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Income Tax Act

Appended Table 5

別表第五

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

How the changes are shown

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.

  1. In force today

    (i) Amount of salary or other wage Amount of salary or other wage after the salary income deduction Amount of salary or other wage Amount of salary or other wage after the salary income deduction Amount of salary or other wage Amount of salary or other wage after the salary income deduction At least Less than At least Less than At least Less than yen yen yen yen yen yen yen yen yen Less than 651,000 yen 0 2,060,000 2,064,000 1,362,000 2,260,000 2,264,000 1,502,000 2,064,000 2,068,000 1,364,800 2,264,000 2,268,000 1,504,800 2,068,000 2,072,000 1,367,600 2,268,000 2,272,000 1,507,600 2,072,000 2,076,000 1,370,400 2,272,000 2,276,000 1,510,400 2,076,000 2,080,000 1,373,200 2,276,000 2,280,000 1,513,200 651,000 1,900,000 The amount of salary or other wage less 650,000 yen 2,080,000 2,084,000 1,376,000 2,280,000 2,284,000 1,516,000 2,084,000 2,088,000 1,378,800 2,284,000 2,288,000 1,518,800 2,088,000 2,092,000 1,381,600 2,288,000 2,292,000 1,521,600 2,092,000 2,096,000 1,384,400 2,292,000 2,296,000 1,524,400 2,096,000 2,100,000 1,387,200 2,296,000 2,300,000 1,527,200 1,900,000 1,904,000 1,250,000 2,100,000 2,104,000 1,390,000 2,300,000 2,304,000 1,530,000 1,904,000 1,908,000 1,252,800 2,104,000 2,108,000 1,392,800 2,304,000 2,308,000 1,532,800 1,908,000 1,912,000 1,255,600 2,108,000 2,112,000 1,395,600 2,308,000 2,312,000 1,535,600 1,912,000 1,916,000 1,258,400 2,112,000 2,116,000 1,398,400 2,312,000 2,316,000 1,538,400 1,916,000 1,920,000 1,261,200 2,116,000 2,120,000 1,401,200 2,316,000 2,320,000 1,541,200 1,920,000 1,924,000 1,264,000 2,120,000 2,124,000 1,404,000 2,320,000 2,324,000 1,544,000 1,924,000 1,928,000 1,266,800 2,124,000 2,128,000 1,406,800 2,324,000 2,328,000 1,546,800 1,928,000 1,932,000 1,269,600 2,128,000 2,132,000 1,409,600 2,328,000 2,332,000 1,549,600 1,932,000 1,936,000 1,272,400 2,132,000 2,136,000 1,412,400 2,332,000 2,336,000 1,552,400 1,936,000 1,940,000 1,275,200 2,136,000 2,140,000 1,415,200 2,336,000 2,340,000 1,555,200 1,940,000 1,944,000 1,278,000 2,140,000 2,144,000 1,418,000 2,340,000 2,344,000 1,558,000 1,944,000 1,948,000 1,280,800 2,144,000 2,148,000 1,420,800 2,344,000 2,348,000 1,560,800 1,948,000 1,952,000 1,283,600 2,148,000 2,152,000 1,423,600 2,348,000 2,352,000 1,563,600 1,952,000 1,956,000 1,286,400 2,152,000 2,156,000 1,426,400 2,352,000 2,356,000 1,566,400 1,956,000 1,960,000 1,289,200 2,156,000 2,160,000 1,429,200 2,356,000 2,360,000 1,569,200 1,960,000 1,964,000 1,292,000 2,160,000 2,164,000 1,432,000 2,360,000 2,364,000 1,572,000 1,964,000 1,968,000 1,294,800 2,164,000 2,168,000 1,434,800 2,364,000 2,368,000 1,574,800 1,968,000 1,972,000 1,297,600 2,168,000 2,172,000 1,437,600 2,368,000 2,372,000 1,577,600 1,972,000 1,976,000 1,300,400 2,172,000 2,176,000 1,440,400 2,372,000 2,376,000 1,580,400 1,976,000 1,980,000 1,303,200 2,176,000 2,180,000 1,443,200 2,376,000 2,380,000 1,583,200 1,980,000 1,984,000 1,306,000 2,180,000 2,184,000 1,446,000 2,380,000 2,384,000 1,586,000 1,984,000 1,988,000 1,308,800 2,184,000 2,188,000 1,448,800 2,384,000 2,388,000 1,588,800 1,988,000 1,992,000 1,311,600 2,188,000 2,192,000 1,451,600 2,388,000 2,392,000 1,591,600 1,992,000 1,996,000 1,314,400 2,192,000 2,196,000 1,454,400 2,392,000 2,396,000 1,594,400 1,996,000 2,000,000 1,317,200 2,196,000 2,200,000 1,457,200 2,396,000 2,400,000 1,597,200 2,000,000 2,004,000 1,320,000 2,200,000 2,204,000 1,460,000 2,400,000 2,404,000 1,600,000 2,004,000 2,008,000 1,322,800 2,204,000 2,208,000 1,462,800 2,404,000 2,408,000 1,602,800 2,008,000 2,012,000 1,325,600 2,208,000 2,212,000 1,465,600 2,408,000 2,412,000 1,605,600 2,012,000 2,016,000 1,328,400 2,212,000 2,216,000 1,468,400 2,412,000 2,416,000 1,608,400 2,016,000 2,020,000 1,331,200 2,216,000 2,220,000 1,471,200 2,416,000 2,420,000 1,611,200 2,020,000 2,024,000 1,334,000 2,220,000 2,224,000 1,474,000 2,420,000 2,424,000 1,614,000 2,024,000 2,028,000 1,336,800 2,224,000 2,228,000 1,476,800 2,424,000 2,428,000 1,616,800 2,028,000 2,032,000 1,339,600 2,228,000 2,232,000 1,479,600 2,428,000 2,432,000 1,619,600 2,032,000 2,036,000 1,342,400 2,232,000 2,236,000 1,482,400 2,432,000 2,436,000 1,622,400 2,036,000 2,040,000 1,345,200 2,236,000 2,240,000 1,485,200 2,436,000 2,440,000 1,625,200 2,040,000 2,044,000 1,348,000 2,240,000 2,244,000 1,488,000 2,440,000 2,444,000 1,628,000 2,044,000 2,048,000 1,350,800 2,244,000 2,248,000 1,490,800 2,444,000 2,448,000 1,630,800 2,048,000 2,052,000 1,353,600 2,248,000 2,252,000 1,493,600 2,448,000 2,452,000 1,633,600 2,052,000 2,056,000 1,356,400 2,252,000 2,256,000 1,496,400 2,452,000 2,456,000 1,636,400 2,056,000 2,060,000 1,359,200 2,256,000 2,260,000 1,499,200 2,456,000 2,460,000 1,639,200 (ii) Amount of salary or other wage Amount of salary or other wage after the salary income deduction Amount of salary or other wage Amount of salary or other wage after the salary income deduction Amount of salary or other wage Amount of salary or other wage after the salary income deduction At least Less than At least Less than At least Less than yen yen yen yen yen yen yen yen yen 2,460,000 2,464,000 1,642,000 2,660,000 2,664,000 1,782,000 2,860,000 2,864,000 1,922,000 2,464,000 2,468,000 1,644,800 2,664,000 2,668,000 1,784,800 2,864,000 2,868,000 1,924,800 2,468,000 2,472,000 1,647,600 2,668,000 2,672,000 1,787,600 2,868,000 2,872,000 1,927,600 2,472,000 2,476,000 1,650,400 2,672,000 2,676,000 1,790,400 2,872,000 2,876,000 1,930,400 2,476,000 2,480,000 1,653,200 2,676,000 2,680,000 1,793,200 2,876,000 2,880,000 1,933,200 2,480,000 2,484,000 1,656,000 2,680,000 2,684,000 1,796,000 2,880,000 2,884,000 1,936,000 2,484,000 2,488,000 1,658,800 2,684,000 2,688,000 1,798,800 2,884,000 2,888,000 1,938,800 2,488,000 2,492,000 1,661,600 2,688,000 2,692,000 1,801,600 2,888,000 2,892,000 1,941,600 2,492,000 2,496,000 1,664,400 2,692,000 2,696,000 1,804,400 2,892,000 2,896,000 1,944,400 2,496,000 2,500,000 1,667,200 2,696,000 2,700,000 1,807,200 2,896,000 2,900,000 1,947,200 2,500,000 2,504,000 1,670,000 2,700,000 2,704,000 1,810,000 2,900,000 2,904,000 1,950,000 2,504,000 2,508,000 1,672,800 2,704,000 2,708,000 1,812,800 2,904,000 2,908,000 1,952,800 2,508,000 2,512,000 1,675,600 2,708,000 2,712,000 1,815,600 2,908,000 2,912,000 1,955,600 2,512,000 2,516,000 1,678,400 2,712,000 2,716,000 1,818,400 2,912,000 2,916,000 1,958,400 2,516,000 2,520,000 1,681,200 2,716,000 2,720,000 1,821,200 2,916,000 2,920,000 1,961,200 2,520,000 2,524,000 1,684,000 2,720,000 2,724,000 1,824,000 2,920,000 2,924,000 1,964,000 2,524,000 2,528,000 1,686,800 2,724,000 2,728,000 1,826,800 2,924,000 2,928,000 1,966,800 2,528,000 2,532,000 1,689,600 2,728,000 2,732,000 1,829,600 2,928,000 2,932,000 1,969,600 2,532,000 2,536,000 1,692,400 2,732,000 2,736,000 1,832,400 2,932,000 2,936,000 1,972,400 2,536,000 2,540,000 1,695,200 2,736,000 2,740,000 1,835,200 2,936,000 2,940,000 1,975,200 2,540,000 2,544,000 1,698,000 2,740,000 2,744,000 1,838,000 2,940,000 2,944,000 1,978,000 2,544,000 2,548,000 1,700,800 2,744,000 2,748,000 1,840,800 2,944,000 2,948,000 1,980,800 2,548,000 2,552,000 1,703,600 2,748,000 2,752,000 1,843,600 2,948,000 2,952,000 1,983,600 2,552,000 2,556,000 1,706,400 2,752,000 2,756,000 1,846,400 2,952,000 2,956,000 1,986,400 2,556,000 2,560,000 1,709,200 2,756,000 2,760,000 1,849,200 2,956,000 2,960,000 1,989,200 2,560,000 2,564,000 1,712,000 2,760,000 2,764,000 1,852,000 2,960,000 2,964,000 1,992,000 2,564,000 2,568,000 1,714,800 2,764,000 2,768,000 1,854,800 2,964,000 2,968,000 1,994,800 2,568,000 2,572,000 1,717,600 2,768,000 2,772,000 1,857,600 2,968,000 2,972,000 1,997,600 2,572,000 2,576,000 1,720,400 2,772,000 2,776,000 1,860,400 2,972,000 2,976,000 2,000,400 2,576,000 2,580,000 1,723,200 2,776,000 2,780,000 1,863,200 2,976,000 2,980,000 2,003,200 2,580,000 2,584,000 1,726,000 2,780,000 2,784,000 1,866,000 2,980,000 2,984,000 2,006,000 2,584,000 2,588,000 1,728,800 2,784,000 2,788,000 1,868,800 2,984,000 2,988,000 2,008,800 2,588,000 2,592,000 1,731,600 2,788,000 2,792,000 1,871,600 2,988,000 2,992,000 2,011,600 2,592,000 2,596,000 1,734,400 2,792,000 2,796,000 1,874,400 2,992,000 2,996,000 2,014,400 2,596,000 2,600,000 1,737,200 2,796,000 2,800,000 1,877,200 2,996,000 3,000,000 2,017,200 2,600,000 2,604,000 1,740,000 2,800,000 2,804,000 1,880,000 3,000,000 3,004,000 2,020,000 2,604,000 2,608,000 1,742,800 2,804,000 2,808,000 1,882,800 3,004,000 3,008,000 2,022,800 2,608,000 2,612,000 1,745,600 2,808,000 2,812,000 1,885,600 3,008,000 3,012,000 2,025,600 2,612,000 2,616,000 1,748,400 2,812,000 2,816,000 1,888,400 3,012,000 3,016,000 2,028,400 2,616,000 2,620,000 1,751,200 2,816,000 2,820,000 1,891,200 3,016,000 3,020,000 2,031,200 2,620,000 2,624,000 1,754,000 2,820,000 2,824,000 1,894,000 3,020,000 3,024,000 2,034,000 2,624,000 2,628,000 1,756,800 2,824,000 2,828,000 1,896,800 3,024,000 3,028,000 2,036,800 2,628,000 2,632,000 1,759,600 2,828,000 2,832,000 1,899,600 3,028,000 3,032,000 2,039,600 2,632,000 2,636,000 1,762,400 2,832,000 2,836,000 1,902,400 3,032,000 3,036,000 2,042,400 2,636,000 2,640,000 1,765,200 2,836,000 2,840,000 1,905,200 3,036,000 3,040,000 2,045,200 2,640,000 2,644,000 1,768,000 2,840,000 2,844,000 1,908,000 3,040,000 3,044,000 2,048,000 2,644,000 2,648,000 1,770,800 2,844,000 2,848,000 1,910,800 3,044,000 3,048,000 2,050,800 2,648,000 2,652,000 1,773,600 2,848,000 2,852,000 1,913,600 3,048,000 3,052,000 2,053,600 2,652,000 2,656,000 1,776,400 2,852,000 2,856,000 1,916,400 3,052,000 3,056,000 2,056,400 2,656,000 2,660,000 1,779,200 2,856,000 2,860,000 1,919,200 3,056,000 3,060,000 2,059,200 (iii) Amount of salary or other wage Amount of salary or other wage after the salary income deduction Amount of salary or other wage Amount of salary or other wage after the salary income deduction Amount of salary or other wage Amount of salary or other wage after the salary income deduction At least Less than At least Less than At least Less than yen yen yen yen yen yen yen yen yen 3,060,000 3,064,000 2,062,000 3,260,000 3,264,000 2,202,000 3,460,000 3,464,000 2,342,000 3,064,000 3,068,000 2,064,800 3,264,000 3,268,000 2,204,800 3,464,000 3,468,000 2,344,800 3,068,000 3,072,000 2,067,600 3,268,000 3,272,000 2,207,600 3,468,000 3,472,000 2,347,600 3,072,000 3,076,000 2,070,400 3,272,000 3,276,000 2,210,400 3,472,000 3,476,000 2,350,400 3,076,000 3,080,000 2,073,200 3,276,000 3,280,000 2,213,200 3,476,000 3,480,000 2,353,200 3,080,000 3,084,000 2,076,000 3,280,000 3,284,000 2,216,000 3,480,000 3,484,000 2,356,000 3,084,000 3,088,000 2,078,800 3,284,000 3,288,000 2,218,800 3,484,000 3,488,000 2,358,800 3,088,000 3,092,000 2,081,600 3,288,000 3,292,000 2,221,600 3,488,000 3,492,000 2,361,600 3,092,000 3,096,000 2,084,400 3,292,000 3,296,000 2,224,400 3,492,000 3,496,000 2,364,400 3,096,000 3,100,000 2,087,200 3,296,000 3,300,000 2,227,200 3,496,000 3,500,000 2,367,200 3,100,000 3,104,000 2,090,000 3,300,000 3,304,000 2,230,000 3,500,000 3,504,000 2,370,000 3,104,000 3,108,000 2,092,800 3,304,000 3,308,000 2,232,800 3,504,000 3,508,000 2,372,800 3,108,000 3,112,000 2,095,600 3,308,000 3,312,000 2,235,600 3,508,000 3,512,000 2,375,600 3,112,000 3,116,000 2,098,400 3,312,000 3,316,000 2,238,400 3,512,000 3,516,000 2,378,400 3,116,000 3,120,000 2,101,200 3,316,000 3,320,000 2,241,200 3,516,000 3,520,000 2,381,200 3,120,000 3,124,000 2,104,000 3,320,000 3,324,000 2,244,000 3,520,000 3,524,000 2,384,000 3,124,000 3,128,000 2,106,800 3,324,000 3,328,000 2,246,800 3,524,000 3,528,000 2,386,800 3,128,000 3,132,000 2,109,600 3,328,000 3,332,000 2,249,600 3,528,000 3,532,000 2,389,600 3,132,000 3,136,000 2,112,400 3,332,000 3,336,000 2,252,400 3,532,000 3,536,000 2,392,400 3,136,000 3,140,000 2,115,200 3,336,000 3,340,000 2,255,200 3,536,000 3,540,000 2,395,200 3,140,000 3,144,000 2,118,000 3,340,000 3,344,000 2,258,000 3,540,000 3,544,000 2,398,000 3,144,000 3,148,000 2,120,800 3,344,000 3,348,000 2,260,800 3,544,000 3,548,000 2,400,800 3,148,000 3,152,000 2,123,600 3,348,000 3,352,000 2,263,600 3,548,000 3,552,000 2,403,600 3,152,000 3,156,000 2,126,400 3,352,000 3,356,000 2,266,400 3,552,000 3,556,000 2,406,400 3,156,000 3,160,000 2,129,200 3,356,000 3,360,000 2,269,200 3,556,000 3,560,000 2,409,200 3,160,000 3,164,000 2,132,000 3,360,000 3,364,000 2,272,000 3,560,000 3,564,000 2,412,000 3,164,000 3,168,000 2,134,800 3,364,000 3,368,000 2,274,800 3,564,000 3,568,000 2,414,800 3,168,000 3,172,000 2,137,600 3,368,000 3,372,000 2,277,600 3,568,000 3,572,000 2,417,600 3,172,000 3,176,000 2,140,400 3,372,000 3,376,000 2,280,400 3,572,000 3,576,000 2,420,400 3,176,000 3,180,000 2,143,200 3,376,000 3,380,000 2,283,200 3,576,000 3,580,000 2,423,200 3,180,000 3,184,000 2,146,000 3,380,000 3,384,000 2,286,000 3,580,000 3,584,000 2,426,000 3,184,000 3,188,000 2,148,800 3,384,000 3,388,000 2,288,800 3,584,000 3,588,000 2,428,800 3,188,000 3,192,000 2,151,600 3,388,000 3,392,000 2,291,600 3,588,000 3,592,000 2,431,600 3,192,000 3,196,000 2,154,400 3,392,000 3,396,000 2,294,400 3,592,000 3,596,000 2,434,400 3,196,000 3,200,000 2,157,200 3,396,000 3,400,000 2,297,200 3,596,000 3,600,000 2,437,200 3,200,000 3,204,000 2,160,000 3,400,000 3,404,000 2,300,000 3,600,000 3,604,000 2,440,000 3,204,000 3,208,000 2,162,800 3,404,000 3,408,000 2,302,800 3,604,000 3,608,000 2,443,200 3,208,000 3,212,000 2,165,600 3,408,000 3,412,000 2,305,600 3,608,000 3,612,000 2,446,400 3,212,000 3,216,000 2,168,400 3,412,000 3,416,000 2,308,400 3,612,000 3,616,000 2,449,600 3,216,000 3,220,000 2,171,200 3,416,000 3,420,000 2,311,200 3,616,000 3,620,000 2,452,800 3,220,000 3,224,000 2,174,000 3,420,000 3,424,000 2,314,000 3,620,000 3,624,000 2,456,000 3,224,000 3,228,000 2,176,800 3,424,000 3,428,000 2,316,800 3,624,000 3,628,000 2,459,200 3,228,000 3,232,000 2,179,600 3,428,000 3,432,000 2,319,600 3,628,000 3,632,000 2,462,400 3,232,000 3,236,000 2,182,400 3,432,000 3,436,000 2,322,400 3,632,000 3,636,000 2,465,600 3,236,000 3,240,000 2,185,200 3,436,000 3,440,000 2,325,200 3,636,000 3,640,000 2,468,800 3,240,000 3,244,000 2,188,000 3,440,000 3,444,000 2,328,000 3,640,000 3,644,000 2,472,000 3,244,000 3,248,000 2,190,800 3,444,000 3,448,000 2,330,800 3,644,000 3,648,000 2,475,200 3,248,000 3,252,000 2,193,600 3,448,000 3,452,000 2,333,600 3,648,000 3,652,000 2,478,400 3,252,000 3,256,000 2,196,400 3,452,000 3,456,000 2,336,400 3,652,000 3,656,000 2,481,600 3,256,000 3,260,000 2,199,200 3,456,000 3,460,000 2,339,200 3,656,000 3,660,000 2,484,800 (iv) Amount of salary or other wage Amount of salary or other wage after the salary income deduction Amount of salary or other wage Amount of salary or other wage after the salary income deduction Amount of salary or other wage Amount of salary or other wage after the salary income deduction At least Less than At least Less than At least Less than yen yen yen yen yen yen yen yen yen 3,660,000 3,664,000 2,488,000 3,860,000 3,864,000 2,648,000 4,060,000 4,064,000 2,808,000 3,664,000 3,668,000 2,491,200 3,864,000 3,868,000 2,651,200 4,064,000 4,068,000 2,811,200 3,668,000 3,672,000 2,494,400 3,868,000 3,872,000 2,654,400 4,068,000 4,072,000 2,814,400 3,672,000 3,676,000 2,497,600 3,872,000 3,876,000 2,657,600 4,072,000 4,076,000 2,817,600 3,676,000 3,680,000 2,500,800 3,876,000 3,880,000 2,660,800 4,076,000 4,080,000 2,820,800 3,680,000 3,684,000 2,504,000 3,880,000 3,884,000 2,664,000 4,080,000 4,084,000 2,824,000 3,684,000 3,688,000 2,507,200 3,884,000 3,888,000 2,667,200 4,084,000 4,088,000 2,827,200 3,688,000 3,692,000 2,510,400 3,888,000 3,892,000 2,670,400 4,088,000 4,092,000 2,830,400 3,692,000 3,696,000 2,513,600 3,892,000 3,896,000 2,673,600 4,092,000 4,096,000 2,833,600 3,696,000 3,700,000 2,516,800 3,896,000 3,900,000 2,676,800 4,096,000 4,100,000 2,836,800 3,700,000 3,704,000 2,520,000 3,900,000 3,904,000 2,680,000 4,100,000 4,104,000 2,840,000 3,704,000 3,708,000 2,523,200 3,904,000 3,908,000 2,683,200 4,104,000 4,108,000 2,843,200 3,708,000 3,712,000 2,526,400 3,908,000 3,912,000 2,686,400 4,108,000 4,112,000 2,846,400 3,712,000 3,716,000 2,529,600 3,912,000 3,916,000 2,689,600 4,112,000 4,116,000 2,849,600 3,716,000 3,720,000 2,532,800 3,916,000 3,920,000 2,692,800 4,116,000 4,120,000 2,852,800 3,720,000 3,724,000 2,536,000 3,920,000 3,924,000 2,696,000 4,120,000 4,124,000 2,856,000 3,724,000 3,728,000 2,539,200 3,924,000 3,928,000 2,699,200 4,124,000 4,128,000 2,859,200 3,728,000 3,732,000 2,542,400 3,928,000 3,932,000 2,702,400 4,128,000 4,132,000 2,862,400 3,732,000 3,736,000 2,545,600 3,932,000 3,936,000 2,705,600 4,132,000 4,136,000 2,865,600 3,736,000 3,740,000 2,548,800 3,936,000 3,940,000 2,708,800 4,136,000 4,140,000 2,868,800 3,740,000 3,744,000 2,552,000 3,940,000 3,944,000 2,712,000 4,140,000 4,144,000 2,872,000 3,744,000 3,748,000 2,555,200 3,944,000 3,948,000 2,715,200 4,144,000 4,148,000 2,875,200 3,748,000 3,752,000 2,558,400 3,948,000 3,952,000 2,718,400 4,148,000 4,152,000 2,878,400 3,752,000 3,756,000 2,561,600 3,952,000 3,956,000 2,721,600 4,152,000 4,156,000 2,881,600 3,756,000 3,760,000 2,564,800 3,956,000 3,960,000 2,724,800 4,156,000 4,160,000 2,884,800 3,760,000 3,764,000 2,568,000 3,960,000 3,964,000 2,728,000 4,160,000 4,164,000 2,888,000 3,764,000 3,768,000 2,571,200 3,964,000 3,968,000 2,731,200 4,164,000 4,168,000 2,891,200 3,768,000 3,772,000 2,574,400 3,968,000 3,972,000 2,734,400 4,168,000 4,172,000 2,894,400 3,772,000 3,776,000 2,577,600 3,972,000 3,976,000 2,737,600 4,172,000 4,176,000 2,897,600 3,776,000 3,780,000 2,580,800 3,976,000 3,980,000 2,740,800 4,176,000 4,180,000 2,900,800 3,780,000 3,784,000 2,584,000 3,980,000 3,984,000 2,744,000 4,180,000 4,184,000 2,904,000 3,784,000 3,788,000 2,587,200 3,984,000 3,988,000 2,747,200 4,184,000 4,188,000 2,907,200 3,788,000 3,792,000 2,590,400 3,988,000 3,992,000 2,750,400 4,188,000 4,192,000 2,910,400 3,792,000 3,796,000 2,593,600 3,992,000 3,996,000 2,753,600 4,192,000 4,196,000 2,913,600 3,796,000 3,800,000 2,596,800 3,996,000 4,000,000 2,756,800 4,196,000 4,200,000 2,916,800 3,800,000 3,804,000 2,600,000 4,000,000 4,004,000 2,760,000 4,200,000 4,204,000 2,920,000 3,804,000 3,808,000 2,603,200 4,004,000 4,008,000 2,763,200 4,204,000 4,208,000 2,923,200 3,808,000 3,812,000 2,606,400 4,008,000 4,012,000 2,766,400 4,208,000 4,212,000 2,926,400 3,812,000 3,816,000 2,609,600 4,012,000 4,016,000 2,769,600 4,212,000 4,216,000 2,929,600 3,816,000 3,820,000 2,612,800 4,016,000 4,020,000 2,772,800 4,216,000 4,220,000 2,932,800 3,820,000 3,824,000 2,616,000 4,020,000 4,024,000 2,776,000 4,220,000 4,224,000 2,936,000 3,824,000 3,828,000 2,619,200 4,024,000 4,028,000 2,779,200 4,224,000 4,228,000 2,939,200 3,828,000 3,832,000 2,622,400 4,028,000 4,032,000 2,782,400 4,228,000 4,232,000 2,942,400 3,832,000 3,836,000 2,625,600 4,032,000 4,036,000 2,785,600 4,232,000 4,236,000 2,945,600 3,836,000 3,840,000 2,628,800 4,036,000 4,040,000 2,788,800 4,236,000 4,240,000 2,948,800 3,840,000 3,844,000 2,632,000 4,040,000 4,044,000 2,792,000 4,240,000 4,244,000 2,952,000 3,844,000 3,848,000 2,635,200 4,044,000 4,048,000 2,795,200 4,244,000 4,248,000 2,955,200 3,848,000 3,852,000 2,638,400 4,048,000 4,052,000 2,798,400 4,248,000 4,252,000 2,958,400 3,852,000 3,856,000 2,641,600 4,052,000 4,056,000 2,801,600 4,252,000 4,256,000 2,961,600 3,856,000 3,860,000 2,644,800 4,056,000 4,060,000 2,804,800 4,256,000 4,260,000 2,964,800 (v) Amount of salary or other wage Amount of salary or other wage after the salary income deduction Amount of salary or other wage Amount of salary or other wage after the salary income deduction Amount of salary or other wage Amount of salary or other