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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 taxColumn AColumn BColumn C
Number of dependents and similar personsAge of the relative employed only by a blue-return filerRelative employed only by the Resident
0 persons1 person2 persons3 persons4 persons5 persons6 persons7 persons8 persons9 persons10 persons or moreAge 20 or olderAge 19Under age 19
At leastLess thanAmount of deductionAmount of deduction per person
yenyenyenyenyenyenyenyenyenyenyenyenyenyenyenyenyen
Less than 150,000 yenFull amountFull amountFull amountFull amountFull amountFull amountFull amountFull amountFull amountFull amountFull amount0000
150,000160,000630Full amountFull amountFull amountFull amountFull amountFull amountFull amountFull amountFull amountFull amountFull amountFull amountFull amountFull amount
160,000170,0006301,630Full amountFull amountFull amountFull amountFull amountFull amountFull amountFull amountFull amountFull amountFull amountFull amountFull amount
170,000180,0006301,6302,630Full amountFull amountFull amountFull amountFull amountFull amountFull amountFull amountFull amountFull amountFull amountFull amount
180,000190,0006301,6302,6303,630Full amountFull amountFull amountFull amountFull amountFull amountFull amountFull amountFull amountFull amount3,000
190,000200,0006301,6302,6303,6304,630Full amountFull amountFull amountFull amountFull amountFull amountFull amountFull amountFull amount3,000
200,000210,0001,1302,1303,1304,1305,1306,130Full amountFull amountFull amountFull amountFull amount5,250Full amountFull amount3,000
210,000220,0001,5102,6303,6304,6305,6306,6307,630Full amountFull amountFull amountFull amount5,370Full amountFull amount3,120
220,000230,0001,8903,0104,1305,1306,1307,1308,1309,130Full amountFull amountFull amount5,490Full amount7,7403,240
230,000240,0002,2703,3904,5105,6306,6307,6308,6309,63010,630Full amountFull amount5,6108,6107,8603,360
240,000250,0002,6503,7704,8906,0107,1308,1309,13010,13011,13012,130Full amount5,7308,7307,9803,360
250,000260,0003,0304,1505,2706,3907,5108,6309,63010,63011,63012,63013,6305,8508,8508,1003,360
260,000270,0003,4104,5305,6506,7707,8909,01010,13011,13012,13013,13014,1305,8808,9708,2203,360
270,000280,0003,7904,9106,0307,1508,2709,39010,51011,63012,63013,63014,6305,8809,0908,3403,360
280,000290,0004,1705,2906,4107,5308,6509,77010,89012,01013,13014,13015,1305,8809,2108,4003,360
290,000300,0004,5505,6706,7907,9109,03010,15011,27012,39013,51014,63015,6305,8809,2408,4003,360
300,000310,0004,9306,0507,1708,2909,41010,53011,65012,77013,89015,01016,1305,8809,2408,4003,360
310,000320,0004,9306,4307,5508,6709,79010,91012,03013,15014,27015,39016,5106,2609,6208,7803,740
320,000330,0004,9306,4307,9309,05010,17011,29012,41013,53014,65015,77016,8906,64010,0009,1604,120
330,000340,0004,9306,4307,9309,43010,55011,67012,79013,91015,03016,15017,2707,02010,3809,5404,500
340,000350,0004,9306,4307,9309,43010,93012,05013,17014,29015,41016,53017,6507,40010,7609,9204,500
350,000360,0004,9306,4307,9309,43010,93012,43013,55014,67015,79016,91018,0307,78011,14010,3004,500
360,000370,0004,9306,4307,9309,43010,93012,43013,93015,05016,17017,29018,4107,88011,52010,6804,500
370,000380,0004,9306,4307,9309,43010,93012,43013,93015,43016,55017,67018,7907,88011,90011,0604,500
380,000390,0004,9306,4307,9309,43010,93012,43013,93015,43016,93018,05019,1707,88012,28011,2504,500
390,000400,0004,9306,4307,9309,43010,93012,43013,93015,43016,93018,43019,5507,88012,38011,2504,500
400,000500,0004,9306,4307,9309,43010,93012,43013,93015,43016,93018,43019,9307,88012,38011,2504,500
500,000510,0005,4306,9308,4309,93011,43012,93014,43015,93017,43018,93020,4307,88012,38011,2504,500
510,000520,0005,8107,4308,93010,43011,93013,43014,93016,43017,93019,43020,9308,00012,50011,3704,620
520,000530,0006,1907,8109,43010,93012,43013,93015,43016,93018,43019,93021,4308,12012,62011,4904,740
530,000540,0006,5708,1909,81011,43012,93014,43015,93017,43018,93020,43021,9308,24012,74011,6104,860
540,000550,0006,9508,57010,19011,81013,43014,93016,43017,93019,43020,93022,4308,36012,86011,7304,860
550,000560,0007,3308,95010,57012,19013,81015,43016,93018,43019,93021,43022,9308,48012,98011,8504,860
560,000570,0007,7109,33010,95012,57014,19015,81017,43018,93020,43021,93023,4308,51013,10011,9704,860
570,000580,0008,0909,71011,33012,95014,57016,19017,81019,43020,93022,43023,9308,51013,22012,0904,860
580,000590,0008,47010,09011,71013,33014,95016,57018,19019,81021,43022,93024,4308,51013,34012,1504,860
590,000600,0008,85010,47012,09013,71015,33016,95018,57020,19021,81023,43024,9308,51013,37012,1504,860
600,000610,0009,23010,85012,47014,09015,71017,33018,95020,57022,19023,81025,4308,51013,37012,1504,860
610,000620,0009,23011,23012,85014,47016,09017,71019,33020,95022,57024,19025,8108,89013,75012,5305,240
620,000630,0009,23011,23013,23014,85016,47018,09019,71021,33022,95024,57026,1909,27014,13012,9105,620
630,000640,0009,23011,23013,23015,23016,85018,47020,09021,71023,33024,95026,5709,65014,51013,2906,000
640,000650,0009,23011,23013,23015,23017,23018,85020,47022,09023,71025,33026,95010,03014,89013,6706,000
650,000660,0009,23011,23013,23015,23017,23019,23020,85022,47024,09025,71027,33010,41015,27014,0506,000
660,000670,0009,23011,23013,23015,23017,23019,23021,23022,85024,47026,09027,71010,50015,65014,4306,000
670,000680,0009,23011,23013,23015,23017,23019,23021,23023,23024,85026,47028,09010,50016,03014,8106,000
680,000690,0009,23011,23013,23015,23017,23019,23021,23023,23025,23026,85028,47010,50016,41015,0006,000

(2)

Taxable aggregate income and similar amount for 1965 income taxColumn AColumn BColumn C
Number of dependents and similar personsAge of the relative employed only by a blue-return filerRelative employed only by the Resident
0 persons1 person2 persons3 persons4 persons5 persons6 persons7 persons8 persons9 persons10 persons or moreAge 20 or olderAge 19Under age 19
At leastLess thanAmount of deductionAmount of deduction per person
yenyenyenyenyenyenyenyenyenyenyenyenyenyenyenyenyen
690,000700,0009,23011,23013,23015,23017,23019,23021,23023,23025,23027,23028,85010,50016,50015,0006,000
700,000800,0009,23011,23013,23015,23017,23019,23021,23023,23025,23027,23029,23010,50016,50015,0006,000
800,000810,0009,73011,73013,73015,73017,73019,73021,73023,73025,73027,73029,73010,50016,50015,0006,000
810,000820,00010,11012,23014,23016,23018,23020,23022,23024,23026,23028,23030,23010,62016,62015,1206,120
820,000830,00010,49012,61014,73016,73018,73020,73022,73024,73026,73028,73030,73010,74016,74015,2406,240
830,000840,00010,87012,99015,11017,23019,23021,23023,23025,23027,23029,23031,23010,86016,86015,3606,360
840,000850,00011,25013,37015,49017,61019,73021,73023,73025,73027,73029,73031,73010,98016,98015,4806,360
850,000860,00011,63013,75015,87017,99020,11022,23024,23026,23028,23030,23032,23011,10017,10015,6006,360
860,000870,00012,01014,13016,25018,37020,49022,61024,73026,73028,73030,73032,73011,13017,22015,7206,360
870,000880,00012,39014,51016,63018,75020,87022,99025,11027,23029,23031,23033,23011,13017,34015,8406,360
880,000890,00012,77014,89017,01019,13021,25023,37025,49027,61029,73031,73033,73011,13017,46015,9006,360
890,000900,00013,15015,27017,39019,51021,63023,75025,87027,99030,11032,23034,23011,13017,49015,9006,360
900,000910,00013,53015,65017,77019,89022,01024,13026,25028,37030,49032,61034,73011,13017,49015,9006,360
910,000920,00013,91016,03018,15020,27022,39024,51026,63028,75030,87032,99035,11011,13017,49015,9006,360
920,000930,00014,29016,41018,53020,65022,77024,89027,01029,13031,25033,37035,49011,13017,49015,9006,360
930,000940,00014,67016,79018,91021,03023,15025,27027,39029,51031,63033,75035,87011,13017,49015,9006,360
940,000950,00015,05017,17019,29021,41023,53025,65027,77029,89032,01034,13036,25011,13017,49015,9006,360
950,000960,00015,43017,55019,67021,79023,91026,03028,15030,27032,39034,51036,63011,13017,49015,9006,360
960,000970,00015,81017,93020,05022,17024,29026,41028,53030,65032,77034,89037,01011,13017,49015,9006,360
970,000980,00016,19018,31020,43022,55024,67026,79028,91031,03033,15035,27037,39011,13017,49015,9006,360
980,000990,00016,57018,69020,81022,93025,05027,17029,29031,41033,53035,65037,77011,13017,49015,9006,360
990,0001,000,00016,95019,07021,19023,31025,43027,55029,67031,79033,91036,03038,15011,13017,49015,9006,360
1,000,0001,010,00017,33019,45021,57023,69025,81027,93030,05032,17034,29036,41038,53011,13017,49015,9006,360
1,010,0001,020,00017,33019,83021,95024,07026,19028,31030,43032,55034,67036,79038,91011,51017,87016,2806,740
1,020,0001,030,00017,33019,83022,33024,45026,57028,69030,81032,93035,05037,17039,29011,89018,25016,6607,120
1,030,0001,040,00017,33019,83022,33024,83026,95029,07031,19033,31035,43037,55039,67012,27018,63017,0407,500
1,040,0001,050,00017,33019,83022,33024,83027,33029,45031,57033,69035,81037,93040,05012,65019,01017,4207,500
1,050,0001,060,00017,33019,83022,33024,83027,33029,83031,95034,07036,19038,31040,43013,03019,39017,8007,500
1,060,0001,070,00017,33019,83022,33024,83027,33029,83032,33034,45036,57038,69040,81013,13019,77018,1807,500
1,070,0001,080,00017,33019,83022,33024,83027,33029,83032,33034,83036,95039,07041,19013,13020,15018,5607,500
1,080,0001,090,00017,33019,83022,33024,83027,33029,83032,33034,83037,33039,45041,57013,13020,53018,7507,500
1,090,0001,100,00017,33019,83022,33024,83027,33029,83032,33034,83037,33039,83041,95013,13020,63018,7507,500
1,100,0001,200,00017,33019,83022,33024,83027,33029,83032,33034,83037,33039,83042,33013,13020,63018,7507,500
1,200,0001,210,00017,83020,33022,83025,33027,83030,33032,83035,33037,83040,33042,83013,13020,63018,7507,500
1,210,0001,220,00018,21020,83023,33025,83028,33030,83033,33035,83038,33040,83043,33013,25020,75018,8707,620
1,220,0001,230,00018,59021,21023,83026,33028,83031,33033,83036,33038,83041,33043,83013,37020,87018,9907,740
1,230,0001,240,00018,97021,59024,21026,83029,33031,83034,33036,83039,33041,83044,33013,49020,99019,1107,860
1,240,0001,250,00019,35021,97024,59027,21029,83032,33034,83037,33039,83042,33044,83013,61021,11019,2307,860
1,250,0001,260,00019,73022,35024,97027,59030,21032,83035,33037,83040,33042,83045,33013,73021,23019,3507,860
1,260,0001,270,00020,11022,73025,35027,97030,59033,21035,83038,33040,83043,33045,83013,76021,35019,4707,860
1,270,0001,280,00020,49023,11025,73028,35030,97033,59036,21038,83041,33043,83046,33013,76021,47019,5907,860
1,280,0001,290,00020,87023,49026,11028,73031,35033,97036,59039,21041,83044,33046,83013,76021,59019,6507,860
1,290,0001,300,00021,25023,87026,49029,11031,73034,35036,97039,59042,21044,83047,33013,76021,62019,6507,860
1,300,0001,310,00021,63024,25026,87029,49032,11034,73037,35039,97042,59045,21047,83013,76021,62019,6507,860
1,310,0001,320,00022,01024,63027,25029,87032,49035,11037,73040,35042,97045,59048,21013,76021,62019,6507,860
1,320,0001,330,00022,39025,01027,63030,25032,87035,49038,11040,73043,35045,97048,59013,76021,62019,6507,860
1,330,0001,340,00022,77025,39028,01030,63033,25035,87038,49041,11043,73046,35048,97013,76021,62019,6507,860
1,340,0001,350,00023,15025,77028,39031,01033,63036,25038,87041,49044,11046,73049,35013,76021,62019,6507,860
1,350,0001,360,00023,53026,15028,77031,39034,01036,63039,25041,87044,49047,11049,73013,76021,62019,6507,860
1,360,0001,370,00023,91026,53029,15031,77034,39037,01039,63042,25044,87047,49050,11013,76021,62019,6507,860

