Supplementary Provisions, Appended Table 2
附則別表第二昭和４３年分の山林所得に係る所得税の簡易税額表
(1)
| Taxable timber income | Amount of tax | Taxable timber income | Amount of tax | Taxable timber income | Amount of tax | |||
| 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 | 4,700 | 137,000 | 139,000 | 12,700 | |
| 2,000 | 3,000 | 100 | 52,000 | 53,000 | 4,800 | 139,000 | 141,000 | 12,900 |
| 3,000 | 4,000 | 200 | 53,000 | 54,000 | 4,900 | 141,000 | 143,000 | 13,100 |
| 4,000 | 5,000 | 300 | 54,000 | 55,000 | 5,000 | 143,000 | 145,000 | 13,200 |
| 5,000 | 6,000 | 400 | 55,000 | 56,000 | 5,100 | 145,000 | 147,000 | 13,400 |
| 6,000 | 7,000 | 500 | 56,000 | 57,000 | 5,200 | 147,000 | 149,000 | 13,600 |
| 7,000 | 8,000 | 600 | 57,000 | 58,000 | 5,300 | 149,000 | 151,000 | 13,800 |
| 8,000 | 9,000 | 700 | 58,000 | 59,000 | 5,300 | 151,000 | 153,000 | 14,000 |
| 9,000 | 10,000 | 800 | 59,000 | 60,000 | 5,400 | 153,000 | 155,000 | 14,200 |
| 10,000 | 11,000 | 900 | 60,000 | 61,000 | 5,500 | 155,000 | 157,000 | 14,400 |
| 11,000 | 12,000 | 1,000 | 61,000 | 62,000 | 5,600 | 157,000 | 159,000 | 14,600 |
| 12,000 | 13,000 | 1,100 | 62,000 | 63,000 | 5,700 | 159,000 | 161,000 | 14,700 |
| 13,000 | 14,000 | 1,200 | 63,000 | 64,000 | 5,800 | 161,000 | 163,000 | 14,900 |
| 14,000 | 15,000 | 1,300 | 64,000 | 65,000 | 5,900 | 163,000 | 165,000 | 15,100 |
| 15,000 | 16,000 | 1,300 | 65,000 | 67,000 | 6,000 | 165,000 | 167,000 | 15,300 |
| 16,000 | 17,000 | 1,400 | 67,000 | 69,000 | 6,200 | 167,000 | 169,000 | 15,500 |
| 17,000 | 18,000 | 1,500 | 69,000 | 71,000 | 6,400 | 169,000 | 171,000 | 15,700 |
| 18,000 | 19,000 | 1,600 | 71,000 | 73,000 | 6,600 | 171,000 | 173,000 | 15,900 |
| 19,000 | 20,000 | 1,700 | 73,000 | 75,000 | 6,700 | 173,000 | 175,000 | 16,000 |
| 20,000 | 21,000 | 1,800 | 75,000 | 77,000 | 6,900 | 175,000 | 177,000 | 16,200 |
| 21,000 | 22,000 | 1,900 | 77,000 | 79,000 | 7,100 | 177,000 | 179,000 | 16,400 |
| 22,000 | 23,000 | 2,000 | 79,000 | 81,000 | 7,300 | 179,000 | 181,000 | 16,600 |
| 23,000 | 24,000 | 2,100 | 81,000 | 83,000 | 7,500 | 181,000 | 183,000 | 16,800 |
| 24,000 | 25,000 | 2,200 | 83,000 | 85,000 | 7,700 | 183,000 | 185,000 | 17,000 |
| 25,000 | 26,000 | 2,300 | 85,000 | 87,000 | 7,900 | 185,000 | 187,000 | 17,200 |
| 26,000 | 27,000 | 2,400 | 87,000 | 89,000 | 8,000 | 187,000 | 189,000 | 17,300 |
| 27,000 | 28,000 | 2,500 | 89,000 | 91,000 | 8,200 | 189,000 | 191,000 | 17,500 |
| 28,000 | 29,000 | 2,600 | 91,000 | 93,000 | 8,400 | 191,000 | 193,000 | 17,700 |
| 29,000 | 30,000 | 2,600 | 93,000 | 95,000 | 8,600 | 193,000 | 195,000 | 17,900 |
| 30,000 | 31,000 | 2,700 | 95,000 | 97,000 | 8,800 | 195,000 | 198,000 | 18,100 |
| 31,000 | 32,000 | 2,800 | 97,000 | 99,000 | 9,000 | 198,000 | 201,000 | 18,400 |
| 32,000 | 33,000 | 2,900 | 99,000 | 101,000 | 9,200 | 201,000 | 204,000 | 18,600 |
