Supplementary Provisions, Appended Table 3
附則別表第三昭和45年分の所得税に係る予定納税基準額の算出率の表
| Rate to be applied to the amount of income tax on the taxable aggregate income and similar amount for 1969 | Number of dependents and similar persons | |||||||||||||||||
| 0 persons | 1 person | 2 persons | 3 persons | 4 persons | 5 persons | 6 persons | 7 persons | 8 persons or more | ||||||||||
| Taxable aggregate income and similar amount for 1969 | ||||||||||||||||||
| At least | Less than | At least | Less than | At least | Less than | At least | Less than | At least | Less than | At least | Less than | At least | Less than | At least | Less than | At least | Less than | |
| % | thousand yen | thousand yen | thousand yen | thousand yen | thousand yen | thousand yen | thousand yen | thousand yen | thousand yen | thousand yen | thousand yen | thousand yen | thousand yen | thousand yen | thousand yen | thousand yen | thousand yen | thousand yen |
| 0 | Less than 252 thousand yen | Less than 252 thousand yen | Less than 252 thousand yen | Less than 270 thousand yen | Less than 288 thousand yen | Less than 309 thousand yen | Less than 327 thousand yen | Less than 348 thousand yen | Less than 372 thousand yen | |||||||||
| 50 | 372 | 410 | ||||||||||||||||
| 55 | 348 | 430 | 410 | 500 | ||||||||||||||
| 60 | 327 | 440 | 430 | 520 | 500 | 590 | ||||||||||||
| 65 | 309 | 440 | 440 | 530 | 520 | 810 | 590 | 960 | ||||||||||
| 70 | 288 | 430 | 440 | 760 | 530 | 1,340 | 810 | 1,760 | 960 | 1,990 | ||||||||
| 75 | 270 | 1,300 | 430 | 2,670 | 760 | 3,390 | 1,340 | 3,710 | 1,760 | 3,880 | 1,990 | 4,170 | ||||||
| 80 | 252 | 4,180 | 252 | 4,320 | 252 | 4,610 | 1,300 | 4,900 | 2,670 | 5,200 | 3,390 | 5,410 | 3,710 | 5,620 | 3,880 | 5,820 | 4,170 | 6,040 |
| 85 | 4,180 | 6,980 | 4,320 | 7,210 | 4,610 | 7,680 | 4,900 | 8,100 | 5,200 | 8,300 | 5,410 | 8,500 | 5,620 | 8,700 | 5,820 | 8,900 | 6,040 | 9,100 |
| 90 | 6,980 | 12,840 | 7,210 | 13,040 | 7,680 | 13,440 | 8,100 | 13,840 | 8,300 | 14,240 | 8,500 | 14,640 | 8,700 | 15,040 | 8,900 | 15,440 | 9,100 | 15,840 |
| 95 | 12,840 | 19,530 | 13,040 | 19,870 | 13,440 | 20,600 | 13,840 | 21,270 | 14,240 | 21,940 | 14,640 | 22,600 | 15,040 | 23,270 | 15,440 | 23,940 | 15,840 | 24,600 |
| 97 | 19,530 | 80,000 | 19,870 | 80,000 | 20,600 | 80,000 | 21,270 | 80,000 | 21,940 | 80,000 | 22,600 | 80,000 | 23,270 | 80,000 | 23,940 | 80,000 | 24,600 | 80,000 |
(Note) (i) This table applies to a person whose taxable aggregate income and similar amount for 1969 is less than 80,000,000 yen. (ii) The terms used in this table are as follows: (1) "Taxable aggregate income and similar amount for 1969" means the taxable aggregate income and similar amount prescribed in Article 5, paragraph (1), item (ii) (Special Provisions on the Calculation of the Tax Prepayment calculation base for Income Tax for 1970 and 1971) of the Supplementary Provisions. (2) "Number of dependents and similar persons" means the total number of Claimable Spouses to whom the provisions of Article 83 (Spousal Deduction) of the former Act were applied and dependents to whom the provisions of Article 84 (Deduction for Dependents) of the former Act were applied, with regard to income tax for 1969. (iii) For a person whose taxable aggregate income and similar amount for 1969 is 80,000,000 yen or more, the Tax Prepayment calculation base for income tax for 1970 is, without using this table, the amount arrived at when 1,850,000 yen is deducted from the amount set forth in Article 5, paragraph (1), item (i) of the Supplementary Provisions.
