Supplementary Provisions, Appended Table 6
附則別表第六昭和４５年分の退職所得の源泉徴収税額表
(1)
| Amount of severance pay or other such compensation after the retirement income deduction | Tax amount | Amount of severance pay or other such compensation after the retirement income deduction | Tax amount | Amount of severance pay or other such compensation after the retirement income deduction | 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 2,000 yen | 0 | 90,000 | 92,000 | 4,500 | 234,000 | 238,000 | 11,700 | |
| 2,000 | 4,000 | 100 | 92,000 | 94,000 | 4,600 | 238,000 | 242,000 | 11,900 |
| 4,000 | 6,000 | 200 | 94,000 | 96,000 | 4,700 | 242,000 | 246,000 | 12,100 |
| 6,000 | 8,000 | 300 | 96,000 | 98,000 | 4,800 | 246,000 | 250,000 | 12,300 |
| 8,000 | 10,000 | 400 | 98,000 | 100,000 | 4,900 | 250,000 | 254,000 | 12,500 |
| 10,000 | 12,000 | 500 | 100,000 | 102,000 | 5,000 | 254,000 | 258,000 | 12,700 |
| 12,000 | 14,000 | 600 | 102,000 | 104,000 | 5,100 | 258,000 | 262,000 | 12,900 |
| 14,000 | 16,000 | 700 | 104,000 | 106,000 | 5,200 | 262,000 | 266,000 | 13,100 |
| 16,000 | 18,000 | 800 | 106,000 | 108,000 | 5,300 | 266,000 | 270,000 | 13,300 |
| 18,000 | 20,000 | 900 | 108,000 | 110,000 | 5,400 | 270,000 | 274,000 | 13,500 |
| 20,000 | 22,000 | 1,000 | 110,000 | 112,000 | 5,500 | 274,000 | 278,000 | 13,700 |
| 22,000 | 24,000 | 1,100 | 112,000 | 114,000 | 5,600 | 278,000 | 282,000 | 13,900 |
| 24,000 | 26,000 | 1,200 | 114,000 | 116,000 | 5,700 | 282,000 | 286,000 | 14,100 |
| 26,000 | 28,000 | 1,300 | 116,000 | 118,000 | 5,800 | 286,000 | 290,000 | 14,300 |
| 28,000 | 30,000 | 1,400 | 118,000 | 120,000 | 5,900 | 290,000 | 294,000 | 14,500 |
| 30,000 | 32,000 | 1,500 | 120,000 | 122,000 | 6,000 | 294,000 | 298,000 | 14,700 |
| 32,000 | 34,000 | 1,600 | 122,000 | 124,000 | 6,100 | 298,000 | 302,000 | 14,900 |
| 34,000 | 36,000 | 1,700 | 124,000 | 126,000 | 6,200 | 302,000 | 306,000 | 15,100 |
| 36,000 | 38,000 | 1,800 | 126,000 | 130,000 | 6,300 | 306,000 | 310,000 | 15,300 |
| 38,000 | 40,000 | 1,900 | 130,000 | 134,000 | 6,500 | 310,000 | 314,000 | 15,500 |
| 40,000 | 42,000 | 2,000 | 134,000 | 138,000 | 6,700 | 314,000 | 318,000 | 15,700 |
| 42,000 | 44,000 | 2,100 | 138,000 | 142,000 | 6,900 | 318,000 | 322,000 | 15,900 |
| 44,000 | 46,000 | 2,200 | 142,000 | 146,000 | 7,100 | 322,000 | 326,000 | 16,100 |
| 46,000 | 48,000 | 2,300 | 146,000 | 150,000 | 7,300 | 326,000 | 330,000 | 16,300 |
| 48,000 | 50,000 | 2,400 | 150,000 | 154,000 | 7,500 | 330,000 | 334,000 | 16,500 |
| 50,000 | 52,000 | 2,500 | 154,000 | 158,000 | 7,700 | 334,000 | 338,000 | 16,700 |
| 52,000 | 54,000 | 2,600 | 158,000 | 162,000 | 7,900 | 338,000 | 342,000 | 16,900 |
| 54,000 | 56,000 | 2,700 | 162,000 | 166,000 | 8,100 | 342,000 | 346,000 | 17,100 |
| 56,000 | 58,000 | 2,800 | 166,000 | 170,000 | 8,300 | 346,000 | 350,000 | 17,300 |
| 58,000 | 60,000 | 2,900 | 170,000 | 174,000 | 8,500 | 350,000 | 354,000 | 17,500 |
| 60,000 | 62,000 | 3,000 | 174,000 | 178,000 | 8,700 | 354,000 | 358,000 | 17,700 |
| 62,000 | 64,000 | 3,100 | 178,000 | 182,000 | 8,900 | 358,000 | 362,000 | 17,900 |
| 64,000 | 66,000 | 3,200 | 182,000 | 186,000 | 9,100 | 362,000 | 366,000 | 18,100 |
| 66,000 | 68,000 | 3,300 | 186,000 | 190,000 | 9,300 | 366,000 | 370,000 | 18,300 |
| 68,000 | 70,000 | 3,400 | 190,000 | 194,000 | 9,500 | 370,000 | 374,000 | 18,500 |
| 70,000 | 72,000 | 3,500 | 194,000 | 198,000 | 9,700 | 374,000 | 378,000 | 18,700 |
| 72,000 | 74,000 | 3,600 | 198,000 | 202,000 | 9,900 | 378,000 | 382,000 | 18,900 |
| 74,000 | 76,000 | 3,700 | 202,000 | 206,000 | 10,100 | 382,000 | 386,000 | 19,100 |
| 76,000 | 78,000 | 3,800 | 206,000 | 210,000 | 10,300 | 386,000 | 390,000 | 19,300 |
| 78,000 | 80,000 | 3,900 | 210,000 | 214,000 | 10,500 | 390,000 | 396,000 | 19,500 |
| 80,000 | 82,000 | 4,000 | 214,000 | 218,000 | 10,700 | 396,000 | 402,000 | 19,800 |
| 82,000 | 84,000 | 4,100 | 218,000 | 222,000 | 10,900 | 402,000 | 408,000 | 20,100 |
| 84,000 | 86,000 | 4,200 | 222,000 | 226,000 | 11,100 | 408,000 | 414,000 | 20,400 |
| 86,000 | 88,000 | 4,300 | 226,000 | 230,000 | 11,300 | 414,000 | 420,000 | 20,700 |
| 88,000 | 90,000 | 4,400 | 230,000 | 234,000 | 11,500 | 420,000 | 426,000 | 21,000 |
(2)
| Amount of severance pay or other such compensation after the retirement income deduction | Tax amount | Amount of severance pay or other such compensation after the retirement income deduction | Tax amount | Amount of severance pay or other such compensation after the retirement income deduction | Tax amount | |||
| At least | Less than | At least | Less than | At least | Less than | |||
| yen | yen | yen | yen | yen | yen | yen | yen | yen |
| 426,000 | 432,000 | 21,300 | 696,000 | 702,000 | 36,000 | 1,028,000 | 1,036,000 | 56,700 |
| 432,000 | 438,000 | 21,600 | 702,000 | 708,000 | 36,300 | 1,036,000 | 1,044,000 | 57,200 |
| 438,000 | 444,000 | 21,900 | 708,000 | 714,000 | 36,700 | 1,044,000 | 1,052,000 | 57,700 |
| 444,000 | 450,000 | 22,200 | 714,000 | 720,000 | 37,100 | 1,052,000 | 1,060,000 | 58,200 |
| 450,000 | 456,000 | 22,500 | 720,000 | 726,000 | 37,500 | 1,060,000 | 1,068,000 | 58,700 |
| 456,000 | 462,000 | 22,800 | 726,000 | 732,000 | 37,800 | 1,068,000 | 1,076,000 | 59,200 |
| 462,000 | 468,000 | 23,100 | 732,000 | 738,000 | 38,200 | 1,076,000 | 1,084,000 | 59,700 |
