Supplementary Provisions, Appended Table 5
附則別表第五昭和４１年分の年末調整のための給与所得の源泉徴収税額表
(1)
| Taxable salary income amount | Tax amount | Taxable salary income amount | Tax amount | Taxable salary income amount | Tax amount | Taxable salary income amount | Tax amount | ||||
| At least | Less than | At least | Less than | At least | Less than | At least | Less than | ||||
| yen | yen | yen | yen | yen | yen | yen | yen | yen | yen | yen | yen |
| 25,500 | 26,000 | 2,130 | 71,000 | 72,000 | 5,940 | 152,000 | 154,000 | 13,570 | |||
| Less than 1,500 yen | 0 | ||||||||||
| 26,000 | 26,500 | 2,170 | 72,000 | 73,000 | 6,020 | 154,000 | 156,000 | 13,770 | |||
| 1,500 | 2,000 | 120 | 26,500 | 27,000 | 2,210 | 73,000 | 74,000 | 6,110 | 156,000 | 158,000 | 13,970 |
| 2,000 | 2,500 | 160 | 27,000 | 27,500 | 2,250 | 74,000 | 75,000 | 6,190 | 158,000 | 160,000 | 14,170 |
| 2,500 | 3,000 | 200 | 27,500 | 28,000 | 2,300 | 75,000 | 76,000 | 6,270 | 160,000 | 162,000 | 14,370 |
| 3,000 | 3,500 | 250 | 28,000 | 28,500 | 2,340 | 76,000 | 77,000 | 6,360 | 162,000 | 164,000 | 14,570 |
| 3,500 | 4,000 | 290 | 28,500 | 29,000 | 2,380 | 77,000 | 78,000 | 6,440 | 164,000 | 166,000 | 14,770 |
| 4,000 | 4,500 | 330 | 29,000 | 29,500 | 2,420 | 78,000 | 79,000 | 6,520 | 166,000 | 168,000 | 14,970 |
| 4,500 | 5,000 | 370 | 29,500 | 30,000 | 2,460 | 79,000 | 80,000 | 6,610 | 168,000 | 170,000 | 15,170 |
| 5,000 | 5,500 | 410 | 30,000 | 31,000 | 2,510 | 80,000 | 81,000 | 6,690 | 170,000 | 172,000 | 15,370 |
| 5,500 | 6,000 | 460 | 31,000 | 32,000 | 2,590 | 81,000 | 82,000 | 6,770 | 172,000 | 174,000 | 15,570 |
| 6,000 | 6,500 | 500 | 32,000 | 33,000 | 2,670 | 82,000 | 83,000 | 6,860 | 174,000 | 176,000 | 15,770 |
| 6,500 | 7,000 | 540 | 33,000 | 34,000 | 2,760 | 83,000 | 84,000 | 6,940 | 176,000 | 178,000 | 15,970 |
| 7,000 | 7,500 | 580 | 34,000 | 35,000 | 2,840 | 84,000 | 85,000 | 7,030 | 178,000 | 180,000 | 16,170 |
| 7,500 | 8,000 | 620 | 35,000 | 36,000 | 2,920 | 85,000 | 86,000 | 7,110 | 180,000 | 182,000 | 16,370 |
| 8,000 | 8,500 | 660 | 36,000 | 37,000 | 3,010 | 86,000 | 87,000 | 7,190 | 182,000 | 184,000 | 16,570 |
| 8,500 | 9,000 | 710 | 37,000 | 38,000 | 3,090 | 87,000 | 88,000 | 7,280 | 184,000 | 186,000 | 16,770 |
| 9,000 | 9,500 | 750 | 38,000 | 39,000 | 3,180 | 88,000 | 89,000 | 7,360 | 186,000 | 188,000 | 16,970 |
| 9,500 | 10,000 | 790 | 39,000 | 40,000 | 3,260 | 89,000 | 90,000 | 7,440 | 188,000 | 190,000 | 17,170 |
| 10,000 | 10,500 | 830 | 40,000 | 41,000 | 3,340 | 90,000 | 92,000 | 7,530 | 190,000 | 192,000 | 17,370 |
| 10,500 | 11,000 | 870 | 41,000 | 42,000 | 3,430 | 92,000 | 94,000 | 7,700 | 192,000 | 194,000 | 17,570 |
| 11,000 | 11,500 | 920 | 42,000 | 43,000 | 3,510 | 94,000 | 96,000 | 7,860 | 194,000 | 196,000 | 17,770 |
| 11,500 | 12,000 | 960 | 43,000 | 44,000 | 3,590 | 96,000 | 98,000 | 8,030 | 196,000 | 198,000 | 17,970 |
| 12,000 | 12,500 | 1,000 | 44,000 | 45,000 | 3,680 | 98,000 | 100,000 | 8,200 | 198,000 | 200,000 | 18,170 |
| 12,500 | 13,000 | 1,040 | 45,000 | 46,000 | 3,760 | 100,000 | 102,000 | 8,370 | 200,000 | 202,000 | 18,370 |
| 13,000 | 13,500 | 1,080 | 46,000 | 47,000 | 3,850 | 102,000 | 104,000 | 8,570 | 202,000 | 204,000 | 18,590 |
| 13,500 | 14,000 | 1,120 | 47,000 | 48,000 | 3,930 | 104,000 | 106,000 | 8,770 | 204,000 | 206,000 | 18,810 |
| 14,000 | 14,500 | 1,170 | 48,000 | 49,000 | 4,010 | 106,000 | 108,000 | 8,970 | 206,000 | 208,000 | 19,040 |
| 14,500 | 15,000 | 1,210 | 49,000 | 50,000 | 4,100 | 108,000 | 110,000 | 9,170 | 208,000 | 210,000 | 19,260 |
| 15,000 | 15,500 | 1,250 | 50,000 | 51,000 | 4,180 | 110,000 | 112,000 | 9,370 | 210,000 | 213,000 | 19,490 |
| 15,500 | 16,000 | 1,290 | 51,000 | 52,000 | 4,260 | 112,000 | 114,000 | 9,570 | 213,000 | 216,000 | 19,820 |
| 16,000 | 16,500 | 1,330 | 52,000 | 53,000 | 4,350 | 114,000 | 116,000 | 9,770 | 216,000 | 219,000 | 20,160 |
| 16,500 | 17,000 | 1,380 | 53,000 | 54,000 | 4,430 | 116,000 | 118,000 | 9,970 | 219,000 | 222,000 | 20,490 |
| 17,000 | 17,500 | 1,420 | 54,000 | 55,000 | 4,510 | 118,000 | 120,000 | 10,170 | 222,000 | 225,000 | 20,830 |
| 17,500 | 18,000 | 1,460 | 55,000 | 56,000 | 4,600 | 120,000 | 122,000 | 10,370 | 225,000 | 228,000 | 21,170 |
| 18,000 | 18,500 | 1,500 | 56,000 | 57,000 | 4,680 | 122,000 | 124,000 | 10,570 | 228,000 | 231,000 | 21,500 |
| 18,500 | 19,000 | 1,540 | 57,000 | 58,000 | 4,770 | 124,000 | 126,000 | 10,770 | 231,000 | 234,000 | 21,840 |
| 19,000 | 19,500 | 1,590 | 58,000 | 59,000 | 4,850 | 126,000 | 128,000 | 10,970 | 234,000 | 237,000 | 22,170 |
| 19,500 | 20,000 | 1,630 | 59,000 | 60,000 | 4,930 | 128,000 | 130,000 | 11,170 | 237,000 | 240,000 | 22,510 |
| 20,000 | 20,500 | 1,670 | 60,000 | 61,000 | 5,020 | 130,000 | 132,000 | 11,370 | 240,000 | 243,000 | 22,850 |
| 20,500 | 21,000 | 1,710 | 61,000 | 62,000 | 5,100 | 132,000 | 134,000 | 11,570 | 243,000 | 246,000 | 23,180 |
| 21,000 | 21,500 | 1,750 | 62,000 | 63,000 | 5,180 | 134,000 | 136,000 | 11,770 | 246,000 | 249,000 | 23,520 |
| 21,500 | 22,000 | 1,790 | 63,000 | 64,000 | 5,270 | 136,000 | 138,000 | 11,970 | 249,000 | 252,000 | 23,850 |
| 22,000 | 22,500 | 1,840 | 64,000 | 65,000 | 5,350 | 138,000 | 140,000 | 12,170 | 252,000 | 255,000 | 24,190 |
| 22,500 | 23,000 | 1,880 | 65,000 | 66,000 | 5,440 | 140,000 | 142,000 | 12,370 | 255,000 | 258,000 | 24,530 |
| 23,000 | 23,500 | 1,920 | 66,000 | 67,000 | 5,520 | 142,000 | 144,000 | 12,570 | 258,000 | 261,000 | 24,860 |
| 23,500 | 24,000 | 1,960 | 67,000 | 68,000 | 5,600 | 144,000 | 146,000 | 12,770 | 261,000 | 264,000 | 25,200 |
| 24,000 | 24,500 | 2,000 | 68,000 | 69,000 | 5,690 | 146,000 | 148,000 | 12,970 | 264,000 | 267,000 | 25,530 |
| 24,500 | 25,000 | 2,050 | 69,000 | 70,000 | 5,770 | 148,000 | 150,000 | 13,170 | 267,000 | 270,000 | 25,870 |
| 25,000 | 25,500 | 2,090 | 70,000 | 71,000 | 5,850 | 150,000 | 152,000 | 13,370 | 270,000 | 273,000 | 26,210 |
(2)
| Taxable salary income amount | Tax amount | Taxable salary income amount | Tax amount | Taxable salary income amount | Tax amount | Taxable salary income amount | Tax amount | ||||
| At least | Less than | At least | Less than | At least | Less than | At least | Less than | ||||
| yen | yen | yen | yen | yen | yen | yen | yen | yen | yen | yen | yen |
| 273,000 | 276,000 | 26,540 | 434,000 | 438,000 | 49,670 | 635,000 | 640,000 | 82,770 | 885,000 | 890,000 | 133,790 |
| 276,000 | 279,000 | 26,880 | 438,000 | 442,000 | 50,270 | 640,000 | 645,000 | 83,770 | 890,000 | 895,000 | 134,850 |
| 279,000 | 282,000 | 27,210 | 442,000 | 446,000 | 50,870 | 645,000 | 650,000 | 84,770 | 895,000 | 900,000 | 135,910 |
| 282,000 | 285,000 | 27,550 | 446,000 | 450,000 | 51,470 | 650,000 | 655,000 | 85,770 | 900,000 | 905,000 | 136,970 |
| 285,000 | 288,000 | 27,890 | 450,000 | 454,000 | 52,070 | 655,000 | 660,000 | 86,770 | 905,000 | 910,000 | 138,030 |
| 288,000 | 291,000 | 28,220 | 454,000 | 458,000 | 52,670 | 660,000 | 665,000 | 87,770 | 910,000 | 915,000 | 139,090 |
| 291,000 | 294,000 | 28,560 | 458,000 | 462,000 | 53,270 | 665,000 | 670,000 | 88,770 | 915,000 | 920,000 | 140,150 |
| 294,000 | 297,000 | 28,890 | 462,000 | 466,000 | 53,870 | 670,000 | 675,000 | 89,770 | 920,000 | 925,000 | 141,210 |
| 297,000 | 300,000 | 29,230 | 466,000 | 470,000 | 54,470 | 675,000 | 680,000 | 90,770 | 925,000 | 930,000 | 142,270 |
| 300,000 | 303,000 | 29,570 | 470,000 | 474,000 | 55,070 | 680,000 | 685,000 | 91,770 | 930,000 | 935,000 | 143,330 |
| 303,000 | 306,000 | 30,020 | 474,000 | 478,000 | 55,670 | 685,000 | 690,000 | 92,770 | 935,000 | 940,000 | 144,390 |
| 306,000 | 309,000 | 30,470 | 478,000 | 482,000 | 56,270 | 690,000 | 695,000 | 93,770 | 940,000 | 945,000 | 145,450 |
| 309,000 | 312,000 | 30,920 | 482,000 | 486,000 | 56,870 | 695,000 | 700,000 | 94,770 | 945,000 | 950,000 | 146,510 |
| 312,000 | 315,000 | 31,370 | 486,000 | 490,000 | 57,470 | 700,000 | 705,000 | 95,770 | 950,000 | 955,000 | 147,570 |
| 315,000 | 318,000 | 31,820 | 490,000 | 494,000 | 58,070 | 705,000 | 710,000 | 96,770 | 955,000 | 960,000 | 148,630 |
| 318,000 | 321,000 | 32,270 | 494,000 | 498,000 | 58,670 | 710,000 | 715,000 | 97,770 | 960,000 | 965,000 | 149,690 |
| 321,000 | 324,000 | 32,720 | 498,000 | 502,000 | 59,270 | 715,000 | 720,000 | 98,770 | 965,000 | 970,000 | 150,750 |
| 324,000 | 327,000 | 33,170 | 502,000 | 506,000 | 59,890 | 720,000 | 725,000 | 99,770 | 970,000 | 975,000 | 151,810 |
| 327,000 | 330,000 | 33,620 | 506,000 | 510,000 | 60,540 | 725,000 | 730,000 | 100,770 | 975,000 | 980,000 | 152,870 |
| 330,000 | 333,000 | 34,070 | 510,000 | 514,000 | 61,190 | 730,000 | 735,000 | 101,770 | 980,000 | 985,000 | 153,930 |
| 333,000 | 336,000 | 34,520 | 514,000 | 518,000 | 61,830 | 735,000 | 740,000 | 102,770 | 985,000 | 990,000 | 154,990 |
| 336,000 | 339,000 | 34,970 | 518,000 | 522,000 | 62,480 | 740,000 | 745,000 | 103,770 | 990,000 | 995,000 | 156,050 |
| 339,000 | 342,000 | 35,420 | 522,000 | 526,000 | 63,130 | 745,000 | 750,000 | 104,770 | 995,000 | 1,000,000 | 157,110 |
| 342,000 | 345,000 | 35,870 | 526,000 | 530,000 | 63,780 | 750,000 | 755,000 | 105,770 | |||
| 345,000 | 348,000 | 36,320 | 530,000 | 534,000 | 64,430 | 755,000 | 760,000 | 106,770 | |||
| 348,000 | 351,000 | 36,770 | 534,000 | 538,000 | 65,070 | 760,000 | 765,000 | 107,770 | 1,000,000 | 1,200,000 | The amount calculated by multiplying the taxable salary income amount by 25%, less 91,830 yen |
| 351,000 | 354,000 | 37,220 | 538,000 | 542,000 | 65,720 | 765,000 | 770,000 | 108,770 | |||
| 354,000 | 357,000 | 37,670 | 542,000 | 546,000 | 66,370 | 770,000 | 775,000 | 109,770 | |||
| 357,000 | 360,000 | 38,120 | 546,000 | 550,000 | 67,020 | 775,000 | 780,000 | 110,770 | |||
| 360,000 | 363,000 | 38,570 | 550,000 | 554,000 | 67,670 | 780,000 | 785,000 | 111,770 | |||
| 363,000 | 366,000 | 39,020 | 554,000 | 558,000 | 68,310 | 785,000 | 790,000 | 112,770 | 1,200,000 | 1,500,000 | The amount calculated by multiplying the taxable salary income amount by 26.2%, less 106,230 yen |
| 366,000 | 369,000 | 39,470 | 558,000 | 562,000 | 68,960 | 790,000 | 795,000 | 113,770 | |||
| 369,000 | 372,000 | 39,920 | 562,000 | 566,000 | 69,610 | 795,000 | 800,000 | 114,770 | |||
| 372,000 | 375,000 | 40,370 | 566,000 | 570,000 | 70,260 | 800,000 | 805,000 | 115,770 | |||
| 375,000 | 378,000 | 40,820 | 570,000 | 574,000 | 70,910 | 805,000 | 810,000 | 116,830 | |||
