Supplementary Provisions, Appended Table 5
附則別表第五昭和４３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 | 4,700 | 137,000 | 139,000 | 13,000 | |
| 2,000 | 3,000 | 100 | 52,000 | 53,000 | 4,800 | 139,000 | 141,000 | 13,200 |
| 3,000 | 4,000 | 200 | 53,000 | 54,000 | 4,900 | 141,000 | 143,000 | 13,400 |
| 4,000 | 5,000 | 300 | 54,000 | 55,000 | 5,000 | 143,000 | 145,000 | 13,600 |
| 5,000 | 6,000 | 400 | 55,000 | 56,000 | 5,100 | 145,000 | 147,000 | 13,800 |
| 6,000 | 7,000 | 500 | 56,000 | 57,000 | 5,200 | 147,000 | 149,000 | 14,000 |
| 7,000 | 8,000 | 600 | 57,000 | 58,000 | 5,300 | 149,000 | 151,000 | 14,200 |
| 8,000 | 9,000 | 700 | 58,000 | 59,000 | 5,300 | 151,000 | 153,000 | 14,400 |
| 9,000 | 10,000 | 800 | 59,000 | 60,000 | 5,400 | 153,000 | 155,000 | 14,600 |
| 10,000 | 11,000 | 900 | 60,000 | 61,000 | 5,500 | 155,000 | 157,000 | 14,800 |
| 11,000 | 12,000 | 1,000 | 61,000 | 62,000 | 5,600 | 157,000 | 159,000 | 15,000 |
| 12,000 | 13,000 | 1,100 | 62,000 | 63,000 | 5,700 | 159,000 | 161,000 | 15,200 |
| 13,000 | 14,000 | 1,200 | 63,000 | 64,000 | 5,800 | 161,000 | 163,000 | 15,400 |
| 14,000 | 15,000 | 1,300 | 64,000 | 65,000 | 5,900 | 163,000 | 165,000 | 15,600 |
| 15,000 | 16,000 | 1,300 | 65,000 | 67,000 | 6,000 | 165,000 | 167,000 | 15,800 |
| 16,000 | 17,000 | 1,400 | 67,000 | 69,000 | 6,200 | 167,000 | 169,000 | 16,000 |
| 17,000 | 18,000 | 1,500 | 69,000 | 71,000 | 6,400 | 169,000 | 171,000 | 16,200 |
| 18,000 | 19,000 | 1,600 | 71,000 | 73,000 | 6,600 | 171,000 | 173,000 | 16,400 |
| 19,000 | 20,000 | 1,700 | 73,000 | 75,000 | 6,700 | 173,000 | 175,000 | 16,600 |
| 20,000 | 21,000 | 1,800 | 75,000 | 77,000 | 6,900 | 175,000 | 177,000 | 16,800 |
| 21,000 | 22,000 | 1,900 | 77,000 | 79,000 | 7,100 | 177,000 | 179,000 | 17,000 |
| 22,000 | 23,000 | 2,000 | 79,000 | 81,000 | 7,300 | 179,000 | 181,000 | 17,200 |
| 23,000 | 24,000 | 2,100 | 81,000 | 83,000 | 7,500 | 181,000 | 183,000 | 17,400 |
| 24,000 | 25,000 | 2,200 | 83,000 | 85,000 | 7,700 | 183,000 | 185,000 | 17,600 |
| 25,000 | 26,000 | 2,300 | 85,000 | 87,000 | 7,900 | 185,000 | 187,000 | 17,800 |
| 26,000 | 27,000 | 2,400 | 87,000 | 89,000 | 8,000 | 187,000 | 189,000 | 18,000 |
| 27,000 | 28,000 | 2,500 | 89,000 | 91,000 | 8,200 | 189,000 | 191,000 | 18,200 |
| 28,000 | 29,000 | 2,600 | 91,000 | 93,000 | 8,400 | 191,000 | 193,000 | 18,400 |
| 29,000 | 30,000 | 2,600 | 93,000 | 95,000 | 8,600 | 193,000 | 195,000 | 18,600 |
| 30,000 | 31,000 | 2,700 | 95,000 | 97,000 | 8,800 | 195,000 | 198,000 | 18,800 |
| 31,000 | 32,000 | 2,800 | 97,000 | 99,000 | 9,000 | 198,000 | 201,000 | 19,100 |
| 32,000 | 33,000 | 2,900 | 99,000 | 101,000 | 9,200 | 201,000 | 204,000 | 19,400 |
| 33,000 | 34,000 | 3,000 | 101,000 | 103,000 | 9,400 | 204,000 | 207,000 | 19,700 |
| 34,000 | 35,000 | 3,100 | 103,000 | 105,000 | 9,600 | 207,000 | 210,000 | 20,000 |
| 35,000 | 36,000 | 3,200 | 105,000 | 107,000 | 9,800 | 210,000 | 213,000 | 20,300 |
| 36,000 | 37,000 | 3,300 | 107,000 | 109,000 | 10,000 | 213,000 | 216,000 | 20,600 |
| 37,000 | 38,000 | 3,400 | 109,000 | 111,000 | 10,200 | 216,000 | 219,000 | 20,900 |
| 38,000 | 39,000 | 3,500 | 111,000 | 113,000 | 10,400 | 219,000 | 222,000 | 21,200 |
| 39,000 | 40,000 | 3,600 | 113,000 | 115,000 | 10,600 | 222,000 | 225,000 | 21,500 |
| 40,000 | 41,000 | 3,700 | 115,000 | 117,000 | 10,800 | 225,000 | 228,000 | 21,800 |
| 41,000 | 42,000 | 3,800 | 117,000 | 119,000 | 11,000 | 228,000 | 231,000 | 22,100 |
| 42,000 | 43,000 | 3,900 | 119,000 | 121,000 | 11,200 | 231,000 | 234,000 | 22,400 |
| 43,000 | 44,000 | 3,900 | 121,000 | 123,000 | 11,400 | 234,000 | 237,000 | 22,700 |
| 44,000 | 45,000 | 4,000 | 123,000 | 125,000 | 11,600 | 237,000 | 240,000 | 23,000 |
| 45,000 | 46,000 | 4,100 | 125,000 | 127,000 | 11,800 | 240,000 | 243,000 | 23,300 |
| 46,000 | 47,000 | 4,200 | 127,000 | 129,000 | 12,000 | 243,000 | 246,000 | 23,600 |
| 47,000 | 48,000 | 4,300 | 129,000 | 131,000 | 12,200 | 246,000 | 249,000 | 23,900 |
| 48,000 | 49,000 | 4,400 | 131,000 | 133,000 | 12,400 | 249,000 | 252,000 | 24,200 |
| 49,000 | 50,000 | 4,500 | 133,000 | 135,000 | 12,600 | 252,000 | 255,000 | 24,500 |
| 50,000 | 51,000 | 4,600 | 135,000 | 137,000 | 12,800 | 255,000 | 258,000 | 24,800 |
(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 | 25,100 | 414,000 | 418,000 | 46,400 | 614,000 | 618,000 | 77,100 |
| 261,000 | 264,000 | 25,400 | 418,000 | 422,000 | 47,000 | 618,000 | 622,000 | 77,900 |
| 264,000 | 267,000 | 25,700 | 422,000 | 426,000 | 47,600 | 622,000 | 626,000 | 78,700 |
| 267,000 | 270,000 | 26,000 | 426,000 | 430,000 | 48,200 | 626,000 | 630,000 | 79,500 |
| 270,000 | 273,000 | 26,300 | 430,000 | 434,000 | 48,800 | 630,000 | 634,000 | 80,300 |
| 273,000 | 276,000 | 26,600 | 434,000 | 438,000 | 49,400 | 634,000 | 638,000 | 81,100 |
| 276,000 | 279,000 | 26,900 | 438,000 | 442,000 | 50,000 | 638,000 | 642,000 | 81,900 |
| 279,000 | 282,000 | 27,200 | 442,000 | 446,000 | 50,600 | 642,000 | 646,000 | 82,700 |
| 282,000 | 285,000 | 27,500 | 446,000 | 450,000 | 51,200 | 646,000 | 650,000 | 83,500 |
| 285,000 | 288,000 | 27,800 | 450,000 | 454,000 | 51,800 | 650,000 | 655,000 | 84,300 |
| 288,000 | 291,000 | 28,100 | 454,000 | 458,000 | 52,400 | 655,000 | 660,000 | 85,300 |
| 291,000 | 294,000 | 28,400 | 458,000 | 462,000 | 53,000 | 660,000 | 665,000 | 86,300 |
| 294,000 | 297,000 | 28,700 | 462,000 | 466,000 | 53,600 | 665,000 | 670,000 | 87,300 |
| 297,000 | 300,000 | 29,000 | 466,000 | 470,000 | 54,200 | 670,000 | 675,000 | 88,300 |
| 300,000 | 303,000 | 29,300 | 470,000 | 474,000 | 54,800 | 675,000 | 680,000 | 89,300 |
| 303,000 | 306,000 | 29,700 | 474,000 | 478,000 | 55,400 | 680,000 | 685,000 | 90,300 |
| 306,000 | 309,000 | 30,200 | 478,000 | 482,000 | 56,000 | 685,000 | 690,000 | 91,300 |
| 309,000 | 312,000 | 30,600 | 482,000 | 486,000 | 56,600 | 690,000 | 695,000 | 92,300 |
| 312,000 | 315,000 | 31,100 | 486,000 | 490,000 | 57,200 | 695,000 | 700,000 | 93,300 |
| 315,000 | 318,000 | 31,500 | 490,000 | 494,000 | 57,800 | 700,000 | 705,000 | 94,300 |
| 318,000 | 321,000 | 32,000 | 494,000 | 498,000 | 58,400 | 705,000 | 710,000 | 95,300 |
| 321,000 | 324,000 | 32,400 | 498,000 | 502,000 | 59,000 | 710,000 | 715,000 | 96,300 |
| 324,000 | 327,000 | 32,900 | 502,000 | 506,000 | 59,600 | 715,000 | 720,000 | 97,300 |
| 327,000 | 330,000 | 33,300 | 506,000 | 510,000 | 60,200 | 720,000 | 725,000 | 98,300 |
