Supplementary Provisions, Appended Table 2
附則別表第二昭和４４年分の山林所得に係る所得税の簡易税額表
(1)
| Taxable timber income | Tax amount | Taxable timber income | Tax amount | Taxable timber income | 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 | 4,900 | 137,000 | 139,000 | 13,400 | |
| 2,000 | 3,000 | 100 | 52,000 | 53,000 | 5,000 | 139,000 | 141,000 | 13,600 |
| 3,000 | 4,000 | 200 | 53,000 | 54,000 | 5,100 | 141,000 | 143,000 | 13,800 |
| 4,000 | 5,000 | 300 | 54,000 | 55,000 | 5,200 | 143,000 | 145,000 | 14,000 |
| 5,000 | 6,000 | 400 | 55,000 | 56,000 | 5,300 | 145,000 | 147,000 | 14,200 |
| 6,000 | 7,000 | 500 | 56,000 | 57,000 | 5,400 | 147,000 | 149,000 | 14,400 |
| 7,000 | 8,000 | 600 | 57,000 | 58,000 | 5,500 | 149,000 | 151,000 | 14,600 |
| 8,000 | 9,000 | 700 | 58,000 | 59,000 | 5,600 | 151,000 | 153,000 | 14,700 |
| 9,000 | 10,000 | 800 | 59,000 | 60,000 | 5,700 | 153,000 | 155,000 | 14,900 |
| 10,000 | 11,000 | 900 | 60,000 | 61,000 | 5,800 | 155,000 | 157,000 | 15,100 |
| 11,000 | 12,000 | 1,000 | 61,000 | 62,000 | 5,900 | 157,000 | 159,000 | 15,300 |
| 12,000 | 13,000 | 1,100 | 62,000 | 63,000 | 6,000 | 159,000 | 161,000 | 15,500 |
| 13,000 | 14,000 | 1,200 | 63,000 | 64,000 | 6,100 | 161,000 | 163,000 | 15,700 |
| 14,000 | 15,000 | 1,300 | 64,000 | 65,000 | 6,200 | 163,000 | 165,000 | 15,900 |
| 15,000 | 16,000 | 1,400 | 65,000 | 67,000 | 6,300 | 165,000 | 167,000 | 16,100 |
| 16,000 | 17,000 | 1,500 | 67,000 | 69,000 | 6,500 | 167,000 | 169,000 | 16,300 |
| 17,000 | 18,000 | 1,600 | 69,000 | 71,000 | 6,700 | 169,000 | 171,000 | 16,500 |
| 18,000 | 19,000 | 1,700 | 71,000 | 73,000 | 6,900 | 171,000 | 173,000 | 16,700 |
| 19,000 | 20,000 | 1,800 | 73,000 | 75,000 | 7,100 | 173,000 | 175,000 | 16,900 |
| 20,000 | 21,000 | 1,900 | 75,000 | 77,000 | 7,300 | 175,000 | 177,000 | 17,100 |
| 21,000 | 22,000 | 2,000 | 77,000 | 79,000 | 7,500 | 177,000 | 179,000 | 17,300 |
| 22,000 | 23,000 | 2,100 | 79,000 | 81,000 | 7,700 | 179,000 | 181,000 | 17,500 |
| 23,000 | 24,000 | 2,200 | 81,000 | 83,000 | 7,900 | 181,000 | 183,000 | 17,700 |
| 24,000 | 25,000 | 2,300 | 83,000 | 85,000 | 8,100 | 183,000 | 185,000 | 17,900 |
| 25,000 | 26,000 | 2,400 | 85,000 | 87,000 | 8,300 | 185,000 | 187,000 | 18,100 |
| 26,000 | 27,000 | 2,500 | 87,000 | 89,000 | 8,500 | 187,000 | 189,000 | 18,300 |
| 27,000 | 28,000 | 2,600 | 89,000 | 91,000 | 8,700 | 189,000 | 191,000 | 18,500 |
| 28,000 | 29,000 | 2,700 | 91,000 | 93,000 | 8,900 | 191,000 | 193,000 | 18,700 |
| 29,000 | 30,000 | 2,800 | 93,000 | 95,000 | 9,100 | 193,000 | 195,000 | 18,900 |
| 30,000 | 31,000 | 2,900 | 95,000 | 97,000 | 9,300 | 195,000 | 198,000 | 19,100 |
| 31,000 | 32,000 | 3,000 | 97,000 | 99,000 | 9,500 | 198,000 | 201,000 | 19,400 |
| 32,000 | 33,000 | 3,100 | 99,000 | 101,000 | 9,700 | 201,000 | 204,000 | 19,600 |
| 33,000 | 34,000 | 3,200 | 101,000 | 103,000 | 9,800 | 204,000 | 207,000 | 19,900 |
| 34,000 | 35,000 | 3,300 | 103,000 | 105,000 | 10,000 | 207,000 | 210,000 | 20,200 |
