「分離課税」に関連した英語例文の一覧と使い方 - Weblio英語例文検索

償還差益の分離課税等に係る割引債の範囲例文帳に追加

Scope of Discount Bonds Pertaining to Separate Taxation, etc. on Profit from Redemption  - 日本法令外国語訳データベースシステム

第三節　非居住者に対する所得税の分離課税例文帳に追加

Section 3 Separate Income Taxation on Nonresidents  - 日本法令外国語訳データベースシステム

分離課税に係る所得税の税率例文帳に追加

Tax Rate for Income Tax in the case of Separate Taxation  - 日本法令外国語訳データベースシステム

(7)店頭デリバティブ取引等の申告分離課税化例文帳に追加

(7) Change to Separate Self-assessment Taxation for OTC Derivative Transactions, etc.  - 金融庁

現在、市場デリバティブ取引は申告分離課税である一方、店頭デリバティブ取引は総合課税となっている。例文帳に追加

Currently, market derivative transactions are subject to separate self-assessment taxation, while OTC derivative transactions are subject to aggregate taxation.  - 金融庁

第二百九十六条　法第百六十九条第五号（分離課税に係る所得税の課税標準）に規定する政令で定めるところにより計算した金額は、次の各号に掲げる場合の区分に応じ当該各号に定める金額とする。例文帳に追加

Article 296 The amount calculated pursuant to the method specified by a Cabinet Order prescribed in Article 169(v) (Tax Base of Income Tax in the case of Separate Taxation) of the Act shall be the amount listed in each of the following items for the case listed in the relevant item:  - 日本法令外国語訳データベースシステム

このような現状に鑑み、今般、簡素で中立的な税制を構築する観点から、平成23年度税制改正において、店頭デリバティブ取引等の申告分離課税化を実現する（要望中）。例文帳に追加

Considering this situation, from the perspective of building a simple and neutral tax system, the FY2011 tax reforms are to implement a change to separate self-assessment taxation for OTC derivative transactions, etc. (being requested).  - 金融庁

また、株式等譲渡益についての申告分離課税への一本化を二年延期するほか、電子計算機の耐用年数の見直しや特定非営利活動法人を支援するための措置等を講ずることとしております。例文帳に追加

We will also take other measures, including the postponement by two years of a plan to unify taxes on capital gains on stocks, etc. into the separate self-assessment taxation, review of the service life of digital computers, and measures to support specified non-profit organizations. - 財務省

英国政府は、特許から生じる所得について、他の所得とは分離し、通常の法人税率より低い税率で課税する制度の導入の検討を表明（2013 年度から導入予定）。例文帳に追加

The British government announced a study of the introduction of tax rate on patent income , which is lower than normal corporate tax ratio, and separated from other income (To be introduced from FY2013). - 経済産業省

一　前条に規定する国内源泉所得（次号及び第三号に掲げるものを除く。）　その金額（第百六十九条第二号、第四号及び第五号（分離課税に係る所得税の課税標準）に掲げる国内源泉所得については、これらの規定に定める金額）に百分の二十の税率を乗じて計算した金額例文帳に追加

(i) Domestic source income prescribed in the preceding Article (excluding those listed in the next item and item (iii)): The amount calculated by multiplying the amount of domestic source income (in the case of domestic source income listed in Article 169(ii), (iv) and (v) (Tax Base of Income Tax in the case of Separate Taxation); the amount specified in these provisions) by a tax rate of 20 percent  - 日本法令外国語訳データベースシステム

三　法第百六十九条（分離課税に係る所得税の課税標準）に規定する非居住者に対し支払われる法第百六十一条第八号イ又はハに掲げる給与又は報酬で、その者が法第百七十二条（給与等につき源泉徴収を受けない場合の申告納税等）の規定によりその支払の時までに既に納付した所得税の額の計算の基礎とされたもの例文帳に追加

(iii) Pay or remuneration listed in Article 161(viii) (a) or (c) of the Act to be paid to a nonresident prescribed in Article 169 (Tax Base of Income Tax in the case of Separate Taxation) of the Act, which was the basis of the calculation of the amount of income tax already paid by the nonresident pursuant to the provision of Article 172 (Tax Payment by Self-Assessment Without Withholding at Source for Pay, etc.) of the Act by the time of payment of such pay or remuneration  - 日本法令外国語訳データベースシステム

