Supplementary Provisions, Appended Table 1
附則別表第一昭和４４年分の所得税の簡易税額表
(1)
| Taxable gross income, adjusted income or taxable retirement income (a) | Tax amount (b) | Ratio of (b) to (a) | Taxable gross income, adjusted income or taxable retirement income (a) | Tax amount (b) | Ratio of (b) to (a) | Taxable gross income, adjusted income or taxable retirement income (a) | Tax amount (b) | Ratio of (b) to (a) | |||
| 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 | 0 | 51,000 | 52,000 | 4,900 | 9.8 | 137,000 | 139,000 | 13,500 | 9.8 | |
| 2,000 | 3,000 | 100 | 9.8 | 52,000 | 53,000 | 5,000 | 9.8 | 139,000 | 141,000 | 13,700 | 9.8 |
| 3,000 | 4,000 | 200 | 9.8 | 53,000 | 54,000 | 5,100 | 9.8 | 141,000 | 143,000 | 13,900 | 9.8 |
| 4,000 | 5,000 | 300 | 9.8 | 54,000 | 55,000 | 5,200 | 9.8 | 143,000 | 145,000 | 14,100 | 9.8 |
| 5,000 | 6,000 | 400 | 9.8 | 55,000 | 56,000 | 5,300 | 9.8 | 145,000 | 147,000 | 14,300 | 9.8 |
| 6,000 | 7,000 | 500 | 9.8 | 56,000 | 57,000 | 5,400 | 9.8 | 147,000 | 149,000 | 14,500 | 9.8 |
| 7,000 | 8,000 | 600 | 9.8 | 57,000 | 58,000 | 5,500 | 9.8 | 149,000 | 151,000 | 14,700 | 9.8 |
| 8,000 | 9,000 | 700 | 9.8 | 58,000 | 59,000 | 5,600 | 9.8 | 151,000 | 153,000 | 14,900 | 9.8 |
| 9,000 | 10,000 | 800 | 9.8 | 59,000 | 60,000 | 5,700 | 9.8 | 153,000 | 155,000 | 15,100 | 9.8 |
| 10,000 | 11,000 | 900 | 9.8 | 60,000 | 61,000 | 5,800 | 9.8 | 155,000 | 157,000 | 15,300 | 9.8 |
| 11,000 | 12,000 | 1,000 | 9.8 | 61,000 | 62,000 | 5,900 | 9.8 | 157,000 | 159,000 | 15,500 | 9.8 |
| 12,000 | 13,000 | 1,100 | 9.8 | 62,000 | 63,000 | 6,000 | 9.8 | 159,000 | 161,000 | 15,700 | 9.8 |
| 13,000 | 14,000 | 1,200 | 9.8 | 63,000 | 64,000 | 6,100 | 9.8 | 161,000 | 163,000 | 15,900 | 9.8 |
| 14,000 | 15,000 | 1,300 | 9.8 | 64,000 | 65,000 | 6,200 | 9.8 | 163,000 | 165,000 | 16,100 | 9.8 |
| 15,000 | 16,000 | 1,400 | 9.8 | 65,000 | 67,000 | 6,300 | 9.8 | 165,000 | 167,000 | 16,300 | 9.8 |
| 16,000 | 17,000 | 1,500 | 9.8 | 67,000 | 69,000 | 6,500 | 9.8 | 167,000 | 169,000 | 16,500 | 9.8 |
| 17,000 | 18,000 | 1,600 | 9.8 | 69,000 | 71,000 | 6,700 | 9.8 | 169,000 | 171,000 | 16,700 | 9.8 |
| 18,000 | 19,000 | 1,700 | 9.8 | 71,000 | 73,000 | 6,900 | 9.8 | 171,000 | 173,000 | 16,900 | 9.8 |
| 19,000 | 20,000 | 1,800 | 9.8 | 73,000 | 75,000 | 7,100 | 9.8 | 173,000 | 175,000 | 17,100 | 9.8 |
| 20,000 | 21,000 | 1,900 | 9.8 | 75,000 | 77,000 | 7,300 | 9.8 | 175,000 | 177,000 | 17,300 | 9.8 |
| 21,000 | 22,000 | 2,000 | 9.8 | 77,000 | 79,000 | 7,500 | 9.8 | 177,000 | 179,000 | 17,500 | 9.8 |
| 22,000 | 23,000 | 2,100 | 9.8 | 79,000 | 81,000 | 7,700 | 9.8 | 179,000 | 181,000 | 17,700 | 9.8 |
| 23,000 | 24,000 | 2,200 | 9.8 | 81,000 | 83,000 | 7,900 | 9.8 | 181,000 | 183,000 | 17,900 | 9.8 |
| 24,000 | 25,000 | 2,300 | 9.8 | 83,000 | 85,000 | 8,100 | 9.8 | 183,000 | 185,000 | 18,100 | 9.8 |
| 25,000 | 26,000 | 2,400 | 9.8 | 85,000 | 87,000 | 8,300 | 9.8 | 185,000 | 187,000 | 18,300 | 9.8 |
| 26,000 | 27,000 | 2,500 | 9.8 | 87,000 | 89,000 | 8,500 | 9.8 | 187,000 | 189,000 | 18,500 | 9.8 |
| 27,000 | 28,000 | 2,600 | 9.8 | 89,000 | 91,000 | 8,700 | 9.8 | 189,000 | 191,000 | 18,700 | 9.8 |
| 28,000 | 29,000 | 2,700 | 9.8 | 91,000 | 93,000 | 8,900 | 9.8 | 191,000 | 193,000 | 18,900 | 9.8 |
| 29,000 | 30,000 | 2,800 | 9.8 | 93,000 | 95,000 | 9,100 | 9.8 | 193,000 | 195,000 | 19,100 | 9.8 |
| 30,000 | 31,000 | 2,900 | 9.8 | 95,000 | 97,000 | 9,300 | 9.8 | 195,000 | 198,000 | 19,300 | 9.8 |
| 31,000 | 32,000 | 3,000 | 9.8 | 97,000 | 99,000 | 9,500 | 9.8 | 198,000 | 201,000 | 19,600 | 9.8 |
| 32,000 | 33,000 | 3,100 | 9.8 | 99,000 | 101,000 | 9,700 | 9.8 | 201,000 | 204,000 | 19,900 | 9.8 |
| 33,000 | 34,000 | 3,200 | 9.8 | 101,000 | 103,000 | 9,900 | 9.8 | 204,000 | 207,000 | 20,200 | 9.8 |
