Supplementary Provisions, Article 14, paragraph (3)
第三項
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.