Supplementary Provisions, Article 26Transitional Provisions Concerning Withholding on Retirement Income
第二十六条（退職所得に係る源泉徴収に関する経過規定）
Articles 199 through 202 (Withholding on Retirement Income) of the New Act apply to severance pay or other such compensation prescribed in Article 199 of the New Act which is to be paid on or after the Effective Date, and the provisions then in force continue to govern such severance pay or other such compensation which is to be paid before that date.
新法第百九十九条から第二百二条まで（退職所得に係る源泉徴収）の規定は、施行日以後に支払うべき新法第百九十九条に規定する退職手当等について適用し、同日前に支払うべき当該退職手当等については、なお従前の例による。
Supplementary Provisions, Article 27Transitional Provisions Concerning Withholding on Compensation, Fees, and Similar Payments
第二十七条（報酬、料金等に係る源泉徴収に関する経過規定）
Part IV, Chapter IV, Section 1 (Withholding on Compensation, Fees, Contract Money, or Prize Money) and Section 2 (Withholding on Pensions Based on Life Insurance Policies and Similar Contracts) of the New Act apply to compensation, fees, contract money, or prize money prescribed in Article 204, paragraph (1) (Obligation to Withhold Taxes) of the New Act or pensions prescribed in Article 207 (Obligation to Withhold Taxes) of the New Act which are to be paid on or after June 1, 1965, and the provisions then in force continue to govern such compensation, fees, contract money, or prize money, or such pensions, which are to be paid before that date.
新法第四編第四章第一節（報酬、料金、契約金又は賞金に係る源泉徴収）及び第二節（生命保険契約等に基づく年金に係る源泉徴収）の規定は、昭和四十年六月一日以後に支払うべき新法第二百四条第一項（源泉徴収義務）に規定する報酬、料金、契約金若しくは賞金又は第二百七条（源泉徴収義務）に規定する年金について適用し、同日前に支払うべき当該報酬、料金、契約金若しくは賞金又は年金については、なお従前の例による。
Part IV, Chapter IV, Section 3 (Withholding on Distributions of Profits under Silent Partnership Agreements and Similar Agreements) of the New Act applies to distributions of profits prescribed in Article 210 (Obligation to Withhold Taxes) of the New Act which are to be paid on or after the Effective Date, and the provisions then in force continue to govern such distributions of profits which are to be paid before that date.
Supplementary Provisions, Article 28Transitional Provisions Concerning Withholding from the Income of Nonresidents or Corporations
第二十八条（非居住者又は法人の所得に係る源泉徴収に関する経過規定）
Part IV, Chapter V (Withholding from the Income of Nonresidents or Corporations) of the New Act applies to domestic source income prescribed in Article 212, paragraph (1) (Obligation to Withhold Taxes) of the New Act (excluding that prescribed in the following paragraph), or to interest and similar income, dividends and similar income, distributions of profits, or compensation or fees prescribed in paragraph (3) of that Article, which are to be paid on or after the Effective Date, and the provisions then in force continue to govern such domestic source income, or such interest and similar income, dividends and similar income, distributions of profits, or compensation or fees, which are to be paid before that date.
Part IV, Chapter V of the New Act (limited to the portion of the domestic source income set forth in Article 161, item (iii) (Consideration for the Rental of Real Property and Similar Property) of the New Act that relates to consideration for the rental of a vessel or aircraft) applies where a contract for the rental of such a vessel or aircraft is concluded on or after the Effective Date (including, where the contract period of such a rental contract concluded before that date is renewed on or after that date, that renewal).
新法第四編第五章（新法第百六十一条第三号（不動産の貸付け等の対価）に掲げる国内源泉所得のうち船舶又は航空機の貸付けによる対価に係る部分に限る。）の規定は、施行日以後に当該船舶又は航空機の貸付けに係る契約の締結（同日前に締結された当該貸付けに係る契約につき同日以後に契約期間の更新があつた場合における当該更新を含む。）があつた場合について適用する。
Supplementary Provisions, Article 29Transitional Provisions Concerning Collection of Withheld Income Tax
第二十九条（源泉徴収に係る所得税の徴収に関する経過規定）
For the purpose of applying Article 221 (Collection of Income Tax Subject to Withholding) of the New Act, income tax that the provisions then in force continue to govern pursuant to the provisions of Article 24 through the preceding Article of the Supplementary Provisions is deemed to be the income tax prescribed in Article 221 of the New Act.
新法第二百二十一条（源泉徴収に係る所得税の徴収）の規定の適用については、附則第二十四条から前条までの規定によりなお従前の例によることとされる所得税は、新法第二百二十一条に規定する所得税とみなす。
Supplementary Provisions, Article 30Transitional Provisions Concerning Submission of Payment Reports and Similar Documents
第三十条（支払調書等の提出に関する経過規定）
Except as otherwise provided, Articles 225 through 228 (Payment Reports and Similar Documents) of the New Act apply where facts falling under those provisions arise on or after January 1, 1965, and the provisions then in force continue to govern where such facts arose before that date.
新法第二百二十五条から第二百二十八条まで（支払調書等）の規定は、別段の定めがあるものを除き、昭和四十年一月一日以後にこれらの規定に該当する事実が生じた場合について適用し、同日前に当該事実が生じた場合については、なお従前の例による。
Article 225, paragraph (1), item (ii) or (vii) or paragraph (2) of the New Act (limited to the portions concerning dividends of profits or of interest on bearer shares or distributions of proceeds relating to bearer beneficiary certificates of a Securities Investment Trust) applies to such dividends of profits or of interest or distributions of proceeds which are paid on or after January 1, 1966, and the provisions then in force continue to govern such dividends of profits or of interest or distributions of proceeds which are paid before that date.
新法第二百二十五条第一項第二号若しくは第七号又は第二項（無記名の株式の利益若しくは利息の配当又は無記名の証券投資信託の受益証券に係る収益の分配に関する部分に限る。）の規定は、昭和四十一年一月一日以後に支払う当該利益若しくは利息の配当又は収益の分配について適用し、同日前に支払う当該利益若しくは利息の配当又は収益の分配については、なお従前の例による。
Article 225, paragraph (1), item (viii) of the New Act (limited to the portion concerning consideration for the rental or transfer of an aircraft prescribed in that item) applies to such consideration which is to be paid on or after the Effective Date.
新法第二百二十五条第一項第八号（同号に規定する航空機の貸付け又は譲渡に係る対価に関する部分に限る。）の規定は、施行日以後に支払うべき当該対価について適用する。
Supplementary Provisions, Article 31Transitional Provisions Concerning Notification of the Opening of an Office Paying Salary or Other Wages and Similar Events
第三十一条（給与等の支払をする事務所の開設等の届出に関する経過規定）
Article 230 (Notification of the Opening of an Office Paying Salary or Other Wages and Similar Events) of the New Act applies where an office, place of business, or other equivalent facility prescribed in that Article is established, relocated, or closed on or after the Effective Date, and the provisions then in force continue to govern where a report under Article 60 (Reports by Payers of Salary) of the Former Act became required before that date.
