Supplementary Provisions, Article 14Special Provisions on Calculation of the Tax Prepayment Calculation Base for 1965
第十四条（昭和四十年分の予定納税基準額の計算の特例）
With regard to a Resident's income tax for 1965, the tax prepayment calculation base prescribed in Article 104, paragraph (1) (Making Tax Prepayments) of the New Act (hereinafter referred to as the "tax prepayment calculation base") is to be the amount obtained by deducting the amount set forth in item (ii) from the amount set forth in item (i):
the amount of income tax on the person's taxable gross income for 1964 (if the Income in Each Class that served as the basis for calculating that taxable gross income included any amount of capital gains, occasional income, miscellaneous income, or Ad Hoc Income not falling under miscellaneous income, that amount of income tax is calculated by excluding those amounts in accordance with the provisions of the order based on Article 21-2, paragraph (1) (Tax Prepayment Calculation Base) of the Former Act, and, if Article 20 (Tax Exemption for the Manufacture of New Important Products and Similar Activities) of the Former Act or Article 2 (Reduction of or Exemption from Income Tax) of the Act on Reduction or Release, Deferment of Collection and Other Measures Related to Tax Imposed on Disaster Victims was applied to income tax for that year, it is calculated as if those provisions had not been applied), less the amount of income tax withheld or to be withheld on Each Class of Income concerned pursuant to Article 37, Article 38, Article 40, Article 41, paragraph (1), or Article 42 (Withholding of Income Tax) of the Former Act and the amount of income tax paid pursuant to Article 41, paragraph (2) of the Former Act (excluding income tax on occasional income, miscellaneous income, and Ad Hoc Income not falling under miscellaneous income);
その者の昭和三十九年分の課税総所得金額に係る所得税の額（当該課税総所得金額の計算の基礎となつた各種所得の金額のうちに譲渡所得、一時所得、雑所得又は雑所得に該当しない臨時所得の金額があつた場合には、旧法第二十一条の二第一項（予定納税基準額）の規定に基づく命令の規定に準じてこれらの金額を除外して計算したところにより、同年分の所得税について旧法第二十条（新規重要物産の製造等についての免税）又は災害被害者に対する租税の減免、徴収猶予等に関する法律第二条（所得税の軽減又は免除）の規定の適用があつた場合には、これらの規定の適用がなかつたものとして計算したところによる。）から、当該各種所得につき旧法第三十七条、第三十八条、第四十条、第四十一条第一項又は第四十二条（所得税の源泉徴収）の規定により徴収された又は徴収されるべき所得税の額及び旧法第四十一条第二項の規定により納付された所得税の額（一時所得、雑所得及び雑所得に該当しない臨時所得に係るものを除く。）を控除した金額
the deduction amount set forth in column A of Appended Table 1 of the Supplementary Provisions according to the taxable gross income that served as the basis for calculating the amount set forth in the preceding item (if an election under Article 14 (Calculation of Tax Amount Where There Is Fluctuating Income or Ad Hoc Income) of the Former Act has been made for income tax for 1964, the adjusted income prescribed in item (i) of that Article, and, if the Income in Each Class that served as the basis for calculating the taxable gross income for that year included any amount of capital gains, occasional income, miscellaneous income, or Ad Hoc Income not falling under miscellaneous income, the amount calculated by excluding those amounts in accordance with the provisions of the order based on Article 21-2, paragraph (1) of the Former Act; hereinafter referred to as the "taxable aggregate income and similar amount" in this Article) and according to whether there were a Claimable Spouse and dependents who served as the basis for calculating that taxable aggregate income and similar amount and, if so, their number.
