Supplementary Provisions, Appended Table 5
附則別表第五昭和４４年分の年末調整のための給与所得の源泉徴収税額表
(1)
| Taxable salary income amount | Tax amount | Taxable salary income amount | Tax amount | Taxable salary income amount | 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 | 13,500 | |
| 2,000 | 3,000 | 100 | 52,000 | 53,000 | 5,000 | 139,000 | 141,000 | 13,700 |
| 3,000 | 4,000 | 200 | 53,000 | 54,000 | 5,100 | 141,000 | 143,000 | 13,900 |
| 4,000 | 5,000 | 300 | 54,000 | 55,000 | 5,200 | 143,000 | 145,000 | 14,100 |
| 5,000 | 6,000 | 400 | 55,000 | 56,000 | 5,300 | 145,000 | 147,000 | 14,300 |
| 6,000 | 7,000 | 500 | 56,000 | 57,000 | 5,400 | 147,000 | 149,000 | 14,500 |
| 7,000 | 8,000 | 600 | 57,000 | 58,000 | 5,500 | 149,000 | 151,000 | 14,700 |
| 8,000 | 9,000 | 700 | 58,000 | 59,000 | 5,600 | 151,000 | 153,000 | 14,900 |
| 9,000 | 10,000 | 800 | 59,000 | 60,000 | 5,700 | 153,000 | 155,000 | 15,100 |
| 10,000 | 11,000 | 900 | 60,000 | 61,000 | 5,800 | 155,000 | 157,000 | 15,300 |
| 11,000 | 12,000 | 1,000 | 61,000 | 62,000 | 5,900 | 157,000 | 159,000 | 15,500 |
| 12,000 | 13,000 | 1,100 | 62,000 | 63,000 | 6,000 | 159,000 | 161,000 | 15,700 |
| 13,000 | 14,000 | 1,200 | 63,000 | 64,000 | 6,100 | 161,000 | 163,000 | 15,900 |
| 14,000 | 15,000 | 1,300 | 64,000 | 65,000 | 6,200 | 163,000 | 165,000 | 16,100 |
| 15,000 | 16,000 | 1,400 | 65,000 | 67,000 | 6,300 | 165,000 | 167,000 | 16,300 |
| 16,000 | 17,000 | 1,500 | 67,000 | 69,000 | 6,500 | 167,000 | 169,000 | 16,500 |
| 17,000 | 18,000 | 1,600 | 69,000 | 71,000 | 6,700 | 169,000 | 171,000 | 16,700 |
| 18,000 | 19,000 | 1,700 | 71,000 | 73,000 | 6,900 | 171,000 | 173,000 | 16,900 |
| 19,000 | 20,000 | 1,800 | 73,000 | 75,000 | 7,100 | 173,000 | 175,000 | 17,100 |
| 20,000 | 21,000 | 1,900 | 75,000 | 77,000 | 7,300 | 175,000 | 177,000 | 17,300 |
| 21,000 | 22,000 | 2,000 | 77,000 | 79,000 | 7,500 | 177,000 | 179,000 | 17,500 |
| 22,000 | 23,000 | 2,100 | 79,000 | 81,000 | 7,700 | 179,000 | 181,000 | 17,700 |
| 23,000 | 24,000 | 2,200 | 81,000 | 83,000 | 7,900 | 181,000 | 183,000 | 17,900 |
| 24,000 | 25,000 | 2,300 | 83,000 | 85,000 | 8,100 | 183,000 | 185,000 | 18,100 |
| 25,000 | 26,000 | 2,400 | 85,000 | 87,000 | 8,300 | 185,000 | 187,000 | 18,300 |
| 26,000 | 27,000 | 2,500 | 87,000 | 89,000 | 8,500 | 187,000 | 189,000 | 18,500 |
| 27,000 | 28,000 | 2,600 | 89,000 | 91,000 | 8,700 | 189,000 | 191,000 | 18,700 |
| 28,000 | 29,000 | 2,700 | 91,000 | 93,000 | 8,900 | 191,000 | 193,000 | 18,900 |
| 29,000 | 30,000 | 2,800 | 93,000 | 95,000 | 9,100 | 193,000 | 195,000 | 19,100 |
| 30,000 | 31,000 | 2,900 | 95,000 | 97,000 | 9,300 | 195,000 | 198,000 | 19,300 |
| 31,000 | 32,000 | 3,000 | 97,000 | 99,000 | 9,500 | 198,000 | 201,000 | 19,600 |
| 32,000 | 33,000 | 3,100 | 99,000 | 101,000 | 9,700 | 201,000 | 204,000 | 19,900 |
| 33,000 | 34,000 | 3,200 | 101,000 | 103,000 | 9,900 | 204,000 | 207,000 | 20,200 |
| 34,000 | 35,000 | 3,300 | 103,000 | 105,000 | 10,100 | 207,000 | 210,000 | 20,500 |
| 35,000 | 36,000 | 3,400 | 105,000 | 107,000 | 10,300 | 210,000 | 213,000 | 20,800 |
| 36,000 | 37,000 | 3,500 | 107,000 | 109,000 | 10,500 | 213,000 | 216,000 | 21,100 |
| 37,000 | 38,000 | 3,600 | 109,000 | 111,000 | 10,700 | 216,000 | 219,000 | 21,400 |
| 38,000 | 39,000 | 3,700 | 111,000 | 113,000 | 10,900 | 219,000 | 222,000 | 21,700 |
| 39,000 | 40,000 | 3,800 | 113,000 | 115,000 | 11,100 | 222,000 | 225,000 | 22,000 |
| 40,000 | 41,000 | 3,900 | 115,000 | 117,000 | 11,300 | 225,000 | 228,000 | 22,300 |
| 41,000 | 42,000 | 4,000 | 117,000 | 119,000 | 11,500 | 228,000 | 231,000 | 22,600 |
| 42,000 | 43,000 | 4,100 | 119,000 | 121,000 | 11,700 | 231,000 | 234,000 | 22,900 |
| 43,000 | 44,000 | 4,200 | 121,000 | 123,000 | 11,900 | 234,000 | 237,000 | 23,200 |
| 44,000 | 45,000 | 4,300 | 123,000 | 125,000 | 12,100 | 237,000 | 240,000 | 23,500 |
| 45,000 | 46,000 | 4,400 | 125,000 | 127,000 | 12,300 | 240,000 | 243,000 | 23,800 |
| 46,000 | 47,000 | 4,500 | 127,000 | 129,000 | 12,500 | 243,000 | 246,000 | 24,100 |
| 47,000 | 48,000 | 4,600 | 129,000 | 131,000 | 12,700 | 246,000 | 249,000 | 24,400 |
| 48,000 | 49,000 | 4,700 | 131,000 | 133,000 | 12,900 | 249,000 | 252,000 | 24,700 |
| 49,000 | 50,000 | 4,800 | 133,000 | 135,000 | 13,100 | 252,000 | 255,000 | 25,000 |
| 50,000 | 51,000 | 4,900 | 135,000 | 137,000 | 13,300 | 255,000 | 258,000 | 25,300 |
(2)
| Taxable salary income amount | Tax amount | Taxable salary income amount | Tax amount | Taxable salary income amount | 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 | 25,600 | 414,000 | 418,000 | 45,900 | 614,000 | 618,000 | 74,900 |
| 261,000 | 264,000 | 25,900 | 418,000 | 422,000 | 46,500 | 618,000 | 622,000 | 75,700 |
| 264,000 | 267,000 | 26,200 | 422,000 | 426,000 | 47,100 | 622,000 | 626,000 | 76,400 |
| 267,000 | 270,000 | 26,500 | 426,000 | 430,000 | 47,600 | 626,000 | 630,000 | 77,200 |
| 270,000 | 273,000 | 26,800 | 430,000 | 434,000 | 48,200 | 630,000 | 634,000 | 77,900 |
| 273,000 | 276,000 | 27,100 | 434,000 | 438,000 | 48,800 | 634,000 | 638,000 | 78,600 |
| 276,000 | 279,000 | 27,400 | 438,000 | 442,000 | 49,300 | 638,000 | 642,000 | 79,400 |
| 279,000 | 282,000 | 27,700 | 442,000 | 446,000 | 49,900 | 642,000 | 646,000 | 80,100 |
| 282,000 | 285,000 | 28,000 | 446,000 | 450,000 | 50,500 | 646,000 | 650,000 | 80,900 |
| 285,000 | 288,000 | 28,300 | 450,000 | 454,000 | 51,100 | 650,000 | 655,000 | 81,600 |
| 288,000 | 291,000 | 28,600 | 454,000 | 458,000 | 51,600 | 655,000 | 660,000 | 82,500 |
| 291,000 | 294,000 | 28,900 | 458,000 | 462,000 | 52,200 | 660,000 | 665,000 | 83,500 |
| 294,000 | 297,000 | 29,200 | 462,000 | 466,000 | 52,800 | 665,000 | 670,000 | 84,400 |
| 297,000 | 300,000 | 29,500 | 466,000 | 470,000 | 53,300 | 670,000 | 675,000 | 85,300 |
| 300,000 | 303,000 | 29,800 | 470,000 | 474,000 | 53,900 | 675,000 | 680,000 | 86,200 |
| 303,000 | 306,000 | 30,200 | 474,000 | 478,000 | 54,500 | 680,000 | 685,000 | 87,200 |
| 306,000 | 309,000 | 30,600 | 478,000 | 482,000 | 55,000 | 685,000 | 690,000 | 88,100 |
| 309,000 | 312,000 | 31,000 | 482,000 | 486,000 | 55,600 | 690,000 | 695,000 | 89,000 |
| 312,000 | 315,000 | 31,500 | 486,000 | 490,000 | 56,200 | 695,000 | 700,000 | 89,900 |
| 315,000 | 318,000 | 31,900 | 490,000 | 494,000 | 56,700 | 700,000 | 705,000 | 90,900 |
| 318,000 | 321,000 | 32,300 | 494,000 | 498,000 | 57,300 | 705,000 | 710,000 | 91,800 |
| 321,000 | 324,000 | 32,700 | 498,000 | 502,000 | 57,900 | 710,000 | 715,000 | 92,700 |
| 324,000 | 327,000 | 33,200 | 502,000 | 506,000 | 58,400 | 715,000 | 720,000 | 93,600 |
| 327,000 | 330,000 | 33,600 | 506,000 | 510,000 | 59,000 | 720,000 | 725,000 | 94,600 |
| 330,000 | 333,000 | 34,000 | 510,000 | 514,000 | 59,600 | 725,000 | 730,000 | 95,500 |
| 333,000 | 336,000 | 34,400 | 514,000 | 518,000 | 60,100 | 730,000 | 735,000 | 96,400 |
| 336,000 | 339,000 | 34,900 | 518,000 | 522,000 | 60,700 | 735,000 | 740,000 | 97,300 |
| 339,000 | 342,000 | 35,300 | 522,000 | 526,000 | 61,300 | 740,000 | 745,000 | 98,300 |
| 342,000 | 345,000 | 35,700 | 526,000 | 530,000 | 61,800 | 745,000 | 750,000 | 99,200 |
| 345,000 | 348,000 | 36,100 | 530,000 | 534,000 | 62,400 | 750,000 | 755,000 | 100,100 |
| 348,000 | 351,000 | 36,600 | 534,000 | 538,000 | 63,000 | 755,000 | 760,000 | 101,000 |
| 351,000 | 354,000 | 37,000 | 538,000 | 542,000 | 63,500 | 760,000 | 765,000 | 102,000 |
| 354,000 | 357,000 | 37,400 | 542,000 | 546,000 | 64,100 | 765,000 | 770,000 | 102,900 |
| 357,000 | 360,000 | 37,800 | 546,000 | 550,000 | 64,700 | 770,000 | 775,000 | 103,800 |
| 360,000 | 363,000 | 38,300 | 550,000 | 554,000 | 65,300 | 775,000 | 780,000 | 104,700 |
| 363,000 | 366,000 | 38,700 | 554,000 | 558,000 | 65,800 | 780,000 | 785,000 | 105,700 |
| 366,000 | 369,000 | 39,100 | 558,000 | 562,000 | 66,400 | 785,000 | 790,000 | 106,600 |
| 369,000 | 372,000 | 39,500 | 562,000 | 566,000 | 67,000 | 790,000 | 795,000 | 107,500 |
| 372,000 | 375,000 | 40,000 | 566,000 | 570,000 | 67,500 | 795,000 | 800,000 | 108,400 |
| 375,000 | 378,000 | 40,400 | 570,000 | 574,000 | 68,100 | 800,000 | 805,000 | 109,400 |
| 378,000 | 381,000 | 40,800 | 574,000 | 578,000 | 68,700 | 805,000 | 810,000 | 110,300 |
| 381,000 | 384,000 | 41,300 | 578,000 | 582,000 | 69,200 | 810,000 | 815,000 | 111,200 |
| 384,000 | 387,000 | 41,700 | 582,000 | 586,000 | 69,800 | 815,000 | 820,000 | 112,100 |
| 387,000 | 390,000 | 42,100 | 586,000 | 590,000 | 70,400 | 820,000 | 825,000 | 113,100 |
| 390,000 | 394,000 | 42,500 | 590,000 | 594,000 | 70,900 | 825,000 | 830,000 | 114,000 |
| 394,000 | 398,000 | 43,100 | 594,000 | 598,000 | 71,500 | 830,000 | 835,000 | 114,900 |
| 398,000 | 402,000 | 43,700 | 598,000 | 602,000 | 72,100 | 835,000 | 840,000 | 115,800 |
| 402,000 | 406,000 | 44,200 | 602,000 | 606,000 | 72,700 | 840,000 | 845,000 | 116,800 |
| 406,000 | 410,000 | 44,800 | 606,000 | 610,000 | 73,500 | 845,000 | 850,000 | 117,700 |
| 410,000 | 414,000 | 45,400 | 610,000 | 614,000 | 74,200 | 850,000 | 855,000 | 118,600 |
(3)
| Taxable salary income amount | Tax amount | Taxable salary income amount | Tax amount | Taxable salary income amount | Tax amount | |||
