Supplementary Provisions, Appended Table 6
附則別表第六昭和４１年分の退職所得の源泉徴収税額表
(1)
| Amount of severance pay or other such compensation after the retirement income deduction | Tax amount | Amount of severance pay or other such compensation after the retirement income deduction | Tax amount | Amount of severance pay or other such compensation after the retirement income deduction | Tax amount | |||
| At least | Less than | At least | Less than | At least | Less than | |||
| yen | yen | yen | yen | yen | yen | yen | yen | yen |
| 51,000 | 52,000 | 2,130 | 142,000 | 144,000 | 5,940 | |||
| Less than 3,000 yen | 0 | |||||||
| 52,000 | 53,000 | 2,170 | 144,000 | 146,000 | 6,020 | |||
| 3,000 | 4,000 | 120 | 53,000 | 54,000 | 2,210 | 146,000 | 148,000 | 6,110 |
| 4,000 | 5,000 | 160 | 54,000 | 55,000 | 2,250 | 148,000 | 150,000 | 6,190 |
| 5,000 | 6,000 | 200 | 55,000 | 56,000 | 2,300 | 150,000 | 152,000 | 6,270 |
| 6,000 | 7,000 | 250 | 56,000 | 57,000 | 2,340 | 152,000 | 154,000 | 6,360 |
| 7,000 | 8,000 | 290 | 57,000 | 58,000 | 2,380 | 154,000 | 156,000 | 6,440 |
| 8,000 | 9,000 | 330 | 58,000 | 59,000 | 2,420 | 156,000 | 158,000 | 6,520 |
| 9,000 | 10,000 | 370 | 59,000 | 60,000 | 2,460 | 158,000 | 160,000 | 6,610 |
| 10,000 | 11,000 | 410 | 60,000 | 62,000 | 2,510 | 160,000 | 162,000 | 6,690 |
| 11,000 | 12,000 | 460 | 62,000 | 64,000 | 2,590 | 162,000 | 164,000 | 6,770 |
| 12,000 | 13,000 | 500 | 64,000 | 66,000 | 2,670 | 164,000 | 166,000 | 6,860 |
| 13,000 | 14,000 | 540 | 66,000 | 68,000 | 2,760 | 166,000 | 168,000 | 6,940 |
| 14,000 | 15,000 | 580 | 68,000 | 70,000 | 2,840 | 168,000 | 170,000 | 7,030 |
| 15,000 | 16,000 | 620 | 70,000 | 72,000 | 2,920 | 170,000 | 172,000 | 7,110 |
| 16,000 | 17,000 | 660 | 72,000 | 74,000 | 3,010 | 172,000 | 174,000 | 7,190 |
| 17,000 | 18,000 | 710 | 74,000 | 76,000 | 3,090 | 174,000 | 176,000 | 7,280 |
| 18,000 | 19,000 | 750 | 76,000 | 78,000 | 3,180 | 176,000 | 178,000 | 7,360 |
| 19,000 | 20,000 | 790 | 78,000 | 80,000 | 3,260 | 178,000 | 180,000 | 7,440 |
| 20,000 | 21,000 | 830 | 80,000 | 82,000 | 3,340 | 180,000 | 184,000 | 7,530 |
| 21,000 | 22,000 | 870 | 82,000 | 84,000 | 3,430 | 184,000 | 188,000 | 7,700 |
| 22,000 | 23,000 | 920 | 84,000 | 86,000 | 3,510 | 188,000 | 192,000 | 7,860 |
| 23,000 | 24,000 | 960 | 86,000 | 88,000 | 3,590 | 192,000 | 196,000 | 8,030 |
| 24,000 | 25,000 | 1,000 | 88,000 | 90,000 | 3,680 | 196,000 | 200,000 | 8,200 |
| 25,000 | 26,000 | 1,040 | 90,000 | 92,000 | 3,760 | 200,000 | 204,000 | 8,370 |
| 26,000 | 27,000 | 1,080 | 92,000 | 94,000 | 3,850 | 204,000 | 208,000 | 8,570 |
| 27,000 | 28,000 | 1,120 | 94,000 | 96,000 | 3,930 | 208,000 | 212,000 | 8,770 |
| 28,000 | 29,000 | 1,170 | 96,000 | 98,000 | 4,010 | 212,000 | 216,000 | 8,970 |
| 29,000 | 30,000 | 1,210 | 98,000 | 100,000 | 4,100 | 216,000 | 220,000 | 9,170 |
| 30,000 | 31,000 | 1,250 | 100,000 | 102,000 | 4,180 | 220,000 | 224,000 | 9,370 |
| 31,000 | 32,000 | 1,290 | 102,000 | 104,000 | 4,260 | 224,000 | 228,000 | 9,570 |
| 32,000 | 33,000 | 1,330 | 104,000 | 106,000 | 4,350 | 228,000 | 232,000 | 9,770 |
| 33,000 | 34,000 | 1,380 | 106,000 | 108,000 | 4,430 | 232,000 | 236,000 | 9,970 |
| 34,000 | 35,000 | 1,420 | 108,000 | 110,000 | 4,510 | 236,000 | 240,000 | 10,170 |
| 35,000 | 36,000 | 1,460 | 110,000 | 112,000 | 4,600 | 240,000 | 244,000 | 10,370 |
| 36,000 | 37,000 | 1,500 | 112,000 | 114,000 | 4,680 | 244,000 | 248,000 | 10,570 |
| 37,000 | 38,000 | 1,540 | 114,000 | 116,000 | 4,770 | 248,000 | 252,000 | 10,770 |
| 38,000 | 39,000 | 1,590 | 116,000 | 118,000 | 4,850 | 252,000 | 256,000 | 10,970 |
| 39,000 | 40,000 | 1,630 | 118,000 | 120,000 | 4,930 | 256,000 | 260,000 | 11,170 |
| 40,000 | 41,000 | 1,670 | 120,000 | 122,000 | 5,020 | 260,000 | 264,000 | 11,370 |
| 41,000 | 42,000 | 1,710 | 122,000 | 124,000 | 5,100 | 264,000 | 268,000 | 11,570 |
| 42,000 | 43,000 | 1,750 | 124,000 | 126,000 | 5,180 | 268,000 | 272,000 | 11,770 |
| 43,000 | 44,000 | 1,790 | 126,000 | 128,000 | 5,270 | 272,000 | 276,000 | 11,970 |
| 44,000 | 45,000 | 1,840 | 128,000 | 130,000 | 5,350 | 276,000 | 280,000 | 12,170 |
| 45,000 | 46,000 | 1,880 | 130,000 | 132,000 | 5,440 | 280,000 | 284,000 | 12,370 |
| 46,000 | 47,000 | 1,920 | 132,000 | 134,000 | 5,520 | 284,000 | 288,000 | 12,570 |
| 47,000 | 48,000 | 1,960 | 134,000 | 136,000 | 5,600 | 288,000 | 292,000 | 12,770 |
| 48,000 | 49,000 | 2,000 | 136,000 | 138,000 | 5,690 | 292,000 | 296,000 | 12,970 |
| 49,000 | 50,000 | 2,050 | 138,000 | 140,000 | 5,770 | 296,000 | 300,000 | 13,170 |
| 50,000 | 51,000 | 2,090 | 140,000 | 142,000 | 5,850 | 300,000 | 304,000 | 13,370 |
(2)
| Amount of severance pay or other such compensation after the retirement income deduction | Tax amount | Amount of severance pay or other such compensation after the retirement income deduction | Tax amount | Amount of severance pay or other such compensation after the retirement income deduction | Tax amount | |||
