Supplementary Provisions, Appended Table 5
附則別表第五昭和４５年分の年末調整のための給与所得の源泉徴収税額表
(1)
| Taxable salary income amount | Tax amount | Taxable salary income amount | Tax amount | Taxable salary income amount | Tax amount | |||
| At least | Less than | At least | Less than | At least | Less than | |||
| yen | yen | yen | yen | yen | yen | yen | yen | yen |
| Less than 1,000 yen | 0 | 50,000 | 51,000 | 5,000 | 137,000 | 139,000 | 13,700 | |
| 1,000 | 2,000 | 100 | 51,000 | 52,000 | 5,100 | 139,000 | 141,000 | 13,900 |
| 2,000 | 3,000 | 200 | 52,000 | 53,000 | 5,200 | 141,000 | 143,000 | 14,100 |
| 3,000 | 4,000 | 300 | 53,000 | 54,000 | 5,300 | 143,000 | 145,000 | 14,300 |
| 4,000 | 5,000 | 400 | 54,000 | 55,000 | 5,400 | 145,000 | 147,000 | 14,500 |
| 5,000 | 6,000 | 500 | 55,000 | 56,000 | 5,500 | 147,000 | 149,000 | 14,700 |
| 6,000 | 7,000 | 600 | 56,000 | 57,000 | 5,600 | 149,000 | 151,000 | 14,900 |
| 7,000 | 8,000 | 700 | 57,000 | 58,000 | 5,700 | 151,000 | 153,000 | 15,100 |
| 8,000 | 9,000 | 800 | 58,000 | 59,000 | 5,800 | 153,000 | 155,000 | 15,300 |
| 9,000 | 10,000 | 900 | 59,000 | 60,000 | 5,900 | 155,000 | 157,000 | 15,500 |
| 10,000 | 11,000 | 1,000 | 60,000 | 61,000 | 6,000 | 157,000 | 159,000 | 15,700 |
| 11,000 | 12,000 | 1,100 | 61,000 | 62,000 | 6,100 | 159,000 | 161,000 | 15,900 |
| 12,000 | 13,000 | 1,200 | 62,000 | 63,000 | 6,200 | 161,000 | 163,000 | 16,100 |
| 13,000 | 14,000 | 1,300 | 63,000 | 65,000 | 6,300 | 163,000 | 165,000 | 16,300 |
| 14,000 | 15,000 | 1,400 | 65,000 | 67,000 | 6,500 | 165,000 | 167,000 | 16,500 |
| 15,000 | 16,000 | 1,500 | 67,000 | 69,000 | 6,700 | 167,000 | 169,000 | 16,700 |
| 16,000 | 17,000 | 1,600 | 69,000 | 71,000 | 6,900 | 169,000 | 171,000 | 16,900 |
| 17,000 | 18,000 | 1,700 | 71,000 | 73,000 | 7,100 | 171,000 | 173,000 | 17,100 |
| 18,000 | 19,000 | 1,800 | 73,000 | 75,000 | 7,300 | 173,000 | 175,000 | 17,300 |
| 19,000 | 20,000 | 1,900 | 75,000 | 77,000 | 7,500 | 175,000 | 177,000 | 17,500 |
| 20,000 | 21,000 | 2,000 | 77,000 | 79,000 | 7,700 | 177,000 | 179,000 | 17,700 |
| 21,000 | 22,000 | 2,100 | 79,000 | 81,000 | 7,900 | 179,000 | 181,000 | 17,900 |
| 22,000 | 23,000 | 2,200 | 81,000 | 83,000 | 8,100 | 181,000 | 183,000 | 18,100 |
| 23,000 | 24,000 | 2,300 | 83,000 | 85,000 | 8,300 | 183,000 | 185,000 | 18,300 |
| 24,000 | 25,000 | 2,400 | 85,000 | 87,000 | 8,500 | 185,000 | 187,000 | 18,500 |
| 25,000 | 26,000 | 2,500 | 87,000 | 89,000 | 8,700 | 187,000 | 189,000 | 18,700 |
| 26,000 | 27,000 | 2,600 | 89,000 | 91,000 | 8,900 | 189,000 | 191,000 | 18,900 |
| 27,000 | 28,000 | 2,700 | 91,000 | 93,000 | 9,100 | 191,000 | 193,000 | 19,100 |
| 28,000 | 29,000 | 2,800 | 93,000 | 95,000 | 9,300 | 193,000 | 195,000 | 19,300 |
| 29,000 | 30,000 | 2,900 | 95,000 | 97,000 | 9,500 | 195,000 | 198,000 | 19,500 |
| 30,000 | 31,000 | 3,000 | 97,000 | 99,000 | 9,700 | 198,000 | 201,000 | 19,800 |
| 31,000 | 32,000 | 3,100 | 99,000 | 101,000 | 9,900 | 201,000 | 204,000 | 20,100 |
| 32,000 | 33,000 | 3,200 | 101,000 | 103,000 | 10,100 | 204,000 | 207,000 | 20,400 |
| 33,000 | 34,000 | 3,300 | 103,000 | 105,000 | 10,300 | 207,000 | 210,000 | 20,700 |
| 34,000 | 35,000 | 3,400 | 105,000 | 107,000 | 10,500 | 210,000 | 213,000 | 21,000 |
| 35,000 | 36,000 | 3,500 | 107,000 | 109,000 | 10,700 | 213,000 | 216,000 | 21,300 |
| 36,000 | 37,000 | 3,600 | 109,000 | 111,000 | 10,900 | 216,000 | 219,000 | 21,600 |
| 37,000 | 38,000 | 3,700 | 111,000 | 113,000 | 11,100 | 219,000 | 222,000 | 21,900 |
| 38,000 | 39,000 | 3,800 | 113,000 | 115,000 | 11,300 | 222,000 | 225,000 | 22,200 |
| 39,000 | 40,000 | 3,900 | 115,000 | 117,000 | 11,500 | 225,000 | 228,000 | 22,500 |
| 40,000 | 41,000 | 4,000 | 117,000 | 119,000 | 11,700 | 228,000 | 231,000 | 22,800 |
| 41,000 | 42,000 | 4,100 | 119,000 | 121,000 | 11,900 | 231,000 | 234,000 | 23,100 |
| 42,000 | 43,000 | 4,200 | 121,000 | 123,000 | 12,100 | 234,000 | 237,000 | 23,400 |
| 43,000 | 44,000 | 4,300 | 123,000 | 125,000 | 12,300 | 237,000 | 240,000 | 23,700 |
| 44,000 | 45,000 | 4,400 | 125,000 | 127,000 | 12,500 | 240,000 | 243,000 | 24,000 |
| 45,000 | 46,000 | 4,500 | 127,000 | 129,000 | 12,700 | 243,000 | 246,000 | 24,300 |
| 46,000 | 47,000 | 4,600 | 129,000 | 131,000 | 12,900 | 246,000 | 249,000 | 24,600 |
| 47,000 | 48,000 | 4,700 | 131,000 | 133,000 | 13,100 | 249,000 | 252,000 | 24,900 |
| 48,000 | 49,000 | 4,800 | 133,000 | 135,000 | 13,300 | 252,000 | 255,000 | 25,200 |
| 49,000 | 50,000 | 4,900 | 135,000 | 137,000 | 13,500 | 255,000 | 258,000 | 25,500 |
(2)
| Taxable salary income amount | Tax amount | Taxable salary income amount | Tax amount | Taxable salary income amount | Tax amount | |||
| At least | Less than | At least | Less than | At least | Less than | |||
| yen | yen | yen | yen | yen | yen | yen | yen | yen |
| 258,000 | 261,000 | 25,800 | 414,000 | 418,000 | 44,200 | 614,000 | 618,000 | 69,600 |
| 261,000 | 264,000 | 26,100 | 418,000 | 422,000 | 44,700 | 618,000 | 622,000 | 70,200 |
| 264,000 | 267,000 | 26,400 | 422,000 | 426,000 | 45,200 | 622,000 | 626,000 | 70,800 |
| 267,000 | 270,000 | 26,700 | 426,000 | 430,000 | 45,700 | 626,000 | 630,000 | 71,400 |
| 270,000 | 273,000 | 27,000 | 430,000 | 434,000 | 46,200 | 630,000 | 634,000 | 72,000 |
| 273,000 | 276,000 | 27,300 | 434,000 | 438,000 | 46,700 | 634,000 | 638,000 | 72,600 |
| 276,000 | 279,000 | 27,600 | 438,000 | 442,000 | 47,200 | 638,000 | 642,000 | 73,200 |
| 279,000 | 282,000 | 27,900 | 442,000 | 446,000 | 47,700 | 642,000 | 646,000 | 73,800 |
| 282,000 | 285,000 | 28,200 | 446,000 | 450,000 | 48,200 | 646,000 | 650,000 | 74,400 |
| 285,000 | 288,000 | 28,500 | 450,000 | 454,000 | 48,700 | 650,000 | 655,000 | 75,000 |
| 288,000 | 291,000 | 28,800 | 454,000 | 458,000 | 49,200 | 655,000 | 660,000 | 75,700 |
| 291,000 | 294,000 | 29,100 | 458,000 | 462,000 | 49,700 | 660,000 | 665,000 | 76,500 |
| 294,000 | 297,000 | 29,400 | 462,000 | 466,000 | 50,200 | 665,000 | 670,000 | 77,200 |
| 297,000 | 300,000 | 29,700 | 466,000 | 470,000 | 50,700 | 670,000 | 675,000 | 78,000 |
| 300,000 | 303,000 | 30,000 | 470,000 | 474,000 | 51,200 | 675,000 | 680,000 | 78,700 |
| 303,000 | 306,000 | 30,300 | 474,000 | 478,000 | 51,700 | 680,000 | 685,000 | 79,500 |
| 306,000 | 309,000 | 30,700 | 478,000 | 482,000 | 52,200 | 685,000 | 690,000 | 80,200 |
| 309,000 | 312,000 | 31,100 | 482,000 | 486,000 | 52,700 | 690,000 | 695,000 | 81,000 |
| 312,000 | 315,000 | 31,500 | 486,000 | 490,000 | 53,200 | 695,000 | 700,000 | 81,700 |
| 315,000 | 318,000 | 31,800 | 490,000 | 494,000 | 53,700 | 700,000 | 705,000 | 82,500 |
| 318,000 | 321,000 | 32,200 | 494,000 | 498,000 | 54,200 | 705,000 | 710,000 | 83,200 |
| 321,000 | 324,000 | 32,600 | 498,000 | 502,000 | 54,700 | 710,000 | 715,000 | 84,000 |
| 324,000 | 327,000 | 33,000 | 502,000 | 506,000 | 55,200 | 715,000 | 720,000 | 84,700 |
| 327,000 | 330,000 | 33,300 | 506,000 | 510,000 | 55,700 | 720,000 | 725,000 | 85,500 |
| 330,000 | 333,000 | 33,700 | 510,000 | 514,000 | 56,200 | 725,000 | 730,000 | 86,200 |
| 333,000 | 336,000 | 34,100 | 514,000 | 518,000 | 56,700 | 730,000 | 735,000 | 87,000 |
| 336,000 | 339,000 | 34,500 | 518,000 | 522,000 | 57,200 | 735,000 | 740,000 | 87,700 |
| 339,000 | 342,000 | 34,800 | 522,000 | 526,000 | 57,700 | 740,000 | 745,000 | 88,500 |
| 342,000 | 345,000 | 35,200 | 526,000 | 530,000 | 58,200 | 745,000 | 750,000 | 89,200 |
| 345,000 | 348,000 | 35,600 | 530,000 | 534,000 | 58,700 | 750,000 | 755,000 | 90,000 |
| 348,000 | 351,000 | 36,000 | 534,000 | 538,000 | 59,200 | 755,000 | 760,000 | 90,700 |
| 351,000 | 354,000 | 36,300 | 538,000 | 542,000 | 59,700 | 760,000 | 765,000 | 91,500 |
| 354,000 | 357,000 | 36,700 | 542,000 | 546,000 | 60,200 | 765,000 | 770,000 | 92,200 |
| 357,000 | 360,000 | 37,100 | 546,000 | 550,000 | 60,700 | 770,000 | 775,000 | 93,000 |
| 360,000 | 363,000 | 37,500 | 550,000 | 554,000 | 61,200 | 775,000 | 780,000 | 93,700 |
| 363,000 | 366,000 | 37,800 | 554,000 | 558,000 | 61,700 | 780,000 | 785,000 | 94,500 |
| 366,000 | 369,000 | 38,200 | 558,000 | 562,000 | 62,200 | 785,000 | 790,000 | 95,200 |
| 369,000 | 372,000 | 38,600 | 562,000 | 566,000 | 62,700 | 790,000 | 795,000 | 96,000 |
| 372,000 | 375,000 | 39,000 | 566,000 | 570,000 | 63,200 | 795,000 | 800,000 | 96,700 |
| 375,000 | 378,000 | 39,300 | 570,000 | 574,000 | 63,700 | 800,000 | 805,000 | 97,500 |
| 378,000 | 381,000 | 39,700 | 574,000 | 578,000 | 64,200 | 805,000 | 810,000 | 98,200 |
| 381,000 | 384,000 | 40,100 | 578,000 | 582,000 | 64,700 | 810,000 | 815,000 | 99,000 |
| 384,000 | 387,000 | 40,500 | 582,000 | 586,000 | 65,200 | 815,000 | 820,000 | 99,700 |
| 387,000 | 390,000 | 40,800 | 586,000 | 590,000 | 65,700 | 820,000 | 825,000 | 100,500 |
| 390,000 | 394,000 | 41,200 | 590,000 | 594,000 | 66,200 | 825,000 | 830,000 | 101,200 |
| 394,000 | 398,000 | 41,700 | 594,000 | 598,000 | 66,700 | 830,000 | 835,000 | 102,000 |
| 398,000 | 402,000 | 42,200 | 598,000 | 602,000 | 67,200 | 835,000 | 840,000 | 102,700 |
| 402,000 | 406,000 | 42,700 | 602,000 | 606,000 | 67,800 | 840,000 | 845,000 | 103,500 |
| 406,000 | 410,000 | 43,200 | 606,000 | 610,000 | 68,400 | 845,000 | 850,000 | 104,200 |
| 410,000 | 414,000 | 43,700 | 610,000 | 614,000 | 69,000 | 850,000 | 855,000 | 105,000 |
(3)
| Taxable salary income amount | Tax amount | Taxable salary income amount | Tax amount | Taxable salary income amount | Tax amount | |||
| At least | Less than | At least | Less than | At least | Less than | |||
