Supplementary Provisions, Appended Table 1
附則別表第一昭和４５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 1,000 yen | 0 | 0 | 45,000 | 46,000 | 4,500 | 10 | 117,000 | 119,000 | 11,700 | 10 | |
| 1,000 | 2,000 | 100 | 10 | 46,000 | 47,000 | 4,600 | 10 | 119,000 | 121,000 | 11,900 | 10 |
| 2,000 | 3,000 | 200 | 10 | 47,000 | 48,000 | 4,700 | 10 | 121,000 | 123,000 | 12,100 | 10 |
| 3,000 | 4,000 | 300 | 10 | 48,000 | 49,000 | 4,800 | 10 | 123,000 | 125,000 | 12,300 | 10 |
| 4,000 | 5,000 | 400 | 10 | 49,000 | 50,000 | 4,900 | 10 | 125,000 | 127,000 | 12,500 | 10 |
| 5,000 | 6,000 | 500 | 10 | 50,000 | 51,000 | 5,000 | 10 | 127,000 | 129,000 | 12,700 | 10 |
| 6,000 | 7,000 | 600 | 10 | 51,000 | 52,000 | 5,100 | 10 | 129,000 | 131,000 | 12,900 | 10 |
| 7,000 | 8,000 | 700 | 10 | 52,000 | 53,000 | 5,200 | 10 | 131,000 | 133,000 | 13,100 | 10 |
| 8,000 | 9,000 | 800 | 10 | 53,000 | 54,000 | 5,300 | 10 | 133,000 | 135,000 | 13,300 | 10 |
| 9,000 | 10,000 | 900 | 10 | 54,000 | 55,000 | 5,400 | 10 | 135,000 | 137,000 | 13,500 | 10 |
| 10,000 | 11,000 | 1,000 | 10 | 55,000 | 56,000 | 5,500 | 10 | 137,000 | 139,000 | 13,700 | 10 |
| 11,000 | 12,000 | 1,100 | 10 | 56,000 | 57,000 | 5,600 | 10 | 139,000 | 141,000 | 13,900 | 10 |
| 12,000 | 13,000 | 1,200 | 10 | 57,000 | 58,000 | 5,700 | 10 | 141,000 | 143,000 | 14,100 | 10 |
| 13,000 | 14,000 | 1,300 | 10 | 58,000 | 59,000 | 5,800 | 10 | 143,000 | 145,000 | 14,300 | 10 |
| 14,000 | 15,000 | 1,400 | 10 | 59,000 | 60,000 | 5,900 | 10 | 145,000 | 147,000 | 14,500 | 10 |
| 15,000 | 16,000 | 1,500 | 10 | 60,000 | 61,000 | 6,000 | 10 | 147,000 | 149,000 | 14,700 | 10 |
| 16,000 | 17,000 | 1,600 | 10 | 61,000 | 62,000 | 6,100 | 10 | 149,000 | 151,000 | 14,900 | 10 |
| 17,000 | 18,000 | 1,700 | 10 | 62,000 | 63,000 | 6,200 | 10 | 151,000 | 153,000 | 15,100 | 10 |
| 18,000 | 19,000 | 1,800 | 10 | 63,000 | 65,000 | 6,300 | 10 | 153,000 | 155,000 | 15,300 | 10 |
| 19,000 | 20,000 | 1,900 | 10 | 65,000 | 67,000 | 6,500 | 10 | 155,000 | 157,000 | 15,500 | 10 |
| 20,000 | 21,000 | 2,000 | 10 | 67,000 | 69,000 | 6,700 | 10 | 157,000 | 159,000 | 15,700 | 10 |
| 21,000 | 22,000 | 2,100 | 10 | 69,000 | 71,000 | 6,900 | 10 | 159,000 | 161,000 | 15,900 | 10 |
| 22,000 | 23,000 | 2,200 | 10 | 71,000 | 73,000 | 7,100 | 10 | 161,000 | 163,000 | 16,100 | 10 |
| 23,000 | 24,000 | 2,300 | 10 | 73,000 | 75,000 | 7,300 | 10 | 163,000 | 165,000 | 16,300 | 10 |
| 24,000 | 25,000 | 2,400 | 10 | 75,000 | 77,000 | 7,500 | 10 | 165,000 | 167,000 | 16,500 | 10 |
| 25,000 | 26,000 | 2,500 | 10 | 77,000 | 79,000 | 7,700 | 10 | 167,000 | 169,000 | 16,700 | 10 |
| 26,000 | 27,000 | 2,600 | 10 | 79,000 | 81,000 | 7,900 | 10 | 169,000 | 171,000 | 16,900 | 10 |
| 27,000 | 28,000 | 2,700 | 10 | 81,000 | 83,000 | 8,100 | 10 | 171,000 | 173,000 | 17,100 | 10 |
| 28,000 | 29,000 | 2,800 | 10 | 83,000 | 85,000 | 8,300 | 10 | 173,000 | 175,000 | 17,300 | 10 |
| 29,000 | 30,000 | 2,900 | 10 | 85,000 | 87,000 | 8,500 | 10 | 175,000 | 177,000 | 17,500 | 10 |
| 30,000 | 31,000 | 3,000 | 10 | 87,000 | 89,000 | 8,700 | 10 | 177,000 | 179,000 | 17,700 | 10 |
| 31,000 | 32,000 | 3,100 | 10 | 89,000 | 91,000 | 8,900 | 10 | 179,000 | 181,000 | 17,900 | 10 |
| 32,000 | 33,000 | 3,200 | 10 | 91,000 | 93,000 | 9,100 | 10 | 181,000 | 183,000 | 18,100 | 10 |
| 33,000 | 34,000 | 3,300 | 10 | 93,000 | 95,000 | 9,300 | 10 | 183,000 | 185,000 | 18,300 | 10 |
| 34,000 | 35,000 | 3,400 | 10 | 95,000 | 97,000 | 9,500 | 10 | 185,000 | 187,000 | 18,500 | 10 |
| 35,000 | 36,000 | 3,500 | 10 | 97,000 | 99,000 | 9,700 | 10 | 187,000 | 189,000 | 18,700 | 10 |
| 36,000 | 37,000 | 3,600 | 10 | 99,000 | 101,000 | 9,900 | 10 | 189,000 | 191,000 | 18,900 | 10 |
| 37,000 | 38,000 | 3,700 | 10 | 101,000 | 103,000 | 10,100 | 10 | 191,000 | 193,000 | 19,100 | 10 |
| 38,000 | 39,000 | 3,800 | 10 | 103,000 | 105,000 | 10,300 | 10 | 193,000 | 195,000 | 19,300 | 10 |
| 39,000 | 40,000 | 3,900 | 10 | 105,000 | 107,000 | 10,500 | 10 | 195,000 | 198,000 | 19,500 | 10 |
| 40,000 | 41,000 | 4,000 | 10 | 107,000 | 109,000 | 10,700 | 10 | 198,000 | 201,000 | 19,800 | 10 |
| 41,000 | 42,000 | 4,100 | 10 | 109,000 | 111,000 | 10,900 | 10 | 201,000 | 204,000 | 20,100 | 10 |
| 42,000 | 43,000 | 4,200 | 10 | 111,000 | 113,000 | 11,100 | 10 | 204,000 | 207,000 | 20,400 | 10 |
| 43,000 | 44,000 | 4,300 | 10 | 113,000 | 115,000 | 11,300 | 10 | 207,000 | 210,000 | 20,700 | 10 |
| 44,000 | 45,000 | 4,400 | 10 | 115,000 | 117,000 | 11,500 | 10 | 210,000 | 213,000 | 21,000 | 10 |
(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 | % |
| 213,000 | 216,000 | 21,300 | 10 | 348,000 | 351,000 | 36,000 | 10 | 514,000 | 518,000 | 56,700 | 11 |
| 216,000 | 219,000 | 21,600 | 10 | 351,000 | 354,000 | 36,300 | 10 | 518,000 | 522,000 | 57,200 | 11 |
| 219,000 | 222,000 | 21,900 | 10 | 354,000 | 357,000 | 36,700 | 10 | 522,000 | 526,000 | 57,700 | 11 |
| 222,000 | 225,000 | 22,200 | 10 | 357,000 | 360,000 | 37,100 | 10 | 526,000 | 530,000 | 58,200 | 11 |
| 225,000 | 228,000 | 22,500 | 10 | 360,000 | 363,000 | 37,500 | 10 | 530,000 | 534,000 | 58,700 | 11 |
| 228,000 | 231,000 | 22,800 | 10 | 363,000 | 366,000 | 37,800 | 10 | 534,000 | 538,000 | 59,200 | 11 |
| 231,000 | 234,000 | 23,100 | 10 | 366,000 | 369,000 | 38,200 | 10 | 538,000 | 542,000 | 59,700 | 11 |