Supplementary Provisions, Article 32Requests for Reassessment by Persons Who Became Absent from Japan before the Effective Date
第三十二条（施行日前に出国をした者に係る更正の請求）
A person who, before the Effective Date, filed a return under Article 29, paragraph (2) or the second sentence of paragraph (3) (Returns in the Case of Absence From Japan) of the Former Act for income tax for 1965, or who, before that date, received a determination with respect to income tax for that year, may, if the particulars stated in that return or the particulars concerning that determination (or, if a Reassessment of those particulars was made before that date, the particulars after that Reassessment) come to change as a result of the application of the provisions of the New Act, make a request for Reassessment under Article 23, paragraph (1) (Requests for Reassessment) of the Act on General Rules for National Taxes to the district director by June 30 of that year with respect to the particulars that come to change.
Where a Reassessment is made based on a request for Reassessment under the preceding paragraph, when interest on refund is calculated for a refund under Article 159, paragraph (2) (Refund of Withheld Tax and Similar Amounts upon Reassessment or Determination) of the New Act (including as applied mutatis mutandis pursuant to Article 168 (Application Mutatis Mutandis to Nonresidents) of the New Act), the period referred to in Article 58, paragraph (1) (Interest on Refunds) of the Act on General Rules for National Taxes which serves as the basis for that calculation is the period from the Effective Date to the date on which the decision to pay out that refund is made or the date on which an Appropriation of that refund is made (or, if there is a date before that date on which the refund became suitable for Appropriation, that date).
Supplementary Provisions, Article 33Delegation to Cabinet Order
第三十三条（政令への委任）
Beyond what is provided for in Article 1 through the preceding Article of the Supplementary Provisions, transitional measures necessary for the enforcement of this Act are specified by Cabinet Order.
附則第一条から前条までに定めるもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
Supplementary Provisions, Article 34Arrangement of Related Laws and Regulations
第三十四条（関係法令の整理）
The arrangement of related laws and regulations accompanying the enforcement of this Act is provided for separately by an Act.
この法律の施行に伴う関係法令の整理については、別に法律で定める。
Supplementary Provisions, Article 35Transitional Provisions Concerning Penal Provisions
第三十五条（罰則に関する経過規定）
The provisions then in force continue to govern the application of penal provisions to conduct engaged in before the Effective Date and to conduct engaged in on or after that date with respect to income tax that prior laws are to continue to govern pursuant to the provisions of these Supplementary Provisions.
施行日前にした行為及びこの附則の規定によりなお従前の例によることとされる所得税に係る同日以後にした行為に対する罰則の適用については、なお従前の例による。
Supplementary Provisions, Article 36Special Provisions for Central Unions of Agricultural Co-operatives
第三十六条（農業協同組合中央会の特例）
A federation of agricultural cooperatives that has undergone an entity conversion under Article 12 (Entity Conversion of Continuing Prefectural Central Unions into Federations of Agricultural Cooperatives) of the Supplementary Provisions of the Act Partially Amending the Agricultural Co-operatives Act, etc., and Other Matters (Act No. 63 of 2015) from a continuing prefectural central union prescribed in that Article, and that, pursuant to Article 18 (Special Provisions on Business and Other Matters of Federations of Agricultural Cooperatives after Entity Conversion) of the Supplementary Provisions of that Act, continues to use the words "central union of agricultural co-operatives" in its name, is deemed to be a corporation listed in Appended Table 1, and the provisions of this Act and the provisions of other laws and regulations specified by Cabinet Order apply to it.
農業協同組合法等の一部を改正する等の法律（平成二十七年法律第六十三号）附則第十二条（存続都道府県中央会の農業協同組合連合会への組織変更）に規定する存続都道府県中央会から同条の規定による組織変更をした農業協同組合連合会であつて、同法附則第十八条（組織変更後の農業協同組合連合会に係る事業等に関する特例）の規定により引き続きその名称中に農業協同組合中央会という文字を用いるものは、別表第一に掲げる法人とみなして、この法律の規定その他の政令で定める法令の規定を適用する。
