Supplementary Provisions, Appended Table 2
附則別表第二昭和４２年分の山林所得に係る所得税の簡易税額表
(1)
| Taxable timber income | Tax amount | Taxable timber income | Tax amount | Taxable timber income | Tax amount | |||
| At least | Less than | At least | Less than | At least | Less than | |||
| yen | yen | yen | yen | yen | yen | yen | yen | yen |
| Less than 2,000 yen | 0 | 51,000 | 52,000 | 4,400 | 137,000 | 139,000 | 12,000 | |
| 2,000 | 3,000 | 100 | 52,000 | 53,000 | 4,500 | 139,000 | 141,000 | 12,200 |
| 3,000 | 4,000 | 200 | 53,000 | 54,000 | 4,600 | 141,000 | 143,000 | 12,400 |
| 4,000 | 5,000 | 300 | 54,000 | 55,000 | 4,700 | 143,000 | 145,000 | 12,500 |
| 5,000 | 6,000 | 400 | 55,000 | 56,000 | 4,800 | 145,000 | 147,000 | 12,700 |
| 6,000 | 7,000 | 500 | 56,000 | 57,000 | 4,900 | 147,000 | 149,000 | 12,900 |
| 7,000 | 8,000 | 600 | 57,000 | 58,000 | 5,000 | 149,000 | 151,000 | 13,100 |
| 8,000 | 9,000 | 700 | 58,000 | 59,000 | 5,100 | 151,000 | 153,000 | 13,200 |
| 9,000 | 10,000 | 700 | 59,000 | 60,000 | 5,100 | 153,000 | 155,000 | 13,400 |
| 10,000 | 11,000 | 800 | 60,000 | 61,000 | 5,200 | 155,000 | 157,000 | 13,600 |
| 11,000 | 12,000 | 900 | 61,000 | 62,000 | 5,300 | 157,000 | 159,000 | 13,800 |
| 12,000 | 13,000 | 1,000 | 62,000 | 63,000 | 5,400 | 159,000 | 161,000 | 13,900 |
| 13,000 | 14,000 | 1,100 | 63,000 | 64,000 | 5,500 | 161,000 | 163,000 | 14,100 |
| 14,000 | 15,000 | 1,200 | 64,000 | 65,000 | 5,600 | 163,000 | 165,000 | 14,300 |
| 15,000 | 16,000 | 1,300 | 65,000 | 67,000 | 5,700 | 165,000 | 167,000 | 14,500 |
| 16,000 | 17,000 | 1,400 | 67,000 | 69,000 | 5,800 | 167,000 | 169,000 | 14,600 |
| 17,000 | 18,000 | 1,400 | 69,000 | 71,000 | 6,000 | 169,000 | 171,000 | 14,800 |
| 18,000 | 19,000 | 1,500 | 71,000 | 73,000 | 6,200 | 171,000 | 173,000 | 15,000 |
| 19,000 | 20,000 | 1,600 | 73,000 | 75,000 | 6,400 | 173,000 | 175,000 | 15,200 |
| 20,000 | 21,000 | 1,700 | 75,000 | 77,000 | 6,600 | 175,000 | 177,000 | 15,400 |
| 21,000 | 22,000 | 1,800 | 77,000 | 79,000 | 6,700 | 177,000 | 179,000 | 15,500 |
| 22,000 | 23,000 | 1,900 | 79,000 | 81,000 | 6,900 | 179,000 | 181,000 | 15,700 |
| 23,000 | 24,000 | 2,000 | 81,000 | 83,000 | 7,100 | 181,000 | 183,000 | 15,900 |
| 24,000 | 25,000 | 2,100 | 83,000 | 85,000 | 7,300 | 183,000 | 185,000 | 16,100 |
| 25,000 | 26,000 | 2,200 | 85,000 | 87,000 | 7,400 | 185,000 | 187,000 | 16,200 |
| 26,000 | 27,000 | 2,200 | 87,000 | 89,000 | 7,600 | 187,000 | 189,000 | 16,400 |
| 27,000 | 28,000 | 2,300 | 89,000 | 91,000 | 7,800 | 189,000 | 191,000 | 16,600 |
| 28,000 | 29,000 | 2,400 | 91,000 | 93,000 | 8,000 | 191,000 | 193,000 | 16,800 |
| 29,000 | 30,000 | 2,500 | 93,000 | 95,000 | 8,100 | 193,000 | 195,000 | 16,900 |
| 30,000 | 31,000 | 2,600 | 95,000 | 97,000 | 8,300 | 195,000 | 198,000 | 17,100 |
| 31,000 | 32,000 | 2,700 | 97,000 | 99,000 | 8,500 | 198,000 | 201,000 | 17,400 |
| 32,000 | 33,000 | 2,800 | 99,000 | 101,000 | 8,700 | 201,000 | 204,000 | 17,600 |
