Supplementary Provisions, Article 3, paragraph (1)
第一項
With regard to income tax for 1968, the terms set forth in the middle column of the following table in the provisions of the new Act set forth in the left-hand column of that table are deemed to be replaced with the terms set forth in the right-hand column of that table, respectively.
| Article 28, paragraph (3) (Salary Income Deduction) | (i) if the taxpayer's revenue as prescribed in the preceding paragraph is 900,000 yen or less: the sum total of 100,000 yen plus 20% of the difference arrived at when 100,000 yen is deducted from the taxpayer's revenue (ii) if the taxpayer's revenue as prescribed in the preceding paragraph is over 900,000 yen but less than 1,100,000 yen: the sum total of 260,000 yen plus 10% of the difference arrived at when 900,000 yen is deducted from the taxpayer's revenue (iii) if the taxpayer's revenue as prescribed in the preceding paragraph is 1,100,000 yen or more: 280,000 yen | (i) if the taxpayer's revenue as prescribed in the preceding paragraph is 695,000 yen or less: the sum total of 95,000 yen plus 20% of the difference arrived at when 95,000 yen is deducted from the taxpayer's revenue (ii) if the taxpayer's revenue as prescribed in the preceding paragraph is over 695,000 yen but not more than 895,000 yen: the sum total of 215,000 yen plus 17.5% of the difference arrived at when 695,000 yen is deducted from the taxpayer's revenue (iii) if the taxpayer's revenue as prescribed in the preceding paragraph is over 895,000 yen but less than 1,095,000 yen: the sum total of 250,000 yen plus 7.5% of the difference arrived at when 895,000 yen is deducted from the taxpayer's revenue (iv) if the taxpayer's revenue as prescribed in the preceding paragraph is 1,095,000 yen or more: 265,000 yen |
| Article 79, paragraphs (1) and (2) (Disability Deduction) | 80,000 yen | 77,500 yen |
| 120,000 yen | 107,500 yen | |
| Article 80, paragraph (1) (Deduction for Aged Persons) | 80,000 yen | 77,500 yen |
| Article 81, paragraph (1) (Widow Deduction) | 80,000 yen | 77,500 yen |
| Article 82, paragraph (1) (Working Student Deduction) | 80,000 yen | 77,500 yen |
| Article 83, paragraph (1) (Spousal Deduction) | 160,000 yen | 157,500 yen |
| Article 84, paragraph (1) (Deduction for Dependents) | 80,000 yen | 77,500 yen |
| Article 84, paragraph (2) | In the case referred to in the preceding paragraph, if the Resident has no spouse, the amount of the deduction under that paragraph for one of the Resident's dependents is 100,000 yen. | In the case referred to in the preceding paragraph, the amount of the deduction under that paragraph for the dependents set forth in the following items is the amount set forth in each of those items: (i) one of the dependents of a Resident who has no spouse: 95,000 yen (ii) in the case where two or more Residents who have spouses have their living expenses paid from the same resources (limited to the case where none of those Residents has a Claimable Spouse), one of the dependents of the one of those Residents specified by Cabinet Order: 80,000 yen |