| 330,000 | 333,000 | 33,800 | 510,000 | 514,000 | 60,800 | 725,000 | 730,000 | 99,300 |
| 333,000 | 336,000 | 34,200 | 514,000 | 518,000 | 61,400 | 730,000 | 735,000 | 100,300 |
| 336,000 | 339,000 | 34,700 | 518,000 | 522,000 | 62,000 | 735,000 | 740,000 | 101,300 |
| 339,000 | 342,000 | 35,100 | 522,000 | 526,000 | 62,600 | 740,000 | 745,000 | 102,300 |
| 342,000 | 345,000 | 35,600 | 526,000 | 530,000 | 63,200 | 745,000 | 750,000 | 103,300 |
| 345,000 | 348,000 | 36,000 | 530,000 | 534,000 | 63,800 | 750,000 | 755,000 | 104,300 |
| 348,000 | 351,000 | 36,500 | 534,000 | 538,000 | 64,400 | 755,000 | 760,000 | 105,300 |
| 351,000 | 354,000 | 36,900 | 538,000 | 542,000 | 65,000 | 760,000 | 765,000 | 106,300 |
| 354,000 | 357,000 | 37,400 | 542,000 | 546,000 | 65,600 | 765,000 | 770,000 | 107,300 |
| 357,000 | 360,000 | 37,800 | 546,000 | 550,000 | 66,200 | 770,000 | 775,000 | 108,300 |
| 360,000 | 363,000 | 38,300 | 550,000 | 554,000 | 66,800 | 775,000 | 780,000 | 109,300 |
| 363,000 | 366,000 | 38,700 | 554,000 | 558,000 | 67,400 | 780,000 | 785,000 | 110,300 |
| 366,000 | 369,000 | 39,200 | 558,000 | 562,000 | 68,000 | 785,000 | 790,000 | 111,300 |
| 369,000 | 372,000 | 39,600 | 562,000 | 566,000 | 68,600 | 790,000 | 795,000 | 112,300 |
| 372,000 | 375,000 | 40,100 | 566,000 | 570,000 | 69,200 | 795,000 | 800,000 | 113,300 |
| 375,000 | 378,000 | 40,500 | 570,000 | 574,000 | 69,800 | 800,000 | 805,000 | 114,300 |
| 378,000 | 381,000 | 41,000 | 574,000 | 578,000 | 70,400 | 805,000 | 810,000 | 115,300 |
| 381,000 | 384,000 | 41,400 | 578,000 | 582,000 | 71,000 | 810,000 | 815,000 | 116,300 |
| 384,000 | 387,000 | 41,900 | 582,000 | 586,000 | 71,600 | 815,000 | 820,000 | 117,300 |
| 387,000 | 390,000 | 42,300 | 586,000 | 590,000 | 72,200 | 820,000 | 825,000 | 118,300 |
| 390,000 | 394,000 | 42,800 | 590,000 | 594,000 | 72,800 | 825,000 | 830,000 | 119,300 |
| 394,000 | 398,000 | 43,400 | 594,000 | 598,000 | 73,400 | 830,000 | 835,000 | 120,300 |
| 398,000 | 402,000 | 44,000 | 598,000 | 602,000 | 74,000 | 835,000 | 840,000 | 121,300 |
| 402,000 | 406,000 | 44,600 | 602,000 | 606,000 | 74,700 | 840,000 | 845,000 | 122,300 |
| 406,000 | 410,000 | 45,200 | 606,000 | 610,000 | 75,500 | 845,000 | 850,000 | 123,300 |
| 410,000 | 414,000 | 45,800 | 610,000 | 614,000 | 76,300 | 850,000 | 855,000 | 124,300 |
(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 | 125,300 | 955,000 | 960,000 | 145,300 | 2,200,000 | 3,000,000 | The amount calculated by multiplying the taxable salary income amount by 35%, less 280,700 yen |
| 860,000 | 865,000 | 126,300 | 960,000 | 965,000 | 146,300 | |||
| 865,000 | 870,000 | 127,300 | 965,000 | 970,000 | 147,300 | |||
| 870,000 | 875,000 | 128,300 | 970,000 | 975,000 | 148,300 | |||
| 875,000 | 880,000 | 129,300 | 975,000 | 980,000 | 149,300 | |||
| 880,000 | 885,000 | 130,300 | 980,000 | 985,000 | 150,300 | 3,000,000 | 4,000,000 | The amount calculated by multiplying the taxable salary income amount by 40%, less 430,700 yen |
| 885,000 | 890,000 | 131,300 | 985,000 | 990,000 | 151,300 | |||
| 890,000 | 895,000 | 132,300 | 990,000 | 995,000 | 152,300 | |||
| 895,000 | 900,000 | 133,300 | 995,000 | 1,000,000 | 153,300 | |||
| 900,000 | 905,000 | 134,300 | ||||||
| 905,000 | 910,000 | 135,300 | 1,000,000 | 1,500,000 | The amount calculated by multiplying the taxable salary income amount by 25%, less 95,700 yen | 4,000,000 | 4,577,000 | The amount calculated by multiplying the taxable salary income amount by 45%, less 630,700 yen |
| 910,000 | 915,000 | 136,300 | ||||||
| 915,000 | 920,000 | 137,300 | ||||||
| 920,000 | 925,000 | 138,300 | ||||||
| 925,000 | 930,000 | 139,300 | ||||||
| 930,000 | 935,000 | 140,300 | 1,500,000 | 2,200,000 | The amount calculated by multiplying the taxable salary income amount by 30%, less 170,700 yen | 4,577,000 yen | 1,428,900 yen | |
| 935,000 | 940,000 | 141,300 | ||||||
| 940,000 | 945,000 | 142,300 | ||||||
| 945,000 | 950,000 | 143,300 | ||||||
| 950,000 | 955,000 | 144,300 | ||||||
(Note) In this table, "taxable salary income amount" means the amount remaining after deducting, from the amount of salary or other wage after the salary income deduction prescribed in Article 190, item (ii) (Year-End Adjustment) of the new Act as deemed to be replaced pursuant to Article 3, paragraph (1) (Special Provisions on the Calculation of Income Deductions and Tax Amount for Income Tax for 1968) of the Supplementary Provisions, the sum total of the amounts set forth in (a) through (d) of that item.
(Remarks) The tax amount is found as follows: (i) First, find the amount remaining after deducting the following amounts from the amount of salary or other wage after the salary income deduction found under the attached table to this table according to the amount of salary or other wage for the year: (1) if there are social insurance premiums deducted from the amount of salary or other wage for the year, that amount; (2) if there is an amount of social insurance premiums declared in the 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 the salary income earner's return for insurance premium deduction, the amount set forth below for the category of case set forth below: (a) if the sum total of the amounts of those life insurance premiums is not more than 25,000 yen: that sum total; (b) if the sum total of the amounts of those life insurance premiums exceeds 25,000 yen but is not more than 50,000 yen: the sum total of an amount equivalent to one half of that sum total and 12,500 yen; (c) if the sum total of the amounts of those life insurance premiums exceeds 50,000 yen: 37,500 yen; (4) if there is an amount of non-life insurance premiums (meaning the non-life insurance premiums prescribed in Article 77, paragraph (1) (Non-Life Insurance Premium Deduction) of the new Act; the same applies hereinafter) declared in the salary income earner's return for insurance premium deduction, the amount set forth below for the category of case set forth below: (a) if all of the amounts of those non-life insurance premiums relate 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 amounts of those non-life insurance premiums relate 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 amounts of those non-life insurance premiums include 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 