Supplementary Provisions, Article 7, paragraph (2)
第二項
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。