| 35,000 | 36,000 | 3,400 | 105,000 | 107,000 | 10,200 | 210,000 | 213,000 | 20,500 |
| 36,000 | 37,000 | 3,500 | 107,000 | 109,000 | 10,400 | 213,000 | 216,000 | 20,800 |
| 37,000 | 38,000 | 3,600 | 109,000 | 111,000 | 10,600 | 216,000 | 219,000 | 21,100 |
| 38,000 | 39,000 | 3,700 | 111,000 | 113,000 | 10,800 | 219,000 | 222,000 | 21,400 |
| 39,000 | 40,000 | 3,800 | 113,000 | 115,000 | 11,000 | 222,000 | 225,000 | 21,700 |
| 40,000 | 41,000 | 3,900 | 115,000 | 117,000 | 11,200 | 225,000 | 228,000 | 22,000 |
| 41,000 | 42,000 | 4,000 | 117,000 | 119,000 | 11,400 | 228,000 | 231,000 | 22,300 |
| 42,000 | 43,000 | 4,100 | 119,000 | 121,000 | 11,600 | 231,000 | 234,000 | 22,600 |
| 43,000 | 44,000 | 4,200 | 121,000 | 123,000 | 11,800 | 234,000 | 237,000 | 22,900 |
| 44,000 | 45,000 | 4,300 | 123,000 | 125,000 | 12,000 | 237,000 | 240,000 | 23,200 |
| 45,000 | 46,000 | 4,400 | 125,000 | 127,000 | 12,200 | 240,000 | 243,000 | 23,500 |
| 46,000 | 47,000 | 4,500 | 127,000 | 129,000 | 12,400 | 243,000 | 246,000 | 23,800 |
| 47,000 | 48,000 | 4,600 | 129,000 | 131,000 | 12,600 | 246,000 | 249,000 | 24,100 |
| 48,000 | 49,000 | 4,700 | 131,000 | 133,000 | 12,800 | 249,000 | 252,000 | 24,400 |
| 49,000 | 50,000 | 4,800 | 133,000 | 135,000 | 13,000 | 252,000 | 255,000 | 24,600 |
| 50,000 | 51,000 | 4,900 | 135,000 | 137,000 | 13,200 | 255,000 | 258,000 | 24,900 |
(2)
| Taxable timber income | Tax amount | Taxable timber income | Tax amount | Taxable timber income | 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 | 25,200 | 414,000 | 418,000 | 40,500 | 614,000 | 618,000 | 60,400 |
| 261,000 | 264,000 | 25,500 | 418,000 | 422,000 | 40,900 | 618,000 | 622,000 | 60,800 |
| 264,000 | 267,000 | 25,800 | 422,000 | 426,000 | 41,300 | 622,000 | 626,000 | 61,200 |
| 267,000 | 270,000 | 26,100 | 426,000 | 430,000 | 41,700 | 626,000 | 630,000 | 61,600 |
| 270,000 | 273,000 | 26,400 | 430,000 | 434,000 | 42,100 | 630,000 | 634,000 | 62,000 |
| 273,000 | 276,000 | 26,700 | 434,000 | 438,000 | 42,500 | 634,000 | 638,000 | 62,400 |
| 276,000 | 279,000 | 27,000 | 438,000 | 442,000 | 42,900 | 638,000 | 642,000 | 62,800 |
| 279,000 | 282,000 | 27,300 | 442,000 | 446,000 | 43,300 | 642,000 | 646,000 | 63,200 |
| 282,000 | 285,000 | 27,600 | 446,000 | 450,000 | 43,700 | 646,000 | 650,000 | 63,600 |
| 285,000 | 288,000 | 27,900 | 450,000 | 454,000 | 44,100 | 650,000 | 655,000 | 64,000 |
| 288,000 | 291,000 | 28,200 | 454,000 | 458,000 | 44,400 | 655,000 | 660,000 | 64,500 |
| 291,000 | 294,000 | 28,500 | 458,000 | 462,000 | 44,800 | 660,000 | 665,000 | 65,000 |
| 294,000 | 297,000 | 28,800 | 462,000 | 466,000 | 45,200 | 665,000 | 670,000 | 65,500 |
| 297,000 | 300,000 | 29,100 | 466,000 | 470,000 | 45,600 | 670,000 | 675,000 | 66,000 |
| 300,000 | 303,000 | 29,400 | 470,000 | 474,000 | 46,000 | 675,000 | 680,000 | 66,500 |
| 303,000 | 306,000 | 29,600 | 474,000 | 478,000 | 46,400 | 680,000 | 685,000 | 67,000 |
| 306,000 | 309,000 | 29,900 | 478,000 | 482,000 | 46,800 | 685,000 | 690,000 | 67,500 |
