Supplementary Provisions, Article 17Transitional Provisions Concerning Special Provisions on the Payment Deadline for Withheld Income Tax
第十七条（源泉徴収に係る所得税の納期の特例に関する経過規定）
The provisions of Article 216 (Special Provisions on the Payment Deadline for Income Tax Subject to Withholding) of the New Act apply in the case where the amount of income tax prescribed in that Article that was collected on or after July 1, 1967 is paid, and the provisions then in force continue to govern the amount of such income tax collected before that date.
An approval under Article 216 (Special Provisions on the Payment Deadline for Income Tax Subject to Withholding) of the Former Act given before July 1, 1967 that remains in effect on that date and a written application under Article 217, paragraph (1) (Application for Approval Concerning Special Provisions on the Payment Deadline, etc.) of the Former Act submitted before that date are deemed to be an approval under Article 216 of the New Act and a written application under Article 217, paragraph (1) (Application for Approval Concerning Special Provisions on the Payment Deadline, etc.) of the New Act, respectively.
昭和四十二年七月一日前にした旧法第二百十六条（源泉徴収に係る所得税の納期の特例）の承認で同日において効力を有するもの及び同日前に提出した旧法第二百十七条第一項（納期の特例に関する承認の申請等）の申請書は、それぞれ新法第二百十六条の承認及び新法第二百十七条第一項（納期の特例に関する承認の申請等）の申請書とみなす。
Supplementary Provisions, Article 18Transitional Provisions Concerning Deduction of Uncollected Tax from Payment Amounts and Claims for Payment, etc.
第十八条（不徴収税額の支払金額からの控除及び支払請求等に関する経過規定）
The provisions of Article 222 (Deduction of Uncollected Tax from Payment Amounts and Claims for Payment, etc.) of the New Act apply in the case where tax is collected under the provisions of Article 221 (Collection of Income Tax Subject to Withholding) of the New Act, or the payment prescribed in Article 222 of the New Act is made, on or after the Effective Date, and the provisions then in force continue to govern the case where such collection or such payment was made before that date.
Supplementary Provisions, Article 19Request for Reassessment Concerning a Person Whose Absence From Japan Took Place before the Effective Date
第十九条（施行日前に出国をした者に係る更正の請求）
A person who, before the Effective Date, filed a return under Article 127 (Final Return in the Case of Absence From Japan Partway Through the Year) of the Former Act (including as applied mutatis mutandis pursuant to Article 166 (Application Mutatis Mutandis to Nonresidents) of the Former Act) for income tax for 1967, and a person who, before that date, received a determination under Article 25 (Determination) of the Act on General Rules for National Taxes (Act No. 66 of 1962) for income tax for that year, may, if a change is to arise as a result of the application of the provisions of the New Act in the particulars stated in that return or the particulars relating to that determination (or, if a Reassessment under Article 24 (Reassessment) or Article 26 (Re-reassessment) of that Act was made with respect to those particulars before that date, the particulars after that Reassessment), file a request for Reassessment under Article 23, paragraph (1) (Request for Reassessment) of the Act on General Rules for National Taxes with the district director by August 31, 1967, with respect to the particulars in which that change is to arise.
施行日前に昭和四十二年分の所得税につき旧法第百二十七条（年の中途で出国をする場合の確定申告）（旧法第百六十六条（非居住者に対する準用）において準用する場合を含む。）の規定による申告書を提出した者及び同日前に同年分の所得税につき国税通則法（昭和三十七年法律第六十六号）第二十五条（決定）の規定による決定を受けた者は、当該申告書に記載された事項又は当該決定に係る事項（これらの事項につき同日前に同法第二十四条（更正）又は第二十六条（再更正）の規定による更正があつた場合には、当該更正後の事項）につき新法の規定の適用により異動を生ずることとなつたときは、その異動を生ずることとなつた事項について、昭和四十二年八月三十一日までに、税務署長に対し、国税通則法第二十三条第一項（更正の請求）の規定による更正の請求をすることができる。
In the case where a Reassessment under Article 24 or Article 26 of the Act on General Rules for National Taxes is made based on a request for Reassessment referred to in the preceding paragraph, when interest on refund prescribed in Article 58, paragraph (1) (Interest on Refunds) of the Act on General Rules for National Taxes is calculated for a refund under Article 159, paragraph (2) (Refund of Withheld Tax and Similar Amounts upon Reassessment or Determination) of the New Act (including as applied mutatis mutandis pursuant to Article 168 (Application Mutatis Mutandis to Nonresidents) of the New Act), the period referred to in that paragraph that forms the basis for the calculation is the period from the Effective Date until the day on which the decision to pay the refund is made or the day on which an Appropriation under Article 57, paragraph (1) (Appropriation) of that Act (hereinafter referred to as an "Appropriation") of that refund is made (or, if there is a day before that date on which the refund became suitable for Appropriation, that day).
前項の更正の請求に基づく国税通則法第二十四条又は第二十六条の規定による更正があつた場合において、新法第百五十九条第二項（更正又は決定による源泉徴収税額等の還付）（新法第百六十八条（非居住者に対する準用）において準用する場合を含む。）の規定による還付金について国税通則法第五十八条第一項（還付加算金）に規定する還付加算金を計算するときは、その計算の基礎となる同項の期間は、施行日からその還付のための支払決定をする日又はその還付金につき同法第五十七条第一項（充当）の規定による充当（以下「充当」という。）をする日（同日前に充当をするのに適することとなつた日がある場合には、その適することとなつた日）までの期間とする。
Supplementary Provisions, Article 20Refund of Tax Withheld from Retirement Income Paid on or before March 31, 1967
第二十条（昭和四十二年三月三十一日までに支払われた退職所得に係る源泉徴収税額の還付）
If the amount of income tax collected pursuant to the provisions of Articles 199 through 202 (Withholding on Retirement Income) of the Former Act on severance pay or other such compensation that was to be paid in 1967 and was paid on or before March 31 of that year exceeds the amount of income tax that would result from applying to that severance pay or other such compensation the provisions of Article 201 (Amount of Tax Withheld from Retirement Income) and Article 202 (Withholding on Lump-Sum Retirement Payments Deemed to Be Retirement Income) of the New Act as replaced pursuant to Article 3, paragraph (1) (Special Provisions on the Calculation of Income Deductions and Tax Amounts for Income Tax for 1967) of the Supplementary Provisions, the Resident who received the payment of that severance pay or other such compensation may, as provided by Cabinet Order, claim a refund of the excess amount from the competent district director for the locality in which the Resident pays income tax by August 31 of that year.
昭和四十二年中に支払うべき退職手当等で同年三月三十一日までに支払われたものにつき旧法第百九十九条から第二百二条まで（退職所得に係る源泉徴収）の規定により徴収された所得税の額が、当該退職手当等につき附則第三条第一項（昭和四十二年分の所得税の所得控除及び税額の計算の特例）の規定により読み替えられた新法第二百一条（退職所得に係る源泉徴収税額）及び新法第二百二条（退職所得とみなされる退職一時金に係る源泉徴収）の規定を適用した場合における所得税の額をこえるときは、当該退職手当等の支払を受けた居住者は、政令で定めるところにより、同年八月三十一日までに、納税地の所轄税務署長に対し、そのこえる金額の還付を請求することができる。
If a claim for refund under the preceding paragraph is made with respect to severance pay or other such compensation prescribed in that paragraph, with regard to the application of the provisions concerning returns, Reassessments or determinations, payment, collection (excluding withholding on severance pay or other such compensation), and refunds (excluding the refund for which that claim is made) for that Resident's income tax for 1967, and the application of the provisions of Article 201, paragraph (1), item (ii) of the New Act as replaced pursuant to Article 3, paragraph (1) of the Supplementary Provisions to severance pay or other such compensation to be paid in that year that is paid on or after the Effective Date, income tax is deemed to have been collected in the amount obtained by deducting the amount to be refunded under that claim from the amount of income tax collected pursuant to the provisions of Articles 199 through 202 of the Former Act on the severance pay or other such compensation for which that claim is made.
In the case where interest on refund prescribed in Article 58, paragraph (1) (Interest on Refunds) of the Act on General Rules for National Taxes is calculated for a refund under paragraph (1), the period referred to in that paragraph that forms the basis for the calculation is the period from the day following the day on which one month has elapsed from the day on which the claim for refund under paragraph (1) was made until the day on which the decision to pay the refund is made or the day on which an Appropriation of that refund is made (or, if there is a day before that date on which the refund became suitable for Appropriation, that day).
Supplementary Provisions, Article 21Transitional Provisions Concerning Penal Provisions
第二十一条（罰則に関する経過規定）
The provisions then in force continue to govern the application of penal provisions to conduct engaged in before the Effective Date and to conduct engaged in on or after that date with respect to income tax that the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions.
施行日前にした行為及びこの附則の規定によりなお従前の例によることとされる所得税に係る同日以後にした行為に対する罰則の適用については、なお従前の例による。
Supplementary Provisions, Appended Table 1
附則別表第一昭和４２年分の所得税の簡易税額表
(1)
| Taxable gross income, adjusted income, or taxable retirement income (a) | Tax amount (b) | Ratio of (b) to (a) | Taxable gross income, adjusted income, or taxable retirement income (a) | Tax amount (b) | Ratio of (b) to (a) | Taxable gross income, adjusted income, or taxable retirement income (a) | Tax amount (b) | Ratio of (b) to (a) | |||
| 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 | 0 | 51,000 | 52,000 | 4,400 | 8.8 | 137,000 | 139,000 | 12,500 | 9 | |
| 2,000 | 3,000 | 100 | 8.8 | 52,000 | 53,000 | 4,500 | 8.8 | 139,000 | 141,000 | 12,700 | 9 |
| 3,000 | 4,000 | 200 | 8.8 | 53,000 | 54,000 | 4,600 | 8.8 | 141,000 | 143,000 | 12,900 | 9 |
| 4,000 | 5,000 | 300 | 8.8 | 54,000 | 55,000 | 4,700 | 8.8 | 143,000 | 145,000 | 13,100 | 9 |
| 5,000 | 6,000 | 400 | 8.8 | 55,000 | 56,000 | 4,800 | 8.8 | 145,000 | 147,000 | 13,300 | 9 |
| 6,000 | 7,000 | 500 | 8.8 | 56,000 | 57,000 | 4,900 | 8.8 | 147,000 | 149,000 | 13,500 | 9 |
| 7,000 | 8,000 | 600 | 8.8 | 57,000 | 58,000 | 5,000 | 8.8 | 149,000 | 151,000 | 13,700 | 9 |
| 8,000 | 9,000 | 700 | 8.8 | 58,000 | 59,000 | 5,100 | 8.8 | 151,000 | 153,000 | 13,900 | 9 |
| 9,000 | 10,000 | 700 | 8.8 | 59,000 | 60,000 | 5,100 | 8.8 | 153,000 | 155,000 | 14,100 | 9 |
| 10,000 | 11,000 | 800 | 8.8 | 60,000 | 61,000 | 5,200 | 8.8 | 155,000 | 157,000 | 14,300 | 9 |
| 11,000 | 12,000 | 900 | 8.8 | 61,000 | 62,000 | 5,300 | 8.8 | 157,000 | 159,000 | 14,500 | 9 |
| 12,000 | 13,000 | 1,000 | 8.8 | 62,000 | 63,000 | 5,400 | 8.8 | 159,000 | 161,000 | 14,700 | 9 |
| 13,000 | 14,000 | 1,100 | 8.8 | 63,000 | 64,000 | 5,500 | 8.8 | 161,000 | 163,000 | 14,900 | 9 |
| 14,000 | 15,000 | 1,200 | 8.8 | 64,000 | 65,000 | 5,600 | 8.8 | 163,000 | 165,000 | 15,100 | 9 |
| 15,000 | 16,000 | 1,300 | 8.8 | 65,000 | 67,000 | 5,700 | 8.8 | 165,000 | 167,000 | 15,300 | 9 |
| 16,000 | 17,000 | 1,400 | 8.8 | 67,000 | 69,000 | 5,800 | 8.8 | 167,000 | 169,000 | 15,500 | 9 |
| 17,000 | 18,000 | 1,400 | 8.8 | 69,000 | 71,000 | 6,000 | 8.8 | 169,000 | 171,000 | 15,700 | 9 |
| 18,000 | 19,000 | 1,500 | 8.8 | 71,000 | 73,000 | 6,200 | 8.8 | 171,000 | 173,000 | 15,900 | 9 |
| 19,000 | 20,000 | 1,600 | 8.8 | 73,000 | 75,000 | 6,400 | 8.8 | 173,000 | 175,000 | 16,100 | 9 |
| 20,000 | 21,000 | 1,700 | 8.8 | 75,000 | 77,000 | 6,600 | 8.8 | 175,000 | 177,000 | 16,300 | 9 |
| 21,000 | 22,000 | 1,800 | 8.8 | 77,000 | 79,000 | 6,700 | 8.8 | 177,000 | 179,000 | 16,500 | 9 |
| 22,000 | 23,000 | 1,900 | 8.8 | 79,000 | 81,000 | 6,900 | 8.8 | 179,000 | 181,000 | 16,700 | 9 |
| 23,000 | 24,000 | 2,000 | 8.8 | 81,000 | 83,000 | 7,100 | 8.8 | 181,000 | 183,000 | 16,900 | 9 |
| 24,000 | 25,000 | 2,100 | 8.8 | 83,000 | 85,000 | 7,300 | 8.8 | 183,000 | 185,000 | 17,100 | 9 |
| 25,000 | 26,000 | 2,200 | 8.8 | 85,000 | 87,000 | 7,400 | 8.8 | 185,000 | 187,000 | 17,300 | 9 |
| 26,000 | 27,000 | 2,200 | 8.8 | 87,000 | 89,000 | 7,600 | 8.8 | 187,000 | 189,000 | 17,500 | 9 |
| 27,000 | 28,000 | 2,300 | 8.8 | 89,000 | 91,000 | 7,800 | 8.8 | 189,000 | 191,000 | 17,700 | 9 |
| 28,000 | 29,000 | 2,400 | 8.8 | 91,000 | 93,000 | 8,000 | 8.8 | 191,000 | 193,000 | 17,900 | 9 |
| 29,000 | 30,000 | 2,500 | 8.8 | 93,000 | 95,000 | 8,100 | 8.8 | 193,000 | 195,000 | 18,100 | 9 |
| 30,000 | 31,000 | 2,600 | 8.8 | 95,000 | 97,000 | 8,300 | 8.8 | 195,000 | 198,000 | 18,300 | 9 |