wage after the salary income deduction At least Less than At least Less than At least Less than yen yen yen yen yen yen yen yen yen 4,260,000 4,264,000 2,968,000 4,460,000 4,464,000 3,128,000 4,660,000 4,664,000 3,288,000 4,264,000 4,268,000 2,971,200 4,464,000 4,468,000 3,131,200 4,664,000 4,668,000 3,291,200 4,268,000 4,272,000 2,974,400 4,468,000 4,472,000 3,134,400 4,668,000 4,672,000 3,294,400 4,272,000 4,276,000 2,977,600 4,472,000 4,476,000 3,137,600 4,672,000 4,676,000 3,297,600 4,276,000 4,280,000 2,980,800 4,476,000 4,480,000 3,140,800 4,676,000 4,680,000 3,300,800 4,280,000 4,284,000 2,984,000 4,480,000 4,484,000 3,144,000 4,680,000 4,684,000 3,304,000 4,284,000 4,288,000 2,987,200 4,484,000 4,488,000 3,147,200 4,684,000 4,688,000 3,307,200 4,288,000 4,292,000 2,990,400 4,488,000 4,492,000 3,150,400 4,688,000 4,692,000 3,310,400 4,292,000 4,296,000 2,993,600 4,492,000 4,496,000 3,153,600 4,692,000 4,696,000 3,313,600 4,296,000 4,300,000 2,996,800 4,496,000 4,500,000 3,156,800 4,696,000 4,700,000 3,316,800 4,300,000 4,304,000 3,000,000 4,500,000 4,504,000 3,160,000 4,700,000 4,704,000 3,320,000 4,304,000 4,308,000 3,003,200 4,504,000 4,508,000 3,163,200 4,704,000 4,708,000 3,323,200 4,308,000 4,312,000 3,006,400 4,508,000 4,512,000 3,166,400 4,708,000 4,712,000 3,326,400 4,312,000 4,316,000 3,009,600 4,512,000 4,516,000 3,169,600 4,712,000 4,716,000 3,329,600 4,316,000 4,320,000 3,012,800 4,516,000 4,520,000 3,172,800 4,716,000 4,720,000 3,332,800 4,320,000 4,324,000 3,016,000 4,520,000 4,524,000 3,176,000 4,720,000 4,724,000 3,336,000 4,324,000 4,328,000 3,019,200 4,524,000 4,528,000 3,179,200 4,724,000 4,728,000 3,339,200 4,328,000 4,332,000 3,022,400 4,528,000 4,532,000 3,182,400 4,728,000 4,732,000 3,342,400 4,332,000 4,336,000 3,025,600 4,532,000 4,536,000 3,185,600 4,732,000 4,736,000 3,345,600 4,336,000 4,340,000 3,028,800 4,536,000 4,540,000 3,188,800 4,736,000 4,740,000 3,348,800 4,340,000 4,344,000 3,032,000 4,540,000 4,544,000 3,192,000 4,740,000 4,744,000 3,352,000 4,344,000 4,348,000 3,035,200 4,544,000 4,548,000 3,195,200 4,744,000 4,748,000 3,355,200 4,348,000 4,352,000 3,038,400 4,548,000 4,552,000 3,198,400 4,748,000 4,752,000 3,358,400 4,352,000 4,356,000 3,041,600 4,552,000 4,556,000 3,201,600 4,752,000 4,756,000 3,361,600 4,356,000 4,360,000 3,044,800 4,556,000 4,560,000 3,204,800 4,756,000 4,760,000 3,364,800 4,360,000 4,364,000 3,048,000 4,560,000 4,564,000 3,208,000 4,760,000 4,764,000 3,368,000 4,364,000 4,368,000 3,051,200 4,564,000 4,568,000 3,211,200 4,764,000 4,768,000 3,371,200 4,368,000 4,372,000 3,054,400 4,568,000 4,572,000 3,214,400 4,768,000 4,772,000 3,374,400 4,372,000 4,376,000 3,057,600 4,572,000 4,576,000 3,217,600 4,772,000 4,776,000 3,377,600 4,376,000 4,380,000 3,060,800 4,576,000 4,580,000 3,220,800 4,776,000 4,780,000 3,380,800 4,380,000 4,384,000 3,064,000 4,580,000 4,584,000 3,224,000 4,780,000 4,784,000 3,384,000 4,384,000 4,388,000 3,067,200 4,584,000 4,588,000 3,227,200 4,784,000 4,788,000 3,387,200 4,388,000 4,392,000 3,070,400 4,588,000 4,592,000 3,230,400 4,788,000 4,792,000 3,390,400 4,392,000 4,396,000 3,073,600 4,592,000 4,596,000 3,233,600 4,792,000 4,796,000 3,393,600 4,396,000 4,400,000 3,076,800 4,596,000 4,600,000 3,236,800 4,796,000 4,800,000 3,396,800 4,400,000 4,404,000 3,080,000 4,600,000 4,604,000 3,240,000 4,800,000 4,804,000 3,400,000 4,404,000 4,408,000 3,083,200 4,604,000 4,608,000 3,243,200 4,804,000 4,808,000 3,403,200 4,408,000 4,412,000 3,086,400 4,608,000 4,612,000 3,246,400 4,808,000 4,812,000 3,406,400 4,412,000 4,416,000 3,089,600 4,612,000 4,616,000 3,249,600 4,812,000 4,816,000 3,409,600 4,416,000 4,420,000 3,092,800 4,616,000 4,620,000 3,252,800 4,816,000 4,820,000 3,412,800 4,420,000 4,424,000 3,096,000 4,620,000 4,624,000 3,256,000 4,820,000 4,824,000 3,416,000 4,424,000 4,428,000 3,099,200 4,624,000 4,628,000 3,259,200 4,824,000 4,828,000 3,419,200 4,428,000 4,432,000 3,102,400 4,628,000 4,632,000 3,262,400 4,828,000 4,832,000 3,422,400 4,432,000 4,436,000 3,105,600 4,632,000 4,636,000 3,265,600 4,832,000 4,836,000 3,425,600 4,436,000 4,440,000 3,108,800 4,636,000 4,640,000 3,268,800 4,836,000 4,840,000 3,428,800 4,440,000 4,444,000 3,112,000 4,640,000 4,644,000 3,272,000 4,840,000 4,844,000 3,432,000 4,444,000 4,448,000 3,115,200 4,644,000 4,648,000 3,275,200 4,844,000 4,848,000 3,435,200 4,448,000 4,452,000 3,118,400 4,648,000 4,652,000 3,278,400 4,848,000 4,852,000 3,438,400 4,452,000 4,456,000 3,121,600 4,652,000 4,656,000 3,281,600 4,852,000 4,856,000 3,441,600 4,456,000 4,460,000 3,124,800 4,656,000 4,660,000 3,284,800 4,856,000 4,860,000 3,444,800 (vi) Amount of salary or other wage Amount of salary or other wage after the salary income deduction Amount of salary or other wage Amount of salary or other wage after the salary income deduction Amount of salary or other wage Amount of salary or other wage after the salary income deduction At least Less than At least Less than At least Less than yen yen yen yen yen yen yen yen yen 4,860,000 4,864,000 3,448,000 5,060,000 5,064,000 3,608,000 5,260,000 5,264,000 3,768,000 4,864,000 4,868,000 3,451,200 5,064,000 5,068,000 3,611,200 5,264,000 5,268,000 3,771,200 4,868,000 4,872,000 3,454,400 5,068,000 5,072,000 3,614,400 5,268,000 5,272,000 3,774,400 4,872,000 4,876,000 3,457,600 5,072,000 5,076,000 3,617,600 5,272,000 5,276,000 3,777,600 4,876,000 4,880,000 3,460,800 5,076,000 5,080,000 3,620,800 5,276,000 5,280,000 3,780,800 4,880,000 4,884,000 3,464,000 5,080,000 5,084,000 3,624,000 5,280,000 5,284,000 3,784,000 4,884,000 4,888,000 3,467,200 5,084,000 5,088,000 3,627,200 5,284,000 5,288,000 3,787,200 4,888,000 4,892,000 3,470,400 5,088,000 5,092,000 3,630,400 5,288,000 5,292,000 3,790,400 4,892,000 4,896,000 3,473,600 5,092,000 5,096,000 3,633,600 5,292,000 5,296,000 3,793,600 4,896,000 4,900,000 3,476,800 5,096,000 5,100,000 3,636,800 5,296,000 5,300,000 3,796,800 4,900,000 4,904,000 3,480,000 5,100,000 5,104,000 3,640,000 5,300,000 5,304,000 3,800,000 4,904,000 4,908,000 3,483,200 5,104,000 5,108,000 3,643,200 5,304,000 5,308,000 3,803,200 4,908,000 4,912,000 3,486,400 5,108,000 5,112,000 3,646,400 5,308,000 5,312,000 3,806,400 4,912,000 4,916,000 3,489,600 5,112,000 5,116,000 3,649,600 5,312,000 5,316,000 3,809,600 4,916,000 4,920,000 3,492,800 5,116,000 5,120,000 3,652,800 5,316,000 5,320,000 3,812,800 4,920,000 4,924,000 3,496,000 5,120,000 5,124,000 3,656,000 5,320,000 5,324,000 3,816,000 4,924,000 4,928,000 3,499,200 5,124,000 5,128,000 3,659,200 5,324,000 5,328,000 3,819,200 4,928,000 4,932,000 3,502,400 5,128,000 5,132,000 3,662,400 5,328,000 5,332,000 3,822,400 4,932,000 4,936,000 3,505,600 5,132,000 5,136,000 3,665,600 5,332,000 5,336,000 3,825,600 4,936,000 4,940,000 3,508,800 5,136,000 5,140,000 3,668,800 5,336,000 5,340,000 3,828,800 4,940,000 4,944,000 3,512,000 5,140,000 5,144,000 3,672,000 5,340,000 5,344,000 3,832,000 4,944,000 4,948,000 3,515,200 5,144,000 5,148,000 3,675,200 5,344,000 5,348,000 3,835,200 4,948,000 4,952,000 3,518,400 5,148,000 5,152,000 3,678,400 5,348,000 5,352,000 3,838,400 4,952,000 4,956,000 3,521,600 5,152,000 5,156,000 3,681,600 5,352,000 5,356,000 3,841,600 4,956,000 4,960,000 3,524,800 5,156,000 5,160,000 3,684,800 5,356,000 5,360,000 3,844,800 4,960,000 4,964,000 3,528,000 5,160,000 5,164,000 3,688,000 5,360,000 5,364,000 3,848,000 4,964,000 4,968,000 3,531,200 5,164,000 5,168,000 3,691,200 5,364,000 5,368,000 3,851,200 4,968,000 4,972,000 3,534,400 5,168,000 5,172,000 3,694,400 5,368,000 5,372,000 3,854,400 4,972,000 4,976,000 3,537,600 5,172,000 5,176,000 3,697,600 5,372,000 5,376,000 3,857,600 4,976,000 4,980,000 3,540,800 5,176,000 5,180,000 3,700,800 5,376,000 5,380,000 3,860,800 4,980,000 4,984,000 3,544,000 5,180,000 5,184,000 3,704,000 5,380,000 5,384,000 3,864,000 4,984,000 4,988,000 3,547,200 5,184,000 5,188,000 3,707,200 5,384,000 5,388,000 3,867,200 4,988,000 4,992,000 3,550,400 5,188,000 5,192,000 3,710,400 5,388,000 5,392,000 3,870,400 4,992,000 4,996,000 3,553,600 5,192,000 5,196,000 3,713,600 5,392,000 5,396,000 3,873,600 4,996,000 5,000,000 3,556,800 5,196,000 5,200,000 3,716,800 5,396,000 5,400,000 3,876,800 5,000,000 5,004,000 3,560,000 5,200,000 5,204,000 3,720,000 5,400,000 5,404,000 3,880,000 5,004,000 5,008,000 3,563,200 5,204,000 5,208,000 3,723,200 5,404,000 5,408,000 3,883,200 5,008,000 5,012,000 3,566,400 5,208,000 5,212,000 3,726,400 5,408,000 5,412,000 3,886,400 5,012,000 5,016,000 3,569,600 5,212,000 5,216,000 3,729,600 5,412,000 5,416,000 3,889,600 5,016,000 5,020,000 3,572,800 5,216,000 5,220,000 3,732,800 5,416,000 5,420,000 3,892,800 5,020,000 5,024,000 3,576,000 5,220,000 5,224,000 3,736,000 5,420,000 5,424,000 3,896,000 5,024,000 5,028,000 3,579,200 5,224,000 5,228,000 3,739,200 5,424,000 5,428,000 3,899,200 5,028,000 5,032,000 3,582,400 5,228,000 5,232,000 3,742,400 5,428,000 5,432,000 3,902,400 5,032,000 5,036,000 3,585,600 5,232,000 5,236,000 3,745,600 5,432,000 5,436,000 3,905,600 5,036,000 5,040,000 3,588,800 5,236,000 5,240,000 3,748,800 5,436,000 5,440,000 3,908,800 5,040,000 5,044,000 3,592,000 5,240,000 5,244,000 3,752,000 5,440,000 5,444,000 3,912,000 5,044,000 5,048,000 3,595,200 5,244,000 5,248,000 3,755,200 5,444,000 5,448,000 3,915,200 5,048,000 5,052,000 3,598,400 5,248,000 5,252,000 3,758,400 5,448,000 5,452,000 3,918,400 5,052,000 5,056,000 3,601,600 5,252,000 5,256,000 3,761,600 5,452,000 5,456,000 3,921,600 5,056,000 5,060,000 3,604,800 5,256,000 5,260,000 3,764,800 5,456,000 5,460,000 3,924,800 (vii) Amount of salary or other wage Amount of salary or other wage after the salary income deduction Amount of salary or other wage Amount of salary or other wage after the salary income deduction Amount of salary or other wage Amount of salary or other wage after the salary income deduction At least Less than At least Less than At least Less than yen yen yen yen yen yen yen yen yen 5,460,000 5,464,000 3,928,000 5,660,000 5,664,000 4,088,000 5,860,000 5,864,000 4,248,000 5,464,000 5,468,000 3,931,200 5,664,000 5,668,000 4,091,200 5,864,000 5,868,000 4,251,200 5,468,000 5,472,000 3,934,400 5,668,000 5,672,000 4,094,400 5,868,000 5,872,000 4,254,400 5,472,000 5,476,000 3,937,600 5,672,000 5,676,000 4,097,600 5,872,000 5,876,000 4,257,600 5,476,000 5,480,000 3,940,800 5,676,000 5,680,000 4,100,800 5,876,000 5,880,000 4,260,800 5,480,000 5,484,000 3,944,000 5,680,000 5,684,000 4,104,000 5,880,000 5,884,000 4,264,000 5,484,000 5,488,000 3,947,200 5,684,000 5,688,000 4,107,200 5,884,000 5,888,000 4,267,200 5,488,000 5,492,000 3,950,400 5,688,000 5,692,000 4,110,400 5,888,000 5,892,000 4,270,400 5,492,000 5,496,000 3,953,600 5,692,000 5,696,000 4,113,600 5,892,000 5,896,000 4,273,600 5,496,000 5,500,000 3,956,800 5,696,000 5,700,000 4,116,800 5,896,000 5,900,000 4,276,800 5,500,000 5,504,000 3,960,000 5,700,000 5,704,000 4,120,000 5,900,000 5,904,000 4,280,000 5,504,000 5,508,000 3,963,200 5,704,000 5,708,000 4,123,200 5,904,000 5,908,000 4,283,200 5,508,000 5,512,000 3,966,400 5,708,000 5,712,000 4,126,400 5,908,000 5,912,000 4,286,400 5,512,000 5,516,000 3,969,600 5,712,000 5,716,000 4,129,600 5,912,000 5,916,000 4,289,600 5,516,000 5,520,000 3,972,800 5,716,000 5,720,000 4,132,800 5,916,000 5,920,000 4,292,800 5,520,000 5,524,000 3,976,000 5,720,000 5,724,000 4,136,000 5,920,000 5,924,000 4,296,000 5,524,000 5,528,000 3,979,200 5,724,000 5,728,000 4,139,200 5,924,000 5,928,000 4,299,200 5,528,000 5,532,000 3,982,400 5,728,000 5,732,000 4,142,400 5,928,000 5,932,000 4,302,400 5,532,000 5,536,000 3,985,600 5,732,000 5,736,000 4,145,600 5,932,000 5,936,000 4,305,600 5,536,000 5,540,000 3,988,800 5,736,000 5,740,000 4,148,800 5,936,000 5,940,000 4,308,800 5,540,000 5,544,000 3,992,000 5,740,000 5,744,000 4,152,000 5,940,000 5,944,000 4,312,000 5,544,000 5,548,000 3,995,200 5,744,000 5,748,000 4,155,200 5,944,000 5,948,000 4,315,200 5,548,000 5,552,000 3,998,400 5,748,000 5,752,000 4,158,400 5,948,000 5,952,000 4,318,400 5,552,000 5,556,000 4,001,600 5,752,000 5,756,000 4,161,600 5,952,000 5,956,000 4,321,600 5,556,000 5,560,000 4,004,800 5,756,000 5,760,000 4,164,800 5,956,000 5,960,000 4,324,800 5,560,000 5,564,000 4,008,000 5,760,000 5,764,000 4,168,000 5,960,000 5,964,000 4,328,000 5,564,000 5,568,000 4,011,200 5,764,000 5,768,000 4,171,200 5,964,000 5,968,000 4,331,200 5,568,000 5,572,000 4,014,400 5,768,000 5,772,000 4,174,400 5,968,000 5,972,000 4,334,400 5,572,000 5,576,000 4,017,600 5,772,000 5,776,000 4,177,600 5,972,000 5,976,000 4,337,600 5,576,000 5,580,000 4,020,800 5,776,000 5,780,000 4,180,800 5,976,000 5,980,000 4,340,800 5,580,000 5,584,000 4,024,000 5,780,000 5,784,000 4,184,000 5,980,000 5,984,000 4,344,000 5,584,000 5,588,000 4,027,200 5,784,000 5,788,000 4,187,200 5,984,000 5,988,000 4,347,200 5,588,000 5,592,000 4,030,400 5,788,000 5,792,000 4,190,400 5,988,000 5,992,000 4,350,400 5,592,000 5,596,000 4,033,600 5,792,000 5,796,000 4,193,600 5,992,000 5,996,000 4,353,600 5,596,000 5,600,000 4,036,800 5,796,000 5,800,000 4,196,800 5,996,000 6,000,000 4,356,800 5,600,000 5,604,000 4,040,000 5,800,000 5,804,000 4,200,000 6,000,000 6,004,000 4,360,000 5,604,000 5,608,000 4,043,200 5,804,000 5,808,000 4,203,200 6,004,000 6,008,000 4,363,200 5,608,000 5,612,000 4,046,400 5,808,000 5,812,000 4,206,400 6,008,000 6,012,000 4,366,400 5,612,000 5,616,000 4,049,600 5,812,000 5,816,000 4,209,600 6,012,000 6,016,000 4,369,600 5,616,000 5,620,000 4,052,800 5,816,000 5,820,000 4,212,800 6,016,000 6,020,000 4,372,800 5,620,000 5,624,000 4,056,000 5,820,000 5,824,000 4,216,000 6,020,000 6,024,000 4,376,000 5,624,000 5,628,000 4,059,200 5,824,000 5,828,000 4,219,200 6,024,000 6,028,000 4,379,200 5,628,000 5,632,000 4,062,400 5,828,000 5,832,000 4,222,400 6,028,000 6,032,000 4,382,400 5,632,000 5,636,000 4,065,600 5,832,000 5,836,000 4,225,600 6,032,000 6,036,000 4,385,600 5,636,000 5,640,000 4,068,800 5,836,000 5,840,000 4,228,800 6,036,000 6,040,000 4,388,800 5,640,000 5,644,000 4,072,000 5,840,000 5,844,000 4,232,000 6,040,000 6,044,000 4,392,000 5,644,000 5,648,000 4,075,200 5,844,000 5,848,000 4,235,200 6,044,000 6,048,000 4,395,200 5,648,000 5,652,000 4,078,400 5,848,000 5,852,000 4,238,400 6,048,000 6,052,000 4,398,400 5,652,000 5,656,000 4,081,600 5,852,000 5,856,000 4,241,600 6,052,000 6,056,000 4,401,600 5,656,000 5,660,000 4,084,800 5,856,000 5,860,000 4,244,800 6,056,000 6,060,000 4,404,800 (viii) Amount of salary or other wage Amount of salary or other wage after the salary income deduction Amount of salary or other wage Amount of salary or other wage after the salary income deduction Amount of salary or other wage Amount of salary or other wage after the salary income deduction At least Less than At least Less than At least Less than yen yen yen yen yen yen yen yen yen 6,060,000 6,064,000 4,408,000 6,260,000 6,264,000 4,568,000 6,460,000 6,464,000 4,728,000 6,064,000 6,068,000 4,411,200 6,264,000 6,268,000 4,571,200 6,464,000 6,468,000 4,731,200 6,068,000 6,072,000 4,414,400 6,268,000 6,272,000 4,574,400 6,468,000 6,472,000 4,734,400 6,072,000 6,076,000 4,417,600 6,272,000 6,276,000 4,577,600 6,472,000 6,476,000 4,737,600 6,076,000 6,080,000 4,420,800 6,276,000 6,280,000 4,580,800 6,476,000 6,480,000 4,740,800 6,080,000 6,084,000 4,424,000 6,280,000 6,284,000 4,584,000 6,480,000 6,484,000 4,744,000 6,084,000 6,088,000 4,427,200 6,284,000 6,288,000 4,587,200 6,484,000 6,488,000 4,747,200 6,088,000 6,092,000 4,430,400 6,288,000 6,292,000 4,590,400 6,488,000 6,492,000 4,750,400 6,092,000 6,096,000 4,433,600 6,292,000 6,296,000 4,593,600 6,492,000 6,496,000 4,753,600 6,096,000 6,100,000 4,436,800 6,296,000 6,300,000 4,596,800 6,496,000 6,500,000 4,756,800 6,100,000 6,104,000 4,440,000 6,300,000 6,304,000 4,600,000 6,500,000 6,504,000 4,760,000 6,104,000 6,108,000 4,443,200 6,304,000 6,308,000 4,603,200 6,504,000 6,508,000 4,763,200 6,108,000 6,112,000 4,446,400 6,308,000 6,312,000 4,606,400 6,508,000 6,512,000 4,766,400 6,112,000 6,116,000 4,449,600 6,312,000 6,316,000 4,609,600 6,512,000 6,516,000 4,769,600 6,116,000 6,120,000 4,452,800 6,316,000 6,320,000 4,612,800 6,516,000 6,520,000 4,772,800 6,120,000 6,124,000 4,456,000 6,320,000 6,324,000 4,616,000 6,520,000 6,524,000 4,776,000 6,124,000 6,128,000 4,459,200 6,324,000 6,328,000 4,619,200 6,524,000 6,528,000 4,779,200 6,128,000 6,132,000 4,462,400 6,328,000 6,332,000 4,622,400 6,528,000 6,532,000 4,782,400 6,132,000 6,136,000 4,465,600 6,332,000 6,336,000 4,625,600 6,532,000 6,536,000 4,785,600 6,136,000 6,140,000 4,468,800 6,336,000 6,340,000 4,628,800 6,536,000 6,540,000 4,788,800 6,140,000 6,144,000 4,472,000 6,340,000 6,344,000 4,632,000 6,540,000 6,544,000 4,792,000 6,144,000 6,148,000 4,475,200 6,344,000 6,348,000 4,635,200 6,544,000 6,548,000 4,795,200 6,148,000 6,152,000 4,478,400 6,348,000 6,352,000 4,638,400 6,548,000 6,552,000 4,798,400 6,152,000 6,156,000 4,481,600 6,352,000 6,356,000 4,641,600 6,552,000 6,556,000 4,801,600 6,156,000 6,160,000 4,484,800 6,356,000 6,360,000 4,644,800 6,556,000 6,560,000 4,804,800 6,160,000 6,164,000 4,488,000 6,360,000 6,364,000 4,648,000 6,560,000 6,564,000 4,808,000 6,164,000 6,168,000 4,491,200 6,364,000 6,368,000 4,651,200 6,564,000 6,568,000 4,811,200 6,168,000 6,172,000 4,494,400 6,368,000 6,372,000 4,654,400 6,568,000 6,572,000 4,814,400 6,172,000 6,176,000 4,497,600 6,372,000 6,376,000 4,657,600 6,572,000 6,576,000 4,817,600 6,176,000 6,180,000 4,500,800 6,376,000 6,380,000 4,660,800 6,576,000 6,580,000 4,820,800 6,180,000 6,184,000 4,504,000 6,380,000 6,384,000 4,664,000 6,580,000 6,584,000 4,824,000 6,184,000 6,188,000 4,507,200 6,384,000 6,388,000 4,667,200 6,584,000 6,588,000 4,827,200 6,188,000 6,192,000 4,510,400 6,388,000 6,392,000 4,670,400 6,588,000 6,592,000 4,830,400 6,192,000 6,196,000 4,513,600 6,392,000 6,396,000 4,673,600 6,592,000 6,596,000 4,833,600 6,196,000 6,200,000 4,516,800 6,396,000 6,400,000 4,676,800 6,596,000 6,600,000 4,836,800 6,200,000 6,204,000 4,520,000 6,400,000 6,404,000 4,680,000 6,600,000 8,500,000 The amount calculated by multiplying the amount of salary or other wage by 90%, less 1,100,000 yen 6,204,000 6,208,000 4,523,200 6,404,000 6,408,000 4,683,200 6,208,000 6,212,000 4,526,400 6,408,000 6,412,000 4,686,400 6,212,000 6,216,000 4,529,600 6,412,000 6,416,000 4,689,600 6,216,000 6,220,000 4,532,800 6,416,000 6,420,000 4,692,800 6,220,000 6,224,000 4,536,000 6,420,000 6,424,000 4,696,000 8,500,000 20,000,000 The amount of salary or other wage less 1,950,000 yen 6,224,000 6,228,000 4,539,200 6,424,000 6,428,000 4,699,200 6,228,000 6,232,000 4,542,400 6,428,000 6,432,000 4,702,400 6,232,000 6,236,000 4,545,600 6,432,000 6,436,000 4,705,600 6,236,000 6,240,000 4,548,800 6,436,000 6,440,000 4,708,800 6,240,000 6,244,000 4,552,000 6,440,000 6,444,000 4,712,000 20,000,000 yen 18,050,000 yen 6,244,000 6,248,000 4,555,200 6,444,000 6,448,000 4,715,200 6,248,000 6,252,000 4,558,400 6,448,000 6,452,000 4,718,400 6,252,000 6,256,000 4,561,600 6,452,000 6,456,000 4,721,600 6,256,000 6,260,000 4,564,800 6,456,000 6,460,000 4,724,800 (Remarks) To find the amount of salary or other wage after the salary income deduction, find the applicable row of the "Amount of salary or other wage" column according to the amount of salary or other wage for the year; the amount stated in the "Amount of salary or other wage after the salary income deduction" column of that row is the amount of salary or other wage after the salary income deduction for that amount of salary or other wage. In this case, if the amount of salary or other wage after the salary income deduction of a Resident whose amount of salary or other wage is 6,600,000 yen or more includes a fraction of less than one yen, the amount obtained by discarding that fraction is the amount of salary or other wage after the salary income deduction sought.

