一
Supplementary Provisions, Article 5, paragraph (2), item (i)
旧法第五十七条第一項の規定の適用を受けた者 その者の昭和四十年分の所得税に係る課税総所得金額等及びその者の同年分の所得税に係る同項に規定する青色事業専従者であつた者の同年十二月三十一日における年齢の別に応じ、附則別表第三の乙欄に掲げる一人当たり控除金額にそれぞれ該当する青色事業専従者の数を乗じて計算した金額の合計額
a person to whom Article 57, paragraph (1) of the former Act was applied: the total of the amounts calculated by multiplying the per-person deduction amount set forth in column B of Appended Table 3 of the Supplementary Provisions, according to the taxable aggregate income and similar amount for that person's income tax for 1965 and to the age as of December 31 of that year of each person who was a relative employed only by a blue-return filer as prescribed in that paragraph for that person's income tax for that year, by the number of relatives employed only by a blue-return filer falling under each such category;