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Article 82-21

第八十二条の二十一

The amount of corporation tax on the domestic minimum tax amount for each covered fiscal year imposed on a domestic corporation is the amount calculated by multiplying the tax base domestic minimum tax amount pertaining to a domestic corporation for each covered fiscal year by a tax rate of 75.3 percent.

内国法人に対して課する各対象会計年度の国内最低課税額に対する法人税の額は、各対象会計年度の内国法人に係る課税標準国内最低課税額に百分の七十五・三の税率を乗じて計算した金額とする。

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