| At least | Less than | At least | Less than | At least | Less than | |||
| yen | yen | yen | yen | yen | yen | yen | yen | |
| 855,000 | 860,000 | 119,500 | 980,000 | 985,000 | 142,700 | 2,500,000 | 3,000,000 | The amount obtained by deducting 306,500 yen from the amount calculated by multiplying the taxable salary income amount by 34.2% |
| 860,000 | 865,000 | 120,500 | 985,000 | 990,000 | 143,600 | |||
| 865,000 | 870,000 | 121,400 | 990,000 | 995,000 | 144,500 | |||
| 870,000 | 875,000 | 122,300 | 995,000 | 1,000,000 | 145,400 | |||
| 875,000 | 880,000 | 123,200 | ||||||
| 880,000 | 885,000 | 124,200 | 1,000,000 | 1,500,000 | The amount obtained by deducting 80,600 yen from the amount calculated by multiplying the taxable salary income amount by 22.7% | 3,000,000 | 4,000,000 | The amount obtained by deducting 435,500 yen from the amount calculated by multiplying the taxable salary income amount by 38.5% |
| 885,000 | 890,000 | 125,100 | ||||||
| 890,000 | 895,000 | 126,000 | ||||||
| 895,000 | 900,000 | 126,900 | ||||||
| 900,000 | 905,000 | 127,900 | ||||||
| 905,000 | 910,000 | 128,800 | 1,500,000 | 2,000,000 | The amount obtained by deducting 145,100 yen from the amount calculated by multiplying the taxable salary income amount by 27% | 4,000,000 | 4,484,000 | The amount obtained by deducting 603,500 yen from the amount calculated by multiplying the taxable salary income amount by 42.7% |
| 910,000 | 915,000 | 129,700 | ||||||
| 915,000 | 920,000 | 130,600 | ||||||
| 920,000 | 925,000 | 131,600 | ||||||
| 925,000 | 930,000 | 132,500 | ||||||
| 930,000 | 935,000 | 133,400 | 2,000,000 | 2,200,000 | The amount obtained by deducting 205,100 yen from the amount calculated by multiplying the taxable salary income amount by 30% | 4,484,000 yen | 1,311,100 yen | |
| 935,000 | 940,000 | 134,300 | ||||||
| 940,000 | 945,000 | 135,300 | ||||||
| 945,000 | 950,000 | 136,200 | ||||||
| 950,000 | 955,000 | 137,100 | ||||||
| 955,000 | 960,000 | 138,000 | 2,200,000 | 2,500,000 | The amount obtained by deducting 231,500 yen from the amount calculated by multiplying the taxable salary income amount by 31.2% | |||
| 960,000 | 965,000 | 139,000 | ||||||
| 965,000 | 970,000 | 139,900 | ||||||
| 970,000 | 975,000 | 140,800 | ||||||
| 975,000 | 980,000 | 141,700 | ||||||
(Note) In this table, "taxable salary income amount" means the amount obtained by deducting the total of the amounts set forth in (a) through (d) of that item from the amount of salary or other wages after the salary income deduction prescribed in Article 190, item (ii) (Year-End Adjustment) of the new Act as replaced pursuant to Article 3, paragraph (1) (Special Provisions on the Calculation of Income Deductions and Tax Amounts for Income Tax for 1969) of the Supplementary Provisions.
(Remarks) The tax amount is found as follows: (i) First, find the amount obtained by deducting the following amounts from the amount of salary or other wages after the salary income deduction in the attached table to this table, found using that table according to the amount of salary or other wages for the year: (1) if there are social insurance premiums deducted from the amount of salary or other wages for the year, that amount; (2) if there is an amount of social insurance premiums declared in a salary income earner's return for insurance premium deduction, that amount; (3) if there is an amount of small-scale enterprise mutual aid premiums (meaning small-scale enterprise mutual aid premiums prescribed in Article 75, paragraph (1) (Small-Scale Enterprise Mutual Aid Premium Deduction) of the new Act) declared in a salary income earner's return for insurance premium deduction, that amount; (4) if there is an amount of life insurance premiums (meaning life insurance premiums prescribed in Article 76, paragraph (1) (Life Insurance Premium Deduction) of the new Act; the same applies hereinafter) declared in a salary income earner's return for insurance premium deduction, the amount set forth below for the category of case set forth below: (a) if the total amount of those life insurance premiums is up to 25,000 yen: that total amount; (b) if the total amount of those life insurance premiums exceeds 25,000 yen and is up to 50,000 yen: the sum of the amount equivalent to one-half of that total amount and 12,500 yen; (c) if the total amount of those life insurance premiums exceeds 50,000 yen: 37,500 yen; (5) if there is an amount of non-life insurance premiums (meaning non-life insurance premiums prescribed in Article 77, paragraph (1) (Non-Life Insurance Premium Deduction) of the new Act; the same applies hereinafter) declared in a salary income earner's return for insurance premium deduction, the amount set forth below for the category of case set forth below: (a) if all of those non-life insurance premiums relate to contracts prescribed in Article 77, paragraph (1), item (i) of the new Act: the total of those amounts (or 2,000 yen, if that total exceeds 2,000 yen); (b) if all of those non-life insurance premiums relate to contracts prescribed in Article 77, paragraph (1), item (ii) of the new Act: the total of those amounts (or 10,000 yen, if that total exceeds 10,000 yen); (c) if those non-life insurance premiums include both amounts relating to contracts prescribed in Article 77, paragraph (1), item (i) of the new Act and amounts relating to contracts prescribed in item (ii) of that paragraph: the total of those amounts (or 10,000 yen, if that total exceeds 10,000 yen); provided, however, that if the amount relating to contracts prescribed in item (i) of that paragraph exceeds 2,000 yen and the amount relating to contracts prescribed in item (ii) of that paragraph is less than 8,000 yen, it is the sum of 2,000 yen and the amount relating to contracts prescribed in item (ii) of that paragraph. (ii) If the salary income earner's return for deduction for Dependents, etc. states that the Resident is a Person with a Disability, an elderly person, a widow, or a working student (if the working student is a pupil set forth in Article 2, paragraph (1), item (xxxii), (b) (Definitions) of the new Act, where, in addition to that declaration stating that the Resident is a working student, the documents prescribed in Article 194, paragraph (3) (Salary Income Earner's Return for Deduction for Dependents, Etc.) of the new Act have been submitted or presented), find the amount obtained by deducting from the amount found under (i) 87,500 yen for each of these categories that applies (or 127,500 yen, if the declaration states that the Resident is a Person with a Particular Disability), and, if that declaration states that there is a Person with a Disability among the Resident's dependents and similar persons, 87,500 yen for each such Person with a Disability (or 127,500 yen, if the declaration states that the person is a Person with a Particular Disability). (iii) Next, from the amount found under (i) and (ii): (1) if a Claimable Spouse has been declared in the salary income earner's return for deduction for Dependents, etc.: (a) if a dependent has been declared in that declaration, deduct the total of the amount of the spousal deduction, the amount of the deduction for Dependents under Article 84, paragraph (1) (Deduction for Dependents) of the new Act as replaced pursuant to Article 3, paragraph (1) of the Supplementary Provisions, and the amount of the basic personal exemption; (b) if no dependent has been declared in that declaration, deduct the total of the amount of the spousal deduction and the amount of the basic personal exemption; (2) if no Claimable Spouse has been declared in the salary income earner's return for deduction for Dependents, etc.: (a) if a dependent has been declared in that declaration: (A) except where (B) applies, deduct the total of the amount of the deduction for Dependents under Article 84, paragraph (1) of the new Act as replaced pursuant to Article 3, paragraph (1) of the Supplementary Provisions and the amount of the basic personal exemption; (B) if that declaration states that the case falls under the provisions of Article 84, paragraph (2) of the new Act as replaced pursuant to Article 3, paragraph (1) of the Supplementary Provisions, deduct the total of the amount of the deduction for Dependents under paragraphs (1) and (2) of that Article and the amount of the basic personal exemption; (b) if no dependent has been declared in that declaration, deduct the amount of the basic personal exemption; and find the remaining balance in each case. (iv) Find the applicable row of the "Taxable salary income amount" column according to the balance found under (iii); the amount stated in the "Tax amount" column of that row is the tax amount sought. (v) When finding the tax amount under (i) through (iv), if the balance found under (iii) of a Resident whose balance is 1,000,000 yen or more includes a fraction of less than 1,000 yen, the amount after discarding that fraction is deemed to be that balance, 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.