| 378,000 | 381,000 | 41,270 | 574,000 | 578,000 | 71,550 | 810,000 | 815,000 | 117,890 | 1,500,000 | 1,800,000 | The amount calculated by multiplying the taxable salary income amount by 30%, less 163,230 yen |
| 381,000 | 384,000 | 41,720 | 578,000 | 582,000 | 72,200 | 815,000 | 820,000 | 118,950 | |||
| 384,000 | 387,000 | 42,170 | 582,000 | 586,000 | 72,850 | 820,000 | 825,000 | 120,010 | |||
| 387,000 | 390,000 | 42,620 | 586,000 | 590,000 | 73,500 | 825,000 | 830,000 | 121,070 | |||
| 390,000 | 394,000 | 43,070 | 590,000 | 594,000 | 74,150 | 830,000 | 835,000 | 122,130 | |||
| 394,000 | 398,000 | 43,670 | 594,000 | 598,000 | 74,790 | 835,000 | 840,000 | 123,190 | 1,800,000 | 2,200,000 | The amount calculated by multiplying the taxable salary income amount by 31.2%, less 184,830 yen |
| 398,000 | 402,000 | 44,270 | 598,000 | 602,000 | 75,440 | 840,000 | 845,000 | 124,250 | |||
| 402,000 | 406,000 | 44,870 | 602,000 | 606,000 | 76,170 | 845,000 | 850,000 | 125,310 | |||
| 406,000 | 410,000 | 45,470 | 606,000 | 610,000 | 76,970 | 850,000 | 855,000 | 126,370 | |||
| 410,000 | 414,000 | 46,070 | 610,000 | 614,000 | 77,770 | 855,000 | 860,000 | 127,430 | |||
| 414,000 | 418,000 | 46,670 | 614,000 | 618,000 | 78,570 | 860,000 | 865,000 | 128,490 | 2,200,000 | 2,500,000 | The amount calculated by multiplying the taxable salary income amount by 35%, less 268,430 yen |
| 418,000 | 422,000 | 47,270 | 618,000 | 622,000 | 79,370 | 865,000 | 870,000 | 129,550 | |||
| 422,000 | 426,000 | 47,870 | 622,000 | 626,000 | 80,170 | 870,000 | 875,000 | 130,610 | |||
| 426,000 | 430,000 | 48,470 | 626,000 | 630,000 | 80,970 | 875,000 | 880,000 | 131,670 | |||
| 430,000 | 434,000 | 49,070 | 630,000 | 635,000 | 81,770 | 880,000 | 885,000 | 132,730 | |||
(3)
| Taxable salary income amount | Tax amount | Taxable salary income amount | Tax amount | Taxable salary income amount | Tax amount | |||
| At least | Less than | At least | Less than | At least | Less than | |||
| yen | yen | yen | yen | yen | yen | |||
| 2,500,000 | 3,000,000 | The amount calculated by multiplying the taxable salary income amount by 36.2%, less 298,430 yen | 6,000,000 | 10,000,000 | The amount calculated by multiplying the taxable salary income amount by 50%, less 912,430 yen | 30,000,000 | 45,000,000 | The amount calculated by multiplying the taxable salary income amount by 65%, less 3,912,430 yen |
| 3,000,000 | 4,000,000 | The amount calculated by multiplying the taxable salary income amount by 40%, less 412,430 yen | 10,000,000 | 20,000,000 | The amount calculated by multiplying the taxable salary income amount by 55%, less 1,412,430 yen | 45,000,000 | 60,000,000 | The amount calculated by multiplying the taxable salary income amount by 70%, less 6,162,430 yen |
| 4,000,000 | 6,000,000 | The amount calculated by multiplying the taxable salary income amount by 45%, less 612,430 yen | 20,000,000 | 30,000,000 | The amount calculated by multiplying the taxable salary income amount by 60%, less 2,412,430 yen | 60,000,000 yen or more | The amount calculated by multiplying the taxable salary income amount by 75%, less 9,162,430 yen | |
| If the person is a Person with a Disability, an elderly person, a widow or a working student, the amount obtained by deducting, from the tax amount found under each of the columns above, 6,000 yen for each of these categories that applies, and, if there is a Person with a Disability who is a Claimable Spouse or dependent, 6,000 yen for each such Person with a Disability | ||||||||
(Note) In this table, "taxable salary income amount" means the amount arrived at when the sum total of the amounts set forth in (a) through (d) of Article 190, item (ii) (Year-End Adjustment) of the new Act as replaced pursuant to the provisions of Article 3, paragraph (1) (Special Provisions on Income Deductions and the Calculation of Tax Amounts for Income Tax for 1966) of the Supplementary Provisions is deducted from the amount of salary or other wage after the salary income deduction prescribed in that item.
(Remarks) The tax amount is found as follows: (i) First, find the amount arrived at when the following amounts are deducted from the amount of salary or other wage after the salary income deduction found under the attached table to this table according to the amount of salary or other wage for the year: (1) if there are social insurance premiums deducted from the amount of salary or other wage for the year, that amount; (2) if there is an amount of social insurance premiums declared in a salary income earner's return for insurance premium deduction, that amount; (3) if there is an amount of life insurance premiums (meaning life insurance premiums as prescribed in Article 75, paragraph (1) (Life Insurance Premium Deduction) of the new Act as replaced pursuant to the provisions of Article 3, paragraph (1) of the Supplementary Provisions; the same applies hereinafter) declared in a salary income earner's return for insurance premium deduction, the amount set forth below for each of the following cases: (a) if the total amount of those life insurance premiums is up to 23,600 yen: that total amount; (b) if the total amount of those life insurance premiums is over 23,600 yen and up to 50,000 yen: the sum total of an amount equal to one half of that total amount and 11,800 yen; (c) if the total amount of those life insurance premiums is over 50,000 yen: 36,800 yen; (4) if there is an amount of non-life insurance premiums (meaning non-life insurance premiums as prescribed in Article 76, paragraph (1) (Non-Life Insurance Premium Deduction) of the new Act; the same applies hereinafter) declared in a salary income earner's return for insurance premium deduction, the amount set forth below for each of the following cases: (a) if all of those non-life insurance premiums relate to contracts prescribed in Article 76, paragraph (1), item (i) of the new Act: the total of those amounts (or 2,000 yen, if that total exceeds 2,000 yen); (b) if all of those non-life insurance premiums relate to contracts prescribed in Article 76, paragraph (1), item (ii) of the new Act: the total of those amounts (or 10,000 yen, if that total exceeds 10,000 yen); (c) if those non-life insurance premiums include both amounts relating to contracts prescribed in Article 76, paragraph (1), item (i) of the new Act and amounts relating to contracts prescribed in item (ii) of that paragraph: the total of those amounts (or 10,000 yen, if that total exceeds 10,000 yen); provided, however, that if the amount relating to contracts prescribed in item (i) of that paragraph exceeds 2,000 yen and the amount relating to contracts prescribed in item (ii) of that paragraph is less than 8,000 yen, it is the sum total of 2,000 yen and the amount relating to contracts prescribed in item (ii) of that paragraph. (ii) Next, from the amount found under (i), (1) if there is a Claimable Spouse declared in a salary income earner's return for deduction for Dependents, etc.: (a) if there are dependents declared in that declaration, deduct the sum total of the amount of the spousal deduction under Article 77, paragraph (1) (Spousal Deduction) of the new Act as replaced pursuant to the provisions of Article 3, paragraph (1) of the Supplementary Provisions, the amount of the deduction for Dependents under Article 78, paragraph (1) (Deduction for Dependents) of the new Act as replaced pursuant to the provisions of Article 3, paragraph (1) of the Supplementary Provisions, and the amount of the basic personal exemption; (b) if there are no dependents declared in that declaration, deduct the sum total of the amount of the spousal deduction under Article 77, paragraph (1) of the new Act as replaced pursuant to the provisions of Article 3, paragraph (1) of the Supplementary Provisions and the amount of the basic personal exemption; (2) if there is no Claimable Spouse declared in a salary income earner's return for deduction for Dependents, etc.: (a) if there are dependents declared in that declaration: (A) except in the case falling under (B), deduct the sum total of the amount of the deduction for Dependents under Article 78, paragraphs (1) and (2) of the new Act as replaced pursuant to the provisions of Article 3, paragraph (1) of the Supplementary Provisions and the amount of the basic personal exemption; (B) if that declaration does not state that the case falls under the provisions of Article 78, paragraph (2) of the new Act as replaced pursuant to the provisions of Article 3, paragraph (1) of the Supplementary Provisions, deduct the sum total of the amount of the deduction for Dependents under paragraph (1) of that Article and the amount of the basic personal exemption; (b) if there are no dependents declared in that declaration, deduct the amount of the basic personal exemption; and find the remaining amount in each case. (iii) Find the applicable row of the "Taxable salary income amount" column according to the remaining amount found under (ii); the amount stated in the "Tax amount" column of that row is the tax amount sought. (iv) If that declaration states that the Resident is a Person with a Disability, an elderly person, a widow or a working student (if the working student is a pupil set forth in Article 2, paragraph (1), item (xxxiii), (b) (Definitions) of the new Act, where, in addition to that declaration stating that the Resident is a working student, the documents prescribed in Article 194, paragraph (3) (Salary Income Earner's Return for Deduction for Dependents, Etc.) of the new Act have been submitted or presented), the amount obtained by deducting, from the tax amount found under (iii), 6,000 yen for each of these categories that applies, and, if that declaration states that there is a Person with a Disability among the Resident's dependents and similar persons, 6,000 yen for each such Person with a Disability, is the tax amount sought. (v) In finding the tax amount under (i) through (iv), if the remaining amount found under (ii) of a Resident whose remaining amount is 1,000,000 yen or more includes a fraction of less than 100 yen, the amount after discarding that fraction is deemed to be the remaining amount, and if the Resident's tax amount includes a fraction of less than 10 yen, the amount after discarding that fraction is the tax amount sought.
