Supplementary Provisions, Article 10Special Provisions on Calculation of the Tax Prepayment Calculation Base Where There Are Household Members Subject to Aggregation
第十条（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 Article 97, paragraph (1) of the Income Tax Act (Act No. 33 of 1965) before amendment by Article 1 of the Amending Act (hereinafter referred to as the "Former Income Tax Act" in this Article) applied with respect to income tax for tax year 1988, the tax prepayment calculation base prescribed in Article 104, paragraph (1) of the Income Tax Act after amendment by Article 1 of the Amending Act, for tax year 1989, of the principal income earner and the household members subject to aggregation prescribed in Article 97, paragraph (1) of the Former Income Tax Act is to be calculated pursuant to Article 7, paragraph (1) of the Supplementary Provisions of the Amending Act, on the assumption that, with respect to the income tax of those persons for tax year 1988, Articles 97 and 98 of the Former Income Tax Act (excluding Article 98, paragraph (4), items (i) and (ii)) had not applied.
昭和六十三年分の所得税につき改正法第一条の規定による改正前の所得税法（昭和四十年法律第三十三号。以下この条において「旧所得税法」という。）第九十七条第一項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六十四年分の改正法第一条の規定による改正後の所得税法第百四条第一項に規定する予定納税基準額は、これらの者の昭和六十三年分の所得税については旧所得税法第九十七条及び第九十八条（同条第四項第一号及び第二号を除く。）の規定の適用がなかつたものとして改正法附則第七条第一項の規定により計算する。
Amending Actmachine translation
「改正法」
In the supplementary provisions (附則) of Cabinet Order No. 362 of 1988, short name for the 1988 Act partially amending the Income Tax Act and other laws (Act No. 109 of 1988).
Short name set inSupplementary Provisions, Article 2-2, paragraph (1)
the Former Income Tax Actmachine translation
「旧所得税法」
In Article 10 of the supplementary provisions (附則) of Cabinet Order No. 362 of 1988, the Income Tax Act as it stood before Article 1 of the Act those supplementary provisions call the amending Act (改正法) amended it.
Short name set inSupplementary Provisions, Article 10, paragraph (1)· applies only in this article