| 31,000 | 32,000 | 2,700 | 8.8 | 97,000 | 99,000 | 8,500 | 8.8 | 198,000 | 201,000 | 18,600 | 9 |
| 32,000 | 33,000 | 2,800 | 8.8 | 99,000 | 101,000 | 8,700 | 8.8 | 201,000 | 204,000 | 18,900 | 9 |
| 33,000 | 34,000 | 2,900 | 8.8 | 101,000 | 103,000 | 8,900 | 8.8 | 204,000 | 207,000 | 19,200 | 9 |
| 34,000 | 35,000 | 2,900 | 8.8 | 103,000 | 105,000 | 9,100 | 8.8 | 207,000 | 210,000 | 19,500 | 9 |
| 35,000 | 36,000 | 3,000 | 8.8 | 105,000 | 107,000 | 9,300 | 8.8 | 210,000 | 213,000 | 19,800 | 9 |
| 36,000 | 37,000 | 3,100 | 8.8 | 107,000 | 109,000 | 9,500 | 8.8 | 213,000 | 216,000 | 20,100 | 9 |
| 37,000 | 38,000 | 3,200 | 8.8 | 109,000 | 111,000 | 9,700 | 8.8 | 216,000 | 219,000 | 20,400 | 9 |
| 38,000 | 39,000 | 3,300 | 8.8 | 111,000 | 113,000 | 9,900 | 8.8 | 219,000 | 222,000 | 20,700 | 9 |
| 39,000 | 40,000 | 3,400 | 8.8 | 113,000 | 115,000 | 10,100 | 8.8 | 222,000 | 225,000 | 21,000 | 9 |
| 40,000 | 41,000 | 3,500 | 8.8 | 115,000 | 117,000 | 10,300 | 8.8 | 225,000 | 228,000 | 21,300 | 9 |
| 41,000 | 42,000 | 3,600 | 8.8 | 117,000 | 119,000 | 10,500 | 8.8 | 228,000 | 231,000 | 21,600 | 9 |
| 42,000 | 43,000 | 3,600 | 8.8 | 119,000 | 121,000 | 10,700 | 8.8 | 231,000 | 234,000 | 21,900 | 9 |
| 43,000 | 44,000 | 3,700 | 8.8 | 121,000 | 123,000 | 10,900 | 9 | 234,000 | 237,000 | 22,200 | 9 |
| 44,000 | 45,000 | 3,800 | 8.8 | 123,000 | 125,000 | 11,100 | 9 | 237,000 | 240,000 | 22,500 | 9 |
| 45,000 | 46,000 | 3,900 | 8.8 | 125,000 | 127,000 | 11,300 | 9 | 240,000 | 243,000 | 22,800 | 9 |
| 46,000 | 47,000 | 4,000 | 8.8 | 127,000 | 129,000 | 11,500 | 9 | 243,000 | 246,000 | 23,100 | 9 |
| 47,000 | 48,000 | 4,100 | 8.8 | 129,000 | 131,000 | 11,700 | 9 | 246,000 | 249,000 | 23,400 | 9 |
| 48,000 | 49,000 | 4,200 | 8.8 | 131,000 | 133,000 | 11,900 | 9 | 249,000 | 252,000 | 23,700 | 9 |
| 49,000 | 50,000 | 4,300 | 8.8 | 133,000 | 135,000 | 12,100 | 9 | 252,000 | 255,000 | 24,000 | 9 |
| 50,000 | 51,000 | 4,400 | 8.8 | 135,000 | 137,000 | 12,300 | 9 | 255,000 | 258,000 | 24,300 | 9 |
(2)
| Taxable gross income, adjusted income, or taxable retirement income (a) | Tax amount (b) | Ratio of (b) to (a) | Taxable gross income, adjusted income, or taxable retirement income (a) | Tax amount (b) | Ratio of (b) to (a) | Taxable gross income, adjusted income, or taxable retirement income (a) | Tax amount (b) | Ratio of (b) to (a) | |||
| 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 | 24,600 | 9 | 414,000 | 418,000 | 45,900 | 11 | 614,000 | 618,000 | 76,600 | 12 |
| 261,000 | 264,000 | 24,900 | 9 | 418,000 | 422,000 | 46,500 | 11 | 618,000 | 622,000 | 77,400 | 12 |
| 264,000 | 267,000 | 25,200 | 9 | 422,000 | 426,000 | 47,100 | 11 | 622,000 | 626,000 | 78,200 | 12 |
| 267,000 | 270,000 | 25,500 | 9 | 426,000 | 430,000 | 47,700 | 11 | 626,000 | 630,000 | 79,000 | 12 |
| 270,000 | 273,000 | 25,800 | 9 | 430,000 | 434,000 | 48,300 | 11 | 630,000 | 634,000 | 79,800 | 12 |
| 273,000 | 276,000 | 26,100 | 9 | 434,000 | 438,000 | 48,900 | 11 | 634,000 | 638,000 | 80,600 | 12 |
| 276,000 | 279,000 | 26,400 | 9 | 438,000 | 442,000 | 49,500 | 11 | 638,000 | 642,000 | 81,400 | 12 |
| 279,000 | 282,000 | 26,700 | 9 | 442,000 | 446,000 | 50,100 | 11 | 642,000 | 646,000 | 82,200 | 12 |
| 282,000 | 285,000 | 27,000 | 9 | 446,000 | 450,000 | 50,700 | 11 | 646,000 | 650,000 | 83,000 | 12 |
| 285,000 | 288,000 | 27,300 | 9 | 450,000 | 454,000 | 51,300 | 11 | 650,000 | 655,000 | 83,800 | 12 |
| 288,000 | 291,000 | 27,600 | 9 | 454,000 | 458,000 | 51,900 | 11 | 655,000 | 660,000 | 84,800 | 12 |
| 291,000 | 294,000 | 27,900 | 9 | 458,000 | 462,000 | 52,500 | 11 | 660,000 | 665,000 | 85,800 | 13 |
| 294,000 | 297,000 | 28,200 | 9 | 462,000 | 466,000 | 53,100 | 11 | 665,000 | 670,000 | 86,800 | 13 |
| 297,000 | 300,000 | 28,500 | 9 | 466,000 | 470,000 | 53,700 | 11 | 670,000 | 675,000 | 87,800 | 13 |
| 300,000 | 303,000 | 28,800 | 9 | 470,000 | 474,000 | 54,300 | 11 | 675,000 | 680,000 | 88,800 | 13 |
| 303,000 | 306,000 | 29,200 | 9 | 474,000 | 478,000 | 54,900 | 11 | 680,000 | 685,000 | 89,800 | 13 |
| 306,000 | 309,000 | 29,700 | 9 | 478,000 | 482,000 | 55,500 | 11 | 685,000 | 690,000 | 90,800 | 13 |
| 309,000 | 312,000 | 30,100 | 9 | 482,000 | 486,000 | 56,100 | 11 | 690,000 | 695,000 | 91,800 | 13 |
| 312,000 | 315,000 | 30,600 | 9 | 486,000 | 490,000 | 56,700 | 11 | 695,000 | 700,000 | 92,800 | 13 |
| 315,000 | 318,000 | 31,000 | 9 | 490,000 | 494,000 | 57,300 | 11 | 700,000 | 705,000 | 93,800 | 13 |
| 318,000 | 321,000 | 31,500 | 9 | 494,000 | 498,000 | 57,900 | 11 | 705,000 | 710,000 | 94,800 | 13 |
| 321,000 | 324,000 | 31,900 | 9 | 498,000 | 502,000 | 58,500 | 11 | 710,000 | 715,000 | 95,800 | 13 |
| 324,000 | 327,000 | 32,400 | 10 | 502,000 | 506,000 | 59,100 | 11 | 715,000 | 720,000 | 96,800 | 13 |
| 327,000 | 330,000 | 32,800 | 10 | 506,000 | 510,000 | 59,700 | 11 | 720,000 | 725,000 | 97,800 | 13 |
| 330,000 | 333,000 | 33,300 | 10 | 510,000 | 514,000 | 60,300 | 11 | 725,000 | 730,000 | 98,800 | 13 |
| 333,000 | 336,000 | 33,700 | 10 | 514,000 | 518,000 | 60,900 | 11 | 730,000 | 735,000 | 99,800 | 13 |
| 336,000 | 339,000 | 34,200 | 10 | 518,000 | 522,000 | 61,500 | 11 | 735,000 | 740,000 | 100,800 | 13 |
| 339,000 | 342,000 | 34,600 | 10 | 522,000 | 526,000 | 62,100 | 11 | 740,000 | 745,000 | 101,800 | 13 |
| 342,000 | 345,000 | 35,100 | 10 | 526,000 | 530,000 | 62,700 | 11 | 745,000 | 750,000 | 102,800 | 13 |
| 345,000 | 348,000 | 35,500 | 10 | 530,000 | 534,000 | 63,300 | 11 | 750,000 | 755,000 | 103,800 | 13 |
| 348,000 | 351,000 | 36,000 | 10 | 534,000 | 538,000 | 63,900 | 11 | 755,000 | 760,000 | 104,800 | 13 |
| 351,000 | 354,000 | 36,400 | 10 | 538,000 | 542,000 | 64,500 | 11 | 760,000 | 765,000 | 105,800 | 13 |
| 354,000 | 357,000 | 36,900 | 10 | 542,000 | 546,000 | 65,100 | 12 | 765,000 | 770,000 | 106,800 | 13 |
| 357,000 | 360,000 | 37,300 | 10 | 546,000 | 550,000 | 65,700 | 12 | 770,000 | 775,000 | 107,800 | 14 |
| 360,000 | 363,000 | 37,800 | 10 | 550,000 | 554,000 | 66,300 | 12 | 775,000 | 780,000 | 108,800 | 14 |
| 363,000 | 366,000 | 38,200 | 10 | 554,000 | 558,000 | 66,900 | 12 | 780,000 | 785,000 | 109,800 | 14 |
| 366,000 | 369,000 | 38,700 | 10 | 558,000 | 562,000 | 67,500 | 12 | 785,000 | 790,000 | 110,800 | 14 |
| 369,000 | 372,000 | 39,100 | 10 | 562,000 | 566,000 | 68,100 | 12 | 790,000 | 795,000 | 111,800 | 14 |
| 372,000 | 375,000 | 39,600 | 10 | 566,000 | 570,000 | 68,700 | 12 | 795,000 | 800,000 | 112,800 | 14 |
| 375,000 | 378,000 | 40,000 | 10 | 570,000 | 574,000 | 69,300 | 12 | 800,000 | 805,000 | 113,800 | 14 |
| 378,000 | 381,000 | 40,500 | 10 | 574,000 | 578,000 | 69,900 | 12 | 805,000 | 810,000 | 114,800 | 14 |
| 381,000 | 384,000 | 40,900 | 10 | 578,000 | 582,000 | 70,500 | 12 | 810,000 | 815,000 | 115,800 | 14 |
| 384,000 | 387,000 | 41,400 | 10 | 582,000 | 586,000 | 71,100 | 12 | 815,000 | 820,000 | 116,800 | 14 |
| 387,000 | 390,000 | 41,800 | 10 | 586,000 | 590,000 | 71,700 | 12 | 820,000 | 825,000 | 117,800 | 14 |
| 390,000 | 394,000 | 42,300 | 10 | 590,000 | 594,000 | 72,300 | 12 | 825,000 | 830,000 | 118,800 | 14 |
| 394,000 | 398,000 | 42,900 | 10 | 594,000 | 598,000 | 72,900 | 12 | 830,000 | 835,000 | 119,800 | 14 |
| 398,000 | 402,000 | 43,500 | 10 | 598,000 | 602,000 | 73,500 | 12 | 835,000 | 840,000 | 120,800 | 14 |
| 402,000 | 406,000 | 44,100 | 10 | 602,000 | 606,000 | 74,200 | 12 | 840,000 | 845,000 | 121,800 | 14 |
| 406,000 | 410,000 | 44,700 | 11 | 606,000 | 610,000 | 75,000 | 12 | 845,000 | 850,000 | 122,800 | 14 |
| 410,000 | 414,000 | 45,300 | 11 | 610,000 | 614,000 | 75,800 | 12 | 850,000 | 855,000 | 123,800 | 14 |
(3)
| Taxable gross income, adjusted income, or taxable retirement income (a) | Tax amount (b) | Ratio of (b) to (a) | Taxable gross income, adjusted income, or taxable retirement income (a) | Tax amount (b) | Ratio of (b) to (a) | Taxable gross income, adjusted income, or taxable retirement income (a) | Tax amount (b) | Ratio of (b) to (a) | |||
| At least | Less than | At least | Less than | At least | Less than | ||||||
| yen | yen | yen | % | yen | yen | % | yen | yen | % | ||
| 855,000 | 860,000 | 124,800 | 14 | 1,000,000 | 1,500,000 | The amount obtained by deducting 96,200 yen from the amount calculated by multiplying the amount in (a) by 25% | 10,000,000 | 20,000,000 | The amount obtained by deducting 1,431,200 yen from the amount calculated by multiplying the amount in (a) by 55% | ||
| 860,000 | 865,000 | 125,800 | 14 | ||||||||
| 865,000 | 870,000 | 126,800 | 14 | ||||||||
| 870,000 | 875,000 | 127,800 | 14 | ||||||||
| 875,000 | 880,000 | 128,800 | 14 | ||||||||
| 880,000 | 885,000 | 129,800 | 14 | 1,500,000 | 2,200,000 | The amount obtained by deducting 171,200 yen from the amount calculated by multiplying the amount in (a) by 30% | 20,000,000 | 30,000,000 | The amount obtained by deducting 2,431,200 yen from the amount calculated by multiplying the amount in (a) by 60% | ||
| 885,000 | 890,000 | 130,800 | 14 | ||||||||
| 890,000 | 895,000 | 131,800 | 14 | ||||||||
| 895,000 | 900,000 | 132,800 | 14 | ||||||||
| 900,000 | 905,000 | 133,800 | 14 | ||||||||
| 905,000 | 910,000 | 134,800 | 14 | 2,200,000 | 3,000,000 | The amount obtained by deducting 281,200 yen from the amount calculated by multiplying the amount in (a) by 35% | 30,000,000 | 45,000,000 | The amount obtained by deducting 3,931,200 yen from the amount calculated by multiplying the amount in (a) by 65% | ||
| 910,000 | 915,000 | 135,800 | 14 | ||||||||
| 915,000 | 920,000 | 136,800 | 14 | ||||||||
| 920,000 | 925,000 | 137,800 | 14 | ||||||||
| 925,000 | 930,000 | 138,800 | 15 | ||||||||
| 930,000 | 935,000 | 139,800 | 15 | 3,000,000 | 4,000,000 | The amount obtained by deducting 431,200 yen from the amount calculated by multiplying the amount in (a) by 40% | 45,000,000 | 60,000,000 | The amount obtained by deducting 6,181,200 yen from the amount calculated by multiplying the amount in (a) by 70% | ||
| 935,000 | 940,000 | 140,800 | 15 | ||||||||
| 940,000 | 945,000 | 141,800 | 15 | ||||||||
| 945,000 | 950,000 | 142,800 | 15 | ||||||||
| 950,000 | 955,000 | 143,800 | 15 | ||||||||
| 955,000 | 960,000 | 144,800 | 15 | 4,000,000 | 6,000,000 | The amount obtained by deducting 631,200 yen from the amount calculated by multiplying the amount in (a) by 45% | 60,000,000 yen or more | The amount obtained by deducting 9,181,200 yen from the amount calculated by multiplying the amount in (a) by 75% | |||
| 960,000 | 965,000 | 145,800 | 15 | ||||||||
| 965,000 | 970,000 | 146,800 | 15 | ||||||||
| 970,000 | 975,000 | 147,800 | 15 | ||||||||
| 975,000 | 980,000 | 148,800 | 15 | ||||||||
| 980,000 | 985,000 | 149,800 | 15 | 6,000,000 | 10,000,000 | The amount obtained by deducting 931,200 yen from the amount calculated by multiplying the amount in (a) by 50% | |||||
| 985,000 | 990,000 | 150,800 | 15 | ||||||||
| 990,000 | 995,000 | 151,800 | 15 | ||||||||
| 995,000 | 1,000,000 | 152,800 | 15 | ||||||||
(Note) In this table, "adjusted income" means the adjusted income prescribed in Article 90, paragraph (1), item (i) (Averaging Taxation on Fluctuating Income and Ad Hoc Income) of the New Act.
(Remarks) (1) To find the tax amount on taxable gross income, adjusted income, or taxable retirement income, find the applicable row of the "Taxable gross income, adjusted income, or taxable retirement income (a)" column according to the taxable gross income, adjusted income, or taxable retirement income; the amount stated in the "Tax amount (b)" column of that row is the tax amount sought. (2) To find the ratio prescribed in Article 90, paragraph (1), item (ii) of the New Act as replaced pursuant to Article 3, paragraph (1) (Special Provisions on the Calculation of Income Deductions and Tax Amounts for Income Tax for 1967) of the Supplementary Provisions, find the applicable row of the "Taxable gross income, adjusted income, or taxable retirement income (a)" column according to the adjusted income; the rate stated in the "Ratio of (b) to (a)" column of that row is the ratio sought.
