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Article 9Subject of Taxation

第九条(課税の対象)

Special income tax for reconstruction is imposed pursuant to this Act on the base income tax amount pertaining to income tax for each year from 2013 to 2037 imposed on a resident or nonresident.

居住者又は非居住者に対して課される平成二十五年から令和十九年までの各年分の所得税に係る基準所得税額には、この法律により、復興特別所得税を課する。

Special income tax for reconstruction is imposed pursuant to this Act on the base income tax amount pertaining to income tax on income arising during the period from January 1, 2013 to December 31, 2037 imposed on a domestic corporation or foreign corporation.

内国法人又は外国法人に対して課される平成二十五年一月一日から令和十九年十二月三十一日までの間に生ずる所得に対する所得税に係る基準所得税額には、この法律により、復興特別所得税を課する。

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