    (一) 給与等の金額 給与所得控除後の給与等の金額 給与等の金額 給与所得控除後の給与等の金額 給与等の金額 給与所得控除後の給与等の金額 以上 未満 以上 未満 以上 未満 円 円 円 円 円 円 円 円 円 651,000円未満 0 2,060,000 2,064,000 1,362,000 2,260,000 2,264,000 1,502,000 2,064,000 2,068,000 1,364,800 2,264,000 2,268,000 1,504,800 2,068,000 2,072,000 1,367,600 2,268,000 2,272,000 1,507,600 2,072,000 2,076,000 1,370,400 2,272,000 2,276,000 1,510,400 2,076,000 2,080,000 1,373,200 2,276,000 2,280,000 1,513,200 651,000 1,900,000 給与等の金額から650,000円を控除した金額 2,080,000 2,084,000 1,376,000 2,280,000 2,284,000 1,516,000 2,084,000 2,088,000 1,378,800 2,284,000 2,288,000 1,518,800 2,088,000 2,092,000 1,381,600 2,288,000 2,292,000 1,521,600 2,092,000 2,096,000 1,384,400 2,292,000 2,296,000 1,524,400 2,096,000 2,100,000 1,387,200 2,296,000 2,300,000 1,527,200 1,900,000 1,904,000 1,250,000 2,100,000 2,104,000 1,390,000 2,300,000 2,304,000 1,530,000 1,904,000 1,908,000 1,252,800 2,104,000 2,108,000 1,392,800 2,304,000 2,308,000 1,532,800 1,908,000 1,912,000 1,255,600 2,108,000 2,112,000 1,395,600 2,308,000 2,312,000 1,535,600 1,912,000 1,916,000 1,258,400 2,112,000 2,116,000 1,398,400 2,312,000 2,316,000 1,538,400 1,916,000 1,920,000 1,261,200 2,116,000 2,120,000 1,401,200 2,316,000 2,320,000 1,541,200 1,920,000 1,924,000 1,264,000 2,120,000 2,124,000 1,404,000 2,320,000 2,324,000 1,544,000 1,924,000 1,928,000 1,266,800 2,124,000 2,128,000 1,406,800 2,324,000 2,328,000 1,546,800 1,928,000 1,932,000 1,269,600 2,128,000 2,132,000 1,409,600 2,328,000 2,332,000 1,549,600 1,932,000 1,936,000 1,272,400 2,132,000 2,136,000 1,412,400 2,332,000 2,336,000 1,552,400 1,936,000 1,940,000 1,275,200 2,136,000 2,140,000 1,415,200 2,336,000 2,340,000 1,555,200 1,940,000 1,944,000 1,278,000 2,140,000 2,144,000 1,418,000 2,340,000 2,344,000 1,558,000 1,944,000 1,948,000 1,280,800 2,144,000 2,148,000 1,420,800 2,344,000 2,348,000 1,560,800 1,948,000 1,952,000 1,283,600 2,148,000 2,152,000 1,423,600 2,348,000 2,352,000 1,563,600 1,952,000 1,956,000 1,286,400 2,152,000 2,156,000 1,426,400 2,352,000 2,356,000 1,566,400 1,956,000 1,960,000 1,289,200 2,156,000 2,160,000 1,429,200 2,356,000 2,360,000 1,569,200 1,960,000 1,964,000 1,292,000 2,160,000 2,164,000 1,432,000 2,360,000 2,364,000 1,572,000 1,964,000 1,968,000 1,294,800 2,164,000 2,168,000 1,434,800 2,364,000 2,368,000 1,574,800 1,968,000 1,972,000 1,297,600 2,168,000 2,172,000 1,437,600 2,368,000 2,372,000 1,577,600 1,972,000 1,976,000 1,300,400 2,172,000 2,176,000 1,440,400 2,372,000 2,376,000 1,580,400 1,976,000 1,980,000 1,303,200 2,176,000 2,180,000 1,443,200 2,376,000 2,380,000 1,583,200 1,980,000 1,984,000 1,306,000 2,180,000 2,184,000 1,446,000 2,380,000 2,384,000 1,586,000 1,984,000 1,988,000 1,308,800 2,184,000 2,188,000 1,448,800 2,384,000 2,388,000 1,588,800 1,988,000 1,992,000 1,311,600 2,188,000 2,192,000 1,451,600 2,388,000 2,392,000 1,591,600 1,992,000 1,996,000 1,314,400 2,192,000 2,196,000 1,454,400 2,392,000 2,396,000 1,594,400 1,996,000 2,000,000 1,317,200 2,196,000 2,200,000 1,457,200 2,396,000 2,400,000 1,597,200 2,000,000 2,004,000 1,320,000 2,200,000 2,204,000 1,460,000 2,400,000 2,404,000 1,600,000 2,004,000 2,008,000 1,322,800 2,204,000 2,208,000 1,462,800 2,404,000 2,408,000 1,602,800 2,008,000 2,012,000 1,325,600 2,208,000 2,212,000 1,465,600 2,408,000 2,412,000 1,605,600 2,012,000 2,016,000 1,328,400 2,212,000 2,216,000 1,468,400 2,412,000 2,416,000 1,608,400 2,016,000 2,020,000 1,331,200 2,216,000 2,220,000 1,471,200 2,416,000 2,420,000 1,611,200 2,020,000 2,024,000 1,334,000 2,220,000 2,224,000 1,474,000 2,420,000 2,424,000 1,614,000 2,024,000 2,028,000 1,336,800 2,224,000 2,228,000 1,476,800 2,424,000 2,428,000 1,616,800 2,028,000 2,032,000 1,339,600 2,228,000 2,232,000 1,479,600 2,428,000 2,432,000 1,619,600 2,032,000 2,036,000 1,342,400 2,232,000 2,236,000 1,482,400 2,432,000 2,436,000 1,622,400 2,036,000 2,040,000 1,345,200 2,236,000 2,240,000 1,485,200 2,436,000 2,440,000 1,625,200 2,040,000 2,044,000 1,348,000 2,240,000 2,244,000 1,488,000 2,440,000 2,444,000 1,628,000 2,044,000 2,048,000 1,350,800 2,244,000 2,248,000 1,490,800 2,444,000 2,448,000 1,630,800 2,048,000 2,052,000 1,353,600 2,248,000 2,252,000 1,493,600 2,448,000 2,452,000 1,633,600 2,052,000 2,056,000 1,356,400 2,252,000 2,256,000 1,496,400 2,452,000 2,456,000 1,636,400 2,056,000 2,060,000 1,359,200 2,256,000 2,260,000 1,499,200 2,456,000 2,460,000 1,639,200 (二) 給与等の金額 給与所得控除後の給与等の金額 給与等の金額 給与所得控除後の給与等の金額 給与等の金額 給与所得控除後の給与等の金額 以上 未満 以上 未満 以上 未満 円 円 円 円 円 円 円 円 円 2,460,000 2,464,000 1,642,000 2,660,000 2,664,000 1,782,000 2,860,000 2,864,000 1,922,000 2,464,000 2,468,000 1,644,800 2,664,000 2,668,000 1,784,800 2,864,000 2,868,000 1,924,800 2,468,000 2,472,000 1,647,600 2,668,000 2,672,000 1,787,600 2,868,000 2,872,000 1,927,600 2,472,000 2,476,000 1,650,400 2,672,000 2,676,000 1,790,400 2,872,000 2,876,000 1,930,400 2,476,000 2,480,000 1,653,200 2,676,000 2,680,000 1,793,200 2,876,000 2,880,000 1,933,200 2,480,000 2,484,000 1,656,000 2,680,000 2,684,000 1,796,000 2,880,000 2,884,000 1,936,000 2,484,000 2,488,000 1,658,800 2,684,000 2,688,000 1,798,800 2,884,000 2,888,000 1,938,800 2,488,000 2,492,000 1,661,600 2,688,000 2,692,000 1,801,600 2,888,000 2,892,000 1,941,600 2,492,000 2,496,000 1,664,400 2,692,000 2,696,000 1,804,400 2,892,000 2,896,000 1,944,400 2,496,000 2,500,000 1,667,200 2,696,000 2,700,000 1,807,200 2,896,000 2,900,000 1,947,200 2,500,000 2,504,000 1,670,000 2,700,000 2,704,000 1,810,000 2,900,000 2,904,000 1,950,000 2,504,000 2,508,000 1,672,800 2,704,000 2,708,000 1,812,800 2,904,000 2,908,000 1,952,800 2,508,000 2,512,000 1,675,600 2,708,000 2,712,000 1,815,600 2,908,000 2,912,000 1,955,600 2,512,000 2,516,000 1,678,400 2,712,000 2,716,000 1,818,400 2,912,000 2,916,000 1,958,400 2,516,000 2,520,000 1,681,200 2,716,000 2,720,000 1,821,200 2,916,000 2,920,000 1,961,200 2,520,000 2,524,000 1,684,000 2,720,000 2,724,000 1,824,000 2,920,000 2,924,000 1,964,000 2,524,000 2,528,000 1,686,800 2,724,000 2,728,000 1,826,800 2,924,000 2,928,000 1,966,800 2,528,000 2,532,000 1,689,600 2,728,000 2,732,000 1,829,600 2,928,000 2,932,000 1,969,600 2,532,000 2,536,000 1,692,400 2,732,000 2,736,000 1,832,400 2,932,000 2,936,000 1,972,400 2,536,000 2,540,000 1,695,200 2,736,000 2,740,000 1,835,200 2,936,000 2,940,000 1,975,200 2,540,000 2,544,000 1,698,000 2,740,000 2,744,000 1,838,000 2,940,000 2,944,000 1,978,000 2,544,000 2,548,000 1,700,800 2,744,000 2,748,000 1,840,800 2,944,000 2,948,000 1,980,800 2,548,000 2,552,000 1,703,600 2,748,000 2,752,000 1,843,600 2,948,000 2,952,000 1,983,600 2,552,000 2,556,000 1,706,400 2,752,000 2,756,000 1,846,400 2,952,000 2,956,000 1,986,400 2,556,000 2,560,000 1,709,200 2,756,000 2,760,000 1,849,200 2,956,000 2,960,000 1,989,200 2,560,000 2,564,000 1,712,000 2,760,000 2,764,000 1,852,000 2,960,000 2,964,000 1,992,000 2,564,000 2,568,000 1,714,800 2,764,000 2,768,000 1,854,800 2,964,000 2,968,000 1,994,800 2,568,000 2,572,000 1,717,600 2,768,000 2,772,000 1,857,600 2,968,000 2,972,000 1,997,600 2,572,000 2,576,000 1,720,400 2,772,000 2,776,000 1,860,400 2,972,000 2,976,000 2,000,400 2,576,000 2,580,000 1,723,200 2,776,000 2,780,000 1,863,200 2,976,000 2,980,000 2,003,200 2,580,000 2,584,000 1,726,000 2,780,000 2,784,000 1,866,000 2,980,000 2,984,000 2,006,000 2,584,000 2,588,000 1,728,800 2,784,000 2,788,000 1,868,800 2,984,000 2,988,000 2,008,800 2,588,000 2,592,000 1,731,600 2,788,000 2,792,000 1,871,600 2,988,000 2,992,000 2,011,600 2,592,000 2,596,000 1,734,400 2,792,000 2,796,000 1,874,400 2,992,000 2,996,000 2,014,400 2,596,000 2,600,000 1,737,200 2,796,000 2,800,000 1,877,200 2,996,000 3,000,000 2,017,200 2,600,000 2,604,000 1,740,000 2,800,000 2,804,000 1,880,000 3,000,000 3,004,000 2,020,000 2,604,000 2,608,000 1,742,800 2,804,000 2,808,000 1,882,800 3,004,000 3,008,000 2,022,800 2,608,000 2,612,000 1,745,600 2,808,000 2,812,000 1,885,600 3,008,000 3,012,000 2,025,600 2,612,000 2,616,000 1,748,400 2,812,000 2,816,000 1,888,400 3,012,000 3,016,000 2,028,400 2,616,000 2,620,000 1,751,200 2,816,000 2,820,000 1,891,200 3,016,000 3,020,000 2,031,200 2,620,000 2,624,000 1,754,000 2,820,000 2,824,000 1,894,000 3,020,000 3,024,000 2,034,000 2,624,000 2,628,000 1,756,800 2,824,000 2,828,000 1,896,800 3,024,000 3,028,000 2,036,800 2,628,000 2,632,000 1,759,600 2,828,000 2,832,000 1,899,600 3,028,000 3,032,000 2,039,600 2,632,000 2,636,000 1,762,400 2,832,000 2,836,000 1,902,400 3,032,000 3,036,000 2,042,400 2,636,000 2,640,000 1,765,200 2,836,000 2,840,000 1,905,200 3,036,000 3,040,000 2,045,200 2,640,000 2,644,000 1,768,000 2,840,000 2,844,000 1,908,000 3,040,000 3,044,000 2,048,000 2,644,000 2,648,000 1,770,800 2,844,000 2,848,000 1,910,800 3,044,000 3,048,000 2,050,800 2,648,000 2,652,000 1,773,600 2,848,000 2,852,000 1,913,600 3,048,000 3,052,000 2,053,600 2,652,000 2,656,000 1,776,400 2,852,000 2,856,000 1,916,400 3,052,000 3,056,000 2,056,400 2,656,000 2,660,000 1,779,200 2,856,000 2,860,000 1,919,200 3,056,000 3,060,000 2,059,200 (三) 給与等の金額 給与所得控除後の給与等の金額 給与等の金額 給与所得控除後の給与等の金額 給与等の金額 給与所得控除後の給与等の金額 以上 未満 以上 未満 以上 未満 円 円 円 円 円 円 円 円 円 3,060,000 3,064,000 2,062,000 3,260,000 3,264,000 2,202,000 3,460,000 3,464,000 2,342,000 3,064,000 3,068,000 2,064,800 3,264,000 3,268,000 2,204,800 3,464,000 3,468,000 2,344,800 3,068,000 3,072,000 2,067,600 3,268,000 3,272,000 2,207,600 3,468,000 3,472,000 2,347,600 3,072,000 3,076,000 2,070,400 3,272,000 3,276,000 2,210,400 3,472,000 3,476,000 2,350,400 3,076,000 3,080,000 2,073,200 3,276,000 3,280,000 2,213,200 3,476,000 3,480,000 2,353,200 3,080,000 3,084,000 2,076,000 3,280,000 3,284,000 2,216,000 3,480,000 3,484,000 2,356,000 3,084,000 3,088,000 2,078,800 3,284,000 3,288,000 2,218,800 3,484,000 3,488,000 2,358,800 3,088,000 3,092,000 2,081,600 3,288,000 3,292,000 2,221,600 3,488,000 3,492,000 2,361,600 3,092,000 3,096,000 2,084,400 3,292,000 3,296,000 2,224,400 3,492,000 3,496,000 2,364,400 3,096,000 3,100,000 2,087,200 3,296,000 3,300,000 2,227,200 3,496,000 3,500,000 2,367,200 3,100,000 3,104,000 2,090,000 3,300,000 3,304,000 2,230,000 3,500,000 3,504,000 2,370,000 3,104,000 3,108,000 2,092,800 3,304,000 3,308,000 2,232,800 3,504,000 3,508,000 2,372,800 3,108,000 3,112,000 2,095,600 3,308,000 3,312,000 2,235,600 3,508,000 3,512,000 2,375,600 3,112,000 3,116,000 2,098,400 3,312,000 3,316,000 2,238,400 3,512,000 3,516,000 2,378,400 3,116,000 3,120,000 2,101,200 3,316,000 3,320,000 2,241,200 3,516,000 3,520,000 2,381,200 3,120,000 3,124,000 2,104,000 3,320,000 3,324,000 2,244,000 3,520,000 3,524,000 2,384,000 3,124,000 3,128,000 2,106,800 3,324,000 3,328,000 2,246,800 3,524,000 3,528,000 2,386,800 3,128,000 3,132,000 2,109,600 3,328,000 3,332,000 2,249,600 3,528,000 3,532,000 2,389,600 3,132,000 3,136,000 2,112,400 3,332,000 3,336,000 2,252,400 3,532,000 3,536,000 2,392,400 3,136,000 3,140,000 2,115,200 3,336,000 3,340,000 2,255,200 3,536,000 3,540,000 2,395,200 3,140,000 3,144,000 2,118,000 3,340,000 3,344,000 2,258,000 3,540,000 3,544,000 2,398,000 3,144,000 3,148,000 2,120,800 3,344,000 3,348,000 2,260,800 3,544,000 3,548,000 2,400,800 3,148,000 3,152,000 2,123,600 3,348,000 3,352,000 2,263,600 3,548,000 3,552,000 2,403,600 3,152,000 3,156,000 2,126,400 3,352,000 3,356,000 2,266,400 3,552,000 3,556,000 2,406,400 3,156,000 3,160,000 2,129,200 3,356,000 3,360,000 2,269,200 3,556,000 3,560,000 2,409,200 3,160,000 3,164,000 2,132,000 3,360,000 3,364,000 2,272,000 3,560,000 3,564,000 2,412,000 3,164,000 3,168,000 2,134,800 3,364,000 3,368,000 2,274,800 3,564,000 3,568,000 2,414,800 3,168,000 3,172,000 2,137,600 3,368,000 3,372,000 2,277,600 3,568,000 3,572,000 2,417,600 3,172,000 3,176,000 2,140,400 3,372,000 3,376,000 2,280,400 3,572,000 3,576,000 2,420,400 3,176,000 3,180,000 2,143,200 3,376,000 3,380,000 2,283,200 3,576,000 3,580,000 2,423,200 3,180,000 3,184,000 2,146,000 3,380,000 3,384,000 2,286,000 3,580,000 3,584,000 2,426,000 3,184,000 3,188,000 2,148,800 3,384,000 3,388,000 2,288,800 3,584,000 3,588,000 2,428,800 3,188,000 3,192,000 2,151,600 3,388,000 3,392,000 2,291,600 3,588,000 3,592,000 2,431,600 3,192,000 3,196,000 2,154,400 3,392,000 3,396,000 2,294,400 3,592,000 3,596,000 2,434,400 3,196,000 3,200,000 2,157,200 3,396,000 3,400,000 2,297,200 3,596,000 3,600,000 2,437,200 3,200,000 3,204,000 2,160,000 3,400,000 3,404,000 2,300,000 3,600,000 3,604,000 2,440,000 3,204,000 3,208,000 2,162,800 3,404,000 3,408,000 2,302,800 3,604,000 3,608,000 2,443,200 3,208,000 3,212,000 2,165,600 3,408,000 3,412,000 2,305,600 3,608,000 3,612,000 2,446,400 3,212,000 3,216,000 2,168,400 3,412,000 3,416,000 2,308,400 3,612,000 3,616,000 2,449,600 3,216,000 3,220,000 2,171,200 3,416,000 3,420,000 2,311,200 3,616,000 3,620,000 2,452,800 3,220,000 3,224,000 2,174,000 3,420,000 3,424,000 2,314,000 3,620,000 3,624,000 2,456,000 3,224,000 3,228,000 2,176,800 3,424,000 3,428,000 2,316,800 3,624,000 3,628,000 2,459,200 3,228,000 3,232,000 2,179,600 3,428,000 3,432,000 2,319,600 3,628,000 3,632,000 2,462,400 3,232,000 3,236,000 2,182,400 3,432,000 3,436,000 2,322,400 3,632,000 3,636,000 2,465,600 3,236,000 3,240,000 2,185,200 3,436,000 3,440,000 2,325,200 3,636,000 3,640,000 2,468,800 3,240,000 3,244,000 2,188,000 3,440,000 3,444,000 2,328,000 3,640,000 3,644,000 2,472,000 3,244,000 3,248,000 2,190,800 3,444,000 3,448,000 2,330,800 3,644,000 3,648,000 2,475,200 3,248,000 3,252,000 2,193,600 3,448,000 3,452,000 2,333,600 3,648,000 3,652,000 2,478,400 3,252,000 3,256,000 2,196,400 3,452,000 3,456,000 2,336,400 3,652,000 3,656,000 2,481,600 3,256,000 3,260,000 2,199,200 3,456,000 3,460,000 2,339,200 3,656,000 3,660,000 2,484,800 (四) 給与等の金額 給与所得控除後の給与等の金額 給与等の金額 給与所得控除後の給与等の金額 給与等の金額 給与所得控除後の給与等の金額 以上 未満 以上 未満 以上 未満 円 円 円 円 円 円 円 円 円 3,660,000 3,664,000 2,488,000 3,860,000 3,864,000 2,648,000 4,060,000 4,064,000 2,808,000 3,664,000 3,668,000 2,491,200 3,864,000 3,868,000 2,651,200 4,064,000 4,068,000 2,811,200 3,668,000 3,672,000 2,494,400 3,868,000 3,872,000 2,654,400 4,068,000 4,072,000 2,814,400 3,672,000 3,676,000 2,497,600 3,872,000 3,876,000 2,657,600 4,072,000 4,076,000 2,817,600 3,676,000 3,680,000 2,500,800 3,876,000 3,880,000 2,660,800 4,076,000 4,080,000 2,820,800 3,680,000 3,684,000 2,504,000 3,880,000 3,884,000 2,664,000 4,080,000 4,084,000 2,824,000 3,684,000 3,688,000 2,507,200 3,884,000 3,888,000 2,667,200 4,084,000 4,088,000 2,827,200 3,688,000 3,692,000 2,510,400 3,888,000 3,892,000 2,670,400 4,088,000 4,092,000 2,830,400 3,692,000 3,696,000 2,513,600 3,892,000 3,896,000 2,673,600 4,092,000 4,096,000 2,833,600 3,696,000 3,700,000 2,516,800 3,896,000 3,900,000 2,676,800 4,096,000 4,100,000 2,836,800 3,700,000 3,704,000 2,520,000 3,900,000 3,904,000 2,680,000 4,100,000 4,104,000 2,840,000 3,704,000 3,708,000 2,523,200 3,904,000 3,908,000 2,683,200 4,104,000 4,108,000 2,843,200 3,708,000 3,712,000 2,526,400 3,908,000 3,912,000 2,686,400 4,108,000 4,112,000 2,846,400 3,712,000 3,716,000 2,529,600 3,912,000 3,916,000 2,689,600 4,112,000 4,116,000 2,849,600 3,716,000 3,720,000 2,532,800 3,916,000 3,920,000 2,692,800 4,116,000 4,120,000 2,852,800 3,720,000 3,724,000 2,536,000 3,920,000 3,924,000 2,696,000 4,120,000 4,124,000 2,856,000 3,724,000 3,728,000 2,539,200 3,924,000 3,928,000 2,699,200 4,124,000 4,128,000 2,859,200 3,728,000 3,732,000 2,542,400 3,928,000 3,932,000 2,702,400 4,128,000 4,132,000 2,862,400 3,732,000 3,736,000 2,545,600 3,932,000 3,936,000 2,705,600 4,132,000 4,136,000 2,865,600 3,736,000 3,740,000 2,548,800 3,936,000 3,940,000 2,708,800 4,136,000 4,140,000 2,868,800 3,740,000 3,744,000 2,552,000 3,940,000 3,944,000 2,712,000 4,140,000 4,144,000 2,872,000 3,744,000 3,748,000 2,555,200 3,944,000 3,948,000 2,715,200 4,144,000 4,148,000 2,875,200 3,748,000 3,752,000 2,558,400 3,948,000 3,952,000 2,718,400 4,148,000 4,152,000 2,878,400 3,752,000 3,756,000 2,561,600 3,952,000 3,956,000 2,721,600 4,152,000 4,156,000 2,881,600 3,756,000 3,760,000 2,564,800 3,956,000 3,960,000 2,724,800 4,156,000 4,160,000 2,884,800 3,760,000 3,764,000 2,568,000 3,960,000 3,964,000 2,728,000 4,160,000 4,164,000 2,888,000 3,764,000 3,768,000 2,571,200 3,964,000 3,968,000 2,731,200 4,164,000 4,168,000 2,891,200 3,768,000 3,772,000 2,574,400 3,968,000 3,972,000 2,734,400 4,168,000 4,172,000 2,894,400 3,772,000 3,776,000 2,577,600 3,972,000 3,976,000 2,737,600 4,172,000 4,176,000 2,897,600 3,776,000 3,780,000 2,580,800 3,976,000 3,980,000 2,740,800 4,176,000 4,180,000 2,900,800 3,780,000 3,784,000 2,584,000 3,980,000 3,984,000 2,744,000 4,180,000 4,184,000 2,904,000 3,784,000 3,788,000 2,587,200 3,984,000 3,988,000 2,747,200 4,184,000 4,188,000 2,907,200 3,788,000 3,792,000 2,590,400 3,988,000 3,992,000 2,750,400 4,188,000 4,192,000 2,910,400 3,792,000 3,796,000 2,593,600 3,992,000 3,996,000 2,753,600 4,192,000 4,196,000 2,913,600 3,796,000 3,800,000 2,596,800 3,996,000 4,000,000 2,756,800 4,196,000 4,200,000 2,916,800 3,800,000 3,804,000 2,600,000 4,000,000 4,004,000 2,760,000 4,200,000 4,204,000 2,920,000 3,804,000 3,808,000 2,603,200 4,004,000 4,008,000 2,763,200 4,204,000 4,208,000 2,923,200 3,808,000 3,812,000 2,606,400 4,008,000 4,012,000 2,766,400 4,208,000 4,212,000 2,926,400 3,812,000 3,816,000 2,609,600 4,012,000 4,016,000 2,769,600 4,212,000 4,216,000 2,929,600 3,816,000 3,820,000 2,612,800 4,016,000 4,020,000 2,772,800 4,216,000 4,220,000 2,932,800 3,820,000 3,824,000 2,616,000 4,020,000 4,024,000 2,776,000 4,220,000 4,224,000 2,936,000 3,824,000 3,828,000 2,619,200 4,024,000 4,028,000 2,779,200 4,224,000 4,228,000 2,939,200 3,828,000 3,832,000 2,622,400 4,028,000 4,032,000 2,782,400 4,228,000 4,232,000 2,942,400 3,832,000 3,836,000 2,625,600 4,032,000 4,036,000 2,785,600 4,232,000 4,236,000 2,945,600 3,836,000 3,840,000 2,628,800 4,036,000 4,040,000 2,788,800 4,236,000 4,240,000 2,948,800 3,840,000 3,844,000 2,632,000 4,040,000 4,044,000 2,792,000 4,240,000 4,244,000 2,952,000 3,844,000 3,848,000 2,635,200 4,044,000 4,048,000 2,795,200 4,244,000 4,248,000 2,955,200 3,848,000 3,852,000 2,638,400 4,048,000 4,052,000 2,798,400 4,248,000 4,252,000 2,958,400 3,852,000 3,856,000 2,641,600 4,052,000 4,056,000 2,801,600 4,252,000 4,256,000 2,961,600 3,856,000 3,860,000 2,644,800 4,056,000 4,060,000 2,804,800 4,256,000 4,260,000 2,964,800 (五) 給与等の金額 給与所得控除後の給与等の金額 給与等の金額 給与所得控除後の給与等の金額 給与等の金額 給与所得控除後の給与等の金額 以上 未満 以上 未満 以上 未満 円 円 円 円 円 円 円 円 円 4,260,000 4,264,000 2,968,000 4,460,000 4,464,000 3,128,000 4,660,000 4,664,000 3,288,000 4,264,000 4,268,000 2,971,200 4,464,000 4,468,000 3,131,200 4,664,000 4,668,000 3,291,200 4,268,000 4,272,000 2,974,400 4,468,000 4,472,000 3,134,400 4,668,000 4,672,000 3,294,400 4,272,000 4,276,000 2,977,600 4,472,000 4,476,000 3,137,600 4,672,000 4,676,000 3,297,600 4,276,000 4,280,000 2,980,800 4,476,000 4,480,000 3,140,800 4,676,000 4,680,000 3,300,800 4,280,000 4,284,000 2,984,000 4,480,000 4,484,000 3,144,000 4,680,000 4,684,000 3,304,000 4,284,000 4,288,000 2,987,200 4,484,000 4,488,000 3,147,200 4,684,000 4,688,000 3,307,200 4,288,000 4,292,000 2,990,400 4,488,000 4,492,000 3,150,400 4,688,000 4,692,000 3,310,400 4,292,000 4,296,000 2,993,600 4,492,000 4,496,000 3,153,600 4,692,000 4,696,000 3,313,600 4,296,000 4,300,000 2,996,800 4,496,000 4,500,000 3,156,800 4,696,000 4,700,000 3,316,800 4,300,000 4,304,000 3,000,000 4,500,000 4,504,000 3,160,000 4,700,000 4,704,000 3,320,000 4,304,000 4,308,000 3,003,200 4,504,000 4,508,000 3,163,200 4,704,000 4,708,000 3,323,200 4,308,000 4,312,000 3,006,400 4,508,000 4,512,000 3,166,400 4,708,000 4,712,000 3,326,400 4,312,000 4,316,000 3,009,600 4,512,000 4,516,000 3,169,600 4,712,000 4,716,000 3,329,600 4,316,000 4,320,000 3,012,800 4,516,000 4,520,000 3,172,800 4,716,000 4,720,000 3,332,800 4,320,000 4,324,000 3,016,000 4,520,000 4,524,000 3,176,000 4,720,000 4,724,000 3,336,000 4,324,000 4,328,000 3,019,200 4,524,000 4,528,000 3,179,200 4,724,000 4,728,000 3,339,200 4,328,000 4,332,000 3,022,400 4,528,000 4,532,000 3,182,400 4,728,000 4,732,000 3,342,400 4,332,000 4,336,000 3,025,600 4,532,000 4,536,000 3,185,600 4,732,000 4,736,000 3,345,600 4,336,000 4,340,000 3,028,800 4,536,000 4,540,000 3,188,800 4,736,000 4,740,000 3,348,800 4,340,000 4,344,000 3,032,000 4,540,000 4,544,000 3,192,000 4,740,000 4,744,000 3,352,000 4,344,000 4,348,000 3,035,200 4,544,000 4,548,000 3,195,200 4,744,000 4,748,000 3,355,200 4,348,000 4,352,000 3,038,400 4,548,000 4,552,000 3,198,400 4,748,000 4,752,000 3,358,400 4,352,000 4,356,000 3,041,600 4,552,000 4,556,000 3,201,600 4,752,000 4,756,000 3,361,600 4,356,000 4,360,000 3,044,800 4,556,000 4,560,000 3,204,800 4,756,000 4,760,000 3,364,800 4,360,000 4,364,000 3,048,000 4,560,000 4,564,000 3,208,000 4,760,000 4,764,000 3,368,000 4,364,000 4,368,000 3,051,200 4,564,000 4,568,000 3,211,200 4,764,000 4,768,000 3,371,200 4,368,000 4,372,000 3,054,400 4,568,000 4,572,000 3,214,400 4,768,000 4,772,000 3,374,400 4,372,000 4,376,000 3,057,600 4,572,000 4,576,000 3,217,600 4,772,000 4,776,000 3,377,600 4,376,000 4,380,000 3,060,800 4,576,000 4,580,000 3,220,800 4,776,000 4,780,000 3,380,800 4,380,000 4,384,000 3,064,000 4,580,000 4,584,000 3,224,000 4,780,000 4,784,000 3,384,000 4,384,000 4,388,000 3,067,200 4,584,000 4,588,000 3,227,200 4,784,000 4,788,000 3,387,200 4,388,000 4,392,000 3,070,400 4,588,000 4,592,000 3,230,400 4,788,000 4,792,000 3,390,400 4,392,000 4,396,000 3,073,600 4,592,000 4,596,000 3,233,600 4,792,000 4,796,000 3,393,600 4,396,000 4,400,000 3,076,800 4,596,000 4,600,000 3,236,800 4,796,000 4,800,000 3,396,800 4,400,000 4,404,000 3,080,000 4,600,000 4,604,000 3,240,000 4,800,000 4,804,000 3,400,000 4,404,000 4,408,000 3,083,200 4,604,000 4,608,000 3,243,200 4,804,000 4,808,000 3,403,200 4,408,000 4,412,000 3,086,400 4,608,000 4,612,000 3,246,400 4,808,000 4,812,000 3,406,400 4,412,000 4,416,000 3,089,600 4,612,000 4,616,000 3,249,600 4,812,000 4,816,000 3,409,600 4,416,000 4,420,000 3,092,800 4,616,000 4,620,000 3,252,800 4,816,000 4,820,000 3,412,800 4,420,000 4,424,000 3,096,000 4,620,000 4,624,000 3,256,000 4,820,000 4,824,000 3,416,000 4,424,000 4,428,000 3,099,200 4,624,000 4,628,000 3,259,200 4,824,000 4,828,000 3,419,200 4,428,000 4,432,000 3,102,400 4,628,000 4,632,000 3,262,400 4,828,000 4,832,000 3,422,400 4,432,000 4,436,000 3,105,600 4,632,000 4,636,000 3,265,600 4,832,000 4,836,000 3,425,600 4,436,000 4,440,000 3,108,800 4,636,000 4,640,000 3,268,800 4,836,000 4,840,000 3,428,800 4,440,000 4,444,000 3,112,000 4,640,000 4,644,000 3,272,000 4,840,000 4,844,000 3,432,000 4,444,000 4,448,000 3,115,200 4,644,000 4,648,000 3,275,200 4,844,000 4,848,000 3,435,200 4,448,000 4,452,000 3,118,400 4,648,000 4,652,000 3,278,400 4,848,000 4,852,000 3,438,400 4,452,000 4,456,000 3,121,600 4,652,000 4,656,000 3,281,600 4,852,000 4,856,000 3,441,600 4,456,000 4,460,000 3,124,800 4,656,000 4,660,000 3,284,800 4,856,000 4,860,000 3,444,800 (六) 給与等の金額 給与所得控除後の給与等の金額 給与等の金額 給与所得控除後の給与等の金額 給与等の金額 給与所得控除後の給与等の金額 以上 未満 以上 未満 以上 未満 円 円 円 円 円 円 円 円 円 4,860,000 4,864,000 3,448,000 5,060,000 5,064,000 3,608,000 5,260,000 5,264,000 3,768,000 4,864,000 4,868,000 3,451,200 5,064,000 5,068,000 3,611,200 5,264,000 5,268,000 3,771,200 4,868,000 4,872,000 3,454,400 5,068,000 5,072,000 3,614,400 5,268,000 5,272,000 3,774,400 4,872,000 4,876,000 3,457,600 5,072,000 5,076,000 3,617,600 5,272,000 5,276,000 3,777,600 4,876,000 4,880,000 3,460,800 5,076,000 5,080,000 3,620,800 5,276,000 5,280,000 3,780,800 4,880,000 4,884,000 3,464,000 5,080,000 5,084,000 3,624,000 5,280,000 5,284,000 3,784,000 4,884,000 4,888,000 3,467,200 5,084,000 5,088,000 3,627,200 5,284,000 5,288,000 3,787,200 4,888,000 4,892,000 3,470,400 5,088,000 5,092,000 3,630,400 5,288,000 5,292,000 3,790,400 4,892,000 4,896,000 3,473,600 5,092,000 5,096,000 3,633,600 5,292,000 5,296,000 3,793,600 4,896,000 4,900,000 3,476,800 5,096,000 5,100,000 3,636,800 5,296,000 5,300,000 3,796,800 4,900,000 4,904,000 3,480,000 5,100,000 5,104,000 3,640,000 5,300,000 5,304,000 3,800,000 4,904,000 4,908,000 3,483,200 5,104,000 5,108,000 3,643,200 5,304,000 5,308,000 3,803,200 4,908,000 4,912,000 3,486,400 5,108,000 5,112,000 3,646,400 5,308,000 5,312,000 3,806,400 4,912,000 4,916,000 3,489,600 5,112,000 5,116,000 3,649,600 5,312,000 5,316,000 3,809,600 4,916,000 4,920,000 3,492,800 5,116,000 5,120,000 3,652,800 5,316,000 5,320,000 3,812,800 4,920,000 4,924,000 3,496,000 5,120,000 5,124,000 3,656,000 5,320,000 5,324,000 3,816,000 4,924,000 4,928,000 3,499,200 5,124,000 5,128,000 3,659,200 5,324,000 5,328,000 3,819,200 4,928,000 4,932,000 3,502,400 5,128,000 5,132,000 3,662,400 5,328,000 5,332,000 3,822,400 4,932,000 4,936,000 3,505,600 5,132,000 5,136,000 3,665,600 5,332,000 5,336,000 3,825,600 4,936,000 4,940,000 3,508,800 5,136,000 5,140,000 3,668,800 5,336,000 5,340,000 3,828,800 4,940,000 4,944,000 3,512,000 5,140,000 5,144,000 3,672,000 5,340,000 5,344,000 3,832,000 4,944,000 4,948,000 3,515,200 5,144,000 5,148,000 3,675,200 5,344,000 5,348,000 3,835,200 4,948,000 4,952,000 3,518,400 5,148,000 5,152,000 3,678,400 5,348,000 5,352,000 3,838,400 4,952,000 4,956,000 3,521,600 5,152,000 5,156,000 3,681,600 5,352,000 5,356,000 3,841,600 4,956,000 4,960,000 3,524,800 5,156,000 5,160,000 3,684,800 5,356,000 5,360,000 3,844,800 4,960,000 4,964,000 3,528,000 5,160,000 5,164,000 3,688,000 5,360,000 5,364,000 3,848,000 4,964,000 4,968,000 3,531,200 5,164,000 5,168,000 3,691,200 5,364,000 5,368,000 3,851,200 4,968,000 4,972,000 3,534,400 5,168,000 5,172,000 3,694,400 5,368,000 5,372,000 3,854,400 4,972,000 4,976,000 3,537,600 5,172,000 5,176,000 3,697,600 5,372,000 5,376,000 3,857,600 4,976,000 4,980,000 3,540,800 5,176,000 5,180,000 3,700,800 5,376,000 5,380,000 3,860,800 4,980,000 4,984,000 3,544,000 5,180,000 5,184,000 3,704,000 5,380,000 5,384,000 3,864,000 4,984,000 4,988,000 3,547,200 5,184,000 5,188,000 3,707,200 5,384,000 5,388,000 3,867,200 4,988,000 4,992,000 3,550,400 5,188,000 5,192,000 3,710,400 5,388,000 5,392,000 3,870,400 4,992,000 4,996,000 3,553,600 5,192,000 5,196,000 3,713,600 5,392,000 5,396,000 3,873,600 4,996,000 5,000,000 3,556,800 5,196,000 5,200,000 3,716,800 5,396,000 5,400,000 3,876,800 5,000,000 5,004,000 3,560,000 5,200,000 5,204,000 3,720,000 5,400,000 5,404,000 3,880,000 5,004,000 5,008,000 3,563,200 5,204,000 5,208,000 3,723,200 5,404,000 5,408,000 3,883,200 5,008,000 5,012,000 3,566,400 5,208,000 5,212,000 3,726,400 5,408,000 5,412,000 3,886,400 5,012,000 5,016,000 3,569,600 5,212,000 5,216,000 3,729,600 5,412,000 5,416,000 3,889,600 5,016,000 5,020,000 3,572,800 5,216,000 5,220,000 3,732,800 5,416,000 5,420,000 3,892,800 5,020,000 5,024,000 3,576,000 5,220,000 5,224,000 3,736,000 5,420,000 5,424,000 3,896,000 5,024,000 5,028,000 3,579,200 5,224,000 5,228,000 3,739,200 5,424,000 5,428,000 3,899,200 5,028,000 5,032,000 3,582,400 5,228,000 5,232,000 3,742,400 5,428,000 5,432,000 3,902,400 5,032,000 5,036,000 3,585,600 5,232,000 5,236,000 3,745,600 5,432,000 5,436,000 3,905,600 5,036,000 5,040,000 3,588,800 5,236,000 5,240,000 3,748,800 5,436,000 5,440,000 3,908,800 5,040,000 5,044,000 3,592,000 5,240,000 5,244,000 3,752,000 5,440,000 5,444,000 3,912,000 5,044,000 5,048,000 3,595,200 5,244,000 5,248,000 3,755,200 5,444,000 5,448,000 3,915,200 5,048,000 5,052,000 3,598,400 5,248,000 5,252,000 3,758,400 5,448,000 5,452,000 3,918,400 5,052,000 5,056,000 3,601,600 5,252,000 5,256,000 3,761,600 5,452,000 5,456,000 3,921,600 5,056,000 5,060,000 3,604,800 5,256,000 5,260,000 3,764,800 5,456,000 5,460,000 3,924,800 (七) 給与等の金額 給与所得控除後の給与等の金額 給与等の金額 給与所得控除後の給与等の金額 給与等の金額 給与所得控除後の給与等の金額 以上 未満 以上 未満 以上 未満 円 円 円 円 円 円 円 円 円 5,460,000 5,464,000 3,928,000 5,660,000 5,664,000 4,088,000 5,860,000 5,864,000 4,248,000 5,464,000 5,468,000 3,931,200 5,664,000 5,668,000 4,091,200 5,864,000 5,868,000 4,251,200 5,468,000 5,472,000 3,934,400 5,668,000 5,672,000 4,094,400 5,868,000 5,872,000 4,254,400 5,472,000 5,476,000 3,937,600 5,672,000 5,676,000 4,097,600 5,872,000 5,876,000 4,257,600 5,476,000 5,480,000 3,940,800 5,676,000 5,680,000 4,100,800 5,876,000 5,880,000 4,260,800 5,480,000 5,484,000 3,944,000 5,680,000 5,684,000 4,104,000 5,880,000 5,884,000 4,264,000 5,484,000 5,488,000 3,947,200 5,684,000 5,688,000 4,107,200 5,884,000 5,888,000 4,267,200 5,488,000 5,492,000 3,950,400 5,688,000 5,692,000 4,110,400 5,888,000 5,892,000 4,270,400 5,492,000 5,496,000 3,953,600 5,692,000 5,696,000 4,113,600 5,892,000 5,896,000 4,273,600 5,496,000 5,500,000 3,956,800 5,696,000 5,700,000 4,116,800 5,896,000 5,900,000 4,276,800 5,500,000 5,504,000 3,960,000 5,700,000 5,704,000 4,120,000 5,900,000 5,904,000 4,280,000 5,504,000 5,508,000 3,963,200 5,704,000 5,708,000 4,123,200 5,904,000 5,908,000 4,283,200 5,508,000 5,512,000 3,966,400 5,708,000 5,712,000 4,126,400 5,908,000 5,912,000 4,286,400 5,512,000 5,516,000 3,969,600 5,712,000 5,716,000 4,129,600 5,912,000 5,916,000 4,289,600 5,516,000 5,520,000 3,972,800 5,716,000 5,720,000 4,132,800 5,916,000 5,920,000 4,292,800 5,520,000 5,524,000 3,976,000 5,720,000 5,724,000 4,136,000 5,920,000 5,924,000 4,296,000 5,524,000 5,528,000 3,979,200 5,724,000 5,728,000 4,139,200 5,924,000 5,928,000 4,299,200 5,528,000 5,532,000 3,982,400 5,728,000 5,732,000 4,142,400 5,928,000 5,932,000 4,302,400 5,532,000 5,536,000 3,985,600 5,732,000 5,736,000 4,145,600 5,932,000 5,936,000 4,305,600 5,536,000 5,540,000 3,988,800 5,736,000 5,740,000 4,148,800 5,936,000 5,940,000 4,308,800 5,540,000 5,544,000 3,992,000 5,740,000 5,744,000 4,152,000 5,940,000 5,944,000 4,312,000 5,544,000 5,548,000 3,995,200 5,744,000 5,748,000 4,155,200 5,944,000 5,948,000 4,315,200 5,548,000 5,552,000 3,998,400 5,748,000 5,752,000 4,158,400 5,948,000 5,952,000 4,318,400 5,552,000 5,556,000 4,001,600 5,752,000 5,756,000 4,161,600 5,952,000 5,956,000 4,321,600 5,556,000 5,560,000 4,004,800 5,756,000 5,760,000 4,164,800 5,956,000 5,960,000 4,324,800 5,560,000 5,564,000 4,008,000 5,760,000 5,764,000 4,168,000 5,960,000 5,964,000 4,328,000 5,564,000 5,568,000 4,011,200 5,764,000 5,768,000 4,171,200 5,964,000 5,968,000 4,331,200 5,568,000 5,572,000 4,014,400 5,768,000 5,772,000 4,174,400 5,968,000 5,972,000 4,334,400 5,572,000 5,576,000 4,017,600 5,772,000 5,776,000 4,177,600 5,972,000 5,976,000 4,337,600 5,576,000 5,580,000 4,020,800 5,776,000 5,780,000 4,180,800 5,976,000 5,980,000 4,340,800 5,580,000 5,584,000 4,024,000 5,780,000 5,784,000 4,184,000 5,980,000 5,984,000 4,344,000 5,584,000 5,588,000 4,027,200 5,784,000 5,788,000 4,187,200 5,984,000 5,988,000 4,347,200 5,588,000 5,592,000 4,030,400 5,788,000 5,792,000 4,190,400 5,988,000 5,992,000 4,350,400 5,592,000 5,596,000 4,033,600 5,792,000 5,796,000 4,193,600 5,992,000 5,996,000 4,353,600 5,596,000 5,600,000 4,036,800 5,796,000 5,800,000 4,196,800 5,996,000 6,000,000 4,356,800 5,600,000 5,604,000 4,040,000 5,800,000 5,804,000 4,200,000 6,000,000 6,004,000 4,360,000 5,604,000 5,608,000 4,043,200 5,804,000 5,808,000 4,203,200 6,004,000 6,008,000 4,363,200 5,608,000 5,612,000 4,046,400 5,808,000 5,812,000 4,206,400 6,008,000 6,012,000 4,366,400 5,612,000 5,616,000 4,049,600 5,812,000 5,816,000 4,209,600 6,012,000 6,016,000 4,369,600 5,616,000 5,620,000 4,052,800 5,816,000 5,820,000 4,212,800 6,016,000 6,020,000 4,372,800 5,620,000 5,624,000 4,056,000 5,820,000 5,824,000 4,216,000 6,020,000 6,024,000 4,376,000 5,624,000 5,628,000 4,059,200 5,824,000 5,828,000 4,219,200 6,024,000 6,028,000 4,379,200 5,628,000 5,632,000 4,062,400 5,828,000 5,832,000 4,222,400 6,028,000 6,032,000 4,382,400 5,632,000 5,636,000 4,065,600 5,832,000 5,836,000 4,225,600 6,032,000 6,036,000 4,385,600 5,636,000 5,640,000 4,068,800 5,836,000 5,840,000 4,228,800 6,036,000 6,040,000 4,388,800 5,640,000 5,644,000 4,072,000 5,840,000 5,844,000 4,232,000 6,040,000 6,044,000 4,392,000 5,644,000 5,648,000 4,075,200 5,844,000 5,848,000 4,235,200 6,044,000 6,048,000 4,395,200 5,648,000 5,652,000 4,078,400 5,848,000 5,852,000 4,238,400 6,048,000 6,052,000 4,398,400 5,652,000 5,656,000 4,081,600 5,852,000 5,856,000 4,241,600 6,052,000 6,056,000 4,401,600 5,656,000 5,660,000 4,084,800 5,856,000 5,860,000 4,244,800 6,056,000 6,060,000 4,404,800 (八) 給与等の金額 給与所得控除後の給与等の金額 給与等の金額 給与所得控除後の給与等の金額 給与等の金額 給与所得控除後の給与等の金額 以上 未満 以上 未満 以上 未満 円 円 円 円 円 円 円 円 円 6,060,000 6,064,000 4,408,000 6,260,000 6,264,000 4,568,000 6,460,000 6,464,000 4,728,000 6,064,000 6,068,000 4,411,200 6,264,000 6,268,000 4,571,200 6,464,000 6,468,000 4,731,200 6,068,000 6,072,000 4,414,400 6,268,000 6,272,000 4,574,400 6,468,000 6,472,000 4,734,400 6,072,000 6,076,000 4,417,600 6,272,000 6,276,000 4,577,600 6,472,000 6,476,000 4,737,600 6,076,000 6,080,000 4,420,800 6,276,000 6,280,000 4,580,800 6,476,000 6,480,000 4,740,800 6,080,000 6,084,000 4,424,000 6,280,000 6,284,000 4,584,000 6,480,000 6,484,000 4,744,000 6,084,000 6,088,000 4,427,200 6,284,000 6,288,000 4,587,200 6,484,000 6,488,000 4,747,200 6,088,000 6,092,000 4,430,400 6,288,000 6,292,000 4,590,400 6,488,000 6,492,000 4,750,400 6,092,000 6,096,000 4,433,600 6,292,000 6,296,000 4,593,600 6,492,000 6,496,000 4,753,600 6,096,000 6,100,000 4,436,800 6,296,000 6,300,000 4,596,800 6,496,000 6,500,000 4,756,800 6,100,000 6,104,000 4,440,000 6,300,000 6,304,000 4,600,000 6,500,000 6,504,000 4,760,000 6,104,000 6,108,000 4,443,200 6,304,000 6,308,000 4,603,200 6,504,000 6,508,000 4,763,200 6,108,000 6,112,000 4,446,400 6,308,000 6,312,000 4,606,400 6,508,000 6,512,000 4,766,400 6,112,000 6,116,000 4,449,600 6,312,000 6,316,000 4,609,600 6,512,000 6,516,000 4,769,600 6,116,000 6,120,000 4,452,800 6,316,000 6,320,000 4,612,800 6,516,000 6,520,000 4,772,800 6,120,000 6,124,000 4,456,000 6,320,000 6,324,000 4,616,000 6,520,000 6,524,000 4,776,000 6,124,000 6,128,000 4,459,200 6,324,000 6,328,000 4,619,200 6,524,000 6,528,000 4,779,200 6,128,000 6,132,000 4,462,400 6,328,000 6,332,000 4,622,400 6,528,000 6,532,000 4,782,400 6,132,000 6,136,000 4,465,600 6,332,000 6,336,000 4,625,600 6,532,000 6,536,000 4,785,600 6,136,000 6,140,000 4,468,800 6,336,000 6,340,000 4,628,800 6,536,000 6,540,000 4,788,800 6,140,000 6,144,000 4,472,000 6,340,000 6,344,000 4,632,000 6,540,000 6,544,000 4,792,000 6,144,000 6,148,000 4,475,200 6,344,000 6,348,000 4,635,200 6,544,000 6,548,000 4,795,200 6,148,000 6,152,000 4,478,400 6,348,000 6,352,000 4,638,400 6,548,000 6,552,000 4,798,400 6,152,000 6,156,000 4,481,600 6,352,000 6,356,000 4,641,600 6,552,000 6,556,000 4,801,600 6,156,000 6,160,000 4,484,800 6,356,000 6,360,000 4,644,800 6,556,000 6,560,000 4,804,800 6,160,000 6,164,000 4,488,000 6,360,000 6,364,000 4,648,000 6,560,000 6,564,000 4,808,000 6,164,000 6,168,000 4,491,200 6,364,000 6,368,000 4,651,200 6,564,000 6,568,000 4,811,200 6,168,000 6,172,000 4,494,400 6,368,000 6,372,000 4,654,400 6,568,000 6,572,000 4,814,400 6,172,000 6,176,000 4,497,600 6,372,000 6,376,000 4,657,600 6,572,000 6,576,000 4,817,600 6,176,000 6,180,000 4,500,800 6,376,000 6,380,000 4,660,800 6,576,000 6,580,000 4,820,800 6,180,000 6,184,000 4,504,000 6,380,000 6,384,000 4,664,000 6,580,000 6,584,000 4,824,000 6,184,000 6,188,000 4,507,200 6,384,000 6,388,000 4,667,200 6,584,000 6,588,000 4,827,200 6,188,000 6,192,000 4,510,400 6,388,000 6,392,000 4,670,400 6,588,000 6,592,000 4,830,400 6,192,000 6,196,000 4,513,600 6,392,000 6,396,000 4,673,600 6,592,000 6,596,000 4,833,600 6,196,000 6,200,000 4,516,800 6,396,000 6,400,000 4,676,800 6,596,000 6,600,000 4,836,800 6,200,000 6,204,000 4,520,000 6,400,000 6,404,000 4,680,000 6,600,000 8,500,000 給与等の金額に90%を乗じて算出した金額から1,100,000円を控除した金額 6,204,000 6,208,000 4,523,200 6,404,000 6,408,000 4,683,200 6,208,000 6,212,000 4,526,400 6,408,000 6,412,000 4,686,400 6,212,000 6,216,000 4,529,600 6,412,000 6,416,000 4,689,600 6,216,000 6,220,000 4,532,800 6,416,000 6,420,000 4,692,800 6,220,000 6,224,000 4,536,000 6,420,000 6,424,000 4,696,000 8,500,000 20,000,000 給与等の金額から1,950,000円を控除した金額 6,224,000 6,228,000 4,539,200 6,424,000 6,428,000 4,699,200 6,228,000 6,232,000 4,542,400 6,428,000 6,432,000 4,702,400 6,232,000 6,236,000 4,545,600 6,432,000 6,436,000 4,705,600 6,236,000 6,240,000 4,548,800 6,436,000 6,440,000 4,708,800 6,240,000 6,244,000 4,552,000 6,440,000 6,444,000 4,712,000 20,000,000円 18,050,000円 6,244,000 6,248,000 4,555,200 6,444,000 6,448,000 4,715,200 6,248,000 6,252,000 4,558,400 6,448,000 6,452,000 4,718,400 6,252,000 6,256,000 4,561,600 6,452,000 6,456,000 4,721,600 6,256,000 6,260,000 4,564,800 6,456,000 6,460,000 4,724,800 (備考) 給与所得控除後の給与等の金額を求めるには、その年中の給与等の金額に応じ、「給与等の金額」欄の該当する行を求めるものとし、その行の「給与所得控除後の給与等の金額」欄に記載されている金額が、その給与等の金額についての給与所得控除後の給与等の金額である。この場合において、給与等の金額が6,600,000円以上の居住者の給与所得控除後の給与等の金額に1円未満の端数があるときは、これを切り捨てた額をもつてその求める給与所得控除後の給与等の金額とする。

