13 articles
Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect on April 1, 1966.
この法律は、昭和四十一年四月一日から施行する。
Supplementary Provisions, Article 2General Principle for Transitional Provisions
第二条（経過規定の原則）
Except as otherwise provided in these Supplementary Provisions, the provisions of the Income Tax Act as amended (hereinafter referred to as "the new Act") apply to income tax for 1966 and subsequent years, and the provisions then in force continue to govern income tax for 1965 and prior years.
この附則において別段の定めがあるものを除き、改正後の所得税法（以下「新法」という。）の規定は、昭和四十一年分以後の所得税について適用し、昭和四十年分以前の所得税については、なお従前の例による。
Supplementary Provisions, Article 3Special Provisions on Deductions from Income and Calculation of Tax Amount for Income Tax for 1966
第三条（昭和四十一年分の所得税の所得控除及び税額の計算に係る特例）
With regard to income tax for 1966, the terms set forth in the middle column of the following table in the provisions of the new Act set forth in the left-hand column of that table are deemed to be replaced with the terms set forth in the right-hand column of that table, respectively.
| Article 28, paragraph (3) (Salary Income Deduction) | (i) if the taxpayer's revenue as prescribed in the preceding paragraph is 640,000 yen or less: the sum total of 40,000 yen plus 20% of the difference arrived at when 40,000 yen is deducted from the taxpayer's revenue (ii) if the taxpayer's revenue as prescribed in the preceding paragraph is over 640,000 yen but less than 840,000 yen: the sum total of 160,000 yen plus 10% of the difference arrived at when 640,000 yen is deducted from the taxpayer's revenue (iii) if the taxpayer's revenue as prescribed in the preceding paragraph is 840,000 yen or more: 180,000 yen | (i) if the taxpayer's revenue as prescribed in the preceding paragraph is 537,500 yen or less: the sum total of 37,500 yen plus 20% of the difference arrived at when 37,500 yen is deducted from the taxpayer's revenue (ii) if the taxpayer's revenue as prescribed in the preceding paragraph is over 537,500 yen but not more than 637,500 yen: the sum total of 137,500 yen plus 17.5% of the difference arrived at when 537,500 yen is deducted from the taxpayer's revenue (iii) if the taxpayer's revenue as prescribed in the preceding paragraph is over 637,500 yen but not more than 737,500 yen: the sum total of 155,000 yen plus 10% of the difference arrived at when 637,500 yen is deducted from the taxpayer's revenue (iv) if the taxpayer's revenue as prescribed in the preceding paragraph is over 737,500 yen but less than 837,500 yen: the sum total of 165,000 yen plus 7.5% of the difference arrived at when 737,500 yen is deducted from the taxpayer's revenue (v) if the taxpayer's revenue as prescribed in the preceding paragraph is 837,500 yen or more: 172,500 yen |
| Article 57, paragraph (1), item (i) (Special Provisions on Necessary Expenses for Relatives Employed Only by a Blue-Return Filer, etc.) | 240,000 yen | 225,000 yen (217,500 yen, if the age of the relative employed only by a blue-return filer is under 20) |
| Article 57, paragraph (2), item (i) | 150,000 yen | 142,500 yen |
| Article 57, paragraph (6) | determination of whether the relative is under 15 years of age | determination of whether the relative is under 15 years of age and whether the age of the relative employed only by a blue-return filer is under 20 |
| the relative | the relative or the relative employed only by a blue-return filer | |
| Article 75, paragraph (1) (Life Insurance Premium Deduction) | 25,000 yen | 23,600 yen |
| 37,500 yen | 36,800 yen | |
| Article 77, paragraphs (1) and (2) (Spousal Deduction) | 130,000 yen | 127,500 yen |
| Article 78, paragraph (1) (Deduction for Dependents) | 60,000 yen | 60,000 yen (57,500 yen for a dependent under 13 years of age) |
| Article 78, paragraph (2) | one of the dependents | one of the dependents (if there are dependents 13 years of age or older, one of them) |
| Article 78, paragraph (3) | one of the Residents | one of the Residents (if any of the dependents is 13 years of age or older, limited to the Resident who treats that person as the Resident's own dependent) |
| Article 79, paragraph (1) (Timing for Determining Claimable Spouses and Dependents, etc.) | determination of whether a person is a dependent | determination of whether a person is a dependent and whether the age of the Resident's dependent is 13 or older |
| Article 80, paragraph (1) (Basic Personal Exemption) | 140,000 yen | 137,500 yen |
| Article 84, paragraph (2) (Averaging Taxation for Fluctuating Income and Ad Hoc Income) | 1,000,000 yen or less | less than 1,000,000 yen |
| Appended Table II | Appended Table I of the Supplementary Provisions of the Act Partially Amending the Income Tax Act (Act No. 31 of 1966; hereinafter referred to as "the amending Act") | |
| Article 190, item (ii) (Year-End Adjustment) | the attached table to Appended Table VII | the attached table to Appended Table V of the Supplementary Provisions of the amending Act |
| Appended Table VII | Appended Table V of the Supplementary Provisions of the amending Act | |
| number of dependents | number of dependents by age | |
| Article 201, paragraph (1) (Amount of Withholding Tax on Retirement Income) | Appended Table VIII | Appended Table VI of the Supplementary Provisions of the amending Act |
昭和四十一年分の所得税については、次の表の上欄に掲げる新法の規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句にそれぞれ読み替えるものとする。
| 第二十八条第三項（給与所得控除額） | 一 前項に規定する収入金額が六十四万円以下である場合 四万円と当該収入金額から四万円を控除した金額の十分の二に相当する金額との合計額 二 前項に規定する収入金額が六十四万円をこえ八十四万円未満である場合 十六万円と当該収入金額から六十四万円を控除した金額の十分の一に相当する金額との合計額 三 前項に規定する収入金額が八十四万円以上である場合 十八万円 | 一 前項に規定する収入金額が五十三万七千五百円以下である場合 三万七千五百円と当該収入金額から三万七千五百円を控除した金額の十分の二に相当する金額との合計額 二 前項に規定する収入金額が五十三万七千五百円をこえ六十三万七千五百円以下である場合 十三万七千五百円と当該収入金額から五十三万七千五百円を控除した金額の十分の一・七五に相当する金額との合計額 三 前項に規定する収入金額が六十三万七千五百円をこえ七十三万七千五百円以下である場合 十五万五千円と当該収入金額から六十三万七千五百円を控除した金額の十分の一に相当する金額との合計額 四 前項に規定する収入金額が七十三万七千五百円をこえ八十三万七千五百円未満である場合 十六万五千円と当該収入金額から七十三万七千五百円を控除した金額の十分の〇・七五に相当する金額との合計額 五 前項に規定する収入金額が八十三万七千五百円以上である場合 十七万二千五百円 |
| 第五十七条第一項第一号（青色事業専従者等に係る必要経費の特例等） | 二十四万円 | 二十二万五千円（当該青色事業専従者の年齢が二十歳未満である場合には、二十一万七千五百円） |
| 第五十七条第二項第一号 | 十五万円 | 十四万二千五百円 |
| 第五十七条第六項 | 十五歳未満であるかどうかの判定 | 十五歳未満であるかどうか及び青色事業専従者の年齢が二十歳未満であるかどうかの判定 |
| 当該親族 | 当該親族又は青色事業専従者 | |
| 第七十五条第一項（生命保険料控除） | 二万五千円 | 二万三千六百円 |
| 三万七千五百円 | 三万六千八百円 | |
| 第七十七条第一項及び第二項（配偶者控除） | 十三万円 | 十二万七千五百円 |
| 第七十八条第一項（扶養控除） | 六万円 | 六万円（年齢十三歳未満の扶養親族については、五万七千五百円） |
| 第七十八条第二項 | 扶養親族のうち一人 | 扶養親族のうち一人（年齢十三歳以上の扶養親族がある場合には、そのうちの一人） |
| 第七十八条第三項 | 居住者のうちの一人 | 居住者のうちの一人（当該扶養親族のうちに年齢十三歳以上の者がある場合には、その者を自己の扶養親族とする居住者に限る。） |
| 第七十九条第一項（控除対象配偶者及び扶養親族の判定の時期等） | 扶養親族に該当するかどうかの判定 | 扶養親族に該当するかどうか及び居住者の扶養親族の年齢が十三歳以上であるかどうかの判定 |
| 第八十条第一項（基礎控除） | 十四万円 | 十三万七千五百円 |
| 第八十四条第二項（変動所得及び臨時所得の平均課税） | 百万円以下 | 百万円未満 |
| 別表第二 | 所得税法の一部を改正する法律（昭和四十一年法律第三十一号。以下「改正法」という。）附則別表第一 | |
| 第百九十条第二号（年末調整） | 別表第七の附表 | 改正法附則別表第五の附表 |
| 別表第七 | 改正法附則別表第五 | |
| 扶養親族の数 | 扶養親族の年齢別の数 | |
| 第二百一条第一項（退職所得に係る源泉徴収税額） | 別表第八 | 改正法附則別表第六 |
The amount of income tax on taxable gross income, taxable retirement income, or taxable timber income for 1966, or the tax amount set forth in Article 84, paragraph (1), item (i) of the new Act, is to be the tax amount set forth in each of the following items according to the category of tax amount set forth in that item:
昭和四十一年分の課税総所得金額、課税退職所得金額若しくは課税山林所得金額に係る所得税の額又は新法第八十四条第一項第一号に掲げる税額は、次の各号に掲げる税額の区分に応じ当該各号に掲げる税額によるものとする。
the amount of income tax on taxable gross income or taxable retirement income: the tax amount specified in Appended Table 1 of the Supplementary Provisions according to that taxable gross income or taxable retirement income;
課税総所得金額又は課税退職所得金額に係る所得税の額 当該課税総所得金額又は課税退職所得金額に応じ附則別表第一に定める税額
the amount of income tax on taxable timber income: the tax amount specified in Appended Table 2 of the Supplementary Provisions according to that taxable timber income;
課税山林所得金額に係る所得税の額 当該課税山林所得金額に応じ附則別表第二に定める税額
the tax amount set forth in Article 84, paragraph (1), item (i) of the new Act: the tax amount specified in Appended Table 1 of the Supplementary Provisions according to the adjusted income prescribed in that item.
Supplementary Provisions, Article 4Transitional Provisions Concerning Nontaxable Income
第四条（非課税所得に関する経過規定）
Article 9, paragraph (1), item (v) (Nontaxable Income) of the new Act applies to commuting allowances set forth in that item which are to be received on or after the date on which this Act comes into effect (hereinafter referred to as "the effective date"), and the provisions then in force continue to govern such commuting allowances which are to be received before that date.
新法第九条第一項第五号（非課税所得）の規定は、この法律の施行の日（以下「施行日」という。）以後に受けるべき同号に掲げる通勤手当について適用し、同日前に受けるべき当該通勤手当については、なお従前の例による。
Supplementary Provisions, Article 5Special Provisions on Calculation of the Tax Prepayment Calculation Base for 1966
第五条（昭和四十一年分の予定納税基準額の計算の特例）
With regard to a Resident's income tax for 1966, the Tax Prepayment calculation base prescribed in Article 104, paragraph (1) (Making Tax Prepayments) of the new Act (hereinafter referred to as the "Tax Prepayment calculation base") is to be the amount obtained by deducting the amount set forth in item (ii) from the amount set forth in item (i):
the amount of income tax on the person's taxable gross income for 1965 (if the Income in Each Class that served as the basis for calculating that taxable gross income included any amount of capital gains, occasional income, miscellaneous income, or Ad Hoc Income not falling under miscellaneous income, that amount of income tax is calculated by deeming those amounts not to have existed, in accordance with the provisions of the Cabinet Order based on Article 104, paragraph (1), item (i) (Making Tax Prepayments) of the Income Tax Act before the amendment (hereinafter referred to as "the former Act"), and, if Article 2 (Reduction of or Exemption from Income Tax) of the Act on Reduction or Release, Deferment of Collection and Other Measures Related to Tax Imposed on Disaster Victims (Act No. 175 of 1947) was applied to income tax for that year, it is calculated as if that Article had not been applied), less the amount of income tax collected or to be collected through withholding from Each Class of Income concerned (excluding income tax on occasional income, miscellaneous income, and Ad Hoc Income not falling under miscellaneous income);
その者の昭和四十年分の課税総所得金額に係る所得税の額（当該課税総所得金額の計算の基礎となつた各種所得の金額のうちに譲渡所得の金額、一時所得の金額、雑所得の金額又は雑所得に該当しない臨時所得の金額があつた場合には、改正前の所得税法（以下「旧法」という。）第百四条第一項第一号（予定納税額の納付）の規定に基づく政令の規定に準じてこれらの金額がなかつたものとみなして計算したところにより、同年分の所得税について災害被害者に対する租税の減免、徴収猶予等に関する法律（昭和二十二年法律第百七十五号）第二条（所得税の軽減又は免除）の規定の適用があつた場合には、同条の規定の適用がなかつたものとして計算したところによる。）から、当該各種所得につき源泉徴収をされた又はされるべき所得税の額（一時所得の金額、雑所得の金額及び雑所得に該当しない臨時所得の金額に係るものを除く。）を控除した金額
the deduction amount set forth in column A of Appended Table 3 of the Supplementary Provisions according to the taxable gross income that served as the basis for calculating the amount set forth in the preceding item (if an election under Article 84, paragraph (1) (Averaging Taxation on Fluctuating Income and Ad Hoc Income) of the former Act has been made for income tax for 1965, the adjusted income prescribed in item (i) of that paragraph, and, if the Income in Each Class that served as the basis for calculating the taxable gross income for that year included any amount of capital gains, occasional income, miscellaneous income, or Ad Hoc Income not falling under miscellaneous income, the amount calculated by deeming those amounts not to have existed, in accordance with the provisions of the Cabinet Order based on Article 104, paragraph (1), item (i) of the former Act; hereinafter referred to as the "taxable aggregate income and similar amount" in this Article) and according to whether there were a Claimable Spouse and dependents to whom Article 78, paragraph (1), item (ii) (Deduction for Dependents) of the former Act was applied who served as the basis for calculating that taxable aggregate income and similar amount and, if so, their number.
前号に掲げる金額の計算の基礎となつた課税総所得金額（昭和四十年分の所得税について旧法第八十四条第一項（変動所得及び臨時所得の平均課税）の選択がされている場合には、同項第一号に規定する調整所得金額とし、同年分の課税総所得金額の計算の基礎となつた各種所得の金額のうちに譲渡所得の金額、一時所得の金額、雑所得の金額又は雑所得に該当しない臨時所得の金額があつた場合には、旧法第百四条第一項第一号の規定に基づく政令の規定に準じてこれらの金額がなかつたものとみなして計算した金額とする。以下この条において「課税総所得金額等」という。）と当該課税総所得金額等の計算の基礎となつた控除対象配偶者及び旧法第七十八条第一項第二号（扶養控除）の規定の適用を受けた扶養親族の有無並びにこれらの者の数に応じ、附則別表第三の甲欄に掲げる控除金額
The Tax Prepayment calculation base for 1966 as determined under the preceding paragraph for a Resident to whom Article 57, paragraph (1) or (2) (Special Provisions on Necessary Expenses Where There Are Relatives Working Only in the Business and Related Matters) of the former Act was applied in calculating gross income for 1965 is to be the amount obtained by deducting, from the amount calculated pursuant to that paragraph, the amount set forth in each of the following items according to the category of person set forth in that item:
a person to whom Article 57, paragraph (1) of the former Act was applied: the total of the amounts calculated by multiplying the per-person deduction amount set forth in column B of Appended Table 3 of the Supplementary Provisions, according to the taxable aggregate income and similar amount for that person's income tax for 1965 and to the age as of December 31 of that year of each person who was a relative employed only by a blue-return filer as prescribed in that paragraph for that person's income tax for that year, by the number of relatives employed only by a blue-return filer falling under each such category;
a person to whom Article 57, paragraph (2) of the former Act was applied: the amount calculated by multiplying the per-person deduction amount set forth in column C of Appended Table 3 of the Supplementary Provisions, according to the taxable aggregate income and similar amount for that person's income tax for 1965, by the number of relatives employed only by the Resident as prescribed in that paragraph for that person's income tax for that year.
The calculation of the Tax Prepayment calculation base for 1966 where Article 97, paragraph (1) (Tax Amount Where There Are Household Members Subject to Aggregation) of the former Act was applied to income tax for 1965 is specified by Cabinet Order.
昭和四十年分の所得税につき旧法第九十七条第一項（合算対象世帯員がある場合の税額）の規定の適用があつた場合における昭和四十一年分の予定納税基準額の計算については、政令で定める。
The Tax Prepayment calculation base for a Nonresident's income tax for 1966 is to be calculated in accordance with the provisions of the preceding three paragraphs.
Supplementary Provisions, Article 6
第六条
No English for this paragraph yet.
削除
Supplementary Provisions, Article 7Special Provisions on Refunds Based on Carryback of Net Loss for 1966
第七条（昭和四十一年分の純損失の繰戻しによる還付に係る特例）
For the purpose of applying Article 140, paragraph (1) (Claim to Be Issued a Refund Based on Carryback of Net Loss) or Article 141, paragraph (1) (Claim by an Heir or Other Person to Be Issued a Refund Based on Carryback of Net Loss) of the new Act (including as applied mutatis mutandis pursuant to Article 166 (Application Mutatis Mutandis to Nonresidents) of the new Act; the same applies hereinafter in this Article) where there is a Net Loss in 1966, the amount of income tax that serves as the basis for calculating the refund under those provisions is to be the amount of income tax calculated by applying Part II, Chapter III, Section 1 (Tax Rates) of the former Act.
Supplementary Provisions, Article 8Transitional Provisions Concerning Requests for Reassessment
第八条（更正の請求に関する経過規定）
Article 152 (Special Provisions on Requests for Reassessment If Income in Each Class Changes) and Article 153 (Special Provisions on Requests for Reassessment Accompanying Reassessment of a Previous Year's Income Tax and Similar Actions) (including as applied mutatis mutandis pursuant to Article 167 (Application Mutatis Mutandis to Nonresidents) of the new Act) of the new Act apply where facts falling under those provisions arise on or after the effective date, and the provisions then in force continue to govern where such facts arose before that date.
Supplementary Provisions, Article 9Transitional Provisions Concerning Withholding on Salary Income
第九条（給与所得に係る源泉徴収に関する経過規定）
Part IV, Chapter II, Section 1 (Obligation to Withhold Tax on Salary Income and Amount of Tax Withheld) of the new Act and Appended Tables 4 through 6 of the new Act apply to salary or other wages prescribed in Article 183, paragraph (1) (Obligation to Withhold Taxes) of the new Act (hereinafter referred to as "salary or other wages" in this Article) which are to be paid on or after the effective date, and the provisions then in force continue to govern salary or other wages which are to be paid before that date.
新法第四編第二章第一節（給与所得に係る源泉徴収義務及び徴収税額）の規定及び新法別表第四から別表第六までは、施行日以後に支払うべき新法第百八十三条第一項（源泉徴収義務）に規定する給与等（以下この条において「給与等」という。）について適用し、同日前に支払うべき給与等については、なお従前の例による。
Article 190 (Year-End Adjustment) of the new Act as replaced pursuant to Article 3, paragraph (1) (Special Provisions on Deductions from Income and Calculation of Tax Amount for Income Tax for 1966) of the Supplementary Provisions, and Appended Table 5 of the Supplementary Provisions and the annexed table to that Table, apply to salary or other wages which are to be paid in 1966 and whose final payment date falls on or after the effective date, and the provisions then in force continue to govern where the final payment date falls before the effective date.
Article 25, paragraph (3) (Transitional Provisions Concerning Withholding on Pensions Deemed to Be Salary or Other Wages) of the Supplementary Provisions of the new Act applies to pensions prescribed in that paragraph which are to be paid on or after the effective date, and the provisions then in force continue to govern such pensions which are to be paid before that date.
Supplementary Provisions, Article 10Transitional Provisions Concerning Withholding on Retirement Income
第十条（退職所得に係る源泉徴収に関する経過規定）
Article 201 (Amount of Tax Withheld on Retirement Income) of the new Act as replaced pursuant to Article 3, paragraph (1) (Special Provisions on Deductions from Income and Calculation of Tax Amount for Income Tax for 1966) of the Supplementary Provisions and Appended Table 6 of the Supplementary Provisions apply to severance pay or other such compensation prescribed in Article 199 (Obligation to Withhold Tax on Retirement Income) of the new Act (hereinafter referred to as "severance pay or other such compensation") which is to be paid in 1966 and is paid on or after the effective date, and the provisions then in force continue to govern severance pay or other such compensation which is to be paid in that year and was paid before that date.
Supplementary Provisions, Article 11Transitional Provisions Concerning Submission of Trust Accounting Statements
第十一条（信託の計算書の提出に関する経過規定）
Article 227 (Accounting Statements for Trusts) of the new Act applies where facts falling under that Article arise on or after the effective date, and the provisions then in force continue to govern where such facts arose before that date.
Supplementary Provisions, Article 12Requests for Reassessment by Persons Who Became Absent from Japan before the Effective Date
第十二条（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 127 (Filing a Tax Return in the Case of Absence From Japan Partway Through the Year) (including as applied mutatis mutandis pursuant to Article 166 (Application Mutatis Mutandis to Nonresidents) of the former Act) of the former Act for income tax for 1966, or who, before that date, received a determination under Article 25 (Determination) of the Act on General Rules for National Taxes (Act No. 66 of 1962) 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 under Article 24 (Reassessment) or Article 26 (Re-reassessment) of that Act was made with respect to those particulars 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, 1966 with respect to the particulars that come to change.
施行日前に昭和四十一年分の所得税につき旧法第百二十七条（年の中途で出国をする場合の確定申告）（旧法第百六十六条（非居住者に対する準用）において準用する場合を含む。）の規定による申告書を提出した者及び同日前に同年分の所得税につき国税通則法（昭和三十七年法律第六十六号）第二十五条（決定）の規定による決定を受けた者は、当該申告書に記載された事項又は当該決定に係る事項（これらの事項につき同日前に同法第二十四条（更正）又は第二十六条（再更正）の規定による更正があつた場合には、当該更正後の事項）につき新法の規定の適用により異動を生ずることとなつたときは、その異動を生ずることとなつた事項について、昭和四十一年六月三十日までに、税務署長に対し、国税通則法第二十三条第一項（更正の請求）の規定による更正の請求をすることができる。
Where a Reassessment under Article 24 or Article 26 of the Act on General Rules for National Taxes is made based on a request for Reassessment under the preceding paragraph, when the interest on refund prescribed in Article 58, paragraph (1) (Interest on Refunds) of the Act on General Rules for National Taxes 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 that paragraph 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 under Article 57, paragraph (1) (Appropriation) of that Act (hereinafter referred to as 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).
前項の更正の請求に基づく国税通則法第二十四条又は第二十六条の規定による更正があつた場合において、新法第百五十九条第二項（更正又は決定による源泉徴収税額等の還付）（新法第百六十八条（非居住者に対する準用）において準用する場合を含む。）の規定による還付金について国税通則法第五十八条第一項（還付加算金）に規定する還付加算金を計算するときは、その計算の基礎となる同項の期間は、施行日からその還付のための支払決定をする日又はその還付金につき同法第五十七条第一項（充当）の規定による充当（以下「充当」という。）をする日（同日前に充当をするのに適することとなつた日がある場合には、その適することとなつた日）までの期間とする。
Supplementary Provisions, Article 13Refund of Tax Withheld on Retirement Income Paid before the Effective Date
第十三条（施行日前に支払われた退職所得に係る源泉徴収税額の還付）
If the amount of income tax withheld pursuant to Articles 199 through 202 (Withholding on Retirement Income) of the former Act on severance pay or other such compensation which was to be paid in 1966 and was paid before the effective date exceeds the amount of income tax that would result from applying to that severance pay or other such compensation Article 201 (Amount of Tax Withheld on Retirement Income) of the new Act as replaced pursuant to Article 3, paragraph (1) (Special Provisions on Deductions from Income and Calculation of Tax Amount for Income Tax for 1966) of the Supplementary Provisions and Article 202 (Withholding on Lump-Sum Retirement Payments Deemed to Be Retirement Income) of the new Act, the Resident who received that severance pay or other such compensation may, pursuant to Cabinet Order, request the district director with jurisdiction over the Resident's locality for paying taxes to refund the excess by June 30 of that year.
昭和四十一年中に支払うべき退職手当等で施行日前に支払われたものにつき旧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）の規定により徴収された所得税の額が、当該退職手当等につき附則第三条第一項（昭和四十一年分の所得税の所得控除及び税額の計算に係る特例）の規定により読み替えられた新法第二百一条（退職所得に係る源泉徴収税額）及び新法第二百二条（退職所得とみなされる退職一時金に係る源泉徴収）の規定を適用した場合における所得税の額をこえるときは、当該退職手当等の支払を受けた居住者は、政令で定めるところにより、同年六月三十日までに、納税地の所轄税務署長に対し、そのこえる金額の還付を請求することができる。
If a request for a refund under the preceding paragraph has been made with respect to the severance pay or other such compensation prescribed in that paragraph, then, for the purpose of applying the provisions on the return, Reassessment or determination, payment, collection (excluding withholding on severance pay or other such compensation), and refund (excluding the refund pertaining to that request) with respect to that Resident's income tax for 1966, and for the purpose of applying Article 201, paragraph (1), item (ii) of the new Act as replaced pursuant to Article 3, paragraph (1) of the Supplementary Provisions to severance pay or other such compensation which is to be paid in that year and is paid on or after the effective date, income tax is deemed to have been collected, with respect to the severance pay or other such compensation pertaining to that request, in the amount obtained by deducting the amount to be refunded in response to that request from the amount of income tax withheld pursuant to Articles 199 through 202 of the former Act.
When the interest on refund prescribed in Article 58, paragraph (1) (Interest on Refunds) of the Act on General Rules for National Taxes is calculated for a refund under paragraph (1), the period referred to in that paragraph which serves as the basis for that calculation is the period from July 1, 1966 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).
第一項の規定による還付金について国税通則法第五十八条第一項（還付加算金）に規定する還付加算金を計算する場合には、その計算の基礎となる同項の期間は、昭和四十一年七月一日からその還付のための支払決定をする日又はその還付金につき充当をする日（同日前に充当をするのに適することとなつた日がある場合には、その適することとなつた日）までの期間とする。
Supplementary Provisions, Appended Table 1
附則別表第一昭和４１年分の所得税の簡易税額表
(1)
| Taxable gross income, adjusted income or taxable retirement income (a) | Tax amount (b) | Ratio of (b) to (a) | Taxable gross income, adjusted income or taxable retirement income (a) | Tax amount (b) | Ratio of (b) to (a) | Taxable gross income, adjusted income or taxable retirement income (a) | Tax amount (b) | Ratio of (b) to (a) | |||
| At least | Less than | At least | Less than | At least | Less than | ||||||
| yen | yen | yen | % | yen | yen | yen | % | yen | yen | yen | % |
| 23,000 | 23,500 | 1,920 | 8.3 | 61,000 | 62,000 | 5,100 | 8.3 | ||||
| Less than 1,500 yen | 0 | 0 | |||||||||
| 23,500 | 24,000 | 1,960 | 8.3 | 62,000 | 63,000 | 5,180 | 8.3 | ||||
| 1,500 | 2,000 | 120 | 8.3 | 24,000 | 24,500 | 2,000 | 8.3 | 63,000 | 64,000 | 5,270 | 8.3 |
| 2,000 | 2,500 | 160 | 8.3 | 24,500 | 25,000 | 2,050 | 8.3 | 64,000 | 65,000 | 5,350 | 8.3 |
| 2,500 | 3,000 | 200 | 8.3 | 25,000 | 25,500 | 2,090 | 8.3 | 65,000 | 66,000 | 5,440 | 8.3 |
| 3,000 | 3,500 | 250 | 8.3 | 25,500 | 26,000 | 2,130 | 8.3 | 66,000 | 67,000 | 5,520 | 8.3 |
| 3,500 | 4,000 | 290 | 8.3 | 26,000 | 26,500 | 2,170 | 8.3 | 67,000 | 68,000 | 5,600 | 8.3 |
| 4,000 | 4,500 | 330 | 8.3 | 26,500 | 27,000 | 2,210 | 8.3 | 68,000 | 69,000 | 5,690 | 8.3 |
| 4,500 | 5,000 | 370 | 8.3 | 27,000 | 27,500 | 2,250 | 8.3 | 69,000 | 70,000 | 5,770 | 8.3 |
| 5,000 | 5,500 | 410 | 8.3 | 27,500 | 28,000 | 2,300 | 8.3 | 70,000 | 71,000 | 5,850 | 8.3 |
| 5,500 | 6,000 | 460 | 8.3 | 28,000 | 28,500 | 2,340 | 8.3 | 71,000 | 72,000 | 5,940 | 8.3 |
| 6,000 | 6,500 | 500 | 8.3 | 28,500 | 29,000 | 2,380 | 8.3 | 72,000 | 73,000 | 6,020 | 8.3 |
| 6,500 | 7,000 | 540 | 8.3 | 29,000 | 29,500 | 2,420 | 8.3 | 73,000 | 74,000 | 6,110 | 8.3 |
| 7,000 | 7,500 | 580 | 8.3 | 29,500 | 30,000 | 2,460 | 8.3 | 74,000 | 75,000 | 6,190 | 8.3 |
| 7,500 | 8,000 | 620 | 8.3 | 30,000 | 31,000 | 2,510 | 8.3 | 75,000 | 76,000 | 6,270 | 8.3 |
| 8,000 | 8,500 | 660 | 8.3 | 31,000 | 32,000 | 2,590 | 8.3 | 76,000 | 77,000 | 6,360 | 8.3 |
| 8,500 | 9,000 | 710 | 8.3 | 32,000 | 33,000 | 2,670 | 8.3 | 77,000 | 78,000 | 6,440 | 8.3 |
| 9,000 | 9,500 | 750 | 8.3 | 33,000 | 34,000 | 2,760 | 8.3 | 78,000 | 79,000 | 6,520 | 8.3 |
| 9,500 | 10,000 | 790 | 8.3 | 34,000 | 35,000 | 2,840 | 8.3 | 79,000 | 80,000 | 6,610 | 8.3 |
| 10,000 | 10,500 | 830 | 8.3 | 35,000 | 36,000 | 2,920 | 8.3 | 80,000 | 81,000 | 6,690 | 8.3 |
| 10,500 | 11,000 | 870 | 8.3 | 36,000 | 37,000 | 3,010 | 8.3 | 81,000 | 82,000 | 6,770 | 8.3 |
| 11,000 | 11,500 | 920 | 8.3 | 37,000 | 38,000 | 3,090 | 8.3 | 82,000 | 83,000 | 6,860 | 8.3 |
| 11,500 | 12,000 | 960 | 8.3 | 38,000 | 39,000 | 3,180 | 8.3 | 83,000 | 84,000 | 6,940 | 8.3 |
| 12,000 | 12,500 | 1,000 | 8.3 | 39,000 | 40,000 | 3,260 | 8.3 | 84,000 | 85,000 | 7,030 | 8.3 |
| 12,500 | 13,000 | 1,040 | 8.3 | 40,000 | 41,000 | 3,340 | 8.3 | 85,000 | 86,000 | 7,110 | 8.3 |
| 13,000 | 13,500 | 1,080 | 8.3 | 41,000 | 42,000 | 3,430 | 8.3 | 86,000 | 87,000 | 7,190 | 8.3 |
| 13,500 | 14,000 | 1,120 | 8.3 | 42,000 | 43,000 | 3,510 | 8.3 | 87,000 | 88,000 | 7,280 | 8.3 |
| 14,000 | 14,500 | 1,170 | 8.3 | 43,000 | 44,000 | 3,590 | 8.3 | 88,000 | 89,000 | 7,360 | 8.3 |
| 14,500 | 15,000 | 1,210 | 8.3 | 44,000 | 45,000 | 3,680 | 8.3 | 89,000 | 90,000 | 7,440 | 8.3 |
| 15,000 | 15,500 | 1,250 | 8.3 | 45,000 | 46,000 | 3,760 | 8.3 | 90,000 | 92,000 | 7,530 | 8.3 |
| 15,500 | 16,000 | 1,290 | 8.3 | 46,000 | 47,000 | 3,850 | 8.3 | 92,000 | 94,000 | 7,700 | 8.3 |
| 16,000 | 16,500 | 1,330 | 8.3 | 47,000 | 48,000 | 3,930 | 8.3 | 94,000 | 96,000 | 7,860 | 8.3 |
| 16,500 | 17,000 | 1,380 | 8.3 | 48,000 | 49,000 | 4,010 | 8.3 | 96,000 | 98,000 | 8,030 | 8.3 |
| 17,000 | 17,500 | 1,420 | 8.3 | 49,000 | 50,000 | 4,100 | 8.3 | 98,000 | 100,000 | 8,200 | 8.3 |
| 17,500 | 18,000 | 1,460 | 8.3 | 50,000 | 51,000 | 4,180 | 8.3 | 100,000 | 102,000 | 8,370 | 8.3 |
| 18,000 | 18,500 | 1,500 | 8.3 | 51,000 | 52,000 | 4,260 | 8.3 | 102,000 | 104,000 | 8,570 | 8.3 |
| 18,500 | 19,000 | 1,540 | 8.3 | 52,000 | 53,000 | 4,350 | 8.3 | 104,000 | 106,000 | 8,770 | 8.3 |
| 19,000 | 19,500 | 1,590 | 8.3 | 53,000 | 54,000 | 4,430 | 8.3 | 106,000 | 108,000 | 8,970 | 8.3 |
| 19,500 | 20,000 | 1,630 | 8.3 | 54,000 | 55,000 | 4,510 | 8.3 | 108,000 | 110,000 | 9,170 | 8.3 |
| 20,000 | 20,500 | 1,670 | 8.3 | 55,000 | 56,000 | 4,600 | 8.3 | 110,000 | 112,000 | 9,370 | 8.3 |
| 20,500 | 21,000 | 1,710 | 8.3 | 56,000 | 57,000 | 4,680 | 8.3 | 112,000 | 114,000 | 9,570 | 8.3 |
| 21,000 | 21,500 | 1,750 | 8.3 | 57,000 | 58,000 | 4,770 | 8.3 | 114,000 | 116,000 | 9,770 | 8.3 |
| 21,500 | 22,000 | 1,790 | 8.3 | 58,000 | 59,000 | 4,850 | 8.3 | 116,000 | 118,000 | 9,970 | 8.3 |
| 22,000 | 22,500 | 1,840 | 8.3 | 59,000 | 60,000 | 4,930 | 8.3 | 118,000 | 120,000 | 10,170 | 8.3 |
| 22,500 | 23,000 | 1,880 | 8.3 | 60,000 | 61,000 | 5,020 | 8.3 | 120,000 | 122,000 | 10,370 | 8.3 |
(2)
| Taxable gross income, adjusted income or taxable retirement income (a) | Tax amount (b) | Ratio of (b) to (a) | Taxable gross income, adjusted income or taxable retirement income (a) | Tax amount (b) | Ratio of (b) to (a) | Taxable gross income, adjusted income or taxable retirement income (a) | Tax amount (b) | Ratio of (b) to (a) | |||
| At least | Less than | At least | Less than | At least | Less than | ||||||
| yen | yen | yen | % | yen | yen | yen | % | yen | yen | yen | % |
| 122,000 | 124,000 | 10,570 | 8.3 | 213,000 | 216,000 | 19,820 | 9 | 348,000 | 351,000 | 36,770 | 10 |
| 124,000 | 126,000 | 10,770 | 8.3 | 216,000 | 219,000 | 20,160 | 9 | 351,000 | 354,000 | 37,220 | 10 |
| 126,000 | 128,000 | 10,970 | 8.3 | 219,000 | 222,000 | 20,490 | 9 | 354,000 | 357,000 | 37,670 | 10 |
| 128,000 | 130,000 | 11,170 | 8.3 | 222,000 | 225,000 | 20,830 | 9 | 357,000 | 360,000 | 38,120 | 10 |
| 130,000 | 132,000 | 11,370 | 8.3 | 225,000 | 228,000 | 21,170 | 9 | 360,000 | 363,000 | 38,570 | 10 |
| 132,000 | 134,000 | 11,570 | 8.3 | 228,000 | 231,000 | 21,500 | 9 | 363,000 | 366,000 | 39,020 | 10 |
| 134,000 | 136,000 | 11,770 | 8.3 | 231,000 | 234,000 | 21,840 | 9 | 366,000 | 369,000 | 39,470 | 10 |
| 136,000 | 138,000 | 11,970 | 8.3 | 234,000 | 237,000 | 22,170 | 9 | 369,000 | 372,000 | 39,920 | 10 |
| 138,000 | 140,000 | 12,170 | 8.3 | 237,000 | 240,000 | 22,510 | 9 | 372,000 | 375,000 | 40,370 | 10 |
| 140,000 | 142,000 | 12,370 | 8.3 | 240,000 | 243,000 | 22,850 | 9 | 375,000 | 378,000 | 40,820 | 10 |
| 142,000 | 144,000 | 12,570 | 8.3 | 243,000 | 246,000 | 23,180 | 9 | 378,000 | 381,000 | 41,270 | 10 |
| 144,000 | 146,000 | 12,770 | 8.3 | 246,000 | 249,000 | 23,520 | 9 | 381,000 | 384,000 | 41,720 | 10 |
| 146,000 | 148,000 | 12,970 | 8.3 | 249,000 | 252,000 | 23,850 | 9 | 384,000 | 387,000 | 42,170 | 10 |
| 148,000 | 150,000 | 13,170 | 8.3 | 252,000 | 255,000 | 24,190 | 9 | 387,000 | 390,000 | 42,620 | 11 |
| 150,000 | 152,000 | 13,370 | 8.3 | 255,000 | 258,000 | 24,530 | 9 | 390,000 | 394,000 | 43,070 | 11 |
| 152,000 | 154,000 | 13,570 | 8.3 | 258,000 | 261,000 | 24,860 | 9 | 394,000 | 398,000 | 43,670 | 11 |
| 154,000 | 156,000 | 13,770 | 8.3 | 261,000 | 264,000 | 25,200 | 9 | 398,000 | 402,000 | 44,270 | 11 |
| 156,000 | 158,000 | 13,970 | 8.3 | 264,000 | 267,000 | 25,530 | 9 | 402,000 | 406,000 | 44,870 | 11 |
| 158,000 | 160,000 | 14,170 | 8.3 | 267,000 | 270,000 | 25,870 | 9 | 406,000 | 410,000 | 45,470 | 11 |
| 160,000 | 162,000 | 14,370 | 8.3 | 270,000 | 273,000 | 26,210 | 9 | 410,000 | 414,000 | 46,070 | 11 |
| 162,000 | 164,000 | 14,570 | 8.3 | 273,000 | 276,000 | 26,540 | 9 | 414,000 | 418,000 | 46,670 | 11 |
| 164,000 | 166,000 | 14,770 | 9 | 276,000 | 279,000 | 26,880 | 9 | 418,000 | 422,000 | 47,270 | 11 |
| 166,000 | 168,000 | 14,970 | 9 | 279,000 | 282,000 | 27,210 | 9 | 422,000 | 426,000 | 47,870 | 11 |
| 168,000 | 170,000 | 15,170 | 9 | 282,000 | 285,000 | 27,550 | 9 | 426,000 | 430,000 | 48,470 | 11 |
| 170,000 | 172,000 | 15,370 | 9 | 285,000 | 288,000 | 27,890 | 9 | 430,000 | 434,000 | 49,070 | 11 |
| 172,000 | 174,000 | 15,570 | 9 | 288,000 | 291,000 | 28,220 | 9 | 434,000 | 438,000 | 49,670 | 11 |
| 174,000 | 176,000 | 15,770 | 9 | 291,000 | 294,000 | 28,560 | 9 | 438,000 | 442,000 | 50,270 | 11 |
| 176,000 | 178,000 | 15,970 | 9 | 294,000 | 297,000 | 28,890 | 9 | 442,000 | 446,000 | 50,870 | 11 |
| 178,000 | 180,000 | 16,170 | 9 | 297,000 | 300,000 | 29,230 | 9 | 446,000 | 450,000 | 51,470 | 11 |
| 180,000 | 182,000 | 16,370 | 9 | 300,000 | 303,000 | 29,570 | 9 | 450,000 | 454,000 | 52,070 | 11 |
| 182,000 | 184,000 | 16,570 | 9 | 303,000 | 306,000 | 30,020 | 9 | 454,000 | 458,000 | 52,670 | 11 |
| 184,000 | 186,000 | 16,770 | 9 | 306,000 | 309,000 | 30,470 | 9 | 458,000 | 462,000 | 53,270 | 11 |
| 186,000 | 188,000 | 16,970 | 9 | 309,000 | 312,000 | 30,920 | 10 | 462,000 | 466,000 | 53,870 | 11 |
| 188,000 | 190,000 | 17,170 | 9 | 312,000 | 315,000 | 31,370 | 10 | 466,000 | 470,000 | 54,470 | 11 |
| 190,000 | 192,000 | 17,370 | 9 | 315,000 | 318,000 | 31,820 | 10 | 470,000 | 474,000 | 55,070 | 11 |
| 192,000 | 194,000 | 17,570 | 9 | 318,000 | 321,000 | 32,270 | 10 | 474,000 | 478,000 | 55,670 | 11 |
| 194,000 | 196,000 | 17,770 | 9 | 321,000 | 324,000 | 32,720 | 10 | 478,000 | 482,000 | 56,270 | 11 |
| 196,000 | 198,000 | 17,970 | 9 | 324,000 | 327,000 | 33,170 | 10 | 482,000 | 486,000 | 56,870 | 11 |
| 198,000 | 200,000 | 18,170 | 9 | 327,000 | 330,000 | 33,620 | 10 | 486,000 | 490,000 | 57,470 | 11 |
| 200,000 | 202,000 | 18,370 | 9 | 330,000 | 333,000 | 34,070 | 10 | 490,000 | 494,000 | 58,070 | 11 |
| 202,000 | 204,000 | 18,590 | 9 | 333,000 | 336,000 | 34,520 | 10 | 494,000 | 498,000 | 58,670 | 11 |
| 204,000 | 206,000 | 18,810 | 9 | 336,000 | 339,000 | 34,970 | 10 | 498,000 | 502,000 | 59,270 | 11 |
| 206,000 | 208,000 | 19,040 | 9 | 339,000 | 342,000 | 35,420 | 10 | 502,000 | 506,000 | 59,890 | 11 |
| 208,000 | 210,000 | 19,260 | 9 | 342,000 | 345,000 | 35,870 | 10 | 506,000 | 510,000 | 60,540 | 11 |
| 210,000 | 213,000 | 19,490 | 9 | 345,000 | 348,000 | 36,320 | 10 | 510,000 | 514,000 | 61,190 | 11 |
(3)
| Taxable gross income, adjusted income or taxable retirement income (a) | Tax amount (b) | Ratio of (b) to (a) | Taxable gross income, adjusted income or taxable retirement income (a) | Tax amount (b) | Ratio of (b) to (a) | Taxable gross income, adjusted income or taxable retirement income (a) | Tax amount (b) | Ratio of (b) to (a) | |||
| At least | Less than | At least | Less than | At least | Less than | ||||||
| yen | yen | yen | % | yen | yen | yen | % | yen | yen | yen | % |
| 514,000 | 518,000 | 61,830 | 12 | 710,000 | 715,000 | 97,770 | 13 | 935,000 | 940,000 | 144,390 | 15 |
| 518,000 | 522,000 | 62,480 | 12 | 715,000 | 720,000 | 98,770 | 13 | 940,000 | 945,000 | 145,450 | 15 |
| 522,000 | 526,000 | 63,130 | 12 | 720,000 | 725,000 | 99,770 | 13 | 945,000 | 950,000 | 146,510 | 15 |
| 526,000 | 530,000 | 63,780 | 12 | 725,000 | 730,000 | 100,770 | 13 | 950,000 | 955,000 | 147,570 | 15 |
| 530,000 | 534,000 | 64,430 | 12 | 730,000 | 735,000 | 101,770 | 13 | 955,000 | 960,000 | 148,630 | 15 |
| 534,000 | 538,000 | 65,070 | 12 | 735,000 | 740,000 | 102,770 | 13 | 960,000 | 965,000 | 149,690 | 15 |
| 538,000 | 542,000 | 65,720 | 12 | 740,000 | 745,000 | 103,770 | 14 | 965,000 | 970,000 | 150,750 | 15 |
| 542,000 | 546,000 | 66,370 | 12 | 745,000 | 750,000 | 104,770 | 14 | 970,000 | 975,000 | 151,810 | 15 |
| 546,000 | 550,000 | 67,020 | 12 | 750,000 | 755,000 | 105,770 | 14 | 975,000 | 980,000 | 152,870 | 15 |
| 550,000 | 554,000 | 67,670 | 12 | 755,000 | 760,000 | 106,770 | 14 | 980,000 | 985,000 | 153,930 | 15 |
| 554,000 | 558,000 | 68,310 | 12 | 760,000 | 765,000 | 107,770 | 14 | 985,000 | 990,000 | 154,990 | 15 |
| 558,000 | 562,000 | 68,960 | 12 | 765,000 | 770,000 | 108,770 | 14 | 990,000 | 995,000 | 156,050 | 15 |
| 562,000 | 566,000 | 69,610 | 12 | 770,000 | 775,000 | 109,770 | 14 | 995,000 | 1,000,000 | 157,110 | 15 |
| 566,000 | 570,000 | 70,260 | 12 | 775,000 | 780,000 | 110,770 | 14 | ||||
| 570,000 | 574,000 | 70,910 | 12 | 780,000 | 785,000 | 111,770 | 14 | ||||
| 574,000 | 578,000 | 71,550 | 12 | 785,000 | 790,000 | 112,770 | 14 | 1,000,000 | 1,200,000 | The amount calculated by multiplying the amount in (a) by 25%, less 91,830 yen | |
| 578,000 | 582,000 | 72,200 | 12 | 790,000 | 795,000 | 113,770 | 14 | ||||
| 582,000 | 586,000 | 72,850 | 12 | 795,000 | 800,000 | 114,770 | 14 | ||||
| 586,000 | 590,000 | 73,500 | 12 | 800,000 | 805,000 | 115,770 | 14 | ||||
| 590,000 | 594,000 | 74,150 | 12 | 805,000 | 810,000 | 116,830 | 14 | ||||
| 594,000 | 598,000 | 74,790 | 12 | 810,000 | 815,000 | 117,890 | 14 | 1,200,000 | 1,500,000 | The amount calculated by multiplying the amount in (a) by 26.2%, less 106,230 yen | |
| 598,000 | 602,000 | 75,440 | 12 | 815,000 | 820,000 | 118,950 | 14 | ||||
| 602,000 | 606,000 | 76,170 | 12 | 820,000 | 825,000 | 120,010 | 14 | ||||
| 606,000 | 610,000 | 76,970 | 12 | 825,000 | 830,000 | 121,070 | 14 | ||||
| 610,000 | 614,000 | 77,770 | 12 | 830,000 | 835,000 | 122,130 | 14 | ||||
| 614,000 | 618,000 | 78,570 | 12 | 835,000 | 840,000 | 123,190 | 14 | 1,500,000 | 1,800,000 | The amount calculated by multiplying the amount in (a) by 30%, less 163,230 yen | |
| 618,000 | 622,000 | 79,370 | 12 | 840,000 | 845,000 | 124,250 | 14 | ||||
| 622,000 | 626,000 | 80,170 | 12 | 845,000 | 850,000 | 125,310 | 14 | ||||
| 626,000 | 630,000 | 80,970 | 12 | 850,000 | 855,000 | 126,370 | 14 | ||||
| 630,000 | 635,000 | 81,770 | 12 | 855,000 | 860,000 | 127,430 | 14 | ||||
| 635,000 | 640,000 | 82,770 | 13 | 860,000 | 865,000 | 128,490 | 14 | 1,800,000 | 2,200,000 | The amount calculated by multiplying the amount in (a) by 31.2%, less 184,830 yen | |
| 640,000 | 645,000 | 83,770 | 13 | 865,000 | 870,000 | 129,550 | 14 | ||||
| 645,000 | 650,000 | 84,770 | 13 | 870,000 | 875,000 | 130,610 | 15 | ||||
| 650,000 | 655,000 | 85,770 | 13 | 875,000 | 880,000 | 131,670 | 15 | ||||
| 655,000 | 660,000 | 86,770 | 13 | 880,000 | 885,000 | 132,730 | 15 | ||||
| 660,000 | 665,000 | 87,770 | 13 | 885,000 | 890,000 | 133,790 | 15 | 2,200,000 | 2,500,000 | The amount calculated by multiplying the amount in (a) by 35%, less 268,430 yen | |
| 665,000 | 670,000 | 88,770 | 13 | 890,000 | 895,000 | 134,850 | 15 | ||||
| 670,000 | 675,000 | 89,770 | 13 | 895,000 | 900,000 | 135,910 | 15 | ||||
| 675,000 | 680,000 | 90,770 | 13 | 900,000 | 905,000 | 136,970 | 15 | ||||
| 680,000 | 685,000 | 91,770 | 13 | 905,000 | 910,000 | 138,030 | 15 | ||||
| 685,000 | 690,000 | 92,770 | 13 | 910,000 | 915,000 | 139,090 | 15 | 2,500,000 | 3,000,000 | The amount calculated by multiplying the amount in (a) by 36.2%, less 298,430 yen | |
| 690,000 | 695,000 | 93,770 | 13 | 915,000 | 920,000 | 140,150 | 15 | ||||
| 695,000 | 700,000 | 94,770 | 13 | 920,000 | 925,000 | 141,210 | 15 | ||||
| 700,000 | 705,000 | 95,770 | 13 | 925,000 | 930,000 | 142,270 | 15 | ||||
| 705,000 | 710,000 | 96,770 | 13 | 930,000 | 935,000 | 143,330 | 15 | ||||
(4)
| Taxable gross income, adjusted income or taxable retirement income (a) | Tax amount (b) | Ratio of (b) to (a) | Taxable gross income, adjusted income or taxable retirement income (a) | Tax amount (b) | Ratio of (b) to (a) | Taxable gross income, adjusted income or taxable retirement income (a) | Tax amount (b) | Ratio of (b) to (a) | |||
| At least | Less than | At least | Less than | At least | Less than | ||||||
| yen | yen | % | yen | yen | % | yen | yen | % | |||
| 3,000,000 | 4,000,000 | The amount calculated by multiplying the amount in (a) by 40%, less 412,430 yen | 10,000,000 | 20,000,000 | The amount calculated by multiplying the amount in (a) by 55%, less 1,412,430 yen | 45,000,000 | 60,000,000 | The amount calculated by multiplying the amount in (a) by 70%, less 6,162,430 yen | |||
| 4,000,000 | 6,000,000 | The amount calculated by multiplying the amount in (a) by 45%, less 612,430 yen | 20,000,000 | 30,000,000 | The amount calculated by multiplying the amount in (a) by 60%, less 2,412,430 yen | 60,000,000 yen or more | The amount calculated by multiplying the amount in (a) by 75%, less 9,162,430 yen | ||||
| 6,000,000 | 10,000,000 | The amount calculated by multiplying the amount in (a) by 50%, less 912,430 yen | 30,000,000 | 45,000,000 | The amount calculated by multiplying the amount in (a) by 65%, less 3,912,430 yen | ||||||
(Note) In this table, "adjusted income" means the adjusted income prescribed in Article 84, paragraph (1), item (i) (Averaging Taxation on Fluctuating Income and Ad Hoc Income) of the new Act.
(Remarks) (1) To find the tax amount for taxable gross income, adjusted income or taxable retirement income, find the applicable row of the "Taxable gross income, adjusted income or taxable retirement income (a)" column according to the taxable gross income, adjusted income or taxable retirement income; the amount stated in the "Tax amount (b)" column of that row is the tax amount sought. (2) To find the ratio prescribed in Article 84, paragraph (1), item (ii) of the new Act as replaced pursuant to the provisions of Article 3, paragraph (1) (Special Provisions on Deductions from Income and Calculation of Tax Amount for Income Tax for 1966) of the Supplementary Provisions, find the applicable row of the "Taxable gross income, adjusted income or taxable retirement income (a)" column according to the adjusted income; the rate stated in the "Ratio of (b) to (a)" column of that row is the ratio sought.