（一）
| 課税総所得金額、調整所得金額又は課税退職所得金額（イ） | 税額（ロ） | （ロ）の（イ）に対する割合 | 課税総所得金額、調整所得金額又は課税退職所得金額（イ） | 税額（ロ） | （ロ）の（イ）に対する割合 | 課税総所得金額、調整所得金額又は課税退職所得金額（イ） | 税額（ロ） | （ロ）の（イ）に対する割合 | |||
| 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 | ０ | ５１，０００ | ５２，０００ | ４，４００ | ８．８ | １３７，０００ | １３９，０００ | １２，５００ | ９ | |
| ２，０００ | ３，０００ | １００ | ８．８ | ５２，０００ | ５３，０００ | ４，５００ | ８．８ | １３９，０００ | １４１，０００ | １２，７００ | ９ |
| ３，０００ | ４，０００ | ２００ | ８．８ | ５３，０００ | ５４，０００ | ４，６００ | ８．８ | １４１，０００ | １４３，０００ | １２，９００ | ９ |
| ４，０００ | ５，０００ | ３００ | ８．８ | ５４，０００ | ５５，０００ | ４，７００ | ８．８ | １４３，０００ | １４５，０００ | １３，１００ | ９ |
| ５，０００ | ６，０００ | ４００ | ８．８ | ５５，０００ | ５６，０００ | ４，８００ | ８．８ | １４５，０００ | １４７，０００ | １３，３００ | ９ |
| ６，０００ | ７，０００ | ５００ | ８．８ | ５６，０００ | ５７，０００ | ４，９００ | ８．８ | １４７，０００ | １４９，０００ | １３，５００ | ９ |
| ７，０００ | ８，０００ | ６００ | ８．８ | ５７，０００ | ５８，０００ | ５，０００ | ８．８ | １４９，０００ | １５１，０００ | １３，７００ | ９ |
| ８，０００ | ９，０００ | ７００ | ８．８ | ５８，０００ | ５９，０００ | ５，１００ | ８．８ | １５１，０００ | １５３，０００ | １３，９００ | ９ |
| ９，０００ | １０，０００ | ７００ | ８．８ | ５９，０００ | ６０，０００ | ５，１００ | ８．８ | １５３，０００ | １５５，０００ | １４，１００ | ９ |
| １０，０００ | １１，０００ | ８００ | ８．８ | ６０，０００ | ６１，０００ | ５，２００ | ８．８ | １５５，０００ | １５７，０００ | １４，３００ | ９ |
| １１，０００ | １２，０００ | ９００ | ８．８ | ６１，０００ | ６２，０００ | ５，３００ | ８．８ | １５７，０００ | １５９，０００ | １４，５００ | ９ |
| １２，０００ | １３，０００ | １，０００ | ８．８ | ６２，０００ | ６３，０００ | ５，４００ | ８．８ | １５９，０００ | １６１，０００ | １４，７００ | ９ |
| １３，０００ | １４，０００ | １，１００ | ８．８ | ６３，０００ | ６４，０００ | ５，５００ | ８．８ | １６１，０００ | １６３，０００ | １４，９００ | ９ |
| １４，０００ | １５，０００ | １，２００ | ８．８ | ６４，０００ | ６５，０００ | ５，６００ | ８．８ | １６３，０００ | １６５，０００ | １５，１００ | ９ |
| １５，０００ | １６，０００ | １，３００ | ８．８ | ６５，０００ | ６７，０００ | ５，７００ | ８．８ | １６５，０００ | １６７，０００ | １５，３００ | ９ |
| １６，０００ | １７，０００ | １，４００ | ８．８ | ６７，０００ | ６９，０００ | ５，８００ | ８．８ | １６７，０００ | １６９，０００ | １５，５００ | ９ |
| １７，０００ | １８，０００ | １，４００ | ８．８ | ６９，０００ | ７１，０００ | ６，０００ | ８．８ | １６９，０００ | １７１，０００ | １５，７００ | ９ |
| １８，０００ | １９，０００ | １，５００ | ８．８ | ７１，０００ | ７３，０００ | ６，２００ | ８．８ | １７１，０００ | １７３，０００ | １５，９００ | ９ |
| １９，０００ | ２０，０００ | １，６００ | ８．８ | ７３，０００ | ７５，０００ | ６，４００ | ８．８ | １７３，０００ | １７５，０００ | １６，１００ | ９ |
| ２０，０００ | ２１，０００ | １，７００ | ８．８ | ７５，０００ | ７７，０００ | ６，６００ | ８．８ | １７５，０００ | １７７，０００ | １６，３００ | ９ |
| ２１，０００ | ２２，０００ | １，８００ | ８．８ | ７７，０００ | ７９，０００ | ６，７００ | ８．８ | １７７，０００ | １７９，０００ | １６，５００ | ９ |
| ２２，０００ | ２３，０００ | １，９００ | ８．８ | ７９，０００ | ８１，０００ | ６，９００ | ８．８ | １７９，０００ | １８１，０００ | １６，７００ | ９ |
| ２３，０００ | ２４，０００ | ２，０００ | ８．８ | ８１，０００ | ８３，０００ | ７，１００ | ８．８ | １８１，０００ | １８３，０００ | １６，９００ | ９ |
| ２４，０００ | ２５，０００ | ２，１００ | ８．８ | ８３，０００ | ８５，０００ | ７，３００ | ８．８ | １８３，０００ | １８５，０００ | １７，１００ | ９ |
| ２５，０００ | ２６，０００ | ２，２００ | ８．８ | ８５，０００ | ８７，０００ | ７，４００ | ８．８ | １８５，０００ | １８７，０００ | １７，３００ | ９ |
| ２６，０００ | ２７，０００ | ２，２００ | ８．８ | ８７，０００ | ８９，０００ | ７，６００ | ８．８ | １８７，０００ | １８９，０００ | １７，５００ | ９ |
| ２７，０００ | ２８，０００ | ２，３００ | ８．８ | ８９，０００ | ９１，０００ | ７，８００ | ８．８ | １８９，０００ | １９１，０００ | １７，７００ | ９ |
| ２８，０００ | ２９，０００ | ２，４００ | ８．８ | ９１，０００ | ９３，０００ | ８，０００ | ８．８ | １９１，０００ | １９３，０００ | １７，９００ | ９ |
| ２９，０００ | ３０，０００ | ２，５００ | ８．８ | ９３，０００ | ９５，０００ | ８，１００ | ８．８ | １９３，０００ | １９５，０００ | １８，１００ | ９ |
| ３０，０００ | ３１，０００ | ２，６００ | ８．８ | ９５，０００ | ９７，０００ | ８，３００ | ８．８ | １９５，０００ | １９８，０００ | １８，３００ | ９ |
| ３１，０００ | ３２，０００ | ２，７００ | ８．８ | ９７，０００ | ９９，０００ | ８，５００ | ８．８ | １９８，０００ | ２０１，０００ | １８，６００ | ９ |
| ３２，０００ | ３３，０００ | ２，８００ | ８．８ | ９９，０００ | １０１，０００ | ８，７００ | ８．８ | ２０１，０００ | ２０４，０００ | １８，９００ | ９ |
| ３３，０００ | ３４，０００ | ２，９００ | ８．８ | １０１，０００ | １０３，０００ | ８，９００ | ８．８ | ２０４，０００ | ２０７，０００ | １９，２００ | ９ |
| ３４，０００ | ３５，０００ | ２，９００ | ８．８ | １０３，０００ | １０５，０００ | ９，１００ | ８．８ | ２０７，０００ | ２１０，０００ | １９，５００ | ９ |
| ３５，０００ | ３６，０００ | ３，０００ | ８．８ | １０５，０００ | １０７，０００ | ９，３００ | ８．８ | ２１０，０００ | ２１３，０００ | １９，８００ | ９ |
| ３６，０００ | ３７，０００ | ３，１００ | ８．８ | １０７，０００ | １０９，０００ | ９，５００ | ８．８ | ２１３，０００ | ２１６，０００ | ２０，１００ | ９ |
| ３７，０００ | ３８，０００ | ３，２００ | ８．８ | １０９，０００ | １１１，０００ | ９，７００ | ８．８ | ２１６，０００ | ２１９，０００ | ２０，４００ | ９ |
| ３８，０００ | ３９，０００ | ３，３００ | ８．８ | １１１，０００ | １１３，０００ | ９，９００ | ８．８ | ２１９，０００ | ２２２，０００ | ２０，７００ | ９ |
| ３９，０００ | ４０，０００ | ３，４００ | ８．８ | １１３，０００ | １１５，０００ | １０，１００ | ８．８ | ２２２，０００ | ２２５，０００ | ２１，０００ | ９ |
| ４０，０００ | ４１，０００ | ３，５００ | ８．８ | １１５，０００ | １１７，０００ | １０，３００ | ８．８ | ２２５，０００ | ２２８，０００ | ２１，３００ | ９ |
| ４１，０００ | ４２，０００ | ３，６００ | ８．８ | １１７，０００ | １１９，０００ | １０，５００ | ８．８ | ２２８，０００ | ２３１，０００ | ２１，６００ | ９ |
| ４２，０００ | ４３，０００ | ３，６００ | ８．８ | １１９，０００ | １２１，０００ | １０，７００ | ８．８ | ２３１，０００ | ２３４，０００ | ２１，９００ | ９ |
| ４３，０００ | ４４，０００ | ３，７００ | ８．８ | １２１，０００ | １２３，０００ | １０，９００ | ９ | ２３４，０００ | ２３７，０００ | ２２，２００ | ９ |
| ４４，０００ | ４５，０００ | ３，８００ | ８．８ | １２３，０００ | １２５，０００ | １１，１００ | ９ | ２３７，０００ | ２４０，０００ | ２２，５００ | ９ |
| ４５，０００ | ４６，０００ | ３，９００ | ８．８ | １２５，０００ | １２７，０００ | １１，３００ | ９ | ２４０，０００ | ２４３，０００ | ２２，８００ | ９ |
| ４６，０００ | ４７，０００ | ４，０００ | ８．８ | １２７，０００ | １２９，０００ | １１，５００ | ９ | ２４３，０００ | ２４６，０００ | ２３，１００ | ９ |
| ４７，０００ | ４８，０００ | ４，１００ | ８．８ | １２９，０００ | １３１，０００ | １１，７００ | ９ | ２４６，０００ | ２４９，０００ | ２３，４００ | ９ |
| ４８，０００ | ４９，０００ | ４，２００ | ８．８ | １３１，０００ | １３３，０００ | １１，９００ | ９ | ２４９，０００ | ２５２，０００ | ２３，７００ | ９ |
| ４９，０００ | ５０，０００ | ４，３００ | ８．８ | １３３，０００ | １３５，０００ | １２，１００ | ９ | ２５２，０００ | ２５５，０００ | ２４，０００ | ９ |
| ５０，０００ | ５１，０００ | ４，４００ | ８．８ | １３５，０００ | １３７，０００ | １２，３００ | ９ | ２５５，０００ | ２５８，０００ | ２４，３００ | ９ |
（二）
| 課税総所得金額、調整所得金額又は課税退職所得金額（イ） | 税額（ロ） | （ロ）の（イ）に対する割合 | 課税総所得金額、調整所得金額又は課税退職所得金額（イ） | 税額（ロ） | （ロ）の（イ）に対する割合 | 課税総所得金額、調整所得金額又は課税退職所得金額（イ） | 税額（ロ） | （ロ）の（イ）に対する割合 | |||
| 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 | ２４，６００ | ９ | ４１４，０００ | ４１８，０００ | ４５，９００ | １１ | ６１４，０００ | ６１８，０００ | ７６，６００ | １２ |
| ２６１，０００ | ２６４，０００ | ２４，９００ | ９ | ４１８，０００ | ４２２，０００ | ４６，５００ | １１ | ６１８，０００ | ６２２，０００ | ７７，４００ | １２ |
| ２６４，０００ | ２６７，０００ | ２５，２００ | ９ | ４２２，０００ | ４２６，０００ | ４７，１００ | １１ | ６２２，０００ | ６２６，０００ | ７８，２００ | １２ |
| ２６７，０００ | ２７０，０００ | ２５，５００ | ９ | ４２６，０００ | ４３０，０００ | ４７，７００ | １１ | ６２６，０００ | ６３０，０００ | ７９，０００ | １２ |
| ２７０，０００ | ２７３，０００ | ２５，８００ | ９ | ４３０，０００ | ４３４，０００ | ４８，３００ | １１ | ６３０，０００ | ６３４，０００ | ７９，８００ | １２ |
| ２７３，０００ | ２７６，０００ | ２６，１００ | ９ | ４３４，０００ | ４３８，０００ | ４８，９００ | １１ | ６３４，０００ | ６３８，０００ | ８０，６００ | １２ |
| ２７６，０００ | ２７９，０００ | ２６，４００ | ９ | ４３８，０００ | ４４２，０００ | ４９，５００ | １１ | ６３８，０００ | ６４２，０００ | ８１，４００ | １２ |
| ２７９，０００ | ２８２，０００ | ２６，７００ | ９ | ４４２，０００ | ４４６，０００ | ５０，１００ | １１ | ６４２，０００ | ６４６，０００ | ８２，２００ | １２ |
| ２８２，０００ | ２８５，０００ | ２７，０００ | ９ | ４４６，０００ | ４５０，０００ | ５０，７００ | １１ | ６４６，０００ | ６５０，０００ | ８３，０００ | １２ |
| ２８５，０００ | ２８８，０００ | ２７，３００ | ９ | ４５０，０００ | ４５４，０００ | ５１，３００ | １１ | ６５０，０００ | ６５５，０００ | ８３，８００ | １２ |
| ２８８，０００ | ２９１，０００ | ２７，６００ | ９ | ４５４，０００ | ４５８，０００ | ５１，９００ | １１ | ６５５，０００ | ６６０，０００ | ８４，８００ | １２ |
| ２９１，０００ | ２９４，０００ | ２７，９００ | ９ | ４５８，０００ | ４６２，０００ | ５２，５００ | １１ | ６６０，０００ | ６６５，０００ | ８５，８００ | １３ |
| ２９４，０００ | ２９７，０００ | ２８，２００ | ９ | ４６２，０００ | ４６６，０００ | ５３，１００ | １１ | ６６５，０００ | ６７０，０００ | ８６，８００ | １３ |
| ２９７，０００ | ３００，０００ | ２８，５００ | ９ | ４６６，０００ | ４７０，０００ | ５３，７００ | １１ | ６７０，０００ | ６７５，０００ | ８７，８００ | １３ |
| ３００，０００ | ３０３，０００ | ２８，８００ | ９ | ４７０，０００ | ４７４，０００ | ５４，３００ | １１ | ６７５，０００ | ６８０，０００ | ８８，８００ | １３ |
| ３０３，０００ | ３０６，０００ | ２９，２００ | ９ | ４７４，０００ | ４７８，０００ | ５４，９００ | １１ | ６８０，０００ | ６８５，０００ | ８９，８００ | １３ |
| ３０６，０００ | ３０９，０００ | ２９，７００ | ９ | ４７８，０００ | ４８２，０００ | ５５，５００ | １１ | ６８５，０００ | ６９０，０００ | ９０，８００ | １３ |
| ３０９，０００ | ３１２，０００ | ３０，１００ | ９ | ４８２，０００ | ４８６，０００ | ５６，１００ | １１ | ６９０，０００ | ６９５，０００ | ９１，８００ | １３ |
| ３１２，０００ | ３１５，０００ | ３０，６００ | ９ | ４８６，０００ | ４９０，０００ | ５６，７００ | １１ | ６９５，０００ | ７００，０００ | ９２，８００ | １３ |
| ３１５，０００ | ３１８，０００ | ３１，０００ | ９ | ４９０，０００ | ４９４，０００ | ５７，３００ | １１ | ７００，０００ | ７０５，０００ | ９３，８００ | １３ |
| ３１８，０００ | ３２１，０００ | ３１，５００ | ９ | ４９４，０００ | ４９８，０００ | ５７，９００ | １１ | ７０５，０００ | ７１０，０００ | ９４，８００ | １３ |
| ３２１，０００ | ３２４，０００ | ３１，９００ | ９ | ４９８，０００ | ５０２，０００ | ５８，５００ | １１ | ７１０，０００ | ７１５，０００ | ９５，８００ | １３ |
| ３２４，０００ | ３２７，０００ | ３２，４００ | １０ | ５０２，０００ | ５０６，０００ | ５９，１００ | １１ | ７１５，０００ | ７２０，０００ | ９６，８００ | １３ |
| ３２７，０００ | ３３０，０００ | ３２，８００ | １０ | ５０６，０００ | ５１０，０００ | ５９，７００ | １１ | ７２０，０００ | ７２５，０００ | ９７，８００ | １３ |
| ３３０，０００ | ３３３，０００ | ３３，３００ | １０ | ５１０，０００ | ５１４，０００ | ６０，３００ | １１ | ７２５，０００ | ７３０，０００ | ９８，８００ | １３ |
| ３３３，０００ | ３３６，０００ | ３３，７００ | １０ | ５１４，０００ | ５１８，０００ | ６０，９００ | １１ | ７３０，０００ | ７３５，０００ | ９９，８００ | １３ |
| ３３６，０００ | ３３９，０００ | ３４，２００ | １０ | ５１８，０００ | ５２２，０００ | ６１，５００ | １１ | ７３５，０００ | ７４０，０００ | １００，８００ | １３ |
| ３３９，０００ | ３４２，０００ | ３４，６００ | １０ | ５２２，０００ | ５２６，０００ | ６２，１００ | １１ | ７４０，０００ | ７４５，０００ | １０１，８００ | １３ |
| ３４２，０００ | ３４５，０００ | ３５，１００ | １０ | ５２６，０００ | ５３０，０００ | ６２，７００ | １１ | ７４５，０００ | ７５０，０００ | １０２，８００ | １３ |
| ３４５，０００ | ３４８，０００ | ３５，５００ | １０ | ５３０，０００ | ５３４，０００ | ６３，３００ | １１ | ７５０，０００ | ７５５，０００ | １０３，８００ | １３ |
| ３４８，０００ | ３５１，０００ | ３６，０００ | １０ | ５３４，０００ | ５３８，０００ | ６３，９００ | １１ | ７５５，０００ | ７６０，０００ | １０４，８００ | １３ |
| ３５１，０００ | ３５４，０００ | ３６，４００ | １０ | ５３８，０００ | ５４２，０００ | ６４，５００ | １１ | ７６０，０００ | ７６５，０００ | １０５，８００ | １３ |
| ３５４，０００ | ３５７，０００ | ３６，９００ | １０ | ５４２，０００ | ５４６，０００ | ６５，１００ | １２ | ７６５，０００ | ７７０，０００ | １０６，８００ | １３ |
| ３５７，０００ | ３６０，０００ | ３７，３００ | １０ | ５４６，０００ | ５５０，０００ | ６５，７００ | １２ | ７７０，０００ | ７７５，０００ | １０７，８００ | １４ |
| ３６０，０００ | ３６３，０００ | ３７，８００ | １０ | ５５０，０００ | ５５４，０００ | ６６，３００ | １２ | ７７５，０００ | ７８０，０００ | １０８，８００ | １４ |
| ３６３，０００ | ３６６，０００ | ３８，２００ | １０ | ５５４，０００ | ５５８，０００ | ６６，９００ | １２ | ７８０，０００ | ７８５，０００ | １０９，８００ | １４ |
| ３６６，０００ | ３６９，０００ | ３８，７００ | １０ | ５５８，０００ | ５６２，０００ | ６７，５００ | １２ | ７８５，０００ | ７９０，０００ | １１０，８００ | １４ |
| ３６９，０００ | ３７２，０００ | ３９，１００ | １０ | ５６２，０００ | ５６６，０００ | ６８，１００ | １２ | ７９０，０００ | ７９５，０００ | １１１，８００ | １４ |
| ３７２，０００ | ３７５，０００ | ３９，６００ | １０ | ５６６，０００ | ５７０，０００ | ６８，７００ | １２ | ７９５，０００ | ８００，０００ | １１２，８００ | １４ |
| ３７５，０００ | ３７８，０００ | ４０，０００ | １０ | ５７０，０００ | ５７４，０００ | ６９，３００ | １２ | ８００，０００ | ８０５，０００ | １１３，８００ | １４ |
| ３７８，０００ | ３８１，０００ | ４０，５００ | １０ | ５７４，０００ | ５７８，０００ | ６９，９００ | １２ | ８０５，０００ | ８１０，０００ | １１４，８００ | １４ |
| ３８１，０００ | ３８４，０００ | ４０，９００ | １０ | ５７８，０００ | ５８２，０００ | ７０，５００ | １２ | ８１０，０００ | ８１５，０００ | １１５，８００ | １４ |
| ３８４，０００ | ３８７，０００ | ４１，４００ | １０ | ５８２，０００ | ５８６，０００ | ７１，１００ | １２ | ８１５，０００ | ８２０，０００ | １１６，８００ | １４ |
| ３８７，０００ | ３９０，０００ | ４１，８００ | １０ | ５８６，０００ | ５９０，０００ | ７１，７００ | １２ | ８２０，０００ | ８２５，０００ | １１７，８００ | １４ |
| ３９０，０００ | ３９４，０００ | ４２，３００ | １０ | ５９０，０００ | ５９４，０００ | ７２，３００ | １２ | ８２５，０００ | ８３０，０００ | １１８，８００ | １４ |
| ３９４，０００ | ３９８，０００ | ４２，９００ | １０ | ５９４，０００ | ５９８，０００ | ７２，９００ | １２ | ８３０，０００ | ８３５，０００ | １１９，８００ | １４ |
| ３９８，０００ | ４０２，０００ | ４３，５００ | １０ | ５９８，０００ | ６０２，０００ | ７３，５００ | １２ | ８３５，０００ | ８４０，０００ | １２０，８００ | １４ |
| ４０２，０００ | ４０６，０００ | ４４，１００ | １０ | ６０２，０００ | ６０６，０００ | ７４，２００ | １２ | ８４０，０００ | ８４５，０００ | １２１，８００ | １４ |
| ４０６，０００ | ４１０，０００ | ４４，７００ | １１ | ６０６，０００ | ６１０，０００ | ７５，０００ | １２ | ８４５，０００ | ８５０，０００ | １２２，８００ | １４ |
| ４１０，０００ | ４１４，０００ | ４５，３００ | １１ | ６１０，０００ | ６１４，０００ | ７５，８００ | １２ | ８５０，０００ | ８５５，０００ | １２３，８００ | １４ |
（三）
| 課税総所得金額、調整所得金額又は課税退職所得金額（イ） | 税額（ロ） | （ロ）の（イ）に対する割合 | 課税総所得金額、調整所得金額又は課税退職所得金額（イ） | 税額（ロ） | （ロ）の（イ）に対する割合 | 課税総所得金額、調整所得金額又は課税退職所得金額（イ） | 税額（ロ） | （ロ）の（イ）に対する割合 | |||
| 以上 | 未満 | 以上 | 未満 | 以上 | 未満 | ||||||
| 円 | 円 | 円 | ％ | 円 | 円 | ％ | 円 | 円 | ％ | ||