| 33,000 | 34,000 | 2,900 | 101,000 | 103,000 | 8,800 | 204,000 | 207,000 | 17,900 |
| 34,000 | 35,000 | 2,900 | 103,000 | 105,000 | 9,000 | 207,000 | 210,000 | 18,200 |
| 35,000 | 36,000 | 3,000 | 105,000 | 107,000 | 9,200 | 210,000 | 213,000 | 18,400 |
| 36,000 | 37,000 | 3,100 | 107,000 | 109,000 | 9,400 | 213,000 | 216,000 | 18,700 |
| 37,000 | 38,000 | 3,200 | 109,000 | 111,000 | 9,500 | 216,000 | 219,000 | 19,000 |
| 38,000 | 39,000 | 3,300 | 111,000 | 113,000 | 9,700 | 219,000 | 222,000 | 19,200 |
| 39,000 | 40,000 | 3,400 | 113,000 | 115,000 | 9,900 | 222,000 | 225,000 | 19,500 |
| 40,000 | 41,000 | 3,500 | 115,000 | 117,000 | 10,100 | 225,000 | 228,000 | 19,800 |
| 41,000 | 42,000 | 3,600 | 117,000 | 119,000 | 10,200 | 228,000 | 231,000 | 20,000 |
| 42,000 | 43,000 | 3,600 | 119,000 | 121,000 | 10,400 | 231,000 | 234,000 | 20,300 |
| 43,000 | 44,000 | 3,700 | 121,000 | 123,000 | 10,600 | 234,000 | 237,000 | 20,500 |
| 44,000 | 45,000 | 3,800 | 123,000 | 125,000 | 10,800 | 237,000 | 240,000 | 20,800 |
| 45,000 | 46,000 | 3,900 | 125,000 | 127,000 | 11,000 | 240,000 | 243,000 | 21,100 |
| 46,000 | 47,000 | 4,000 | 127,000 | 129,000 | 11,100 | 243,000 | 246,000 | 21,300 |
| 47,000 | 48,000 | 4,100 | 129,000 | 131,000 | 11,300 | 246,000 | 249,000 | 21,600 |
| 48,000 | 49,000 | 4,200 | 131,000 | 133,000 | 11,500 | 249,000 | 252,000 | 21,900 |
| 49,000 | 50,000 | 4,300 | 133,000 | 135,000 | 11,700 | 252,000 | 255,000 | 22,100 |
| 50,000 | 51,000 | 4,400 | 135,000 | 137,000 | 11,800 | 255,000 | 258,000 | 22,400 |
(2)
| Taxable timber income | Tax amount | Taxable timber income | Tax amount | Taxable timber income | Tax amount | |||
| At least | Less than | At least | Less than | At least | Less than | |||
| yen | yen | yen | yen | yen | yen | yen | yen | yen |
| 258,000 | 261,000 | 22,700 | 414,000 | 418,000 | 36,400 | 614,000 | 618,000 | 55,400 |
| 261,000 | 264,000 | 22,900 | 418,000 | 422,000 | 36,700 | 618,000 | 622,000 | 55,800 |
| 264,000 | 267,000 | 23,200 | 422,000 | 426,000 | 37,100 | 622,000 | 626,000 | 56,200 |
| 267,000 | 270,000 | 23,400 | 426,000 | 430,000 | 37,400 | 626,000 | 630,000 | 56,600 |
| 270,000 | 273,000 | 23,700 | 430,000 | 434,000 | 37,800 | 630,000 | 634,000 | 57,000 |
| 273,000 | 276,000 | 24,000 | 434,000 | 438,000 | 38,100 | 634,000 | 638,000 | 57,400 |
| 276,000 | 279,000 | 24,200 | 438,000 | 442,000 | 38,500 | 638,000 | 642,000 | 57,800 |
| 279,000 | 282,000 | 24,500 | 442,000 | 446,000 | 38,800 | 642,000 | 646,000 | 58,200 |
| 282,000 | 285,000 | 24,800 | 446,000 | 450,000 | 39,200 | 646,000 | 650,000 | 58,600 |
| 285,000 | 288,000 | 25,000 | 450,000 | 454,000 | 39,600 | 650,000 | 655,000 | 59,000 |
| 288,000 | 291,000 | 25,300 | 454,000 | 458,000 | 39,900 | 655,000 | 660,000 | 59,500 |
| 291,000 | 294,000 | 25,600 | 458,000 | 462,000 | 40,300 | 660,000 | 665,000 | 60,000 |
| 294,000 | 297,000 | 25,800 | 462,000 | 466,000 | 40,600 | 665,000 | 670,000 | 60,500 |