| At least | Less than | At least | Less than | At least | Less than | |||
| yen | yen | yen | yen | yen | yen | yen | yen | yen |
| 304,000 | 308,000 | 13,570 | 546,000 | 552,000 | 26,540 | 868,000 | 876,000 | 49,670 |
| 308,000 | 312,000 | 13,770 | 552,000 | 558,000 | 26,880 | 876,000 | 884,000 | 50,270 |
| 312,000 | 316,000 | 13,970 | 558,000 | 564,000 | 27,210 | 884,000 | 892,000 | 50,870 |
| 316,000 | 320,000 | 14,170 | 564,000 | 570,000 | 27,550 | 892,000 | 900,000 | 51,470 |
| 320,000 | 324,000 | 14,370 | 570,000 | 576,000 | 27,890 | 900,000 | 908,000 | 52,070 |
| 324,000 | 328,000 | 14,570 | 576,000 | 582,000 | 28,220 | 908,000 | 916,000 | 52,670 |
| 328,000 | 332,000 | 14,770 | 582,000 | 588,000 | 28,560 | 916,000 | 924,000 | 53,270 |
| 332,000 | 336,000 | 14,970 | 588,000 | 594,000 | 28,890 | 924,000 | 932,000 | 53,870 |
| 336,000 | 340,000 | 15,170 | 594,000 | 600,000 | 29,230 | 932,000 | 940,000 | 54,470 |
| 340,000 | 344,000 | 15,370 | 600,000 | 606,000 | 29,570 | 940,000 | 948,000 | 55,070 |
| 344,000 | 348,000 | 15,570 | 606,000 | 612,000 | 30,020 | 948,000 | 956,000 | 55,670 |
| 348,000 | 352,000 | 15,770 | 612,000 | 618,000 | 30,470 | 956,000 | 964,000 | 56,270 |
| 352,000 | 356,000 | 15,970 | 618,000 | 624,000 | 30,920 | 964,000 | 972,000 | 56,870 |
| 356,000 | 360,000 | 16,170 | 624,000 | 630,000 | 31,370 | 972,000 | 980,000 | 57,470 |
| 360,000 | 364,000 | 16,370 | 630,000 | 636,000 | 31,820 | 980,000 | 988,000 | 58,070 |
| 364,000 | 368,000 | 16,570 | 636,000 | 642,000 | 32,270 | 988,000 | 996,000 | 58,670 |
| 368,000 | 372,000 | 16,770 | 642,000 | 648,000 | 32,720 | 996,000 | 1,004,000 | 59,270 |
| 372,000 | 376,000 | 16,970 | 648,000 | 654,000 | 33,170 | 1,004,000 | 1,012,000 | 59,890 |
| 376,000 | 380,000 | 17,170 | 654,000 | 660,000 | 33,620 | 1,012,000 | 1,020,000 | 60,540 |
| 380,000 | 384,000 | 17,370 | 660,000 | 666,000 | 34,070 | 1,020,000 | 1,028,000 | 61,190 |
| 384,000 | 388,000 | 17,570 | 666,000 | 672,000 | 34,520 | 1,028,000 | 1,036,000 | 61,830 |
| 388,000 | 392,000 | 17,770 | 672,000 | 678,000 | 34,970 | 1,036,000 | 1,044,000 | 62,480 |
| 392,000 | 396,000 | 17,970 | 678,000 | 684,000 | 35,420 | 1,044,000 | 1,052,000 | 63,130 |
| 396,000 | 400,000 | 18,170 | 684,000 | 690,000 | 35,870 | 1,052,000 | 1,060,000 | 63,780 |
| 400,000 | 404,000 | 18,370 | 690,000 | 696,000 | 36,320 | 1,060,000 | 1,068,000 | 64,430 |
| 404,000 | 408,000 | 18,590 | 696,000 | 702,000 | 36,770 | 1,068,000 | 1,076,000 | 65,070 |
| 408,000 | 412,000 | 18,810 | 702,000 | 708,000 | 37,220 | 1,076,000 | 1,084,000 | 65,720 |
| 412,000 | 416,000 | 19,040 | 708,000 | 714,000 | 37,670 | 1,084,000 | 1,092,000 | 66,370 |
| 416,000 | 420,000 | 19,260 | 714,000 | 720,000 | 38,120 | 1,092,000 | 1,100,000 | 67,020 |
| 420,000 | 426,000 | 19,490 | 720,000 | 726,000 | 38,570 | 1,100,000 | 1,108,000 | 67,670 |
| 426,000 | 432,000 | 19,820 | 726,000 | 732,000 | 39,020 | 1,108,000 | 1,116,000 | 68,310 |
| 432,000 | 438,000 | 20,160 | 732,000 | 738,000 | 39,470 | 1,116,000 | 1,124,000 | 68,960 |
| 438,000 | 444,000 | 20,490 | 738,000 | 744,000 | 39,920 | 1,124,000 | 1,132,000 | 69,610 |
| 444,000 | 450,000 | 20,830 | 744,000 | 750,000 | 40,370 | 1,132,000 | 1,140,000 | 70,260 |
| 450,000 | 456,000 | 21,170 | 750,000 | 756,000 | 40,820 | 1,140,000 | 1,148,000 | 70,910 |
| 456,000 | 462,000 | 21,500 | 756,000 | 762,000 | 41,270 | 1,148,000 | 1,156,000 | 71,550 |
| 462,000 | 468,000 | 21,840 | 762,000 | 768,000 | 41,720 | 1,156,000 | 1,164,000 | 72,200 |
| 468,000 | 474,000 | 22,170 | 768,000 | 774,000 | 42,170 | 1,164,000 | 1,172,000 | 72,850 |
| 474,000 | 480,000 | 22,510 | 774,000 | 780,000 | 42,620 | 1,172,000 | 1,180,000 | 73,500 |
| 480,000 | 486,000 | 22,850 | 780,000 | 788,000 | 43,070 | 1,180,000 | 1,188,000 | 74,150 |
| 486,000 | 492,000 | 23,180 | 788,000 | 796,000 | 43,670 | 1,188,000 | 1,196,000 | 74,790 |
| 492,000 | 498,000 | 23,520 | 796,000 | 804,000 | 44,270 | 1,196,000 | 1,204,000 | 75,440 |
| 498,000 | 504,000 | 23,850 | 804,000 | 812,000 | 44,870 | 1,204,000 | 1,212,000 | 76,170 |
| 504,000 | 510,000 | 24,190 | 812,000 | 820,000 | 45,470 | 1,212,000 | 1,220,000 | 76,970 |
| 510,000 | 516,000 | 24,530 | 820,000 | 828,000 | 46,070 | 1,220,000 | 1,228,000 | 77,770 |
| 516,000 | 522,000 | 24,860 | 828,000 | 836,000 | 46,670 | 1,228,000 | 1,236,000 | 78,570 |
| 522,000 | 528,000 | 25,200 | 836,000 | 844,000 | 47,270 | 1,236,000 | 1,244,000 | 79,370 |
| 528,000 | 534,000 | 25,530 | 844,000 | 852,000 | 47,870 | 1,244,000 | 1,252,000 | 80,170 |
| 534,000 | 540,000 | 25,870 | 852,000 | 860,000 | 48,470 | 1,252,000 | 1,260,000 | 80,970 |
| 540,000 | 546,000 | 26,210 | 860,000 | 868,000 | 49,070 | 1,260,000 | 1,270,000 | 81,770 |
(3)
| Amount of severance pay or other such compensation after the retirement income deduction | Tax amount | Amount of severance pay or other such compensation after the retirement income deduction | Tax amount | Amount of severance pay or other such compensation after the retirement income deduction | Tax amount | |||
