Search

Search provisions, jump to a law or an article

Supplementary Provisions, Appended Table 3

附則別表第三昭和44年分の所得税に係る予定納税基準額の算出率の表

Rate by which the amount of income tax on the taxable aggregate income and similar amount for 1968 is to be multipliedNumber of dependents and similar persons
0 persons1 person2 persons3 persons4 persons5 persons6 persons7 persons8 persons or more
Taxable aggregate income and similar amount for 1968
At leastLess thanAt leastLess thanAt leastLess thanAt leastLess thanAt leastLess thanAt leastLess thanAt leastLess thanAt leastLess thanAt leastLess than
%thousand yenthousand yenthousand yenthousand yenthousand yenthousand yenthousand yenthousand yenthousand yenthousand yenthousand yenthousand yenthousand yenthousand yenthousand yenthousand yenthousand yenthousand yen
0Less than 231 thousand yenLess than 231 thousand yenLess than 243 thousand yenLess than 258 thousand yenLess than 276 thousand yenLess than 294 thousand yenLess than 312 thousand yenLess than 330 thousand yenLess than 348 thousand yen
55348460
60330460460520
65312470460530520600
70294470470560530790600880
752764804707505608807901,2108801,350
802586704801,0907501,6308801,9401,2102,1701,3502,580
852432,1006702,7001,0902,9201,6303,3101,9403,5802,1703,8402,5804,400
902315,3902315,5502,1005,8202,7007,4002,9207,7503,3108,1003,5808,4503,8408,8004,4009,150
955,39023,5205,55024,5205,82026,2707,40028,0207,75030,3508,10032,1008,45033,8508,80035,6009,15037,350
9923,52065,00024,52065,00026,27065,00028,02065,00030,35065,00032,10065,00033,85065,00035,60065,00037,35065,000

(Note) (i) This table applies to a person whose taxable aggregate income and similar amount for 1968 is less than 65 million yen. (ii) The terms used in this table are as follows: (1) "Taxable aggregate income and similar amount for 1968" means the taxable aggregate income and similar amount prescribed in Article 5, paragraph (1), item (ii) (Special Provisions on the Calculation of the Tax Prepayment calculation base for 1969 and 1970 Income Tax) of the Supplementary Provisions. (2) "Number of dependents and similar persons" means the total number of Claimable Spouses to whom the provisions of Article 83 (Spousal Deduction) of the former Act were applied and dependents to whom the provisions of Article 84 (Deduction for Dependents) of the former Act were applied, with regard to income tax for 1968. (iii) For a person whose taxable aggregate income and similar amount for 1968 is 65 million yen or more, the Tax Prepayment calculation base for 1969 income tax is the amount arrived at when 300,000 yen is deducted from the amount set forth in Article 5, paragraph (1), item (i) of the Supplementary Provisions, without using this table.

昭和43年分の課税総所得金額等に係る所得税の額に乗ずべき率扶養親族等の数
0人1人2人3人4人5人6人7人8人以上
昭和43年分の課税総所得金額等
以上未満以上未満以上未満以上未満以上未満以上未満以上未満以上未満以上未満
千円千円千円千円千円千円千円千円千円千円千円千円千円千円千円千円千円千円
231千円未満231千円未満243千円未満258千円未満276千円未満294千円未満312千円未満330千円未満348千円未満
55348460
60330460460520
65312470460530520600
70294470470560530790600880
752764804707505608807901,2108801,350
802586704801,0907501,6308801,9401,2102,1701,3502,580
852432,1006702,7001,0902,9201,6303,3101,9403,5802,1703,8402,5804,400
902315,3902315,5502,1005,8202,7007,4002,9207,7503,3108,1003,5808,4503,8408,8004,4009,150
955,39023,5205,55024,5205,82026,2707,40028,0207,75030,3508,10032,1008,45033,8508,80035,6009,15037,350
9923,52065,00024,52065,00026,27065,00028,02065,00030,35065,00032,10065,00033,85065,00035,60065,00037,35065,000

(注) (一) この表は、昭和43年分の課税総所得金額等が6,500万円未満である者について適用する表である。 (二) この表における用語については、次に定めるところによる。 (1) 「昭和43年分の課税総所得金額等」とは、附則第五条第一項第二号(昭和四十四年分及び昭和四十五年分の所得税に係る予定納税基準額の計算の特例)に規定する課税総所得金額等をいう。 (2) 「扶養親族等の数」とは、昭和43年分の所得税につき旧法第八十三条(配偶者控除)の規定の適用を受けた控除対象配偶者及び旧法第八十四条(扶養控除)の規定の適用を受けた扶養親族の数の合計をいう。 (三) 昭和43年分の課税総所得金額等が6,500万円以上である者については、この表によらず、附則第五条第一項第一号に掲げる金額から30万円を控除した金額が昭和44年分の所得税に係る予定納税基準額である。

© 2026 japanlaw.orgA copy for reading and reference — not an official source, and not legal advice. Only the Japanese text published by the government has legal effect.SourcesTermsPrivacy