Attached Table to Appended Table V of the Supplementary Provisions
(1)
| Amount of salary or other wage | Amount of salary or other wage after the salary income deduction | Amount of salary or other wage | Amount of salary or other wage after the salary income deduction | Amount of salary or other wage | Amount of salary or other wage after the salary income deduction | |||
| At least | Less than | At least | Less than | At least | Less than | |||
| yen | yen | yen | yen | yen | yen | yen | yen | yen |
| Less than 211,250 yen | Less than 139,000 yen | 255,000 | 256,000 | 174,000 | 300,000 | 301,000 | 210,000 | |
| 211,250 | 212,000 | 139,000 | 256,000 | 257,000 | 174,800 | 301,000 | 302,000 | 210,800 |
| 212,000 | 213,000 | 139,600 | 257,000 | 258,000 | 175,600 | 302,000 | 303,000 | 211,600 |
| 213,000 | 214,000 | 140,400 | 258,000 | 259,000 | 176,400 | 303,000 | 304,000 | 212,400 |
| 214,000 | 215,000 | 141,200 | 259,000 | 260,000 | 177,200 | 304,000 | 305,000 | 213,200 |
| 215,000 | 216,000 | 142,000 | 260,000 | 261,000 | 178,000 | 305,000 | 306,000 | 214,000 |
| 216,000 | 217,000 | 142,800 | 261,000 | 262,000 | 178,800 | 306,000 | 307,000 | 214,800 |
| 217,000 | 218,000 | 143,600 | 262,000 | 263,000 | 179,600 | 307,000 | 308,000 | 215,600 |
| 218,000 | 219,000 | 144,400 | 263,000 | 264,000 | 180,400 | 308,000 | 309,000 | 216,400 |
| 219,000 | 220,000 | 145,200 | 264,000 | 265,000 | 181,200 | 309,000 | 310,000 | 217,200 |
| 220,000 | 221,000 | 146,000 | 265,000 | 266,000 | 182,000 | 310,000 | 311,500 | 218,000 |
| 221,000 | 222,000 | 146,800 | 266,000 | 267,000 | 182,800 | 311,500 | 313,000 | 219,200 |
| 222,000 | 223,000 | 147,600 | 267,000 | 268,000 | 183,600 | 313,000 | 314,500 | 220,400 |
| 223,000 | 224,000 | 148,400 | 268,000 | 269,000 | 184,400 | 314,500 | 316,000 | 221,600 |
| 224,000 | 225,000 | 149,200 | 269,000 | 270,000 | 185,200 | 316,000 | 317,500 | 222,800 |
| 225,000 | 226,000 | 150,000 | 270,000 | 271,000 | 186,000 | 317,500 | 319,000 | 224,000 |
| 226,000 | 227,000 | 150,800 | 271,000 | 272,000 | 186,800 | 319,000 | 320,500 | 225,200 |
| 227,000 | 228,000 | 151,600 | 272,000 | 273,000 | 187,600 | 320,500 | 322,000 | 226,400 |
| 228,000 | 229,000 | 152,400 | 273,000 | 274,000 | 188,400 | 322,000 | 323,500 | 227,600 |
| 229,000 | 230,000 | 153,200 | 274,000 | 275,000 | 189,200 | 323,500 | 325,000 | 228,800 |
| 230,000 | 231,000 | 154,000 | 275,000 | 276,000 | 190,000 | 325,000 | 326,500 | 230,000 |
| 231,000 | 232,000 | 154,800 | 276,000 | 277,000 | 190,800 | 326,500 | 328,000 | 231,200 |
| 232,000 | 233,000 | 155,600 | 277,000 | 278,000 | 191,600 | 328,000 | 329,500 | 232,400 |
| 233,000 | 234,000 | 156,400 | 278,000 | 279,000 | 192,400 | 329,500 | 331,000 | 233,600 |
| 234,000 | 235,000 | 157,200 | 279,000 | 280,000 | 193,200 | 331,000 | 332,500 | 234,800 |
| 235,000 | 236,000 | 158,000 | 280,000 | 281,000 | 194,000 | 332,500 | 334,000 | 236,000 |
| 236,000 | 237,000 | 158,800 | 281,000 | 282,000 | 194,800 | 334,000 | 335,500 | 237,200 |
| 237,000 | 238,000 | 159,600 | 282,000 | 283,000 | 195,600 | 335,500 | 337,000 | 238,400 |
| 238,000 | 239,000 | 160,400 | 283,000 | 284,000 | 196,400 | 337,000 | 338,500 | 239,600 |
| 239,000 | 240,000 | 161,200 | 284,000 | 285,000 | 197,200 | 338,500 | 340,000 | 240,800 |
| 240,000 | 241,000 | 162,000 | 285,000 | 286,000 | 198,000 | 340,000 | 341,500 | 242,000 |
| 241,000 | 242,000 | 162,800 | 286,000 | 287,000 | 198,800 | 341,500 | 343,000 | 243,200 |
| 242,000 | 243,000 | 163,600 | 287,000 | 288,000 | 199,600 | 343,000 | 344,500 | 244,400 |
| 243,000 | 244,000 | 164,400 | 288,000 | 289,000 | 200,400 | 344,500 | 346,000 | 245,600 |
| 244,000 | 245,000 | 165,200 | 289,000 | 290,000 | 201,200 | 346,000 | 347,500 | 246,800 |
| 245,000 | 246,000 | 166,000 | 290,000 | 291,000 | 202,000 | 347,500 | 349,000 | 248,000 |
| 246,000 | 247,000 | 166,800 | 291,000 | 292,000 | 202,800 | 349,000 | 350,500 | 249,200 |
| 247,000 | 248,000 | 167,600 | 292,000 | 293,000 | 203,600 | 350,500 | 352,000 | 250,400 |
| 248,000 | 249,000 | 168,400 | 293,000 | 294,000 | 204,400 | 352,000 | 353,500 | 251,600 |
| 249,000 | 250,000 | 169,200 | 294,000 | 295,000 | 205,200 | 353,500 | 355,000 | 252,800 |
| 250,000 | 251,000 | 170,000 | 295,000 | 296,000 | 206,000 | 355,000 | 356,500 | 254,000 |
| 251,000 | 252,000 | 170,800 | 296,000 | 297,000 | 206,800 | 356,500 | 358,000 | 255,200 |
| 252,000 | 253,000 | 171,600 | 297,000 | 298,000 | 207,600 | 358,000 | 359,500 | 256,400 |
| 253,000 | 254,000 | 172,400 | 298,000 | 299,000 | 208,400 | 359,500 | 361,000 | 257,600 |
| 254,000 | 255,000 | 173,200 | 299,000 | 300,000 | 209,200 | 361,000 | 362,500 | 258,800 |
(2)
| Amount of salary or other wage | Amount of salary or other wage after the salary income deduction | Amount of salary or other wage | Amount of salary or other wage after the salary income deduction | Amount of salary or other wage | Amount of salary or other wage after the salary income deduction | |||
| At least | Less than | At least | Less than | At least | Less than | |||
| yen | yen | yen | yen | yen | yen | yen | yen | yen |
| 362,500 | 364,000 | 260,000 | 430,000 | 431,500 | 314,000 | 497,500 | 499,000 | 368,000 |
| 364,000 | 365,500 | 261,200 | 431,500 | 433,000 | 315,200 | 499,000 | 500,500 | 369,200 |
| 365,500 | 367,000 | 262,400 | 433,000 | 434,500 | 316,400 | 500,500 | 502,000 | 370,400 |
| 367,000 | 368,500 | 263,600 | 434,500 | 436,000 | 317,600 | 502,000 | 503,500 | 371,600 |
| 368,500 | 370,000 | 264,800 | 436,000 | 437,500 | 318,800 | 503,500 | 505,000 | 372,800 |
| 370,000 | 371,500 | 266,000 | 437,500 | 439,000 | 320,000 | 505,000 | 506,500 | 374,000 |
| 371,500 | 373,000 | 267,200 | 439,000 | 440,500 | 321,200 | 506,500 | 508,000 | 375,200 |
| 373,000 | 374,500 | 268,400 | 440,500 | 442,000 | 322,400 | 508,000 | 509,500 | 376,400 |
| 374,500 | 376,000 | 269,600 | 442,000 | 443,500 | 323,600 | 509,500 | 511,000 | 377,600 |
| 376,000 | 377,500 | 270,800 | 443,500 | 445,000 | 324,800 | 511,000 | 512,500 | 378,800 |
| 377,500 | 379,000 | 272,000 | 445,000 | 446,500 | 326,000 | 512,500 | 514,000 | 380,000 |
| 379,000 | 380,500 | 273,200 | 446,500 | 448,000 | 327,200 | 514,000 | 515,500 | 381,200 |
| 380,500 | 382,000 | 274,400 | 448,000 | 449,500 | 328,400 | 515,500 | 517,000 | 382,400 |
| 382,000 | 383,500 | 275,600 | 449,500 | 451,000 | 329,600 | 517,000 | 518,500 | 383,600 |
| 383,500 | 385,000 | 276,800 | 451,000 | 452,500 | 330,800 | 518,500 | 520,000 | 384,800 |
| 385,000 | 386,500 | 278,000 | 452,500 | 454,000 | 332,000 | 520,000 | 521,500 | 386,000 |
| 386,500 | 388,000 | 279,200 | 454,000 | 455,500 | 333,200 | 521,500 | 523,000 | 387,200 |
| 388,000 | 389,500 | 280,400 | 455,500 | 457,000 | 334,400 | 523,000 | 524,500 | 388,400 |
| 389,500 | 391,000 | 281,600 | 457,000 | 458,500 | 335,600 | 524,500 | 526,000 | 389,600 |
| 391,000 | 392,500 | 282,800 | 458,500 | 460,000 | 336,800 | 526,000 | 527,500 | 390,800 |