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 | Age other than 19 | Age 19 | ||||
| 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 | Age other than 19 | Age 19 | ||||
| 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 | Age other than 19 | Age 19 | ||||
| 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 | 円 | 円 | 円 | 円 | 円 | 円 | 円 | 円 | 円 | 円 | 円 | 円 | 円 | 円 | 円 | 円 |
| ８５，０００ | 円未満 | 全額 | 全額 | 全額 | 全額 | 全額 | 全額 | 全額 | 全額 | 全額 | 全額 | 全額 | ０ | ０ | ０ | ０ |
| ８５，０００ | １００，０００ | ８００ | １，５００ | 全額 | 全額 | 全額 | 全額 | 全額 | 全額 | 全額 | 全額 | 全額 | ２００ | 全額 | 全額 | 全額 |
| １００，０００ | １１０，０００ | １，０００ | １，７００ | ２，３９０ | 全額 | 全額 | 全額 | 全額 | 全額 | 全額 | 全額 | 全額 | ２００ | 全額 | 全額 | 全額 |
| １１０，０００ | １２０，０００ | １，０００ | １，８７０ | ２，５９０ | ３，２９０ | ３，９８０ | 全額 | 全額 | 全額 | 全額 | 全額 | 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 | 全額 | 全額 | 全額 | 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 | 全額 | 全額 | 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 | 全額 | 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 | 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 | 円 | 円 | 円 | 円 | 円 | 円 | 円 | 円 | 円 | 円 | 円 | 円 | 円 | 円 | 円 | 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 | 円 | 円 | 円 | 円 | 円 | 円 | 円 | 円 | 円 | 円 | 円 | 円 | 円 | 円 | 円 | 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。
Supplementary Provisions, Appended Table 2
附則別表第二削除
削除
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 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 188,750 yen | Less than 129,000 yen | 232,000 | 233,000 | 163,600 | 277,000 | 278,000 | 199,600 | |
| 188,750 | 189,000 | 129,000 | 233,000 | 234,000 | 164,400 | 278,000 | 279,000 | 200,400 |
| 189,000 | 190,000 | 129,200 | 234,000 | 235,000 | 165,200 | 279,000 | 280,000 | 201,200 |
| 190,000 | 191,000 | 130,000 | 235,000 | 236,000 | 166,000 | 280,000 | 281,000 | 202,000 |
| 191,000 | 192,000 | 130,800 | 236,000 | 237,000 | 166,800 | 281,000 | 282,000 | 202,800 |
| 192,000 | 193,000 | 131,600 | 237,000 | 238,000 | 167,600 | 282,000 | 283,000 | 203,600 |
| 193,000 | 194,000 | 132,400 | 238,000 | 239,000 | 168,400 | 283,000 | 284,000 | 204,400 |
| 194,000 | 195,000 | 133,200 | 239,000 | 240,000 | 169,200 | 284,000 | 285,000 | 205,200 |
| 195,000 | 196,000 | 134,000 | 240,000 | 241,000 | 170,000 | 285,000 | 286,000 | 206,000 |
| 196,000 | 197,000 | 134,800 | 241,000 | 242,000 | 170,800 | 286,000 | 287,000 | 206,800 |
| 197,000 | 198,000 | 135,600 | 242,000 | 243,000 | 171,600 | 287,000 | 288,000 | 207,600 |
| 198,000 | 199,000 | 136,400 | 243,000 | 244,000 | 172,400 | 288,000 | 289,000 | 208,400 |
| 199,000 | 200,000 | 137,200 | 244,000 | 245,000 | 173,200 | 289,000 | 290,000 | 209,200 |
| 200,000 | 201,000 | 138,000 | 245,000 | 246,000 | 174,000 | 290,000 | 291,000 | 210,000 |
| 201,000 | 202,000 | 138,800 | 246,000 | 247,000 | 174,800 | 291,000 | 292,000 | 210,800 |
| 202,000 | 203,000 | 139,600 | 247,000 | 248,000 | 175,600 | 292,000 | 293,000 | 211,600 |
| 203,000 | 204,000 | 140,400 | 248,000 | 249,000 | 176,400 | 293,000 | 294,000 | 212,400 |
| 204,000 | 205,000 | 141,200 | 249,000 | 250,000 | 177,200 | 294,000 | 295,000 | 213,200 |
| 205,000 | 206,000 | 142,000 | 250,000 | 251,000 | 178,000 | 295,000 | 296,000 | 214,000 |
| 206,000 | 207,000 | 142,800 | 251,000 | 252,000 | 178,800 | 296,000 | 297,000 | 214,800 |
| 207,000 | 208,000 | 143,600 | 252,000 | 253,000 | 179,600 | 297,000 | 298,000 | 215,600 |
| 208,000 | 209,000 | 144,400 | 253,000 | 254,000 | 180,400 | 298,000 | 299,000 | 216,400 |
| 209,000 | 210,000 | 145,200 | 254,000 | 255,000 | 181,200 | 299,000 | 300,000 | 217,200 |
| 210,000 | 211,000 | 146,000 | 255,000 | 256,000 | 182,000 | 300,000 | 301,000 | 218,000 |
| 211,000 | 212,000 | 146,800 | 256,000 | 257,000 | 182,800 | 301,000 | 302,000 | 218,800 |
| 212,000 | 213,000 | 147,600 | 257,000 | 258,000 | 183,600 | 302,000 | 303,000 | 219,600 |
| 213,000 | 214,000 | 148,400 | 258,000 | 259,000 | 184,400 | 303,000 | 304,000 | 220,400 |
| 214,000 | 215,000 | 149,200 | 259,000 | 260,000 | 185,200 | 304,000 | 305,500 | 221,200 |
| 215,000 | 216,000 | 150,000 | 260,000 | 261,000 | 186,000 | 305,500 | 307,000 | 222,400 |