このうち、証券税制に関しては、株式譲渡益課税について、平成十五年一月から、申告分離課税への一本化、税率の引下げ、損失繰越制度の導入等の措置を講じるとともに、緊急かつ異例の措置として、平成十四年末までに新たに購入した上場株式等について、その購入額が一千万円までの譲渡益を、一定の要件の下、非課税とする措置を講じるため、「租税特別措置法等の一部を改正する法律案」を国会に提出しております。例文帳に追加

Regarding taxation on securities, we have already submitted to the Diet the Bill for Partial Amendment of the Special Tax Measures Law, etc. The Bill provides that, from January 2003, capital gains on securities will be made subject to a separate tax system based on self assessment, where tax rates shall be lower and carry-overs of losses-offset from past transactions shall be permitted. Moreover, as an emergency and exceptional measure, no tax will be imposed on capital gains on listed stocks of value of less than 10 million yen that have been newly purchased before the end of 2002. - 財務省

第百七十八条　外国法人に対して課する所得税の課税標準は、その外国法人が支払を受けるべき第百六十一条第一号の二から第七号まで及び第九号から第十二号まで（国内源泉所得）に掲げる国内源泉所得（その外国法人が法人税法第百四十一条第四号　（国内に恒久的施設を有しない外国法人）に掲げる者である場合には第百六十一条第一号の三　から第七号　まで及び第九号　から第十二号　までに掲げるものに限るものとし、政令で定めるものを除く。）の金額（第百六十九条第一号、第二号、第四号及び第五号（分離課税に係る所得税の課税標準）に掲げる国内源泉所得については、これらの規定に定める金額）とする。例文帳に追加

Article 178 The tax base of income tax imposed on a foreign corporation shall be the amount of domestic source income listed in Article 161(i)-2 to (vii) and (ix) to (xii) (Domestic Source Income) to be received by the foreign corporation (in the case where the foreign corporation is one listed in Article 141(iv) of the Corporation Tax Act (Foreign Corporations Having No Permanent Establishments in Japan), the tax base shall be limited to the amount of domestic source income listed in Article 161(i)-3 to (vii) and (ix) to (xii), and excluding that specified by a Cabinet Order) (in the case of domestic source income listed in Article 169(i), (ii), (iv) and (v) (Tax Base of Income Tax in the case of Separate Taxation), the amount specified in these provisions).  - 日本法令外国語訳データベースシステム

２　次の各号に掲げる非居住者が当該各号に掲げる国内源泉所得を有する場合には、当該非居住者に対して課する所得税の額は、前項の規定によるもののほか、当該各号に掲げる国内源泉所得について第三節（非居住者に対する所得税の分離課税）の規定を適用して計算したところによる。例文帳に追加

(2) Where a nonresident listed in each of the following items has domestic source income listed in the relevant item, the amount of income tax imposed on the nonresident shall be calculated by applying the provisions of Section 3 (Separate Income Taxation on Nonresidents) to domestic source income listed in the relevant income, in addition to what is calculated pursuant to the provision of the preceding paragraph:  - 日本法令外国語訳データベースシステム

９　非居住者又は外国法人（第一項第一号、第三号又は第四号に掲げる者を除く。以下この項において同じ。）が、法第五条の二第九項（同条第十二項において準用する場合を含む。以下この項において同じ。）の規定によりされた確認（以下この項において「振替国債等に係る確認」という。）に係る振替記載等に係る口座において平成十一年四月一日以後最初に短期国債等（法第四十一条の十二第九項第一号から第八号までに掲げる国債で同項に規定する特定短期公社債に該当するもの並びに同条第十二項に規定する分離元本振替国債及び分離利息振替国債をいう。）の振替記載等を受ける場合には、当該振替記載等については、当該振替国債等に係る確認に係る法第五条の二第一項第一号イの規定による同号イの振替国債非課税適用申告書の提出（同条第十項の規定による同項の申告書の提出を含む。）又は同条第一項第二号イの規定による同号イの振替地方債非課税適用申告書の提出（同条第十一項の規定による同項の申告書の提出を含む。）をもつて法第四十一条の十二第十二項の規定による同項の告知書の提出（第四項の規定による同項の書類の提出を含む。）があつたものと、当該振替国債等に係る確認に係る法第五条の二第九項の規定による同項の政令で定める書類の提示をもつて法第四十一条の十二第十二項の規定（第五項の規定を含む。）による確認書類の提示があつたものと、当該振替国債等に係る確認をもつて第六項の規定による確認（第七項の規定による同項の書類の提出を含む。）があつたものと、それぞれみなす。ただし、同条第十二項の告知書又は第四項の書類に記載すべき氏名又は名称及び住所が当該振替国債等に係る確認がされた当該非居住者又は外国法人の氏名又は名称及び住所と異なるときは、この限りでない。例文帳に追加

