第三項
Supplementary Provisions, Article 4, paragraph (3)
昭和四十六年分の所得税につき新法第九十七条第一項（合算対象世帯員がある場合の税額）の規定の適用があつた場合における昭和四十七年分の予定納税基準額の計算については、政令で定める。
The calculation of the Tax Prepayment calculation base for 1972 in the case where Article 97, paragraph (1) (Amount of Tax If There Are Household Members Subject to Aggregation) of the new Act was applied to income tax for 1971 is specified by Cabinet Order.