Supplementary Provisions, Appended Table 1

附則別表第一昭和４０年分の所得税の予定納税基準額算出のための控除額表

(1)

Taxable aggregate income and similar amount for 1964 income tax		Column A											Column B	Column C		Column D
		Number of dependents and similar persons											Dependents aged 12	Age of the relative employed only by a blue-return filer		Relative employed only by the Resident
		0 persons	1 person	2 persons	3 persons	4 persons	5 persons	6 persons	7 persons	8 persons	9 persons	10 persons or more	Dependents aged 12	Age other than 19	Age 19	Relative employed only by the Resident
At least	Less than	Amount of deduction											Amount of deduction per person
yen	yen	yen	yen	yen	yen	yen	yen	yen	yen	yen	yen	yen	yen	yen	yen	yen
85,000	yen, less than	Full amount	Full amount	Full amount	Full amount	Full amount	Full amount	Full amount	Full amount	Full amount	Full amount	Full amount	0	0	0	0
85,000	100,000	800	1,500	Full amount	Full amount	Full amount	Full amount	Full amount	Full amount	Full amount	Full amount	Full amount	200	Full amount	Full amount	Full amount
100,000	110,000	1,000	1,700	2,390	Full amount	Full amount	Full amount	Full amount	Full amount	Full amount	Full amount	Full amount	200	Full amount	Full amount	Full amount
110,000	120,000	1,000	1,870	2,590	3,290	3,980	Full amount	Full amount	Full amount	Full amount	Full amount	Full amount	230	2,500	Full amount	2,300
120,000	130,000	1,000	1,870	2,740	3,490	4,180	4,880	Full amount	Full amount	Full amount	Full amount	Full amount	250	2,700	Full amount	2,500
130,000	140,000	1,000	1,870	2,740	3,610	4,380	5,080	5,780	Full amount	Full amount	Full amount	Full amount	250	2,870	Full amount	2,620
140,000	150,000	1,000	1,870	2,740	3,610	4,480	5,280	5,980	6,670	Full amount	Full amount	Full amount	250	2,870	5,500	2,620
150,000	160,000	1,000	1,870	2,740	3,610	4,480	5,350	6,180	6,870	7,570	Full amount	Full amount	250	2,870	5,700	2,620
160,000	170,000	1,000	1,870	2,740	3,610	4,480	5,350	6,220	7,070	7,770	8,460	Full amount	250	2,870	5,870	2,620
170,000	180,000	1,000	1,870	2,740	3,610	4,480	5,350	6,220	7,090	7,960	8,660	9,360	250	2,870	5,870	2,620
180,000	190,000	1,000	1,870	2,740	3,610	4,480	5,350	6,220	7,090	7,960	8,830	9,560	250	2,870	5,870	2,620
190,000	200,000	1,000	1,870	2,740	3,610	4,480	5,350	6,220	7,090	7,960	8,830	9,700	250	2,870	5,870	2,620
200,000	210,000	1,500	2,370	3,240	4,110	4,980	5,850	6,720	7,590	8,460	9,330	10,200	250	2,870	5,870	2,620
210,000	220,000	1,500	2,810	3,740	4,610	5,480	6,350	7,220	8,090	8,960	9,830	10,700	320	3,370	6,370	3,120
220,000	230,000	1,500	2,810	4,110	5,110	5,980	6,850	7,720	8,590	9,460	10,330	11,200	380	3,870	6,870	3,620
230,000	240,000	1,500	2,810	4,110	5,420	6,480	7,350	8,220	9,090	9,960	10,830	11,700	380	4,310	7,370	3,930
240,000	250,000	1,500	2,810	4,110	5,420	6,720	7,850	8,720	9,590	10,460	11,330	12,200	380	4,310	7,870	3,930
250,000	260,000	1,500	2,810	4,110	5,420	6,720	8,030	9,220	10,090	10,960	11,830	12,700	380	4,310	8,370	3,930
260,000	270,000	1,500	2,810	4,110	5,420	6,720	8,030	9,330	10,590	11,460	12,330	13,200	380	4,310	8,810	3,930
270,000	280,000	1,500	2,810	4,110	5,420	6,720	8,030	9,330	10,640	11,940	12,830	13,700	380	4,310	8,810	3,930
280,000	290,000	1,500	2,810	4,110	5,420	6,720	8,030	9,330	10,640	11,940	13,250	14,200	380	4,310	8,810	3,930
290,000	500,000	1,500	2,810	4,110	5,420	6,720	8,030	9,330	10,640	11,940	13,250	14,550	380	4,310	8,810	3,930
500,000	510,000	2,000	3,310	4,610	5,920	7,220	8,530	9,830	11,140	12,440	13,750	15,050	380	4,310	8,810	3,930
510,000	520,000	2,000	3,740	5,110	6,420	7,720	9,030	10,330	11,640	12,940	14,250	15,550	440	4,810	9,310	4,430
520,000	530,000	2,000	3,740	5,480	6,920	8,220	9,530	10,830	12,140	13,440	14,750	16,050	500	5,310	9,810	4,930
530,000	540,000	2,000	3,740	5,480	7,220	8,720	10,030	11,330	12,640	13,940	15,250	16,550	500	5,740	10,310	5,240
540,000	550,000	2,000	3,740	5,480	7,220	8,960	10,530	11,830	13,140	14,440	15,750	17,050	500	5,740	10,810	5,240
550,000	560,000	2,000	3,740	5,480	7,220	8,960	10,700	12,330	13,640	14,940	16,250	17,550	500	5,740	11,310	5,240
560,000	570,000	2,000	3,740	5,480	7,220	8,960	10,700	12,440	14,140	15,440	16,750	18,050	500	5,740	11,740	5,240
570,000	580,000	2,000	3,740	5,480	7,220	8,960	10,700	12,440	14,180	15,920	17,250	18,550	500	5,740	11,740	5,240
580,000	590,000	2,000	3,740	5,480	7,220	8,960	10,700	12,440	14,180	15,920	17,660	19,050	500	5,740	11,740	5,240
590,000	800,000	2,000	3,740	5,480	7,220	8,960	10,700	12,440	14,180	15,920	17,660	19,400	500	5,740	11,740	5,240
800,000	810,000	2,500	4,240	5,980	7,720	9,460	11,200	12,940	14,680	16,420	18,160	19,900	500	5,740	11,740	5,240
810,000	820,000	2,500	4,680	6,480	8,220	9,960	11,700	13,440	15,180	16,920	18,660	20,400	570	6,240	12,240	5,740
820,000	830,000	2,500	4,680	6,850	8,720	10,460	12,200	13,940	15,680	17,420	19,160	20,900	630	6,740	12,740	6,240
830,000	840,000	2,500	4,680	6,850	9,030	10,960	12,700	14,440	16,180	17,920	19,660	21,400	630	7,180	13,240	6,550
840,000	850,000	2,500	4,680	6,850	9,030	11,200	13,200	14,940	16,680	18,420	20,160	21,900	630	7,180	13,740	6,550
850,000	860,000	2,500	4,680	6,850	9,030	11,200	13,380	15,440	17,180	18,920	20,660	22,400	630	7,180	14,240	6,550
860,000	870,000	2,500	4,680	6,850	9,030	11,200	13,380	15,550	17,680	19,420	21,160	22,900	630	7,180	14,680	6,550
870,000	880,000	2,500	4,680	6,850	9,030	11,200	13,380	15,550	17,730	19,900	21,660	23,400	630	7,180	14,680	6,550
880,000	890,000	2,500	4,680	6,850	9,030	11,200	13,380	15,550	17,730	19,900	22,080	23,900	630	7,180	14,680	6,550
890,000	1,200,000	2,500	4,680	6,850	9,030	11,200	13,380	15,550	17,730	19,900	22,080	24,250	630	7,180	14,680	6,550
1,200,000	1,210,000	3,000	5,180	7,350	9,530	11,700	13,880	16,050	18,230	20,400	22,580	24,750	630	7,180	14,680	6,550
1,210,000	1,220,000	3,000	5,610	7,850	10,030	12,200	14,380	16,550	18,730	20,900	23,080	25,250	690	7,680	15,180	7,050
1,220,000	1,230,000	3,000	5,610	8,220	10,530	12,700	14,880	17,050	19,230	21,400	23,580	25,750	750	8,180	15,680	7,550
1,230,000	1,240,000	3,000	5,610	8,220	10,830	13,200	15,380	17,550	19,730	21,900	24,080	26,250	750	8,610	16,180	7,860
1,240,000	1,250,000	3,000	5,610	8,220	10,830	13,440	15,880	18,050	20,230	22,400	24,580	26,750	750	8,610	16,680	7,860
1,250,000	1,260,000	3,000	5,610	8,220	10,830	13,440	16,050	18,550	20,730	22,900	25,080	27,250	750	8,610	17,180	7,860
1,260,000	1,270,000	3,000	5,610	8,220	10,830	13,440	16,050	18,660	21,230	23,400	25,580	27,750	750	8,610	17,610	7,860
1,270,000	1,280,000	3,000	5,610	8,220	10,830	13,440	16,050	18,660	21,270	23,880	26,080	28,250	750	8,610	17,610	7,860
1,280,000	1,290,000	3,000	5,610	8,220	10,830	13,440	16,050	18,660	21,270	23,880	26,490	28,750	750	8,610	17,610	7,860