(9) Where a nonresident or foreign corporation (excluding those listed in paragraph (1)(i), (iii), or (iv); hereinafter the same shall apply in this paragraph) makes entries or records under the book-entry transfer system for short-term national government bonds, etc. (meaning national government bonds listed in Article 41-12(9)(i) to (viii) of the Act which fall under the category of specified short-term government or company bonds and principal-only book-entry transfer national government bonds and coupon-only book-entry transfer national government bonds prescribed in paragraph (12) of the said Article) for the first time on or after April 1, 1999 in the account pertaining to entries or records under the book-entry transfer system that has gone through the confirmation pursuant to the provision of Article 5-2(9) of the Act (including the cases where it is applied mutatis mutandis pursuant to paragraph (12) of the said Article; hereinafter the same shall apply in this paragraph) (hereinafter such confirmation shall be referred to as a "confirmation pertaining to book-entry transfer national government bonds, etc." in this paragraph), with regard to the said entries or records under the book-entry transfer system, it shall be deemed that the submission of a written notice set forth in Article 41-12(12) of the Act under the provisions of the said paragraph (including the submission of the document set forth in paragraph (4) under the provisions of the said paragraph) has been made by the submission of a written application for tax exemption of book-entry transfer national government bonds set forth in Article 5-2(1)(i)(a) of the Act under the provisions of (a) of the said item (including the submission of a written application set forth in paragraph (10) of the said Article under the provisions of the said paragraph) or the submission of a written application for tax exemption of book-entry transfer local government bonds set forth in Article 5(1)(ii)(a) of the Act under the provisions of (a) of the said item (including the submission of a written application set forth in paragraph (11) of the said Article under the provisions of the said paragraph) for the said confirmation pertaining to book-entry transfer national government bonds, etc., that the presentation of the identification documents under the provisions of Article 41-12(12) of the Act (including the provisions of paragraph (5)) has been made by the presentation of the documents specified by a Cabinet Order set forth in Article 5-2(9) of the Act under the provisions of the said paragraph for the said confirmation pertaining to book-entry transfer national government bonds, etc., and that the confirmation under the provisions of paragraph (6) (including the submission of the documents set forth in paragraph (7) under the provisions of the said paragraph) has been provided by the said confirmation pertaining to book-entry transfer national government bonds, etc.; provided, however, that this shall not apply when the name and address to be entered in a written notice set forth in Article 41-12(12) of the Act or the document set forth in paragraph (4) are inconsistent with the name and address of the said nonresident or foreign corporation for which the said confirmation pertaining to book-entry transfer national government bonds, etc. has been provided.  - 日本法令外国語訳データベースシステム

４　前項の規定により徴収して納付すべき所得税は、所得税法第二条第一項第四十五号に規定する源泉徴収に係る所得税とみなして、同法（第二編、第三編及び第五編第一章を除く。）並びに国税通則法及び国税徴収法の規定を適用するものとし、前項の割引債につき償還（買入消却を含む。）が行われる場合には、同項の規定により徴収される所得税は、政令で定めるところにより、同項の取得者（当該取得者と当該償還を受ける者とが異なる場合には、当該償還を受ける者）が償還差益に対する所得税として当該償還を受ける時に徴収される所得税とみなす。この場合において、当該取得者が内国法人又は外国法人であるときは、当該内国法人又は外国法人に対する法人税法の規定の適用については、同法第六十八条第一項、第八十一条の十四第一項及び第百条第一項中「又は賞金」とあるのは「若しくは賞金又は租税特別措置法第四十一条の十二第二項（償還差益に対する分離課税等）に規定する償還差益」と、「同法」とあるのは「所得税法又は租税特別措置法」と、同法第百四十四条中「所得税法の」とあるのは「所得税法又は租税特別措置法の」と、「（同法」とあるのは「（所得税法」とする。例文帳に追加