| 297,000 | 300,000 | 26,100 | 466,000 | 470,000 | 41,000 | 670,000 | 675,000 | 61,000 |
| 300,000 | 303,000 | 26,400 | 470,000 | 474,000 | 41,300 | 675,000 | 680,000 | 61,500 |
| 303,000 | 306,000 | 26,600 | 474,000 | 478,000 | 41,700 | 680,000 | 685,000 | 62,000 |
| 306,000 | 309,000 | 26,900 | 478,000 | 482,000 | 42,000 | 685,000 | 690,000 | 62,500 |
| 309,000 | 312,000 | 27,100 | 482,000 | 486,000 | 42,400 | 690,000 | 695,000 | 63,000 |
| 312,000 | 315,000 | 27,400 | 486,000 | 490,000 | 42,700 | 695,000 | 700,000 | 63,500 |
| 315,000 | 318,000 | 27,700 | 490,000 | 494,000 | 43,100 | 700,000 | 705,000 | 64,000 |
| 318,000 | 321,000 | 27,900 | 494,000 | 498,000 | 43,400 | 705,000 | 710,000 | 64,500 |
| 321,000 | 324,000 | 28,200 | 498,000 | 502,000 | 43,800 | 710,000 | 715,000 | 65,000 |
| 324,000 | 327,000 | 28,500 | 502,000 | 506,000 | 44,200 | 715,000 | 720,000 | 65,500 |
| 327,000 | 330,000 | 28,700 | 506,000 | 510,000 | 44,600 | 720,000 | 725,000 | 66,000 |
| 330,000 | 333,000 | 29,000 | 510,000 | 514,000 | 45,000 | 725,000 | 730,000 | 66,500 |
| 333,000 | 336,000 | 29,300 | 514,000 | 518,000 | 45,400 | 730,000 | 735,000 | 67,000 |
| 336,000 | 339,000 | 29,500 | 518,000 | 522,000 | 45,800 | 735,000 | 740,000 | 67,500 |
| 339,000 | 342,000 | 29,800 | 522,000 | 526,000 | 46,200 | 740,000 | 745,000 | 68,000 |
| 342,000 | 345,000 | 30,000 | 526,000 | 530,000 | 46,600 | 745,000 | 750,000 | 68,500 |
| 345,000 | 348,000 | 30,300 | 530,000 | 534,000 | 47,000 | 750,000 | 755,000 | 69,000 |
| 348,000 | 351,000 | 30,600 | 534,000 | 538,000 | 47,400 | 755,000 | 760,000 | 69,500 |
| 351,000 | 354,000 | 30,800 | 538,000 | 542,000 | 47,800 | 760,000 | 765,000 | 70,000 |
| 354,000 | 357,000 | 31,100 | 542,000 | 546,000 | 48,200 | 765,000 | 770,000 | 70,500 |
| 357,000 | 360,000 | 31,400 | 546,000 | 550,000 | 48,600 | 770,000 | 775,000 | 71,000 |
| 360,000 | 363,000 | 31,600 | 550,000 | 554,000 | 49,000 | 775,000 | 780,000 | 71,500 |
| 363,000 | 366,000 | 31,900 | 554,000 | 558,000 | 49,400 | 780,000 | 785,000 | 72,000 |
| 366,000 | 369,000 | 32,200 | 558,000 | 562,000 | 49,800 | 785,000 | 790,000 | 72,500 |
| 369,000 | 372,000 | 32,400 | 562,000 | 566,000 | 50,200 | 790,000 | 795,000 | 73,000 |
| 372,000 | 375,000 | 32,700 | 566,000 | 570,000 | 50,600 | 795,000 | 800,000 | 73,500 |
| 375,000 | 378,000 | 33,000 | 570,000 | 574,000 | 51,000 | 800,000 | 805,000 | 74,000 |
| 378,000 | 381,000 | 33,200 | 574,000 | 578,000 | 51,400 | 805,000 | 810,000 | 74,500 |
| 381,000 | 384,000 | 33,500 | 578,000 | 582,000 | 51,800 | 810,000 | 815,000 | 75,000 |
| 384,000 | 387,000 | 33,700 | 582,000 | 586,000 | 52,200 | 815,000 | 820,000 | 75,500 |
| 387,000 | 390,000 | 34,000 | 586,000 | 590,000 | 52,600 | 820,000 | 825,000 | 76,000 |
| 390,000 | 394,000 | 34,300 | 590,000 | 594,000 | 53,000 | 825,000 | 830,000 | 76,500 |
| 394,000 | 398,000 | 34,600 | 594,000 | 598,000 | 53,400 | 830,000 | 835,000 | 77,000 |