| 216,000 | 217,000 | 150,800 | 261,000 | 262,000 | 186,800 | 307,000 | 308,500 | 223,600 |
| 217,000 | 218,000 | 151,600 | 262,000 | 263,000 | 187,600 | 308,500 | 310,000 | 224,800 |
| 218,000 | 219,000 | 152,400 | 263,000 | 264,000 | 188,400 | 310,000 | 311,500 | 226,000 |
| 219,000 | 220,000 | 153,200 | 264,000 | 265,000 | 189,200 | 311,500 | 313,000 | 227,200 |
| 220,000 | 221,000 | 154,000 | 265,000 | 266,000 | 190,000 | 313,000 | 314,500 | 228,400 |
| 221,000 | 222,000 | 154,800 | 266,000 | 267,000 | 190,800 | 314,500 | 316,000 | 229,600 |
| 222,000 | 223,000 | 155,600 | 267,000 | 268,000 | 191,600 | 316,000 | 317,500 | 230,800 |
| 223,000 | 224,000 | 156,400 | 268,000 | 269,000 | 192,400 | 317,500 | 319,000 | 232,000 |
| 224,000 | 225,000 | 157,200 | 269,000 | 270,000 | 193,200 | 319,000 | 320,500 | 233,200 |
| 225,000 | 226,000 | 158,000 | 270,000 | 271,000 | 194,000 | 320,500 | 322,000 | 234,400 |
| 226,000 | 227,000 | 158,800 | 271,000 | 272,000 | 194,800 | 322,000 | 323,500 | 235,600 |
| 227,000 | 228,000 | 159,600 | 272,000 | 273,000 | 195,600 | 323,500 | 325,000 | 236,800 |
| 228,000 | 229,000 | 160,400 | 273,000 | 274,000 | 196,400 | 325,000 | 326,500 | 238,000 |
| 229,000 | 230,000 | 161,200 | 274,000 | 275,000 | 197,200 | 326,500 | 328,000 | 239,200 |
| 230,000 | 231,000 | 162,000 | 275,000 | 276,000 | 198,000 | 328,000 | 329,500 | 240,400 |
| 231,000 | 232,000 | 162,800 | 276,000 | 277,000 | 198,800 | 329,500 | 331,000 | 241,600 |
(2)
| 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 |
| 331,000 | 332,500 | 242,800 | 398,500 | 400,000 | 296,800 | 466,000 | 467,500 | 351,750 |
| 332,500 | 334,000 | 244,000 | 400,000 | 401,500 | 298,000 | 467,500 | 469,000 | 353,000 |
| 334,000 | 335,500 | 245,200 | 401,500 | 403,000 | 299,200 | 469,000 | 470,500 | 354,200 |
| 335,500 | 337,000 | 246,400 | 403,000 | 404,500 | 300,400 | 470,500 | 472,000 | 355,450 |
| 337,000 | 338,500 | 247,600 | 404,500 | 406,000 | 301,600 | 472,000 | 473,500 | 356,700 |
| 338,500 | 340,000 | 248,800 | 406,000 | 407,500 | 302,800 | 473,500 | 475,000 | 357,950 |
| 340,000 | 341,500 | 250,000 | 407,500 | 409,000 | 304,000 | 475,000 | 476,500 | 359,150 |
| 341,500 | 343,000 | 251,200 | 409,000 | 410,500 | 305,200 | 476,500 | 478,000 | 360,400 |
| 343,000 | 344,500 | 252,400 | 410,500 | 412,000 | 306,400 | 478,000 | 479,500 | 361,650 |
| 344,500 | 346,000 | 253,600 | 412,000 | 413,500 | 307,600 | 479,500 | 481,000 | 362,900 |
| 346,000 | 347,500 | 254,800 | 413,500 | 415,000 | 308,800 | 481,000 | 482,500 | 364,100 |
| 347,500 | 349,000 | 256,000 | 415,000 | 416,500 | 310,000 | 482,500 | 484,000 | 365,350 |
| 349,000 | 350,500 | 257,200 | 416,500 | 418,000 | 311,200 | 484,000 | 485,500 | 366,600 |
| 350,500 | 352,000 | 258,400 | 418,000 | 419,500 | 312,400 | 485,500 | 487,000 | 367,850 |
| 352,000 | 353,500 | 259,600 | 419,500 | 421,000 | 313,600 | 487,000 | 488,500 | 369,050 |
| 353,500 | 355,000 | 260,800 | 421,000 | 422,500 | 314,800 | 488,500 | 490,000 | 370,300 |
| 355,000 | 356,500 | 262,000 | 422,500 | 424,000 | 316,000 | 490,000 | 492,000 | 371,550 |
| 356,500 | 358,000 | 263,200 | 424,000 | 425,500 | 317,200 | 492,000 | 494,000 | 373,200 |
| 358,000 | 359,500 | 264,400 | 425,500 | 427,000 | 318,400 | 494,000 | 496,000 | 374,850 |
| 359,500 | 361,000 | 265,600 | 427,000 | 428,500 | 319,600 | 496,000 | 498,000 | 376,500 |
| 361,000 | 362,500 | 266,800 | 428,500 | 430,000 | 320,800 | 498,000 | 500,000 | 378,150 |
| 362,500 | 364,000 | 268,000 | 430,000 | 431,500 | 322,050 | 500,000 | 502,000 | 379,800 |
| 364,000 | 365,500 | 269,200 | 431,500 | 433,000 | 323,300 | 502,000 | 504,000 | 381,450 |
| 365,500 | 367,000 | 270,400 | 433,000 | 434,500 | 324,500 | 504,000 | 506,000 | 383,100 |
| 367,000 | 368,500 | 271,600 | 434,500 | 436,000 | 325,750 | 506,000 | 508,000 | 384,750 |
| 368,500 | 370,000 | 272,800 | 436,000 | 437,500 | 327,000 | 508,000 | 510,000 | 386,400 |
| 370,000 | 371,500 | 274,000 | 437,500 | 439,000 | 328,250 | 510,000 | 512,000 | 388,050 |
| 371,500 | 373,000 | 275,200 | 439,000 | 440,500 | 329,450 | 512,000 | 514,000 | 389,700 |
| 373,000 | 374,500 | 276,400 | 440,500 | 442,000 | 330,700 | 514,000 | 516,000 | 391,350 |
