Supplementary Provisions, Appended Table 2
附則別表第二昭和４５年分の山林所得に係る所得税の簡易税額表
(1)
| Taxable timber income | Amount of tax | Taxable timber income | Amount of tax | Taxable timber income | Amount of tax | |||
| 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 | 45,000 | 46,000 | 4,500 | 117,000 | 119,000 | 11,700 | |
| 1,000 | 2,000 | 100 | 46,000 | 47,000 | 4,600 | 119,000 | 121,000 | 11,900 |
| 2,000 | 3,000 | 200 | 47,000 | 48,000 | 4,700 | 121,000 | 123,000 | 12,100 |
| 3,000 | 4,000 | 300 | 48,000 | 49,000 | 4,800 | 123,000 | 125,000 | 12,300 |
| 4,000 | 5,000 | 400 | 49,000 | 50,000 | 4,900 | 125,000 | 127,000 | 12,500 |
| 5,000 | 6,000 | 500 | 50,000 | 51,000 | 5,000 | 127,000 | 129,000 | 12,700 |
| 6,000 | 7,000 | 600 | 51,000 | 52,000 | 5,100 | 129,000 | 131,000 | 12,900 |
| 7,000 | 8,000 | 700 | 52,000 | 53,000 | 5,200 | 131,000 | 133,000 | 13,100 |
| 8,000 | 9,000 | 800 | 53,000 | 54,000 | 5,300 | 133,000 | 135,000 | 13,300 |
| 9,000 | 10,000 | 900 | 54,000 | 55,000 | 5,400 | 135,000 | 137,000 | 13,500 |
| 10,000 | 11,000 | 1,000 | 55,000 | 56,000 | 5,500 | 137,000 | 139,000 | 13,700 |
| 11,000 | 12,000 | 1,100 | 56,000 | 57,000 | 5,600 | 139,000 | 141,000 | 13,900 |
| 12,000 | 13,000 | 1,200 | 57,000 | 58,000 | 5,700 | 141,000 | 143,000 | 14,100 |
| 13,000 | 14,000 | 1,300 | 58,000 | 59,000 | 5,800 | 143,000 | 145,000 | 14,300 |
| 14,000 | 15,000 | 1,400 | 59,000 | 60,000 | 5,900 | 145,000 | 147,000 | 14,500 |
| 15,000 | 16,000 | 1,500 | 60,000 | 61,000 | 6,000 | 147,000 | 149,000 | 14,700 |
| 16,000 | 17,000 | 1,600 | 61,000 | 62,000 | 6,100 | 149,000 | 151,000 | 14,900 |
| 17,000 | 18,000 | 1,700 | 62,000 | 63,000 | 6,200 | 151,000 | 153,000 | 15,100 |
| 18,000 | 19,000 | 1,800 | 63,000 | 65,000 | 6,300 | 153,000 | 155,000 | 15,300 |
| 19,000 | 20,000 | 1,900 | 65,000 | 67,000 | 6,500 | 155,000 | 157,000 | 15,500 |
| 20,000 | 21,000 | 2,000 | 67,000 | 69,000 | 6,700 | 157,000 | 159,000 | 15,700 |
| 21,000 | 22,000 | 2,100 | 69,000 | 71,000 | 6,900 | 159,000 | 161,000 | 15,900 |
| 22,000 | 23,000 | 2,200 | 71,000 | 73,000 | 7,100 | 161,000 | 163,000 | 16,100 |
| 23,000 | 24,000 | 2,300 | 73,000 | 75,000 | 7,300 | 163,000 | 165,000 | 16,300 |
| 24,000 | 25,000 | 2,400 | 75,000 | 77,000 | 7,500 | 165,000 | 167,000 | 16,500 |
| 25,000 | 26,000 | 2,500 | 77,000 | 79,000 | 7,700 | 167,000 | 169,000 | 16,700 |
| 26,000 | 27,000 | 2,600 | 79,000 | 81,000 | 7,900 | 169,000 | 171,000 | 16,900 |
| 27,000 | 28,000 | 2,700 | 81,000 | 83,000 | 8,100 | 171,000 | 173,000 | 17,100 |
| 28,000 | 29,000 | 2,800 | 83,000 | 85,000 | 8,300 | 173,000 | 175,000 | 17,300 |
| 29,000 | 30,000 | 2,900 | 85,000 | 87,000 | 8,500 | 175,000 | 177,000 | 17,500 |
| 30,000 | 31,000 | 3,000 | 87,000 | 89,000 | 8,700 | 177,000 | 179,000 | 17,700 |
| 31,000 | 32,000 | 3,100 | 89,000 | 91,000 | 8,900 | 179,000 | 181,000 | 17,900 |
| 32,000 | 33,000 | 3,200 | 91,000 | 93,000 | 9,100 | 181,000 | 183,000 | 18,100 |
| 33,000 | 34,000 | 3,300 | 93,000 | 95,000 | 9,300 | 183,000 | 185,000 | 18,300 |
| 34,000 | 35,000 | 3,400 | 95,000 | 97,000 | 9,500 | 185,000 | 187,000 | 18,500 |
| 35,000 | 36,000 | 3,500 | 97,000 | 99,000 | 9,700 | 187,000 | 189,000 | 18,700 |
| 36,000 | 37,000 | 3,600 | 99,000 | 101,000 | 9,900 | 189,000 | 191,000 | 18,900 |
| 37,000 | 38,000 | 3,700 | 101,000 | 103,000 | 10,100 | 191,000 | 193,000 | 19,100 |
| 38,000 | 39,000 | 3,800 | 103,000 | 105,000 | 10,300 | 193,000 | 195,000 | 19,300 |
| 39,000 | 40,000 | 3,900 | 105,000 | 107,000 | 10,500 | 195,000 | 198,000 | 19,500 |
| 40,000 | 41,000 | 4,000 | 107,000 | 109,000 | 10,700 | 198,000 | 201,000 | 19,800 |
| 41,000 | 42,000 | 4,100 | 109,000 | 111,000 | 10,900 | 201,000 | 204,000 | 20,100 |
| 42,000 | 43,000 | 4,200 | 111,000 | 113,000 | 11,100 | 204,000 | 207,000 | 20,400 |
| 43,000 | 44,000 | 4,300 | 113,000 | 115,000 | 11,300 | 207,000 | 210,000 | 20,700 |
| 44,000 | 45,000 | 4,400 | 115,000 | 117,000 | 11,500 | 210,000 | 213,000 | 21,000 |
(2)
| Taxable timber income | Amount of tax | Taxable timber income | Amount of tax | Taxable timber income | Amount of tax | |||
| 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 | 348,000 | 351,000 | 34,800 | 514,000 | 518,000 | 51,400 |
| 216,000 | 219,000 | 21,600 | 351,000 | 354,000 | 35,100 | 518,000 | 522,000 | 51,800 |
| 219,000 | 222,000 | 21,900 | 354,000 | 357,000 | 35,400 | 522,000 | 526,000 | 52,200 |
| 222,000 | 225,000 | 22,200 | 357,000 | 360,000 | 35,700 | 526,000 | 530,000 | 52,600 |
| 225,000 | 228,000 | 22,500 | 360,000 | 363,000 | 36,000 | 530,000 | 534,000 | 53,000 |
| 228,000 | 231,000 | 22,800 | 363,000 | 366,000 | 36,300 | 534,000 | 538,000 | 53,400 |
| 231,000 | 234,000 | 23,100 | 366,000 | 369,000 | 36,600 | 538,000 | 542,000 | 53,800 |
| 234,000 | 237,000 | 23,400 | 369,000 | 372,000 | 36,900 | 542,000 | 546,000 | 54,200 |
| 237,000 | 240,000 | 23,700 | 372,000 | 375,000 | 37,200 | 546,000 | 550,000 | 54,600 |
