Supplementary Provisions, Article 7, paragraph (3) — Income Tax Act

Supplementary Provisions, Article 7, paragraph (3)

第三項

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.

非居住者の昭和六十四年分の所得税に係る予定納税基準額は、前二項の規定に準じて計算したところによる。

Cited by0

Nothing in this collection refers to this provision.

Defined terms2

Nonresident
非居住者（ひきょじゅうしゃ）
An individual who is not a resident.
居住者以外の個人
五
tax prepayment calculation base
予定納税基準額（よていのうぜいきじゅんがく）
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.
第一項

This version

as amended by Act Partially Amending the Financial Instruments and Exchange Act and the Payment Services Act (Act No. 64 of 2026)金融商品取引法及び資金決済に関する法律の一部を改正する法律

Permanent link, independent of the slug:

/l/340AC0000000033/suppl-3631-109/art-7/par-3

Search