一the amount obtained by deducting, from the amount of income tax on the person's taxable gross income for 1983 (if the Income in Each Class that formed the basis for calculating that taxable gross income included capital gains, occasional income, miscellaneous income, or Ad Hoc Income that does not constitute miscellaneous income, the amount calculated by deeming those amounts not to have existed, in accordance with the provisions of Cabinet Order based on Article 104, paragraph (1), item (i) of the Income Tax Act prior to amendment by the provisions of Article 1 (hereinafter referred to as "the former Income Tax 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 prior to amendment by the provisions of Article 2 were applied to income tax for that year, the amount calculated as if the provisions of that Article had not been applied), the amount of income tax that was or is to be subject to withholding with respect to Each Class of Income concerned (excluding income tax on occasional income, miscellaneous income, and Ad Hoc Income that does not constitute miscellaneous income);

二the rate obtained under the Appended Table of the Supplementary Provisions according to the taxable gross income that formed 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 Income Tax Act were applied to income tax for 1983, 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 that does not constitute miscellaneous income, the amount calculated by deeming those amounts not to have existed, in accordance with the provisions of Cabinet Order based on Article 104, paragraph (1), item (i) of the former Income Tax Act; referred to as "taxable aggregate income and similar amount" in this item) and according to whether there are any relatives employed only by the Resident prescribed in Article 57, paragraph (3) (Special Provisions on Necessary Expenses If Relatives Work Exclusively for a Resident) of the former Income Tax Act, any Claimable Spouse, and any dependents who formed the basis for calculating that taxable aggregate income and similar amount, and the number of those persons.