Supplementary Provisions, Article 3, paragraph (2)
第二項
If the provisions of Article 97, paragraph (1) (Amount of Tax Where There Are Household Members Subject to Aggregation) of the former Income Tax Act were applied to income tax for 1983, the calculation of the Tax Prepayment calculation base for 1984 is specified by Cabinet Order.
昭和五十八年分の所得税につき旧所得税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五十九年分の予定納税基準額の計算については、政令で定める。