The Tax Prepayment calculation base for income tax for 1977 of a Resident whose taxable aggregate income and similar amount for 1976 is 15,000,000 yen or more is to be the amount obtained by deducting 15,000 yen (or, if the Resident had a Claimable Spouse to whom the provisions of Article 83 (Spousal Deduction) of the former Act applied and dependents to whom the provisions of Article 84 (Deduction for Dependents) of the former Act applied, with regard to the Resident's income tax for 1976, that amount plus 15,000 yen for each such person) from the amount set forth in item (i) of the preceding paragraph for that Resident.