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Income Tax Act

所得税法（しょとくぜいほう）

Appended Table 2

The law as Act Partially Amending the Income Tax Act, etc. (Act No. 12 of 2026) leaves it, with the words it changes marked.

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Appended Table 2（給与所得の源泉徴収税額表）Changed

(i)

Amount of salary or other wage for the month after deduction of social insurance premiums and similarColumn AColumn B
Number of dependents and similar persons
0 persons1 person2 persons3 persons4 persons5 persons6 persons7 persons
At leastLess thanTax amountTax amount
yenyenyenyenyenyenyenyenyenyenyen
Less than 105,000 yenLess than 111,000 yen00000000An amount equal to 3% of the amount of salary or other wage for the month after deduction of social insurance premiums and similar
105,000111,000107,000113,00017014000000003,7003,900
107,000113,000109,000115,00027024000000003,7004,000
109,000115,000111,000117,00037034000000003,8004,000
111,000117,000113,000119,00047044000000003,9004,100
113,000119,000115,000121,00057054000000004,0004,200
115,000121,000117,000123,00067064000000004,0004,200
117,000123,000119,000125,00077074000000004,1004,300
119,000125,000121,000127,00087084000000004,2004,400
121,000127,000123,000129,00097094000000004,2004,700
123,000129,000125,000131,0001,0701,04000000004,3005,000
125,000131,000127,000133,0001,1701,14000000004,6005,300
127,000133,000129,000135,0001,2701,24000000004,9005,600
129,000135,000131,000137,0001,3701,34000000005,2005,900
131,000137,000133,000139,0001,4701,44000000005,4006,200
133,000139,000135,000141,0001,5701,54000000005,7006,500
135,000141,000137,000143,0001,6701,64000000006,0006,800
137,000143,000139,000145,0001,7701,7401901600000006,3007,100
139,000145,000141,000147,0001,8701,8402902600000006,6007,300
141,000147,000143,000149,0001,9701,9403903600000006,9007,600
143,000149,000145,000151,0002,0702,0404904600000007,2007,900
145,000151,000147,000153,0002,1702,1405905600000007,5008,200
147,000153,000149,000155,0002,2702,2406906600000007,8008,500
149,000155,000151,000157,0002,3702,3407907600000008,1008,800
151,000157,000153,000159,0002,4702,4408908600000008,4009,100
153,000159,000155,000161,0002,5702,5409909600000008,7009,400
155,000161,000157,000163,0002,6702,6401,0901,0600000009,0009,700
157,000163,000159,000165,0002,7702,7401,1901,1600000009,30010,000
159,000165,000161,000167,0002,8502,8401,2701,2600000009,60010,300
161,000167,000163,000169,0002,9202,9401,3401,3600000009,90010,600
163,000169,000165,000171,0002,9903,0301,4101,45000000010,20010,900
165,000171,000167,000173,0003,0603,1001,4801,52000000010,50011,200
167,000173,000169,000175,0003,1303,1701,5501,59000000010,80011,500
169,000175,000171,000177,0003,2003,2401,6201,66000000011,10011,800
171,000177,000173,000179,0003,2703,3101,6901,7301001500000011,30012,100
173,000179,000175,000181,0003,3403,3801,7601,8001702200000011,60012,400
175,000181,000177,000183,0003,4103,4501,8301,8702402900000011,90012,700
177,000183,000179,000185,0003,4803,5201,9001,9403103600000012,20013,200
179,000185,000181,000187,0003,5503,5901,9702,0103804300000012,50013,900
181,000187,000183,000189,0003,6203,6602,0402,0804505000000013,00014,600
183,000189,000185,000191,0003,6903,7302,1102,1505205700000013,70015,300
185,000191,000187,000193,0003,7603,8002,1802,2205906400000014,40016,000
187,000193,000189,000195,0003,8303,8702,2502,2906607100000015,10016,700
189,000195,000191,000197,0003,9003,9402,3202,3607307800000015,80017,400
191,000197,000193,000199,0003,9704,0102,3902,4308008500000016,50018,100
193,000199,000195,000201,0004,0404,0802,4602,5008709200000017,20018,800

(ii)

Amount of salary or other wage for the month after deduction of social insurance premiums and similarColumn AColumn B
Number of dependents and similar persons
0 persons1 person2 persons3 persons4 persons5 persons6 persons7 persons
At leastLess thanTax amountTax amount
yenyenyenyenyenyenyenyenyenyenyen
195,000201,000197,000203,0004,1104,1502,5302,5709409900000017,90019,500
197,000203,000199,000205,0004,1804,2202,6002,6401,0101,0600000018,60020,100
199,000205,000201,000207,0004,2504,2902,6702,7101,0801,1300000019,30020,800
201,000207,000203,000209,0004,3204,3602,7402,7801,1501,2000000020,00021,500
203,000209,000205,000211,0004,3904,4302,8102,8501,2201,2700000020,60022,200
205,000211,000207,000213,0004,4604,5002,8802,9201,2901,3400000021,30022,700
207,000213,000209,000215,0004,5304,5702,9502,9901,3601,4100000022,00023,300
209,000215,000211,000217,0004,6004,6403,0203,0601,4301,4800000022,50023,900
211,000217,000213,000219,0004,6704,7103,0903,1301,5001,5500000023,10024,400
213,000219,000215,000221,0004,7404,7803,1603,2001,5701,6200000023,60025,000
215,000221,000217,000224,0004,8104,8703,2303,2901,6401,7000120000024,20025,600
217,000224,000219,000227,0004,8804,9803,3003,3901,7101,810130230000024,80026,600
219,000227,000221,000230,0004,9505,0803,3703,5001,7801,910200330000025,30027,600
221,000230,000224,000233,0005,0405,1903,4503,6001,8702,020290440000025,90028,600
224,000233,000227,000236,0005,1405,2903,5603,7101,9802,120390540000026,90029,600
227,000236,000230,000239,0005,2505,4003,6603,8102,0802,230500650000027,90030,500
230,000239,000233,000242,0005,3505,5003,7703,9202,1902,330600750000028,90031,500
233,000242,000236,000245,0005,4605,6103,8704,0202,2902,440710860000029,90032,500
236,000245,000239,000248,0005,5605,7103,9804,1302,4002,540810960000030,90033,500
239,000248,000242,000251,0005,6705,8204,0804,2302,5002,6509201,070000031,90034,500
242,000251,000245,000254,0005,7705,9204,1904,3402,6102,7501,0201,170000032,90035,500
245,000254,000248,000257,0005,8806,0304,2904,4402,7102,8601,1301,280000033,90036,500
248,000257,000251,000260,0005,9806,1304,4004,5502,8202,9601,2301,380000034,80037,500
251,000260,000254,000263,0006,0906,2404,5004,6502,9203,0701,3401,490000035,80038,500
254,000263,000257,000266,0006,1906,3404,6104,7603,0303,1701,4401,590000036,80039,500
257,000266,000260,000269,0006,3006,4504,7104,8603,1303,2801,5501,700011000037,80040,400
260,000269,000263,000272,0006,4006,5504,8204,9703,2403,3801,6501,800022000038,80041,400
263,000272,000266,000275,0006,5106,6604,9205,0703,3403,4901,7601,91017032000039,80042,400
266,000275,000269,000278,0006,6106,7605,0305,1803,4503,5901,8602,01028043000040,80043,400
269,000278,000272,000281,0006,7206,8705,1305,2803,5503,7001,9702,12038053000041,80044,400
272,000281,000275,000284,0006,8206,9705,2405,3903,6603,8002,0702,22049064000042,80045,400
275,000284,000278,000287,0006,9307,0805,3405,4903,7603,9102,1802,33059074000043,80046,400
278,000287,000281,000290,0007,0307,1805,4505,6003,8704,0102,2802,43070085000044,70047,600
281,000290,000284,000293,0007,1407,2905,5505,7003,9704,1202,3902,54080095000045,70048,700
284,000293,000287,000296,0007,2407,3905,6605,8104,0804,2202,4902,6409101,06000046,80049,800
287,000296,000290,000299,0007,3507,5005,7605,9104,1804,3302,6002,7501,0101,16000047,90051,000
290,000299,000293,000302,0007,4507,6005,8706,0204,2904,4402,7002,8501,1201,27000049,00052,100
293,000302,000296,000305,0007,5607,7205,9706,1404,3904,5602,8102,9701,2201,39000050,20053,300
296,000305,000299,000308,0007,6607,8406,0806,2604,5004,6802,9103,0901,3301,51000051,30054,100
299,000308,000302,000311,0007,7707,9606,1906,3804,6004,8003,0203,2101,4401,63000052,50054,900
302,000311,000305,000314,0007,8908,0806,3106,5004,7204,9203,1403,3301,5601,75001700053,40055,700
305,000314,000308,000317,0008,0108,2806,4306,6204,8405,0403,2603,4501,6801,87002900054,10056,500
308,000317,000311,000320,0008,1308,5206,5506,7404,9605,1603,3803,5701,8001,9902104100054,90057,300
311,000320,000314,000323,0008,3708,7606,6706,8605,0805,2803,5003,6901,9202,1103305300055,70058,200
314,000323,000317,000326,0008,6109,0006,7906,9805,2005,4003,6203,8102,0402,2304506500056,50059,200
317,000326,000320,000329,0008,8509,2406,9107,1005,3205,5203,7403,9302,1602,3505707700057,30060,200
320,000329,000323,000332,0009,0909,4807,0307,2205,4405,6403,8604,0502,2802,4706908900058,30061,200
323,000332,000326,000335,0009,3309,7207,1507,3405,5605,7603,9804,1702,4002,5908101,0100059,30062,300
326,000335,000329,000338,0009,5709,9607,2707,4605,6805,8804,1004,2902,5202,7109301,1300060,30063,300
329,000338,000332,000341,0009,81010,2007,3907,5805,8006,0004,2204,4102,6402,8301,0501,2500061,30064,300

(iii)