the working student is a pupil set forth in Article 2, paragraph (1), item (xxxii), (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 remaining after deducting from the amount found under (i) 77,500 yen for each of these categories that applies (or 107,500 yen, if the declaration states that the Resident is a Person with a Particular Disability), and, if that declaration states that there is a Person with a Disability among the Resident's dependents and similar persons, 77,500 yen for each such Person with a Disability (or 107,500 yen, if the declaration states that the person is a Person with a Particular Disability). (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 are dependents 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 deemed to be replaced pursuant to Article 3, paragraph (1) of the Supplementary Provisions, and the amount of the basic personal exemption; (b) where there are no dependents 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 are dependents 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 deemed to be replaced pursuant to 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 Resident falls under Article 84, paragraph (2) of the new Act as deemed to be replaced pursuant to Article 3, paragraph (1) of the Supplementary Provisions, deduct the sum total of the amount of the deduction for Dependents under paragraph (1) of that Article and the amount of the basic personal exemption; (b) where there are no dependents declared in that declaration, deduct the amount of the basic personal exemption; and find the respective remaining amount. (iv) Find the applicable row of the "Taxable salary income amount" column according to the remaining amount found under (iii); the amount stated in the "Tax amount" column of that row is the tax amount sought. (v) In finding the tax amount under (i) through (iv), if the remaining amount found under (iii) of a Resident whose remaining amount is 1,000,000 yen or more includes a fraction of less than 1,000 yen, the amount after discarding that fraction is deemed to be that remaining amount, 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 294,375 yen | Less than 159,500 yen | 382,000 | 384,000 | 229,600 | 472,000 | 474,000 | 301,600 | |
| 294,375 | 296,000 | 159,500 | 384,000 | 386,000 | 231,200 | 474,000 | 476,000 | 303,200 |
| 296,000 | 298,000 | 160,800 | 386,000 | 388,000 | 232,800 | 476,000 | 478,000 | 304,800 |
| 298,000 | 300,000 | 162,400 | 388,000 | 390,000 | 234,400 | 478,000 | 480,000 | 306,400 |
| 300,000 | 302,000 | 164,000 | 390,000 | 392,000 | 236,000 | 480,000 | 482,000 | 308,000 |
| 302,000 | 304,000 | 165,600 | 392,000 | 394,000 | 237,600 | 482,000 | 484,000 | 309,600 |
| 304,000 | 306,000 | 167,200 | 394,000 | 396,000 | 239,200 | 484,000 | 486,000 | 311,200 |
| 306,000 | 308,000 | 168,800 | 396,000 | 398,000 | 240,800 | 486,000 | 488,000 | 312,800 |
| 308,000 | 310,000 | 170,400 | 398,000 | 400,000 | 242,400 | 488,000 | 490,000 | 314,400 |
| 310,000 | 312,000 | 172,000 | 400,000 | 402,000 | 244,000 | 490,000 | 492,000 | 316,000 |
| 312,000 | 314,000 | 173,600 | 402,000 | 404,000 | 245,600 | 492,000 | 494,000 | 317,600 |
| 314,000 | 316,000 | 175,200 | 404,000 | 406,000 | 247,200 | 494,000 | 496,000 | 319,200 |
| 316,000 | 318,000 | 176,800 | 406,000 | 408,000 | 248,800 | 496,000 | 498,000 | 320,800 |
| 318,000 | 320,000 | 178,400 | 408,000 | 410,000 | 250,400 | 498,000 | 500,000 | 322,400 |
| 320,000 | 322,000 | 180,000 | 410,000 | 412,000 | 252,000 | 500,000 | 502,000 | 324,000 |
| 322,000 | 324,000 | 181,600 | 412,000 | 414,000 | 253,600 | 502,000 | 504,000 | 325,600 |
| 324,000 | 326,000 | 183,200 | 414,000 | 416,000 | 255,200 | 504,000 | 506,000 | 327,200 |
| 326,000 | 328,000 | 184,800 | 416,000 | 418,000 | 256,800 | 506,000 | 508,000 | 328,800 |
| 328,000 | 330,000 | 186,400 | 418,000 | 420,000 | 258,400 | 508,000 | 510,000 | 330,400 |
| 330,000 | 332,000 | 188,000 | 420,000 | 422,000 | 260,000 | 510,000 | 512,000 | 332,000 |
| 332,000 | 334,000 | 189,600 | 422,000 | 424,000 | 261,600 | 512,000 | 514,000 | 333,600 |
| 334,000 | 336,000 | 191,200 | 424,000 | 426,000 | 263,200 | 514,000 | 516,000 | 335,200 |
| 336,000 | 338,000 | 192,800 | 426,000 | 428,000 | 264,800 | 516,000 | 518,000 | 336,800 |
| 338,000 | 340,000 | 194,400 | 428,000 | 430,000 | 266,400 | 518,000 | 520,000 | 338,400 |
| 340,000 | 342,000 | 196,000 | 430,000 | 432,000 | 268,000 | 520,000 | 522,000 | 340,000 |
| 342,000 | 344,000 | 197,600 | 432,000 | 434,000 | 269,600 | 522,000 | 524,000 | 341,600 |
| 344,000 | 346,000 | 199,200 | 434,000 | 436,000 | 271,200 | 524,000 | 526,000 | 343,200 |
| 346,000 | 348,000 | 200,800 | 436,000 | 438,000 | 272,800 | 526,000 | 528,000 | 344,800 |
| 348,000 | 350,000 | 202,400 | 438,000 | 440,000 | 274,400 | 528,000 | 530,000 | 346,400 |
| 350,000 | 352,000 | 204,000 | 440,000 | 442,000 | 276,000 | 530,000 | 532,000 | 348,000 |
| 352,000 | 354,000 | 205,600 | 442,000 | 444,000 | 277,600 | 532,000 | 534,000 | 349,600 |
| 354,000 | 356,000 | 207,200 | 444,000 | 446,000 | 279,200 | 534,000 | 536,000 | 351,200 |
| 356,000 | 358,000 | 208,800 | 446,000 | 448,000 | 280,800 | 536,000 | 538,000 | 352,800 |
| 358,000 | 360,000 | 210,400 | 448,000 | 450,000 | 282,400 | 538,000 | 540,000 | 354,400 |
| 360,000 | 362,000 | 212,000 | 450,000 | 452,000 | 284,000 | 540,000 | 542,000 | 356,000 |
| 362,000 | 364,000 | 213,600 | 452,000 | 454,000 | 285,600 | 542,000 | 544,000 | 357,600 |
| 364,000 | 366,000 | 215,200 | 454,000 | 456,000 | 287,200 | 544,000 | 546,000 | 359,200 |
| 366,000 | 368,000 | 216,800 | 456,000 | 458,000 | 288,800 | 546,000 | 548,000 | 360,800 |
| 368,000 | 370,000 | 218,400 | 458,000 | 460,000 | 290,400 | 548,000 | 550,000 | 362,400 |
| 370,000 | 372,000 | 220,000 | 460,000 | 462,000 | 292,000 | 550,000 | 552,000 | 364,000 |
| 372,000 | 374,000 | 221,600 | 462,000 | 464,000 | 293,600 | 552,000 | 554,000 | 365,600 |
| 374,000 | 376,000 | 223,200 | 464,000 | 466,000 | 295,200 | 554,000 | 556,000 | 367,200 |
| 376,000 | 378,000 | 224,800 | 466,000 | 468,000 | 296,800 | 556,000 | 558,000 | 368,800 |
| 378,000 | 380,000 | 226,400 | 468,000 | 470,000 | 298,400 | 558,000 | 560,000 | 370,400 |
| 380,000 | 382,000 | 228,000 | 470,000 | 472,000 | 300,000 | 560,000 | 562,000 | 372,000 |
(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 |
