Appended Table 3

別表第三

Each amendment that changed this provision, and each that will, oldest first. Each is shown against the wording just before it; where an amendment gives the provision another number, it is followed under the new one. Read it as it stands today

New wording Show removed words Before and after

Underlined: words the amendment adds. A bar: where it removes words.Underlined: words the amendment adds. Struck through: the words it removes.Underlined: words the amendment adds. Struck through: the words it removes.

In force today
(i) Amount of salary or other wage for the day after deduction of social insurance premiums and similar Column A Column B Column C Number of dependents and similar persons 0 persons 1 person 2 persons 3 persons 4 persons 5 persons 6 persons 7 persons At least Less than Tax amount Tax amount Tax amount yen yen yen yen yen yen yen yen yen yen yen yen Less than 3,500 yen 0 0 0 0 0 0 0 0 An amount equal to 3% of the amount of salary or other wage for the day after deduction of social insurance premiums and similar 0 3,500 3,600 5 0 0 0 0 0 0 0 120 0 3,600 3,700 10 0 0 0 0 0 0 0 130 0 3,700 3,800 15 0 0 0 0 0 0 0 130 0 3,800 3,900 20 0 0 0 0 0 0 0 130 0 3,900 4,000 25 0 0 0 0 0 0 0 140 0 4,000 4,100 30 0 0 0 0 0 0 0 140 0 4,100 4,200 35 0 0 0 0 0 0 0 150 0 4,200 4,300 40 0 0 0 0 0 0 0 160 0 4,300 4,400 45 0 0 0 0 0 0 0 170 0 4,400 4,500 50 0 0 0 0 0 0 0 190 0 4,500 4,600 55 5 0 0 0 0 0 0 200 0 4,600 4,700 60 10 0 0 0 0 0 0 220 0 4,700 4,800 65 15 0 0 0 0 0 0 230 0 4,800 4,900 70 20 0 0 0 0 0 0 250 0 4,900 5,000 75 25 0 0 0 0 0 0 260 0 5,000 5,100 80 30 0 0 0 0 0 0 280 0 5,100 5,200 85 35 0 0 0 0 0 0 290 0 5,200 5,300 90 40 0 0 0 0 0 0 300 0 5,300 5,400 95 40 0 0 0 0 0 0 320 0 5,400 5,500 100 45 0 0 0 0 0 0 330 0 5,500 5,600 100 50 0 0 0 0 0 0 350 0 5,600 5,700 105 55 0 0 0 0 0 0 360 0 5,700 5,800 110 55 5 0 0 0 0 0 380 0 5,800 5,900 115 60 5 0 0 0 0 0 390 0 5,900 6,000 115 65 10 0 0 0 0 0 410 0 6,000 6,100 120 65 15 0 0 0 0 0 420 0 6,100 6,200 125 70 15 0 0 0 0 0 460 0 6,200 6,300 125 75 20 0 0 0 0 0 490 0 6,300 6,400 130 75 25 0 0 0 0 0 530 0 6,400 6,500 135 80 30 0 0 0 0 0 560 0 6,500 6,600 135 85 30 0 0 0 0 0 600 0 6,600 6,700 140 90 35 0 0 0 0 0 630 0 6,700 6,800 145 90 40 0 0 0 0 0 670 0 6,800 6,900 150 95 40 0 0 0 0 0 700 0 6,900 7,000 150 100 45 0 0 0 0 0 730 0 7,000 7,100 155 100 50 0 0 0 0 0 760 0 7,100 7,200 160 105 50 0 0 0 0 0 790 0 7,200 7,300 160 110 55 5 0 0 0 0 820 0 7,300 7,400 165 110 60 5 0 0 0 0 840 0 7,400 7,500 170 115 65 10 0 0 0 0 880 0 7,500 7,600 170 120 65 15 0 0 0 0 910 0 7,600 7,700 175 125 70 15 0 0 0 0 940 0 7,700 7,800 180 125 75 20 0 0 0 0 970 0 7,800 7,900 185 130 75 25 0 0 0 0 1,010 0 7,900 8,000 185 135 80 30 0 0 0 0 1,040 0 (ii) Amount of salary or other wage for the day after deduction of social insurance premiums and similar Column A Column B Column C Number of dependents and similar persons 0 persons 1 person 2 persons 3 persons 4 persons 5 persons 6 persons 7 persons At least Less than Tax amount Tax amount Tax amount yen yen yen yen yen yen yen yen yen yen yen yen 8,000 8,100 190 135 85 30 0 0 0 0 1,070 0 8,100 8,200 195 140 85 35 0 0 0 0 1,110 0 8,200 8,300 195 145 90 40 0 0 0 0 1,140 0 8,300 8,400 200 145 95 40 0 0 0 0 1,170 0 8,400 8,500 205 150 100 45 0 0 0 0 1,210 0 8,500 8,600 205 155 100 50 0 0 0 0 1,240 0 8,600 8,700 210 160 105 50 0 0 0 0 1,270 0 8,700 8,800 215 160 110 55 5 0 0 0 1,300 0 8,800 8,900 220 165 110 60 5 0 0 0 1,340 0 8,900 9,000 220 170 115 65 10 0 0 0 1,370 0 9,000 9,100 225 170 120 65 15 0 0 0 1,400 0 9,100 9,200 230 175 120 70 15 0 0 0 1,440 0 9,200 9,300 230 180 125 75 20 0 0 0 1,470 0 9,300 9,400 235 180 130 75 25 0 0 0 1,500 0 9,400 9,500 240 185 135 80 25 0 0 0 1,540 0 9,500 9,600 240 190 135 85 30 0 0 0 1,570 0 9,600 9,700 245 195 140 85 35 0 0 0 1,610 0 9,700 9,800 250 195 145 90 40 0 0 0 1,650 0 9,800 9,900 255 200 145 95 40 0 0 0 1,690 1 9,900 10,000 255 205 150 100 45 0 0 0 1,720 5 10,000 10,100 260 205 155 100 50 0 0 0 1,760 8 10,100 10,200 265 210 160 105 55 0 0 0 1,790 12 10,200 10,300 270 215 160 110 55 5 0 0 1,810 15 10,300 10,400 275 220 165 115 60 10 0 0 1,840 19 10,400 10,500 280 225 170 115 65 10 0 0 1,870 22 10,500 10,600 290 225 175 120 70 15 0 0 1,890 26 10,600 10,700 295 230 180 125 75 20 0 0 1,920 29 10,700 10,800 305 235 180 130 75 25 0 0 1,960 33 10,800 10,900 315 240 185 135 80 30 0 0 1,990 36 10,900 11,000 320 245 190 135 85 30 0 0 2,020 40 11,000 11,100 330 245 195 140 90 35 0 0 2,060 43 11,100 11,200 335 250 200 145 95 40 0 0 2,090 47 11,200 11,300 345 255 200 150 95 45 0 0 2,120 50 11,300 11,400 355 260 205 155 100 50 0 0 2,160 54 11,400 11,500 360 265 210 155 105 50 0 0 2,190 57 11,500 11,600 370 265 215 160 110 55 5 0 2,220 61 11,600 11,700 375 270 220 165 115 60 5 0 2,260 64 11,700 11,800 385 280 220 170 115 65 10 0 2,290 68 11,800 11,900 395 285 225 175 120 70 15 0 2,320 71 11,900 12,000 400 295 230 175 125 70 20 0 2,360 75 12,000 12,100 410 305 235 180 130 75 25 0 2,390 78 12,100 12,200 415 310 240 185 135 80 25 0 2,420 82 12,200 12,300 425 320 240 190 135 85 30 0 2,460 85 12,300 12,400 435 325 245 195 140 90 35 0 2,490 89 12,400 12,500 440 335 250 195 145 90 40 0 2,520 92 12,500 12,600 450 345 255 200 150 95 45 0 2,550 96 12,600 12,700 455 350 260 205 155 100 45 0 2,580 99 12,700 12,800 465 360 260 210 155 105 50 0 2,610 103 12,800 12,900 475 365 265 215 160 110 55 0 2,640 106 12,900 13,000 480 375 270 215 165 110 60 5 2,690 110 (iii) Amount of salary or other wage for the day after deduction of social insurance premiums and similar Column A Column B Column C Number of dependents and similar persons 0 persons 1 person 2 persons 3 persons 4 persons 5 persons 6 persons 7 persons At least Less than Tax amount Tax amount Tax amount yen yen yen yen yen yen yen yen yen yen yen yen 13,000 13,100 490 385 280 220 170 115 65 10 2,750 113 13,100 13,200 495 390 285 225 175 120 65 15 2,810 117 13,200 13,300 505 400 295 230 175 125 70 20 2,860 120 13,300 13,400 515 405 300 235 180 130 75 20 2,920 124 13,400 13,500 520 415 310 235 185 130 80 25 2,970 127 13,500 13,600 530 425 320 240 190 135 85 30 3,030 131 13,600 13,700 535 430 325 245 195 140 85 35 3,080 134 13,700 13,800 545 440 335 250 195 145 90 40 3,140 138 13,800 13,900 555 445 340 255 200 150 95 40 3,190 142 13,900 14,000 560 455 350 255 205 150 100 45 3,250 146 14,000 14,100 570 465 360 260 210 155 105 50 3,310 150 14,100 14,200 575 470 365 265 215 160 105 55 3,360 154 14,200 14,300 585 480 375 270 215 165 110 60 3,420 158 14,300 14,400 595 485 380 275 220 170 115 60 3,470 162 14,400 14,500 600 495 390 285 225 170 120 65 3,530 166 14,500 14,600 610 505 400 290 230 175 125 70 3,580 170 14,600 14,700 615 510 405 300 235 180 125 75 3,640 174 14,700 14,800 625 520 415 310 235 185 130 80 3,690 178 14,800 14,900 635 525 420 315 240 190 135 80 3,750 182 14,900 15,000 640 535 430 325 245 190 140 85 3,800 186 15,000 15,100 655 545 440 330 250 195 145 90 3,860 190 15,100 15,200 670 550 445 340 255 200 145 95 3,920 194 15,200 15,300 685 560 455 350 255 205 150 100 3,970 198 15,300 15,400 700 565 460 355 260 210 155 100 4,030 202 15,400 15,500 715 575 470 365 265 210 160 105 4,080 206 15,500 15,600 735 585 480 370 270 215 165 110 4,140 210 15,600 15,700 750 590 485 380 275 220 165 115 4,190 214 15,700 15,800 765 600 495 390 285 225 170 120 4,250 218 15,800 15,900 780 605 500 395 290 230 175 120 4,300 222 15,900 16,000 795 615 510 405 300 230 180 125 4,350 226 16,000 16,100 815 625 520 410 305 235 185 130 4,410 230 16,100 16,200 830 630 525 420 315 240 185 135 4,460 234 16,200 16,300 845 640 535 430 325 245 190 140 4,510 238 16,300 16,400 860 650 540 435 330 250 195 140 4,560 242 16,400 16,500 875 665 550 445 340 250 200 145 4,620 246 16,500 16,600 895 680 560 450 345 255 205 150 4,670 250 16,600 16,700 910 695 565 460 355 260 205 155 4,720 254 16,700 16,800 925 715 575 470 365 265 210 160 4,770 258 16,800 16,900 940 730 580 475 370 270 215 160 4,830 262 16,900 17,000 955 745 590 485 380 275 220 165 4,880 266 17,000 17,100 975 760 600 490 385 280 225 170 4,930 270 17,100 17,200 990 775 605 500 395 290 225 175 4,980 274 17,200 17,300 1,005 795 615 510 405 295 230 180 5,040 278 17,300 17,400 1,020 810 620 515 410 305 235 180 5,090 282 17,400 17,500 1,035 825 630 525 420 315 240 185 5,140 286 17,500 17,600 1,055 840 640 530 425 320 245 190 5,190 290 17,600 17,700 1,070 855 645 540 435 330 245 195 5,250 294 17,700 17,800 1,085 875 660 550 445 335 250 200 5,290 298 17,800 17,900 1,100 890 680 555 450 345 255 200 5,340 302 17,900 18,000 1,115 905 695 565 460 355 260 205 5,390 306 (iv) Amount of salary or other wage for the day after deduction of social insurance premiums and similar Column A Column B Column C Number of dependents and similar persons 0 persons 1 person 2 persons 3 persons 4 persons 5 persons 6 persons 7 persons At least Less than Tax amount Tax amount Tax amount yen yen yen yen yen yen yen yen yen yen yen yen 18,000 18,100 1,135 920 710 570 465 360 265 210 5,440 310 18,100 18,200 1,150 935 725 580 475 370 265 215 5,490 314 18,200 18,300 1,165 955 740 590 485 375 270 220 5,530 318 18,300 18,400 1,180 970 760 595 490 385 280 220 5,580 322 18,400 18,500 1,200 990 775 605 500 395 290 225 5,630 326 18,500 18,600 1,215 1,005 795 615 510 405 300 230 5,680 330 18,600 18,700 1,235 1,025 815 625 520 410 305 235 5,730 334 18,700 18,800 1,255 1,040 830 630 525 420 315 240 5,770 338 18,800 18,900 1,270 1,060 850 640 535 430 325 245 5,820 342 18,900 19,000 1,290 1,080 865 655 545 440 335 250 5,870 346 19,000 19,100 1,305 1,095 885 675 555 450 345 255 5,920 350 19,100 19,200 1,325 1,115 905 690 565 455 350 260 5,970 354 19,200 19,300 1,345 1,130 920 710 570 465 360 265 6,010 358 19,300 19,400 1,360 1,150 940 725 580 475 370 265 6,060 362 19,400 19,500 1,380 1,170 955 745 590 485 380 275 6,110 366 19,500 19,600 1,395 1,185 975 765 600 495 390 280 6,160 371 19,600 19,700 1,415 1,205 995 780 610 500 395 290 6,210 379 19,700 19,800 1,435 1,220 1,010 800 615 510 405 300 6,250 387 19,800 19,900 1,450 1,240 1,030 815 625 520 415 310 6,300 395 19,900 20,000 1,470 1,260 1,045 835 635 530 425 320 6,350 403 20,000 20,100 1,485 1,275 1,065 855 645 540 435 325 6,400 411 20,100 20,200 1,505 1,295 1,085 870 660 545 440 335 6,450 419 20,200 20,300 1,525 1,310 1,100 890 680 555 450 345 6,490 427 20,300 20,400 1,540 1,330 1,120 905 695 565 460 355 6,540 435 20,400 20,500 1,560 1,350 1,135 925 715 575 470 365 6,590 443 20,500 20,600 1,575 1,365 1,155 945 730 585 480 370 6,640 451 20,600 20,700 1,595 1,385 1,175 960 750 590 485 380 6,690 459 20,700 20,800 1,615 1,400 1,190 980 770 600 495 390 6,730 467 20,800 20,900 1,630 1,420 1,210 995 785 610 505 400 6,780 475 20,900 21,000 1,650 1,440 1,225 1,015 805 620 515 410 6,830 483 21,000 21,100 1,665 1,455 1,245 1,035 820 630 525 415 6,880 491 21,100 21,200 1,685 1,475 1,265 1,050 840 635 530 425 6,930 499 21,200 21,300 1,705 1,490 1,280 1,070 860 645 540 435 6,970 507 21,300 21,400 1,720 1,510 1,300 1,085 875 665 550 445 7,020 515 21,400 21,500 1,740 1,530 1,315 1,105 895 685 560 455 7,060 523 21,500 21,600 1,755 1,545 1,335 1,125 910 700 570 460 7,100 531 21,600 21,700 1,775 1,565 1,355 1,140 930 720 575 470 7,130 539 21,700 21,800 1,795 1,580 1,370 1,160 950 735 585 480 7,160 547 21,800 21,900 1,810 1,600 1,390 1,175 965 755 595 490 7,190 555 21,900 22,000 1,830 1,620 1,405 1,195 985 775 605 500 7,230 563 22,000 22,100 1,845 1,635 1,425 1,215 1,000 790 615 505 7,260 571 22,100 22,200 1,865 1,655 1,445 1,230 1,020 810 620 515 7,290 579 22,200 22,300 1,885 1,670 1,460 1,250 1,040 825 630 525 7,330 587 22,300 22,400 1,900 1,690 1,480 1,265 1,055 845 640 535 7,360 595 22,400 22,500 1,920 1,710 1,495 1,285 1,075 865 650 545 7,390 603 22,500 22,600 1,935 1,725 1,515 1,305 1,090 880 670 550 7,430 611 22,600 22,700 1,955 1,745 1,535 1,320 1,110 900 690 560 7,460 619 22,700 22,800 1,975 1,760 1,550 1,340 1,130 915 705 570 7,490 627 22,800 22,900 1,990 1,780 1,570 1,355 1,145 935 725 580 7,520 635 22,900 23,000 2,010 1,800 1,585 1,375 1,165 955 740 590 7,570 643 (v) Amount of salary or other wage for the day after deduction of social insurance premiums and similar Column A Column B Column C Number of dependents and similar persons 0 persons 1 person 2 persons 3 persons 4 persons 5 persons 6 persons 7 persons At least Less than Tax amount Tax amount Tax amount yen yen yen yen yen yen yen yen yen yen yen yen 23,000 23,100 2,025 1,815 1,605 1,395 1,180 970 760 595 7,620 651 23,100 23,200 2,045 1,835 1,625 1,410 1,200 990 780 605 7,670 659 23,200 23,300 2,065 1,850 1,640 1,430 1,220 1,005 795 615 7,720 667 23,300 23,400 2,080 1,870 1,660 1,445 1,235 1,025 815 625 7,780 675 23,400 23,500 2,100 1,890 1,675 1,465 1,255 1,045 830 635 7,830 683 23,500 23,600 2,115 1,905 1,695 1,485 1,270 1,060 850 640 7,880 691 23,600 23,700 2,135 1,925 1,715 1,500 1,290 1,080 870 655 7,930 699 23,700 23,800 2,155 1,945 1,735 1,520 1,310 1,100 890 675 7,980 707 23,800 23,900 2,175 1,965 1,755 1,540 1,330 1,120 910 695 8,030 715 23,900 24,000 2,195 1,985 1,775 1,560 1,350 1,140 930 715 8,080 723 24,000 yen 2,205 1,995 1,785 1,570 1,360 1,150 940 725 8,130 731 Amount exceeding 24,000 yen but less than 26,500 yen The tax amount for 24,000 yen, plus an amount equal to 20% of the portion of the amount of salary or other wage for the day after deduction of social insurance premiums and similar that exceeds 24,000 yen 8,130 yen, plus an amount equal to 40% of the portion of the amount of salary or other wage for the day after deduction of social insurance premiums and similar that exceeds 24,000 yen 731 yen, plus an amount equal to 10% of the portion of the amount of salary or other wage for the day after deduction of social insurance premiums and similar that exceeds 24,000 yen yen yen yen yen yen yen yen yen yen 26,500 yen 2,705 2,495 2,285 2,070 1,860 1,650 1,440 1,225 981 Amount exceeding 26,500 yen but less than 32,500 yen The tax amount for 26,500 yen, plus an amount equal to 23% of the portion of the amount of salary or other wage for the day after deduction of social insurance premiums and similar that exceeds 26,500 yen 981 yen, plus an amount equal to 20% of the portion of the amount of salary or other wage for the day after deduction of social insurance premiums and similar that exceeds 26,500 yen yen yen yen yen yen yen yen yen yen 32,500 yen 4,085 3,875 3,665 3,450 3,240 3,030 2,820 2,605 2,181 Amount exceeding 32,500 yen but less than 57,500 yen The tax amount for 32,500 yen, plus an amount equal to 33% of the portion of the amount of salary or other wage for the day after deduction of social insurance premiums and similar that exceeds 32,500 yen 2,181 yen, plus an amount equal to 25% of the portion of the amount of salary or other wage for the day after deduction of social insurance premiums and similar that exceeds 32,500 yen (vi) Amount of salary or other wage for the day after deduction of social insurance premiums and similar Column A Column B Column C Number of dependents and similar persons 0 persons 1 person 2 persons 3 persons 4 persons 5 persons 6 persons 7 persons At least Less than Tax amount Tax amount Tax amount yen yen yen yen yen yen yen yen yen yen 57,500 yen 12,335 12,125 11,915 11,700 11,490 11,280 11,070 10,855 21,530 8,431 Amount exceeding 57,500 yen but less than 71,000 yen The tax amount for 57,500 yen, plus an amount equal to 40% of the portion of the amount of salary or other wage for the day after deduction of