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);