Supplementary Provisions, Appended Table 6
附則別表第六昭和４３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 | 4,700 | 274,000 | 278,000 | 13,000 | |
| 4,000 | 6,000 | 100 | 104,000 | 106,000 | 4,800 | 278,000 | 282,000 | 13,200 |
| 6,000 | 8,000 | 200 | 106,000 | 108,000 | 4,900 | 282,000 | 286,000 | 13,400 |
| 8,000 | 10,000 | 300 | 108,000 | 110,000 | 5,000 | 286,000 | 290,000 | 13,600 |
| 10,000 | 12,000 | 400 | 110,000 | 112,000 | 5,100 | 290,000 | 294,000 | 13,800 |
| 12,000 | 14,000 | 500 | 112,000 | 114,000 | 5,200 | 294,000 | 298,000 | 14,000 |
| 14,000 | 16,000 | 600 | 114,000 | 116,000 | 5,300 | 298,000 | 302,000 | 14,200 |
| 16,000 | 18,000 | 700 | 116,000 | 118,000 | 5,300 | 302,000 | 306,000 | 14,400 |
| 18,000 | 20,000 | 800 | 118,000 | 120,000 | 5,400 | 306,000 | 310,000 | 14,600 |
| 20,000 | 22,000 | 900 | 120,000 | 122,000 | 5,500 | 310,000 | 314,000 | 14,800 |
| 22,000 | 24,000 | 1,000 | 122,000 | 124,000 | 5,600 | 314,000 | 318,000 | 15,000 |
| 24,000 | 26,000 | 1,100 | 124,000 | 126,000 | 5,700 | 318,000 | 322,000 | 15,200 |
| 26,000 | 28,000 | 1,200 | 126,000 | 128,000 | 5,800 | 322,000 | 326,000 | 15,400 |
| 28,000 | 30,000 | 1,300 | 128,000 | 130,000 | 5,900 | 326,000 | 330,000 | 15,600 |
| 30,000 | 32,000 | 1,300 | 130,000 | 134,000 | 6,000 | 330,000 | 334,000 | 15,800 |
| 32,000 | 34,000 | 1,400 | 134,000 | 138,000 | 6,200 | 334,000 | 338,000 | 16,000 |
| 34,000 | 36,000 | 1,500 | 138,000 | 142,000 | 6,400 | 338,000 | 342,000 | 16,200 |
| 36,000 | 38,000 | 1,600 | 142,000 | 146,000 | 6,600 | 342,000 | 346,000 | 16,400 |
| 38,000 | 40,000 | 1,700 | 146,000 | 150,000 | 6,700 | 346,000 | 350,000 | 16,600 |
| 40,000 | 42,000 | 1,800 | 150,000 | 154,000 | 6,900 | 350,000 | 354,000 | 16,800 |
| 42,000 | 44,000 | 1,900 | 154,000 | 158,000 | 7,100 | 354,000 | 358,000 | 17,000 |
| 44,000 | 46,000 | 2,000 | 158,000 | 162,000 | 7,300 | 358,000 | 362,000 | 17,200 |
| 46,000 | 48,000 | 2,100 | 162,000 | 166,000 | 7,500 | 362,000 | 366,000 | 17,400 |
| 48,000 | 50,000 | 2,200 | 166,000 | 170,000 | 7,700 | 366,000 | 370,000 | 17,600 |
| 50,000 | 52,000 | 2,300 | 170,000 | 174,000 | 7,900 | 370,000 | 374,000 | 17,800 |
| 52,000 | 54,000 | 2,400 | 174,000 | 178,000 | 8,000 | 374,000 | 378,000 | 18,000 |
| 54,000 | 56,000 | 2,500 | 178,000 | 182,000 | 8,200 | 378,000 | 382,000 | 18,200 |
| 56,000 | 58,000 | 2,600 | 182,000 | 186,000 | 8,400 | 382,000 | 386,000 | 18,400 |
| 58,000 | 60,000 | 2,600 | 186,000 | 190,000 | 8,600 | 386,000 | 390,000 | 18,600 |
| 60,000 | 62,000 | 2,700 | 190,000 | 194,000 | 8,800 | 390,000 | 396,000 | 18,800 |
| 62,000 | 64,000 | 2,800 | 194,000 | 198,000 | 9,000 | 396,000 | 402,000 | 19,100 |
| 64,000 | 66,000 | 2,900 | 198,000 | 202,000 | 9,200 | 402,000 | 408,000 | 19,400 |
| 66,000 | 68,000 | 3,000 | 202,000 | 206,000 | 9,400 | 408,000 | 414,000 | 19,700 |
| 68,000 | 70,000 | 3,100 | 206,000 | 210,000 | 9,600 | 414,000 | 420,000 | 20,000 |