social insurance premiums and similar that exceeds 57,500 yen 21,530 yen, plus an amount equal to 45% of the portion of the amount of salary or other wage for the day after deduction of social insurance premiums and similar that exceeds 57,500 yen 8,431 yen, plus an amount equal to 33% of the portion of the amount of salary or other wage for the day after deduction of social insurance premiums and similar that exceeds 57,500 yen yen yen yen yen yen yen yen yen 71,000 yen 17,850 17,640 17,430 17,215 17,005 16,795 16,585 16,370 Amount exceeding 71,000 yen but less than 72,500 yen The tax amount for 71,000 yen, plus an amount equal to 40% of the portion of the amount of salary or other wage for the day after deduction of social insurance premiums and similar that exceeds 71,000 yen yen yen yen yen yen yen yen yen 72,500 yen 18,630 18,420 18,210 17,995 17,785 17,575 17,365 17,150 Amount exceeding 72,500 yen but less than 73,500 yen The tax amount for 72,500 yen, plus an amount equal to 40% of the portion of the amount of salary or other wage for the day after deduction of social insurance premiums and similar that exceeds 72,500 yen yen yen yen yen yen yen yen yen 73,500 yen 19,210 19,000 18,790 18,575 18,365 18,155 17,945 17,730 Amount exceeding 73,500 yen but less than 75,000 yen The tax amount for 73,500 yen, plus an amount equal to 40% of the portion of the amount of salary or other wage for the day after deduction of social insurance premiums and similar that exceeds 73,500 yen yen yen yen yen yen yen yen yen 75,000 yen 19,990 19,780 19,570 19,355 19,145 18,935 18,725 18,510 Amount exceeding 75,000 yen but less than 116,500 yen The tax amount for 75,000 yen, plus an amount equal to 40% of the portion of the amount of salary or other wage for the day after deduction of social insurance premiums and similar that exceeds 75,000 yen (vii) Amount of salary or other wage for the day after deduction of social insurance premiums and similar Column A Column B Column C Number of dependents and similar persons 0 persons 1 person 2 persons 3 persons 4 persons 5 persons 6 persons 7 persons At least Less than Tax amount Tax amount Tax amount yen yen yen yen yen yen yen yen yen 116,500 yen 36,590 36,380 36,170 35,955 35,745 35,535 35,325 35,110 27,901 Amount exceeding 116,500 yen The tax amount for 116,500 yen, plus an amount equal to 45% of the portion of the amount of salary or other wage for the day after deduction of social insurance premiums and similar that exceeds 116,500 yen 27,901 yen, plus an amount equal to 40% of the portion of the amount of salary or other wage for the day after deduction of social insurance premiums and similar that exceeds 116,500 yen If the number of dependents and similar persons exceeds 7, the tax amount for 7 dependents and similar persons, less 50 yen for each person in excess of 7 If a return for deduction for Dependents, etc. regarding secondary salaries has been submitted, the tax amount found from the columns above, less 50 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 day, 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, etc.) (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 day 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 50 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): (1) Except in the case falling under (2), deduct, from the amount of the Resident's salary or other wage for the day, 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 day 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 50 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, etc. 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. (2) If the salary or other wage is salary or other wage set forth in Article 185, paragraph (1), item (iii) (Amount of Tax to Be Collected on Salary or Other Wages Other Than Bonuses), deduct, from the amount of the Resident's salary or other wage for the day, 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 day after deduction of social insurance premiums and similar" column according to the amount after that deduction; the amount stated where that row intersects column C is the tax amount sought.
（一）その日の社会保険料等控除後の給与等の金額甲乙丙扶養親族等の数０人１人２人３人４人５人６人７人以上未満税額税額税額円円円円円円円円円円円円３，５００円未満００００００００その日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０３，５００３，６００５０００００００１２００３，６００３，７００１００００００００１３００３，７００３，８００１５０００００００１３００３，８００３，９００２００００００００１３００３，９００４，０００２５０００００００１４００４，０００４，１００３００００００００１４００４，１００４，２００３５０００００００１５００４，２００４，３００４００００００００１６００４，３００４，４００４５０００００００１７００４，４００４，５００５００００００００１９００４，５００４，６００５５５００００００２０００４，６００４，７００６０１０００００００２２００４，７００４，８００６５１５００００００２３００４，８００４，９００７０２０００００００２５００４，９００５，０００７５２５００００００２６００５，０００５，１００８０３０００００００２８００５，１００５，２００８５３５００００００２９００５，２００５，３００９０４０００００００３０００５，３００５，４００９５４０００００００３２００５，４００５，５００１００４５００００００３３００５，５００５，６００１００５０００００００３５００５，６００５，７００１０５５５００００００３６００５，７００５，８００１１０５５５０００００３８００５，８００５，９００１１５６０５０００００３９００５，９００６，０００１１５６５１００００００４１００６，０００６，１００１２０６５１５０００００４２００６，１００６，２００１２５７０１５０００００４６００６，２００６，３００１２５７５２００００００４９００６，３００６，４００１３０７５２５０００００５３００６，４００６，５００１３５８０３００００００５６００６，５００６，６００１３５８５３００００００６０００６，６００６，７００１４０９０３５０００００６３００６，７００６，８００１４５９０４００００００６７００６，８００６，９００１５０９５４００００００７０００６，９００７，０００１５０１００４５０００００７３００７，０００７，１００１５５１００５００００００７６００７，１００７，２００１６０１０５５００００００７９００７，２００７，３００１６０１１０５５５００００８２００７，３００７，４００１６５１１０６０５００００８４００７，４００７，５００１７０１１５６５１０００００８８００７，５００７，６００１７０１２０６５１５００００９１００７，６００７，７００１７５１２５７０１５００００９４００７，７００７，８００１８０１２５７５２０００００９７００７，８００７，９００１８５１３０７５２５００００１，０１００７，９００８，０００１８５１３５８０３０００００１，０４００（二）その日の社会保険料等控除後の給与等の金額甲乙丙扶養親族等の数０人１人２人３人４人５人６人７人以上未満税額税額税額円円円円円円円円円円円円８，０００８，１００１９０１３５８５３０００００１，０７００８，１００８，２００１９５１４０８５３５００００１，１１００８，２００８，３００１９５１４５９０４０００００１，１４００８，３００８，４００２００１４５９５４０００００１，１７００８，４００８，５００２０５１５０１００４５００００１，２１００８，５００８，６００２０５１５５１００５０００００１，２４００８，６００８，７００２１０１６０１０５５０００００１，２７００８，７００８，８００２１５１６０１１０５５５０００１，３０００８，８００８，９００２２０１６５１１０６０５０００１，３４００８，９００９，０００２２０１７０１１５６５１００００１，３７００９，０００９，１００２２５１７０１２０６５１５０００１，４０００９，１００９，２００２３０１７５１２０７０１５０００１，４４００９，２００９，３００２３０１８０１２５７５２００００１，４７００９，３００９，４００２３５１８０１３０７５２５０００１，５０００９，４００９，５００２４０１８５１３５８０２５０００１，５４００９，５００９，６００２４０１９０１３５８５３００００１，５７００９，６００９，７００２４５１９５１４０８５３５０００１，６１００９，７００９，８００２５０１９５１４５９０４００００１，６５００９，８００９，９００２５５２００１４５９５４００００１，６９０１９，９００１０，０００２５５２０５１５０１００４５０００１，７２０５１０，０００１０，１００２６０２０５１５５１００５００００１，７６０８１０，１００１０，２００２６５２１０１６０１０５５５０００１，７９０１２１０，２００１０，３００２７０２１５１６０１１０５５５００１，８１０１５１０，３００１０，４００２７５２２０１６５１１５６０１０００１，８４０１９１０，４００１０，５００２８０２２５１７０１１５６５１０００１，８７０２２１０，５００１０，６００２９０２２５１７５１２０７０１５００１，８９０２６１０，６００１０，７００２９５２３０１８０１２５７５２０００１，９２０２９１０，７００１０，８００３０５２３５１８０１３０７５２５００１，９６０３３１０，８００１０，９００３１５２４０１８５１３５８０３０００１，９９０３６１０，９００１１，０００３２０２４５１９０１３５８５３０００２，０２０４０１１，０００１１，１００３３０２４５１９５１４０９０３５００２，０６０４３１１，１００１１，２００３３５２５０２００１４５９５４０００２，０９０４７１１，２００１１，３００３４５２５５２００１５０９５４５００２，１２０５０１１，３００１１，４００３５５２６０２０５１５５１００５０００２，１６０５４１１，４００１１，５００３６０２６５２１０１５５１０５５０００２，１９０５７１１，５００１１，６００３７０２６５２１５１６０１１０５５５０２，２２０６１１１，６００１１，７００３７５２７０２２０１６５１１５６０５０２，２６０６４１１，７００１１，８００３８５２８０２２０１７０１１５６５１００２，２９０６８１１，８００１１，９００３９５２８５２２５１７５１２０７０１５０２，３２０７１１１，９００１２，０００４００２９５２３０１７５１２５７０２００２，３６０７５１２，０００１２，１００４１０３０５２３５１８０１３０７５２５０２，３９０７８１２，１００１２，２００４１５３１０２４０１８５１３５８０２５０２，４２０８２１２，２００１２，３００４２５３２０２４０１９０１３５８５３００２，４６０８５１２，３００１２，４００４３５３２５２４５１９５１４０９０３５０２，４９０８９１２，４００１２，５００４４０３３５２５０１９５１４５９０４００２，５２０９２１２，５００１２，６００４５０３４５２５５２００１５０９５４５０２，５５０９６１２，６００１２，７００４５５３５０２６０２０５１５５１００４５０２，５８０９９１２，７００１２，８００４６５３６０２６０２１０１５５１０５５００２，６１０１０３１２，８００１２，９００４７５３６５２６５２１５１６０１１０５５０２，６４０１０６１２，９００１３，０００４８０３７５２７０２１５１６５１１０６０５２，６９０１１０（三）その日の社会保険料等控除後の給与等の金額甲乙丙扶養親族等の数０人１人２人３人４人５人６人７人以上未満税額税額税額円円円円円円円円円円円円１３，０００１３，１００４９０３８５２８０２２０１７０１１５６５１０２，７５０１１３１３，１００１３，２００４９５３９０２８５２２５１７５１２０６５１５２，８１０１１７１３，２００１３，３００５０５４００２９５２３０１７５１２５７０２０２，８６０１２０１３，３００１３，４００５１５４０５３００２３５１８０１３０７５２０２，９２０１２４１３，４００１３，５００５２０４１５３１０２３５１８５１３０８０２５２，９７０１２７１３，５００１３，６００５３０４２５３２０２４０１９０１３５８５３０３，０３０１３１１３，６００１３，７００５３５４３０３２５２４５１９５１４０８５３５３，０８０１３４１３，７００１３，８００５４５４４０３３５２５０１９５１４５９０４０３，１４０１３８１３，８００１３，９００５５５４４５３４０２５５２００１５０９５４０３，１９０１４２１３，９００１４，０００５６０４５５３５０２５５２０５１５０１００４５３，２５０１４６１４，０００１４，１００５７０４６５３６０２６０２１０１５５１０５５０３，３１０１５０１４，１００１４，２００５７５４７０３６５２６５２１５１６０１０５５５３，３６０１５４１４，２００１４，３００５８５４８０３７５２７０２１５１６５１１０６０３，４２０１５８１４，３００１４，４００５９５４８５３８０２７５２２０１７０１１５６０３，４７０１６２１４，４００１４，５００６００４９５３９０２８５２２５１７０１２０６５３，５３０１６６１４，５００１４，６００６１０５０５４００２９０２３０１７５１２５７０３，５８０１７０１４，６００１４，７００６１５５１０４０５３００２３５１８０１２５７５３，６４０１７４１４，７００１４，８００６２５５２０４１５３１０２３５１８５１３０８０３，６９０１７８１４，８００１４，９００６３５５２５４２０３１５２４０１９０１３５８０３，７５０１８２１４，９００１５，０００６４０５３５４３０３２５２４５１９０１４０８５３，８００１８６１５，０００１５，１００６５５５４５４４０３３０２５０１９５１４５９０３，８６０１９０１５，１００１５，２００６７０５５０４４５３４０２５５２００１４５９５３，９２０１９４１５，２００１５，３００６８５５６０４５５３５０２５５２０５１５０１００３，９７０１９８１５，３００１５，４００７００５６５４６０３５５２６０２１０１５５１００４，０３０２０２１５，４００１５，５００７１５５７５４７０３６５２６５２１０１６０１０５４，０８０２０６１５，５００１５，６００７３５５８５４８０３７０２７０２１５１６５１１０４，１４０２１０１５，６００１５，７００７５０５９０４８５３８０２７５２２０１６５１１５４，１９０２１４１５，７００１５，８００７６５６００４９５３９０２８５２２５１７０１２０４，２５０２１８１５，８００１５，９００７８０６０５５００３９５２９０２３０１７５１２０４，３００２２２１５，９００１６，０００７９５６１５５１０４０５３００２３０１８０１２５４，３５０２２６１６，０００１６，１００８１５６２５５２０４１０３０５２３５１８５１３０４，４１０２３０１６，１００１６，２００８３０６３０５２５４２０３１５２４０１８５１３５４，４６０２３４１６，２００１６，３００８４５６４０５３５４３０３２５２４５１９０１４０４，５１０２３８１６，３００１６，４００８６０６５０５４０４３５３３０２５０１９５１４０４，５６０２４２１６，４００１６，５００８７５６６５５５０４４５３４０２５０２００１４５４，６２０２４６１６，５００１６，６００８９５６８０５６０４５０３４５２５５２０５１５０４，６７０２５０１６，６００１６，７００９１０６９５５６５４６０３５５２６０２０５１５５４，７２０２５４１６，７００１６，８００９２５７１５５７５４７０３６５２６５２１０１６０４，７７０２５８１６，８００１６，９００９４０７３０５８０４７５３７０２７０２１５１６０４，８３０２６２１６，９００１７，０００９５５７４５５９０４８５３８０２７５２２０１６５４，８８０２６６１７，０００１７，１００９７５７６０６００４９０３８５２８０２２５１７０４，９３０２７０１７，１００１７，２００９９０７７５６０５５００３９５２９０２２５１７５４，９８０２７４１７，２００１７，３００１，００５７９５６１５５１０４０５２９５２３０１８０５，０４０２７８１７，３００１７，４００１，０２０８１０６２０５１５４１０３０５２３５１８０５，０９０２８２１７，４００１７，５００１，０３５８２５６３０５２５４２０３１５２４０１８５５，１４０２８６１７，５００１７，６００１，０５５８４０６４０５３０４２５３２０２４５１９０５，１９０２９０１７，６００１７，７００１，０７０８５５６４５５４０４３５３３０２４５１９５５，２５０２９４１７，７００１７，８００１，０８５８７５６６０５５０４４５３３５２５０２００５，２９０２９８１７，８００１７，９００１，１００８９０６８０５５５４５０３４５２５５２００５，３４０３０２１７，９００１８，０００１，１１５９０５６９５５６５４６０３５５２６０２０５５，３９０３０６（四）その日の社会保険料等控除後の給与等の金額甲乙丙扶養親族等の数０人１人２人３人４人５人６人７人以上未満税額税額税額円円円円円円円円円円円円１８，０００１８，１００１，１３５９２０７１０５７０４６５３６０２６５２１０５，４４０３１０１８，１００１８，２００１，１５０９３５７２５５８０４７５３７０２６５２１５５，４９０３１４１８，２００１８，３００１，１６５９５５７４０５９０４８５３７５２７０２２０５，５３０３１８１８，３００１８，４００１，１８０９７０７６０５９５４９０３８５２８０２２０５，５８０３２２１８，４００１８，５００１，２００９９０７７５６０５５００３９５２９０２２５５，６３０３２６１８，５００１８，６００１，２１５１，００５７９５６１５５１０４０５３００２３０５，６８０３３０１８，６００１８，７００１，２３５１，０２５８１５６２５５２０４１０３０５２３５５，７３０３３４１８，７００１８，８００１，２５５１，０４０８３０６３０５２５４２０３１５２４０５，７７０３３８１８，８００１８，９００１，２７０１，０６０８５０６４０５３５４３０３２５２４５５，８２０３４２１８，９００１９，０００１，２９０１，０８０８６５６５５５４５４４０３３５２５０５，８７０３４６１９，０００１９，１００１，３０５１，０９５８８５６７５５５５４５０３４５２５５５，９２０３５０１９，１００１９，２００１，３２５１，１１５９０５６９０５６５４５５３５０２６０５，９７０３５４１９，２００１９，３００１，３４５１，１３０９２０７１０５７０４６５３６０２６５６，０１０３５８１９，３００１９，４００１，３６０１，１５０９４０７２５５８０４７５３７０２６５６，０６０３６２１９，４００１９，５００１，３８０１，１７０９５５７４５５９０４８５３８０２７５６，１１０３６６１９，５００１９，６００１，３９５１，１８５９７５７６５６００４９５３９０２８０６，１６０３７１１９，６００１９，７００１，４１５１，２０５９９５７８０６１０５００３９５２９０６，２１０３７９１９，７００１９，８００１，４３５１，２２０１，０１０８００６１５５１０４０５３００６，２５０３８７１９，８００１９，９００１，４５０１，２４０１，０３０８１５６２５５２０４１５３１０６，３００３９５１９，９００２０，０００１，４７０１，２６０１，０４５８３５６３５５３０４２５３２０６，３５０４０３２０，０００２０，１００１，４８５１，２７５１，０６５８５５６４５５４０４３５３２５６，４００４１１２０，１００２０，２００１，５０５１，２９５１，０８５８７０６６０５４５４４０３３５６，４５０４１９２０，２００２０，３００１，５２５１，３１０１，１００８９０６８０５５５４５０３４５６，４９０４２７２０，３００２０，４００１，５４０１，３３０１，１２０９０５６９５５６５４６０３５５６，５４０４３５２０，４００２０，５００１，５６０１，３５０１，１３５９２５７１５５７５４７０３６５６，５９０４４３２０，５００２０，６００１，５７５１，３６５１，１５５９４５７３０５８５４８０３７０６，６４０４５１２０，６００２０，７００１，５９５１，３８５１，１７５９６０７５０５９０４８５３８０６，６９０４５９２０，７００２０，８００１，６１５１，４００１，１９０９８０７７０６００４９５３９０６，７３０４６７２０，８００２０，９００１，６３０１，４２０１，２１０９９５７８５６１０５０５４００６，７８０４７５２０，９００２１，０００１，６５０１，４４０１，２２５１，０１５８０５６２０５１５４１０６，８３０４８３２１，０００２１，１００１，６６５１，４５５１，２４５１，０３５８２０６３０５２５４１５６，８８０４９１２１，１００２１，２００１，６８５１，４７５１，２６５１，０５０８４０６３５５３０４２５６，９３０４９９２１，２００２１，３００１，７０５１，４９０１，２８０１，０７０８６０６４５５４０４３５６，９７０５０７２１，３００２１，４００１，７２０１，５１０１，３００１，０８５８７５６６５５５０４４５７，０２０５１５２１，４００２１，５００１，７４０１，５３０１，３１５１，１０５８９５６８５５６０４５５７，０６０５２３２１，５００２１，６００１，７５５１，５４５１，３３５１，１２５９１０７００５７０４６０７，１００５３１２１，６００２１，７００１，７７５１，５６５１，３５５１，１４０９３０７２０５７５４７０７，１３０５３９２１，７００２１，８００１，７９５１，５８０１，３７０１，１６０９５０７３５５８５４８０７，１６０５４７２１，８００２１，９００１，８１０１，６００１，３９０１，１７５９６５７５５５９５４９０７，１９０５５５２１，９００２２，０００１，８３０１，６２０１，４０５１，１９５９８５７７５６０５５００７，２３０５６３２２，０００２２，１００１，８４５１，６３５１，４２５１，２１５１，０００７９０６１５５０５７，２６０５７１２２，１００２２，２００１，８６５１，６５５１，４４５１，２３０１，０２０８１０６２０５１５７，２９０５７９２２，２００２２，３００１，８８５１，６７０１，４６０１，２５０１，０４０８２５６３０５２５７，３３０５８７２２，３００２２，４００１，９００１，６９０１，４８０１，２６５１，０５５８４５６４０５３５７，３６０５９５２２，４００２２，５００１，９２０１，７１０１，４９５１，２８５１，０７５８６５６５０５４５７，３９０６０３２２，５００２２，６００１，９３５１，７２５１，５１５１，３０５１，０９０８８０６７０５５０７，４３０６１１２２，６００２２，７００１，９５５１，７４５１，５３５１，３２０１，１１０９００６９０５６０７，４６０６１９２２，７００２２，８００１，９７５１，７６０１，５５０１，３４０１，１３０９１５７０５５７０７，４９０６２７２２，８００２２，９００１，９９０１，７８０１，５７０１，３５５１，１４５９３５７２５５８０７，５２０６３５２２，９００２３，０００２，０１０１，８００１，５８５１，３７５１，１６５９５５７４０５９０７，５７０６４３（五）その日の社会保険料等控除後の給与等の金額甲乙丙扶養親族等の数０人１人２人３人４人５人６人７人以上未満税額税額税額円円円円円円円円円円円円２３，０００２３，１００２，０２５１，８１５１，６０５１，３９５１，１８０９７０７６０５９５７，６２０６５１２３，１００２３，２００２，０４５１，８３５１，６２５１，４１０１，２００９９０７８０６０５７，６７０６５９２３，２００２３，３００２，０６５１，８５０１，６４０１，４３０１，２２０１，００５７９５６１５７，７２０６６７２３，３００２３，４００２，０８０１，８７０１，６６０１，４４５１，２３５１，０２５８１５６２５７，７８０６７５２３，４００２３，５００２，１００１，８９０１，６７５１，４６５１，２５５１，０４５８３０６３５７，８３０６８３２３，５００２３，６００２，１１５１，９０５１，６９５１，４８５１，２７０１，０６０８５０６４０７，８８０６９１２３，６００２３，７００２，１３５１，９２５１，７１５１，５００１，２９０１，０８０８７０６５５７，９３０６９９２３，７００２３，８００２，１５５１，９４５１，７３５１，５２０１，３１０１，１００８９０６７５７，９８０７０７２３，８００２３，９００２，１７５１，９６５１，７５５１，５４０１，３３０１，１２０９１０６９５８，０３０７１５２３，９００２４，０００２，１９５１，９８５１，７７５１，５６０１，３５０１，１４０９３０７１５８，０８０７２３２４，０００円２，２０５１，９９５１，７８５１，５７０１，３６０１，１５０９４０７２５８，１３０７３１２４，０００円を超え２６，５００円に満たない金額２４，０００円の場合の税額に、その日の社会保険料等控除後の給与等の金額のうち２４，０００円を超える金額の２０％に相当する金額を加算した金額８，１３０円に、その日の社会保険料等控除後の給与等の金額のうち２４，０００円を超える金額の４０％に相当する金額を加算した金額７３１円に、その日の社会保険料等控除後の給与等の金額のうち２４，０００円を超える金額の１０％に相当する金額を加算した金額円円円円円円円円円２６，５００円２，７０５２，４９５２，２８５２，０７０１，８６０１，６５０１，４４０１，２２５９８１２６，５００円を超え３２，５００円に満たない金額２６，５００円の場合の税額に、その日の社会保険料等控除後の給与等の金額のうち２６，５００円を超える金額の２３％に相当する金額を加算した金額９８１円に、その日の社会保険料等控除後の給与等の金額のうち２６，５００円を超える金額の２０％に相当する金額を加算した金額円円円円円円円円円３２，５００円４，０８５３，８７５３，６６５３，４５０３，２４０３，０３０２，８２０２，６０５２，１８１３２，５００円を超え５７，５００円に満たない金額３２，５００円の場合の税額に、その日の社会保険料等控除後の給与等の金額のうち３２，５００円を超える金額の３３％に相当する金額を加算した金額２，１８１円に、その日の社会保険料等控除後の給与等の金額のうち３２，５００円を超える金額の２５％に相当する金額を加算した金額（六）その日の社会保険料等控除後の給与等の金額甲乙丙扶養親族等の数０人１人２人３人４人５人６人７人以上未満税額税額税額円円円円円円円円円円５７，５００円１２，３３５１２，１２５１１，９１５１１，７００１１，４９０１１，２８０１１，０７０１０，８５５２１，５３０８，４３１５７，５００円を超え７１，０００円に満たない金額５７，５００円の場合の税額に、その日の社会保険料等控除後の給与等の金額のうち５７，５００円を超える金額の４０％に相当する金額を加算した金額２１，５３０円に、その日の社会保険料等控除後の給与等の金額のうち５７，５００円を超える金額の４５％に相当する金額を加算した金額８，４３１円に、その日の社会保険料等控除後の給与等の金額のうち５７，５００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７１，０００円１７，８５０１７，６４０１７，４３０１７，２１５１７，００５１６，７９５１６，５８５１６，３７０７１，０００円を超え７２，５００円に満たない金額７１，０００円の場合の税額に、その日の社会保険料等控除後の給与等の金額のうち７１，０００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７２，５００円１８，６３０１８，４２０１８，２１０１７，９９５１７，７８５１７，５７５１７，３６５１７，１５０７２，５００円を超え７３，５００円に満たない金額７２，５００円の場合の税額に、その日の社会保険料等控除後の給与等の金額のうち７２，５００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７３，５００円１９，２１０１９，０００１８，７９０１８，５７５１８，３６５１８，１５５１７，９４５１７，７３０７３，５００円を超え７５，０００円に満たない金額７３，５００円の場合の税額に、その日の社会保険料等控除後の給与等の金額のうち７３，５００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７５，０００円１９，９９０１９，７８０１９，５７０１９，３５５１９，１４５１８，９３５１８，７２５１８，５１０７５，０００円を超え１１６，５００円に満たない金額７５，０００円の場合の税額に、その日の社会保険料等控除後の給与等の金額のうち７５，０００円を超える金額の４０％に相当する金額を加算した金額（七）その日の社会保険料等控除後の給与等の金額甲乙丙扶養親族等の数０人１人２人３人４人５人６人７人以上未満税額税額税額円円円円円円円円円１１６，５００円３６，５９０３６，３８０３６，１７０３５，９５５３５，７４５３５，５３５３５，３２５３５，１１０２７，９０１１１６，５００円を超える金額１１６，５００円の場合の税額に、その日の社会保険料等控除後の給与等の金額のうち１１６，５００円を超える金額の４５％に相当する金額を加算した金額２７，９０１円に、その日の社会保険料等控除後の給与等の金額のうち１１６，５００円を超える金額の４０％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５０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５０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、その居住者のその日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「その日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５０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、（１）　（２）に該当する場合を除き、その居住者のその日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「その日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５０円を控除した金額）が、その求める税額である。（２）　その給与等が第百八十五条第一項第三号（賞与以外の給与等に係る徴収税額）に掲げる給与等であるときは、その居住者のその日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「その日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、その行と丙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。