| 468,000 | 474,000 | 23,400 | 738,000 | 744,000 | 38,600 | 1,084,000 | 1,092,000 | 60,200 |
| 474,000 | 480,000 | 23,700 | 744,000 | 750,000 | 39,000 | 1,092,000 | 1,100,000 | 60,700 |
| 480,000 | 486,000 | 24,000 | 750,000 | 756,000 | 39,300 | 1,100,000 | 1,108,000 | 61,200 |
| 486,000 | 492,000 | 24,300 | 756,000 | 762,000 | 39,700 | 1,108,000 | 1,116,000 | 61,700 |
| 492,000 | 498,000 | 24,600 | 762,000 | 768,000 | 40,100 | 1,116,000 | 1,124,000 | 62,200 |
| 498,000 | 504,000 | 24,900 | 768,000 | 774,000 | 40,500 | 1,124,000 | 1,132,000 | 62,700 |
| 504,000 | 510,000 | 25,200 | 774,000 | 780,000 | 40,800 | 1,132,000 | 1,140,000 | 63,200 |
| 510,000 | 516,000 | 25,500 | 780,000 | 788,000 | 41,200 | 1,140,000 | 1,148,000 | 63,700 |
| 516,000 | 522,000 | 25,800 | 788,000 | 796,000 | 41,700 | 1,148,000 | 1,156,000 | 64,200 |
| 522,000 | 528,000 | 26,100 | 796,000 | 804,000 | 42,200 | 1,156,000 | 1,164,000 | 64,700 |
| 528,000 | 534,000 | 26,400 | 804,000 | 812,000 | 42,700 | 1,164,000 | 1,172,000 | 65,200 |
| 534,000 | 540,000 | 26,700 | 812,000 | 820,000 | 43,200 | 1,172,000 | 1,180,000 | 65,700 |
| 540,000 | 546,000 | 27,000 | 820,000 | 828,000 | 43,700 | 1,180,000 | 1,188,000 | 66,200 |
| 546,000 | 552,000 | 27,300 | 828,000 | 836,000 | 44,200 | 1,188,000 | 1,196,000 | 66,700 |
| 552,000 | 558,000 | 27,600 | 836,000 | 844,000 | 44,700 | 1,196,000 | 1,204,000 | 67,200 |
| 558,000 | 564,000 | 27,900 | 844,000 | 852,000 | 45,200 | 1,204,000 | 1,212,000 | 67,800 |
| 564,000 | 570,000 | 28,200 | 852,000 | 860,000 | 45,700 | 1,212,000 | 1,220,000 | 68,400 |
| 570,000 | 576,000 | 28,500 | 860,000 | 868,000 | 46,200 | 1,220,000 | 1,228,000 | 69,000 |
| 576,000 | 582,000 | 28,800 | 868,000 | 876,000 | 46,700 | 1,228,000 | 1,236,000 | 69,600 |
| 582,000 | 588,000 | 29,100 | 876,000 | 884,000 | 47,200 | 1,236,000 | 1,244,000 | 70,200 |
| 588,000 | 594,000 | 29,400 | 884,000 | 892,000 | 47,700 | 1,244,000 | 1,252,000 | 70,800 |
| 594,000 | 600,000 | 29,700 | 892,000 | 900,000 | 48,200 | 1,252,000 | 1,260,000 | 71,400 |
| 600,000 | 606,000 | 30,000 | 900,000 | 908,000 | 48,700 | 1,260,000 | 1,268,000 | 72,000 |
| 606,000 | 612,000 | 30,300 | 908,000 | 916,000 | 49,200 | 1,268,000 | 1,276,000 | 72,600 |
| 612,000 | 618,000 | 30,700 | 916,000 | 924,000 | 49,700 | 1,276,000 | 1,284,000 | 73,200 |
| 618,000 | 624,000 | 31,100 | 924,000 | 932,000 | 50,200 | 1,284,000 | 1,292,000 | 73,800 |
| 624,000 | 630,000 | 31,500 | 932,000 | 940,000 | 50,700 | 1,292,000 | 1,300,000 | 74,400 |
| 630,000 | 636,000 | 31,800 | 940,000 | 948,000 | 51,200 | 1,300,000 | 1,310,000 | 75,000 |
| 636,000 | 642,000 | 32,200 | 948,000 | 956,000 | 51,700 | 1,310,000 | 1,320,000 | 75,700 |
| 642,000 | 648,000 | 32,600 | 956,000 | 964,000 | 52,200 | 1,320,000 | 1,330,000 | 76,500 |
| 648,000 | 654,000 | 33,000 | 964,000 | 972,000 | 52,700 | 1,330,000 | 1,340,000 | 77,200 |
| 654,000 | 660,000 | 33,300 | 972,000 | 980,000 | 53,200 | 1,340,000 | 1,350,000 | 78,000 |
| 660,000 | 666,000 | 33,700 | 980,000 | 988,000 | 53,700 | 1,350,000 | 1,360,000 | 78,700 |
| 666,000 | 672,000 | 34,100 | 988,000 | 996,000 | 54,200 | 1,360,000 | 1,370,000 | 79,500 |
| 672,000 | 678,000 | 34,500 | 996,000 | 1,004,000 | 54,700 | 1,370,000 | 1,380,000 | 80,200 |
| 678,000 | 684,000 | 34,800 | 1,004,000 | 1,012,000 | 55,200 | 1,380,000 | 1,390,000 | 81,000 |
| 684,000 | 690,000 | 35,200 | 1,012,000 | 1,020,000 | 55,700 | 1,390,000 | 1,400,000 | 81,700 |
| 690,000 | 696,000 | 35,600 | 1,020,000 | 1,028,000 | 56,200 | 1,400,000 | 1,410,000 | 82,500 |
(3)
| Amount of severance pay or other such compensation after the retirement income deduction | Tax amount | Amount of severance pay or other such compensation after the retirement income deduction | Tax amount | Amount of severance pay or other such compensation after the retirement income deduction | Tax amount | |||
| At least | Less than | At least | Less than | At least | Less than | |||
| yen | yen | yen | yen | yen | yen | yen | yen | yen |
| 1,410,000 | 1,420,000 | 83,200 | 1,860,000 | 1,870,000 | 117,400 | 2,310,000 | 2,320,000 | 156,100 |
| 1,420,000 | 1,430,000 | 84,000 | 1,870,000 | 1,880,000 | 118,200 | 2,320,000 | 2,330,000 | 157,000 |
| 1,430,000 | 1,440,000 | 84,700 | 1,880,000 | 1,890,000 | 119,100 | 2,330,000 | 2,340,000 | 157,800 |
| 1,440,000 | 1,450,000 | 85,500 | 1,890,000 | 1,900,000 | 119,900 | 2,340,000 | 2,350,000 | 158,700 |
| 1,450,000 | 1,460,000 | 86,200 | 1,900,000 | 1,910,000 | 120,700 | 2,350,000 | 2,360,000 | 159,600 |
| 1,460,000 | 1,470,000 | 87,000 | 1,910,000 | 1,920,000 | 121,500 | 2,360,000 | 2,370,000 | 160,500 |
| 1,470,000 | 1,480,000 | 87,700 | 1,920,000 | 1,930,000 | 122,400 | 2,370,000 | 2,380,000 | 161,300 |
| 1,480,000 | 1,490,000 | 88,500 | 1,930,000 | 1,940,000 | 123,200 | 2,380,000 | 2,390,000 | 162,200 |
| 1,490,000 | 1,500,000 | 89,200 | 1,940,000 | 1,950,000 | 124,000 | 2,390,000 | 2,400,000 | 163,100 |
| 1,500,000 | 1,510,000 | 90,000 | 1,950,000 | 1,960,000 | 124,800 | 2,400,000 | 2,410,000 | 164,000 |
| 1,510,000 | 1,520,000 | 90,700 | 1,960,000 | 1,970,000 | 125,700 | 2,410,000 | 2,420,000 | 164,900 |
| 1,520,000 | 1,530,000 | 91,500 | 1,970,000 | 1,980,000 | 126,500 | 2,420,000 | 2,430,000 | 165,900 |
| 1,530,000 | 1,540,000 | 92,200 | 1,980,000 | 1,990,000 | 127,300 | 2,430,000 | 2,440,000 | 166,800 |
| 1,540,000 | 1,550,000 | 93,000 | 1,990,000 | 2,000,000 | 128,100 | 2,440,000 | 2,450,000 | 167,800 |