（一）
| 課税総所得金額、調整所得金額又は課税退職所得金額（イ） | 税額（ロ） | （ロ）の（イ）に対する割合 | 課税総所得金額、調整所得金額又は課税退職所得金額（イ） | 税額（ロ） | （ロ）の（イ）に対する割合 | 課税総所得金額、調整所得金額又は課税退職所得金額（イ） | 税額（ロ） | （ロ）の（イ）に対する割合 | |||
| 以上 | 未満 | 以上 | 未満 | 以上 | 未満 | ||||||
| 円 | 円 | 円 | ％ | 円 | 円 | 円 | ％ | 円 | 円 | 円 | ％ |
| ２３，０００ | ２３，５００ | １，９２０ | ８．３ | ６１，０００ | ６２，０００ | ５，１００ | ８．３ | ||||
| １，５００円未満 | ０ | ０ | |||||||||
| ２３，５００ | ２４，０００ | １，９６０ | ８．３ | ６２，０００ | ６３，０００ | ５，１８０ | ８．３ | ||||
| １，５００ | ２，０００ | １２０ | ８．３ | ２４，０００ | ２４，５００ | ２，０００ | ８．３ | ６３，０００ | ６４，０００ | ５，２７０ | ８．３ |
| ２，０００ | ２，５００ | １６０ | ８．３ | ２４，５００ | ２５，０００ | ２，０５０ | ８．３ | ６４，０００ | ６５，０００ | ５，３５０ | ８．３ |
| ２，５００ | ３，０００ | ２００ | ８．３ | ２５，０００ | ２５，５００ | ２，０９０ | ８．３ | ６５，０００ | ６６，０００ | ５，４４０ | ８．３ |
| ３，０００ | ３，５００ | ２５０ | ８．３ | ２５，５００ | ２６，０００ | ２，１３０ | ８．３ | ６６，０００ | ６７，０００ | ５，５２０ | ８．３ |
| ３，５００ | ４，０００ | ２９０ | ８．３ | ２６，０００ | ２６，５００ | ２，１７０ | ８．３ | ６７，０００ | ６８，０００ | ５，６００ | ８．３ |
| ４，０００ | ４，５００ | ３３０ | ８．３ | ２６，５００ | ２７，０００ | ２，２１０ | ８．３ | ６８，０００ | ６９，０００ | ５，６９０ | ８．３ |
| ４，５００ | ５，０００ | ３７０ | ８．３ | ２７，０００ | ２７，５００ | ２，２５０ | ８．３ | ６９，０００ | ７０，０００ | ５，７７０ | ８．３ |
| ５，０００ | ５，５００ | ４１０ | ８．３ | ２７，５００ | ２８，０００ | ２，３００ | ８．３ | ７０，０００ | ７１，０００ | ５，８５０ | ８．３ |
| ５，５００ | ６，０００ | ４６０ | ８．３ | ２８，０００ | ２８，５００ | ２，３４０ | ８．３ | ７１，０００ | ７２，０００ | ５，９４０ | ８．３ |
| ６，０００ | ６，５００ | ５００ | ８．３ | ２８，５００ | ２９，０００ | ２，３８０ | ８．３ | ７２，０００ | ７３，０００ | ６，０２０ | ８．３ |
| ６，５００ | ７，０００ | ５４０ | ８．３ | ２９，０００ | ２９，５００ | ２，４２０ | ８．３ | ７３，０００ | ７４，０００ | ６，１１０ | ８．３ |
| ７，０００ | ７，５００ | ５８０ | ８．３ | ２９，５００ | ３０，０００ | ２，４６０ | ８．３ | ７４，０００ | ７５，０００ | ６，１９０ | ８．３ |
| ７，５００ | ８，０００ | ６２０ | ８．３ | ３０，０００ | ３１，０００ | ２，５１０ | ８．３ | ７５，０００ | ７６，０００ | ６，２７０ | ８．３ |
| ８，０００ | ８，５００ | ６６０ | ８．３ | ３１，０００ | ３２，０００ | ２，５９０ | ８．３ | ７６，０００ | ７７，０００ | ６，３６０ | ８．３ |
| ８，５００ | ９，０００ | ７１０ | ８．３ | ３２，０００ | ３３，０００ | ２，６７０ | ８．３ | ７７，０００ | ７８，０００ | ６，４４０ | ８．３ |
| ９，０００ | ９，５００ | ７５０ | ８．３ | ３３，０００ | ３４，０００ | ２，７６０ | ８．３ | ７８，０００ | ７９，０００ | ６，５２０ | ８．３ |
| ９，５００ | １０，０００ | ７９０ | ８．３ | ３４，０００ | ３５，０００ | ２，８４０ | ８．３ | ７９，０００ | ８０，０００ | ６，６１０ | ８．３ |
| １０，０００ | １０，５００ | ８３０ | ８．３ | ３５，０００ | ３６，０００ | ２，９２０ | ８．３ | ８０，０００ | ８１，０００ | ６，６９０ | ８．３ |
| １０，５００ | １１，０００ | ８７０ | ８．３ | ３６，０００ | ３７，０００ | ３，０１０ | ８．３ | ８１，０００ | ８２，０００ | ６，７７０ | ８．３ |
| １１，０００ | １１，５００ | ９２０ | ８．３ | ３７，０００ | ３８，０００ | ３，０９０ | ８．３ | ８２，０００ | ８３，０００ | ６，８６０ | ８．３ |
| １１，５００ | １２，０００ | ９６０ | ８．３ | ３８，０００ | ３９，０００ | ３，１８０ | ８．３ | ８３，０００ | ８４，０００ | ６，９４０ | ８．３ |
| １２，０００ | １２，５００ | １，０００ | ８．３ | ３９，０００ | ４０，０００ | ３，２６０ | ８．３ | ８４，０００ | ８５，０００ | ７，０３０ | ８．３ |
| １２，５００ | １３，０００ | １，０４０ | ８．３ | ４０，０００ | ４１，０００ | ３，３４０ | ８．３ | ８５，０００ | ８６，０００ | ７，１１０ | ８．３ |
| １３，０００ | １３，５００ | １，０８０ | ８．３ | ４１，０００ | ４２，０００ | ３，４３０ | ８．３ | ８６，０００ | ８７，０００ | ７，１９０ | ８．３ |
| １３，５００ | １４，０００ | １，１２０ | ８．３ | ４２，０００ | ４３，０００ | ３，５１０ | ８．３ | ８７，０００ | ８８，０００ | ７，２８０ | ８．３ |
| １４，０００ | １４，５００ | １，１７０ | ８．３ | ４３，０００ | ４４，０００ | ３，５９０ | ８．３ | ８８，０００ | ８９，０００ | ７，３６０ | ８．３ |
| １４，５００ | １５，０００ | １，２１０ | ８．３ | ４４，０００ | ４５，０００ | ３，６８０ | ８．３ | ８９，０００ | ９０，０００ | ７，４４０ | ８．３ |
| １５，０００ | １５，５００ | １，２５０ | ８．３ | ４５，０００ | ４６，０００ | ３，７６０ | ８．３ | ９０，０００ | ９２，０００ | ７，５３０ | ８．３ |
| １５，５００ | １６，０００ | １，２９０ | ８．３ | ４６，０００ | ４７，０００ | ３，８５０ | ８．３ | ９２，０００ | ９４，０００ | ７，７００ | ８．３ |
| １６，０００ | １６，５００ | １，３３０ | ８．３ | ４７，０００ | ４８，０００ | ３，９３０ | ８．３ | ９４，０００ | ９６，０００ | ７，８６０ | ８．３ |
| １６，５００ | １７，０００ | １，３８０ | ８．３ | ４８，０００ | ４９，０００ | ４，０１０ | ８．３ | ９６，０００ | ９８，０００ | ８，０３０ | ８．３ |
| １７，０００ | １７，５００ | １，４２０ | ８．３ | ４９，０００ | ５０，０００ | ４，１００ | ８．３ | ９８，０００ | １００，０００ | ８，２００ | ８．３ |
| １７，５００ | １８，０００ | １，４６０ | ８．３ | ５０，０００ | ５１，０００ | ４，１８０ | ８．３ | １００，０００ | １０２，０００ | ８，３７０ | ８．３ |
| １８，０００ | １８，５００ | １，５００ | ８．３ | ５１，０００ | ５２，０００ | ４，２６０ | ８．３ | １０２，０００ | １０４，０００ | ８，５７０ | ８．３ |
| １８，５００ | １９，０００ | １，５４０ | ８．３ | ５２，０００ | ５３，０００ | ４，３５０ | ８．３ | １０４，０００ | １０６，０００ | ８，７７０ | ８．３ |
| １９，０００ | １９，５００ | １，５９０ | ８．３ | ５３，０００ | ５４，０００ | ４，４３０ | ８．３ | １０６，０００ | １０８，０００ | ８，９７０ | ８．３ |
| １９，５００ | ２０，０００ | １，６３０ | ８．３ | ５４，０００ | ５５，０００ | ４，５１０ | ８．３ | １０８，０００ | １１０，０００ | ９，１７０ | ８．３ |
| ２０，０００ | ２０，５００ | １，６７０ | ８．３ | ５５，０００ | ５６，０００ | ４，６００ | ８．３ | １１０，０００ | １１２，０００ | ９，３７０ | ８．３ |
| ２０，５００ | ２１，０００ | １，７１０ | ８．３ | ５６，０００ | ５７，０００ | ４，６８０ | ８．３ | １１２，０００ | １１４，０００ | ９，５７０ | ８．３ |
| ２１，０００ | ２１，５００ | １，７５０ | ８．３ | ５７，０００ | ５８，０００ | ４，７７０ | ８．３ | １１４，０００ | １１６，０００ | ９，７７０ | ８．３ |
| ２１，５００ | ２２，０００ | １，７９０ | ８．３ | ５８，０００ | ５９，０００ | ４，８５０ | ８．３ | １１６，０００ | １１８，０００ | ９，９７０ | ８．３ |
| ２２，０００ | ２２，５００ | １，８４０ | ８．３ | ５９，０００ | ６０，０００ | ４，９３０ | ８．３ | １１８，０００ | １２０，０００ | １０，１７０ | ８．３ |
| ２２，５００ | ２３，０００ | １，８８０ | ８．３ | ６０，０００ | ６１，０００ | ５，０２０ | ８．３ | １２０，０００ | １２２，０００ | １０，３７０ | ８．３ |
（二）
| 課税総所得金額、調整所得金額又は課税退職所得金額（イ） | 税額（ロ） | （ロ）の（イ）に対する割合 | 課税総所得金額、調整所得金額又は課税退職所得金額（イ） | 税額（ロ） | （ロ）の（イ）に対する割合 | 課税総所得金額、調整所得金額又は課税退職所得金額（イ） | 税額（ロ） | （ロ）の（イ）に対する割合 | |||
| 以上 | 未満 | 以上 | 未満 | 以上 | 未満 | ||||||
| 円 | 円 | 円 | ％ | 円 | 円 | 円 | ％ | 円 | 円 | 円 | ％ |
| １２２，０００ | １２４，０００ | １０，５７０ | ８．３ | ２１３，０００ | ２１６，０００ | １９，８２０ | ９ | ３４８，０００ | ３５１，０００ | ３６，７７０ | １０ |
| １２４，０００ | １２６，０００ | １０，７７０ | ８．３ | ２１６，０００ | ２１９，０００ | ２０，１６０ | ９ | ３５１，０００ | ３５４，０００ | ３７，２２０ | １０ |
| １２６，０００ | １２８，０００ | １０，９７０ | ８．３ | ２１９，０００ | ２２２，０００ | ２０，４９０ | ９ | ３５４，０００ | ３５７，０００ | ３７，６７０ | １０ |
| １２８，０００ | １３０，０００ | １１，１７０ | ８．３ | ２２２，０００ | ２２５，０００ | ２０，８３０ | ９ | ３５７，０００ | ３６０，０００ | ３８，１２０ | １０ |
| １３０，０００ | １３２，０００ | １１，３７０ | ８．３ | ２２５，０００ | ２２８，０００ | ２１，１７０ | ９ | ３６０，０００ | ３６３，０００ | ３８，５７０ | １０ |
| １３２，０００ | １３４，０００ | １１，５７０ | ８．３ | ２２８，０００ | ２３１，０００ | ２１，５００ | ９ | ３６３，０００ | ３６６，０００ | ３９，０２０ | １０ |
| １３４，０００ | １３６，０００ | １１，７７０ | ８．３ | ２３１，０００ | ２３４，０００ | ２１，８４０ | ９ | ３６６，０００ | ３６９，０００ | ３９，４７０ | １０ |
| １３６，０００ | １３８，０００ | １１，９７０ | ８．３ | ２３４，０００ | ２３７，０００ | ２２，１７０ | ９ | ３６９，０００ | ３７２，０００ | ３９，９２０ | １０ |
| １３８，０００ | １４０，０００ | １２，１７０ | ８．３ | ２３７，０００ | ２４０，０００ | ２２，５１０ | ９ | ３７２，０００ | ３７５，０００ | ４０，３７０ | １０ |
| １４０，０００ | １４２，０００ | １２，３７０ | ８．３ | ２４０，０００ | ２４３，０００ | ２２，８５０ | ９ | ３７５，０００ | ３７８，０００ | ４０，８２０ | １０ |
| １４２，０００ | １４４，０００ | １２，５７０ | ８．３ | ２４３，０００ | ２４６，０００ | ２３，１８０ | ９ | ３７８，０００ | ３８１，０００ | ４１，２７０ | １０ |
| １４４，０００ | １４６，０００ | １２，７７０ | ８．３ | ２４６，０００ | ２４９，０００ | ２３，５２０ | ９ | ３８１，０００ | ３８４，０００ | ４１，７２０ | １０ |
| １４６，０００ | １４８，０００ | １２，９７０ | ８．３ | ２４９，０００ | ２５２，０００ | ２３，８５０ | ９ | ３８４，０００ | ３８７，０００ | ４２，１７０ | １０ |
| １４８，０００ | １５０，０００ | １３，１７０ | ８．３ | ２５２，０００ | ２５５，０００ | ２４，１９０ | ９ | ３８７，０００ | ３９０，０００ | ４２，６２０ | １１ |
| １５０，０００ | １５２，０００ | １３，３７０ | ８．３ | ２５５，０００ | ２５８，０００ | ２４，５３０ | ９ | ３９０，０００ | ３９４，０００ | ４３，０７０ | １１ |
| １５２，０００ | １５４，０００ | １３，５７０ | ８．３ | ２５８，０００ | ２６１，０００ | ２４，８６０ | ９ | ３９４，０００ | ３９８，０００ | ４３，６７０ | １１ |
| １５４，０００ | １５６，０００ | １３，７７０ | ８．３ | ２６１，０００ | ２６４，０００ | ２５，２００ | ９ | ３９８，０００ | ４０２，０００ | ４４，２７０ | １１ |
| １５６，０００ | １５８，０００ | １３，９７０ | ８．３ | ２６４，０００ | ２６７，０００ | ２５，５３０ | ９ | ４０２，０００ | ４０６，０００ | ４４，８７０ | １１ |
| １５８，０００ | １６０，０００ | １４，１７０ | ８．３ | ２６７，０００ | ２７０，０００ | ２５，８７０ | ９ | ４０６，０００ | ４１０，０００ | ４５，４７０ | １１ |
| １６０，０００ | １６２，０００ | １４，３７０ | ８．３ | ２７０，０００ | ２７３，０００ | ２６，２１０ | ９ | ４１０，０００ | ４１４，０００ | ４６，０７０ | １１ |
| １６２，０００ | １６４，０００ | １４，５７０ | ８．３ | ２７３，０００ | ２７６，０００ | ２６，５４０ | ９ | ４１４，０００ | ４１８，０００ | ４６，６７０ | １１ |
| １６４，０００ | １６６，０００ | １４，７７０ | ９ | ２７６，０００ | ２７９，０００ | ２６，８８０ | ９ | ４１８，０００ | ４２２，０００ | ４７，２７０ | １１ |
| １６６，０００ | １６８，０００ | １４，９７０ | ９ | ２７９，０００ | ２８２，０００ | ２７，２１０ | ９ | ４２２，０００ | ４２６，０００ | ４７，８７０ | １１ |
| １６８，０００ | １７０，０００ | １５，１７０ | ９ | ２８２，０００ | ２８５，０００ | ２７，５５０ | ９ | ４２６，０００ | ４３０，０００ | ４８，４７０ | １１ |
| １７０，０００ | １７２，０００ | １５，３７０ | ９ | ２８５，０００ | ２８８，０００ | ２７，８９０ | ９ | ４３０，０００ | ４３４，０００ | ４９，０７０ | １１ |
| １７２，０００ | １７４，０００ | １５，５７０ | ９ | ２８８，０００ | ２９１，０００ | ２８，２２０ | ９ | ４３４，０００ | ４３８，０００ | ４９，６７０ | １１ |
| １７４，０００ | １７６，０００ | １５，７７０ | ９ | ２９１，０００ | ２９４，０００ | ２８，５６０ | ９ | ４３８，０００ | ４４２，０００ | ５０，２７０ | １１ |
| １７６，０００ | １７８，０００ | １５，９７０ | ９ | ２９４，０００ | ２９７，０００ | ２８，８９０ | ９ | ４４２，０００ | ４４６，０００ | ５０，８７０ | １１ |
| １７８，０００ | １８０，０００ | １６，１７０ | ９ | ２９７，０００ | ３００，０００ | ２９，２３０ | ９ | ４４６，０００ | ４５０，０００ | ５１，４７０ | １１ |
| １８０，０００ | １８２，０００ | １６，３７０ | ９ | ３００，０００ | ３０３，０００ | ２９，５７０ | ９ | ４５０，０００ | ４５４，０００ | ５２，０７０ | １１ |
| １８２，０００ | １８４，０００ | １６，５７０ | ９ | ３０３，０００ | ３０６，０００ | ３０，０２０ | ９ | ４５４，０００ | ４５８，０００ | ５２，６７０ | １１ |
| １８４，０００ | １８６，０００ | １６，７７０ | ９ | ３０６，０００ | ３０９，０００ | ３０，４７０ | ９ | ４５８，０００ | ４６２，０００ | ５３，２７０ | １１ |
| １８６，０００ | １８８，０００ | １６，９７０ | ９ | ３０９，０００ | ３１２，０００ | ３０，９２０ | １０ | ４６２，０００ | ４６６，０００ | ５３，８７０ | １１ |
| １８８，０００ | １９０，０００ | １７，１７０ | ９ | ３１２，０００ | ３１５，０００ | ３１，３７０ | １０ | ４６６，０００ | ４７０，０００ | ５４，４７０ | １１ |
| １９０，０００ | １９２，０００ | １７，３７０ | ９ | ３１５，０００ | ３１８，０００ | ３１，８２０ | １０ | ４７０，０００ | ４７４，０００ | ５５，０７０ | １１ |
| １９２，０００ | １９４，０００ | １７，５７０ | ９ | ３１８，０００ | ３２１，０００ | ３２，２７０ | １０ | ４７４，０００ | ４７８，０００ | ５５，６７０ | １１ |
| １９４，０００ | １９６，０００ | １７，７７０ | ９ | ３２１，０００ | ３２４，０００ | ３２，７２０ | １０ | ４７８，０００ | ４８２，０００ | ５６，２７０ | １１ |
| １９６，０００ | １９８，０００ | １７，９７０ | ９ | ３２４，０００ | ３２７，０００ | ３３，１７０ | １０ | ４８２，０００ | ４８６，０００ | ５６，８７０ | １１ |
| １９８，０００ | ２００，０００ | １８，１７０ | ９ | ３２７，０００ | ３３０，０００ | ３３，６２０ | １０ | ４８６，０００ | ４９０，０００ | ５７，４７０ | １１ |
| ２００，０００ | ２０２，０００ | １８，３７０ | ９ | ３３０，０００ | ３３３，０００ | ３４，０７０ | １０ | ４９０，０００ | ４９４，０００ | ５８，０７０ | １１ |
| ２０２，０００ | ２０４，０００ | １８，５９０ | ９ | ３３３，０００ | ３３６，０００ | ３４，５２０ | １０ | ４９４，０００ | ４９８，０００ | ５８，６７０ | １１ |
| ２０４，０００ | ２０６，０００ | １８，８１０ | ９ | ３３６，０００ | ３３９，０００ | ３４，９７０ | １０ | ４９８，０００ | ５０２，０００ | ５９，２７０ | １１ |
| ２０６，０００ | ２０８，０００ | １９，０４０ | ９ | ３３９，０００ | ３４２，０００ | ３５，４２０ | １０ | ５０２，０００ | ５０６，０００ | ５９，８９０ | １１ |
| ２０８，０００ | ２１０，０００ | １９，２６０ | ９ | ３４２，０００ | ３４５，０００ | ３５，８７０ | １０ | ５０６，０００ | ５１０，０００ | ６０，５４０ | １１ |
| ２１０，０００ | ２１３，０００ | １９，４９０ | ９ | ３４５，０００ | ３４８，０００ | ３６，３２０ | １０ | ５１０，０００ | ５１４，０００ | ６１，１９０ | １１ |
（三）
| 課税総所得金額、調整所得金額又は課税退職所得金額（イ） | 税額（ロ） | （ロ）の（イ）に対する割合 | 課税総所得金額、調整所得金額又は課税退職所得金額（イ） | 税額（ロ） | （ロ）の（イ）に対する割合 | 課税総所得金額、調整所得金額又は課税退職所得金額（イ） | 税額（ロ） | （ロ）の（イ）に対する割合 | |||
| 以上 | 未満 | 以上 | 未満 | 以上 | 未満 | ||||||
| 円 | 円 | 円 | ％ | 円 | 円 | 円 | ％ | 円 | 円 | 円 | ％ |
| ５１４，０００ | ５１８，０００ | ６１，８３０ | １２ | ７１０，０００ | ７１５，０００ | ９７，７７０ | １３ | ９３５，０００ | ９４０，０００ | １４４，３９０ | １５ |
| ５１８，０００ | ５２２，０００ | ６２，４８０ | １２ | ７１５，０００ | ７２０，０００ | ９８，７７０ | １３ | ９４０，０００ | ９４５，０００ | １４５，４５０ | １５ |
| ５２２，０００ | ５２６，０００ | ６３，１３０ | １２ | ７２０，０００ | ７２５，０００ | ９９，７７０ | １３ | ９４５，０００ | ９５０，０００ | １４６，５１０ | １５ |
| ５２６，０００ | ５３０，０００ | ６３，７８０ | １２ | ７２５，０００ | ７３０，０００ | １００，７７０ | １３ | ９５０，０００ | ９５５，０００ | １４７，５７０ | １５ |
| ５３０，０００ | ５３４，０００ | ６４，４３０ | １２ | ７３０，０００ | ７３５，０００ | １０１，７７０ | １３ | ９５５，０００ | ９６０，０００ | １４８，６３０ | １５ |
| ５３４，０００ | ５３８，０００ | ６５，０７０ | １２ | ７３５，０００ | ７４０，０００ | １０２，７７０ | １３ | ９６０，０００ | ９６５，０００ | １４９，６９０ | １５ |
| ５３８，０００ | ５４２，０００ | ６５，７２０ | １２ | ７４０，０００ | ７４５，０００ | １０３，７７０ | １４ | ９６５，０００ | ９７０，０００ | １５０，７５０ | １５ |
| ５４２，０００ | ５４６，０００ | ６６，３７０ | １２ | ７４５，０００ | ７５０，０００ | １０４，７７０ | １４ | ９７０，０００ | ９７５，０００ | １５１，８１０ | １５ |
| ５４６，０００ | ５５０，０００ | ６７，０２０ | １２ | ７５０，０００ | ７５５，０００ | １０５，７７０ | １４ | ９７５，０００ | ９８０，０００ | １５２，８７０ | １５ |
| ５５０，０００ | ５５４，０００ | ６７，６７０ | １２ | ７５５，０００ | ７６０，０００ | １０６，７７０ | １４ | ９８０，０００ | ９８５，０００ | １５３，９３０ | １５ |
| ５５４，０００ | ５５８，０００ | ６８，３１０ | １２ | ７６０，０００ | ７６５，０００ | １０７，７７０ | １４ | ９８５，０００ | ９９０，０００ | １５４，９９０ | １５ |
| ５５８，０００ | ５６２，０００ | ６８，９６０ | １２ | ７６５，０００ | ７７０，０００ | １０８，７７０ | １４ | ９９０，０００ | ９９５，０００ | １５６，０５０ | １５ |
| ５６２，０００ | ５６６，０００ | ６９，６１０ | １２ | ７７０，０００ | ７７５，０００ | １０９，７７０ | １４ | ９９５，０００ | １，０００，０００ | １５７，１１０ | １５ |
| ５６６，０００ | ５７０，０００ | ７０，２６０ | １２ | ７７５，０００ | ７８０，０００ | １１０，７７０ | １４ | ||||
| ５７０，０００ | ５７４，０００ | ７０，９１０ | １２ | ７８０，０００ | ７８５，０００ | １１１，７７０ | １４ | ||||
| ５７４，０００ | ５７８，０００ | ７１，５５０ | １２ | ７８５，０００ | ７９０，０００ | １１２，７７０ | １４ | １，０００，０００ | １，２００，０００ | （イ）の金額に２５％を乗じて算出した金額から９１，８３０円を控除した金額 | |
| ５７８，０００ | ５８２，０００ | ７２，２００ | １２ | ７９０，０００ | ７９５，０００ | １１３，７７０ | １４ | ||||
| ５８２，０００ | ５８６，０００ | ７２，８５０ | １２ | ７９５，０００ | ８００，０００ | １１４，７７０ | １４ | ||||
| ５８６，０００ | ５９０，０００ | ７３，５００ | １２ | ８００，０００ | ８０５，０００ | １１５，７７０ | １４ | ||||
| ５９０，０００ | ５９４，０００ | ７４，１５０ | １２ | ８０５，０００ | ８１０，０００ | １１６，８３０ | １４ | ||||
| ５９４，０００ | ５９８，０００ | ７４，７９０ | １２ | ８１０，０００ | ８１５，０００ | １１７，８９０ | １４ | １，２００，０００ | １，５００，０００ | （イ）の金額に２６．２％を乗じて算出した金額から１０６，２３０円を控除した金額 | |
| ５９８，０００ | ６０２，０００ | ７５，４４０ | １２ | ８１５，０００ | ８２０，０００ | １１８，９５０ | １４ | ||||
| ６０２，０００ | ６０６，０００ | ７６，１７０ | １２ | ８２０，０００ | ８２５，０００ | １２０，０１０ | １４ | ||||
| ６０６，０００ | ６１０，０００ | ７６，９７０ | １２ | ８２５，０００ | ８３０，０００ | １２１，０７０ | １４ | ||||
| ６１０，０００ | ６１４，０００ | ７７，７７０ | １２ | ８３０，０００ | ８３５，０００ | １２２，１３０ | １４ | ||||
| ６１４，０００ | ６１８，０００ | ７８，５７０ | １２ | ８３５，０００ | ８４０，０００ | １２３，１９０ | １４ | １，５００，０００ | １，８００，０００ | （イ）の金額に３０％を乗じて算出した金額から１６３，２３０円を控除した金額 | |
| ６１８，０００ | ６２２，０００ | ７９，３７０ | １２ | ８４０，０００ | ８４５，０００ | １２４，２５０ | １４ | ||||
| ６２２，０００ | ６２６，０００ | ８０，１７０ | １２ | ８４５，０００ | ８５０，０００ | １２５，３１０ | １４ | ||||
| ６２６，０００ | ６３０，０００ | ８０，９７０ | １２ | ８５０，０００ | ８５５，０００ | １２６，３７０ | １４ | ||||
| ６３０，０００ | ６３５，０００ | ８１，７７０ | １２ | ８５５，０００ | ８６０，０００ | １２７，４３０ | １４ | ||||
| ６３５，０００ | ６４０，０００ | ８２，７７０ | １３ | ８６０，０００ | ８６５，０００ | １２８，４９０ | １４ | １，８００，０００ | ２，２００，０００ | （イ）の金額に３１．２％を乗じて算出した金額から１８４，８３０円を控除した金額 | |
| ６４０，０００ | ６４５，０００ | ８３，７７０ | １３ | ８６５，０００ | ８７０，０００ | １２９，５５０ | １４ | ||||
| ６４５，０００ | ６５０，０００ | ８４，７７０ | １３ | ８７０，０００ | ８７５，０００ | １３０，６１０ | １５ | ||||
| ６５０，０００ | ６５５，０００ | ８５，７７０ | １３ | ８７５，０００ | ８８０，０００ | １３１，６７０ | １５ | ||||
| ６５５，０００ | ６６０，０００ | ８６，７７０ | １３ | ８８０，０００ | ８８５，０００ | １３２，７３０ | １５ | ||||
| ６６０，０００ | ６６５，０００ | ８７，７７０ | １３ | ８８５，０００ | ８９０，０００ | １３３，７９０ | １５ | ２，２００，０００ | ２，５００，０００ | （イ）の金額に３５％を乗じて算出した金額から２６８，４３０円を控除した金額 | |
| ６６５，０００ | ６７０，０００ | ８８，７７０ | １３ | ８９０，０００ | ８９５，０００ | １３４，８５０ | １５ | ||||
| ６７０，０００ | ６７５，０００ | ８９，７７０ | １３ | ８９５，０００ | ９００，０００ | １３５，９１０ | １５ | ||||
| ６７５，０００ | ６８０，０００ | ９０，７７０ | １３ | ９００，０００ | ９０５，０００ | １３６，９７０ | １５ | ||||
| ６８０，０００ | ６８５，０００ | ９１，７７０ | １３ | ９０５，０００ | ９１０，０００ | １３８，０３０ | １５ | ||||
| ６８５，０００ | ６９０，０００ | ９２，７７０ | １３ | ９１０，０００ | ９１５，０００ | １３９，０９０ | １５ | ２，５００，０００ | ３，０００，０００ | （イ）の金額に３６．２％を乗じて算出した金額から２９８，４３０円を控除した金額 | |
| ６９０，０００ | ６９５，０００ | ９３，７７０ | １３ | ９１５，０００ | ９２０，０００ | １４０，１５０ | １５ | ||||
| ６９５，０００ | ７００，０００ | ９４，７７０ | １３ | ９２０，０００ | ９２５，０００ | １４１，２１０ | １５ | ||||
| ７００，０００ | ７０５，０００ | ９５，７７０ | １３ | ９２５，０００ | ９３０，０００ | １４２，２７０ | １５ | ||||
| ７０５，０００ | ７１０，０００ | ９６，７７０ | １３ | ９３０，０００ | ９３５，０００ | １４３，３３０ | １５ | ||||
（四）
| 課税総所得金額、調整所得金額又は課税退職所得金額（イ） | 税額（ロ） | （ロ）の（イ）に対する割合 | 課税総所得金額、調整所得金額又は課税退職所得金額（イ） | 税額（ロ） | （ロ）の（イ）に対する割合 | 課税総所得金額、調整所得金額又は課税退職所得金額（イ） | 税額（ロ） | （ロ）の（イ）に対する割合 | |||
| 以上 | 未満 | 以上 | 未満 | 以上 | 未満 | ||||||
| 円 | 円 | ％ | 円 | 円 | ％ | 円 | 円 | ％ | |||
| ３，０００，０００ | ４，０００，０００ | （イ）の金額に４０％を乗じて算出した金額から４１２，４３０円を控除した金額 | １０，０００，０００ | ２０，０００，０００ | （イ）の金額に５５％を乗じて算出した金額から１，４１２，４３０円を控除した金額 | ４５，０００，０００ | ６０，０００，０００ | （イ）の金額に７０％を乗じて算出した金額から６，１６２，４３０円を控除した金額 | |||
| ４，０００，０００ | ６，０００，０００ | （イ）の金額に４５％を乗じて算出した金額から６１２，４３０円を控除した金額 | ２０，０００，０００ | ３０，０００，０００ | （イ）の金額に６０％を乗じて算出した金額から２，４１２，４３０円を控除した金額 | ６０，０００，０００円以上 | （イ）の金額に７５％を乗じて算出した金額から９，１６２，４３０円を控除した金額 | ||||
| ６，０００，０００ | １０，０００，０００ | （イ）の金額に５０％を乗じて算出した金額から９１２，４３０円を控除した金額 | ３０，０００，０００ | ４５，０００，０００ | （イ）の金額に６５％を乗じて算出した金額から３，９１２，４３０円を控除した金額 | ||||||
（注） この表において「調整所得金額」とは、新法第八十四条第一項第一号（変動所得及び臨時所得の平均課税）に規定する調整所得金額をいう。
（備考） （１） 課税総所得金額、調整所得金額又は課税退職所得金額に係る税額を求めるには、課税総所得金額、調整所得金額又は課税退職所得金額に応じ、「課税総所得金額、調整所得金額又は課税退職所得金額（イ）」欄の該当する行を求めるものとし、その行の「税額（ロ）」欄に記載されている金額が、その求める税額である。 （２） 附則第三条第一項（昭和四十一年分の所得税の所得控除及び税額の計算に係る特例）の規定により読み替えられた新法第八十四条第一項第二号に規定する割合を求めるには、調整所得金額に応じ、「課税総所得金額、調整所得金額又は課税退職所得金額（イ）」欄の該当する行を求めるものとし、その行の「（ロ）の（イ）に対する割合」欄に記載されている率が、その求める割合である。
Supplementary Provisions, Appended Table 2
附則別表第二昭和４１年分の山林所得に係る所得税の簡易税額表
(1)
| Taxable timber income | Tax amount | Taxable timber income | Tax amount | Taxable timber income | Tax amount | |||
| At least | Less than | At least | Less than | At least | Less than | |||
| yen | yen | yen | yen | yen | yen | yen | yen | yen |
| 23,000 | 23,500 | 1,920 | 61,000 | 62,000 | 5,100 | |||
| Less than 1,500 yen | 0 | |||||||
| 23,500 | 24,000 | 1,960 | 62,000 | 63,000 | 5,180 | |||
| 1,500 | 2,000 | 120 | 24,000 | 24,500 | 2,000 | 63,000 | 64,000 | 5,270 |
| 2,000 | 2,500 | 160 | 24,500 | 25,000 | 2,050 | 64,000 | 65,000 | 5,350 |
| 2,500 | 3,000 | 200 | 25,000 | 25,500 | 2,090 | 65,000 | 66,000 | 5,440 |
| 3,000 | 3,500 | 250 | 25,500 | 26,000 | 2,130 | 66,000 | 67,000 | 5,520 |
| 3,500 | 4,000 | 290 | 26,000 | 26,500 | 2,170 | 67,000 | 68,000 | 5,600 |
| 4,000 | 4,500 | 330 | 26,500 | 27,000 | 2,210 | 68,000 | 69,000 | 5,690 |
| 4,500 | 5,000 | 370 | 27,000 | 27,500 | 2,250 | 69,000 | 70,000 | 5,770 |
| 5,000 | 5,500 | 410 | 27,500 | 28,000 | 2,300 | 70,000 | 71,000 | 5,850 |
| 5,500 | 6,000 | 460 | 28,000 | 28,500 | 2,340 | 71,000 | 72,000 | 5,940 |
| 6,000 | 6,500 | 500 | 28,500 | 29,000 | 2,380 | 72,000 | 73,000 | 6,020 |
| 6,500 | 7,000 | 540 | 29,000 | 29,500 | 2,420 | 73,000 | 74,000 | 6,110 |
| 7,000 | 7,500 | 580 | 29,500 | 30,000 | 2,460 | 74,000 | 75,000 | 6,190 |
| 7,500 | 8,000 | 620 | 30,000 | 31,000 | 2,510 | 75,000 | 76,000 | 6,270 |
| 8,000 | 8,500 | 660 | 31,000 | 32,000 | 2,590 | 76,000 | 77,000 | 6,360 |
| 8,500 | 9,000 | 710 | 32,000 | 33,000 | 2,670 | 77,000 | 78,000 | 6,440 |
| 9,000 | 9,500 | 750 | 33,000 | 34,000 | 2,760 | 78,000 | 79,000 | 6,520 |
| 9,500 | 10,000 | 790 | 34,000 | 35,000 | 2,840 | 79,000 | 80,000 | 6,610 |
| 10,000 | 10,500 | 830 | 35,000 | 36,000 | 2,920 | 80,000 | 81,000 | 6,690 |
| 10,500 | 11,000 | 870 | 36,000 | 37,000 | 3,010 | 81,000 | 82,000 | 6,770 |
| 11,000 | 11,500 | 920 | 37,000 | 38,000 | 3,090 | 82,000 | 83,000 | 6,860 |
| 11,500 | 12,000 | 960 | 38,000 | 39,000 | 3,180 | 83,000 | 84,000 | 6,940 |
| 12,000 | 12,500 | 1,000 | 39,000 | 40,000 | 3,260 | 84,000 | 85,000 | 7,030 |
| 12,500 | 13,000 | 1,040 | 40,000 | 41,000 | 3,340 | 85,000 | 86,000 | 7,110 |
| 13,000 | 13,500 | 1,080 | 41,000 | 42,000 | 3,430 | 86,000 | 87,000 | 7,190 |
| 13,500 | 14,000 | 1,120 | 42,000 | 43,000 | 3,510 | 87,000 | 88,000 | 7,280 |
| 14,000 | 14,500 | 1,170 | 43,000 | 44,000 | 3,590 | 88,000 | 89,000 | 7,360 |
| 14,500 | 15,000 | 1,210 | 44,000 | 45,000 | 3,680 | 89,000 | 90,000 | 7,440 |
| 15,000 | 15,500 | 1,250 | 45,000 | 46,000 | 3,760 | 90,000 | 92,000 | 7,530 |
| 15,500 | 16,000 | 1,290 | 46,000 | 47,000 | 3,850 | 92,000 | 94,000 | 7,700 |
| 16,000 | 16,500 | 1,330 | 47,000 | 48,000 | 3,930 | 94,000 | 96,000 | 7,860 |
| 16,500 | 17,000 | 1,380 | 48,000 | 49,000 | 4,010 | 96,000 | 98,000 | 8,030 |
| 17,000 | 17,500 | 1,420 | 49,000 | 50,000 | 4,100 | 98,000 | 100,000 | 8,200 |
| 17,500 | 18,000 | 1,460 | 50,000 | 51,000 | 4,180 | 100,000 | 102,000 | 8,370 |
| 18,000 | 18,500 | 1,500 | 51,000 | 52,000 | 4,260 | 102,000 | 104,000 | 8,530 |
| 18,500 | 19,000 | 1,540 | 52,000 | 53,000 | 4,350 | 104,000 | 106,000 | 8,700 |
| 19,000 | 19,500 | 1,590 | 53,000 | 54,000 | 4,430 | 106,000 | 108,000 | 8,870 |
| 19,500 | 20,000 | 1,630 | 54,000 | 55,000 | 4,510 | 108,000 | 110,000 | 9,030 |
| 20,000 | 20,500 | 1,670 | 55,000 | 56,000 | 4,600 | 110,000 | 112,000 | 9,200 |
| 20,500 | 21,000 | 1,710 | 56,000 | 57,000 | 4,680 | 112,000 | 114,000 | 9,370 |
| 21,000 | 21,500 | 1,750 | 57,000 | 58,000 | 4,770 | 114,000 | 116,000 | 9,540 |
| 21,500 | 22,000 | 1,790 | 58,000 | 59,000 | 4,850 | 116,000 | 118,000 | 9,700 |
| 22,000 | 22,500 | 1,840 | 59,000 | 60,000 | 4,930 | 118,000 | 120,000 | 9,870 |
| 22,500 | 23,000 | 1,880 | 60,000 | 61,000 | 5,020 | 120,000 | 122,000 | 10,040 |
(2)
| Taxable timber income | Tax amount | Taxable timber income | Tax amount | Taxable timber income | Tax amount | |||
| At least | Less than | At least | Less than | At least | Less than | |||
| yen | yen | yen | yen | yen | yen | yen | yen | yen |
| 122,000 | 124,000 | 10,210 | 213,000 | 216,000 | 17,820 | 348,000 | 351,000 | 29,120 |
| 124,000 | 126,000 | 10,370 | 216,000 | 219,000 | 18,070 | 351,000 | 354,000 | 29,370 |
| 126,000 | 128,000 | 10,540 | 219,000 | 222,000 | 18,330 | 354,000 | 357,000 | 29,620 |
| 128,000 | 130,000 | 10,710 | 222,000 | 225,000 | 18,580 | 357,000 | 360,000 | 29,880 |
| 130,000 | 132,000 | 10,880 | 225,000 | 228,000 | 18,830 | 360,000 | 363,000 | 30,130 |
| 132,000 | 134,000 | 11,040 | 228,000 | 231,000 | 19,080 | 363,000 | 366,000 | 30,380 |
| 134,000 | 136,000 | 11,210 | 231,000 | 234,000 | 19,330 | 366,000 | 369,000 | 30,630 |
| 136,000 | 138,000 | 11,380 | 234,000 | 237,000 | 19,580 | 369,000 | 372,000 | 30,880 |
| 138,000 | 140,000 | 11,550 | 237,000 | 240,000 | 19,830 | 372,000 | 375,000 | 31,130 |
| 140,000 | 142,000 | 11,710 | 240,000 | 243,000 | 20,080 | 375,000 | 378,000 | 31,380 |
| 142,000 | 144,000 | 11,880 | 243,000 | 246,000 | 20,330 | 378,000 | 381,000 | 31,630 |
| 144,000 | 146,000 | 12,050 | 246,000 | 249,000 | 20,590 | 381,000 | 384,000 | 31,880 |
| 146,000 | 148,000 | 12,220 | 249,000 | 252,000 | 20,840 | 384,000 | 387,000 | 32,140 |
| 148,000 | 150,000 | 12,380 | 252,000 | 255,000 | 21,090 | 387,000 | 390,000 | 32,390 |
| 150,000 | 152,000 | 12,550 | 255,000 | 258,000 | 21,340 | 390,000 | 394,000 | 32,640 |
| 152,000 | 154,000 | 12,720 | 258,000 | 261,000 | 21,590 | 394,000 | 398,000 | 32,970 |
| 154,000 | 156,000 | 12,880 | 261,000 | 264,000 | 21,840 | 398,000 | 402,000 | 33,310 |
| 156,000 | 158,000 | 13,050 | 264,000 | 267,000 | 22,090 | 402,000 | 406,000 | 33,640 |
| 158,000 | 160,000 | 13,220 | 267,000 | 270,000 | 22,340 | 406,000 | 410,000 | 33,980 |
| 160,000 | 162,000 | 13,390 | 270,000 | 273,000 | 22,590 | 410,000 | 414,000 | 34,310 |
| 162,000 | 164,000 | 13,550 | 273,000 | 276,000 | 22,850 | 414,000 | 418,000 | 34,650 |
| 164,000 | 166,000 | 13,720 | 276,000 | 279,000 | 23,100 | 418,000 | 422,000 | 34,980 |
| 166,000 | 168,000 | 13,890 | 279,000 | 282,000 | 23,350 | 422,000 | 426,000 | 35,320 |
| 168,000 | 170,000 | 14,060 | 282,000 | 285,000 | 23,600 | 426,000 | 430,000 | 35,650 |
| 170,000 | 172,000 | 14,220 | 285,000 | 288,000 | 23,850 | 430,000 | 434,000 | 35,990 |
| 172,000 | 174,000 | 14,390 | 288,000 | 291,000 | 24,100 | 434,000 | 438,000 | 36,320 |
| 174,000 | 176,000 | 14,560 | 291,000 | 294,000 | 24,350 | 438,000 | 442,000 | 36,660 |
| 176,000 | 178,000 | 14,730 | 294,000 | 297,000 | 24,600 | 442,000 | 446,000 | 36,990 |
| 178,000 | 180,000 | 14,890 | 297,000 | 300,000 | 24,850 | 446,000 | 450,000 | 37,330 |
| 180,000 | 182,000 | 15,060 | 300,000 | 303,000 | 25,110 | 450,000 | 454,000 | 37,660 |
| 182,000 | 184,000 | 15,230 | 303,000 | 306,000 | 25,360 | 454,000 | 458,000 | 37,990 |
| 184,000 | 186,000 | 15,400 | 306,000 | 309,000 | 25,610 | 458,000 | 462,000 | 38,330 |
| 186,000 | 188,000 | 15,560 | 309,000 | 312,000 | 25,860 | 462,000 | 466,000 | 38,660 |
| 188,000 | 190,000 | 15,730 | 312,000 | 315,000 | 26,110 | 466,000 | 470,000 | 39,000 |
| 190,000 | 192,000 | 15,900 | 315,000 | 318,000 | 26,360 | 470,000 | 474,000 | 39,330 |
| 192,000 | 194,000 | 16,070 | 318,000 | 321,000 | 26,610 | 474,000 | 478,000 | 39,670 |
| 194,000 | 196,000 | 16,230 | 321,000 | 324,000 | 26,860 | 478,000 | 482,000 | 40,000 |
| 196,000 | 198,000 | 16,400 | 324,000 | 327,000 | 27,110 | 482,000 | 486,000 | 40,340 |
| 198,000 | 200,000 | 16,570 | 327,000 | 330,000 | 27,360 | 486,000 | 490,000 | 40,670 |
| 200,000 | 202,000 | 16,740 | 330,000 | 333,000 | 27,620 | 490,000 | 494,000 | 41,010 |
| 202,000 | 204,000 | 16,900 | 333,000 | 336,000 | 27,870 | 494,000 | 498,000 | 41,340 |
| 204,000 | 206,000 | 17,070 | 336,000 | 339,000 | 28,120 | 498,000 | 502,000 | 41,680 |
| 206,000 | 208,000 | 17,240 | 339,000 | 342,000 | 28,370 | 502,000 | 506,000 | 42,050 |
| 208,000 | 210,000 | 17,400 | 342,000 | 345,000 | 28,620 | 506,000 | 510,000 | 42,450 |
| 210,000 | 213,000 | 17,570 | 345,000 | 348,000 | 28,870 | 510,000 | 514,000 | 42,850 |
(3)
| Taxable timber income | Tax amount | Taxable timber income | Tax amount | Taxable timber income | Tax amount | |||
| At least | Less than | At least | Less than | At least | Less than | |||
| yen | yen | yen | yen | yen | yen | yen | yen | yen |
| 514,000 | 518,000 | 43,250 | 710,000 | 715,000 | 62,850 | 935,000 | 940,000 | 85,350 |
| 518,000 | 522,000 | 43,650 | 715,000 | 720,000 | 63,350 | 940,000 | 945,000 | 85,850 |
| 522,000 | 526,000 | 44,050 | 720,000 | 725,000 | 63,850 | 945,000 | 950,000 | 86,350 |
| 526,000 | 530,000 | 44,450 | 725,000 | 730,000 | 64,350 | 950,000 | 955,000 | 86,850 |
| 530,000 | 534,000 | 44,850 | 730,000 | 735,000 | 64,850 | 955,000 | 960,000 | 87,350 |
| 534,000 | 538,000 | 45,250 | 735,000 | 740,000 | 65,350 | 960,000 | 965,000 | 87,850 |
| 538,000 | 542,000 | 45,650 | 740,000 | 745,000 | 65,850 | 965,000 | 970,000 | 88,350 |
| 542,000 | 546,000 | 46,050 | 745,000 | 750,000 | 66,350 | 970,000 | 975,000 | 88,850 |
| 546,000 | 550,000 | 46,450 | 750,000 | 755,000 | 66,850 | 975,000 | 980,000 | 89,350 |
| 550,000 | 554,000 | 46,850 | 755,000 | 760,000 | 67,350 | 980,000 | 985,000 | 89,850 |
| 554,000 | 558,000 | 47,250 | 760,000 | 765,000 | 67,850 | 985,000 | 990,000 | 90,350 |
| 558,000 | 562,000 | 47,650 | 765,000 | 770,000 | 68,350 | 990,000 | 995,000 | 90,850 |
| 562,000 | 566,000 | 48,050 | 770,000 | 775,000 | 68,850 | 995,000 | 1,000,000 | 91,350 |
| 566,000 | 570,000 | 48,450 | 775,000 | 780,000 | 69,350 | |||
| 570,000 | 574,000 | 48,850 | 780,000 | 785,000 | 69,850 | |||
| 574,000 | 578,000 | 49,250 | 785,000 | 790,000 | 70,350 | 1,000,000 | 1,500,000 | The amount calculated by multiplying the taxable timber income by 11.2%, less 20,150 yen |
| 578,000 | 582,000 | 49,650 | 790,000 | 795,000 | 70,850 | |||
| 582,000 | 586,000 | 50,050 | 795,000 | 800,000 | 71,350 | |||
| 586,000 | 590,000 | 50,450 | 800,000 | 805,000 | 71,850 | |||
| 590,000 | 594,000 | 50,850 | 805,000 | 810,000 | 72,350 | |||
| 594,000 | 598,000 | 51,250 | 810,000 | 815,000 | 72,850 | 1,500,000 | 2,500,000 | The amount calculated by multiplying the taxable timber income by 15%, less 77,150 yen |
| 598,000 | 602,000 | 51,650 | 815,000 | 820,000 | 73,350 | |||
| 602,000 | 606,000 | 52,050 | 820,000 | 825,000 | 73,850 | |||
| 606,000 | 610,000 | 52,450 | 825,000 | 830,000 | 74,350 | |||
| 610,000 | 614,000 | 52,850 | 830,000 | 835,000 | 74,850 | |||
| 614,000 | 618,000 | 53,250 | 835,000 | 840,000 | 75,350 | 2,500,000 | 3,000,000 | The amount calculated by multiplying the taxable timber income by 16.2%, less 107,150 yen |
| 618,000 | 622,000 | 53,650 | 840,000 | 845,000 | 75,850 | |||
| 622,000 | 626,000 | 54,050 | 845,000 | 850,000 | 76,350 | |||
| 626,000 | 630,000 | 54,450 | 850,000 | 855,000 | 76,850 | |||
| 630,000 | 635,000 | 54,850 | 855,000 | 860,000 | 77,350 | |||
| 635,000 | 640,000 | 55,350 | 860,000 | 865,000 | 77,850 | 3,000,000 | 4,000,000 | The amount calculated by multiplying the taxable timber income by 20%, less 221,150 yen |
| 640,000 | 645,000 | 55,850 | 865,000 | 870,000 | 78,350 | |||
| 645,000 | 650,000 | 56,350 | 870,000 | 875,000 | 78,850 | |||
| 650,000 | 655,000 | 56,850 | 875,000 | 880,000 | 79,350 | |||
| 655,000 | 660,000 | 57,350 | 880,000 | 885,000 | 79,850 | |||
| 660,000 | 665,000 | 57,850 | 885,000 | 890,000 | 80,350 | 4,000,000 | 5,000,000 | The amount calculated by multiplying the taxable timber income by 21.2%, less 269,150 yen |
| 665,000 | 670,000 | 58,350 | 890,000 | 895,000 | 80,850 | |||
| 670,000 | 675,000 | 58,850 | 895,000 | 900,000 | 81,350 | |||
| 675,000 | 680,000 | 59,350 | 900,000 | 905,000 | 81,850 | |||
| 680,000 | 685,000 | 59,850 | 905,000 | 910,000 | 82,350 | |||
| 685,000 | 690,000 | 60,350 | 910,000 | 915,000 | 82,850 | 5,000,000 | 6,000,000 | The amount calculated by multiplying the taxable timber income by 25%, less 459,150 yen |
| 690,000 | 695,000 | 60,850 | 915,000 | 920,000 | 83,350 | |||
| 695,000 | 700,000 | 61,350 | 920,000 | 925,000 | 83,850 | |||
| 700,000 | 705,000 | 61,850 | 925,000 | 930,000 | 84,350 | |||
| 705,000 | 710,000 | 62,350 | 930,000 | 935,000 | 84,850 | |||
(4)
| Taxable timber income | Tax amount | Taxable timber income | Tax amount | Taxable timber income | Tax amount | |||
| At least | Less than | At least | Less than | At least | Less than | |||
| yen | yen | yen | yen | yen | yen | |||
| 6,000,000 | 7,500,000 | The amount calculated by multiplying the taxable timber income by 26.2%, less 531,150 yen | 15,000,000 | 20,000,000 | The amount calculated by multiplying the taxable timber income by 40%, less 2,062,150 yen | 150,000,000 | 225,000,000 | The amount calculated by multiplying the taxable timber income by 65%, less 19,562,150 yen |
| 7,500,000 | 9,000,000 | The amount calculated by multiplying the taxable timber income by 30%, less 816,150 yen | 20,000,000 | 30,000,000 | The amount calculated by multiplying the taxable timber income by 45%, less 3,062,150 yen | 225,000,000 | 300,000,000 | The amount calculated by multiplying the taxable timber income by 70%, less 30,812,150 yen |
| 9,000,000 | 11,000,000 | The amount calculated by multiplying the taxable timber income by 31.2%, less 924,150 yen | 30,000,000 | 50,000,000 | The amount calculated by multiplying the taxable timber income by 50%, less 4,562,150 yen | 300,000,000 yen or more | The amount calculated by multiplying the taxable timber income by 75%, less 45,812,150 yen | |
| 11,000,000 | 12,500,000 | The amount calculated by multiplying the taxable timber income by 35%, less 1,342,150 yen | 50,000,000 | 100,000,000 | The amount calculated by multiplying the taxable timber income by 55%, less 7,062,150 yen | |||
| 12,500,000 | 15,000,000 | The amount calculated by multiplying the taxable timber income by 36.2%, less 1,492,150 yen | 100,000,000 | 150,000,000 | The amount calculated by multiplying the taxable timber income by 60%, less 12,062,150 yen | |||
(Remarks) To find the tax amount on taxable timber income, find the applicable row of the "Taxable timber income" column according to the taxable timber income; the amount stated in the "Tax amount" column of that row is the tax amount sought.