1 January 2027 Not yet in force Act No. 12 of 2026 Reworded

(i)

Amount of salary or other wage for the day after deduction of social insurance premiums and similar		Column A								Column B	Column C
		Number of dependents and similar persons
		0 persons	1 person	2 persons	3 persons	4 persons	5 persons	6 persons	7 persons
At least	Less than	Tax amount								Tax amount	Tax amount
yen	yen	yen	yen	yen	yen	yen	yen	yen	yen	yen	yen
~~Less than 3,500 yen~~Less than 3,700 yen		0	0	0	0	0	0	0	0	An amount equal to 3% of the amount of salary or other wage for the day after deduction of social insurance premiums and similar	0
~~3,500~~	~~3,600~~	5	0	0	0	0	0	0	0	~~120~~	0
~~3,600~~	~~3,700~~	10	0	0	0	0	0	0	0	~~130~~	0
3,700	3,800	155	0	0	0	0	0	0	0	130	0
3,800	3,900	2010	0	0	0	0	0	0	0	130	0
3,900	4,000	2515	0	0	0	0	0	0	0	140	0
4,000	4,100	3020	0	0	0	0	0	0	0	140	0
4,100	4,200	3525	0	0	0	0	0	0	0	150	0
4,200	4,300	4030	0	0	0	0	0	0	0	~~160~~150	0
4,300	4,400	4535	0	0	0	0	0	0	0	170	0
4,400	4,500	5040	0	0	0	0	0	0	0	~~190~~180	0
4,500	4,600	5545	50	0	0	0	0	0	0	200	0
4,600	4,700	6050	100	0	0	0	0	0	0	~~220~~210	0
4,700	4,800	6555	150	0	0	0	0	0	0	230	0
4,800	4,900	7060	205	0	0	0	0	0	0	~~250~~240	0
4,900	5,000	7565	2510	0	0	0	0	0	0	260	0
5,000	5,100	8070	3015	0	0	0	0	0	0	~~280~~270	0
5,100	5,200	8575	3520	0	0	0	0	0	0	~~290~~280	0
5,200	5,300	9080	4025	0	0	0	0	0	0	300	0
5,300	5,400	9585	4030	0	0	0	0	0	0	~~320~~310	0
5,400	5,500	~~100~~90	4535	0	0	0	0	0	0	330	0
5,500	5,600	~~100~~95	5040	0	0	0	0	0	0	~~350~~340	0
5,600	5,700	~~105~~100	5545	0	0	0	0	0	0	360	0
5,700	5,800	~~110~~105	5550	50	0	0	0	0	0	~~380~~370	0
5,800	5,900	~~115~~105	6055	50	0	0	0	0	0	390	0
5,900	6,000	~~115~~110	6560	105	0	0	0	0	0	~~410~~400	0
6,000	6,100	~~120~~115	6560	1510	0	0	0	0	0	420	0
6,100	6,200	~~125~~115	7065	1510	0	0	0	0	0	~~460~~440	0
6,200	6,300	~~125~~120	7570	2015	0	0	0	0	0	~~490~~470	0
6,300	6,400	~~130~~125	7570	2520	0	0	0	0	0	~~530~~510	0
6,400	6,500	~~135~~130	8075	3020	0	0	0	0	0	~~560~~540	0
6,500	6,600	~~135~~130	8580	3025	0	0	0	0	0	~~600~~580	0
6,600	6,700	~~140~~135	9080	3530	0	0	0	0	0	~~630~~610	0
6,700	6,800	~~145~~140	9085	4035	0	0	0	0	0	~~670~~650	0
6,800	6,900	~~150~~140	9590	4035	0	0	0	0	0	~~700~~680	0
6,900	7,000	~~150~~145	~~100~~95	4540	0	0	0	0	0	~~730~~720	0
7,000	7,100	~~155~~150	~~100~~95	5045	0	0	0	0	0	~~760~~750	0
7,100	7,200	~~160~~150	~~105~~100	5045	0	0	0	0	0	~~790~~780	0
7,200	7,300	~~160~~155	~~110~~105	5550	50	0	0	0	0	~~820~~800	0
7,300	7,400	~~165~~160	~~110~~105	6055	50	0	0	0	0	~~840~~830	0
7,400	7,500	~~170~~165	~~115~~110	6555	105	0	0	0	0	~~880~~860	0
7,500	7,600	~~170~~165	~~120~~115	6560	1510	0	0	0	0	~~910~~900	0
7,600	7,700	~~175~~170	~~125~~115	7065	1510	0	0	0	0	~~940~~930	0
7,700	7,800	~~180~~175	~~125~~120	7570	2015	0	0	0	0	~~970~~960	0
7,800	7,900	~~185~~175	~~130~~125	7570	2520	0	0	0	0	~~1,010~~1,000	0
7,900	8,000	~~185~~180	~~135~~130	8075	3020	0	0	0	0	~~1,040~~1,030	0
8,000	8,100	185	130	80	25	0	0	0	0	1,060	0
8,100	8,200	185	135	80	30	0	0	0	0	1,100	0

(ii)

Amount of salary or other wage for the day after deduction of social insurance premiums and similar		Column A								Column B	Column C
		Number of dependents and similar persons
		0 persons	1 person	2 persons	3 persons	4 persons	5 persons	6 persons	7 persons
At least	Less than	Tax amount								Tax amount	Tax amount
yen	yen	yen	yen	yen	yen	yen	yen	yen	yen	yen	yen
~~8,000~~	~~8,100~~	~~190~~	~~135~~	85	30	0	0	0	0	~~1,070~~	0
~~8,100~~	~~8,200~~	~~195~~	~~140~~	85	35	0	0	0	0	~~1,110~~	0
8,200	8,300	~~195~~190	~~145~~140	9085	4035	0	0	0	0	~~1,140~~1,130	0
8,300	8,400	~~200~~195	~~145~~140	9590	4035	0	0	0	0	~~1,170~~1,160	0
8,400	8,500	~~205~~200	~~150~~145	~~100~~90	4540	0	0	0	0	~~1,210~~1,190	0
8,500	8,600	~~205~~200	~~155~~150	~~100~~95	5045	0	0	0	0	~~1,240~~1,230	0
8,600	8,700	~~210~~205	~~160~~150	~~105~~100	5045	0	0	0	0	~~1,270~~1,260	0
8,700	8,800	~~215~~210	~~160~~155	~~110~~105	5550	50	0	0	0	~~1,300~~1,290	0
8,800	8,900	~~220~~210	~~165~~160	~~110~~105	6055	50	0	0	0	~~1,340~~1,330	0
8,900	9,000	~~220~~215	~~170~~165	~~115~~110	6555	105	0	0	0	~~1,370~~1,360	0
9,000	9,100	~~225~~220	~~170~~165	~~120~~115	6560	1510	0	0	0	~~1,400~~1,390	0
9,100	9,200	~~230~~220	~~175~~170	~~120~~115	7065	1510	0	0	0	~~1,440~~1,430	0
9,200	9,300	~~230~~225	~~180~~175	~~125~~120	7570	2015	0	0	0	~~1,470~~1,460	0
9,300	9,400	~~235~~230	~~180~~175	~~130~~125	7570	2520	0	0	0	~~1,500~~1,490	0
9,400	9,500	~~240~~235	~~185~~180	~~135~~125	8075	2520	0	0	0	~~1,540~~1,520	0
9,500	9,600	~~240~~235	~~190~~185	~~135~~130	8580	3025	0	0	0	~~1,570~~1,560	0
9,600	9,700	~~245~~240	~~195~~185	~~140~~135	8580	3530	0	0	0	~~1,610~~1,600	0
9,700	9,800	~~250~~245	~~195~~190	~~145~~140	9085	4030	0	0	0	~~1,650~~1,640	0
9,800	9,900	~~255~~245	~~200~~195	~~145~~140	9590	4035	0	0	0	~~1,690~~1,670	10
9,900	10,000	~~255~~250	~~205~~200	~~150~~145	~~100~~90	4540	0	0	0	~~1,720~~1,710	50
10,000	10,100	~~260~~255	~~205~~200	~~155~~150	~~100~~95	5045	0	0	0	~~1,760~~1,750	81
10,100	10,200	~~265~~260	~~210~~205	~~160~~155	~~105~~100	5545	0	0	0	1,790	124
10,200	10,300	~~270~~260	~~215~~210	~~160~~155	~~110~~105	5550	50	0	0	1,810	158
10,300	10,400	~~275~~265	~~220~~215	~~165~~160	~~115~~110	6055	100	0	0	1,840	1911
10,400	10,500	~~280~~270	~~225~~215	~~170~~165	~~115~~110	6560	105	0	0	1,870	2215
10,500	10,600	~~290~~280	~~225~~220	~~175~~170	~~120~~115	7065	1510	0	0	1,890	2618
10,600	10,700	~~295~~285	~~230~~225	~~180~~175	~~125~~120	7565	2015	0	0	1,920	2922
10,700	10,800	~~305~~295	~~235~~230	~~180~~175	~~130~~125	7570	2520	0	0	~~1,960~~1,950	3325
10,800	10,900	~~315~~300	~~240~~235	~~185~~180	~~135~~130	8075	3020	0	0	1,990	3629
10,900	11,000	~~320~~310	~~245~~235	~~190~~185	~~135~~130	8580	3025	0	0	2,020	4032
11,000	11,100	~~330~~320	~~245~~240	~~195~~190	~~140~~135	9085	3530	0	0	~~2,060~~2,050	4336
11,100	11,200	~~335~~325	~~250~~245	~~200~~195	~~145~~140	9585	4035	0	0	2,090	4739
11,200	11,300	~~345~~335	~~255~~250	~~200~~195	~~150~~145	9590	4540	0	0	2,120	5043
11,300	11,400	~~355~~340	~~260~~255	~~205~~200	~~155~~150	~~100~~95	5040	0	0	~~2,160~~2,150	5446
11,400	11,500	~~360~~350	~~265~~255	~~210~~205	~~155~~150	~~105~~100	5045	0	0	2,190	5750
11,500	11,600	~~370~~360	~~265~~260	~~215~~210	~~160~~155	~~110~~105	5550	50	0	2,220	6153
11,600	11,700	~~375~~365	~~270~~265	~~220~~215	~~165~~160	~~115~~105	6055	50	0	~~2,260~~2,250	6457
11,700	11,800	~~385~~375	~~280~~270	~~220~~215	~~170~~165	~~115~~110	6560	105	0	2,290	6860
11,800	11,900	~~395~~380	~~285~~275	~~225~~220	~~175~~170	~~120~~115	7060	1510	0	2,320	7164
11,900	12,000	~~400~~390	~~295~~285	~~230~~225	~~175~~170	~~125~~120	7065	2015	0	2,360	7567
12,000	12,100	~~410~~400	~~305~~290	~~235~~230	~~180~~175	~~130~~125	7570	2515	0	2,390	7871
12,100	12,200	~~415~~405	~~310~~300	~~240~~235	~~185~~180	~~135~~125	8075	2520	0	2,420	8274
12,200	12,300	~~425~~415	~~320~~310	~~240~~235	~~190~~185	~~135~~130	8580	3025	0	2,460	8578
12,300	12,400	~~435~~420	~~325~~315	~~245~~240	~~195~~190	~~140~~135	9080	3530	0	2,490	8981
12,400	12,500	~~440~~430	~~335~~325	~~250~~245	~~195~~190	~~145~~140	9085	4035	0	2,520	9285
12,500	12,600	~~450~~440	~~345~~330	~~255~~250	~~200~~195	~~150~~145	9590	4535	0	2,550	9688
12,600	12,700	~~455~~445	~~350~~340	~~260~~255	~~205~~200	~~155~~145	~~100~~95	4540	0	2,580	9992
12,700	12,800	~~465~~455	~~360~~350	~~260~~255	~~210~~205	~~155~~150	~~105~~100	5045	0	2,610	~~103~~95
12,800	12,900	~~475~~460	~~365~~355	~~265~~260	~~215~~210	~~160~~155	~~110~~100	5550	0	2,640	~~106~~99
12,900	13,000	~~480~~470	~~375~~365	~~270~~265	~~215~~210	~~165~~160	~~110~~105	6055	50	~~2,690~~2,680	~~110~~102
13,000	13,100	480	370	270	215	165	110	55	5	2,740	106
13,100	13,200	485	380	275	220	165	115	60	10	2,790	109

