# 所得税法 / Income Tax Act — 第五条 (Supplementary Provisions, Article 5)

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- Law: 所得税法 (Income Tax Act), 昭和四十年法律第三十三号
- English title "Income Tax Act": Ministry of Justice translation
- Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say.
- Provision: 第五条 (Supplementary Provisions, Article 5)（昭和四十一年分の予定納税基準額の計算の特例） — address `suppl-3411-31/art-5`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act/suppl-3411-31/art-5
- e-Gov law ID: 340AC0000000033 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page.
- Every provision below carries its address and its URL on the line under it.
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Only the Japanese as published by the government has legal effect; the text
below is a copy of it. Every English rendering below is a translation and
says which kind: the Ministry of Justice's translation, or this
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They are never merged and never substituted for one another.

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### 第五条（昭和四十一年分の予定納税基準額の計算の特例） — Special Provisions on Calculation of the Tax Prepayment Calculation Base for 1966
<sup>caption: machine translation, not official</sup>
<sup>suppl-3411-31/art-5 · https://japanlaw.org/en/income-tax-act/suppl-3411-31/art-5</sup>

**第一項**  居住者の昭和四十一年分の所得税については、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（以下「予定納税基準額」という。）は、第一号に掲げる金額から第二号に掲げる金額を控除した金額によるものとする。
<sup>suppl-3411-31/art-5/par-1 · https://japanlaw.org/en/income-tax-act/suppl-3411-31/art-5/par-1</sup>
With regard to a Resident's income tax for 1966, the tax prepayment calculation base prescribed in Article 104, paragraph (1) (Making Tax Prepayments) of the New Act (hereinafter referred to as the "tax prepayment calculation base") is to be the amount obtained by deducting the amount set forth in item (ii) from the amount set forth in item (i):
<sup>machine translation, not official</sup>

  **一**  その者の昭和四十年分の課税総所得金額に係る所得税の額（当該課税総所得金額の計算の基礎となつた各種所得の金額のうちに譲渡所得の金額、一時所得の金額、雑所得の金額又は雑所得に該当しない臨時所得の金額があつた場合には、改正前の所得税法（以下「旧法」という。）第百四条第一項第一号（予定納税額の納付）の規定に基づく政令の規定に準じてこれらの金額がなかつたものとみなして計算したところにより、同年分の所得税について災害被害者に対する租税の減免、徴収猶予等に関する法律（昭和二十二年法律第百七十五号）第二条（所得税の軽減又は免除）の規定の適用があつた場合には、同条の規定の適用がなかつたものとして計算したところによる。）から、当該各種所得につき源泉徴収をされた又はされるべき所得税の額（一時所得の金額、雑所得の金額及び雑所得に該当しない臨時所得の金額に係るものを除く。）を控除した金額
  <sup>suppl-3411-31/art-5/par-1/item-1 · https://japanlaw.org/en/income-tax-act/suppl-3411-31/art-5/par-1/item-1</sup>
  the amount of income tax on the person's taxable gross income for 1965 (if the Income in Each Class that served as the basis for calculating that taxable gross income included any amount of capital gains, occasional income, miscellaneous income, or Ad Hoc Income not falling under miscellaneous income, that amount of income tax is calculated by deeming those amounts not to have existed, in accordance with the provisions of the Cabinet Order based on Article 104, paragraph (1), item (i) (Making Tax Prepayments) of the Income Tax Act before the amendment (hereinafter referred to as "the Former Act"), and, if Article 2 (Reduction of or Exemption from Income Tax) of the Act on Reduction or Release, Deferment of Collection and Other Measures Related to Tax Imposed on Disaster Victims (Act No. 175 of 1947) was applied to income tax for that year, it is calculated as if that Article had not been applied), less the amount of income tax collected or to be collected through withholding from Each Class of Income concerned (excluding income tax on occasional income, miscellaneous income, and Ad Hoc Income not falling under miscellaneous income);
  <sup>machine translation, not official</sup>

  **二**  前号に掲げる金額の計算の基礎となつた課税総所得金額（昭和四十年分の所得税について旧法第八十四条第一項（変動所得及び臨時所得の平均課税）の選択がされている場合には、同項第一号に規定する調整所得金額とし、同年分の課税総所得金額の計算の基礎となつた各種所得の金額のうちに譲渡所得の金額、一時所得の金額、雑所得の金額又は雑所得に該当しない臨時所得の金額があつた場合には、旧法第百四条第一項第一号の規定に基づく政令の規定に準じてこれらの金額がなかつたものとみなして計算した金額とする。以下この条において「課税総所得金額等」という。）と当該課税総所得金額等の計算の基礎となつた控除対象配偶者及び旧法第七十八条第一項第二号（扶養控除）の規定の適用を受けた扶養親族の有無並びにこれらの者の数に応じ、附則別表第三の甲欄に掲げる控除金額
  <sup>suppl-3411-31/art-5/par-1/item-2 · https://japanlaw.org/en/income-tax-act/suppl-3411-31/art-5/par-1/item-2</sup>
  the deduction amount set forth in column A of Appended Table III of the Supplementary Provisions according to the taxable gross income that served as the basis for calculating the amount set forth in the preceding item (if an election under Article 84, paragraph (1) (Averaging Taxation on Fluctuating Income and Ad Hoc Income) of the Former Act has been made for income tax for 1965, the adjusted income prescribed in item (i) of that paragraph, and, if the Income in Each Class that served as the basis for calculating the taxable gross income for that year included any amount of capital gains, occasional income, miscellaneous income, or Ad Hoc Income not falling under miscellaneous income, the amount calculated by deeming those amounts not to have existed, in accordance with the provisions of the Cabinet Order based on Article 104, paragraph (1), item (i) of the Former Act; hereinafter referred to as the "taxable aggregate income and similar amount" in this Article) and according to whether there were a Claimable Spouse and dependents to whom Article 78, paragraph (1), item (ii) (Deduction for Dependents) of the Former Act was applied who served as the basis for calculating that taxable aggregate income and similar amount and, if so, their number.
  <sup>machine translation, not official</sup>