| ８５５，０００ | ８６０，０００ | １２４，８００ | １４ | １，０００，０００ | １，５００，０００ | （イ）の金額に２５％を乗じて算出した金額から９６，２００円を控除した金額 | １０，０００，０００ | ２０，０００，０００ | （イ）の金額に５５％を乗じて算出した金額から１，４３１，２００円を控除した金額 | ||
| ８６０，０００ | ８６５，０００ | １２５，８００ | １４ | ||||||||
| ８６５，０００ | ８７０，０００ | １２６，８００ | １４ | ||||||||
| ８７０，０００ | ８７５，０００ | １２７，８００ | １４ | ||||||||
| ８７５，０００ | ８８０，０００ | １２８，８００ | １４ | ||||||||
| ８８０，０００ | ８８５，０００ | １２９，８００ | １４ | １，５００，０００ | ２，２００，０００ | （イ）の金額に３０％を乗じて算出した金額から１７１，２００円を控除した金額 | ２０，０００，０００ | ３０，０００，０００ | （イ）の金額に６０％を乗じて算出した金額から２，４３１，２００円を控除した金額 | ||
| ８８５，０００ | ８９０，０００ | １３０，８００ | １４ | ||||||||
| ８９０，０００ | ８９５，０００ | １３１，８００ | １４ | ||||||||
| ８９５，０００ | ９００，０００ | １３２，８００ | １４ | ||||||||
| ９００，０００ | ９０５，０００ | １３３，８００ | １４ | ||||||||
| ９０５，０００ | ９１０，０００ | １３４，８００ | １４ | ２，２００，０００ | ３，０００，０００ | （イ）の金額に３５％を乗じて算出した金額から２８１，２００円を控除した金額 | ３０，０００，０００ | ４５，０００，０００ | （イ）の金額に６５％を乗じて算出した金額から３，９３１，２００円を控除した金額 | ||
| ９１０，０００ | ９１５，０００ | １３５，８００ | １４ | ||||||||
| ９１５，０００ | ９２０，０００ | １３６，８００ | １４ | ||||||||
| ９２０，０００ | ９２５，０００ | １３７，８００ | １４ | ||||||||
| ９２５，０００ | ９３０，０００ | １３８，８００ | １５ | ||||||||
| ９３０，０００ | ９３５，０００ | １３９，８００ | １５ | ３，０００，０００ | ４，０００，０００ | （イ）の金額に４０％を乗じて算出した金額から４３１，２００円を控除した金額 | ４５，０００，０００ | ６０，０００，０００ | （イ）の金額に７０％を乗じて算出した金額から６，１８１，２００円を控除した金額 | ||
| ９３５，０００ | ９４０，０００ | １４０，８００ | １５ | ||||||||
| ９４０，０００ | ９４５，０００ | １４１，８００ | １５ | ||||||||
| ９４５，０００ | ９５０，０００ | １４２，８００ | １５ | ||||||||
| ９５０，０００ | ９５５，０００ | １４３，８００ | １５ | ||||||||
| ９５５，０００ | ９６０，０００ | １４４，８００ | １５ | ４，０００，０００ | ６，０００，０００ | （イ）の金額に４５％を乗じて算出した金額から６３１，２００円を控除した金額 | ６０，０００，０００円以上 | （イ）の金額に７５％を乗じて算出した金額から９，１８１，２００円を控除した金額 | |||
| ９６０，０００ | ９６５，０００ | １４５，８００ | １５ | ||||||||
| ９６５，０００ | ９７０，０００ | １４６，８００ | １５ | ||||||||
| ９７０，０００ | ９７５，０００ | １４７，８００ | １５ | ||||||||
| ９７５，０００ | ９８０，０００ | １４８，８００ | １５ | ||||||||
| ９８０，０００ | ９８５，０００ | １４９，８００ | １５ | ６，０００，０００ | １０，０００，０００ | （イ）の金額に５０％を乗じて算出した金額から９３１，２００円を控除した金額 | |||||
| ９８５，０００ | ９９０，０００ | １５０，８００ | １５ | ||||||||
| ９９０，０００ | ９９５，０００ | １５１，８００ | １５ | ||||||||
| ９９５，０００ | １，０００，０００ | １５２，８００ | １５ | ||||||||
（注） この表において「調整所得金額」とは、新法第九十条第一項第一号（変動所得及び臨時所得の平均課税）に規定する調整所得金額をいう。
（備考） （１） 課税総所得金額、調整所得金額又は課税退職所得金額に係る税額を求めるには、課税総所得金額、調整所得金額又は課税退職所得金額に応じ、「課税総所得金額、調整所得金額又は課税退職所得金額（イ）」欄の該当する行を求めるものとし、その行の「税額（ロ）」欄に記載されている金額が、その求める税額である。 （２） 附則第三条第一項（昭和四十二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九十条第一項第二号に規定する割合を求めるには、調整所得金額に応じ、「課税総所得金額、調整所得金額又は課税退職所得金額（イ）」欄の該当する行を求めるものとし、その行の「（ロ）の（イ）に対する割合」欄に記載されている率が、その求める割合である。
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。
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。
Supplementary Provisions, Appended Table 4
附則別表第四削除
削除
Supplementary Provisions, Appended Table 5
附則別表第五昭和４２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 | |||
| 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 | 12,500 | |
| 2,000 | 3,000 | 100 | 52,000 | 53,000 | 4,500 | 139,000 | 141,000 | 12,700 |
| 3,000 | 4,000 | 200 | 53,000 | 54,000 | 4,600 | 141,000 | 143,000 | 12,900 |
| 4,000 | 5,000 | 300 | 54,000 | 55,000 | 4,700 | 143,000 | 145,000 | 13,100 |
| 5,000 | 6,000 | 400 | 55,000 | 56,000 | 4,800 | 145,000 | 147,000 | 13,300 |
| 6,000 | 7,000 | 500 | 56,000 | 57,000 | 4,900 | 147,000 | 149,000 | 13,500 |
| 7,000 | 8,000 | 600 | 57,000 | 58,000 | 5,000 | 149,000 | 151,000 | 13,700 |
| 8,000 | 9,000 | 700 | 58,000 | 59,000 | 5,100 | 151,000 | 153,000 | 13,900 |
| 9,000 | 10,000 | 700 | 59,000 | 60,000 | 5,100 | 153,000 | 155,000 | 14,100 |
| 10,000 | 11,000 | 800 | 60,000 | 61,000 | 5,200 | 155,000 | 157,000 | 14,300 |
| 11,000 | 12,000 | 900 | 61,000 | 62,000 | 5,300 | 157,000 | 159,000 | 14,500 |
| 12,000 | 13,000 | 1,000 | 62,000 | 63,000 | 5,400 | 159,000 | 161,000 | 14,700 |
| 13,000 | 14,000 | 1,100 | 63,000 | 64,000 | 5,500 | 161,000 | 163,000 | 14,900 |
| 14,000 | 15,000 | 1,200 | 64,000 | 65,000 | 5,600 | 163,000 | 165,000 | 15,100 |
| 15,000 | 16,000 | 1,300 | 65,000 | 67,000 | 5,700 | 165,000 | 167,000 | 15,300 |
| 16,000 | 17,000 | 1,400 | 67,000 | 69,000 | 5,800 | 167,000 | 169,000 | 15,500 |
| 17,000 | 18,000 | 1,400 | 69,000 | 71,000 | 6,000 | 169,000 | 171,000 | 15,700 |
| 18,000 | 19,000 | 1,500 | 71,000 | 73,000 | 6,200 | 171,000 | 173,000 | 15,900 |
| 19,000 | 20,000 | 1,600 | 73,000 | 75,000 | 6,400 | 173,000 | 175,000 | 16,100 |
| 20,000 | 21,000 | 1,700 | 75,000 | 77,000 | 6,600 | 175,000 | 177,000 | 16,300 |
| 21,000 | 22,000 | 1,800 | 77,000 | 79,000 | 6,700 | 177,000 | 179,000 | 16,500 |
| 22,000 | 23,000 | 1,900 | 79,000 | 81,000 | 6,900 | 179,000 | 181,000 | 16,700 |
| 23,000 | 24,000 | 2,000 | 81,000 | 83,000 | 7,100 | 181,000 | 183,000 | 16,900 |
| 24,000 | 25,000 | 2,100 | 83,000 | 85,000 | 7,300 | 183,000 | 185,000 | 17,100 |
| 25,000 | 26,000 | 2,200 | 85,000 | 87,000 | 7,400 | 185,000 | 187,000 | 17,300 |
| 26,000 | 27,000 | 2,200 | 87,000 | 89,000 | 7,600 | 187,000 | 189,000 | 17,500 |
| 27,000 | 28,000 | 2,300 | 89,000 | 91,000 | 7,800 | 189,000 | 191,000 | 17,700 |
| 28,000 | 29,000 | 2,400 | 91,000 | 93,000 | 8,000 | 191,000 | 193,000 | 17,900 |
| 29,000 | 30,000 | 2,500 | 93,000 | 95,000 | 8,100 | 193,000 | 195,000 | 18,100 |
| 30,000 | 31,000 | 2,600 | 95,000 | 97,000 | 8,300 | 195,000 | 198,000 | 18,300 |
| 31,000 | 32,000 | 2,700 | 97,000 | 99,000 | 8,500 | 198,000 | 201,000 | 18,600 |
| 32,000 | 33,000 | 2,800 | 99,000 | 101,000 | 8,700 | 201,000 | 204,000 | 18,900 |
| 33,000 | 34,000 | 2,900 | 101,000 | 103,000 | 8,900 | 204,000 | 207,000 | 19,200 |
| 34,000 | 35,000 | 2,900 | 103,000 | 105,000 | 9,100 | 207,000 | 210,000 | 19,500 |
| 35,000 | 36,000 | 3,000 | 105,000 | 107,000 | 9,300 | 210,000 | 213,000 | 19,800 |
| 36,000 | 37,000 | 3,100 | 107,000 | 109,000 | 9,500 | 213,000 | 216,000 | 20,100 |
| 37,000 | 38,000 | 3,200 | 109,000 | 111,000 | 9,700 | 216,000 | 219,000 | 20,400 |
| 38,000 | 39,000 | 3,300 | 111,000 | 113,000 | 9,900 | 219,000 | 222,000 | 20,700 |
| 39,000 | 40,000 | 3,400 | 113,000 | 115,000 | 10,100 | 222,000 | 225,000 | 21,000 |
| 40,000 | 41,000 | 3,500 | 115,000 | 117,000 | 10,300 | 225,000 | 228,000 | 21,300 |
| 41,000 | 42,000 | 3,600 | 117,000 | 119,000 | 10,500 | 228,000 | 231,000 | 21,600 |
| 42,000 | 43,000 | 3,600 | 119,000 | 121,000 | 10,700 | 231,000 | 234,000 | 21,900 |
| 43,000 | 44,000 | 3,700 | 121,000 | 123,000 | 10,900 | 234,000 | 237,000 | 22,200 |
| 44,000 | 45,000 | 3,800 | 123,000 | 125,000 | 11,100 | 237,000 | 240,000 | 22,500 |
| 45,000 | 46,000 | 3,900 | 125,000 | 127,000 | 11,300 | 240,000 | 243,000 | 22,800 |
| 46,000 | 47,000 | 4,000 | 127,000 | 129,000 | 11,500 | 243,000 | 246,000 | 23,100 |
| 47,000 | 48,000 | 4,100 | 129,000 | 131,000 | 11,700 | 246,000 | 249,000 | 23,400 |
| 48,000 | 49,000 | 4,200 | 131,000 | 133,000 | 11,900 | 249,000 | 252,000 | 23,700 |
| 49,000 | 50,000 | 4,300 | 133,000 | 135,000 | 12,100 | 252,000 | 255,000 | 24,000 |
| 50,000 | 51,000 | 4,400 | 135,000 | 137,000 | 12,300 | 255,000 | 258,000 | 24,300 |
(2)
| 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 | yen | yen | yen |
| 258,000 | 261,000 | 24,600 | 414,000 | 418,000 | 45,900 | 614,000 | 618,000 | 76,600 |
| 261,000 | 264,000 | 24,900 | 418,000 | 422,000 | 46,500 | 618,000 | 622,000 | 77,400 |
| 264,000 | 267,000 | 25,200 | 422,000 | 426,000 | 47,100 | 622,000 | 626,000 | 78,200 |
| 267,000 | 270,000 | 25,500 | 426,000 | 430,000 | 47,700 | 626,000 | 630,000 | 79,000 |
| 270,000 | 273,000 | 25,800 | 430,000 | 434,000 | 48,300 | 630,000 | 634,000 | 79,800 |
| 273,000 | 276,000 | 26,100 | 434,000 | 438,000 | 48,900 | 634,000 | 638,000 | 80,600 |
| 276,000 | 279,000 | 26,400 | 438,000 | 442,000 | 49,500 | 638,000 | 642,000 | 81,400 |
| 279,000 | 282,000 | 26,700 | 442,000 | 446,000 | 50,100 | 642,000 | 646,000 | 82,200 |
| 282,000 | 285,000 | 27,000 | 446,000 | 450,000 | 50,700 | 646,000 | 650,000 | 83,000 |
| 285,000 | 288,000 | 27,300 | 450,000 | 454,000 | 51,300 | 650,000 | 655,000 | 83,800 |
| 288,000 | 291,000 | 27,600 | 454,000 | 458,000 | 51,900 | 655,000 | 660,000 | 84,800 |
| 291,000 | 294,000 | 27,900 | 458,000 | 462,000 | 52,500 | 660,000 | 665,000 | 85,800 |
| 294,000 | 297,000 | 28,200 | 462,000 | 466,000 | 53,100 | 665,000 | 670,000 | 86,800 |
| 297,000 | 300,000 | 28,500 | 466,000 | 470,000 | 53,700 | 670,000 | 675,000 | 87,800 |
| 300,000 | 303,000 | 28,800 | 470,000 | 474,000 | 54,300 | 675,000 | 680,000 | 88,800 |
| 303,000 | 306,000 | 29,200 | 474,000 | 478,000 | 54,900 | 680,000 | 685,000 | 89,800 |
| 306,000 | 309,000 | 29,700 | 478,000 | 482,000 | 55,500 | 685,000 | 690,000 | 90,800 |
| 309,000 | 312,000 | 30,100 | 482,000 | 486,000 | 56,100 | 690,000 | 695,000 | 91,800 |
| 312,000 | 315,000 | 30,600 | 486,000 | 490,000 | 56,700 | 695,000 | 700,000 | 92,800 |
| 315,000 | 318,000 | 31,000 | 490,000 | 494,000 | 57,300 | 700,000 | 705,000 | 93,800 |
| 318,000 | 321,000 | 31,500 | 494,000 | 498,000 | 57,900 | 705,000 | 710,000 | 94,800 |
| 321,000 | 324,000 | 31,900 | 498,000 | 502,000 | 58,500 | 710,000 | 715,000 | 95,800 |
| 324,000 | 327,000 | 32,400 | 502,000 | 506,000 | 59,100 | 715,000 | 720,000 | 96,800 |
| 327,000 | 330,000 | 32,800 | 506,000 | 510,000 | 59,700 | 720,000 | 725,000 | 97,800 |
| 330,000 | 333,000 | 33,300 | 510,000 | 514,000 | 60,300 | 725,000 | 730,000 | 98,800 |
| 333,000 | 336,000 | 33,700 | 514,000 | 518,000 | 60,900 | 730,000 | 735,000 | 99,800 |
| 336,000 | 339,000 | 34,200 | 518,000 | 522,000 | 61,500 | 735,000 | 740,000 | 100,800 |
| 339,000 | 342,000 | 34,600 | 522,000 | 526,000 | 62,100 | 740,000 | 745,000 | 101,800 |
| 342,000 | 345,000 | 35,100 | 526,000 | 530,000 | 62,700 | 745,000 | 750,000 | 102,800 |
| 345,000 | 348,000 | 35,500 | 530,000 | 534,000 | 63,300 | 750,000 | 755,000 | 103,800 |
| 348,000 | 351,000 | 36,000 | 534,000 | 538,000 | 63,900 | 755,000 | 760,000 | 104,800 |
| 351,000 | 354,000 | 36,400 | 538,000 | 542,000 | 64,500 | 760,000 | 765,000 | 105,800 |
| 354,000 | 357,000 | 36,900 | 542,000 | 546,000 | 65,100 | 765,000 | 770,000 | 106,800 |
| 357,000 | 360,000 | 37,300 | 546,000 | 550,000 | 65,700 | 770,000 | 775,000 | 107,800 |
| 360,000 | 363,000 | 37,800 | 550,000 | 554,000 | 66,300 | 775,000 | 780,000 | 108,800 |
| 363,000 | 366,000 | 38,200 | 554,000 | 558,000 | 66,900 | 780,000 | 785,000 | 109,800 |
| 366,000 | 369,000 | 38,700 | 558,000 | 562,000 | 67,500 | 785,000 | 790,000 | 110,800 |
| 369,000 | 372,000 | 39,100 | 562,000 | 566,000 | 68,100 | 790,000 | 795,000 | 111,800 |
| 372,000 | 375,000 | 39,600 | 566,000 | 570,000 | 68,700 | 795,000 | 800,000 | 112,800 |
| 375,000 | 378,000 | 40,000 | 570,000 | 574,000 | 69,300 | 800,000 | 805,000 | 113,800 |
| 378,000 | 381,000 | 40,500 | 574,000 | 578,000 | 69,900 | 805,000 | 810,000 | 114,800 |
| 381,000 | 384,000 | 40,900 | 578,000 | 582,000 | 70,500 | 810,000 | 815,000 | 115,800 |
| 384,000 | 387,000 | 41,400 | 582,000 | 586,000 | 71,100 | 815,000 | 820,000 | 116,800 |
| 387,000 | 390,000 | 41,800 | 586,000 | 590,000 | 71,700 | 820,000 | 825,000 | 117,800 |
| 390,000 | 394,000 | 42,300 | 590,000 | 594,000 | 72,300 | 825,000 | 830,000 | 118,800 |
