Supplementary Provisions — Income Tax Act

8 articles

Supplementary Provisions

附　則

Supplementary Provisions, Article 1Effective Date

第一条（施行期日）

This Act comes into effect on the date of promulgation.

この法律は、公布の日から施行する。

Supplementary Provisions, Article 2Principles of Transitional Measures

第二条（経過措置の原則）

The provisions of the Income Tax Act as amended (hereinafter referred to as "the new Act") apply, except as otherwise provided, to income tax for 1971 and subsequent years, and the provisions then in force continue to govern income tax for 1970 and earlier years.

改正後の所得税法（以下「新法」という。）の規定は、別段の定めがあるものを除き、昭和四十六年分以後の所得税について適用し、昭和四十五年分以前の所得税については、なお従前の例による。

Supplementary Provisions, Article 3Special Provisions on Income Deductions, etc. and Calculation of Tax Amounts for Income Tax for 1971

第三条（昭和四十六年分の所得税の所得控除等及び税額の計算に係る特例）

The amount of salary income for 1971 is to be an amount equivalent to the amount of salary or other wage after the salary income deduction obtained under the annexed table to Appended Table 4 of the Supplementary Provisions according to the amount of revenue from salary or other wage as prescribed in Article 28, paragraph (1) (Salary Income) of the new Act (hereinafter referred to as "salary or other wage") during that year, taking that amount of revenue as the amount of salary or other wage in that table.

昭和四十六年分の給与所得の金額は、同年中の新法第二十八条第一項（給与所得）に規定する給与等（以下「給与等」という。）の収入金額を附則別表第四の附表の給与等の金額として、同表により当該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に相当する金額によるものとする。

With regard to income tax for 1971, 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 57, paragraph (3), item (i) (Special Provisions on Necessary Expenses If Relatives Work Exclusively for a Resident)	170,000 yen	165,000 yen
Article 79, paragraphs (1) and (2) (Disability Deduction)	120,000 yen	115,000 yen
Article 79, paragraphs (1) and (2) (Disability Deduction)	160,000 yen	155,000 yen
Article 80, paragraph (1) (Deduction for the Elderly), Article 81, paragraph (1) (Widow Deduction) and Article 82, paragraph (1) (Working Student Deduction)	120,000 yen	115,000 yen
Article 83, paragraph (1) (Spousal Deduction)	200,000 yen	195,000 yen
Article 84, paragraph (1) (Deduction for Dependents)	140,000 yen	135,000 yen
Article 84, paragraph (2)	150,000 yen	145,000 yen
Article 86, paragraph (1) (Basic Personal Exemption)	200,000 yen	195,000 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. 113 of 1971; 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 IV of the Supplementary Provisions of the amending Act
Article 190, item (ii) (Year-End Adjustment)	Appended Table VII	Appended Table IV of the Supplementary Provisions of the amending Act
Article 201, paragraph (1) (Amount of Tax Withheld from Retirement Income)	Appended Table VIII	Appended Table V of the Supplementary Provisions of the amending Act

昭和四十六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。

第五十七条第三項第一号（事業に専従する親族がある場合の必要経費の特例等）	十七万円	十六万五千円
第七十九条第一項及び第二項（障害者控除）	十二万円	十一万五千円
第七十九条第一項及び第二項（障害者控除）	十六万円	十五万五千円
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）	十二万円	十一万五千円
第八十三条第一項（配偶者控除）	二十万円	十九万五千円
第八十四条第一項（扶養控除）	十四万円	十三万五千円
第八十四条第二項	十五万円	十四万五千円
第八十六条第一項（基礎控除）	二十万円	十九万五千円
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
第九十条第二項（変動所得及び臨時所得の平均課税）	別表第二	所得税法の一部を改正する法律（昭和四十六年法律第百十三号。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	改正法附則別表第四の附表
第百九十条第二号（年末調整）	別表第七	改正法附則別表第四
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	改正法附則別表第五

The amount of income tax on taxable gross income, taxable retirement income, or taxable timber income for 1971, or the amount of tax set forth in Article 90, paragraph (1), item (i) of the new Act, is to be the amount of tax set forth in the following items according to the category of tax amount set forth in each of those items:

昭和四十六年分の課税総所得金額、課税退職所得金額若しくは課税山林所得金額に係る所得税の額又は新法第九十条第一項第一号に掲げる税額は、次の各号に掲げる税額の区分に応じ当該各号に掲げる税額によるものとする。

the amount of income tax on taxable gross income or taxable retirement income: the amount of tax specified in Appended Table 1 of the Supplementary Provisions according to that taxable gross income or taxable retirement income;

課税総所得金額又は課税退職所得金額に係る所得税の額　当該課税総所得金額又は課税退職所得金額に応じ附則別表第一に定める税額

the amount of income tax on taxable timber income: the amount of tax specified in Appended Table 2 of the Supplementary Provisions according to that taxable timber income;

課税山林所得金額に係る所得税の額　当該課税山林所得金額に応じ附則別表第二に定める税額

the amount of tax set forth in Article 90, paragraph (1), item (i) of the new Act: the amount of tax specified in Appended Table 1 of the Supplementary Provisions according to the adjusted income prescribed in that item.

新法第九十条第一項第一号に掲げる税額　同号に規定する調整所得金額に応じ附則別表第一に定める税額

Supplementary Provisions, Article 4Special Provisions on Calculation of the Tax Prepayment Calculation Base for Income Tax for 1972

第四条（昭和四十七年分の所得税に係る予定納税基準額の計算の特例）

With regard to a Resident's income tax for 1972, the Tax Prepayment calculation base prescribed in Article 104, paragraph (1) (Making Tax Prepayments) of the new Act (hereinafter referred to as the "Tax Prepayment calculation base") is to be, except in the case where the provisions of the following paragraph apply, the amount calculated by multiplying the amount set forth in item (i) by the rate set forth in item (ii):

居住者の昭和四十七年分の所得税については、新法第百四条第一項（予定納税額の納付）に規定する予定納税基準額（以下「予定納税基準額」という。）は、次項の規定の適用がある場合を除き、第一号に掲げる金額に第二号に掲げる率を乗じて計算した金額によるものとする。

the amount of income tax on the person's taxable gross income for 1971 (or, if the Income in Each Class that formed the basis for calculating that taxable gross income included capital gains, occasional income, miscellaneous income, or Ad Hoc Income not falling under the category of miscellaneous income, the amount calculated by deeming those amounts not to have existed, in accordance with the provisions of the Cabinet Order based on Article 104, paragraph (1), item (i) of the new Act; and, if Article 2 (Reduction of or Exemption from Income Taxes) of the Act on Reduction or Release, Deferment of Collection and Other Measures Related to Tax Imposed on Disaster Victims (Act No. 175 of 1947) was applied to income tax for that year, the amount calculated as if that Article had not been applied), less the amount of income tax for which withholding was or is to be made with respect to Each Class of Income concerned (excluding the amount relating to occasional income, miscellaneous income, and Ad Hoc Income not falling under the category of miscellaneous income);

その者の昭和四十六年分の課税総所得金額に係る所得税の額（当該課税総所得金額の計算の基礎となつた各種所得の金額のうちに譲渡所得の金額、一時所得の金額、雑所得の金額又は雑所得に該当しない臨時所得の金額があつた場合には、新法第百四条第一項第一号の規定に基づく政令の規定に準じてこれらの金額がなかつたものとみなして計算した額とし、同年分の所得税について災害被害者に対する租税の減免、徴収猶予等に関する法律（昭和二十二年法律第百七十五号）第二条（所得税の軽減又は免除）の規定の適用があつた場合には、同条の規定の適用がなかつたものとして計算した額とする。）から、当該各種所得につき源泉徴収をされた又はされるべき所得税の額（一時所得の金額、雑所得の金額及び雑所得に該当しない臨時所得の金額に係るものを除く。）を控除した金額

the rate obtained under Appended Table 3 of the Supplementary Provisions according to the taxable gross income that formed the basis for calculating the amount set forth in the preceding item (or, if Article 90, paragraph (1) (Averaging Taxation on Fluctuating Income and Ad Hoc Income) of the new Act was applied to income tax for 1971, the adjusted income prescribed in item (i) of that paragraph; and, if the Income in Each Class that formed the basis for calculating the taxable gross income for that year included capital gains, occasional income, miscellaneous income, or Ad Hoc Income not falling under the category of miscellaneous income, the amount calculated by deeming those amounts not to have existed, in accordance with the provisions of the Cabinet Order based on Article 104, paragraph (1), item (i) of the new Act; hereinafter referred to as "taxable gross income, etc." in this paragraph and the following paragraph) and to whether there are any relatives engaged exclusively in the business as prescribed in Article 57, paragraph (3) (Special Provisions on Necessary Expenses If Relatives Work Exclusively in a Business, etc.) of the new Act, Claimable Spouses, and dependents that formed the basis for calculating that taxable gross income, etc., and the number of such persons.

前号に掲げる金額の計算の基礎となつた課税総所得金額（昭和四十六年分の所得税について新法第九十条第一項（変動所得及び臨時所得の平均課税）の規定の適用があつた場合には、同項第一号に規定する調整所得金額とし、同年分の課税総所得金額の計算の基礎となつた各種所得の金額のうちに譲渡所得の金額、一時所得の金額、雑所得の金額又は雑所得に該当しない臨時所得の金額があつた場合には、新法第百四条第一項第一号の規定に基づく政令の規定に準じてこれらの金額がなかつたものとみなして計算した金額とする。以下次項までにおいて「課税総所得金額等」という。）と当該課税総所得金額等の計算の基礎となつた新法第五十七条第三項（事業に専従する親族がある場合の必要経費の特例等）に規定する事業専従者、控除対象配偶者及び扶養親族の有無並びにこれらの者の数に応じ附則別表第三により求めた率

The Tax Prepayment calculation base for income tax for 1972 of a Resident whose taxable gross income, etc. for 1971 is 12 million yen or more is to be the amount arrived at when 100,000 yen is deducted from the amount set forth in item (i) of the preceding paragraph for that person.

昭和四十六年分の課税総所得金額等が千二百万円以上である居住者の昭和四十七年分の所得税に係る予定納税基準額は、その者の前項第一号に掲げる金額から十万円を控除した金額によるものとする。

The calculation of the Tax Prepayment calculation base for 1972 in the case where Article 97, paragraph (1) (Amount of Tax If There Are Household Members Subject to Aggregation) of the new Act was applied to income tax for 1971 is specified by Cabinet Order.

昭和四十六年分の所得税につき新法第九十七条第一項（合算対象世帯員がある場合の税額）の規定の適用があつた場合における昭和四十七年分の予定納税基準額の計算については、政令で定める。

The Tax Prepayment calculation base for income tax for 1972 of a Nonresident is as calculated in accordance with the provisions of the preceding three paragraphs.

非居住者の昭和四十七年分の所得税に係る予定納税基準額は、前三項の規定に準じて計算したところによる。

Supplementary Provisions, Article 5Special Provisions on Refunds Based on Carryback of Net Losses for 1972

第五条（昭和四十七年分の純損失の繰戻しによる還付に係る特例）

With regard to the application of Article 140, paragraph (1) (Claim to Be Issued a Refund Based on Carryback of Net Loss) or Article 141, paragraph (1) (Claim by an Heir to Be Issued a Refund Based on Carryback of Net Loss) of the new Act (including as applied mutatis mutandis pursuant to Article 166 (Application Mutatis Mutandis to Nonresidents) of the new Act) in the case where there is a Net Loss in 1972, the amount of income tax that forms the basis for calculating the refund under those provisions is the amount of income tax calculated by applying Article 3, paragraph (3) (Special Provisions on Income Deductions, etc. and Calculation of Tax Amounts for Income Tax for 1971) of the Supplementary Provisions (including Article 90, paragraph (2) (Averaging Taxation on Fluctuating Income and Ad Hoc Income) of the new Act as deemed to be replaced pursuant to paragraph (2) of that Article).

昭和四十七年において純損失の金額がある場合における新法第百四十条第一項（純損失の繰戻しによる還付の請求）又は第百四十一条第一項（相続人等の純損失の繰戻しによる還付の請求）（これらの規定を新法第百六十六条（非居住者に対する準用）において準用する場合を含む。）の規定の適用については、これらの規定による還付金の計算の基礎となる所得税の額は、附則第三条第三項（昭和四十六年分の所得税の所得控除等及び税額の計算に係る特例）の規定（同条第二項の規定により読み替えられた新法第九十条第二項（変動所得及び臨時所得の平均課税）の規定を含む。）を適用して計算した所得税の額による。

Supplementary Provisions, Article 6Transitional Measures Concerning Withholding from Salary Income and Retirement Income

第六条（給与所得及び退職所得に係る源泉徴収に関する経過措置）

The provisions of Part IV, Chapter II, Section 1 (Obligation to Withhold Taxes from Salary Income and Amount Withheld) of the new Act and Appended Tables 4 through 6 of the new Act (excluding the parts concerning salary or other wage set forth in Article 185, paragraph (1), item (iii) (Salary or Other Wage Paid for Each Day Worked) of the new Act) apply to salary or other wage payable on or after January 1, 1972, and the provisions then in force continue to govern salary or other wage payable before that date.

新法第四編第二章第一節（給与所得に係る源泉徴収義務及び徴収税額）の規定及び新法別表第四から別表第六まで（新法第百八十五条第一項第三号（労働した日ごとに支払われる給与等）に掲げる給与等に係る部分を除く。）は、昭和四十七年一月一日以後に支払うべき給与等について適用し、同日前に支払うべき給与等については、なお従前の例による。

The provisions of Part IV, Chapter II, Section 1 of the new Act and column C of Table A of Appended Table 5 of the new Act concerning salary or other wage set forth in Article 185, paragraph (1), item (iii) of the new Act apply to such salary or other wage payable on or after the date on which this Act comes into effect (hereinafter referred to as "the effective date"), and the provisions then in force continue to govern such salary or other wage payable before that date.

新法第百八十五条第一項第三号に掲げる給与等に係る新法第四編第二章第一節の規定及び新法別表第五の甲表の丙欄は、この法律の施行の日（以下「施行日」という。）以後に支払うべき当該給与等について適用し、同日前に支払うべき当該給与等については、なお従前の例による。

The provisions of Article 190 (Year-End Adjustments) of the new Act as deemed to be replaced pursuant to Article 3, paragraph (2) (Special Provisions on Income Deductions, etc. and Calculation of Tax Amounts for Income Tax for 1971) of the Supplementary Provisions, and Appended Table 4 of the Supplementary Provisions and the annexed table to that Table, apply in the case where the last payment of salary or other wage payable during 1971 is made on or after the effective date, and the provisions then in force continue to govern in the case where that last payment is made before the effective date.

附則第三条第二項（昭和四十六年分の所得税の所得控除等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（年末調整）の規定並びに附則別表第四及び同表の附表は、昭和四十六年中に支払うべき給与等でその最後に支払をする日が施行日以後である場合について適用し、その最後に支払をする日が施行日前である場合については、なお従前の例による。

The provisions of Article 201 (Tax Withheld from Retirement Income) of the new Act as deemed to be replaced pursuant to Article 3, paragraph (2) of the Supplementary Provisions, and Appended Table 5 of the Supplementary Provisions and the annexed table to Appended Table 8 of the new Act, apply to severance pay or other such compensation as prescribed in Article 199 (Obligation to Withhold Taxes from Retirement Income) of the new Act (hereinafter referred to as "severance pay or other such compensation") that is payable during 1971 and is paid on or after the effective date, and the provisions then in force continue to govern severance pay or other such compensation payable during that year that was paid before that date.

附則第三条第二項の規定により読み替えられた新法第二百一条（退職所得に係る源泉徴収税額）の規定並びに附則別表第五及び新法別表第八の附表は、昭和四十六年中に支払うべき新法第百九十九条（退職所得に係る源泉徴収義務）に規定する退職手当等（以下「退職手当等」という。）で施行日以後に支払われるものについて適用し、同年中に支払うべき退職手当等で同日前に支払われたものについては、なお従前の例による。

Supplementary Provisions, Article 7Request for Reassessment Concerning a Person Who Died before the Effective Date and Others

第七条（施行日前に死亡した者等に係る更正の請求）

A person who, before the effective date, filed a return under Article 125 (Filing a Tax Return If the Taxpayer Has Died Partway Through the Year) or Article 127 (Filing a Tax Return If the Taxpayer Will Become Absent from Japan Partway Through the Year) of the Income Tax Act before the amendment (hereinafter referred to as "the former Act") (including as applied mutatis mutandis pursuant to Article 166 (Application Mutatis Mutandis to Nonresidents) of the former Act) with regard to income tax for 1971, and a person who, before that date, received a determination under Article 25 (Determination) of the Act on General Rules for National Taxes (Act No. 66 of 1962) with regard to income tax for that year, may, if the application of the provisions of the new Act results in a change to the matters stated in that return or the matters pertaining to that determination (or, if a Reassessment under Article 24 (Reassessment) or Article 26 (Reassessment of Previous Reassessment) of that Act was made with respect to those matters before that date, the matters as they stand after that Reassessment), file a request for Reassessment under Article 23, paragraph (1) (Request for Reassessment) of the Act on General Rules for National Taxes with the district director within one year from the effective date, with respect to the matters to which that change applies (excluding, for a person who falls under Article 11, paragraph (1) (Request for Reassessment Concerning a Person Whose Absence From Japan Began before the Effective Date) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act (Act No. 18 of 1971), the matters for which a request for Reassessment may be filed pursuant to that paragraph).

施行日前に昭和四十六年分の所得税につき改正前の所得税法（以下「旧法」という。）第百二十五条（年の中途で死亡した場合の確定申告）又は第百二十七条（年の中途で出国をする場合の確定申告）（これらの規定を旧法第百六十六条（非居住者に対する準用）において準用する場合を含む。）の規定による申告書を提出した者及び同日前に同年分の所得税につき国税通則法（昭和三十七年法律第六十六号）第二十五条（決定）の規定による決定を受けた者は、当該申告書に記載された事項又は当該決定に係る事項（これらの事項につき同日前に同法第二十四条（更正）又は第二十六条（再更正）の規定による更正があつた場合には、当該更正後の事項）につき新法の規定の適用により異動を生ずることとなつたときは、その異動を生ずることとなつた事項（所得税法の一部を改正する法律（昭和四十六年法律第十八号）附則第十一条第一項（施行日前に出国をした者に係る更正の請求）の規定に該当する者については、同項の規定により更正の請求をすることができる事項を除く。）について、施行日から一年以内に、税務署長に対し、国税通則法第二十三条第一項（更正の請求）の更正の請求をすることができる。

If a Reassessment under Article 24 or Article 26 of the Act on General Rules for National Taxes is made based on a request for Reassessment under the preceding paragraph, when calculating the interest on refund prescribed in Article 58, paragraph (1) (Interest on Refund) of the Act on General Rules for National Taxes for a refund under Article 159, paragraph (2) (Refund of Tax Withheld and Other Amounts Based on Reassessment or Determination) of the new Act (including as applied mutatis mutandis pursuant to Article 168 (Application Mutatis Mutandis to Nonresidents) of the new Act), the period under that paragraph that forms the basis for that calculation is the period from the effective date until the day of the decision to pay the refund or the day on which Appropriation of the refund under Article 57, paragraph (1) (Appropriation) of that Act (hereinafter referred to as "Appropriation") is made (or, if Appropriation became possible before that day, the day on which it became possible to make the Appropriation).

前項の更正の請求に基づく国税通則法第二十四条又は第二十六条の規定による更正があつた場合において、新法第百五十九条第二項（更正又は決定による源泉徴収税額等の還付）（新法第百六十八条（非居住者に対する準用）において準用する場合を含む。）の規定による還付金について国税通則法第五十八条第一項（還付加算金）に規定する還付加算金を計算するときは、その計算の基礎となる同項の期間は、施行日からその還付のための支払決定をする日又はその還付金につき同法第五十七条第一項（充当）の規定による充当（以下「充当」という。）をする日（同日前に充当をするのに適することとなつた日がある場合には、その適することとなつた日）までの期間とする。

Supplementary Provisions, Article 8Refund of Tax Withheld from Retirement Income Paid before the Effective Date

第八条（施行日前に支払われた退職所得に係る源泉徴収税額の還付）

If the amount of income tax collected pursuant to the provisions of Articles 199 through 202 (Withholding from Retirement Income) of the former Act from severance pay or other such compensation payable during 1971 that was paid before the effective date exceeds the amount of income tax that would result if Article 201 and Article 202 of the new Act, as deemed to be replaced pursuant to Article 3, paragraph (2) (Special Provisions on Income Deductions, etc. and Calculation of Tax Amounts for Income Tax for 1971) of the Supplementary Provisions, were applied to that severance pay or other such compensation, the Resident who received payment of that severance pay or other such compensation may, pursuant to Cabinet Order, request the competent district director for the locality in which the Resident pays taxes to refund the excess amount by December 31 of that year.

昭和四十六年中に支払うべき退職手当等で施行日前に支払われたものにつき旧法第百九十九条から第二百二条まで（退職所得に係る源泉徴収）の規定により徴収された所得税の額が、当該退職手当等につき附則第三条第二項（昭和四十六年分の所得税の所得控除等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二百一条及び新法第二百二条の規定を適用した場合における所得税の額をこえるときは、当該退職手当等の支払を受けた居住者は、政令で定めるところにより、同年十二月三十一日までに、納税地の所轄税務署長に対し、そのこえる金額の還付を請求することができる。

If a request for a refund under the preceding paragraph has been made with respect to the severance pay or other such compensation prescribed in that paragraph, with regard to the application of the provisions concerning the filing of returns, Reassessment or determination, payment, collection (excluding withholding from severance pay or other such compensation), and refunds (excluding the refund pertaining to that request) for that Resident's income tax for 1971, and the application of Article 201, paragraph (1), item (ii) of the new Act, as deemed to be replaced pursuant to Article 3, paragraph (2) of the Supplementary Provisions, to severance pay or other such compensation payable during that year that is paid on or after the effective date, income tax is deemed to have been collected, with respect to the severance pay or other such compensation pertaining to that request, in the amount arrived at when the amount to be refunded pursuant to that request is deducted from the amount of income tax collected pursuant to the provisions of Articles 199 through 202 of the former Act.

前項に規定する退職手当等につき同項の規定による還付の請求があつた場合には、その居住者の昭和四十六年分の所得税についての申告、更正又は決定、納付、徴収（退職手当等に係る源泉徴収を除く。）及び還付（当該請求に係る還付を除く。）に関する規定の適用並びに同年中に支払うべき退職手当等で施行日以後に支払われるものに対する附則第三条第二項の規定により読み替えられた新法第二百一条第一項第二号の規定の適用については、当該請求に係る退職手当等について旧法第百九十九条から第二百二条までの規定により徴収された所得税の額から当該請求により還付すべき金額を控除した金額の所得税の徴収が行なわれたものとみなす。

When calculating the interest on refund prescribed in Article 58, paragraph (1) (Interest on Refund) of the Act on General Rules for National Taxes for a refund under paragraph (1), the period under that paragraph that forms the basis for that calculation is the period from the day following the day on which one month has elapsed from the day on which the request for a refund under paragraph (1) was made, until the day of the decision to pay the refund or the day on which Appropriation of the refund is made (or, if Appropriation became possible before that day, the day on which it became possible to make the Appropriation).

第一項の規定による還付金について国税通則法第五十八条第一項（還付加算金）に規定する還付加算金を計算する場合には、その計算の基礎となる同項の期間は、第一項の規定による還付の請求があつた日から一月を経過する日の翌日からその還付のための支払決定をする日又はその還付金につき充当をする日（同日前に充当をするのに適することとなつた日がある場合には、その適することとなつた日）までの期間とする。

Supplementary Provisions, Appended Table 1

附則別表第一昭和４６年分の所得税の簡易税額表

(1)

Taxable gross income, adjusted income or taxable retirement income (a)		Tax amount (b)	Ratio of (b) to (a)	Taxable gross income, adjusted income or taxable retirement income (a)		Tax amount (b)	Ratio of (b) to (a)	Taxable gross income, adjusted income or taxable retirement income (a)		Tax amount (b)	Ratio of (b) to (a)
At least	Less than	Tax amount (b)	Ratio of (b) to (a)	At least	Less than	Tax amount (b)	Ratio of (b) to (a)	At least	Less than	Tax amount (b)	Ratio of (b) to (a)
yen	yen	yen	%	yen	yen	yen	%	yen	yen	yen	%
Less than 1,000 yen		0	0	50,000	51,000	5,000	10	137,000	139,000	13,700	10
1,000	2,000	100	10	51,000	52,000	5,100	10	139,000	141,000	13,900	10
2,000	3,000	200	10	52,000	53,000	5,200	10	141,000	143,000	14,100	10
3,000	4,000	300	10	53,000	54,000	5,300	10	143,000	145,000	14,300	10
4,000	5,000	400	10	54,000	55,000	5,400	10	145,000	147,000	14,500	10
5,000	6,000	500	10	55,000	56,000	5,500	10	147,000	149,000	14,700	10
6,000	7,000	600	10	56,000	57,000	5,600	10	149,000	151,000	14,900	10
7,000	8,000	700	10	57,000	58,000	5,700	10	151,000	153,000	15,100	10
8,000	9,000	800	10	58,000	59,000	5,800	10	153,000	155,000	15,300	10
9,000	10,000	900	10	59,000	60,000	5,900	10	155,000	157,000	15,500	10
10,000	11,000	1,000	10	60,000	61,000	6,000	10	157,000	159,000	15,700	10
11,000	12,000	1,100	10	61,000	62,000	6,100	10	159,000	161,000	15,900	10
12,000	13,000	1,200	10	62,000	63,000	6,200	10	161,000	163,000	16,100	10
13,000	14,000	1,300	10	63,000	65,000	6,300	10	163,000	165,000	16,300	10
14,000	15,000	1,400	10	65,000	67,000	6,500	10	165,000	167,000	16,500	10
15,000	16,000	1,500	10	67,000	69,000	6,700	10	167,000	169,000	16,700	10
16,000	17,000	1,600	10	69,000	71,000	6,900	10	169,000	171,000	16,900	10
17,000	18,000	1,700	10	71,000	73,000	7,100	10	171,000	173,000	17,100	10
18,000	19,000	1,800	10	73,000	75,000	7,300	10	173,000	175,000	17,300	10
19,000	20,000	1,900	10	75,000	77,000	7,500	10	175,000	177,000	17,500	10
20,000	21,000	2,000	10	77,000	79,000	7,700	10	177,000	179,000	17,700	10
21,000	22,000	2,100	10	79,000	81,000	7,900	10	179,000	181,000	17,900	10
22,000	23,000	2,200	10	81,000	83,000	8,100	10	181,000	183,000	18,100	10
23,000	24,000	2,300	10	83,000	85,000	8,300	10	183,000	185,000	18,300	10
24,000	25,000	2,400	10	85,000	87,000	8,500	10	185,000	187,000	18,500	10
25,000	26,000	2,500	10	87,000	89,000	8,700	10	187,000	189,000	18,700	10
26,000	27,000	2,600	10	89,000	91,000	8,900	10	189,000	191,000	18,900	10
27,000	28,000	2,700	10	91,000	93,000	9,100	10	191,000	193,000	19,100	10
28,000	29,000	2,800	10	93,000	95,000	9,300	10	193,000	195,000	19,300	10
29,000	30,000	2,900	10	95,000	97,000	9,500	10	195,000	198,000	19,500	10
30,000	31,000	3,000	10	97,000	99,000	9,700	10	198,000	201,000	19,800	10
31,000	32,000	3,100	10	99,000	101,000	9,900	10	201,000	204,000	20,100	10
32,000	33,000	3,200	10	101,000	103,000	10,100	10	204,000	207,000	20,400	10
33,000	34,000	3,300	10	103,000	105,000	10,300	10	207,000	210,000	20,700	10
34,000	35,000	3,400	10	105,000	107,000	10,500	10	210,000	213,000	21,000	10
35,000	36,000	3,500	10	107,000	109,000	10,700	10	213,000	216,000	21,300	10
36,000	37,000	3,600	10	109,000	111,000	10,900	10	216,000	219,000	21,600	10
37,000	38,000	3,700	10	111,000	113,000	11,100	10	219,000	222,000	21,900	10
38,000	39,000	3,800	10	113,000	115,000	11,300	10	222,000	225,000	22,200	10
39,000	40,000	3,900	10	115,000	117,000	11,500	10	225,000	228,000	22,500	10
40,000	41,000	4,000	10	117,000	119,000	11,700	10	228,000	231,000	22,800	10
41,000	42,000	4,100	10	119,000	121,000	11,900	10	231,000	234,000	23,100	10
42,000	43,000	4,200	10	121,000	123,000	12,100	10	234,000	237,000	23,400	10
43,000	44,000	4,300	10	123,000	125,000	12,300	10	237,000	240,000	23,700	10
44,000	45,000	4,400	10	125,000	127,000	12,500	10	240,000	243,000	24,000	10
45,000	46,000	4,500	10	127,000	129,000	12,700	10	243,000	246,000	24,300	10
46,000	47,000	4,600	10	129,000	131,000	12,900	10	246,000	249,000	24,600	10
47,000	48,000	4,700	10	131,000	133,000	13,100	10	249,000	252,000	24,900	10
48,000	49,000	4,800	10	133,000	135,000	13,300	10	252,000	255,000	25,200	10
49,000	50,000	4,900	10	135,000	137,000	13,500	10	255,000	258,000	25,500	10

(2)

