第十条个人取得的应纳税所得，包括现金、实物和有价证券。

Article 10. Taxable income derived by individuals shall include cash, physical objects and negotiable securities.

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第十条修改为：“个人所得的形式，包括现金、实物、有价证券和其他形式的经济利益。”

I. Article 10 is amended as: "Individual income includes income in cash, income in kind, income in negotiable securities and income in economic benefits of other forms."

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