| 240,000 | 243,000 | 24,000 | 375,000 | 378,000 | 37,500 | 550,000 | 554,000 | 55,000 |
| 243,000 | 246,000 | 24,300 | 378,000 | 381,000 | 37,800 | 554,000 | 558,000 | 55,400 |
| 246,000 | 249,000 | 24,600 | 381,000 | 384,000 | 38,100 | 558,000 | 562,000 | 55,800 |
| 249,000 | 252,000 | 24,900 | 384,000 | 387,000 | 38,400 | 562,000 | 566,000 | 56,200 |
| 252,000 | 255,000 | 25,200 | 387,000 | 390,000 | 38,700 | 566,000 | 570,000 | 56,600 |
| 255,000 | 258,000 | 25,500 | 390,000 | 394,000 | 39,000 | 570,000 | 574,000 | 57,000 |
| 258,000 | 261,000 | 25,800 | 394,000 | 398,000 | 39,400 | 574,000 | 578,000 | 57,400 |
| 261,000 | 264,000 | 26,100 | 398,000 | 402,000 | 39,800 | 578,000 | 582,000 | 57,800 |
| 264,000 | 267,000 | 26,400 | 402,000 | 406,000 | 40,200 | 582,000 | 586,000 | 58,200 |
| 267,000 | 270,000 | 26,700 | 406,000 | 410,000 | 40,600 | 586,000 | 590,000 | 58,600 |
| 270,000 | 273,000 | 27,000 | 410,000 | 414,000 | 41,000 | 590,000 | 594,000 | 59,000 |
| 273,000 | 276,000 | 27,300 | 414,000 | 418,000 | 41,400 | 594,000 | 598,000 | 59,400 |
| 276,000 | 279,000 | 27,600 | 418,000 | 422,000 | 41,800 | 598,000 | 602,000 | 59,800 |
| 279,000 | 282,000 | 27,900 | 422,000 | 426,000 | 42,200 | 602,000 | 606,000 | 60,200 |
| 282,000 | 285,000 | 28,200 | 426,000 | 430,000 | 42,600 | 606,000 | 610,000 | 60,600 |
| 285,000 | 288,000 | 28,500 | 430,000 | 434,000 | 43,000 | 610,000 | 614,000 | 61,000 |
| 288,000 | 291,000 | 28,800 | 434,000 | 438,000 | 43,400 | 614,000 | 618,000 | 61,400 |
| 291,000 | 294,000 | 29,100 | 438,000 | 442,000 | 43,800 | 618,000 | 622,000 | 61,800 |
| 294,000 | 297,000 | 29,400 | 442,000 | 446,000 | 44,200 | 622,000 | 626,000 | 62,200 |
| 297,000 | 300,000 | 29,700 | 446,000 | 450,000 | 44,600 | 626,000 | 630,000 | 62,600 |
| 300,000 | 303,000 | 30,000 | 450,000 | 454,000 | 45,000 | 630,000 | 634,000 | 63,000 |
| 303,000 | 306,000 | 30,300 | 454,000 | 458,000 | 45,400 | 634,000 | 638,000 | 63,400 |
| 306,000 | 309,000 | 30,600 | 458,000 | 462,000 | 45,800 | 638,000 | 642,000 | 63,800 |
| 309,000 | 312,000 | 30,900 | 462,000 | 466,000 | 46,200 | 642,000 | 646,000 | 64,200 |
| 312,000 | 315,000 | 31,200 | 466,000 | 470,000 | 46,600 | 646,000 | 650,000 | 64,600 |
| 315,000 | 318,000 | 31,500 | 470,000 | 474,000 | 47,000 | 650,000 | 655,000 | 65,000 |
| 318,000 | 321,000 | 31,800 | 474,000 | 478,000 | 47,400 | 655,000 | 660,000 | 65,500 |
| 321,000 | 324,000 | 32,100 | 478,000 | 482,000 | 47,800 | 660,000 | 665,000 | 66,000 |
| 324,000 | 327,000 | 32,400 | 482,000 | 486,000 | 48,200 | 665,000 | 670,000 | 66,500 |
| 327,000 | 330,000 | 32,700 | 486,000 | 490,000 | 48,600 | 670,000 | 675,000 | 67,000 |
| 330,000 | 333,000 | 33,000 | 490,000 | 494,000 | 49,000 | 675,000 | 680,000 | 67,500 |
| 333,000 | 336,000 | 33,300 | 494,000 | 498,000 | 49,400 | 680,000 | 685,000 | 68,000 |
| 336,000 | 339,000 | 33,600 | 498,000 | 502,000 | 49,800 | 685,000 | 690,000 | 68,500 |
| 339,000 | 342,000 | 33,900 | 502,000 | 506,000 | 50,200 | 690,000 | 695,000 | 69,000 |
| 342,000 | 345,000 | 34,200 | 506,000 | 510,000 | 50,600 | 695,000 | 700,000 | 69,500 |
| 345,000 | 348,000 | 34,500 | 510,000 | 514,000 | 51,000 | 700,000 | 705,000 | 70,000 |
(3)
| Taxable timber income | Amount of tax | Taxable timber income | Amount of tax | Taxable timber income | Amount of tax | |||
| 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 | 70,500 | 930,000 | 935,000 | 93,000 | 1,155,000 | 1,160,000 | 115,500 |
| 710,000 | 715,000 | 71,000 | 935,000 | 940,000 | 93,500 | 1,160,000 | 1,165,000 | 116,000 |
| 715,000 | 720,000 | 71,500 | 940,000 | 945,000 | 94,000 | 1,165,000 | 1,170,000 | 116,500 |
| 720,000 | 725,000 | 72,000 | 945,000 | 950,000 | 94,500 | 1,170,000 | 1,175,000 | 117,000 |
| 725,000 | 730,000 | 72,500 | 950,000 | 955,000 | 95,000 | 1,175,000 | 1,180,000 | 117,500 |
| 730,000 | 735,000 | 73,000 | 955,000 | 960,000 | 95,500 | 1,180,000 | 1,185,000 | 118,000 |
| 735,000 | 740,000 | 73,500 | 960,000 | 965,000 | 96,000 | 1,185,000 | 1,190,000 | 118,500 |
| 740,000 | 745,000 | 74,000 | 965,000 | 970,000 | 96,500 | 1,190,000 | 1,195,000 | 119,000 |
| 745,000 | 750,000 | 74,500 | 970,000 | 975,000 | 97,000 | 1,195,000 | 1,200,000 | 119,500 |
| 750,000 | 755,000 | 75,000 | 975,000 | 980,000 | 97,500 | 1,200,000 | 1,205,000 | 120,000 |
| 755,000 | 760,000 | 75,500 | 980,000 | 985,000 | 98,000 | 1,205,000 | 1,210,000 | 120,500 |
| 760,000 | 765,000 | 76,000 | 985,000 | 990,000 | 98,500 | 1,210,000 | 1,215,000 | 121,000 |
| 765,000 | 770,000 | 76,500 | 990,000 | 995,000 | 99,000 | 1,215,000 | 1,220,000 | 121,500 |
| 770,000 | 775,000 | 77,000 | 995,000 | 1,000,000 | 99,500 | 1,220,000 | 1,225,000 | 122,000 |
| 775,000 | 780,000 | 77,500 | 1,000,000 | 1,005,000 | 100,000 | 1,225,000 | 1,230,000 | 122,500 |
| 780,000 | 785,000 | 78,000 | 1,005,000 | 1,010,000 | 100,500 | 1,230,000 | 1,235,000 | 123,000 |