(4) Income tax to be collected and paid pursuant to the provision of the preceding paragraph shall be deemed to be withholding income tax prescribed in Article 2(1)(xlv) of the Income Tax Act, and the provisions of the said Act (excluding Part II, Part III, and Part V, Chapter I), the Act on General Rules for National Taxes, and the National Tax Collection Act shall be applied thereto; where redemption (including retirement by purchase) is made with respect to discount bonds set forth in the preceding paragraph, income tax to be collected pursuant to the provision of the preceding paragraph shall, pursuant to the provision of a Cabinet Order, be deemed to be income tax that is to be collected from the acquirer set forth in the said paragraph (in the case where the said acquirer is not the person who is to receive the redemption: the said person who is to receive the redemption) as income tax on profit from redemption when the acquirer receives the said redemption. In this case, where the said acquirer is a domestic corporation or foreign corporation, with regard to the application of the provisions of the Corporation Tax Act to the said domestic corporation or foreign corporation: in Article 68(1), Article 81-14(1) and Article 100(1) of the said Act, the phrase "or prize money" shall be deemed to be replaced with "or prize money... or profit from redemption prescribed in Article 41-12(2) of the Act on Special Measures Concerning Taxation (Separate Taxation, etc. for Profit from Redemption)," and the phrase "the said Act" shall be deemed to be replaced with "the Income Tax Act or the Act on Special Measures Concerning Taxation"; in Article 144 of the said Act, "the Income Tax Act" shall be deemed to be replaced with "the Income Tax Act or the Act on Special Measures Concerning Taxation," and the phrase "the said Act" shall be deemed to be replaced with "the Income Tax Act."  - 日本法令外国語訳データベースシステム

３　非居住者又は外国法人が次の各号に掲げる口座において最初に振替国債（利子が支払われるものに限る。以下この項、第五項及び第二十二項において「利付振替国債」という。）の振替記載等（法第五条の二第五項第六号に規定する振替記載等をいう。以下この条において同じ。）を受ける場合において、当該振替記載等を受ける際、当該各号に掲げる口座の区分に応じ当該各号に定める者が、当該非居住者又は外国法人の氏名又は名称及び法第五条の二第一項第一号イに規定する住所（以下この項、第五項及び第二十二項において「住所」という。）その他の財務省令で定める事項を記載した書類（以下この項及び次項において「振替国債特例書類」という。）を作成し、当該振替国債特例書類を同号イに規定する税務署長に対し提出したとき（当該各号に定める者に係る特定振替機関等（同条第一項に規定する特定振替機関等をいう。以下この条において同じ。）が法第五条の二第五項第二号に規定する特定口座管理機関（以下この条において「特定口座管理機関」という。）である場合には、同項第一号に規定する特定振替機関（以下この条において「特定振替機関」という。）を経由して当該税務署長に対し提出したとき、当該各号に定める者に係る特定振替機関等が同項第三号に規定する特定間接口座管理機関（以下この条において「特定間接口座管理機関」という。）である場合には、当該利付振替国債の振替記載等に係る特定口座管理機関（当該各号に定める者に係る特定振替機関等が他の特定間接口座管理機関から当該利付振替国債の振替記載等を受ける者である場合には、当該他の特定間接口座管理機関及び当該利付振替国債の振替記載等に係る特定口座管理機関）及び特定振替機関を経由して当該税務署長に対し提出したとき）は、当該非居住者又は外国法人は、当該利付振替国債につき法第五条の二第一項第一号イの規定による振替国債非課税適用申告書の提出をしたものとみなす。ただし、当該振替国債特例書類に記載すべき氏名又は名称及び住所が、同条第九項（同条第十二項において準用する場合を含む。）の規定により振替地方債につきされた確認（以下この項、次項及び第二十二項において「振替地方債に係る確認」という。）又は法第四十一条の十二第十二項の規定により短期国債等（同条第九項第一号から第八号までに掲げる国債で同項に規定する特定短期公社債に該当するもの並びに同条第十二項に規定する分離元本振替国債及び分離利息振替国債をいう。）につきされた確認（第二十六条の十八第六項の規定によりされた確認を含む。以下この条において「短期国債等に係る確認」という。）がされた当該非居住者又は外国法人の氏名又は名称及び住所と異なるときは、この限りでない。例文帳に追加

