Supplementary Provisions, Article 7Special Provisions on Calculation of the Tax Prepayment Calculation Base Where There Are Household Members Subject to Aggregation

Where, for income tax for 1968, 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 the amendment by the Act Partially Amending the Income Tax Act (Act No. 14 of 1969; hereinafter referred to as the "Amending Act") (hereinafter referred to as the "Former Act") have applied, the tax prepayment calculation base prescribed in Article 104, paragraph (1) (Making Tax Prepayments) of the Income Tax Act after the amendment by the Amending Act (hereinafter referred to as the "New Act") for 1969 of the principal income earner and the household members subject to aggregation prescribed in Article 97, paragraph (1) of the Former Act is to be calculated, in accordance with the method of calculating the amount of income tax under the provisions of 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 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) (Special Provisions on the Calculation of the tax prepayment calculation base for Income Tax for 1969) of the Supplementary Provisions of the Amending Act, reading those provisions with the replacement of terms.