  2. Not yet in force Act No. 12 of 2026 Reworded

    (i)

    Amount of salary or other wageAmount of salary or other wage after the salary income deductionAmount of salary or other wageAmount of salary or other wage after the salary income deductionAmount of salary or other wageAmount of salary or other wage after the salary income deduction
    At leastLess thanAt leastLess thanAt leastLess than
    yenyenyenyenyenyenyenyenyen
    Less than 651,000 yenLess than 691,000 yen02,060,0002,184,0002,064,0002,188,0001,362,0001,448,8002,260,0002,384,0002,264,0002,388,0001,502,0001,588,800
    2,064,0002,188,0002,068,0002,192,0001,364,8001,451,6002,264,0002,388,0002,268,0002,392,0001,504,8001,591,600
    2,068,0002,192,0002,072,0002,196,0001,367,6001,454,4002,268,0002,392,0002,272,0002,396,0001,507,6001,594,400
    2,072,0002,196,0002,076,0002,200,0001,370,4001,457,2002,272,0002,396,0002,276,0002,400,0001,510,4001,597,200
    2,076,0002,200,0002,080,0002,204,0001,373,2001,460,0002,276,0002,400,0002,280,0002,404,0001,513,2001,600,000
    651,000691,0001,900,0002,026,000The amount of salary or other wage less 650,000690,000 yen2,080,0002,204,0002,084,0002,208,0001,376,0001,462,8002,280,0002,404,0002,284,0002,408,0001,516,0001,602,800
    2,084,0002,208,0002,088,0002,212,0001,378,8001,465,6002,284,0002,408,0002,288,0002,412,0001,518,8001,605,600
    2,088,0002,212,0002,092,0002,216,0001,381,6001,468,4002,288,0002,412,0002,292,0002,416,0001,521,6001,608,400
    2,092,0002,216,0002,096,0002,220,0001,384,4001,471,2002,292,0002,416,0002,296,0002,420,0001,524,4001,611,200
    2,096,0002,220,0002,100,0002,224,0001,387,2001,474,0002,296,0002,420,0002,300,0002,424,0001,527,2001,614,000
    1,900,0001,904,0001,250,0002,100,0002,104,0001,390,0002,300,0002,304,0001,530,000
    1,904,0001,908,0001,252,8002,104,0002,108,0001,392,8002,304,0002,308,0001,532,800
    1,908,0001,912,0001,255,6002,108,0002,112,0001,395,6002,308,0002,312,0001,535,600
    1,912,0001,916,0001,258,4002,112,0002,116,0001,398,4002,312,0002,316,0001,538,400
    1,916,0001,920,0001,261,2002,116,0002,120,0001,401,2002,316,0002,320,0001,541,200
    1,920,0001,924,0001,264,0002,120,0002,124,0001,404,0002,320,0002,324,0001,544,000
    1,924,0001,928,0001,266,8002,124,0002,128,0001,406,8002,324,0002,328,0001,546,800
    1,928,0001,932,0001,269,6002,128,0002,132,0001,409,6002,328,0002,332,0001,549,600
    1,932,0001,936,0001,272,4002,132,0002,136,0001,412,4002,332,0002,336,0001,552,400
    1,936,0001,940,0001,275,2002,136,0002,140,0001,415,2002,336,0002,340,0001,555,200
    1,940,0001,944,0001,278,0002,140,0002,144,0001,418,0002,340,0002,344,0001,558,000
    1,944,0001,948,0001,280,8002,144,0002,148,0001,420,8002,344,0002,348,0001,560,800
    1,948,0001,952,0001,283,6002,148,0002,152,0001,423,6002,348,0002,352,0001,563,600
    1,952,0001,956,0001,286,4002,152,0002,156,0001,426,4002,352,0002,356,0001,566,400
    1,956,0001,960,0001,289,2002,156,0002,160,0001,429,2002,356,0002,360,0001,569,200
    1,960,0001,964,0001,292,0002,160,0002,164,0001,432,0002,360,0002,364,0001,572,000
    1,964,0001,968,0001,294,8002,164,0002,168,0001,434,8002,364,0002,368,0001,574,800
    1,968,0001,972,0001,297,6002,168,0002,172,0001,437,6002,368,0002,372,0001,577,600
    1,972,0001,976,0001,300,4002,172,0002,176,0001,440,4002,372,0002,376,0001,580,400
    1,976,0001,980,0001,303,2002,176,0002,180,0001,443,2002,376,0002,380,0001,583,200
    1,980,0001,984,0001,306,0002,180,0002,184,0001,446,0002,380,0002,384,0001,586,000
    1,984,0001,988,0001,308,8002,184,0002,188,0001,448,8002,384,0002,388,0001,588,800
    1,988,0001,992,0001,311,6002,188,0002,192,0001,451,6002,388,0002,392,0001,591,600
    1,992,0001,996,0001,314,4002,192,0002,196,0001,454,4002,392,0002,396,0001,594,400
    1,996,0002,000,0001,317,2002,196,0002,200,0001,457,2002,396,0002,400,0001,597,200
    2,000,0002,004,0001,320,0002,200,0002,204,0001,460,0002,400,0002,404,0001,600,000
    2,004,0002,008,0001,322,8002,204,0002,208,0001,462,8002,404,0002,408,0001,602,800
    2,008,0002,012,0001,325,6002,208,0002,212,0001,465,6002,408,0002,412,0001,605,600
    2,012,0002,016,0001,328,4002,212,0002,216,0001,468,4002,412,0002,416,0001,608,400
    2,016,0002,020,0001,331,2002,216,0002,220,0001,471,2002,416,0002,420,0001,611,200
    2,020,0002,024,0001,334,0002,220,0002,224,0001,474,0002,420,0002,424,0001,614,000
    2,024,0002,026,0002,028,0001,336,8001,336,0002,224,0002,228,0001,476,8002,424,0002,428,0001,616,800
    2,028,0002,032,0001,339,6001,338,0002,228,0002,232,0001,479,6002,428,0002,432,0001,619,600
    2,032,0002,036,0001,342,4001,342,0002,232,0002,236,0001,482,4002,432,0002,436,0001,622,400
    2,036,0002,040,0001,345,2002,236,0002,240,0001,485,2002,436,0002,440,0001,625,200
    2,040,0002,044,0001,348,0002,240,0002,244,0001,488,0002,440,0002,444,0001,628,000
    2,044,0002,048,0001,350,8002,244,0002,248,0001,490,8002,444,0002,448,0001,630,800
    2,048,0002,052,0001,353,6002,248,0002,252,0001,493,6002,448,0002,452,0001,633,600
    2,052,0002,056,0001,356,4002,252,0002,256,0001,496,4002,452,0002,456,0001,636,400
    2,056,0002,060,0001,359,2002,256,0002,260,0001,499,2002,456,0002,460,0001,639,200
    2,060,0002,064,0001,362,0002,260,0002,264,0001,502,0002,460,0002,464,0001,642,000
    2,064,0002,068,0001,364,8002,264,0002,268,0001,504,8002,464,0002,468,0001,644,800
    2,068,0002,072,0001,367,6002,268,0002,272,0001,507,6002,468,0002,472,0001,647,600
    2,072,0002,076,0001,370,4002,272,0002,276,0001,510,4002,472,0002,476,0001,650,400
    2,076,0002,080,0001,373,2002,276,0002,280,0001,513,2002,476,0002,480,0001,653,200
    2,080,0002,084,0001,376,0002,280,0002,284,0001,516,0002,480,0002,484,0001,656,000
    2,084,0002,088,0001,378,8002,284,0002,288,0001,518,8002,484,0002,488,0001,658,800
    2,088,0002,092,0001,381,6002,288,0002,292,0001,521,6002,488,0002,492,0001,661,600
    2,092,0002,096,0001,384,4002,292,0002,296,0001,524,4002,492,0002,496,0001,664,400
    2,096,0002,100,0001,387,2002,296,0002,300,0001,527,2002,496,0002,500,0001,667,200
    2,100,0002,104,0001,390,0002,300,0002,304,0001,530,0002,500,0002,504,0001,670,000
    2,104,0002,108,0001,392,8002,304,0002,308,0001,532,8002,504,0002,508,0001,672,800
    2,108,0002,112,0001,395,6002,308,0002,312,0001,535,6002,508,0002,512,0001,675,600
    2,112,0002,116,0001,398,4002,312,0002,316,0001,538,4002,512,0002,516,0001,678,400
    2,116,0002,120,0001,401,2002,316,0002,320,0001,541,2002,516,0002,520,0001,681,200
    2,120,0002,124,0001,404,0002,320,0002,324,0001,544,0002,520,0002,524,0001,684,000
    2,124,0002,128,0001,406,8002,324,0002,328,0001,546,8002,524,0002,528,0001,686,800
    2,128,0002,132,0001,409,6002,328,0002,332,0001,549,6002,528,0002,532,0001,689,600
    2,132,0002,136,0001,412,4002,332,0002,336,0001,552,4002,532,0002,536,0001,692,400
    2,136,0002,140,0001,415,2002,336,0002,340,0001,555,2002,536,0002,540,0001,695,200
    2,140,0002,144,0001,418,0002,340,0002,344,0001,558,0002,540,0002,544,0001,698,000
    2,144,0002,148,0001,420,8002,344,0002,348,0001,560,8002,544,0002,548,0001,700,800
    2,148,0002,152,0001,423,6002,348,0002,352,0001,563,6002,548,0002,552,0001,703,600
    2,152,0002,156,0001,426,4002,352,0002,356,0001,566,4002,552,0002,556,0001,706,400
    2,156,0002,160,0001,429,2002,356,0002,360,0001,569,2002,556,0002,560,0001,709,200
    2,160,0002,164,0001,432,0002,360,0002,364,0001,572,0002,560,0002,564,0001,712,000
    2,164,0002,168,0001,434,8002,364,0002,368,0001,574,8002,564,0002,568,0001,714,800
    2,168,0002,172,0001,437,6002,368,0002,372,0001,577,6002,568,0002,572,0001,717,600
    2,172,0002,176,0001,440,4002,372,0002,376,0001,580,4002,572,0002,576,0001,720,400
    2,176,0002,180,0001,443,2002,376,0002,380,0001,583,2002,576,0002,580,0001,723,200
    2,180,0002,184,0001,446,0002,380,0002,384,0001,586,0002,580,0002,584,0001,726,000

    (ii)

    Amount of salary or other wageAmount of salary or other wage after the salary income deductionAmount of salary or other wageAmount of salary or other wage after the salary income deductionAmount of salary or other wageAmount of salary or other wage after the salary income deduction
    At leastLess thanAt leastLess thanAt leastLess than
    yenyenyenyenyenyenyenyenyen
    2,460,0002,464,0001,642,0002,660,0002,664,0001,782,0002,860,0002,864,0001,922,000
    2,464,0002,468,0001,644,8002,664,0002,668,0001,784,8002,864,0002,868,0001,924,800
    2,468,0002,472,0001,647,6002,668,0002,672,0001,787,6002,868,0002,872,0001,927,600
    2,472,0002,476,0001,650,4002,672,0002,676,0001,790,4002,872,0002,876,0001,930,400
    2,476,0002,480,0001,653,2002,676,0002,680,0001,793,2002,876,0002,880,0001,933,200
    2,480,0002,484,0001,656,0002,680,0002,684,0001,796,0002,880,0002,884,0001,936,000
    2,484,0002,488,0001,658,8002,684,0002,688,0001,798,8002,884,0002,888,0001,938,800
    2,488,0002,492,0001,661,6002,688,0002,692,0001,801,6002,888,0002,892,0001,941,600
    2,492,0002,496,0001,664,4002,692,0002,696,0001,804,4002,892,0002,896,0001,944,400
    2,496,0002,500,0001,667,2002,696,0002,700,0001,807,2002,896,0002,900,0001,947,200
    2,500,0002,504,0001,670,0002,700,0002,704,0001,810,0002,900,0002,904,0001,950,000
    2,504,0002,508,0001,672,8002,704,0002,708,0001,812,8002,904,0002,908,0001,952,800
    2,508,0002,512,0001,675,6002,708,0002,712,0001,815,6002,908,0002,912,0001,955,600
    2,512,0002,516,0001,678,4002,712,0002,716,0001,818,4002,912,0002,916,0001,958,400
    2,516,0002,520,0001,681,2002,716,0002,720,0001,821,2002,916,0002,920,0001,961,200
    2,520,0002,524,0001,684,0002,720,0002,724,0001,824,0002,920,0002,924,0001,964,000
    2,524,0002,528,0001,686,8002,724,0002,728,0001,826,8002,924,0002,928,0001,966,800
    2,528,0002,532,0001,689,6002,728,0002,732,0001,829,6002,928,0002,932,0001,969,600
    2,532,0002,536,0001,692,4002,732,0002,736,0001,832,4002,932,0002,936,0001,972,400
    2,536,0002,540,0001,695,2002,736,0002,740,0001,835,2002,936,0002,940,0001,975,200
    2,540,0002,544,0001,698,0002,740,0002,744,0001,838,0002,940,0002,944,0001,978,000
    2,544,0002,548,0001,700,8002,744,0002,748,0001,840,8002,944,0002,948,0001,980,800
    2,548,0002,552,0001,703,6002,748,0002,752,0001,843,6002,948,0002,952,0001,983,600
    2,552,0002,556,0001,706,4002,752,0002,756,0001,846,4002,952,0002,956,0001,986,400
    2,556,0002,560,0001,709,2002,756,0002,760,0001,849,2002,956,0002,960,0001,989,200
    2,560,0002,564,0001,712,0002,760,0002,764,0001,852,0002,960,0002,964,0001,992,000
    2,564,0002,568,0001,714,8002,764,0002,768,0001,854,8002,964,0002,968,0001,994,800
    2,568,0002,572,0001,717,6002,768,0002,772,0001,857,6002,968,0002,972,0001,997,600
    2,572,0002,576,0001,720,4002,772,0002,776,0001,860,4002,972,0002,976,0002,000,400
    2,576,0002,580,0001,723,2002,776,0002,780,0001,863,2002,976,0002,980,0002,003,200
    2,580,0002,584,0001,726,0002,780,0002,784,0001,866,0002,980,0002,984,0002,006,000
    2,584,0002,588,0001,728,8002,784,0002,788,0001,868,8002,984,0002,988,0002,008,800
    2,588,0002,592,0001,731,6002,788,0002,792,0001,871,6002,988,0002,992,0002,011,600
    2,592,0002,596,0001,734,4002,792,0002,796,0001,874,4002,992,0002,996,0002,014,400
    2,596,0002,600,0001,737,2002,796,0002,800,0001,877,2002,996,0003,000,0002,017,200
    2,600,0002,604,0001,740,0002,800,0002,804,0001,880,0003,000,0003,004,0002,020,000
    2,604,0002,608,0001,742,8002,804,0002,808,0001,882,8003,004,0003,008,0002,022,800
    2,608,0002,612,0001,745,6002,808,0002,812,0001,885,6003,008,0003,012,0002,025,600
    2,612,0002,616,0001,748,4002,812,0002,816,0001,888,4003,012,0003,016,0002,028,400
    2,616,0002,620,0001,751,2002,816,0002,820,0001,891,2003,016,0003,020,0002,031,200
    2,620,0002,624,0001,754,0002,820,0002,824,0001,894,0003,020,0003,024,0002,034,000
    2,624,0002,628,0001,756,8002,824,0002,828,0001,896,8003,024,0003,028,0002,036,800
    2,628,0002,632,0001,759,6002,828,0002,832,0001,899,6003,028,0003,032,0002,039,600
    2,632,0002,636,0001,762,4002,832,0002,836,0001,902,4003,032,0003,036,0002,042,400
    2,636,0002,640,0001,765,2002,836,0002,840,0001,905,2003,036,0003,040,0002,045,200
    2,640,0002,644,0001,768,0002,840,0002,844,0001,908,0003,040,0003,044,0002,048,000
    2,644,0002,648,0001,770,8002,844,0002,848,0001,910,8003,044,0003,048,0002,050,800
    2,648,0002,652,0001,773,6002,848,0002,852,0001,913,6003,048,0003,052,0002,053,600
    2,652,0002,656,0001,776,4002,852,0002,856,0001,916,4003,052,0003,056,0002,056,400
    2,656,0002,660,0001,779,2002,856,0002,860,0001,919,2003,056,0003,060,0002,059,200
    2,660,0002,664,0001,782,0002,860,0002,864,0001,922,0003,060,0003,064,0002,062,000
    2,664,0002,668,0001,784,8002,864,0002,868,0001,924,8003,064,0003,068,0002,064,800
    2,668,0002,672,0001,787,6002,868,0002,872,0001,927,6003,068,0003,072,0002,067,600
    2,672,0002,676,0001,790,4002,872,0002,876,0001,930,4003,072,0003,076,0002,070,400
    2,676,0002,680,0001,793,2002,876,0002,880,0001,933,2003,076,0003,080,0002,073,200
    2,680,0002,684,0001,796,0002,880,0002,884,0001,936,0003,080,0003,084,0002,076,000
    2,684,0002,688,0001,798,8002,884,0002,888,0001,938,8003,084,0003,088,0002,078,800
    2,688,0002,692,0001,801,6002,888,0002,892,0001,941,6003,088,0003,092,0002,081,600
    2,692,0002,696,0001,804,4002,892,0002,896,0001,944,4003,092,0003,096,0002,084,400
    2,696,0002,700,0001,807,2002,896,0002,900,0001,947,2003,096,0003,100,0002,087,200
    2,700,0002,704,0001,810,0002,900,0002,904,0001,950,0003,100,0003,104,0002,090,000
    2,704,0002,708,0001,812,8002,904,0002,908,0001,952,8003,104,0003,108,0002,092,800
    2,708,0002,712,0001,815,6002,908,0002,912,0001,955,6003,108,0003,112,0002,095,600
    2,712,0002,716,0001,818,4002,912,0002,916,0001,958,4003,112,0003,116,0002,098,400
    2,716,0002,720,0001,821,2002,916,0002,920,0001,961,2003,116,0003,120,0002,101,200
    2,720,0002,724,0001,824,0002,920,0002,924,0001,964,0003,120,0003,124,0002,104,000
    2,724,0002,728,0001,826,8002,924,0002,928,0001,966,8003,124,0003,128,0002,106,800
    2,728,0002,732,0001,829,6002,928,0002,932,0001,969,6003,128,0003,132,0002,109,600
    2,732,0002,736,0001,832,4002,932,0002,936,0001,972,4003,132,0003,136,0002,112,400
    2,736,0002,740,0001,835,2002,936,0002,940,0001,975,2003,136,0003,140,0002,115,200
    2,740,0002,744,0001,838,0002,940,0002,944,0001,978,0003,140,0003,144,0002,118,000
    2,744,0002,748,0001,840,8002,944,0002,948,0001,980,8003,144,0003,148,0002,120,800
    2,748,0002,752,0001,843,6002,948,0002,952,0001,983,6003,148,0003,152,0002,123,600
    2,752,0002,756,0001,846,4002,952,0002,956,0001,986,4003,152,0003,156,0002,126,400
    2,756,0002,760,0001,849,2002,956,0002,960,0001,989,2003,156,0003,160,0002,129,200
    2,760,0002,764,0001,852,0002,960,0002,964,0001,992,0003,160,0003,164,0002,132,000
    2,764,0002,768,0001,854,8002,964,0002,968,0001,994,8003,164,0003,168,0002,134,800
    2,768,0002,772,0001,857,6002,968,0002,972,0001,997,6003,168,0003,172,0002,137,600
    2,772,0002,776,0001,860,4002,972,0002,976,0002,000,4003,172,0003,176,0002,140,400
    2,776,0002,780,0001,863,2002,976,0002,980,0002,003,2003,176,0003,180,0002,143,200
    2,780,0002,784,0001,866,0002,980,0002,984,0002,006,0003,180,0003,184,0002,146,000

    (iii)