| 392,500 | 394,000 | 284,000 | 460,000 | 461,500 | 338,000 | 527,500 | 529,000 | 392,000 |
| 394,000 | 395,500 | 285,200 | 461,500 | 463,000 | 339,200 | 529,000 | 530,500 | 393,200 |
| 395,500 | 397,000 | 286,400 | 463,000 | 464,500 | 340,400 | 530,500 | 532,000 | 394,400 |
| 397,000 | 398,500 | 287,600 | 464,500 | 466,000 | 341,600 | 532,000 | 534,000 | 395,600 |
| 398,500 | 400,000 | 288,800 | 466,000 | 467,500 | 342,800 | 534,000 | 536,000 | 397,200 |
| 400,000 | 401,500 | 290,000 | 467,500 | 469,000 | 344,000 | 536,000 | 538,000 | 398,800 |
| 401,500 | 403,000 | 291,200 | 469,000 | 470,500 | 345,200 | 538,000 | 540,000 | 400,400 |
| 403,000 | 404,500 | 292,400 | 470,500 | 472,000 | 346,400 | 540,000 | 542,000 | 402,050 |
| 404,500 | 406,000 | 293,600 | 472,000 | 473,500 | 347,600 | 542,000 | 544,000 | 403,700 |
| 406,000 | 407,500 | 294,800 | 473,500 | 475,000 | 348,800 | 544,000 | 546,000 | 405,350 |
| 407,500 | 409,000 | 296,000 | 475,000 | 476,500 | 350,000 | 546,000 | 548,000 | 407,000 |
| 409,000 | 410,500 | 297,200 | 476,500 | 478,000 | 351,200 | 548,000 | 550,000 | 408,650 |
| 410,500 | 412,000 | 298,400 | 478,000 | 479,500 | 352,400 | 550,000 | 552,000 | 410,300 |
| 412,000 | 413,500 | 299,600 | 479,500 | 481,000 | 353,600 | 552,000 | 554,000 | 411,950 |
| 413,500 | 415,000 | 300,800 | 481,000 | 482,500 | 354,800 | 554,000 | 556,000 | 413,600 |
| 415,000 | 416,500 | 302,000 | 482,500 | 484,000 | 356,000 | 556,000 | 558,000 | 415,250 |
| 416,500 | 418,000 | 303,200 | 484,000 | 485,500 | 357,200 | 558,000 | 560,000 | 416,900 |
| 418,000 | 419,500 | 304,400 | 485,500 | 487,000 | 358,400 | 560,000 | 562,000 | 418,550 |
| 419,500 | 421,000 | 305,600 | 487,000 | 488,500 | 359,600 | 562,000 | 564,000 | 420,200 |
| 421,000 | 422,500 | 306,800 | 488,500 | 490,000 | 360,800 | 564,000 | 566,000 | 421,850 |
| 422,500 | 424,000 | 308,000 | 490,000 | 491,500 | 362,000 | 566,000 | 568,000 | 423,500 |
| 424,000 | 425,500 | 309,200 | 491,500 | 493,000 | 363,200 | 568,000 | 570,000 | 425,150 |
| 425,500 | 427,000 | 310,400 | 493,000 | 494,500 | 364,400 | 570,000 | 572,000 | 426,800 |
| 427,000 | 428,500 | 311,600 | 494,500 | 496,000 | 365,600 | 572,000 | 574,000 | 428,450 |
| 428,500 | 430,000 | 312,800 | 496,000 | 497,500 | 366,800 | 574,000 | 576,000 | 430,100 |
(3)
| Amount of salary or other wage | Amount of salary or other wage after the salary income deduction | Amount of salary or other wage | Amount of salary or other wage after the salary income deduction | Amount of salary or other wage | Amount of salary or other wage after the salary income deduction | |||
| At least | Less than | At least | Less than | At least | Less than | |||
| yen | yen | yen | yen | yen | yen | yen | yen | yen |
| 576,000 | 578,000 | 431,750 | 666,000 | 668,000 | 508,150 | 756,000 | 758,000 | 589,600 |
| 578,000 | 580,000 | 433,400 | 668,000 | 670,000 | 509,950 | 758,000 | 760,000 | 591,450 |
| 580,000 | 582,000 | 435,050 | 670,000 | 672,000 | 511,750 | 760,000 | 762,000 | 593,300 |
| 582,000 | 584,000 | 436,700 | 672,000 | 674,000 | 513,550 | 762,000 | 764,000 | 595,150 |
| 584,000 | 586,000 | 438,350 | 674,000 | 676,000 | 515,350 | 764,000 | 766,000 | 597,000 |
| 586,000 | 588,000 | 440,000 | 676,000 | 678,000 | 517,150 | 766,000 | 768,000 | 598,850 |
| 588,000 | 590,000 | 441,650 | 678,000 | 680,000 | 518,950 | 768,000 | 770,000 | 600,700 |
| 590,000 | 592,000 | 443,300 | 680,000 | 682,000 | 520,750 | 770,000 | 772,000 | 602,550 |
| 592,000 | 594,000 | 444,950 | 682,000 | 684,000 | 522,550 | 772,000 | 774,000 | 604,400 |
| 594,000 | 596,000 | 446,600 | 684,000 | 686,000 | 524,350 | 774,000 | 776,000 | 606,250 |
| 596,000 | 598,000 | 448,250 | 686,000 | 688,000 | 526,150 | 776,000 | 778,000 | 608,100 |
| 598,000 | 600,000 | 449,900 | 688,000 | 690,000 | 527,950 | 778,000 | 780,000 | 609,950 |
| 600,000 | 602,000 | 451,550 | 690,000 | 692,000 | 529,750 | 780,000 | 782,000 | 611,800 |
| 602,000 | 604,000 | 453,200 | 692,000 | 694,000 | 531,550 | 782,000 | 784,000 | 613,650 |
| 604,000 | 606,000 | 454,850 | 694,000 | 696,000 | 533,350 | 784,000 | 786,000 | 615,500 |
| 606,000 | 608,000 | 456,500 | 696,000 | 698,000 | 535,150 | 786,000 | 788,000 | 617,350 |
| 608,000 | 610,000 | 458,150 | 698,000 | 700,000 | 536,950 | 788,000 | 790,000 | 619,200 |
| 610,000 | 612,000 | 459,800 | 700,000 | 702,000 | 538,750 | 790,000 | 792,000 | 621,050 |
| 612,000 | 614,000 | 461,450 | 702,000 | 704,000 | 540,550 | 792,000 | 794,000 | 622,900 |
| 614,000 | 616,000 | 463,100 | 704,000 | 706,000 | 542,350 | 794,000 | 796,000 | 624,750 |
| 616,000 | 618,000 | 464,750 | 706,000 | 708,000 | 544,150 | 796,000 | 798,000 | 626,600 |
| 618,000 | 620,000 | 466,400 | 708,000 | 710,000 | 545,950 | 798,000 | 800,000 | 628,450 |
| 620,000 | 622,000 | 468,050 | 710,000 | 712,000 | 547,750 | 800,000 | 802,000 | 630,300 |
| 622,000 | 624,000 | 469,700 | 712,000 | 714,000 | 549,550 | 802,000 | 804,000 | 632,150 |
| 624,000 | 626,000 | 471,350 | 714,000 | 716,000 | 551,350 | 804,000 | 806,000 | 634,000 |
| 626,000 | 628,000 | 473,000 | 716,000 | 718,000 | 553,150 | 806,000 | 808,000 | 635,850 |
| 628,000 | 630,000 | 474,650 | 718,000 | 720,000 | 554,950 | 808,000 | 810,000 | 637,700 |
| 630,000 | 632,000 | 476,300 | 720,000 | 722,000 | 556,750 | 810,000 | 812,000 | 639,550 |
| 632,000 | 634,000 | 477,950 | 722,000 | 724,000 | 558,550 | 812,000 | 814,000 | 641,400 |
| 634,000 | 636,000 | 479,600 | 724,000 | 726,000 | 560,350 | 814,000 | 816,000 | 643,250 |
| 636,000 | 638,000 | 481,250 | 726,000 | 728,000 | 562,150 | 816,000 | 818,000 | 645,100 |
| 638,000 | 640,000 | 482,950 | 728,000 | 730,000 | 563,950 | 818,000 | 820,000 | 646,950 |
| 640,000 | 642,000 | 484,750 | 730,000 | 732,000 | 565,750 | 820,000 | 822,000 | 648,800 |
| 642,000 | 644,000 | 486,550 | 732,000 | 734,000 | 567,550 | 822,000 | 824,000 | 650,650 |
| 644,000 | 646,000 | 488,350 | 734,000 | 736,000 | 569,350 | 824,000 | 826,000 | 652,500 |
| 646,000 | 648,000 | 490,150 | 736,000 | 738,000 | 571,150 | 826,000 | 828,000 | 654,350 |
| 648,000 | 650,000 | 491,950 | 738,000 | 740,000 | 572,950 | 828,000 | 830,000 | 656,200 |
| 650,000 | 652,000 | 493,750 | 740,000 | 742,000 | 574,800 | 830,000 | 832,000 | 658,050 |
| 652,000 | 654,000 | 495,550 | 742,000 | 744,000 | 576,650 | 832,000 | 834,000 | 659,900 |
| 654,000 | 656,000 | 497,350 | 744,000 | 746,000 | 578,500 | 834,000 | 836,000 | 661,750 |
| 656,000 | 658,000 | 499,150 | 746,000 | 748,000 | 580,350 | 836,000 | 837,500 | 663,600 |
| 658,000 | 660,000 | 500,950 | 748,000 | 750,000 | 582,200 | 837,500 yen or more | The amount of salary or other wage less 172,500 yen | |
| 660,000 | 662,000 | 502,750 | 750,000 | 752,000 | 584,050 | |||
| 662,000 | 664,000 | 504,550 | 752,000 | 754,000 | 585,900 | |||
| 664,000 | 666,000 | 506,350 | 754,000 | 756,000 | 587,750 | |||
