Supplementary Provisions, Article 3, paragraph (1)
第一項
With regard to income tax for 1970, the terms set forth in the middle column of the following table in the provisions of the new Act set forth in the left-hand column of that table are deemed to be replaced with the terms set forth in the right-hand column of that table, respectively.
| Article 28, paragraph (3) (Salary Income Deduction) | (i) if the taxpayer's revenue as prescribed in the preceding paragraph is 1,100,000 yen or less: the sum total of 100,000 yen plus 20% of the difference arrived at when 100,000 yen is deducted from the taxpayer's revenue (ii) if the taxpayer's revenue as prescribed in the preceding paragraph is over 1,100,000 yen but not more than 2,100,000 yen: the sum total of 300,000 yen plus 10% of the difference arrived at when 1,100,000 yen is deducted from the taxpayer's revenue (iii) if the taxpayer's revenue as prescribed in the preceding paragraph is over 2,100,000 yen but less than 4,100,000 yen: the sum total of 400,000 yen plus 5% of the difference arrived at when 2,100,000 yen is deducted from the taxpayer's revenue (iv) if the taxpayer's revenue as prescribed in the preceding paragraph is 4,100,000 yen or more: 500,000 yen | (i) if the taxpayer's revenue as prescribed in the preceding paragraph is 900,000 yen or less: the sum total of 100,000 yen plus 20% of the difference arrived at when 100,000 yen is deducted from the taxpayer's revenue (ii) if the taxpayer's revenue as prescribed in the preceding paragraph is over 900,000 yen but not more than 1,100,000 yen: the sum total of 260,000 yen plus 19% of the difference arrived at when 900,000 yen is deducted from the taxpayer's revenue (iii) if the taxpayer's revenue as prescribed in the preceding paragraph is over 1,100,000 yen but not more than 2,100,000 yen: the sum total of 298,000 yen plus 9% of the difference arrived at when 1,100,000 yen is deducted from the taxpayer's revenue (iv) if the taxpayer's revenue as prescribed in the preceding paragraph is over 2,100,000 yen but less than 4,100,000 yen: the sum total of 388,000 yen plus 4% of the difference arrived at when 2,100,000 yen is deducted from the taxpayer's revenue (v) if the taxpayer's revenue as prescribed in the preceding paragraph is 4,100,000 yen or more: 468,000 yen |
| Article 79, paragraphs (1) and (2) (Disability Deduction) | 100,000 yen | 97,500 yen |
| 140,000 yen | 137,500 yen | |
| Article 80, paragraph (1) (Aged Person Deduction), Article 81, paragraph (1) (Widow Deduction) and Article 82, paragraph (1) (Working Student Deduction) | 100,000 yen | 97,500 yen |
| Article 83, paragraph (1) (Spousal Deduction) | 180,000 yen | 177,500 yen |
| Article 84, paragraph (1) (Deduction for Dependents) | 120,000 yen | 115,000 yen |
| Article 84, paragraph (2) | 130,000 yen | 125,000 yen |
| Article 86, paragraph (1) (Basic Personal Exemption) | 180,000 yen | 177,500 yen |
| Article 90, paragraph (2) (Averaging Taxation on Fluctuating Income and Ad Hoc Income) | 2,000,000 yen or less | less than 2,000,000 yen |
| Appended Table II | Appended Table I of the Supplementary Provisions of the Act Partially Amending the Income Tax Act (Act No. 36 of 1970; hereinafter referred to as the "amending Act") | |
| Article 190, item (ii) (Year-End Adjustment) | the attached table to Appended Table VII | the attached table to Appended Table V of the Supplementary Provisions of the amending Act |
| Appended Table VII | Appended Table V of the Supplementary Provisions of the amending Act | |
| Article 201, paragraph (1) (Amount of Tax Withheld from Retirement Income) | Appended Table VIII | Appended Table VI of the Supplementary Provisions of the amending Act |
昭和四十五年分の所得税については、次の表の上欄に掲げる新法の規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句に読み替えるものとする。
| 第二十八条第三項（給与所得控除） | 一 前項に規定する収入金額が百十万円以下である場合 十万円と当該収入金額から十万円を控除した金額の十分の二に相当する金額との合計額 二 前項に規定する収入金額が百十万円をこえ二百十万円以下である場合 三十万円と当該収入金額から百十万円を控除した金額の十分の一に相当する金額との合計額 三 前項に規定する収入金額が二百十万円をこえ四百十万円未満である場合 四十万円と当該収入金額から二百十万円を控除した金額の十分の〇・五に相当する金額との合計額 四 前項に規定する収入金額が四百十万円以上である場合 五十万円 | 一 前項に規定する収入金額が九十万円以下である場合 十万円と当該収入金額から十万円を控除した金額の十分の二に相当する金額との合計額 二 前項に規定する収入金額が九十万円をこえ百十万円以下である場合 二十六万円と当該収入金額から九十万円を控除した金額の十分の一・九に相当する金額との合計額 三 前項に規定する収入金額が百十万円をこえ二百十万円以下である場合 二十九万八千円と当該収入金額から百十万円を控除した金額の十分の〇・九に相当する金額との合計額 四 前項に規定する収入金額が二百十万円をこえ四百十万円未満である場合 三十八万八千円と当該収入金額から二百十万円を控除した金額の十分の〇・四に相当する金額との合計額 五 前項に規定する収入金額が四百十万円以上である場合 四十六万八千円 |
| 第七十九条第一項及び第二項（障害者控除） | 十万円 | 九万七千五百円 |
| 十四万円 | 十三万七千五百円 | |
| 第八十条第一項（老年者控除）、第八十一条第一項（寡婦控除）及び第八十二条第一項（勤労学生控除） | 十万円 | 九万七千五百円 |
| 第八十三条第一項（配偶者控除） | 十八万円 | 十七万七千五百円 |
| 第八十四条第一項（扶養控除） | 十二万円 | 十一万五千円 |
| 第八十四条第二項 | 十三万円 | 十二万五千円 |
| 第八十六条第一項（基礎控除） | 十八万円 | 十七万七千五百円 |
| 第九十条第二項（変動所得及び臨時所得の平均課税） | 二百万円以下 | 二百万円未満 |
| 別表第二 | 所得税法の一部を改正する法律（昭和四十五年法律第三十六号。以下「改正法」という。）附則別表第一 | |
| 第百九十条第二号（年末調整） | 別表第七の附表 | 改正法附則別表第五の附表 |
| 別表第七 | 改正法附則別表第五 | |
| 第二百一条第一項（退職所得に係る源泉徴収税額） | 別表第八 | 改正法附則別表第六 |