Supplementary Provisions, Appended Table 6
附則別表第六昭和４２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 |
| Less than 4,000 yen | 0 | 102,000 | 104,000 | 4,400 | 274,000 | 278,000 | 12,500 | |
| 4,000 | 6,000 | 100 | 104,000 | 106,000 | 4,500 | 278,000 | 282,000 | 12,700 |
| 6,000 | 8,000 | 200 | 106,000 | 108,000 | 4,600 | 282,000 | 286,000 | 12,900 |
| 8,000 | 10,000 | 300 | 108,000 | 110,000 | 4,700 | 286,000 | 290,000 | 13,100 |
| 10,000 | 12,000 | 400 | 110,000 | 112,000 | 4,800 | 290,000 | 294,000 | 13,300 |
| 12,000 | 14,000 | 500 | 112,000 | 114,000 | 4,900 | 294,000 | 298,000 | 13,500 |
| 14,000 | 16,000 | 600 | 114,000 | 116,000 | 5,000 | 298,000 | 302,000 | 13,700 |
| 16,000 | 18,000 | 700 | 116,000 | 118,000 | 5,100 | 302,000 | 306,000 | 13,900 |
| 18,000 | 20,000 | 700 | 118,000 | 120,000 | 5,100 | 306,000 | 310,000 | 14,100 |
| 20,000 | 22,000 | 800 | 120,000 | 122,000 | 5,200 | 310,000 | 314,000 | 14,300 |
| 22,000 | 24,000 | 900 | 122,000 | 124,000 | 5,300 | 314,000 | 318,000 | 14,500 |
| 24,000 | 26,000 | 1,000 | 124,000 | 126,000 | 5,400 | 318,000 | 322,000 | 14,700 |
| 26,000 | 28,000 | 1,100 | 126,000 | 128,000 | 5,500 | 322,000 | 326,000 | 14,900 |
| 28,000 | 30,000 | 1,200 | 128,000 | 130,000 | 5,600 | 326,000 | 330,000 | 15,100 |
| 30,000 | 32,000 | 1,300 | 130,000 | 134,000 | 5,700 | 330,000 | 334,000 | 15,300 |
| 32,000 | 34,000 | 1,400 | 134,000 | 138,000 | 5,800 | 334,000 | 338,000 | 15,500 |
| 34,000 | 36,000 | 1,400 | 138,000 | 142,000 | 6,000 | 338,000 | 342,000 | 15,700 |
| 36,000 | 38,000 | 1,500 | 142,000 | 146,000 | 6,200 | 342,000 | 346,000 | 15,900 |
| 38,000 | 40,000 | 1,600 | 146,000 | 150,000 | 6,400 | 346,000 | 350,000 | 16,100 |
| 40,000 | 42,000 | 1,700 | 150,000 | 154,000 | 6,600 | 350,000 | 354,000 | 16,300 |
| 42,000 | 44,000 | 1,800 | 154,000 | 158,000 | 6,700 | 354,000 | 358,000 | 16,500 |
| 44,000 | 46,000 | 1,900 | 158,000 | 162,000 | 6,900 | 358,000 | 362,000 | 16,700 |
| 46,000 | 48,000 | 2,000 | 162,000 | 166,000 | 7,100 | 362,000 | 366,000 | 16,900 |
| 48,000 | 50,000 | 2,100 | 166,000 | 170,000 | 7,300 | 366,000 | 370,000 | 17,100 |
| 50,000 | 52,000 | 2,200 | 170,000 | 174,000 | 7,400 | 370,000 | 374,000 | 17,300 |
| 52,000 | 54,000 | 2,200 | 174,000 | 178,000 | 7,600 | 374,000 | 378,000 | 17,500 |
| 54,000 | 56,000 | 2,300 | 178,000 | 182,000 | 7,800 | 378,000 | 382,000 | 17,700 |
| 56,000 | 58,000 | 2,400 | 182,000 | 186,000 | 8,000 | 382,000 | 386,000 | 17,900 |
| 58,000 | 60,000 | 2,500 | 186,000 | 190,000 | 8,100 | 386,000 | 390,000 | 18,100 |
| 60,000 | 62,000 | 2,600 | 190,000 | 194,000 | 8,300 | 390,000 | 396,000 | 18,300 |
| 62,000 | 64,000 | 2,700 | 194,000 | 198,000 | 8,500 | 396,000 | 402,000 | 18,600 |
| 64,000 | 66,000 | 2,800 | 198,000 | 202,000 | 8,700 | 402,000 | 408,000 | 18,900 |
| 66,000 | 68,000 | 2,900 | 202,000 | 206,000 | 8,900 | 408,000 | 414,000 | 19,200 |
| 68,000 | 70,000 | 2,900 | 206,000 | 210,000 | 9,100 | 414,000 | 420,000 | 19,500 |
| 70,000 | 72,000 | 3,000 | 210,000 | 214,000 | 9,300 | 420,000 | 426,000 | 19,800 |
| 72,000 | 74,000 | 3,100 | 214,000 | 218,000 | 9,500 | 426,000 | 432,000 | 20,100 |
