# 所得税法 / Income Tax Act — 第七条 (Supplementary Provisions, Article 7) This is the Markdown twin of https://japanlaw.org/en/income-tax-act/suppl-3631-109/art-7. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - 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: 第七条 (Supplementary Provisions, Article 7)（昭和六十四年分の所得税に係る予定納税基準額の計算の特例） — address `suppl-3631-109/art-7` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act/suppl-3631-109/art-7 - 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. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. 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 site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第七条（昭和六十四年分の所得税に係る予定納税基準額の計算の特例） — Special Provisions on Calculating the Tax Prepayment Calculation Base for Income Tax for Tax Year 1989 caption: machine translation, not official suppl-3631-109/art-7 · https://japanlaw.org/en/income-tax-act/suppl-3631-109/art-7 **第一項** 居住者の昭和六十四年分の所得税については、新所得税法第百四条第一項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、第一号に掲げる金額に第二号に掲げる率を乗じて計算した金額によるものとする。 suppl-3631-109/art-7/par-1 · https://japanlaw.org/en/income-tax-act/suppl-3631-109/art-7/par-1 For a Resident's income tax for tax year 1989, the tax prepayment calculation base prescribed in Article 104, paragraph (1) of the New Income Tax Act (hereinafter referred to as the "tax prepayment calculation base" in this Article) is the amount calculated by multiplying the amount set forth in item (i) by the rate set forth in item (ii): machine translation, not official **一** その者の昭和六十三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、旧所得税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額とし、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第二条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額とする。）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 suppl-3631-109/art-7/par-1/item-1 · https://japanlaw.org/en/income-tax-act/suppl-3631-109/art-7/par-1/item-1 the amount of income tax imposed on the person's taxable gross income for tax year 1988 (or, if the Income in Each Class that was used as the basis for calculating that taxable gross income included capital gains, occasional income, miscellaneous income, or Ad Hoc Income not falling under the category of miscellaneous income, the amount calculated by deeming these not to exist, in a manner equivalent to that provided for in the provisions of the Cabinet Order based on the provisions of Article 104, paragraph (1), item (i) of the Former Income Tax Act, and, if the provisions of Article 2 of the Act on Reduction or Release, Deferment of Collection and Other Measures Related to Tax Imposed on Disaster Victims were applied to income tax for that tax year, the amount calculated as if the provisions of that Article had not been applied), less the amount of income tax that was or should have been subject to withholding with respect to that Each Class of Income (excluding that relating to occasional income, miscellaneous income, and Ad Hoc Income not falling under the category of miscellaneous income); machine translation, not official **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（昭和六十三年分の所得税について旧所得税法第九十条第一項の規定の適用があつた場合には、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、旧所得税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。以下この号において「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旧所得税法第五十七条第三項に規定する事業専従者、控除対象配偶者及び扶養親族の有無並びにこれらの者の数に応じ附則別表により求めた率 suppl-3631-109/art-7/par-1/item-2 · https://japanlaw.org/en/income-tax-act/suppl-3631-109/art-7/par-1/item-2 the rate found using the Appended Table of the Supplementary Provisions according to the taxable gross income that was used as the basis for calculating the amount set forth in the preceding item (or, if the provisions of Article 90, paragraph (1) of the Former Income Tax Act were applied to income tax for tax year 1988, the adjusted income prescribed in item (i) of that paragraph, and, if the Income in Each Class that was used as the basis for calculating the taxable gross income for that tax year included capital gains, occasional income, miscellaneous income, or Ad Hoc Income not falling under the category of