| 33,000 | 34,000 | 3,000 | 101,000 | 103,000 | 9,300 | 204,000 | 207,000 | 18,900 |
| 34,000 | 35,000 | 3,100 | 103,000 | 105,000 | 9,500 | 207,000 | 210,000 | 19,200 |
| 35,000 | 36,000 | 3,200 | 105,000 | 107,000 | 9,700 | 210,000 | 213,000 | 19,500 |
| 36,000 | 37,000 | 3,300 | 107,000 | 109,000 | 9,900 | 213,000 | 216,000 | 19,800 |
| 37,000 | 38,000 | 3,400 | 109,000 | 111,000 | 10,100 | 216,000 | 219,000 | 20,000 |
| 38,000 | 39,000 | 3,500 | 111,000 | 113,000 | 10,300 | 219,000 | 222,000 | 20,300 |
| 39,000 | 40,000 | 3,600 | 113,000 | 115,000 | 10,500 | 222,000 | 225,000 | 20,600 |
| 40,000 | 41,000 | 3,700 | 115,000 | 117,000 | 10,600 | 225,000 | 228,000 | 20,900 |
| 41,000 | 42,000 | 3,800 | 117,000 | 119,000 | 10,800 | 228,000 | 231,000 | 21,200 |
| 42,000 | 43,000 | 3,900 | 119,000 | 121,000 | 11,000 | 231,000 | 234,000 | 21,400 |
| 43,000 | 44,000 | 3,900 | 121,000 | 123,000 | 11,200 | 234,000 | 237,000 | 21,700 |
| 44,000 | 45,000 | 4,000 | 123,000 | 125,000 | 11,400 | 237,000 | 240,000 | 22,000 |
| 45,000 | 46,000 | 4,100 | 125,000 | 127,000 | 11,600 | 240,000 | 243,000 | 22,300 |
| 46,000 | 47,000 | 4,200 | 127,000 | 129,000 | 11,800 | 243,000 | 246,000 | 22,500 |
| 47,000 | 48,000 | 4,300 | 129,000 | 131,000 | 11,900 | 246,000 | 249,000 | 22,800 |
| 48,000 | 49,000 | 4,400 | 131,000 | 133,000 | 12,100 | 249,000 | 252,000 | 23,100 |
| 49,000 | 50,000 | 4,500 | 133,000 | 135,000 | 12,300 | 252,000 | 255,000 | 23,400 |
| 50,000 | 51,000 | 4,600 | 135,000 | 137,000 | 12,500 | 255,000 | 258,000 | 23,700 |
(2)
| Taxable timber income | Amount of tax | Taxable timber income | Amount of tax | Taxable timber income | Amount of tax | |||
| 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 | 23,900 | 414,000 | 418,000 | 38,500 | 614,000 | 618,000 | 57,900 |
| 261,000 | 264,000 | 24,200 | 418,000 | 422,000 | 38,800 | 618,000 | 622,000 | 58,300 |
| 264,000 | 267,000 | 24,500 | 422,000 | 426,000 | 39,200 | 622,000 | 626,000 | 58,700 |
| 267,000 | 270,000 | 24,800 | 426,000 | 430,000 | 39,600 | 626,000 | 630,000 | 59,100 |
| 270,000 | 273,000 | 25,100 | 430,000 | 434,000 | 39,900 | 630,000 | 634,000 | 59,500 |
| 273,000 | 276,000 | 25,300 | 434,000 | 438,000 | 40,300 | 634,000 | 638,000 | 59,900 |
| 276,000 | 279,000 | 25,600 | 438,000 | 442,000 | 40,700 | 638,000 | 642,000 | 60,300 |
| 279,000 | 282,000 | 25,900 | 442,000 | 446,000 | 41,100 | 642,000 | 646,000 | 60,700 |
| 282,000 | 285,000 | 26,200 | 446,000 | 450,000 | 41,400 | 646,000 | 650,000 | 61,100 |
| 285,000 | 288,000 | 26,500 | 450,000 | 454,000 | 41,800 | 650,000 | 655,000 | 61,500 |
| 288,000 | 291,000 | 26,700 | 454,000 | 458,000 | 42,200 | 655,000 | 660,000 | 62,000 |
| 291,000 | 294,000 | 27,000 | 458,000 | 462,000 | 42,500 | 660,000 | 665,000 | 62,500 |
| 294,000 | 297,000 | 27,300 | 462,000 | 466,000 | 42,900 | 665,000 | 670,000 | 63,000 |
