Supplementary Provisions, Article 5Special Provisions on Calculation of the Tax Prepayment Calculation Base Where There Are Household Members Subject to Aggregation

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 (hereinafter in this Article referred to as the "Amending Act") (the Income Tax Act before that amendment is hereinafter in this Article referred to as the "Former Act") have been applied with respect to the income tax for 1976, 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 of the principal income earner and household member subject to aggregation prescribed in Article 97, paragraph (1) of the Former Act, for 1977, 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 and the other methods of calculating the amount of income tax under the provisions of the Former Act and that Order, on the basis of the amount calculated under the provisions of Article 3, paragraphs (1) and (2) (Special Provisions on Calculation of Tax Prepayment Calculation Base for Income Tax for 1977) of the Supplementary Provisions of the Amending Act, as those provisions are read with replacements.