# 所得税法 / Income Tax Act — 第九条 (Supplementary Provisions, Article 9) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act/suppl-3421-20/art-9. 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: 第九条 (Supplementary Provisions, Article 9)（昭和四十二年分の予定納税基準額の計算の特例） — address `suppl-3421-20/art-9` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act/suppl-3421-20/art-9 - 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. --- ### 第九条（昭和四十二年分の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 1967 caption: machine translation, not official suppl-3421-20/art-9 · https://japanlaw.org/ja/income-tax-act/suppl-3421-20/art-9 **第一項** 居住者の昭和四十二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、次項の規定の適用がある場合を除き、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-3421-20/art-9/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-3421-20/art-9/par-1 With regard to a Resident's income tax for 1967, 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, except in the case where the provisions of the following paragraph apply, 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** その者の昭和四十一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、旧法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 suppl-3421-20/art-9/par-1/item-1 · https://japanlaw.org/ja/income-tax-act/suppl-3421-20/art-9/par-1/item-1 the amount obtained by deducting, from the amount of income tax on the person's taxable gross income for 1966 (if the Income in Each Class that formed 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 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 Former Act, and, if the provisions of 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) were applied to income tax for that year, the amount calculated as if the provisions of that Article had not been applied), the amount of income tax that was or should have been collected through withholding from Each Class of Income concerned (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（昭和四十一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により求めた率 suppl-3421-20/art-9/par-1/item-2 · https://japanlaw.org/ja/income-tax-act/suppl-3421-20/art-9/par-1/item-2 the rate obtained under Appended Table III of the Supplementary Provisions according to the taxable gross income that formed 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 1966, the adjusted income prescribed in item (i) of that paragraph, and, if the Income in Each Class that formed the basis for calculating the taxable gross income for that 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 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 to the presence or absence of a Claimable Spouse and dependents that formed the basis for calculating that taxable aggregate income and similar amount and the number of those persons. machine translation, not official **第二項** 昭和四十一年分の課税総所得金額等が二千万円以上である居住者の昭和四十二年分の所得税に係る予定納税基準額は、その者の前項第一号に掲げる金額から三万五千円を控除した金額によるものとする。 suppl-3421-20/art-9/par-2 · https://japanlaw.org/ja/income-tax-act/suppl-3421-20/art-9/par-2 The tax prepayment calculation base for income tax for 1967 of a Resident whose taxable aggregate income and similar amount for 1966 is 20 million yen or more is to be the amount obtained by deducting 35,000 yen from the amount set forth in item (i) of the preceding paragraph for that person. machine translation, not official **第三項** 昭和四十一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四十二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-3421-20/art-9/par-3 · https://japanlaw.org/ja/income-tax-act/suppl-3421-20/art-9/par-3 The calculation of the tax prepayment calculation base for 1967 in the case where the provisions of Article 97, paragraph (1) (Amount of Tax If There Are Household Members Subject to Aggregation) of the Former Act were applied to income tax for 1966 is specified by Cabinet Order. machine translation, not official **第四項** 非居住者の昭和四十二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。 suppl-3421-20/art-9/par-4 · https://japanlaw.org/ja/income-tax-act/suppl-3421-20/art-9/par-4 The tax prepayment calculation base for a Nonresident's income tax for 1967 is as calculated in accordance with the provisions of the preceding three paragraphs. machine translation, not official --- ## Cites - suppl-3421-20/art-9/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/ja/income-tax-act/art-104/par-1 - suppl-3421-20/art-9/par-1: 次項 → 所得税法 附則第九条第二項 (Supplementary Provisions, Article 9, paragraph (2)), suppl-3421-20/art-9/par-2 — https://japanlaw.org/ja/income-tax-act/suppl-3421-20/art-9/par-2 - suppl-3421-20/art-9/par-1: 第一号 → 所得税法 附則第九条第一項第一号 (Supplementary Provisions, Article 9, paragraph (1), item (i)), suppl-3421-20/art-9/par-1/item-1 — https://japanlaw.org/ja/income-tax-act/suppl-3421-20/art-9/par-1/item-1 - suppl-3421-20/art-9/par-1: 第二号 → 所得税法 附則第九条第一項第二号 (Supplementary Provisions, Article 9, paragraph (1), item (ii)), suppl-3421-20/art-9/par-1/item-2 — https://japanlaw.org/ja/income-tax-act/suppl-3421-20/art-9/par-1/item-2 - suppl-3421-20/art-9/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-3421-20/art-9/par-1/item-2: 前号 → 所得税法 附則第九条第一項第一号 (Supplementary Provisions, Article 9, paragraph (1), item (i)), suppl-3421-20/art-9/par-1/item-1 — https://japanlaw.org/ja/income-tax-act/suppl-3421-20/art-9/par-1/item-1 - suppl-3421-20/art-9/par-1/item-2: この条 → 所得税法 附則第九条 (Supplementary Provisions, Article 9), suppl-3421-20/art-9 — https://japanlaw.org/ja/income-tax-act/suppl-3421-20/art-9 - suppl-3421-20/art-9/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-3421-20/appdx-3 — https://japanlaw.org/ja/income-tax-act/suppl-3421-20/appdx-3 - suppl-3421-20/art-9/par-2: 前項第一号 → 所得税法 附則第九条第一項第一号 (Supplementary Provisions, Article 9, paragraph (1), item (i)), suppl-3421-20/art-9/par-1/item-1 — https://japanlaw.org/ja/income-tax-act/suppl-3421-20/art-9/par-1/item-1 - suppl-3421-20/art-9/par-4: 前三項 → 所得税法 附則第九条第一項 (Supplementary Provisions, Article 9, paragraph (1)), suppl-3421-20/art-9/par-1 — https://japanlaw.org/ja/income-tax-act/suppl-3421-20/art-9/par-1 - suppl-3421-20/art-9/par-4: 前三項 → 所得税法 附則第九条第二項 (Supplementary Provisions, Article 9, paragraph (2)), suppl-3421-20/art-9/par-2 — https://japanlaw.org/ja/income-tax-act/suppl-3421-20/art-9/par-2 - suppl-3421-20/art-9/par-4: 前三項 → 所得税法 附則第九条第三項 (Supplementary Provisions, Article 9, paragraph (3)), suppl-3421-20/art-9/par-3 — https://japanlaw.org/ja/income-tax-act/suppl-3421-20/art-9/par-3 ## Cited by 5 provisions cite this one. No official source publishes this direction. - 所得税法 附則第九条第一項（昭和四十二年分の予定納税基準額の計算の特例） — https://japanlaw.org/ja/income-tax-act/suppl-3421-20/art-9/par-1 - 所得税法 附則第九条第一項第二号（昭和四十二年分の予定納税基準額の計算の特例） — https://japanlaw.org/ja/income-tax-act/suppl-3421-20/art-9/par-1/item-2 - 所得税法 附則第九条第二項（昭和四十二年分の予定納税基準額の計算の特例） — https://japanlaw.org/ja/income-tax-act/suppl-3421-20/art-9/par-2 - 所得税法 附則第九条第四項（昭和四十二年分の予定納税基準額の計算の特例） — https://japanlaw.org/ja/income-tax-act/suppl-3421-20/art-9/par-4 - 所得税法 附則別表第三（昭和４２年分の所得税の予定納税基準額の算出率の表） — https://japanlaw.org/ja/income-tax-act/suppl-3421-20/appdx-3 --- ## 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-20260918T180319-050, translated 2026-09-18 - claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T205718-016, 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