Supplementary Provisions, Appended Table 3
附則別表第三昭和４２年分の所得税の予定納税基準額の算出率の表
| Rate by which the amount of income tax on the taxable aggregate income and similar amount for 1966 is to be multiplied | Number of dependents and similar persons | |||||||||||||||||
| 0 persons | 1 person | 2 persons | 3 persons | 4 persons | 5 persons | 6 persons | 7 persons | 8 persons or more | ||||||||||
| Taxable aggregate income and similar amount for 1966 | ||||||||||||||||||
| At least | Less than | At least | Less than | At least | Less than | At least | Less than | At least | Less than | 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 | yen | yen | yen | yen | yen | yen |
| 0 | Less than 172,000 yen | Less than 189,500 yen | Less than 199,500 yen | Less than 209,500 yen | Less than 219,500 yen | Less than 229,500 yen | Less than 239,500 yen | Less than 249,500 yen | Less than 259,500 yen | |||||||||
| 60 | 249,500 | 270,000 | 259,500 | 370,000 | ||||||||||||||
| 65 | 239,500 | 380,000 | 270,000 | 420,000 | 370,000 | 450,000 | ||||||||||||
| 70 | 219,500 | 250,000 | 229,500 | 400,000 | 380,000 | 440,000 | 420,000 | 480,000 | 450,000 | 520,000 | ||||||||
| 75 | 209,500 | 370,000 | 250,000 | 420,000 | 400,000 | 470,000 | 440,000 | 530,000 | 480,000 | 710,000 | 520,000 | 760,000 | ||||||
| 80 | 199,500 | 390,000 | 370,000 | 460,000 | 420,000 | 670,000 | 470,000 | 740,000 | 530,000 | 810,000 | 710,000 | 910,000 | 760,000 | 1,140,000 | ||||
| 85 | 189,500 | 430,000 | 390,000 | 700,000 | 460,000 | 800,000 | 670,000 | 1,120,000 | 740,000 | 1,230,000 | 810,000 | 1,410,000 | 910,000 | 1,690,000 | 1,140,000 | 1,790,000 | ||
| 90 | 430,000 | 1,630,000 | 700,000 | 2,250,000 | 800,000 | 2,450,000 | 1,120,000 | 3,120,000 | 1,230,000 | 3,320,000 | 1,410,000 | 3,520,000 | 1,690,000 | 3,720,000 | 1,790,000 | 4,150,000 | ||
| 95 | 172,000 | 6,580,000 | 1,630,000 | 8,330,000 | 2,250,000 | 9,330,000 | 2,450,000 | 10,730,000 | 3,120,000 | 11,730,000 | 3,320,000 | 12,730,000 | 3,520,000 | 13,730,000 | 3,720,000 | 14,730,000 | 4,150,000 | 15,730,000 |
| 99 | 6,580,000 | 20,000,000 | 8,330,000 | 20,000,000 | 9,330,000 | 20,000,000 | 10,730,000 | 20,000,000 | 11,730,000 | 20,000,000 | 12,730,000 | 20,000,000 | 13,730,000 | 20,000,000 | 14,730,000 | 20,000,000 | 15,730,000 | 20,000,000 |
(Note) (i) This table applies to a person whose taxable aggregate income and similar amount for 1966 is less than 20,000,000 yen. (ii) The terms used in this table are as follows: (1) "Taxable aggregate income and similar amount for 1966" means the taxable aggregate income and similar amount prescribed in Article 9, paragraph (1), item (ii) (Special Provisions on the Calculation of the Tax Prepayment calculation base for 1967) of the Supplementary Provisions. (2) "Number of dependents and similar persons" means the total number of Claimable Spouses to whom the provisions of Article 77 (Spousal Deduction) of the former Act were applied and dependents to whom the provisions of Article 78 (Deduction for Dependents) of the former Act were applied, with regard to income tax for 1966. (iii) For a person whose taxable aggregate income and similar amount for 1966 is 20,000,000 yen or more, the Tax Prepayment calculation base for 1967 income tax is the amount arrived at when 35,000 yen is deducted from the amount set forth in Article 9, paragraph (1), item (i) of the Supplementary Provisions, without using this table.