| 34,000 | 35,000 | 3,300 | 9.8 | 103,000 | 105,000 | 10,100 | 9.8 | 207,000 | 210,000 | 20,500 | 9.8 |
| 35,000 | 36,000 | 3,400 | 9.8 | 105,000 | 107,000 | 10,300 | 9.8 | 210,000 | 213,000 | 20,800 | 9.8 |
| 36,000 | 37,000 | 3,500 | 9.8 | 107,000 | 109,000 | 10,500 | 9.8 | 213,000 | 216,000 | 21,100 | 9.8 |
| 37,000 | 38,000 | 3,600 | 9.8 | 109,000 | 111,000 | 10,700 | 9.8 | 216,000 | 219,000 | 21,400 | 9.8 |
| 38,000 | 39,000 | 3,700 | 9.8 | 111,000 | 113,000 | 10,900 | 9.8 | 219,000 | 222,000 | 21,700 | 9.8 |
| 39,000 | 40,000 | 3,800 | 9.8 | 113,000 | 115,000 | 11,100 | 9.8 | 222,000 | 225,000 | 22,000 | 9.8 |
| 40,000 | 41,000 | 3,900 | 9.8 | 115,000 | 117,000 | 11,300 | 9.8 | 225,000 | 228,000 | 22,300 | 9.8 |
| 41,000 | 42,000 | 4,000 | 9.8 | 117,000 | 119,000 | 11,500 | 9.8 | 228,000 | 231,000 | 22,600 | 9.8 |
| 42,000 | 43,000 | 4,100 | 9.8 | 119,000 | 121,000 | 11,700 | 9.8 | 231,000 | 234,000 | 22,900 | 9.8 |
| 43,000 | 44,000 | 4,200 | 9.8 | 121,000 | 123,000 | 11,900 | 9.8 | 234,000 | 237,000 | 23,200 | 9.8 |
| 44,000 | 45,000 | 4,300 | 9.8 | 123,000 | 125,000 | 12,100 | 9.8 | 237,000 | 240,000 | 23,500 | 9.8 |
| 45,000 | 46,000 | 4,400 | 9.8 | 125,000 | 127,000 | 12,300 | 9.8 | 240,000 | 243,000 | 23,800 | 9.8 |
| 46,000 | 47,000 | 4,500 | 9.8 | 127,000 | 129,000 | 12,500 | 9.8 | 243,000 | 246,000 | 24,100 | 9.8 |
| 47,000 | 48,000 | 4,600 | 9.8 | 129,000 | 131,000 | 12,700 | 9.8 | 246,000 | 249,000 | 24,400 | 9.8 |
| 48,000 | 49,000 | 4,700 | 9.8 | 131,000 | 133,000 | 12,900 | 9.8 | 249,000 | 252,000 | 24,700 | 9.8 |
| 49,000 | 50,000 | 4,800 | 9.8 | 133,000 | 135,000 | 13,100 | 9.8 | 252,000 | 255,000 | 25,000 | 9.8 |
| 50,000 | 51,000 | 4,900 | 9.8 | 135,000 | 137,000 | 13,300 | 9.8 | 255,000 | 258,000 | 25,300 | 9.8 |
(2)
| Taxable gross income, adjusted income or taxable retirement income (a) | Tax amount (b) | Ratio of (b) to (a) | Taxable gross income, adjusted income or taxable retirement income (a) | Tax amount (b) | Ratio of (b) to (a) | Taxable gross income, adjusted income or taxable retirement income (a) | Tax amount (b) | Ratio of (b) to (a) | |||
| 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 | 25,600 | 9.8 | 414,000 | 418,000 | 45,900 | 11 | 614,000 | 618,000 | 74,900 | 12 |
| 261,000 | 264,000 | 25,900 | 9.8 | 418,000 | 422,000 | 46,500 | 11 | 618,000 | 622,000 | 75,700 | 12 |
| 264,000 | 267,000 | 26,200 | 9.8 | 422,000 | 426,000 | 47,100 | 11 | 622,000 | 626,000 | 76,400 | 12 |
| 267,000 | 270,000 | 26,500 | 9.8 | 426,000 | 430,000 | 47,600 | 11 | 626,000 | 630,000 | 77,200 | 12 |
| 270,000 | 273,000 | 26,800 | 9.8 | 430,000 | 434,000 | 48,200 | 11 | 630,000 | 634,000 | 77,900 | 12 |
| 273,000 | 276,000 | 27,100 | 9.8 | 434,000 | 438,000 | 48,800 | 11 | 634,000 | 638,000 | 78,600 | 12 |
| 276,000 | 279,000 | 27,400 | 9.8 | 438,000 | 442,000 | 49,300 | 11 | 638,000 | 642,000 | 79,400 | 12 |
| 279,000 | 282,000 | 27,700 | 9.8 | 442,000 | 446,000 | 49,900 | 11 | 642,000 | 646,000 | 80,100 | 12 |
| 282,000 | 285,000 | 28,000 | 9.8 | 446,000 | 450,000 | 50,500 | 11 | 646,000 | 650,000 | 80,900 | 12 |
| 285,000 | 288,000 | 28,300 | 9.8 | 450,000 | 454,000 | 51,100 | 11 | 650,000 | 655,000 | 81,600 | 12 |
| 288,000 | 291,000 | 28,600 | 9.8 | 454,000 | 458,000 | 51,600 | 11 | 655,000 | 660,000 | 82,500 | 12 |
| 291,000 | 294,000 | 28,900 | 9.8 | 458,000 | 462,000 | 52,200 | 11 | 660,000 | 665,000 | 83,500 | 12 |
| 294,000 | 297,000 | 29,200 | 9.8 | 462,000 | 466,000 | 52,800 | 11 | 665,000 | 670,000 | 84,400 | 12 |
| 297,000 | 300,000 | 29,500 | 9.8 | 466,000 | 470,000 | 53,300 | 11 | 670,000 | 675,000 | 85,300 | 12 |
| 300,000 | 303,000 | 29,800 | 9.8 | 470,000 | 474,000 | 53,900 | 11 | 675,000 | 680,000 | 86,200 | 12 |