(3)

Taxable aggregate income and similar amount for 1965 income taxColumn AColumn BColumn C
Number of dependents and similar personsAge of the relative employed only by a blue-return filerRelative employed only by the Resident
0 persons1 person2 persons3 persons4 persons5 persons6 persons7 persons8 persons9 persons10 persons or moreAge 20 or olderAge 19Under age 19
At leastLess thanAmount of deductionAmount of deduction per person
yenyenyenyenyenyenyenyenyenyenyenyenyenyenyenyenyen
1,370,0001,380,00024,29026,91029,53032,15034,77037,39040,01042,63045,25047,87050,49013,76021,62019,6507,860
1,380,0001,390,00024,67027,29029,91032,53035,15037,77040,39043,01045,63048,25050,87013,76021,62019,6507,860
1,390,0001,400,00025,05027,67030,29032,91035,53038,15040,77043,39046,01048,63051,25013,76021,62019,6507,860
1,400,0001,410,00025,43028,05030,67033,29035,91038,53041,15043,77046,39049,01051,63013,76021,62019,6507,860
1,410,0001,420,00025,81028,43031,05033,67036,29038,91041,53044,15046,77049,39052,01013,76021,62019,6507,860
1,420,0001,430,00026,19028,81031,43034,05036,67039,29041,91044,53047,15049,77052,39013,76021,62019,6507,860
1,430,0001,440,00026,57029,19031,81034,43037,05039,67042,29044,91047,53050,15052,77013,76021,62019,6507,860
1,440,0001,450,00026,95029,57032,19034,81037,43040,05042,67045,29047,91050,53053,15013,76021,62019,6507,860
1,450,0001,460,00027,33029,95032,57035,19037,81040,43043,05045,67048,29050,91053,53013,76021,62019,6507,860
1,460,0001,470,00027,71030,33032,95035,57038,19040,81043,43046,05048,67051,29053,91013,76021,62019,6507,860
1,470,0001,480,00028,09030,71033,33035,95038,57041,19043,81046,43049,05051,67054,29013,76021,62019,6507,860
1,480,0001,490,00028,47031,09033,71036,33038,95041,57044,19046,81049,43052,05054,67013,76021,62019,6507,860
1,490,0001,500,00028,85031,47034,09036,71039,33041,95044,57047,19049,81052,43055,05013,76021,62019,6507,860
1,500,0001,510,00029,23031,85034,47037,09039,71042,33044,95047,57050,19052,81055,43013,76021,62019,6507,860
1,510,0001,520,00029,23032,23034,85037,47040,09042,71045,33047,95050,57053,19055,81014,14022,00020,0308,240
1,520,0001,530,00029,23032,23035,23037,85040,47043,09045,71048,33050,95053,57056,19014,52022,38020,4108,620
1,530,0001,540,00029,23032,23035,23038,23040,85043,47046,09048,71051,33053,95056,57014,90022,76020,7909,000
1,540,0001,550,00029,23032,23035,23038,23041,23043,85046,47049,09051,71054,33056,95015,28023,14021,1709,000
1,550,0001,560,00029,23032,23035,23038,23041,23044,23046,85049,47052,09054,71057,33015,66023,52021,5509,000
1,560,0001,570,00029,23032,23035,23038,23041,23044,23047,23049,85052,47055,09057,71015,75023,90021,9309,000
1,570,0001,580,00029,23032,23035,23038,23041,23044,23047,23050,23052,85055,47058,09015,75024,28022,3109,000
1,580,0001,590,00029,23032,23035,23038,23041,23044,23047,23050,23053,23055,85058,47015,75024,66022,5009,000
1,590,0001,600,00029,23032,23035,23038,23041,23044,23047,23050,23053,23056,23058,85015,75024,75022,5009,000
1,600,0001,800,00029,23032,23035,23038,23041,23044,23047,23050,23053,23056,23059,23015,75024,75022,5009,000
1,800,0001,810,00029,73032,73035,73038,73041,73044,73047,73050,73053,73056,73059,73015,75024,75022,5009,000
1,810,0001,820,00030,11033,23036,23039,23042,23045,23048,23051,23054,23057,23060,23015,87024,87022,6209,120
1,820,0001,830,00030,49033,61036,73039,73042,73045,73048,73051,73054,73057,73060,73015,99024,99022,7409,240
1,830,0001,840,00030,87033,99037,11040,23043,23046,23049,23052,23055,23058,23061,23016,11025,11022,8609,360
1,840,0001,850,00031,25034,37037,49040,61043,73046,73049,73052,73055,73058,73061,73016,23025,23022,9809,360
1,850,0001,860,00031,63034,75037,87040,99044,11047,23050,23053,23056,23059,23062,23016,35025,35023,1009,360
1,860,0001,870,00032,01035,13038,25041,37044,49047,61050,73053,73056,73059,73062,73016,38025,47023,2209,360
1,870,0001,880,00032,39035,51038,63041,75044,87047,99051,11054,23057,23060,23063,23016,38025,59023,3409,360
1,880,0001,890,00032,77035,89039,01042,13045,25048,37051,49054,61057,73060,73063,73016,38025,71023,4009,360
1,890,0001,900,00033,15036,27039,39042,51045,63048,75051,87054,99058,11061,23064,23016,38025,74023,4009,360
1,900,0001,910,00033,53036,65039,77042,89046,01049,13052,25055,37058,49061,61064,73016,38025,74023,4009,360
1,910,0001,920,00033,91037,03040,15043,27046,39049,51052,63055,75058,87061,99065,11016,38025,74023,4009,360
1,920,0001,930,00034,29037,41040,53043,65046,77049,89053,01056,13059,25062,37065,49016,38025,74023,4009,360
1,930,0001,940,00034,67037,79040,91044,03047,15050,27053,39056,51059,63062,75065,87016,38025,74023,4009,360
1,940,0001,950,00035,05038,17041,29044,41047,53050,65053,77056,89060,01063,13066,25016,38025,74023,4009,360
1,950,0001,960,00035,43038,55041,67044,79047,91051,03054,15057,27060,39063,51066,63016,38025,74023,4009,360
1,960,0001,970,00035,81038,93042,05045,17048,29051,41054,53057,65060,77063,89067,01016,38025,74023,4009,360
1,970,0001,980,00036,19039,31042,43045,55048,67051,79054,91058,03061,15064,27067,39016,38025,74023,4009,360
1,980,0001,990,00036,57039,69042,81045,93049,05052,17055,29058,41061,53064,65067,77016,38025,74023,4009,360
1,990,0002,000,00036,95040,07043,19046,31049,43052,55055,67058,79061,91065,03068,15016,38025,74023,4009,360
2,000,0002,010,00037,33040,45043,57046,69049,81052,93056,05059,17062,29065,41068,53016,38025,74023,4009,360
2,010,0002,020,00037,71040,83043,95047,07050,19053,31056,43059,55062,67065,79068,91016,38025,74023,4009,360
2,020,0002,030,00038,09041,21044,33047,45050,57053,69056,81059,93063,05066,17069,29016,38025,74023,4009,360
2,030,0002,040,00038,47041,59044,71047,83050,95054,07057,19060,31063,43066,55069,67016,38025,74023,4009,360
2,040,0002,050,00038,85041,97045,09048,21051,33054,45057,57060,69063,81066,93070,05016,38025,74023,4009,360
2,050,0002,060,00039,23042,35045,47048,59051,71054,83057,95061,07064,19067,31070,43016,38025,74023,4009,360

(4)