Attached Table to Appended Table V of the Supplementary Provisions
(1)
| Amount of salary or other wages | Amount of salary or other wages after the salary income deduction | Amount of salary or other wages | Amount of salary or other wages after the salary income deduction | Amount of salary or other wages | Amount of salary or other wages after the salary income deduction | |||
| At least | Less than | At least | Less than | At least | Less than | |||
| yen | yen | yen | yen | yen | yen | yen | yen | yen |
| Less than 311,875 yen | Less than 169,500 yen | 408,000 | 410,000 | 246,400 | 508,000 | 510,000 | 326,400 | |
| 311,875 | 312,000 | 169,500 | 410,000 | 412,000 | 248,000 | 510,000 | 512,000 | 328,000 |
| 312,000 | 314,000 | 169,600 | 412,000 | 414,000 | 249,600 | 512,000 | 514,000 | 329,600 |
| 314,000 | 316,000 | 171,200 | 414,000 | 416,000 | 251,200 | 514,000 | 516,000 | 331,200 |
| 316,000 | 318,000 | 172,800 | 416,000 | 418,000 | 252,800 | 516,000 | 518,000 | 332,800 |
| 318,000 | 320,000 | 174,400 | 418,000 | 420,000 | 254,400 | 518,000 | 520,000 | 334,400 |
| 320,000 | 322,000 | 176,000 | 420,000 | 422,000 | 256,000 | 520,000 | 522,000 | 336,000 |
| 322,000 | 324,000 | 177,600 | 422,000 | 424,000 | 257,600 | 522,000 | 524,000 | 337,600 |
| 324,000 | 326,000 | 179,200 | 424,000 | 426,000 | 259,200 | 524,000 | 526,000 | 339,200 |
| 326,000 | 328,000 | 180,800 | 426,000 | 428,000 | 260,800 | 526,000 | 528,000 | 340,800 |
| 328,000 | 330,000 | 182,400 | 428,000 | 430,000 | 262,400 | 528,000 | 530,000 | 342,400 |
| 330,000 | 332,000 | 184,000 | 430,000 | 432,000 | 264,000 | 530,000 | 532,000 | 344,000 |
| 332,000 | 334,000 | 185,600 | 432,000 | 434,000 | 265,600 | 532,000 | 534,000 | 345,600 |
| 334,000 | 336,000 | 187,200 | 434,000 | 436,000 | 267,200 | 534,000 | 536,000 | 347,200 |
| 336,000 | 338,000 | 188,800 | 436,000 | 438,000 | 268,800 | 536,000 | 538,000 | 348,800 |
| 338,000 | 340,000 | 190,400 | 438,000 | 440,000 | 270,400 | 538,000 | 540,000 | 350,400 |
| 340,000 | 342,000 | 192,000 | 440,000 | 442,000 | 272,000 | 540,000 | 542,000 | 352,000 |
| 342,000 | 344,000 | 193,600 | 442,000 | 444,000 | 273,600 | 542,000 | 544,000 | 353,600 |
| 344,000 | 346,000 | 195,200 | 444,000 | 446,000 | 275,200 | 544,000 | 546,000 | 355,200 |
| 346,000 | 348,000 | 196,800 | 446,000 | 448,000 | 276,800 | 546,000 | 548,000 | 356,800 |
| 348,000 | 350,000 | 198,400 | 448,000 | 450,000 | 278,400 | 548,000 | 550,000 | 358,400 |
| 350,000 | 352,000 | 200,000 | 450,000 | 452,000 | 280,000 | 550,000 | 552,000 | 360,000 |
| 352,000 | 354,000 | 201,600 | 452,000 | 454,000 | 281,600 | 552,000 | 554,000 | 361,600 |
| 354,000 | 356,000 | 203,200 | 454,000 | 456,000 | 283,200 | 554,000 | 556,000 | 363,200 |
| 356,000 | 358,000 | 204,800 | 456,000 | 458,000 | 284,800 | 556,000 | 558,000 | 364,800 |
| 358,000 | 360,000 | 206,400 | 458,000 | 460,000 | 286,400 | 558,000 | 560,000 | 366,400 |
| 360,000 | 362,000 | 208,000 | 460,000 | 462,000 | 288,000 | 560,000 | 562,000 | 368,000 |
| 362,000 | 364,000 | 209,600 | 462,000 | 464,000 | 289,600 | 562,000 | 564,000 | 369,600 |
| 364,000 | 366,000 | 211,200 | 464,000 | 466,000 | 291,200 | 564,000 | 566,000 | 371,200 |
| 366,000 | 368,000 | 212,800 | 466,000 | 468,000 | 292,800 | 566,000 | 568,000 | 372,800 |
| 368,000 | 370,000 | 214,400 | 468,000 | 470,000 | 294,400 | 568,000 | 570,000 | 374,400 |
| 370,000 | 372,000 | 216,000 | 470,000 | 472,000 | 296,000 | 570,000 | 572,000 | 376,000 |
| 372,000 | 374,000 | 217,600 | 472,000 | 474,000 | 297,600 | 572,000 | 574,000 | 377,600 |
| 374,000 | 376,000 | 219,200 | 474,000 | 476,000 | 299,200 | 574,000 | 576,000 | 379,200 |
| 376,000 | 378,000 | 220,800 | 476,000 | 478,000 | 300,800 | 576,000 | 578,000 | 380,800 |
| 378,000 | 380,000 | 222,400 | 478,000 | 480,000 | 302,400 | 578,000 | 580,000 | 382,400 |
| 380,000 | 382,000 | 224,000 | 480,000 | 482,000 | 304,000 | 580,000 | 582,000 | 384,000 |
| 382,000 | 384,000 | 225,600 | 482,000 | 484,000 | 305,600 | 582,000 | 584,000 | 385,600 |
| 384,000 | 386,000 | 227,200 | 484,000 | 486,000 | 307,200 | 584,000 | 586,000 | 387,200 |
| 386,000 | 388,000 | 228,800 | 486,000 | 488,000 | 308,800 | 586,000 | 588,000 | 388,800 |
| 388,000 | 390,000 | 230,400 | 488,000 | 490,000 | 310,400 | 588,000 | 590,000 | 390,400 |
| 390,000 | 392,000 | 232,000 | 490,000 | 492,000 | 312,000 | 590,000 | 592,000 | 392,000 |
| 392,000 | 394,000 | 233,600 | 492,000 | 494,000 | 313,600 | 592,000 | 594,000 | 393,600 |
| 394,000 | 396,000 | 235,200 | 494,000 | 496,000 | 315,200 | 594,000 | 596,000 | 395,200 |
| 396,000 | 398,000 | 236,800 | 496,000 | 498,000 | 316,800 | 596,000 | 598,000 | 396,800 |
| 398,000 | 400,000 | 238,400 | 498,000 | 500,000 | 318,400 | 598,000 | 600,000 | 398,400 |
| 400,000 | 402,000 | 240,000 | 500,000 | 502,000 | 320,000 | 600,000 | 602,000 | 400,000 |
| 402,000 | 404,000 | 241,600 | 502,000 | 504,000 | 321,600 | 602,000 | 604,000 | 401,600 |
| 404,000 | 406,000 | 243,200 | 504,000 | 506,000 | 323,200 | 604,000 | 606,000 | 403,200 |
| 406,000 | 408,000 | 244,800 | 506,000 | 508,000 | 324,800 | 606,000 | 608,000 | 404,800 |
(2)
| Amount of salary or other wages | Amount of salary or other wages after the salary income deduction | Amount of salary or other wages | Amount of salary or other wages after the salary income deduction | Amount of salary or other wages | Amount of salary or other wages after the salary income deduction | |||
| At least | Less than | At least | Less than | At least | Less than | |||
| yen | yen | yen | yen | yen | yen | yen | yen | yen |
| 608,000 | 610,000 | 406,400 | 708,000 | 710,000 | 486,400 | 808,000 | 810,000 | 566,400 |
| 610,000 | 612,000 | 408,000 | 710,000 | 712,000 | 488,000 | 810,000 | 812,000 | 568,000 |
| 612,000 | 614,000 | 409,600 | 712,000 | 714,000 | 489,600 | 812,000 | 814,000 | 569,600 |
| 614,000 | 616,000 | 411,200 | 714,000 | 716,000 | 491,200 | 814,000 | 816,000 | 571,200 |
| 616,000 | 618,000 | 412,800 | 716,000 | 718,000 | 492,800 | 816,000 | 818,000 | 572,800 |
| 618,000 | 620,000 | 414,400 | 718,000 | 720,000 | 494,400 | 818,000 | 820,000 | 574,400 |
| 620,000 | 622,000 | 416,000 | 720,000 | 722,000 | 496,000 | 820,000 | 822,000 | 576,000 |
| 622,000 | 624,000 | 417,600 | 722,000 | 724,000 | 497,600 | 822,000 | 824,000 | 577,600 |
| 624,000 | 626,000 | 419,200 | 724,000 | 726,000 | 499,200 | 824,000 | 826,000 | 579,200 |
| 626,000 | 628,000 | 420,800 | 726,000 | 728,000 | 500,800 | 826,000 | 828,000 | 580,800 |
| 628,000 | 630,000 | 422,400 | 728,000 | 730,000 | 502,400 | 828,000 | 830,000 | 582,400 |
| 630,000 | 632,000 | 424,000 | 730,000 | 732,000 | 504,000 | 830,000 | 832,000 | 584,000 |
| 632,000 | 634,000 | 425,600 | 732,000 | 734,000 | 505,600 | 832,000 | 834,000 | 585,600 |
| 634,000 | 636,000 | 427,200 | 734,000 | 736,000 | 507,200 | 834,000 | 836,000 | 587,200 |