| 70,000 | 72,000 | 3,200 | 210,000 | 214,000 | 9,800 | 420,000 | 426,000 | 20,300 |
| 72,000 | 74,000 | 3,300 | 214,000 | 218,000 | 10,000 | 426,000 | 432,000 | 20,600 |
| 74,000 | 76,000 | 3,400 | 218,000 | 222,000 | 10,200 | 432,000 | 438,000 | 20,900 |
| 76,000 | 78,000 | 3,500 | 222,000 | 226,000 | 10,400 | 438,000 | 444,000 | 21,200 |
| 78,000 | 80,000 | 3,600 | 226,000 | 230,000 | 10,600 | 444,000 | 450,000 | 21,500 |
| 80,000 | 82,000 | 3,700 | 230,000 | 234,000 | 10,800 | 450,000 | 456,000 | 21,800 |
| 82,000 | 84,000 | 3,800 | 234,000 | 238,000 | 11,000 | 456,000 | 462,000 | 22,100 |
| 84,000 | 86,000 | 3,900 | 238,000 | 242,000 | 11,200 | 462,000 | 468,000 | 22,400 |
| 86,000 | 88,000 | 3,900 | 242,000 | 246,000 | 11,400 | 468,000 | 474,000 | 22,700 |
| 88,000 | 90,000 | 4,000 | 246,000 | 250,000 | 11,600 | 474,000 | 480,000 | 23,000 |
| 90,000 | 92,000 | 4,100 | 250,000 | 254,000 | 11,800 | 480,000 | 486,000 | 23,300 |
| 92,000 | 94,000 | 4,200 | 254,000 | 258,000 | 12,000 | 486,000 | 492,000 | 23,600 |
| 94,000 | 96,000 | 4,300 | 258,000 | 262,000 | 12,200 | 492,000 | 498,000 | 23,900 |
| 96,000 | 98,000 | 4,400 | 262,000 | 266,000 | 12,400 | 498,000 | 504,000 | 24,200 |
| 98,000 | 100,000 | 4,500 | 266,000 | 270,000 | 12,600 | 504,000 | 510,000 | 24,500 |
| 100,000 | 102,000 | 4,600 | 270,000 | 274,000 | 12,800 | 510,000 | 516,000 | 24,800 |
(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 | 25,100 | 828,000 | 836,000 | 46,400 | 1,228,000 | 1,236,000 | 77,100 |
| 522,000 | 528,000 | 25,400 | 836,000 | 844,000 | 47,000 | 1,236,000 | 1,244,000 | 77,900 |
| 528,000 | 534,000 | 25,700 | 844,000 | 852,000 | 47,600 | 1,244,000 | 1,252,000 | 78,700 |
| 534,000 | 540,000 | 26,000 | 852,000 | 860,000 | 48,200 | 1,252,000 | 1,260,000 | 79,500 |
| 540,000 | 546,000 | 26,300 | 860,000 | 868,000 | 48,800 | 1,260,000 | 1,268,000 | 80,300 |
| 546,000 | 552,000 | 26,600 | 868,000 | 876,000 | 49,400 | 1,268,000 | 1,276,000 | 81,100 |
| 552,000 | 558,000 | 26,900 | 876,000 | 884,000 | 50,000 | 1,276,000 | 1,284,000 | 81,900 |
| 558,000 | 564,000 | 27,200 | 884,000 | 892,000 | 50,600 | 1,284,000 | 1,292,000 | 82,700 |
| 564,000 | 570,000 | 27,500 | 892,000 | 900,000 | 51,200 | 1,292,000 | 1,300,000 | 83,500 |
| 570,000 | 576,000 | 27,800 | 900,000 | 908,000 | 51,800 | 1,300,000 | 1,310,000 | 84,300 |
| 576,000 | 582,000 | 28,100 | 908,000 | 916,000 | 52,400 | 1,310,000 | 1,320,000 | 85,300 |
| 582,000 | 588,000 | 28,400 | 916,000 | 924,000 | 53,000 | 1,320,000 | 1,330,000 | 86,300 |
| 588,000 | 594,000 | 28,700 | 924,000 | 932,000 | 53,600 | 1,330,000 | 1,340,000 | 87,300 |
| 594,000 | 600,000 | 29,000 | 932,000 | 940,000 | 54,200 | 1,340,000 | 1,350,000 | 88,300 |
| 600,000 | 606,000 | 29,300 | 940,000 | 948,000 | 54,800 | 1,350,000 | 1,360,000 | 89,300 |
| 606,000 | 612,000 | 29,700 | 948,000 | 956,000 | 55,400 | 1,360,000 | 1,370,000 | 90,300 |