| 234,000 | 237,000 | 23,400 | 10 | 369,000 | 372,000 | 38,600 | 10 | 542,000 | 546,000 | 60,200 | 11 |
| 237,000 | 240,000 | 23,700 | 10 | 372,000 | 375,000 | 39,000 | 10 | 546,000 | 550,000 | 60,700 | 11 |
| 240,000 | 243,000 | 24,000 | 10 | 375,000 | 378,000 | 39,300 | 10 | 550,000 | 554,000 | 61,200 | 11 |
| 243,000 | 246,000 | 24,300 | 10 | 378,000 | 381,000 | 39,700 | 10 | 554,000 | 558,000 | 61,700 | 11 |
| 246,000 | 249,000 | 24,600 | 10 | 381,000 | 384,000 | 40,100 | 10 | 558,000 | 562,000 | 62,200 | 11 |
| 249,000 | 252,000 | 24,900 | 10 | 384,000 | 387,000 | 40,500 | 10 | 562,000 | 566,000 | 62,700 | 11 |
| 252,000 | 255,000 | 25,200 | 10 | 387,000 | 390,000 | 40,800 | 10 | 566,000 | 570,000 | 63,200 | 11 |
| 255,000 | 258,000 | 25,500 | 10 | 390,000 | 394,000 | 41,200 | 10 | 570,000 | 574,000 | 63,700 | 11 |
| 258,000 | 261,000 | 25,800 | 10 | 394,000 | 398,000 | 41,700 | 10 | 574,000 | 578,000 | 64,200 | 11 |
| 261,000 | 264,000 | 26,100 | 10 | 398,000 | 402,000 | 42,200 | 10 | 578,000 | 582,000 | 64,700 | 11 |
| 264,000 | 267,000 | 26,400 | 10 | 402,000 | 406,000 | 42,700 | 10 | 582,000 | 586,000 | 65,200 | 11 |
| 267,000 | 270,000 | 26,700 | 10 | 406,000 | 410,000 | 43,200 | 10 | 586,000 | 590,000 | 65,700 | 11 |
| 270,000 | 273,000 | 27,000 | 10 | 410,000 | 414,000 | 43,700 | 10 | 590,000 | 594,000 | 66,200 | 11 |
| 273,000 | 276,000 | 27,300 | 10 | 414,000 | 418,000 | 44,200 | 10 | 594,000 | 598,000 | 66,700 | 11 |
| 276,000 | 279,000 | 27,600 | 10 | 418,000 | 422,000 | 44,700 | 10 | 598,000 | 602,000 | 67,200 | 11 |
| 279,000 | 282,000 | 27,900 | 10 | 422,000 | 426,000 | 45,200 | 10 | 602,000 | 606,000 | 67,800 | 11 |
| 282,000 | 285,000 | 28,200 | 10 | 426,000 | 430,000 | 45,700 | 10 | 606,000 | 610,000 | 68,400 | 11 |
| 285,000 | 288,000 | 28,500 | 10 | 430,000 | 434,000 | 46,200 | 10 | 610,000 | 614,000 | 69,000 | 11 |
| 288,000 | 291,000 | 28,800 | 10 | 434,000 | 438,000 | 46,700 | 10 | 614,000 | 618,000 | 69,600 | 11 |
| 291,000 | 294,000 | 29,100 | 10 | 438,000 | 442,000 | 47,200 | 10 | 618,000 | 622,000 | 70,200 | 11 |
| 294,000 | 297,000 | 29,400 | 10 | 442,000 | 446,000 | 47,700 | 10 | 622,000 | 626,000 | 70,800 | 11 |
| 297,000 | 300,000 | 29,700 | 10 | 446,000 | 450,000 | 48,200 | 10 | 626,000 | 630,000 | 71,400 | 11 |
| 300,000 | 303,000 | 30,000 | 10 | 450,000 | 454,000 | 48,700 | 10 | 630,000 | 634,000 | 72,000 | 11 |
| 303,000 | 306,000 | 30,300 | 10 | 454,000 | 458,000 | 49,200 | 10 | 634,000 | 638,000 | 72,600 | 11 |
| 306,000 | 309,000 | 30,700 | 10 | 458,000 | 462,000 | 49,700 | 10 | 638,000 | 642,000 | 73,200 | 11 |
| 309,000 | 312,000 | 31,100 | 10 | 462,000 | 466,000 | 50,200 | 10 | 642,000 | 646,000 | 73,800 | 11 |
| 312,000 | 315,000 | 31,500 | 10 | 466,000 | 470,000 | 50,700 | 10 | 646,000 | 650,000 | 74,400 | 11 |
| 315,000 | 318,000 | 31,800 | 10 | 470,000 | 474,000 | 51,200 | 10 | 650,000 | 655,000 | 75,000 | 11 |
| 318,000 | 321,000 | 32,200 | 10 | 474,000 | 478,000 | 51,700 | 10 | 655,000 | 660,000 | 75,700 | 11 |
| 321,000 | 324,000 | 32,600 | 10 | 478,000 | 482,000 | 52,200 | 10 | 660,000 | 665,000 | 76,500 | 11 |
| 324,000 | 327,000 | 33,000 | 10 | 482,000 | 486,000 | 52,700 | 10 | 665,000 | 670,000 | 77,200 | 11 |
| 327,000 | 330,000 | 33,300 | 10 | 486,000 | 490,000 | 53,200 | 10 | 670,000 | 675,000 | 78,000 | 11 |
| 330,000 | 333,000 | 33,700 | 10 | 490,000 | 494,000 | 53,700 | 10 | 675,000 | 680,000 | 78,700 | 11 |
| 333,000 | 336,000 | 34,100 | 10 | 494,000 | 498,000 | 54,200 | 10 | 680,000 | 685,000 | 79,500 | 11 |
| 336,000 | 339,000 | 34,500 | 10 | 498,000 | 502,000 | 54,700 | 10 | 685,000 | 690,000 | 80,200 | 11 |
| 339,000 | 342,000 | 34,800 | 10 | 502,000 | 506,000 | 55,200 | 10 | 690,000 | 695,000 | 81,000 | 11 |
| 342,000 | 345,000 | 35,200 | 10 | 506,000 | 510,000 | 55,700 | 11 | 695,000 | 700,000 | 81,700 | 11 |
| 345,000 | 348,000 | 35,600 | 10 | 510,000 | 514,000 | 56,200 | 11 | 700,000 | 705,000 | 82,500 | 11 |
(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 | yen | yen | % |
| 705,000 | 710,000 | 83,200 | 11 | 930,000 | 935,000 | 117,400 | 12 | 1,155,000 | 1,160,000 | 156,100 | 13 |
| 710,000 | 715,000 | 84,000 | 11 | 935,000 | 940,000 | 118,200 | 12 | 1,160,000 | 1,165,000 | 157,000 | 13 |
| 715,000 | 720,000 | 84,700 | 11 | 940,000 | 945,000 | 119,100 | 12 | 1,165,000 | 1,170,000 | 157,800 | 13 |
| 720,000 | 725,000 | 85,500 | 11 | 945,000 | 950,000 | 119,900 | 12 | 1,170,000 | 1,175,000 | 158,700 | 13 |
| 725,000 | 730,000 | 86,200 | 11 | 950,000 | 955,000 | 120,700 | 12 | 1,175,000 | 1,180,000 | 159,600 | 13 |
| 730,000 | 735,000 | 87,000 | 11 | 955,000 | 960,000 | 121,500 | 12 | 1,180,000 | 1,185,000 | 160,500 | 13 |
| 735,000 | 740,000 | 87,700 | 11 | 960,000 | 965,000 | 122,400 | 12 | 1,185,000 | 1,190,000 | 161,300 | 13 |
| 740,000 | 745,000 | 88,500 | 11 | 965,000 | 970,000 | 123,200 | 12 | 1,190,000 | 1,195,000 | 162,200 | 13 |
| 745,000 | 750,000 | 89,200 | 11 | 970,000 | 975,000 | 124,000 | 12 | 1,195,000 | 1,200,000 | 163,100 | 13 |
| 750,000 | 755,000 | 90,000 | 12 | 975,000 | 980,000 | 124,800 | 12 | 1,200,000 | 1,205,000 | 164,000 | 13 |
| 755,000 | 760,000 | 90,700 | 12 | 980,000 | 985,000 | 125,700 | 12 | 1,205,000 | 1,210,000 | 164,900 | 13 |
| 760,000 | 765,000 | 91,500 | 12 | 985,000 | 990,000 | 126,500 | 12 | 1,210,000 | 1,215,000 | 165,900 | 13 |
