①The amount of income tax to be paid during the first period prescribed in Article 104, paragraph (1) of the Income Tax Act (referred to as the "first period" in paragraph (3), item (i) and paragraph (4), item (i) of the following Article) pursuant to the provisions of that paragraph as applied with the replacement of terms under item (i) of the preceding Article, relating to the income tax for 2024 of a resident (excluding a resident listed in any of the items of Article 107, paragraph (1) of that Act), is the amount equivalent to the amount after deducting the special deduction from tax prepayment from the amount equivalent to that amount of income tax.

②The amount of income tax to be paid during the second period prescribed in Article 104, paragraph (1) of the Income Tax Act (referred to as the "second period" in paragraph (3), item (ii), paragraph (4) and paragraph (5) of the following Article) pursuant to the provisions of Article 107, paragraph (1) of that Act, relating to the income tax for 2024 of a resident listed in any of the items of that paragraph, is the amount equivalent to the amount after deducting the special deduction from tax prepayment from the amount equivalent to that amount of income tax.

③The special deduction from tax prepayment prescribed in the preceding two paragraphs is 30,000 yen.

④With regard to the application of the provisions of the Income Tax Act and other laws and regulations concerning income tax where the provisions of paragraph (1) or paragraph (2) apply, the amount equivalent to the amount after the deduction under paragraph (1) is deemed to be the amount of income tax to be paid under Article 104, paragraph (1) of the Income Tax Act, and the amount equivalent to the amount after the deduction under paragraph (2) is deemed to be the amount of income tax to be paid under Article 107, paragraph (1) of that Act.