Taxable gross income, adjusted income or taxable retirement income (a)		Tax amount (b)	Ratio of (b) to (a)	Taxable gross income, adjusted income or taxable retirement income (a)		Tax amount (b)	Ratio of (b) to (a)	Taxable gross income, adjusted income or taxable retirement income (a)		Tax amount (b)	Ratio of (b) to (a)
At least	Less than	Tax amount (b)	Ratio of (b) to (a)	At least	Less than	Tax amount (b)	Ratio of (b) to (a)	At least	Less than	Tax amount (b)	Ratio of (b) to (a)
yen	yen	yen	%	yen	yen	yen	%	yen	yen	yen	%
258,000	261,000	25,800	10	414,000	418,000	42,100	10	614,000	618,000	66,200	10
261,000	264,000	26,100	10	418,000	422,000	42,600	10	618,000	622,000	66,700	10
264,000	267,000	26,400	10	422,000	426,000	43,100	10	622,000	626,000	67,200	10
267,000	270,000	26,700	10	426,000	430,000	43,600	10	626,000	630,000	67,700	10
270,000	273,000	27,000	10	430,000	434,000	44,100	10	630,000	634,000	68,200	10
273,000	276,000	27,300	10	434,000	438,000	44,500	10	634,000	638,000	68,700	10
276,000	279,000	27,600	10	438,000	442,000	45,000	10	638,000	642,000	69,200	10
279,000	282,000	27,900	10	442,000	446,000	45,500	10	642,000	646,000	69,700	10
282,000	285,000	28,200	10	446,000	450,000	46,000	10	646,000	650,000	70,200	10
285,000	288,000	28,500	10	450,000	454,000	46,500	10	650,000	655,000	70,700	10
288,000	291,000	28,800	10	454,000	458,000	46,900	10	655,000	660,000	71,300	10
291,000	294,000	29,100	10	458,000	462,000	47,400	10	660,000	665,000	72,000	10
294,000	297,000	29,400	10	462,000	466,000	47,900	10	665,000	670,000	72,600	10
297,000	300,000	29,700	10	466,000	470,000	48,400	10	670,000	675,000	73,200	10
300,000	303,000	30,000	10	470,000	474,000	48,900	10	675,000	680,000	73,800	10
303,000	306,000	30,300	10	474,000	478,000	49,300	10	680,000	685,000	74,500	10
306,000	309,000	30,600	10	478,000	482,000	49,800	10	685,000	690,000	75,100	10
309,000	312,000	30,900	10	482,000	486,000	50,300	10	690,000	695,000	75,700	10
312,000	315,000	31,200	10	486,000	490,000	50,800	10	695,000	700,000	76,300	10
315,000	318,000	31,500	10	490,000	494,000	51,300	10	700,000	705,000	77,000	11
318,000	321,000	31,800	10	494,000	498,000	51,700	10	705,000	710,000	77,600	11
321,000	324,000	32,200	10	498,000	502,000	52,200	10	710,000	715,000	78,200	11
324,000	327,000	32,500	10	502,000	506,000	52,700	10	715,000	720,000	78,800	11
327,000	330,000	32,800	10	506,000	510,000	53,200	10	720,000	725,000	79,500	11
330,000	333,000	33,100	10	510,000	514,000	53,700	10	725,000	730,000	80,100	11
333,000	336,000	33,400	10	514,000	518,000	54,100	10	730,000	735,000	80,700	11
336,000	339,000	33,700	10	518,000	522,000	54,600	10	735,000	740,000	81,300	11
339,000	342,000	34,000	10	522,000	526,000	55,100	10	740,000	745,000	82,000	11
342,000	345,000	34,400	10	526,000	530,000	55,600	10	745,000	750,000	82,600	11
345,000	348,000	34,700	10	530,000	534,000	56,100	10	750,000	755,000	83,200	11
348,000	351,000	35,000	10	534,000	538,000	56,500	10	755,000	760,000	83,800	11
351,000	354,000	35,300	10	538,000	542,000	57,000	10	760,000	765,000	84,500	11
354,000	357,000	35,600	10	542,000	546,000	57,500	10	765,000	770,000	85,100	11
357,000	360,000	35,900	10	546,000	550,000	58,000	10	770,000	775,000	85,700	11
360,000	363,000	36,300	10	550,000	554,000	58,500	10	775,000	780,000	86,300	11
363,000	366,000	36,600	10	554,000	558,000	58,900	10	780,000	785,000	87,000	11
366,000	369,000	36,900	10	558,000	562,000	59,400	10	785,000	790,000	87,600	11
369,000	372,000	37,200	10	562,000	566,000	59,900	10	790,000	795,000	88,200	11
372,000	375,000	37,500	10	566,000	570,000	60,400	10	795,000	800,000	88,800	11
375,000	378,000	37,800	10	570,000	574,000	60,900	10	800,000	805,000	89,500	11
378,000	381,000	38,100	10	574,000	578,000	61,300	10	805,000	810,000	90,200	11
381,000	384,000	38,500	10	578,000	582,000	61,800	10	810,000	815,000	90,900	11
384,000	387,000	38,800	10	582,000	586,000	62,300	10	815,000	820,000	91,600	11
387,000	390,000	39,100	10	586,000	590,000	62,800	10	820,000	825,000	92,300	11
390,000	394,000	39,400	10	590,000	594,000	63,300	10	825,000	830,000	93,000	11
394,000	398,000	39,800	10	594,000	598,000	63,700	10	830,000	835,000	93,700	11
398,000	402,000	40,200	10	598,000	602,000	64,200	10	835,000	840,000	94,400	11
402,000	406,000	40,700	10	602,000	606,000	64,700	10	840,000	845,000	95,100	11
406,000	410,000	41,200	10	606,000	610,000	65,200	10	845,000	850,000	95,800	11
410,000	414,000	41,700	10	610,000	614,000	65,700	10	850,000	855,000	96,500	11

(3)

Taxable gross income, adjusted income or taxable retirement income (a)		Tax amount (b)	Ratio of (b) to (a)	Taxable gross income, adjusted income or taxable retirement income (a)		Tax amount (b)	Ratio of (b) to (a)	Taxable gross income, adjusted income or taxable retirement income (a)		Tax amount (b)	Ratio of (b) to (a)
At least	Less than	Tax amount (b)	Ratio of (b) to (a)	At least	Less than	Tax amount (b)	Ratio of (b) to (a)	At least	Less than	Tax amount (b)	Ratio of (b) to (a)
yen	yen	yen	%	yen	yen	yen	%	yen	yen	yen	%
855,000	860,000	97,200	11	1,105,000	1,110,000	133,200	12	1,355,000	1,360,000	172,500	12
860,000	865,000	97,900	11	1,110,000	1,115,000	133,900	12	1,360,000	1,365,000	173,400	12
865,000	870,000	98,600	11	1,115,000	1,120,000	134,600	12	1,365,000	1,370,000	174,200	12
870,000	875,000	99,300	11	1,120,000	1,125,000	135,400	12	1,370,000	1,375,000	175,000	12
875,000	880,000	100,000	11	1,125,000	1,130,000	136,100	12	1,375,000	1,380,000	175,800	12
880,000	885,000	100,700	11	1,130,000	1,135,000	136,800	12	1,380,000	1,385,000	176,700	12
885,000	890,000	101,400	11	1,135,000	1,140,000	137,500	12	1,385,000	1,390,000	177,500	12
890,000	895,000	102,100	11	1,140,000	1,145,000	138,300	12	1,390,000	1,395,000	178,300	12
895,000	900,000	102,800	11	1,145,000	1,150,000	139,000	12	1,395,000	1,400,000	179,100	12
900,000	905,000	103,500	11	1,150,000	1,155,000	139,700	12	1,400,000	1,405,000	180,000	12
905,000	910,000	104,200	11	1,155,000	1,160,000	140,400	12	1,405,000	1,410,000	180,800	12
910,000	915,000	104,900	11	1,160,000	1,165,000	141,200	12	1,410,000	1,415,000	181,600	12
915,000	920,000	105,600	11	1,165,000	1,170,000	141,900	12	1,415,000	1,420,000	182,400	12
920,000	925,000	106,400	11	1,170,000	1,175,000	142,600	12	1,420,000	1,425,000	183,300	12
925,000	930,000	107,100	11	1,175,000	1,180,000	143,300	12	1,425,000	1,430,000	184,100	12
930,000	935,000	107,800	11	1,180,000	1,185,000	144,100	12	1,430,000	1,435,000	184,900	12
935,000	940,000	108,500	11	1,185,000	1,190,000	144,800	12	1,435,000	1,440,000	185,700	12
940,000	945,000	109,300	11	1,190,000	1,195,000	145,500	12	1,440,000	1,445,000	186,600	12
945,000	950,000	110,000	11	1,195,000	1,200,000	146,200	12	1,445,000	1,450,000	187,400	12
950,000	955,000	110,700	11	1,200,000	1,205,000	147,000	12	1,450,000	1,455,000	188,200	12
955,000	960,000	111,400	11	1,205,000	1,210,000	147,800	12	1,455,000	1,460,000	189,000	12
960,000	965,000	112,200	11	1,210,000	1,215,000	148,600	12	1,460,000	1,465,000	189,900	13
965,000	970,000	112,900	11	1,215,000	1,220,000	149,400	12	1,465,000	1,470,000	190,700	13
970,000	975,000	113,600	11	1,220,000	1,225,000	150,300	12	1,470,000	1,475,000	191,500	13
975,000	980,000	114,300	11	1,225,000	1,230,000	151,100	12	1,475,000	1,480,000	192,300	13
980,000	985,000	115,100	11	1,230,000	1,235,000	151,900	12	1,480,000	1,485,000	193,200	13
985,000	990,000	115,800	11	1,235,000	1,240,000	152,700	12	1,485,000	1,490,000	194,000	13
990,000	995,000	116,500	11	1,240,000	1,245,000	153,600	12	1,490,000	1,495,000	194,800	13
995,000	1,000,000	117,200	11	1,245,000	1,250,000	154,400	12	1,495,000	1,500,000	195,600	13
1,000,000	1,005,000	118,000	11	1,250,000	1,255,000	155,200	12	1,500,000	1,505,000	196,500	13
1,005,000	1,010,000	118,700	11	1,255,000	1,260,000	156,000	12	1,505,000	1,510,000	197,300	13
1,010,000	1,015,000	119,400	11	1,260,000	1,265,000	156,900	12	1,510,000	1,515,000	198,200	13
1,015,000	1,020,000	120,100	11	1,265,000	1,270,000	157,700	12	1,515,000	1,520,000	199,000	13
1,020,000	1,025,000	120,900	11	1,270,000	1,275,000	158,500	12	1,520,000	1,525,000	199,900	13
1,025,000	1,030,000	121,600	11	1,275,000	1,280,000	159,300	12	1,525,000	1,530,000	200,800	13
1,030,000	1,035,000	122,300	11	1,280,000	1,285,000	160,200	12	1,530,000	1,535,000	201,600	13
1,035,000	1,040,000	123,000	11	1,285,000	1,290,000	161,000	12	1,535,000	1,540,000	202,500	13
1,040,000	1,045,000	123,800	11	1,290,000	1,295,000	161,800	12	1,540,000	1,545,000	203,300	13
1,045,000	1,050,000	124,500	11	1,295,000	1,300,000	162,600	12	1,545,000	1,550,000	204,200	13
1,050,000	1,055,000	125,200	11	1,300,000	1,305,000	163,500	12	1,550,000	1,555,000	205,100	13
1,055,000	1,060,000	125,900	11	1,305,000	1,310,000	164,300	12	1,555,000	1,560,000	205,900	13
1,060,000	1,065,000	126,700	11	1,310,000	1,315,000	165,100	12	1,560,000	1,565,000	206,800	13
1,065,000	1,070,000	127,400	11	1,315,000	1,320,000	165,900	12	1,565,000	1,570,000	207,600	13
1,070,000	1,075,000	128,100	11	1,320,000	1,325,000	166,800	12	1,570,000	1,575,000	208,500	13
1,075,000	1,080,000	128,800	11	1,325,000	1,330,000	167,600	12	1,575,000	1,580,000	209,400	13
1,080,000	1,085,000	129,600	12	1,330,000	1,335,000	168,400	12	1,580,000	1,585,000	210,200	13
1,085,000	1,090,000	130,300	12	1,335,000	1,340,000	169,200	12	1,585,000	1,590,000	211,100	13
1,090,000	1,095,000	131,000	12	1,340,000	1,345,000	170,100	12	1,590,000	1,595,000	211,900	13
1,095,000	1,100,000	131,700	12	1,345,000	1,350,000	170,900	12	1,595,000	1,600,000	212,800	13
1,100,000	1,105,000	132,500	12	1,350,000	1,355,000	171,700	12	1,600,000	1,605,000	213,700	13

(4)

Taxable gross income, adjusted income or taxable retirement income (a)		Tax amount (b)	Ratio of (b) to (a)	Taxable gross income, adjusted income or taxable retirement income (a)		Tax amount (b)	Ratio of (b) to (a)	Taxable gross income, adjusted income or taxable retirement income (a)		Tax amount (b)	Ratio of (b) to (a)
At least	Less than	Tax amount (b)	Ratio of (b) to (a)	At least	Less than	Tax amount (b)	Ratio of (b) to (a)	At least	Less than	Tax amount (b)	Ratio of (b) to (a)
yen	yen	yen	%	yen	yen	yen	%	yen	yen	yen	%
1,605,000	1,610,000	214,600	13	1,855,000	1,860,000	261,300	14	3,200,000	3,500,000	The amount calculated by multiplying the amount in (a) by 27.7%, less 317,100 yen
1,610,000	1,615,000	215,500	13	1,860,000	1,865,000	262,300	14
1,615,000	1,620,000	216,500	13	1,865,000	1,870,000	263,200	14
1,620,000	1,625,000	217,400	13	1,870,000	1,875,000	264,100	14
1,625,000	1,630,000	218,300	13	1,875,000	1,880,000	265,100	14
1,630,000	1,635,000	219,300	13	1,880,000	1,885,000	266,000	14	3,500,000	3,800,000	The amount calculated by multiplying the amount in (a) by 28.7%, less 352,100 yen
1,635,000	1,640,000	220,200	13	1,885,000	1,890,000	266,900	14
1,640,000	1,645,000	221,100	13	1,890,000	1,895,000	267,900	14
1,645,000	1,650,000	222,100	13	1,895,000	1,900,000	268,800	14
1,650,000	1,655,000	223,000	13	1,900,000	1,905,000	269,800	14
1,655,000	1,660,000	223,900	13	1,905,000	1,910,000	270,700	14	3,800,000	4,000,000	The amount calculated by multiplying the amount in (a) by 31%, less 439,500 yen
1,660,000	1,665,000	224,900	13	1,910,000	1,915,000	271,600	14
1,665,000	1,670,000	225,800	13	1,915,000	1,920,000	272,600	14
1,670,000	1,675,000	226,700	13	1,920,000	1,925,000	273,500	14
1,675,000	1,680,000	227,700	13	1,925,000	1,930,000	274,400	14
1,680,000	1,685,000	228,600	13	1,930,000	1,935,000	275,400	14	4,000,000	4,400,000	The amount calculated by multiplying the amount in (a) by 32%, less 479,500 yen
1,685,000	1,690,000	229,500	13	1,935,000	1,940,000	276,300	14
1,690,000	1,695,000	230,500	13	1,940,000	1,945,000	277,200	14
1,695,000	1,700,000	231,400	13	1,945,000	1,950,000	278,200	14
1,700,000	1,705,000	232,400	13	1,950,000	1,955,000	279,100	14
1,705,000	1,710,000	233,300	13	1,955,000	1,960,000	280,000	14	4,400,000	5,000,000	The amount calculated by multiplying the amount in (a) by 35%, less 611,500 yen
1,710,000	1,715,000	234,200	13	1,960,000	1,965,000	281,000	14
1,715,000	1,720,000	235,200	13	1,965,000	1,970,000	281,900	14
1,720,000	1,725,000	236,100	13	1,970,000	1,975,000	282,800	14
1,725,000	1,730,000	237,000	13	1,975,000	1,980,000	283,800	14
1,730,000	1,735,000	238,000	13	1,980,000	1,985,000	284,700	14	5,000,000	6,000,000	The amount calculated by multiplying the amount in (a) by 39%, less 811,500 yen
1,735,000	1,740,000	238,900	13	1,985,000	1,990,000	285,600	14
1,740,000	1,745,000	239,800	13	1,990,000	1,995,000	286,600	14
1,745,000	1,750,000	240,800	13	1,995,000	2,000,000	287,500	14
1,750,000	1,755,000	241,700	13
1,755,000	1,760,000	242,600	13	2,000,000	2,500,000	The amount calculated by multiplying the amount in (a) by 21.7%, less 145,500 yen		6,000,000	7,000,000	The amount calculated by multiplying the amount in (a) by 43%, less 1,051,500 yen
1,760,000	1,765,000	243,600	13
1,765,000	1,770,000	244,500	13
1,770,000	1,775,000	245,400	13
1,775,000	1,780,000	246,400	13
1,780,000	1,785,000	247,300	13	2,500,000	2,600,000	The amount calculated by multiplying the amount in (a) by 22.5%, less 165,500 yen		7,000,000	8,000,000	The amount calculated by multiplying the amount in (a) by 46%, less 1,261,500 yen
1,785,000	1,790,000	248,200	13
1,790,000	1,795,000	249,200	13
1,795,000	1,800,000	250,100	13
1,800,000	1,805,000	251,100	13
1,805,000	1,810,000	252,000	13	2,600,000	3,000,000	The amount calculated by multiplying the amount in (a) by 24.7%, less 222,700 yen		8,000,000	9,000,000	The amount calculated by multiplying the amount in (a) by 47%, less 1,341,500 yen
1,810,000	1,815,000	252,900	13
1,815,000	1,820,000	253,900	13
1,820,000	1,825,000	254,800	14
1,825,000	1,830,000	255,700	14
1,830,000	1,835,000	256,700	14	3,000,000	3,200,000	The amount calculated by multiplying the amount in (a) by 25.5%, less 246,700 yen		9,000,000	10,000,000	The amount calculated by multiplying the amount in (a) by 50%, less 1,611,500 yen
1,835,000	1,840,000	257,600	14
1,840,000	1,845,000	258,500	14
1,845,000	1,850,000	259,500	14
1,850,000	1,855,000	260,400	14

(5)

Taxable gross income, adjusted income or taxable retirement income (a)		Tax amount (b)	Ratio of (b) to (a)	Taxable gross income, adjusted income or taxable retirement income (a)		Tax amount (b)	Ratio of (b) to (a)	Taxable gross income, adjusted income or taxable retirement income (a)		Tax amount (b)	Ratio of (b) to (a)
At least	Less than	Tax amount (b)	Ratio of (b) to (a)	At least	Less than	Tax amount (b)	Ratio of (b) to (a)	At least	Less than	Tax amount (b)	Ratio of (b) to (a)
yen	yen		%	yen	yen		%	yen	yen		%
10,000,000	12,000,000	The amount calculated by multiplying the amount in (a) by 51.2%, less 1,731,500 yen		20,000,000	40,000,000	The amount calculated by multiplying the amount in (a) by 60%, less 3,187,500 yen		60,000,000	80,000,000	The amount calculated by multiplying the amount in (a) by 70%, less 8,187,500 yen
12,000,000	20,000,000	The amount calculated by multiplying the amount in (a) by 55%, less 2,187,500 yen		40,000,000	60,000,000	The amount calculated by multiplying the amount in (a) by 65%, less 5,187,500 yen		80,000,000 yen or more		The amount calculated by multiplying the amount in (a) by 75%, less 12,187,500 yen

(Note) In this table, "adjusted income" means the adjusted income prescribed in Article 90, paragraph (1), item (i) (Averaging Taxation on Fluctuating Income and Ad Hoc Income) of the new Act.

(Remarks) (1) To find the tax amount for taxable gross income, adjusted income or taxable retirement income, find the applicable row of the "Taxable gross income, adjusted income or taxable retirement income (a)" column according to the taxable gross income, adjusted income or taxable retirement income; the amount stated in the "Tax amount (b)" column of that row is the tax amount sought. (2) To find the ratio prescribed in Article 90, paragraph (2) of the new Act as replaced pursuant to the provisions of Article 3, paragraph (2) (Special Provisions on the Calculation of Deductions from Income and Tax Amounts for Income Tax for 1971) of the Supplementary Provisions, find the applicable row of the "Taxable gross income, adjusted income or taxable retirement income (a)" column according to the adjusted income; the rate stated in the "Ratio of (b) to (a)" column of that row is the ratio sought.

（一）

課税総所得金額、調整所得金額又は課税退職所得金額（イ）		税額（ロ）	（ロ）の（イ）に対する割合	課税総所得金額、調整所得金額又は課税退職所得金額（イ）		税額（ロ）	（ロ）の（イ）に対する割合	課税総所得金額、調整所得金額又は課税退職所得金額（イ）		税額（ロ）	（ロ）の（イ）に対する割合
以上	未満	税額（ロ）	（ロ）の（イ）に対する割合	以上	未満	税額（ロ）	（ロ）の（イ）に対する割合	以上	未満	税額（ロ）	（ロ）の（イ）に対する割合
円	円	円	％	円	円	円	％	円	円	円	％
１，０００円未満		０	０	５０，０００	５１，０００	５，０００	１０	１３７，０００	１３９，０００	１３，７００	１０
１，０００	２，０００	１００	１０	５１，０００	５２，０００	５，１００	１０	１３９，０００	１４１，０００	１３，９００	１０
２，０００	３，０００	２００	１０	５２，０００	５３，０００	５，２００	１０	１４１，０００	１４３，０００	１４，１００	１０
３，０００	４，０００	３００	１０	５３，０００	５４，０００	５，３００	１０	１４３，０００	１４５，０００	１４，３００	１０
４，０００	５，０００	４００	１０	５４，０００	５５，０００	５，４００	１０	１４５，０００	１４７，０００	１４，５００	１０
５，０００	６，０００	５００	１０	５５，０００	５６，０００	５，５００	１０	１４７，０００	１４９，０００	１４，７００	１０
６，０００	７，０００	６００	１０	５６，０００	５７，０００	５，６００	１０	１４９，０００	１５１，０００	１４，９００	１０
７，０００	８，０００	７００	１０	５７，０００	５８，０００	５，７００	１０	１５１，０００	１５３，０００	１５，１００	１０
８，０００	９，０００	８００	１０	５８，０００	５９，０００	５，８００	１０	１５３，０００	１５５，０００	１５，３００	１０
９，０００	１０，０００	９００	１０	５９，０００	６０，０００	５，９００	１０	１５５，０００	１５７，０００	１５，５００	１０
１０，０００	１１，０００	１，０００	１０	６０，０００	６１，０００	６，０００	１０	１５７，０００	１５９，０００	１５，７００	１０
１１，０００	１２，０００	１，１００	１０	６１，０００	６２，０００	６，１００	１０	１５９，０００	１６１，０００	１５，９００	１０
１２，０００	１３，０００	１，２００	１０	６２，０００	６３，０００	６，２００	１０	１６１，０００	１６３，０００	１６，１００	１０
１３，０００	１４，０００	１，３００	１０	６３，０００	６５，０００	６，３００	１０	１６３，０００	１６５，０００	１６，３００	１０
１４，０００	１５，０００	１，４００	１０	６５，０００	６７，０００	６，５００	１０	１６５，０００	１６７，０００	１６，５００	１０
１５，０００	１６，０００	１，５００	１０	６７，０００	６９，０００	６，７００	１０	１６７，０００	１６９，０００	１６，７００	１０
１６，０００	１７，０００	１，６００	１０	６９，０００	７１，０００	６，９００	１０	１６９，０００	１７１，０００	１６，９００	１０
１７，０００	１８，０００	１，７００	１０	７１，０００	７３，０００	７，１００	１０	１７１，０００	１７３，０００	１７，１００	１０
１８，０００	１９，０００	１，８００	１０	７３，０００	７５，０００	７，３００	１０	１７３，０００	１７５，０００	１７，３００	１０
１９，０００	２０，０００	１，９００	１０	７５，０００	７７，０００	７，５００	１０	１７５，０００	１７７，０００	１７，５００	１０
２０，０００	２１，０００	２，０００	１０	７７，０００	７９，０００	７，７００	１０	１７７，０００	１７９，０００	１７，７００	１０
２１，０００	２２，０００	２，１００	１０	７９，０００	８１，０００	７，９００	１０	１７９，０００	１８１，０００	１７，９００	１０
２２，０００	２３，０００	２，２００	１０	８１，０００	８３，０００	８，１００	１０	１８１，０００	１８３，０００	１８，１００	１０
２３，０００	２４，０００	２，３００	１０	８３，０００	８５，０００	８，３００	１０	１８３，０００	１８５，０００	１８，３００	１０
２４，０００	２５，０００	２，４００	１０	８５，０００	８７，０００	８，５００	１０	１８５，０００	１８７，０００	１８，５００	１０
２５，０００	２６，０００	２，５００	１０	８７，０００	８９，０００	８，７００	１０	１８７，０００	１８９，０００	１８，７００	１０
２６，０００	２７，０００	２，６００	１０	８９，０００	９１，０００	８，９００	１０	１８９，０００	１９１，０００	１８，９００	１０
２７，０００	２８，０００	２，７００	１０	９１，０００	９３，０００	９，１００	１０	１９１，０００	１９３，０００	１９，１００	１０
２８，０００	２９，０００	２，８００	１０	９３，０００	９５，０００	９，３００	１０	１９３，０００	１９５，０００	１９，３００	１０
２９，０００	３０，０００	２，９００	１０	９５，０００	９７，０００	９，５００	１０	１９５，０００	１９８，０００	１９，５００	１０
３０，０００	３１，０００	３，０００	１０	９７，０００	９９，０００	９，７００	１０	１９８，０００	２０１，０００	１９，８００	１０
３１，０００	３２，０００	３，１００	１０	９９，０００	１０１，０００	９，９００	１０	２０１，０００	２０４，０００	２０，１００	１０
３２，０００	３３，０００	３，２００	１０	１０１，０００	１０３，０００	１０，１００	１０	２０４，０００	２０７，０００	２０，４００	１０
３３，０００	３４，０００	３，３００	１０	１０３，０００	１０５，０００	１０，３００	１０	２０７，０００	２１０，０００	２０，７００	１０
３４，０００	３５，０００	３，４００	１０	１０５，０００	１０７，０００	１０，５００	１０	２１０，０００	２１３，０００	２１，０００	１０
３５，０００	３６，０００	３，５００	１０	１０７，０００	１０９，０００	１０，７００	１０	２１３，０００	２１６，０００	２１，３００	１０
３６，０００	３７，０００	３，６００	１０	１０９，０００	１１１，０００	１０，９００	１０	２１６，０００	２１９，０００	２１，６００	１０
３７，０００	３８，０００	３，７００	１０	１１１，０００	１１３，０００	１１，１００	１０	２１９，０００	２２２，０００	２１，９００	１０
３８，０００	３９，０００	３，８００	１０	１１３，０００	１１５，０００	１１，３００	１０	２２２，０００	２２５，０００	２２，２００	１０
３９，０００	４０，０００	３，９００	１０	１１５，０００	１１７，０００	１１，５００	１０	２２５，０００	２２８，０００	２２，５００	１０
４０，０００	４１，０００	４，０００	１０	１１７，０００	１１９，０００	１１，７００	１０	２２８，０００	２３１，０００	２２，８００	１０
４１，０００	４２，０００	４，１００	１０	１１９，０００	１２１，０００	１１，９００	１０	２３１，０００	２３４，０００	２３，１００	１０
４２，０００	４３，０００	４，２００	１０	１２１，０００	１２３，０００	１２，１００	１０	２３４，０００	２３７，０００	２３，４００	１０
４３，０００	４４，０００	４，３００	１０	１２３，０００	１２５，０００	１２，３００	１０	２３７，０００	２４０，０００	２３，７００	１０
４４，０００	４５，０００	４，４００	１０	１２５，０００	１２７，０００	１２，５００	１０	２４０，０００	２４３，０００	２４，０００	１０
４５，０００	４６，０００	４，５００	１０	１２７，０００	１２９，０００	１２，７００	１０	２４３，０００	２４６，０００	２４，３００	１０
４６，０００	４７，０００	４，６００	１０	１２９，０００	１３１，０００	１２，９００	１０	２４６，０００	２４９，０００	２４，６００	１０
４７，０００	４８，０００	４，７００	１０	１３１，０００	１３３，０００	１３，１００	１０	２４９，０００	２５２，０００	２４，９００	１０
４８，０００	４９，０００	４，８００	１０	１３３，０００	１３５，０００	１３，３００	１０	２５２，０００	２５５，０００	２５，２００	１０
４９，０００	５０，０００	４，９００	１０	１３５，０００	１３７，０００	１３，５００	１０	２５５，０００	２５８，０００	２５，５００	１０