(Remarks) To find the amount of salary or other wage after the salary income deduction, find the applicable row of the "Amount of salary or other wage" column according to the amount of salary or other wage for the year; the amount stated in the "Amount of salary or other wage after the salary income deduction" column of that row is the amount of salary or other wage after the salary income deduction for that amount of salary or other wage.
（一）
| 課税給与所得金額 | 税額 | 課税給与所得金額 | 税額 | 課税給与所得金額 | 税額 | 課税給与所得金額 | 税額 | ||||
| 以上 | 未満 | 以上 | 未満 | 以上 | 未満 | 以上 | 未満 | ||||
| 円 | 円 | 円 | 円 | 円 | 円 | 円 | 円 | 円 | 円 | 円 | 円 |
| ２５，５００ | ２６，０００ | ２，１３０ | ７１，０００ | ７２，０００ | ５，９４０ | １５２，０００ | １５４，０００ | １３，５７０ | |||
| １，５００円未満 | ０ | ||||||||||
| ２６，０００ | ２６，５００ | ２，１７０ | ７２，０００ | ７３，０００ | ６，０２０ | １５４，０００ | １５６，０００ | １３，７７０ | |||
| １，５００ | ２，０００ | １２０ | ２６，５００ | ２７，０００ | ２，２１０ | ７３，０００ | ７４，０００ | ６，１１０ | １５６，０００ | １５８，０００ | １３，９７０ |
| ２，０００ | ２，５００ | １６０ | ２７，０００ | ２７，５００ | ２，２５０ | ７４，０００ | ７５，０００ | ６，１９０ | １５８，０００ | １６０，０００ | １４，１７０ |
| ２，５００ | ３，０００ | ２００ | ２７，５００ | ２８，０００ | ２，３００ | ７５，０００ | ７６，０００ | ６，２７０ | １６０，０００ | １６２，０００ | １４，３７０ |
| ３，０００ | ３，５００ | ２５０ | ２８，０００ | ２８，５００ | ２，３４０ | ７６，０００ | ７７，０００ | ６，３６０ | １６２，０００ | １６４，０００ | １４，５７０ |
| ３，５００ | ４，０００ | ２９０ | ２８，５００ | ２９，０００ | ２，３８０ | ７７，０００ | ７８，０００ | ６，４４０ | １６４，０００ | １６６，０００ | １４，７７０ |
| ４，０００ | ４，５００ | ３３０ | ２９，０００ | ２９，５００ | ２，４２０ | ７８，０００ | ７９，０００ | ６，５２０ | １６６，０００ | １６８，０００ | １４，９７０ |
| ４，５００ | ５，０００ | ３７０ | ２９，５００ | ３０，０００ | ２，４６０ | ７９，０００ | ８０，０００ | ６，６１０ | １６８，０００ | １７０，０００ | １５，１７０ |
| ５，０００ | ５，５００ | ４１０ | ３０，０００ | ３１，０００ | ２，５１０ | ８０，０００ | ８１，０００ | ６，６９０ | １７０，０００ | １７２，０００ | １５，３７０ |
| ５，５００ | ６，０００ | ４６０ | ３１，０００ | ３２，０００ | ２，５９０ | ８１，０００ | ８２，０００ | ６，７７０ | １７２，０００ | １７４，０００ | １５，５７０ |
| ６，０００ | ６，５００ | ５００ | ３２，０００ | ３３，０００ | ２，６７０ | ８２，０００ | ８３，０００ | ６，８６０ | １７４，０００ | １７６，０００ | １５，７７０ |
| ６，５００ | ７，０００ | ５４０ | ３３，０００ | ３４，０００ | ２，７６０ | ８３，０００ | ８４，０００ | ６，９４０ | １７６，０００ | １７８，０００ | １５，９７０ |
| ７，０００ | ７，５００ | ５８０ | ３４，０００ | ３５，０００ | ２，８４０ | ８４，０００ | ８５，０００ | ７，０３０ | １７８，０００ | １８０，０００ | １６，１７０ |
| ７，５００ | ８，０００ | ６２０ | ３５，０００ | ３６，０００ | ２，９２０ | ８５，０００ | ８６，０００ | ７，１１０ | １８０，０００ | １８２，０００ | １６，３７０ |
| ８，０００ | ８，５００ | ６６０ | ３６，０００ | ３７，０００ | ３，０１０ | ８６，０００ | ８７，０００ | ７，１９０ | １８２，０００ | １８４，０００ | １６，５７０ |
| ８，５００ | ９，０００ | ７１０ | ３７，０００ | ３８，０００ | ３，０９０ | ８７，０００ | ８８，０００ | ７，２８０ | １８４，０００ | １８６，０００ | １６，７７０ |
| ９，０００ | ９，５００ | ７５０ | ３８，０００ | ３９，０００ | ３，１８０ | ８８，０００ | ８９，０００ | ７，３６０ | １８６，０００ | １８８，０００ | １６，９７０ |
| ９，５００ | １０，０００ | ７９０ | ３９，０００ | ４０，０００ | ３，２６０ | ８９，０００ | ９０，０００ | ７，４４０ | １８８，０００ | １９０，０００ | １７，１７０ |
| １０，０００ | １０，５００ | ８３０ | ４０，０００ | ４１，０００ | ３，３４０ | ９０，０００ | ９２，０００ | ７，５３０ | １９０，０００ | １９２，０００ | １７，３７０ |
| １０，５００ | １１，０００ | ８７０ | ４１，０００ | ４２，０００ | ３，４３０ | ９２，０００ | ９４，０００ | ７，７００ | １９２，０００ | １９４，０００ | １７，５７０ |
| １１，０００ | １１，５００ | ９２０ | ４２，０００ | ４３，０００ | ３，５１０ | ９４，０００ | ９６，０００ | ７，８６０ | １９４，０００ | １９６，０００ | １７，７７０ |
| １１，５００ | １２，０００ | ９６０ | ４３，０００ | ４４，０００ | ３，５９０ | ９６，０００ | ９８，０００ | ８，０３０ | １９６，０００ | １９８，０００ | １７，９７０ |
| １２，０００ | １２，５００ | １，０００ | ４４，０００ | ４５，０００ | ３，６８０ | ９８，０００ | １００，０００ | ８，２００ | １９８，０００ | ２００，０００ | １８，１７０ |
| １２，５００ | １３，０００ | １，０４０ | ４５，０００ | ４６，０００ | ３，７６０ | １００，０００ | １０２，０００ | ８，３７０ | ２００，０００ | ２０２，０００ | １８，３７０ |
| １３，０００ | １３，５００ | １，０８０ | ４６，０００ | ４７，０００ | ３，８５０ | １０２，０００ | １０４，０００ | ８，５７０ | ２０２，０００ | ２０４，０００ | １８，５９０ |
| １３，５００ | １４，０００ | １，１２０ | ４７，０００ | ４８，０００ | ３，９３０ | １０４，０００ | １０６，０００ | ８，７７０ | ２０４，０００ | ２０６，０００ | １８，８１０ |
| １４，０００ | １４，５００ | １，１７０ | ４８，０００ | ４９，０００ | ４，０１０ | １０６，０００ | １０８，０００ | ８，９７０ | ２０６，０００ | ２０８，０００ | １９，０４０ |
| １４，５００ | １５，０００ | １，２１０ | ４９，０００ | ５０，０００ | ４，１００ | １０８，０００ | １１０，０００ | ９，１７０ | ２０８，０００ | ２１０，０００ | １９，２６０ |
| １５，０００ | １５，５００ | １，２５０ | ５０，０００ | ５１，０００ | ４，１８０ | １１０，０００ | １１２，０００ | ９，３７０ | ２１０，０００ | ２１３，０００ | １９，４９０ |
| １５，５００ | １６，０００ | １，２９０ | ５１，０００ | ５２，０００ | ４，２６０ | １１２，０００ | １１４，０００ | ９，５７０ | ２１３，０００ | ２１６，０００ | １９，８２０ |
| １６，０００ | １６，５００ | １，３３０ | ５２，０００ | ５３，０００ | ４，３５０ | １１４，０００ | １１６，０００ | ９，７７０ | ２１６，０００ | ２１９，０００ | ２０，１６０ |
| １６，５００ | １７，０００ | １，３８０ | ５３，０００ | ５４，０００ | ４，４３０ | １１６，０００ | １１８，０００ | ９，９７０ | ２１９，０００ | ２２２，０００ | ２０，４９０ |
| １７，０００ | １７，５００ | １，４２０ | ５４，０００ | ５５，０００ | ４，５１０ | １１８，０００ | １２０，０００ | １０，１７０ | ２２２，０００ | ２２５，０００ | ２０，８３０ |
| １７，５００ | １８，０００ | １，４６０ | ５５，０００ | ５６，０００ | ４，６００ | １２０，０００ | １２２，０００ | １０，３７０ | ２２５，０００ | ２２８，０００ | ２１，１７０ |
| １８，０００ | １８，５００ | １，５００ | ５６，０００ | ５７，０００ | ４，６８０ | １２２，０００ | １２４，０００ | １０，５７０ | ２２８，０００ | ２３１，０００ | ２１，５００ |
| １８，５００ | １９，０００ | １，５４０ | ５７，０００ | ５８，０００ | ４，７７０ | １２４，０００ | １２６，０００ | １０，７７０ | ２３１，０００ | ２３４，０００ | ２１，８４０ |
| １９，０００ | １９，５００ | １，５９０ | ５８，０００ | ５９，０００ | ４，８５０ | １２６，０００ | １２８，０００ | １０，９７０ | ２３４，０００ | ２３７，０００ | ２２，１７０ |
| １９，５００ | ２０，０００ | １，６３０ | ５９，０００ | ６０，０００ | ４，９３０ | １２８，０００ | １３０，０００ | １１，１７０ | ２３７，０００ | ２４０，０００ | ２２，５１０ |
| ２０，０００ | ２０，５００ | １，６７０ | ６０，０００ | ６１，０００ | ５，０２０ | １３０，０００ | １３２，０００ | １１，３７０ | ２４０，０００ | ２４３，０００ | ２２，８５０ |
| ２０，５００ | ２１，０００ | １，７１０ | ６１，０００ | ６２，０００ | ５，１００ | １３２，０００ | １３４，０００ | １１，５７０ | ２４３，０００ | ２４６，０００ | ２３，１８０ |
| ２１，０００ | ２１，５００ | １，７５０ | ６２，０００ | ６３，０００ | ５，１８０ | １３４，０００ | １３６，０００ | １１，７７０ | ２４６，０００ | ２４９，０００ | ２３，５２０ |
| ２１，５００ | ２２，０００ | １，７９０ | ６３，０００ | ６４，０００ | ５，２７０ | １３６，０００ | １３８，０００ | １１，９７０ | ２４９，０００ | ２５２，０００ | ２３，８５０ |
| ２２，０００ | ２２，５００ | １，８４０ | ６４，０００ | ６５，０００ | ５，３５０ | １３８，０００ | １４０，０００ | １２，１７０ | ２５２，０００ | ２５５，０００ | ２４，１９０ |
| ２２，５００ | ２３，０００ | １，８８０ | ６５，０００ | ６６，０００ | ５，４４０ | １４０，０００ | １４２，０００ | １２，３７０ | ２５５，０００ | ２５８，０００ | ２４，５３０ |
| ２３，０００ | ２３，５００ | １，９２０ | ６６，０００ | ６７，０００ | ５，５２０ | １４２，０００ | １４４，０００ | １２，５７０ | ２５８，０００ | ２６１，０００ | ２４，８６０ |
| ２３，５００ | ２４，０００ | １，９６０ | ６７，０００ | ６８，０００ | ５，６００ | １４４，０００ | １４６，０００ | １２，７７０ | ２６１，０００ | ２６４，０００ | ２５，２００ |
| ２４，０００ | ２４，５００ | ２，０００ | ６８，０００ | ６９，０００ | ５，６９０ | １４６，０００ | １４８，０００ | １２，９７０ | ２６４，０００ | ２６７，０００ | ２５，５３０ |
| ２４，５００ | ２５，０００ | ２，０５０ | ６９，０００ | ７０，０００ | ５，７７０ | １４８，０００ | １５０，０００ | １３，１７０ | ２６７，０００ | ２７０，０００ | ２５，８７０ |
| ２５，０００ | ２５，５００ | ２，０９０ | ７０，０００ | ７１，０００ | ５，８５０ | １５０，０００ | １５２，０００ | １３，３７０ | ２７０，０００ | ２７３，０００ | ２６，２１０ |
（二）
| 課税給与所得金額 | 税額 | 課税給与所得金額 | 税額 | 課税給与所得金額 | 税額 | 課税給与所得金額 | 税額 | ||||
| 以上 | 未満 | 以上 | 未満 | 以上 | 未満 | 以上 | 未満 | ||||
| 円 | 円 | 円 | 円 | 円 | 円 | 円 | 円 | 円 | 円 | 円 | 円 |
| ２７３，０００ | ２７６，０００ | ２６，５４０ | ４３４，０００ | ４３８，０００ | ４９，６７０ | ６３５，０００ | ６４０，０００ | ８２，７７０ | ８８５，０００ | ８９０，０００ | １３３，７９０ |
| ２７６，０００ | ２７９，０００ | ２６，８８０ | ４３８，０００ | ４４２，０００ | ５０，２７０ | ６４０，０００ | ６４５，０００ | ８３，７７０ | ８９０，０００ | ８９５，０００ | １３４，８５０ |
| ２７９，０００ | ２８２，０００ | ２７，２１０ | ４４２，０００ | ４４６，０００ | ５０，８７０ | ６４５，０００ | ６５０，０００ | ８４，７７０ | ８９５，０００ | ９００，０００ | １３５，９１０ |
| ２８２，０００ | ２８５，０００ | ２７，５５０ | ４４６，０００ | ４５０，０００ | ５１，４７０ | ６５０，０００ | ６５５，０００ | ８５，７７０ | ９００，０００ | ９０５，０００ | １３６，９７０ |
| ２８５，０００ | ２８８，０００ | ２７，８９０ | ４５０，０００ | ４５４，０００ | ５２，０７０ | ６５５，０００ | ６６０，０００ | ８６，７７０ | ９０５，０００ | ９１０，０００ | １３８，０３０ |
| ２８８，０００ | ２９１，０００ | ２８，２２０ | ４５４，０００ | ４５８，０００ | ５２，６７０ | ６６０，０００ | ６６５，０００ | ８７，７７０ | ９１０，０００ | ９１５，０００ | １３９，０９０ |
| ２９１，０００ | ２９４，０００ | ２８，５６０ | ４５８，０００ | ４６２，０００ | ５３，２７０ | ６６５，０００ | ６７０，０００ | ８８，７７０ | ９１５，０００ | ９２０，０００ | １４０，１５０ |