| At least | Less than | At least | Less than | At least | Less than | |||
| yen | yen | yen | yen | yen | yen | yen | yen | |
| 1,270,000 | 1,280,000 | 82,770 | 1,770,000 | 1,780,000 | 133,790 | 5,000,000 | 6,000,000 | The amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 18.1%, less 298,430 yen |
| 1,280,000 | 1,290,000 | 83,770 | 1,780,000 | 1,790,000 | 134,850 | |||
| 1,290,000 | 1,300,000 | 84,770 | 1,790,000 | 1,800,000 | 135,910 | |||
| 1,300,000 | 1,310,000 | 85,770 | 1,800,000 | 1,810,000 | 136,970 | |||
| 1,310,000 | 1,320,000 | 86,770 | 1,810,000 | 1,820,000 | 138,030 | |||
| 1,320,000 | 1,330,000 | 87,770 | 1,820,000 | 1,830,000 | 139,090 | 6,000,000 | 8,000,000 | The amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 20%, less 412,430 yen |
| 1,330,000 | 1,340,000 | 88,770 | 1,830,000 | 1,840,000 | 140,150 | |||
| 1,340,000 | 1,350,000 | 89,770 | 1,840,000 | 1,850,000 | 141,210 | |||
| 1,350,000 | 1,360,000 | 90,770 | 1,850,000 | 1,860,000 | 142,270 | |||
| 1,360,000 | 1,370,000 | 91,770 | 1,860,000 | 1,870,000 | 143,330 | |||
| 1,370,000 | 1,380,000 | 92,770 | 1,870,000 | 1,880,000 | 144,390 | 8,000,000 | 12,000,000 | The amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 22.5%, less 612,430 yen |
| 1,380,000 | 1,390,000 | 93,770 | 1,880,000 | 1,890,000 | 145,450 | |||
| 1,390,000 | 1,400,000 | 94,770 | 1,890,000 | 1,900,000 | 146,510 | |||
| 1,400,000 | 1,410,000 | 95,770 | 1,900,000 | 1,910,000 | 147,570 | |||
| 1,410,000 | 1,420,000 | 96,770 | 1,910,000 | 1,920,000 | 148,630 | |||
| 1,420,000 | 1,430,000 | 97,770 | 1,920,000 | 1,930,000 | 149,690 | 12,000,000 | 20,000,000 | The amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 25%, less 912,430 yen |
| 1,430,000 | 1,440,000 | 98,770 | 1,930,000 | 1,940,000 | 150,750 | |||
| 1,440,000 | 1,450,000 | 99,770 | 1,940,000 | 1,950,000 | 151,810 | |||
| 1,450,000 | 1,460,000 | 100,770 | 1,950,000 | 1,960,000 | 152,870 | |||
| 1,460,000 | 1,470,000 | 101,770 | 1,960,000 | 1,970,000 | 153,930 | |||
| 1,470,000 | 1,480,000 | 102,770 | 1,970,000 | 1,980,000 | 154,990 | 20,000,000 | 40,000,000 | The amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 27.5%, less 1,412,430 yen |
| 1,480,000 | 1,490,000 | 103,770 | 1,980,000 | 1,990,000 | 156,050 | |||
| 1,490,000 | 1,500,000 | 104,770 | 1,990,000 | 2,000,000 | 157,110 | |||
| 1,500,000 | 1,510,000 | 105,770 | ||||||
| 1,510,000 | 1,520,000 | 106,770 | ||||||
| 1,520,000 | 1,530,000 | 107,770 | 2,000,000 | 2,400,000 | The amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 12.5%, less 91,830 yen | 40,000,000 | 60,000,000 | The amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 30%, less 2,412,430 yen |
| 1,530,000 | 1,540,000 | 108,770 | ||||||
| 1,540,000 | 1,550,000 | 109,770 | ||||||
| 1,550,000 | 1,560,000 | 110,770 | ||||||
| 1,560,000 | 1,570,000 | 111,770 | ||||||
| 1,570,000 | 1,580,000 | 112,770 | 2,400,000 | 3,000,000 | The amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 13.1%, less 106,230 yen | 60,000,000 | 90,000,000 | The amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 32.5%, less 3,912,430 yen |
| 1,580,000 | 1,590,000 | 113,770 | ||||||
| 1,590,000 | 1,600,000 | 114,770 | ||||||
| 1,600,000 | 1,610,000 | 115,770 | ||||||
| 1,610,000 | 1,620,000 | 116,830 | ||||||
| 1,620,000 | 1,630,000 | 117,890 | 3,000,000 | 3,600,000 | The amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 15%, less 163,230 yen | 90,000,000 | 120,000,000 | The amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 35%, less 6,162,430 yen |
| 1,630,000 | 1,640,000 | 118,950 | ||||||
| 1,640,000 | 1,650,000 | 120,010 | ||||||
| 1,650,000 | 1,660,000 | 121,070 | ||||||
| 1,660,000 | 1,670,000 | 122,130 | ||||||
| 1,670,000 | 1,680,000 | 123,190 | 3,600,000 | 4,400,000 | The amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 15.6%, less 184,830 yen | 120,000,000 yen or more | The amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 37.5%, less 9,162,430 yen | |
| 1,680,000 | 1,690,000 | 124,250 | ||||||
| 1,690,000 | 1,700,000 | 125,310 | ||||||
| 1,700,000 | 1,710,000 | 126,370 | ||||||
| 1,710,000 | 1,720,000 | 127,430 | ||||||
| 1,720,000 | 1,730,000 | 128,490 | 4,400,000 | 5,000,000 | The amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 17.5%, less 268,430 yen | |||
| 1,730,000 | 1,740,000 | 129,550 | ||||||
| 1,740,000 | 1,750,000 | 130,610 | ||||||
| 1,750,000 | 1,760,000 | 131,670 | ||||||
| 1,760,000 | 1,770,000 | 132,730 | ||||||
(Note) In this table, "amount of severance pay or other such compensation after the retirement income deduction" means the amount remaining after deducting the retirement income deduction prescribed in Article 201, paragraph (2) (Amount of Tax to Be Collected on Retirement Income) of the new Act from the amount of severance pay or other such compensation.