(2)

Taxable aggregate income and similar amount for 1964 income tax		Column A											Column B	Column C		Column D
		Number of dependents and similar persons											Dependents aged 12	Age of the relative employed only by a blue-return filer		Relative employed only by the Resident
		0 persons	1 person	2 persons	3 persons	4 persons	5 persons	6 persons	7 persons	8 persons	9 persons	10 persons or more	Dependents aged 12	Age other than 19	Age 19	Relative employed only by the Resident
At least	Less than	Amount of deduction											Amount of deduction per person
yen	yen	yen	yen	yen	yen	yen	yen	yen	yen	yen	yen	yen	yen	yen	yen	yen
1,290,000	1,800,000	3,000	5,610	8,220	10,830	13,440	16,050	18,660	21,270	23,880	26,490	29,100	750	8,610	17,610	7,860
1,800,000	1,810,000	3,500	6,110	8,720	11,330	13,940	16,550	19,160	21,770	24,380	26,990	29,600	750	8,610	17,610	7,860
1,810,000	1,820,000	3,500	6,550	9,220	11,830	14,440	17,050	19,660	22,270	24,880	27,490	30,100	820	9,110	18,110	8,360
1,820,000	1,830,000	3,500	6,550	9,590	12,330	14,940	17,550	20,160	22,770	25,380	27,990	30,600	880	9,610	18,610	8,860
1,830,000	1,840,000	3,500	6,550	9,590	12,640	15,440	18,050	20,660	23,270	25,880	28,490	31,100	880	10,050	19,110	9,170
1,840,000	1,850,000	3,500	6,550	9,590	12,640	15,680	18,550	21,160	23,770	26,380	28,990	31,600	880	10,050	19,610	9,170
1,850,000	1,860,000	3,500	6,550	9,590	12,640	15,680	18,730	21,660	24,270	26,880	29,490	32,100	880	10,050	20,110	9,170
1,860,000	1,870,000	3,500	6,550	9,590	12,640	15,680	18,730	21,770	24,770	27,380	29,990	32,600	880	10,050	20,550	9,170
1,870,000	1,880,000	3,500	6,550	9,590	12,640	15,680	18,730	21,770	24,820	27,860	30,490	33,100	880	10,050	20,550	9,170
1,880,000	1,890,000	3,500	6,550	9,590	12,640	15,680	18,730	21,770	24,820	27,860	30,910	33,600	880	10,050	20,550	9,170
1,890,000	2,500,000	3,500	6,550	9,590	12,640	15,680	18,730	21,770	24,820	27,860	30,910	33,950	880	10,050	20,550	9,170
2,500,000	2,510,000	4,000	7,050	10,090	13,140	16,180	19,230	22,270	25,320	28,360	31,410	34,450	880	10,050	20,550	9,170
2,510,000	2,520,000	4,000	7,480	10,590	13,640	16,680	19,730	22,770	25,820	28,860	31,910	34,950	940	10,550	21,050	9,670
2,520,000	2,530,000	4,000	7,480	10,960	14,140	17,180	20,230	23,270	26,320	29,360	32,410	35,450	1,000	11,050	21,550	10,170
2,530,000	2,540,000	4,000	7,480	10,960	14,440	17,680	20,730	23,770	26,820	29,860	32,910	35,950	1,000	11,480	22,050	10,480
2,540,000	2,550,000	4,000	7,480	10,960	14,440	17,920	21,230	24,270	27,320	30,360	33,410	36,450	1,000	11,480	22,550	10,480
2,550,000	2,560,000	4,000	7,480	10,960	14,440	17,920	21,400	24,770	27,820	30,860	33,910	36,950	1,000	11,480	23,050	10,480
2,560,000	2,570,000	4,000	7,480	10,960	14,440	17,920	21,400	24,880	28,320	31,360	34,410	37,450	1,000	11,480	23,480	10,480
2,570,000	2,580,000	4,000	7,480	10,960	14,440	17,920	21,400	24,880	28,360	31,840	34,910	37,950	1,000	11,480	23,480	10,480
2,580,000	2,590,000	4,000	7,480	10,960	14,440	17,920	21,400	24,880	28,360	31,840	35,320	38,450	1,000	11,480	23,480	10,480
2,590,000	4,000,000	4,000	7,480	10,960	14,440	17,920	21,400	24,880	28,360	31,840	35,320	38,800	1,000	11,480	23,480	10,480
4,000,000	4,010,000	4,500	7,980	11,460	14,940	18,420	21,900	25,380	28,860	32,340	35,820	39,300	1,000	11,480	23,480	10,480
4,010,000	4,020,000	4,500	8,420	11,960	15,440	18,920	22,400	25,880	29,360	32,840	36,320	39,800	1,070	11,980	23,980	10,980
4,020,000	4,030,000	4,500	8,420	12,330	15,940	19,420	22,900	26,380	29,860	33,340	36,820	40,300	1,130	12,480	24,480	11,480
4,030,000	4,040,000	4,500	8,420	12,330	16,250	19,920	23,400	26,880	30,360	33,840	37,320	40,800	1,130	12,920	24,980	11,790
4,040,000	4,050,000	4,500	8,420	12,330	16,250	20,160	23,900	27,380	30,860	34,340	37,820	41,300	1,130	12,920	25,480	11,790
4,050,000	4,060,000	4,500	8,420	12,330	16,250	20,160	24,080	27,880	31,360	34,840	38,320	41,800	1,130	12,920	25,980	11,790
4,060,000	4,070,000	4,500	8,420	12,330	16,250	20,160	24,080	27,990	31,860	35,340	38,820	42,300	1,130	12,920	26,420	11,790
4,070,000	4,080,000	4,500	8,420	12,330	16,250	20,160	24,080	27,990	31,910	35,820	39,320	42,800	1,130	12,920	26,420	11,790
4,080,000	4,090,000	4,500	8,420	12,330	16,250	20,160	24,080	27,990	31,910	35,820	39,740	43,300	1,130	12,920	26,420	11,790
4,090,000	6,000,000	4,500	8,420	12,330	16,250	20,160	24,080	27,990	31,910	35,820	39,740	43,650	1,130	12,920	26,420	11,790
6,000,000	6,010,000	5,000	8,920	12,830	16,750	20,660	24,580	28,490	32,410	36,320	40,240	44,150	1,130	12,920	26,420	11,790
6,010,000	6,020,000	5,000	9,350	13,330	17,250	21,160	25,080	28,990	32,910	36,820	40,740	44,650	1,190	13,420	26,920	12,290
6,020,000	6,030,000	5,000	9,350	13,700	17,750	21,660	25,580	29,490	33,410	37,320	41,240	45,150	1,250	13,920	27,420	12,790
6,030,000	6,040,000	5,000	9,350	13,700	18,050	22,160	26,080	29,990	33,910	37,820	41,740	45,650	1,250	14,350	27,920	13,100
6,040,000	6,050,000	5,000	9,350	13,700	18,050	22,400	26,580	30,490	34,410	38,320	42,240	46,150	1,250	14,350	28,420	13,100
6,050,000	6,060,000	5,000	9,350	13,700	18,050	22,400	26,750	30,990	34,910	38,820	42,740	46,650	1,250	14,350	28,920	13,100
6,060,000	6,070,000	5,000	9,350	13,700	18,050	22,400	26,750	31,100	35,410	39,320	43,240	47,150	1,250	14,350	29,350	13,100
6,070,000	6,080,000	5,000	9,350	13,700	18,050	22,400	26,750	31,100	35,450	39,800	43,740	47,650	1,250	14,350	29,350	13,100
6,080,000	6,090,000	5,000	9,350	13,700	18,050	22,400	26,750	31,100	35,450	39,800	44,150	48,150	1,250	14,350	29,350	13,100
6,090,000	10,000,000	5,000	9,350	13,700	18,050	22,400	26,750	31,100	35,450	39,800	44,150	48,500	1,250	14,350	29,350	13,100
10,000,000	10,010,000	5,500	9,850	14,200	18,550	22,900	27,250	31,600	35,950	40,300	44,650	49,000	1,250	14,350	29,350	13,100
10,010,000	10,020,000	5,500	10,290	14,700	19,050	23,400	27,750	32,100	36,450	40,800	45,150	49,500	1,320	14,850	29,850	13,600
10,020,000	10,030,000	5,500	10,290	15,070	19,550	23,900	28,250	32,600	36,950	41,300	45,650	50,000	1,380	15,350	30,350	14,100
10,030,000	10,040,000	5,500	10,290	15,070	19,860	24,400	28,750	33,100	37,450	41,800	46,150	50,500	1,380	15,790	30,850	14,410
10,040,000	10,050,000	5,500	10,290	15,070	19,860	24,640	29,250	33,600	37,950	42,300	46,650	51,000	1,380	15,790	31,350	14,410
10,050,000	10,060,000	5,500	10,290	15,070	19,860	24,640	29,430	34,100	38,450	42,800	47,150	51,500	1,380	15,790	31,850	14,410
10,060,000	10,070,000	5,500	10,290	15,070	19,860	24,640	29,430	34,210	38,950	43,300	47,650	52,000	1,380	15,790	32,290	14,410
10,070,000	10,080,000	5,500	10,290	15,070	19,860	24,640	29,430	34,210	39,000	43,780	48,150	52,500	1,380	15,790	32,290	14,410
10,080,000	10,090,000	5,500	10,290	15,070	19,860	24,640	29,430	34,210	39,000	43,780	48,570	53,000	1,380	15,790	32,290	14,410