| 562,000 | 564,000 | 373,600 | 652,000 | 654,000 | 445,600 | 742,000 | 744,000 | 518,750 |
| 564,000 | 566,000 | 375,200 | 654,000 | 656,000 | 447,200 | 744,000 | 746,000 | 520,400 |
| 566,000 | 568,000 | 376,800 | 656,000 | 658,000 | 448,800 | 746,000 | 748,000 | 522,050 |
| 568,000 | 570,000 | 378,400 | 658,000 | 660,000 | 450,400 | 748,000 | 750,000 | 523,700 |
| 570,000 | 572,000 | 380,000 | 660,000 | 662,000 | 452,000 | 750,000 | 752,000 | 525,350 |
| 572,000 | 574,000 | 381,600 | 662,000 | 664,000 | 453,600 | 752,000 | 754,000 | 527,000 |
| 574,000 | 576,000 | 383,200 | 664,000 | 666,000 | 455,200 | 754,000 | 756,000 | 528,650 |
| 576,000 | 578,000 | 384,800 | 666,000 | 668,000 | 456,800 | 756,000 | 758,000 | 530,300 |
| 578,000 | 580,000 | 386,400 | 668,000 | 670,000 | 458,400 | 758,000 | 760,000 | 531,950 |
| 580,000 | 582,000 | 388,000 | 670,000 | 672,000 | 460,000 | 760,000 | 762,000 | 533,600 |
| 582,000 | 584,000 | 389,600 | 672,000 | 674,000 | 461,600 | 762,000 | 764,000 | 535,250 |
| 584,000 | 586,000 | 391,200 | 674,000 | 676,000 | 463,200 | 764,000 | 766,000 | 536,900 |
| 586,000 | 588,000 | 392,800 | 676,000 | 678,000 | 464,800 | 766,000 | 768,000 | 538,550 |
| 588,000 | 590,000 | 394,400 | 678,000 | 680,000 | 466,400 | 768,000 | 770,000 | 540,200 |
| 590,000 | 592,000 | 396,000 | 680,000 | 682,000 | 468,000 | 770,000 | 772,000 | 541,850 |
| 592,000 | 594,000 | 397,600 | 682,000 | 684,000 | 469,600 | 772,000 | 774,000 | 543,500 |
| 594,000 | 596,000 | 399,200 | 684,000 | 686,000 | 471,200 | 774,000 | 776,000 | 545,150 |
| 596,000 | 598,000 | 400,800 | 686,000 | 688,000 | 472,800 | 776,000 | 778,000 | 546,800 |
| 598,000 | 600,000 | 402,400 | 688,000 | 690,000 | 474,400 | 778,000 | 780,000 | 548,450 |
| 600,000 | 602,000 | 404,000 | 690,000 | 692,000 | 476,000 | 780,000 | 782,000 | 550,100 |
| 602,000 | 604,000 | 405,600 | 692,000 | 694,000 | 477,600 | 782,000 | 784,000 | 551,750 |
| 604,000 | 606,000 | 407,200 | 694,000 | 696,000 | 479,200 | 784,000 | 786,000 | 553,400 |
| 606,000 | 608,000 | 408,800 | 696,000 | 698,000 | 480,800 | 786,000 | 788,000 | 555,050 |
| 608,000 | 610,000 | 410,400 | 698,000 | 700,000 | 482,450 | 788,000 | 790,000 | 556,700 |
| 610,000 | 612,000 | 412,000 | 700,000 | 702,000 | 484,100 | 790,000 | 792,000 | 558,350 |
| 612,000 | 614,000 | 413,600 | 702,000 | 704,000 | 485,750 | 792,000 | 794,000 | 560,000 |
| 614,000 | 616,000 | 415,200 | 704,000 | 706,000 | 487,400 | 794,000 | 796,000 | 561,650 |
| 616,000 | 618,000 | 416,800 | 706,000 | 708,000 | 489,050 | 796,000 | 798,000 | 563,300 |
| 618,000 | 620,000 | 418,400 | 708,000 | 710,000 | 490,700 | 798,000 | 800,000 | 564,950 |
| 620,000 | 622,000 | 420,000 | 710,000 | 712,000 | 492,350 | 800,000 | 802,000 | 566,600 |
| 622,000 | 624,000 | 421,600 | 712,000 | 714,000 | 494,000 | 802,000 | 804,000 | 568,250 |
| 624,000 | 626,000 | 423,200 | 714,000 | 716,000 | 495,650 | 804,000 | 806,000 | 569,900 |
| 626,000 | 628,000 | 424,800 | 716,000 | 718,000 | 497,300 | 806,000 | 808,000 | 571,550 |
| 628,000 | 630,000 | 426,400 | 718,000 | 720,000 | 498,950 | 808,000 | 810,000 | 573,200 |
| 630,000 | 632,000 | 428,000 | 720,000 | 722,000 | 500,600 | 810,000 | 812,000 | 574,850 |
| 632,000 | 634,000 | 429,600 | 722,000 | 724,000 | 502,250 | 812,000 | 814,000 | 576,500 |
| 634,000 | 636,000 | 431,200 | 724,000 | 726,000 | 503,900 | 814,000 | 816,000 | 578,150 |
| 636,000 | 638,000 | 432,800 | 726,000 | 728,000 | 505,550 | 816,000 | 818,000 | 579,800 |
| 638,000 | 640,000 | 434,400 | 728,000 | 730,000 | 507,200 | 818,000 | 820,000 | 581,450 |
| 640,000 | 642,000 | 436,000 | 730,000 | 732,000 | 508,850 | 820,000 | 822,000 | 583,100 |
| 642,000 | 644,000 | 437,600 | 732,000 | 734,000 | 510,500 | 822,000 | 824,000 | 584,750 |
| 644,000 | 646,000 | 439,200 | 734,000 | 736,000 | 512,150 | 824,000 | 826,000 | 586,400 |
| 646,000 | 648,000 | 440,800 | 736,000 | 738,000 | 513,800 | 826,000 | 828,000 | 588,050 |
| 648,000 | 650,000 | 442,400 | 738,000 | 740,000 | 515,450 | 828,000 | 830,000 | 589,700 |
| 650,000 | 652,000 | 444,000 | 740,000 | 742,000 | 517,100 | 830,000 | 832,000 | 591,350 |
(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 |
| 832,000 | 834,000 | 593,000 | 922,000 | 924,000 | 669,950 | 1,012,000 | 1,014,000 | 753,200 |
| 834,000 | 836,000 | 594,650 | 924,000 | 926,000 | 671,800 | 1,014,000 | 1,016,000 | 755,050 |
| 836,000 | 838,000 | 596,300 | 926,000 | 928,000 | 673,650 | 1,016,000 | 1,018,000 | 756,900 |
| 838,000 | 840,000 | 597,950 | 928,000 | 930,000 | 675,500 | 1,018,000 | 1,020,000 | 758,750 |
| 840,000 | 842,000 | 599,600 | 930,000 | 932,000 | 677,350 | 1,020,000 | 1,022,000 | 760,600 |
| 842,000 | 844,000 | 601,250 | 932,000 | 934,000 | 679,200 | 1,022,000 | 1,024,000 | 762,450 |
| 844,000 | 846,000 | 602,900 | 934,000 | 936,000 | 681,050 | 1,024,000 | 1,026,000 | 764,300 |
| 846,000 | 848,000 | 604,550 | 936,000 | 938,000 | 682,900 | 1,026,000 | 1,028,000 | 766,150 |
| 848,000 | 850,000 | 606,200 | 938,000 | 940,000 | 684,750 | 1,028,000 | 1,030,000 | 768,000 |
| 850,000 | 852,000 | 607,850 | 940,000 | 942,000 | 686,600 | 1,030,000 | 1,032,000 | 769,850 |
| 852,000 | 854,000 | 609,500 | 942,000 | 944,000 | 688,450 | 1,032,000 | 1,034,000 | 771,700 |
| 854,000 | 856,000 | 611,150 | 944,000 | 946,000 | 690,300 | 1,034,000 | 1,036,000 | 773,550 |
| 856,000 | 858,000 | 612,800 | 946,000 | 948,000 | 692,150 | 1,036,000 | 1,038,000 | 775,400 |
| 858,000 | 860,000 | 614,450 | 948,000 | 950,000 | 694,000 | 1,038,000 | 1,040,000 | 777,250 |
| 860,000 | 862,000 | 616,100 | 950,000 | 952,000 | 695,850 | 1,040,000 | 1,042,000 | 779,100 |
| 862,000 | 864,000 | 617,750 | 952,000 | 954,000 | 697,700 | 1,042,000 | 1,044,000 | 780,950 |
| 864,000 | 866,000 | 619,400 | 954,000 | 956,000 | 699,550 | 1,044,000 | 1,046,000 | 782,800 |
| 866,000 | 868,000 | 621,050 | 956,000 | 958,000 | 701,400 | 1,046,000 | 1,048,000 | 784,650 |
| 868,000 | 870,000 | 622,700 | 958,000 | 960,000 | 703,250 | 1,048,000 | 1,050,000 | 786,500 |
| 870,000 | 872,000 | 624,350 | 960,000 | 962,000 | 705,100 | 1,050,000 | 1,052,000 | 788,350 |
| 872,000 | 874,000 | 626,000 | 962,000 | 964,000 | 706,950 | 1,052,000 | 1,054,000 | 790,200 |
| 874,000 | 876,000 | 627,650 | 964,000 | 966,000 | 708,800 | 1,054,000 | 1,056,000 | 792,050 |
| 876,000 | 878,000 | 629,300 | 966,000 | 968,000 | 710,650 | 1,056,000 | 1,058,000 | 793,900 |