（一）
| 課税山林所得金額 | 税額 | 課税山林所得金額 | 税額 | 課税山林所得金額 | 税額 | |||
| 以上 | 未満 | 以上 | 未満 | 以上 | 未満 | |||
| 円 | 円 | 円 | 円 | 円 | 円 | 円 | 円 | 円 |
| ２３，０００ | ２３，５００ | １，９２０ | ６１，０００ | ６２，０００ | ５，１００ | |||
| １，５００円未満 | ０ | |||||||
| ２３，５００ | ２４，０００ | １，９６０ | ６２，０００ | ６３，０００ | ５，１８０ | |||
| １，５００ | ２，０００ | １２０ | ２４，０００ | ２４，５００ | ２，０００ | ６３，０００ | ６４，０００ | ５，２７０ |
| ２，０００ | ２，５００ | １６０ | ２４，５００ | ２５，０００ | ２，０５０ | ６４，０００ | ６５，０００ | ５，３５０ |
| ２，５００ | ３，０００ | ２００ | ２５，０００ | ２５，５００ | ２，０９０ | ６５，０００ | ６６，０００ | ５，４４０ |
| ３，０００ | ３，５００ | ２５０ | ２５，５００ | ２６，０００ | ２，１３０ | ６６，０００ | ６７，０００ | ５，５２０ |
| ３，５００ | ４，０００ | ２９０ | ２６，０００ | ２６，５００ | ２，１７０ | ６７，０００ | ６８，０００ | ５，６００ |
| ４，０００ | ４，５００ | ３３０ | ２６，５００ | ２７，０００ | ２，２１０ | ６８，０００ | ６９，０００ | ５，６９０ |
| ４，５００ | ５，０００ | ３７０ | ２７，０００ | ２７，５００ | ２，２５０ | ６９，０００ | ７０，０００ | ５，７７０ |
| ５，０００ | ５，５００ | ４１０ | ２７，５００ | ２８，０００ | ２，３００ | ７０，０００ | ７１，０００ | ５，８５０ |
| ５，５００ | ６，０００ | ４６０ | ２８，０００ | ２８，５００ | ２，３４０ | ７１，０００ | ７２，０００ | ５，９４０ |
| ６，０００ | ６，５００ | ５００ | ２８，５００ | ２９，０００ | ２，３８０ | ７２，０００ | ７３，０００ | ６，０２０ |
| ６，５００ | ７，０００ | ５４０ | ２９，０００ | ２９，５００ | ２，４２０ | ７３，０００ | ７４，０００ | ６，１１０ |
| ７，０００ | ７，５００ | ５８０ | ２９，５００ | ３０，０００ | ２，４６０ | ７４，０００ | ７５，０００ | ６，１９０ |
| ７，５００ | ８，０００ | ６２０ | ３０，０００ | ３１，０００ | ２，５１０ | ７５，０００ | ７６，０００ | ６，２７０ |
| ８，０００ | ８，５００ | ６６０ | ３１，０００ | ３２，０００ | ２，５９０ | ７６，０００ | ７７，０００ | ６，３６０ |
| ８，５００ | ９，０００ | ７１０ | ３２，０００ | ３３，０００ | ２，６７０ | ７７，０００ | ７８，０００ | ６，４４０ |
| ９，０００ | ９，５００ | ７５０ | ３３，０００ | ３４，０００ | ２，７６０ | ７８，０００ | ７９，０００ | ６，５２０ |
| ９，５００ | １０，０００ | ７９０ | ３４，０００ | ３５，０００ | ２，８４０ | ７９，０００ | ８０，０００ | ６，６１０ |
| １０，０００ | １０，５００ | ８３０ | ３５，０００ | ３６，０００ | ２，９２０ | ８０，０００ | ８１，０００ | ６，６９０ |
| １０，５００ | １１，０００ | ８７０ | ３６，０００ | ３７，０００ | ３，０１０ | ８１，０００ | ８２，０００ | ６，７７０ |
| １１，０００ | １１，５００ | ９２０ | ３７，０００ | ３８，０００ | ３，０９０ | ８２，０００ | ８３，０００ | ６，８６０ |
| １１，５００ | １２，０００ | ９６０ | ３８，０００ | ３９，０００ | ３，１８０ | ８３，０００ | ８４，０００ | ６，９４０ |
| １２，０００ | １２，５００ | １，０００ | ３９，０００ | ４０，０００ | ３，２６０ | ８４，０００ | ８５，０００ | ７，０３０ |
| １２，５００ | １３，０００ | １，０４０ | ４０，０００ | ４１，０００ | ３，３４０ | ８５，０００ | ８６，０００ | ７，１１０ |
| １３，０００ | １３，５００ | １，０８０ | ４１，０００ | ４２，０００ | ３，４３０ | ８６，０００ | ８７，０００ | ７，１９０ |
| １３，５００ | １４，０００ | １，１２０ | ４２，０００ | ４３，０００ | ３，５１０ | ８７，０００ | ８８，０００ | ７，２８０ |
| １４，０００ | １４，５００ | １，１７０ | ４３，０００ | ４４，０００ | ３，５９０ | ８８，０００ | ８９，０００ | ７，３６０ |
| １４，５００ | １５，０００ | １，２１０ | ４４，０００ | ４５，０００ | ３，６８０ | ８９，０００ | ９０，０００ | ７，４４０ |
| １５，０００ | １５，５００ | １，２５０ | ４５，０００ | ４６，０００ | ３，７６０ | ９０，０００ | ９２，０００ | ７，５３０ |
| １５，５００ | １６，０００ | １，２９０ | ４６，０００ | ４７，０００ | ３，８５０ | ９２，０００ | ９４，０００ | ７，７００ |
| １６，０００ | １６，５００ | １，３３０ | ４７，０００ | ４８，０００ | ３，９３０ | ９４，０００ | ９６，０００ | ７，８６０ |
| １６，５００ | １７，０００ | １，３８０ | ４８，０００ | ４９，０００ | ４，０１０ | ９６，０００ | ９８，０００ | ８，０３０ |
| １７，０００ | １７，５００ | １，４２０ | ４９，０００ | ５０，０００ | ４，１００ | ９８，０００ | １００，０００ | ８，２００ |
| １７，５００ | １８，０００ | １，４６０ | ５０，０００ | ５１，０００ | ４，１８０ | １００，０００ | １０２，０００ | ８，３７０ |
| １８，０００ | １８，５００ | １，５００ | ５１，０００ | ５２，０００ | ４，２６０ | １０２，０００ | １０４，０００ | ８，５３０ |
| １８，５００ | １９，０００ | １，５４０ | ５２，０００ | ５３，０００ | ４，３５０ | １０４，０００ | １０６，０００ | ８，７００ |
| １９，０００ | １９，５００ | １，５９０ | ５３，０００ | ５４，０００ | ４，４３０ | １０６，０００ | １０８，０００ | ８，８７０ |
| １９，５００ | ２０，０００ | １，６３０ | ５４，０００ | ５５，０００ | ４，５１０ | １０８，０００ | １１０，０００ | ９，０３０ |
| ２０，０００ | ２０，５００ | １，６７０ | ５５，０００ | ５６，０００ | ４，６００ | １１０，０００ | １１２，０００ | ９，２００ |
| ２０，５００ | ２１，０００ | １，７１０ | ５６，０００ | ５７，０００ | ４，６８０ | １１２，０００ | １１４，０００ | ９，３７０ |
| ２１，０００ | ２１，５００ | １，７５０ | ５７，０００ | ５８，０００ | ４，７７０ | １１４，０００ | １１６，０００ | ９，５４０ |
| ２１，５００ | ２２，０００ | １，７９０ | ５８，０００ | ５９，０００ | ４，８５０ | １１６，０００ | １１８，０００ | ９，７００ |
| ２２，０００ | ２２，５００ | １，８４０ | ５９，０００ | ６０，０００ | ４，９３０ | １１８，０００ | １２０，０００ | ９，８７０ |
| ２２，５００ | ２３，０００ | １，８８０ | ６０，０００ | ６１，０００ | ５，０２０ | １２０，０００ | １２２，０００ | １０，０４０ |
（二）
| 課税山林所得金額 | 税額 | 課税山林所得金額 | 税額 | 課税山林所得金額 | 税額 | |||
| 以上 | 未満 | 以上 | 未満 | 以上 | 未満 | |||
| 円 | 円 | 円 | 円 | 円 | 円 | 円 | 円 | 円 |
| １２２，０００ | １２４，０００ | １０，２１０ | ２１３，０００ | ２１６，０００ | １７，８２０ | ３４８，０００ | ３５１，０００ | ２９，１２０ |
| １２４，０００ | １２６，０００ | １０，３７０ | ２１６，０００ | ２１９，０００ | １８，０７０ | ３５１，０００ | ３５４，０００ | ２９，３７０ |
| １２６，０００ | １２８，０００ | １０，５４０ | ２１９，０００ | ２２２，０００ | １８，３３０ | ３５４，０００ | ３５７，０００ | ２９，６２０ |
| １２８，０００ | １３０，０００ | １０，７１０ | ２２２，０００ | ２２５，０００ | １８，５８０ | ３５７，０００ | ３６０，０００ | ２９，８８０ |
| １３０，０００ | １３２，０００ | １０，８８０ | ２２５，０００ | ２２８，０００ | １８，８３０ | ３６０，０００ | ３６３，０００ | ３０，１３０ |
| １３２，０００ | １３４，０００ | １１，０４０ | ２２８，０００ | ２３１，０００ | １９，０８０ | ３６３，０００ | ３６６，０００ | ３０，３８０ |
| １３４，０００ | １３６，０００ | １１，２１０ | ２３１，０００ | ２３４，０００ | １９，３３０ | ３６６，０００ | ３６９，０００ | ３０，６３０ |
| １３６，０００ | １３８，０００ | １１，３８０ | ２３４，０００ | ２３７，０００ | １９，５８０ | ３６９，０００ | ３７２，０００ | ３０，８８０ |
| １３８，０００ | １４０，０００ | １１，５５０ | ２３７，０００ | ２４０，０００ | １９，８３０ | ３７２，０００ | ３７５，０００ | ３１，１３０ |
| １４０，０００ | １４２，０００ | １１，７１０ | ２４０，０００ | ２４３，０００ | ２０，０８０ | ３７５，０００ | ３７８，０００ | ３１，３８０ |
| １４２，０００ | １４４，０００ | １１，８８０ | ２４３，０００ | ２４６，０００ | ２０，３３０ | ３７８，０００ | ３８１，０００ | ３１，６３０ |
| １４４，０００ | １４６，０００ | １２，０５０ | ２４６，０００ | ２４９，０００ | ２０，５９０ | ３８１，０００ | ３８４，０００ | ３１，８８０ |
| １４６，０００ | １４８，０００ | １２，２２０ | ２４９，０００ | ２５２，０００ | ２０，８４０ | ３８４，０００ | ３８７，０００ | ３２，１４０ |
| １４８，０００ | １５０，０００ | １２，３８０ | ２５２，０００ | ２５５，０００ | ２１，０９０ | ３８７，０００ | ３９０，０００ | ３２，３９０ |
| １５０，０００ | １５２，０００ | １２，５５０ | ２５５，０００ | ２５８，０００ | ２１，３４０ | ３９０，０００ | ３９４，０００ | ３２，６４０ |
| １５２，０００ | １５４，０００ | １２，７２０ | ２５８，０００ | ２６１，０００ | ２１，５９０ | ３９４，０００ | ３９８，０００ | ３２，９７０ |
| １５４，０００ | １５６，０００ | １２，８８０ | ２６１，０００ | ２６４，０００ | ２１，８４０ | ３９８，０００ | ４０２，０００ | ３３，３１０ |
| １５６，０００ | １５８，０００ | １３，０５０ | ２６４，０００ | ２６７，０００ | ２２，０９０ | ４０２，０００ | ４０６，０００ | ３３，６４０ |
| １５８，０００ | １６０，０００ | １３，２２０ | ２６７，０００ | ２７０，０００ | ２２，３４０ | ４０６，０００ | ４１０，０００ | ３３，９８０ |
| １６０，０００ | １６２，０００ | １３，３９０ | ２７０，０００ | ２７３，０００ | ２２，５９０ | ４１０，０００ | ４１４，０００ | ３４，３１０ |
| １６２，０００ | １６４，０００ | １３，５５０ | ２７３，０００ | ２７６，０００ | ２２，８５０ | ４１４，０００ | ４１８，０００ | ３４，６５０ |
| １６４，０００ | １６６，０００ | １３，７２０ | ２７６，０００ | ２７９，０００ | ２３，１００ | ４１８，０００ | ４２２，０００ | ３４，９８０ |
| １６６，０００ | １６８，０００ | １３，８９０ | ２７９，０００ | ２８２，０００ | ２３，３５０ | ４２２，０００ | ４２６，０００ | ３５，３２０ |
| １６８，０００ | １７０，０００ | １４，０６０ | ２８２，０００ | ２８５，０００ | ２３，６００ | ４２６，０００ | ４３０，０００ | ３５，６５０ |
| １７０，０００ | １７２，０００ | １４，２２０ | ２８５，０００ | ２８８，０００ | ２３，８５０ | ４３０，０００ | ４３４，０００ | ３５，９９０ |
| １７２，０００ | １７４，０００ | １４，３９０ | ２８８，０００ | ２９１，０００ | ２４，１００ | ４３４，０００ | ４３８，０００ | ３６，３２０ |
| １７４，０００ | １７６，０００ | １４，５６０ | ２９１，０００ | ２９４，０００ | ２４，３５０ | ４３８，０００ | ４４２，０００ | ３６，６６０ |
| １７６，０００ | １７８，０００ | １４，７３０ | ２９４，０００ | ２９７，０００ | ２４，６００ | ４４２，０００ | ４４６，０００ | ３６，９９０ |
| １７８，０００ | １８０，０００ | １４，８９０ | ２９７，０００ | ３００，０００ | ２４，８５０ | ４４６，０００ | ４５０，０００ | ３７，３３０ |
| １８０，０００ | １８２，０００ | １５，０６０ | ３００，０００ | ３０３，０００ | ２５，１１０ | ４５０，０００ | ４５４，０００ | ３７，６６０ |
| １８２，０００ | １８４，０００ | １５，２３０ | ３０３，０００ | ３０６，０００ | ２５，３６０ | ４５４，０００ | ４５８，０００ | ３７，９９０ |
| １８４，０００ | １８６，０００ | １５，４００ | ３０６，０００ | ３０９，０００ | ２５，６１０ | ４５８，０００ | ４６２，０００ | ３８，３３０ |
| １８６，０００ | １８８，０００ | １５，５６０ | ３０９，０００ | ３１２，０００ | ２５，８６０ | ４６２，０００ | ４６６，０００ | ３８，６６０ |
| １８８，０００ | １９０，０００ | １５，７３０ | ３１２，０００ | ３１５，０００ | ２６，１１０ | ４６６，０００ | ４７０，０００ | ３９，０００ |
| １９０，０００ | １９２，０００ | １５，９００ | ３１５，０００ | ３１８，０００ | ２６，３６０ | ４７０，０００ | ４７４，０００ | ３９，３３０ |
| １９２，０００ | １９４，０００ | １６，０７０ | ３１８，０００ | ３２１，０００ | ２６，６１０ | ４７４，０００ | ４７８，０００ | ３９，６７０ |
| １９４，０００ | １９６，０００ | １６，２３０ | ３２１，０００ | ３２４，０００ | ２６，８６０ | ４７８，０００ | ４８２，０００ | ４０，０００ |
| １９６，０００ | １９８，０００ | １６，４００ | ３２４，０００ | ３２７，０００ | ２７，１１０ | ４８２，０００ | ４８６，０００ | ４０，３４０ |
| １９８，０００ | ２００，０００ | １６，５７０ | ３２７，０００ | ３３０，０００ | ２７，３６０ | ４８６，０００ | ４９０，０００ | ４０，６７０ |
| ２００，０００ | ２０２，０００ | １６，７４０ | ３３０，０００ | ３３３，０００ | ２７，６２０ | ４９０，０００ | ４９４，０００ | ４１，０１０ |
| ２０２，０００ | ２０４，０００ | １６，９００ | ３３３，０００ | ３３６，０００ | ２７，８７０ | ４９４，０００ | ４９８，０００ | ４１，３４０ |
| ２０４，０００ | ２０６，０００ | １７，０７０ | ３３６，０００ | ３３９，０００ | ２８，１２０ | ４９８，０００ | ５０２，０００ | ４１，６８０ |
| ２０６，０００ | ２０８，０００ | １７，２４０ | ３３９，０００ | ３４２，０００ | ２８，３７０ | ５０２，０００ | ５０６，０００ | ４２，０５０ |
| ２０８，０００ | ２１０，０００ | １７，４００ | ３４２，０００ | ３４５，０００ | ２８，６２０ | ５０６，０００ | ５１０，０００ | ４２，４５０ |
| ２１０，０００ | ２１３，０００ | １７，５７０ | ３４５，０００ | ３４８，０００ | ２８，８７０ | ５１０，０００ | ５１４，０００ | ４２，８５０ |
（三）
| 課税山林所得金額 | 税額 | 課税山林所得金額 | 税額 | 課税山林所得金額 | 税額 | |||
| 以上 | 未満 | 以上 | 未満 | 以上 | 未満 | |||
| 円 | 円 | 円 | 円 | 円 | 円 | 円 | 円 | 円 |
| ５１４，０００ | ５１８，０００ | ４３，２５０ | ７１０，０００ | ７１５，０００ | ６２，８５０ | ９３５，０００ | ９４０，０００ | ８５，３５０ |
| ５１８，０００ | ５２２，０００ | ４３，６５０ | ７１５，０００ | ７２０，０００ | ６３，３５０ | ９４０，０００ | ９４５，０００ | ８５，８５０ |
| ５２２，０００ | ５２６，０００ | ４４，０５０ | ７２０，０００ | ７２５，０００ | ６３，８５０ | ９４５，０００ | ９５０，０００ | ８６，３５０ |
| ５２６，０００ | ５３０，０００ | ４４，４５０ | ７２５，０００ | ７３０，０００ | ６４，３５０ | ９５０，０００ | ９５５，０００ | ８６，８５０ |
| ５３０，０００ | ５３４，０００ | ４４，８５０ | ７３０，０００ | ７３５，０００ | ６４，８５０ | ９５５，０００ | ９６０，０００ | ８７，３５０ |
| ５３４，０００ | ５３８，０００ | ４５，２５０ | ７３５，０００ | ７４０，０００ | ６５，３５０ | ９６０，０００ | ９６５，０００ | ８７，８５０ |
| ５３８，０００ | ５４２，０００ | ４５，６５０ | ７４０，０００ | ７４５，０００ | ６５，８５０ | ９６５，０００ | ９７０，０００ | ８８，３５０ |
| ５４２，０００ | ５４６，０００ | ４６，０５０ | ７４５，０００ | ７５０，０００ | ６６，３５０ | ９７０，０００ | ９７５，０００ | ８８，８５０ |
| ５４６，０００ | ５５０，０００ | ４６，４５０ | ７５０，０００ | ７５５，０００ | ６６，８５０ | ９７５，０００ | ９８０，０００ | ８９，３５０ |
| ５５０，０００ | ５５４，０００ | ４６，８５０ | ７５５，０００ | ７６０，０００ | ６７，３５０ | ９８０，０００ | ９８５，０００ | ８９，８５０ |
| ５５４，０００ | ５５８，０００ | ４７，２５０ | ７６０，０００ | ７６５，０００ | ６７，８５０ | ９８５，０００ | ９９０，０００ | ９０，３５０ |
| ５５８，０００ | ５６２，０００ | ４７，６５０ | ７６５，０００ | ７７０，０００ | ６８，３５０ | ９９０，０００ | ９９５，０００ | ９０，８５０ |
| ５６２，０００ | ５６６，０００ | ４８，０５０ | ７７０，０００ | ７７５，０００ | ６８，８５０ | ９９５，０００ | １，０００，０００ | ９１，３５０ |
| ５６６，０００ | ５７０，０００ | ４８，４５０ | ７７５，０００ | ７８０，０００ | ６９，３５０ | |||
| ５７０，０００ | ５７４，０００ | ４８，８５０ | ７８０，０００ | ７８５，０００ | ６９，８５０ | |||
| ５７４，０００ | ５７８，０００ | ４９，２５０ | ７８５，０００ | ７９０，０００ | ７０，３５０ | １，０００，０００ | １，５００，０００ | 課税山林所得金額に１１．２％を乗じて算出した金額から２０，１５０円を控除した金額 |
| ５７８，０００ | ５８２，０００ | ４９，６５０ | ７９０，０００ | ７９５，０００ | ７０，８５０ | |||
| ５８２，０００ | ５８６，０００ | ５０，０５０ | ７９５，０００ | ８００，０００ | ７１，３５０ | |||
| ５８６，０００ | ５９０，０００ | ５０，４５０ | ８００，０００ | ８０５，０００ | ７１，８５０ | |||
| ５９０，０００ | ５９４，０００ | ５０，８５０ | ８０５，０００ | ８１０，０００ | ７２，３５０ | |||
| ５９４，０００ | ５９８，０００ | ５１，２５０ | ８１０，０００ | ８１５，０００ | ７２，８５０ | １，５００，０００ | ２，５００，０００ | 課税山林所得金額に１５％を乗じて算出した金額から７７，１５０円を控除した金額 |
| ５９８，０００ | ６０２，０００ | ５１，６５０ | ８１５，０００ | ８２０，０００ | ７３，３５０ | |||
| ６０２，０００ | ６０６，０００ | ５２，０５０ | ８２０，０００ | ８２５，０００ | ７３，８５０ | |||
| ６０６，０００ | ６１０，０００ | ５２，４５０ | ８２５，０００ | ８３０，０００ | ７４，３５０ | |||
| ６１０，０００ | ６１４，０００ | ５２，８５０ | ８３０，０００ | ８３５，０００ | ７４，８５０ | |||
| ６１４，０００ | ６１８，０００ | ５３，２５０ | ８３５，０００ | ８４０，０００ | ７５，３５０ | ２，５００，０００ | ３，０００，０００ | 課税山林所得金額に１６．２％を乗じて算出した金額から１０７，１５０円を控除した金額 |
| ６１８，０００ | ６２２，０００ | ５３，６５０ | ８４０，０００ | ８４５，０００ | ７５，８５０ | |||
| ６２２，０００ | ６２６，０００ | ５４，０５０ | ８４５，０００ | ８５０，０００ | ７６，３５０ | |||
| ６２６，０００ | ６３０，０００ | ５４，４５０ | ８５０，０００ | ８５５，０００ | ７６，８５０ | |||
| ６３０，０００ | ６３５，０００ | ５４，８５０ | ８５５，０００ | ８６０，０００ | ７７，３５０ | |||
| ６３５，０００ | ６４０，０００ | ５５，３５０ | ８６０，０００ | ８６５，０００ | ７７，８５０ | ３，０００，０００ | ４，０００，０００ | 課税山林所得金額に２０％を乗じて算出した金額から２２１，１５０円を控除した金額 |
| ６４０，０００ | ６４５，０００ | ５５，８５０ | ８６５，０００ | ８７０，０００ | ７８，３５０ | |||
| ６４５，０００ | ６５０，０００ | ５６，３５０ | ８７０，０００ | ８７５，０００ | ７８，８５０ | |||
| ６５０，０００ | ６５５，０００ | ５６，８５０ | ８７５，０００ | ８８０，０００ | ７９，３５０ | |||
| ６５５，０００ | ６６０，０００ | ５７，３５０ | ８８０，０００ | ８８５，０００ | ７９，８５０ | |||
| ６６０，０００ | ６６５，０００ | ５７，８５０ | ８８５，０００ | ８９０，０００ | ８０，３５０ | ４，０００，０００ | ５，０００，０００ | 課税山林所得金額に２１．２％を乗じて算出した金額から２６９，１５０円を控除した金額 |
| ６６５，０００ | ６７０，０００ | ５８，３５０ | ８９０，０００ | ８９５，０００ | ８０，８５０ | |||
| ６７０，０００ | ６７５，０００ | ５８，８５０ | ８９５，０００ | ９００，０００ | ８１，３５０ | |||
| ６７５，０００ | ６８０，０００ | ５９，３５０ | ９００，０００ | ９０５，０００ | ８１，８５０ | |||
| ６８０，０００ | ６８５，０００ | ５９，８５０ | ９０５，０００ | ９１０，０００ | ８２，３５０ | |||
| ６８５，０００ | ６９０，０００ | ６０，３５０ | ９１０，０００ | ９１５，０００ | ８２，８５０ | ５，０００，０００ | ６，０００，０００ | 課税山林所得金額に２５％を乗じて算出した金額から４５９，１５０円を控除した金額 |
| ６９０，０００ | ６９５，０００ | ６０，８５０ | ９１５，０００ | ９２０，０００ | ８３，３５０ | |||
| ６９５，０００ | ７００，０００ | ６１，３５０ | ９２０，０００ | ９２５，０００ | ８３，８５０ | |||
| ７００，０００ | ７０５，０００ | ６１，８５０ | ９２５，０００ | ９３０，０００ | ８４，３５０ | |||
| ７０５，０００ | ７１０，０００ | ６２，３５０ | ９３０，０００ | ９３５，０００ | ８４，８５０ | |||
（四）
| 課税山林所得金額 | 税額 | 課税山林所得金額 | 税額 | 課税山林所得金額 | 税額 | |||
| 以上 | 未満 | 以上 | 未満 | 以上 | 未満 | |||
| 円 | 円 | 円 | 円 | 円 | 円 | |||
| ６，０００，０００ | ７，５００，０００ | 課税山林所得金額に２６．２％を乗じて算出した金額から５３１，１５０円を控除した金額 | １５，０００，０００ | ２０，０００，０００ | 課税山林所得金額に４０％を乗じて算出した金額から２，０６２，１５０円を控除した金額 | １５０，０００，０００ | ２２５，０００，０００ | 課税山林所得金額に６５％を乗じて算出した金額から１９，５６２，１５０円を控除した金額 |
| ７，５００，０００ | ９，０００，０００ | 課税山林所得金額に３０％を乗じて算出した金額から８１６，１５０円を控除した金額 | ２０，０００，０００ | ３０，０００，０００ | 課税山林所得金額に４５％を乗じて算出した金額から３，０６２，１５０円を控除した金額 | ２２５，０００，０００ | ３００，０００，０００ | 課税山林所得金額に７０％を乗じて算出した金額から３０，８１２，１５０円を控除した金額 |
| ９，０００，０００ | １１，０００，０００ | 課税山林所得金額に３１．２％を乗じて算出した金額から９２４，１５０円を控除した金額 | ３０，０００，０００ | ５０，０００，０００ | 課税山林所得金額に５０％を乗じて算出した金額から４，５６２，１５０円を控除した金額 | ３００，０００，０００円以上 | 課税山林所得金額に７５％を乗じて算出した金額から４５，８１２，１５０円を控除した金額 | |
| １１，０００，０００ | １２，５００，０００ | 課税山林所得金額に３５％を乗じて算出した金額から１，３４２，１５０円を控除した金額 | ５０，０００，０００ | １００，０００，０００ | 課税山林所得金額に５５％を乗じて算出した金額から７，０６２，１５０円を控除した金額 | |||
| １２，５００，０００ | １５，０００，０００ | 課税山林所得金額に３６．２％を乗じて算出した金額から１，４９２，１５０円を控除した金額 | １００，０００，０００ | １５０，０００，０００ | 課税山林所得金額に６０％を乗じて算出した金額から１２，０６２，１５０円を控除した金額 | |||
（備考） 課税山林所得金額に係る税額を求めるには、課税山林所得金額に応じ、「課税山林所得金額」欄の該当する行を求めるものとし、その行の「税額」欄に記載されている金額が、その求める税額である。
Supplementary Provisions, Appended Table 3
附則別表第三昭和４１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 1965 income tax | Column A | Column B | Column C | |||||||||||||
| Number of dependents and similar persons | 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 20 or older | Age 19 | Under 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 |
| Less than 150,000 yen | 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 | |
| 150,000 | 160,000 | 630 | Full amount | Full amount | Full amount | Full amount | Full amount | Full amount | Full amount | Full amount | Full amount | Full amount | Full amount | Full amount | Full amount | Full amount |
| 160,000 | 170,000 | 630 | 1,630 | Full amount | Full amount | Full amount | Full amount | Full amount | Full amount | Full amount | Full amount | Full amount | Full amount | Full amount | Full amount | Full amount |
| 170,000 | 180,000 | 630 | 1,630 | 2,630 | Full amount | Full amount | Full amount | Full amount | Full amount | Full amount | Full amount | Full amount | Full amount | Full amount | Full amount | Full amount |
| 180,000 | 190,000 | 630 | 1,630 | 2,630 | 3,630 | Full amount | Full amount | Full amount | Full amount | Full amount | Full amount | Full amount | Full amount | Full amount | Full amount | 3,000 |
| 190,000 | 200,000 | 630 | 1,630 | 2,630 | 3,630 | 4,630 | Full amount | Full amount | Full amount | Full amount | Full amount | Full amount | Full amount | Full amount | Full amount | 3,000 |
| 200,000 | 210,000 | 1,130 | 2,130 | 3,130 | 4,130 | 5,130 | 6,130 | Full amount | Full amount | Full amount | Full amount | Full amount | 5,250 | Full amount | Full amount | 3,000 |
| 210,000 | 220,000 | 1,510 | 2,630 | 3,630 | 4,630 | 5,630 | 6,630 | 7,630 | Full amount | Full amount | Full amount | Full amount | 5,370 | Full amount | Full amount | 3,120 |
| 220,000 | 230,000 | 1,890 | 3,010 | 4,130 | 5,130 | 6,130 | 7,130 | 8,130 | 9,130 | Full amount | Full amount | Full amount | 5,490 | Full amount | 7,740 | 3,240 |
| 230,000 | 240,000 | 2,270 | 3,390 | 4,510 | 5,630 | 6,630 | 7,630 | 8,630 | 9,630 | 10,630 | Full amount | Full amount | 5,610 | 8,610 | 7,860 | 3,360 |
| 240,000 | 250,000 | 2,650 | 3,770 | 4,890 | 6,010 | 7,130 | 8,130 | 9,130 | 10,130 | 11,130 | 12,130 | Full amount | 5,730 | 8,730 | 7,980 | 3,360 |
| 250,000 | 260,000 | 3,030 | 4,150 | 5,270 | 6,390 | 7,510 | 8,630 | 9,630 | 10,630 | 11,630 | 12,630 | 13,630 | 5,850 | 8,850 | 8,100 | 3,360 |
| 260,000 | 270,000 | 3,410 | 4,530 | 5,650 | 6,770 | 7,890 | 9,010 | 10,130 | 11,130 | 12,130 | 13,130 | 14,130 | 5,880 | 8,970 | 8,220 | 3,360 |
| 270,000 | 280,000 | 3,790 | 4,910 | 6,030 | 7,150 | 8,270 | 9,390 | 10,510 | 11,630 | 12,630 | 13,630 | 14,630 | 5,880 | 9,090 | 8,340 | 3,360 |
| 280,000 | 290,000 | 4,170 | 5,290 | 6,410 | 7,530 | 8,650 | 9,770 | 10,890 | 12,010 | 13,130 | 14,130 | 15,130 | 5,880 | 9,210 | 8,400 | 3,360 |
| 290,000 | 300,000 | 4,550 | 5,670 | 6,790 | 7,910 | 9,030 | 10,150 | 11,270 | 12,390 | 13,510 | 14,630 | 15,630 | 5,880 | 9,240 | 8,400 | 3,360 |
| 300,000 | 310,000 | 4,930 | 6,050 | 7,170 | 8,290 | 9,410 | 10,530 | 11,650 | 12,770 | 13,890 | 15,010 | 16,130 | 5,880 | 9,240 | 8,400 | 3,360 |
| 310,000 | 320,000 | 4,930 | 6,430 | 7,550 | 8,670 | 9,790 | 10,910 | 12,030 | 13,150 | 14,270 | 15,390 | 16,510 | 6,260 | 9,620 | 8,780 | 3,740 |
| 320,000 | 330,000 | 4,930 | 6,430 | 7,930 | 9,050 | 10,170 | 11,290 | 12,410 | 13,530 | 14,650 | 15,770 | 16,890 | 6,640 | 10,000 | 9,160 | 4,120 |
| 330,000 | 340,000 | 4,930 | 6,430 | 7,930 | 9,430 | 10,550 | 11,670 | 12,790 | 13,910 | 15,030 | 16,150 | 17,270 | 7,020 | 10,380 | 9,540 | 4,500 |
| 340,000 | 350,000 | 4,930 | 6,430 | 7,930 | 9,430 | 10,930 | 12,050 | 13,170 | 14,290 | 15,410 | 16,530 | 17,650 | 7,400 | 10,760 | 9,920 | 4,500 |
| 350,000 | 360,000 | 4,930 | 6,430 | 7,930 | 9,430 | 10,930 | 12,430 | 13,550 | 14,670 | 15,790 | 16,910 | 18,030 | 7,780 | 11,140 | 10,300 | 4,500 |
| 360,000 | 370,000 | 4,930 | 6,430 | 7,930 | 9,430 | 10,930 | 12,430 | 13,930 | 15,050 | 16,170 | 17,290 | 18,410 | 7,880 | 11,520 | 10,680 | 4,500 |
| 370,000 | 380,000 | 4,930 | 6,430 | 7,930 | 9,430 | 10,930 | 12,430 | 13,930 | 15,430 | 16,550 | 17,670 | 18,790 | 7,880 | 11,900 | 11,060 | 4,500 |
| 380,000 | 390,000 | 4,930 | 6,430 | 7,930 | 9,430 | 10,930 | 12,430 | 13,930 | 15,430 | 16,930 | 18,050 | 19,170 | 7,880 | 12,280 | 11,250 | 4,500 |
| 390,000 | 400,000 | 4,930 | 6,430 | 7,930 | 9,430 | 10,930 | 12,430 | 13,930 | 15,430 | 16,930 | 18,430 | 19,550 | 7,880 | 12,380 | 11,250 | 4,500 |
| 400,000 | 500,000 | 4,930 | 6,430 | 7,930 | 9,430 | 10,930 | 12,430 | 13,930 | 15,430 | 16,930 | 18,430 | 19,930 | 7,880 | 12,380 | 11,250 | 4,500 |
| 500,000 | 510,000 | 5,430 | 6,930 | 8,430 | 9,930 | 11,430 | 12,930 | 14,430 | 15,930 | 17,430 | 18,930 | 20,430 | 7,880 | 12,380 | 11,250 | 4,500 |
| 510,000 | 520,000 | 5,810 | 7,430 | 8,930 | 10,430 | 11,930 | 13,430 | 14,930 | 16,430 | 17,930 | 19,430 | 20,930 | 8,000 | 12,500 | 11,370 | 4,620 |
| 520,000 | 530,000 | 6,190 | 7,810 | 9,430 | 10,930 | 12,430 | 13,930 | 15,430 | 16,930 | 18,430 | 19,930 | 21,430 | 8,120 | 12,620 | 11,490 | 4,740 |
| 530,000 | 540,000 | 6,570 | 8,190 | 9,810 | 11,430 | 12,930 | 14,430 | 15,930 | 17,430 | 18,930 | 20,430 | 21,930 | 8,240 | 12,740 | 11,610 | 4,860 |
| 540,000 | 550,000 | 6,950 | 8,570 | 10,190 | 11,810 | 13,430 | 14,930 | 16,430 | 17,930 | 19,430 | 20,930 | 22,430 | 8,360 | 12,860 | 11,730 | 4,860 |
| 550,000 | 560,000 | 7,330 | 8,950 | 10,570 | 12,190 | 13,810 | 15,430 | 16,930 | 18,430 | 19,930 | 21,430 | 22,930 | 8,480 | 12,980 | 11,850 | 4,860 |
| 560,000 | 570,000 | 7,710 | 9,330 | 10,950 | 12,570 | 14,190 | 15,810 | 17,430 | 18,930 | 20,430 | 21,930 | 23,430 | 8,510 | 13,100 | 11,970 | 4,860 |
| 570,000 | 580,000 | 8,090 | 9,710 | 11,330 | 12,950 | 14,570 | 16,190 | 17,810 | 19,430 | 20,930 | 22,430 | 23,930 | 8,510 | 13,220 | 12,090 | 4,860 |
| 580,000 | 590,000 | 8,470 | 10,090 | 11,710 | 13,330 | 14,950 | 16,570 | 18,190 | 19,810 | 21,430 | 22,930 | 24,430 | 8,510 | 13,340 | 12,150 | 4,860 |
| 590,000 | 600,000 | 8,850 | 10,470 | 12,090 | 13,710 | 15,330 | 16,950 | 18,570 | 20,190 | 21,810 | 23,430 | 24,930 | 8,510 | 13,370 | 12,150 | 4,860 |
| 600,000 | 610,000 | 9,230 | 10,850 | 12,470 | 14,090 | 15,710 | 17,330 | 18,950 | 20,570 | 22,190 | 23,810 | 25,430 | 8,510 | 13,370 | 12,150 | 4,860 |
| 610,000 | 620,000 | 9,230 | 11,230 | 12,850 | 14,470 | 16,090 | 17,710 | 19,330 | 20,950 | 22,570 | 24,190 | 25,810 | 8,890 | 13,750 | 12,530 | 5,240 |
| 620,000 | 630,000 | 9,230 | 11,230 | 13,230 | 14,850 | 16,470 | 18,090 | 19,710 | 21,330 | 22,950 | 24,570 | 26,190 | 9,270 | 14,130 | 12,910 | 5,620 |
| 630,000 | 640,000 | 9,230 | 11,230 | 13,230 | 15,230 | 16,850 | 18,470 | 20,090 | 21,710 | 23,330 | 24,950 | 26,570 | 9,650 | 14,510 | 13,290 | 6,000 |
| 640,000 | 650,000 | 9,230 | 11,230 | 13,230 | 15,230 | 17,230 | 18,850 | 20,470 | 22,090 | 23,710 | 25,330 | 26,950 | 10,030 | 14,890 | 13,670 | 6,000 |
| 650,000 | 660,000 | 9,230 | 11,230 | 13,230 | 15,230 | 17,230 | 19,230 | 20,850 | 22,470 | 24,090 | 25,710 | 27,330 | 10,410 | 15,270 | 14,050 | 6,000 |
| 660,000 | 670,000 | 9,230 | 11,230 | 13,230 | 15,230 | 17,230 | 19,230 | 21,230 | 22,850 | 24,470 | 26,090 | 27,710 | 10,500 | 15,650 | 14,430 | 6,000 |
| 670,000 | 680,000 | 9,230 | 11,230 | 13,230 | 15,230 | 17,230 | 19,230 | 21,230 | 23,230 | 24,850 | 26,470 | 28,090 | 10,500 | 16,030 | 14,810 | 6,000 |
| 680,000 | 690,000 | 9,230 | 11,230 | 13,230 | 15,230 | 17,230 | 19,230 | 21,230 | 23,230 | 25,230 | 26,850 | 28,470 | 10,500 | 16,410 | 15,000 | 6,000 |
(2)
| Taxable aggregate income and similar amount for 1965 income tax | Column A | Column B | Column C | |||||||||||||
| Number of dependents and similar persons | 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 20 or older | Age 19 | Under 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 |
| 690,000 | 700,000 | 9,230 | 11,230 | 13,230 | 15,230 | 17,230 | 19,230 | 21,230 | 23,230 | 25,230 | 27,230 | 28,850 | 10,500 | 16,500 | 15,000 | 6,000 |
| 700,000 | 800,000 | 9,230 | 11,230 | 13,230 | 15,230 | 17,230 | 19,230 | 21,230 | 23,230 | 25,230 | 27,230 | 29,230 | 10,500 | 16,500 | 15,000 | 6,000 |
| 800,000 | 810,000 | 9,730 | 11,730 | 13,730 | 15,730 | 17,730 | 19,730 | 21,730 | 23,730 | 25,730 | 27,730 | 29,730 | 10,500 | 16,500 | 15,000 | 6,000 |
| 810,000 | 820,000 | 10,110 | 12,230 | 14,230 | 16,230 | 18,230 | 20,230 | 22,230 | 24,230 | 26,230 | 28,230 | 30,230 | 10,620 | 16,620 | 15,120 | 6,120 |
| 820,000 | 830,000 | 10,490 | 12,610 | 14,730 | 16,730 | 18,730 | 20,730 | 22,730 | 24,730 | 26,730 | 28,730 | 30,730 | 10,740 | 16,740 | 15,240 | 6,240 |
| 830,000 | 840,000 | 10,870 | 12,990 | 15,110 | 17,230 | 19,230 | 21,230 | 23,230 | 25,230 | 27,230 | 29,230 | 31,230 | 10,860 | 16,860 | 15,360 | 6,360 |
| 840,000 | 850,000 | 11,250 | 13,370 | 15,490 | 17,610 | 19,730 | 21,730 | 23,730 | 25,730 | 27,730 | 29,730 | 31,730 | 10,980 | 16,980 | 15,480 | 6,360 |
| 850,000 | 860,000 | 11,630 | 13,750 | 15,870 | 17,990 | 20,110 | 22,230 | 24,230 | 26,230 | 28,230 | 30,230 | 32,230 | 11,100 | 17,100 | 15,600 | 6,360 |
| 860,000 | 870,000 | 12,010 | 14,130 | 16,250 | 18,370 | 20,490 | 22,610 | 24,730 | 26,730 | 28,730 | 30,730 | 32,730 | 11,130 | 17,220 | 15,720 | 6,360 |
| 870,000 | 880,000 | 12,390 | 14,510 | 16,630 | 18,750 | 20,870 | 22,990 | 25,110 | 27,230 | 29,230 | 31,230 | 33,230 | 11,130 | 17,340 | 15,840 | 6,360 |
| 880,000 | 890,000 | 12,770 | 14,890 | 17,010 | 19,130 | 21,250 | 23,370 | 25,490 | 27,610 | 29,730 | 31,730 | 33,730 | 11,130 | 17,460 | 15,900 | 6,360 |
| 890,000 | 900,000 | 13,150 | 15,270 | 17,390 | 19,510 | 21,630 | 23,750 | 25,870 | 27,990 | 30,110 | 32,230 | 34,230 | 11,130 | 17,490 | 15,900 | 6,360 |
| 900,000 | 910,000 | 13,530 | 15,650 | 17,770 | 19,890 | 22,010 | 24,130 | 26,250 | 28,370 | 30,490 | 32,610 | 34,730 | 11,130 | 17,490 | 15,900 | 6,360 |
| 910,000 | 920,000 | 13,910 | 16,030 | 18,150 | 20,270 | 22,390 | 24,510 | 26,630 | 28,750 | 30,870 | 32,990 | 35,110 | 11,130 | 17,490 | 15,900 | 6,360 |
| 920,000 | 930,000 | 14,290 | 16,410 | 18,530 | 20,650 | 22,770 | 24,890 | 27,010 | 29,130 | 31,250 | 33,370 | 35,490 | 11,130 | 17,490 | 15,900 | 6,360 |
| 930,000 | 940,000 | 14,670 | 16,790 | 18,910 | 21,030 | 23,150 | 25,270 | 27,390 | 29,510 | 31,630 | 33,750 | 35,870 | 11,130 | 17,490 | 15,900 | 6,360 |
| 940,000 | 950,000 | 15,050 | 17,170 | 19,290 | 21,410 | 23,530 | 25,650 | 27,770 | 29,890 | 32,010 | 34,130 | 36,250 | 11,130 | 17,490 | 15,900 | 6,360 |
| 950,000 | 960,000 | 15,430 | 17,550 | 19,670 | 21,790 | 23,910 | 26,030 | 28,150 | 30,270 | 32,390 | 34,510 | 36,630 | 11,130 | 17,490 | 15,900 | 6,360 |
| 960,000 | 970,000 | 15,810 | 17,930 | 20,050 | 22,170 | 24,290 | 26,410 | 28,530 | 30,650 | 32,770 | 34,890 | 37,010 | 11,130 | 17,490 | 15,900 | 6,360 |
| 970,000 | 980,000 | 16,190 | 18,310 | 20,430 | 22,550 | 24,670 | 26,790 | 28,910 | 31,030 | 33,150 | 35,270 | 37,390 | 11,130 | 17,490 | 15,900 | 6,360 |
| 980,000 | 990,000 | 16,570 | 18,690 | 20,810 | 22,930 | 25,050 | 27,170 | 29,290 | 31,410 | 33,530 | 35,650 | 37,770 | 11,130 | 17,490 | 15,900 | 6,360 |
| 990,000 | 1,000,000 | 16,950 | 19,070 | 21,190 | 23,310 | 25,430 | 27,550 | 29,670 | 31,790 | 33,910 | 36,030 | 38,150 | 11,130 | 17,490 | 15,900 | 6,360 |
| 1,000,000 | 1,010,000 | 17,330 | 19,450 | 21,570 | 23,690 | 25,810 | 27,930 | 30,050 | 32,170 | 34,290 | 36,410 | 38,530 | 11,130 | 17,490 | 15,900 | 6,360 |
| 1,010,000 | 1,020,000 | 17,330 | 19,830 | 21,950 | 24,070 | 26,190 | 28,310 | 30,430 | 32,550 | 34,670 | 36,790 | 38,910 | 11,510 | 17,870 | 16,280 | 6,740 |
| 1,020,000 | 1,030,000 | 17,330 | 19,830 | 22,330 | 24,450 | 26,570 | 28,690 | 30,810 | 32,930 | 35,050 | 37,170 | 39,290 | 11,890 | 18,250 | 16,660 | 7,120 |
| 1,030,000 | 1,040,000 | 17,330 | 19,830 | 22,330 | 24,830 | 26,950 | 29,070 | 31,190 | 33,310 | 35,430 | 37,550 | 39,670 | 12,270 | 18,630 | 17,040 | 7,500 |
| 1,040,000 | 1,050,000 | 17,330 | 19,830 | 22,330 | 24,830 | 27,330 | 29,450 | 31,570 | 33,690 | 35,810 | 37,930 | 40,050 | 12,650 | 19,010 | 17,420 | 7,500 |
| 1,050,000 | 1,060,000 | 17,330 | 19,830 | 22,330 | 24,830 | 27,330 | 29,830 | 31,950 | 34,070 | 36,190 | 38,310 | 40,430 | 13,030 | 19,390 | 17,800 | 7,500 |
| 1,060,000 | 1,070,000 | 17,330 | 19,830 | 22,330 | 24,830 | 27,330 | 29,830 | 32,330 | 34,450 | 36,570 | 38,690 | 40,810 | 13,130 | 19,770 | 18,180 | 7,500 |
| 1,070,000 | 1,080,000 | 17,330 | 19,830 | 22,330 | 24,830 | 27,330 | 29,830 | 32,330 | 34,830 | 36,950 | 39,070 | 41,190 | 13,130 | 20,150 | 18,560 | 7,500 |
| 1,080,000 | 1,090,000 | 17,330 | 19,830 | 22,330 | 24,830 | 27,330 | 29,830 | 32,330 | 34,830 | 37,330 | 39,450 | 41,570 | 13,130 | 20,530 | 18,750 | 7,500 |
| 1,090,000 | 1,100,000 | 17,330 | 19,830 | 22,330 | 24,830 | 27,330 | 29,830 | 32,330 | 34,830 | 37,330 | 39,830 | 41,950 | 13,130 | 20,630 | 18,750 | 7,500 |
| 1,100,000 | 1,200,000 | 17,330 | 19,830 | 22,330 | 24,830 | 27,330 | 29,830 | 32,330 | 34,830 | 37,330 | 39,830 | 42,330 | 13,130 | 20,630 | 18,750 | 7,500 |
| 1,200,000 | 1,210,000 | 17,830 | 20,330 | 22,830 | 25,330 | 27,830 | 30,330 | 32,830 | 35,330 | 37,830 | 40,330 | 42,830 | 13,130 | 20,630 | 18,750 | 7,500 |
| 1,210,000 | 1,220,000 | 18,210 | 20,830 | 23,330 | 25,830 | 28,330 | 30,830 | 33,330 | 35,830 | 38,330 | 40,830 | 43,330 | 13,250 | 20,750 | 18,870 | 7,620 |
| 1,220,000 | 1,230,000 | 18,590 | 21,210 | 23,830 | 26,330 | 28,830 | 31,330 | 33,830 | 36,330 | 38,830 | 41,330 | 43,830 | 13,370 | 20,870 | 18,990 | 7,740 |
| 1,230,000 | 1,240,000 | 18,970 | 21,590 | 24,210 | 26,830 | 29,330 | 31,830 | 34,330 | 36,830 | 39,330 | 41,830 | 44,330 | 13,490 | 20,990 | 19,110 | 7,860 |
| 1,240,000 | 1,250,000 | 19,350 | 21,970 | 24,590 | 27,210 | 29,830 | 32,330 | 34,830 | 37,330 | 39,830 | 42,330 | 44,830 | 13,610 | 21,110 | 19,230 | 7,860 |
| 1,250,000 | 1,260,000 | 19,730 | 22,350 | 24,970 | 27,590 | 30,210 | 32,830 | 35,330 | 37,830 | 40,330 | 42,830 | 45,330 | 13,730 | 21,230 | 19,350 | 7,860 |
| 1,260,000 | 1,270,000 | 20,110 | 22,730 | 25,350 | 27,970 | 30,590 | 33,210 | 35,830 | 38,330 | 40,830 | 43,330 | 45,830 | 13,760 | 21,350 | 19,470 | 7,860 |
| 1,270,000 | 1,280,000 | 20,490 | 23,110 | 25,730 | 28,350 | 30,970 | 33,590 | 36,210 | 38,830 | 41,330 | 43,830 | 46,330 | 13,760 | 21,470 | 19,590 | 7,860 |
| 1,280,000 | 1,290,000 | 20,870 | 23,490 | 26,110 | 28,730 | 31,350 | 33,970 | 36,590 | 39,210 | 41,830 | 44,330 | 46,830 | 13,760 | 21,590 | 19,650 | 7,860 |
| 1,290,000 | 1,300,000 | 21,250 | 23,870 | 26,490 | 29,110 | 31,730 | 34,350 | 36,970 | 39,590 | 42,210 | 44,830 | 47,330 | 13,760 | 21,620 | 19,650 | 7,860 |
| 1,300,000 | 1,310,000 | 21,630 | 24,250 | 26,870 | 29,490 | 32,110 | 34,730 | 37,350 | 39,970 | 42,590 | 45,210 | 47,830 | 13,760 | 21,620 | 19,650 | 7,860 |
| 1,310,000 | 1,320,000 | 22,010 | 24,630 | 27,250 | 29,870 | 32,490 | 35,110 | 37,730 | 40,350 | 42,970 | 45,590 | 48,210 | 13,760 | 21,620 | 19,650 | 7,860 |
| 1,320,000 | 1,330,000 | 22,390 | 25,010 | 27,630 | 30,250 | 32,870 | 35,490 | 38,110 | 40,730 | 43,350 | 45,970 | 48,590 | 13,760 | 21,620 | 19,650 | 7,860 |
| 1,330,000 | 1,340,000 | 22,770 | 25,390 | 28,010 | 30,630 | 33,250 | 35,870 | 38,490 | 41,110 | 43,730 | 46,350 | 48,970 | 13,760 | 21,620 | 19,650 | 7,860 |
| 1,340,000 | 1,350,000 | 23,150 | 25,770 | 28,390 | 31,010 | 33,630 | 36,250 | 38,870 | 41,490 | 44,110 | 46,730 | 49,350 | 13,760 | 21,620 | 19,650 | 7,860 |
| 1,350,000 | 1,360,000 | 23,530 | 26,150 | 28,770 | 31,390 | 34,010 | 36,630 | 39,250 | 41,870 | 44,490 | 47,110 | 49,730 | 13,760 | 21,620 | 19,650 | 7,860 |
| 1,360,000 | 1,370,000 | 23,910 | 26,530 | 29,150 | 31,770 | 34,390 | 37,010 | 39,630 | 42,250 | 44,870 | 47,490 | 50,110 | 13,760 | 21,620 | 19,650 | 7,860 |
(3)
| Taxable aggregate income and similar amount for 1965 income tax | Column A | Column B | Column C | |||||||||||||
| Number of dependents and similar persons | 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 20 or older | Age 19 | Under 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 |
| 1,370,000 | 1,380,000 | 24,290 | 26,910 | 29,530 | 32,150 | 34,770 | 37,390 | 40,010 | 42,630 | 45,250 | 47,870 | 50,490 | 13,760 | 21,620 | 19,650 | 7,860 |
| 1,380,000 | 1,390,000 | 24,670 | 27,290 | 29,910 | 32,530 | 35,150 | 37,770 | 40,390 | 43,010 | 45,630 | 48,250 | 50,870 | 13,760 | 21,620 | 19,650 | 7,860 |
| 1,390,000 | 1,400,000 | 25,050 | 27,670 | 30,290 | 32,910 | 35,530 | 38,150 | 40,770 | 43,390 | 46,010 | 48,630 | 51,250 | 13,760 | 21,620 | 19,650 | 7,860 |
| 1,400,000 | 1,410,000 | 25,430 | 28,050 | 30,670 | 33,290 | 35,910 | 38,530 | 41,150 | 43,770 | 46,390 | 49,010 | 51,630 | 13,760 | 21,620 | 19,650 | 7,860 |
| 1,410,000 | 1,420,000 | 25,810 | 28,430 | 31,050 | 33,670 | 36,290 | 38,910 | 41,530 | 44,150 | 46,770 | 49,390 | 52,010 | 13,760 | 21,620 | 19,650 | 7,860 |
| 1,420,000 | 1,430,000 | 26,190 | 28,810 | 31,430 | 34,050 | 36,670 | 39,290 | 41,910 | 44,530 | 47,150 | 49,770 | 52,390 | 13,760 | 21,620 | 19,650 | 7,860 |
| 1,430,000 | 1,440,000 | 26,570 | 29,190 | 31,810 | 34,430 | 37,050 | 39,670 | 42,290 | 44,910 | 47,530 | 50,150 | 52,770 | 13,760 | 21,620 | 19,650 | 7,860 |
| 1,440,000 | 1,450,000 | 26,950 | 29,570 | 32,190 | 34,810 | 37,430 | 40,050 | 42,670 | 45,290 | 47,910 | 50,530 | 53,150 | 13,760 | 21,620 | 19,650 | 7,860 |
| 1,450,000 | 1,460,000 | 27,330 | 29,950 | 32,570 | 35,190 | 37,810 | 40,430 | 43,050 | 45,670 | 48,290 | 50,910 | 53,530 | 13,760 | 21,620 | 19,650 | 7,860 |
| 1,460,000 | 1,470,000 | 27,710 | 30,330 | 32,950 | 35,570 | 38,190 | 40,810 | 43,430 | 46,050 | 48,670 | 51,290 | 53,910 | 13,760 | 21,620 | 19,650 | 7,860 |
| 1,470,000 | 1,480,000 | 28,090 | 30,710 | 33,330 | 35,950 | 38,570 | 41,190 | 43,810 | 46,430 | 49,050 | 51,670 | 54,290 | 13,760 | 21,620 | 19,650 | 7,860 |
| 1,480,000 | 1,490,000 | 28,470 | 31,090 | 33,710 | 36,330 | 38,950 | 41,570 | 44,190 | 46,810 | 49,430 | 52,050 | 54,670 | 13,760 | 21,620 | 19,650 | 7,860 |
| 1,490,000 | 1,500,000 | 28,850 | 31,470 | 34,090 | 36,710 | 39,330 | 41,950 | 44,570 | 47,190 | 49,810 | 52,430 | 55,050 | 13,760 | 21,620 | 19,650 | 7,860 |
| 1,500,000 | 1,510,000 | 29,230 | 31,850 | 34,470 | 37,090 | 39,710 | 42,330 | 44,950 | 47,570 | 50,190 | 52,810 | 55,430 | 13,760 | 21,620 | 19,650 | 7,860 |
| 1,510,000 | 1,520,000 | 29,230 | 32,230 | 34,850 | 37,470 | 40,090 | 42,710 | 45,330 | 47,950 | 50,570 | 53,190 | 55,810 | 14,140 | 22,000 | 20,030 | 8,240 |
| 1,520,000 | 1,530,000 | 29,230 | 32,230 | 35,230 | 37,850 | 40,470 | 43,090 | 45,710 | 48,330 | 50,950 | 53,570 | 56,190 | 14,520 | 22,380 | 20,410 | 8,620 |
| 1,530,000 | 1,540,000 | 29,230 | 32,230 | 35,230 | 38,230 | 40,850 | 43,470 | 46,090 | 48,710 | 51,330 | 53,950 | 56,570 | 14,900 | 22,760 | 20,790 | 9,000 |
| 1,540,000 | 1,550,000 | 29,230 | 32,230 | 35,230 | 38,230 | 41,230 | 43,850 | 46,470 | 49,090 | 51,710 | 54,330 | 56,950 | 15,280 | 23,140 | 21,170 | 9,000 |
| 1,550,000 | 1,560,000 | 29,230 | 32,230 | 35,230 | 38,230 | 41,230 | 44,230 | 46,850 | 49,470 | 52,090 | 54,710 | 57,330 | 15,660 | 23,520 | 21,550 | 9,000 |
| 1,560,000 | 1,570,000 | 29,230 | 32,230 | 35,230 | 38,230 | 41,230 | 44,230 | 47,230 | 49,850 | 52,470 | 55,090 | 57,710 | 15,750 | 23,900 | 21,930 | 9,000 |
| 1,570,000 | 1,580,000 | 29,230 | 32,230 | 35,230 | 38,230 | 41,230 | 44,230 | 47,230 | 50,230 | 52,850 | 55,470 | 58,090 | 15,750 | 24,280 | 22,310 | 9,000 |
| 1,580,000 | 1,590,000 | 29,230 | 32,230 | 35,230 | 38,230 | 41,230 | 44,230 | 47,230 | 50,230 | 53,230 | 55,850 | 58,470 | 15,750 | 24,660 | 22,500 | 9,000 |
| 1,590,000 | 1,600,000 | 29,230 | 32,230 | 35,230 | 38,230 | 41,230 | 44,230 | 47,230 | 50,230 | 53,230 | 56,230 | 58,850 | 15,750 | 24,750 | 22,500 | 9,000 |
| 1,600,000 | 1,800,000 | 29,230 | 32,230 | 35,230 | 38,230 | 41,230 | 44,230 | 47,230 | 50,230 | 53,230 | 56,230 | 59,230 | 15,750 | 24,750 | 22,500 | 9,000 |
| 1,800,000 | 1,810,000 | 29,730 | 32,730 | 35,730 | 38,730 | 41,730 | 44,730 | 47,730 | 50,730 | 53,730 | 56,730 | 59,730 | 15,750 | 24,750 | 22,500 | 9,000 |
| 1,810,000 | 1,820,000 | 30,110 | 33,230 | 36,230 | 39,230 | 42,230 | 45,230 | 48,230 | 51,230 | 54,230 | 57,230 | 60,230 | 15,870 | 24,870 | 22,620 | 9,120 |
| 1,820,000 | 1,830,000 | 30,490 | 33,610 | 36,730 | 39,730 | 42,730 | 45,730 | 48,730 | 51,730 | 54,730 | 57,730 | 60,730 | 15,990 | 24,990 | 22,740 | 9,240 |
| 1,830,000 | 1,840,000 | 30,870 | 33,990 | 37,110 | 40,230 | 43,230 | 46,230 | 49,230 | 52,230 | 55,230 | 58,230 | 61,230 | 16,110 | 25,110 | 22,860 | 9,360 |
| 1,840,000 | 1,850,000 | 31,250 | 34,370 | 37,490 | 40,610 | 43,730 | 46,730 | 49,730 | 52,730 | 55,730 | 58,730 | 61,730 | 16,230 | 25,230 | 22,980 | 9,360 |
| 1,850,000 | 1,860,000 | 31,630 | 34,750 | 37,870 | 40,990 | 44,110 | 47,230 | 50,230 | 53,230 | 56,230 | 59,230 | 62,230 | 16,350 | 25,350 | 23,100 | 9,360 |
| 1,860,000 | 1,870,000 | 32,010 | 35,130 | 38,250 | 41,370 | 44,490 | 47,610 | 50,730 | 53,730 | 56,730 | 59,730 | 62,730 | 16,380 | 25,470 | 23,220 | 9,360 |
| 1,870,000 | 1,880,000 | 32,390 | 35,510 | 38,630 | 41,750 | 44,870 | 47,990 | 51,110 | 54,230 | 57,230 | 60,230 | 63,230 | 16,380 | 25,590 | 23,340 | 9,360 |
| 1,880,000 | 1,890,000 | 32,770 | 35,890 | 39,010 | 42,130 | 45,250 | 48,370 | 51,490 | 54,610 | 57,730 | 60,730 | 63,730 | 16,380 | 25,710 | 23,400 | 9,360 |
| 1,890,000 | 1,900,000 | 33,150 | 36,270 | 39,390 | 42,510 | 45,630 | 48,750 | 51,870 | 54,990 | 58,110 | 61,230 | 64,230 | 16,380 | 25,740 | 23,400 | 9,360 |
| 1,900,000 | 1,910,000 | 33,530 | 36,650 | 39,770 | 42,890 | 46,010 | 49,130 | 52,250 | 55,370 | 58,490 | 61,610 | 64,730 | 16,380 | 25,740 | 23,400 | 9,360 |
| 1,910,000 | 1,920,000 | 33,910 | 37,030 | 40,150 | 43,270 | 46,390 | 49,510 | 52,630 | 55,750 | 58,870 | 61,990 | 65,110 | 16,380 | 25,740 | 23,400 | 9,360 |