(iii)

Amount of salary or other wage for the day after deduction of social insurance premiums and similar		Column A								Column B	Column C
		Number of dependents and similar persons
		0 persons	1 person	2 persons	3 persons	4 persons	5 persons	6 persons	7 persons
At least	Less than	Tax amount								Tax amount	Tax amount
yen	yen	yen	yen	yen	yen	yen	yen	yen	yen	yen	yen
~~13,000~~	~~13,100~~	~~490~~	~~385~~	~~280~~	~~220~~	~~170~~	~~115~~	65	10	~~2,750~~	~~113~~
~~13,100~~	~~13,200~~	~~495~~	~~390~~	~~285~~	~~225~~	~~175~~	~~120~~	65	15	~~2,810~~	~~117~~
13,200	13,300	~~505~~495	~~400~~390	~~295~~285	~~230~~225	~~175~~170	~~125~~120	7065	2015	~~2,860~~2,850	~~120~~113
13,300	13,400	~~515~~500	~~405~~395	~~300~~290	~~235~~230	~~180~~175	~~130~~120	7570	2015	~~2,920~~2,900	~~124~~116
13,400	13,500	~~520~~510	~~415~~405	~~310~~300	~~235~~230	~~185~~180	~~130~~125	8075	2520	~~2,970~~2,960	~~127~~120
13,500	13,600	~~530~~520	~~425~~410	~~320~~305	~~240~~235	~~190~~185	~~135~~130	8575	3025	~~3,030~~3,010	~~131~~123
13,600	13,700	~~535~~525	~~430~~420	~~325~~315	~~245~~240	~~195~~185	~~140~~135	8580	3530	~~3,080~~3,070	~~134~~127
13,700	13,800	~~545~~535	~~440~~430	~~335~~325	~~250~~245	~~195~~190	~~145~~140	9085	4035	~~3,140~~3,120	~~138~~131
13,800	13,900	~~555~~540	~~445~~435	~~340~~330	~~255~~250	~~200~~195	~~150~~140	9590	4035	~~3,190~~3,180	~~142~~135
13,900	14,000	~~560~~550	~~455~~445	~~350~~340	~~255~~250	~~205~~200	~~150~~145	~~100~~95	4540	~~3,250~~3,240	~~146~~139
14,000	14,100	~~570~~560	~~465~~450	~~360~~345	~~260~~255	~~210~~205	~~155~~150	~~105~~95	5045	~~3,310~~3,290	~~150~~143
14,100	14,200	~~575~~565	~~470~~460	~~365~~355	~~265~~260	~~215~~205	~~160~~155	~~105~~100	5550	~~3,360~~3,350	~~154~~147
14,200	14,300	~~585~~575	~~480~~470	~~375~~365	~~270~~265	~~215~~210	~~165~~160	~~110~~105	6055	~~3,420~~3,400	~~158~~151
14,300	14,400	~~595~~580	~~485~~475	~~380~~370	~~275~~270	~~220~~215	~~170~~160	~~115~~110	6055	~~3,470~~3,460	~~162~~155
14,400	14,500	~~600~~590	~~495~~485	~~390~~380	~~285~~275	~~225~~220	~~170~~165	~~120~~115	6560	~~3,530~~3,510	~~166~~159
14,500	14,600	~~610~~600	~~505~~490	~~400~~385	~~290~~280	~~230~~225	~~175~~170	~~125~~115	7065	~~3,580~~3,570	~~170~~163
14,600	14,700	~~615~~605	~~510~~500	~~405~~395	~~300~~290	~~235~~225	~~180~~175	~~125~~120	7570	~~3,640~~3,620	~~174~~167
14,700	14,800	~~625~~615	~~520~~510	~~415~~405	~~310~~295	~~235~~230	~~185~~180	~~130~~125	8075	~~3,690~~3,680	~~178~~171
14,800	14,900	~~635~~620	~~525~~515	~~420~~410	~~315~~305	~~240~~235	~~190~~180	~~135~~130	8075	~~3,750~~3,730	~~182~~175
14,900	15,000	~~640~~630	~~535~~525	~~430~~420	~~325~~315	~~245~~240	~~190~~185	~~140~~135	8580	~~3,800~~3,790	~~186~~179
15,000	15,100	~~655~~640	~~545~~530	~~440~~425	~~330~~320	~~250~~245	~~195~~190	~~145~~135	9085	~~3,860~~3,850	~~190~~183
15,100	15,200	~~670~~645	~~550~~540	~~445~~435	~~340~~330	~~255~~245	~~200~~195	~~145~~140	9590	~~3,920~~3,900	~~194~~187
15,200	15,300	~~685~~660	~~560~~550	~~455~~445	~~350~~335	~~255~~250	~~205~~200	~~150~~145	~~100~~95	~~3,970~~3,960	~~198~~191
15,300	15,400	~~700~~680	~~565~~555	~~460~~450	~~355~~345	~~260~~255	~~210~~200	~~155~~150	~~100~~95	~~4,030~~4,010	~~202~~195
15,400	15,500	~~715~~695	~~575~~565	~~470~~460	~~365~~355	~~265~~260	~~210~~205	~~160~~155	~~105~~100	~~4,080~~4,070	~~206~~199
15,500	15,600	~~735~~710	~~585~~570	~~480~~465	~~370~~360	~~270~~265	~~215~~210	~~165~~155	~~110~~105	~~4,140~~4,120	~~210~~203
15,600	15,700	~~750~~725	~~590~~580	~~485~~475	~~380~~370	~~275~~265	~~220~~215	~~165~~160	~~115~~110	~~4,190~~4,180	~~214~~207
15,700	15,800	~~765~~740	~~600~~590	~~495~~485	~~390~~375	~~285~~270	~~225~~220	~~170~~165	~~120~~115	~~4,250~~4,230	~~218~~211
15,800	15,900	~~780~~760	~~605~~595	~~500~~490	~~395~~385	~~290~~280	~~230~~220	~~175~~170	~~120~~115	~~4,300~~4,290	~~222~~215
15,900	16,000	~~795~~775	~~615~~605	~~510~~500	~~405~~395	~~300~~290	~~230~~225	~~180~~175	~~125~~120	~~4,350~~4,340	~~226~~219
16,000	16,100	~~815~~790	~~625~~610	~~520~~505	~~410~~400	~~305~~295	~~235~~230	~~185~~175	~~130~~125	~~4,410~~4,390	~~230~~223
16,100	16,200	~~830~~805	~~630~~620	~~525~~515	~~420~~410	~~315~~305	~~240~~235	~~185~~180	~~135~~130	~~4,460~~4,450	~~234~~227
16,200	16,300	~~845~~820	~~640~~630	~~535~~525	~~430~~415	~~325~~310	~~245~~240	~~190~~185	~~140~~135	~~4,510~~4,500	~~238~~231
16,300	16,400	~~860~~840	~~650~~635	~~540~~530	~~435~~425	~~330~~320	~~250~~240	~~195~~190	~~140~~135	~~4,560~~4,550	~~242~~235
16,400	16,500	~~875~~855	~~665~~645	~~550~~540	~~445~~435	~~340~~330	~~250~~245	~~200~~195	~~145~~140	~~4,620~~4,600	~~246~~239
16,500	16,600	~~895~~870	~~680~~660	~~560~~545	~~450~~440	~~345~~335	~~255~~250	~~205~~195	~~150~~145	~~4,670~~4,660	~~250~~243
16,600	16,700	~~910~~885	~~695~~675	~~565~~555	~~460~~450	~~355~~345	~~260~~255	~~205~~200	~~155~~150	~~4,720~~4,710	~~254~~247
16,700	16,800	~~925~~900	~~715~~690	~~575~~565	~~470~~455	~~365~~350	~~265~~260	~~210~~205	~~160~~155	~~4,770~~4,760	~~258~~251
16,800	16,900	~~940~~920	~~730~~705	~~580~~570	~~475~~465	~~370~~360	~~270~~260	~~215~~210	~~160~~155	~~4,830~~4,810	~~262~~255
16,900	17,000	~~955~~935	~~745~~725	~~590~~580	~~485~~475	~~380~~370	~~275~~265	~~220~~215	~~165~~160	~~4,880~~4,870	~~266~~259
17,000	17,100	~~975~~950	~~760~~740	~~600~~585	~~490~~480	~~385~~375	~~280~~270	~~225~~215	~~170~~165	~~4,930~~4,920	~~270~~263
17,100	17,200	~~990~~965	~~775~~755	~~605~~595	~~500~~490	~~395~~385	~~290~~280	~~225~~220	~~175~~170	~~4,980~~4,970	~~274~~267
17,200	17,300	~~1,005~~980	~~795~~770	~~615~~605	~~510~~495	~~405~~390	~~295~~285	~~230~~225	~~180~~175	~~5,040~~5,020	~~278~~271
17,300	17,400	~~1,020~~1,000	~~810~~785	~~620~~610	~~515~~505	~~410~~400	~~305~~295	~~235~~230	~~180~~175	~~5,090~~5,080	~~282~~275
17,400	17,500	~~1,035~~1,015	~~825~~805	~~630~~620	~~525~~515	~~420~~410	~~315~~300	~~240~~235	~~185~~180	~~5,140~~5,130	~~286~~279
17,500	17,600	~~1,055~~1,030	~~840~~820	~~640~~625	~~530~~520	~~425~~415	~~320~~310	~~245~~235	~~190~~185	~~5,190~~5,180	~~290~~283
17,600	17,700	~~1,070~~1,045	~~855~~835	~~645~~635	~~540~~530	~~435~~425	~~330~~320	~~245~~240	~~195~~190	~~5,250~~5,230	~~294~~287
17,700	17,800	~~1,085~~1,060	~~875~~850	~~660~~645	~~550~~535	~~445~~430	~~335~~325	~~250~~245	~~200~~195	~~5,290~~5,280	~~298~~291
17,800	17,900	~~1,100~~1,080	~~890~~865	~~680~~655	~~555~~545	~~450~~440	~~345~~335	~~255~~250	~~200~~195	~~5,340~~5,330	~~302~~295
17,900	18,000	~~1,115~~1,095	~~905~~885	~~695~~670	~~565~~555	~~460~~450	~~355~~340	~~260~~255	~~205~~200	~~5,390~~5,380	~~306~~299
18,000	18,100	1,110	900	690	560	455	350	255	205	5,430	303
18,100	18,200	1,125	915	705	570	465	360	260	210	5,470	307

(iv)

Amount of salary or other wage for the day after deduction of social insurance premiums and similar		Column A								Column B	Column C
		Number of dependents and similar persons
		0 persons	1 person	2 persons	3 persons	4 persons	5 persons	6 persons	7 persons
At least	Less than	Tax amount								Tax amount	Tax amount
yen	yen	yen	yen	yen	yen	yen	yen	yen	yen	yen	yen
~~18,000~~	~~18,100~~	~~1,135~~	~~920~~	~~710~~	~~570~~	~~465~~	~~360~~	~~265~~	~~210~~	~~5,440~~	~~310~~
~~18,100~~	~~18,200~~	~~1,150~~	~~935~~	~~725~~	~~580~~	~~475~~	~~370~~	~~265~~	~~215~~	~~5,490~~	~~314~~
18,200	18,300	~~1,165~~1,140	~~955~~930	~~740~~720	~~590~~575	~~485~~470	~~375~~365	~~270~~265	~~220~~215	~~5,530~~5,520	~~318~~311
18,300	18,400	~~1,180~~1,160	~~970~~950	~~760~~735	~~595~~585	~~490~~480	~~385~~375	~~280~~270	~~220~~215	~~5,580~~5,570	~~322~~315
18,400	18,500	~~1,200~~1,175	~~990~~965	~~775~~755	~~605~~595	~~500~~490	~~395~~385	~~290~~280	~~225~~220	~~5,630~~5,620	~~326~~319
18,500	18,600	~~1,215~~1,195	~~1,005~~985	~~795~~770	~~615~~605	~~510~~500	~~405~~390	~~300~~285	~~230~~225	~~5,680~~5,670	~~330~~323
18,600	18,700	~~1,235~~1,215	~~1,025~~1,000	~~815~~790	~~625~~610	~~520~~505	~~410~~400	~~305~~295	~~235~~230	~~5,730~~5,710	~~334~~327
18,700	18,800	~~1,255~~1,230	~~1,040~~1,020	~~830~~810	~~630~~620	~~525~~515	~~420~~410	~~315~~305	~~240~~235	~~5,770~~5,760	~~338~~331
18,800	18,900	~~1,270~~1,250	~~1,060~~1,040	~~850~~825	~~640~~630	~~535~~525	~~430~~420	~~325~~315	~~245~~240	~~5,820~~5,810	~~342~~335
18,900	19,000	~~1,290~~1,265	~~1,080~~1,055	~~865~~845	~~655~~640	~~545~~535	~~440~~430	~~335~~325	~~250~~245	~~5,870~~5,860	~~346~~339
19,000	19,100	~~1,305~~1,285	~~1,095~~1,075	~~885~~860	~~675~~650	~~555~~545	~~450~~435	~~345~~330	~~255~~250	~~5,920~~5,910	~~350~~343
19,100	19,200	~~1,325~~1,305	~~1,115~~1,090	~~905~~880	~~690~~670	~~565~~550	~~455~~445	~~350~~340	~~260~~255	~~5,970~~5,950	~~354~~347
19,200	19,300	~~1,345~~1,320	~~1,130~~1,110	~~920~~900	~~710~~685	~~570~~560	~~465~~455	~~360~~350	~~265~~255	~~6,010~~6,000	~~358~~351
19,300	19,400	~~1,360~~1,340	~~1,150~~1,130	~~940~~915	~~725~~705	~~580~~570	~~475~~465	~~370~~360	~~265~~260	~~6,060~~6,050	~~362~~355
19,400	19,500	~~1,380~~1,355	~~1,170~~1,145	~~955~~935	~~745~~725	~~590~~580	~~485~~475	~~380~~370	~~275~~265	~~6,110~~6,100	~~366~~359
19,500	19,600	~~1,395~~1,375	~~1,185~~1,165	~~975~~950	~~765~~740	~~600~~590	~~495~~480	~~390~~375	~~280~~270	~~6,160~~6,150	~~371~~363
19,600	19,700	~~1,415~~1,395	~~1,205~~1,180	~~995~~970	~~780~~760	~~610~~595	~~500~~490	~~395~~385	~~290~~280	~~6,210~~6,190	~~379~~367
19,700	19,800	~~1,435~~1,410	~~1,220~~1,200	~~1,010~~990	~~800~~775	~~615~~605	~~510~~500	~~405~~395	~~300~~290	~~6,250~~6,240	~~387~~372
19,800	19,900	~~1,450~~1,430	~~1,240~~1,220	~~1,030~~1,005	~~815~~795	~~625~~615	~~520~~510	~~415~~405	~~310~~300	~~6,300~~6,290	~~395~~380
19,900	20,000	~~1,470~~1,445	~~1,260~~1,235	~~1,045~~1,025	~~835~~815	~~635~~625	~~530~~520	~~425~~415	~~320~~305	~~6,350~~6,340	~~403~~388
20,000	20,100	~~1,485~~1,465	~~1,275~~1,255	~~1,065~~1,040	~~855~~830	~~645~~635	~~540~~525	~~435~~420	~~325~~315	~~6,400~~6,390	~~411~~396
20,100	20,200	~~1,505~~1,485	~~1,295~~1,270	~~1,085~~1,060	~~870~~850	~~660~~640	~~545~~535	~~440~~430	~~335~~325	~~6,450~~6,430	~~419~~404
20,200	20,300	~~1,525~~1,500	~~1,310~~1,290	~~1,100~~1,080	~~890~~865	~~680~~655	~~555~~545	~~450~~440	~~345~~335	~~6,490~~6,480	~~427~~412
20,300	20,400	~~1,540~~1,520	~~1,330~~1,310	~~1,120~~1,095	~~905~~885	~~695~~675	~~565~~555	~~460~~450	~~355~~345	~~6,540~~6,530	~~435~~420
20,400	20,500	~~1,560~~1,535	~~1,350~~1,325	~~1,135~~1,115	~~925~~905	~~715~~690	~~575~~565	~~470~~460	~~365~~350	~~6,590~~6,580	~~443~~428
20,500	20,600	~~1,575~~1,555	~~1,365~~1,345	~~1,155~~1,130	~~945~~920	~~730~~710	~~585~~570	~~480~~465	~~370~~360	~~6,640~~6,630	~~451~~436
20,600	20,700	~~1,595~~1,575	~~1,385~~1,360	~~1,175~~1,150	~~960~~940	~~750~~730	~~590~~580	~~485~~475	~~380~~370	~~6,690~~6,670	~~459~~444
20,700	20,800	~~1,615~~1,590	~~1,400~~1,380	~~1,190~~1,170	~~980~~955	~~770~~745	~~600~~590	~~495~~485	~~390~~380	~~6,730~~6,720	~~467~~452
20,800	20,900	~~1,630~~1,610	~~1,420~~1,400	~~1,210~~1,185	~~995~~975	~~785~~765	~~610~~600	~~505~~495	~~400~~390	~~6,780~~6,770	~~475~~460
20,900	21,000	~~1,650~~1,625	~~1,440~~1,415	~~1,225~~1,205	~~1,015~~995	~~805~~780	~~620~~610	~~515~~505	~~410~~395	~~6,830~~6,820	~~483~~468
21,000	21,100	~~1,665~~1,645	~~1,455~~1,435	~~1,245~~1,220	~~1,035~~1,010	~~820~~800	~~630~~615	~~525~~510	~~415~~405	~~6,880~~6,870	~~491~~476
21,100	21,200	~~1,685~~1,665	~~1,475~~1,450	~~1,265~~1,240	~~1,050~~1,030	~~840~~820	~~635~~625	~~530~~520	~~425~~415	~~6,930~~6,910	~~499~~484
21,200	21,300	~~1,705~~1,680	~~1,490~~1,470	~~1,280~~1,260	~~1,070~~1,045	~~860~~835	~~645~~635	~~540~~530	~~435~~425	~~6,970~~6,960	~~507~~492
21,300	21,400	~~1,720~~1,700	~~1,510~~1,490	~~1,300~~1,275	~~1,085~~1,065	~~875~~855	~~665~~645	~~550~~540	~~445~~435	~~7,020~~7,010	~~515~~500
21,400	21,500	~~1,740~~1,715	~~1,530~~1,505	~~1,315~~1,295	~~1,105~~1,085	~~895~~870	~~685~~660	~~560~~550	~~455~~440	7,060	~~523~~508
21,500	21,600	~~1,755~~1,735	~~1,545~~1,525	~~1,335~~1,310	~~1,125~~1,100	~~910~~890	~~700~~680	~~570~~555	~~460~~450	7,100	~~531~~516
21,600	21,700	~~1,775~~1,755	~~1,565~~1,540	~~1,355~~1,330	~~1,140~~1,120	~~930~~910	~~720~~695	~~575~~565	~~470~~460	7,130	~~539~~524
21,700	21,800	~~1,795~~1,770	~~1,580~~1,560	~~1,370~~1,350	~~1,160~~1,135	~~950~~925	~~735~~715	~~585~~575	~~480~~470	7,160	~~547~~532
21,800	21,900	~~1,810~~1,790	~~1,600~~1,580	~~1,390~~1,365	~~1,175~~1,155	~~965~~945	~~755~~735	~~595~~585	~~490~~480	7,190	~~555~~540
21,900	22,000	~~1,830~~1,805	~~1,620~~1,595	~~1,405~~1,385	~~1,195~~1,175	~~985~~960	~~775~~750	~~605~~595	~~500~~485	7,230	~~563~~548
22,000	22,100	~~1,845~~1,825	~~1,635~~1,615	~~1,425~~1,400	~~1,215~~1,190	~~1,000~~980	~~790~~770	~~615~~600	~~505~~495	7,260	~~571~~556
22,100	22,200	~~1,865~~1,845	~~1,655~~1,630	~~1,445~~1,420	~~1,230~~1,210	~~1,020~~1,000	~~810~~785	~~620~~610	~~515~~505	7,290	~~579~~564
22,200	22,300	~~1,885~~1,860	~~1,670~~1,650	~~1,460~~1,440	~~1,250~~1,225	~~1,040~~1,015	~~825~~805	~~630~~620	~~525~~515	7,330	~~587~~572
22,300	22,400	~~1,900~~1,880	~~1,690~~1,670	~~1,480~~1,455	~~1,265~~1,245	~~1,055~~1,035	~~845~~825	~~640~~630	~~535~~525	7,360	~~595~~580
22,400	22,500	~~1,920~~1,895	~~1,710~~1,685	~~1,495~~1,475	~~1,285~~1,265	~~1,075~~1,050	~~865~~840	~~650~~640	~~545~~530	7,390	~~603~~588
22,500	22,600	~~1,935~~1,915	~~1,725~~1,705	~~1,515~~1,490	~~1,305~~1,280	~~1,090~~1,070	~~880~~860	~~670~~650	~~550~~540	7,430	~~611~~596
22,600	22,700	~~1,955~~1,935	~~1,745~~1,720	~~1,535~~1,510	~~1,320~~1,300	~~1,110~~1,090	~~900~~875	~~690~~665	~~560~~550	7,460	~~619~~604
22,700	22,800	~~1,975~~1,950	~~1,760~~1,740	~~1,550~~1,530	~~1,340~~1,315	~~1,130~~1,105	~~915~~895	~~705~~685	~~570~~560	7,490	~~627~~612
22,800	22,900	~~1,990~~1,970	~~1,780~~1,760	~~1,570~~1,545	~~1,355~~1,335	~~1,145~~1,125	~~935~~915	~~725~~700	~~580~~570	7,520	~~635~~620
22,900	23,000	~~2,010~~1,985	~~1,800~~1,775	~~1,585~~1,565	~~1,375~~1,355	~~1,165~~1,140	~~955~~930	~~740~~720	~~590~~575	7,570	~~643~~628
23,000	23,100	2,005	1,795	1,580	1,370	1,160	950	740	585	7,620	636
23,100	23,200	2,025	1,810	1,600	1,390	1,180	965	755	595	7,670	644