| 303,000 | 306,000 | 30,200 | 9.8 | 474,000 | 478,000 | 54,500 | 11 | 680,000 | 685,000 | 87,200 | 12 |
| 306,000 | 309,000 | 30,600 | 10 | 478,000 | 482,000 | 55,000 | 11 | 685,000 | 690,000 | 88,100 | 12 |
| 309,000 | 312,000 | 31,000 | 10 | 482,000 | 486,000 | 55,600 | 11 | 690,000 | 695,000 | 89,000 | 12 |
| 312,000 | 315,000 | 31,500 | 10 | 486,000 | 490,000 | 56,200 | 11 | 695,000 | 700,000 | 89,900 | 12 |
| 315,000 | 318,000 | 31,900 | 10 | 490,000 | 494,000 | 56,700 | 11 | 700,000 | 705,000 | 90,900 | 12 |
| 318,000 | 321,000 | 32,300 | 10 | 494,000 | 498,000 | 57,300 | 11 | 705,000 | 710,000 | 91,800 | 13 |
| 321,000 | 324,000 | 32,700 | 10 | 498,000 | 502,000 | 57,900 | 11 | 710,000 | 715,000 | 92,700 | 13 |
| 324,000 | 327,000 | 33,200 | 10 | 502,000 | 506,000 | 58,400 | 11 | 715,000 | 720,000 | 93,600 | 13 |
| 327,000 | 330,000 | 33,600 | 10 | 506,000 | 510,000 | 59,000 | 11 | 720,000 | 725,000 | 94,600 | 13 |
| 330,000 | 333,000 | 34,000 | 10 | 510,000 | 514,000 | 59,600 | 11 | 725,000 | 730,000 | 95,500 | 13 |
| 333,000 | 336,000 | 34,400 | 10 | 514,000 | 518,000 | 60,100 | 11 | 730,000 | 735,000 | 96,400 | 13 |
| 336,000 | 339,000 | 34,900 | 10 | 518,000 | 522,000 | 60,700 | 11 | 735,000 | 740,000 | 97,300 | 13 |
| 339,000 | 342,000 | 35,300 | 10 | 522,000 | 526,000 | 61,300 | 11 | 740,000 | 745,000 | 98,300 | 13 |
| 342,000 | 345,000 | 35,700 | 10 | 526,000 | 530,000 | 61,800 | 11 | 745,000 | 750,000 | 99,200 | 13 |
| 345,000 | 348,000 | 36,100 | 10 | 530,000 | 534,000 | 62,400 | 11 | 750,000 | 755,000 | 100,100 | 13 |
| 348,000 | 351,000 | 36,600 | 10 | 534,000 | 538,000 | 63,000 | 11 | 755,000 | 760,000 | 101,000 | 13 |
| 351,000 | 354,000 | 37,000 | 10 | 538,000 | 542,000 | 63,500 | 11 | 760,000 | 765,000 | 102,000 | 13 |
| 354,000 | 357,000 | 37,400 | 10 | 542,000 | 546,000 | 64,100 | 11 | 765,000 | 770,000 | 102,900 | 13 |
| 357,000 | 360,000 | 37,800 | 10 | 546,000 | 550,000 | 64,700 | 11 | 770,000 | 775,000 | 103,800 | 13 |
| 360,000 | 363,000 | 38,300 | 10 | 550,000 | 554,000 | 65,300 | 11 | 775,000 | 780,000 | 104,700 | 13 |
| 363,000 | 366,000 | 38,700 | 10 | 554,000 | 558,000 | 65,800 | 11 | 780,000 | 785,000 | 105,700 | 13 |
| 366,000 | 369,000 | 39,100 | 10 | 558,000 | 562,000 | 66,400 | 11 | 785,000 | 790,000 | 106,600 | 13 |
| 369,000 | 372,000 | 39,500 | 10 | 562,000 | 566,000 | 67,000 | 11 | 790,000 | 795,000 | 107,500 | 13 |
| 372,000 | 375,000 | 40,000 | 10 | 566,000 | 570,000 | 67,500 | 11 | 795,000 | 800,000 | 108,400 | 13 |
| 375,000 | 378,000 | 40,400 | 10 | 570,000 | 574,000 | 68,100 | 11 | 800,000 | 805,000 | 109,400 | 13 |
| 378,000 | 381,000 | 40,800 | 10 | 574,000 | 578,000 | 68,700 | 11 | 805,000 | 810,000 | 110,300 | 13 |
| 381,000 | 384,000 | 41,300 | 10 | 578,000 | 582,000 | 69,200 | 11 | 810,000 | 815,000 | 111,200 | 13 |
| 384,000 | 387,000 | 41,700 | 10 | 582,000 | 586,000 | 69,800 | 11 | 815,000 | 820,000 | 112,100 | 13 |
| 387,000 | 390,000 | 42,100 | 10 | 586,000 | 590,000 | 70,400 | 12 | 820,000 | 825,000 | 113,100 | 13 |
| 390,000 | 394,000 | 42,500 | 10 | 590,000 | 594,000 | 70,900 | 12 | 825,000 | 830,000 | 114,000 | 13 |
| 394,000 | 398,000 | 43,100 | 10 | 594,000 | 598,000 | 71,500 | 12 | 830,000 | 835,000 | 114,900 | 13 |
| 398,000 | 402,000 | 43,700 | 10 | 598,000 | 602,000 | 72,100 | 12 | 835,000 | 840,000 | 115,800 | 13 |
| 402,000 | 406,000 | 44,200 | 10 | 602,000 | 606,000 | 72,700 | 12 | 840,000 | 845,000 | 116,800 | 13 |
| 406,000 | 410,000 | 44,800 | 11 | 606,000 | 610,000 | 73,500 | 12 | 845,000 | 850,000 | 117,700 | 13 |
| 410,000 | 414,000 | 45,400 | 11 | 610,000 | 614,000 | 74,200 | 12 | 850,000 | 855,000 | 118,600 | 13 |
(3)