| 309,000 | 312,000 | 30,200 | 482,000 | 486,000 | 47,200 | 690,000 | 695,000 | 68,000 |
| 312,000 | 315,000 | 30,500 | 486,000 | 490,000 | 47,600 | 695,000 | 700,000 | 68,500 |
| 315,000 | 318,000 | 30,800 | 490,000 | 494,000 | 48,000 | 700,000 | 705,000 | 69,000 |
| 318,000 | 321,000 | 31,100 | 494,000 | 498,000 | 48,400 | 705,000 | 710,000 | 69,500 |
| 321,000 | 324,000 | 31,400 | 498,000 | 502,000 | 48,800 | 710,000 | 715,000 | 70,000 |
| 324,000 | 327,000 | 31,700 | 502,000 | 506,000 | 49,200 | 715,000 | 720,000 | 70,500 |
| 327,000 | 330,000 | 32,000 | 506,000 | 510,000 | 49,600 | 720,000 | 725,000 | 71,000 |
| 330,000 | 333,000 | 32,300 | 510,000 | 514,000 | 50,000 | 725,000 | 730,000 | 71,500 |
| 333,000 | 336,000 | 32,600 | 514,000 | 518,000 | 50,400 | 730,000 | 735,000 | 72,000 |
| 336,000 | 339,000 | 32,900 | 518,000 | 522,000 | 50,800 | 735,000 | 740,000 | 72,500 |
| 339,000 | 342,000 | 33,200 | 522,000 | 526,000 | 51,200 | 740,000 | 745,000 | 73,000 |
| 342,000 | 345,000 | 33,500 | 526,000 | 530,000 | 51,600 | 745,000 | 750,000 | 73,500 |
| 345,000 | 348,000 | 33,800 | 530,000 | 534,000 | 52,000 | 750,000 | 755,000 | 74,000 |
| 348,000 | 351,000 | 34,100 | 534,000 | 538,000 | 52,400 | 755,000 | 760,000 | 74,500 |
| 351,000 | 354,000 | 34,300 | 538,000 | 542,000 | 52,800 | 760,000 | 765,000 | 75,000 |
| 354,000 | 357,000 | 34,600 | 542,000 | 546,000 | 53,200 | 765,000 | 770,000 | 75,500 |
| 357,000 | 360,000 | 34,900 | 546,000 | 550,000 | 53,600 | 770,000 | 775,000 | 76,000 |
| 360,000 | 363,000 | 35,200 | 550,000 | 554,000 | 54,000 | 775,000 | 780,000 | 76,500 |
| 363,000 | 366,000 | 35,500 | 554,000 | 558,000 | 54,400 | 780,000 | 785,000 | 77,000 |
| 366,000 | 369,000 | 35,800 | 558,000 | 562,000 | 54,800 | 785,000 | 790,000 | 77,500 |
| 369,000 | 372,000 | 36,100 | 562,000 | 566,000 | 55,200 | 790,000 | 795,000 | 78,000 |
| 372,000 | 375,000 | 36,400 | 566,000 | 570,000 | 55,600 | 795,000 | 800,000 | 78,500 |
| 375,000 | 378,000 | 36,700 | 570,000 | 574,000 | 56,000 | 800,000 | 805,000 | 79,000 |
| 378,000 | 381,000 | 37,000 | 574,000 | 578,000 | 56,400 | 805,000 | 810,000 | 79,500 |
| 381,000 | 384,000 | 37,300 | 578,000 | 582,000 | 56,800 | 810,000 | 815,000 | 80,000 |
| 384,000 | 387,000 | 37,600 | 582,000 | 586,000 | 57,200 | 815,000 | 820,000 | 80,500 |
| 387,000 | 390,000 | 37,900 | 586,000 | 590,000 | 57,600 | 820,000 | 825,000 | 81,000 |
| 390,000 | 394,000 | 38,200 | 590,000 | 594,000 | 58,000 | 825,000 | 830,000 | 81,500 |
| 394,000 | 398,000 | 38,600 | 594,000 | 598,000 | 58,400 | 830,000 | 835,000 | 82,000 |
| 398,000 | 402,000 | 39,000 | 598,000 | 602,000 | 58,800 | 835,000 | 840,000 | 82,500 |
| 402,000 | 406,000 | 39,300 | 602,000 | 606,000 | 59,200 | 840,000 | 845,000 | 83,000 |
| 406,000 | 410,000 | 39,700 | 606,000 | 610,000 | 59,600 | 845,000 | 850,000 | 83,500 |
| 410,000 | 414,000 | 40,100 | 610,000 | 614,000 | 60,000 | 850,000 | 855,000 | 84,000 |
(3)
| Taxable timber income | Tax amount | Taxable timber income | Tax amount | Taxable timber income | Tax amount | |||
