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  • paragraph (1), item (x)

    前各号に掲げるもののほか、所得税の額の計算に関する特例を定めている規定として政令で定める規定 当該各号に定める金額に類するものとして政令で定める金額

    beyond what is listed in the preceding items, provisions specified by Cabinet Order as provisions that prescribe special provisions on the calculation of the amount of income tax:…

  • paragraph (4)

    前項に定めるもののほか、第二項の規定の適用に関し必要な事項は、政令で定める。

    Beyond what is provided for in the preceding paragraph, necessary matters concerning the application of the provisions of paragraph (2) are specified by Cabinet Order.