| ２９４，０００ | ２９７，０００ | ２８，８９０ | ４６２，０００ | ４６６，０００ | ５３，８７０ | ６７０，０００ | ６７５，０００ | ８９，７７０ | ９２０，０００ | ９２５，０００ | １４１，２１０ |
| ２９７，０００ | ３００，０００ | ２９，２３０ | ４６６，０００ | ４７０，０００ | ５４，４７０ | ６７５，０００ | ６８０，０００ | ９０，７７０ | ９２５，０００ | ９３０，０００ | １４２，２７０ |
| ３００，０００ | ３０３，０００ | ２９，５７０ | ４７０，０００ | ４７４，０００ | ５５，０７０ | ６８０，０００ | ６８５，０００ | ９１，７７０ | ９３０，０００ | ９３５，０００ | １４３，３３０ |
| ３０３，０００ | ３０６，０００ | ３０，０２０ | ４７４，０００ | ４７８，０００ | ５５，６７０ | ６８５，０００ | ６９０，０００ | ９２，７７０ | ９３５，０００ | ９４０，０００ | １４４，３９０ |
| ３０６，０００ | ３０９，０００ | ３０，４７０ | ４７８，０００ | ４８２，０００ | ５６，２７０ | ６９０，０００ | ６９５，０００ | ９３，７７０ | ９４０，０００ | ９４５，０００ | １４５，４５０ |
| ３０９，０００ | ３１２，０００ | ３０，９２０ | ４８２，０００ | ４８６，０００ | ５６，８７０ | ６９５，０００ | ７００，０００ | ９４，７７０ | ９４５，０００ | ９５０，０００ | １４６，５１０ |
| ３１２，０００ | ３１５，０００ | ３１，３７０ | ４８６，０００ | ４９０，０００ | ５７，４７０ | ７００，０００ | ７０５，０００ | ９５，７７０ | ９５０，０００ | ９５５，０００ | １４７，５７０ |
| ３１５，０００ | ３１８，０００ | ３１，８２０ | ４９０，０００ | ４９４，０００ | ５８，０７０ | ７０５，０００ | ７１０，０００ | ９６，７７０ | ９５５，０００ | ９６０，０００ | １４８，６３０ |
| ３１８，０００ | ３２１，０００ | ３２，２７０ | ４９４，０００ | ４９８，０００ | ５８，６７０ | ７１０，０００ | ７１５，０００ | ９７，７７０ | ９６０，０００ | ９６５，０００ | １４９，６９０ |
| ３２１，０００ | ３２４，０００ | ３２，７２０ | ４９８，０００ | ５０２，０００ | ５９，２７０ | ７１５，０００ | ７２０，０００ | ９８，７７０ | ９６５，０００ | ９７０，０００ | １５０，７５０ |
| ３２４，０００ | ３２７，０００ | ３３，１７０ | ５０２，０００ | ５０６，０００ | ５９，８９０ | ７２０，０００ | ７２５，０００ | ９９，７７０ | ９７０，０００ | ９７５，０００ | １５１，８１０ |
| ３２７，０００ | ３３０，０００ | ３３，６２０ | ５０６，０００ | ５１０，０００ | ６０，５４０ | ７２５，０００ | ７３０，０００ | １００，７７０ | ９７５，０００ | ９８０，０００ | １５２，８７０ |
| ３３０，０００ | ３３３，０００ | ３４，０７０ | ５１０，０００ | ５１４，０００ | ６１，１９０ | ７３０，０００ | ７３５，０００ | １０１，７７０ | ９８０，０００ | ９８５，０００ | １５３，９３０ |
| ３３３，０００ | ３３６，０００ | ３４，５２０ | ５１４，０００ | ５１８，０００ | ６１，８３０ | ７３５，０００ | ７４０，０００ | １０２，７７０ | ９８５，０００ | ９９０，０００ | １５４，９９０ |
| ３３６，０００ | ３３９，０００ | ３４，９７０ | ５１８，０００ | ５２２，０００ | ６２，４８０ | ７４０，０００ | ７４５，０００ | １０３，７７０ | ９９０，０００ | ９９５，０００ | １５６，０５０ |
| ３３９，０００ | ３４２，０００ | ３５，４２０ | ５２２，０００ | ５２６，０００ | ６３，１３０ | ７４５，０００ | ７５０，０００ | １０４，７７０ | ９９５，０００ | １，０００，０００ | １５７，１１０ |
| ３４２，０００ | ３４５，０００ | ３５，８７０ | ５２６，０００ | ５３０，０００ | ６３，７８０ | ７５０，０００ | ７５５，０００ | １０５，７７０ | |||
| ３４５，０００ | ３４８，０００ | ３６，３２０ | ５３０，０００ | ５３４，０００ | ６４，４３０ | ７５５，０００ | ７６０，０００ | １０６，７７０ | |||
| ３４８，０００ | ３５１，０００ | ３６，７７０ | ５３４，０００ | ５３８，０００ | ６５，０７０ | ７６０，０００ | ７６５，０００ | １０７，７７０ | １，０００，０００ | １，２００，０００ | 課税給与所得金額に２５％を乗じて算出した金額から９１，８３０円を控除した金額 |
| ３５１，０００ | ３５４，０００ | ３７，２２０ | ５３８，０００ | ５４２，０００ | ６５，７２０ | ７６５，０００ | ７７０，０００ | １０８，７７０ | |||
| ３５４，０００ | ３５７，０００ | ３７，６７０ | ５４２，０００ | ５４６，０００ | ６６，３７０ | ７７０，０００ | ７７５，０００ | １０９，７７０ | |||
| ３５７，０００ | ３６０，０００ | ３８，１２０ | ５４６，０００ | ５５０，０００ | ６７，０２０ | ７７５，０００ | ７８０，０００ | １１０，７７０ | |||
| ３６０，０００ | ３６３，０００ | ３８，５７０ | ５５０，０００ | ５５４，０００ | ６７，６７０ | ７８０，０００ | ７８５，０００ | １１１，７７０ | |||
| ３６３，０００ | ３６６，０００ | ３９，０２０ | ５５４，０００ | ５５８，０００ | ６８，３１０ | ７８５，０００ | ７９０，０００ | １１２，７７０ | １，２００，０００ | １，５００，０００ | 課税給与所得金額に２６．２％を乗じて算出した金額から１０６，２３０円を控除した金額 |
| ３６６，０００ | ３６９，０００ | ３９，４７０ | ５５８，０００ | ５６２，０００ | ６８，９６０ | ７９０，０００ | ７９５，０００ | １１３，７７０ | |||
| ３６９，０００ | ３７２，０００ | ３９，９２０ | ５６２，０００ | ５６６，０００ | ６９，６１０ | ７９５，０００ | ８００，０００ | １１４，７７０ | |||
| ３７２，０００ | ３７５，０００ | ４０，３７０ | ５６６，０００ | ５７０，０００ | ７０，２６０ | ８００，０００ | ８０５，０００ | １１５，７７０ | |||
| ３７５，０００ | ３７８，０００ | ４０，８２０ | ５７０，０００ | ５７４，０００ | ７０，９１０ | ８０５，０００ | ８１０，０００ | １１６，８３０ | |||
| ３７８，０００ | ３８１，０００ | ４１，２７０ | ５７４，０００ | ５７８，０００ | ７１，５５０ | ８１０，０００ | ８１５，０００ | １１７，８９０ | １，５００，０００ | １，８００，０００ | 課税給与所得金額に３０％を乗じて算出した金額から１６３，２３０円を控除した金額 |
| ３８１，０００ | ３８４，０００ | ４１，７２０ | ５７８，０００ | ５８２，０００ | ７２，２００ | ８１５，０００ | ８２０，０００ | １１８，９５０ | |||
| ３８４，０００ | ３８７，０００ | ４２，１７０ | ５８２，０００ | ５８６，０００ | ７２，８５０ | ８２０，０００ | ８２５，０００ | １２０，０１０ | |||
| ３８７，０００ | ３９０，０００ | ４２，６２０ | ５８６，０００ | ５９０，０００ | ７３，５００ | ８２５，０００ | ８３０，０００ | １２１，０７０ | |||
| ３９０，０００ | ３９４，０００ | ４３，０７０ | ５９０，０００ | ５９４，０００ | ７４，１５０ | ８３０，０００ | ８３５，０００ | １２２，１３０ | |||
| ３９４，０００ | ３９８，０００ | ４３，６７０ | ５９４，０００ | ５９８，０００ | ７４，７９０ | ８３５，０００ | ８４０，０００ | １２３，１９０ | １，８００，０００ | ２，２００，０００ | 課税給与所得金額に３１．２％を乗じて算出した金額から１８４，８３０円を控除した金額 |
| ３９８，０００ | ４０２，０００ | ４４，２７０ | ５９８，０００ | ６０２，０００ | ７５，４４０ | ８４０，０００ | ８４５，０００ | １２４，２５０ | |||
| ４０２，０００ | ４０６，０００ | ４４，８７０ | ６０２，０００ | ６０６，０００ | ７６，１７０ | ８４５，０００ | ８５０，０００ | １２５，３１０ | |||
| ４０６，０００ | ４１０，０００ | ４５，４７０ | ６０６，０００ | ６１０，０００ | ７６，９７０ | ８５０，０００ | ８５５，０００ | １２６，３７０ | |||
| ４１０，０００ | ４１４，０００ | ４６，０７０ | ６１０，０００ | ６１４，０００ | ７７，７７０ | ８５５，０００ | ８６０，０００ | １２７，４３０ | |||
| ４１４，０００ | ４１８，０００ | ４６，６７０ | ６１４，０００ | ６１８，０００ | ７８，５７０ | ８６０，０００ | ８６５，０００ | １２８，４９０ | ２，２００，０００ | ２，５００，０００ | 課税給与所得金額に３５％を乗じて算出した金額から２６８，４３０円を控除した金額 |
| ４１８，０００ | ４２２，０００ | ４７，２７０ | ６１８，０００ | ６２２，０００ | ７９，３７０ | ８６５，０００ | ８７０，０００ | １２９，５５０ | |||
| ４２２，０００ | ４２６，０００ | ４７，８７０ | ６２２，０００ | ６２６，０００ | ８０，１７０ | ８７０，０００ | ８７５，０００ | １３０，６１０ | |||
| ４２６，０００ | ４３０，０００ | ４８，４７０ | ６２６，０００ | ６３０，０００ | ８０，９７０ | ８７５，０００ | ８８０，０００ | １３１，６７０ | |||
| ４３０，０００ | ４３４，０００ | ４９，０７０ | ６３０，０００ | ６３５，０００ | ８１，７７０ | ８８０，０００ | ８８５，０００ | １３２，７３０ | |||
（三）
| 課税給与所得金額 | 税額 | 課税給与所得金額 | 税額 | 課税給与所得金額 | 税額 | |||
| 以上 | 未満 | 以上 | 未満 | 以上 | 未満 | |||
| 円 | 円 | 円 | 円 | 円 | 円 | |||
| ２，５００，０００ | ３，０００，０００ | 課税給与所得金額に３６．２％を乗じて算出した金額から２９８，４３０円を控除した金額 | ６，０００，０００ | １０，０００，０００ | 課税給与所得金額に５０％を乗じて算出した金額から９１２，４３０円を控除した金額 | ３０，０００，０００ | ４５，０００，０００ | 課税給与所得金額に６５％を乗じて算出した金額から３，９１２，４３０円を控除した金額 |
| ３，０００，０００ | ４，０００，０００ | 課税給与所得金額に４０％を乗じて算出した金額から４１２，４３０円を控除した金額 | １０，０００，０００ | ２０，０００，０００ | 課税給与所得金額に５５％を乗じて算出した金額から１，４１２，４３０円を控除した金額 | ４５，０００，０００ | ６０，０００，０００ | 課税給与所得金額に７０％を乗じて算出した金額から６，１６２，４３０円を控除した金額 |
| ４，０００，０００ | ６，０００，０００ | 課税給与所得金額に４５％を乗じて算出した金額から６１２，４３０円を控除した金額 | ２０，０００，０００ | ３０，０００，０００ | 課税給与所得金額に６０％を乗じて算出した金額から２，４１２，４３０円を控除した金額 | ６０，０００，０００円以上 | 課税給与所得金額に７５％を乗じて算出した金額から９，１６２，４３０円を控除した金額 | |
| その者が障害者、老年者、寡婦又は勤労学生である場合には、これらの一に該当するごとに６，０００円を、控除対象配偶者又は扶養親族である障害者がある場合には、当該障害者１人につき６，０００円を、上の各種によつて求めた税額から控除した金額 | ||||||||
（注） この表において「課税給与所得金額」とは、附則第三条第一項（昭和四十一年分の所得税の所得控除及び税額の計算に係る特例）の規定により読み替えられた新法第百九十条第二号（年末調整）に規定する給与所得控除後の給与等の金額から同号イからニまでに掲げる金額の合計額を控除した金額をいう。
（備考） 税額の求め方は、次のとおりである。 （一） まず、この表の附表によりその年中の給与等の金額に応じて求めた同表の給与所得控除後の給与等の金額から、次に掲げる金額を控除した金額を求める。 （１） その年中の給与等の金額から控除される社会保険料がある場合には、その金額 （２） 給与所得者の保険料控除申告書により申告された社会保険料の金額がある場合には、その金額 （３） 給与所得者の保険料控除申告書により申告された生命保険料（附則第三条第一項の規定により読み替えられた新法第七十五条第一項（生命保険料控除）に規定する生命保険料をいう。以下同じ。）の金額がある場合には、次に掲げる場合の区分に応じそれぞれ次に掲げる金額 （イ） その生命保険料の金額の合計額が２３，６００円までの場合 当該合計額 （ロ） その生命保険料の金額の合計額が２３，６００円をこえ５０，０００円までの場合 当該合計額の２分の１に相当する金額と１１，８００円との合計額 （ハ） その生命保険料の金額の合計額が５０，０００円をこえる場合 ３６，８００円 （４） 給与所得者の保険料控除申告書により申告された損害保険料（新法第七十六条第一項（損害保険料控除）に規定する損害保険料をいう。以下同じ。）の金額がある場合には、次に掲げる場合の区分に応じそれぞれ次に掲げる金額 （イ） その損害保険料の金額のすべてが新法第七十六条第一項第一号に規定する契約に係るものである場合 当該金額の合計額（その合計額が２，０００円をこえる場合には、２，０００円） （ロ） その損害保険料の金額のすべてが新法第七十六条第一項第二号に規定する契約に係るものである場合 当該金額の合計額（その合計額が１０，０００円をこえる場合には、１０，０００円） （ハ） その損害保険料の金額のうちに新法第七十六条第一項第一号に規定する契約に係るものと同項第二号に規定する契約に係るものとがある場合 当該金額の合計額（その合計額が１０，０００円をこえる場合には、１０，０００円）。ただし、同項第一号に規定する契約に係る金額が２，０００円をこえ、かつ、同項第二号に規定する契約に係る金額が８，０００円未満である場合には、２，０００円と同項第二号に規定する契約に係る金額との合計額とする。 （二） 次に、（一）により求めた金額から、 （１） 給与所得者の扶養控除等申告書により申告された控除対象配偶者がある場合において、 （イ） 当該申告書により申告された扶養親族があるときは、附則第三条第一項の規定により読み替えられた新法第七十七条第一項（配偶者控除）の規定による配偶者控除の額、附則第三条第一項の規定により読み替えられた新法第七十八条第一項（扶養控除）の規定による扶養控除の額及び基礎控除の額の合計額を控除し、 （ロ） 当該申告書により申告された扶養親族がないときは、附則第三条第一項の規定により読み替えられた新法第七十七条第一項の規定による配偶者控除の額及び基礎控除の額の合計額を控除し、 （２） 給与所得者の扶養控除等申告書により申告された控除対象配偶者がない場合において、 （イ） 当該申告書により申告された扶養親族があるときは、 （ａ） （ｂ）に該当するときを除くほか、附則第三条第一項の規定により読み替えられた新法第七十八条第一項及び第二項の規定による扶養控除の額並びに基礎控除の額の合計額を控除し、 （ｂ） 当該申告書に附則第三条第一項の規定により読み替えられた新法第七十八条第二項の規定に該当する旨の記載がないときは、同条第一項の規定による扶養控除の額及び基礎控除の額の合計額を控除し、 （ロ） 当該申告書により申告された扶養親族がないときは、基礎控除の額を控除し、 それぞれその残額を求める。 （三） （二）により求めた残額に応じ、「課税給与所得金額」欄の該当する行を求め、その行の「税額」欄に記載されている金額が、その求める税額である。 （四） 当該申告書にその居住者が障害者、老年者、寡婦又は勤労学生に該当する旨の記載がある場合（当該勤労学生が新法第二条第一項第三十三号ロ（定義）に掲げる生徒に該当する場合には、当該申告書に勤労学生に該当する旨の記載があるほか、新法第百九十四条第三項（給与所得者の扶養控除等申告書）に規定する書類の提出又は提示があつた場合）には、これらの一に該当するごとに６，０００円を、当該申告書にその居住者の扶養親族等のうちに障害者がある旨の記載がある場合には、その障害者１人につき６，０００円を、（三）により求めた税額から控除した金額が、その求める税額である。 （五） （一）から（四）までにより税額を求める場合において、（二）により求めた残額が１，０００，０００円以上の居住者のその残額に１００円未満の端数があるときは、これを切り捨てた後の金額をその残額とみなすものとし、その居住者の税額に１０円未満の端数があるときは、これを切り捨てた額をもつてその求める税額とする。