| yen | yen | yen | yen | yen | yen | yen | yen | yen |
| 855,000 | 860,000 | 105,700 | 1,105,000 | 1,110,000 | 147,300 | 1,355,000 | 1,360,000 | 193,400 |
| 860,000 | 865,000 | 106,500 | 1,110,000 | 1,115,000 | 148,200 | 1,360,000 | 1,365,000 | 194,400 |
| 865,000 | 870,000 | 107,200 | 1,115,000 | 1,120,000 | 149,100 | 1,365,000 | 1,370,000 | 195,300 |
| 870,000 | 875,000 | 108,000 | 1,120,000 | 1,125,000 | 150,000 | 1,370,000 | 1,375,000 | 196,300 |
| 875,000 | 880,000 | 108,700 | 1,125,000 | 1,130,000 | 150,800 | 1,375,000 | 1,380,000 | 197,200 |
| 880,000 | 885,000 | 109,500 | 1,130,000 | 1,135,000 | 151,700 | 1,380,000 | 1,385,000 | 198,200 |
| 885,000 | 890,000 | 110,200 | 1,135,000 | 1,140,000 | 152,600 | 1,385,000 | 1,390,000 | 199,100 |
| 890,000 | 895,000 | 111,000 | 1,140,000 | 1,145,000 | 153,500 | 1,390,000 | 1,395,000 | 200,100 |
| 895,000 | 900,000 | 111,700 | 1,145,000 | 1,150,000 | 154,300 | 1,395,000 | 1,400,000 | 201,000 |
| 900,000 | 905,000 | 112,500 | 1,150,000 | 1,155,000 | 155,200 | 1,400,000 | 1,405,000 | 202,000 |
| 905,000 | 910,000 | 113,300 | 1,155,000 | 1,160,000 | 156,100 | 1,405,000 | 1,410,000 | 202,900 |
| 910,000 | 915,000 | 114,100 | 1,160,000 | 1,165,000 | 157,000 | 1,410,000 | 1,415,000 | 203,900 |
| 915,000 | 920,000 | 114,900 | 1,165,000 | 1,170,000 | 157,800 | 1,415,000 | 1,420,000 | 204,800 |
| 920,000 | 925,000 | 115,800 | 1,170,000 | 1,175,000 | 158,700 | 1,420,000 | 1,425,000 | 205,800 |
| 925,000 | 930,000 | 116,600 | 1,175,000 | 1,180,000 | 159,600 | 1,425,000 | 1,430,000 | 206,700 |
| 930,000 | 935,000 | 117,400 | 1,180,000 | 1,185,000 | 160,500 | 1,430,000 | 1,435,000 | 207,700 |
| 935,000 | 940,000 | 118,200 | 1,185,000 | 1,190,000 | 161,300 | 1,435,000 | 1,440,000 | 208,600 |
| 940,000 | 945,000 | 119,100 | 1,190,000 | 1,195,000 | 162,200 | 1,440,000 | 1,445,000 | 209,600 |
| 945,000 | 950,000 | 119,900 | 1,195,000 | 1,200,000 | 163,100 | 1,445,000 | 1,450,000 | 210,500 |
| 950,000 | 955,000 | 120,700 | 1,200,000 | 1,205,000 | 164,000 | 1,450,000 | 1,455,000 | 211,500 |
| 955,000 | 960,000 | 121,500 | 1,205,000 | 1,210,000 | 164,900 | 1,455,000 | 1,460,000 | 212,400 |
| 960,000 | 965,000 | 122,400 | 1,210,000 | 1,215,000 | 165,900 | 1,460,000 | 1,465,000 | 213,400 |
| 965,000 | 970,000 | 123,200 | 1,215,000 | 1,220,000 | 166,800 | 1,465,000 | 1,470,000 | 214,300 |
| 970,000 | 975,000 | 124,000 | 1,220,000 | 1,225,000 | 167,800 | 1,470,000 | 1,475,000 | 215,300 |
| 975,000 | 980,000 | 124,800 | 1,225,000 | 1,230,000 | 168,700 | 1,475,000 | 1,480,000 | 216,200 |
| 980,000 | 985,000 | 125,700 | 1,230,000 | 1,235,000 | 169,700 | 1,480,000 | 1,485,000 | 217,200 |
| 985,000 | 990,000 | 126,500 | 1,235,000 | 1,240,000 | 170,600 | 1,485,000 | 1,490,000 | 218,100 |
| 990,000 | 995,000 | 127,300 | 1,240,000 | 1,245,000 | 171,600 | 1,490,000 | 1,495,000 | 219,100 |
| 995,000 | 1,000,000 | 128,100 | 1,245,000 | 1,250,000 | 172,500 | 1,495,000 | 1,500,000 | 220,000 |
| 1,000,000 | 1,005,000 | 129,000 | 1,250,000 | 1,255,000 | 173,500 | 1,500,000 | 1,505,000 | 221,000 |
| 1,005,000 | 1,010,000 | 129,800 | 1,255,000 | 1,260,000 | 174,400 | 1,505,000 | 1,510,000 | 222,100 |
| 1,010,000 | 1,015,000 | 130,700 | 1,260,000 | 1,265,000 | 175,400 | 1,510,000 | 1,515,000 | 223,200 |
| 1,015,000 | 1,020,000 | 131,600 | 1,265,000 | 1,270,000 | 176,300 | 1,515,000 | 1,520,000 | 224,300 |
| 1,020,000 | 1,025,000 | 132,500 | 1,270,000 | 1,275,000 | 177,300 | 1,520,000 | 1,525,000 | 225,400 |
| 1,025,000 | 1,030,000 | 133,300 | 1,275,000 | 1,280,000 | 178,200 | 1,525,000 | 1,530,000 | 226,500 |
| 1,030,000 | 1,035,000 | 134,200 | 1,280,000 | 1,285,000 | 179,200 | 1,530,000 | 1,535,000 | 227,600 |
| 1,035,000 | 1,040,000 | 135,100 | 1,285,000 | 1,290,000 | 180,100 | 1,535,000 | 1,540,000 | 228,700 |
| 1,040,000 | 1,045,000 | 136,000 | 1,290,000 | 1,295,000 | 181,100 | 1,540,000 | 1,545,000 | 229,800 |
| 1,045,000 | 1,050,000 | 136,800 | 1,295,000 | 1,300,000 | 182,000 | 1,545,000 | 1,550,000 | 230,900 |
| 1,050,000 | 1,055,000 | 137,700 | 1,300,000 | 1,305,000 | 183,000 | 1,550,000 | 1,555,000 | 232,100 |
| 1,055,000 | 1,060,000 | 138,600 | 1,305,000 | 1,310,000 | 183,900 | 1,555,000 | 1,560,000 | 233,200 |
| 1,060,000 | 1,065,000 | 139,500 | 1,310,000 | 1,315,000 | 184,900 | 1,560,000 | 1,565,000 | 234,300 |
| 1,065,000 | 1,070,000 | 140,300 | 1,315,000 | 1,320,000 | 185,800 | 1,565,000 | 1,570,000 | 235,400 |
| 1,070,000 | 1,075,000 | 141,200 | 1,320,000 | 1,325,000 | 186,800 | 1,570,000 | 1,575,000 | 236,500 |
| 1,075,000 | 1,080,000 | 142,100 | 1,325,000 | 1,330,000 | 187,700 | 1,575,000 | 1,580,000 | 237,600 |
| 1,080,000 | 1,085,000 | 143,000 | 1,330,000 | 1,335,000 | 188,700 | 1,580,000 | 1,585,000 | 238,700 |
| 1,085,000 | 1,090,000 | 143,800 | 1,335,000 | 1,340,000 | 189,600 | 1,585,000 | 1,590,000 | 239,800 |
| 1,090,000 | 1,095,000 | 144,700 | 1,340,000 | 1,345,000 | 190,600 | 1,590,000 | 1,595,000 | 240,900 |
| 1,095,000 | 1,100,000 | 145,600 | 1,345,000 | 1,350,000 | 191,500 | 1,595,000 | 1,600,000 | 242,000 |
| 1,100,000 | 1,105,000 | 146,500 | 1,350,000 | 1,355,000 | 192,500 | 1,600,000 | 1,605,000 | 243,200 |
(4)
| Taxable salary income amount | Tax amount | Taxable salary income amount | Tax amount | Taxable salary income amount | Tax amount | |||
| At least | Less than | At least | Less than | At least | Less than | |||
| yen | yen | yen | yen | yen | yen | yen | yen | |
| 1,605,000 | 1,610,000 | 244,300 | 1,805,000 | 1,810,000 | 288,700 | 2,000,000 | 2,500,000 | The amount calculated by multiplying the taxable salary income amount by 25.5%, less 178,000 yen |
| 1,610,000 | 1,615,000 | 245,400 | 1,810,000 | 1,815,000 | 289,800 | |||
| 1,615,000 | 1,620,000 | 246,500 | 1,815,000 | 1,820,000 | 290,900 | |||
| 1,620,000 | 1,625,000 | 247,600 | 1,820,000 | 1,825,000 | 292,000 | |||
| 1,625,000 | 1,630,000 | 248,700 | 1,825,000 | 1,830,000 | 293,100 | |||
| 1,630,000 | 1,635,000 | 249,800 | 1,830,000 | 1,835,000 | 294,200 | 2,500,000 | 3,000,000 | The amount calculated by multiplying the taxable salary income amount by 28.7%, less 258,000 yen |
| 1,635,000 | 1,640,000 | 250,900 | 1,835,000 | 1,840,000 | 295,300 | |||
| 1,640,000 | 1,645,000 | 252,000 | 1,840,000 | 1,845,000 | 296,400 | |||
| 1,645,000 | 1,650,000 | 253,100 | 1,845,000 | 1,850,000 | 297,500 | |||
| 1,650,000 | 1,655,000 | 254,300 | 1,850,000 | 1,855,000 | 298,700 | |||
| 1,655,000 | 1,660,000 | 255,400 | 1,855,000 | 1,860,000 | 299,800 | 3,000,000 | 3,500,000 | The amount calculated by multiplying the taxable salary income amount by 32%, less 357,000 yen |
| 1,660,000 | 1,665,000 | 256,500 | 1,860,000 | 1,865,000 | 300,900 | |||
| 1,665,000 | 1,670,000 | 257,600 | 1,865,000 | 1,870,000 | 302,000 | |||
| 1,670,000 | 1,675,000 | 258,700 | 1,870,000 | 1,875,000 | 303,100 | |||
| 1,675,000 | 1,680,000 | 259,800 | 1,875,000 | 1,880,000 | 304,200 | |||
| 1,680,000 | 1,685,000 | 260,900 | 1,880,000 | 1,885,000 | 305,300 | 3,500,000 | 4,000,000 | The amount calculated by multiplying the taxable salary income amount by 35%, less 462,000 yen |
| 1,685,000 | 1,690,000 | 262,000 | 1,885,000 | 1,890,000 | 306,400 | |||
| 1,690,000 | 1,695,000 | 263,100 | 1,890,000 | 1,895,000 | 307,500 | |||
| 1,695,000 | 1,700,000 | 264,200 | 1,895,000 | 1,900,000 | 308,600 | |||
| 1,700,000 | 1,705,000 | 265,400 | 1,900,000 | 1,905,000 | 309,800 | |||
| 1,705,000 | 1,710,000 | 266,500 | 1,905,000 | 1,910,000 | 310,900 | 4,000,000 | 4,354,000 | The amount calculated by multiplying the taxable salary income amount by 39%, less 622,000 yen |
| 1,710,000 | 1,715,000 | 267,600 | 1,910,000 | 1,915,000 | 312,000 | |||
| 1,715,000 | 1,720,000 | 268,700 | 1,915,000 | 1,920,000 | 313,100 | |||
| 1,720,000 | 1,725,000 | 269,800 | 1,920,000 | 1,925,000 | 314,200 | |||
| 1,725,000 | 1,730,000 | 270,900 | 1,925,000 | 1,930,000 | 315,300 | |||
| 1,730,000 | 1,735,000 | 272,000 | 1,930,000 | 1,935,000 | 316,400 | 4,354,000 yen | 1,076,000 yen | |
| 1,735,000 | 1,740,000 | 273,100 | 1,935,000 | 1,940,000 | 317,500 | |||
| 1,740,000 | 1,745,000 | 274,200 | 1,940,000 | 1,945,000 | 318,600 | |||
| 1,745,000 | 1,750,000 | 275,300 | 1,945,000 | 1,950,000 | 319,700 | |||
| 1,750,000 | 1,755,000 | 276,500 | 1,950,000 | 1,955,000 | 320,900 | |||
| 1,755,000 | 1,760,000 | 277,600 | 1,955,000 | 1,960,000 | 322,000 | |||
| 1,760,000 | 1,765,000 | 278,700 | 1,960,000 | 1,965,000 | 323,100 | |||
| 1,765,000 | 1,770,000 | 279,800 | 1,965,000 | 1,970,000 | 324,200 | |||
| 1,770,000 | 1,775,000 | 280,900 | 1,970,000 | 1,975,000 | 325,300 | |||
| 1,775,000 | 1,780,000 | 282,000 | 1,975,000 | 1,980,000 | 326,400 | |||
| 1,780,000 | 1,785,000 | 283,100 | 1,980,000 | 1,985,000 | 327,500 | |||
| 1,785,000 | 1,790,000 | 284,200 | 1,985,000 | 1,990,000 | 328,600 | |||
| 1,790,000 | 1,795,000 | 285,300 | 1,990,000 | 1,995,000 | 329,700 | |||
| 1,795,000 | 1,800,000 | 286,400 | 1,995,000 | 2,000,000 | 330,800 | |||
| 1,800,000 | 1,805,000 | 287,600 | ||||||
(Note) In this table, "taxable salary income amount" means the amount arrived at when the sum total of the amounts set forth in (a) through (d) of Article 190, item (ii) (Year-End Adjustment) of the new Act as replaced pursuant to the provisions of Article 3, paragraph (1) (Special Provisions on Income Deductions and Calculation of Tax Amounts for Income Tax for 1970) of the Supplementary Provisions is deducted from the amount of salary or other wage after the salary income deduction prescribed in that item.