| 785,000 | 790,000 | 78,500 | 1,010,000 | 1,015,000 | 101,000 | 1,235,000 | 1,240,000 | 123,500 |
| 790,000 | 795,000 | 79,000 | 1,015,000 | 1,020,000 | 101,500 | 1,240,000 | 1,245,000 | 124,000 |
| 795,000 | 800,000 | 79,500 | 1,020,000 | 1,025,000 | 102,000 | 1,245,000 | 1,250,000 | 124,500 |
| 800,000 | 805,000 | 80,000 | 1,025,000 | 1,030,000 | 102,500 | 1,250,000 | 1,255,000 | 125,000 |
| 805,000 | 810,000 | 80,500 | 1,030,000 | 1,035,000 | 103,000 | 1,255,000 | 1,260,000 | 125,500 |
| 810,000 | 815,000 | 81,000 | 1,035,000 | 1,040,000 | 103,500 | 1,260,000 | 1,265,000 | 126,000 |
| 815,000 | 820,000 | 81,500 | 1,040,000 | 1,045,000 | 104,000 | 1,265,000 | 1,270,000 | 126,500 |
| 820,000 | 825,000 | 82,000 | 1,045,000 | 1,050,000 | 104,500 | 1,270,000 | 1,275,000 | 127,000 |
| 825,000 | 830,000 | 82,500 | 1,050,000 | 1,055,000 | 105,000 | 1,275,000 | 1,280,000 | 127,500 |
| 830,000 | 835,000 | 83,000 | 1,055,000 | 1,060,000 | 105,500 | 1,280,000 | 1,285,000 | 128,000 |
| 835,000 | 840,000 | 83,500 | 1,060,000 | 1,065,000 | 106,000 | 1,285,000 | 1,290,000 | 128,500 |
| 840,000 | 845,000 | 84,000 | 1,065,000 | 1,070,000 | 106,500 | 1,290,000 | 1,295,000 | 129,000 |
| 845,000 | 850,000 | 84,500 | 1,070,000 | 1,075,000 | 107,000 | 1,295,000 | 1,300,000 | 129,500 |
| 850,000 | 855,000 | 85,000 | 1,075,000 | 1,080,000 | 107,500 | 1,300,000 | 1,305,000 | 130,000 |
| 855,000 | 860,000 | 85,500 | 1,080,000 | 1,085,000 | 108,000 | 1,305,000 | 1,310,000 | 130,500 |
| 860,000 | 865,000 | 86,000 | 1,085,000 | 1,090,000 | 108,500 | 1,310,000 | 1,315,000 | 131,000 |
| 865,000 | 870,000 | 86,500 | 1,090,000 | 1,095,000 | 109,000 | 1,315,000 | 1,320,000 | 131,500 |
| 870,000 | 875,000 | 87,000 | 1,095,000 | 1,100,000 | 109,500 | 1,320,000 | 1,325,000 | 132,000 |
| 875,000 | 880,000 | 87,500 | 1,100,000 | 1,105,000 | 110,000 | 1,325,000 | 1,330,000 | 132,500 |
| 880,000 | 885,000 | 88,000 | 1,105,000 | 1,110,000 | 110,500 | 1,330,000 | 1,335,000 | 133,000 |
| 885,000 | 890,000 | 88,500 | 1,110,000 | 1,115,000 | 111,000 | 1,335,000 | 1,340,000 | 133,500 |
| 890,000 | 895,000 | 89,000 | 1,115,000 | 1,120,000 | 111,500 | 1,340,000 | 1,345,000 | 134,000 |
| 895,000 | 900,000 | 89,500 | 1,120,000 | 1,125,000 | 112,000 | 1,345,000 | 1,350,000 | 134,500 |
| 900,000 | 905,000 | 90,000 | 1,125,000 | 1,130,000 | 112,500 | 1,350,000 | 1,355,000 | 135,000 |
| 905,000 | 910,000 | 90,500 | 1,130,000 | 1,135,000 | 113,000 | 1,355,000 | 1,360,000 | 135,500 |
| 910,000 | 915,000 | 91,000 | 1,135,000 | 1,140,000 | 113,500 | 1,360,000 | 1,365,000 | 136,000 |
| 915,000 | 920,000 | 91,500 | 1,140,000 | 1,145,000 | 114,000 | 1,365,000 | 1,370,000 | 136,500 |
| 920,000 | 925,000 | 92,000 | 1,145,000 | 1,150,000 | 114,500 | 1,370,000 | 1,375,000 | 137,000 |
| 925,000 | 930,000 | 92,500 | 1,150,000 | 1,155,000 | 115,000 | 1,375,000 | 1,380,000 | 137,500 |
(4)
| Taxable timber income | Amount of tax | Taxable timber income | Amount of tax | Taxable timber income | Amount of tax | |||
| 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 | 138,000 | 1,605,000 | 1,610,000 | 163,100 | 1,830,000 | 1,835,000 | 191,200 |
| 1,385,000 | 1,390,000 | 138,500 | 1,610,000 | 1,615,000 | 163,700 | 1,835,000 | 1,840,000 | 191,800 |
| 1,390,000 | 1,395,000 | 139,000 | 1,615,000 | 1,620,000 | 164,300 | 1,840,000 | 1,845,000 | 192,500 |
| 1,395,000 | 1,400,000 | 139,500 | 1,620,000 | 1,625,000 | 165,000 | 1,845,000 | 1,850,000 | 193,100 |
| 1,400,000 | 1,405,000 | 140,000 | 1,625,000 | 1,630,000 | 165,600 | 1,850,000 | 1,855,000 | 193,700 |
| 1,405,000 | 1,410,000 | 140,500 | 1,630,000 | 1,635,000 | 166,200 | 1,855,000 | 1,860,000 | 194,300 |
| 1,410,000 | 1,415,000 | 141,000 | 1,635,000 | 1,640,000 | 166,800 | 1,860,000 | 1,865,000 | 195,000 |
| 1,415,000 | 1,420,000 | 141,500 | 1,640,000 | 1,645,000 | 167,500 | 1,865,000 | 1,870,000 | 195,600 |
| 1,420,000 | 1,425,000 | 142,000 | 1,645,000 | 1,650,000 | 168,100 | 1,870,000 | 1,875,000 | 196,200 |
| 1,425,000 | 1,430,000 | 142,500 | 1,650,000 | 1,655,000 | 168,700 | 1,875,000 | 1,880,000 | 196,800 |
| 1,430,000 | 1,435,000 | 143,000 | 1,655,000 | 1,660,000 | 169,300 | 1,880,000 | 1,885,000 | 197,500 |
| 1,435,000 | 1,440,000 | 143,500 | 1,660,000 | 1,665,000 | 170,000 | 1,885,000 | 1,890,000 | 198,100 |
| 1,440,000 | 1,445,000 | 144,000 | 1,665,000 | 1,670,000 | 170,600 | 1,890,000 | 1,895,000 | 198,700 |
| 1,445,000 | 1,450,000 | 144,500 | 1,670,000 | 1,675,000 | 171,200 | 1,895,000 | 1,900,000 | 199,300 |
| 1,450,000 | 1,455,000 | 145,000 | 1,675,000 | 1,680,000 | 171,800 | 1,900,000 | 1,905,000 | 200,000 |
| 1,455,000 | 1,460,000 | 145,500 | 1,680,000 | 1,685,000 | 172,500 | 1,905,000 | 1,910,000 | 200,600 |
| 1,460,000 | 1,465,000 | 146,000 | 1,685,000 | 1,690,000 | 173,100 | 1,910,000 | 1,915,000 | 201,200 |
| 1,465,000 | 1,470,000 | 146,500 | 1,690,000 | 1,695,000 | 173,700 | 1,915,000 | 1,920,000 | 201,800 |
