The Tax Prepayment calculation base for income tax for 1995 of a Resident whose taxable gross income serving as the basis for calculating the base income tax amount (or, if the provisions of Article 90, paragraph (1) (Averaging Taxation on Fluctuating Income and Ad Hoc Income) of the former Income Tax Act applied to income tax for 1994, the adjusted income prescribed in item (i) of that paragraph, and, if the Income in Each Class that served as the basis for calculating the taxable gross income for that year 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 former Income Tax Act) is 30,000,000 yen or more is to be the amount remaining after deducting 145,000 yen from the person's base income tax amount.