1 条
前条の規定により徴収すべき所得税の額は、次の各号の区分に応じ当該各号に掲げる金額とする。
Income taxes must be withheld pursuant to the preceding Article in the amount that is set forth in either of the following items for the category to which the item refers:
利子等 その金額に百分の十五の税率を乗じて計算した金額
interest and similar income:the amount calculated when interest and similar income is multiplied by a tax rate of 15%;
配当等 その金額に百分の二十の税率を乗じて計算した金額
dividends and similar income:the amount calculated when dividends and similar income are multiplied by a tax rate of 20%.