| 612,000 | 618,000 | 30,200 | 956,000 | 964,000 | 56,000 | 1,370,000 | 1,380,000 | 91,300 |
| 618,000 | 624,000 | 30,600 | 964,000 | 972,000 | 56,600 | 1,380,000 | 1,390,000 | 92,300 |
| 624,000 | 630,000 | 31,100 | 972,000 | 980,000 | 57,200 | 1,390,000 | 1,400,000 | 93,300 |
| 630,000 | 636,000 | 31,500 | 980,000 | 988,000 | 57,800 | 1,400,000 | 1,410,000 | 94,300 |
| 636,000 | 642,000 | 32,000 | 988,000 | 996,000 | 58,400 | 1,410,000 | 1,420,000 | 95,300 |
| 642,000 | 648,000 | 32,400 | 996,000 | 1,004,000 | 59,000 | 1,420,000 | 1,430,000 | 96,300 |
| 648,000 | 654,000 | 32,900 | 1,004,000 | 1,012,000 | 59,600 | 1,430,000 | 1,440,000 | 97,300 |
| 654,000 | 660,000 | 33,300 | 1,012,000 | 1,020,000 | 60,200 | 1,440,000 | 1,450,000 | 98,300 |
| 660,000 | 666,000 | 33,800 | 1,020,000 | 1,028,000 | 60,800 | 1,450,000 | 1,460,000 | 99,300 |
| 666,000 | 672,000 | 34,200 | 1,028,000 | 1,036,000 | 61,400 | 1,460,000 | 1,470,000 | 100,300 |
| 672,000 | 678,000 | 34,700 | 1,036,000 | 1,044,000 | 62,000 | 1,470,000 | 1,480,000 | 101,300 |
| 678,000 | 684,000 | 35,100 | 1,044,000 | 1,052,000 | 62,600 | 1,480,000 | 1,490,000 | 102,300 |
| 684,000 | 690,000 | 35,600 | 1,052,000 | 1,060,000 | 63,200 | 1,490,000 | 1,500,000 | 103,300 |
| 690,000 | 696,000 | 36,000 | 1,060,000 | 1,068,000 | 63,800 | 1,500,000 | 1,510,000 | 104,300 |
| 696,000 | 702,000 | 36,500 | 1,068,000 | 1,076,000 | 64,400 | 1,510,000 | 1,520,000 | 105,300 |
| 702,000 | 708,000 | 36,900 | 1,076,000 | 1,084,000 | 65,000 | 1,520,000 | 1,530,000 | 106,300 |
| 708,000 | 714,000 | 37,400 | 1,084,000 | 1,092,000 | 65,600 | 1,530,000 | 1,540,000 | 107,300 |
| 714,000 | 720,000 | 37,800 | 1,092,000 | 1,100,000 | 66,200 | 1,540,000 | 1,550,000 | 108,300 |
| 720,000 | 726,000 | 38,300 | 1,100,000 | 1,108,000 | 66,800 | 1,550,000 | 1,560,000 | 109,300 |
| 726,000 | 732,000 | 38,700 | 1,108,000 | 1,116,000 | 67,400 | 1,560,000 | 1,570,000 | 110,300 |
| 732,000 | 738,000 | 39,200 | 1,116,000 | 1,124,000 | 68,000 | 1,570,000 | 1,580,000 | 111,300 |
| 738,000 | 744,000 | 39,600 | 1,124,000 | 1,132,000 | 68,600 | 1,580,000 | 1,590,000 | 112,300 |
| 744,000 | 750,000 | 40,100 | 1,132,000 | 1,140,000 | 69,200 | 1,590,000 | 1,600,000 | 113,300 |
| 750,000 | 756,000 | 40,500 | 1,140,000 | 1,148,000 | 69,800 | 1,600,000 | 1,610,000 | 114,300 |
| 756,000 | 762,000 | 41,000 | 1,148,000 | 1,156,000 | 70,400 | 1,610,000 | 1,620,000 | 115,300 |
| 762,000 | 768,000 | 41,400 | 1,156,000 | 1,164,000 | 71,000 | 1,620,000 | 1,630,000 | 116,300 |
| 768,000 | 774,000 | 41,900 | 1,164,000 | 1,172,000 | 71,600 | 1,630,000 | 1,640,000 | 117,300 |
| 774,000 | 780,000 | 42,300 | 1,172,000 | 1,180,000 | 72,200 | 1,640,000 | 1,650,000 | 118,300 |
| 780,000 | 788,000 | 42,800 | 1,180,000 | 1,188,000 | 72,800 | 1,650,000 | 1,660,000 | 119,300 |
| 788,000 | 796,000 | 43,400 | 1,188,000 | 1,196,000 | 73,400 | 1,660,000 | 1,670,000 | 120,300 |