Amount of salary or other wage for the month after deduction of social insurance premiums and similarColumn AColumn B
Number of dependents and similar persons
0 persons1 person2 persons3 persons4 persons5 persons6 persons7 persons
At leastLess thanTax amountTax amount
yenyenyenyenyenyenyenyenyenyenyen
332,000341,000335,000344,00010,05010,4407,5107,7005,9206,1204,3404,5302,7602,9501,1701,3700062,40065,300
335,000344,000338,000347,00010,29010,6807,6307,8206,0406,2404,4604,6502,8803,0701,2901,4900063,40066,300
338,000347,000341,000350,00010,53010,9207,7507,9406,1606,3604,5804,7703,0003,1901,4101,6100064,40067,300
341,000350,000344,000353,00010,77011,1607,8708,0606,2806,4804,7004,8903,1203,3101,5301,7300140065,40068,300
344,000353,000347,000356,00011,01011,4007,9908,2306,4006,6004,8205,0103,2403,4301,6501,8500260066,40069,300
347,000356,000350,000359,00011,25011,6408,1108,4706,5206,7204,9405,1303,3603,5501,7701,970190380067,40070,300
350,000359,000353,000362,00011,49011,8808,3308,7106,6406,8405,0605,2503,4803,6701,8902,090310500068,40071,300
353,000362,000356,000365,00011,73012,1208,5708,9506,7606,9605,1805,3703,6003,7902,0102,210430620069,40072,300
356,000365,000359,000368,00011,97012,3608,8109,1906,8807,0805,3005,4903,7203,9102,1302,330550740070,40073,300
359,000368,000362,000371,00012,21012,6009,0509,4307,0007,2005,4205,6103,8404,0302,2502,450670860071,40074,300
362,000371,000365,000374,00012,45012,8409,2909,6707,1207,3205,5405,7303,9604,1502,3702,570790980072,40075,200
365,000374,000368,000377,00012,69013,0809,5309,9107,2407,4405,6605,8504,0804,2702,4902,6909101,100073,40076,100
368,000377,000371,000380,00012,93013,3209,77010,1507,3607,5605,7805,9704,2004,3902,6102,8101,0301,220074,40077,000
371,000380,000374,000383,00013,17013,56010,01010,3907,4807,6805,9006,0904,3204,5102,7302,9301,1501,340075,30077,900
374,000383,000377,000386,00013,41013,80010,25010,6307,6007,8006,0206,2104,4404,6302,8503,0501,2701,460076,20078,800
377,000386,000380,000389,00013,65014,04010,49010,8707,7207,9206,1406,3304,5604,7502,9703,1701,3901,580077,10079,800
380,000389,000383,000392,00013,89014,28010,73011,1107,8408,0406,2606,4504,6804,8703,0903,2901,5101,700012078,00081,500
383,000392,000386,000395,00014,13014,52010,97011,3507,9608,1906,3806,5704,8004,9903,2103,4101,6301,820024078,90083,200
386,000395,000389,000398,00014,37014,76011,21011,5908,0808,4306,5006,6904,9205,1103,3303,5301,7501,94017036080,30084,800
389,000398,000392,000401,00014,61015,00011,45011,8308,2808,6706,6206,8105,0405,2303,4503,6501,8702,06029048081,90086,500
392,000401,000395,000404,00014,85015,24011,69012,0708,5208,9106,7406,9305,1605,3503,5703,7701,9902,18041060083,60088,200
395,000404,000398,000407,00015,09015,48011,93012,3108,7609,1506,8607,0505,2805,4703,6903,8902,1102,30053072085,30089,800
398,000407,000401,000410,00015,33015,72012,17012,5509,0009,3906,9807,1705,4005,5903,8104,0102,2302,42065084086,90091,500
401,000410,000404,000413,00015,57015,96012,41012,7909,2409,6307,1007,2905,5205,7103,9304,1302,3502,54077096088,60093,200
404,000413,000407,000416,00015,81016,20012,65013,0309,4809,8707,2207,4105,6405,8304,0504,2502,4702,6608901,08090,30094,800
407,000416,000410,000419,00016,05016,44012,89013,2709,72010,1107,3407,5305,7605,9504,1704,3702,5902,7801,0101,20091,90096,500
410,000419,000413,000422,00016,29016,68013,13013,5109,96010,3507,4607,6505,8806,0704,2904,4902,7102,9001,1301,32093,60098,200
413,000422,000416,000425,00016,53016,92013,37013,75010,20010,5907,5807,7706,0006,1904,4104,6102,8303,0201,2501,44095,30099,800
416,000425,000419,000428,00016,77017,16013,61013,99010,44010,8307,7007,8906,1206,3104,5304,7302,9503,1401,3701,56096,900101,500
419,000428,000422,000431,00017,01017,40013,85014,23010,68011,0707,8208,0106,2406,4304,6504,8503,0703,2601,4901,68098,600103,200
422,000431,000425,000434,00017,25017,64014,09014,47010,92011,3107,9408,1406,3606,5504,7704,9703,1903,3801,6101,800100,300104,800
425,000434,000428,000437,00017,49017,88014,33014,71011,16011,5508,0608,3806,4806,6704,8905,0903,3103,5001,7301,920101,900106,500
428,000437,000431,000440,00017,73018,12014,57014,95011,40011,7908,2308,6206,6006,7905,0105,2103,4303,6201,8502,040103,600108,200
431,000440,000434,000443,00017,97018,36014,81015,19011,64012,0308,4708,8606,7206,9105,1305,3303,5503,7401,9702,160105,300109,800
434,000443,000437,000446,00018,21018,60015,05015,43011,88012,2708,7109,1006,8407,0305,2505,4503,6703,8602,0902,280106,900111,500
437,000446,000440,000449,00018,45018,84015,29015,67012,12012,5108,9509,3406,9607,1505,3705,5703,7903,9802,2102,400108,600113,100
440,000449,000443,000452,00018,69019,08015,53015,91012,36012,7509,1909,5807,0807,2705,4905,6903,9104,1002,3302,520110,300114,800
443,000452,000446,000455,00018,93019,32015,77016,15012,60012,9909,4309,8207,2007,3905,6105,8104,0304,2202,4502,640111,900116,500
446,000455,000449,000458,00019,17019,75016,01016,39012,84013,2309,67010,0607,3207,5105,7305,9304,1504,3402,5702,760113,600118,100
449,000458,000452,000461,00019,45020,23016,25016,63013,08013,4709,91010,3007,4407,6305,8506,0504,2704,4602,6902,880115,200119,800
452,000461,000455,000464,00019,93020,71016,49016,87013,32013,71010,15010,5407,5607,7505,9706,1704,3904,5802,8103,000116,900121,500
455,000464,000458,000467,00020,41021,19016,73017,11013,56013,95010,39010,7807,6807,8706,0906,2904,5104,7002,9303,120118,600123,100
458,000467,000461,000470,00020,89021,67016,97017,35013,80014,19010,63011,0207,8007,9906,2106,4104,6304,8203,0503,240120,200124,800
461,000470,000464,000473,00021,37022,15017,21017,59014,04014,43010,87011,2607,9208,1106,3306,5304,7504,9403,1703,360121,900126,500
464,000473,000467,000476,00021,85022,63017,45017,83014,28014,67011,11011,5008,0408,3306,4506,6504,8705,0603,2903,480123,600128,100
467,000476,000470,000479,00022,33023,11017,69018,07014,52014,91011,35011,7408,1908,5706,5706,7704,9905,1803,4103,600125,200129,700
470,000479,000473,000482,00022,81023,59017,93018,31014,76015,15011,59011,9808,4308,8106,6906,8905,1105,3003,5303,720126,900131,300
473,000482,000476,000485,00023,29024,07018,17018,55015,00015,39011,83012,2208,6709,0506,8107,0105,2305,4203,6503,840128,500132,800
476,000485,000479,000488,00023,77024,55018,41018,79015,24015,63012,07012,4608,9109,2906,9307,1305,3505,5403,7703,960130,100134,400
479,000488,000482,000491,00024,25025,03018,65019,03015,48015,87012,31012,7009,1509,5307,0507,2505,4705,6603,8904,080131,700136,000

(iv)

Amount of salary or other wage for the month after deduction of social insurance premiums and similarColumn AColumn B
Number of dependents and similar persons
0 persons1 person2 persons3 persons4 persons5 persons6 persons7 persons
At leastLess thanTax amountTax amount
yenyenyenyenyenyenyenyenyenyenyen
482,000491,000485,000494,00024,73025,51018,89019,27015,72016,11012,55012,9409,3909,7707,1707,3705,5905,7804,0104,200133,300137,600
485,000494,000488,000497,00025,21025,99019,13019,65015,96016,35012,79013,1809,63010,0107,2907,4905,7105,9004,1304,320134,800139,100
488,000497,000491,000500,00025,69026,47019,37020,13016,20016,59013,03013,4209,87010,2507,4107,6105,8306,0204,2504,440136,400140,700
491,000500,000494,000503,00026,17026,95019,84020,61016,44016,83013,27013,66010,11010,4907,5307,7305,9506,1404,3704,560138,000142,300
494,000503,000497,000506,00026,65027,43020,32021,09016,68017,07013,51013,90010,35010,7307,6507,8506,0706,2604,4904,680139,600143,900
497,000506,000500,000509,00027,13027,91020,80021,57016,92017,31013,75014,14010,59010,9707,7707,9706,1906,3804,6104,800141,100145,400
500,000509,000503,000512,00027,61028,39021,28022,05017,16017,55013,99014,38010,83011,2107,8908,0906,3106,5004,7304,920142,700147,000
503,000512,000506,000515,00028,09028,87021,76022,53017,40017,79014,23014,62011,07011,4508,0108,2906,4306,6204,8505,040144,300148,600
506,000515,000509,000518,00028,57029,35022,24023,01017,64018,03014,47014,86011,31011,6908,1408,5306,5506,7404,9705,160145,900150,200
509,000518,000512,000521,00029,05029,83022,72023,49017,88018,27014,71015,10011,55011,9308,3808,7706,6706,8605,0905,280147,400151,700
512,000521,000515,000524,00029,53030,31023,20023,97018,12018,51014,95015,34011,79012,1708,6209,0106,7906,9805,2105,400149,000153,300
515,000524,000518,000527,00030,01030,79023,68024,45018,36018,75015,19015,58012,03012,4108,8609,2506,9107,1005,3305,520150,600154,900
518,000527,000521,000530,00030,49031,27024,16024,93018,60018,99015,43015,82012,27012,6509,1009,4907,0307,2205,4505,640152,200156,500
521,000530,000524,000533,00030,97031,75024,64025,41018,84019,23015,67016,06012,51012,8909,3409,7307,1507,3405,5705,760153,700158,000
524,000533,000527,000536,00031,45032,23025,12025,89019,08019,56015,91016,30012,75013,1309,5809,9707,2707,4605,6905,880155,300159,400
527,000536,000530,000539,00031,93032,71025,60026,37019,32020,04016,15016,54012,99013,3709,82010,2107,3907,5805,8106,000156,900160,900
530,000539,000533,000542,00032,41033,19026,08026,85019,75020,52016,39016,78013,23013,61010,06010,4507,5107,7005,9306,120158,300162,300
533,000542,000536,000545,00032,89033,67026,56027,33020,23021,00016,63017,02013,47013,85010,30010,6907,6307,8206,0506,240159,800163,700
536,000545,000539,000548,00033,37034,15027,04027,81020,71021,48016,87017,26013,71014,09010,54010,9307,7507,9406,1706,360161,200165,200
539,000548,000542,000551,00033,85034,63027,52028,29021,19021,96017,11017,50013,95014,33010,78011,1707,8708,0606,2906,480162,600166,600
542,000551,000545,000554,00034,33035,16028,00028,82021,67022,49017,35017,77014,19014,60011,02011,4307,9908,2706,4106,610164,100168,100
545,000554,000548,000557,00034,81035,70028,48029,36022,15023,03017,59018,04014,43014,87011,26011,7008,1108,5406,5306,750165,500169,500
548,000557,000551,000560,00035,29036,24028,96029,90022,63023,57017,83018,31014,67015,14011,50011,9708,3308,8106,6506,880167,000170,900
551,000560,000554,000563,00035,82036,78029,49030,44023,16024,11018,10018,58014,93015,41011,77012,2408,6009,0806,7807,020168,400172,400
554,000563,000557,000566,00036,36037,32030,03030,98023,70024,65018,37018,85015,20015,68012,04012,5108,8709,3506,9107,150169,800173,800
557,000566,000560,000569,00036,90037,86030,57031,52024,24025,19018,64019,12015,47015,95012,31012,7809,1409,6207,0507,290171,300175,300
560,000569,000563,000572,00037,44038,40031,11032,06024,78025,73018,91019,40015,74016,22012,58013,0509,4109,8907,1807,420172,700176,700
563,000572,000566,000575,00037,98038,94031,65032,60025,32026,27019,18019,94016,01016,49012,85013,3209,68010,1607,3207,560174,200178,100
566,000575,000569,000578,00038,52039,48032,19033,14025,86026,81019,52020,48016,28016,76013,12013,5909,95010,4307,4507,690175,600179,600
569,000578,000572,000581,00039,06040,02032,73033,68026,40027,35020,06021,02016,55017,03013,39013,86010,22010,7007,5907,830177,000181,000
572,000581,000575,000584,00039,60040,56033,27034,22026,94027,89020,60021,56016,82017,30013,66014,13010,49010,9707,7207,960178,500182,500
575,000584,000578,000587,00040,14041,10033,81034,76027,48028,43021,14022,10017,09017,57013,93014,40010,76011,2407,8608,100179,900183,900
578,000587,000581,000590,00040,68041,64034,35035,30028,02028,97021,68022,64017,36017,84014,20014,67011,03011,5107,9908,340181,400185,300
581,000590,000584,000593,00041,22042,18034,89035,84028,56029,51022,22023,18017,63018,11014,47014,94011,30011,7808,1308,610182,800186,800
584,000593,000587,000596,00041,76042,72035,43036,38029,10030,05022,76023,72017,90018,38014,74015,21011,57012,0508,4008,880184,200188,200
587,000596,000590,000599,00042,30043,26035,97036,92029,64030,59023,30024,26018,17018,65015,01015,48011,84012,3208,6709,150185,700189,700
590,000599,000593,000602,00042,84043,80036,51037,46030,18031,13023,84024,80018,44018,92015,28015,75012,11012,5908,9409,420187,100191,100
593,000602,000596,000605,00043,38044,34037,05038,00030,72031,67024,38025,34018,71019,19015,55016,02012,38012,8609,2109,690188,600192,500
596,000605,000599,000608,00043,92044,88037,59038,54031,26032,21024,92025,88018,98019,54015,82016,29012,65013,1309,4809,960190,000194,000
599,000608,000602,000611,00044,46045,42038,13039,08031,80032,75025,46026,42019,25020,08016,09016,56012,92013,4009,75010,230191,400195,400
602,000611,000605,000614,00045,00045,96038,67039,62032,34033,29026,00026,96019,67020,62016,36016,83013,19013,67010,02010,500192,900196,900
605,000614,000608,000617,00045,54046,50039,21040,16032,88033,83026,54027,50020,21021,16016,63017,10013,46013,94010,29010,770194,300198,300
608,000617,000611,000620,00046,08047,04039,75040,70033,42034,37027,08028,04020,75021,70016,90017,37013,73014,21010,56011,040195,800199,700
611,000620,000614,000623,00046,62047,58040,29041,24033,96034,91027,62028,58021,29022,24017,17017,64014,00014,48010,83011,310197,200201,200
614,000623,000617,000626,00047,16048,12040,83041,78034,50035,45028,16029,12021,83022,78017,44017,91014,27014,75011,10011,580198,600202,600
617,000626,000620,000629,00047,70048,66041,37042,32035,04035,99028,70029,66022,37023,32017,71018,18014,54015,02011,37011,850200,100204,100
620,000629,000623,000632,00048,24049,20041,91042,86035,58036,53029,24030,20022,91023,86017,98018,45014,81015,29011,64012,120201,500205,500
623,000632,000626,000635,00048,78049,74042,45043,40036,12037,07029,78030,74023,45024,40018,25018,72015,08015,56011,91012,390203,000206,900
626,000635,000629,000638,00049,32050,28042,99043,94036,66037,61030,32031,28023,99024,94018,52018,99015,35015,83012,18012,660204,400208,400
629,000638,000632,000641,00049,86050,82043,53044,48037,20038,15030,86031,82024,53025,48018,79019,26015,62016,10012,45012,930205,800209,800