（二）

課税総所得金額、調整所得金額又は課税退職所得金額（イ）		税額（ロ）	（ロ）の（イ）に対する割合	課税総所得金額、調整所得金額又は課税退職所得金額（イ）		税額（ロ）	（ロ）の（イ）に対する割合	課税総所得金額、調整所得金額又は課税退職所得金額（イ）		税額（ロ）	（ロ）の（イ）に対する割合
以上	未満	税額（ロ）	（ロ）の（イ）に対する割合	以上	未満	税額（ロ）	（ロ）の（イ）に対する割合	以上	未満	税額（ロ）	（ロ）の（イ）に対する割合
円	円	円	％	円	円	円	％	円	円	円	％
２５８，０００	２６１，０００	２５，８００	１０	４１４，０００	４１８，０００	４２，１００	１０	６１４，０００	６１８，０００	６６，２００	１０
２６１，０００	２６４，０００	２６，１００	１０	４１８，０００	４２２，０００	４２，６００	１０	６１８，０００	６２２，０００	６６，７００	１０
２６４，０００	２６７，０００	２６，４００	１０	４２２，０００	４２６，０００	４３，１００	１０	６２２，０００	６２６，０００	６７，２００	１０
２６７，０００	２７０，０００	２６，７００	１０	４２６，０００	４３０，０００	４３，６００	１０	６２６，０００	６３０，０００	６７，７００	１０
２７０，０００	２７３，０００	２７，０００	１０	４３０，０００	４３４，０００	４４，１００	１０	６３０，０００	６３４，０００	６８，２００	１０
２７３，０００	２７６，０００	２７，３００	１０	４３４，０００	４３８，０００	４４，５００	１０	６３４，０００	６３８，０００	６８，７００	１０
２７６，０００	２７９，０００	２７，６００	１０	４３８，０００	４４２，０００	４５，０００	１０	６３８，０００	６４２，０００	６９，２００	１０
２７９，０００	２８２，０００	２７，９００	１０	４４２，０００	４４６，０００	４５，５００	１０	６４２，０００	６４６，０００	６９，７００	１０
２８２，０００	２８５，０００	２８，２００	１０	４４６，０００	４５０，０００	４６，０００	１０	６４６，０００	６５０，０００	７０，２００	１０
２８５，０００	２８８，０００	２８，５００	１０	４５０，０００	４５４，０００	４６，５００	１０	６５０，０００	６５５，０００	７０，７００	１０
２８８，０００	２９１，０００	２８，８００	１０	４５４，０００	４５８，０００	４６，９００	１０	６５５，０００	６６０，０００	７１，３００	１０
２９１，０００	２９４，０００	２９，１００	１０	４５８，０００	４６２，０００	４７，４００	１０	６６０，０００	６６５，０００	７２，０００	１０
２９４，０００	２９７，０００	２９，４００	１０	４６２，０００	４６６，０００	４７，９００	１０	６６５，０００	６７０，０００	７２，６００	１０
２９７，０００	３００，０００	２９，７００	１０	４６６，０００	４７０，０００	４８，４００	１０	６７０，０００	６７５，０００	７３，２００	１０
３００，０００	３０３，０００	３０，０００	１０	４７０，０００	４７４，０００	４８，９００	１０	６７５，０００	６８０，０００	７３，８００	１０
３０３，０００	３０６，０００	３０，３００	１０	４７４，０００	４７８，０００	４９，３００	１０	６８０，０００	６８５，０００	７４，５００	１０
３０６，０００	３０９，０００	３０，６００	１０	４７８，０００	４８２，０００	４９，８００	１０	６８５，０００	６９０，０００	７５，１００	１０
３０９，０００	３１２，０００	３０，９００	１０	４８２，０００	４８６，０００	５０，３００	１０	６９０，０００	６９５，０００	７５，７００	１０
３１２，０００	３１５，０００	３１，２００	１０	４８６，０００	４９０，０００	５０，８００	１０	６９５，０００	７００，０００	７６，３００	１０
３１５，０００	３１８，０００	３１，５００	１０	４９０，０００	４９４，０００	５１，３００	１０	７００，０００	７０５，０００	７７，０００	１１
３１８，０００	３２１，０００	３１，８００	１０	４９４，０００	４９８，０００	５１，７００	１０	７０５，０００	７１０，０００	７７，６００	１１
３２１，０００	３２４，０００	３２，２００	１０	４９８，０００	５０２，０００	５２，２００	１０	７１０，０００	７１５，０００	７８，２００	１１
３２４，０００	３２７，０００	３２，５００	１０	５０２，０００	５０６，０００	５２，７００	１０	７１５，０００	７２０，０００	７８，８００	１１
３２７，０００	３３０，０００	３２，８００	１０	５０６，０００	５１０，０００	５３，２００	１０	７２０，０００	７２５，０００	７９，５００	１１
３３０，０００	３３３，０００	３３，１００	１０	５１０，０００	５１４，０００	５３，７００	１０	７２５，０００	７３０，０００	８０，１００	１１
３３３，０００	３３６，０００	３３，４００	１０	５１４，０００	５１８，０００	５４，１００	１０	７３０，０００	７３５，０００	８０，７００	１１
３３６，０００	３３９，０００	３３，７００	１０	５１８，０００	５２２，０００	５４，６００	１０	７３５，０００	７４０，０００	８１，３００	１１
３３９，０００	３４２，０００	３４，０００	１０	５２２，０００	５２６，０００	５５，１００	１０	７４０，０００	７４５，０００	８２，０００	１１
３４２，０００	３４５，０００	３４，４００	１０	５２６，０００	５３０，０００	５５，６００	１０	７４５，０００	７５０，０００	８２，６００	１１
３４５，０００	３４８，０００	３４，７００	１０	５３０，０００	５３４，０００	５６，１００	１０	７５０，０００	７５５，０００	８３，２００	１１
３４８，０００	３５１，０００	３５，０００	１０	５３４，０００	５３８，０００	５６，５００	１０	７５５，０００	７６０，０００	８３，８００	１１
３５１，０００	３５４，０００	３５，３００	１０	５３８，０００	５４２，０００	５７，０００	１０	７６０，０００	７６５，０００	８４，５００	１１
３５４，０００	３５７，０００	３５，６００	１０	５４２，０００	５４６，０００	５７，５００	１０	７６５，０００	７７０，０００	８５，１００	１１
３５７，０００	３６０，０００	３５，９００	１０	５４６，０００	５５０，０００	５８，０００	１０	７７０，０００	７７５，０００	８５，７００	１１
３６０，０００	３６３，０００	３６，３００	１０	５５０，０００	５５４，０００	５８，５００	１０	７７５，０００	７８０，０００	８６，３００	１１
３６３，０００	３６６，０００	３６，６００	１０	５５４，０００	５５８，０００	５８，９００	１０	７８０，０００	７８５，０００	８７，０００	１１
３６６，０００	３６９，０００	３６，９００	１０	５５８，０００	５６２，０００	５９，４００	１０	７８５，０００	７９０，０００	８７，６００	１１
３６９，０００	３７２，０００	３７，２００	１０	５６２，０００	５６６，０００	５９，９００	１０	７９０，０００	７９５，０００	８８，２００	１１
３７２，０００	３７５，０００	３７，５００	１０	５６６，０００	５７０，０００	６０，４００	１０	７９５，０００	８００，０００	８８，８００	１１
３７５，０００	３７８，０００	３７，８００	１０	５７０，０００	５７４，０００	６０，９００	１０	８００，０００	８０５，０００	８９，５００	１１
３７８，０００	３８１，０００	３８，１００	１０	５７４，０００	５７８，０００	６１，３００	１０	８０５，０００	８１０，０００	９０，２００	１１
３８１，０００	３８４，０００	３８，５００	１０	５７８，０００	５８２，０００	６１，８００	１０	８１０，０００	８１５，０００	９０，９００	１１
３８４，０００	３８７，０００	３８，８００	１０	５８２，０００	５８６，０００	６２，３００	１０	８１５，０００	８２０，０００	９１，６００	１１
３８７，０００	３９０，０００	３９，１００	１０	５８６，０００	５９０，０００	６２，８００	１０	８２０，０００	８２５，０００	９２，３００	１１
３９０，０００	３９４，０００	３９，４００	１０	５９０，０００	５９４，０００	６３，３００	１０	８２５，０００	８３０，０００	９３，０００	１１
３９４，０００	３９８，０００	３９，８００	１０	５９４，０００	５９８，０００	６３，７００	１０	８３０，０００	８３５，０００	９３，７００	１１
３９８，０００	４０２，０００	４０，２００	１０	５９８，０００	６０２，０００	６４，２００	１０	８３５，０００	８４０，０００	９４，４００	１１
４０２，０００	４０６，０００	４０，７００	１０	６０２，０００	６０６，０００	６４，７００	１０	８４０，０００	８４５，０００	９５，１００	１１
４０６，０００	４１０，０００	４１，２００	１０	６０６，０００	６１０，０００	６５，２００	１０	８４５，０００	８５０，０００	９５，８００	１１
４１０，０００	４１４，０００	４１，７００	１０	６１０，０００	６１４，０００	６５，７００	１０	８５０，０００	８５５，０００	９６，５００	１１

（三）

課税総所得金額、調整所得金額又は課税退職所得金額（イ）		税額（ロ）	（ロ）の（イ）に対する割合	課税総所得金額、調整所得金額又は課税退職所得金額（イ）		税額（ロ）	（ロ）の（イ）に対する割合	課税総所得金額、調整所得金額又は課税退職所得金額（イ）		税額（ロ）	（ロ）の（イ）に対する割合
以上	未満	税額（ロ）	（ロ）の（イ）に対する割合	以上	未満	税額（ロ）	（ロ）の（イ）に対する割合	以上	未満	税額（ロ）	（ロ）の（イ）に対する割合
円	円	円	％	円	円	円	％	円	円	円	％
８５５，０００	８６０，０００	９７，２００	１１	１，１０５，０００	１，１１０，０００	１３３，２００	１２	１，３５５，０００	１，３６０，０００	１７２，５００	１２
８６０，０００	８６５，０００	９７，９００	１１	１，１１０，０００	１，１１５，０００	１３３，９００	１２	１，３６０，０００	１，３６５，０００	１７３，４００	１２
８６５，０００	８７０，０００	９８，６００	１１	１，１１５，０００	１，１２０，０００	１３４，６００	１２	１，３６５，０００	１，３７０，０００	１７４，２００	１２
８７０，０００	８７５，０００	９９，３００	１１	１，１２０，０００	１，１２５，０００	１３５，４００	１２	１，３７０，０００	１，３７５，０００	１７５，０００	１２
８７５，０００	８８０，０００	１００，０００	１１	１，１２５，０００	１，１３０，０００	１３６，１００	１２	１，３７５，０００	１，３８０，０００	１７５，８００	１２
８８０，０００	８８５，０００	１００，７００	１１	１，１３０，０００	１，１３５，０００	１３６，８００	１２	１，３８０，０００	１，３８５，０００	１７６，７００	１２
８８５，０００	８９０，０００	１０１，４００	１１	１，１３５，０００	１，１４０，０００	１３７，５００	１２	１，３８５，０００	１，３９０，０００	１７７，５００	１２
８９０，０００	８９５，０００	１０２，１００	１１	１，１４０，０００	１，１４５，０００	１３８，３００	１２	１，３９０，０００	１，３９５，０００	１７８，３００	１２
８９５，０００	９００，０００	１０２，８００	１１	１，１４５，０００	１，１５０，０００	１３９，０００	１２	１，３９５，０００	１，４００，０００	１７９，１００	１２
９００，０００	９０５，０００	１０３，５００	１１	１，１５０，０００	１，１５５，０００	１３９，７００	１２	１，４００，０００	１，４０５，０００	１８０，０００	１２
９０５，０００	９１０，０００	１０４，２００	１１	１，１５５，０００	１，１６０，０００	１４０，４００	１２	１，４０５，０００	１，４１０，０００	１８０，８００	１２
９１０，０００	９１５，０００	１０４，９００	１１	１，１６０，０００	１，１６５，０００	１４１，２００	１２	１，４１０，０００	１，４１５，０００	１８１，６００	１２
９１５，０００	９２０，０００	１０５，６００	１１	１，１６５，０００	１，１７０，０００	１４１，９００	１２	１，４１５，０００	１，４２０，０００	１８２，４００	１２
９２０，０００	９２５，０００	１０６，４００	１１	１，１７０，０００	１，１７５，０００	１４２，６００	１２	１，４２０，０００	１，４２５，０００	１８３，３００	１２
９２５，０００	９３０，０００	１０７，１００	１１	１，１７５，０００	１，１８０，０００	１４３，３００	１２	１，４２５，０００	１，４３０，０００	１８４，１００	１２
９３０，０００	９３５，０００	１０７，８００	１１	１，１８０，０００	１，１８５，０００	１４４，１００	１２	１，４３０，０００	１，４３５，０００	１８４，９００	１２
９３５，０００	９４０，０００	１０８，５００	１１	１，１８５，０００	１，１９０，０００	１４４，８００	１２	１，４３５，０００	１，４４０，０００	１８５，７００	１２
９４０，０００	９４５，０００	１０９，３００	１１	１，１９０，０００	１，１９５，０００	１４５，５００	１２	１，４４０，０００	１，４４５，０００	１８６，６００	１２
９４５，０００	９５０，０００	１１０，０００	１１	１，１９５，０００	１，２００，０００	１４６，２００	１２	１，４４５，０００	１，４５０，０００	１８７，４００	１２
９５０，０００	９５５，０００	１１０，７００	１１	１，２００，０００	１，２０５，０００	１４７，０００	１２	１，４５０，０００	１，４５５，０００	１８８，２００	１２
９５５，０００	９６０，０００	１１１，４００	１１	１，２０５，０００	１，２１０，０００	１４７，８００	１２	１，４５５，０００	１，４６０，０００	１８９，０００	１２
９６０，０００	９６５，０００	１１２，２００	１１	１，２１０，０００	１，２１５，０００	１４８，６００	１２	１，４６０，０００	１，４６５，０００	１８９，９００	１３
９６５，０００	９７０，０００	１１２，９００	１１	１，２１５，０００	１，２２０，０００	１４９，４００	１２	１，４６５，０００	１，４７０，０００	１９０，７００	１３
９７０，０００	９７５，０００	１１３，６００	１１	１，２２０，０００	１，２２５，０００	１５０，３００	１２	１，４７０，０００	１，４７５，０００	１９１，５００	１３
９７５，０００	９８０，０００	１１４，３００	１１	１，２２５，０００	１，２３０，０００	１５１，１００	１２	１，４７５，０００	１，４８０，０００	１９２，３００	１３
９８０，０００	９８５，０００	１１５，１００	１１	１，２３０，０００	１，２３５，０００	１５１，９００	１２	１，４８０，０００	１，４８５，０００	１９３，２００	１３
９８５，０００	９９０，０００	１１５，８００	１１	１，２３５，０００	１，２４０，０００	１５２，７００	１２	１，４８５，０００	１，４９０，０００	１９４，０００	１３
９９０，０００	９９５，０００	１１６，５００	１１	１，２４０，０００	１，２４５，０００	１５３，６００	１２	１，４９０，０００	１，４９５，０００	１９４，８００	１３
９９５，０００	１，０００，０００	１１７，２００	１１	１，２４５，０００	１，２５０，０００	１５４，４００	１２	１，４９５，０００	１，５００，０００	１９５，６００	１３
１，０００，０００	１，００５，０００	１１８，０００	１１	１，２５０，０００	１，２５５，０００	１５５，２００	１２	１，５００，０００	１，５０５，０００	１９６，５００	１３
１，００５，０００	１，０１０，０００	１１８，７００	１１	１，２５５，０００	１，２６０，０００	１５６，０００	１２	１，５０５，０００	１，５１０，０００	１９７，３００	１３
１，０１０，０００	１，０１５，０００	１１９，４００	１１	１，２６０，０００	１，２６５，０００	１５６，９００	１２	１，５１０，０００	１，５１５，０００	１９８，２００	１３
１，０１５，０００	１，０２０，０００	１２０，１００	１１	１，２６５，０００	１，２７０，０００	１５７，７００	１２	１，５１５，０００	１，５２０，０００	１９９，０００	１３
１，０２０，０００	１，０２５，０００	１２０，９００	１１	１，２７０，０００	１，２７５，０００	１５８，５００	１２	１，５２０，０００	１，５２５，０００	１９９，９００	１３
１，０２５，０００	１，０３０，０００	１２１，６００	１１	１，２７５，０００	１，２８０，０００	１５９，３００	１２	１，５２５，０００	１，５３０，０００	２００，８００	１３
１，０３０，０００	１，０３５，０００	１２２，３００	１１	１，２８０，０００	１，２８５，０００	１６０，２００	１２	１，５３０，０００	１，５３５，０００	２０１，６００	１３
１，０３５，０００	１，０４０，０００	１２３，０００	１１	１，２８５，０００	１，２９０，０００	１６１，０００	１２	１，５３５，０００	１，５４０，０００	２０２，５００	１３
１，０４０，０００	１，０４５，０００	１２３，８００	１１	１，２９０，０００	１，２９５，０００	１６１，８００	１２	１，５４０，０００	１，５４５，０００	２０３，３００	１３
１，０４５，０００	１，０５０，０００	１２４，５００	１１	１，２９５，０００	１，３００，０００	１６２，６００	１２	１，５４５，０００	１，５５０，０００	２０４，２００	１３
１，０５０，０００	１，０５５，０００	１２５，２００	１１	１，３００，０００	１，３０５，０００	１６３，５００	１２	１，５５０，０００	１，５５５，０００	２０５，１００	１３
１，０５５，０００	１，０６０，０００	１２５，９００	１１	１，３０５，０００	１，３１０，０００	１６４，３００	１２	１，５５５，０００	１，５６０，０００	２０５，９００	１３
１，０６０，０００	１，０６５，０００	１２６，７００	１１	１，３１０，０００	１，３１５，０００	１６５，１００	１２	１，５６０，０００	１，５６５，０００	２０６，８００	１３
１，０６５，０００	１，０７０，０００	１２７，４００	１１	１，３１５，０００	１，３２０，０００	１６５，９００	１２	１，５６５，０００	１，５７０，０００	２０７，６００	１３
１，０７０，０００	１，０７５，０００	１２８，１００	１１	１，３２０，０００	１，３２５，０００	１６６，８００	１２	１，５７０，０００	１，５７５，０００	２０８，５００	１３
１，０７５，０００	１，０８０，０００	１２８，８００	１１	１，３２５，０００	１，３３０，０００	１６７，６００	１２	１，５７５，０００	１，５８０，０００	２０９，４００	１３
１，０８０，０００	１，０８５，０００	１２９，６００	１２	１，３３０，０００	１，３３５，０００	１６８，４００	１２	１，５８０，０００	１，５８５，０００	２１０，２００	１３
１，０８５，０００	１，０９０，０００	１３０，３００	１２	１，３３５，０００	１，３４０，０００	１６９，２００	１２	１，５８５，０００	１，５９０，０００	２１１，１００	１３
１，０９０，０００	１，０９５，０００	１３１，０００	１２	１，３４０，０００	１，３４５，０００	１７０，１００	１２	１，５９０，０００	１，５９５，０００	２１１，９００	１３
１，０９５，０００	１，１００，０００	１３１，７００	１２	１，３４５，０００	１，３５０，０００	１７０，９００	１２	１，５９５，０００	１，６００，０００	２１２，８００	１３
１，１００，０００	１，１０５，０００	１３２，５００	１２	１，３５０，０００	１，３５５，０００	１７１，７００	１２	１，６００，０００	１，６０５，０００	２１３，７００	１３

（四）

課税総所得金額、調整所得金額又は課税退職所得金額（イ）		税額（ロ）	（ロ）の（イ）に対する割合	課税総所得金額、調整所得金額又は課税退職所得金額（イ）		税額（ロ）	（ロ）の（イ）に対する割合	課税総所得金額、調整所得金額又は課税退職所得金額（イ）		税額（ロ）	（ロ）の（イ）に対する割合
以上	未満	税額（ロ）	（ロ）の（イ）に対する割合	以上	未満	税額（ロ）	（ロ）の（イ）に対する割合	以上	未満	税額（ロ）	（ロ）の（イ）に対する割合
円	円	円	％	円	円	円	％	円	円	円	％
１，６０５，０００	１，６１０，０００	２１４，６００	１３	１，８５５，０００	１，８６０，０００	２６１，３００	１４	３，２００，０００	３，５００，０００	（イ）の金額に２７．７％を乗じて算出した金額から３１７，１００円を控除した金額
１，６１０，０００	１，６１５，０００	２１５，５００	１３	１，８６０，０００	１，８６５，０００	２６２，３００	１４
１，６１５，０００	１，６２０，０００	２１６，５００	１３	１，８６５，０００	１，８７０，０００	２６３，２００	１４
１，６２０，０００	１，６２５，０００	２１７，４００	１３	１，８７０，０００	１，８７５，０００	２６４，１００	１４
１，６２５，０００	１，６３０，０００	２１８，３００	１３	１，８７５，０００	１，８８０，０００	２６５，１００	１４
１，６３０，０００	１，６３５，０００	２１９，３００	１３	１，８８０，０００	１，８８５，０００	２６６，０００	１４	３，５００，０００	３，８００，０００	（イ）の金額に２８．７％を乗じて算出した金額から３５２，１００円を控除した金額
１，６３５，０００	１，６４０，０００	２２０，２００	１３	１，８８５，０００	１，８９０，０００	２６６，９００	１４
１，６４０，０００	１，６４５，０００	２２１，１００	１３	１，８９０，０００	１，８９５，０００	２６７，９００	１４
１，６４５，０００	１，６５０，０００	２２２，１００	１３	１，８９５，０００	１，９００，０００	２６８，８００	１４
１，６５０，０００	１，６５５，０００	２２３，０００	１３	１，９００，０００	１，９０５，０００	２６９，８００	１４
１，６５５，０００	１，６６０，０００	２２３，９００	１３	１，９０５，０００	１，９１０，０００	２７０，７００	１４	３，８００，０００	４，０００，０００	（イ）の金額に３１％を乗じて算出した金額から４３９，５００円を控除した金額
１，６６０，０００	１，６６５，０００	２２４，９００	１３	１，９１０，０００	１，９１５，０００	２７１，６００	１４
１，６６５，０００	１，６７０，０００	２２５，８００	１３	１，９１５，０００	１，９２０，０００	２７２，６００	１４
１，６７０，０００	１，６７５，０００	２２６，７００	１３	１，９２０，０００	１，９２５，０００	２７３，５００	１４
１，６７５，０００	１，６８０，０００	２２７，７００	１３	１，９２５，０００	１，９３０，０００	２７４，４００	１４
１，６８０，０００	１，６８５，０００	２２８，６００	１３	１，９３０，０００	１，９３５，０００	２７５，４００	１４	４，０００，０００	４，４００，０００	（イ）の金額に３２％を乗じて算出した金額から４７９，５００円を控除した金額
１，６８５，０００	１，６９０，０００	２２９，５００	１３	１，９３５，０００	１，９４０，０００	２７６，３００	１４
１，６９０，０００	１，６９５，０００	２３０，５００	１３	１，９４０，０００	１，９４５，０００	２７７，２００	１４
１，６９５，０００	１，７００，０００	２３１，４００	１３	１，９４５，０００	１，９５０，０００	２７８，２００	１４
１，７００，０００	１，７０５，０００	２３２，４００	１３	１，９５０，０００	１，９５５，０００	２７９，１００	１４
１，７０５，０００	１，７１０，０００	２３３，３００	１３	１，９５５，０００	１，９６０，０００	２８０，０００	１４	４，４００，０００	５，０００，０００	（イ）の金額に３５％を乗じて算出した金額から６１１，５００円を控除した金額
１，７１０，０００	１，７１５，０００	２３４，２００	１３	１，９６０，０００	１，９６５，０００	２８１，０００	１４
１，７１５，０００	１，７２０，０００	２３５，２００	１３	１，９６５，０００	１，９７０，０００	２８１，９００	１４
１，７２０，０００	１，７２５，０００	２３６，１００	１３	１，９７０，０００	１，９７５，０００	２８２，８００	１４
１，７２５，０００	１，７３０，０００	２３７，０００	１３	１，９７５，０００	１，９８０，０００	２８３，８００	１４
１，７３０，０００	１，７３５，０００	２３８，０００	１３	１，９８０，０００	１，９８５，０００	２８４，７００	１４	５，０００，０００	６，０００，０００	（イ）の金額に３９％を乗じて算出した金額から８１１，５００円を控除した金額
１，７３５，０００	１，７４０，０００	２３８，９００	１３	１，９８５，０００	１，９９０，０００	２８５，６００	１４
１，７４０，０００	１，７４５，０００	２３９，８００	１３	１，９９０，０００	１，９９５，０００	２８６，６００	１４
１，７４５，０００	１，７５０，０００	２４０，８００	１３	１，９９５，０００	２，０００，０００	２８７，５００	１４
１，７５０，０００	１，７５５，０００	２４１，７００	１３
１，７５５，０００	１，７６０，０００	２４２，６００	１３	２，０００，０００	２，５００，０００	（イ）の金額に２１．７％を乗じて算出した金額から１４５，５００円を控除した金額		６，０００，０００	７，０００，０００	（イ）の金額に４３％を乗じて算出した金額から１，０５１，５００円を控除した金額
１，７６０，０００	１，７６５，０００	２４３，６００	１３
１，７６５，０００	１，７７０，０００	２４４，５００	１３
１，７７０，０００	１，７７５，０００	２４５，４００	１３
１，７７５，０００	１，７８０，０００	２４６，４００	１３
１，７８０，０００	１，７８５，０００	２４７，３００	１３	２，５００，０００	２，６００，０００	（イ）の金額に２２．５％を乗じて算出した金額から１６５，５００円を控除した金額		７，０００，０００	８，０００，０００	（イ）の金額に４６％を乗じて算出した金額から１，２６１，５００円を控除した金額
１，７８５，０００	１，７９０，０００	２４８，２００	１３
１，７９０，０００	１，７９５，０００	２４９，２００	１３
１，７９５，０００	１，８００，０００	２５０，１００	１３
１，８００，０００	１，８０５，０００	２５１，１００	１３
１，８０５，０００	１，８１０，０００	２５２，０００	１３	２，６００，０００	３，０００，０００	（イ）の金額に２４．７％を乗じて算出した金額から２２２，７００円を控除した金額		８，０００，０００	９，０００，０００	（イ）の金額に４７％を乗じて算出した金額から１，３４１，５００円を控除した金額
１，８１０，０００	１，８１５，０００	２５２，９００	１３
１，８１５，０００	１，８２０，０００	２５３，９００	１３
１，８２０，０００	１，８２５，０００	２５４，８００	１４
１，８２５，０００	１，８３０，０００	２５５，７００	１４
１，８３０，０００	１，８３５，０００	２５６，７００	１４	３，０００，０００	３，２００，０００	（イ）の金額に２５．５％を乗じて算出した金額から２４６，７００円を控除した金額		９，０００，０００	１０，０００，０００	（イ）の金額に５０％を乗じて算出した金額から１，６１１，５００円を控除した金額
１，８３５，０００	１，８４０，０００	２５７，６００	１４
１，８４０，０００	１，８４５，０００	２５８，５００	１４
１，８４５，０００	１，８５０，０００	２５９，５００	１４
１，８５０，０００	１，８５５，０００	２６０，４００	１４

（五）

課税総所得金額、調整所得金額又は課税退職所得金額（イ）		税額（ロ）	（ロ）の（イ）に対する割合	課税総所得金額、調整所得金額又は課税退職所得金額（イ）		税額（ロ）	（ロ）の（イ）に対する割合	課税総所得金額、調整所得金額又は課税退職所得金額（イ）		税額（ロ）	（ロ）の（イ）に対する割合
以上	未満	税額（ロ）	（ロ）の（イ）に対する割合	以上	未満	税額（ロ）	（ロ）の（イ）に対する割合	以上	未満	税額（ロ）	（ロ）の（イ）に対する割合
円	円		％	円	円		％	円	円		％
１０，０００，０００	１２，０００，０００	（イ）の金額に５１．２％を乗じて算出した金額から１，７３１，５００円を控除した金額		２０，０００，０００	４０，０００，０００	（イ）の金額に６０％を乗じて算出した金額から３，１８７，５００円を控除した金額		６０，０００，０００	８０，０００，０００	（イ）の金額に７０％を乗じて算出した金額から８，１８７，５００円を控除した金額
１２，０００，０００	２０，０００，０００	（イ）の金額に５５％を乗じて算出した金額から２，１８７，５００円を控除した金額		４０，０００，０００	６０，０００，０００	（イ）の金額に６５％を乗じて算出した金額から５，１８７，５００円を控除した金額		８０，０００，０００円以上		（イ）の金額に７５％を乗じて算出した金額から１２，１８７，５００円を控除した金額

（注）この表において「調整所得金額」とは、新法第九十条第一項第一号（変動所得及び臨時所得の平均課税）に規定する調整所得金額をいう。

（備考）（１）　課税総所得金額、調整所得金額又は課税退職所得金額に係る税額を求めるには、課税総所得金額、調整所得金額又は課税退職所得金額に応じ、「課税総所得金額、調整所得金額又は課税退職所得金額（イ）」欄の該当する行を求めるものとし、その行の「税額（ロ）」欄に記載されている金額が、その求める税額である。（２）　附則第三条第二項（昭和四十六年分の所得税の所得控除等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九十条第二項に規定する割合を求めるには、調整所得金額に応じ、「課税総所得金額、調整所得金額又は課税退職所得金額（イ）」欄の該当する行を求めるものとし、その行の「（ロ）の（イ）に対する割合」欄に記載されている率が、その求める割合である。

Supplementary Provisions, Appended Table 2

附則別表第二昭和４６年分の山林所得に係る所得税の簡易税額表

(1)