| 297,000 | 300,000 | 27,600 | 466,000 | 470,000 | 43,300 | 670,000 | 675,000 | 63,500 |
| 300,000 | 303,000 | 27,900 | 470,000 | 474,000 | 43,700 | 675,000 | 680,000 | 64,000 |
| 303,000 | 306,000 | 28,100 | 474,000 | 478,000 | 44,000 | 680,000 | 685,000 | 64,500 |
| 306,000 | 309,000 | 28,400 | 478,000 | 482,000 | 44,400 | 685,000 | 690,000 | 65,000 |
| 309,000 | 312,000 | 28,700 | 482,000 | 486,000 | 44,800 | 690,000 | 695,000 | 65,500 |
| 312,000 | 315,000 | 29,000 | 486,000 | 490,000 | 45,100 | 695,000 | 700,000 | 66,000 |
| 315,000 | 318,000 | 29,200 | 490,000 | 494,000 | 45,500 | 700,000 | 705,000 | 66,500 |
| 318,000 | 321,000 | 29,500 | 494,000 | 498,000 | 45,900 | 705,000 | 710,000 | 67,000 |
| 321,000 | 324,000 | 29,800 | 498,000 | 502,000 | 46,300 | 710,000 | 715,000 | 67,500 |
| 324,000 | 327,000 | 30,100 | 502,000 | 506,000 | 46,700 | 715,000 | 720,000 | 68,000 |
| 327,000 | 330,000 | 30,400 | 506,000 | 510,000 | 47,100 | 720,000 | 725,000 | 68,500 |
| 330,000 | 333,000 | 30,600 | 510,000 | 514,000 | 47,500 | 725,000 | 730,000 | 69,000 |
| 333,000 | 336,000 | 30,900 | 514,000 | 518,000 | 47,900 | 730,000 | 735,000 | 69,500 |
| 336,000 | 339,000 | 31,200 | 518,000 | 522,000 | 48,300 | 735,000 | 740,000 | 70,000 |
| 339,000 | 342,000 | 31,500 | 522,000 | 526,000 | 48,700 | 740,000 | 745,000 | 70,500 |
| 342,000 | 345,000 | 31,800 | 526,000 | 530,000 | 49,100 | 745,000 | 750,000 | 71,000 |
| 345,000 | 348,000 | 32,000 | 530,000 | 534,000 | 49,500 | 750,000 | 755,000 | 71,500 |
| 348,000 | 351,000 | 32,300 | 534,000 | 538,000 | 49,900 | 755,000 | 760,000 | 72,000 |
| 351,000 | 354,000 | 32,600 | 538,000 | 542,000 | 50,300 | 760,000 | 765,000 | 72,500 |
| 354,000 | 357,000 | 32,900 | 542,000 | 546,000 | 50,700 | 765,000 | 770,000 | 73,000 |
| 357,000 | 360,000 | 33,200 | 546,000 | 550,000 | 51,100 | 770,000 | 775,000 | 73,500 |
| 360,000 | 363,000 | 33,400 | 550,000 | 554,000 | 51,500 | 775,000 | 780,000 | 74,000 |
| 363,000 | 366,000 | 33,700 | 554,000 | 558,000 | 51,900 | 780,000 | 785,000 | 74,500 |
| 366,000 | 369,000 | 34,000 | 558,000 | 562,000 | 52,300 | 785,000 | 790,000 | 75,000 |
| 369,000 | 372,000 | 34,300 | 562,000 | 566,000 | 52,700 | 790,000 | 795,000 | 75,500 |
| 372,000 | 375,000 | 34,500 | 566,000 | 570,000 | 53,100 | 795,000 | 800,000 | 76,000 |
| 375,000 | 378,000 | 34,800 | 570,000 | 574,000 | 53,500 | 800,000 | 805,000 | 76,500 |
| 378,000 | 381,000 | 35,100 | 574,000 | 578,000 | 53,900 | 805,000 | 810,000 | 77,000 |
| 381,000 | 384,000 | 35,400 | 578,000 | 582,000 | 54,300 | 810,000 | 815,000 | 77,500 |
| 384,000 | 387,000 | 35,700 | 582,000 | 586,000 | 54,700 | 815,000 | 820,000 | 78,000 |
| 387,000 | 390,000 | 35,900 | 586,000 | 590,000 | 55,100 | 820,000 | 825,000 | 78,500 |
| 390,000 | 394,000 | 36,200 | 590,000 | 594,000 | 55,500 | 825,000 | 830,000 | 79,000 |