(3)

Taxable aggregate income and similar amount for 1964 income tax		Column A											Column B	Column C		Column D
		Number of dependents and similar persons											Dependents aged 12	Age of the relative employed only by a blue-return filer		Relative employed only by the Resident
		0 persons	1 person	2 persons	3 persons	4 persons	5 persons	6 persons	7 persons	8 persons	9 persons	10 persons or more	Dependents aged 12	Age other than 19	Age 19	Relative employed only by the Resident
At least	Less than	Amount of deduction											Amount of deduction per person
yen	yen	yen	yen	yen	yen	yen	yen	yen	yen	yen	yen	yen	yen	yen	yen	yen
10,090,000	20,000,000	5,500	10,290	15,070	19,860	24,640	29,430	34,210	39,000	43,780	48,570	53,350	1,380	15,790	32,290	14,410
20,000,000	20,010,000	6,000	10,790	15,570	20,360	25,140	29,930	34,710	39,500	44,280	49,070	53,850	1,380	15,790	32,290	14,410
20,010,000	20,020,000	6,000	11,220	16,070	20,860	25,640	30,430	35,210	40,000	44,780	49,570	54,350	1,440	16,290	32,790	14,910
20,020,000	20,030,000	6,000	11,220	16,440	21,360	26,140	30,930	35,710	40,500	45,280	50,070	54,850	1,500	16,790	33,290	15,410
20,030,000	20,040,000	6,000	11,220	16,440	21,660	26,640	31,430	36,210	41,000	45,780	50,570	55,350	1,500	17,220	33,790	15,720
20,040,000	20,050,000	6,000	11,220	16,440	21,660	26,880	31,930	36,710	41,500	46,280	51,070	55,850	1,500	17,220	34,290	15,720
20,050,000	20,060,000	6,000	11,220	16,440	21,660	26,880	32,100	37,210	42,000	46,780	51,570	56,350	1,500	17,220	34,790	15,720
20,060,000	20,070,000	6,000	11,220	16,440	21,660	26,880	32,100	37,320	42,500	47,280	52,070	56,850	1,500	17,220	35,220	15,720
20,070,000	20,080,000	6,000	11,220	16,440	21,660	26,880	32,100	37,320	42,540	47,760	52,570	57,350	1,500	17,220	35,220	15,720
20,080,000	20,090,000	6,000	11,220	16,440	21,660	26,880	32,100	37,320	42,540	47,760	52,980	57,850	1,500	17,220	35,220	15,720
20,090,000	30,000,000	6,000	11,220	16,440	21,660	26,880	32,100	37,320	42,540	47,760	52,980	58,200	1,500	17,220	35,220	15,720
30,000,000	30,010,000	6,500	11,720	16,940	22,160	27,380	32,600	37,820	43,040	48,260	53,480	58,700	1,500	17,220	35,220	15,720
30,010,000	30,020,000	6,500	12,160	17,440	22,660	27,880	33,100	38,320	43,540	48,760	53,980	59,200	1,570	17,720	35,720	16,220
30,020,000	30,030,000	6,500	12,160	17,810	23,160	28,380	33,600	38,820	44,040	49,260	54,480	59,700	1,630	18,220	36,220	16,720
30,030,000	30,040,000	6,500	12,160	17,810	23,470	28,880	34,100	39,320	44,540	49,760	54,980	60,200	1,630	18,660	36,720	17,030
30,040,000	30,050,000	6,500	12,160	17,810	23,470	29,120	34,600	39,820	45,040	50,260	55,480	60,700	1,630	18,660	37,220	17,030
30,050,000	30,060,000	6,500	12,160	17,810	23,470	29,120	34,780	40,320	45,540	50,760	55,980	61,200	1,630	18,660	37,720	17,030
30,060,000	30,070,000	6,500	12,160	17,810	23,470	29,120	34,780	40,430	46,040	51,260	56,480	61,700	1,630	18,660	38,160	17,030
30,070,000	30,080,000	6,500	12,160	17,810	23,470	29,120	34,780	40,430	46,090	51,740	56,980	62,200	1,630	18,660	38,160	17,030
30,080,000	30,090,000	6,500	12,160	17,810	23,470	29,120	34,780	40,430	46,090	51,740	57,400	62,700	1,630	18,660	38,160	17,030
30,090,000	45,000,000	6,500	12,160	17,810	23,470	29,120	34,780	40,430	46,090	51,740	57,400	63,050	1,630	18,660	38,160	17,030
45,000,000	45,010,000	7,000	12,660	18,310	23,970	29,620	35,280	40,930	46,590	52,240	57,900	63,550	1,630	18,660	38,160	17,030
45,010,000	45,020,000	7,000	13,090	18,810	24,470	30,120	35,780	41,430	47,090	52,740	58,400	64,050	1,690	19,160	38,660	17,530
45,020,000	45,030,000	7,000	13,090	19,180	24,970	30,620	36,280	41,930	47,590	53,240	58,900	64,550	1,750	19,660	39,160	18,030
45,030,000	45,040,000	7,000	13,090	19,180	25,270	31,120	36,780	42,430	48,090	53,740	59,400	65,050	1,750	20,090	39,660	18,340
45,040,000	45,050,000	7,000	13,090	19,180	25,270	31,360	37,280	42,930	48,590	54,240	59,900	65,550	1,750	20,090	40,160	18,340
45,050,000	45,060,000	7,000	13,090	19,180	25,270	31,360	37,450	43,430	49,090	54,740	60,400	66,050	1,750	20,090	40,660	18,340
45,060,000	45,070,000	7,000	13,090	19,180	25,270	31,360	37,450	43,540	49,590	55,240	60,900	66,550	1,750	20,090	41,090	18,340
45,070,000	45,080,000	7,000	13,090	19,180	25,270	31,360	37,450	43,540	49,630	55,720	61,400	67,050	1,750	20,090	41,090	18,340
45,080,000	45,090,000	7,000	13,090	19,180	25,270	31,360	37,450	43,540	49,630	55,720	61,810	67,550	1,750	20,090	41,090	18,340
45,090,000	60,000,000	7,000	13,090	19,180	25,270	31,360	37,450	43,540	49,630	55,720	61,810	67,900	1,750	20,090	41,090	18,340
60,000,000	60,010,000	7,500	13,590	19,680	25,770	31,860	37,950	44,040	50,130	56,220	62,310	68,400	1,750	20,090	41,090	18,340
60,010,000	60,020,000	7,500	14,030	20,180	26,270	32,360	38,450	44,540	50,630	56,720	62,810	68,900	1,820	20,590	41,590	18,840
60,020,000	60,030,000	7,500	14,030	20,550	26,770	32,860	38,950	45,040	51,130	57,220	63,310	69,400	1,880	21,090	42,090	19,340
60,030,000	60,040,000	7,500	14,030	20,550	27,080	33,360	39,450	45,540	51,630	57,720	63,810	69,900	1,880	21,530	42,590	19,650
60,040,000	60,050,000	7,500	14,030	20,550	27,080	33,600	39,950	46,040	52,130	58,220	64,310	70,400	1,880	21,530	43,090	19,650
60,050,000	60,060,000	7,500	14,030	20,550	27,080	33,600	40,130	46,540	52,630	58,720	64,810	70,900	1,880	21,530	43,590	19,650
60,060,000	60,070,000	7,500	14,030	20,550	27,080	33,600	40,130	46,650	53,130	59,220	65,310	71,400	1,880	21,530	44,030	19,650
60,070,000	60,080,000	7,500	14,030	20,550	27,080	33,600	40,130	46,650	53,180	59,700	65,810	71,900	1,880	21,530	44,030	19,650
60,080,000	60,090,000	7,500	14,030	20,550	27,080	33,600	40,130	46,650	53,180	59,700	66,230	72,400	1,880	21,530	44,030	19,650
60,090,000 yen or more		7,500	14,030	20,550	27,080	33,600	40,130	46,650	53,180	59,700	66,230	72,750	1,880	21,530	44,030	19,650