| 1,470,000 | 1,475,000 | 147,000 | 1,695,000 | 1,700,000 | 174,300 | 1,920,000 | 1,925,000 | 202,500 |
| 1,475,000 | 1,480,000 | 147,500 | 1,700,000 | 1,705,000 | 175,000 | 1,925,000 | 1,930,000 | 203,100 |
| 1,480,000 | 1,485,000 | 148,000 | 1,705,000 | 1,710,000 | 175,600 | 1,930,000 | 1,935,000 | 203,700 |
| 1,485,000 | 1,490,000 | 148,500 | 1,710,000 | 1,715,000 | 176,200 | 1,935,000 | 1,940,000 | 204,300 |
| 1,490,000 | 1,495,000 | 149,000 | 1,715,000 | 1,720,000 | 176,800 | 1,940,000 | 1,945,000 | 205,000 |
| 1,495,000 | 1,500,000 | 149,500 | 1,720,000 | 1,725,000 | 177,500 | 1,945,000 | 1,950,000 | 205,600 |
| 1,500,000 | 1,505,000 | 150,000 | 1,725,000 | 1,730,000 | 178,100 | 1,950,000 | 1,955,000 | 206,200 |
| 1,505,000 | 1,510,000 | 150,600 | 1,730,000 | 1,735,000 | 178,700 | 1,955,000 | 1,960,000 | 206,800 |
| 1,510,000 | 1,515,000 | 151,200 | 1,735,000 | 1,740,000 | 179,300 | 1,960,000 | 1,965,000 | 207,500 |
| 1,515,000 | 1,520,000 | 151,800 | 1,740,000 | 1,745,000 | 180,000 | 1,965,000 | 1,970,000 | 208,100 |
| 1,520,000 | 1,525,000 | 152,500 | 1,745,000 | 1,750,000 | 180,600 | 1,970,000 | 1,975,000 | 208,700 |
| 1,525,000 | 1,530,000 | 153,100 | 1,750,000 | 1,755,000 | 181,200 | 1,975,000 | 1,980,000 | 209,300 |
| 1,530,000 | 1,535,000 | 153,700 | 1,755,000 | 1,760,000 | 181,800 | 1,980,000 | 1,985,000 | 210,000 |
| 1,535,000 | 1,540,000 | 154,300 | 1,760,000 | 1,765,000 | 182,500 | 1,985,000 | 1,990,000 | 210,600 |
| 1,540,000 | 1,545,000 | 155,000 | 1,765,000 | 1,770,000 | 183,100 | 1,990,000 | 1,995,000 | 211,200 |
| 1,545,000 | 1,550,000 | 155,600 | 1,770,000 | 1,775,000 | 183,700 | 1,995,000 | 2,000,000 | 211,800 |
| 1,550,000 | 1,555,000 | 156,200 | 1,775,000 | 1,780,000 | 184,300 | |||
| 1,555,000 | 1,560,000 | 156,800 | 1,780,000 | 1,785,000 | 185,000 | 2,000,000 | 3,000,000 | The amount calculated by multiplying the taxable timber income by 12.5%, less 37,500 yen |
| 1,560,000 | 1,565,000 | 157,500 | 1,785,000 | 1,790,000 | 185,600 | |||
| 1,565,000 | 1,570,000 | 158,100 | 1,790,000 | 1,795,000 | 186,200 | |||
| 1,570,000 | 1,575,000 | 158,700 | 1,795,000 | 1,800,000 | 186,800 | |||
| 1,575,000 | 1,580,000 | 159,300 | 1,800,000 | 1,805,000 | 187,500 | |||
| 1,580,000 | 1,585,000 | 160,000 | 1,805,000 | 1,810,000 | 188,100 | 3,000,000 | 4,500,000 | The amount calculated by multiplying the taxable timber income by 15%, less 112,500 yen |
| 1,585,000 | 1,590,000 | 160,600 | 1,810,000 | 1,815,000 | 188,700 | |||
| 1,590,000 | 1,595,000 | 161,200 | 1,815,000 | 1,820,000 | 189,300 | |||
| 1,595,000 | 1,600,000 | 161,800 | 1,820,000 | 1,825,000 | 190,000 | |||
| 1,600,000 | 1,605,000 | 162,500 | 1,825,000 | 1,830,000 | 190,600 | |||
(5)
| Taxable timber income | Amount of tax | Taxable timber income | Amount of tax | Taxable timber income | Amount of tax | |||
| At least | Less than | At least | Less than | At least | Less than | |||
| yen | yen | yen | yen | yen | yen | |||
| 4,500,000 | 5,000,000 | The amount calculated by multiplying the taxable timber income by 16.5%, less 180,000 yen | 17,500,000 | 20,000,000 | The amount calculated by multiplying the taxable timber income by 35%, less 2,310,000 yen | 100,000,000 | 150,000,000 | The amount calculated by multiplying the taxable timber income by 60%, less 14,060,000 yen |
| 5,000,000 | 6,000,000 | The amount calculated by multiplying the taxable timber income by 17.5%, less 230,000 yen | 20,000,000 | 25,000,000 | The amount calculated by multiplying the taxable timber income by 39%, less 3,110,000 yen | 150,000,000 | 200,000,000 | The amount calculated by multiplying the taxable timber income by 61.2%, less 15,860,000 yen |
| 6,000,000 | 7,500,000 | The amount calculated by multiplying the taxable timber income by 19%, less 320,000 yen | 25,000,000 | 30,000,000 | The amount calculated by multiplying the taxable timber income by 43%, less 4,110,000 yen | 200,000,000 | 225,000,000 | The amount calculated by multiplying the taxable timber income by 65%, less 23,460,000 yen |
| 7,500,000 | 10,000,000 | The amount calculated by multiplying the taxable timber income by 22.2%, less 560,000 yen | 30,000,000 | 35,000,000 | The amount calculated by multiplying the taxable timber income by 46%, less 5,010,000 yen | 225,000,000 | 300,000,000 | The amount calculated by multiplying the taxable timber income by 66.2%, less 26,160,000 yen |
| 10,000,000 | 12,500,000 | The amount calculated by multiplying the taxable timber income by 25.5%, less 890,000 yen | 35,000,000 | 40,000,000 | The amount calculated by multiplying the taxable timber income by 47%, less 5,360,000 yen | 300,000,000 | 325,000,000 | The amount calculated by multiplying the taxable timber income by 70%, less 37,560,000 yen |