| 636,000 | 638,000 | 428,800 | 736,000 | 738,000 | 508,800 | 836,000 | 838,000 | 588,800 |
| 638,000 | 640,000 | 430,400 | 738,000 | 740,000 | 510,400 | 838,000 | 840,000 | 590,400 |
| 640,000 | 642,000 | 432,000 | 740,000 | 742,000 | 512,000 | 840,000 | 842,000 | 592,000 |
| 642,000 | 644,000 | 433,600 | 742,000 | 744,000 | 513,600 | 842,000 | 844,000 | 593,600 |
| 644,000 | 646,000 | 435,200 | 744,000 | 746,000 | 515,200 | 844,000 | 846,000 | 595,200 |
| 646,000 | 648,000 | 436,800 | 746,000 | 748,000 | 516,800 | 846,000 | 848,000 | 596,800 |
| 648,000 | 650,000 | 438,400 | 748,000 | 750,000 | 518,400 | 848,000 | 850,000 | 598,400 |
| 650,000 | 652,000 | 440,000 | 750,000 | 752,000 | 520,000 | 850,000 | 852,000 | 600,000 |
| 652,000 | 654,000 | 441,600 | 752,000 | 754,000 | 521,600 | 852,000 | 854,000 | 601,600 |
| 654,000 | 656,000 | 443,200 | 754,000 | 756,000 | 523,200 | 854,000 | 856,000 | 603,200 |
| 656,000 | 658,000 | 444,800 | 756,000 | 758,000 | 524,800 | 856,000 | 858,000 | 604,800 |
| 658,000 | 660,000 | 446,400 | 758,000 | 760,000 | 526,400 | 858,000 | 860,000 | 606,400 |
| 660,000 | 662,000 | 448,000 | 760,000 | 762,000 | 528,000 | 860,000 | 862,000 | 608,000 |
| 662,000 | 664,000 | 449,600 | 762,000 | 764,000 | 529,600 | 862,000 | 864,000 | 609,600 |
| 664,000 | 666,000 | 451,200 | 764,000 | 766,000 | 531,200 | 864,000 | 866,000 | 611,200 |
| 666,000 | 668,000 | 452,800 | 766,000 | 768,000 | 532,800 | 866,000 | 868,000 | 612,800 |
| 668,000 | 670,000 | 454,400 | 768,000 | 770,000 | 534,400 | 868,000 | 870,000 | 614,400 |
| 670,000 | 672,000 | 456,000 | 770,000 | 772,000 | 536,000 | 870,000 | 872,000 | 616,000 |
| 672,000 | 674,000 | 457,600 | 772,000 | 774,000 | 537,600 | 872,000 | 874,000 | 617,600 |
| 674,000 | 676,000 | 459,200 | 774,000 | 776,000 | 539,200 | 874,000 | 876,000 | 619,200 |
| 676,000 | 678,000 | 460,800 | 776,000 | 778,000 | 540,800 | 876,000 | 878,000 | 620,800 |
| 678,000 | 680,000 | 462,400 | 778,000 | 780,000 | 542,400 | 878,000 | 880,000 | 622,400 |
| 680,000 | 682,000 | 464,000 | 780,000 | 782,000 | 544,000 | 880,000 | 882,000 | 624,000 |
| 682,000 | 684,000 | 465,600 | 782,000 | 784,000 | 545,600 | 882,000 | 884,000 | 625,600 |
| 684,000 | 686,000 | 467,200 | 784,000 | 786,000 | 547,200 | 884,000 | 886,000 | 627,200 |
| 686,000 | 688,000 | 468,800 | 786,000 | 788,000 | 548,800 | 886,000 | 888,000 | 628,800 |
| 688,000 | 690,000 | 470,400 | 788,000 | 790,000 | 550,400 | 888,000 | 890,000 | 630,400 |
| 690,000 | 692,000 | 472,000 | 790,000 | 792,000 | 552,000 | 890,000 | 892,000 | 632,000 |
| 692,000 | 694,000 | 473,600 | 792,000 | 794,000 | 553,600 | 892,000 | 894,000 | 633,600 |
| 694,000 | 696,000 | 475,200 | 794,000 | 796,000 | 555,200 | 894,000 | 896,000 | 635,200 |
| 696,000 | 698,000 | 476,800 | 796,000 | 798,000 | 556,800 | 896,000 | 898,000 | 636,800 |
| 698,000 | 700,000 | 478,400 | 798,000 | 800,000 | 558,400 | 898,000 | 900,000 | 638,400 |
| 700,000 | 702,000 | 480,000 | 800,000 | 802,000 | 560,000 | 900,000 | 902,000 | 640,000 |
| 702,000 | 704,000 | 481,600 | 802,000 | 804,000 | 561,600 | 902,000 | 904,000 | 641,700 |
| 704,000 | 706,000 | 483,200 | 804,000 | 806,000 | 563,200 | 904,000 | 906,000 | 643,400 |
| 706,000 | 708,000 | 484,800 | 806,000 | 808,000 | 564,800 | 906,000 | 908,000 | 645,150 |
(3)
| Amount of salary or other wages | Amount of salary or other wages after the salary income deduction | Amount of salary or other wages | Amount of salary or other wages after the salary income deduction | Amount of salary or other wages | Amount of salary or other wages after the salary income deduction | |||
| At least | Less than | At least | Less than | At least | Less than | |||
| yen | yen | yen | yen | yen | yen | yen | yen | yen |
| 908,000 | 910,000 | 646,850 | 988,000 | 990,000 | 715,650 | 1,068,000 | 1,070,000 | 784,450 |
| 910,000 | 912,000 | 648,600 | 990,000 | 992,000 | 717,400 | 1,070,000 | 1,072,000 | 786,200 |
| 912,000 | 914,000 | 650,300 | 992,000 | 994,000 | 719,100 | 1,072,000 | 1,074,000 | 787,900 |
| 914,000 | 916,000 | 652,000 | 994,000 | 996,000 | 720,800 | 1,074,000 | 1,076,000 | 789,600 |
| 916,000 | 918,000 | 653,750 | 996,000 | 998,000 | 722,550 | 1,076,000 | 1,078,000 | 791,350 |
| 918,000 | 920,000 | 655,450 | 998,000 | 1,000,000 | 724,250 | 1,078,000 | 1,080,000 | 793,050 |
| 920,000 | 922,000 | 657,200 | 1,000,000 | 1,002,000 | 726,000 | 1,080,000 | 1,082,000 | 794,800 |
| 922,000 | 924,000 | 658,900 | 1,002,000 | 1,004,000 | 727,700 | 1,082,000 | 1,084,000 | 796,500 |
| 924,000 | 926,000 | 660,600 | 1,004,000 | 1,006,000 | 729,400 | 1,084,000 | 1,086,000 | 798,200 |
| 926,000 | 928,000 | 662,350 | 1,006,000 | 1,008,000 | 731,150 | 1,086,000 | 1,088,000 | 799,950 |
| 928,000 | 930,000 | 664,050 | 1,008,000 | 1,010,000 | 732,850 | 1,088,000 | 1,090,000 | 801,650 |
| 930,000 | 932,000 | 665,800 | 1,010,000 | 1,012,000 | 734,600 | 1,090,000 | 1,092,000 | 803,400 |
| 932,000 | 934,000 | 667,500 | 1,012,000 | 1,014,000 | 736,300 | 1,092,000 | 1,094,000 | 805,100 |
| 934,000 | 936,000 | 669,200 | 1,014,000 | 1,016,000 | 738,000 | 1,094,000 | 1,096,000 | 806,800 |
| 936,000 | 938,000 | 670,950 | 1,016,000 | 1,018,000 | 739,750 | 1,096,000 | 1,098,000 | 808,550 |
| 938,000 | 940,000 | 672,650 | 1,018,000 | 1,020,000 | 741,450 | 1,098,000 | 1,100,000 | 810,250 |
| 940,000 | 942,000 | 674,400 | 1,020,000 | 1,022,000 | 743,200 | |||
| 942,000 | 944,000 | 676,100 | 1,022,000 | 1,024,000 | 744,900 | |||
| 944,000 | 946,000 | 677,800 | 1,024,000 | 1,026,000 | 746,600 | |||
| 946,000 | 948,000 | 679,550 | 1,026,000 | 1,028,000 | 748,350 | |||
| 948,000 | 950,000 | 681,250 | 1,028,000 | 1,030,000 | 750,050 | 1,100,000 | 2,100,000 | The amount obtained by deducting 244,000 yen from the amount calculated by multiplying the amount of salary or other wages by 96% |
| 950,000 | 952,000 | 683,000 | 1,030,000 | 1,032,000 | 751,800 | |||
| 952,000 | 954,000 | 684,700 | 1,032,000 | 1,034,000 | 753,500 | |||
| 954,000 | 956,000 | 686,400 | 1,034,000 | 1,036,000 | 755,200 | |||
| 956,000 | 958,000 | 688,150 | 1,036,000 | 1,038,000 | 756,950 | |||
| 958,000 | 960,000 | 689,850 | 1,038,000 | 1,040,000 | 758,650 | 2,100,000 | 3,100,000 | The amount obtained by deducting 286,000 yen from the amount calculated by multiplying the amount of salary or other wages by 98% |
| 960,000 | 962,000 | 691,600 | 1,040,000 | 1,042,000 | 760,400 | |||
| 962,000 | 964,000 | 693,300 | 1,042,000 | 1,044,000 | 762,100 | |||
| 964,000 | 966,000 | 695,000 | 1,044,000 | 1,046,000 | 763,800 | |||
| 966,000 | 968,000 | 696,750 | 1,046,000 | 1,048,000 | 765,550 | |||
| 968,000 | 970,000 | 698,450 | 1,048,000 | 1,050,000 | 767,250 | 3,100,000 yen or more | The amount obtained by deducting 348,000 yen from the amount of salary or other wages | |
| 970,000 | 972,000 | 700,200 | 1,050,000 | 1,052,000 | 769,000 | |||