(v)

Amount of salary or other wage for the month after deduction of social insurance premiums and similarColumn AColumn B
Number of dependents and similar persons
0 persons1 person2 persons3 persons4 persons5 persons6 persons7 persons
At leastLess thanTax amountTax amount
yenyenyenyenyenyenyenyenyenyenyen
632,000641,000635,000644,00050,40051,36044,07045,02037,74038,69031,40032,36025,07026,02019,06019,69015,89016,37012,72013,200207,300211,300
635,000644,000638,000647,00050,94051,90044,61045,56038,28039,23031,94032,90025,61026,56019,33020,23016,16016,64012,99013,470208,700212,500
638,000647,000641,000650,00051,48052,44045,15046,10038,82039,77032,48033,44026,15027,10019,82020,77016,43016,91013,26013,740210,200213,500
641,000650,000644,000653,00052,02052,98045,69046,64039,36040,31033,02033,98026,69027,64020,36021,31016,70017,18013,53014,010211,500214,500
644,000653,000647,000656,00052,56053,52046,23047,18039,90040,85033,56034,52027,23028,18020,90021,85016,97017,45013,80014,280212,500215,500
647,000656,000650,000659,00053,10054,06046,77047,72040,44041,39034,10035,06027,77028,72021,44022,39017,24017,72014,07014,550213,500216,500
650,000659,000653,000662,00053,64054,60047,31048,26040,98041,93034,64035,60028,31029,26021,98022,93017,51017,99014,34014,820214,500217,500
653,000662,000656,000665,00054,18055,14047,85048,80041,52042,47035,18036,14028,85029,80022,52023,47017,78018,26014,61015,090215,500218,500
656,000665,000659,000668,00054,72055,68048,39049,34042,06043,01035,72036,68029,39030,34023,06024,01018,05018,53014,88015,360216,500219,500
659,000668,000662,000671,00055,26056,22048,93049,88042,60043,55036,26037,22029,93030,88023,60024,55018,32018,80015,15015,630217,500220,400
662,000671,000665,000674,00055,80056,76049,47050,42043,14044,09036,80037,76030,47031,42024,14025,09018,59019,07015,42015,900218,500221,400
665,000674,000668,000677,00056,34057,30050,01050,96043,68044,63037,34038,30031,01031,96024,68025,63018,86019,34015,69016,170219,500222,400
668,000677,000671,000680,00056,88057,84050,55051,50044,22045,17037,88038,84031,55032,50025,22026,17019,13019,84015,96016,440220,400223,400
671,000680,000674,000683,00057,42058,38051,09052,04044,76045,71038,42039,38032,09033,04025,76026,71019,42020,38016,23016,710221,400224,400
674,000683,000677,000686,00057,96058,92051,63052,58045,30046,25038,96039,92032,63033,58026,30027,25019,96020,92016,50016,980222,400225,400
677,000686,000680,000689,00058,50059,46052,17053,12045,84046,79039,50040,46033,17034,12026,84027,79020,50021,46016,77017,250223,400226,400
680,000689,000683,000692,00059,04060,00052,71053,66046,38047,33040,04041,00033,71034,66027,38028,33021,04022,00017,04017,520224,400228,000
683,000692,000686,000695,00059,58060,54053,25054,20046,92047,87040,58041,54034,25035,20027,92028,87021,58022,54017,31017,790225,400229,500
686,000695,000689,000698,00060,12061,08053,79054,74047,46048,41041,12042,08034,79035,74028,46029,41022,12023,08017,58018,060226,700231,000
689,000698,000692,000701,00060,66061,62054,33055,28048,00048,95041,66042,62035,33036,28029,00029,95022,66023,62017,85018,330228,200232,500
692,000701,000695,000704,00061,20062,16054,87055,82048,54049,49042,20043,16035,87036,82029,54030,49023,20024,16018,12018,600229,700234,000
695,000704,000698,000707,00061,74062,70055,41056,36049,08050,03042,74043,70036,41037,36030,08031,03023,74024,70018,39018,870231,200235,500
698,000707,000701,000710,00062,28063,24055,95056,91049,62050,57043,28044,24036,95037,91030,62031,57024,28025,24018,66019,140232,700237,000
701,000710,000704,000713,00062,82063,84056,49057,51050,16051,17043,82044,84037,49038,51031,16032,17024,82025,84018,93019,510234,200238,600
704,000713,000707,000716,00063,36064,44057,03058,11050,70051,77044,36045,44038,03039,11031,70032,77025,36026,44019,20020,110235,800240,100
707,000716,000710,000719,00063,91065,04057,57058,71051,24052,37044,91046,04038,57039,71032,24033,37025,91027,04019,57020,710237,300241,600
710,000719,000713,000722,00064,51065,64058,17059,31051,84052,97045,51046,64039,17040,31032,84033,97026,51027,64020,17021,310238,800243,100
713,000722,000716,000725,00065,11066,24058,77059,91052,44053,57046,11047,24039,77040,91033,44034,57027,11028,24020,77021,910240,300244,600
716,000725,000719,000728,00065,71066,84059,37060,51053,04054,17046,71047,84040,37041,51034,04035,17027,71028,84021,37022,510241,800246,100
719,000728,000722,000731,00066,31067,44059,97061,11053,64054,77047,31048,44040,97042,11034,64035,77028,31029,44021,97023,110243,300247,600
722,000731,000725,000734,00066,91068,04060,57061,71054,24055,37047,91049,04041,57042,71035,24036,37028,91030,04022,57023,710244,900249,200
725,000734,000728,000737,00067,51068,64061,17062,31054,84055,97048,51049,64042,17043,31035,84036,97029,51030,64023,17024,310246,400250,700
728,000737,000731,000740,00068,11069,24061,77062,91055,44056,57049,11050,24042,77043,91036,44037,57030,11031,24023,77024,910247,900252,200
731,000734,00068,71062,37056,04049,71043,37037,04030,71024,370249,400
740,000 yen69,54063,21056,87050,54044,21037,87031,54025,210253,700
734,000737,00069,31062,97056,64050,31043,97037,64031,31024,970250,900
Amount exceeding 740,000 yen but less than 790,000 yenThe tax amount for 740,000 yen, plus an amount equal to 20% of the portion of the amount of salary or other wage for the month after deduction of social insurance premiums and similar that exceeds 740,000 yen253,700 yen, plus an amount equal to 40% of the portion of the amount of salary or other wage for the month after deduction of social insurance premiums and similar that exceeds 740,000 yen
737,000740,00069,91063,57057,24050,91044,57038,24031,91025,570252,400
yenyenyenyenyenyenyenyen253,700 yen, plus an amount equal to 40% of the portion of the amount of salary or other wage for the month after deduction of social insurance premiums and similar that exceeds 740,000 yen
740,000 yen790,000 yen70,21079,54063,87073,21057,54066,87051,21060,54044,87054,21038,54047,87032,21041,54025,87035,210253,900700 yen, plus an amount equal to 40% of the portion of the amount of salary or other wage for the month after deduction of social insurance premiums and similar that exceeds 740,000 yen
Amount exceeding 740790,000 yen but less than 790960,000 yenThe tax amount for 740790,000 yen, plus an amount equal to 2023% of the portion of the amount of salary or other wage for the month after deduction of social insurance premiums and similar that exceeds 740790,000 yen253,900700 yen, plus an amount equal to 40% of the portion of the amount of salary or other wage for the month after deduction of social insurance premiums and similar that exceeds 740,000 yen

(vi)

Amount of salary or other wage for the month after deduction of social insurance premiums and similarColumn AColumn B
Number of dependents and similar persons
0 persons1 person2 persons3 persons4 persons5 persons6 persons7 persons
At leastLess thanTax amountTax amount
yenyenyenyenyenyenyenyen
790,000 yen960,000 yen80,210118,64073,870112,31067,540105,97061,21099,64054,87093,31048,54086,97042,21080,64035,87074,310
Amount exceeding 790960,000 yen but less than 9601,720,000 yenThe tax amount for 790960,000 yen, plus an amount equal to 2333% of the portion of the amount of salary or other wage for the month after deduction of social insurance premiums and similar that exceeds 790960,000 yen
yenyenyenyenyenyenyenyen
960,000 yen119,310112,970106,640100,31093,97087,64081,31074,970
Amount exceeding 960,000 yen but less than 1,710,000 yenThe tax amount for 960,000 yen, plus an amount equal to 33% of the portion of the amount of salary or other wage for the month after deduction of social insurance premiums and similar that exceeds 960,000 yen
yenyenyenyenyenyenyenyenyen
1,710,000 yen1,720,000 yen366,810369,440360,470363,110354,140356,770347,810350,440341,470344,110335,140337,770328,810331,440322,470325,110641,900645,700
Amount exceeding 1,710720,000 yen but less than 2,130,000 yenThe tax amount for 1,710720,000 yen, plus an amount equal to 40% of the portion of the amount of salary or other wage for the month after deduction of social insurance premiums and similar that exceeds 1,710720,000 yen641,900645,700 yen, plus an amount equal to 45% of the portion of the amount of salary or other wage for the month after deduction of social insurance premiums and similar that exceeds 1,710720,000 yen
yenyenyenyenyenyenyenyen
2,130,000 yen538,140538,110531,800531,780525,470525,440519,140519,110512,800512,780506,470506,440500,140500,110493,800493,780
Amount exceeding 2,130,000 yen but less than 2,170,000 yenThe tax amount for 2,130,000 yen, plus an amount equal to 40% of the portion of the amount of salary or other wage for the month after deduction of social insurance premiums and similar that exceeds 2,130,000 yen
yenyenyenyenyenyenyenyen
2,170,000 yen559,470559,440553,130553,110546,800546,770540,470540,440534,130534,110527,800527,770521,470521,440515,130515,110
Amount exceeding 2,170,000 yen but less than 2,210,000 yenThe tax amount for 2,170,000 yen, plus an amount equal to 40% of the portion of the amount of salary or other wage for the month after deduction of social insurance premiums and similar that exceeds 2,170,000 yen645,700 yen, plus an amount equal to 45% of the portion of the amount of salary or other wage for the month after deduction of social insurance premiums and similar that exceeds 1,720,000 yen
yenyenyenyenyenyenyenyen
2,210,000 yen580,800580,770574,460574,440568,130568,100561,800561,770555,460555,440549,130549,100542,800542,770536,460536,440
Amount exceeding 2,210,000 yen but less than 2,250,000 yenThe tax amount for 2,210,000 yen, plus an amount equal to 40% of the portion of the amount of salary or other wage for the month after deduction of social insurance premiums and similar that exceeds 2,210,000 yen
yenyenyenyenyenyenyenyen
2,250,000 yen602,130602,100595,790595,770589,460589,430583,130583,100576,790576,770570,460570,430564,130564,100557,790557,770
Amount exceeding 2,250,000 yen but less than 3,500,000 yenThe tax amount for 2,250,000 yen, plus an amount equal to 40% of the portion of the amount of salary or other wage for the month after deduction of social insurance premiums and similar that exceeds 2,250,000 yen

(vii)

Amount of salary or other wage for the month after deduction of social insurance premiums and similarColumn AColumn B
Number of dependents and similar persons
0 persons1 person2 persons3 persons4 persons5 persons6 persons7 persons
At leastLess thanTax amountTax amount
yenyenyenyenyenyenyenyen
3,500,000 yen1,102,1301,102,1001,095,7901,095,7701,089,4601,089,4301,083,1301,083,1001,076,7901,076,7701,070,4601,070,4301,064,1301,064,1001,057,7901,057,770
Amount exceeding 3,500,000 yenThe tax amount for 3,500,000 yen, plus an amount equal to 45% of the portion of the amount of salary or other wage for the month after deduction of social insurance premiums and similar that exceeds 3,500,000 yen
If the number of dependents and similar persons exceeds 7, the tax amount for 7 dependents and similar persons, less 1,580 yen for each person in excess of 7If a return for deduction for Dependents, etc. regarding secondary salaries has been submitted, the tax amount found from the columns above, less 1,580 yen for each dependent or similar person, according to the number of dependents and similar persons stated in that declaration

(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 tax amount is found as follows: (i) For a Resident who has submitted a salary income earner's return for deduction for Dependents, etc.: (1) First, find the amount remaining after deducting, from the amount of the Resident's salary or other wage for the month, the amount of social insurance premiums and similar deducted from that salary or other wage. (2) If 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, etcEtc.) (referred to as a "relative residing outside Japan" in (4)), limited to a dependent or similar person for whom the documents prescribed in that paragraph have been submitted or presented; the same applies hereinafter in this (i)) is 7 or fewer, find the applicable row of the "Amount of salary or other wage for the month after deduction of social insurance premiums and similar" column according to the amount found under (1); the amount stated where that row intersects the applicable column of column A found according to the number of dependents and similar persons so declared is the tax amount sought. (3) If the number of dependents and similar persons declared in that declaration exceeds 7, the amount obtained by deducting 1,580 yen for each person in excess of 7 from the tax amount found under (2) according to the amount found under (1), treating the number of dependents and similar persons as 7, is the tax amount sought. (4) In the cases referred to in (2) and (3), if that declaration 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 for the purposes of (2) and (3). (ii) 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), deduct, from the amount of the Resident's salary or other wage for the month, the amount of social insurance premiums and similar deducted from that salary or other wage, and find the applicable row of the "Amount of salary or other wage for the month after deduction of social insurance premiums and similar" column according to the amount after that deduction; the amount stated where that row intersects column B (if a return for deduction for Dependents, etc. regarding secondary salaries has been submitted, the amount obtained by deducting 1,580 yen for each dependent or similar person declared, 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 and a relative for withholding deduction who is deemed not to be stated in that declaration pursuant to the provisions of Article 186-3, and, where a dependent or similar person is a person stated as prescribed in Article 195, paragraph (5) (Return for Deduction for Dependents, etcEtc. Regarding Secondary Salaries), limited to a dependent or similar person for whom the documents prescribed in that paragraph have been submitted or presented)) is the tax amount sought.