| 12,500,000 | 15,000,000 | The amount calculated by multiplying the taxable timber income by 28.7%, less 1,290,000 yen | 40,000,000 | 50,000,000 | The amount calculated by multiplying the taxable timber income by 50%, less 6,560,000 yen | 325,000,000 | 400,000,000 | The amount calculated by multiplying the taxable timber income by 71.2%, less 41,460,000 yen |
| 15,000,000 | 17,500,000 | The amount calculated by multiplying the taxable timber income by 32%, less 1,785,000 yen | 50,000,000 | 100,000,000 | The amount calculated by multiplying the taxable timber income by 55%, less 9,060,000 yen | 400,000,000 yen or more | The amount calculated by multiplying the taxable timber income by 75%, less 56,660,000 yen | |
(Remarks) To find the amount of tax on taxable timber income, find the applicable row of the "Taxable timber income" column according to the taxable timber income; the amount stated in the "Amount of tax" column of that row is the amount of tax sought.
（一）
| 課税山林所得金額 | 税額 | 課税山林所得金額 | 税額 | 課税山林所得金額 | 税額 | |||
| 以上 | 未満 | 以上 | 未満 | 以上 | 未満 | |||
| 円 | 円 | 円 | 円 | 円 | 円 | 円 | 円 | 円 |
| １，０００円未満 | ０ | ４５，０００ | ４６，０００ | ４，５００ | １１７，０００ | １１９，０００ | １１，７００ | |
| １，０００ | ２，０００ | １００ | ４６，０００ | ４７，０００ | ４，６００ | １１９，０００ | １２１，０００ | １１，９００ |
| ２，０００ | ３，０００ | ２００ | ４７，０００ | ４８，０００ | ４，７００ | １２１，０００ | １２３，０００ | １２，１００ |
| ３，０００ | ４，０００ | ３００ | ４８，０００ | ４９，０００ | ４，８００ | １２３，０００ | １２５，０００ | １２，３００ |
| ４，０００ | ５，０００ | ４００ | ４９，０００ | ５０，０００ | ４，９００ | １２５，０００ | １２７，０００ | １２，５００ |
| ５，０００ | ６，０００ | ５００ | ５０，０００ | ５１，０００ | ５，０００ | １２７，０００ | １２９，０００ | １２，７００ |
| ６，０００ | ７，０００ | ６００ | ５１，０００ | ５２，０００ | ５，１００ | １２９，０００ | １３１，０００ | １２，９００ |
| ７，０００ | ８，０００ | ７００ | ５２，０００ | ５３，０００ | ５，２００ | １３１，０００ | １３３，０００ | １３，１００ |
| ８，０００ | ９，０００ | ８００ | ５３，０００ | ５４，０００ | ５，３００ | １３３，０００ | １３５，０００ | １３，３００ |
| ９，０００ | １０，０００ | ９００ | ５４，０００ | ５５，０００ | ５，４００ | １３５，０００ | １３７，０００ | １３，５００ |
| １０，０００ | １１，０００ | １，０００ | ５５，０００ | ５６，０００ | ５，５００ | １３７，０００ | １３９，０００ | １３，７００ |
| １１，０００ | １２，０００ | １，１００ | ５６，０００ | ５７，０００ | ５，６００ | １３９，０００ | １４１，０００ | １３，９００ |
| １２，０００ | １３，０００ | １，２００ | ５７，０００ | ５８，０００ | ５，７００ | １４１，０００ | １４３，０００ | １４，１００ |
| １３，０００ | １４，０００ | １，３００ | ５８，０００ | ５９，０００ | ５，８００ | １４３，０００ | １４５，０００ | １４，３００ |
| １４，０００ | １５，０００ | １，４００ | ５９，０００ | ６０，０００ | ５，９００ | １４５，０００ | １４７，０００ | １４，５００ |
| １５，０００ | １６，０００ | １，５００ | ６０，０００ | ６１，０００ | ６，０００ | １４７，０００ | １４９，０００ | １４，７００ |
| １６，０００ | １７，０００ | １，６００ | ６１，０００ | ６２，０００ | ６，１００ | １４９，０００ | １５１，０００ | １４，９００ |
| １７，０００ | １８，０００ | １，７００ | ６２，０００ | ６３，０００ | ６，２００ | １５１，０００ | １５３，０００ | １５，１００ |
| １８，０００ | １９，０００ | １，８００ | ６３，０００ | ６５，０００ | ６，３００ | １５３，０００ | １５５，０００ | １５，３００ |
| １９，０００ | ２０，０００ | １，９００ | ６５，０００ | ６７，０００ | ６，５００ | １５５，０００ | １５７，０００ | １５，５００ |
| ２０，０００ | ２１，０００ | ２，０００ | ６７，０００ | ６９，０００ | ６，７００ | １５７，０００ | １５９，０００ | １５，７００ |
| ２１，０００ | ２２，０００ | ２，１００ | ６９，０００ | ７１，０００ | ６，９００ | １５９，０００ | １６１，０００ | １５，９００ |
| ２２，０００ | ２３，０００ | ２，２００ | ７１，０００ | ７３，０００ | ７，１００ | １６１，０００ | １６３，０００ | １６，１００ |
| ２３，０００ | ２４，０００ | ２，３００ | ７３，０００ | ７５，０００ | ７，３００ | １６３，０００ | １６５，０００ | １６，３００ |
| ２４，０００ | ２５，０００ | ２，４００ | ７５，０００ | ７７，０００ | ７，５００ | １６５，０００ | １６７，０００ | １６，５００ |
| ２５，０００ | ２６，０００ | ２，５００ | ７７，０００ | ７９，０００ | ７，７００ | １６７，０００ | １６９，０００ | １６，７００ |
| ２６，０００ | ２７，０００ | ２，６００ | ７９，０００ | ８１，０００ | ７，９００ | １６９，０００ | １７１，０００ | １６，９００ |
| ２７，０００ | ２８，０００ | ２，７００ | ８１，０００ | ８３，０００ | ８，１００ | １７１，０００ | １７３，０００ | １７，１００ |
| ２８，０００ | ２９，０００ | ２，８００ | ８３，０００ | ８５，０００ | ８，３００ | １７３，０００ | １７５，０００ | １７，３００ |
| ２９，０００ | ３０，０００ | ２，９００ | ８５，０００ | ８７，０００ | ８，５００ | １７５，０００ | １７７，０００ | １７，５００ |
| ３０，０００ | ３１，０００ | ３，０００ | ８７，０００ | ８９，０００ | ８，７００ | １７７，０００ | １７９，０００ | １７，７００ |
| ３１，０００ | ３２，０００ | ３，１００ | ８９，０００ | ９１，０００ | ８，９００ | １７９，０００ | １８１，０００ | １７，９００ |
| ３２，０００ | ３３，０００ | ３，２００ | ９１，０００ | ９３，０００ | ９，１００ | １８１，０００ | １８３，０００ | １８，１００ |
| ３３，０００ | ３４，０００ | ３，３００ | ９３，０００ | ９５，０００ | ９，３００ | １８３，０００ | １８５，０００ | １８，３００ |
| ３４，０００ | ３５，０００ | ３，４００ | ９５，０００ | ９７，０００ | ９，５００ | １８５，０００ | １８７，０００ | １８，５００ |
| ３５，０００ | ３６，０００ | ３，５００ | ９７，０００ | ９９，０００ | ９，７００ | １８７，０００ | １８９，０００ | １８，７００ |
| ３６，０００ | ３７，０００ | ３，６００ | ９９，０００ | １０１，０００ | ９，９００ | １８９，０００ | １９１，０００ | １８，９００ |
| ３７，０００ | ３８，０００ | ３，７００ | １０１，０００ | １０３，０００ | １０，１００ | １９１，０００ | １９３，０００ | １９，１００ |
| ３８，０００ | ３９，０００ | ３，８００ | １０３，０００ | １０５，０００ | １０，３００ | １９３，０００ | １９５，０００ | １９，３００ |
| ３９，０００ | ４０，０００ | ３，９００ | １０５，０００ | １０７，０００ | １０，５００ | １９５，０００ | １９８，０００ | １９，５００ |
| ４０，０００ | ４１，０００ | ４，０００ | １０７，０００ | １０９，０００ | １０，７００ | １９８，０００ | ２０１，０００ | １９，８００ |
| ４１，０００ | ４２，０００ | ４，１００ | １０９，０００ | １１１，０００ | １０，９００ | ２０１，０００ | ２０４，０００ | ２０，１００ |
| ４２，０００ | ４３，０００ | ４，２００ | １１１，０００ | １１３，０００ | １１，１００ | ２０４，０００ | ２０７，０００ | ２０，４００ |
| ４３，０００ | ４４，０００ | ４，３００ | １１３，０００ | １１５，０００ | １１，３００ | ２０７，０００ | ２１０，０００ | ２０，７００ |
| ４４，０００ | ４５，０００ | ４，４００ | １１５，０００ | １１７，０００ | １１，５００ | ２１０，０００ | ２１３，０００ | ２１，０００ |
（二）
| 課税山林所得金額 | 税額 | 課税山林所得金額 | 税額 | 課税山林所得金額 | 税額 | |||
| 以上 | 未満 | 以上 | 未満 | 以上 | 未満 | |||
| 円 | 円 | 円 | 円 | 円 | 円 | 円 | 円 | 円 |
| ２１３，０００ | ２１６，０００ | ２１，３００ | ３４８，０００ | ３５１，０００ | ３４，８００ | ５１４，０００ | ５１８，０００ | ５１，４００ |