| 394,000 | 398,000 | 42,900 | 594,000 | 598,000 | 72,900 | 830,000 | 835,000 | 119,800 |
| 398,000 | 402,000 | 43,500 | 598,000 | 602,000 | 73,500 | 835,000 | 840,000 | 120,800 |
| 402,000 | 406,000 | 44,100 | 602,000 | 606,000 | 74,200 | 840,000 | 845,000 | 121,800 |
| 406,000 | 410,000 | 44,700 | 606,000 | 610,000 | 75,000 | 845,000 | 850,000 | 122,800 |
| 410,000 | 414,000 | 45,300 | 610,000 | 614,000 | 75,800 | 850,000 | 855,000 | 123,800 |
(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 | yen | yen | |
| 855,000 | 860,000 | 124,800 | 955,000 | 960,000 | 144,800 | 2,200,000 | 3,000,000 | The amount calculated by multiplying the taxable salary income amount by 35%, less 281,200 yen |
| 860,000 | 865,000 | 125,800 | 960,000 | 965,000 | 145,800 | |||
| 865,000 | 870,000 | 126,800 | 965,000 | 970,000 | 146,800 | |||
| 870,000 | 875,000 | 127,800 | 970,000 | 975,000 | 147,800 | |||
| 875,000 | 880,000 | 128,800 | 975,000 | 980,000 | 148,800 | |||
| 880,000 | 885,000 | 129,800 | 980,000 | 985,000 | 149,800 | 3,000,000 | 4,000,000 | The amount calculated by multiplying the taxable salary income amount by 40%, less 431,200 yen |
| 885,000 | 890,000 | 130,800 | 985,000 | 990,000 | 150,800 | |||
| 890,000 | 895,000 | 131,800 | 990,000 | 995,000 | 151,800 | |||
| 895,000 | 900,000 | 132,800 | 995,000 | 1,000,000 | 152,800 | |||
| 900,000 | 905,000 | 133,800 | ||||||
| 905,000 | 910,000 | 134,800 | 1,000,000 | 1,500,000 | The amount calculated by multiplying the taxable salary income amount by 25%, less 96,200 yen | 4,000,000 | 4,642,000 | The amount calculated by multiplying the taxable salary income amount by 45%, less 631,200 yen |
| 910,000 | 915,000 | 135,800 | ||||||
| 915,000 | 920,000 | 136,800 | ||||||
| 920,000 | 925,000 | 137,800 | ||||||
| 925,000 | 930,000 | 138,800 | ||||||
| 930,000 | 935,000 | 139,800 | 1,500,000 | 2,200,000 | The amount calculated by multiplying the taxable salary income amount by 30%, less 171,200 yen | 4,642,000 yen | 1,457,700 yen | |
| 935,000 | 940,000 | 140,800 | ||||||
| 940,000 | 945,000 | 141,800 | ||||||
| 945,000 | 950,000 | 142,800 | ||||||
| 950,000 | 955,000 | 143,800 | ||||||
(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 the Calculation of Income Deductions and Tax Amounts for Income Tax for 1967) 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 method of finding the tax amount is 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 in the attached table to this table, found under that attached table according to the amount of salary or other wage for the year: (1) if there are social insurance premiums to be deducted from the amount of salary or other wage for the year, the amount of those premiums; (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 the life insurance premiums prescribed in Article 76, paragraph (1) (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 the sum total of the amount of those life insurance premiums is not more than 25,000 yen: that sum total; (b) if the sum total of the amount of those life insurance premiums exceeds 25,000 yen but is not more than 50,000 yen: the sum total of the amount equivalent to one half of that sum total and 12,500 yen; (c) if the sum total of the amount of those life insurance premiums exceeds 50,000 yen: 37,500 yen; (4) if there is an amount of casualty insurance premiums (meaning the casualty insurance premiums prescribed in Article 77, paragraph (1) (Casualty 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 the amount of those casualty insurance premiums relates to contracts prescribed in Article 77, paragraph (1), item (i) of the New Act: the sum total of those amounts (or 2,000 yen, if that sum total exceeds 2,000 yen); (b) if all of the amount of those casualty insurance premiums relates to contracts prescribed in Article 77, paragraph (1), item (ii) of the New Act: the sum total of those amounts (or 10,000 yen, if that sum total exceeds 10,000 yen); (c) if the amount of those casualty insurance premiums includes both amounts relating to contracts prescribed in Article 77, paragraph (1), item (i) of the New Act and amounts relating to contracts prescribed in item (ii) of that paragraph: the sum total of those amounts (or 10,000 yen, if that sum 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) If the salary income earner's return for deduction for Dependents, etc. states that the Resident is a Person with a Disability, an elderly person, a widow, or a working student (if that working student is a student set forth in Article 2, paragraph (1), item (xxxi), (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), find the amount arrived at when 70,000 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, 70,000 yen for each such Person with a Disability, are deducted from the amount found under (i). (iii) Next, from the amount found under (i) and (ii), (1) if there is a Claimable Spouse declared in the salary income earner's return for deduction for Dependents, etc., (a) where there is a dependent declared in that declaration, deduct the sum total of the amount of the spousal deduction, the amount of the deduction for Dependents under Article 84, 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) where there is no dependent declared in that declaration, deduct the sum total of the amount of the spousal deduction and the amount of the basic personal exemption; (2) if there is no Claimable Spouse declared in the salary income earner's return for deduction for Dependents, etc., (a) where there is a dependent declared in that declaration, (A) except where (B) applies, deduct the sum total of the amount of the deduction for Dependents under Article 84, 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) where that declaration does not state that the provisions of Article 84, paragraph (2) of the New Act apply, deduct the sum total of the amount of the deduction for Dependents under Article 84, 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; (b) where there is no dependent declared in that declaration, deduct the amount of the basic personal exemption; and find the remainder in each case. (iv) Find the applicable row of the "Taxable salary income amount" column according to the remainder found under (iii); the amount stated in the "Tax amount" column of that row is the tax amount sought. (v) When finding the tax amount under (i) through (iv), if the remainder found under (iii) of a Resident whose remainder is 1,000,000 yen or more includes a fraction of less than 1,000 yen, the amount obtained by discarding that fraction is deemed to be the remainder, and if the tax amount of that Resident includes a fraction of less than 100 yen, the amount obtained by 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 256,875 yen | Less than 149,500 yen | 300,000 | 301,000 | 184,000 | 345,000 | 346,000 | 220,000 | |
| 256,875 | 257,000 | 149,500 | 301,000 | 302,000 | 184,800 | 346,000 | 347,000 | 220,800 |
| 257,000 | 258,000 | 149,600 | 302,000 | 303,000 | 185,600 | 347,000 | 348,000 | 221,600 |
| 258,000 | 259,000 | 150,400 | 303,000 | 304,000 | 186,400 | 348,000 | 349,000 | 222,400 |
| 259,000 | 260,000 | 151,200 | 304,000 | 305,000 | 187,200 | 349,000 | 350,000 | 223,200 |
| 260,000 | 261,000 | 152,000 | 305,000 | 306,000 | 188,000 | 350,000 | 351,000 | 224,000 |
| 261,000 | 262,000 | 152,800 | 306,000 | 307,000 | 188,800 | 351,000 | 352,000 | 224,800 |
| 262,000 | 263,000 | 153,600 | 307,000 | 308,000 | 189,600 | 352,000 | 353,000 | 225,600 |
| 263,000 | 264,000 | 154,400 | 308,000 | 309,000 | 190,400 | 353,000 | 354,000 | 226,400 |
| 264,000 | 265,000 | 155,200 | 309,000 | 310,000 | 191,200 | 354,000 | 355,000 | 227,200 |
| 265,000 | 266,000 | 156,000 | 310,000 | 311,000 | 192,000 | 355,000 | 356,000 | 228,000 |
| 266,000 | 267,000 | 156,800 | 311,000 | 312,000 | 192,800 | 356,000 | 357,000 | 228,800 |
| 267,000 | 268,000 | 157,600 | 312,000 | 313,000 | 193,600 | 357,000 | 358,000 | 229,600 |
| 268,000 | 269,000 | 158,400 | 313,000 | 314,000 | 194,400 | 358,000 | 359,000 | 230,400 |
| 269,000 | 270,000 | 159,200 | 314,000 | 315,000 | 195,200 | 359,000 | 360,000 | 231,200 |
| 270,000 | 271,000 | 160,000 | 315,000 | 316,000 | 196,000 | 360,000 | 361,000 | 232,000 |
| 271,000 | 272,000 | 160,800 | 316,000 | 317,000 | 196,800 | 361,000 | 362,000 | 232,800 |
| 272,000 | 273,000 | 161,600 | 317,000 | 318,000 | 197,600 | 362,000 | 363,000 | 233,600 |
| 273,000 | 274,000 | 162,400 | 318,000 | 319,000 | 198,400 | 363,000 | 364,000 | 234,400 |
| 274,000 | 275,000 | 163,200 | 319,000 | 320,000 | 199,200 | 364,000 | 365,000 | 235,200 |
| 275,000 | 276,000 | 164,000 | 320,000 | 321,000 | 200,000 | 365,000 | 366,000 | 236,000 |
| 276,000 | 277,000 | 164,800 | 321,000 | 322,000 | 200,800 | 366,000 | 367,000 | 236,800 |
| 277,000 | 278,000 | 165,600 | 322,000 | 323,000 | 201,600 | 367,000 | 368,000 | 237,600 |
| 278,000 | 279,000 | 166,400 | 323,000 | 324,000 | 202,400 | 368,000 | 369,000 | 238,400 |
| 279,000 | 280,000 | 167,200 | 324,000 | 325,000 | 203,200 | 369,000 | 370,000 | 239,200 |
| 280,000 | 281,000 | 168,000 | 325,000 | 326,000 | 204,000 | 370,000 | 371,000 | 240,000 |
| 281,000 | 282,000 | 168,800 | 326,000 | 327,000 | 204,800 | 371,000 | 372,000 | 240,800 |
| 282,000 | 283,000 | 169,600 | 327,000 | 328,000 | 205,600 | 372,000 | 373,000 | 241,600 |
| 283,000 | 284,000 | 170,400 | 328,000 | 329,000 | 206,400 | 373,000 | 374,000 | 242,400 |
| 284,000 | 285,000 | 171,200 | 329,000 | 330,000 | 207,200 | 374,000 | 375,000 | 243,200 |
| 285,000 | 286,000 | 172,000 | 330,000 | 331,000 | 208,000 | 375,000 | 376,000 | 244,000 |
| 286,000 | 287,000 | 172,800 | 331,000 | 332,000 | 208,800 | 376,000 | 377,000 | 244,800 |
| 287,000 | 288,000 | 173,600 | 332,000 | 333,000 | 209,600 | 377,000 | 378,000 | 245,600 |
| 288,000 | 289,000 | 174,400 | 333,000 | 334,000 | 210,400 | 378,000 | 379,000 | 246,400 |
| 289,000 | 290,000 | 175,200 | 334,000 | 335,000 | 211,200 | 379,000 | 380,000 | 247,200 |
| 290,000 | 291,000 | 176,000 | 335,000 | 336,000 | 212,000 | 380,000 | 381,000 | 248,000 |
| 291,000 | 292,000 | 176,800 | 336,000 | 337,000 | 212,800 | 381,000 | 382,000 | 248,800 |
| 292,000 | 293,000 | 177,600 | 337,000 | 338,000 | 213,600 | 382,000 | 383,000 | 249,600 |
| 293,000 | 294,000 | 178,400 | 338,000 | 339,000 | 214,400 | 383,000 | 384,000 | 250,400 |
| 294,000 | 295,000 | 179,200 | 339,000 | 340,000 | 215,200 | 384,000 | 385,000 | 251,200 |
| 295,000 | 296,000 | 180,000 | 340,000 | 341,000 | 216,000 | 385,000 | 386,000 | 252,000 |
| 296,000 | 297,000 | 180,800 | 341,000 | 342,000 | 216,800 | 386,000 | 387,000 | 252,800 |
| 297,000 | 298,000 | 181,600 | 342,000 | 343,000 | 217,600 | 387,000 | 388,000 | 253,600 |
| 298,000 | 299,000 | 182,400 | 343,000 | 344,000 | 218,400 | 388,000 | 389,000 | 254,400 |
| 299,000 | 300,000 | 183,200 | 344,000 | 345,000 | 219,200 | 389,000 | 390,000 | 255,200 |