| 765,000 | 770,000 | 92,200 | 12 | 990,000 | 995,000 | 127,300 | 12 | 1,215,000 | 1,220,000 | 166,800 | 13 |
| 770,000 | 775,000 | 93,000 | 12 | 995,000 | 1,000,000 | 128,100 | 12 | 1,220,000 | 1,225,000 | 167,800 | 13 |
| 775,000 | 780,000 | 93,700 | 12 | 1,000,000 | 1,005,000 | 129,000 | 12 | 1,225,000 | 1,230,000 | 168,700 | 13 |
| 780,000 | 785,000 | 94,500 | 12 | 1,005,000 | 1,010,000 | 129,800 | 12 | 1,230,000 | 1,235,000 | 169,700 | 13 |
| 785,000 | 790,000 | 95,200 | 12 | 1,010,000 | 1,015,000 | 130,700 | 12 | 1,235,000 | 1,240,000 | 170,600 | 13 |
| 790,000 | 795,000 | 96,000 | 12 | 1,015,000 | 1,020,000 | 131,600 | 12 | 1,240,000 | 1,245,000 | 171,600 | 13 |
| 795,000 | 800,000 | 96,700 | 12 | 1,020,000 | 1,025,000 | 132,500 | 12 | 1,245,000 | 1,250,000 | 172,500 | 13 |
| 800,000 | 805,000 | 97,500 | 12 | 1,025,000 | 1,030,000 | 133,300 | 13 | 1,250,000 | 1,255,000 | 173,500 | 13 |
| 805,000 | 810,000 | 98,200 | 12 | 1,030,000 | 1,035,000 | 134,200 | 13 | 1,255,000 | 1,260,000 | 174,400 | 13 |
| 810,000 | 815,000 | 99,000 | 12 | 1,035,000 | 1,040,000 | 135,100 | 13 | 1,260,000 | 1,265,000 | 175,400 | 13 |
| 815,000 | 820,000 | 99,700 | 12 | 1,040,000 | 1,045,000 | 136,000 | 13 | 1,265,000 | 1,270,000 | 176,300 | 13 |
| 820,000 | 825,000 | 100,500 | 12 | 1,045,000 | 1,050,000 | 136,800 | 13 | 1,270,000 | 1,275,000 | 177,300 | 13 |
| 825,000 | 830,000 | 101,200 | 12 | 1,050,000 | 1,055,000 | 137,700 | 13 | 1,275,000 | 1,280,000 | 178,200 | 13 |
| 830,000 | 835,000 | 102,000 | 12 | 1,055,000 | 1,060,000 | 138,600 | 13 | 1,280,000 | 1,285,000 | 179,200 | 14 |
| 835,000 | 840,000 | 102,700 | 12 | 1,060,000 | 1,065,000 | 139,500 | 13 | 1,285,000 | 1,290,000 | 180,100 | 14 |
| 840,000 | 845,000 | 103,500 | 12 | 1,065,000 | 1,070,000 | 140,300 | 13 | 1,290,000 | 1,295,000 | 181,100 | 14 |
| 845,000 | 850,000 | 104,200 | 12 | 1,070,000 | 1,075,000 | 141,200 | 13 | 1,295,000 | 1,300,000 | 182,000 | 14 |
| 850,000 | 855,000 | 105,000 | 12 | 1,075,000 | 1,080,000 | 142,100 | 13 | 1,300,000 | 1,305,000 | 183,000 | 14 |
| 855,000 | 860,000 | 105,700 | 12 | 1,080,000 | 1,085,000 | 143,000 | 13 | 1,305,000 | 1,310,000 | 183,900 | 14 |
| 860,000 | 865,000 | 106,500 | 12 | 1,085,000 | 1,090,000 | 143,800 | 13 | 1,310,000 | 1,315,000 | 184,900 | 14 |
| 865,000 | 870,000 | 107,200 | 12 | 1,090,000 | 1,095,000 | 144,700 | 13 | 1,315,000 | 1,320,000 | 185,800 | 14 |
| 870,000 | 875,000 | 108,000 | 12 | 1,095,000 | 1,100,000 | 145,600 | 13 | 1,320,000 | 1,325,000 | 186,800 | 14 |
| 875,000 | 880,000 | 108,700 | 12 | 1,100,000 | 1,105,000 | 146,500 | 13 | 1,325,000 | 1,330,000 | 187,700 | 14 |
| 880,000 | 885,000 | 109,500 | 12 | 1,105,000 | 1,110,000 | 147,300 | 13 | 1,330,000 | 1,335,000 | 188,700 | 14 |
| 885,000 | 890,000 | 110,200 | 12 | 1,110,000 | 1,115,000 | 148,200 | 13 | 1,335,000 | 1,340,000 | 189,600 | 14 |
| 890,000 | 895,000 | 111,000 | 12 | 1,115,000 | 1,120,000 | 149,100 | 13 | 1,340,000 | 1,345,000 | 190,600 | 14 |
| 895,000 | 900,000 | 111,700 | 12 | 1,120,000 | 1,125,000 | 150,000 | 13 | 1,345,000 | 1,350,000 | 191,500 | 14 |
| 900,000 | 905,000 | 112,500 | 12 | 1,125,000 | 1,130,000 | 150,800 | 13 | 1,350,000 | 1,355,000 | 192,500 | 14 |
| 905,000 | 910,000 | 113,300 | 12 | 1,130,000 | 1,135,000 | 151,700 | 13 | 1,355,000 | 1,360,000 | 193,400 | 14 |
| 910,000 | 915,000 | 114,100 | 12 | 1,135,000 | 1,140,000 | 152,600 | 13 | 1,360,000 | 1,365,000 | 194,400 | 14 |
| 915,000 | 920,000 | 114,900 | 12 | 1,140,000 | 1,145,000 | 153,500 | 13 | 1,365,000 | 1,370,000 | 195,300 | 14 |
| 920,000 | 925,000 | 115,800 | 12 | 1,145,000 | 1,150,000 | 154,300 | 13 | 1,370,000 | 1,375,000 | 196,300 | 14 |
| 925,000 | 930,000 | 116,600 | 12 | 1,150,000 | 1,155,000 | 155,200 | 13 | 1,375,000 | 1,380,000 | 197,200 | 14 |
(4)
| 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 | % |
| 1,380,000 | 1,385,000 | 198,200 | 14 | 1,605,000 | 1,610,000 | 244,300 | 15 | 1,830,000 | 1,835,000 | 294,200 | 16 |
| 1,385,000 | 1,390,000 | 199,100 | 14 | 1,610,000 | 1,615,000 | 245,400 | 15 | 1,835,000 | 1,840,000 | 295,300 | 16 |
| 1,390,000 | 1,395,000 | 200,100 | 14 | 1,615,000 | 1,620,000 | 246,500 | 15 | 1,840,000 | 1,845,000 | 296,400 | 16 |
| 1,395,000 | 1,400,000 | 201,000 | 14 | 1,620,000 | 1,625,000 | 247,600 | 15 | 1,845,000 | 1,850,000 | 297,500 | 16 |
| 1,400,000 | 1,405,000 | 202,000 | 14 | 1,625,000 | 1,630,000 | 248,700 | 15 | 1,850,000 | 1,855,000 | 298,700 | 16 |
| 1,405,000 | 1,410,000 | 202,900 | 14 | 1,630,000 | 1,635,000 | 249,800 | 15 | 1,855,000 | 1,860,000 | 299,800 | 16 |
| 1,410,000 | 1,415,000 | 203,900 | 14 | 1,635,000 | 1,640,000 | 250,900 | 15 | 1,860,000 | 1,865,000 | 300,900 | 16 |
| 1,415,000 | 1,420,000 | 204,800 | 14 | 1,640,000 | 1,645,000 | 252,000 | 15 | 1,865,000 | 1,870,000 | 302,000 | 16 |
| 1,420,000 | 1,425,000 | 205,800 | 14 | 1,645,000 | 1,650,000 | 253,100 | 15 | 1,870,000 | 1,875,000 | 303,100 | 16 |
| 1,425,000 | 1,430,000 | 206,700 | 14 | 1,650,000 | 1,655,000 | 254,300 | 15 | 1,875,000 | 1,880,000 | 304,200 | 16 |
| 1,430,000 | 1,435,000 | 207,700 | 14 | 1,655,000 | 1,660,000 | 255,400 | 15 | 1,880,000 | 1,885,000 | 305,300 | 16 |
| 1,435,000 | 1,440,000 | 208,600 | 14 | 1,660,000 | 1,665,000 | 256,500 | 15 | 1,885,000 | 1,890,000 | 306,400 | 16 |
| 1,440,000 | 1,445,000 | 209,600 | 14 | 1,665,000 | 1,670,000 | 257,600 | 15 | 1,890,000 | 1,895,000 | 307,500 | 16 |
