Supplementary Provisions, Article 7Special Provisions on Calculating the Tax Prepayment Calculation Base for Income Tax for Tax Year 1989
第七条（昭和六十四年分の所得税に係る予定納税基準額の計算の特例）
For a Resident's income tax for tax year 1989, the tax prepayment calculation base prescribed in Article 104, paragraph (1) of the New Income Tax Act (hereinafter referred to as the "tax prepayment calculation base" in this Article) is the amount calculated by multiplying the amount set forth in item (i) by the rate set forth in item (ii):
居住者の昭和六十四年分の所得税については、新所得税法第百四条第一項に規定する予定納税基準額（以下この条において「予定納税基準額」という。）は、第一号に掲げる金額に第二号に掲げる率を乗じて計算した金額によるものとする。
the amount of income tax imposed on the person's taxable gross income for tax year 1988 (or, if the Income in Each Class that was used as the basis for calculating that taxable gross income included capital gains, occasional income, miscellaneous income, or Ad Hoc Income not falling under the category of miscellaneous income, the amount calculated by deeming these not to exist, in a manner equivalent to that provided for in the provisions of the Cabinet Order based on the provisions of Article 104, paragraph (1), item (i) of the Former Income Tax Act, and, if the provisions of Article 2 of the Act on Reduction or Release, Deferment of Collection and Other Measures Related to Tax Imposed on Disaster Victims were applied to income tax for that tax year, the amount calculated as if the provisions of that Article had not been applied), less the amount of income tax that was or should have been subject to withholding with respect to that Each Class of Income (excluding that relating to occasional income, miscellaneous income, and Ad Hoc Income not falling under the category of miscellaneous income);
その者の昭和六十三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、旧所得税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第二条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 was used as the basis for calculating the amount set forth in the preceding item (or, if the provisions of Article 90, paragraph (1) of the Former Income Tax Act were applied to income tax for tax year 1988, the adjusted income prescribed in item (i) of that paragraph, and, if the Income in Each Class that was used as the basis for calculating the taxable gross income for that tax year included capital gains, occasional income, miscellaneous income, or Ad Hoc Income not falling under the category of miscellaneous income, the amount calculated by deeming these not to exist, in a manner equivalent to that provided for in the provisions of the Cabinet Order based on the provisions of Article 104, paragraph (1), item (i) of the Former Income Tax Act; hereinafter referred to as the "taxable aggregate income and similar amount" in this item) and according to whether there were relatives working exclusively in the business as prescribed in Article 57, paragraph (3) of the Former Income Tax Act, Claimable Spouses, and dependents that were used as the basis for calculating that taxable aggregate income and similar amount, and the number of those persons.
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（昭和六十三年分の所得税について旧所得税法第九十条第一項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、旧所得税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。以下この号において「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所得税法第五十七条第三項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 calculation of the tax prepayment calculation base for tax year 1989 in a case where the provisions of Article 97, paragraph (1) of the Former Income Tax Act were applied to income tax for tax year 1988 is specified by Cabinet Order.
昭和六十三年分の所得税につき旧所得税法第九十七条第一項の規定の適用があつた場合における昭和六十四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 a Nonresident's income tax for tax year 1989 is the amount calculated in a manner equivalent to that provided for in the preceding two paragraphs.
Resident
「居住者」
An individual who has a domicile in Japan, or who has had a residence in Japan continuously for one year or more up to now.
Defined inArticle 2, paragraph (1), item (iii)· applies throughout the law
Nonresident
「非居住者」
An individual who is not a resident.
Defined inArticle 2, paragraph (1), item (v)· applies throughout the law
Each Class of Income
「各種所得」
The ten classes of income this Act distinguishes: interest, dividend, real property, business, salary, retirement, timber, capital gains, occasional and miscellaneous income.
Defined inArticle 2, paragraph (1), item (xxi)· applies throughout the law
Income in Each Class
「各種所得の金額」
The amount of income in each of the ten classes of income this Act distinguishes (interest, dividend, real property, business, salary, retirement, timber, capital gains, occasional and miscellaneous), worked out under the rules for each.
Defined inArticle 2, paragraph (1), item (xxii)· applies throughout the law
Ad Hoc Income
「臨時所得」
Income that arises on a one-off basis, such as a lump-sum signing fee received for agreeing to provide services, of kinds a Cabinet Order (政令) specifies.
Defined inArticle 2, paragraph (1), item (xxiv)· applies throughout the law
Claimable Spousemachine translation
「控除対象配偶者」
A spouse in the same household (同一生計配偶者) of a resident whose own total income is 10 million yen or less.
Defined inArticle 2, paragraph (1), item (xxxiii-2)· applies throughout the law
dependentmachine translation
「扶養親族」
A relative of a resident other than their spouse, or a child placed with the resident as a foster parent under the Child Welfare Act or an elderly person placed in their care under the Act on Social Welfare for the Elderly, who shares the resident's household budget and has total income of 580,000 yen or less, other than one working full-time in the resident's business.
Defined inArticle 2, paragraph (1), item (xxxiv)· applies throughout the law
withholding
「源泉徴収」
Collecting income tax at source when making a payment and paying it over to the government, under Part IV, Chapters I to VI of this Act.
Defined inArticle 2, paragraph (1), item (xlv)· applies throughout the law
tax prepayment calculation base
「予定納税基準額」
The base amount for a resident's income tax prepayments (予定納税): broadly the previous year's income tax on regular income, less the tax withheld at source on that income; when it is 150,000 yen or more, a third of it must be paid in July and another third in November.
Short name set inArticle 104, paragraph (1)· applies only in this chapter
the New Income Tax Actmachine translation
「新所得税法」
This Act as amended by Article 1 of Act No. 109 of 1988.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Former Income Tax Actmachine translation
「旧所得税法」
This Act as it stood before Article 1 of Act No. 109 of 1988 amended it.
Short name set inSupplementary Provisions, Article 3, paragraph (1)
tax prepayment calculation base
「予定納税基準額」
The base amount for a resident's income tax prepayments (予定納税) under Article 104, paragraph (1), as worked out for the income tax of 1989 by these supplementary provisions (附則): broadly the resident's 1988 income tax on regular income less the tax withheld at source on it, multiplied by a rate taken from the Appended Table of these supplementary provisions according to that income and the resident's family.
Short name set inSupplementary Provisions, Article 7, paragraph (1)· applies only in this article
taxable aggregate income and similar amountmachine translation
「課税総所得金額等」
In the rule of the 1988 amending law (Act No. 109 of 1988) for working out a resident's tax prepayment base (予定納税基準額) for 1989: the taxable aggregate income for 1988 on which that year's tax was worked out, taking instead the adjusted income (調整所得金額) where income averaging under Article 90, paragraph (1) of the Income Tax Act before that amendment applied, and leaving out capital gains and occasional, miscellaneous and certain temporary income.
Short name set inSupplementary Provisions, Article 7, paragraph (1), item (ii)· applies only in this item