| 74,000 | 76,000 | 3,200 | 218,000 | 222,000 | 9,700 | 432,000 | 438,000 | 20,400 |
| 76,000 | 78,000 | 3,300 | 222,000 | 226,000 | 9,900 | 438,000 | 444,000 | 20,700 |
| 78,000 | 80,000 | 3,400 | 226,000 | 230,000 | 10,100 | 444,000 | 450,000 | 21,000 |
| 80,000 | 82,000 | 3,500 | 230,000 | 234,000 | 10,300 | 450,000 | 456,000 | 21,300 |
| 82,000 | 84,000 | 3,600 | 234,000 | 238,000 | 10,500 | 456,000 | 462,000 | 21,600 |
| 84,000 | 86,000 | 3,600 | 238,000 | 242,000 | 10,700 | 462,000 | 468,000 | 21,900 |
| 86,000 | 88,000 | 3,700 | 242,000 | 246,000 | 10,900 | 468,000 | 474,000 | 22,200 |
| 88,000 | 90,000 | 3,800 | 246,000 | 250,000 | 11,100 | 474,000 | 480,000 | 22,500 |
| 90,000 | 92,000 | 3,900 | 250,000 | 254,000 | 11,300 | 480,000 | 486,000 | 22,800 |
| 92,000 | 94,000 | 4,000 | 254,000 | 258,000 | 11,500 | 486,000 | 492,000 | 23,100 |
| 94,000 | 96,000 | 4,100 | 258,000 | 262,000 | 11,700 | 492,000 | 498,000 | 23,400 |
| 96,000 | 98,000 | 4,200 | 262,000 | 266,000 | 11,900 | 498,000 | 504,000 | 23,700 |
| 98,000 | 100,000 | 4,300 | 266,000 | 270,000 | 12,100 | 504,000 | 510,000 | 24,000 |
| 100,000 | 102,000 | 4,400 | 270,000 | 274,000 | 12,300 | 510,000 | 516,000 | 24,300 |
(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 |
| 516,000 | 522,000 | 24,600 | 828,000 | 836,000 | 45,900 | 1,228,000 | 1,236,000 | 76,600 |
| 522,000 | 528,000 | 24,900 | 836,000 | 844,000 | 46,500 | 1,236,000 | 1,244,000 | 77,400 |
| 528,000 | 534,000 | 25,200 | 844,000 | 852,000 | 47,100 | 1,244,000 | 1,252,000 | 78,200 |
| 534,000 | 540,000 | 25,500 | 852,000 | 860,000 | 47,700 | 1,252,000 | 1,260,000 | 79,000 |
| 540,000 | 546,000 | 25,800 | 860,000 | 868,000 | 48,300 | 1,260,000 | 1,268,000 | 79,800 |
| 546,000 | 552,000 | 26,100 | 868,000 | 876,000 | 48,900 | 1,268,000 | 1,276,000 | 80,600 |
| 552,000 | 558,000 | 26,400 | 876,000 | 884,000 | 49,500 | 1,276,000 | 1,284,000 | 81,400 |
| 558,000 | 564,000 | 26,700 | 884,000 | 892,000 | 50,100 | 1,284,000 | 1,292,000 | 82,200 |
| 564,000 | 570,000 | 27,000 | 892,000 | 900,000 | 50,700 | 1,292,000 | 1,300,000 | 83,000 |
| 570,000 | 576,000 | 27,300 | 900,000 | 908,000 | 51,300 | 1,300,000 | 1,310,000 | 83,800 |
| 576,000 | 582,000 | 27,600 | 908,000 | 916,000 | 51,900 | 1,310,000 | 1,320,000 | 84,800 |
| 582,000 | 588,000 | 27,900 | 916,000 | 924,000 | 52,500 | 1,320,000 | 1,330,000 | 85,800 |
| 588,000 | 594,000 | 28,200 | 924,000 | 932,000 | 53,100 | 1,330,000 | 1,340,000 | 86,800 |
| 594,000 | 600,000 | 28,500 | 932,000 | 940,000 | 53,700 | 1,340,000 | 1,350,000 | 87,800 |
| 600,000 | 606,000 | 28,800 | 940,000 | 948,000 | 54,300 | 1,350,000 | 1,360,000 | 88,800 |
| 606,000 | 612,000 | 29,200 | 948,000 | 956,000 | 54,900 | 1,360,000 | 1,370,000 | 89,800 |
| 612,000 | 618,000 | 29,700 | 956,000 | 964,000 | 55,500 | 1,370,000 | 1,380,000 | 90,800 |
| 618,000 | 624,000 | 30,100 | 964,000 | 972,000 | 56,100 | 1,380,000 | 1,390,000 | 91,800 |
| 624,000 | 630,000 | 30,600 | 972,000 | 980,000 | 56,700 | 1,390,000 | 1,400,000 | 92,800 |
| 630,000 | 636,000 | 31,000 | 980,000 | 988,000 | 57,300 | 1,400,000 | 1,410,000 | 93,800 |
