第三項
Supplementary Provisions, Article 3, paragraph (3)
昭和四十六年分の課税総所得金額、課税退職所得金額若しくは課税山林所得金額に係る所得税の額又は新法第九十条第一項第一号に掲げる税額は、次の各号に掲げる税額の区分に応じ当該各号に掲げる税額によるものとする。
The amount of income tax on taxable gross income, taxable retirement income, or taxable timber income for 1971, or the amount of tax set forth in Article 90, paragraph (1), item (i) of the new Act, is to be the amount of tax set forth in the following items according to the category of tax amount set forth in each of those items:
課税総所得金額又は課税退職所得金額に係る所得税の額 当該課税総所得金額又は課税退職所得金額に応じ附則別表第一に定める税額
the amount of income tax on taxable gross income or taxable retirement income: the amount of tax specified in Appended Table 1 of the Supplementary Provisions according to that taxable gross income or taxable retirement income;
課税山林所得金額に係る所得税の額 当該課税山林所得金額に応じ附則別表第二に定める税額
the amount of income tax on taxable timber income: the amount of tax specified in Appended Table 2 of the Supplementary Provisions according to that taxable timber income;
新法第九十条第一項第一号に掲げる税額 同号に規定する調整所得金額に応じ附則別表第一に定める税額
the amount of tax set forth in Article 90, paragraph (1), item (i) of the new Act: the amount of tax specified in Appended Table 1 of the Supplementary Provisions according to the adjusted income prescribed in that item.