Taxable aggregate income and similar amount for 1965 income taxColumn AColumn BColumn C
Number of dependents and similar personsAge of the relative employed only by a blue-return filerRelative employed only by the Resident
0 persons1 person2 persons3 persons4 persons5 persons6 persons7 persons8 persons9 persons10 persons or moreAge 20 or olderAge 19Under age 19
At leastLess thanAmount of deductionAmount of deduction per person
yenyenyenyenyenyenyenyenyenyenyenyenyenyenyenyenyen
2,060,0002,070,00039,61042,73045,85048,97052,09055,21058,33061,45064,57067,69070,81016,38025,74023,4009,360
2,070,0002,080,00039,99043,11046,23049,35052,47055,59058,71061,83064,95068,07071,19016,38025,74023,4009,360
2,080,0002,090,00040,37043,49046,61049,73052,85055,97059,09062,21065,33068,45071,57016,38025,74023,4009,360
2,090,0002,100,00040,75043,87046,99050,11053,23056,35059,47062,59065,71068,83071,95016,38025,74023,4009,360
2,100,0002,110,00041,13044,25047,37050,49053,61056,73059,85062,97066,09069,21072,33016,38025,74023,4009,360
2,110,0002,120,00041,51044,63047,75050,87053,99057,11060,23063,35066,47069,59072,71016,38025,74023,4009,360
2,120,0002,130,00041,89045,01048,13051,25054,37057,49060,61063,73066,85069,97073,09016,38025,74023,4009,360
2,130,0002,140,00042,27045,39048,51051,63054,75057,87060,99064,11067,23070,35073,47016,38025,74023,4009,360
2,140,0002,150,00042,65045,77048,89052,01055,13058,25061,37064,49067,61070,73073,85016,38025,74023,4009,360
2,150,0002,160,00043,03046,15049,27052,39055,51058,63061,75064,87067,99071,11074,23016,38025,74023,4009,360
2,160,0002,170,00043,41046,53049,65052,77055,89059,01062,13065,25068,37071,49074,61016,38025,74023,4009,360
2,170,0002,180,00043,79046,91050,03053,15056,27059,39062,51065,63068,75071,87074,99016,38025,74023,4009,360
2,180,0002,190,00044,17047,29050,41053,53056,65059,77062,89066,01069,13072,25075,37016,38025,74023,4009,360
2,190,0002,200,00044,55047,67050,79053,91057,03060,15063,27066,39069,51072,63075,75016,38025,74023,4009,360
2,200,0002,210,00044,93048,05051,17054,29057,41060,53063,65066,77069,89073,01076,13016,38025,74023,4009,360
2,210,0002,220,00044,93048,43051,55054,67057,79060,91064,03067,15070,27073,39076,51016,76026,12023,7809,740
2,220,0002,230,00044,93048,43051,93055,05058,17061,29064,41067,53070,65073,77076,89017,14026,50024,16010,120
2,230,0002,240,00044,93048,43051,93055,43058,55061,67064,79067,91071,03074,15077,27017,52026,88024,54010,500
2,240,0002,250,00044,93048,43051,93055,43058,93062,05065,17068,29071,41074,53077,65017,90027,26024,92010,500
2,250,0002,260,00044,93048,43051,93055,43058,93062,43065,55068,67071,79074,91078,03018,28027,64025,30010,500
2,260,0002,270,00044,93048,43051,93055,43058,93062,43065,93069,05072,17075,29078,41018,38028,02025,68010,500
2,270,0002,280,00044,93048,43051,93055,43058,93062,43065,93069,43072,55075,67078,79018,38028,40026,06010,500
2,280,0002,290,00044,93048,43051,93055,43058,93062,43065,93069,43072,93076,05079,17018,38028,78026,25010,500
2,290,0002,300,00044,93048,43051,93055,43058,93062,43065,93069,43072,93076,43079,55018,38028,88026,25010,500
2,300,0002,500,00044,93048,43051,93055,43058,93062,43065,93069,43072,93076,43079,93018,38028,88026,25010,500
2,500,0002,510,00045,43048,93052,43055,93059,43062,93066,43069,93073,43076,93080,43018,38028,88026,25010,500
2,510,0002,520,00045,81049,43052,93056,43059,93063,43066,93070,43073,93077,43080,93018,50029,00026,37010,620
2,520,0002,530,00046,19049,81053,43056,93060,43063,93067,43070,93074,43077,93081,43018,62029,12026,49010,740
2,530,0002,540,00046,57050,19053,81057,43060,93064,43067,93071,43074,93078,43081,93018,74029,24026,61010,860
2,540,0002,550,00046,95050,57054,19057,81061,43064,93068,43071,93075,43078,93082,43018,86029,36026,73010,860
2,550,0002,560,00047,33050,95054,57058,19061,81065,43068,93072,43075,93079,43082,93018,98029,48026,85010,860
2,560,0002,570,00047,71051,33054,95058,57062,19065,81069,43072,93076,43079,93083,43019,01029,60026,97010,860
2,570,0002,580,00048,09051,71055,33058,95062,57066,19069,81073,43076,93080,43083,93019,01029,72027,09010,860
2,580,0002,590,00048,47052,09055,71059,33062,95066,57070,19073,81077,43080,93084,43019,01029,84027,15010,860
2,590,0002,600,00048,85052,47056,09059,71063,33066,95070,57074,19077,81081,43084,93019,01029,87027,15010,860
2,600,0002,610,00049,23052,85056,47060,09063,71067,33070,95074,57078,19081,81085,43019,01029,87027,15010,860
2,610,0002,620,00049,61053,23056,85060,47064,09067,71071,33074,95078,57082,19085,81019,01029,87027,15010,860
2,620,0002,630,00049,99053,61057,23060,85064,47068,09071,71075,33078,95082,57086,19019,01029,87027,15010,860
2,630,0002,640,00050,37053,99057,61061,23064,85068,47072,09075,71079,33082,95086,57019,01029,87027,15010,860
2,640,0002,650,00050,75054,37057,99061,61065,23068,85072,47076,09079,71083,33086,95019,01029,87027,15010,860
2,650,0002,660,00051,13054,75058,37061,99065,61069,23072,85076,47080,09083,71087,33019,01029,87027,15010,860
2,660,0002,670,00051,51055,13058,75062,37065,99069,61073,23076,85080,47084,09087,71019,01029,87027,15010,860
2,670,0002,680,00051,89055,51059,13062,75066,37069,99073,61077,23080,85084,47088,09019,01029,87027,15010,860
2,680,0002,690,00052,27055,89059,51063,13066,75070,37073,99077,61081,23084,85088,47019,01029,87027,15010,860
2,690,0002,700,00052,65056,27059,89063,51067,13070,75074,37077,99081,61085,23088,85019,01029,87027,15010,860
2,700,0002,710,00053,03056,65060,27063,89067,51071,13074,75078,37081,99085,61089,23019,01029,87027,15010,860
2,710,0002,720,00053,41057,03060,65064,27067,89071,51075,13078,75082,37085,99089,61019,01029,87027,15010,860
2,720,0002,730,00053,79057,41061,03064,65068,27071,89075,51079,13082,75086,37089,99019,01029,87027,15010,860
2,730,0002,740,00054,17057,79061,41065,03068,65072,27075,89079,51083,13086,75090,37019,01029,87027,15010,860
2,740,0002,750,00054,55058,17061,79065,41069,03072,65076,27079,89083,51087,13090,75019,01029,87027,15010,860

(5)

Taxable aggregate income and similar amount for 1965 income taxColumn AColumn BColumn C
Number of dependents and similar personsAge of the relative employed only by a blue-return filerRelative employed only by the Resident
0 persons1 person2 persons3 persons4 persons5 persons6 persons7 persons8 persons9 persons10 persons or moreAge 20 or olderAge 19Under age 19
At leastLess thanAmount of deductionAmount of deduction per person
yenyenyenyenyenyenyenyenyenyenyenyenyenyenyenyenyen
2,750,0002,760,00054,93058,55062,17065,79069,41073,03076,65080,27083,89087,51091,13019,01029,87027,15010,860
2,760,0002,770,00055,31058,93062,55066,17069,79073,41077,03080,65084,27087,89091,51019,01029,87027,15010,860
2,770,0002,780,00055,69059,31062,93066,55070,17073,79077,41081,03084,65088,27091,89019,01029,87027,15010,860
2,780,0002,790,00056,07059,69063,31066,93070,55074,17077,79081,41085,03088,65092,27019,01029,87027,15010,860
2,790,0002,800,00056,45060,07063,69067,31070,93074,55078,17081,79085,41089,03092,65019,01029,87027,15010,860
2,800,0002,810,00056,83060,45064,07067,69071,31074,93078,55082,17085,79089,41093,03019,01029,87027,15010,860
2,810,0002,820,00057,21060,83064,45068,07071,69075,31078,93082,55086,17089,79093,41019,01029,87027,15010,860
2,820,0002,830,00057,59061,21064,83068,45072,07075,69079,31082,93086,55090,17093,79019,01029,87027,15010,860
2,830,0002,840,00057,97061,59065,21068,83072,45076,07079,69083,31086,93090,55094,17019,01029,87027,15010,860
2,840,0002,850,00058,35061,97065,59069,21072,83076,45080,07083,69087,31090,93094,55019,01029,87027,15010,860
2,850,0002,860,00058,73062,35065,97069,59073,21076,83080,45084,07087,69091,31094,93019,01029,87027,15010,860
2,860,0002,870,00059,11062,73066,35069,97073,59077,21080,83084,45088,07091,69095,31019,01029,87027,15010,860
2,870,0002,880,00059,49063,11066,73070,35073,97077,59081,21084,83088,45092,07095,69019,01029,87027,15010,860
2,880,0002,890,00059,87063,49067,11070,73074,35077,97081,59085,21088,83092,45096,07019,01029,87027,15010,860
2,890,0002,900,00060,25063,87067,49071,11074,73078,35081,97085,59089,21092,83096,45019,01029,87027,15010,860
2,900,0002,910,00060,63064,25067,87071,49075,11078,73082,35085,97089,59093,21096,83019,01029,87027,15010,860
2,910,0002,920,00061,01064,63068,25071,87075,49079,11082,73086,35089,97093,59097,21019,01029,87027,15010,860
2,920,0002,930,00061,39065,01068,63072,25075,87079,49083,11086,73090,35093,97097,59019,01029,87027,15010,860
2,930,0002,940,00061,77065,39069,01072,63076,25079,87083,49087,11090,73094,35097,97019,01029,87027,15010,860
2,940,0002,950,00062,15065,77069,39073,01076,63080,25083,87087,49091,11094,73098,35019,01029,87027,15010,860
2,950,0002,960,00062,53066,15069,77073,39077,01080,63084,25087,87091,49095,11098,73019,01029,87027,15010,860
2,960,0002,970,00062,91066,53070,15073,77077,39081,01084,63088,25091,87095,49099,11019,01029,87027,15010,860
2,970,0002,980,00063,29066,91070,53074,15077,77081,39085,01088,63092,25095,87099,49019,01029,87027,15010,860
2,980,0002,990,00063,67067,29070,91074,53078,15081,77085,39089,01092,63096,25099,87019,01029,87027,15010,860
2,990,0003,000,00064,05067,67071,29074,91078,53082,15085,77089,39093,01096,630100,25019,01029,87027,15010,860
3,000,0003,010,00064,43068,05071,67075,29078,91082,53086,15089,77093,39097,010100,63019,01029,87027,15010,860
3,010,0003,020,00064,43068,43072,05075,67079,29082,91086,53090,15093,77097,390101,01019,39030,25027,53011,240
3,020,0003,030,00064,43068,43072,43076,05079,67083,29086,91090,53094,15097,770101,39019,77030,63027,91011,620
3,030,0003,040,00064,43068,43072,43076,43080,05083,67087,29090,91094,53098,150101,77020,15031,01028,29012,000
3,040,0003,050,00064,43068,43072,43076,43080,43084,05087,67091,29094,91098,530102,15020,53031,39028,67012,000
3,050,0003,060,00064,43068,43072,43076,43080,43084,43088,05091,67095,29098,910102,53020,91031,77029,05012,000
3,060,0003,070,00064,43068,43072,43076,43080,43084,43088,43092,05095,67099,290102,91021,00032,15029,43012,000
3,070,0003,080,00064,43068,43072,43076,43080,43084,43088,43092,43096,05099,670103,29021,00032,53029,81012,000
3,080,0003,090,00064,43068,43072,43076,43080,43084,43088,43092,43096,430100,050103,67021,00032,91030,00012,000
3,090,0003,100,00064,43068,43072,43076,43080,43084,43088,43092,43096,430100,430104,05021,00033,00030,00012,000
3,100,0004,000,00064,43068,43072,43076,43080,43084,43088,43092,43096,430100,430104,43021,00033,00030,00012,000
4,000,0004,010,00064,93068,93072,93076,93080,93084,93088,93092,93096,930100,930104,93021,00033,00030,00012,000
4,010,0004,020,00064,93069,43073,43077,43081,43085,43089,43093,43097,430101,430105,43021,50033,50030,50012,500
4,020,0004,030,00064,93069,43073,93077,93081,93085,93089,93093,93097,930101,930105,93022,00034,00031,00013,000
4,030,0004,040,00064,93069,43073,93078,43082,43086,43090,43094,43098,430102,430106,43022,50034,50031,50013,500
4,040,0004,050,00064,93069,43073,93078,43082,93086,93090,93094,93098,930102,930106,93023,00035,00032,00013,500
4,050,0004,060,00064,93069,43073,93078,43082,93087,43091,43095,43099,430103,430107,43023,50035,50032,50013,500
4,060,0004,070,00064,93069,43073,93078,43082,93087,43091,93095,93099,930103,930107,93023,63036,00033,00013,500
4,070,0004,080,00064,93069,43073,93078,43082,93087,43091,93096,430100,430104,430108,43023,63036,50033,50013,500
4,080,0004,090,00064,93069,43073,93078,43082,93087,43091,93096,430100,930104,930108,93023,63037,00033,75013,500
4,090,0004,100,00064,93069,43073,93078,43082,93087,43091,93096,430100,930105,430109,43023,63037,13033,75013,500
4,100,0006,000,00064,93069,43073,93078,43082,93087,43091,93096,430100,930105,430109,93023,63037,13033,75013,500
6,000,0006,010,00065,43069,93074,43078,93083,43087,93092,43096,930101,430105,930110,43023,63037,13033,75013,500
6,010,0006,020,00065,43070,43074,93079,43083,93088,43092,93097,430101,930106,430110,93024,13037,63034,25014,000
6,020,0006,030,00065,43070,43075,43079,93084,43088,93093,43097,930102,430106,930111,43024,63038,13034,75014,500