Taxable timber income		Tax amount	Taxable timber income		Tax amount	Taxable timber income		Tax amount
At least	Less than	Tax amount	At least	Less than	Tax amount	At least	Less than	Tax amount
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 timber income		Tax amount	Taxable timber income		Tax amount	Taxable timber income		Tax amount
At least	Less than	Tax amount	At least	Less than	Tax amount	At least	Less than	Tax amount
yen	yen	yen	yen	yen	yen	yen	yen	yen
258,000	261,000	25,800	414,000	418,000	41,400	614,000	618,000	61,400
261,000	264,000	26,100	418,000	422,000	41,800	618,000	622,000	61,800
264,000	267,000	26,400	422,000	426,000	42,200	622,000	626,000	62,200
267,000	270,000	26,700	426,000	430,000	42,600	626,000	630,000	62,600
270,000	273,000	27,000	430,000	434,000	43,000	630,000	634,000	63,000
273,000	276,000	27,300	434,000	438,000	43,400	634,000	638,000	63,400
276,000	279,000	27,600	438,000	442,000	43,800	638,000	642,000	63,800
279,000	282,000	27,900	442,000	446,000	44,200	642,000	646,000	64,200
282,000	285,000	28,200	446,000	450,000	44,600	646,000	650,000	64,600
285,000	288,000	28,500	450,000	454,000	45,000	650,000	655,000	65,000
288,000	291,000	28,800	454,000	458,000	45,400	655,000	660,000	65,500
291,000	294,000	29,100	458,000	462,000	45,800	660,000	665,000	66,000
294,000	297,000	29,400	462,000	466,000	46,200	665,000	670,000	66,500
297,000	300,000	29,700	466,000	470,000	46,600	670,000	675,000	67,000
300,000	303,000	30,000	470,000	474,000	47,000	675,000	680,000	67,500
303,000	306,000	30,300	474,000	478,000	47,400	680,000	685,000	68,000
306,000	309,000	30,600	478,000	482,000	47,800	685,000	690,000	68,500
309,000	312,000	30,900	482,000	486,000	48,200	690,000	695,000	69,000
312,000	315,000	31,200	486,000	490,000	48,600	695,000	700,000	69,500
315,000	318,000	31,500	490,000	494,000	49,000	700,000	705,000	70,000
318,000	321,000	31,800	494,000	498,000	49,400	705,000	710,000	70,500
321,000	324,000	32,100	498,000	502,000	49,800	710,000	715,000	71,000
324,000	327,000	32,400	502,000	506,000	50,200	715,000	720,000	71,500
327,000	330,000	32,700	506,000	510,000	50,600	720,000	725,000	72,000
330,000	333,000	33,000	510,000	514,000	51,000	725,000	730,000	72,500
333,000	336,000	33,300	514,000	518,000	51,400	730,000	735,000	73,000
336,000	339,000	33,600	518,000	522,000	51,800	735,000	740,000	73,500
339,000	342,000	33,900	522,000	526,000	52,200	740,000	745,000	74,000
342,000	345,000	34,200	526,000	530,000	52,600	745,000	750,000	74,500
345,000	348,000	34,500	530,000	534,000	53,000	750,000	755,000	75,000
348,000	351,000	34,800	534,000	538,000	53,400	755,000	760,000	75,500
351,000	354,000	35,100	538,000	542,000	53,800	760,000	765,000	76,000
354,000	357,000	35,400	542,000	546,000	54,200	765,000	770,000	76,500
357,000	360,000	35,700	546,000	550,000	54,600	770,000	775,000	77,000
360,000	363,000	36,000	550,000	554,000	55,000	775,000	780,000	77,500
363,000	366,000	36,300	554,000	558,000	55,400	780,000	785,000	78,000
366,000	369,000	36,600	558,000	562,000	55,800	785,000	790,000	78,500
369,000	372,000	36,900	562,000	566,000	56,200	790,000	795,000	79,000
372,000	375,000	37,200	566,000	570,000	56,600	795,000	800,000	79,500
375,000	378,000	37,500	570,000	574,000	57,000	800,000	805,000	80,000
378,000	381,000	37,800	574,000	578,000	57,400	805,000	810,000	80,500
381,000	384,000	38,100	578,000	582,000	57,800	810,000	815,000	81,000
384,000	387,000	38,400	582,000	586,000	58,200	815,000	820,000	81,500
387,000	390,000	38,700	586,000	590,000	58,600	820,000	825,000	82,000
390,000	394,000	39,000	590,000	594,000	59,000	825,000	830,000	82,500
394,000	398,000	39,400	594,000	598,000	59,400	830,000	835,000	83,000
398,000	402,000	39,800	598,000	602,000	59,800	835,000	840,000	83,500
402,000	406,000	40,200	602,000	606,000	60,200	840,000	845,000	84,000
406,000	410,000	40,600	606,000	610,000	60,600	845,000	850,000	84,500
410,000	414,000	41,000	610,000	614,000	61,000	850,000	855,000	85,000

(3)

Taxable timber income		Tax amount	Taxable timber income		Tax amount	Taxable timber income		Tax amount
At least	Less than	Tax amount	At least	Less than	Tax amount	At least	Less than	Tax amount
yen	yen	yen	yen	yen	yen	yen	yen	yen
855,000	860,000	85,500	1,105,000	1,110,000	110,500	1,355,000	1,360,000	135,500
860,000	865,000	86,000	1,110,000	1,115,000	111,000	1,360,000	1,365,000	136,000
865,000	870,000	86,500	1,115,000	1,120,000	111,500	1,365,000	1,370,000	136,500
870,000	875,000	87,000	1,120,000	1,125,000	112,000	1,370,000	1,375,000	137,000
875,000	880,000	87,500	1,125,000	1,130,000	112,500	1,375,000	1,380,000	137,500
880,000	885,000	88,000	1,130,000	1,135,000	113,000	1,380,000	1,385,000	138,000
885,000	890,000	88,500	1,135,000	1,140,000	113,500	1,385,000	1,390,000	138,500
890,000	895,000	89,000	1,140,000	1,145,000	114,000	1,390,000	1,395,000	139,000
895,000	900,000	89,500	1,145,000	1,150,000	114,500	1,395,000	1,400,000	139,500
900,000	905,000	90,000	1,150,000	1,155,000	115,000	1,400,000	1,405,000	140,000
905,000	910,000	90,500	1,155,000	1,160,000	115,500	1,405,000	1,410,000	140,500
910,000	915,000	91,000	1,160,000	1,165,000	116,000	1,410,000	1,415,000	141,000
915,000	920,000	91,500	1,165,000	1,170,000	116,500	1,415,000	1,420,000	141,500
920,000	925,000	92,000	1,170,000	1,175,000	117,000	1,420,000	1,425,000	142,000
925,000	930,000	92,500	1,175,000	1,180,000	117,500	1,425,000	1,430,000	142,500
930,000	935,000	93,000	1,180,000	1,185,000	118,000	1,430,000	1,435,000	143,000
935,000	940,000	93,500	1,185,000	1,190,000	118,500	1,435,000	1,440,000	143,500
940,000	945,000	94,000	1,190,000	1,195,000	119,000	1,440,000	1,445,000	144,000
945,000	950,000	94,500	1,195,000	1,200,000	119,500	1,445,000	1,450,000	144,500
950,000	955,000	95,000	1,200,000	1,205,000	120,000	1,450,000	1,455,000	145,000
955,000	960,000	95,500	1,205,000	1,210,000	120,500	1,455,000	1,460,000	145,500
960,000	965,000	96,000	1,210,000	1,215,000	121,000	1,460,000	1,465,000	146,000
965,000	970,000	96,500	1,215,000	1,220,000	121,500	1,465,000	1,470,000	146,500
970,000	975,000	97,000	1,220,000	1,225,000	122,000	1,470,000	1,475,000	147,000
975,000	980,000	97,500	1,225,000	1,230,000	122,500	1,475,000	1,480,000	147,500
980,000	985,000	98,000	1,230,000	1,235,000	123,000	1,480,000	1,485,000	148,000
985,000	990,000	98,500	1,235,000	1,240,000	123,500	1,485,000	1,490,000	148,500
990,000	995,000	99,000	1,240,000	1,245,000	124,000	1,490,000	1,495,000	149,000
995,000	1,000,000	99,500	1,245,000	1,250,000	124,500	1,495,000	1,500,000	149,500
1,000,000	1,005,000	100,000	1,250,000	1,255,000	125,000	1,500,000	1,505,000	150,000
1,005,000	1,010,000	100,500	1,255,000	1,260,000	125,500	1,505,000	1,510,000	150,500
1,010,000	1,015,000	101,000	1,260,000	1,265,000	126,000	1,510,000	1,515,000	151,000
1,015,000	1,020,000	101,500	1,265,000	1,270,000	126,500	1,515,000	1,520,000	151,500
1,020,000	1,025,000	102,000	1,270,000	1,275,000	127,000	1,520,000	1,525,000	152,100
1,025,000	1,030,000	102,500	1,275,000	1,280,000	127,500	1,525,000	1,530,000	152,600
1,030,000	1,035,000	103,000	1,280,000	1,285,000	128,000	1,530,000	1,535,000	153,100
1,035,000	1,040,000	103,500	1,285,000	1,290,000	128,500	1,535,000	1,540,000	153,600
1,040,000	1,045,000	104,000	1,290,000	1,295,000	129,000	1,540,000	1,545,000	154,200
1,045,000	1,050,000	104,500	1,295,000	1,300,000	129,500	1,545,000	1,550,000	154,700
1,050,000	1,055,000	105,000	1,300,000	1,305,000	130,000	1,550,000	1,555,000	155,200
1,055,000	1,060,000	105,500	1,305,000	1,310,000	130,500	1,555,000	1,560,000	155,700
1,060,000	1,065,000	106,000	1,310,000	1,315,000	131,000	1,560,000	1,565,000	156,300
1,065,000	1,070,000	106,500	1,315,000	1,320,000	131,500	1,565,000	1,570,000	156,800
1,070,000	1,075,000	107,000	1,320,000	1,325,000	132,000	1,570,000	1,575,000	157,300
1,075,000	1,080,000	107,500	1,325,000	1,330,000	132,500	1,575,000	1,580,000	157,800
1,080,000	1,085,000	108,000	1,330,000	1,335,000	133,000	1,580,000	1,585,000	158,400
1,085,000	1,090,000	108,500	1,335,000	1,340,000	133,500	1,585,000	1,590,000	158,900
1,090,000	1,095,000	109,000	1,340,000	1,345,000	134,000	1,590,000	1,595,000	159,400
1,095,000	1,100,000	109,500	1,345,000	1,350,000	134,500	1,595,000	1,600,000	159,900
1,100,000	1,105,000	110,000	1,350,000	1,355,000	135,000	1,600,000	1,605,000	160,500

(4)

Taxable timber income		Tax amount	Taxable timber income		Tax amount	Taxable timber income		Tax amount
At least	Less than	Tax amount	At least	Less than	Tax amount	At least	Less than	Tax amount
yen	yen	yen	yen	yen	yen	yen	yen
1,605,000	1,610,000	161,000	1,855,000	1,860,000	187,200	6,000,000	7,500,000	The amount calculated by multiplying the taxable timber income by 16.5%, less 255,000 yen
1,610,000	1,615,000	161,500	1,860,000	1,865,000	187,800
1,615,000	1,620,000	162,000	1,865,000	1,870,000	188,300
1,620,000	1,625,000	162,600	1,870,000	1,875,000	188,800
1,625,000	1,630,000	163,100	1,875,000	1,880,000	189,300
1,630,000	1,635,000	163,600	1,880,000	1,885,000	189,900	7,500,000	8,000,000	The amount calculated by multiplying the taxable timber income by 17.2%, less 307,500 yen
1,635,000	1,640,000	164,100	1,885,000	1,890,000	190,400
1,640,000	1,645,000	164,700	1,890,000	1,895,000	190,900
1,645,000	1,650,000	165,200	1,895,000	1,900,000	191,400
1,650,000	1,655,000	165,700	1,900,000	1,905,000	192,000
1,655,000	1,660,000	166,200	1,905,000	1,910,000	192,500	8,000,000	10,000,000	The amount calculated by multiplying the taxable timber income by 18.7%, less 427,500 yen
1,660,000	1,665,000	166,800	1,910,000	1,915,000	193,000
1,665,000	1,670,000	167,300	1,915,000	1,920,000	193,500
1,670,000	1,675,000	167,800	1,920,000	1,925,000	194,100
1,675,000	1,680,000	168,300	1,925,000	1,930,000	194,600
1,680,000	1,685,000	168,900	1,930,000	1,935,000	195,100	10,000,000	12,500,000	The amount calculated by multiplying the taxable timber income by 21.7%, less 727,500 yen
1,685,000	1,690,000	169,400	1,935,000	1,940,000	195,600
1,690,000	1,695,000	169,900	1,940,000	1,945,000	196,200
1,695,000	1,700,000	170,400	1,945,000	1,950,000	196,700
1,700,000	1,705,000	171,000	1,950,000	1,955,000	197,200
1,705,000	1,710,000	171,500	1,955,000	1,960,000	197,700	12,500,000	13,000,000	The amount calculated by multiplying the taxable timber income by 22.5%, less 827,500 yen
1,710,000	1,715,000	172,000	1,960,000	1,965,000	198,300
1,715,000	1,720,000	172,500	1,965,000	1,970,000	198,800
1,720,000	1,725,000	173,100	1,970,000	1,975,000	199,300
1,725,000	1,730,000	173,600	1,975,000	1,980,000	199,800
1,730,000	1,735,000	174,100	1,980,000	1,985,000	200,400	13,000,000	15,000,000	The amount calculated by multiplying the taxable timber income by 24.7%, less 1,113,500 yen
1,735,000	1,740,000	174,600	1,985,000	1,990,000	200,900
1,740,000	1,745,000	175,200	1,990,000	1,995,000	201,400
1,745,000	1,750,000	175,700	1,995,000	2,000,000	201,900
1,750,000	1,755,000	176,200
1,755,000	1,760,000	176,700	2,000,000	3,000,000	The amount calculated by multiplying the taxable timber income by 12%, less 37,500 yen	15,000,000	16,000,000	The amount calculated by multiplying the taxable timber income by 25.5%, less 1,233,500 yen
1,760,000	1,765,000	177,300
1,765,000	1,770,000	177,800
1,770,000	1,775,000	178,300
1,775,000	1,780,000	178,800
1,780,000	1,785,000	179,400	3,000,000	4,000,000	The amount calculated by multiplying the taxable timber income by 12.5%, less 52,500 yen	16,000,000	17,500,000	The amount calculated by multiplying the taxable timber income by 27.7%, less 1,585,500 yen
1,785,000	1,790,000	179,900
1,790,000	1,795,000	180,400
1,795,000	1,800,000	180,900
1,800,000	1,805,000	181,500
1,805,000	1,810,000	182,000	4,000,000	4,500,000	The amount calculated by multiplying the taxable timber income by 14%, less 112,500 yen	17,500,000	19,000,000	The amount calculated by multiplying the taxable timber income by 28.7%, less 1,760,500 yen
1,810,000	1,815,000	182,500
1,815,000	1,820,000	183,000
1,820,000	1,825,000	183,600
1,825,000	1,830,000	184,100
1,830,000	1,835,000	184,600	4,500,000	6,000,000	The amount calculated by multiplying the taxable timber income by 14.5%, less 135,000 yen	19,000,000	20,000,000	The amount calculated by multiplying the taxable timber income by 31%, less 2,197,500 yen
1,835,000	1,840,000	185,100
1,840,000	1,845,000	185,700
1,845,000	1,850,000	186,200
1,850,000	1,855,000	186,700

(5)

Taxable timber income		Tax amount	Taxable timber income		Tax amount	Taxable timber income		Tax amount
At least	Less than	Tax amount	At least	Less than	Tax amount	At least	Less than	Tax amount
yen	yen		yen	yen		yen	yen
20,000,000	22,000,000	The amount calculated by multiplying the taxable timber income by 32%, less 2,397,500 yen	40,000,000	45,000,000	The amount calculated by multiplying the taxable timber income by 47%, less 6,707,500 yen	200,000,000	300,000,000	The amount calculated by multiplying the taxable timber income by 65%, less 25,937,500 yen
22,000,000	25,000,000	The amount calculated by multiplying the taxable timber income by 35%, less 3,057,500 yen	45,000,000	50,000,000	The amount calculated by multiplying the taxable timber income by 50%, less 8,057,500 yen	300,000,000	400,000,000	The amount calculated by multiplying the taxable timber income by 70%, less 40,937,500 yen
25,000,000	30,000,000	The amount calculated by multiplying the taxable timber income by 39%, less 4,057,500 yen	50,000,000	60,000,000	The amount calculated by multiplying the taxable timber income by 51.2%, less 8,657,500 yen	400,000,000 yen or more		The amount calculated by multiplying the taxable timber income by 75%, less 60,937,500 yen
30,000,000	35,000,000	The amount calculated by multiplying the taxable timber income by 43%, less 5,257,500 yen	60,000,000	100,000,000	The amount calculated by multiplying the taxable timber income by 55%, less 10,937,500 yen
35,000,000	40,000,000	The amount calculated by multiplying the taxable timber income by 46%, less 6,307,500 yen	100,000,000	200,000,000	The amount calculated by multiplying the taxable timber income by 60%, less 15,937,500 yen

(Remarks) To find the tax amount on taxable timber income, find the applicable row of the "Taxable timber income" column according to the taxable timber income; the amount stated in the "Tax amount" column of that row is the tax amount sought.

（一）

課税山林所得金額		税額	課税山林所得金額		税額	課税山林所得金額		税額
以上	未満	税額	以上	未満	税額	以上	未満	税額
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）

課税山林所得金額		税額	課税山林所得金額		税額	課税山林所得金額		税額
以上	未満	税額	以上	未満	税額	以上	未満	税額
円	円	円	円	円	円	円	円	円
２５８，０００	２６１，０００	２５，８００	４１４，０００	４１８，０００	４１，４００	６１４，０００	６１８，０００	６１，４００
２６１，０００	２６４，０００	２６，１００	４１８，０００	４２２，０００	４１，８００	６１８，０００	６２２，０００	６１，８００
２６４，０００	２６７，０００	２６，４００	４２２，０００	４２６，０００	４２，２００	６２２，０００	６２６，０００	６２，２００
２６７，０００	２７０，０００	２６，７００	４２６，０００	４３０，０００	４２，６００	６２６，０００	６３０，０００	６２，６００
２７０，０００	２７３，０００	２７，０００	４３０，０００	４３４，０００	４３，０００	６３０，０００	６３４，０００	６３，０００
２７３，０００	２７６，０００	２７，３００	４３４，０００	４３８，０００	４３，４００	６３４，０００	６３８，０００	６３，４００
２７６，０００	２７９，０００	２７，６００	４３８，０００	４４２，０００	４３，８００	６３８，０００	６４２，０００	６３，８００
２７９，０００	２８２，０００	２７，９００	４４２，０００	４４６，０００	４４，２００	６４２，０００	６４６，０００	６４，２００
２８２，０００	２８５，０００	２８，２００	４４６，０００	４５０，０００	４４，６００	６４６，０００	６５０，０００	６４，６００
２８５，０００	２８８，０００	２８，５００	４５０，０００	４５４，０００	４５，０００	６５０，０００	６５５，０００	６５，０００
２８８，０００	２９１，０００	２８，８００	４５４，０００	４５８，０００	４５，４００	６５５，０００	６６０，０００	６５，５００
２９１，０００	２９４，０００	２９，１００	４５８，０００	４６２，０００	４５，８００	６６０，０００	６６５，０００	６６，０００
２９４，０００	２９７，０００	２９，４００	４６２，０００	４６６，０００	４６，２００	６６５，０００	６７０，０００	６６，５００
２９７，０００	３００，０００	２９，７００	４６６，０００	４７０，０００	４６，６００	６７０，０００	６７５，０００	６７，０００
３００，０００	３０３，０００	３０，０００	４７０，０００	４７４，０００	４７，０００	６７５，０００	６８０，０００	６７，５００
３０３，０００	３０６，０００	３０，３００	４７４，０００	４７８，０００	４７，４００	６８０，０００	６８５，０００	６８，０００
３０６，０００	３０９，０００	３０，６００	４７８，０００	４８２，０００	４７，８００	６８５，０００	６９０，０００	６８，５００
３０９，０００	３１２，０００	３０，９００	４８２，０００	４８６，０００	４８，２００	６９０，０００	６９５，０００	６９，０００
３１２，０００	３１５，０００	３１，２００	４８６，０００	４９０，０００	４８，６００	６９５，０００	７００，０００	６９，５００
３１５，０００	３１８，０００	３１，５００	４９０，０００	４９４，０００	４９，０００	７００，０００	７０５，０００	７０，０００
３１８，０００	３２１，０００	３１，８００	４９４，０００	４９８，０００	４９，４００	７０５，０００	７１０，０００	７０，５００
３２１，０００	３２４，０００	３２，１００	４９８，０００	５０２，０００	４９，８００	７１０，０００	７１５，０００	７１，０００
３２４，０００	３２７，０００	３２，４００	５０２，０００	５０６，０００	５０，２００	７１５，０００	７２０，０００	７１，５００
３２７，０００	３３０，０００	３２，７００	５０６，０００	５１０，０００	５０，６００	７２０，０００	７２５，０００	７２，０００
３３０，０００	３３３，０００	３３，０００	５１０，０００	５１４，０００	５１，０００	７２５，０００	７３０，０００	７２，５００
３３３，０００	３３６，０００	３３，３００	５１４，０００	５１８，０００	５１，４００	７３０，０００	７３５，０００	７３，０００
３３６，０００	３３９，０００	３３，６００	５１８，０００	５２２，０００	５１，８００	７３５，０００	７４０，０００	７３，５００
３３９，０００	３４２，０００	３３，９００	５２２，０００	５２６，０００	５２，２００	７４０，０００	７４５，０００	７４，０００
３４２，０００	３４５，０００	３４，２００	５２６，０００	５３０，０００	５２，６００	７４５，０００	７５０，０００	７４，５００
３４５，０００	３４８，０００	３４，５００	５３０，０００	５３４，０００	５３，０００	７５０，０００	７５５，０００	７５，０００
３４８，０００	３５１，０００	３４，８００	５３４，０００	５３８，０００	５３，４００	７５５，０００	７６０，０００	７５，５００
３５１，０００	３５４，０００	３５，１００	５３８，０００	５４２，０００	５３，８００	７６０，０００	７６５，０００	７６，０００
３５４，０００	３５７，０００	３５，４００	５４２，０００	５４６，０００	５４，２００	７６５，０００	７７０，０００	７６，５００
３５７，０００	３６０，０００	３５，７００	５４６，０００	５５０，０００	５４，６００	７７０，０００	７７５，０００	７７，０００
３６０，０００	３６３，０００	３６，０００	５５０，０００	５５４，０００	５５，０００	７７５，０００	７８０，０００	７７，５００
３６３，０００	３６６，０００	３６，３００	５５４，０００	５５８，０００	５５，４００	７８０，０００	７８５，０００	７８，０００
３６６，０００	３６９，０００	３６，６００	５５８，０００	５６２，０００	５５，８００	７８５，０００	７９０，０００	７８，５００
３６９，０００	３７２，０００	３６，９００	５６２，０００	５６６，０００	５６，２００	７９０，０００	７９５，０００	７９，０００
３７２，０００	３７５，０００	３７，２００	５６６，０００	５７０，０００	５６，６００	７９５，０００	８００，０００	７９，５００
３７５，０００	３７８，０００	３７，５００	５７０，０００	５７４，０００	５７，０００	８００，０００	８０５，０００	８０，０００
３７８，０００	３８１，０００	３７，８００	５７４，０００	５７８，０００	５７，４００	８０５，０００	８１０，０００	８０，５００
３８１，０００	３８４，０００	３８，１００	５７８，０００	５８２，０００	５７，８００	８１０，０００	８１５，０００	８１，０００
３８４，０００	３８７，０００	３８，４００	５８２，０００	５８６，０００	５８，２００	８１５，０００	８２０，０００	８１，５００
３８７，０００	３９０，０００	３８，７００	５８６，０００	５９０，０００	５８，６００	８２０，０００	８２５，０００	８２，０００
３９０，０００	３９４，０００	３９，０００	５９０，０００	５９４，０００	５９，０００	８２５，０００	８３０，０００	８２，５００
３９４，０００	３９８，０００	３９，４００	５９４，０００	５９８，０００	５９，４００	８３０，０００	８３５，０００	８３，０００
３９８，０００	４０２，０００	３９，８００	５９８，０００	６０２，０００	５９，８００	８３５，０００	８４０，０００	８３，５００
４０２，０００	４０６，０００	４０，２００	６０２，０００	６０６，０００	６０，２００	８４０，０００	８４５，０００	８４，０００
４０６，０００	４１０，０００	４０，６００	６０６，０００	６１０，０００	６０，６００	８４５，０００	８５０，０００	８４，５００
４１０，０００	４１４，０００	４１，０００	６１０，０００	６１４，０００	６１，０００	８５０，０００	８５５，０００	８５，０００

（三）

課税山林所得金額		税額	課税山林所得金額		税額	課税山林所得金額		税額
以上	未満	税額	以上	未満	税額	以上	未満	税額
円	円	円	円	円	円	円	円	円
８５５，０００	８６０，０００	８５，５００	１，１０５，０００	１，１１０，０００	１１０，５００	１，３５５，０００	１，３６０，０００	１３５，５００
８６０，０００	８６５，０００	８６，０００	１，１１０，０００	１，１１５，０００	１１１，０００	１，３６０，０００	１，３６５，０００	１３６，０００
８６５，０００	８７０，０００	８６，５００	１，１１５，０００	１，１２０，０００	１１１，５００	１，３６５，０００	１，３７０，０００	１３６，５００
８７０，０００	８７５，０００	８７，０００	１，１２０，０００	１，１２５，０００	１１２，０００	１，３７０，０００	１，３７５，０００	１３７，０００
８７５，０００	８８０，０００	８７，５００	１，１２５，０００	１，１３０，０００	１１２，５００	１，３７５，０００	１，３８０，０００	１３７，５００
８８０，０００	８８５，０００	８８，０００	１，１３０，０００	１，１３５，０００	１１３，０００	１，３８０，０００	１，３８５，０００	１３８，０００
８８５，０００	８９０，０００	８８，５００	１，１３５，０００	１，１４０，０００	１１３，５００	１，３８５，０００	１，３９０，０００	１３８，５００
８９０，０００	８９５，０００	８９，０００	１，１４０，０００	１，１４５，０００	１１４，０００	１，３９０，０００	１，３９５，０００	１３９，０００
８９５，０００	９００，０００	８９，５００	１，１４５，０００	１，１５０，０００	１１４，５００	１，３９５，０００	１，４００，０００	１３９，５００
９００，０００	９０５，０００	９０，０００	１，１５０，０００	１，１５５，０００	１１５，０００	１，４００，０００	１，４０５，０００	１４０，０００
９０５，０００	９１０，０００	９０，５００	１，１５５，０００	１，１６０，０００	１１５，５００	１，４０５，０００	１，４１０，０００	１４０，５００
９１０，０００	９１５，０００	９１，０００	１，１６０，０００	１，１６５，０００	１１６，０００	１，４１０，０００	１，４１５，０００	１４１，０００
９１５，０００	９２０，０００	９１，５００	１，１６５，０００	１，１７０，０００	１１６，５００	１，４１５，０００	１，４２０，０００	１４１，５００
９２０，０００	９２５，０００	９２，０００	１，１７０，０００	１，１７５，０００	１１７，０００	１，４２０，０００	１，４２５，０００	１４２，０００
９２５，０００	９３０，０００	９２，５００	１，１７５，０００	１，１８０，０００	１１７，５００	１，４２５，０００	１，４３０，０００	１４２，５００
９３０，０００	９３５，０００	９３，０００	１，１８０，０００	１，１８５，０００	１１８，０００	１，４３０，０００	１，４３５，０００	１４３，０００
９３５，０００	９４０，０００	９３，５００	１，１８５，０００	１，１９０，０００	１１８，５００	１，４３５，０００	１，４４０，０００	１４３，５００
９４０，０００	９４５，０００	９４，０００	１，１９０，０００	１，１９５，０００	１１９，０００	１，４４０，０００	１，４４５，０００	１４４，０００
９４５，０００	９５０，０００	９４，５００	１，１９５，０００	１，２００，０００	１１９，５００	１，４４５，０００	１，４５０，０００	１４４，５００
９５０，０００	９５５，０００	９５，０００	１，２００，０００	１，２０５，０００	１２０，０００	１，４５０，０００	１，４５５，０００	１４５，０００
９５５，０００	９６０，０００	９５，５００	１，２０５，０００	１，２１０，０００	１２０，５００	１，４５５，０００	１，４６０，０００	１４５，５００
９６０，０００	９６５，０００	９６，０００	１，２１０，０００	１，２１５，０００	１２１，０００	１，４６０，０００	１，４６５，０００	１４６，０００
９６５，０００	９７０，０００	９６，５００	１，２１５，０００	１，２２０，０００	１２１，５００	１，４６５，０００	１，４７０，０００	１４６，５００
９７０，０００	９７５，０００	９７，０００	１，２２０，０００	１，２２５，０００	１２２，０００	１，４７０，０００	１，４７５，０００	１４７，０００
９７５，０００	９８０，０００	９７，５００	１，２２５，０００	１，２３０，０００	１２２，５００	１，４７５，０００	１，４８０，０００	１４７，５００
９８０，０００	９８５，０００	９８，０００	１，２３０，０００	１，２３５，０００	１２３，０００	１，４８０，０００	１，４８５，０００	１４８，０００
９８５，０００	９９０，０００	９８，５００	１，２３５，０００	１，２４０，０００	１２３，５００	１，４８５，０００	１，４９０，０００	１４８，５００
９９０，０００	９９５，０００	９９，０００	１，２４０，０００	１，２４５，０００	１２４，０００	１，４９０，０００	１，４９５，０００	１４９，０００
９９５，０００	１，０００，０００	９９，５００	１，２４５，０００	１，２５０，０００	１２４，５００	１，４９５，０００	１，５００，０００	１４９，５００
１，０００，０００	１，００５，０００	１００，０００	１，２５０，０００	１，２５５，０００	１２５，０００	１，５００，０００	１，５０５，０００	１５０，０００
１，００５，０００	１，０１０，０００	１００，５００	１，２５５，０００	１，２６０，０００	１２５，５００	１，５０５，０００	１，５１０，０００	１５０，５００
１，０１０，０００	１，０１５，０００	１０１，０００	１，２６０，０００	１，２６５，０００	１２６，０００	１，５１０，０００	１，５１５，０００	１５１，０００
１，０１５，０００	１，０２０，０００	１０１，５００	１，２６５，０００	１，２７０，０００	１２６，５００	１，５１５，０００	１，５２０，０００	１５１，５００
１，０２０，０００	１，０２５，０００	１０２，０００	１，２７０，０００	１，２７５，０００	１２７，０００	１，５２０，０００	１，５２５，０００	１５２，１００
１，０２５，０００	１，０３０，０００	１０２，５００	１，２７５，０００	１，２８０，０００	１２７，５００	１，５２５，０００	１，５３０，０００	１５２，６００
１，０３０，０００	１，０３５，０００	１０３，０００	１，２８０，０００	１，２８５，０００	１２８，０００	１，５３０，０００	１，５３５，０００	１５３，１００
１，０３５，０００	１，０４０，０００	１０３，５００	１，２８５，０００	１，２９０，０００	１２８，５００	１，５３５，０００	１，５４０，０００	１５３，６００
１，０４０，０００	１，０４５，０００	１０４，０００	１，２９０，０００	１，２９５，０００	１２９，０００	１，５４０，０００	１，５４５，０００	１５４，２００
１，０４５，０００	１，０５０，０００	１０４，５００	１，２９５，０００	１，３００，０００	１２９，５００	１，５４５，０００	１，５５０，０００	１５４，７００
１，０５０，０００	１，０５５，０００	１０５，０００	１，３００，０００	１，３０５，０００	１３０，０００	１，５５０，０００	１，５５５，０００	１５５，２００
１，０５５，０００	１，０６０，０００	１０５，５００	１，３０５，０００	１，３１０，０００	１３０，５００	１，５５５，０００	１，５６０，０００	１５５，７００
１，０６０，０００	１，０６５，０００	１０６，０００	１，３１０，０００	１，３１５，０００	１３１，０００	１，５６０，０００	１，５６５，０００	１５６，３００
１，０６５，０００	１，０７０，０００	１０６，５００	１，３１５，０００	１，３２０，０００	１３１，５００	１，５６５，０００	１，５７０，０００	１５６，８００
１，０７０，０００	１，０７５，０００	１０７，０００	１，３２０，０００	１，３２５，０００	１３２，０００	１，５７０，０００	１，５７５，０００	１５７，３００
１，０７５，０００	１，０８０，０００	１０７，５００	１，３２５，０００	１，３３０，０００	１３２，５００	１，５７５，０００	１，５８０，０００	１５７，８００
１，０８０，０００	１，０８５，０００	１０８，０００	１，３３０，０００	１，３３５，０００	１３３，０００	１，５８０，０００	１，５８５，０００	１５８，４００
１，０８５，０００	１，０９０，０００	１０８，５００	１，３３５，０００	１，３４０，０００	１３３，５００	１，５８５，０００	１，５９０，０００	１５８，９００
１，０９０，０００	１，０９５，０００	１０９，０００	１，３４０，０００	１，３４５，０００	１３４，０００	１，５９０，０００	１，５９５，０００	１５９，４００
１，０９５，０００	１，１００，０００	１０９，５００	１，３４５，０００	１，３５０，０００	１３４，５００	１，５９５，０００	１，６００，０００	１５９，９００
１，１００，０００	１，１０５，０００	１１０，０００	１，３５０，０００	１，３５５，０００	１３５，０００	１，６００，０００	１，６０５，０００	１６０，５００