| 1,920,000 | 1,930,000 | 34,290 | 37,410 | 40,530 | 43,650 | 46,770 | 49,890 | 53,010 | 56,130 | 59,250 | 62,370 | 65,490 | 16,380 | 25,740 | 23,400 | 9,360 |
| 1,930,000 | 1,940,000 | 34,670 | 37,790 | 40,910 | 44,030 | 47,150 | 50,270 | 53,390 | 56,510 | 59,630 | 62,750 | 65,870 | 16,380 | 25,740 | 23,400 | 9,360 |
| 1,940,000 | 1,950,000 | 35,050 | 38,170 | 41,290 | 44,410 | 47,530 | 50,650 | 53,770 | 56,890 | 60,010 | 63,130 | 66,250 | 16,380 | 25,740 | 23,400 | 9,360 |
| 1,950,000 | 1,960,000 | 35,430 | 38,550 | 41,670 | 44,790 | 47,910 | 51,030 | 54,150 | 57,270 | 60,390 | 63,510 | 66,630 | 16,380 | 25,740 | 23,400 | 9,360 |
| 1,960,000 | 1,970,000 | 35,810 | 38,930 | 42,050 | 45,170 | 48,290 | 51,410 | 54,530 | 57,650 | 60,770 | 63,890 | 67,010 | 16,380 | 25,740 | 23,400 | 9,360 |
| 1,970,000 | 1,980,000 | 36,190 | 39,310 | 42,430 | 45,550 | 48,670 | 51,790 | 54,910 | 58,030 | 61,150 | 64,270 | 67,390 | 16,380 | 25,740 | 23,400 | 9,360 |
| 1,980,000 | 1,990,000 | 36,570 | 39,690 | 42,810 | 45,930 | 49,050 | 52,170 | 55,290 | 58,410 | 61,530 | 64,650 | 67,770 | 16,380 | 25,740 | 23,400 | 9,360 |
| 1,990,000 | 2,000,000 | 36,950 | 40,070 | 43,190 | 46,310 | 49,430 | 52,550 | 55,670 | 58,790 | 61,910 | 65,030 | 68,150 | 16,380 | 25,740 | 23,400 | 9,360 |
| 2,000,000 | 2,010,000 | 37,330 | 40,450 | 43,570 | 46,690 | 49,810 | 52,930 | 56,050 | 59,170 | 62,290 | 65,410 | 68,530 | 16,380 | 25,740 | 23,400 | 9,360 |
| 2,010,000 | 2,020,000 | 37,710 | 40,830 | 43,950 | 47,070 | 50,190 | 53,310 | 56,430 | 59,550 | 62,670 | 65,790 | 68,910 | 16,380 | 25,740 | 23,400 | 9,360 |
| 2,020,000 | 2,030,000 | 38,090 | 41,210 | 44,330 | 47,450 | 50,570 | 53,690 | 56,810 | 59,930 | 63,050 | 66,170 | 69,290 | 16,380 | 25,740 | 23,400 | 9,360 |
| 2,030,000 | 2,040,000 | 38,470 | 41,590 | 44,710 | 47,830 | 50,950 | 54,070 | 57,190 | 60,310 | 63,430 | 66,550 | 69,670 | 16,380 | 25,740 | 23,400 | 9,360 |
| 2,040,000 | 2,050,000 | 38,850 | 41,970 | 45,090 | 48,210 | 51,330 | 54,450 | 57,570 | 60,690 | 63,810 | 66,930 | 70,050 | 16,380 | 25,740 | 23,400 | 9,360 |
| 2,050,000 | 2,060,000 | 39,230 | 42,350 | 45,470 | 48,590 | 51,710 | 54,830 | 57,950 | 61,070 | 64,190 | 67,310 | 70,430 | 16,380 | 25,740 | 23,400 | 9,360 |
(4)
| Taxable aggregate income and similar amount for 1965 income tax | Column A | Column B | Column C | |||||||||||||
| Number of dependents and similar persons | 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 20 or older | Age 19 | Under 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 |
| 2,060,000 | 2,070,000 | 39,610 | 42,730 | 45,850 | 48,970 | 52,090 | 55,210 | 58,330 | 61,450 | 64,570 | 67,690 | 70,810 | 16,380 | 25,740 | 23,400 | 9,360 |
| 2,070,000 | 2,080,000 | 39,990 | 43,110 | 46,230 | 49,350 | 52,470 | 55,590 | 58,710 | 61,830 | 64,950 | 68,070 | 71,190 | 16,380 | 25,740 | 23,400 | 9,360 |
| 2,080,000 | 2,090,000 | 40,370 | 43,490 | 46,610 | 49,730 | 52,850 | 55,970 | 59,090 | 62,210 | 65,330 | 68,450 | 71,570 | 16,380 | 25,740 | 23,400 | 9,360 |
| 2,090,000 | 2,100,000 | 40,750 | 43,870 | 46,990 | 50,110 | 53,230 | 56,350 | 59,470 | 62,590 | 65,710 | 68,830 | 71,950 | 16,380 | 25,740 | 23,400 | 9,360 |
| 2,100,000 | 2,110,000 | 41,130 | 44,250 | 47,370 | 50,490 | 53,610 | 56,730 | 59,850 | 62,970 | 66,090 | 69,210 | 72,330 | 16,380 | 25,740 | 23,400 | 9,360 |
| 2,110,000 | 2,120,000 | 41,510 | 44,630 | 47,750 | 50,870 | 53,990 | 57,110 | 60,230 | 63,350 | 66,470 | 69,590 | 72,710 | 16,380 | 25,740 | 23,400 | 9,360 |
| 2,120,000 | 2,130,000 | 41,890 | 45,010 | 48,130 | 51,250 | 54,370 | 57,490 | 60,610 | 63,730 | 66,850 | 69,970 | 73,090 | 16,380 | 25,740 | 23,400 | 9,360 |
| 2,130,000 | 2,140,000 | 42,270 | 45,390 | 48,510 | 51,630 | 54,750 | 57,870 | 60,990 | 64,110 | 67,230 | 70,350 | 73,470 | 16,380 | 25,740 | 23,400 | 9,360 |
| 2,140,000 | 2,150,000 | 42,650 | 45,770 | 48,890 | 52,010 | 55,130 | 58,250 | 61,370 | 64,490 | 67,610 | 70,730 | 73,850 | 16,380 | 25,740 | 23,400 | 9,360 |
| 2,150,000 | 2,160,000 | 43,030 | 46,150 | 49,270 | 52,390 | 55,510 | 58,630 | 61,750 | 64,870 | 67,990 | 71,110 | 74,230 | 16,380 | 25,740 | 23,400 | 9,360 |
| 2,160,000 | 2,170,000 | 43,410 | 46,530 | 49,650 | 52,770 | 55,890 | 59,010 | 62,130 | 65,250 | 68,370 | 71,490 | 74,610 | 16,380 | 25,740 | 23,400 | 9,360 |
| 2,170,000 | 2,180,000 | 43,790 | 46,910 | 50,030 | 53,150 | 56,270 | 59,390 | 62,510 | 65,630 | 68,750 | 71,870 | 74,990 | 16,380 | 25,740 | 23,400 | 9,360 |
| 2,180,000 | 2,190,000 | 44,170 | 47,290 | 50,410 | 53,530 | 56,650 | 59,770 | 62,890 | 66,010 | 69,130 | 72,250 | 75,370 | 16,380 | 25,740 | 23,400 | 9,360 |
| 2,190,000 | 2,200,000 | 44,550 | 47,670 | 50,790 | 53,910 | 57,030 | 60,150 | 63,270 | 66,390 | 69,510 | 72,630 | 75,750 | 16,380 | 25,740 | 23,400 | 9,360 |
| 2,200,000 | 2,210,000 | 44,930 | 48,050 | 51,170 | 54,290 | 57,410 | 60,530 | 63,650 | 66,770 | 69,890 | 73,010 | 76,130 | 16,380 | 25,740 | 23,400 | 9,360 |
| 2,210,000 | 2,220,000 | 44,930 | 48,430 | 51,550 | 54,670 | 57,790 | 60,910 | 64,030 | 67,150 | 70,270 | 73,390 | 76,510 | 16,760 | 26,120 | 23,780 | 9,740 |
| 2,220,000 | 2,230,000 | 44,930 | 48,430 | 51,930 | 55,050 | 58,170 | 61,290 | 64,410 | 67,530 | 70,650 | 73,770 | 76,890 | 17,140 | 26,500 | 24,160 | 10,120 |
| 2,230,000 | 2,240,000 | 44,930 | 48,430 | 51,930 | 55,430 | 58,550 | 61,670 | 64,790 | 67,910 | 71,030 | 74,150 | 77,270 | 17,520 | 26,880 | 24,540 | 10,500 |
| 2,240,000 | 2,250,000 | 44,930 | 48,430 | 51,930 | 55,430 | 58,930 | 62,050 | 65,170 | 68,290 | 71,410 | 74,530 | 77,650 | 17,900 | 27,260 | 24,920 | 10,500 |
| 2,250,000 | 2,260,000 | 44,930 | 48,430 | 51,930 | 55,430 | 58,930 | 62,430 | 65,550 | 68,670 | 71,790 | 74,910 | 78,030 | 18,280 | 27,640 | 25,300 | 10,500 |
| 2,260,000 | 2,270,000 | 44,930 | 48,430 | 51,930 | 55,430 | 58,930 | 62,430 | 65,930 | 69,050 | 72,170 | 75,290 | 78,410 | 18,380 | 28,020 | 25,680 | 10,500 |
| 2,270,000 | 2,280,000 | 44,930 | 48,430 | 51,930 | 55,430 | 58,930 | 62,430 | 65,930 | 69,430 | 72,550 | 75,670 | 78,790 | 18,380 | 28,400 | 26,060 | 10,500 |
| 2,280,000 | 2,290,000 | 44,930 | 48,430 | 51,930 | 55,430 | 58,930 | 62,430 | 65,930 | 69,430 | 72,930 | 76,050 | 79,170 | 18,380 | 28,780 | 26,250 | 10,500 |
| 2,290,000 | 2,300,000 | 44,930 | 48,430 | 51,930 | 55,430 | 58,930 | 62,430 | 65,930 | 69,430 | 72,930 | 76,430 | 79,550 | 18,380 | 28,880 | 26,250 | 10,500 |
| 2,300,000 | 2,500,000 | 44,930 | 48,430 | 51,930 | 55,430 | 58,930 | 62,430 | 65,930 | 69,430 | 72,930 | 76,430 | 79,930 | 18,380 | 28,880 | 26,250 | 10,500 |
| 2,500,000 | 2,510,000 | 45,430 | 48,930 | 52,430 | 55,930 | 59,430 | 62,930 | 66,430 | 69,930 | 73,430 | 76,930 | 80,430 | 18,380 | 28,880 | 26,250 | 10,500 |
| 2,510,000 | 2,520,000 | 45,810 | 49,430 | 52,930 | 56,430 | 59,930 | 63,430 | 66,930 | 70,430 | 73,930 | 77,430 | 80,930 | 18,500 | 29,000 | 26,370 | 10,620 |
| 2,520,000 | 2,530,000 | 46,190 | 49,810 | 53,430 | 56,930 | 60,430 | 63,930 | 67,430 | 70,930 | 74,430 | 77,930 | 81,430 | 18,620 | 29,120 | 26,490 | 10,740 |
| 2,530,000 | 2,540,000 | 46,570 | 50,190 | 53,810 | 57,430 | 60,930 | 64,430 | 67,930 | 71,430 | 74,930 | 78,430 | 81,930 | 18,740 | 29,240 | 26,610 | 10,860 |
| 2,540,000 | 2,550,000 | 46,950 | 50,570 | 54,190 | 57,810 | 61,430 | 64,930 | 68,430 | 71,930 | 75,430 | 78,930 | 82,430 | 18,860 | 29,360 | 26,730 | 10,860 |
| 2,550,000 | 2,560,000 | 47,330 | 50,950 | 54,570 | 58,190 | 61,810 | 65,430 | 68,930 | 72,430 | 75,930 | 79,430 | 82,930 | 18,980 | 29,480 | 26,850 | 10,860 |
| 2,560,000 | 2,570,000 | 47,710 | 51,330 | 54,950 | 58,570 | 62,190 | 65,810 | 69,430 | 72,930 | 76,430 | 79,930 | 83,430 | 19,010 | 29,600 | 26,970 | 10,860 |
| 2,570,000 | 2,580,000 | 48,090 | 51,710 | 55,330 | 58,950 | 62,570 | 66,190 | 69,810 | 73,430 | 76,930 | 80,430 | 83,930 | 19,010 | 29,720 | 27,090 | 10,860 |
| 2,580,000 | 2,590,000 | 48,470 | 52,090 | 55,710 | 59,330 | 62,950 | 66,570 | 70,190 | 73,810 | 77,430 | 80,930 | 84,430 | 19,010 | 29,840 | 27,150 | 10,860 |
| 2,590,000 | 2,600,000 | 48,850 | 52,470 | 56,090 | 59,710 | 63,330 | 66,950 | 70,570 | 74,190 | 77,810 | 81,430 | 84,930 | 19,010 | 29,870 | 27,150 | 10,860 |
| 2,600,000 | 2,610,000 | 49,230 | 52,850 | 56,470 | 60,090 | 63,710 | 67,330 | 70,950 | 74,570 | 78,190 | 81,810 | 85,430 | 19,010 | 29,870 | 27,150 | 10,860 |
| 2,610,000 | 2,620,000 | 49,610 | 53,230 | 56,850 | 60,470 | 64,090 | 67,710 | 71,330 | 74,950 | 78,570 | 82,190 | 85,810 | 19,010 | 29,870 | 27,150 | 10,860 |
| 2,620,000 | 2,630,000 | 49,990 | 53,610 | 57,230 | 60,850 | 64,470 | 68,090 | 71,710 | 75,330 | 78,950 | 82,570 | 86,190 | 19,010 | 29,870 | 27,150 | 10,860 |
| 2,630,000 | 2,640,000 | 50,370 | 53,990 | 57,610 | 61,230 | 64,850 | 68,470 | 72,090 | 75,710 | 79,330 | 82,950 | 86,570 | 19,010 | 29,870 | 27,150 | 10,860 |
| 2,640,000 | 2,650,000 | 50,750 | 54,370 | 57,990 | 61,610 | 65,230 | 68,850 | 72,470 | 76,090 | 79,710 | 83,330 | 86,950 | 19,010 | 29,870 | 27,150 | 10,860 |
| 2,650,000 | 2,660,000 | 51,130 | 54,750 | 58,370 | 61,990 | 65,610 | 69,230 | 72,850 | 76,470 | 80,090 | 83,710 | 87,330 | 19,010 | 29,870 | 27,150 | 10,860 |
| 2,660,000 | 2,670,000 | 51,510 | 55,130 | 58,750 | 62,370 | 65,990 | 69,610 | 73,230 | 76,850 | 80,470 | 84,090 | 87,710 | 19,010 | 29,870 | 27,150 | 10,860 |
| 2,670,000 | 2,680,000 | 51,890 | 55,510 | 59,130 | 62,750 | 66,370 | 69,990 | 73,610 | 77,230 | 80,850 | 84,470 | 88,090 | 19,010 | 29,870 | 27,150 | 10,860 |
| 2,680,000 | 2,690,000 | 52,270 | 55,890 | 59,510 | 63,130 | 66,750 | 70,370 | 73,990 | 77,610 | 81,230 | 84,850 | 88,470 | 19,010 | 29,870 | 27,150 | 10,860 |
| 2,690,000 | 2,700,000 | 52,650 | 56,270 | 59,890 | 63,510 | 67,130 | 70,750 | 74,370 | 77,990 | 81,610 | 85,230 | 88,850 | 19,010 | 29,870 | 27,150 | 10,860 |
| 2,700,000 | 2,710,000 | 53,030 | 56,650 | 60,270 | 63,890 | 67,510 | 71,130 | 74,750 | 78,370 | 81,990 | 85,610 | 89,230 | 19,010 | 29,870 | 27,150 | 10,860 |
| 2,710,000 | 2,720,000 | 53,410 | 57,030 | 60,650 | 64,270 | 67,890 | 71,510 | 75,130 | 78,750 | 82,370 | 85,990 | 89,610 | 19,010 | 29,870 | 27,150 | 10,860 |
| 2,720,000 | 2,730,000 | 53,790 | 57,410 | 61,030 | 64,650 | 68,270 | 71,890 | 75,510 | 79,130 | 82,750 | 86,370 | 89,990 | 19,010 | 29,870 | 27,150 | 10,860 |
| 2,730,000 | 2,740,000 | 54,170 | 57,790 | 61,410 | 65,030 | 68,650 | 72,270 | 75,890 | 79,510 | 83,130 | 86,750 | 90,370 | 19,010 | 29,870 | 27,150 | 10,860 |
| 2,740,000 | 2,750,000 | 54,550 | 58,170 | 61,790 | 65,410 | 69,030 | 72,650 | 76,270 | 79,890 | 83,510 | 87,130 | 90,750 | 19,010 | 29,870 | 27,150 | 10,860 |
(5)
| Taxable aggregate income and similar amount for 1965 income tax | Column A | Column B | Column C | |||||||||||||
| Number of dependents and similar persons | 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 20 or older | Age 19 | Under 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 |
| 2,750,000 | 2,760,000 | 54,930 | 58,550 | 62,170 | 65,790 | 69,410 | 73,030 | 76,650 | 80,270 | 83,890 | 87,510 | 91,130 | 19,010 | 29,870 | 27,150 | 10,860 |
| 2,760,000 | 2,770,000 | 55,310 | 58,930 | 62,550 | 66,170 | 69,790 | 73,410 | 77,030 | 80,650 | 84,270 | 87,890 | 91,510 | 19,010 | 29,870 | 27,150 | 10,860 |
| 2,770,000 | 2,780,000 | 55,690 | 59,310 | 62,930 | 66,550 | 70,170 | 73,790 | 77,410 | 81,030 | 84,650 | 88,270 | 91,890 | 19,010 | 29,870 | 27,150 | 10,860 |
| 2,780,000 | 2,790,000 | 56,070 | 59,690 | 63,310 | 66,930 | 70,550 | 74,170 | 77,790 | 81,410 | 85,030 | 88,650 | 92,270 | 19,010 | 29,870 | 27,150 | 10,860 |
| 2,790,000 | 2,800,000 | 56,450 | 60,070 | 63,690 | 67,310 | 70,930 | 74,550 | 78,170 | 81,790 | 85,410 | 89,030 | 92,650 | 19,010 | 29,870 | 27,150 | 10,860 |
| 2,800,000 | 2,810,000 | 56,830 | 60,450 | 64,070 | 67,690 | 71,310 | 74,930 | 78,550 | 82,170 | 85,790 | 89,410 | 93,030 | 19,010 | 29,870 | 27,150 | 10,860 |
| 2,810,000 | 2,820,000 | 57,210 | 60,830 | 64,450 | 68,070 | 71,690 | 75,310 | 78,930 | 82,550 | 86,170 | 89,790 | 93,410 | 19,010 | 29,870 | 27,150 | 10,860 |
| 2,820,000 | 2,830,000 | 57,590 | 61,210 | 64,830 | 68,450 | 72,070 | 75,690 | 79,310 | 82,930 | 86,550 | 90,170 | 93,790 | 19,010 | 29,870 | 27,150 | 10,860 |
| 2,830,000 | 2,840,000 | 57,970 | 61,590 | 65,210 | 68,830 | 72,450 | 76,070 | 79,690 | 83,310 | 86,930 | 90,550 | 94,170 | 19,010 | 29,870 | 27,150 | 10,860 |
| 2,840,000 | 2,850,000 | 58,350 | 61,970 | 65,590 | 69,210 | 72,830 | 76,450 | 80,070 | 83,690 | 87,310 | 90,930 | 94,550 | 19,010 | 29,870 | 27,150 | 10,860 |
| 2,850,000 | 2,860,000 | 58,730 | 62,350 | 65,970 | 69,590 | 73,210 | 76,830 | 80,450 | 84,070 | 87,690 | 91,310 | 94,930 | 19,010 | 29,870 | 27,150 | 10,860 |
| 2,860,000 | 2,870,000 | 59,110 | 62,730 | 66,350 | 69,970 | 73,590 | 77,210 | 80,830 | 84,450 | 88,070 | 91,690 | 95,310 | 19,010 | 29,870 | 27,150 | 10,860 |
| 2,870,000 | 2,880,000 | 59,490 | 63,110 | 66,730 | 70,350 | 73,970 | 77,590 | 81,210 | 84,830 | 88,450 | 92,070 | 95,690 | 19,010 | 29,870 | 27,150 | 10,860 |
| 2,880,000 | 2,890,000 | 59,870 | 63,490 | 67,110 | 70,730 | 74,350 | 77,970 | 81,590 | 85,210 | 88,830 | 92,450 | 96,070 | 19,010 | 29,870 | 27,150 | 10,860 |
| 2,890,000 | 2,900,000 | 60,250 | 63,870 | 67,490 | 71,110 | 74,730 | 78,350 | 81,970 | 85,590 | 89,210 | 92,830 | 96,450 | 19,010 | 29,870 | 27,150 | 10,860 |
| 2,900,000 | 2,910,000 | 60,630 | 64,250 | 67,870 | 71,490 | 75,110 | 78,730 | 82,350 | 85,970 | 89,590 | 93,210 | 96,830 | 19,010 | 29,870 | 27,150 | 10,860 |
| 2,910,000 | 2,920,000 | 61,010 | 64,630 | 68,250 | 71,870 | 75,490 | 79,110 | 82,730 | 86,350 | 89,970 | 93,590 | 97,210 | 19,010 | 29,870 | 27,150 | 10,860 |
| 2,920,000 | 2,930,000 | 61,390 | 65,010 | 68,630 | 72,250 | 75,870 | 79,490 | 83,110 | 86,730 | 90,350 | 93,970 | 97,590 | 19,010 | 29,870 | 27,150 | 10,860 |
| 2,930,000 | 2,940,000 | 61,770 | 65,390 | 69,010 | 72,630 | 76,250 | 79,870 | 83,490 | 87,110 | 90,730 | 94,350 | 97,970 | 19,010 | 29,870 | 27,150 | 10,860 |
| 2,940,000 | 2,950,000 | 62,150 | 65,770 | 69,390 | 73,010 | 76,630 | 80,250 | 83,870 | 87,490 | 91,110 | 94,730 | 98,350 | 19,010 | 29,870 | 27,150 | 10,860 |
| 2,950,000 | 2,960,000 | 62,530 | 66,150 | 69,770 | 73,390 | 77,010 | 80,630 | 84,250 | 87,870 | 91,490 | 95,110 | 98,730 | 19,010 | 29,870 | 27,150 | 10,860 |
| 2,960,000 | 2,970,000 | 62,910 | 66,530 | 70,150 | 73,770 | 77,390 | 81,010 | 84,630 | 88,250 | 91,870 | 95,490 | 99,110 | 19,010 | 29,870 | 27,150 | 10,860 |
| 2,970,000 | 2,980,000 | 63,290 | 66,910 | 70,530 | 74,150 | 77,770 | 81,390 | 85,010 | 88,630 | 92,250 | 95,870 | 99,490 | 19,010 | 29,870 | 27,150 | 10,860 |
| 2,980,000 | 2,990,000 | 63,670 | 67,290 | 70,910 | 74,530 | 78,150 | 81,770 | 85,390 | 89,010 | 92,630 | 96,250 | 99,870 | 19,010 | 29,870 | 27,150 | 10,860 |
| 2,990,000 | 3,000,000 | 64,050 | 67,670 | 71,290 | 74,910 | 78,530 | 82,150 | 85,770 | 89,390 | 93,010 | 96,630 | 100,250 | 19,010 | 29,870 | 27,150 | 10,860 |
| 3,000,000 | 3,010,000 | 64,430 | 68,050 | 71,670 | 75,290 | 78,910 | 82,530 | 86,150 | 89,770 | 93,390 | 97,010 | 100,630 | 19,010 | 29,870 | 27,150 | 10,860 |
| 3,010,000 | 3,020,000 | 64,430 | 68,430 | 72,050 | 75,670 | 79,290 | 82,910 | 86,530 | 90,150 | 93,770 | 97,390 | 101,010 | 19,390 | 30,250 | 27,530 | 11,240 |
| 3,020,000 | 3,030,000 | 64,430 | 68,430 | 72,430 | 76,050 | 79,670 | 83,290 | 86,910 | 90,530 | 94,150 | 97,770 | 101,390 | 19,770 | 30,630 | 27,910 | 11,620 |
| 3,030,000 | 3,040,000 | 64,430 | 68,430 | 72,430 | 76,430 | 80,050 | 83,670 | 87,290 | 90,910 | 94,530 | 98,150 | 101,770 | 20,150 | 31,010 | 28,290 | 12,000 |
| 3,040,000 | 3,050,000 | 64,430 | 68,430 | 72,430 | 76,430 | 80,430 | 84,050 | 87,670 | 91,290 | 94,910 | 98,530 | 102,150 | 20,530 | 31,390 | 28,670 | 12,000 |
| 3,050,000 | 3,060,000 | 64,430 | 68,430 | 72,430 | 76,430 | 80,430 | 84,430 | 88,050 | 91,670 | 95,290 | 98,910 | 102,530 | 20,910 | 31,770 | 29,050 | 12,000 |
| 3,060,000 | 3,070,000 | 64,430 | 68,430 | 72,430 | 76,430 | 80,430 | 84,430 | 88,430 | 92,050 | 95,670 | 99,290 | 102,910 | 21,000 | 32,150 | 29,430 | 12,000 |
| 3,070,000 | 3,080,000 | 64,430 | 68,430 | 72,430 | 76,430 | 80,430 | 84,430 | 88,430 | 92,430 | 96,050 | 99,670 | 103,290 | 21,000 | 32,530 | 29,810 | 12,000 |
| 3,080,000 | 3,090,000 | 64,430 | 68,430 | 72,430 | 76,430 | 80,430 | 84,430 | 88,430 | 92,430 | 96,430 | 100,050 | 103,670 | 21,000 | 32,910 | 30,000 | 12,000 |
| 3,090,000 | 3,100,000 | 64,430 | 68,430 | 72,430 | 76,430 | 80,430 | 84,430 | 88,430 | 92,430 | 96,430 | 100,430 | 104,050 | 21,000 | 33,000 | 30,000 | 12,000 |
| 3,100,000 | 4,000,000 | 64,430 | 68,430 | 72,430 | 76,430 | 80,430 | 84,430 | 88,430 | 92,430 | 96,430 | 100,430 | 104,430 | 21,000 | 33,000 | 30,000 | 12,000 |
| 4,000,000 | 4,010,000 | 64,930 | 68,930 | 72,930 | 76,930 | 80,930 | 84,930 | 88,930 | 92,930 | 96,930 | 100,930 | 104,930 | 21,000 | 33,000 | 30,000 | 12,000 |
| 4,010,000 | 4,020,000 | 64,930 | 69,430 | 73,430 | 77,430 | 81,430 | 85,430 | 89,430 | 93,430 | 97,430 | 101,430 | 105,430 | 21,500 | 33,500 | 30,500 | 12,500 |
| 4,020,000 | 4,030,000 | 64,930 | 69,430 | 73,930 | 77,930 | 81,930 | 85,930 | 89,930 | 93,930 | 97,930 | 101,930 | 105,930 | 22,000 | 34,000 | 31,000 | 13,000 |
| 4,030,000 | 4,040,000 | 64,930 | 69,430 | 73,930 | 78,430 | 82,430 | 86,430 | 90,430 | 94,430 | 98,430 | 102,430 | 106,430 | 22,500 | 34,500 | 31,500 | 13,500 |
| 4,040,000 | 4,050,000 | 64,930 | 69,430 | 73,930 | 78,430 | 82,930 | 86,930 | 90,930 | 94,930 | 98,930 | 102,930 | 106,930 | 23,000 | 35,000 | 32,000 | 13,500 |
| 4,050,000 | 4,060,000 | 64,930 | 69,430 | 73,930 | 78,430 | 82,930 | 87,430 | 91,430 | 95,430 | 99,430 | 103,430 | 107,430 | 23,500 | 35,500 | 32,500 | 13,500 |
| 4,060,000 | 4,070,000 | 64,930 | 69,430 | 73,930 | 78,430 | 82,930 | 87,430 | 91,930 | 95,930 | 99,930 | 103,930 | 107,930 | 23,630 | 36,000 | 33,000 | 13,500 |
| 4,070,000 | 4,080,000 | 64,930 | 69,430 | 73,930 | 78,430 | 82,930 | 87,430 | 91,930 | 96,430 | 100,430 | 104,430 | 108,430 | 23,630 | 36,500 | 33,500 | 13,500 |
| 4,080,000 | 4,090,000 | 64,930 | 69,430 | 73,930 | 78,430 | 82,930 | 87,430 | 91,930 | 96,430 | 100,930 | 104,930 | 108,930 | 23,630 | 37,000 | 33,750 | 13,500 |
| 4,090,000 | 4,100,000 | 64,930 | 69,430 | 73,930 | 78,430 | 82,930 | 87,430 | 91,930 | 96,430 | 100,930 | 105,430 | 109,430 | 23,630 | 37,130 | 33,750 | 13,500 |
| 4,100,000 | 6,000,000 | 64,930 | 69,430 | 73,930 | 78,430 | 82,930 | 87,430 | 91,930 | 96,430 | 100,930 | 105,430 | 109,930 | 23,630 | 37,130 | 33,750 | 13,500 |
| 6,000,000 | 6,010,000 | 65,430 | 69,930 | 74,430 | 78,930 | 83,430 | 87,930 | 92,430 | 96,930 | 101,430 | 105,930 | 110,430 | 23,630 | 37,130 | 33,750 | 13,500 |
| 6,010,000 | 6,020,000 | 65,430 | 70,430 | 74,930 | 79,430 | 83,930 | 88,430 | 92,930 | 97,430 | 101,930 | 106,430 | 110,930 | 24,130 | 37,630 | 34,250 | 14,000 |
| 6,020,000 | 6,030,000 | 65,430 | 70,430 | 75,430 | 79,930 | 84,430 | 88,930 | 93,430 | 97,930 | 102,430 | 106,930 | 111,430 | 24,630 | 38,130 | 34,750 | 14,500 |
(6)
| Taxable aggregate income and similar amount for 1965 income tax | Column A | Column B | Column C | ||||||||||||||
| Number of dependents and similar persons | 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 20 or older | Age 19 | Under 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 | |
| 6,030,000 | 6,040,000 | 65,430 | 70,430 | 75,430 | 80,430 | 84,930 | 89,430 | 93,930 | 98,430 | 102,930 | 107,430 | 111,930 | 25,130 | 38,630 | 35,250 | 15,000 | |
| 6,040,000 | 6,050,000 | 65,430 | 70,430 | 75,430 | 80,430 | 85,430 | 89,930 | 94,430 | 98,930 | 103,430 | 107,930 | 112,430 | 25,630 | 39,130 | 35,750 | 15,000 | |
| 6,050,000 | 6,060,000 | 65,430 | 70,430 | 75,430 | 80,430 | 85,430 | 90,430 | 94,930 | 99,430 | 103,930 | 108,430 | 112,930 | 26,130 | 39,630 | 36,250 | 15,000 | |
| 6,060,000 | 6,070,000 | 65,430 | 70,430 | 75,430 | 80,430 | 85,430 | 90,430 | 95,430 | 99,930 | 104,430 | 108,930 | 113,430 | 26,250 | 40,130 | 36,750 | 15,000 | |
| 6,070,000 | 6,080,000 | 65,430 | 70,430 | 75,430 | 80,430 | 85,430 | 90,430 | 95,430 | 100,430 | 104,930 | 109,430 | 113,930 | 26,250 | 40,630 | 37,250 | 15,000 | |
| 6,080,000 | 6,090,000 | 65,430 | 70,430 | 75,430 | 80,430 | 85,430 | 90,430 | 95,430 | 100,430 | 105,430 | 109,930 | 114,430 | 26,250 | 41,130 | 37,500 | 15,000 | |
| 6,090,000 | 6,100,000 | 65,430 | 70,430 | 75,430 | 80,430 | 85,430 | 90,430 | 95,430 | 100,430 | 105,430 | 110,430 | 114,930 | 26,250 | 41,250 | 37,500 | 15,000 | |
| 6,100,000 | 10,000,000 | 65,430 | 70,430 | 75,430 | 80,430 | 85,430 | 90,430 | 95,430 | 100,430 | 105,430 | 110,430 | 115,430 | 26,250 | 41,250 | 37,500 | 15,000 | |
| 10,000,000 | 10,010,000 | 65,930 | 70,930 | 75,930 | 80,930 | 85,930 | 90,930 | 95,930 | 100,930 | 105,930 | 110,930 | 115,930 | 26,250 | 41,250 | 37,500 | 15,000 | |
| 10,010,000 | 10,020,000 | 65,930 | 71,430 | 76,430 | 81,430 | 86,430 | 91,430 | 96,430 | 101,430 | 106,430 | 111,430 | 116,430 | 26,750 | 41,750 | 38,000 | 15,500 | |
| 10,020,000 | 10,030,000 | 65,930 | 71,430 | 76,930 | 81,930 | 86,930 | 91,930 | 96,930 | 101,930 | 106,930 | 111,930 | 116,930 | 27,250 | 42,250 | 38,500 | 16,000 | |
| 10,030,000 | 10,040,000 | 65,930 | 71,430 | 76,930 | 82,430 | 87,430 | 92,430 | 97,430 | 102,430 | 107,430 | 112,430 | 117,430 | 27,750 | 42,750 | 39,000 | 16,500 | |
| 10,040,000 | 10,050,000 | 65,930 | 71,430 | 76,930 | 82,430 | 87,930 | 92,930 | 97,930 | 102,930 | 107,930 | 112,930 | 117,930 | 28,250 | 43,250 | 39,500 | 16,500 | |
| 10,050,000 | 10,060,000 | 65,930 | 71,430 | 76,930 | 82,430 | 87,930 | 93,430 | 98,430 | 103,430 | 108,430 | 113,430 | 118,430 | 28,750 | 43,750 | 40,000 | 16,500 | |
| 10,060,000 | 10,070,000 | 65,930 | 71,430 | 76,930 | 82,430 | 87,930 | 93,430 | 98,930 | 103,930 | 108,930 | 113,930 | 118,930 | 28,880 | 44,250 | 40,500 | 16,500 | |
| 10,070,000 | 10,080,000 | 65,930 | 71,430 | 76,930 | 82,430 | 87,930 | 93,430 | 98,930 | 104,430 | 109,430 | 114,430 | 119,430 | 28,880 | 44,750 | 41,000 | 16,500 | |
| 10,080,000 | 10,090,000 | 65,930 | 71,430 | 76,930 | 82,430 | 87,930 | 93,430 | 98,930 | 104,430 | 109,930 | 114,930 | 119,930 | 28,880 | 45,250 | 41,250 | 16,500 | |
| 10,090,000 | 10,100,000 | 65,930 | 71,430 | 76,930 | 82,430 | 87,930 | 93,430 | 98,930 | 104,430 | 109,930 | 115,430 | 120,430 | 28,880 | 45,380 | 41,250 | 16,500 | |
| 10,100,000 | 20,000,000 | 65,930 | 71,430 | 76,930 | 82,430 | 87,930 | 93,430 | 98,930 | 104,430 | 109,930 | 115,430 | 120,930 | 28,880 | 45,380 | 41,250 | 16,500 | |
| 20,000,000 | 20,010,000 | 66,430 | 71,930 | 77,430 | 82,930 | 88,430 | 93,930 | 99,430 | 104,930 | 110,430 | 115,930 | 121,430 | 28,880 | 45,380 | 41,250 | 16,500 | |
| 20,010,000 | 20,020,000 | 66,430 | 72,430 | 77,930 | 83,430 | 88,930 | 94,430 | 99,930 | 105,430 | 110,930 | 116,430 | 121,930 | 29,380 | 45,880 | 41,750 | 17,000 | |
| 20,020,000 | 20,030,000 | 66,430 | 72,430 | 78,430 | 83,930 | 89,430 | 94,930 | 100,430 | 105,930 | 111,430 | 116,930 | 122,430 | 29,880 | 46,380 | 42,250 | 17,500 | |
| 20,030,000 | 20,040,000 | 66,430 | 72,430 | 78,430 | 84,430 | 89,930 | 95,430 | 100,930 | 106,430 | 111,930 | 117,430 | 122,930 | 30,380 | 46,880 | 42,750 | 18,000 | |
| 20,040,000 | 20,050,000 | 66,430 | 72,430 | 78,430 | 84,430 | 90,430 | 95,930 | 101,430 | 106,930 | 112,430 | 117,930 | 123,430 | 30,880 | 47,380 | 43,250 | 18,000 | |
| 20,050,000 | 20,060,000 | 66,430 | 72,430 | 78,430 | 84,430 | 90,430 | 96,430 | 101,930 | 107,430 | 112,930 | 118,430 | 123,930 | 31,380 | 47,880 | 43,750 | 18,000 | |
| 20,060,000 | 20,070,000 | 66,430 | 72,430 | 78,430 | 84,430 | 90,430 | 96,430 | 102,430 | 107,930 | 113,430 | 118,930 | 124,430 | 31,500 | 48,380 | 44,250 | 18,000 | |
| 20,070,000 | 20,080,000 | 66,430 | 72,430 | 78,430 | 84,430 | 90,430 | 96,430 | 102,430 | 108,430 | 113,930 | 119,430 | 124,930 | 31,500 | 48,880 | 44,750 | 18,000 | |
| 20,080,000 | 20,090,000 | 66,430 | 72,430 | 78,430 | 84,430 | 90,430 | 96,430 | 102,430 | 108,430 | 114,430 | 119,930 | 125,430 | 31,500 | 49,380 | 45,000 | 18,000 | |
| 20,090,000 | 20,100,000 | 66,430 | 72,430 | 78,430 | 84,430 | 90,430 | 96,430 | 102,430 | 108,430 | 114,430 | 120,430 | 125,930 | 31,500 | 49,500 | 45,000 | 18,000 | |
| 20,100,000 | 30,000,000 | 66,430 | 72,430 | 78,430 | 84,430 | 90,430 | 96,430 | 102,430 | 108,430 | 114,430 | 120,430 | 126,430 | 31,500 | 49,500 | 45,000 | 18,000 | |
| 30,000,000 | 30,010,000 | 66,930 | 72,930 | 78,930 | 84,930 | 90,930 | 96,930 | 102,930 | 108,930 | 114,930 | 120,930 | 126,930 | 31,500 | 49,500 | 45,000 | 18,000 | |
| 30,010,000 | 30,020,000 | 66,930 | 73,430 | 79,430 | 85,430 | 91,430 | 97,430 | 103,430 | 109,430 | 115,430 | 121,430 | 127,430 | 32,000 | 50,000 | 45,500 | 18,500 | |
| 30,020,000 | 30,030,000 | 66,930 | 73,430 | 79,930 | 85,930 | 91,930 | 97,930 | 103,930 | 109,930 | 115,930 | 121,930 | 127,930 | 32,500 | 50,500 | 46,000 | 19,000 | |
| 30,030,000 | 30,040,000 | 66,930 | 73,430 | 79,930 | 86,430 | 92,430 | 98,430 | 104,430 | 110,430 | 116,430 | 122,430 | 128,430 | 33,000 | 51,000 | 46,500 | 19,500 | |
| 30,040,000 | 30,050,000 | 66,930 | 73,430 | 79,930 | 86,430 | 92,930 | 98,930 | 104,930 | 110,930 | 116,930 | 122,930 | 128,930 | 33,500 | 51,500 | 47,000 | 19,500 | |
| 30,050,000 | 30,060,000 | 66,930 | 73,430 | 79,930 | 86,430 | 92,930 | 99,430 | 105,430 | 111,430 | 117,430 | 123,430 | 129,430 | 34,000 | 52,000 | 47,500 | 19,500 | |
| 30,060,000 | 30,070,000 | 66,930 | 73,430 | 79,930 | 86,430 | 92,930 | 99,430 | 105,930 | 111,930 | 117,930 | 123,930 | 129,930 | 34,130 | 52,500 | 48,000 | 19,500 | |
| 30,070,000 | 30,080,000 | 66,930 | 73,430 | 79,930 | 86,430 | 92,930 | 99,430 | 105,930 | 112,430 | 118,430 | 124,430 | 130,430 | 34,130 | 53,000 | 48,500 | 19,500 | |
| 30,080,000 | 30,090,000 | 66,930 | 73,430 | 79,930 | 86,430 | 92,930 | 99,430 | 105,930 | 112,430 | 118,930 | 124,930 | 130,930 | 34,130 | 53,500 | 48,750 | 19,500 | |
| 30,090,000 | 30,100,000 | 66,930 | 73,430 | 79,930 | 86,430 | 92,930 | 99,430 | 105,930 | 112,430 | 118,930 | 125,430 | 131,430 | 34,130 | 53,630 | 48,750 | 19,500 | |
| 30,100,000 | 45,000,000 | 66,930 | 73,430 | 79,930 | 86,430 | 92,930 | 99,430 | 105,930 | 112,430 | 118,930 | 125,430 | 131,930 | 34,130 | 53,630 | 48,750 | 19,500 | |
| 45,000,000 | 45,010,000 | 67,430 | 73,930 | 80,430 | 86,930 | 93,430 | 99,930 | 106,430 | 112,930 | 119,430 | 125,930 | 132,430 | 34,130 | 53,630 | 48,750 | 19,500 | |
| 45,010,000 | 45,020,000 | 67,430 | 74,430 | 80,930 | 87,430 | 93,930 | 100,430 | 106,930 | 113,430 | 119,930 | 126,430 | 132,930 | 34,630 | 54,130 | 49,250 | 20,000 | |
| 45,020,000 | 45,030,000 | 67,430 | 74,430 | 81,430 | 87,930 | 94,430 | 100,930 | 107,430 | 113,930 | 120,430 | 126,930 | 133,430 | 35,130 | 54,630 | 49,750 | 20,500 | |
| 45,030,000 | 45,040,000 | 67,430 | 74,430 | 81,430 | 88,430 | 94,930 | 101,430 | 107,930 | 114,430 | 120,930 | 127,430 | 133,930 | 35,630 | 55,130 | 50,250 | 21,000 | |
| 45,040,000 | 45,050,000 | 67,430 | 74,430 | 81,430 | 88,430 | 95,430 | 101,930 | 108,430 | 114,930 | 121,430 | 127,930 | 134,430 | 36,130 | 55,630 | 50,750 | 21,000 | |
| 45,050,000 | 45,060,000 | 67,430 | 74,430 | 81,430 | 88,430 | 95,430 | 102,430 | 108,930 | 115,430 | 121,930 | 128,430 | 134,930 | 36,630 | 56,130 | 51,250 | 21,000 | |
| 45,060,000 | 45,070,000 | 67,430 | 74,430 | 81,430 | 88,430 | 95,430 | 102,430 | 109,430 | 115,930 | 122,430 | 128,930 | 135,430 | 36,750 | 56,630 | 51,750 | 21,000 | |
| 45,070,000 | 45,080,000 | 67,430 | 74,430 | 81,430 | 88,430 | 95,430 | 102,430 | 109,430 | 116,430 | 122,930 | 129,430 | 135,930 | 36,750 | 57,130 | 52,250 | 21,000 | |
| 45,080,000 | 45,090,000 | 67,430 | 74,430 | 81,430 | 88,430 | 95,430 | 102,430 | 109,430 | 116,430 | 123,430 | 129,930 | 136,430 | 36,750 | 57,630 | 52,500 | 21,000 | |
(7)
| Taxable aggregate income and similar amount for 1965 income tax | Column A | Column B | Column C | ||||||||||||||
| Number of dependents and similar persons | 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 20 or older | Age 19 | Under 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 | |
| 45,090,000 | 45,100,000 | 67,430 | 74,430 | 81,430 | 88,430 | 95,430 | 102,430 | 109,430 | 116,430 | 123,430 | 130,430 | 136,930 | 36,750 | 57,750 | 52,500 | 21,000 | |
| 45,100,000 | 60,000,000 | 67,430 | 74,430 | 81,430 | 88,430 | 95,430 | 102,430 | 109,430 | 116,430 | 123,430 | 130,430 | 137,430 | 36,750 | 57,750 | 52,500 | 21,000 | |
| 60,000,000 | 60,010,000 | 67,930 | 74,930 | 81,930 | 88,930 | 95,930 | 102,930 | 109,930 | 116,930 | 123,930 | 130,930 | 137,930 | 36,750 | 57,750 | 52,500 | 21,000 | |
| 60,010,000 | 60,020,000 | 67,930 | 75,430 | 82,430 | 89,430 | 96,430 | 103,430 | 110,430 | 117,430 | 124,430 | 131,430 | 138,430 | 37,250 | 58,250 | 53,000 | 21,500 | |
| 60,020,000 | 60,030,000 | 67,930 | 75,430 | 82,930 | 89,930 | 96,930 | 103,930 | 110,930 | 117,930 | 124,930 | 131,930 | 138,930 | 37,750 | 58,750 | 53,500 | 22,000 | |
| 60,030,000 | 60,040,000 | 67,930 | 75,430 | 82,930 | 90,430 | 97,430 | 104,430 | 111,430 | 118,430 | 125,430 | 132,430 | 139,430 | 38,250 | 59,250 | 54,000 | 22,500 | |
| 60,040,000 | 60,050,000 | 67,930 | 75,430 | 82,930 | 90,430 | 97,930 | 104,930 | 111,930 | 118,930 | 125,930 | 132,930 | 139,930 | 38,750 | 59,750 | 54,500 | 22,500 | |
| 60,050,000 | 60,060,000 | 67,930 | 75,430 | 82,930 | 90,430 | 97,930 | 105,430 | 112,430 | 119,430 | 126,430 | 133,430 | 140,430 | 39,250 | 60,250 | 55,000 | 22,500 | |
| 60,060,000 | 60,070,000 | 67,930 | 75,430 | 82,930 | 90,430 | 97,930 | 105,430 | 112,930 | 119,930 | 126,930 | 133,930 | 140,930 | 39,380 | 60,750 | 55,500 | 22,500 | |
| 60,070,000 | 60,080,000 | 67,930 | 75,430 | 82,930 | 90,430 | 97,930 | 105,430 | 112,930 | 120,430 | 127,430 | 134,430 | 141,430 | 39,380 | 61,250 | 56,000 | 22,500 | |
| 60,080,000 | 60,090,000 | 67,930 | 75,430 | 82,930 | 90,430 | 97,930 | 105,430 | 112,930 | 120,430 | 127,930 | 134,930 | 141,930 | 39,380 | 61,750 | 56,250 | 22,500 | |
| 60,090,000 | 60,100,000 | 67,930 | 75,430 | 82,930 | 90,430 | 97,930 | 105,430 | 112,930 | 120,430 | 127,930 | 135,430 | 142,430 | 39,380 | 61,880 | 56,250 | 22,500 | |
| 60,100,000 yen or more | 67,930 | 75,430 | 82,930 | 90,430 | 97,930 | 105,430 | 112,930 | 120,430 | 127,930 | 135,430 | 142,930 | 39,380 | 61,880 | 56,250 | 22,500 | ||
(Note) The terms used in this table are as follows: (1) "Taxable aggregate income and similar amount for 1965 income tax" means the taxable aggregate income and similar amount prescribed in Article 5, paragraph (1), item (ii) (Special Provisions on the Calculation of the Tax Prepayment calculation base for 1966) of the Supplementary Provisions. (2) "Number of dependents and similar persons" means the total number of Claimable Spouses to whom the provisions of Article 77 (Spousal Deduction) of the former Act were applied and dependents to whom the provisions of Article 78, paragraph (1), item (ii) (Deduction for Dependents) of the former Act were applied, with regard to income tax for 1965. (3) "relative employed only by a blue-return filer" means a relative employed only by a blue-return filer prescribed in Article 57, paragraph (1) (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 1965. (4) "relative employed only by the Resident" means a relative employed only by the Resident prescribed in Article 57, paragraph (2) of the former Act to whom the provisions of that paragraph were applied with regard to income tax for 1965. (5) "Full amount" means the amount set forth in Article 5, paragraph (1), item (i) of the Supplementary Provisions.
（一）
| 昭和４０年分の所得税の課税総所得金額等 | 甲 | 乙 | 丙 | |||||||||||||
| 扶養親族等の数 | 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 | ２０歳以上 | １９歳 | １９歳未満 | |||
| 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 |
| １５０，０００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 | |
| １５０，０００ | １６０，０００ | ６３０ | 全額 | 全額 | 全額 | 全額 | 全額 | 全額 | 全額 | 全額 | 全額 | 全額 | 全額 | 全額 | 全額 | 全額 |
| １６０，０００ | １７０，０００ | ６３０ | １，６３０ | 全額 | 全額 | 全額 | 全額 | 全額 | 全額 | 全額 | 全額 | 全額 | 全額 | 全額 | 全額 | 全額 |
| １７０，０００ | １８０，０００ | ６３０ | １，６３０ | ２，６３０ | 全額 | 全額 | 全額 | 全額 | 全額 | 全額 | 全額 | 全額 | 全額 | 全額 | 全額 | 全額 |
| １８０，０００ | １９０，０００ | ６３０ | １，６３０ | ２，６３０ | ３，６３０ | 全額 | 全額 | 全額 | 全額 | 全額 | 全額 | 全額 | 全額 | 全額 | 全額 | ３，０００ |
| １９０，０００ | ２００，０００ | ６３０ | １，６３０ | ２，６３０ | ３，６３０ | ４，６３０ | 全額 | 全額 | 全額 | 全額 | 全額 | 全額 | 全額 | 全額 | 全額 | ３，０００ |
| ２００，０００ | ２１０，０００ | １，１３０ | ２，１３０ | ３，１３０ | ４，１３０ | ５，１３０ | ６，１３０ | 全額 | 全額 | 全額 | 全額 | 全額 | ５，２５０ | 全額 | 全額 | ３，０００ |
| ２１０，０００ | ２２０，０００ | １，５１０ | ２，６３０ | ３，６３０ | ４，６３０ | ５，６３０ | ６，６３０ | ７，６３０ | 全額 | 全額 | 全額 | 全額 | ５，３７０ | 全額 | 全額 | ３，１２０ |
| ２２０，０００ | ２３０，０００ | １，８９０ | ３，０１０ | ４，１３０ | ５，１３０ | ６，１３０ | ７，１３０ | ８，１３０ | ９，１３０ | 全額 | 全額 | 全額 | ５，４９０ | 全額 | ７，７４０ | ３，２４０ |
| ２３０，０００ | ２４０，０００ | ２，２７０ | ３，３９０ | ４，５１０ | ５，６３０ | ６，６３０ | ７，６３０ | ８，６３０ | ９，６３０ | １０，６３０ | 全額 | 全額 | ５，６１０ | ８，６１０ | ７，８６０ | ３，３６０ |
| ２４０，０００ | ２５０，０００ | ２，６５０ | ３，７７０ | ４，８９０ | ６，０１０ | ７，１３０ | ８，１３０ | ９，１３０ | １０，１３０ | １１，１３０ | １２，１３０ | 全額 | ５，７３０ | ８，７３０ | ７，９８０ | ３，３６０ |
| ２５０，０００ | ２６０，０００ | ３，０３０ | ４，１５０ | ５，２７０ | ６，３９０ | ７，５１０ | ８，６３０ | ９，６３０ | １０，６３０ | １１，６３０ | １２，６３０ | １３，６３０ | ５，８５０ | ８，８５０ | ８，１００ | ３，３６０ |
| ２６０，０００ | ２７０，０００ | ３，４１０ | ４，５３０ | ５，６５０ | ６，７７０ | ７，８９０ | ９，０１０ | １０，１３０ | １１，１３０ | １２，１３０ | １３，１３０ | １４，１３０ | ５，８８０ | ８，９７０ | ８，２２０ | ３，３６０ |
| ２７０，０００ | ２８０，０００ | ３，７９０ | ４，９１０ | ６，０３０ | ７，１５０ | ８，２７０ | ９，３９０ | １０，５１０ | １１，６３０ | １２，６３０ | １３，６３０ | １４，６３０ | ５，８８０ | ９，０９０ | ８，３４０ | ３，３６０ |
| ２８０，０００ | ２９０，０００ | ４，１７０ | ５，２９０ | ６，４１０ | ７，５３０ | ８，６５０ | ９，７７０ | １０，８９０ | １２，０１０ | １３，１３０ | １４，１３０ | １５，１３０ | ５，８８０ | ９，２１０ | ８，４００ | ３，３６０ |
| ２９０，０００ | ３００，０００ | ４，５５０ | ５，６７０ | ６，７９０ | ７，９１０ | ９，０３０ | １０，１５０ | １１，２７０ | １２，３９０ | １３，５１０ | １４，６３０ | １５，６３０ | ５，８８０ | ９，２４０ | ８，４００ | ３，３６０ |
| ３００，０００ | ３１０，０００ | ４，９３０ | ６，０５０ | ７，１７０ | ８，２９０ | ９，４１０ | １０，５３０ | １１，６５０ | １２，７７０ | １３，８９０ | １５，０１０ | １６，１３０ | ５，８８０ | ９，２４０ | ８，４００ | ３，３６０ |
| ３１０，０００ | ３２０，０００ | ４，９３０ | ６，４３０ | ７，５５０ | ８，６７０ | ９，７９０ | １０，９１０ | １２，０３０ | １３，１５０ | １４，２７０ | １５，３９０ | １６，５１０ | ６，２６０ | ９，６２０ | ８，７８０ | ３，７４０ |
| ３２０，０００ | ３３０，０００ | ４，９３０ | ６，４３０ | ７，９３０ | ９，０５０ | １０，１７０ | １１，２９０ | １２，４１０ | １３，５３０ | １４，６５０ | １５，７７０ | １６，８９０ | ６，６４０ | １０，０００ | ９，１６０ | ４，１２０ |
| ３３０，０００ | ３４０，０００ | ４，９３０ | ６，４３０ | ７，９３０ | ９，４３０ | １０，５５０ | １１，６７０ | １２，７９０ | １３，９１０ | １５，０３０ | １６，１５０ | １７，２７０ | ７，０２０ | １０，３８０ | ９，５４０ | ４，５００ |
| ３４０，０００ | ３５０，０００ | ４，９３０ | ６，４３０ | ７，９３０ | ９，４３０ | １０，９３０ | １２，０５０ | １３，１７０ | １４，２９０ | １５，４１０ | １６，５３０ | １７，６５０ | ７，４００ | １０，７６０ | ９，９２０ | ４，５００ |
