Supplementary Provisions, Article 12, paragraph (1)
第一項
Notwithstanding the provisions of Article 104, paragraph (1) of the new Income Tax Act, the Tax Prepayment calculation base prescribed in that paragraph for a Resident's income tax for 2007 (referred to as the "Tax Prepayment calculation base" in the following paragraph) is the amount obtained by deducting the amount set forth in item (ii) from the amount set forth in item (i):
whichever is the smaller of the following amounts:
次に掲げる金額のうちいずれか少ない金額
the amount of income tax calculated by applying the provisions of Part II, Chapters III and IV of the new Income Tax Act to that person's amount of taxable gross income for 2006 (if the Income in Each Class that formed the basis for calculating that amount of taxable gross income included the amount of capital gains, the amount of occasional income, the amount of miscellaneous income or the amount of Ad Hoc Income not falling under miscellaneous income, the amount calculated by deeming those amounts not to have existed in accordance with the provisions of the Cabinet Order under 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 (Act No. 175 of 1947) were applied to income tax for that year, the amount calculated as if the provisions of that Article had not been applied);
the amount obtained by deducting an amount equivalent to 10 percent of the adjusted income tax (or 125,000 yen, if that amount exceeds 125,000 yen) from the amount of income tax on that person's amount of taxable gross income for 2006 in the case where the provisions of Part II, Chapter III of the former Income Tax Act, as read with the replacement of terms under Article 4 of the Act on Measures to Reduce the Burden of Income Tax and Corporation Tax to Be Taken Promptly in Response to Changes in the Economy and Society, etc. prior to its repeal by the provisions of Article 14 (hereinafter referred to as the "former law on income tax burden reduction measures" in this Article and Article 14, paragraph (1) of the Supplementary Provisions), and the provisions of Chapter IV of that Part are applied, and the provisions of Article 6, paragraph (1) of the former law on income tax burden reduction measures are not applied (if the Income in Each Class that formed the basis for calculating that amount of taxable gross income included the amount of capital gains, the amount of occasional income, the amount of miscellaneous income or the amount of Ad Hoc Income not falling under miscellaneous income, the amount calculated by deeming those amounts not to have existed in accordance with the provisions of the Cabinet Order under 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 year, the amount calculated as if the provisions of that Article had not been applied; hereinafter referred to as the "adjusted income tax" in this item);
その者の第十四条の規定による廃止前の経済社会の変化等に対応して早急に講ずべき所得税及び法人税の負担軽減措置に関する法律（以下この条及び附則第十四条第一項において「旧所得税等負担軽減措置法」という。）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の規定及び同編第四章の規定を適用し、かつ、旧所得税等負担軽減措置法第六条第一項の規定を適用しないものとした場合における平成十八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、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第二条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十に相当する金額（当該金額が十二万五千円を超える場合には、十二万五千円）を控除した金額
the amount of income tax that has been or is to be collected through withholding on Each Class of Income that formed the basis for calculating that person's amount of taxable gross income for 2006 (if Each Class of Income so used includes occasional income, miscellaneous income or Ad Hoc Income not falling under miscellaneous income, the amount after deducting the amount of income tax that has been or is to be collected through withholding on that income).