Appended Table 4別表第四
- ChangedAppended Table 4
Rate to be applied to the amount of the bonus Column A Column B Number of dependents and similar persons 0 persons 1 person 2 persons 3 persons 4 persons 5 persons 6 persons 7 or more persons Amount of salary or other wage for the previous month after deduction of social insurance premiums and similar Amount of salary or other wage for the previous month after deduction of social insurance premiums and similar At least Less than At least Less than At least Less than At least Less than At least Less than At least Less than At least Less than At least Less than At least Less than % thousand yen thousand yen thousand yen thousand yen thousand yen thousand yen thousand yen thousand yen thousand yen thousand yen thousand yen thousand yen thousand yen thousand yen thousand yen thousand yen thousand yen thousand yen 0 Less than 8287 thousand yenLess than 107112 thousand yenLess than 143147 thousand yenLess than 181185 thousand yenLess than 218222 thousand yenLess than 251255 thousand yenLess than 284287 thousand yenLess than 317320 thousand yen2 828794100107112250253143147276279181185300 218222300 2512553043082842873433473173203833874 94100260263250253289292276279321325300 354357300 3873903043084124153433474384403833874634666 2602633093132892923463493213253773803543574054083873904314344124154574604384404834864634665085108 30931334234634634937337637738040040240540842442743143445245545746047948248348650550850851052953210 342346372375373376401404400402426429424427452454452455477480479482503505505508527530529532552555Less than 224 thousand yen 12 37237540240540140443043242642945746045245448448747748050951150350553153352753055355555255557858014 40240543343643043246346645746049249548448751751950951154054253153356456755355558959257858061461716 433436520 463466520 49249552552851751955055354054257758056456760460758959263063361461765766018 520 605607520 62162252552863663755055365165357758066666860460768168363063369769865766070871020 605607684686621622705707636637728730651653751753666668774777681683798800697698821824708710845847224 29529622 68468671571770570773974272873076476675175378879177477781381679880083884082182486286584584788788924 71571775275573974277878176476680480778879183083281381685685883884088188486286590791088788993393626 75275579579777878182182480480784885183083287687885685890390688188493093390791095796093393698598828 7957978548578218248828858488519109138768789389419039069669699309339949979579601,0221,0259859881,0511,05430 8548579229258828859529569109139839869389411,0131,0169669691,0441,0479949971,0741,0771,0221,0251,1041,1081,0511,0541,1351,13829529652752832 9229251,3181,3219529561,3421,3459839861,3671,3691,0131,0161,3911,3941,0441,0471,4161,4181,0741,0771,4401,4431,1041,1081,4641,4671,1351,1381,4891,49135 1,3181,3211,521 1,3421,3451,526 1,3671,3691,526 1,3911,3941,538 1,4161,4181,555 1,4401,4431,555 1,4641,4671,555 1,4891,4911,583 38 1,521 2,621 1,526 2,645 1,526 2,669 1,538 2,693 1,555 2,716 1,555 2,740 1,555 2,764 1,583 2,788 5275281,118 41 2,621 3,495 2,645 3,527 2,669 3,559 2,693 3,590 2,716 3,622 2,740 3,654 2,764 3,685 2,788 3,717 45 3,495 thousand yen or more 3,527 thousand yen or more 3,559 thousand yen or more 3,590 thousand yen or more 3,622 thousand yen or more 3,654 thousand yen or more 3,685 thousand yen or more 3,717 thousand yen or more 1,118 thousand yen or more (Note) The terms used in this table have the meanings prescribed below: (i) "dependents and similar persons" means spouses for withholding deduction and relatives for withholding deduction; (ii) "social insurance premiums and similar" means social insurance premiums as prescribed in Article 74, paragraph (2) (Social Insurance Premium Deduction) and small enterprise-based mutual aid premiums and similar payments as prescribed in Article 75, paragraph (2) (Deduction for Small Enterprise-based Mutual Aid Premiums and Similar Payments).