(Note) The terms used in this table are as follows: (1) "Taxable aggregate income and similar amount for 1964 income tax" means the taxable aggregate income and similar amount prescribed in Article 14, paragraph (1), item (ii) (Special Provisions on the Calculation of the Tax Prepayment calculation base for 1965) of the Supplementary Provisions. (2) "Number of dependents and similar persons" means the total number of Claimable Spouses to whom the provisions of Article 11-9 (Spousal Deduction) of the former Act were applied and dependents to whom the provisions of Article 11-10 (Deduction for Dependents) of the former Act were applied, with regard to income tax for 1964. (3) "Dependent" means a dependent to whom the provisions of Article 11-10 of the former Act were applied with regard to income tax for 1964. (4) "relative employed only by a blue-return filer" means a relative employed only by a blue-return filer prescribed in Article 11-2, paragraph (2) (Special Provisions on Including Salaries of Relatives Employed Only by a Blue-Return Filer in Necessary Expenses, etc.) of the former Act to whom the provisions of that paragraph were applied with regard to income tax for 1964. (5) "relative employed only by the Resident" means a relative employed only by the Resident prescribed in Article 11-2, paragraph (3) of the former Act to whom the provisions of that paragraph were applied with regard to income tax for 1964. (6) "Full amount" means the amount set forth in Article 14, paragraph (1), item (i) of the Supplementary Provisions.