| 796,000 | 804,000 | 44,000 | 1,196,000 | 1,204,000 | 74,000 | 1,670,000 | 1,680,000 | 121,300 |
| 804,000 | 812,000 | 44,600 | 1,204,000 | 1,212,000 | 74,700 | 1,680,000 | 1,690,000 | 122,300 |
| 812,000 | 820,000 | 45,200 | 1,212,000 | 1,220,000 | 75,500 | 1,690,000 | 1,700,000 | 123,300 |
| 820,000 | 828,000 | 45,800 | 1,220,000 | 1,228,000 | 76,300 | 1,700,000 | 1,710,000 | 124,300 |
(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 | 125,300 | 2,000,000 | 3,000,000 | The amount obtained by deducting 95,700 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 obtained by deducting 1,430,700 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 | 126,300 | ||||||
| 1,730,000 | 1,740,000 | 127,300 | ||||||
| 1,740,000 | 1,750,000 | 128,300 | ||||||
| 1,750,000 | 1,760,000 | 129,300 | ||||||
| 1,760,000 | 1,770,000 | 130,300 | 3,000,000 | 4,400,000 | The amount obtained by deducting 170,700 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 obtained by deducting 2,430,700 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 | 131,300 | ||||||
| 1,780,000 | 1,790,000 | 132,300 | ||||||
| 1,790,000 | 1,800,000 | 133,300 | ||||||
| 1,800,000 | 1,810,000 | 134,300 | ||||||
| 1,810,000 | 1,820,000 | 135,300 | 4,400,000 | 6,000,000 | The amount obtained by deducting 230,700 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 obtained by deducting 3,930,700 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 | 136,300 | ||||||
| 1,830,000 | 1,840,000 | 137,300 | ||||||
| 1,840,000 | 1,850,000 | 138,300 | ||||||
| 1,850,000 | 1,860,000 | 139,300 | ||||||
| 1,860,000 | 1,870,000 | 140,300 | 6,000,000 | 8,000,000 | The amount obtained by deducting 430,700 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 obtained by deducting 6,180,700 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 | 141,300 | ||||||
| 1,880,000 | 1,890,000 | 142,300 | ||||||
| 1,890,000 | 1,900,000 | 143,300 | ||||||
| 1,900,000 | 1,910,000 | 144,300 | ||||||
| 1,910,000 | 1,920,000 | 145,300 | 8,000,000 | 12,000,000 | The amount obtained by deducting 630,700 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 obtained by deducting 9,180,700 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 | 146,300 | ||||||
| 1,930,000 | 1,940,000 | 147,300 | ||||||
| 1,940,000 | 1,950,000 | 148,300 | ||||||
| 1,950,000 | 1,960,000 | 149,300 | ||||||
| 1,960,000 | 1,970,000 | 150,300 | 12,000,000 | 20,000,000 | The amount obtained by deducting 930,700 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 | 151,300 | ||||||
| 1,980,000 | 1,990,000 | 152,300 | ||||||
| 1,990,000 | 2,000,000 | 153,300 | ||||||