| Taxable gross income, adjusted income or taxable retirement income (a) | Tax amount (b) | Ratio of (b) to (a) | Taxable gross income, adjusted income or taxable retirement income (a) | Tax amount (b) | Ratio of (b) to (a) | Taxable gross income, adjusted income or taxable retirement income (a) | Tax amount (b) | Ratio of (b) to (a) | |||
| At least | Less than | At least | Less than | At least | Less than | ||||||
| yen | yen | yen | % | yen | yen | % | yen | yen | % | ||
| 855,000 | 860,000 | 119,500 | 13 | 2,000,000 | 2,200,000 | The amount arrived at by deducting 205,100 yen from the amount calculated by multiplying the amount in (a) by 30% | 10,000,000 | 20,000,000 | The amount arrived at by deducting 1,541,500 yen from the amount calculated by multiplying the amount in (a) by 55% | ||
| 860,000 | 865,000 | 120,500 | 14 | ||||||||
| 865,000 | 870,000 | 121,400 | 14 | ||||||||
| 870,000 | 875,000 | 122,300 | 14 | ||||||||
| 875,000 | 880,000 | 123,200 | 14 | ||||||||
| 880,000 | 885,000 | 124,200 | 14 | 2,200,000 | 2,500,000 | The amount arrived at by deducting 231,500 yen from the amount calculated by multiplying the amount in (a) by 31.2% | 20,000,000 | 30,000,000 | The amount arrived at by deducting 2,541,500 yen from the amount calculated by multiplying the amount in (a) by 60% | ||
| 885,000 | 890,000 | 125,100 | 14 | ||||||||
| 890,000 | 895,000 | 126,000 | 14 | ||||||||
| 895,000 | 900,000 | 126,900 | 14 | ||||||||
| 900,000 | 905,000 | 127,900 | 14 | ||||||||
| 905,000 | 910,000 | 128,800 | 14 | 2,500,000 | 3,000,000 | The amount arrived at by deducting 306,500 yen from the amount calculated by multiplying the amount in (a) by 34.2% | 30,000,000 | 45,000,000 | The amount arrived at by deducting 4,041,500 yen from the amount calculated by multiplying the amount in (a) by 65% | ||
| 910,000 | 915,000 | 129,700 | 14 | ||||||||
| 915,000 | 920,000 | 130,600 | 14 | ||||||||
| 920,000 | 925,000 | 131,600 | 14 | ||||||||
| 925,000 | 930,000 | 132,500 | 14 | ||||||||
| 930,000 | 935,000 | 133,400 | 14 | 3,000,000 | 4,000,000 | The amount arrived at by deducting 435,500 yen from the amount calculated by multiplying the amount in (a) by 38.5% | 45,000,000 | 60,000,000 | The amount arrived at by deducting 6,291,500 yen from the amount calculated by multiplying the amount in (a) by 70% | ||
| 935,000 | 940,000 | 134,300 | 14 | ||||||||
| 940,000 | 945,000 | 135,300 | 14 | ||||||||
| 945,000 | 950,000 | 136,200 | 14 | ||||||||
| 950,000 | 955,000 | 137,100 | 14 | ||||||||
| 955,000 | 960,000 | 138,000 | 14 | 4,000,000 | 5,000,000 | The amount arrived at by deducting 603,500 yen from the amount calculated by multiplying the amount in (a) by 42.7% | 60,000,000 | 65,000,000 | The amount arrived at by deducting 7,011,500 yen from the amount calculated by multiplying the amount in (a) by 71.2% | ||
| 960,000 | 965,000 | 139,000 | 14 | ||||||||
| 965,000 | 970,000 | 139,900 | 14 | ||||||||
| 970,000 | 975,000 | 140,800 | 14 | ||||||||
| 975,000 | 980,000 | 141,700 | 14 | ||||||||
| 980,000 | 985,000 | 142,700 | 14 | 5,000,000 | 6,000,000 | The amount arrived at by deducting 753,500 yen from the amount calculated by multiplying the amount in (a) by 45.7% | 65,000,000 yen or more | The amount arrived at by deducting 9,481,500 yen from the amount calculated by multiplying the amount in (a) by 75% | |||
| 985,000 | 990,000 | 143,600 | 14 | ||||||||
| 990,000 | 995,000 | 144,500 | 14 | ||||||||
| 995,000 | 1,000,000 | 145,400 | 14 | ||||||||
| 1,000,000 | 1,500,000 | The amount arrived at by deducting 80,600 yen from the amount calculated by multiplying the amount in (a) by 22.7% | 6,000,000 | 7,000,000 | The amount arrived at by deducting 831,500 yen from the amount calculated by multiplying the amount in (a) by 47% | ||||||