（一）

昭和３９年分の所得税の課税総所得金額等

甲

乙

丙

丁

扶養親族等の数

年齢１２歳の扶養親族

青色事業専従者の年齢

事業専従者

０人

１人

２人

３人

４人

５人

６人

７人

８人

９人

１０人以上

１９歳以外の年齢

１９歳

以上

未満

控除金額

１人当たり控除金額

円

８５，０００

円未満

全額

０

８５，０００

１００，０００

８００

１，５００

全額

２００

全額

１００，０００

１１０，０００

１，０００

１，７００

２，３９０

全額

２００

全額

１１０，０００

１２０，０００

１，０００

１，８７０

２，５９０

３，２９０

３，９８０

全額

２３０

２，５００

全額

２，３００

１２０，０００

１３０，０００

１，０００

１，８７０

２，７４０

３，４９０

４，１８０

４，８８０

全額

２５０

２，７００

全額

２，５００

１３０，０００

１４０，０００

１，０００

１，８７０

２，７４０

３，６１０

４，３８０

５，０８０

５，７８０

全額

２５０

２，８７０

全額

２，６２０

１４０，０００

１５０，０００

１，０００

１，８７０

２，７４０

３，６１０

４，４８０

５，２８０

５，９８０

６，６７０

全額

２５０

２，８７０

５，５００

２，６２０

１５０，０００

１６０，０００

１，０００

１，８７０

２，７４０

３，６１０

４，４８０

５，３５０

６，１８０

６，８７０

７，５７０

全額

２５０

２，８７０

５，７００

２，６２０

１６０，０００

１７０，０００

１，０００

１，８７０

２，７４０

３，６１０

４，４８０

５，３５０

６，２２０

７，０７０

７，７７０

８，４６０

全額

２５０

２，８７０

５，８７０

２，６２０

１７０，０００

１８０，０００

１，０００

１，８７０

２，７４０

３，６１０

４，４８０

５，３５０

６，２２０

７，０９０

７，９６０

８，６６０

９，３６０

２５０

２，８７０

５，８７０

２，６２０

１８０，０００

１９０，０００

１，０００

１，８７０

２，７４０

３，６１０

４，４８０

５，３５０

６，２２０

７，０９０

７，９６０

８，８３０

９，５６０

２５０

２，８７０

５，８７０

２，６２０

１９０，０００

２００，０００

１，０００

１，８７０

２，７４０

３，６１０

４，４８０

５，３５０

６，２２０

７，０９０

７，９６０

８，８３０

９，７００

２５０

２，８７０

５，８７０

２，６２０

２００，０００

２１０，０００

１，５００

２，３７０

３，２４０

４，１１０

４，９８０

５，８５０

６，７２０

７，５９０

８，４６０

９，３３０

１０，２００

２５０

２，８７０

５，８７０

２，６２０

２１０，０００

２２０，０００

１，５００

２，８１０

３，７４０

４，６１０

５，４８０

６，３５０

７，２２０

８，０９０

８，９６０

９，８３０

１０，７００

３２０

３，３７０

６，３７０

３，１２０

２２０，０００

２３０，０００

１，５００

２，８１０

４，１１０

５，１１０

５，９８０

６，８５０

７，７２０

８，５９０

９，４６０

１０，３３０

１１，２００

３８０

３，８７０

６，８７０

３，６２０

２３０，０００

２４０，０００

１，５００

２，８１０

４，１１０

５，４２０

６，４８０

７，３５０

８，２２０

９，０９０

９，９６０

１０，８３０

１１，７００

３８０

４，３１０

７，３７０

３，９３０

２４０，０００

２５０，０００

１，５００

２，８１０

４，１１０

５，４２０

６，７２０

７，８５０

８，７２０

９，５９０

１０，４６０

１１，３３０

１２，２００

３８０

４，３１０

７，８７０

３，９３０

２５０，０００

２６０，０００

１，５００

２，８１０

４，１１０

５，４２０

６，７２０

８，０３０

９，２２０

１０，０９０

１０，９６０

１１，８３０

１２，７００

３８０

４，３１０

８，３７０

３，９３０

２６０，０００

２７０，０００

１，５００

２，８１０

４，１１０

５，４２０

６，７２０

８，０３０

９，３３０

１０，５９０

１１，４６０

１２，３３０

１３，２００

３８０

４，３１０

８，８１０

３，９３０

２７０，０００

２８０，０００

１，５００

２，８１０

４，１１０

５，４２０

６，７２０

８，０３０

９，３３０

１０，６４０

１１，９４０

１２，８３０

１３，７００

３８０

４，３１０

８，８１０

３，９３０

２８０，０００

２９０，０００

１，５００

２，８１０

４，１１０

５，４２０

６，７２０

８，０３０

９，３３０

１０，６４０

１１，９４０

１３，２５０

１４，２００

３８０

４，３１０

８，８１０

３，９３０

２９０，０００

５００，０００

１，５００

２，８１０

４，１１０

５，４２０

６，７２０

８，０３０

９，３３０

１０，６４０

１１，９４０

１３，２５０

１４，５５０

３８０

４，３１０

８，８１０

３，９３０

５００，０００

５１０，０００

２，０００

３，３１０

４，６１０

５，９２０

７，２２０

８，５３０

９，８３０

１１，１４０

１２，４４０

１３，７５０

１５，０５０

３８０

４，３１０

８，８１０

３，９３０

５１０，０００

５２０，０００

２，０００

３，７４０

５，１１０

６，４２０

７，７２０

９，０３０

１０，３３０

１１，６４０

１２，９４０

１４，２５０

１５，５５０

４４０

４，８１０

９，３１０

４，４３０

５２０，０００

５３０，０００

２，０００

３，７４０

５，４８０

６，９２０

８，２２０

９，５３０

１０，８３０

１２，１４０

１３，４４０

１４，７５０

１６，０５０

５００

５，３１０

９，８１０

４，９３０

５３０，０００

５４０，０００

２，０００

３，７４０

５，４８０

７，２２０

８，７２０

１０，０３０

１１，３３０

１２，６４０

１３，９４０

１５，２５０

１６，５５０

５００

５，７４０

１０，３１０

５，２４０

５４０，０００

５５０，０００

２，０００

３，７４０

５，４８０

７，２２０

８，９６０

１０，５３０

１１，８３０

１３，１４０

１４，４４０

１５，７５０

１７，０５０

５００

５，７４０

１０，８１０

５，２４０

５５０，０００

５６０，０００

２，０００

３，７４０

５，４８０

７，２２０

８，９６０

１０，７００

１２，３３０

１３，６４０

１４，９４０

１６，２５０

１７，５５０

５００

５，７４０

１１，３１０

５，２４０

５６０，０００

５７０，０００

２，０００

３，７４０

５，４８０

７，２２０

８，９６０

１０，７００

１２，４４０

１４，１４０

１５，４４０

１６，７５０

１８，０５０

５００

５，７４０

１１，７４０

５，２４０

５７０，０００

５８０，０００

２，０００

３，７４０

５，４８０

７，２２０

８，９６０

１０，７００

１２，４４０

１４，１８０

１５，９２０

１７，２５０

１８，５５０

５００

５，７４０

１１，７４０

５，２４０

５８０，０００

５９０，０００

２，０００

３，７４０

５，４８０

７，２２０

８，９６０

１０，７００

１２，４４０

１４，１８０

１５，９２０

１７，６６０

１９，０５０

５００

５，７４０

１１，７４０

５，２４０

５９０，０００

８００，０００

２，０００

３，７４０

５，４８０

７，２２０

８，９６０

１０，７００

１２，４４０

１４，１８０

１５，９２０

１７，６６０

１９，４００

５００

５，７４０

１１，７４０

５，２４０

８００，０００

８１０，０００

２，５００

４，２４０

５，９８０

７，７２０

９，４６０

１１，２００

１２，９４０

１４，６８０

１６，４２０

１８，１６０

１９，９００

５００

５，７４０

１１，７４０

５，２４０

８１０，０００

８２０，０００

２，５００

４，６８０

６，４８０

８，２２０

９，９６０

１１，７００

１３，４４０

１５，１８０

１６，９２０

１８，６６０

２０，４００

５７０

６，２４０

１２，２４０

５，７４０

８２０，０００

８３０，０００

２，５００

４，６８０

６，８５０

８，７２０

１０，４６０

１２，２００

１３，９４０

１５，６８０

１７，４２０

１９，１６０

２０，９００

６３０

６，７４０

１２，７４０

６，２４０

８３０，０００

８４０，０００

２，５００

４，６８０

６，８５０

９，０３０

１０，９６０

１２，７００

１４，４４０

１６，１８０

１７，９２０

１９，６６０

２１，４００

６３０

７，１８０

１３，２４０

６，５５０

８４０，０００

８５０，０００

２，５００

４，６８０

６，８５０

９，０３０

１１，２００

１３，２００

１４，９４０

１６，６８０

１８，４２０

２０，１６０

２１，９００

６３０

７，１８０

１３，７４０

６，５５０

８５０，０００

８６０，０００

２，５００

４，６８０

６，８５０

９，０３０

１１，２００

１３，３８０

１５，４４０

１７，１８０

１８，９２０

２０，６６０

２２，４００

６３０

７，１８０

１４，２４０

６，５５０

８６０，０００

８７０，０００

２，５００

４，６８０

６，８５０

９，０３０

１１，２００

１３，３８０

１５，５５０

１７，６８０

１９，４２０

２１，１６０

２２，９００

６３０

７，１８０

１４，６８０

６，５５０

８７０，０００

８８０，０００

２，５００

４，６８０

６，８５０

９，０３０

１１，２００

１３，３８０

１５，５５０

１７，７３０

１９，９００

２１，６６０

２３，４００

６３０

７，１８０

１４，６８０

６，５５０

８８０，０００

８９０，０００

２，５００

４，６８０

６，８５０

９，０３０

１１，２００

１３，３８０

１５，５５０

１７，７３０

１９，９００

２２，０８０

２３，９００

６３０

７，１８０

１４，６８０

６，５５０

８９０，０００

１，２００，０００

２，５００

４，６８０

６，８５０

９，０３０