(Remarks) To find the tax amount, first find the amount of severance pay or other such compensation after the retirement income deduction, and next find the applicable row of the "Amount of severance pay or other such compensation after the retirement income deduction" column according to that amount; the amount stated in the "Tax amount" column of that row is the tax amount sought. In this case, if an amount equivalent to one half of the amount of severance pay or other such compensation after the retirement income deduction of a Resident whose amount of severance pay or other such compensation after the retirement income deduction is 2,000,000 yen or more includes a fraction of less than 100 yen, the amount remaining after deducting the amount calculated by multiplying that fraction by 2 from the amount of severance pay or other such compensation after the retirement income deduction is deemed to be the amount of severance pay or other such compensation after the retirement income deduction, and if the tax amount of that Resident includes a fraction of less than 10 yen, the amount obtained by discarding that fraction is the tax amount sought.
（一）
| 退職所得控除額控除後の退職手当等の金額 | 税額 | 退職所得控除額控除後の退職手当等の金額 | 税額 | 退職所得控除額控除後の退職手当等の金額 | 税額 | |||
| 以上 | 未満 | 以上 | 未満 | 以上 | 未満 | |||
| 円 | 円 | 円 | 円 | 円 | 円 | 円 | 円 | 円 |
| ５１，０００ | ５２，０００ | ２，１３０ | １４２，０００ | １４４，０００ | ５，９４０ | |||
| ３，０００円未満 | ０ | |||||||
| ５２，０００ | ５３，０００ | ２，１７０ | １４４，０００ | １４６，０００ | ６，０２０ | |||
| ３，０００ | ４，０００ | １２０ | ５３，０００ | ５４，０００ | ２，２１０ | １４６，０００ | １４８，０００ | ６，１１０ |
| ４，０００ | ５，０００ | １６０ | ５４，０００ | ５５，０００ | ２，２５０ | １４８，０００ | １５０，０００ | ６，１９０ |
| ５，０００ | ６，０００ | ２００ | ５５，０００ | ５６，０００ | ２，３００ | １５０，０００ | １５２，０００ | ６，２７０ |
| ６，０００ | ７，０００ | ２５０ | ５６，０００ | ５７，０００ | ２，３４０ | １５２，０００ | １５４，０００ | ６，３６０ |
| ７，０００ | ８，０００ | ２９０ | ５７，０００ | ５８，０００ | ２，３８０ | １５４，０００ | １５６，０００ | ６，４４０ |
| ８，０００ | ９，０００ | ３３０ | ５８，０００ | ５９，０００ | ２，４２０ | １５６，０００ | １５８，０００ | ６，５２０ |
| ９，０００ | １０，０００ | ３７０ | ５９，０００ | ６０，０００ | ２，４６０ | １５８，０００ | １６０，０００ | ６，６１０ |
| １０，０００ | １１，０００ | ４１０ | ６０，０００ | ６２，０００ | ２，５１０ | １６０，０００ | １６２，０００ | ６，６９０ |
| １１，０００ | １２，０００ | ４６０ | ６２，０００ | ６４，０００ | ２，５９０ | １６２，０００ | １６４，０００ | ６，７７０ |
| １２，０００ | １３，０００ | ５００ | ６４，０００ | ６６，０００ | ２，６７０ | １６４，０００ | １６６，０００ | ６，８６０ |
| １３，０００ | １４，０００ | ５４０ | ６６，０００ | ６８，０００ | ２，７６０ | １６６，０００ | １６８，０００ | ６，９４０ |
| １４，０００ | １５，０００ | ５８０ | ６８，０００ | ７０，０００ | ２，８４０ | １６８，０００ | １７０，０００ | ７，０３０ |
| １５，０００ | １６，０００ | ６２０ | ７０，０００ | ７２，０００ | ２，９２０ | １７０，０００ | １７２，０００ | ７，１１０ |
| １６，０００ | １７，０００ | ６６０ | ７２，０００ | ７４，０００ | ３，０１０ | １７２，０００ | １７４，０００ | ７，１９０ |
| １７，０００ | １８，０００ | ７１０ | ７４，０００ | ７６，０００ | ３，０９０ | １７４，０００ | １７６，０００ | ７，２８０ |
| １８，０００ | １９，０００ | ７５０ | ７６，０００ | ７８，０００ | ３，１８０ | １７６，０００ | １７８，０００ | ７，３６０ |
| １９，０００ | ２０，０００ | ７９０ | ７８，０００ | ８０，０００ | ３，２６０ | １７８，０００ | １８０，０００ | ７，４４０ |
| ２０，０００ | ２１，０００ | ８３０ | ８０，０００ | ８２，０００ | ３，３４０ | １８０，０００ | １８４，０００ | ７，５３０ |