    Amount of salary or other wageAmount of salary or other wage after the salary income deductionAmount of salary or other wageAmount of salary or other wage after the salary income deductionAmount of salary or other wageAmount of salary or other wage after the salary income deduction
    At leastLess thanAt leastLess thanAt leastLess than
    yenyenyenyenyenyenyenyenyen
    3,060,0003,064,0002,062,0003,260,0003,264,0002,202,0003,460,0003,464,0002,342,000
    3,064,0003,068,0002,064,8003,264,0003,268,0002,204,8003,464,0003,468,0002,344,800
    3,068,0003,072,0002,067,6003,268,0003,272,0002,207,6003,468,0003,472,0002,347,600
    3,072,0003,076,0002,070,4003,272,0003,276,0002,210,4003,472,0003,476,0002,350,400
    3,076,0003,080,0002,073,2003,276,0003,280,0002,213,2003,476,0003,480,0002,353,200
    3,080,0003,084,0002,076,0003,280,0003,284,0002,216,0003,480,0003,484,0002,356,000
    3,084,0003,088,0002,078,8003,284,0003,288,0002,218,8003,484,0003,488,0002,358,800
    3,088,0003,092,0002,081,6003,288,0003,292,0002,221,6003,488,0003,492,0002,361,600
    3,092,0003,096,0002,084,4003,292,0003,296,0002,224,4003,492,0003,496,0002,364,400
    3,096,0003,100,0002,087,2003,296,0003,300,0002,227,2003,496,0003,500,0002,367,200
    3,100,0003,104,0002,090,0003,300,0003,304,0002,230,0003,500,0003,504,0002,370,000
    3,104,0003,108,0002,092,8003,304,0003,308,0002,232,8003,504,0003,508,0002,372,800
    3,108,0003,112,0002,095,6003,308,0003,312,0002,235,6003,508,0003,512,0002,375,600
    3,112,0003,116,0002,098,4003,312,0003,316,0002,238,4003,512,0003,516,0002,378,400
    3,116,0003,120,0002,101,2003,316,0003,320,0002,241,2003,516,0003,520,0002,381,200
    3,120,0003,124,0002,104,0003,320,0003,324,0002,244,0003,520,0003,524,0002,384,000
    3,124,0003,128,0002,106,8003,324,0003,328,0002,246,8003,524,0003,528,0002,386,800
    3,128,0003,132,0002,109,6003,328,0003,332,0002,249,6003,528,0003,532,0002,389,600
    3,132,0003,136,0002,112,4003,332,0003,336,0002,252,4003,532,0003,536,0002,392,400
    3,136,0003,140,0002,115,2003,336,0003,340,0002,255,2003,536,0003,540,0002,395,200
    3,140,0003,144,0002,118,0003,340,0003,344,0002,258,0003,540,0003,544,0002,398,000
    3,144,0003,148,0002,120,8003,344,0003,348,0002,260,8003,544,0003,548,0002,400,800
    3,148,0003,152,0002,123,6003,348,0003,352,0002,263,6003,548,0003,552,0002,403,600
    3,152,0003,156,0002,126,4003,352,0003,356,0002,266,4003,552,0003,556,0002,406,400
    3,156,0003,160,0002,129,2003,356,0003,360,0002,269,2003,556,0003,560,0002,409,200
    3,160,0003,164,0002,132,0003,360,0003,364,0002,272,0003,560,0003,564,0002,412,000
    3,164,0003,168,0002,134,8003,364,0003,368,0002,274,8003,564,0003,568,0002,414,800
    3,168,0003,172,0002,137,6003,368,0003,372,0002,277,6003,568,0003,572,0002,417,600
    3,172,0003,176,0002,140,4003,372,0003,376,0002,280,4003,572,0003,576,0002,420,400
    3,176,0003,180,0002,143,2003,376,0003,380,0002,283,2003,576,0003,580,0002,423,200
    3,180,0003,184,0002,146,0003,380,0003,384,0002,286,0003,580,0003,584,0002,426,000
    3,184,0003,188,0002,148,8003,384,0003,388,0002,288,8003,584,0003,588,0002,428,800
    3,188,0003,192,0002,151,6003,388,0003,392,0002,291,6003,588,0003,592,0002,431,600
    3,192,0003,196,0002,154,4003,392,0003,396,0002,294,4003,592,0003,596,0002,434,400
    3,196,0003,200,0002,157,2003,396,0003,400,0002,297,2003,596,0003,600,0002,437,200
    3,200,0003,204,0002,160,0003,400,0003,404,0002,300,0003,600,0003,604,0002,440,000
    3,204,0003,208,0002,162,8003,404,0003,408,0002,302,8003,604,0003,608,0002,443,200
    3,208,0003,212,0002,165,6003,408,0003,412,0002,305,6003,608,0003,612,0002,446,400
    3,212,0003,216,0002,168,4003,412,0003,416,0002,308,4003,612,0003,616,0002,449,600
    3,216,0003,220,0002,171,2003,416,0003,420,0002,311,2003,616,0003,620,0002,452,800
    3,220,0003,224,0002,174,0003,420,0003,424,0002,314,0003,620,0003,624,0002,456,000
    3,224,0003,228,0002,176,8003,424,0003,428,0002,316,8003,624,0003,628,0002,459,200
    3,228,0003,232,0002,179,6003,428,0003,432,0002,319,6003,628,0003,632,0002,462,400
    3,232,0003,236,0002,182,4003,432,0003,436,0002,322,4003,632,0003,636,0002,465,600
    3,236,0003,240,0002,185,2003,436,0003,440,0002,325,2003,636,0003,640,0002,468,800
    3,240,0003,244,0002,188,0003,440,0003,444,0002,328,0003,640,0003,644,0002,472,000
    3,244,0003,248,0002,190,8003,444,0003,448,0002,330,8003,644,0003,648,0002,475,200
    3,248,0003,252,0002,193,6003,448,0003,452,0002,333,6003,648,0003,652,0002,478,400
    3,252,0003,256,0002,196,4003,452,0003,456,0002,336,4003,652,0003,656,0002,481,600
    3,256,0003,260,0002,199,2003,456,0003,460,0002,339,2003,656,0003,660,0002,484,800
    3,260,0003,264,0002,202,0003,460,0003,464,0002,342,0003,660,0003,664,0002,488,000
    3,264,0003,268,0002,204,8003,464,0003,468,0002,344,8003,664,0003,668,0002,491,200
    3,268,0003,272,0002,207,6003,468,0003,472,0002,347,6003,668,0003,672,0002,494,400
    3,272,0003,276,0002,210,4003,472,0003,476,0002,350,4003,672,0003,676,0002,497,600
    3,276,0003,280,0002,213,2003,476,0003,480,0002,353,2003,676,0003,680,0002,500,800
    3,280,0003,284,0002,216,0003,480,0003,484,0002,356,0003,680,0003,684,0002,504,000
    3,284,0003,288,0002,218,8003,484,0003,488,0002,358,8003,684,0003,688,0002,507,200
    3,288,0003,292,0002,221,6003,488,0003,492,0002,361,6003,688,0003,692,0002,510,400
    3,292,0003,296,0002,224,4003,492,0003,496,0002,364,4003,692,0003,696,0002,513,600
    3,296,0003,300,0002,227,2003,496,0003,500,0002,367,2003,696,0003,700,0002,516,800
    3,300,0003,304,0002,230,0003,500,0003,504,0002,370,0003,700,0003,704,0002,520,000
    3,304,0003,308,0002,232,8003,504,0003,508,0002,372,8003,704,0003,708,0002,523,200
    3,308,0003,312,0002,235,6003,508,0003,512,0002,375,6003,708,0003,712,0002,526,400
    3,312,0003,316,0002,238,4003,512,0003,516,0002,378,4003,712,0003,716,0002,529,600
    3,316,0003,320,0002,241,2003,516,0003,520,0002,381,2003,716,0003,720,0002,532,800
    3,320,0003,324,0002,244,0003,520,0003,524,0002,384,0003,720,0003,724,0002,536,000
    3,324,0003,328,0002,246,8003,524,0003,528,0002,386,8003,724,0003,728,0002,539,200
    3,328,0003,332,0002,249,6003,528,0003,532,0002,389,6003,728,0003,732,0002,542,400
    3,332,0003,336,0002,252,4003,532,0003,536,0002,392,4003,732,0003,736,0002,545,600
    3,336,0003,340,0002,255,2003,536,0003,540,0002,395,2003,736,0003,740,0002,548,800
    3,340,0003,344,0002,258,0003,540,0003,544,0002,398,0003,740,0003,744,0002,552,000
    3,344,0003,348,0002,260,8003,544,0003,548,0002,400,8003,744,0003,748,0002,555,200
    3,348,0003,352,0002,263,6003,548,0003,552,0002,403,6003,748,0003,752,0002,558,400
    3,352,0003,356,0002,266,4003,552,0003,556,0002,406,4003,752,0003,756,0002,561,600
    3,356,0003,360,0002,269,2003,556,0003,560,0002,409,2003,756,0003,760,0002,564,800
    3,360,0003,364,0002,272,0003,560,0003,564,0002,412,0003,760,0003,764,0002,568,000
    3,364,0003,368,0002,274,8003,564,0003,568,0002,414,8003,764,0003,768,0002,571,200
    3,368,0003,372,0002,277,6003,568,0003,572,0002,417,6003,768,0003,772,0002,574,400
    3,372,0003,376,0002,280,4003,572,0003,576,0002,420,4003,772,0003,776,0002,577,600
    3,376,0003,380,0002,283,2003,576,0003,580,0002,423,2003,776,0003,780,0002,580,800
    3,380,0003,384,0002,286,0003,580,0003,584,0002,426,0003,780,0003,784,0002,584,000

    (iv)

    Amount of salary or other wageAmount of salary or other wage after the salary income deductionAmount of salary or other wageAmount of salary or other wage after the salary income deductionAmount of salary or other wageAmount of salary or other wage after the salary income deduction
    At leastLess thanAt leastLess thanAt leastLess than
    yenyenyenyenyenyenyenyenyen
    3,660,0003,664,0002,488,0003,860,0003,864,0002,648,0004,060,0004,064,0002,808,000
    3,664,0003,668,0002,491,2003,864,0003,868,0002,651,2004,064,0004,068,0002,811,200
    3,668,0003,672,0002,494,4003,868,0003,872,0002,654,4004,068,0004,072,0002,814,400
    3,672,0003,676,0002,497,6003,872,0003,876,0002,657,6004,072,0004,076,0002,817,600
    3,676,0003,680,0002,500,8003,876,0003,880,0002,660,8004,076,0004,080,0002,820,800
    3,680,0003,684,0002,504,0003,880,0003,884,0002,664,0004,080,0004,084,0002,824,000
    3,684,0003,688,0002,507,2003,884,0003,888,0002,667,2004,084,0004,088,0002,827,200
    3,688,0003,692,0002,510,4003,888,0003,892,0002,670,4004,088,0004,092,0002,830,400
    3,692,0003,696,0002,513,6003,892,0003,896,0002,673,6004,092,0004,096,0002,833,600
    3,696,0003,700,0002,516,8003,896,0003,900,0002,676,8004,096,0004,100,0002,836,800
    3,700,0003,704,0002,520,0003,900,0003,904,0002,680,0004,100,0004,104,0002,840,000
    3,704,0003,708,0002,523,2003,904,0003,908,0002,683,2004,104,0004,108,0002,843,200
    3,708,0003,712,0002,526,4003,908,0003,912,0002,686,4004,108,0004,112,0002,846,400
    3,712,0003,716,0002,529,6003,912,0003,916,0002,689,6004,112,0004,116,0002,849,600
    3,716,0003,720,0002,532,8003,916,0003,920,0002,692,8004,116,0004,120,0002,852,800
    3,720,0003,724,0002,536,0003,920,0003,924,0002,696,0004,120,0004,124,0002,856,000
    3,724,0003,728,0002,539,2003,924,0003,928,0002,699,2004,124,0004,128,0002,859,200
    3,728,0003,732,0002,542,4003,928,0003,932,0002,702,4004,128,0004,132,0002,862,400
    3,732,0003,736,0002,545,6003,932,0003,936,0002,705,6004,132,0004,136,0002,865,600
    3,736,0003,740,0002,548,8003,936,0003,940,0002,708,8004,136,0004,140,0002,868,800
    3,740,0003,744,0002,552,0003,940,0003,944,0002,712,0004,140,0004,144,0002,872,000
    3,744,0003,748,0002,555,2003,944,0003,948,0002,715,2004,144,0004,148,0002,875,200
    3,748,0003,752,0002,558,4003,948,0003,952,0002,718,4004,148,0004,152,0002,878,400
    3,752,0003,756,0002,561,6003,952,0003,956,0002,721,6004,152,0004,156,0002,881,600
    3,756,0003,760,0002,564,8003,956,0003,960,0002,724,8004,156,0004,160,0002,884,800
    3,760,0003,764,0002,568,0003,960,0003,964,0002,728,0004,160,0004,164,0002,888,000
    3,764,0003,768,0002,571,2003,964,0003,968,0002,731,2004,164,0004,168,0002,891,200
    3,768,0003,772,0002,574,4003,968,0003,972,0002,734,4004,168,0004,172,0002,894,400
    3,772,0003,776,0002,577,6003,972,0003,976,0002,737,6004,172,0004,176,0002,897,600
    3,776,0003,780,0002,580,8003,976,0003,980,0002,740,8004,176,0004,180,0002,900,800
    3,780,0003,784,0002,584,0003,980,0003,984,0002,744,0004,180,0004,184,0002,904,000
    3,784,0003,788,0002,587,2003,984,0003,988,0002,747,2004,184,0004,188,0002,907,200
    3,788,0003,792,0002,590,4003,988,0003,992,0002,750,4004,188,0004,192,0002,910,400
    3,792,0003,796,0002,593,6003,992,0003,996,0002,753,6004,192,0004,196,0002,913,600
    3,796,0003,800,0002,596,8003,996,0004,000,0002,756,8004,196,0004,200,0002,916,800
    3,800,0003,804,0002,600,0004,000,0004,004,0002,760,0004,200,0004,204,0002,920,000
    3,804,0003,808,0002,603,2004,004,0004,008,0002,763,2004,204,0004,208,0002,923,200
    3,808,0003,812,0002,606,4004,008,0004,012,0002,766,4004,208,0004,212,0002,926,400
    3,812,0003,816,0002,609,6004,012,0004,016,0002,769,6004,212,0004,216,0002,929,600
    3,816,0003,820,0002,612,8004,016,0004,020,0002,772,8004,216,0004,220,0002,932,800
    3,820,0003,824,0002,616,0004,020,0004,024,0002,776,0004,220,0004,224,0002,936,000
    3,824,0003,828,0002,619,2004,024,0004,028,0002,779,2004,224,0004,228,0002,939,200
    3,828,0003,832,0002,622,4004,028,0004,032,0002,782,4004,228,0004,232,0002,942,400
    3,832,0003,836,0002,625,6004,032,0004,036,0002,785,6004,232,0004,236,0002,945,600
    3,836,0003,840,0002,628,8004,036,0004,040,0002,788,8004,236,0004,240,0002,948,800
    3,840,0003,844,0002,632,0004,040,0004,044,0002,792,0004,240,0004,244,0002,952,000
    3,844,0003,848,0002,635,2004,044,0004,048,0002,795,2004,244,0004,248,0002,955,200
    3,848,0003,852,0002,638,4004,048,0004,052,0002,798,4004,248,0004,252,0002,958,400
    3,852,0003,856,0002,641,6004,052,0004,056,0002,801,6004,252,0004,256,0002,961,600
    3,856,0003,860,0002,644,8004,056,0004,060,0002,804,8004,256,0004,260,0002,964,800
    3,860,0003,864,0002,648,0004,060,0004,064,0002,808,0004,260,0004,264,0002,968,000
    3,864,0003,868,0002,651,2004,064,0004,068,0002,811,2004,264,0004,268,0002,971,200
    3,868,0003,872,0002,654,4004,068,0004,072,0002,814,4004,268,0004,272,0002,974,400
    3,872,0003,876,0002,657,6004,072,0004,076,0002,817,6004,272,0004,276,0002,977,600
    3,876,0003,880,0002,660,8004,076,0004,080,0002,820,8004,276,0004,280,0002,980,800
    3,880,0003,884,0002,664,0004,080,0004,084,0002,824,0004,280,0004,284,0002,984,000
    3,884,0003,888,0002,667,2004,084,0004,088,0002,827,2004,284,0004,288,0002,987,200
    3,888,0003,892,0002,670,4004,088,0004,092,0002,830,4004,288,0004,292,0002,990,400
    3,892,0003,896,0002,673,6004,092,0004,096,0002,833,6004,292,0004,296,0002,993,600
    3,896,0003,900,0002,676,8004,096,0004,100,0002,836,8004,296,0004,300,0002,996,800
    3,900,0003,904,0002,680,0004,100,0004,104,0002,840,0004,300,0004,304,0003,000,000
    3,904,0003,908,0002,683,2004,104,0004,108,0002,843,2004,304,0004,308,0003,003,200
    3,908,0003,912,0002,686,4004,108,0004,112,0002,846,4004,308,0004,312,0003,006,400
    3,912,0003,916,0002,689,6004,112,0004,116,0002,849,6004,312,0004,316,0003,009,600
    3,916,0003,920,0002,692,8004,116,0004,120,0002,852,8004,316,0004,320,0003,012,800
    3,920,0003,924,0002,696,0004,120,0004,124,0002,856,0004,320,0004,324,0003,016,000
    3,924,0003,928,0002,699,2004,124,0004,128,0002,859,2004,324,0004,328,0003,019,200
    3,928,0003,932,0002,702,4004,128,0004,132,0002,862,4004,328,0004,332,0003,022,400
    3,932,0003,936,0002,705,6004,132,0004,136,0002,865,6004,332,0004,336,0003,025,600
    3,936,0003,940,0002,708,8004,136,0004,140,0002,868,8004,336,0004,340,0003,028,800
    3,940,0003,944,0002,712,0004,140,0004,144,0002,872,0004,340,0004,344,0003,032,000
    3,944,0003,948,0002,715,2004,144,0004,148,0002,875,2004,344,0004,348,0003,035,200
    3,948,0003,952,0002,718,4004,148,0004,152,0002,878,4004,348,0004,352,0003,038,400
    3,952,0003,956,0002,721,6004,152,0004,156,0002,881,6004,352,0004,356,0003,041,600
    3,956,0003,960,0002,724,8004,156,0004,160,0002,884,8004,356,0004,360,0003,044,800
    3,960,0003,964,0002,728,0004,160,0004,164,0002,888,0004,360,0004,364,0003,048,000
    3,964,0003,968,0002,731,2004,164,0004,168,0002,891,2004,364,0004,368,0003,051,200
    3,968,0003,972,0002,734,4004,168,0004,172,0002,894,4004,368,0004,372,0003,054,400
    3,972,0003,976,0002,737,6004,172,0004,176,0002,897,6004,372,0004,376,0003,057,600
    3,976,0003,980,0002,740,8004,176,0004,180,0002,900,8004,376,0004,380,0003,060,800
    3,980,0003,984,0002,744,0004,180,0004,184,0002,904,0004,380,0004,384,0003,064,000

    (v)

    Amount of salary or other wageAmount of salary or other wage after the salary income deductionAmount of salary or other wageAmount of salary or other wage after the salary income deductionAmount of salary or other wageAmount of salary or other wage after the salary income deduction
    At leastLess thanAt leastLess thanAt leastLess than
    yenyenyenyenyenyenyenyenyen
    4,260,0004,264,0002,968,0004,460,0004,464,0003,128,0004,660,0004,664,0003,288,000
    4,264,0004,268,0002,971,2004,464,0004,468,0003,131,2004,664,0004,668,0003,291,200
    4,268,0004,272,0002,974,4004,468,0004,472,0003,134,4004,668,0004,672,0003,294,400
    4,272,0004,276,0002,977,6004,472,0004,476,0003,137,6004,672,0004,676,0003,297,600
    4,276,0004,280,0002,980,8004,476,0004,480,0003,140,8004,676,0004,680,0003,300,800
    4,280,0004,284,0002,984,0004,480,0004,484,0003,144,0004,680,0004,684,0003,304,000
    4,284,0004,288,0002,987,2004,484,0004,488,0003,147,2004,684,0004,688,0003,307,200
    4,288,0004,292,0002,990,4004,488,0004,492,0003,150,4004,688,0004,692,0003,310,400
    4,292,0004,296,0002,993,6004,492,0004,496,0003,153,6004,692,0004,696,0003,313,600
    4,296,0004,300,0002,996,8004,496,0004,500,0003,156,8004,696,0004,700,0003,316,800
    4,300,0004,304,0003,000,0004,500,0004,504,0003,160,0004,700,0004,704,0003,320,000
    4,304,0004,308,0003,003,2004,504,0004,508,0003,163,2004,704,0004,708,0003,323,200
    4,308,0004,312,0003,006,4004,508,0004,512,0003,166,4004,708,0004,712,0003,326,400
    4,312,0004,316,0003,009,6004,512,0004,516,0003,169,6004,712,0004,716,0003,329,600
    4,316,0004,320,0003,012,8004,516,0004,520,0003,172,8004,716,0004,720,0003,332,800
    4,320,0004,324,0003,016,0004,520,0004,524,0003,176,0004,720,0004,724,0003,336,000
    4,324,0004,328,0003,019,2004,524,0004,528,0003,179,2004,724,0004,728,0003,339,200
    4,328,0004,332,0003,022,4004,528,0004,532,0003,182,4004,728,0004,732,0003,342,400
    4,332,0004,336,0003,025,6004,532,0004,536,0003,185,6004,732,0004,736,0003,345,600
    4,336,0004,340,0003,028,8004,536,0004,540,0003,188,8004,736,0004,740,0003,348,800
    4,340,0004,344,0003,032,0004,540,0004,544,0003,192,0004,740,0004,744,0003,352,000
    4,344,0004,348,0003,035,2004,544,0004,548,0003,195,2004,744,0004,748,0003,355,200
    4,348,0004,352,0003,038,4004,548,0004,552,0003,198,4004,748,0004,752,0003,358,400
    4,352,0004,356,0003,041,6004,552,0004,556,0003,201,6004,752,0004,756,0003,361,600
    4,356,0004,360,0003,044,8004,556,0004,560,0003,204,8004,756,0004,760,0003,364,800
    4,360,0004,364,0003,048,0004,560,0004,564,0003,208,0004,760,0004,764,0003,368,000
    4,364,0004,368,0003,051,2004,564,0004,568,0003,211,2004,764,0004,768,0003,371,200
    4,368,0004,372,0003,054,4004,568,0004,572,0003,214,4004,768,0004,772,0003,374,400
    4,372,0004,376,0003,057,6004,572,0004,576,0003,217,6004,772,0004,776,0003,377,600
    4,376,0004,380,0003,060,8004,576,0004,580,0003,220,8004,776,0004,780,0003,380,800
    4,380,0004,384,0003,064,0004,580,0004,584,0003,224,0004,780,0004,784,0003,384,000
    4,384,0004,388,0003,067,2004,584,0004,588,0003,227,2004,784,0004,788,0003,387,200
    4,388,0004,392,0003,070,4004,588,0004,592,0003,230,4004,788,0004,792,0003,390,400
    4,392,0004,396,0003,073,6004,592,0004,596,0003,233,6004,792,0004,796,0003,393,600
    4,396,0004,400,0003,076,8004,596,0004,600,0003,236,8004,796,0004,800,0003,396,800
    4,400,0004,404,0003,080,0004,600,0004,604,0003,240,0004,800,0004,804,0003,400,000
    4,404,0004,408,0003,083,2004,604,0004,608,0003,243,2004,804,0004,808,0003,403,200
    4,408,0004,412,0003,086,4004,608,0004,612,0003,246,4004,808,0004,812,0003,406,400
    4,412,0004,416,0003,089,6004,612,0004,616,0003,249,6004,812,0004,816,0003,409,600
    4,416,0004,420,0003,092,8004,616,0004,620,0003,252,8004,816,0004,820,0003,412,800
    4,420,0004,424,0003,096,0004,620,0004,624,0003,256,0004,820,0004,824,0003,416,000
    4,424,0004,428,0003,099,2004,624,0004,628,0003,259,2004,824,0004,828,0003,419,200
    4,428,0004,432,0003,102,4004,628,0004,632,0003,262,4004,828,0004,832,0003,422,400
    4,432,0004,436,0003,105,6004,632,0004,636,0003,265,6004,832,0004,836,0003,425,600
    4,436,0004,440,0003,108,8004,636,0004,640,0003,268,8004,836,0004,840,0003,428,800
    4,440,0004,444,0003,112,0004,640,0004,644,0003,272,0004,840,0004,844,0003,432,000
    4,444,0004,448,0003,115,2004,644,0004,648,0003,275,2004,844,0004,848,0003,435,200
    4,448,0004,452,0003,118,4004,648,0004,652,0003,278,4004,848,0004,852,0003,438,400
    4,452,0004,456,0003,121,6004,652,0004,656,0003,281,6004,852,0004,856,0003,441,600
    4,456,0004,460,0003,124,8004,656,0004,660,0003,284,8004,856,0004,860,0003,444,800
    4,460,0004,464,0003,128,0004,660,0004,664,0003,288,0004,860,0004,864,0003,448,000
    4,464,0004,468,0003,131,2004,664,0004,668,0003,291,2004,864,0004,868,0003,451,200
    4,468,0004,472,0003,134,4004,668,0004,672,0003,294,4004,868,0004,872,0003,454,400
    4,472,0004,476,0003,137,6004,672,0004,676,0003,297,6004,872,0004,876,0003,457,600
    4,476,0004,480,0003,140,8004,676,0004,680,0003,300,8004,876,0004,880,0003,460,800
    4,480,0004,484,0003,144,0004,680,0004,684,0003,304,0004,880,0004,884,0003,464,000
    4,484,0004,488,0003,147,2004,684,0004,688,0003,307,2004,884,0004,888,0003,467,200
    4,488,0004,492,0003,150,4004,688,0004,692,0003,310,4004,888,0004,892,0003,470,400
    4,492,0004,496,0003,153,6004,692,0004,696,0003,313,6004,892,0004,896,0003,473,600
    4,496,0004,500,0003,156,8004,696,0004,700,0003,316,8004,896,0004,900,0003,476,800
    4,500,0004,504,0003,160,0004,700,0004,704,0003,320,0004,900,0004,904,0003,480,000
    4,504,0004,508,0003,163,2004,704,0004,708,0003,323,2004,904,0004,908,0003,483,200
    4,508,0004,512,0003,166,4004,708,0004,712,0003,326,4004,908,0004,912,0003,486,400
    4,512,0004,516,0003,169,6004,712,0004,716,0003,329,6004,912,0004,916,0003,489,600
    4,516,0004,520,0003,172,8004,716,0004,720,0003,332,8004,916,0004,920,0003,492,800
    4,520,0004,524,0003,176,0004,720,0004,724,0003,336,0004,920,0004,924,0003,496,000
    4,524,0004,528,0003,179,2004,724,0004,728,0003,339,2004,924,0004,928,0003,499,200
    4,528,0004,532,0003,182,4004,728,0004,732,0003,342,4004,928,0004,932,0003,502,400
    4,532,0004,536,0003,185,6004,732,0004,736,0003,345,6004,932,0004,936,0003,505,600
    4,536,0004,540,0003,188,8004,736,0004,740,0003,348,8004,936,0004,940,0003,508,800
    4,540,0004,544,0003,192,0004,740,0004,744,0003,352,0004,940,0004,944,0003,512,000
    4,544,0004,548,0003,195,2004,744,0004,748,0003,355,2004,944,0004,948,0003,515,200
    4,548,0004,552,0003,198,4004,748,0004,752,0003,358,4004,948,0004,952,0003,518,400
    4,552,0004,556,0003,201,6004,752,0004,756,0003,361,6004,952,0004,956,0003,521,600
    4,556,0004,560,0003,204,8004,756,0004,760,0003,364,8004,956,0004,960,0003,524,800
    4,560,0004,564,0003,208,0004,760,0004,764,0003,368,0004,960,0004,964,0003,528,000
    4,564,0004,568,0003,211,2004,764,0004,768,0003,371,2004,964,0004,968,0003,531,200
    4,568,0004,572,0003,214,4004,768,0004,772,0003,374,4004,968,0004,972,0003,534,400
    4,572,0004,576,0003,217,6004,772,0004,776,0003,377,6004,972,0004,976,0003,537,600
    4,576,0004,580,0003,220,8004,776,0004,780,0003,380,8004,976,0004,980,0003,540,800
    4,580,0004,584,0003,224,0004,780,0004,784,0003,384,0004,980,0004,984,0003,544,000

    (vi)

    Amount of salary or other wageAmount of salary or other wage after the salary income deductionAmount of salary or other wageAmount of salary or other wage after the salary income deductionAmount of salary or other wageAmount of salary or other wage after the salary income deduction
    At leastLess thanAt leastLess thanAt leastLess than
    yenyenyenyenyenyenyenyenyen
    4,860,0004,864,0003,448,0005,060,0005,064,0003,608,0005,260,0005,264,0003,768,000
    4,864,0004,868,0003,451,2005,064,0005,068,0003,611,2005,264,0005,268,0003,771,200
    4,868,0004,872,0003,454,4005,068,0005,072,0003,614,4005,268,0005,272,0003,774,400
    4,872,0004,876,0003,457,6005,072,0005,076,0003,617,6005,272,0005,276,0003,777,600
    4,876,0004,880,0003,460,8005,076,0005,080,0003,620,8005,276,0005,280,0003,780,800
    4,880,0004,884,0003,464,0005,080,0005,084,0003,624,0005,280,0005,284,0003,784,000
    4,884,0004,888,0003,467,2005,084,0005,088,0003,627,2005,284,0005,288,0003,787,200
    4,888,0004,892,0003,470,4005,088,0005,092,0003,630,4005,288,0005,292,0003,790,400
    4,892,0004,896,0003,473,6005,092,0005,096,0003,633,6005,292,0005,296,0003,793,600
    4,896,0004,900,0003,476,8005,096,0005,100,0003,636,8005,296,0005,300,0003,796,800
    4,900,0004,904,0003,480,0005,100,0005,104,0003,640,0005,300,0005,304,0003,800,000
    4,904,0004,908,0003,483,2005,104,0005,108,0003,643,2005,304,0005,308,0003,803,200
    4,908,0004,912,0003,486,4005,108,0005,112,0003,646,4005,308,0005,312,0003,806,400
    4,912,0004,916,0003,489,6005,112,0005,116,0003,649,6005,312,0005,316,0003,809,600
    4,916,0004,920,0003,492,8005,116,0005,120,0003,652,8005,316,0005,320,0003,812,800
    4,920,0004,924,0003,496,0005,120,0005,124,0003,656,0005,320,0005,324,0003,816,000
    4,924,0004,928,0003,499,2005,124,0005,128,0003,659,2005,324,0005,328,0003,819,200
    4,928,0004,932,0003,502,4005,128,0005,132,0003,662,4005,328,0005,332,0003,822,400
    4,932,0004,936,0003,505,6005,132,0005,136,0003,665,6005,332,0005,336,0003,825,600
    4,936,0004,940,0003,508,8005,136,0005,140,0003,668,8005,336,0005,340,0003,828,800
    4,940,0004,944,0003,512,0005,140,0005,144,0003,672,0005,340,0005,344,0003,832,000
    4,944,0004,948,0003,515,2005,144,0005,148,0003,675,2005,344,0005,348,0003,835,200
    4,948,0004,952,0003,518,4005,148,0005,152,0003,678,4005,348,0005,352,0003,838,400
    4,952,0004,956,0003,521,6005,152,0005,156,0003,681,6005,352,0005,356,0003,841,600
    4,956,0004,960,0003,524,8005,156,0005,160,0003,684,8005,356,0005,360,0003,844,800
    4,960,0004,964,0003,528,0005,160,0005,164,0003,688,0005,360,0005,364,0003,848,000
    4,964,0004,968,0003,531,2005,164,0005,168,0003,691,2005,364,0005,368,0003,851,200
    4,968,0004,972,0003,534,4005,168,0005,172,0003,694,4005,368,0005,372,0003,854,400
    4,972,0004,976,0003,537,6005,172,0005,176,0003,697,6005,372,0005,376,0003,857,600
    4,976,0004,980,0003,540,8005,176,0005,180,0003,700,8005,376,0005,380,0003,860,800
    4,980,0004,984,0003,544,0005,180,0005,184,0003,704,0005,380,0005,384,0003,864,000
    4,984,0004,988,0003,547,2005,184,0005,188,0003,707,2005,384,0005,388,0003,867,200
    4,988,0004,992,0003,550,4005,188,0005,192,0003,710,4005,388,0005,392,0003,870,400
    4,992,0004,996,0003,553,6005,192,0005,196,0003,713,6005,392,0005,396,0003,873,600
    4,996,0005,000,0003,556,8005,196,0005,200,0003,716,8005,396,0005,400,0003,876,800
    5,000,0005,004,0003,560,0005,200,0005,204,0003,720,0005,400,0005,404,0003,880,000
    5,004,0005,008,0003,563,2005,204,0005,208,0003,723,2005,404,0005,408,0003,883,200
    5,008,0005,012,0003,566,4005,208,0005,212,0003,726,4005,408,0005,412,0003,886,400
    5,012,0005,016,0003,569,6005,212,0005,216,0003,729,6005,412,0005,416,0003,889,600
    5,016,0005,020,0003,572,8005,216,0005,220,0003,732,8005,416,0005,420,0003,892,800
    5,020,0005,024,0003,576,0005,220,0005,224,0003,736,0005,420,0005,424,0003,896,000
    5,024,0005,028,0003,579,2005,224,0005,228,0003,739,2005,424,0005,428,0003,899,200
    5,028,0005,032,0003,582,4005,228,0005,232,0003,742,4005,428,0005,432,0003,902,400
    5,032,0005,036,0003,585,6005,232,0005,236,0003,745,6005,432,0005,436,0003,905,600
    5,036,0005,040,0003,588,8005,236,0005,240,0003,748,8005,436,0005,440,0003,908,800
    5,040,0005,044,0003,592,0005,240,0005,244,0003,752,0005,440,0005,444,0003,912,000
    5,044,0005,048,0003,595,2005,244,0005,248,0003,755,2005,444,0005,448,0003,915,200
    5,048,0005,052,0003,598,4005,248,0005,252,0003,758,4005,448,0005,452,0003,918,400
    5,052,0005,056,0003,601,6005,252,0005,256,0003,761,6005,452,0005,456,0003,921,600
    5,056,0005,060,0003,604,8005,256,0005,260,0003,764,8005,456,0005,460,0003,924,800
    5,060,0005,064,0003,608,0005,260,0005,264,0003,768,0005,460,0005,464,0003,928,000
    5,064,0005,068,0003,611,2005,264,0005,268,0003,771,2005,464,0005,468,0003,931,200
    5,068,0005,072,0003,614,4005,268,0005,272,0003,774,4005,468,0005,472,0003,934,400
    5,072,0005,076,0003,617,6005,272,0005,276,0003,777,6005,472,0005,476,0003,937,600
    5,076,0005,080,0003,620,8005,276,0005,280,0003,780,8005,476,0005,480,0003,940,800
    5,080,0005,084,0003,624,0005,280,0005,284,0003,784,0005,480,0005,484,0003,944,000
    5,084,0005,088,0003,627,2005,284,0005,288,0003,787,2005,484,0005,488,0003,947,200
    5,088,0005,092,0003,630,4005,288,0005,292,0003,790,4005,488,0005,492,0003,950,400
    5,092,0005,096,0003,633,6005,292,0005,296,0003,793,6005,492,0005,496,0003,953,600
    5,096,0005,100,0003,636,8005,296,0005,300,0003,796,8005,496,0005,500,0003,956,800
    5,100,0005,104,0003,640,0005,300,0005,304,0003,800,0005,500,0005,504,0003,960,000
    5,104,0005,108,0003,643,2005,304,0005,308,0003,803,2005,504,0005,508,0003,963,200
    5,108,0005,112,0003,646,4005,308,0005,312,0003,806,4005,508,0005,512,0003,966,400
    5,112,0005,116,0003,649,6005,312,0005,316,0003,809,6005,512,0005,516,0003,969,600
    5,116,0005,120,0003,652,8005,316,0005,320,0003,812,8005,516,0005,520,0003,972,800
    5,120,0005,124,0003,656,0005,320,0005,324,0003,816,0005,520,0005,524,0003,976,000
    5,124,0005,128,0003,659,2005,324,0005,328,0003,819,2005,524,0005,528,0003,979,200
    5,128,0005,132,0003,662,4005,328,0005,332,0003,822,4005,528,0005,532,0003,982,400
    5,132,0005,136,0003,665,6005,332,0005,336,0003,825,6005,532,0005,536,0003,985,600
    5,136,0005,140,0003,668,8005,336,0005,340,0003,828,8005,536,0005,540,0003,988,800
    5,140,0005,144,0003,672,0005,340,0005,344,0003,832,0005,540,0005,544,0003,992,000
    5,144,0005,148,0003,675,2005,344,0005,348,0003,835,2005,544,0005,548,0003,995,200
    5,148,0005,152,0003,678,4005,348,0005,352,0003,838,4005,548,0005,552,0003,998,400
    5,152,0005,156,0003,681,6005,352,0005,356,0003,841,6005,552,0005,556,0004,001,600
    5,156,0005,160,0003,684,8005,356,0005,360,0003,844,8005,556,0005,560,0004,004,800
    5,160,0005,164,0003,688,0005,360,0005,364,0003,848,0005,560,0005,564,0004,008,000
    5,164,0005,168,0003,691,2005,364,0005,368,0003,851,2005,564,0005,568,0004,011,200
    5,168,0005,172,0003,694,4005,368,0005,372,0003,854,4005,568,0005,572,0004,014,400
    5,172,0005,176,0003,697,6005,372,0005,376,0003,857,6005,572,0005,576,0004,017,600
    5,176,0005,180,0003,700,8005,376,0005,380,0003,860,8005,576,0005,580,0004,020,800
    5,180,0005,184,0003,704,0005,380,0005,384,0003,864,0005,580,0005,584,0004,024,000

