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Article 65Details of Calculation of the Amount of Income for Each Business Year

第六十五条(各事業年度の所得の金額の計算の細目)

Beyond what is provided for in Subsection 2 to the preceding Subsection (Calculation of the Amount of Income), the necessary matters concerning the calculation of the amount of income for each business year are specified by Cabinet Order

第二款から前款まで(所得の金額の計算)に定めるもののほか、各事業年度の所得の金額の計算に関し必要な事項は、政令で定める。

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