Interest and dividend tax - Tax on interest and dividends

Japanese: 利子･配当課税 - りしはいとうかぜい

This refers to taxation on interest income and dividend income. Interest income includes not only interest on government bonds, corporate bonds, and savings deposits, but also profits from jointly managed trusts and distributions of profits from public bond investment trusts. Dividend income includes not only dividends from profits received from corporations, but also dividends from construction interest, distributions of surplus funds, and distributions of profits from securities investment trusts (excluding public bond investment trusts). The Shoup Tax System (1950), which is considered the starting point of the tax system after World War II, thoroughly implemented the principle of comprehensive taxation of all income, and established a modern income tax system.

Source: Heibonsha World Encyclopedia, 2nd Edition Information

Japanese:

利子所得と配当所得に対する課税を指す。利子所得とは，公債･社債･預貯金の利子だけでなく，合同運用信託の利益と公社債投資信託の収益の分配を含む。また配当所得とは，法人から受ける利益の配当だけでなく，建設利息の配当，剰余金の分配および証券投資信託(公社債投資信託を除く)の収益の分配を含む。　第2次大戦後の税制の出発点とされるシャウプ税制(1950)では，あらゆる所得の総合課税主義が徹底して貫かれ，近代的所得税制が確立された。

出典　株式会社平凡社世界大百科事典第２版について　情報

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