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Supplementary Provisions, Article 13Special Provisions on Calculation of the Tax Prepayment Calculation Base Where There Are Household Members Subject to Aggregation

第十三条(合算対象世帯員がある場合の予定納税基準額の計算の特例)

Where the provisions of (Calculation of Income, etc. Where a Household Member Has Asset Income) of the Former Act were applied to income tax for 1964, the tax prepayment calculation base for 1965 of the principal income earner and household member prescribed in , as prescribed in Article 104, paragraph (1) (Making Tax Prepayments) of the Act (hereinafter in this Article referred to as the "tax prepayment calculation base"), is to be calculated, in accordance with of the Former Act, (Calculation of Tax Amount in the Case of Aggregate Taxation of Asset Income) of the Former Order and other methods of calculating the amount of income tax under the provisions of the Former Act and the Former Order, on the basis of the amount calculated pursuant to the provisions of Article 14, paragraphs (1) through (3) of the Supplementary Provisions (Special Provisions on Calculation of the tax prepayment calculation base for 1965) of the Act, read with the terms replaced.

昭和三十九年分の所得税につき(世帯員が資産所得を有する場合の所得の計算等)の規定の適用があつた場合におけるに規定する主たる所得者及び世帯員の昭和四十年分の法第百四条第一項(予定納税額の納付)に規定する予定納税基準額(以下この条において「予定納税基準額」という。)は、、(資産所得の合算課税の場合の税額の計算)その他旧法及び旧令の規定による所得税の額の計算の方法に従い、法附則第十四条第一項から第三項まで(昭和四十年分の予定納税基準額の計算の特例)の規定を読み替え、これらの規定により計算した金額をもととして計算する。

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