(3) Where a nonresident or foreign corporation makes, for the first time, entries or records under the book-entry transfer system (meaning entries or records under the book-entry transfer system prescribed in Article 5-2(5)(vi) of the Act; hereinafter the same shall apply in this Article) with regard to book-entry transfer national government bonds (limited to those bearing interest; hereinafter referred to as "interest-bearing book-entry transfer national government bonds" in this paragraph, paragraph (5) and paragraph (22)) in the account listed respectively in the following items, if the person specified in the relevant items for the category of accounts listed in the relevant items has, when the said entries or records under the book-entry transfer system are made, prepared a document containing the name of the said nonresident or foreign corporation and his/her or its address as prescribed in Article 5-2(1)(i)(a) of the Act (hereinafter referred to as "address" in this paragraph, paragraph (5) and paragraph (22)) and any other matters specified by an Ordinance of the Ministry of Finance (hereinafter referred to as a "document on special measures for book-entry transfer national government bonds" in this paragraph and the next paragraph) and submitted the said document on special measures for book-entry transfer national government bonds to the district director prescribed in Article 5-2(1)(i)(a) of the Act (in the case where the specified book-entry transfer institution, etc. (meaning a specified book-entry transfer institution, etc. prescribed in paragraph (1) of the said Article; hereinafter the same shall apply in this Article) pertaining to the person specified in the relevant items is a specified account management institution prescribed in Article 5-2(5)(ii) of the Act (hereinafter referred to as a "specified account management institution" in this Article), submission shall be made to the said district director via a specified book-entry transfer institution prescribed in paragraph (5)(i) of the said Article (hereinafter referred to as a "specified book-entry transfer institution" in this Article); in the case where the specified book-entry transfer institution, etc. pertaining to the person specified in the relevant items is a specified indirect account management institution prescribed in paragraph (5)(iii) of the said Article (hereinafter referred to as a "specified indirect account management institution" in this Article), submission shall be made to the said district director via [1] the specified account management institution pertaining to the entries or records under the book-entry transfer system regarding the said interest-bearing book-entry transfer national government bonds (in the case where the said specified book-entry transfer institution, etc. pertaining to the person specified in the relevant items makes entries or records under the book-entry transfer system regarding the interest-bearing book-entry transfer national government bonds through any other specified indirect account management institution, submission shall be made via the said other specified indirect account management institution and the specified account management institution pertaining to the entries or records under the book-entry transfer system regarding the said interest-bearing book-entry transfer national government bonds) and [2] a specified book-entry transfer institution), the said nonresident or foreign corporation shall be deemed to have submitted a written application for tax exemption of book-entry transfer national government bonds pursuant to the provisions of Article 5-2(1)(i)(a) of the Act with respect to the said interest-bearing book-entry transfer national government bonds; provided, however, that this shall not apply where the name and address to be entered in the said document on special measures for book-entry transfer national government bonds are inconsistent with the name and address of the said nonresident or foreign corporation for which a confirmation has been provided pursuant to the provisions of paragraph (9) of the said Article (including the cases where it is applied mutatis mutandis pursuant to paragraph (12) of the said Article) with respect to book-entry transfer local government bonds (hereinafter referred to as a "confirmation concerning book-entry transfer local government bonds" in this paragraph, the next paragraph and paragraph (22)) or a confirmation has been provided pursuant to the provisions of Article 41-12(12) of the Act with respect to short-term national government bonds, etc. (meaning national government bonds listed in paragraph (9)(i) to (viii) of the said Article that fall under the category of specified short-term government or company bonds prescribed in the said paragraph, and principal-only book-entry transfer national government bonds and coupon-only book-entry transfer national government bonds prescribed in paragraph (12) of the said Article) (including a confirmation provided pursuant to the provisions of Article 26-18(6); hereinafter referred to as a "confirmation concerning short-term national government bonds, etc." in this Article):  - 日本法令外国語訳データベースシステム