| ２１６，０００ | ２１９，０００ | ２１，６００ | ３５１，０００ | ３５４，０００ | ３５，１００ | ５１８，０００ | ５２２，０００ | ５１，８００ |
| ２１９，０００ | ２２２，０００ | ２１，９００ | ３５４，０００ | ３５７，０００ | ３５，４００ | ５２２，０００ | ５２６，０００ | ５２，２００ |
| ２２２，０００ | ２２５，０００ | ２２，２００ | ３５７，０００ | ３６０，０００ | ３５，７００ | ５２６，０００ | ５３０，０００ | ５２，６００ |
| ２２５，０００ | ２２８，０００ | ２２，５００ | ３６０，０００ | ３６３，０００ | ３６，０００ | ５３０，０００ | ５３４，０００ | ５３，０００ |
| ２２８，０００ | ２３１，０００ | ２２，８００ | ３６３，０００ | ３６６，０００ | ３６，３００ | ５３４，０００ | ５３８，０００ | ５３，４００ |
| ２３１，０００ | ２３４，０００ | ２３，１００ | ３６６，０００ | ３６９，０００ | ３６，６００ | ５３８，０００ | ５４２，０００ | ５３，８００ |
| ２３４，０００ | ２３７，０００ | ２３，４００ | ３６９，０００ | ３７２，０００ | ３６，９００ | ５４２，０００ | ５４６，０００ | ５４，２００ |
| ２３７，０００ | ２４０，０００ | ２３，７００ | ３７２，０００ | ３７５，０００ | ３７，２００ | ５４６，０００ | ５５０，０００ | ５４，６００ |
| ２４０，０００ | ２４３，０００ | ２４，０００ | ３７５，０００ | ３７８，０００ | ３７，５００ | ５５０，０００ | ５５４，０００ | ５５，０００ |
| ２４３，０００ | ２４６，０００ | ２４，３００ | ３７８，０００ | ３８１，０００ | ３７，８００ | ５５４，０００ | ５５８，０００ | ５５，４００ |
| ２４６，０００ | ２４９，０００ | ２４，６００ | ３８１，０００ | ３８４，０００ | ３８，１００ | ５５８，０００ | ５６２，０００ | ５５，８００ |
| ２４９，０００ | ２５２，０００ | ２４，９００ | ３８４，０００ | ３８７，０００ | ３８，４００ | ５６２，０００ | ５６６，０００ | ５６，２００ |
| ２５２，０００ | ２５５，０００ | ２５，２００ | ３８７，０００ | ３９０，０００ | ３８，７００ | ５６６，０００ | ５７０，０００ | ５６，６００ |
| ２５５，０００ | ２５８，０００ | ２５，５００ | ３９０，０００ | ３９４，０００ | ３９，０００ | ５７０，０００ | ５７４，０００ | ５７，０００ |
| ２５８，０００ | ２６１，０００ | ２５，８００ | ３９４，０００ | ３９８，０００ | ３９，４００ | ５７４，０００ | ５７８，０００ | ５７，４００ |
| ２６１，０００ | ２６４，０００ | ２６，１００ | ３９８，０００ | ４０２，０００ | ３９，８００ | ５７８，０００ | ５８２，０００ | ５７，８００ |
| ２６４，０００ | ２６７，０００ | ２６，４００ | ４０２，０００ | ４０６，０００ | ４０，２００ | ５８２，０００ | ５８６，０００ | ５８，２００ |
| ２６７，０００ | ２７０，０００ | ２６，７００ | ４０６，０００ | ４１０，０００ | ４０，６００ | ５８６，０００ | ５９０，０００ | ５８，６００ |
| ２７０，０００ | ２７３，０００ | ２７，０００ | ４１０，０００ | ４１４，０００ | ４１，０００ | ５９０，０００ | ５９４，０００ | ５９，０００ |
| ２７３，０００ | ２７６，０００ | ２７，３００ | ４１４，０００ | ４１８，０００ | ４１，４００ | ５９４，０００ | ５９８，０００ | ５９，４００ |
| ２７６，０００ | ２７９，０００ | ２７，６００ | ４１８，０００ | ４２２，０００ | ４１，８００ | ５９８，０００ | ６０２，０００ | ５９，８００ |
| ２７９，０００ | ２８２，０００ | ２７，９００ | ４２２，０００ | ４２６，０００ | ４２，２００ | ６０２，０００ | ６０６，０００ | ６０，２００ |
| ２８２，０００ | ２８５，０００ | ２８，２００ | ４２６，０００ | ４３０，０００ | ４２，６００ | ６０６，０００ | ６１０，０００ | ６０，６００ |
| ２８５，０００ | ２８８，０００ | ２８，５００ | ４３０，０００ | ４３４，０００ | ４３，０００ | ６１０，０００ | ６１４，０００ | ６１，０００ |
| ２８８，０００ | ２９１，０００ | ２８，８００ | ４３４，０００ | ４３８，０００ | ４３，４００ | ６１４，０００ | ６１８，０００ | ６１，４００ |
| ２９１，０００ | ２９４，０００ | ２９，１００ | ４３８，０００ | ４４２，０００ | ４３，８００ | ６１８，０００ | ６２２，０００ | ６１，８００ |
| ２９４，０００ | ２９７，０００ | ２９，４００ | ４４２，０００ | ４４６，０００ | ４４，２００ | ６２２，０００ | ６２６，０００ | ６２，２００ |
| ２９７，０００ | ３００，０００ | ２９，７００ | ４４６，０００ | ４５０，０００ | ４４，６００ | ６２６，０００ | ６３０，０００ | ６２，６００ |
| ３００，０００ | ３０３，０００ | ３０，０００ | ４５０，０００ | ４５４，０００ | ４５，０００ | ６３０，０００ | ６３４，０００ | ６３，０００ |
| ３０３，０００ | ３０６，０００ | ３０，３００ | ４５４，０００ | ４５８，０００ | ４５，４００ | ６３４，０００ | ６３８，０００ | ６３，４００ |
| ３０６，０００ | ３０９，０００ | ３０，６００ | ４５８，０００ | ４６２，０００ | ４５，８００ | ６３８，０００ | ６４２，０００ | ６３，８００ |
| ３０９，０００ | ３１２，０００ | ３０，９００ | ４６２，０００ | ４６６，０００ | ４６，２００ | ６４２，０００ | ６４６，０００ | ６４，２００ |
| ３１２，０００ | ３１５，０００ | ３１，２００ | ４６６，０００ | ４７０，０００ | ４６，６００ | ６４６，０００ | ６５０，０００ | ６４，６００ |
| ３１５，０００ | ３１８，０００ | ３１，５００ | ４７０，０００ | ４７４，０００ | ４７，０００ | ６５０，０００ | ６５５，０００ | ６５，０００ |
| ３１８，０００ | ３２１，０００ | ３１，８００ | ４７４，０００ | ４７８，０００ | ４７，４００ | ６５５，０００ | ６６０，０００ | ６５，５００ |
| ３２１，０００ | ３２４，０００ | ３２，１００ | ４７８，０００ | ４８２，０００ | ４７，８００ | ６６０，０００ | ６６５，０００ | ６６，０００ |
| ３２４，０００ | ３２７，０００ | ３２，４００ | ４８２，０００ | ４８６，０００ | ４８，２００ | ６６５，０００ | ６７０，０００ | ６６，５００ |
| ３２７，０００ | ３３０，０００ | ３２，７００ | ４８６，０００ | ４９０，０００ | ４８，６００ | ６７０，０００ | ６７５，０００ | ６７，０００ |
| ３３０，０００ | ３３３，０００ | ３３，０００ | ４９０，０００ | ４９４，０００ | ４９，０００ | ６７５，０００ | ６８０，０００ | ６７，５００ |
| ３３３，０００ | ３３６，０００ | ３３，３００ | ４９４，０００ | ４９８，０００ | ４９，４００ | ６８０，０００ | ６８５，０００ | ６８，０００ |
| ３３６，０００ | ３３９，０００ | ３３，６００ | ４９８，０００ | ５０２，０００ | ４９，８００ | ６８５，０００ | ６９０，０００ | ６８，５００ |
| ３３９，０００ | ３４２，０００ | ３３，９００ | ５０２，０００ | ５０６，０００ | ５０，２００ | ６９０，０００ | ６９５，０００ | ６９，０００ |
| ３４２，０００ | ３４５，０００ | ３４，２００ | ５０６，０００ | ５１０，０００ | ５０，６００ | ６９５，０００ | ７００，０００ | ６９，５００ |
| ３４５，０００ | ３４８，０００ | ３４，５００ | ５１０，０００ | ５１４，０００ | ５１，０００ | ７００，０００ | ７０５，０００ | ７０，０００ |
（三）
| 課税山林所得金額 | 税額 | 課税山林所得金額 | 税額 | 課税山林所得金額 | 税額 | |||
| 以上 | 未満 | 以上 | 未満 | 以上 | 未満 | |||
| 円 | 円 | 円 | 円 | 円 | 円 | 円 | 円 | 円 |
| ７０５，０００ | ７１０，０００ | ７０，５００ | ９３０，０００ | ９３５，０００ | ９３，０００ | １，１５５，０００ | １，１６０，０００ | １１５，５００ |
| ７１０，０００ | ７１５，０００ | ７１，０００ | ９３５，０００ | ９４０，０００ | ９３，５００ | １，１６０，０００ | １，１６５，０００ | １１６，０００ |
| ７１５，０００ | ７２０，０００ | ７１，５００ | ９４０，０００ | ９４５，０００ | ９４，０００ | １，１６５，０００ | １，１７０，０００ | １１６，５００ |
| ７２０，０００ | ７２５，０００ | ７２，０００ | ９４５，０００ | ９５０，０００ | ９４，５００ | １，１７０，０００ | １，１７５，０００ | １１７，０００ |
| ７２５，０００ | ７３０，０００ | ７２，５００ | ９５０，０００ | ９５５，０００ | ９５，０００ | １，１７５，０００ | １，１８０，０００ | １１７，５００ |
| ７３０，０００ | ７３５，０００ | ７３，０００ | ９５５，０００ | ９６０，０００ | ９５，５００ | １，１８０，０００ | １，１８５，０００ | １１８，０００ |
| ７３５，０００ | ７４０，０００ | ７３，５００ | ９６０，０００ | ９６５，０００ | ９６，０００ | １，１８５，０００ | １，１９０，０００ | １１８，５００ |
| ７４０，０００ | ７４５，０００ | ７４，０００ | ９６５，０００ | ９７０，０００ | ９６，５００ | １，１９０，０００ | １，１９５，０００ | １１９，０００ |
| ７４５，０００ | ７５０，０００ | ７４，５００ | ９７０，０００ | ９７５，０００ | ９７，０００ | １，１９５，０００ | １，２００，０００ | １１９，５００ |
| ７５０，０００ | ７５５，０００ | ７５，０００ | ９７５，０００ | ９８０，０００ | ９７，５００ | １，２００，０００ | １，２０５，０００ | １２０，０００ |
