一
Supplementary Provisions, Article 3, paragraph (1), item (i)
その者の昭和五十八年分の課税総所得金額に係る所得税の額（当該課税総所得金額の計算の基礎となつた各種所得の金額のうちに譲渡所得の金額、一時所得の金額、雑所得の金額又は雑所得に該当しない臨時所得の金額があつた場合には、第一条の規定による改正前の所得税法（以下「旧所得税法」という。）第百四条第一項第一号の規定に基づく政令の規定に準じてこれらの金額がなかつたものとみなして計算した額とし、同年分の所得税について第二条の規定による改正前の災害被害者に対する租税の減免、徴収猶予等に関する法律第二条（所得税の軽減又は免除）の規定の適用があつた場合には、同条の規定の適用がなかつたものとして計算した額とする。）から、当該各種所得につき源泉徴収をされた又はされるべき所得税の額（一時所得の金額、雑所得の金額及び雑所得に該当しない臨時所得の金額に係るものを除く。）を控除した金額
the amount obtained by deducting, from the amount of income tax on the person's taxable gross income for 1983 (if the Income in Each Class that formed the basis for calculating that taxable gross income included capital gains, occasional income, miscellaneous income, or Ad Hoc Income that does not constitute miscellaneous income, the amount calculated by deeming those amounts not to have existed, in accordance with the provisions of Cabinet Order based on Article 104, paragraph (1), item (i) of the Income Tax Act prior to amendment by the provisions of Article 1 (hereinafter referred to as "the former Income Tax Act"), and, if the provisions of Article 2 (Reduction of or Exemption from Income Tax) of the Act on Reduction or Release, Deferment of Collection and Other Measures Related to Tax Imposed on Disaster Victims prior to amendment by the provisions of Article 2 were applied to income tax for that year, the amount calculated as if the provisions of that Article had not been applied), the amount of income tax that was or is to be subject to withholding with respect to Each Class of Income concerned (excluding income tax on occasional income, miscellaneous income, and Ad Hoc Income that does not constitute miscellaneous income);