(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 Withheld from 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 obtained 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 using that 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 to whether the case falls under the case set forth in paragraph (4), item (ii) of that Article; next, find the applicable row of the "Amount of severance pay or other such compensation after the retirement income deduction" column according to that amount; the amount stated 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 remaining after deducting from the amount of severance pay or other such compensation after the retirement income deduction the amount calculated by multiplying 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 after discarding 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 | ４，７００ | ２７４，０００ | ２７８，０００ | １３，０００ | |
| ４，０００ | ６，０００ | １００ | １０４，０００ | １０６，０００ | ４，８００ | ２７８，０００ | ２８２，０００ | １３，２００ |
| ６，０００ | ８，０００ | ２００ | １０６，０００ | １０８，０００ | ４，９００ | ２８２，０００ | ２８６，０００ | １３，４００ |
| ８，０００ | １０，０００ | ３００ | １０８，０００ | １１０，０００ | ５，０００ | ２８６，０００ | ２９０，０００ | １３，６００ |
| １０，０００ | １２，０００ | ４００ | １１０，０００ | １１２，０００ | ５，１００ | ２９０，０００ | ２９４，０００ | １３，８００ |
| １２，０００ | １４，０００ | ５００ | １１２，０００ | １１４，０００ | ５，２００ | ２９４，０００ | ２９８，０００ | １４，０００ |
| １４，０００ | １６，０００ | ６００ | １１４，０００ | １１６，０００ | ５，３００ | ２９８，０００ | ３０２，０００ | １４，２００ |
| １６，０００ | １８，０００ | ７００ | １１６，０００ | １１８，０００ | ５，３００ | ３０２，０００ | ３０６，０００ | １４，４００ |
| １８，０００ | ２０，０００ | ８００ | １１８，０００ | １２０，０００ | ５，４００ | ３０６，０００ | ３１０，０００ | １４，６００ |
| ２０，０００ | ２２，０００ | ９００ | １２０，０００ | １２２，０００ | ５，５００ | ３１０，０００ | ３１４，０００ | １４，８００ |
| ２２，０００ | ２４，０００ | １，０００ | １２２，０００ | １２４，０００ | ５，６００ | ３１４，０００ | ３１８，０００ | １５，０００ |
| ２４，０００ | ２６，０００ | １，１００ | １２４，０００ | １２６，０００ | ５，７００ | ３１８，０００ | ３２２，０００ | １５，２００ |
| ２６，０００ | ２８，０００ | １，２００ | １２６，０００ | １２８，０００ | ５，８００ | ３２２，０００ | ３２６，０００ | １５，４００ |
| ２８，０００ | ３０，０００ | １，３００ | １２８，０００ | １３０，０００ | ５，９００ | ３２６，０００ | ３３０，０００ | １５，６００ |
| ３０，０００ | ３２，０００ | １，３００ | １３０，０００ | １３４，０００ | ６，０００ | ３３０，０００ | ３３４，０００ | １５，８００ |
| ３２，０００ | ３４，０００ | １，４００ | １３４，０００ | １３８，０００ | ６，２００ | ３３４，０００ | ３３８，０００ | １６，０００ |
| ３４，０００ | ３６，０００ | １，５００ | １３８，０００ | １４２，０００ | ６，４００ | ３３８，０００ | ３４２，０００ | １６，２００ |
| ３６，０００ | ３８，０００ | １，６００ | １４２，０００ | １４６，０００ | ６，６００ | ３４２，０００ | ３４６，０００ | １６，４００ |
| ３８，０００ | ４０，０００ | １，７００ | １４６，０００ | １５０，０００ | ６，７００ | ３４６，０００ | ３５０，０００ | １６，６００ |
| ４０，０００ | ４２，０００ | １，８００ | １５０，０００ | １５４，０００ | ６，９００ | ３５０，０００ | ３５４，０００ | １６，８００ |
| ４２，０００ | ４４，０００ | １，９００ | １５４，０００ | １５８，０００ | ７，１００ | ３５４，０００ | ３５８，０００ | １７，０００ |
| ４４，０００ | ４６，０００ | ２，０００ | １５８，０００ | １６２，０００ | ７，３００ | ３５８，０００ | ３６２，０００ | １７，２００ |
| ４６，０００ | ４８，０００ | ２，１００ | １６２，０００ | １６６，０００ | ７，５００ | ３６２，０００ | ３６６，０００ | １７，４００ |
| ４８，０００ | ５０，０００ | ２，２００ | １６６，０００ | １７０，０００ | ７，７００ | ３６６，０００ | ３７０，０００ | １７，６００ |
| ５０，０００ | ５２，０００ | ２，３００ | １７０，０００ | １７４，０００ | ７，９００ | ３７０，０００ | ３７４，０００ | １７，８００ |
| ５２，０００ | ５４，０００ | ２，４００ | １７４，０００ | １７８，０００ | ８，０００ | ３７４，０００ | ３７８，０００ | １８，０００ |
| ５４，０００ | ５６，０００ | ２，５００ | １７８，０００ | １８２，０００ | ８，２００ | ３７８，０００ | ３８２，０００ | １８，２００ |
| ５６，０００ | ５８，０００ | ２，６００ | １８２，０００ | １８６，０００ | ８，４００ | ３８２，０００ | ３８６，０００ | １８，４００ |