| 636,000 | 642,000 | 31,500 | 988,000 | 996,000 | 57,900 | 1,410,000 | 1,420,000 | 94,800 |
| 642,000 | 648,000 | 31,900 | 996,000 | 1,004,000 | 58,500 | 1,420,000 | 1,430,000 | 95,800 |
| 648,000 | 654,000 | 32,400 | 1,004,000 | 1,012,000 | 59,100 | 1,430,000 | 1,440,000 | 96,800 |
| 654,000 | 660,000 | 32,800 | 1,012,000 | 1,020,000 | 59,700 | 1,440,000 | 1,450,000 | 97,800 |
| 660,000 | 666,000 | 33,300 | 1,020,000 | 1,028,000 | 60,300 | 1,450,000 | 1,460,000 | 98,800 |
| 666,000 | 672,000 | 33,700 | 1,028,000 | 1,036,000 | 60,900 | 1,460,000 | 1,470,000 | 99,800 |
| 672,000 | 678,000 | 34,200 | 1,036,000 | 1,044,000 | 61,500 | 1,470,000 | 1,480,000 | 100,800 |
| 678,000 | 684,000 | 34,600 | 1,044,000 | 1,052,000 | 62,100 | 1,480,000 | 1,490,000 | 101,800 |
| 684,000 | 690,000 | 35,100 | 1,052,000 | 1,060,000 | 62,700 | 1,490,000 | 1,500,000 | 102,800 |
| 690,000 | 696,000 | 35,500 | 1,060,000 | 1,068,000 | 63,300 | 1,500,000 | 1,510,000 | 103,800 |
| 696,000 | 702,000 | 36,000 | 1,068,000 | 1,076,000 | 63,900 | 1,510,000 | 1,520,000 | 104,800 |
| 702,000 | 708,000 | 36,400 | 1,076,000 | 1,084,000 | 64,500 | 1,520,000 | 1,530,000 | 105,800 |
| 708,000 | 714,000 | 36,900 | 1,084,000 | 1,092,000 | 65,100 | 1,530,000 | 1,540,000 | 106,800 |
| 714,000 | 720,000 | 37,300 | 1,092,000 | 1,100,000 | 65,700 | 1,540,000 | 1,550,000 | 107,800 |
| 720,000 | 726,000 | 37,800 | 1,100,000 | 1,108,000 | 66,300 | 1,550,000 | 1,560,000 | 108,800 |
| 726,000 | 732,000 | 38,200 | 1,108,000 | 1,116,000 | 66,900 | 1,560,000 | 1,570,000 | 109,800 |
| 732,000 | 738,000 | 38,700 | 1,116,000 | 1,124,000 | 67,500 | 1,570,000 | 1,580,000 | 110,800 |
| 738,000 | 744,000 | 39,100 | 1,124,000 | 1,132,000 | 68,100 | 1,580,000 | 1,590,000 | 111,800 |
| 744,000 | 750,000 | 39,600 | 1,132,000 | 1,140,000 | 68,700 | 1,590,000 | 1,600,000 | 112,800 |
| 750,000 | 756,000 | 40,000 | 1,140,000 | 1,148,000 | 69,300 | 1,600,000 | 1,610,000 | 113,800 |
| 756,000 | 762,000 | 40,500 | 1,148,000 | 1,156,000 | 69,900 | 1,610,000 | 1,620,000 | 114,800 |
| 762,000 | 768,000 | 40,900 | 1,156,000 | 1,164,000 | 70,500 | 1,620,000 | 1,630,000 | 115,800 |
| 768,000 | 774,000 | 41,400 | 1,164,000 | 1,172,000 | 71,100 | 1,630,000 | 1,640,000 | 116,800 |
| 774,000 | 780,000 | 41,800 | 1,172,000 | 1,180,000 | 71,700 | 1,640,000 | 1,650,000 | 117,800 |
| 780,000 | 788,000 | 42,300 | 1,180,000 | 1,188,000 | 72,300 | 1,650,000 | 1,660,000 | 118,800 |
| 788,000 | 796,000 | 42,900 | 1,188,000 | 1,196,000 | 72,900 | 1,660,000 | 1,670,000 | 119,800 |
| 796,000 | 804,000 | 43,500 | 1,196,000 | 1,204,000 | 73,500 | 1,670,000 | 1,680,000 | 120,800 |
| 804,000 | 812,000 | 44,100 | 1,204,000 | 1,212,000 | 74,200 | 1,680,000 | 1,690,000 | 121,800 |
| 812,000 | 820,000 | 44,700 | 1,212,000 | 1,220,000 | 75,000 | 1,690,000 | 1,700,000 | 122,800 |
| 820,000 | 828,000 | 45,300 | 1,220,000 | 1,228,000 | 75,800 | 1,700,000 | 1,710,000 | 123,800 |
(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 | ||
| 1,710,000 | 1,720,000 | 124,800 | 2,000,000 | 3,000,000 | The amount arrived at by deducting 96,200 yen from the amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 12.5% | 20,000,000 | 40,000,000 | The amount arrived at by deducting 1,431,200 yen from the amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 27.5% |