(6)

Taxable aggregate income and similar amount for 1965 income taxColumn AColumn BColumn C
Number of dependents and similar personsAge of the relative employed only by a blue-return filerRelative employed only by the Resident
0 persons1 person2 persons3 persons4 persons5 persons6 persons7 persons8 persons9 persons10 persons or moreAge 20 or olderAge 19Under age 19
At leastLess thanAmount of deductionAmount of deduction per person
yenyenyenyenyenyenyenyenyenyenyenyenyenyenyenyenyen
6,030,0006,040,00065,43070,43075,43080,43084,93089,43093,93098,430102,930107,430111,93025,13038,63035,25015,000
6,040,0006,050,00065,43070,43075,43080,43085,43089,93094,43098,930103,430107,930112,43025,63039,13035,75015,000
6,050,0006,060,00065,43070,43075,43080,43085,43090,43094,93099,430103,930108,430112,93026,13039,63036,25015,000
6,060,0006,070,00065,43070,43075,43080,43085,43090,43095,43099,930104,430108,930113,43026,25040,13036,75015,000
6,070,0006,080,00065,43070,43075,43080,43085,43090,43095,430100,430104,930109,430113,93026,25040,63037,25015,000
6,080,0006,090,00065,43070,43075,43080,43085,43090,43095,430100,430105,430109,930114,43026,25041,13037,50015,000
6,090,0006,100,00065,43070,43075,43080,43085,43090,43095,430100,430105,430110,430114,93026,25041,25037,50015,000
6,100,00010,000,00065,43070,43075,43080,43085,43090,43095,430100,430105,430110,430115,43026,25041,25037,50015,000
10,000,00010,010,00065,93070,93075,93080,93085,93090,93095,930100,930105,930110,930115,93026,25041,25037,50015,000
10,010,00010,020,00065,93071,43076,43081,43086,43091,43096,430101,430106,430111,430116,43026,75041,75038,00015,500
10,020,00010,030,00065,93071,43076,93081,93086,93091,93096,930101,930106,930111,930116,93027,25042,25038,50016,000
10,030,00010,040,00065,93071,43076,93082,43087,43092,43097,430102,430107,430112,430117,43027,75042,75039,00016,500
10,040,00010,050,00065,93071,43076,93082,43087,93092,93097,930102,930107,930112,930117,93028,25043,25039,50016,500
10,050,00010,060,00065,93071,43076,93082,43087,93093,43098,430103,430108,430113,430118,43028,75043,75040,00016,500
10,060,00010,070,00065,93071,43076,93082,43087,93093,43098,930103,930108,930113,930118,93028,88044,25040,50016,500
10,070,00010,080,00065,93071,43076,93082,43087,93093,43098,930104,430109,430114,430119,43028,88044,75041,00016,500
10,080,00010,090,00065,93071,43076,93082,43087,93093,43098,930104,430109,930114,930119,93028,88045,25041,25016,500
10,090,00010,100,00065,93071,43076,93082,43087,93093,43098,930104,430109,930115,430120,43028,88045,38041,25016,500
10,100,00020,000,00065,93071,43076,93082,43087,93093,43098,930104,430109,930115,430120,93028,88045,38041,25016,500
20,000,00020,010,00066,43071,93077,43082,93088,43093,93099,430104,930110,430115,930121,43028,88045,38041,25016,500
20,010,00020,020,00066,43072,43077,93083,43088,93094,43099,930105,430110,930116,430121,93029,38045,88041,75017,000
20,020,00020,030,00066,43072,43078,43083,93089,43094,930100,430105,930111,430116,930122,43029,88046,38042,25017,500
20,030,00020,040,00066,43072,43078,43084,43089,93095,430100,930106,430111,930117,430122,93030,38046,88042,75018,000
20,040,00020,050,00066,43072,43078,43084,43090,43095,930101,430106,930112,430117,930123,43030,88047,38043,25018,000
20,050,00020,060,00066,43072,43078,43084,43090,43096,430101,930107,430112,930118,430123,93031,38047,88043,75018,000
20,060,00020,070,00066,43072,43078,43084,43090,43096,430102,430107,930113,430118,930124,43031,50048,38044,25018,000
20,070,00020,080,00066,43072,43078,43084,43090,43096,430102,430108,430113,930119,430124,93031,50048,88044,75018,000
20,080,00020,090,00066,43072,43078,43084,43090,43096,430102,430108,430114,430119,930125,43031,50049,38045,00018,000
20,090,00020,100,00066,43072,43078,43084,43090,43096,430102,430108,430114,430120,430125,93031,50049,50045,00018,000
20,100,00030,000,00066,43072,43078,43084,43090,43096,430102,430108,430114,430120,430126,43031,50049,50045,00018,000
30,000,00030,010,00066,93072,93078,93084,93090,93096,930102,930108,930114,930120,930126,93031,50049,50045,00018,000
30,010,00030,020,00066,93073,43079,43085,43091,43097,430103,430109,430115,430121,430127,43032,00050,00045,50018,500
30,020,00030,030,00066,93073,43079,93085,93091,93097,930103,930109,930115,930121,930127,93032,50050,50046,00019,000
30,030,00030,040,00066,93073,43079,93086,43092,43098,430104,430110,430116,430122,430128,43033,00051,00046,50019,500
30,040,00030,050,00066,93073,43079,93086,43092,93098,930104,930110,930116,930122,930128,93033,50051,50047,00019,500
30,050,00030,060,00066,93073,43079,93086,43092,93099,430105,430111,430117,430123,430129,43034,00052,00047,50019,500
30,060,00030,070,00066,93073,43079,93086,43092,93099,430105,930111,930117,930123,930129,93034,13052,50048,00019,500
30,070,00030,080,00066,93073,43079,93086,43092,93099,430105,930112,430118,430124,430130,43034,13053,00048,50019,500
30,080,00030,090,00066,93073,43079,93086,43092,93099,430105,930112,430118,930124,930130,93034,13053,50048,75019,500
30,090,00030,100,00066,93073,43079,93086,43092,93099,430105,930112,430118,930125,430131,43034,13053,63048,75019,500
30,100,00045,000,00066,93073,43079,93086,43092,93099,430105,930112,430118,930125,430131,93034,13053,63048,75019,500
45,000,00045,010,00067,43073,93080,43086,93093,43099,930106,430112,930119,430125,930132,43034,13053,63048,75019,500
45,010,00045,020,00067,43074,43080,93087,43093,930100,430106,930113,430119,930126,430132,93034,63054,13049,25020,000
45,020,00045,030,00067,43074,43081,43087,93094,430100,930107,430113,930120,430126,930133,43035,13054,63049,75020,500
45,030,00045,040,00067,43074,43081,43088,43094,930101,430107,930114,430120,930127,430133,93035,63055,13050,25021,000
45,040,00045,050,00067,43074,43081,43088,43095,430101,930108,430114,930121,430127,930134,43036,13055,63050,75021,000
45,050,00045,060,00067,43074,43081,43088,43095,430102,430108,930115,430121,930128,430134,93036,63056,13051,25021,000
45,060,00045,070,00067,43074,43081,43088,43095,430102,430109,430115,930122,430128,930135,43036,75056,63051,75021,000
45,070,00045,080,00067,43074,43081,43088,43095,430102,430109,430116,430122,930129,430135,93036,75057,13052,25021,000
45,080,00045,090,00067,43074,43081,43088,43095,430102,430109,430116,430123,430129,930136,43036,75057,63052,50021,000

(7)

