Supplementary Provisions, Article 5Special Provisions on Calculation of the Tax Prepayment Calculation Base for 1966
第五条（昭和四十一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 1966, 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 1965 (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 deeming those amounts not to have existed, in accordance with the provisions of the Cabinet Order based on Article 104, paragraph (1), item (i) (Making Tax Prepayments) of the Income Tax Act before the amendment (hereinafter referred to as "the Former Act"), and, if 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 (Act No. 175 of 1947) was applied to income tax for that year, it is calculated as if that Article had not been applied), less the amount of income tax collected or to be collected through withholding from Each Class of Income concerned (excluding income tax on occasional income, miscellaneous income, and Ad Hoc Income not falling under miscellaneous income);
その者の昭和四十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の金額、一時所得の金額、雑所得の金額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、改正前の所得税法（以下「旧法」という。）第百四条第一項第一号（予定納税額の納付）の規定に基づく政令の規定に準じてこれらの金額がなかつたものとみなして計算したところにより、同年分の所得税について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（昭和二十二年法律第百七十五号）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、同条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源泉徴収をされた又はされるべき所得税の額（一時所得の金額、雑所得の金額及び雑所得に該当しない臨時所得の金額に係るものを除く。）を控除した金額
the deduction amount set forth in column A of Appended Table III 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 84, paragraph (1) (Averaging Taxation on Fluctuating Income and Ad Hoc Income) of the Former Act has been made for income tax for 1965, the adjusted income prescribed in item (i) of that paragraph, 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 deeming those amounts not to have existed, in accordance with the provisions of the Cabinet Order based on Article 104, paragraph (1), item (i) 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 to whom Article 78, paragraph (1), item (ii) (Deduction for Dependents) of the Former Act was applied 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（昭和四十年分の所得税について旧法第八十四条第一項（変動所得及び臨時所得の平均課税）の選択がされている場合には、同項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の金額、一時所得の金額、雑所得の金額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、旧法第百四条第一項第一号の規定に基づく政令の規定に準じてこれらの金額がなかつたものとみな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旧法第七十八条第一項第二号（扶養控除）の規定の適用を受けた扶養親族の有無並びにこれらの者の数に応じ、附則別表第三の甲欄に掲げる控除金額
The tax prepayment calculation base for 1966 as determined under the preceding paragraph for a Resident to whom Article 57, paragraph (1) or (2) (Special Provisions on Necessary Expenses Where There Are Relatives Working Only in the Business and Related Matters) of the Former Act was applied in calculating gross income for 1965 is to be the amount obtained by deducting, from the amount calculated pursuant to that paragraph, 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 57, paragraph (1) of the Former Act was applied: the total of the amounts calculated by multiplying the per-person deduction amount set forth in column B of Appended Table III of the Supplementary Provisions, according to the taxable aggregate income and similar amount for that person's income tax for 1965 and to the age as of December 31 of that year 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 57, paragraph (2) of the Former Act was applied: the amount calculated by multiplying the per-person deduction amount set forth in column C of Appended Table III of the Supplementary Provisions, according to the taxable aggregate income and similar amount for that person's income tax for 1965, 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 1966 where Article 97, paragraph (1) (Tax Amount Where There Are Household Members Subject to Aggregation) of the Former Act was applied to income tax for 1965 is specified by Cabinet Order.
昭和四十年分の所得税につき旧法第九十七条第一項（合算対象世帯員がある場合の税額）の規定の適用があつた場合における昭和四十一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 1966 is to be calculated in accordance with the provisions of the preceding three paragraphs.
Resident
「居住者」
An individual who has a domicile in Japan, or who has had a residence in Japan continuously for one year or more up to now.
Defined inArticle 2, paragraph (1), item (iii)· applies throughout the law
Nonresident
「非居住者」
An individual who is not a resident.
Defined inArticle 2, paragraph (1), item (v)· applies throughout the law
Each Class of Income
「各種所得」
The ten classes of income this Act distinguishes: interest, dividend, real property, business, salary, retirement, timber, capital gains, occasional and miscellaneous income.
Defined inArticle 2, paragraph (1), item (xxi)· applies throughout the law
Income in Each Class
「各種所得の金額」
The amount of income in each of the ten classes of income this Act distinguishes (interest, dividend, real property, business, salary, retirement, timber, capital gains, occasional and miscellaneous), worked out under the rules for each.