| 398,000 | 402,000 | 35,000 | 598,000 | 602,000 | 53,800 | 835,000 | 840,000 | 77,500 |
| 402,000 | 406,000 | 35,300 | 602,000 | 606,000 | 54,200 | 840,000 | 845,000 | 78,000 |
| 406,000 | 410,000 | 35,700 | 606,000 | 610,000 | 54,600 | 845,000 | 850,000 | 78,500 |
| 410,000 | 414,000 | 36,000 | 610,000 | 614,000 | 55,000 | 850,000 | 855,000 | 79,000 |
(3)
| Taxable timber income | Tax amount | Taxable timber income | Tax amount | Taxable timber income | Tax amount | |||
| At least | Less than | At least | Less than | At least | Less than | |||
| yen | yen | yen | yen | yen | yen | yen | ||
| 855,000 | 860,000 | 79,500 | 1,500,000 | 3,000,000 | The amount calculated by multiplying the taxable timber income by 15%, less 81,000 yen | 30,000,000 | 50,000,000 | The amount calculated by multiplying the taxable timber income by 50%, less 4,656,000 yen |
| 860,000 | 865,000 | 80,000 | ||||||
| 865,000 | 870,000 | 80,500 | ||||||
| 870,000 | 875,000 | 81,000 | ||||||
| 875,000 | 880,000 | 81,500 | ||||||
| 880,000 | 885,000 | 82,000 | 3,000,000 | 5,000,000 | The amount calculated by multiplying the taxable timber income by 20%, less 231,000 yen | 50,000,000 | 100,000,000 | The amount calculated by multiplying the taxable timber income by 55%, less 7,156,000 yen |
| 885,000 | 890,000 | 82,500 | ||||||
| 890,000 | 895,000 | 83,000 | ||||||
| 895,000 | 900,000 | 83,500 | ||||||
| 900,000 | 905,000 | 84,000 | ||||||
| 905,000 | 910,000 | 84,500 | 5,000,000 | 7,500,000 | The amount calculated by multiplying the taxable timber income by 25%, less 481,000 yen | 100,000,000 | 150,000,000 | The amount calculated by multiplying the taxable timber income by 60%, less 12,156,000 yen |
| 910,000 | 915,000 | 85,000 | ||||||
| 915,000 | 920,000 | 85,500 | ||||||
| 920,000 | 925,000 | 86,000 | ||||||
| 925,000 | 930,000 | 86,500 | ||||||
| 930,000 | 935,000 | 87,000 | 7,500,000 | 11,000,000 | The amount calculated by multiplying the taxable timber income by 30%, less 856,000 yen | 150,000,000 | 225,000,000 | The amount calculated by multiplying the taxable timber income by 65%, less 19,656,000 yen |
| 935,000 | 940,000 | 87,500 | ||||||
| 940,000 | 945,000 | 88,000 | ||||||
| 945,000 | 950,000 | 88,500 | ||||||
| 950,000 | 955,000 | 89,000 | ||||||
| 955,000 | 960,000 | 89,500 | 11,000,000 | 15,000,000 | The amount calculated by multiplying the taxable timber income by 35%, less 1,406,000 yen | 225,000,000 | 300,000,000 | The amount calculated by multiplying the taxable timber income by 70%, less 30,906,000 yen |
| 960,000 | 965,000 | 90,000 | ||||||
| 965,000 | 970,000 | 90,500 | ||||||
| 970,000 | 975,000 | 91,000 | ||||||
| 975,000 | 980,000 | 91,500 | ||||||
| 980,000 | 985,000 | 92,000 | 15,000,000 | 20,000,000 | The amount calculated by multiplying the taxable timber income by 40%, less 2,156,000 yen | 300,000,000 yen or more | The amount calculated by multiplying the taxable timber income by 75%, less 45,906,000 yen | |