| At least | Less than | At least | Less than | At least | Less than | |||
| yen | yen | yen | yen | yen | yen | yen | ||
| 855,000 | 860,000 | 84,500 | 5,000,000 | 7,500,000 | The amount calculated by multiplying the taxable timber income by 22.7%, less 403,000 yen | 35,000,000 | 50,000,000 | The amount calculated by multiplying the taxable timber income by 50%, less 5,207,500 yen |
| 860,000 | 865,000 | 85,000 | ||||||
| 865,000 | 870,000 | 85,500 | ||||||
| 870,000 | 875,000 | 86,000 | ||||||
| 875,000 | 880,000 | 86,500 | ||||||
| 880,000 | 885,000 | 87,000 | 7,500,000 | 10,000,000 | The amount calculated by multiplying the taxable timber income by 27%, less 725,500 yen | 50,000,000 | 100,000,000 | The amount calculated by multiplying the taxable timber income by 55%, less 7,707,500 yen |
| 885,000 | 890,000 | 87,500 | ||||||
| 890,000 | 895,000 | 88,000 | ||||||
| 895,000 | 900,000 | 88,500 | ||||||
| 900,000 | 905,000 | 89,000 | ||||||
| 905,000 | 910,000 | 89,500 | 10,000,000 | 11,000,000 | The amount calculated by multiplying the taxable timber income by 30%, less 1,025,500 yen | 100,000,000 | 150,000,000 | The amount calculated by multiplying the taxable timber income by 60%, less 12,707,500 yen |
| 910,000 | 915,000 | 90,000 | ||||||
| 915,000 | 920,000 | 90,500 | ||||||
| 920,000 | 925,000 | 91,000 | ||||||
| 925,000 | 930,000 | 91,500 | ||||||
| 930,000 | 935,000 | 92,000 | 11,000,000 | 12,500,000 | The amount calculated by multiplying the taxable timber income by 31.2%, less 1,157,500 yen | 150,000,000 | 225,000,000 | The amount calculated by multiplying the taxable timber income by 65%, less 20,207,500 yen |
| 935,000 | 940,000 | 92,500 | ||||||
| 940,000 | 945,000 | 93,000 | ||||||
| 945,000 | 950,000 | 93,500 | ||||||
| 950,000 | 955,000 | 94,000 | ||||||
| 955,000 | 960,000 | 94,500 | 12,500,000 | 15,000,000 | The amount calculated by multiplying the taxable timber income by 34.2%, less 1,532,500 yen | 225,000,000 | 300,000,000 | The amount calculated by multiplying the taxable timber income by 70%, less 31,457,500 yen |
| 960,000 | 965,000 | 95,000 | ||||||
| 965,000 | 970,000 | 95,500 | ||||||
| 970,000 | 975,000 | 96,000 | ||||||
| 975,000 | 980,000 | 96,500 | ||||||
| 980,000 | 985,000 | 97,000 | 15,000,000 | 20,000,000 | The amount calculated by multiplying the taxable timber income by 38.5%, less 2,177,500 yen | 300,000,000 | 325,000,000 | The amount calculated by multiplying the taxable timber income by 71.2%, less 35,057,500 yen |
| 985,000 | 990,000 | 97,500 | ||||||
| 990,000 | 995,000 | 98,000 | ||||||
| 995,000 | 1,000,000 | 98,500 | ||||||
| 1,000,000 | 1,500,000 | The amount calculated by multiplying the taxable timber income by 10%, less 1,000 yen | 20,000,000 | 25,000,000 | The amount calculated by multiplying the taxable timber income by 42.7%, less 3,017,500 yen | 325,000,000 yen or more | The amount calculated by multiplying the taxable timber income by 75%, less 47,407,500 yen | |