| 1,720,000 | 1,730,000 | 125,800 | ||||||
| 1,730,000 | 1,740,000 | 126,800 | ||||||
| 1,740,000 | 1,750,000 | 127,800 | ||||||
| 1,750,000 | 1,760,000 | 128,800 | ||||||
| 1,760,000 | 1,770,000 | 129,800 | 3,000,000 | 4,400,000 | The amount arrived at by deducting 171,200 yen from the amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 15% | 40,000,000 | 60,000,000 | The amount arrived at by deducting 2,431,200 yen from the amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 30% |
| 1,770,000 | 1,780,000 | 130,800 | ||||||
| 1,780,000 | 1,790,000 | 131,800 | ||||||
| 1,790,000 | 1,800,000 | 132,800 | ||||||
| 1,800,000 | 1,810,000 | 133,800 | ||||||
| 1,810,000 | 1,820,000 | 134,800 | 4,400,000 | 6,000,000 | The amount arrived at by deducting 281,200 yen from the amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 17.5% | 60,000,000 | 90,000,000 | The amount arrived at by deducting 3,931,200 yen from the amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 32.5% |
| 1,820,000 | 1,830,000 | 135,800 | ||||||
| 1,830,000 | 1,840,000 | 136,800 | ||||||
| 1,840,000 | 1,850,000 | 137,800 | ||||||
| 1,850,000 | 1,860,000 | 138,800 | ||||||
| 1,860,000 | 1,870,000 | 139,800 | 6,000,000 | 8,000,000 | The amount arrived at by deducting 431,200 yen from the amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 20% | 90,000,000 | 120,000,000 | The amount arrived at by deducting 6,181,200 yen from the amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 35% |
| 1,870,000 | 1,880,000 | 140,800 | ||||||
| 1,880,000 | 1,890,000 | 141,800 | ||||||
| 1,890,000 | 1,900,000 | 142,800 | ||||||
| 1,900,000 | 1,910,000 | 143,800 | ||||||
| 1,910,000 | 1,920,000 | 144,800 | 8,000,000 | 12,000,000 | The amount arrived at by deducting 631,200 yen from the amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 22.5% | 120,000,000 yen or more | The amount arrived at by deducting 9,181,200 yen from the amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 37.5% | |
| 1,920,000 | 1,930,000 | 145,800 | ||||||
| 1,930,000 | 1,940,000 | 146,800 | ||||||
| 1,940,000 | 1,950,000 | 147,800 | ||||||
| 1,950,000 | 1,960,000 | 148,800 | ||||||
| 1,960,000 | 1,970,000 | 149,800 | 12,000,000 | 20,000,000 | The amount arrived at by deducting 931,200 yen from the amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 25% | |||
| 1,970,000 | 1,980,000 | 150,800 | ||||||
| 1,980,000 | 1,990,000 | 151,800 | ||||||
| 1,990,000 | 2,000,000 | 152,800 | ||||||
(Note) In this table, "amount of severance pay or other such compensation after the retirement income deduction" means the balance remaining after deducting the retirement income deduction prescribed in Article 201, paragraph (2) (Amount of Tax 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 arrived at by deducting, from the amount of severance pay or other such compensation, the retirement income deduction in the attached table to Appended Table VIII of the new Act, found by means of that attached