| 972,000 | 974,000 | 701,900 | 1,052,000 | 1,054,000 | 770,700 | |||
| 974,000 | 976,000 | 703,600 | 1,054,000 | 1,056,000 | 772,400 | |||
| 976,000 | 978,000 | 705,350 | 1,056,000 | 1,058,000 | 774,150 | |||
| 978,000 | 980,000 | 707,050 | 1,058,000 | 1,060,000 | 775,850 | |||
| 980,000 | 982,000 | 708,800 | 1,060,000 | 1,062,000 | 777,600 | |||
| 982,000 | 984,000 | 710,500 | 1,062,000 | 1,064,000 | 779,300 | |||
| 984,000 | 986,000 | 712,200 | 1,064,000 | 1,066,000 | 781,000 | |||
| 986,000 | 988,000 | 713,950 | 1,066,000 | 1,068,000 | 782,750 | |||
(Remarks) To find the amount of salary or other wages after the salary income deduction, find the applicable row of the "Amount of salary or other wages" column according to the amount of salary or other wages for the year; the amount stated in the "Amount of salary or other wages after the salary income deduction" column of that row is the amount of salary or other wages after the salary income deduction for that amount of salary or other wages. In this case, if the amount of salary or other wages after the salary income deduction of a Resident whose amount of salary or other wages is 1,100,000 yen or more includes a fraction of less than 1 yen, the amount after discarding that fraction is the amount of salary or other wages after the salary income deduction sought.
（一）
| 課税給与所得金額 | 税額 | 課税給与所得金額 | 税額 | 課税給与所得金額 | 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 | １３，５００ | |
| ２，０００ | ３，０００ | １００ | ５２，０００ | ５３，０００ | ５，０００ | １３９，０００ | １４１，０００ | １３，７００ |
| ３，０００ | ４，０００ | ２００ | ５３，０００ | ５４，０００ | ５，１００ | １４１，０００ | １４３，０００ | １３，９００ |
| ４，０００ | ５，０００ | ３００ | ５４，０００ | ５５，０００ | ５，２００ | １４３，０００ | １４５，０００ | １４，１００ |
| ５，０００ | ６，０００ | ４００ | ５５，０００ | ５６，０００ | ５，３００ | １４５，０００ | １４７，０００ | １４，３００ |
| ６，０００ | ７，０００ | ５００ | ５６，０００ | ５７，０００ | ５，４００ | １４７，０００ | １４９，０００ | １４，５００ |
| ７，０００ | ８，０００ | ６００ | ５７，０００ | ５８，０００ | ５，５００ | １４９，０００ | １５１，０００ | １４，７００ |
| ８，０００ | ９，０００ | ７００ | ５８，０００ | ５９，０００ | ５，６００ | １５１，０００ | １５３，０００ | １４，９００ |
| ９，０００ | １０，０００ | ８００ | ５９，０００ | ６０，０００ | ５，７００ | １５３，０００ | １５５，０００ | １５，１００ |
| １０，０００ | １１，０００ | ９００ | ６０，０００ | ６１，０００ | ５，８００ | １５５，０００ | １５７，０００ | １５，３００ |
| １１，０００ | １２，０００ | １，０００ | ６１，０００ | ６２，０００ | ５，９００ | １５７，０００ | １５９，０００ | １５，５００ |
| １２，０００ | １３，０００ | １，１００ | ６２，０００ | ６３，０００ | ６，０００ | １５９，０００ | １６１，０００ | １５，７００ |
| １３，０００ | １４，０００ | １，２００ | ６３，０００ | ６４，０００ | ６，１００ | １６１，０００ | １６３，０００ | １５，９００ |
| １４，０００ | １５，０００ | １，３００ | ６４，０００ | ６５，０００ | ６，２００ | １６３，０００ | １６５，０００ | １６，１００ |
| １５，０００ | １６，０００ | １，４００ | ６５，０００ | ６７，０００ | ６，３００ | １６５，０００ | １６７，０００ | １６，３００ |
| １６，０００ | １７，０００ | １，５００ | ６７，０００ | ６９，０００ | ６，５００ | １６７，０００ | １６９，０００ | １６，５００ |
| １７，０００ | １８，０００ | １，６００ | ６９，０００ | ７１，０００ | ６，７００ | １６９，０００ | １７１，０００ | １６，７００ |
| １８，０００ | １９，０００ | １，７００ | ７１，０００ | ７３，０００ | ６，９００ | １７１，０００ | １７３，０００ | １６，９００ |
| １９，０００ | ２０，０００ | １，８００ | ７３，０００ | ７５，０００ | ７，１００ | １７３，０００ | １７５，０００ | １７，１００ |
| ２０，０００ | ２１，０００ | １，９００ | ７５，０００ | ７７，０００ | ７，３００ | １７５，０００ | １７７，０００ | １７，３００ |
| ２１，０００ | ２２，０００ | ２，０００ | ７７，０００ | ７９，０００ | ７，５００ | １７７，０００ | １７９，０００ | １７，５００ |
| ２２，０００ | ２３，０００ | ２，１００ | ７９，０００ | ８１，０００ | ７，７００ | １７９，０００ | １８１，０００ | １７，７００ |
| ２３，０００ | ２４，０００ | ２，２００ | ８１，０００ | ８３，０００ | ７，９００ | １８１，０００ | １８３，０００ | １７，９００ |
| ２４，０００ | ２５，０００ | ２，３００ | ８３，０００ | ８５，０００ | ８，１００ | １８３，０００ | １８５，０００ | １８，１００ |
| ２５，０００ | ２６，０００ | ２，４００ | ８５，０００ | ８７，０００ | ８，３００ | １８５，０００ | １８７，０００ | １８，３００ |
| ２６，０００ | ２７，０００ | ２，５００ | ８７，０００ | ８９，０００ | ８，５００ | １８７，０００ | １８９，０００ | １８，５００ |
| ２７，０００ | ２８，０００ | ２，６００ | ８９，０００ | ９１，０００ | ８，７００ | １８９，０００ | １９１，０００ | １８，７００ |
| ２８，０００ | ２９，０００ | ２，７００ | ９１，０００ | ９３，０００ | ８，９００ | １９１，０００ | １９３，０００ | １８，９００ |
| ２９，０００ | ３０，０００ | ２，８００ | ９３，０００ | ９５，０００ | ９，１００ | １９３，０００ | １９５，０００ | １９，１００ |
| ３０，０００ | ３１，０００ | ２，９００ | ９５，０００ | ９７，０００ | ９，３００ | １９５，０００ | １９８，０００ | １９，３００ |
| ３１，０００ | ３２，０００ | ３，０００ | ９７，０００ | ９９，０００ | ９，５００ | １９８，０００ | ２０１，０００ | １９，６００ |
| ３２，０００ | ３３，０００ | ３，１００ | ９９，０００ | １０１，０００ | ９，７００ | ２０１，０００ | ２０４，０００ | １９，９００ |
| ３３，０００ | ３４，０００ | ３，２００ | １０１，０００ | １０３，０００ | ９，９００ | ２０４，０００ | ２０７，０００ | ２０，２００ |
| ３４，０００ | ３５，０００ | ３，３００ | １０３，０００ | １０５，０００ | １０，１００ | ２０７，０００ | ２１０，０００ | ２０，５００ |
| ３５，０００ | ３６，０００ | ３，４００ | １０５，０００ | １０７，０００ | １０，３００ | ２１０，０００ | ２１３，０００ | ２０，８００ |
| ３６，０００ | ３７，０００ | ３，５００ | １０７，０００ | １０９，０００ | １０，５００ | ２１３，０００ | ２１６，０００ | ２１，１００ |
| ３７，０００ | ３８，０００ | ３，６００ | １０９，０００ | １１１，０００ | １０，７００ | ２１６，０００ | ２１９，０００ | ２１，４００ |
| ３８，０００ | ３９，０００ | ３，７００ | １１１，０００ | １１３，０００ | １０，９００ | ２１９，０００ | ２２２，０００ | ２１，７００ |
| ３９，０００ | ４０，０００ | ３，８００ | １１３，０００ | １１５，０００ | １１，１００ | ２２２，０００ | ２２５，０００ | ２２，０００ |
| ４０，０００ | ４１，０００ | ３，９００ | １１５，０００ | １１７，０００ | １１，３００ | ２２５，０００ | ２２８，０００ | ２２，３００ |
| ４１，０００ | ４２，０００ | ４，０００ | １１７，０００ | １１９，０００ | １１，５００ | ２２８，０００ | ２３１，０００ | ２２，６００ |
| ４２，０００ | ４３，０００ | ４，１００ | １１９，０００ | １２１，０００ | １１，７００ | ２３１，０００ | ２３４，０００ | ２２，９００ |
| ４３，０００ | ４４，０００ | ４，２００ | １２１，０００ | １２３，０００ | １１，９００ | ２３４，０００ | ２３７，０００ | ２３，２００ |
| ４４，０００ | ４５，０００ | ４，３００ | １２３，０００ | １２５，０００ | １２，１００ | ２３７，０００ | ２４０，０００ | ２３，５００ |
| ４５，０００ | ４６，０００ | ４，４００ | １２５，０００ | １２７，０００ | １２，３００ | ２４０，０００ | ２４３，０００ | ２３，８００ |
| ４６，０００ | ４７，０００ | ４，５００ | １２７，０００ | １２９，０００ | １２，５００ | ２４３，０００ | ２４６，０００ | ２４，１００ |
| ４７，０００ | ４８，０００ | ４，６００ | １２９，０００ | １３１，０００ | １２，７００ | ２４６，０００ | ２４９，０００ | ２４，４００ |
| ４８，０００ | ４９，０００ | ４，７００ | １３１，０００ | １３３，０００ | １２，９００ | ２４９，０００ | ２５２，０００ | ２４，７００ |
| ４９，０００ | ５０，０００ | ４，８００ | １３３，０００ | １３５，０００ | １３，１００ | ２５２，０００ | ２５５，０００ | ２５，０００ |
| ５０，０００ | ５１，０００ | ４，９００ | １３５，０００ | １３７，０００ | １３，３００ | ２５５，０００ | ２５８，０００ | ２５，３００ |
（二）
| 課税給与所得金額 | 税額 | 課税給与所得金額 | 税額 | 課税給与所得金額 | 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 | ２５，６００ | ４１４，０００ | ４１８，０００ | ４５，９００ | ６１４，０００ | ６１８，０００ | ７４，９００ |
| ２６１，０００ | ２６４，０００ | ２５，９００ | ４１８，０００ | ４２２，０００ | ４６，５００ | ６１８，０００ | ６２２，０００ | ７５，７００ |
| ２６４，０００ | ２６７，０００ | ２６，２００ | ４２２，０００ | ４２６，０００ | ４７，１００ | ６２２，０００ | ６２６，０００ | ７６，４００ |
| ２６７，０００ | ２７０，０００ | ２６，５００ | ４２６，０００ | ４３０，０００ | ４７，６００ | ６２６，０００ | ６３０，０００ | ７７，２００ |
| ２７０，０００ | ２７３，０００ | ２６，８００ | ４３０，０００ | ４３４，０００ | ４８，２００ | ６３０，０００ | ６３４，０００ | ７７，９００ |
| ２７３，０００ | ２７６，０００ | ２７，１００ | ４３４，０００ | ４３８，０００ | ４８，８００ | ６３４，０００ | ６３８，０００ | ７８，６００ |
| ２７６，０００ | ２７９，０００ | ２７，４００ | ４３８，０００ | ４４２，０００ | ４９，３００ | ６３８，０００ | ６４２，０００ | ７９，４００ |
| ２７９，０００ | ２８２，０００ | ２７，７００ | ４４２，０００ | ４４６，０００ | ４９，９００ | ６４２，０００ | ６４６，０００ | ８０，１００ |
| ２８２，０００ | ２８５，０００ | ２８，０００ | ４４６，０００ | ４５０，０００ | ５０，５００ | ６４６，０００ | ６５０，０００ | ８０，９００ |
| ２８５，０００ | ２８８，０００ | ２８，３００ | ４５０，０００ | ４５４，０００ | ５１，１００ | ６５０，０００ | ６５５，０００ | ８１，６００ |
| ２８８，０００ | ２９１，０００ | ２８，６００ | ４５４，０００ | ４５８，０００ | ５１，６００ | ６５５，０００ | ６６０，０００ | ８２，５００ |
| ２９１，０００ | ２９４，０００ | ２８，９００ | ４５８，０００ | ４６２，０００ | ５２，２００ | ６６０，０００ | ６６５，０００ | ８３，５００ |
| ２９４，０００ | ２９７，０００ | ２９，２００ | ４６２，０００ | ４６６，０００ | ５２，８００ | ６６５，０００ | ６７０，０００ | ８４，４００ |
| ２９７，０００ | ３００，０００ | ２９，５００ | ４６６，０００ | ４７０，０００ | ５３，３００ | ６７０，０００ | ６７５，０００ | ８５，３００ |
