1 article
The tax base of the dividend levy is the amount of specified dividends, etc. for which payment is to be received.
配当割の課税標準は、支払を受けるべき特定配当等の額とする。
The amount of specified dividends, etc. referred to in the preceding paragraph is calculated in accordance with the rules of the Income Tax Act and other laws and regulations concerning income tax.
Read this with the articles around it
This names a provision as it read when this amending Act was made. It may have been amended since, so today's text can say something else. That is why it is not a link.This names a law that is not in this collection, so there is nothing here to open.We could not tell which provision this names, so it is not a link.