１１，２００

１３，３８０

１５，５５０

１７，７３０

１９，９００

２２，０８０

２４，２５０

６３０

７，１８０

１４，６８０

６，５５０

１，２００，０００

１，２１０，０００

３，０００

５，１８０

７，３５０

９，５３０

１１，７００

１３，８８０

１６，０５０

１８，２３０

２０，４００

２２，５８０

２４，７５０

６３０

７，１８０

１４，６８０

６，５５０

１，２１０，０００

１，２２０，０００

３，０００

５，６１０

７，８５０

１０，０３０

１２，２００

１４，３８０

１６，５５０

１８，７３０

２０，９００

２３，０８０

２５，２５０

６９０

７，６８０

１５，１８０

７，０５０

１，２２０，０００

１，２３０，０００

３，０００

５，６１０

８，２２０

１０，５３０

１２，７００

１４，８８０

１７，０５０

１９，２３０

２１，４００

２３，５８０

２５，７５０

７５０

８，１８０

１５，６８０

７，５５０

１，２３０，０００

１，２４０，０００

３，０００

５，６１０

８，２２０

１０，８３０

１３，２００

１５，３８０

１７，５５０

１９，７３０

２１，９００

２４，０８０

２６，２５０

７５０

８，６１０

１６，１８０

７，８６０

１，２４０，０００

１，２５０，０００

３，０００

５，６１０

８，２２０

１０，８３０

１３，４４０

１５，８８０

１８，０５０

２０，２３０

２２，４００

２４，５８０

２６，７５０

７５０

８，６１０

１６，６８０

７，８６０

１，２５０，０００

１，２６０，０００

３，０００

５，６１０

８，２２０

１０，８３０

１３，４４０

１６，０５０

１８，５５０

２０，７３０

２２，９００

２５，０８０

２７，２５０

７５０

８，６１０

１７，１８０

７，８６０

１，２６０，０００

１，２７０，０００

３，０００

５，６１０

８，２２０

１０，８３０

１３，４４０

１６，０５０

１８，６６０

２１，２３０

２３，４００

２５，５８０

２７，７５０

７５０

８，６１０

１７，６１０

７，８６０

１，２７０，０００

１，２８０，０００

３，０００

５，６１０

８，２２０

１０，８３０

１３，４４０

１６，０５０

１８，６６０

２１，２７０

２３，８８０

２６，０８０

２８，２５０

７５０

８，６１０

１７，６１０

７，８６０

１，２８０，０００

１，２９０，０００

３，０００

５，６１０

８，２２０

１０，８３０

１３，４４０

１６，０５０

１８，６６０

２１，２７０

２３，８８０

２６，４９０

２８，７５０

７５０

８，６１０

１７，６１０

７，８６０

（二）

昭和３９年分の所得税の課税総所得金額等

甲

乙

丙

丁

扶養親族等の数

年齢１２歳の扶養親族

青色事業専従者の年齢

事業専従者

０人

１人

２人

３人

４人

５人

６人

７人

８人

９人

１０人以上

１９歳以外の年齢

１９歳

以上

未満

控除金額

１人当たり控除金額

円

１，２９０，０００

１，８００，０００

３，０００

５，６１０

８，２２０

１０，８３０

１３，４４０

１６，０５０

１８，６６０

２１，２７０

２３，８８０

２６，４９０

２９，１００

７５０

８，６１０

１７，６１０

７，８６０

１，８００，０００

１，８１０，０００

３，５００

６，１１０

８，７２０

１１，３３０

１３，９４０

１６，５５０

１９，１６０

２１，７７０

２４，３８０

２６，９９０

２９，６００

７５０

８，６１０

１７，６１０

７，８６０

１，８１０，０００

１，８２０，０００

３，５００

６，５５０

９，２２０

１１，８３０

１４，４４０

１７，０５０

１９，６６０

２２，２７０

２４，８８０

２７，４９０

３０，１００

８２０

９，１１０

１８，１１０

８，３６０

１，８２０，０００

１，８３０，０００

３，５００

６，５５０

９，５９０

１２，３３０

１４，９４０

１７，５５０

２０，１６０

２２，７７０

２５，３８０

２７，９９０

３０，６００

８８０

９，６１０

１８，６１０

８，８６０

１，８３０，０００

１，８４０，０００

３，５００

６，５５０

９，５９０

１２，６４０

１５，４４０

１８，０５０

２０，６６０

２３，２７０

２５，８８０

２８，４９０

３１，１００

８８０

１０，０５０

１９，１１０

９，１７０

１，８４０，０００

１，８５０，０００

３，５００

６，５５０

９，５９０

１２，６４０

１５，６８０

１８，５５０

２１，１６０

２３，７７０

２６，３８０

２８，９９０

３１，６００

８８０

１０，０５０

１９，６１０

９，１７０

１，８５０，０００

１，８６０，０００

３，５００

６，５５０

９，５９０

１２，６４０

１５，６８０

１８，７３０

２１，６６０

２４，２７０

２６，８８０

２９，４９０

３２，１００

８８０

１０，０５０

２０，１１０

９，１７０

１，８６０，０００

１，８７０，０００

３，５００

６，５５０

９，５９０

１２，６４０

１５，６８０

１８，７３０

２１，７７０

２４，７７０

２７，３８０

２９，９９０

３２，６００

８８０

１０，０５０

２０，５５０

９，１７０

１，８７０，０００

１，８８０，０００

３，５００

６，５５０

９，５９０

１２，６４０

１５，６８０

１８，７３０

２１，７７０

２４，８２０

２７，８６０

３０，４９０

３３，１００

８８０

１０，０５０

２０，５５０

９，１７０

１，８８０，０００

１，８９０，０００

３，５００

６，５５０

９，５９０

１２，６４０

１５，６８０

１８，７３０

２１，７７０

２４，８２０

２７，８６０

３０，９１０

３３，６００

８８０

１０，０５０

２０，５５０

９，１７０

１，８９０，０００

２，５００，０００

３，５００

６，５５０

９，５９０

１２，６４０

１５，６８０

１８，７３０

２１，７７０

２４，８２０

２７，８６０

３０，９１０

３３，９５０

８８０

１０，０５０

２０，５５０

９，１７０

２，５００，０００

２，５１０，０００

４，０００

７，０５０

１０，０９０

１３，１４０

１６，１８０

１９，２３０

２２，２７０

２５，３２０

２８，３６０

３１，４１０

３４，４５０

８８０

１０，０５０

２０，５５０

９，１７０

２，５１０，０００

２，５２０，０００

４，０００

７，４８０

１０，５９０

１３，６４０

１６，６８０

１９，７３０

２２，７７０

２５，８２０

２８，８６０

３１，９１０

３４，９５０

９４０

１０，５５０

２１，０５０

９，６７０

２，５２０，０００

２，５３０，０００

４，０００

７，４８０

１０，９６０

１４，１４０

１７，１８０

２０，２３０

２３，２７０

２６，３２０

２９，３６０

３２，４１０

３５，４５０

１，０００

１１，０５０

２１，５５０

１０，１７０

２，５３０，０００

２，５４０，０００

４，０００

７，４８０

１０，９６０

１４，４４０

１７，６８０

２０，７３０

２３，７７０

２６，８２０

２９，８６０

３２，９１０

３５，９５０

１，０００

１１，４８０

２２，０５０

１０，４８０

２，５４０，０００

２，５５０，０００

４，０００

７，４８０

１０，９６０

１４，４４０

１７，９２０

２１，２３０

２４，２７０

２７，３２０

３０，３６０

３３，４１０

３６，４５０

１，０００

１１，４８０

２２，５５０

１０，４８０

２，５５０，０００

２，５６０，０００

４，０００

７，４８０

１０，９６０

１４，４４０

１７，９２０

２１，４００

２４，７７０

２７，８２０

３０，８６０

３３，９１０

３６，９５０

１，０００

１１，４８０

２３，０５０

１０，４８０

２，５６０，０００

２，５７０，０００

４，０００

７，４８０

１０，９６０

１４，４４０

１７，９２０

２１，４００

２４，８８０

２８，３２０

３１，３６０

３４，４１０

３７，４５０

１，０００

１１，４８０

２３，４８０

１０，４８０

２，５７０，０００

２，５８０，０００

４，０００

７，４８０

１０，９６０

１４，４４０

１７，９２０

２１，４００

２４，８８０

２８，３６０

３１，８４０

３４，９１０

３７，９５０

１，０００

１１，４８０

２３，４８０

１０，４８０

２，５８０，０００

２，５９０，０００

４，０００

７，４８０

１０，９６０

１４，４４０

１７，９２０

２１，４００

２４，８８０

２８，３６０

３１，８４０

３５，３２０

３８，４５０

１，０００

１１，４８０

２３，４８０

１０，４８０

２，５９０，０００

４，０００，０００

４，０００

７，４８０

１０，９６０

１４，４４０

１７，９２０

２１，４００

２４，８８０

２８，３６０

３１，８４０

３５，３２０

３８，８００

１，０００

１１，４８０

２３，４８０

１０，４８０

４，０００，０００

４，０１０，０００

４，５００

７，９８０

１１，４６０

１４，９４０

１８，４２０

２１，９００

２５，３８０

２８，８６０

３２，３４０

３５，８２０

３９，３００

１，０００

１１，４８０

２３，４８０

１０，４８０

４，０１０，０００

４，０２０，０００

４，５００

８，４２０

１１，９６０

１５，４４０

１８，９２０

２２，４００

２５，８８０

２９，３６０

３２，８４０

３６，３２０

３９，８００

１，０７０

１１，９８０

２３，９８０

１０，９８０

４，０２０，０００

４，０３０，０００

４，５００

８，４２０

１２，３３０

１５，９４０

１９，４２０

２２，９００

２６，３８０

２９，８６０

３３，３４０

３６，８２０

４０，３００

１，１３０

１２，４８０

２４，４８０

１１，４８０

４，０３０，０００

４，０４０，０００

４，５００

８，４２０

１２，３３０

１６，２５０

１９，９２０

２３，４００

２６，８８０

３０，３６０

３３，８４０

３７，３２０

４０，８００

１，１３０

１２，９２０

２４，９８０

１１，７９０

４，０４０，０００

４，０５０，０００

４，５００

８，４２０

１２，３３０

１６，２５０

２０，１６０

２３，９００

２７，３８０