| 1,550,000 | 1,560,000 | 93,700 | 2,000,000 | 2,010,000 | 129,000 | 2,450,000 | 2,460,000 | 168,700 |
| 1,560,000 | 1,570,000 | 94,500 | 2,010,000 | 2,020,000 | 129,800 | 2,460,000 | 2,470,000 | 169,700 |
| 1,570,000 | 1,580,000 | 95,200 | 2,020,000 | 2,030,000 | 130,700 | 2,470,000 | 2,480,000 | 170,600 |
| 1,580,000 | 1,590,000 | 96,000 | 2,030,000 | 2,040,000 | 131,600 | 2,480,000 | 2,490,000 | 171,600 |
| 1,590,000 | 1,600,000 | 96,700 | 2,040,000 | 2,050,000 | 132,500 | 2,490,000 | 2,500,000 | 172,500 |
| 1,600,000 | 1,610,000 | 97,500 | 2,050,000 | 2,060,000 | 133,300 | 2,500,000 | 2,510,000 | 173,500 |
| 1,610,000 | 1,620,000 | 98,200 | 2,060,000 | 2,070,000 | 134,200 | 2,510,000 | 2,520,000 | 174,400 |
| 1,620,000 | 1,630,000 | 99,000 | 2,070,000 | 2,080,000 | 135,100 | 2,520,000 | 2,530,000 | 175,400 |
| 1,630,000 | 1,640,000 | 99,700 | 2,080,000 | 2,090,000 | 136,000 | 2,530,000 | 2,540,000 | 176,300 |
| 1,640,000 | 1,650,000 | 100,500 | 2,090,000 | 2,100,000 | 136,800 | 2,540,000 | 2,550,000 | 177,300 |
| 1,650,000 | 1,660,000 | 101,200 | 2,100,000 | 2,110,000 | 137,700 | 2,550,000 | 2,560,000 | 178,200 |
| 1,660,000 | 1,670,000 | 102,000 | 2,110,000 | 2,120,000 | 138,600 | 2,560,000 | 2,570,000 | 179,200 |
| 1,670,000 | 1,680,000 | 102,700 | 2,120,000 | 2,130,000 | 139,500 | 2,570,000 | 2,580,000 | 180,100 |
| 1,680,000 | 1,690,000 | 103,500 | 2,130,000 | 2,140,000 | 140,300 | 2,580,000 | 2,590,000 | 181,100 |
| 1,690,000 | 1,700,000 | 104,200 | 2,140,000 | 2,150,000 | 141,200 | 2,590,000 | 2,600,000 | 182,000 |
| 1,700,000 | 1,710,000 | 105,000 | 2,150,000 | 2,160,000 | 142,100 | 2,600,000 | 2,610,000 | 183,000 |
| 1,710,000 | 1,720,000 | 105,700 | 2,160,000 | 2,170,000 | 143,000 | 2,610,000 | 2,620,000 | 183,900 |
| 1,720,000 | 1,730,000 | 106,500 | 2,170,000 | 2,180,000 | 143,800 | 2,620,000 | 2,630,000 | 184,900 |
| 1,730,000 | 1,740,000 | 107,200 | 2,180,000 | 2,190,000 | 144,700 | 2,630,000 | 2,640,000 | 185,800 |
| 1,740,000 | 1,750,000 | 108,000 | 2,190,000 | 2,200,000 | 145,600 | 2,640,000 | 2,650,000 | 186,800 |
| 1,750,000 | 1,760,000 | 108,700 | 2,200,000 | 2,210,000 | 146,500 | 2,650,000 | 2,660,000 | 187,700 |
| 1,760,000 | 1,770,000 | 109,500 | 2,210,000 | 2,220,000 | 147,300 | 2,660,000 | 2,670,000 | 188,700 |
| 1,770,000 | 1,780,000 | 110,200 | 2,220,000 | 2,230,000 | 148,200 | 2,670,000 | 2,680,000 | 189,600 |
| 1,780,000 | 1,790,000 | 111,000 | 2,230,000 | 2,240,000 | 149,100 | 2,680,000 | 2,690,000 | 190,600 |
| 1,790,000 | 1,800,000 | 111,700 | 2,240,000 | 2,250,000 | 150,000 | 2,690,000 | 2,700,000 | 191,500 |
| 1,800,000 | 1,810,000 | 112,500 | 2,250,000 | 2,260,000 | 150,800 | 2,700,000 | 2,710,000 | 192,500 |
| 1,810,000 | 1,820,000 | 113,300 | 2,260,000 | 2,270,000 | 151,700 | 2,710,000 | 2,720,000 | 193,400 |
| 1,820,000 | 1,830,000 | 114,100 | 2,270,000 | 2,280,000 | 152,600 | 2,720,000 | 2,730,000 | 194,400 |
| 1,830,000 | 1,840,000 | 114,900 | 2,280,000 | 2,290,000 | 153,500 | 2,730,000 | 2,740,000 | 195,300 |
| 1,840,000 | 1,850,000 | 115,800 | 2,290,000 | 2,300,000 | 154,300 | 2,740,000 | 2,750,000 | 196,300 |
| 1,850,000 | 1,860,000 | 116,600 | 2,300,000 | 2,310,000 | 155,200 | 2,750,000 | 2,760,000 | 197,200 |
(4)
| Amount of severance pay or other such compensation after the retirement income deduction | Tax amount | Amount of severance pay or other such compensation after the retirement income deduction | Tax amount | Amount of severance pay or other such compensation after the retirement income deduction | Tax amount | |||
| At least | Less than | At least | Less than | At least | Less than | |||
| yen | yen | yen | yen | yen | yen | yen | yen | yen |
| 2,760,000 | 2,770,000 | 198,200 | 3,210,000 | 3,220,000 | 244,300 | 3,660,000 | 3,670,000 | 294,200 |
| 2,770,000 | 2,780,000 | 199,100 | 3,220,000 | 3,230,000 | 245,400 | 3,670,000 | 3,680,000 | 295,300 |
| 2,780,000 | 2,790,000 | 200,100 | 3,230,000 | 3,240,000 | 246,500 | 3,680,000 | 3,690,000 | 296,400 |
| 2,790,000 | 2,800,000 | 201,000 | 3,240,000 | 3,250,000 | 247,600 | 3,690,000 | 3,700,000 | 297,500 |
| 2,800,000 | 2,810,000 | 202,000 | 3,250,000 | 3,260,000 | 248,700 | 3,700,000 | 3,710,000 | 298,700 |
| 2,810,000 | 2,820,000 | 202,900 | 3,260,000 | 3,270,000 | 249,800 | 3,710,000 | 3,720,000 | 299,800 |
| 2,820,000 | 2,830,000 | 203,900 | 3,270,000 | 3,280,000 | 250,900 | 3,720,000 | 3,730,000 | 300,900 |
| 2,830,000 | 2,840,000 | 204,800 | 3,280,000 | 3,290,000 | 252,000 | 3,730,000 | 3,740,000 | 302,000 |
| 2,840,000 | 2,850,000 | 205,800 | 3,290,000 | 3,300,000 | 253,100 | 3,740,000 | 3,750,000 | 303,100 |
| 2,850,000 | 2,860,000 | 206,700 | 3,300,000 | 3,310,000 | 254,300 | 3,750,000 | 3,760,000 | 304,200 |
| 2,860,000 | 2,870,000 | 207,700 | 3,310,000 | 3,320,000 | 255,400 | 3,760,000 | 3,770,000 | 305,300 |
| 2,870,000 | 2,880,000 | 208,600 | 3,320,000 | 3,330,000 | 256,500 | 3,770,000 | 3,780,000 | 306,400 |
| 2,880,000 | 2,890,000 | 209,600 | 3,330,000 | 3,340,000 | 257,600 | 3,780,000 | 3,790,000 | 307,500 |
| 2,890,000 | 2,900,000 | 210,500 | 3,340,000 | 3,350,000 | 258,700 | 3,790,000 | 3,800,000 | 308,600 |
| 2,900,000 | 2,910,000 | 211,500 | 3,350,000 | 3,360,000 | 259,800 | 3,800,000 | 3,810,000 | 309,800 |
| 2,910,000 | 2,920,000 | 212,400 | 3,360,000 | 3,370,000 | 260,900 | 3,810,000 | 3,820,000 | 310,900 |
