Article 108Base Date for Calculating the Tax Prepayment Calculation Base for Special Farming Income Earners

In a case to which paragraph (1) of the preceding Article applies, the determination as to whether a person falls under the category of a Special Farming Income Earner is based on what has been established as of May 1 of the relevant year; the calculation of the tax prepayment calculation base is based on what has been established as of September 15 of the relevant year; and the determination as to whether the person falls under the category of a Resident is based on the person's circumstances as of October 31 of a given year; provided, however, that if the amount calculated based on what has been established as of any date between September 16 and November 30 of a given year proves to be less than the amount calculated pursuant to the provisions of the main clause, the calculation of the tax prepayment calculation base is based on what has been established as of that date (or as of the day on which the amount so calculated is the smallest, if there are two or more such dates).