居住者のその年分の変動所得の金額及び臨時所得の金額の合計額（その年分の変動所得の金額が前年分及び前前年分の変動所得の金額の合計額の二分の一に相当する金額以下である場合には、その年分の臨時所得の金額）がその年分の総所得金額の百分の二十以上である場合には、その者のその年分の課税総所得金額に係る所得税の額は、次に掲げる金額の合計額とする。
If the sum total of a Resident's Fluctuating Income and Ad Hoc Income for the year (or the Resident's Ad Hoc Income for the year, if Fluctuating Income for the year is 50% or less of the sum total of the Fluctuating Income for the previous year and the year before that) makes up 20% or more of the Resident's gross income for the year, the amount of income taxes imposed on the Resident's taxable income for the year is the sum total of the following amounts:
その年分の課税総所得金額に相当する金額から平均課税対象金額の五分の四に相当する金額を控除した金額（当該課税総所得金額が平均課税対象金額以下である場合には、当該課税総所得金額の五分の一に相当する金額。以下この条において「調整所得金額」という。）をその年分の課税総所得金額とみなして前条第一項の規定を適用して計算した税額
the amount of tax calculated pursuant to paragraph (1) of the preceding Article when the amount that remains after 80% of the average taxable amount is applied as a deduction against taxable gross income for the year (or an amount equal to 20% of taxable gross income, if the taxable gross income is the same or less than the average taxable amount; hereinafter referred to as "adjusted income" in this Article) is deemed to be the amount of taxable gross income for the year;
the amount arrived at when an amount equivalent to the taxable gross income for the year minus adjusted income is multiplied by the rate applied against an adjusted income of the amount set forth in the preceding item.
前項第二号に規定する割合は、小数点以下二位まで算出し、三位以下を切り捨てたところによるものとする。
The rate prescribed in item (ii) of the preceding paragraph is calculated to two decimal places; any decimal places beyond this are disregarded.
第一項に規定する平均課税対象金額とは、変動所得の金額（前年分又は前前年分の変動所得の金額がある場合には、その年分の変動所得の金額が前年分及び前前年分の変動所得の金額の合計額の二分の一に相当する金額を超える場合のその超える部分の金額）と臨時所得の金額との合計額をいう。
The average taxable amount as prescribed in paragraph (1) means the sum total of Fluctuating Income (or the amount by which Fluctuating Income for the current year exceeds 50% of the sum total of the Fluctuating Income for the previous year and the year before that, if there was Fluctuating Income in the previous year or the year before that) and Ad Hoc Income.
The provisions of paragraph (1) apply only if a Tax Return, Amended Return, or request for Reassessment indicates recourse to the application of the provisions of that paragraph and has attached to it a document giving the details of the calculation of the sum total of the amounts set forth in the items of that paragraph.