| ３５０，０００ | ３６０，０００ | ４，９３０ | ６，４３０ | ７，９３０ | ９，４３０ | １０，９３０ | １２，４３０ | １３，５５０ | １４，６７０ | １５，７９０ | １６，９１０ | １８，０３０ | ７，７８０ | １１，１４０ | １０，３００ | ４，５００ |
| ３６０，０００ | ３７０，０００ | ４，９３０ | ６，４３０ | ７，９３０ | ９，４３０ | １０，９３０ | １２，４３０ | １３，９３０ | １５，０５０ | １６，１７０ | １７，２９０ | １８，４１０ | ７，８８０ | １１，５２０ | １０，６８０ | ４，５００ |
| ３７０，０００ | ３８０，０００ | ４，９３０ | ６，４３０ | ７，９３０ | ９，４３０ | １０，９３０ | １２，４３０ | １３，９３０ | １５，４３０ | １６，５５０ | １７，６７０ | １８，７９０ | ７，８８０ | １１，９００ | １１，０６０ | ４，５００ |
| ３８０，０００ | ３９０，０００ | ４，９３０ | ６，４３０ | ７，９３０ | ９，４３０ | １０，９３０ | １２，４３０ | １３，９３０ | １５，４３０ | １６，９３０ | １８，０５０ | １９，１７０ | ７，８８０ | １２，２８０ | １１，２５０ | ４，５００ |
| ３９０，０００ | ４００，０００ | ４，９３０ | ６，４３０ | ７，９３０ | ９，４３０ | １０，９３０ | １２，４３０ | １３，９３０ | １５，４３０ | １６，９３０ | １８，４３０ | １９，５５０ | ７，８８０ | １２，３８０ | １１，２５０ | ４，５００ |
| ４００，０００ | ５００，０００ | ４，９３０ | ６，４３０ | ７，９３０ | ９，４３０ | １０，９３０ | １２，４３０ | １３，９３０ | １５，４３０ | １６，９３０ | １８，４３０ | １９，９３０ | ７，８８０ | １２，３８０ | １１，２５０ | ４，５００ |
| ５００，０００ | ５１０，０００ | ５，４３０ | ６，９３０ | ８，４３０ | ９，９３０ | １１，４３０ | １２，９３０ | １４，４３０ | １５，９３０ | １７，４３０ | １８，９３０ | ２０，４３０ | ７，８８０ | １２，３８０ | １１，２５０ | ４，５００ |
| ５１０，０００ | ５２０，０００ | ５，８１０ | ７，４３０ | ８，９３０ | １０，４３０ | １１，９３０ | １３，４３０ | １４，９３０ | １６，４３０ | １７，９３０ | １９，４３０ | ２０，９３０ | ８，０００ | １２，５００ | １１，３７０ | ４，６２０ |
| ５２０，０００ | ５３０，０００ | ６，１９０ | ７，８１０ | ９，４３０ | １０，９３０ | １２，４３０ | １３，９３０ | １５，４３０ | １６，９３０ | １８，４３０ | １９，９３０ | ２１，４３０ | ８，１２０ | １２，６２０ | １１，４９０ | ４，７４０ |
| ５３０，０００ | ５４０，０００ | ６，５７０ | ８，１９０ | ９，８１０ | １１，４３０ | １２，９３０ | １４，４３０ | １５，９３０ | １７，４３０ | １８，９３０ | ２０，４３０ | ２１，９３０ | ８，２４０ | １２，７４０ | １１，６１０ | ４，８６０ |
| ５４０，０００ | ５５０，０００ | ６，９５０ | ８，５７０ | １０，１９０ | １１，８１０ | １３，４３０ | １４，９３０ | １６，４３０ | １７，９３０ | １９，４３０ | ２０，９３０ | ２２，４３０ | ８，３６０ | １２，８６０ | １１，７３０ | ４，８６０ |
| ５５０，０００ | ５６０，０００ | ７，３３０ | ８，９５０ | １０，５７０ | １２，１９０ | １３，８１０ | １５，４３０ | １６，９３０ | １８，４３０ | １９，９３０ | ２１，４３０ | ２２，９３０ | ８，４８０ | １２，９８０ | １１，８５０ | ４，８６０ |
| ５６０，０００ | ５７０，０００ | ７，７１０ | ９，３３０ | １０，９５０ | １２，５７０ | １４，１９０ | １５，８１０ | １７，４３０ | １８，９３０ | ２０，４３０ | ２１，９３０ | ２３，４３０ | ８，５１０ | １３，１００ | １１，９７０ | ４，８６０ |
| ５７０，０００ | ５８０，０００ | ８，０９０ | ９，７１０ | １１，３３０ | １２，９５０ | １４，５７０ | １６，１９０ | １７，８１０ | １９，４３０ | ２０，９３０ | ２２，４３０ | ２３，９３０ | ８，５１０ | １３，２２０ | １２，０９０ | ４，８６０ |
| ５８０，０００ | ５９０，０００ | ８，４７０ | １０，０９０ | １１，７１０ | １３，３３０ | １４，９５０ | １６，５７０ | １８，１９０ | １９，８１０ | ２１，４３０ | ２２，９３０ | ２４，４３０ | ８，５１０ | １３，３４０ | １２，１５０ | ４，８６０ |
| ５９０，０００ | ６００，０００ | ８，８５０ | １０，４７０ | １２，０９０ | １３，７１０ | １５，３３０ | １６，９５０ | １８，５７０ | ２０，１９０ | ２１，８１０ | ２３，４３０ | ２４，９３０ | ８，５１０ | １３，３７０ | １２，１５０ | ４，８６０ |
| ６００，０００ | ６１０，０００ | ９，２３０ | １０，８５０ | １２，４７０ | １４，０９０ | １５，７１０ | １７，３３０ | １８，９５０ | ２０，５７０ | ２２，１９０ | ２３，８１０ | ２５，４３０ | ８，５１０ | １３，３７０ | １２，１５０ | ４，８６０ |
| ６１０，０００ | ６２０，０００ | ９，２３０ | １１，２３０ | １２，８５０ | １４，４７０ | １６，０９０ | １７，７１０ | １９，３３０ | ２０，９５０ | ２２，５７０ | ２４，１９０ | ２５，８１０ | ８，８９０ | １３，７５０ | １２，５３０ | ５，２４０ |
| ６２０，０００ | ６３０，０００ | ９，２３０ | １１，２３０ | １３，２３０ | １４，８５０ | １６，４７０ | １８，０９０ | １９，７１０ | ２１，３３０ | ２２，９５０ | ２４，５７０ | ２６，１９０ | ９，２７０ | １４，１３０ | １２，９１０ | ５，６２０ |
| ６３０，０００ | ６４０，０００ | ９，２３０ | １１，２３０ | １３，２３０ | １５，２３０ | １６，８５０ | １８，４７０ | ２０，０９０ | ２１，７１０ | ２３，３３０ | ２４，９５０ | ２６，５７０ | ９，６５０ | １４，５１０ | １３，２９０ | ６，０００ |
| ６４０，０００ | ６５０，０００ | ９，２３０ | １１，２３０ | １３，２３０ | １５，２３０ | １７，２３０ | １８，８５０ | ２０，４７０ | ２２，０９０ | ２３，７１０ | ２５，３３０ | ２６，９５０ | １０，０３０ | １４，８９０ | １３，６７０ | ６，０００ |
| ６５０，０００ | ６６０，０００ | ９，２３０ | １１，２３０ | １３，２３０ | １５，２３０ | １７，２３０ | １９，２３０ | ２０，８５０ | ２２，４７０ | ２４，０９０ | ２５，７１０ | ２７，３３０ | １０，４１０ | １５，２７０ | １４，０５０ | ６，０００ |
| ６６０，０００ | ６７０，０００ | ９，２３０ | １１，２３０ | １３，２３０ | １５，２３０ | １７，２３０ | １９，２３０ | ２１，２３０ | ２２，８５０ | ２４，４７０ | ２６，０９０ | ２７，７１０ | １０，５００ | １５，６５０ | １４，４３０ | ６，０００ |
| ６７０，０００ | ６８０，０００ | ９，２３０ | １１，２３０ | １３，２３０ | １５，２３０ | １７，２３０ | １９，２３０ | ２１，２３０ | ２３，２３０ | ２４，８５０ | ２６，４７０ | ２８，０９０ | １０，５００ | １６，０３０ | １４，８１０ | ６，０００ |
| ６８０，０００ | ６９０，０００ | ９，２３０ | １１，２３０ | １３，２３０ | １５，２３０ | １７，２３０ | １９，２３０ | ２１，２３０ | ２３，２３０ | ２５，２３０ | ２６，８５０ | ２８，４７０ | １０，５００ | １６，４１０ | １５，０００ | ６，０００ |
（二）
| 昭和４０年分の所得税の課税総所得金額等 | 甲 | 乙 | 丙 | |||||||||||||
| 扶養親族等の数 | 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 | ２０歳以上 | １９歳 | １９歳未満 | |||
| 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 |
| ６９０，０００ | ７００，０００ | ９，２３０ | １１，２３０ | １３，２３０ | １５，２３０ | １７，２３０ | １９，２３０ | ２１，２３０ | ２３，２３０ | ２５，２３０ | ２７，２３０ | ２８，８５０ | １０，５００ | １６，５００ | １５，０００ | ６，０００ |
| ７００，０００ | ８００，０００ | ９，２３０ | １１，２３０ | １３，２３０ | １５，２３０ | １７，２３０ | １９，２３０ | ２１，２３０ | ２３，２３０ | ２５，２３０ | ２７，２３０ | ２９，２３０ | １０，５００ | １６，５００ | １５，０００ | ６，０００ |
| ８００，０００ | ８１０，０００ | ９，７３０ | １１，７３０ | １３，７３０ | １５，７３０ | １７，７３０ | １９，７３０ | ２１，７３０ | ２３，７３０ | ２５，７３０ | ２７，７３０ | ２９，７３０ | １０，５００ | １６，５００ | １５，０００ | ６，０００ |
| ８１０，０００ | ８２０，０００ | １０，１１０ | １２，２３０ | １４，２３０ | １６，２３０ | １８，２３０ | ２０，２３０ | ２２，２３０ | ２４，２３０ | ２６，２３０ | ２８，２３０ | ３０，２３０ | １０，６２０ | １６，６２０ | １５，１２０ | ６，１２０ |
| ８２０，０００ | ８３０，０００ | １０，４９０ | １２，６１０ | １４，７３０ | １６，７３０ | １８，７３０ | ２０，７３０ | ２２，７３０ | ２４，７３０ | ２６，７３０ | ２８，７３０ | ３０，７３０ | １０，７４０ | １６，７４０ | １５，２４０ | ６，２４０ |
| ８３０，０００ | ８４０，０００ | １０，８７０ | １２，９９０ | １５，１１０ | １７，２３０ | １９，２３０ | ２１，２３０ | ２３，２３０ | ２５，２３０ | ２７，２３０ | ２９，２３０ | ３１，２３０ | １０，８６０ | １６，８６０ | １５，３６０ | ６，３６０ |
| ８４０，０００ | ８５０，０００ | １１，２５０ | １３，３７０ | １５，４９０ | １７，６１０ | １９，７３０ | ２１，７３０ | ２３，７３０ | ２５，７３０ | ２７，７３０ | ２９，７３０ | ３１，７３０ | １０，９８０ | １６，９８０ | １５，４８０ | ６，３６０ |
| ８５０，０００ | ８６０，０００ | １１，６３０ | １３，７５０ | １５，８７０ | １７，９９０ | ２０，１１０ | ２２，２３０ | ２４，２３０ | ２６，２３０ | ２８，２３０ | ３０，２３０ | ３２，２３０ | １１，１００ | １７，１００ | １５，６００ | ６，３６０ |
| ８６０，０００ | ８７０，０００ | １２，０１０ | １４，１３０ | １６，２５０ | １８，３７０ | ２０，４９０ | ２２，６１０ | ２４，７３０ | ２６，７３０ | ２８，７３０ | ３０，７３０ | ３２，７３０ | １１，１３０ | １７，２２０ | １５，７２０ | ６，３６０ |
| ８７０，０００ | ８８０，０００ | １２，３９０ | １４，５１０ | １６，６３０ | １８，７５０ | ２０，８７０ | ２２，９９０ | ２５，１１０ | ２７，２３０ | ２９，２３０ | ３１，２３０ | ３３，２３０ | １１，１３０ | １７，３４０ | １５，８４０ | ６，３６０ |
| ８８０，０００ | ８９０，０００ | １２，７７０ | １４，８９０ | １７，０１０ | １９，１３０ | ２１，２５０ | ２３，３７０ | ２５，４９０ | ２７，６１０ | ２９，７３０ | ３１，７３０ | ３３，７３０ | １１，１３０ | １７，４６０ | １５，９００ | ６，３６０ |
| ８９０，０００ | ９００，０００ | １３，１５０ | １５，２７０ | １７，３９０ | １９，５１０ | ２１，６３０ | ２３，７５０ | ２５，８７０ | ２７，９９０ | ３０，１１０ | ３２，２３０ | ３４，２３０ | １１，１３０ | １７，４９０ | １５，９００ | ６，３６０ |
| ９００，０００ | ９１０，０００ | １３，５３０ | １５，６５０ | １７，７７０ | １９，８９０ | ２２，０１０ | ２４，１３０ | ２６，２５０ | ２８，３７０ | ３０，４９０ | ３２，６１０ | ３４，７３０ | １１，１３０ | １７，４９０ | １５，９００ | ６，３６０ |
| ９１０，０００ | ９２０，０００ | １３，９１０ | １６，０３０ | １８，１５０ | ２０，２７０ | ２２，３９０ | ２４，５１０ | ２６，６３０ | ２８，７５０ | ３０，８７０ | ３２，９９０ | ３５，１１０ | １１，１３０ | １７，４９０ | １５，９００ | ６，３６０ |
| ９２０，０００ | ９３０，０００ | １４，２９０ | １６，４１０ | １８，５３０ | ２０，６５０ | ２２，７７０ | ２４，８９０ | ２７，０１０ | ２９，１３０ | ３１，２５０ | ３３，３７０ | ３５，４９０ | １１，１３０ | １７，４９０ | １５，９００ | ６，３６０ |
| ９３０，０００ | ９４０，０００ | １４，６７０ | １６，７９０ | １８，９１０ | ２１，０３０ | ２３，１５０ | ２５，２７０ | ２７，３９０ | ２９，５１０ | ３１，６３０ | ３３，７５０ | ３５，８７０ | １１，１３０ | １７，４９０ | １５，９００ | ６，３６０ |
| ９４０，０００ | ９５０，０００ | １５，０５０ | １７，１７０ | １９，２９０ | ２１，４１０ | ２３，５３０ | ２５，６５０ | ２７，７７０ | ２９，８９０ | ３２，０１０ | ３４，１３０ | ３６，２５０ | １１，１３０ | １７，４９０ | １５，９００ | ６，３６０ |
| ９５０，０００ | ９６０，０００ | １５，４３０ | １７，５５０ | １９，６７０ | ２１，７９０ | ２３，９１０ | ２６，０３０ | ２８，１５０ | ３０，２７０ | ３２，３９０ | ３４，５１０ | ３６，６３０ | １１，１３０ | １７，４９０ | １５，９００ | ６，３６０ |
| ９６０，０００ | ９７０，０００ | １５，８１０ | １７，９３０ | ２０，０５０ | ２２，１７０ | ２４，２９０ | ２６，４１０ | ２８，５３０ | ３０，６５０ | ３２，７７０ | ３４，８９０ | ３７，０１０ | １１，１３０ | １７，４９０ | １５，９００ | ６，３６０ |
| ９７０，０００ | ９８０，０００ | １６，１９０ | １８，３１０ | ２０，４３０ | ２２，５５０ | ２４，６７０ | ２６，７９０ | ２８，９１０ | ３１，０３０ | ３３，１５０ | ３５，２７０ | ３７，３９０ | １１，１３０ | １７，４９０ | １５，９００ | ６，３６０ |
| ９８０，０００ | ９９０，０００ | １６，５７０ | １８，６９０ | ２０，８１０ | ２２，９３０ | ２５，０５０ | ２７，１７０ | ２９，２９０ | ３１，４１０ | ３３，５３０ | ３５，６５０ | ３７，７７０ | １１，１３０ | １７，４９０ | １５，９００ | ６，３６０ |
| ９９０，０００ | １，０００，０００ | １６，９５０ | １９，０７０ | ２１，１９０ | ２３，３１０ | ２５，４３０ | ２７，５５０ | ２９，６７０ | ３１，７９０ | ３３，９１０ | ３６，０３０ | ３８，１５０ | １１，１３０ | １７，４９０ | １５，９００ | ６，３６０ |
| １，０００，０００ | １，０１０，０００ | １７，３３０ | １９，４５０ | ２１，５７０ | ２３，６９０ | ２５，８１０ | ２７，９３０ | ３０，０５０ | ３２，１７０ | ３４，２９０ | ３６，４１０ | ３８，５３０ | １１，１３０ | １７，４９０ | １５，９００ | ６，３６０ |
| １，０１０，０００ | １，０２０，０００ | １７，３３０ | １９，８３０ | ２１，９５０ | ２４，０７０ | ２６，１９０ | ２８，３１０ | ３０，４３０ | ３２，５５０ | ３４，６７０ | ３６，７９０ | ３８，９１０ | １１，５１０ | １７，８７０ | １６，２８０ | ６，７４０ |
| １，０２０，０００ | １，０３０，０００ | １７，３３０ | １９，８３０ | ２２，３３０ | ２４，４５０ | ２６，５７０ | ２８，６９０ | ３０，８１０ | ３２，９３０ | ３５，０５０ | ３７，１７０ | ３９，２９０ | １１，８９０ | １８，２５０ | １６，６６０ | ７，１２０ |
| １，０３０，０００ | １，０４０，０００ | １７，３３０ | １９，８３０ | ２２，３３０ | ２４，８３０ | ２６，９５０ | ２９，０７０ | ３１，１９０ | ３３，３１０ | ３５，４３０ | ３７，５５０ | ３９，６７０ | １２，２７０ | １８，６３０ | １７，０４０ | ７，５００ |
| １，０４０，０００ | １，０５０，０００ | １７，３３０ | １９，８３０ | ２２，３３０ | ２４，８３０ | ２７，３３０ | ２９，４５０ | ３１，５７０ | ３３，６９０ | ３５，８１０ | ３７，９３０ | ４０，０５０ | １２，６５０ | １９，０１０ | １７，４２０ | ７，５００ |
| １，０５０，０００ | １，０６０，０００ | １７，３３０ | １９，８３０ | ２２，３３０ | ２４，８３０ | ２７，３３０ | ２９，８３０ | ３１，９５０ | ３４，０７０ | ３６，１９０ | ３８，３１０ | ４０，４３０ | １３，０３０ | １９，３９０ | １７，８００ | ７，５００ |
| １，０６０，０００ | １，０７０，０００ | １７，３３０ | １９，８３０ | ２２，３３０ | ２４，８３０ | ２７，３３０ | ２９，８３０ | ３２，３３０ | ３４，４５０ | ３６，５７０ | ３８，６９０ | ４０，８１０ | １３，１３０ | １９，７７０ | １８，１８０ | ７，５００ |
| １，０７０，０００ | １，０８０，０００ | １７，３３０ | １９，８３０ | ２２，３３０ | ２４，８３０ | ２７，３３０ | ２９，８３０ | ３２，３３０ | ３４，８３０ | ３６，９５０ | ３９，０７０ | ４１，１９０ | １３，１３０ | ２０，１５０ | １８，５６０ | ７，５００ |
| １，０８０，０００ | １，０９０，０００ | １７，３３０ | １９，８３０ | ２２，３３０ | ２４，８３０ | ２７，３３０ | ２９，８３０ | ３２，３３０ | ３４，８３０ | ３７，３３０ | ３９，４５０ | ４１，５７０ | １３，１３０ | ２０，５３０ | １８，７５０ | ７，５００ |
| １，０９０，０００ | １，１００，０００ | １７，３３０ | １９，８３０ | ２２，３３０ | ２４，８３０ | ２７，３３０ | ２９，８３０ | ３２，３３０ | ３４，８３０ | ３７，３３０ | ３９，８３０ | ４１，９５０ | １３，１３０ | ２０，６３０ | １８，７５０ | ７，５００ |
| １，１００，０００ | １，２００，０００ | １７，３３０ | １９，８３０ | ２２，３３０ | ２４，８３０ | ２７，３３０ | ２９，８３０ | ３２，３３０ | ３４，８３０ | ３７，３３０ | ３９，８３０ | ４２，３３０ | １３，１３０ | ２０，６３０ | １８，７５０ | ７，５００ |
| １，２００，０００ | １，２１０，０００ | １７，８３０ | ２０，３３０ | ２２，８３０ | ２５，３３０ | ２７，８３０ | ３０，３３０ | ３２，８３０ | ３５，３３０ | ３７，８３０ | ４０，３３０ | ４２，８３０ | １３，１３０ | ２０，６３０ | １８，７５０ | ７，５００ |
| １，２１０，０００ | １，２２０，０００ | １８，２１０ | ２０，８３０ | ２３，３３０ | ２５，８３０ | ２８，３３０ | ３０，８３０ | ３３，３３０ | ３５，８３０ | ３８，３３０ | ４０，８３０ | ４３，３３０ | １３，２５０ | ２０，７５０ | １８，８７０ | ７，６２０ |
| １，２２０，０００ | １，２３０，０００ | １８，５９０ | ２１，２１０ | ２３，８３０ | ２６，３３０ | ２８，８３０ | ３１，３３０ | ３３，８３０ | ３６，３３０ | ３８，８３０ | ４１，３３０ | ４３，８３０ | １３，３７０ | ２０，８７０ | １８，９９０ | ７，７４０ |
| １，２３０，０００ | １，２４０，０００ | １８，９７０ | ２１，５９０ | ２４，２１０ | ２６，８３０ | ２９，３３０ | ３１，８３０ | ３４，３３０ | ３６，８３０ | ３９，３３０ | ４１，８３０ | ４４，３３０ | １３，４９０ | ２０，９９０ | １９，１１０ | ７，８６０ |
| １，２４０，０００ | １，２５０，０００ | １９，３５０ | ２１，９７０ | ２４，５９０ | ２７，２１０ | ２９，８３０ | ３２，３３０ | ３４，８３０ | ３７，３３０ | ３９，８３０ | ４２，３３０ | ４４，８３０ | １３，６１０ | ２１，１１０ | １９，２３０ | ７，８６０ |
| １，２５０，０００ | １，２６０，０００ | １９，７３０ | ２２，３５０ | ２４，９７０ | ２７，５９０ | ３０，２１０ | ３２，８３０ | ３５，３３０ | ３７，８３０ | ４０，３３０ | ４２，８３０ | ４５，３３０ | １３，７３０ | ２１，２３０ | １９，３５０ | ７，８６０ |
| １，２６０，０００ | １，２７０，０００ | ２０，１１０ | ２２，７３０ | ２５，３５０ | ２７，９７０ | ３０，５９０ | ３３，２１０ | ３５，８３０ | ３８，３３０ | ４０，８３０ | ４３，３３０ | ４５，８３０ | １３，７６０ | ２１，３５０ | １９，４７０ | ７，８６０ |
| １，２７０，０００ | １，２８０，０００ | ２０，４９０ | ２３，１１０ | ２５，７３０ | ２８，３５０ | ３０，９７０ | ３３，５９０ | ３６，２１０ | ３８，８３０ | ４１，３３０ | ４３，８３０ | ４６，３３０ | １３，７６０ | ２１，４７０ | １９，５９０ | ７，８６０ |
| １，２８０，０００ | １，２９０，０００ | ２０，８７０ | ２３，４９０ | ２６，１１０ | ２８，７３０ | ３１，３５０ | ３３，９７０ | ３６，５９０ | ３９，２１０ | ４１，８３０ | ４４，３３０ | ４６，８３０ | １３，７６０ | ２１，５９０ | １９，６５０ | ７，８６０ |
| １，２９０，０００ | １，３００，０００ | ２１，２５０ | ２３，８７０ | ２６，４９０ | ２９，１１０ | ３１，７３０ | ３４，３５０ | ３６，９７０ | ３９，５９０ | ４２，２１０ | ４４，８３０ | ４７，３３０ | １３，７６０ | ２１，６２０ | １９，６５０ | ７，８６０ |
| １，３００，０００ | １，３１０，０００ | ２１，６３０ | ２４，２５０ | ２６，８７０ | ２９，４９０ | ３２，１１０ | ３４，７３０ | ３７，３５０ | ３９，９７０ | ４２，５９０ | ４５，２１０ | ４７，８３０ | １３，７６０ | ２１，６２０ | １９，６５０ | ７，８６０ |
| １，３１０，０００ | １，３２０，０００ | ２２，０１０ | ２４，６３０ | ２７，２５０ | ２９，８７０ | ３２，４９０ | ３５，１１０ | ３７，７３０ | ４０，３５０ | ４２，９７０ | ４５，５９０ | ４８，２１０ | １３，７６０ | ２１，６２０ | １９，６５０ | ７，８６０ |
| １，３２０，０００ | １，３３０，０００ | ２２，３９０ | ２５，０１０ | ２７，６３０ | ３０，２５０ | ３２，８７０ | ３５，４９０ | ３８，１１０ | ４０，７３０ | ４３，３５０ | ４５，９７０ | ４８，５９０ | １３，７６０ | ２１，６２０ | １９，６５０ | ７，８６０ |
| １，３３０，０００ | １，３４０，０００ | ２２，７７０ | ２５，３９０ | ２８，０１０ | ３０，６３０ | ３３，２５０ | ３５，８７０ | ３８，４９０ | ４１，１１０ | ４３，７３０ | ４６，３５０ | ４８，９７０ | １３，７６０ | ２１，６２０ | １９，６５０ | ７，８６０ |
| １，３４０，０００ | １，３５０，０００ | ２３，１５０ | ２５，７７０ | ２８，３９０ | ３１，０１０ | ３３，６３０ | ３６，２５０ | ３８，８７０ | ４１，４９０ | ４４，１１０ | ４６，７３０ | ４９，３５０ | １３，７６０ | ２１，６２０ | １９，６５０ | ７，８６０ |
| １，３５０，０００ | １，３６０，０００ | ２３，５３０ | ２６，１５０ | ２８，７７０ | ３１，３９０ | ３４，０１０ | ３６，６３０ | ３９，２５０ | ４１，８７０ | ４４，４９０ | ４７，１１０ | ４９，７３０ | １３，７６０ | ２１，６２０ | １９，６５０ | ７，８６０ |
| １，３６０，０００ | １，３７０，０００ | ２３，９１０ | ２６，５３０ | ２９，１５０ | ３１，７７０ | ３４，３９０ | ３７，０１０ | ３９，６３０ | ４２，２５０ | ４４，８７０ | ４７，４９０ | ５０，１１０ | １３，７６０ | ２１，６２０ | １９，６５０ | ７，８６０ |
（三）
| 昭和４０年分の所得税の課税総所得金額等 | 甲 | 乙 | 丙 | |||||||||||||
| 扶養親族等の数 | 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 | ２０歳以上 | １９歳 | １９歳未満 | |||
| 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 |
| １，３７０，０００ | １，３８０，０００ | ２４，２９０ | ２６，９１０ | ２９，５３０ | ３２，１５０ | ３４，７７０ | ３７，３９０ | ４０，０１０ | ４２，６３０ | ４５，２５０ | ４７，８７０ | ５０，４９０ | １３，７６０ | ２１，６２０ | １９，６５０ | ７，８６０ |
| １，３８０，０００ | １，３９０，０００ | ２４，６７０ | ２７，２９０ | ２９，９１０ | ３２，５３０ | ３５，１５０ | ３７，７７０ | ４０，３９０ | ４３，０１０ | ４５，６３０ | ４８，２５０ | ５０，８７０ | １３，７６０ | ２１，６２０ | １９，６５０ | ７，８６０ |
| １，３９０，０００ | １，４００，０００ | ２５，０５０ | ２７，６７０ | ３０，２９０ | ３２，９１０ | ３５，５３０ | ３８，１５０ | ４０，７７０ | ４３，３９０ | ４６，０１０ | ４８，６３０ | ５１，２５０ | １３，７６０ | ２１，６２０ | １９，６５０ | ７，８６０ |
| １，４００，０００ | １，４１０，０００ | ２５，４３０ | ２８，０５０ | ３０，６７０ | ３３，２９０ | ３５，９１０ | ３８，５３０ | ４１，１５０ | ４３，７７０ | ４６，３９０ | ４９，０１０ | ５１，６３０ | １３，７６０ | ２１，６２０ | １９，６５０ | ７，８６０ |
| １，４１０，０００ | １，４２０，０００ | ２５，８１０ | ２８，４３０ | ３１，０５０ | ３３，６７０ | ３６，２９０ | ３８，９１０ | ４１，５３０ | ４４，１５０ | ４６，７７０ | ４９，３９０ | ５２，０１０ | １３，７６０ | ２１，６２０ | １９，６５０ | ７，８６０ |
| １，４２０，０００ | １，４３０，０００ | ２６，１９０ | ２８，８１０ | ３１，４３０ | ３４，０５０ | ３６，６７０ | ３９，２９０ | ４１，９１０ | ４４，５３０ | ４７，１５０ | ４９，７７０ | ５２，３９０ | １３，７６０ | ２１，６２０ | １９，６５０ | ７，８６０ |
| １，４３０，０００ | １，４４０，０００ | ２６，５７０ | ２９，１９０ | ３１，８１０ | ３４，４３０ | ３７，０５０ | ３９，６７０ | ４２，２９０ | ４４，９１０ | ４７，５３０ | ５０，１５０ | ５２，７７０ | １３，７６０ | ２１，６２０ | １９，６５０ | ７，８６０ |
| １，４４０，０００ | １，４５０，０００ | ２６，９５０ | ２９，５７０ | ３２，１９０ | ３４，８１０ | ３７，４３０ | ４０，０５０ | ４２，６７０ | ４５，２９０ | ４７，９１０ | ５０，５３０ | ５３，１５０ | １３，７６０ | ２１，６２０ | １９，６５０ | ７，８６０ |
| １，４５０，０００ | １，４６０，０００ | ２７，３３０ | ２９，９５０ | ３２，５７０ | ３５，１９０ | ３７，８１０ | ４０，４３０ | ４３，０５０ | ４５，６７０ | ４８，２９０ | ５０，９１０ | ５３，５３０ | １３，７６０ | ２１，６２０ | １９，６５０ | ７，８６０ |
| １，４６０，０００ | １，４７０，０００ | ２７，７１０ | ３０，３３０ | ３２，９５０ | ３５，５７０ | ３８，１９０ | ４０，８１０ | ４３，４３０ | ４６，０５０ | ４８，６７０ | ５１，２９０ | ５３，９１０ | １３，７６０ | ２１，６２０ | １９，６５０ | ７，８６０ |
| １，４７０，０００ | １，４８０，０００ | ２８，０９０ | ３０，７１０ | ３３，３３０ | ３５，９５０ | ３８，５７０ | ４１，１９０ | ４３，８１０ | ４６，４３０ | ４９，０５０ | ５１，６７０ | ５４，２９０ | １３，７６０ | ２１，６２０ | １９，６５０ | ７，８６０ |
| １，４８０，０００ | １，４９０，０００ | ２８，４７０ | ３１，０９０ | ３３，７１０ | ３６，３３０ | ３８，９５０ | ４１，５７０ | ４４，１９０ | ４６，８１０ | ４９，４３０ | ５２，０５０ | ５４，６７０ | １３，７６０ | ２１，６２０ | １９，６５０ | ７，８６０ |
| １，４９０，０００ | １，５００，０００ | ２８，８５０ | ３１，４７０ | ３４，０９０ | ３６，７１０ | ３９，３３０ | ４１，９５０ | ４４，５７０ | ４７，１９０ | ４９，８１０ | ５２，４３０ | ５５，０５０ | １３，７６０ | ２１，６２０ | １９，６５０ | ７，８６０ |
| １，５００，０００ | １，５１０，０００ | ２９，２３０ | ３１，８５０ | ３４，４７０ | ３７，０９０ | ３９，７１０ | ４２，３３０ | ４４，９５０ | ４７，５７０ | ５０，１９０ | ５２，８１０ | ５５，４３０ | １３，７６０ | ２１，６２０ | １９，６５０ | ７，８６０ |
| １，５１０，０００ | １，５２０，０００ | ２９，２３０ | ３２，２３０ | ３４，８５０ | ３７，４７０ | ４０，０９０ | ４２，７１０ | ４５，３３０ | ４７，９５０ | ５０，５７０ | ５３，１９０ | ５５，８１０ | １４，１４０ | ２２，０００ | ２０，０３０ | ８，２４０ |
| １，５２０，０００ | １，５３０，０００ | ２９，２３０ | ３２，２３０ | ３５，２３０ | ３７，８５０ | ４０，４７０ | ４３，０９０ | ４５，７１０ | ４８，３３０ | ５０，９５０ | ５３，５７０ | ５６，１９０ | １４，５２０ | ２２，３８０ | ２０，４１０ | ８，６２０ |
| １，５３０，０００ | １，５４０，０００ | ２９，２３０ | ３２，２３０ | ３５，２３０ | ３８，２３０ | ４０，８５０ | ４３，４７０ | ４６，０９０ | ４８，７１０ | ５１，３３０ | ５３，９５０ | ５６，５７０ | １４，９００ | ２２，７６０ | ２０，７９０ | ９，０００ |
| １，５４０，０００ | １，５５０，０００ | ２９，２３０ | ３２，２３０ | ３５，２３０ | ３８，２３０ | ４１，２３０ | ４３，８５０ | ４６，４７０ | ４９，０９０ | ５１，７１０ | ５４，３３０ | ５６，９５０ | １５，２８０ | ２３，１４０ | ２１，１７０ | ９，０００ |
| １，５５０，０００ | １，５６０，０００ | ２９，２３０ | ３２，２３０ | ３５，２３０ | ３８，２３０ | ４１，２３０ | ４４，２３０ | ４６，８５０ | ４９，４７０ | ５２，０９０ | ５４，７１０ | ５７，３３０ | １５，６６０ | ２３，５２０ | ２１，５５０ | ９，０００ |
| １，５６０，０００ | １，５７０，０００ | ２９，２３０ | ３２，２３０ | ３５，２３０ | ３８，２３０ | ４１，２３０ | ４４，２３０ | ４７，２３０ | ４９，８５０ | ５２，４７０ | ５５，０９０ | ５７，７１０ | １５，７５０ | ２３，９００ | ２１，９３０ | ９，０００ |
| １，５７０，０００ | １，５８０，０００ | ２９，２３０ | ３２，２３０ | ３５，２３０ | ３８，２３０ | ４１，２３０ | ４４，２３０ | ４７，２３０ | ５０，２３０ | ５２，８５０ | ５５，４７０ | ５８，０９０ | １５，７５０ | ２４，２８０ | ２２，３１０ | ９，０００ |
| １，５８０，０００ | １，５９０，０００ | ２９，２３０ | ３２，２３０ | ３５，２３０ | ３８，２３０ | ４１，２３０ | ４４，２３０ | ４７，２３０ | ５０，２３０ | ５３，２３０ | ５５，８５０ | ５８，４７０ | １５，７５０ | ２４，６６０ | ２２，５００ | ９，０００ |
| １，５９０，０００ | １，６００，０００ | ２９，２３０ | ３２，２３０ | ３５，２３０ | ３８，２３０ | ４１，２３０ | ４４，２３０ | ４７，２３０ | ５０，２３０ | ５３，２３０ | ５６，２３０ | ５８，８５０ | １５，７５０ | ２４，７５０ | ２２，５００ | ９，０００ |
| １，６００，０００ | １，８００，０００ | ２９，２３０ | ３２，２３０ | ３５，２３０ | ３８，２３０ | ４１，２３０ | ４４，２３０ | ４７，２３０ | ５０，２３０ | ５３，２３０ | ５６，２３０ | ５９，２３０ | １５，７５０ | ２４，７５０ | ２２，５００ | ９，０００ |
| １，８００，０００ | １，８１０，０００ | ２９，７３０ | ３２，７３０ | ３５，７３０ | ３８，７３０ | ４１，７３０ | ４４，７３０ | ４７，７３０ | ５０，７３０ | ５３，７３０ | ５６，７３０ | ５９，７３０ | １５，７５０ | ２４，７５０ | ２２，５００ | ９，０００ |
| １，８１０，０００ | １，８２０，０００ | ３０，１１０ | ３３，２３０ | ３６，２３０ | ３９，２３０ | ４２，２３０ | ４５，２３０ | ４８，２３０ | ５１，２３０ | ５４，２３０ | ５７，２３０ | ６０，２３０ | １５，８７０ | ２４，８７０ | ２２，６２０ | ９，１２０ |
| １，８２０，０００ | １，８３０，０００ | ３０，４９０ | ３３，６１０ | ３６，７３０ | ３９，７３０ | ４２，７３０ | ４５，７３０ | ４８，７３０ | ５１，７３０ | ５４，７３０ | ５７，７３０ | ６０，７３０ | １５，９９０ | ２４，９９０ | ２２，７４０ | ９，２４０ |
| １，８３０，０００ | １，８４０，０００ | ３０，８７０ | ３３，９９０ | ３７，１１０ | ４０，２３０ | ４３，２３０ | ４６，２３０ | ４９，２３０ | ５２，２３０ | ５５，２３０ | ５８，２３０ | ６１，２３０ | １６，１１０ | ２５，１１０ | ２２，８６０ | ９，３６０ |
| １，８４０，０００ | １，８５０，０００ | ３１，２５０ | ３４，３７０ | ３７，４９０ | ４０，６１０ | ４３，７３０ | ４６，７３０ | ４９，７３０ | ５２，７３０ | ５５，７３０ | ５８，７３０ | ６１，７３０ | １６，２３０ | ２５，２３０ | ２２，９８０ | ９，３６０ |
| １，８５０，０００ | １，８６０，０００ | ３１，６３０ | ３４，７５０ | ３７，８７０ | ４０，９９０ | ４４，１１０ | ４７，２３０ | ５０，２３０ | ５３，２３０ | ５６，２３０ | ５９，２３０ | ６２，２３０ | １６，３５０ | ２５，３５０ | ２３，１００ | ９，３６０ |
| １，８６０，０００ | １，８７０，０００ | ３２，０１０ | ３５，１３０ | ３８，２５０ | ４１，３７０ | ４４，４９０ | ４７，６１０ | ５０，７３０ | ５３，７３０ | ５６，７３０ | ５９，７３０ | ６２，７３０ | １６，３８０ | ２５，４７０ | ２３，２２０ | ９，３６０ |
| １，８７０，０００ | １，８８０，０００ | ３２，３９０ | ３５，５１０ | ３８，６３０ | ４１，７５０ | ４４，８７０ | ４７，９９０ | ５１，１１０ | ５４，２３０ | ５７，２３０ | ６０，２３０ | ６３，２３０ | １６，３８０ | ２５，５９０ | ２３，３４０ | ９，３６０ |
| １，８８０，０００ | １，８９０，０００ | ３２，７７０ | ３５，８９０ | ３９，０１０ | ４２，１３０ | ４５，２５０ | ４８，３７０ | ５１，４９０ | ５４，６１０ | ５７，７３０ | ６０，７３０ | ６３，７３０ | １６，３８０ | ２５，７１０ | ２３，４００ | ９，３６０ |
| １，８９０，０００ | １，９００，０００ | ３３，１５０ | ３６，２７０ | ３９，３９０ | ４２，５１０ | ４５，６３０ | ４８，７５０ | ５１，８７０ | ５４，９９０ | ５８，１１０ | ６１，２３０ | ６４，２３０ | １６，３８０ | ２５，７４０ | ２３，４００ | ９，３６０ |
| １，９００，０００ | １，９１０，０００ | ３３，５３０ | ３６，６５０ | ３９，７７０ | ４２，８９０ | ４６，０１０ | ４９，１３０ | ５２，２５０ | ５５，３７０ | ５８，４９０ | ６１，６１０ | ６４，７３０ | １６，３８０ | ２５，７４０ | ２３，４００ | ９，３６０ |
| １，９１０，０００ | １，９２０，０００ | ３３，９１０ | ３７，０３０ | ４０，１５０ | ４３，２７０ | ４６，３９０ | ４９，５１０ | ５２，６３０ | ５５，７５０ | ５８，８７０ | ６１，９９０ | ６５，１１０ | １６，３８０ | ２５，７４０ | ２３，４００ | ９，３６０ |
| １，９２０，０００ | １，９３０，０００ | ３４，２９０ | ３７，４１０ | ４０，５３０ | ４３，６５０ | ４６，７７０ | ４９，８９０ | ５３，０１０ | ５６，１３０ | ５９，２５０ | ６２，３７０ | ６５，４９０ | １６，３８０ | ２５，７４０ | ２３，４００ | ９，３６０ |
| １，９３０，０００ | １，９４０，０００ | ３４，６７０ | ３７，７９０ | ４０，９１０ | ４４，０３０ | ４７，１５０ | ５０，２７０ | ５３，３９０ | ５６，５１０ | ５９，６３０ | ６２，７５０ | ６５，８７０ | １６，３８０ | ２５，７４０ | ２３，４００ | ９，３６０ |
| １，９４０，０００ | １，９５０，０００ | ３５，０５０ | ３８，１７０ | ４１，２９０ | ４４，４１０ | ４７，５３０ | ５０，６５０ | ５３，７７０ | ５６，８９０ | ６０，０１０ | ６３，１３０ | ６６，２５０ | １６，３８０ | ２５，７４０ | ２３，４００ | ９，３６０ |
| １，９５０，０００ | １，９６０，０００ | ３５，４３０ | ３８，５５０ | ４１，６７０ | ４４，７９０ | ４７，９１０ | ５１，０３０ | ５４，１５０ | ５７，２７０ | ６０，３９０ | ６３，５１０ | ６６，６３０ | １６，３８０ | ２５，７４０ | ２３，４００ | ９，３６０ |
| １，９６０，０００ | １，９７０，０００ | ３５，８１０ | ３８，９３０ | ４２，０５０ | ４５，１７０ | ４８，２９０ | ５１，４１０ | ５４，５３０ | ５７，６５０ | ６０，７７０ | ６３，８９０ | ６７，０１０ | １６，３８０ | ２５，７４０ | ２３，４００ | ９，３６０ |
| １，９７０，０００ | １，９８０，０００ | ３６，１９０ | ３９，３１０ | ４２，４３０ | ４５，５５０ | ４８，６７０ | ５１，７９０ | ５４，９１０ | ５８，０３０ | ６１，１５０ | ６４，２７０ | ６７，３９０ | １６，３８０ | ２５，７４０ | ２３，４００ | ９，３６０ |
| １，９８０，０００ | １，９９０，０００ | ３６，５７０ | ３９，６９０ | ４２，８１０ | ４５，９３０ | ４９，０５０ | ５２，１７０ | ５５，２９０ | ５８，４１０ | ６１，５３０ | ６４，６５０ | ６７，７７０ | １６，３８０ | ２５，７４０ | ２３，４００ | ９，３６０ |
| １，９９０，０００ | ２，０００，０００ | ３６，９５０ | ４０，０７０ | ４３，１９０ | ４６，３１０ | ４９，４３０ | ５２，５５０ | ５５，６７０ | ５８，７９０ | ６１，９１０ | ６５，０３０ | ６８，１５０ | １６，３８０ | ２５，７４０ | ２３，４００ | ９，３６０ |
| ２，０００，０００ | ２，０１０，０００ | ３７，３３０ | ４０，４５０ | ４３，５７０ | ４６，６９０ | ４９，８１０ | ５２，９３０ | ５６，０５０ | ５９，１７０ | ６２，２９０ | ６５，４１０ | ６８，５３０ | １６，３８０ | ２５，７４０ | ２３，４００ | ９，３６０ |
| ２，０１０，０００ | ２，０２０，０００ | ３７，７１０ | ４０，８３０ | ４３，９５０ | ４７，０７０ | ５０，１９０ | ５３，３１０ | ５６，４３０ | ５９，５５０ | ６２，６７０ | ６５，７９０ | ６８，９１０ | １６，３８０ | ２５，７４０ | ２３，４００ | ９，３６０ |
| ２，０２０，０００ | ２，０３０，０００ | ３８，０９０ | ４１，２１０ | ４４，３３０ | ４７，４５０ | ５０，５７０ | ５３，６９０ | ５６，８１０ | ５９，９３０ | ６３，０５０ | ６６，１７０ | ６９，２９０ | １６，３８０ | ２５，７４０ | ２３，４００ | ９，３６０ |
| ２，０３０，０００ | ２，０４０，０００ | ３８，４７０ | ４１，５９０ | ４４，７１０ | ４７，８３０ | ５０，９５０ | ５４，０７０ | ５７，１９０ | ６０，３１０ | ６３，４３０ | ６６，５５０ | ６９，６７０ | １６，３８０ | ２５，７４０ | ２３，４００ | ９，３６０ |
| ２，０４０，０００ | ２，０５０，０００ | ３８，８５０ | ４１，９７０ | ４５，０９０ | ４８，２１０ | ５１，３３０ | ５４，４５０ | ５７，５７０ | ６０，６９０ | ６３，８１０ | ６６，９３０ | ７０，０５０ | １６，３８０ | ２５，７４０ | ２３，４００ | ９，３６０ |
| ２，０５０，０００ | ２，０６０，０００ | ３９，２３０ | ４２，３５０ | ４５，４７０ | ４８，５９０ | ５１，７１０ | ５４，８３０ | ５７，９５０ | ６１，０７０ | ６４，１９０ | ６７，３１０ | ７０，４３０ | １６，３８０ | ２５，７４０ | ２３，４００ | ９，３６０ |
（四）
| 昭和４０年分の所得税の課税総所得金額等 | 甲 | 乙 | 丙 | |||||||||||||
| 扶養親族等の数 | 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 | ２０歳以上 | １９歳 | １９歳未満 | |||
| 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 |
| ２，０６０，０００ | ２，０７０，０００ | ３９，６１０ | ４２，７３０ | ４５，８５０ | ４８，９７０ | ５２，０９０ | ５５，２１０ | ５８，３３０ | ６１，４５０ | ６４，５７０ | ６７，６９０ | ７０，８１０ | １６，３８０ | ２５，７４０ | ２３，４００ | ９，３６０ |
| ２，０７０，０００ | ２，０８０，０００ | ３９，９９０ | ４３，１１０ | ４６，２３０ | ４９，３５０ | ５２，４７０ | ５５，５９０ | ５８，７１０ | ６１，８３０ | ６４，９５０ | ６８，０７０ | ７１，１９０ | １６，３８０ | ２５，７４０ | ２３，４００ | ９，３６０ |
| ２，０８０，０００ | ２，０９０，０００ | ４０，３７０ | ４３，４９０ | ４６，６１０ | ４９，７３０ | ５２，８５０ | ５５，９７０ | ５９，０９０ | ６２，２１０ | ６５，３３０ | ６８，４５０ | ７１，５７０ | １６，３８０ | ２５，７４０ | ２３，４００ | ９，３６０ |
| ２，０９０，０００ | ２，１００，０００ | ４０，７５０ | ４３，８７０ | ４６，９９０ | ５０，１１０ | ５３，２３０ | ５６，３５０ | ５９，４７０ | ６２，５９０ | ６５，７１０ | ６８，８３０ | ７１，９５０ | １６，３８０ | ２５，７４０ | ２３，４００ | ９，３６０ |
| ２，１００，０００ | ２，１１０，０００ | ４１，１３０ | ４４，２５０ | ４７，３７０ | ５０，４９０ | ５３，６１０ | ５６，７３０ | ５９，８５０ | ６２，９７０ | ６６，０９０ | ６９，２１０ | ７２，３３０ | １６，３８０ | ２５，７４０ | ２３，４００ | ９，３６０ |
| ２，１１０，０００ | ２，１２０，０００ | ４１，５１０ | ４４，６３０ | ４７，７５０ | ５０，８７０ | ５３，９９０ | ５７，１１０ | ６０，２３０ | ６３，３５０ | ６６，４７０ | ６９，５９０ | ７２，７１０ | １６，３８０ | ２５，７４０ | ２３，４００ | ９，３６０ |
| ２，１２０，０００ | ２，１３０，０００ | ４１，８９０ | ４５，０１０ | ４８，１３０ | ５１，２５０ | ５４，３７０ | ５７，４９０ | ６０，６１０ | ６３，７３０ | ６６，８５０ | ６９，９７０ | ７３，０９０ | １６，３８０ | ２５，７４０ | ２３，４００ | ９，３６０ |
| ２，１３０，０００ | ２，１４０，０００ | ４２，２７０ | ４５，３９０ | ４８，５１０ | ５１，６３０ | ５４，７５０ | ５７，８７０ | ６０，９９０ | ６４，１１０ | ６７，２３０ | ７０，３５０ | ７３，４７０ | １６，３８０ | ２５，７４０ | ２３，４００ | ９，３６０ |
| ２，１４０，０００ | ２，１５０，０００ | ４２，６５０ | ４５，７７０ | ４８，８９０ | ５２，０１０ | ５５，１３０ | ５８，２５０ | ６１，３７０ | ６４，４９０ | ６７，６１０ | ７０，７３０ | ７３，８５０ | １６，３８０ | ２５，７４０ | ２３，４００ | ９，３６０ |
| ２，１５０，０００ | ２，１６０，０００ | ４３，０３０ | ４６，１５０ | ４９，２７０ | ５２，３９０ | ５５，５１０ | ５８，６３０ | ６１，７５０ | ６４，８７０ | ６７，９９０ | ７１，１１０ | ７４，２３０ | １６，３８０ | ２５，７４０ | ２３，４００ | ９，３６０ |
| ２，１６０，０００ | ２，１７０，０００ | ４３，４１０ | ４６，５３０ | ４９，６５０ | ５２，７７０ | ５５，８９０ | ５９，０１０ | ６２，１３０ | ６５，２５０ | ６８，３７０ | ７１，４９０ | ７４，６１０ | １６，３８０ | ２５，７４０ | ２３，４００ | ９，３６０ |
| ２，１７０，０００ | ２，１８０，０００ | ４３，７９０ | ４６，９１０ | ５０，０３０ | ５３，１５０ | ５６，２７０ | ５９，３９０ | ６２，５１０ | ６５，６３０ | ６８，７５０ | ７１，８７０ | ７４，９９０ | １６，３８０ | ２５，７４０ | ２３，４００ | ９，３６０ |
| ２，１８０，０００ | ２，１９０，０００ | ４４，１７０ | ４７，２９０ | ５０，４１０ | ５３，５３０ | ５６，６５０ | ５９，７７０ | ６２，８９０ | ６６，０１０ | ６９，１３０ | ７２，２５０ | ７５，３７０ | １６，３８０ | ２５，７４０ | ２３，４００ | ９，３６０ |
| ２，１９０，０００ | ２，２００，０００ | ４４，５５０ | ４７，６７０ | ５０，７９０ | ５３，９１０ | ５７，０３０ | ６０，１５０ | ６３，２７０ | ６６，３９０ | ６９，５１０ | ７２，６３０ | ７５，７５０ | １６，３８０ | ２５，７４０ | ２３，４００ | ９，３６０ |
| ２，２００，０００ | ２，２１０，０００ | ４４，９３０ | ４８，０５０ | ５１，１７０ | ５４，２９０ | ５７，４１０ | ６０，５３０ | ６３，６５０ | ６６，７７０ | ６９，８９０ | ７３，０１０ | ７６，１３０ | １６，３８０ | ２５，７４０ | ２３，４００ | ９，３６０ |
| ２，２１０，０００ | ２，２２０，０００ | ４４，９３０ | ４８，４３０ | ５１，５５０ | ５４，６７０ | ５７，７９０ | ６０，９１０ | ６４，０３０ | ６７，１５０ | ７０，２７０ | ７３，３９０ | ７６，５１０ | １６，７６０ | ２６，１２０ | ２３，７８０ | ９，７４０ |
| ２，２２０，０００ | ２，２３０，０００ | ４４，９３０ | ４８，４３０ | ５１，９３０ | ５５，０５０ | ５８，１７０ | ６１，２９０ | ６４，４１０ | ６７，５３０ | ７０，６５０ | ７３，７７０ | ７６，８９０ | １７，１４０ | ２６，５００ | ２４，１６０ | １０，１２０ |
| ２，２３０，０００ | ２，２４０，０００ | ４４，９３０ | ４８，４３０ | ５１，９３０ | ５５，４３０ | ５８，５５０ | ６１，６７０ | ６４，７９０ | ６７，９１０ | ７１，０３０ | ７４，１５０ | ７７，２７０ | １７，５２０ | ２６，８８０ | ２４，５４０ | １０，５００ |
| ２，２４０，０００ | ２，２５０，０００ | ４４，９３０ | ４８，４３０ | ５１，９３０ | ５５，４３０ | ５８，９３０ | ６２，０５０ | ６５，１７０ | ６８，２９０ | ７１，４１０ | ７４，５３０ | ７７，６５０ | １７，９００ | ２７，２６０ | ２４，９２０ | １０，５００ |
| ２，２５０，０００ | ２，２６０，０００ | ４４，９３０ | ４８，４３０ | ５１，９３０ | ５５，４３０ | ５８，９３０ | ６２，４３０ | ６５，５５０ | ６８，６７０ | ７１，７９０ | ７４，９１０ | ７８，０３０ | １８，２８０ | ２７，６４０ | ２５，３００ | １０，５００ |
| ２，２６０，０００ | ２，２７０，０００ | ４４，９３０ | ４８，４３０ | ５１，９３０ | ５５，４３０ | ５８，９３０ | ６２，４３０ | ６５，９３０ | ６９，０５０ | ７２，１７０ | ７５，２９０ | ７８，４１０ | １８，３８０ | ２８，０２０ | ２５，６８０ | １０，５００ |
| ２，２７０，０００ | ２，２８０，０００ | ４４，９３０ | ４８，４３０ | ５１，９３０ | ５５，４３０ | ５８，９３０ | ６２，４３０ | ６５，９３０ | ６９，４３０ | ７２，５５０ | ７５，６７０ | ７８，７９０ | １８，３８０ | ２８，４００ | ２６，０６０ | １０，５００ |
| ２，２８０，０００ | ２，２９０，０００ | ４４，９３０ | ４８，４３０ | ５１，９３０ | ５５，４３０ | ５８，９３０ | ６２，４３０ | ６５，９３０ | ６９，４３０ | ７２，９３０ | ７６，０５０ | ７９，１７０ | １８，３８０ | ２８，７８０ | ２６，２５０ | １０，５００ |
| ２，２９０，０００ | ２，３００，０００ | ４４，９３０ | ４８，４３０ | ５１，９３０ | ５５，４３０ | ５８，９３０ | ６２，４３０ | ６５，９３０ | ６９，４３０ | ７２，９３０ | ７６，４３０ | ７９，５５０ | １８，３８０ | ２８，８８０ | ２６，２５０ | １０，５００ |
| ２，３００，０００ | ２，５００，０００ | ４４，９３０ | ４８，４３０ | ５１，９３０ | ５５，４３０ | ５８，９３０ | ６２，４３０ | ６５，９３０ | ６９，４３０ | ７２，９３０ | ７６，４３０ | ７９，９３０ | １８，３８０ | ２８，８８０ | ２６，２５０ | １０，５００ |
| ２，５００，０００ | ２，５１０，０００ | ４５，４３０ | ４８，９３０ | ５２，４３０ | ５５，９３０ | ５９，４３０ | ６２，９３０ | ６６，４３０ | ６９，９３０ | ７３，４３０ | ７６，９３０ | ８０，４３０ | １８，３８０ | ２８，８８０ | ２６，２５０ | １０，５００ |
| ２，５１０，０００ | ２，５２０，０００ | ４５，８１０ | ４９，４３０ | ５２，９３０ | ５６，４３０ | ５９，９３０ | ６３，４３０ | ６６，９３０ | ７０，４３０ | ７３，９３０ | ７７，４３０ | ８０，９３０ | １８，５００ | ２９，０００ | ２６，３７０ | １０，６２０ |
| ２，５２０，０００ | ２，５３０，０００ | ４６，１９０ | ４９，８１０ | ５３，４３０ | ５６，９３０ | ６０，４３０ | ６３，９３０ | ６７，４３０ | ７０，９３０ | ７４，４３０ | ７７，９３０ | ８１，４３０ | １８，６２０ | ２９，１２０ | ２６，４９０ | １０，７４０ |
| ２，５３０，０００ | ２，５４０，０００ | ４６，５７０ | ５０，１９０ | ５３，８１０ | ５７，４３０ | ６０，９３０ | ６４，４３０ | ６７，９３０ | ７１，４３０ | ７４，９３０ | ７８，４３０ | ８１，９３０ | １８，７４０ | ２９，２４０ | ２６，６１０ | １０，８６０ |
| ２，５４０，０００ | ２，５５０，０００ | ４６，９５０ | ５０，５７０ | ５４，１９０ | ５７，８１０ | ６１，４３０ | ６４，９３０ | ６８，４３０ | ７１，９３０ | ７５，４３０ | ７８，９３０ | ８２，４３０ | １８，８６０ | ２９，３６０ | ２６，７３０ | １０，８６０ |
| ２，５５０，０００ | ２，５６０，０００ | ４７，３３０ | ５０，９５０ | ５４，５７０ | ５８，１９０ | ６１，８１０ | ６５，４３０ | ６８，９３０ | ７２，４３０ | ７５，９３０ | ７９，４３０ | ８２，９３０ | １８，９８０ | ２９，４８０ | ２６，８５０ | １０，８６０ |
| ２，５６０，０００ | ２，５７０，０００ | ４７，７１０ | ５１，３３０ | ５４，９５０ | ５８，５７０ | ６２，１９０ | ６５，８１０ | ６９，４３０ | ７２，９３０ | ７６，４３０ | ７９，９３０ | ８３，４３０ | １９，０１０ | ２９，６００ | ２６，９７０ | １０，８６０ |
| ２，５７０，０００ | ２，５８０，０００ | ４８，０９０ | ５１，７１０ | ５５，３３０ | ５８，９５０ | ６２，５７０ | ６６，１９０ | ６９，８１０ | ７３，４３０ | ７６，９３０ | ８０，４３０ | ８３，９３０ | １９，０１０ | ２９，７２０ | ２７，０９０ | １０，８６０ |
| ２，５８０，０００ | ２，５９０，０００ | ４８，４７０ | ５２，０９０ | ５５，７１０ | ５９，３３０ | ６２，９５０ | ６６，５７０ | ７０，１９０ | ７３，８１０ | ７７，４３０ | ８０，９３０ | ８４，４３０ | １９，０１０ | ２９，８４０ | ２７，１５０ | １０，８６０ |
| ２，５９０，０００ | ２，６００，０００ | ４８，８５０ | ５２，４７０ | ５６，０９０ | ５９，７１０ | ６３，３３０ | ６６，９５０ | ７０，５７０ | ７４，１９０ | ７７，８１０ | ８１，４３０ | ８４，９３０ | １９，０１０ | ２９，８７０ | ２７，１５０ | １０，８６０ |
| ２，６００，０００ | ２，６１０，０００ | ４９，２３０ | ５２，８５０ | ５６，４７０ | ６０，０９０ | ６３，７１０ | ６７，３３０ | ７０，９５０ | ７４，５７０ | ７８，１９０ | ８１，８１０ | ８５，４３０ | １９，０１０ | ２９，８７０ | ２７，１５０ | １０，８６０ |
| ２，６１０，０００ | ２，６２０，０００ | ４９，６１０ | ５３，２３０ | ５６，８５０ | ６０，４７０ | ６４，０９０ | ６７，７１０ | ７１，３３０ | ７４，９５０ | ７８，５７０ | ８２，１９０ | ８５，８１０ | １９，０１０ | ２９，８７０ | ２７，１５０ | １０，８６０ |
| ２，６２０，０００ | ２，６３０，０００ | ４９，９９０ | ５３，６１０ | ５７，２３０ | ６０，８５０ | ６４，４７０ | ６８，０９０ | ７１，７１０ | ７５，３３０ | ７８，９５０ | ８２，５７０ | ８６，１９０ | １９，０１０ | ２９，８７０ | ２７，１５０ | １０，８６０ |
| ２，６３０，０００ | ２，６４０，０００ | ５０，３７０ | ５３，９９０ | ５７，６１０ | ６１，２３０ | ６４，８５０ | ６８，４７０ | ７２，０９０ | ７５，７１０ | ７９，３３０ | ８２，９５０ | ８６，５７０ | １９，０１０ | ２９，８７０ | ２７，１５０ | １０，８６０ |
| ２，６４０，０００ | ２，６５０，０００ | ５０，７５０ | ５４，３７０ | ５７，９９０ | ６１，６１０ | ６５，２３０ | ６８，８５０ | ７２，４７０ | ７６，０９０ | ７９，７１０ | ８３，３３０ | ８６，９５０ | １９，０１０ | ２９，８７０ | ２７，１５０ | １０，８６０ |
| ２，６５０，０００ | ２，６６０，０００ | ５１，１３０ | ５４，７５０ | ５８，３７０ | ６１，９９０ | ６５，６１０ | ６９，２３０ | ７２，８５０ | ７６，４７０ | ８０，０９０ | ８３，７１０ | ８７，３３０ | １９，０１０ | ２９，８７０ | ２７，１５０ | １０，８６０ |
| ２，６６０，０００ | ２，６７０，０００ | ５１，５１０ | ５５，１３０ | ５８，７５０ | ６２，３７０ | ６５，９９０ | ６９，６１０ | ７３，２３０ | ７６，８５０ | ８０，４７０ | ８４，０９０ | ８７，７１０ | １９，０１０ | ２９，８７０ | ２７，１５０ | １０，８６０ |
| ２，６７０，０００ | ２，６８０，０００ | ５１，８９０ | ５５，５１０ | ５９，１３０ | ６２，７５０ | ６６，３７０ | ６９，９９０ | ７３，６１０ | ７７，２３０ | ８０，８５０ | ８４，４７０ | ８８，０９０ | １９，０１０ | ２９，８７０ | ２７，１５０ | １０，８６０ |
| ２，６８０，０００ | ２，６９０，０００ | ５２，２７０ | ５５，８９０ | ５９，５１０ | ６３，１３０ | ６６，７５０ | ７０，３７０ | ７３，９９０ | ７７，６１０ | ８１，２３０ | ８４，８５０ | ８８，４７０ | １９，０１０ | ２９，８７０ | ２７，１５０ | １０，８６０ |
| ２，６９０，０００ | ２，７００，０００ | ５２，６５０ | ５６，２７０ | ５９，８９０ | ６３，５１０ | ６７，１３０ | ７０，７５０ | ７４，３７０ | ７７，９９０ | ８１，６１０ | ８５，２３０ | ８８，８５０ | １９，０１０ | ２９，８７０ | ２７，１５０ | １０，８６０ |
| ２，７００，０００ | ２，７１０，０００ | ５３，０３０ | ５６，６５０ | ６０，２７０ | ６３，８９０ | ６７，５１０ | ７１，１３０ | ７４，７５０ | ７８，３７０ | ８１，９９０ | ８５，６１０ | ８９，２３０ | １９，０１０ | ２９，８７０ | ２７，１５０ | １０，８６０ |
| ２，７１０，０００ | ２，７２０，０００ | ５３，４１０ | ５７，０３０ | ６０，６５０ | ６４，２７０ | ６７，８９０ | ７１，５１０ | ７５，１３０ | ７８，７５０ | ８２，３７０ | ８５，９９０ | ８９，６１０ | １９，０１０ | ２９，８７０ | ２７，１５０ | １０，８６０ |
| ２，７２０，０００ | ２，７３０，０００ | ５３，７９０ | ５７，４１０ | ６１，０３０ | ６４，６５０ | ６８，２７０ | ７１，８９０ | ７５，５１０ | ７９，１３０ | ８２，７５０ | ８６，３７０ | ８９，９９０ | １９，０１０ | ２９，８７０ | ２７，１５０ | １０，８６０ |
| ２，７３０，０００ | ２，７４０，０００ | ５４，１７０ | ５７，７９０ | ６１，４１０ | ６５，０３０ | ６８，６５０ | ７２，２７０ | ７５，８９０ | ７９，５１０ | ８３，１３０ | ８６，７５０ | ９０，３７０ | １９，０１０ | ２９，８７０ | ２７，１５０ | １０，８６０ |
| ２，７４０，０００ | ２，７５０，０００ | ５４，５５０ | ５８，１７０ | ６１，７９０ | ６５，４１０ | ６９，０３０ | ７２，６５０ | ７６，２７０ | ７９，８９０ | ８３，５１０ | ８７，１３０ | ９０，７５０ | １９，０１０ | ２９，８７０ | ２７，１５０ | １０，８６０ |
（五）
| 昭和４０年分の所得税の課税総所得金額等 | 甲 | 乙 | 丙 | |||||||||||||
| 扶養親族等の数 | 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 | ２０歳以上 | １９歳 | １９歳未満 | |||
| 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 |
| ２，７５０，０００ | ２，７６０，０００ | ５４，９３０ | ５８，５５０ | ６２，１７０ | ６５，７９０ | ６９，４１０ | ７３，０３０ | ７６，６５０ | ８０，２７０ | ８３，８９０ | ８７，５１０ | ９１，１３０ | １９，０１０ | ２９，８７０ | ２７，１５０ | １０，８６０ |
| ２，７６０，０００ | ２，７７０，０００ | ５５，３１０ | ５８，９３０ | ６２，５５０ | ６６，１７０ | ６９，７９０ | ７３，４１０ | ７７，０３０ | ８０，６５０ | ８４，２７０ | ８７，８９０ | ９１，５１０ | １９，０１０ | ２９，８７０ | ２７，１５０ | １０，８６０ |
| ２，７７０，０００ | ２，７８０，０００ | ５５，６９０ | ５９，３１０ | ６２，９３０ | ６６，５５０ | ７０，１７０ | ７３，７９０ | ７７，４１０ | ８１，０３０ | ８４，６５０ | ８８，２７０ | ９１，８９０ | １９，０１０ | ２９，８７０ | ２７，１５０ | １０，８６０ |
| ２，７８０，０００ | ２，７９０，０００ | ５６，０７０ | ５９，６９０ | ６３，３１０ | ６６，９３０ | ７０，５５０ | ７４，１７０ | ７７，７９０ | ８１，４１０ | ８５，０３０ | ８８，６５０ | ９２，２７０ | １９，０１０ | ２９，８７０ | ２７，１５０ | １０，８６０ |
| ２，７９０，０００ | ２，８００，０００ | ５６，４５０ | ６０，０７０ | ６３，６９０ | ６７，３１０ | ７０，９３０ | ７４，５５０ | ７８，１７０ | ８１，７９０ | ８５，４１０ | ８９，０３０ | ９２，６５０ | １９，０１０ | ２９，８７０ | ２７，１５０ | １０，８６０ |
| ２，８００，０００ | ２，８１０，０００ | ５６，８３０ | ６０，４５０ | ６４，０７０ | ６７，６９０ | ７１，３１０ | ７４，９３０ | ７８，５５０ | ８２，１７０ | ８５，７９０ | ８９，４１０ | ９３，０３０ | １９，０１０ | ２９，８７０ | ２７，１５０ | １０，８６０ |
| ２，８１０，０００ | ２，８２０，０００ | ５７，２１０ | ６０，８３０ | ６４，４５０ | ６８，０７０ | ７１，６９０ | ７５，３１０ | ７８，９３０ | ８２，５５０ | ８６，１７０ | ８９，７９０ | ９３，４１０ | １９，０１０ | ２９，８７０ | ２７，１５０ | １０，８６０ |
| ２，８２０，０００ | ２，８３０，０００ | ５７，５９０ | ６１，２１０ | ６４，８３０ | ６８，４５０ | ７２，０７０ | ７５，６９０ | ７９，３１０ | ８２，９３０ | ８６，５５０ | ９０，１７０ | ９３，７９０ | １９，０１０ | ２９，８７０ | ２７，１５０ | １０，８６０ |
| ２，８３０，０００ | ２，８４０，０００ | ５７，９７０ | ６１，５９０ | ６５，２１０ | ６８，８３０ | ７２，４５０ | ７６，０７０ | ７９，６９０ | ８３，３１０ | ８６，９３０ | ９０，５５０ | ９４，１７０ | １９，０１０ | ２９，８７０ | ２７，１５０ | １０，８６０ |
| ２，８４０，０００ | ２，８５０，０００ | ５８，３５０ | ６１，９７０ | ６５，５９０ | ６９，２１０ | ７２，８３０ | ７６，４５０ | ８０，０７０ | ８３，６９０ | ８７，３１０ | ９０，９３０ | ９４，５５０ | １９，０１０ | ２９，８７０ | ２７，１５０ | １０，８６０ |
| ２，８５０，０００ | ２，８６０，０００ | ５８，７３０ | ６２，３５０ | ６５，９７０ | ６９，５９０ | ７３，２１０ | ７６，８３０ | ８０，４５０ | ８４，０７０ | ８７，６９０ | ９１，３１０ | ９４，９３０ | １９，０１０ | ２９，８７０ | ２７，１５０ | １０，８６０ |
| ２，８６０，０００ | ２，８７０，０００ | ５９，１１０ | ６２，７３０ | ６６，３５０ | ６９，９７０ | ７３，５９０ | ７７，２１０ | ８０，８３０ | ８４，４５０ | ８８，０７０ | ９１，６９０ | ９５，３１０ | １９，０１０ | ２９，８７０ | ２７，１５０ | １０，８６０ |
| ２，８７０，０００ | ２，８８０，０００ | ５９，４９０ | ６３，１１０ | ６６，７３０ | ７０，３５０ | ７３，９７０ | ７７，５９０ | ８１，２１０ | ８４，８３０ | ８８，４５０ | ９２，０７０ | ９５，６９０ | １９，０１０ | ２９，８７０ | ２７，１５０ | １０，８６０ |
| ２，８８０，０００ | ２，８９０，０００ | ５９，８７０ | ６３，４９０ | ６７，１１０ | ７０，７３０ | ７４，３５０ | ７７，９７０ | ８１，５９０ | ８５，２１０ | ８８，８３０ | ９２，４５０ | ９６，０７０ | １９，０１０ | ２９，８７０ | ２７，１５０ | １０，８６０ |
| ２，８９０，０００ | ２，９００，０００ | ６０，２５０ | ６３，８７０ | ６７，４９０ | ７１，１１０ | ７４，７３０ | ７８，３５０ | ８１，９７０ | ８５，５９０ | ８９，２１０ | ９２，８３０ | ９６，４５０ | １９，０１０ | ２９，８７０ | ２７，１５０ | １０，８６０ |
| ２，９００，０００ | ２，９１０，０００ | ６０，６３０ | ６４，２５０ | ６７，８７０ | ７１，４９０ | ７５，１１０ | ７８，７３０ | ８２，３５０ | ８５，９７０ | ８９，５９０ | ９３，２１０ | ９６，８３０ | １９，０１０ | ２９，８７０ | ２７，１５０ | １０，８６０ |
| ２，９１０，０００ | ２，９２０，０００ | ６１，０１０ | ６４，６３０ | ６８，２５０ | ７１，８７０ | ７５，４９０ | ７９，１１０ | ８２，７３０ | ８６，３５０ | ８９，９７０ | ９３，５９０ | ９７，２１０ | １９，０１０ | ２９，８７０ | ２７，１５０ | １０，８６０ |
| ２，９２０，０００ | ２，９３０，０００ | ６１，３９０ | ６５，０１０ | ６８，６３０ | ７２，２５０ | ７５，８７０ | ７９，４９０ | ８３，１１０ | ８６，７３０ | ９０，３５０ | ９３，９７０ | ９７，５９０ | １９，０１０ | ２９，８７０ | ２７，１５０ | １０，８６０ |
| ２，９３０，０００ | ２，９４０，０００ | ６１，７７０ | ６５，３９０ | ６９，０１０ | ７２，６３０ | ７６，２５０ | ７９，８７０ | ８３，４９０ | ８７，１１０ | ９０，７３０ | ９４，３５０ | ９７，９７０ | １９，０１０ | ２９，８７０ | ２７，１５０ | １０，８６０ |
| ２，９４０，０００ | ２，９５０，０００ | ６２，１５０ | ６５，７７０ | ６９，３９０ | ７３，０１０ | ７６，６３０ | ８０，２５０ | ８３，８７０ | ８７，４９０ | ９１，１１０ | ９４，７３０ | ９８，３５０ | １９，０１０ | ２９，８７０ | ２７，１５０ | １０，８６０ |
| ２，９５０，０００ | ２，９６０，０００ | ６２，５３０ | ６６，１５０ | ６９，７７０ | ７３，３９０ | ７７，０１０ | ８０，６３０ | ８４，２５０ | ８７，８７０ | ９１，４９０ | ９５，１１０ | ９８，７３０ | １９，０１０ | ２９，８７０ | ２７，１５０ | １０，８６０ |
| ２，９６０，０００ | ２，９７０，０００ | ６２，９１０ | ６６，５３０ | ７０，１５０ | ７３，７７０ | ７７，３９０ | ８１，０１０ | ８４，６３０ | ８８，２５０ | ９１，８７０ | ９５，４９０ | ９９，１１０ | １９，０１０ | ２９，８７０ | ２７，１５０ | １０，８６０ |
| ２，９７０，０００ | ２，９８０，０００ | ６３，２９０ | ６６，９１０ | ７０，５３０ | ７４，１５０ | ７７，７７０ | ８１，３９０ | ８５，０１０ | ８８，６３０ | ９２，２５０ | ９５，８７０ | ９９，４９０ | １９，０１０ | ２９，８７０ | ２７，１５０ | １０，８６０ |
| ２，９８０，０００ | ２，９９０，０００ | ６３，６７０ | ６７，２９０ | ７０，９１０ | ７４，５３０ | ７８，１５０ | ８１，７７０ | ８５，３９０ | ８９，０１０ | ９２，６３０ | ９６，２５０ | ９９，８７０ | １９，０１０ | ２９，８７０ | ２７，１５０ | １０，８６０ |
| ２，９９０，０００ | ３，０００，０００ | ６４，０５０ | ６７，６７０ | ７１，２９０ | ７４，９１０ | ７８，５３０ | ８２，１５０ | ８５，７７０ | ８９，３９０ | ９３，０１０ | ９６，６３０ | １００，２５０ | １９，０１０ | ２９，８７０ | ２７，１５０ | １０，８６０ |
| ３，０００，０００ | ３，０１０，０００ | ６４，４３０ | ６８，０５０ | ７１，６７０ | ７５，２９０ | ７８，９１０ | ８２，５３０ | ８６，１５０ | ８９，７７０ | ９３，３９０ | ９７，０１０ | １００，６３０ | １９，０１０ | ２９，８７０ | ２７，１５０ | １０，８６０ |
| ３，０１０，０００ | ３，０２０，０００ | ６４，４３０ | ６８，４３０ | ７２，０５０ | ７５，６７０ | ７９，２９０ | ８２，９１０ | ８６，５３０ | ９０，１５０ | ９３，７７０ | ９７，３９０ | １０１，０１０ | １９，３９０ | ３０，２５０ | ２７，５３０ | １１，２４０ |
| ３，０２０，０００ | ３，０３０，０００ | ６４，４３０ | ６８，４３０ | ７２，４３０ | ７６，０５０ | ７９，６７０ | ８３，２９０ | ８６，９１０ | ９０，５３０ | ９４，１５０ | ９７，７７０ | １０１，３９０ | １９，７７０ | ３０，６３０ | ２７，９１０ | １１，６２０ |
| ３，０３０，０００ | ３，０４０，０００ | ６４，４３０ | ６８，４３０ | ７２，４３０ | ７６，４３０ | ８０，０５０ | ８３，６７０ | ８７，２９０ | ９０，９１０ | ９４，５３０ | ９８，１５０ | １０１，７７０ | ２０，１５０ | ３１，０１０ | ２８，２９０ | １２，０００ |
| ３，０４０，０００ | ３，０５０，０００ | ６４，４３０ | ６８，４３０ | ７２，４３０ | ７６，４３０ | ８０，４３０ | ８４，０５０ | ８７，６７０ | ９１，２９０ | ９４，９１０ | ９８，５３０ | １０２，１５０ | ２０，５３０ | ３１，３９０ | ２８，６７０ | １２，０００ |
| ３，０５０，０００ | ３，０６０，０００ | ６４，４３０ | ６８，４３０ | ７２，４３０ | ７６，４３０ | ８０，４３０ | ８４，４３０ | ８８，０５０ | ９１，６７０ | ９５，２９０ | ９８，９１０ | １０２，５３０ | ２０，９１０ | ３１，７７０ | ２９，０５０ | １２，０００ |
| ３，０６０，０００ | ３，０７０，０００ | ６４，４３０ | ６８，４３０ | ７２，４３０ | ７６，４３０ | ８０，４３０ | ８４，４３０ | ８８，４３０ | ９２，０５０ | ９５，６７０ | ９９，２９０ | １０２，９１０ | ２１，０００ | ３２，１５０ | ２９，４３０ | １２，０００ |
| ３，０７０，０００ | ３，０８０，０００ | ６４，４３０ | ６８，４３０ | ７２，４３０ | ７６，４３０ | ８０，４３０ | ８４，４３０ | ８８，４３０ | ９２，４３０ | ９６，０５０ | ９９，６７０ | １０３，２９０ | ２１，０００ | ３２，５３０ | ２９，８１０ | １２，０００ |
| ３，０８０，０００ | ３，０９０，０００ | ６４，４３０ | ６８，４３０ | ７２，４３０ | ７６，４３０ | ８０，４３０ | ８４，４３０ | ８８，４３０ | ９２，４３０ | ９６，４３０ | １００，０５０ | １０３，６７０ | ２１，０００ | ３２，９１０ | ３０，０００ | １２，０００ |
| ３，０９０，０００ | ３，１００，０００ | ６４，４３０ | ６８，４３０ | ７２，４３０ | ７６，４３０ | ８０，４３０ | ８４，４３０ | ８８，４３０ | ９２，４３０ | ９６，４３０ | １００，４３０ | １０４，０５０ | ２１，０００ | ３３，０００ | ３０，０００ | １２，０００ |
| ３，１００，０００ | ４，０００，０００ | ６４，４３０ | ６８，４３０ | ７２，４３０ | ７６，４３０ | ８０，４３０ | ８４，４３０ | ８８，４３０ | ９２，４３０ | ９６，４３０ | １００，４３０ | １０４，４３０ | ２１，０００ | ３３，０００ | ３０，０００ | １２，０００ |
| ４，０００，０００ | ４，０１０，０００ | ６４，９３０ | ６８，９３０ | ７２，９３０ | ７６，９３０ | ８０，９３０ | ８４，９３０ | ８８，９３０ | ９２，９３０ | ９６，９３０ | １００，９３０ | １０４，９３０ | ２１，０００ | ３３，０００ | ３０，０００ | １２，０００ |
