# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第十三条 (Supplementary Provisions, Article 13) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3402-96/art-13. 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: 所得税法施行令 (Order for Enforcement of the Income Tax Act), 昭和四十年政令第九十六号 - English title "Order for Enforcement of the Income Tax Act": Ministry of Justice translation - Kind: CabinetOrder — 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: 第十三条 (Supplementary Provisions, Article 13)（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） — address `suppl-3402-96/art-13` - Text in force since: 2026-05-22 - URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3402-96/art-13 - e-Gov law ID: 340CO0000000096 — 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. --- ### 第十三条（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） — Special Provisions on Calculation of the Tax Prepayment Calculation Base Where There Are Household Members Subject to Aggregation caption: machine translation, not official suppl-3402-96/art-13 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3402-96/art-13 **第一項** 昭和三十九年分の所得税につき旧法第十一条の三（世帯員が資産所得を有する場合の所得の計算等）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世帯員の昭和四十年分の法第百四条第一項（予定納税額の納付）に規定する予定納税基準額（以下この条において「予定納税基準額」という。）は、旧法第十一条の三、旧令第十八条の二（資産所得の合算課税の場合の税額の計算）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、法附則第十四条第一項から第三項まで（昭和四十年分の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。 suppl-3402-96/art-13/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3402-96/art-13/par-1 Where the provisions of Article 11-3 (Calculation of Income, etc. Where a Household Member Has Asset Income) of the Former Act were applied to income tax for 1964, the tax prepayment calculation base for 1965 of the principal income earner and household member prescribed in paragraph (1) of that Article, as prescribed in Article 104, paragraph (1) (Making Tax Prepayments) of the Act (hereinafter in this Article referred to as the "tax prepayment calculation base"), is to be calculated, in accordance with Article 11-3 of the Former Act, Article 18-2 (Calculation of Tax Amount in the Case of Aggregate Taxation of Asset Income) of the Former Order and 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 pursuant to the provisions of Article 14, paragraphs (1) through (3) of the Supplementary Provisions (Special Provisions on Calculation of the tax prepayment calculation base for 1965) of the Act, read with the terms replaced. machine translation, not official --- ## Cites - suppl-3402-96/art-13/par-1: 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/ja/income-tax-act/art-104/par-1 (e-Gov law ID 340AC0000000033) - suppl-3402-96/art-13/par-1: この条 → 所得税法施行令 附則第十三条 (Supplementary Provisions, Article 13), suppl-3402-96/art-13 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3402-96/art-13 - suppl-3402-96/art-13/par-1: 法附則第十四条第一項から第三項まで → 所得税法 附則第十四条第一項 (Supplementary Provisions, Article 14, paragraph (1)), suppl-3401-33/art-14/par-1 — https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-14/par-1 (e-Gov law ID 340AC0000000033) - suppl-3402-96/art-13/par-1: 法附則第十四条第一項から第三項まで → 所得税法 附則第十四条第二項 (Supplementary Provisions, Article 14, paragraph (2)), suppl-3401-33/art-14/par-2 — https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-14/par-2 (e-Gov law ID 340AC0000000033) - suppl-3402-96/art-13/par-1: 法附則第十四条第一項から第三項まで → 所得税法 附則第十四条第三項 (Supplementary Provisions, Article 14, paragraph (3)), suppl-3401-33/art-14/par-3 — https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-14/par-3 (e-Gov law ID 340AC0000000033) ## Cited by 1 provision cites this one. No official source publishes this direction. - 所得税法施行令 附則第十三条第一項（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） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3402-96/art-13/par-1 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法施行令 — the text in force from 2026-05-22 (https://laws.e-gov.go.jp/law/340CO0000000096/20260522_508CO0000000093), retrieved 2026-11-06 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Order for Enforcement of the Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3121/tb), retrieved 2026-11-06 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-093, translated 2026-11-07 - This site's parser, version 229 — 所得税法施行令 — structure, counts, cross-references and defined terms, computed 2026-11-06