Supplementary Provisions, Article 5, paragraph (3)
第三項
The calculation of the Tax Prepayment calculation base for 1970 in the case where Article 97, paragraph (1) (Amount of Tax If There Are Household Members Subject to Aggregation) of the former Act was applied to income tax for 1969 is specified by Cabinet Order.
昭和四十四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四十五年分の予定納税基準額の計算については、政令で定める。