| ４，０１０，０００ | ４，０２０，０００ | ６４，９３０ | ６９，４３０ | ７３，４３０ | ７７，４３０ | ８１，４３０ | ８５，４３０ | ８９，４３０ | ９３，４３０ | ９７，４３０ | １０１，４３０ | １０５，４３０ | ２１，５００ | ３３，５００ | ３０，５００ | １２，５００ |
| ４，０２０，０００ | ４，０３０，０００ | ６４，９３０ | ６９，４３０ | ７３，９３０ | ７７，９３０ | ８１，９３０ | ８５，９３０ | ８９，９３０ | ９３，９３０ | ９７，９３０ | １０１，９３０ | １０５，９３０ | ２２，０００ | ３４，０００ | ３１，０００ | １３，０００ |
| ４，０３０，０００ | ４，０４０，０００ | ６４，９３０ | ６９，４３０ | ７３，９３０ | ７８，４３０ | ８２，４３０ | ８６，４３０ | ９０，４３０ | ９４，４３０ | ９８，４３０ | １０２，４３０ | １０６，４３０ | ２２，５００ | ３４，５００ | ３１，５００ | １３，５００ |
| ４，０４０，０００ | ４，０５０，０００ | ６４，９３０ | ６９，４３０ | ７３，９３０ | ７８，４３０ | ８２，９３０ | ８６，９３０ | ９０，９３０ | ９４，９３０ | ９８，９３０ | １０２，９３０ | １０６，９３０ | ２３，０００ | ３５，０００ | ３２，０００ | １３，５００ |
| ４，０５０，０００ | ４，０６０，０００ | ６４，９３０ | ６９，４３０ | ７３，９３０ | ７８，４３０ | ８２，９３０ | ８７，４３０ | ９１，４３０ | ９５，４３０ | ９９，４３０ | １０３，４３０ | １０７，４３０ | ２３，５００ | ３５，５００ | ３２，５００ | １３，５００ |
| ４，０６０，０００ | ４，０７０，０００ | ６４，９３０ | ６９，４３０ | ７３，９３０ | ７８，４３０ | ８２，９３０ | ８７，４３０ | ９１，９３０ | ９５，９３０ | ９９，９３０ | １０３，９３０ | １０７，９３０ | ２３，６３０ | ３６，０００ | ３３，０００ | １３，５００ |
| ４，０７０，０００ | ４，０８０，０００ | ６４，９３０ | ６９，４３０ | ７３，９３０ | ７８，４３０ | ８２，９３０ | ８７，４３０ | ９１，９３０ | ９６，４３０ | １００，４３０ | １０４，４３０ | １０８，４３０ | ２３，６３０ | ３６，５００ | ３３，５００ | １３，５００ |
| ４，０８０，０００ | ４，０９０，０００ | ６４，９３０ | ６９，４３０ | ７３，９３０ | ７８，４３０ | ８２，９３０ | ８７，４３０ | ９１，９３０ | ９６，４３０ | １００，９３０ | １０４，９３０ | １０８，９３０ | ２３，６３０ | ３７，０００ | ３３，７５０ | １３，５００ |
| ４，０９０，０００ | ４，１００，０００ | ６４，９３０ | ６９，４３０ | ７３，９３０ | ７８，４３０ | ８２，９３０ | ８７，４３０ | ９１，９３０ | ９６，４３０ | １００，９３０ | １０５，４３０ | １０９，４３０ | ２３，６３０ | ３７，１３０ | ３３，７５０ | １３，５００ |
| ４，１００，０００ | ６，０００，０００ | ６４，９３０ | ６９，４３０ | ７３，９３０ | ７８，４３０ | ８２，９３０ | ８７，４３０ | ９１，９３０ | ９６，４３０ | １００，９３０ | １０５，４３０ | １０９，９３０ | ２３，６３０ | ３７，１３０ | ３３，７５０ | １３，５００ |
| ６，０００，０００ | ６，０１０，０００ | ６５，４３０ | ６９，９３０ | ７４，４３０ | ７８，９３０ | ８３，４３０ | ８７，９３０ | ９２，４３０ | ９６，９３０ | １０１，４３０ | １０５，９３０ | １１０，４３０ | ２３，６３０ | ３７，１３０ | ３３，７５０ | １３，５００ |
| ６，０１０，０００ | ６，０２０，０００ | ６５，４３０ | ７０，４３０ | ７４，９３０ | ７９，４３０ | ８３，９３０ | ８８，４３０ | ９２，９３０ | ９７，４３０ | １０１，９３０ | １０６，４３０ | １１０，９３０ | ２４，１３０ | ３７，６３０ | ３４，２５０ | １４，０００ |
| ６，０２０，０００ | ６，０３０，０００ | ６５，４３０ | ７０，４３０ | ７５，４３０ | ７９，９３０ | ８４，４３０ | ８８，９３０ | ９３，４３０ | ９７，９３０ | １０２，４３０ | １０６，９３０ | １１１，４３０ | ２４，６３０ | ３８，１３０ | ３４，７５０ | １４，５００ |
（六）
| 昭和４０年分の所得税の課税総所得金額等 | 甲 | 乙 | 丙 | ||||||||||||||
| 扶養親族等の数 | 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 | ２０歳以上 | １９歳 | １９歳未満 | ||||
| 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 | |
| ６，０３０，０００ | ６，０４０，０００ | ６５，４３０ | ７０，４３０ | ７５，４３０ | ８０，４３０ | ８４，９３０ | ８９，４３０ | ９３，９３０ | ９８，４３０ | １０２，９３０ | １０７，４３０ | １１１，９３０ | ２５，１３０ | ３８，６３０ | ３５，２５０ | １５，０００ | |
| ６，０４０，０００ | ６，０５０，０００ | ６５，４３０ | ７０，４３０ | ７５，４３０ | ８０，４３０ | ８５，４３０ | ８９，９３０ | ９４，４３０ | ９８，９３０ | １０３，４３０ | １０７，９３０ | １１２，４３０ | ２５，６３０ | ３９，１３０ | ３５，７５０ | １５，０００ | |
| ６，０５０，０００ | ６，０６０，０００ | ６５，４３０ | ７０，４３０ | ７５，４３０ | ８０，４３０ | ８５，４３０ | ９０，４３０ | ９４，９３０ | ９９，４３０ | １０３，９３０ | １０８，４３０ | １１２，９３０ | ２６，１３０ | ３９，６３０ | ３６，２５０ | １５，０００ | |
| ６，０６０，０００ | ６，０７０，０００ | ６５，４３０ | ７０，４３０ | ７５，４３０ | ８０，４３０ | ８５，４３０ | ９０，４３０ | ９５，４３０ | ９９，９３０ | １０４，４３０ | １０８，９３０ | １１３，４３０ | ２６，２５０ | ４０，１３０ | ３６，７５０ | １５，０００ | |
| ６，０７０，０００ | ６，０８０，０００ | ６５，４３０ | ７０，４３０ | ７５，４３０ | ８０，４３０ | ８５，４３０ | ９０，４３０ | ９５，４３０ | １００，４３０ | １０４，９３０ | １０９，４３０ | １１３，９３０ | ２６，２５０ | ４０，６３０ | ３７，２５０ | １５，０００ | |
| ６，０８０，０００ | ６，０９０，０００ | ６５，４３０ | ７０，４３０ | ７５，４３０ | ８０，４３０ | ８５，４３０ | ９０，４３０ | ９５，４３０ | １００，４３０ | １０５，４３０ | １０９，９３０ | １１４，４３０ | ２６，２５０ | ４１，１３０ | ３７，５００ | １５，０００ | |
| ６，０９０，０００ | ６，１００，０００ | ６５，４３０ | ７０，４３０ | ７５，４３０ | ８０，４３０ | ８５，４３０ | ９０，４３０ | ９５，４３０ | １００，４３０ | １０５，４３０ | １１０，４３０ | １１４，９３０ | ２６，２５０ | ４１，２５０ | ３７，５００ | １５，０００ | |
| ６，１００，０００ | １０，０００，０００ | ６５，４３０ | ７０，４３０ | ７５，４３０ | ８０，４３０ | ８５，４３０ | ９０，４３０ | ９５，４３０ | １００，４３０ | １０５，４３０ | １１０，４３０ | １１５，４３０ | ２６，２５０ | ４１，２５０ | ３７，５００ | １５，０００ | |
| １０，０００，０００ | １０，０１０，０００ | ６５，９３０ | ７０，９３０ | ７５，９３０ | ８０，９３０ | ８５，９３０ | ９０，９３０ | ９５，９３０ | １００，９３０ | １０５，９３０ | １１０，９３０ | １１５，９３０ | ２６，２５０ | ４１，２５０ | ３７，５００ | １５，０００ | |
| １０，０１０，０００ | １０，０２０，０００ | ６５，９３０ | ７１，４３０ | ７６，４３０ | ８１，４３０ | ８６，４３０ | ９１，４３０ | ９６，４３０ | １０１，４３０ | １０６，４３０ | １１１，４３０ | １１６，４３０ | ２６，７５０ | ４１，７５０ | ３８，０００ | １５，５００ | |
| １０，０２０，０００ | １０，０３０，０００ | ６５，９３０ | ７１，４３０ | ７６，９３０ | ８１，９３０ | ８６，９３０ | ９１，９３０ | ９６，９３０ | １０１，９３０ | １０６，９３０ | １１１，９３０ | １１６，９３０ | ２７，２５０ | ４２，２５０ | ３８，５００ | １６，０００ | |
| １０，０３０，０００ | １０，０４０，０００ | ６５，９３０ | ７１，４３０ | ７６，９３０ | ８２，４３０ | ８７，４３０ | ９２，４３０ | ９７，４３０ | １０２，４３０ | １０７，４３０ | １１２，４３０ | １１７，４３０ | ２７，７５０ | ４２，７５０ | ３９，０００ | １６，５００ | |
| １０，０４０，０００ | １０，０５０，０００ | ６５，９３０ | ７１，４３０ | ７６，９３０ | ８２，４３０ | ８７，９３０ | ９２，９３０ | ９７，９３０ | １０２，９３０ | １０７，９３０ | １１２，９３０ | １１７，９３０ | ２８，２５０ | ４３，２５０ | ３９，５００ | １６，５００ | |
| １０，０５０，０００ | １０，０６０，０００ | ６５，９３０ | ７１，４３０ | ７６，９３０ | ８２，４３０ | ８７，９３０ | ９３，４３０ | ９８，４３０ | １０３，４３０ | １０８，４３０ | １１３，４３０ | １１８，４３０ | ２８，７５０ | ４３，７５０ | ４０，０００ | １６，５００ | |
| １０，０６０，０００ | １０，０７０，０００ | ６５，９３０ | ７１，４３０ | ７６，９３０ | ８２，４３０ | ８７，９３０ | ９３，４３０ | ９８，９３０ | １０３，９３０ | １０８，９３０ | １１３，９３０ | １１８，９３０ | ２８，８８０ | ４４，２５０ | ４０，５００ | １６，５００ | |
| １０，０７０，０００ | １０，０８０，０００ | ６５，９３０ | ７１，４３０ | ７６，９３０ | ８２，４３０ | ８７，９３０ | ９３，４３０ | ９８，９３０ | １０４，４３０ | １０９，４３０ | １１４，４３０ | １１９，４３０ | ２８，８８０ | ４４，７５０ | ４１，０００ | １６，５００ | |
| １０，０８０，０００ | １０，０９０，０００ | ６５，９３０ | ７１，４３０ | ７６，９３０ | ８２，４３０ | ８７，９３０ | ９３，４３０ | ９８，９３０ | １０４，４３０ | １０９，９３０ | １１４，９３０ | １１９，９３０ | ２８，８８０ | ４５，２５０ | ４１，２５０ | １６，５００ | |
| １０，０９０，０００ | １０，１００，０００ | ６５，９３０ | ７１，４３０ | ７６，９３０ | ８２，４３０ | ８７，９３０ | ９３，４３０ | ９８，９３０ | １０４，４３０ | １０９，９３０ | １１５，４３０ | １２０，４３０ | ２８，８８０ | ４５，３８０ | ４１，２５０ | １６，５００ | |
| １０，１００，０００ | ２０，０００，０００ | ６５，９３０ | ７１，４３０ | ７６，９３０ | ８２，４３０ | ８７，９３０ | ９３，４３０ | ９８，９３０ | １０４，４３０ | １０９，９３０ | １１５，４３０ | １２０，９３０ | ２８，８８０ | ４５，３８０ | ４１，２５０ | １６，５００ | |
| ２０，０００，０００ | ２０，０１０，０００ | ６６，４３０ | ７１，９３０ | ７７，４３０ | ８２，９３０ | ８８，４３０ | ９３，９３０ | ９９，４３０ | １０４，９３０ | １１０，４３０ | １１５，９３０ | １２１，４３０ | ２８，８８０ | ４５，３８０ | ４１，２５０ | １６，５００ | |
| ２０，０１０，０００ | ２０，０２０，０００ | ６６，４３０ | ７２，４３０ | ７７，９３０ | ８３，４３０ | ８８，９３０ | ９４，４３０ | ９９，９３０ | １０５，４３０ | １１０，９３０ | １１６，４３０ | １２１，９３０ | ２９，３８０ | ４５，８８０ | ４１，７５０ | １７，０００ | |
| ２０，０２０，０００ | ２０，０３０，０００ | ６６，４３０ | ７２，４３０ | ７８，４３０ | ８３，９３０ | ８９，４３０ | ９４，９３０ | １００，４３０ | １０５，９３０ | １１１，４３０ | １１６，９３０ | １２２，４３０ | ２９，８８０ | ４６，３８０ | ４２，２５０ | １７，５００ | |
| ２０，０３０，０００ | ２０，０４０，０００ | ６６，４３０ | ７２，４３０ | ７８，４３０ | ８４，４３０ | ８９，９３０ | ９５，４３０ | １００，９３０ | １０６，４３０ | １１１，９３０ | １１７，４３０ | １２２，９３０ | ３０，３８０ | ４６，８８０ | ４２，７５０ | １８，０００ | |
| ２０，０４０，０００ | ２０，０５０，０００ | ６６，４３０ | ７２，４３０ | ７８，４３０ | ８４，４３０ | ９０，４３０ | ９５，９３０ | １０１，４３０ | １０６，９３０ | １１２，４３０ | １１７，９３０ | １２３，４３０ | ３０，８８０ | ４７，３８０ | ４３，２５０ | １８，０００ | |
| ２０，０５０，０００ | ２０，０６０，０００ | ６６，４３０ | ７２，４３０ | ７８，４３０ | ８４，４３０ | ９０，４３０ | ９６，４３０ | １０１，９３０ | １０７，４３０ | １１２，９３０ | １１８，４３０ | １２３，９３０ | ３１，３８０ | ４７，８８０ | ４３，７５０ | １８，０００ | |
| ２０，０６０，０００ | ２０，０７０，０００ | ６６，４３０ | ７２，４３０ | ７８，４３０ | ８４，４３０ | ９０，４３０ | ９６，４３０ | １０２，４３０ | １０７，９３０ | １１３，４３０ | １１８，９３０ | １２４，４３０ | ３１，５００ | ４８，３８０ | ４４，２５０ | １８，０００ | |
| ２０，０７０，０００ | ２０，０８０，０００ | ６６，４３０ | ７２，４３０ | ７８，４３０ | ８４，４３０ | ９０，４３０ | ９６，４３０ | １０２，４３０ | １０８，４３０ | １１３，９３０ | １１９，４３０ | １２４，９３０ | ３１，５００ | ４８，８８０ | ４４，７５０ | １８，０００ | |
| ２０，０８０，０００ | ２０，０９０，０００ | ６６，４３０ | ７２，４３０ | ７８，４３０ | ８４，４３０ | ９０，４３０ | ９６，４３０ | １０２，４３０ | １０８，４３０ | １１４，４３０ | １１９，９３０ | １２５，４３０ | ３１，５００ | ４９，３８０ | ４５，０００ | １８，０００ | |
| ２０，０９０，０００ | ２０，１００，０００ | ６６，４３０ | ７２，４３０ | ７８，４３０ | ８４，４３０ | ９０，４３０ | ９６，４３０ | １０２，４３０ | １０８，４３０ | １１４，４３０ | １２０，４３０ | １２５，９３０ | ３１，５００ | ４９，５００ | ４５，０００ | １８，０００ | |
| ２０，１００，０００ | ３０，０００，０００ | ６６，４３０ | ７２，４３０ | ７８，４３０ | ８４，４３０ | ９０，４３０ | ９６，４３０ | １０２，４３０ | １０８，４３０ | １１４，４３０ | １２０，４３０ | １２６，４３０ | ３１，５００ | ４９，５００ | ４５，０００ | １８，０００ | |
| ３０，０００，０００ | ３０，０１０，０００ | ６６，９３０ | ７２，９３０ | ７８，９３０ | ８４，９３０ | ９０，９３０ | ９６，９３０ | １０２，９３０ | １０８，９３０ | １１４，９３０ | １２０，９３０ | １２６，９３０ | ３１，５００ | ４９，５００ | ４５，０００ | １８，０００ | |
| ３０，０１０，０００ | ３０，０２０，０００ | ６６，９３０ | ７３，４３０ | ７９，４３０ | ８５，４３０ | ９１，４３０ | ９７，４３０ | １０３，４３０ | １０９，４３０ | １１５，４３０ | １２１，４３０ | １２７，４３０ | ３２，０００ | ５０，０００ | ４５，５００ | １８，５００ | |
| ３０，０２０，０００ | ３０，０３０，０００ | ６６，９３０ | ７３，４３０ | ７９，９３０ | ８５，９３０ | ９１，９３０ | ９７，９３０ | １０３，９３０ | １０９，９３０ | １１５，９３０ | １２１，９３０ | １２７，９３０ | ３２，５００ | ５０，５００ | ４６，０００ | １９，０００ | |
| ３０，０３０，０００ | ３０，０４０，０００ | ６６，９３０ | ７３，４３０ | ７９，９３０ | ８６，４３０ | ９２，４３０ | ９８，４３０ | １０４，４３０ | １１０，４３０ | １１６，４３０ | １２２，４３０ | １２８，４３０ | ３３，０００ | ５１，０００ | ４６，５００ | １９，５００ | |
| ３０，０４０，０００ | ３０，０５０，０００ | ６６，９３０ | ７３，４３０ | ７９，９３０ | ８６，４３０ | ９２，９３０ | ９８，９３０ | １０４，９３０ | １１０，９３０ | １１６，９３０ | １２２，９３０ | １２８，９３０ | ３３，５００ | ５１，５００ | ４７，０００ | １９，５００ | |
| ３０，０５０，０００ | ３０，０６０，０００ | ６６，９３０ | ７３，４３０ | ７９，９３０ | ８６，４３０ | ９２，９３０ | ９９，４３０ | １０５，４３０ | １１１，４３０ | １１７，４３０ | １２３，４３０ | １２９，４３０ | ３４，０００ | ５２，０００ | ４７，５００ | １９，５００ | |
| ３０，０６０，０００ | ３０，０７０，０００ | ６６，９３０ | ７３，４３０ | ７９，９３０ | ８６，４３０ | ９２，９３０ | ９９，４３０ | １０５，９３０ | １１１，９３０ | １１７，９３０ | １２３，９３０ | １２９，９３０ | ３４，１３０ | ５２，５００ | ４８，０００ | １９，５００ | |
| ３０，０７０，０００ | ３０，０８０，０００ | ６６，９３０ | ７３，４３０ | ７９，９３０ | ８６，４３０ | ９２，９３０ | ９９，４３０ | １０５，９３０ | １１２，４３０ | １１８，４３０ | １２４，４３０ | １３０，４３０ | ３４，１３０ | ５３，０００ | ４８，５００ | １９，５００ | |
| ３０，０８０，０００ | ３０，０９０，０００ | ６６，９３０ | ７３，４３０ | ７９，９３０ | ８６，４３０ | ９２，９３０ | ９９，４３０ | １０５，９３０ | １１２，４３０ | １１８，９３０ | １２４，９３０ | １３０，９３０ | ３４，１３０ | ５３，５００ | ４８，７５０ | １９，５００ | |
| ３０，０９０，０００ | ３０，１００，０００ | ６６，９３０ | ７３，４３０ | ７９，９３０ | ８６，４３０ | ９２，９３０ | ９９，４３０ | １０５，９３０ | １１２，４３０ | １１８，９３０ | １２５，４３０ | １３１，４３０ | ３４，１３０ | ５３，６３０ | ４８，７５０ | １９，５００ | |
| ３０，１００，０００ | ４５，０００，０００ | ６６，９３０ | ７３，４３０ | ７９，９３０ | ８６，４３０ | ９２，９３０ | ９９，４３０ | １０５，９３０ | １１２，４３０ | １１８，９３０ | １２５，４３０ | １３１，９３０ | ３４，１３０ | ５３，６３０ | ４８，７５０ | １９，５００ | |
| ４５，０００，０００ | ４５，０１０，０００ | ６７，４３０ | ７３，９３０ | ８０，４３０ | ８６，９３０ | ９３，４３０ | ９９，９３０ | １０６，４３０ | １１２，９３０ | １１９，４３０ | １２５，９３０ | １３２，４３０ | ３４，１３０ | ５３，６３０ | ４８，７５０ | １９，５００ | |
| ４５，０１０，０００ | ４５，０２０，０００ | ６７，４３０ | ７４，４３０ | ８０，９３０ | ８７，４３０ | ９３，９３０ | １００，４３０ | １０６，９３０ | １１３，４３０ | １１９，９３０ | １２６，４３０ | １３２，９３０ | ３４，６３０ | ５４，１３０ | ４９，２５０ | ２０，０００ | |
| ４５，０２０，０００ | ４５，０３０，０００ | ６７，４３０ | ７４，４３０ | ８１，４３０ | ８７，９３０ | ９４，４３０ | １００，９３０ | １０７，４３０ | １１３，９３０ | １２０，４３０ | １２６，９３０ | １３３，４３０ | ３５，１３０ | ５４，６３０ | ４９，７５０ | ２０，５００ | |
| ４５，０３０，０００ | ４５，０４０，０００ | ６７，４３０ | ７４，４３０ | ８１，４３０ | ８８，４３０ | ９４，９３０ | １０１，４３０ | １０７，９３０ | １１４，４３０ | １２０，９３０ | １２７，４３０ | １３３，９３０ | ３５，６３０ | ５５，１３０ | ５０，２５０ | ２１，０００ | |
| ４５，０４０，０００ | ４５，０５０，０００ | ６７，４３０ | ７４，４３０ | ８１，４３０ | ８８，４３０ | ９５，４３０ | １０１，９３０ | １０８，４３０ | １１４，９３０ | １２１，４３０ | １２７，９３０ | １３４，４３０ | ３６，１３０ | ５５，６３０ | ５０，７５０ | ２１，０００ | |
| ４５，０５０，０００ | ４５，０６０，０００ | ６７，４３０ | ７４，４３０ | ８１，４３０ | ８８，４３０ | ９５，４３０ | １０２，４３０ | １０８，９３０ | １１５，４３０ | １２１，９３０ | １２８，４３０ | １３４，９３０ | ３６，６３０ | ５６，１３０ | ５１，２５０ | ２１，０００ | |
| ４５，０６０，０００ | ４５，０７０，０００ | ６７，４３０ | ７４，４３０ | ８１，４３０ | ８８，４３０ | ９５，４３０ | １０２，４３０ | １０９，４３０ | １１５，９３０ | １２２，４３０ | １２８，９３０ | １３５，４３０ | ３６，７５０ | ５６，６３０ | ５１，７５０ | ２１，０００ | |
| ４５，０７０，０００ | ４５，０８０，０００ | ６７，４３０ | ７４，４３０ | ８１，４３０ | ８８，４３０ | ９５，４３０ | １０２，４３０ | １０９，４３０ | １１６，４３０ | １２２，９３０ | １２９，４３０ | １３５，９３０ | ３６，７５０ | ５７，１３０ | ５２，２５０ | ２１，０００ | |
| ４５，０８０，０００ | ４５，０９０，０００ | ６７，４３０ | ７４，４３０ | ８１，４３０ | ８８，４３０ | ９５，４３０ | １０２，４３０ | １０９，４３０ | １１６，４３０ | １２３，４３０ | １２９，９３０ | １３６，４３０ | ３６，７５０ | ５７，６３０ | ５２，５００ | ２１，０００ | |
（七）
| 昭和４０年分の所得税の課税総所得金額等 | 甲 | 乙 | 丙 | ||||||||||||||
| 扶養親族等の数 | 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 | ２０歳以上 | １９歳 | １９歳未満 | ||||
| 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 | |
| ４５，０９０，０００ | ４５，１００，０００ | ６７，４３０ | ７４，４３０ | ８１，４３０ | ８８，４３０ | ９５，４３０ | １０２，４３０ | １０９，４３０ | １１６，４３０ | １２３，４３０ | １３０，４３０ | １３６，９３０ | ３６，７５０ | ５７，７５０ | ５２，５００ | ２１，０００ | |
| ４５，１００，０００ | ６０，０００，０００ | ６７，４３０ | ７４，４３０ | ８１，４３０ | ８８，４３０ | ９５，４３０ | １０２，４３０ | １０９，４３０ | １１６，４３０ | １２３，４３０ | １３０，４３０ | １３７，４３０ | ３６，７５０ | ５７，７５０ | ５２，５００ | ２１，０００ | |
| ６０，０００，０００ | ６０，０１０，０００ | ６７，９３０ | ７４，９３０ | ８１，９３０ | ８８，９３０ | ９５，９３０ | １０２，９３０ | １０９，９３０ | １１６，９３０ | １２３，９３０ | １３０，９３０ | １３７，９３０ | ３６，７５０ | ５７，７５０ | ５２，５００ | ２１，０００ | |
| ６０，０１０，０００ | ６０，０２０，０００ | ６７，９３０ | ７５，４３０ | ８２，４３０ | ８９，４３０ | ９６，４３０ | １０３，４３０ | １１０，４３０ | １１７，４３０ | １２４，４３０ | １３１，４３０ | １３８，４３０ | ３７，２５０ | ５８，２５０ | ５３，０００ | ２１，５００ | |
| ６０，０２０，０００ | ６０，０３０，０００ | ６７，９３０ | ７５，４３０ | ８２，９３０ | ８９，９３０ | ９６，９３０ | １０３，９３０ | １１０，９３０ | １１７，９３０ | １２４，９３０ | １３１，９３０ | １３８，９３０ | ３７，７５０ | ５８，７５０ | ５３，５００ | ２２，０００ | |
| ６０，０３０，０００ | ６０，０４０，０００ | ６７，９３０ | ７５，４３０ | ８２，９３０ | ９０，４３０ | ９７，４３０ | １０４，４３０ | １１１，４３０ | １１８，４３０ | １２５，４３０ | １３２，４３０ | １３９，４３０ | ３８，２５０ | ５９，２５０ | ５４，０００ | ２２，５００ | |
| ６０，０４０，０００ | ６０，０５０，０００ | ６７，９３０ | ７５，４３０ | ８２，９３０ | ９０，４３０ | ９７，９３０ | １０４，９３０ | １１１，９３０ | １１８，９３０ | １２５，９３０ | １３２，９３０ | １３９，９３０ | ３８，７５０ | ５９，７５０ | ５４，５００ | ２２，５００ | |
| ６０，０５０，０００ | ６０，０６０，０００ | ６７，９３０ | ７５，４３０ | ８２，９３０ | ９０，４３０ | ９７，９３０ | １０５，４３０ | １１２，４３０ | １１９，４３０ | １２６，４３０ | １３３，４３０ | １４０，４３０ | ３９，２５０ | ６０，２５０ | ５５，０００ | ２２，５００ | |
| ６０，０６０，０００ | ６０，０７０，０００ | ６７，９３０ | ７５，４３０ | ８２，９３０ | ９０，４３０ | ９７，９３０ | １０５，４３０ | １１２，９３０ | １１９，９３０ | １２６，９３０ | １３３，９３０ | １４０，９３０ | ３９，３８０ | ６０，７５０ | ５５，５００ | ２２，５００ | |
| ６０，０７０，０００ | ６０，０８０，０００ | ６７，９３０ | ７５，４３０ | ８２，９３０ | ９０，４３０ | ９７，９３０ | １０５，４３０ | １１２，９３０ | １２０，４３０ | １２７，４３０ | １３４，４３０ | １４１，４３０ | ３９，３８０ | ６１，２５０ | ５６，０００ | ２２，５００ | |
| ６０，０８０，０００ | ６０，０９０，０００ | ６７，９３０ | ７５，４３０ | ８２，９３０ | ９０，４３０ | ９７，９３０ | １０５，４３０ | １１２，９３０ | １２０，４３０ | １２７，９３０ | １３４，９３０ | １４１，９３０ | ３９，３８０ | ６１，７５０ | ５６，２５０ | ２２，５００ | |
| ６０，０９０，０００ | ６０，１００，０００ | ６７，９３０ | ７５，４３０ | ８２，９３０ | ９０，４３０ | ９７，９３０ | １０５，４３０ | １１２，９３０ | １２０，４３０ | １２７，９３０ | １３５，４３０ | １４２，４３０ | ３９，３８０ | ６１，８８０ | ５６，２５０ | ２２，５００ | |
| ６０，１００，０００円以上 | ６７，９３０ | ７５，４３０ | ８２，９３０ | ９０，４３０ | ９７，９３０ | １０５，４３０ | １１２，９３０ | １２０，４３０ | １２７，９３０ | １３５，４３０ | １４２，９３０ | ３９，３８０ | ６１，８８０ | ５６，２５０ | ２２，５００ | ||
（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４０年分の所得税の課税総所得金額等」とは、附則第五条第一項第二号（昭和四十一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４０年分の所得税につき、旧法第七十七条（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七十八条第一項第二号（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） 「青色事業専従者」とは、昭和４０年分の所得税につき旧法第五十七条第一項（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。 （四） 「事業専従者」とは、昭和４０年分の所得税につき旧法第五十七条第二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。 （五） 「全額」とは、附則第五条第一項第一号に掲げる金額をいう。
Supplementary Provisions, Appended Table 4
附則別表第四削除
削除
Supplementary Provisions, Appended Table 5
附則別表第五昭和４１年分の年末調整のための給与所得の源泉徴収税額表
(1)
| Taxable salary income amount | Tax amount | Taxable salary income amount | Tax amount | Taxable salary income amount | Tax amount | Taxable salary income amount | Tax amount | ||||
| At least | Less than | At least | Less than | At least | Less than | At least | Less than | ||||
| yen | yen | yen | yen | yen | yen | yen | yen | yen | yen | yen | yen |
| 25,500 | 26,000 | 2,130 | 71,000 | 72,000 | 5,940 | 152,000 | 154,000 | 13,570 | |||
| Less than 1,500 yen | 0 | ||||||||||
| 26,000 | 26,500 | 2,170 | 72,000 | 73,000 | 6,020 | 154,000 | 156,000 | 13,770 | |||
| 1,500 | 2,000 | 120 | 26,500 | 27,000 | 2,210 | 73,000 | 74,000 | 6,110 | 156,000 | 158,000 | 13,970 |
| 2,000 | 2,500 | 160 | 27,000 | 27,500 | 2,250 | 74,000 | 75,000 | 6,190 | 158,000 | 160,000 | 14,170 |
| 2,500 | 3,000 | 200 | 27,500 | 28,000 | 2,300 | 75,000 | 76,000 | 6,270 | 160,000 | 162,000 | 14,370 |
| 3,000 | 3,500 | 250 | 28,000 | 28,500 | 2,340 | 76,000 | 77,000 | 6,360 | 162,000 | 164,000 | 14,570 |
| 3,500 | 4,000 | 290 | 28,500 | 29,000 | 2,380 | 77,000 | 78,000 | 6,440 | 164,000 | 166,000 | 14,770 |
| 4,000 | 4,500 | 330 | 29,000 | 29,500 | 2,420 | 78,000 | 79,000 | 6,520 | 166,000 | 168,000 | 14,970 |
| 4,500 | 5,000 | 370 | 29,500 | 30,000 | 2,460 | 79,000 | 80,000 | 6,610 | 168,000 | 170,000 | 15,170 |
| 5,000 | 5,500 | 410 | 30,000 | 31,000 | 2,510 | 80,000 | 81,000 | 6,690 | 170,000 | 172,000 | 15,370 |
| 5,500 | 6,000 | 460 | 31,000 | 32,000 | 2,590 | 81,000 | 82,000 | 6,770 | 172,000 | 174,000 | 15,570 |
| 6,000 | 6,500 | 500 | 32,000 | 33,000 | 2,670 | 82,000 | 83,000 | 6,860 | 174,000 | 176,000 | 15,770 |
| 6,500 | 7,000 | 540 | 33,000 | 34,000 | 2,760 | 83,000 | 84,000 | 6,940 | 176,000 | 178,000 | 15,970 |
| 7,000 | 7,500 | 580 | 34,000 | 35,000 | 2,840 | 84,000 | 85,000 | 7,030 | 178,000 | 180,000 | 16,170 |
| 7,500 | 8,000 | 620 | 35,000 | 36,000 | 2,920 | 85,000 | 86,000 | 7,110 | 180,000 | 182,000 | 16,370 |
| 8,000 | 8,500 | 660 | 36,000 | 37,000 | 3,010 | 86,000 | 87,000 | 7,190 | 182,000 | 184,000 | 16,570 |
| 8,500 | 9,000 | 710 | 37,000 | 38,000 | 3,090 | 87,000 | 88,000 | 7,280 | 184,000 | 186,000 | 16,770 |
| 9,000 | 9,500 | 750 | 38,000 | 39,000 | 3,180 | 88,000 | 89,000 | 7,360 | 186,000 | 188,000 | 16,970 |
| 9,500 | 10,000 | 790 | 39,000 | 40,000 | 3,260 | 89,000 | 90,000 | 7,440 | 188,000 | 190,000 | 17,170 |
| 10,000 | 10,500 | 830 | 40,000 | 41,000 | 3,340 | 90,000 | 92,000 | 7,530 | 190,000 | 192,000 | 17,370 |
| 10,500 | 11,000 | 870 | 41,000 | 42,000 | 3,430 | 92,000 | 94,000 | 7,700 | 192,000 | 194,000 | 17,570 |
| 11,000 | 11,500 | 920 | 42,000 | 43,000 | 3,510 | 94,000 | 96,000 | 7,860 | 194,000 | 196,000 | 17,770 |
| 11,500 | 12,000 | 960 | 43,000 | 44,000 | 3,590 | 96,000 | 98,000 | 8,030 | 196,000 | 198,000 | 17,970 |
| 12,000 | 12,500 | 1,000 | 44,000 | 45,000 | 3,680 | 98,000 | 100,000 | 8,200 | 198,000 | 200,000 | 18,170 |
| 12,500 | 13,000 | 1,040 | 45,000 | 46,000 | 3,760 | 100,000 | 102,000 | 8,370 | 200,000 | 202,000 | 18,370 |
| 13,000 | 13,500 | 1,080 | 46,000 | 47,000 | 3,850 | 102,000 | 104,000 | 8,570 | 202,000 | 204,000 | 18,590 |
| 13,500 | 14,000 | 1,120 | 47,000 | 48,000 | 3,930 | 104,000 | 106,000 | 8,770 | 204,000 | 206,000 | 18,810 |
| 14,000 | 14,500 | 1,170 | 48,000 | 49,000 | 4,010 | 106,000 | 108,000 | 8,970 | 206,000 | 208,000 | 19,040 |
| 14,500 | 15,000 | 1,210 | 49,000 | 50,000 | 4,100 | 108,000 | 110,000 | 9,170 | 208,000 | 210,000 | 19,260 |
| 15,000 | 15,500 | 1,250 | 50,000 | 51,000 | 4,180 | 110,000 | 112,000 | 9,370 | 210,000 | 213,000 | 19,490 |
| 15,500 | 16,000 | 1,290 | 51,000 | 52,000 | 4,260 | 112,000 | 114,000 | 9,570 | 213,000 | 216,000 | 19,820 |
| 16,000 | 16,500 | 1,330 | 52,000 | 53,000 | 4,350 | 114,000 | 116,000 | 9,770 | 216,000 | 219,000 | 20,160 |
| 16,500 | 17,000 | 1,380 | 53,000 | 54,000 | 4,430 | 116,000 | 118,000 | 9,970 | 219,000 | 222,000 | 20,490 |
| 17,000 | 17,500 | 1,420 | 54,000 | 55,000 | 4,510 | 118,000 | 120,000 | 10,170 | 222,000 | 225,000 | 20,830 |
| 17,500 | 18,000 | 1,460 | 55,000 | 56,000 | 4,600 | 120,000 | 122,000 | 10,370 | 225,000 | 228,000 | 21,170 |
| 18,000 | 18,500 | 1,500 | 56,000 | 57,000 | 4,680 | 122,000 | 124,000 | 10,570 | 228,000 | 231,000 | 21,500 |
| 18,500 | 19,000 | 1,540 | 57,000 | 58,000 | 4,770 | 124,000 | 126,000 | 10,770 | 231,000 | 234,000 | 21,840 |
| 19,000 | 19,500 | 1,590 | 58,000 | 59,000 | 4,850 | 126,000 | 128,000 | 10,970 | 234,000 | 237,000 | 22,170 |
| 19,500 | 20,000 | 1,630 | 59,000 | 60,000 | 4,930 | 128,000 | 130,000 | 11,170 | 237,000 | 240,000 | 22,510 |
| 20,000 | 20,500 | 1,670 | 60,000 | 61,000 | 5,020 | 130,000 | 132,000 | 11,370 | 240,000 | 243,000 | 22,850 |
| 20,500 | 21,000 | 1,710 | 61,000 | 62,000 | 5,100 | 132,000 | 134,000 | 11,570 | 243,000 | 246,000 | 23,180 |
| 21,000 | 21,500 | 1,750 | 62,000 | 63,000 | 5,180 | 134,000 | 136,000 | 11,770 | 246,000 | 249,000 | 23,520 |
| 21,500 | 22,000 | 1,790 | 63,000 | 64,000 | 5,270 | 136,000 | 138,000 | 11,970 | 249,000 | 252,000 | 23,850 |
| 22,000 | 22,500 | 1,840 | 64,000 | 65,000 | 5,350 | 138,000 | 140,000 | 12,170 | 252,000 | 255,000 | 24,190 |
| 22,500 | 23,000 | 1,880 | 65,000 | 66,000 | 5,440 | 140,000 | 142,000 | 12,370 | 255,000 | 258,000 | 24,530 |
| 23,000 | 23,500 | 1,920 | 66,000 | 67,000 | 5,520 | 142,000 | 144,000 | 12,570 | 258,000 | 261,000 | 24,860 |
| 23,500 | 24,000 | 1,960 | 67,000 | 68,000 | 5,600 | 144,000 | 146,000 | 12,770 | 261,000 | 264,000 | 25,200 |
| 24,000 | 24,500 | 2,000 | 68,000 | 69,000 | 5,690 | 146,000 | 148,000 | 12,970 | 264,000 | 267,000 | 25,530 |
| 24,500 | 25,000 | 2,050 | 69,000 | 70,000 | 5,770 | 148,000 | 150,000 | 13,170 | 267,000 | 270,000 | 25,870 |
| 25,000 | 25,500 | 2,090 | 70,000 | 71,000 | 5,850 | 150,000 | 152,000 | 13,370 | 270,000 | 273,000 | 26,210 |
(2)
| Taxable salary income amount | Tax amount | Taxable salary income amount | Tax amount | Taxable salary income amount | Tax amount | Taxable salary income amount | Tax amount | ||||
| At least | Less than | At least | Less than | At least | Less than | At least | Less than | ||||
| yen | yen | yen | yen | yen | yen | yen | yen | yen | yen | yen | yen |
| 273,000 | 276,000 | 26,540 | 434,000 | 438,000 | 49,670 | 635,000 | 640,000 | 82,770 | 885,000 | 890,000 | 133,790 |
| 276,000 | 279,000 | 26,880 | 438,000 | 442,000 | 50,270 | 640,000 | 645,000 | 83,770 | 890,000 | 895,000 | 134,850 |
| 279,000 | 282,000 | 27,210 | 442,000 | 446,000 | 50,870 | 645,000 | 650,000 | 84,770 | 895,000 | 900,000 | 135,910 |
| 282,000 | 285,000 | 27,550 | 446,000 | 450,000 | 51,470 | 650,000 | 655,000 | 85,770 | 900,000 | 905,000 | 136,970 |
| 285,000 | 288,000 | 27,890 | 450,000 | 454,000 | 52,070 | 655,000 | 660,000 | 86,770 | 905,000 | 910,000 | 138,030 |
| 288,000 | 291,000 | 28,220 | 454,000 | 458,000 | 52,670 | 660,000 | 665,000 | 87,770 | 910,000 | 915,000 | 139,090 |
| 291,000 | 294,000 | 28,560 | 458,000 | 462,000 | 53,270 | 665,000 | 670,000 | 88,770 | 915,000 | 920,000 | 140,150 |
| 294,000 | 297,000 | 28,890 | 462,000 | 466,000 | 53,870 | 670,000 | 675,000 | 89,770 | 920,000 | 925,000 | 141,210 |
| 297,000 | 300,000 | 29,230 | 466,000 | 470,000 | 54,470 | 675,000 | 680,000 | 90,770 | 925,000 | 930,000 | 142,270 |
| 300,000 | 303,000 | 29,570 | 470,000 | 474,000 | 55,070 | 680,000 | 685,000 | 91,770 | 930,000 | 935,000 | 143,330 |
| 303,000 | 306,000 | 30,020 | 474,000 | 478,000 | 55,670 | 685,000 | 690,000 | 92,770 | 935,000 | 940,000 | 144,390 |
| 306,000 | 309,000 | 30,470 | 478,000 | 482,000 | 56,270 | 690,000 | 695,000 | 93,770 | 940,000 | 945,000 | 145,450 |
| 309,000 | 312,000 | 30,920 | 482,000 | 486,000 | 56,870 | 695,000 | 700,000 | 94,770 | 945,000 | 950,000 | 146,510 |
| 312,000 | 315,000 | 31,370 | 486,000 | 490,000 | 57,470 | 700,000 | 705,000 | 95,770 | 950,000 | 955,000 | 147,570 |
| 315,000 | 318,000 | 31,820 | 490,000 | 494,000 | 58,070 | 705,000 | 710,000 | 96,770 | 955,000 | 960,000 | 148,630 |
| 318,000 | 321,000 | 32,270 | 494,000 | 498,000 | 58,670 | 710,000 | 715,000 | 97,770 | 960,000 | 965,000 | 149,690 |
| 321,000 | 324,000 | 32,720 | 498,000 | 502,000 | 59,270 | 715,000 | 720,000 | 98,770 | 965,000 | 970,000 | 150,750 |
| 324,000 | 327,000 | 33,170 | 502,000 | 506,000 | 59,890 | 720,000 | 725,000 | 99,770 | 970,000 | 975,000 | 151,810 |
| 327,000 | 330,000 | 33,620 | 506,000 | 510,000 | 60,540 | 725,000 | 730,000 | 100,770 | 975,000 | 980,000 | 152,870 |
| 330,000 | 333,000 | 34,070 | 510,000 | 514,000 | 61,190 | 730,000 | 735,000 | 101,770 | 980,000 | 985,000 | 153,930 |
| 333,000 | 336,000 | 34,520 | 514,000 | 518,000 | 61,830 | 735,000 | 740,000 | 102,770 | 985,000 | 990,000 | 154,990 |
| 336,000 | 339,000 | 34,970 | 518,000 | 522,000 | 62,480 | 740,000 | 745,000 | 103,770 | 990,000 | 995,000 | 156,050 |
| 339,000 | 342,000 | 35,420 | 522,000 | 526,000 | 63,130 | 745,000 | 750,000 | 104,770 | 995,000 | 1,000,000 | 157,110 |
| 342,000 | 345,000 | 35,870 | 526,000 | 530,000 | 63,780 | 750,000 | 755,000 | 105,770 | |||
| 345,000 | 348,000 | 36,320 | 530,000 | 534,000 | 64,430 | 755,000 | 760,000 | 106,770 | |||
| 348,000 | 351,000 | 36,770 | 534,000 | 538,000 | 65,070 | 760,000 | 765,000 | 107,770 | 1,000,000 | 1,200,000 | The amount calculated by multiplying the taxable salary income amount by 25%, less 91,830 yen |
| 351,000 | 354,000 | 37,220 | 538,000 | 542,000 | 65,720 | 765,000 | 770,000 | 108,770 | |||
| 354,000 | 357,000 | 37,670 | 542,000 | 546,000 | 66,370 | 770,000 | 775,000 | 109,770 | |||
| 357,000 | 360,000 | 38,120 | 546,000 | 550,000 | 67,020 | 775,000 | 780,000 | 110,770 | |||
| 360,000 | 363,000 | 38,570 | 550,000 | 554,000 | 67,670 | 780,000 | 785,000 | 111,770 | |||
| 363,000 | 366,000 | 39,020 | 554,000 | 558,000 | 68,310 | 785,000 | 790,000 | 112,770 | 1,200,000 | 1,500,000 | The amount calculated by multiplying the taxable salary income amount by 26.2%, less 106,230 yen |
| 366,000 | 369,000 | 39,470 | 558,000 | 562,000 | 68,960 | 790,000 | 795,000 | 113,770 | |||
| 369,000 | 372,000 | 39,920 | 562,000 | 566,000 | 69,610 | 795,000 | 800,000 | 114,770 | |||
| 372,000 | 375,000 | 40,370 | 566,000 | 570,000 | 70,260 | 800,000 | 805,000 | 115,770 | |||
| 375,000 | 378,000 | 40,820 | 570,000 | 574,000 | 70,910 | 805,000 | 810,000 | 116,830 | |||
| 378,000 | 381,000 | 41,270 | 574,000 | 578,000 | 71,550 | 810,000 | 815,000 | 117,890 | 1,500,000 | 1,800,000 | The amount calculated by multiplying the taxable salary income amount by 30%, less 163,230 yen |
| 381,000 | 384,000 | 41,720 | 578,000 | 582,000 | 72,200 | 815,000 | 820,000 | 118,950 | |||
| 384,000 | 387,000 | 42,170 | 582,000 | 586,000 | 72,850 | 820,000 | 825,000 | 120,010 | |||
| 387,000 | 390,000 | 42,620 | 586,000 | 590,000 | 73,500 | 825,000 | 830,000 | 121,070 | |||
| 390,000 | 394,000 | 43,070 | 590,000 | 594,000 | 74,150 | 830,000 | 835,000 | 122,130 | |||
| 394,000 | 398,000 | 43,670 | 594,000 | 598,000 | 74,790 | 835,000 | 840,000 | 123,190 | 1,800,000 | 2,200,000 | The amount calculated by multiplying the taxable salary income amount by 31.2%, less 184,830 yen |
| 398,000 | 402,000 | 44,270 | 598,000 | 602,000 | 75,440 | 840,000 | 845,000 | 124,250 | |||
| 402,000 | 406,000 | 44,870 | 602,000 | 606,000 | 76,170 | 845,000 | 850,000 | 125,310 | |||
| 406,000 | 410,000 | 45,470 | 606,000 | 610,000 | 76,970 | 850,000 | 855,000 | 126,370 | |||
| 410,000 | 414,000 | 46,070 | 610,000 | 614,000 | 77,770 | 855,000 | 860,000 | 127,430 | |||
| 414,000 | 418,000 | 46,670 | 614,000 | 618,000 | 78,570 | 860,000 | 865,000 | 128,490 | 2,200,000 | 2,500,000 | The amount calculated by multiplying the taxable salary income amount by 35%, less 268,430 yen |
| 418,000 | 422,000 | 47,270 | 618,000 | 622,000 | 79,370 | 865,000 | 870,000 | 129,550 | |||
| 422,000 | 426,000 | 47,870 | 622,000 | 626,000 | 80,170 | 870,000 | 875,000 | 130,610 | |||
| 426,000 | 430,000 | 48,470 | 626,000 | 630,000 | 80,970 | 875,000 | 880,000 | 131,670 | |||
| 430,000 | 434,000 | 49,070 | 630,000 | 635,000 | 81,770 | 880,000 | 885,000 | 132,730 | |||
(3)
| Taxable salary income amount | Tax amount | Taxable salary income amount | Tax amount | Taxable salary income amount | Tax amount | |||
| At least | Less than | At least | Less than | At least | Less than | |||
| yen | yen | yen | yen | yen | yen | |||
| 2,500,000 | 3,000,000 | The amount calculated by multiplying the taxable salary income amount by 36.2%, less 298,430 yen | 6,000,000 | 10,000,000 | The amount calculated by multiplying the taxable salary income amount by 50%, less 912,430 yen | 30,000,000 | 45,000,000 | The amount calculated by multiplying the taxable salary income amount by 65%, less 3,912,430 yen |
| 3,000,000 | 4,000,000 | The amount calculated by multiplying the taxable salary income amount by 40%, less 412,430 yen | 10,000,000 | 20,000,000 | The amount calculated by multiplying the taxable salary income amount by 55%, less 1,412,430 yen | 45,000,000 | 60,000,000 | The amount calculated by multiplying the taxable salary income amount by 70%, less 6,162,430 yen |
| 4,000,000 | 6,000,000 | The amount calculated by multiplying the taxable salary income amount by 45%, less 612,430 yen | 20,000,000 | 30,000,000 | The amount calculated by multiplying the taxable salary income amount by 60%, less 2,412,430 yen | 60,000,000 yen or more | The amount calculated by multiplying the taxable salary income amount by 75%, less 9,162,430 yen | |
| If the person is a Person with a Disability, an elderly person, a widow or a working student, the amount obtained by deducting, from the tax amount found under each of the columns above, 6,000 yen for each of these categories that applies, and, if there is a Person with a Disability who is a Claimable Spouse or dependent, 6,000 yen for each such Person with a Disability | ||||||||
(Note) In this table, "taxable salary income amount" means the amount arrived at when the sum total of the amounts set forth in (a) through (d) of Article 190, item (ii) (Year-End Adjustment) of the new Act as replaced pursuant to the provisions of Article 3, paragraph (1) (Special Provisions on Income Deductions and the Calculation of Tax Amounts for Income Tax for 1966) of the Supplementary Provisions is deducted from the amount of salary or other wage after the salary income deduction prescribed in that item.
(Remarks) The tax amount is found as follows: (i) First, find the amount arrived at when the following amounts are deducted from the amount of salary or other wage after the salary income deduction found under the attached table to this table according to the amount of salary or other wage for the year: (1) if there are social insurance premiums deducted from the amount of salary or other wage for the year, that amount; (2) if there is an amount of social insurance premiums declared in a salary income earner's return for insurance premium deduction, that amount; (3) if there is an amount of life insurance premiums (meaning life insurance premiums as prescribed in Article 75, paragraph (1) (Life Insurance Premium Deduction) of the new Act as replaced pursuant to the provisions of Article 3, paragraph (1) of the Supplementary Provisions; the same applies hereinafter) declared in a salary income earner's return for insurance premium deduction, the amount set forth below for each of the following cases: (a) if the total amount of those life insurance premiums is up to 23,600 yen: that total amount; (b) if the total amount of those life insurance premiums is over 23,600 yen and up to 50,000 yen: the sum total of an amount equal to one half of that total amount and 11,800 yen; (c) if the total amount of those life insurance premiums is over 50,000 yen: 36,800 yen; (4) if there is an amount of non-life insurance premiums (meaning non-life insurance premiums as prescribed in Article 76, paragraph (1) (Non-Life Insurance Premium Deduction) of the new Act; the same applies hereinafter) declared in a salary income earner's return for insurance premium deduction, the amount set forth below for each of the following cases: (a) if all of those non-life insurance premiums relate to contracts prescribed in Article 76, paragraph (1), item (i) of the new Act: the total of those amounts (or 2,000 yen, if that total exceeds 2,000 yen); (b) if all of those non-life insurance premiums relate to contracts prescribed in Article 76, paragraph (1), item (ii) of the new Act: the total of those amounts (or 10,000 yen, if that total exceeds 10,000 yen); (c) if those non-life insurance premiums include both amounts relating to contracts prescribed in Article 76, paragraph (1), item (i) of the new Act and amounts relating to contracts prescribed in item (ii) of that paragraph: the total of those amounts (or 10,000 yen, if that total exceeds 10,000 yen); provided, however, that if the amount relating to contracts prescribed in item (i) of that paragraph exceeds 2,000 yen and the amount relating to contracts prescribed in item (ii) of that paragraph is less than 8,000 yen, it is the sum total of 2,000 yen and the amount relating to contracts prescribed in item (ii) of that paragraph. (ii) Next, from the amount found under (i), (1) if there is a Claimable Spouse declared in a salary income earner's return for deduction for Dependents, etc.: (a) if there are dependents declared in that declaration, deduct the sum total of the amount of the spousal deduction under Article 77, paragraph (1) (Spousal Deduction) of the new Act as replaced pursuant to the provisions of Article 3, paragraph (1) of the Supplementary Provisions, the amount of the deduction for Dependents under Article 78, paragraph (1) (Deduction for Dependents) of the new Act as replaced pursuant to the provisions of Article 3, paragraph (1) of the Supplementary Provisions, and the amount of the basic personal exemption; (b) if there are no dependents declared in that declaration, deduct the sum total of the amount of the spousal deduction under Article 77, paragraph (1) of the new Act as replaced pursuant to the provisions of Article 3, paragraph (1) of the Supplementary Provisions and the amount of the basic personal exemption; (2) if there is no Claimable Spouse declared in a salary income earner's return for deduction for Dependents, etc.: (a) if there are dependents declared in that declaration: (A) except in the case falling under (B), deduct the sum total of the amount of the deduction for Dependents under Article 78, paragraphs (1) and (2) of the new Act as replaced pursuant to the provisions of Article 3, paragraph (1) of the Supplementary Provisions and the amount of the basic personal exemption; (B) if that declaration does not state that the case falls under the provisions of Article 78, paragraph (2) of the new Act as replaced pursuant to the provisions of Article 3, paragraph (1) of the Supplementary Provisions, deduct the sum total of the amount of the deduction for Dependents under paragraph (1) of that Article and the amount of the basic personal exemption; (b) if there are no dependents declared in that declaration, deduct the amount of the basic personal exemption; and find the remaining amount in each case. (iii) Find the applicable row of the "Taxable salary income amount" column according to the remaining amount found under (ii); the amount stated in the "Tax amount" column of that row is the tax amount sought. (iv) If that declaration states that the Resident is a Person with a Disability, an elderly person, a widow or a working student (if the working student is a pupil set forth in Article 2, paragraph (1), item (xxxiii), (b) (Definitions) of the new Act, where, in addition to that declaration stating that the Resident is a working student, the documents prescribed in Article 194, paragraph (3) (Salary Income Earner's Return for Deduction for Dependents, Etc.) of the new Act have been submitted or presented), the amount obtained by deducting, from the tax amount found under (iii), 6,000 yen for each of these categories that applies, and, if that declaration states that there is a Person with a Disability among the Resident's dependents and similar persons, 6,000 yen for each such Person with a Disability, is the tax amount sought. (v) In finding the tax amount under (i) through (iv), if the remaining amount found under (ii) of a Resident whose remaining amount is 1,000,000 yen or more includes a fraction of less than 100 yen, the amount after discarding that fraction is deemed to be the remaining amount, and if the Resident's tax amount includes a fraction of less than 10 yen, the amount after discarding that fraction is the tax amount sought.
