Supplementary Provisions, Article 3Special Provisions on the Amount of Salary Income and Income Deductions, etc. for 1973
第三条（昭和四十八年分の給与所得の金額及び所得控除等に係る特例）
The amount of salary income for 1973 is to be an amount equivalent to the amount of salary or other wage after the salary income deduction obtained under Appended Table 1 of the Supplementary Provisions according to the amount of revenue from salary or other wage as prescribed in Article 28, paragraph (1) (Salary Income) of the new Act (hereinafter referred to as "salary or other wage") during that year, taking that amount of revenue as the amount of salary or other wage in that table.
昭和四十八年分の給与所得の金額は、同年中の新法第二十八条第一項（給与所得）に規定する給与等（以下「給与等」という。）の収入金額を附則別表第一の給与等の金額として、同表により当該金額に応じて求めた同表の給与所得控除後の給与等の金額に相当する金額によるものとする。
With regard to income tax for 1973, the terms set forth in the middle column of the following table in the provisions of the new Act set forth in the left-hand column of that table are deemed to be replaced with the terms set forth in the right-hand column of that table, respectively.
| Article 57, paragraph (3), item (i) (Special Provisions on Necessary Expenses If Relatives Work Exclusively for a Resident) | 200,000 yen | 192,500 yen |
| Article 79, paragraphs (1) and (2) (Disability Deduction) | 130,000 yen | 127,500 yen |
| 190,000 yen | 182,500 yen | |
| Article 80, paragraph (1) (Elderly Person Deduction), Article 81, paragraph (1) (Widow Deduction) and Article 82, paragraph (1) (Working Student Deduction) | 130,000 yen | 127,500 yen |
| Article 83, paragraph (1) (Spousal Deduction) | 210,000 yen | 207,500 yen |
| Article 84, paragraph (1) (Deduction for Dependents) | 160,000 yen | 155,000 yen |
| Article 84, paragraph (2) | 190,000 yen | 182,500 yen |
| Article 84, paragraph (3) | 180,000 yen | 172,500 yen |
| Article 86, paragraph (1) (Basic Personal Exemption) | 210,000 yen | 207,500 yen |
| Article 190, item (ii) (Year-End Adjustment) | the attached table to Appended Table VII | Appended Table I of the Supplementary Provisions of the Act Partially Amending the Income Tax Act (Act No. 8 of 1973; hereinafter referred to as "the amending Act") |
| The table in Appended Table VII | 4,088,000 | 4,128,000 |
| 798,400 | 810,400 | |
| Appended Table VII, Remarks (i) | the attached table to this table | Appended Table I of the Supplementary Provisions of the amending Act |
| Appended Table VII, Remarks (ii) | 130,000 yen | 127,500 yen |
| 190,000 yen | 182,500 yen |
昭和四十八年分の所得税については、次の表の上欄に掲げる新法の規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句に読み替えるものとする。
| 第五十七条第三項第一号（事業に専従する親族がある場合の必要経費の特例等） | 二十万円 | 十九万二千五百円 |
| 第七十九条第一項及び第二項（障害者控除） | 十三万円 | 十二万七千五百円 |
| 十九万円 | 十八万二千五百円 | |
| 第八十条第一項（老年者控除）、第八十一条第一項（寡婦控除）及び第八十二条第一項（勤労学生控除） | 十三万円 | 十二万七千五百円 |
| 第八十三条第一項（配偶者控除） | 二十一万円 | 二十万七千五百円 |
| 第八十四条第一項（扶養控除） | 十六万円 | 十五万五千円 |
| 第八十四条第二項 | 十九万円 | 十八万二千五百円 |
| 第八十四条第三項 | 十八万円 | 十七万二千五百円 |
| 第八十六条第一項（基礎控除） | 二十一万円 | 二十万七千五百円 |
| 第百九十条第二号（年末調整） | 別表第七の附表 | 所得税法の一部を改正する法律（昭和四十八年法律第八号。以下「改正法」という。）附則別表第一 |
| 別表第七の表 | ４，０８８，０００ | ４，１２８，０００ |
| ７９８，４００ | ８１０，４００ | |
| 別表第七の備考（一） | この表の附表 | 改正法附則別表第一 |
| 別表第七の備考（二） | １３０，０００円 | １２７，５００円 |
| １９０，０００円 | １８２，５００円 |