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);