法令翻訳 http://www.japaneselawtranslat...ky=&page=3

(各種所得の範囲及びその金額の計算の細目)
第六十八条  この節に定めるもののほか、各種所得の範囲及び各種所得の金額の計算に関し必要な事項は、政令で定める。

Scope of Each Class of Income and Details of Calculating Income in Each Class
Article 68  Beyond what is prescribed in this Section, Cabinet Order provides for the necessary particulars concerning the scope of Each Class of Income and the calculation of the Income in Each Class.