前号に掲げる金額の計算の基礎となつた課税総所得金額（昭和三十九年分の所得税について旧法第十四条（変動所得又は臨時所得がある場合の税額の計算）の選択がされている場合には、同条第一号に規定する調整所得金額とし、同年分の課税総所得金額の計算の基礎となつた各種所得の金額のうちに譲渡所得、一時所得、雑所得又は雑所得に該当しない臨時所得の金額があつた場合には、旧法第二十一条の二第一項の規定に基づく命令の規定に準じてこれらの金額を除外して計算した金額とする。以下この条において「課税総所得金額等」という。）と当該課税総所得金額等の計算の基礎となつた控除対象配偶者及び扶養親族の有無並びにこれらの者の数に応じ、附則別表第一の甲欄に掲げる控除金額
The tax prepayment calculation base for 1965 as determined under the preceding paragraph for a Resident who had, among the dependents who served as the basis for calculating the taxable aggregate income and similar amount for income tax for 1964, dependents who were 12 years of age as of December 31, 1964 is to be the amount obtained by deducting, from the amount calculated pursuant to that paragraph, the total of the amounts calculated by multiplying the per-person deduction amount set forth in column B of Appended Table 1 of the Supplementary Provisions according to that taxable aggregate income and similar amount by the number of those dependents.
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.
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。
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.
Supplementary Provisions, Article 15
第十五条
No English for this paragraph yet.
削除
Supplementary Provisions, Article 16Transitional Provisions Concerning Filing Tax Returns Showing Losses
第十六条（確定損失申告に関する経過規定）
Where Article 123 (Filing Tax Returns Showing Losses) (including as applied mutatis mutandis pursuant to Article 166 (Application Mutatis Mutandis to Nonresidents) of the New Act) of the New Act is applied, if the Net Loss or Casualty Loss set forth in Article 123, paragraph (1), item (iii) of the New Act includes an amount deducted in calculating gross income, retirement income, or timber income for any year pursuant to Article 9-4, paragraph (1) or (3) (Deduction for Carryover of Net Loss or Casualty Loss) of the Former Act, or an amount that served as the basis for calculating the amount to be refunded pursuant to Article 36 (Refund Based on Carryback of Net Loss) of the Former Act, the amount obtained by deducting those amounts from the amount equivalent to that Net Loss or Casualty Loss is deemed to be that Net Loss or Casualty Loss.
Supplementary Provisions, Article 17Transitional Provisions Concerning Special Provisions on the Treatment of Overpaid Tax
第十七条（過納税額の処理の特例に関する経過規定）
For a person who received the approval referred to in Article 36-3, paragraph (1) (Special Provisions on the Treatment of Overpaid Tax) of the Former Act before the Effective Date, that paragraph remains in force. In this case, the phrase "Article 38 or Article 40" in that paragraph is deemed to be replaced with "Article 183 or Article 190 of the Income Tax Act (Act No. 33 of 1965)".
施行日前に旧法第三十六条の三第一項（過納税額の処理の特例）の承認を受けた者については、同項の規定は、なおその効力を有する。この場合において、同項中「第三十八条又は第四十条」とあるのは、「所得税法（昭和四十年法律第三十三号）第百八十三条又は第百九十条」とする。
Supplementary Provisions, Article 18Transitional Provisions Concerning Refunds Based on Carryback of Net Loss
第十八条（純損失の繰戻しによる還付に関する経過規定）
Article 140, paragraph (1) (Claim to Be Issued a Refund Based on Carryback of Net Loss) (including as applied mutatis mutandis pursuant to Article 166 (Application Mutatis Mutandis to Nonresidents) of the New Act) of the New Act applies to a Net Loss incurred in 1965 or any subsequent year, and the provisions then in force continue to govern a Net Loss incurred in 1964 or any prior year.
新法第百四十条第一項（純損失の繰戻しによる還付の請求）（新法第百六十六条（非居住者に対する準用）において準用する場合を含む。）の規定は、昭和四十年以後の各年において生じた純損失の金額について適用し、昭和三十九年以前の各年において生じた純損失の金額については、なお従前の例による。
Article 140, paragraph (5) of the New Act (including as applied mutatis mutandis pursuant to Article 166 of the New Act; the same applies hereinafter in this Article) applies where the circumstances prescribed in that paragraph arise on or after January 1, 1965, and the provisions then in force continue to govern where such circumstances arose before that date.