| 985,000 | 990,000 | 92,500 | ||||||
| 990,000 | 995,000 | 93,000 | ||||||
| 995,000 | 1,000,000 | 93,500 | ||||||
| 1,000,000 | 1,500,000 | The amount calculated by multiplying the taxable timber income by 10%, less 6,000 yen | 20,000,000 | 30,000,000 | The amount calculated by multiplying the taxable timber income by 45%, less 3,156,000 yen | |||
(Remarks) To find the tax amount on taxable timber income, find the applicable row of the "Taxable timber income" column according to the taxable timber income; the amount stated in the "Tax amount" column of that row is the tax amount sought.
（一）
| 課税山林所得金額 | 税額 | 課税山林所得金額 | 税額 | 課税山林所得金額 | 税額 | |||
| 以上 | 未満 | 以上 | 未満 | 以上 | 未満 | |||
| 円 | 円 | 円 | 円 | 円 | 円 | 円 | 円 | 円 |
| ２，０００円未満 | ０ | ５１，０００ | ５２，０００ | ４，４００ | １３７，０００ | １３９，０００ | １２，０００ | |
| ２，０００ | ３，０００ | １００ | ５２，０００ | ５３，０００ | ４，５００ | １３９，０００ | １４１，０００ | １２，２００ |
| ３，０００ | ４，０００ | ２００ | ５３，０００ | ５４，０００ | ４，６００ | １４１，０００ | １４３，０００ | １２，４００ |
| ４，０００ | ５，０００ | ３００ | ５４，０００ | ５５，０００ | ４，７００ | １４３，０００ | １４５，０００ | １２，５００ |
| ５，０００ | ６，０００ | ４００ | ５５，０００ | ５６，０００ | ４，８００ | １４５，０００ | １４７，０００ | １２，７００ |
| ６，０００ | ７，０００ | ５００ | ５６，０００ | ５７，０００ | ４，９００ | １４７，０００ | １４９，０００ | １２，９００ |
| ７，０００ | ８，０００ | ６００ | ５７，０００ | ５８，０００ | ５，０００ | １４９，０００ | １５１，０００ | １３，１００ |
| ８，０００ | ９，０００ | ７００ | ５８，０００ | ５９，０００ | ５，１００ | １５１，０００ | １５３，０００ | １３，２００ |
| ９，０００ | １０，０００ | ７００ | ５９，０００ | ６０，０００ | ５，１００ | １５３，０００ | １５５，０００ | １３，４００ |
| １０，０００ | １１，０００ | ８００ | ６０，０００ | ６１，０００ | ５，２００ | １５５，０００ | １５７，０００ | １３，６００ |
| １１，０００ | １２，０００ | ９００ | ６１，０００ | ６２，０００ | ５，３００ | １５７，０００ | １５９，０００ | １３，８００ |
| １２，０００ | １３，０００ | １，０００ | ６２，０００ | ６３，０００ | ５，４００ | １５９，０００ | １６１，０００ | １３，９００ |
| １３，０００ | １４，０００ | １，１００ | ６３，０００ | ６４，０００ | ５，５００ | １６１，０００ | １６３，０００ | １４，１００ |
| １４，０００ | １５，０００ | １，２００ | ６４，０００ | ６５，０００ | ５，６００ | １６３，０００ | １６５，０００ | １４，３００ |
| １５，０００ | １６，０００ | １，３００ | ６５，０００ | ６７，０００ | ５，７００ | １６５，０００ | １６７，０００ | １４，５００ |
| １６，０００ | １７，０００ | １，４００ | ６７，０００ | ６９，０００ | ５，８００ | １６７，０００ | １６９，０００ | １４，６００ |
| １７，０００ | １８，０００ | １，４００ | ６９，０００ | ７１，０００ | ６，０００ | １６９，０００ | １７１，０００ | １４，８００ |
| １８，０００ | １９，０００ | １，５００ | ７１，０００ | ７３，０００ | ６，２００ | １７１，０００ | １７３，０００ | １５，０００ |
| １９，０００ | ２０，０００ | １，６００ | ７３，０００ | ７５，０００ | ６，４００ | １７３，０００ | １７５，０００ | １５，２００ |
| ２０，０００ | ２１，０００ | １，７００ | ７５，０００ | ７７，０００ | ６，６００ | １７５，０００ | １７７，０００ | １５，４００ |
| ２１，０００ | ２２，０００ | １，８００ | ７７，０００ | ７９，０００ | ６，７００ | １７７，０００ | １７９，０００ | １５，５００ |
| ２２，０００ | ２３，０００ | １，９００ | ７９，０００ | ８１，０００ | ６，９００ | １７９，０００ | １８１，０００ | １５，７００ |
| ２３，０００ | ２４，０００ | ２，０００ | ８１，０００ | ８３，０００ | ７，１００ | １８１，０００ | １８３，０００ | １５，９００ |
| ２４，０００ | ２５，０００ | ２，１００ | ８３，０００ | ８５，０００ | ７，３００ | １８３，０００ | １８５，０００ | １６，１００ |
| ２５，０００ | ２６，０００ | ２，２００ | ８５，０００ | ８７，０００ | ７，４００ | １８５，０００ | １８７，０００ | １６，２００ |
| ２６，０００ | ２７，０００ | ２，２００ | ８７，０００ | ８９，０００ | ７，６００ | １８７，０００ | １８９，０００ | １６，４００ |
| ２７，０００ | ２８，０００ | ２，３００ | ８９，０００ | ９１，０００ | ７，８００ | １８９，０００ | １９１，０００ | １６，６００ |