    (vii)

    Amount of salary or other wageAmount of salary or other wage after the salary income deductionAmount of salary or other wageAmount of salary or other wage after the salary income deductionAmount of salary or other wageAmount of salary or other wage after the salary income deduction
    At leastLess thanAt leastLess thanAt leastLess than
    yenyenyenyenyenyenyenyenyen
    5,460,0005,464,0003,928,0005,660,0005,664,0004,088,0005,860,0005,864,0004,248,000
    5,464,0005,468,0003,931,2005,664,0005,668,0004,091,2005,864,0005,868,0004,251,200
    5,468,0005,472,0003,934,4005,668,0005,672,0004,094,4005,868,0005,872,0004,254,400
    5,472,0005,476,0003,937,6005,672,0005,676,0004,097,6005,872,0005,876,0004,257,600
    5,476,0005,480,0003,940,8005,676,0005,680,0004,100,8005,876,0005,880,0004,260,800
    5,480,0005,484,0003,944,0005,680,0005,684,0004,104,0005,880,0005,884,0004,264,000
    5,484,0005,488,0003,947,2005,684,0005,688,0004,107,2005,884,0005,888,0004,267,200
    5,488,0005,492,0003,950,4005,688,0005,692,0004,110,4005,888,0005,892,0004,270,400
    5,492,0005,496,0003,953,6005,692,0005,696,0004,113,6005,892,0005,896,0004,273,600
    5,496,0005,500,0003,956,8005,696,0005,700,0004,116,8005,896,0005,900,0004,276,800
    5,500,0005,504,0003,960,0005,700,0005,704,0004,120,0005,900,0005,904,0004,280,000
    5,504,0005,508,0003,963,2005,704,0005,708,0004,123,2005,904,0005,908,0004,283,200
    5,508,0005,512,0003,966,4005,708,0005,712,0004,126,4005,908,0005,912,0004,286,400
    5,512,0005,516,0003,969,6005,712,0005,716,0004,129,6005,912,0005,916,0004,289,600
    5,516,0005,520,0003,972,8005,716,0005,720,0004,132,8005,916,0005,920,0004,292,800
    5,520,0005,524,0003,976,0005,720,0005,724,0004,136,0005,920,0005,924,0004,296,000
    5,524,0005,528,0003,979,2005,724,0005,728,0004,139,2005,924,0005,928,0004,299,200
    5,528,0005,532,0003,982,4005,728,0005,732,0004,142,4005,928,0005,932,0004,302,400
    5,532,0005,536,0003,985,6005,732,0005,736,0004,145,6005,932,0005,936,0004,305,600
    5,536,0005,540,0003,988,8005,736,0005,740,0004,148,8005,936,0005,940,0004,308,800
    5,540,0005,544,0003,992,0005,740,0005,744,0004,152,0005,940,0005,944,0004,312,000
    5,544,0005,548,0003,995,2005,744,0005,748,0004,155,2005,944,0005,948,0004,315,200
    5,548,0005,552,0003,998,4005,748,0005,752,0004,158,4005,948,0005,952,0004,318,400
    5,552,0005,556,0004,001,6005,752,0005,756,0004,161,6005,952,0005,956,0004,321,600
    5,556,0005,560,0004,004,8005,756,0005,760,0004,164,8005,956,0005,960,0004,324,800
    5,560,0005,564,0004,008,0005,760,0005,764,0004,168,0005,960,0005,964,0004,328,000
    5,564,0005,568,0004,011,2005,764,0005,768,0004,171,2005,964,0005,968,0004,331,200
    5,568,0005,572,0004,014,4005,768,0005,772,0004,174,4005,968,0005,972,0004,334,400
    5,572,0005,576,0004,017,6005,772,0005,776,0004,177,6005,972,0005,976,0004,337,600
    5,576,0005,580,0004,020,8005,776,0005,780,0004,180,8005,976,0005,980,0004,340,800
    5,580,0005,584,0004,024,0005,780,0005,784,0004,184,0005,980,0005,984,0004,344,000
    5,584,0005,588,0004,027,2005,784,0005,788,0004,187,2005,984,0005,988,0004,347,200
    5,588,0005,592,0004,030,4005,788,0005,792,0004,190,4005,988,0005,992,0004,350,400
    5,592,0005,596,0004,033,6005,792,0005,796,0004,193,6005,992,0005,996,0004,353,600
    5,596,0005,600,0004,036,8005,796,0005,800,0004,196,8005,996,0006,000,0004,356,800
    5,600,0005,604,0004,040,0005,800,0005,804,0004,200,0006,000,0006,004,0004,360,000
    5,604,0005,608,0004,043,2005,804,0005,808,0004,203,2006,004,0006,008,0004,363,200
    5,608,0005,612,0004,046,4005,808,0005,812,0004,206,4006,008,0006,012,0004,366,400
    5,612,0005,616,0004,049,6005,812,0005,816,0004,209,6006,012,0006,016,0004,369,600
    5,616,0005,620,0004,052,8005,816,0005,820,0004,212,8006,016,0006,020,0004,372,800
    5,620,0005,624,0004,056,0005,820,0005,824,0004,216,0006,020,0006,024,0004,376,000
    5,624,0005,628,0004,059,2005,824,0005,828,0004,219,2006,024,0006,028,0004,379,200
    5,628,0005,632,0004,062,4005,828,0005,832,0004,222,4006,028,0006,032,0004,382,400
    5,632,0005,636,0004,065,6005,832,0005,836,0004,225,6006,032,0006,036,0004,385,600
    5,636,0005,640,0004,068,8005,836,0005,840,0004,228,8006,036,0006,040,0004,388,800
    5,640,0005,644,0004,072,0005,840,0005,844,0004,232,0006,040,0006,044,0004,392,000
    5,644,0005,648,0004,075,2005,844,0005,848,0004,235,2006,044,0006,048,0004,395,200
    5,648,0005,652,0004,078,4005,848,0005,852,0004,238,4006,048,0006,052,0004,398,400
    5,652,0005,656,0004,081,6005,852,0005,856,0004,241,6006,052,0006,056,0004,401,600
    5,656,0005,660,0004,084,8005,856,0005,860,0004,244,8006,056,0006,060,0004,404,800
    5,660,0005,664,0004,088,0005,860,0005,864,0004,248,0006,060,0006,064,0004,408,000
    5,664,0005,668,0004,091,2005,864,0005,868,0004,251,2006,064,0006,068,0004,411,200
    5,668,0005,672,0004,094,4005,868,0005,872,0004,254,4006,068,0006,072,0004,414,400
    5,672,0005,676,0004,097,6005,872,0005,876,0004,257,6006,072,0006,076,0004,417,600
    5,676,0005,680,0004,100,8005,876,0005,880,0004,260,8006,076,0006,080,0004,420,800
    5,680,0005,684,0004,104,0005,880,0005,884,0004,264,0006,080,0006,084,0004,424,000
    5,684,0005,688,0004,107,2005,884,0005,888,0004,267,2006,084,0006,088,0004,427,200
    5,688,0005,692,0004,110,4005,888,0005,892,0004,270,4006,088,0006,092,0004,430,400
    5,692,0005,696,0004,113,6005,892,0005,896,0004,273,6006,092,0006,096,0004,433,600
    5,696,0005,700,0004,116,8005,896,0005,900,0004,276,8006,096,0006,100,0004,436,800
    5,700,0005,704,0004,120,0005,900,0005,904,0004,280,0006,100,0006,104,0004,440,000
    5,704,0005,708,0004,123,2005,904,0005,908,0004,283,2006,104,0006,108,0004,443,200
    5,708,0005,712,0004,126,4005,908,0005,912,0004,286,4006,108,0006,112,0004,446,400
    5,712,0005,716,0004,129,6005,912,0005,916,0004,289,6006,112,0006,116,0004,449,600
    5,716,0005,720,0004,132,8005,916,0005,920,0004,292,8006,116,0006,120,0004,452,800
    5,720,0005,724,0004,136,0005,920,0005,924,0004,296,0006,120,0006,124,0004,456,000
    5,724,0005,728,0004,139,2005,924,0005,928,0004,299,2006,124,0006,128,0004,459,200
    5,728,0005,732,0004,142,4005,928,0005,932,0004,302,4006,128,0006,132,0004,462,400
    5,732,0005,736,0004,145,6005,932,0005,936,0004,305,6006,132,0006,136,0004,465,600
    5,736,0005,740,0004,148,8005,936,0005,940,0004,308,8006,136,0006,140,0004,468,800
    5,740,0005,744,0004,152,0005,940,0005,944,0004,312,0006,140,0006,144,0004,472,000
    5,744,0005,748,0004,155,2005,944,0005,948,0004,315,2006,144,0006,148,0004,475,200
    5,748,0005,752,0004,158,4005,948,0005,952,0004,318,4006,148,0006,152,0004,478,400
    5,752,0005,756,0004,161,6005,952,0005,956,0004,321,6006,152,0006,156,0004,481,600
    5,756,0005,760,0004,164,8005,956,0005,960,0004,324,8006,156,0006,160,0004,484,800
    5,760,0005,764,0004,168,0005,960,0005,964,0004,328,0006,160,0006,164,0004,488,000
    5,764,0005,768,0004,171,2005,964,0005,968,0004,331,2006,164,0006,168,0004,491,200
    5,768,0005,772,0004,174,4005,968,0005,972,0004,334,4006,168,0006,172,0004,494,400
    5,772,0005,776,0004,177,6005,972,0005,976,0004,337,6006,172,0006,176,0004,497,600
    5,776,0005,780,0004,180,8005,976,0005,980,0004,340,8006,176,0006,180,0004,500,800
    5,780,0005,784,0004,184,0005,980,0005,984,0004,344,0006,180,0006,184,0004,504,000

    (viii)

    Amount of salary or other wageAmount of salary or other wage after the salary income deductionAmount of salary or other wageAmount of salary or other wage after the salary income deductionAmount of salary or other wageAmount of salary or other wage after the salary income deduction
    At leastLess thanAt leastLess thanAt leastLess than
    yenyenyenyenyenyenyenyenyen
    6,060,0006,064,0004,408,0006,260,0006,264,0004,568,0006,460,0006,464,0004,728,000
    6,064,0006,068,0004,411,2006,264,0006,268,0004,571,2006,464,0006,468,0004,731,200
    6,068,0006,072,0004,414,4006,268,0006,272,0004,574,4006,468,0006,472,0004,734,400
    6,072,0006,076,0004,417,6006,272,0006,276,0004,577,6006,472,0006,476,0004,737,600
    6,076,0006,080,0004,420,8006,276,0006,280,0004,580,8006,476,0006,480,0004,740,800
    6,080,0006,084,0004,424,0006,280,0006,284,0004,584,0006,480,0006,484,0004,744,000
    6,084,0006,088,0004,427,2006,284,0006,288,0004,587,2006,484,0006,488,0004,747,200
    6,088,0006,092,0004,430,4006,288,0006,292,0004,590,4006,488,0006,492,0004,750,400
    6,092,0006,096,0004,433,6006,292,0006,296,0004,593,6006,492,0006,496,0004,753,600
    6,096,0006,100,0004,436,8006,296,0006,300,0004,596,8006,496,0006,500,0004,756,800
    6,100,0006,104,0004,440,0006,300,0006,304,0004,600,0006,500,0006,504,0004,760,000
    6,104,0006,184,0006,108,0006,188,0004,443,2004,507,2006,304,0006,344,0006,308,0006,348,0004,603,2004,635,2006,504,0006,508,0004,763,200
    6,108,0006,188,0006,112,0006,192,0004,446,4004,510,4006,308,0006,348,0006,312,0006,352,0004,606,4004,638,4006,508,0006,512,0004,766,400
    6,112,0006,192,0006,116,0006,196,0004,449,6004,513,6006,312,0006,352,0006,316,0006,356,0004,609,6004,641,6006,512,0006,516,0004,769,600
    6,116,0006,196,0006,120,0006,200,0004,452,8004,516,8006,316,0006,356,0006,320,0006,360,0004,612,8004,644,8006,516,0006,520,0004,772,800
    6,120,0006,200,0006,124,0006,204,0004,456,0004,520,0006,320,0006,360,0006,324,0006,364,0004,616,0004,648,0006,520,0006,524,0004,776,000
    6,124,0006,204,0006,128,0006,208,0004,459,2004,523,2006,324,0006,364,0006,328,0006,368,0004,619,2004,651,2006,524,0006,528,0004,779,200
    6,128,0006,208,0006,132,0006,212,0004,462,4004,526,4006,328,0006,368,0006,332,0006,372,0004,622,4004,654,4006,528,0006,532,0004,782,400
    6,132,0006,212,0006,136,0006,216,0004,465,6004,529,6006,332,0006,372,0006,336,0006,376,0004,625,6004,657,6006,532,0006,536,0004,785,600
    6,136,0006,216,0006,140,0006,220,0004,468,8004,532,8006,336,0006,376,0006,340,0006,380,0004,628,8004,660,8006,536,0006,540,0004,788,800
    6,140,0006,220,0006,144,0006,224,0004,472,0004,536,0006,340,0006,380,0006,344,0006,384,0004,632,0004,664,0006,540,0006,544,0004,792,000
    6,144,0006,224,0006,148,0006,228,0004,475,2004,539,2006,344,0006,384,0006,348,0006,388,0004,635,2004,667,2006,544,0006,548,0004,795,200
    6,148,0006,228,0006,152,0006,232,0004,478,4004,542,4006,348,0006,388,0006,352,0006,392,0004,638,4004,670,4006,548,0006,552,0004,798,400
    6,152,0006,232,0006,156,0006,236,0004,481,6004,545,6006,352,0006,392,0006,356,0006,396,0004,641,6004,673,6006,552,0006,556,0004,801,600
    6,156,0006,236,0006,160,0006,240,0004,484,8004,548,8006,356,0006,396,0006,360,0006,400,0004,644,8004,676,8006,556,0006,560,0004,804,800
    6,160,0006,240,0006,164,0006,244,0004,488,0004,552,0006,360,0006,400,0006,364,0006,404,0004,648,0004,680,0006,560,0006,564,0004,808,000
    6,164,0006,244,0006,168,0006,248,0004,491,2004,555,2006,364,0006,404,0006,368,0006,408,0004,651,2004,683,2006,564,0006,568,0004,811,200
    6,168,0006,248,0006,172,0006,252,0004,494,4004,558,4006,368,0006,408,0006,372,0006,412,0004,654,4004,686,4006,568,0006,572,0004,814,400
    6,172,0006,252,0006,176,0006,256,0004,497,6004,561,6006,372,0006,412,0006,376,0006,416,0004,657,6004,689,6006,572,0006,576,0004,817,600
    6,176,0006,256,0006,180,0006,260,0004,500,8004,564,8006,376,0006,416,0006,380,0006,420,0004,660,8004,692,8006,576,0006,580,0004,820,800
    6,180,0006,260,0006,184,0006,264,0004,504,0004,568,0006,380,0006,420,0006,384,0006,424,0004,664,0004,696,0006,580,0006,584,0004,824,000
    6,184,0006,264,0006,188,0006,268,0004,507,2004,571,2006,384,0006,424,0006,388,0006,428,0004,667,2004,699,2006,584,0006,588,0004,827,200
    6,188,0006,268,0006,192,0006,272,0004,510,4004,574,4006,388,0006,428,0006,392,0006,432,0004,670,4004,702,4006,588,0006,592,0004,830,400
    6,192,0006,272,0006,196,0006,276,0004,513,6004,577,6006,392,0006,432,0006,396,0006,436,0004,673,6004,705,6006,592,0006,596,0004,833,600
    6,196,0006,276,0006,200,0006,280,0004,516,8004,580,8006,396,0006,436,0006,400,0006,440,0004,676,8004,708,8006,596,0006,600,0004,836,800
    6,280,0006,284,0004,584,0006,440,0006,444,0004,712,000
    6,200,0006,284,0006,204,0006,288,0004,520,0004,587,2006,400,0006,444,0006,404,0006,448,0004,680,0004,715,2006,600,0008,500,000The amount calculated by multiplying the amount of salary or other wage by 90%, less 1,100,000 yen
    6,204,0006,288,0006,208,0006,292,0004,523,2004,590,4006,404,0006,448,0006,408,0006,452,0004,683,2004,718,400
    6,208,0006,292,0006,212,0006,296,0004,526,4004,593,6006,408,0006,452,0006,412,0006,456,0004,686,4004,721,600
    6,212,0006,296,0006,216,0006,300,0004,529,6004,596,8006,412,0006,456,0006,416,0006,460,0004,689,6004,724,800
    6,216,0006,300,0006,220,0006,304,0004,532,8004,600,0006,416,0006,460,0006,420,0006,464,0004,692,8004,728,000
    6,220,0006,304,0006,224,0006,308,0004,536,0004,603,2006,420,0006,464,0006,424,0006,468,0004,696,0004,731,2008,500,00020,000,000The amount of salary or other wage less 1,950,000 yen
    6,224,0006,228,0004,539,2006,424,0006,428,0004,699,200The amount of salary or other wage less 1,950,000 yen
    6,228,0006,308,0006,232,0006,312,0004,542,4004,606,4006,428,0006,468,0006,432,0006,472,0004,702,4004,734,400The amount of salary or other wage less 1,950,000 yen
    6,232,0006,312,0006,236,0006,316,0004,545,6004,609,6006,432,0006,472,0006,436,0006,476,0004,705,6004,737,600The amount of salary or other wage less 1,950,000 yen
    6,236,0006,316,0006,240,0006,320,0004,548,8004,612,8006,436,0006,476,0006,440,0006,480,0004,708,8004,740,800
    6,320,0006,324,0004,616,0006,480,0006,484,0004,744,000
    6,240,0006,324,0006,244,0006,328,0004,552,0004,619,2006,440,0006,484,0006,444,0006,488,0004,712,0004,747,20020,000,000 yen18,050,000 yen
    6,244,0006,328,0006,248,0006,332,0004,555,2004,622,4006,444,0006,488,0006,448,0006,492,0004,715,2004,750,400
    6,248,0006,332,0006,252,0006,336,0004,558,4004,625,6006,448,0006,492,0006,452,0006,496,0004,718,4004,753,600
    6,252,0006,336,0006,256,0006,340,0004,561,6004,628,8006,452,0006,496,0006,456,0006,500,0004,721,6004,756,800
    6,256,0006,340,0006,260,0006,344,0004,564,8004,632,0006,456,0006,500,0006,460,0006,504,0004,724,8004,760,000

    (Remarks) To find the amount of salary or other wage after the salary income deduction, find the applicable row of the "Amount of salary or other wage" column according to the amount of salary or other wage for the year; the amount stated in the "Amount of salary or other wage after the salary income deduction" column of that row is the amount of salary or other wage after the salary income deduction for that amount of salary or other wage. In this case, if the amount of salary or other wage after the salary income deduction of a Resident whose amount of salary or other wage is 6,600,000 yen or more includes a fraction of less than one yen, the amount obtained by discarding that fraction is the amount of salary or other wage after the salary income deduction sought.

    (一)

    給与等の金額給与所得控除後の給与等の金額給与等の金額給与所得控除後の給与等の金額給与等の金額給与所得控除後の給与等の金額
    以上未満以上未満以上未満
    円円円円円円円円円
    651,000円未満691,000円未満02,060,0002,184,0002,064,0002,188,0001,362,0001,448,8002,260,0002,384,0002,264,0002,388,0001,502,0001,588,800
    2,064,0002,188,0002,068,0002,192,0001,364,8001,451,6002,264,0002,388,0002,268,0002,392,0001,504,8001,591,600
    2,068,0002,192,0002,072,0002,196,0001,367,6001,454,4002,268,0002,392,0002,272,0002,396,0001,507,6001,594,400
    2,072,0002,196,0002,076,0002,200,0001,370,4001,457,2002,272,0002,396,0002,276,0002,400,0001,510,4001,597,200
    2,076,0002,200,0002,080,0002,204,0001,373,2001,460,0002,276,0002,400,0002,280,0002,404,0001,513,2001,600,000
    651,0001,900,000給与等の金額から650,000円を控除した金額2,080,0002,084,0001,376,0002,280,0002,284,0001,516,000
    2,084,0002,088,0001,378,8002,284,0002,288,0001,518,800
    2,088,0002,092,0001,381,6002,288,0002,292,0001,521,600
    2,092,0002,096,0001,384,4002,292,0002,296,0001,524,400
    2,096,0002,100,0001,387,2002,296,0002,300,0001,527,200
    1,900,0001,904,0001,250,0002,100,0002,104,0001,390,0002,300,0002,304,0001,530,000
    1,904,0001,908,0001,252,8002,104,0002,108,0001,392,8002,304,0002,308,0001,532,800
    1,908,0001,912,0001,255,6002,108,0002,112,0001,395,6002,308,0002,312,0001,535,600
    1,912,0001,916,0001,258,4002,112,0002,116,0001,398,4002,312,0002,316,0001,538,400
    1,916,0001,920,0001,261,2002,116,0002,120,0001,401,2002,316,0002,320,0001,541,200
    1,920,0001,924,0001,264,0002,120,0002,124,0001,404,0002,320,0002,324,0001,544,000
    1,924,0001,928,0001,266,8002,124,0002,128,0001,406,8002,324,0002,328,0001,546,800
    1,928,0001,932,0001,269,6002,128,0002,132,0001,409,6002,328,0002,332,0001,549,600
    1,932,0001,936,0001,272,4002,132,0002,136,0001,412,4002,332,0002,336,0001,552,400
    1,936,0001,940,0001,275,2002,136,0002,140,0001,415,2002,336,0002,340,0001,555,200
    1,940,0001,944,0001,278,0002,140,0002,144,0001,418,0002,340,0002,344,0001,558,000
    1,944,0001,948,0001,280,8002,144,0002,148,0001,420,8002,344,0002,348,0001,560,800
    1,948,0001,952,0001,283,6002,148,0002,152,0001,423,6002,348,0002,352,0001,563,600
    1,952,0001,956,0001,286,4002,152,0002,156,0001,426,4002,352,0002,356,0001,566,400
    1,956,0001,960,0001,289,2002,156,0002,160,0001,429,2002,356,0002,360,0001,569,200
    1,960,0001,964,0001,292,0002,160,0002,164,0001,432,0002,360,0002,364,0001,572,000
    1,964,0001,968,0001,294,8002,164,0002,168,0001,434,8002,364,0002,368,0001,574,800
    1,968,0001,972,0001,297,6002,168,0002,172,0001,437,6002,368,0002,372,0001,577,600
    1,972,0001,976,0001,300,4002,172,0002,176,0001,440,4002,372,0002,376,0001,580,400
    1,976,0001,980,0001,303,2002,176,0002,180,0001,443,2002,376,0002,380,0001,583,200
    1,980,0001,984,0001,306,0002,180,0002,184,0001,446,0002,380,0002,384,0001,586,000
    1,984,0001,988,0001,308,8002,184,0002,188,0001,448,8002,384,0002,388,0001,588,800
    1,988,0001,992,0001,311,6002,188,0002,192,0001,451,6002,388,0002,392,0001,591,600
    1,992,0001,996,0001,314,4002,192,0002,196,0001,454,4002,392,0002,396,0001,594,400
    1,996,0002,000,0001,317,2002,196,0002,200,0001,457,2002,396,0002,400,0001,597,200
    2,000,0002,004,0001,320,0002,200,0002,204,0001,460,0002,400,0002,404,0001,600,000
    2,004,000691,0002,008,0002,026,0001,322,800給与等の金額から690,000円を控除した金額2,204,0002,208,0001,462,8002,404,0002,408,0001,602,800
    2,008,000691,0002,012,0002,026,0001,325,600給与等の金額から690,000円を控除した金額2,208,0002,212,0001,465,6002,408,0002,412,0001,605,600
    2,012,000691,0002,016,0002,026,0001,328,400給与等の金額から690,000円を控除した金額2,212,0002,216,0001,468,4002,412,0002,416,0001,608,400
    2,016,000691,0002,020,0002,026,0001,331,200給与等の金額から690,000円を控除した金額2,216,0002,220,0001,471,2002,416,0002,420,0001,611,200
    2,020,000691,0002,024,0002,026,0001,334,000給与等の金額から690,000円を控除した金額2,220,0002,224,0001,474,0002,420,0002,424,0001,614,000
    2,024,0002,026,0002,028,0001,336,8001,336,0002,224,0002,228,0001,476,8002,424,0002,428,0001,616,800
    2,028,0002,032,0001,339,6001,338,0002,228,0002,232,0001,479,6002,428,0002,432,0001,619,600
    2,032,0002,036,0001,342,4001,342,0002,232,0002,236,0001,482,4002,432,0002,436,0001,622,400
    2,036,0002,040,0001,345,2002,236,0002,240,0001,485,2002,436,0002,440,0001,625,200
    2,040,0002,044,0001,348,0002,240,0002,244,0001,488,0002,440,0002,444,0001,628,000
    2,044,0002,048,0001,350,8002,244,0002,248,0001,490,8002,444,0002,448,0001,630,800
    2,048,0002,052,0001,353,6002,248,0002,252,0001,493,6002,448,0002,452,0001,633,600
    2,052,0002,056,0001,356,4002,252,0002,256,0001,496,4002,452,0002,456,0001,636,400
    2,056,0002,060,0001,359,2002,256,0002,260,0001,499,2002,456,0002,460,0001,639,200
    2,060,0002,064,0001,362,0002,260,0002,264,0001,502,0002,460,0002,464,0001,642,000
    2,064,0002,068,0001,364,8002,264,0002,268,0001,504,8002,464,0002,468,0001,644,800
    2,068,0002,072,0001,367,6002,268,0002,272,0001,507,6002,468,0002,472,0001,647,600
    2,072,0002,076,0001,370,4002,272,0002,276,0001,510,4002,472,0002,476,0001,650,400
    2,076,0002,080,0001,373,2002,276,0002,280,0001,513,2002,476,0002,480,0001,653,200
    2,080,0002,084,0001,376,0002,280,0002,284,0001,516,0002,480,0002,484,0001,656,000
    2,084,0002,088,0001,378,8002,284,0002,288,0001,518,8002,484,0002,488,0001,658,800
    2,088,0002,092,0001,381,6002,288,0002,292,0001,521,6002,488,0002,492,0001,661,600
    2,092,0002,096,0001,384,4002,292,0002,296,0001,524,4002,492,0002,496,0001,664,400
    2,096,0002,100,0001,387,2002,296,0002,300,0001,527,2002,496,0002,500,0001,667,200
    2,100,0002,104,0001,390,0002,300,0002,304,0001,530,0002,500,0002,504,0001,670,000
    2,104,0002,108,0001,392,8002,304,0002,308,0001,532,8002,504,0002,508,0001,672,800
    2,108,0002,112,0001,395,6002,308,0002,312,0001,535,6002,508,0002,512,0001,675,600
    2,112,0002,116,0001,398,4002,312,0002,316,0001,538,4002,512,0002,516,0001,678,400
    2,116,0002,120,0001,401,2002,316,0002,320,0001,541,2002,516,0002,520,0001,681,200
    2,120,0002,124,0001,404,0002,320,0002,324,0001,544,0002,520,0002,524,0001,684,000
    2,124,0002,128,0001,406,8002,324,0002,328,0001,546,8002,524,0002,528,0001,686,800
    2,128,0002,132,0001,409,6002,328,0002,332,0001,549,6002,528,0002,532,0001,689,600
    2,132,0002,136,0001,412,4002,332,0002,336,0001,552,4002,532,0002,536,0001,692,400
    2,136,0002,140,0001,415,2002,336,0002,340,0001,555,2002,536,0002,540,0001,695,200
    2,140,0002,144,0001,418,0002,340,0002,344,0001,558,0002,540,0002,544,0001,698,000
    2,144,0002,148,0001,420,8002,344,0002,348,0001,560,8002,544,0002,548,0001,700,800
    2,148,0002,152,0001,423,6002,348,0002,352,0001,563,6002,548,0002,552,0001,703,600
    2,152,0002,156,0001,426,4002,352,0002,356,0001,566,4002,552,0002,556,0001,706,400
    2,156,0002,160,0001,429,2002,356,0002,360,0001,569,2002,556,0002,560,0001,709,200
    2,160,0002,164,0001,432,0002,360,0002,364,0001,572,0002,560,0002,564,0001,712,000
    2,164,0002,168,0001,434,8002,364,0002,368,0001,574,8002,564,0002,568,0001,714,800
    2,168,0002,172,0001,437,6002,368,0002,372,0001,577,6002,568,0002,572,0001,717,600
    2,172,0002,176,0001,440,4002,372,0002,376,0001,580,4002,572,0002,576,0001,720,400
    2,176,0002,180,0001,443,2002,376,0002,380,0001,583,2002,576,0002,580,0001,723,200
    2,180,0002,184,0001,446,0002,380,0002,384,0001,586,0002,580,0002,584,0001,726,000

    (二)

