Supplementary Provisions, Article 8Special Provisions on Calculation of the Tax Prepayment Calculation Base Where There Are Household Members Subject to Aggregation
第八条（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 Article 97, paragraph (1) (Tax Amount Where There Is a Household Member Subject to Aggregation) of the Income Tax Act prior to amendment by the Amending Act (hereinafter referred to as the "Former Act") were applied to income tax for 1966, the tax prepayment calculation base for 1967 of the principal income earner and household member subject to aggregation prescribed in that paragraph, as prescribed in Article 104, paragraph (1) (Making Tax Prepayments) of the New Act, is to be calculated, in accordance with Article 98 (Calculation of Tax Amount Where There Is a Household Member Subject to Aggregation) of the Former Act, Article 231 (Calculation of the Amount of Income Tax Where There Is an Amount of Dividend Tax Credit That Cannot Be Fully Deducted in the Calculation of the Amount of Aggregated Income Tax) 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 9, paragraphs (1) and (2) of the Supplementary Provisions (Special Provisions on Calculation of the tax prepayment calculation base for 1967) of the Amending Act, read with the terms replaced.
昭和四十一年分の所得税につき改正法による改正前の所得税法（以下「旧法」という。）第九十七条第一項（合算対象世帯員がある場合の税額）の規定の適用があつた場合における同項に規定する主たる所得者及び合算対象世帯員の昭和四十二年分の新法第百四条第一項（予定納税額の納付）に規定する予定納税基準額は、旧法第九十八条（合算対象世帯員がある場合の税額の計算）、旧令第二百三十一条（合算所得税額の計算上控除しきれない配当控除の額がある場合の所得税の額の計算）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、改正法附則第九条第一項及び第二項（昭和四十二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。
Former Ordermachine translation
「旧令」
This Cabinet Order as it stood before Cabinet Order No. 105 of 1967 amended it.
Short name set inSupplementary Provisions, Article 6, paragraph (1)
Amending Actmachine translation
「改正法」
In the supplementary provisions (附則) of Cabinet Order No. 105 of 1967, short name for the 1967 Act partially amending the Income Tax Act (Act No. 20 of 1967).
Short name set inSupplementary Provisions, Article 7, paragraph (1)
the New Actmachine translation
「新法」
In the supplementary provisions (附則) of Cabinet Order No. 105 of 1967, the Income Tax Act as amended by the 1967 Act partially amending the Income Tax Act (Act No. 20 of 1967).
Short name set inSupplementary Provisions, Article 7, paragraph (1)
the Former Actmachine translation
「旧法」
In the supplementary provisions (附則) of Cabinet Order No. 105 of 1967, the Income Tax Act as it stood before the Act those supplementary provisions call the amending Act (改正法) amended it.
Short name set inSupplementary Provisions, Article 8, paragraph (1)