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Article 25Prohibition of Public Charges

第二十五条(公課の禁止)

Taxes and other public charges may not be imposed based on money received as a benefit. However, this does not apply to an old-age basic pension and an additional pension.

租税その他の公課は、給付として支給を受けた金銭を標準として、課することができない。ただし、老齢基礎年金及び付加年金については、この限りでない。

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