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.
Supplementary Provisions, Article 8Special Provisions on Refunds Based on Carryback of Net Loss for Tax Year 1989
第八条（昭和六十四年分の純損失の繰戻しによる還付に係る特例）
With regard to the application of the provisions of Article 140, paragraph (1) or Article 141, paragraph (1) of the New Income Tax Act (including as applied mutatis mutandis pursuant to Article 166 of the New Income Tax Act) if there is a Net Loss for 1989, the amount of income tax that forms the basis for calculating the refund under those provisions is the amount of income tax calculated by applying the provisions of Part II, Chapter III, Section 1 or Article 165 of the Former Income Tax Act as read with the replacement of terms pursuant to the provisions of Article 3 or Article 4 of the Act on Temporary Special Provisions for Income Tax for Tax Year 1988 (Act No. 85 of 1988).
昭和六十四年において純損失の金額がある場合における新所得税法第百四十条第一項又は第百四十一条第一項（これらの規定を新所得税法第百六十六条において準用する場合を含む。）の規定の適用については、これらの規定による還付金の計算の基礎となる所得税の額は、昭和六十三年分の所得税の臨時特例に関する法律（昭和六十三年法律第八十五号）第三条又は第四条の規定により読み替えられた旧所得税法第二編第三章第一節又は第百六十五条の規定を適用して計算した所得税の額による。
Supplementary Provisions, Article 9Transitional Measures Concerning Withholding from Salary Income
第九条（給与所得に係る源泉徴収に関する経過措置）
The provisions of Part IV, Chapter II, Section 1 of the New Income Tax Act and Appended Tables II through IV of the New Income Tax Act apply to salary or other wages prescribed in Article 183, paragraph (1) of the New Income Tax Act (hereinafter referred to as "salary or other wages" in this paragraph) which are to be paid on or after January 1, 1989, and the provisions then in force continue to govern salary or other wages which are to be paid before that date.
新所得税法第四編第二章第一節の規定及び新所得税法別表第二から別表第四までは、昭和六十四年一月一日以後に支払うべき新所得税法第百八十三条第一項に規定する給与等（以下この項において「給与等」という。）について適用し、同日前に支払うべき給与等については、なお従前の例による。
The provisions of Article 194, paragraph (1) of the New Income Tax Act apply to salary income earners' returns for deduction for Dependents, etc. which are submitted on or after January 1, 1989.
新所得税法第百九十四条第一項の規定は、昭和六十四年一月一日以後に提出する給与所得者の扶養控除等申告書について適用する。
Supplementary Provisions, Article 10Transitional Measures Concerning Withholding from Retirement Income
第十条（退職所得に係る源泉徴収に関する経過措置）
The provisions of Article 201 of the New Income Tax Act and Appended Table VI of the New Income Tax Act apply to severance pay or other such compensation prescribed in Article 199 of the New Income Tax Act (hereinafter referred to as "severance pay or other such compensation" in this Article) which is to be paid on or after January 1, 1989, and the provisions then in force continue to govern severance pay or other such compensation which is to be paid before that date.
新所得税法第二百一条の規定及び新所得税法別表第六は、昭和六十四年一月一日以後に支払うべき新所得税法第百九十九条に規定する退職手当等（以下この条において「退職手当等」という。）について適用し、同日前に支払うべき退職手当等については、なお従前の例による。
Supplementary Provisions, Article 11Transitional Measures Concerning Withholding from Public Pensions or Retirement Packages
第十一条（公的年金等に係る源泉徴収に関する経過措置）
The provisions of Article 203-3 of the New Income Tax Act apply to public pensions or retirement packages prescribed in Article 203-2 of the New Income Tax Act (hereinafter referred to as "public pensions or retirement packages" in this paragraph) which are to be paid on or after January 1, 1989, and the provisions then in force continue to govern public pensions or retirement packages which are to be paid before that date.
新所得税法第二百三条の三の規定は、昭和六十四年一月一日以後に支払うべき新所得税法第二百三条の二に規定する公的年金等（以下この項において「公的年金等」という。）について適用し、同日前に支払うべき公的年金等については、なお従前の例による。
The provisions of Article 203-5, paragraph (1) of the New Income Tax Act apply to returns for Dependents, etc. by recipients of public pensions or retirement packages which are submitted on or after January 1, 1989.