| 394,000 | 398,000 | 36,600 | 594,000 | 598,000 | 55,900 | 830,000 | 835,000 | 79,500 |
| 398,000 | 402,000 | 37,000 | 598,000 | 602,000 | 56,300 | 835,000 | 840,000 | 80,000 |
| 402,000 | 406,000 | 37,300 | 602,000 | 606,000 | 56,700 | 840,000 | 845,000 | 80,500 |
| 406,000 | 410,000 | 37,700 | 606,000 | 610,000 | 57,100 | 845,000 | 850,000 | 81,000 |
| 410,000 | 414,000 | 38,100 | 610,000 | 614,000 | 57,500 | 850,000 | 855,000 | 81,500 |
(3)
| Taxable timber income | Amount of tax | Taxable timber income | Amount of tax | Taxable timber income | Amount of tax | |||
| At least | Less than | At least | Less than | At least | Less than | |||
| yen | yen | yen | yen | yen | yen | yen | ||
| 855,000 | 860,000 | 82,000 | 1,500,000 | 3,000,000 | The amount calculated by multiplying the taxable timber income by 15%, less 78,500 yen | 30,000,000 | 50,000,000 | The amount calculated by multiplying the taxable timber income by 50%, less 4,653,500 yen |
| 860,000 | 865,000 | 82,500 | ||||||
| 865,000 | 870,000 | 83,000 | ||||||
| 870,000 | 875,000 | 83,500 | ||||||
| 875,000 | 880,000 | 84,000 | ||||||
| 880,000 | 885,000 | 84,500 | 3,000,000 | 5,000,000 | The amount calculated by multiplying the taxable timber income by 20%, less 228,500 yen | 50,000,000 | 100,000,000 | The amount calculated by multiplying the taxable timber income by 55%, less 7,153,500 yen |
| 885,000 | 890,000 | 85,000 | ||||||
| 890,000 | 895,000 | 85,500 | ||||||
| 895,000 | 900,000 | 86,000 | ||||||
| 900,000 | 905,000 | 86,500 | ||||||
| 905,000 | 910,000 | 87,000 | 5,000,000 | 7,500,000 | The amount calculated by multiplying the taxable timber income by 25%, less 478,500 yen | 100,000,000 | 150,000,000 | The amount calculated by multiplying the taxable timber income by 60%, less 12,153,500 yen |
| 910,000 | 915,000 | 87,500 | ||||||
| 915,000 | 920,000 | 88,000 | ||||||
| 920,000 | 925,000 | 88,500 | ||||||
| 925,000 | 930,000 | 89,000 | ||||||
| 930,000 | 935,000 | 89,500 | 7,500,000 | 11,000,000 | The amount calculated by multiplying the taxable timber income by 30%, less 853,500 yen | 150,000,000 | 225,000,000 | The amount calculated by multiplying the taxable timber income by 65%, less 19,653,500 yen |
| 935,000 | 940,000 | 90,000 | ||||||
| 940,000 | 945,000 | 90,500 | ||||||
| 945,000 | 950,000 | 91,000 | ||||||
| 950,000 | 955,000 | 91,500 | ||||||
| 955,000 | 960,000 | 92,000 | 11,000,000 | 15,000,000 | The amount calculated by multiplying the taxable timber income by 35%, less 1,403,500 yen | 225,000,000 | 300,000,000 | The amount calculated by multiplying the taxable timber income by 70%, less 30,903,500 yen |
| 960,000 | 965,000 | 92,500 | ||||||
| 965,000 | 970,000 | 93,000 | ||||||
| 970,000 | 975,000 | 93,500 | ||||||
| 975,000 | 980,000 | 94,000 | ||||||