| ５８，０００ | ６０，０００ | ２，６００ | １８６，０００ | １９０，０００ | ８，６００ | ３８６，０００ | ３９０，０００ | １８，６００ |
| ６０，０００ | ６２，０００ | ２，７００ | １９０，０００ | １９４，０００ | ８，８００ | ３９０，０００ | ３９６，０００ | １８，８００ |
| ６２，０００ | ６４，０００ | ２，８００ | １９４，０００ | １９８，０００ | ９，０００ | ３９６，０００ | ４０２，０００ | １９，１００ |
| ６４，０００ | ６６，０００ | ２，９００ | １９８，０００ | ２０２，０００ | ９，２００ | ４０２，０００ | ４０８，０００ | １９，４００ |
| ６６，０００ | ６８，０００ | ３，０００ | ２０２，０００ | ２０６，０００ | ９，４００ | ４０８，０００ | ４１４，０００ | １９，７００ |
| ６８，０００ | ７０，０００ | ３，１００ | ２０６，０００ | ２１０，０００ | ９，６００ | ４１４，０００ | ４２０，０００ | ２０，０００ |
| ７０，０００ | ７２，０００ | ３，２００ | ２１０，０００ | ２１４，０００ | ９，８００ | ４２０，０００ | ４２６，０００ | ２０，３００ |
| ７２，０００ | ７４，０００ | ３，３００ | ２１４，０００ | ２１８，０００ | １０，０００ | ４２６，０００ | ４３２，０００ | ２０，６００ |
| ７４，０００ | ７６，０００ | ３，４００ | ２１８，０００ | ２２２，０００ | １０，２００ | ４３２，０００ | ４３８，０００ | ２０，９００ |
| ７６，０００ | ７８，０００ | ３，５００ | ２２２，０００ | ２２６，０００ | １０，４００ | ４３８，０００ | ４４４，０００ | ２１，２００ |
| ７８，０００ | ８０，０００ | ３，６００ | ２２６，０００ | ２３０，０００ | １０，６００ | ４４４，０００ | ４５０，０００ | ２１，５００ |
| ８０，０００ | ８２，０００ | ３，７００ | ２３０，０００ | ２３４，０００ | １０，８００ | ４５０，０００ | ４５６，０００ | ２１，８００ |
| ８２，０００ | ８４，０００ | ３，８００ | ２３４，０００ | ２３８，０００ | １１，０００ | ４５６，０００ | ４６２，０００ | ２２，１００ |
| ８４，０００ | ８６，０００ | ３，９００ | ２３８，０００ | ２４２，０００ | １１，２００ | ４６２，０００ | ４６８，０００ | ２２，４００ |
| ８６，０００ | ８８，０００ | ３，９００ | ２４２，０００ | ２４６，０００ | １１，４００ | ４６８，０００ | ４７４，０００ | ２２，７００ |
| ８８，０００ | ９０，０００ | ４，０００ | ２４６，０００ | ２５０，０００ | １１，６００ | ４７４，０００ | ４８０，０００ | ２３，０００ |
| ９０，０００ | ９２，０００ | ４，１００ | ２５０，０００ | ２５４，０００ | １１，８００ | ４８０，０００ | ４８６，０００ | ２３，３００ |
| ９２，０００ | ９４，０００ | ４，２００ | ２５４，０００ | ２５８，０００ | １２，０００ | ４８６，０００ | ４９２，０００ | ２３，６００ |
| ９４，０００ | ９６，０００ | ４，３００ | ２５８，０００ | ２６２，０００ | １２，２００ | ４９２，０００ | ４９８，０００ | ２３，９００ |
| ９６，０００ | ９８，０００ | ４，４００ | ２６２，０００ | ２６６，０００ | １２，４００ | ４９８，０００ | ５０４，０００ | ２４，２００ |
| ９８，０００ | １００，０００ | ４，５００ | ２６６，０００ | ２７０，０００ | １２，６００ | ５０４，０００ | ５１０，０００ | ２４，５００ |
| １００，０００ | １０２，０００ | ４，６００ | ２７０，０００ | ２７４，０００ | １２，８００ | ５１０，０００ | ５１６，０００ | ２４，８００ |
（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 | ２５，１００ | ８２８，０００ | ８３６，０００ | ４６，４００ | １，２２８，０００ | １，２３６，０００ | ７７，１００ |
| ５２２，０００ | ５２８，０００ | ２５，４００ | ８３６，０００ | ８４４，０００ | ４７，０００ | １，２３６，０００ | １，２４４，０００ | ７７，９００ |
| ５２８，０００ | ５３４，０００ | ２５，７００ | ８４４，０００ | ８５２，０００ | ４７，６００ | １，２４４，０００ | １，２５２，０００ | ７８，７００ |
| ５３４，０００ | ５４０，０００ | ２６，０００ | ８５２，０００ | ８６０，０００ | ４８，２００ | １，２５２，０００ | １，２６０，０００ | ７９，５００ |
| ５４０，０００ | ５４６，０００ | ２６，３００ | ８６０，０００ | ８６８，０００ | ４８，８００ | １，２６０，０００ | １，２６８，０００ | ８０，３００ |
| ５４６，０００ | ５５２，０００ | ２６，６００ | ８６８，０００ | ８７６，０００ | ４９，４００ | １，２６８，０００ | １，２７６，０００ | ８１，１００ |
| ５５２，０００ | ５５８，０００ | ２６，９００ | ８７６，０００ | ８８４，０００ | ５０，０００ | １，２７６，０００ | １，２８４，０００ | ８１，９００ |
| ５５８，０００ | ５６４，０００ | ２７，２００ | ８８４，０００ | ８９２，０００ | ５０，６００ | １，２８４，０００ | １，２９２，０００ | ８２，７００ |
| ５６４，０００ | ５７０，０００ | ２７，５００ | ８９２，０００ | ９００，０００ | ５１，２００ | １，２９２，０００ | １，３００，０００ | ８３，５００ |
| ５７０，０００ | ５７６，０００ | ２７，８００ | ９００，０００ | ９０８，０００ | ５１，８００ | １，３００，０００ | １，３１０，０００ | ８４，３００ |
| ５７６，０００ | ５８２，０００ | ２８，１００ | ９０８，０００ | ９１６，０００ | ５２，４００ | １，３１０，０００ | １，３２０，０００ | ８５，３００ |
