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A resident, nonresident, domestic corporation, or foreign corporation that is obligated to pay income tax pursuant to the provisions of Article 5 of the Income Tax Act or other provisions of laws and regulations concerning income tax is obligated to pay special income tax for reconstruction on its base income tax amount pursuant to this Act.
A person obligated to collect and pay income tax pursuant to the provisions of Article 6 of the Income Tax Act or other provisions of laws and regulations concerning income tax is obligated to perform withholding pursuant to this Act with regard to the amount of income tax that the person collects and pays.
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