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。