| ２８，０００ | ２９，０００ | ２，４００ | ９１，０００ | ９３，０００ | ８，０００ | １９１，０００ | １９３，０００ | １６，８００ |
| ２９，０００ | ３０，０００ | ２，５００ | ９３，０００ | ９５，０００ | ８，１００ | １９３，０００ | １９５，０００ | １６，９００ |
| ３０，０００ | ３１，０００ | ２，６００ | ９５，０００ | ９７，０００ | ８，３００ | １９５，０００ | １９８，０００ | １７，１００ |
| ３１，０００ | ３２，０００ | ２，７００ | ９７，０００ | ９９，０００ | ８，５００ | １９８，０００ | ２０１，０００ | １７，４００ |
| ３２，０００ | ３３，０００ | ２，８００ | ９９，０００ | １０１，０００ | ８，７００ | ２０１，０００ | ２０４，０００ | １７，６００ |
| ３３，０００ | ３４，０００ | ２，９００ | １０１，０００ | １０３，０００ | ８，８００ | ２０４，０００ | ２０７，０００ | １７，９００ |
| ３４，０００ | ３５，０００ | ２，９００ | １０３，０００ | １０５，０００ | ９，０００ | ２０７，０００ | ２１０，０００ | １８，２００ |
| ３５，０００ | ３６，０００ | ３，０００ | １０５，０００ | １０７，０００ | ９，２００ | ２１０，０００ | ２１３，０００ | １８，４００ |
| ３６，０００ | ３７，０００ | ３，１００ | １０７，０００ | １０９，０００ | ９，４００ | ２１３，０００ | ２１６，０００ | １８，７００ |
| ３７，０００ | ３８，０００ | ３，２００ | １０９，０００ | １１１，０００ | ９，５００ | ２１６，０００ | ２１９，０００ | １９，０００ |
| ３８，０００ | ３９，０００ | ３，３００ | １１１，０００ | １１３，０００ | ９，７００ | ２１９，０００ | ２２２，０００ | １９，２００ |
| ３９，０００ | ４０，０００ | ３，４００ | １１３，０００ | １１５，０００ | ９，９００ | ２２２，０００ | ２２５，０００ | １９，５００ |
| ４０，０００ | ４１，０００ | ３，５００ | １１５，０００ | １１７，０００ | １０，１００ | ２２５，０００ | ２２８，０００ | １９，８００ |
| ４１，０００ | ４２，０００ | ３，６００ | １１７，０００ | １１９，０００ | １０，２００ | ２２８，０００ | ２３１，０００ | ２０，０００ |
| ４２，０００ | ４３，０００ | ３，６００ | １１９，０００ | １２１，０００ | １０，４００ | ２３１，０００ | ２３４，０００ | ２０，３００ |
| ４３，０００ | ４４，０００ | ３，７００ | １２１，０００ | １２３，０００ | １０，６００ | ２３４，０００ | ２３７，０００ | ２０，５００ |
| ４４，０００ | ４５，０００ | ３，８００ | １２３，０００ | １２５，０００ | １０，８００ | ２３７，０００ | ２４０，０００ | ２０，８００ |
| ４５，０００ | ４６，０００ | ３，９００ | １２５，０００ | １２７，０００ | １１，０００ | ２４０，０００ | ２４３，０００ | ２１，１００ |
| ４６，０００ | ４７，０００ | ４，０００ | １２７，０００ | １２９，０００ | １１，１００ | ２４３，０００ | ２４６，０００ | ２１，３００ |
| ４７，０００ | ４８，０００ | ４，１００ | １２９，０００ | １３１，０００ | １１，３００ | ２４６，０００ | ２４９，０００ | ２１，６００ |
| ４８，０００ | ４９，０００ | ４，２００ | １３１，０００ | １３３，０００ | １１，５００ | ２４９，０００ | ２５２，０００ | ２１，９００ |
| ４９，０００ | ５０，０００ | ４，３００ | １３３，０００ | １３５，０００ | １１，７００ | ２５２，０００ | ２５５，０００ | ２２，１００ |
| ５０，０００ | ５１，０００ | ４，４００ | １３５，０００ | １３７，０００ | １１，８００ | ２５５，０００ | ２５８，０００ | ２２，４００ |
（二）
| 課税山林所得金額 | 税額 | 課税山林所得金額 | 税額 | 課税山林所得金額 | 税額 | |||
| 以上 | 未満 | 以上 | 未満 | 以上 | 未満 | |||
| 円 | 円 | 円 | 円 | 円 | 円 | 円 | 円 | 円 |
| ２５８，０００ | ２６１，０００ | ２２，７００ | ４１４，０００ | ４１８，０００ | ３６，４００ | ６１４，０００ | ６１８，０００ | ５５，４００ |
| ２６１，０００ | ２６４，０００ | ２２，９００ | ４１８，０００ | ４２２，０００ | ３６，７００ | ６１８，０００ | ６２２，０００ | ５５，８００ |
| ２６４，０００ | ２６７，０００ | ２３，２００ | ４２２，０００ | ４２６，０００ | ３７，１００ | ６２２，０００ | ６２６，０００ | ５６，２００ |
| ２６７，０００ | ２７０，０００ | ２３，４００ | ４２６，０００ | ４３０，０００ | ３７，４００ | ６２６，０００ | ６３０，０００ | ５６，６００ |
| ２７０，０００ | ２７３，０００ | ２３，７００ | ４３０，０００ | ４３４，０００ | ３７，８００ | ６３０，０００ | ６３４，０００ | ５７，０００ |
| ２７３，０００ | ２７６，０００ | ２４，０００ | ４３４，０００ | ４３８，０００ | ３８，１００ | ６３４，０００ | ６３８，０００ | ５７，４００ |
| ２７６，０００ | ２７９，０００ | ２４，２００ | ４３８，０００ | ４４２，０００ | ３８，５００ | ６３８，０００ | ６４２，０００ | ５７，８００ |
| ２７９，０００ | ２８２，０００ | ２４，５００ | ４４２，０００ | ４４６，０００ | ３８，８００ | ６４２，０００ | ６４６，０００ | ５８，２００ |
| ２８２，０００ | ２８５，０００ | ２４，８００ | ４４６，０００ | ４５０，０００ | ３９，２００ | ６４６，０００ | ６５０，０００ | ５８，６００ |
