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Supplementary Provisions, Appended Table 3

附則別表第三昭和40年分の年末調整のための給与所得の源泉徴収税額表の附表

(1)

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 188,750 yenLess than 129,000 yen232,000233,000163,600277,000278,000199,600
188,750189,000129,000233,000234,000164,400278,000279,000200,400
189,000190,000129,200234,000235,000165,200279,000280,000201,200
190,000191,000130,000235,000236,000166,000280,000281,000202,000
191,000192,000130,800236,000237,000166,800281,000282,000202,800
192,000193,000131,600237,000238,000167,600282,000283,000203,600
193,000194,000132,400238,000239,000168,400283,000284,000204,400
194,000195,000133,200239,000240,000169,200284,000285,000205,200
195,000196,000134,000240,000241,000170,000285,000286,000206,000
196,000197,000134,800241,000242,000170,800286,000287,000206,800
197,000198,000135,600242,000243,000171,600287,000288,000207,600
198,000199,000136,400243,000244,000172,400288,000289,000208,400
199,000200,000137,200244,000245,000173,200289,000290,000209,200
200,000201,000138,000245,000246,000174,000290,000291,000210,000
201,000202,000138,800246,000247,000174,800291,000292,000210,800
202,000203,000139,600247,000248,000175,600292,000293,000211,600
203,000204,000140,400248,000249,000176,400293,000294,000212,400
204,000205,000141,200249,000250,000177,200294,000295,000213,200
205,000206,000142,000250,000251,000178,000295,000296,000214,000
206,000207,000142,800251,000252,000178,800296,000297,000214,800
207,000208,000143,600252,000253,000179,600297,000298,000215,600
208,000209,000144,400253,000254,000180,400298,000299,000216,400
209,000210,000145,200254,000255,000181,200299,000300,000217,200
210,000211,000146,000255,000256,000182,000300,000301,000218,000
211,000212,000146,800256,000257,000182,800301,000302,000218,800
212,000213,000147,600257,000258,000183,600302,000303,000219,600
213,000214,000148,400258,000259,000184,400303,000304,000220,400
214,000215,000149,200259,000260,000185,200304,000305,500221,200
215,000216,000150,000260,000261,000186,000305,500307,000222,400
216,000217,000150,800261,000262,000186,800307,000308,500223,600
217,000218,000151,600262,000263,000187,600308,500310,000224,800
218,000219,000152,400263,000264,000188,400310,000311,500226,000
219,000220,000153,200264,000265,000189,200311,500313,000227,200
220,000221,000154,000265,000266,000190,000313,000314,500228,400
221,000222,000154,800266,000267,000190,800314,500316,000229,600
222,000223,000155,600267,000268,000191,600316,000317,500230,800
223,000224,000156,400268,000269,000192,400317,500319,000232,000
224,000225,000157,200269,000270,000193,200319,000320,500233,200
225,000226,000158,000270,000271,000194,000320,500322,000234,400
226,000227,000158,800271,000272,000194,800322,000323,500235,600
227,000228,000159,600272,000273,000195,600323,500325,000236,800
228,000229,000160,400273,000274,000196,400325,000326,500238,000
229,000230,000161,200274,000275,000197,200326,500328,000239,200
230,000231,000162,000275,000276,000198,000328,000329,500240,400
231,000232,000162,800276,000277,000198,800329,500331,000241,600

(2)