Taxable aggregate income and similar amount for 1965 income taxColumn AColumn BColumn C
Number of dependents and similar personsAge of the relative employed only by a blue-return filerRelative employed only by the Resident
0 persons1 person2 persons3 persons4 persons5 persons6 persons7 persons8 persons9 persons10 persons or moreAge 20 or olderAge 19Under age 19
At leastLess thanAmount of deductionAmount of deduction per person
yenyenyenyenyenyenyenyenyenyenyenyenyenyenyenyenyen
45,090,00045,100,00067,43074,43081,43088,43095,430102,430109,430116,430123,430130,430136,93036,75057,75052,50021,000
45,100,00060,000,00067,43074,43081,43088,43095,430102,430109,430116,430123,430130,430137,43036,75057,75052,50021,000
60,000,00060,010,00067,93074,93081,93088,93095,930102,930109,930116,930123,930130,930137,93036,75057,75052,50021,000
60,010,00060,020,00067,93075,43082,43089,43096,430103,430110,430117,430124,430131,430138,43037,25058,25053,00021,500
60,020,00060,030,00067,93075,43082,93089,93096,930103,930110,930117,930124,930131,930138,93037,75058,75053,50022,000
60,030,00060,040,00067,93075,43082,93090,43097,430104,430111,430118,430125,430132,430139,43038,25059,25054,00022,500
60,040,00060,050,00067,93075,43082,93090,43097,930104,930111,930118,930125,930132,930139,93038,75059,75054,50022,500
60,050,00060,060,00067,93075,43082,93090,43097,930105,430112,430119,430126,430133,430140,43039,25060,25055,00022,500
60,060,00060,070,00067,93075,43082,93090,43097,930105,430112,930119,930126,930133,930140,93039,38060,75055,50022,500
60,070,00060,080,00067,93075,43082,93090,43097,930105,430112,930120,430127,430134,430141,43039,38061,25056,00022,500
60,080,00060,090,00067,93075,43082,93090,43097,930105,430112,930120,430127,930134,930141,93039,38061,75056,25022,500
60,090,00060,100,00067,93075,43082,93090,43097,930105,430112,930120,430127,930135,430142,43039,38061,88056,25022,500
60,100,000 yen or more67,93075,43082,93090,43097,930105,430112,930120,430127,930135,430142,93039,38061,88056,25022,500

(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
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
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
150,000160,000630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
160,000170,0006301,630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
170,000180,0006301,6302,630全額全額全額全額全額全額全額全額全額全額全額全額
180,000190,0006301,6302,6303,630全額全額全額全額全額全額全額全額全額全額3,000
190,000200,0006301,6302,6303,6304,630全額全額全額全額全額全額全額全額全額3,000
200,000210,0001,1302,1303,1304,1305,1306,130全額全額全額全額全額5,250全額全額3,000
210,000220,0001,5102,6303,6304,6305,6306,6307,630全額全額全額全額5,370全額全額3,120
220,000230,0001,8903,0104,1305,1306,1307,1308,1309,130全額全額全額5,490全額7,7403,240
230,000240,0002,2703,3904,5105,6306,6307,6308,6309,63010,630全額全額5,6108,6107,8603,360
240,000250,0002,6503,7704,8906,0107,1308,1309,13010,13011,13012,130全額5,7308,7307,9803,360
250,000260,0003,0304,1505,2706,3907,5108,6309,63010,63011,63012,63013,6305,8508,8508,1003,360
260,000270,0003,4104,5305,6506,7707,8909,01010,13011,13012,13013,13014,1305,8808,9708,2203,360
270,000280,0003,7904,9106,0307,1508,2709,39010,51011,63012,63013,63014,6305,8809,0908,3403,360
280,000290,0004,1705,2906,4107,5308,6509,77010,89012,01013,13014,13015,1305,8809,2108,4003,360
290,000300,0004,5505,6706,7907,9109,03010,15011,27012,39013,51014,63015,6305,8809,2408,4003,360
300,000310,0004,9306,0507,1708,2909,41010,53011,65012,77013,89015,01016,1305,8809,2408,4003,360
310,000320,0004,9306,4307,5508,6709,79010,91012,03013,15014,27015,39016,5106,2609,6208,7803,740
320,000330,0004,9306,4307,9309,05010,17011,29012,41013,53014,65015,77016,8906,64010,0009,1604,120
330,000340,0004,9306,4307,9309,43010,55011,67012,79013,91015,03016,15017,2707,02010,3809,5404,500
340,000350,0004,9306,4307,9309,43010,93012,05013,17014,29015,41016,53017,6507,40010,7609,9204,500
350,000360,0004,9306,4307,9309,43010,93012,43013,55014,67015,79016,91018,0307,78011,14010,3004,500
360,000370,0004,9306,4307,9309,43010,93012,43013,93015,05016,17017,29018,4107,88011,52010,6804,500
370,000380,0004,9306,4307,9309,43010,93012,43013,93015,43016,55017,67018,7907,88011,90011,0604,500
380,000390,0004,9306,4307,9309,43010,93012,43013,93015,43016,93018,05019,1707,88012,28011,2504,500
390,000400,0004,9306,4307,9309,43010,93012,43013,93015,43016,93018,43019,5507,88012,38011,2504,500
400,000500,0004,9306,4307,9309,43010,93012,43013,93015,43016,93018,43019,9307,88012,38011,2504,500
500,000510,0005,4306,9308,4309,93011,43012,93014,43015,93017,43018,93020,4307,88012,38011,2504,500
510,000520,0005,8107,4308,93010,43011,93013,43014,93016,43017,93019,43020,9308,00012,50011,3704,620
520,000530,0006,1907,8109,43010,93012,43013,93015,43016,93018,43019,93021,4308,12012,62011,4904,740
530,000540,0006,5708,1909,81011,43012,93014,43015,93017,43018,93020,43021,9308,24012,74011,6104,860
540,000550,0006,9508,57010,19011,81013,43014,93016,43017,93019,43020,93022,4308,36012,86011,7304,860
550,000560,0007,3308,95010,57012,19013,81015,43016,93018,43019,93021,43022,9308,48012,98011,8504,860
560,000570,0007,7109,33010,95012,57014,19015,81017,43018,93020,43021,93023,4308,51013,10011,9704,860
570,000580,0008,0909,71011,33012,95014,57016,19017,81019,43020,93022,43023,9308,51013,22012,0904,860
580,000590,0008,47010,09011,71013,33014,95016,57018,19019,81021,43022,93024,4308,51013,34012,1504,860
590,000600,0008,85010,47012,09013,71015,33016,95018,57020,19021,81023,43024,9308,51013,37012,1504,860
600,000610,0009,23010,85012,47014,09015,71017,33018,95020,57022,19023,81025,4308,51013,37012,1504,860
610,000620,0009,23011,23012,85014,47016,09017,71019,33020,95022,57024,19025,8108,89013,75012,5305,240
620,000630,0009,23011,23013,23014,85016,47018,09019,71021,33022,95024,57026,1909,27014,13012,9105,620
630,000640,0009,23011,23013,23015,23016,85018,47020,09021,71023,33024,95026,5709,65014,51013,2906,000
640,000650,0009,23011,23013,23015,23017,23018,85020,47022,09023,71025,33026,95010,03014,89013,6706,000
650,000660,0009,23011,23013,23015,23017,23019,23020,85022,47024,09025,71027,33010,41015,27014,0506,000
660,000670,0009,23011,23013,23015,23017,23019,23021,23022,85024,47026,09027,71010,50015,65014,4306,000
670,000680,0009,23011,23013,23015,23017,23019,23021,23023,23024,85026,47028,09010,50016,03014,8106,000
680,000690,0009,23011,23013,23015,23017,23019,23021,23023,23025,23026,85028,47010,50016,41015,0006,000

(二)

昭和40年分の所得税の課税総所得金額等
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
690,000700,0009,23011,23013,23015,23017,23019,23021,23023,23025,23027,23028,85010,50016,50015,0006,000
700,000800,0009,23011,23013,23015,23017,23019,23021,23023,23025,23027,23029,23010,50016,50015,0006,000
800,000810,0009,73011,73013,73015,73017,73019,73021,73023,73025,73027,73029,73010,50016,50015,0006,000
810,000820,00010,11012,23014,23016,23018,23020,23022,23024,23026,23028,23030,23010,62016,62015,1206,120
820,000830,00010,49012,61014,73016,73018,73020,73022,73024,73026,73028,73030,73010,74016,74015,2406,240
830,000840,00010,87012,99015,11017,23019,23021,23023,23025,23027,23029,23031,23010,86016,86015,3606,360
840,000850,00011,25013,37015,49017,61019,73021,73023,73025,73027,73029,73031,73010,98016,98015,4806,360
850,000860,00011,63013,75015,87017,99020,11022,23024,23026,23028,23030,23032,23011,10017,10015,6006,360
860,000870,00012,01014,13016,25018,37020,49022,61024,73026,73028,73030,73032,73011,13017,22015,7206,360
870,000880,00012,39014,51016,63018,75020,87022,99025,11027,23029,23031,23033,23011,13017,34015,8406,360
880,000890,00012,77014,89017,01019,13021,25023,37025,49027,61029,73031,73033,73011,13017,46015,9006,360
890,000900,00013,15015,27017,39019,51021,63023,75025,87027,99030,11032,23034,23011,13017,49015,9006,360
900,000910,00013,53015,65017,77019,89022,01024,13026,25028,37030,49032,61034,73011,13017,49015,9006,360
910,000920,00013,91016,03018,15020,27022,39024,51026,63028,75030,87032,99035,11011,13017,49015,9006,360
920,000930,00014,29016,41018,53020,65022,77024,89027,01029,13031,25033,37035,49011,13017,49015,9006,360
930,000940,00014,67016,79018,91021,03023,15025,27027,39029,51031,63033,75035,87011,13017,49015,9006,360
940,000950,00015,05017,17019,29021,41023,53025,65027,77029,89032,01034,13036,25011,13017,49015,9006,360
950,000960,00015,43017,55019,67021,79023,91026,03028,15030,27032,39034,51036,63011,13017,49015,9006,360
960,000970,00015,81017,93020,05022,17024,29026,41028,53030,65032,77034,89037,01011,13017,49015,9006,360
970,000980,00016,19018,31020,43022,55024,67026,79028,91031,03033,15035,27037,39011,13017,49015,9006,360
980,000990,00016,57018,69020,81022,93025,05027,17029,29031,41033,53035,65037,77011,13017,49015,9006,360
990,0001,000,00016,95019,07021,19023,31025,43027,55029,67031,79033,91036,03038,15011,13017,49015,9006,360
1,000,0001,010,00017,33019,45021,57023,69025,81027,93030,05032,17034,29036,41038,53011,13017,49015,9006,360
1,010,0001,020,00017,33019,83021,95024,07026,19028,31030,43032,55034,67036,79038,91011,51017,87016,2806,740
1,020,0001,030,00017,33019,83022,33024,45026,57028,69030,81032,93035,05037,17039,29011,89018,25016,6607,120
1,030,0001,040,00017,33019,83022,33024,83026,95029,07031,19033,31035,43037,55039,67012,27018,63017,0407,500
1,040,0001,050,00017,33019,83022,33024,83027,33029,45031,57033,69035,81037,93040,05012,65019,01017,4207,500
1,050,0001,060,00017,33019,83022,33024,83027,33029,83031,95034,07036,19038,31040,43013,03019,39017,8007,500
1,060,0001,070,00017,33019,83022,33024,83027,33029,83032,33034,45036,57038,69040,81013,13019,77018,1807,500
1,070,0001,080,00017,33019,83022,33024,83027,33029,83032,33034,83036,95039,07041,19013,13020,15018,5607,500
1,080,0001,090,00017,33019,83022,33024,83027,33029,83032,33034,83037,33039,45041,57013,13020,53018,7507,500
1,090,0001,100,00017,33019,83022,33024,83027,33029,83032,33034,83037,33039,83041,95013,13020,63018,7507,500
1,100,0001,200,00017,33019,83022,33024,83027,33029,83032,33034,83037,33039,83042,33013,13020,63018,7507,500
1,200,0001,210,00017,83020,33022,83025,33027,83030,33032,83035,33037,83040,33042,83013,13020,63018,7507,500
1,210,0001,220,00018,21020,83023,33025,83028,33030,83033,33035,83038,33040,83043,33013,25020,75018,8707,620
1,220,0001,230,00018,59021,21023,83026,33028,83031,33033,83036,33038,83041,33043,83013,37020,87018,9907,740
1,230,0001,240,00018,97021,59024,21026,83029,33031,83034,33036,83039,33041,83044,33013,49020,99019,1107,860
1,240,0001,250,00019,35021,97024,59027,21029,83032,33034,83037,33039,83042,33044,83013,61021,11019,2307,860
1,250,0001,260,00019,73022,35024,97027,59030,21032,83035,33037,83040,33042,83045,33013,73021,23019,3507,860
1,260,0001,270,00020,11022,73025,35027,97030,59033,21035,83038,33040,83043,33045,83013,76021,35019,4707,860
1,270,0001,280,00020,49023,11025,73028,35030,97033,59036,21038,83041,33043,83046,33013,76021,47019,5907,860
1,280,0001,290,00020,87023,49026,11028,73031,35033,97036,59039,21041,83044,33046,83013,76021,59019,6507,860
1,290,0001,300,00021,25023,87026,49029,11031,73034,35036,97039,59042,21044,83047,33013,76021,62019,6507,860
1,300,0001,310,00021,63024,25026,87029,49032,11034,73037,35039,97042,59045,21047,83013,76021,62019,6507,860
1,310,0001,320,00022,01024,63027,25029,87032,49035,11037,73040,35042,97045,59048,21013,76021,62019,6507,860
1,320,0001,330,00022,39025,01027,63030,25032,87035,49038,11040,73043,35045,97048,59013,76021,62019,6507,860
1,330,0001,340,00022,77025,39028,01030,63033,25035,87038,49041,11043,73046,35048,97013,76021,62019,6507,860
1,340,0001,350,00023,15025,77028,39031,01033,63036,25038,87041,49044,11046,73049,35013,76021,62019,6507,860
1,350,0001,360,00023,53026,15028,77031,39034,01036,63039,25041,87044,49047,11049,73013,76021,62019,6507,860
1,360,0001,370,00023,91026,53029,15031,77034,39037,01039,63042,25044,87047,49050,11013,76021,62019,6507,860