| 1,445,000 | 1,450,000 | 210,500 | 14 | 1,670,000 | 1,675,000 | 258,700 | 15 | 1,895,000 | 1,900,000 | 308,600 | 16 |
| 1,450,000 | 1,455,000 | 211,500 | 14 | 1,675,000 | 1,680,000 | 259,800 | 15 | 1,900,000 | 1,905,000 | 309,800 | 16 |
| 1,455,000 | 1,460,000 | 212,400 | 14 | 1,680,000 | 1,685,000 | 260,900 | 15 | 1,905,000 | 1,910,000 | 310,900 | 16 |
| 1,460,000 | 1,465,000 | 213,400 | 14 | 1,685,000 | 1,690,000 | 262,000 | 15 | 1,910,000 | 1,915,000 | 312,000 | 16 |
| 1,465,000 | 1,470,000 | 214,300 | 14 | 1,690,000 | 1,695,000 | 263,100 | 15 | 1,915,000 | 1,920,000 | 313,100 | 16 |
| 1,470,000 | 1,475,000 | 215,300 | 14 | 1,695,000 | 1,700,000 | 264,200 | 15 | 1,920,000 | 1,925,000 | 314,200 | 16 |
| 1,475,000 | 1,480,000 | 216,200 | 14 | 1,700,000 | 1,705,000 | 265,400 | 15 | 1,925,000 | 1,930,000 | 315,300 | 16 |
| 1,480,000 | 1,485,000 | 217,200 | 14 | 1,705,000 | 1,710,000 | 266,500 | 15 | 1,930,000 | 1,935,000 | 316,400 | 16 |
| 1,485,000 | 1,490,000 | 218,100 | 14 | 1,710,000 | 1,715,000 | 267,600 | 15 | 1,935,000 | 1,940,000 | 317,500 | 16 |
| 1,490,000 | 1,495,000 | 219,100 | 14 | 1,715,000 | 1,720,000 | 268,700 | 15 | 1,940,000 | 1,945,000 | 318,600 | 16 |
| 1,495,000 | 1,500,000 | 220,000 | 14 | 1,720,000 | 1,725,000 | 269,800 | 15 | 1,945,000 | 1,950,000 | 319,700 | 16 |
| 1,500,000 | 1,505,000 | 221,000 | 14 | 1,725,000 | 1,730,000 | 270,900 | 15 | 1,950,000 | 1,955,000 | 320,900 | 16 |
| 1,505,000 | 1,510,000 | 222,100 | 14 | 1,730,000 | 1,735,000 | 272,000 | 15 | 1,955,000 | 1,960,000 | 322,000 | 16 |
| 1,510,000 | 1,515,000 | 223,200 | 14 | 1,735,000 | 1,740,000 | 273,100 | 15 | 1,960,000 | 1,965,000 | 323,100 | 16 |
| 1,515,000 | 1,520,000 | 224,300 | 14 | 1,740,000 | 1,745,000 | 274,200 | 15 | 1,965,000 | 1,970,000 | 324,200 | 16 |
| 1,520,000 | 1,525,000 | 225,400 | 14 | 1,745,000 | 1,750,000 | 275,300 | 15 | 1,970,000 | 1,975,000 | 325,300 | 16 |
| 1,525,000 | 1,530,000 | 226,500 | 14 | 1,750,000 | 1,755,000 | 276,500 | 15 | 1,975,000 | 1,980,000 | 326,400 | 16 |
| 1,530,000 | 1,535,000 | 227,600 | 14 | 1,755,000 | 1,760,000 | 277,600 | 15 | 1,980,000 | 1,985,000 | 327,500 | 16 |
| 1,535,000 | 1,540,000 | 228,700 | 14 | 1,760,000 | 1,765,000 | 278,700 | 15 | 1,985,000 | 1,990,000 | 328,600 | 16 |
| 1,540,000 | 1,545,000 | 229,800 | 14 | 1,765,000 | 1,770,000 | 279,800 | 15 | 1,990,000 | 1,995,000 | 329,700 | 16 |
| 1,545,000 | 1,550,000 | 230,900 | 14 | 1,770,000 | 1,775,000 | 280,900 | 15 | 1,995,000 | 2,000,000 | 330,800 | 16 |
| 1,550,000 | 1,555,000 | 232,100 | 14 | 1,775,000 | 1,780,000 | 282,000 | 15 | ||||
| 1,555,000 | 1,560,000 | 233,200 | 14 | 1,780,000 | 1,785,000 | 283,100 | 15 | 2,000,000 | 2,500,000 | The amount calculated by multiplying the amount in (a) by 25.5%, less 178,000 yen | |
| 1,560,000 | 1,565,000 | 234,300 | 15 | 1,785,000 | 1,790,000 | 284,200 | 15 | ||||
| 1,565,000 | 1,570,000 | 235,400 | 15 | 1,790,000 | 1,795,000 | 285,300 | 15 | ||||
| 1,570,000 | 1,575,000 | 236,500 | 15 | 1,795,000 | 1,800,000 | 286,400 | 15 | ||||
| 1,575,000 | 1,580,000 | 237,600 | 15 | 1,800,000 | 1,805,000 | 287,600 | 15 | ||||
| 1,580,000 | 1,585,000 | 238,700 | 15 | 1,805,000 | 1,810,000 | 288,700 | 15 | 2,500,000 | 3,000,000 | The amount calculated by multiplying the amount in (a) by 28.7%, less 258,000 yen | |
| 1,585,000 | 1,590,000 | 239,800 | 15 | 1,810,000 | 1,815,000 | 289,800 | 16 | ||||
| 1,590,000 | 1,595,000 | 240,900 | 15 | 1,815,000 | 1,820,000 | 290,900 | 16 | ||||
| 1,595,000 | 1,600,000 | 242,000 | 15 | 1,820,000 | 1,825,000 | 292,000 | 16 | ||||
| 1,600,000 | 1,605,000 | 243,200 | 15 | 1,825,000 | 1,830,000 | 293,100 | 16 | ||||
(5)
| 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 | % | |||
| 3,000,000 | 3,500,000 | The amount calculated by multiplying the amount in (a) by 32%, less 357,000 yen | 7,000,000 | 8,000,000 | The amount calculated by multiplying the amount in (a) by 47%, less 1,072,000 yen | 40,000,000 | 45,000,000 | The amount calculated by multiplying the amount in (a) by 65%, less 4,692,000 yen | |||
| 3,500,000 | 4,000,000 | The amount calculated by multiplying the amount in (a) by 35%, less 462,000 yen | 8,000,000 | 10,000,000 | The amount calculated by multiplying the amount in (a) by 50%, less 1,312,000 yen | 45,000,000 | 60,000,000 | The amount calculated by multiplying the amount in (a) by 66.2%, less 5,232,000 yen | |||
| 4,000,000 | 5,000,000 | The amount calculated by multiplying the amount in (a) by 39%, less 622,000 yen | 10,000,000 | 20,000,000 | The amount calculated by multiplying the amount in (a) by 55%, less 1,812,000 yen | 60,000,000 | 65,000,000 | The amount calculated by multiplying the amount in (a) by 70%, less 7,512,000 yen | |||
| 5,000,000 | 6,000,000 | The amount calculated by multiplying the amount in (a) by 43%, less 822,000 yen | 20,000,000 | 30,000,000 | The amount calculated by multiplying the amount in (a) by 60%, less 2,812,000 yen | 65,000,000 | 80,000,000 | The amount calculated by multiplying the amount in (a) by 71.2%, less 8,292,000 yen | |||
| 6,000,000 | 7,000,000 | The amount calculated by multiplying the amount in (a) by 46%, less 1,002,000 yen | 30,000,000 | 40,000,000 | The amount calculated by multiplying the amount in (a) by 61.2%, less 3,172,000 yen | 80,000,000 yen or more | The amount calculated by multiplying the amount in (a) by 75%, less 11,332,000 yen | ||||