(Remarks) The method of finding the tax amount is as follows: (i) First, find the amount arrived at when the following amounts are deducted from the amount of salary or other wage after the salary income deduction in the attached table to this table, found under that attached table according to the amount of salary or other wage for the year: (1) if there are social insurance premiums to be deducted from the amount of salary or other wage for the year, the amount of those premiums; (2) if there is an amount of social insurance premiums declared in a salary income earner's return for insurance premium deduction, that amount; (3) if there is an amount of small-scale enterprise mutual aid premiums (meaning the small-scale enterprise mutual aid premiums prescribed in Article 75, paragraph (1) (Small-Scale Enterprise Mutual Aid Premium Deduction) of the new Act) declared in a salary income earner's return for insurance premium deduction, that amount; (4) if there is an amount of life insurance premiums (meaning the life insurance premiums prescribed in Article 76, paragraph (1) (Life Insurance Premium Deduction) of the new Act; the same applies hereinafter) declared in a salary income earner's return for insurance premium deduction, the amount set forth below for each of the following cases: (a) if the sum total of the amount of those life insurance premiums is not more than 25,000 yen: that sum total; (b) if the sum total of the amount of those life insurance premiums exceeds 25,000 yen but is not more than 50,000 yen: the sum total of the amount equivalent to one half of that sum total and 12,500 yen; (c) if the sum total of the amount of those life insurance premiums exceeds 50,000 yen: 37,500 yen; (5) if there is an amount of non-life insurance premiums (meaning the non-life insurance premiums prescribed in Article 77, paragraph (1) (Non-Life Insurance Premium Deduction) of the new Act; the same applies hereinafter) declared in a salary income earner's return for insurance premium deduction, the amount set forth below for each of the following cases: (a) if all of the amount of those non-life insurance premiums relates to contracts prescribed in Article 77, paragraph (1), item (i) of the new Act: the sum total of those amounts (or 2,000 yen, if that sum total exceeds 2,000 yen); (b) if all of the amount of those non-life insurance premiums relates to contracts prescribed in Article 77, paragraph (1), item (ii) of the new Act: the sum total of those amounts (or 10,000 yen, if that sum total exceeds 10,000 yen); (c) if the amount of those non-life insurance premiums includes both amounts relating to contracts prescribed in Article 77, paragraph (1), item (i) of the new Act and amounts relating to contracts prescribed in item (ii) of that paragraph: the sum total of those amounts (or 10,000 yen, if that sum total exceeds 10,000 yen); provided, however, that if the amount relating to contracts prescribed in item (i) of that paragraph exceeds 2,000 yen and the amount relating to contracts prescribed in item (ii) of that paragraph is less than 8,000 yen, it is the sum total of 2,000 yen and the amount relating to contracts prescribed in item (ii) of that paragraph. (ii) If the salary income earner's return for deduction for Dependents, etc. states that the Resident is a Person with a Disability, an aged person, a widow, or a working student (if that working student is a student set forth in Article 2, paragraph (1), item (xxxii), (b) (Definitions) of the new Act, where, in addition to that declaration stating that the Resident is a working student, the documents prescribed in Article 194, paragraph (3) (Salary Income Earner's Return for Deduction for Dependents, Etc.) of the new Act have been submitted or presented), find the amount arrived at when 97,500 yen for each of these categories that applies (or 137,500 yen, if the declaration states that the Resident is a Person with a Particular Disability), and, if that declaration states that there is a Person with a Disability among the Resident's dependents and similar persons, 97,500 yen for each such Person with a Disability (or 137,500 yen, if the declaration states that the person is a Person with a Particular Disability), are deducted from the amount found under (i). (iii) Next, from the amount found under (i) and (ii), (1) if there is a Claimable Spouse declared in the salary income earner's return for deduction for Dependents, etc., (a) where there is a dependent declared in that declaration, deduct the sum total of the amount of the spousal deduction, the amount of the deduction for Dependents under Article 84, paragraph (1) (Deduction for Dependents) of the new Act as replaced pursuant to the provisions of Article 3, paragraph (1) of the Supplementary Provisions, and the amount of the basic personal exemption; (b) where there is no dependent declared in that declaration, deduct the sum total of the amount of the spousal deduction and the amount of the basic personal exemption; (2) if there is no Claimable Spouse declared in the salary income earner's return for deduction for Dependents, etc., (a) where there is a dependent declared in that declaration, (A) except where (B) applies, deduct the sum total of the amount of the deduction for Dependents under Article 84, paragraph (1) of the new Act as replaced pursuant to the provisions of Article 3, paragraph (1) of the Supplementary Provisions and the amount of the basic personal exemption; (B) where that declaration states that the provisions of Article 84, paragraph (2) of the new Act as replaced pursuant to the provisions of Article 3, paragraph (1) of the Supplementary Provisions apply, deduct the sum total of the amount of the deduction for Dependents under paragraphs (1) and (2) of that Article and the amount of the basic personal exemption; (b) where there is no dependent declared in that declaration, deduct the amount of the basic personal exemption; and find the remainder in each case. (iv) Find the applicable row of the "Taxable salary income amount" column according to the remainder found under (iii); the amount stated in the "Tax amount" column of that row is the tax amount sought. (v) When finding the tax amount under (i) through (iv), if the remainder found under (iii) of a Resident whose remainder is 2,000,000 yen or more includes a fraction of less than 1,000 yen, the amount obtained by discarding that fraction is deemed to be the remainder, and if the tax amount of that Resident includes a fraction of less than 100 yen, the amount obtained by discarding that fraction is the tax amount sought.
Attached Table to Appended Table V of the Supplementary Provisions
(1)
| Amount of salary or other wage | Amount of salary or other wage after the salary income deduction | Amount of salary or other wage | Amount of salary or other wage after the salary income deduction | Amount of salary or other wage | Amount of salary or other wage after the salary income deduction | |||
| At least | Less than | At least | Less than | At least | Less than | |||
| yen | yen | yen | yen | yen | yen | yen | yen | yen |
| Less than 323,125 yen | Less than 178,500 yen | 420,000 | 422,000 | 256,000 | 520,000 | 522,000 | 336,000 | |
| 323,125 | 324,000 | 178,500 | 422,000 | 424,000 | 257,600 | 522,000 | 524,000 | 337,600 |
| 324,000 | 326,000 | 179,200 | 424,000 | 426,000 | 259,200 | 524,000 | 526,000 | 339,200 |
| 326,000 | 328,000 | 180,800 | 426,000 | 428,000 | 260,800 | 526,000 | 528,000 | 340,800 |
| 328,000 | 330,000 | 182,400 | 428,000 | 430,000 | 262,400 | 528,000 | 530,000 | 342,400 |
| 330,000 | 332,000 | 184,000 | 430,000 | 432,000 | 264,000 | 530,000 | 532,000 | 344,000 |
| 332,000 | 334,000 | 185,600 | 432,000 | 434,000 | 265,600 | 532,000 | 534,000 | 345,600 |
| 334,000 | 336,000 | 187,200 | 434,000 | 436,000 | 267,200 | 534,000 | 536,000 | 347,200 |
| 336,000 | 338,000 | 188,800 | 436,000 | 438,000 | 268,800 | 536,000 | 538,000 | 348,800 |
| 338,000 | 340,000 | 190,400 | 438,000 | 440,000 | 270,400 | 538,000 | 540,000 | 350,400 |
| 340,000 | 342,000 | 192,000 | 440,000 | 442,000 | 272,000 | 540,000 | 542,000 | 352,000 |
| 342,000 | 344,000 | 193,600 | 442,000 | 444,000 | 273,600 | 542,000 | 544,000 | 353,600 |
| 344,000 | 346,000 | 195,200 | 444,000 | 446,000 | 275,200 | 544,000 | 546,000 | 355,200 |
| 346,000 | 348,000 | 196,800 | 446,000 | 448,000 | 276,800 | 546,000 | 548,000 | 356,800 |
| 348,000 | 350,000 | 198,400 | 448,000 | 450,000 | 278,400 | 548,000 | 550,000 | 358,400 |
| 350,000 | 352,000 | 200,000 | 450,000 | 452,000 | 280,000 | 550,000 | 552,000 | 360,000 |
| 352,000 | 354,000 | 201,600 | 452,000 | 454,000 | 281,600 | 552,000 | 554,000 | 361,600 |
| 354,000 | 356,000 | 203,200 | 454,000 | 456,000 | 283,200 | 554,000 | 556,000 | 363,200 |
| 356,000 | 358,000 | 204,800 | 456,000 | 458,000 | 284,800 | 556,000 | 558,000 | 364,800 |
| 358,000 | 360,000 | 206,400 | 458,000 | 460,000 | 286,400 | 558,000 | 560,000 | 366,400 |
| 360,000 | 362,000 | 208,000 | 460,000 | 462,000 | 288,000 | 560,000 | 562,000 | 368,000 |