| 2,920,000 | 2,930,000 | 213,400 | 3,370,000 | 3,380,000 | 262,000 | 3,820,000 | 3,830,000 | 312,000 |
| 2,930,000 | 2,940,000 | 214,300 | 3,380,000 | 3,390,000 | 263,100 | 3,830,000 | 3,840,000 | 313,100 |
| 2,940,000 | 2,950,000 | 215,300 | 3,390,000 | 3,400,000 | 264,200 | 3,840,000 | 3,850,000 | 314,200 |
| 2,950,000 | 2,960,000 | 216,200 | 3,400,000 | 3,410,000 | 265,400 | 3,850,000 | 3,860,000 | 315,300 |
| 2,960,000 | 2,970,000 | 217,200 | 3,410,000 | 3,420,000 | 266,500 | 3,860,000 | 3,870,000 | 316,400 |
| 2,970,000 | 2,980,000 | 218,100 | 3,420,000 | 3,430,000 | 267,600 | 3,870,000 | 3,880,000 | 317,500 |
| 2,980,000 | 2,990,000 | 219,100 | 3,430,000 | 3,440,000 | 268,700 | 3,880,000 | 3,890,000 | 318,600 |
| 2,990,000 | 3,000,000 | 220,000 | 3,440,000 | 3,450,000 | 269,800 | 3,890,000 | 3,900,000 | 319,700 |
| 3,000,000 | 3,010,000 | 221,000 | 3,450,000 | 3,460,000 | 270,900 | 3,900,000 | 3,910,000 | 320,900 |
| 3,010,000 | 3,020,000 | 222,100 | 3,460,000 | 3,470,000 | 272,000 | 3,910,000 | 3,920,000 | 322,000 |
| 3,020,000 | 3,030,000 | 223,200 | 3,470,000 | 3,480,000 | 273,100 | 3,920,000 | 3,930,000 | 323,100 |
| 3,030,000 | 3,040,000 | 224,300 | 3,480,000 | 3,490,000 | 274,200 | 3,930,000 | 3,940,000 | 324,200 |
| 3,040,000 | 3,050,000 | 225,400 | 3,490,000 | 3,500,000 | 275,300 | 3,940,000 | 3,950,000 | 325,300 |
| 3,050,000 | 3,060,000 | 226,500 | 3,500,000 | 3,510,000 | 276,500 | 3,950,000 | 3,960,000 | 326,400 |
| 3,060,000 | 3,070,000 | 227,600 | 3,510,000 | 3,520,000 | 277,600 | 3,960,000 | 3,970,000 | 327,500 |
| 3,070,000 | 3,080,000 | 228,700 | 3,520,000 | 3,530,000 | 278,700 | 3,970,000 | 3,980,000 | 328,600 |
| 3,080,000 | 3,090,000 | 229,800 | 3,530,000 | 3,540,000 | 279,800 | 3,980,000 | 3,990,000 | 329,700 |
| 3,090,000 | 3,100,000 | 230,900 | 3,540,000 | 3,550,000 | 280,900 | 3,990,000 | 4,000,000 | 330,800 |
| 3,100,000 | 3,110,000 | 232,100 | 3,550,000 | 3,560,000 | 282,000 | |||
| 3,110,000 | 3,120,000 | 233,200 | 3,560,000 | 3,570,000 | 283,100 | 4,000,000 | 5,000,000 | The amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 12.75%, less 178,000 yen |
| 3,120,000 | 3,130,000 | 234,300 | 3,570,000 | 3,580,000 | 284,200 | |||
| 3,130,000 | 3,140,000 | 235,400 | 3,580,000 | 3,590,000 | 285,300 | |||
| 3,140,000 | 3,150,000 | 236,500 | 3,590,000 | 3,600,000 | 286,400 | |||
| 3,150,000 | 3,160,000 | 237,600 | 3,600,000 | 3,610,000 | 287,600 | |||
| 3,160,000 | 3,170,000 | 238,700 | 3,610,000 | 3,620,000 | 288,700 | 5,000,000 | 6,000,000 | The amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 14.35%, less 258,000 yen |
| 3,170,000 | 3,180,000 | 239,800 | 3,620,000 | 3,630,000 | 289,800 | |||
| 3,180,000 | 3,190,000 | 240,900 | 3,630,000 | 3,640,000 | 290,900 | |||
| 3,190,000 | 3,200,000 | 242,000 | 3,640,000 | 3,650,000 | 292,000 | |||
| 3,200,000 | 3,210,000 | 243,200 | 3,650,000 | 3,660,000 | 293,100 | |||
(5)
| Amount of severance pay or other such compensation after the retirement income deduction | Tax amount | Amount of severance pay or other such compensation after the retirement income deduction | Tax amount | Amount of severance pay or other such compensation after the retirement income deduction | Tax amount | |||
| At least | Less than | At least | Less than | At least | Less than | |||
| yen | yen | yen | yen | yen | yen | |||
| 6,000,000 | 7,000,000 | The amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 16%, less 357,000 yen | 14,000,000 | 16,000,000 | The amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 23.5%, less 1,072,000 yen | 80,000,000 | 90,000,000 | The amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 32.5%, less 4,692,000 yen |
| 7,000,000 | 8,000,000 | The amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 17.5%, less 462,000 yen | 16,000,000 | 20,000,000 | The amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 25%, less 1,312,000 yen | 90,000,000 | 120,000,000 | The amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 33.1%, less 5,232,000 yen |
| 8,000,000 | 10,000,000 | The amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 19.5%, less 622,000 yen | 20,000,000 | 40,000,000 | The amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 27.5%, less 1,812,000 yen | 120,000,000 | 130,000,000 | The amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 35%, less 7,512,000 yen |
| 10,000,000 | 12,000,000 | The amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 21.5%, less 822,000 yen | 40,000,000 | 60,000,000 | The amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 30%, less 2,812,000 yen | 130,000,000 | 160,000,000 | The amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 35.6%, less 8,292,000 yen |
| 12,000,000 | 14,000,000 | The amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 23%, less 1,002,000 yen | 60,000,000 | 80,000,000 | The amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 30.6%, less 3,172,000 yen | 160,000,000 yen or more | The amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 37.5%, less 11,332,000 yen | |
(Note) In this table, "amount of severance pay or other such compensation after the retirement income deduction" means the remainder arrived at when the retirement income deduction prescribed in Article 201, paragraph (2) (Amount of Tax to Be Collected on Retirement Income) of the new Act is deducted from the amount of severance pay or other such compensation.