| ３００，０００ | ３０３，０００ | ２９，８００ | ４７０，０００ | ４７４，０００ | ５３，９００ | ６７５，０００ | ６８０，０００ | ８６，２００ |
| ３０３，０００ | ３０６，０００ | ３０，２００ | ４７４，０００ | ４７８，０００ | ５４，５００ | ６８０，０００ | ６８５，０００ | ８７，２００ |
| ３０６，０００ | ３０９，０００ | ３０，６００ | ４７８，０００ | ４８２，０００ | ５５，０００ | ６８５，０００ | ６９０，０００ | ８８，１００ |
| ３０９，０００ | ３１２，０００ | ３１，０００ | ４８２，０００ | ４８６，０００ | ５５，６００ | ６９０，０００ | ６９５，０００ | ８９，０００ |
| ３１２，０００ | ３１５，０００ | ３１，５００ | ４８６，０００ | ４９０，０００ | ５６，２００ | ６９５，０００ | ７００，０００ | ８９，９００ |
| ３１５，０００ | ３１８，０００ | ３１，９００ | ４９０，０００ | ４９４，０００ | ５６，７００ | ７００，０００ | ７０５，０００ | ９０，９００ |
| ３１８，０００ | ３２１，０００ | ３２，３００ | ４９４，０００ | ４９８，０００ | ５７，３００ | ７０５，０００ | ７１０，０００ | ９１，８００ |
| ３２１，０００ | ３２４，０００ | ３２，７００ | ４９８，０００ | ５０２，０００ | ５７，９００ | ７１０，０００ | ７１５，０００ | ９２，７００ |
| ３２４，０００ | ３２７，０００ | ３３，２００ | ５０２，０００ | ５０６，０００ | ５８，４００ | ７１５，０００ | ７２０，０００ | ９３，６００ |
| ３２７，０００ | ３３０，０００ | ３３，６００ | ５０６，０００ | ５１０，０００ | ５９，０００ | ７２０，０００ | ７２５，０００ | ９４，６００ |
| ３３０，０００ | ３３３，０００ | ３４，０００ | ５１０，０００ | ５１４，０００ | ５９，６００ | ７２５，０００ | ７３０，０００ | ９５，５００ |
| ３３３，０００ | ３３６，０００ | ３４，４００ | ５１４，０００ | ５１８，０００ | ６０，１００ | ７３０，０００ | ７３５，０００ | ９６，４００ |
| ３３６，０００ | ３３９，０００ | ３４，９００ | ５１８，０００ | ５２２，０００ | ６０，７００ | ７３５，０００ | ７４０，０００ | ９７，３００ |
| ３３９，０００ | ３４２，０００ | ３５，３００ | ５２２，０００ | ５２６，０００ | ６１，３００ | ７４０，０００ | ７４５，０００ | ９８，３００ |
| ３４２，０００ | ３４５，０００ | ３５，７００ | ５２６，０００ | ５３０，０００ | ６１，８００ | ７４５，０００ | ７５０，０００ | ９９，２００ |
| ３４５，０００ | ３４８，０００ | ３６，１００ | ５３０，０００ | ５３４，０００ | ６２，４００ | ７５０，０００ | ７５５，０００ | １００，１００ |
| ３４８，０００ | ３５１，０００ | ３６，６００ | ５３４，０００ | ５３８，０００ | ６３，０００ | ７５５，０００ | ７６０，０００ | １０１，０００ |
| ３５１，０００ | ３５４，０００ | ３７，０００ | ５３８，０００ | ５４２，０００ | ６３，５００ | ７６０，０００ | ７６５，０００ | １０２，０００ |
| ３５４，０００ | ３５７，０００ | ３７，４００ | ５４２，０００ | ５４６，０００ | ６４，１００ | ７６５，０００ | ７７０，０００ | １０２，９００ |
| ３５７，０００ | ３６０，０００ | ３７，８００ | ５４６，０００ | ５５０，０００ | ６４，７００ | ７７０，０００ | ７７５，０００ | １０３，８００ |
| ３６０，０００ | ３６３，０００ | ３８，３００ | ５５０，０００ | ５５４，０００ | ６５，３００ | ７７５，０００ | ７８０，０００ | １０４，７００ |
| ３６３，０００ | ３６６，０００ | ３８，７００ | ５５４，０００ | ５５８，０００ | ６５，８００ | ７８０，０００ | ７８５，０００ | １０５，７００ |
| ３６６，０００ | ３６９，０００ | ３９，１００ | ５５８，０００ | ５６２，０００ | ６６，４００ | ７８５，０００ | ７９０，０００ | １０６，６００ |
| ３６９，０００ | ３７２，０００ | ３９，５００ | ５６２，０００ | ５６６，０００ | ６７，０００ | ７９０，０００ | ７９５，０００ | １０７，５００ |
| ３７２，０００ | ３７５，０００ | ４０，０００ | ５６６，０００ | ５７０，０００ | ６７，５００ | ７９５，０００ | ８００，０００ | １０８，４００ |
| ３７５，０００ | ３７８，０００ | ４０，４００ | ５７０，０００ | ５７４，０００ | ６８，１００ | ８００，０００ | ８０５，０００ | １０９，４００ |
| ３７８，０００ | ３８１，０００ | ４０，８００ | ５７４，０００ | ５７８，０００ | ６８，７００ | ８０５，０００ | ８１０，０００ | １１０，３００ |
| ３８１，０００ | ３８４，０００ | ４１，３００ | ５７８，０００ | ５８２，０００ | ６９，２００ | ８１０，０００ | ８１５，０００ | １１１，２００ |
| ３８４，０００ | ３８７，０００ | ４１，７００ | ５８２，０００ | ５８６，０００ | ６９，８００ | ８１５，０００ | ８２０，０００ | １１２，１００ |
| ３８７，０００ | ３９０，０００ | ４２，１００ | ５８６，０００ | ５９０，０００ | ７０，４００ | ８２０，０００ | ８２５，０００ | １１３，１００ |
| ３９０，０００ | ３９４，０００ | ４２，５００ | ５９０，０００ | ５９４，０００ | ７０，９００ | ８２５，０００ | ８３０，０００ | １１４，０００ |
| ３９４，０００ | ３９８，０００ | ４３，１００ | ５９４，０００ | ５９８，０００ | ７１，５００ | ８３０，０００ | ８３５，０００ | １１４，９００ |
| ３９８，０００ | ４０２，０００ | ４３，７００ | ５９８，０００ | ６０２，０００ | ７２，１００ | ８３５，０００ | ８４０，０００ | １１５，８００ |
| ４０２，０００ | ４０６，０００ | ４４，２００ | ６０２，０００ | ６０６，０００ | ７２，７００ | ８４０，０００ | ８４５，０００ | １１６，８００ |
| ４０６，０００ | ４１０，０００ | ４４，８００ | ６０６，０００ | ６１０，０００ | ７３，５００ | ８４５，０００ | ８５０，０００ | １１７，７００ |
| ４１０，０００ | ４１４，０００ | ４５，４００ | ６１０，０００ | ６１４，０００ | ７４，２００ | ８５０，０００ | ８５５，０００ | １１８，６００ |
（三）
| 課税給与所得金額 | 税額 | 課税給与所得金額 | 税額 | 課税給与所得金額 | 税額 | |||
| 以上 | 未満 | 以上 | 未満 | 以上 | 未満 | |||
| 円 | 円 | 円 | 円 | 円 | 円 | 円 | 円 | |
| ８５５，０００ | ８６０，０００ | １１９，５００ | ９８０，０００ | ９８５，０００ | １４２，７００ | ２，５００，０００ | ３，０００，０００ | 課税給与所得金額に３４．２％を乗じて算出した金額から３０６，５００円を控除した金額 |
| ８６０，０００ | ８６５，０００ | １２０，５００ | ９８５，０００ | ９９０，０００ | １４３，６００ | |||
| ８６５，０００ | ８７０，０００ | １２１，４００ | ９９０，０００ | ９９５，０００ | １４４，５００ | |||
| ８７０，０００ | ８７５，０００ | １２２，３００ | ９９５，０００ | １，０００，０００ | １４５，４００ | |||
| ８７５，０００ | ８８０，０００ | １２３，２００ | ||||||
| ８８０，０００ | ８８５，０００ | １２４，２００ | １，０００，０００ | １，５００，０００ | 課税給与所得金額に２２．７％を乗じて算出した金額から８０，６００円を控除した金額 | ３，０００，０００ | ４，０００，０００ | 課税給与所得金額に３８．５％を乗じて算出した金額から４３５，５００円を控除した金額 |
| ８８５，０００ | ８９０，０００ | １２５，１００ | ||||||
| ８９０，０００ | ８９５，０００ | １２６，０００ | ||||||
| ８９５，０００ | ９００，０００ | １２６，９００ | ||||||
| ９００，０００ | ９０５，０００ | １２７，９００ | ||||||
| ９０５，０００ | ９１０，０００ | １２８，８００ | １，５００，０００ | ２，０００，０００ | 課税給与所得金額に２７％を乗じて算出した金額から１４５，１００円を控除した金額 | ４，０００，０００ | ４，４８４，０００ | 課税給与所得金額に４２．７％を乗じて算出した金額から６０３，５００円を控除した金額 |
| ９１０，０００ | ９１５，０００ | １２９，７００ | ||||||
| ９１５，０００ | ９２０，０００ | １３０，６００ | ||||||
| ９２０，０００ | ９２５，０００ | １３１，６００ | ||||||
| ９２５，０００ | ９３０，０００ | １３２，５００ | ||||||
| ９３０，０００ | ９３５，０００ | １３３，４００ | ２，０００，０００ | ２，２００，０００ | 課税給与所得金額に３０％を乗じて算出した金額から２０５，１００円を控除した金額 | ４，４８４，０００円 | １，３１１，１００円 | |
| ９３５，０００ | ９４０，０００ | １３４，３００ | ||||||
| ９４０，０００ | ９４５，０００ | １３５，３００ | ||||||
| ９４５，０００ | ９５０，０００ | １３６，２００ | ||||||
| ９５０，０００ | ９５５，０００ | １３７，１００ | ||||||
| ９５５，０００ | ９６０，０００ | １３８，０００ | ２，２００，０００ | ２，５００，０００ | 課税給与所得金額に３１．２％を乗じて算出した金額から２３１，５００円を控除した金額 | |||
| ９６０，０００ | ９６５，０００ | １３９，０００ | ||||||
| ９６５，０００ | ９７０，０００ | １３９，９００ | ||||||
| ９７０，０００ | ９７５，０００ | １４０，８００ | ||||||
| ９７５，０００ | ９８０，０００ | １４１，７００ | ||||||
（注） この表において「課税給与所得金額」とは、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百九十条第二号（年末調整）に規定する給与所得控除後の給与等の金額から同号イからニまでに掲げる金額の合計額を控除した金額をいう。
（備考） 税額の求め方は、次のとおりである。 （一） まず、この表の附表によりその年中の給与等の金額に応じて求めた同表の給与所得控除後の給与等の金額から、次に掲げる金額を控除した金額を求める。 （１） その年中の給与等の金額から控除される社会保険料がある場合には、その金額 （２） 給与所得者の保険料控除申告書により申告された社会保険料の金額がある場合には、その金額 （３） 給与所得者の保険料控除申告書により申告された小規模企業共済掛金（新法第七十五条第一項（小規模企業共済掛金控除）に規定する小規模企業共済掛金をいう。）の額がある場合には、その金額 （４） 給与所得者の保険料控除申告書により申告された生命保険料（新法第七十六条第一項（生命保険料控除）に規定する生命保険料をいう。以下同じ。）の金額がある場合には、次に掲げる場合の区分に応じそれぞれ次に掲げる金額 （イ） その生命保険料の金額の合計額が２５，０００円までの場合 当該合計額 （ロ） その生命保険料の金額の合計額が２５，０００円をこえ５０，０００円までの場合 当該合計額の２分の１に相当する金額と１２，５００円との合計額 （ハ） その生命保険料の金額の合計額が５０，０００円をこえる場合 ３７，５００円 （５） 給与所得者の保険料控除申告書により申告された損害保険料（新法第七十七条第一項（損害保険料控除）に規定する損害保険料をいう。以下同じ。）の金額がある場合には、次に掲げる場合の区分に応じそれぞれ次に掲げる金額 （イ） その損害保険料の金額のすべてが新法第七十七条第一項第一号に規定する契約に係るものである場合 当該金額の合計額（その合計額が２，０００円をこえる場合には、２，０００円） （ロ） その損害保険料の金額のすべてが新法第七十七条第一項第二号に規定する契約に係るものである場合 当該金額の合計額（その合計額が１０，０００円をこえる場合には、１０，０００円） （ハ） その損害保険料の金額のうちに新法第七十七条第一項第一号に規定する契約に係るものと同項第二号に規定する契約に係るものとがある場合 当該金額の合計額（その合計額が１０，０００円をこえる場合には、１０，０００円）。ただし、同項第一号に規定する契約に係る金額が２，０００円をこえ、かつ、同項第二号に規定する契約に係る金額が８，０００円未満である場合には、２，０００円と同項第二号に規定する契約に係る金額との合計額とする。 （二） 給与所得者の扶養控除等申告書にその居住者が障害者、老年者、寡婦又は勤労学生に該当する旨の記載がある場合（当該勤労学生が新法第二条第一項第三十二号ロ（定義）に掲げる生徒に該当する場合には、当該申告書に勤労学生に該当する旨の記載があるほか、新法第百九十四条第三項（給与所得者の扶養控除等申告書）に規定する書類の提出又は提示があつた場合）には、これらの一に該当するごとに８７，５００円（その者が特別障害者に該当する旨の記載がある場合には、１２７，５００円）を、当該申告書にその居住者の扶養親族等のうちに障害者がある旨の記載がある場合には、その障害者１人につき８７，５００円（その者が特別障害者に該当する旨の記載がある場合には、１２７，５００円）を、（一）により求めた金額から控除した金額を求める。 （三） 次に、（一）及び（二）により求めた金額から、 （１） 給与所得者の扶養控除等申告書により申告された控除対象配偶者がある場合において、 （イ） 当該申告書により申告された扶養親族があるときは、配偶者控除の額、附則第三条第一項の規定により読み替えられた新法第八十四条第一項（扶養控除）の規定による扶養控除の額及び基礎控除の額の合計額を控除し、 （ロ） 当該申告書により申告された扶養親族がないときは、配偶者控除の額及び基礎控除の額の合計額を控除し、 （２） 給与所得者の扶養控除等申告書により申告された控除対象配偶者がない場合において、 （イ） 当該申告書により申告された扶養親族があるときは、 （ａ） （ｂ）に該当するときを除くほか、附則第三条第一項の規定により読み替えられた新法第八十四条第一項の規定による扶養控除の額及び基礎控除の額の合計額を控除し、 （ｂ） 当該申告書に附則第三条第一項の規定により読み替えられた新法第八十四条第二項の規定に該当する旨の記載があるときは、同条第一項及び第二項の規定による扶養控除の額並びに基礎控除の額の合計額を控除し、 （ロ） 当該申告書により申告された扶養親族がないときは、基礎控除の額を控除し、 それぞれその残額を求める。 （四） （三）により求めた残額に応じ、「課税給与所得金額」欄の該当する行を求め、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。 （五） （一）から（四）までにより税額を求める場合において、（三）により求めた残額が１，０００，０００円以上の居住者のその残額に１，０００円未満の端数があるときは、これを切り捨てた後の金額をその残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。