３０，８６０

３４，３４０

３７，８２０

４１，３００

１，１３０

１２，９２０

２５，４８０

１１，７９０

４，０５０，０００

４，０６０，０００

４，５００

８，４２０

１２，３３０

１６，２５０

２０，１６０

２４，０８０

２７，８８０

３１，３６０

３４，８４０

３８，３２０

４１，８００

１，１３０

１２，９２０

２５，９８０

１１，７９０

４，０６０，０００

４，０７０，０００

４，５００

８，４２０

１２，３３０

１６，２５０

２０，１６０

２４，０８０

２７，９９０

３１，８６０

３５，３４０

３８，８２０

４２，３００

１，１３０

１２，９２０

２６，４２０

１１，７９０

４，０７０，０００

４，０８０，０００

４，５００

８，４２０

１２，３３０

１６，２５０

２０，１６０

２４，０８０

２７，９９０

３１，９１０

３５，８２０

３９，３２０

４２，８００

１，１３０

１２，９２０

２６，４２０

１１，７９０

４，０８０，０００

４，０９０，０００

４，５００

８，４２０

１２，３３０

１６，２５０

２０，１６０

２４，０８０

２７，９９０

３１，９１０

３５，８２０

３９，７４０

４３，３００

１，１３０

１２，９２０

２６，４２０

１１，７９０

４，０９０，０００

６，０００，０００

４，５００

８，４２０

１２，３３０

１６，２５０

２０，１６０

２４，０８０

２７，９９０

３１，９１０

３５，８２０

３９，７４０

４３，６５０

１，１３０

１２，９２０

２６，４２０

１１，７９０

６，０００，０００

６，０１０，０００

５，０００

８，９２０

１２，８３０

１６，７５０

２０，６６０

２４，５８０

２８，４９０

３２，４１０

３６，３２０

４０，２４０

４４，１５０

１，１３０

１２，９２０

２６，４２０

１１，７９０

６，０１０，０００

６，０２０，０００

５，０００

９，３５０

１３，３３０

１７，２５０

２１，１６０

２５，０８０

２８，９９０

３２，９１０

３６，８２０

４０，７４０

４４，６５０

１，１９０

１３，４２０

２６，９２０

１２，２９０

６，０２０，０００

６，０３０，０００

５，０００

９，３５０

１３，７００

１７，７５０

２１，６６０

２５，５８０

２９，４９０

３３，４１０

３７，３２０

４１，２４０

４５，１５０

１，２５０

１３，９２０

２７，４２０

１２，７９０

６，０３０，０００

６，０４０，０００

５，０００

９，３５０

１３，７００

１８，０５０

２２，１６０

２６，０８０

２９，９９０

３３，９１０

３７，８２０

４１，７４０

４５，６５０

１，２５０

１４，３５０

２７，９２０

１３，１００

６，０４０，０００

６，０５０，０００

５，０００

９，３５０

１３，７００

１８，０５０

２２，４００

２６，５８０

３０，４９０

３４，４１０

３８，３２０

４２，２４０

４６，１５０

１，２５０

１４，３５０

２８，４２０

１３，１００

６，０５０，０００

６，０６０，０００

５，０００

９，３５０

１３，７００

１８，０５０

２２，４００

２６，７５０

３０，９９０

３４，９１０

３８，８２０

４２，７４０

４６，６５０

１，２５０

１４，３５０

２８，９２０

１３，１００

６，０６０，０００

６，０７０，０００

５，０００

９，３５０

１３，７００

１８，０５０

２２，４００

２６，７５０

３１，１００

３５，４１０

３９，３２０

４３，２４０

４７，１５０

１，２５０

１４，３５０

２９，３５０

１３，１００

６，０７０，０００

６，０８０，０００

５，０００

９，３５０

１３，７００

１８，０５０

２２，４００

２６，７５０

３１，１００

３５，４５０

３９，８００

４３，７４０

４７，６５０

１，２５０

１４，３５０

２９，３５０

１３，１００

６，０８０，０００

６，０９０，０００

５，０００

９，３５０

１３，７００

１８，０５０

２２，４００

２６，７５０

３１，１００

３５，４５０

３９，８００

４４，１５０

４８，１５０

１，２５０

１４，３５０

２９，３５０

１３，１００

６，０９０，０００

１０，０００，０００

５，０００

９，３５０

１３，７００

１８，０５０

２２，４００

２６，７５０

３１，１００

３５，４５０

３９，８００

４４，１５０

４８，５００

１，２５０

１４，３５０

２９，３５０

１３，１００

１０，０００，０００

１０，０１０，０００

５，５００

９，８５０

１４，２００

１８，５５０

２２，９００

２７，２５０

３１，６００

３５，９５０

４０，３００

４４，６５０

４９，０００

１，２５０

１４，３５０

２９，３５０

１３，１００

１０，０１０，０００

１０，０２０，０００

５，５００

１０，２９０

１４，７００

１９，０５０

２３，４００

２７，７５０

３２，１００

３６，４５０

４０，８００

４５，１５０

４９，５００

１，３２０

１４，８５０

２９，８５０

１３，６００

１０，０２０，０００

１０，０３０，０００

５，５００

１０，２９０

１５，０７０

１９，５５０

２３，９００

２８，２５０

３２，６００

３６，９５０

４１，３００

４５，６５０

５０，０００

１，３８０

１５，３５０

３０，３５０

１４，１００

１０，０３０，０００

１０，０４０，０００

５，５００

１０，２９０

１５，０７０

１９，８６０

２４，４００

２８，７５０

３３，１００

３７，４５０

４１，８００

４６，１５０

５０，５００

１，３８０

１５，７９０

３０，８５０

１４，４１０

１０，０４０，０００

１０，０５０，０００

５，５００

１０，２９０

１５，０７０

１９，８６０

２４，６４０

２９，２５０

３３，６００

３７，９５０

４２，３００

４６，６５０

５１，０００

１，３８０

１５，７９０

３１，３５０

１４，４１０

１０，０５０，０００

１０，０６０，０００

５，５００

１０，２９０

１５，０７０

１９，８６０

２４，６４０

２９，４３０

３４，１００

３８，４５０

４２，８００

４７，１５０

５１，５００

１，３８０

１５，７９０

３１，８５０

１４，４１０

１０，０６０，０００

１０，０７０，０００

５，５００

１０，２９０

１５，０７０

１９，８６０

２４，６４０

２９，４３０

３４，２１０

３８，９５０

４３，３００

４７，６５０

５２，０００

１，３８０

１５，７９０

３２，２９０

１４，４１０

１０，０７０，０００

１０，０８０，０００

５，５００

１０，２９０

１５，０７０

１９，８６０

２４，６４０

２９，４３０

３４，２１０

３９，０００

４３，７８０

４８，１５０

５２，５００

１，３８０

１５，７９０

３２，２９０

１４，４１０

１０，０８０，０００

１０，０９０，０００

５，５００

１０，２９０

１５，０７０

１９，８６０

２４，６４０

２９，４３０

３４，２１０

３９，０００

４３，７８０

４８，５７０

５３，０００

１，３８０

１５，７９０

３２，２９０

１４，４１０

（三）

昭和３９年分の所得税の課税総所得金額等

甲

乙

丙

丁

扶養親族等の数

年齢１２歳の扶養親族

青色事業専従者の年齢

事業専従者

０人

１人

２人

３人

４人

５人

６人

７人

８人

９人

１０人以上

１９歳以外の年齢

１９歳

以上

未満

控除金額

１人当たり控除金額

円

１０，０９０，０００

２０，０００，０００

５，５００

１０，２９０

１５，０７０

１９，８６０

２４，６４０

２９，４３０

３４，２１０

３９，０００

４３，７８０

４８，５７０

５３，３５０

１，３８０

１５，７９０

３２，２９０

１４，４１０

２０，０００，０００

２０，０１０，０００

６，０００

１０，７９０

１５，５７０

２０，３６０

２５，１４０

２９，９３０

３４，７１０

３９，５００

４４，２８０

４９，０７０

５３，８５０

１，３８０

１５，７９０

３２，２９０

１４，４１０

２０，０１０，０００

２０，０２０，０００

６，０００

１１，２２０

１６，０７０

２０，８６０

２５，６４０

３０，４３０

３５，２１０

４０，０００

４４，７８０

４９，５７０

５４，３５０

１，４４０

１６，２９０

３２，７９０

１４，９１０

２０，０２０，０００

２０，０３０，０００

６，０００

１１，２２０

１６，４４０

２１，３６０

２６，１４０

３０，９３０

３５，７１０

４０，５００

４５，２８０

５０，０７０

５４，８５０

１，５００

１６，７９０

３３，２９０

１５，４１０

２０，０３０，０００

２０，０４０，０００

６，０００

１１，２２０

１６，４４０

２１，６６０

２６，６４０

３１，４３０

３６，２１０

４１，０００

４５，７８０

５０，５７０

５５，３５０

１，５００

１７，２２０

３３，７９０

１５，７２０

２０，０４０，０００

２０，０５０，０００

６，０００

１１，２２０

１６，４４０

２１，６６０

２６，８８０

３１，９３０

３６，７１０

４１，５００

４６，２８０

５１，０７０

５５，８５０

１，５００

１７，２２０

３４，２９０

１５，７２０

２０，０５０，０００

２０，０６０，０００

６，０００

１１，２２０

１６，４４０

２１，６６０

２６，８８０

３２，１００

３７，２１０

４２，０００

４６，７８０

５１，５７０

５６，３５０

１，５００

１７，２２０

３４，７９０

１５，７２０

２０，０６０，０００

２０，０７０，０００

６，０００

１１，２２０

１６，４４０

２１，６６０

２６，８８０

３２，１００

３７，３２０

４２，５００

４７，２８０

５２，０７０

５６，８５０

１，５００

１７，２２０

３５，２２０

１５，７２０

２０，０７０，０００

２０，０８０，０００

６，０００

１１，２２０

１６，４４０

２１，６６０

２６，８８０

３２，１００

３７，３２０

４２，５４０

４７，７６０

５２，５７０

５７，３５０

１，５００

１７，２２０

３５，２２０

１５，７２０

２０，０８０，０００

２０，０９０，０００

６，０００

１１，２２０

１６，４４０

２１，６６０

２６，８８０

３２，１００

３７，３２０

４２，５４０