(Remarks) To find the tax amount, first find the amount arrived at when the retirement income deduction in the attached table to Appended Table VIII of the new Act, found under that attached table according to the years of service equivalent to the years of service prescribed in Article 30, paragraph (3), item (i) (Retirement Income Deduction) of the new Act and to whether the case falls under the case set forth in paragraph (4), item (iii) of that Article (or, if the case falls under the case set forth in item (i) of that paragraph, the amount calculated in a manner equivalent to the provisions of that paragraph), is deducted from the amount of severance pay or other such compensation; next, find the applicable row of the "Amount of severance pay or other such compensation after the retirement income deduction" column according to that amount; the amount stated in the "Tax amount" column of that row is the tax amount sought. In this case, if the amount equivalent to one half of the amount of severance pay or other such compensation after the retirement income deduction of a Resident whose amount of severance pay or other such compensation after the retirement income deduction is 4,000,000 yen or more includes a fraction of less than 1,000 yen, the amount arrived at when the amount calculated by multiplying the amount of that fraction by two is deducted from the amount of severance pay or other such compensation after the retirement income deduction is deemed to be the amount of severance pay or other such compensation after the retirement income deduction, 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.
（一）
| 退職所得控除額控除後の退職手当等の金額 | 税額 | 退職所得控除額控除後の退職手当等の金額 | 税額 | 退職所得控除額控除後の退職手当等の金額 | 税額 | |||
| 以上 | 未満 | 以上 | 未満 | 以上 | 未満 | |||
| 円 | 円 | 円 | 円 | 円 | 円 | 円 | 円 | 円 |
| ２，０００円未満 | ０ | ９０，０００ | ９２，０００ | ４，５００ | ２３４，０００ | ２３８，０００ | １１，７００ | |
| ２，０００ | ４，０００ | １００ | ９２，０００ | ９４，０００ | ４，６００ | ２３８，０００ | ２４２，０００ | １１，９００ |
| ４，０００ | ６，０００ | ２００ | ９４，０００ | ９６，０００ | ４，７００ | ２４２，０００ | ２４６，０００ | １２，１００ |
| ６，０００ | ８，０００ | ３００ | ９６，０００ | ９８，０００ | ４，８００ | ２４６，０００ | ２５０，０００ | １２，３００ |
| ８，０００ | １０，０００ | ４００ | ９８，０００ | １００，０００ | ４，９００ | ２５０，０００ | ２５４，０００ | １２，５００ |
| １０，０００ | １２，０００ | ５００ | １００，０００ | １０２，０００ | ５，０００ | ２５４，０００ | ２５８，０００ | １２，７００ |
| １２，０００ | １４，０００ | ６００ | １０２，０００ | １０４，０００ | ５，１００ | ２５８，０００ | ２６２，０００ | １２，９００ |
| １４，０００ | １６，０００ | ７００ | １０４，０００ | １０６，０００ | ５，２００ | ２６２，０００ | ２６６，０００ | １３，１００ |
| １６，０００ | １８，０００ | ８００ | １０６，０００ | １０８，０００ | ５，３００ | ２６６，０００ | ２７０，０００ | １３，３００ |
| １８，０００ | ２０，０００ | ９００ | １０８，０００ | １１０，０００ | ５，４００ | ２７０，０００ | ２７４，０００ | １３，５００ |
| ２０，０００ | ２２，０００ | １，０００ | １１０，０００ | １１２，０００ | ５，５００ | ２７４，０００ | ２７８，０００ | １３，７００ |
| ２２，０００ | ２４，０００ | １，１００ | １１２，０００ | １１４，０００ | ５，６００ | ２７８，０００ | ２８２，０００ | １３，９００ |
| ２４，０００ | ２６，０００ | １，２００ | １１４，０００ | １１６，０００ | ５，７００ | ２８２，０００ | ２８６，０００ | １４，１００ |
| ２６，０００ | ２８，０００ | １，３００ | １１６，０００ | １１８，０００ | ５，８００ | ２８６，０００ | ２９０，０００ | １４，３００ |
| ２８，０００ | ３０，０００ | １，４００ | １１８，０００ | １２０，０００ | ５，９００ | ２９０，０００ | ２９４，０００ | １４，５００ |
| ３０，０００ | ３２，０００ | １，５００ | １２０，０００ | １２２，０００ | ６，０００ | ２９４，０００ | ２９８，０００ | １４，７００ |
| ３２，０００ | ３４，０００ | １，６００ | １２２，０００ | １２４，０００ | ６，１００ | ２９８，０００ | ３０２，０００ | １４，９００ |
| ３４，０００ | ３６，０００ | １，７００ | １２４，０００ | １２６，０００ | ６，２００ | ３０２，０００ | ３０６，０００ | １５，１００ |
| ３６，０００ | ３８，０００ | １，８００ | １２６，０００ | １３０，０００ | ６，３００ | ３０６，０００ | ３１０，０００ | １５，３００ |
| ３８，０００ | ４０，０００ | １，９００ | １３０，０００ | １３４，０００ | ６，５００ | ３１０，０００ | ３１４，０００ | １５，５００ |
| ４０，０００ | ４２，０００ | ２，０００ | １３４，０００ | １３８，０００ | ６，７００ | ３１４，０００ | ３１８，０００ | １５，７００ |
| ４２，０００ | ４４，０００ | ２，１００ | １３８，０００ | １４２，０００ | ６，９００ | ３１８，０００ | ３２２，０００ | １５，９００ |
| ４４，０００ | ４６，０００ | ２，２００ | １４２，０００ | １４６，０００ | ７，１００ | ３２２，０００ | ３２６，０００ | １６，１００ |
| ４６，０００ | ４８，０００ | ２，３００ | １４６，０００ | １５０，０００ | ７，３００ | ３２６，０００ | ３３０，０００ | １６，３００ |
| ４８，０００ | ５０，０００ | ２，４００ | １５０，０００ | １５４，０００ | ７，５００ | ３３０，０００ | ３３４，０００ | １６，５００ |
| ５０，０００ | ５２，０００ | ２，５００ | １５４，０００ | １５８，０００ | ７，７００ | ３３４，０００ | ３３８，０００ | １６，７００ |
| ５２，０００ | ５４，０００ | ２，６００ | １５８，０００ | １６２，０００ | ７，９００ | ３３８，０００ | ３４２，０００ | １６，９００ |
| ５４，０００ | ５６，０００ | ２，７００ | １６２，０００ | １６６，０００ | ８，１００ | ３４２，０００ | ３４６，０００ | １７，１００ |
| ５６，０００ | ５８，０００ | ２，８００ | １６６，０００ | １７０，０００ | ８，３００ | ３４６，０００ | ３５０，０００ | １７，３００ |
| ５８，０００ | ６０，０００ | ２，９００ | １７０，０００ | １７４，０００ | ８，５００ | ３５０，０００ | ３５４，０００ | １７，５００ |
| ６０，０００ | ６２，０００ | ３，０００ | １７４，０００ | １７８，０００ | ８，７００ | ３５４，０００ | ３５８，０００ | １７，７００ |
| ６２，０００ | ６４，０００ | ３，１００ | １７８，０００ | １８２，０００ | ８，９００ | ３５８，０００ | ３６２，０００ | １７，９００ |
| ６４，０００ | ６６，０００ | ３，２００ | １８２，０００ | １８６，０００ | ９，１００ | ３６２，０００ | ３６６，０００ | １８，１００ |
| ６６，０００ | ６８，０００ | ３，３００ | １８６，０００ | １９０，０００ | ９，３００ | ３６６，０００ | ３７０，０００ | １８，３００ |
| ６８，０００ | ７０，０００ | ３，４００ | １９０，０００ | １９４，０００ | ９，５００ | ３７０，０００ | ３７４，０００ | １８，５００ |
| ７０，０００ | ７２，０００ | ３，５００ | １９４，０００ | １９８，０００ | ９，７００ | ３７４，０００ | ３７８，０００ | １８，７００ |
| ７２，０００ | ７４，０００ | ３，６００ | １９８，０００ | ２０２，０００ | ９，９００ | ３７８，０００ | ３８２，０００ | １８，９００ |
| ７４，０００ | ７６，０００ | ３，７００ | ２０２，０００ | ２０６，０００ | １０，１００ | ３８２，０００ | ３８６，０００ | １９，１００ |
| ７６，０００ | ７８，０００ | ３，８００ | ２０６，０００ | ２１０，０００ | １０，３００ | ３８６，０００ | ３９０，０００ | １９，３００ |
| ７８，０００ | ８０，０００ | ３，９００ | ２１０，０００ | ２１４，０００ | １０，５００ | ３９０，０００ | ３９６，０００ | １９，５００ |
| ８０，０００ | ８２，０００ | ４，０００ | ２１４，０００ | ２１８，０００ | １０，７００ | ３９６，０００ | ４０２，０００ | １９，８００ |
| ８２，０００ | ８４，０００ | ４，１００ | ２１８，０００ | ２２２，０００ | １０，９００ | ４０２，０００ | ４０８，０００ | ２０，１００ |
