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Supplementary Provisions, Article 14, paragraph (3), item (ii)

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.

旧法第十一条の二第三項の規定の適用を受けた者 その者の昭和三十九年分の所得税に係る課税総所得金額等に応じ、附則別表第一の丁欄に掲げる一人当たり控除金額にその者の同年分の所得税に係る同項に規定する事業専従者の数を乗じて計算した金額

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