1 article
The share transfer income levy must be collected by the method of special collection.
株式等譲渡所得割の徴収については、特別徴収の方法によらなければならない。
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special collectionmachine translation
「特別徴収」
The method of collecting a local tax by having a person who is well placed to collect it do so and pay in the tax collected (Article 1, paragraph 1, item 9).
Defined inArticle 1, paragraph (1), item (ix)· applies throughout the law