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  • paragraph (1), item (i), (a), (1)

    当該特許権譲渡等取引に係る所得の金額として政令で定める金額

    the amount specified by Cabinet Order as the amount of income pertaining to that patent right transfer transaction, etc.;

  • paragraph (2), item (iv), (a), (2)

    負債の利子の額その他これに類するものとして政令で定める金額

    the amount of interest on liabilities and other amounts specified by Cabinet Order as being similar thereto;

  • paragraph (1)

    道府県は、当該道府県に納入された株式等譲渡所得割額に相当する額に政令で定める率を乗じて得た額の五分の三に相当する額を、政令で定めるところにより、当該道府県内の市町村(特別区を含む。以下この条において同じ。)に対し、当該市町村に係る個人の道府県民税の額を基礎として政令で定めるところにより計算した額で按分して交付するものとする。

    A prefecture is to distribute, as provided by Cabinet Order, an amount equivalent to three fifths of the amount obtained by multiplying the amount equivalent to the share transfer…