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Supplementary Provisions, Article 3, paragraph (1)

第一項

With regard to income tax for 1969, the terms set forth in the middle column of the following table in the provisions of the new Act set forth in the left-hand column of that table are deemed to be replaced with the terms set forth in the right-hand column of that table, respectively.

Article 28, paragraph (3), item (ii) (Salary Income Deduction)1.5/101.4/10
Article 28, paragraph (3), item (iii)290,000 yen288,000 yen
0.5/100.4/10
Article 28, paragraph (3), item (iv)340,000 yen328,000 yen
0.25/100.2/10
Article 28, paragraph (3), item (v)365,000 yen348,000 yen
Article 79, paragraphs (1) and (2) (Disability Deduction)90,000 yen87,500 yen
130,000 yen127,500 yen
Article 80, paragraph (1) (Deduction for the Elderly), Article 81, paragraph (1) (Widow Deduction), and Article 82, paragraph (1) (Working Student Deduction)90,000 yen87,500 yen
Article 83, paragraph (1) (Spousal Deduction)170,000 yen167,500 yen
Article 84, paragraph (1) (Deduction for Dependents)100,000 yen95,000 yen
Article 84, paragraph (2)110,000 yen107,500 yen
Article 86, paragraph (1) (Basic Personal Exemption)170,000 yen167,500 yen
Article 90, paragraph (2) (Averaging Taxation on Fluctuating Income and Ad Hoc Income)1,000,000 yen or lessless than 1,000,000 yen
Appended Table IIAppended Table I of the Supplementary Provisions of the Act Partially Amending the Income Tax Act (Act No. 14 of 1969; hereinafter referred to as the "amending Act")
Article 190, item (ii) (Year-End Adjustment)the attached table to Appended Table VIIthe attached table to Appended Table V of the Supplementary Provisions of the amending Act
Appended Table VIIAppended Table V of the Supplementary Provisions of the amending Act
Article 201, paragraph (1) (Amount of Tax Withheld from Retirement Income)Appended Table VIIIAppended Table VI of the Supplementary Provisions of the amending Act

昭和四十四年分の所得税については、次の表の上欄に掲げる新法の規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句にそれぞれ読み替えるものとする。

第二十八条第三項第二号(給与所得控除)十分の一・五十分の一・四
第二十八条第三項第三号二十九万円二十八万八千円
十分の〇・五十分の〇・四
第二十八条第三項第四号三十四万円三十二万八千円
十分の〇・二五十分の〇・二
第二十八条第三項第五号三十六万五千円三十四万八千円
第七十九条第一項及び第二項(障害者控除)九万円八万七千五百円
十三万円十二万七千五百円
第八十条第一項(老年者控除)、第八十一条第一項(寡婦控除)及び第八十二条第一項(勤労学生控除)九万円八万七千五百円
第八十三条第一項(配偶者控除)十七万円十六万七千五百円
第八十四条第一項(扶養控除)十万円九万五千円
第八十四条第二項十一万円十万七千五百円
第八十六条第一項(基礎控除)十七万円十六万七千五百円
第九十条第二項変動所得及び臨時所得の平均課税)百万円以下百万円未満
別表第二所得税法の一部を改正する法律(昭和四十四年法律第十四号。以下「改正法」という。)附則別表第一
第百九十条第二号(年末調整)別表第七の附表改正法附則別表第五の附表
別表第七改正法附則別表第五
第二百一条第一項(退職所得に係る源泉徴収税額)別表第八改正法附則別表第六
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