(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 |
| 390,000 | 391,000 | 256,000 | 435,000 | 436,000 | 292,000 | 520,000 | 522,000 | 360,000 |
| 391,000 | 392,000 | 256,800 | 436,000 | 437,000 | 292,800 | 522,000 | 524,000 | 361,600 |
| 392,000 | 393,000 | 257,600 | 437,000 | 438,000 | 293,600 | 524,000 | 526,000 | 363,200 |
| 393,000 | 394,000 | 258,400 | 438,000 | 439,000 | 294,400 | 526,000 | 528,000 | 364,800 |
| 394,000 | 395,000 | 259,200 | 439,000 | 440,000 | 295,200 | 528,000 | 530,000 | 366,400 |
| 395,000 | 396,000 | 260,000 | 440,000 | 442,000 | 296,000 | 530,000 | 532,000 | 368,000 |
| 396,000 | 397,000 | 260,800 | 442,000 | 444,000 | 297,600 | 532,000 | 534,000 | 369,600 |
| 397,000 | 398,000 | 261,600 | 444,000 | 446,000 | 299,200 | 534,000 | 536,000 | 371,200 |
| 398,000 | 399,000 | 262,400 | 446,000 | 448,000 | 300,800 | 536,000 | 538,000 | 372,800 |
| 399,000 | 400,000 | 263,200 | 448,000 | 450,000 | 302,400 | 538,000 | 540,000 | 374,400 |
| 400,000 | 401,000 | 264,000 | 450,000 | 452,000 | 304,000 | 540,000 | 542,000 | 376,000 |
| 401,000 | 402,000 | 264,800 | 452,000 | 454,000 | 305,600 | 542,000 | 544,000 | 377,600 |
| 402,000 | 403,000 | 265,600 | 454,000 | 456,000 | 307,200 | 544,000 | 546,000 | 379,200 |
| 403,000 | 404,000 | 266,400 | 456,000 | 458,000 | 308,800 | 546,000 | 548,000 | 380,800 |
| 404,000 | 405,000 | 267,200 | 458,000 | 460,000 | 310,400 | 548,000 | 550,000 | 382,400 |
| 405,000 | 406,000 | 268,000 | 460,000 | 462,000 | 312,000 | 550,000 | 552,000 | 384,000 |
| 406,000 | 407,000 | 268,800 | 462,000 | 464,000 | 313,600 | 552,000 | 554,000 | 385,600 |
| 407,000 | 408,000 | 269,600 | 464,000 | 466,000 | 315,200 | 554,000 | 556,000 | 387,200 |
| 408,000 | 409,000 | 270,400 | 466,000 | 468,000 | 316,800 | 556,000 | 558,000 | 388,800 |
| 409,000 | 410,000 | 271,200 | 468,000 | 470,000 | 318,400 | 558,000 | 560,000 | 390,400 |
| 410,000 | 411,000 | 272,000 | 470,000 | 472,000 | 320,000 | 560,000 | 562,000 | 392,000 |
| 411,000 | 412,000 | 272,800 | 472,000 | 474,000 | 321,600 | 562,000 | 564,000 | 393,600 |
| 412,000 | 413,000 | 273,600 | 474,000 | 476,000 | 323,200 | 564,000 | 566,000 | 395,200 |
| 413,000 | 414,000 | 274,400 | 476,000 | 478,000 | 324,800 | 566,000 | 568,000 | 396,800 |
| 414,000 | 415,000 | 275,200 | 478,000 | 480,000 | 326,400 | 568,000 | 570,000 | 398,400 |
| 415,000 | 416,000 | 276,000 | 480,000 | 482,000 | 328,000 | 570,000 | 572,000 | 400,000 |
| 416,000 | 417,000 | 276,800 | 482,000 | 484,000 | 329,600 | 572,000 | 574,000 | 401,600 |
| 417,000 | 418,000 | 277,600 | 484,000 | 486,000 | 331,200 | 574,000 | 576,000 | 403,200 |
| 418,000 | 419,000 | 278,400 | 486,000 | 488,000 | 332,800 | 576,000 | 578,000 | 404,800 |
| 419,000 | 420,000 | 279,200 | 488,000 | 490,000 | 334,400 | 578,000 | 580,000 | 406,400 |
| 420,000 | 421,000 | 280,000 | 490,000 | 492,000 | 336,000 | 580,000 | 582,000 | 408,000 |
| 421,000 | 422,000 | 280,800 | 492,000 | 494,000 | 337,600 | 582,000 | 584,000 | 409,600 |
| 422,000 | 423,000 | 281,600 | 494,000 | 496,000 | 339,200 | 584,000 | 586,000 | 411,200 |
| 423,000 | 424,000 | 282,400 | 496,000 | 498,000 | 340,800 | 586,000 | 588,000 | 412,800 |
| 424,000 | 425,000 | 283,200 | 498,000 | 500,000 | 342,400 | 588,000 | 590,000 | 414,400 |
| 425,000 | 426,000 | 284,000 | 500,000 | 502,000 | 344,000 | 590,000 | 592,000 | 416,000 |
| 426,000 | 427,000 | 284,800 | 502,000 | 504,000 | 345,600 | 592,000 | 594,000 | 417,600 |
| 427,000 | 428,000 | 285,600 | 504,000 | 506,000 | 347,200 | 594,000 | 596,000 | 419,200 |
| 428,000 | 429,000 | 286,400 | 506,000 | 508,000 | 348,800 | 596,000 | 598,000 | 420,800 |
| 429,000 | 430,000 | 287,200 | 508,000 | 510,000 | 350,400 | 598,000 | 600,000 | 422,400 |
| 430,000 | 431,000 | 288,000 | 510,000 | 512,000 | 352,000 | 600,000 | 602,000 | 424,000 |
| 431,000 | 432,000 | 288,800 | 512,000 | 514,000 | 353,600 | 602,000 | 604,000 | 425,600 |
| 432,000 | 433,000 | 289,600 | 514,000 | 516,000 | 355,200 | 604,000 | 606,000 | 427,200 |
| 433,000 | 434,000 | 290,400 | 516,000 | 518,000 | 356,800 | 606,000 | 608,000 | 428,800 |
| 434,000 | 435,000 | 291,200 | 518,000 | 520,000 | 358,400 | 608,000 | 610,000 | 430,400 |
(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 |
| 610,000 | 612,000 | 432,000 | 700,000 | 702,000 | 507,000 | 790,000 | 792,000 | 588,000 |
| 612,000 | 614,000 | 433,600 | 702,000 | 704,000 | 508,800 | 792,000 | 794,000 | 589,800 |
| 614,000 | 616,000 | 435,200 | 704,000 | 706,000 | 510,600 | 794,000 | 796,000 | 591,600 |
| 616,000 | 618,000 | 436,800 | 706,000 | 708,000 | 512,400 | 796,000 | 798,000 | 593,400 |
| 618,000 | 620,000 | 438,400 | 708,000 | 710,000 | 514,200 | 798,000 | 800,000 | 595,200 |
| 620,000 | 622,000 | 440,000 | 710,000 | 712,000 | 516,000 | 800,000 | 802,000 | 597,000 |
| 622,000 | 624,000 | 441,600 | 712,000 | 714,000 | 517,800 | 802,000 | 804,000 | 598,800 |
| 624,000 | 626,000 | 443,200 | 714,000 | 716,000 | 519,600 | 804,000 | 806,000 | 600,600 |
| 626,000 | 628,000 | 444,800 | 716,000 | 718,000 | 521,400 | 806,000 | 808,000 | 602,400 |
| 628,000 | 630,000 | 446,400 | 718,000 | 720,000 | 523,200 | 808,000 | 810,000 | 604,200 |
| 630,000 | 632,000 | 448,000 | 720,000 | 722,000 | 525,000 | 810,000 | 812,000 | 606,000 |
| 632,000 | 634,000 | 449,600 | 722,000 | 724,000 | 526,800 | 812,000 | 814,000 | 607,800 |
| 634,000 | 636,000 | 451,200 | 724,000 | 726,000 | 528,600 | 814,000 | 816,000 | 609,600 |
| 636,000 | 638,000 | 452,800 | 726,000 | 728,000 | 530,400 | 816,000 | 818,000 | 611,400 |
| 638,000 | 640,000 | 454,400 | 728,000 | 730,000 | 532,200 | 818,000 | 820,000 | 613,200 |
| 640,000 | 642,000 | 456,000 | 730,000 | 732,000 | 534,000 | 820,000 | 822,000 | 615,000 |
| 642,000 | 644,000 | 457,600 | 732,000 | 734,000 | 535,800 | 822,000 | 824,000 | 616,800 |
| 644,000 | 646,000 | 459,200 | 734,000 | 736,000 | 537,600 | 824,000 | 826,000 | 618,600 |
| 646,000 | 648,000 | 460,800 | 736,000 | 738,000 | 539,400 | 826,000 | 828,000 | 620,400 |
| 648,000 | 650,000 | 462,400 | 738,000 | 740,000 | 541,200 | 828,000 | 830,000 | 622,200 |
| 650,000 | 652,000 | 464,000 | 740,000 | 742,000 | 543,000 | 830,000 | 832,000 | 624,000 |
| 652,000 | 654,000 | 465,600 | 742,000 | 744,000 | 544,800 | 832,000 | 834,000 | 625,800 |
| 654,000 | 656,000 | 467,200 | 744,000 | 746,000 | 546,600 | 834,000 | 836,000 | 627,600 |
| 656,000 | 658,000 | 468,800 | 746,000 | 748,000 | 548,400 | 836,000 | 838,000 | 629,400 |
| 658,000 | 660,000 | 470,400 | 748,000 | 750,000 | 550,200 | 838,000 | 840,000 | 631,200 |
| 660,000 | 662,000 | 472,000 | 750,000 | 752,000 | 552,000 | 840,000 | 842,000 | 633,000 |
| 662,000 | 664,000 | 473,600 | 752,000 | 754,000 | 553,800 | 842,000 | 844,000 | 634,800 |
| 664,000 | 666,000 | 475,200 | 754,000 | 756,000 | 555,600 | 844,000 | 846,000 | 636,600 |
| 666,000 | 668,000 | 476,800 | 756,000 | 758,000 | 557,400 | 846,000 | 848,000 | 638,400 |
| 668,000 | 670,000 | 478,400 | 758,000 | 760,000 | 559,200 | 848,000 | 850,000 | 640,200 |
| 670,000 | 672,000 | 480,000 | 760,000 | 762,000 | 561,000 | 850,000 | 852,000 | 642,000 |
| 672,000 | 674,000 | 481,800 | 762,000 | 764,000 | 562,800 | 852,000 | 854,000 | 643,800 |
| 674,000 | 676,000 | 483,600 | 764,000 | 766,000 | 564,600 | 854,000 | 856,000 | 645,600 |
| 676,000 | 678,000 | 485,400 | 766,000 | 768,000 | 566,400 | 856,000 | 858,000 | 647,400 |
| 678,000 | 680,000 | 487,200 | 768,000 | 770,000 | 568,200 | 858,000 | 860,000 | 649,200 |
| 680,000 | 682,000 | 489,000 | 770,000 | 772,000 | 570,000 | 860,000 | 862,000 | 651,000 |
| 682,000 | 684,000 | 490,800 | 772,000 | 774,000 | 571,800 | 862,000 | 864,000 | 652,800 |
| 684,000 | 686,000 | 492,600 | 774,000 | 776,000 | 573,600 | 864,000 | 866,000 | 654,600 |
| 686,000 | 688,000 | 494,400 | 776,000 | 778,000 | 575,400 | 866,000 | 868,000 | 656,400 |
| 688,000 | 690,000 | 496,200 | 778,000 | 780,000 | 577,200 | 868,000 | 870,000 | 658,200 |
| 690,000 | 692,000 | 498,000 | 780,000 | 782,000 | 579,000 | 870,000 yen or more | The amount of salary or other wage less 210,000 yen | |
| 692,000 | 694,000 | 499,800 | 782,000 | 784,000 | 580,800 | |||
| 694,000 | 696,000 | 501,600 | 784,000 | 786,000 | 582,600 | |||
| 696,000 | 698,000 | 503,400 | 786,000 | 788,000 | 584,400 | |||
| 698,000 | 700,000 | 505,200 | 788,000 | 790,000 | 586,200 | |||
(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 | |||
| 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 | １２，５００ | |
| ２，０００ | ３，０００ | １００ | ５２，０００ | ５３，０００ | ４，５００ | １３９，０００ | １４１，０００ | １２，７００ |
| ３，０００ | ４，０００ | ２００ | ５３，０００ | ５４，０００ | ４，６００ | １４１，０００ | １４３，０００ | １２，９００ |
| ４，０００ | ５，０００ | ３００ | ５４，０００ | ５５，０００ | ４，７００ | １４３，０００ | １４５，０００ | １３，１００ |
| ５，０００ | ６，０００ | ４００ | ５５，０００ | ５６，０００ | ４，８００ | １４５，０００ | １４７，０００ | １３，３００ |
| ６，０００ | ７，０００ | ５００ | ５６，０００ | ５７，０００ | ４，９００ | １４７，０００ | １４９，０００ | １３，５００ |
| ７，０００ | ８，０００ | ６００ | ５７，０００ | ５８，０００ | ５，０００ | １４９，０００ | １５１，０００ | １３，７００ |
| ８，０００ | ９，０００ | ７００ | ５８，０００ | ５９，０００ | ５，１００ | １５１，０００ | １５３，０００ | １３，９００ |
| ９，０００ | １０，０００ | ７００ | ５９，０００ | ６０，０００ | ５，１００ | １５３，０００ | １５５，０００ | １４，１００ |
| １０，０００ | １１，０００ | ８００ | ６０，０００ | ６１，０００ | ５，２００ | １５５，０００ | １５７，０００ | １４，３００ |
| １１，０００ | １２，０００ | ９００ | ６１，０００ | ６２，０００ | ５，３００ | １５７，０００ | １５９，０００ | １４，５００ |
| １２，０００ | １３，０００ | １，０００ | ６２，０００ | ６３，０００ | ５，４００ | １５９，０００ | １６１，０００ | １４，７００ |
| １３，０００ | １４，０００ | １，１００ | ６３，０００ | ６４，０００ | ５，５００ | １６１，０００ | １６３，０００ | １４，９００ |
| １４，０００ | １５，０００ | １，２００ | ６４，０００ | ６５，０００ | ５，６００ | １６３，０００ | １６５，０００ | １５，１００ |
| １５，０００ | １６，０００ | １，３００ | ６５，０００ | ６７，０００ | ５，７００ | １６５，０００ | １６７，０００ | １５，３００ |
| １６，０００ | １７，０００ | １，４００ | ６７，０００ | ６９，０００ | ５，８００ | １６７，０００ | １６９，０００ | １５，５００ |
| １７，０００ | １８，０００ | １，４００ | ６９，０００ | ７１，０００ | ６，０００ | １６９，０００ | １７１，０００ | １５，７００ |
| １８，０００ | １９，０００ | １，５００ | ７１，０００ | ７３，０００ | ６，２００ | １７１，０００ | １７３，０００ | １５，９００ |
| １９，０００ | ２０，０００ | １，６００ | ７３，０００ | ７５，０００ | ６，４００ | １７３，０００ | １７５，０００ | １６，１００ |
| ２０，０００ | ２１，０００ | １，７００ | ７５，０００ | ７７，０００ | ６，６００ | １７５，０００ | １７７，０００ | １６，３００ |
| ２１，０００ | ２２，０００ | １，８００ | ７７，０００ | ７９，０００ | ６，７００ | １７７，０００ | １７９，０００ | １６，５００ |
| ２２，０００ | ２３，０００ | １，９００ | ７９，０００ | ８１，０００ | ６，９００ | １７９，０００ | １８１，０００ | １６，７００ |
| ２３，０００ | ２４，０００ | ２，０００ | ８１，０００ | ８３，０００ | ７，１００ | １８１，０００ | １８３，０００ | １６，９００ |
| ２４，０００ | ２５，０００ | ２，１００ | ８３，０００ | ８５，０００ | ７，３００ | １８３，０００ | １８５，０００ | １７，１００ |
| ２５，０００ | ２６，０００ | ２，２００ | ８５，０００ | ８７，０００ | ７，４００ | １８５，０００ | １８７，０００ | １７，３００ |
| ２６，０００ | ２７，０００ | ２，２００ | ８７，０００ | ８９，０００ | ７，６００ | １８７，０００ | １８９，０００ | １７，５００ |
| ２７，０００ | ２８，０００ | ２，３００ | ８９，０００ | ９１，０００ | ７，８００ | １８９，０００ | １９１，０００ | １７，７００ |
| ２８，０００ | ２９，０００ | ２，４００ | ９１，０００ | ９３，０００ | ８，０００ | １９１，０００ | １９３，０００ | １７，９００ |
| ２９，０００ | ３０，０００ | ２，５００ | ９３，０００ | ９５，０００ | ８，１００ | １９３，０００ | １９５，０００ | １８，１００ |
| ３０，０００ | ３１，０００ | ２，６００ | ９５，０００ | ９７，０００ | ８，３００ | １９５，０００ | １９８，０００ | １８，３００ |
