Supplementary Provisions, Article 9Special Provisions on the Calculation of the Tax Prepayment Calculation Base for 1967
第九条（昭和四十二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 1967, 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, except in the case where the provisions of the following paragraph apply, the amount calculated by multiplying the amount set forth in item (i) by the rate set forth in item (ii):
the amount obtained by deducting, from the amount of income tax on the person's taxable gross income for 1966 (if the Income in Each Class that formed the basis for calculating that taxable gross income included capital gains, occasional income, miscellaneous income, or Ad Hoc Income not falling under the category of 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) (Making Tax Prepayments) of the Former Act, and, if the provisions of 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) were applied to income tax for that year, the amount calculated as if the provisions of that Article had not been applied), the amount of income tax that was or should have been collected through withholding from Each Class of Income concerned (excluding that relating to occasional income, miscellaneous income, and Ad Hoc Income not falling under the category of miscellaneous income);
その者の昭和四十一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、旧法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 rate obtained under Appended Table III of the Supplementary Provisions according to the taxable gross income that formed 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 1966, the adjusted income prescribed in item (i) of that paragraph, and, if the Income in Each Class that formed the basis for calculating the taxable gross income for that year included capital gains, occasional income, miscellaneous income, or Ad Hoc Income not falling under the category of 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 to the presence or absence of a Claimable Spouse and dependents that formed the basis for calculating that taxable aggregate income and similar amount and the number of those persons.
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（昭和四十一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により求めた率
The tax prepayment calculation base for income tax for 1967 of a Resident whose taxable aggregate income and similar amount for 1966 is 20 million yen or more is to be the amount obtained by deducting 35,000 yen from the amount set forth in item (i) of the preceding paragraph for that person.
The calculation of the tax prepayment calculation base for 1967 in the case where the provisions of Article 97, paragraph (1) (Amount of Tax If There Are Household Members Subject to Aggregation) of the Former Act were applied to income tax for 1966 is specified by Cabinet Order.
昭和四十一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四十二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 1967 is as 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. 20 of 1967.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Former Actmachine translation
「旧法」
This Act as it stood before Act No. 20 of 1967 amended it.
Short name set inSupplementary Provisions, Article 6, paragraph (2)
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 1967 by these supplementary provisions (附則): broadly the resident's 1966 income tax on regular income less the tax withheld at source on it, multiplied by a rate taken from Appended Table 3 of these supplementary provisions according to that income and the resident's family, except that residents with larger incomes use the amount paragraph (2) sets instead.
Short name set inSupplementary Provisions, Article 9, paragraph (1)
taxable aggregate income and similar amountmachine translation
「課税総所得金額等」
In the rule of the 1967 amending law (Act No. 20 of 1967) for working out a resident's tax prepayment base (予定納税基準額) for 1967: the taxable aggregate income for 1966 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 9, 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 1967 amending law (Act No. 20 of 1967), the adjusted income as defined in Article 90, 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