Supplementary Provisions, Article 35-7Special Provisions on National Health Insurance Tax on Business Income, etc. Relating to Transfer, etc. of Land

With regard to the application of the provisions of Articles 703-4, 703-5 and 706-2 where a householder, or an insured person under National Health Insurance or a specified same-household member belonging to that household, has business income or miscellaneous income under Article 33-3, paragraph (5) of the Supplementary Provisions, in Article 703-4, paragraph (6) the phrase "the total of the gross income and the amount of timber income after the deduction under Article 314-2, paragraph (2) has been made from the total of the gross income and the amount of timber income prescribed in Article 314-2, paragraph (1) (" is deemed to be replaced with "the total of the gross income, the amount of timber income and the amount of business income, etc. relating to land, etc. prescribed in Article 33-3, paragraph (5) of the Supplementary Provisions after the deduction under Article 314-2, paragraph (2) has been made from the total of the gross income and the amount of timber income prescribed in Article 314-2, paragraph (1) and the amount of business income, etc. relating to land, etc. prescribed in Article 33-3, paragraph (5) of the Supplementary Provisions (", the phrase "and the amount of timber income" in Article 703-5, paragraph (1) and Article 706-2, paragraph (1) is deemed to be replaced with "and the amount of timber income and the amount of business income, etc. relating to land, etc. prescribed in Article 33-3, paragraph (5) of the Supplementary Provisions", the phrase "the gross income or the amount of timber income" in Article 703-4, paragraph (7) is deemed to be replaced with "the gross income, the amount of timber income or the amount of business income, etc. relating to land, etc. prescribed in Article 33-3, paragraph (5) of the Supplementary Provisions", and the phrase "hereinafter in this paragraph to the calculation of the amount of timber income" in Article 703-5, paragraph (1) is deemed to be replaced with "hereinafter in this paragraph to the calculation of the amount of timber income or the amount of business income, etc. relating to land, etc. prescribed in Article 33-3, paragraph (5) of the Supplementary Provisions".