**第二項**  昭和四十年分の総所得金額の計算について旧法第五十七条第一項又は第二項（事業に専従する親族がある場合の必要経費の特例等）の規定の適用を受けた居住者の前項に定める昭和四十一年分の予定納税基準額は、同項の規定により計算した金額から、次の各号に掲げる者の区分に応じ当該各号に掲げる金額を控除した金額によるものとする。
<sup>suppl-3411-31/art-5/par-2 · https://japanlaw.org/en/income-tax-act/suppl-3411-31/art-5/par-2</sup>
The tax prepayment calculation base for 1966 as determined under the preceding paragraph for a Resident to whom Article 57, paragraph (1) or (2) (Special Provisions on Necessary Expenses Where There Are Relatives Working Only in the Business and Related Matters) of the Former Act was applied in calculating gross income for 1965 is to be the amount obtained by deducting, from the amount calculated pursuant to that paragraph, the amount set forth in each of the following items according to the category of person set forth in that item:
<sup>machine translation, not official</sup>

  **一**  旧法第五十七条第一項の規定の適用を受けた者　その者の昭和四十年分の所得税に係る課税総所得金額等及びその者の同年分の所得税に係る同項に規定する青色事業専従者であつた者の同年十二月三十一日における年齢の別に応じ、附則別表第三の乙欄に掲げる一人当たり控除金額にそれぞれ該当する青色事業専従者の数を乗じて計算した金額の合計額
  <sup>suppl-3411-31/art-5/par-2/item-1 · https://japanlaw.org/en/income-tax-act/suppl-3411-31/art-5/par-2/item-1</sup>
  a person to whom Article 57, paragraph (1) of the Former Act was applied: the total of the amounts calculated by multiplying the per-person deduction amount set forth in column B of Appended Table III of the Supplementary Provisions, according to the taxable aggregate income and similar amount for that person's income tax for 1965 and to the age as of December 31 of that year of each person who was a relative employed only by a blue-return filer as prescribed in that paragraph for that person's income tax for that year, by the number of relatives employed only by a blue-return filer falling under each such category;
  <sup>machine translation, not official</sup>

  **二**  旧法第五十七条第二項の規定の適用を受けた者　その者の昭和四十年分の所得税に係る課税総所得金額等に応じ、附則別表第三の丙欄に掲げる一人当たり控除金額にその者の同年分の所得税に係る同項に規定する事業専従者の数を乗じて計算した金額
  <sup>suppl-3411-31/art-5/par-2/item-2 · https://japanlaw.org/en/income-tax-act/suppl-3411-31/art-5/par-2/item-2</sup>
  a person to whom Article 57, paragraph (2) of the Former Act was applied: the amount calculated by multiplying the per-person deduction amount set forth in column C of Appended Table III of the Supplementary Provisions, according to the taxable aggregate income and similar amount for that person's income tax for 1965, by the number of relatives employed only by the Resident as prescribed in that paragraph for that person's income tax for that year.
  <sup>machine translation, not official</sup>

**第三項**  昭和四十年分の所得税につき旧法第九十七条第一項（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昭和四十一年分の予定納税基準額の計算については、政令で定める。
<sup>suppl-3411-31/art-5/par-3 · https://japanlaw.org/en/income-tax-act/suppl-3411-31/art-5/par-3</sup>
The calculation of the tax prepayment calculation base for 1966 where Article 97, paragraph (1) (Tax Amount Where There Are Household Members Subject to Aggregation) of the Former Act was applied to income tax for 1965 is specified by Cabinet Order.
<sup>machine translation, not official</sup>

**第四項**  非居住者の昭和四十一年分の所得税に係る予定納税基準額は、前三項の規定に準じて計算したところによるものとする。
<sup>suppl-3411-31/art-5/par-4 · https://japanlaw.org/en/income-tax-act/suppl-3411-31/art-5/par-4</sup>
The tax prepayment calculation base for a Nonresident's income tax for 1966 is to be calculated in accordance with the provisions of the preceding three paragraphs.
<sup>machine translation, not official</sup>

