In conducting the review referred to in the preceding paragraph, with regard to addressing the issue that the real burden of income tax increases when prices rise because the amounts of the basic deduction and similar deductions are fixed, specific measures are to be reviewed in line with the basic direction of raising the amounts of the basic deduction and similar deductions in a timely manner in light of rising prices and other factors, while also taking into account the impact on the administrative burden of persons obliged to perform withholding of income tax.