| 1,500,000 | 2,000,000 | The amount arrived at by deducting 145,100 yen from the amount calculated by multiplying the amount in (a) by 27% | 7,000,000 | 10,000,000 | The amount arrived at by deducting 1,041,500 yen from the amount calculated by multiplying the amount in (a) by 50% | ||||||
(Note) In this table, "adjusted income" means the adjusted income prescribed in Article 90, paragraph (1), item (i) (Averaging Taxation on Fluctuating Income and Ad Hoc Income) of the new Act.
(Remarks) (1) To find the tax amount on taxable gross income, adjusted income or taxable retirement income, find the applicable row in the "Taxable gross income, adjusted income or taxable retirement income (a)" column according to the taxable gross income, adjusted income or taxable retirement income; the amount entered in the "Tax amount (b)" column of that row is the tax amount sought. (2) To find the ratio prescribed in Article 90, paragraph (2) of the new Act 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 1969) of the Supplementary Provisions, find the applicable row in the "Taxable gross income, adjusted income or taxable retirement income (a)" column according to the adjusted income; the rate entered in the "Ratio of (b) to (a)" column of that row is the ratio sought.
（一）
| 課税総所得金額、調整所得金額又は課税退職所得金額（イ） | 税額（ロ） | （ロ）の（イ）に対する割合 | 課税総所得金額、調整所得金額又は課税退職所得金額（イ） | 税額（ロ） | （ロ）の（イ）に対する割合 | 課税総所得金額、調整所得金額又は課税退職所得金額（イ） | 税額（ロ） | （ロ）の（イ）に対する割合 | |||
| 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 | ０ | ５１，０００ | ５２，０００ | ４，９００ | ９．８ | １３７，０００ | １３９，０００ | １３，５００ | ９．８ | |
| ２，０００ | ３，０００ | １００ | ９．８ | ５２，０００ | ５３，０００ | ５，０００ | ９．８ | １３９，０００ | １４１，０００ | １３，７００ | ９．８ |
| ３，０００ | ４，０００ | ２００ | ９．８ | ５３，０００ | ５４，０００ | ５，１００ | ９．８ | １４１，０００ | １４３，０００ | １３，９００ | ９．８ |
| ４，０００ | ５，０００ | ３００ | ９．８ | ５４，０００ | ５５，０００ | ５，２００ | ９．８ | １４３，０００ | １４５，０００ | １４，１００ | ９．８ |
| ５，０００ | ６，０００ | ４００ | ９．８ | ５５，０００ | ５６，０００ | ５，３００ | ９．８ | １４５，０００ | １４７，０００ | １４，３００ | ９．８ |
| ６，０００ | ７，０００ | ５００ | ９．８ | ５６，０００ | ５７，０００ | ５，４００ | ９．８ | １４７，０００ | １４９，０００ | １４，５００ | ９．８ |
| ７，０００ | ８，０００ | ６００ | ９．８ | ５７，０００ | ５８，０００ | ５，５００ | ９．８ | １４９，０００ | １５１，０００ | １４，７００ | ９．８ |
| ８，０００ | ９，０００ | ７００ | ９．８ | ５８，０００ | ５９，０００ | ５，６００ | ９．８ | １５１，０００ | １５３，０００ | １４，９００ | ９．８ |
| ９，０００ | １０，０００ | ８００ | ９．８ | ５９，０００ | ６０，０００ | ５，７００ | ９．８ | １５３，０００ | １５５，０００ | １５，１００ | ９．８ |
| １０，０００ | １１，０００ | ９００ | ９．８ | ６０，０００ | ６１，０００ | ５，８００ | ９．８ | １５５，０００ | １５７，０００ | １５，３００ | ９．８ |
| １１，０００ | １２，０００ | １，０００ | ９．８ | ６１，０００ | ６２，０００ | ５，９００ | ９．８ | １５７，０００ | １５９，０００ | １５，５００ | ９．８ |
| １２，０００ | １３，０００ | １，１００ | ９．８ | ６２，０００ | ６３，０００ | ６，０００ | ９．８ | １５９，０００ | １６１，０００ | １５，７００ | ９．８ |
| １３，０００ | １４，０００ | １，２００ | ９．８ | ６３，０００ | ６４，０００ | ６，１００ | ９．８ | １６１，０００ | １６３，０００ | １５，９００ | ９．８ |
| １４，０００ | １５，０００ | １，３００ | ９．８ | ６４，０００ | ６５，０００ | ６，２００ | ９．８ | １６３，０００ | １６５，０００ | １６，１００ | ９．８ |
| １５，０００ | １６，０００ | １，４００ | ９．８ | ６５，０００ | ６７，０００ | ６，３００ | ９．８ | １６５，０００ | １６７，０００ | １６，３００ | ９．８ |
| １６，０００ | １７，０００ | １，５００ | ９．８ | ６７，０００ | ６９，０００ | ６，５００ | ９．８ | １６７，０００ | １６９，０００ | １６，５００ | ９．８ |
| １７，０００ | １８，０００ | １，６００ | ９．８ | ６９，０００ | ７１，０００ | ６，７００ | ９．８ | １６９，０００ | １７１，０００ | １６，７００ | ９．８ |
| １８，０００ | １９，０００ | １，７００ | ９．８ | ７１，０００ | ７３，０００ | ６，９００ | ９．８ | １７１，０００ | １７３，０００ | １６，９００ | ９．８ |
| １９，０００ | ２０，０００ | １，８００ | ９．８ | ７３，０００ | ７５，０００ | ７，１００ | ９．８ | １７３，０００ | １７５，０００ | １７，１００ | ９．８ |
| ２０，０００ | ２１，０００ | １，９００ | ９．８ | ７５，０００ | ７７，０００ | ７，３００ | ９．８ | １７５，０００ | １７７，０００ | １７，３００ | ９．８ |
| ２１，０００ | ２２，０００ | ２，０００ | ９．８ | ７７，０００ | ７９，０００ | ７，５００ | ９．８ | １７７，０００ | １７９，０００ | １７，５００ | ９．８ |
| ２２，０００ | ２３，０００ | ２，１００ | ９．８ | ７９，０００ | ８１，０００ | ７，７００ | ９．８ | １７９，０００ | １８１，０００ | １７，７００ | ９．８ |
| ２３，０００ | ２４，０００ | ２，２００ | ９．８ | ８１，０００ | ８３，０００ | ７，９００ | ９．８ | １８１，０００ | １８３，０００ | １７，９００ | ９．８ |
