Supplementary Provisions, Article 5, paragraph (2)
第二項
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 3 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 3 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.