| ７５５，０００ | ７６０，０００ | ７５，５００ | ９８０，０００ | ９８５，０００ | ９８，０００ | １，２０５，０００ | １，２１０，０００ | １２０，５００ |
| ７６０，０００ | ７６５，０００ | ７６，０００ | ９８５，０００ | ９９０，０００ | ９８，５００ | １，２１０，０００ | １，２１５，０００ | １２１，０００ |
| ７６５，０００ | ７７０，０００ | ７６，５００ | ９９０，０００ | ９９５，０００ | ９９，０００ | １，２１５，０００ | １，２２０，０００ | １２１，５００ |
| ７７０，０００ | ７７５，０００ | ７７，０００ | ９９５，０００ | １，０００，０００ | ９９，５００ | １，２２０，０００ | １，２２５，０００ | １２２，０００ |
| ７７５，０００ | ７８０，０００ | ７７，５００ | １，０００，０００ | １，００５，０００ | １００，０００ | １，２２５，０００ | １，２３０，０００ | １２２，５００ |
| ７８０，０００ | ７８５，０００ | ７８，０００ | １，００５，０００ | １，０１０，０００ | １００，５００ | １，２３０，０００ | １，２３５，０００ | １２３，０００ |
| ７８５，０００ | ７９０，０００ | ７８，５００ | １，０１０，０００ | １，０１５，０００ | １０１，０００ | １，２３５，０００ | １，２４０，０００ | １２３，５００ |
| ７９０，０００ | ７９５，０００ | ７９，０００ | １，０１５，０００ | １，０２０，０００ | １０１，５００ | １，２４０，０００ | １，２４５，０００ | １２４，０００ |
| ７９５，０００ | ８００，０００ | ７９，５００ | １，０２０，０００ | １，０２５，０００ | １０２，０００ | １，２４５，０００ | １，２５０，０００ | １２４，５００ |
| ８００，０００ | ８０５，０００ | ８０，０００ | １，０２５，０００ | １，０３０，０００ | １０２，５００ | １，２５０，０００ | １，２５５，０００ | １２５，０００ |
| ８０５，０００ | ８１０，０００ | ８０，５００ | １，０３０，０００ | １，０３５，０００ | １０３，０００ | １，２５５，０００ | １，２６０，０００ | １２５，５００ |
| ８１０，０００ | ８１５，０００ | ８１，０００ | １，０３５，０００ | １，０４０，０００ | １０３，５００ | １，２６０，０００ | １，２６５，０００ | １２６，０００ |
| ８１５，０００ | ８２０，０００ | ８１，５００ | １，０４０，０００ | １，０４５，０００ | １０４，０００ | １，２６５，０００ | １，２７０，０００ | １２６，５００ |
| ８２０，０００ | ８２５，０００ | ８２，０００ | １，０４５，０００ | １，０５０，０００ | １０４，５００ | １，２７０，０００ | １，２７５，０００ | １２７，０００ |
| ８２５，０００ | ８３０，０００ | ８２，５００ | １，０５０，０００ | １，０５５，０００ | １０５，０００ | １，２７５，０００ | １，２８０，０００ | １２７，５００ |
| ８３０，０００ | ８３５，０００ | ８３，０００ | １，０５５，０００ | １，０６０，０００ | １０５，５００ | １，２８０，０００ | １，２８５，０００ | １２８，０００ |
| ８３５，０００ | ８４０，０００ | ８３，５００ | １，０６０，０００ | １，０６５，０００ | １０６，０００ | １，２８５，０００ | １，２９０，０００ | １２８，５００ |
| ８４０，０００ | ８４５，０００ | ８４，０００ | １，０６５，０００ | １，０７０，０００ | １０６，５００ | １，２９０，０００ | １，２９５，０００ | １２９，０００ |
| ８４５，０００ | ８５０，０００ | ８４，５００ | １，０７０，０００ | １，０７５，０００ | １０７，０００ | １，２９５，０００ | １，３００，０００ | １２９，５００ |
| ８５０，０００ | ８５５，０００ | ８５，０００ | １，０７５，０００ | １，０８０，０００ | １０７，５００ | １，３００，０００ | １，３０５，０００ | １３０，０００ |
| ８５５，０００ | ８６０，０００ | ８５，５００ | １，０８０，０００ | １，０８５，０００ | １０８，０００ | １，３０５，０００ | １，３１０，０００ | １３０，５００ |
| ８６０，０００ | ８６５，０００ | ８６，０００ | １，０８５，０００ | １，０９０，０００ | １０８，５００ | １，３１０，０００ | １，３１５，０００ | １３１，０００ |
| ８６５，０００ | ８７０，０００ | ８６，５００ | １，０９０，０００ | １，０９５，０００ | １０９，０００ | １，３１５，０００ | １，３２０，０００ | １３１，５００ |
| ８７０，０００ | ８７５，０００ | ８７，０００ | １，０９５，０００ | １，１００，０００ | １０９，５００ | １，３２０，０００ | １，３２５，０００ | １３２，０００ |
| ８７５，０００ | ８８０，０００ | ８７，５００ | １，１００，０００ | １，１０５，０００ | １１０，０００ | １，３２５，０００ | １，３３０，０００ | １３２，５００ |
| ８８０，０００ | ８８５，０００ | ８８，０００ | １，１０５，０００ | １，１１０，０００ | １１０，５００ | １，３３０，０００ | １，３３５，０００ | １３３，０００ |
| ８８５，０００ | ８９０，０００ | ８８，５００ | １，１１０，０００ | １，１１５，０００ | １１１，０００ | １，３３５，０００ | １，３４０，０００ | １３３，５００ |
| ８９０，０００ | ８９５，０００ | ８９，０００ | １，１１５，０００ | １，１２０，０００ | １１１，５００ | １，３４０，０００ | １，３４５，０００ | １３４，０００ |
| ８９５，０００ | ９００，０００ | ８９，５００ | １，１２０，０００ | １，１２５，０００ | １１２，０００ | １，３４５，０００ | １，３５０，０００ | １３４，５００ |
| ９００，０００ | ９０５，０００ | ９０，０００ | １，１２５，０００ | １，１３０，０００ | １１２，５００ | １，３５０，０００ | １，３５５，０００ | １３５，０００ |
| ９０５，０００ | ９１０，０００ | ９０，５００ | １，１３０，０００ | １，１３５，０００ | １１３，０００ | １，３５５，０００ | １，３６０，０００ | １３５，５００ |
| ９１０，０００ | ９１５，０００ | ９１，０００ | １，１３５，０００ | １，１４０，０００ | １１３，５００ | １，３６０，０００ | １，３６５，０００ | １３６，０００ |
| ９１５，０００ | ９２０，０００ | ９１，５００ | １，１４０，０００ | １，１４５，０００ | １１４，０００ | １，３６５，０００ | １，３７０，０００ | １３６，５００ |
| ９２０，０００ | ９２５，０００ | ９２，０００ | １，１４５，０００ | １，１５０，０００ | １１４，５００ | １，３７０，０００ | １，３７５，０００ | １３７，０００ |
| ９２５，０００ | ９３０，０００ | ９２，５００ | １，１５０，０００ | １，１５５，０００ | １１５，０００ | １，３７５，０００ | １，３８０，０００ | １３７，５００ |
（四）
| 課税山林所得金額 | 税額 | 課税山林所得金額 | 税額 | 課税山林所得金額 | 税額 | |||
| 以上 | 未満 | 以上 | 未満 | 以上 | 未満 | |||
| 円 | 円 | 円 | 円 | 円 | 円 | 円 | 円 | 円 |
| １，３８０，０００ | １，３８５，０００ | １３８，０００ | １，６０５，０００ | １，６１０，０００ | １６３，１００ | １，８３０，０００ | １，８３５，０００ | １９１，２００ |
| １，３８５，０００ | １，３９０，０００ | １３８，５００ | １，６１０，０００ | １，６１５，０００ | １６３，７００ | １，８３５，０００ | １，８４０，０００ | １９１，８００ |
| １，３９０，０００ | １，３９５，０００ | １３９，０００ | １，６１５，０００ | １，６２０，０００ | １６４，３００ | １，８４０，０００ | １，８４５，０００ | １９２，５００ |
| １，３９５，０００ | １，４００，０００ | １３９，５００ | １，６２０，０００ | １，６２５，０００ | １６５，０００ | １，８４５，０００ | １，８５０，０００ | １９３，１００ |
| １，４００，０００ | １，４０５，０００ | １４０，０００ | １，６２５，０００ | １，６３０，０００ | １６５，６００ | １，８５０，０００ | １，８５５，０００ | １９３，７００ |
| １，４０５，０００ | １，４１０，０００ | １４０，５００ | １，６３０，０００ | １，６３５，０００ | １６６，２００ | １，８５５，０００ | １，８６０，０００ | １９４，３００ |
| １，４１０，０００ | １，４１５，０００ | １４１，０００ | １，６３５，０００ | １，６４０，０００ | １６６，８００ | １，８６０，０００ | １，８６５，０００ | １９５，０００ |
| １，４１５，０００ | １，４２０，０００ | １４１，５００ | １，６４０，０００ | １，６４５，０００ | １６７，５００ | １，８６５，０００ | １，８７０，０００ | １９５，６００ |
| １，４２０，０００ | １，４２５，０００ | １４２，０００ | １，６４５，０００ | １，６５０，０００ | １６８，１００ | １，８７０，０００ | １，８７５，０００ | １９６，２００ |
| １，４２５，０００ | １，４３０，０００ | １４２，５００ | １，６５０，０００ | １，６５５，０００ | １６８，７００ | １，８７５，０００ | １，８８０，０００ | １９６，８００ |
| １，４３０，０００ | １，４３５，０００ | １４３，０００ | １，６５５，０００ | １，６６０，０００ | １６９，３００ | １，８８０，０００ | １，８８５，０００ | １９７，５００ |
| １，４３５，０００ | １，４４０，０００ | １４３，５００ | １，６６０，０００ | １，６６５，０００ | １７０，０００ | １，８８５，０００ | １，８９０，０００ | １９８，１００ |
