Supplementary Provisions, Article 3, paragraph (1)
第一項
With regard to a Resident's income tax for 1995, the Tax Prepayment calculation base prescribed in Article 104, paragraph (1) (Making Tax Prepayments) of the new Income Tax Act (hereinafter referred to as the "Tax Prepayment calculation base" in this Article) is to be, except in the case where the provisions of the following paragraph apply, the amount remaining after deducting the amount set forth in item (ii) from the amount set forth in item (i) (referred to as the "base income tax amount" in that paragraph):
居住者の平成七年分の所得税については、新所得税法第百四条第一項（予定納税額の納付）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、次項の規定の適用がある場合を除き、第一号に掲げる金額から第二号に掲げる金額を控除した金額（同項において「基準所得税額」という。）によるものとする。
the amount remaining after deducting, from the amount of income tax on the person's taxable gross income for 1994 calculated as if the provisions of Article 3 (Deduction of the Amount of Special Tax Reduction) of the Act on Temporary Measures for the Special Tax Reduction of Income Tax for 1994 (Act No. 29 of 1994) did not apply (or, if the Income in Each Class that served as the basis for calculating that taxable gross income included capital gains, occasional income, miscellaneous income, or Ad Hoc Income not falling under miscellaneous income, the amount calculated by deeming those amounts not to exist, in accordance with the provisions of the Cabinet Order based on the provisions of Article 104, paragraph (1), item (i) of the Income Tax Act prior to amendment by the provisions of Article 2 (hereinafter referred to as "the former Income Tax Act"), and, if the provisions of Article 2 (Reduction of or Exemption from Income Tax) of the Act on Reduction or Release, Deferment of Collection and Other Measures Related to Tax Imposed on Disaster Victims (Act No. 175 of 1947) applied to income tax for that year, the amount calculated as if the provisions of that Article had not applied; referred to as "adjusted income tax" in this item), an amount equivalent to 20 percent of that adjusted income tax (or 2,000,000 yen, if that amount exceeds 2,000,000 yen);
その者の平成六年分所得税の特別減税のための臨時措置法（平成六年法律第二十九号）第三条（特別減税の額の控除）の規定の適用がないものとした場合における平成六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っ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った場合には、第二条の規定による改正前の所得税法（以下「旧所得税法」という。）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っ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（昭和二十二年法律第百七十五号）第二条（所得税の軽減又は免除）の規定の適用があった場合には、同条の規定の適用がなかったものとして計算した額とする。以下この号において「調整後所得税額」という。）から当該調整後所得税額の百分の二十に相当する金額（当該金額が二百万円を超える場合には、二百万円）を控除した金額
the amount of income tax that was or should have been collected through withholding from Each Class of Income that served as the basis for calculating the person's taxable gross income for 1994 (or, if that Each Class of Income includes occasional income, miscellaneous income, or Ad Hoc Income not falling under miscellaneous income, the amount remaining after deducting the amount of income tax that was or should have been collected through withholding from that income, and, if the person has been issued a refund pursuant to the provisions of Article 9 (Deduction of the Amount of Special Tax Reduction for Salaries or Other Wages Paid to Residents Between January and June 1994) of the Act on Temporary Measures for the Special Tax Reduction of Income Tax for 1994, the amount remaining after deducting the amount of that refund, respectively).