table according to the years of service equivalent to the years of service prescribed in Article 30, paragraph (3), item (i) (Retirement Income Deduction) of the new Act and according to whether the case falls under the case set forth in paragraph (4), item (ii) of that Article; next, according to that amount, find the applicable row in the "Amount of severance pay or other such compensation after the retirement income deduction" column; the amount entered in the "Tax amount" column of that row is the tax amount sought. In this case, if the 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 1,000 yen, the amount after deducting from the amount of severance pay or other such compensation after the retirement income deduction the amount calculated by multiplying the amount of that fraction by 2 is deemed to be the amount of severance pay or other such compensation after the retirement income deduction, and if that Resident's tax amount includes a fraction of less than 100 yen, the amount arrived at by rounding down 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 |
| ４，０００円未満 | ０ | １０２，０００ | １０４，０００ | ４，４００ | ２７４，０００ | ２７８，０００ | １２，５００ | |
| ４，０００ | ６，０００ | １００ | １０４，０００ | １０６，０００ | ４，５００ | ２７８，０００ | ２８２，０００ | １２，７００ |
| ６，０００ | ８，０００ | ２００ | １０６，０００ | １０８，０００ | ４，６００ | ２８２，０００ | ２８６，０００ | １２，９００ |
| ８，０００ | １０，０００ | ３００ | １０８，０００ | １１０，０００ | ４，７００ | ２８６，０００ | ２９０，０００ | １３，１００ |
| １０，０００ | １２，０００ | ４００ | １１０，０００ | １１２，０００ | ４，８００ | ２９０，０００ | ２９４，０００ | １３，３００ |
| １２，０００ | １４，０００ | ５００ | １１２，０００ | １１４，０００ | ４，９００ | ２９４，０００ | ２９８，０００ | １３，５００ |
| １４，０００ | １６，０００ | ６００ | １１４，０００ | １１６，０００ | ５，０００ | ２９８，０００ | ３０２，０００ | １３，７００ |
| １６，０００ | １８，０００ | ７００ | １１６，０００ | １１８，０００ | ５，１００ | ３０２，０００ | ３０６，０００ | １３，９００ |
| １８，０００ | ２０，０００ | ７００ | １１８，０００ | １２０，０００ | ５，１００ | ３０６，０００ | ３１０，０００ | １４，１００ |
| ２０，０００ | ２２，０００ | ８００ | １２０，０００ | １２２，０００ | ５，２００ | ３１０，０００ | ３１４，０００ | １４，３００ |
| ２２，０００ | ２４，０００ | ９００ | １２２，０００ | １２４，０００ | ５，３００ | ３１４，０００ | ３１８，０００ | １４，５００ |
| ２４，０００ | ２６，０００ | １，０００ | １２４，０００ | １２６，０００ | ５，４００ | ３１８，０００ | ３２２，０００ | １４，７００ |
| ２６，０００ | ２８，０００ | １，１００ | １２６，０００ | １２８，０００ | ５，５００ | ３２２，０００ | ３２６，０００ | １４，９００ |
| ２８，０００ | ３０，０００ | １，２００ | １２８，０００ | １３０，０００ | ５，６００ | ３２６，０００ | ３３０，０００ | １５，１００ |
| ３０，０００ | ３２，０００ | １，３００ | １３０，０００ | １３４，０００ | ５，７００ | ３３０，０００ | ３３４，０００ | １５，３００ |
| ３２，０００ | ３４，０００ | １，４００ | １３４，０００ | １３８，０００ | ５，８００ | ３３４，０００ | ３３８，０００ | １５，５００ |
| ３４，０００ | ３６，０００ | １，４００ | １３８，０００ | １４２，０００ | ６，０００ | ３３８，０００ | ３４２，０００ | １５，７００ |
| ３６，０００ | ３８，０００ | １，５００ | １４２，０００ | １４６，０００ | ６，２００ | ３４２，０００ | ３４６，０００ | １５，９００ |
| ３８，０００ | ４０，０００ | １，６００ | １４６，０００ | １５０，０００ | ６，４００ | ３４６，０００ | ３５０，０００ | １６，１００ |
| ４０，０００ | ４２，０００ | １，７００ | １５０，０００ | １５４，０００ | ６，６００ | ３５０，０００ | ３５４，０００ | １６，３００ |
| ４２，０００ | ４４，０００ | １，８００ | １５４，０００ | １５８，０００ | ６，７００ | ３５４，０００ | ３５８，０００ | １６，５００ |
| ４４，０００ | ４６，０００ | １，９００ | １５８，０００ | １６２，０００ | ６，９００ | ３５８，０００ | ３６２，０００ | １６，７００ |
| ４６，０００ | ４８，０００ | ２，０００ | １６２，０００ | １６６，０００ | ７，１００ | ３６２，０００ | ３６６，０００ | １６，９００ |
| ４８，０００ | ５０，０００ | ２，１００ | １６６，０００ | １７０，０００ | ７，３００ | ３６６，０００ | ３７０，０００ | １７，１００ |
| ５０，０００ | ５２，０００ | ２，２００ | １７０，０００ | １７４，０００ | ７，４００ | ３７０，０００ | ３７４，０００ | １７，３００ |