新所得税法第二百三条の五第一項の規定は、昭和六十四年一月一日以後に提出する公的年金等の受給者の扶養親族等申告書について適用する。
Supplementary Provisions, Article 12Transitional Measures Concerning Notice by Recipients of Consideration for Transferring Shares or Similar Interests
第十二条（株式等の譲渡の対価の受領者の告知に関する経過措置）
The provisions of Article 224-3 of the New Income Tax Act apply to transfers of shares or similar interests prescribed in paragraph (2) of that Article (referred to as "shares or similar interests" in the following Article) which take place on or after April 1, 1989.
新所得税法第二百二十四条の三の規定は、昭和六十四年四月一日以後に行われる同条第二項に規定する株式等（次条において「株式等」という。）の譲渡について適用する。
Supplementary Provisions, Article 13Transitional Measures Concerning the Submission of Payment Reports
第十三条（支払調書の提出に関する経過措置）
The provisions of Article 225, paragraph (1) of the New Income Tax Act apply to transfers of shares or similar interests which take place on or after April 1, 1989, and the provisions then in force continue to govern transfers of shares or similar interests which took place before that date.
新所得税法第二百二十五条第一項の規定は、昭和六十四年四月一日以後に行われる株式等の譲渡について適用し、同日前に行われた株式等の譲渡については、なお従前の例による。
Supplementary Provisions, Article 81Review
第八十一条（見直し）
With regard to how income tax should be imposed on gains from the transfer of shares or similar interests, a review is to be conducted, including the question of a shift to comprehensive taxation, together with the review of how income tax should be imposed on interest income based on the provisions of Article 51 of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 96 of 1987), while giving consideration to the state of development of an environment for ascertaining income, such as the question of introducing a taxpayer identification number system, to how the overall tax rate structure, including the level of the top tax rate, should be, and to the relationship with an appropriate withholding system.
株式等の譲渡益に対する所得税の課税の在り方については、納税者番号制度の導入問題等所得把握の環境整備の状況、最高税率の水準を含む税率構造全体の在り方及び適切な源泉徴収制度との関連に配意しつつ、総合課税への移行問題を含め、所得税法等の一部を改正する法律（昭和六十二年法律第九十六号）附則第五十一条の規定に基づく利子所得に対する所得税の課税の在り方の見直しと併せて見直しを行うものとする。
Supplementary Provisions, Appended Table 1
附則別表昭和６４年分の所得税に係る予定納税基準額の算出率の表（附則第七条関係）
| Rate by which the amount of income tax on the taxable aggregate income and similar amount for 1988 is to be multiplied | Number of dependents and similar persons | |||||||||||||||
| 0 persons | 1 person | 2 persons | 3 persons | 4 persons | 5 persons | 6 persons | 7 persons or more | |||||||||
| Taxable aggregate income and similar amount for 1988 | ||||||||||||||||
| At least | Less than | At least | Less than | At least | Less than | At least | Less than | At least | Less than | At least | Less than | At least | Less than | At least | Less than | |
| % | thousand yen | thousand yen | thousand yen | thousand yen | thousand yen | thousand yen | thousand yen | thousand yen | thousand yen | thousand yen | thousand yen | thousand yen | thousand yen | thousand yen | thousand yen | thousand yen |