Attached Table to Appended Table V of the Supplementary Provisions
(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 211,250 yen | Less than 139,000 yen | 255,000 | 256,000 | 174,000 | 300,000 | 301,000 | 210,000 | |
| 211,250 | 212,000 | 139,000 | 256,000 | 257,000 | 174,800 | 301,000 | 302,000 | 210,800 |
| 212,000 | 213,000 | 139,600 | 257,000 | 258,000 | 175,600 | 302,000 | 303,000 | 211,600 |
| 213,000 | 214,000 | 140,400 | 258,000 | 259,000 | 176,400 | 303,000 | 304,000 | 212,400 |
| 214,000 | 215,000 | 141,200 | 259,000 | 260,000 | 177,200 | 304,000 | 305,000 | 213,200 |
| 215,000 | 216,000 | 142,000 | 260,000 | 261,000 | 178,000 | 305,000 | 306,000 | 214,000 |
| 216,000 | 217,000 | 142,800 | 261,000 | 262,000 | 178,800 | 306,000 | 307,000 | 214,800 |
| 217,000 | 218,000 | 143,600 | 262,000 | 263,000 | 179,600 | 307,000 | 308,000 | 215,600 |
| 218,000 | 219,000 | 144,400 | 263,000 | 264,000 | 180,400 | 308,000 | 309,000 | 216,400 |
| 219,000 | 220,000 | 145,200 | 264,000 | 265,000 | 181,200 | 309,000 | 310,000 | 217,200 |
| 220,000 | 221,000 | 146,000 | 265,000 | 266,000 | 182,000 | 310,000 | 311,500 | 218,000 |
| 221,000 | 222,000 | 146,800 | 266,000 | 267,000 | 182,800 | 311,500 | 313,000 | 219,200 |
| 222,000 | 223,000 | 147,600 | 267,000 | 268,000 | 183,600 | 313,000 | 314,500 | 220,400 |
| 223,000 | 224,000 | 148,400 | 268,000 | 269,000 | 184,400 | 314,500 | 316,000 | 221,600 |
| 224,000 | 225,000 | 149,200 | 269,000 | 270,000 | 185,200 | 316,000 | 317,500 | 222,800 |
| 225,000 | 226,000 | 150,000 | 270,000 | 271,000 | 186,000 | 317,500 | 319,000 | 224,000 |
| 226,000 | 227,000 | 150,800 | 271,000 | 272,000 | 186,800 | 319,000 | 320,500 | 225,200 |
| 227,000 | 228,000 | 151,600 | 272,000 | 273,000 | 187,600 | 320,500 | 322,000 | 226,400 |
| 228,000 | 229,000 | 152,400 | 273,000 | 274,000 | 188,400 | 322,000 | 323,500 | 227,600 |
| 229,000 | 230,000 | 153,200 | 274,000 | 275,000 | 189,200 | 323,500 | 325,000 | 228,800 |
| 230,000 | 231,000 | 154,000 | 275,000 | 276,000 | 190,000 | 325,000 | 326,500 | 230,000 |
| 231,000 | 232,000 | 154,800 | 276,000 | 277,000 | 190,800 | 326,500 | 328,000 | 231,200 |
| 232,000 | 233,000 | 155,600 | 277,000 | 278,000 | 191,600 | 328,000 | 329,500 | 232,400 |
| 233,000 | 234,000 | 156,400 | 278,000 | 279,000 | 192,400 | 329,500 | 331,000 | 233,600 |
| 234,000 | 235,000 | 157,200 | 279,000 | 280,000 | 193,200 | 331,000 | 332,500 | 234,800 |
| 235,000 | 236,000 | 158,000 | 280,000 | 281,000 | 194,000 | 332,500 | 334,000 | 236,000 |
| 236,000 | 237,000 | 158,800 | 281,000 | 282,000 | 194,800 | 334,000 | 335,500 | 237,200 |
| 237,000 | 238,000 | 159,600 | 282,000 | 283,000 | 195,600 | 335,500 | 337,000 | 238,400 |
| 238,000 | 239,000 | 160,400 | 283,000 | 284,000 | 196,400 | 337,000 | 338,500 | 239,600 |
| 239,000 | 240,000 | 161,200 | 284,000 | 285,000 | 197,200 | 338,500 | 340,000 | 240,800 |
| 240,000 | 241,000 | 162,000 | 285,000 | 286,000 | 198,000 | 340,000 | 341,500 | 242,000 |
| 241,000 | 242,000 | 162,800 | 286,000 | 287,000 | 198,800 | 341,500 | 343,000 | 243,200 |
| 242,000 | 243,000 | 163,600 | 287,000 | 288,000 | 199,600 | 343,000 | 344,500 | 244,400 |
| 243,000 | 244,000 | 164,400 | 288,000 | 289,000 | 200,400 | 344,500 | 346,000 | 245,600 |
| 244,000 | 245,000 | 165,200 | 289,000 | 290,000 | 201,200 | 346,000 | 347,500 | 246,800 |
| 245,000 | 246,000 | 166,000 | 290,000 | 291,000 | 202,000 | 347,500 | 349,000 | 248,000 |
| 246,000 | 247,000 | 166,800 | 291,000 | 292,000 | 202,800 | 349,000 | 350,500 | 249,200 |
| 247,000 | 248,000 | 167,600 | 292,000 | 293,000 | 203,600 | 350,500 | 352,000 | 250,400 |
| 248,000 | 249,000 | 168,400 | 293,000 | 294,000 | 204,400 | 352,000 | 353,500 | 251,600 |
| 249,000 | 250,000 | 169,200 | 294,000 | 295,000 | 205,200 | 353,500 | 355,000 | 252,800 |
| 250,000 | 251,000 | 170,000 | 295,000 | 296,000 | 206,000 | 355,000 | 356,500 | 254,000 |
| 251,000 | 252,000 | 170,800 | 296,000 | 297,000 | 206,800 | 356,500 | 358,000 | 255,200 |
| 252,000 | 253,000 | 171,600 | 297,000 | 298,000 | 207,600 | 358,000 | 359,500 | 256,400 |
| 253,000 | 254,000 | 172,400 | 298,000 | 299,000 | 208,400 | 359,500 | 361,000 | 257,600 |
| 254,000 | 255,000 | 173,200 | 299,000 | 300,000 | 209,200 | 361,000 | 362,500 | 258,800 |
(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 |
| 362,500 | 364,000 | 260,000 | 430,000 | 431,500 | 314,000 | 497,500 | 499,000 | 368,000 |
| 364,000 | 365,500 | 261,200 | 431,500 | 433,000 | 315,200 | 499,000 | 500,500 | 369,200 |
| 365,500 | 367,000 | 262,400 | 433,000 | 434,500 | 316,400 | 500,500 | 502,000 | 370,400 |
| 367,000 | 368,500 | 263,600 | 434,500 | 436,000 | 317,600 | 502,000 | 503,500 | 371,600 |
| 368,500 | 370,000 | 264,800 | 436,000 | 437,500 | 318,800 | 503,500 | 505,000 | 372,800 |
| 370,000 | 371,500 | 266,000 | 437,500 | 439,000 | 320,000 | 505,000 | 506,500 | 374,000 |
| 371,500 | 373,000 | 267,200 | 439,000 | 440,500 | 321,200 | 506,500 | 508,000 | 375,200 |
| 373,000 | 374,500 | 268,400 | 440,500 | 442,000 | 322,400 | 508,000 | 509,500 | 376,400 |
| 374,500 | 376,000 | 269,600 | 442,000 | 443,500 | 323,600 | 509,500 | 511,000 | 377,600 |
| 376,000 | 377,500 | 270,800 | 443,500 | 445,000 | 324,800 | 511,000 | 512,500 | 378,800 |
| 377,500 | 379,000 | 272,000 | 445,000 | 446,500 | 326,000 | 512,500 | 514,000 | 380,000 |
| 379,000 | 380,500 | 273,200 | 446,500 | 448,000 | 327,200 | 514,000 | 515,500 | 381,200 |
| 380,500 | 382,000 | 274,400 | 448,000 | 449,500 | 328,400 | 515,500 | 517,000 | 382,400 |
| 382,000 | 383,500 | 275,600 | 449,500 | 451,000 | 329,600 | 517,000 | 518,500 | 383,600 |
| 383,500 | 385,000 | 276,800 | 451,000 | 452,500 | 330,800 | 518,500 | 520,000 | 384,800 |
| 385,000 | 386,500 | 278,000 | 452,500 | 454,000 | 332,000 | 520,000 | 521,500 | 386,000 |
| 386,500 | 388,000 | 279,200 | 454,000 | 455,500 | 333,200 | 521,500 | 523,000 | 387,200 |
| 388,000 | 389,500 | 280,400 | 455,500 | 457,000 | 334,400 | 523,000 | 524,500 | 388,400 |
| 389,500 | 391,000 | 281,600 | 457,000 | 458,500 | 335,600 | 524,500 | 526,000 | 389,600 |
| 391,000 | 392,500 | 282,800 | 458,500 | 460,000 | 336,800 | 526,000 | 527,500 | 390,800 |
| 392,500 | 394,000 | 284,000 | 460,000 | 461,500 | 338,000 | 527,500 | 529,000 | 392,000 |
| 394,000 | 395,500 | 285,200 | 461,500 | 463,000 | 339,200 | 529,000 | 530,500 | 393,200 |
| 395,500 | 397,000 | 286,400 | 463,000 | 464,500 | 340,400 | 530,500 | 532,000 | 394,400 |
| 397,000 | 398,500 | 287,600 | 464,500 | 466,000 | 341,600 | 532,000 | 534,000 | 395,600 |
| 398,500 | 400,000 | 288,800 | 466,000 | 467,500 | 342,800 | 534,000 | 536,000 | 397,200 |
| 400,000 | 401,500 | 290,000 | 467,500 | 469,000 | 344,000 | 536,000 | 538,000 | 398,800 |
| 401,500 | 403,000 | 291,200 | 469,000 | 470,500 | 345,200 | 538,000 | 540,000 | 400,400 |
| 403,000 | 404,500 | 292,400 | 470,500 | 472,000 | 346,400 | 540,000 | 542,000 | 402,050 |
| 404,500 | 406,000 | 293,600 | 472,000 | 473,500 | 347,600 | 542,000 | 544,000 | 403,700 |
| 406,000 | 407,500 | 294,800 | 473,500 | 475,000 | 348,800 | 544,000 | 546,000 | 405,350 |
| 407,500 | 409,000 | 296,000 | 475,000 | 476,500 | 350,000 | 546,000 | 548,000 | 407,000 |
| 409,000 | 410,500 | 297,200 | 476,500 | 478,000 | 351,200 | 548,000 | 550,000 | 408,650 |
| 410,500 | 412,000 | 298,400 | 478,000 | 479,500 | 352,400 | 550,000 | 552,000 | 410,300 |
| 412,000 | 413,500 | 299,600 | 479,500 | 481,000 | 353,600 | 552,000 | 554,000 | 411,950 |
| 413,500 | 415,000 | 300,800 | 481,000 | 482,500 | 354,800 | 554,000 | 556,000 | 413,600 |
| 415,000 | 416,500 | 302,000 | 482,500 | 484,000 | 356,000 | 556,000 | 558,000 | 415,250 |
| 416,500 | 418,000 | 303,200 | 484,000 | 485,500 | 357,200 | 558,000 | 560,000 | 416,900 |
| 418,000 | 419,500 | 304,400 | 485,500 | 487,000 | 358,400 | 560,000 | 562,000 | 418,550 |
| 419,500 | 421,000 | 305,600 | 487,000 | 488,500 | 359,600 | 562,000 | 564,000 | 420,200 |
| 421,000 | 422,500 | 306,800 | 488,500 | 490,000 | 360,800 | 564,000 | 566,000 | 421,850 |
| 422,500 | 424,000 | 308,000 | 490,000 | 491,500 | 362,000 | 566,000 | 568,000 | 423,500 |
| 424,000 | 425,500 | 309,200 | 491,500 | 493,000 | 363,200 | 568,000 | 570,000 | 425,150 |
| 425,500 | 427,000 | 310,400 | 493,000 | 494,500 | 364,400 | 570,000 | 572,000 | 426,800 |
| 427,000 | 428,500 | 311,600 | 494,500 | 496,000 | 365,600 | 572,000 | 574,000 | 428,450 |
| 428,500 | 430,000 | 312,800 | 496,000 | 497,500 | 366,800 | 574,000 | 576,000 | 430,100 |
(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 |
| 576,000 | 578,000 | 431,750 | 666,000 | 668,000 | 508,150 | 756,000 | 758,000 | 589,600 |
| 578,000 | 580,000 | 433,400 | 668,000 | 670,000 | 509,950 | 758,000 | 760,000 | 591,450 |
| 580,000 | 582,000 | 435,050 | 670,000 | 672,000 | 511,750 | 760,000 | 762,000 | 593,300 |
| 582,000 | 584,000 | 436,700 | 672,000 | 674,000 | 513,550 | 762,000 | 764,000 | 595,150 |
| 584,000 | 586,000 | 438,350 | 674,000 | 676,000 | 515,350 | 764,000 | 766,000 | 597,000 |
| 586,000 | 588,000 | 440,000 | 676,000 | 678,000 | 517,150 | 766,000 | 768,000 | 598,850 |
| 588,000 | 590,000 | 441,650 | 678,000 | 680,000 | 518,950 | 768,000 | 770,000 | 600,700 |
| 590,000 | 592,000 | 443,300 | 680,000 | 682,000 | 520,750 | 770,000 | 772,000 | 602,550 |
| 592,000 | 594,000 | 444,950 | 682,000 | 684,000 | 522,550 | 772,000 | 774,000 | 604,400 |
| 594,000 | 596,000 | 446,600 | 684,000 | 686,000 | 524,350 | 774,000 | 776,000 | 606,250 |
| 596,000 | 598,000 | 448,250 | 686,000 | 688,000 | 526,150 | 776,000 | 778,000 | 608,100 |
| 598,000 | 600,000 | 449,900 | 688,000 | 690,000 | 527,950 | 778,000 | 780,000 | 609,950 |
| 600,000 | 602,000 | 451,550 | 690,000 | 692,000 | 529,750 | 780,000 | 782,000 | 611,800 |
| 602,000 | 604,000 | 453,200 | 692,000 | 694,000 | 531,550 | 782,000 | 784,000 | 613,650 |
| 604,000 | 606,000 | 454,850 | 694,000 | 696,000 | 533,350 | 784,000 | 786,000 | 615,500 |
| 606,000 | 608,000 | 456,500 | 696,000 | 698,000 | 535,150 | 786,000 | 788,000 | 617,350 |
| 608,000 | 610,000 | 458,150 | 698,000 | 700,000 | 536,950 | 788,000 | 790,000 | 619,200 |
| 610,000 | 612,000 | 459,800 | 700,000 | 702,000 | 538,750 | 790,000 | 792,000 | 621,050 |
| 612,000 | 614,000 | 461,450 | 702,000 | 704,000 | 540,550 | 792,000 | 794,000 | 622,900 |
| 614,000 | 616,000 | 463,100 | 704,000 | 706,000 | 542,350 | 794,000 | 796,000 | 624,750 |
| 616,000 | 618,000 | 464,750 | 706,000 | 708,000 | 544,150 | 796,000 | 798,000 | 626,600 |
| 618,000 | 620,000 | 466,400 | 708,000 | 710,000 | 545,950 | 798,000 | 800,000 | 628,450 |
| 620,000 | 622,000 | 468,050 | 710,000 | 712,000 | 547,750 | 800,000 | 802,000 | 630,300 |
| 622,000 | 624,000 | 469,700 | 712,000 | 714,000 | 549,550 | 802,000 | 804,000 | 632,150 |
| 624,000 | 626,000 | 471,350 | 714,000 | 716,000 | 551,350 | 804,000 | 806,000 | 634,000 |
| 626,000 | 628,000 | 473,000 | 716,000 | 718,000 | 553,150 | 806,000 | 808,000 | 635,850 |
| 628,000 | 630,000 | 474,650 | 718,000 | 720,000 | 554,950 | 808,000 | 810,000 | 637,700 |
| 630,000 | 632,000 | 476,300 | 720,000 | 722,000 | 556,750 | 810,000 | 812,000 | 639,550 |
| 632,000 | 634,000 | 477,950 | 722,000 | 724,000 | 558,550 | 812,000 | 814,000 | 641,400 |
| 634,000 | 636,000 | 479,600 | 724,000 | 726,000 | 560,350 | 814,000 | 816,000 | 643,250 |
| 636,000 | 638,000 | 481,250 | 726,000 | 728,000 | 562,150 | 816,000 | 818,000 | 645,100 |
| 638,000 | 640,000 | 482,950 | 728,000 | 730,000 | 563,950 | 818,000 | 820,000 | 646,950 |
| 640,000 | 642,000 | 484,750 | 730,000 | 732,000 | 565,750 | 820,000 | 822,000 | 648,800 |
| 642,000 | 644,000 | 486,550 | 732,000 | 734,000 | 567,550 | 822,000 | 824,000 | 650,650 |
| 644,000 | 646,000 | 488,350 | 734,000 | 736,000 | 569,350 | 824,000 | 826,000 | 652,500 |
| 646,000 | 648,000 | 490,150 | 736,000 | 738,000 | 571,150 | 826,000 | 828,000 | 654,350 |
| 648,000 | 650,000 | 491,950 | 738,000 | 740,000 | 572,950 | 828,000 | 830,000 | 656,200 |
| 650,000 | 652,000 | 493,750 | 740,000 | 742,000 | 574,800 | 830,000 | 832,000 | 658,050 |
| 652,000 | 654,000 | 495,550 | 742,000 | 744,000 | 576,650 | 832,000 | 834,000 | 659,900 |
| 654,000 | 656,000 | 497,350 | 744,000 | 746,000 | 578,500 | 834,000 | 836,000 | 661,750 |
| 656,000 | 658,000 | 499,150 | 746,000 | 748,000 | 580,350 | 836,000 | 837,500 | 663,600 |
| 658,000 | 660,000 | 500,950 | 748,000 | 750,000 | 582,200 | 837,500 yen or more | The amount of salary or other wage less 172,500 yen | |
| 660,000 | 662,000 | 502,750 | 750,000 | 752,000 | 584,050 | |||
| 662,000 | 664,000 | 504,550 | 752,000 | 754,000 | 585,900 | |||
| 664,000 | 666,000 | 506,350 | 754,000 | 756,000 | 587,750 | |||
(Remarks) To find the amount of salary or other wage after the salary income deduction, find the applicable row of the "Amount of salary or other wage" column according to the amount of salary or other wage for the year; the amount stated in the "Amount of salary or other wage after the salary income deduction" column of that row is the amount of salary or other wage after the salary income deduction for that amount of salary or other wage.
（一）
| 課税給与所得金額 | 税額 | 課税給与所得金額 | 税額 | 課税給与所得金額 | 税額 | 課税給与所得金額 | 税額 | ||||
| 以上 | 未満 | 以上 | 未満 | 以上 | 未満 | 以上 | 未満 | ||||
| 円 | 円 | 円 | 円 | 円 | 円 | 円 | 円 | 円 | 円 | 円 | 円 |
| ２５，５００ | ２６，０００ | ２，１３０ | ７１，０００ | ７２，０００ | ５，９４０ | １５２，０００ | １５４，０００ | １３，５７０ | |||
| １，５００円未満 | ０ | ||||||||||
| ２６，０００ | ２６，５００ | ２，１７０ | ７２，０００ | ７３，０００ | ６，０２０ | １５４，０００ | １５６，０００ | １３，７７０ | |||
| １，５００ | ２，０００ | １２０ | ２６，５００ | ２７，０００ | ２，２１０ | ７３，０００ | ７４，０００ | ６，１１０ | １５６，０００ | １５８，０００ | １３，９７０ |
| ２，０００ | ２，５００ | １６０ | ２７，０００ | ２７，５００ | ２，２５０ | ７４，０００ | ７５，０００ | ６，１９０ | １５８，０００ | １６０，０００ | １４，１７０ |
| ２，５００ | ３，０００ | ２００ | ２７，５００ | ２８，０００ | ２，３００ | ７５，０００ | ７６，０００ | ６，２７０ | １６０，０００ | １６２，０００ | １４，３７０ |
| ３，０００ | ３，５００ | ２５０ | ２８，０００ | ２８，５００ | ２，３４０ | ７６，０００ | ７７，０００ | ６，３６０ | １６２，０００ | １６４，０００ | １４，５７０ |
| ３，５００ | ４，０００ | ２９０ | ２８，５００ | ２９，０００ | ２，３８０ | ７７，０００ | ７８，０００ | ６，４４０ | １６４，０００ | １６６，０００ | １４，７７０ |
| ４，０００ | ４，５００ | ３３０ | ２９，０００ | ２９，５００ | ２，４２０ | ７８，０００ | ７９，０００ | ６，５２０ | １６６，０００ | １６８，０００ | １４，９７０ |
| ４，５００ | ５，０００ | ３７０ | ２９，５００ | ３０，０００ | ２，４６０ | ７９，０００ | ８０，０００ | ６，６１０ | １６８，０００ | １７０，０００ | １５，１７０ |
| ５，０００ | ５，５００ | ４１０ | ３０，０００ | ３１，０００ | ２，５１０ | ８０，０００ | ８１，０００ | ６，６９０ | １７０，０００ | １７２，０００ | １５，３７０ |
| ５，５００ | ６，０００ | ４６０ | ３１，０００ | ３２，０００ | ２，５９０ | ８１，０００ | ８２，０００ | ６，７７０ | １７２，０００ | １７４，０００ | １５，５７０ |
| ６，０００ | ６，５００ | ５００ | ３２，０００ | ３３，０００ | ２，６７０ | ８２，０００ | ８３，０００ | ６，８６０ | １７４，０００ | １７６，０００ | １５，７７０ |
| ６，５００ | ７，０００ | ５４０ | ３３，０００ | ３４，０００ | ２，７６０ | ８３，０００ | ８４，０００ | ６，９４０ | １７６，０００ | １７８，０００ | １５，９７０ |
| ７，０００ | ７，５００ | ５８０ | ３４，０００ | ３５，０００ | ２，８４０ | ８４，０００ | ８５，０００ | ７，０３０ | １７８，０００ | １８０，０００ | １６，１７０ |
| ７，５００ | ８，０００ | ６２０ | ３５，０００ | ３６，０００ | ２，９２０ | ８５，０００ | ８６，０００ | ７，１１０ | １８０，０００ | １８２，０００ | １６，３７０ |
| ８，０００ | ８，５００ | ６６０ | ３６，０００ | ３７，０００ | ３，０１０ | ８６，０００ | ８７，０００ | ７，１９０ | １８２，０００ | １８４，０００ | １６，５７０ |
| ８，５００ | ９，０００ | ７１０ | ３７，０００ | ３８，０００ | ３，０９０ | ８７，０００ | ８８，０００ | ７，２８０ | １８４，０００ | １８６，０００ | １６，７７０ |
| ９，０００ | ９，５００ | ７５０ | ３８，０００ | ３９，０００ | ３，１８０ | ８８，０００ | ８９，０００ | ７，３６０ | １８６，０００ | １８８，０００ | １６，９７０ |
| ９，５００ | １０，０００ | ７９０ | ３９，０００ | ４０，０００ | ３，２６０ | ８９，０００ | ９０，０００ | ７，４４０ | １８８，０００ | １９０，０００ | １７，１７０ |
| １０，０００ | １０，５００ | ８３０ | ４０，０００ | ４１，０００ | ３，３４０ | ９０，０００ | ９２，０００ | ７，５３０ | １９０，０００ | １９２，０００ | １７，３７０ |
| １０，５００ | １１，０００ | ８７０ | ４１，０００ | ４２，０００ | ３，４３０ | ９２，０００ | ９４，０００ | ７，７００ | １９２，０００ | １９４，０００ | １７，５７０ |
| １１，０００ | １１，５００ | ９２０ | ４２，０００ | ４３，０００ | ３，５１０ | ９４，０００ | ９６，０００ | ７，８６０ | １９４，０００ | １９６，０００ | １７，７７０ |
| １１，５００ | １２，０００ | ９６０ | ４３，０００ | ４４，０００ | ３，５９０ | ９６，０００ | ９８，０００ | ８，０３０ | １９６，０００ | １９８，０００ | １７，９７０ |
| １２，０００ | １２，５００ | １，０００ | ４４，０００ | ４５，０００ | ３，６８０ | ９８，０００ | １００，０００ | ８，２００ | １９８，０００ | ２００，０００ | １８，１７０ |
| １２，５００ | １３，０００ | １，０４０ | ４５，０００ | ４６，０００ | ３，７６０ | １００，０００ | １０２，０００ | ８，３７０ | ２００，０００ | ２０２，０００ | １８，３７０ |
| １３，０００ | １３，５００ | １，０８０ | ４６，０００ | ４７，０００ | ３，８５０ | １０２，０００ | １０４，０００ | ８，５７０ | ２０２，０００ | ２０４，０００ | １８，５９０ |
| １３，５００ | １４，０００ | １，１２０ | ４７，０００ | ４８，０００ | ３，９３０ | １０４，０００ | １０６，０００ | ８，７７０ | ２０４，０００ | ２０６，０００ | １８，８１０ |
| １４，０００ | １４，５００ | １，１７０ | ４８，０００ | ４９，０００ | ４，０１０ | １０６，０００ | １０８，０００ | ８，９７０ | ２０６，０００ | ２０８，０００ | １９，０４０ |
| １４，５００ | １５，０００ | １，２１０ | ４９，０００ | ５０，０００ | ４，１００ | １０８，０００ | １１０，０００ | ９，１７０ | ２０８，０００ | ２１０，０００ | １９，２６０ |
| １５，０００ | １５，５００ | １，２５０ | ５０，０００ | ５１，０００ | ４，１８０ | １１０，０００ | １１２，０００ | ９，３７０ | ２１０，０００ | ２１３，０００ | １９，４９０ |
| １５，５００ | １６，０００ | １，２９０ | ５１，０００ | ５２，０００ | ４，２６０ | １１２，０００ | １１４，０００ | ９，５７０ | ２１３，０００ | ２１６，０００ | １９，８２０ |
| １６，０００ | １６，５００ | １，３３０ | ５２，０００ | ５３，０００ | ４，３５０ | １１４，０００ | １１６，０００ | ９，７７０ | ２１６，０００ | ２１９，０００ | ２０，１６０ |
| １６，５００ | １７，０００ | １，３８０ | ５３，０００ | ５４，０００ | ４，４３０ | １１６，０００ | １１８，０００ | ９，９７０ | ２１９，０００ | ２２２，０００ | ２０，４９０ |
| １７，０００ | １７，５００ | １，４２０ | ５４，０００ | ５５，０００ | ４，５１０ | １１８，０００ | １２０，０００ | １０，１７０ | ２２２，０００ | ２２５，０００ | ２０，８３０ |
| １７，５００ | １８，０００ | １，４６０ | ５５，０００ | ５６，０００ | ４，６００ | １２０，０００ | １２２，０００ | １０，３７０ | ２２５，０００ | ２２８，０００ | ２１，１７０ |
| １８，０００ | １８，５００ | １，５００ | ５６，０００ | ５７，０００ | ４，６８０ | １２２，０００ | １２４，０００ | １０，５７０ | ２２８，０００ | ２３１，０００ | ２１，５００ |
| １８，５００ | １９，０００ | １，５４０ | ５７，０００ | ５８，０００ | ４，７７０ | １２４，０００ | １２６，０００ | １０，７７０ | ２３１，０００ | ２３４，０００ | ２１，８４０ |
| １９，０００ | １９，５００ | １，５９０ | ５８，０００ | ５９，０００ | ４，８５０ | １２６，０００ | １２８，０００ | １０，９７０ | ２３４，０００ | ２３７，０００ | ２２，１７０ |
| １９，５００ | ２０，０００ | １，６３０ | ５９，０００ | ６０，０００ | ４，９３０ | １２８，０００ | １３０，０００ | １１，１７０ | ２３７，０００ | ２４０，０００ | ２２，５１０ |
| ２０，０００ | ２０，５００ | １，６７０ | ６０，０００ | ６１，０００ | ５，０２０ | １３０，０００ | １３２，０００ | １１，３７０ | ２４０，０００ | ２４３，０００ | ２２，８５０ |
| ２０，５００ | ２１，０００ | １，７１０ | ６１，０００ | ６２，０００ | ５，１００ | １３２，０００ | １３４，０００ | １１，５７０ | ２４３，０００ | ２４６，０００ | ２３，１８０ |
| ２１，０００ | ２１，５００ | １，７５０ | ６２，０００ | ６３，０００ | ５，１８０ | １３４，０００ | １３６，０００ | １１，７７０ | ２４６，０００ | ２４９，０００ | ２３，５２０ |
| ２１，５００ | ２２，０００ | １，７９０ | ６３，０００ | ６４，０００ | ５，２７０ | １３６，０００ | １３８，０００ | １１，９７０ | ２４９，０００ | ２５２，０００ | ２３，８５０ |
| ２２，０００ | ２２，５００ | １，８４０ | ６４，０００ | ６５，０００ | ５，３５０ | １３８，０００ | １４０，０００ | １２，１７０ | ２５２，０００ | ２５５，０００ | ２４，１９０ |
| ２２，５００ | ２３，０００ | １，８８０ | ６５，０００ | ６６，０００ | ５，４４０ | １４０，０００ | １４２，０００ | １２，３７０ | ２５５，０００ | ２５８，０００ | ２４，５３０ |
| ２３，０００ | ２３，５００ | １，９２０ | ６６，０００ | ６７，０００ | ５，５２０ | １４２，０００ | １４４，０００ | １２，５７０ | ２５８，０００ | ２６１，０００ | ２４，８６０ |
| ２３，５００ | ２４，０００ | １，９６０ | ６７，０００ | ６８，０００ | ５，６００ | １４４，０００ | １４６，０００ | １２，７７０ | ２６１，０００ | ２６４，０００ | ２５，２００ |
| ２４，０００ | ２４，５００ | ２，０００ | ６８，０００ | ６９，０００ | ５，６９０ | １４６，０００ | １４８，０００ | １２，９７０ | ２６４，０００ | ２６７，０００ | ２５，５３０ |
| ２４，５００ | ２５，０００ | ２，０５０ | ６９，０００ | ７０，０００ | ５，７７０ | １４８，０００ | １５０，０００ | １３，１７０ | ２６７，０００ | ２７０，０００ | ２５，８７０ |
| ２５，０００ | ２５，５００ | ２，０９０ | ７０，０００ | ７１，０００ | ５，８５０ | １５０，０００ | １５２，０００ | １３，３７０ | ２７０，０００ | ２７３，０００ | ２６，２１０ |
（二）
| 課税給与所得金額 | 税額 | 課税給与所得金額 | 税額 | 課税給与所得金額 | 税額 | 課税給与所得金額 | 税額 | ||||
| 以上 | 未満 | 以上 | 未満 | 以上 | 未満 | 以上 | 未満 | ||||
| 円 | 円 | 円 | 円 | 円 | 円 | 円 | 円 | 円 | 円 | 円 | 円 |
| ２７３，０００ | ２７６，０００ | ２６，５４０ | ４３４，０００ | ４３８，０００ | ４９，６７０ | ６３５，０００ | ６４０，０００ | ８２，７７０ | ８８５，０００ | ８９０，０００ | １３３，７９０ |
| ２７６，０００ | ２７９，０００ | ２６，８８０ | ４３８，０００ | ４４２，０００ | ５０，２７０ | ６４０，０００ | ６４５，０００ | ８３，７７０ | ８９０，０００ | ８９５，０００ | １３４，８５０ |
| ２７９，０００ | ２８２，０００ | ２７，２１０ | ４４２，０００ | ４４６，０００ | ５０，８７０ | ６４５，０００ | ６５０，０００ | ８４，７７０ | ８９５，０００ | ９００，０００ | １３５，９１０ |
| ２８２，０００ | ２８５，０００ | ２７，５５０ | ４４６，０００ | ４５０，０００ | ５１，４７０ | ６５０，０００ | ６５５，０００ | ８５，７７０ | ９００，０００ | ９０５，０００ | １３６，９７０ |
| ２８５，０００ | ２８８，０００ | ２７，８９０ | ４５０，０００ | ４５４，０００ | ５２，０７０ | ６５５，０００ | ６６０，０００ | ８６，７７０ | ９０５，０００ | ９１０，０００ | １３８，０３０ |
| ２８８，０００ | ２９１，０００ | ２８，２２０ | ４５４，０００ | ４５８，０００ | ５２，６７０ | ６６０，０００ | ６６５，０００ | ８７，７７０ | ９１０，０００ | ９１５，０００ | １３９，０９０ |
| ２９１，０００ | ２９４，０００ | ２８，５６０ | ４５８，０００ | ４６２，０００ | ５３，２７０ | ６６５，０００ | ６７０，０００ | ８８，７７０ | ９１５，０００ | ９２０，０００ | １４０，１５０ |
| ２９４，０００ | ２９７，０００ | ２８，８９０ | ４６２，０００ | ４６６，０００ | ５３，８７０ | ６７０，０００ | ６７５，０００ | ８９，７７０ | ９２０，０００ | ９２５，０００ | １４１，２１０ |
| ２９７，０００ | ３００，０００ | ２９，２３０ | ４６６，０００ | ４７０，０００ | ５４，４７０ | ６７５，０００ | ６８０，０００ | ９０，７７０ | ９２５，０００ | ９３０，０００ | １４２，２７０ |
| ３００，０００ | ３０３，０００ | ２９，５７０ | ４７０，０００ | ４７４，０００ | ５５，０７０ | ６８０，０００ | ６８５，０００ | ９１，７７０ | ９３０，０００ | ９３５，０００ | １４３，３３０ |
| ３０３，０００ | ３０６，０００ | ３０，０２０ | ４７４，０００ | ４７８，０００ | ５５，６７０ | ６８５，０００ | ６９０，０００ | ９２，７７０ | ９３５，０００ | ９４０，０００ | １４４，３９０ |
| ３０６，０００ | ３０９，０００ | ３０，４７０ | ４７８，０００ | ４８２，０００ | ５６，２７０ | ６９０，０００ | ６９５，０００ | ９３，７７０ | ９４０，０００ | ９４５，０００ | １４５，４５０ |
| ３０９，０００ | ３１２，０００ | ３０，９２０ | ４８２，０００ | ４８６，０００ | ５６，８７０ | ６９５，０００ | ７００，０００ | ９４，７７０ | ９４５，０００ | ９５０，０００ | １４６，５１０ |
| ３１２，０００ | ３１５，０００ | ３１，３７０ | ４８６，０００ | ４９０，０００ | ５７，４７０ | ７００，０００ | ７０５，０００ | ９５，７７０ | ９５０，０００ | ９５５，０００ | １４７，５７０ |
| ３１５，０００ | ３１８，０００ | ３１，８２０ | ４９０，０００ | ４９４，０００ | ５８，０７０ | ７０５，０００ | ７１０，０００ | ９６，７７０ | ９５５，０００ | ９６０，０００ | １４８，６３０ |
| ３１８，０００ | ３２１，０００ | ３２，２７０ | ４９４，０００ | ４９８，０００ | ５８，６７０ | ７１０，０００ | ７１５，０００ | ９７，７７０ | ９６０，０００ | ９６５，０００ | １４９，６９０ |
| ３２１，０００ | ３２４，０００ | ３２，７２０ | ４９８，０００ | ５０２，０００ | ５９，２７０ | ７１５，０００ | ７２０，０００ | ９８，７７０ | ９６５，０００ | ９７０，０００ | １５０，７５０ |
| ３２４，０００ | ３２７，０００ | ３３，１７０ | ５０２，０００ | ５０６，０００ | ５９，８９０ | ７２０，０００ | ７２５，０００ | ９９，７７０ | ９７０，０００ | ９７５，０００ | １５１，８１０ |
| ３２７，０００ | ３３０，０００ | ３３，６２０ | ５０６，０００ | ５１０，０００ | ６０，５４０ | ７２５，０００ | ７３０，０００ | １００，７７０ | ９７５，０００ | ９８０，０００ | １５２，８７０ |
| ３３０，０００ | ３３３，０００ | ３４，０７０ | ５１０，０００ | ５１４，０００ | ６１，１９０ | ７３０，０００ | ７３５，０００ | １０１，７７０ | ９８０，０００ | ９８５，０００ | １５３，９３０ |
| ３３３，０００ | ３３６，０００ | ３４，５２０ | ５１４，０００ | ５１８，０００ | ６１，８３０ | ７３５，０００ | ７４０，０００ | １０２，７７０ | ９８５，０００ | ９９０，０００ | １５４，９９０ |
| ３３６，０００ | ３３９，０００ | ３４，９７０ | ５１８，０００ | ５２２，０００ | ６２，４８０ | ７４０，０００ | ７４５，０００ | １０３，７７０ | ９９０，０００ | ９９５，０００ | １５６，０５０ |
| ３３９，０００ | ３４２，０００ | ３５，４２０ | ５２２，０００ | ５２６，０００ | ６３，１３０ | ７４５，０００ | ７５０，０００ | １０４，７７０ | ９９５，０００ | １，０００，０００ | １５７，１１０ |
| ３４２，０００ | ３４５，０００ | ３５，８７０ | ５２６，０００ | ５３０，０００ | ６３，７８０ | ７５０，０００ | ７５５，０００ | １０５，７７０ | |||
| ３４５，０００ | ３４８，０００ | ３６，３２０ | ５３０，０００ | ５３４，０００ | ６４，４３０ | ７５５，０００ | ７６０，０００ | １０６，７７０ | |||
| ３４８，０００ | ３５１，０００ | ３６，７７０ | ５３４，０００ | ５３８，０００ | ６５，０７０ | ７６０，０００ | ７６５，０００ | １０７，７７０ | １，０００，０００ | １，２００，０００ | 課税給与所得金額に２５％を乗じて算出した金額から９１，８３０円を控除した金額 |
| ３５１，０００ | ３５４，０００ | ３７，２２０ | ５３８，０００ | ５４２，０００ | ６５，７２０ | ７６５，０００ | ７７０，０００ | １０８，７７０ | |||
| ３５４，０００ | ３５７，０００ | ３７，６７０ | ５４２，０００ | ５４６，０００ | ６６，３７０ | ７７０，０００ | ７７５，０００ | １０９，７７０ | |||
| ３５７，０００ | ３６０，０００ | ３８，１２０ | ５４６，０００ | ５５０，０００ | ６７，０２０ | ７７５，０００ | ７８０，０００ | １１０，７７０ | |||
| ３６０，０００ | ３６３，０００ | ３８，５７０ | ５５０，０００ | ５５４，０００ | ６７，６７０ | ７８０，０００ | ７８５，０００ | １１１，７７０ | |||
| ３６３，０００ | ３６６，０００ | ３９，０２０ | ５５４，０００ | ５５８，０００ | ６８，３１０ | ７８５，０００ | ７９０，０００ | １１２，７７０ | １，２００，０００ | １，５００，０００ | 課税給与所得金額に２６．２％を乗じて算出した金額から１０６，２３０円を控除した金額 |
| ３６６，０００ | ３６９，０００ | ３９，４７０ | ５５８，０００ | ５６２，０００ | ６８，９６０ | ７９０，０００ | ７９５，０００ | １１３，７７０ | |||
| ３６９，０００ | ３７２，０００ | ３９，９２０ | ５６２，０００ | ５６６，０００ | ６９，６１０ | ７９５，０００ | ８００，０００ | １１４，７７０ | |||
| ３７２，０００ | ３７５，０００ | ４０，３７０ | ５６６，０００ | ５７０，０００ | ７０，２６０ | ８００，０００ | ８０５，０００ | １１５，７７０ | |||
| ３７５，０００ | ３７８，０００ | ４０，８２０ | ５７０，０００ | ５７４，０００ | ７０，９１０ | ８０５，０００ | ８１０，０００ | １１６，８３０ | |||
| ３７８，０００ | ３８１，０００ | ４１，２７０ | ５７４，０００ | ５７８，０００ | ７１，５５０ | ８１０，０００ | ８１５，０００ | １１７，８９０ | １，５００，０００ | １，８００，０００ | 課税給与所得金額に３０％を乗じて算出した金額から１６３，２３０円を控除した金額 |
| ３８１，０００ | ３８４，０００ | ４１，７２０ | ５７８，０００ | ５８２，０００ | ７２，２００ | ８１５，０００ | ８２０，０００ | １１８，９５０ | |||
| ３８４，０００ | ３８７，０００ | ４２，１７０ | ５８２，０００ | ５８６，０００ | ７２，８５０ | ８２０，０００ | ８２５，０００ | １２０，０１０ | |||
| ３８７，０００ | ３９０，０００ | ４２，６２０ | ５８６，０００ | ５９０，０００ | ７３，５００ | ８２５，０００ | ８３０，０００ | １２１，０７０ | |||
| ３９０，０００ | ３９４，０００ | ４３，０７０ | ５９０，０００ | ５９４，０００ | ７４，１５０ | ８３０，０００ | ８３５，０００ | １２２，１３０ | |||
| ３９４，０００ | ３９８，０００ | ４３，６７０ | ５９４，０００ | ５９８，０００ | ７４，７９０ | ８３５，０００ | ８４０，０００ | １２３，１９０ | １，８００，０００ | ２，２００，０００ | 課税給与所得金額に３１．２％を乗じて算出した金額から１８４，８３０円を控除した金額 |
| ３９８，０００ | ４０２，０００ | ４４，２７０ | ５９８，０００ | ６０２，０００ | ７５，４４０ | ８４０，０００ | ８４５，０００ | １２４，２５０ | |||
| ４０２，０００ | ４０６，０００ | ４４，８７０ | ６０２，０００ | ６０６，０００ | ７６，１７０ | ８４５，０００ | ８５０，０００ | １２５，３１０ | |||
| ４０６，０００ | ４１０，０００ | ４５，４７０ | ６０６，０００ | ６１０，０００ | ７６，９７０ | ８５０，０００ | ８５５，０００ | １２６，３７０ | |||
| ４１０，０００ | ４１４，０００ | ４６，０７０ | ６１０，０００ | ６１４，０００ | ７７，７７０ | ８５５，０００ | ８６０，０００ | １２７，４３０ | |||
| ４１４，０００ | ４１８，０００ | ４６，６７０ | ６１４，０００ | ６１８，０００ | ７８，５７０ | ８６０，０００ | ８６５，０００ | １２８，４９０ | ２，２００，０００ | ２，５００，０００ | 課税給与所得金額に３５％を乗じて算出した金額から２６８，４３０円を控除した金額 |
| ４１８，０００ | ４２２，０００ | ４７，２７０ | ６１８，０００ | ６２２，０００ | ７９，３７０ | ８６５，０００ | ８７０，０００ | １２９，５５０ | |||
| ４２２，０００ | ４２６，０００ | ４７，８７０ | ６２２，０００ | ６２６，０００ | ８０，１７０ | ８７０，０００ | ８７５，０００ | １３０，６１０ | |||
| ４２６，０００ | ４３０，０００ | ４８，４７０ | ６２６，０００ | ６３０，０００ | ８０，９７０ | ８７５，０００ | ８８０，０００ | １３１，６７０ | |||
| ４３０，０００ | ４３４，０００ | ４９，０７０ | ６３０，０００ | ６３５，０００ | ８１，７７０ | ８８０，０００ | ８８５，０００ | １３２，７３０ | |||
（三）
| 課税給与所得金額 | 税額 | 課税給与所得金額 | 税額 | 課税給与所得金額 | 税額 | |||
| 以上 | 未満 | 以上 | 未満 | 以上 | 未満 | |||
| 円 | 円 | 円 | 円 | 円 | 円 | |||
| ２，５００，０００ | ３，０００，０００ | 課税給与所得金額に３６．２％を乗じて算出した金額から２９８，４３０円を控除した金額 | ６，０００，０００ | １０，０００，０００ | 課税給与所得金額に５０％を乗じて算出した金額から９１２，４３０円を控除した金額 | ３０，０００，０００ | ４５，０００，０００ | 課税給与所得金額に６５％を乗じて算出した金額から３，９１２，４３０円を控除した金額 |
| ３，０００，０００ | ４，０００，０００ | 課税給与所得金額に４０％を乗じて算出した金額から４１２，４３０円を控除した金額 | １０，０００，０００ | ２０，０００，０００ | 課税給与所得金額に５５％を乗じて算出した金額から１，４１２，４３０円を控除した金額 | ４５，０００，０００ | ６０，０００，０００ | 課税給与所得金額に７０％を乗じて算出した金額から６，１６２，４３０円を控除した金額 |
| ４，０００，０００ | ６，０００，０００ | 課税給与所得金額に４５％を乗じて算出した金額から６１２，４３０円を控除した金額 | ２０，０００，０００ | ３０，０００，０００ | 課税給与所得金額に６０％を乗じて算出した金額から２，４１２，４３０円を控除した金額 | ６０，０００，０００円以上 | 課税給与所得金額に７５％を乗じて算出した金額から９，１６２，４３０円を控除した金額 | |
| その者が障害者、老年者、寡婦又は勤労学生である場合には、これらの一に該当するごとに６，０００円を、控除対象配偶者又は扶養親族である障害者がある場合には、当該障害者１人につき６，０００円を、上の各種によつて求めた税額から控除した金額 | ||||||||
（注） この表において「課税給与所得金額」とは、附則第三条第一項（昭和四十一年分の所得税の所得控除及び税額の計算に係る特例）の規定により読み替えられた新法第百九十条第二号（年末調整）に規定する給与所得控除後の給与等の金額から同号イからニまでに掲げる金額の合計額を控除した金額をいう。
（備考） 税額の求め方は、次のとおりである。 （一） まず、この表の附表によりその年中の給与等の金額に応じて求めた同表の給与所得控除後の給与等の金額から、次に掲げる金額を控除した金額を求める。 （１） その年中の給与等の金額から控除される社会保険料がある場合には、その金額 （２） 給与所得者の保険料控除申告書により申告された社会保険料の金額がある場合には、その金額 （３） 給与所得者の保険料控除申告書により申告された生命保険料（附則第三条第一項の規定により読み替えられた新法第七十五条第一項（生命保険料控除）に規定する生命保険料をいう。以下同じ。）の金額がある場合には、次に掲げる場合の区分に応じそれぞれ次に掲げる金額 （イ） その生命保険料の金額の合計額が２３，６００円までの場合 当該合計額 （ロ） その生命保険料の金額の合計額が２３，６００円をこえ５０，０００円までの場合 当該合計額の２分の１に相当する金額と１１，８００円との合計額 （ハ） その生命保険料の金額の合計額が５０，０００円をこえる場合 ３６，８００円 （４） 給与所得者の保険料控除申告書により申告された損害保険料（新法第七十六条第一項（損害保険料控除）に規定する損害保険料をいう。以下同じ。）の金額がある場合には、次に掲げる場合の区分に応じそれぞれ次に掲げる金額 （イ） その損害保険料の金額のすべてが新法第七十六条第一項第一号に規定する契約に係るものである場合 当該金額の合計額（その合計額が２，０００円をこえる場合には、２，０００円） （ロ） その損害保険料の金額のすべてが新法第七十六条第一項第二号に規定する契約に係るものである場合 当該金額の合計額（その合計額が１０，０００円をこえる場合には、１０，０００円） （ハ） その損害保険料の金額のうちに新法第七十六条第一項第一号に規定する契約に係るものと同項第二号に規定する契約に係るものとがある場合 当該金額の合計額（その合計額が１０，０００円をこえる場合には、１０，０００円）。ただし、同項第一号に規定する契約に係る金額が２，０００円をこえ、かつ、同項第二号に規定する契約に係る金額が８，０００円未満である場合には、２，０００円と同項第二号に規定する契約に係る金額との合計額とする。 （二） 次に、（一）により求めた金額から、 （１） 給与所得者の扶養控除等申告書により申告された控除対象配偶者がある場合において、 （イ） 当該申告書により申告された扶養親族があるときは、附則第三条第一項の規定により読み替えられた新法第七十七条第一項（配偶者控除）の規定による配偶者控除の額、附則第三条第一項の規定により読み替えられた新法第七十八条第一項（扶養控除）の規定による扶養控除の額及び基礎控除の額の合計額を控除し、 （ロ） 当該申告書により申告された扶養親族がないときは、附則第三条第一項の規定により読み替えられた新法第七十七条第一項の規定による配偶者控除の額及び基礎控除の額の合計額を控除し、 （２） 給与所得者の扶養控除等申告書により申告された控除対象配偶者がない場合において、 （イ） 当該申告書により申告された扶養親族があるときは、 （ａ） （ｂ）に該当するときを除くほか、附則第三条第一項の規定により読み替えられた新法第七十八条第一項及び第二項の規定による扶養控除の額並びに基礎控除の額の合計額を控除し、 （ｂ） 当該申告書に附則第三条第一項の規定により読み替えられた新法第七十八条第二項の規定に該当する旨の記載がないときは、同条第一項の規定による扶養控除の額及び基礎控除の額の合計額を控除し、 （ロ） 当該申告書により申告された扶養親族がないときは、基礎控除の額を控除し、 それぞれその残額を求める。 （三） （二）により求めた残額に応じ、「課税給与所得金額」欄の該当する行を求め、その行の「税額」欄に記載されている金額が、その求める税額である。 （四） 当該申告書にその居住者が障害者、老年者、寡婦又は勤労学生に該当する旨の記載がある場合（当該勤労学生が新法第二条第一項第三十三号ロ（定義）に掲げる生徒に該当する場合には、当該申告書に勤労学生に該当する旨の記載があるほか、新法第百九十四条第三項（給与所得者の扶養控除等申告書）に規定する書類の提出又は提示があつた場合）には、これらの一に該当するごとに６，０００円を、当該申告書にその居住者の扶養親族等のうちに障害者がある旨の記載がある場合には、その障害者１人につき６，０００円を、（三）により求めた税額から控除した金額が、その求める税額である。 （五） （一）から（四）までにより税額を求める場合において、（二）により求めた残額が１，０００，０００円以上の居住者のその残額に１００円未満の端数があるときは、これを切り捨てた後の金額をその残額とみなすものとし、その居住者の税額に１０円未満の端数があるときは、これを切り捨てた額をもつてその求める税額とする。
附則別表第五の附表
（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 |
| ２１１，２５０円未満 | １３９，０００円未満 | ２５５，０００ | ２５６，０００ | １７４，０００ | ３００，０００ | ３０１，０００ | ２１０，０００ | |
| ２１１，２５０ | ２１２，０００ | １３９，０００ | ２５６，０００ | ２５７，０００ | １７４，８００ | ３０１，０００ | ３０２，０００ | ２１０，８００ |
| ２１２，０００ | ２１３，０００ | １３９，６００ | ２５７，０００ | ２５８，０００ | １７５，６００ | ３０２，０００ | ３０３，０００ | ２１１，６００ |
| ２１３，０００ | ２１４，０００ | １４０，４００ | ２５８，０００ | ２５９，０００ | １７６，４００ | ３０３，０００ | ３０４，０００ | ２１２，４００ |
| ２１４，０００ | ２１５，０００ | １４１，２００ | ２５９，０００ | ２６０，０００ | １７７，２００ | ３０４，０００ | ３０５，０００ | ２１３，２００ |
| ２１５，０００ | ２１６，０００ | １４２，０００ | ２６０，０００ | ２６１，０００ | １７８，０００ | ３０５，０００ | ３０６，０００ | ２１４，０００ |
| ２１６，０００ | ２１７，０００ | １４２，８００ | ２６１，０００ | ２６２，０００ | １７８，８００ | ３０６，０００ | ３０７，０００ | ２１４，８００ |
| ２１７，０００ | ２１８，０００ | １４３，６００ | ２６２，０００ | ２６３，０００ | １７９，６００ | ３０７，０００ | ３０８，０００ | ２１５，６００ |
| ２１８，０００ | ２１９，０００ | １４４，４００ | ２６３，０００ | ２６４，０００ | １８０，４００ | ３０８，０００ | ３０９，０００ | ２１６，４００ |
| ２１９，０００ | ２２０，０００ | １４５，２００ | ２６４，０００ | ２６５，０００ | １８１，２００ | ３０９，０００ | ３１０，０００ | ２１７，２００ |
| ２２０，０００ | ２２１，０００ | １４６，０００ | ２６５，０００ | ２６６，０００ | １８２，０００ | ３１０，０００ | ３１１，５００ | ２１８，０００ |
| ２２１，０００ | ２２２，０００ | １４６，８００ | ２６６，０００ | ２６７，０００ | １８２，８００ | ３１１，５００ | ３１３，０００ | ２１９，２００ |
| ２２２，０００ | ２２３，０００ | １４７，６００ | ２６７，０００ | ２６８，０００ | １８３，６００ | ３１３，０００ | ３１４，５００ | ２２０，４００ |
| ２２３，０００ | ２２４，０００ | １４８，４００ | ２６８，０００ | ２６９，０００ | １８４，４００ | ３１４，５００ | ３１６，０００ | ２２１，６００ |
| ２２４，０００ | ２２５，０００ | １４９，２００ | ２６９，０００ | ２７０，０００ | １８５，２００ | ３１６，０００ | ３１７，５００ | ２２２，８００ |
| ２２５，０００ | ２２６，０００ | １５０，０００ | ２７０，０００ | ２７１，０００ | １８６，０００ | ３１７，５００ | ３１９，０００ | ２２４，０００ |
| ２２６，０００ | ２２７，０００ | １５０，８００ | ２７１，０００ | ２７２，０００ | １８６，８００ | ３１９，０００ | ３２０，５００ | ２２５，２００ |
| ２２７，０００ | ２２８，０００ | １５１，６００ | ２７２，０００ | ２７３，０００ | １８７，６００ | ３２０，５００ | ３２２，０００ | ２２６，４００ |
| ２２８，０００ | ２２９，０００ | １５２，４００ | ２７３，０００ | ２７４，０００ | １８８，４００ | ３２２，０００ | ３２３，５００ | ２２７，６００ |
| ２２９，０００ | ２３０，０００ | １５３，２００ | ２７４，０００ | ２７５，０００ | １８９，２００ | ３２３，５００ | ３２５，０００ | ２２８，８００ |
| ２３０，０００ | ２３１，０００ | １５４，０００ | ２７５，０００ | ２７６，０００ | １９０，０００ | ３２５，０００ | ３２６，５００ | ２３０，０００ |
| ２３１，０００ | ２３２，０００ | １５４，８００ | ２７６，０００ | ２７７，０００ | １９０，８００ | ３２６，５００ | ３２８，０００ | ２３１，２００ |
| ２３２，０００ | ２３３，０００ | １５５，６００ | ２７７，０００ | ２７８，０００ | １９１，６００ | ３２８，０００ | ３２９，５００ | ２３２，４００ |
| ２３３，０００ | ２３４，０００ | １５６，４００ | ２７８，０００ | ２７９，０００ | １９２，４００ | ３２９，５００ | ３３１，０００ | ２３３，６００ |
| ２３４，０００ | ２３５，０００ | １５７，２００ | ２７９，０００ | ２８０，０００ | １９３，２００ | ３３１，０００ | ３３２，５００ | ２３４，８００ |
| ２３５，０００ | ２３６，０００ | １５８，０００ | ２８０，０００ | ２８１，０００ | １９４，０００ | ３３２，５００ | ３３４，０００ | ２３６，０００ |
| ２３６，０００ | ２３７，０００ | １５８，８００ | ２８１，０００ | ２８２，０００ | １９４，８００ | ３３４，０００ | ３３５，５００ | ２３７，２００ |
| ２３７，０００ | ２３８，０００ | １５９，６００ | ２８２，０００ | ２８３，０００ | １９５，６００ | ３３５，５００ | ３３７，０００ | ２３８，４００ |
| ２３８，０００ | ２３９，０００ | １６０，４００ | ２８３，０００ | ２８４，０００ | １９６，４００ | ３３７，０００ | ３３８，５００ | ２３９，６００ |
| ２３９，０００ | ２４０，０００ | １６１，２００ | ２８４，０００ | ２８５，０００ | １９７，２００ | ３３８，５００ | ３４０，０００ | ２４０，８００ |
| ２４０，０００ | ２４１，０００ | １６２，０００ | ２８５，０００ | ２８６，０００ | １９８，０００ | ３４０，０００ | ３４１，５００ | ２４２，０００ |
| ２４１，０００ | ２４２，０００ | １６２，８００ | ２８６，０００ | ２８７，０００ | １９８，８００ | ３４１，５００ | ３４３，０００ | ２４３，２００ |
| ２４２，０００ | ２４３，０００ | １６３，６００ | ２８７，０００ | ２８８，０００ | １９９，６００ | ３４３，０００ | ３４４，５００ | ２４４，４００ |
| ２４３，０００ | ２４４，０００ | １６４，４００ | ２８８，０００ | ２８９，０００ | ２００，４００ | ３４４，５００ | ３４６，０００ | ２４５，６００ |
| ２４４，０００ | ２４５，０００ | １６５，２００ | ２８９，０００ | ２９０，０００ | ２０１，２００ | ３４６，０００ | ３４７，５００ | ２４６，８００ |
| ２４５，０００ | ２４６，０００ | １６６，０００ | ２９０，０００ | ２９１，０００ | ２０２，０００ | ３４７，５００ | ３４９，０００ | ２４８，０００ |
| ２４６，０００ | ２４７，０００ | １６６，８００ | ２９１，０００ | ２９２，０００ | ２０２，８００ | ３４９，０００ | ３５０，５００ | ２４９，２００ |
| ２４７，０００ | ２４８，０００ | １６７，６００ | ２９２，０００ | ２９３，０００ | ２０３，６００ | ３５０，５００ | ３５２，０００ | ２５０，４００ |
| ２４８，０００ | ２４９，０００ | １６８，４００ | ２９３，０００ | ２９４，０００ | ２０４，４００ | ３５２，０００ | ３５３，５００ | ２５１，６００ |
| ２４９，０００ | ２５０，０００ | １６９，２００ | ２９４，０００ | ２９５，０００ | ２０５，２００ | ３５３，５００ | ３５５，０００ | ２５２，８００ |
| ２５０，０００ | ２５１，０００ | １７０，０００ | ２９５，０００ | ２９６，０００ | ２０６，０００ | ３５５，０００ | ３５６，５００ | ２５４，０００ |
| ２５１，０００ | ２５２，０００ | １７０，８００ | ２９６，０００ | ２９７，０００ | ２０６，８００ | ３５６，５００ | ３５８，０００ | ２５５，２００ |
| ２５２，０００ | ２５３，０００ | １７１，６００ | ２９７，０００ | ２９８，０００ | ２０７，６００ | ３５８，０００ | ３５９，５００ | ２５６，４００ |
| ２５３，０００ | ２５４，０００ | １７２，４００ | ２９８，０００ | ２９９，０００ | ２０８，４００ | ３５９，５００ | ３６１，０００ | ２５７，６００ |
| ２５４，０００ | ２５５，０００ | １７３，２００ | ２９９，０００ | ３００，０００ | ２０９，２００ | ３６１，０００ | ３６２，５００ | ２５８，８００ |
（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 |
| ３６２，５００ | ３６４，０００ | ２６０，０００ | ４３０，０００ | ４３１，５００ | ３１４，０００ | ４９７，５００ | ４９９，０００ | ３６８，０００ |
| ３６４，０００ | ３６５，５００ | ２６１，２００ | ４３１，５００ | ４３３，０００ | ３１５，２００ | ４９９，０００ | ５００，５００ | ３６９，２００ |
| ３６５，５００ | ３６７，０００ | ２６２，４００ | ４３３，０００ | ４３４，５００ | ３１６，４００ | ５００，５００ | ５０２，０００ | ３７０，４００ |
| ３６７，０００ | ３６８，５００ | ２６３，６００ | ４３４，５００ | ４３６，０００ | ３１７，６００ | ５０２，０００ | ５０３，５００ | ３７１，６００ |
| ３６８，５００ | ３７０，０００ | ２６４，８００ | ４３６，０００ | ４３７，５００ | ３１８，８００ | ５０３，５００ | ５０５，０００ | ３７２，８００ |
| ３７０，０００ | ３７１，５００ | ２６６，０００ | ４３７，５００ | ４３９，０００ | ３２０，０００ | ５０５，０００ | ５０６，５００ | ３７４，０００ |
| ３７１，５００ | ３７３，０００ | ２６７，２００ | ４３９，０００ | ４４０，５００ | ３２１，２００ | ５０６，５００ | ５０８，０００ | ３７５，２００ |
| ３７３，０００ | ３７４，５００ | ２６８，４００ | ４４０，５００ | ４４２，０００ | ３２２，４００ | ５０８，０００ | ５０９，５００ | ３７６，４００ |
| ３７４，５００ | ３７６，０００ | ２６９，６００ | ４４２，０００ | ４４３，５００ | ３２３，６００ | ５０９，５００ | ５１１，０００ | ３７７，６００ |
| ３７６，０００ | ３７７，５００ | ２７０，８００ | ４４３，５００ | ４４５，０００ | ３２４，８００ | ５１１，０００ | ５１２，５００ | ３７８，８００ |
| ３７７，５００ | ３７９，０００ | ２７２，０００ | ４４５，０００ | ４４６，５００ | ３２６，０００ | ５１２，５００ | ５１４，０００ | ３８０，０００ |
| ３７９，０００ | ３８０，５００ | ２７３，２００ | ４４６，５００ | ４４８，０００ | ３２７，２００ | ５１４，０００ | ５１５，５００ | ３８１，２００ |
| ３８０，５００ | ３８２，０００ | ２７４，４００ | ４４８，０００ | ４４９，５００ | ３２８，４００ | ５１５，５００ | ５１７，０００ | ３８２，４００ |
| ３８２，０００ | ３８３，５００ | ２７５，６００ | ４４９，５００ | ４５１，０００ | ３２９，６００ | ５１７，０００ | ５１８，５００ | ３８３，６００ |
| ３８３，５００ | ３８５，０００ | ２７６，８００ | ４５１，０００ | ４５２，５００ | ３３０，８００ | ５１８，５００ | ５２０，０００ | ３８４，８００ |
| ３８５，０００ | ３８６，５００ | ２７８，０００ | ４５２，５００ | ４５４，０００ | ３３２，０００ | ５２０，０００ | ５２１，５００ | ３８６，０００ |
| ３８６，５００ | ３８８，０００ | ２７９，２００ | ４５４，０００ | ４５５，５００ | ３３３，２００ | ５２１，５００ | ５２３，０００ | ３８７，２００ |
| ３８８，０００ | ３８９，５００ | ２８０，４００ | ４５５，５００ | ４５７，０００ | ３３４，４００ | ５２３，０００ | ５２４，５００ | ３８８，４００ |
| ３８９，５００ | ３９１，０００ | ２８１，６００ | ４５７，０００ | ４５８，５００ | ３３５，６００ | ５２４，５００ | ５２６，０００ | ３８９，６００ |
| ３９１，０００ | ３９２，５００ | ２８２，８００ | ４５８，５００ | ４６０，０００ | ３３６，８００ | ５２６，０００ | ５２７，５００ | ３９０，８００ |
| ３９２，５００ | ３９４，０００ | ２８４，０００ | ４６０，０００ | ４６１，５００ | ３３８，０００ | ５２７，５００ | ５２９，０００ | ３９２，０００ |
| ３９４，０００ | ３９５，５００ | ２８５，２００ | ４６１，５００ | ４６３，０００ | ３３９，２００ | ５２９，０００ | ５３０，５００ | ３９３，２００ |
| ３９５，５００ | ３９７，０００ | ２８６，４００ | ４６３，０００ | ４６４，５００ | ３４０，４００ | ５３０，５００ | ５３２，０００ | ３９４，４００ |
| ３９７，０００ | ３９８，５００ | ２８７，６００ | ４６４，５００ | ４６６，０００ | ３４１，６００ | ５３２，０００ | ５３４，０００ | ３９５，６００ |
| ３９８，５００ | ４００，０００ | ２８８，８００ | ４６６，０００ | ４６７，５００ | ３４２，８００ | ５３４，０００ | ５３６，０００ | ３９７，２００ |
| ４００，０００ | ４０１，５００ | ２９０，０００ | ４６７，５００ | ４６９，０００ | ３４４，０００ | ５３６，０００ | ５３８，０００ | ３９８，８００ |
| ４０１，５００ | ４０３，０００ | ２９１，２００ | ４６９，０００ | ４７０，５００ | ３４５，２００ | ５３８，０００ | ５４０，０００ | ４００，４００ |
| ４０３，０００ | ４０４，５００ | ２９２，４００ | ４７０，５００ | ４７２，０００ | ３４６，４００ | ５４０，０００ | ５４２，０００ | ４０２，０５０ |
| ４０４，５００ | ４０６，０００ | ２９３，６００ | ４７２，０００ | ４７３，５００ | ３４７，６００ | ５４２，０００ | ５４４，０００ | ４０３，７００ |
| ４０６，０００ | ４０７，５００ | ２９４，８００ | ４７３，５００ | ４７５，０００ | ３４８，８００ | ５４４，０００ | ５４６，０００ | ４０５，３５０ |
| ４０７，５００ | ４０９，０００ | ２９６，０００ | ４７５，０００ | ４７６，５００ | ３５０，０００ | ５４６，０００ | ５４８，０００ | ４０７，０００ |
| ４０９，０００ | ４１０，５００ | ２９７，２００ | ４７６，５００ | ４７８，０００ | ３５１，２００ | ５４８，０００ | ５５０，０００ | ４０８，６５０ |
| ４１０，５００ | ４１２，０００ | ２９８，４００ | ４７８，０００ | ４７９，５００ | ３５２，４００ | ５５０，０００ | ５５２，０００ | ４１０，３００ |