| １，４４０，０００ | １，４４５，０００ | １４４，０００ | １，６６５，０００ | １，６７０，０００ | １７０，６００ | １，８９０，０００ | １，８９５，０００ | １９８，７００ |
| １，４４５，０００ | １，４５０，０００ | １４４，５００ | １，６７０，０００ | １，６７５，０００ | １７１，２００ | １，８９５，０００ | １，９００，０００ | １９９，３００ |
| １，４５０，０００ | １，４５５，０００ | １４５，０００ | １，６７５，０００ | １，６８０，０００ | １７１，８００ | １，９００，０００ | １，９０５，０００ | ２００，０００ |
| １，４５５，０００ | １，４６０，０００ | １４５，５００ | １，６８０，０００ | １，６８５，０００ | １７２，５００ | １，９０５，０００ | １，９１０，０００ | ２００，６００ |
| １，４６０，０００ | １，４６５，０００ | １４６，０００ | １，６８５，０００ | １，６９０，０００ | １７３，１００ | １，９１０，０００ | １，９１５，０００ | ２０１，２００ |
| １，４６５，０００ | １，４７０，０００ | １４６，５００ | １，６９０，０００ | １，６９５，０００ | １７３，７００ | １，９１５，０００ | １，９２０，０００ | ２０１，８００ |
| １，４７０，０００ | １，４７５，０００ | １４７，０００ | １，６９５，０００ | １，７００，０００ | １７４，３００ | １，９２０，０００ | １，９２５，０００ | ２０２，５００ |
| １，４７５，０００ | １，４８０，０００ | １４７，５００ | １，７００，０００ | １，７０５，０００ | １７５，０００ | １，９２５，０００ | １，９３０，０００ | ２０３，１００ |
| １，４８０，０００ | １，４８５，０００ | １４８，０００ | １，７０５，０００ | １，７１０，０００ | １７５，６００ | １，９３０，０００ | １，９３５，０００ | ２０３，７００ |
| １，４８５，０００ | １，４９０，０００ | １４８，５００ | １，７１０，０００ | １，７１５，０００ | １７６，２００ | １，９３５，０００ | １，９４０，０００ | ２０４，３００ |
| １，４９０，０００ | １，４９５，０００ | １４９，０００ | １，７１５，０００ | １，７２０，０００ | １７６，８００ | １，９４０，０００ | １，９４５，０００ | ２０５，０００ |
| １，４９５，０００ | １，５００，０００ | １４９，５００ | １，７２０，０００ | １，７２５，０００ | １７７，５００ | １，９４５，０００ | １，９５０，０００ | ２０５，６００ |
| １，５００，０００ | １，５０５，０００ | １５０，０００ | １，７２５，０００ | １，７３０，０００ | １７８，１００ | １，９５０，０００ | １，９５５，０００ | ２０６，２００ |
| １，５０５，０００ | １，５１０，０００ | １５０，６００ | １，７３０，０００ | １，７３５，０００ | １７８，７００ | １，９５５，０００ | １，９６０，０００ | ２０６，８００ |
| １，５１０，０００ | １，５１５，０００ | １５１，２００ | １，７３５，０００ | １，７４０，０００ | １７９，３００ | １，９６０，０００ | １，９６５，０００ | ２０７，５００ |
| １，５１５，０００ | １，５２０，０００ | １５１，８００ | １，７４０，０００ | １，７４５，０００ | １８０，０００ | １，９６５，０００ | １，９７０，０００ | ２０８，１００ |
| １，５２０，０００ | １，５２５，０００ | １５２，５００ | １，７４５，０００ | １，７５０，０００ | １８０，６００ | １，９７０，０００ | １，９７５，０００ | ２０８，７００ |
| １，５２５，０００ | １，５３０，０００ | １５３，１００ | １，７５０，０００ | １，７５５，０００ | １８１，２００ | １，９７５，０００ | １，９８０，０００ | ２０９，３００ |
| １，５３０，０００ | １，５３５，０００ | １５３，７００ | １，７５５，０００ | １，７６０，０００ | １８１，８００ | １，９８０，０００ | １，９８５，０００ | ２１０，０００ |
| １，５３５，０００ | １，５４０，０００ | １５４，３００ | １，７６０，０００ | １，７６５，０００ | １８２，５００ | １，９８５，０００ | １，９９０，０００ | ２１０，６００ |
| １，５４０，０００ | １，５４５，０００ | １５５，０００ | １，７６５，０００ | １，７７０，０００ | １８３，１００ | １，９９０，０００ | １，９９５，０００ | ２１１，２００ |
| １，５４５，０００ | １，５５０，０００ | １５５，６００ | １，７７０，０００ | １，７７５，０００ | １８３，７００ | １，９９５，０００ | ２，０００，０００ | ２１１，８００ |
| １，５５０，０００ | １，５５５，０００ | １５６，２００ | １，７７５，０００ | １，７８０，０００ | １８４，３００ | |||
| １，５５５，０００ | １，５６０，０００ | １５６，８００ | １，７８０，０００ | １，７８５，０００ | １８５，０００ | ２，０００，０００ | ３，０００，０００ | 課税山林所得金額に１２．５％を乗じて算出した金額から３７，５００円を控除した金額 |
| １，５６０，０００ | １，５６５，０００ | １５７，５００ | １，７８５，０００ | １，７９０，０００ | １８５，６００ | |||
| １，５６５，０００ | １，５７０，０００ | １５８，１００ | １，７９０，０００ | １，７９５，０００ | １８６，２００ | |||
| １，５７０，０００ | １，５７５，０００ | １５８，７００ | １，７９５，０００ | １，８００，０００ | １８６，８００ | |||
| １，５７５，０００ | １，５８０，０００ | １５９，３００ | １，８００，０００ | １，８０５，０００ | １８７，５００ | |||
| １，５８０，０００ | １，５８５，０００ | １６０，０００ | １，８０５，０００ | １，８１０，０００ | １８８，１００ | ３，０００，０００ | ４，５００，０００ | 課税山林所得金額に１５％を乗じて算出した金額から１１２，５００円を控除した金額 |
| １，５８５，０００ | １，５９０，０００ | １６０，６００ | １，８１０，０００ | １，８１５，０００ | １８８，７００ | |||
| １，５９０，０００ | １，５９５，０００ | １６１，２００ | １，８１５，０００ | １，８２０，０００ | １８９，３００ | |||
| １，５９５，０００ | １，６００，０００ | １６１，８００ | １，８２０，０００ | １，８２５，０００ | １９０，０００ | |||
| １，６００，０００ | １，６０５，０００ | １６２，５００ | １，８２５，０００ | １，８３０，０００ | １９０，６００ | |||
（五）
| 課税山林所得金額 | 税額 | 課税山林所得金額 | 税額 | 課税山林所得金額 | 税額 | |||
| 以上 | 未満 | 以上 | 未満 | 以上 | 未満 | |||
| 円 | 円 | 円 | 円 | 円 | 円 | |||
| ４，５００，０００ | ５，０００，０００ | 課税山林所得金額に１６．５％を乗じて算出した金額から１８０，０００円を控除した金額 | １７，５００，０００ | ２０，０００，０００ | 課税山林所得金額に３５％を乗じて算出した金額から２，３１０，０００円を控除した金額 | １００，０００，０００ | １５０，０００，０００ | 課税山林所得金額に６０％を乗じて算出した金額から１４，０６０，０００円を控除した金額 |
| ５，０００，０００ | ６，０００，０００ | 課税山林所得金額に１７．５％を乗じて算出した金額から２３０，０００円を控除した金額 | ２０，０００，０００ | ２５，０００，０００ | 課税山林所得金額に３９％を乗じて算出した金額から３，１１０，０００円を控除した金額 | １５０，０００，０００ | ２００，０００，０００ | 課税山林所得金額に６１．２％を乗じて算出した金額から１５，８６０，０００円を控除した金額 |
| ６，０００，０００ | ７，５００，０００ | 課税山林所得金額に１９％を乗じて算出した金額から３２０，０００円を控除した金額 | ２５，０００，０００ | ３０，０００，０００ | 課税山林所得金額に４３％を乗じて算出した金額から４，１１０，０００円を控除した金額 | ２００，０００，０００ | ２２５，０００，０００ | 課税山林所得金額に６５％を乗じて算出した金額から２３，４６０，０００円を控除した金額 |
| ７，５００，０００ | １０，０００，０００ | 課税山林所得金額に２２．２％を乗じて算出した金額から５６０，０００円を控除した金額 | ３０，０００，０００ | ３５，０００，０００ | 課税山林所得金額に４６％を乗じて算出した金額から５，０１０，０００円を控除した金額 | ２２５，０００，０００ | ３００，０００，０００ | 課税山林所得金額に６６．２％を乗じて算出した金額から２６，１６０，０００円を控除した金額 |
| １０，０００，０００ | １２，５００，０００ | 課税山林所得金額に２５．５％を乗じて算出した金額から８９０，０００円を控除した金額 | ３５，０００，０００ | ４０，０００，０００ | 課税山林所得金額に４７％を乗じて算出した金額から５，３６０，０００円を控除した金額 | ３００，０００，０００ | ３２５，０００，０００ | 課税山林所得金額に７０％を乗じて算出した金額から３７，５６０，０００円を控除した金額 |
| １２，５００，０００ | １５，０００，０００ | 課税山林所得金額に２８．７％を乗じて算出した金額から１，２９０，０００円を控除した金額 | ４０，０００，０００ | ５０，０００，０００ | 課税山林所得金額に５０％を乗じて算出した金額から６，５６０，０００円を控除した金額 | ３２５，０００，０００ | ４００，０００，０００ | 課税山林所得金額に７１．２％を乗じて算出した金額から４１，４６０，０００円を控除した金額 |
| １５，０００，０００ | １７，５００，０００ | 課税山林所得金額に３２％を乗じて算出した金額から１，７８５，０００円を控除した金額 | ５０，０００，０００ | １００，０００，０００ | 課税山林所得金額に５５％を乗じて算出した金額から９，０６０，０００円を控除した金額 | ４００，０００，０００円以上 | 課税山林所得金額に７５％を乗じて算出した金額から５６，６６０，０００円を控除した金額 | |
（備考） 課税山林所得金額に係る税額を求めるには、課税山林所得金額に応じ、「課税山林所得金額」欄の該当する行を求めるものとし、その行の「税額」欄に記載されている金額が、その求める税額である。