miscellaneous income, the amount calculated by deeming these not to exist, in a manner equivalent to that provided for in the provisions of the Cabinet Order based on the provisions of Article 104, paragraph (1), item (i) of the Former Income Tax Act; hereinafter referred to as the "taxable aggregate income and similar amount" in this item) and according to whether there were relatives working exclusively in the business as prescribed in Article 57, paragraph (3) of the Former Income Tax Act, Claimable Spouses, and dependents that were used as the basis for calculating that taxable aggregate income and similar amount, and the number of those persons. machine translation, not official **第二項** 昭和六十三年分の所得税につき旧所得税法第九十七条第一項の規定の適用があつた場合における昭和六十四年分の予定納税基準額の計算については、政令で定める。 suppl-3631-109/art-7/par-2 · https://japanlaw.org/en/income-tax-act/suppl-3631-109/art-7/par-2 The calculation of the tax prepayment calculation base for tax year 1989 in a case where the provisions of Article 97, paragraph (1) of the Former Income Tax Act were applied to income tax for tax year 1988 is specified by Cabinet Order. machine translation, not official **第三項** 非居住者の昭和六十四年分の所得税に係る予定納税基準額は、前二項の規定に準じて計算したところによる。 suppl-3631-109/art-7/par-3 · https://japanlaw.org/en/income-tax-act/suppl-3631-109/art-7/par-3 The tax prepayment calculation base for a Nonresident's income tax for tax year 1989 is the amount calculated in a manner equivalent to that provided for in the preceding two paragraphs. machine translation, not official --- ## Cites - suppl-3631-109/art-7/par-1: 新所得税法第百四条第一項 → 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-3631-109/art-7/par-1: この条 → 所得税法 附則第七条 (Supplementary Provisions, Article 7), suppl-3631-109/art-7 — https://japanlaw.org/en/income-tax-act/suppl-3631-109/art-7 - suppl-3631-109/art-7/par-1: 第一号 → 所得税法 附則第七条第一項第一号 (Supplementary Provisions, Article 7, paragraph (1), item (i)), suppl-3631-109/art-7/par-1/item-1 — https://japanlaw.org/en/income-tax-act/suppl-3631-109/art-7/par-1/item-1 - suppl-3631-109/art-7/par-1: 第二号 → 所得税法 附則第七条第一項第二号 (Supplementary Provisions, Article 7, paragraph (1), item (ii)), suppl-3631-109/art-7/par-1/item-2 — https://japanlaw.org/en/income-tax-act/suppl-3631-109/art-7/par-1/item-2 - suppl-3631-109/art-7/par-1/item-2: 前号 → 所得税法 附則第七条第一項第一号 (Supplementary Provisions, Article 7, paragraph (1), item (i)), suppl-3631-109/art-7/par-1/item-1 — https://japanlaw.org/en/income-tax-act/suppl-3631-109/art-7/par-1/item-1 - suppl-3631-109/art-7/par-1/item-2: この号 → 所得税法 附則第七条第一項第二号 (Supplementary Provisions, Article 7, paragraph (1), item (ii)), suppl-3631-109/art-7/par-1/item-2 — https://japanlaw.org/en/income-tax-act/suppl-3631-109/art-7/par-1/item-2 - suppl-3631-109/art-7/par-3: 前二項 → 所得税法 附則第七条第一項 (Supplementary Provisions, Article 7, paragraph (1)), suppl-3631-109/art-7/par-1 — https://japanlaw.org/en/income-tax-act/suppl-3631-109/art-7/par-1 - suppl-3631-109/art-7/par-3: 前二項 → 所得税法 附則第七条第二項 (Supplementary Provisions, Article 7, paragraph (2)), suppl-3631-109/art-7/par-2 — https://japanlaw.org/en/income-tax-act/suppl-3631-109/art-7/par-2 ## Cited by 5 provisions cite this one. No official source publishes this direction. - 所得税法 附則第一条第一項第一号イ（施行期日） — https://japanlaw.org/en/income-tax-act/suppl-3631-109/art-1/par-1/item-1/sub-1 - 所得税法 附則第七条第一項（昭和六十四年分の所得税に係る予定納税基準額の計算の特例） — https://japanlaw.org/en/income-tax-act/suppl-3631-109/art-7/par-1 - 所得税法 附則第七条第一項第二号（昭和六十四年分の所得税に係る予定納税基準額の計算の特例） — https://japanlaw.org/en/income-tax-act/suppl-3631-109/art-7/par-1/item-2 - 所得税法 附則第七条第三項（昭和六十四年分の所得税に係る予定納税基準額の計算の特例） — https://japanlaw.org/en/income-tax-act/suppl-3631-109/art-7/par-3 - 所得税法 附則別表第一（昭和６４年分の所得税に係る予定納税基準額の算出率の表） — https://japanlaw.org/en/income-tax-act/suppl-3631-109/appdx-1 --- ## 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-20260918T180319-076, translated 2026-09-18 - claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T205718-020, translated 2026-09-18 - claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T205718-021, translated 2026-09-18 - This site's parser, version 224 — 所得税法 — structure, counts, cross-references and defined terms, computed 2026-10-05