(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 of 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 stated 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 replaced pursuant to the provisions of Article 3, paragraph (1) (Special Provisions on the Calculation of Income Deductions and Tax Amount for 1970 Income Tax) of the Supplementary Provisions, find the applicable row of the "Taxable gross income, adjusted income or taxable retirement income (a)" column according to the adjusted income; the rate stated 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 | ％ |
| １，０００円未満 | ０ | ０ | ４５，０００ | ４６，０００ | ４，５００ | １０ | １１７，０００ | １１９，０００ | １１，７００ | １０ | |
| １，０００ | ２，０００ | １００ | １０ | ４６，０００ | ４７，０００ | ４，６００ | １０ | １１９，０００ | １２１，０００ | １１，９００ | １０ |
| ２，０００ | ３，０００ | ２００ | １０ | ４７，０００ | ４８，０００ | ４，７００ | １０ | １２１，０００ | １２３，０００ | １２，１００ | １０ |
| ３，０００ | ４，０００ | ３００ | １０ | ４８，０００ | ４９，０００ | ４，８００ | １０ | １２３，０００ | １２５，０００ | １２，３００ | １０ |
| ４，０００ | ５，０００ | ４００ | １０ | ４９，０００ | ５０，０００ | ４，９００ | １０ | １２５，０００ | １２７，０００ | １２，５００ | １０ |
| ５，０００ | ６，０００ | ５００ | １０ | ５０，０００ | ５１，０００ | ５，０００ | １０ | １２７，０００ | １２９，０００ | １２，７００ | １０ |
| ６，０００ | ７，０００ | ６００ | １０ | ５１，０００ | ５２，０００ | ５，１００ | １０ | １２９，０００ | １３１，０００ | １２，９００ | １０ |
| ７，０００ | ８，０００ | ７００ | １０ | ５２，０００ | ５３，０００ | ５，２００ | １０ | １３１，０００ | １３３，０００ | １３，１００ | １０ |
| ８，０００ | ９，０００ | ８００ | １０ | ５３，０００ | ５４，０００ | ５，３００ | １０ | １３３，０００ | １３５，０００ | １３，３００ | １０ |
| ９，０００ | １０，０００ | ９００ | １０ | ５４，０００ | ５５，０００ | ５，４００ | １０ | １３５，０００ | １３７，０００ | １３，５００ | １０ |
| １０，０００ | １１，０００ | １，０００ | １０ | ５５，０００ | ５６，０００ | ５，５００ | １０ | １３７，０００ | １３９，０００ | １３，７００ | １０ |
| １１，０００ | １２，０００ | １，１００ | １０ | ５６，０００ | ５７，０００ | ５，６００ | １０ | １３９，０００ | １４１，０００ | １３，９００ | １０ |
| １２，０００ | １３，０００ | １，２００ | １０ | ５７，０００ | ５８，０００ | ５，７００ | １０ | １４１，０００ | １４３，０００ | １４，１００ | １０ |
| １３，０００ | １４，０００ | １，３００ | １０ | ５８，０００ | ５９，０００ | ５，８００ | １０ | １４３，０００ | １４５，０００ | １４，３００ | １０ |
| １４，０００ | １５，０００ | １，４００ | １０ | ５９，０００ | ６０，０００ | ５，９００ | １０ | １４５，０００ | １４７，０００ | １４，５００ | １０ |
| １５，０００ | １６，０００ | １，５００ | １０ | ６０，０００ | ６１，０００ | ６，０００ | １０ | １４７，０００ | １４９，０００ | １４，７００ | １０ |
| １６，０００ | １７，０００ | １，６００ | １０ | ６１，０００ | ６２，０００ | ６，１００ | １０ | １４９，０００ | １５１，０００ | １４，９００ | １０ |
| １７，０００ | １８，０００ | １，７００ | １０ | ６２，０００ | ６３，０００ | ６，２００ | １０ | １５１，０００ | １５３，０００ | １５，１００ | １０ |
| １８，０００ | １９，０００ | １，８００ | １０ | ６３，０００ | ６５，０００ | ６，３００ | １０ | １５３，０００ | １５５，０００ | １５，３００ | １０ |
| １９，０００ | ２０，０００ | １，９００ | １０ | ６５，０００ | ６７，０００ | ６，５００ | １０ | １５５，０００ | １５７，０００ | １５，５００ | １０ |
| ２０，０００ | ２１，０００ | ２，０００ | １０ | ６７，０００ | ６９，０００ | ６，７００ | １０ | １５７，０００ | １５９，０００ | １５，７００ | １０ |
| ２１，０００ | ２２，０００ | ２，１００ | １０ | ６９，０００ | ７１，０００ | ６，９００ | １０ | １５９，０００ | １６１，０００ | １５，９００ | １０ |
| ２２，０００ | ２３，０００ | ２，２００ | １０ | ７１，０００ | ７３，０００ | ７，１００ | １０ | １６１，０００ | １６３，０００ | １６，１００ | １０ |
| ２３，０００ | ２４，０００ | ２，３００ | １０ | ７３，０００ | ７５，０００ | ７，３００ | １０ | １６３，０００ | １６５，０００ | １６，３００ | １０ |
| ２４，０００ | ２５，０００ | ２，４００ | １０ | ７５，０００ | ７７，０００ | ７，５００ | １０ | １６５，０００ | １６７，０００ | １６，５００ | １０ |
| ２５，０００ | ２６，０００ | ２，５００ | １０ | ７７，０００ | ７９，０００ | ７，７００ | １０ | １６７，０００ | １６９，０００ | １６，７００ | １０ |
| ２６，０００ | ２７，０００ | ２，６００ | １０ | ７９，０００ | ８１，０００ | ７，９００ | １０ | １６９，０００ | １７１，０００ | １６，９００ | １０ |
| ２７，０００ | ２８，０００ | ２，７００ | １０ | ８１，０００ | ８３，０００ | ８，１００ | １０ | １７１，０００ | １７３，０００ | １７，１００ | １０ |
| ２８，０００ | ２９，０００ | ２，８００ | １０ | ８３，０００ | ８５，０００ | ８，３００ | １０ | １７３，０００ | １７５，０００ | １７，３００ | １０ |
| ２９，０００ | ３０，０００ | ２，９００ | １０ | ８５，０００ | ８７，０００ | ８，５００ | １０ | １７５，０００ | １７７，０００ | １７，５００ | １０ |
| ３０，０００ | ３１，０００ | ３，０００ | １０ | ８７，０００ | ８９，０００ | ８，７００ | １０ | １７７，０００ | １７９，０００ | １７，７００ | １０ |
| ３１，０００ | ３２，０００ | ３，１００ | １０ | ８９，０００ | ９１，０００ | ８，９００ | １０ | １７９，０００ | １８１，０００ | １７，９００ | １０ |
| ３２，０００ | ３３，０００ | ３，２００ | １０ | ９１，０００ | ９３，０００ | ９，１００ | １０ | １８１，０００ | １８３，０００ | １８，１００ | １０ |
| ３３，０００ | ３４，０００ | ３，３００ | １０ | ９３，０００ | ９５，０００ | ９，３００ | １０ | １８３，０００ | １８５，０００ | １８，３００ | １０ |
| ３４，０００ | ３５，０００ | ３，４００ | １０ | ９５，０００ | ９７，０００ | ９，５００ | １０ | １８５，０００ | １８７，０００ | １８，５００ | １０ |
| ３５，０００ | ３６，０００ | ３，５００ | １０ | ９７，０００ | ９９，０００ | ９，７００ | １０ | １８７，０００ | １８９，０００ | １８，７００ | １０ |
| ３６，０００ | ３７，０００ | ３，６００ | １０ | ９９，０００ | １０１，０００ | ９，９００ | １０ | １８９，０００ | １９１，０００ | １８，９００ | １０ |
| ３７，０００ | ３８，０００ | ３，７００ | １０ | １０１，０００ | １０３，０００ | １０，１００ | １０ | １９１，０００ | １９３，０００ | １９，１００ | １０ |
| ３８，０００ | ３９，０００ | ３，８００ | １０ | １０３，０００ | １０５，０００ | １０，３００ | １０ | １９３，０００ | １９５，０００ | １９，３００ | １０ |
| ３９，０００ | ４０，０００ | ３，９００ | １０ | １０５，０００ | １０７，０００ | １０，５００ | １０ | １９５，０００ | １９８，０００ | １９，５００ | １０ |
| ４０，０００ | ４１，０００ | ４，０００ | １０ | １０７，０００ | １０９，０００ | １０，７００ | １０ | １９８，０００ | ２０１，０００ | １９，８００ | １０ |
| ４１，０００ | ４２，０００ | ４，１００ | １０ | １０９，０００ | １１１，０００ | １０，９００ | １０ | ２０１，０００ | ２０４，０００ | ２０，１００ | １０ |
| ４２，０００ | ４３，０００ | ４，２００ | １０ | １１１，０００ | １１３，０００ | １１，１００ | １０ | ２０４，０００ | ２０７，０００ | ２０，４００ | １０ |
| ４３，０００ | ４４，０００ | ４，３００ | １０ | １１３，０００ | １１５，０００ | １１，３００ | １０ | ２０７，０００ | ２１０，０００ | ２０，７００ | １０ |
| ４４，０００ | ４５，０００ | ４，４００ | １０ | １１５，０００ | １１７，０００ | １１，５００ | １０ | ２１０，０００ | ２１３，０００ | ２１，０００ | １０ |
（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 | ％ |
| ２１３，０００ | ２１６，０００ | ２１，３００ | １０ | ３４８，０００ | ３５１，０００ | ３６，０００ | １０ | ５１４，０００ | ５１８，０００ | ５６，７００ | １１ |
| ２１６，０００ | ２１９，０００ | ２１，６００ | １０ | ３５１，０００ | ３５４，０００ | ３６，３００ | １０ | ５１８，０００ | ５２２，０００ | ５７，２００ | １１ |
