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最終更新日 2015.7.3. 貸金業法では、 上限金利 20.0 や取り立てに対する厳重な規制が敷かれています。 この制度を 出挙 と呼称し、利息は数ヶ月ごとに元本へプラスされていましたが、利息は10割を超えてはなら ないと規制されていました。 そのため、1226年には幕府に よって金利を規制する 利倍法 が制定され、利息が元本の二倍を超えることが禁止されました。 実際は、利子がつく際に、すでに所得税15 と地方税5 の合計20 の税が行かれている のです。

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