| 374,500 | 376,000 | 277,600 | 442,000 | 443,500 | 331,950 | 516,000 | 518,000 | 393,000 |
| 376,000 | 377,500 | 278,800 | 443,500 | 445,000 | 333,200 | 518,000 | 520,000 | 394,650 |
| 377,500 | 379,000 | 280,000 | 445,000 | 446,500 | 334,400 | 520,000 | 522,000 | 396,300 |
| 379,000 | 380,500 | 281,200 | 446,500 | 448,000 | 335,650 | 522,000 | 524,000 | 397,950 |
| 380,500 | 382,000 | 282,400 | 448,000 | 449,500 | 336,900 | 524,000 | 526,000 | 399,600 |
| 382,000 | 383,500 | 283,600 | 449,500 | 451,000 | 338,150 | 526,000 | 528,000 | 401,250 |
| 383,500 | 385,000 | 284,800 | 451,000 | 452,500 | 339,350 | 528,000 | 530,000 | 402,950 |
| 385,000 | 386,500 | 286,000 | 452,500 | 454,000 | 340,600 | 530,000 | 532,000 | 404,750 |
| 386,500 | 388,000 | 287,200 | 454,000 | 455,500 | 341,850 | 532,000 | 534,000 | 406,550 |
| 388,000 | 389,500 | 288,400 | 455,500 | 457,000 | 343,100 | 534,000 | 536,000 | 408,350 |
| 389,500 | 391,000 | 289,600 | 457,000 | 458,500 | 344,300 | 536,000 | 538,000 | 410,150 |
| 391,000 | 392,500 | 290,800 | 458,500 | 460,000 | 345,550 | 538,000 | 540,000 | 411,950 |
| 392,500 | 394,000 | 292,000 | 460,000 | 461,500 | 346,800 | 540,000 | 542,000 | 413,750 |
| 394,000 | 395,500 | 293,200 | 461,500 | 463,000 | 348,050 | 542,000 | 544,000 | 415,550 |
| 395,500 | 397,000 | 294,400 | 463,000 | 464,500 | 349,250 | 544,000 | 546,000 | 417,350 |
| 397,000 | 398,500 | 295,600 | 464,500 | 466,000 | 350,500 | 546,000 | 548,000 | 419,150 |
(3)
| 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 |
| 548,000 | 550,000 | 420,950 | 618,000 | 620,000 | 483,950 | 688,000 | 690,000 | 546,950 |
| 550,000 | 552,000 | 422,750 | 620,000 | 622,000 | 485,750 | 690,000 | 692,000 | 548,750 |
| 552,000 | 554,000 | 424,550 | 622,000 | 624,000 | 487,550 | 692,000 | 694,000 | 550,550 |
| 554,000 | 556,000 | 426,350 | 624,000 | 626,000 | 489,350 | 694,000 | 696,000 | 552,350 |
| 556,000 | 558,000 | 428,150 | 626,000 | 628,000 | 491,150 | 696,000 | 698,000 | 554,150 |
| 558,000 | 560,000 | 429,950 | 628,000 | 630,000 | 492,950 | 698,000 | 700,000 | 555,950 |
| 560,000 | 562,000 | 431,750 | 630,000 | 632,000 | 494,750 | 700,000 | 702,000 | 557,750 |
| 562,000 | 564,000 | 433,550 | 632,000 | 634,000 | 496,550 | 702,000 | 704,000 | 559,550 |
| 564,000 | 566,000 | 435,350 | 634,000 | 636,000 | 498,350 | 704,000 | 706,000 | 561,350 |
| 566,000 | 568,000 | 437,150 | 636,000 | 638,000 | 500,150 | 706,000 | 708,000 | 563,150 |
| 568,000 | 570,000 | 438,950 | 638,000 | 640,000 | 501,950 | 708,000 | 710,000 | 564,950 |
| 570,000 | 572,000 | 440,750 | 640,000 | 642,000 | 503,750 | 710,000 | 712,000 | 566,750 |
| 572,000 | 574,000 | 442,550 | 642,000 | 644,000 | 505,550 | 712,000 | 714,000 | 568,550 |
| 574,000 | 576,000 | 444,350 | 644,000 | 646,000 | 507,350 | 714,000 | 716,000 | 570,350 |
| 576,000 | 578,000 | 446,150 | 646,000 | 648,000 | 509,150 | 716,000 | 718,000 | 572,150 |
| 578,000 | 580,000 | 447,950 | 648,000 | 650,000 | 510,950 | 718,000 | 720,000 | 573,950 |
| 580,000 | 582,000 | 449,750 | 650,000 | 652,000 | 512,750 | 720,000 | 722,000 | 575,750 |
| 582,000 | 584,000 | 451,550 | 652,000 | 654,000 | 514,550 | 722,000 | 724,000 | 577,550 |
| 584,000 | 586,000 | 453,350 | 654,000 | 656,000 | 516,350 | 724,000 | 726,000 | 579,350 |
| 586,000 | 588,000 | 455,150 | 656,000 | 658,000 | 518,150 | 726,000 | 728,000 | 581,150 |
| 588,000 | 590,000 | 456,950 | 658,000 | 660,000 | 519,950 | 728,000 | 730,000 | 582,950 |
| 590,000 | 592,000 | 458,750 | 660,000 | 662,000 | 521,750 | 730,000 | 732,000 | 584,750 |
| 592,000 | 594,000 | 460,550 | 662,000 | 664,000 | 523,550 | 732,000 | 734,000 | 586,550 |
| 594,000 | 596,000 | 462,350 | 664,000 | 666,000 | 525,350 | 734,000 | 736,000 | 588,350 |
| 596,000 | 598,000 | 464,150 | 666,000 | 668,000 | 527,150 | 736,000 | 738,000 | 590,150 |
| 598,000 | 600,000 | 465,950 | 668,000 | 670,000 | 528,950 | 738,000 | 740,000 | 591,950 |
| 600,000 | 602,000 | 467,750 | 670,000 | 672,000 | 530,750 | 740,000 | 742,000 | 593,750 |
| 602,000 | 604,000 | 469,550 | 672,000 | 674,000 | 532,550 | 742,000 | 744,000 | 595,550 |
