Supplementary Provisions, Article 4, paragraph (4) — Income Tax Act

Supplementary Provisions, Article 4, paragraph (4)

第四項

The Tax Prepayment calculation base for income tax for 1972 of a Nonresident is as calculated in accordance with the provisions of the preceding three paragraphs.

非居住者の昭和四十七年分の所得税に係る予定納税基準額は、前三項の規定に準じて計算したところによる。

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Nothing in this collection refers to this provision.

Defined terms2

tax prepayment calculation base
予定納税基準額（よていのうぜいきじゅんがく）
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 1972 by these supplementary provisions (附則): broadly the resident's 1971 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.
第一項
Nonresident
非居住者（ひきょじゅうしゃ）
An individual who is not a resident.
居住者以外の個人
五

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as amended by Act Partially Amending the Financial Instruments and Exchange Act and the Payment Services Act (Act No. 64 of 2026)金融商品取引法及び資金決済に関する法律の一部を改正する法律

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