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
331,000332,500242,800398,500400,000296,800466,000467,500351,750
332,500334,000244,000400,000401,500298,000467,500469,000353,000
334,000335,500245,200401,500403,000299,200469,000470,500354,200
335,500337,000246,400403,000404,500300,400470,500472,000355,450
337,000338,500247,600404,500406,000301,600472,000473,500356,700
338,500340,000248,800406,000407,500302,800473,500475,000357,950
340,000341,500250,000407,500409,000304,000475,000476,500359,150
341,500343,000251,200409,000410,500305,200476,500478,000360,400
343,000344,500252,400410,500412,000306,400478,000479,500361,650
344,500346,000253,600412,000413,500307,600479,500481,000362,900
346,000347,500254,800413,500415,000308,800481,000482,500364,100
347,500349,000256,000415,000416,500310,000482,500484,000365,350
349,000350,500257,200416,500418,000311,200484,000485,500366,600
350,500352,000258,400418,000419,500312,400485,500487,000367,850
352,000353,500259,600419,500421,000313,600487,000488,500369,050
353,500355,000260,800421,000422,500314,800488,500490,000370,300
355,000356,500262,000422,500424,000316,000490,000492,000371,550
356,500358,000263,200424,000425,500317,200492,000494,000373,200
358,000359,500264,400425,500427,000318,400494,000496,000374,850
359,500361,000265,600427,000428,500319,600496,000498,000376,500
361,000362,500266,800428,500430,000320,800498,000500,000378,150
362,500364,000268,000430,000431,500322,050500,000502,000379,800
364,000365,500269,200431,500433,000323,300502,000504,000381,450
365,500367,000270,400433,000434,500324,500504,000506,000383,100
367,000368,500271,600434,500436,000325,750506,000508,000384,750
368,500370,000272,800436,000437,500327,000508,000510,000386,400
370,000371,500274,000437,500439,000328,250510,000512,000388,050
371,500373,000275,200439,000440,500329,450512,000514,000389,700
373,000374,500276,400440,500442,000330,700514,000516,000391,350
374,500376,000277,600442,000443,500331,950516,000518,000393,000
376,000377,500278,800443,500445,000333,200518,000520,000394,650
377,500379,000280,000445,000446,500334,400520,000522,000396,300
379,000380,500281,200446,500448,000335,650522,000524,000397,950
380,500382,000282,400448,000449,500336,900524,000526,000399,600
382,000383,500283,600449,500451,000338,150526,000528,000401,250
383,500385,000284,800451,000452,500339,350528,000530,000402,950
385,000386,500286,000452,500454,000340,600530,000532,000404,750
386,500388,000287,200454,000455,500341,850532,000534,000406,550
388,000389,500288,400455,500457,000343,100534,000536,000408,350
389,500391,000289,600457,000458,500344,300536,000538,000410,150
391,000392,500290,800458,500460,000345,550538,000540,000411,950
392,500394,000292,000460,000461,500346,800540,000542,000413,750
394,000395,500293,200461,500463,000348,050542,000544,000415,550
395,500397,000294,400463,000464,500349,250544,000546,000417,350
397,000398,500295,600464,500466,000350,500546,000548,000419,150

(3)

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
548,000550,000420,950618,000620,000483,950688,000690,000546,950
550,000552,000422,750620,000622,000485,750690,000692,000548,750
552,000554,000424,550622,000624,000487,550692,000694,000550,550
554,000556,000426,350624,000626,000489,350694,000696,000552,350
556,000558,000428,150626,000628,000491,150696,000698,000554,150
558,000560,000429,950628,000630,000492,950698,000700,000555,950
560,000562,000431,750630,000632,000494,750700,000702,000557,750
562,000564,000433,550632,000634,000496,550702,000704,000559,550
564,000566,000435,350634,000636,000498,350704,000706,000561,350
566,000568,000437,150636,000638,000500,150706,000708,000563,150
568,000570,000438,950638,000640,000501,950708,000710,000564,950
570,000572,000440,750640,000642,000503,750710,000712,000566,750
572,000574,000442,550642,000644,000505,550712,000714,000568,550
574,000576,000444,350644,000646,000507,350714,000716,000570,350
576,000578,000446,150646,000648,000509,150716,000718,000572,150
578,000580,000447,950648,000650,000510,950718,000720,000573,950
580,000582,000449,750650,000652,000512,750720,000722,000575,750
582,000584,000451,550652,000654,000514,550722,000724,000577,550
584,000586,000453,350654,000656,000516,350724,000726,000579,350
586,000588,000455,150656,000658,000518,150726,000728,000581,150
588,000590,000456,950658,000660,000519,950728,000730,000582,950
590,000592,000458,750660,000662,000521,750730,000732,000584,750
592,000594,000460,550662,000664,000523,550732,000734,000586,550
594,000596,000462,350664,000666,000525,350734,000736,000588,350
596,000598,000464,150666,000668,000527,150736,000738,000590,150
598,000600,000465,950668,000670,000528,950738,000740,000591,950
600,000602,000467,750670,000672,000530,750740,000742,000593,750
602,000604,000469,550672,000674,000532,550742,000744,000595,550
604,000606,000471,350674,000676,000534,350744,000746,000597,350
606,000608,000473,150676,000678,000536,150746,000748,000599,150
608,000610,000474,950678,000680,000537,950748,000750,000600,950
610,000612,000476,750680,000682,000539,750750,000752,000602,750
612,000614,000478,550682,000684,000541,550752,000752,500604,550
614,000616,000480,350684,000686,000543,350752,500 yen or moreThe amount of salary or other wage less 147,500 yen
616,000618,000482,150686,000688,000545,150

(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 finalized during 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.