| 878,000 | 880,000 | 630,950 | 968,000 | 970,000 | 712,500 | 1,058,000 | 1,060,000 | 795,750 |
| 880,000 | 882,000 | 632,600 | 970,000 | 972,000 | 714,350 | 1,060,000 | 1,062,000 | 797,600 |
| 882,000 | 884,000 | 634,250 | 972,000 | 974,000 | 716,200 | 1,062,000 | 1,064,000 | 799,450 |
| 884,000 | 886,000 | 635,900 | 974,000 | 976,000 | 718,050 | 1,064,000 | 1,066,000 | 801,300 |
| 886,000 | 888,000 | 637,550 | 976,000 | 978,000 | 719,900 | 1,066,000 | 1,068,000 | 803,150 |
| 888,000 | 890,000 | 639,200 | 978,000 | 980,000 | 721,750 | 1,068,000 | 1,070,000 | 805,000 |
| 890,000 | 892,000 | 640,850 | 980,000 | 982,000 | 723,600 | 1,070,000 | 1,072,000 | 806,850 |
| 892,000 | 894,000 | 642,500 | 982,000 | 984,000 | 725,450 | 1,072,000 | 1,074,000 | 808,700 |
| 894,000 | 896,000 | 644,150 | 984,000 | 986,000 | 727,300 | 1,074,000 | 1,076,000 | 810,550 |
| 896,000 | 898,000 | 645,900 | 986,000 | 988,000 | 729,150 | 1,076,000 | 1,078,000 | 812,400 |
| 898,000 | 900,000 | 647,750 | 988,000 | 990,000 | 731,000 | 1,078,000 | 1,080,000 | 814,250 |
| 900,000 | 902,000 | 649,600 | 990,000 | 992,000 | 732,850 | 1,080,000 | 1,082,000 | 816,100 |
| 902,000 | 904,000 | 651,450 | 992,000 | 994,000 | 734,700 | 1,082,000 | 1,084,000 | 817,950 |
| 904,000 | 906,000 | 653,300 | 994,000 | 996,000 | 736,550 | 1,084,000 | 1,086,000 | 819,800 |
| 906,000 | 908,000 | 655,150 | 996,000 | 998,000 | 738,400 | 1,086,000 | 1,088,000 | 821,650 |
| 908,000 | 910,000 | 657,000 | 998,000 | 1,000,000 | 740,250 | 1,088,000 | 1,090,000 | 823,500 |
| 910,000 | 912,000 | 658,850 | 1,000,000 | 1,002,000 | 742,100 | 1,090,000 | 1,092,000 | 825,350 |
| 912,000 | 914,000 | 660,700 | 1,002,000 | 1,004,000 | 743,950 | 1,092,000 | 1,094,000 | 827,200 |
| 914,000 | 916,000 | 662,550 | 1,004,000 | 1,006,000 | 745,800 | 1,094,000 | 1,095,000 | 829,050 |
| 916,000 | 918,000 | 664,400 | 1,006,000 | 1,008,000 | 747,650 | 1,095,000 yen or more | The amount of salary or other wage less 265,000 yen | |
| 918,000 | 920,000 | 666,250 | 1,008,000 | 1,010,000 | 749,500 | |||
| 920,000 | 922,000 | 668,100 | 1,010,000 | 1,012,000 | 751,350 | |||
(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 | ４，７００ | １３７，０００ | １３９，０００ | １３，０００ | |
| ２，０００ | ３，０００ | １００ | ５２，０００ | ５３，０００ | ４，８００ | １３９，０００ | １４１，０００ | １３，２００ |
| ３，０００ | ４，０００ | ２００ | ５３，０００ | ５４，０００ | ４，９００ | １４１，０００ | １４３，０００ | １３，４００ |
| ４，０００ | ５，０００ | ３００ | ５４，０００ | ５５，０００ | ５，０００ | １４３，０００ | １４５，０００ | １３，６００ |
| ５，０００ | ６，０００ | ４００ | ５５，０００ | ５６，０００ | ５，１００ | １４５，０００ | １４７，０００ | １３，８００ |
| ６，０００ | ７，０００ | ５００ | ５６，０００ | ５７，０００ | ５，２００ | １４７，０００ | １４９，０００ | １４，０００ |
| ７，０００ | ８，０００ | ６００ | ５７，０００ | ５８，０００ | ５，３００ | １４９，０００ | １５１，０００ | １４，２００ |
| ８，０００ | ９，０００ | ７００ | ５８，０００ | ５９，０００ | ５，３００ | １５１，０００ | １５３，０００ | １４，４００ |
| ９，０００ | １０，０００ | ８００ | ５９，０００ | ６０，０００ | ５，４００ | １５３，０００ | １５５，０００ | １４，６００ |
| １０，０００ | １１，０００ | ９００ | ６０，０００ | ６１，０００ | ５，５００ | １５５，０００ | １５７，０００ | １４，８００ |
| １１，０００ | １２，０００ | １，０００ | ６１，０００ | ６２，０００ | ５，６００ | １５７，０００ | １５９，０００ | １５，０００ |
| １２，０００ | １３，０００ | １，１００ | ６２，０００ | ６３，０００ | ５，７００ | １５９，０００ | １６１，０００ | １５，２００ |
| １３，０００ | １４，０００ | １，２００ | ６３，０００ | ６４，０００ | ５，８００ | １６１，０００ | １６３，０００ | １５，４００ |
| １４，０００ | １５，０００ | １，３００ | ６４，０００ | ６５，０００ | ５，９００ | １６３，０００ | １６５，０００ | １５，６００ |
| １５，０００ | １６，０００ | １，３００ | ６５，０００ | ６７，０００ | ６，０００ | １６５，０００ | １６７，０００ | １５，８００ |
| １６，０００ | １７，０００ | １，４００ | ６７，０００ | ６９，０００ | ６，２００ | １６７，０００ | １６９，０００ | １６，０００ |
| １７，０００ | １８，０００ | １，５００ | ６９，０００ | ７１，０００ | ６，４００ | １６９，０００ | １７１，０００ | １６，２００ |
| １８，０００ | １９，０００ | １，６００ | ７１，０００ | ７３，０００ | ６，６００ | １７１，０００ | １７３，０００ | １６，４００ |
| １９，０００ | ２０，０００ | １，７００ | ７３，０００ | ７５，０００ | ６，７００ | １７３，０００ | １７５，０００ | １６，６００ |
| ２０，０００ | ２１，０００ | １，８００ | ７５，０００ | ７７，０００ | ６，９００ | １７５，０００ | １７７，０００ | １６，８００ |
| ２１，０００ | ２２，０００ | １，９００ | ７７，０００ | ７９，０００ | ７，１００ | １７７，０００ | １７９，０００ | １７，０００ |
| ２２，０００ | ２３，０００ | ２，０００ | ７９，０００ | ８１，０００ | ７，３００ | １７９，０００ | １８１，０００ | １７，２００ |
| ２３，０００ | ２４，０００ | ２，１００ | ８１，０００ | ８３，０００ | ７，５００ | １８１，０００ | １８３，０００ | １７，４００ |
| ２４，０００ | ２５，０００ | ２，２００ | ８３，０００ | ８５，０００ | ７，７００ | １８３，０００ | １８５，０００ | １７，６００ |
| ２５，０００ | ２６，０００ | ２，３００ | ８５，０００ | ８７，０００ | ７，９００ | １８５，０００ | １８７，０００ | １７，８００ |
| ２６，０００ | ２７，０００ | ２，４００ | ８７，０００ | ８９，０００ | ８，０００ | １８７，０００ | １８９，０００ | １８，０００ |
| ２７，０００ | ２８，０００ | ２，５００ | ８９，０００ | ９１，０００ | ８，２００ | １８９，０００ | １９１，０００ | １８，２００ |
| ２８，０００ | ２９，０００ | ２，６００ | ９１，０００ | ９３，０００ | ８，４００ | １９１，０００ | １９３，０００ | １８，４００ |
| ２９，０００ | ３０，０００ | ２，６００ | ９３，０００ | ９５，０００ | ８，６００ | １９３，０００ | １９５，０００ | １８，６００ |
| ３０，０００ | ３１，０００ | ２，７００ | ９５，０００ | ９７，０００ | ８，８００ | １９５，０００ | １９８，０００ | １８，８００ |
| ３１，０００ | ３２，０００ | ２，８００ | ９７，０００ | ９９，０００ | ９，０００ | １９８，０００ | ２０１，０００ | １９，１００ |
| ３２，０００ | ３３，０００ | ２，９００ | ９９，０００ | １０１，０００ | ９，２００ | ２０１，０００ | ２０４，０００ | １９，４００ |
| ３３，０００ | ３４，０００ | ３，０００ | １０１，０００ | １０３，０００ | ９，４００ | ２０４，０００ | ２０７，０００ | １９，７００ |
| ３４，０００ | ３５，０００ | ３，１００ | １０３，０００ | １０５，０００ | ９，６００ | ２０７，０００ | ２１０，０００ | ２０，０００ |
| ３５，０００ | ３６，０００ | ３，２００ | １０５，０００ | １０７，０００ | ９，８００ | ２１０，０００ | ２１３，０００ | ２０，３００ |
| ３６，０００ | ３７，０００ | ３，３００ | １０７，０００ | １０９，０００ | １０，０００ | ２１３，０００ | ２１６，０００ | ２０，６００ |
| ３７，０００ | ３８，０００ | ３，４００ | １０９，０００ | １１１，０００ | １０，２００ | ２１６，０００ | ２１９，０００ | ２０，９００ |
| ３８，０００ | ３９，０００ | ３，５００ | １１１，０００ | １１３，０００ | １０，４００ | ２１９，０００ | ２２２，０００ | ２１，２００ |
| ３９，０００ | ４０，０００ | ３，６００ | １１３，０００ | １１５，０００ | １０，６００ | ２２２，０００ | ２２５，０００ | ２１，５００ |
| ４０，０００ | ４１，０００ | ３，７００ | １１５，０００ | １１７，０００ | １０，８００ | ２２５，０００ | ２２８，０００ | ２１，８００ |
| ４１，０００ | ４２，０００ | ３，８００ | １１７，０００ | １１９，０００ | １１，０００ | ２２８，０００ | ２３１，０００ | ２２，１００ |
| ４２，０００ | ４３，０００ | ３，９００ | １１９，０００ | １２１，０００ | １１，２００ | ２３１，０００ | ２３４，０００ | ２２，４００ |
| ４３，０００ | ４４，０００ | ３，９００ | １２１，０００ | １２３，０００ | １１，４００ | ２３４，０００ | ２３７，０００ | ２２，７００ |
| ４４，０００ | ４５，０００ | ４，０００ | １２３，０００ | １２５，０００ | １１，６００ | ２３７，０００ | ２４０，０００ | ２３，０００ |
| ４５，０００ | ４６，０００ | ４，１００ | １２５，０００ | １２７，０００ | １１，８００ | ２４０，０００ | ２４３，０００ | ２３，３００ |
| ４６，０００ | ４７，０００ | ４，２００ | １２７，０００ | １２９，０００ | １２，０００ | ２４３，０００ | ２４６，０００ | ２３，６００ |
| ４７，０００ | ４８，０００ | ４，３００ | １２９，０００ | １３１，０００ | １２，２００ | ２４６，０００ | ２４９，０００ | ２３，９００ |
| ４８，０００ | ４９，０００ | ４，４００ | １３１，０００ | １３３，０００ | １２，４００ | ２４９，０００ | ２５２，０００ | ２４，２００ |
| ４９，０００ | ５０，０００ | ４，５００ | １３３，０００ | １３５，０００ | １２，６００ | ２５２，０００ | ２５５，０００ | ２４，５００ |
| ５０，０００ | ５１，０００ | ４，６００ | １３５，０００ | １３７，０００ | １２，８００ | ２５５，０００ | ２５８，０００ | ２４，８００ |