| ５２，０００ | ５４，０００ | ２，２００ | １７４，０００ | １７８，０００ | ７，６００ | ３７４，０００ | ３７８，０００ | １７，５００ |
| ５４，０００ | ５６，０００ | ２，３００ | １７８，０００ | １８２，０００ | ７，８００ | ３７８，０００ | ３８２，０００ | １７，７００ |
| ５６，０００ | ５８，０００ | ２，４００ | １８２，０００ | １８６，０００ | ８，０００ | ３８２，０００ | ３８６，０００ | １７，９００ |
| ５８，０００ | ６０，０００ | ２，５００ | １８６，０００ | １９０，０００ | ８，１００ | ３８６，０００ | ３９０，０００ | １８，１００ |
| ６０，０００ | ６２，０００ | ２，６００ | １９０，０００ | １９４，０００ | ８，３００ | ３９０，０００ | ３９６，０００ | １８，３００ |
| ６２，０００ | ６４，０００ | ２，７００ | １９４，０００ | １９８，０００ | ８，５００ | ３９６，０００ | ４０２，０００ | １８，６００ |
| ６４，０００ | ６６，０００ | ２，８００ | １９８，０００ | ２０２，０００ | ８，７００ | ４０２，０００ | ４０８，０００ | １８，９００ |
| ６６，０００ | ６８，０００ | ２，９００ | ２０２，０００ | ２０６，０００ | ８，９００ | ４０８，０００ | ４１４，０００ | １９，２００ |
| ６８，０００ | ７０，０００ | ２，９００ | ２０６，０００ | ２１０，０００ | ９，１００ | ４１４，０００ | ４２０，０００ | １９，５００ |
| ７０，０００ | ７２，０００ | ３，０００ | ２１０，０００ | ２１４，０００ | ９，３００ | ４２０，０００ | ４２６，０００ | １９，８００ |
| ７２，０００ | ７４，０００ | ３，１００ | ２１４，０００ | ２１８，０００ | ９，５００ | ４２６，０００ | ４３２，０００ | ２０，１００ |
| ７４，０００ | ７６，０００ | ３，２００ | ２１８，０００ | ２２２，０００ | ９，７００ | ４３２，０００ | ４３８，０００ | ２０，４００ |
| ７６，０００ | ７８，０００ | ３，３００ | ２２２，０００ | ２２６，０００ | ９，９００ | ４３８，０００ | ４４４，０００ | ２０，７００ |
| ７８，０００ | ８０，０００ | ３，４００ | ２２６，０００ | ２３０，０００ | １０，１００ | ４４４，０００ | ４５０，０００ | ２１，０００ |
| ８０，０００ | ８２，０００ | ３，５００ | ２３０，０００ | ２３４，０００ | １０，３００ | ４５０，０００ | ４５６，０００ | ２１，３００ |
| ８２，０００ | ８４，０００ | ３，６００ | ２３４，０００ | ２３８，０００ | １０，５００ | ４５６，０００ | ４６２，０００ | ２１，６００ |
| ８４，０００ | ８６，０００ | ３，６００ | ２３８，０００ | ２４２，０００ | １０，７００ | ４６２，０００ | ４６８，０００ | ２１，９００ |
| ８６，０００ | ８８，０００ | ３，７００ | ２４２，０００ | ２４６，０００ | １０，９００ | ４６８，０００ | ４７４，０００ | ２２，２００ |
| ８８，０００ | ９０，０００ | ３，８００ | ２４６，０００ | ２５０，０００ | １１，１００ | ４７４，０００ | ４８０，０００ | ２２，５００ |
| ９０，０００ | ９２，０００ | ３，９００ | ２５０，０００ | ２５４，０００ | １１，３００ | ４８０，０００ | ４８６，０００ | ２２，８００ |
| ９２，０００ | ９４，０００ | ４，０００ | ２５４，０００ | ２５８，０００ | １１，５００ | ４８６，０００ | ４９２，０００ | ２３，１００ |
| ９４，０００ | ９６，０００ | ４，１００ | ２５８，０００ | ２６２，０００ | １１，７００ | ４９２，０００ | ４９８，０００ | ２３，４００ |
| ９６，０００ | ９８，０００ | ４，２００ | ２６２，０００ | ２６６，０００ | １１，９００ | ４９８，０００ | ５０４，０００ | ２３，７００ |
| ９８，０００ | １００，０００ | ４，３００ | ２６６，０００ | ２７０，０００ | １２，１００ | ５０４，０００ | ５１０，０００ | ２４，０００ |
| １００，０００ | １０２，０００ | ４，４００ | ２７０，０００ | ２７４，０００ | １２，３００ | ５１０，０００ | ５１６，０００ | ２４，３００ |
（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 |
| ５１６，０００ | ５２２，０００ | ２４，６００ | ８２８，０００ | ８３６，０００ | ４５，９００ | １，２２８，０００ | １，２３６，０００ | ７６，６００ |
| ５２２，０００ | ５２８，０００ | ２４，９００ | ８３６，０００ | ８４４，０００ | ４６，５００ | １，２３６，０００ | １，２４４，０００ | ７７，４００ |
| ５２８，０００ | ５３４，０００ | ２５，２００ | ８４４，０００ | ８５２，０００ | ４７，１００ | １，２４４，０００ | １，２５２，０００ | ７８，２００ |
| ５３４，０００ | ５４０，０００ | ２５，５００ | ８５２，０００ | ８６０，０００ | ４７，７００ | １，２５２，０００ | １，２６０，０００ | ７９，０００ |
| ５４０，０００ | ５４６，０００ | ２５，８００ | ８６０，０００ | ８６８，０００ | ４８，３００ | １，２６０，０００ | １，２６８，０００ | ７９，８００ |
| ５４６，０００ | ５５２，０００ | ２６，１００ | ８６８，０００ | ８７６，０００ | ４８，９００ | １，２６８，０００ | １，２７６，０００ | ８０，６００ |
| ５５２，０００ | ５５８，０００ | ２６，４００ | ８７６，０００ | ８８４，０００ | ４９，５００ | １，２７６，０００ | １，２８４，０００ | ８１，４００ |
| ５５８，０００ | ５６４，０００ | ２６，７００ | ８８４，０００ | ８９２，０００ | ５０，１００ | １，２８４，０００ | １，２９２，０００ | ８２，２００ |
| ５６４，０００ | ５７０，０００ | ２７，０００ | ８９２，０００ | ９００，０００ | ５０，７００ | １，２９２，０００ | １，３００，０００ | ８３，０００ |
| ５７０，０００ | ５７６，０００ | ２７，３００ | ９００，０００ | ９０８，０００ | ５１，３００ | １，３００，０００ | １，３１０，０００ | ８３，８００ |