| 362,000 | 364,000 | 209,600 | 462,000 | 464,000 | 289,600 | 562,000 | 564,000 | 369,600 |
| 364,000 | 366,000 | 211,200 | 464,000 | 466,000 | 291,200 | 564,000 | 566,000 | 371,200 |
| 366,000 | 368,000 | 212,800 | 466,000 | 468,000 | 292,800 | 566,000 | 568,000 | 372,800 |
| 368,000 | 370,000 | 214,400 | 468,000 | 470,000 | 294,400 | 568,000 | 570,000 | 374,400 |
| 370,000 | 372,000 | 216,000 | 470,000 | 472,000 | 296,000 | 570,000 | 572,000 | 376,000 |
| 372,000 | 374,000 | 217,600 | 472,000 | 474,000 | 297,600 | 572,000 | 574,000 | 377,600 |
| 374,000 | 376,000 | 219,200 | 474,000 | 476,000 | 299,200 | 574,000 | 576,000 | 379,200 |
| 376,000 | 378,000 | 220,800 | 476,000 | 478,000 | 300,800 | 576,000 | 578,000 | 380,800 |
| 378,000 | 380,000 | 222,400 | 478,000 | 480,000 | 302,400 | 578,000 | 580,000 | 382,400 |
| 380,000 | 382,000 | 224,000 | 480,000 | 482,000 | 304,000 | 580,000 | 582,000 | 384,000 |
| 382,000 | 384,000 | 225,600 | 482,000 | 484,000 | 305,600 | 582,000 | 584,000 | 385,600 |
| 384,000 | 386,000 | 227,200 | 484,000 | 486,000 | 307,200 | 584,000 | 586,000 | 387,200 |
| 386,000 | 388,000 | 228,800 | 486,000 | 488,000 | 308,800 | 586,000 | 588,000 | 388,800 |
| 388,000 | 390,000 | 230,400 | 488,000 | 490,000 | 310,400 | 588,000 | 590,000 | 390,400 |
| 390,000 | 392,000 | 232,000 | 490,000 | 492,000 | 312,000 | 590,000 | 592,000 | 392,000 |
| 392,000 | 394,000 | 233,600 | 492,000 | 494,000 | 313,600 | 592,000 | 594,000 | 393,600 |
| 394,000 | 396,000 | 235,200 | 494,000 | 496,000 | 315,200 | 594,000 | 596,000 | 395,200 |
| 396,000 | 398,000 | 236,800 | 496,000 | 498,000 | 316,800 | 596,000 | 598,000 | 396,800 |
| 398,000 | 400,000 | 238,400 | 498,000 | 500,000 | 318,400 | 598,000 | 600,000 | 398,400 |
| 400,000 | 402,000 | 240,000 | 500,000 | 502,000 | 320,000 | 600,000 | 602,000 | 400,000 |
| 402,000 | 404,000 | 241,600 | 502,000 | 504,000 | 321,600 | 602,000 | 604,000 | 401,600 |
| 404,000 | 406,000 | 243,200 | 504,000 | 506,000 | 323,200 | 604,000 | 606,000 | 403,200 |
| 406,000 | 408,000 | 244,800 | 506,000 | 508,000 | 324,800 | 606,000 | 608,000 | 404,800 |
| 408,000 | 410,000 | 246,400 | 508,000 | 510,000 | 326,400 | 608,000 | 610,000 | 406,400 |
| 410,000 | 412,000 | 248,000 | 510,000 | 512,000 | 328,000 | 610,000 | 612,000 | 408,000 |
| 412,000 | 414,000 | 249,600 | 512,000 | 514,000 | 329,600 | 612,000 | 614,000 | 409,600 |
| 414,000 | 416,000 | 251,200 | 514,000 | 516,000 | 331,200 | 614,000 | 616,000 | 411,200 |
| 416,000 | 418,000 | 252,800 | 516,000 | 518,000 | 332,800 | 616,000 | 618,000 | 412,800 |
| 418,000 | 420,000 | 254,400 | 518,000 | 520,000 | 334,400 | 618,000 | 620,000 | 414,400 |
(2)
| Amount of salary or other wage | Amount of salary or other wage after the salary income deduction | Amount of salary or other wage | Amount of salary or other wage after the salary income deduction | Amount of salary or other wage | Amount of salary or other wage after the salary income deduction | |||
| At least | Less than | At least | Less than | At least | Less than | |||
| yen | yen | yen | yen | yen | yen | yen | yen | yen |
| 620,000 | 622,000 | 416,000 | 720,000 | 722,000 | 496,000 | 820,000 | 822,000 | 576,000 |
| 622,000 | 624,000 | 417,600 | 722,000 | 724,000 | 497,600 | 822,000 | 824,000 | 577,600 |
| 624,000 | 626,000 | 419,200 | 724,000 | 726,000 | 499,200 | 824,000 | 826,000 | 579,200 |
| 626,000 | 628,000 | 420,800 | 726,000 | 728,000 | 500,800 | 826,000 | 828,000 | 580,800 |
| 628,000 | 630,000 | 422,400 | 728,000 | 730,000 | 502,400 | 828,000 | 830,000 | 582,400 |
| 630,000 | 632,000 | 424,000 | 730,000 | 732,000 | 504,000 | 830,000 | 832,000 | 584,000 |
| 632,000 | 634,000 | 425,600 | 732,000 | 734,000 | 505,600 | 832,000 | 834,000 | 585,600 |
| 634,000 | 636,000 | 427,200 | 734,000 | 736,000 | 507,200 | 834,000 | 836,000 | 587,200 |
| 636,000 | 638,000 | 428,800 | 736,000 | 738,000 | 508,800 | 836,000 | 838,000 | 588,800 |
| 638,000 | 640,000 | 430,400 | 738,000 | 740,000 | 510,400 | 838,000 | 840,000 | 590,400 |
| 640,000 | 642,000 | 432,000 | 740,000 | 742,000 | 512,000 | 840,000 | 842,000 | 592,000 |
| 642,000 | 644,000 | 433,600 | 742,000 | 744,000 | 513,600 | 842,000 | 844,000 | 593,600 |
| 644,000 | 646,000 | 435,200 | 744,000 | 746,000 | 515,200 | 844,000 | 846,000 | 595,200 |
| 646,000 | 648,000 | 436,800 | 746,000 | 748,000 | 516,800 | 846,000 | 848,000 | 596,800 |
| 648,000 | 650,000 | 438,400 | 748,000 | 750,000 | 518,400 | 848,000 | 850,000 | 598,400 |
| 650,000 | 652,000 | 440,000 | 750,000 | 752,000 | 520,000 | 850,000 | 852,000 | 600,000 |
| 652,000 | 654,000 | 441,600 | 752,000 | 754,000 | 521,600 | 852,000 | 854,000 | 601,600 |
| 654,000 | 656,000 | 443,200 | 754,000 | 756,000 | 523,200 | 854,000 | 856,000 | 603,200 |
| 656,000 | 658,000 | 444,800 | 756,000 | 758,000 | 524,800 | 856,000 | 858,000 | 604,800 |
| 658,000 | 660,000 | 446,400 | 758,000 | 760,000 | 526,400 | 858,000 | 860,000 | 606,400 |
| 660,000 | 662,000 | 448,000 | 760,000 | 762,000 | 528,000 | 860,000 | 862,000 | 608,000 |
| 662,000 | 664,000 | 449,600 | 762,000 | 764,000 | 529,600 | 862,000 | 864,000 | 609,600 |
| 664,000 | 666,000 | 451,200 | 764,000 | 766,000 | 531,200 | 864,000 | 866,000 | 611,200 |
| 666,000 | 668,000 | 452,800 | 766,000 | 768,000 | 532,800 | 866,000 | 868,000 | 612,800 |
| 668,000 | 670,000 | 454,400 | 768,000 | 770,000 | 534,400 | 868,000 | 870,000 | 614,400 |
| 670,000 | 672,000 | 456,000 | 770,000 | 772,000 | 536,000 | 870,000 | 872,000 | 616,000 |
| 672,000 | 674,000 | 457,600 | 772,000 | 774,000 | 537,600 | 872,000 | 874,000 | 617,600 |
| 674,000 | 676,000 | 459,200 | 774,000 | 776,000 | 539,200 | 874,000 | 876,000 | 619,200 |
| 676,000 | 678,000 | 460,800 | 776,000 | 778,000 | 540,800 | 876,000 | 878,000 | 620,800 |
| 678,000 | 680,000 | 462,400 | 778,000 | 780,000 | 542,400 | 878,000 | 880,000 | 622,400 |
| 680,000 | 682,000 | 464,000 | 780,000 | 782,000 | 544,000 | 880,000 | 882,000 | 624,000 |
| 682,000 | 684,000 | 465,600 | 782,000 | 784,000 | 545,600 | 882,000 | 884,000 | 625,600 |
| 684,000 | 686,000 | 467,200 | 784,000 | 786,000 | 547,200 | 884,000 | 886,000 | 627,200 |
| 686,000 | 688,000 | 468,800 | 786,000 | 788,000 | 548,800 | 886,000 | 888,000 | 628,800 |
| 688,000 | 690,000 | 470,400 | 788,000 | 790,000 | 550,400 | 888,000 | 890,000 | 630,400 |
| 690,000 | 692,000 | 472,000 | 790,000 | 792,000 | 552,000 | 890,000 | 892,000 | 632,000 |
| 692,000 | 694,000 | 473,600 | 792,000 | 794,000 | 553,600 | 892,000 | 894,000 | 633,600 |
| 694,000 | 696,000 | 475,200 | 794,000 | 796,000 | 555,200 | 894,000 | 896,000 | 635,200 |
| 696,000 | 698,000 | 476,800 | 796,000 | 798,000 | 556,800 | 896,000 | 898,000 | 636,800 |
| 698,000 | 700,000 | 478,400 | 798,000 | 800,000 | 558,400 | 898,000 | 900,000 | 638,400 |
| 700,000 | 702,000 | 480,000 | 800,000 | 802,000 | 560,000 | 900,000 | 902,000 | 640,000 |
| 702,000 | 704,000 | 481,600 | 802,000 | 804,000 | 561,600 | 902,000 | 904,000 | 641,600 |
| 704,000 | 706,000 | 483,200 | 804,000 | 806,000 | 563,200 | 904,000 | 906,000 | 643,200 |
| 706,000 | 708,000 | 484,800 | 806,000 | 808,000 | 564,800 | 906,000 | 908,000 | 644,850 |
| 708,000 | 710,000 | 486,400 | 808,000 | 810,000 | 566,400 | 908,000 | 910,000 | 646,450 |
| 710,000 | 712,000 | 488,000 | 810,000 | 812,000 | 568,000 | 910,000 | 912,000 | 648,100 |
| 712,000 | 714,000 | 489,600 | 812,000 | 814,000 | 569,600 | 912,000 | 914,000 | 649,700 |
| 714,000 | 716,000 | 491,200 | 814,000 | 816,000 | 571,200 | 914,000 | 916,000 | 651,300 |
| 716,000 | 718,000 | 492,800 | 816,000 | 818,000 | 572,800 | 916,000 | 918,000 | 652,950 |
| 718,000 | 720,000 | 494,400 | 818,000 | 820,000 | 574,400 | 918,000 | 920,000 | 654,550 |
(3)
| Amount of salary or other wage | Amount of salary or other wage after the salary income deduction | Amount of salary or other wage | Amount of salary or other wage after the salary income deduction | Amount of salary or other wage | Amount of salary or other wage after the salary income deduction | |||
| At least | Less than | At least | Less than | At least | Less than | |||
| yen | yen | yen | yen | yen | yen | yen | yen | yen |
| 920,000 | 922,000 | 656,200 | 990,000 | 992,000 | 712,900 | 1,060,000 | 1,062,000 | 769,600 |
| 922,000 | 924,000 | 657,800 | 992,000 | 994,000 | 714,500 | 1,062,000 | 1,064,000 | 771,200 |
| 924,000 | 926,000 | 659,400 | 994,000 | 996,000 | 716,100 | 1,064,000 | 1,066,000 | 772,800 |
| 926,000 | 928,000 | 661,050 | 996,000 | 998,000 | 717,750 | 1,066,000 | 1,068,000 | 774,450 |
| 928,000 | 930,000 | 662,650 | 998,000 | 1,000,000 | 719,350 | 1,068,000 | 1,070,000 | 776,050 |
| 930,000 | 932,000 | 664,300 | 1,000,000 | 1,002,000 | 721,000 | 1,070,000 | 1,072,000 | 777,700 |
| 932,000 | 934,000 | 665,900 | 1,002,000 | 1,004,000 | 722,600 | 1,072,000 | 1,074,000 | 779,300 |
| 934,000 | 936,000 | 667,500 | 1,004,000 | 1,006,000 | 724,200 | 1,074,000 | 1,076,000 | 780,900 |
| 936,000 | 938,000 | 669,150 | 1,006,000 | 1,008,000 | 725,850 | 1,076,000 | 1,078,000 | 782,550 |