第二十六条の十一　法第四十一条の十二第四項の規定により同項に規定する償還を受ける時に徴収される所得税とみなされたもののうち法人税の額から控除する所得税の額は、当該所得税の額（当該所得税の額が明らかでないときは、その割引債の券面金額から当該割引債に係る発行価額（当該割引債が同条第九項第一号から第八号までに掲げる国債で同項に規定する短期公社債に該当するものその他財務省令で定める国債（以下この項において「短期国債等」という。）でその発行価額が明らかでないもの以外の割引債であるときは当該割引債に係る最終発行日における発行価額とし、当該割引債が当該短期国債等であるときは当該割引債に係る当該発行価額に準ずるものとして財務省令で定める価額とする。第二十六条の十三第一項第一号及び第五項第二号において「最終発行日における発行価額等」という。）を控除した残額（当該割引債が外国法人が国外において発行したものであるときは、法第四十一条の十二第三項に規定する政令で定める金額）に、当該割引債の発行の際に同条第三項の規定により当該割引債に係る償還差益について徴収された所得税の税率を乗じて計算した金額とし、その割引債が償還期限を繰り上げて償還をされたもの又は当該期限前に買入消却をされたものであるときは、その所得税の額から次条第一項の規定により計算した還付する金額を控除した残額とする。）について、法人税法施行令第百四十条の二の規定により計算した金額とする。この場合において、同条第一項第一号中「の利子」とあるのは「の償還差益（租税特別措置法第四十一条の十二第七項（償還差益等に係る分離課税等）に規定する償還差益をいう。次項及び第三項において同じ。）」と、同条第二項中「月数のうち」とあるのは「月数（当該利子配当等が短期公社債（租税特別措置法第四十一条の十二第九項に規定する短期公社債をいう。次項において同じ。）に係る償還差益であるときは、日数。以下この項において同じ。）のうち」と、同条第三項中「所得税の額を前項」とあるのは「所得税の額（短期公社債の償還差益に対する所得税の額を除く。）を前項」とする。例文帳に追加

Article 26-11 (1) The amount of income tax to be credited against corporation tax out of the amount deemed to be income tax to be collected when receiving the redemption prescribed in Article 41-12, paragraph (4) of the Act pursuant to the provisions of said paragraph shall be the amount calculated, pursuant to the provisions of Article 140-2 of the Order for Enforcement of the Corporation Tax Act, with regard to the amount of said income tax (where the amount of said income tax is not clear, with regard to the amount obtained by deducting the issue price for the discount bonds (where said discount bonds are national bonds listed in Article 41-12, paragraph (9), items (i) to (viii) of the Act which are those falling under the category of short-term government or company bonds prescribed in said paragraph or other national bonds specified by Ordinance of the Ministry of Finance (hereinafter referred to as "short-term national bonds, etc." in this paragraph) and are discount bonds other than those whose issue price is not clear, such issue price shall be the issue price on the final issue date for said discount bonds, and where said discount bonds are said short-term national bonds, etc., such issue price shall be the price specified by Ordinance of the Ministry of Finance as equivalent to said issue price for said discount bonds; such issue price shall be referred to as the "issue price, etc. on the final issue date" in Article 26-13, paragraph (1), item (i) and paragraph (5), item (ii)) from the face value of said discount bonds and then multiplying the remaining amount after deduction (where said discount bonds are issued outside Japan by a foreign corporation, the amount specified by Cabinet Order, prescribed in Article 41-12, paragraph (3) of the Act) by the rate of income tax on profit from redemption for said discount bonds collected at the time of issuance pursuant to the provisions of paragraph (3) of said Article, and where the discount bonds have been redeemed by bringing the redemption date forward or retired by purchase prior to the redemption date, with regard to the remaining amount after deducting the amount to be refunded that was calculated pursuant to the provisions of paragraph (1) of the following Article from the amount of the income tax). In this case, the term "interest" in Article 140-2, paragraph (1), item (i) of the Order for Enforcement of the Corporation Tax Act shall be deemed to be replaced with "profit from redemption (meaning profit from redemption as prescribed in Article 41-12, paragraph (7) (Separate Taxation, etc. on Profit from Redemption, etc.) of the Act on Special Measures Concerning Taxation; the same shall apply in the following paragraph and paragraph (3))"; the term "out of the number of months" in paragraph (2) of said Article shall be deemed to be replaced with "out of the number of months (the number of days, where said dividend of interest, etc. is profit from redemption for short-term government or company bonds (meaning short-term government or company bonds prescribed in Article 41-12, paragraph (9) of the Act on Special Measures Concerning Taxation; the same shall apply in the following paragraph); hereinafter the same shall apply in this paragraph);" and the term "the amount of income prescribed in paragraph (1), item (i)" in paragraph (3) of said Article shall be deemed to be replaced with "the amount of income (excluding the amount of income tax on profit from redemption of short-term government or company bonds) prescribed in paragraph (1), item (i)."  - 日本法令外国語訳データベースシステム