(三)

昭和40年分の所得税の課税総所得金額等
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
1,370,0001,380,00024,29026,91029,53032,15034,77037,39040,01042,63045,25047,87050,49013,76021,62019,6507,860
1,380,0001,390,00024,67027,29029,91032,53035,15037,77040,39043,01045,63048,25050,87013,76021,62019,6507,860
1,390,0001,400,00025,05027,67030,29032,91035,53038,15040,77043,39046,01048,63051,25013,76021,62019,6507,860
1,400,0001,410,00025,43028,05030,67033,29035,91038,53041,15043,77046,39049,01051,63013,76021,62019,6507,860
1,410,0001,420,00025,81028,43031,05033,67036,29038,91041,53044,15046,77049,39052,01013,76021,62019,6507,860
1,420,0001,430,00026,19028,81031,43034,05036,67039,29041,91044,53047,15049,77052,39013,76021,62019,6507,860
1,430,0001,440,00026,57029,19031,81034,43037,05039,67042,29044,91047,53050,15052,77013,76021,62019,6507,860
1,440,0001,450,00026,95029,57032,19034,81037,43040,05042,67045,29047,91050,53053,15013,76021,62019,6507,860
1,450,0001,460,00027,33029,95032,57035,19037,81040,43043,05045,67048,29050,91053,53013,76021,62019,6507,860
1,460,0001,470,00027,71030,33032,95035,57038,19040,81043,43046,05048,67051,29053,91013,76021,62019,6507,860
1,470,0001,480,00028,09030,71033,33035,95038,57041,19043,81046,43049,05051,67054,29013,76021,62019,6507,860
1,480,0001,490,00028,47031,09033,71036,33038,95041,57044,19046,81049,43052,05054,67013,76021,62019,6507,860
1,490,0001,500,00028,85031,47034,09036,71039,33041,95044,57047,19049,81052,43055,05013,76021,62019,6507,860
1,500,0001,510,00029,23031,85034,47037,09039,71042,33044,95047,57050,19052,81055,43013,76021,62019,6507,860
1,510,0001,520,00029,23032,23034,85037,47040,09042,71045,33047,95050,57053,19055,81014,14022,00020,0308,240
1,520,0001,530,00029,23032,23035,23037,85040,47043,09045,71048,33050,95053,57056,19014,52022,38020,4108,620
1,530,0001,540,00029,23032,23035,23038,23040,85043,47046,09048,71051,33053,95056,57014,90022,76020,7909,000
1,540,0001,550,00029,23032,23035,23038,23041,23043,85046,47049,09051,71054,33056,95015,28023,14021,1709,000
1,550,0001,560,00029,23032,23035,23038,23041,23044,23046,85049,47052,09054,71057,33015,66023,52021,5509,000
1,560,0001,570,00029,23032,23035,23038,23041,23044,23047,23049,85052,47055,09057,71015,75023,90021,9309,000
1,570,0001,580,00029,23032,23035,23038,23041,23044,23047,23050,23052,85055,47058,09015,75024,28022,3109,000
1,580,0001,590,00029,23032,23035,23038,23041,23044,23047,23050,23053,23055,85058,47015,75024,66022,5009,000
1,590,0001,600,00029,23032,23035,23038,23041,23044,23047,23050,23053,23056,23058,85015,75024,75022,5009,000
1,600,0001,800,00029,23032,23035,23038,23041,23044,23047,23050,23053,23056,23059,23015,75024,75022,5009,000
1,800,0001,810,00029,73032,73035,73038,73041,73044,73047,73050,73053,73056,73059,73015,75024,75022,5009,000
1,810,0001,820,00030,11033,23036,23039,23042,23045,23048,23051,23054,23057,23060,23015,87024,87022,6209,120
1,820,0001,830,00030,49033,61036,73039,73042,73045,73048,73051,73054,73057,73060,73015,99024,99022,7409,240
1,830,0001,840,00030,87033,99037,11040,23043,23046,23049,23052,23055,23058,23061,23016,11025,11022,8609,360
1,840,0001,850,00031,25034,37037,49040,61043,73046,73049,73052,73055,73058,73061,73016,23025,23022,9809,360
1,850,0001,860,00031,63034,75037,87040,99044,11047,23050,23053,23056,23059,23062,23016,35025,35023,1009,360
1,860,0001,870,00032,01035,13038,25041,37044,49047,61050,73053,73056,73059,73062,73016,38025,47023,2209,360
1,870,0001,880,00032,39035,51038,63041,75044,87047,99051,11054,23057,23060,23063,23016,38025,59023,3409,360
1,880,0001,890,00032,77035,89039,01042,13045,25048,37051,49054,61057,73060,73063,73016,38025,71023,4009,360
1,890,0001,900,00033,15036,27039,39042,51045,63048,75051,87054,99058,11061,23064,23016,38025,74023,4009,360
1,900,0001,910,00033,53036,65039,77042,89046,01049,13052,25055,37058,49061,61064,73016,38025,74023,4009,360
1,910,0001,920,00033,91037,03040,15043,27046,39049,51052,63055,75058,87061,99065,11016,38025,74023,4009,360
1,920,0001,930,00034,29037,41040,53043,65046,77049,89053,01056,13059,25062,37065,49016,38025,74023,4009,360
1,930,0001,940,00034,67037,79040,91044,03047,15050,27053,39056,51059,63062,75065,87016,38025,74023,4009,360
1,940,0001,950,00035,05038,17041,29044,41047,53050,65053,77056,89060,01063,13066,25016,38025,74023,4009,360
1,950,0001,960,00035,43038,55041,67044,79047,91051,03054,15057,27060,39063,51066,63016,38025,74023,4009,360
1,960,0001,970,00035,81038,93042,05045,17048,29051,41054,53057,65060,77063,89067,01016,38025,74023,4009,360
1,970,0001,980,00036,19039,31042,43045,55048,67051,79054,91058,03061,15064,27067,39016,38025,74023,4009,360
1,980,0001,990,00036,57039,69042,81045,93049,05052,17055,29058,41061,53064,65067,77016,38025,74023,4009,360
1,990,0002,000,00036,95040,07043,19046,31049,43052,55055,67058,79061,91065,03068,15016,38025,74023,4009,360
2,000,0002,010,00037,33040,45043,57046,69049,81052,93056,05059,17062,29065,41068,53016,38025,74023,4009,360
2,010,0002,020,00037,71040,83043,95047,07050,19053,31056,43059,55062,67065,79068,91016,38025,74023,4009,360
2,020,0002,030,00038,09041,21044,33047,45050,57053,69056,81059,93063,05066,17069,29016,38025,74023,4009,360
2,030,0002,040,00038,47041,59044,71047,83050,95054,07057,19060,31063,43066,55069,67016,38025,74023,4009,360
2,040,0002,050,00038,85041,97045,09048,21051,33054,45057,57060,69063,81066,93070,05016,38025,74023,4009,360
2,050,0002,060,00039,23042,35045,47048,59051,71054,83057,95061,07064,19067,31070,43016,38025,74023,4009,360

(四)

