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- paragraph (4)
前二項に定めるもののほか、第一項の規定の適用に関し必要な事項は、政令で定める。
Beyond what is provided for in the preceding two paragraphs, necessary matters concerning the application of the provisions of paragraph (1) are specified by Cabinet Order.
- paragraph (1), item (iii)
金融機関に対する預貯金の利子（政令で定めるものを除く。）
interest on deposits or savings at a financial institution (excluding the interest specified by Cabinet Order); and
- paragraph (3)
内国法人（金融機関、金融商品取引業者等その他政令で定める法人を除くものとし、公社債及び社債的受益権の主たる取引者として政令で定めるものに限る。）が支払を受ける公社債の利子又は社債的受益権の剰余金の配当で次に掲げるもののうち政令で定めるものについては、所得税法第百七十四条、第百七十五条及び第二百十二条第三項の規定は、適用しない。
The provisions of Article 174, Article 175, and Article 212, paragraph (3) of the Income Tax Act do not apply to interest on public and corporate bonds or dividends of surplus on…
- paragraph (56), item (iii)
前二号に掲げる事実に準ずる事実として政令で定める事実
any fact specified by Cabinet Order as being equivalent to the facts listed in the preceding two items.
- paragraph (8), item (iii), (e)
イからニまでに掲げる取引に類似する取引であつて、政令で定めるもの
a transaction specified by Cabinet Order which is similar to any of the transactions set forth in (a) through (d);