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The tax rate of the interest levy is five percent.
利子割の税率は、百分の五とする。
The tax rate of the interest levy on interest, a distribution of proceeds, or a gain to which the provisions of Article 4-2, paragraph (9) or Article 4-3, paragraph (10) of the Act on Special Measures Concerning Taxation apply is five percent.
租税特別措置法第四条の二第九項又は第四条の三第十項の規定の適用を受ける利子、収益の分配又は差益に対する利子割の税率は、百分の五とする。
In addition to what is provided for in the preceding paragraph, matters necessary for the application of the provisions of that paragraph are specified by Cabinet Order.
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