附則別表第五の附表
（一）
| 給与等の金額 | 給与所得控除後の給与等の金額 | 給与等の金額 | 給与所得控除後の給与等の金額 | 給与等の金額 | 給与所得控除後の給与等の金額 | |||
| 以上 | 未満 | 以上 | 未満 | 以上 | 未満 | |||
| 円 | 円 | 円 | 円 | 円 | 円 | 円 | 円 | 円 |
| ２１１，２５０円未満 | １３９，０００円未満 | ２５５，０００ | ２５６，０００ | １７４，０００ | ３００，０００ | ３０１，０００ | ２１０，０００ | |
| ２１１，２５０ | ２１２，０００ | １３９，０００ | ２５６，０００ | ２５７，０００ | １７４，８００ | ３０１，０００ | ３０２，０００ | ２１０，８００ |
| ２１２，０００ | ２１３，０００ | １３９，６００ | ２５７，０００ | ２５８，０００ | １７５，６００ | ３０２，０００ | ３０３，０００ | ２１１，６００ |
| ２１３，０００ | ２１４，０００ | １４０，４００ | ２５８，０００ | ２５９，０００ | １７６，４００ | ３０３，０００ | ３０４，０００ | ２１２，４００ |
| ２１４，０００ | ２１５，０００ | １４１，２００ | ２５９，０００ | ２６０，０００ | １７７，２００ | ３０４，０００ | ３０５，０００ | ２１３，２００ |
| ２１５，０００ | ２１６，０００ | １４２，０００ | ２６０，０００ | ２６１，０００ | １７８，０００ | ３０５，０００ | ３０６，０００ | ２１４，０００ |
| ２１６，０００ | ２１７，０００ | １４２，８００ | ２６１，０００ | ２６２，０００ | １７８，８００ | ３０６，０００ | ３０７，０００ | ２１４，８００ |
| ２１７，０００ | ２１８，０００ | １４３，６００ | ２６２，０００ | ２６３，０００ | １７９，６００ | ３０７，０００ | ３０８，０００ | ２１５，６００ |
| ２１８，０００ | ２１９，０００ | １４４，４００ | ２６３，０００ | ２６４，０００ | １８０，４００ | ３０８，０００ | ３０９，０００ | ２１６，４００ |
| ２１９，０００ | ２２０，０００ | １４５，２００ | ２６４，０００ | ２６５，０００ | １８１，２００ | ３０９，０００ | ３１０，０００ | ２１７，２００ |
| ２２０，０００ | ２２１，０００ | １４６，０００ | ２６５，０００ | ２６６，０００ | １８２，０００ | ３１０，０００ | ３１１，５００ | ２１８，０００ |
| ２２１，０００ | ２２２，０００ | １４６，８００ | ２６６，０００ | ２６７，０００ | １８２，８００ | ３１１，５００ | ３１３，０００ | ２１９，２００ |
| ２２２，０００ | ２２３，０００ | １４７，６００ | ２６７，０００ | ２６８，０００ | １８３，６００ | ３１３，０００ | ３１４，５００ | ２２０，４００ |
| ２２３，０００ | ２２４，０００ | １４８，４００ | ２６８，０００ | ２６９，０００ | １８４，４００ | ３１４，５００ | ３１６，０００ | ２２１，６００ |
| ２２４，０００ | ２２５，０００ | １４９，２００ | ２６９，０００ | ２７０，０００ | １８５，２００ | ３１６，０００ | ３１７，５００ | ２２２，８００ |
| ２２５，０００ | ２２６，０００ | １５０，０００ | ２７０，０００ | ２７１，０００ | １８６，０００ | ３１７，５００ | ３１９，０００ | ２２４，０００ |
| ２２６，０００ | ２２７，０００ | １５０，８００ | ２７１，０００ | ２７２，０００ | １８６，８００ | ３１９，０００ | ３２０，５００ | ２２５，２００ |
| ２２７，０００ | ２２８，０００ | １５１，６００ | ２７２，０００ | ２７３，０００ | １８７，６００ | ３２０，５００ | ３２２，０００ | ２２６，４００ |
| ２２８，０００ | ２２９，０００ | １５２，４００ | ２７３，０００ | ２７４，０００ | １８８，４００ | ３２２，０００ | ３２３，５００ | ２２７，６００ |
| ２２９，０００ | ２３０，０００ | １５３，２００ | ２７４，０００ | ２７５，０００ | １８９，２００ | ３２３，５００ | ３２５，０００ | ２２８，８００ |
| ２３０，０００ | ２３１，０００ | １５４，０００ | ２７５，０００ | ２７６，０００ | １９０，０００ | ３２５，０００ | ３２６，５００ | ２３０，０００ |
| ２３１，０００ | ２３２，０００ | １５４，８００ | ２７６，０００ | ２７７，０００ | １９０，８００ | ３２６，５００ | ３２８，０００ | ２３１，２００ |
| ２３２，０００ | ２３３，０００ | １５５，６００ | ２７７，０００ | ２７８，０００ | １９１，６００ | ３２８，０００ | ３２９，５００ | ２３２，４００ |
| ２３３，０００ | ２３４，０００ | １５６，４００ | ２７８，０００ | ２７９，０００ | １９２，４００ | ３２９，５００ | ３３１，０００ | ２３３，６００ |
| ２３４，０００ | ２３５，０００ | １５７，２００ | ２７９，０００ | ２８０，０００ | １９３，２００ | ３３１，０００ | ３３２，５００ | ２３４，８００ |
| ２３５，０００ | ２３６，０００ | １５８，０００ | ２８０，０００ | ２８１，０００ | １９４，０００ | ３３２，５００ | ３３４，０００ | ２３６，０００ |
| ２３６，０００ | ２３７，０００ | １５８，８００ | ２８１，０００ | ２８２，０００ | １９４，８００ | ３３４，０００ | ３３５，５００ | ２３７，２００ |
| ２３７，０００ | ２３８，０００ | １５９，６００ | ２８２，０００ | ２８３，０００ | １９５，６００ | ３３５，５００ | ３３７，０００ | ２３８，４００ |
| ２３８，０００ | ２３９，０００ | １６０，４００ | ２８３，０００ | ２８４，０００ | １９６，４００ | ３３７，０００ | ３３８，５００ | ２３９，６００ |
| ２３９，０００ | ２４０，０００ | １６１，２００ | ２８４，０００ | ２８５，０００ | １９７，２００ | ３３８，５００ | ３４０，０００ | ２４０，８００ |
| ２４０，０００ | ２４１，０００ | １６２，０００ | ２８５，０００ | ２８６，０００ | １９８，０００ | ３４０，０００ | ３４１，５００ | ２４２，０００ |
| ２４１，０００ | ２４２，０００ | １６２，８００ | ２８６，０００ | ２８７，０００ | １９８，８００ | ３４１，５００ | ３４３，０００ | ２４３，２００ |
| ２４２，０００ | ２４３，０００ | １６３，６００ | ２８７，０００ | ２８８，０００ | １９９，６００ | ３４３，０００ | ３４４，５００ | ２４４，４００ |
| ２４３，０００ | ２４４，０００ | １６４，４００ | ２８８，０００ | ２８９，０００ | ２００，４００ | ３４４，５００ | ３４６，０００ | ２４５，６００ |
| ２４４，０００ | ２４５，０００ | １６５，２００ | ２８９，０００ | ２９０，０００ | ２０１，２００ | ３４６，０００ | ３４７，５００ | ２４６，８００ |
| ２４５，０００ | ２４６，０００ | １６６，０００ | ２９０，０００ | ２９１，０００ | ２０２，０００ | ３４７，５００ | ３４９，０００ | ２４８，０００ |
| ２４６，０００ | ２４７，０００ | １６６，８００ | ２９１，０００ | ２９２，０００ | ２０２，８００ | ３４９，０００ | ３５０，５００ | ２４９，２００ |
| ２４７，０００ | ２４８，０００ | １６７，６００ | ２９２，０００ | ２９３，０００ | ２０３，６００ | ３５０，５００ | ３５２，０００ | ２５０，４００ |
| ２４８，０００ | ２４９，０００ | １６８，４００ | ２９３，０００ | ２９４，０００ | ２０４，４００ | ３５２，０００ | ３５３，５００ | ２５１，６００ |
| ２４９，０００ | ２５０，０００ | １６９，２００ | ２９４，０００ | ２９５，０００ | ２０５，２００ | ３５３，５００ | ３５５，０００ | ２５２，８００ |
| ２５０，０００ | ２５１，０００ | １７０，０００ | ２９５，０００ | ２９６，０００ | ２０６，０００ | ３５５，０００ | ３５６，５００ | ２５４，０００ |
| ２５１，０００ | ２５２，０００ | １７０，８００ | ２９６，０００ | ２９７，０００ | ２０６，８００ | ３５６，５００ | ３５８，０００ | ２５５，２００ |
| ２５２，０００ | ２５３，０００ | １７１，６００ | ２９７，０００ | ２９８，０００ | ２０７，６００ | ３５８，０００ | ３５９，５００ | ２５６，４００ |
| ２５３，０００ | ２５４，０００ | １７２，４００ | ２９８，０００ | ２９９，０００ | ２０８，４００ | ３５９，５００ | ３６１，０００ | ２５７，６００ |
| ２５４，０００ | ２５５，０００ | １７３，２００ | ２９９，０００ | ３００，０００ | ２０９，２００ | ３６１，０００ | ３６２，５００ | ２５８，８００ |
（二）
| 給与等の金額 | 給与所得控除後の給与等の金額 | 給与等の金額 | 給与所得控除後の給与等の金額 | 給与等の金額 | 給与所得控除後の給与等の金額 | |||
| 以上 | 未満 | 以上 | 未満 | 以上 | 未満 | |||
| 円 | 円 | 円 | 円 | 円 | 円 | 円 | 円 | 円 |
| ３６２，５００ | ３６４，０００ | ２６０，０００ | ４３０，０００ | ４３１，５００ | ３１４，０００ | ４９７，５００ | ４９９，０００ | ３６８，０００ |
| ３６４，０００ | ３６５，５００ | ２６１，２００ | ４３１，５００ | ４３３，０００ | ３１５，２００ | ４９９，０００ | ５００，５００ | ３６９，２００ |
| ３６５，５００ | ３６７，０００ | ２６２，４００ | ４３３，０００ | ４３４，５００ | ３１６，４００ | ５００，５００ | ５０２，０００ | ３７０，４００ |
| ３６７，０００ | ３６８，５００ | ２６３，６００ | ４３４，５００ | ４３６，０００ | ３１７，６００ | ５０２，０００ | ５０３，５００ | ３７１，６００ |
| ３６８，５００ | ３７０，０００ | ２６４，８００ | ４３６，０００ | ４３７，５００ | ３１８，８００ | ５０３，５００ | ５０５，０００ | ３７２，８００ |
| ３７０，０００ | ３７１，５００ | ２６６，０００ | ４３７，５００ | ４３９，０００ | ３２０，０００ | ５０５，０００ | ５０６，５００ | ３７４，０００ |
| ３７１，５００ | ３７３，０００ | ２６７，２００ | ４３９，０００ | ４４０，５００ | ３２１，２００ | ５０６，５００ | ５０８，０００ | ３７５，２００ |
| ３７３，０００ | ３７４，５００ | ２６８，４００ | ４４０，５００ | ４４２，０００ | ３２２，４００ | ５０８，０００ | ５０９，５００ | ３７６，４００ |
| ３７４，５００ | ３７６，０００ | ２６９，６００ | ４４２，０００ | ４４３，５００ | ３２３，６００ | ５０９，５００ | ５１１，０００ | ３７７，６００ |
| ３７６，０００ | ３７７，５００ | ２７０，８００ | ４４３，５００ | ４４５，０００ | ３２４，８００ | ５１１，０００ | ５１２，５００ | ３７８，８００ |
| ３７７，５００ | ３７９，０００ | ２７２，０００ | ４４５，０００ | ４４６，５００ | ３２６，０００ | ５１２，５００ | ５１４，０００ | ３８０，０００ |
| ３７９，０００ | ３８０，５００ | ２７３，２００ | ４４６，５００ | ４４８，０００ | ３２７，２００ | ５１４，０００ | ５１５，５００ | ３８１，２００ |
| ３８０，５００ | ３８２，０００ | ２７４，４００ | ４４８，０００ | ４４９，５００ | ３２８，４００ | ５１５，５００ | ５１７，０００ | ３８２，４００ |
| ３８２，０００ | ３８３，５００ | ２７５，６００ | ４４９，５００ | ４５１，０００ | ３２９，６００ | ５１７，０００ | ５１８，５００ | ３８３，６００ |
| ３８３，５００ | ３８５，０００ | ２７６，８００ | ４５１，０００ | ４５２，５００ | ３３０，８００ | ５１８，５００ | ５２０，０００ | ３８４，８００ |
| ３８５，０００ | ３８６，５００ | ２７８，０００ | ４５２，５００ | ４５４，０００ | ３３２，０００ | ５２０，０００ | ５２１，５００ | ３８６，０００ |
| ３８６，５００ | ３８８，０００ | ２７９，２００ | ４５４，０００ | ４５５，５００ | ３３３，２００ | ５２１，５００ | ５２３，０００ | ３８７，２００ |