    給与等の金額給与所得控除後の給与等の金額給与等の金額給与所得控除後の給与等の金額給与等の金額給与所得控除後の給与等の金額
    以上未満以上未満以上未満
    円円円円円円円円円
    2,460,0002,464,0001,642,0002,660,0002,664,0001,782,0002,860,0002,864,0001,922,000
    2,464,0002,468,0001,644,8002,664,0002,668,0001,784,8002,864,0002,868,0001,924,800
    2,468,0002,472,0001,647,6002,668,0002,672,0001,787,6002,868,0002,872,0001,927,600
    2,472,0002,476,0001,650,4002,672,0002,676,0001,790,4002,872,0002,876,0001,930,400
    2,476,0002,480,0001,653,2002,676,0002,680,0001,793,2002,876,0002,880,0001,933,200
    2,480,0002,484,0001,656,0002,680,0002,684,0001,796,0002,880,0002,884,0001,936,000
    2,484,0002,488,0001,658,8002,684,0002,688,0001,798,8002,884,0002,888,0001,938,800
    2,488,0002,492,0001,661,6002,688,0002,692,0001,801,6002,888,0002,892,0001,941,600
    2,492,0002,496,0001,664,4002,692,0002,696,0001,804,4002,892,0002,896,0001,944,400
    2,496,0002,500,0001,667,2002,696,0002,700,0001,807,2002,896,0002,900,0001,947,200
    2,500,0002,504,0001,670,0002,700,0002,704,0001,810,0002,900,0002,904,0001,950,000
    2,504,0002,508,0001,672,8002,704,0002,708,0001,812,8002,904,0002,908,0001,952,800
    2,508,0002,512,0001,675,6002,708,0002,712,0001,815,6002,908,0002,912,0001,955,600
    2,512,0002,516,0001,678,4002,712,0002,716,0001,818,4002,912,0002,916,0001,958,400
    2,516,0002,520,0001,681,2002,716,0002,720,0001,821,2002,916,0002,920,0001,961,200
    2,520,0002,524,0001,684,0002,720,0002,724,0001,824,0002,920,0002,924,0001,964,000
    2,524,0002,528,0001,686,8002,724,0002,728,0001,826,8002,924,0002,928,0001,966,800
    2,528,0002,532,0001,689,6002,728,0002,732,0001,829,6002,928,0002,932,0001,969,600
    2,532,0002,536,0001,692,4002,732,0002,736,0001,832,4002,932,0002,936,0001,972,400
    2,536,0002,540,0001,695,2002,736,0002,740,0001,835,2002,936,0002,940,0001,975,200
    2,540,0002,544,0001,698,0002,740,0002,744,0001,838,0002,940,0002,944,0001,978,000
    2,544,0002,548,0001,700,8002,744,0002,748,0001,840,8002,944,0002,948,0001,980,800
    2,548,0002,552,0001,703,6002,748,0002,752,0001,843,6002,948,0002,952,0001,983,600
    2,552,0002,556,0001,706,4002,752,0002,756,0001,846,4002,952,0002,956,0001,986,400
    2,556,0002,560,0001,709,2002,756,0002,760,0001,849,2002,956,0002,960,0001,989,200
    2,560,0002,564,0001,712,0002,760,0002,764,0001,852,0002,960,0002,964,0001,992,000
    2,564,0002,568,0001,714,8002,764,0002,768,0001,854,8002,964,0002,968,0001,994,800
    2,568,0002,572,0001,717,6002,768,0002,772,0001,857,6002,968,0002,972,0001,997,600
    2,572,0002,576,0001,720,4002,772,0002,776,0001,860,4002,972,0002,976,0002,000,400
    2,576,0002,580,0001,723,2002,776,0002,780,0001,863,2002,976,0002,980,0002,003,200
    2,580,0002,584,0001,726,0002,780,0002,784,0001,866,0002,980,0002,984,0002,006,000
    2,584,0002,588,0001,728,8002,784,0002,788,0001,868,8002,984,0002,988,0002,008,800
    2,588,0002,592,0001,731,6002,788,0002,792,0001,871,6002,988,0002,992,0002,011,600
    2,592,0002,596,0001,734,4002,792,0002,796,0001,874,4002,992,0002,996,0002,014,400
    2,596,0002,600,0001,737,2002,796,0002,800,0001,877,2002,996,0003,000,0002,017,200
    2,600,0002,604,0001,740,0002,800,0002,804,0001,880,0003,000,0003,004,0002,020,000
    2,604,0002,608,0001,742,8002,804,0002,808,0001,882,8003,004,0003,008,0002,022,800
    2,608,0002,612,0001,745,6002,808,0002,812,0001,885,6003,008,0003,012,0002,025,600
    2,612,0002,616,0001,748,4002,812,0002,816,0001,888,4003,012,0003,016,0002,028,400
    2,616,0002,620,0001,751,2002,816,0002,820,0001,891,2003,016,0003,020,0002,031,200
    2,620,0002,624,0001,754,0002,820,0002,824,0001,894,0003,020,0003,024,0002,034,000
    2,624,0002,628,0001,756,8002,824,0002,828,0001,896,8003,024,0003,028,0002,036,800
    2,628,0002,632,0001,759,6002,828,0002,832,0001,899,6003,028,0003,032,0002,039,600
    2,632,0002,636,0001,762,4002,832,0002,836,0001,902,4003,032,0003,036,0002,042,400
    2,636,0002,640,0001,765,2002,836,0002,840,0001,905,2003,036,0003,040,0002,045,200
    2,640,0002,644,0001,768,0002,840,0002,844,0001,908,0003,040,0003,044,0002,048,000
    2,644,0002,648,0001,770,8002,844,0002,848,0001,910,8003,044,0003,048,0002,050,800
    2,648,0002,652,0001,773,6002,848,0002,852,0001,913,6003,048,0003,052,0002,053,600
    2,652,0002,656,0001,776,4002,852,0002,856,0001,916,4003,052,0003,056,0002,056,400
    2,656,0002,660,0001,779,2002,856,0002,860,0001,919,2003,056,0003,060,0002,059,200
    2,660,0002,664,0001,782,0002,860,0002,864,0001,922,0003,060,0003,064,0002,062,000
    2,664,0002,668,0001,784,8002,864,0002,868,0001,924,8003,064,0003,068,0002,064,800
    2,668,0002,672,0001,787,6002,868,0002,872,0001,927,6003,068,0003,072,0002,067,600
    2,672,0002,676,0001,790,4002,872,0002,876,0001,930,4003,072,0003,076,0002,070,400
    2,676,0002,680,0001,793,2002,876,0002,880,0001,933,2003,076,0003,080,0002,073,200
    2,680,0002,684,0001,796,0002,880,0002,884,0001,936,0003,080,0003,084,0002,076,000
    2,684,0002,688,0001,798,8002,884,0002,888,0001,938,8003,084,0003,088,0002,078,800
    2,688,0002,692,0001,801,6002,888,0002,892,0001,941,6003,088,0003,092,0002,081,600
    2,692,0002,696,0001,804,4002,892,0002,896,0001,944,4003,092,0003,096,0002,084,400
    2,696,0002,700,0001,807,2002,896,0002,900,0001,947,2003,096,0003,100,0002,087,200
    2,700,0002,704,0001,810,0002,900,0002,904,0001,950,0003,100,0003,104,0002,090,000
    2,704,0002,708,0001,812,8002,904,0002,908,0001,952,8003,104,0003,108,0002,092,800
    2,708,0002,712,0001,815,6002,908,0002,912,0001,955,6003,108,0003,112,0002,095,600
    2,712,0002,716,0001,818,4002,912,0002,916,0001,958,4003,112,0003,116,0002,098,400
    2,716,0002,720,0001,821,2002,916,0002,920,0001,961,2003,116,0003,120,0002,101,200
    2,720,0002,724,0001,824,0002,920,0002,924,0001,964,0003,120,0003,124,0002,104,000
    2,724,0002,728,0001,826,8002,924,0002,928,0001,966,8003,124,0003,128,0002,106,800
    2,728,0002,732,0001,829,6002,928,0002,932,0001,969,6003,128,0003,132,0002,109,600
    2,732,0002,736,0001,832,4002,932,0002,936,0001,972,4003,132,0003,136,0002,112,400
    2,736,0002,740,0001,835,2002,936,0002,940,0001,975,2003,136,0003,140,0002,115,200
    2,740,0002,744,0001,838,0002,940,0002,944,0001,978,0003,140,0003,144,0002,118,000
    2,744,0002,748,0001,840,8002,944,0002,948,0001,980,8003,144,0003,148,0002,120,800
    2,748,0002,752,0001,843,6002,948,0002,952,0001,983,6003,148,0003,152,0002,123,600
    2,752,0002,756,0001,846,4002,952,0002,956,0001,986,4003,152,0003,156,0002,126,400
    2,756,0002,760,0001,849,2002,956,0002,960,0001,989,2003,156,0003,160,0002,129,200
    2,760,0002,764,0001,852,0002,960,0002,964,0001,992,0003,160,0003,164,0002,132,000
    2,764,0002,768,0001,854,8002,964,0002,968,0001,994,8003,164,0003,168,0002,134,800
    2,768,0002,772,0001,857,6002,968,0002,972,0001,997,6003,168,0003,172,0002,137,600
    2,772,0002,776,0001,860,4002,972,0002,976,0002,000,4003,172,0003,176,0002,140,400
    2,776,0002,780,0001,863,2002,976,0002,980,0002,003,2003,176,0003,180,0002,143,200
    2,780,0002,784,0001,866,0002,980,0002,984,0002,006,0003,180,0003,184,0002,146,000

    (三)

    給与等の金額給与所得控除後の給与等の金額給与等の金額給与所得控除後の給与等の金額給与等の金額給与所得控除後の給与等の金額
    以上未満以上未満以上未満
    円円円円円円円円円
    3,060,0003,064,0002,062,0003,260,0003,264,0002,202,0003,460,0003,464,0002,342,000
    3,064,0003,068,0002,064,8003,264,0003,268,0002,204,8003,464,0003,468,0002,344,800
    3,068,0003,072,0002,067,6003,268,0003,272,0002,207,6003,468,0003,472,0002,347,600
    3,072,0003,076,0002,070,4003,272,0003,276,0002,210,4003,472,0003,476,0002,350,400
    3,076,0003,080,0002,073,2003,276,0003,280,0002,213,2003,476,0003,480,0002,353,200
    3,080,0003,084,0002,076,0003,280,0003,284,0002,216,0003,480,0003,484,0002,356,000
    3,084,0003,088,0002,078,8003,284,0003,288,0002,218,8003,484,0003,488,0002,358,800
    3,088,0003,092,0002,081,6003,288,0003,292,0002,221,6003,488,0003,492,0002,361,600
    3,092,0003,096,0002,084,4003,292,0003,296,0002,224,4003,492,0003,496,0002,364,400
    3,096,0003,100,0002,087,2003,296,0003,300,0002,227,2003,496,0003,500,0002,367,200
    3,100,0003,104,0002,090,0003,300,0003,304,0002,230,0003,500,0003,504,0002,370,000
    3,104,0003,108,0002,092,8003,304,0003,308,0002,232,8003,504,0003,508,0002,372,800
    3,108,0003,112,0002,095,6003,308,0003,312,0002,235,6003,508,0003,512,0002,375,600
    3,112,0003,116,0002,098,4003,312,0003,316,0002,238,4003,512,0003,516,0002,378,400
    3,116,0003,120,0002,101,2003,316,0003,320,0002,241,2003,516,0003,520,0002,381,200
    3,120,0003,124,0002,104,0003,320,0003,324,0002,244,0003,520,0003,524,0002,384,000
    3,124,0003,128,0002,106,8003,324,0003,328,0002,246,8003,524,0003,528,0002,386,800
    3,128,0003,132,0002,109,6003,328,0003,332,0002,249,6003,528,0003,532,0002,389,600
    3,132,0003,136,0002,112,4003,332,0003,336,0002,252,4003,532,0003,536,0002,392,400
    3,136,0003,140,0002,115,2003,336,0003,340,0002,255,2003,536,0003,540,0002,395,200
    3,140,0003,144,0002,118,0003,340,0003,344,0002,258,0003,540,0003,544,0002,398,000
    3,144,0003,148,0002,120,8003,344,0003,348,0002,260,8003,544,0003,548,0002,400,800
    3,148,0003,152,0002,123,6003,348,0003,352,0002,263,6003,548,0003,552,0002,403,600
    3,152,0003,156,0002,126,4003,352,0003,356,0002,266,4003,552,0003,556,0002,406,400
    3,156,0003,160,0002,129,2003,356,0003,360,0002,269,2003,556,0003,560,0002,409,200
    3,160,0003,164,0002,132,0003,360,0003,364,0002,272,0003,560,0003,564,0002,412,000
    3,164,0003,168,0002,134,8003,364,0003,368,0002,274,8003,564,0003,568,0002,414,800
    3,168,0003,172,0002,137,6003,368,0003,372,0002,277,6003,568,0003,572,0002,417,600
    3,172,0003,176,0002,140,4003,372,0003,376,0002,280,4003,572,0003,576,0002,420,400
    3,176,0003,180,0002,143,2003,376,0003,380,0002,283,2003,576,0003,580,0002,423,200
    3,180,0003,184,0002,146,0003,380,0003,384,0002,286,0003,580,0003,584,0002,426,000
    3,184,0003,188,0002,148,8003,384,0003,388,0002,288,8003,584,0003,588,0002,428,800
    3,188,0003,192,0002,151,6003,388,0003,392,0002,291,6003,588,0003,592,0002,431,600
    3,192,0003,196,0002,154,4003,392,0003,396,0002,294,4003,592,0003,596,0002,434,400
    3,196,0003,200,0002,157,2003,396,0003,400,0002,297,2003,596,0003,600,0002,437,200
    3,200,0003,204,0002,160,0003,400,0003,404,0002,300,0003,600,0003,604,0002,440,000
    3,204,0003,208,0002,162,8003,404,0003,408,0002,302,8003,604,0003,608,0002,443,200
    3,208,0003,212,0002,165,6003,408,0003,412,0002,305,6003,608,0003,612,0002,446,400
    3,212,0003,216,0002,168,4003,412,0003,416,0002,308,4003,612,0003,616,0002,449,600
    3,216,0003,220,0002,171,2003,416,0003,420,0002,311,2003,616,0003,620,0002,452,800
    3,220,0003,224,0002,174,0003,420,0003,424,0002,314,0003,620,0003,624,0002,456,000
    3,224,0003,228,0002,176,8003,424,0003,428,0002,316,8003,624,0003,628,0002,459,200
    3,228,0003,232,0002,179,6003,428,0003,432,0002,319,6003,628,0003,632,0002,462,400
    3,232,0003,236,0002,182,4003,432,0003,436,0002,322,4003,632,0003,636,0002,465,600
    3,236,0003,240,0002,185,2003,436,0003,440,0002,325,2003,636,0003,640,0002,468,800
    3,240,0003,244,0002,188,0003,440,0003,444,0002,328,0003,640,0003,644,0002,472,000
    3,244,0003,248,0002,190,8003,444,0003,448,0002,330,8003,644,0003,648,0002,475,200
    3,248,0003,252,0002,193,6003,448,0003,452,0002,333,6003,648,0003,652,0002,478,400
    3,252,0003,256,0002,196,4003,452,0003,456,0002,336,4003,652,0003,656,0002,481,600
    3,256,0003,260,0002,199,2003,456,0003,460,0002,339,2003,656,0003,660,0002,484,800
    3,260,0003,264,0002,202,0003,460,0003,464,0002,342,0003,660,0003,664,0002,488,000
    3,264,0003,268,0002,204,8003,464,0003,468,0002,344,8003,664,0003,668,0002,491,200
    3,268,0003,272,0002,207,6003,468,0003,472,0002,347,6003,668,0003,672,0002,494,400
    3,272,0003,276,0002,210,4003,472,0003,476,0002,350,4003,672,0003,676,0002,497,600
    3,276,0003,280,0002,213,2003,476,0003,480,0002,353,2003,676,0003,680,0002,500,800
    3,280,0003,284,0002,216,0003,480,0003,484,0002,356,0003,680,0003,684,0002,504,000
    3,284,0003,288,0002,218,8003,484,0003,488,0002,358,8003,684,0003,688,0002,507,200
    3,288,0003,292,0002,221,6003,488,0003,492,0002,361,6003,688,0003,692,0002,510,400
    3,292,0003,296,0002,224,4003,492,0003,496,0002,364,4003,692,0003,696,0002,513,600
    3,296,0003,300,0002,227,2003,496,0003,500,0002,367,2003,696,0003,700,0002,516,800
    3,300,0003,304,0002,230,0003,500,0003,504,0002,370,0003,700,0003,704,0002,520,000
    3,304,0003,308,0002,232,8003,504,0003,508,0002,372,8003,704,0003,708,0002,523,200
    3,308,0003,312,0002,235,6003,508,0003,512,0002,375,6003,708,0003,712,0002,526,400
    3,312,0003,316,0002,238,4003,512,0003,516,0002,378,4003,712,0003,716,0002,529,600
    3,316,0003,320,0002,241,2003,516,0003,520,0002,381,2003,716,0003,720,0002,532,800
    3,320,0003,324,0002,244,0003,520,0003,524,0002,384,0003,720,0003,724,0002,536,000
    3,324,0003,328,0002,246,8003,524,0003,528,0002,386,8003,724,0003,728,0002,539,200
    3,328,0003,332,0002,249,6003,528,0003,532,0002,389,6003,728,0003,732,0002,542,400
    3,332,0003,336,0002,252,4003,532,0003,536,0002,392,4003,732,0003,736,0002,545,600
    3,336,0003,340,0002,255,2003,536,0003,540,0002,395,2003,736,0003,740,0002,548,800
    3,340,0003,344,0002,258,0003,540,0003,544,0002,398,0003,740,0003,744,0002,552,000
    3,344,0003,348,0002,260,8003,544,0003,548,0002,400,8003,744,0003,748,0002,555,200
    3,348,0003,352,0002,263,6003,548,0003,552,0002,403,6003,748,0003,752,0002,558,400
    3,352,0003,356,0002,266,4003,552,0003,556,0002,406,4003,752,0003,756,0002,561,600
    3,356,0003,360,0002,269,2003,556,0003,560,0002,409,2003,756,0003,760,0002,564,800
    3,360,0003,364,0002,272,0003,560,0003,564,0002,412,0003,760,0003,764,0002,568,000
    3,364,0003,368,0002,274,8003,564,0003,568,0002,414,8003,764,0003,768,0002,571,200
    3,368,0003,372,0002,277,6003,568,0003,572,0002,417,6003,768,0003,772,0002,574,400
    3,372,0003,376,0002,280,4003,572,0003,576,0002,420,4003,772,0003,776,0002,577,600
    3,376,0003,380,0002,283,2003,576,0003,580,0002,423,2003,776,0003,780,0002,580,800
    3,380,0003,384,0002,286,0003,580,0003,584,0002,426,0003,780,0003,784,0002,584,000

    (四)

    給与等の金額給与所得控除後の給与等の金額給与等の金額給与所得控除後の給与等の金額給与等の金額給与所得控除後の給与等の金額
    以上未満以上未満以上未満
    円円円円円円円円円
    3,660,0003,664,0002,488,0003,860,0003,864,0002,648,0004,060,0004,064,0002,808,000
    3,664,0003,668,0002,491,2003,864,0003,868,0002,651,2004,064,0004,068,0002,811,200
    3,668,0003,672,0002,494,4003,868,0003,872,0002,654,4004,068,0004,072,0002,814,400
    3,672,0003,676,0002,497,6003,872,0003,876,0002,657,6004,072,0004,076,0002,817,600
    3,676,0003,680,0002,500,8003,876,0003,880,0002,660,8004,076,0004,080,0002,820,800
    3,680,0003,684,0002,504,0003,880,0003,884,0002,664,0004,080,0004,084,0002,824,000
    3,684,0003,688,0002,507,2003,884,0003,888,0002,667,2004,084,0004,088,0002,827,200
    3,688,0003,692,0002,510,4003,888,0003,892,0002,670,4004,088,0004,092,0002,830,400
    3,692,0003,696,0002,513,6003,892,0003,896,0002,673,6004,092,0004,096,0002,833,600
    3,696,0003,700,0002,516,8003,896,0003,900,0002,676,8004,096,0004,100,0002,836,800
    3,700,0003,704,0002,520,0003,900,0003,904,0002,680,0004,100,0004,104,0002,840,000
    3,704,0003,708,0002,523,2003,904,0003,908,0002,683,2004,104,0004,108,0002,843,200
    3,708,0003,712,0002,526,4003,908,0003,912,0002,686,4004,108,0004,112,0002,846,400
    3,712,0003,716,0002,529,6003,912,0003,916,0002,689,6004,112,0004,116,0002,849,600
    3,716,0003,720,0002,532,8003,916,0003,920,0002,692,8004,116,0004,120,0002,852,800
    3,720,0003,724,0002,536,0003,920,0003,924,0002,696,0004,120,0004,124,0002,856,000
    3,724,0003,728,0002,539,2003,924,0003,928,0002,699,2004,124,0004,128,0002,859,200
    3,728,0003,732,0002,542,4003,928,0003,932,0002,702,4004,128,0004,132,0002,862,400
    3,732,0003,736,0002,545,6003,932,0003,936,0002,705,6004,132,0004,136,0002,865,600
    3,736,0003,740,0002,548,8003,936,0003,940,0002,708,8004,136,0004,140,0002,868,800
    3,740,0003,744,0002,552,0003,940,0003,944,0002,712,0004,140,0004,144,0002,872,000
    3,744,0003,748,0002,555,2003,944,0003,948,0002,715,2004,144,0004,148,0002,875,200
    3,748,0003,752,0002,558,4003,948,0003,952,0002,718,4004,148,0004,152,0002,878,400
    3,752,0003,756,0002,561,6003,952,0003,956,0002,721,6004,152,0004,156,0002,881,600
    3,756,0003,760,0002,564,8003,956,0003,960,0002,724,8004,156,0004,160,0002,884,800
    3,760,0003,764,0002,568,0003,960,0003,964,0002,728,0004,160,0004,164,0002,888,000
    3,764,0003,768,0002,571,2003,964,0003,968,0002,731,2004,164,0004,168,0002,891,200
    3,768,0003,772,0002,574,4003,968,0003,972,0002,734,4004,168,0004,172,0002,894,400
    3,772,0003,776,0002,577,6003,972,0003,976,0002,737,6004,172,0004,176,0002,897,600
    3,776,0003,780,0002,580,8003,976,0003,980,0002,740,8004,176,0004,180,0002,900,800
    3,780,0003,784,0002,584,0003,980,0003,984,0002,744,0004,180,0004,184,0002,904,000
    3,784,0003,788,0002,587,2003,984,0003,988,0002,747,2004,184,0004,188,0002,907,200
    3,788,0003,792,0002,590,4003,988,0003,992,0002,750,4004,188,0004,192,0002,910,400
    3,792,0003,796,0002,593,6003,992,0003,996,0002,753,6004,192,0004,196,0002,913,600
    3,796,0003,800,0002,596,8003,996,0004,000,0002,756,8004,196,0004,200,0002,916,800
    3,800,0003,804,0002,600,0004,000,0004,004,0002,760,0004,200,0004,204,0002,920,000
    3,804,0003,808,0002,603,2004,004,0004,008,0002,763,2004,204,0004,208,0002,923,200
    3,808,0003,812,0002,606,4004,008,0004,012,0002,766,4004,208,0004,212,0002,926,400
    3,812,0003,816,0002,609,6004,012,0004,016,0002,769,6004,212,0004,216,0002,929,600
    3,816,0003,820,0002,612,8004,016,0004,020,0002,772,8004,216,0004,220,0002,932,800
    3,820,0003,824,0002,616,0004,020,0004,024,0002,776,0004,220,0004,224,0002,936,000
    3,824,0003,828,0002,619,2004,024,0004,028,0002,779,2004,224,0004,228,0002,939,200
    3,828,0003,832,0002,622,4004,028,0004,032,0002,782,4004,228,0004,232,0002,942,400
    3,832,0003,836,0002,625,6004,032,0004,036,0002,785,6004,232,0004,236,0002,945,600
    3,836,0003,840,0002,628,8004,036,0004,040,0002,788,8004,236,0004,240,0002,948,800
    3,840,0003,844,0002,632,0004,040,0004,044,0002,792,0004,240,0004,244,0002,952,000
    3,844,0003,848,0002,635,2004,044,0004,048,0002,795,2004,244,0004,248,0002,955,200
    3,848,0003,852,0002,638,4004,048,0004,052,0002,798,4004,248,0004,252,0002,958,400
    3,852,0003,856,0002,641,6004,052,0004,056,0002,801,6004,252,0004,256,0002,961,600
    3,856,0003,860,0002,644,8004,056,0004,060,0002,804,8004,256,0004,260,0002,964,800
    3,860,0003,864,0002,648,0004,060,0004,064,0002,808,0004,260,0004,264,0002,968,000
    3,864,0003,868,0002,651,2004,064,0004,068,0002,811,2004,264,0004,268,0002,971,200
    3,868,0003,872,0002,654,4004,068,0004,072,0002,814,4004,268,0004,272,0002,974,400
    3,872,0003,876,0002,657,6004,072,0004,076,0002,817,6004,272,0004,276,0002,977,600
    3,876,0003,880,0002,660,8004,076,0004,080,0002,820,8004,276,0004,280,0002,980,800
    3,880,0003,884,0002,664,0004,080,0004,084,0002,824,0004,280,0004,284,0002,984,000
    3,884,0003,888,0002,667,2004,084,0004,088,0002,827,2004,284,0004,288,0002,987,200
    3,888,0003,892,0002,670,4004,088,0004,092,0002,830,4004,288,0004,292,0002,990,400
    3,892,0003,896,0002,673,6004,092,0004,096,0002,833,6004,292,0004,296,0002,993,600
    3,896,0003,900,0002,676,8004,096,0004,100,0002,836,8004,296,0004,300,0002,996,800
    3,900,0003,904,0002,680,0004,100,0004,104,0002,840,0004,300,0004,304,0003,000,000
    3,904,0003,908,0002,683,2004,104,0004,108,0002,843,2004,304,0004,308,0003,003,200
    3,908,0003,912,0002,686,4004,108,0004,112,0002,846,4004,308,0004,312,0003,006,400
    3,912,0003,916,0002,689,6004,112,0004,116,0002,849,6004,312,0004,316,0003,009,600
    3,916,0003,920,0002,692,8004,116,0004,120,0002,852,8004,316,0004,320,0003,012,800
    3,920,0003,924,0002,696,0004,120,0004,124,0002,856,0004,320,0004,324,0003,016,000
    3,924,0003,928,0002,699,2004,124,0004,128,0002,859,2004,324,0004,328,0003,019,200
    3,928,0003,932,0002,702,4004,128,0004,132,0002,862,4004,328,0004,332,0003,022,400
    3,932,0003,936,0002,705,6004,132,0004,136,0002,865,6004,332,0004,336,0003,025,600
    3,936,0003,940,0002,708,8004,136,0004,140,0002,868,8004,336,0004,340,0003,028,800
    3,940,0003,944,0002,712,0004,140,0004,144,0002,872,0004,340,0004,344,0003,032,000
    3,944,0003,948,0002,715,2004,144,0004,148,0002,875,2004,344,0004,348,0003,035,200
    3,948,0003,952,0002,718,4004,148,0004,152,0002,878,4004,348,0004,352,0003,038,400
    3,952,0003,956,0002,721,6004,152,0004,156,0002,881,6004,352,0004,356,0003,041,600
    3,956,0003,960,0002,724,8004,156,0004,160,0002,884,8004,356,0004,360,0003,044,800
    3,960,0003,964,0002,728,0004,160,0004,164,0002,888,0004,360,0004,364,0003,048,000
    3,964,0003,968,0002,731,2004,164,0004,168,0002,891,2004,364,0004,368,0003,051,200
    3,968,0003,972,0002,734,4004,168,0004,172,0002,894,4004,368,0004,372,0003,054,400
    3,972,0003,976,0002,737,6004,172,0004,176,0002,897,6004,372,0004,376,0003,057,600
    3,976,0003,980,0002,740,8004,176,0004,180,0002,900,8004,376,0004,380,0003,060,800
    3,980,0003,984,0002,744,0004,180,0004,184,0002,904,0004,380,0004,384,0003,064,000

    (五)

    給与等の金額給与所得控除後の給与等の金額給与等の金額給与所得控除後の給与等の金額給与等の金額給与所得控除後の給与等の金額
    以上未満以上未満以上未満
    円円円円円円円円円
    4,260,0004,264,0002,968,0004,460,0004,464,0003,128,0004,660,0004,664,0003,288,000
    4,264,0004,268,0002,971,2004,464,0004,468,0003,131,2004,664,0004,668,0003,291,200
    4,268,0004,272,0002,974,4004,468,0004,472,0003,134,4004,668,0004,672,0003,294,400
    4,272,0004,276,0002,977,6004,472,0004,476,0003,137,6004,672,0004,676,0003,297,600
    4,276,0004,280,0002,980,8004,476,0004,480,0003,140,8004,676,0004,680,0003,300,800
    4,280,0004,284,0002,984,0004,480,0004,484,0003,144,0004,680,0004,684,0003,304,000
    4,284,0004,288,0002,987,2004,484,0004,488,0003,147,2004,684,0004,688,0003,307,200
    4,288,0004,292,0002,990,4004,488,0004,492,0003,150,4004,688,0004,692,0003,310,400
    4,292,0004,296,0002,993,6004,492,0004,496,0003,153,6004,692,0004,696,0003,313,600
    4,296,0004,300,0002,996,8004,496,0004,500,0003,156,8004,696,0004,700,0003,316,800
    4,300,0004,304,0003,000,0004,500,0004,504,0003,160,0004,700,0004,704,0003,320,000
    4,304,0004,308,0003,003,2004,504,0004,508,0003,163,2004,704,0004,708,0003,323,200
    4,308,0004,312,0003,006,4004,508,0004,512,0003,166,4004,708,0004,712,0003,326,400
    4,312,0004,316,0003,009,6004,512,0004,516,0003,169,6004,712,0004,716,0003,329,600
    4,316,0004,320,0003,012,8004,516,0004,520,0003,172,8004,716,0004,720,0003,332,800
    4,320,0004,324,0003,016,0004,520,0004,524,0003,176,0004,720,0004,724,0003,336,000
    4,324,0004,328,0003,019,2004,524,0004,528,0003,179,2004,724,0004,728,0003,339,200
    4,328,0004,332,0003,022,4004,528,0004,532,0003,182,4004,728,0004,732,0003,342,400
    4,332,0004,336,0003,025,6004,532,0004,536,0003,185,6004,732,0004,736,0003,345,600
    4,336,0004,340,0003,028,8004,536,0004,540,0003,188,8004,736,0004,740,0003,348,800
    4,340,0004,344,0003,032,0004,540,0004,544,0003,192,0004,740,0004,744,0003,352,000
    4,344,0004,348,0003,035,2004,544,0004,548,0003,195,2004,744,0004,748,0003,355,200
    4,348,0004,352,0003,038,4004,548,0004,552,0003,198,4004,748,0004,752,0003,358,400
    4,352,0004,356,0003,041,6004,552,0004,556,0003,201,6004,752,0004,756,0003,361,600
    4,356,0004,360,0003,044,8004,556,0004,560,0003,204,8004,756,0004,760,0003,364,800
    4,360,0004,364,0003,048,0004,560,0004,564,0003,208,0004,760,0004,764,0003,368,000
    4,364,0004,368,0003,051,2004,564,0004,568,0003,211,2004,764,0004,768,0003,371,200
    4,368,0004,372,0003,054,4004,568,0004,572,0003,214,4004,768,0004,772,0003,374,400
    4,372,0004,376,0003,057,6004,572,0004,576,0003,217,6004,772,0004,776,0003,377,600
    4,376,0004,380,0003,060,8004,576,0004,580,0003,220,8004,776,0004,780,0003,380,800
    4,380,0004,384,0003,064,0004,580,0004,584,0003,224,0004,780,0004,784,0003,384,000
    4,384,0004,388,0003,067,2004,584,0004,588,0003,227,2004,784,0004,788,0003,387,200
    4,388,0004,392,0003,070,4004,588,0004,592,0003,230,4004,788,0004,792,0003,390,400
    4,392,0004,396,0003,073,6004,592,0004,596,0003,233,6004,792,0004,796,0003,393,600
    4,396,0004,400,0003,076,8004,596,0004,600,0003,236,8004,796,0004,800,0003,396,800
    4,400,0004,404,0003,080,0004,600,0004,604,0003,240,0004,800,0004,804,0003,400,000
    4,404,0004,408,0003,083,2004,604,0004,608,0003,243,2004,804,0004,808,0003,403,200
    4,408,0004,412,0003,086,4004,608,0004,612,0003,246,4004,808,0004,812,0003,406,400
    4,412,0004,416,0003,089,6004,612,0004,616,0003,249,6004,812,0004,816,0003,409,600
    4,416,0004,420,0003,092,8004,616,0004,620,0003,252,8004,816,0004,820,0003,412,800
    4,420,0004,424,0003,096,0004,620,0004,624,0003,256,0004,820,0004,824,0003,416,000
    4,424,0004,428,0003,099,2004,624,0004,628,0003,259,2004,824,0004,828,0003,419,200
    4,428,0004,432,0003,102,4004,628,0004,632,0003,262,4004,828,0004,832,0003,422,400
    4,432,0004,436,0003,105,6004,632,0004,636,0003,265,6004,832,0004,836,0003,425,600
    4,436,0004,440,0003,108,8004,636,0004,640,0003,268,8004,836,0004,840,0003,428,800
    4,440,0004,444,0003,112,0004,640,0004,644,0003,272,0004,840,0004,844,0003,432,000
    4,444,0004,448,0003,115,2004,644,0004,648,0003,275,2004,844,0004,848,0003,435,200
    4,448,0004,452,0003,118,4004,648,0004,652,0003,278,4004,848,0004,852,0003,438,400
    4,452,0004,456,0003,121,6004,652,0004,656,0003,281,6004,852,0004,856,0003,441,600
    4,456,0004,460,0003,124,8004,656,0004,660,0003,284,8004,856,0004,860,0003,444,800
    4,460,0004,464,0003,128,0004,660,0004,664,0003,288,0004,860,0004,864,0003,448,000
    4,464,0004,468,0003,131,2004,664,0004,668,0003,291,2004,864,0004,868,0003,451,200
    4,468,0004,472,0003,134,4004,668,0004,672,0003,294,4004,868,0004,872,0003,454,400
    4,472,0004,476,0003,137,6004,672,0004,676,0003,297,6004,872,0004,876,0003,457,600
    4,476,0004,480,0003,140,8004,676,0004,680,0003,300,8004,876,0004,880,0003,460,800
    4,480,0004,484,0003,144,0004,680,0004,684,0003,304,0004,880,0004,884,0003,464,000
    4,484,0004,488,0003,147,2004,684,0004,688,0003,307,2004,884,0004,888,0003,467,200
    4,488,0004,492,0003,150,4004,688,0004,692,0003,310,4004,888,0004,892,0003,470,400
    4,492,0004,496,0003,153,6004,692,0004,696,0003,313,6004,892,0004,896,0003,473,600
    4,496,0004,500,0003,156,8004,696,0004,700,0003,316,8004,896,0004,900,0003,476,800
    4,500,0004,504,0003,160,0004,700,0004,704,0003,320,0004,900,0004,904,0003,480,000
    4,504,0004,508,0003,163,2004,704,0004,708,0003,323,2004,904,0004,908,0003,483,200
    4,508,0004,512,0003,166,4004,708,0004,712,0003,326,4004,908,0004,912,0003,486,400
    4,512,0004,516,0003,169,6004,712,0004,716,0003,329,6004,912,0004,916,0003,489,600
    4,516,0004,520,0003,172,8004,716,0004,720,0003,332,8004,916,0004,920,0003,492,800
    4,520,0004,524,0003,176,0004,720,0004,724,0003,336,0004,920,0004,924,0003,496,000
    4,524,0004,528,0003,179,2004,724,0004,728,0003,339,2004,924,0004,928,0003,499,200
    4,528,0004,532,0003,182,4004,728,0004,732,0003,342,4004,928,0004,932,0003,502,400
    4,532,0004,536,0003,185,6004,732,0004,736,0003,345,6004,932,0004,936,0003,505,600
    4,536,0004,540,0003,188,8004,736,0004,740,0003,348,8004,936,0004,940,0003,508,800
    4,540,0004,544,0003,192,0004,740,0004,744,0003,352,0004,940,0004,944,0003,512,000
    4,544,0004,548,0003,195,2004,744,0004,748,0003,355,2004,944,0004,948,0003,515,200
    4,548,0004,552,0003,198,4004,748,0004,752,0003,358,4004,948,0004,952,0003,518,400
    4,552,0004,556,0003,201,6004,752,0004,756,0003,361,6004,952,0004,956,0003,521,600
    4,556,0004,560,0003,204,8004,756,0004,760,0003,364,8004,956,0004,960,0003,524,800
    4,560,0004,564,0003,208,0004,760,0004,764,0003,368,0004,960,0004,964,0003,528,000
    4,564,0004,568,0003,211,2004,764,0004,768,0003,371,2004,964,0004,968,0003,531,200
    4,568,0004,572,0003,214,4004,768,0004,772,0003,374,4004,968,0004,972,0003,534,400
    4,572,0004,576,0003,217,6004,772,0004,776,0003,377,6004,972,0004,976,0003,537,600
    4,576,0004,580,0003,220,8004,776,0004,780,0003,380,8004,976,0004,980,0003,540,800
    4,580,0004,584,0003,224,0004,780,0004,784,0003,384,0004,980,0004,984,0003,544,000