| 938,000 | 940,000 | 670,750 | 1,008,000 | 1,010,000 | 727,450 | 1,078,000 | 1,080,000 | 784,150 |
| 940,000 | 942,000 | 672,400 | 1,010,000 | 1,012,000 | 729,100 | 1,080,000 | 1,082,000 | 785,800 |
| 942,000 | 944,000 | 674,000 | 1,012,000 | 1,014,000 | 730,700 | 1,082,000 | 1,084,000 | 787,400 |
| 944,000 | 946,000 | 675,600 | 1,014,000 | 1,016,000 | 732,300 | 1,084,000 | 1,086,000 | 789,000 |
| 946,000 | 948,000 | 677,250 | 1,016,000 | 1,018,000 | 733,950 | 1,086,000 | 1,088,000 | 790,650 |
| 948,000 | 950,000 | 678,850 | 1,018,000 | 1,020,000 | 735,550 | 1,088,000 | 1,090,000 | 792,250 |
| 950,000 | 952,000 | 680,500 | 1,020,000 | 1,022,000 | 737,200 | 1,090,000 | 1,092,000 | 793,900 |
| 952,000 | 954,000 | 682,100 | 1,022,000 | 1,024,000 | 738,800 | 1,092,000 | 1,094,000 | 795,500 |
| 954,000 | 956,000 | 683,700 | 1,024,000 | 1,026,000 | 740,400 | 1,094,000 | 1,096,000 | 797,100 |
| 956,000 | 958,000 | 685,350 | 1,026,000 | 1,028,000 | 742,050 | 1,096,000 | 1,098,000 | 798,750 |
| 958,000 | 960,000 | 686,950 | 1,028,000 | 1,030,000 | 743,650 | 1,098,000 | 1,100,000 | 800,350 |
| 960,000 | 962,000 | 688,600 | 1,030,000 | 1,032,000 | 745,300 | 1,100,000 | 2,100,000 | The amount calculated by multiplying the amount of salary or other wage by 91%, less 199,000 yen |
| 962,000 | 964,000 | 690,200 | 1,032,000 | 1,034,000 | 746,900 | |||
| 964,000 | 966,000 | 691,800 | 1,034,000 | 1,036,000 | 748,500 | |||
| 966,000 | 968,000 | 693,450 | 1,036,000 | 1,038,000 | 750,150 | |||
| 968,000 | 970,000 | 695,050 | 1,038,000 | 1,040,000 | 751,750 | |||
| 970,000 | 972,000 | 696,700 | 1,040,000 | 1,042,000 | 753,400 | 2,100,000 | 4,100,000 | The amount calculated by multiplying the amount of salary or other wage by 96%, less 304,000 yen |
| 972,000 | 974,000 | 698,300 | 1,042,000 | 1,044,000 | 755,000 | |||
| 974,000 | 976,000 | 699,900 | 1,044,000 | 1,046,000 | 756,600 | |||
| 976,000 | 978,000 | 701,550 | 1,046,000 | 1,048,000 | 758,250 | |||
| 978,000 | 980,000 | 703,150 | 1,048,000 | 1,050,000 | 759,850 | |||
| 980,000 | 982,000 | 704,800 | 1,050,000 | 1,052,000 | 761,500 | 4,100,000 yen or more | The amount of salary or other wage less 468,000 yen | |
| 982,000 | 984,000 | 706,400 | 1,052,000 | 1,054,000 | 763,100 | |||
| 984,000 | 986,000 | 708,000 | 1,054,000 | 1,056,000 | 764,700 | |||
| 986,000 | 988,000 | 709,650 | 1,056,000 | 1,058,000 | 766,350 | |||
| 988,000 | 990,000 | 711,250 | 1,058,000 | 1,060,000 | 767,950 | |||
(Remarks) To find the amount of salary or other wage after the salary income deduction, find the applicable row of the "Amount of salary or other wage" column according to the amount of salary or other wage for the year; the amount stated in the "Amount of salary or other wage after the salary income deduction" column of that row is the amount of salary or other wage after the salary income deduction for that amount of salary or other wage. In this case, if the amount of salary or other wage after the salary income deduction of a Resident whose amount of salary or other wage is 1,100,000 yen or more includes a fraction of less than one yen, the amount obtained by discarding that fraction is the amount of salary or other wage after the salary income deduction sought.
（一）
| 課税給与所得金額 | 税額 | 課税給与所得金額 | 税額 | 課税給与所得金額 | 税額 | |||
| 以上 | 未満 | 以上 | 未満 | 以上 | 未満 | |||
| 円 | 円 | 円 | 円 | 円 | 円 | 円 | 円 | 円 |
| １，０００円未満 | ０ | ５０，０００ | ５１，０００ | ５，０００ | １３７，０００ | １３９，０００ | １３，７００ | |
| １，０００ | ２，０００ | １００ | ５１，０００ | ５２，０００ | ５，１００ | １３９，０００ | １４１，０００ | １３，９００ |
| ２，０００ | ３，０００ | ２００ | ５２，０００ | ５３，０００ | ５，２００ | １４１，０００ | １４３，０００ | １４，１００ |
| ３，０００ | ４，０００ | ３００ | ５３，０００ | ５４，０００ | ５，３００ | １４３，０００ | １４５，０００ | １４，３００ |
| ４，０００ | ５，０００ | ４００ | ５４，０００ | ５５，０００ | ５，４００ | １４５，０００ | １４７，０００ | １４，５００ |
| ５，０００ | ６，０００ | ５００ | ５５，０００ | ５６，０００ | ５，５００ | １４７，０００ | １４９，０００ | １４，７００ |
| ６，０００ | ７，０００ | ６００ | ５６，０００ | ５７，０００ | ５，６００ | １４９，０００ | １５１，０００ | １４，９００ |
| ７，０００ | ８，０００ | ７００ | ５７，０００ | ５８，０００ | ５，７００ | １５１，０００ | １５３，０００ | １５，１００ |
| ８，０００ | ９，０００ | ８００ | ５８，０００ | ５９，０００ | ５，８００ | １５３，０００ | １５５，０００ | １５，３００ |
| ９，０００ | １０，０００ | ９００ | ５９，０００ | ６０，０００ | ５，９００ | １５５，０００ | １５７，０００ | １５，５００ |
| １０，０００ | １１，０００ | １，０００ | ６０，０００ | ６１，０００ | ６，０００ | １５７，０００ | １５９，０００ | １５，７００ |
| １１，０００ | １２，０００ | １，１００ | ６１，０００ | ６２，０００ | ６，１００ | １５９，０００ | １６１，０００ | １５，９００ |
| １２，０００ | １３，０００ | １，２００ | ６２，０００ | ６３，０００ | ６，２００ | １６１，０００ | １６３，０００ | １６，１００ |
| １３，０００ | １４，０００ | １，３００ | ６３，０００ | ６５，０００ | ６，３００ | １６３，０００ | １６５，０００ | １６，３００ |
| １４，０００ | １５，０００ | １，４００ | ６５，０００ | ６７，０００ | ６，５００ | １６５，０００ | １６７，０００ | １６，５００ |
| １５，０００ | １６，０００ | １，５００ | ６７，０００ | ６９，０００ | ６，７００ | １６７，０００ | １６９，０００ | １６，７００ |
| １６，０００ | １７，０００ | １，６００ | ６９，０００ | ７１，０００ | ６，９００ | １６９，０００ | １７１，０００ | １６，９００ |
| １７，０００ | １８，０００ | １，７００ | ７１，０００ | ７３，０００ | ７，１００ | １７１，０００ | １７３，０００ | １７，１００ |
| １８，０００ | １９，０００ | １，８００ | ７３，０００ | ７５，０００ | ７，３００ | １７３，０００ | １７５，０００ | １７，３００ |
| １９，０００ | ２０，０００ | １，９００ | ７５，０００ | ７７，０００ | ７，５００ | １７５，０００ | １７７，０００ | １７，５００ |
| ２０，０００ | ２１，０００ | ２，０００ | ７７，０００ | ７９，０００ | ７，７００ | １７７，０００ | １７９，０００ | １７，７００ |
| ２１，０００ | ２２，０００ | ２，１００ | ７９，０００ | ８１，０００ | ７，９００ | １７９，０００ | １８１，０００ | １７，９００ |
| ２２，０００ | ２３，０００ | ２，２００ | ８１，０００ | ８３，０００ | ８，１００ | １８１，０００ | １８３，０００ | １８，１００ |
| ２３，０００ | ２４，０００ | ２，３００ | ８３，０００ | ８５，０００ | ８，３００ | １８３，０００ | １８５，０００ | １８，３００ |
| ２４，０００ | ２５，０００ | ２，４００ | ８５，０００ | ８７，０００ | ８，５００ | １８５，０００ | １８７，０００ | １８，５００ |
| ２５，０００ | ２６，０００ | ２，５００ | ８７，０００ | ８９，０００ | ８，７００ | １８７，０００ | １８９，０００ | １８，７００ |
| ２６，０００ | ２７，０００ | ２，６００ | ８９，０００ | ９１，０００ | ８，９００ | １８９，０００ | １９１，０００ | １８，９００ |
| ２７，０００ | ２８，０００ | ２，７００ | ９１，０００ | ９３，０００ | ９，１００ | １９１，０００ | １９３，０００ | １９，１００ |
| ２８，０００ | ２９，０００ | ２，８００ | ９３，０００ | ９５，０００ | ９，３００ | １９３，０００ | １９５，０００ | １９，３００ |
| ２９，０００ | ３０，０００ | ２，９００ | ９５，０００ | ９７，０００ | ９，５００ | １９５，０００ | １９８，０００ | １９，５００ |
| ３０，０００ | ３１，０００ | ３，０００ | ９７，０００ | ９９，０００ | ９，７００ | １９８，０００ | ２０１，０００ | １９，８００ |
| ３１，０００ | ３２，０００ | ３，１００ | ９９，０００ | １０１，０００ | ９，９００ | ２０１，０００ | ２０４，０００ | ２０，１００ |
| ３２，０００ | ３３，０００ | ３，２００ | １０１，０００ | １０３，０００ | １０，１００ | ２０４，０００ | ２０７，０００ | ２０，４００ |
| ３３，０００ | ３４，０００ | ３，３００ | １０３，０００ | １０５，０００ | １０，３００ | ２０７，０００ | ２１０，０００ | ２０，７００ |
| ３４，０００ | ３５，０００ | ３，４００ | １０５，０００ | １０７，０００ | １０，５００ | ２１０，０００ | ２１３，０００ | ２１，０００ |
| ３５，０００ | ３６，０００ | ３，５００ | １０７，０００ | １０９，０００ | １０，７００ | ２１３，０００ | ２１６，０００ | ２１，３００ |
| ３６，０００ | ３７，０００ | ３，６００ | １０９，０００ | １１１，０００ | １０，９００ | ２１６，０００ | ２１９，０００ | ２１，６００ |
| ３７，０００ | ３８，０００ | ３，７００ | １１１，０００ | １１３，０００ | １１，１００ | ２１９，０００ | ２２２，０００ | ２１，９００ |
| ３８，０００ | ３９，０００ | ３，８００ | １１３，０００ | １１５，０００ | １１，３００ | ２２２，０００ | ２２５，０００ | ２２，２００ |
| ３９，０００ | ４０，０００ | ３，９００ | １１５，０００ | １１７，０００ | １１，５００ | ２２５，０００ | ２２８，０００ | ２２，５００ |
| ４０，０００ | ４１，０００ | ４，０００ | １１７，０００ | １１９，０００ | １１，７００ | ２２８，０００ | ２３１，０００ | ２２，８００ |
| ４１，０００ | ４２，０００ | ４，１００ | １１９，０００ | １２１，０００ | １１，９００ | ２３１，０００ | ２３４，０００ | ２３，１００ |
| ４２，０００ | ４３，０００ | ４，２００ | １２１，０００ | １２３，０００ | １２，１００ | ２３４，０００ | ２３７，０００ | ２３，４００ |
| ４３，０００ | ４４，０００ | ４，３００ | １２３，０００ | １２５，０００ | １２，３００ | ２３７，０００ | ２４０，０００ | ２３，７００ |
| ４４，０００ | ４５，０００ | ４，４００ | １２５，０００ | １２７，０００ | １２，５００ | ２４０，０００ | ２４３，０００ | ２４，０００ |
| ４５，０００ | ４６，０００ | ４，５００ | １２７，０００ | １２９，０００ | １２，７００ | ２４３，０００ | ２４６，０００ | ２４，３００ |
| ４６，０００ | ４７，０００ | ４，６００ | １２９，０００ | １３１，０００ | １２，９００ | ２４６，０００ | ２４９，０００ | ２４，６００ |
| ４７，０００ | ４８，０００ | ４，７００ | １３１，０００ | １３３，０００ | １３，１００ | ２４９，０００ | ２５２，０００ | ２４，９００ |
| ４８，０００ | ４９，０００ | ４，８００ | １３３，０００ | １３５，０００ | １３，３００ | ２５２，０００ | ２５５，０００ | ２５，２００ |
| ４９，０００ | ５０，０００ | ４，９００ | １３５，０００ | １３７，０００ | １３，５００ | ２５５，０００ | ２５８，０００ | ２５，５００ |
（二）
| 課税給与所得金額 | 税額 | 課税給与所得金額 | 税額 | 課税給与所得金額 | 税額 | |||
| 以上 | 未満 | 以上 | 未満 | 以上 | 未満 | |||
| 円 | 円 | 円 | 円 | 円 | 円 | 円 | 円 | 円 |
| ２５８，０００ | ２６１，０００ | ２５，８００ | ４１４，０００ | ４１８，０００ | ４４，２００ | ６１４，０００ | ６１８，０００ | ６９，６００ |
| ２６１，０００ | ２６４，０００ | ２６，１００ | ４１８，０００ | ４２２，０００ | ４４，７００ | ６１８，０００ | ６２２，０００ | ７０，２００ |
| ２６４，０００ | ２６７，０００ | ２６，４００ | ４２２，０００ | ４２６，０００ | ４５，２００ | ６２２，０００ | ６２６，０００ | ７０，８００ |
| ２６７，０００ | ２７０，０００ | ２６，７００ | ４２６，０００ | ４３０，０００ | ４５，７００ | ６２６，０００ | ６３０，０００ | ７１，４００ |
| ２７０，０００ | ２７３，０００ | ２７，０００ | ４３０，０００ | ４３４，０００ | ４６，２００ | ６３０，０００ | ６３４，０００ | ７２，０００ |
| ２７３，０００ | ２７６，０００ | ２７，３００ | ４３４，０００ | ４３８，０００ | ４６，７００ | ６３４，０００ | ６３８，０００ | ７２，６００ |
| ２７６，０００ | ２７９，０００ | ２７，６００ | ４３８，０００ | ４４２，０００ | ４７，２００ | ６３８，０００ | ６４２，０００ | ７３，２００ |
| ２７９，０００ | ２８２，０００ | ２７，９００ | ４４２，０００ | ４４６，０００ | ４７，７００ | ６４２，０００ | ６４６，０００ | ７３，８００ |
| ２８２，０００ | ２８５，０００ | ２８，２００ | ４４６，０００ | ４５０，０００ | ４８，２００ | ６４６，０００ | ６５０，０００ | ７４，４００ |
| ２８５，０００ | ２８８，０００ | ２８，５００ | ４５０，０００ | ４５４，０００ | ４８，７００ | ６５０，０００ | ６５５，０００ | ７５，０００ |
| ２８８，０００ | ２９１，０００ | ２８，８００ | ４５４，０００ | ４５８，０００ | ４９，２００ | ６５５，０００ | ６６０，０００ | ７５，７００ |
| ２９１，０００ | ２９４，０００ | ２９，１００ | ４５８，０００ | ４６２，０００ | ４９，７００ | ６６０，０００ | ６６５，０００ | ７６，５００ |
| ２９４，０００ | ２９７，０００ | ２９，４００ | ４６２，０００ | ４６６，０００ | ５０，２００ | ６６５，０００ | ６７０，０００ | ７７，２００ |
| ２９７，０００ | ３００，０００ | ２９，７００ | ４６６，０００ | ４７０，０００ | ５０，７００ | ６７０，０００ | ６７５，０００ | ７８，０００ |
| ３００，０００ | ３０３，０００ | ３０，０００ | ４７０，０００ | ４７４，０００ | ５１，２００ | ６７５，０００ | ６８０，０００ | ７８，７００ |