(v)

Amount of salary or other wage for the day after deduction of social insurance premiums and similar		Column A								Column B	Column C
		Number of dependents and similar persons
		0 persons	1 person	2 persons	3 persons	4 persons	5 persons	6 persons	7 persons
At least	Less than	Tax amount								Tax amount	Tax amount
yen	yen	yen	yen	yen	yen	yen	yen	yen	yen	yen	yen
~~23,000~~	~~23,100~~	~~2,025~~	~~1,815~~	~~1,605~~	~~1,395~~	~~1,180~~	~~970~~	~~760~~	~~595~~	~~7,620~~	~~651~~
~~23,100~~	~~23,200~~	~~2,045~~	~~1,835~~	~~1,625~~	~~1,410~~	~~1,200~~	~~990~~	~~780~~	~~605~~	~~7,670~~	~~659~~
23,200	23,300	~~2,065~~2,040	~~1,850~~1,830	~~1,640~~1,620	~~1,430~~1,405	~~1,220~~1,195	~~1,005~~985	~~795~~775	~~615~~605	7,720	~~667~~652
23,300	23,400	~~2,080~~2,060	~~1,870~~1,850	~~1,660~~1,635	~~1,445~~1,425	~~1,235~~1,215	~~1,025~~1,005	~~815~~790	~~625~~615	~~7,780~~7,770	~~675~~660
23,400	23,500	~~2,100~~2,075	~~1,890~~1,865	~~1,675~~1,655	~~1,465~~1,445	~~1,255~~1,230	~~1,045~~1,020	~~830~~810	~~635~~620	~~7,830~~7,820	~~683~~668
23,500	23,600	~~2,115~~2,095	~~1,905~~1,885	~~1,695~~1,670	~~1,485~~1,460	~~1,270~~1,250	~~1,060~~1,040	~~850~~830	~~640~~630	~~7,880~~7,870	~~691~~676
23,600	23,700	~~2,135~~2,115	~~1,925~~1,900	~~1,715~~1,690	~~1,500~~1,480	~~1,290~~1,270	~~1,080~~1,060	~~870~~845	~~655~~640	~~7,930~~7,920	~~699~~684
23,700	23,800	~~2,155~~2,135	~~1,945~~1,920	~~1,735~~1,710	~~1,520~~1,500	~~1,310~~1,290	~~1,100~~1,080	~~890~~865	~~675~~655	~~7,980~~7,970	~~707~~692
23,800	23,900	~~2,175~~2,155	~~1,965~~1,940	~~1,755~~1,730	~~1,540~~1,520	~~1,330~~1,310	~~1,120~~1,100	~~910~~885	~~695~~675	~~8,030~~8,020	~~715~~700
23,900	24,000	~~2,195~~2,175	~~1,985~~1,960	~~1,775~~1,750	~~1,560~~1,540	~~1,350~~1,330	~~1,140~~1,120	~~930~~905	~~715~~695	~~8,080~~8,070	~~723~~708
24,000 yen		~~2,205~~2,185	~~1,995~~1,970	~~1,785~~1,760	~~1,570~~1,550	~~1,360~~1,340	~~1,150~~1,130	~~940~~915	~~725~~705	~~8,130~~8,120	~~731~~716
Amount exceeding 24,000 yen but less than 26,500 yen		The tax amount for 24,000 yen, plus an amount equal to 20% of the portion of the amount of salary or other wage for the day after deduction of social insurance premiums and similar that exceeds 24,000 yen								~~8,130~~8,120 yen, plus an amount equal to 40% of the portion of the amount of salary or other wage for the day after deduction of social insurance premiums and similar that exceeds 24,000 yen	~~731~~716 yen, plus an amount equal to 10% of the portion of the amount of salary or other wage for the day after deduction of social insurance premiums and similar that exceeds 24,000 yen
		yen	yen	yen	yen	yen	yen	yen	yen		yen
26,500 yen		~~2,705~~2,685	~~2,495~~2,470	~~2,285~~2,260	~~2,070~~2,050	~~1,860~~1,840	~~1,650~~1,630	~~1,440~~1,415	~~1,225~~1,205		~~981~~966
Amount exceeding 26,500 yen but less than 32,500 yen		The tax amount for 26,500 yen, plus an amount equal to 23% of the portion of the amount of salary or other wage for the day after deduction of social insurance premiums and similar that exceeds 26,500 yen									~~981~~966 yen, plus an amount equal to 20% of the portion of the amount of salary or other wage for the day after deduction of social insurance premiums and similar that exceeds 26,500 yen
		yen	yen	yen	yen	yen	yen	yen	yen		yen
32,500 yen		~~4,085~~4,065	~~3,875~~3,850	~~3,665~~3,640	~~3,450~~3,430	~~3,240~~3,220	~~3,030~~3,010	~~2,820~~2,795	~~2,605~~2,585		~~2,181~~2,166
Amount exceeding 32,500 yen but less than ~~57,500~~58,000 yen		The tax amount for 32,500 yen, plus an amount equal to 33% of the portion of the amount of salary or other wage for the day after deduction of social insurance premiums and similar that exceeds 32,500 yen									~~2,181~~2,166 yen, plus an amount equal to 25% of the portion of the amount of salary or other wage for the day after deduction of social insurance premiums and similar that exceeds 32,500 yen

(vi)

Amount of salary or other wage for the day after deduction of social insurance premiums and similar		Column A								Column B	Column C
		Number of dependents and similar persons
		0 persons	1 person	2 persons	3 persons	4 persons	5 persons	6 persons	7 persons
At least	Less than	Tax amount								Tax amount	Tax amount
		yen	yen	yen	yen	yen	yen	yen	yen	yen	yen
~~57,500 yen~~58,000 yen		~~12,335~~12,480	~~12,125~~12,265	~~11,915~~12,055	~~11,700~~11,845	~~11,490~~11,635	~~11,280~~11,425	~~11,070~~11,210	~~10,855~~11,000	~~21,530~~21,720	~~8,431~~8,541
Amount exceeding ~~57,500~~58,000 yen but less than 71,000 yen		The tax amount for ~~57,500~~58,000 yen, plus an amount equal to 40% of the portion of the amount of salary or other wage for the day after deduction of social insurance premiums and similar that exceeds ~~57,500~~58,000 yen								~~21,530~~21,720 yen, plus an amount equal to 45% of the portion of the amount of salary or other wage for the day after deduction of social insurance premiums and similar that exceeds ~~57,500~~58,000 yen	~~8,431~~8,541 yen, plus an amount equal to 33% of the portion of the amount of salary or other wage for the day after deduction of social insurance premiums and similar that exceeds ~~57,500~~58,000 yen
		yen	yen	yen	yen	yen	yen	yen	yen
71,000 yen		~~17,850~~17,835	~~17,640~~17,620	~~17,430~~17,410	~~17,215~~17,200	~~17,005~~16,990	~~16,795~~16,780	~~16,585~~16,565	~~16,370~~16,355
Amount exceeding 71,000 yen but less than 72,500 yen		The tax amount for 71,000 yen, plus an amount equal to 40% of the portion of the amount of salary or other wage for the day after deduction of social insurance premiums and similar that exceeds 71,000 yen
		yen	yen	yen	yen	yen	yen	yen	yen
72,500 yen		~~18,630~~18,615	~~18,420~~18,400	~~18,210~~18,190	~~17,995~~17,980	~~17,785~~17,770	~~17,575~~17,560	~~17,365~~17,345	~~17,150~~17,135
Amount exceeding 72,500 yen but less than 73,500 yen		The tax amount for 72,500 yen, plus an amount equal to 40% of the portion of the amount of salary or other wage for the day after deduction of social insurance premiums and similar that exceeds 72,500 yen
		yen	yen	yen	yen	yen	yen	yen	yen
73,500 yen		~~19,210~~19,195	~~19,000~~18,980	~~18,790~~18,770	~~18,575~~18,560	~~18,365~~18,350	~~18,155~~18,140	~~17,945~~17,925	~~17,730~~17,715	~~21,530 yen, plus an amount equal to 45% of the portion of the amount of salary or other wage for the day after deduction of social insurance premiums and similar that exceeds 57,500 yen~~	~~8,431 yen, plus an amount equal to 33% of the portion of the amount of salary or other wage for the day after deduction of social insurance premiums and similar that exceeds 57,500 yen~~
Amount exceeding 73,500 yen but less than 75,000 yen		The tax amount for 73,500 yen, plus an amount equal to 40% of the portion of the amount of salary or other wage for the day after deduction of social insurance premiums and similar that exceeds 73,500 yen								~~21,530 yen, plus an amount equal to 45% of the portion of the amount of salary or other wage for the day after deduction of social insurance premiums and similar that exceeds 57,500 yen~~	~~8,431 yen, plus an amount equal to 33% of the portion of the amount of salary or other wage for the day after deduction of social insurance premiums and similar that exceeds 57,500 yen~~
		yen	yen	yen	yen	yen	yen	yen	yen
75,000 yen		~~19,990~~19,975	~~19,780~~19,760	~~19,570~~19,550	~~19,355~~19,340	~~19,145~~19,130	~~18,935~~18,920	~~18,725~~18,705	~~18,510~~18,495
Amount exceeding 75,000 yen but less than 116,500 yen		The tax amount for 75,000 yen, plus an amount equal to 40% of the portion of the amount of salary or other wage for the day after deduction of social insurance premiums and similar that exceeds 75,000 yen

(vii)

Amount of salary or other wage for the day after deduction of social insurance premiums and similar		Column A								Column B	Column C
		Number of dependents and similar persons
		0 persons	1 person	2 persons	3 persons	4 persons	5 persons	6 persons	7 persons
At least	Less than	Tax amount								Tax amount	Tax amount
		yen	yen	yen	yen	yen	yen	yen	yen		yen
116,500 yen		~~36,590~~36,575	~~36,380~~36,360	~~36,170~~36,150	~~35,955~~35,940	~~35,745~~35,730	~~35,535~~35,520	~~35,325~~35,305	~~35,110~~35,095		~~27,901~~27,846
Amount exceeding 116,500 yen		The tax amount for 116,500 yen, plus an amount equal to 45% of the portion of the amount of salary or other wage for the day after deduction of social insurance premiums and similar that exceeds 116,500 yen									~~27,901~~27,846 yen, plus an amount equal to 40% of the portion of the amount of salary or other wage for the day after deduction of social insurance premiums and similar that exceeds 116,500 yen
If the number of dependents and similar persons exceeds 7, the tax amount for 7 dependents and similar persons, less 50 yen for each person in excess of 7										If a return for deduction for Dependents, etc. regarding secondary salaries has been submitted, the tax amount found from the columns above, less 50 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 day, 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, ~~etc~~Etc.) (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 day 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 50 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): (1) Except in the case falling under (2), deduct, from the amount of the Resident's salary or other wage for the day, 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 day 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 50 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, ~~etc~~Etc. 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. (2) If the salary or other wage is salary or other wage set forth in Article 185, paragraph (1), item (iii) (Amount of Tax to Be Collected on Salary or Other Wages Other Than Bonuses), deduct, from the amount of the Resident's salary or other wage for the day, 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 day after deduction of social insurance premiums and similar" column according to the amount after that deduction; the amount stated where that row intersects column C is the tax amount sought.