| ８４，０００ | ８６，０００ | ４，２００ | ２２２，０００ | ２２６，０００ | １１，１００ | ４０８，０００ | ４１４，０００ | ２０，４００ |
| ８６，０００ | ８８，０００ | ４，３００ | ２２６，０００ | ２３０，０００ | １１，３００ | ４１４，０００ | ４２０，０００ | ２０，７００ |
| ８８，０００ | ９０，０００ | ４，４００ | ２３０，０００ | ２３４，０００ | １１，５００ | ４２０，０００ | ４２６，０００ | ２１，０００ |
（二）
| 退職所得控除額控除後の退職手当等の金額 | 税額 | 退職所得控除額控除後の退職手当等の金額 | 税額 | 退職所得控除額控除後の退職手当等の金額 | 税額 | |||
| 以上 | 未満 | 以上 | 未満 | 以上 | 未満 | |||
| 円 | 円 | 円 | 円 | 円 | 円 | 円 | 円 | 円 |
| ４２６，０００ | ４３２，０００ | ２１，３００ | ６９６，０００ | ７０２，０００ | ３６，０００ | １，０２８，０００ | １，０３６，０００ | ５６，７００ |
| ４３２，０００ | ４３８，０００ | ２１，６００ | ７０２，０００ | ７０８，０００ | ３６，３００ | １，０３６，０００ | １，０４４，０００ | ５７，２００ |
| ４３８，０００ | ４４４，０００ | ２１，９００ | ７０８，０００ | ７１４，０００ | ３６，７００ | １，０４４，０００ | １，０５２，０００ | ５７，７００ |
| ４４４，０００ | ４５０，０００ | ２２，２００ | ７１４，０００ | ７２０，０００ | ３７，１００ | １，０５２，０００ | １，０６０，０００ | ５８，２００ |
| ４５０，０００ | ４５６，０００ | ２２，５００ | ７２０，０００ | ７２６，０００ | ３７，５００ | １，０６０，０００ | １，０６８，０００ | ５８，７００ |
| ４５６，０００ | ４６２，０００ | ２２，８００ | ７２６，０００ | ７３２，０００ | ３７，８００ | １，０６８，０００ | １，０７６，０００ | ５９，２００ |
| ４６２，０００ | ４６８，０００ | ２３，１００ | ７３２，０００ | ７３８，０００ | ３８，２００ | １，０７６，０００ | １，０８４，０００ | ５９，７００ |
| ４６８，０００ | ４７４，０００ | ２３，４００ | ７３８，０００ | ７４４，０００ | ３８，６００ | １，０８４，０００ | １，０９２，０００ | ６０，２００ |
| ４７４，０００ | ４８０，０００ | ２３，７００ | ７４４，０００ | ７５０，０００ | ３９，０００ | １，０９２，０００ | １，１００，０００ | ６０，７００ |
| ４８０，０００ | ４８６，０００ | ２４，０００ | ７５０，０００ | ７５６，０００ | ３９，３００ | １，１００，０００ | １，１０８，０００ | ６１，２００ |
| ４８６，０００ | ４９２，０００ | ２４，３００ | ７５６，０００ | ７６２，０００ | ３９，７００ | １，１０８，０００ | １，１１６，０００ | ６１，７００ |
| ４９２，０００ | ４９８，０００ | ２４，６００ | ７６２，０００ | ７６８，０００ | ４０，１００ | １，１１６，０００ | １，１２４，０００ | ６２，２００ |
| ４９８，０００ | ５０４，０００ | ２４，９００ | ７６８，０００ | ７７４，０００ | ４０，５００ | １，１２４，０００ | １，１３２，０００ | ６２，７００ |
| ５０４，０００ | ５１０，０００ | ２５，２００ | ７７４，０００ | ７８０，０００ | ４０，８００ | １，１３２，０００ | １，１４０，０００ | ６３，２００ |
| ５１０，０００ | ５１６，０００ | ２５，５００ | ７８０，０００ | ７８８，０００ | ４１，２００ | １，１４０，０００ | １，１４８，０００ | ６３，７００ |
| ５１６，０００ | ５２２，０００ | ２５，８００ | ７８８，０００ | ７９６，０００ | ４１，７００ | １，１４８，０００ | １，１５６，０００ | ６４，２００ |
| ５２２，０００ | ５２８，０００ | ２６，１００ | ７９６，０００ | ８０４，０００ | ４２，２００ | １，１５６，０００ | １，１６４，０００ | ６４，７００ |
| ５２８，０００ | ５３４，０００ | ２６，４００ | ８０４，０００ | ８１２，０００ | ４２，７００ | １，１６４，０００ | １，１７２，０００ | ６５，２００ |
| ５３４，０００ | ５４０，０００ | ２６，７００ | ８１２，０００ | ８２０，０００ | ４３，２００ | １，１７２，０００ | １，１８０，０００ | ６５，７００ |
| ５４０，０００ | ５４６，０００ | ２７，０００ | ８２０，０００ | ８２８，０００ | ４３，７００ | １，１８０，０００ | １，１８８，０００ | ６６，２００ |
| ５４６，０００ | ５５２，０００ | ２７，３００ | ８２８，０００ | ８３６，０００ | ４４，２００ | １，１８８，０００ | １，１９６，０００ | ６６，７００ |
| ５５２，０００ | ５５８，０００ | ２７，６００ | ８３６，０００ | ８４４，０００ | ４４，７００ | １，１９６，０００ | １，２０４，０００ | ６７，２００ |
| ５５８，０００ | ５６４，０００ | ２７，９００ | ８４４，０００ | ８５２，０００ | ４５，２００ | １，２０４，０００ | １，２１２，０００ | ６７，８００ |
| ５６４，０００ | ５７０，０００ | ２８，２００ | ８５２，０００ | ８６０，０００ | ４５，７００ | １，２１２，０００ | １，２２０，０００ | ６８，４００ |
| ５７０，０００ | ５７６，０００ | ２８，５００ | ８６０，０００ | ８６８，０００ | ４６，２００ | １，２２０，０００ | １，２２８，０００ | ６９，０００ |
| ５７６，０００ | ５８２，０００ | ２８，８００ | ８６８，０００ | ８７６，０００ | ４６，７００ | １，２２８，０００ | １，２３６，０００ | ６９，６００ |
| ５８２，０００ | ５８８，０００ | ２９，１００ | ８７６，０００ | ８８４，０００ | ４７，２００ | １，２３６，０００ | １，２４４，０００ | ７０，２００ |
| ５８８，０００ | ５９４，０００ | ２９，４００ | ８８４，０００ | ８９２，０００ | ４７，７００ | １，２４４，０００ | １，２５２，０００ | ７０，８００ |
| ５９４，０００ | ６００，０００ | ２９，７００ | ８９２，０００ | ９００，０００ | ４８，２００ | １，２５２，０００ | １，２６０，０００ | ７１，４００ |
| ６００，０００ | ６０６，０００ | ３０，０００ | ９００，０００ | ９０８，０００ | ４８，７００ | １，２６０，０００ | １，２６８，０００ | ７２，０００ |
| ６０６，０００ | ６１２，０００ | ３０，３００ | ９０８，０００ | ９１６，０００ | ４９，２００ | １，２６８，０００ | １，２７６，０００ | ７２，６００ |
| ６１２，０００ | ６１８，０００ | ３０，７００ | ９１６，０００ | ９２４，０００ | ４９，７００ | １，２７６，０００ | １，２８４，０００ | ７３，２００ |
| ６１８，０００ | ６２４，０００ | ３１，１００ | ９２４，０００ | ９３２，０００ | ５０，２００ | １，２８４，０００ | １，２９２，０００ | ７３，８００ |
| ６２４，０００ | ６３０，０００ | ３１，５００ | ９３２，０００ | ９４０，０００ | ５０，７００ | １，２９２，０００ | １，３００，０００ | ７４，４００ |
| ６３０，０００ | ６３６，０００ | ３１，８００ | ９４０，０００ | ９４８，０００ | ５１，２００ | １，３００，０００ | １，３１０，０００ | ７５，０００ |
| ６３６，０００ | ６４２，０００ | ３２，２００ | ９４８，０００ | ９５６，０００ | ５１，７００ | １，３１０，０００ | １，３２０，０００ | ７５，７００ |
| ６４２，０００ | ６４８，０００ | ３２，６００ | ９５６，０００ | ９６４，０００ | ５２，２００ | １，３２０，０００ | １，３３０，０００ | ７６，５００ |
| ６４８，０００ | ６５４，０００ | ３３，０００ | ９６４，０００ | ９７２，０００ | ５２，７００ | １，３３０，０００ | １，３４０，０００ | ７７，２００ |
| ６５４，０００ | ６６０，０００ | ３３，３００ | ９７２，０００ | ９８０，０００ | ５３，２００ | １，３４０，０００ | １，３５０，０００ | ７８，０００ |
| ６６０，０００ | ６６６，０００ | ３３，７００ | ９８０，０００ | ９８８，０００ | ５３，７００ | １，３５０，０００ | １，３６０，０００ | ７８，７００ |
| ６６６，０００ | ６７２，０００ | ３４，１００ | ９８８，０００ | ９９６，０００ | ５４，２００ | １，３６０，０００ | １，３７０，０００ | ７９，５００ |
| ６７２，０００ | ６７８，０００ | ３４，５００ | ９９６，０００ | １，００４，０００ | ５４，７００ | １，３７０，０００ | １，３８０，０００ | ８０，２００ |
| ６７８，０００ | ６８４，０００ | ３４，８００ | １，００４，０００ | １，０１２，０００ | ５５，２００ | １，３８０，０００ | １，３９０，０００ | ８１，０００ |
| ６８４，０００ | ６９０，０００ | ３５，２００ | １，０１２，０００ | １，０２０，０００ | ５５，７００ | １，３９０，０００ | １，４００，０００ | ８１，７００ |
| ６９０，０００ | ６９６，０００ | ３５，６００ | １，０２０，０００ | １，０２８，０００ | ５６，２００ | １，４００，０００ | １，４１０，０００ | ８２，５００ |
（三）
| 退職所得控除額控除後の退職手当等の金額 | 税額 | 退職所得控除額控除後の退職手当等の金額 | 税額 | 退職所得控除額控除後の退職手当等の金額 | 税額 | |||
| 以上 | 未満 | 以上 | 未満 | 以上 | 未満 | |||
| 円 | 円 | 円 | 円 | 円 | 円 | 円 | 円 | 円 |
| １，４１０，０００ | １，４２０，０００ | ８３，２００ | １，８６０，０００ | １，８７０，０００ | １１７，４００ | ２，３１０，０００ | ２，３２０，０００ | １５６，１００ |
| １，４２０，０００ | １，４３０，０００ | ８４，０００ | １，８７０，０００ | １，８８０，０００ | １１８，２００ | ２，３２０，０００ | ２，３３０，０００ | １５７，０００ |
| １，４３０，０００ | １，４４０，０００ | ８４，７００ | １，８８０，０００ | １，８９０，０００ | １１９，１００ | ２，３３０，０００ | ２，３４０，０００ | １５７，８００ |
| １，４４０，０００ | １，４５０，０００ | ８５，５００ | １，８９０，０００ | １，９００，０００ | １１９，９００ | ２，３４０，０００ | ２，３５０，０００ | １５８，７００ |
| １，４５０，０００ | １，４６０，０００ | ８６，２００ | １，９００，０００ | １，９１０，０００ | １２０，７００ | ２，３５０，０００ | ２，３６０，０００ | １５９，６００ |