| 980,000 | 985,000 | 94,500 | 15,000,000 | 20,000,000 | The amount calculated by multiplying the taxable timber income by 40%, less 2,153,500 yen | 300,000,000 yen or more | The amount calculated by multiplying the taxable timber income by 75%, less 45,903,500 yen | |
| 985,000 | 990,000 | 95,000 | ||||||
| 990,000 | 995,000 | 95,500 | ||||||
| 995,000 | 1,000,000 | 96,000 | ||||||
| 1,000,000 | 1,500,000 | The amount calculated by multiplying the taxable timber income by 10%, less 3,500 yen | 20,000,000 | 30,000,000 | The amount calculated by multiplying the taxable timber income by 45%, less 3,153,500 yen | |||
(Remarks) To find the amount of tax 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 "Amount of tax" column of that row is the amount of tax 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 | ４，７００ | １３７，０００ | １３９，０００ | １２，７００ | |
| ２，０００ | ３，０００ | １００ | ５２，０００ | ５３，０００ | ４，８００ | １３９，０００ | １４１，０００ | １２，９００ |
| ３，０００ | ４，０００ | ２００ | ５３，０００ | ５４，０００ | ４，９００ | １４１，０００ | １４３，０００ | １３，１００ |
| ４，０００ | ５，０００ | ３００ | ５４，０００ | ５５，０００ | ５，０００ | １４３，０００ | １４５，０００ | １３，２００ |
| ５，０００ | ６，０００ | ４００ | ５５，０００ | ５６，０００ | ５，１００ | １４５，０００ | １４７，０００ | １３，４００ |
| ６，０００ | ７，０００ | ５００ | ５６，０００ | ５７，０００ | ５，２００ | １４７，０００ | １４９，０００ | １３，６００ |
| ７，０００ | ８，０００ | ６００ | ５７，０００ | ５８，０００ | ５，３００ | １４９，０００ | １５１，０００ | １３，８００ |
| ８，０００ | ９，０００ | ７００ | ５８，０００ | ５９，０００ | ５，３００ | １５１，０００ | １５３，０００ | １４，０００ |
| ９，０００ | １０，０００ | ８００ | ５９，０００ | ６０，０００ | ５，４００ | １５３，０００ | １５５，０００ | １４，２００ |
| １０，０００ | １１，０００ | ９００ | ６０，０００ | ６１，０００ | ５，５００ | １５５，０００ | １５７，０００ | １４，４００ |
| １１，０００ | １２，０００ | １，０００ | ６１，０００ | ６２，０００ | ５，６００ | １５７，０００ | １５９，０００ | １４，６００ |
| １２，０００ | １３，０００ | １，１００ | ６２，０００ | ６３，０００ | ５，７００ | １５９，０００ | １６１，０００ | １４，７００ |
| １３，０００ | １４，０００ | １，２００ | ６３，０００ | ６４，０００ | ５，８００ | １６１，０００ | １６３，０００ | １４，９００ |
| １４，０００ | １５，０００ | １，３００ | ６４，０００ | ６５，０００ | ５，９００ | １６３，０００ | １６５，０００ | １５，１００ |
| １５，０００ | １６，０００ | １，３００ | ６５，０００ | ６７，０００ | ６，０００ | １６５，０００ | １６７，０００ | １５，３００ |
| １６，０００ | １７，０００ | １，４００ | ６７，０００ | ６９，０００ | ６，２００ | １６７，０００ | １６９，０００ | １５，５００ |
| １７，０００ | １８，０００ | １，５００ | ６９，０００ | ７１，０００ | ６，４００ | １６９，０００ | １７１，０００ | １５，７００ |
| １８，０００ | １９，０００ | １，６００ | ７１，０００ | ７３，０００ | ６，６００ | １７１，０００ | １７３，０００ | １５，９００ |
| １９，０００ | ２０，０００ | １，７００ | ７３，０００ | ７５，０００ | ６，７００ | １７３，０００ | １７５，０００ | １６，０００ |
| ２０，０００ | ２１，０００ | １，８００ | ７５，０００ | ７７，０００ | ６，９００ | １７５，０００ | １７７，０００ | １６，２００ |
| ２１，０００ | ２２，０００ | １，９００ | ７７，０００ | ７９，０００ | ７，１００ | １７７，０００ | １７９，０００ | １６，４００ |
| ２２，０００ | ２３，０００ | ２，０００ | ７９，０００ | ８１，０００ | ７，３００ | １７９，０００ | １８１，０００ | １６，６００ |
| ２３，０００ | ２４，０００ | ２，１００ | ８１，０００ | ８３，０００ | ７，５００ | １８１，０００ | １８３，０００ | １６，８００ |
| ２４，０００ | ２５，０００ | ２，２００ | ８３，０００ | ８５，０００ | ７，７００ | １８３，０００ | １８５，０００ | １７，０００ |
| ２５，０００ | ２６，０００ | ２，３００ | ８５，０００ | ８７，０００ | ７，９００ | １８５，０００ | １８７，０００ | １７，２００ |
| ２６，０００ | ２７，０００ | ２，４００ | ８７，０００ | ８９，０００ | ８，０００ | １８７，０００ | １８９，０００ | １７，３００ |