| ２４，０００ | ２５，０００ | ２，３００ | ９．８ | ８３，０００ | ８５，０００ | ８，１００ | ９．８ | １８３，０００ | １８５，０００ | １８，１００ | ９．８ |
| ２５，０００ | ２６，０００ | ２，４００ | ９．８ | ８５，０００ | ８７，０００ | ８，３００ | ９．８ | １８５，０００ | １８７，０００ | １８，３００ | ９．８ |
| ２６，０００ | ２７，０００ | ２，５００ | ９．８ | ８７，０００ | ８９，０００ | ８，５００ | ９．８ | １８７，０００ | １８９，０００ | １８，５００ | ９．８ |
| ２７，０００ | ２８，０００ | ２，６００ | ９．８ | ８９，０００ | ９１，０００ | ８，７００ | ９．８ | １８９，０００ | １９１，０００ | １８，７００ | ９．８ |
| ２８，０００ | ２９，０００ | ２，７００ | ９．８ | ９１，０００ | ９３，０００ | ８，９００ | ９．８ | １９１，０００ | １９３，０００ | １８，９００ | ９．８ |
| ２９，０００ | ３０，０００ | ２，８００ | ９．８ | ９３，０００ | ９５，０００ | ９，１００ | ９．８ | １９３，０００ | １９５，０００ | １９，１００ | ９．８ |
| ３０，０００ | ３１，０００ | ２，９００ | ９．８ | ９５，０００ | ９７，０００ | ９，３００ | ９．８ | １９５，０００ | １９８，０００ | １９，３００ | ９．８ |
| ３１，０００ | ３２，０００ | ３，０００ | ９．８ | ９７，０００ | ９９，０００ | ９，５００ | ９．８ | １９８，０００ | ２０１，０００ | １９，６００ | ９．８ |
| ３２，０００ | ３３，０００ | ３，１００ | ９．８ | ９９，０００ | １０１，０００ | ９，７００ | ９．８ | ２０１，０００ | ２０４，０００ | １９，９００ | ９．８ |
| ３３，０００ | ３４，０００ | ３，２００ | ９．８ | １０１，０００ | １０３，０００ | ９，９００ | ９．８ | ２０４，０００ | ２０７，０００ | ２０，２００ | ９．８ |
| ３４，０００ | ３５，０００ | ３，３００ | ９．８ | １０３，０００ | １０５，０００ | １０，１００ | ９．８ | ２０７，０００ | ２１０，０００ | ２０，５００ | ９．８ |
| ３５，０００ | ３６，０００ | ３，４００ | ９．８ | １０５，０００ | １０７，０００ | １０，３００ | ９．８ | ２１０，０００ | ２１３，０００ | ２０，８００ | ９．８ |
| ３６，０００ | ３７，０００ | ３，５００ | ９．８ | １０７，０００ | １０９，０００ | １０，５００ | ９．８ | ２１３，０００ | ２１６，０００ | ２１，１００ | ９．８ |
| ３７，０００ | ３８，０００ | ３，６００ | ９．８ | １０９，０００ | １１１，０００ | １０，７００ | ９．８ | ２１６，０００ | ２１９，０００ | ２１，４００ | ９．８ |
| ３８，０００ | ３９，０００ | ３，７００ | ９．８ | １１１，０００ | １１３，０００ | １０，９００ | ９．８ | ２１９，０００ | ２２２，０００ | ２１，７００ | ９．８ |
| ３９，０００ | ４０，０００ | ３，８００ | ９．８ | １１３，０００ | １１５，０００ | １１，１００ | ９．８ | ２２２，０００ | ２２５，０００ | ２２，０００ | ９．８ |
| ４０，０００ | ４１，０００ | ３，９００ | ９．８ | １１５，０００ | １１７，０００ | １１，３００ | ９．８ | ２２５，０００ | ２２８，０００ | ２２，３００ | ９．８ |
| ４１，０００ | ４２，０００ | ４，０００ | ９．８ | １１７，０００ | １１９，０００ | １１，５００ | ９．８ | ２２８，０００ | ２３１，０００ | ２２，６００ | ９．８ |
| ４２，０００ | ４３，０００ | ４，１００ | ９．８ | １１９，０００ | １２１，０００ | １１，７００ | ９．８ | ２３１，０００ | ２３４，０００ | ２２，９００ | ９．８ |
| ４３，０００ | ４４，０００ | ４，２００ | ９．８ | １２１，０００ | １２３，０００ | １１，９００ | ９．８ | ２３４，０００ | ２３７，０００ | ２３，２００ | ９．８ |
| ４４，０００ | ４５，０００ | ４，３００ | ９．８ | １２３，０００ | １２５，０００ | １２，１００ | ９．８ | ２３７，０００ | ２４０，０００ | ２３，５００ | ９．８ |
| ４５，０００ | ４６，０００ | ４，４００ | ９．８ | １２５，０００ | １２７，０００ | １２，３００ | ９．８ | ２４０，０００ | ２４３，０００ | ２３，８００ | ９．８ |
| ４６，０００ | ４７，０００ | ４，５００ | ９．８ | １２７，０００ | １２９，０００ | １２，５００ | ９．８ | ２４３，０００ | ２４６，０００ | ２４，１００ | ９．８ |
| ４７，０００ | ４８，０００ | ４，６００ | ９．８ | １２９，０００ | １３１，０００ | １２，７００ | ９．８ | ２４６，０００ | ２４９，０００ | ２４，４００ | ９．８ |
| ４８，０００ | ４９，０００ | ４，７００ | ９．８ | １３１，０００ | １３３，０００ | １２，９００ | ９．８ | ２４９，０００ | ２５２，０００ | ２４，７００ | ９．８ |
| ４９，０００ | ５０，０００ | ４，８００ | ９．８ | １３３，０００ | １３５，０００ | １３，１００ | ９．８ | ２５２，０００ | ２５５，０００ | ２５，０００ | ９．８ |
| ５０，０００ | ５１，０００ | ４，９００ | ９．８ | １３５，０００ | １３７，０００ | １３，３００ | ９．８ | ２５５，０００ | ２５８，０００ | ２５，３００ | ９．８ |
（二）
| 課税総所得金額、調整所得金額又は課税退職所得金額（イ） | 税額（ロ） | （ロ）の（イ）に対する割合 | 課税総所得金額、調整所得金額又は課税退職所得金額（イ） | 税額（ロ） | （ロ）の（イ）に対する割合 | 課税総所得金額、調整所得金額又は課税退職所得金額（イ） | 税額（ロ） | （ロ）の（イ）に対する割合 | |||
| 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 | ２５，６００ | ９．８ | ４１４，０００ | ４１８，０００ | ４５，９００ | １１ | ６１４，０００ | ６１８，０００ | ７４，９００ | １２ |
| ２６１，０００ | ２６４，０００ | ２５，９００ | ９．８ | ４１８，０００ | ４２２，０００ | ４６，５００ | １１ | ６１８，０００ | ６２２，０００ | ７５，７００ | １２ |
| ２６４，０００ | ２６７，０００ | ２６，２００ | ９．８ | ４２２，０００ | ４２６，０００ | ４７，１００ | １１ | ６２２，０００ | ６２６，０００ | ７６，４００ | １２ |
| ２６７，０００ | ２７０，０００ | ２６，５００ | ９．８ | ４２６，０００ | ４３０，０００ | ４７，６００ | １１ | ６２６，０００ | ６３０，０００ | ７７，２００ | １２ |
| ２７０，０００ | ２７３，０００ | ２６，８００ | ９．８ | ４３０，０００ | ４３４，０００ | ４８，２００ | １１ | ６３０，０００ | ６３４，０００ | ７７，９００ | １２ |
| ２７３，０００ | ２７６，０００ | ２７，１００ | ９．８ | ４３４，０００ | ４３８，０００ | ４８，８００ | １１ | ６３４，０００ | ６３８，０００ | ７８，６００ | １２ |
| ２７６，０００ | ２７９，０００ | ２７，４００ | ９．８ | ４３８，０００ | ４４２，０００ | ４９，３００ | １１ | ６３８，０００ | ６４２，０００ | ７９，４００ | １２ |