Defined inArticle 2, paragraph (1), item (xxii)· applies throughout the law
Fluctuating Incomemachine translation
「変動所得」
Income from fishing catches, copyright royalties and other income that varies greatly from year to year, of kinds a Cabinet Order (政令) specifies.
Defined inArticle 2, paragraph (1), item (xxiii)· applies throughout the law
Ad Hoc Income
「臨時所得」
Income that arises on a one-off basis, such as a lump-sum signing fee received for agreeing to provide services, of kinds a Cabinet Order (政令) specifies.
Defined inArticle 2, paragraph (1), item (xxiv)· applies throughout the law
Claimable Spousemachine translation
「控除対象配偶者」
A spouse in the same household (同一生計配偶者) of a resident whose own total income is 10 million yen or less.
Defined inArticle 2, paragraph (1), item (xxxiii-2)· applies throughout the law
dependentmachine translation
「扶養親族」
A relative of a resident other than their spouse, or a child placed with the resident as a foster parent under the Child Welfare Act or an elderly person placed in their care under the Act on Social Welfare for the Elderly, who shares the resident's household budget and has total income of 580,000 yen or less, other than one working full-time in the resident's business.
Defined inArticle 2, paragraph (1), item (xxxiv)· applies throughout the law
Tax Prepaymentmachine translation
「予定納税額」
The income tax that must be paid in advance during the year under Article 104, paragraph (1) or, for special farming income earners, Article 107, paragraph (1), including where Article 166 applies those rules to nonresidents.
Defined inArticle 2, paragraph (1), item (xxxvi)· applies throughout the law
withholding
「源泉徴収」
Collecting income tax at source when making a payment and paying it over to the government, under Part IV, Chapters I to VI of this Act.
Defined inArticle 2, paragraph (1), item (xlv)· applies throughout the law
the New Actmachine translation
「新法」
This Act as amended by Act No. 31 of 1966.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
tax prepayment calculation base
「予定納税基準額」
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 1966 by these supplementary provisions (附則): broadly the resident's 1965 income tax on regular income less the tax withheld at source on it, minus a deduction taken from Appended Table 3 of these supplementary provisions according to that income and the number of the resident's spouse and dependants.
Short name set inSupplementary Provisions, Article 5, paragraph (1)
the Former Actmachine translation
「旧法」
This Act as it stood before Act No. 31 of 1966 amended it.
Short name set inSupplementary Provisions, Article 5, paragraph (1), item (i)
taxable aggregate income and similar amountmachine translation
「課税総所得金額等」
In the rule of the 1966 amending law (Act No. 31 of 1966) for working out a resident's tax prepayment base (予定納税基準額) for 1966: the taxable aggregate income for 1965 on which that year's tax was worked out, taking instead the adjusted income (調整所得金額) where income averaging under Article 84, paragraph (1) of the Income Tax Act before that amendment applied, and leaving out capital gains and occasional, miscellaneous and certain temporary income.
Short name set inSupplementary Provisions, Article 5, paragraph (1), item (ii)· applies only in this article
adjusted income
「調整所得金額」
In the income tax rate table of the 1966 amending law (Act No. 31 of 1966), the adjusted income as defined in Article 84, paragraph (1), item (i) of the Income Tax Act as that law amended it: the reduced income on which tax is first worked out under the averaging rule for fluctuating and temporary income (変動所得及び臨時所得の平均課税).
Defined inSupplementary Provisions, Appended Table 1
relative employed only by the Resident
「事業専従者」
In Appended Table 3 of the supplementary provisions (附則) of Act No. 31 of 1966, which is used to work out the 1966 prepayment base, a relative working only in a resident's business, as defined in Article 57, paragraph (2) of this Act as it stood before that amendment, to whom that provision applied for the income tax of 1965.
Defined inSupplementary Provisions, Appended Table 3
relative employed only by a blue-return filer
「青色事業専従者」
In the table of the 1966 amending law (Act No. 31 of 1966) used to work out the 1966 tax prepayment base (予定納税基準額), a relative working in a blue-return filer's business to whom Article 57, paragraph (1) of the Income Tax Act before that amendment (counting such a relative's pay as a necessary expense) was applied in the 1965 income tax.
Defined inSupplementary Provisions, Appended Table 3