（一）

その日の社会保険料等控除後の給与等の金額		甲								乙	丙
		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	税額
円	円	円	円	円	円	円	円	円	円	円	円
~~３，５００円未満~~３，７００円未満		０	０	０	０	０	０	０	０	その日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	０
~~３，５００~~	~~３，６００~~	５	０	０	０	０	０	０	０	~~１２０~~	０
~~３，６００~~	~~３，７００~~	１０	０	０	０	０	０	０	０	~~１３０~~	０
３，７００	３，８００	１５５	０	０	０	０	０	０	０	１３０	０
３，８００	３，９００	２０１０	０	０	０	０	０	０	０	１３０	０
３，９００	４，０００	２５１５	０	０	０	０	０	０	０	１４０	０
４，０００	４，１００	３０２０	０	０	０	０	０	０	０	１４０	０
４，１００	４，２００	３５２５	０	０	０	０	０	０	０	１５０	０
４，２００	４，３００	４０３０	０	０	０	０	０	０	０	~~１６０~~１５０	０
４，３００	４，４００	４５３５	０	０	０	０	０	０	０	１７０	０
４，４００	４，５００	５０４０	０	０	０	０	０	０	０	~~１９０~~１８０	０
４，５００	４，６００	５５４５	５０	０	０	０	０	０	０	２００	０
４，６００	４，７００	６０５０	１００	０	０	０	０	０	０	~~２２０~~２１０	０
４，７００	４，８００	６５５５	１５０	０	０	０	０	０	０	２３０	０
４，８００	４，９００	７０６０	２０５	０	０	０	０	０	０	~~２５０~~２４０	０
４，９００	５，０００	７５６５	２５１０	０	０	０	０	０	０	２６０	０
５，０００	５，１００	８０７０	３０１５	０	０	０	０	０	０	~~２８０~~２７０	０
５，１００	５，２００	８５７５	３５２０	０	０	０	０	０	０	~~２９０~~２８０	０
５，２００	５，３００	９０８０	４０２５	０	０	０	０	０	０	３００	０
５，３００	５，４００	９５８５	４０３０	０	０	０	０	０	０	~~３２０~~３１０	０
５，４００	５，５００	~~１００~~９０	４５３５	０	０	０	０	０	０	３３０	０
５，５００	５，６００	~~１００~~９５	５０４０	０	０	０	０	０	０	~~３５０~~３４０	０
５，６００	５，７００	~~１０５~~１００	５５４５	０	０	０	０	０	０	３６０	０
５，７００	５，８００	~~１１０~~１０５	５５５０	５０	０	０	０	０	０	~~３８０~~３７０	０
５，８００	５，９００	~~１１５~~１０５	６０５５	５０	０	０	０	０	０	３９０	０
５，９００	６，０００	~~１１５~~１１０	６５６０	１０５	０	０	０	０	０	~~４１０~~４００	０
６，０００	６，１００	~~１２０~~１１５	６５６０	１５１０	０	０	０	０	０	４２０	０
６，１００	６，２００	~~１２５~~１１５	７０６５	１５１０	０	０	０	０	０	~~４６０~~４４０	０
６，２００	６，３００	~~１２５~~１２０	７５７０	２０１５	０	０	０	０	０	~~４９０~~４７０	０
６，３００	６，４００	~~１３０~~１２５	７５７０	２５２０	０	０	０	０	０	~~５３０~~５１０	０
６，４００	６，５００	~~１３５~~１３０	８０７５	３０２０	０	０	０	０	０	~~５６０~~５４０	０
６，５００	６，６００	~~１３５~~１３０	８５８０	３０２５	０	０	０	０	０	~~６００~~５８０	０
６，６００	６，７００	~~１４０~~１３５	９０８０	３５３０	０	０	０	０	０	~~６３０~~６１０	０
６，７００	６，８００	~~１４５~~１４０	９０８５	４０３５	０	０	０	０	０	~~６７０~~６５０	０
６，８００	６，９００	~~１５０~~１４０	９５９０	４０３５	０	０	０	０	０	~~７００~~６８０	０
６，９００	７，０００	~~１５０~~１４５	~~１００~~９５	４５４０	０	０	０	０	０	~~７３０~~７２０	０
７，０００	７，１００	~~１５５~~１５０	~~１００~~９５	５０４５	０	０	０	０	０	~~７６０~~７５０	０
７，１００	７，２００	~~１６０~~１５０	~~１０５~~１００	５０４５	０	０	０	０	０	~~７９０~~７８０	０
７，２００	７，３００	~~１６０~~１５５	~~１１０~~１０５	５５５０	５０	０	０	０	０	~~８２０~~８００	０
７，３００	７，４００	~~１６５~~１６０	~~１１０~~１０５	６０５５	５０	０	０	０	０	~~８４０~~８３０	０
７，４００	７，５００	~~１７０~~１６５	~~１１５~~１１０	６５５５	１０５	０	０	０	０	~~８８０~~８６０	０
７，５００	７，６００	~~１７０~~１６５	~~１２０~~１１５	６５６０	１５１０	０	０	０	０	~~９１０~~９００	０
７，６００	７，７００	~~１７５~~１７０	~~１２５~~１１５	７０６５	１５１０	０	０	０	０	~~９４０~~９３０	０
７，７００	７，８００	~~１８０~~１７５	~~１２５~~１２０	７５７０	２０１５	０	０	０	０	~~９７０~~９６０	０
７，８００	７，９００	~~１８５~~１７５	~~１３０~~１２５	７５７０	２５２０	０	０	０	０	~~１，０１０~~１，０００	０
７，９００	８，０００	~~１８５~~１８０	~~１３５~~１３０	８０７５	３０２０	０	０	０	０	~~１，０４０~~１，０３０	０
８，０００	８，１００	１８５	１３０	８０	２５	０	０	０	０	１，０６０	０
８，１００	８，２００	１８５	１３５	８０	３０	０	０	０	０	１，１００	０

（二）

その日の社会保険料等控除後の給与等の金額		甲								乙	丙
		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	税額
円	円	円	円	円	円	円	円	円	円	円	円
~~８，０００~~	~~８，１００~~	~~１９０~~	~~１３５~~	８５	３０	０	０	０	０	~~１，０７０~~	０
~~８，１００~~	~~８，２００~~	~~１９５~~	~~１４０~~	８５	３５	０	０	０	０	~~１，１１０~~	０
８，２００	８，３００	~~１９５~~１９０	~~１４５~~１４０	９０８５	４０３５	０	０	０	０	~~１，１４０~~１，１３０	０
８，３００	８，４００	~~２００~~１９５	~~１４５~~１４０	９５９０	４０３５	０	０	０	０	~~１，１７０~~１，１６０	０
８，４００	８，５００	~~２０５~~２００	~~１５０~~１４５	~~１００~~９０	４５４０	０	０	０	０	~~１，２１０~~１，１９０	０
８，５００	８，６００	~~２０５~~２００	~~１５５~~１５０	~~１００~~９５	５０４５	０	０	０	０	~~１，２４０~~１，２３０	０
８，６００	８，７００	~~２１０~~２０５	~~１６０~~１５０	~~１０５~~１００	５０４５	０	０	０	０	~~１，２７０~~１，２６０	０
８，７００	８，８００	~~２１５~~２１０	~~１６０~~１５５	~~１１０~~１０５	５５５０	５０	０	０	０	~~１，３００~~１，２９０	０
８，８００	８，９００	~~２２０~~２１０	~~１６５~~１６０	~~１１０~~１０５	６０５５	５０	０	０	０	~~１，３４０~~１，３３０	０
８，９００	９，０００	~~２２０~~２１５	~~１７０~~１６５	~~１１５~~１１０	６５５５	１０５	０	０	０	~~１，３７０~~１，３６０	０
９，０００	９，１００	~~２２５~~２２０	~~１７０~~１６５	~~１２０~~１１５	６５６０	１５１０	０	０	０	~~１，４００~~１，３９０	０
９，１００	９，２００	~~２３０~~２２０	~~１７５~~１７０	~~１２０~~１１５	７０６５	１５１０	０	０	０	~~１，４４０~~１，４３０	０
９，２００	９，３００	~~２３０~~２２５	~~１８０~~１７５	~~１２５~~１２０	７５７０	２０１５	０	０	０	~~１，４７０~~１，４６０	０
９，３００	９，４００	~~２３５~~２３０	~~１８０~~１７５	~~１３０~~１２５	７５７０	２５２０	０	０	０	~~１，５００~~１，４９０	０
９，４００	９，５００	~~２４０~~２３５	~~１８５~~１８０	~~１３５~~１２５	８０７５	２５２０	０	０	０	~~１，５４０~~１，５２０	０
９，５００	９，６００	~~２４０~~２３５	~~１９０~~１８５	~~１３５~~１３０	８５８０	３０２５	０	０	０	~~１，５７０~~１，５６０	０
９，６００	９，７００	~~２４５~~２４０	~~１９５~~１８５	~~１４０~~１３５	８５８０	３５３０	０	０	０	~~１，６１０~~１，６００	０
９，７００	９，８００	~~２５０~~２４５	~~１９５~~１９０	~~１４５~~１４０	９０８５	４０３０	０	０	０	~~１，６５０~~１，６４０	０
９，８００	９，９００	~~２５５~~２４５	~~２００~~１９５	~~１４５~~１４０	９５９０	４０３５	０	０	０	~~１，６９０~~１，６７０	１０
９，９００	１０，０００	~~２５５~~２５０	~~２０５~~２００	~~１５０~~１４５	~~１００~~９０	４５４０	０	０	０	~~１，７２０~~１，７１０	５０
１０，０００	１０，１００	~~２６０~~２５５	~~２０５~~２００	~~１５５~~１５０	~~１００~~９５	５０４５	０	０	０	~~１，７６０~~１，７５０	８１
１０，１００	１０，２００	~~２６５~~２６０	~~２１０~~２０５	~~１６０~~１５５	~~１０５~~１００	５５４５	０	０	０	１，７９０	１２４
１０，２００	１０，３００	~~２７０~~２６０	~~２１５~~２１０	~~１６０~~１５５	~~１１０~~１０５	５５５０	５０	０	０	１，８１０	１５８
１０，３００	１０，４００	~~２７５~~２６５	~~２２０~~２１５	~~１６５~~１６０	~~１１５~~１１０	６０５５	１００	０	０	１，８４０	１９１１
１０，４００	１０，５００	~~２８０~~２７０	~~２２５~~２１５	~~１７０~~１６５	~~１１５~~１１０	６５６０	１０５	０	０	１，８７０	２２１５
１０，５００	１０，６００	~~２９０~~２８０	~~２２５~~２２０	~~１７５~~１７０	~~１２０~~１１５	７０６５	１５１０	０	０	１，８９０	２６１８
１０，６００	１０，７００	~~２９５~~２８５	~~２３０~~２２５	~~１８０~~１７５	~~１２５~~１２０	７５６５	２０１５	０	０	１，９２０	２９２２
１０，７００	１０，８００	~~３０５~~２９５	~~２３５~~２３０	~~１８０~~１７５	~~１３０~~１２５	７５７０	２５２０	０	０	~~１，９６０~~１，９５０	３３２５
１０，８００	１０，９００	~~３１５~~３００	~~２４０~~２３５	~~１８５~~１８０	~~１３５~~１３０	８０７５	３０２０	０	０	１，９９０	３６２９
１０，９００	１１，０００	~~３２０~~３１０	~~２４５~~２３５	~~１９０~~１８５	~~１３５~~１３０	８５８０	３０２５	０	０	２，０２０	４０３２
１１，０００	１１，１００	~~３３０~~３２０	~~２４５~~２４０	~~１９５~~１９０	~~１４０~~１３５	９０８５	３５３０	０	０	~~２，０６０~~２，０５０	４３３６
１１，１００	１１，２００	~~３３５~~３２５	~~２５０~~２４５	~~２００~~１９５	~~１４５~~１４０	９５８５	４０３５	０	０	２，０９０	４７３９
１１，２００	１１，３００	~~３４５~~３３５	~~２５５~~２５０	~~２００~~１９５	~~１５０~~１４５	９５９０	４５４０	０	０	２，１２０	５０４３
１１，３００	１１，４００	~~３５５~~３４０	~~２６０~~２５５	~~２０５~~２００	~~１５５~~１５０	~~１００~~９５	５０４０	０	０	~~２，１６０~~２，１５０	５４４６
１１，４００	１１，５００	~~３６０~~３５０	~~２６５~~２５５	~~２１０~~２０５	~~１５５~~１５０	~~１０５~~１００	５０４５	０	０	２，１９０	５７５０
１１，５００	１１，６００	~~３７０~~３６０	~~２６５~~２６０	~~２１５~~２１０	~~１６０~~１５５	~~１１０~~１０５	５５５０	５０	０	２，２２０	６１５３
１１，６００	１１，７００	~~３７５~~３６５	~~２７０~~２６５	~~２２０~~２１５	~~１６５~~１６０	~~１１５~~１０５	６０５５	５０	０	~~２，２６０~~２，２５０	６４５７
１１，７００	１１，８００	~~３８５~~３７５	~~２８０~~２７０	~~２２０~~２１５	~~１７０~~１６５	~~１１５~~１１０	６５６０	１０５	０	２，２９０	６８６０
１１，８００	１１，９００	~~３９５~~３８０	~~２８５~~２７５	~~２２５~~２２０	~~１７５~~１７０	~~１２０~~１１５	７０６０	１５１０	０	２，３２０	７１６４
１１，９００	１２，０００	~~４００~~３９０	~~２９５~~２８５	~~２３０~~２２５	~~１７５~~１７０	~~１２５~~１２０	７０６５	２０１５	０	２，３６０	７５６７
１２，０００	１２，１００	~~４１０~~４００	~~３０５~~２９０	~~２３５~~２３０	~~１８０~~１７５	~~１３０~~１２５	７５７０	２５１５	０	２，３９０	７８７１
１２，１００	１２，２００	~~４１５~~４０５	~~３１０~~３００	~~２４０~~２３５	~~１８５~~１８０	~~１３５~~１２５	８０７５	２５２０	０	２，４２０	８２７４
１２，２００	１２，３００	~~４２５~~４１５	~~３２０~~３１０	~~２４０~~２３５	~~１９０~~１８５	~~１３５~~１３０	８５８０	３０２５	０	２，４６０	８５７８
１２，３００	１２，４００	~~４３５~~４２０	~~３２５~~３１５	~~２４５~~２４０	~~１９５~~１９０	~~１４０~~１３５	９０８０	３５３０	０	２，４９０	８９８１
１２，４００	１２，５００	~~４４０~~４３０	~~３３５~~３２５	~~２５０~~２４５	~~１９５~~１９０	~~１４５~~１４０	９０８５	４０３５	０	２，５２０	９２８５
１２，５００	１２，６００	~~４５０~~４４０	~~３４５~~３３０	~~２５５~~２５０	~~２００~~１９５	~~１５０~~１４５	９５９０	４５３５	０	２，５５０	９６８８
１２，６００	１２，７００	~~４５５~~４４５	~~３５０~~３４０	~~２６０~~２５５	~~２０５~~２００	~~１５５~~１４５	~~１００~~９５	４５４０	０	２，５８０	９９９２
１２，７００	１２，８００	~~４６５~~４５５	~~３６０~~３５０	~~２６０~~２５５	~~２１０~~２０５	~~１５５~~１５０	~~１０５~~１００	５０４５	０	２，６１０	~~１０３~~９５
１２，８００	１２，９００	~~４７５~~４６０	~~３６５~~３５５	~~２６５~~２６０	~~２１５~~２１０	~~１６０~~１５５	~~１１０~~１００	５５５０	０	２，６４０	~~１０６~~９９
１２，９００	１３，０００	~~４８０~~４７０	~~３７５~~３６５	~~２７０~~２６５	~~２１５~~２１０	~~１６５~~１６０	~~１１０~~１０５	６０５５	５０	~~２，６９０~~２，６８０	~~１１０~~１０２
１３，０００	１３，１００	４８０	３７０	２７０	２１５	１６５	１１０	５５	５	２，７４０	１０６
１３，１００	１３，２００	４８５	３８０	２７５	２２０	１６５	１１５	６０	１０	２，７９０	１０９