(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
188,750円未満129,000円未満232,000233,000163,600277,000278,000199,600
188,750189,000129,000233,000234,000164,400278,000279,000200,400
189,000190,000129,200234,000235,000165,200279,000280,000201,200
190,000191,000130,000235,000236,000166,000280,000281,000202,000
191,000192,000130,800236,000237,000166,800281,000282,000202,800
192,000193,000131,600237,000238,000167,600282,000283,000203,600
193,000194,000132,400238,000239,000168,400283,000284,000204,400
194,000195,000133,200239,000240,000169,200284,000285,000205,200
195,000196,000134,000240,000241,000170,000285,000286,000206,000
196,000197,000134,800241,000242,000170,800286,000287,000206,800
197,000198,000135,600242,000243,000171,600287,000288,000207,600
198,000199,000136,400243,000244,000172,400288,000289,000208,400
199,000200,000137,200244,000245,000173,200289,000290,000209,200
200,000201,000138,000245,000246,000174,000290,000291,000210,000
201,000202,000138,800246,000247,000174,800291,000292,000210,800
202,000203,000139,600247,000248,000175,600292,000293,000211,600
203,000204,000140,400248,000249,000176,400293,000294,000212,400
204,000205,000141,200249,000250,000177,200294,000295,000213,200
205,000206,000142,000250,000251,000178,000295,000296,000214,000
206,000207,000142,800251,000252,000178,800296,000297,000214,800
207,000208,000143,600252,000253,000179,600297,000298,000215,600
208,000209,000144,400253,000254,000180,400298,000299,000216,400
209,000210,000145,200254,000255,000181,200299,000300,000217,200
210,000211,000146,000255,000256,000182,000300,000301,000218,000
211,000212,000146,800256,000257,000182,800301,000302,000218,800
212,000213,000147,600257,000258,000183,600302,000303,000219,600
213,000214,000148,400258,000259,000184,400303,000304,000220,400
214,000215,000149,200259,000260,000185,200304,000305,500221,200
215,000216,000150,000260,000261,000186,000305,500307,000222,400
216,000217,000150,800261,000262,000186,800307,000308,500223,600
217,000218,000151,600262,000263,000187,600308,500310,000224,800
218,000219,000152,400263,000264,000188,400310,000311,500226,000
219,000220,000153,200264,000265,000189,200311,500313,000227,200
220,000221,000154,000265,000266,000190,000313,000314,500228,400
221,000222,000154,800266,000267,000190,800314,500316,000229,600
222,000223,000155,600267,000268,000191,600316,000317,500230,800
223,000224,000156,400268,000269,000192,400317,500319,000232,000
224,000225,000157,200269,000270,000193,200319,000320,500233,200
225,000226,000158,000270,000271,000194,000320,500322,000234,400
226,000227,000158,800271,000272,000194,800322,000323,500235,600
227,000228,000159,600272,000273,000195,600323,500325,000236,800
228,000229,000160,400273,000274,000196,400325,000326,500238,000
229,000230,000161,200274,000275,000197,200326,500328,000239,200
230,000231,000162,000275,000276,000198,000328,000329,500240,400
231,000232,000162,800276,000277,000198,800329,500331,000241,600