| 604,000 | 606,000 | 471,350 | 674,000 | 676,000 | 534,350 | 744,000 | 746,000 | 597,350 |
| 606,000 | 608,000 | 473,150 | 676,000 | 678,000 | 536,150 | 746,000 | 748,000 | 599,150 |
| 608,000 | 610,000 | 474,950 | 678,000 | 680,000 | 537,950 | 748,000 | 750,000 | 600,950 |
| 610,000 | 612,000 | 476,750 | 680,000 | 682,000 | 539,750 | 750,000 | 752,000 | 602,750 |
| 612,000 | 614,000 | 478,550 | 682,000 | 684,000 | 541,550 | 752,000 | 752,500 | 604,550 |
| 614,000 | 616,000 | 480,350 | 684,000 | 686,000 | 543,350 | 752,500 yen or more | The amount of salary or other wage less 147,500 yen | |
| 616,000 | 618,000 | 482,150 | 686,000 | 688,000 | 545,150 | |||
(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 | |||
| 円 | 円 | 円 | 円 | 円 | 円 | 円 | 円 | 円 |
| １８８，７５０円未満 | １２９，０００円未満 | ２３２，０００ | ２３３，０００ | １６３，６００ | ２７７，０００ | ２７８，０００ | １９９，６００ | |
| １８８，７５０ | １８９，０００ | １２９，０００ | ２３３，０００ | ２３４，０００ | １６４，４００ | ２７８，０００ | ２７９，０００ | ２００，４００ |
| １８９，０００ | １９０，０００ | １２９，２００ | ２３４，０００ | ２３５，０００ | １６５，２００ | ２７９，０００ | ２８０，０００ | ２０１，２００ |
| １９０，０００ | １９１，０００ | １３０，０００ | ２３５，０００ | ２３６，０００ | １６６，０００ | ２８０，０００ | ２８１，０００ | ２０２，０００ |
| １９１，０００ | １９２，０００ | １３０，８００ | ２３６，０００ | ２３７，０００ | １６６，８００ | ２８１，０００ | ２８２，０００ | ２０２，８００ |
| １９２，０００ | １９３，０００ | １３１，６００ | ２３７，０００ | ２３８，０００ | １６７，６００ | ２８２，０００ | ２８３，０００ | ２０３，６００ |
| １９３，０００ | １９４，０００ | １３２，４００ | ２３８，０００ | ２３９，０００ | １６８，４００ | ２８３，０００ | ２８４，０００ | ２０４，４００ |
| １９４，０００ | １９５，０００ | １３３，２００ | ２３９，０００ | ２４０，０００ | １６９，２００ | ２８４，０００ | ２８５，０００ | ２０５，２００ |
| １９５，０００ | １９６，０００ | １３４，０００ | ２４０，０００ | ２４１，０００ | １７０，０００ | ２８５，０００ | ２８６，０００ | ２０６，０００ |
| １９６，０００ | １９７，０００ | １３４，８００ | ２４１，０００ | ２４２，０００ | １７０，８００ | ２８６，０００ | ２８７，０００ | ２０６，８００ |
| １９７，０００ | １９８，０００ | １３５，６００ | ２４２，０００ | ２４３，０００ | １７１，６００ | ２８７，０００ | ２８８，０００ | ２０７，６００ |
| １９８，０００ | １９９，０００ | １３６，４００ | ２４３，０００ | ２４４，０００ | １７２，４００ | ２８８，０００ | ２８９，０００ | ２０８，４００ |
| １９９，０００ | ２００，０００ | １３７，２００ | ２４４，０００ | ２４５，０００ | １７３，２００ | ２８９，０００ | ２９０，０００ | ２０９，２００ |
| ２００，０００ | ２０１，０００ | １３８，０００ | ２４５，０００ | ２４６，０００ | １７４，０００ | ２９０，０００ | ２９１，０００ | ２１０，０００ |
| ２０１，０００ | ２０２，０００ | １３８，８００ | ２４６，０００ | ２４７，０００ | １７４，８００ | ２９１，０００ | ２９２，０００ | ２１０，８００ |
| ２０２，０００ | ２０３，０００ | １３９，６００ | ２４７，０００ | ２４８，０００ | １７５，６００ | ２９２，０００ | ２９３，０００ | ２１１，６００ |
| ２０３，０００ | ２０４，０００ | １４０，４００ | ２４８，０００ | ２４９，０００ | １７６，４００ | ２９３，０００ | ２９４，０００ | ２１２，４００ |
| ２０４，０００ | ２０５，０００ | １４１，２００ | ２４９，０００ | ２５０，０００ | １７７，２００ | ２９４，０００ | ２９５，０００ | ２１３，２００ |
| ２０５，０００ | ２０６，０００ | １４２，０００ | ２５０，０００ | ２５１，０００ | １７８，０００ | ２９５，０００ | ２９６，０００ | ２１４，０００ |
| ２０６，０００ | ２０７，０００ | １４２，８００ | ２５１，０００ | ２５２，０００ | １７８，８００ | ２９６，０００ | ２９７，０００ | ２１４，８００ |
| ２０７，０００ | ２０８，０００ | １４３，６００ | ２５２，０００ | ２５３，０００ | １７９，６００ | ２９７，０００ | ２９８，０００ | ２１５，６００ |
| ２０８，０００ | ２０９，０００ | １４４，４００ | ２５３，０００ | ２５４，０００ | １８０，４００ | ２９８，０００ | ２９９，０００ | ２１６，４００ |
| ２０９，０００ | ２１０，０００ | １４５，２００ | ２５４，０００ | ２５５，０００ | １８１，２００ | ２９９，０００ | ３００，０００ | ２１７，２００ |
| ２１０，０００ | ２１１，０００ | １４６，０００ | ２５５，０００ | ２５６，０００ | １８２，０００ | ３００，０００ | ３０１，０００ | ２１８，０００ |
| ２１１，０００ | ２１２，０００ | １４６，８００ | ２５６，０００ | ２５７，０００ | １８２，８００ | ３０１，０００ | ３０２，０００ | ２１８，８００ |
| ２１２，０００ | ２１３，０００ | １４７，６００ | ２５７，０００ | ２５８，０００ | １８３，６００ | ３０２，０００ | ３０３，０００ | ２１９，６００ |
| ２１３，０００ | ２１４，０００ | １４８，４００ | ２５８，０００ | ２５９，０００ | １８４，４００ | ３０３，０００ | ３０４，０００ | ２２０，４００ |
| ２１４，０００ | ２１５，０００ | １４９，２００ | ２５９，０００ | ２６０，０００ | １８５，２００ | ３０４，０００ | ３０５，５００ | ２２１，２００ |
| ２１５，０００ | ２１６，０００ | １５０，０００ | ２６０，０００ | ２６１，０００ | １８６，０００ | ３０５，５００ | ３０７，０００ | ２２２，４００ |
| ２１６，０００ | ２１７，０００ | １５０，８００ | ２６１，０００ | ２６２，０００ | １８６，８００ | ３０７，０００ | ３０８，５００ | ２２３，６００ |
| ２１７，０００ | ２１８，０００ | １５１，６００ | ２６２，０００ | ２６３，０００ | １８７，６００ | ３０８，５００ | ３１０，０００ | ２２４，８００ |
| ２１８，０００ | ２１９，０００ | １５２，４００ | ２６３，０００ | ２６４，０００ | １８８，４００ | ３１０，０００ | ３１１，５００ | ２２６，０００ |
| ２１９，０００ | ２２０，０００ | １５３，２００ | ２６４，０００ | ２６５，０００ | １８９，２００ | ３１１，５００ | ３１３，０００ | ２２７，２００ |
| ２２０，０００ | ２２１，０００ | １５４，０００ | ２６５，０００ | ２６６，０００ | １９０，０００ | ３１３，０００ | ３１４，５００ | ２２８，４００ |
| ２２１，０００ | ２２２，０００ | １５４，８００ | ２６６，０００ | ２６７，０００ | １９０，８００ | ３１４，５００ | ３１６，０００ | ２２９，６００ |
| ２２２，０００ | ２２３，０００ | １５５，６００ | ２６７，０００ | ２６８，０００ | １９１，６００ | ３１６，０００ | ３１７，５００ | ２３０，８００ |
| ２２３，０００ | ２２４，０００ | １５６，４００ | ２６８，０００ | ２６９，０００ | １９２，４００ | ３１７，５００ | ３１９，０００ | ２３２，０００ |