| ４１２，０００ | ４１３，５００ | ２９９，６００ | ４７９，５００ | ４８１，０００ | ３５３，６００ | ５５２，０００ | ５５４，０００ | ４１１，９５０ |
| ４１３，５００ | ４１５，０００ | ３００，８００ | ４８１，０００ | ４８２，５００ | ３５４，８００ | ５５４，０００ | ５５６，０００ | ４１３，６００ |
| ４１５，０００ | ４１６，５００ | ３０２，０００ | ４８２，５００ | ４８４，０００ | ３５６，０００ | ５５６，０００ | ５５８，０００ | ４１５，２５０ |
| ４１６，５００ | ４１８，０００ | ３０３，２００ | ４８４，０００ | ４８５，５００ | ３５７，２００ | ５５８，０００ | ５６０，０００ | ４１６，９００ |
| ４１８，０００ | ４１９，５００ | ３０４，４００ | ４８５，５００ | ４８７，０００ | ３５８，４００ | ５６０，０００ | ５６２，０００ | ４１８，５５０ |
| ４１９，５００ | ４２１，０００ | ３０５，６００ | ４８７，０００ | ４８８，５００ | ３５９，６００ | ５６２，０００ | ５６４，０００ | ４２０，２００ |
| ４２１，０００ | ４２２，５００ | ３０６，８００ | ４８８，５００ | ４９０，０００ | ３６０，８００ | ５６４，０００ | ５６６，０００ | ４２１，８５０ |
| ４２２，５００ | ４２４，０００ | ３０８，０００ | ４９０，０００ | ４９１，５００ | ３６２，０００ | ５６６，０００ | ５６８，０００ | ４２３，５００ |
| ４２４，０００ | ４２５，５００ | ３０９，２００ | ４９１，５００ | ４９３，０００ | ３６３，２００ | ５６８，０００ | ５７０，０００ | ４２５，１５０ |
| ４２５，５００ | ４２７，０００ | ３１０，４００ | ４９３，０００ | ４９４，５００ | ３６４，４００ | ５７０，０００ | ５７２，０００ | ４２６，８００ |
| ４２７，０００ | ４２８，５００ | ３１１，６００ | ４９４，５００ | ４９６，０００ | ３６５，６００ | ５７２，０００ | ５７４，０００ | ４２８，４５０ |
| ４２８，５００ | ４３０，０００ | ３１２，８００ | ４９６，０００ | ４９７，５００ | ３６６，８００ | ５７４，０００ | ５７６，０００ | ４３０，１００ |
（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 |
| ５７６，０００ | ５７８，０００ | ４３１，７５０ | ６６６，０００ | ６６８，０００ | ５０８，１５０ | ７５６，０００ | ７５８，０００ | ５８９，６００ |
| ５７８，０００ | ５８０，０００ | ４３３，４００ | ６６８，０００ | ６７０，０００ | ５０９，９５０ | ７５８，０００ | ７６０，０００ | ５９１，４５０ |
| ５８０，０００ | ５８２，０００ | ４３５，０５０ | ６７０，０００ | ６７２，０００ | ５１１，７５０ | ７６０，０００ | ７６２，０００ | ５９３，３００ |
| ５８２，０００ | ５８４，０００ | ４３６，７００ | ６７２，０００ | ６７４，０００ | ５１３，５５０ | ７６２，０００ | ７６４，０００ | ５９５，１５０ |
| ５８４，０００ | ５８６，０００ | ４３８，３５０ | ６７４，０００ | ６７６，０００ | ５１５，３５０ | ７６４，０００ | ７６６，０００ | ５９７，０００ |
| ５８６，０００ | ５８８，０００ | ４４０，０００ | ６７６，０００ | ６７８，０００ | ５１７，１５０ | ７６６，０００ | ７６８，０００ | ５９８，８５０ |
| ５８８，０００ | ５９０，０００ | ４４１，６５０ | ６７８，０００ | ６８０，０００ | ５１８，９５０ | ７６８，０００ | ７７０，０００ | ６００，７００ |
| ５９０，０００ | ５９２，０００ | ４４３，３００ | ６８０，０００ | ６８２，０００ | ５２０，７５０ | ７７０，０００ | ７７２，０００ | ６０２，５５０ |
| ５９２，０００ | ５９４，０００ | ４４４，９５０ | ６８２，０００ | ６８４，０００ | ５２２，５５０ | ７７２，０００ | ７７４，０００ | ６０４，４００ |
| ５９４，０００ | ５９６，０００ | ４４６，６００ | ６８４，０００ | ６８６，０００ | ５２４，３５０ | ７７４，０００ | ７７６，０００ | ６０６，２５０ |
| ５９６，０００ | ５９８，０００ | ４４８，２５０ | ６８６，０００ | ６８８，０００ | ５２６，１５０ | ７７６，０００ | ７７８，０００ | ６０８，１００ |
| ５９８，０００ | ６００，０００ | ４４９，９００ | ６８８，０００ | ６９０，０００ | ５２７，９５０ | ７７８，０００ | ７８０，０００ | ６０９，９５０ |
| ６００，０００ | ６０２，０００ | ４５１，５５０ | ６９０，０００ | ６９２，０００ | ５２９，７５０ | ７８０，０００ | ７８２，０００ | ６１１，８００ |
| ６０２，０００ | ６０４，０００ | ４５３，２００ | ６９２，０００ | ６９４，０００ | ５３１，５５０ | ７８２，０００ | ７８４，０００ | ６１３，６５０ |
| ６０４，０００ | ６０６，０００ | ４５４，８５０ | ６９４，０００ | ６９６，０００ | ５３３，３５０ | ７８４，０００ | ７８６，０００ | ６１５，５００ |
| ６０６，０００ | ６０８，０００ | ４５６，５００ | ６９６，０００ | ６９８，０００ | ５３５，１５０ | ７８６，０００ | ７８８，０００ | ６１７，３５０ |
| ６０８，０００ | ６１０，０００ | ４５８，１５０ | ６９８，０００ | ７００，０００ | ５３６，９５０ | ７８８，０００ | ７９０，０００ | ６１９，２００ |
| ６１０，０００ | ６１２，０００ | ４５９，８００ | ７００，０００ | ７０２，０００ | ５３８，７５０ | ７９０，０００ | ７９２，０００ | ６２１，０５０ |
| ６１２，０００ | ６１４，０００ | ４６１，４５０ | ７０２，０００ | ７０４，０００ | ５４０，５５０ | ７９２，０００ | ７９４，０００ | ６２２，９００ |
| ６１４，０００ | ６１６，０００ | ４６３，１００ | ７０４，０００ | ７０６，０００ | ５４２，３５０ | ７９４，０００ | ７９６，０００ | ６２４，７５０ |
| ６１６，０００ | ６１８，０００ | ４６４，７５０ | ７０６，０００ | ７０８，０００ | ５４４，１５０ | ７９６，０００ | ７９８，０００ | ６２６，６００ |
| ６１８，０００ | ６２０，０００ | ４６６，４００ | ７０８，０００ | ７１０，０００ | ５４５，９５０ | ７９８，０００ | ８００，０００ | ６２８，４５０ |
| ６２０，０００ | ６２２，０００ | ４６８，０５０ | ７１０，０００ | ７１２，０００ | ５４７，７５０ | ８００，０００ | ８０２，０００ | ６３０，３００ |
| ６２２，０００ | ６２４，０００ | ４６９，７００ | ７１２，０００ | ７１４，０００ | ５４９，５５０ | ８０２，０００ | ８０４，０００ | ６３２，１５０ |
| ６２４，０００ | ６２６，０００ | ４７１，３５０ | ７１４，０００ | ７１６，０００ | ５５１，３５０ | ８０４，０００ | ８０６，０００ | ６３４，０００ |
| ６２６，０００ | ６２８，０００ | ４７３，０００ | ７１６，０００ | ７１８，０００ | ５５３，１５０ | ８０６，０００ | ８０８，０００ | ６３５，８５０ |
| ６２８，０００ | ６３０，０００ | ４７４，６５０ | ７１８，０００ | ７２０，０００ | ５５４，９５０ | ８０８，０００ | ８１０，０００ | ６３７，７００ |
| ６３０，０００ | ６３２，０００ | ４７６，３００ | ７２０，０００ | ７２２，０００ | ５５６，７５０ | ８１０，０００ | ８１２，０００ | ６３９，５５０ |
| ６３２，０００ | ６３４，０００ | ４７７，９５０ | ７２２，０００ | ７２４，０００ | ５５８，５５０ | ８１２，０００ | ８１４，０００ | ６４１，４００ |
| ６３４，０００ | ６３６，０００ | ４７９，６００ | ７２４，０００ | ７２６，０００ | ５６０，３５０ | ８１４，０００ | ８１６，０００ | ６４３，２５０ |
| ６３６，０００ | ６３８，０００ | ４８１，２５０ | ７２６，０００ | ７２８，０００ | ５６２，１５０ | ８１６，０００ | ８１８，０００ | ６４５，１００ |
| ６３８，０００ | ６４０，０００ | ４８２，９５０ | ７２８，０００ | ７３０，０００ | ５６３，９５０ | ８１８，０００ | ８２０，０００ | ６４６，９５０ |
| ６４０，０００ | ６４２，０００ | ４８４，７５０ | ７３０，０００ | ７３２，０００ | ５６５，７５０ | ８２０，０００ | ８２２，０００ | ６４８，８００ |
| ６４２，０００ | ６４４，０００ | ４８６，５５０ | ７３２，０００ | ７３４，０００ | ５６７，５５０ | ８２２，０００ | ８２４，０００ | ６５０，６５０ |
| ６４４，０００ | ６４６，０００ | ４８８，３５０ | ７３４，０００ | ７３６，０００ | ５６９，３５０ | ８２４，０００ | ８２６，０００ | ６５２，５００ |
| ６４６，０００ | ６４８，０００ | ４９０，１５０ | ７３６，０００ | ７３８，０００ | ５７１，１５０ | ８２６，０００ | ８２８，０００ | ６５４，３５０ |
| ６４８，０００ | ６５０，０００ | ４９１，９５０ | ７３８，０００ | ７４０，０００ | ５７２，９５０ | ８２８，０００ | ８３０，０００ | ６５６，２００ |
| ６５０，０００ | ６５２，０００ | ４９３，７５０ | ７４０，０００ | ７４２，０００ | ５７４，８００ | ８３０，０００ | ８３２，０００ | ６５８，０５０ |
| ６５２，０００ | ６５４，０００ | ４９５，５５０ | ７４２，０００ | ７４４，０００ | ５７６，６５０ | ８３２，０００ | ８３４，０００ | ６５９，９００ |
| ６５４，０００ | ６５６，０００ | ４９７，３５０ | ７４４，０００ | ７４６，０００ | ５７８，５００ | ８３４，０００ | ８３６，０００ | ６６１，７５０ |
| ６５６，０００ | ６５８，０００ | ４９９，１５０ | ７４６，０００ | ７４８，０００ | ５８０，３５０ | ８３６，０００ | ８３７，５００ | ６６３，６００ |
| ６５８，０００ | ６６０，０００ | ５００，９５０ | ７４８，０００ | ７５０，０００ | ５８２，２００ | ８３７，５００円以上 | 給与等の金額から１７２，５００円を控除した金額 | |
| ６６０，０００ | ６６２，０００ | ５０２，７５０ | ７５０，０００ | ７５２，０００ | ５８４，０５０ | |||
| ６６２，０００ | ６６４，０００ | ５０４，５５０ | ７５２，０００ | ７５４，０００ | ５８５，９００ | |||
| ６６４，０００ | ６６６，０００ | ５０６，３５０ | ７５４，０００ | ７５６，０００ | ５８７，７５０ | |||
（備考） 給与所得控除後の給与等の金額を求めるには、その年中の給与等の金額に応じ、「給与等の金額」欄の該当する行を求めるものとし、その行の「給与所得控除後の給与等の金額」欄に記載されている金額が、その給与等の金額についての給与所得控除後の給与等の金額である。
Supplementary Provisions, Appended Table 6
附則別表第六昭和４１年分の退職所得の源泉徴収税額表
(1)
| Amount of severance pay or other such compensation after the retirement income deduction | Tax amount | Amount of severance pay or other such compensation after the retirement income deduction | Tax amount | Amount of severance pay or other such compensation after the retirement income deduction | Tax amount | |||
| At least | Less than | At least | Less than | At least | Less than | |||
| yen | yen | yen | yen | yen | yen | yen | yen | yen |
| 51,000 | 52,000 | 2,130 | 142,000 | 144,000 | 5,940 | |||
| Less than 3,000 yen | 0 | |||||||
| 52,000 | 53,000 | 2,170 | 144,000 | 146,000 | 6,020 | |||
| 3,000 | 4,000 | 120 | 53,000 | 54,000 | 2,210 | 146,000 | 148,000 | 6,110 |
| 4,000 | 5,000 | 160 | 54,000 | 55,000 | 2,250 | 148,000 | 150,000 | 6,190 |
| 5,000 | 6,000 | 200 | 55,000 | 56,000 | 2,300 | 150,000 | 152,000 | 6,270 |
| 6,000 | 7,000 | 250 | 56,000 | 57,000 | 2,340 | 152,000 | 154,000 | 6,360 |
| 7,000 | 8,000 | 290 | 57,000 | 58,000 | 2,380 | 154,000 | 156,000 | 6,440 |
| 8,000 | 9,000 | 330 | 58,000 | 59,000 | 2,420 | 156,000 | 158,000 | 6,520 |
| 9,000 | 10,000 | 370 | 59,000 | 60,000 | 2,460 | 158,000 | 160,000 | 6,610 |
| 10,000 | 11,000 | 410 | 60,000 | 62,000 | 2,510 | 160,000 | 162,000 | 6,690 |
| 11,000 | 12,000 | 460 | 62,000 | 64,000 | 2,590 | 162,000 | 164,000 | 6,770 |
| 12,000 | 13,000 | 500 | 64,000 | 66,000 | 2,670 | 164,000 | 166,000 | 6,860 |
| 13,000 | 14,000 | 540 | 66,000 | 68,000 | 2,760 | 166,000 | 168,000 | 6,940 |
| 14,000 | 15,000 | 580 | 68,000 | 70,000 | 2,840 | 168,000 | 170,000 | 7,030 |
| 15,000 | 16,000 | 620 | 70,000 | 72,000 | 2,920 | 170,000 | 172,000 | 7,110 |
| 16,000 | 17,000 | 660 | 72,000 | 74,000 | 3,010 | 172,000 | 174,000 | 7,190 |
| 17,000 | 18,000 | 710 | 74,000 | 76,000 | 3,090 | 174,000 | 176,000 | 7,280 |
| 18,000 | 19,000 | 750 | 76,000 | 78,000 | 3,180 | 176,000 | 178,000 | 7,360 |
| 19,000 | 20,000 | 790 | 78,000 | 80,000 | 3,260 | 178,000 | 180,000 | 7,440 |
| 20,000 | 21,000 | 830 | 80,000 | 82,000 | 3,340 | 180,000 | 184,000 | 7,530 |
| 21,000 | 22,000 | 870 | 82,000 | 84,000 | 3,430 | 184,000 | 188,000 | 7,700 |
| 22,000 | 23,000 | 920 | 84,000 | 86,000 | 3,510 | 188,000 | 192,000 | 7,860 |
| 23,000 | 24,000 | 960 | 86,000 | 88,000 | 3,590 | 192,000 | 196,000 | 8,030 |
| 24,000 | 25,000 | 1,000 | 88,000 | 90,000 | 3,680 | 196,000 | 200,000 | 8,200 |
| 25,000 | 26,000 | 1,040 | 90,000 | 92,000 | 3,760 | 200,000 | 204,000 | 8,370 |
| 26,000 | 27,000 | 1,080 | 92,000 | 94,000 | 3,850 | 204,000 | 208,000 | 8,570 |
| 27,000 | 28,000 | 1,120 | 94,000 | 96,000 | 3,930 | 208,000 | 212,000 | 8,770 |
| 28,000 | 29,000 | 1,170 | 96,000 | 98,000 | 4,010 | 212,000 | 216,000 | 8,970 |
| 29,000 | 30,000 | 1,210 | 98,000 | 100,000 | 4,100 | 216,000 | 220,000 | 9,170 |
| 30,000 | 31,000 | 1,250 | 100,000 | 102,000 | 4,180 | 220,000 | 224,000 | 9,370 |
| 31,000 | 32,000 | 1,290 | 102,000 | 104,000 | 4,260 | 224,000 | 228,000 | 9,570 |
| 32,000 | 33,000 | 1,330 | 104,000 | 106,000 | 4,350 | 228,000 | 232,000 | 9,770 |
| 33,000 | 34,000 | 1,380 | 106,000 | 108,000 | 4,430 | 232,000 | 236,000 | 9,970 |
| 34,000 | 35,000 | 1,420 | 108,000 | 110,000 | 4,510 | 236,000 | 240,000 | 10,170 |
| 35,000 | 36,000 | 1,460 | 110,000 | 112,000 | 4,600 | 240,000 | 244,000 | 10,370 |
| 36,000 | 37,000 | 1,500 | 112,000 | 114,000 | 4,680 | 244,000 | 248,000 | 10,570 |
| 37,000 | 38,000 | 1,540 | 114,000 | 116,000 | 4,770 | 248,000 | 252,000 | 10,770 |
| 38,000 | 39,000 | 1,590 | 116,000 | 118,000 | 4,850 | 252,000 | 256,000 | 10,970 |
| 39,000 | 40,000 | 1,630 | 118,000 | 120,000 | 4,930 | 256,000 | 260,000 | 11,170 |
| 40,000 | 41,000 | 1,670 | 120,000 | 122,000 | 5,020 | 260,000 | 264,000 | 11,370 |
| 41,000 | 42,000 | 1,710 | 122,000 | 124,000 | 5,100 | 264,000 | 268,000 | 11,570 |
| 42,000 | 43,000 | 1,750 | 124,000 | 126,000 | 5,180 | 268,000 | 272,000 | 11,770 |
| 43,000 | 44,000 | 1,790 | 126,000 | 128,000 | 5,270 | 272,000 | 276,000 | 11,970 |
| 44,000 | 45,000 | 1,840 | 128,000 | 130,000 | 5,350 | 276,000 | 280,000 | 12,170 |
| 45,000 | 46,000 | 1,880 | 130,000 | 132,000 | 5,440 | 280,000 | 284,000 | 12,370 |
| 46,000 | 47,000 | 1,920 | 132,000 | 134,000 | 5,520 | 284,000 | 288,000 | 12,570 |
| 47,000 | 48,000 | 1,960 | 134,000 | 136,000 | 5,600 | 288,000 | 292,000 | 12,770 |
| 48,000 | 49,000 | 2,000 | 136,000 | 138,000 | 5,690 | 292,000 | 296,000 | 12,970 |
| 49,000 | 50,000 | 2,050 | 138,000 | 140,000 | 5,770 | 296,000 | 300,000 | 13,170 |
| 50,000 | 51,000 | 2,090 | 140,000 | 142,000 | 5,850 | 300,000 | 304,000 | 13,370 |
(2)
| Amount of severance pay or other such compensation after the retirement income deduction | Tax amount | Amount of severance pay or other such compensation after the retirement income deduction | Tax amount | Amount of severance pay or other such compensation after the retirement income deduction | Tax amount | |||
| At least | Less than | At least | Less than | At least | Less than | |||
| yen | yen | yen | yen | yen | yen | yen | yen | yen |
| 304,000 | 308,000 | 13,570 | 546,000 | 552,000 | 26,540 | 868,000 | 876,000 | 49,670 |
| 308,000 | 312,000 | 13,770 | 552,000 | 558,000 | 26,880 | 876,000 | 884,000 | 50,270 |
| 312,000 | 316,000 | 13,970 | 558,000 | 564,000 | 27,210 | 884,000 | 892,000 | 50,870 |
| 316,000 | 320,000 | 14,170 | 564,000 | 570,000 | 27,550 | 892,000 | 900,000 | 51,470 |
| 320,000 | 324,000 | 14,370 | 570,000 | 576,000 | 27,890 | 900,000 | 908,000 | 52,070 |
| 324,000 | 328,000 | 14,570 | 576,000 | 582,000 | 28,220 | 908,000 | 916,000 | 52,670 |
| 328,000 | 332,000 | 14,770 | 582,000 | 588,000 | 28,560 | 916,000 | 924,000 | 53,270 |
| 332,000 | 336,000 | 14,970 | 588,000 | 594,000 | 28,890 | 924,000 | 932,000 | 53,870 |
| 336,000 | 340,000 | 15,170 | 594,000 | 600,000 | 29,230 | 932,000 | 940,000 | 54,470 |
| 340,000 | 344,000 | 15,370 | 600,000 | 606,000 | 29,570 | 940,000 | 948,000 | 55,070 |
| 344,000 | 348,000 | 15,570 | 606,000 | 612,000 | 30,020 | 948,000 | 956,000 | 55,670 |
| 348,000 | 352,000 | 15,770 | 612,000 | 618,000 | 30,470 | 956,000 | 964,000 | 56,270 |
| 352,000 | 356,000 | 15,970 | 618,000 | 624,000 | 30,920 | 964,000 | 972,000 | 56,870 |
| 356,000 | 360,000 | 16,170 | 624,000 | 630,000 | 31,370 | 972,000 | 980,000 | 57,470 |
| 360,000 | 364,000 | 16,370 | 630,000 | 636,000 | 31,820 | 980,000 | 988,000 | 58,070 |
| 364,000 | 368,000 | 16,570 | 636,000 | 642,000 | 32,270 | 988,000 | 996,000 | 58,670 |
| 368,000 | 372,000 | 16,770 | 642,000 | 648,000 | 32,720 | 996,000 | 1,004,000 | 59,270 |
| 372,000 | 376,000 | 16,970 | 648,000 | 654,000 | 33,170 | 1,004,000 | 1,012,000 | 59,890 |
| 376,000 | 380,000 | 17,170 | 654,000 | 660,000 | 33,620 | 1,012,000 | 1,020,000 | 60,540 |
| 380,000 | 384,000 | 17,370 | 660,000 | 666,000 | 34,070 | 1,020,000 | 1,028,000 | 61,190 |
| 384,000 | 388,000 | 17,570 | 666,000 | 672,000 | 34,520 | 1,028,000 | 1,036,000 | 61,830 |
| 388,000 | 392,000 | 17,770 | 672,000 | 678,000 | 34,970 | 1,036,000 | 1,044,000 | 62,480 |
| 392,000 | 396,000 | 17,970 | 678,000 | 684,000 | 35,420 | 1,044,000 | 1,052,000 | 63,130 |
| 396,000 | 400,000 | 18,170 | 684,000 | 690,000 | 35,870 | 1,052,000 | 1,060,000 | 63,780 |
| 400,000 | 404,000 | 18,370 | 690,000 | 696,000 | 36,320 | 1,060,000 | 1,068,000 | 64,430 |
| 404,000 | 408,000 | 18,590 | 696,000 | 702,000 | 36,770 | 1,068,000 | 1,076,000 | 65,070 |
| 408,000 | 412,000 | 18,810 | 702,000 | 708,000 | 37,220 | 1,076,000 | 1,084,000 | 65,720 |
| 412,000 | 416,000 | 19,040 | 708,000 | 714,000 | 37,670 | 1,084,000 | 1,092,000 | 66,370 |
| 416,000 | 420,000 | 19,260 | 714,000 | 720,000 | 38,120 | 1,092,000 | 1,100,000 | 67,020 |
| 420,000 | 426,000 | 19,490 | 720,000 | 726,000 | 38,570 | 1,100,000 | 1,108,000 | 67,670 |
| 426,000 | 432,000 | 19,820 | 726,000 | 732,000 | 39,020 | 1,108,000 | 1,116,000 | 68,310 |
| 432,000 | 438,000 | 20,160 | 732,000 | 738,000 | 39,470 | 1,116,000 | 1,124,000 | 68,960 |
| 438,000 | 444,000 | 20,490 | 738,000 | 744,000 | 39,920 | 1,124,000 | 1,132,000 | 69,610 |
| 444,000 | 450,000 | 20,830 | 744,000 | 750,000 | 40,370 | 1,132,000 | 1,140,000 | 70,260 |
| 450,000 | 456,000 | 21,170 | 750,000 | 756,000 | 40,820 | 1,140,000 | 1,148,000 | 70,910 |
| 456,000 | 462,000 | 21,500 | 756,000 | 762,000 | 41,270 | 1,148,000 | 1,156,000 | 71,550 |
| 462,000 | 468,000 | 21,840 | 762,000 | 768,000 | 41,720 | 1,156,000 | 1,164,000 | 72,200 |
| 468,000 | 474,000 | 22,170 | 768,000 | 774,000 | 42,170 | 1,164,000 | 1,172,000 | 72,850 |
| 474,000 | 480,000 | 22,510 | 774,000 | 780,000 | 42,620 | 1,172,000 | 1,180,000 | 73,500 |
| 480,000 | 486,000 | 22,850 | 780,000 | 788,000 | 43,070 | 1,180,000 | 1,188,000 | 74,150 |
| 486,000 | 492,000 | 23,180 | 788,000 | 796,000 | 43,670 | 1,188,000 | 1,196,000 | 74,790 |
| 492,000 | 498,000 | 23,520 | 796,000 | 804,000 | 44,270 | 1,196,000 | 1,204,000 | 75,440 |
| 498,000 | 504,000 | 23,850 | 804,000 | 812,000 | 44,870 | 1,204,000 | 1,212,000 | 76,170 |
| 504,000 | 510,000 | 24,190 | 812,000 | 820,000 | 45,470 | 1,212,000 | 1,220,000 | 76,970 |
| 510,000 | 516,000 | 24,530 | 820,000 | 828,000 | 46,070 | 1,220,000 | 1,228,000 | 77,770 |
| 516,000 | 522,000 | 24,860 | 828,000 | 836,000 | 46,670 | 1,228,000 | 1,236,000 | 78,570 |
| 522,000 | 528,000 | 25,200 | 836,000 | 844,000 | 47,270 | 1,236,000 | 1,244,000 | 79,370 |
| 528,000 | 534,000 | 25,530 | 844,000 | 852,000 | 47,870 | 1,244,000 | 1,252,000 | 80,170 |
| 534,000 | 540,000 | 25,870 | 852,000 | 860,000 | 48,470 | 1,252,000 | 1,260,000 | 80,970 |
| 540,000 | 546,000 | 26,210 | 860,000 | 868,000 | 49,070 | 1,260,000 | 1,270,000 | 81,770 |
(3)
| Amount of severance pay or other such compensation after the retirement income deduction | Tax amount | Amount of severance pay or other such compensation after the retirement income deduction | Tax amount | Amount of severance pay or other such compensation after the retirement income deduction | Tax amount | |||
| At least | Less than | At least | Less than | At least | Less than | |||
| yen | yen | yen | yen | yen | yen | yen | yen | |
| 1,270,000 | 1,280,000 | 82,770 | 1,770,000 | 1,780,000 | 133,790 | 5,000,000 | 6,000,000 | The amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 18.1%, less 298,430 yen |
| 1,280,000 | 1,290,000 | 83,770 | 1,780,000 | 1,790,000 | 134,850 | |||
| 1,290,000 | 1,300,000 | 84,770 | 1,790,000 | 1,800,000 | 135,910 | |||
| 1,300,000 | 1,310,000 | 85,770 | 1,800,000 | 1,810,000 | 136,970 | |||
| 1,310,000 | 1,320,000 | 86,770 | 1,810,000 | 1,820,000 | 138,030 | |||
| 1,320,000 | 1,330,000 | 87,770 | 1,820,000 | 1,830,000 | 139,090 | 6,000,000 | 8,000,000 | The amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 20%, less 412,430 yen |
| 1,330,000 | 1,340,000 | 88,770 | 1,830,000 | 1,840,000 | 140,150 | |||
| 1,340,000 | 1,350,000 | 89,770 | 1,840,000 | 1,850,000 | 141,210 | |||
| 1,350,000 | 1,360,000 | 90,770 | 1,850,000 | 1,860,000 | 142,270 | |||
| 1,360,000 | 1,370,000 | 91,770 | 1,860,000 | 1,870,000 | 143,330 | |||
| 1,370,000 | 1,380,000 | 92,770 | 1,870,000 | 1,880,000 | 144,390 | 8,000,000 | 12,000,000 | The amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 22.5%, less 612,430 yen |
| 1,380,000 | 1,390,000 | 93,770 | 1,880,000 | 1,890,000 | 145,450 | |||
| 1,390,000 | 1,400,000 | 94,770 | 1,890,000 | 1,900,000 | 146,510 | |||
| 1,400,000 | 1,410,000 | 95,770 | 1,900,000 | 1,910,000 | 147,570 | |||
| 1,410,000 | 1,420,000 | 96,770 | 1,910,000 | 1,920,000 | 148,630 | |||
| 1,420,000 | 1,430,000 | 97,770 | 1,920,000 | 1,930,000 | 149,690 | 12,000,000 | 20,000,000 | The amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 25%, less 912,430 yen |
| 1,430,000 | 1,440,000 | 98,770 | 1,930,000 | 1,940,000 | 150,750 | |||
| 1,440,000 | 1,450,000 | 99,770 | 1,940,000 | 1,950,000 | 151,810 | |||
| 1,450,000 | 1,460,000 | 100,770 | 1,950,000 | 1,960,000 | 152,870 | |||
| 1,460,000 | 1,470,000 | 101,770 | 1,960,000 | 1,970,000 | 153,930 | |||
| 1,470,000 | 1,480,000 | 102,770 | 1,970,000 | 1,980,000 | 154,990 | 20,000,000 | 40,000,000 | The amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 27.5%, less 1,412,430 yen |
| 1,480,000 | 1,490,000 | 103,770 | 1,980,000 | 1,990,000 | 156,050 | |||
| 1,490,000 | 1,500,000 | 104,770 | 1,990,000 | 2,000,000 | 157,110 | |||
| 1,500,000 | 1,510,000 | 105,770 | ||||||
| 1,510,000 | 1,520,000 | 106,770 | ||||||
| 1,520,000 | 1,530,000 | 107,770 | 2,000,000 | 2,400,000 | The amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 12.5%, less 91,830 yen | 40,000,000 | 60,000,000 | The amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 30%, less 2,412,430 yen |
| 1,530,000 | 1,540,000 | 108,770 | ||||||
| 1,540,000 | 1,550,000 | 109,770 | ||||||
| 1,550,000 | 1,560,000 | 110,770 | ||||||
| 1,560,000 | 1,570,000 | 111,770 | ||||||
| 1,570,000 | 1,580,000 | 112,770 | 2,400,000 | 3,000,000 | The amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 13.1%, less 106,230 yen | 60,000,000 | 90,000,000 | The amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 32.5%, less 3,912,430 yen |
| 1,580,000 | 1,590,000 | 113,770 | ||||||
| 1,590,000 | 1,600,000 | 114,770 | ||||||
| 1,600,000 | 1,610,000 | 115,770 | ||||||
| 1,610,000 | 1,620,000 | 116,830 | ||||||
| 1,620,000 | 1,630,000 | 117,890 | 3,000,000 | 3,600,000 | The amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 15%, less 163,230 yen | 90,000,000 | 120,000,000 | The amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 35%, less 6,162,430 yen |
| 1,630,000 | 1,640,000 | 118,950 | ||||||
| 1,640,000 | 1,650,000 | 120,010 | ||||||
| 1,650,000 | 1,660,000 | 121,070 | ||||||
| 1,660,000 | 1,670,000 | 122,130 | ||||||
| 1,670,000 | 1,680,000 | 123,190 | 3,600,000 | 4,400,000 | The amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 15.6%, less 184,830 yen | 120,000,000 yen or more | The amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 37.5%, less 9,162,430 yen | |
| 1,680,000 | 1,690,000 | 124,250 | ||||||
| 1,690,000 | 1,700,000 | 125,310 | ||||||
| 1,700,000 | 1,710,000 | 126,370 | ||||||
| 1,710,000 | 1,720,000 | 127,430 | ||||||
| 1,720,000 | 1,730,000 | 128,490 | 4,400,000 | 5,000,000 | The amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 17.5%, less 268,430 yen | |||
| 1,730,000 | 1,740,000 | 129,550 | ||||||
| 1,740,000 | 1,750,000 | 130,610 | ||||||
| 1,750,000 | 1,760,000 | 131,670 | ||||||
| 1,760,000 | 1,770,000 | 132,730 | ||||||
(Note) In this table, "amount of severance pay or other such compensation after the retirement income deduction" means the amount remaining after deducting the retirement income deduction prescribed in Article 201, paragraph (2) (Amount of Tax to Be Collected on Retirement Income) of the new Act from the amount of severance pay or other such compensation.
(Remarks) To find the tax amount, first find the amount of severance pay or other such compensation after the retirement income deduction, and next find the applicable row of the "Amount of severance pay or other such compensation after the retirement income deduction" column according to that amount; the amount stated in the "Tax amount" column of that row is the tax amount sought. In this case, if an amount equivalent to one half of the amount of severance pay or other such compensation after the retirement income deduction of a Resident whose amount of severance pay or other such compensation after the retirement income deduction is 2,000,000 yen or more includes a fraction of less than 100 yen, the amount remaining after deducting the amount calculated by multiplying that fraction by 2 from the amount of severance pay or other such compensation after the retirement income deduction is deemed to be the amount of severance pay or other such compensation after the retirement income deduction, and if the tax amount of that Resident includes a fraction of less than 10 yen, the amount obtained by discarding that fraction is the tax amount sought.
（一）
| 退職所得控除額控除後の退職手当等の金額 | 税額 | 退職所得控除額控除後の退職手当等の金額 | 税額 | 退職所得控除額控除後の退職手当等の金額 | 税額 | |||
| 以上 | 未満 | 以上 | 未満 | 以上 | 未満 | |||
| 円 | 円 | 円 | 円 | 円 | 円 | 円 | 円 | 円 |
| ５１，０００ | ５２，０００ | ２，１３０ | １４２，０００ | １４４，０００ | ５，９４０ | |||
| ３，０００円未満 | ０ | |||||||
| ５２，０００ | ５３，０００ | ２，１７０ | １４４，０００ | １４６，０００ | ６，０２０ | |||
| ３，０００ | ４，０００ | １２０ | ５３，０００ | ５４，０００ | ２，２１０ | １４６，０００ | １４８，０００ | ６，１１０ |
| ４，０００ | ５，０００ | １６０ | ５４，０００ | ５５，０００ | ２，２５０ | １４８，０００ | １５０，０００ | ６，１９０ |
| ５，０００ | ６，０００ | ２００ | ５５，０００ | ５６，０００ | ２，３００ | １５０，０００ | １５２，０００ | ６，２７０ |
| ６，０００ | ７，０００ | ２５０ | ５６，０００ | ５７，０００ | ２，３４０ | １５２，０００ | １５４，０００ | ６，３６０ |
| ７，０００ | ８，０００ | ２９０ | ５７，０００ | ５８，０００ | ２，３８０ | １５４，０００ | １５６，０００ | ６，４４０ |
| ８，０００ | ９，０００ | ３３０ | ５８，０００ | ５９，０００ | ２，４２０ | １５６，０００ | １５８，０００ | ６，５２０ |
| ９，０００ | １０，０００ | ３７０ | ５９，０００ | ６０，０００ | ２，４６０ | １５８，０００ | １６０，０００ | ６，６１０ |
| １０，０００ | １１，０００ | ４１０ | ６０，０００ | ６２，０００ | ２，５１０ | １６０，０００ | １６２，０００ | ６，６９０ |
| １１，０００ | １２，０００ | ４６０ | ６２，０００ | ６４，０００ | ２，５９０ | １６２，０００ | １６４，０００ | ６，７７０ |
| １２，０００ | １３，０００ | ５００ | ６４，０００ | ６６，０００ | ２，６７０ | １６４，０００ | １６６，０００ | ６，８６０ |
| １３，０００ | １４，０００ | ５４０ | ６６，０００ | ６８，０００ | ２，７６０ | １６６，０００ | １６８，０００ | ６，９４０ |
| １４，０００ | １５，０００ | ５８０ | ６８，０００ | ７０，０００ | ２，８４０ | １６８，０００ | １７０，０００ | ７，０３０ |
| １５，０００ | １６，０００ | ６２０ | ７０，０００ | ７２，０００ | ２，９２０ | １７０，０００ | １７２，０００ | ７，１１０ |
| １６，０００ | １７，０００ | ６６０ | ７２，０００ | ７４，０００ | ３，０１０ | １７２，０００ | １７４，０００ | ７，１９０ |
| １７，０００ | １８，０００ | ７１０ | ７４，０００ | ７６，０００ | ３，０９０ | １７４，０００ | １７６，０００ | ７，２８０ |
| １８，０００ | １９，０００ | ７５０ | ７６，０００ | ７８，０００ | ３，１８０ | １７６，０００ | １７８，０００ | ７，３６０ |
| １９，０００ | ２０，０００ | ７９０ | ７８，０００ | ８０，０００ | ３，２６０ | １７８，０００ | １８０，０００ | ７，４４０ |
| ２０，０００ | ２１，０００ | ８３０ | ８０，０００ | ８２，０００ | ３，３４０ | １８０，０００ | １８４，０００ | ７，５３０ |
| ２１，０００ | ２２，０００ | ８７０ | ８２，０００ | ８４，０００ | ３，４３０ | １８４，０００ | １８８，０００ | ７，７００ |
| ２２，０００ | ２３，０００ | ９２０ | ８４，０００ | ８６，０００ | ３，５１０ | １８８，０００ | １９２，０００ | ７，８６０ |
| ２３，０００ | ２４，０００ | ９６０ | ８６，０００ | ８８，０００ | ３，５９０ | １９２，０００ | １９６，０００ | ８，０３０ |
| ２４，０００ | ２５，０００ | １，０００ | ８８，０００ | ９０，０００ | ３，６８０ | １９６，０００ | ２００，０００ | ８，２００ |
| ２５，０００ | ２６，０００ | １，０４０ | ９０，０００ | ９２，０００ | ３，７６０ | ２００，０００ | ２０４，０００ | ８，３７０ |
| ２６，０００ | ２７，０００ | １，０８０ | ９２，０００ | ９４，０００ | ３，８５０ | ２０４，０００ | ２０８，０００ | ８，５７０ |
| ２７，０００ | ２８，０００ | １，１２０ | ９４，０００ | ９６，０００ | ３，９３０ | ２０８，０００ | ２１２，０００ | ８，７７０ |
| ２８，０００ | ２９，０００ | １，１７０ | ９６，０００ | ９８，０００ | ４，０１０ | ２１２，０００ | ２１６，０００ | ８，９７０ |
| ２９，０００ | ３０，０００ | １，２１０ | ９８，０００ | １００，０００ | ４，１００ | ２１６，０００ | ２２０，０００ | ９，１７０ |
| ３０，０００ | ３１，０００ | １，２５０ | １００，０００ | １０２，０００ | ４，１８０ | ２２０，０００ | ２２４，０００ | ９，３７０ |
| ３１，０００ | ３２，０００ | １，２９０ | １０２，０００ | １０４，０００ | ４，２６０ | ２２４，０００ | ２２８，０００ | ９，５７０ |
| ３２，０００ | ３３，０００ | １，３３０ | １０４，０００ | １０６，０００ | ４，３５０ | ２２８，０００ | ２３２，０００ | ９，７７０ |
| ３３，０００ | ３４，０００ | １，３８０ | １０６，０００ | １０８，０００ | ４，４３０ | ２３２，０００ | ２３６，０００ | ９，９７０ |
| ３４，０００ | ３５，０００ | １，４２０ | １０８，０００ | １１０，０００ | ４，５１０ | ２３６，０００ | ２４０，０００ | １０，１７０ |
| ３５，０００ | ３６，０００ | １，４６０ | １１０，０００ | １１２，０００ | ４，６００ | ２４０，０００ | ２４４，０００ | １０，３７０ |
| ３６，０００ | ３７，０００ | １，５００ | １１２，０００ | １１４，０００ | ４，６８０ | ２４４，０００ | ２４８，０００ | １０，５７０ |
| ３７，０００ | ３８，０００ | １，５４０ | １１４，０００ | １１６，０００ | ４，７７０ | ２４８，０００ | ２５２，０００ | １０，７７０ |
| ３８，０００ | ３９，０００ | １，５９０ | １１６，０００ | １１８，０００ | ４，８５０ | ２５２，０００ | ２５６，０００ | １０，９７０ |
| ３９，０００ | ４０，０００ | １，６３０ | １１８，０００ | １２０，０００ | ４，９３０ | ２５６，０００ | ２６０，０００ | １１，１７０ |
| ４０，０００ | ４１，０００ | １，６７０ | １２０，０００ | １２２，０００ | ５，０２０ | ２６０，０００ | ２６４，０００ | １１，３７０ |
| ４１，０００ | ４２，０００ | １，７１０ | １２２，０００ | １２４，０００ | ５，１００ | ２６４，０００ | ２６８，０００ | １１，５７０ |
| ４２，０００ | ４３，０００ | １，７５０ | １２４，０００ | １２６，０００ | ５，１８０ | ２６８，０００ | ２７２，０００ | １１，７７０ |
| ４３，０００ | ４４，０００ | １，７９０ | １２６，０００ | １２８，０００ | ５，２７０ | ２７２，０００ | ２７６，０００ | １１，９７０ |
| ４４，０００ | ４５，０００ | １，８４０ | １２８，０００ | １３０，０００ | ５，３５０ | ２７６，０００ | ２８０，０００ | １２，１７０ |
| ４５，０００ | ４６，０００ | １，８８０ | １３０，０００ | １３２，０００ | ５，４４０ | ２８０，０００ | ２８４，０００ | １２，３７０ |
| ４６，０００ | ４７，０００ | １，９２０ | １３２，０００ | １３４，０００ | ５，５２０ | ２８４，０００ | ２８８，０００ | １２，５７０ |
| ４７，０００ | ４８，０００ | １，９６０ | １３４，０００ | １３６，０００ | ５，６００ | ２８８，０００ | ２９２，０００ | １２，７７０ |
| ４８，０００ | ４９，０００ | ２，０００ | １３６，０００ | １３８，０００ | ５，６９０ | ２９２，０００ | ２９６，０００ | １２，９７０ |
| ４９，０００ | ５０，０００ | ２，０５０ | １３８，０００ | １４０，０００ | ５，７７０ | ２９６，０００ | ３００，０００ | １３，１７０ |
| ５０，０００ | ５１，０００ | ２，０９０ | １４０，０００ | １４２，０００ | ５，８５０ | ３００，０００ | ３０４，０００ | １３，３７０ |
（二）
| 退職所得控除額控除後の退職手当等の金額 | 税額 | 退職所得控除額控除後の退職手当等の金額 | 税額 | 退職所得控除額控除後の退職手当等の金額 | 税額 | |||
| 以上 | 未満 | 以上 | 未満 | 以上 | 未満 | |||
| 円 | 円 | 円 | 円 | 円 | 円 | 円 | 円 | 円 |
| ３０４，０００ | ３０８，０００ | １３，５７０ | ５４６，０００ | ５５２，０００ | ２６，５４０ | ８６８，０００ | ８７６，０００ | ４９，６７０ |
| ３０８，０００ | ３１２，０００ | １３，７７０ | ５５２，０００ | ５５８，０００ | ２６，８８０ | ８７６，０００ | ８８４，０００ | ５０，２７０ |
| ３１２，０００ | ３１６，０００ | １３，９７０ | ５５８，０００ | ５６４，０００ | ２７，２１０ | ８８４，０００ | ８９２，０００ | ５０，８７０ |
| ３１６，０００ | ３２０，０００ | １４，１７０ | ５６４，０００ | ５７０，０００ | ２７，５５０ | ８９２，０００ | ９００，０００ | ５１，４７０ |
| ３２０，０００ | ３２４，０００ | １４，３７０ | ５７０，０００ | ５７６，０００ | ２７，８９０ | ９００，０００ | ９０８，０００ | ５２，０７０ |
| ３２４，０００ | ３２８，０００ | １４，５７０ | ５７６，０００ | ５８２，０００ | ２８，２２０ | ９０８，０００ | ９１６，０００ | ５２，６７０ |
| ３２８，０００ | ３３２，０００ | １４，７７０ | ５８２，０００ | ５８８，０００ | ２８，５６０ | ９１６，０００ | ９２４，０００ | ５３，２７０ |
| ３３２，０００ | ３３６，０００ | １４，９７０ | ５８８，０００ | ５９４，０００ | ２８，８９０ | ９２４，０００ | ９３２，０００ | ５３，８７０ |
| ３３６，０００ | ３４０，０００ | １５，１７０ | ５９４，０００ | ６００，０００ | ２９，２３０ | ９３２，０００ | ９４０，０００ | ５４，４７０ |
| ３４０，０００ | ３４４，０００ | １５，３７０ | ６００，０００ | ６０６，０００ | ２９，５７０ | ９４０，０００ | ９４８，０００ | ５５，０７０ |
| ３４４，０００ | ３４８，０００ | １５，５７０ | ６０６，０００ | ６１２，０００ | ３０，０２０ | ９４８，０００ | ９５６，０００ | ５５，６７０ |
| ３４８，０００ | ３５２，０００ | １５，７７０ | ６１２，０００ | ６１８，０００ | ３０，４７０ | ９５６，０００ | ９６４，０００ | ５６，２７０ |
| ３５２，０００ | ３５６，０００ | １５，９７０ | ６１８，０００ | ６２４，０００ | ３０，９２０ | ９６４，０００ | ９７２，０００ | ５６，８７０ |
| ３５６，０００ | ３６０，０００ | １６，１７０ | ６２４，０００ | ６３０，０００ | ３１，３７０ | ９７２，０００ | ９８０，０００ | ５７，４７０ |
| ３６０，０００ | ３６４，０００ | １６，３７０ | ６３０，０００ | ６３６，０００ | ３１，８２０ | ９８０，０００ | ９８８，０００ | ５８，０７０ |
| ３６４，０００ | ３６８，０００ | １６，５７０ | ６３６，０００ | ６４２，０００ | ３２，２７０ | ９８８，０００ | ９９６，０００ | ５８，６７０ |
| ３６８，０００ | ３７２，０００ | １６，７７０ | ６４２，０００ | ６４８，０００ | ３２，７２０ | ９９６，０００ | １，００４，０００ | ５９，２７０ |
| ３７２，０００ | ３７６，０００ | １６，９７０ | ６４８，０００ | ６５４，０００ | ３３，１７０ | １，００４，０００ | １，０１２，０００ | ５９，８９０ |
| ３７６，０００ | ３８０，０００ | １７，１７０ | ６５４，０００ | ６６０，０００ | ３３，６２０ | １，０１２，０００ | １，０２０，０００ | ６０，５４０ |
| ３８０，０００ | ３８４，０００ | １７，３７０ | ６６０，０００ | ６６６，０００ | ３４，０７０ | １，０２０，０００ | １，０２８，０００ | ６１，１９０ |
| ３８４，０００ | ３８８，０００ | １７，５７０ | ６６６，０００ | ６７２，０００ | ３４，５２０ | １，０２８，０００ | １，０３６，０００ | ６１，８３０ |
| ３８８，０００ | ３９２，０００ | １７，７７０ | ６７２，０００ | ６７８，０００ | ３４，９７０ | １，０３６，０００ | １，０４４，０００ | ６２，４８０ |
| ３９２，０００ | ３９６，０００ | １７，９７０ | ６７８，０００ | ６８４，０００ | ３５，４２０ | １，０４４，０００ | １，０５２，０００ | ６３，１３０ |
| ３９６，０００ | ４００，０００ | １８，１７０ | ６８４，０００ | ６９０，０００ | ３５，８７０ | １，０５２，０００ | １，０６０，０００ | ６３，７８０ |
| ４００，０００ | ４０４，０００ | １８，３７０ | ６９０，０００ | ６９６，０００ | ３６，３２０ | １，０６０，０００ | １，０６８，０００ | ６４，４３０ |
| ４０４，０００ | ４０８，０００ | １８，５９０ | ６９６，０００ | ７０２，０００ | ３６，７７０ | １，０６８，０００ | １，０７６，０００ | ６５，０７０ |
| ４０８，０００ | ４１２，０００ | １８，８１０ | ７０２，０００ | ７０８，０００ | ３７，２２０ | １，０７６，０００ | １，０８４，０００ | ６５，７２０ |
| ４１２，０００ | ４１６，０００ | １９，０４０ | ７０８，０００ | ７１４，０００ | ３７，６７０ | １，０８４，０００ | １，０９２，０００ | ６６，３７０ |
| ４１６，０００ | ４２０，０００ | １９，２６０ | ７１４，０００ | ７２０，０００ | ３８，１２０ | １，０９２，０００ | １，１００，０００ | ６７，０２０ |
| ４２０，０００ | ４２６，０００ | １９，４９０ | ７２０，０００ | ７２６，０００ | ３８，５７０ | １，１００，０００ | １，１０８，０００ | ６７，６７０ |
| ４２６，０００ | ４３２，０００ | １９，８２０ | ７２６，０００ | ７３２，０００ | ３９，０２０ | １，１０８，０００ | １，１１６，０００ | ６８，３１０ |
| ４３２，０００ | ４３８，０００ | ２０，１６０ | ７３２，０００ | ７３８，０００ | ３９，４７０ | １，１１６，０００ | １，１２４，０００ | ６８，９６０ |
| ４３８，０００ | ４４４，０００ | ２０，４９０ | ７３８，０００ | ７４４，０００ | ３９，９２０ | １，１２４，０００ | １，１３２，０００ | ６９，６１０ |
| ４４４，０００ | ４５０，０００ | ２０，８３０ | ７４４，０００ | ７５０，０００ | ４０，３７０ | １，１３２，０００ | １，１４０，０００ | ７０，２６０ |
| ４５０，０００ | ４５６，０００ | ２１，１７０ | ７５０，０００ | ７５６，０００ | ４０，８２０ | １，１４０，０００ | １，１４８，０００ | ７０，９１０ |
| ４５６，０００ | ４６２，０００ | ２１，５００ | ７５６，０００ | ７６２，０００ | ４１，２７０ | １，１４８，０００ | １，１５６，０００ | ７１，５５０ |
| ４６２，０００ | ４６８，０００ | ２１，８４０ | ７６２，０００ | ７６８，０００ | ４１，７２０ | １，１５６，０００ | １，１６４，０００ | ７２，２００ |
| ４６８，０００ | ４７４，０００ | ２２，１７０ | ７６８，０００ | ７７４，０００ | ４２，１７０ | １，１６４，０００ | １，１７２，０００ | ７２，８５０ |
| ４７４，０００ | ４８０，０００ | ２２，５１０ | ７７４，０００ | ７８０，０００ | ４２，６２０ | １，１７２，０００ | １，１８０，０００ | ７３，５００ |
| ４８０，０００ | ４８６，０００ | ２２，８５０ | ７８０，０００ | ７８８，０００ | ４３，０７０ | １，１８０，０００ | １，１８８，０００ | ７４，１５０ |
| ４８６，０００ | ４９２，０００ | ２３，１８０ | ７８８，０００ | ７９６，０００ | ４３，６７０ | １，１８８，０００ | １，１９６，０００ | ７４，７９０ |
| ４９２，０００ | ４９８，０００ | ２３，５２０ | ７９６，０００ | ８０４，０００ | ４４，２７０ | １，１９６，０００ | １，２０４，０００ | ７５，４４０ |
| ４９８，０００ | ５０４，０００ | ２３，８５０ | ８０４，０００ | ８１２，０００ | ４４，８７０ | １，２０４，０００ | １，２１２，０００ | ７６，１７０ |
| ５０４，０００ | ５１０，０００ | ２４，１９０ | ８１２，０００ | ８２０，０００ | ４５，４７０ | １，２１２，０００ | １，２２０，０００ | ７６，９７０ |
| ５１０，０００ | ５１６，０００ | ２４，５３０ | ８２０，０００ | ８２８，０００ | ４６，０７０ | １，２２０，０００ | １，２２８，０００ | ７７，７７０ |
| ５１６，０００ | ５２２，０００ | ２４，８６０ | ８２８，０００ | ８３６，０００ | ４６，６７０ | １，２２８，０００ | １，２３６，０００ | ７８，５７０ |
| ５２２，０００ | ５２８，０００ | ２５，２００ | ８３６，０００ | ８４４，０００ | ４７，２７０ | １，２３６，０００ | １，２４４，０００ | ７９，３７０ |
| ５２８，０００ | ５３４，０００ | ２５，５３０ | ８４４，０００ | ８５２，０００ | ４７，８７０ | １，２４４，０００ | １，２５２，０００ | ８０，１７０ |
| ５３４，０００ | ５４０，０００ | ２５，８７０ | ８５２，０００ | ８６０，０００ | ４８，４７０ | １，２５２，０００ | １，２６０，０００ | ８０，９７０ |
| ５４０，０００ | ５４６，０００ | ２６，２１０ | ８６０，０００ | ８６８，０００ | ４９，０７０ | １，２６０，０００ | １，２７０，０００ | ８１，７７０ |
（三）
| 退職所得控除額控除後の退職手当等の金額 | 税額 | 退職所得控除額控除後の退職手当等の金額 | 税額 | 退職所得控除額控除後の退職手当等の金額 | 税額 | |||
| 以上 | 未満 | 以上 | 未満 | 以上 | 未満 | |||
| 円 | 円 | 円 | 円 | 円 | 円 | 円 | 円 | |
| １，２７０，０００ | １，２８０，０００ | ８２，７７０ | １，７７０，０００ | １，７８０，０００ | １３３，７９０ | ５，０００，０００ | ６，０００，０００ | 退職所得控除額控除後の退職手当等の金額に１８．１％を乗じて算出した金額から２９８，４３０円を控除した金額 |
| １，２８０，０００ | １，２９０，０００ | ８３，７７０ | １，７８０，０００ | １，７９０，０００ | １３４，８５０ | |||
| １，２９０，０００ | １，３００，０００ | ８４，７７０ | １，７９０，０００ | １，８００，０００ | １３５，９１０ | |||
| １，３００，０００ | １，３１０，０００ | ８５，７７０ | １，８００，０００ | １，８１０，０００ | １３６，９７０ | |||
| １，３１０，０００ | １，３２０，０００ | ８６，７７０ | １，８１０，０００ | １，８２０，０００ | １３８，０３０ | |||
| １，３２０，０００ | １，３３０，０００ | ８７，７７０ | １，８２０，０００ | １，８３０，０００ | １３９，０９０ | ６，０００，０００ | ８，０００，０００ | 退職所得控除額控除後の退職手当等の金額に２０％を乗じて算出した金額から４１２，４３０円を控除した金額 |
| １，３３０，０００ | １，３４０，０００ | ８８，７７０ | １，８３０，０００ | １，８４０，０００ | １４０，１５０ | |||
| １，３４０，０００ | １，３５０，０００ | ８９，７７０ | １，８４０，０００ | １，８５０，０００ | １４１，２１０ | |||
| １，３５０，０００ | １，３６０，０００ | ９０，７７０ | １，８５０，０００ | １，８６０，０００ | １４２，２７０ | |||
| １，３６０，０００ | １，３７０，０００ | ９１，７７０ | １，８６０，０００ | １，８７０，０００ | １４３，３３０ | |||
| １，３７０，０００ | １，３８０，０００ | ９２，７７０ | １，８７０，０００ | １，８８０，０００ | １４４，３９０ | ８，０００，０００ | １２，０００，０００ | 退職所得控除額控除後の退職手当等の金額に２２．５％を乗じて算出した金額から６１２，４３０円を控除した金額 |
| １，３８０，０００ | １，３９０，０００ | ９３，７７０ | １，８８０，０００ | １，８９０，０００ | １４５，４５０ | |||
| １，３９０，０００ | １，４００，０００ | ９４，７７０ | １，８９０，０００ | １，９００，０００ | １４６，５１０ | |||
| １，４００，０００ | １，４１０，０００ | ９５，７７０ | １，９００，０００ | １，９１０，０００ | １４７，５７０ | |||
| １，４１０，０００ | １，４２０，０００ | ９６，７７０ | １，９１０，０００ | １，９２０，０００ | １４８，６３０ | |||
| １，４２０，０００ | １，４３０，０００ | ９７，７７０ | １，９２０，０００ | １，９３０，０００ | １４９，６９０ | １２，０００，０００ | ２０，０００，０００ | 退職所得控除額控除後の退職手当等の金額に２５％を乗じて算出した金額から９１２，４３０円を控除した金額 |
| １，４３０，０００ | １，４４０，０００ | ９８，７７０ | １，９３０，０００ | １，９４０，０００ | １５０，７５０ | |||
| １，４４０，０００ | １，４５０，０００ | ９９，７７０ | １，９４０，０００ | １，９５０，０００ | １５１，８１０ | |||
| １，４５０，０００ | １，４６０，０００ | １００，７７０ | １，９５０，０００ | １，９６０，０００ | １５２，８７０ | |||
| １，４６０，０００ | １，４７０，０００ | １０１，７７０ | １，９６０，０００ | １，９７０，０００ | １５３，９３０ | |||
| １，４７０，０００ | １，４８０，０００ | １０２，７７０ | １，９７０，０００ | １，９８０，０００ | １５４，９９０ | ２０，０００，０００ | ４０，０００，０００ | 退職所得控除額控除後の退職手当等の金額に２７．５％を乗じて算出した金額から１，４１２，４３０円を控除した金額 |
| １，４８０，０００ | １，４９０，０００ | １０３，７７０ | １，９８０，０００ | １，９９０，０００ | １５６，０５０ | |||
| １，４９０，０００ | １，５００，０００ | １０４，７７０ | １，９９０，０００ | ２，０００，０００ | １５７，１１０ | |||
| １，５００，０００ | １，５１０，０００ | １０５，７７０ | ||||||
| １，５１０，０００ | １，５２０，０００ | １０６，７７０ | ||||||
| １，５２０，０００ | １，５３０，０００ | １０７，７７０ | ２，０００，０００ | ２，４００，０００ | 退職所得控除額控除後の退職手当等の金額に１２．５％を乗じて算出した金額から９１，８３０円を控除した金額 | ４０，０００，０００ | ６０，０００，０００ | 退職所得控除額控除後の退職手当等の金額に３０％を乗じて算出した金額から２，４１２，４３０円を控除した金額 |
| １，５３０，０００ | １，５４０，０００ | １０８，７７０ | ||||||
| １，５４０，０００ | １，５５０，０００ | １０９，７７０ | ||||||
| １，５５０，０００ | １，５６０，０００ | １１０，７７０ | ||||||
| １，５６０，０００ | １，５７０，０００ | １１１，７７０ | ||||||
| １，５７０，０００ | １，５８０，０００ | １１２，７７０ | ２，４００，０００ | ３，０００，０００ | 退職所得控除額控除後の退職手当等の金額に１３．１％を乗じて算出した金額から１０６，２３０円を控除した金額 | ６０，０００，０００ | ９０，０００，０００ | 退職所得控除額控除後の退職手当等の金額に３２．５％を乗じて算出した金額から３，９１２，４３０円を控除した金額 |
| １，５８０，０００ | １，５９０，０００ | １１３，７７０ | ||||||
| １，５９０，０００ | １，６００，０００ | １１４，７７０ | ||||||
| １，６００，０００ | １，６１０，０００ | １１５，７７０ | ||||||
| １，６１０，０００ | １，６２０，０００ | １１６，８３０ | ||||||
| １，６２０，０００ | １，６３０，０００ | １１７，８９０ | ３，０００，０００ | ３，６００，０００ | 退職所得控除額控除後の退職手当等の金額に１５％を乗じて算出した金額から１６３，２３０円を控除した金額 | ９０，０００，０００ | １２０，０００，０００ | 退職所得控除額控除後の退職手当等の金額に３５％を乗じて算出した金額から６，１６２，４３０円を控除した金額 |
| １，６３０，０００ | １，６４０，０００ | １１８，９５０ | ||||||
| １，６４０，０００ | １，６５０，０００ | １２０，０１０ | ||||||
| １，６５０，０００ | １，６６０，０００ | １２１，０７０ | ||||||
| １，６６０，０００ | １，６７０，０００ | １２２，１３０ | ||||||
| １，６７０，０００ | １，６８０，０００ | １２３，１９０ | ３，６００，０００ | ４，４００，０００ | 退職所得控除額控除後の退職手当等の金額に１５．６％を乗じて算出した金額から１８４，８３０円を控除した金額 | １２０，０００，０００円以上 | 退職所得控除額控除後の退職手当等の金額に３７．５％を乗じて算出した金額から９，１６２，４３０円を控除した金額 | |
| １，６８０，０００ | １，６９０，０００ | １２４，２５０ | ||||||
| １，６９０，０００ | １，７００，０００ | １２５，３１０ | ||||||
| １，７００，０００ | １，７１０，０００ | １２６，３７０ | ||||||
| １，７１０，０００ | １，７２０，０００ | １２７，４３０ | ||||||
| １，７２０，０００ | １，７３０，０００ | １２８，４９０ | ４，４００，０００ | ５，０００，０００ | 退職所得控除額控除後の退職手当等の金額に１７．５％を乗じて算出した金額から２６８，４３０円を控除した金額 | |||
| １，７３０，０００ | １，７４０，０００ | １２９，５５０ | ||||||
| １，７４０，０００ | １，７５０，０００ | １３０，６１０ | ||||||
| １，７５０，０００ | １，７６０，０００ | １３１，６７０ | ||||||
| １，７６０，０００ | １，７７０，０００ | １３２，７３０ | ||||||
（注） この表において「退職所得控除額控除後の退職手当等の金額」とは、退職手当等の金額から新法第二百一条第二項（退職所得に係る徴収税額）に規定する退職所得控除額を控除した残額をいう。
（備考） 税額を求めるには、まず、退職所得控除額控除後の退職手当等の金額を求め、次に、その金額に応じて「退職所得控除額控除後の退職手当等の金額」欄の該当する行を求めるものとし、その行の「税額」欄に記載されている金額が、その求める税額である。この場合において、退職所得控除額控除後の退職手当等の金額が２，０００，０００円以上の居住者の退職所得控除額控除後の退職手当等の金額の２分の１に相当する金額に１００円未満の端数があるときは、その端数の金額に２を乗じて計算した金額を退職所得控除額控除後の退職手当等の金額から控除した後の金額を退職所得控除額控除後の退職手当等の金額とみなすものとし、その居住者の税額に１０円未満の端数があるときは、これを切り捨てた額をもつてその求める税額とする。