| 0 | Less than 1,531 thousand yen | Less than 1,540 thousand yen | Less than 1,560 thousand yen | Less than 1,580 thousand yen | Less than 1,613 thousand yen | Less than 1,620 thousand yen | Less than 1,649 thousand yen | Less than 1,660 thousand yen | ||||||||
| 91 | 1,649 | 3,500 | 1,660 | 3,786 | ||||||||||||
| 93 | 1,613 | 3,500 | 1,620 | 3,900 | 3,500 | 4,300 | 3,786 | 4,700 | ||||||||
| 95 | 1,580 | 4,167 | 3,500 | 4,834 | 3,900 | 7,000 | 4,300 | 7,667 | 4,700 | 8,334 | ||||||
| 97 | 1,560 | 4,500 | 4,167 | 7,000 | 4,834 | 8,000 | 7,000 | 9,000 | 7,667 | 11,750 | 8,334 | 12,750 | ||||
| 98 | 1,531 | 3,500 | 1,540 | 7,000 | 4,500 | 9,000 | 7,000 | 12,750 | 8,000 | 14,750 | 9,000 | 16,750 | 11,750 | 21,800 | 12,750 | 23,800 |
| 99 | 3,500 thousand yen or more | 7,000 thousand yen or more | 9,000 thousand yen or more | 12,750 thousand yen or more | 14,750 thousand yen or more | 16,750 thousand yen or more | 21,800 thousand yen or more | 23,800 thousand yen or more | ||||||||
(Note) The terms used in this table are as follows: (i) "Taxable aggregate income and similar amount for 1988" means the taxable aggregate income and similar amount prescribed in Article 7, paragraph (1), item (ii) of the Supplementary Provisions. (ii) "Number of dependents and similar persons" means the total number of relatives employed only by the Resident prescribed in Article 57, paragraph (3) of the Former Income Tax Act to whom the provisions of that paragraph were applied, Claimable Spouses to whom the provisions of Article 83 of the Former Income Tax Act were applied, and dependents to whom the provisions of Article 84 of the Former Income Tax Act were applied, with regard to income tax for 1988.
| 昭和６３年分の課税総所得金額等に係る所得税の額に乗ずべき率 | 扶養親族等の数 | |||||||||||||||
| ０人 | １人 | ２人 | ３人 | ４人 | ５人 | ６人 | ７人以上 | |||||||||
| 昭和６３年分の課税総所得金額等 | ||||||||||||||||
| 以上 | 未満 | 以上 | 未満 | 以上 | 未満 | 以上 | 未満 | 以上 | 未満 | 以上 | 未満 | 以上 | 未満 | 以上 | 未満 | |
| ％ | 千円 | 千円 | 千円 | 千円 | 千円 | 千円 | 千円 | 千円 | 千円 | 千円 | 千円 | 千円 | 千円 | 千円 | 千円 | 千円 |
| ０ | １，５３１千円未満 | １，５４０千円未満 | １，５６０千円未満 | １，５８０千円未満 | １，６１３千円未満 | １，６２０千円未満 | １，６４９千円未満 | １，６６０千円未満 | ||||||||
| ９１ | １，６４９ | ３，５００ | １，６６０ | ３，７８６ | ||||||||||||
| ９３ | １，６１３ | ３，５００ | １，６２０ | ３，９００ | ３，５００ | ４，３００ | ３，７８６ | ４，７００ | ||||||||
| ９５ | １，５８０ | ４，１６７ | ３，５００ | ４，８３４ | ３，９００ | ７，０００ | ４，３００ | ７，６６７ | ４，７００ | ８，３３４ | ||||||
| ９７ | １，５６０ | ４，５００ | ４，１６７ | ７，０００ | ４，８３４ | ８，０００ | ７，０００ | ９，０００ | ７，６６７ | １１，７５０ | ８，３３４ | １２，７５０ | ||||
| ９８ | １，５３１ | ３，５００ | １，５４０ | ７，０００ | ４，５００ | ９，０００ | ７，０００ | １２，７５０ | ８，０００ | １４，７５０ | ９，０００ | １６，７５０ | １１，７５０ | ２１，８００ | １２，７５０ | ２３，８００ |
| ９９ | ３，５００千円以上 | ７，０００千円以上 | ９，０００千円以上 | １２，７５０千円以上 | １４，７５０千円以上 | １６，７５０千円以上 | ２１，８００千円以上 | ２３，８００千円以上 | ||||||||
（注） この表における用語については、次に定めるところによる。 （一） 「昭和６３年分の課税総所得金額等」とは、附則第七条第一項第二号に規定する課税総所得金額等をいう。 （二） 「扶養親族等の数」とは、昭和６３年分の所得税につき旧所得税法第五十七条第三項の規定の適用を受けた同項に規定する事業専従者、旧所得税法第八十三条の規定の適用を受けた控除対象配偶者及び旧所得税法第八十四条の規定の適用を受けた扶養親族の数の合計をいう。