| 1,500,000 | 3,000,000 | The amount calculated by multiplying the taxable timber income by 14.2%, less 64,000 yen | 25,000,000 | 30,000,000 | The amount calculated by multiplying the taxable timber income by 45.7%, less 3,767,500 yen | |||
| 3,000,000 | 5,000,000 | The amount calculated by multiplying the taxable timber income by 18.5%, less 193,000 yen | 30,000,000 | 35,000,000 | The amount calculated by multiplying the taxable timber income by 47%, less 4,157,500 yen | |||
(Remarks) To find the tax amount on taxable timber income, find the applicable row of the "Taxable timber income" column according to the taxable timber income; the amount stated in the "Tax amount" column of that row is the tax amount sought.
（一）
| 課税山林所得金額 | 税額 | 課税山林所得金額 | 税額 | 課税山林所得金額 | 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 | ４，９００ | １３７，０００ | １３９，０００ | １３，４００ | |
| ２，０００ | ３，０００ | １００ | ５２，０００ | ５３，０００ | ５，０００ | １３９，０００ | １４１，０００ | １３，６００ |
| ３，０００ | ４，０００ | ２００ | ５３，０００ | ５４，０００ | ５，１００ | １４１，０００ | １４３，０００ | １３，８００ |
| ４，０００ | ５，０００ | ３００ | ５４，０００ | ５５，０００ | ５，２００ | １４３，０００ | １４５，０００ | １４，０００ |
| ５，０００ | ６，０００ | ４００ | ５５，０００ | ５６，０００ | ５，３００ | １４５，０００ | １４７，０００ | １４，２００ |
| ６，０００ | ７，０００ | ５００ | ５６，０００ | ５７，０００ | ５，４００ | １４７，０００ | １４９，０００ | １４，４００ |
| ７，０００ | ８，０００ | ６００ | ５７，０００ | ５８，０００ | ５，５００ | １４９，０００ | １５１，０００ | １４，６００ |
| ８，０００ | ９，０００ | ７００ | ５８，０００ | ５９，０００ | ５，６００ | １５１，０００ | １５３，０００ | １４，７００ |
| ９，０００ | １０，０００ | ８００ | ５９，０００ | ６０，０００ | ５，７００ | １５３，０００ | １５５，０００ | １４，９００ |
| １０，０００ | １１，０００ | ９００ | ６０，０００ | ６１，０００ | ５，８００ | １５５，０００ | １５７，０００ | １５，１００ |
| １１，０００ | １２，０００ | １，０００ | ６１，０００ | ６２，０００ | ５，９００ | １５７，０００ | １５９，０００ | １５，３００ |
| １２，０００ | １３，０００ | １，１００ | ６２，０００ | ６３，０００ | ６，０００ | １５９，０００ | １６１，０００ | １５，５００ |
| １３，０００ | １４，０００ | １，２００ | ６３，０００ | ６４，０００ | ６，１００ | １６１，０００ | １６３，０００ | １５，７００ |
| １４，０００ | １５，０００ | １，３００ | ６４，０００ | ６５，０００ | ６，２００ | １６３，０００ | １６５，０００ | １５，９００ |
| １５，０００ | １６，０００ | １，４００ | ６５，０００ | ６７，０００ | ６，３００ | １６５，０００ | １６７，０００ | １６，１００ |
| １６，０００ | １７，０００ | １，５００ | ６７，０００ | ６９，０００ | ６，５００ | １６７，０００ | １６９，０００ | １６，３００ |
| １７，０００ | １８，０００ | １，６００ | ６９，０００ | ７１，０００ | ６，７００ | １６９，０００ | １７１，０００ | １６，５００ |
| １８，０００ | １９，０００ | １，７００ | ７１，０００ | ７３，０００ | ６，９００ | １７１，０００ | １７３，０００ | １６，７００ |
| １９，０００ | ２０，０００ | １，８００ | ７３，０００ | ７５，０００ | ７，１００ | １７３，０００ | １７５，０００ | １６，９００ |
| ２０，０００ | ２１，０００ | １，９００ | ７５，０００ | ７７，０００ | ７，３００ | １７５，０００ | １７７，０００ | １７，１００ |
| ２１，０００ | ２２，０００ | ２，０００ | ７７，０００ | ７９，０００ | ７，５００ | １７７，０００ | １７９，０００ | １７，３００ |
| ２２，０００ | ２３，０００ | ２，１００ | ７９，０００ | ８１，０００ | ７，７００ | １７９，０００ | １８１，０００ | １７，５００ |
| ２３，０００ | ２４，０００ | ２，２００ | ８１，０００ | ８３，０００ | ７，９００ | １８１，０００ | １８３，０００ | １７，７００ |
| ２４，０００ | ２５，０００ | ２，３００ | ８３，０００ | ８５，０００ | ８，１００ | １８３，０００ | １８５，０００ | １７，９００ |
| ２５，０００ | ２６，０００ | ２，４００ | ８５，０００ | ８７，０００ | ８，３００ | １８５，０００ | １８７，０００ | １８，１００ |
| ２６，０００ | ２７，０００ | ２，５００ | ８７，０００ | ８９，０００ | ８，５００ | １８７，０００ | １８９，０００ | １８，３００ |
| ２７，０００ | ２８，０００ | ２，６００ | ８９，０００ | ９１，０００ | ８，７００ | １８９，０００ | １９１，０００ | １８，５００ |
| ２８，０００ | ２９，０００ | ２，７００ | ９１，０００ | ９３，０００ | ８，９００ | １９１，０００ | １９３，０００ | １８，７００ |