（四）

課税山林所得金額		税額	課税山林所得金額		税額	課税山林所得金額		税額
以上	未満	税額	以上	未満	税額	以上	未満	税額
円	円	円	円	円	円	円	円
１，６０５，０００	１，６１０，０００	１６１，０００	１，８５５，０００	１，８６０，０００	１８７，２００	６，０００，０００	７，５００，０００	課税山林所得金額に１６．５％を乗じて算出した金額から２５５，０００円を控除した金額
１，６１０，０００	１，６１５，０００	１６１，５００	１，８６０，０００	１，８６５，０００	１８７，８００
１，６１５，０００	１，６２０，０００	１６２，０００	１，８６５，０００	１，８７０，０００	１８８，３００
１，６２０，０００	１，６２５，０００	１６２，６００	１，８７０，０００	１，８７５，０００	１８８，８００
１，６２５，０００	１，６３０，０００	１６３，１００	１，８７５，０００	１，８８０，０００	１８９，３００
１，６３０，０００	１，６３５，０００	１６３，６００	１，８８０，０００	１，８８５，０００	１８９，９００	７，５００，０００	８，０００，０００	課税山林所得金額に１７．２％を乗じて算出した金額から３０７，５００円を控除した金額
１，６３５，０００	１，６４０，０００	１６４，１００	１，８８５，０００	１，８９０，０００	１９０，４００
１，６４０，０００	１，６４５，０００	１６４，７００	１，８９０，０００	１，８９５，０００	１９０，９００
１，６４５，０００	１，６５０，０００	１６５，２００	１，８９５，０００	１，９００，０００	１９１，４００
１，６５０，０００	１，６５５，０００	１６５，７００	１，９００，０００	１，９０５，０００	１９２，０００
１，６５５，０００	１，６６０，０００	１６６，２００	１，９０５，０００	１，９１０，０００	１９２，５００	８，０００，０００	１０，０００，０００	課税山林所得金額に１８．７％を乗じて算出した金額から４２７，５００円を控除した金額
１，６６０，０００	１，６６５，０００	１６６，８００	１，９１０，０００	１，９１５，０００	１９３，０００
１，６６５，０００	１，６７０，０００	１６７，３００	１，９１５，０００	１，９２０，０００	１９３，５００
１，６７０，０００	１，６７５，０００	１６７，８００	１，９２０，０００	１，９２５，０００	１９４，１００
１，６７５，０００	１，６８０，０００	１６８，３００	１，９２５，０００	１，９３０，０００	１９４，６００
１，６８０，０００	１，６８５，０００	１６８，９００	１，９３０，０００	１，９３５，０００	１９５，１００	１０，０００，０００	１２，５００，０００	課税山林所得金額に２１．７％を乗じて算出した金額から７２７，５００円を控除した金額
１，６８５，０００	１，６９０，０００	１６９，４００	１，９３５，０００	１，９４０，０００	１９５，６００
１，６９０，０００	１，６９５，０００	１６９，９００	１，９４０，０００	１，９４５，０００	１９６，２００
１，６９５，０００	１，７００，０００	１７０，４００	１，９４５，０００	１，９５０，０００	１９６，７００
１，７００，０００	１，７０５，０００	１７１，０００	１，９５０，０００	１，９５５，０００	１９７，２００
１，７０５，０００	１，７１０，０００	１７１，５００	１，９５５，０００	１，９６０，０００	１９７，７００	１２，５００，０００	１３，０００，０００	課税山林所得金額に２２．５％を乗じて算出した金額から８２７，５００円を控除した金額
１，７１０，０００	１，７１５，０００	１７２，０００	１，９６０，０００	１，９６５，０００	１９８，３００
１，７１５，０００	１，７２０，０００	１７２，５００	１，９６５，０００	１，９７０，０００	１９８，８００
１，７２０，０００	１，７２５，０００	１７３，１００	１，９７０，０００	１，９７５，０００	１９９，３００
１，７２５，０００	１，７３０，０００	１７３，６００	１，９７５，０００	１，９８０，０００	１９９，８００
１，７３０，０００	１，７３５，０００	１７４，１００	１，９８０，０００	１，９８５，０００	２００，４００	１３，０００，０００	１５，０００，０００	課税山林所得金額に２４．７％を乗じて算出した金額から１，１１３，５００円を控除した金額
１，７３５，０００	１，７４０，０００	１７４，６００	１，９８５，０００	１，９９０，０００	２００，９００
１，７４０，０００	１，７４５，０００	１７５，２００	１，９９０，０００	１，９９５，０００	２０１，４００
１，７４５，０００	１，７５０，０００	１７５，７００	１，９９５，０００	２，０００，０００	２０１，９００
１，７５０，０００	１，７５５，０００	１７６，２００
１，７５５，０００	１，７６０，０００	１７６，７００	２，０００，０００	３，０００，０００	課税山林所得金額に１２％を乗じて算出した金額から３７，５００円を控除した金額	１５，０００，０００	１６，０００，０００	課税山林所得金額に２５．５％を乗じて算出した金額から１，２３３，５００円を控除した金額
１，７６０，０００	１，７６５，０００	１７７，３００
１，７６５，０００	１，７７０，０００	１７７，８００
１，７７０，０００	１，７７５，０００	１７８，３００
１，７７５，０００	１，７８０，０００	１７８，８００
１，７８０，０００	１，７８５，０００	１７９，４００	３，０００，０００	４，０００，０００	課税山林所得金額に１２．５％を乗じて算出した金額から５２，５００円を控除した金額	１６，０００，０００	１７，５００，０００	課税山林所得金額に２７．７％を乗じて算出した金額から１，５８５，５００円を控除した金額
１，７８５，０００	１，７９０，０００	１７９，９００
１，７９０，０００	１，７９５，０００	１８０，４００
１，７９５，０００	１，８００，０００	１８０，９００
１，８００，０００	１，８０５，０００	１８１，５００
１，８０５，０００	１，８１０，０００	１８２，０００	４，０００，０００	４，５００，０００	課税山林所得金額に１４％を乗じて算出した金額から１１２，５００円を控除した金額	１７，５００，０００	１９，０００，０００	課税山林所得金額に２８．７％を乗じて算出した金額から１，７６０，５００円を控除した金額
１，８１０，０００	１，８１５，０００	１８２，５００
１，８１５，０００	１，８２０，０００	１８３，０００
１，８２０，０００	１，８２５，０００	１８３，６００
１，８２５，０００	１，８３０，０００	１８４，１００
１，８３０，０００	１，８３５，０００	１８４，６００	４，５００，０００	６，０００，０００	課税山林所得金額に１４．５％を乗じて算出した金額から１３５，０００円を控除した金額	１９，０００，０００	２０，０００，０００	課税山林所得金額に３１％を乗じて算出した金額から２，１９７，５００円を控除した金額
１，８３５，０００	１，８４０，０００	１８５，１００
１，８４０，０００	１，８４５，０００	１８５，７００
１，８４５，０００	１，８５０，０００	１８６，２００
１，８５０，０００	１，８５５，０００	１８６，７００

（五）

課税山林所得金額		税額	課税山林所得金額		税額	課税山林所得金額		税額
以上	未満	税額	以上	未満	税額	以上	未満	税額
円	円		円	円		円	円
２０，０００，０００	２２，０００，０００	課税山林所得金額に３２％を乗じて算出した金額から２，３９７，５００円を控除した金額	４０，０００，０００	４５，０００，０００	課税山林所得金額に４７％を乗じて算出した金額から６，７０７，５００円を控除した金額	２００，０００，０００	３００，０００，０００	課税山林所得金額に６５％を乗じて算出した金額から２５，９３７，５００円を控除した金額
２２，０００，０００	２５，０００，０００	課税山林所得金額に３５％を乗じて算出した金額から３，０５７，５００円を控除した金額	４５，０００，０００	５０，０００，０００	課税山林所得金額に５０％を乗じて算出した金額から８，０５７，５００円を控除した金額	３００，０００，０００	４００，０００，０００	課税山林所得金額に７０％を乗じて算出した金額から４０，９３７，５００円を控除した金額
２５，０００，０００	３０，０００，０００	課税山林所得金額に３９％を乗じて算出した金額から４，０５７，５００円を控除した金額	５０，０００，０００	６０，０００，０００	課税山林所得金額に５１．２％を乗じて算出した金額から８，６５７，５００円を控除した金額	４００，０００，０００円以上		課税山林所得金額に７５％を乗じて算出した金額から６０，９３７，５００円を控除した金額
３０，０００，０００	３５，０００，０００	課税山林所得金額に４３％を乗じて算出した金額から５，２５７，５００円を控除した金額	６０，０００，０００	１００，０００，０００	課税山林所得金額に５５％を乗じて算出した金額から１０，９３７，５００円を控除した金額
３５，０００，０００	４０，０００，０００	課税山林所得金額に４６％を乗じて算出した金額から６，３０７，５００円を控除した金額	１００，０００，０００	２００，０００，０００	課税山林所得金額に６０％を乗じて算出した金額から１５，９３７，５００円を控除した金額

（備考）課税山林所得金額に係る税額を求めるには、課税山林所得金額に応じ、「課税山林所得金額」欄の該当する行を求めるものとし、その行の「税額」欄に記載されている金額が、その求める税額である。

Supplementary Provisions, Appended Table 3

附則別表第三昭和４７年分の所得税に係る予定納税基準額の算出率の表

Rate by which the amount of income tax on the taxable aggregate income and similar amount for 1971 is to be multiplied	Number of dependents and similar persons
	0 persons		1 person		2 persons		3 persons		4 persons		5 persons		6 persons		7 persons or more
	Taxable aggregate income and similar amount for 1971
	At least	Less than	At least	Less than	At least	Less than	At least	Less than	At least	Less than	At least	Less than	At least	Less than	At least	Less than
%	thousand yen	thousand yen	thousand yen	thousand yen	thousand yen	thousand yen	thousand yen	thousand yen	thousand yen	thousand yen	thousand yen	thousand yen	thousand yen	thousand yen	thousand yen	thousand yen
0	Less than 213 thousand yen		Less than 213 thousand yen		Less than 213 thousand yen		Less than 225 thousand yen		Less than 225 thousand yen		Less than 225 thousand yen		Less than 237 thousand yen		Less than 237 thousand yen
85													237	460	237	510
90							225	550	225	880	225	1,340	460	2,380	510	3,440
95	213	7,440	213	7,610	213	7,780	550	7,940	880	8,360	1,340	9,060	2,380	9,230	3,440	9,390
97	7,440	12,000	7,610	12,000	7,780	12,000	7,940	12,000	8,360	12,000	9,060	12,000	9,230	12,000	9,390	12,000

(Note) (i) This table is a table that applies to a person whose taxable aggregate income and similar amount for 1971 is less than 12,000,000 yen. (ii) The terms used in this table are as follows: (1) "Taxable aggregate income and similar amount for 1971" means the taxable aggregate income and similar amount prescribed in Article 4, paragraph (1), item (ii) (Special Provisions on the Calculation of the Tax Prepayment calculation base for Income Tax for 1972) of the Supplementary Provisions. (2) "Number of dependents and similar persons" means the total number of relatives employed only by the Resident prescribed in Article 57, paragraph (3) (Special Provisions on Necessary Expenses Where There Is a Relative Engaged Exclusively in the Business, etc.) of the new Act as its terms are deemed to be replaced pursuant to Article 3, paragraph (2) (Special Provisions on Income Deductions, etc. and the Calculation of Tax Amount for Income Tax for 1971) of the Supplementary Provisions, to whom the provisions of that paragraph were applied, of Claimable Spouses to whom the provisions of Article 83 (Spousal Deduction) of the new Act as its terms are deemed to be replaced pursuant to Article 3, paragraph (2) of the Supplementary Provisions were applied, and of dependents to whom the provisions of Article 84 (Deduction for Dependents) of the new Act as its terms are deemed to be replaced pursuant to Article 3, paragraph (2) of the Supplementary Provisions were applied, with regard to income tax for 1971. (iii) For a person whose taxable aggregate income and similar amount for 1971 is 12,000,000 yen or more, the amount arrived at by deducting 100,000 yen from the amount set forth in Article 4, paragraph (1), item (i) of the Supplementary Provisions, without regard to this table, is the Tax Prepayment calculation base for income tax for 1972.

昭和４６年分の課税総所得金額等に係る所得税の額に乗ずべき率

扶養親族等の数

０人

１人

２人

３人

４人

５人

６人

７人以上

昭和４６年分の課税総所得金額等

以上

未満

以上

未満

以上

未満

以上

未満

以上

未満

以上

未満

以上

未満

以上

未満

％

千円

０

２１３千円未満

２２５千円未満

２３７千円未満

８５

２３７

４６０

２３７

５１０

９０

２２５

５５０

２２５

８８０

２２５

１，３４０

４６０

２，３８０

５１０

３，４４０

９５

２１３

７，４４０

２１３

７，６１０

２１３

７，７８０

５５０

７，９４０

８８０

８，３６０

１，３４０

９，０６０

２，３８０

９，２３０

３，４４０

９，３９０

９７

７，４４０

１２，０００

７，６１０

１２，０００

７，７８０

１２，０００

７，９４０

１２，０００

８，３６０

１２，０００

９，０６０

１２，０００

９，２３０

１２，０００

９，３９０

１２，０００

（注）（一）　この表は、昭和４６年分の課税総所得金額等が１，２００万円未満である者について適用する表である。（二）　この表における用語については、次に定めるところによる。（１）　「昭和４６年分の課税総所得金額等」とは、附則第四条第一項第二号（昭和四十七年分の所得税に係る予定納税基準額の計算の特例）に規定する課税総所得金額等をいう。（２）　「扶養親族等の数」とは、昭和４６年分の所得税につき附則第三条第二項（昭和四十六年分の所得税の所得控除等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五十七条第三項（事業に専従する親族がある場合の必要経費の特例等）の規定の適用を受けた同項に規定する事業専従者、附則第三条第二項の規定により読み替えられた新法第八十三条（配偶者控除）の規定の適用を受けた控除対象配偶者及び附則第三条第二項の規定により読み替えられた新法第八十四条（扶養控除）の規定の適用を受けた扶養親族の数の合計をいう。（三）　昭和４６年分の課税総所得金額等が１，２００万円以上である者については、この表によらず、附則第四条第一項第一号に掲げる金額から１０万円を控除した金額が昭和４７年分の所得税に係る予定納税基準額である。

Supplementary Provisions, Appended Table 4

附則別表第四昭和４６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	Tax amount	At least	Less than	Tax amount	At least	Less than	Tax amount
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	Tax amount	At least	Less than	Tax amount	At least	Less than	Tax amount
yen	yen	yen	yen	yen	yen	yen	yen	yen
258,000	261,000	25,800	414,000	418,000	42,100	614,000	618,000	66,200
261,000	264,000	26,100	418,000	422,000	42,600	618,000	622,000	66,700
264,000	267,000	26,400	422,000	426,000	43,100	622,000	626,000	67,200
267,000	270,000	26,700	426,000	430,000	43,600	626,000	630,000	67,700
270,000	273,000	27,000	430,000	434,000	44,100	630,000	634,000	68,200
273,000	276,000	27,300	434,000	438,000	44,500	634,000	638,000	68,700
276,000	279,000	27,600	438,000	442,000	45,000	638,000	642,000	69,200
279,000	282,000	27,900	442,000	446,000	45,500	642,000	646,000	69,700
282,000	285,000	28,200	446,000	450,000	46,000	646,000	650,000	70,200
285,000	288,000	28,500	450,000	454,000	46,500	650,000	655,000	70,700
288,000	291,000	28,800	454,000	458,000	46,900	655,000	660,000	71,300
291,000	294,000	29,100	458,000	462,000	47,400	660,000	665,000	72,000
294,000	297,000	29,400	462,000	466,000	47,900	665,000	670,000	72,600
297,000	300,000	29,700	466,000	470,000	48,400	670,000	675,000	73,200
300,000	303,000	30,000	470,000	474,000	48,900	675,000	680,000	73,800
303,000	306,000	30,300	474,000	478,000	49,300	680,000	685,000	74,500
306,000	309,000	30,600	478,000	482,000	49,800	685,000	690,000	75,100
309,000	312,000	30,900	482,000	486,000	50,300	690,000	695,000	75,700
312,000	315,000	31,200	486,000	490,000	50,800	695,000	700,000	76,300
315,000	318,000	31,500	490,000	494,000	51,300	700,000	705,000	77,000
318,000	321,000	31,800	494,000	498,000	51,700	705,000	710,000	77,600
321,000	324,000	32,200	498,000	502,000	52,200	710,000	715,000	78,200
324,000	327,000	32,500	502,000	506,000	52,700	715,000	720,000	78,800
327,000	330,000	32,800	506,000	510,000	53,200	720,000	725,000	79,500
330,000	333,000	33,100	510,000	514,000	53,700	725,000	730,000	80,100
333,000	336,000	33,400	514,000	518,000	54,100	730,000	735,000	80,700
336,000	339,000	33,700	518,000	522,000	54,600	735,000	740,000	81,300
339,000	342,000	34,000	522,000	526,000	55,100	740,000	745,000	82,000
342,000	345,000	34,400	526,000	530,000	55,600	745,000	750,000	82,600
345,000	348,000	34,700	530,000	534,000	56,100	750,000	755,000	83,200
348,000	351,000	35,000	534,000	538,000	56,500	755,000	760,000	83,800
351,000	354,000	35,300	538,000	542,000	57,000	760,000	765,000	84,500
354,000	357,000	35,600	542,000	546,000	57,500	765,000	770,000	85,100
357,000	360,000	35,900	546,000	550,000	58,000	770,000	775,000	85,700
360,000	363,000	36,300	550,000	554,000	58,500	775,000	780,000	86,300
363,000	366,000	36,600	554,000	558,000	58,900	780,000	785,000	87,000
366,000	369,000	36,900	558,000	562,000	59,400	785,000	790,000	87,600
369,000	372,000	37,200	562,000	566,000	59,900	790,000	795,000	88,200
372,000	375,000	37,500	566,000	570,000	60,400	795,000	800,000	88,800
375,000	378,000	37,800	570,000	574,000	60,900	800,000	805,000	89,500
378,000	381,000	38,100	574,000	578,000	61,300	805,000	810,000	90,200
381,000	384,000	38,500	578,000	582,000	61,800	810,000	815,000	90,900
384,000	387,000	38,800	582,000	586,000	62,300	815,000	820,000	91,600
387,000	390,000	39,100	586,000	590,000	62,800	820,000	825,000	92,300
390,000	394,000	39,400	590,000	594,000	63,300	825,000	830,000	93,000
394,000	398,000	39,800	594,000	598,000	63,700	830,000	835,000	93,700
398,000	402,000	40,200	598,000	602,000	64,200	835,000	840,000	94,400
402,000	406,000	40,700	602,000	606,000	64,700	840,000	845,000	95,100
406,000	410,000	41,200	606,000	610,000	65,200	845,000	850,000	95,800
410,000	414,000	41,700	610,000	614,000	65,700	850,000	855,000	96,500

(3)

Taxable salary income amount		Tax amount	Taxable salary income amount		Tax amount	Taxable salary income amount		Tax amount
At least	Less than	Tax amount	At least	Less than	Tax amount	At least	Less than	Tax amount
yen	yen	yen	yen	yen	yen	yen	yen	yen
855,000	860,000	97,200	1,105,000	1,110,000	133,200	1,355,000	1,360,000	172,500
860,000	865,000	97,900	1,110,000	1,115,000	133,900	1,360,000	1,365,000	173,400
865,000	870,000	98,600	1,115,000	1,120,000	134,600	1,365,000	1,370,000	174,200
870,000	875,000	99,300	1,120,000	1,125,000	135,400	1,370,000	1,375,000	175,000
875,000	880,000	100,000	1,125,000	1,130,000	136,100	1,375,000	1,380,000	175,800
880,000	885,000	100,700	1,130,000	1,135,000	136,800	1,380,000	1,385,000	176,700
885,000	890,000	101,400	1,135,000	1,140,000	137,500	1,385,000	1,390,000	177,500
890,000	895,000	102,100	1,140,000	1,145,000	138,300	1,390,000	1,395,000	178,300
895,000	900,000	102,800	1,145,000	1,150,000	139,000	1,395,000	1,400,000	179,100
900,000	905,000	103,500	1,150,000	1,155,000	139,700	1,400,000	1,405,000	180,000
905,000	910,000	104,200	1,155,000	1,160,000	140,400	1,405,000	1,410,000	180,800
910,000	915,000	104,900	1,160,000	1,165,000	141,200	1,410,000	1,415,000	181,600
915,000	920,000	105,600	1,165,000	1,170,000	141,900	1,415,000	1,420,000	182,400
920,000	925,000	106,400	1,170,000	1,175,000	142,600	1,420,000	1,425,000	183,300
925,000	930,000	107,100	1,175,000	1,180,000	143,300	1,425,000	1,430,000	184,100
930,000	935,000	107,800	1,180,000	1,185,000	144,100	1,430,000	1,435,000	184,900
935,000	940,000	108,500	1,185,000	1,190,000	144,800	1,435,000	1,440,000	185,700
940,000	945,000	109,300	1,190,000	1,195,000	145,500	1,440,000	1,445,000	186,600
945,000	950,000	110,000	1,195,000	1,200,000	146,200	1,445,000	1,450,000	187,400
950,000	955,000	110,700	1,200,000	1,205,000	147,000	1,450,000	1,455,000	188,200
955,000	960,000	111,400	1,205,000	1,210,000	147,800	1,455,000	1,460,000	189,000
960,000	965,000	112,200	1,210,000	1,215,000	148,600	1,460,000	1,465,000	189,900
965,000	970,000	112,900	1,215,000	1,220,000	149,400	1,465,000	1,470,000	190,700
970,000	975,000	113,600	1,220,000	1,225,000	150,300	1,470,000	1,475,000	191,500
975,000	980,000	114,300	1,225,000	1,230,000	151,100	1,475,000	1,480,000	192,300
980,000	985,000	115,100	1,230,000	1,235,000	151,900	1,480,000	1,485,000	193,200
985,000	990,000	115,800	1,235,000	1,240,000	152,700	1,485,000	1,490,000	194,000
990,000	995,000	116,500	1,240,000	1,245,000	153,600	1,490,000	1,495,000	194,800
995,000	1,000,000	117,200	1,245,000	1,250,000	154,400	1,495,000	1,500,000	195,600
1,000,000	1,005,000	118,000	1,250,000	1,255,000	155,200	1,500,000	1,505,000	196,500
1,005,000	1,010,000	118,700	1,255,000	1,260,000	156,000	1,505,000	1,510,000	197,300
1,010,000	1,015,000	119,400	1,260,000	1,265,000	156,900	1,510,000	1,515,000	198,200
1,015,000	1,020,000	120,100	1,265,000	1,270,000	157,700	1,515,000	1,520,000	199,000
1,020,000	1,025,000	120,900	1,270,000	1,275,000	158,500	1,520,000	1,525,000	199,900
1,025,000	1,030,000	121,600	1,275,000	1,280,000	159,300	1,525,000	1,530,000	200,800
1,030,000	1,035,000	122,300	1,280,000	1,285,000	160,200	1,530,000	1,535,000	201,600
1,035,000	1,040,000	123,000	1,285,000	1,290,000	161,000	1,535,000	1,540,000	202,500
1,040,000	1,045,000	123,800	1,290,000	1,295,000	161,800	1,540,000	1,545,000	203,300
1,045,000	1,050,000	124,500	1,295,000	1,300,000	162,600	1,545,000	1,550,000	204,200
1,050,000	1,055,000	125,200	1,300,000	1,305,000	163,500	1,550,000	1,555,000	205,100
1,055,000	1,060,000	125,900	1,305,000	1,310,000	164,300	1,555,000	1,560,000	205,900
1,060,000	1,065,000	126,700	1,310,000	1,315,000	165,100	1,560,000	1,565,000	206,800
1,065,000	1,070,000	127,400	1,315,000	1,320,000	165,900	1,565,000	1,570,000	207,600
1,070,000	1,075,000	128,100	1,320,000	1,325,000	166,800	1,570,000	1,575,000	208,500
1,075,000	1,080,000	128,800	1,325,000	1,330,000	167,600	1,575,000	1,580,000	209,400
1,080,000	1,085,000	129,600	1,330,000	1,335,000	168,400	1,580,000	1,585,000	210,200
1,085,000	1,090,000	130,300	1,335,000	1,340,000	169,200	1,585,000	1,590,000	211,100
1,090,000	1,095,000	131,000	1,340,000	1,345,000	170,100	1,590,000	1,595,000	211,900
1,095,000	1,100,000	131,700	1,345,000	1,350,000	170,900	1,595,000	1,600,000	212,800
1,100,000	1,105,000	132,500	1,350,000	1,355,000	171,700	1,600,000	1,605,000	213,700

(4)

Taxable salary income amount		Tax amount	Taxable salary income amount		Tax amount	Taxable salary income amount		Tax amount
At least	Less than	Tax amount	At least	Less than	Tax amount	At least	Less than	Tax amount
yen	yen	yen	yen	yen	yen	yen	yen	yen
1,605,000	1,610,000	214,600	1,830,000	1,835,000	256,700	2,600,000	3,000,000	The amount calculated by multiplying the taxable salary income amount by 24.7%, less 222,700 yen
1,610,000	1,615,000	215,500	1,835,000	1,840,000	257,600
1,615,000	1,620,000	216,500	1,840,000	1,845,000	258,500
1,620,000	1,625,000	217,400	1,845,000	1,850,000	259,500
1,625,000	1,630,000	218,300	1,850,000	1,855,000	260,400
1,630,000	1,635,000	219,300	1,855,000	1,860,000	261,300	3,000,000	3,200,000	The amount calculated by multiplying the taxable salary income amount by 25.5%, less 246,700 yen
1,635,000	1,640,000	220,200	1,860,000	1,865,000	262,300
1,640,000	1,645,000	221,100	1,865,000	1,870,000	263,200
1,645,000	1,650,000	222,100	1,870,000	1,875,000	264,100
1,650,000	1,655,000	223,000	1,875,000	1,880,000	265,100
1,655,000	1,660,000	223,900	1,880,000	1,885,000	266,000	3,200,000	3,500,000	The amount calculated by multiplying the taxable salary income amount by 27.7%, less 317,100 yen
1,660,000	1,665,000	224,900	1,885,000	1,890,000	266,900
1,665,000	1,670,000	225,800	1,890,000	1,895,000	267,900
1,670,000	1,675,000	226,700	1,895,000	1,900,000	268,800
1,675,000	1,680,000	227,700	1,900,000	1,905,000	269,800
1,680,000	1,685,000	228,600	1,905,000	1,910,000	270,700	3,500,000	3,800,000	The amount calculated by multiplying the taxable salary income amount by 28.7%, less 352,100 yen
1,685,000	1,690,000	229,500	1,910,000	1,915,000	271,600
1,690,000	1,695,000	230,500	1,915,000	1,920,000	272,600
1,695,000	1,700,000	231,400	1,920,000	1,925,000	273,500
1,700,000	1,705,000	232,400	1,925,000	1,930,000	274,400
1,705,000	1,710,000	233,300	1,930,000	1,935,000	275,400	3,800,000	4,000,000	The amount calculated by multiplying the taxable salary income amount by 31%, less 439,500 yen
1,710,000	1,715,000	234,200	1,935,000	1,940,000	276,300
1,715,000	1,720,000	235,200	1,940,000	1,945,000	277,200
1,720,000	1,725,000	236,100	1,945,000	1,950,000	278,200
1,725,000	1,730,000	237,000	1,950,000	1,955,000	279,100
1,730,000	1,735,000	238,000	1,955,000	1,960,000	280,000	4,000,000	4,282,000	The amount calculated by multiplying the taxable salary income amount by 32%, less 479,500 yen
1,735,000	1,740,000	238,900	1,960,000	1,965,000	281,000
1,740,000	1,745,000	239,800	1,965,000	1,970,000	281,900
1,745,000	1,750,000	240,800	1,970,000	1,975,000	282,800
1,750,000	1,755,000	241,700	1,975,000	1,980,000	283,800
1,755,000	1,760,000	242,600	1,980,000	1,985,000	284,700	4,282,000 yen		890,700 yen
1,760,000	1,765,000	243,600	1,985,000	1,990,000	285,600
1,765,000	1,770,000	244,500	1,990,000	1,995,000	286,600
1,770,000	1,775,000	245,400	1,995,000	2,000,000	287,500
1,775,000	1,780,000	246,400
1,780,000	1,785,000	247,300	2,000,000	2,500,000	The amount calculated by multiplying the taxable salary income amount by 21.7%, less 145,500 yen
1,785,000	1,790,000	248,200
1,790,000	1,795,000	249,200
1,795,000	1,800,000	250,100
1,800,000	1,805,000	251,100
1,805,000	1,810,000	252,000	2,500,000	2,600,000	The amount calculated by multiplying the taxable salary income amount by 22.5%, less 165,500 yen
1,810,000	1,815,000	252,900
1,815,000	1,820,000	253,900
1,820,000	1,825,000	254,800
1,825,000	1,830,000	255,700

