Supplementary Provisions, Article 3, paragraph (3)
第三項
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。