一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);

二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.