Supplementary Provisions, Article 14Special Provisions on Calculation of the Tax Prepayment Calculation Base for 1965
第十四条（昭和四十年分の予定納税基準額の計算の特例）
With regard to a Resident's income tax for 1965, the Tax Prepayment calculation base prescribed in Article 104, paragraph (1) (Making Tax Prepayments) of the new Act (hereinafter referred to as the "Tax Prepayment calculation base") is to be the amount obtained by deducting the amount set forth in item (ii) from the amount set forth in item (i):
the amount of income tax on the person's taxable gross income for 1964 (if the Income in Each Class that served as the basis for calculating that taxable gross income included any amount of capital gains, occasional income, miscellaneous income, or Ad Hoc Income not falling under miscellaneous income, that amount of income tax is calculated by excluding those amounts in accordance with the provisions of the order based on Article 21-2, paragraph (1) (Tax Prepayment Calculation Base) of the former Act, and, if Article 20 (Tax Exemption for the Manufacture of New Important Products and Similar Activities) of the former Act or Article 2 (Reduction of or Exemption from Income Tax) of the Act on Reduction or Release, Deferment of Collection and Other Measures Related to Tax Imposed on Disaster Victims was applied to income tax for that year, it is calculated as if those provisions had not been applied), less the amount of income tax withheld or to be withheld on Each Class of Income concerned pursuant to Article 37, Article 38, Article 40, Article 41, paragraph (1), or Article 42 (Withholding of Income Tax) of the former Act and the amount of income tax paid pursuant to Article 41, paragraph (2) of the former Act (excluding income tax on occasional income, miscellaneous income, and Ad Hoc Income not falling under miscellaneous income);
その者の昭和三十九年分の課税総所得金額に係る所得税の額（当該課税総所得金額の計算の基礎となつた各種所得の金額のうちに譲渡所得、一時所得、雑所得又は雑所得に該当しない臨時所得の金額があつた場合には、旧法第二十一条の二第一項（予定納税基準額）の規定に基づく命令の規定に準じてこれらの金額を除外して計算したところにより、同年分の所得税について旧法第二十条（新規重要物産の製造等についての免税）又は災害被害者に対する租税の減免、徴収猶予等に関する法律第二条（所得税の軽減又は免除）の規定の適用があつた場合には、これらの規定の適用がなかつたものとして計算したところによる。）から、当該各種所得につき旧法第三十七条、第三十八条、第四十条、第四十一条第一項又は第四十二条（所得税の源泉徴収）の規定により徴収された又は徴収されるべき所得税の額及び旧法第四十一条第二項の規定により納付された所得税の額（一時所得、雑所得及び雑所得に該当しない臨時所得に係るものを除く。）を控除した金額
the deduction amount set forth in column A of Appended Table 1 of the Supplementary Provisions according to the taxable gross income that served as the basis for calculating the amount set forth in the preceding item (if an election under Article 14 (Calculation of Tax Amount Where There Is Fluctuating Income or Ad Hoc Income) of the former Act has been made for income tax for 1964, the adjusted income prescribed in item (i) of that Article, and, if the Income in Each Class that served as the basis for calculating the taxable gross income for that year included any amount of capital gains, occasional income, miscellaneous income, or Ad Hoc Income not falling under miscellaneous income, the amount calculated by excluding those amounts in accordance with the provisions of the order based on Article 21-2, paragraph (1) of the former Act; hereinafter referred to as the "taxable aggregate income and similar amount" in this Article) and according to whether there were a Claimable Spouse and dependents who served as the basis for calculating that taxable aggregate income and similar amount and, if so, their number.
前号に掲げる金額の計算の基礎となつた課税総所得金額（昭和三十九年分の所得税について旧法第十四条（変動所得又は臨時所得がある場合の税額の計算）の選択がされている場合には、同条第一号に規定する調整所得金額とし、同年分の課税総所得金額の計算の基礎となつた各種所得の金額のうちに譲渡所得、一時所得、雑所得又は雑所得に該当しない臨時所得の金額があつた場合には、旧法第二十一条の二第一項の規定に基づく命令の規定に準じてこれらの金額を除外して計算した金額とする。以下この条において「課税総所得金額等」という。）と当該課税総所得金額等の計算の基礎となつた控除対象配偶者及び扶養親族の有無並びにこれらの者の数に応じ、附則別表第一の甲欄に掲げる控除金額
The Tax Prepayment calculation base for 1965 as determined under the preceding paragraph for a Resident who had, among the dependents who served as the basis for calculating the taxable aggregate income and similar amount for income tax for 1964, dependents who were 12 years of age as of December 31, 1964 is to be the amount obtained by deducting, from the amount calculated pursuant to that paragraph, the total of the amounts calculated by multiplying the per-person deduction amount set forth in column B of Appended Table 1 of the Supplementary Provisions according to that taxable aggregate income and similar amount by the number of those dependents.
The Tax Prepayment calculation base for 1965 as determined under paragraph (1) for a Resident to whom Article 11-2, paragraph (2) or (3) (Deduction for Relatives Employed Only in the Business) of the former Act was applied in calculating gross income for 1964 is to be the amount obtained by deducting, from the amount calculated pursuant to the preceding two paragraphs, the amount set forth in each of the following items according to the category of person set forth in that item:
a person to whom Article 11-2, paragraph (2) of the former Act was applied: the total of the amounts calculated by multiplying the per-person deduction amount set forth in column C of Appended Table 1 of the Supplementary Provisions, according to the taxable aggregate income and similar amount for that person's income tax for 1964 and to the age as of December 31, 1964 of each person who was a relative employed only by a blue-return filer as prescribed in that paragraph for that person's income tax for that year, by the number of relatives employed only by a blue-return filer falling under each such category;
a person to whom Article 11-2, paragraph (3) of the former Act was applied: the amount calculated by multiplying the per-person deduction amount set forth in column D of Appended Table 1 of the Supplementary Provisions, according to the taxable aggregate income and similar amount for that person's income tax for 1964, by the number of relatives employed only by the Resident as prescribed in that paragraph for that person's income tax for that year.
The calculation of the Tax Prepayment calculation base for 1965 where Article 11-3 (Calculation of Income and Related Matters Where a Household Member Has Asset Income) of the former Act was applied to income tax for 1964 is specified by Cabinet Order.
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昭和四十年分の予定納税基準額の計算については、政令で定める。
The Tax Prepayment calculation base for a Nonresident's income tax for 1965 is to be calculated in accordance with the provisions of the preceding paragraphs.