Interest on Japanese government bonds, Japanese municipal bonds, or bonds issued by domestic corporations, interest on bonds issued by foreign corporations pertaining to business conducted through their permanent establishments in Japan, interest on savings deposited at business offices located in Japan, etc.

日本の国債、地方債、内国法人の発行した社債の利子、外国法人が発行する債券の利子のうち恒久的施設を通じて行う事業に係るもの、国内の営業所に預けられた預貯金の利子等

Dividends of surplus, dividends of profits, distribution of surplus received from domestic corporations, etc.

内国法人から受ける剰余金の配当、利益の配当、剰余金の分配等

a legal person other than a domestic corporation

内国法人以外の法人をいいます。