第二項
Supplementary Provisions, Article 3, paragraph (2)
昭和四十六年分の所得税については、次の表の上欄に掲げる新法の規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句に読み替えるものとする。
| 第五十七条第三項第一号（事業に専従する親族がある場合の必要経費の特例等） | 十七万円 | 十六万五千円 |
| 第七十九条第一項及び第二項（障害者控除） | 十二万円 | 十一万五千円 |
| 十六万円 | 十五万五千円 | |
| 第八十条第一項（老年者控除）、第八十一条第一項（寡婦控除）及び第八十二条第一項（勤労学生控除） | 十二万円 | 十一万五千円 |
| 第八十三条第一項（配偶者控除） | 二十万円 | 十九万五千円 |
| 第八十四条第一項（扶養控除） | 十四万円 | 十三万五千円 |
| 第八十四条第二項 | 十五万円 | 十四万五千円 |
| 第八十六条第一項（基礎控除） | 二十万円 | 十九万五千円 |
| 第九十条第二項（変動所得及び臨時所得の平均課税） | 二百万円以下 | 二百万円未満 |
| 別表第二 | 所得税法の一部を改正する法律（昭和四十六年法律第百十三号。以下「改正法」という。）附則別表第一 | |
| 第百九十条第二号（年末調整） | 別表第七の附表 | 改正法附則別表第四の附表 |
| 別表第七 | 改正法附則別表第四 | |
| 第二百一条第一項（退職所得に係る源泉徴収税額） | 別表第八 | 改正法附則別表第五 |
With regard to income tax for 1971, the terms set forth in the middle column of the following table in the provisions of the new Act set forth in the left-hand column of that table are deemed to be replaced with the terms set forth in the right-hand column of that table, respectively.
| Article 57, paragraph (3), item (i) (Special Provisions on Necessary Expenses If Relatives Work Exclusively for a Resident) | 170,000 yen | 165,000 yen |
| Article 79, paragraphs (1) and (2) (Disability Deduction) | 120,000 yen | 115,000 yen |
| 160,000 yen | 155,000 yen | |
| Article 80, paragraph (1) (Deduction for the Elderly), Article 81, paragraph (1) (Widow Deduction) and Article 82, paragraph (1) (Working Student Deduction) | 120,000 yen | 115,000 yen |
| Article 83, paragraph (1) (Spousal Deduction) | 200,000 yen | 195,000 yen |
| Article 84, paragraph (1) (Deduction for Dependents) | 140,000 yen | 135,000 yen |
| Article 84, paragraph (2) | 150,000 yen | 145,000 yen |
| Article 86, paragraph (1) (Basic Personal Exemption) | 200,000 yen | 195,000 yen |
| Article 90, paragraph (2) (Averaging Taxation on Fluctuating Income and Ad Hoc Income) | 2,000,000 yen or less | less than 2,000,000 yen |
| Appended Table II | Appended Table I of the Supplementary Provisions of the Act Partially Amending the Income Tax Act (Act No. 113 of 1971; hereinafter referred to as the "amending Act") | |
| Article 190, item (ii) (Year-End Adjustment) | the attached table to Appended Table VII | the attached table to Appended Table IV of the Supplementary Provisions of the amending Act |
| Appended Table VII | Appended Table IV of the Supplementary Provisions of the amending Act | |
| Article 201, paragraph (1) (Amount of Tax Withheld from Retirement Income) | Appended Table VIII | Appended Table V of the Supplementary Provisions of the amending Act |