| ２７，０００ | ２８，０００ | ２，５００ | ８９，０００ | ９１，０００ | ８，２００ | １８９，０００ | １９１，０００ | １７，５００ |
| ２８，０００ | ２９，０００ | ２，６００ | ９１，０００ | ９３，０００ | ８，４００ | １９１，０００ | １９３，０００ | １７，７００ |
| ２９，０００ | ３０，０００ | ２，６００ | ９３，０００ | ９５，０００ | ８，６００ | １９３，０００ | １９５，０００ | １７，９００ |
| ３０，０００ | ３１，０００ | ２，７００ | ９５，０００ | ９７，０００ | ８，８００ | １９５，０００ | １９８，０００ | １８，１００ |
| ３１，０００ | ３２，０００ | ２，８００ | ９７，０００ | ９９，０００ | ９，０００ | １９８，０００ | ２０１，０００ | １８，４００ |
| ３２，０００ | ３３，０００ | ２，９００ | ９９，０００ | １０１，０００ | ９，２００ | ２０１，０００ | ２０４，０００ | １８，６００ |
| ３３，０００ | ３４，０００ | ３，０００ | １０１，０００ | １０３，０００ | ９，３００ | ２０４，０００ | ２０７，０００ | １８，９００ |
| ３４，０００ | ３５，０００ | ３，１００ | １０３，０００ | １０５，０００ | ９，５００ | ２０７，０００ | ２１０，０００ | １９，２００ |
| ３５，０００ | ３６，０００ | ３，２００ | １０５，０００ | １０７，０００ | ９，７００ | ２１０，０００ | ２１３，０００ | １９，５００ |
| ３６，０００ | ３７，０００ | ３，３００ | １０７，０００ | １０９，０００ | ９，９００ | ２１３，０００ | ２１６，０００ | １９，８００ |
| ３７，０００ | ３８，０００ | ３，４００ | １０９，０００ | １１１，０００ | １０，１００ | ２１６，０００ | ２１９，０００ | ２０，０００ |
| ３８，０００ | ３９，０００ | ３，５００ | １１１，０００ | １１３，０００ | １０，３００ | ２１９，０００ | ２２２，０００ | ２０，３００ |
| ３９，０００ | ４０，０００ | ３，６００ | １１３，０００ | １１５，０００ | １０，５００ | ２２２，０００ | ２２５，０００ | ２０，６００ |
| ４０，０００ | ４１，０００ | ３，７００ | １１５，０００ | １１７，０００ | １０，６００ | ２２５，０００ | ２２８，０００ | ２０，９００ |
| ４１，０００ | ４２，０００ | ３，８００ | １１７，０００ | １１９，０００ | １０，８００ | ２２８，０００ | ２３１，０００ | ２１，２００ |
| ４２，０００ | ４３，０００ | ３，９００ | １１９，０００ | １２１，０００ | １１，０００ | ２３１，０００ | ２３４，０００ | ２１，４００ |
| ４３，０００ | ４４，０００ | ３，９００ | １２１，０００ | １２３，０００ | １１，２００ | ２３４，０００ | ２３７，０００ | ２１，７００ |
| ４４，０００ | ４５，０００ | ４，０００ | １２３，０００ | １２５，０００ | １１，４００ | ２３７，０００ | ２４０，０００ | ２２，０００ |
| ４５，０００ | ４６，０００ | ４，１００ | １２５，０００ | １２７，０００ | １１，６００ | ２４０，０００ | ２４３，０００ | ２２，３００ |
| ４６，０００ | ４７，０００ | ４，２００ | １２７，０００ | １２９，０００ | １１，８００ | ２４３，０００ | ２４６，０００ | ２２，５００ |
| ４７，０００ | ４８，０００ | ４，３００ | １２９，０００ | １３１，０００ | １１，９００ | ２４６，０００ | ２４９，０００ | ２２，８００ |
| ４８，０００ | ４９，０００ | ４，４００ | １３１，０００ | １３３，０００ | １２，１００ | ２４９，０００ | ２５２，０００ | ２３，１００ |
| ４９，０００ | ５０，０００ | ４，５００ | １３３，０００ | １３５，０００ | １２，３００ | ２５２，０００ | ２５５，０００ | ２３，４００ |
| ５０，０００ | ５１，０００ | ４，６００ | １３５，０００ | １３７，０００ | １２，５００ | ２５５，０００ | ２５８，０００ | ２３，７００ |
（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 | ２３，９００ | ４１４，０００ | ４１８，０００ | ３８，５００ | ６１４，０００ | ６１８，０００ | ５７，９００ |
| ２６１，０００ | ２６４，０００ | ２４，２００ | ４１８，０００ | ４２２，０００ | ３８，８００ | ６１８，０００ | ６２２，０００ | ５８，３００ |
| ２６４，０００ | ２６７，０００ | ２４，５００ | ４２２，０００ | ４２６，０００ | ３９，２００ | ６２２，０００ | ６２６，０００ | ５８，７００ |
| ２６７，０００ | ２７０，０００ | ２４，８００ | ４２６，０００ | ４３０，０００ | ３９，６００ | ６２６，０００ | ６３０，０００ | ５９，１００ |
| ２７０，０００ | ２７３，０００ | ２５，１００ | ４３０，０００ | ４３４，０００ | ３９，９００ | ６３０，０００ | ６３４，０００ | ５９，５００ |
| ２７３，０００ | ２７６，０００ | ２５，３００ | ４３４，０００ | ４３８，０００ | ４０，３００ | ６３４，０００ | ６３８，０００ | ５９，９００ |
| ２７６，０００ | ２７９，０００ | ２５，６００ | ４３８，０００ | ４４２，０００ | ４０，７００ | ６３８，０００ | ６４２，０００ | ６０，３００ |
| ２７９，０００ | ２８２，０００ | ２５，９００ | ４４２，０００ | ４４６，０００ | ４１，１００ | ６４２，０００ | ６４６，０００ | ６０，７００ |
| ２８２，０００ | ２８５，０００ | ２６，２００ | ４４６，０００ | ４５０，０００ | ４１，４００ | ６４６，０００ | ６５０，０００ | ６１，１００ |
