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The amount calculated as specified by Cabinet Order prescribed in Article 205, item (ii) (Tax Amount Collected for Remuneration or Fees, etc.) of the Act is to be the amount equivalent to the value that would normally be received as consideration if the person who receives payment of the property other than money prescribed in that item were to transfer that property on the day on which that person came to receive it (where that person may choose between that property and money, the amount of that money).
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