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Article 71-5Tax Base of the Interest Levy

第七十一条の五(利子割の課税標準)

The tax base of the interest levy is the amount of interest, etc. for which payment is to be received.

利子割の課税標準は、支払を受けるべき利子等の額とする。

The amount of interest, etc. referred to in the preceding paragraph is calculated in the same manner as under the provisions of the Income Tax Act and other laws and regulations concerning income tax.

前項の利子等の額は、所得税法その他の所得税に関する法令の規定の例によつて算定する。

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