| ２１，０００ | ２２，０００ | ８７０ | ８２，０００ | ８４，０００ | ３，４３０ | １８４，０００ | １８８，０００ | ７，７００ |
| ２２，０００ | ２３，０００ | ９２０ | ８４，０００ | ８６，０００ | ３，５１０ | １８８，０００ | １９２，０００ | ７，８６０ |
| ２３，０００ | ２４，０００ | ９６０ | ８６，０００ | ８８，０００ | ３，５９０ | １９２，０００ | １９６，０００ | ８，０３０ |
| ２４，０００ | ２５，０００ | １，０００ | ８８，０００ | ９０，０００ | ３，６８０ | １９６，０００ | ２００，０００ | ８，２００ |
| ２５，０００ | ２６，０００ | １，０４０ | ９０，０００ | ９２，０００ | ３，７６０ | ２００，０００ | ２０４，０００ | ８，３７０ |
| ２６，０００ | ２７，０００ | １，０８０ | ９２，０００ | ９４，０００ | ３，８５０ | ２０４，０００ | ２０８，０００ | ８，５７０ |
| ２７，０００ | ２８，０００ | １，１２０ | ９４，０００ | ９６，０００ | ３，９３０ | ２０８，０００ | ２１２，０００ | ８，７７０ |
| ２８，０００ | ２９，０００ | １，１７０ | ９６，０００ | ９８，０００ | ４，０１０ | ２１２，０００ | ２１６，０００ | ８，９７０ |
| ２９，０００ | ３０，０００ | １，２１０ | ９８，０００ | １００，０００ | ４，１００ | ２１６，０００ | ２２０，０００ | ９，１７０ |
| ３０，０００ | ３１，０００ | １，２５０ | １００，０００ | １０２，０００ | ４，１８０ | ２２０，０００ | ２２４，０００ | ９，３７０ |
| ３１，０００ | ３２，０００ | １，２９０ | １０２，０００ | １０４，０００ | ４，２６０ | ２２４，０００ | ２２８，０００ | ９，５７０ |
| ３２，０００ | ３３，０００ | １，３３０ | １０４，０００ | １０６，０００ | ４，３５０ | ２２８，０００ | ２３２，０００ | ９，７７０ |
| ３３，０００ | ３４，０００ | １，３８０ | １０６，０００ | １０８，０００ | ４，４３０ | ２３２，０００ | ２３６，０００ | ９，９７０ |
| ３４，０００ | ３５，０００ | １，４２０ | １０８，０００ | １１０，０００ | ４，５１０ | ２３６，０００ | ２４０，０００ | １０，１７０ |
| ３５，０００ | ３６，０００ | １，４６０ | １１０，０００ | １１２，０００ | ４，６００ | ２４０，０００ | ２４４，０００ | １０，３７０ |
| ３６，０００ | ３７，０００ | １，５００ | １１２，０００ | １１４，０００ | ４，６８０ | ２４４，０００ | ２４８，０００ | １０，５７０ |
| ３７，０００ | ３８，０００ | １，５４０ | １１４，０００ | １１６，０００ | ４，７７０ | ２４８，０００ | ２５２，０００ | １０，７７０ |
| ３８，０００ | ３９，０００ | １，５９０ | １１６，０００ | １１８，０００ | ４，８５０ | ２５２，０００ | ２５６，０００ | １０，９７０ |
| ３９，０００ | ４０，０００ | １，６３０ | １１８，０００ | １２０，０００ | ４，９３０ | ２５６，０００ | ２６０，０００ | １１，１７０ |
| ４０，０００ | ４１，０００ | １，６７０ | １２０，０００ | １２２，０００ | ５，０２０ | ２６０，０００ | ２６４，０００ | １１，３７０ |
| ４１，０００ | ４２，０００ | １，７１０ | １２２，０００ | １２４，０００ | ５，１００ | ２６４，０００ | ２６８，０００ | １１，５７０ |
| ４２，０００ | ４３，０００ | １，７５０ | １２４，０００ | １２６，０００ | ５，１８０ | ２６８，０００ | ２７２，０００ | １１，７７０ |
| ４３，０００ | ４４，０００ | １，７９０ | １２６，０００ | １２８，０００ | ５，２７０ | ２７２，０００ | ２７６，０００ | １１，９７０ |
| ４４，０００ | ４５，０００ | １，８４０ | １２８，０００ | １３０，０００ | ５，３５０ | ２７６，０００ | ２８０，０００ | １２，１７０ |
| ４５，０００ | ４６，０００ | １，８８０ | １３０，０００ | １３２，０００ | ５，４４０ | ２８０，０００ | ２８４，０００ | １２，３７０ |
| ４６，０００ | ４７，０００ | １，９２０ | １３２，０００ | １３４，０００ | ５，５２０ | ２８４，０００ | ２８８，０００ | １２，５７０ |
| ４７，０００ | ４８，０００ | １，９６０ | １３４，０００ | １３６，０００ | ５，６００ | ２８８，０００ | ２９２，０００ | １２，７７０ |
| ４８，０００ | ４９，０００ | ２，０００ | １３６，０００ | １３８，０００ | ５，６９０ | ２９２，０００ | ２９６，０００ | １２，９７０ |
| ４９，０００ | ５０，０００ | ２，０５０ | １３８，０００ | １４０，０００ | ５，７７０ | ２９６，０００ | ３００，０００ | １３，１７０ |
| ５０，０００ | ５１，０００ | ２，０９０ | １４０，０００ | １４２，０００ | ５，８５０ | ３００，０００ | ３０４，０００ | １３，３７０ |
（二）
| 退職所得控除額控除後の退職手当等の金額 | 税額 | 退職所得控除額控除後の退職手当等の金額 | 税額 | 退職所得控除額控除後の退職手当等の金額 | 税額 | |||
| 以上 | 未満 | 以上 | 未満 | 以上 | 未満 | |||
| 円 | 円 | 円 | 円 | 円 | 円 | 円 | 円 | 円 |
| ３０４，０００ | ３０８，０００ | １３，５７０ | ５４６，０００ | ５５２，０００ | ２６，５４０ | ８６８，０００ | ８７６，０００ | ４９，６７０ |
| ３０８，０００ | ３１２，０００ | １３，７７０ | ５５２，０００ | ５５８，０００ | ２６，８８０ | ８７６，０００ | ８８４，０００ | ５０，２７０ |
| ３１２，０００ | ３１６，０００ | １３，９７０ | ５５８，０００ | ５６４，０００ | ２７，２１０ | ８８４，０００ | ８９２，０００ | ５０，８７０ |
