Supplementary Provisions, Article 7Special Provisions on Calculation of the Tax Prepayment Calculation Base Where There Are Household Members Subject to Aggregation
第七条（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 Are Household Members Subject to Aggregation) of the Income Tax Act before amendment by the Act Partially Amending the Income Tax Act (Act No. 18 of 1971; hereinafter referred to as the "Amending Act") (hereinafter referred to as the "Former Act") have been applied with respect to the income tax for 1970, the tax prepayment calculation base prescribed in Article 104, paragraph (1) (Making Tax Prepayments) of the Income Tax Act after amendment by the Amending Act (hereinafter referred to as the "New Act") of the principal income earner and household member subject to aggregation prescribed in Article 97, paragraph (1) of the Former Act, for 1971 (hereinafter in this Article referred to as the "tax prepayment calculation base"), is to be calculated, in accordance with Article 98 (Calculation of Tax Amount Where There Are Household Members 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 Calculating the Amount of Aggregated Income Tax) of the Order for Enforcement of the Income Tax Act before amendment (hereinafter referred to as the "Former Order") and the 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 under the provisions of Article 5, paragraphs (1) and (2) (Special Provisions on Calculation of Tax Prepayment Calculation Base for Income Tax for 1971) of the Supplementary Provisions of the Amending Act, as those provisions are read with replacements.
昭和四十五年分の所得税につき所得税法の一部を改正する法律（昭和四十六年法律第十八号。以下「改正法」という。）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条第一項に規定する主たる所得者及び合算対象世帯員の昭和四十六年分の改正法による改正後の所得税法（以下「新法」という。）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、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）、改正前の所得税法施行令（以下「旧令」という。）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、改正法附則第五条第一項及び第二項（昭和四十六年分の所得税に係る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。
tax prepayment calculation basemachine translation
「予定納税基準額」
The 1971 tax prepayment calculation base, under Article 104, paragraph (1) of the Income Tax Act as Act No. 18 of 1971 left it, of a principal income earner (主たる所得者) and the household members whose income was added to theirs (合算対象世帯員) for 1970 income tax under Article 97, paragraph (1) of the Income Tax Act as it stood before Act No. 18 of 1971, which this article computes by the former method of calculating tax.
Short name set inSupplementary Provisions, Article 7, paragraph (1)· applies only in this article
Amending Actmachine translation
「改正法」
In the supplementary provisions (附則) of Cabinet Order No. 70 of 1971, short name for the 1971 Act partially amending the Income Tax Act (Act No. 18 of 1971).
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. 70 of 1971, the Income Tax Act as amended by the 1971 Act partially amending the Income Tax Act (Act No. 18 of 1971).
Short name set inSupplementary Provisions, Article 7, paragraph (1)
Former Ordermachine translation
「旧令」
This Cabinet Order as it stood before Cabinet Order No. 70 of 1971 amended it.
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. 70 of 1971, the Income Tax Act as it stood before the 1971 Act partially amending the Income Tax Act (Act No. 18 of 1971) amended it.
Short name set inSupplementary Provisions, Article 7, paragraph (1)