| ５８２，０００ | ５８８，０００ | ２８，４００ | ９１６，０００ | ９２４，０００ | ５３，０００ | １，３２０，０００ | １，３３０，０００ | ８６，３００ |
| ５８８，０００ | ５９４，０００ | ２８，７００ | ９２４，０００ | ９３２，０００ | ５３，６００ | １，３３０，０００ | １，３４０，０００ | ８７，３００ |
| ５９４，０００ | ６００，０００ | ２９，０００ | ９３２，０００ | ９４０，０００ | ５４，２００ | １，３４０，０００ | １，３５０，０００ | ８８，３００ |
| ６００，０００ | ６０６，０００ | ２９，３００ | ９４０，０００ | ９４８，０００ | ５４，８００ | １，３５０，０００ | １，３６０，０００ | ８９，３００ |
| ６０６，０００ | ６１２，０００ | ２９，７００ | ９４８，０００ | ９５６，０００ | ５５，４００ | １，３６０，０００ | １，３７０，０００ | ９０，３００ |
| ６１２，０００ | ６１８，０００ | ３０，２００ | ９５６，０００ | ９６４，０００ | ５６，０００ | １，３７０，０００ | １，３８０，０００ | ９１，３００ |
| ６１８，０００ | ６２４，０００ | ３０，６００ | ９６４，０００ | ９７２，０００ | ５６，６００ | １，３８０，０００ | １，３９０，０００ | ９２，３００ |
| ６２４，０００ | ６３０，０００ | ３１，１００ | ９７２，０００ | ９８０，０００ | ５７，２００ | １，３９０，０００ | １，４００，０００ | ９３，３００ |
| ６３０，０００ | ６３６，０００ | ３１，５００ | ９８０，０００ | ９８８，０００ | ５７，８００ | １，４００，０００ | １，４１０，０００ | ９４，３００ |
| ６３６，０００ | ６４２，０００ | ３２，０００ | ９８８，０００ | ９９６，０００ | ５８，４００ | １，４１０，０００ | １，４２０，０００ | ９５，３００ |
| ６４２，０００ | ６４８，０００ | ３２，４００ | ９９６，０００ | １，００４，０００ | ５９，０００ | １，４２０，０００ | １，４３０，０００ | ９６，３００ |
| ６４８，０００ | ６５４，０００ | ３２，９００ | １，００４，０００ | １，０１２，０００ | ５９，６００ | １，４３０，０００ | １，４４０，０００ | ９７，３００ |
| ６５４，０００ | ６６０，０００ | ３３，３００ | １，０１２，０００ | １，０２０，０００ | ６０，２００ | １，４４０，０００ | １，４５０，０００ | ９８，３００ |
| ６６０，０００ | ６６６，０００ | ３３，８００ | １，０２０，０００ | １，０２８，０００ | ６０，８００ | １，４５０，０００ | １，４６０，０００ | ９９，３００ |
| ６６６，０００ | ６７２，０００ | ３４，２００ | １，０２８，０００ | １，０３６，０００ | ６１，４００ | １，４６０，０００ | １，４７０，０００ | １００，３００ |
| ６７２，０００ | ６７８，０００ | ３４，７００ | １，０３６，０００ | １，０４４，０００ | ６２，０００ | １，４７０，０００ | １，４８０，０００ | １０１，３００ |
| ６７８，０００ | ６８４，０００ | ３５，１００ | １，０４４，０００ | １，０５２，０００ | ６２，６００ | １，４８０，０００ | １，４９０，０００ | １０２，３００ |
| ６８４，０００ | ６９０，０００ | ３５，６００ | １，０５２，０００ | １，０６０，０００ | ６３，２００ | １，４９０，０００ | １，５００，０００ | １０３，３００ |
| ６９０，０００ | ６９６，０００ | ３６，０００ | １，０６０，０００ | １，０６８，０００ | ６３，８００ | １，５００，０００ | １，５１０，０００ | １０４，３００ |
| ６９６，０００ | ７０２，０００ | ３６，５００ | １，０６８，０００ | １，０７６，０００ | ６４，４００ | １，５１０，０００ | １，５２０，０００ | １０５，３００ |
| ７０２，０００ | ７０８，０００ | ３６，９００ | １，０７６，０００ | １，０８４，０００ | ６５，０００ | １，５２０，０００ | １，５３０，０００ | １０６，３００ |
| ７０８，０００ | ７１４，０００ | ３７，４００ | １，０８４，０００ | １，０９２，０００ | ６５，６００ | １，５３０，０００ | １，５４０，０００ | １０７，３００ |
| ７１４，０００ | ７２０，０００ | ３７，８００ | １，０９２，０００ | １，１００，０００ | ６６，２００ | １，５４０，０００ | １，５５０，０００ | １０８，３００ |
| ７２０，０００ | ７２６，０００ | ３８，３００ | １，１００，０００ | １，１０８，０００ | ６６，８００ | １，５５０，０００ | １，５６０，０００ | １０９，３００ |
| ７２６，０００ | ７３２，０００ | ３８，７００ | １，１０８，０００ | １，１１６，０００ | ６７，４００ | １，５６０，０００ | １，５７０，０００ | １１０，３００ |
| ７３２，０００ | ７３８，０００ | ３９，２００ | １，１１６，０００ | １，１２４，０００ | ６８，０００ | １，５７０，０００ | １，５８０，０００ | １１１，３００ |
| ７３８，０００ | ７４４，０００ | ３９，６００ | １，１２４，０００ | １，１３２，０００ | ６８，６００ | １，５８０，０００ | １，５９０，０００ | １１２，３００ |
| ７４４，０００ | ７５０，０００ | ４０，１００ | １，１３２，０００ | １，１４０，０００ | ６９，２００ | １，５９０，０００ | １，６００，０００ | １１３，３００ |
| ７５０，０００ | ７５６，０００ | ４０，５００ | １，１４０，０００ | １，１４８，０００ | ６９，８００ | １，６００，０００ | １，６１０，０００ | １１４，３００ |
| ７５６，０００ | ７６２，０００ | ４１，０００ | １，１４８，０００ | １，１５６，０００ | ７０，４００ | １，６１０，０００ | １，６２０，０００ | １１５，３００ |