（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 | ２５，１００ | ４１４，０００ | ４１８，０００ | ４６，４００ | ６１４，０００ | ６１８，０００ | ７７，１００ |
| ２６１，０００ | ２６４，０００ | ２５，４００ | ４１８，０００ | ４２２，０００ | ４７，０００ | ６１８，０００ | ６２２，０００ | ７７，９００ |
| ２６４，０００ | ２６７，０００ | ２５，７００ | ４２２，０００ | ４２６，０００ | ４７，６００ | ６２２，０００ | ６２６，０００ | ７８，７００ |
| ２６７，０００ | ２７０，０００ | ２６，０００ | ４２６，０００ | ４３０，０００ | ４８，２００ | ６２６，０００ | ６３０，０００ | ７９，５００ |
| ２７０，０００ | ２７３，０００ | ２６，３００ | ４３０，０００ | ４３４，０００ | ４８，８００ | ６３０，０００ | ６３４，０００ | ８０，３００ |
| ２７３，０００ | ２７６，０００ | ２６，６００ | ４３４，０００ | ４３８，０００ | ４９，４００ | ６３４，０００ | ６３８，０００ | ８１，１００ |
| ２７６，０００ | ２７９，０００ | ２６，９００ | ４３８，０００ | ４４２，０００ | ５０，０００ | ６３８，０００ | ６４２，０００ | ８１，９００ |
| ２７９，０００ | ２８２，０００ | ２７，２００ | ４４２，０００ | ４４６，０００ | ５０，６００ | ６４２，０００ | ６４６，０００ | ８２，７００ |
| ２８２，０００ | ２８５，０００ | ２７，５００ | ４４６，０００ | ４５０，０００ | ５１，２００ | ６４６，０００ | ６５０，０００ | ８３，５００ |
| ２８５，０００ | ２８８，０００ | ２７，８００ | ４５０，０００ | ４５４，０００ | ５１，８００ | ６５０，０００ | ６５５，０００ | ８４，３００ |
| ２８８，０００ | ２９１，０００ | ２８，１００ | ４５４，０００ | ４５８，０００ | ５２，４００ | ６５５，０００ | ６６０，０００ | ８５，３００ |
| ２９１，０００ | ２９４，０００ | ２８，４００ | ４５８，０００ | ４６２，０００ | ５３，０００ | ６６０，０００ | ６６５，０００ | ８６，３００ |
| ２９４，０００ | ２９７，０００ | ２８，７００ | ４６２，０００ | ４６６，０００ | ５３，６００ | ６６５，０００ | ６７０，０００ | ８７，３００ |
| ２９７，０００ | ３００，０００ | ２９，０００ | ４６６，０００ | ４７０，０００ | ５４，２００ | ６７０，０００ | ６７５，０００ | ８８，３００ |
| ３００，０００ | ３０３，０００ | ２９，３００ | ４７０，０００ | ４７４，０００ | ５４，８００ | ６７５，０００ | ６８０，０００ | ８９，３００ |
| ３０３，０００ | ３０６，０００ | ２９，７００ | ４７４，０００ | ４７８，０００ | ５５，４００ | ６８０，０００ | ６８５，０００ | ９０，３００ |
| ３０６，０００ | ３０９，０００ | ３０，２００ | ４７８，０００ | ４８２，０００ | ５６，０００ | ６８５，０００ | ６９０，０００ | ９１，３００ |
| ３０９，０００ | ３１２，０００ | ３０，６００ | ４８２，０００ | ４８６，０００ | ５６，６００ | ６９０，０００ | ６９５，０００ | ９２，３００ |
| ３１２，０００ | ３１５，０００ | ３１，１００ | ４８６，０００ | ４９０，０００ | ５７，２００ | ６９５，０００ | ７００，０００ | ９３，３００ |
| ３１５，０００ | ３１８，０００ | ３１，５００ | ４９０，０００ | ４９４，０００ | ５７，８００ | ７００，０００ | ７０５，０００ | ９４，３００ |
| ３１８，０００ | ３２１，０００ | ３２，０００ | ４９４，０００ | ４９８，０００ | ５８，４００ | ７０５，０００ | ７１０，０００ | ９５，３００ |
| ３２１，０００ | ３２４，０００ | ３２，４００ | ４９８，０００ | ５０２，０００ | ５９，０００ | ７１０，０００ | ７１５，０００ | ９６，３００ |
| ３２４，０００ | ３２７，０００ | ３２，９００ | ５０２，０００ | ５０６，０００ | ５９，６００ | ７１５，０００ | ７２０，０００ | ９７，３００ |
| ３２７，０００ | ３３０，０００ | ３３，３００ | ５０６，０００ | ５１０，０００ | ６０，２００ | ７２０，０００ | ７２５，０００ | ９８，３００ |
| ３３０，０００ | ３３３，０００ | ３３，８００ | ５１０，０００ | ５１４，０００ | ６０，８００ | ７２５，０００ | ７３０，０００ | ９９，３００ |
| ３３３，０００ | ３３６，０００ | ３４，２００ | ５１４，０００ | ５１８，０００ | ６１，４００ | ７３０，０００ | ７３５，０００ | １００，３００ |
| ３３６，０００ | ３３９，０００ | ３４，７００ | ５１８，０００ | ５２２，０００ | ６２，０００ | ７３５，０００ | ７４０，０００ | １０１，３００ |
| ３３９，０００ | ３４２，０００ | ３５，１００ | ５２２，０００ | ５２６，０００ | ６２，６００ | ７４０，０００ | ７４５，０００ | １０２，３００ |
| ３４２，０００ | ３４５，０００ | ３５，６００ | ５２６，０００ | ５３０，０００ | ６３，２００ | ７４５，０００ | ７５０，０００ | １０３，３００ |
| ３４５，０００ | ３４８，０００ | ３６，０００ | ５３０，０００ | ５３４，０００ | ６３，８００ | ７５０，０００ | ７５５，０００ | １０４，３００ |
| ３４８，０００ | ３５１，０００ | ３６，５００ | ５３４，０００ | ５３８，０００ | ６４，４００ | ７５５，０００ | ７６０，０００ | １０５，３００ |
| ３５１，０００ | ３５４，０００ | ３６，９００ | ５３８，０００ | ５４２，０００ | ６５，０００ | ７６０，０００ | ７６５，０００ | １０６，３００ |
| ３５４，０００ | ３５７，０００ | ３７，４００ | ５４２，０００ | ５４６，０００ | ６５，６００ | ７６５，０００ | ７７０，０００ | １０７，３００ |
| ３５７，０００ | ３６０，０００ | ３７，８００ | ５４６，０００ | ５５０，０００ | ６６，２００ | ７７０，０００ | ７７５，０００ | １０８，３００ |
| ３６０，０００ | ３６３，０００ | ３８，３００ | ５５０，０００ | ５５４，０００ | ６６，８００ | ７７５，０００ | ７８０，０００ | １０９，３００ |
| ３６３，０００ | ３６６，０００ | ３８，７００ | ５５４，０００ | ５５８，０００ | ６７，４００ | ７８０，０００ | ７８５，０００ | １１０，３００ |
| ３６６，０００ | ３６９，０００ | ３９，２００ | ５５８，０００ | ５６２，０００ | ６８，０００ | ７８５，０００ | ７９０，０００ | １１１，３００ |
| ３６９，０００ | ３７２，０００ | ３９，６００ | ５６２，０００ | ５６６，０００ | ６８，６００ | ７９０，０００ | ７９５，０００ | １１２，３００ |
| ３７２，０００ | ３７５，０００ | ４０，１００ | ５６６，０００ | ５７０，０００ | ６９，２００ | ７９５，０００ | ８００，０００ | １１３，３００ |
| ３７５，０００ | ３７８，０００ | ４０，５００ | ５７０，０００ | ５７４，０００ | ６９，８００ | ８００，０００ | ８０５，０００ | １１４，３００ |
| ３７８，０００ | ３８１，０００ | ４１，０００ | ５７４，０００ | ５７８，０００ | ７０，４００ | ８０５，０００ | ８１０，０００ | １１５，３００ |
| ３８１，０００ | ３８４，０００ | ４１，４００ | ５７８，０００ | ５８２，０００ | ７１，０００ | ８１０，０００ | ８１５，０００ | １１６，３００ |
| ３８４，０００ | ３８７，０００ | ４１，９００ | ５８２，０００ | ５８６，０００ | ７１，６００ | ８１５，０００ | ８２０，０００ | １１７，３００ |
| ３８７，０００ | ３９０，０００ | ４２，３００ | ５８６，０００ | ５９０，０００ | ７２，２００ | ８２０，０００ | ８２５，０００ | １１８，３００ |
| ３９０，０００ | ３９４，０００ | ４２，８００ | ５９０，０００ | ５９４，０００ | ７２，８００ | ８２５，０００ | ８３０，０００ | １１９，３００ |
| ３９４，０００ | ３９８，０００ | ４３，４００ | ５９４，０００ | ５９８，０００ | ７３，４００ | ８３０，０００ | ８３５，０００ | １２０，３００ |
| ３９８，０００ | ４０２，０００ | ４４，０００ | ５９８，０００ | ６０２，０００ | ７４，０００ | ８３５，０００ | ８４０，０００ | １２１，３００ |
| ４０２，０００ | ４０６，０００ | ４４，６００ | ６０２，０００ | ６０６，０００ | ７４，７００ | ８４０，０００ | ８４５，０００ | １２２，３００ |
| ４０６，０００ | ４１０，０００ | ４５，２００ | ６０６，０００ | ６１０，０００ | ７５，５００ | ８４５，０００ | ８５０，０００ | １２３，３００ |
| ４１０，０００ | ４１４，０００ | ４５，８００ | ６１０，０００ | ６１４，０００ | ７６，３００ | ８５０，０００ | ８５５，０００ | １２４，３００ |
（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 | １２５，３００ | ９５５，０００ | ９６０，０００ | １４５，３００ | 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２８０，７００円を控除した金額 |
| ８６０，０００ | ８６５，０００ | １２６，３００ | ９６０，０００ | ９６５，０００ | １４６，３００ | |||
| ８６５，０００ | ８７０，０００ | １２７，３００ | ９６５，０００ | ９７０，０００ | １４７，３００ | |||
| ８７０，０００ | ８７５，０００ | １２８，３００ | ９７０，０００ | ９７５，０００ | １４８，３００ | |||
| ８７５，０００ | ８８０，０００ | １２９，３００ | ９７５，０００ | ９８０，０００ | １４９，３００ | |||
| ８８０，０００ | ８８５，０００ | １３０，３００ | ９８０，０００ | ９８５，０００ | １５０，３００ | 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４３０，７００円を控除した金額 |
| ８８５，０００ | ８９０，０００ | １３１，３００ | ９８５，０００ | ９９０，０００ | １５１，３００ | |||
| ８９０，０００ | ８９５，０００ | １３２，３００ | ９９０，０００ | ９９５，０００ | １５２，３００ | |||
| ８９５，０００ | ９００，０００ | １３３，３００ | ９９５，０００ | １，０００，０００ | １５３，３００ | |||
| ９００，０００ | ９０５，０００ | １３４，３００ | ||||||
| ９０５，０００ | ９１０，０００ | １３５，３００ | 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９５，７００円を控除した金額 | ４，０００，０００ | ４，５７７，０００ | 課税給与所得金額に４５％を乗じて算出した金額から６３０，７００円を控除した金額 |
| ９１０，０００ | ９１５，０００ | １３６，３００ | ||||||
| ９１５，０００ | ９２０，０００ | １３７，３００ | ||||||
| ９２０，０００ | ９２５，０００ | １３８，３００ | ||||||
| ９２５，０００ | ９３０，０００ | １３９，３００ | ||||||
| ９３０，０００ | ９３５，０００ | １４０，３００ | 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１７０，７００円を控除した金額 | ４，５７７，０００円 | １，４２８，９００円 | |
| ９３５，０００ | ９４０，０００ | １４１，３００ | ||||||
| ９４０，０００ | ９４５，０００ | １４２，３００ | ||||||
| ９４５，０００ | ９５０，０００ | １４３，３００ | ||||||
| ９５０，０００ | ９５５，０００ | １４４，３００ | ||||||
（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（昭和四十三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三十二号ロ（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７７，５００円（その者が特別障害者に該当する旨の記載がある場合には、１０７，５００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７７，５００円（その者が特別障害者に該当する旨の記載がある場合には、１０７，５００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二項の規定に該当する旨の記載がないときは、同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 |
