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Article 71-48Tax Base of the Share Transfer Income Levy

第七十一条の四十八(株式等譲渡所得割の課税標準)

The tax base of the share transfer income levy is the amount of capital gains from the transfer of specified shares, etc.

株式等譲渡所得割の課税標準は、特定株式等譲渡所得金額とする。

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