| ５７６，０００ | ５８２，０００ | ２７，６００ | ９０８，０００ | ９１６，０００ | ５１，９００ | １，３１０，０００ | １，３２０，０００ | ８４，８００ |
| ５８２，０００ | ５８８，０００ | ２７，９００ | ９１６，０００ | ９２４，０００ | ５２，５００ | １，３２０，０００ | １，３３０，０００ | ８５，８００ |
| ５８８，０００ | ５９４，０００ | ２８，２００ | ９２４，０００ | ９３２，０００ | ５３，１００ | １，３３０，０００ | １，３４０，０００ | ８６，８００ |
| ５９４，０００ | ６００，０００ | ２８，５００ | ９３２，０００ | ９４０，０００ | ５３，７００ | １，３４０，０００ | １，３５０，０００ | ８７，８００ |
| ６００，０００ | ６０６，０００ | ２８，８００ | ９４０，０００ | ９４８，０００ | ５４，３００ | １，３５０，０００ | １，３６０，０００ | ８８，８００ |
| ６０６，０００ | ６１２，０００ | ２９，２００ | ９４８，０００ | ９５６，０００ | ５４，９００ | １，３６０，０００ | １，３７０，０００ | ８９，８００ |
| ６１２，０００ | ６１８，０００ | ２９，７００ | ９５６，０００ | ９６４，０００ | ５５，５００ | １，３７０，０００ | １，３８０，０００ | ９０，８００ |
| ６１８，０００ | ６２４，０００ | ３０，１００ | ９６４，０００ | ９７２，０００ | ５６，１００ | １，３８０，０００ | １，３９０，０００ | ９１，８００ |
| ６２４，０００ | ６３０，０００ | ３０，６００ | ９７２，０００ | ９８０，０００ | ５６，７００ | １，３９０，０００ | １，４００，０００ | ９２，８００ |
| ６３０，０００ | ６３６，０００ | ３１，０００ | ９８０，０００ | ９８８，０００ | ５７，３００ | １，４００，０００ | １，４１０，０００ | ９３，８００ |
| ６３６，０００ | ６４２，０００ | ３１，５００ | ９８８，０００ | ９９６，０００ | ５７，９００ | １，４１０，０００ | １，４２０，０００ | ９４，８００ |
| ６４２，０００ | ６４８，０００ | ３１，９００ | ９９６，０００ | １，００４，０００ | ５８，５００ | １，４２０，０００ | １，４３０，０００ | ９５，８００ |
| ６４８，０００ | ６５４，０００ | ３２，４００ | １，００４，０００ | １，０１２，０００ | ５９，１００ | １，４３０，０００ | １，４４０，０００ | ９６，８００ |
| ６５４，０００ | ６６０，０００ | ３２，８００ | １，０１２，０００ | １，０２０，０００ | ５９，７００ | １，４４０，０００ | １，４５０，０００ | ９７，８００ |
| ６６０，０００ | ６６６，０００ | ３３，３００ | １，０２０，０００ | １，０２８，０００ | ６０，３００ | １，４５０，０００ | １，４６０，０００ | ９８，８００ |
| ６６６，０００ | ６７２，０００ | ３３，７００ | １，０２８，０００ | １，０３６，０００ | ６０，９００ | １，４６０，０００ | １，４７０，０００ | ９９，８００ |
| ６７２，０００ | ６７８，０００ | ３４，２００ | １，０３６，０００ | １，０４４，０００ | ６１，５００ | １，４７０，０００ | １，４８０，０００ | １００，８００ |
| ６７８，０００ | ６８４，０００ | ３４，６００ | １，０４４，０００ | １，０５２，０００ | ６２，１００ | １，４８０，０００ | １，４９０，０００ | １０１，８００ |
| ６８４，０００ | ６９０，０００ | ３５，１００ | １，０５２，０００ | １，０６０，０００ | ６２，７００ | １，４９０，０００ | １，５００，０００ | １０２，８００ |
| ６９０，０００ | ６９６，０００ | ３５，５００ | １，０６０，０００ | １，０６８，０００ | ６３，３００ | １，５００，０００ | １，５１０，０００ | １０３，８００ |
| ６９６，０００ | ７０２，０００ | ３６，０００ | １，０６８，０００ | １，０７６，０００ | ６３，９００ | １，５１０，０００ | １，５２０，０００ | １０４，８００ |
| ７０２，０００ | ７０８，０００ | ３６，４００ | １，０７６，０００ | １，０８４，０００ | ６４，５００ | １，５２０，０００ | １，５３０，０００ | １０５，８００ |
| ７０８，０００ | ７１４，０００ | ３６，９００ | １，０８４，０００ | １，０９２，０００ | ６５，１００ | １，５３０，０００ | １，５４０，０００ | １０６，８００ |
| ７１４，０００ | ７２０，０００ | ３７，３００ | １，０９２，０００ | １，１００，０００ | ６５，７００ | １，５４０，０００ | １，５５０，０００ | １０７，８００ |
| ７２０，０００ | ７２６，０００ | ３７，８００ | １，１００，０００ | １，１０８，０００ | ６６，３００ | １，５５０，０００ | １，５６０，０００ | １０８，８００ |
| ７２６，０００ | ７３２，０００ | ３８，２００ | １，１０８，０００ | １，１１６，０００ | ６６，９００ | １，５６０，０００ | １，５７０，０００ | １０９，８００ |
| ７３２，０００ | ７３８，０００ | ３８，７００ | １，１１６，０００ | １，１２４，０００ | ６７，５００ | １，５７０，０００ | １，５８０，０００ | １１０，８００ |
| ７３８，０００ | ７４４，０００ | ３９，１００ | １，１２４，０００ | １，１３２，０００ | ６８，１００ | １，５８０，０００ | １，５９０，０００ | １１１，８００ |
| ７４４，０００ | ７５０，０００ | ３９，６００ | １，１３２，０００ | １，１４０，０００ | ６８，７００ | １，５９０，０００ | １，６００，０００ | １１２，８００ |
| ７５０，０００ | ７５６，０００ | ４０，０００ | １，１４０，０００ | １，１４８，０００ | ６９，３００ | １，６００，０００ | １，６１０，０００ | １１３，８００ |
| ７５６，０００ | ７６２，０００ | ４０，５００ | １，１４８，０００ | １，１５６，０００ | ６９，９００ | １，６１０，０００ | １，６２０，０００ | １１４，８００ |
| ７６２，０００ | ７６８，０００ | ４０，９００ | １，１５６，０００ | １，１６４，０００ | ７０，５００ | １，６２０，０００ | １，６３０，０００ | １１５，８００ |
