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

Supplementary Provisions, Article 3, paragraph (3)

第三項

The Tax Prepayment calculation base for income tax for 1995 of a Nonresident is the amount calculated in accordance with the provisions of the preceding two paragraphs.

非居住者の平成七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。

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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 1995 by these supplementary provisions (附則): broadly the resident's 1994 income tax on regular income, worked out as if the 1994 special income tax reduction had not applied and then reduced by 20% (by no more than 2 million yen), less the tax withheld at source on that income, except that residents with larger incomes use the amount paragraph (2) sets instead.
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

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