| １，４６０，０００ | １，４７０，０００ | ８７，０００ | １，９１０，０００ | １，９２０，０００ | １２１，５００ | ２，３６０，０００ | ２，３７０，０００ | １６０，５００ |
| １，４７０，０００ | １，４８０，０００ | ８７，７００ | １，９２０，０００ | １，９３０，０００ | １２２，４００ | ２，３７０，０００ | ２，３８０，０００ | １６１，３００ |
| １，４８０，０００ | １，４９０，０００ | ８８，５００ | １，９３０，０００ | １，９４０，０００ | １２３，２００ | ２，３８０，０００ | ２，３９０，０００ | １６２，２００ |
| １，４９０，０００ | １，５００，０００ | ８９，２００ | １，９４０，０００ | １，９５０，０００ | １２４，０００ | ２，３９０，０００ | ２，４００，０００ | １６３，１００ |
| １，５００，０００ | １，５１０，０００ | ９０，０００ | １，９５０，０００ | １，９６０，０００ | １２４，８００ | ２，４００，０００ | ２，４１０，０００ | １６４，０００ |
| １，５１０，０００ | １，５２０，０００ | ９０，７００ | １，９６０，０００ | １，９７０，０００ | １２５，７００ | ２，４１０，０００ | ２，４２０，０００ | １６４，９００ |
| １，５２０，０００ | １，５３０，０００ | ９１，５００ | １，９７０，０００ | １，９８０，０００ | １２６，５００ | ２，４２０，０００ | ２，４３０，０００ | １６５，９００ |
| １，５３０，０００ | １，５４０，０００ | ９２，２００ | １，９８０，０００ | １，９９０，０００ | １２７，３００ | ２，４３０，０００ | ２，４４０，０００ | １６６，８００ |
| １，５４０，０００ | １，５５０，０００ | ９３，０００ | １，９９０，０００ | ２，０００，０００ | １２８，１００ | ２，４４０，０００ | ２，４５０，０００ | １６７，８００ |
| １，５５０，０００ | １，５６０，０００ | ９３，７００ | ２，０００，０００ | ２，０１０，０００ | １２９，０００ | ２，４５０，０００ | ２，４６０，０００ | １６８，７００ |
| １，５６０，０００ | １，５７０，０００ | ９４，５００ | ２，０１０，０００ | ２，０２０，０００ | １２９，８００ | ２，４６０，０００ | ２，４７０，０００ | １６９，７００ |
| １，５７０，０００ | １，５８０，０００ | ９５，２００ | ２，０２０，０００ | ２，０３０，０００ | １３０，７００ | ２，４７０，０００ | ２，４８０，０００ | １７０，６００ |
| １，５８０，０００ | １，５９０，０００ | ９６，０００ | ２，０３０，０００ | ２，０４０，０００ | １３１，６００ | ２，４８０，０００ | ２，４９０，０００ | １７１，６００ |
| １，５９０，０００ | １，６００，０００ | ９６，７００ | ２，０４０，０００ | ２，０５０，０００ | １３２，５００ | ２，４９０，０００ | ２，５００，０００ | １７２，５００ |
| １，６００，０００ | １，６１０，０００ | ９７，５００ | ２，０５０，０００ | ２，０６０，０００ | １３３，３００ | ２，５００，０００ | ２，５１０，０００ | １７３，５００ |
| １，６１０，０００ | １，６２０，０００ | ９８，２００ | ２，０６０，０００ | ２，０７０，０００ | １３４，２００ | ２，５１０，０００ | ２，５２０，０００ | １７４，４００ |
| １，６２０，０００ | １，６３０，０００ | ９９，０００ | ２，０７０，０００ | ２，０８０，０００ | １３５，１００ | ２，５２０，０００ | ２，５３０，０００ | １７５，４００ |
| １，６３０，０００ | １，６４０，０００ | ９９，７００ | ２，０８０，０００ | ２，０９０，０００ | １３６，０００ | ２，５３０，０００ | ２，５４０，０００ | １７６，３００ |
| １，６４０，０００ | １，６５０，０００ | １００，５００ | ２，０９０，０００ | ２，１００，０００ | １３６，８００ | ２，５４０，０００ | ２，５５０，０００ | １７７，３００ |
| １，６５０，０００ | １，６６０，０００ | １０１，２００ | ２，１００，０００ | ２，１１０，０００ | １３７，７００ | ２，５５０，０００ | ２，５６０，０００ | １７８，２００ |
| １，６６０，０００ | １，６７０，０００ | １０２，０００ | ２，１１０，０００ | ２，１２０，０００ | １３８，６００ | ２，５６０，０００ | ２，５７０，０００ | １７９，２００ |
| １，６７０，０００ | １，６８０，０００ | １０２，７００ | ２，１２０，０００ | ２，１３０，０００ | １３９，５００ | ２，５７０，０００ | ２，５８０，０００ | １８０，１００ |
| １，６８０，０００ | １，６９０，０００ | １０３，５００ | ２，１３０，０００ | ２，１４０，０００ | １４０，３００ | ２，５８０，０００ | ２，５９０，０００ | １８１，１００ |
| １，６９０，０００ | １，７００，０００ | １０４，２００ | ２，１４０，０００ | ２，１５０，０００ | １４１，２００ | ２，５９０，０００ | ２，６００，０００ | １８２，０００ |
| １，７００，０００ | １，７１０，０００ | １０５，０００ | ２，１５０，０００ | ２，１６０，０００ | １４２，１００ | ２，６００，０００ | ２，６１０，０００ | １８３，０００ |
| １，７１０，０００ | １，７２０，０００ | １０５，７００ | ２，１６０，０００ | ２，１７０，０００ | １４３，０００ | ２，６１０，０００ | ２，６２０，０００ | １８３，９００ |
| １，７２０，０００ | １，７３０，０００ | １０６，５００ | ２，１７０，０００ | ２，１８０，０００ | １４３，８００ | ２，６２０，０００ | ２，６３０，０００ | １８４，９００ |
| １，７３０，０００ | １，７４０，０００ | １０７，２００ | ２，１８０，０００ | ２，１９０，０００ | １４４，７００ | ２，６３０，０００ | ２，６４０，０００ | １８５，８００ |
| １，７４０，０００ | １，７５０，０００ | １０８，０００ | ２，１９０，０００ | ２，２００，０００ | １４５，６００ | ２，６４０，０００ | ２，６５０，０００ | １８６，８００ |
| １，７５０，０００ | １，７６０，０００ | １０８，７００ | ２，２００，０００ | ２，２１０，０００ | １４６，５００ | ２，６５０，０００ | ２，６６０，０００ | １８７，７００ |
| １，７６０，０００ | １，７７０，０００ | １０９，５００ | ２，２１０，０００ | ２，２２０，０００ | １４７，３００ | ２，６６０，０００ | ２，６７０，０００ | １８８，７００ |
| １，７７０，０００ | １，７８０，０００ | １１０，２００ | ２，２２０，０００ | ２，２３０，０００ | １４８，２００ | ２，６７０，０００ | ２，６８０，０００ | １８９，６００ |
| １，７８０，０００ | １，７９０，０００ | １１１，０００ | ２，２３０，０００ | ２，２４０，０００ | １４９，１００ | ２，６８０，０００ | ２，６９０，０００ | １９０，６００ |
| １，７９０，０００ | １，８００，０００ | １１１，７００ | ２，２４０，０００ | ２，２５０，０００ | １５０，０００ | ２，６９０，０００ | ２，７００，０００ | １９１，５００ |
| １，８００，０００ | １，８１０，０００ | １１２，５００ | ２，２５０，０００ | ２，２６０，０００ | １５０，８００ | ２，７００，０００ | ２，７１０，０００ | １９２，５００ |
| １，８１０，０００ | １，８２０，０００ | １１３，３００ | ２，２６０，０００ | ２，２７０，０００ | １５１，７００ | ２，７１０，０００ | ２，７２０，０００ | １９３，４００ |
| １，８２０，０００ | １，８３０，０００ | １１４，１００ | ２，２７０，０００ | ２，２８０，０００ | １５２，６００ | ２，７２０，０００ | ２，７３０，０００ | １９４，４００ |
| １，８３０，０００ | １，８４０，０００ | １１４，９００ | ２，２８０，０００ | ２，２９０，０００ | １５３，５００ | ２，７３０，０００ | ２，７４０，０００ | １９５，３００ |
| １，８４０，０００ | １，８５０，０００ | １１５，８００ | ２，２９０，０００ | ２，３００，０００ | １５４，３００ | ２，７４０，０００ | ２，７５０，０００ | １９６，３００ |
| １，８５０，０００ | １，８６０，０００ | １１６，６００ | ２，３００，０００ | ２，３１０，０００ | １５５，２００ | ２，７５０，０００ | ２，７６０，０００ | １９７，２００ |
（四）
| 退職所得控除額控除後の退職手当等の金額 | 税額 | 退職所得控除額控除後の退職手当等の金額 | 税額 | 退職所得控除額控除後の退職手当等の金額 | 税額 | |||
| 以上 | 未満 | 以上 | 未満 | 以上 | 未満 | |||
| 円 | 円 | 円 | 円 | 円 | 円 | 円 | 円 | 円 |
| ２，７６０，０００ | ２，７７０，０００ | １９８，２００ | ３，２１０，０００ | ３，２２０，０００ | ２４４，３００ | ３，６６０，０００ | ３，６７０，０００ | ２９４，２００ |
| ２，７７０，０００ | ２，７８０，０００ | １９９，１００ | ３，２２０，０００ | ３，２３０，０００ | ２４５，４００ | ３，６７０，０００ | ３，６８０，０００ | ２９５，３００ |
| ２，７８０，０００ | ２，７９０，０００ | ２００，１００ | ３，２３０，０００ | ３，２４０，０００ | ２４６，５００ | ３，６８０，０００ | ３，６９０，０００ | ２９６，４００ |
| ２，７９０，０００ | ２，８００，０００ | ２０１，０００ | ３，２４０，０００ | ３，２５０，０００ | ２４７，６００ | ３，６９０，０００ | ３，７００，０００ | ２９７，５００ |
| ２，８００，０００ | ２，８１０，０００ | ２０２，０００ | ３，２５０，０００ | ３，２６０，０００ | ２４８，７００ | ３，７００，０００ | ３，７１０，０００ | ２９８，７００ |
| ２，８１０，０００ | ２，８２０，０００ | ２０２，９００ | ３，２６０，０００ | ３，２７０，０００ | ２４９，８００ | ３，７１０，０００ | ３，７２０，０００ | ２９９，８００ |
| ２，８２０，０００ | ２，８３０，０００ | ２０３，９００ | ３，２７０，０００ | ３，２８０，０００ | ２５０，９００ | ３，７２０，０００ | ３，７３０，０００ | ３００，９００ |
| ２，８３０，０００ | ２，８４０，０００ | ２０４，８００ | ３，２８０，０００ | ３，２９０，０００ | ２５２，０００ | ３，７３０，０００ | ３，７４０，０００ | ３０２，０００ |
| ２，８４０，０００ | ２，８５０，０００ | ２０５，８００ | ３，２９０，０００ | ３，３００，０００ | ２５３，１００ | ３，７４０，０００ | ３，７５０，０００ | ３０３，１００ |
| ２，８５０，０００ | ２，８６０，０００ | ２０６，７００ | ３，３００，０００ | ３，３１０，０００ | ２５４，３００ | ３，７５０，０００ | ３，７６０，０００ | ３０４，２００ |