附則別表第五の附表
（一）
| 給与等の金額 | 給与所得控除後の給与等の金額 | 給与等の金額 | 給与所得控除後の給与等の金額 | 給与等の金額 | 給与所得控除後の給与等の金額 | |||
| 以上 | 未満 | 以上 | 未満 | 以上 | 未満 | |||
| 円 | 円 | 円 | 円 | 円 | 円 | 円 | 円 | 円 |
| ３１１，８７５円未満 | １６９，５００円未満 | ４０８，０００ | ４１０，０００ | ２４６，４００ | ５０８，０００ | ５１０，０００ | ３２６，４００ | |
| ３１１，８７５ | ３１２，０００ | １６９，５００ | ４１０，０００ | ４１２，０００ | ２４８，０００ | ５１０，０００ | ５１２，０００ | ３２８，０００ |
| ３１２，０００ | ３１４，０００ | １６９，６００ | ４１２，０００ | ４１４，０００ | ２４９，６００ | ５１２，０００ | ５１４，０００ | ３２９，６００ |
| ３１４，０００ | ３１６，０００ | １７１，２００ | ４１４，０００ | ４１６，０００ | ２５１，２００ | ５１４，０００ | ５１６，０００ | ３３１，２００ |
| ３１６，０００ | ３１８，０００ | １７２，８００ | ４１６，０００ | ４１８，０００ | ２５２，８００ | ５１６，０００ | ５１８，０００ | ３３２，８００ |
| ３１８，０００ | ３２０，０００ | １７４，４００ | ４１８，０００ | ４２０，０００ | ２５４，４００ | ５１８，０００ | ５２０，０００ | ３３４，４００ |
| ３２０，０００ | ３２２，０００ | １７６，０００ | ４２０，０００ | ４２２，０００ | ２５６，０００ | ５２０，０００ | ５２２，０００ | ３３６，０００ |
| ３２２，０００ | ３２４，０００ | １７７，６００ | ４２２，０００ | ４２４，０００ | ２５７，６００ | ５２２，０００ | ５２４，０００ | ３３７，６００ |
| ３２４，０００ | ３２６，０００ | １７９，２００ | ４２４，０００ | ４２６，０００ | ２５９，２００ | ５２４，０００ | ５２６，０００ | ３３９，２００ |
| ３２６，０００ | ３２８，０００ | １８０，８００ | ４２６，０００ | ４２８，０００ | ２６０，８００ | ５２６，０００ | ５２８，０００ | ３４０，８００ |
| ３２８，０００ | ３３０，０００ | １８２，４００ | ４２８，０００ | ４３０，０００ | ２６２，４００ | ５２８，０００ | ５３０，０００ | ３４２，４００ |
| ３３０，０００ | ３３２，０００ | １８４，０００ | ４３０，０００ | ４３２，０００ | ２６４，０００ | ５３０，０００ | ５３２，０００ | ３４４，０００ |
| ３３２，０００ | ３３４，０００ | １８５，６００ | ４３２，０００ | ４３４，０００ | ２６５，６００ | ５３２，０００ | ５３４，０００ | ３４５，６００ |
| ３３４，０００ | ３３６，０００ | １８７，２００ | ４３４，０００ | ４３６，０００ | ２６７，２００ | ５３４，０００ | ５３６，０００ | ３４７，２００ |
| ３３６，０００ | ３３８，０００ | １８８，８００ | ４３６，０００ | ４３８，０００ | ２６８，８００ | ５３６，０００ | ５３８，０００ | ３４８，８００ |
| ３３８，０００ | ３４０，０００ | １９０，４００ | ４３８，０００ | ４４０，０００ | ２７０，４００ | ５３８，０００ | ５４０，０００ | ３５０，４００ |
| ３４０，０００ | ３４２，０００ | １９２，０００ | ４４０，０００ | ４４２，０００ | ２７２，０００ | ５４０，０００ | ５４２，０００ | ３５２，０００ |
| ３４２，０００ | ３４４，０００ | １９３，６００ | ４４２，０００ | ４４４，０００ | ２７３，６００ | ５４２，０００ | ５４４，０００ | ３５３，６００ |
| ３４４，０００ | ３４６，０００ | １９５，２００ | ４４４，０００ | ４４６，０００ | ２７５，２００ | ５４４，０００ | ５４６，０００ | ３５５，２００ |
| ３４６，０００ | ３４８，０００ | １９６，８００ | ４４６，０００ | ４４８，０００ | ２７６，８００ | ５４６，０００ | ５４８，０００ | ３５６，８００ |
| ３４８，０００ | ３５０，０００ | １９８，４００ | ４４８，０００ | ４５０，０００ | ２７８，４００ | ５４８，０００ | ５５０，０００ | ３５８，４００ |
| ３５０，０００ | ３５２，０００ | ２００，０００ | ４５０，０００ | ４５２，０００ | ２８０，０００ | ５５０，０００ | ５５２，０００ | ３６０，０００ |
| ３５２，０００ | ３５４，０００ | ２０１，６００ | ４５２，０００ | ４５４，０００ | ２８１，６００ | ５５２，０００ | ５５４，０００ | ３６１，６００ |
| ３５４，０００ | ３５６，０００ | ２０３，２００ | ４５４，０００ | ４５６，０００ | ２８３，２００ | ５５４，０００ | ５５６，０００ | ３６３，２００ |
| ３５６，０００ | ３５８，０００ | ２０４，８００ | ４５６，０００ | ４５８，０００ | ２８４，８００ | ５５６，０００ | ５５８，０００ | ３６４，８００ |
| ３５８，０００ | ３６０，０００ | ２０６，４００ | ４５８，０００ | ４６０，０００ | ２８６，４００ | ５５８，０００ | ５６０，０００ | ３６６，４００ |
| ３６０，０００ | ３６２，０００ | ２０８，０００ | ４６０，０００ | ４６２，０００ | ２８８，０００ | ５６０，０００ | ５６２，０００ | ３６８，０００ |
| ３６２，０００ | ３６４，０００ | ２０９，６００ | ４６２，０００ | ４６４，０００ | ２８９，６００ | ５６２，０００ | ５６４，０００ | ３６９，６００ |
| ３６４，０００ | ３６６，０００ | ２１１，２００ | ４６４，０００ | ４６６，０００ | ２９１，２００ | ５６４，０００ | ５６６，０００ | ３７１，２００ |
| ３６６，０００ | ３６８，０００ | ２１２，８００ | ４６６，０００ | ４６８，０００ | ２９２，８００ | ５６６，０００ | ５６８，０００ | ３７２，８００ |
| ３６８，０００ | ３７０，０００ | ２１４，４００ | ４６８，０００ | ４７０，０００ | ２９４，４００ | ５６８，０００ | ５７０，０００ | ３７４，４００ |
| ３７０，０００ | ３７２，０００ | ２１６，０００ | ４７０，０００ | ４７２，０００ | ２９６，０００ | ５７０，０００ | ５７２，０００ | ３７６，０００ |
| ３７２，０００ | ３７４，０００ | ２１７，６００ | ４７２，０００ | ４７４，０００ | ２９７，６００ | ５７２，０００ | ５７４，０００ | ３７７，６００ |
| ３７４，０００ | ３７６，０００ | ２１９，２００ | ４７４，０００ | ４７６，０００ | ２９９，２００ | ５７４，０００ | ５７６，０００ | ３７９，２００ |
| ３７６，０００ | ３７８，０００ | ２２０，８００ | ４７６，０００ | ４７８，０００ | ３００，８００ | ５７６，０００ | ５７８，０００ | ３８０，８００ |
| ３７８，０００ | ３８０，０００ | ２２２，４００ | ４７８，０００ | ４８０，０００ | ３０２，４００ | ５７８，０００ | ５８０，０００ | ３８２，４００ |
| ３８０，０００ | ３８２，０００ | ２２４，０００ | ４８０，０００ | ４８２，０００ | ３０４，０００ | ５８０，０００ | ５８２，０００ | ３８４，０００ |
| ３８２，０００ | ３８４，０００ | ２２５，６００ | ４８２，０００ | ４８４，０００ | ３０５，６００ | ５８２，０００ | ５８４，０００ | ３８５，６００ |
| ３８４，０００ | ３８６，０００ | ２２７，２００ | ４８４，０００ | ４８６，０００ | ３０７，２００ | ５８４，０００ | ５８６，０００ | ３８７，２００ |
| ３８６，０００ | ３８８，０００ | ２２８，８００ | ４８６，０００ | ４８８，０００ | ３０８，８００ | ５８６，０００ | ５８８，０００ | ３８８，８００ |
| ３８８，０００ | ３９０，０００ | ２３０，４００ | ４８８，０００ | ４９０，０００ | ３１０，４００ | ５８８，０００ | ５９０，０００ | ３９０，４００ |
| ３９０，０００ | ３９２，０００ | ２３２，０００ | ４９０，０００ | ４９２，０００ | ３１２，０００ | ５９０，０００ | ５９２，０００ | ３９２，０００ |
| ３９２，０００ | ３９４，０００ | ２３３，６００ | ４９２，０００ | ４９４，０００ | ３１３，６００ | ５９２，０００ | ５９４，０００ | ３９３，６００ |
| ３９４，０００ | ３９６，０００ | ２３５，２００ | ４９４，０００ | ４９６，０００ | ３１５，２００ | ５９４，０００ | ５９６，０００ | ３９５，２００ |
| ３９６，０００ | ３９８，０００ | ２３６，８００ | ４９６，０００ | ４９８，０００ | ３１６，８００ | ５９６，０００ | ５９８，０００ | ３９６，８００ |
| ３９８，０００ | ４００，０００ | ２３８，４００ | ４９８，０００ | ５００，０００ | ３１８，４００ | ５９８，０００ | ６００，０００ | ３９８，４００ |
| ４００，０００ | ４０２，０００ | ２４０，０００ | ５００，０００ | ５０２，０００ | ３２０，０００ | ６００，０００ | ６０２，０００ | ４００，０００ |
| ４０２，０００ | ４０４，０００ | ２４１，６００ | ５０２，０００ | ５０４，０００ | ３２１，６００ | ６０２，０００ | ６０４，０００ | ４０１，６００ |
| ４０４，０００ | ４０６，０００ | ２４３，２００ | ５０４，０００ | ５０６，０００ | ３２３，２００ | ６０４，０００ | ６０６，０００ | ４０３，２００ |
| ４０６，０００ | ４０８，０００ | ２４４，８００ | ５０６，０００ | ５０８，０００ | ３２４，８００ | ６０６，０００ | ６０８，０００ | ４０４，８００ |
（二）
| 給与等の金額 | 給与所得控除後の給与等の金額 | 給与等の金額 | 給与所得控除後の給与等の金額 | 給与等の金額 | 給与所得控除後の給与等の金額 | |||
| 以上 | 未満 | 以上 | 未満 | 以上 | 未満 | |||
| 円 | 円 | 円 | 円 | 円 | 円 | 円 | 円 | 円 |
| ６０８，０００ | ６１０，０００ | ４０６，４００ | ７０８，０００ | ７１０，０００ | ４８６，４００ | ８０８，０００ | ８１０，０００ | ５６６，４００ |
| ６１０，０００ | ６１２，０００ | ４０８，０００ | ７１０，０００ | ７１２，０００ | ４８８，０００ | ８１０，０００ | ８１２，０００ | ５６８，０００ |
| ６１２，０００ | ６１４，０００ | ４０９，６００ | ７１２，０００ | ７１４，０００ | ４８９，６００ | ８１２，０００ | ８１４，０００ | ５６９，６００ |
| ６１４，０００ | ６１６，０００ | ４１１，２００ | ７１４，０００ | ７１６，０００ | ４９１，２００ | ８１４，０００ | ８１６，０００ | ５７１，２００ |
| ６１６，０００ | ６１８，０００ | ４１２，８００ | ７１６，０００ | ７１８，０００ | ４９２，８００ | ８１６，０００ | ８１８，０００ | ５７２，８００ |
| ６１８，０００ | ６２０，０００ | ４１４，４００ | ７１８，０００ | ７２０，０００ | ４９４，４００ | ８１８，０００ | ８２０，０００ | ５７４，４００ |
| ６２０，０００ | ６２２，０００ | ４１６，０００ | ７２０，０００ | ７２２，０００ | ４９６，０００ | ８２０，０００ | ８２２，０００ | ５７６，０００ |
| ６２２，０００ | ６２４，０００ | ４１７，６００ | ７２２，０００ | ７２４，０００ | ４９７，６００ | ８２２，０００ | ８２４，０００ | ５７７，６００ |
| ６２４，０００ | ６２６，０００ | ４１９，２００ | ７２４，０００ | ７２６，０００ | ４９９，２００ | ８２４，０００ | ８２６，０００ | ５７９，２００ |
| ６２６，０００ | ６２８，０００ | ４２０，８００ | ７２６，０００ | ７２８，０００ | ５００，８００ | ８２６，０００ | ８２８，０００ | ５８０，８００ |
| ６２８，０００ | ６３０，０００ | ４２２，４００ | ７２８，０００ | ７３０，０００ | ５０２，４００ | ８２８，０００ | ８３０，０００ | ５８２，４００ |
| ６３０，０００ | ６３２，０００ | ４２４，０００ | ７３０，０００ | ７３２，０００ | ５０４，０００ | ８３０，０００ | ８３２，０００ | ５８４，０００ |
| ６３２，０００ | ６３４，０００ | ４２５，６００ | ７３２，０００ | ７３４，０００ | ５０５，６００ | ８３２，０００ | ８３４，０００ | ５８５，６００ |
| ６３４，０００ | ６３６，０００ | ４２７，２００ | ７３４，０００ | ７３６，０００ | ５０７，２００ | ８３４，０００ | ８３６，０００ | ５８７，２００ |
| ６３６，０００ | ６３８，０００ | ４２８，８００ | ７３６，０００ | ７３８，０００ | ５０８，８００ | ８３６，０００ | ８３８，０００ | ５８８，８００ |
| ６３８，０００ | ６４０，０００ | ４３０，４００ | ７３８，０００ | ７４０，０００ | ５１０，４００ | ８３８，０００ | ８４０，０００ | ５９０，４００ |
| ６４０，０００ | ６４２，０００ | ４３２，０００ | ７４０，０００ | ７４２，０００ | ５１２，０００ | ８４０，０００ | ８４２，０００ | ５９２，０００ |