| ２９４，３７５円未満 | １５９，５００円未満 | ３８２，０００ | ３８４，０００ | ２２９，６００ | ４７２，０００ | ４７４，０００ | ３０１，６００ | |
| ２９４，３７５ | ２９６，０００ | １５９，５００ | ３８４，０００ | ３８６，０００ | ２３１，２００ | ４７４，０００ | ４７６，０００ | ３０３，２００ |
| ２９６，０００ | ２９８，０００ | １６０，８００ | ３８６，０００ | ３８８，０００ | ２３２，８００ | ４７６，０００ | ４７８，０００ | ３０４，８００ |
| ２９８，０００ | ３００，０００ | １６２，４００ | ３８８，０００ | ３９０，０００ | ２３４，４００ | ４７８，０００ | ４８０，０００ | ３０６，４００ |
| ３００，０００ | ３０２，０００ | １６４，０００ | ３９０，０００ | ３９２，０００ | ２３６，０００ | ４８０，０００ | ４８２，０００ | ３０８，０００ |
| ３０２，０００ | ３０４，０００ | １６５，６００ | ３９２，０００ | ３９４，０００ | ２３７，６００ | ４８２，０００ | ４８４，０００ | ３０９，６００ |
| ３０４，０００ | ３０６，０００ | １６７，２００ | ３９４，０００ | ３９６，０００ | ２３９，２００ | ４８４，０００ | ４８６，０００ | ３１１，２００ |
| ３０６，０００ | ３０８，０００ | １６８，８００ | ３９６，０００ | ３９８，０００ | ２４０，８００ | ４８６，０００ | ４８８，０００ | ３１２，８００ |
| ３０８，０００ | ３１０，０００ | １７０，４００ | ３９８，０００ | ４００，０００ | ２４２，４００ | ４８８，０００ | ４９０，０００ | ３１４，４００ |
| ３１０，０００ | ３１２，０００ | １７２，０００ | ４００，０００ | ４０２，０００ | ２４４，０００ | ４９０，０００ | ４９２，０００ | ３１６，０００ |
| ３１２，０００ | ３１４，０００ | １７３，６００ | ４０２，０００ | ４０４，０００ | ２４５，６００ | ４９２，０００ | ４９４，０００ | ３１７，６００ |
| ３１４，０００ | ３１６，０００ | １７５，２００ | ４０４，０００ | ４０６，０００ | ２４７，２００ | ４９４，０００ | ４９６，０００ | ３１９，２００ |
| ３１６，０００ | ３１８，０００ | １７６，８００ | ４０６，０００ | ４０８，０００ | ２４８，８００ | ４９６，０００ | ４９８，０００ | ３２０，８００ |
| ３１８，０００ | ３２０，０００ | １７８，４００ | ４０８，０００ | ４１０，０００ | ２５０，４００ | ４９８，０００ | ５００，０００ | ３２２，４００ |
| ３２０，０００ | ３２２，０００ | １８０，０００ | ４１０，０００ | ４１２，０００ | ２５２，０００ | ５００，０００ | ５０２，０００ | ３２４，０００ |
| ３２２，０００ | ３２４，０００ | １８１，６００ | ４１２，０００ | ４１４，０００ | ２５３，６００ | ５０２，０００ | ５０４，０００ | ３２５，６００ |
| ３２４，０００ | ３２６，０００ | １８３，２００ | ４１４，０００ | ４１６，０００ | ２５５，２００ | ５０４，０００ | ５０６，０００ | ３２７，２００ |
| ３２６，０００ | ３２８，０００ | １８４，８００ | ４１６，０００ | ４１８，０００ | ２５６，８００ | ５０６，０００ | ５０８，０００ | ３２８，８００ |
| ３２８，０００ | ３３０，０００ | １８６，４００ | ４１８，０００ | ４２０，０００ | ２５８，４００ | ５０８，０００ | ５１０，０００ | ３３０，４００ |
| ３３０，０００ | ３３２，０００ | １８８，０００ | ４２０，０００ | ４２２，０００ | ２６０，０００ | ５１０，０００ | ５１２，０００ | ３３２，０００ |
| ３３２，０００ | ３３４，０００ | １８９，６００ | ４２２，０００ | ４２４，０００ | ２６１，６００ | ５１２，０００ | ５１４，０００ | ３３３，６００ |
| ３３４，０００ | ３３６，０００ | １９１，２００ | ４２４，０００ | ４２６，０００ | ２６３，２００ | ５１４，０００ | ５１６，０００ | ３３５，２００ |
| ３３６，０００ | ３３８，０００ | １９２，８００ | ４２６，０００ | ４２８，０００ | ２６４，８００ | ５１６，０００ | ５１８，０００ | ３３６，８００ |
| ３３８，０００ | ３４０，０００ | １９４，４００ | ４２８，０００ | ４３０，０００ | ２６６，４００ | ５１８，０００ | ５２０，０００ | ３３８，４００ |
| ３４０，０００ | ３４２，０００ | １９６，０００ | ４３０，０００ | ４３２，０００ | ２６８，０００ | ５２０，０００ | ５２２，０００ | ３４０，０００ |
| ３４２，０００ | ３４４，０００ | １９７，６００ | ４３２，０００ | ４３４，０００ | ２６９，６００ | ５２２，０００ | ５２４，０００ | ３４１，６００ |
| ３４４，０００ | ３４６，０００ | １９９，２００ | ４３４，０００ | ４３６，０００ | ２７１，２００ | ５２４，０００ | ５２６，０００ | ３４３，２００ |
| ３４６，０００ | ３４８，０００ | ２００，８００ | ４３６，０００ | ４３８，０００ | ２７２，８００ | ５２６，０００ | ５２８，０００ | ３４４，８００ |
| ３４８，０００ | ３５０，０００ | ２０２，４００ | ４３８，０００ | ４４０，０００ | ２７４，４００ | ５２８，０００ | ５３０，０００ | ３４６，４００ |
| ３５０，０００ | ３５２，０００ | ２０４，０００ | ４４０，０００ | ４４２，０００ | ２７６，０００ | ５３０，０００ | ５３２，０００ | ３４８，０００ |
| ３５２，０００ | ３５４，０００ | ２０５，６００ | ４４２，０００ | ４４４，０００ | ２７７，６００ | ５３２，０００ | ５３４，０００ | ３４９，６００ |
| ３５４，０００ | ３５６，０００ | ２０７，２００ | ４４４，０００ | ４４６，０００ | ２７９，２００ | ５３４，０００ | ５３６，０００ | ３５１，２００ |
| ３５６，０００ | ３５８，０００ | ２０８，８００ | ４４６，０００ | ４４８，０００ | ２８０，８００ | ５３６，０００ | ５３８，０００ | ３５２，８００ |
| ３５８，０００ | ３６０，０００ | ２１０，４００ | ４４８，０００ | ４５０，０００ | ２８２，４００ | ５３８，０００ | ５４０，０００ | ３５４，４００ |
| ３６０，０００ | ３６２，０００ | ２１２，０００ | ４５０，０００ | ４５２，０００ | ２８４，０００ | ５４０，０００ | ５４２，０００ | ３５６，０００ |
| ３６２，０００ | ３６４，０００ | ２１３，６００ | ４５２，０００ | ４５４，０００ | ２８５，６００ | ５４２，０００ | ５４４，０００ | ３５７，６００ |
| ３６４，０００ | ３６６，０００ | ２１５，２００ | ４５４，０００ | ４５６，０００ | ２８７，２００ | ５４４，０００ | ５４６，０００ | ３５９，２００ |
| ３６６，０００ | ３６８，０００ | ２１６，８００ | ４５６，０００ | ４５８，０００ | ２８８，８００ | ５４６，０００ | ５４８，０００ | ３６０，８００ |
| ３６８，０００ | ３７０，０００ | ２１８，４００ | ４５８，０００ | ４６０，０００ | ２９０，４００ | ５４８，０００ | ５５０，０００ | ３６２，４００ |
| ３７０，０００ | ３７２，０００ | ２２０，０００ | ４６０，０００ | ４６２，０００ | ２９２，０００ | ５５０，０００ | ５５２，０００ | ３６４，０００ |
| ３７２，０００ | ３７４，０００ | ２２１，６００ | ４６２，０００ | ４６４，０００ | ２９３，６００ | ５５２，０００ | ５５４，０００ | ３６５，６００ |
| ３７４，０００ | ３７６，０００ | ２２３，２００ | ４６４，０００ | ４６６，０００ | ２９５，２００ | ５５４，０００ | ５５６，０００ | ３６７，２００ |
| ３７６，０００ | ３７８，０００ | ２２４，８００ | ４６６，０００ | ４６８，０００ | ２９６，８００ | ５５６，０００ | ５５８，０００ | ３６８，８００ |
| ３７８，０００ | ３８０，０００ | ２２６，４００ | ４６８，０００ | ４７０，０００ | ２９８，４００ | ５５８，０００ | ５６０，０００ | ３７０，４００ |
| ３８０，０００ | ３８２，０００ | ２２８，０００ | ４７０，０００ | ４７２，０００ | ３００，０００ | ５６０，０００ | ５６２，０００ | ３７２，０００ |
（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 |
| ５６２，０００ | ５６４，０００ | ３７３，６００ | ６５２，０００ | ６５４，０００ | ４４５，６００ | ７４２，０００ | ７４４，０００ | ５１８，７５０ |
| ５６４，０００ | ５６６，０００ | ３７５，２００ | ６５４，０００ | ６５６，０００ | ４４７，２００ | ７４４，０００ | ７４６，０００ | ５２０，４００ |
| ５６６，０００ | ５６８，０００ | ３７６，８００ | ６５６，０００ | ６５８，０００ | ４４８，８００ | ７４６，０００ | ７４８，０００ | ５２２，０５０ |
| ５６８，０００ | ５７０，０００ | ３７８，４００ | ６５８，０００ | ６６０，０００ | ４５０，４００ | ７４８，０００ | ７５０，０００ | ５２３，７００ |
| ５７０，０００ | ５７２，０００ | ３８０，０００ | ６６０，０００ | ６６２，０００ | ４５２，０００ | ７５０，０００ | ７５２，０００ | ５２５，３５０ |
| ５７２，０００ | ５７４，０００ | ３８１，６００ | ６６２，０００ | ６６４，０００ | ４５３，６００ | ７５２，０００ | ７５４，０００ | ５２７，０００ |
| ５７４，０００ | ５７６，０００ | ３８３，２００ | ６６４，０００ | ６６６，０００ | ４５５，２００ | ７５４，０００ | ７５６，０００ | ５２８，６５０ |
| ５７６，０００ | ５７８，０００ | ３８４，８００ | ６６６，０００ | ６６８，０００ | ４５６，８００ | ７５６，０００ | ７５８，０００ | ５３０，３００ |
| ５７８，０００ | ５８０，０００ | ３８６，４００ | ６６８，０００ | ６７０，０００ | ４５８，４００ | ７５８，０００ | ７６０，０００ | ５３１，９５０ |
| ５８０，０００ | ５８２，０００ | ３８８，０００ | ６７０，０００ | ６７２，０００ | ４６０，０００ | ７６０，０００ | ７６２，０００ | ５３３，６００ |
| ５８２，０００ | ５８４，０００ | ３８９，６００ | ６７２，０００ | ６７４，０００ | ４６１，６００ | ７６２，０００ | ７６４，０００ | ５３５，２５０ |
| ５８４，０００ | ５８６，０００ | ３９１，２００ | ６７４，０００ | ６７６，０００ | ４６３，２００ | ７６４，０００ | ７６６，０００ | ５３６，９００ |
| ５８６，０００ | ５８８，０００ | ３９２，８００ | ６７６，０００ | ６７８，０００ | ４６４，８００ | ７６６，０００ | ７６８，０００ | ５３８，５５０ |
| ５８８，０００ | ５９０，０００ | ３９４，４００ | ６７８，０００ | ６８０，０００ | ４６６，４００ | ７６８，０００ | ７７０，０００ | ５４０，２００ |
| ５９０，０００ | ５９２，０００ | ３９６，０００ | ６８０，０００ | ６８２，０００ | ４６８，０００ | ７７０，０００ | ７７２，０００ | ５４１，８５０ |
| ５９２，０００ | ５９４，０００ | ３９７，６００ | ６８２，０００ | ６８４，０００ | ４６９，６００ | ７７２，０００ | ７７４，０００ | ５４３，５００ |
| ５９４，０００ | ５９６，０００ | ３９９，２００ | ６８４，０００ | ６８６，０００ | ４７１，２００ | ７７４，０００ | ７７６，０００ | ５４５，１５０ |
| ５９６，０００ | ５９８，０００ | ４００，８００ | ６８６，０００ | ６８８，０００ | ４７２，８００ | ７７６，０００ | ７７８，０００ | ５４６，８００ |
| ５９８，０００ | ６００，０００ | ４０２，４００ | ６８８，０００ | ６９０，０００ | ４７４，４００ | ７７８，０００ | ７８０，０００ | ５４８，４５０ |
| ６００，０００ | ６０２，０００ | ４０４，０００ | ６９０，０００ | ６９２，０００ | ４７６，０００ | ７８０，０００ | ７８２，０００ | ５５０，１００ |
| ６０２，０００ | ６０４，０００ | ４０５，６００ | ６９２，０００ | ６９４，０００ | ４７７，６００ | ７８２，０００ | ７８４，０００ | ５５１，７５０ |
| ６０４，０００ | ６０６，０００ | ４０７，２００ | ６９４，０００ | ６９６，０００ | ４７９，２００ | ７８４，０００ | ７８６，０００ | ５５３，４００ |
| ６０６，０００ | ６０８，０００ | ４０８，８００ | ６９６，０００ | ６９８，０００ | ４８０，８００ | ７８６，０００ | ７８８，０００ | ５５５，０５０ |
| ６０８，０００ | ６１０，０００ | ４１０，４００ | ６９８，０００ | ７００，０００ | ４８２，４５０ | ７８８，０００ | ７９０，０００ | ５５６，７００ |
