the rate obtained under Appended Table 3 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.