| ７６２，０００ | ７６８，０００ | ４１，４００ | １，１５６，０００ | １，１６４，０００ | ７１，０００ | １，６２０，０００ | １，６３０，０００ | １１６，３００ |
| ７６８，０００ | ７７４，０００ | ４１，９００ | １，１６４，０００ | １，１７２，０００ | ７１，６００ | １，６３０，０００ | １，６４０，０００ | １１７，３００ |
| ７７４，０００ | ７８０，０００ | ４２，３００ | １，１７２，０００ | １，１８０，０００ | ７２，２００ | １，６４０，０００ | １，６５０，０００ | １１８，３００ |
| ７８０，０００ | ７８８，０００ | ４２，８００ | １，１８０，０００ | １，１８８，０００ | ７２，８００ | １，６５０，０００ | １，６６０，０００ | １１９，３００ |
| ７８８，０００ | ７９６，０００ | ４３，４００ | １，１８８，０００ | １，１９６，０００ | ７３，４００ | １，６６０，０００ | １，６７０，０００ | １２０，３００ |
| ７９６，０００ | ８０４，０００ | ４４，０００ | １，１９６，０００ | １，２０４，０００ | ７４，０００ | １，６７０，０００ | １，６８０，０００ | １２１，３００ |
| ８０４，０００ | ８１２，０００ | ４４，６００ | １，２０４，０００ | １，２１２，０００ | ７４，７００ | １，６８０，０００ | １，６９０，０００ | １２２，３００ |
| ８１２，０００ | ８２０，０００ | ４５，２００ | １，２１２，０００ | １，２２０，０００ | ７５，５００ | １，６９０，０００ | １，７００，０００ | １２３，３００ |
| ８２０，０００ | ８２８，０００ | ４５，８００ | １，２２０，０００ | １，２２８，０００ | ７６，３００ | １，７００，０００ | １，７１０，０００ | １２４，３００ |
（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 | １２５，３００ | 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９５，７００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１，４３０，７００円を控除した金額 |
| １，７２０，０００ | １，７３０，０００ | １２６，３００ | ||||||
| １，７３０，０００ | １，７４０，０００ | １２７，３００ | ||||||
| １，７４０，０００ | １，７５０，０００ | １２８，３００ | ||||||
| １，７５０，０００ | １，７６０，０００ | １２９，３００ | ||||||
| １，７６０，０００ | １，７７０，０００ | １３０，３００ | 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１７０，７００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２，４３０，７００円を控除した金額 |
| １，７７０，０００ | １，７８０，０００ | １３１，３００ | ||||||
| １，７８０，０００ | １，７９０，０００ | １３２，３００ | ||||||
| １，７９０，０００ | １，８００，０００ | １３３，３００ | ||||||
| １，８００，０００ | １，８１０，０００ | １３４，３００ | ||||||
| １，８１０，０００ | １，８２０，０００ | １３５，３００ | 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２３０，７００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３，９３０，７００円を控除した金額 |
| １，８２０，０００ | １，８３０，０００ | １３６，３００ | ||||||
| １，８３０，０００ | １，８４０，０００ | １３７，３００ | ||||||
| １，８４０，０００ | １，８５０，０００ | １３８，３００ | ||||||
| １，８５０，０００ | １，８６０，０００ | １３９，３００ | ||||||
| １，８６０，０００ | １，８７０，０００ | １４０，３００ | 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４３０，７００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６，１８０，７００円を控除した金額 |
| １，８７０，０００ | １，８８０，０００ | １４１，３００ | ||||||
| １，８８０，０００ | １，８９０，０００ | １４２，３００ | ||||||
| １，８９０，０００ | １，９００，０００ | １４３，３００ | ||||||
| １，９００，０００ | １，９１０，０００ | １４４，３００ | ||||||
| １，９１０，０００ | １，９２０，０００ | １４５，３００ | 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６３０，７００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９，１８０，７００円を控除した金額 | |
| １，９２０，０００ | １，９３０，０００ | １４６，３００ | ||||||
| １，９３０，０００ | １，９４０，０００ | １４７，３００ | ||||||
| １，９４０，０００ | １，９５０，０００ | １４８，３００ | ||||||
| １，９５０，０００ | １，９６０，０００ | １４９，３００ | ||||||
| １，９６０，０００ | １，９７０，０００ | １５０，３００ | 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９３０，７００円を控除した金額 | |||
| １，９７０，０００ | １，９８０，０００ | １５１，３００ | ||||||
| １，９８０，０００ | １，９９０，０００ | １５２，３００ | ||||||
| １，９９０，０００ | ２，０００，０００ | １５３，３００ | ||||||
（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。