| 昭和44年分の課税総所得金額等に係る所得税の額に乗ずべき率 | 扶養親族等の数 | |||||||||||||||||
| 0人 | 1人 | 2人 | 3人 | 4人 | 5人 | 6人 | 7人 | 8人以上 | ||||||||||
| 昭和44年分の課税総所得金額等 | ||||||||||||||||||
| 以上 | 未満 | 以上 | 未満 | 以上 | 未満 | 以上 | 未満 | 以上 | 未満 | 以上 | 未満 | 以上 | 未満 | 以上 | 未満 | 以上 | 未満 | |
| % | 千円 | 千円 | 千円 | 千円 | 千円 | 千円 | 千円 | 千円 | 千円 | 千円 | 千円 | 千円 | 千円 | 千円 | 千円 | 千円 | 千円 | 千円 |
| 0 | 252千円未満 | 252千円未満 | 252千円未満 | 270千円未満 | 288千円未満 | 309千円未満 | 327千円未満 | 348千円未満 | 372千円未満 | |||||||||
| 50 | 372 | 410 | ||||||||||||||||
| 55 | 348 | 430 | 410 | 500 | ||||||||||||||
| 60 | 327 | 440 | 430 | 520 | 500 | 590 | ||||||||||||
| 65 | 309 | 440 | 440 | 530 | 520 | 810 | 590 | 960 | ||||||||||
| 70 | 288 | 430 | 440 | 760 | 530 | 1,340 | 810 | 1,760 | 960 | 1,990 | ||||||||
| 75 | 270 | 1,300 | 430 | 2,670 | 760 | 3,390 | 1,340 | 3,710 | 1,760 | 3,880 | 1,990 | 4,170 | ||||||
| 80 | 252 | 4,180 | 252 | 4,320 | 252 | 4,610 | 1,300 | 4,900 | 2,670 | 5,200 | 3,390 | 5,410 | 3,710 | 5,620 | 3,880 | 5,820 | 4,170 | 6,040 |
| 85 | 4,180 | 6,980 | 4,320 | 7,210 | 4,610 | 7,680 | 4,900 | 8,100 | 5,200 | 8,300 | 5,410 | 8,500 | 5,620 | 8,700 | 5,820 | 8,900 | 6,040 | 9,100 |
| 90 | 6,980 | 12,840 | 7,210 | 13,040 | 7,680 | 13,440 | 8,100 | 13,840 | 8,300 | 14,240 | 8,500 | 14,640 | 8,700 | 15,040 | 8,900 | 15,440 | 9,100 | 15,840 |
| 95 | 12,840 | 19,530 | 13,040 | 19,870 | 13,440 | 20,600 | 13,840 | 21,270 | 14,240 | 21,940 | 14,640 | 22,600 | 15,040 | 23,270 | 15,440 | 23,940 | 15,840 | 24,600 |
| 97 | 19,530 | 80,000 | 19,870 | 80,000 | 20,600 | 80,000 | 21,270 | 80,000 | 21,940 | 80,000 | 22,600 | 80,000 | 23,270 | 80,000 | 23,940 | 80,000 | 24,600 | 80,000 |
(注) (一) この表は、昭和44年分の課税総所得金額等が8,000万円未満である者について適用する表である。 (二) この表における用語については、次に定めるところによる。 (1) 「昭和44年分の課税総所得金額等」とは、附則第五条第一項第二号(昭和四十五年分及び昭和四十六年分の所得税に係る予定納税基準額の計算の特例)に規定する課税総所得金額等をいう。 (2) 「扶養親族等の数」とは、昭和44年分の所得税につき旧法第八十三条(配偶者控除)の規定の適用を受けた控除対象配偶者及び旧法第八十四条(扶養控除)の規定の適用を受けた扶養親族の数の合計をいう。 (三) 昭和44年分の課税総所得金額等が8,000万円以上である者については、この表によらず、附則第五条第一項第一号に掲げる金額から185万円を控除した金額が昭和45年分の所得税に係る予定納税基準額である。