| ２７９，０００ | ２８２，０００ | ２７，７００ | ９．８ | ４４２，０００ | ４４６，０００ | ４９，９００ | １１ | ６４２，０００ | ６４６，０００ | ８０，１００ | １２ |
| ２８２，０００ | ２８５，０００ | ２８，０００ | ９．８ | ４４６，０００ | ４５０，０００ | ５０，５００ | １１ | ６４６，０００ | ６５０，０００ | ８０，９００ | １２ |
| ２８５，０００ | ２８８，０００ | ２８，３００ | ９．８ | ４５０，０００ | ４５４，０００ | ５１，１００ | １１ | ６５０，０００ | ６５５，０００ | ８１，６００ | １２ |
| ２８８，０００ | ２９１，０００ | ２８，６００ | ９．８ | ４５４，０００ | ４５８，０００ | ５１，６００ | １１ | ６５５，０００ | ６６０，０００ | ８２，５００ | １２ |
| ２９１，０００ | ２９４，０００ | ２８，９００ | ９．８ | ４５８，０００ | ４６２，０００ | ５２，２００ | １１ | ６６０，０００ | ６６５，０００ | ８３，５００ | １２ |
| ２９４，０００ | ２９７，０００ | ２９，２００ | ９．８ | ４６２，０００ | ４６６，０００ | ５２，８００ | １１ | ６６５，０００ | ６７０，０００ | ８４，４００ | １２ |
| ２９７，０００ | ３００，０００ | ２９，５００ | ９．８ | ４６６，０００ | ４７０，０００ | ５３，３００ | １１ | ６７０，０００ | ６７５，０００ | ８５，３００ | １２ |
| ３００，０００ | ３０３，０００ | ２９，８００ | ９．８ | ４７０，０００ | ４７４，０００ | ５３，９００ | １１ | ６７５，０００ | ６８０，０００ | ８６，２００ | １２ |
| ３０３，０００ | ３０６，０００ | ３０，２００ | ９．８ | ４７４，０００ | ４７８，０００ | ５４，５００ | １１ | ６８０，０００ | ６８５，０００ | ８７，２００ | １２ |
| ３０６，０００ | ３０９，０００ | ３０，６００ | １０ | ４７８，０００ | ４８２，０００ | ５５，０００ | １１ | ６８５，０００ | ６９０，０００ | ８８，１００ | １２ |
| ３０９，０００ | ３１２，０００ | ３１，０００ | １０ | ４８２，０００ | ４８６，０００ | ５５，６００ | １１ | ６９０，０００ | ６９５，０００ | ８９，０００ | １２ |
| ３１２，０００ | ３１５，０００ | ３１，５００ | １０ | ４８６，０００ | ４９０，０００ | ５６，２００ | １１ | ６９５，０００ | ７００，０００ | ８９，９００ | １２ |
| ３１５，０００ | ３１８，０００ | ３１，９００ | １０ | ４９０，０００ | ４９４，０００ | ５６，７００ | １１ | ７００，０００ | ７０５，０００ | ９０，９００ | １２ |
| ３１８，０００ | ３２１，０００ | ３２，３００ | １０ | ４９４，０００ | ４９８，０００ | ５７，３００ | １１ | ７０５，０００ | ７１０，０００ | ９１，８００ | １３ |
| ３２１，０００ | ３２４，０００ | ３２，７００ | １０ | ４９８，０００ | ５０２，０００ | ５７，９００ | １１ | ７１０，０００ | ７１５，０００ | ９２，７００ | １３ |
| ３２４，０００ | ３２７，０００ | ３３，２００ | １０ | ５０２，０００ | ５０６，０００ | ５８，４００ | １１ | ７１５，０００ | ７２０，０００ | ９３，６００ | １３ |
| ３２７，０００ | ３３０，０００ | ３３，６００ | １０ | ５０６，０００ | ５１０，０００ | ５９，０００ | １１ | ７２０，０００ | ７２５，０００ | ９４，６００ | １３ |
| ３３０，０００ | ３３３，０００ | ３４，０００ | １０ | ５１０，０００ | ５１４，０００ | ５９，６００ | １１ | ７２５，０００ | ７３０，０００ | ９５，５００ | １３ |
| ３３３，０００ | ３３６，０００ | ３４，４００ | １０ | ５１４，０００ | ５１８，０００ | ６０，１００ | １１ | ７３０，０００ | ７３５，０００ | ９６，４００ | １３ |
| ３３６，０００ | ３３９，０００ | ３４，９００ | １０ | ５１８，０００ | ５２２，０００ | ６０，７００ | １１ | ７３５，０００ | ７４０，０００ | ９７，３００ | １３ |
| ３３９，０００ | ３４２，０００ | ３５，３００ | １０ | ５２２，０００ | ５２６，０００ | ６１，３００ | １１ | ７４０，０００ | ７４５，０００ | ９８，３００ | １３ |
| ３４２，０００ | ３４５，０００ | ３５，７００ | １０ | ５２６，０００ | ５３０，０００ | ６１，８００ | １１ | ７４５，０００ | ７５０，０００ | ９９，２００ | １３ |
| ３４５，０００ | ３４８，０００ | ３６，１００ | １０ | ５３０，０００ | ５３４，０００ | ６２，４００ | １１ | ７５０，０００ | ７５５，０００ | １００，１００ | １３ |
| ３４８，０００ | ３５１，０００ | ３６，６００ | １０ | ５３４，０００ | ５３８，０００ | ６３，０００ | １１ | ７５５，０００ | ７６０，０００ | １０１，０００ | １３ |
| ３５１，０００ | ３５４，０００ | ３７，０００ | １０ | ５３８，０００ | ５４２，０００ | ６３，５００ | １１ | ７６０，０００ | ７６５，０００ | １０２，０００ | １３ |
| ３５４，０００ | ３５７，０００ | ３７，４００ | １０ | ５４２，０００ | ５４６，０００ | ６４，１００ | １１ | ７６５，０００ | ７７０，０００ | １０２，９００ | １３ |
| ３５７，０００ | ３６０，０００ | ３７，８００ | １０ | ５４６，０００ | ５５０，０００ | ６４，７００ | １１ | ７７０，０００ | ７７５，０００ | １０３，８００ | １３ |
| ３６０，０００ | ３６３，０００ | ３８，３００ | １０ | ５５０，０００ | ５５４，０００ | ６５，３００ | １１ | ７７５，０００ | ７８０，０００ | １０４，７００ | １３ |
| ３６３，０００ | ３６６，０００ | ３８，７００ | １０ | ５５４，０００ | ５５８，０００ | ６５，８００ | １１ | ７８０，０００ | ７８５，０００ | １０５，７００ | １３ |
| ３６６，０００ | ３６９，０００ | ３９，１００ | １０ | ５５８，０００ | ５６２，０００ | ６６，４００ | １１ | ７８５，０００ | ７９０，０００ | １０６，６００ | １３ |
| ３６９，０００ | ３７２，０００ | ３９，５００ | １０ | ５６２，０００ | ５６６，０００ | ６７，０００ | １１ | ７９０，０００ | ７９５，０００ | １０７，５００ | １３ |
| ３７２，０００ | ３７５，０００ | ４０，０００ | １０ | ５６６，０００ | ５７０，０００ | ６７，５００ | １１ | ７９５，０００ | ８００，０００ | １０８，４００ | １３ |
| ３７５，０００ | ３７８，０００ | ４０，４００ | １０ | ５７０，０００ | ５７４，０００ | ６８，１００ | １１ | ８００，０００ | ８０５，０００ | １０９，４００ | １３ |
| ３７８，０００ | ３８１，０００ | ４０，８００ | １０ | ５７４，０００ | ５７８，０００ | ６８，７００ | １１ | ８０５，０００ | ８１０，０００ | １１０，３００ | １３ |
| ３８１，０００ | ３８４，０００ | ４１，３００ | １０ | ５７８，０００ | ５８２，０００ | ６９，２００ | １１ | ８１０，０００ | ８１５，０００ | １１１，２００ | １３ |
| ３８４，０００ | ３８７，０００ | ４１，７００ | １０ | ５８２，０００ | ５８６，０００ | ６９，８００ | １１ | ８１５，０００ | ８２０，０００ | １１２，１００ | １３ |