（三）

その日の社会保険料等控除後の給与等の金額		甲								乙	丙
		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	税額
円	円	円	円	円	円	円	円	円	円	円	円
~~１３，０００~~	~~１３，１００~~	~~４９０~~	~~３８５~~	~~２８０~~	~~２２０~~	~~１７０~~	~~１１５~~	６５	１０	~~２，７５０~~	~~１１３~~
~~１３，１００~~	~~１３，２００~~	~~４９５~~	~~３９０~~	~~２８５~~	~~２２５~~	~~１７５~~	~~１２０~~	６５	１５	~~２，８１０~~	~~１１７~~
１３，２００	１３，３００	~~５０５~~４９５	~~４００~~３９０	~~２９５~~２８５	~~２３０~~２２５	~~１７５~~１７０	~~１２５~~１２０	７０６５	２０１５	~~２，８６０~~２，８５０	~~１２０~~１１３
１３，３００	１３，４００	~~５１５~~５００	~~４０５~~３９５	~~３００~~２９０	~~２３５~~２３０	~~１８０~~１７５	~~１３０~~１２０	７５７０	２０１５	~~２，９２０~~２，９００	~~１２４~~１１６
１３，４００	１３，５００	~~５２０~~５１０	~~４１５~~４０５	~~３１０~~３００	~~２３５~~２３０	~~１８５~~１８０	~~１３０~~１２５	８０７５	２５２０	~~２，９７０~~２，９６０	~~１２７~~１２０
１３，５００	１３，６００	~~５３０~~５２０	~~４２５~~４１０	~~３２０~~３０５	~~２４０~~２３５	~~１９０~~１８５	~~１３５~~１３０	８５７５	３０２５	~~３，０３０~~３，０１０	~~１３１~~１２３
１３，６００	１３，７００	~~５３５~~５２５	~~４３０~~４２０	~~３２５~~３１５	~~２４５~~２４０	~~１９５~~１８５	~~１４０~~１３５	８５８０	３５３０	~~３，０８０~~３，０７０	~~１３４~~１２７
１３，７００	１３，８００	~~５４５~~５３５	~~４４０~~４３０	~~３３５~~３２５	~~２５０~~２４５	~~１９５~~１９０	~~１４５~~１４０	９０８５	４０３５	~~３，１４０~~３，１２０	~~１３８~~１３１
１３，８００	１３，９００	~~５５５~~５４０	~~４４５~~４３５	~~３４０~~３３０	~~２５５~~２５０	~~２００~~１９５	~~１５０~~１４０	９５９０	４０３５	~~３，１９０~~３，１８０	~~１４２~~１３５
１３，９００	１４，０００	~~５６０~~５５０	~~４５５~~４４５	~~３５０~~３４０	~~２５５~~２５０	~~２０５~~２００	~~１５０~~１４５	~~１００~~９５	４５４０	~~３，２５０~~３，２４０	~~１４６~~１３９
１４，０００	１４，１００	~~５７０~~５６０	~~４６５~~４５０	~~３６０~~３４５	~~２６０~~２５５	~~２１０~~２０５	~~１５５~~１５０	~~１０５~~９５	５０４５	~~３，３１０~~３，２９０	~~１５０~~１４３
１４，１００	１４，２００	~~５７５~~５６５	~~４７０~~４６０	~~３６５~~３５５	~~２６５~~２６０	~~２１５~~２０５	~~１６０~~１５５	~~１０５~~１００	５５５０	~~３，３６０~~３，３５０	~~１５４~~１４７
１４，２００	１４，３００	~~５８５~~５７５	~~４８０~~４７０	~~３７５~~３６５	~~２７０~~２６５	~~２１５~~２１０	~~１６５~~１６０	~~１１０~~１０５	６０５５	~~３，４２０~~３，４００	~~１５８~~１５１
１４，３００	１４，４００	~~５９５~~５８０	~~４８５~~４７５	~~３８０~~３７０	~~２７５~~２７０	~~２２０~~２１５	~~１７０~~１６０	~~１１５~~１１０	６０５５	~~３，４７０~~３，４６０	~~１６２~~１５５
１４，４００	１４，５００	~~６００~~５９０	~~４９５~~４８５	~~３９０~~３８０	~~２８５~~２７５	~~２２５~~２２０	~~１７０~~１６５	~~１２０~~１１５	６５６０	~~３，５３０~~３，５１０	~~１６６~~１５９
１４，５００	１４，６００	~~６１０~~６００	~~５０５~~４９０	~~４００~~３８５	~~２９０~~２８０	~~２３０~~２２５	~~１７５~~１７０	~~１２５~~１１５	７０６５	~~３，５８０~~３，５７０	~~１７０~~１６３
１４，６００	１４，７００	~~６１５~~６０５	~~５１０~~５００	~~４０５~~３９５	~~３００~~２９０	~~２３５~~２２５	~~１８０~~１７５	~~１２５~~１２０	７５７０	~~３，６４０~~３，６２０	~~１７４~~１６７
１４，７００	１４，８００	~~６２５~~６１５	~~５２０~~５１０	~~４１５~~４０５	~~３１０~~２９５	~~２３５~~２３０	~~１８５~~１８０	~~１３０~~１２５	８０７５	~~３，６９０~~３，６８０	~~１７８~~１７１
１４，８００	１４，９００	~~６３５~~６２０	~~５２５~~５１５	~~４２０~~４１０	~~３１５~~３０５	~~２４０~~２３５	~~１９０~~１８０	~~１３５~~１３０	８０７５	~~３，７５０~~３，７３０	~~１８２~~１７５
１４，９００	１５，０００	~~６４０~~６３０	~~５３５~~５２５	~~４３０~~４２０	~~３２５~~３１５	~~２４５~~２４０	~~１９０~~１８５	~~１４０~~１３５	８５８０	~~３，８００~~３，７９０	~~１８６~~１７９
１５，０００	１５，１００	~~６５５~~６４０	~~５４５~~５３０	~~４４０~~４２５	~~３３０~~３２０	~~２５０~~２４５	~~１９５~~１９０	~~１４５~~１３５	９０８５	~~３，８６０~~３，８５０	~~１９０~~１８３
１５，１００	１５，２００	~~６７０~~６４５	~~５５０~~５４０	~~４４５~~４３５	~~３４０~~３３０	~~２５５~~２４５	~~２００~~１９５	~~１４５~~１４０	９５９０	~~３，９２０~~３，９００	~~１９４~~１８７
１５，２００	１５，３００	~~６８５~~６６０	~~５６０~~５５０	~~４５５~~４４５	~~３５０~~３３５	~~２５５~~２５０	~~２０５~~２００	~~１５０~~１４５	~~１００~~９５	~~３，９７０~~３，９６０	~~１９８~~１９１
１５，３００	１５，４００	~~７００~~６８０	~~５６５~~５５５	~~４６０~~４５０	~~３５５~~３４５	~~２６０~~２５５	~~２１０~~２００	~~１５５~~１５０	~~１００~~９５	~~４，０３０~~４，０１０	~~２０２~~１９５
１５，４００	１５，５００	~~７１５~~６９５	~~５７５~~５６５	~~４７０~~４６０	~~３６５~~３５５	~~２６５~~２６０	~~２１０~~２０５	~~１６０~~１５５	~~１０５~~１００	~~４，０８０~~４，０７０	~~２０６~~１９９
１５，５００	１５，６００	~~７３５~~７１０	~~５８５~~５７０	~~４８０~~４６５	~~３７０~~３６０	~~２７０~~２６５	~~２１５~~２１０	~~１６５~~１５５	~~１１０~~１０５	~~４，１４０~~４，１２０	~~２１０~~２０３
１５，６００	１５，７００	~~７５０~~７２５	~~５９０~~５８０	~~４８５~~４７５	~~３８０~~３７０	~~２７５~~２６５	~~２２０~~２１５	~~１６５~~１６０	~~１１５~~１１０	~~４，１９０~~４，１８０	~~２１４~~２０７
１５，７００	１５，８００	~~７６５~~７４０	~~６００~~５９０	~~４９５~~４８５	~~３９０~~３７５	~~２８５~~２７０	~~２２５~~２２０	~~１７０~~１６５	~~１２０~~１１５	~~４，２５０~~４，２３０	~~２１８~~２１１
１５，８００	１５，９００	~~７８０~~７６０	~~６０５~~５９５	~~５００~~４９０	~~３９５~~３８５	~~２９０~~２８０	~~２３０~~２２０	~~１７５~~１７０	~~１２０~~１１５	~~４，３００~~４，２９０	~~２２２~~２１５
１５，９００	１６，０００	~~７９５~~７７５	~~６１５~~６０５	~~５１０~~５００	~~４０５~~３９５	~~３００~~２９０	~~２３０~~２２５	~~１８０~~１７５	~~１２５~~１２０	~~４，３５０~~４，３４０	~~２２６~~２１９
１６，０００	１６，１００	~~８１５~~７９０	~~６２５~~６１０	~~５２０~~５０５	~~４１０~~４００	~~３０５~~２９５	~~２３５~~２３０	~~１８５~~１７５	~~１３０~~１２５	~~４，４１０~~４，３９０	~~２３０~~２２３
１６，１００	１６，２００	~~８３０~~８０５	~~６３０~~６２０	~~５２５~~５１５	~~４２０~~４１０	~~３１５~~３０５	~~２４０~~２３５	~~１８５~~１８０	~~１３５~~１３０	~~４，４６０~~４，４５０	~~２３４~~２２７
１６，２００	１６，３００	~~８４５~~８２０	~~６４０~~６３０	~~５３５~~５２５	~~４３０~~４１５	~~３２５~~３１０	~~２４５~~２４０	~~１９０~~１８５	~~１４０~~１３５	~~４，５１０~~４，５００	~~２３８~~２３１
１６，３００	１６，４００	~~８６０~~８４０	~~６５０~~６３５	~~５４０~~５３０	~~４３５~~４２５	~~３３０~~３２０	~~２５０~~２４０	~~１９５~~１９０	~~１４０~~１３５	~~４，５６０~~４，５５０	~~２４２~~２３５
１６，４００	１６，５００	~~８７５~~８５５	~~６６５~~６４５	~~５５０~~５４０	~~４４５~~４３５	~~３４０~~３３０	~~２５０~~２４５	~~２００~~１９５	~~１４５~~１４０	~~４，６２０~~４，６００	~~２４６~~２３９
１６，５００	１６，６００	~~８９５~~８７０	~~６８０~~６６０	~~５６０~~５４５	~~４５０~~４４０	~~３４５~~３３５	~~２５５~~２５０	~~２０５~~１９５	~~１５０~~１４５	~~４，６７０~~４，６６０	~~２５０~~２４３
１６，６００	１６，７００	~~９１０~~８８５	~~６９５~~６７５	~~５６５~~５５５	~~４６０~~４５０	~~３５５~~３４５	~~２６０~~２５５	~~２０５~~２００	~~１５５~~１５０	~~４，７２０~~４，７１０	~~２５４~~２４７
１６，７００	１６，８００	~~９２５~~９００	~~７１５~~６９０	~~５７５~~５６５	~~４７０~~４５５	~~３６５~~３５０	~~２６５~~２６０	~~２１０~~２０５	~~１６０~~１５５	~~４，７７０~~４，７６０	~~２５８~~２５１
１６，８００	１６，９００	~~９４０~~９２０	~~７３０~~７０５	~~５８０~~５７０	~~４７５~~４６５	~~３７０~~３６０	~~２７０~~２６０	~~２１５~~２１０	~~１６０~~１５５	~~４，８３０~~４，８１０	~~２６２~~２５５
１６，９００	１７，０００	~~９５５~~９３５	~~７４５~~７２５	~~５９０~~５８０	~~４８５~~４７５	~~３８０~~３７０	~~２７５~~２６５	~~２２０~~２１５	~~１６５~~１６０	~~４，８８０~~４，８７０	~~２６６~~２５９
１７，０００	１７，１００	~~９７５~~９５０	~~７６０~~７４０	~~６００~~５８５	~~４９０~~４８０	~~３８５~~３７５	~~２８０~~２７０	~~２２５~~２１５	~~１７０~~１６５	~~４，９３０~~４，９２０	~~２７０~~２６３
１７，１００	１７，２００	~~９９０~~９６５	~~７７５~~７５５	~~６０５~~５９５	~~５００~~４９０	~~３９５~~３８５	~~２９０~~２８０	~~２２５~~２２０	~~１７５~~１７０	~~４，９８０~~４，９７０	~~２７４~~２６７
１７，２００	１７，３００	~~１，００５~~９８０	~~７９５~~７７０	~~６１５~~６０５	~~５１０~~４９５	~~４０５~~３９０	~~２９５~~２８５	~~２３０~~２２５	~~１８０~~１７５	~~５，０４０~~５，０２０	~~２７８~~２７１
１７，３００	１７，４００	~~１，０２０~~１，０００	~~８１０~~７８５	~~６２０~~６１０	~~５１５~~５０５	~~４１０~~４００	~~３０５~~２９５	~~２３５~~２３０	~~１８０~~１７５	~~５，０９０~~５，０８０	~~２８２~~２７５
１７，４００	１７，５００	~~１，０３５~~１，０１５	~~８２５~~８０５	~~６３０~~６２０	~~５２５~~５１５	~~４２０~~４１０	~~３１５~~３００	~~２４０~~２３５	~~１８５~~１８０	~~５，１４０~~５，１３０	~~２８６~~２７９
１７，５００	１７，６００	~~１，０５５~~１，０３０	~~８４０~~８２０	~~６４０~~６２５	~~５３０~~５２０	~~４２５~~４１５	~~３２０~~３１０	~~２４５~~２３５	~~１９０~~１８５	~~５，１９０~~５，１８０	~~２９０~~２８３
１７，６００	１７，７００	~~１，０７０~~１，０４５	~~８５５~~８３５	~~６４５~~６３５	~~５４０~~５３０	~~４３５~~４２５	~~３３０~~３２０	~~２４５~~２４０	~~１９５~~１９０	~~５，２５０~~５，２３０	~~２９４~~２８７
１７，７００	１７，８００	~~１，０８５~~１，０６０	~~８７５~~８５０	~~６６０~~６４５	~~５５０~~５３５	~~４４５~~４３０	~~３３５~~３２５	~~２５０~~２４５	~~２００~~１９５	~~５，２９０~~５，２８０	~~２９８~~２９１
１７，８００	１７，９００	~~１，１００~~１，０８０	~~８９０~~８６５	~~６８０~~６５５	~~５５５~~５４５	~~４５０~~４４０	~~３４５~~３３５	~~２５５~~２５０	~~２００~~１９５	~~５，３４０~~５，３３０	~~３０２~~２９５
１７，９００	１８，０００	~~１，１１５~~１，０９５	~~９０５~~８８５	~~６９５~~６７０	~~５６５~~５５５	~~４６０~~４５０	~~３５５~~３４０	~~２６０~~２５５	~~２０５~~２００	~~５，３９０~~５，３８０	~~３０６~~２９９
１８，０００	１８，１００	１，１１０	９００	６９０	５６０	４５５	３５０	２５５	２０５	５，４３０	３０３
１８，１００	１８，２００	１，１２５	９１５	７０５	５７０	４６５	３６０	２６０	２１０	５，４７０	３０７

（四）

その日の社会保険料等控除後の給与等の金額		甲								乙	丙
		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	税額
円	円	円	円	円	円	円	円	円	円	円	円
~~１８，０００~~	~~１８，１００~~	~~１，１３５~~	~~９２０~~	~~７１０~~	~~５７０~~	~~４６５~~	~~３６０~~	~~２６５~~	~~２１０~~	~~５，４４０~~	~~３１０~~
~~１８，１００~~	~~１８，２００~~	~~１，１５０~~	~~９３５~~	~~７２５~~	~~５８０~~	~~４７５~~	~~３７０~~	~~２６５~~	~~２１５~~	~~５，４９０~~	~~３１４~~
１８，２００	１８，３００	~~１，１６５~~１，１４０	~~９５５~~９３０	~~７４０~~７２０	~~５９０~~５７５	~~４８５~~４７０	~~３７５~~３６５	~~２７０~~２６５	~~２２０~~２１５	~~５，５３０~~５，５２０	~~３１８~~３１１
１８，３００	１８，４００	~~１，１８０~~１，１６０	~~９７０~~９５０	~~７６０~~７３５	~~５９５~~５８５	~~４９０~~４８０	~~３８５~~３７５	~~２８０~~２７０	~~２２０~~２１５	~~５，５８０~~５，５７０	~~３２２~~３１５
１８，４００	１８，５００	~~１，２００~~１，１７５	~~９９０~~９６５	~~７７５~~７５５	~~６０５~~５９５	~~５００~~４９０	~~３９５~~３８５	~~２９０~~２８０	~~２２５~~２２０	~~５，６３０~~５，６２０	~~３２６~~３１９
１８，５００	１８，６００	~~１，２１５~~１，１９５	~~１，００５~~９８５	~~７９５~~７７０	~~６１５~~６０５	~~５１０~~５００	~~４０５~~３９０	~~３００~~２８５	~~２３０~~２２５	~~５，６８０~~５，６７０	~~３３０~~３２３
１８，６００	１８，７００	~~１，２３５~~１，２１５	~~１，０２５~~１，０００	~~８１５~~７９０	~~６２５~~６１０	~~５２０~~５０５	~~４１０~~４００	~~３０５~~２９５	~~２３５~~２３０	~~５，７３０~~５，７１０	~~３３４~~３２７
１８，７００	１８，８００	~~１，２５５~~１，２３０	~~１，０４０~~１，０２０	~~８３０~~８１０	~~６３０~~６２０	~~５２５~~５１５	~~４２０~~４１０	~~３１５~~３０５	~~２４０~~２３５	~~５，７７０~~５，７６０	~~３３８~~３３１
１８，８００	１８，９００	~~１，２７０~~１，２５０	~~１，０６０~~１，０４０	~~８５０~~８２５	~~６４０~~６３０	~~５３５~~５２５	~~４３０~~４２０	~~３２５~~３１５	~~２４５~~２４０	~~５，８２０~~５，８１０	~~３４２~~３３５
１８，９００	１９，０００	~~１，２９０~~１，２６５	~~１，０８０~~１，０５５	~~８６５~~８４５	~~６５５~~６４０	~~５４５~~５３５	~~４４０~~４３０	~~３３５~~３２５	~~２５０~~２４５	~~５，８７０~~５，８６０	~~３４６~~３３９
１９，０００	１９，１００	~~１，３０５~~１，２８５	~~１，０９５~~１，０７５	~~８８５~~８６０	~~６７５~~６５０	~~５５５~~５４５	~~４５０~~４３５	~~３４５~~３３０	~~２５５~~２５０	~~５，９２０~~５，９１０	~~３５０~~３４３
１９，１００	１９，２００	~~１，３２５~~１，３０５	~~１，１１５~~１，０９０	~~９０５~~８８０	~~６９０~~６７０	~~５６５~~５５０	~~４５５~~４４５	~~３５０~~３４０	~~２６０~~２５５	~~５，９７０~~５，９５０	~~３５４~~３４７
１９，２００	１９，３００	~~１，３４５~~１，３２０	~~１，１３０~~１，１１０	~~９２０~~９００	~~７１０~~６８５	~~５７０~~５６０	~~４６５~~４５５	~~３６０~~３５０	~~２６５~~２５５	~~６，０１０~~６，０００	~~３５８~~３５１
１９，３００	１９，４００	~~１，３６０~~１，３４０	~~１，１５０~~１，１３０	~~９４０~~９１５	~~７２５~~７０５	~~５８０~~５７０	~~４７５~~４６５	~~３７０~~３６０	~~２６５~~２６０	~~６，０６０~~６，０５０	~~３６２~~３５５
１９，４００	１９，５００	~~１，３８０~~１，３５５	~~１，１７０~~１，１４５	~~９５５~~９３５	~~７４５~~７２５	~~５９０~~５８０	~~４８５~~４７５	~~３８０~~３７０	~~２７５~~２６５	~~６，１１０~~６，１００	~~３６６~~３５９
１９，５００	１９，６００	~~１，３９５~~１，３７５	~~１，１８５~~１，１６５	~~９７５~~９５０	~~７６５~~７４０	~~６００~~５９０	~~４９５~~４８０	~~３９０~~３７５	~~２８０~~２７０	~~６，１６０~~６，１５０	~~３７１~~３６３
１９，６００	１９，７００	~~１，４１５~~１，３９５	~~１，２０５~~１，１８０	~~９９５~~９７０	~~７８０~~７６０	~~６１０~~５９５	~~５００~~４９０	~~３９５~~３８５	~~２９０~~２８０	~~６，２１０~~６，１９０	~~３７９~~３６７
１９，７００	１９，８００	~~１，４３５~~１，４１０	~~１，２２０~~１，２００	~~１，０１０~~９９０	~~８００~~７７５	~~６１５~~６０５	~~５１０~~５００	~~４０５~~３９５	~~３００~~２９０	~~６，２５０~~６，２４０	~~３８７~~３７２
１９，８００	１９，９００	~~１，４５０~~１，４３０	~~１，２４０~~１，２２０	~~１，０３０~~１，００５	~~８１５~~７９５	~~６２５~~６１５	~~５２０~~５１０	~~４１５~~４０５	~~３１０~~３００	~~６，３００~~６，２９０	~~３９５~~３８０
１９，９００	２０，０００	~~１，４７０~~１，４４５	~~１，２６０~~１，２３５	~~１，０４５~~１，０２５	~~８３５~~８１５	~~６３５~~６２５	~~５３０~~５２０	~~４２５~~４１５	~~３２０~~３０５	~~６，３５０~~６，３４０	~~４０３~~３８８
２０，０００	２０，１００	~~１，４８５~~１，４６５	~~１，２７５~~１，２５５	~~１，０６５~~１，０４０	~~８５５~~８３０	~~６４５~~６３５	~~５４０~~５２５	~~４３５~~４２０	~~３２５~~３１５	~~６，４００~~６，３９０	~~４１１~~３９６
２０，１００	２０，２００	~~１，５０５~~１，４８５	~~１，２９５~~１，２７０	~~１，０８５~~１，０６０	~~８７０~~８５０	~~６６０~~６４０	~~５４５~~５３５	~~４４０~~４３０	~~３３５~~３２５	~~６，４５０~~６，４３０	~~４１９~~４０４
２０，２００	２０，３００	~~１，５２５~~１，５００	~~１，３１０~~１，２９０	~~１，１００~~１，０８０	~~８９０~~８６５	~~６８０~~６５５	~~５５５~~５４５	~~４５０~~４４０	~~３４５~~３３５	~~６，４９０~~６，４８０	~~４２７~~４１２
２０，３００	２０，４００	~~１，５４０~~１，５２０	~~１，３３０~~１，３１０	~~１，１２０~~１，０９５	~~９０５~~８８５	~~６９５~~６７５	~~５６５~~５５５	~~４６０~~４５０	~~３５５~~３４５	~~６，５４０~~６，５３０	~~４３５~~４２０
２０，４００	２０，５００	~~１，５６０~~１，５３５	~~１，３５０~~１，３２５	~~１，１３５~~１，１１５	~~９２５~~９０５	~~７１５~~６９０	~~５７５~~５６５	~~４７０~~４６０	~~３６５~~３５０	~~６，５９０~~６，５８０	~~４４３~~４２８
２０，５００	２０，６００	~~１，５７５~~１，５５５	~~１，３６５~~１，３４５	~~１，１５５~~１，１３０	~~９４５~~９２０	~~７３０~~７１０	~~５８５~~５７０	~~４８０~~４６５	~~３７０~~３６０	~~６，６４０~~６，６３０	~~４５１~~４３６
２０，６００	２０，７００	~~１，５９５~~１，５７５	~~１，３８５~~１，３６０	~~１，１７５~~１，１５０	~~９６０~~９４０	~~７５０~~７３０	~~５９０~~５８０	~~４８５~~４７５	~~３８０~~３７０	~~６，６９０~~６，６７０	~~４５９~~４４４
２０，７００	２０，８００	~~１，６１５~~１，５９０	~~１，４００~~１，３８０	~~１，１９０~~１，１７０	~~９８０~~９５５	~~７７０~~７４５	~~６００~~５９０	~~４９５~~４８５	~~３９０~~３８０	~~６，７３０~~６，７２０	~~４６７~~４５２
２０，８００	２０，９００	~~１，６３０~~１，６１０	~~１，４２０~~１，４００	~~１，２１０~~１，１８５	~~９９５~~９７５	~~７８５~~７６５	~~６１０~~６００	~~５０５~~４９５	~~４００~~３９０	~~６，７８０~~６，７７０	~~４７５~~４６０
２０，９００	２１，０００	~~１，６５０~~１，６２５	~~１，４４０~~１，４１５	~~１，２２５~~１，２０５	~~１，０１５~~９９５	~~８０５~~７８０	~~６２０~~６１０	~~５１５~~５０５	~~４１０~~３９５	~~６，８３０~~６，８２０	~~４８３~~４６８
２１，０００	２１，１００	~~１，６６５~~１，６４５	~~１，４５５~~１，４３５	~~１，２４５~~１，２２０	~~１，０３５~~１，０１０	~~８２０~~８００	~~６３０~~６１５	~~５２５~~５１０	~~４１５~~４０５	~~６，８８０~~６，８７０	~~４９１~~４７６
２１，１００	２１，２００	~~１，６８５~~１，６６５	~~１，４７５~~１，４５０	~~１，２６５~~１，２４０	~~１，０５０~~１，０３０	~~８４０~~８２０	~~６３５~~６２５	~~５３０~~５２０	~~４２５~~４１５	~~６，９３０~~６，９１０	~~４９９~~４８４
２１，２００	２１，３００	~~１，７０５~~１，６８０	~~１，４９０~~１，４７０	~~１，２８０~~１，２６０	~~１，０７０~~１，０４５	~~８６０~~８３５	~~６４５~~６３５	~~５４０~~５３０	~~４３５~~４２５	~~６，９７０~~６，９６０	~~５０７~~４９２
２１，３００	２１，４００	~~１，７２０~~１，７００	~~１，５１０~~１，４９０	~~１，３００~~１，２７５	~~１，０８５~~１，０６５	~~８７５~~８５５	~~６６５~~６４５	~~５５０~~５４０	~~４４５~~４３５	~~７，０２０~~７，０１０	~~５１５~~５００
２１，４００	２１，５００	~~１，７４０~~１，７１５	~~１，５３０~~１，５０５	~~１，３１５~~１，２９５	~~１，１０５~~１，０８５	~~８９５~~８７０	~~６８５~~６６０	~~５６０~~５５０	~~４５５~~４４０	７，０６０	~~５２３~~５０８
２１，５００	２１，６００	~~１，７５５~~１，７３５	~~１，５４５~~１，５２５	~~１，３３５~~１，３１０	~~１，１２５~~１，１００	~~９１０~~８９０	~~７００~~６８０	~~５７０~~５５５	~~４６０~~４５０	７，１００	~~５３１~~５１６
２１，６００	２１，７００	~~１，７７５~~１，７５５	~~１，５６５~~１，５４０	~~１，３５５~~１，３３０	~~１，１４０~~１，１２０	~~９３０~~９１０	~~７２０~~６９５	~~５７５~~５６５	~~４７０~~４６０	７，１３０	~~５３９~~５２４
２１，７００	２１，８００	~~１，７９５~~１，７７０	~~１，５８０~~１，５６０	~~１，３７０~~１，３５０	~~１，１６０~~１，１３５	~~９５０~~９２５	~~７３５~~７１５	~~５８５~~５７５	~~４８０~~４７０	７，１６０	~~５４７~~５３２
２１，８００	２１，９００	~~１，８１０~~１，７９０	~~１，６００~~１，５８０	~~１，３９０~~１，３６５	~~１，１７５~~１，１５５	~~９６５~~９４５	~~７５５~~７３５	~~５９５~~５８５	~~４９０~~４８０	７，１９０	~~５５５~~５４０
２１，９００	２２，０００	~~１，８３０~~１，８０５	~~１，６２０~~１，５９５	~~１，４０５~~１，３８５	~~１，１９５~~１，１７５	~~９８５~~９６０	~~７７５~~７５０	~~６０５~~５９５	~~５００~~４８５	７，２３０	~~５６３~~５４８
２２，０００	２２，１００	~~１，８４５~~１，８２５	~~１，６３５~~１，６１５	~~１，４２５~~１，４００	~~１，２１５~~１，１９０	~~１，０００~~９８０	~~７９０~~７７０	~~６１５~~６００	~~５０５~~４９５	７，２６０	~~５７１~~５５６
２２，１００	２２，２００	~~１，８６５~~１，８４５	~~１，６５５~~１，６３０	~~１，４４５~~１，４２０	~~１，２３０~~１，２１０	~~１，０２０~~１，０００	~~８１０~~７８５	~~６２０~~６１０	~~５１５~~５０５	７，２９０	~~５７９~~５６４
２２，２００	２２，３００	~~１，８８５~~１，８６０	~~１，６７０~~１，６５０	~~１，４６０~~１，４４０	~~１，２５０~~１，２２５	~~１，０４０~~１，０１５	~~８２５~~８０５	~~６３０~~６２０	~~５２５~~５１５	７，３３０	~~５８７~~５７２
２２，３００	２２，４００	~~１，９００~~１，８８０	~~１，６９０~~１，６７０	~~１，４８０~~１，４５５	~~１，２６５~~１，２４５	~~１，０５５~~１，０３５	~~８４５~~８２５	~~６４０~~６３０	~~５３５~~５２５	７，３６０	~~５９５~~５８０
２２，４００	２２，５００	~~１，９２０~~１，８９５	~~１，７１０~~１，６８５	~~１，４９５~~１，４７５	~~１，２８５~~１，２６５	~~１，０７５~~１，０５０	~~８６５~~８４０	~~６５０~~６４０	~~５４５~~５３０	７，３９０	~~６０３~~５８８
２２，５００	２２，６００	~~１，９３５~~１，９１５	~~１，７２５~~１，７０５	~~１，５１５~~１，４９０	~~１，３０５~~１，２８０	~~１，０９０~~１，０７０	~~８８０~~８６０	~~６７０~~６５０	~~５５０~~５４０	７，４３０	~~６１１~~５９６
２２，６００	２２，７００	~~１，９５５~~１，９３５	~~１，７４５~~１，７２０	~~１，５３５~~１，５１０	~~１，３２０~~１，３００	~~１，１１０~~１，０９０	~~９００~~８７５	~~６９０~~６６５	~~５６０~~５５０	７，４６０	~~６１９~~６０４
２２，７００	２２，８００	~~１，９７５~~１，９５０	~~１，７６０~~１，７４０	~~１，５５０~~１，５３０	~~１，３４０~~１，３１５	~~１，１３０~~１，１０５	~~９１５~~８９５	~~７０５~~６８５	~~５７０~~５６０	７，４９０	~~６２７~~６１２
２２，８００	２２，９００	~~１，９９０~~１，９７０	~~１，７８０~~１，７６０	~~１，５７０~~１，５４５	~~１，３５５~~１，３３５	~~１，１４５~~１，１２５	~~９３５~~９１５	~~７２５~~７００	~~５８０~~５７０	７，５２０	~~６３５~~６２０
２２，９００	２３，０００	~~２，０１０~~１，９８５	~~１，８００~~１，７７５	~~１，５８５~~１，５６５	~~１，３７５~~１，３５５	~~１，１６５~~１，１４０	~~９５５~~９３０	~~７４０~~７２０	~~５９０~~５７５	７，５７０	~~６４３~~６２８
２３，０００	２３，１００	２，００５	１，７９５	１，５８０	１，３７０	１，１６０	９５０	７４０	５８５	７，６２０	６３６
２３，１００	２３，２００	２，０２５	１，８１０	１，６００	１，３９０	１，１８０	９６５	７５５	５９５	７，６７０	６４４