(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 (2) (Special Provisions on the Calculation of Income Deductions, etc. and Tax Amount for 1971 Income Tax) 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 enterprise-based mutual aid premiums and similar payments (meaning the small enterprise-based mutual aid premiums and similar payments prescribed in Article 75, paragraph (1) (Deduction for Small Enterprise-based Mutual Aid Premiums and Similar Payments) 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 115,000 yen for each of these categories that applies (or 155,000 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, 115,000 yen for each such Person with a Disability (or 155,000 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 (2) of the Supplementary Provisions, and the amount of the basic 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 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 (2) of the Supplementary Provisions and the amount of the basic 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 (2) 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 exemption; (b) where there is no dependent declared in that declaration, deduct the amount of the basic 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 IV 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 123,800 yen		0	220,000	222,000	78,000	320,000	322,000	158,000
123,800	124,000	1,000	222,000	224,000	79,600	322,000	324,000	159,600
124,000	126,000	1,200	224,000	226,000	81,200	324,000	326,000	161,200
126,000	128,000	2,800	226,000	228,000	82,800	326,000	328,000	162,800
128,000	130,000	4,400	228,000	230,000	84,400	328,000	330,000	164,400
130,000	132,000	6,000	230,000	232,000	86,000	330,000	332,000	166,000
132,000	134,000	7,600	232,000	234,000	87,600	332,000	334,000	167,600
134,000	136,000	9,200	234,000	236,000	89,200	334,000	336,000	169,200
136,000	138,000	10,800	236,000	238,000	90,800	336,000	338,000	170,800
138,000	140,000	12,400	238,000	240,000	92,400	338,000	340,000	172,400
140,000	142,000	14,000	240,000	242,000	94,000	340,000	342,000	174,000
142,000	144,000	15,600	242,000	244,000	95,600	342,000	344,000	175,600
144,000	146,000	17,200	244,000	246,000	97,200	344,000	346,000	177,200
146,000	148,000	18,800	246,000	248,000	98,800	346,000	348,000	178,800
148,000	150,000	20,400	248,000	250,000	100,400	348,000	350,000	180,400
150,000	152,000	22,000	250,000	252,000	102,000	350,000	352,000	182,000
152,000	154,000	23,600	252,000	254,000	103,600	352,000	354,000	183,600
154,000	156,000	25,200	254,000	256,000	105,200	354,000	356,000	185,200
156,000	158,000	26,800	256,000	258,000	106,800	356,000	358,000	186,800
158,000	160,000	28,400	258,000	260,000	108,400	358,000	360,000	188,400
160,000	162,000	30,000	260,000	262,000	110,000	360,000	362,000	190,000
162,000	164,000	31,600	262,000	264,000	111,600	362,000	364,000	191,600
164,000	166,000	33,200	264,000	266,000	113,200	364,000	366,000	193,200
166,000	168,000	34,800	266,000	268,000	114,800	366,000	368,000	194,800
168,000	170,000	36,400	268,000	270,000	116,400	368,000	370,000	196,400
170,000	172,000	38,000	270,000	272,000	118,000	370,000	372,000	198,000
172,000	174,000	39,600	272,000	274,000	119,600	372,000	374,000	199,600
174,000	176,000	41,200	274,000	276,000	121,200	374,000	376,000	201,200
176,000	178,000	42,800	276,000	278,000	122,800	376,000	378,000	202,800
178,000	180,000	44,400	278,000	280,000	124,400	378,000	380,000	204,400
180,000	182,000	46,000	280,000	282,000	126,000	380,000	382,000	206,000
182,000	184,000	47,600	282,000	284,000	127,600	382,000	384,000	207,600
184,000	186,000	49,200	284,000	286,000	129,200	384,000	386,000	209,200
186,000	188,000	50,800	286,000	288,000	130,800	386,000	388,000	210,800
188,000	190,000	52,400	288,000	290,000	132,400	388,000	390,000	212,400
190,000	192,000	54,000	290,000	292,000	134,000	390,000	392,000	214,000
192,000	194,000	55,600	292,000	294,000	135,600	392,000	394,000	215,600
194,000	196,000	57,200	294,000	296,000	137,200	394,000	396,000	217,200
196,000	198,000	58,800	296,000	298,000	138,800	396,000	398,000	218,800
198,000	200,000	60,400	298,000	300,000	140,400	398,000	400,000	220,400
200,000	202,000	62,000	300,000	302,000	142,000	400,000	402,000	222,000
202,000	204,000	63,600	302,000	304,000	143,600	402,000	404,000	223,600
204,000	206,000	65,200	304,000	306,000	145,200	404,000	406,000	225,200
206,000	208,000	66,800	306,000	308,000	146,800	406,000	408,000	226,800
208,000	210,000	68,400	308,000	310,000	148,400	408,000	410,000	228,400
210,000	212,000	70,000	310,000	312,000	150,000	410,000	412,000	230,000
212,000	214,000	71,600	312,000	314,000	151,600	412,000	414,000	231,600
214,000	216,000	73,200	314,000	316,000	153,200	414,000	416,000	233,200
216,000	218,000	74,800	316,000	318,000	154,800	416,000	418,000	234,800
218,000	220,000	76,400	318,000	320,000	156,400	418,000	420,000	236,400

(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
420,000	422,000	238,000	520,000	522,000	318,000	620,000	622,000	398,000
422,000	424,000	239,600	522,000	524,000	319,600	622,000	624,000	399,600
424,000	426,000	241,200	524,000	526,000	321,200	624,000	626,000	401,200
426,000	428,000	242,800	526,000	528,000	322,800	626,000	628,000	402,800
428,000	430,000	244,400	528,000	530,000	324,400	628,000	630,000	404,400
430,000	432,000	246,000	530,000	532,000	326,000	630,000	632,000	406,000
432,000	434,000	247,600	532,000	534,000	327,600	632,000	634,000	407,600
434,000	436,000	249,200	534,000	536,000	329,200	634,000	636,000	409,200
436,000	438,000	250,800	536,000	538,000	330,800	636,000	638,000	410,800
438,000	440,000	252,400	538,000	540,000	332,400	638,000	640,000	412,400
440,000	442,000	254,000	540,000	542,000	334,000	640,000	642,000	414,000
442,000	444,000	255,600	542,000	544,000	335,600	642,000	644,000	415,600
444,000	446,000	257,200	544,000	546,000	337,200	644,000	646,000	417,200
446,000	448,000	258,800	546,000	548,000	338,800	646,000	648,000	418,800
448,000	450,000	260,400	548,000	550,000	340,400	648,000	650,000	420,400
450,000	452,000	262,000	550,000	552,000	342,000	650,000	652,000	422,000
452,000	454,000	263,600	552,000	554,000	343,600	652,000	654,000	423,600
454,000	456,000	265,200	554,000	556,000	345,200	654,000	656,000	425,200
456,000	458,000	266,800	556,000	558,000	346,800	656,000	658,000	426,800
458,000	460,000	268,400	558,000	560,000	348,400	658,000	660,000	428,400
460,000	462,000	270,000	560,000	562,000	350,000	660,000	662,000	430,000
462,000	464,000	271,600	562,000	564,000	351,600	662,000	664,000	431,600
464,000	466,000	273,200	564,000	566,000	353,200	664,000	666,000	433,200
466,000	468,000	274,800	566,000	568,000	354,800	666,000	668,000	434,800
468,000	470,000	276,400	568,000	570,000	356,400	668,000	670,000	436,400
470,000	472,000	278,000	570,000	572,000	358,000	670,000	672,000	438,000
472,000	474,000	279,600	572,000	574,000	359,600	672,000	674,000	439,600
474,000	476,000	281,200	574,000	576,000	361,200	674,000	676,000	441,200
476,000	478,000	282,800	576,000	578,000	362,800	676,000	678,000	442,800
478,000	480,000	284,400	578,000	580,000	364,400	678,000	680,000	444,400
480,000	482,000	286,000	580,000	582,000	366,000	680,000	682,000	446,000
482,000	484,000	287,600	582,000	584,000	367,600	682,000	684,000	447,600
484,000	486,000	289,200	584,000	586,000	369,200	684,000	686,000	449,200
486,000	488,000	290,800	586,000	588,000	370,800	686,000	688,000	450,800
488,000	490,000	292,400	588,000	590,000	372,400	688,000	690,000	452,400
490,000	492,000	294,000	590,000	592,000	374,000	690,000	692,000	454,000
492,000	494,000	295,600	592,000	594,000	375,600	692,000	694,000	455,600
494,000	496,000	297,200	594,000	596,000	377,200	694,000	696,000	457,200
496,000	498,000	298,800	596,000	598,000	378,800	696,000	698,000	458,800
498,000	500,000	300,400	598,000	600,000	380,400	698,000	700,000	460,400
500,000	502,000	302,000	600,000	602,000	382,000	700,000	702,000	462,000
502,000	504,000	303,600	602,000	604,000	383,600	702,000	704,000	463,600
504,000	506,000	305,200	604,000	606,000	385,200	704,000	706,000	465,200
506,000	508,000	306,800	606,000	608,000	386,800	706,000	708,000	466,800
508,000	510,000	308,400	608,000	610,000	388,400	708,000	710,000	468,400
510,000	512,000	310,000	610,000	612,000	390,000	710,000	712,000	470,000
512,000	514,000	311,600	612,000	614,000	391,600	712,000	714,000	471,600
514,000	516,000	313,200	614,000	616,000	393,200	714,000	716,000	473,200
516,000	518,000	314,800	616,000	618,000	394,800	716,000	718,000	474,800
518,000	520,000	316,400	618,000	620,000	396,400	718,000	720,000	476,400

(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
720,000	722,000	478,000	820,000	822,000	558,000	920,000	922,000	638,000
722,000	724,000	479,600	822,000	824,000	559,600	922,000	924,000	639,600
724,000	726,000	481,200	824,000	826,000	561,200	924,000	926,000	641,200
726,000	728,000	482,800	826,000	828,000	562,800	926,000	928,000	642,800
728,000	730,000	484,400	828,000	830,000	564,400	928,000	930,000	644,400
730,000	732,000	486,000	830,000	832,000	566,000	930,000	932,000	646,000
732,000	734,000	487,600	832,000	834,000	567,600	932,000	934,000	647,600
734,000	736,000	489,200	834,000	836,000	569,200	934,000	936,000	649,200
736,000	738,000	490,800	836,000	838,000	570,800	936,000	938,000	650,800
738,000	740,000	492,400	838,000	840,000	572,400	938,000	940,000	652,400
740,000	742,000	494,000	840,000	842,000	574,000	940,000	942,000	654,000
742,000	744,000	495,600	842,000	844,000	575,600	942,000	944,000	655,600
744,000	746,000	497,200	844,000	846,000	577,200	944,000	946,000	657,200
746,000	748,000	498,800	846,000	848,000	578,800	946,000	948,000	658,800
748,000	750,000	500,400	848,000	850,000	580,400	948,000	950,000	660,400
750,000	752,000	502,000	850,000	852,000	582,000	950,000	952,000	662,000
752,000	754,000	503,600	852,000	854,000	583,600	952,000	954,000	663,600
754,000	756,000	505,200	854,000	856,000	585,200	954,000	956,000	665,200
756,000	758,000	506,800	856,000	858,000	586,800	956,000	958,000	666,800
758,000	760,000	508,400	858,000	860,000	588,400	958,000	960,000	668,400
760,000	762,000	510,000	860,000	862,000	590,000	960,000	962,000	670,000
762,000	764,000	511,600	862,000	864,000	591,600	962,000	964,000	671,600
764,000	766,000	513,200	864,000	866,000	593,200	964,000	966,000	673,200
766,000	768,000	514,800	866,000	868,000	594,800	966,000	968,000	674,800
768,000	770,000	516,400	868,000	870,000	596,400	968,000	970,000	676,400
770,000	772,000	518,000	870,000	872,000	598,000	970,000	972,000	678,000
772,000	774,000	519,600	872,000	874,000	599,600	972,000	974,000	679,600
774,000	776,000	521,200	874,000	876,000	601,200	974,000	976,000	681,200
776,000	778,000	522,800	876,000	878,000	602,800	976,000	978,000	682,800
778,000	780,000	524,400	878,000	880,000	604,400	978,000	980,000	684,400
780,000	782,000	526,000	880,000	882,000	606,000	980,000	982,000	686,000
782,000	784,000	527,600	882,000	884,000	607,600	982,000	984,000	687,600
784,000	786,000	529,200	884,000	886,000	609,200	984,000	986,000	689,200
786,000	788,000	530,800	886,000	888,000	610,800	986,000	988,000	690,800
788,000	790,000	532,400	888,000	890,000	612,400	988,000	990,000	692,400
790,000	792,000	534,000	890,000	892,000	614,000	990,000	992,000	694,000
792,000	794,000	535,600	892,000	894,000	615,600	992,000	994,000	695,600
794,000	796,000	537,200	894,000	896,000	617,200	994,000	996,000	697,200
796,000	798,000	538,800	896,000	898,000	618,800	996,000	998,000	698,800
798,000	800,000	540,400	898,000	900,000	620,400	998,000	1,000,000	700,400
800,000	802,000	542,000	900,000	902,000	622,000	1,000,000	1,002,000	702,000
802,000	804,000	543,600	902,000	904,000	623,600	1,002,000	1,004,000	703,600
804,000	806,000	545,200	904,000	906,000	625,200	1,004,000	1,006,000	705,200
806,000	808,000	546,800	906,000	908,000	626,800	1,006,000	1,008,000	706,800
808,000	810,000	548,400	908,000	910,000	628,400	1,008,000	1,010,000	708,400
810,000	812,000	550,000	910,000	912,000	630,000	1,010,000	1,012,000	710,000
812,000	814,000	551,600	912,000	914,000	631,600	1,012,000	1,014,000	711,600
814,000	816,000	553,200	914,000	916,000	633,200	1,014,000	1,016,000	713,200
816,000	818,000	554,800	916,000	918,000	634,800	1,016,000	1,018,000	714,800
818,000	820,000	556,400	918,000	920,000	636,400	1,018,000	1,020,000	716,400

(4)

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
1,020,000	1,022,000	718,000	1,120,000	1,122,000	798,000	1,220,000	1,222,000	887,750
1,022,000	1,024,000	719,600	1,122,000	1,124,000	799,600	1,222,000	1,224,000	889,550
1,024,000	1,026,000	721,200	1,124,000	1,126,000	801,350	1,224,000	1,226,000	891,350
1,026,000	1,028,000	722,800	1,126,000	1,128,000	803,150	1,226,000	1,228,000	893,150
1,028,000	1,030,000	724,400	1,128,000	1,130,000	804,950	1,228,000	1,230,000	894,950
1,030,000	1,032,000	726,000	1,130,000	1,132,000	806,750	1,230,000	1,232,000	896,750
1,032,000	1,034,000	727,600	1,132,000	1,134,000	808,550	1,232,000	1,234,000	898,550
1,034,000	1,036,000	729,200	1,134,000	1,136,000	810,350	1,234,000	1,236,000	900,350
1,036,000	1,038,000	730,800	1,136,000	1,138,000	812,150	1,236,000	1,238,000	902,150
1,038,000	1,040,000	732,400	1,138,000	1,140,000	813,950	1,238,000	1,240,000	903,950
1,040,000	1,042,000	734,000	1,140,000	1,142,000	815,750	1,240,000	1,242,000	905,750
1,042,000	1,044,000	735,600	1,142,000	1,144,000	817,550	1,242,000	1,244,000	907,550
1,044,000	1,046,000	737,200	1,144,000	1,146,000	819,350	1,244,000	1,246,000	909,350
1,046,000	1,048,000	738,800	1,146,000	1,148,000	821,150	1,246,000	1,248,000	911,150
1,048,000	1,050,000	740,400	1,148,000	1,150,000	822,950	1,248,000	1,250,000	912,950
1,050,000	1,052,000	742,000	1,150,000	1,152,000	824,750	1,250,000	1,252,000	914,750
1,052,000	1,054,000	743,600	1,152,000	1,154,000	826,550	1,252,000	1,254,000	916,550
1,054,000	1,056,000	745,200	1,154,000	1,156,000	828,350	1,254,000	1,256,000	918,350
1,056,000	1,058,000	746,800	1,156,000	1,158,000	830,150	1,256,000	1,258,000	920,150
1,058,000	1,060,000	748,400	1,158,000	1,160,000	831,950	1,258,000	1,260,000	921,950
1,060,000	1,062,000	750,000	1,160,000	1,162,000	833,750	1,260,000	1,262,000	923,750
1,062,000	1,064,000	751,600	1,162,000	1,164,000	835,550	1,262,000	1,264,000	925,550
1,064,000	1,066,000	753,200	1,164,000	1,166,000	837,350	1,264,000	1,266,000	927,350
1,066,000	1,068,000	754,800	1,166,000	1,168,000	839,150	1,266,000	1,268,000	929,150
1,068,000	1,070,000	756,400	1,168,000	1,170,000	840,950	1,268,000	1,270,000	930,950
1,070,000	1,072,000	758,000	1,170,000	1,172,000	842,750	1,270,000	1,272,000	932,750
1,072,000	1,074,000	759,600	1,172,000	1,174,000	844,550	1,272,000	1,274,000	934,550
1,074,000	1,076,000	761,200	1,174,000	1,176,000	846,350	1,274,000	1,276,000	936,350
1,076,000	1,078,000	762,800	1,176,000	1,178,000	848,150	1,276,000	1,278,000	938,150
1,078,000	1,080,000	764,400	1,178,000	1,180,000	849,950	1,278,000	1,280,000	939,950
1,080,000	1,082,000	766,000	1,180,000	1,182,000	851,750	1,280,000	1,282,000	941,750
1,082,000	1,084,000	767,600	1,182,000	1,184,000	853,550	1,282,000	1,284,000	943,550
1,084,000	1,086,000	769,200	1,184,000	1,186,000	855,350	1,284,000	1,286,000	945,350
1,086,000	1,088,000	770,800	1,186,000	1,188,000	857,150	1,286,000	1,288,000	947,150
1,088,000	1,090,000	772,400	1,188,000	1,190,000	858,950	1,288,000	1,290,000	948,950
1,090,000	1,092,000	774,000	1,190,000	1,192,000	860,750	1,290,000	1,292,000	950,750
1,092,000	1,094,000	775,600	1,192,000	1,194,000	862,550	1,292,000	1,294,000	952,550
1,094,000	1,096,000	777,200	1,194,000	1,196,000	864,350	1,294,000	1,296,000	954,350
1,096,000	1,098,000	778,800	1,196,000	1,198,000	866,150	1,296,000	1,298,000	956,150
1,098,000	1,100,000	780,400	1,198,000	1,200,000	867,950	1,298,000	1,300,000	957,950
1,100,000	1,102,000	782,000	1,200,000	1,202,000	869,750	1,300,000	1,302,000	959,750
1,102,000	1,104,000	783,600	1,202,000	1,204,000	871,550	1,302,000	1,304,000	961,550
1,104,000	1,106,000	785,200	1,204,000	1,206,000	873,350	1,304,000	1,306,000	963,350
1,106,000	1,108,000	786,800	1,206,000	1,208,000	875,150	1,306,000	1,308,000	965,150
1,108,000	1,110,000	788,400	1,208,000	1,210,000	876,950	1,308,000	1,310,000	966,950
1,110,000	1,112,000	790,000	1,210,000	1,212,000	878,750	1,310,000	1,312,000	968,750
1,112,000	1,114,000	791,600	1,212,000	1,214,000	880,550	1,312,000	1,314,000	970,550
1,114,000	1,116,000	793,200	1,214,000	1,216,000	882,350	1,314,000	1,316,000	972,350
1,116,000	1,118,000	794,800	1,216,000	1,218,000	884,150	1,316,000	1,318,000	974,150
1,118,000	1,120,000	796,400	1,218,000	1,220,000	885,950	1,318,000	1,320,000	975,950

(5)

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
1,320,000	1,322,000	977,750	1,420,000	1,422,000	1,067,750	1,520,000	1,522,000	1,157,750
1,322,000	1,324,000	979,550	1,422,000	1,424,000	1,069,550	1,522,000	1,524,000	1,159,550
1,324,000	1,326,000	981,350	1,424,000	1,426,000	1,071,350	1,524,000	1,526,000	1,161,350
1,326,000	1,328,000	983,150	1,426,000	1,428,000	1,073,150	1,526,000	1,528,000	1,163,150
1,328,000	1,330,000	984,950	1,428,000	1,430,000	1,074,950	1,528,000	1,530,000	1,164,950
1,330,000	1,332,000	986,750	1,430,000	1,432,000	1,076,750	1,530,000	1,532,000	1,166,750
1,332,000	1,334,000	988,550	1,432,000	1,434,000	1,078,550	1,532,000	1,534,000	1,168,550
1,334,000	1,336,000	990,350	1,434,000	1,436,000	1,080,350	1,534,000	1,536,000	1,170,350
1,336,000	1,338,000	992,150	1,436,000	1,438,000	1,082,150	1,536,000	1,538,000	1,172,150
1,338,000	1,340,000	993,950	1,438,000	1,440,000	1,083,950	1,538,000	1,540,000	1,173,950
1,340,000	1,342,000	995,750	1,440,000	1,442,000	1,085,750	1,540,000	1,542,000	1,175,750
1,342,000	1,344,000	997,550	1,442,000	1,444,000	1,087,550	1,542,000	1,544,000	1,177,550
1,344,000	1,346,000	999,350	1,444,000	1,446,000	1,089,350	1,544,000	1,546,000	1,179,350
1,346,000	1,348,000	1,001,150	1,446,000	1,448,000	1,091,150	1,546,000	1,548,000	1,181,150
1,348,000	1,350,000	1,002,950	1,448,000	1,450,000	1,092,950	1,548,000	1,550,000	1,182,950
1,350,000	1,352,000	1,004,750	1,450,000	1,452,000	1,094,750	1,550,000	1,552,000	1,184,750
1,352,000	1,354,000	1,006,550	1,452,000	1,454,000	1,096,550	1,552,000	1,554,000	1,186,550
1,354,000	1,356,000	1,008,350	1,454,000	1,456,000	1,098,350	1,554,000	1,556,000	1,188,350
1,356,000	1,358,000	1,010,150	1,456,000	1,458,000	1,100,150	1,556,000	1,558,000	1,190,150
1,358,000	1,360,000	1,011,950	1,458,000	1,460,000	1,101,950	1,558,000	1,560,000	1,191,950
1,360,000	1,362,000	1,013,750	1,460,000	1,462,000	1,103,750	1,560,000	1,562,000	1,193,750
1,362,000	1,364,000	1,015,550	1,462,000	1,464,000	1,105,550	1,562,000	1,564,000	1,195,550
1,364,000	1,366,000	1,017,350	1,464,000	1,466,000	1,107,350	1,564,000	1,566,000	1,197,350
1,366,000	1,368,000	1,019,150	1,466,000	1,468,000	1,109,150	1,566,000	1,568,000	1,199,150
1,368,000	1,370,000	1,020,950	1,468,000	1,470,000	1,110,950	1,568,000	1,570,000	1,200,950
1,370,000	1,372,000	1,022,750	1,470,000	1,472,000	1,112,750	1,570,000	1,572,000	1,202,750
1,372,000	1,374,000	1,024,550	1,472,000	1,474,000	1,114,550	1,572,000	1,574,000	1,204,550
1,374,000	1,376,000	1,026,350	1,474,000	1,476,000	1,116,350	1,574,000	1,576,000	1,206,350
1,376,000	1,378,000	1,028,150	1,476,000	1,478,000	1,118,150	1,576,000	1,578,000	1,208,150
1,378,000	1,380,000	1,029,950	1,478,000	1,480,000	1,119,950	1,578,000	1,580,000	1,209,950
1,380,000	1,382,000	1,031,750	1,480,000	1,482,000	1,121,750	1,580,000	1,582,000	1,211,750
1,382,000	1,384,000	1,033,550	1,482,000	1,484,000	1,123,550	1,582,000	1,584,000	1,213,550
1,384,000	1,386,000	1,035,350	1,484,000	1,486,000	1,125,350	1,584,000	1,586,000	1,215,350
1,386,000	1,388,000	1,037,150	1,486,000	1,488,000	1,127,150	1,586,000	1,588,000	1,217,150
1,388,000	1,390,000	1,038,950	1,488,000	1,490,000	1,128,950	1,588,000	1,590,000	1,218,950
1,390,000	1,392,000	1,040,750	1,490,000	1,492,000	1,130,750	1,590,000	1,592,000	1,220,750
1,392,000	1,394,000	1,042,550	1,492,000	1,494,000	1,132,550	1,592,000	1,594,000	1,222,550
1,394,000	1,396,000	1,044,350	1,494,000	1,496,000	1,134,350	1,594,000	1,596,000	1,224,350
1,396,000	1,398,000	1,046,150	1,496,000	1,498,000	1,136,150	1,596,000	1,598,000	1,226,150
1,398,000	1,400,000	1,047,950	1,498,000	1,500,000	1,137,950	1,598,000	1,600,000	1,227,950
1,400,000	1,402,000	1,049,750	1,500,000	1,502,000	1,139,750	1,600,000	1,602,000	1,229,750
1,402,000	1,404,000	1,051,550	1,502,000	1,504,000	1,141,550	1,602,000	1,604,000	1,231,550
1,404,000	1,406,000	1,053,350	1,504,000	1,506,000	1,143,350	1,604,000	1,606,000	1,233,350
1,406,000	1,408,000	1,055,150	1,506,000	1,508,000	1,145,150	1,606,000	1,608,000	1,235,150
1,408,000	1,410,000	1,056,950	1,508,000	1,510,000	1,146,950	1,608,000	1,610,000	1,236,950
1,410,000	1,412,000	1,058,750	1,510,000	1,512,000	1,148,750	1,610,000	1,612,000	1,238,750
1,412,000	1,414,000	1,060,550	1,512,000	1,514,000	1,150,550	1,612,000	1,614,000	1,240,550
1,414,000	1,416,000	1,062,350	1,514,000	1,516,000	1,152,350	1,614,000	1,616,000	1,242,350
1,416,000	1,418,000	1,064,150	1,516,000	1,518,000	1,154,150	1,616,000	1,618,000	1,244,150
1,418,000	1,420,000	1,065,950	1,518,000	1,520,000	1,155,950	1,618,000	1,620,000	1,245,950

(6)