(Remarks) The rate to be applied to the amount of the bonus is found as follows: (i) For a Resident who has submitted a salary income earner's return for deduction for Dependents, etc., except in the case falling under (iv): (1) First, find the amount remaining after deducting, from the amount of the Resident's salary or other wage for the previous month (excluding bonuses; the same applies hereinafter in this table), the amount of social insurance premiums and similar deducted from that salary or other wage (hereinafter referred to in this table as "social insurance premiums deducted from the previous month's pay"). (2) Next, find the applicable row of the "Amount of salary or other wage for the previous month after deduction of social insurance premiums and similar" column under Column A according to the number of dependents and similar persons declared in that declaration (excluding a spouse for withholding deduction who is deemed not to be stated in that declaration pursuant to the provisions of Article 186-2 (Application of the Deduction for a Spouse for Withholding Deduction) and a relative for withholding deduction who is deemed not to be stated in that declaration pursuant to the provisions of Article 186-3 (Application of the Deduction for a Relative for Withholding Deduction), and, where a dependent or similar person is a relative residing outside Japan as prescribed in Article 194, paragraph (5) (Salary Income Earner's Return for Deduction for Dependents, Etc.) (referred to as a "relative residing outside Japan" in (ii)), limited to a dependent or similar person for whom the documents prescribed in that paragraph have been submitted or presented; the same applies in (ii)) and the amount found under (1). (3) The rate stated where the row found under (2) intersects the "Rate to be applied to the amount of the bonus" column is the rate sought. (ii) In the case referred to in (i), if the salary income earner's return for deduction for Dependents, etc. states that the Resident is a Person with a Disability, a widow, a single parent, or a working student (if the working student is a person set forth in Article 2, paragraph (1), item (xxxii), (b) or (c) (Definitions), where, in addition to that declaration stating that the Resident is a working student, the documents prescribed in Article 194, paragraph (4) have been submitted or presented), the number obtained by adding one person to the number of dependents and similar persons for each of these categories that applies, and, if that declaration states that there is, among the Resident's spouse in the same household or dependents, a Person with a Disability or a cohabiting Person with a Particular Disability as prescribed in Article 85, paragraph (2) (Timing for Determining Dependents and Similar Matters) (if the Person with a Disability or the cohabiting Person with a Particular Disability is a relative residing outside Japan, limited to a Person with a Disability or a cohabiting Person with a Particular Disability for whom the documents prescribed in Article 194, paragraph (5) have been submitted or presented), the number obtained by adding one person to the number of dependents and similar persons for each such person, is, respectively, the number of dependents and similar persons. (iii) For a Resident who has not submitted a salary income earner's return for deduction for Dependents, etc. (including a Resident who has submitted a return for deduction for Dependents, etc. regarding secondary salaries), except in the case falling under (iv): (1) Find the amount remaining after deducting the social insurance premiums deducted from the previous month's pay from the amount of the Resident's salary or other wage for the previous month. (2) Find the applicable row of the "Amount of salary or other wage for the previous month after deduction of social insurance premiums and similar" column under Column B according to the amount found under (1). (3) The rate stated where the row found under (2) intersects the "Rate to be applied to the amount of the bonus" column is the rate sought. (iv) If there is no amount of salary or other wage for the previous month or the amount of salary or other wage for the previous month is equal to or less than the social insurance premiums deducted from the previous month's pay, or if the amount of the bonus (if there is an amount of social insurance premiums and similar deducted from that amount, the amount after that deduction) exceeds an amount equal to 10 times the amount remaining after deducting the social insurance premiums deducted from the previous month's pay from the amount of salary or other wage for the previous month, the tax amount is calculated pursuant to the provisions of Article 186, paragraph (1), item (i), (b) or item (ii), (b) or paragraph (2) (Amount of Tax to Be Collected on Bonuses) (including the provisions of paragraph (3) of that Article), rather than by using this table. (v) In the cases referred to in (i) through (iv), if the payment dates for the salary or other wage received by the Resident are set at intervals of a whole-number multiple of a month, the amount obtained by dividing by that multiple the amount of salary or other wage received or to be received immediately before the payment of the bonus, or the amount of social insurance premiums and similar deducted from that salary or other wage, is deemed to be, respectively, the amount of salary or other wage for the previous month or the amount of social insurance premiums and similar deducted from that amount.