| ６４２，０００ | ６４４，０００ | ４３３，６００ | ７４２，０００ | ７４４，０００ | ５１３，６００ | ８４２，０００ | ８４４，０００ | ５９３，６００ |
| ６４４，０００ | ６４６，０００ | ４３５，２００ | ７４４，０００ | ７４６，０００ | ５１５，２００ | ８４４，０００ | ８４６，０００ | ５９５，２００ |
| ６４６，０００ | ６４８，０００ | ４３６，８００ | ７４６，０００ | ７４８，０００ | ５１６，８００ | ８４６，０００ | ８４８，０００ | ５９６，８００ |
| ６４８，０００ | ６５０，０００ | ４３８，４００ | ７４８，０００ | ７５０，０００ | ５１８，４００ | ８４８，０００ | ８５０，０００ | ５９８，４００ |
| ６５０，０００ | ６５２，０００ | ４４０，０００ | ７５０，０００ | ７５２，０００ | ５２０，０００ | ８５０，０００ | ８５２，０００ | ６００，０００ |
| ６５２，０００ | ６５４，０００ | ４４１，６００ | ７５２，０００ | ７５４，０００ | ５２１，６００ | ８５２，０００ | ８５４，０００ | ６０１，６００ |
| ６５４，０００ | ６５６，０００ | ４４３，２００ | ７５４，０００ | ７５６，０００ | ５２３，２００ | ８５４，０００ | ８５６，０００ | ６０３，２００ |
| ６５６，０００ | ６５８，０００ | ４４４，８００ | ７５６，０００ | ７５８，０００ | ５２４，８００ | ８５６，０００ | ８５８，０００ | ６０４，８００ |
| ６５８，０００ | ６６０，０００ | ４４６，４００ | ７５８，０００ | ７６０，０００ | ５２６，４００ | ８５８，０００ | ８６０，０００ | ６０６，４００ |
| ６６０，０００ | ６６２，０００ | ４４８，０００ | ７６０，０００ | ７６２，０００ | ５２８，０００ | ８６０，０００ | ８６２，０００ | ６０８，０００ |
| ６６２，０００ | ６６４，０００ | ４４９，６００ | ７６２，０００ | ７６４，０００ | ５２９，６００ | ８６２，０００ | ８６４，０００ | ６０９，６００ |
| ６６４，０００ | ６６６，０００ | ４５１，２００ | ７６４，０００ | ７６６，０００ | ５３１，２００ | ８６４，０００ | ８６６，０００ | ６１１，２００ |
| ６６６，０００ | ６６８，０００ | ４５２，８００ | ７６６，０００ | ７６８，０００ | ５３２，８００ | ８６６，０００ | ８６８，０００ | ６１２，８００ |
| ６６８，０００ | ６７０，０００ | ４５４，４００ | ７６８，０００ | ７７０，０００ | ５３４，４００ | ８６８，０００ | ８７０，０００ | ６１４，４００ |
| ６７０，０００ | ６７２，０００ | ４５６，０００ | ７７０，０００ | ７７２，０００ | ５３６，０００ | ８７０，０００ | ８７２，０００ | ６１６，０００ |
| ６７２，０００ | ６７４，０００ | ４５７，６００ | ７７２，０００ | ７７４，０００ | ５３７，６００ | ８７２，０００ | ８７４，０００ | ６１７，６００ |
| ６７４，０００ | ６７６，０００ | ４５９，２００ | ７７４，０００ | ７７６，０００ | ５３９，２００ | ８７４，０００ | ８７６，０００ | ６１９，２００ |
| ６７６，０００ | ６７８，０００ | ４６０，８００ | ７７６，０００ | ７７８，０００ | ５４０，８００ | ８７６，０００ | ８７８，０００ | ６２０，８００ |
| ６７８，０００ | ６８０，０００ | ４６２，４００ | ７７８，０００ | ７８０，０００ | ５４２，４００ | ８７８，０００ | ８８０，０００ | ６２２，４００ |
| ６８０，０００ | ６８２，０００ | ４６４，０００ | ７８０，０００ | ７８２，０００ | ５４４，０００ | ８８０，０００ | ８８２，０００ | ６２４，０００ |
| ６８２，０００ | ６８４，０００ | ４６５，６００ | ７８２，０００ | ７８４，０００ | ５４５，６００ | ８８２，０００ | ８８４，０００ | ６２５，６００ |
| ６８４，０００ | ６８６，０００ | ４６７，２００ | ７８４，０００ | ７８６，０００ | ５４７，２００ | ８８４，０００ | ８８６，０００ | ６２７，２００ |
| ６８６，０００ | ６８８，０００ | ４６８，８００ | ７８６，０００ | ７８８，０００ | ５４８，８００ | ８８６，０００ | ８８８，０００ | ６２８，８００ |
| ６８８，０００ | ６９０，０００ | ４７０，４００ | ７８８，０００ | ７９０，０００ | ５５０，４００ | ８８８，０００ | ８９０，０００ | ６３０，４００ |
| ６９０，０００ | ６９２，０００ | ４７２，０００ | ７９０，０００ | ７９２，０００ | ５５２，０００ | ８９０，０００ | ８９２，０００ | ６３２，０００ |
| ６９２，０００ | ６９４，０００ | ４７３，６００ | ７９２，０００ | ７９４，０００ | ５５３，６００ | ８９２，０００ | ８９４，０００ | ６３３，６００ |
| ６９４，０００ | ６９６，０００ | ４７５，２００ | ７９４，０００ | ７９６，０００ | ５５５，２００ | ８９４，０００ | ８９６，０００ | ６３５，２００ |
| ６９６，０００ | ６９８，０００ | ４７６，８００ | ７９６，０００ | ７９８，０００ | ５５６，８００ | ８９６，０００ | ８９８，０００ | ６３６，８００ |
| ６９８，０００ | ７００，０００ | ４７８，４００ | ７９８，０００ | ８００，０００ | ５５８，４００ | ８９８，０００ | ９００，０００ | ６３８，４００ |
| ７００，０００ | ７０２，０００ | ４８０，０００ | ８００，０００ | ８０２，０００ | ５６０，０００ | ９００，０００ | ９０２，０００ | ６４０，０００ |
| ７０２，０００ | ７０４，０００ | ４８１，６００ | ８０２，０００ | ８０４，０００ | ５６１，６００ | ９０２，０００ | ９０４，０００ | ６４１，７００ |
| ７０４，０００ | ７０６，０００ | ４８３，２００ | ８０４，０００ | ８０６，０００ | ５６３，２００ | ９０４，０００ | ９０６，０００ | ６４３，４００ |
| ７０６，０００ | ７０８，０００ | ４８４，８００ | ８０６，０００ | ８０８，０００ | ５６４，８００ | ９０６，０００ | ９０８，０００ | ６４５，１５０ |
（三）
| 給与等の金額 | 給与所得控除後の給与等の金額 | 給与等の金額 | 給与所得控除後の給与等の金額 | 給与等の金額 | 給与所得控除後の給与等の金額 | |||
| 以上 | 未満 | 以上 | 未満 | 以上 | 未満 | |||
| 円 | 円 | 円 | 円 | 円 | 円 | 円 | 円 | 円 |
| ９０８，０００ | ９１０，０００ | ６４６，８５０ | ９８８，０００ | ９９０，０００ | ７１５，６５０ | １，０６８，０００ | １，０７０，０００ | ７８４，４５０ |
| ９１０，０００ | ９１２，０００ | ６４８，６００ | ９９０，０００ | ９９２，０００ | ７１７，４００ | １，０７０，０００ | １，０７２，０００ | ７８６，２００ |
| ９１２，０００ | ９１４，０００ | ６５０，３００ | ９９２，０００ | ９９４，０００ | ７１９，１００ | １，０７２，０００ | １，０７４，０００ | ７８７，９００ |
| ９１４，０００ | ９１６，０００ | ６５２，０００ | ９９４，０００ | ９９６，０００ | ７２０，８００ | １，０７４，０００ | １，０７６，０００ | ７８９，６００ |
| ９１６，０００ | ９１８，０００ | ６５３，７５０ | ９９６，０００ | ９９８，０００ | ７２２，５５０ | １，０７６，０００ | １，０７８，０００ | ７９１，３５０ |
| ９１８，０００ | ９２０，０００ | ６５５，４５０ | ９９８，０００ | １，０００，０００ | ７２４，２５０ | １，０７８，０００ | １，０８０，０００ | ７９３，０５０ |
| ９２０，０００ | ９２２，０００ | ６５７，２００ | １，０００，０００ | １，００２，０００ | ７２６，０００ | １，０８０，０００ | １，０８２，０００ | ７９４，８００ |
| ９２２，０００ | ９２４，０００ | ６５８，９００ | １，００２，０００ | １，００４，０００ | ７２７，７００ | １，０８２，０００ | １，０８４，０００ | ７９６，５００ |
| ９２４，０００ | ９２６，０００ | ６６０，６００ | １，００４，０００ | １，００６，０００ | ７２９，４００ | １，０８４，０００ | １，０８６，０００ | ７９８，２００ |
| ９２６，０００ | ９２８，０００ | ６６２，３５０ | １，００６，０００ | １，００８，０００ | ７３１，１５０ | １，０８６，０００ | １，０８８，０００ | ７９９，９５０ |
| ９２８，０００ | ９３０，０００ | ６６４，０５０ | １，００８，０００ | １，０１０，０００ | ７３２，８５０ | １，０８８，０００ | １，０９０，０００ | ８０１，６５０ |
| ９３０，０００ | ９３２，０００ | ６６５，８００ | １，０１０，０００ | １，０１２，０００ | ７３４，６００ | １，０９０，０００ | １，０９２，０００ | ８０３，４００ |
| ９３２，０００ | ９３４，０００ | ６６７，５００ | １，０１２，０００ | １，０１４，０００ | ７３６，３００ | １，０９２，０００ | １，０９４，０００ | ８０５，１００ |
| ９３４，０００ | ９３６，０００ | ６６９，２００ | １，０１４，０００ | １，０１６，０００ | ７３８，０００ | １，０９４，０００ | １，０９６，０００ | ８０６，８００ |
| ９３６，０００ | ９３８，０００ | ６７０，９５０ | １，０１６，０００ | １，０１８，０００ | ７３９，７５０ | １，０９６，０００ | １，０９８，０００ | ８０８，５５０ |
| ９３８，０００ | ９４０，０００ | ６７２，６５０ | １，０１８，０００ | １，０２０，０００ | ７４１，４５０ | １，０９８，０００ | １，１００，０００ | ８１０，２５０ |
| ９４０，０００ | ９４２，０００ | ６７４，４００ | １，０２０，０００ | １，０２２，０００ | ７４３，２００ | |||
| ９４２，０００ | ９４４，０００ | ６７６，１００ | １，０２２，０００ | １，０２４，０００ | ７４４，９００ | |||
| ９４４，０００ | ９４６，０００ | ６７７，８００ | １，０２４，０００ | １，０２６，０００ | ７４６，６００ | |||
| ９４６，０００ | ９４８，０００ | ６７９，５５０ | １，０２６，０００ | １，０２８，０００ | ７４８，３５０ | |||
| ９４８，０００ | ９５０，０００ | ６８１，２５０ | １，０２８，０００ | １，０３０，０００ | ７５０，０５０ | １，１００，０００ | ２，１００，０００ | 給与等の金額に９６％を乗じて算出した金額から２４４，０００円を控除した金額 |
| ９５０，０００ | ９５２，０００ | ６８３，０００ | １，０３０，０００ | １，０３２，０００ | ７５１，８００ | |||
| ９５２，０００ | ９５４，０００ | ６８４，７００ | １，０３２，０００ | １，０３４，０００ | ７５３，５００ | |||
| ９５４，０００ | ９５６，０００ | ６８６，４００ | １，０３４，０００ | １，０３６，０００ | ７５５，２００ | |||
| ９５６，０００ | ９５８，０００ | ６８８，１５０ | １，０３６，０００ | １，０３８，０００ | ７５６，９５０ | |||
| ９５８，０００ | ９６０，０００ | ６８９，８５０ | １，０３８，０００ | １，０４０，０００ | ７５８，６５０ | ２，１００，０００ | ３，１００，０００ | 給与等の金額に９８％を乗じて算出した金額から２８６，０００円を控除した金額 |
| ９６０，０００ | ９６２，０００ | ６９１，６００ | １，０４０，０００ | １，０４２，０００ | ７６０，４００ | |||
| ９６２，０００ | ９６４，０００ | ６９３，３００ | １，０４２，０００ | １，０４４，０００ | ７６２，１００ | |||
| ９６４，０００ | ９６６，０００ | ６９５，０００ | １，０４４，０００ | １，０４６，０００ | ７６３，８００ | |||
| ９６６，０００ | ９６８，０００ | ６９６，７５０ | １，０４６，０００ | １，０４８，０００ | ７６５，５５０ | |||
| ９６８，０００ | ９７０，０００ | ６９８，４５０ | １，０４８，０００ | １，０５０，０００ | ７６７，２５０ | ３，１００，０００円以上 | 給与等の金額から３４８，０００円を控除した金額 | |
| ９７０，０００ | ９７２，０００ | ７００，２００ | １，０５０，０００ | １，０５２，０００ | ７６９，０００ | |||
| ９７２，０００ | ９７４，０００ | ７０１，９００ | １，０５２，０００ | １，０５４，０００ | ７７０，７００ | |||
| ９７４，０００ | ９７６，０００ | ７０３，６００ | １，０５４，０００ | １，０５６，０００ | ７７２，４００ | |||
| ９７６，０００ | ９７８，０００ | ７０５，３５０ | １，０５６，０００ | １，０５８，０００ | ７７４，１５０ | |||
| ９７８，０００ | ９８０，０００ | ７０７，０５０ | １，０５８，０００ | １，０６０，０００ | ７７５，８５０ | |||
| ９８０，０００ | ９８２，０００ | ７０８，８００ | １，０６０，０００ | １，０６２，０００ | ７７７，６００ | |||
| ９８２，０００ | ９８４，０００ | ７１０，５００ | １，０６２，０００ | １，０６４，０００ | ７７９，３００ | |||
| ９８４，０００ | ９８６，０００ | ７１２，２００ | １，０６４，０００ | １，０６６，０００ | ７８１，０００ | |||
| ９８６，０００ | ９８８，０００ | ７１３，９５０ | １，０６６，０００ | １，０６８，０００ | ７８２，７５０ | |||
（備考） 給与所得控除後の給与等の金額を求めるには、その年中の給与等の金額に応じ、「給与等の金額」欄の該当する行を求めるものとし、その行の「給与所得控除後の給与等の金額」欄に記載されている金額が、その給与等の金額についての給与所得控除後の給与等の金額である。この場合において、給与等の金額が１，１００，０００円以上の居住者の給与所得控除後の給与等の金額に１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給与所得控除後の給与等の金額とする。