| ２１９，０００ | ２２２，０００ | ２１，９００ | １０ | ３５４，０００ | ３５７，０００ | ３６，７００ | １０ | ５２２，０００ | ５２６，０００ | ５７，７００ | １１ |
| ２２２，０００ | ２２５，０００ | ２２，２００ | １０ | ３５７，０００ | ３６０，０００ | ３７，１００ | １０ | ５２６，０００ | ５３０，０００ | ５８，２００ | １１ |
| ２２５，０００ | ２２８，０００ | ２２，５００ | １０ | ３６０，０００ | ３６３，０００ | ３７，５００ | １０ | ５３０，０００ | ５３４，０００ | ５８，７００ | １１ |
| ２２８，０００ | ２３１，０００ | ２２，８００ | １０ | ３６３，０００ | ３６６，０００ | ３７，８００ | １０ | ５３４，０００ | ５３８，０００ | ５９，２００ | １１ |
| ２３１，０００ | ２３４，０００ | ２３，１００ | １０ | ３６６，０００ | ３６９，０００ | ３８，２００ | １０ | ５３８，０００ | ５４２，０００ | ５９，７００ | １１ |
| ２３４，０００ | ２３７，０００ | ２３，４００ | １０ | ３６９，０００ | ３７２，０００ | ３８，６００ | １０ | ５４２，０００ | ５４６，０００ | ６０，２００ | １１ |
| ２３７，０００ | ２４０，０００ | ２３，７００ | １０ | ３７２，０００ | ３７５，０００ | ３９，０００ | １０ | ５４６，０００ | ５５０，０００ | ６０，７００ | １１ |
| ２４０，０００ | ２４３，０００ | ２４，０００ | １０ | ３７５，０００ | ３７８，０００ | ３９，３００ | １０ | ５５０，０００ | ５５４，０００ | ６１，２００ | １１ |
| ２４３，０００ | ２４６，０００ | ２４，３００ | １０ | ３７８，０００ | ３８１，０００ | ３９，７００ | １０ | ５５４，０００ | ５５８，０００ | ６１，７００ | １１ |
| ２４６，０００ | ２４９，０００ | ２４，６００ | １０ | ３８１，０００ | ３８４，０００ | ４０，１００ | １０ | ５５８，０００ | ５６２，０００ | ６２，２００ | １１ |
| ２４９，０００ | ２５２，０００ | ２４，９００ | １０ | ３８４，０００ | ３８７，０００ | ４０，５００ | １０ | ５６２，０００ | ５６６，０００ | ６２，７００ | １１ |
| ２５２，０００ | ２５５，０００ | ２５，２００ | １０ | ３８７，０００ | ３９０，０００ | ４０，８００ | １０ | ５６６，０００ | ５７０，０００ | ６３，２００ | １１ |
| ２５５，０００ | ２５８，０００ | ２５，５００ | １０ | ３９０，０００ | ３９４，０００ | ４１，２００ | １０ | ５７０，０００ | ５７４，０００ | ６３，７００ | １１ |
| ２５８，０００ | ２６１，０００ | ２５，８００ | １０ | ３９４，０００ | ３９８，０００ | ４１，７００ | １０ | ５７４，０００ | ５７８，０００ | ６４，２００ | １１ |
| ２６１，０００ | ２６４，０００ | ２６，１００ | １０ | ３９８，０００ | ４０２，０００ | ４２，２００ | １０ | ５７８，０００ | ５８２，０００ | ６４，７００ | １１ |
| ２６４，０００ | ２６７，０００ | ２６，４００ | １０ | ４０２，０００ | ４０６，０００ | ４２，７００ | １０ | ５８２，０００ | ５８６，０００ | ６５，２００ | １１ |
| ２６７，０００ | ２７０，０００ | ２６，７００ | １０ | ４０６，０００ | ４１０，０００ | ４３，２００ | １０ | ５８６，０００ | ５９０，０００ | ６５，７００ | １１ |
| ２７０，０００ | ２７３，０００ | ２７，０００ | １０ | ４１０，０００ | ４１４，０００ | ４３，７００ | １０ | ５９０，０００ | ５９４，０００ | ６６，２００ | １１ |
| ２７３，０００ | ２７６，０００ | ２７，３００ | １０ | ４１４，０００ | ４１８，０００ | ４４，２００ | １０ | ５９４，０００ | ５９８，０００ | ６６，７００ | １１ |
| ２７６，０００ | ２７９，０００ | ２７，６００ | １０ | ４１８，０００ | ４２２，０００ | ４４，７００ | １０ | ５９８，０００ | ６０２，０００ | ６７，２００ | １１ |
| ２７９，０００ | ２８２，０００ | ２７，９００ | １０ | ４２２，０００ | ４２６，０００ | ４５，２００ | １０ | ６０２，０００ | ６０６，０００ | ６７，８００ | １１ |
| ２８２，０００ | ２８５，０００ | ２８，２００ | １０ | ４２６，０００ | ４３０，０００ | ４５，７００ | １０ | ６０６，０００ | ６１０，０００ | ６８，４００ | １１ |
| ２８５，０００ | ２８８，０００ | ２８，５００ | １０ | ４３０，０００ | ４３４，０００ | ４６，２００ | １０ | ６１０，０００ | ６１４，０００ | ６９，０００ | １１ |
| ２８８，０００ | ２９１，０００ | ２８，８００ | １０ | ４３４，０００ | ４３８，０００ | ４６，７００ | １０ | ６１４，０００ | ６１８，０００ | ６９，６００ | １１ |
| ２９１，０００ | ２９４，０００ | ２９，１００ | １０ | ４３８，０００ | ４４２，０００ | ４７，２００ | １０ | ６１８，０００ | ６２２，０００ | ７０，２００ | １１ |
| ２９４，０００ | ２９７，０００ | ２９，４００ | １０ | ４４２，０００ | ４４６，０００ | ４７，７００ | １０ | ６２２，０００ | ６２６，０００ | ７０，８００ | １１ |
| ２９７，０００ | ３００，０００ | ２９，７００ | １０ | ４４６，０００ | ４５０，０００ | ４８，２００ | １０ | ６２６，０００ | ６３０，０００ | ７１，４００ | １１ |
| ３００，０００ | ３０３，０００ | ３０，０００ | １０ | ４５０，０００ | ４５４，０００ | ４８，７００ | １０ | ６３０，０００ | ６３４，０００ | ７２，０００ | １１ |
| ３０３，０００ | ３０６，０００ | ３０，３００ | １０ | ４５４，０００ | ４５８，０００ | ４９，２００ | １０ | ６３４，０００ | ６３８，０００ | ７２，６００ | １１ |
| ３０６，０００ | ３０９，０００ | ３０，７００ | １０ | ４５８，０００ | ４６２，０００ | ４９，７００ | １０ | ６３８，０００ | ６４２，０００ | ７３，２００ | １１ |
| ３０９，０００ | ３１２，０００ | ３１，１００ | １０ | ４６２，０００ | ４６６，０００ | ５０，２００ | １０ | ６４２，０００ | ６４６，０００ | ７３，８００ | １１ |
| ３１２，０００ | ３１５，０００ | ３１，５００ | １０ | ４６６，０００ | ４７０，０００ | ５０，７００ | １０ | ６４６，０００ | ６５０，０００ | ７４，４００ | １１ |
| ３１５，０００ | ３１８，０００ | ３１，８００ | １０ | ４７０，０００ | ４７４，０００ | ５１，２００ | １０ | ６５０，０００ | ６５５，０００ | ７５，０００ | １１ |
| ３１８，０００ | ３２１，０００ | ３２，２００ | １０ | ４７４，０００ | ４７８，０００ | ５１，７００ | １０ | ６５５，０００ | ６６０，０００ | ７５，７００ | １１ |
| ３２１，０００ | ３２４，０００ | ３２，６００ | １０ | ４７８，０００ | ４８２，０００ | ５２，２００ | １０ | ６６０，０００ | ６６５，０００ | ７６，５００ | １１ |
| ３２４，０００ | ３２７，０００ | ３３，０００ | １０ | ４８２，０００ | ４８６，０００ | ５２，７００ | １０ | ６６５，０００ | ６７０，０００ | ７７，２００ | １１ |
| ３２７，０００ | ３３０，０００ | ３３，３００ | １０ | ４８６，０００ | ４９０，０００ | ５３，２００ | １０ | ６７０，０００ | ６７５，０００ | ７８，０００ | １１ |
| ３３０，０００ | ３３３，０００ | ３３，７００ | １０ | ４９０，０００ | ４９４，０００ | ５３，７００ | １０ | ６７５，０００ | ６８０，０００ | ７８，７００ | １１ |
| ３３３，０００ | ３３６，０００ | ３４，１００ | １０ | ４９４，０００ | ４９８，０００ | ５４，２００ | １０ | ６８０，０００ | ６８５，０００ | ７９，５００ | １１ |
| ３３６，０００ | ３３９，０００ | ３４，５００ | １０ | ４９８，０００ | ５０２，０００ | ５４，７００ | １０ | ６８５，０００ | ６９０，０００ | ８０，２００ | １１ |
| ３３９，０００ | ３４２，０００ | ３４，８００ | １０ | ５０２，０００ | ５０６，０００ | ５５，２００ | １０ | ６９０，０００ | ６９５，０００ | ８１，０００ | １１ |
| ３４２，０００ | ３４５，０００ | ３５，２００ | １０ | ５０６，０００ | ５１０，０００ | ５５，７００ | １１ | ６９５，０００ | ７００，０００ | ８１，７００ | １１ |
| ３４５，０００ | ３４８，０００ | ３５，６００ | １０ | ５１０，０００ | ５１４，０００ | ５６，２００ | １１ | ７００，０００ | ７０５，０００ | ８２，５００ | １１ |
（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 | 円 | 円 | ％ |
| ７０５，０００ | ７１０，０００ | ８３，２００ | １１ | ９３０，０００ | ９３５，０００ | １１７，４００ | １２ | １，１５５，０００ | １，１６０，０００ | １５６，１００ | １３ |
| ７１０，０００ | ７１５，０００ | ８４，０００ | １１ | ９３５，０００ | ９４０，０００ | １１８，２００ | １２ | １，１６０，０００ | １，１６５，０００ | １５７，０００ | １３ |
| ７１５，０００ | ７２０，０００ | ８４，７００ | １１ | ９４０，０００ | ９４５，０００ | １１９，１００ | １２ | １，１６５，０００ | １，１７０，０００ | １５７，８００ | １３ |
| ７２０，０００ | ７２５，０００ | ８５，５００ | １１ | ９４５，０００ | ９５０，０００ | １１９，９００ | １２ | １，１７０，０００ | １，１７５，０００ | １５８，７００ | １３ |
| ７２５，０００ | ７３０，０００ | ８６，２００ | １１ | ９５０，０００ | ９５５，０００ | １２０，７００ | １２ | １，１７５，０００ | １，１８０，０００ | １５９，６００ | １３ |
| ７３０，０００ | ７３５，０００ | ８７，０００ | １１ | ９５５，０００ | ９６０，０００ | １２１，５００ | １２ | １，１８０，０００ | １，１８５，０００ | １６０，５００ | １３ |
| ７３５，０００ | ７４０，０００ | ８７，７００ | １１ | ９６０，０００ | ９６５，０００ | １２２，４００ | １２ | １，１８５，０００ | １，１９０，０００ | １６１，３００ | １３ |