新法第百四十条第五項（新法第百六十六条において準用する場合を含む。以下この条において同じ。）の規定は、昭和四十年一月一日以後に同項に規定する事由が生じた場合について適用し、同日前に当該事由が生じた場合については、なお従前の例による。
Where Article 140, paragraph (5) of the New Act is applied, if the Net Loss prescribed in that paragraph includes an amount that served as the basis for calculating the amount to be refunded pursuant to Article 36 (Refund Based on Carryback of Net Loss) of the Former Act, the amount obtained by deducting that amount from the amount equivalent to that Net Loss is deemed to be that Net Loss.
新法第百四十条第五項の規定を適用する場合において、同項に規定する純損失の金額のうちに旧法第三十六条（純損失の繰戻しによる還付）の規定による還付を受けるべき金額の計算の基礎となつた金額があるときは、当該金額を当該純損失の金額に相当する金額から控除した金額をもつて当該純損失の金額とみなす。
Supplementary Provisions, Article 19Transitional Provisions Concerning Refunds to Heirs and Others Based on Carryback of Net Loss
第十九条（相続人等の純損失の繰戻しによる還付に関する経過規定）
Article 141, paragraph (1) (Claim by an Heir or Other Person to Be Issued a Refund Based on Carryback of Net Loss) (including as applied mutatis mutandis pursuant to Article 166 (Application Mutatis Mutandis to Nonresidents) of the New Act) of the New Act applies to a Net Loss incurred, in the year that includes the date of death, with respect to the income tax of a person who died on or after January 1, 1965, and the provisions then in force continue to govern a Net Loss incurred, in the year that includes the date of death, with respect to the income tax of a person who died before that date.
新法第百四十一条第一項（相続人等の純損失の繰戻しによる還付の請求）（新法第百六十六条（非居住者に対する準用）において準用する場合を含む。）の規定は、昭和四十年一月一日以後に死亡した者に係る所得税につきその死亡の日の属する年において生じた純損失の金額について適用し、同日前に死亡した者に係る所得税につきその死亡の日の属する年において生じた純損失の金額については、なお従前の例による。
Article 141, paragraph (4) of the New Act (including as applied mutatis mutandis pursuant to Article 166 of the New Act; the same applies hereinafter in this Article) applies where the circumstances prescribed in Article 141, paragraph (4) of the New Act arise on or after January 1, 1965, and the provisions then in force continue to govern where such circumstances arose before that date.
新法第百四十一条第四項（新法第百六十六条において準用する場合を含む。以下この条において同じ。）の規定は、昭和四十年一月一日以後に新法第百四十一条第四項に規定する事由が生じた場合について適用し、同日前に当該事由が生じた場合については、なお従前の例による。
Where Article 141, paragraph (4) of the New Act is applied, if the Net Loss prescribed in that paragraph includes an amount that served as the basis for calculating the amount to be refunded pursuant to Article 36 (Refund Based on Carryback of Net Loss) of the Former Act, the amount obtained by deducting that amount from the amount equivalent to that Net Loss is deemed to be that Net Loss.
新法第百四十一条第四項の規定を適用する場合において、同項に規定する純損失の金額のうちに旧法第三十六条（純損失の繰戻しによる還付）の規定による還付を受けるべき金額の計算の基礎となつた金額があるときは、当該金額を当該純損失の金額に相当する金額から控除した金額をもつて当該純損失の金額とみなす。
Supplementary Provisions, Article 20Transitional Provisions Concerning Blue Returns
第二十条（青色申告に関する経過規定）
Article 148, paragraph (1) (Books and Documents of Blue Return Taxpayers) (including as applied mutatis mutandis pursuant to Article 166 (Application Mutatis Mutandis to Nonresidents) of the New Act) of the New Act applies to books and documents prescribed in that paragraph relating to business prescribed in Article 143 (Blue Returns) of the New Act for 1966 and subsequent years, and the provisions then in force continue to govern such books and documents relating to such business for 1965 and prior years.