（一）

その月の社会保険料等控除後の給与等の金額甲乙
扶養親族等の数
０人１人２人３人４人５人６人７人
以上未満税額税額
円円円円円円円円円円円
１０５，０００円未満１１１，０００円未満００００００００その月の社会保険料等控除後の給与等の金額の３％に相当する金額
１０５，０００１１１，０００１０７，０００１１３，０００１７０１４００００００００３，７００３，９００
１０７，０００１１３，０００１０９，０００１１５，０００２７０２４００００００００３，７００４，０００
１０９，０００１１５，０００１１１，０００１１７，０００３７０３４００００００００３，８００４，０００
１１１，０００１１７，０００１１３，０００１１９，０００４７０４４００００００００３，９００４，１００
１１３，０００１１９，０００１１５，０００１２１，０００５７０５４００００００００４，０００４，２００
１１５，０００１２１，０００１１７，０００１２３，０００６７０６４００００００００４，０００４，２００
１１７，０００１２３，０００１１９，０００１２５，０００７７０７４００００００００４，１００４，３００
１１９，０００１２５，０００１２１，０００１２７，０００８７０８４００００００００４，２００４，４００
１２１，０００１２７，０００１２３，０００１２９，０００９７０９４００００００００４，２００４，７００
１２３，０００１２９，０００１２５，０００１３１，０００１，０７０１，０４００００００００４，３００５，０００
１２５，０００１３１，０００１２７，０００１３３，０００１，１７０１，１４００００００００４，６００５，３００
１２７，０００１３３，０００１２９，０００１３５，０００１，２７０１，２４００００００００４，９００５，６００
１２９，０００１３５，０００１３１，０００１３７，０００１，３７０１，３４００００００００５，２００５，９００
１３１，０００１３７，０００１３３，０００１３９，０００１，４７０１，４４００００００００５，４００６，２００
１３３，０００１３９，０００１３５，０００１４１，０００１，５７０１，５４００００００００５，７００６，５００
１３５，０００１４１，０００１３７，０００１４３，０００１，６７０１，６４００００００００６，０００６，８００
１３７，０００１４３，０００１３９，０００１４５，０００１，７７０１，７４０１９０１６０００００００６，３００７，１００
１３９，０００１４５，０００１４１，０００１４７，０００１，８７０１，８４０２９０２６０００００００６，６００７，３００
１４１，０００１４７，０００１４３，０００１４９，０００１，９７０１，９４０３９０３６０００００００６，９００７，６００
１４３，０００１４９，０００１４５，０００１５１，０００２，０７０２，０４０４９０４６０００００００７，２００７，９００
１４５，０００１５１，０００１４７，０００１５３，０００２，１７０２，１４０５９０５６０００００００７，５００８，２００
１４７，０００１５３，０００１４９，０００１５５，０００２，２７０２，２４０６９０６６０００００００７，８００８，５００
１４９，０００１５５，０００１５１，０００１５７，０００２，３７０２，３４０７９０７６０００００００８，１００８，８００
１５１，０００１５７，０００１５３，０００１５９，０００２，４７０２，４４０８９０８６０００００００８，４００９，１００
１５３，０００１５９，０００１５５，０００１６１，０００２，５７０２，５４０９９０９６０００００００８，７００９，４００
１５５，０００１６１，０００１５７，０００１６３，０００２，６７０２，６４０１，０９０１，０６０００００００９，０００９，７００
１５７，０００１６３，０００１５９，０００１６５，０００２，７７０２，７４０１，１９０１，１６０００００００９，３００１０，０００
１５９，０００１６５，０００１６１，０００１６７，０００２，８５０２，８４０１，２７０１，２６０００００００９，６００１０，３００
１６１，０００１６７，０００１６３，０００１６９，０００２，９２０２，９４０１，３４０１，３６０００００００９，９００１０，６００
１６３，０００１６９，０００１６５，０００１７１，０００２，９９０３，０３０１，４１０１，４５０００００００１０，２００１０，９００
１６５，０００１７１，０００１６７，０００１７３，０００３，０６０３，１００１，４８０１，５２０００００００１０，５００１１，２００
１６７，０００１７３，０００１６９，０００１７５，０００３，１３０３，１７０１，５５０１，５９０００００００１０，８００１１，５００
１６９，０００１７５，０００１７１，０００１７７，０００３，２００３，２４０１，６２０１，６６０００００００１１，１００１１，８００
１７１，０００１７７，０００１７３，０００１７９，０００３，２７０３，３１０１，６９０１，７３０１００１５００００００１１，３００１２，１００
１７３，０００１７９，０００１７５，０００１８１，０００３，３４０３，３８０１，７６０１，８００１７０２２００００００１１，６００１２，４００
１７５，０００１８１，０００１７７，０００１８３，０００３，４１０３，４５０１，８３０１，８７０２４０２９００００００１１，９００１２，７００
１７７，０００１８３，０００１７９，０００１８５，０００３，４８０３，５２０１，９００１，９４０３１０３６００００００１２，２００１３，２００
１７９，０００１８５，０００１８１，０００１８７，０００３，５５０３，５９０１，９７０２，０１０３８０４３００００００１２，５００１３，９００
１８１，０００１８７，０００１８３，０００１８９，０００３，６２０３，６６０２，０４０２，０８０４５０５０００００００１３，０００１４，６００
１８３，０００１８９，０００１８５，０００１９１，０００３，６９０３，７３０２，１１０２，１５０５２０５７００００００１３，７００１５，３００
１８５，０００１９１，０００１８７，０００１９３，０００３，７６０３，８００２，１８０２，２２０５９０６４００００００１４，４００１６，０００
１８７，０００１９３，０００１８９，０００１９５，０００３，８３０３，８７０２，２５０２，２９０６６０７１００００００１５，１００１６，７００
１８９，０００１９５，０００１９１，０００１９７，０００３，９００３，９４０２，３２０２，３６０７３０７８００００００１５，８００１７，４００
１９１，０００１９７，０００１９３，０００１９９，０００３，９７０４，０１０２，３９０２，４３０８００８５００００００１６，５００１８，１００
１９３，０００１９９，０００１９５，０００２０１，０００４，０４０４，０８０２，４６０２，５００８７０９２００００００１７，２００１８，８００

（二）

その月の社会保険料等控除後の給与等の金額甲乙
扶養親族等の数
０人１人２人３人４人５人６人７人
以上未満税額税額
円円円円円円円円円円円
１９５，０００２０１，０００１９７，０００２０３，０００４，１１０４，１５０２，５３０２，５７０９４０９９００００００１７，９００１９，５００
１９７，０００２０３，０００１９９，０００２０５，０００４，１８０４，２２０２，６００２，６４０１，０１０１，０６００００００１８，６００２０，１００
１９９，０００２０５，０００２０１，０００２０７，０００４，２５０４，２９０２，６７０２，７１０１，０８０１，１３００００００１９，３００２０，８００
２０１，０００２０７，０００２０３，０００２０９，０００４，３２０４，３６０２，７４０２，７８０１，１５０１，２０００００００２０，０００２１，５００
２０３，０００２０９，０００２０５，０００２１１，０００４，３９０４，４３０２，８１０２，８５０１，２２０１，２７００００００２０，６００２２，２００
２０５，０００２１１，０００２０７，０００２１３，０００４，４６０４，５００２，８８０２，９２０１，２９０１，３４００００００２１，３００２２，７００
２０７，０００２１３，０００２０９，０００２１５，０００４，５３０４，５７０２，９５０２，９９０１，３６０１，４１００００００２２，０００２３，３００
２０９，０００２１５，０００２１１，０００２１７，０００４，６００４，６４０３，０２０３，０６０１，４３０１，４８００００００２２，５００２３，９００
２１１，０００２１７，０００２１３，０００２１９，０００４，６７０４，７１０３，０９０３，１３０１，５００１，５５００００００２３，１００２４，４００
２１３，０００２１９，０００２１５，０００２２１，０００４，７４０４，７８０３，１６０３，２００１，５７０１，６２００００００２３，６００２５，０００
２１５，０００２２１，０００２１７，０００２２４，０００４，８１０４，８７０３，２３０３，２９０１，６４０１，７０００１２０００００２４，２００２５，６００
２１７，０００２２４，０００２１９，０００２２７，０００４，８８０４，９８０３，３００３，３９０１，７１０１，８１０１３０２３０００００２４，８００２６，６００
２１９，０００２２７，０００２２１，０００２３０，０００４，９５０５，０８０３，３７０３，５００１，７８０１，９１０２００３３０００００２５，３００２７，６００
２２１，０００２３０，０００２２４，０００２３３，０００５，０４０５，１９０３，４５０３，６００１，８７０２，０２０２９０４４０００００２５，９００２８，６００
２２４，０００２３３，０００２２７，０００２３６，０００５，１４０５，２９０３，５６０３，７１０１，９８０２，１２０３９０５４０００００２６，９００２９，６００
２２７，０００２３６，０００２３０，０００２３９，０００５，２５０５，４００３，６６０３，８１０２，０８０２，２３０５００６５０００００２７，９００３０，５００
２３０，０００２３９，０００２３３，０００２４２，０００５，３５０５，５００３，７７０３，９２０２，１９０２，３３０６００７５０００００２８，９００３１，５００
２３３，０００２４２，０００２３６，０００２４５，０００５，４６０５，６１０３，８７０４，０２０２，２９０２，４４０７１０８６０００００２９，９００３２，５００
２３６，０００２４５，０００２３９，０００２４８，０００５，５６０５，７１０３，９８０４，１３０２，４００２，５４０８１０９６０００００３０，９００３３，５００
２３９，０００２４８，０００２４２，０００２５１，０００５，６７０５，８２０４，０８０４，２３０２，５００２，６５０９２０１，０７０００００３１，９００３４，５００
２４２，０００２５１，０００２４５，０００２５４，０００５，７７０５，９２０４，１９０４，３４０２，６１０２，７５０１，０２０１，１７０００００３２，９００３５，５００
２４５，０００２５４，０００２４８，０００２５７，０００５，８８０６，０３０４，２９０４，４４０２，７１０２，８６０１，１３０１，２８０００００３３，９００３６，５００
２４８，０００２５７，０００２５１，０００２６０，０００５，９８０６，１３０４，４００４，５５０２，８２０２，９６０１，２３０１，３８０００００３４，８００３７，５００
２５１，０００２６０，０００２５４，０００２６３，０００６，０９０６，２４０４，５００４，６５０２，９２０３，０７０１，３４０１，４９０００００３５，８００３８，５００
２５４，０００２６３，０００２５７，０００２６６，０００６，１９０６，３４０４，６１０４，７６０３，０３０３，１７０１，４４０１，５９０００００３６，８００３９，５００
２５７，０００２６６，０００２６０，０００２６９，０００６，３００６，４５０４，７１０４，８６０３，１３０３，２８０１，５５０１，７０００１１００００３７，８００４０，４００
２６０，０００２６９，０００２６３，０００２７２，０００６，４００６，５５０４，８２０４，９７０３，２４０３，３８０１，６５０１，８０００２２００００３８，８００４１，４００
２６３，０００２７２，０００２６６，０００２７５，０００６，５１０６，６６０４，９２０５，０７０３，３４０３，４９０１，７６０１，９１０１７０３２００００３９，８００４２，４００
２６６，０００２７５，０００２６９，０００２７８，０００６，６１０６，７６０５，０３０５，１８０３，４５０３，５９０１，８６０２，０１０２８０４３００００４０，８００４３，４００
２６９，０００２７８，０００２７２，０００２８１，０００６，７２０６，８７０５，１３０５，２８０３，５５０３，７００１，９７０２，１２０３８０５３００００４１，８００４４，４００
２７２，０００２８１，０００２７５，０００２８４，０００６，８２０６，９７０５，２４０５，３９０３，６６０３，８００２，０７０２，２２０４９０６４００００４２，８００４５，４００
２７５，０００２８４，０００２７８，０００２８７，０００６，９３０７，０８０５，３４０５，４９０３，７６０３，９１０２，１８０２，３３０５９０７４００００４３，８００４６，４００
２７８，０００２８７，０００２８１，０００２９０，０００７，０３０７，１８０５，４５０５，６００３，８７０４，０１０２，２８０２，４３０７００８５００００４４，７００４７，６００
２８１，０００２９０，０００２８４，０００２９３，０００７，１４０７，２９０５，５５０５，７００３，９７０４，１２０２，３９０２，５４０８００９５００００４５，７００４８，７００
２８４，０００２９３，０００２８７，０００２９６，０００７，２４０７，３９０５，６６０５，８１０４，０８０４，２２０２，４９０２，６４０９１０１，０６００００４６，８００４９，８００
２８７，０００２９６，０００２９０，０００２９９，０００７，３５０７，５００５，７６０５，９１０４，１８０４，３３０２，６００２，７５０１，０１０１，１６００００４７，９００５１，０００
２９０，０００２９９，０００２９３，０００３０２，０００７，４５０７，６００５，８７０６，０２０４，２９０４，４４０２，７００２，８５０１，１２０１，２７００００４９，０００５２，１００
２９３，０００３０２，０００２９６，０００３０５，０００７，５６０７，７２０５，９７０６，１４０４，３９０４，５６０２，８１０２，９７０１，２２０１，３９００００５０，２００５３，３００
２９６，０００３０５，０００２９９，０００３０８，０００７，６６０７，８４０６，０８０６，２６０４，５００４，６８０２，９１０３，０９０１，３３０１，５１００００５１，３００５４，１００
２９９，０００３０８，０００３０２，０００３１１，０００７，７７０７，９６０６，１９０６，３８０４，６００４，８００３，０２０３，２１０１，４４０１，６３００００５２，５００５４，９００
３０２，０００３１１，０００３０５，０００３１４，０００７，８９０８，０８０６，３１０６，５００４，７２０４，９２０３，１４０３，３３０１，５６０１，７５００１７０００５３，４００５５，７００
３０５，０００３１４，０００３０８，０００３１７，０００８，０１０８，２８０６，４３０６，６２０４，８４０５，０４０３，２６０３，４５０１，６８０１，８７００２９０００５４，１００５６，５００
３０８，０００３１７，０００３１１，０００３２０，０００８，１３０８，５２０６，５５０６，７４０４，９６０５，１６０３，３８０３，５７０１，８００１，９９０２１０４１０００５４，９００５７，３００
３１１，０００３２０，０００３１４，０００３２３，０００８，３７０８，７６０６，６７０６，８６０５，０８０５，２８０３，５００３，６９０１，９２０２，１１０３３０５３０００５５，７００５８，２００
３１４，０００３２３，０００３１７，０００３２６，０００８，６１０９，０００６，７９０６，９８０５，２００５，４００３，６２０３，８１０２，０４０２，２３０４５０６５０００５６，５００５９，２００
３１７，０００３２６，０００３２０，０００３２９，０００８，８５０９，２４０６，９１０７，１００５，３２０５，５２０３，７４０３，９３０２，１６０２，３５０５７０７７０００５７，３００６０，２００
３２０，０００３２９，０００３２３，０００３３２，０００９，０９０９，４８０７，０３０７，２２０５，４４０５，６４０３，８６０４，０５０２，２８０２，４７０６９０８９０００５８，３００６１，２００
３２３，０００３３２，０００３２６，０００３３５，０００９，３３０９，７２０７，１５０７，３４０５，５６０５，７６０３，９８０４，１７０２，４００２，５９０８１０１，０１０００５９，３００６２，３００
３２６，０００３３５，０００３２９，０００３３８，０００９，５７０９，９６０７，２７０７，４６０５，６８０５，８８０４，１００４，２９０２，５２０２，７１０９３０１，１３０００６０，３００６３，３００
３２９，０００３３８，０００３３２，０００３４１，０００９，８１０１０，２００７，３９０７，５８０５，８００６，０００４，２２０４，４１０２，６４０２，８３０１，０５０１，２５０００６１，３００６４，３００