(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
331,000332,500242,800398,500400,000296,800466,000467,500351,750
332,500334,000244,000400,000401,500298,000467,500469,000353,000
334,000335,500245,200401,500403,000299,200469,000470,500354,200
335,500337,000246,400403,000404,500300,400470,500472,000355,450
337,000338,500247,600404,500406,000301,600472,000473,500356,700
338,500340,000248,800406,000407,500302,800473,500475,000357,950
340,000341,500250,000407,500409,000304,000475,000476,500359,150
341,500343,000251,200409,000410,500305,200476,500478,000360,400
343,000344,500252,400410,500412,000306,400478,000479,500361,650
344,500346,000253,600412,000413,500307,600479,500481,000362,900
346,000347,500254,800413,500415,000308,800481,000482,500364,100
347,500349,000256,000415,000416,500310,000482,500484,000365,350
349,000350,500257,200416,500418,000311,200484,000485,500366,600
350,500352,000258,400418,000419,500312,400485,500487,000367,850
352,000353,500259,600419,500421,000313,600487,000488,500369,050
353,500355,000260,800421,000422,500314,800488,500490,000370,300
355,000356,500262,000422,500424,000316,000490,000492,000371,550
356,500358,000263,200424,000425,500317,200492,000494,000373,200
358,000359,500264,400425,500427,000318,400494,000496,000374,850
359,500361,000265,600427,000428,500319,600496,000498,000376,500
361,000362,500266,800428,500430,000320,800498,000500,000378,150
362,500364,000268,000430,000431,500322,050500,000502,000379,800
364,000365,500269,200431,500433,000323,300502,000504,000381,450
365,500367,000270,400433,000434,500324,500504,000506,000383,100
367,000368,500271,600434,500436,000325,750506,000508,000384,750
368,500370,000272,800436,000437,500327,000508,000510,000386,400
370,000371,500274,000437,500439,000328,250510,000512,000388,050
371,500373,000275,200439,000440,500329,450512,000514,000389,700
373,000374,500276,400440,500442,000330,700514,000516,000391,350
374,500376,000277,600442,000443,500331,950516,000518,000393,000
376,000377,500278,800443,500445,000333,200518,000520,000394,650
377,500379,000280,000445,000446,500334,400520,000522,000396,300
379,000380,500281,200446,500448,000335,650522,000524,000397,950
380,500382,000282,400448,000449,500336,900524,000526,000399,600
382,000383,500283,600449,500451,000338,150526,000528,000401,250
383,500385,000284,800451,000452,500339,350528,000530,000402,950
385,000386,500286,000452,500454,000340,600530,000532,000404,750
386,500388,000287,200454,000455,500341,850532,000534,000406,550
388,000389,500288,400455,500457,000343,100534,000536,000408,350
389,500391,000289,600457,000458,500344,300536,000538,000410,150
391,000392,500290,800458,500460,000345,550538,000540,000411,950
392,500394,000292,000460,000461,500346,800540,000542,000413,750
394,000395,500293,200461,500463,000348,050542,000544,000415,550
395,500397,000294,400463,000464,500349,250544,000546,000417,350
397,000398,500295,600464,500466,000350,500546,000548,000419,150

(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
548,000550,000420,950618,000620,000483,950688,000690,000546,950
550,000552,000422,750620,000622,000485,750690,000692,000548,750
552,000554,000424,550622,000624,000487,550692,000694,000550,550
554,000556,000426,350624,000626,000489,350694,000696,000552,350
556,000558,000428,150626,000628,000491,150696,000698,000554,150
558,000560,000429,950628,000630,000492,950698,000700,000555,950
560,000562,000431,750630,000632,000494,750700,000702,000557,750
562,000564,000433,550632,000634,000496,550702,000704,000559,550
564,000566,000435,350634,000636,000498,350704,000706,000561,350
566,000568,000437,150636,000638,000500,150706,000708,000563,150
568,000570,000438,950638,000640,000501,950708,000710,000564,950
570,000572,000440,750640,000642,000503,750710,000712,000566,750
572,000574,000442,550642,000644,000505,550712,000714,000568,550
574,000576,000444,350644,000646,000507,350714,000716,000570,350
576,000578,000446,150646,000648,000509,150716,000718,000572,150
578,000580,000447,950648,000650,000510,950718,000720,000573,950
580,000582,000449,750650,000652,000512,750720,000722,000575,750
582,000584,000451,550652,000654,000514,550722,000724,000577,550
584,000586,000453,350654,000656,000516,350724,000726,000579,350
586,000588,000455,150656,000658,000518,150726,000728,000581,150
588,000590,000456,950658,000660,000519,950728,000730,000582,950
590,000592,000458,750660,000662,000521,750730,000732,000584,750
592,000594,000460,550662,000664,000523,550732,000734,000586,550
594,000596,000462,350664,000666,000525,350734,000736,000588,350
596,000598,000464,150666,000668,000527,150736,000738,000590,150
598,000600,000465,950668,000670,000528,950738,000740,000591,950
600,000602,000467,750670,000672,000530,750740,000742,000593,750
602,000604,000469,550672,000674,000532,550742,000744,000595,550
604,000606,000471,350674,000676,000534,350744,000746,000597,350
606,000608,000473,150676,000678,000536,150746,000748,000599,150
608,000610,000474,950678,000680,000537,950748,000750,000600,950
610,000612,000476,750680,000682,000539,750750,000752,000602,750
612,000614,000478,550682,000684,000541,550752,000752,500604,550
614,000616,000480,350684,000686,000543,350752,500円以上給与等の金額から147,500円を控除した金額
616,000618,000482,150686,000688,000545,150

(備考) 給与所得控除後の給与等の金額を求めるには、その年中に確定した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。

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