Supplementary Provisions, Article 14, paragraph (3), item (ii)
二
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.