| ２９，０００ | ３０，０００ | ２，８００ | ９３，０００ | ９５，０００ | ９，１００ | １９３，０００ | １９５，０００ | １８，９００ |
| ３０，０００ | ３１，０００ | ２，９００ | ９５，０００ | ９７，０００ | ９，３００ | １９５，０００ | １９８，０００ | １９，１００ |
| ３１，０００ | ３２，０００ | ３，０００ | ９７，０００ | ９９，０００ | ９，５００ | １９８，０００ | ２０１，０００ | １９，４００ |
| ３２，０００ | ３３，０００ | ３，１００ | ９９，０００ | １０１，０００ | ９，７００ | ２０１，０００ | ２０４，０００ | １９，６００ |
| ３３，０００ | ３４，０００ | ３，２００ | １０１，０００ | １０３，０００ | ９，８００ | ２０４，０００ | ２０７，０００ | １９，９００ |
| ３４，０００ | ３５，０００ | ３，３００ | １０３，０００ | １０５，０００ | １０，０００ | ２０７，０００ | ２１０，０００ | ２０，２００ |
| ３５，０００ | ３６，０００ | ３，４００ | １０５，０００ | １０７，０００ | １０，２００ | ２１０，０００ | ２１３，０００ | ２０，５００ |
| ３６，０００ | ３７，０００ | ３，５００ | １０７，０００ | １０９，０００ | １０，４００ | ２１３，０００ | ２１６，０００ | ２０，８００ |
| ３７，０００ | ３８，０００ | ３，６００ | １０９，０００ | １１１，０００ | １０，６００ | ２１６，０００ | ２１９，０００ | ２１，１００ |
| ３８，０００ | ３９，０００ | ３，７００ | １１１，０００ | １１３，０００ | １０，８００ | ２１９，０００ | ２２２，０００ | ２１，４００ |
| ３９，０００ | ４０，０００ | ３，８００ | １１３，０００ | １１５，０００ | １１，０００ | ２２２，０００ | ２２５，０００ | ２１，７００ |
| ４０，０００ | ４１，０００ | ３，９００ | １１５，０００ | １１７，０００ | １１，２００ | ２２５，０００ | ２２８，０００ | ２２，０００ |
| ４１，０００ | ４２，０００ | ４，０００ | １１７，０００ | １１９，０００ | １１，４００ | ２２８，０００ | ２３１，０００ | ２２，３００ |
| ４２，０００ | ４３，０００ | ４，１００ | １１９，０００ | １２１，０００ | １１，６００ | ２３１，０００ | ２３４，０００ | ２２，６００ |
| ４３，０００ | ４４，０００ | ４，２００ | １２１，０００ | １２３，０００ | １１，８００ | ２３４，０００ | ２３７，０００ | ２２，９００ |
| ４４，０００ | ４５，０００ | ４，３００ | １２３，０００ | １２５，０００ | １２，０００ | ２３７，０００ | ２４０，０００ | ２３，２００ |
| ４５，０００ | ４６，０００ | ４，４００ | １２５，０００ | １２７，０００ | １２，２００ | ２４０，０００ | ２４３，０００ | ２３，５００ |
| ４６，０００ | ４７，０００ | ４，５００ | １２７，０００ | １２９，０００ | １２，４００ | ２４３，０００ | ２４６，０００ | ２３，８００ |
| ４７，０００ | ４８，０００ | ４，６００ | １２９，０００ | １３１，０００ | １２，６００ | ２４６，０００ | ２４９，０００ | ２４，１００ |
| ４８，０００ | ４９，０００ | ４，７００ | １３１，０００ | １３３，０００ | １２，８００ | ２４９，０００ | ２５２，０００ | ２４，４００ |
| ４９，０００ | ５０，０００ | ４，８００ | １３３，０００ | １３５，０００ | １３，０００ | ２５２，０００ | ２５５，０００ | ２４，６００ |
| ５０，０００ | ５１，０００ | ４，９００ | １３５，０００ | １３７，０００ | １３，２００ | ２５５，０００ | ２５８，０００ | ２４，９００ |
（二）
| 課税山林所得金額 | 税額 | 課税山林所得金額 | 税額 | 課税山林所得金額 | 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 | ２５，２００ | ４１４，０００ | ４１８，０００ | ４０，５００ | ６１４，０００ | ６１８，０００ | ６０，４００ |
| ２６１，０００ | ２６４，０００ | ２５，５００ | ４１８，０００ | ４２２，０００ | ４０，９００ | ６１８，０００ | ６２２，０００ | ６０，８００ |
| ２６４，０００ | ２６７，０００ | ２５，８００ | ４２２，０００ | ４２６，０００ | ４１，３００ | ６２２，０００ | ６２６，０００ | ６１，２００ |
| ２６７，０００ | ２７０，０００ | ２６，１００ | ４２６，０００ | ４３０，０００ | ４１，７００ | ６２６，０００ | ６３０，０００ | ６１，６００ |
| ２７０，０００ | ２７３，０００ | ２６，４００ | ４３０，０００ | ４３４，０００ | ４２，１００ | ６３０，０００ | ６３４，０００ | ６２，０００ |
| ２７３，０００ | ２７６，０００ | ２６，７００ | ４３４，０００ | ４３８，０００ | ４２，５００ | ６３４，０００ | ６３８，０００ | ６２，４００ |
| ２７６，０００ | ２７９，０００ | ２７，０００ | ４３８，０００ | ４４２，０００ | ４２，９００ | ６３８，０００ | ６４２，０００ | ６２，８００ |
| ２７９，０００ | ２８２，０００ | ２７，３００ | ４４２，０００ | ４４６，０００ | ４３，３００ | ６４２，０００ | ６４６，０００ | ６３，２００ |
| ２８２，０００ | ２８５，０００ | ２７，６００ | ４４６，０００ | ４５０，０００ | ４３，７００ | ６４６，０００ | ６５０，０００ | ６３，６００ |
| ２８５，０００ | ２８８，０００ | ２７，９００ | ４５０，０００ | ４５４，０００ | ４４，１００ | ６５０，０００ | ６５５，０００ | ６４，０００ |
| ２８８，０００ | ２９１，０００ | ２８，２００ | ４５４，０００ | ４５８，０００ | ４４，４００ | ６５５，０００ | ６６０，０００ | ６４，５００ |
| ２９１，０００ | ２９４，０００ | ２８，５００ | ４５８，０００ | ４６２，０００ | ４４，８００ | ６６０，０００ | ６６５，０００ | ６５，０００ |