（三）

その月の社会保険料等控除後の給与等の金額甲乙
扶養親族等の数
０人１人２人３人４人５人６人７人
以上未満税額税額
円円円円円円円円円円円
３３２，０００３４１，０００３３５，０００３４４，０００１０，０５０１０，４４０７，５１０７，７００５，９２０６，１２０４，３４０４，５３０２，７６０２，９５０１，１７０１，３７０００６２，４００６５，３００
３３５，０００３４４，０００３３８，０００３４７，０００１０，２９０１０，６８０７，６３０７，８２０６，０４０６，２４０４，４６０４，６５０２，８８０３，０７０１，２９０１，４９０００６３，４００６６，３００
３３８，０００３４７，０００３４１，０００３５０，０００１０，５３０１０，９２０７，７５０７，９４０６，１６０６，３６０４，５８０４，７７０３，０００３，１９０１，４１０１，６１０００６４，４００６７，３００
３４１，０００３５０，０００３４４，０００３５３，０００１０，７７０１１，１６０７，８７０８，０６０６，２８０６，４８０４，７００４，８９０３，１２０３，３１０１，５３０１，７３００１４００６５，４００６８，３００
３４４，０００３５３，０００３４７，０００３５６，０００１１，０１０１１，４００７，９９０８，２３０６，４００６，６００４，８２０５，０１０３，２４０３，４３０１，６５０１，８５００２６００６６，４００６９，３００
３４７，０００３５６，０００３５０，０００３５９，０００１１，２５０１１，６４０８，１１０８，４７０６，５２０６，７２０４，９４０５，１３０３，３６０３，５５０１，７７０１，９７０１９０３８００６７，４００７０，３００
３５０，０００３５９，０００３５３，０００３６２，０００１１，４９０１１，８８０８，３３０８，７１０６，６４０６，８４０５，０６０５，２５０３，４８０３，６７０１，８９０２，０９０３１０５０００６８，４００７１，３００
３５３，０００３６２，０００３５６，０００３６５，０００１１，７３０１２，１２０８，５７０８，９５０６，７６０６，９６０５，１８０５，３７０３，６００３，７９０２，０１０２，２１０４３０６２００６９，４００７２，３００
３５６，０００３６５，０００３５９，０００３６８，０００１１，９７０１２，３６０８，８１０９，１９０６，８８０７，０８０５，３００５，４９０３，７２０３，９１０２，１３０２，３３０５５０７４００７０，４００７３，３００
３５９，０００３６８，０００３６２，０００３７１，０００１２，２１０１２，６００９，０５０９，４３０７，０００７，２００５，４２０５，６１０３，８４０４，０３０２，２５０２，４５０６７０８６００７１，４００７４，３００
３６２，０００３７１，０００３６５，０００３７４，０００１２，４５０１２，８４０９，２９０９，６７０７，１２０７，３２０５，５４０５，７３０３，９６０４，１５０２，３７０２，５７０７９０９８００７２，４００７５，２００
３６５，０００３７４，０００３６８，０００３７７，０００１２，６９０１３，０８０９，５３０９，９１０７，２４０７，４４０５，６６０５，８５０４，０８０４，２７０２，４９０２，６９０９１０１，１０００７３，４００７６，１００
３６８，０００３７７，０００３７１，０００３８０，０００１２，９３０１３，３２０９，７７０１０，１５０７，３６０７，５６０５，７８０５，９７０４，２００４，３９０２，６１０２，８１０１，０３０１，２２００７４，４００７７，０００
３７１，０００３８０，０００３７４，０００３８３，０００１３，１７０１３，５６０１０，０１０１０，３９０７，４８０７，６８０５，９００６，０９０４，３２０４，５１０２，７３０２，９３０１，１５０１，３４００７５，３００７７，９００
３７４，０００３８３，０００３７７，０００３８６，０００１３，４１０１３，８００１０，２５０１０，６３０７，６００７，８００６，０２０６，２１０４，４４０４，６３０２，８５０３，０５０１，２７０１，４６００７６，２００７８，８００
３７７，０００３８６，０００３８０，０００３８９，０００１３，６５０１４，０４０１０，４９０１０，８７０７，７２０７，９２０６，１４０６，３３０４，５６０４，７５０２，９７０３，１７０１，３９０１，５８００７７，１００７９，８００
３８０，０００３８９，０００３８３，０００３９２，０００１３，８９０１４，２８０１０，７３０１１，１１０７，８４０８，０４０６，２６０６，４５０４，６８０４，８７０３，０９０３，２９０１，５１０１，７０００１２０７８，０００８１，５００
３８３，０００３９２，０００３８６，０００３９５，０００１４，１３０１４，５２０１０，９７０１１，３５０７，９６０８，１９０６，３８０６，５７０４，８００４，９９０３，２１０３，４１０１，６３０１，８２００２４０７８，９００８３，２００
３８６，０００３９５，０００３８９，０００３９８，０００１４，３７０１４，７６０１１，２１０１１，５９０８，０８０８，４３０６，５００６，６９０４，９２０５，１１０３，３３０３，５３０１，７５０１，９４０１７０３６０８０，３００８４，８００
３８９，０００３９８，０００３９２，０００４０１，０００１４，６１０１５，０００１１，４５０１１，８３０８，２８０８，６７０６，６２０６，８１０５，０４０５，２３０３，４５０３，６５０１，８７０２，０６０２９０４８０８１，９００８６，５００
３９２，０００４０１，０００３９５，０００４０４，０００１４，８５０１５，２４０１１，６９０１２，０７０８，５２０８，９１０６，７４０６，９３０５，１６０５，３５０３，５７０３，７７０１，９９０２，１８０４１０６００８３，６００８８，２００
３９５，０００４０４，０００３９８，０００４０７，０００１５，０９０１５，４８０１１，９３０１２，３１０８，７６０９，１５０６，８６０７，０５０５，２８０５，４７０３，６９０３，８９０２，１１０２，３００５３０７２０８５，３００８９，８００
３９８，０００４０７，０００４０１，０００４１０，０００１５，３３０１５，７２０１２，１７０１２，５５０９，０００９，３９０６，９８０７，１７０５，４００５，５９０３，８１０４，０１０２，２３０２，４２０６５０８４０８６，９００９１，５００
４０１，０００４１０，０００４０４，０００４１３，０００１５，５７０１５，９６０１２，４１０１２，７９０９，２４０９，６３０７，１００７，２９０５，５２０５，７１０３，９３０４，１３０２，３５０２，５４０７７０９６０８８，６００９３，２００
４０４，０００４１３，０００４０７，０００４１６，０００１５，８１０１６，２００１２，６５０１３，０３０９，４８０９，８７０７，２２０７，４１０５，６４０５，８３０４，０５０４，２５０２，４７０２，６６０８９０１，０８０９０，３００９４，８００
４０７，０００４１６，０００４１０，０００４１９，０００１６，０５０１６，４４０１２，８９０１３，２７０９，７２０１０，１１０７，３４０７，５３０５，７６０５，９５０４，１７０４，３７０２，５９０２，７８０１，０１０１，２００９１，９００９６，５００
４１０，０００４１９，０００４１３，０００４２２，０００１６，２９０１６，６８０１３，１３０１３，５１０９，９６０１０，３５０７，４６０７，６５０５，８８０６，０７０４，２９０４，４９０２，７１０２，９００１，１３０１，３２０９３，６００９８，２００
４１３，０００４２２，０００４１６，０００４２５，０００１６，５３０１６，９２０１３，３７０１３，７５０１０，２００１０，５９０７，５８０７，７７０６，０００６，１９０４，４１０４，６１０２，８３０３，０２０１，２５０１，４４０９５，３００９９，８００
４１６，０００４２５，０００４１９，０００４２８，０００１６，７７０１７，１６０１３，６１０１３，９９０１０，４４０１０，８３０７，７００７，８９０６，１２０６，３１０４，５３０４，７３０２，９５０３，１４０１，３７０１，５６０９６，９００１０１，５００
４１９，０００４２８，０００４２２，０００４３１，０００１７，０１０１７，４００１３，８５０１４，２３０１０，６８０１１，０７０７，８２０８，０１０６，２４０６，４３０４，６５０４，８５０３，０７０３，２６０１，４９０１，６８０９８，６００１０３，２００
４２２，０００４３１，０００４２５，０００４３４，０００１７，２５０１７，６４０１４，０９０１４，４７０１０，９２０１１，３１０７，９４０８，１４０６，３６０６，５５０４，７７０４，９７０３，１９０３，３８０１，６１０１，８００１００，３００１０４，８００
４２５，０００４３４，０００４２８，０００４３７，０００１７，４９０１７，８８０１４，３３０１４，７１０１１，１６０１１，５５０８，０６０８，３８０６，４８０６，６７０４，８９０５，０９０３，３１０３，５００１，７３０１，９２０１０１，９００１０６，５００
４２８，０００４３７，０００４３１，０００４４０，０００１７，７３０１８，１２０１４，５７０１４，９５０１１，４００１１，７９０８，２３０８，６２０６，６００６，７９０５，０１０５，２１０３，４３０３，６２０１，８５０２，０４０１０３，６００１０８，２００
４３１，０００４４０，０００４３４，０００４４３，０００１７，９７０１８，３６０１４，８１０１５，１９０１１，６４０１２，０３０８，４７０８，８６０６，７２０６，９１０５，１３０５，３３０３，５５０３，７４０１，９７０２，１６０１０５，３００１０９，８００
４３４，０００４４３，０００４３７，０００４４６，０００１８，２１０１８，６００１５，０５０１５，４３０１１，８８０１２，２７０８，７１０９，１００６，８４０７，０３０５，２５０５，４５０３，６７０３，８６０２，０９０２，２８０１０６，９００１１１，５００
４３７，０００４４６，０００４４０，０００４４９，０００１８，４５０１８，８４０１５，２９０１５，６７０１２，１２０１２，５１０８，９５０９，３４０６，９６０７，１５０５，３７０５，５７０３，７９０３，９８０２，２１０２，４００１０８，６００１１３，１００
４４０，０００４４９，０００４４３，０００４５２，０００１８，６９０１９，０８０１５，５３０１５，９１０１２，３６０１２，７５０９，１９０９，５８０７，０８０７，２７０５，４９０５，６９０３，９１０４，１００２，３３０２，５２０１１０，３００１１４，８００
４４３，０００４５２，０００４４６，０００４５５，０００１８，９３０１９，３２０１５，７７０１６，１５０１２，６００１２，９９０９，４３０９，８２０７，２００７，３９０５，６１０５，８１０４，０３０４，２２０２，４５０２，６４０１１１，９００１１６，５００
４４６，０００４５５，０００４４９，０００４５８，０００１９，１７０１９，７５０１６，０１０１６，３９０１２，８４０１３，２３０９，６７０１０，０６０７，３２０７，５１０５，７３０５，９３０４，１５０４，３４０２，５７０２，７６０１１３，６００１１８，１００
４４９，０００４５８，０００４５２，０００４６１，０００１９，４５０２０，２３０１６，２５０１６，６３０１３，０８０１３，４７０９，９１０１０，３００７，４４０７，６３０５，８５０６，０５０４，２７０４，４６０２，６９０２，８８０１１５，２００１１９，８００
４５２，０００４６１，０００４５５，０００４６４，０００１９，９３０２０，７１０１６，４９０１６，８７０１３，３２０１３，７１０１０，１５０１０，５４０７，５６０７，７５０５，９７０６，１７０４，３９０４，５８０２，８１０３，０００１１６，９００１２１，５００
４５５，０００４６４，０００４５８，０００４６７，０００２０，４１０２１，１９０１６，７３０１７，１１０１３，５６０１３，９５０１０，３９０１０，７８０７，６８０７，８７０６，０９０６，２９０４，５１０４，７００２，９３０３，１２０１１８，６００１２３，１００
４５８，０００４６７，０００４６１，０００４７０，０００２０，８９０２１，６７０１６，９７０１７，３５０１３，８００１４，１９０１０，６３０１１，０２０７，８００７，９９０６，２１０６，４１０４，６３０４，８２０３，０５０３，２４０１２０，２００１２４，８００
４６１，０００４７０，０００４６４，０００４７３，０００２１，３７０２２，１５０１７，２１０１７，５９０１４，０４０１４，４３０１０，８７０１１，２６０７，９２０８，１１０６，３３０６，５３０４，７５０４，９４０３，１７０３，３６０１２１，９００１２６，５００
４６４，０００４７３，０００４６７，０００４７６，０００２１，８５０２２，６３０１７，４５０１７，８３０１４，２８０１４，６７０１１，１１０１１，５００８，０４０８，３３０６，４５０６，６５０４，８７０５，０６０３，２９０３，４８０１２３，６００１２８，１００
４６７，０００４７６，０００４７０，０００４７９，０００２２，３３０２３，１１０１７，６９０１８，０７０１４，５２０１４，９１０１１，３５０１１，７４０８，１９０８，５７０６，５７０６，７７０４，９９０５，１８０３，４１０３，６００１２５，２００１２９，７００
４７０，０００４７９，０００４７３，０００４８２，０００２２，８１０２３，５９０１７，９３０１８，３１０１４，７６０１５，１５０１１，５９０１１，９８０８，４３０８，８１０６，６９０６，８９０５，１１０５，３００３，５３０３，７２０１２６，９００１３１，３００
４７３，０００４８２，０００４７６，０００４８５，０００２３，２９０２４，０７０１８，１７０１８，５５０１５，０００１５，３９０１１，８３０１２，２２０８，６７０９，０５０６，８１０７，０１０５，２３０５，４２０３，６５０３，８４０１２８，５００１３２，８００
４７６，０００４８５，０００４７９，０００４８８，０００２３，７７０２４，５５０１８，４１０１８，７９０１５，２４０１５，６３０１２，０７０１２，４６０８，９１０９，２９０６，９３０７，１３０５，３５０５，５４０３，７７０３，９６０１３０，１００１３４，４００
４７９，０００４８８，０００４８２，０００４９１，０００２４，２５０２５，０３０１８，６５０１９，０３０１５，４８０１５，８７０１２，３１０１２，７００９，１５０９，５３０７，０５０７，２５０５，４７０５，６６０３，８９０４，０８０１３１，７００１３６，０００