| ７４０，０００ | ７４５，０００ | ８８，５００ | １１ | ９６５，０００ | ９７０，０００ | １２３，２００ | １２ | １，１９０，０００ | １，１９５，０００ | １６２，２００ | １３ |
| ７４５，０００ | ７５０，０００ | ８９，２００ | １１ | ９７０，０００ | ９７５，０００ | １２４，０００ | １２ | １，１９５，０００ | １，２００，０００ | １６３，１００ | １３ |
| ７５０，０００ | ７５５，０００ | ９０，０００ | １２ | ９７５，０００ | ９８０，０００ | １２４，８００ | １２ | １，２００，０００ | １，２０５，０００ | １６４，０００ | １３ |
| ７５５，０００ | ７６０，０００ | ９０，７００ | １２ | ９８０，０００ | ９８５，０００ | １２５，７００ | １２ | １，２０５，０００ | １，２１０，０００ | １６４，９００ | １３ |
| ７６０，０００ | ７６５，０００ | ９１，５００ | １２ | ９８５，０００ | ９９０，０００ | １２６，５００ | １２ | １，２１０，０００ | １，２１５，０００ | １６５，９００ | １３ |
| ７６５，０００ | ７７０，０００ | ９２，２００ | １２ | ９９０，０００ | ９９５，０００ | １２７，３００ | １２ | １，２１５，０００ | １，２２０，０００ | １６６，８００ | １３ |
| ７７０，０００ | ７７５，０００ | ９３，０００ | １２ | ９９５，０００ | １，０００，０００ | １２８，１００ | １２ | １，２２０，０００ | １，２２５，０００ | １６７，８００ | １３ |
| ７７５，０００ | ７８０，０００ | ９３，７００ | １２ | １，０００，０００ | １，００５，０００ | １２９，０００ | １２ | １，２２５，０００ | １，２３０，０００ | １６８，７００ | １３ |
| ７８０，０００ | ７８５，０００ | ９４，５００ | １２ | １，００５，０００ | １，０１０，０００ | １２９，８００ | １２ | １，２３０，０００ | １，２３５，０００ | １６９，７００ | １３ |
| ７８５，０００ | ７９０，０００ | ９５，２００ | １２ | １，０１０，０００ | １，０１５，０００ | １３０，７００ | １２ | １，２３５，０００ | １，２４０，０００ | １７０，６００ | １３ |
| ７９０，０００ | ７９５，０００ | ９６，０００ | １２ | １，０１５，０００ | １，０２０，０００ | １３１，６００ | １２ | １，２４０，０００ | １，２４５，０００ | １７１，６００ | １３ |
| ７９５，０００ | ８００，０００ | ９６，７００ | １２ | １，０２０，０００ | １，０２５，０００ | １３２，５００ | １２ | １，２４５，０００ | １，２５０，０００ | １７２，５００ | １３ |
| ８００，０００ | ８０５，０００ | ９７，５００ | １２ | １，０２５，０００ | １，０３０，０００ | １３３，３００ | １３ | １，２５０，０００ | １，２５５，０００ | １７３，５００ | １３ |
| ８０５，０００ | ８１０，０００ | ９８，２００ | １２ | １，０３０，０００ | １，０３５，０００ | １３４，２００ | １３ | １，２５５，０００ | １，２６０，０００ | １７４，４００ | １３ |
| ８１０，０００ | ８１５，０００ | ９９，０００ | １２ | １，０３５，０００ | １，０４０，０００ | １３５，１００ | １３ | １，２６０，０００ | １，２６５，０００ | １７５，４００ | １３ |
| ８１５，０００ | ８２０，０００ | ９９，７００ | １２ | １，０４０，０００ | １，０４５，０００ | １３６，０００ | １３ | １，２６５，０００ | １，２７０，０００ | １７６，３００ | １３ |
| ８２０，０００ | ８２５，０００ | １００，５００ | １２ | １，０４５，０００ | １，０５０，０００ | １３６，８００ | １３ | １，２７０，０００ | １，２７５，０００ | １７７，３００ | １３ |
| ８２５，０００ | ８３０，０００ | １０１，２００ | １２ | １，０５０，０００ | １，０５５，０００ | １３７，７００ | １３ | １，２７５，０００ | １，２８０，０００ | １７８，２００ | １３ |
| ８３０，０００ | ８３５，０００ | １０２，０００ | １２ | １，０５５，０００ | １，０６０，０００ | １３８，６００ | １３ | １，２８０，０００ | １，２８５，０００ | １７９，２００ | １４ |
| ８３５，０００ | ８４０，０００ | １０２，７００ | １２ | １，０６０，０００ | １，０６５，０００ | １３９，５００ | １３ | １，２８５，０００ | １，２９０，０００ | １８０，１００ | １４ |
| ８４０，０００ | ８４５，０００ | １０３，５００ | １２ | １，０６５，０００ | １，０７０，０００ | １４０，３００ | １３ | １，２９０，０００ | １，２９５，０００ | １８１，１００ | １４ |
| ８４５，０００ | ８５０，０００ | １０４，２００ | １２ | １，０７０，０００ | １，０７５，０００ | １４１，２００ | １３ | １，２９５，０００ | １，３００，０００ | １８２，０００ | １４ |
| ８５０，０００ | ８５５，０００ | １０５，０００ | １２ | １，０７５，０００ | １，０８０，０００ | １４２，１００ | １３ | １，３００，０００ | １，３０５，０００ | １８３，０００ | １４ |
| ８５５，０００ | ８６０，０００ | １０５，７００ | １２ | １，０８０，０００ | １，０８５，０００ | １４３，０００ | １３ | １，３０５，０００ | １，３１０，０００ | １８３，９００ | １４ |
| ８６０，０００ | ８６５，０００ | １０６，５００ | １２ | １，０８５，０００ | １，０９０，０００ | １４３，８００ | １３ | １，３１０，０００ | １，３１５，０００ | １８４，９００ | １４ |
| ８６５，０００ | ８７０，０００ | １０７，２００ | １２ | １，０９０，０００ | １，０９５，０００ | １４４，７００ | １３ | １，３１５，０００ | １，３２０，０００ | １８５，８００ | １４ |
| ８７０，０００ | ８７５，０００ | １０８，０００ | １２ | １，０９５，０００ | １，１００，０００ | １４５，６００ | １３ | １，３２０，０００ | １，３２５，０００ | １８６，８００ | １４ |
| ８７５，０００ | ８８０，０００ | １０８，７００ | １２ | １，１００，０００ | １，１０５，０００ | １４６，５００ | １３ | １，３２５，０００ | １，３３０，０００ | １８７，７００ | １４ |
| ８８０，０００ | ８８５，０００ | １０９，５００ | １２ | １，１０５，０００ | １，１１０，０００ | １４７，３００ | １３ | １，３３０，０００ | １，３３５，０００ | １８８，７００ | １４ |
| ８８５，０００ | ８９０，０００ | １１０，２００ | １２ | １，１１０，０００ | １，１１５，０００ | １４８，２００ | １３ | １，３３５，０００ | １，３４０，０００ | １８９，６００ | １４ |
| ８９０，０００ | ８９５，０００ | １１１，０００ | １２ | １，１１５，０００ | １，１２０，０００ | １４９，１００ | １３ | １，３４０，０００ | １，３４５，０００ | １９０，６００ | １４ |
| ８９５，０００ | ９００，０００ | １１１，７００ | １２ | １，１２０，０００ | １，１２５，０００ | １５０，０００ | １３ | １，３４５，０００ | １，３５０，０００ | １９１，５００ | １４ |
| ９００，０００ | ９０５，０００ | １１２，５００ | １２ | １，１２５，０００ | １，１３０，０００ | １５０，８００ | １３ | １，３５０，０００ | １，３５５，０００ | １９２，５００ | １４ |
| ９０５，０００ | ９１０，０００ | １１３，３００ | １２ | １，１３０，０００ | １，１３５，０００ | １５１，７００ | １３ | １，３５５，０００ | １，３６０，０００ | １９３，４００ | １４ |
| ９１０，０００ | ９１５，０００ | １１４，１００ | １２ | １，１３５，０００ | １，１４０，０００ | １５２，６００ | １３ | １，３６０，０００ | １，３６５，０００ | １９４，４００ | １４ |
| ９１５，０００ | ９２０，０００ | １１４，９００ | １２ | １，１４０，０００ | １，１４５，０００ | １５３，５００ | １３ | １，３６５，０００ | １，３７０，０００ | １９５，３００ | １４ |
| ９２０，０００ | ９２５，０００ | １１５，８００ | １２ | １，１４５，０００ | １，１５０，０００ | １５４，３００ | １３ | １，３７０，０００ | １，３７５，０００ | １９６，３００ | １４ |
| ９２５，０００ | ９３０，０００ | １１６，６００ | １２ | １，１５０，０００ | １，１５５，０００ | １５５，２００ | １３ | １，３７５，０００ | １，３８０，０００ | １９７，２００ | １４ |
（四）
| 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 | ％ |
| １，３８０，０００ | １，３８５，０００ | １９８，２００ | １４ | １，６０５，０００ | １，６１０，０００ | ２４４，３００ | １５ | １，８３０，０００ | １，８３５，０００ | ２９４，２００ | １６ |
| １，３８５，０００ | １，３９０，０００ | １９９，１００ | １４ | １，６１０，０００ | １，６１５，０００ | ２４５，４００ | １５ | １，８３５，０００ | １，８４０，０００ | ２９５，３００ | １６ |
| １，３９０，０００ | １，３９５，０００ | ２００，１００ | １４ | １，６１５，０００ | １，６２０，０００ | ２４６，５００ | １５ | １，８４０，０００ | １，８４５，０００ | ２９６，４００ | １６ |
| １，３９５，０００ | １，４００，０００ | ２０１，０００ | １４ | １，６２０，０００ | １，６２５，０００ | ２４７，６００ | １５ | １，８４５，０００ | １，８５０，０００ | ２９７，５００ | １６ |
| １，４００，０００ | １，４０５，０００ | ２０２，０００ | １４ | １，６２５，０００ | １，６３０，０００ | ２４８，７００ | １５ | １，８５０，０００ | １，８５５，０００ | ２９８，７００ | １６ |
| １，４０５，０００ | １，４１０，０００ | ２０２，９００ | １４ | １，６３０，０００ | １，６３５，０００ | ２４９，８００ | １５ | １，８５５，０００ | １，８６０，０００ | ２９９，８００ | １６ |
| １，４１０，０００ | １，４１５，０００ | ２０３，９００ | １４ | １，６３５，０００ | １，６４０，０００ | ２５０，９００ | １５ | １，８６０，０００ | １，８６５，０００ | ３００，９００ | １６ |
| １，４１５，０００ | １，４２０，０００ | ２０４，８００ | １４ | １，６４０，０００ | １，６４５，０００ | ２５２，０００ | １５ | １，８６５，０００ | １，８７０，０００ | ３０２，０００ | １６ |