| ２２４，０００ | ２２５，０００ | １５７，２００ | ２６９，０００ | ２７０，０００ | １９３，２００ | ３１９，０００ | ３２０，５００ | ２３３，２００ |
| ２２５，０００ | ２２６，０００ | １５８，０００ | ２７０，０００ | ２７１，０００ | １９４，０００ | ３２０，５００ | ３２２，０００ | ２３４，４００ |
| ２２６，０００ | ２２７，０００ | １５８，８００ | ２７１，０００ | ２７２，０００ | １９４，８００ | ３２２，０００ | ３２３，５００ | ２３５，６００ |
| ２２７，０００ | ２２８，０００ | １５９，６００ | ２７２，０００ | ２７３，０００ | １９５，６００ | ３２３，５００ | ３２５，０００ | ２３６，８００ |
| ２２８，０００ | ２２９，０００ | １６０，４００ | ２７３，０００ | ２７４，０００ | １９６，４００ | ３２５，０００ | ３２６，５００ | ２３８，０００ |
| ２２９，０００ | ２３０，０００ | １６１，２００ | ２７４，０００ | ２７５，０００ | １９７，２００ | ３２６，５００ | ３２８，０００ | ２３９，２００ |
| ２３０，０００ | ２３１，０００ | １６２，０００ | ２７５，０００ | ２７６，０００ | １９８，０００ | ３２８，０００ | ３２９，５００ | ２４０，４００ |
| ２３１，０００ | ２３２，０００ | １６２，８００ | ２７６，０００ | ２７７，０００ | １９８，８００ | ３２９，５００ | ３３１，０００ | ２４１，６００ |
（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 | |||
| 円 | 円 | 円 | 円 | 円 | 円 | 円 | 円 | 円 |
| ３３１，０００ | ３３２，５００ | ２４２，８００ | ３９８，５００ | ４００，０００ | ２９６，８００ | ４６６，０００ | ４６７，５００ | ３５１，７５０ |
| ３３２，５００ | ３３４，０００ | ２４４，０００ | ４００，０００ | ４０１，５００ | ２９８，０００ | ４６７，５００ | ４６９，０００ | ３５３，０００ |
| ３３４，０００ | ３３５，５００ | ２４５，２００ | ４０１，５００ | ４０３，０００ | ２９９，２００ | ４６９，０００ | ４７０，５００ | ３５４，２００ |
| ３３５，５００ | ３３７，０００ | ２４６，４００ | ４０３，０００ | ４０４，５００ | ３００，４００ | ４７０，５００ | ４７２，０００ | ３５５，４５０ |
| ３３７，０００ | ３３８，５００ | ２４７，６００ | ４０４，５００ | ４０６，０００ | ３０１，６００ | ４７２，０００ | ４７３，５００ | ３５６，７００ |
| ３３８，５００ | ３４０，０００ | ２４８，８００ | ４０６，０００ | ４０７，５００ | ３０２，８００ | ４７３，５００ | ４７５，０００ | ３５７，９５０ |
| ３４０，０００ | ３４１，５００ | ２５０，０００ | ４０７，５００ | ４０９，０００ | ３０４，０００ | ４７５，０００ | ４７６，５００ | ３５９，１５０ |
| ３４１，５００ | ３４３，０００ | ２５１，２００ | ４０９，０００ | ４１０，５００ | ３０５，２００ | ４７６，５００ | ４７８，０００ | ３６０，４００ |
| ３４３，０００ | ３４４，５００ | ２５２，４００ | ４１０，５００ | ４１２，０００ | ３０６，４００ | ４７８，０００ | ４７９，５００ | ３６１，６５０ |
| ３４４，５００ | ３４６，０００ | ２５３，６００ | ４１２，０００ | ４１３，５００ | ３０７，６００ | ４７９，５００ | ４８１，０００ | ３６２，９００ |
| ３４６，０００ | ３４７，５００ | ２５４，８００ | ４１３，５００ | ４１５，０００ | ３０８，８００ | ４８１，０００ | ４８２，５００ | ３６４，１００ |
| ３４７，５００ | ３４９，０００ | ２５６，０００ | ４１５，０００ | ４１６，５００ | ３１０，０００ | ４８２，５００ | ４８４，０００ | ３６５，３５０ |
| ３４９，０００ | ３５０，５００ | ２５７，２００ | ４１６，５００ | ４１８，０００ | ３１１，２００ | ４８４，０００ | ４８５，５００ | ３６６，６００ |
| ３５０，５００ | ３５２，０００ | ２５８，４００ | ４１８，０００ | ４１９，５００ | ３１２，４００ | ４８５，５００ | ４８７，０００ | ３６７，８５０ |
| ３５２，０００ | ３５３，５００ | ２５９，６００ | ４１９，５００ | ４２１，０００ | ３１３，６００ | ４８７，０００ | ４８８，５００ | ３６９，０５０ |
| ３５３，５００ | ３５５，０００ | ２６０，８００ | ４２１，０００ | ４２２，５００ | ３１４，８００ | ４８８，５００ | ４９０，０００ | ３７０，３００ |
| ３５５，０００ | ３５６，５００ | ２６２，０００ | ４２２，５００ | ４２４，０００ | ３１６，０００ | ４９０，０００ | ４９２，０００ | ３７１，５５０ |
| ３５６，５００ | ３５８，０００ | ２６３，２００ | ４２４，０００ | ４２５，５００ | ３１７，２００ | ４９２，０００ | ４９４，０００ | ３７３，２００ |
| ３５８，０００ | ３５９，５００ | ２６４，４００ | ４２５，５００ | ４２７，０００ | ３１８，４００ | ４９４，０００ | ４９６，０００ | ３７４，８５０ |
| ３５９，５００ | ３６１，０００ | ２６５，６００ | ４２７，０００ | ４２８，５００ | ３１９，６００ | ４９６，０００ | ４９８，０００ | ３７６，５００ |
| ３６１，０００ | ３６２，５００ | ２６６，８００ | ４２８，５００ | ４３０，０００ | ３２０，８００ | ４９８，０００ | ５００，０００ | ３７８，１５０ |
| ３６２，５００ | ３６４，０００ | ２６８，０００ | ４３０，０００ | ４３１，５００ | ３２２，０５０ | ５００，０００ | ５０２，０００ | ３７９，８００ |
| ３６４，０００ | ３６５，５００ | ２６９，２００ | ４３１，５００ | ４３３，０００ | ３２３，３００ | ５０２，０００ | ５０４，０００ | ３８１，４５０ |
| ３６５，５００ | ３６７，０００ | ２７０，４００ | ４３３，０００ | ４３４，５００ | ３２４，５００ | ５０４，０００ | ５０６，０００ | ３８３，１００ |
| ３６７，０００ | ３６８，５００ | ２７１，６００ | ４３４，５００ | ４３６，０００ | ３２５，７５０ | ５０６，０００ | ５０８，０００ | ３８４，７５０ |
| ３６８，５００ | ３７０，０００ | ２７２，８００ | ４３６，０００ | ４３７，５００ | ３２７，０００ | ５０８，０００ | ５１０，０００ | ３８６，４００ |
| ３７０，０００ | ３７１，５００ | ２７４，０００ | ４３７，５００ | ４３９，０００ | ３２８，２５０ | ５１０，０００ | ５１２，０００ | ３８８，０５０ |
| ３７１，５００ | ３７３，０００ | ２７５，２００ | ４３９，０００ | ４４０，５００ | ３２９，４５０ | ５１２，０００ | ５１４，０００ | ３８９，７００ |
| ３７３，０００ | ３７４，５００ | ２７６，４００ | ４４０，５００ | ４４２，０００ | ３３０，７００ | ５１４，０００ | ５１６，０００ | ３９１，３５０ |
| ３７４，５００ | ３７６，０００ | ２７７，６００ | ４４２，０００ | ４４３，５００ | ３３１，９５０ | ５１６，０００ | ５１８，０００ | ３９３，０００ |
| ３７６，０００ | ３７７，５００ | ２７８，８００ | ４４３，５００ | ４４５，０００ | ３３３，２００ | ５１８，０００ | ５２０，０００ | ３９４，６５０ |
| ３７７，５００ | ３７９，０００ | ２８０，０００ | ４４５，０００ | ４４６，５００ | ３３４，４００ | ５２０，０００ | ５２２，０００ | ３９６，３００ |
| ３７９，０００ | ３８０，５００ | ２８１，２００ | ４４６，５００ | ４４８，０００ | ３３５，６５０ | ５２２，０００ | ５２４，０００ | ３９７，９５０ |
| ３８０，５００ | ３８２，０００ | ２８２，４００ | ４４８，０００ | ４４９，５００ | ３３６，９００ | ５２４，０００ | ５２６，０００ | ３９９，６００ |
| ３８２，０００ | ３８３，５００ | ２８３，６００ | ４４９，５００ | ４５１，０００ | ３３８，１５０ | ５２６，０００ | ５２８，０００ | ４０１，２５０ |
| ３８３，５００ | ３８５，０００ | ２８４，８００ | ４５１，０００ | ４５２，５００ | ３３９，３５０ | ５２８，０００ | ５３０，０００ | ４０２，９５０ |
