The amount calculated as provided by Cabinet Order prescribed in Article 111, paragraph (4) (Applying for Approval for a Reduction of Tax Prepayments) of the Act is the amount obtained by deducting the amount listed in item (ii) from the amount listed in item (i).
the amount of income tax obtained by deducting the amount of credits under the provisions of Part II, Chapter III, Section 2 (Tax Credits) of the Act, in accordance with Article 92, paragraph (2) (Order of Tax Credits, etc.) of the Act, from the amount of income tax calculated by applying the provisions of Part II, Chapter III, Section 1 (Tax Rates) of the Act, deeming the amount remaining after deducting the estimated amount of the deductions prescribed in Part II, Chapter II, Section 4 (Deductions from Income) of the Act for that year from the estimated amount of gross income and amount of timber income for that year, in accordance with Article 87, paragraph (2) (Order of Deductions from Income) of the Act, to be the taxable gross income or the taxable timber income respectively;
the estimated amount of income tax to be withheld on Each Class of Income that was the basis for calculating the gross income listed in the preceding item.
前号に掲げる総所得金額の計算の基礎となつた各種所得につき源泉徴収をされる所得税の額の見積額
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