（四）

その月の社会保険料等控除後の給与等の金額甲乙
扶養親族等の数
０人１人２人３人４人５人６人７人
以上未満税額税額
円円円円円円円円円円円
４８２，０００４９１，０００４８５，０００４９４，０００２４，７３０２５，５１０１８，８９０１９，２７０１５，７２０１６，１１０１２，５５０１２，９４０９，３９０９，７７０７，１７０７，３７０５，５９０５，７８０４，０１０４，２００１３３，３００１３７，６００
４８５，０００４９４，０００４８８，０００４９７，０００２５，２１０２５，９９０１９，１３０１９，６５０１５，９６０１６，３５０１２，７９０１３，１８０９，６３０１０，０１０７，２９０７，４９０５，７１０５，９００４，１３０４，３２０１３４，８００１３９，１００
４８８，０００４９７，０００４９１，０００５００，０００２５，６９０２６，４７０１９，３７０２０，１３０１６，２００１６，５９０１３，０３０１３，４２０９，８７０１０，２５０７，４１０７，６１０５，８３０６，０２０４，２５０４，４４０１３６，４００１４０，７００
４９１，０００５００，０００４９４，０００５０３，０００２６，１７０２６，９５０１９，８４０２０，６１０１６，４４０１６，８３０１３，２７０１３，６６０１０，１１０１０，４９０７，５３０７，７３０５，９５０６，１４０４，３７０４，５６０１３８，０００１４２，３００
４９４，０００５０３，０００４９７，０００５０６，０００２６，６５０２７，４３０２０，３２０２１，０９０１６，６８０１７，０７０１３，５１０１３，９００１０，３５０１０，７３０７，６５０７，８５０６，０７０６，２６０４，４９０４，６８０１３９，６００１４３，９００
４９７，０００５０６，０００５００，０００５０９，０００２７，１３０２７，９１０２０，８００２１，５７０１６，９２０１７，３１０１３，７５０１４，１４０１０，５９０１０，９７０７，７７０７，９７０６，１９０６，３８０４，６１０４，８００１４１，１００１４５，４００
５００，０００５０９，０００５０３，０００５１２，０００２７，６１０２８，３９０２１，２８０２２，０５０１７，１６０１７，５５０１３，９９０１４，３８０１０，８３０１１，２１０７，８９０８，０９０６，３１０６，５００４，７３０４，９２０１４２，７００１４７，０００
５０３，０００５１２，０００５０６，０００５１５，０００２８，０９０２８，８７０２１，７６０２２，５３０１７，４００１７，７９０１４，２３０１４，６２０１１，０７０１１，４５０８，０１０８，２９０６，４３０６，６２０４，８５０５，０４０１４４，３００１４８，６００
５０６，０００５１５，０００５０９，０００５１８，０００２８，５７０２９，３５０２２，２４０２３，０１０１７，６４０１８，０３０１４，４７０１４，８６０１１，３１０１１，６９０８，１４０８，５３０６，５５０６，７４０４，９７０５，１６０１４５，９００１５０，２００
５０９，０００５１８，０００５１２，０００５２１，０００２９，０５０２９，８３０２２，７２０２３，４９０１７，８８０１８，２７０１４，７１０１５，１００１１，５５０１１，９３０８，３８０８，７７０６，６７０６，８６０５，０９０５，２８０１４７，４００１５１，７００
５１２，０００５２１，０００５１５，０００５２４，０００２９，５３０３０，３１０２３，２００２３，９７０１８，１２０１８，５１０１４，９５０１５，３４０１１，７９０１２，１７０８，６２０９，０１０６，７９０６，９８０５，２１０５，４００１４９，０００１５３，３００
５１５，０００５２４，０００５１８，０００５２７，０００３０，０１０３０，７９０２３，６８０２４，４５０１８，３６０１８，７５０１５，１９０１５，５８０１２，０３０１２，４１０８，８６０９，２５０６，９１０７，１００５，３３０５，５２０１５０，６００１５４，９００
５１８，０００５２７，０００５２１，０００５３０，０００３０，４９０３１，２７０２４，１６０２４，９３０１８，６００１８，９９０１５，４３０１５，８２０１２，２７０１２，６５０９，１００９，４９０７，０３０７，２２０５，４５０５，６４０１５２，２００１５６，５００
５２１，０００５３０，０００５２４，０００５３３，０００３０，９７０３１，７５０２４，６４０２５，４１０１８，８４０１９，２３０１５，６７０１６，０６０１２，５１０１２，８９０９，３４０９，７３０７，１５０７，３４０５，５７０５，７６０１５３，７００１５８，０００
５２４，０００５３３，０００５２７，０００５３６，０００３１，４５０３２，２３０２５，１２０２５，８９０１９，０８０１９，５６０１５，９１０１６，３００１２，７５０１３，１３０９，５８０９，９７０７，２７０７，４６０５，６９０５，８８０１５５，３００１５９，４００
５２７，０００５３６，０００５３０，０００５３９，０００３１，９３０３２，７１０２５，６００２６，３７０１９，３２０２０，０４０１６，１５０１６，５４０１２，９９０１３，３７０９，８２０１０，２１０７，３９０７，５８０５，８１０６，０００１５６，９００１６０，９００
５３０，０００５３９，０００５３３，０００５４２，０００３２，４１０３３，１９０２６，０８０２６，８５０１９，７５０２０，５２０１６，３９０１６，７８０１３，２３０１３，６１０１０，０６０１０，４５０７，５１０７，７００５，９３０６，１２０１５８，３００１６２，３００
５３３，０００５４２，０００５３６，０００５４５，０００３２，８９０３３，６７０２６，５６０２７，３３０２０，２３０２１，０００１６，６３０１７，０２０１３，４７０１３，８５０１０，３００１０，６９０７，６３０７，８２０６，０５０６，２４０１５９，８００１６３，７００
５３６，０００５４５，０００５３９，０００５４８，０００３３，３７０３４，１５０２７，０４０２７，８１０２０，７１０２１，４８０１６，８７０１７，２６０１３，７１０１４，０９０１０，５４０１０，９３０７，７５０７，９４０６，１７０６，３６０１６１，２００１６５，２００
５３９，０００５４８，０００５４２，０００５５１，０００３３，８５０３４，６３０２７，５２０２８，２９０２１，１９０２１，９６０１７，１１０１７，５００１３，９５０１４，３３０１０，７８０１１，１７０７，８７０８，０６０６，２９０６，４８０１６２，６００１６６，６００
５４２，０００５５１，０００５４５，０００５５４，０００３４，３３０３５，１６０２８，０００２８，８２０２１，６７０２２，４９０１７，３５０１７，７７０１４，１９０１４，６００１１，０２０１１，４３０７，９９０８，２７０６，４１０６，６１０１６４，１００１６８，１００
５４５，０００５５４，０００５４８，０００５５７，０００３４，８１０３５，７００２８，４８０２９，３６０２２，１５０２３，０３０１７，５９０１８，０４０１４，４３０１４，８７０１１，２６０１１，７００８，１１０８，５４０６，５３０６，７５０１６５，５００１６９，５００
５４８，０００５５７，０００５５１，０００５６０，０００３５，２９０３６，２４０２８，９６０２９，９００２２，６３０２３，５７０１７，８３０１８，３１０１４，６７０１５，１４０１１，５００１１，９７０８，３３０８，８１０６，６５０６，８８０１６７，０００１７０，９００
５５１，０００５６０，０００５５４，０００５６３，０００３５，８２０３６，７８０２９，４９０３０，４４０２３，１６０２４，１１０１８，１００１８，５８０１４，９３０１５，４１０１１，７７０１２，２４０８，６００９，０８０６，７８０７，０２０１６８，４００１７２，４００
５５４，０００５６３，０００５５７，０００５６６，０００３６，３６０３７，３２０３０，０３０３０，９８０２３，７００２４，６５０１８，３７０１８，８５０１５，２００１５，６８０１２，０４０１２，５１０８，８７０９，３５０６，９１０７，１５０１６９，８００１７３，８００
５５７，０００５６６，０００５６０，０００５６９，０００３６，９００３７，８６０３０，５７０３１，５２０２４，２４０２５，１９０１８，６４０１９，１２０１５，４７０１５，９５０１２，３１０１２，７８０９，１４０９，６２０７，０５０７，２９０１７１，３００１７５，３００
５６０，０００５６９，０００５６３，０００５７２，０００３７，４４０３８，４００３１，１１０３２，０６０２４，７８０２５，７３０１８，９１０１９，４００１５，７４０１６，２２０１２，５８０１３，０５０９，４１０９，８９０７，１８０７，４２０１７２，７００１７６，７００
５６３，０００５７２，０００５６６，０００５７５，０００３７，９８０３８，９４０３１，６５０３２，６００２５，３２０２６，２７０１９，１８０１９，９４０１６，０１０１６，４９０１２，８５０１３，３２０９，６８０１０，１６０７，３２０７，５６０１７４，２００１７８，１００
５６６，０００５７５，０００５６９，０００５７８，０００３８，５２０３９，４８０３２，１９０３３，１４０２５，８６０２６，８１０１９，５２０２０，４８０１６，２８０１６，７６０１３，１２０１３，５９０９，９５０１０，４３０７，４５０７，６９０１７５，６００１７９，６００
５６９，０００５７８，０００５７２，０００５８１，０００３９，０６０４０，０２０３２，７３０３３，６８０２６，４００２７，３５０２０，０６０２１，０２０１６，５５０１７，０３０１３，３９０１３，８６０１０，２２０１０，７００７，５９０７，８３０１７７，０００１８１，０００
５７２，０００５８１，０００５７５，０００５８４，０００３９，６００４０，５６０３３，２７０３４，２２０２６，９４０２７，８９０２０，６００２１，５６０１６，８２０１７，３００１３，６６０１４，１３０１０，４９０１０，９７０７，７２０７，９６０１７８，５００１８２，５００
５７５，０００５８４，０００５７８，０００５８７，０００４０，１４０４１，１００３３，８１０３４，７６０２７，４８０２８，４３０２１，１４０２２，１００１７，０９０１７，５７０１３，９３０１４，４００１０，７６０１１，２４０７，８６０８，１００１７９，９００１８３，９００
５７８，０００５８７，０００５８１，０００５９０，０００４０，６８０４１，６４０３４，３５０３５，３００２８，０２０２８，９７０２１，６８０２２，６４０１７，３６０１７，８４０１４，２００１４，６７０１１，０３０１１，５１０７，９９０８，３４０１８１，４００１８５，３００
５８１，０００５９０，０００５８４，０００５９３，０００４１，２２０４２，１８０３４，８９０３５，８４０２８，５６０２９，５１０２２，２２０２３，１８０１７，６３０１８，１１０１４，４７０１４，９４０１１，３００１１，７８０８，１３０８，６１０１８２，８００１８６，８００
５８４，０００５９３，０００５８７，０００５９６，０００４１，７６０４２，７２０３５，４３０３６，３８０２９，１００３０，０５０２２，７６０２３，７２０１７，９００１８，３８０１４，７４０１５，２１０１１，５７０１２，０５０８，４００８，８８０１８４，２００１８８，２００
５８７，０００５９６，０００５９０，０００５９９，０００４２，３００４３，２６０３５，９７０３６，９２０２９，６４０３０，５９０２３，３００２４，２６０１８，１７０１８，６５０１５，０１０１５，４８０１１，８４０１２，３２０８，６７０９，１５０１８５，７００１８９，７００
５９０，０００５９９，０００５９３，０００６０２，０００４２，８４０４３，８００３６，５１０３７，４６０３０，１８０３１，１３０２３，８４０２４，８００１８，４４０１８，９２０１５，２８０１５，７５０１２，１１０１２，５９０８，９４０９，４２０１８７，１００１９１，１００
５９３，０００６０２，０００５９６，０００６０５，０００４３，３８０４４，３４０３７，０５０３８，０００３０，７２０３１，６７０２４，３８０２５，３４０１８，７１０１９，１９０１５，５５０１６，０２０１２，３８０１２，８６０９，２１０９，６９０１８８，６００１９２，５００
５９６，０００６０５，０００５９９，０００６０８，０００４３，９２０４４，８８０３７，５９０３８，５４０３１，２６０３２，２１０２４，９２０２５，８８０１８，９８０１９，５４０１５，８２０１６，２９０１２，６５０１３，１３０９，４８０９，９６０１９０，０００１９４，０００
５９９，０００６０８，０００６０２，０００６１１，０００４４，４６０４５，４２０３８，１３０３９，０８０３１，８００３２，７５０２５，４６０２６，４２０１９，２５０２０，０８０１６，０９０１６，５６０１２，９２０１３，４００９，７５０１０，２３０１９１，４００１９５，４００
６０２，０００６１１，０００６０５，０００６１４，０００４５，０００４５，９６０３８，６７０３９，６２０３２，３４０３３，２９０２６，０００２６，９６０１９，６７０２０，６２０１６，３６０１６，８３０１３，１９０１３，６７０１０，０２０１０，５００１９２，９００１９６，９００
６０５，０００６１４，０００６０８，０００６１７，０００４５，５４０４６，５００３９，２１０４０，１６０３２，８８０３３，８３０２６，５４０２７，５００２０，２１０２１，１６０１６，６３０１７，１００１３，４６０１３，９４０１０，２９０１０，７７０１９４，３００１９８，３００
６０８，０００６１７，０００６１１，０００６２０，０００４６，０８０４７，０４０３９，７５０４０，７００３３，４２０３４，３７０２７，０８０２８，０４０２０，７５０２１，７００１６，９００１７，３７０１３，７３０１４，２１０１０，５６０１１，０４０１９５，８００１９９，７００
６１１，０００６２０，０００６１４，０００６２３，０００４６，６２０４７，５８０４０，２９０４１，２４０３３，９６０３４，９１０２７，６２０２８，５８０２１，２９０２２，２４０１７，１７０１７，６４０１４，０００１４，４８０１０，８３０１１，３１０１９７，２００２０１，２００
６１４，０００６２３，０００６１７，０００６２６，０００４７，１６０４８，１２０４０，８３０４１，７８０３４，５００３５，４５０２８，１６０２９，１２０２１，８３０２２，７８０１７，４４０１７，９１０１４，２７０１４，７５０１１，１００１１，５８０１９８，６００２０２，６００
６１７，０００６２６，０００６２０，０００６２９，０００４７，７００４８，６６０４１，３７０４２，３２０３５，０４０３５，９９０２８，７００２９，６６０２２，３７０２３，３２０１７，７１０１８，１８０１４，５４０１５，０２０１１，３７０１１，８５０２００，１００２０４，１００
６２０，０００６２９，０００６２３，０００６３２，０００４８，２４０４９，２００４１，９１０４２，８６０３５，５８０３６，５３０２９，２４０３０，２００２２，９１０２３，８６０１７，９８０１８，４５０１４，８１０１５，２９０１１，６４０１２，１２０２０１，５００２０５，５００
６２３，０００６３２，０００６２６，０００６３５，０００４８，７８０４９，７４０４２，４５０４３，４００３６，１２０３７，０７０２９，７８０３０，７４０２３，４５０２４，４００１８，２５０１８，７２０１５，０８０１５，５６０１１，９１０１２，３９０２０３，０００２０６，９００
６２６，０００６３５，０００６２９，０００６３８，０００４９，３２０５０，２８０４２，９９０４３，９４０３６，６６０３７，６１０３０，３２０３１，２８０２３，９９０２４，９４０１８，５２０１８，９９０１５，３５０１５，８３０１２，１８０１２，６６０２０４，４００２０８，４００
６２９，０００６３８，０００６３２，０００６４１，０００４９，８６０５０，８２０４３，５３０４４，４８０３７，２００３８，１５０３０，８６０３１，８２０２４，５３０２５，４８０１８，７９０１９，２６０１５，６２０１６，１００１２，４５０１２，９３０２０５，８００２０９，８００