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
1,620,000	1,622,000	1,247,750	1,720,000	1,722,000	1,337,750	1,820,000	1,822,000	1,427,750
1,622,000	1,624,000	1,249,550	1,722,000	1,724,000	1,339,550	1,822,000	1,824,000	1,429,550
1,624,000	1,626,000	1,251,350	1,724,000	1,726,000	1,341,350	1,824,000	1,826,000	1,431,350
1,626,000	1,628,000	1,253,150	1,726,000	1,728,000	1,343,150	1,826,000	1,828,000	1,433,150
1,628,000	1,630,000	1,254,950	1,728,000	1,730,000	1,344,950	1,828,000	1,830,000	1,434,950
1,630,000	1,632,000	1,256,750	1,730,000	1,732,000	1,346,750	1,830,000	1,832,000	1,436,750
1,632,000	1,634,000	1,258,550	1,732,000	1,734,000	1,348,550	1,832,000	1,834,000	1,438,550
1,634,000	1,636,000	1,260,350	1,734,000	1,736,000	1,350,350	1,834,000	1,836,000	1,440,350
1,636,000	1,638,000	1,262,150	1,736,000	1,738,000	1,352,150	1,836,000	1,838,000	1,442,150
1,638,000	1,640,000	1,263,950	1,738,000	1,740,000	1,353,950	1,838,000	1,840,000	1,443,950
1,640,000	1,642,000	1,265,750	1,740,000	1,742,000	1,355,750	1,840,000	1,842,000	1,445,750
1,642,000	1,644,000	1,267,550	1,742,000	1,744,000	1,357,550	1,842,000	1,844,000	1,447,550
1,644,000	1,646,000	1,269,350	1,744,000	1,746,000	1,359,350	1,844,000	1,846,000	1,449,350
1,646,000	1,648,000	1,271,150	1,746,000	1,748,000	1,361,150	1,846,000	1,848,000	1,451,150
1,648,000	1,650,000	1,272,950	1,748,000	1,750,000	1,362,950	1,848,000	1,850,000	1,452,950
1,650,000	1,652,000	1,274,750	1,750,000	1,752,000	1,364,750	1,850,000	1,852,000	1,454,750
1,652,000	1,654,000	1,276,550	1,752,000	1,754,000	1,366,550	1,852,000	1,854,000	1,456,550
1,654,000	1,656,000	1,278,350	1,754,000	1,756,000	1,368,350	1,854,000	1,856,000	1,458,350
1,656,000	1,658,000	1,280,150	1,756,000	1,758,000	1,370,150	1,856,000	1,858,000	1,460,150
1,658,000	1,660,000	1,281,950	1,758,000	1,760,000	1,371,950	1,858,000	1,860,000	1,461,950
1,660,000	1,662,000	1,283,750	1,760,000	1,762,000	1,373,750	1,860,000	1,862,000	1,463,750
1,662,000	1,664,000	1,285,550	1,762,000	1,764,000	1,375,550	1,862,000	1,864,000	1,465,550
1,664,000	1,666,000	1,287,350	1,764,000	1,766,000	1,377,350	1,864,000	1,866,000	1,467,350
1,666,000	1,668,000	1,289,150	1,766,000	1,768,000	1,379,150	1,866,000	1,868,000	1,469,150
1,668,000	1,670,000	1,290,950	1,768,000	1,770,000	1,380,950	1,868,000	1,870,000	1,470,950
1,670,000	1,672,000	1,292,750	1,770,000	1,772,000	1,382,750	1,870,000	1,872,000	1,472,750
1,672,000	1,674,000	1,294,550	1,772,000	1,774,000	1,384,550	1,872,000	1,874,000	1,474,550
1,674,000	1,676,000	1,296,350	1,774,000	1,776,000	1,386,350	1,874,000	1,876,000	1,476,350
1,676,000	1,678,000	1,298,150	1,776,000	1,778,000	1,388,150	1,876,000	1,878,000	1,478,150
1,678,000	1,680,000	1,299,950	1,778,000	1,780,000	1,389,950	1,878,000	1,880,000	1,479,950
1,680,000	1,682,000	1,301,750	1,780,000	1,782,000	1,391,750	1,880,000	1,882,000	1,481,750
1,682,000	1,684,000	1,303,550	1,782,000	1,784,000	1,393,550	1,882,000	1,884,000	1,483,550
1,684,000	1,686,000	1,305,350	1,784,000	1,786,000	1,395,350	1,884,000	1,886,000	1,485,350
1,686,000	1,688,000	1,307,150	1,786,000	1,788,000	1,397,150	1,886,000	1,888,000	1,487,150
1,688,000	1,690,000	1,308,950	1,788,000	1,790,000	1,398,950	1,888,000	1,890,000	1,488,950
1,690,000	1,692,000	1,310,750	1,790,000	1,792,000	1,400,750	1,890,000	1,892,000	1,490,750
1,692,000	1,694,000	1,312,550	1,792,000	1,794,000	1,402,550	1,892,000	1,894,000	1,492,550
1,694,000	1,696,000	1,314,350	1,794,000	1,796,000	1,404,350	1,894,000	1,896,000	1,494,350
1,696,000	1,698,000	1,316,150	1,796,000	1,798,000	1,406,150	1,896,000	1,898,000	1,496,150
1,698,000	1,700,000	1,317,950	1,798,000	1,800,000	1,407,950	1,898,000	1,900,000	1,497,950
1,700,000	1,702,000	1,319,750	1,800,000	1,802,000	1,409,750	1,900,000	1,902,000	1,499,750
1,702,000	1,704,000	1,321,550	1,802,000	1,804,000	1,411,550	1,902,000	1,904,000	1,501,550
1,704,000	1,706,000	1,323,350	1,804,000	1,806,000	1,413,350	1,904,000	1,906,000	1,503,350
1,706,000	1,708,000	1,325,150	1,806,000	1,808,000	1,415,150	1,906,000	1,908,000	1,505,150
1,708,000	1,710,000	1,326,950	1,808,000	1,810,000	1,416,950	1,908,000	1,910,000	1,506,950
1,710,000	1,712,000	1,328,750	1,810,000	1,812,000	1,418,750	1,910,000	1,912,000	1,508,750
1,712,000	1,714,000	1,330,550	1,812,000	1,814,000	1,420,550	1,912,000	1,914,000	1,510,550
1,714,000	1,716,000	1,332,350	1,814,000	1,816,000	1,422,350	1,914,000	1,916,000	1,512,350
1,716,000	1,718,000	1,334,150	1,816,000	1,818,000	1,424,150	1,916,000	1,918,000	1,514,150
1,718,000	1,720,000	1,335,950	1,818,000	1,820,000	1,425,950	1,918,000	1,920,000	1,515,950

(7)

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
1,920,000	1,922,000	1,517,750	2,000,000	2,002,000	1,589,750	2,080,000	2,082,000	1,661,750
1,922,000	1,924,000	1,519,550	2,002,000	2,004,000	1,591,550	2,082,000	2,084,000	1,663,550
1,924,000	1,926,000	1,521,350	2,004,000	2,006,000	1,593,350	2,084,000	2,086,000	1,665,350
1,926,000	1,928,000	1,523,150	2,006,000	2,008,000	1,595,150	2,086,000	2,088,000	1,667,150
1,928,000	1,930,000	1,524,950	2,008,000	2,010,000	1,596,950	2,088,000	2,090,000	1,668,950
1,930,000	1,932,000	1,526,750	2,010,000	2,012,000	1,598,750	2,090,000	2,092,000	1,670,750
1,932,000	1,934,000	1,528,550	2,012,000	2,014,000	1,600,550	2,092,000	2,094,000	1,672,550
1,934,000	1,936,000	1,530,350	2,014,000	2,016,000	1,602,350	2,094,000	2,096,000	1,674,350
1,936,000	1,938,000	1,532,150	2,016,000	2,018,000	1,604,150	2,096,000	2,098,000	1,676,150
1,938,000	1,940,000	1,533,950	2,018,000	2,020,000	1,605,950	2,098,000	2,100,000	1,677,950
1,940,000	1,942,000	1,535,750	2,020,000	2,022,000	1,607,750	2,100,000	2,102,000	1,679,750
1,942,000	1,944,000	1,537,550	2,022,000	2,024,000	1,609,550	2,102,000	2,104,000	1,681,550
1,944,000	1,946,000	1,539,350	2,024,000	2,026,000	1,611,350	2,104,000	2,106,000	1,683,350
1,946,000	1,948,000	1,541,150	2,026,000	2,028,000	1,613,150	2,106,000	2,108,000	1,685,150
1,948,000	1,950,000	1,542,950	2,028,000	2,030,000	1,614,950	2,108,000	2,110,000	1,686,950
1,950,000	1,952,000	1,544,750	2,030,000	2,032,000	1,616,750	2,110,000	2,112,000	1,688,750
1,952,000	1,954,000	1,546,550	2,032,000	2,034,000	1,618,550	2,112,000	2,114,000	1,690,550
1,954,000	1,956,000	1,548,350	2,034,000	2,036,000	1,620,350	2,114,000	2,116,000	1,692,350
1,956,000	1,958,000	1,550,150	2,036,000	2,038,000	1,622,150	2,116,000	2,118,000	1,694,150
1,958,000	1,960,000	1,551,950	2,038,000	2,040,000	1,623,950	2,118,000	2,120,000	1,695,950
1,960,000	1,962,000	1,553,750	2,040,000	2,042,000	1,625,750	2,120,000	2,122,000	1,697,750
1,962,000	1,964,000	1,555,550	2,042,000	2,044,000	1,627,550	2,122,000	2,122,500	1,699,550
1,964,000	1,966,000	1,557,350	2,044,000	2,046,000	1,629,350
1,966,000	1,968,000	1,559,150	2,046,000	2,048,000	1,631,150
1,968,000	1,970,000	1,560,950	2,048,000	2,050,000	1,632,950
1,970,000	1,972,000	1,562,750	2,050,000	2,052,000	1,634,750	2,122,500	4,122,500	The amount calculated by multiplying the amount of salary or other wage by 95%, less 316,375 yen
1,972,000	1,974,000	1,564,550	2,052,000	2,054,000	1,636,550
1,974,000	1,976,000	1,566,350	2,054,000	2,056,000	1,638,350
1,976,000	1,978,000	1,568,150	2,056,000	2,058,000	1,640,150
1,978,000	1,980,000	1,569,950	2,058,000	2,060,000	1,641,950
1,980,000	1,982,000	1,571,750	2,060,000	2,062,000	1,643,750	4,122,500 yen or more		The amount of salary or other wage less 522,500 yen
1,982,000	1,984,000	1,573,550	2,062,000	2,064,000	1,645,550
1,984,000	1,986,000	1,575,350	2,064,000	2,066,000	1,647,350
1,986,000	1,988,000	1,577,150	2,066,000	2,068,000	1,649,150
1,988,000	1,990,000	1,578,950	2,068,000	2,070,000	1,650,950
1,990,000	1,992,000	1,580,750	2,070,000	2,072,000	1,652,750
1,992,000	1,994,000	1,582,550	2,072,000	2,074,000	1,654,550
1,994,000	1,996,000	1,584,350	2,074,000	2,076,000	1,656,350
1,996,000	1,998,000	1,586,150	2,076,000	2,078,000	1,658,150
1,998,000	2,000,000	1,587,950	2,078,000	2,080,000	1,659,950

(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 2,122,500 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	税額	以上	未満	税額	以上	未満	税額
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	税額	以上	未満	税額	以上	未満	税額
円	円	円	円	円	円	円	円	円
２５８，０００	２６１，０００	２５，８００	４１４，０００	４１８，０００	４２，１００	６１４，０００	６１８，０００	６６，２００
２６１，０００	２６４，０００	２６，１００	４１８，０００	４２２，０００	４２，６００	６１８，０００	６２２，０００	６６，７００
２６４，０００	２６７，０００	２６，４００	４２２，０００	４２６，０００	４３，１００	６２２，０００	６２６，０００	６７，２００
２６７，０００	２７０，０００	２６，７００	４２６，０００	４３０，０００	４３，６００	６２６，０００	６３０，０００	６７，７００
２７０，０００	２７３，０００	２７，０００	４３０，０００	４３４，０００	４４，１００	６３０，０００	６３４，０００	６８，２００
２７３，０００	２７６，０００	２７，３００	４３４，０００	４３８，０００	４４，５００	６３４，０００	６３８，０００	６８，７００
２７６，０００	２７９，０００	２７，６００	４３８，０００	４４２，０００	４５，０００	６３８，０００	６４２，０００	６９，２００
２７９，０００	２８２，０００	２７，９００	４４２，０００	４４６，０００	４５，５００	６４２，０００	６４６，０００	６９，７００
２８２，０００	２８５，０００	２８，２００	４４６，０００	４５０，０００	４６，０００	６４６，０００	６５０，０００	７０，２００
２８５，０００	２８８，０００	２８，５００	４５０，０００	４５４，０００	４６，５００	６５０，０００	６５５，０００	７０，７００
２８８，０００	２９１，０００	２８，８００	４５４，０００	４５８，０００	４６，９００	６５５，０００	６６０，０００	７１，３００
２９１，０００	２９４，０００	２９，１００	４５８，０００	４６２，０００	４７，４００	６６０，０００	６６５，０００	７２，０００
２９４，０００	２９７，０００	２９，４００	４６２，０００	４６６，０００	４７，９００	６６５，０００	６７０，０００	７２，６００
２９７，０００	３００，０００	２９，７００	４６６，０００	４７０，０００	４８，４００	６７０，０００	６７５，０００	７３，２００
３００，０００	３０３，０００	３０，０００	４７０，０００	４７４，０００	４８，９００	６７５，０００	６８０，０００	７３，８００
３０３，０００	３０６，０００	３０，３００	４７４，０００	４７８，０００	４９，３００	６８０，０００	６８５，０００	７４，５００
３０６，０００	３０９，０００	３０，６００	４７８，０００	４８２，０００	４９，８００	６８５，０００	６９０，０００	７５，１００
３０９，０００	３１２，０００	３０，９００	４８２，０００	４８６，０００	５０，３００	６９０，０００	６９５，０００	７５，７００
３１２，０００	３１５，０００	３１，２００	４８６，０００	４９０，０００	５０，８００	６９５，０００	７００，０００	７６，３００
３１５，０００	３１８，０００	３１，５００	４９０，０００	４９４，０００	５１，３００	７００，０００	７０５，０００	７７，０００
３１８，０００	３２１，０００	３１，８００	４９４，０００	４９８，０００	５１，７００	７０５，０００	７１０，０００	７７，６００
３２１，０００	３２４，０００	３２，２００	４９８，０００	５０２，０００	５２，２００	７１０，０００	７１５，０００	７８，２００
３２４，０００	３２７，０００	３２，５００	５０２，０００	５０６，０００	５２，７００	７１５，０００	７２０，０００	７８，８００
３２７，０００	３３０，０００	３２，８００	５０６，０００	５１０，０００	５３，２００	７２０，０００	７２５，０００	７９，５００
３３０，０００	３３３，０００	３３，１００	５１０，０００	５１４，０００	５３，７００	７２５，０００	７３０，０００	８０，１００
３３３，０００	３３６，０００	３３，４００	５１４，０００	５１８，０００	５４，１００	７３０，０００	７３５，０００	８０，７００
３３６，０００	３３９，０００	３３，７００	５１８，０００	５２２，０００	５４，６００	７３５，０００	７４０，０００	８１，３００
３３９，０００	３４２，０００	３４，０００	５２２，０００	５２６，０００	５５，１００	７４０，０００	７４５，０００	８２，０００
３４２，０００	３４５，０００	３４，４００	５２６，０００	５３０，０００	５５，６００	７４５，０００	７５０，０００	８２，６００
３４５，０００	３４８，０００	３４，７００	５３０，０００	５３４，０００	５６，１００	７５０，０００	７５５，０００	８３，２００
３４８，０００	３５１，０００	３５，０００	５３４，０００	５３８，０００	５６，５００	７５５，０００	７６０，０００	８３，８００
３５１，０００	３５４，０００	３５，３００	５３８，０００	５４２，０００	５７，０００	７６０，０００	７６５，０００	８４，５００
３５４，０００	３５７，０００	３５，６００	５４２，０００	５４６，０００	５７，５００	７６５，０００	７７０，０００	８５，１００
３５７，０００	３６０，０００	３５，９００	５４６，０００	５５０，０００	５８，０００	７７０，０００	７７５，０００	８５，７００
３６０，０００	３６３，０００	３６，３００	５５０，０００	５５４，０００	５８，５００	７７５，０００	７８０，０００	８６，３００
３６３，０００	３６６，０００	３６，６００	５５４，０００	５５８，０００	５８，９００	７８０，０００	７８５，０００	８７，０００
３６６，０００	３６９，０００	３６，９００	５５８，０００	５６２，０００	５９，４００	７８５，０００	７９０，０００	８７，６００
３６９，０００	３７２，０００	３７，２００	５６２，０００	５６６，０００	５９，９００	７９０，０００	７９５，０００	８８，２００
３７２，０００	３７５，０００	３７，５００	５６６，０００	５７０，０００	６０，４００	７９５，０００	８００，０００	８８，８００
３７５，０００	３７８，０００	３７，８００	５７０，０００	５７４，０００	６０，９００	８００，０００	８０５，０００	８９，５００
３７８，０００	３８１，０００	３８，１００	５７４，０００	５７８，０００	６１，３００	８０５，０００	８１０，０００	９０，２００
３８１，０００	３８４，０００	３８，５００	５７８，０００	５８２，０００	６１，８００	８１０，０００	８１５，０００	９０，９００
３８４，０００	３８７，０００	３８，８００	５８２，０００	５８６，０００	６２，３００	８１５，０００	８２０，０００	９１，６００
３８７，０００	３９０，０００	３９，１００	５８６，０００	５９０，０００	６２，８００	８２０，０００	８２５，０００	９２，３００
３９０，０００	３９４，０００	３９，４００	５９０，０００	５９４，０００	６３，３００	８２５，０００	８３０，０００	９３，０００
３９４，０００	３９８，０００	３９，８００	５９４，０００	５９８，０００	６３，７００	８３０，０００	８３５，０００	９３，７００
３９８，０００	４０２，０００	４０，２００	５９８，０００	６０２，０００	６４，２００	８３５，０００	８４０，０００	９４，４００
４０２，０００	４０６，０００	４０，７００	６０２，０００	６０６，０００	６４，７００	８４０，０００	８４５，０００	９５，１００
４０６，０００	４１０，０００	４１，２００	６０６，０００	６１０，０００	６５，２００	８４５，０００	８５０，０００	９５，８００
４１０，０００	４１４，０００	４１，７００	６１０，０００	６１４，０００	６５，７００	８５０，０００	８５５，０００	９６，５００

（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	税額	以上	未満	税額	以上	未満	税額
円	円	円	円	円	円	円	円	円
８５５，０００	８６０，０００	９７，２００	１，１０５，０００	１，１１０，０００	１３３，２００	１，３５５，０００	１，３６０，０００	１７２，５００
８６０，０００	８６５，０００	９７，９００	１，１１０，０００	１，１１５，０００	１３３，９００	１，３６０，０００	１，３６５，０００	１７３，４００
８６５，０００	８７０，０００	９８，６００	１，１１５，０００	１，１２０，０００	１３４，６００	１，３６５，０００	１，３７０，０００	１７４，２００
８７０，０００	８７５，０００	９９，３００	１，１２０，０００	１，１２５，０００	１３５，４００	１，３７０，０００	１，３７５，０００	１７５，０００
８７５，０００	８８０，０００	１００，０００	１，１２５，０００	１，１３０，０００	１３６，１００	１，３７５，０００	１，３８０，０００	１７５，８００
８８０，０００	８８５，０００	１００，７００	１，１３０，０００	１，１３５，０００	１３６，８００	１，３８０，０００	１，３８５，０００	１７６，７００
８８５，０００	８９０，０００	１０１，４００	１，１３５，０００	１，１４０，０００	１３７，５００	１，３８５，０００	１，３９０，０００	１７７，５００
８９０，０００	８９５，０００	１０２，１００	１，１４０，０００	１，１４５，０００	１３８，３００	１，３９０，０００	１，３９５，０００	１７８，３００
８９５，０００	９００，０００	１０２，８００	１，１４５，０００	１，１５０，０００	１３９，０００	１，３９５，０００	１，４００，０００	１７９，１００
９００，０００	９０５，０００	１０３，５００	１，１５０，０００	１，１５５，０００	１３９，７００	１，４００，０００	１，４０５，０００	１８０，０００
９０５，０００	９１０，０００	１０４，２００	１，１５５，０００	１，１６０，０００	１４０，４００	１，４０５，０００	１，４１０，０００	１８０，８００
９１０，０００	９１５，０００	１０４，９００	１，１６０，０００	１，１６５，０００	１４１，２００	１，４１０，０００	１，４１５，０００	１８１，６００
９１５，０００	９２０，０００	１０５，６００	１，１６５，０００	１，１７０，０００	１４１，９００	１，４１５，０００	１，４２０，０００	１８２，４００
９２０，０００	９２５，０００	１０６，４００	１，１７０，０００	１，１７５，０００	１４２，６００	１，４２０，０００	１，４２５，０００	１８３，３００
９２５，０００	９３０，０００	１０７，１００	１，１７５，０００	１，１８０，０００	１４３，３００	１，４２５，０００	１，４３０，０００	１８４，１００
９３０，０００	９３５，０００	１０７，８００	１，１８０，０００	１，１８５，０００	１４４，１００	１，４３０，０００	１，４３５，０００	１８４，９００
９３５，０００	９４０，０００	１０８，５００	１，１８５，０００	１，１９０，０００	１４４，８００	１，４３５，０００	１，４４０，０００	１８５，７００
９４０，０００	９４５，０００	１０９，３００	１，１９０，０００	１，１９５，０００	１４５，５００	１，４４０，０００	１，４４５，０００	１８６，６００
９４５，０００	９５０，０００	１１０，０００	１，１９５，０００	１，２００，０００	１４６，２００	１，４４５，０００	１，４５０，０００	１８７，４００
９５０，０００	９５５，０００	１１０，７００	１，２００，０００	１，２０５，０００	１４７，０００	１，４５０，０００	１，４５５，０００	１８８，２００
９５５，０００	９６０，０００	１１１，４００	１，２０５，０００	１，２１０，０００	１４７，８００	１，４５５，０００	１，４６０，０００	１８９，０００
９６０，０００	９６５，０００	１１２，２００	１，２１０，０００	１，２１５，０００	１４８，６００	１，４６０，０００	１，４６５，０００	１８９，９００
９６５，０００	９７０，０００	１１２，９００	１，２１５，０００	１，２２０，０００	１４９，４００	１，４６５，０００	１，４７０，０００	１９０，７００
９７０，０００	９７５，０００	１１３，６００	１，２２０，０００	１，２２５，０００	１５０，３００	１，４７０，０００	１，４７５，０００	１９１，５００
９７５，０００	９８０，０００	１１４，３００	１，２２５，０００	１，２３０，０００	１５１，１００	１，４７５，０００	１，４８０，０００	１９２，３００
９８０，０００	９８５，０００	１１５，１００	１，２３０，０００	１，２３５，０００	１５１，９００	１，４８０，０００	１，４８５，０００	１９３，２００
９８５，０００	９９０，０００	１１５，８００	１，２３５，０００	１，２４０，０００	１５２，７００	１，４８５，０００	１，４９０，０００	１９４，０００
９９０，０００	９９５，０００	１１６，５００	１，２４０，０００	１，２４５，０００	１５３，６００	１，４９０，０００	１，４９５，０００	１９４，８００
９９５，０００	１，０００，０００	１１７，２００	１，２４５，０００	１，２５０，０００	１５４，４００	１，４９５，０００	１，５００，０００	１９５，６００
１，０００，０００	１，００５，０００	１１８，０００	１，２５０，０００	１，２５５，０００	１５５，２００	１，５００，０００	１，５０５，０００	１９６，５００
１，００５，０００	１，０１０，０００	１１８，７００	１，２５５，０００	１，２６０，０００	１５６，０００	１，５０５，０００	１，５１０，０００	１９７，３００
１，０１０，０００	１，０１５，０００	１１９，４００	１，２６０，０００	１，２６５，０００	１５６，９００	１，５１０，０００	１，５１５，０００	１９８，２００
１，０１５，０００	１，０２０，０００	１２０，１００	１，２６５，０００	１，２７０，０００	１５７，７００	１，５１５，０００	１，５２０，０００	１９９，０００
１，０２０，０００	１，０２５，０００	１２０，９００	１，２７０，０００	１，２７５，０００	１５８，５００	１，５２０，０００	１，５２５，０００	１９９，９００
１，０２５，０００	１，０３０，０００	１２１，６００	１，２７５，０００	１，２８０，０００	１５９，３００	１，５２５，０００	１，５３０，０００	２００，８００
１，０３０，０００	１，０３５，０００	１２２，３００	１，２８０，０００	１，２８５，０００	１６０，２００	１，５３０，０００	１，５３５，０００	２０１，６００
１，０３５，０００	１，０４０，０００	１２３，０００	１，２８５，０００	１，２９０，０００	１６１，０００	１，５３５，０００	１，５４０，０００	２０２，５００
１，０４０，０００	１，０４５，０００	１２３，８００	１，２９０，０００	１，２９５，０００	１６１，８００	１，５４０，０００	１，５４５，０００	２０３，３００
１，０４５，０００	１，０５０，０００	１２４，５００	１，２９５，０００	１，３００，０００	１６２，６００	１，５４５，０００	１，５５０，０００	２０４，２００
１，０５０，０００	１，０５５，０００	１２５，２００	１，３００，０００	１，３０５，０００	１６３，５００	１，５５０，０００	１，５５５，０００	２０５，１００
１，０５５，０００	１，０６０，０００	１２５，９００	１，３０５，０００	１，３１０，０００	１６４，３００	１，５５５，０００	１，５６０，０００	２０５，９００
１，０６０，０００	１，０６５，０００	１２６，７００	１，３１０，０００	１，３１５，０００	１６５，１００	１，５６０，０００	１，５６５，０００	２０６，８００
１，０６５，０００	１，０７０，０００	１２７，４００	１，３１５，０００	１，３２０，０００	１６５，９００	１，５６５，０００	１，５７０，０００	２０７，６００
１，０７０，０００	１，０７５，０００	１２８，１００	１，３２０，０００	１，３２５，０００	１６６，８００	１，５７０，０００	１，５７５，０００	２０８，５００
１，０７５，０００	１，０８０，０００	１２８，８００	１，３２５，０００	１，３３０，０００	１６７，６００	１，５７５，０００	１，５８０，０００	２０９，４００
１，０８０，０００	１，０８５，０００	１２９，６００	１，３３０，０００	１，３３５，０００	１６８，４００	１，５８０，０００	１，５８５，０００	２１０，２００
１，０８５，０００	１，０９０，０００	１３０，３００	１，３３５，０００	１，３４０，０００	１６９，２００	１，５８５，０００	１，５９０，０００	２１１，１００
１，０９０，０００	１，０９５，０００	１３１，０００	１，３４０，０００	１，３４５，０００	１７０，１００	１，５９０，０００	１，５９５，０００	２１１，９００
１，０９５，０００	１，１００，０００	１３１，７００	１，３４５，０００	１，３５０，０００	１７０，９００	１，５９５，０００	１，６００，０００	２１２，８００
１，１００，０００	１，１０５，０００	１３２，５００	１，３５０，０００	１，３５５，０００	１７１，７００	１，６００，０００	１，６０５，０００	２１３，７００

（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	税額	以上	未満	税額	以上	未満	税額
円	円	円	円	円	円	円	円	円
１，６０５，０００	１，６１０，０００	２１４，６００	１，８３０，０００	１，８３５，０００	２５６，７００	２，６００，０００	３，０００，０００	課税給与所得金額に２４．７％を乗じて算出した金額から２２２，７００円を控除した金額
１，６１０，０００	１，６１５，０００	２１５，５００	１，８３５，０００	１，８４０，０００	２５７，６００
１，６１５，０００	１，６２０，０００	２１６，５００	１，８４０，０００	１，８４５，０００	２５８，５００
１，６２０，０００	１，６２５，０００	２１７，４００	１，８４５，０００	１，８５０，０００	２５９，５００
１，６２５，０００	１，６３０，０００	２１８，３００	１，８５０，０００	１，８５５，０００	２６０，４００
１，６３０，０００	１，６３５，０００	２１９，３００	１，８５５，０００	１，８６０，０００	２６１，３００	３，０００，０００	３，２００，０００	課税給与所得金額に２５．５％を乗じて算出した金額から２４６，７００円を控除した金額
１，６３５，０００	１，６４０，０００	２２０，２００	１，８６０，０００	１，８６５，０００	２６２，３００
１，６４０，０００	１，６４５，０００	２２１，１００	１，８６５，０００	１，８７０，０００	２６３，２００
１，６４５，０００	１，６５０，０００	２２２，１００	１，８７０，０００	１，８７５，０００	２６４，１００
１，６５０，０００	１，６５５，０００	２２３，０００	１，８７５，０００	１，８８０，０００	２６５，１００
１，６５５，０００	１，６６０，０００	２２３，９００	１，８８０，０００	１，８８５，０００	２６６，０００	３，２００，０００	３，５００，０００	課税給与所得金額に２７．７％を乗じて算出した金額から３１７，１００円を控除した金額
１，６６０，０００	１，６６５，０００	２２４，９００	１，８８５，０００	１，８９０，０００	２６６，９００
１，６６５，０００	１，６７０，０００	２２５，８００	１，８９０，０００	１，８９５，０００	２６７，９００
１，６７０，０００	１，６７５，０００	２２６，７００	１，８９５，０００	１，９００，０００	２６８，８００
１，６７５，０００	１，６８０，０００	２２７，７００	１，９００，０００	１，９０５，０００	２６９，８００
１，６８０，０００	１，６８５，０００	２２８，６００	１，９０５，０００	１，９１０，０００	２７０，７００	３，５００，０００	３，８００，０００	課税給与所得金額に２８．７％を乗じて算出した金額から３５２，１００円を控除した金額
１，６８５，０００	１，６９０，０００	２２９，５００	１，９１０，０００	１，９１５，０００	２７１，６００
１，６９０，０００	１，６９５，０００	２３０，５００	１，９１５，０００	１，９２０，０００	２７２，６００
１，６９５，０００	１，７００，０００	２３１，４００	１，９２０，０００	１，９２５，０００	２７３，５００
１，７００，０００	１，７０５，０００	２３２，４００	１，９２５，０００	１，９３０，０００	２７４，４００
１，７０５，０００	１，７１０，０００	２３３，３００	１，９３０，０００	１，９３５，０００	２７５，４００	３，８００，０００	４，０００，０００	課税給与所得金額に３１％を乗じて算出した金額から４３９，５００円を控除した金額
１，７１０，０００	１，７１５，０００	２３４，２００	１，９３５，０００	１，９４０，０００	２７６，３００
１，７１５，０００	１，７２０，０００	２３５，２００	１，９４０，０００	１，９４５，０００	２７７，２００
１，７２０，０００	１，７２５，０００	２３６，１００	１，９４５，０００	１，９５０，０００	２７８，２００
１，７２５，０００	１，７３０，０００	２３７，０００	１，９５０，０００	１，９５５，０００	２７９，１００
１，７３０，０００	１，７３５，０００	２３８，０００	１，９５５，０００	１，９６０，０００	２８０，０００	４，０００，０００	４，２８２，０００	課税給与所得金額に３２％を乗じて算出した金額から４７９，５００円を控除した金額
１，７３５，０００	１，７４０，０００	２３８，９００	１，９６０，０００	１，９６５，０００	２８１，０００
１，７４０，０００	１，７４５，０００	２３９，８００	１，９６５，０００	１，９７０，０００	２８１，９００
１，７４５，０００	１，７５０，０００	２４０，８００	１，９７０，０００	１，９７５，０００	２８２，８００
１，７５０，０００	１，７５５，０００	２４１，７００	１，９７５，０００	１，９８０，０００	２８３，８００
１，７５５，０００	１，７６０，０００	２４２，６００	１，９８０，０００	１，９８５，０００	２８４，７００	４，２８２，０００円		８９０，７００円
１，７６０，０００	１，７６５，０００	２４３，６００	１，９８５，０００	１，９９０，０００	２８５，６００
１，７６５，０００	１，７７０，０００	２４４，５００	１，９９０，０００	１，９９５，０００	２８６，６００
１，７７０，０００	１，７７５，０００	２４５，４００	１，９９５，０００	２，０００，０００	２８７，５００
１，７７５，０００	１，７８０，０００	２４６，４００
１，７８０，０００	１，７８５，０００	２４７，３００	２，０００，０００	２，５００，０００	課税給与所得金額に２１．７％を乗じて算出した金額から１４５，５００円を控除した金額
１，７８５，０００	１，７９０，０００	２４８，２００
１，７９０，０００	１，７９５，０００	２４９，２００
１，７９５，０００	１，８００，０００	２５０，１００
１，８００，０００	１，８０５，０００	２５１，１００
１，８０５，０００	１，８１０，０００	２５２，０００	２，５００，０００	２，６００，０００	課税給与所得金額に２２．５％を乗じて算出した金額から１６５，５００円を控除した金額
１，８１０，０００	１，８１５，０００	２５２，９００
１，８１５，０００	１，８２０，０００	２５３，９００
１，８２０，０００	１，８２５，０００	２５４，８００
１，８２５，０００	１，８３０，０００	２５５，７００