昭和40年分の所得税の課税総所得金額等
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
2,060,0002,070,00039,61042,73045,85048,97052,09055,21058,33061,45064,57067,69070,81016,38025,74023,4009,360
2,070,0002,080,00039,99043,11046,23049,35052,47055,59058,71061,83064,95068,07071,19016,38025,74023,4009,360
2,080,0002,090,00040,37043,49046,61049,73052,85055,97059,09062,21065,33068,45071,57016,38025,74023,4009,360
2,090,0002,100,00040,75043,87046,99050,11053,23056,35059,47062,59065,71068,83071,95016,38025,74023,4009,360
2,100,0002,110,00041,13044,25047,37050,49053,61056,73059,85062,97066,09069,21072,33016,38025,74023,4009,360
2,110,0002,120,00041,51044,63047,75050,87053,99057,11060,23063,35066,47069,59072,71016,38025,74023,4009,360
2,120,0002,130,00041,89045,01048,13051,25054,37057,49060,61063,73066,85069,97073,09016,38025,74023,4009,360
2,130,0002,140,00042,27045,39048,51051,63054,75057,87060,99064,11067,23070,35073,47016,38025,74023,4009,360
2,140,0002,150,00042,65045,77048,89052,01055,13058,25061,37064,49067,61070,73073,85016,38025,74023,4009,360
2,150,0002,160,00043,03046,15049,27052,39055,51058,63061,75064,87067,99071,11074,23016,38025,74023,4009,360
2,160,0002,170,00043,41046,53049,65052,77055,89059,01062,13065,25068,37071,49074,61016,38025,74023,4009,360
2,170,0002,180,00043,79046,91050,03053,15056,27059,39062,51065,63068,75071,87074,99016,38025,74023,4009,360
2,180,0002,190,00044,17047,29050,41053,53056,65059,77062,89066,01069,13072,25075,37016,38025,74023,4009,360
2,190,0002,200,00044,55047,67050,79053,91057,03060,15063,27066,39069,51072,63075,75016,38025,74023,4009,360
2,200,0002,210,00044,93048,05051,17054,29057,41060,53063,65066,77069,89073,01076,13016,38025,74023,4009,360
2,210,0002,220,00044,93048,43051,55054,67057,79060,91064,03067,15070,27073,39076,51016,76026,12023,7809,740
2,220,0002,230,00044,93048,43051,93055,05058,17061,29064,41067,53070,65073,77076,89017,14026,50024,16010,120
2,230,0002,240,00044,93048,43051,93055,43058,55061,67064,79067,91071,03074,15077,27017,52026,88024,54010,500
2,240,0002,250,00044,93048,43051,93055,43058,93062,05065,17068,29071,41074,53077,65017,90027,26024,92010,500
2,250,0002,260,00044,93048,43051,93055,43058,93062,43065,55068,67071,79074,91078,03018,28027,64025,30010,500
2,260,0002,270,00044,93048,43051,93055,43058,93062,43065,93069,05072,17075,29078,41018,38028,02025,68010,500
2,270,0002,280,00044,93048,43051,93055,43058,93062,43065,93069,43072,55075,67078,79018,38028,40026,06010,500
2,280,0002,290,00044,93048,43051,93055,43058,93062,43065,93069,43072,93076,05079,17018,38028,78026,25010,500
2,290,0002,300,00044,93048,43051,93055,43058,93062,43065,93069,43072,93076,43079,55018,38028,88026,25010,500
2,300,0002,500,00044,93048,43051,93055,43058,93062,43065,93069,43072,93076,43079,93018,38028,88026,25010,500
2,500,0002,510,00045,43048,93052,43055,93059,43062,93066,43069,93073,43076,93080,43018,38028,88026,25010,500
2,510,0002,520,00045,81049,43052,93056,43059,93063,43066,93070,43073,93077,43080,93018,50029,00026,37010,620
2,520,0002,530,00046,19049,81053,43056,93060,43063,93067,43070,93074,43077,93081,43018,62029,12026,49010,740
2,530,0002,540,00046,57050,19053,81057,43060,93064,43067,93071,43074,93078,43081,93018,74029,24026,61010,860
2,540,0002,550,00046,95050,57054,19057,81061,43064,93068,43071,93075,43078,93082,43018,86029,36026,73010,860
2,550,0002,560,00047,33050,95054,57058,19061,81065,43068,93072,43075,93079,43082,93018,98029,48026,85010,860
2,560,0002,570,00047,71051,33054,95058,57062,19065,81069,43072,93076,43079,93083,43019,01029,60026,97010,860
2,570,0002,580,00048,09051,71055,33058,95062,57066,19069,81073,43076,93080,43083,93019,01029,72027,09010,860
2,580,0002,590,00048,47052,09055,71059,33062,95066,57070,19073,81077,43080,93084,43019,01029,84027,15010,860
2,590,0002,600,00048,85052,47056,09059,71063,33066,95070,57074,19077,81081,43084,93019,01029,87027,15010,860
2,600,0002,610,00049,23052,85056,47060,09063,71067,33070,95074,57078,19081,81085,43019,01029,87027,15010,860
2,610,0002,620,00049,61053,23056,85060,47064,09067,71071,33074,95078,57082,19085,81019,01029,87027,15010,860
2,620,0002,630,00049,99053,61057,23060,85064,47068,09071,71075,33078,95082,57086,19019,01029,87027,15010,860
2,630,0002,640,00050,37053,99057,61061,23064,85068,47072,09075,71079,33082,95086,57019,01029,87027,15010,860
2,640,0002,650,00050,75054,37057,99061,61065,23068,85072,47076,09079,71083,33086,95019,01029,87027,15010,860
2,650,0002,660,00051,13054,75058,37061,99065,61069,23072,85076,47080,09083,71087,33019,01029,87027,15010,860
2,660,0002,670,00051,51055,13058,75062,37065,99069,61073,23076,85080,47084,09087,71019,01029,87027,15010,860
2,670,0002,680,00051,89055,51059,13062,75066,37069,99073,61077,23080,85084,47088,09019,01029,87027,15010,860
2,680,0002,690,00052,27055,89059,51063,13066,75070,37073,99077,61081,23084,85088,47019,01029,87027,15010,860
2,690,0002,700,00052,65056,27059,89063,51067,13070,75074,37077,99081,61085,23088,85019,01029,87027,15010,860
2,700,0002,710,00053,03056,65060,27063,89067,51071,13074,75078,37081,99085,61089,23019,01029,87027,15010,860
2,710,0002,720,00053,41057,03060,65064,27067,89071,51075,13078,75082,37085,99089,61019,01029,87027,15010,860
2,720,0002,730,00053,79057,41061,03064,65068,27071,89075,51079,13082,75086,37089,99019,01029,87027,15010,860
2,730,0002,740,00054,17057,79061,41065,03068,65072,27075,89079,51083,13086,75090,37019,01029,87027,15010,860
2,740,0002,750,00054,55058,17061,79065,41069,03072,65076,27079,89083,51087,13090,75019,01029,87027,15010,860

(五)

昭和40年分の所得税の課税総所得金額等
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
2,750,0002,760,00054,93058,55062,17065,79069,41073,03076,65080,27083,89087,51091,13019,01029,87027,15010,860
2,760,0002,770,00055,31058,93062,55066,17069,79073,41077,03080,65084,27087,89091,51019,01029,87027,15010,860
2,770,0002,780,00055,69059,31062,93066,55070,17073,79077,41081,03084,65088,27091,89019,01029,87027,15010,860
2,780,0002,790,00056,07059,69063,31066,93070,55074,17077,79081,41085,03088,65092,27019,01029,87027,15010,860
2,790,0002,800,00056,45060,07063,69067,31070,93074,55078,17081,79085,41089,03092,65019,01029,87027,15010,860
2,800,0002,810,00056,83060,45064,07067,69071,31074,93078,55082,17085,79089,41093,03019,01029,87027,15010,860
2,810,0002,820,00057,21060,83064,45068,07071,69075,31078,93082,55086,17089,79093,41019,01029,87027,15010,860
2,820,0002,830,00057,59061,21064,83068,45072,07075,69079,31082,93086,55090,17093,79019,01029,87027,15010,860
2,830,0002,840,00057,97061,59065,21068,83072,45076,07079,69083,31086,93090,55094,17019,01029,87027,15010,860
2,840,0002,850,00058,35061,97065,59069,21072,83076,45080,07083,69087,31090,93094,55019,01029,87027,15010,860
2,850,0002,860,00058,73062,35065,97069,59073,21076,83080,45084,07087,69091,31094,93019,01029,87027,15010,860
2,860,0002,870,00059,11062,73066,35069,97073,59077,21080,83084,45088,07091,69095,31019,01029,87027,15010,860
2,870,0002,880,00059,49063,11066,73070,35073,97077,59081,21084,83088,45092,07095,69019,01029,87027,15010,860
2,880,0002,890,00059,87063,49067,11070,73074,35077,97081,59085,21088,83092,45096,07019,01029,87027,15010,860
2,890,0002,900,00060,25063,87067,49071,11074,73078,35081,97085,59089,21092,83096,45019,01029,87027,15010,860
2,900,0002,910,00060,63064,25067,87071,49075,11078,73082,35085,97089,59093,21096,83019,01029,87027,15010,860
2,910,0002,920,00061,01064,63068,25071,87075,49079,11082,73086,35089,97093,59097,21019,01029,87027,15010,860
2,920,0002,930,00061,39065,01068,63072,25075,87079,49083,11086,73090,35093,97097,59019,01029,87027,15010,860
2,930,0002,940,00061,77065,39069,01072,63076,25079,87083,49087,11090,73094,35097,97019,01029,87027,15010,860
2,940,0002,950,00062,15065,77069,39073,01076,63080,25083,87087,49091,11094,73098,35019,01029,87027,15010,860
2,950,0002,960,00062,53066,15069,77073,39077,01080,63084,25087,87091,49095,11098,73019,01029,87027,15010,860
2,960,0002,970,00062,91066,53070,15073,77077,39081,01084,63088,25091,87095,49099,11019,01029,87027,15010,860
2,970,0002,980,00063,29066,91070,53074,15077,77081,39085,01088,63092,25095,87099,49019,01029,87027,15010,860
2,980,0002,990,00063,67067,29070,91074,53078,15081,77085,39089,01092,63096,25099,87019,01029,87027,15010,860
2,990,0003,000,00064,05067,67071,29074,91078,53082,15085,77089,39093,01096,630100,25019,01029,87027,15010,860
3,000,0003,010,00064,43068,05071,67075,29078,91082,53086,15089,77093,39097,010100,63019,01029,87027,15010,860
3,010,0003,020,00064,43068,43072,05075,67079,29082,91086,53090,15093,77097,390101,01019,39030,25027,53011,240
3,020,0003,030,00064,43068,43072,43076,05079,67083,29086,91090,53094,15097,770101,39019,77030,63027,91011,620
3,030,0003,040,00064,43068,43072,43076,43080,05083,67087,29090,91094,53098,150101,77020,15031,01028,29012,000
3,040,0003,050,00064,43068,43072,43076,43080,43084,05087,67091,29094,91098,530102,15020,53031,39028,67012,000
3,050,0003,060,00064,43068,43072,43076,43080,43084,43088,05091,67095,29098,910102,53020,91031,77029,05012,000
3,060,0003,070,00064,43068,43072,43076,43080,43084,43088,43092,05095,67099,290102,91021,00032,15029,43012,000
3,070,0003,080,00064,43068,43072,43076,43080,43084,43088,43092,43096,05099,670103,29021,00032,53029,81012,000
3,080,0003,090,00064,43068,43072,43076,43080,43084,43088,43092,43096,430100,050103,67021,00032,91030,00012,000
3,090,0003,100,00064,43068,43072,43076,43080,43084,43088,43092,43096,430100,430104,05021,00033,00030,00012,000
3,100,0004,000,00064,43068,43072,43076,43080,43084,43088,43092,43096,430100,430104,43021,00033,00030,00012,000
4,000,0004,010,00064,93068,93072,93076,93080,93084,93088,93092,93096,930100,930104,93021,00033,00030,00012,000
4,010,0004,020,00064,93069,43073,43077,43081,43085,43089,43093,43097,430101,430105,43021,50033,50030,50012,500
4,020,0004,030,00064,93069,43073,93077,93081,93085,93089,93093,93097,930101,930105,93022,00034,00031,00013,000
4,030,0004,040,00064,93069,43073,93078,43082,43086,43090,43094,43098,430102,430106,43022,50034,50031,50013,500
4,040,0004,050,00064,93069,43073,93078,43082,93086,93090,93094,93098,930102,930106,93023,00035,00032,00013,500
4,050,0004,060,00064,93069,43073,93078,43082,93087,43091,43095,43099,430103,430107,43023,50035,50032,50013,500
4,060,0004,070,00064,93069,43073,93078,43082,93087,43091,93095,93099,930103,930107,93023,63036,00033,00013,500
4,070,0004,080,00064,93069,43073,93078,43082,93087,43091,93096,430100,430104,430108,43023,63036,50033,50013,500
4,080,0004,090,00064,93069,43073,93078,43082,93087,43091,93096,430100,930104,930108,93023,63037,00033,75013,500
4,090,0004,100,00064,93069,43073,93078,43082,93087,43091,93096,430100,930105,430109,43023,63037,13033,75013,500
4,100,0006,000,00064,93069,43073,93078,43082,93087,43091,93096,430100,930105,430109,93023,63037,13033,75013,500
6,000,0006,010,00065,43069,93074,43078,93083,43087,93092,43096,930101,430105,930110,43023,63037,13033,75013,500
6,010,0006,020,00065,43070,43074,93079,43083,93088,43092,93097,430101,930106,430110,93024,13037,63034,25014,000
6,020,0006,030,00065,43070,43075,43079,93084,43088,93093,43097,930102,430106,930111,43024,63038,13034,75014,500