| ３１，０００ | ３２，０００ | ２，７００ | ９７，０００ | ９９，０００ | ８，５００ | １９８，０００ | ２０１，０００ | １８，６００ |
| ３２，０００ | ３３，０００ | ２，８００ | ９９，０００ | １０１，０００ | ８，７００ | ２０１，０００ | ２０４，０００ | １８，９００ |
| ３３，０００ | ３４，０００ | ２，９００ | １０１，０００ | １０３，０００ | ８，９００ | ２０４，０００ | ２０７，０００ | １９，２００ |
| ３４，０００ | ３５，０００ | ２，９００ | １０３，０００ | １０５，０００ | ９，１００ | ２０７，０００ | ２１０，０００ | １９，５００ |
| ３５，０００ | ３６，０００ | ３，０００ | １０５，０００ | １０７，０００ | ９，３００ | ２１０，０００ | ２１３，０００ | １９，８００ |
| ３６，０００ | ３７，０００ | ３，１００ | １０７，０００ | １０９，０００ | ９，５００ | ２１３，０００ | ２１６，０００ | ２０，１００ |
| ３７，０００ | ３８，０００ | ３，２００ | １０９，０００ | １１１，０００ | ９，７００ | ２１６，０００ | ２１９，０００ | ２０，４００ |
| ３８，０００ | ３９，０００ | ３，３００ | １１１，０００ | １１３，０００ | ９，９００ | ２１９，０００ | ２２２，０００ | ２０，７００ |
| ３９，０００ | ４０，０００ | ３，４００ | １１３，０００ | １１５，０００ | １０，１００ | ２２２，０００ | ２２５，０００ | ２１，０００ |
| ４０，０００ | ４１，０００ | ３，５００ | １１５，０００ | １１７，０００ | １０，３００ | ２２５，０００ | ２２８，０００ | ２１，３００ |
| ４１，０００ | ４２，０００ | ３，６００ | １１７，０００ | １１９，０００ | １０，５００ | ２２８，０００ | ２３１，０００ | ２１，６００ |
| ４２，０００ | ４３，０００ | ３，６００ | １１９，０００ | １２１，０００ | １０，７００ | ２３１，０００ | ２３４，０００ | ２１，９００ |
| ４３，０００ | ４４，０００ | ３，７００ | １２１，０００ | １２３，０００ | １０，９００ | ２３４，０００ | ２３７，０００ | ２２，２００ |
| ４４，０００ | ４５，０００ | ３，８００ | １２３，０００ | １２５，０００ | １１，１００ | ２３７，０００ | ２４０，０００ | ２２，５００ |
| ４５，０００ | ４６，０００ | ３，９００ | １２５，０００ | １２７，０００ | １１，３００ | ２４０，０００ | ２４３，０００ | ２２，８００ |
| ４６，０００ | ４７，０００ | ４，０００ | １２７，０００ | １２９，０００ | １１，５００ | ２４３，０００ | ２４６，０００ | ２３，１００ |
| ４７，０００ | ４８，０００ | ４，１００ | １２９，０００ | １３１，０００ | １１，７００ | ２４６，０００ | ２４９，０００ | ２３，４００ |
| ４８，０００ | ４９，０００ | ４，２００ | １３１，０００ | １３３，０００ | １１，９００ | ２４９，０００ | ２５２，０００ | ２３，７００ |
| ４９，０００ | ５０，０００ | ４，３００ | １３３，０００ | １３５，０００ | １２，１００ | ２５２，０００ | ２５５，０００ | ２４，０００ |
| ５０，０００ | ５１，０００ | ４，４００ | １３５，０００ | １３７，０００ | １２，３００ | ２５５，０００ | ２５８，０００ | ２４，３００ |
（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 | |||
| 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 | ２４，６００ | ４１４，０００ | ４１８，０００ | ４５，９００ | ６１４，０００ | ６１８，０００ | ７６，６００ |
| ２６１，０００ | ２６４，０００ | ２４，９００ | ４１８，０００ | ４２２，０００ | ４６，５００ | ６１８，０００ | ６２２，０００ | ７７，４００ |
| ２６４，０００ | ２６７，０００ | ２５，２００ | ４２２，０００ | ４２６，０００ | ４７，１００ | ６２２，０００ | ６２６，０００ | ７８，２００ |
| ２６７，０００ | ２７０，０００ | ２５，５００ | ４２６，０００ | ４３０，０００ | ４７，７００ | ６２６，０００ | ６３０，０００ | ７９，０００ |
| ２７０，０００ | ２７３，０００ | ２５，８００ | ４３０，０００ | ４３４，０００ | ４８，３００ | ６３０，０００ | ６３４，０００ | ７９，８００ |
| ２７３，０００ | ２７６，０００ | ２６，１００ | ４３４，０００ | ４３８，０００ | ４８，９００ | ６３４，０００ | ６３８，０００ | ８０，６００ |
| ２７６，０００ | ２７９，０００ | ２６，４００ | ４３８，０００ | ４４２，０００ | ４９，５００ | ６３８，０００ | ６４２，０００ | ８１，４００ |
| ２７９，０００ | ２８２，０００ | ２６，７００ | ４４２，０００ | ４４６，０００ | ５０，１００ | ６４２，０００ | ６４６，０００ | ８２，２００ |
| ２８２，０００ | ２８５，０００ | ２７，０００ | ４４６，０００ | ４５０，０００ | ５０，７００ | ６４６，０００ | ６５０，０００ | ８３，０００ |
| ２８５，０００ | ２８８，０００ | ２７，３００ | ４５０，０００ | ４５４，０００ | ５１，３００ | ６５０，０００ | ６５５，０００ | ８３，８００ |
| ２８８，０００ | ２９１，０００ | ２７，６００ | ４５４，０００ | ４５８，０００ | ５１，９００ | ６５５，０００ | ６６０，０００ | ８４，８００ |
| ２９１，０００ | ２９４，０００ | ２７，９００ | ４５８，０００ | ４６２，０００ | ５２，５００ | ６６０，０００ | ６６５，０００ | ８５，８００ |
| ２９４，０００ | ２９７，０００ | ２８，２００ | ４６２，０００ | ４６６，０００ | ５３，１００ | ６６５，０００ | ６７０，０００ | ８６，８００ |
| ２９７，０００ | ３００，０００ | ２８，５００ | ４６６，０００ | ４７０，０００ | ５３，７００ | ６７０，０００ | ６７５，０００ | ８７，８００ |
| ３００，０００ | ３０３，０００ | ２８，８００ | ４７０，０００ | ４７４，０００ | ５４，３００ | ６７５，０００ | ６８０，０００ | ８８，８００ |
| ３０３，０００ | ３０６，０００ | ２９，２００ | ４７４，０００ | ４７８，０００ | ５４，９００ | ６８０，０００ | ６８５，０００ | ８９，８００ |
| ３０６，０００ | ３０９，０００ | ２９，７００ | ４７８，０００ | ４８２，０００ | ５５，５００ | ６８５，０００ | ６９０，０００ | ９０，８００ |
| ３０９，０００ | ３１２，０００ | ３０，１００ | ４８２，０００ | ４８６，０００ | ５６，１００ | ６９０，０００ | ６９５，０００ | ９１，８００ |
| ３１２，０００ | ３１５，０００ | ３０，６００ | ４８６，０００ | ４９０，０００ | ５６，７００ | ６９５，０００ | ７００，０００ | ９２，８００ |
| ３１５，０００ | ３１８，０００ | ３１，０００ | ４９０，０００ | ４９４，０００ | ５７，３００ | ７００，０００ | ７０５，０００ | ９３，８００ |
| ３１８，０００ | ３２１，０００ | ３１，５００ | ４９４，０００ | ４９８，０００ | ５７，９００ | ７０５，０００ | ７１０，０００ | ９４，８００ |
| ３２１，０００ | ３２４，０００ | ３１，９００ | ４９８，０００ | ５０２，０００ | ５８，５００ | ７１０，０００ | ７１５，０００ | ９５，８００ |
| ３２４，０００ | ３２７，０００ | ３２，４００ | ５０２，０００ | ５０６，０００ | ５９，１００ | ７１５，０００ | ７２０，０００ | ９６，８００ |
| ３２７，０００ | ３３０，０００ | ３２，８００ | ５０６，０００ | ５１０，０００ | ５９，７００ | ７２０，０００ | ７２５，０００ | ９７，８００ |
| ３３０，０００ | ３３３，０００ | ３３，３００ | ５１０，０００ | ５１４，０００ | ６０，３００ | ７２５，０００ | ７３０，０００ | ９８，８００ |
| ３３３，０００ | ３３６，０００ | ３３，７００ | ５１４，０００ | ５１８，０００ | ６０，９００ | ７３０，０００ | ７３５，０００ | ９９，８００ |
| ３３６，０００ | ３３９，０００ | ３４，２００ | ５１８，０００ | ５２２，０００ | ６１，５００ | ７３５，０００ | ７４０，０００ | １００，８００ |
| ３３９，０００ | ３４２，０００ | ３４，６００ | ５２２，０００ | ５２６，０００ | ６２，１００ | ７４０，０００ | ７４５，０００ | １０１，８００ |
| ３４２，０００ | ３４５，０００ | ３５，１００ | ５２６，０００ | ５３０，０００ | ６２，７００ | ７４５，０００ | ７５０，０００ | １０２，８００ |
| ３４５，０００ | ３４８，０００ | ３５，５００ | ５３０，０００ | ５３４，０００ | ６３，３００ | ７５０，０００ | ７５５，０００ | １０３，８００ |
| ３４８，０００ | ３５１，０００ | ３６，０００ | ５３４，０００ | ５３８，０００ | ６３，９００ | ７５５，０００ | ７６０，０００ | １０４，８００ |
| ３５１，０００ | ３５４，０００ | ３６，４００ | ５３８，０００ | ５４２，０００ | ６４，５００ | ７６０，０００ | ７６５，０００ | １０５，８００ |
| ３５４，０００ | ３５７，０００ | ３６，９００ | ５４２，０００ | ５４６，０００ | ６５，１００ | ７６５，０００ | ７７０，０００ | １０６，８００ |
| ３５７，０００ | ３６０，０００ | ３７，３００ | ５４６，０００ | ５５０，０００ | ６５，７００ | ７７０，０００ | ７７５，０００ | １０７，８００ |
| ３６０，０００ | ３６３，０００ | ３７，８００ | ５５０，０００ | ５５４，０００ | ６６，３００ | ７７５，０００ | ７８０，０００ | １０８，８００ |
| ３６３，０００ | ３６６，０００ | ３８，２００ | ５５４，０００ | ５５８，０００ | ６６，９００ | ７８０，０００ | ７８５，０００ | １０９，８００ |
| ３６６，０００ | ３６９，０００ | ３８，７００ | ５５８，０００ | ５６２，０００ | ６７，５００ | ７８５，０００ | ７９０，０００ | １１０，８００ |
| ３６９，０００ | ３７２，０００ | ３９，１００ | ５６２，０００ | ５６６，０００ | ６８，１００ | ７９０，０００ | ７９５，０００ | １１１，８００ |
| ３７２，０００ | ３７５，０００ | ３９，６００ | ５６６，０００ | ５７０，０００ | ６８，７００ | ７９５，０００ | ８００，０００ | １１２，８００ |
| ３７５，０００ | ３７８，０００ | ４０，０００ | ５７０，０００ | ５７４，０００ | ６９，３００ | ８００，０００ | ８０５，０００ | １１３，８００ |
| ３７８，０００ | ３８１，０００ | ４０，５００ | ５７４，０００ | ５７８，０００ | ６９，９００ | ８０５，０００ | ８１０，０００ | １１４，８００ |
| ３８１，０００ | ３８４，０００ | ４０，９００ | ５７８，０００ | ５８２，０００ | ７０，５００ | ８１０，０００ | ８１５，０００ | １１５，８００ |
| ３８４，０００ | ３８７，０００ | ４１，４００ | ５８２，０００ | ５８６，０００ | ７１，１００ | ８１５，０００ | ８２０，０００ | １１６，８００ |
| ３８７，０００ | ３９０，０００ | ４１，８００ | ５８６，０００ | ５９０，０００ | ７１，７００ | ８２０，０００ | ８２５，０００ | １１７，８００ |
| ３９０，０００ | ３９４，０００ | ４２，３００ | ５９０，０００ | ５９４，０００ | ７２，３００ | ８２５，０００ | ８３０，０００ | １１８，８００ |
| ３９４，０００ | ３９８，０００ | ４２，９００ | ５９４，０００ | ５９８，０００ | ７２，９００ | ８３０，０００ | ８３５，０００ | １１９，８００ |
| ３９８，０００ | ４０２，０００ | ４３，５００ | ５９８，０００ | ６０２，０００ | ７３，５００ | ８３５，０００ | ８４０，０００ | １２０，８００ |
| ４０２，０００ | ４０６，０００ | ４４，１００ | ６０２，０００ | ６０６，０００ | ７４，２００ | ８４０，０００ | ８４５，０００ | １２１，８００ |
| ４０６，０００ | ４１０，０００ | ４４，７００ | ６０６，０００ | ６１０，０００ | ７５，０００ | ８４５，０００ | ８５０，０００ | １２２，８００ |
| ４１０，０００ | ４１４，０００ | ４５，３００ | ６１０，０００ | ６１４，０００ | ７５，８００ | ８５０，０００ | ８５５，０００ | １２３，８００ |
（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 | 円 | 円 | |
| ８５５，０００ | ８６０，０００ | １２４，８００ | ９５５，０００ | ９６０，０００ | １４４，８００ | ２，２００，０００ | ３，０００，０００ | 課税給与所得金額に３５％を乗じて算出した金額から２８１，２００円を控除した金額 |
| ８６０，０００ | ８６５，０００ | １２５，８００ | ９６０，０００ | ９６５，０００ | １４５，８００ | |||
| ８６５，０００ | ８７０，０００ | １２６，８００ | ９６５，０００ | ９７０，０００ | １４６，８００ | |||
| ８７０，０００ | ８７５，０００ | １２７，８００ | ９７０，０００ | ９７５，０００ | １４７，８００ | |||
| ８７５，０００ | ８８０，０００ | １２８，８００ | ９７５，０００ | ９８０，０００ | １４８，８００ | |||
| ８８０，０００ | ８８５，０００ | １２９，８００ | ９８０，０００ | ９８５，０００ | １４９，８００ | 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４３１，２００円を控除した金額 |
| ８８５，０００ | ８９０，０００ | １３０，８００ | ９８５，０００ | ９９０，０００ | １５０，８００ | |||
| ８９０，０００ | ８９５，０００ | １３１，８００ | ９９０，０００ | ９９５，０００ | １５１，８００ | |||
| ８９５，０００ | ９００，０００ | １３２，８００ | ９９５，０００ | １，０００，０００ | １５２，８００ | |||
| ９００，０００ | ９０５，０００ | １３３，８００ | ||||||
| ９０５，０００ | ９１０，０００ | １３４，８００ | １，０００，０００ | １，５００，０００ | 課税給与所得金額に２５％を乗じて算出した金額から９６，２００円を控除した金額 | ４，０００，０００ | ４，６４２，０００ | 課税給与所得金額に４５％を乗じて算出した金額から６３１，２００円を控除した金額 |
| ９１０，０００ | ９１５，０００ | １３５，８００ | ||||||
| ９１５，０００ | ９２０，０００ | １３６，８００ | ||||||
| ９２０，０００ | ９２５，０００ | １３７，８００ | ||||||
| ９２５，０００ | ９３０，０００ | １３８，８００ | ||||||
| ９３０，０００ | ９３５，０００ | １３９，８００ | １，５００，０００ | ２，２００，０００ | 課税給与所得金額に３０％を乗じて算出した金額から１７１，２００円を控除した金額 | ４，６４２，０００円 | １，４５７，７００円 | |
| ９３５，０００ | ９４０，０００ | １４０，８００ | ||||||
| ９４０，０００ | ９４５，０００ | １４１，８００ | ||||||
| ９４５，０００ | ９５０，０００ | １４２，８００ | ||||||
| ９５０，０００ | ９５５，０００ | １４３，８００ | ||||||
（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（昭和四十二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（新法第七十六条第一項（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２５，０００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２５，０００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１２，５００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 ３７，５００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（新法第七十七条第一項（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七十七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七十七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七十七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） 給与所得者の扶養控除等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三十一号ロ（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７０，０００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７０，０００円を、（一）により求めた金額から控除した金額を求める。 （三） 次に、（一）及び（二）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、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八十四条第一項（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、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八十四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） 当該申告書に新法第八十四条第二項の規定に該当する旨の記載がないときは、附則第三条第一項の規定により読み替えられた新法第八十四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。 （四） （三）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。 （五） （一）から（四）までにより税額を求める場合において、（三）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１，０００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。
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 |
| ２５６，８７５円未満 | １４９，５００円未満 | ３００，０００ | ３０１，０００ | １８４，０００ | ３４５，０００ | ３４６，０００ | ２２０，０００ | |
| ２５６，８７５ | ２５７，０００ | １４９，５００ | ３０１，０００ | ３０２，０００ | １８４，８００ | ３４６，０００ | ３４７，０００ | ２２０，８００ |
| ２５７，０００ | ２５８，０００ | １４９，６００ | ３０２，０００ | ３０３，０００ | １８５，６００ | ３４７，０００ | ３４８，０００ | ２２１，６００ |
| ２５８，０００ | ２５９，０００ | １５０，４００ | ３０３，０００ | ３０４，０００ | １８６，４００ | ３４８，０００ | ３４９，０００ | ２２２，４００ |
| ２５９，０００ | ２６０，０００ | １５１，２００ | ３０４，０００ | ３０５，０００ | １８７，２００ | ３４９，０００ | ３５０，０００ | ２２３，２００ |
| ２６０，０００ | ２６１，０００ | １５２，０００ | ３０５，０００ | ３０６，０００ | １８８，０００ | ３５０，０００ | ３５１，０００ | ２２４，０００ |
| ２６１，０００ | ２６２，０００ | １５２，８００ | ３０６，０００ | ３０７，０００ | １８８，８００ | ３５１，０００ | ３５２，０００ | ２２４，８００ |
| ２６２，０００ | ２６３，０００ | １５３，６００ | ３０７，０００ | ３０８，０００ | １８９，６００ | ３５２，０００ | ３５３，０００ | ２２５，６００ |
| ２６３，０００ | ２６４，０００ | １５４，４００ | ３０８，０００ | ３０９，０００ | １９０，４００ | ３５３，０００ | ３５４，０００ | ２２６，４００ |
| ２６４，０００ | ２６５，０００ | １５５，２００ | ３０９，０００ | ３１０，０００ | １９１，２００ | ３５４，０００ | ３５５，０００ | ２２７，２００ |
| ２６５，０００ | ２６６，０００ | １５６，０００ | ３１０，０００ | ３１１，０００ | １９２，０００ | ３５５，０００ | ３５６，０００ | ２２８，０００ |
| ２６６，０００ | ２６７，０００ | １５６，８００ | ３１１，０００ | ３１２，０００ | １９２，８００ | ３５６，０００ | ３５７，０００ | ２２８，８００ |
| ２６７，０００ | ２６８，０００ | １５７，６００ | ３１２，０００ | ３１３，０００ | １９３，６００ | ３５７，０００ | ３５８，０００ | ２２９，６００ |
| ２６８，０００ | ２６９，０００ | １５８，４００ | ３１３，０００ | ３１４，０００ | １９４，４００ | ３５８，０００ | ３５９，０００ | ２３０，４００ |
| ２６９，０００ | ２７０，０００ | １５９，２００ | ３１４，０００ | ３１５，０００ | １９５，２００ | ３５９，０００ | ３６０，０００ | ２３１，２００ |
| ２７０，０００ | ２７１，０００ | １６０，０００ | ３１５，０００ | ３１６，０００ | １９６，０００ | ３６０，０００ | ３６１，０００ | ２３２，０００ |
| ２７１，０００ | ２７２，０００ | １６０，８００ | ３１６，０００ | ３１７，０００ | １９６，８００ | ３６１，０００ | ３６２，０００ | ２３２，８００ |
| ２７２，０００ | ２７３，０００ | １６１，６００ | ３１７，０００ | ３１８，０００ | １９７，６００ | ３６２，０００ | ３６３，０００ | ２３３，６００ |
