# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第五条 (Supplementary Provisions, Article 5)
- Law: 租税特別措置法 (Act on Special Measures Concerning Taxation), 昭和三十二年法律第二十六号
- English title "Act on Special Measures Concerning Taxation": 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)（青色申告者の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） — address `suppl-3461-22/art-5`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-3461-22/art-5
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3461-22/art-5
- Every provision below carries its address and both URLs 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.
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They are never merged and never substituted for one another.
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### 第五条（青色申告者の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） — Special Provisions on the Calculation of the Tax Prepayment Calculation Base for Income Tax for 1971 of Blue Return Filers
caption: machine translation, not official
suppl-3461-22/art-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3461-22/art-5 · https://japanlaw.org/l/332AC0000000026/suppl-3461-22/art-5
**第一項** 昭和四十五年分の所得税につき青色申告書を提出した個人で事業所得を生ずべき事業を営んでいた者の昭和四十六年分の所得税については、所得税法第百四条第一項に規定する予定納税基準額は、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）附則第五条第一項から第四項までの規定にかかわらず、同条の規定により計算した金額から、その者の昭和四十五年分の同条第一項第二号に規定する課税総所得金額等の次の表の上欄に掲げる金額の区分に応じそれぞれ同表の下欄に掲げる金額を控除した金額によるものとする。
四十万円未満の金額 五千円
四十万円以上九十五万円未満の金額 一万円
九十五万円以上百三十万円未満の金額 一万五千円
百三十万円以上百六十万円未満の金額 二万円
百六十万円以上三百五十万円未満の金額 三万円
三百五十万円以上五百五万円未満の金額 四万円
五百五万円以上千万円未満の金額 五万円
千万円以上八千万円未満の金額 六万円
八千万円以上の金額 七万五千円
suppl-3461-22/art-5/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3461-22/art-5/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3461-22/art-5/par-1
With regard to income tax for 1971 of an individual who filed a blue return for income tax for 1970 and who operated a business that generates business income, the tax prepayment calculation base prescribed in Article 104, paragraph (1) of the Income Tax Act is, notwithstanding the provisions of Article 5, paragraphs (1) through (4) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act (Act No. 18 of 1971), to be the amount obtained by deducting, from the amount calculated pursuant to the provisions of that Article, the amount set forth in the right-hand column of the following table corresponding to the category of the amount set forth in the left-hand column of that table into which that individual's taxable gross income, etc. for 1970 prescribed in paragraph (1), item (ii) of that Article falls.
Amount less than 400,000 yen 5,000 yen
Amount of 400,000 yen or more but less than 950,000 yen 10,000 yen
Amount of 950,000 yen or more but less than 1,300,000 yen 15,000 yen
Amount of 1,300,000 yen or more but less than 1,600,000 yen 20,000 yen
Amount of 1,600,000 yen or more but less than 3,500,000 yen 30,000 yen
Amount of 3,500,000 yen or more but less than 5,050,000 yen 40,000 yen
Amount of 5,050,000 yen or more but less than 10,000,000 yen 50,000 yen
Amount of 10,000,000 yen or more but less than 80,000,000 yen 60,000 yen
Amount of 80,000,000 yen or more 75,000 yen
machine translation, not official
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## Cites
- suppl-3461-22/art-5/par-1: 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 · https://japanlaw.org/l/340AC0000000033/art-104/par-1
- suppl-3461-22/art-5/par-1: 同条 → 所得税法 第百四条 (Article 104), art-104 — https://japanlaw.org/en/income-tax-act/art-104 · https://japanlaw.org/l/340AC0000000033/art-104
- suppl-3461-22/art-5/par-1: 同条第一項第二号 → 所得税法 第百四条第一項第二号 (Article 104, paragraph (1), item (ii)), art-104/par-1/item-2 — https://japanlaw.org/en/income-tax-act/art-104/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/art-104/par-1/item-2
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## Sources
- e-Gov 法令検索, Digital Agency (デジタル庁) — 租税特別措置法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/332AC0000000026/20261001_508AC0000000012), retrieved 2026-10-07
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Act on Special Measures Concerning Taxation — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3132/tb), retrieved 2026-10-07
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-279, translated 2026-10-08
- This site's parser, version 190 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07