賞与の金額に乗ずべき率 甲 乙 扶養親族等の数 ０人 １人 ２人 ３人 ４人 ５人 ６人 ７人以上 前月の社会保険料等控除後の給与等の金額 前月の社会保険料等控除後の給与等の金額 以上 未満 以上 未満 以上 未満 以上 未満 以上 未満 以上 未満 以上 未満 以上 未満 以上 未満 ％ 千円 千円 千円 千円 千円 千円 千円 千円 千円 千円 千円 千円 千円 千円 千円 千円 千円 千円 ０ ８２千円未満８７千円未満１０７千円未満１１２千円未満１４３千円未満１４７千円未満１８１千円未満１８５千円未満２１８千円未満２２２千円未満２５１千円未満２５５千円未満２８４千円未満２８７千円未満３１７千円未満３２０千円未満２ ８２８７９４１００１０７１１２２５０２５３１４３１４７２７６２７９１８１１８５３００ ２１８２２２３００ ２５１２５５３０４３０８２８４２８７３４３３４７３１７３２０３８３３８７４ ９４１００２６０２６３２５０２５３２８９２９２２７６２７９３２１３２５３００ ３５４３５７３００ ３８７３９０３０４３０８４１２４１５３４３３４７４３８４４０３８３３８７４６３４６６６ ２６０２６３３０９３１３２８９２９２３４６３４９３２１３２５３７７３８０３５４３５７４０５４０８３８７３９０４３１４３４４１２４１５４５７４６０４３８４４０４８３４８６４６３４６６５０８５１０８ ３０９３１３３４２３４６３４６３４９３７３３７６３７７３８０４００４０２４０５４０８４２４４２７４３１４３４４５２４５５４５７４６０４７９４８２４８３４８６５０５５０８５０８５１０５２９５３２１０ ３４２３４６３７２３７５３７３３７６４０１４０４４００４０２４２６４２９４２４４２７４５２４５４４５２４５５４７７４８０４７９４８２５０３５０５５０５５０８５２７５３０５２９５３２５５２５５５２２４千円未満 １２ ３７２３７５４０２４０５４０１４０４４３０４３２４２６４２９４５７４６０４５２４５４４８４４８７４７７４８０５０９５１１５０３５０５５３１５３３５２７５３０５５３５５５５５２５５５５７８５８０１４ ４０２４０５４３３４３６４３０４３２４６３４６６４５７４６０４９２４９５４８４４８７５１７５１９５０９５１１５４０５４２５３１５３３５６４５６７５５３５５５５８９５９２５７８５８０６１４６１７１６ ４３３４３６５２０ ４６３４６６５２０ ４９２４９５５２５５２８５１７５１９５５０５５３５４０５４２５７７５８０５６４５６７６０４６０７５８９５９２６３０６３３６１４６１７６５７６６０１８ ５２０ ６０５６０７５２０ ６２１６２２５２５５２８６３６６３７５５０５５３６５１６５３５７７５８０６６６６６８６０４６０７６８１６８３６３０６３３６９７６９８６５７６６０７０８７１０２０ ６０５６０７６８４６８６６２１６２２７０５７０７６３６６３７７２８７３０６５１６５３７５１７５３６６６６６８７７４７７７６８１６８３７９８８００６９７６９８８２１８２４７０８７１０８４５８４７２２４ ２９５２９６２２ ６８４６８６７１５７１７７０５７０７７３９７４２７２８７３０７６４７６６７５１７５３７８８７９１７７４７７７８１３８１６７９８８００８３８８４０８２１８２４８６２８６５８４５８４７８８７８８９２４ ７１５７１７７５２７５５７３９７４２７７８７８１７６４７６６８０４８０７７８８７９１８３０８３２８１３８１６８５６８５８８３８８４０８８１８８４８６２８６５９０７９１０８８７８８９９３３９３６２６ ７５２７５５７９５７９７７７８７８１８２１８２４８０４８０７８４８８５１８３０８３２８７６８７８８５６８５８９０３９０６８８１８８４９３０９３３９０７９１０９５７９６０９３３９３６９８５９８８２８ ７９５７９７８５４８５７８２１８２４８８２８８５８４８８５１９１０９１３８７６８７８９３８９４１９０３９０６９６６９６９９３０９３３９９４９９７９５７９６０１，０２２１，０２５９８５９８８１，０５１１，０５４３０ ８５４８５７９２２９２５８８２８８５９５２９５６９１０９１３９８３９８６９３８９４１１，０１３１，０１６９６６９６９１，０４４１，０４７９９４９９７１，０７４１，０７７１，０２２１，０２５１，１０４１，１０８１，０５１１，０５４１，１３５１，１３８２９５２９６５２７５２８３２ ９２２９２５１，３１８１，３２１９５２９５６１，３４２１，３４５９８３９８６１，３６７１，３６９１，０１３１，０１６１，３９１１，３９４１，０４４１，０４７１，４１６１，４１８１，０７４１，０７７１，４４０１，４４３１，１０４１，１０８１，４６４１，４６７１，１３５１，１３８１，４８９１，４９１３５ １，３１８１，３２１１，５２１ １，３４２１，３４５１，５２６ １，３６７１，３６９１，５２６ １，３９１１，３９４１，５３８ １，４１６１，４１８１，５５５ １，４４０１，４４３１，５５５ １，４６４１，４６７１，５５５ １，４８９１，４９１１，５８３ ３８ １，５２１ ２，６２１ １，５２６ ２，６４５ １，５２６ ２，６６９ １，５３８ ２，６９３ １，５５５ ２，７１６ １，５５５ ２，７４０ １，５５５ ２，７６４ １，５８３ ２，７８８ ５２７５２８１，１１８ ４１ ２，６２１ ３，４９５ ２，６４５ ３，５２７ ２，６６９ ３，５５９ ２，６９３ ３，５９０ ２，７１６ ３，６２２ ２，７４０ ３，６５４ ２，７６４ ３，６８５ ２，７８８ ３，７１７ ４５ ３，４９５千円以上 ３，５２７千円以上 ３，５５９千円以上 ３，５９０千円以上 ３，６２２千円以上 ３，６５４千円以上 ３，６８５千円以上 ３，７１７千円以上 １，１１８千円以上 （注） この表における用語については、次に定めるところによる。 （一） 「扶養親族等」とは、源泉控除対象配偶者及び源泉控除対象親族をいう。 （二） 「社会保険料等」とは、第七十四条第二項（社会保険料控除）に規定する社会保険料及び第七十五条第二項（小規模企業共済等掛金控除）に規定する小規模企業共済等掛金をいう。
（備考） 賞与の金額に乗ずべき率の求め方は、次のとおりである。 （一） 給与所得者の扶養控除等申告書の提出があつた居住者については、（四）に該当する場合を除き、 （１） まず、その居住者の前月中の給与等（賞与を除く。以下この表において同じ。）の金額から、その給与等の金額から控除される社会保険料等の金額（以下この表において「前月中の社会保険料等の金額」という。）を控除した金額を求める。 （２） 次に、当該申告書により申告された扶養親族等（第百八十六条の二（源泉控除対象配偶者に係る控除の適用）の規定により当該申告書に記載がされていないものとされる源泉控除対象配偶者及び第百八十六条の三（源泉控除対象親族に係る控除の適用）の規定により当該申告書に記載がされていないものとされる源泉控除対象親族を除くものとし、当該扶養親族等が第百九十四条第五項（給与所得者の扶養控除等申告書）に規定する国外居住親族（（二）において「国外居住親族」という。）である場合には同項に規定する書類の提出又は提示がされた扶養親族等に限る。（二）において同じ。）の数と（１）により求めた金額とに応じて甲欄の「前月の社会保険料等控除後の給与等の金額」欄の該当する行を求める。 （３） （２）により求めた行と「賞与の金額に乗ずべき率」欄との交わるところに記載されている率が、その求める率である。 （二） （一）の場合において、給与所得者の扶養控除等申告書にその居住者が障害者、寡婦、ひとり親又は勤労学生に該当する旨の記載があるとき（当該勤労学生が第二条第一項第三十二号ロ又はハ（定義）に掲げる者に該当するときは、当該申告書に勤労学生に該当する旨の記載があるほか、第百九十四条第四項に規定する書類の提出又は提示があつたとき）は、扶養親族等の数にこれらの一に該当するごとに１人を加算した数を、当該申告書にその居住者の同一生計配偶者又は扶養親族のうちに障害者又は第八十五条第二項（扶養親族等の判定の時期等）に規定する同居特別障害者（当該障害者又は同居特別障害者が国外居住親族である場合には、第百九十四条第五項に規定する書類の提出又は提示がされた障害者又は当該同居特別障害者に限る。）がある旨の記載があるときは、扶養親族等の数にこれらの一に該当するごとに１人を加算した数を、それぞれ扶養親族等の数とする。 （三） 給与所得者の扶養控除等申告書の提出がない居住者（従たる給与についての扶養控除等申告書の提出があつた居住者を含む。）については、（四）に該当する場合を除き、 （１） その居住者の前月中の給与等の金額から前月中の社会保険料等の金額を控除した金額を求める。 （２） （１）により求めた金額に応じて乙欄の「前月の社会保険料等控除後の給与等の金額」欄の該当する行を求める。 （３） （２）により求めた行と「賞与の金額に乗ずべき率」欄との交わるところに記載されている率が、その求める率である。 （四） 前月中の給与等の金額がない場合若しくは前月中の給与等の金額が前月中の社会保険料等の金額以下である場合又はその賞与の金額（当該金額から控除される社会保険料等の金額がある場合には、その控除後の金額）が前月中の給与等の金額から前月中の社会保険料等の金額を控除した金額の１０倍に相当する金額を超える場合には、この表によらず、第百八十六条第一項第一号ロ若しくは第二号ロ又は第二項（賞与に係る徴収税額）の規定（同条第三項の規定を含む。）により税額を計算する。 （五） （一）から（四）までの場合において、その居住者の受ける給与等の支給期が月の整数倍の期間ごとと定められているときは、その賞与の支払の直前に支払を受けた若しくは支払を受けるべき給与等の金額又はその給与等の金額から控除される社会保険料等の金額を当該倍数で除して計算した金額をもつて、それぞれ前月中の給与等の金額又は当該金額から控除される社会保険料等の金額とみなす。