Supplementary Provisions, Article 13Special Provisions on Calculation of the Tax Prepayment Calculation Base Where There Are Household Members Subject to Aggregation
第十三条（合算対象世帯員がある場合の予定納税基準額の計算の特例）
Where the provisions of Article 11-3 (Calculation of Income, etc. Where a Household Member Has Asset Income) of the Former Act were applied to income tax for 1964, the tax prepayment calculation base for 1965 of the principal income earner and household member prescribed in paragraph (1) of that Article, as prescribed in Article 104, paragraph (1) (Making Tax Prepayments) of the Act (hereinafter in this Article referred to as the "tax prepayment calculation base"), is to be calculated, in accordance with Article 11-3 of the Former Act, Article 18-2 (Calculation of Tax Amount in the Case of Aggregate Taxation of Asset Income) of the Former Order and other methods of calculating the amount of income tax under the provisions of the Former Act and the Former Order, on the basis of the amount calculated pursuant to the provisions of Article 14, paragraphs (1) through (3) of the Supplementary Provisions (Special Provisions on Calculation of the tax prepayment calculation base for 1965) of the Act, read with the terms replaced.
昭和三十九年分の所得税につき旧法第十一条の三（世帯員が資産所得を有する場合の所得の計算等）の規定の適用があつた場合における同条第一項に規定する主たる所得者及び世帯員の昭和四十年分の法第百四条第一項（予定納税額の納付）に規定する予定納税基準額（以下この条において「予定納税基準額」という。）は、旧法第十一条の三、旧令第十八条の二（資産所得の合算課税の場合の税額の計算）その他旧法及び旧令の規定による所得税の額の計算の方法に従い、法附則第十四条第一項から第三項まで（昭和四十年分の予定納税基準額の計算の特例）の規定を読み替え、これらの規定により計算した金額をもととして計算する。
the Former Actmachine translation
「旧法」
In the supplementary provisions (附則) of this Order as first made (Cabinet Order No. 96 of 1965), the Income Tax Act of 1947 (Act No. 27 of 1947), which those provisions call the former Income Tax Act (旧所得税法).
Short name set inSupplementary Provisions, Article 3, paragraph (1)
Former Ordermachine translation
「旧令」
In the supplementary provisions (附則) of this Order as first made (Cabinet Order No. 96 of 1965), the Income Tax Act enforcement rules (所得税法施行規則) as they stood before that Cabinet Order revised them.
Short name set inSupplementary Provisions, Article 4, paragraph (1)
tax prepayment calculation basemachine translation
「予定納税基準額」
The 1965 tax prepayment calculation base, under Article 104, paragraph (1) of the Income Tax Act, of a principal income earner (主たる所得者) and the members of their household whose 1964 income tax was worked out together under Article 11-3 of the former Income Tax Act (Act No. 27 of 1947), which this article computes by that former Act's method of calculating tax.
Short name set inSupplementary Provisions, Article 13, paragraph (1)· applies only in this article