（五）

その日の社会保険料等控除後の給与等の金額		甲								乙	丙
		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	税額
円	円	円	円	円	円	円	円	円	円	円	円
~~２３，０００~~	~~２３，１００~~	~~２，０２５~~	~~１，８１５~~	~~１，６０５~~	~~１，３９５~~	~~１，１８０~~	~~９７０~~	~~７６０~~	~~５９５~~	~~７，６２０~~	~~６５１~~
~~２３，１００~~	~~２３，２００~~	~~２，０４５~~	~~１，８３５~~	~~１，６２５~~	~~１，４１０~~	~~１，２００~~	~~９９０~~	~~７８０~~	~~６０５~~	~~７，６７０~~	~~６５９~~
２３，２００	２３，３００	~~２，０６５~~２，０４０	~~１，８５０~~１，８３０	~~１，６４０~~１，６２０	~~１，４３０~~１，４０５	~~１，２２０~~１，１９５	~~１，００５~~９８５	~~７９５~~７７５	~~６１５~~６０５	７，７２０	~~６６７~~６５２
２３，３００	２３，４００	~~２，０８０~~２，０６０	~~１，８７０~~１，８５０	~~１，６６０~~１，６３５	~~１，４４５~~１，４２５	~~１，２３５~~１，２１５	~~１，０２５~~１，００５	~~８１５~~７９０	~~６２５~~６１５	~~７，７８０~~７，７７０	~~６７５~~６６０
２３，４００	２３，５００	~~２，１００~~２，０７５	~~１，８９０~~１，８６５	~~１，６７５~~１，６５５	~~１，４６５~~１，４４５	~~１，２５５~~１，２３０	~~１，０４５~~１，０２０	~~８３０~~８１０	~~６３５~~６２０	~~７，８３０~~７，８２０	~~６８３~~６６８
２３，５００	２３，６００	~~２，１１５~~２，０９５	~~１，９０５~~１，８８５	~~１，６９５~~１，６７０	~~１，４８５~~１，４６０	~~１，２７０~~１，２５０	~~１，０６０~~１，０４０	~~８５０~~８３０	~~６４０~~６３０	~~７，８８０~~７，８７０	~~６９１~~６７６
２３，６００	２３，７００	~~２，１３５~~２，１１５	~~１，９２５~~１，９００	~~１，７１５~~１，６９０	~~１，５００~~１，４８０	~~１，２９０~~１，２７０	~~１，０８０~~１，０６０	~~８７０~~８４５	~~６５５~~６４０	~~７，９３０~~７，９２０	~~６９９~~６８４
２３，７００	２３，８００	~~２，１５５~~２，１３５	~~１，９４５~~１，９２０	~~１，７３５~~１，７１０	~~１，５２０~~１，５００	~~１，３１０~~１，２９０	~~１，１００~~１，０８０	~~８９０~~８６５	~~６７５~~６５５	~~７，９８０~~７，９７０	~~７０７~~６９２
２３，８００	２３，９００	~~２，１７５~~２，１５５	~~１，９６５~~１，９４０	~~１，７５５~~１，７３０	~~１，５４０~~１，５２０	~~１，３３０~~１，３１０	~~１，１２０~~１，１００	~~９１０~~８８５	~~６９５~~６７５	~~８，０３０~~８，０２０	~~７１５~~７００
２３，９００	２４，０００	~~２，１９５~~２，１７５	~~１，９８５~~１，９６０	~~１，７７５~~１，７５０	~~１，５６０~~１，５４０	~~１，３５０~~１，３３０	~~１，１４０~~１，１２０	~~９３０~~９０５	~~７１５~~６９５	~~８，０８０~~８，０７０	~~７２３~~７０８
２４，０００円		~~２，２０５~~２，１８５	~~１，９９５~~１，９７０	~~１，７８５~~１，７６０	~~１，５７０~~１，５５０	~~１，３６０~~１，３４０	~~１，１５０~~１，１３０	~~９４０~~９１５	~~７２５~~７０５	~~８，１３０~~８，１２０	~~７３１~~７１６
２４，０００円を超え２６，５００円に満たない金額		２４，０００円の場合の税額に、その日の社会保険料等控除後の給与等の金額のうち２４，０００円を超える金額の２０％に相当する金額を加算した金額								~~８，１３０~~８，１２０円に、その日の社会保険料等控除後の給与等の金額のうち２４，０００円を超える金額の４０％に相当する金額を加算した金額	~~７３１~~７１６円に、その日の社会保険料等控除後の給与等の金額のうち２４，０００円を超える金額の１０％に相当する金額を加算した金額
		円	円	円	円	円	円	円	円		円
２６，５００円		~~２，７０５~~２，６８５	~~２，４９５~~２，４７０	~~２，２８５~~２，２６０	~~２，０７０~~２，０５０	~~１，８６０~~１，８４０	~~１，６５０~~１，６３０	~~１，４４０~~１，４１５	~~１，２２５~~１，２０５		~~９８１~~９６６
２６，５００円を超え３２，５００円に満たない金額		２６，５００円の場合の税額に、その日の社会保険料等控除後の給与等の金額のうち２６，５００円を超える金額の２３％に相当する金額を加算した金額									~~９８１~~９６６円に、その日の社会保険料等控除後の給与等の金額のうち２６，５００円を超える金額の２０％に相当する金額を加算した金額
		円	円	円	円	円	円	円	円		円
３２，５００円		~~４，０８５~~４，０６５	~~３，８７５~~３，８５０	~~３，６６５~~３，６４０	~~３，４５０~~３，４３０	~~３，２４０~~３，２２０	~~３，０３０~~３，０１０	~~２，８２０~~２，７９５	~~２，６０５~~２，５８５		~~２，１８１~~２，１６６
~~３２，５００円を超え５７，５００円に満たない金額~~３２，５００円を超え５８，０００円に満たない金額		３２，５００円の場合の税額に、その日の社会保険料等控除後の給与等の金額のうち３２，５００円を超える金額の３３％に相当する金額を加算した金額									~~２，１８１~~２，１６６円に、その日の社会保険料等控除後の給与等の金額のうち３２，５００円を超える金額の２５％に相当する金額を加算した金額

（六）

その日の社会保険料等控除後の給与等の金額		甲								乙	丙
		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	税額
		円	円	円	円	円	円	円	円	円	円
~~５７，５００円~~５８，０００円		~~１２，３３５~~１２，４８０	~~１２，１２５~~１２，２６５	~~１１，９１５~~１２，０５５	~~１１，７００~~１１，８４５	~~１１，４９０~~１１，６３５	~~１１，２８０~~１１，４２５	~~１１，０７０~~１１，２１０	~~１０，８５５~~１１，０００	~~２１，５３０~~２１，７２０	~~８，４３１~~８，５４１
~~５７，５００円を超え７１，０００円に満たない金額~~５８，０００円を超え７１，０００円に満たない金額		~~５７，５００~~５８，０００円の場合の税額に、その日の社会保険料等控除後の給与等の金額のうち~~５７，５００~~５８，０００円を超える金額の４０％に相当する金額を加算した金額								~~２１，５３０~~２１，７２０円に、その日の社会保険料等控除後の給与等の金額のうち~~５７，５００~~５８，０００円を超える金額の４５％に相当する金額を加算した金額	~~８，４３１~~８，５４１円に、その日の社会保険料等控除後の給与等の金額のうち~~５７，５００~~５８，０００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
７１，０００円		~~１７，８５０~~１７，８３５	~~１７，６４０~~１７，６２０	~~１７，４３０~~１７，４１０	~~１７，２１５~~１７，２００	~~１７，００５~~１６，９９０	~~１６，７９５~~１６，７８０	~~１６，５８５~~１６，５６５	~~１６，３７０~~１６，３５５
７１，０００円を超え７２，５００円に満たない金額		７１，０００円の場合の税額に、その日の社会保険料等控除後の給与等の金額のうち７１，０００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
７２，５００円		~~１８，６３０~~１８，６１５	~~１８，４２０~~１８，４００	~~１８，２１０~~１８，１９０	~~１７，９９５~~１７，９８０	~~１７，７８５~~１７，７７０	~~１７，５７５~~１７，５６０	~~１７，３６５~~１７，３４５	~~１７，１５０~~１７，１３５
７２，５００円を超え７３，５００円に満たない金額		７２，５００円の場合の税額に、その日の社会保険料等控除後の給与等の金額のうち７２，５００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
７３，５００円		~~１９，２１０~~１９，１９５	~~１９，０００~~１８，９８０	~~１８，７９０~~１８，７７０	~~１８，５７５~~１８，５６０	~~１８，３６５~~１８，３５０	~~１８，１５５~~１８，１４０	~~１７，９４５~~１７，９２５	~~１７，７３０~~１７，７１５	~~２１，５３０円に、その日の社会保険料等控除後の給与等の金額のうち５７，５００円を超える金額の４５％に相当する金額を加算した金額~~	~~８，４３１円に、その日の社会保険料等控除後の給与等の金額のうち５７，５００円を超える金額の３３％に相当する金額を加算した金額~~
７３，５００円を超え７５，０００円に満たない金額		７３，５００円の場合の税額に、その日の社会保険料等控除後の給与等の金額のうち７３，５００円を超える金額の４０％に相当する金額を加算した金額								~~２１，５３０円に、その日の社会保険料等控除後の給与等の金額のうち５７，５００円を超える金額の４５％に相当する金額を加算した金額~~	~~８，４３１円に、その日の社会保険料等控除後の給与等の金額のうち５７，５００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
７５，０００円		~~１９，９９０~~１９，９７５	~~１９，７８０~~１９，７６０	~~１９，５７０~~１９，５５０	~~１９，３５５~~１９，３４０	~~１９，１４５~~１９，１３０	~~１８，９３５~~１８，９２０	~~１８，７２５~~１８，７０５	~~１８，５１０~~１８，４９５
７５，０００円を超え１１６，５００円に満たない金額		７５，０００円の場合の税額に、その日の社会保険料等控除後の給与等の金額のうち７５，０００円を超える金額の４０％に相当する金額を加算した金額

（七）

その日の社会保険料等控除後の給与等の金額		甲								乙	丙
		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	税額
		円	円	円	円	円	円	円	円		円
１１６，５００円		~~３６，５９０~~３６，５７５	~~３６，３８０~~３６，３６０	~~３６，１７０~~３６，１５０	~~３５，９５５~~３５，９４０	~~３５，７４５~~３５，７３０	~~３５，５３５~~３５，５２０	~~３５，３２５~~３５，３０５	~~３５，１１０~~３５，０９５		~~２７，９０１~~２７，８４６
１１６，５００円を超える金額		１１６，５００円の場合の税額に、その日の社会保険料等控除後の給与等の金額のうち１１６，５００円を超える金額の４５％に相当する金額を加算した金額									~~２７，９０１~~２７，８４６円に、その日の社会保険料等控除後の給与等の金額のうち１１６，５００円を超える金額の４０％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５０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５０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、その居住者のその日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「その日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５０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、（１）　（２）に該当する場合を除き、その居住者のその日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「その日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５０円を控除した金額）が、その求める税額である。（２）　その給与等が第百八十五条第一項第三号（賞与以外の給与等に係る徴収税額）に掲げる給与等であるときは、その居住者のその日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「その日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、その行と丙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。

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