    (六)

    給与等の金額給与所得控除後の給与等の金額給与等の金額給与所得控除後の給与等の金額給与等の金額給与所得控除後の給与等の金額
    以上未満以上未満以上未満
    円円円円円円円円円
    4,860,0004,864,0003,448,0005,060,0005,064,0003,608,0005,260,0005,264,0003,768,000
    4,864,0004,868,0003,451,2005,064,0005,068,0003,611,2005,264,0005,268,0003,771,200
    4,868,0004,872,0003,454,4005,068,0005,072,0003,614,4005,268,0005,272,0003,774,400
    4,872,0004,876,0003,457,6005,072,0005,076,0003,617,6005,272,0005,276,0003,777,600
    4,876,0004,880,0003,460,8005,076,0005,080,0003,620,8005,276,0005,280,0003,780,800
    4,880,0004,884,0003,464,0005,080,0005,084,0003,624,0005,280,0005,284,0003,784,000
    4,884,0004,888,0003,467,2005,084,0005,088,0003,627,2005,284,0005,288,0003,787,200
    4,888,0004,892,0003,470,4005,088,0005,092,0003,630,4005,288,0005,292,0003,790,400
    4,892,0004,896,0003,473,6005,092,0005,096,0003,633,6005,292,0005,296,0003,793,600
    4,896,0004,900,0003,476,8005,096,0005,100,0003,636,8005,296,0005,300,0003,796,800
    4,900,0004,904,0003,480,0005,100,0005,104,0003,640,0005,300,0005,304,0003,800,000
    4,904,0004,908,0003,483,2005,104,0005,108,0003,643,2005,304,0005,308,0003,803,200
    4,908,0004,912,0003,486,4005,108,0005,112,0003,646,4005,308,0005,312,0003,806,400
    4,912,0004,916,0003,489,6005,112,0005,116,0003,649,6005,312,0005,316,0003,809,600
    4,916,0004,920,0003,492,8005,116,0005,120,0003,652,8005,316,0005,320,0003,812,800
    4,920,0004,924,0003,496,0005,120,0005,124,0003,656,0005,320,0005,324,0003,816,000
    4,924,0004,928,0003,499,2005,124,0005,128,0003,659,2005,324,0005,328,0003,819,200
    4,928,0004,932,0003,502,4005,128,0005,132,0003,662,4005,328,0005,332,0003,822,400
    4,932,0004,936,0003,505,6005,132,0005,136,0003,665,6005,332,0005,336,0003,825,600
    4,936,0004,940,0003,508,8005,136,0005,140,0003,668,8005,336,0005,340,0003,828,800
    4,940,0004,944,0003,512,0005,140,0005,144,0003,672,0005,340,0005,344,0003,832,000
    4,944,0004,948,0003,515,2005,144,0005,148,0003,675,2005,344,0005,348,0003,835,200
    4,948,0004,952,0003,518,4005,148,0005,152,0003,678,4005,348,0005,352,0003,838,400
    4,952,0004,956,0003,521,6005,152,0005,156,0003,681,6005,352,0005,356,0003,841,600
    4,956,0004,960,0003,524,8005,156,0005,160,0003,684,8005,356,0005,360,0003,844,800
    4,960,0004,964,0003,528,0005,160,0005,164,0003,688,0005,360,0005,364,0003,848,000
    4,964,0004,968,0003,531,2005,164,0005,168,0003,691,2005,364,0005,368,0003,851,200
    4,968,0004,972,0003,534,4005,168,0005,172,0003,694,4005,368,0005,372,0003,854,400
    4,972,0004,976,0003,537,6005,172,0005,176,0003,697,6005,372,0005,376,0003,857,600
    4,976,0004,980,0003,540,8005,176,0005,180,0003,700,8005,376,0005,380,0003,860,800
    4,980,0004,984,0003,544,0005,180,0005,184,0003,704,0005,380,0005,384,0003,864,000
    4,984,0004,988,0003,547,2005,184,0005,188,0003,707,2005,384,0005,388,0003,867,200
    4,988,0004,992,0003,550,4005,188,0005,192,0003,710,4005,388,0005,392,0003,870,400
    4,992,0004,996,0003,553,6005,192,0005,196,0003,713,6005,392,0005,396,0003,873,600
    4,996,0005,000,0003,556,8005,196,0005,200,0003,716,8005,396,0005,400,0003,876,800
    5,000,0005,004,0003,560,0005,200,0005,204,0003,720,0005,400,0005,404,0003,880,000
    5,004,0005,008,0003,563,2005,204,0005,208,0003,723,2005,404,0005,408,0003,883,200
    5,008,0005,012,0003,566,4005,208,0005,212,0003,726,4005,408,0005,412,0003,886,400
    5,012,0005,016,0003,569,6005,212,0005,216,0003,729,6005,412,0005,416,0003,889,600
    5,016,0005,020,0003,572,8005,216,0005,220,0003,732,8005,416,0005,420,0003,892,800
    5,020,0005,024,0003,576,0005,220,0005,224,0003,736,0005,420,0005,424,0003,896,000
    5,024,0005,028,0003,579,2005,224,0005,228,0003,739,2005,424,0005,428,0003,899,200
    5,028,0005,032,0003,582,4005,228,0005,232,0003,742,4005,428,0005,432,0003,902,400
    5,032,0005,036,0003,585,6005,232,0005,236,0003,745,6005,432,0005,436,0003,905,600
    5,036,0005,040,0003,588,8005,236,0005,240,0003,748,8005,436,0005,440,0003,908,800
    5,040,0005,044,0003,592,0005,240,0005,244,0003,752,0005,440,0005,444,0003,912,000
    5,044,0005,048,0003,595,2005,244,0005,248,0003,755,2005,444,0005,448,0003,915,200
    5,048,0005,052,0003,598,4005,248,0005,252,0003,758,4005,448,0005,452,0003,918,400
    5,052,0005,056,0003,601,6005,252,0005,256,0003,761,6005,452,0005,456,0003,921,600
    5,056,0005,060,0003,604,8005,256,0005,260,0003,764,8005,456,0005,460,0003,924,800
    5,060,0005,064,0003,608,0005,260,0005,264,0003,768,0005,460,0005,464,0003,928,000
    5,064,0005,068,0003,611,2005,264,0005,268,0003,771,2005,464,0005,468,0003,931,200
    5,068,0005,072,0003,614,4005,268,0005,272,0003,774,4005,468,0005,472,0003,934,400
    5,072,0005,076,0003,617,6005,272,0005,276,0003,777,6005,472,0005,476,0003,937,600
    5,076,0005,080,0003,620,8005,276,0005,280,0003,780,8005,476,0005,480,0003,940,800
    5,080,0005,084,0003,624,0005,280,0005,284,0003,784,0005,480,0005,484,0003,944,000
    5,084,0005,088,0003,627,2005,284,0005,288,0003,787,2005,484,0005,488,0003,947,200
    5,088,0005,092,0003,630,4005,288,0005,292,0003,790,4005,488,0005,492,0003,950,400
    5,092,0005,096,0003,633,6005,292,0005,296,0003,793,6005,492,0005,496,0003,953,600
    5,096,0005,100,0003,636,8005,296,0005,300,0003,796,8005,496,0005,500,0003,956,800
    5,100,0005,104,0003,640,0005,300,0005,304,0003,800,0005,500,0005,504,0003,960,000
    5,104,0005,108,0003,643,2005,304,0005,308,0003,803,2005,504,0005,508,0003,963,200
    5,108,0005,112,0003,646,4005,308,0005,312,0003,806,4005,508,0005,512,0003,966,400
    5,112,0005,116,0003,649,6005,312,0005,316,0003,809,6005,512,0005,516,0003,969,600
    5,116,0005,120,0003,652,8005,316,0005,320,0003,812,8005,516,0005,520,0003,972,800
    5,120,0005,124,0003,656,0005,320,0005,324,0003,816,0005,520,0005,524,0003,976,000
    5,124,0005,128,0003,659,2005,324,0005,328,0003,819,2005,524,0005,528,0003,979,200
    5,128,0005,132,0003,662,4005,328,0005,332,0003,822,4005,528,0005,532,0003,982,400
    5,132,0005,136,0003,665,6005,332,0005,336,0003,825,6005,532,0005,536,0003,985,600
    5,136,0005,140,0003,668,8005,336,0005,340,0003,828,8005,536,0005,540,0003,988,800
    5,140,0005,144,0003,672,0005,340,0005,344,0003,832,0005,540,0005,544,0003,992,000
    5,144,0005,148,0003,675,2005,344,0005,348,0003,835,2005,544,0005,548,0003,995,200
    5,148,0005,152,0003,678,4005,348,0005,352,0003,838,4005,548,0005,552,0003,998,400
    5,152,0005,156,0003,681,6005,352,0005,356,0003,841,6005,552,0005,556,0004,001,600
    5,156,0005,160,0003,684,8005,356,0005,360,0003,844,8005,556,0005,560,0004,004,800
    5,160,0005,164,0003,688,0005,360,0005,364,0003,848,0005,560,0005,564,0004,008,000
    5,164,0005,168,0003,691,2005,364,0005,368,0003,851,2005,564,0005,568,0004,011,200
    5,168,0005,172,0003,694,4005,368,0005,372,0003,854,4005,568,0005,572,0004,014,400
    5,172,0005,176,0003,697,6005,372,0005,376,0003,857,6005,572,0005,576,0004,017,600
    5,176,0005,180,0003,700,8005,376,0005,380,0003,860,8005,576,0005,580,0004,020,800
    5,180,0005,184,0003,704,0005,380,0005,384,0003,864,0005,580,0005,584,0004,024,000

    (七)

    給与等の金額給与所得控除後の給与等の金額給与等の金額給与所得控除後の給与等の金額給与等の金額給与所得控除後の給与等の金額
    以上未満以上未満以上未満
    円円円円円円円円円
    5,460,0005,464,0003,928,0005,660,0005,664,0004,088,0005,860,0005,864,0004,248,000
    5,464,0005,468,0003,931,2005,664,0005,668,0004,091,2005,864,0005,868,0004,251,200
    5,468,0005,472,0003,934,4005,668,0005,672,0004,094,4005,868,0005,872,0004,254,400
    5,472,0005,476,0003,937,6005,672,0005,676,0004,097,6005,872,0005,876,0004,257,600
    5,476,0005,480,0003,940,8005,676,0005,680,0004,100,8005,876,0005,880,0004,260,800
    5,480,0005,484,0003,944,0005,680,0005,684,0004,104,0005,880,0005,884,0004,264,000
    5,484,0005,488,0003,947,2005,684,0005,688,0004,107,2005,884,0005,888,0004,267,200
    5,488,0005,492,0003,950,4005,688,0005,692,0004,110,4005,888,0005,892,0004,270,400
    5,492,0005,496,0003,953,6005,692,0005,696,0004,113,6005,892,0005,896,0004,273,600
    5,496,0005,500,0003,956,8005,696,0005,700,0004,116,8005,896,0005,900,0004,276,800
    5,500,0005,504,0003,960,0005,700,0005,704,0004,120,0005,900,0005,904,0004,280,000
    5,504,0005,508,0003,963,2005,704,0005,708,0004,123,2005,904,0005,908,0004,283,200
    5,508,0005,512,0003,966,4005,708,0005,712,0004,126,4005,908,0005,912,0004,286,400
    5,512,0005,516,0003,969,6005,712,0005,716,0004,129,6005,912,0005,916,0004,289,600
    5,516,0005,520,0003,972,8005,716,0005,720,0004,132,8005,916,0005,920,0004,292,800
    5,520,0005,524,0003,976,0005,720,0005,724,0004,136,0005,920,0005,924,0004,296,000
    5,524,0005,528,0003,979,2005,724,0005,728,0004,139,2005,924,0005,928,0004,299,200
    5,528,0005,532,0003,982,4005,728,0005,732,0004,142,4005,928,0005,932,0004,302,400
    5,532,0005,536,0003,985,6005,732,0005,736,0004,145,6005,932,0005,936,0004,305,600
    5,536,0005,540,0003,988,8005,736,0005,740,0004,148,8005,936,0005,940,0004,308,800
    5,540,0005,544,0003,992,0005,740,0005,744,0004,152,0005,940,0005,944,0004,312,000
    5,544,0005,548,0003,995,2005,744,0005,748,0004,155,2005,944,0005,948,0004,315,200
    5,548,0005,552,0003,998,4005,748,0005,752,0004,158,4005,948,0005,952,0004,318,400
    5,552,0005,556,0004,001,6005,752,0005,756,0004,161,6005,952,0005,956,0004,321,600
    5,556,0005,560,0004,004,8005,756,0005,760,0004,164,8005,956,0005,960,0004,324,800
    5,560,0005,564,0004,008,0005,760,0005,764,0004,168,0005,960,0005,964,0004,328,000
    5,564,0005,568,0004,011,2005,764,0005,768,0004,171,2005,964,0005,968,0004,331,200
    5,568,0005,572,0004,014,4005,768,0005,772,0004,174,4005,968,0005,972,0004,334,400
    5,572,0005,576,0004,017,6005,772,0005,776,0004,177,6005,972,0005,976,0004,337,600
    5,576,0005,580,0004,020,8005,776,0005,780,0004,180,8005,976,0005,980,0004,340,800
    5,580,0005,584,0004,024,0005,780,0005,784,0004,184,0005,980,0005,984,0004,344,000
    5,584,0005,588,0004,027,2005,784,0005,788,0004,187,2005,984,0005,988,0004,347,200
    5,588,0005,592,0004,030,4005,788,0005,792,0004,190,4005,988,0005,992,0004,350,400
    5,592,0005,596,0004,033,6005,792,0005,796,0004,193,6005,992,0005,996,0004,353,600
    5,596,0005,600,0004,036,8005,796,0005,800,0004,196,8005,996,0006,000,0004,356,800
    5,600,0005,604,0004,040,0005,800,0005,804,0004,200,0006,000,0006,004,0004,360,000
    5,604,0005,608,0004,043,2005,804,0005,808,0004,203,2006,004,0006,008,0004,363,200
    5,608,0005,612,0004,046,4005,808,0005,812,0004,206,4006,008,0006,012,0004,366,400
    5,612,0005,616,0004,049,6005,812,0005,816,0004,209,6006,012,0006,016,0004,369,600
    5,616,0005,620,0004,052,8005,816,0005,820,0004,212,8006,016,0006,020,0004,372,800
    5,620,0005,624,0004,056,0005,820,0005,824,0004,216,0006,020,0006,024,0004,376,000
    5,624,0005,628,0004,059,2005,824,0005,828,0004,219,2006,024,0006,028,0004,379,200
    5,628,0005,632,0004,062,4005,828,0005,832,0004,222,4006,028,0006,032,0004,382,400
    5,632,0005,636,0004,065,6005,832,0005,836,0004,225,6006,032,0006,036,0004,385,600
    5,636,0005,640,0004,068,8005,836,0005,840,0004,228,8006,036,0006,040,0004,388,800
    5,640,0005,644,0004,072,0005,840,0005,844,0004,232,0006,040,0006,044,0004,392,000
    5,644,0005,648,0004,075,2005,844,0005,848,0004,235,2006,044,0006,048,0004,395,200
    5,648,0005,652,0004,078,4005,848,0005,852,0004,238,4006,048,0006,052,0004,398,400
    5,652,0005,656,0004,081,6005,852,0005,856,0004,241,6006,052,0006,056,0004,401,600
    5,656,0005,660,0004,084,8005,856,0005,860,0004,244,8006,056,0006,060,0004,404,800
    5,660,0005,664,0004,088,0005,860,0005,864,0004,248,0006,060,0006,064,0004,408,000
    5,664,0005,668,0004,091,2005,864,0005,868,0004,251,2006,064,0006,068,0004,411,200
    5,668,0005,672,0004,094,4005,868,0005,872,0004,254,4006,068,0006,072,0004,414,400
    5,672,0005,676,0004,097,6005,872,0005,876,0004,257,6006,072,0006,076,0004,417,600
    5,676,0005,680,0004,100,8005,876,0005,880,0004,260,8006,076,0006,080,0004,420,800
    5,680,0005,684,0004,104,0005,880,0005,884,0004,264,0006,080,0006,084,0004,424,000
    5,684,0005,688,0004,107,2005,884,0005,888,0004,267,2006,084,0006,088,0004,427,200
    5,688,0005,692,0004,110,4005,888,0005,892,0004,270,4006,088,0006,092,0004,430,400
    5,692,0005,696,0004,113,6005,892,0005,896,0004,273,6006,092,0006,096,0004,433,600
    5,696,0005,700,0004,116,8005,896,0005,900,0004,276,8006,096,0006,100,0004,436,800
    5,700,0005,704,0004,120,0005,900,0005,904,0004,280,0006,100,0006,104,0004,440,000
    5,704,0005,708,0004,123,2005,904,0005,908,0004,283,2006,104,0006,108,0004,443,200
    5,708,0005,712,0004,126,4005,908,0005,912,0004,286,4006,108,0006,112,0004,446,400
    5,712,0005,716,0004,129,6005,912,0005,916,0004,289,6006,112,0006,116,0004,449,600
    5,716,0005,720,0004,132,8005,916,0005,920,0004,292,8006,116,0006,120,0004,452,800
    5,720,0005,724,0004,136,0005,920,0005,924,0004,296,0006,120,0006,124,0004,456,000
    5,724,0005,728,0004,139,2005,924,0005,928,0004,299,2006,124,0006,128,0004,459,200
    5,728,0005,732,0004,142,4005,928,0005,932,0004,302,4006,128,0006,132,0004,462,400
    5,732,0005,736,0004,145,6005,932,0005,936,0004,305,6006,132,0006,136,0004,465,600
    5,736,0005,740,0004,148,8005,936,0005,940,0004,308,8006,136,0006,140,0004,468,800
    5,740,0005,744,0004,152,0005,940,0005,944,0004,312,0006,140,0006,144,0004,472,000
    5,744,0005,748,0004,155,2005,944,0005,948,0004,315,2006,144,0006,148,0004,475,200
    5,748,0005,752,0004,158,4005,948,0005,952,0004,318,4006,148,0006,152,0004,478,400
    5,752,0005,756,0004,161,6005,952,0005,956,0004,321,6006,152,0006,156,0004,481,600
    5,756,0005,760,0004,164,8005,956,0005,960,0004,324,8006,156,0006,160,0004,484,800
    5,760,0005,764,0004,168,0005,960,0005,964,0004,328,0006,160,0006,164,0004,488,000
    5,764,0005,768,0004,171,2005,964,0005,968,0004,331,2006,164,0006,168,0004,491,200
    5,768,0005,772,0004,174,4005,968,0005,972,0004,334,4006,168,0006,172,0004,494,400
    5,772,0005,776,0004,177,6005,972,0005,976,0004,337,6006,172,0006,176,0004,497,600
    5,776,0005,780,0004,180,8005,976,0005,980,0004,340,8006,176,0006,180,0004,500,800
    5,780,0005,784,0004,184,0005,980,0005,984,0004,344,0006,180,0006,184,0004,504,000

    (八)

    給与等の金額給与所得控除後の給与等の金額給与等の金額給与所得控除後の給与等の金額給与等の金額給与所得控除後の給与等の金額
    以上未満以上未満以上未満
    円円円円円円円円円
    6,060,0006,064,0004,408,0006,260,0006,264,0004,568,0006,460,0006,464,0004,728,000
    6,064,0006,068,0004,411,2006,264,0006,268,0004,571,2006,464,0006,468,0004,731,200
    6,068,0006,072,0004,414,4006,268,0006,272,0004,574,4006,468,0006,472,0004,734,400
    6,072,0006,076,0004,417,6006,272,0006,276,0004,577,6006,472,0006,476,0004,737,600
    6,076,0006,080,0004,420,8006,276,0006,280,0004,580,8006,476,0006,480,0004,740,800
    6,080,0006,084,0004,424,0006,280,0006,284,0004,584,0006,480,0006,484,0004,744,000
    6,084,0006,088,0004,427,2006,284,0006,288,0004,587,2006,484,0006,488,0004,747,200
    6,088,0006,092,0004,430,4006,288,0006,292,0004,590,4006,488,0006,492,0004,750,400
    6,092,0006,096,0004,433,6006,292,0006,296,0004,593,6006,492,0006,496,0004,753,600
    6,096,0006,100,0004,436,8006,296,0006,300,0004,596,8006,496,0006,500,0004,756,800
    6,100,0006,104,0004,440,0006,300,0006,304,0004,600,0006,500,0006,504,0004,760,000
    6,104,0006,184,0006,108,0006,188,0004,443,2004,507,2006,304,0006,344,0006,308,0006,348,0004,603,2004,635,2006,504,0006,508,0004,763,200
    6,108,0006,188,0006,112,0006,192,0004,446,4004,510,4006,308,0006,348,0006,312,0006,352,0004,606,4004,638,4006,508,0006,512,0004,766,400
    6,112,0006,192,0006,116,0006,196,0004,449,6004,513,6006,312,0006,352,0006,316,0006,356,0004,609,6004,641,6006,512,0006,516,0004,769,600
    6,116,0006,196,0006,120,0006,200,0004,452,8004,516,8006,316,0006,356,0006,320,0006,360,0004,612,8004,644,8006,516,0006,520,0004,772,800
    6,120,0006,200,0006,124,0006,204,0004,456,0004,520,0006,320,0006,360,0006,324,0006,364,0004,616,0004,648,0006,520,0006,524,0004,776,000
    6,124,0006,204,0006,128,0006,208,0004,459,2004,523,2006,324,0006,364,0006,328,0006,368,0004,619,2004,651,2006,524,0006,528,0004,779,200
    6,128,0006,208,0006,132,0006,212,0004,462,4004,526,4006,328,0006,368,0006,332,0006,372,0004,622,4004,654,4006,528,0006,532,0004,782,400
    6,132,0006,212,0006,136,0006,216,0004,465,6004,529,6006,332,0006,372,0006,336,0006,376,0004,625,6004,657,6006,532,0006,536,0004,785,600
    6,136,0006,216,0006,140,0006,220,0004,468,8004,532,8006,336,0006,376,0006,340,0006,380,0004,628,8004,660,8006,536,0006,540,0004,788,800
    6,140,0006,220,0006,144,0006,224,0004,472,0004,536,0006,340,0006,380,0006,344,0006,384,0004,632,0004,664,0006,540,0006,544,0004,792,000
    6,144,0006,224,0006,148,0006,228,0004,475,2004,539,2006,344,0006,384,0006,348,0006,388,0004,635,2004,667,2006,544,0006,548,0004,795,200
    6,148,0006,228,0006,152,0006,232,0004,478,4004,542,4006,348,0006,388,0006,352,0006,392,0004,638,4004,670,4006,548,0006,552,0004,798,400
    6,152,0006,232,0006,156,0006,236,0004,481,6004,545,6006,352,0006,392,0006,356,0006,396,0004,641,6004,673,6006,552,0006,556,0004,801,600
    6,156,0006,236,0006,160,0006,240,0004,484,8004,548,8006,356,0006,396,0006,360,0006,400,0004,644,8004,676,8006,556,0006,560,0004,804,800
    6,160,0006,240,0006,164,0006,244,0004,488,0004,552,0006,360,0006,400,0006,364,0006,404,0004,648,0004,680,0006,560,0006,564,0004,808,000
    6,164,0006,244,0006,168,0006,248,0004,491,2004,555,2006,364,0006,404,0006,368,0006,408,0004,651,2004,683,2006,564,0006,568,0004,811,200
    6,168,0006,248,0006,172,0006,252,0004,494,4004,558,4006,368,0006,408,0006,372,0006,412,0004,654,4004,686,4006,568,0006,572,0004,814,400
    6,172,0006,252,0006,176,0006,256,0004,497,6004,561,6006,372,0006,412,0006,376,0006,416,0004,657,6004,689,6006,572,0006,576,0004,817,600
    6,176,0006,256,0006,180,0006,260,0004,500,8004,564,8006,376,0006,416,0006,380,0006,420,0004,660,8004,692,8006,576,0006,580,0004,820,800
    6,180,0006,260,0006,184,0006,264,0004,504,0004,568,0006,380,0006,420,0006,384,0006,424,0004,664,0004,696,0006,580,0006,584,0004,824,000
    6,184,0006,264,0006,188,0006,268,0004,507,2004,571,2006,384,0006,424,0006,388,0006,428,0004,667,2004,699,2006,584,0006,588,0004,827,200
    6,188,0006,268,0006,192,0006,272,0004,510,4004,574,4006,388,0006,428,0006,392,0006,432,0004,670,4004,702,4006,588,0006,592,0004,830,400
    6,192,0006,272,0006,196,0006,276,0004,513,6004,577,6006,392,0006,432,0006,396,0006,436,0004,673,6004,705,6006,592,0006,596,0004,833,600
    6,196,0006,276,0006,200,0006,280,0004,516,8004,580,8006,396,0006,436,0006,400,0006,440,0004,676,8004,708,8006,596,0006,600,0004,836,800
    6,280,0006,284,0004,584,0006,440,0006,444,0004,712,000
    6,200,0006,284,0006,204,0006,288,0004,520,0004,587,2006,400,0006,444,0006,404,0006,448,0004,680,0004,715,2006,600,0008,500,000給与等の金額に90%を乗じて算出した金額から1,100,000円を控除した金額
    6,204,0006,288,0006,208,0006,292,0004,523,2004,590,4006,404,0006,448,0006,408,0006,452,0004,683,2004,718,400
    6,208,0006,292,0006,212,0006,296,0004,526,4004,593,6006,408,0006,452,0006,412,0006,456,0004,686,4004,721,600
    6,212,0006,296,0006,216,0006,300,0004,529,6004,596,8006,412,0006,456,0006,416,0006,460,0004,689,6004,724,800
    6,216,0006,300,0006,220,0006,304,0004,532,8004,600,0006,416,0006,460,0006,420,0006,464,0004,692,8004,728,000
    6,220,0006,304,0006,224,0006,308,0004,536,0004,603,2006,420,0006,464,0006,424,0006,468,0004,696,0004,731,2008,500,00020,000,000給与等の金額から1,950,000円を控除した金額
    6,224,0006,308,0006,228,0006,312,0004,539,2004,606,4006,424,0006,468,0006,428,0006,472,0004,699,2004,734,400
    6,228,0006,312,0006,232,0006,316,0004,542,4004,609,6006,428,0006,472,0006,432,0006,476,0004,702,4004,737,600給与等の金額から1,950,000円を控除した金額
    6,232,0006,316,0006,236,0006,320,0004,545,6004,612,8006,432,0006,476,0006,436,0006,480,0004,705,6004,740,800給与等の金額から1,950,000円を控除した金額
    6,236,0006,320,0006,240,0006,324,0004,548,8004,616,0006,436,0006,480,0006,440,0006,484,0004,708,8004,744,000
    6,240,0006,324,0006,244,0006,328,0004,552,0004,619,2006,440,0006,484,0006,444,0006,488,0004,712,0004,747,20020,000,000円18,050,000円
    6,244,0006,328,0006,248,0006,332,0004,555,2004,622,4006,444,0006,488,0006,448,0006,492,0004,715,2004,750,400
    6,248,0006,332,0006,252,0006,336,0004,558,4004,625,6006,448,0006,492,0006,452,0006,496,0004,718,4004,753,600
    6,252,0006,336,0006,256,0006,340,0004,561,6004,628,8006,452,0006,496,0006,456,0006,500,0004,721,6004,756,800
    6,256,0006,340,0006,260,0006,344,0004,564,8004,632,0006,456,0006,500,0006,460,0006,504,0004,724,8004,760,000

    (備考) 給与所得控除後の給与等の金額を求めるには、その年中の給与等の金額に応じ、「給与等の金額」欄の該当する行を求めるものとし、その行の「給与所得控除後の給与等の金額」欄に記載されている金額が、その給与等の金額についての給与所得控除後の給与等の金額である。この場合において、給与等の金額が6,600,000円以上の居住者の給与所得控除後の給与等の金額に1円未満の端数があるときは、これを切り捨てた額をもつてその求める給与所得控除後の給与等の金額とする。

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