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);