| ３８７，０００ | ３９０，０００ | ４２，１００ | １０ | ５８６，０００ | ５９０，０００ | ７０，４００ | １２ | ８２０，０００ | ８２５，０００ | １１３，１００ | １３ |
| ３９０，０００ | ３９４，０００ | ４２，５００ | １０ | ５９０，０００ | ５９４，０００ | ７０，９００ | １２ | ８２５，０００ | ８３０，０００ | １１４，０００ | １３ |
| ３９４，０００ | ３９８，０００ | ４３，１００ | １０ | ５９４，０００ | ５９８，０００ | ７１，５００ | １２ | ８３０，０００ | ８３５，０００ | １１４，９００ | １３ |
| ３９８，０００ | ４０２，０００ | ４３，７００ | １０ | ５９８，０００ | ６０２，０００ | ７２，１００ | １２ | ８３５，０００ | ８４０，０００ | １１５，８００ | １３ |
| ４０２，０００ | ４０６，０００ | ４４，２００ | １０ | ６０２，０００ | ６０６，０００ | ７２，７００ | １２ | ８４０，０００ | ８４５，０００ | １１６，８００ | １３ |
| ４０６，０００ | ４１０，０００ | ４４，８００ | １１ | ６０６，０００ | ６１０，０００ | ７３，５００ | １２ | ８４５，０００ | ８５０，０００ | １１７，７００ | １３ |
| ４１０，０００ | ４１４，０００ | ４５，４００ | １１ | ６１０，０００ | ６１４，０００ | ７４，２００ | １２ | ８５０，０００ | ８５５，０００ | １１８，６００ | １３ |
（三）
| 課税総所得金額、調整所得金額又は課税退職所得金額（イ） | 税額（ロ） | （ロ）の（イ）に対する割合 | 課税総所得金額、調整所得金額又は課税退職所得金額（イ） | 税額（ロ） | （ロ）の（イ）に対する割合 | 課税総所得金額、調整所得金額又は課税退職所得金額（イ） | 税額（ロ） | （ロ）の（イ）に対する割合 | |||
| 以上 | 未満 | 以上 | 未満 | 以上 | 未満 | ||||||
| 円 | 円 | 円 | ％ | 円 | 円 | ％ | 円 | 円 | ％ | ||
| ８５５，０００ | ８６０，０００ | １１９，５００ | １３ | ２，０００，０００ | ２，２００，０００ | （イ）の金額に３０％を乗じて算出した金額から２０５，１００円を控除した金額 | １０，０００，０００ | ２０，０００，０００ | （イ）の金額に５５％を乗じて算出した金額から１，５４１，５００円を控除した金額 | ||
| ８６０，０００ | ８６５，０００ | １２０，５００ | １４ | ||||||||
| ８６５，０００ | ８７０，０００ | １２１，４００ | １４ | ||||||||
| ８７０，０００ | ８７５，０００ | １２２，３００ | １４ | ||||||||
| ８７５，０００ | ８８０，０００ | １２３，２００ | １４ | ||||||||
| ８８０，０００ | ８８５，０００ | １２４，２００ | １４ | ２，２００，０００ | ２，５００，０００ | （イ）の金額に３１．２％を乗じて算出した金額から２３１，５００円を控除した金額 | ２０，０００，０００ | ３０，０００，０００ | （イ）の金額に６０％を乗じて算出した金額から２，５４１，５００円を控除した金額 | ||
| ８８５，０００ | ８９０，０００ | １２５，１００ | １４ | ||||||||
| ８９０，０００ | ８９５，０００ | １２６，０００ | １４ | ||||||||
| ８９５，０００ | ９００，０００ | １２６，９００ | １４ | ||||||||
| ９００，０００ | ９０５，０００ | １２７，９００ | １４ | ||||||||
| ９０５，０００ | ９１０，０００ | １２８，８００ | １４ | ２，５００，０００ | ３，０００，０００ | （イ）の金額に３４．２％を乗じて算出した金額から３０６，５００円を控除した金額 | ３０，０００，０００ | ４５，０００，０００ | （イ）の金額に６５％を乗じて算出した金額から４，０４１，５００円を控除した金額 | ||
| ９１０，０００ | ９１５，０００ | １２９，７００ | １４ | ||||||||
| ９１５，０００ | ９２０，０００ | １３０，６００ | １４ | ||||||||
| ９２０，０００ | ９２５，０００ | １３１，６００ | １４ | ||||||||
| ９２５，０００ | ９３０，０００ | １３２，５００ | １４ | ||||||||
| ９３０，０００ | ９３５，０００ | １３３，４００ | １４ | ３，０００，０００ | ４，０００，０００ | （イ）の金額に３８．５％を乗じて算出した金額から４３５，５００円を控除した金額 | ４５，０００，０００ | ６０，０００，０００ | （イ）の金額に７０％を乗じて算出した金額から６，２９１，５００円を控除した金額 | ||
| ９３５，０００ | ９４０，０００ | １３４，３００ | １４ | ||||||||
| ９４０，０００ | ９４５，０００ | １３５，３００ | １４ | ||||||||
| ９４５，０００ | ９５０，０００ | １３６，２００ | １４ | ||||||||
| ９５０，０００ | ９５５，０００ | １３７，１００ | １４ | ||||||||
| ９５５，０００ | ９６０，０００ | １３８，０００ | １４ | ４，０００，０００ | ５，０００，０００ | （イ）の金額に４２．７％を乗じて算出した金額から６０３，５００円を控除した金額 | ６０，０００，０００ | ６５，０００，０００ | （イ）の金額に７１．２％を乗じて算出した金額から７，０１１，５００円を控除した金額 | ||
| ９６０，０００ | ９６５，０００ | １３９，０００ | １４ | ||||||||
| ９６５，０００ | ９７０，０００ | １３９，９００ | １４ | ||||||||
| ９７０，０００ | ９７５，０００ | １４０，８００ | １４ | ||||||||
| ９７５，０００ | ９８０，０００ | １４１，７００ | １４ | ||||||||
| ９８０，０００ | ９８５，０００ | １４２，７００ | １４ | ５，０００，０００ | ６，０００，０００ | （イ）の金額に４５．７％を乗じて算出した金額から７５３，５００円を控除した金額 | ６５，０００，０００円以上 | （イ）の金額に７５％を乗じて算出した金額から９，４８１，５００円を控除した金額 | |||
| ９８５，０００ | ９９０，０００ | １４３，６００ | １４ | ||||||||
| ９９０，０００ | ９９５，０００ | １４４，５００ | １４ | ||||||||
| ９９５，０００ | １，０００，０００ | １４５，４００ | １４ | ||||||||
| １，０００，０００ | １，５００，０００ | （イ）の金額に２２．７％を乗じて算出した金額から８０，６００円を控除した金額 | ６，０００，０００ | ７，０００，０００ | （イ）の金額に４７％を乗じて算出した金額から８３１，５００円を控除した金額 | ||||||
| １，５００，０００ | ２，０００，０００ | （イ）の金額に２７％を乗じて算出した金額から１４５，１００円を控除した金額 | ７，０００，０００ | １０，０００，０００ | （イ）の金額に５０％を乗じて算出した金額から１，０４１，５００円を控除した金額 | ||||||
（注） この表において「調整所得金額」とは、新法第九十条第一項第一号（変動所得及び臨時所得の平均課税）に規定する調整所得金額をいう。
（備考） （１） 課税総所得金額、調整所得金額又は課税退職所得金額に係る税額を求めるには、課税総所得金額、調整所得金額又は課税退職所得金額に応じ、「課税総所得金額、調整所得金額又は課税退職所得金額（イ）」欄の該当する行を求めるものとし、その行の「税額（ロ）」欄に記載されている金額が、その求める税額である。 （２） 附則第三条第一項（昭和四十四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九十条第二項に規定する割合を求めるには、調整所得金額に応じ、「課税総所得金額、調整所得金額又は課税退職所得金額（イ）」欄の該当する行を求めるものとし、その行の「（ロ）の（イ）に対する割合」欄に記載されている率が、その求める割合である。