| ７６８，０００ | ７７４，０００ | ４１，４００ | １，１６４，０００ | １，１７２，０００ | ７１，１００ | １，６３０，０００ | １，６４０，０００ | １１６，８００ |
| ７７４，０００ | ７８０，０００ | ４１，８００ | １，１７２，０００ | １，１８０，０００ | ７１，７００ | １，６４０，０００ | １，６５０，０００ | １１７，８００ |
| ７８０，０００ | ７８８，０００ | ４２，３００ | １，１８０，０００ | １，１８８，０００ | ７２，３００ | １，６５０，０００ | １，６６０，０００ | １１８，８００ |
| ７８８，０００ | ７９６，０００ | ４２，９００ | １，１８８，０００ | １，１９６，０００ | ７２，９００ | １，６６０，０００ | １，６７０，０００ | １１９，８００ |
| ７９６，０００ | ８０４，０００ | ４３，５００ | １，１９６，０００ | １，２０４，０００ | ７３，５００ | １，６７０，０００ | １，６８０，０００ | １２０，８００ |
| ８０４，０００ | ８１２，０００ | ４４，１００ | １，２０４，０００ | １，２１２，０００ | ７４，２００ | １，６８０，０００ | １，６９０，０００ | １２１，８００ |
| ８１２，０００ | ８２０，０００ | ４４，７００ | １，２１２，０００ | １，２２０，０００ | ７５，０００ | １，６９０，０００ | １，７００，０００ | １２２，８００ |
| ８２０，０００ | ８２８，０００ | ４５，３００ | １，２２０，０００ | １，２２８，０００ | ７５，８００ | １，７００，０００ | １，７１０，０００ | １２３，８００ |
（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 | ||
| １，７１０，０００ | １，７２０，０００ | １２４，８００ | ２，０００，０００ | ３，０００，０００ | 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９６，２００円を控除した金額 | 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１，４３１，２００円を控除した金額 |
| １，７２０，０００ | １，７３０，０００ | １２５，８００ | ||||||
| １，７３０，０００ | １，７４０，０００ | １２６，８００ | ||||||
| １，７４０，０００ | １，７５０，０００ | １２７，８００ | ||||||
| １，７５０，０００ | １，７６０，０００ | １２８，８００ | ||||||
| １，７６０，０００ | １，７７０，０００ | １２９，８００ | ３，０００，０００ | ４，４００，０００ | 退職所得控除額控除後の退職手当等の金額に１５％を乗じて算出した金額から１７１，２００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２，４３１，２００円を控除した金額 |
| １，７７０，０００ | １，７８０，０００ | １３０，８００ | ||||||
| １，７８０，０００ | １，７９０，０００ | １３１，８００ | ||||||
| １，７９０，０００ | １，８００，０００ | １３２，８００ | ||||||
| １，８００，０００ | １，８１０，０００ | １３３，８００ | ||||||
| １，８１０，０００ | １，８２０，０００ | １３４，８００ | ４，４００，０００ | ６，０００，０００ | 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２８１，２００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３，９３１，２００円を控除した金額 |
| １，８２０，０００ | １，８３０，０００ | １３５，８００ | ||||||
| １，８３０，０００ | １，８４０，０００ | １３６，８００ | ||||||
| １，８４０，０００ | １，８５０，０００ | １３７，８００ | ||||||
| １，８５０，０００ | １，８６０，０００ | １３８，８００ | ||||||
| １，８６０，０００ | １，８７０，０００ | １３９，８００ | 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４３１，２００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６，１８１，２００円を控除した金額 |
| １，８７０，０００ | １，８８０，０００ | １４０，８００ | ||||||
| １，８８０，０００ | １，８９０，０００ | １４１，８００ | ||||||
| １，８９０，０００ | １，９００，０００ | １４２，８００ | ||||||
| １，９００，０００ | １，９１０，０００ | １４３，８００ | ||||||
| １，９１０，０００ | １，９２０，０００ | １４４，８００ | 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６３１，２００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９，１８１，２００円を控除した金額 | |
| １，９２０，０００ | １，９３０，０００ | １４５，８００ | ||||||
| １，９３０，０００ | １，９４０，０００ | １４６，８００ | ||||||
| １，９４０，０００ | １，９５０，０００ | １４７，８００ | ||||||
| １，９５０，０００ | １，９６０，０００ | １４８，８００ | ||||||
| １，９６０，０００ | １，９７０，０００ | １４９，８００ | 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９３１，２００円を控除した金額 | |||
| １，９７０，０００ | １，９８０，０００ | １５０，８００ | ||||||
| １，９８０，０００ | １，９９０，０００ | １５１，８００ | ||||||
| １，９９０，０００ | ２，０００，０００ | １５２，８００ | ||||||
（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、退職手当等の金額から新法別表第八の附表により新法第三十条第三項第一号（退職所得控除額）に規定する勤続年数に準ずる勤続年数及び同条第四項第二号に掲げる場合に該当するかどうかに応じて求めた同表の退職所得控除額を控除した金額を求め、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１，０００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１００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。