| ２，８６０，０００ | ２，８７０，０００ | ２０７，７００ | ３，３１０，０００ | ３，３２０，０００ | ２５５，４００ | ３，７６０，０００ | ３，７７０，０００ | ３０５，３００ |
| ２，８７０，０００ | ２，８８０，０００ | ２０８，６００ | ３，３２０，０００ | ３，３３０，０００ | ２５６，５００ | ３，７７０，０００ | ３，７８０，０００ | ３０６，４００ |
| ２，８８０，０００ | ２，８９０，０００ | ２０９，６００ | ３，３３０，０００ | ３，３４０，０００ | ２５７，６００ | ３，７８０，０００ | ３，７９０，０００ | ３０７，５００ |
| ２，８９０，０００ | ２，９００，０００ | ２１０，５００ | ３，３４０，０００ | ３，３５０，０００ | ２５８，７００ | ３，７９０，０００ | ３，８００，０００ | ３０８，６００ |
| ２，９００，０００ | ２，９１０，０００ | ２１１，５００ | ３，３５０，０００ | ３，３６０，０００ | ２５９，８００ | ３，８００，０００ | ３，８１０，０００ | ３０９，８００ |
| ２，９１０，０００ | ２，９２０，０００ | ２１２，４００ | ３，３６０，０００ | ３，３７０，０００ | ２６０，９００ | ３，８１０，０００ | ３，８２０，０００ | ３１０，９００ |
| ２，９２０，０００ | ２，９３０，０００ | ２１３，４００ | ３，３７０，０００ | ３，３８０，０００ | ２６２，０００ | ３，８２０，０００ | ３，８３０，０００ | ３１２，０００ |
| ２，９３０，０００ | ２，９４０，０００ | ２１４，３００ | ３，３８０，０００ | ３，３９０，０００ | ２６３，１００ | ３，８３０，０００ | ３，８４０，０００ | ３１３，１００ |
| ２，９４０，０００ | ２，９５０，０００ | ２１５，３００ | ３，３９０，０００ | ３，４００，０００ | ２６４，２００ | ３，８４０，０００ | ３，８５０，０００ | ３１４，２００ |
| ２，９５０，０００ | ２，９６０，０００ | ２１６，２００ | ３，４００，０００ | ３，４１０，０００ | ２６５，４００ | ３，８５０，０００ | ３，８６０，０００ | ３１５，３００ |
| ２，９６０，０００ | ２，９７０，０００ | ２１７，２００ | ３，４１０，０００ | ３，４２０，０００ | ２６６，５００ | ３，８６０，０００ | ３，８７０，０００ | ３１６，４００ |
| ２，９７０，０００ | ２，９８０，０００ | ２１８，１００ | ３，４２０，０００ | ３，４３０，０００ | ２６７，６００ | ３，８７０，０００ | ３，８８０，０００ | ３１７，５００ |
| ２，９８０，０００ | ２，９９０，０００ | ２１９，１００ | ３，４３０，０００ | ３，４４０，０００ | ２６８，７００ | ３，８８０，０００ | ３，８９０，０００ | ３１８，６００ |
| ２，９９０，０００ | ３，０００，０００ | ２２０，０００ | ３，４４０，０００ | ３，４５０，０００ | ２６９，８００ | ３，８９０，０００ | ３，９００，０００ | ３１９，７００ |
| ３，０００，０００ | ３，０１０，０００ | ２２１，０００ | ３，４５０，０００ | ３，４６０，０００ | ２７０，９００ | ３，９００，０００ | ３，９１０，０００ | ３２０，９００ |
| ３，０１０，０００ | ３，０２０，０００ | ２２２，１００ | ３，４６０，０００ | ３，４７０，０００ | ２７２，０００ | ３，９１０，０００ | ３，９２０，０００ | ３２２，０００ |
| ３，０２０，０００ | ３，０３０，０００ | ２２３，２００ | ３，４７０，０００ | ３，４８０，０００ | ２７３，１００ | ３，９２０，０００ | ３，９３０，０００ | ３２３，１００ |
| ３，０３０，０００ | ３，０４０，０００ | ２２４，３００ | ３，４８０，０００ | ３，４９０，０００ | ２７４，２００ | ３，９３０，０００ | ３，９４０，０００ | ３２４，２００ |
| ３，０４０，０００ | ３，０５０，０００ | ２２５，４００ | ３，４９０，０００ | ３，５００，０００ | ２７５，３００ | ３，９４０，０００ | ３，９５０，０００ | ３２５，３００ |
| ３，０５０，０００ | ３，０６０，０００ | ２２６，５００ | ３，５００，０００ | ３，５１０，０００ | ２７６，５００ | ３，９５０，０００ | ３，９６０，０００ | ３２６，４００ |
| ３，０６０，０００ | ３，０７０，０００ | ２２７，６００ | ３，５１０，０００ | ３，５２０，０００ | ２７７，６００ | ３，９６０，０００ | ３，９７０，０００ | ３２７，５００ |
| ３，０７０，０００ | ３，０８０，０００ | ２２８，７００ | ３，５２０，０００ | ３，５３０，０００ | ２７８，７００ | ３，９７０，０００ | ３，９８０，０００ | ３２８，６００ |
| ３，０８０，０００ | ３，０９０，０００ | ２２９，８００ | ３，５３０，０００ | ３，５４０，０００ | ２７９，８００ | ３，９８０，０００ | ３，９９０，０００ | ３２９，７００ |
| ３，０９０，０００ | ３，１００，０００ | ２３０，９００ | ３，５４０，０００ | ３，５５０，０００ | ２８０，９００ | ３，９９０，０００ | ４，０００，０００ | ３３０，８００ |
| ３，１００，０００ | ３，１１０，０００ | ２３２，１００ | ３，５５０，０００ | ３，５６０，０００ | ２８２，０００ | |||
| ３，１１０，０００ | ３，１２０，０００ | ２３３，２００ | ３，５６０，０００ | ３，５７０，０００ | ２８３，１００ | ４，０００，０００ | ５，０００，０００ | 退職所得控除額控除後の退職手当等の金額に１２．７５％を乗じて算出した金額から１７８，０００円を控除した金額 |
| ３，１２０，０００ | ３，１３０，０００ | ２３４，３００ | ３，５７０，０００ | ３，５８０，０００ | ２８４，２００ | |||
| ３，１３０，０００ | ３，１４０，０００ | ２３５，４００ | ３，５８０，０００ | ３，５９０，０００ | ２８５，３００ | |||
| ３，１４０，０００ | ３，１５０，０００ | ２３６，５００ | ３，５９０，０００ | ３，６００，０００ | ２８６，４００ | |||
| ３，１５０，０００ | ３，１６０，０００ | ２３７，６００ | ３，６００，０００ | ３，６１０，０００ | ２８７，６００ | |||
| ３，１６０，０００ | ３，１７０，０００ | ２３８，７００ | ３，６１０，０００ | ３，６２０，０００ | ２８８，７００ | ５，０００，０００ | ６，０００，０００ | 退職所得控除額控除後の退職手当等の金額に１４．３５％を乗じて算出した金額から２５８，０００円を控除した金額 |
| ３，１７０，０００ | ３，１８０，０００ | ２３９，８００ | ３，６２０，０００ | ３，６３０，０００ | ２８９，８００ | |||
| ３，１８０，０００ | ３，１９０，０００ | ２４０，９００ | ３，６３０，０００ | ３，６４０，０００ | ２９０，９００ | |||
| ３，１９０，０００ | ３，２００，０００ | ２４２，０００ | ３，６４０，０００ | ３，６５０，０００ | ２９２，０００ | |||
| ３，２００，０００ | ３，２１０，０００ | ２４３，２００ | ３，６５０，０００ | ３，６６０，０００ | ２９３，１００ | |||
（五）
| 退職所得控除額控除後の退職手当等の金額 | 税額 | 退職所得控除額控除後の退職手当等の金額 | 税額 | 退職所得控除額控除後の退職手当等の金額 | 税額 | |||
| 以上 | 未満 | 以上 | 未満 | 以上 | 未満 | |||
| 円 | 円 | 円 | 円 | 円 | 円 | |||
| ６，０００，０００ | ７，０００，０００ | 退職所得控除額控除後の退職手当等の金額に１６％を乗じて算出した金額から３５７，０００円を控除した金額 | １４，０００，０００ | １６，０００，０００ | 退職所得控除額控除後の退職手当等の金額に２３．５％を乗じて算出した金額から１，０７２，０００円を控除した金額 | ８０，０００，０００ | ９０，０００，０００ | 退職所得控除額控除後の退職手当等の金額に３２．５％を乗じて算出した金額から４，６９２，０００円を控除した金額 |
| ７，０００，０００ | ８，０００，０００ | 退職所得控除額控除後の退職手当等の金額に１７．５％を乗じて算出した金額から４６２，０００円を控除した金額 | １６，０００，０００ | ２０，０００，０００ | 退職所得控除額控除後の退職手当等の金額に２５％を乗じて算出した金額から１，３１２，０００円を控除した金額 | ９０，０００，０００ | １２０，０００，０００ | 退職所得控除額控除後の退職手当等の金額に３３．１％を乗じて算出した金額から５，２３２，０００円を控除した金額 |
| ８，０００，０００ | １０，０００，０００ | 退職所得控除額控除後の退職手当等の金額に１９．５％を乗じて算出した金額から６２２，０００円を控除した金額 | ２０，０００，０００ | ４０，０００，０００ | 退職所得控除額控除後の退職手当等の金額に２７．５％を乗じて算出した金額から１，８１２，０００円を控除した金額 | １２０，０００，０００ | １３０，０００，０００ | 退職所得控除額控除後の退職手当等の金額に３５％を乗じて算出した金額から７，５１２，０００円を控除した金額 |
| １０，０００，０００ | １２，０００，０００ | 退職所得控除額控除後の退職手当等の金額に２１．５％を乗じて算出した金額から８２２，０００円を控除した金額 | ４０，０００，０００ | ６０，０００，０００ | 退職所得控除額控除後の退職手当等の金額に３０％を乗じて算出した金額から２，８１２，０００円を控除した金額 | １３０，０００，０００ | １６０，０００，０００ | 退職所得控除額控除後の退職手当等の金額に３５．６％を乗じて算出した金額から８，２９２，０００円を控除した金額 |
| １２，０００，０００ | １４，０００，０００ | 退職所得控除額控除後の退職手当等の金額に２３％を乗じて算出した金額から１，００２，０００円を控除した金額 | ６０，０００，０００ | ８０，０００，０００ | 退職所得控除額控除後の退職手当等の金額に３０．６％を乗じて算出した金額から３，１７２，０００円を控除した金額 | １６０，０００，０００円以上 | 退職所得控除額控除後の退職手当等の金額に３７．５％を乗じて算出した金額から１１，３３２，０００円を控除した金額 | |
（注） この表において「退職所得控除額控除後の退職手当等の金額」とは、退職手当等の金額から新法第二百一条第二項（退職所得に係る徴収税額）に規定する退職所得控除額を控除した残額をいう。
（備考） 税額を求めるには、まず、退職手当等の金額から新法別表第八の附表により新法第三十条第三項第一号（退職所得控除額）に規定する勤続年数に準ずる勤続年数及び同条第四項第三号に掲げる場合に該当するかどうかに応じて求めた同表の退職所得控除額（同項第一号に掲げる場合に該当するときは、同項の規定に準じて計算した金額）を控除した金額を求め、次に、その金額に応じて「退職所得控除額控除後の退職手当等の金額」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。この場合において、退職所得控除額控除後の退職手当等の金額が４，０００，０００円以上の居住者の退職所得控除額控除後の退職手当等の金額の２分の１に相当する金額に１，０００円未満の端数があるときは、その端数の金額に２を乗じて計算した金額を退職所得控除額控除後の退職手当等の金額から控除した後の金額を退職所得控除額控除後の退職手当等の金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。