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Article 25-2Scope of Tax Exemption for Prefectural Inhabitant Tax on Interest, Etc.
第二十五条の二（利子等に係る道府県民税の非課税の範囲）
A prefecture may not impose the interest levy on interest, etc. for which a non-resident prescribed in Article 2, paragraph (1), item (v) of the Income Tax Act receives payment.
道府県は、所得税法第二条第一項第五号に規定する非居住者が支払を受ける利子等については、利子割を課することができない。
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