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Supplementary Provisions, Appended Table 3

附則別表第三昭和43年分の所得税に係る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 1967 is to be multipliedNumber of dependents and similar persons
0 persons1 person2 persons3 persons4 persons5 persons6 persons7 persons8 persons or more
Taxable aggregate income and similar amount for 1967
At leastLess thanAt leastLess thanAt leastLess thanAt leastLess thanAt leastLess thanAt leastLess thanAt leastLess thanAt leastLess thanAt leastLess than
%thousand yenthousand yenthousand yenthousand yenthousand yenthousand yenthousand yenthousand yenthousand yenthousand yenthousand yenthousand yenthousand yenthousand yenthousand yenthousand yenthousand yenthousand yen
0Less than 167 thousand yenLess than 180 thousand yenLess than 190 thousand yenLess than 200 thousand yenLess than 210 thousand yenLess than 220 thousand yenLess than 230 thousand yenLess than 240 thousand yenLess than 250 thousand yen
60250270
65230240240270270410
70220250240390270430410470
75210360250410390460430510470560
80200370360440410510460700510770560840
851904003705004407405108407001,0907701,1908401,290
901806404008405001,2007401,5908401,7901,0901,9901,1902,4301,2902,630
951671,1906403,2108404,5501,2005,5501,5907,0201,7908,0201,9909,0202,43010,7702,63011,770
991,19020,0003,21020,0004,55020,0005,55020,0007,02020,0008,02020,0009,02020,00010,77020,00011,77020,000

(Note) (i) This table applies to a person whose taxable aggregate income and similar amount for 1967 is less than 20,000,000 yen. (ii) The terms used in this table have the meanings prescribed below: (1) "taxable aggregate income and similar amount for 1967" means the taxable aggregate income and similar amount prescribed in Article 5, paragraph (1), item (ii) (Special Provisions on the Calculation of the Tax Prepayment calculation base for Income Tax for 1968 and 1969) of the Supplementary Provisions; (2) "number of dependents and similar persons" means the total number of Claimable Spouses to whom the provisions of Article 83 (Spousal Deduction) of the former Act were applied and dependents to whom the provisions of Article 84 (Deduction for Dependents) of the former Act were applied, with regard to income tax for 1967. (iii) For a person whose taxable aggregate income and similar amount for 1967 is 20,000,000 yen or more, the Tax Prepayment calculation base for income tax for 1968 is the amount arrived at when 13,000 yen is deducted from the amount set forth in Article 5, paragraph (1), item (i) of the Supplementary Provisions, without regard to this table.

昭和42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42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
千円千円千円千円千円千円千円千円千円千円千円千円千円千円千円千円千円千円
167千円未満180千円未満190千円未満200千円未満210千円未満220千円未満230千円未満240千円未満250千円未満
60250270
65230240240270270410
70220250240390270430410470
75210360250410390460430510470560
80200370360440410510460700510770560840
851904003705004407405108407001,0907701,1908401,290
901806404008405001,2007401,5908401,7901,0901,9901,1902,4301,2902,630
951671,1906403,2108404,5501,2005,5501,5907,0201,7908,0201,9909,0202,43010,7702,63011,770
991,19020,0003,21020,0004,55020,0005,55020,0007,02020,0008,02020,0009,02020,00010,77020,00011,77020,000

(注) (一) この表は、昭和42年分の課税総所得金額等が2,000万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42年分の課税総所得金額等」とは、附則第五条第一項第二号(昭和四十三年分及び昭和四十四年分の所得税に係る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42年分の所得税につき旧法第八十三条(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八十四条(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42年分の課税総所得金額等が2,000万円以上である者については、この表によらず、附則第五条第一項第一号に掲げる金額から1万3千円を控除した金額が昭和43年分の所得税に係る予定納税基準額である。

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