Supplementary Provisions, Article 3Special Provisions on the Calculation of the Tax Prepayment Calculation Base for Income Tax for 1975
第三条（昭和五十年分の所得税に係る予定納税基準額の計算の特例）
With regard to a Resident's income tax for 1975, 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 cases in which 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 1974 (if the Income in Each Class that served as the basis for calculating that taxable gross income included capital gains, occasional income, miscellaneous income or Ad Hoc Income not falling under miscellaneous income, the amount calculated by deeming those amounts not to have existed in accordance with the provisions of the Cabinet Order under Article 104, paragraph (1), item (i) of the Income Tax Act prior to amendment (hereinafter referred to as "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) applied to income tax for that year, the amount calculated as if the provisions of that Article had not applied), the amount of income tax that was or should have been collected through withholding from Each Class of Income concerned (excluding the amount relating to occasional income, miscellaneous income and Ad Hoc Income not falling under miscellaneous income);
その者の昭和四十九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、改正前の所得税法（以下「旧法」という。）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額とし、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額とする。）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 found using the Appended Table of the Supplementary Provisions according to the taxable gross income that served as the basis for calculating the amount set forth in the preceding item (if the provisions of Article 90, paragraph (1) (Averaging Taxation on Fluctuating Income and Ad Hoc Income) of the former Act applied to income tax for 1974, the adjusted income prescribed in item (i) of that paragraph, and, if the Income in Each Class that served as 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 miscellaneous income, the amount calculated by deeming those amounts not to have existed in accordance with the provisions of the Cabinet Order under Article 104, paragraph (1), item (i) of the former Act; hereinafter referred to as "taxable aggregate income and similar amount" through the following paragraph) and to whether there were any relatives employed only by the taxpayer as prescribed in Article 57, paragraph (3) (Special Provisions on Necessary Expenses If Relatives Work Exclusively for a Resident) of the former Act, a Claimable Spouse and dependents that served as the basis for calculating that taxable aggregate income and similar amount, and their number.
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（昭和四十九年分の所得税について旧法第九十条第一項（変動所得及び臨時所得の平均課税）の規定の適用があつた場合には、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。以下次項までにおいて「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旧法第五十七条第三項（事業に専従する親族がある場合の必要経費の特例等）に規定する事業専従者、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により求めた率
The Tax Prepayment calculation base for income tax for 1975 of a Resident whose taxable aggregate income and similar amount for 1974 is 30,000,000 yen or more is to be the amount obtained by deducting 550,000 yen from the amount set forth in item (i) of the preceding paragraph for that Resident.
The calculation of the Tax Prepayment calculation base for 1975 in cases in which the provisions of Article 97, paragraph (1) (Amount of Tax Where There Are Household Members Subject to Aggregation) of the former Act applied to income tax for 1974 is specified by Cabinet Order.
昭和四十九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五十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 income tax for 1975 of a Nonresident is to be the amount calculated in accordance with the provisions of the preceding three paragraphs.