| ２８５，０００ | ２８８，０００ | ２６，５００ | ４５０，０００ | ４５４，０００ | ４１，８００ | ６５０，０００ | ６５５，０００ | ６１，５００ |
| ２８８，０００ | ２９１，０００ | ２６，７００ | ４５４，０００ | ４５８，０００ | ４２，２００ | ６５５，０００ | ６６０，０００ | ６２，０００ |
| ２９１，０００ | ２９４，０００ | ２７，０００ | ４５８，０００ | ４６２，０００ | ４２，５００ | ６６０，０００ | ６６５，０００ | ６２，５００ |
| ２９４，０００ | ２９７，０００ | ２７，３００ | ４６２，０００ | ４６６，０００ | ４２，９００ | ６６５，０００ | ６７０，０００ | ６３，０００ |
| ２９７，０００ | ３００，０００ | ２７，６００ | ４６６，０００ | ４７０，０００ | ４３，３００ | ６７０，０００ | ６７５，０００ | ６３，５００ |
| ３００，０００ | ３０３，０００ | ２７，９００ | ４７０，０００ | ４７４，０００ | ４３，７００ | ６７５，０００ | ６８０，０００ | ６４，０００ |
| ３０３，０００ | ３０６，０００ | ２８，１００ | ４７４，０００ | ４７８，０００ | ４４，０００ | ６８０，０００ | ６８５，０００ | ６４，５００ |
| ３０６，０００ | ３０９，０００ | ２８，４００ | ４７８，０００ | ４８２，０００ | ４４，４００ | ６８５，０００ | ６９０，０００ | ６５，０００ |
| ３０９，０００ | ３１２，０００ | ２８，７００ | ４８２，０００ | ４８６，０００ | ４４，８００ | ６９０，０００ | ６９５，０００ | ６５，５００ |
| ３１２，０００ | ３１５，０００ | ２９，０００ | ４８６，０００ | ４９０，０００ | ４５，１００ | ６９５，０００ | ７００，０００ | ６６，０００ |
| ３１５，０００ | ３１８，０００ | ２９，２００ | ４９０，０００ | ４９４，０００ | ４５，５００ | ７００，０００ | ７０５，０００ | ６６，５００ |
| ３１８，０００ | ３２１，０００ | ２９，５００ | ４９４，０００ | ４９８，０００ | ４５，９００ | ７０５，０００ | ７１０，０００ | ６７，０００ |
| ３２１，０００ | ３２４，０００ | ２９，８００ | ４９８，０００ | ５０２，０００ | ４６，３００ | ７１０，０００ | ７１５，０００ | ６７，５００ |
| ３２４，０００ | ３２７，０００ | ３０，１００ | ５０２，０００ | ５０６，０００ | ４６，７００ | ７１５，０００ | ７２０，０００ | ６８，０００ |
| ３２７，０００ | ３３０，０００ | ３０，４００ | ５０６，０００ | ５１０，０００ | ４７，１００ | ７２０，０００ | ７２５，０００ | ６８，５００ |
| ３３０，０００ | ３３３，０００ | ３０，６００ | ５１０，０００ | ５１４，０００ | ４７，５００ | ７２５，０００ | ７３０，０００ | ６９，０００ |
| ３３３，０００ | ３３６，０００ | ３０，９００ | ５１４，０００ | ５１８，０００ | ４７，９００ | ７３０，０００ | ７３５，０００ | ６９，５００ |
| ３３６，０００ | ３３９，０００ | ３１，２００ | ５１８，０００ | ５２２，０００ | ４８，３００ | ７３５，０００ | ７４０，０００ | ７０，０００ |
| ３３９，０００ | ３４２，０００ | ３１，５００ | ５２２，０００ | ５２６，０００ | ４８，７００ | ７４０，０００ | ７４５，０００ | ７０，５００ |
| ３４２，０００ | ３４５，０００ | ３１，８００ | ５２６，０００ | ５３０，０００ | ４９，１００ | ７４５，０００ | ７５０，０００ | ７１，０００ |
| ３４５，０００ | ３４８，０００ | ３２，０００ | ５３０，０００ | ５３４，０００ | ４９，５００ | ７５０，０００ | ７５５，０００ | ７１，５００ |
| ３４８，０００ | ３５１，０００ | ３２，３００ | ５３４，０００ | ５３８，０００ | ４９，９００ | ７５５，０００ | ７６０，０００ | ７２，０００ |
| ３５１，０００ | ３５４，０００ | ３２，６００ | ５３８，０００ | ５４２，０００ | ５０，３００ | ７６０，０００ | ７６５，０００ | ７２，５００ |
| ３５４，０００ | ３５７，０００ | ３２，９００ | ５４２，０００ | ５４６，０００ | ５０，７００ | ７６５，０００ | ７７０，０００ | ７３，０００ |
| ３５７，０００ | ３６０，０００ | ３３，２００ | ５４６，０００ | ５５０，０００ | ５１，１００ | ７７０，０００ | ７７５，０００ | ７３，５００ |
| ３６０，０００ | ３６３，０００ | ３３，４００ | ５５０，０００ | ５５４，０００ | ５１，５００ | ７７５，０００ | ７８０，０００ | ７４，０００ |
| ３６３，０００ | ３６６，０００ | ３３，７００ | ５５４，０００ | ５５８，０００ | ５１，９００ | ７８０，０００ | ７８５，０００ | ７４，５００ |
| ３６６，０００ | ３６９，０００ | ３４，０００ | ５５８，０００ | ５６２，０００ | ５２，３００ | ７８５，０００ | ７９０，０００ | ７５，０００ |
| ３６９，０００ | ３７２，０００ | ３４，３００ | ５６２，０００ | ５６６，０００ | ５２，７００ | ７９０，０００ | ７９５，０００ | ７５，５００ |
| ３７２，０００ | ３７５，０００ | ３４，５００ | ５６６，０００ | ５７０，０００ | ５３，１００ | ７９５，０００ | ８００，０００ | ７６，０００ |
| ３７５，０００ | ３７８，０００ | ３４，８００ | ５７０，０００ | ５７４，０００ | ５３，５００ | ８００，０００ | ８０５，０００ | ７６，５００ |
| ３７８，０００ | ３８１，０００ | ３５，１００ | ５７４，０００ | ５７８，０００ | ５３，９００ | ８０５，０００ | ８１０，０００ | ７７，０００ |