新法第百四十八条第一項（青色申告者の帳簿書類）（新法第百六十六条（非居住者に対する準用）において準用する場合を含む。）の規定は、昭和四十一年以後の年における新法第百四十三条（青色申告）に規定する業務に係る同項に規定する帳簿書類について適用し、昭和四十年以前の年における当該業務に係る当該帳簿書類については、なお従前の例による。
Supplementary Provisions, Article 21Transitional Provisions Concerning Requests for Reassessment
第二十一条（更正の請求に関する経過規定）
Article 153 (Special Provisions on Requests for Reassessment Accompanying Reassessment of a Previous Year's Income Tax and Similar Actions) (including as applied mutatis mutandis pursuant to Article 167 (Application Mutatis Mutandis to Nonresidents) of the New Act) of the New Act applies where an individual comes to fall under any of the cases set forth in the items of Article 153 of the New Act on or after the Effective Date.
Supplementary Provisions, Article 22Transitional Provisions Concerning Reassessment
第二十二条（更正に関する経過規定）
Article 155 (Reassessments Involving Blue Returns) (including as applied mutatis mutandis pursuant to Article 168 (Application Mutatis Mutandis to Nonresidents) of the New Act) of the New Act applies where a Reassessment prescribed in Article 155 of the New Act is made for income tax for 1966 and subsequent years, and the provisions then in force continue to govern where such a Reassessment is made for income tax for 1965 and prior years.
Supplementary Provisions, Article 23Transitional Provisions Concerning Income Tax under Separate Taxation of Nonresidents and Income Tax on Foreign Corporations
第二十三条（非居住者に対する分離課税に係る所得税及び外国法人に係る所得税に関する経過規定）
Article 169 (Income Tax Base for Separate Taxation) and Article 178 (Tax Base for a Foreign Corporation's Income Taxes) of the New Act apply to domestic source income prescribed in those provisions which a Nonresident or Foreign Corporation is to receive on or after the Effective Date, and the provisions then in force continue to govern such domestic source income which is to be received before that date.
Supplementary Provisions, Article 24Transitional Provisions Concerning Withholding on Interest Income and Dividend Income
第二十四条（利子所得及び配当所得に係る源泉徴収に関する経過規定）
Part IV, Chapter I (Withholding on Interest Income and Dividend Income) of the New Act applies to interest and similar income or dividends and similar income prescribed in Article 181, paragraph (1) (Obligation to Withhold Taxes) of the New Act which are to be paid on or after the Effective Date, and the provisions then in force continue to govern such interest and similar income or dividends and similar income which are to be paid before that date.
新法第四編第一章（利子所得及び配当所得に係る源泉徴収）の規定は、施行日以後に支払うべき新法第百八十一条第一項（源泉徴収義務）に規定する利子等又は配当等について適用し、同日前に支払うべき当該利子等又は配当等については、なお従前の例による。
Supplementary Provisions, Article 25Transitional Provisions Concerning Withholding on Salary Income
第二十五条（給与所得に係る源泉徴収に関する経過規定）
Part IV, Chapter II, Section 1 (Obligation to Withhold Tax on Salary Income and Amount of Tax Withheld) of the New Act and Appended Tables 4 through 6 of the New Act apply to salary or other wages prescribed in Article 183, paragraph (1) (Obligation to Withhold Taxes) of the New Act (hereinafter referred to as "salary or other wages" in this Article) which are to be paid on or after the Effective Date, and the provisions then in force continue to govern salary or other wages which are to be paid before that date.
新法第四編第二章第一節（給与所得に係る源泉徴収義務及び徴収税額）の規定及び新法別表第四から別表第六までは、施行日以後に支払うべき新法第百八十三条第一項（源泉徴収義務）に規定する給与等（以下この条において「給与等」という。）について適用し、同日前に支払うべき給与等については、なお従前の例による。
Article 190 (Year-End Adjustment) of the New Act as replaced pursuant to Article 4 (Special Provisions on Deductions from Income and Related Matters for Income Tax for 1965) of the Supplementary Provisions, Appended Table 7 of the New Act (excluding its annexed table) as replaced pursuant to Article 4 of the Supplementary Provisions, and Appended Table 3 of the Supplementary Provisions apply to salary or other wages which are to be paid in 1965 and whose final payment date falls on or after the Effective Date, and the provisions then in force continue to govern where the final payment date falls before the Effective Date.