| ２９４，０００ | ２９７，０００ | ２８，８００ | ４６２，０００ | ４６６，０００ | ４５，２００ | ６６５，０００ | ６７０，０００ | ６５，５００ |
| ２９７，０００ | ３００，０００ | ２９，１００ | ４６６，０００ | ４７０，０００ | ４５，６００ | ６７０，０００ | ６７５，０００ | ６６，０００ |
| ３００，０００ | ３０３，０００ | ２９，４００ | ４７０，０００ | ４７４，０００ | ４６，０００ | ６７５，０００ | ６８０，０００ | ６６，５００ |
| ３０３，０００ | ３０６，０００ | ２９，６００ | ４７４，０００ | ４７８，０００ | ４６，４００ | ６８０，０００ | ６８５，０００ | ６７，０００ |
| ３０６，０００ | ３０９，０００ | ２９，９００ | ４７８，０００ | ４８２，０００ | ４６，８００ | ６８５，０００ | ６９０，０００ | ６７，５００ |
| ３０９，０００ | ３１２，０００ | ３０，２００ | ４８２，０００ | ４８６，０００ | ４７，２００ | ６９０，０００ | ６９５，０００ | ６８，０００ |
| ３１２，０００ | ３１５，０００ | ３０，５００ | ４８６，０００ | ４９０，０００ | ４７，６００ | ６９５，０００ | ７００，０００ | ６８，５００ |
| ３１５，０００ | ３１８，０００ | ３０，８００ | ４９０，０００ | ４９４，０００ | ４８，０００ | ７００，０００ | ７０５，０００ | ６９，０００ |
| ３１８，０００ | ３２１，０００ | ３１，１００ | ４９４，０００ | ４９８，０００ | ４８，４００ | ７０５，０００ | ７１０，０００ | ６９，５００ |
| ３２１，０００ | ３２４，０００ | ３１，４００ | ４９８，０００ | ５０２，０００ | ４８，８００ | ７１０，０００ | ７１５，０００ | ７０，０００ |
| ３２４，０００ | ３２７，０００ | ３１，７００ | ５０２，０００ | ５０６，０００ | ４９，２００ | ７１５，０００ | ７２０，０００ | ７０，５００ |
| ３２７，０００ | ３３０，０００ | ３２，０００ | ５０６，０００ | ５１０，０００ | ４９，６００ | ７２０，０００ | ７２５，０００ | ７１，０００ |
| ３３０，０００ | ３３３，０００ | ３２，３００ | ５１０，０００ | ５１４，０００ | ５０，０００ | ７２５，０００ | ７３０，０００ | ７１，５００ |
| ３３３，０００ | ３３６，０００ | ３２，６００ | ５１４，０００ | ５１８，０００ | ５０，４００ | ７３０，０００ | ７３５，０００ | ７２，０００ |
| ３３６，０００ | ３３９，０００ | ３２，９００ | ５１８，０００ | ５２２，０００ | ５０，８００ | ７３５，０００ | ７４０，０００ | ７２，５００ |
| ３３９，０００ | ３４２，０００ | ３３，２００ | ５２２，０００ | ５２６，０００ | ５１，２００ | ７４０，０００ | ７４５，０００ | ７３，０００ |
| ３４２，０００ | ３４５，０００ | ３３，５００ | ５２６，０００ | ５３０，０００ | ５１，６００ | ７４５，０００ | ７５０，０００ | ７３，５００ |
| ３４５，０００ | ３４８，０００ | ３３，８００ | ５３０，０００ | ５３４，０００ | ５２，０００ | ７５０，０００ | ７５５，０００ | ７４，０００ |
| ３４８，０００ | ３５１，０００ | ３４，１００ | ５３４，０００ | ５３８，０００ | ５２，４００ | ７５５，０００ | ７６０，０００ | ７４，５００ |
| ３５１，０００ | ３５４，０００ | ３４，３００ | ５３８，０００ | ５４２，０００ | ５２，８００ | ７６０，０００ | ７６５，０００ | ７５，０００ |
| ３５４，０００ | ３５７，０００ | ３４，６００ | ５４２，０００ | ５４６，０００ | ５３，２００ | ７６５，０００ | ７７０，０００ | ７５，５００ |
| ３５７，０００ | ３６０，０００ | ３４，９００ | ５４６，０００ | ５５０，０００ | ５３，６００ | ７７０，０００ | ７７５，０００ | ７６，０００ |
| ３６０，０００ | ３６３，０００ | ３５，２００ | ５５０，０００ | ５５４，０００ | ５４，０００ | ７７５，０００ | ７８０，０００ | ７６，５００ |
| ３６３，０００ | ３６６，０００ | ３５，５００ | ５５４，０００ | ５５８，０００ | ５４，４００ | ７８０，０００ | ７８５，０００ | ７７，０００ |
| ３６６，０００ | ３６９，０００ | ３５，８００ | ５５８，０００ | ５６２，０００ | ５４，８００ | ７８５，０００ | ７９０，０００ | ７７，５００ |
| ３６９，０００ | ３７２，０００ | ３６，１００ | ５６２，０００ | ５６６，０００ | ５５，２００ | ７９０，０００ | ７９５，０００ | ７８，０００ |
| ３７２，０００ | ３７５，０００ | ３６，４００ | ５６６，０００ | ５７０，０００ | ５５，６００ | ７９５，０００ | ８００，０００ | ７８，５００ |
| ３７５，０００ | ３７８，０００ | ３６，７００ | ５７０，０００ | ５７４，０００ | ５６，０００ | ８００，０００ | ８０５，０００ | ７９，０００ |
| ３７８，０００ | ３８１，０００ | ３７，０００ | ５７４，０００ | ５７８，０００ | ５６，４００ | ８０５，０００ | ８１０，０００ | ７９，５００ |
| ３８１，０００ | ３８４，０００ | ３７，３００ | ５７８，０００ | ５８２，０００ | ５６，８００ | ８１０，０００ | ８１５，０００ | ８０，０００ |
| ３８４，０００ | ３８７，０００ | ３７，６００ | ５８２，０００ | ５８６，０００ | ５７，２００ | ８１５，０００ | ８２０，０００ | ８０，５００ |
| ３８７，０００ | ３９０，０００ | ３７，９００ | ５８６，０００ | ５９０，０００ | ５７，６００ | ８２０，０００ | ８２５，０００ | ８１，０００ |
| ３９０，０００ | ３９４，０００ | ３８，２００ | ５９０，０００ | ５９４，０００ | ５８，０００ | ８２５，０００ | ８３０，０００ | ８１，５００ |
| ３９４，０００ | ３９８，０００ | ３８，６００ | ５９４，０００ | ５９８，０００ | ５８，４００ | ８３０，０００ | ８３５，０００ | ８２，０００ |
