Supplementary Provisions, Article 14, paragraph (4)
第四項
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。