| ３８８，０００ | ３８９，５００ | ２８０，４００ | ４５５，５００ | ４５７，０００ | ３３４，４００ | ５２３，０００ | ５２４，５００ | ３８８，４００ |
| ３８９，５００ | ３９１，０００ | ２８１，６００ | ４５７，０００ | ４５８，５００ | ３３５，６００ | ５２４，５００ | ５２６，０００ | ３８９，６００ |
| ３９１，０００ | ３９２，５００ | ２８２，８００ | ４５８，５００ | ４６０，０００ | ３３６，８００ | ５２６，０００ | ５２７，５００ | ３９０，８００ |
| ３９２，５００ | ３９４，０００ | ２８４，０００ | ４６０，０００ | ４６１，５００ | ３３８，０００ | ５２７，５００ | ５２９，０００ | ３９２，０００ |
| ３９４，０００ | ３９５，５００ | ２８５，２００ | ４６１，５００ | ４６３，０００ | ３３９，２００ | ５２９，０００ | ５３０，５００ | ３９３，２００ |
| ３９５，５００ | ３９７，０００ | ２８６，４００ | ４６３，０００ | ４６４，５００ | ３４０，４００ | ５３０，５００ | ５３２，０００ | ３９４，４００ |
| ３９７，０００ | ３９８，５００ | ２８７，６００ | ４６４，５００ | ４６６，０００ | ３４１，６００ | ５３２，０００ | ５３４，０００ | ３９５，６００ |
| ３９８，５００ | ４００，０００ | ２８８，８００ | ４６６，０００ | ４６７，５００ | ３４２，８００ | ５３４，０００ | ５３６，０００ | ３９７，２００ |
| ４００，０００ | ４０１，５００ | ２９０，０００ | ４６７，５００ | ４６９，０００ | ３４４，０００ | ５３６，０００ | ５３８，０００ | ３９８，８００ |
| ４０１，５００ | ４０３，０００ | ２９１，２００ | ４６９，０００ | ４７０，５００ | ３４５，２００ | ５３８，０００ | ５４０，０００ | ４００，４００ |
| ４０３，０００ | ４０４，５００ | ２９２，４００ | ４７０，５００ | ４７２，０００ | ３４６，４００ | ５４０，０００ | ５４２，０００ | ４０２，０５０ |
| ４０４，５００ | ４０６，０００ | ２９３，６００ | ４７２，０００ | ４７３，５００ | ３４７，６００ | ５４２，０００ | ５４４，０００ | ４０３，７００ |
| ４０６，０００ | ４０７，５００ | ２９４，８００ | ４７３，５００ | ４７５，０００ | ３４８，８００ | ５４４，０００ | ５４６，０００ | ４０５，３５０ |
| ４０７，５００ | ４０９，０００ | ２９６，０００ | ４７５，０００ | ４７６，５００ | ３５０，０００ | ５４６，０００ | ５４８，０００ | ４０７，０００ |
| ４０９，０００ | ４１０，５００ | ２９７，２００ | ４７６，５００ | ４７８，０００ | ３５１，２００ | ５４８，０００ | ５５０，０００ | ４０８，６５０ |
| ４１０，５００ | ４１２，０００ | ２９８，４００ | ４７８，０００ | ４７９，５００ | ３５２，４００ | ５５０，０００ | ５５２，０００ | ４１０，３００ |
| ４１２，０００ | ４１３，５００ | ２９９，６００ | ４７９，５００ | ４８１，０００ | ３５３，６００ | ５５２，０００ | ５５４，０００ | ４１１，９５０ |
| ４１３，５００ | ４１５，０００ | ３００，８００ | ４８１，０００ | ４８２，５００ | ３５４，８００ | ５５４，０００ | ５５６，０００ | ４１３，６００ |
| ４１５，０００ | ４１６，５００ | ３０２，０００ | ４８２，５００ | ４８４，０００ | ３５６，０００ | ５５６，０００ | ５５８，０００ | ４１５，２５０ |
| ４１６，５００ | ４１８，０００ | ３０３，２００ | ４８４，０００ | ４８５，５００ | ３５７，２００ | ５５８，０００ | ５６０，０００ | ４１６，９００ |
| ４１８，０００ | ４１９，５００ | ３０４，４００ | ４８５，５００ | ４８７，０００ | ３５８，４００ | ５６０，０００ | ５６２，０００ | ４１８，５５０ |
| ４１９，５００ | ４２１，０００ | ３０５，６００ | ４８７，０００ | ４８８，５００ | ３５９，６００ | ５６２，０００ | ５６４，０００ | ４２０，２００ |
| ４２１，０００ | ４２２，５００ | ３０６，８００ | ４８８，５００ | ４９０，０００ | ３６０，８００ | ５６４，０００ | ５６６，０００ | ４２１，８５０ |
| ４２２，５００ | ４２４，０００ | ３０８，０００ | ４９０，０００ | ４９１，５００ | ３６２，０００ | ５６６，０００ | ５６８，０００ | ４２３，５００ |
| ４２４，０００ | ４２５，５００ | ３０９，２００ | ４９１，５００ | ４９３，０００ | ３６３，２００ | ５６８，０００ | ５７０，０００ | ４２５，１５０ |
| ４２５，５００ | ４２７，０００ | ３１０，４００ | ４９３，０００ | ４９４，５００ | ３６４，４００ | ５７０，０００ | ５７２，０００ | ４２６，８００ |
| ４２７，０００ | ４２８，５００ | ３１１，６００ | ４９４，５００ | ４９６，０００ | ３６５，６００ | ５７２，０００ | ５７４，０００ | ４２８，４５０ |
| ４２８，５００ | ４３０，０００ | ３１２，８００ | ４９６，０００ | ４９７，５００ | ３６６，８００ | ５７４，０００ | ５７６，０００ | ４３０，１００ |
（三）
| 給与等の金額 | 給与所得控除後の給与等の金額 | 給与等の金額 | 給与所得控除後の給与等の金額 | 給与等の金額 | 給与所得控除後の給与等の金額 | |||
| 以上 | 未満 | 以上 | 未満 | 以上 | 未満 | |||
| 円 | 円 | 円 | 円 | 円 | 円 | 円 | 円 | 円 |
| ５７６，０００ | ５７８，０００ | ４３１，７５０ | ６６６，０００ | ６６８，０００ | ５０８，１５０ | ７５６，０００ | ７５８，０００ | ５８９，６００ |
| ５７８，０００ | ５８０，０００ | ４３３，４００ | ６６８，０００ | ６７０，０００ | ５０９，９５０ | ７５８，０００ | ７６０，０００ | ５９１，４５０ |
| ５８０，０００ | ５８２，０００ | ４３５，０５０ | ６７０，０００ | ６７２，０００ | ５１１，７５０ | ７６０，０００ | ７６２，０００ | ５９３，３００ |
| ５８２，０００ | ５８４，０００ | ４３６，７００ | ６７２，０００ | ６７４，０００ | ５１３，５５０ | ７６２，０００ | ７６４，０００ | ５９５，１５０ |
| ５８４，０００ | ５８６，０００ | ４３８，３５０ | ６７４，０００ | ６７６，０００ | ５１５，３５０ | ７６４，０００ | ７６６，０００ | ５９７，０００ |
| ５８６，０００ | ５８８，０００ | ４４０，０００ | ６７６，０００ | ６７８，０００ | ５１７，１５０ | ７６６，０００ | ７６８，０００ | ５９８，８５０ |
| ５８８，０００ | ５９０，０００ | ４４１，６５０ | ６７８，０００ | ６８０，０００ | ５１８，９５０ | ７６８，０００ | ７７０，０００ | ６００，７００ |
| ５９０，０００ | ５９２，０００ | ４４３，３００ | ６８０，０００ | ６８２，０００ | ５２０，７５０ | ７７０，０００ | ７７２，０００ | ６０２，５５０ |
| ５９２，０００ | ５９４，０００ | ４４４，９５０ | ６８２，０００ | ６８４，０００ | ５２２，５５０ | ７７２，０００ | ７７４，０００ | ６０４，４００ |
| ５９４，０００ | ５９６，０００ | ４４６，６００ | ６８４，０００ | ６８６，０００ | ５２４，３５０ | ７７４，０００ | ７７６，０００ | ６０６，２５０ |
| ５９６，０００ | ５９８，０００ | ４４８，２５０ | ６８６，０００ | ６８８，０００ | ５２６，１５０ | ７７６，０００ | ７７８，０００ | ６０８，１００ |
| ５９８，０００ | ６００，０００ | ４４９，９００ | ６８８，０００ | ６９０，０００ | ５２７，９５０ | ７７８，０００ | ７８０，０００ | ６０９，９５０ |
| ６００，０００ | ６０２，０００ | ４５１，５５０ | ６９０，０００ | ６９２，０００ | ５２９，７５０ | ７８０，０００ | ７８２，０００ | ６１１，８００ |
| ６０２，０００ | ６０４，０００ | ４５３，２００ | ６９２，０００ | ６９４，０００ | ５３１，５５０ | ７８２，０００ | ７８４，０００ | ６１３，６５０ |
| ６０４，０００ | ６０６，０００ | ４５４，８５０ | ６９４，０００ | ６９６，０００ | ５３３，３５０ | ７８４，０００ | ７８６，０００ | ６１５，５００ |
| ６０６，０００ | ６０８，０００ | ４５６，５００ | ６９６，０００ | ６９８，０００ | ５３５，１５０ | ７８６，０００ | ７８８，０００ | ６１７，３５０ |
| ６０８，０００ | ６１０，０００ | ４５８，１５０ | ６９８，０００ | ７００，０００ | ５３６，９５０ | ７８８，０００ | ７９０，０００ | ６１９，２００ |
| ６１０，０００ | ６１２，０００ | ４５９，８００ | ７００，０００ | ７０２，０００ | ５３８，７５０ | ７９０，０００ | ７９２，０００ | ６２１，０５０ |
| ６１２，０００ | ６１４，０００ | ４６１，４５０ | ７０２，０００ | ７０４，０００ | ５４０，５５０ | ７９２，０００ | ７９４，０００ | ６２２，９００ |
| ６１４，０００ | ６１６，０００ | ４６３，１００ | ７０４，０００ | ７０６，０００ | ５４２，３５０ | ７９４，０００ | ７９６，０００ | ６２４，７５０ |
| ６１６，０００ | ６１８，０００ | ４６４，７５０ | ７０６，０００ | ７０８，０００ | ５４４，１５０ | ７９６，０００ | ７９８，０００ | ６２６，６００ |
| ６１８，０００ | ６２０，０００ | ４６６，４００ | ７０８，０００ | ７１０，０００ | ５４５，９５０ | ７９８，０００ | ８００，０００ | ６２８，４５０ |
| ６２０，０００ | ６２２，０００ | ４６８，０５０ | ７１０，０００ | ７１２，０００ | ５４７，７５０ | ８００，０００ | ８０２，０００ | ６３０，３００ |
| ６２２，０００ | ６２４，０００ | ４６９，７００ | ７１２，０００ | ７１４，０００ | ５４９，５５０ | ８０２，０００ | ８０４，０００ | ６３２，１５０ |
| ６２４，０００ | ６２６，０００ | ４７１，３５０ | ７１４，０００ | ７１６，０００ | ５５１，３５０ | ８０４，０００ | ８０６，０００ | ６３４，０００ |
| ６２６，０００ | ６２８，０００ | ４７３，０００ | ７１６，０００ | ７１８，０００ | ５５３，１５０ | ８０６，０００ | ８０８，０００ | ６３５，８５０ |
| ６２８，０００ | ６３０，０００ | ４７４，６５０ | ７１８，０００ | ７２０，０００ | ５５４，９５０ | ８０８，０００ | ８１０，０００ | ６３７，７００ |
| ６３０，０００ | ６３２，０００ | ４７６，３００ | ７２０，０００ | ７２２，０００ | ５５６，７５０ | ８１０，０００ | ８１２，０００ | ６３９，５５０ |
| ６３２，０００ | ６３４，０００ | ４７７，９５０ | ７２２，０００ | ７２４，０００ | ５５８，５５０ | ８１２，０００ | ８１４，０００ | ６４１，４００ |
| ６３４，０００ | ６３６，０００ | ４７９，６００ | ７２４，０００ | ７２６，０００ | ５６０，３５０ | ８１４，０００ | ８１６，０００ | ６４３，２５０ |
| ６３６，０００ | ６３８，０００ | ４８１，２５０ | ７２６，０００ | ７２８，０００ | ５６２，１５０ | ８１６，０００ | ８１８，０００ | ６４５，１００ |
| ６３８，０００ | ６４０，０００ | ４８２，９５０ | ７２８，０００ | ７３０，０００ | ５６３，９５０ | ８１８，０００ | ８２０，０００ | ６４６，９５０ |
| ６４０，０００ | ６４２，０００ | ４８４，７５０ | ７３０，０００ | ７３２，０００ | ５６５，７５０ | ８２０，０００ | ８２２，０００ | ６４８，８００ |
| ６４２，０００ | ６４４，０００ | ４８６，５５０ | ７３２，０００ | ７３４，０００ | ５６７，５５０ | ８２２，０００ | ８２４，０００ | ６５０，６５０ |
| ６４４，０００ | ６４６，０００ | ４８８，３５０ | ７３４，０００ | ７３６，０００ | ５６９，３５０ | ８２４，０００ | ８２６，０００ | ６５２，５００ |
| ６４６，０００ | ６４８，０００ | ４９０，１５０ | ７３６，０００ | ７３８，０００ | ５７１，１５０ | ８２６，０００ | ８２８，０００ | ６５４，３５０ |
| ６４８，０００ | ６５０，０００ | ４９１，９５０ | ７３８，０００ | ７４０，０００ | ５７２，９５０ | ８２８，０００ | ８３０，０００ | ６５６，２００ |
| ６５０，０００ | ６５２，０００ | ４９３，７５０ | ７４０，０００ | ７４２，０００ | ５７４，８００ | ８３０，０００ | ８３２，０００ | ６５８，０５０ |
| ６５２，０００ | ６５４，０００ | ４９５，５５０ | ７４２，０００ | ７４４，０００ | ５７６，６５０ | ８３２，０００ | ８３４，０００ | ６５９，９００ |
| ６５４，０００ | ６５６，０００ | ４９７，３５０ | ７４４，０００ | ７４６，０００ | ５７８，５００ | ８３４，０００ | ８３６，０００ | ６６１，７５０ |
| ６５６，０００ | ６５８，０００ | ４９９，１５０ | ７４６，０００ | ７４８，０００ | ５８０，３５０ | ８３６，０００ | ８３７，５００ | ６６３，６００ |
| ６５８，０００ | ６６０，０００ | ５００，９５０ | ７４８，０００ | ７５０，０００ | ５８２，２００ | ８３７，５００円以上 | 給与等の金額から１７２，５００円を控除した金額 | |
| ６６０，０００ | ６６２，０００ | ５０２，７５０ | ７５０，０００ | ７５２，０００ | ５８４，０５０ | |||
| ６６２，０００ | ６６４，０００ | ５０４，５５０ | ７５２，０００ | ７５４，０００ | ５８５，９００ | |||
| ６６４，０００ | ６６６，０００ | ５０６，３５０ | ７５４，０００ | ７５６，０００ | ５８７，７５０ | |||
（備考） 給与所得控除後の給与等の金額を求めるには、その年中の給与等の金額に応じ、「給与等の金額」欄の該当する行を求めるものとし、その行の「給与所得控除後の給与等の金額」欄に記載されている金額が、その給与等の金額についての給与所得控除後の給与等の金額である。