| ３１６，０００ | ３２０，０００ | １４，１７０ | ５６４，０００ | ５７０，０００ | ２７，５５０ | ８９２，０００ | ９００，０００ | ５１，４７０ |
| ３２０，０００ | ３２４，０００ | １４，３７０ | ５７０，０００ | ５７６，０００ | ２７，８９０ | ９００，０００ | ９０８，０００ | ５２，０７０ |
| ３２４，０００ | ３２８，０００ | １４，５７０ | ５７６，０００ | ５８２，０００ | ２８，２２０ | ９０８，０００ | ９１６，０００ | ５２，６７０ |
| ３２８，０００ | ３３２，０００ | １４，７７０ | ５８２，０００ | ５８８，０００ | ２８，５６０ | ９１６，０００ | ９２４，０００ | ５３，２７０ |
| ３３２，０００ | ３３６，０００ | １４，９７０ | ５８８，０００ | ５９４，０００ | ２８，８９０ | ９２４，０００ | ９３２，０００ | ５３，８７０ |
| ３３６，０００ | ３４０，０００ | １５，１７０ | ５９４，０００ | ６００，０００ | ２９，２３０ | ９３２，０００ | ９４０，０００ | ５４，４７０ |
| ３４０，０００ | ３４４，０００ | １５，３７０ | ６００，０００ | ６０６，０００ | ２９，５７０ | ９４０，０００ | ９４８，０００ | ５５，０７０ |
| ３４４，０００ | ３４８，０００ | １５，５７０ | ６０６，０００ | ６１２，０００ | ３０，０２０ | ９４８，０００ | ９５６，０００ | ５５，６７０ |
| ３４８，０００ | ３５２，０００ | １５，７７０ | ６１２，０００ | ６１８，０００ | ３０，４７０ | ９５６，０００ | ９６４，０００ | ５６，２７０ |
| ３５２，０００ | ３５６，０００ | １５，９７０ | ６１８，０００ | ６２４，０００ | ３０，９２０ | ９６４，０００ | ９７２，０００ | ５６，８７０ |
| ３５６，０００ | ３６０，０００ | １６，１７０ | ６２４，０００ | ６３０，０００ | ３１，３７０ | ９７２，０００ | ９８０，０００ | ５７，４７０ |
| ３６０，０００ | ３６４，０００ | １６，３７０ | ６３０，０００ | ６３６，０００ | ３１，８２０ | ９８０，０００ | ９８８，０００ | ５８，０７０ |
| ３６４，０００ | ３６８，０００ | １６，５７０ | ６３６，０００ | ６４２，０００ | ３２，２７０ | ９８８，０００ | ９９６，０００ | ５８，６７０ |
| ３６８，０００ | ３７２，０００ | １６，７７０ | ６４２，０００ | ６４８，０００ | ３２，７２０ | ９９６，０００ | １，００４，０００ | ５９，２７０ |
| ３７２，０００ | ３７６，０００ | １６，９７０ | ６４８，０００ | ６５４，０００ | ３３，１７０ | １，００４，０００ | １，０１２，０００ | ５９，８９０ |
| ３７６，０００ | ３８０，０００ | １７，１７０ | ６５４，０００ | ６６０，０００ | ３３，６２０ | １，０１２，０００ | １，０２０，０００ | ６０，５４０ |
| ３８０，０００ | ３８４，０００ | １７，３７０ | ６６０，０００ | ６６６，０００ | ３４，０７０ | １，０２０，０００ | １，０２８，０００ | ６１，１９０ |
| ３８４，０００ | ３８８，０００ | １７，５７０ | ６６６，０００ | ６７２，０００ | ３４，５２０ | １，０２８，０００ | １，０３６，０００ | ６１，８３０ |
| ３８８，０００ | ３９２，０００ | １７，７７０ | ６７２，０００ | ６７８，０００ | ３４，９７０ | １，０３６，０００ | １，０４４，０００ | ６２，４８０ |
| ３９２，０００ | ３９６，０００ | １７，９７０ | ６７８，０００ | ６８４，０００ | ３５，４２０ | １，０４４，０００ | １，０５２，０００ | ６３，１３０ |
| ３９６，０００ | ４００，０００ | １８，１７０ | ６８４，０００ | ６９０，０００ | ３５，８７０ | １，０５２，０００ | １，０６０，０００ | ６３，７８０ |
| ４００，０００ | ４０４，０００ | １８，３７０ | ６９０，０００ | ６９６，０００ | ３６，３２０ | １，０６０，０００ | １，０６８，０００ | ６４，４３０ |
| ４０４，０００ | ４０８，０００ | １８，５９０ | ６９６，０００ | ７０２，０００ | ３６，７７０ | １，０６８，０００ | １，０７６，０００ | ６５，０７０ |
| ４０８，０００ | ４１２，０００ | １８，８１０ | ７０２，０００ | ７０８，０００ | ３７，２２０ | １，０７６，０００ | １，０８４，０００ | ６５，７２０ |
| ４１２，０００ | ４１６，０００ | １９，０４０ | ７０８，０００ | ７１４，０００ | ３７，６７０ | １，０８４，０００ | １，０９２，０００ | ６６，３７０ |
| ４１６，０００ | ４２０，０００ | １９，２６０ | ７１４，０００ | ７２０，０００ | ３８，１２０ | １，０９２，０００ | １，１００，０００ | ６７，０２０ |
| ４２０，０００ | ４２６，０００ | １９，４９０ | ７２０，０００ | ７２６，０００ | ３８，５７０ | １，１００，０００ | １，１０８，０００ | ６７，６７０ |
| ４２６，０００ | ４３２，０００ | １９，８２０ | ７２６，０００ | ７３２，０００ | ３９，０２０ | １，１０８，０００ | １，１１６，０００ | ６８，３１０ |
| ４３２，０００ | ４３８，０００ | ２０，１６０ | ７３２，０００ | ７３８，０００ | ３９，４７０ | １，１１６，０００ | １，１２４，０００ | ６８，９６０ |
| ４３８，０００ | ４４４，０００ | ２０，４９０ | ７３８，０００ | ７４４，０００ | ３９，９２０ | １，１２４，０００ | １，１３２，０００ | ６９，６１０ |
| ４４４，０００ | ４５０，０００ | ２０，８３０ | ７４４，０００ | ７５０，０００ | ４０，３７０ | １，１３２，０００ | １，１４０，０００ | ７０，２６０ |
| ４５０，０００ | ４５６，０００ | ２１，１７０ | ７５０，０００ | ７５６，０００ | ４０，８２０ | １，１４０，０００ | １，１４８，０００ | ７０，９１０ |
