The term "base income tax amount" as used in this Chapter means the amount of income tax (excluding the amount of accessory tax) specified in each of the following items for the category of person set forth in that item:
この章において「基準所得税額」とは、次の各号に掲げる者の区分に応じ当該各号に定める所得税の額（附帯税の額を除く。）をいう。
resident other than a non-permanent resident: the amount of income tax calculated on the income specified in Article 7, paragraph (1), item (i) of the Income Tax Act pursuant to that Act and other provisions of laws and regulations concerning the calculation of the amount of income tax (excluding the provisions of Articles 93 and 95 of that Act; the same applies in the following item);
non-permanent resident: the amount of income tax calculated on the income specified in Article 7, paragraph (1), item (ii) of the Income Tax Act pursuant to that Act and other provisions of laws and regulations concerning the calculation of the amount of income tax;
非永住者 所得税法第七条第一項第二号に定める所得につき、同法その他の所得税の税額の計算に関する法令の規定により計算した所得税の額
nonresident: the amount of income tax calculated on the income specified in Article 7, paragraph (1), item (iii) of the Income Tax Act pursuant to that Act and other provisions of laws and regulations concerning the calculation of the amount of income tax (excluding the provisions of Articles 165-5-3 and 165-6 of that Act and the provisions of Article 170 of the Income Tax Act as applied with the replacement of terms pursuant to Article 9-3-2, paragraph (5) of the Act on Special Measures Concerning Taxation);
非居住者 所得税法第七条第一項第三号に定める所得につき、同法その他の所得税の税額の計算に関する法令の規定（同法第百六十五条の五の三及び第百六十五条の六の規定並びに租税特別措置法第九条の三の二第五項の規定により読み替えて適用される所得税法第百七十条の規定を除く。）により計算した所得税の額
domestic corporation: the amount of income tax calculated on the following income pursuant to the Income Tax Act, the Act on Special Measures Concerning Taxation, and other provisions of laws and regulations concerning the calculation of the amount of income tax (excluding the provisions of Article 175 of the Income Tax Act as applied with the replacement of terms pursuant to Article 9-3-2, paragraph (5) of the Act on Special Measures Concerning Taxation):
内国法人 次に掲げる所得につき、所得税法、租税特別措置法その他の所得税の税額の計算に関する法令の規定（同法第九条の三の二第五項の規定により読み替えて適用される所得税法第百七十五条の規定を除く。）により計算した所得税の額
income specified in Article 7, paragraph (1), item (iv) of the Income Tax Act;
所得税法第七条第一項第四号に定める所得
interest and similar income on foreign public and corporate bonds, etc. as prescribed in Article 3-3, paragraph (2) of the Act on Special Measures Concerning Taxation, interest on foreign private bonds as prescribed in Article 6, paragraph (1) of that Act, interest on foreign currency bonds as prescribed in paragraph (13) of that Article, dividends and similar income on foreign investment trusts, etc. as prescribed in Article 8-3, paragraph (2) of that Act, dividends and similar income on foreign shares as prescribed in Article 9-2, paragraph (1) of that Act, prize money and similar income on deposits and savings with prizes, etc. as prescribed in Article 41-9, paragraph (2) of that Act, profit from redemption as prescribed in Article 41-12, paragraph (2) of that Act, and the amount of discount gain as prescribed in Article 41-12-2, paragraph (1) of that Act;
租税特別措置法第三条の三第二項に規定する国外公社債等の利子等、同法第六条第一項に規定する民間国外債の利子、同条第十三項に規定する外貨債の利子、同法第八条の三第二項に規定する国外投資信託等の配当等、同法第九条の二第一項に規定する国外株式の配当等、同法第四十一条の九第二項に規定する懸賞金付預貯金等の懸賞金等、同法第四十一条の十二第二項に規定する償還差益及び同法第四十一条の十二の二第一項に規定する差益金額
foreign corporation: the amount of income tax calculated on the following income pursuant to the Income Tax Act, the Act on Special Measures Concerning Taxation, and other provisions of laws and regulations concerning the calculation of the amount of income tax (excluding the provisions of Article 179 of the Income Tax Act as applied with the replacement of terms pursuant to Article 9-3-2, paragraph (5) of the Act on Special Measures Concerning Taxation):
外国法人 次に掲げる所得につき、所得税法、租税特別措置法その他の所得税の税額の計算に関する法令の規定（同法第九条の三の二第五項の規定により読み替えて適用される所得税法第百七十九条の規定を除く。）により計算した所得税の額
income specified in Article 7, paragraph (1), item (v) of the Income Tax Act;
所得税法第七条第一項第五号に定める所得
prize money and similar income on deposits and savings with prizes, etc. as prescribed in Article 41-9, paragraph (2) of the Act on Special Measures Concerning Taxation, profit from redemption as prescribed in Article 41-12, paragraph (2) of that Act, and the amount of discount gain as prescribed in Article 41-12-2, paragraph (1) of that Act.
租税特別措置法第四十一条の九第二項に規定する懸賞金付預貯金等の懸賞金等、同法第四十一条の十二第二項に規定する償還差益及び同法第四十一条の十二の二第一項に規定する差益金額