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## Cites
- suppl-3411-31/art-5/par-1: 新法第百四条第一項 → 所得税法 第百四条第一項 (Article 104, paragraph (1)), art-104/par-1 — https://japanlaw.org/en/income-tax-act/art-104/par-1
- suppl-3411-31/art-5/par-1: 第一号 → 所得税法 附則第五条第一項第一号 (Supplementary Provisions, Article 5, paragraph (1), item (i)), suppl-3411-31/art-5/par-1/item-1 — https://japanlaw.org/en/income-tax-act/suppl-3411-31/art-5/par-1/item-1
- suppl-3411-31/art-5/par-1: 第二号 → 所得税法 附則第五条第一項第二号 (Supplementary Provisions, Article 5, paragraph (1), item (ii)), suppl-3411-31/art-5/par-1/item-2 — https://japanlaw.org/en/income-tax-act/suppl-3411-31/art-5/par-1/item-2
- suppl-3411-31/art-5/par-1/item-1: 災害被害者に対する租税の減免、徴収猶予等に関する法律（昭和二十二年法律第百七十五号）第二条 → e-Gov law 322AC0000000175, 第二条 (Article 2), art-2 — not held in this collection
- suppl-3411-31/art-5/par-1/item-2: 前号 → 所得税法 附則第五条第一項第一号 (Supplementary Provisions, Article 5, paragraph (1), item (i)), suppl-3411-31/art-5/par-1/item-1 — https://japanlaw.org/en/income-tax-act/suppl-3411-31/art-5/par-1/item-1
- suppl-3411-31/art-5/par-1/item-2: この条 → 所得税法 附則第五条 (Supplementary Provisions, Article 5), suppl-3411-31/art-5 — https://japanlaw.org/en/income-tax-act/suppl-3411-31/art-5
- suppl-3411-31/art-5/par-1/item-2: 附則別表第三 → 所得税法 附則別表第三 (Supplementary Provisions, Appended Table 3), suppl-3411-31/appdx-3 — https://japanlaw.org/en/income-tax-act/suppl-3411-31/appdx-3
- suppl-3411-31/art-5/par-2: 前項 → 所得税法 附則第五条第一項 (Supplementary Provisions, Article 5, paragraph (1)), suppl-3411-31/art-5/par-1 — https://japanlaw.org/en/income-tax-act/suppl-3411-31/art-5/par-1
- suppl-3411-31/art-5/par-2/item-1: 附則別表第三 → 所得税法 附則別表第三 (Supplementary Provisions, Appended Table 3), suppl-3411-31/appdx-3 — https://japanlaw.org/en/income-tax-act/suppl-3411-31/appdx-3
- suppl-3411-31/art-5/par-2/item-2: 附則別表第三 → 所得税法 附則別表第三 (Supplementary Provisions, Appended Table 3), suppl-3411-31/appdx-3 — https://japanlaw.org/en/income-tax-act/suppl-3411-31/appdx-3
- suppl-3411-31/art-5/par-4: 前三項 → 所得税法 附則第五条第一項 (Supplementary Provisions, Article 5, paragraph (1)), suppl-3411-31/art-5/par-1 — https://japanlaw.org/en/income-tax-act/suppl-3411-31/art-5/par-1
- suppl-3411-31/art-5/par-4: 前三項 → 所得税法 附則第五条第二項 (Supplementary Provisions, Article 5, paragraph (2)), suppl-3411-31/art-5/par-2 — https://japanlaw.org/en/income-tax-act/suppl-3411-31/art-5/par-2
- suppl-3411-31/art-5/par-4: 前三項 → 所得税法 附則第五条第三項 (Supplementary Provisions, Article 5, paragraph (3)), suppl-3411-31/art-5/par-3 — https://japanlaw.org/en/income-tax-act/suppl-3411-31/art-5/par-3

## Cited by

5 provisions cite this one. No official source publishes this direction.

- 所得税法 附則第五条第一項（昭和四十一年分の予定納税基準額の計算の特例） — https://japanlaw.org/en/income-tax-act/suppl-3411-31/art-5/par-1
- 所得税法 附則第五条第一項第二号（昭和四十一年分の予定納税基準額の計算の特例） — https://japanlaw.org/en/income-tax-act/suppl-3411-31/art-5/par-1/item-2
- 所得税法 附則第五条第二項（昭和四十一年分の予定納税基準額の計算の特例） — https://japanlaw.org/en/income-tax-act/suppl-3411-31/art-5/par-2
- 所得税法 附則第五条第四項（昭和四十一年分の予定納税基準額の計算の特例） — https://japanlaw.org/en/income-tax-act/suppl-3411-31/art-5/par-4
- 所得税法 附則別表第三（昭和４１年分の所得税の予定納税基準額算出のための控除額表） — https://japanlaw.org/en/income-tax-act/suppl-3411-31/appdx-3

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## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340AC0000000033/20261001_507AC0000000070), retrieved 2026-10-05
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3120/tb), retrieved 2026-09-18
- claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T180319-048, translated 2026-09-18
- claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T205718-016, translated 2026-09-18
- claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T210813-001, translated 2026-09-18
- This site's parser, version 225 — 所得税法 — structure, counts, cross-references and defined terms, computed 2026-10-05