| ４５６，０００ | ４６２，０００ | ２１，５００ | ７５６，０００ | ７６２，０００ | ４１，２７０ | １，１４８，０００ | １，１５６，０００ | ７１，５５０ |
| ４６２，０００ | ４６８，０００ | ２１，８４０ | ７６２，０００ | ７６８，０００ | ４１，７２０ | １，１５６，０００ | １，１６４，０００ | ７２，２００ |
| ４６８，０００ | ４７４，０００ | ２２，１７０ | ７６８，０００ | ７７４，０００ | ４２，１７０ | １，１６４，０００ | １，１７２，０００ | ７２，８５０ |
| ４７４，０００ | ４８０，０００ | ２２，５１０ | ７７４，０００ | ７８０，０００ | ４２，６２０ | １，１７２，０００ | １，１８０，０００ | ７３，５００ |
| ４８０，０００ | ４８６，０００ | ２２，８５０ | ７８０，０００ | ７８８，０００ | ４３，０７０ | １，１８０，０００ | １，１８８，０００ | ７４，１５０ |
| ４８６，０００ | ４９２，０００ | ２３，１８０ | ７８８，０００ | ７９６，０００ | ４３，６７０ | １，１８８，０００ | １，１９６，０００ | ７４，７９０ |
| ４９２，０００ | ４９８，０００ | ２３，５２０ | ７９６，０００ | ８０４，０００ | ４４，２７０ | １，１９６，０００ | １，２０４，０００ | ７５，４４０ |
| ４９８，０００ | ５０４，０００ | ２３，８５０ | ８０４，０００ | ８１２，０００ | ４４，８７０ | １，２０４，０００ | １，２１２，０００ | ７６，１７０ |
| ５０４，０００ | ５１０，０００ | ２４，１９０ | ８１２，０００ | ８２０，０００ | ４５，４７０ | １，２１２，０００ | １，２２０，０００ | ７６，９７０ |
| ５１０，０００ | ５１６，０００ | ２４，５３０ | ８２０，０００ | ８２８，０００ | ４６，０７０ | １，２２０，０００ | １，２２８，０００ | ７７，７７０ |
| ５１６，０００ | ５２２，０００ | ２４，８６０ | ８２８，０００ | ８３６，０００ | ４６，６７０ | １，２２８，０００ | １，２３６，０００ | ７８，５７０ |
| ５２２，０００ | ５２８，０００ | ２５，２００ | ８３６，０００ | ８４４，０００ | ４７，２７０ | １，２３６，０００ | １，２４４，０００ | ７９，３７０ |
| ５２８，０００ | ５３４，０００ | ２５，５３０ | ８４４，０００ | ８５２，０００ | ４７，８７０ | １，２４４，０００ | １，２５２，０００ | ８０，１７０ |
| ５３４，０００ | ５４０，０００ | ２５，８７０ | ８５２，０００ | ８６０，０００ | ４８，４７０ | １，２５２，０００ | １，２６０，０００ | ８０，９７０ |
| ５４０，０００ | ５４６，０００ | ２６，２１０ | ８６０，０００ | ８６８，０００ | ４９，０７０ | １，２６０，０００ | １，２７０，０００ | ８１，７７０ |
（三）
| 退職所得控除額控除後の退職手当等の金額 | 税額 | 退職所得控除額控除後の退職手当等の金額 | 税額 | 退職所得控除額控除後の退職手当等の金額 | 税額 | |||
| 以上 | 未満 | 以上 | 未満 | 以上 | 未満 | |||
| 円 | 円 | 円 | 円 | 円 | 円 | 円 | 円 | |
| １，２７０，０００ | １，２８０，０００ | ８２，７７０ | １，７７０，０００ | １，７８０，０００ | １３３，７９０ | ５，０００，０００ | ６，０００，０００ | 退職所得控除額控除後の退職手当等の金額に１８．１％を乗じて算出した金額から２９８，４３０円を控除した金額 |
| １，２８０，０００ | １，２９０，０００ | ８３，７７０ | １，７８０，０００ | １，７９０，０００ | １３４，８５０ | |||
| １，２９０，０００ | １，３００，０００ | ８４，７７０ | １，７９０，０００ | １，８００，０００ | １３５，９１０ | |||
| １，３００，０００ | １，３１０，０００ | ８５，７７０ | １，８００，０００ | １，８１０，０００ | １３６，９７０ | |||
| １，３１０，０００ | １，３２０，０００ | ８６，７７０ | １，８１０，０００ | １，８２０，０００ | １３８，０３０ | |||
| １，３２０，０００ | １，３３０，０００ | ８７，７７０ | １，８２０，０００ | １，８３０，０００ | １３９，０９０ | ６，０００，０００ | ８，０００，０００ | 退職所得控除額控除後の退職手当等の金額に２０％を乗じて算出した金額から４１２，４３０円を控除した金額 |
| １，３３０，０００ | １，３４０，０００ | ８８，７７０ | １，８３０，０００ | １，８４０，０００ | １４０，１５０ | |||
| １，３４０，０００ | １，３５０，０００ | ８９，７７０ | １，８４０，０００ | １，８５０，０００ | １４１，２１０ | |||
| １，３５０，０００ | １，３６０，０００ | ９０，７７０ | １，８５０，０００ | １，８６０，０００ | １４２，２７０ | |||
| １，３６０，０００ | １，３７０，０００ | ９１，７７０ | １，８６０，０００ | １，８７０，０００ | １４３，３３０ | |||
| １，３７０，０００ | １，３８０，０００ | ９２，７７０ | １，８７０，０００ | １，８８０，０００ | １４４，３９０ | ８，０００，０００ | １２，０００，０００ | 退職所得控除額控除後の退職手当等の金額に２２．５％を乗じて算出した金額から６１２，４３０円を控除した金額 |
| １，３８０，０００ | １，３９０，０００ | ９３，７７０ | １，８８０，０００ | １，８９０，０００ | １４５，４５０ | |||
| １，３９０，０００ | １，４００，０００ | ９４，７７０ | １，８９０，０００ | １，９００，０００ | １４６，５１０ | |||
| １，４００，０００ | １，４１０，０００ | ９５，７７０ | １，９００，０００ | １，９１０，０００ | １４７，５７０ | |||
| １，４１０，０００ | １，４２０，０００ | ９６，７７０ | １，９１０，０００ | １，９２０，０００ | １４８，６３０ | |||
| １，４２０，０００ | １，４３０，０００ | ９７，７７０ | １，９２０，０００ | １，９３０，０００ | １４９，６９０ | １２，０００，０００ | ２０，０００，０００ | 退職所得控除額控除後の退職手当等の金額に２５％を乗じて算出した金額から９１２，４３０円を控除した金額 |