| ６１０，０００ | ６１２，０００ | ４１２，０００ | ７００，０００ | ７０２，０００ | ４８４，１００ | ７９０，０００ | ７９２，０００ | ５５８，３５０ |
| ６１２，０００ | ６１４，０００ | ４１３，６００ | ７０２，０００ | ７０４，０００ | ４８５，７５０ | ７９２，０００ | ７９４，０００ | ５６０，０００ |
| ６１４，０００ | ６１６，０００ | ４１５，２００ | ７０４，０００ | ７０６，０００ | ４８７，４００ | ７９４，０００ | ７９６，０００ | ５６１，６５０ |
| ６１６，０００ | ６１８，０００ | ４１６，８００ | ７０６，０００ | ７０８，０００ | ４８９，０５０ | ７９６，０００ | ７９８，０００ | ５６３，３００ |
| ６１８，０００ | ６２０，０００ | ４１８，４００ | ７０８，０００ | ７１０，０００ | ４９０，７００ | ７９８，０００ | ８００，０００ | ５６４，９５０ |
| ６２０，０００ | ６２２，０００ | ４２０，０００ | ７１０，０００ | ７１２，０００ | ４９２，３５０ | ８００，０００ | ８０２，０００ | ５６６，６００ |
| ６２２，０００ | ６２４，０００ | ４２１，６００ | ７１２，０００ | ７１４，０００ | ４９４，０００ | ８０２，０００ | ８０４，０００ | ５６８，２５０ |
| ６２４，０００ | ６２６，０００ | ４２３，２００ | ７１４，０００ | ７１６，０００ | ４９５，６５０ | ８０４，０００ | ８０６，０００ | ５６９，９００ |
| ６２６，０００ | ６２８，０００ | ４２４，８００ | ７１６，０００ | ７１８，０００ | ４９７，３００ | ８０６，０００ | ８０８，０００ | ５７１，５５０ |
| ６２８，０００ | ６３０，０００ | ４２６，４００ | ７１８，０００ | ７２０，０００ | ４９８，９５０ | ８０８，０００ | ８１０，０００ | ５７３，２００ |
| ６３０，０００ | ６３２，０００ | ４２８，０００ | ７２０，０００ | ７２２，０００ | ５００，６００ | ８１０，０００ | ８１２，０００ | ５７４，８５０ |
| ６３２，０００ | ６３４，０００ | ４２９，６００ | ７２２，０００ | ７２４，０００ | ５０２，２５０ | ８１２，０００ | ８１４，０００ | ５７６，５００ |
| ６３４，０００ | ６３６，０００ | ４３１，２００ | ７２４，０００ | ７２６，０００ | ５０３，９００ | ８１４，０００ | ８１６，０００ | ５７８，１５０ |
| ６３６，０００ | ６３８，０００ | ４３２，８００ | ７２６，０００ | ７２８，０００ | ５０５，５５０ | ８１６，０００ | ８１８，０００ | ５７９，８００ |
| ６３８，０００ | ６４０，０００ | ４３４，４００ | ７２８，０００ | ７３０，０００ | ５０７，２００ | ８１８，０００ | ８２０，０００ | ５８１，４５０ |
| ６４０，０００ | ６４２，０００ | ４３６，０００ | ７３０，０００ | ７３２，０００ | ５０８，８５０ | ８２０，０００ | ８２２，０００ | ５８３，１００ |
| ６４２，０００ | ６４４，０００ | ４３７，６００ | ７３２，０００ | ７３４，０００ | ５１０，５００ | ８２２，０００ | ８２４，０００ | ５８４，７５０ |
| ６４４，０００ | ６４６，０００ | ４３９，２００ | ７３４，０００ | ７３６，０００ | ５１２，１５０ | ８２４，０００ | ８２６，０００ | ５８６，４００ |
| ６４６，０００ | ６４８，０００ | ４４０，８００ | ７３６，０００ | ７３８，０００ | ５１３，８００ | ８２６，０００ | ８２８，０００ | ５８８，０５０ |
| ６４８，０００ | ６５０，０００ | ４４２，４００ | ７３８，０００ | ７４０，０００ | ５１５，４５０ | ８２８，０００ | ８３０，０００ | ５８９，７００ |
| ６５０，０００ | ６５２，０００ | ４４４，０００ | ７４０，０００ | ７４２，０００ | ５１７，１００ | ８３０，０００ | ８３２，０００ | ５９１，３５０ |
（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 |
| ８３２，０００ | ８３４，０００ | ５９３，０００ | ９２２，０００ | ９２４，０００ | ６６９，９５０ | １，０１２，０００ | １，０１４，０００ | ７５３，２００ |
| ８３４，０００ | ８３６，０００ | ５９４，６５０ | ９２４，０００ | ９２６，０００ | ６７１，８００ | １，０１４，０００ | １，０１６，０００ | ７５５，０５０ |
| ８３６，０００ | ８３８，０００ | ５９６，３００ | ９２６，０００ | ９２８，０００ | ６７３，６５０ | １，０１６，０００ | １，０１８，０００ | ７５６，９００ |
| ８３８，０００ | ８４０，０００ | ５９７，９５０ | ９２８，０００ | ９３０，０００ | ６７５，５００ | １，０１８，０００ | １，０２０，０００ | ７５８，７５０ |
| ８４０，０００ | ８４２，０００ | ５９９，６００ | ９３０，０００ | ９３２，０００ | ６７７，３５０ | １，０２０，０００ | １，０２２，０００ | ７６０，６００ |
| ８４２，０００ | ８４４，０００ | ６０１，２５０ | ９３２，０００ | ９３４，０００ | ６７９，２００ | １，０２２，０００ | １，０２４，０００ | ７６２，４５０ |
| ８４４，０００ | ８４６，０００ | ６０２，９００ | ９３４，０００ | ９３６，０００ | ６８１，０５０ | １，０２４，０００ | １，０２６，０００ | ７６４，３００ |
| ８４６，０００ | ８４８，０００ | ６０４，５５０ | ９３６，０００ | ９３８，０００ | ６８２，９００ | １，０２６，０００ | １，０２８，０００ | ７６６，１５０ |
| ８４８，０００ | ８５０，０００ | ６０６，２００ | ９３８，０００ | ９４０，０００ | ６８４，７５０ | １，０２８，０００ | １，０３０，０００ | ７６８，０００ |
| ８５０，０００ | ８５２，０００ | ６０７，８５０ | ９４０，０００ | ９４２，０００ | ６８６，６００ | １，０３０，０００ | １，０３２，０００ | ７６９，８５０ |
| ８５２，０００ | ８５４，０００ | ６０９，５００ | ９４２，０００ | ９４４，０００ | ６８８，４５０ | １，０３２，０００ | １，０３４，０００ | ７７１，７００ |
| ８５４，０００ | ８５６，０００ | ６１１，１５０ | ９４４，０００ | ９４６，０００ | ６９０，３００ | １，０３４，０００ | １，０３６，０００ | ７７３，５５０ |
| ８５６，０００ | ８５８，０００ | ６１２，８００ | ９４６，０００ | ９４８，０００ | ６９２，１５０ | １，０３６，０００ | １，０３８，０００ | ７７５，４００ |
| ８５８，０００ | ８６０，０００ | ６１４，４５０ | ９４８，０００ | ９５０，０００ | ６９４，０００ | １，０３８，０００ | １，０４０，０００ | ７７７，２５０ |
| ８６０，０００ | ８６２，０００ | ６１６，１００ | ９５０，０００ | ９５２，０００ | ６９５，８５０ | １，０４０，０００ | １，０４２，０００ | ７７９，１００ |
| ８６２，０００ | ８６４，０００ | ６１７，７５０ | ９５２，０００ | ９５４，０００ | ６９７，７００ | １，０４２，０００ | １，０４４，０００ | ７８０，９５０ |
| ８６４，０００ | ８６６，０００ | ６１９，４００ | ９５４，０００ | ９５６，０００ | ６９９，５５０ | １，０４４，０００ | １，０４６，０００ | ７８２，８００ |
| ８６６，０００ | ８６８，０００ | ６２１，０５０ | ９５６，０００ | ９５８，０００ | ７０１，４００ | １，０４６，０００ | １，０４８，０００ | ７８４，６５０ |
| ８６８，０００ | ８７０，０００ | ６２２，７００ | ９５８，０００ | ９６０，０００ | ７０３，２５０ | １，０４８，０００ | １，０５０，０００ | ７８６，５００ |
| ８７０，０００ | ８７２，０００ | ６２４，３５０ | ９６０，０００ | ９６２，０００ | ７０５，１００ | １，０５０，０００ | １，０５２，０００ | ７８８，３５０ |
| ８７２，０００ | ８７４，０００ | ６２６，０００ | ９６２，０００ | ９６４，０００ | ７０６，９５０ | １，０５２，０００ | １，０５４，０００ | ７９０，２００ |
| ８７４，０００ | ８７６，０００ | ６２７，６５０ | ９６４，０００ | ９６６，０００ | ７０８，８００ | １，０５４，０００ | １，０５６，０００ | ７９２，０５０ |
| ８７６，０００ | ８７８，０００ | ６２９，３００ | ９６６，０００ | ９６８，０００ | ７１０，６５０ | １，０５６，０００ | １，０５８，０００ | ７９３，９００ |
| ８７８，０００ | ８８０，０００ | ６３０，９５０ | ９６８，０００ | ９７０，０００ | ７１２，５００ | １，０５８，０００ | １，０６０，０００ | ７９５，７５０ |
| ８８０，０００ | ８８２，０００ | ６３２，６００ | ９７０，０００ | ９７２，０００ | ７１４，３５０ | １，０６０，０００ | １，０６２，０００ | ７９７，６００ |
| ８８２，０００ | ８８４，０００ | ６３４，２５０ | ９７２，０００ | ９７４，０００ | ７１６，２００ | １，０６２，０００ | １，０６４，０００ | ７９９，４５０ |
| ８８４，０００ | ８８６，０００ | ６３５，９００ | ９７４，０００ | ９７６，０００ | ７１８，０５０ | １，０６４，０００ | １，０６６，０００ | ８０１，３００ |
| ８８６，０００ | ８８８，０００ | ６３７，５５０ | ９７６，０００ | ９７８，０００ | ７１９，９００ | １，０６６，０００ | １，０６８，０００ | ８０３，１５０ |
| ８８８，０００ | ８９０，０００ | ６３９，２００ | ９７８，０００ | ９８０，０００ | ７２１，７５０ | １，０６８，０００ | １，０７０，０００ | ８０５，０００ |
| ８９０，０００ | ８９２，０００ | ６４０，８５０ | ９８０，０００ | ９８２，０００ | ７２３，６００ | １，０７０，０００ | １，０７２，０００ | ８０６，８５０ |
| ８９２，０００ | ８９４，０００ | ６４２，５００ | ９８２，０００ | ９８４，０００ | ７２５，４５０ | １，０７２，０００ | １，０７４，０００ | ８０８，７００ |
| ８９４，０００ | ８９６，０００ | ６４４，１５０ | ９８４，０００ | ９８６，０００ | ７２７，３００ | １，０７４，０００ | １，０７６，０００ | ８１０，５５０ |
| ８９６，０００ | ８９８，０００ | ６４５，９００ | ９８６，０００ | ９８８，０００ | ７２９，１５０ | １，０７６，０００ | １，０７８，０００ | ８１２，４００ |
| ８９８，０００ | ９００，０００ | ６４７，７５０ | ９８８，０００ | ９９０，０００ | ７３１，０００ | １，０７８，０００ | １，０８０，０００ | ８１４，２５０ |
| ９００，０００ | ９０２，０００ | ６４９，６００ | ９９０，０００ | ９９２，０００ | ７３２，８５０ | １，０８０，０００ | １，０８２，０００ | ８１６，１００ |
| ９０２，０００ | ９０４，０００ | ６５１，４５０ | ９９２，０００ | ９９４，０００ | ７３４，７００ | １，０８２，０００ | １，０８４，０００ | ８１７，９５０ |
| ９０４，０００ | ９０６，０００ | ６５３，３００ | ９９４，０００ | ９９６，０００ | ７３６，５５０ | １，０８４，０００ | １，０８６，０００ | ８１９，８００ |
| ９０６，０００ | ９０８，０００ | ６５５，１５０ | ９９６，０００ | ９９８，０００ | ７３８，４００ | １，０８６，０００ | １，０８８，０００ | ８２１，６５０ |
| ９０８，０００ | ９１０，０００ | ６５７，０００ | ９９８，０００ | １，０００，０００ | ７４０，２５０ | １，０８８，０００ | １，０９０，０００ | ８２３，５００ |
| ９１０，０００ | ９１２，０００ | ６５８，８５０ | １，０００，０００ | １，００２，０００ | ７４２，１００ | １，０９０，０００ | １，０９２，０００ | ８２５，３５０ |
| ９１２，０００ | ９１４，０００ | ６６０，７００ | １，００２，０００ | １，００４，０００ | ７４３，９５０ | １，０９２，０００ | １，０９４，０００ | ８２７，２００ |
| ９１４，０００ | ９１６，０００ | ６６２，５５０ | １，００４，０００ | １，００６，０００ | ７４５，８００ | １，０９４，０００ | １，０９５，０００ | ８２９，０５０ |
| ９１６，０００ | ９１８，０００ | ６６４，４００ | １，００６，０００ | １，００８，０００ | ７４７，６５０ | １，０９５，０００円以上 | 給与等の金額から２６５，０００円を控除した金額 | |
| ９１８，０００ | ９２０，０００ | ６６６，２５０ | １，００８，０００ | １，０１０，０００ | ７４９，５００ | |||
| ９２０，０００ | ９２２，０００ | ６６８，１００ | １，０１０，０００ | １，０１２，０００ | ７５１，３５０ | |||
（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。