| ３０３，０００ | ３０６，０００ | ３０，３００ | ４７４，０００ | ４７８，０００ | ５１，７００ | ６８０，０００ | ６８５，０００ | ７９，５００ |
| ３０６，０００ | ３０９，０００ | ３０，７００ | ４７８，０００ | ４８２，０００ | ５２，２００ | ６８５，０００ | ６９０，０００ | ８０，２００ |
| ３０９，０００ | ３１２，０００ | ３１，１００ | ４８２，０００ | ４８６，０００ | ５２，７００ | ６９０，０００ | ６９５，０００ | ８１，０００ |
| ３１２，０００ | ３１５，０００ | ３１，５００ | ４８６，０００ | ４９０，０００ | ５３，２００ | ６９５，０００ | ７００，０００ | ８１，７００ |
| ３１５，０００ | ３１８，０００ | ３１，８００ | ４９０，０００ | ４９４，０００ | ５３，７００ | ７００，０００ | ７０５，０００ | ８２，５００ |
| ３１８，０００ | ３２１，０００ | ３２，２００ | ４９４，０００ | ４９８，０００ | ５４，２００ | ７０５，０００ | ７１０，０００ | ８３，２００ |
| ３２１，０００ | ３２４，０００ | ３２，６００ | ４９８，０００ | ５０２，０００ | ５４，７００ | ７１０，０００ | ７１５，０００ | ８４，０００ |
| ３２４，０００ | ３２７，０００ | ３３，０００ | ５０２，０００ | ５０６，０００ | ５５，２００ | ７１５，０００ | ７２０，０００ | ８４，７００ |
| ３２７，０００ | ３３０，０００ | ３３，３００ | ５０６，０００ | ５１０，０００ | ５５，７００ | ７２０，０００ | ７２５，０００ | ８５，５００ |
| ３３０，０００ | ３３３，０００ | ３３，７００ | ５１０，０００ | ５１４，０００ | ５６，２００ | ７２５，０００ | ７３０，０００ | ８６，２００ |
| ３３３，０００ | ３３６，０００ | ３４，１００ | ５１４，０００ | ５１８，０００ | ５６，７００ | ７３０，０００ | ７３５，０００ | ８７，０００ |
| ３３６，０００ | ３３９，０００ | ３４，５００ | ５１８，０００ | ５２２，０００ | ５７，２００ | ７３５，０００ | ７４０，０００ | ８７，７００ |
| ３３９，０００ | ３４２，０００ | ３４，８００ | ５２２，０００ | ５２６，０００ | ５７，７００ | ７４０，０００ | ７４５，０００ | ８８，５００ |
| ３４２，０００ | ３４５，０００ | ３５，２００ | ５２６，０００ | ５３０，０００ | ５８，２００ | ７４５，０００ | ７５０，０００ | ８９，２００ |
| ３４５，０００ | ３４８，０００ | ３５，６００ | ５３０，０００ | ５３４，０００ | ５８，７００ | ７５０，０００ | ７５５，０００ | ９０，０００ |
| ３４８，０００ | ３５１，０００ | ３６，０００ | ５３４，０００ | ５３８，０００ | ５９，２００ | ７５５，０００ | ７６０，０００ | ９０，７００ |
| ３５１，０００ | ３５４，０００ | ３６，３００ | ５３８，０００ | ５４２，０００ | ５９，７００ | ７６０，０００ | ７６５，０００ | ９１，５００ |
| ３５４，０００ | ３５７，０００ | ３６，７００ | ５４２，０００ | ５４６，０００ | ６０，２００ | ７６５，０００ | ７７０，０００ | ９２，２００ |
| ３５７，０００ | ３６０，０００ | ３７，１００ | ５４６，０００ | ５５０，０００ | ６０，７００ | ７７０，０００ | ７７５，０００ | ９３，０００ |
| ３６０，０００ | ３６３，０００ | ３７，５００ | ５５０，０００ | ５５４，０００ | ６１，２００ | ７７５，０００ | ７８０，０００ | ９３，７００ |
| ３６３，０００ | ３６６，０００ | ３７，８００ | ５５４，０００ | ５５８，０００ | ６１，７００ | ７８０，０００ | ７８５，０００ | ９４，５００ |
| ３６６，０００ | ３６９，０００ | ３８，２００ | ５５８，０００ | ５６２，０００ | ６２，２００ | ７８５，０００ | ７９０，０００ | ９５，２００ |
| ３６９，０００ | ３７２，０００ | ３８，６００ | ５６２，０００ | ５６６，０００ | ６２，７００ | ７９０，０００ | ７９５，０００ | ９６，０００ |
| ３７２，０００ | ３７５，０００ | ３９，０００ | ５６６，０００ | ５７０，０００ | ６３，２００ | ７９５，０００ | ８００，０００ | ９６，７００ |
| ３７５，０００ | ３７８，０００ | ３９，３００ | ５７０，０００ | ５７４，０００ | ６３，７００ | ８００，０００ | ８０５，０００ | ９７，５００ |
| ３７８，０００ | ３８１，０００ | ３９，７００ | ５７４，０００ | ５７８，０００ | ６４，２００ | ８０５，０００ | ８１０，０００ | ９８，２００ |
| ３８１，０００ | ３８４，０００ | ４０，１００ | ５７８，０００ | ５８２，０００ | ６４，７００ | ８１０，０００ | ８１５，０００ | ９９，０００ |
| ３８４，０００ | ３８７，０００ | ４０，５００ | ５８２，０００ | ５８６，０００ | ６５，２００ | ８１５，０００ | ８２０，０００ | ９９，７００ |
| ３８７，０００ | ３９０，０００ | ４０，８００ | ５８６，０００ | ５９０，０００ | ６５，７００ | ８２０，０００ | ８２５，０００ | １００，５００ |
| ３９０，０００ | ３９４，０００ | ４１，２００ | ５９０，０００ | ５９４，０００ | ６６，２００ | ８２５，０００ | ８３０，０００ | １０１，２００ |
| ３９４，０００ | ３９８，０００ | ４１，７００ | ５９４，０００ | ５９８，０００ | ６６，７００ | ８３０，０００ | ８３５，０００ | １０２，０００ |
| ３９８，０００ | ４０２，０００ | ４２，２００ | ５９８，０００ | ６０２，０００ | ６７，２００ | ８３５，０００ | ８４０，０００ | １０２，７００ |
| ４０２，０００ | ４０６，０００ | ４２，７００ | ６０２，０００ | ６０６，０００ | ６７，８００ | ８４０，０００ | ８４５，０００ | １０３，５００ |
| ４０６，０００ | ４１０，０００ | ４３，２００ | ６０６，０００ | ６１０，０００ | ６８，４００ | ８４５，０００ | ８５０，０００ | １０４，２００ |
| ４１０，０００ | ４１４，０００ | ４３，７００ | ６１０，０００ | ６１４，０００ | ６９，０００ | ８５０，０００ | ８５５，０００ | １０５，０００ |
（三）
| 課税給与所得金額 | 税額 | 課税給与所得金額 | 税額 | 課税給与所得金額 | 税額 | |||
| 以上 | 未満 | 以上 | 未満 | 以上 | 未満 | |||
| 円 | 円 | 円 | 円 | 円 | 円 | 円 | 円 | 円 |
| ８５５，０００ | ８６０，０００ | １０５，７００ | １，１０５，０００ | １，１１０，０００ | １４７，３００ | １，３５５，０００ | １，３６０，０００ | １９３，４００ |
| ８６０，０００ | ８６５，０００ | １０６，５００ | １，１１０，０００ | １，１１５，０００ | １４８，２００ | １，３６０，０００ | １，３６５，０００ | １９４，４００ |
| ８６５，０００ | ８７０，０００ | １０７，２００ | １，１１５，０００ | １，１２０，０００ | １４９，１００ | １，３６５，０００ | １，３７０，０００ | １９５，３００ |
| ８７０，０００ | ８７５，０００ | １０８，０００ | １，１２０，０００ | １，１２５，０００ | １５０，０００ | １，３７０，０００ | １，３７５，０００ | １９６，３００ |
| ８７５，０００ | ８８０，０００ | １０８，７００ | １，１２５，０００ | １，１３０，０００ | １５０，８００ | １，３７５，０００ | １，３８０，０００ | １９７，２００ |
| ８８０，０００ | ８８５，０００ | １０９，５００ | １，１３０，０００ | １，１３５，０００ | １５１，７００ | １，３８０，０００ | １，３８５，０００ | １９８，２００ |
| ８８５，０００ | ８９０，０００ | １１０，２００ | １，１３５，０００ | １，１４０，０００ | １５２，６００ | １，３８５，０００ | １，３９０，０００ | １９９，１００ |
| ８９０，０００ | ８９５，０００ | １１１，０００ | １，１４０，０００ | １，１４５，０００ | １５３，５００ | １，３９０，０００ | １，３９５，０００ | ２００，１００ |
| ８９５，０００ | ９００，０００ | １１１，７００ | １，１４５，０００ | １，１５０，０００ | １５４，３００ | １，３９５，０００ | １，４００，０００ | ２０１，０００ |
| ９００，０００ | ９０５，０００ | １１２，５００ | １，１５０，０００ | １，１５５，０００ | １５５，２００ | １，４００，０００ | １，４０５，０００ | ２０２，０００ |
| ９０５，０００ | ９１０，０００ | １１３，３００ | １，１５５，０００ | １，１６０，０００ | １５６，１００ | １，４０５，０００ | １，４１０，０００ | ２０２，９００ |
| ９１０，０００ | ９１５，０００ | １１４，１００ | １，１６０，０００ | １，１６５，０００ | １５７，０００ | １，４１０，０００ | １，４１５，０００ | ２０３，９００ |
| ９１５，０００ | ９２０，０００ | １１４，９００ | １，１６５，０００ | １，１７０，０００ | １５７，８００ | １，４１５，０００ | １，４２０，０００ | ２０４，８００ |
| ９２０，０００ | ９２５，０００ | １１５，８００ | １，１７０，０００ | １，１７５，０００ | １５８，７００ | １，４２０，０００ | １，４２５，０００ | ２０５，８００ |
| ９２５，０００ | ９３０，０００ | １１６，６００ | １，１７５，０００ | １，１８０，０００ | １５９，６００ | １，４２５，０００ | １，４３０，０００ | ２０６，７００ |
| ９３０，０００ | ９３５，０００ | １１７，４００ | １，１８０，０００ | １，１８５，０００ | １６０，５００ | １，４３０，０００ | １，４３５，０００ | ２０７，７００ |
| ９３５，０００ | ９４０，０００ | １１８，２００ | １，１８５，０００ | １，１９０，０００ | １６１，３００ | １，４３５，０００ | １，４４０，０００ | ２０８，６００ |
| ９４０，０００ | ９４５，０００ | １１９，１００ | １，１９０，０００ | １，１９５，０００ | １６２，２００ | １，４４０，０００ | １，４４５，０００ | ２０９，６００ |
| ９４５，０００ | ９５０，０００ | １１９，９００ | １，１９５，０００ | １，２００，０００ | １６３，１００ | １，４４５，０００ | １，４５０，０００ | ２１０，５００ |
| ９５０，０００ | ９５５，０００ | １２０，７００ | １，２００，０００ | １，２０５，０００ | １６４，０００ | １，４５０，０００ | １，４５５，０００ | ２１１，５００ |
| ９５５，０００ | ９６０，０００ | １２１，５００ | １，２０５，０００ | １，２１０，０００ | １６４，９００ | １，４５５，０００ | １，４６０，０００ | ２１２，４００ |
| ９６０，０００ | ９６５，０００ | １２２，４００ | １，２１０，０００ | １，２１５，０００ | １６５，９００ | １，４６０，０００ | １，４６５，０００ | ２１３，４００ |
| ９６５，０００ | ９７０，０００ | １２３，２００ | １，２１５，０００ | １，２２０，０００ | １６６，８００ | １，４６５，０００ | １，４７０，０００ | ２１４，３００ |
| ９７０，０００ | ９７５，０００ | １２４，０００ | １，２２０，０００ | １，２２５，０００ | １６７，８００ | １，４７０，０００ | １，４７５，０００ | ２１５，３００ |
| ９７５，０００ | ９８０，０００ | １２４，８００ | １，２２５，０００ | １，２３０，０００ | １６８，７００ | １，４７５，０００ | １，４８０，０００ | ２１６，２００ |
| ９８０，０００ | ９８５，０００ | １２５，７００ | １，２３０，０００ | １，２３５，０００ | １６９，７００ | １，４８０，０００ | １，４８５，０００ | ２１７，２００ |
| ９８５，０００ | ９９０，０００ | １２６，５００ | １，２３５，０００ | １，２４０，０００ | １７０，６００ | １，４８５，０００ | １，４９０，０００ | ２１８，１００ |
| ９９０，０００ | ９９５，０００ | １２７，３００ | １，２４０，０００ | １，２４５，０００ | １７１，６００ | １，４９０，０００ | １，４９５，０００ | ２１９，１００ |
| ９９５，０００ | １，０００，０００ | １２８，１００ | １，２４５，０００ | １，２５０，０００ | １７２，５００ | １，４９５，０００ | １，５００，０００ | ２２０，０００ |
| １，０００，０００ | １，００５，０００ | １２９，０００ | １，２５０，０００ | １，２５５，０００ | １７３，５００ | １，５００，０００ | １，５０５，０００ | ２２１，０００ |
| １，００５，０００ | １，０１０，０００ | １２９，８００ | １，２５５，０００ | １，２６０，０００ | １７４，４００ | １，５０５，０００ | １，５１０，０００ | ２２２，１００ |
| １，０１０，０００ | １，０１５，０００ | １３０，７００ | １，２６０，０００ | １，２６５，０００ | １７５，４００ | １，５１０，０００ | １，５１５，０００ | ２２３，２００ |
| １，０１５，０００ | １，０２０，０００ | １３１，６００ | １，２６５，０００ | １，２７０，０００ | １７６，３００ | １，５１５，０００ | １，５２０，０００ | ２２４，３００ |
| １，０２０，０００ | １，０２５，０００ | １３２，５００ | １，２７０，０００ | １，２７５，０００ | １７７，３００ | １，５２０，０００ | １，５２５，０００ | ２２５，４００ |
| １，０２５，０００ | １，０３０，０００ | １３３，３００ | １，２７５，０００ | １，２８０，０００ | １７８，２００ | １，５２５，０００ | １，５３０，０００ | ２２６，５００ |
| １，０３０，０００ | １，０３５，０００ | １３４，２００ | １，２８０，０００ | １，２８５，０００ | １７９，２００ | １，５３０，０００ | １，５３５，０００ | ２２７，６００ |
| １，０３５，０００ | １，０４０，０００ | １３５，１００ | １，２８５，０００ | １，２９０，０００ | １８０，１００ | １，５３５，０００ | １，５４０，０００ | ２２８，７００ |
| １，０４０，０００ | １，０４５，０００ | １３６，０００ | １，２９０，０００ | １，２９５，０００ | １８１，１００ | １，５４０，０００ | １，５４５，０００ | ２２９，８００ |
| １，０４５，０００ | １，０５０，０００ | １３６，８００ | １，２９５，０００ | １，３００，０００ | １８２，０００ | １，５４５，０００ | １，５５０，０００ | ２３０，９００ |
| １，０５０，０００ | １，０５５，０００ | １３７，７００ | １，３００，０００ | １，３０５，０００ | １８３，０００ | １，５５０，０００ | １，５５５，０００ | ２３２，１００ |
| １，０５５，０００ | １，０６０，０００ | １３８，６００ | １，３０５，０００ | １，３１０，０００ | １８３，９００ | １，５５５，０００ | １，５６０，０００ | ２３３，２００ |
| １，０６０，０００ | １，０６５，０００ | １３９，５００ | １，３１０，０００ | １，３１５，０００ | １８４，９００ | １，５６０，０００ | １，５６５，０００ | ２３４，３００ |
| １，０６５，０００ | １，０７０，０００ | １４０，３００ | １，３１５，０００ | １，３２０，０００ | １８５，８００ | １，５６５，０００ | １，５７０，０００ | ２３５，４００ |
| １，０７０，０００ | １，０７５，０００ | １４１，２００ | １，３２０，０００ | １，３２５，０００ | １８６，８００ | １，５７０，０００ | １，５７５，０００ | ２３６，５００ |
| １，０７５，０００ | １，０８０，０００ | １４２，１００ | １，３２５，０００ | １，３３０，０００ | １８７，７００ | １，５７５，０００ | １，５８０，０００ | ２３７，６００ |
| １，０８０，０００ | １，０８５，０００ | １４３，０００ | １，３３０，０００ | １，３３５，０００ | １８８，７００ | １，５８０，０００ | １，５８５，０００ | ２３８，７００ |
| １，０８５，０００ | １，０９０，０００ | １４３，８００ | １，３３５，０００ | １，３４０，０００ | １８９，６００ | １，５８５，０００ | １，５９０，０００ | ２３９，８００ |
| １，０９０，０００ | １，０９５，０００ | １４４，７００ | １，３４０，０００ | １，３４５，０００ | １９０，６００ | １，５９０，０００ | １，５９５，０００ | ２４０，９００ |
| １，０９５，０００ | １，１００，０００ | １４５，６００ | １，３４５，０００ | １，３５０，０００ | １９１，５００ | １，５９５，０００ | １，６００，０００ | ２４２，０００ |
| １，１００，０００ | １，１０５，０００ | １４６，５００ | １，３５０，０００ | １，３５５，０００ | １９２，５００ | １，６００，０００ | １，６０５，０００ | ２４３，２００ |
（四）
| 課税給与所得金額 | 税額 | 課税給与所得金額 | 税額 | 課税給与所得金額 | 税額 | |||
| 以上 | 未満 | 以上 | 未満 | 以上 | 未満 | |||
| 円 | 円 | 円 | 円 | 円 | 円 | 円 | 円 | |
| １，６０５，０００ | １，６１０，０００ | ２４４，３００ | １，８０５，０００ | １，８１０，０００ | ２８８，７００ | ２，０００，０００ | ２，５００，０００ | 課税給与所得金額に２５．５％を乗じて算出した金額から１７８，０００円を控除した金額 |
| １，６１０，０００ | １，６１５，０００ | ２４５，４００ | １，８１０，０００ | １，８１５，０００ | ２８９，８００ | |||
| １，６１５，０００ | １，６２０，０００ | ２４６，５００ | １，８１５，０００ | １，８２０，０００ | ２９０，９００ | |||
| １，６２０，０００ | １，６２５，０００ | ２４７，６００ | １，８２０，０００ | １，８２５，０００ | ２９２，０００ | |||
| １，６２５，０００ | １，６３０，０００ | ２４８，７００ | １，８２５，０００ | １，８３０，０００ | ２９３，１００ | |||
| １，６３０，０００ | １，６３５，０００ | ２４９，８００ | １，８３０，０００ | １，８３５，０００ | ２９４，２００ | ２，５００，０００ | ３，０００，０００ | 課税給与所得金額に２８．７％を乗じて算出した金額から２５８，０００円を控除した金額 |