（五）

その月の社会保険料等控除後の給与等の金額甲乙
扶養親族等の数
０人１人２人３人４人５人６人７人
以上未満税額税額
円円円円円円円円円円円
６３２，０００６４１，０００６３５，０００６４４，０００５０，４００５１，３６０４４，０７０４５，０２０３７，７４０３８，６９０３１，４００３２，３６０２５，０７０２６，０２０１９，０６０１９，６９０１５，８９０１６，３７０１２，７２０１３，２００２０７，３００２１１，３００
６３５，０００６４４，０００６３８，０００６４７，０００５０，９４０５１，９００４４，６１０４５，５６０３８，２８０３９，２３０３１，９４０３２，９００２５，６１０２６，５６０１９，３３０２０，２３０１６，１６０１６，６４０１２，９９０１３，４７０２０８，７００２１２，５００
６３８，０００６４７，０００６４１，０００６５０，０００５１，４８０５２，４４０４５，１５０４６，１００３８，８２０３９，７７０３２，４８０３３，４４０２６，１５０２７，１００１９，８２０２０，７７０１６，４３０１６，９１０１３，２６０１３，７４０２１０，２００２１３，５００
６４１，０００６５０，０００６４４，０００６５３，０００５２，０２０５２，９８０４５，６９０４６，６４０３９，３６０４０，３１０３３，０２０３３，９８０２６，６９０２７，６４０２０，３６０２１，３１０１６，７００１７，１８０１３，５３０１４，０１０２１１，５００２１４，５００
６４４，０００６５３，０００６４７，０００６５６，０００５２，５６０５３，５２０４６，２３０４７，１８０３９，９００４０，８５０３３，５６０３４，５２０２７，２３０２８，１８０２０，９００２１，８５０１６，９７０１７，４５０１３，８００１４，２８０２１２，５００２１５，５００
６４７，０００６５６，０００６５０，０００６５９，０００５３，１００５４，０６０４６，７７０４７，７２０４０，４４０４１，３９０３４，１００３５，０６０２７，７７０２８，７２０２１，４４０２２，３９０１７，２４０１７，７２０１４，０７０１４，５５０２１３，５００２１６，５００
６５０，０００６５９，０００６５３，０００６６２，０００５３，６４０５４，６００４７，３１０４８，２６０４０，９８０４１，９３０３４，６４０３５，６００２８，３１０２９，２６０２１，９８０２２，９３０１７，５１０１７，９９０１４，３４０１４，８２０２１４，５００２１７，５００
６５３，０００６６２，０００６５６，０００６６５，０００５４，１８０５５，１４０４７，８５０４８，８００４１，５２０４２，４７０３５，１８０３６，１４０２８，８５０２９，８００２２，５２０２３，４７０１７，７８０１８，２６０１４，６１０１５，０９０２１５，５００２１８，５００
６５６，０００６６５，０００６５９，０００６６８，０００５４，７２０５５，６８０４８，３９０４９，３４０４２，０６０４３，０１０３５，７２０３６，６８０２９，３９０３０，３４０２３，０６０２４，０１０１８，０５０１８，５３０１４，８８０１５，３６０２１６，５００２１９，５００
６５９，０００６６８，０００６６２，０００６７１，０００５５，２６０５６，２２０４８，９３０４９，８８０４２，６００４３，５５０３６，２６０３７，２２０２９，９３０３０，８８０２３，６００２４，５５０１８，３２０１８，８００１５，１５０１５，６３０２１７，５００２２０，４００
６６２，０００６７１，０００６６５，０００６７４，０００５５，８００５６，７６０４９，４７０５０，４２０４３，１４０４４，０９０３６，８００３７，７６０３０，４７０３１，４２０２４，１４０２５，０９０１８，５９０１９，０７０１５，４２０１５，９００２１８，５００２２１，４００
６６５，０００６７４，０００６６８，０００６７７，０００５６，３４０５７，３００５０，０１０５０，９６０４３，６８０４４，６３０３７，３４０３８，３００３１，０１０３１，９６０２４，６８０２５，６３０１８，８６０１９，３４０１５，６９０１６，１７０２１９，５００２２２，４００
６６８，０００６７７，０００６７１，０００６８０，０００５６，８８０５７，８４０５０，５５０５１，５００４４，２２０４５，１７０３７，８８０３８，８４０３１，５５０３２，５００２５，２２０２６，１７０１９，１３０１９，８４０１５，９６０１６，４４０２２０，４００２２３，４００
６７１，０００６８０，０００６７４，０００６８３，０００５７，４２０５８，３８０５１，０９０５２，０４０４４，７６０４５，７１０３８，４２０３９，３８０３２，０９０３３，０４０２５，７６０２６，７１０１９，４２０２０，３８０１６，２３０１６，７１０２２１，４００２２４，４００
６７４，０００６８３，０００６７７，０００６８６，０００５７，９６０５８，９２０５１，６３０５２，５８０４５，３００４６，２５０３８，９６０３９，９２０３２，６３０３３，５８０２６，３００２７，２５０１９，９６０２０，９２０１６，５００１６，９８０２２２，４００２２５，４００
６７７，０００６８６，０００６８０，０００６８９，０００５８，５００５９，４６０５２，１７０５３，１２０４５，８４０４６，７９０３９，５００４０，４６０３３，１７０３４，１２０２６，８４０２７，７９０２０，５００２１，４６０１６，７７０１７，２５０２２３，４００２２６，４００
６８０，０００６８９，０００６８３，０００６９２，０００５９，０４０６０，０００５２，７１０５３，６６０４６，３８０４７，３３０４０，０４０４１，０００３３，７１０３４，６６０２７，３８０２８，３３０２１，０４０２２，０００１７，０４０１７，５２０２２４，４００２２８，０００
６８３，０００６９２，０００６８６，０００６９５，０００５９，５８０６０，５４０５３，２５０５４，２００４６，９２０４７，８７０４０，５８０４１，５４０３４，２５０３５，２００２７，９２０２８，８７０２１，５８０２２，５４０１７，３１０１７，７９０２２５，４００２２９，５００
６８６，０００６９５，０００６８９，０００６９８，０００６０，１２０６１，０８０５３，７９０５４，７４０４７，４６０４８，４１０４１，１２０４２，０８０３４，７９０３５，７４０２８，４６０２９，４１０２２，１２０２３，０８０１７，５８０１８，０６０２２６，７００２３１，０００
６８９，０００６９８，０００６９２，０００７０１，０００６０，６６０６１，６２０５４，３３０５５，２８０４８，０００４８，９５０４１，６６０４２，６２０３５，３３０３６，２８０２９，０００２９，９５０２２，６６０２３，６２０１７，８５０１８，３３０２２８，２００２３２，５００
６９２，０００７０１，０００６９５，０００７０４，０００６１，２００６２，１６０５４，８７０５５，８２０４８，５４０４９，４９０４２，２００４３，１６０３５，８７０３６，８２０２９，５４０３０，４９０２３，２００２４，１６０１８，１２０１８，６００２２９，７００２３４，０００
６９５，０００７０４，０００６９８，０００７０７，０００６１，７４０６２，７００５５，４１０５６，３６０４９，０８０５０，０３０４２，７４０４３，７００３６，４１０３７，３６０３０，０８０３１，０３０２３，７４０２４，７００１８，３９０１８，８７０２３１，２００２３５，５００
６９８，０００７０７，０００７０１，０００７１０，０００６２，２８０６３，２４０５５，９５０５６，９１０４９，６２０５０，５７０４３，２８０４４，２４０３６，９５０３７，９１０３０，６２０３１，５７０２４，２８０２５，２４０１８，６６０１９，１４０２３２，７００２３７，０００
７０１，０００７１０，０００７０４，０００７１３，０００６２，８２０６３，８４０５６，４９０５７，５１０５０，１６０５１，１７０４３，８２０４４，８４０３７，４９０３８，５１０３１，１６０３２，１７０２４，８２０２５，８４０１８，９３０１９，５１０２３４，２００２３８，６００
７０４，０００７１３，０００７０７，０００７１６，０００６３，３６０６４，４４０５７，０３０５８，１１０５０，７００５１，７７０４４，３６０４５，４４０３８，０３０３９，１１０３１，７００３２，７７０２５，３６０２６，４４０１９，２００２０，１１０２３５，８００２４０，１００
７０７，０００７１６，０００７１０，０００７１９，０００６３，９１０６５，０４０５７，５７０５８，７１０５１，２４０５２，３７０４４，９１０４６，０４０３８，５７０３９，７１０３２，２４０３３，３７０２５，９１０２７，０４０１９，５７０２０，７１０２３７，３００２４１，６００
７１０，０００７１９，０００７１３，０００７２２，０００６４，５１０６５，６４０５８，１７０５９，３１０５１，８４０５２，９７０４５，５１０４６，６４０３９，１７０４０，３１０３２，８４０３３，９７０２６，５１０２７，６４０２０，１７０２１，３１０２３８，８００２４３，１００
７１３，０００７２２，０００７１６，０００７２５，０００６５，１１０６６，２４０５８，７７０５９，９１０５２，４４０５３，５７０４６，１１０４７，２４０３９，７７０４０，９１０３３，４４０３４，５７０２７，１１０２８，２４０２０，７７０２１，９１０２４０，３００２４４，６００
７１６，０００７２５，０００７１９，０００７２８，０００６５，７１０６６，８４０５９，３７０６０，５１０５３，０４０５４，１７０４６，７１０４７，８４０４０，３７０４１，５１０３４，０４０３５，１７０２７，７１０２８，８４０２１，３７０２２，５１０２４１，８００２４６，１００
７１９，０００７２８，０００７２２，０００７３１，０００６６，３１０６７，４４０５９，９７０６１，１１０５３，６４０５４，７７０４７，３１０４８，４４０４０，９７０４２，１１０３４，６４０３５，７７０２８，３１０２９，４４０２１，９７０２３，１１０２４３，３００２４７，６００
７２２，０００７３１，０００７２５，０００７３４，０００６６，９１０６８，０４０６０，５７０６１，７１０５４，２４０５５，３７０４７，９１０４９，０４０４１，５７０４２，７１０３５，２４０３６，３７０２８，９１０３０，０４０２２，５７０２３，７１０２４４，９００２４９，２００
７２５，０００７３４，０００７２８，０００７３７，０００６７，５１０６８，６４０６１，１７０６２，３１０５４，８４０５５，９７０４８，５１０４９，６４０４２，１７０４３，３１０３５，８４０３６，９７０２９，５１０３０，６４０２３，１７０２４，３１０２４６，４００２５０，７００
