Supplementary Provisions, Article 14, paragraph (5) — Income Tax Act

Supplementary Provisions, Article 14, paragraph (5)

第五項

The Tax Prepayment calculation base for a Nonresident's income tax for 1965 is to be calculated in accordance with the provisions of the preceding paragraphs.

非居住者の昭和四十年分の所得税に係る予定納税基準額は、前各項の規定に準じて計算したところによるものとする。

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Nothing in this collection refers to this provision.

Defined terms2

Nonresident
非居住者（ひきょじゅうしゃ）
An individual who is not a resident.
居住者以外の個人
五
tax prepayment calculation base
予定納税基準額（よていのうぜいきじゅんがく）
The base amount for a resident's income tax prepayments (予定納税) under Article 104, paragraph (1), as worked out for the income tax of 1965 by these supplementary provisions (附則): broadly the resident's 1964 income tax on regular income less the tax withheld at source on it, minus a deduction taken from Appended Table 1 of these supplementary provisions according to that income and the number of the resident's spouse and dependants.
第一項

This version

as amended by Act Partially Amending the Financial Instruments and Exchange Act and the Payment Services Act (Act No. 64 of 2026)金融商品取引法及び資金決済に関する法律の一部を改正する法律

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