| １，６３５，０００ | １，６４０，０００ | ２５０，９００ | １，８３５，０００ | １，８４０，０００ | ２９５，３００ | |||
| １，６４０，０００ | １，６４５，０００ | ２５２，０００ | １，８４０，０００ | １，８４５，０００ | ２９６，４００ | |||
| １，６４５，０００ | １，６５０，０００ | ２５３，１００ | １，８４５，０００ | １，８５０，０００ | ２９７，５００ | |||
| １，６５０，０００ | １，６５５，０００ | ２５４，３００ | １，８５０，０００ | １，８５５，０００ | ２９８，７００ | |||
| １，６５５，０００ | １，６６０，０００ | ２５５，４００ | １，８５５，０００ | １，８６０，０００ | ２９９，８００ | ３，０００，０００ | ３，５００，０００ | 課税給与所得金額に３２％を乗じて算出した金額から３５７，０００円を控除した金額 |
| １，６６０，０００ | １，６６５，０００ | ２５６，５００ | １，８６０，０００ | １，８６５，０００ | ３００，９００ | |||
| １，６６５，０００ | １，６７０，０００ | ２５７，６００ | １，８６５，０００ | １，８７０，０００ | ３０２，０００ | |||
| １，６７０，０００ | １，６７５，０００ | ２５８，７００ | １，８７０，０００ | １，８７５，０００ | ３０３，１００ | |||
| １，６７５，０００ | １，６８０，０００ | ２５９，８００ | １，８７５，０００ | １，８８０，０００ | ３０４，２００ | |||
| １，６８０，０００ | １，６８５，０００ | ２６０，９００ | １，８８０，０００ | １，８８５，０００ | ３０５，３００ | ３，５００，０００ | ４，０００，０００ | 課税給与所得金額に３５％を乗じて算出した金額から４６２，０００円を控除した金額 |
| １，６８５，０００ | １，６９０，０００ | ２６２，０００ | １，８８５，０００ | １，８９０，０００ | ３０６，４００ | |||
| １，６９０，０００ | １，６９５，０００ | ２６３，１００ | １，８９０，０００ | １，８９５，０００ | ３０７，５００ | |||
| １，６９５，０００ | １，７００，０００ | ２６４，２００ | １，８９５，０００ | １，９００，０００ | ３０８，６００ | |||
| １，７００，０００ | １，７０５，０００ | ２６５，４００ | １，９００，０００ | １，９０５，０００ | ３０９，８００ | |||
| １，７０５，０００ | １，７１０，０００ | ２６６，５００ | １，９０５，０００ | １，９１０，０００ | ３１０，９００ | ４，０００，０００ | ４，３５４，０００ | 課税給与所得金額に３９％を乗じて算出した金額から６２２，０００円を控除した金額 |
| １，７１０，０００ | １，７１５，０００ | ２６７，６００ | １，９１０，０００ | １，９１５，０００ | ３１２，０００ | |||
| １，７１５，０００ | １，７２０，０００ | ２６８，７００ | １，９１５，０００ | １，９２０，０００ | ３１３，１００ | |||
| １，７２０，０００ | １，７２５，０００ | ２６９，８００ | １，９２０，０００ | １，９２５，０００ | ３１４，２００ | |||
| １，７２５，０００ | １，７３０，０００ | ２７０，９００ | １，９２５，０００ | １，９３０，０００ | ３１５，３００ | |||
| １，７３０，０００ | １，７３５，０００ | ２７２，０００ | １，９３０，０００ | １，９３５，０００ | ３１６，４００ | ４，３５４，０００円 | １，０７６，０００円 | |
| １，７３５，０００ | １，７４０，０００ | ２７３，１００ | １，９３５，０００ | １，９４０，０００ | ３１７，５００ | |||
| １，７４０，０００ | １，７４５，０００ | ２７４，２００ | １，９４０，０００ | １，９４５，０００ | ３１８，６００ | |||
| １，７４５，０００ | １，７５０，０００ | ２７５，３００ | １，９４５，０００ | １，９５０，０００ | ３１９，７００ | |||
| １，７５０，０００ | １，７５５，０００ | ２７６，５００ | １，９５０，０００ | １，９５５，０００ | ３２０，９００ | |||
| １，７５５，０００ | １，７６０，０００ | ２７７，６００ | １，９５５，０００ | １，９６０，０００ | ３２２，０００ | |||
| １，７６０，０００ | １，７６５，０００ | ２７８，７００ | １，９６０，０００ | １，９６５，０００ | ３２３，１００ | |||
| １，７６５，０００ | １，７７０，０００ | ２７９，８００ | １，９６５，０００ | １，９７０，０００ | ３２４，２００ | |||
| １，７７０，０００ | １，７７５，０００ | ２８０，９００ | １，９７０，０００ | １，９７５，０００ | ３２５，３００ | |||
| １，７７５，０００ | １，７８０，０００ | ２８２，０００ | １，９７５，０００ | １，９８０，０００ | ３２６，４００ | |||
| １，７８０，０００ | １，７８５，０００ | ２８３，１００ | １，９８０，０００ | １，９８５，０００ | ３２７，５００ | |||
| １，７８５，０００ | １，７９０，０００ | ２８４，２００ | １，９８５，０００ | １，９９０，０００ | ３２８，６００ | |||
| １，７９０，０００ | １，７９５，０００ | ２８５，３００ | １，９９０，０００ | １，９９５，０００ | ３２９，７００ | |||
| １，７９５，０００ | １，８００，０００ | ２８６，４００ | １，９９５，０００ | ２，０００，０００ | ３３０，８００ | |||
| １，８００，０００ | １，８０５，０００ | ２８７，６００ | ||||||
（注） この表において「課税給与所得金額」とは、附則第三条第一項（昭和四十五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百九十条第二号（年末調整）に規定する給与所得控除後の給与等の金額から同号イからニまでに掲げる金額の合計額を控除した金額をいう。
（備考） 税額の求め方は、次のとおりである。 （一） まず、この表の附表によりその年中の給与等の金額に応じて求めた同表の給与所得控除後の給与等の金額から、次に掲げる金額を控除した金額を求める。 （１） その年中の給与等の金額から控除される社会保険料がある場合には、その金額 （２） 給与所得者の保険料控除申告書により申告された社会保険料の金額がある場合には、その金額 （３） 給与所得者の保険料控除申告書により申告された小規模企業共済掛金（新法第七十五条第一項（小規模企業共済掛金控除）に規定する小規模企業共済掛金をいう。）の額がある場合には、その金額 （４） 給与所得者の保険料控除申告書により申告された生命保険料（新法第七十六条第一項（生命保険料控除）に規定する生命保険料をいう。以下同じ。）の金額がある場合には、次に掲げる場合の区分に応じそれぞれ次に掲げる金額 （イ） その生命保険料の金額の合計額が２５，０００円までの場合 当該合計額 （ロ） その生命保険料の金額の合計額が２５，０００円をこえ５０，０００円までの場合 当該合計額の２分の１に相当する金額と１２，５００円との合計額 （ハ） その生命保険料の金額の合計額が５０，０００円をこえる場合 ３７，５００円 （５） 給与所得者の保険料控除申告書により申告された損害保険料（新法第七十七条第一項（損害保険料控除）に規定する損害保険料をいう。以下同じ。）の金額がある場合には、次に掲げる場合の区分に応じそれぞれ次に掲げる金額 （イ） その損害保険料の金額のすべてが新法第七十七条第一項第一号に規定する契約に係るものである場合 当該金額の合計額（その合計額が２，０００円をこえる場合には、２，０００円） （ロ） その損害保険料の金額のすべてが新法第七十七条第一項第二号に規定する契約に係るものである場合 当該金額の合計額（その合計額が１０，０００円をこえる場合には、１０，０００円） （ハ） その損害保険料の金額のうちに新法第七十七条第一項第一号に規定する契約に係るものと同項第二号に規定する契約に係るものとがある場合 当該金額の合計額（その合計額が１０，０００円をこえる場合には、１０，０００円）。ただし、同項第一号に規定する契約に係る金額が２，０００円をこえ、かつ、同項第二号に規定する契約に係る金額が８，０００円未満である場合には、２，０００円と同項第二号に規定する契約に係る金額との合計額とする。 （二） 給与所得者の扶養控除等申告書にその居住者が障害者、老年者、寡婦又は勤労学生に該当する旨の記載がある場合（当該勤労学生が新法第二条第一項第三十二号ロ（定義）に掲げる生徒に該当する場合には、当該申告書に勤労学生に該当する旨の記載があるほか、新法第百九十四条第三項（給与所得者の扶養控除等申告書）に規定する書類の提出又は提示があつた場合）には、これらの一に該当するごとに９７，５００円（その者が特別障害者に該当する旨の記載がある場合には、１３７，５００円）を、当該申告書にその居住者の扶養親族等のうちに障害者がある旨の記載がある場合には、その障害者１人につき９７，５００円（その者が特別障害者に該当する旨の記載がある場合には、１３７，５００円）を、（一）により求めた金額から控除した金額を求める。 （三） 次に、（一）及び（二）により求めた金額から、 （１） 給与所得者の扶養控除等申告書により申告された控除対象配偶者がある場合において、 （イ） 当該申告書により申告された扶養親族があるときは、配偶者控除の額、附則第三条第一項の規定により読み替えられた新法第八十四条第一項（扶養控除）の規定による扶養控除の額及び基礎控除の額の合計額を控除し、 （ロ） 当該申告書により申告された扶養親族がないときは、配偶者控除の額及び基礎控除の額の合計額を控除し、 （２） 給与所得者の扶養控除等申告書により申告された控除対象配偶者がない場合において、 （イ） 当該申告書により申告された扶養親族があるときは、 （ａ） （ｂ）に該当するときを除くほか、附則第三条第一項の規定により読み替えられた新法第八十四条第一項の規定による扶養控除の額及び基礎控除の額の合計額を控除し、 （ｂ） 当該申告書に附則第三条第一項の規定により読み替えられた新法第八十四条第二項の規定に該当する旨の記載があるときは、同条第一項及び第二項の規定による扶養控除の額並びに基礎控除の額の合計額を控除し、 （ロ） 当該申告書により申告された扶養親族がないときは、基礎控除の額を控除し、 それぞれその残額を求める。 （四） （三）により求めた残額に応じ、「課税給与所得金額」欄の該当する行を求め、その行の「税額」欄に記載されている金額が、その求める税額である。 （五） （一）から（四）までにより税額を求める場合において、（三）により求めた残額が２，０００，０００円以上の居住者のその残額に１，０００円未満の端数があるときは、これを切り捨てた後の金額をその残額とみなすものとし、その居住者の税額に１００円未満の端数があるときは、これを切り捨てた額をもつてその求める税額とする。
附則別表第五の附表
（一）
| 給与等の金額 | 給与所得控除後の給与等の金額 | 給与等の金額 | 給与所得控除後の給与等の金額 | 給与等の金額 | 給与所得控除後の給与等の金額 | |||
| 以上 | 未満 | 以上 | 未満 | 以上 | 未満 | |||
| 円 | 円 | 円 | 円 | 円 | 円 | 円 | 円 | 円 |
| ３２３，１２５円未満 | １７８，５００円未満 | ４２０，０００ | ４２２，０００ | ２５６，０００ | ５２０，０００ | ５２２，０００ | ３３６，０００ | |
| ３２３，１２５ | ３２４，０００ | １７８，５００ | ４２２，０００ | ４２４，０００ | ２５７，６００ | ５２２，０００ | ５２４，０００ | ３３７，６００ |
| ３２４，０００ | ３２６，０００ | １７９，２００ | ４２４，０００ | ４２６，０００ | ２５９，２００ | ５２４，０００ | ５２６，０００ | ３３９，２００ |
| ３２６，０００ | ３２８，０００ | １８０，８００ | ４２６，０００ | ４２８，０００ | ２６０，８００ | ５２６，０００ | ５２８，０００ | ３４０，８００ |
| ３２８，０００ | ３３０，０００ | １８２，４００ | ４２８，０００ | ４３０，０００ | ２６２，４００ | ５２８，０００ | ５３０，０００ | ３４２，４００ |
| ３３０，０００ | ３３２，０００ | １８４，０００ | ４３０，０００ | ４３２，０００ | ２６４，０００ | ５３０，０００ | ５３２，０００ | ３４４，０００ |
| ３３２，０００ | ３３４，０００ | １８５，６００ | ４３２，０００ | ４３４，０００ | ２６５，６００ | ５３２，０００ | ５３４，０００ | ３４５，６００ |
| ３３４，０００ | ３３６，０００ | １８７，２００ | ４３４，０００ | ４３６，０００ | ２６７，２００ | ５３４，０００ | ５３６，０００ | ３４７，２００ |
| ３３６，０００ | ３３８，０００ | １８８，８００ | ４３６，０００ | ４３８，０００ | ２６８，８００ | ５３６，０００ | ５３８，０００ | ３４８，８００ |
| ３３８，０００ | ３４０，０００ | １９０，４００ | ４３８，０００ | ４４０，０００ | ２７０，４００ | ５３８，０００ | ５４０，０００ | ３５０，４００ |
| ３４０，０００ | ３４２，０００ | １９２，０００ | ４４０，０００ | ４４２，０００ | ２７２，０００ | ５４０，０００ | ５４２，０００ | ３５２，０００ |
| ３４２，０００ | ３４４，０００ | １９３，６００ | ４４２，０００ | ４４４，０００ | ２７３，６００ | ５４２，０００ | ５４４，０００ | ３５３，６００ |
| ３４４，０００ | ３４６，０００ | １９５，２００ | ４４４，０００ | ４４６，０００ | ２７５，２００ | ５４４，０００ | ５４６，０００ | ３５５，２００ |
| ３４６，０００ | ３４８，０００ | １９６，８００ | ４４６，０００ | ４４８，０００ | ２７６，８００ | ５４６，０００ | ５４８，０００ | ３５６，８００ |
| ３４８，０００ | ３５０，０００ | １９８，４００ | ４４８，０００ | ４５０，０００ | ２７８，４００ | ５４８，０００ | ５５０，０００ | ３５８，４００ |
| ３５０，０００ | ３５２，０００ | ２００，０００ | ４５０，０００ | ４５２，０００ | ２８０，０００ | ５５０，０００ | ５５２，０００ | ３６０，０００ |
| ３５２，０００ | ３５４，０００ | ２０１，６００ | ４５２，０００ | ４５４，０００ | ２８１，６００ | ５５２，０００ | ５５４，０００ | ３６１，６００ |
| ３５４，０００ | ３５６，０００ | ２０３，２００ | ４５４，０００ | ４５６，０００ | ２８３，２００ | ５５４，０００ | ５５６，０００ | ３６３，２００ |
| ３５６，０００ | ３５８，０００ | ２０４，８００ | ４５６，０００ | ４５８，０００ | ２８４，８００ | ５５６，０００ | ５５８，０００ | ３６４，８００ |
| ３５８，０００ | ３６０，０００ | ２０６，４００ | ４５８，０００ | ４６０，０００ | ２８６，４００ | ５５８，０００ | ５６０，０００ | ３６６，４００ |
| ３６０，０００ | ３６２，０００ | ２０８，０００ | ４６０，０００ | ４６２，０００ | ２８８，０００ | ５６０，０００ | ５６２，０００ | ３６８，０００ |
| ３６２，０００ | ３６４，０００ | ２０９，６００ | ４６２，０００ | ４６４，０００ | ２８９，６００ | ５６２，０００ | ５６４，０００ | ３６９，６００ |
| ３６４，０００ | ３６６，０００ | ２１１，２００ | ４６４，０００ | ４６６，０００ | ２９１，２００ | ５６４，０００ | ５６６，０００ | ３７１，２００ |
| ３６６，０００ | ３６８，０００ | ２１２，８００ | ４６６，０００ | ４６８，０００ | ２９２，８００ | ５６６，０００ | ５６８，０００ | ３７２，８００ |
| ３６８，０００ | ３７０，０００ | ２１４，４００ | ４６８，０００ | ４７０，０００ | ２９４，４００ | ５６８，０００ | ５７０，０００ | ３７４，４００ |
| ３７０，０００ | ３７２，０００ | ２１６，０００ | ４７０，０００ | ４７２，０００ | ２９６，０００ | ５７０，０００ | ５７２，０００ | ３７６，０００ |
| ３７２，０００ | ３７４，０００ | ２１７，６００ | ４７２，０００ | ４７４，０００ | ２９７，６００ | ５７２，０００ | ５７４，０００ | ３７７，６００ |
| ３７４，０００ | ３７６，０００ | ２１９，２００ | ４７４，０００ | ４７６，０００ | ２９９，２００ | ５７４，０００ | ５７６，０００ | ３７９，２００ |
| ３７６，０００ | ３７８，０００ | ２２０，８００ | ４７６，０００ | ４７８，０００ | ３００，８００ | ５７６，０００ | ５７８，０００ | ３８０，８００ |
| ３７８，０００ | ３８０，０００ | ２２２，４００ | ４７８，０００ | ４８０，０００ | ３０２，４００ | ５７８，０００ | ５８０，０００ | ３８２，４００ |
| ３８０，０００ | ３８２，０００ | ２２４，０００ | ４８０，０００ | ４８２，０００ | ３０４，０００ | ５８０，０００ | ５８２，０００ | ３８４，０００ |
| ３８２，０００ | ３８４，０００ | ２２５，６００ | ４８２，０００ | ４８４，０００ | ３０５，６００ | ５８２，０００ | ５８４，０００ | ３８５，６００ |
| ３８４，０００ | ３８６，０００ | ２２７，２００ | ４８４，０００ | ４８６，０００ | ３０７，２００ | ５８４，０００ | ５８６，０００ | ３８７，２００ |
| ３８６，０００ | ３８８，０００ | ２２８，８００ | ４８６，０００ | ４８８，０００ | ３０８，８００ | ５８６，０００ | ５８８，０００ | ３８８，８００ |
| ３８８，０００ | ３９０，０００ | ２３０，４００ | ４８８，０００ | ４９０，０００ | ３１０，４００ | ５８８，０００ | ５９０，０００ | ３９０，４００ |
| ３９０，０００ | ３９２，０００ | ２３２，０００ | ４９０，０００ | ４９２，０００ | ３１２，０００ | ５９０，０００ | ５９２，０００ | ３９２，０００ |
| ３９２，０００ | ３９４，０００ | ２３３，６００ | ４９２，０００ | ４９４，０００ | ３１３，６００ | ５９２，０００ | ５９４，０００ | ３９３，６００ |
| ３９４，０００ | ３９６，０００ | ２３５，２００ | ４９４，０００ | ４９６，０００ | ３１５，２００ | ５９４，０００ | ５９６，０００ | ３９５，２００ |
| ３９６，０００ | ３９８，０００ | ２３６，８００ | ４９６，０００ | ４９８，０００ | ３１６，８００ | ５９６，０００ | ５９８，０００ | ３９６，８００ |
| ３９８，０００ | ４００，０００ | ２３８，４００ | ４９８，０００ | ５００，０００ | ３１８，４００ | ５９８，０００ | ６００，０００ | ３９８，４００ |
| ４００，０００ | ４０２，０００ | ２４０，０００ | ５００，０００ | ５０２，０００ | ３２０，０００ | ６００，０００ | ６０２，０００ | ４００，０００ |
| ４０２，０００ | ４０４，０００ | ２４１，６００ | ５０２，０００ | ５０４，０００ | ３２１，６００ | ６０２，０００ | ６０４，０００ | ４０１，６００ |
