Supplementary Provisions, Article 7Special Provisions on Calculation of the Tax Prepayment Calculation Base Where There Are Household Members Subject to Aggregation
第七条（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 97, paragraph (1) (Tax Amount Where There Is a Household Member Subject to Aggregation) of the Income Tax Act prior to amendment by the Amending Act (hereinafter referred to as the "Former Act") were applied to income tax for 1965, the tax prepayment calculation base for 1966 of the principal income earner and household member subject to aggregation prescribed in that paragraph, as prescribed in Article 104, paragraph (1) (Making Tax Prepayments) of the New Act (hereinafter in this Article referred to as the "tax prepayment calculation base"), is to be calculated, in accordance with Article 98 (Calculation of Tax Amount Where There Is a Household Member Subject to Aggregation) of the Former Act, Article 231 (Calculation of the Amount of Income Tax Where There Is an Amount of Dividend Tax Credit That Cannot Be Fully Deducted in the Calculation of the Amount of Aggregated Income Tax) 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 5, paragraphs (1) and (2) of the Supplementary Provisions (Special Provisions on Calculation of the tax prepayment calculation base for 1966) of the Amending Act, read with the terms replaced.
昭和四十年分の所得税につき改正法による改正前の所得税法（以下「旧法」という。）第九十七条第一項（合算対象世帯員がある場合の税額）の規定の適用があつた場合における同項に規定する主たる所得者及び合算対象世帯員の昭和四十一年分の新法第百四条第一項（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、旧法第九十八条（合算対象世帯員がある場合の税額の計算）、旧令第二百三十一条（合算所得税額の計算上控除しきれない配当控除の額がある場合の所得税の額の計算）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、改正法附則第五条第一項及び第二項（昭和四十一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。
Where the provisions of Article 97, paragraph (1) (Tax Amount Where There Is a Household Member Subject to Aggregation) of the New Act were applied to income tax for 1966, the tax prepayment calculation base for 1967 of the principal income earner and household member subject to aggregation prescribed in that paragraph is to be calculated, in accordance with Article 98 (Calculation of Tax Amount Where There Is a Household Member Subject to Aggregation) of the New Act, Article 231 (Calculation of the Amount of Income Tax Where There Is an Amount of Dividend Tax Credit That Cannot Be Fully Deducted in the Calculation of the Amount of Aggregated Income Tax) of the New Order and other methods of calculating the amount of income tax under the provisions of the New Act and the New Order, on the basis of the amount calculated pursuant to the provisions of Article 6, paragraphs (1) and (2) of the Supplementary Provisions (Special Provisions on Calculation of the tax prepayment calculation base for 1967) of the Amending Act, read with the terms replaced.
昭和四十一年分の所得税につき新法第九十七条第一項（合算対象世帯員がある場合の税額）の規定の適用があつた場合における同項に規定する主たる所得者及び合算対象世帯員の昭和四十二年分の予定納税基準額は、新法第九十八条（合算対象世帯員がある場合の税額の計算）、新令第二百三十一条（合算所得税額の計算上控除しきれない配当控除の額がある場合の所得税の額の計算）その他新法及び新令の規定による所得税の額の計算の方法に従い、改正法附則第六条第一項及び第二項（昭和四十二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。
New Ordermachine translation
「新令」
This Cabinet Order as amended by Cabinet Order No. 73 of 1966.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
Former Ordermachine translation
「旧令」
This Cabinet Order as it stood before Cabinet Order No. 73 of 1966 amended it.
Short name set inSupplementary Provisions, Article 5, paragraph (2)
Amending Actmachine translation
「改正法」
In the supplementary provisions (附則) of Cabinet Order No. 73 of 1966, short name for the 1966 Act partially amending the Income Tax Act (Act No. 31 of 1966).
Short name set inSupplementary Provisions, Article 6, paragraph (2)
the New Actmachine translation
「新法」
In the supplementary provisions (附則) of Cabinet Order No. 73 of 1966, the Income Tax Act as amended by the 1966 Act partially amending the Income Tax Act (Act No. 31 of 1966).
Short name set inSupplementary Provisions, Article 6, paragraph (2)
tax prepayment calculation basemachine translation
「予定納税基準額」
The 1966 tax prepayment calculation base, under Article 104, paragraph (1) of the Income Tax Act as Act No. 31 of 1966 left it, of a principal income earner (主たる所得者) and the household members whose income was added to theirs (合算対象世帯員) for 1965 income tax under Article 97, paragraph (1) of the Income Tax Act as it stood before Act No. 31 of 1966, which this article computes by the former method of calculating tax.
Short name set inSupplementary Provisions, Article 7, paragraph (1)· applies only in this article
the Former Actmachine translation
「旧法」
In the supplementary provisions (附則) of Cabinet Order No. 73 of 1966, the Income Tax Act as it stood before the 1966 Act partially amending the Income Tax Act (Act No. 31 of 1966) amended it.
Short name set inSupplementary Provisions, Article 7, paragraph (1)