| ３８５，０００ | ３８６，５００ | ２８６，０００ | ４５２，５００ | ４５４，０００ | ３４０，６００ | ５３０，０００ | ５３２，０００ | ４０４，７５０ |
| ３８６，５００ | ３８８，０００ | ２８７，２００ | ４５４，０００ | ４５５，５００ | ３４１，８５０ | ５３２，０００ | ５３４，０００ | ４０６，５５０ |
| ３８８，０００ | ３８９，５００ | ２８８，４００ | ４５５，５００ | ４５７，０００ | ３４３，１００ | ５３４，０００ | ５３６，０００ | ４０８，３５０ |
| ３８９，５００ | ３９１，０００ | ２８９，６００ | ４５７，０００ | ４５８，５００ | ３４４，３００ | ５３６，０００ | ５３８，０００ | ４１０，１５０ |
| ３９１，０００ | ３９２，５００ | ２９０，８００ | ４５８，５００ | ４６０，０００ | ３４５，５５０ | ５３８，０００ | ５４０，０００ | ４１１，９５０ |
| ３９２，５００ | ３９４，０００ | ２９２，０００ | ４６０，０００ | ４６１，５００ | ３４６，８００ | ５４０，０００ | ５４２，０００ | ４１３，７５０ |
| ３９４，０００ | ３９５，５００ | ２９３，２００ | ４６１，５００ | ４６３，０００ | ３４８，０５０ | ５４２，０００ | ５４４，０００ | ４１５，５５０ |
| ３９５，５００ | ３９７，０００ | ２９４，４００ | ４６３，０００ | ４６４，５００ | ３４９，２５０ | ５４４，０００ | ５４６，０００ | ４１７，３５０ |
| ３９７，０００ | ３９８，５００ | ２９５，６００ | ４６４，５００ | ４６６，０００ | ３５０，５００ | ５４６，０００ | ５４８，０００ | ４１９，１５０ |
（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 | |||
| 円 | 円 | 円 | 円 | 円 | 円 | 円 | 円 | 円 |
| ５４８，０００ | ５５０，０００ | ４２０，９５０ | ６１８，０００ | ６２０，０００ | ４８３，９５０ | ６８８，０００ | ６９０，０００ | ５４６，９５０ |
| ５５０，０００ | ５５２，０００ | ４２２，７５０ | ６２０，０００ | ６２２，０００ | ４８５，７５０ | ６９０，０００ | ６９２，０００ | ５４８，７５０ |
| ５５２，０００ | ５５４，０００ | ４２４，５５０ | ６２２，０００ | ６２４，０００ | ４８７，５５０ | ６９２，０００ | ６９４，０００ | ５５０，５５０ |
| ５５４，０００ | ５５６，０００ | ４２６，３５０ | ６２４，０００ | ６２６，０００ | ４８９，３５０ | ６９４，０００ | ６９６，０００ | ５５２，３５０ |
| ５５６，０００ | ５５８，０００ | ４２８，１５０ | ６２６，０００ | ６２８，０００ | ４９１，１５０ | ６９６，０００ | ６９８，０００ | ５５４，１５０ |
| ５５８，０００ | ５６０，０００ | ４２９，９５０ | ６２８，０００ | ６３０，０００ | ４９２，９５０ | ６９８，０００ | ７００，０００ | ５５５，９５０ |
| ５６０，０００ | ５６２，０００ | ４３１，７５０ | ６３０，０００ | ６３２，０００ | ４９４，７５０ | ７００，０００ | ７０２，０００ | ５５７，７５０ |
| ５６２，０００ | ５６４，０００ | ４３３，５５０ | ６３２，０００ | ６３４，０００ | ４９６，５５０ | ７０２，０００ | ７０４，０００ | ５５９，５５０ |
| ５６４，０００ | ５６６，０００ | ４３５，３５０ | ６３４，０００ | ６３６，０００ | ４９８，３５０ | ７０４，０００ | ７０６，０００ | ５６１，３５０ |
| ５６６，０００ | ５６８，０００ | ４３７，１５０ | ６３６，０００ | ６３８，０００ | ５００，１５０ | ７０６，０００ | ７０８，０００ | ５６３，１５０ |
| ５６８，０００ | ５７０，０００ | ４３８，９５０ | ６３８，０００ | ６４０，０００ | ５０１，９５０ | ７０８，０００ | ７１０，０００ | ５６４，９５０ |
| ５７０，０００ | ５７２，０００ | ４４０，７５０ | ６４０，０００ | ６４２，０００ | ５０３，７５０ | ７１０，０００ | ７１２，０００ | ５６６，７５０ |
| ５７２，０００ | ５７４，０００ | ４４２，５５０ | ６４２，０００ | ６４４，０００ | ５０５，５５０ | ７１２，０００ | ７１４，０００ | ５６８，５５０ |
| ５７４，０００ | ５７６，０００ | ４４４，３５０ | ６４４，０００ | ６４６，０００ | ５０７，３５０ | ７１４，０００ | ７１６，０００ | ５７０，３５０ |
| ５７６，０００ | ５７８，０００ | ４４６，１５０ | ６４６，０００ | ６４８，０００ | ５０９，１５０ | ７１６，０００ | ７１８，０００ | ５７２，１５０ |
| ５７８，０００ | ５８０，０００ | ４４７，９５０ | ６４８，０００ | ６５０，０００ | ５１０，９５０ | ７１８，０００ | ７２０，０００ | ５７３，９５０ |
| ５８０，０００ | ５８２，０００ | ４４９，７５０ | ６５０，０００ | ６５２，０００ | ５１２，７５０ | ７２０，０００ | ７２２，０００ | ５７５，７５０ |
| ５８２，０００ | ５８４，０００ | ４５１，５５０ | ６５２，０００ | ６５４，０００ | ５１４，５５０ | ７２２，０００ | ７２４，０００ | ５７７，５５０ |
| ５８４，０００ | ５８６，０００ | ４５３，３５０ | ６５４，０００ | ６５６，０００ | ５１６，３５０ | ７２４，０００ | ７２６，０００ | ５７９，３５０ |
| ５８６，０００ | ５８８，０００ | ４５５，１５０ | ６５６，０００ | ６５８，０００ | ５１８，１５０ | ７２６，０００ | ７２８，０００ | ５８１，１５０ |
| ５８８，０００ | ５９０，０００ | ４５６，９５０ | ６５８，０００ | ６６０，０００ | ５１９，９５０ | ７２８，０００ | ７３０，０００ | ５８２，９５０ |
| ５９０，０００ | ５９２，０００ | ４５８，７５０ | ６６０，０００ | ６６２，０００ | ５２１，７５０ | ７３０，０００ | ７３２，０００ | ５８４，７５０ |
| ５９２，０００ | ５９４，０００ | ４６０，５５０ | ６６２，０００ | ６６４，０００ | ５２３，５５０ | ７３２，０００ | ７３４，０００ | ５８６，５５０ |
| ５９４，０００ | ５９６，０００ | ４６２，３５０ | ６６４，０００ | ６６６，０００ | ５２５，３５０ | ７３４，０００ | ７３６，０００ | ５８８，３５０ |
| ５９６，０００ | ５９８，０００ | ４６４，１５０ | ６６６，０００ | ６６８，０００ | ５２７，１５０ | ７３６，０００ | ７３８，０００ | ５９０，１５０ |
| ５９８，０００ | ６００，０００ | ４６５，９５０ | ６６８，０００ | ６７０，０００ | ５２８，９５０ | ７３８，０００ | ７４０，０００ | ５９１，９５０ |
| ６００，０００ | ６０２，０００ | ４６７，７５０ | ６７０，０００ | ６７２，０００ | ５３０，７５０ | ７４０，０００ | ７４２，０００ | ５９３，７５０ |
| ６０２，０００ | ６０４，０００ | ４６９，５５０ | ６７２，０００ | ６７４，０００ | ５３２，５５０ | ７４２，０００ | ７４４，０００ | ５９５，５５０ |
| ６０４，０００ | ６０６，０００ | ４７１，３５０ | ６７４，０００ | ６７６，０００ | ５３４，３５０ | ７４４，０００ | ７４６，０００ | ５９７，３５０ |
| ６０６，０００ | ６０８，０００ | ４７３，１５０ | ６７６，０００ | ６７８，０００ | ５３６，１５０ | ７４６，０００ | ７４８，０００ | ５９９，１５０ |
| ６０８，０００ | ６１０，０００ | ４７４，９５０ | ６７８，０００ | ６８０，０００ | ５３７，９５０ | ７４８，０００ | ７５０，０００ | ６００，９５０ |
| ６１０，０００ | ６１２，０００ | ４７６，７５０ | ６８０，０００ | ６８２，０００ | ５３９，７５０ | ７５０，０００ | ７５２，０００ | ６０２，７５０ |
| ６１２，０００ | ６１４，０００ | ４７８，５５０ | ６８２，０００ | ６８４，０００ | ５４１，５５０ | ７５２，０００ | ７５２，５００ | ６０４，５５０ |
| ６１４，０００ | ６１６，０００ | ４８０，３５０ | ６８４，０００ | ６８６，０００ | ５４３，３５０ | ７５２，５００円以上 | 給与等の金額から１４７，５００円を控除した金額 | |
| ６１６，０００ | ６１８，０００ | ４８２，１５０ | ６８６，０００ | ６８８，０００ | ５４５，１５０ | |||
（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。