| ４０４，０００ | ４０６，０００ | ２４３，２００ | ５０４，０００ | ５０６，０００ | ３２３，２００ | ６０４，０００ | ６０６，０００ | ４０３，２００ |
| ４０６，０００ | ４０８，０００ | ２４４，８００ | ５０６，０００ | ５０８，０００ | ３２４，８００ | ６０６，０００ | ６０８，０００ | ４０４，８００ |
| ４０８，０００ | ４１０，０００ | ２４６，４００ | ５０８，０００ | ５１０，０００ | ３２６，４００ | ６０８，０００ | ６１０，０００ | ４０６，４００ |
| ４１０，０００ | ４１２，０００ | ２４８，０００ | ５１０，０００ | ５１２，０００ | ３２８，０００ | ６１０，０００ | ６１２，０００ | ４０８，０００ |
| ４１２，０００ | ４１４，０００ | ２４９，６００ | ５１２，０００ | ５１４，０００ | ３２９，６００ | ６１２，０００ | ６１４，０００ | ４０９，６００ |
| ４１４，０００ | ４１６，０００ | ２５１，２００ | ５１４，０００ | ５１６，０００ | ３３１，２００ | ６１４，０００ | ６１６，０００ | ４１１，２００ |
| ４１６，０００ | ４１８，０００ | ２５２，８００ | ５１６，０００ | ５１８，０００ | ３３２，８００ | ６１６，０００ | ６１８，０００ | ４１２，８００ |
| ４１８，０００ | ４２０，０００ | ２５４，４００ | ５１８，０００ | ５２０，０００ | ３３４，４００ | ６１８，０００ | ６２０，０００ | ４１４，４００ |
（二）
| 給与等の金額 | 給与所得控除後の給与等の金額 | 給与等の金額 | 給与所得控除後の給与等の金額 | 給与等の金額 | 給与所得控除後の給与等の金額 | |||
| 以上 | 未満 | 以上 | 未満 | 以上 | 未満 | |||
| 円 | 円 | 円 | 円 | 円 | 円 | 円 | 円 | 円 |
| ６２０，０００ | ６２２，０００ | ４１６，０００ | ７２０，０００ | ７２２，０００ | ４９６，０００ | ８２０，０００ | ８２２，０００ | ５７６，０００ |
| ６２２，０００ | ６２４，０００ | ４１７，６００ | ７２２，０００ | ７２４，０００ | ４９７，６００ | ８２２，０００ | ８２４，０００ | ５７７，６００ |
| ６２４，０００ | ６２６，０００ | ４１９，２００ | ７２４，０００ | ７２６，０００ | ４９９，２００ | ８２４，０００ | ８２６，０００ | ５７９，２００ |
| ６２６，０００ | ６２８，０００ | ４２０，８００ | ７２６，０００ | ７２８，０００ | ５００，８００ | ８２６，０００ | ８２８，０００ | ５８０，８００ |
| ６２８，０００ | ６３０，０００ | ４２２，４００ | ７２８，０００ | ７３０，０００ | ５０２，４００ | ８２８，０００ | ８３０，０００ | ５８２，４００ |
| ６３０，０００ | ６３２，０００ | ４２４，０００ | ７３０，０００ | ７３２，０００ | ５０４，０００ | ８３０，０００ | ８３２，０００ | ５８４，０００ |
| ６３２，０００ | ６３４，０００ | ４２５，６００ | ７３２，０００ | ７３４，０００ | ５０５，６００ | ８３２，０００ | ８３４，０００ | ５８５，６００ |
| ６３４，０００ | ６３６，０００ | ４２７，２００ | ７３４，０００ | ７３６，０００ | ５０７，２００ | ８３４，０００ | ８３６，０００ | ５８７，２００ |
| ６３６，０００ | ６３８，０００ | ４２８，８００ | ７３６，０００ | ７３８，０００ | ５０８，８００ | ８３６，０００ | ８３８，０００ | ５８８，８００ |
| ６３８，０００ | ６４０，０００ | ４３０，４００ | ７３８，０００ | ７４０，０００ | ５１０，４００ | ８３８，０００ | ８４０，０００ | ５９０，４００ |
| ６４０，０００ | ６４２，０００ | ４３２，０００ | ７４０，０００ | ７４２，０００ | ５１２，０００ | ８４０，０００ | ８４２，０００ | ５９２，０００ |
| ６４２，０００ | ６４４，０００ | ４３３，６００ | ７４２，０００ | ７４４，０００ | ５１３，６００ | ８４２，０００ | ８４４，０００ | ５９３，６００ |
| ６４４，０００ | ６４６，０００ | ４３５，２００ | ７４４，０００ | ７４６，０００ | ５１５，２００ | ８４４，０００ | ８４６，０００ | ５９５，２００ |
| ６４６，０００ | ６４８，０００ | ４３６，８００ | ７４６，０００ | ７４８，０００ | ５１６，８００ | ８４６，０００ | ８４８，０００ | ５９６，８００ |
| ６４８，０００ | ６５０，０００ | ４３８，４００ | ７４８，０００ | ７５０，０００ | ５１８，４００ | ８４８，０００ | ８５０，０００ | ５９８，４００ |
| ６５０，０００ | ６５２，０００ | ４４０，０００ | ７５０，０００ | ７５２，０００ | ５２０，０００ | ８５０，０００ | ８５２，０００ | ６００，０００ |
| ６５２，０００ | ６５４，０００ | ４４１，６００ | ７５２，０００ | ７５４，０００ | ５２１，６００ | ８５２，０００ | ８５４，０００ | ６０１，６００ |
| ６５４，０００ | ６５６，０００ | ４４３，２００ | ７５４，０００ | ７５６，０００ | ５２３，２００ | ８５４，０００ | ８５６，０００ | ６０３，２００ |
| ６５６，０００ | ６５８，０００ | ４４４，８００ | ７５６，０００ | ７５８，０００ | ５２４，８００ | ８５６，０００ | ８５８，０００ | ６０４，８００ |
| ６５８，０００ | ６６０，０００ | ４４６，４００ | ７５８，０００ | ７６０，０００ | ５２６，４００ | ８５８，０００ | ８６０，０００ | ６０６，４００ |
| ６６０，０００ | ６６２，０００ | ４４８，０００ | ７６０，０００ | ７６２，０００ | ５２８，０００ | ８６０，０００ | ８６２，０００ | ６０８，０００ |
| ６６２，０００ | ６６４，０００ | ４４９，６００ | ７６２，０００ | ７６４，０００ | ５２９，６００ | ８６２，０００ | ８６４，０００ | ６０９，６００ |
| ６６４，０００ | ６６６，０００ | ４５１，２００ | ７６４，０００ | ７６６，０００ | ５３１，２００ | ８６４，０００ | ８６６，０００ | ６１１，２００ |
| ６６６，０００ | ６６８，０００ | ４５２，８００ | ７６６，０００ | ７６８，０００ | ５３２，８００ | ８６６，０００ | ８６８，０００ | ６１２，８００ |
| ６６８，０００ | ６７０，０００ | ４５４，４００ | ７６８，０００ | ７７０，０００ | ５３４，４００ | ８６８，０００ | ８７０，０００ | ６１４，４００ |
| ６７０，０００ | ６７２，０００ | ４５６，０００ | ７７０，０００ | ７７２，０００ | ５３６，０００ | ８７０，０００ | ８７２，０００ | ６１６，０００ |
| ６７２，０００ | ６７４，０００ | ４５７，６００ | ７７２，０００ | ７７４，０００ | ５３７，６００ | ８７２，０００ | ８７４，０００ | ６１７，６００ |
| ６７４，０００ | ６７６，０００ | ４５９，２００ | ７７４，０００ | ７７６，０００ | ５３９，２００ | ８７４，０００ | ８７６，０００ | ６１９，２００ |
| ６７６，０００ | ６７８，０００ | ４６０，８００ | ７７６，０００ | ７７８，０００ | ５４０，８００ | ８７６，０００ | ８７８，０００ | ６２０，８００ |
| ６７８，０００ | ６８０，０００ | ４６２，４００ | ７７８，０００ | ７８０，０００ | ５４２，４００ | ８７８，０００ | ８８０，０００ | ６２２，４００ |
| ６８０，０００ | ６８２，０００ | ４６４，０００ | ７８０，０００ | ７８２，０００ | ５４４，０００ | ８８０，０００ | ８８２，０００ | ６２４，０００ |
| ６８２，０００ | ６８４，０００ | ４６５，６００ | ７８２，０００ | ７８４，０００ | ５４５，６００ | ８８２，０００ | ８８４，０００ | ６２５，６００ |
| ６８４，０００ | ６８６，０００ | ４６７，２００ | ７８４，０００ | ７８６，０００ | ５４７，２００ | ８８４，０００ | ８８６，０００ | ６２７，２００ |
| ６８６，０００ | ６８８，０００ | ４６８，８００ | ７８６，０００ | ７８８，０００ | ５４８，８００ | ８８６，０００ | ８８８，０００ | ６２８，８００ |
| ６８８，０００ | ６９０，０００ | ４７０，４００ | ７８８，０００ | ７９０，０００ | ５５０，４００ | ８８８，０００ | ８９０，０００ | ６３０，４００ |
| ６９０，０００ | ６９２，０００ | ４７２，０００ | ７９０，０００ | ７９２，０００ | ５５２，０００ | ８９０，０００ | ８９２，０００ | ６３２，０００ |
| ６９２，０００ | ６９４，０００ | ４７３，６００ | ７９２，０００ | ７９４，０００ | ５５３，６００ | ８９２，０００ | ８９４，０００ | ６３３，６００ |
| ６９４，０００ | ６９６，０００ | ４７５，２００ | ７９４，０００ | ７９６，０００ | ５５５，２００ | ８９４，０００ | ８９６，０００ | ６３５，２００ |
| ６９６，０００ | ６９８，０００ | ４７６，８００ | ７９６，０００ | ７９８，０００ | ５５６，８００ | ８９６，０００ | ８９８，０００ | ６３６，８００ |
| ６９８，０００ | ７００，０００ | ４７８，４００ | ７９８，０００ | ８００，０００ | ５５８，４００ | ８９８，０００ | ９００，０００ | ６３８，４００ |
| ７００，０００ | ７０２，０００ | ４８０，０００ | ８００，０００ | ８０２，０００ | ５６０，０００ | ９００，０００ | ９０２，０００ | ６４０，０００ |
| ７０２，０００ | ７０４，０００ | ４８１，６００ | ８０２，０００ | ８０４，０００ | ５６１，６００ | ９０２，０００ | ９０４，０００ | ６４１，６００ |
| ７０４，０００ | ７０６，０００ | ４８３，２００ | ８０４，０００ | ８０６，０００ | ５６３，２００ | ９０４，０００ | ９０６，０００ | ６４３，２００ |
| ７０６，０００ | ７０８，０００ | ４８４，８００ | ８０６，０００ | ８０８，０００ | ５６４，８００ | ９０６，０００ | ９０８，０００ | ６４４，８５０ |
| ７０８，０００ | ７１０，０００ | ４８６，４００ | ８０８，０００ | ８１０，０００ | ５６６，４００ | ９０８，０００ | ９１０，０００ | ６４６，４５０ |
| ７１０，０００ | ７１２，０００ | ４８８，０００ | ８１０，０００ | ８１２，０００ | ５６８，０００ | ９１０，０００ | ９１２，０００ | ６４８，１００ |
| ７１２，０００ | ７１４，０００ | ４８９，６００ | ８１２，０００ | ８１４，０００ | ５６９，６００ | ９１２，０００ | ９１４，０００ | ６４９，７００ |
| ７１４，０００ | ７１６，０００ | ４９１，２００ | ８１４，０００ | ８１６，０００ | ５７１，２００ | ９１４，０００ | ９１６，０００ | ６５１，３００ |
| ７１６，０００ | ７１８，０００ | ４９２，８００ | ８１６，０００ | ８１８，０００ | ５７２，８００ | ９１６，０００ | ９１８，０００ | ６５２，９５０ |
| ７１８，０００ | ７２０，０００ | ４９４，４００ | ８１８，０００ | ８２０，０００ | ５７４，４００ | ９１８，０００ | ９２０，０００ | ６５４，５５０ |
（三）
| 給与等の金額 | 給与所得控除後の給与等の金額 | 給与等の金額 | 給与所得控除後の給与等の金額 | 給与等の金額 | 給与所得控除後の給与等の金額 | |||
| 以上 | 未満 | 以上 | 未満 | 以上 | 未満 | |||
| 円 | 円 | 円 | 円 | 円 | 円 | 円 | 円 | 円 |
| ９２０，０００ | ９２２，０００ | ６５６，２００ | ９９０，０００ | ９９２，０００ | ７１２，９００ | １，０６０，０００ | １，０６２，０００ | ７６９，６００ |
| ９２２，０００ | ９２４，０００ | ６５７，８００ | ９９２，０００ | ９９４，０００ | ７１４，５００ | １，０６２，０００ | １，０６４，０００ | ７７１，２００ |
| ９２４，０００ | ９２６，０００ | ６５９，４００ | ９９４，０００ | ９９６，０００ | ７１６，１００ | １，０６４，０００ | １，０６６，０００ | ７７２，８００ |
| ９２６，０００ | ９２８，０００ | ６６１，０５０ | ９９６，０００ | ９９８，０００ | ７１７，７５０ | １，０６６，０００ | １，０６８，０００ | ７７４，４５０ |
| ９２８，０００ | ９３０，０００ | ６６２，６５０ | ９９８，０００ | １，０００，０００ | ７１９，３５０ | １，０６８，０００ | １，０７０，０００ | ７７６，０５０ |
| ９３０，０００ | ９３２，０００ | ６６４，３００ | １，０００，０００ | １，００２，０００ | ７２１，０００ | １，０７０，０００ | １，０７２，０００ | ７７７，７００ |
| ９３２，０００ | ９３４，０００ | ６６５，９００ | １，００２，０００ | １，００４，０００ | ７２２，６００ | １，０７２，０００ | １，０７４，０００ | ７７９，３００ |
| ９３４，０００ | ９３６，０００ | ６６７，５００ | １，００４，０００ | １，００６，０００ | ７２４，２００ | １，０７４，０００ | １，０７６，０００ | ７８０，９００ |
| ９３６，０００ | ９３８，０００ | ６６９，１５０ | １，００６，０００ | １，００８，０００ | ７２５，８５０ | １，０７６，０００ | １，０７８，０００ | ７８２，５５０ |
| ９３８，０００ | ９４０，０００ | ６７０，７５０ | １，００８，０００ | １，０１０，０００ | ７２７，４５０ | １，０７８，０００ | １，０８０，０００ | ７８４，１５０ |
| ９４０，０００ | ９４２，０００ | ６７２，４００ | １，０１０，０００ | １，０１２，０００ | ７２９，１００ | １，０８０，０００ | １，０８２，０００ | ７８５，８００ |
| ９４２，０００ | ９４４，０００ | ６７４，０００ | １，０１２，０００ | １，０１４，０００ | ７３０，７００ | １，０８２，０００ | １，０８４，０００ | ７８７，４００ |
| ９４４，０００ | ９４６，０００ | ６７５，６００ | １，０１４，０００ | １，０１６，０００ | ７３２，３００ | １，０８４，０００ | １，０８６，０００ | ７８９，０００ |
| ９４６，０００ | ９４８，０００ | ６７７，２５０ | １，０１６，０００ | １，０１８，０００ | ７３３，９５０ | １，０８６，０００ | １，０８８，０００ | ７９０，６５０ |
| ９４８，０００ | ９５０，０００ | ６７８，８５０ | １，０１８，０００ | １，０２０，０００ | ７３５，５５０ | １，０８８，０００ | １，０９０，０００ | ７９２，２５０ |
| ９５０，０００ | ９５２，０００ | ６８０，５００ | １，０２０，０００ | １，０２２，０００ | ７３７，２００ | １，０９０，０００ | １，０９２，０００ | ７９３，９００ |
| ９５２，０００ | ９５４，０００ | ６８２，１００ | １，０２２，０００ | １，０２４，０００ | ７３８，８００ | １，０９２，０００ | １，０９４，０００ | ７９５，５００ |
| ９５４，０００ | ９５６，０００ | ６８３，７００ | １，０２４，０００ | １，０２６，０００ | ７４０，４００ | １，０９４，０００ | １，０９６，０００ | ７９７，１００ |
| ９５６，０００ | ９５８，０００ | ６８５，３５０ | １，０２６，０００ | １，０２８，０００ | ７４２，０５０ | １，０９６，０００ | １，０９８，０００ | ７９８，７５０ |
| ９５８，０００ | ９６０，０００ | ６８６，９５０ | １，０２８，０００ | １，０３０，０００ | ７４３，６５０ | １，０９８，０００ | １，１００，０００ | ８００，３５０ |
| ９６０，０００ | ９６２，０００ | ６８８，６００ | １，０３０，０００ | １，０３２，０００ | ７４５，３００ | １，１００，０００ | ２，１００，０００ | 給与等の金額に９１％を乗じて算出した金額から１９９，０００円を控除した金額 |
| ９６２，０００ | ９６４，０００ | ６９０，２００ | １，０３２，０００ | １，０３４，０００ | ７４６，９００ | |||
| ９６４，０００ | ９６６，０００ | ６９１，８００ | １，０３４，０００ | １，０３６，０００ | ７４８，５００ | |||
| ９６６，０００ | ９６８，０００ | ６９３，４５０ | １，０３６，０００ | １，０３８，０００ | ７５０，１５０ | |||
| ９６８，０００ | ９７０，０００ | ６９５，０５０ | １，０３８，０００ | １，０４０，０００ | ７５１，７５０ | |||
| ９７０，０００ | ９７２，０００ | ６９６，７００ | １，０４０，０００ | １，０４２，０００ | ７５３，４００ | ２，１００，０００ | ４，１００，０００ | 給与等の金額に９６％を乗じて算出した金額から３０４，０００円を控除した金額 |
| ９７２，０００ | ９７４，０００ | ６９８，３００ | １，０４２，０００ | １，０４４，０００ | ７５５，０００ | |||
| ９７４，０００ | ９７６，０００ | ６９９，９００ | １，０４４，０００ | １，０４６，０００ | ７５６，６００ | |||
| ９７６，０００ | ９７８，０００ | ７０１，５５０ | １，０４６，０００ | １，０４８，０００ | ７５８，２５０ | |||
| ９７８，０００ | ９８０，０００ | ７０３，１５０ | １，０４８，０００ | １，０５０，０００ | ７５９，８５０ | |||
| ９８０，０００ | ９８２，０００ | ７０４，８００ | １，０５０，０００ | １，０５２，０００ | ７６１，５００ | ４，１００，０００円以上 | 給与等の金額から４６８，０００円を控除した金額 | |
| ９８２，０００ | ９８４，０００ | ７０６，４００ | １，０５２，０００ | １，０５４，０００ | ７６３，１００ | |||
| ９８４，０００ | ９８６，０００ | ７０８，０００ | １，０５４，０００ | １，０５６，０００ | ７６４，７００ | |||
| ９８６，０００ | ９８８，０００ | ７０９，６５０ | １，０５６，０００ | １，０５８，０００ | ７６６，３５０ | |||
| ９８８，０００ | ９９０，０００ | ７１１，２５０ | １，０５８，０００ | １，０６０，０００ | ７６７，９５０ | |||
（備考） 給与所得控除後の給与等の金額を求めるには、その年中の給与等の金額に応じ、「給与等の金額」欄の該当する行を求めるものとし、その行の「給与所得控除後の給与等の金額」欄に記載されている金額が、その給与等の金額についての給与所得控除後の給与等の金額である。この場合において、給与等の金額が１，１００，０００円以上の居住者の給与所得控除後の給与等の金額に１円未満の端数があるときは、これを切り捨てた額をもつてその求める給与所得控除後の給与等の金額とする。