７２８，０００７３７，０００７３１，０００７４０，０００６８，１１０６９，２４０６１，７７０６２，９１０５５，４４０５６，５７０４９，１１０５０，２４０４２，７７０４３，９１０３６，４４０３７，５７０３０，１１０３１，２４０２３，７７０２４，９１０２４７，９００２５２，２００
７３１，０００７３４，０００６８，７１０６２，３７０５６，０４０４９，７１０４３，３７０３７，０４０３０，７１０２４，３７０２４９，４００
７４０，０００円６９，５４０６３，２１０５６，８７０５０，５４０４４，２１０３７，８７０３１，５４０２５，２１０２５３，７００
７３４，０００７３７，０００６９，３１０６２，９７０５６，６４０５０，３１０４３，９７０３７，６４０３１，３１０２４，９７０２５０，９００
７４０，０００円を超え７９０，０００円に満たない金額７４０，０００円の場合の税額に、その月の社会保険料等控除後の給与等の金額のうち７４０，０００円を超える金額の２０％に相当する金額を加算した金額２５３，７００円に、その月の社会保険料等控除後の給与等の金額のうち７４０，０００円を超える金額の４０％に相当する金額を加算した金額
７３７，０００７４０，０００６９，９１０６３，５７０５７，２４０５０，９１０４４，５７０３８，２４０３１，９１０２５，５７０２５２，４００
円円円円円円円円２５３，７００円に、その月の社会保険料等控除後の給与等の金額のうち７４０，０００円を超える金額の４０％に相当する金額を加算した金額
７４０，０００円７９０，０００円７０，２１０７９，５４０６３，８７０７３，２１０５７，５４０６６，８７０５１，２１０６０，５４０４４，８７０５４，２１０３８，５４０４７，８７０３２，２１０４１，５４０２５，８７０３５，２１０２５３，９００７００円に、その月の社会保険料等控除後の給与等の金額のうち７４０，０００円を超える金額の４０％に相当する金額を加算した金額
７４９０，０００円を超え７９９６０，０００円に満たない金額７４９０，０００円の場合の税額に、その月の社会保険料等控除後の給与等の金額のうち７４９０，０００円を超える金額の２０３％に相当する金額を加算した金額２５３，９７００円に、その月の社会保険料等控除後の給与等の金額のうち７４０，０００円を超える金額の４０％に相当する金額を加算した金額

（六）

その月の社会保険料等控除後の給与等の金額甲乙
扶養親族等の数
０人１人２人３人４人５人６人７人
以上未満税額税額
円円円円円円円円
７９０，０００円９６０，０００円８０，２１０１１８，６４０７３，８７０１１２，３１０６７，５４０１０５，９７０６１，２１０９９，６４０５４，８７０９３，３１０４８，５４０８６，９７０４２，２１０８０，６４０３５，８７０７４，３１０
７９９６０，０００円を超え９６１，７２０，０００円に満たない金額７９９６０，０００円の場合の税額に、その月の社会保険料等控除後の給与等の金額のうち７９９６０，０００円を超える金額の２３３％に相当する金額を加算した金額
円円円円円円円円
９６０，０００円１１９，３１０１１２，９７０１０６，６４０１００，３１０９３，９７０８７，６４０８１，３１０７４，９７０
９６０，０００円を超え１，７１０，０００円に満たない金額９６０，０００円の場合の税額に、その月の社会保険料等控除後の給与等の金額のうち９６０，０００円を超える金額の３３％に相当する金額を加算した金額
円円円円円円円円円
１，７１０，０００円１，７２０，０００円３６６，８１０３６９，４４０３６０，４７０３６３，１１０３５４，１４０３５６，７７０３４７，８１０３５０，４４０３４１，４７０３４４，１１０３３５，１４０３３７，７７０３２８，８１０３３１，４４０３２２，４７０３２５，１１０６４１，９００６４５，７００
１，７１２０，０００円を超え２，１３０，０００円に満たない金額１，７１２０，０００円の場合の税額に、その月の社会保険料等控除後の給与等の金額のうち１，７１２０，０００円を超える金額の４０％に相当する金額を加算した金額６４１，９５，７００円に、その月の社会保険料等控除後の給与等の金額のうち１，７１２０，０００円を超える金額の４５％に相当する金額を加算した金額
円円円円円円円円
２，１３０，０００円５３８，１４０５３８，１１０５３１，８００５３１，７８０５２５，４７０５２５，４４０５１９，１４０５１９，１１０５１２，８００５１２，７８０５０６，４７０５０６，４４０５００，１４０５００，１１０４９３，８００４９３，７８０
２，１３０，０００円を超え２，１７０，０００円に満たない金額２，１３０，０００円の場合の税額に、その月の社会保険料等控除後の給与等の金額のうち２，１３０，０００円を超える金額の４０％に相当する金額を加算した金額
円円円円円円円円
２，１７０，０００円５５９，４７０５５９，４４０５５３，１３０５５３，１１０５４６，８００５４６，７７０５４０，４７０５４０，４４０５３４，１３０５３４，１１０５２７，８００５２７，７７０５２１，４７０５２１，４４０５１５，１３０５１５，１１０
２，１７０，０００円を超え２，２１０，０００円に満たない金額２，１７０，０００円の場合の税額に、その月の社会保険料等控除後の給与等の金額のうち２，１７０，０００円を超える金額の４０％に相当する金額を加算した金額６４５，７００円に、その月の社会保険料等控除後の給与等の金額のうち１，７２０，０００円を超える金額の４５％に相当する金額を加算した金額
円円円円円円円円
２，２１０，０００円５８０，８００５８０，７７０５７４，４６０５７４，４４０５６８，１３０５６８，１００５６１，８００５６１，７７０５５５，４６０５５５，４４０５４９，１３０５４９，１００５４２，８００５４２，７７０５３６，４６０５３６，４４０
２，２１０，０００円を超え２，２５０，０００円に満たない金額２，２１０，０００円の場合の税額に、その月の社会保険料等控除後の給与等の金額のうち２，２１０，０００円を超える金額の４０％に相当する金額を加算した金額
円円円円円円円円
２，２５０，０００円６０２，１３０６０２，１００５９５，７９０５９５，７７０５８９，４６０５８９，４３０５８３，１３０５８３，１００５７６，７９０５７６，７７０５７０，４６０５７０，４３０５６４，１３０５６４，１００５５７，７９０５５７，７７０
２，２５０，０００円を超え３，５００，０００円に満たない金額２，２５０，０００円の場合の税額に、その月の社会保険料等控除後の給与等の金額のうち２，２５０，０００円を超える金額の４０％に相当する金額を加算した金額

（七）

その月の社会保険料等控除後の給与等の金額甲乙
扶養親族等の数
０人１人２人３人４人５人６人７人
以上未満税額税額
円円円円円円円円
３，５００，０００円１，１０２，１３０１，１０２，１００１，０９５，７９０１，０９５，７７０１，０８９，４６０１，０８９，４３０１，０８３，１３０１，０８３，１００１，０７６，７９０１，０７６，７７０１，０７０，４６０１，０７０，４３０１，０６４，１３０１，０６４，１００１，０５７，７９０１，０５７，７７０
３，５００，０００円を超える金額３，５００，０００円の場合の税額に、その月の社会保険料等控除後の給与等の金額のうち３，５００，０００円を超える金額の４５％に相当する金額を加算した金額
扶養親族等の数が７人を超える場合には、扶養親族等の数が７人の場合の税額から、その７人を超える１人ごとに１，５８０円を控除した金額従たる給与についての扶養控除等申告書が提出されている場合には、当該申告書に記載された扶養親族等の数に応じ、扶養親族等１人ごとに１，５８０円を、上の各欄によつて求めた税額から控除した金額

（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） 税額の求め方は、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、 （１）　まず、その居住者のその月の給与等の金額から、その給与等の金額から控除される社会保険料等の金額を控除した金額を求める。 （２）　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（（４）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。以下この（一）において同じ。）の数が７人以下である場合には、（１）により求めた金額に応じて「その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、その行とその申告された扶養親族等の数に応じて求めた甲欄の該当欄との交わるところに記載されている金額が、その求める税額である。 （３）　当該申告書により申告された扶養親族等の数が７人を超える場合には、（１）により求めた金額に応じて、扶養親族等の数が７人であるものとして（２）により求めた税額から、扶養親族等の数が７人を超える１人ごとに１，５８０円を控除した金額が、その求める税額である。 （４）　（２）及び（３）の場合において、当該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（２）及び（３）の扶養親族等の数とする。 （二）　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、その居住者のその月の給与等の金額から、その給与等の金額から控除される社会保険料等の金額を控除し、その控除後の金額に応じて「その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、その行と乙欄との交わるところに記載されている金額（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場合には、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百九十五条第五項（従たる給与についての扶養控除等申告書）の記載がされた者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。）の数に応じ、その申告された扶養親族等１人ごとに１，５８０円を控除した金額）が、その求める税額である。

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