４７，７６０

５２，９８０

５７，８５０

１，５００

１７，２２０

３５，２２０

１５，７２０

２０，０９０，０００

３０，０００，０００

６，０００

１１，２２０

１６，４４０

２１，６６０

２６，８８０

３２，１００

３７，３２０

４２，５４０

４７，７６０

５２，９８０

５８，２００

１，５００

１７，２２０

３５，２２０

１５，７２０

３０，０００，０００

３０，０１０，０００

６，５００

１１，７２０

１６，９４０

２２，１６０

２７，３８０

３２，６００

３７，８２０

４３，０４０

４８，２６０

５３，４８０

５８，７００

１，５００

１７，２２０

３５，２２０

１５，７２０

３０，０１０，０００

３０，０２０，０００

６，５００

１２，１６０

１７，４４０

２２，６６０

２７，８８０

３３，１００

３８，３２０

４３，５４０

４８，７６０

５３，９８０

５９，２００

１，５７０

１７，７２０

３５，７２０

１６，２２０

３０，０２０，０００

３０，０３０，０００

６，５００

１２，１６０

１７，８１０

２３，１６０

２８，３８０

３３，６００

３８，８２０

４４，０４０

４９，２６０

５４，４８０

５９，７００

１，６３０

１８，２２０

３６，２２０

１６，７２０

３０，０３０，０００

３０，０４０，０００

６，５００

１２，１６０

１７，８１０

２３，４７０

２８，８８０

３４，１００

３９，３２０

４４，５４０

４９，７６０

５４，９８０

６０，２００

１，６３０

１８，６６０

３６，７２０

１７，０３０

３０，０４０，０００

３０，０５０，０００

６，５００

１２，１６０

１７，８１０

２３，４７０

２９，１２０

３４，６００

３９，８２０

４５，０４０

５０，２６０

５５，４８０

６０，７００

１，６３０

１８，６６０

３７，２２０

１７，０３０

３０，０５０，０００

３０，０６０，０００

６，５００

１２，１６０

１７，８１０

２３，４７０

２９，１２０

３４，７８０

４０，３２０

４５，５４０

５０，７６０

５５，９８０

６１，２００

１，６３０

１８，６６０

３７，７２０

１７，０３０

３０，０６０，０００

３０，０７０，０００

６，５００

１２，１６０

１７，８１０

２３，４７０

２９，１２０

３４，７８０

４０，４３０

４６，０４０

５１，２６０

５６，４８０

６１，７００

１，６３０

１８，６６０

３８，１６０

１７，０３０

３０，０７０，０００

３０，０８０，０００

６，５００

１２，１６０

１７，８１０

２３，４７０

２９，１２０

３４，７８０

４０，４３０

４６，０９０

５１，７４０

５６，９８０

６２，２００

１，６３０

１８，６６０

３８，１６０

１７，０３０

３０，０８０，０００

３０，０９０，０００

６，５００

１２，１６０

１７，８１０

２３，４７０

２９，１２０

３４，７８０

４０，４３０

４６，０９０

５１，７４０

５７，４００

６２，７００

１，６３０

１８，６６０

３８，１６０

１７，０３０

３０，０９０，０００

４５，０００，０００

６，５００

１２，１６０

１７，８１０

２３，４７０

２９，１２０

３４，７８０

４０，４３０

４６，０９０

５１，７４０

５７，４００

６３，０５０

１，６３０

１８，６６０

３８，１６０

１７，０３０

４５，０００，０００

４５，０１０，０００

７，０００

１２，６６０

１８，３１０

２３，９７０

２９，６２０

３５，２８０

４０，９３０

４６，５９０

５２，２４０

５７，９００

６３，５５０

１，６３０

１８，６６０

３８，１６０

１７，０３０

４５，０１０，０００

４５，０２０，０００

７，０００

１３，０９０

１８，８１０

２４，４７０

３０，１２０

３５，７８０

４１，４３０

４７，０９０

５２，７４０

５８，４００

６４，０５０

１，６９０

１９，１６０

３８，６６０

１７，５３０

４５，０２０，０００

４５，０３０，０００

７，０００

１３，０９０

１９，１８０

２４，９７０

３０，６２０

３６，２８０

４１，９３０

４７，５９０

５３，２４０

５８，９００

６４，５５０

１，７５０

１９，６６０

３９，１６０

１８，０３０

４５，０３０，０００

４５，０４０，０００

７，０００

１３，０９０

１９，１８０

２５，２７０

３１，１２０

３６，７８０

４２，４３０

４８，０９０

５３，７４０

５９，４００

６５，０５０

１，７５０

２０，０９０

３９，６６０

１８，３４０

４５，０４０，０００

４５，０５０，０００

７，０００

１３，０９０

１９，１８０

２５，２７０

３１，３６０

３７，２８０

４２，９３０

４８，５９０

５４，２４０

５９，９００

６５，５５０

１，７５０

２０，０９０

４０，１６０

１８，３４０

４５，０５０，０００

４５，０６０，０００

７，０００

１３，０９０

１９，１８０

２５，２７０

３１，３６０

３７，４５０

４３，４３０

４９，０９０

５４，７４０

６０，４００

６６，０５０

１，７５０

２０，０９０

４０，６６０

１８，３４０

４５，０６０，０００

４５，０７０，０００

７，０００

１３，０９０

１９，１８０

２５，２７０

３１，３６０

３７，４５０

４３，５４０

４９，５９０

５５，２４０

６０，９００

６６，５５０

１，７５０

２０，０９０

４１，０９０

１８，３４０

４５，０７０，０００

４５，０８０，０００

７，０００

１３，０９０

１９，１８０

２５，２７０

３１，３６０

３７，４５０

４３，５４０

４９，６３０

５５，７２０

６１，４００

６７，０５０

１，７５０

２０，０９０

４１，０９０

１８，３４０

４５，０８０，０００

４５，０９０，０００

７，０００

１３，０９０

１９，１８０

２５，２７０

３１，３６０

３７，４５０

４３，５４０

４９，６３０

５５，７２０

６１，８１０

６７，５５０

１，７５０

２０，０９０

４１，０９０

１８，３４０

４５，０９０，０００

６０，０００，０００

７，０００

１３，０９０

１９，１８０

２５，２７０

３１，３６０

３７，４５０

４３，５４０

４９，６３０

５５，７２０

６１，８１０

６７，９００

１，７５０

２０，０９０

４１，０９０

１８，３４０

６０，０００，０００

６０，０１０，０００

７，５００

１３，５９０

１９，６８０

２５，７７０

３１，８６０

３７，９５０

４４，０４０

５０，１３０

５６，２２０

６２，３１０

６８，４００

１，７５０

２０，０９０

４１，０９０

１８，３４０

６０，０１０，０００

６０，０２０，０００

７，５００

１４，０３０

２０，１８０

２６，２７０

３２，３６０

３８，４５０

４４，５４０

５０，６３０

５６，７２０

６２，８１０

６８，９００

１，８２０

２０，５９０

４１，５９０

１８，８４０

６０，０２０，０００

６０，０３０，０００

７，５００

１４，０３０

２０，５５０

２６，７７０

３２，８６０

３８，９５０

４５，０４０

５１，１３０

５７，２２０

６３，３１０

６９，４００

１，８８０

２１，０９０

４２，０９０

１９，３４０

６０，０３０，０００

６０，０４０，０００

７，５００

１４，０３０

２０，５５０

２７，０８０

３３，３６０

３９，４５０

４５，５４０

５１，６３０

５７，７２０

６３，８１０

６９，９００

１，８８０

２１，５３０

４２，５９０

１９，６５０

６０，０４０，０００

６０，０５０，０００

７，５００

１４，０３０

２０，５５０

２７，０８０

３３，６００

３９，９５０

４６，０４０

５２，１３０

５８，２２０

６４，３１０

７０，４００

１，８８０

２１，５３０

４３，０９０

１９，６５０

６０，０５０，０００

６０，０６０，０００

７，５００

１４，０３０

２０，５５０

２７，０８０

３３，６００

４０，１３０

４６，５４０

５２，６３０

５８，７２０

６４，８１０

７０，９００

１，８８０

２１，５３０

４３，５９０

１９，６５０

６０，０６０，０００

６０，０７０，０００

７，５００

１４，０３０

２０，５５０

２７，０８０

３３，６００

４０，１３０

４６，６５０

５３，１３０

５９，２２０

６５，３１０

７１，４００

１，８８０

２１，５３０

４４，０３０

１９，６５０

６０，０７０，０００

６０，０８０，０００

７，５００

１４，０３０

２０，５５０

２７，０８０

３３，６００

４０，１３０

４６，６５０

５３，１８０

５９，７００

６５，８１０

７１，９００

１，８８０

２１，５３０

４４，０３０

１９，６５０

６０，０８０，０００

６０，０９０，０００

７，５００

１４，０３０

２０，５５０

２７，０８０

３３，６００

４０，１３０

４６，６５０

５３，１８０

５９，７００

６６，２３０

７２，４００

１，８８０

２１，５３０

４４，０３０

１９，６５０

６０，０９０，０００円以上

７，５００

１４，０３０

２０，５５０

２７，０８０

３３，６００

４０，１３０

４６，６５０

５３，１８０

５９，７００

６６，２３０

７２，７５０

１，８８０

２１，５３０

４４，０３０

１９，６５０

（注）　この表における用語については、次に定めるところによる。（一）　「昭和３９年分の所得税の課税総所得金額等」とは、附則第十四条第一項第二号（昭和４０年分の予定納税基準額の計算の特例）に規定する課税総所得金額等をいう。（二）　「扶養親族等の数」とは、昭和３９年分の所得税につき、旧法第十一条の九（配偶者控除）の規定の適用を受けた控除対象配偶者及び旧法第十一条の十（扶養控除）の規定の適用を受けた扶養親族の数の合計をいう。（三）　「扶養親族」とは、昭和３９年分の所得税につき旧法第十一条の十の規定の適用を受けた扶養親族をいう。（四）　「青色事業専従者」とは、昭和３９年分の所得税につき旧法第十一条の二第二項（青色事業専従者給与の必要経費算入の特例等）の規定の適用を受けた同項に規定する青色事業専従者をいう。（五）　「事業専従者」とは、昭和３９年分の所得税につき旧法第十一条の二第三項の規定の適用を受けた同項に規定する事業専従者をいう。（六）　「全額」とは、附則第十四条第一項第一号に掲げる金額をいう。

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