the rate obtained under Appended Table 2 of the Supplementary Provisions according to the taxable gross income that formed the basis for calculating the amount set forth in the preceding item (or, if Article 90, paragraph (1) (Averaging Taxation on Fluctuating Income and Ad Hoc Income) of the former Act was applied to income tax for 1970, 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 "taxable gross income, etc." in this paragraph and the following paragraph) and to whether there are any relatives engaged exclusively in the business as prescribed in Article 57, paragraph (3) (Special Provisions on Necessary Expenses If Relatives Work Exclusively in a Business, etc.) of the former Act, Claimable Spouses, and dependents that formed the basis for calculating that taxable gross income, etc., and the number of such persons.