内国法人に対して課する所得税の額は、次の各号の区分に応じ当該各号に掲げる金額とする。
The income taxes imposed on a Domestic Corporation are in the amount set forth in each of the following items for the category to which the item refers:
interest and similar income set forth in item (i) of the preceding Article, or compensation for periodic deposits, finance charges, profits, or margin profits set forth in items (iii) through (viii) of that Article: the amount calculated when that amount is multiplied by a tax rate of 15 percent;
dividends and similar income set forth in item (ii) of the preceding Article, or distributions of profits set forth in item (ix) of that Article: the amount calculated when that amount is multiplied by a tax rate of 20 percent;
前条第十号に掲げる賞金 その金額から政令で定める金額を控除した残額に百分の十の税率を乗じて計算した金額
monetary awards set forth in item (x) of the preceding Article: the amount calculated when the amount remaining after the amount prescribed by Cabinet Order is deducted from that amount is multiplied by a tax rate of 10 percent.