| Article 86, paragraph (1) (Basic Personal Exemption) | 160,000 yen | 157,500 yen |
| Article 90, paragraph (2) (Averaging Taxation on Fluctuating Income and Ad Hoc Income) | 1,000,000 yen or less | less than 1,000,000 yen |
| Appended Table II | Appended Table I of the Supplementary Provisions of the Act Partially Amending the Income Tax Act (Act No. 21 of 1968; hereinafter referred to as the "amending Act") | |
| Article 190, item (ii) (Year-End Adjustment) | the attached table to Appended Table VII | the attached table to Appended Table V of the Supplementary Provisions of the amending Act |
| Appended Table VII | Appended Table V of the Supplementary Provisions of the amending Act | |
| Article 194, paragraph (1), item (vi) (Salary Income Earner's Return for Deduction for Dependents, Etc.) | Article 84, paragraph (2) | Article 84, paragraph (2) as its terms are deemed to be replaced pursuant to Article 3, paragraph (1) (Special Provisions on Income Deductions and the Calculation of Tax Amount for Income Tax for 1968) of the Supplementary Provisions of the amending Act |
| that fact | the fact that the provisions of item (i) or item (ii) of that paragraph apply | |
| Article 201, paragraph (1) (Amount of Tax Withheld from Retirement Income) | Appended Table VIII | Appended Table VI of the Supplementary Provisions of the amending Act |
昭和四十三年分の所得税については、次の表の上欄に掲げる新法の規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句にそれぞれ読み替えるものとする。
| 第二十八条第三項（給与所得控除） | 一 前項に規定する収入金額が九十万円以下である場合 十万円と当該収入金額から十万円を控除した金額の十分の二に相当する金額との合計額 二 前項に規定する収入金額が九十万円をこえ百十万円未満である場合 二十六万円と当該収入金額から九十万円を控除した金額の十分の一に相当する金額との合計額 三 前項に規定する収入金額が百十万円以上である場合 二十八万円 | 一 前項に規定する収入金額が六十九万五千円以下である場合 九万五千円と当該収入金額から九万五千円を控除した金額の十分の二に相当する金額との合計額 二 前項に規定する収入金額が六十九万五千円をこえ八十九万五千円以下である場合 二十一万五千円と当該収入金額から六十九万五千円を控除した金額の十分の一・七五に相当する金額との合計額 三 前項に規定する収入金額が八十九万五千円をこえ百九万五千円未満である場合 二十五万円と当該収入金額から八十九万五千円を控除した金額の十分の〇・七五に相当する金額との合計額 四 前項に規定する収入金額が百九万五千円以上である場合 二十六万五千円 |
| 第七十九条第一項及び第二項（障害者控除） | 八万円 | 七万七千五百円 |
| 十二万円 | 十万七千五百円 | |
| 第八十条第一項（老年者控除） | 八万円 | 七万七千五百円 |
| 第八十一条第一項（寡婦控除） | 八万円 | 七万七千五百円 |
| 第八十二条第一項（勤労学生控除） | 八万円 | 七万七千五百円 |
| 第八十三条第一項（配偶者控除） | 十六万円 | 十五万七千五百円 |
| 第八十四条第一項（扶養控除） | 八万円 | 七万七千五百円 |
| 第八十四条第二項 | 前項の場合において、居住者に配偶者がないときは、その扶養親族のうち一人についての同項の控除の額は、十万円とする。 | 前項の場合において、次の各号に掲げる扶養親族についての同項の控除の額は、当該各号に掲げる金額とする。 一 配偶者を有しない居住者の扶養親族のうちの一人 九万五千円 二 配偶者を有する二以上の居住者が生計を一にしている場合（これらの居住者のうちに控除対象配偶者を有する者がいない場合に限る。）におけるこれらの居住者のうち政令で定めるものの扶養親族のうちの一人 八万円 |
| 第八十六条第一項（基礎控除） | 十六万円 | 十五万七千五百円 |
| 第九十条第二項（変動所得及び臨時所得の平均課税） | 百万円以下 | 百万円未満 |
| 別表第二 | 所得税法の一部を改正する法律（昭和四十三年法律第二十一号。以下「改正法」という。）附則別表第一 | |
| 第百九十条第二号（年末調整） | 別表第七の附表 | 改正法附則別表第五の附表 |
| 別表第七 | 改正法附則別表第五 | |
| 第百九十四条第一項第六号（給与所得者の扶養控除等申告書） | 第八十四条第二項 | 改正法附則第三条第一項（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第八十四条第二項 |
| その旨 | 同項第一号又は第二号の規定の適用を受ける旨 | |
| 第二百一条第一項（退職所得に係る源泉徴収税額） | 別表第八 | 改正法附則別表第六 |