| １，４２０，０００ | １，４２５，０００ | ２０５，８００ | １４ | １，６４５，０００ | １，６５０，０００ | ２５３，１００ | １５ | １，８７０，０００ | １，８７５，０００ | ３０３，１００ | １６ |
| １，４２５，０００ | １，４３０，０００ | ２０６，７００ | １４ | １，６５０，０００ | １，６５５，０００ | ２５４，３００ | １５ | １，８７５，０００ | １，８８０，０００ | ３０４，２００ | １６ |
| １，４３０，０００ | １，４３５，０００ | ２０７，７００ | １４ | １，６５５，０００ | １，６６０，０００ | ２５５，４００ | １５ | １，８８０，０００ | １，８８５，０００ | ３０５，３００ | １６ |
| １，４３５，０００ | １，４４０，０００ | ２０８，６００ | １４ | １，６６０，０００ | １，６６５，０００ | ２５６，５００ | １５ | １，８８５，０００ | １，８９０，０００ | ３０６，４００ | １６ |
| １，４４０，０００ | １，４４５，０００ | ２０９，６００ | １４ | １，６６５，０００ | １，６７０，０００ | ２５７，６００ | １５ | １，８９０，０００ | １，８９５，０００ | ３０７，５００ | １６ |
| １，４４５，０００ | １，４５０，０００ | ２１０，５００ | １４ | １，６７０，０００ | １，６７５，０００ | ２５８，７００ | １５ | １，８９５，０００ | １，９００，０００ | ３０８，６００ | １６ |
| １，４５０，０００ | １，４５５，０００ | ２１１，５００ | １４ | １，６７５，０００ | １，６８０，０００ | ２５９，８００ | １５ | １，９００，０００ | １，９０５，０００ | ３０９，８００ | １６ |
| １，４５５，０００ | １，４６０，０００ | ２１２，４００ | １４ | １，６８０，０００ | １，６８５，０００ | ２６０，９００ | １５ | １，９０５，０００ | １，９１０，０００ | ３１０，９００ | １６ |
| １，４６０，０００ | １，４６５，０００ | ２１３，４００ | １４ | １，６８５，０００ | １，６９０，０００ | ２６２，０００ | １５ | １，９１０，０００ | １，９１５，０００ | ３１２，０００ | １６ |
| １，４６５，０００ | １，４７０，０００ | ２１４，３００ | １４ | １，６９０，０００ | １，６９５，０００ | ２６３，１００ | １５ | １，９１５，０００ | １，９２０，０００ | ３１３，１００ | １６ |
| １，４７０，０００ | １，４７５，０００ | ２１５，３００ | １４ | １，６９５，０００ | １，７００，０００ | ２６４，２００ | １５ | １，９２０，０００ | １，９２５，０００ | ３１４，２００ | １６ |
| １，４７５，０００ | １，４８０，０００ | ２１６，２００ | １４ | １，７００，０００ | １，７０５，０００ | ２６５，４００ | １５ | １，９２５，０００ | １，９３０，０００ | ３１５，３００ | １６ |
| １，４８０，０００ | １，４８５，０００ | ２１７，２００ | １４ | １，７０５，０００ | １，７１０，０００ | ２６６，５００ | １５ | １，９３０，０００ | １，９３５，０００ | ３１６，４００ | １６ |
| １，４８５，０００ | １，４９０，０００ | ２１８，１００ | １４ | １，７１０，０００ | １，７１５，０００ | ２６７，６００ | １５ | １，９３５，０００ | １，９４０，０００ | ３１７，５００ | １６ |
| １，４９０，０００ | １，４９５，０００ | ２１９，１００ | １４ | １，７１５，０００ | １，７２０，０００ | ２６８，７００ | １５ | １，９４０，０００ | １，９４５，０００ | ３１８，６００ | １６ |
| １，４９５，０００ | １，５００，０００ | ２２０，０００ | １４ | １，７２０，０００ | １，７２５，０００ | ２６９，８００ | １５ | １，９４５，０００ | １，９５０，０００ | ３１９，７００ | １６ |
| １，５００，０００ | １，５０５，０００ | ２２１，０００ | １４ | １，７２５，０００ | １，７３０，０００ | ２７０，９００ | １５ | １，９５０，０００ | １，９５５，０００ | ３２０，９００ | １６ |
| １，５０５，０００ | １，５１０，０００ | ２２２，１００ | １４ | １，７３０，０００ | １，７３５，０００ | ２７２，０００ | １５ | １，９５５，０００ | １，９６０，０００ | ３２２，０００ | １６ |
| １，５１０，０００ | １，５１５，０００ | ２２３，２００ | １４ | １，７３５，０００ | １，７４０，０００ | ２７３，１００ | １５ | １，９６０，０００ | １，９６５，０００ | ３２３，１００ | １６ |
| １，５１５，０００ | １，５２０，０００ | ２２４，３００ | １４ | １，７４０，０００ | １，７４５，０００ | ２７４，２００ | １５ | １，９６５，０００ | １，９７０，０００ | ３２４，２００ | １６ |
| １，５２０，０００ | １，５２５，０００ | ２２５，４００ | １４ | １，７４５，０００ | １，７５０，０００ | ２７５，３００ | １５ | １，９７０，０００ | １，９７５，０００ | ３２５，３００ | １６ |
| １，５２５，０００ | １，５３０，０００ | ２２６，５００ | １４ | １，７５０，０００ | １，７５５，０００ | ２７６，５００ | １５ | １，９７５，０００ | １，９８０，０００ | ３２６，４００ | １６ |
| １，５３０，０００ | １，５３５，０００ | ２２７，６００ | １４ | １，７５５，０００ | １，７６０，０００ | ２７７，６００ | １５ | １，９８０，０００ | １，９８５，０００ | ３２７，５００ | １６ |
| １，５３５，０００ | １，５４０，０００ | ２２８，７００ | １４ | １，７６０，０００ | １，７６５，０００ | ２７８，７００ | １５ | １，９８５，０００ | １，９９０，０００ | ３２８，６００ | １６ |
| １，５４０，０００ | １，５４５，０００ | ２２９，８００ | １４ | １，７６５，０００ | １，７７０，０００ | ２７９，８００ | １５ | １，９９０，０００ | １，９９５，０００ | ３２９，７００ | １６ |
| １，５４５，０００ | １，５５０，０００ | ２３０，９００ | １４ | １，７７０，０００ | １，７７５，０００ | ２８０，９００ | １５ | １，９９５，０００ | ２，０００，０００ | ３３０，８００ | １６ |
| １，５５０，０００ | １，５５５，０００ | ２３２，１００ | １４ | １，７７５，０００ | １，７８０，０００ | ２８２，０００ | １５ | ||||
| １，５５５，０００ | １，５６０，０００ | ２３３，２００ | １４ | １，７８０，０００ | １，７８５，０００ | ２８３，１００ | １５ | ２，０００，０００ | ２，５００，０００ | （イ）の金額に２５．５％を乗じて算出した金額から１７８，０００円を控除した金額 | |
| １，５６０，０００ | １，５６５，０００ | ２３４，３００ | １５ | １，７８５，０００ | １，７９０，０００ | ２８４，２００ | １５ | ||||
| １，５６５，０００ | １，５７０，０００ | ２３５，４００ | １５ | １，７９０，０００ | １，７９５，０００ | ２８５，３００ | １５ | ||||
| １，５７０，０００ | １，５７５，０００ | ２３６，５００ | １５ | １，７９５，０００ | １，８００，０００ | ２８６，４００ | １５ | ||||
| １，５７５，０００ | １，５８０，０００ | ２３７，６００ | １５ | １，８００，０００ | １，８０５，０００ | ２８７，６００ | １５ | ||||
| １，５８０，０００ | １，５８５，０００ | ２３８，７００ | １５ | １，８０５，０００ | １，８１０，０００ | ２８８，７００ | １５ | ２，５００，０００ | ３，０００，０００ | （イ）の金額に２８．７％を乗じて算出した金額から２５８，０００円を控除した金額 | |
| １，５８５，０００ | １，５９０，０００ | ２３９，８００ | １５ | １，８１０，０００ | １，８１５，０００ | ２８９，８００ | １６ | ||||
| １，５９０，０００ | １，５９５，０００ | ２４０，９００ | １５ | １，８１５，０００ | １，８２０，０００ | ２９０，９００ | １６ | ||||
| １，５９５，０００ | １，６００，０００ | ２４２，０００ | １５ | １，８２０，０００ | １，８２５，０００ | ２９２，０００ | １６ | ||||
| １，６００，０００ | １，６０５，０００ | ２４３，２００ | １５ | １，８２５，０００ | １，８３０，０００ | ２９３，１００ | １６ | ||||
（五）
| 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 | ％ | |||
| ３，０００，０００ | ３，５００，０００ | （イ）の金額に３２％を乗じて算出した金額から３５７，０００円を控除した金額 | ７，０００，０００ | ８，０００，０００ | （イ）の金額に４７％を乗じて算出した金額から１，０７２，０００円を控除した金額 | ４０，０００，０００ | ４５，０００，０００ | （イ）の金額に６５％を乗じて算出した金額から４，６９２，０００円を控除した金額 | |||
| ３，５００，０００ | ４，０００，０００ | （イ）の金額に３５％を乗じて算出した金額から４６２，０００円を控除した金額 | ８，０００，０００ | １０，０００，０００ | （イ）の金額に５０％を乗じて算出した金額から１，３１２，０００円を控除した金額 | ４５，０００，０００ | ６０，０００，０００ | （イ）の金額に６６．２％を乗じて算出した金額から５，２３２，０００円を控除した金額 | |||
| ４，０００，０００ | ５，０００，０００ | （イ）の金額に３９％を乗じて算出した金額から６２２，０００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１，８１２，０００円を控除した金額 | ６０，０００，０００ | ６５，０００，０００ | （イ）の金額に７０％を乗じて算出した金額から７，５１２，０００円を控除した金額 | |||
| ５，０００，０００ | ６，０００，０００ | （イ）の金額に４３％を乗じて算出した金額から８２２，０００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２，８１２，０００円を控除した金額 | ６５，０００，０００ | ８０，０００，０００ | （イ）の金額に７１．２％を乗じて算出した金額から８，２９２，０００円を控除した金額 | |||
| ６，０００，０００ | ７，０００，０００ | （イ）の金額に４６％を乗じて算出した金額から１，００２，０００円を控除した金額 | ３０，０００，０００ | ４０，０００，０００ | （イ）の金額に６１．２％を乗じて算出した金額から３，１７２，０００円を控除した金額 | ８０，０００，０００円以上 | （イ）の金額に７５％を乗じて算出した金額から１１，３３２，０００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（昭和四十五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。