| ３８１，０００ | ３８４，０００ | ３５，４００ | ５７８，０００ | ５８２，０００ | ５４，３００ | ８１０，０００ | ８１５，０００ | ７７，５００ |
| ３８４，０００ | ３８７，０００ | ３５，７００ | ５８２，０００ | ５８６，０００ | ５４，７００ | ８１５，０００ | ８２０，０００ | ７８，０００ |
| ３８７，０００ | ３９０，０００ | ３５，９００ | ５８６，０００ | ５９０，０００ | ５５，１００ | ８２０，０００ | ８２５，０００ | ７８，５００ |
| ３９０，０００ | ３９４，０００ | ３６，２００ | ５９０，０００ | ５９４，０００ | ５５，５００ | ８２５，０００ | ８３０，０００ | ７９，０００ |
| ３９４，０００ | ３９８，０００ | ３６，６００ | ５９４，０００ | ５９８，０００ | ５５，９００ | ８３０，０００ | ８３５，０００ | ７９，５００ |
| ３９８，０００ | ４０２，０００ | ３７，０００ | ５９８，０００ | ６０２，０００ | ５６，３００ | ８３５，０００ | ８４０，０００ | ８０，０００ |
| ４０２，０００ | ４０６，０００ | ３７，３００ | ６０２，０００ | ６０６，０００ | ５６，７００ | ８４０，０００ | ８４５，０００ | ８０，５００ |
| ４０６，０００ | ４１０，０００ | ３７，７００ | ６０６，０００ | ６１０，０００ | ５７，１００ | ８４５，０００ | ８５０，０００ | ８１，０００ |
| ４１０，０００ | ４１４，０００ | ３８，１００ | ６１０，０００ | ６１４，０００ | ５７，５００ | ８５０，０００ | ８５５，０００ | ８１，５００ |
（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 | ８２，０００ | 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７８，５００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４，６５３，５００円を控除した金額 |
| ８６０，０００ | ８６５，０００ | ８２，５００ | ||||||
| ８６５，０００ | ８７０，０００ | ８３，０００ | ||||||
| ８７０，０００ | ８７５，０００ | ８３，５００ | ||||||
| ８７５，０００ | ８８０，０００ | ８４，０００ | ||||||
| ８８０，０００ | ８８５，０００ | ８４，５００ | 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２２８，５００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７，１５３，５００円を控除した金額 |
| ８８５，０００ | ８９０，０００ | ８５，０００ | ||||||
| ８９０，０００ | ８９５，０００ | ８５，５００ | ||||||
| ８９５，０００ | ９００，０００ | ８６，０００ | ||||||
| ９００，０００ | ９０５，０００ | ８６，５００ | ||||||
| ９０５，０００ | ９１０，０００ | ８７，０００ | 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４７８，５００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１２，１５３，５００円を控除した金額 |
| ９１０，０００ | ９１５，０００ | ８７，５００ | ||||||
| ９１５，０００ | ９２０，０００ | ８８，０００ | ||||||
| ９２０，０００ | ９２５，０００ | ８８，５００ | ||||||
| ９２５，０００ | ９３０，０００ | ８９，０００ | ||||||
| ９３０，０００ | ９３５，０００ | ８９，５００ | 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８５３，５００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１９，６５３，５００円を控除した金額 |
| ９３５，０００ | ９４０，０００ | ９０，０００ | ||||||
| ９４０，０００ | ９４５，０００ | ９０，５００ | ||||||
| ９４５，０００ | ９５０，０００ | ９１，０００ | ||||||
| ９５０，０００ | ９５５，０００ | ９１，５００ | ||||||
| ９５５，０００ | ９６０，０００ | ９２，０００ | 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１，４０３，５００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３０，９０３，５００円を控除した金額 |
| ９６０，０００ | ９６５，０００ | ９２，５００ | ||||||
| ９６５，０００ | ９７０，０００ | ９３，０００ | ||||||
| ９７０，０００ | ９７５，０００ | ９３，５００ | ||||||
| ９７５，０００ | ９８０，０００ | ９４，０００ | ||||||
| ９８０，０００ | ９８５，０００ | ９４，５００ | 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２，１５３，５００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４５，９０３，５００円を控除した金額 | |
| ９８５，０００ | ９９０，０００ | ９５，０００ | ||||||
| ９９０，０００ | ９９５，０００ | ９５，５００ | ||||||
| ９９５，０００ | １，０００，０００ | ９６，０００ | ||||||
| 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３，５００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３，１５３，５００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。