(六)

昭和40年分の所得税の課税総所得金額等
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
6,030,0006,040,00065,43070,43075,43080,43084,93089,43093,93098,430102,930107,430111,93025,13038,63035,25015,000
6,040,0006,050,00065,43070,43075,43080,43085,43089,93094,43098,930103,430107,930112,43025,63039,13035,75015,000
6,050,0006,060,00065,43070,43075,43080,43085,43090,43094,93099,430103,930108,430112,93026,13039,63036,25015,000
6,060,0006,070,00065,43070,43075,43080,43085,43090,43095,43099,930104,430108,930113,43026,25040,13036,75015,000
6,070,0006,080,00065,43070,43075,43080,43085,43090,43095,430100,430104,930109,430113,93026,25040,63037,25015,000
6,080,0006,090,00065,43070,43075,43080,43085,43090,43095,430100,430105,430109,930114,43026,25041,13037,50015,000
6,090,0006,100,00065,43070,43075,43080,43085,43090,43095,430100,430105,430110,430114,93026,25041,25037,50015,000
6,100,00010,000,00065,43070,43075,43080,43085,43090,43095,430100,430105,430110,430115,43026,25041,25037,50015,000
10,000,00010,010,00065,93070,93075,93080,93085,93090,93095,930100,930105,930110,930115,93026,25041,25037,50015,000
10,010,00010,020,00065,93071,43076,43081,43086,43091,43096,430101,430106,430111,430116,43026,75041,75038,00015,500
10,020,00010,030,00065,93071,43076,93081,93086,93091,93096,930101,930106,930111,930116,93027,25042,25038,50016,000
10,030,00010,040,00065,93071,43076,93082,43087,43092,43097,430102,430107,430112,430117,43027,75042,75039,00016,500
10,040,00010,050,00065,93071,43076,93082,43087,93092,93097,930102,930107,930112,930117,93028,25043,25039,50016,500
10,050,00010,060,00065,93071,43076,93082,43087,93093,43098,430103,430108,430113,430118,43028,75043,75040,00016,500
10,060,00010,070,00065,93071,43076,93082,43087,93093,43098,930103,930108,930113,930118,93028,88044,25040,50016,500
10,070,00010,080,00065,93071,43076,93082,43087,93093,43098,930104,430109,430114,430119,43028,88044,75041,00016,500
10,080,00010,090,00065,93071,43076,93082,43087,93093,43098,930104,430109,930114,930119,93028,88045,25041,25016,500
10,090,00010,100,00065,93071,43076,93082,43087,93093,43098,930104,430109,930115,430120,43028,88045,38041,25016,500
10,100,00020,000,00065,93071,43076,93082,43087,93093,43098,930104,430109,930115,430120,93028,88045,38041,25016,500
20,000,00020,010,00066,43071,93077,43082,93088,43093,93099,430104,930110,430115,930121,43028,88045,38041,25016,500
20,010,00020,020,00066,43072,43077,93083,43088,93094,43099,930105,430110,930116,430121,93029,38045,88041,75017,000
20,020,00020,030,00066,43072,43078,43083,93089,43094,930100,430105,930111,430116,930122,43029,88046,38042,25017,500
20,030,00020,040,00066,43072,43078,43084,43089,93095,430100,930106,430111,930117,430122,93030,38046,88042,75018,000
20,040,00020,050,00066,43072,43078,43084,43090,43095,930101,430106,930112,430117,930123,43030,88047,38043,25018,000
20,050,00020,060,00066,43072,43078,43084,43090,43096,430101,930107,430112,930118,430123,93031,38047,88043,75018,000
20,060,00020,070,00066,43072,43078,43084,43090,43096,430102,430107,930113,430118,930124,43031,50048,38044,25018,000
20,070,00020,080,00066,43072,43078,43084,43090,43096,430102,430108,430113,930119,430124,93031,50048,88044,75018,000
20,080,00020,090,00066,43072,43078,43084,43090,43096,430102,430108,430114,430119,930125,43031,50049,38045,00018,000
20,090,00020,100,00066,43072,43078,43084,43090,43096,430102,430108,430114,430120,430125,93031,50049,50045,00018,000
20,100,00030,000,00066,43072,43078,43084,43090,43096,430102,430108,430114,430120,430126,43031,50049,50045,00018,000
30,000,00030,010,00066,93072,93078,93084,93090,93096,930102,930108,930114,930120,930126,93031,50049,50045,00018,000
30,010,00030,020,00066,93073,43079,43085,43091,43097,430103,430109,430115,430121,430127,43032,00050,00045,50018,500
30,020,00030,030,00066,93073,43079,93085,93091,93097,930103,930109,930115,930121,930127,93032,50050,50046,00019,000
30,030,00030,040,00066,93073,43079,93086,43092,43098,430104,430110,430116,430122,430128,43033,00051,00046,50019,500
30,040,00030,050,00066,93073,43079,93086,43092,93098,930104,930110,930116,930122,930128,93033,50051,50047,00019,500
30,050,00030,060,00066,93073,43079,93086,43092,93099,430105,430111,430117,430123,430129,43034,00052,00047,50019,500
30,060,00030,070,00066,93073,43079,93086,43092,93099,430105,930111,930117,930123,930129,93034,13052,50048,00019,500
30,070,00030,080,00066,93073,43079,93086,43092,93099,430105,930112,430118,430124,430130,43034,13053,00048,50019,500
30,080,00030,090,00066,93073,43079,93086,43092,93099,430105,930112,430118,930124,930130,93034,13053,50048,75019,500
30,090,00030,100,00066,93073,43079,93086,43092,93099,430105,930112,430118,930125,430131,43034,13053,63048,75019,500
30,100,00045,000,00066,93073,43079,93086,43092,93099,430105,930112,430118,930125,430131,93034,13053,63048,75019,500
45,000,00045,010,00067,43073,93080,43086,93093,43099,930106,430112,930119,430125,930132,43034,13053,63048,75019,500
45,010,00045,020,00067,43074,43080,93087,43093,930100,430106,930113,430119,930126,430132,93034,63054,13049,25020,000
45,020,00045,030,00067,43074,43081,43087,93094,430100,930107,430113,930120,430126,930133,43035,13054,63049,75020,500
45,030,00045,040,00067,43074,43081,43088,43094,930101,430107,930114,430120,930127,430133,93035,63055,13050,25021,000
45,040,00045,050,00067,43074,43081,43088,43095,430101,930108,430114,930121,430127,930134,43036,13055,63050,75021,000
45,050,00045,060,00067,43074,43081,43088,43095,430102,430108,930115,430121,930128,430134,93036,63056,13051,25021,000
45,060,00045,070,00067,43074,43081,43088,43095,430102,430109,430115,930122,430128,930135,43036,75056,63051,75021,000
45,070,00045,080,00067,43074,43081,43088,43095,430102,430109,430116,430122,930129,430135,93036,75057,13052,25021,000
45,080,00045,090,00067,43074,43081,43088,43095,430102,430109,430116,430123,430129,930136,43036,75057,63052,50021,000

(七)

昭和40年分の所得税の課税総所得金額等
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
45,090,00045,100,00067,43074,43081,43088,43095,430102,430109,430116,430123,430130,430136,93036,75057,75052,50021,000
45,100,00060,000,00067,43074,43081,43088,43095,430102,430109,430116,430123,430130,430137,43036,75057,75052,50021,000
60,000,00060,010,00067,93074,93081,93088,93095,930102,930109,930116,930123,930130,930137,93036,75057,75052,50021,000
60,010,00060,020,00067,93075,43082,43089,43096,430103,430110,430117,430124,430131,430138,43037,25058,25053,00021,500
60,020,00060,030,00067,93075,43082,93089,93096,930103,930110,930117,930124,930131,930138,93037,75058,75053,50022,000
60,030,00060,040,00067,93075,43082,93090,43097,430104,430111,430118,430125,430132,430139,43038,25059,25054,00022,500
60,040,00060,050,00067,93075,43082,93090,43097,930104,930111,930118,930125,930132,930139,93038,75059,75054,50022,500
60,050,00060,060,00067,93075,43082,93090,43097,930105,430112,430119,430126,430133,430140,43039,25060,25055,00022,500
60,060,00060,070,00067,93075,43082,93090,43097,930105,430112,930119,930126,930133,930140,93039,38060,75055,50022,500
60,070,00060,080,00067,93075,43082,93090,43097,930105,430112,930120,430127,430134,430141,43039,38061,25056,00022,500
60,080,00060,090,00067,93075,43082,93090,43097,930105,430112,930120,430127,930134,930141,93039,38061,75056,25022,500
60,090,00060,100,00067,93075,43082,93090,43097,930105,430112,930120,430127,930135,430142,43039,38061,88056,25022,500
60,100,000円以上67,93075,43082,93090,43097,930105,430112,930120,430127,930135,430142,93039,38061,88056,25022,500

(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。

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