| ３９８，０００ | ４０２，０００ | ３９，０００ | ５９８，０００ | ６０２，０００ | ５８，８００ | ８３５，０００ | ８４０，０００ | ８２，５００ |
| ４０２，０００ | ４０６，０００ | ３９，３００ | ６０２，０００ | ６０６，０００ | ５９，２００ | ８４０，０００ | ８４５，０００ | ８３，０００ |
| ４０６，０００ | ４１０，０００ | ３９，７００ | ６０６，０００ | ６１０，０００ | ５９，６００ | ８４５，０００ | ８５０，０００ | ８３，５００ |
| ４１０，０００ | ４１４，０００ | ４０，１００ | ６１０，０００ | ６１４，０００ | ６０，０００ | ８５０，０００ | ８５５，０００ | ８４，０００ |
（三）
| 課税山林所得金額 | 税額 | 課税山林所得金額 | 税額 | 課税山林所得金額 | 税額 | |||
| 以上 | 未満 | 以上 | 未満 | 以上 | 未満 | |||
| 円 | 円 | 円 | 円 | 円 | 円 | 円 | ||
| ８５５，０００ | ８６０，０００ | ８４，５００ | ５，０００，０００ | ７，５００，０００ | 課税山林所得金額に２２．７％を乗じて算出した金額から４０３，０００円を控除した金額 | ３５，０００，０００ | ５０，０００，０００ | 課税山林所得金額に５０％を乗じて算出した金額から５，２０７，５００円を控除した金額 |
| ８６０，０００ | ８６５，０００ | ８５，０００ | ||||||
| ８６５，０００ | ８７０，０００ | ８５，５００ | ||||||
| ８７０，０００ | ８７５，０００ | ８６，０００ | ||||||
| ８７５，０００ | ８８０，０００ | ８６，５００ | ||||||
| ８８０，０００ | ８８５，０００ | ８７，０００ | ７，５００，０００ | １０，０００，０００ | 課税山林所得金額に２７％を乗じて算出した金額から７２５，５００円を控除した金額 | ５０，０００，０００ | １００，０００，０００ | 課税山林所得金額に５５％を乗じて算出した金額から７，７０７，５００円を控除した金額 |
| ８８５，０００ | ８９０，０００ | ８７，５００ | ||||||
| ８９０，０００ | ８９５，０００ | ８８，０００ | ||||||
| ８９５，０００ | ９００，０００ | ８８，５００ | ||||||
| ９００，０００ | ９０５，０００ | ８９，０００ | ||||||
| ９０５，０００ | ９１０，０００ | ８９，５００ | １０，０００，０００ | １１，０００，０００ | 課税山林所得金額に３０％を乗じて算出した金額から１，０２５，５００円を控除した金額 | １００，０００，０００ | １５０，０００，０００ | 課税山林所得金額に６０％を乗じて算出した金額から１２，７０７，５００円を控除した金額 |
| ９１０，０００ | ９１５，０００ | ９０，０００ | ||||||
| ９１５，０００ | ９２０，０００ | ９０，５００ | ||||||
| ９２０，０００ | ９２５，０００ | ９１，０００ | ||||||
| ９２５，０００ | ９３０，０００ | ９１，５００ | ||||||
| ９３０，０００ | ９３５，０００ | ９２，０００ | １１，０００，０００ | １２，５００，０００ | 課税山林所得金額に３１．２％を乗じて算出した金額から１，１５７，５００円を控除した金額 | １５０，０００，０００ | ２２５，０００，０００ | 課税山林所得金額に６５％を乗じて算出した金額から２０，２０７，５００円を控除した金額 |
| ９３５，０００ | ９４０，０００ | ９２，５００ | ||||||
| ９４０，０００ | ９４５，０００ | ９３，０００ | ||||||
| ９４５，０００ | ９５０，０００ | ９３，５００ | ||||||
| ９５０，０００ | ９５５，０００ | ９４，０００ | ||||||
| ９５５，０００ | ９６０，０００ | ９４，５００ | １２，５００，０００ | １５，０００，０００ | 課税山林所得金額に３４．２％を乗じて算出した金額から１，５３２，５００円を控除した金額 | ２２５，０００，０００ | ３００，０００，０００ | 課税山林所得金額に７０％を乗じて算出した金額から３１，４５７，５００円を控除した金額 |
| ９６０，０００ | ９６５，０００ | ９５，０００ | ||||||
| ９６５，０００ | ９７０，０００ | ９５，５００ | ||||||
| ９７０，０００ | ９７５，０００ | ９６，０００ | ||||||
| ９７５，０００ | ９８０，０００ | ９６，５００ | ||||||
| ９８０，０００ | ９８５，０００ | ９７，０００ | １５，０００，０００ | ２０，０００，０００ | 課税山林所得金額に３８．５％を乗じて算出した金額から２，１７７，５００円を控除した金額 | ３００，０００，０００ | ３２５，０００，０００ | 課税山林所得金額に７１．２％を乗じて算出した金額から３５，０５７，５００円を控除した金額 |
| ９８５，０００ | ９９０，０００ | ９７，５００ | ||||||
| ９９０，０００ | ９９５，０００ | ９８，０００ | ||||||
| ９９５，０００ | １，０００，０００ | ９８，５００ | ||||||
| １，０００，０００ | １，５００，０００ | 課税山林所得金額に１０％を乗じて算出した金額から１，０００円を控除した金額 | ２０，０００，０００ | ２５，０００，０００ | 課税山林所得金額に４２．７％を乗じて算出した金額から３，０１７，５００円を控除した金額 | ３２５，０００，０００円以上 | 課税山林所得金額に７５％を乗じて算出した金額から４７，４０７，５００円を控除した金額 | |
| １，５００，０００ | ３，０００，０００ | 課税山林所得金額に１４．２％を乗じて算出した金額から６４，０００円を控除した金額 | ２５，０００，０００ | ３０，０００，０００ | 課税山林所得金額に４５．７％を乗じて算出した金額から３，７６７，５００円を控除した金額 | |||
| ３，０００，０００ | ５，０００，０００ | 課税山林所得金額に１８．５％を乗じて算出した金額から１９３，０００円を控除した金額 | ３０，０００，０００ | ３５，０００，０００ | 課税山林所得金額に４７％を乗じて算出した金額から４，１５７，５００円を控除した金額 | |||
（備考） 課税山林所得金額に係る税額を求めるには、課税山林所得金額に応じ、「課税山林所得金額」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。