| ２８５，０００ | ２８８，０００ | ２５，０００ | ４５０，０００ | ４５４，０００ | ３９，６００ | ６５０，０００ | ６５５，０００ | ５９，０００ |
| ２８８，０００ | ２９１，０００ | ２５，３００ | ４５４，０００ | ４５８，０００ | ３９，９００ | ６５５，０００ | ６６０，０００ | ５９，５００ |
| ２９１，０００ | ２９４，０００ | ２５，６００ | ４５８，０００ | ４６２，０００ | ４０，３００ | ６６０，０００ | ６６５，０００ | ６０，０００ |
| ２９４，０００ | ２９７，０００ | ２５，８００ | ４６２，０００ | ４６６，０００ | ４０，６００ | ６６５，０００ | ６７０，０００ | ６０，５００ |
| ２９７，０００ | ３００，０００ | ２６，１００ | ４６６，０００ | ４７０，０００ | ４１，０００ | ６７０，０００ | ６７５，０００ | ６１，０００ |
| ３００，０００ | ３０３，０００ | ２６，４００ | ４７０，０００ | ４７４，０００ | ４１，３００ | ６７５，０００ | ６８０，０００ | ６１，５００ |
| ３０３，０００ | ３０６，０００ | ２６，６００ | ４７４，０００ | ４７８，０００ | ４１，７００ | ６８０，０００ | ６８５，０００ | ６２，０００ |
| ３０６，０００ | ３０９，０００ | ２６，９００ | ４７８，０００ | ４８２，０００ | ４２，０００ | ６８５，０００ | ６９０，０００ | ６２，５００ |
| ３０９，０００ | ３１２，０００ | ２７，１００ | ４８２，０００ | ４８６，０００ | ４２，４００ | ６９０，０００ | ６９５，０００ | ６３，０００ |
| ３１２，０００ | ３１５，０００ | ２７，４００ | ４８６，０００ | ４９０，０００ | ４２，７００ | ６９５，０００ | ７００，０００ | ６３，５００ |
| ３１５，０００ | ３１８，０００ | ２７，７００ | ４９０，０００ | ４９４，０００ | ４３，１００ | ７００，０００ | ７０５，０００ | ６４，０００ |
| ３１８，０００ | ３２１，０００ | ２７，９００ | ４９４，０００ | ４９８，０００ | ４３，４００ | ７０５，０００ | ７１０，０００ | ６４，５００ |
| ３２１，０００ | ３２４，０００ | ２８，２００ | ４９８，０００ | ５０２，０００ | ４３，８００ | ７１０，０００ | ７１５，０００ | ６５，０００ |
| ３２４，０００ | ３２７，０００ | ２８，５００ | ５０２，０００ | ５０６，０００ | ４４，２００ | ７１５，０００ | ７２０，０００ | ６５，５００ |
| ３２７，０００ | ３３０，０００ | ２８，７００ | ５０６，０００ | ５１０，０００ | ４４，６００ | ７２０，０００ | ７２５，０００ | ６６，０００ |
| ３３０，０００ | ３３３，０００ | ２９，０００ | ５１０，０００ | ５１４，０００ | ４５，０００ | ７２５，０００ | ７３０，０００ | ６６，５００ |
| ３３３，０００ | ３３６，０００ | ２９，３００ | ５１４，０００ | ５１８，０００ | ４５，４００ | ７３０，０００ | ７３５，０００ | ６７，０００ |
| ３３６，０００ | ３３９，０００ | ２９，５００ | ５１８，０００ | ５２２，０００ | ４５，８００ | ７３５，０００ | ７４０，０００ | ６７，５００ |
| ３３９，０００ | ３４２，０００ | ２９，８００ | ５２２，０００ | ５２６，０００ | ４６，２００ | ７４０，０００ | ７４５，０００ | ６８，０００ |
| ３４２，０００ | ３４５，０００ | ３０，０００ | ５２６，０００ | ５３０，０００ | ４６，６００ | ７４５，０００ | ７５０，０００ | ６８，５００ |
| ３４５，０００ | ３４８，０００ | ３０，３００ | ５３０，０００ | ５３４，０００ | ４７，０００ | ７５０，０００ | ７５５，０００ | ６９，０００ |
| ３４８，０００ | ３５１，０００ | ３０，６００ | ５３４，０００ | ５３８，０００ | ４７，４００ | ７５５，０００ | ７６０，０００ | ６９，５００ |
| ３５１，０００ | ３５４，０００ | ３０，８００ | ５３８，０００ | ５４２，０００ | ４７，８００ | ７６０，０００ | ７６５，０００ | ７０，０００ |
| ３５４，０００ | ３５７，０００ | ３１，１００ | ５４２，０００ | ５４６，０００ | ４８，２００ | ７６５，０００ | ７７０，０００ | ７０，５００ |
| ３５７，０００ | ３６０，０００ | ３１，４００ | ５４６，０００ | ５５０，０００ | ４８，６００ | ７７０，０００ | ７７５，０００ | ７１，０００ |
| ３６０，０００ | ３６３，０００ | ３１，６００ | ５５０，０００ | ５５４，０００ | ４９，０００ | ７７５，０００ | ７８０，０００ | ７１，５００ |
| ３６３，０００ | ３６６，０００ | ３１，９００ | ５５４，０００ | ５５８，０００ | ４９，４００ | ７８０，０００ | ７８５，０００ | ７２，０００ |
| ３６６，０００ | ３６９，０００ | ３２，２００ | ５５８，０００ | ５６２，０００ | ４９，８００ | ７８５，０００ | ７９０，０００ | ７２，５００ |
| ３６９，０００ | ３７２，０００ | ３２，４００ | ５６２，０００ | ５６６，０００ | ５０，２００ | ７９０，０００ | ７９５，０００ | ７３，０００ |
| ３７２，０００ | ３７５，０００ | ３２，７００ | ５６６，０００ | ５７０，０００ | ５０，６００ | ７９５，０００ | ８００，０００ | ７３，５００ |
| ３７５，０００ | ３７８，０００ | ３３，０００ | ５７０，０００ | ５７４，０００ | ５１，０００ | ８００，０００ | ８０５，０００ | ７４，０００ |
| ３７８，０００ | ３８１，０００ | ３３，２００ | ５７４，０００ | ５７８，０００ | ５１，４００ | ８０５，０００ | ８１０，０００ | ７４，５００ |
| ３８１，０００ | ３８４，０００ | ３３，５００ | ５７８，０００ | ５８２，０００ | ５１，８００ | ８１０，０００ | ８１５，０００ | ７５，０００ |