| １，４３０，０００ | １，４４０，０００ | ９８，７７０ | １，９３０，０００ | １，９４０，０００ | １５０，７５０ | |||
| １，４４０，０００ | １，４５０，０００ | ９９，７７０ | １，９４０，０００ | １，９５０，０００ | １５１，８１０ | |||
| １，４５０，０００ | １，４６０，０００ | １００，７７０ | １，９５０，０００ | １，９６０，０００ | １５２，８７０ | |||
| １，４６０，０００ | １，４７０，０００ | １０１，７７０ | １，９６０，０００ | １，９７０，０００ | １５３，９３０ | |||
| １，４７０，０００ | １，４８０，０００ | １０２，７７０ | １，９７０，０００ | １，９８０，０００ | １５４，９９０ | ２０，０００，０００ | ４０，０００，０００ | 退職所得控除額控除後の退職手当等の金額に２７．５％を乗じて算出した金額から１，４１２，４３０円を控除した金額 |
| １，４８０，０００ | １，４９０，０００ | １０３，７７０ | １，９８０，０００ | １，９９０，０００ | １５６，０５０ | |||
| １，４９０，０００ | １，５００，０００ | １０４，７７０ | １，９９０，０００ | ２，０００，０００ | １５７，１１０ | |||
| １，５００，０００ | １，５１０，０００ | １０５，７７０ | ||||||
| １，５１０，０００ | １，５２０，０００ | １０６，７７０ | ||||||
| １，５２０，０００ | １，５３０，０００ | １０７，７７０ | ２，０００，０００ | ２，４００，０００ | 退職所得控除額控除後の退職手当等の金額に１２．５％を乗じて算出した金額から９１，８３０円を控除した金額 | ４０，０００，０００ | ６０，０００，０００ | 退職所得控除額控除後の退職手当等の金額に３０％を乗じて算出した金額から２，４１２，４３０円を控除した金額 |
| １，５３０，０００ | １，５４０，０００ | １０８，７７０ | ||||||
| １，５４０，０００ | １，５５０，０００ | １０９，７７０ | ||||||
| １，５５０，０００ | １，５６０，０００ | １１０，７７０ | ||||||
| １，５６０，０００ | １，５７０，０００ | １１１，７７０ | ||||||
| １，５７０，０００ | １，５８０，０００ | １１２，７７０ | ２，４００，０００ | ３，０００，０００ | 退職所得控除額控除後の退職手当等の金額に１３．１％を乗じて算出した金額から１０６，２３０円を控除した金額 | ６０，０００，０００ | ９０，０００，０００ | 退職所得控除額控除後の退職手当等の金額に３２．５％を乗じて算出した金額から３，９１２，４３０円を控除した金額 |
| １，５８０，０００ | １，５９０，０００ | １１３，７７０ | ||||||
| １，５９０，０００ | １，６００，０００ | １１４，７７０ | ||||||
| １，６００，０００ | １，６１０，０００ | １１５，７７０ | ||||||
| １，６１０，０００ | １，６２０，０００ | １１６，８３０ | ||||||
| １，６２０，０００ | １，６３０，０００ | １１７，８９０ | ３，０００，０００ | ３，６００，０００ | 退職所得控除額控除後の退職手当等の金額に１５％を乗じて算出した金額から１６３，２３０円を控除した金額 | ９０，０００，０００ | １２０，０００，０００ | 退職所得控除額控除後の退職手当等の金額に３５％を乗じて算出した金額から６，１６２，４３０円を控除した金額 |
| １，６３０，０００ | １，６４０，０００ | １１８，９５０ | ||||||
| １，６４０，０００ | １，６５０，０００ | １２０，０１０ | ||||||
| １，６５０，０００ | １，６６０，０００ | １２１，０７０ | ||||||
| １，６６０，０００ | １，６７０，０００ | １２２，１３０ | ||||||
| １，６７０，０００ | １，６８０，０００ | １２３，１９０ | ３，６００，０００ | ４，４００，０００ | 退職所得控除額控除後の退職手当等の金額に１５．６％を乗じて算出した金額から１８４，８３０円を控除した金額 | １２０，０００，０００円以上 | 退職所得控除額控除後の退職手当等の金額に３７．５％を乗じて算出した金額から９，１６２，４３０円を控除した金額 | |
| １，６８０，０００ | １，６９０，０００ | １２４，２５０ | ||||||
| １，６９０，０００ | １，７００，０００ | １２５，３１０ | ||||||
| １，７００，０００ | １，７１０，０００ | １２６，３７０ | ||||||
| １，７１０，０００ | １，７２０，０００ | １２７，４３０ | ||||||
| １，７２０，０００ | １，７３０，０００ | １２８，４９０ | ４，４００，０００ | ５，０００，０００ | 退職所得控除額控除後の退職手当等の金額に１７．５％を乗じて算出した金額から２６８，４３０円を控除した金額 | |||
| １，７３０，０００ | １，７４０，０００ | １２９，５５０ | ||||||
| １，７４０，０００ | １，７５０，０００ | １３０，６１０ | ||||||
| １，７５０，０００ | １，７６０，０００ | １３１，６７０ | ||||||
| １，７６０，０００ | １，７７０，０００ | １３２，７３０ | ||||||
（注） この表において「退職所得控除額控除後の退職手当等の金額」とは、退職手当等の金額から新法第二百一条第二項（退職所得に係る徴収税額）に規定する退職所得控除額を控除した残額をいう。
（備考） 税額を求めるには、まず、退職所得控除額控除後の退職手当等の金額を求め、次に、その金額に応じて「退職所得控除額控除後の退職手当等の金額」欄の該当する行を求めるものとし、その行の「税額」欄に記載されている金額が、その求める税額である。この場合において、退職所得控除額控除後の退職手当等の金額が２，０００，０００円以上の居住者の退職所得控除額控除後の退職手当等の金額の２分の１に相当する金額に１００円未満の端数があるときは、その端数の金額に２を乗じて計算した金額を退職所得控除額控除後の退職手当等の金額から控除した後の金額を退職所得控除額控除後の退職手当等の金額とみなすものとし、その居住者の税額に１０円未満の端数があるときは、これを切り捨てた額をもつてその求める税額とする。