| 昭和４１年分の課税総所得金額等に係る所得税の額に乗ずべき率 | 扶養親族等の数 | |||||||||||||||||
| ０人 | １人 | ２人 | ３人 | ４人 | ５人 | ６人 | ７人 | ８人以上 | ||||||||||
| 昭和４１年分の課税総所得金額等 | ||||||||||||||||||
| 以上 | 未満 | 以上 | 未満 | 以上 | 未満 | 以上 | 未満 | 以上 | 未満 | 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 | 円 | 円 | 円 | 円 | 円 | 円 |
| ０ | １７２，０００円未満 | １８９，５００円未満 | １９９，５００円未満 | ２０９，５００円未満 | ２１９，５００円未満 | ２２９，５００円未満 | ２３９，５００円未満 | ２４９，５００円未満 | ２５９，５００円未満 | |||||||||
| ６０ | ２４９，５００ | ２７０，０００ | ２５９，５００ | ３７０，０００ | ||||||||||||||
| ６５ | ２３９，５００ | ３８０，０００ | ２７０，０００ | ４２０，０００ | ３７０，０００ | ４５０，０００ | ||||||||||||
| ７０ | ２１９，５００ | ２５０，０００ | ２２９，５００ | ４００，０００ | ３８０，０００ | ４４０，０００ | ４２０，０００ | ４８０，０００ | ４５０，０００ | ５２０，０００ | ||||||||
| ７５ | ２０９，５００ | ３７０，０００ | ２５０，０００ | ４２０，０００ | ４００，０００ | ４７０，０００ | ４４０，０００ | ５３０，０００ | ４８０，０００ | ７１０，０００ | ５２０，０００ | ７６０，０００ | ||||||
| ８０ | １９９，５００ | ３９０，０００ | ３７０，０００ | ４６０，０００ | ４２０，０００ | ６７０，０００ | ４７０，０００ | ７４０，０００ | ５３０，０００ | ８１０，０００ | ７１０，０００ | ９１０，０００ | ７６０，０００ | １，１４０，０００ | ||||
| ８５ | １８９，５００ | ４３０，０００ | ３９０，０００ | ７００，０００ | ４６０，０００ | ８００，０００ | ６７０，０００ | １，１２０，０００ | ７４０，０００ | １，２３０，０００ | ８１０，０００ | １，４１０，０００ | ９１０，０００ | １，６９０，０００ | １，１４０，０００ | １，７９０，０００ | ||
| ９０ | ４３０，０００ | １，６３０，０００ | ７００，０００ | ２，２５０，０００ | ８００，０００ | ２，４５０，０００ | １，１２０，０００ | ３，１２０，０００ | １，２３０，０００ | ３，３２０，０００ | １，４１０，０００ | ３，５２０，０００ | １，６９０，０００ | ３，７２０，０００ | １，７９０，０００ | ４，１５０，０００ | ||
| ９５ | １７２，０００ | ６，５８０，０００ | １，６３０，０００ | ８，３３０，０００ | ２，２５０，０００ | ９，３３０，０００ | ２，４５０，０００ | １０，７３０，０００ | ３，１２０，０００ | １１，７３０，０００ | ３，３２０，０００ | １２，７３０，０００ | ３，５２０，０００ | １３，７３０，０００ | ３，７２０，０００ | １４，７３０，０００ | ４，１５０，０００ | １５，７３０，０００ |
| ９９ | ６，５８０，０００ | ２０，０００，０００ | ８，３３０，０００ | ２０，０００，０００ | ９，３３０，０００ | ２０，０００，０００ | １０，７３０，０００ | ２０，０００，０００ | １１，７３０，０００ | ２０，０００，０００ | １２，７３０，０００ | ２０，０００，０００ | １３，７３０，０００ | ２０，０００，０００ | １４，７３０，０００ | ２０，０００，０００ | １５，７３０，０００ | ２０，０００，０００ |
（注） （一） この表は、昭和４１年分の課税総所得金額等が２０，０００，０００円未満である者について適用する表である。 （二） この表における用語については、次に定めるところによる。 （１） 「昭和４１年分の課税総所得金額等」とは、附則第九条第一項第二号（昭和四十二年分の予定納税基準額の計算の特例）に規定する課税総所得金額等をいう。 （２） 「扶養親族等の数」とは、昭和４１年分の所得税につき旧法第七十七条（配偶者控除）の規定の適用を受けた控除対象配偶者及び旧法第七十八条（扶養控除）の規定の適用を受けた扶養親族の数の合計をいう。 （三） 昭和４１年分の課税総所得金額等が２０，０００，０００円以上である者については、この表によらず、附則第九条第一項第一号に掲げる金額から３５，０００円を控除した金額が昭和４２年分の所得税の予定納税基準額である。