| ２７３，０００ | ２７４，０００ | １６２，４００ | ３１８，０００ | ３１９，０００ | １９８，４００ | ３６３，０００ | ３６４，０００ | ２３４，４００ |
| ２７４，０００ | ２７５，０００ | １６３，２００ | ３１９，０００ | ３２０，０００ | １９９，２００ | ３６４，０００ | ３６５，０００ | ２３５，２００ |
| ２７５，０００ | ２７６，０００ | １６４，０００ | ３２０，０００ | ３２１，０００ | ２００，０００ | ３６５，０００ | ３６６，０００ | ２３６，０００ |
| ２７６，０００ | ２７７，０００ | １６４，８００ | ３２１，０００ | ３２２，０００ | ２００，８００ | ３６６，０００ | ３６７，０００ | ２３６，８００ |
| ２７７，０００ | ２７８，０００ | １６５，６００ | ３２２，０００ | ３２３，０００ | ２０１，６００ | ３６７，０００ | ３６８，０００ | ２３７，６００ |
| ２７８，０００ | ２７９，０００ | １６６，４００ | ３２３，０００ | ３２４，０００ | ２０２，４００ | ３６８，０００ | ３６９，０００ | ２３８，４００ |
| ２７９，０００ | ２８０，０００ | １６７，２００ | ３２４，０００ | ３２５，０００ | ２０３，２００ | ３６９，０００ | ３７０，０００ | ２３９，２００ |
| ２８０，０００ | ２８１，０００ | １６８，０００ | ３２５，０００ | ３２６，０００ | ２０４，０００ | ３７０，０００ | ３７１，０００ | ２４０，０００ |
| ２８１，０００ | ２８２，０００ | １６８，８００ | ３２６，０００ | ３２７，０００ | ２０４，８００ | ３７１，０００ | ３７２，０００ | ２４０，８００ |
| ２８２，０００ | ２８３，０００ | １６９，６００ | ３２７，０００ | ３２８，０００ | ２０５，６００ | ３７２，０００ | ３７３，０００ | ２４１，６００ |
| ２８３，０００ | ２８４，０００ | １７０，４００ | ３２８，０００ | ３２９，０００ | ２０６，４００ | ３７３，０００ | ３７４，０００ | ２４２，４００ |
| ２８４，０００ | ２８５，０００ | １７１，２００ | ３２９，０００ | ３３０，０００ | ２０７，２００ | ３７４，０００ | ３７５，０００ | ２４３，２００ |
| ２８５，０００ | ２８６，０００ | １７２，０００ | ３３０，０００ | ３３１，０００ | ２０８，０００ | ３７５，０００ | ３７６，０００ | ２４４，０００ |
| ２８６，０００ | ２８７，０００ | １７２，８００ | ３３１，０００ | ３３２，０００ | ２０８，８００ | ３７６，０００ | ３７７，０００ | ２４４，８００ |
| ２８７，０００ | ２８８，０００ | １７３，６００ | ３３２，０００ | ３３３，０００ | ２０９，６００ | ３７７，０００ | ３７８，０００ | ２４５，６００ |
| ２８８，０００ | ２８９，０００ | １７４，４００ | ３３３，０００ | ３３４，０００ | ２１０，４００ | ３７８，０００ | ３７９，０００ | ２４６，４００ |
| ２８９，０００ | ２９０，０００ | １７５，２００ | ３３４，０００ | ３３５，０００ | ２１１，２００ | ３７９，０００ | ３８０，０００ | ２４７，２００ |
| ２９０，０００ | ２９１，０００ | １７６，０００ | ３３５，０００ | ３３６，０００ | ２１２，０００ | ３８０，０００ | ３８１，０００ | ２４８，０００ |
| ２９１，０００ | ２９２，０００ | １７６，８００ | ３３６，０００ | ３３７，０００ | ２１２，８００ | ３８１，０００ | ３８２，０００ | ２４８，８００ |
| ２９２，０００ | ２９３，０００ | １７７，６００ | ３３７，０００ | ３３８，０００ | ２１３，６００ | ３８２，０００ | ３８３，０００ | ２４９，６００ |
| ２９３，０００ | ２９４，０００ | １７８，４００ | ３３８，０００ | ３３９，０００ | ２１４，４００ | ３８３，０００ | ３８４，０００ | ２５０，４００ |
| ２９４，０００ | ２９５，０００ | １７９，２００ | ３３９，０００ | ３４０，０００ | ２１５，２００ | ３８４，０００ | ３８５，０００ | ２５１，２００ |
| ２９５，０００ | ２９６，０００ | １８０，０００ | ３４０，０００ | ３４１，０００ | ２１６，０００ | ３８５，０００ | ３８６，０００ | ２５２，０００ |
| ２９６，０００ | ２９７，０００ | １８０，８００ | ３４１，０００ | ３４２，０００ | ２１６，８００ | ３８６，０００ | ３８７，０００ | ２５２，８００ |
| ２９７，０００ | ２９８，０００ | １８１，６００ | ３４２，０００ | ３４３，０００ | ２１７，６００ | ３８７，０００ | ３８８，０００ | ２５３，６００ |
| ２９８，０００ | ２９９，０００ | １８２，４００ | ３４３，０００ | ３４４，０００ | ２１８，４００ | ３８８，０００ | ３８９，０００ | ２５４，４００ |
| ２９９，０００ | ３００，０００ | １８３，２００ | ３４４，０００ | ３４５，０００ | ２１９，２００ | ３８９，０００ | ３９０，０００ | ２５５，２００ |
（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 |
| ３９０，０００ | ３９１，０００ | ２５６，０００ | ４３５，０００ | ４３６，０００ | ２９２，０００ | ５２０，０００ | ５２２，０００ | ３６０，０００ |
| ３９１，０００ | ３９２，０００ | ２５６，８００ | ４３６，０００ | ４３７，０００ | ２９２，８００ | ５２２，０００ | ５２４，０００ | ３６１，６００ |
| ３９２，０００ | ３９３，０００ | ２５７，６００ | ４３７，０００ | ４３８，０００ | ２９３，６００ | ５２４，０００ | ５２６，０００ | ３６３，２００ |
| ３９３，０００ | ３９４，０００ | ２５８，４００ | ４３８，０００ | ４３９，０００ | ２９４，４００ | ５２６，０００ | ５２８，０００ | ３６４，８００ |
| ３９４，０００ | ３９５，０００ | ２５９，２００ | ４３９，０００ | ４４０，０００ | ２９５，２００ | ５２８，０００ | ５３０，０００ | ３６６，４００ |
| ３９５，０００ | ３９６，０００ | ２６０，０００ | ４４０，０００ | ４４２，０００ | ２９６，０００ | ５３０，０００ | ５３２，０００ | ３６８，０００ |
| ３９６，０００ | ３９７，０００ | ２６０，８００ | ４４２，０００ | ４４４，０００ | ２９７，６００ | ５３２，０００ | ５３４，０００ | ３６９，６００ |
| ３９７，０００ | ３９８，０００ | ２６１，６００ | ４４４，０００ | ４４６，０００ | ２９９，２００ | ５３４，０００ | ５３６，０００ | ３７１，２００ |
| ３９８，０００ | ３９９，０００ | ２６２，４００ | ４４６，０００ | ４４８，０００ | ３００，８００ | ５３６，０００ | ５３８，０００ | ３７２，８００ |
| ３９９，０００ | ４００，０００ | ２６３，２００ | ４４８，０００ | ４５０，０００ | ３０２，４００ | ５３８，０００ | ５４０，０００ | ３７４，４００ |
| ４００，０００ | ４０１，０００ | ２６４，０００ | ４５０，０００ | ４５２，０００ | ３０４，０００ | ５４０，０００ | ５４２，０００ | ３７６，０００ |
| ４０１，０００ | ４０２，０００ | ２６４，８００ | ４５２，０００ | ４５４，０００ | ３０５，６００ | ５４２，０００ | ５４４，０００ | ３７７，６００ |
| ４０２，０００ | ４０３，０００ | ２６５，６００ | ４５４，０００ | ４５６，０００ | ３０７，２００ | ５４４，０００ | ５４６，０００ | ３７９，２００ |
| ４０３，０００ | ４０４，０００ | ２６６，４００ | ４５６，０００ | ４５８，０００ | ３０８，８００ | ５４６，０００ | ５４８，０００ | ３８０，８００ |
| ４０４，０００ | ４０５，０００ | ２６７，２００ | ４５８，０００ | ４６０，０００ | ３１０，４００ | ５４８，０００ | ５５０，０００ | ３８２，４００ |
| ４０５，０００ | ４０６，０００ | ２６８，０００ | ４６０，０００ | ４６２，０００ | ３１２，０００ | ５５０，０００ | ５５２，０００ | ３８４，０００ |
| ４０６，０００ | ４０７，０００ | ２６８，８００ | ４６２，０００ | ４６４，０００ | ３１３，６００ | ５５２，０００ | ５５４，０００ | ３８５，６００ |
| ４０７，０００ | ４０８，０００ | ２６９，６００ | ４６４，０００ | ４６６，０００ | ３１５，２００ | ５５４，０００ | ５５６，０００ | ３８７，２００ |
| ４０８，０００ | ４０９，０００ | ２７０，４００ | ４６６，０００ | ４６８，０００ | ３１６，８００ | ５５６，０００ | ５５８，０００ | ３８８，８００ |
| ４０９，０００ | ４１０，０００ | ２７１，２００ | ４６８，０００ | ４７０，０００ | ３１８，４００ | ５５８，０００ | ５６０，０００ | ３９０，４００ |
| ４１０，０００ | ４１１，０００ | ２７２，０００ | ４７０，０００ | ４７２，０００ | ３２０，０００ | ５６０，０００ | ５６２，０００ | ３９２，０００ |
| ４１１，０００ | ４１２，０００ | ２７２，８００ | ４７２，０００ | ４７４，０００ | ３２１，６００ | ５６２，０００ | ５６４，０００ | ３９３，６００ |
| ４１２，０００ | ４１３，０００ | ２７３，６００ | ４７４，０００ | ４７６，０００ | ３２３，２００ | ５６４，０００ | ５６６，０００ | ３９５，２００ |
| ４１３，０００ | ４１４，０００ | ２７４，４００ | ４７６，０００ | ４７８，０００ | ３２４，８００ | ５６６，０００ | ５６８，０００ | ３９６，８００ |
| ４１４，０００ | ４１５，０００ | ２７５，２００ | ４７８，０００ | ４８０，０００ | ３２６，４００ | ５６８，０００ | ５７０，０００ | ３９８，４００ |
| ４１５，０００ | ４１６，０００ | ２７６，０００ | ４８０，０００ | ４８２，０００ | ３２８，０００ | ５７０，０００ | ５７２，０００ | ４００，０００ |
| ４１６，０００ | ４１７，０００ | ２７６，８００ | ４８２，０００ | ４８４，０００ | ３２９，６００ | ５７２，０００ | ５７４，０００ | ４０１，６００ |
| ４１７，０００ | ４１８，０００ | ２７７，６００ | ４８４，０００ | ４８６，０００ | ３３１，２００ | ５７４，０００ | ５７６，０００ | ４０３，２００ |
| ４１８，０００ | ４１９，０００ | ２７８，４００ | ４８６，０００ | ４８８，０００ | ３３２，８００ | ５７６，０００ | ５７８，０００ | ４０４，８００ |
| ４１９，０００ | ４２０，０００ | ２７９，２００ | ４８８，０００ | ４９０，０００ | ３３４，４００ | ５７８，０００ | ５８０，０００ | ４０６，４００ |
| ４２０，０００ | ４２１，０００ | ２８０，０００ | ４９０，０００ | ４９２，０００ | ３３６，０００ | ５８０，０００ | ５８２，０００ | ４０８，０００ |
| ４２１，０００ | ４２２，０００ | ２８０，８００ | ４９２，０００ | ４９４，０００ | ３３７，６００ | ５８２，０００ | ５８４，０００ | ４０９，６００ |
| ４２２，０００ | ４２３，０００ | ２８１，６００ | ４９４，０００ | ４９６，０００ | ３３９，２００ | ５８４，０００ | ５８６，０００ | ４１１，２００ |
| ４２３，０００ | ４２４，０００ | ２８２，４００ | ４９６，０００ | ４９８，０００ | ３４０，８００ | ５８６，０００ | ５８８，０００ | ４１２，８００ |
| ４２４，０００ | ４２５，０００ | ２８３，２００ | ４９８，０００ | ５００，０００ | ３４２，４００ | ５８８，０００ | ５９０，０００ | ４１４，４００ |
| ４２５，０００ | ４２６，０００ | ２８４，０００ | ５００，０００ | ５０２，０００ | ３４４，０００ | ５９０，０００ | ５９２，０００ | ４１６，０００ |
| ４２６，０００ | ４２７，０００ | ２８４，８００ | ５０２，０００ | ５０４，０００ | ３４５，６００ | ５９２，０００ | ５９４，０００ | ４１７，６００ |
| ４２７，０００ | ４２８，０００ | ２８５，６００ | ５０４，０００ | ５０６，０００ | ３４７，２００ | ５９４，０００ | ５９６，０００ | ４１９，２００ |
| ４２８，０００ | ４２９，０００ | ２８６，４００ | ５０６，０００ | ５０８，０００ | ３４８，８００ | ５９６，０００ | ５９８，０００ | ４２０，８００ |
| ４２９，０００ | ４３０，０００ | ２８７，２００ | ５０８，０００ | ５１０，０００ | ３５０，４００ | ５９８，０００ | ６００，０００ | ４２２，４００ |
| ４３０，０００ | ４３１，０００ | ２８８，０００ | ５１０，０００ | ５１２，０００ | ３５２，０００ | ６００，０００ | ６０２，０００ | ４２４，０００ |
| ４３１，０００ | ４３２，０００ | ２８８，８００ | ５１２，０００ | ５１４，０００ | ３５３，６００ | ６０２，０００ | ６０４，０００ | ４２５，６００ |
| ４３２，０００ | ４３３，０００ | ２８９，６００ | ５１４，０００ | ５１６，０００ | ３５５，２００ | ６０４，０００ | ６０６，０００ | ４２７，２００ |
| ４３３，０００ | ４３４，０００ | ２９０，４００ | ５１６，０００ | ５１８，０００ | ３５６，８００ | ６０６，０００ | ６０８，０００ | ４２８，８００ |
| ４３４，０００ | ４３５，０００ | ２９１，２００ | ５１８，０００ | ５２０，０００ | ３５８，４００ | ６０８，０００ | ６１０，０００ | ４３０，４００ |
（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 |
| ６１０，０００ | ６１２，０００ | ４３２，０００ | ７００，０００ | ７０２，０００ | ５０７，０００ | ７９０，０００ | ７９２，０００ | ５８８，０００ |
| ６１２，０００ | ６１４，０００ | ４３３，６００ | ７０２，０００ | ７０４，０００ | ５０８，８００ | ７９２，０００ | ７９４，０００ | ５８９，８００ |
| ６１４，０００ | ６１６，０００ | ４３５，２００ | ７０４，０００ | ７０６，０００ | ５１０，６００ | ７９４，０００ | ７９６，０００ | ５９１，６００ |
| ６１６，０００ | ６１８，０００ | ４３６，８００ | ７０６，０００ | ７０８，０００ | ５１２，４００ | ７９６，０００ | ７９８，０００ | ５９３，４００ |
| ６１８，０００ | ６２０，０００ | ４３８，４００ | ７０８，０００ | ７１０，０００ | ５１４，２００ | ７９８，０００ | ８００，０００ | ５９５，２００ |
| ６２０，０００ | ６２２，０００ | ４４０，０００ | ７１０，０００ | ７１２，０００ | ５１６，０００ | ８００，０００ | ８０２，０００ | ５９７，０００ |
| ６２２，０００ | ６２４，０００ | ４４１，６００ | ７１２，０００ | ７１４，０００ | ５１７，８００ | ８０２，０００ | ８０４，０００ | ５９８，８００ |
| ６２４，０００ | ６２６，０００ | ４４３，２００ | ７１４，０００ | ７１６，０００ | ５１９，６００ | ８０４，０００ | ８０６，０００ | ６００，６００ |
| ６２６，０００ | ６２８，０００ | ４４４，８００ | ７１６，０００ | ７１８，０００ | ５２１，４００ | ８０６，０００ | ８０８，０００ | ６０２，４００ |
| ６２８，０００ | ６３０，０００ | ４４６，４００ | ７１８，０００ | ７２０，０００ | ５２３，２００ | ８０８，０００ | ８１０，０００ | ６０４，２００ |
| ６３０，０００ | ６３２，０００ | ４４８，０００ | ７２０，０００ | ７２２，０００ | ５２５，０００ | ８１０，０００ | ８１２，０００ | ６０６，０００ |
| ６３２，０００ | ６３４，０００ | ４４９，６００ | ７２２，０００ | ７２４，０００ | ５２６，８００ | ８１２，０００ | ８１４，０００ | ６０７，８００ |
| ６３４，０００ | ６３６，０００ | ４５１，２００ | ７２４，０００ | ７２６，０００ | ５２８，６００ | ８１４，０００ | ８１６，０００ | ６０９，６００ |
| ６３６，０００ | ６３８，０００ | ４５２，８００ | ７２６，０００ | ７２８，０００ | ５３０，４００ | ８１６，０００ | ８１８，０００ | ６１１，４００ |
| ６３８，０００ | ６４０，０００ | ４５４，４００ | ７２８，０００ | ７３０，０００ | ５３２，２００ | ８１８，０００ | ８２０，０００ | ６１３，２００ |
| ６４０，０００ | ６４２，０００ | ４５６，０００ | ７３０，０００ | ７３２，０００ | ５３４，０００ | ８２０，０００ | ８２２，０００ | ６１５，０００ |
| ６４２，０００ | ６４４，０００ | ４５７，６００ | ７３２，０００ | ７３４，０００ | ５３５，８００ | ８２２，０００ | ８２４，０００ | ６１６，８００ |
| ６４４，０００ | ６４６，０００ | ４５９，２００ | ７３４，０００ | ７３６，０００ | ５３７，６００ | ８２４，０００ | ８２６，０００ | ６１８，６００ |
| ６４６，０００ | ６４８，０００ | ４６０，８００ | ７３６，０００ | ７３８，０００ | ５３９，４００ | ８２６，０００ | ８２８，０００ | ６２０，４００ |
| ６４８，０００ | ６５０，０００ | ４６２，４００ | ７３８，０００ | ７４０，０００ | ５４１，２００ | ８２８，０００ | ８３０，０００ | ６２２，２００ |
| ６５０，０００ | ６５２，０００ | ４６４，０００ | ７４０，０００ | ７４２，０００ | ５４３，０００ | ８３０，０００ | ８３２，０００ | ６２４，０００ |
| ６５２，０００ | ６５４，０００ | ４６５，６００ | ７４２，０００ | ７４４，０００ | ５４４，８００ | ８３２，０００ | ８３４，０００ | ６２５，８００ |
| ６５４，０００ | ６５６，０００ | ４６７，２００ | ７４４，０００ | ７４６，０００ | ５４６，６００ | ８３４，０００ | ８３６，０００ | ６２７，６００ |
| ６５６，０００ | ６５８，０００ | ４６８，８００ | ７４６，０００ | ７４８，０００ | ５４８，４００ | ８３６，０００ | ８３８，０００ | ６２９，４００ |
| ６５８，０００ | ６６０，０００ | ４７０，４００ | ７４８，０００ | ７５０，０００ | ５５０，２００ | ８３８，０００ | ８４０，０００ | ６３１，２００ |
| ６６０，０００ | ６６２，０００ | ４７２，０００ | ７５０，０００ | ７５２，０００ | ５５２，０００ | ８４０，０００ | ８４２，０００ | ６３３，０００ |
| ６６２，０００ | ６６４，０００ | ４７３，６００ | ７５２，０００ | ７５４，０００ | ５５３，８００ | ８４２，０００ | ８４４，０００ | ６３４，８００ |
| ６６４，０００ | ６６６，０００ | ４７５，２００ | ７５４，０００ | ７５６，０００ | ５５５，６００ | ８４４，０００ | ８４６，０００ | ６３６，６００ |
| ６６６，０００ | ６６８，０００ | ４７６，８００ | ７５６，０００ | ７５８，０００ | ５５７，４００ | ８４６，０００ | ８４８，０００ | ６３８，４００ |
| ６６８，０００ | ６７０，０００ | ４７８，４００ | ７５８，０００ | ７６０，０００ | ５５９，２００ | ８４８，０００ | ８５０，０００ | ６４０，２００ |
| ６７０，０００ | ６７２，０００ | ４８０，０００ | ７６０，０００ | ７６２，０００ | ５６１，０００ | ８５０，０００ | ８５２，０００ | ６４２，０００ |
| ６７２，０００ | ６７４，０００ | ４８１，８００ | ７６２，０００ | ７６４，０００ | ５６２，８００ | ８５２，０００ | ８５４，０００ | ６４３，８００ |
| ６７４，０００ | ６７６，０００ | ４８３，６００ | ７６４，０００ | ７６６，０００ | ５６４，６００ | ８５４，０００ | ８５６，０００ | ６４５，６００ |
| ６７６，０００ | ６７８，０００ | ４８５，４００ | ７６６，０００ | ７６８，０００ | ５６６，４００ | ８５６，０００ | ８５８，０００ | ６４７，４００ |
| ６７８，０００ | ６８０，０００ | ４８７，２００ | ７６８，０００ | ７７０，０００ | ５６８，２００ | ８５８，０００ | ８６０，０００ | ６４９，２００ |
| ６８０，０００ | ６８２，０００ | ４８９，０００ | ７７０，０００ | ７７２，０００ | ５７０，０００ | ８６０，０００ | ８６２，０００ | ６５１，０００ |
| ６８２，０００ | ６８４，０００ | ４９０，８００ | ７７２，０００ | ７７４，０００ | ５７１，８００ | ８６２，０００ | ８６４，０００ | ６５２，８００ |
| ６８４，０００ | ６８６，０００ | ４９２，６００ | ７７４，０００ | ７７６，０００ | ５７３，６００ | ８６４，０００ | ８６６，０００ | ６５４，６００ |
| ６８６，０００ | ６８８，０００ | ４９４，４００ | ７７６，０００ | ７７８，０００ | ５７５，４００ | ８６６，０００ | ８６８，０００ | ６５６，４００ |
| ６８８，０００ | ６９０，０００ | ４９６，２００ | ７７８，０００ | ７８０，０００ | ５７７，２００ | ８６８，０００ | ８７０，０００ | ６５８，２００ |
| ６９０，０００ | ６９２，０００ | ４９８，０００ | ７８０，０００ | ７８２，０００ | ５７９，０００ | ８７０，０００円以上 | 給与等の金額から２１０，０００円を控除した金額 | |
| ６９２，０００ | ６９４，０００ | ４９９，８００ | ７８２，０００ | ７８４，０００ | ５８０，８００ | |||
| ６９４，０００ | ６９６，０００ | ５０１，６００ | ７８４，０００ | ７８６，０００ | ５８２，６００ | |||
| ６９６，０００ | ６９８，０００ | ５０３，４００ | ７８６，０００ | ７８８，０００ | ５８４，４００ | |||
| ６９８，０００ | ７００，０００ | ５０５，２００ | ７８８，０００ | ７９０，０００ | ５８６，２００ | |||
（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。
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。