| ３８４，０００ | ３８７，０００ | ３３，７００ | ５８２，０００ | ５８６，０００ | ５２，２００ | ８１５，０００ | ８２０，０００ | ７５，５００ |
| ３８７，０００ | ３９０，０００ | ３４，０００ | ５８６，０００ | ５９０，０００ | ５２，６００ | ８２０，０００ | ８２５，０００ | ７６，０００ |
| ３９０，０００ | ３９４，０００ | ３４，３００ | ５９０，０００ | ５９４，０００ | ５３，０００ | ８２５，０００ | ８３０，０００ | ７６，５００ |
| ３９４，０００ | ３９８，０００ | ３４，６００ | ５９４，０００ | ５９８，０００ | ５３，４００ | ８３０，０００ | ８３５，０００ | ７７，０００ |
| ３９８，０００ | ４０２，０００ | ３５，０００ | ５９８，０００ | ６０２，０００ | ５３，８００ | ８３５，０００ | ８４０，０００ | ７７，５００ |
| ４０２，０００ | ４０６，０００ | ３５，３００ | ６０２，０００ | ６０６，０００ | ５４，２００ | ８４０，０００ | ８４５，０００ | ７８，０００ |
| ４０６，０００ | ４１０，０００ | ３５，７００ | ６０６，０００ | ６１０，０００ | ５４，６００ | ８４５，０００ | ８５０，０００ | ７８，５００ |
| ４１０，０００ | ４１４，０００ | ３６，０００ | ６１０，０００ | ６１４，０００ | ５５，０００ | ８５０，０００ | ８５５，０００ | ７９，０００ |
（三）
| 課税山林所得金額 | 税額 | 課税山林所得金額 | 税額 | 課税山林所得金額 | 税額 | |||
| 以上 | 未満 | 以上 | 未満 | 以上 | 未満 | |||
| 円 | 円 | 円 | 円 | 円 | 円 | 円 | ||
| ８５５，０００ | ８６０，０００ | ７９，５００ | １，５００，０００ | ３，０００，０００ | 課税山林所得金額に１５％を乗じて算出した金額から８１，０００円を控除した金額 | ３０，０００，０００ | ５０，０００，０００ | 課税山林所得金額に５０％を乗じて算出した金額から４，６５６，０００円を控除した金額 |
| ８６０，０００ | ８６５，０００ | ８０，０００ | ||||||
| ８６５，０００ | ８７０，０００ | ８０，５００ | ||||||
| ８７０，０００ | ８７５，０００ | ８１，０００ | ||||||
| ８７５，０００ | ８８０，０００ | ８１，５００ | ||||||
| ８８０，０００ | ８８５，０００ | ８２，０００ | ３，０００，０００ | ５，０００，０００ | 課税山林所得金額に２０％を乗じて算出した金額から２３１，０００円を控除した金額 | ５０，０００，０００ | １００，０００，０００ | 課税山林所得金額に５５％を乗じて算出した金額から７，１５６，０００円を控除した金額 |
| ８８５，０００ | ８９０，０００ | ８２，５００ | ||||||
| ８９０，０００ | ８９５，０００ | ８３，０００ | ||||||
| ８９５，０００ | ９００，０００ | ８３，５００ | ||||||
| ９００，０００ | ９０５，０００ | ８４，０００ | ||||||
| ９０５，０００ | ９１０，０００ | ８４，５００ | ５，０００，０００ | ７，５００，０００ | 課税山林所得金額に２５％を乗じて算出した金額から４８１，０００円を控除した金額 | １００，０００，０００ | １５０，０００，０００ | 課税山林所得金額に６０％を乗じて算出した金額から１２，１５６，０００円を控除した金額 |
| ９１０，０００ | ９１５，０００ | ８５，０００ | ||||||
| ９１５，０００ | ９２０，０００ | ８５，５００ | ||||||
| ９２０，０００ | ９２５，０００ | ８６，０００ | ||||||
| ９２５，０００ | ９３０，０００ | ８６，５００ | ||||||
| ９３０，０００ | ９３５，０００ | ８７，０００ | ７，５００，０００ | １１，０００，０００ | 課税山林所得金額に３０％を乗じて算出した金額から８５６，０００円を控除した金額 | １５０，０００，０００ | ２２５，０００，０００ | 課税山林所得金額に６５％を乗じて算出した金額から１９，６５６，０００円を控除した金額 |
| ９３５，０００ | ９４０，０００ | ８７，５００ | ||||||
| ９４０，０００ | ９４５，０００ | ８８，０００ | ||||||
| ９４５，０００ | ９５０，０００ | ８８，５００ | ||||||
| ９５０，０００ | ９５５，０００ | ８９，０００ | ||||||
| ９５５，０００ | ９６０，０００ | ８９，５００ | １１，０００，０００ | １５，０００，０００ | 課税山林所得金額に３５％を乗じて算出した金額から１，４０６，０００円を控除した金額 | ２２５，０００，０００ | ３００，０００，０００ | 課税山林所得金額に７０％を乗じて算出した金額から３０，９０６，０００円を控除した金額 |
| ９６０，０００ | ９６５，０００ | ９０，０００ | ||||||
| ９６５，０００ | ９７０，０００ | ９０，５００ | ||||||
| ９７０，０００ | ９７５，０００ | ９１，０００ | ||||||
| ９７５，０００ | ９８０，０００ | ９１，５００ | ||||||
| ９８０，０００ | ９８５，０００ | ９２，０００ | １５，０００，０００ | ２０，０００，０００ | 課税山林所得金額に４０％を乗じて算出した金額から２，１５６，０００円を控除した金額 | ３００，０００，０００円以上 | 課税山林所得金額に７５％を乗じて算出した金額から４５，９０６，０００円を控除した金額 | |
| ９８５，０００ | ９９０，０００ | ９２，５００ | ||||||
| ９９０，０００ | ９９５，０００ | ９３，０００ | ||||||
| ９９５，０００ | １，０００，０００ | ９３，５００ | ||||||
| １，０００，０００ | １，５００，０００ | 課税山林所得金額に１０％を乗じて算出した金額から６，０００円を控除した金額 | ２０，０００，０００ | ３０，０００，０００ | 課税山林所得金額に４５％を乗じて算出した金額から３，１５６，０００円を控除した金額 | |||
（備考） 課税山林所得金額に係る税額を求めるには、課税山林所得金額に応じ、「課税山林所得金額」欄の該当する行を求めるものとし、その行の「税額」欄に記載されている金額が、その求める税額である。