（注）この表において「課税給与所得金額」とは、附則第三条第二項（昭和四十六年分の所得税の所得控除等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等掛金（新法第七十五条第一項（小規模企業共済等掛金控除）に規定する小規模企業共済等掛金をいう。）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１１５，０００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、１５５，０００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１１５，０００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、１５５，０００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、附則第三条第二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、附則第三条第二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二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。

附則別表第四の附表

（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	給与所得控除後の給与等の金額	以上	未満	給与所得控除後の給与等の金額	以上	未満	給与所得控除後の給与等の金額
円	円	円	円	円	円	円	円	円
１２３，８００円未満		０	２２０，０００	２２２，０００	７８，０００	３２０，０００	３２２，０００	１５８，０００
１２３，８００	１２４，０００	１，０００	２２２，０００	２２４，０００	７９，６００	３２２，０００	３２４，０００	１５９，６００
１２４，０００	１２６，０００	１，２００	２２４，０００	２２６，０００	８１，２００	３２４，０００	３２６，０００	１６１，２００
１２６，０００	１２８，０００	２，８００	２２６，０００	２２８，０００	８２，８００	３２６，０００	３２８，０００	１６２，８００
１２８，０００	１３０，０００	４，４００	２２８，０００	２３０，０００	８４，４００	３２８，０００	３３０，０００	１６４，４００
１３０，０００	１３２，０００	６，０００	２３０，０００	２３２，０００	８６，０００	３３０，０００	３３２，０００	１６６，０００
１３２，０００	１３４，０００	７，６００	２３２，０００	２３４，０００	８７，６００	３３２，０００	３３４，０００	１６７，６００
１３４，０００	１３６，０００	９，２００	２３４，０００	２３６，０００	８９，２００	３３４，０００	３３６，０００	１６９，２００
１３６，０００	１３８，０００	１０，８００	２３６，０００	２３８，０００	９０，８００	３３６，０００	３３８，０００	１７０，８００
１３８，０００	１４０，０００	１２，４００	２３８，０００	２４０，０００	９２，４００	３３８，０００	３４０，０００	１７２，４００
１４０，０００	１４２，０００	１４，０００	２４０，０００	２４２，０００	９４，０００	３４０，０００	３４２，０００	１７４，０００
１４２，０００	１４４，０００	１５，６００	２４２，０００	２４４，０００	９５，６００	３４２，０００	３４４，０００	１７５，６００
１４４，０００	１４６，０００	１７，２００	２４４，０００	２４６，０００	９７，２００	３４４，０００	３４６，０００	１７７，２００
１４６，０００	１４８，０００	１８，８００	２４６，０００	２４８，０００	９８，８００	３４６，０００	３４８，０００	１７８，８００
１４８，０００	１５０，０００	２０，４００	２４８，０００	２５０，０００	１００，４００	３４８，０００	３５０，０００	１８０，４００
１５０，０００	１５２，０００	２２，０００	２５０，０００	２５２，０００	１０２，０００	３５０，０００	３５２，０００	１８２，０００
１５２，０００	１５４，０００	２３，６００	２５２，０００	２５４，０００	１０３，６００	３５２，０００	３５４，０００	１８３，６００
１５４，０００	１５６，０００	２５，２００	２５４，０００	２５６，０００	１０５，２００	３５４，０００	３５６，０００	１８５，２００
１５６，０００	１５８，０００	２６，８００	２５６，０００	２５８，０００	１０６，８００	３５６，０００	３５８，０００	１８６，８００
１５８，０００	１６０，０００	２８，４００	２５８，０００	２６０，０００	１０８，４００	３５８，０００	３６０，０００	１８８，４００
１６０，０００	１６２，０００	３０，０００	２６０，０００	２６２，０００	１１０，０００	３６０，０００	３６２，０００	１９０，０００
１６２，０００	１６４，０００	３１，６００	２６２，０００	２６４，０００	１１１，６００	３６２，０００	３６４，０００	１９１，６００
１６４，０００	１６６，０００	３３，２００	２６４，０００	２６６，０００	１１３，２００	３６４，０００	３６６，０００	１９３，２００
１６６，０００	１６８，０００	３４，８００	２６６，０００	２６８，０００	１１４，８００	３６６，０００	３６８，０００	１９４，８００
１６８，０００	１７０，０００	３６，４００	２６８，０００	２７０，０００	１１６，４００	３６８，０００	３７０，０００	１９６，４００
１７０，０００	１７２，０００	３８，０００	２７０，０００	２７２，０００	１１８，０００	３７０，０００	３７２，０００	１９８，０００
１７２，０００	１７４，０００	３９，６００	２７２，０００	２７４，０００	１１９，６００	３７２，０００	３７４，０００	１９９，６００
１７４，０００	１７６，０００	４１，２００	２７４，０００	２７６，０００	１２１，２００	３７４，０００	３７６，０００	２０１，２００
１７６，０００	１７８，０００	４２，８００	２７６，０００	２７８，０００	１２２，８００	３７６，０００	３７８，０００	２０２，８００
１７８，０００	１８０，０００	４４，４００	２７８，０００	２８０，０００	１２４，４００	３７８，０００	３８０，０００	２０４，４００
１８０，０００	１８２，０００	４６，０００	２８０，０００	２８２，０００	１２６，０００	３８０，０００	３８２，０００	２０６，０００
１８２，０００	１８４，０００	４７，６００	２８２，０００	２８４，０００	１２７，６００	３８２，０００	３８４，０００	２０７，６００
１８４，０００	１８６，０００	４９，２００	２８４，０００	２８６，０００	１２９，２００	３８４，０００	３８６，０００	２０９，２００
１８６，０００	１８８，０００	５０，８００	２８６，０００	２８８，０００	１３０，８００	３８６，０００	３８８，０００	２１０，８００
１８８，０００	１９０，０００	５２，４００	２８８，０００	２９０，０００	１３２，４００	３８８，０００	３９０，０００	２１２，４００
１９０，０００	１９２，０００	５４，０００	２９０，０００	２９２，０００	１３４，０００	３９０，０００	３９２，０００	２１４，０００
１９２，０００	１９４，０００	５５，６００	２９２，０００	２９４，０００	１３５，６００	３９２，０００	３９４，０００	２１５，６００
１９４，０００	１９６，０００	５７，２００	２９４，０００	２９６，０００	１３７，２００	３９４，０００	３９６，０００	２１７，２００
１９６，０００	１９８，０００	５８，８００	２９６，０００	２９８，０００	１３８，８００	３９６，０００	３９８，０００	２１８，８００
１９８，０００	２００，０００	６０，４００	２９８，０００	３００，０００	１４０，４００	３９８，０００	４００，０００	２２０，４００
２００，０００	２０２，０００	６２，０００	３００，０００	３０２，０００	１４２，０００	４００，０００	４０２，０００	２２２，０００
２０２，０００	２０４，０００	６３，６００	３０２，０００	３０４，０００	１４３，６００	４０２，０００	４０４，０００	２２３，６００
２０４，０００	２０６，０００	６５，２００	３０４，０００	３０６，０００	１４５，２００	４０４，０００	４０６，０００	２２５，２００
２０６，０００	２０８，０００	６６，８００	３０６，０００	３０８，０００	１４６，８００	４０６，０００	４０８，０００	２２６，８００
２０８，０００	２１０，０００	６８，４００	３０８，０００	３１０，０００	１４８，４００	４０８，０００	４１０，０００	２２８，４００
２１０，０００	２１２，０００	７０，０００	３１０，０００	３１２，０００	１５０，０００	４１０，０００	４１２，０００	２３０，０００
２１２，０００	２１４，０００	７１，６００	３１２，０００	３１４，０００	１５１，６００	４１２，０００	４１４，０００	２３１，６００
２１４，０００	２１６，０００	７３，２００	３１４，０００	３１６，０００	１５３，２００	４１４，０００	４１６，０００	２３３，２００
２１６，０００	２１８，０００	７４，８００	３１６，０００	３１８，０００	１５４，８００	４１６，０００	４１８，０００	２３４，８００
２１８，０００	２２０，０００	７６，４００	３１８，０００	３２０，０００	１５６，４００	４１８，０００	４２０，０００	２３６，４００

（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	給与所得控除後の給与等の金額	以上	未満	給与所得控除後の給与等の金額	以上	未満	給与所得控除後の給与等の金額
円	円	円	円	円	円	円	円	円
４２０，０００	４２２，０００	２３８，０００	５２０，０００	５２２，０００	３１８，０００	６２０，０００	６２２，０００	３９８，０００
４２２，０００	４２４，０００	２３９，６００	５２２，０００	５２４，０００	３１９，６００	６２２，０００	６２４，０００	３９９，６００
４２４，０００	４２６，０００	２４１，２００	５２４，０００	５２６，０００	３２１，２００	６２４，０００	６２６，０００	４０１，２００
４２６，０００	４２８，０００	２４２，８００	５２６，０００	５２８，０００	３２２，８００	６２６，０００	６２８，０００	４０２，８００
４２８，０００	４３０，０００	２４４，４００	５２８，０００	５３０，０００	３２４，４００	６２８，０００	６３０，０００	４０４，４００
４３０，０００	４３２，０００	２４６，０００	５３０，０００	５３２，０００	３２６，０００	６３０，０００	６３２，０００	４０６，０００
４３２，０００	４３４，０００	２４７，６００	５３２，０００	５３４，０００	３２７，６００	６３２，０００	６３４，０００	４０７，６００
４３４，０００	４３６，０００	２４９，２００	５３４，０００	５３６，０００	３２９，２００	６３４，０００	６３６，０００	４０９，２００
４３６，０００	４３８，０００	２５０，８００	５３６，０００	５３８，０００	３３０，８００	６３６，０００	６３８，０００	４１０，８００
４３８，０００	４４０，０００	２５２，４００	５３８，０００	５４０，０００	３３２，４００	６３８，０００	６４０，０００	４１２，４００
４４０，０００	４４２，０００	２５４，０００	５４０，０００	５４２，０００	３３４，０００	６４０，０００	６４２，０００	４１４，０００
４４２，０００	４４４，０００	２５５，６００	５４２，０００	５４４，０００	３３５，６００	６４２，０００	６４４，０００	４１５，６００
４４４，０００	４４６，０００	２５７，２００	５４４，０００	５４６，０００	３３７，２００	６４４，０００	６４６，０００	４１７，２００
４４６，０００	４４８，０００	２５８，８００	５４６，０００	５４８，０００	３３８，８００	６４６，０００	６４８，０００	４１８，８００
４４８，０００	４５０，０００	２６０，４００	５４８，０００	５５０，０００	３４０，４００	６４８，０００	６５０，０００	４２０，４００
４５０，０００	４５２，０００	２６２，０００	５５０，０００	５５２，０００	３４２，０００	６５０，０００	６５２，０００	４２２，０００
４５２，０００	４５４，０００	２６３，６００	５５２，０００	５５４，０００	３４３，６００	６５２，０００	６５４，０００	４２３，６００
４５４，０００	４５６，０００	２６５，２００	５５４，０００	５５６，０００	３４５，２００	６５４，０００	６５６，０００	４２５，２００
４５６，０００	４５８，０００	２６６，８００	５５６，０００	５５８，０００	３４６，８００	６５６，０００	６５８，０００	４２６，８００
４５８，０００	４６０，０００	２６８，４００	５５８，０００	５６０，０００	３４８，４００	６５８，０００	６６０，０００	４２８，４００
４６０，０００	４６２，０００	２７０，０００	５６０，０００	５６２，０００	３５０，０００	６６０，０００	６６２，０００	４３０，０００
４６２，０００	４６４，０００	２７１，６００	５６２，０００	５６４，０００	３５１，６００	６６２，０００	６６４，０００	４３１，６００
４６４，０００	４６６，０００	２７３，２００	５６４，０００	５６６，０００	３５３，２００	６６４，０００	６６６，０００	４３３，２００
４６６，０００	４６８，０００	２７４，８００	５６６，０００	５６８，０００	３５４，８００	６６６，０００	６６８，０００	４３４，８００
４６８，０００	４７０，０００	２７６，４００	５６８，０００	５７０，０００	３５６，４００	６６８，０００	６７０，０００	４３６，４００
４７０，０００	４７２，０００	２７８，０００	５７０，０００	５７２，０００	３５８，０００	６７０，０００	６７２，０００	４３８，０００
４７２，０００	４７４，０００	２７９，６００	５７２，０００	５７４，０００	３５９，６００	６７２，０００	６７４，０００	４３９，６００
４７４，０００	４７６，０００	２８１，２００	５７４，０００	５７６，０００	３６１，２００	６７４，０００	６７６，０００	４４１，２００
４７６，０００	４７８，０００	２８２，８００	５７６，０００	５７８，０００	３６２，８００	６７６，０００	６７８，０００	４４２，８００
４７８，０００	４８０，０００	２８４，４００	５７８，０００	５８０，０００	３６４，４００	６７８，０００	６８０，０００	４４４，４００
４８０，０００	４８２，０００	２８６，０００	５８０，０００	５８２，０００	３６６，０００	６８０，０００	６８２，０００	４４６，０００
４８２，０００	４８４，０００	２８７，６００	５８２，０００	５８４，０００	３６７，６００	６８２，０００	６８４，０００	４４７，６００
４８４，０００	４８６，０００	２８９，２００	５８４，０００	５８６，０００	３６９，２００	６８４，０００	６８６，０００	４４９，２００
４８６，０００	４８８，０００	２９０，８００	５８６，０００	５８８，０００	３７０，８００	６８６，０００	６８８，０００	４５０，８００
４８８，０００	４９０，０００	２９２，４００	５８８，０００	５９０，０００	３７２，４００	６８８，０００	６９０，０００	４５２，４００
４９０，０００	４９２，０００	２９４，０００	５９０，０００	５９２，０００	３７４，０００	６９０，０００	６９２，０００	４５４，０００
４９２，０００	４９４，０００	２９５，６００	５９２，０００	５９４，０００	３７５，６００	６９２，０００	６９４，０００	４５５，６００
４９４，０００	４９６，０００	２９７，２００	５９４，０００	５９６，０００	３７７，２００	６９４，０００	６９６，０００	４５７，２００
４９６，０００	４９８，０００	２９８，８００	５９６，０００	５９８，０００	３７８，８００	６９６，０００	６９８，０００	４５８，８００
４９８，０００	５００，０００	３００，４００	５９８，０００	６００，０００	３８０，４００	６９８，０００	７００，０００	４６０，４００
５００，０００	５０２，０００	３０２，０００	６００，０００	６０２，０００	３８２，０００	７００，０００	７０２，０００	４６２，０００
５０２，０００	５０４，０００	３０３，６００	６０２，０００	６０４，０００	３８３，６００	７０２，０００	７０４，０００	４６３，６００
５０４，０００	５０６，０００	３０５，２００	６０４，０００	６０６，０００	３８５，２００	７０４，０００	７０６，０００	４６５，２００
５０６，０００	５０８，０００	３０６，８００	６０６，０００	６０８，０００	３８６，８００	７０６，０００	７０８，０００	４６６，８００
５０８，０００	５１０，０００	３０８，４００	６０８，０００	６１０，０００	３８８，４００	７０８，０００	７１０，０００	４６８，４００
５１０，０００	５１２，０００	３１０，０００	６１０，０００	６１２，０００	３９０，０００	７１０，０００	７１２，０００	４７０，０００
５１２，０００	５１４，０００	３１１，６００	６１２，０００	６１４，０００	３９１，６００	７１２，０００	７１４，０００	４７１，６００
５１４，０００	５１６，０００	３１３，２００	６１４，０００	６１６，０００	３９３，２００	７１４，０００	７１６，０００	４７３，２００
５１６，０００	５１８，０００	３１４，８００	６１６，０００	６１８，０００	３９４，８００	７１６，０００	７１８，０００	４７４，８００
５１８，０００	５２０，０００	３１６，４００	６１８，０００	６２０，０００	３９６，４００	７１８，０００	７２０，０００	４７６，４００

（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	給与所得控除後の給与等の金額	以上	未満	給与所得控除後の給与等の金額	以上	未満	給与所得控除後の給与等の金額
円	円	円	円	円	円	円	円	円
７２０，０００	７２２，０００	４７８，０００	８２０，０００	８２２，０００	５５８，０００	９２０，０００	９２２，０００	６３８，０００
７２２，０００	７２４，０００	４７９，６００	８２２，０００	８２４，０００	５５９，６００	９２２，０００	９２４，０００	６３９，６００
７２４，０００	７２６，０００	４８１，２００	８２４，０００	８２６，０００	５６１，２００	９２４，０００	９２６，０００	６４１，２００
７２６，０００	７２８，０００	４８２，８００	８２６，０００	８２８，０００	５６２，８００	９２６，０００	９２８，０００	６４２，８００
７２８，０００	７３０，０００	４８４，４００	８２８，０００	８３０，０００	５６４，４００	９２８，０００	９３０，０００	６４４，４００
７３０，０００	７３２，０００	４８６，０００	８３０，０００	８３２，０００	５６６，０００	９３０，０００	９３２，０００	６４６，０００
７３２，０００	７３４，０００	４８７，６００	８３２，０００	８３４，０００	５６７，６００	９３２，０００	９３４，０００	６４７，６００
７３４，０００	７３６，０００	４８９，２００	８３４，０００	８３６，０００	５６９，２００	９３４，０００	９３６，０００	６４９，２００
７３６，０００	７３８，０００	４９０，８００	８３６，０００	８３８，０００	５７０，８００	９３６，０００	９３８，０００	６５０，８００
７３８，０００	７４０，０００	４９２，４００	８３８，０００	８４０，０００	５７２，４００	９３８，０００	９４０，０００	６５２，４００
７４０，０００	７４２，０００	４９４，０００	８４０，０００	８４２，０００	５７４，０００	９４０，０００	９４２，０００	６５４，０００
７４２，０００	７４４，０００	４９５，６００	８４２，０００	８４４，０００	５７５，６００	９４２，０００	９４４，０００	６５５，６００
７４４，０００	７４６，０００	４９７，２００	８４４，０００	８４６，０００	５７７，２００	９４４，０００	９４６，０００	６５７，２００
７４６，０００	７４８，０００	４９８，８００	８４６，０００	８４８，０００	５７８，８００	９４６，０００	９４８，０００	６５８，８００
７４８，０００	７５０，０００	５００，４００	８４８，０００	８５０，０００	５８０，４００	９４８，０００	９５０，０００	６６０，４００
７５０，０００	７５２，０００	５０２，０００	８５０，０００	８５２，０００	５８２，０００	９５０，０００	９５２，０００	６６２，０００
７５２，０００	７５４，０００	５０３，６００	８５２，０００	８５４，０００	５８３，６００	９５２，０００	９５４，０００	６６３，６００
７５４，０００	７５６，０００	５０５，２００	８５４，０００	８５６，０００	５８５，２００	９５４，０００	９５６，０００	６６５，２００
７５６，０００	７５８，０００	５０６，８００	８５６，０００	８５８，０００	５８６，８００	９５６，０００	９５８，０００	６６６，８００
７５８，０００	７６０，０００	５０８，４００	８５８，０００	８６０，０００	５８８，４００	９５８，０００	９６０，０００	６６８，４００
７６０，０００	７６２，０００	５１０，０００	８６０，０００	８６２，０００	５９０，０００	９６０，０００	９６２，０００	６７０，０００
７６２，０００	７６４，０００	５１１，６００	８６２，０００	８６４，０００	５９１，６００	９６２，０００	９６４，０００	６７１，６００
７６４，０００	７６６，０００	５１３，２００	８６４，０００	８６６，０００	５９３，２００	９６４，０００	９６６，０００	６７３，２００
７６６，０００	７６８，０００	５１４，８００	８６６，０００	８６８，０００	５９４，８００	９６６，０００	９６８，０００	６７４，８００
７６８，０００	７７０，０００	５１６，４００	８６８，０００	８７０，０００	５９６，４００	９６８，０００	９７０，０００	６７６，４００
７７０，０００	７７２，０００	５１８，０００	８７０，０００	８７２，０００	５９８，０００	９７０，０００	９７２，０００	６７８，０００
７７２，０００	７７４，０００	５１９，６００	８７２，０００	８７４，０００	５９９，６００	９７２，０００	９７４，０００	６７９，６００
７７４，０００	７７６，０００	５２１，２００	８７４，０００	８７６，０００	６０１，２００	９７４，０００	９７６，０００	６８１，２００
７７６，０００	７７８，０００	５２２，８００	８７６，０００	８７８，０００	６０２，８００	９７６，０００	９７８，０００	６８２，８００
７７８，０００	７８０，０００	５２４，４００	８７８，０００	８８０，０００	６０４，４００	９７８，０００	９８０，０００	６８４，４００
７８０，０００	７８２，０００	５２６，０００	８８０，０００	８８２，０００	６０６，０００	９８０，０００	９８２，０００	６８６，０００
７８２，０００	７８４，０００	５２７，６００	８８２，０００	８８４，０００	６０７，６００	９８２，０００	９８４，０００	６８７，６００
７８４，０００	７８６，０００	５２９，２００	８８４，０００	８８６，０００	６０９，２００	９８４，０００	９８６，０００	６８９，２００
７８６，０００	７８８，０００	５３０，８００	８８６，０００	８８８，０００	６１０，８００	９８６，０００	９８８，０００	６９０，８００
７８８，０００	７９０，０００	５３２，４００	８８８，０００	８９０，０００	６１２，４００	９８８，０００	９９０，０００	６９２，４００
７９０，０００	７９２，０００	５３４，０００	８９０，０００	８９２，０００	６１４，０００	９９０，０００	９９２，０００	６９４，０００
７９２，０００	７９４，０００	５３５，６００	８９２，０００	８９４，０００	６１５，６００	９９２，０００	９９４，０００	６９５，６００
７９４，０００	７９６，０００	５３７，２００	８９４，０００	８９６，０００	６１７，２００	９９４，０００	９９６，０００	６９７，２００
７９６，０００	７９８，０００	５３８，８００	８９６，０００	８９８，０００	６１８，８００	９９６，０００	９９８，０００	６９８，８００
７９８，０００	８００，０００	５４０，４００	８９８，０００	９００，０００	６２０，４００	９９８，０００	１，０００，０００	７００，４００
８００，０００	８０２，０００	５４２，０００	９００，０００	９０２，０００	６２２，０００	１，０００，０００	１，００２，０００	７０２，０００
８０２，０００	８０４，０００	５４３，６００	９０２，０００	９０４，０００	６２３，６００	１，００２，０００	１，００４，０００	７０３，６００
８０４，０００	８０６，０００	５４５，２００	９０４，０００	９０６，０００	６２５，２００	１，００４，０００	１，００６，０００	７０５，２００
８０６，０００	８０８，０００	５４６，８００	９０６，０００	９０８，０００	６２６，８００	１，００６，０００	１，００８，０００	７０６，８００
８０８，０００	８１０，０００	５４８，４００	９０８，０００	９１０，０００	６２８，４００	１，００８，０００	１，０１０，０００	７０８，４００
８１０，０００	８１２，０００	５５０，０００	９１０，０００	９１２，０００	６３０，０００	１，０１０，０００	１，０１２，０００	７１０，０００
８１２，０００	８１４，０００	５５１，６００	９１２，０００	９１４，０００	６３１，６００	１，０１２，０００	１，０１４，０００	７１１，６００
８１４，０００	８１６，０００	５５３，２００	９１４，０００	９１６，０００	６３３，２００	１，０１４，０００	１，０１６，０００	７１３，２００
８１６，０００	８１８，０００	５５４，８００	９１６，０００	９１８，０００	６３４，８００	１，０１６，０００	１，０１８，０００	７１４，８００
８１８，０００	８２０，０００	５５６，４００	９１８，０００	９２０，０００	６３６，４００	１，０１８，０００	１，０２０，０００	７１６，４００

（四）

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	給与所得控除後の給与等の金額	以上	未満	給与所得控除後の給与等の金額	以上	未満	給与所得控除後の給与等の金額
円	円	円	円	円	円	円	円	円
１，０２０，０００	１，０２２，０００	７１８，０００	１，１２０，０００	１，１２２，０００	７９８，０００	１，２２０，０００	１，２２２，０００	８８７，７５０
１，０２２，０００	１，０２４，０００	７１９，６００	１，１２２，０００	１，１２４，０００	７９９，６００	１，２２２，０００	１，２２４，０００	８８９，５５０
１，０２４，０００	１，０２６，０００	７２１，２００	１，１２４，０００	１，１２６，０００	８０１，３５０	１，２２４，０００	１，２２６，０００	８９１，３５０
１，０２６，０００	１，０２８，０００	７２２，８００	１，１２６，０００	１，１２８，０００	８０３，１５０	１，２２６，０００	１，２２８，０００	８９３，１５０
１，０２８，０００	１，０３０，０００	７２４，４００	１，１２８，０００	１，１３０，０００	８０４，９５０	１，２２８，０００	１，２３０，０００	８９４，９５０
１，０３０，０００	１，０３２，０００	７２６，０００	１，１３０，０００	１，１３２，０００	８０６，７５０	１，２３０，０００	１，２３２，０００	８９６，７５０
１，０３２，０００	１，０３４，０００	７２７，６００	１，１３２，０００	１，１３４，０００	８０８，５５０	１，２３２，０００	１，２３４，０００	８９８，５５０
１，０３４，０００	１，０３６，０００	７２９，２００	１，１３４，０００	１，１３６，０００	８１０，３５０	１，２３４，０００	１，２３６，０００	９００，３５０
１，０３６，０００	１，０３８，０００	７３０，８００	１，１３６，０００	１，１３８，０００	８１２，１５０	１，２３６，０００	１，２３８，０００	９０２，１５０
１，０３８，０００	１，０４０，０００	７３２，４００	１，１３８，０００	１，１４０，０００	８１３，９５０	１，２３８，０００	１，２４０，０００	９０３，９５０
１，０４０，０００	１，０４２，０００	７３４，０００	１，１４０，０００	１，１４２，０００	８１５，７５０	１，２４０，０００	１，２４２，０００	９０５，７５０
１，０４２，０００	１，０４４，０００	７３５，６００	１，１４２，０００	１，１４４，０００	８１７，５５０	１，２４２，０００	１，２４４，０００	９０７，５５０
１，０４４，０００	１，０４６，０００	７３７，２００	１，１４４，０００	１，１４６，０００	８１９，３５０	１，２４４，０００	１，２４６，０００	９０９，３５０
１，０４６，０００	１，０４８，０００	７３８，８００	１，１４６，０００	１，１４８，０００	８２１，１５０	１，２４６，０００	１，２４８，０００	９１１，１５０
１，０４８，０００	１，０５０，０００	７４０，４００	１，１４８，０００	１，１５０，０００	８２２，９５０	１，２４８，０００	１，２５０，０００	９１２，９５０
１，０５０，０００	１，０５２，０００	７４２，０００	１，１５０，０００	１，１５２，０００	８２４，７５０	１，２５０，０００	１，２５２，０００	９１４，７５０
１，０５２，０００	１，０５４，０００	７４３，６００	１，１５２，０００	１，１５４，０００	８２６，５５０	１，２５２，０００	１，２５４，０００	９１６，５５０
１，０５４，０００	１，０５６，０００	７４５，２００	１，１５４，０００	１，１５６，０００	８２８，３５０	１，２５４，０００	１，２５６，０００	９１８，３５０
１，０５６，０００	１，０５８，０００	７４６，８００	１，１５６，０００	１，１５８，０００	８３０，１５０	１，２５６，０００	１，２５８，０００	９２０，１５０
１，０５８，０００	１，０６０，０００	７４８，４００	１，１５８，０００	１，１６０，０００	８３１，９５０	１，２５８，０００	１，２６０，０００	９２１，９５０
１，０６０，０００	１，０６２，０００	７５０，０００	１，１６０，０００	１，１６２，０００	８３３，７５０	１，２６０，０００	１，２６２，０００	９２３，７５０
１，０６２，０００	１，０６４，０００	７５１，６００	１，１６２，０００	１，１６４，０００	８３５，５５０	１，２６２，０００	１，２６４，０００	９２５，５５０
１，０６４，０００	１，０６６，０００	７５３，２００	１，１６４，０００	１，１６６，０００	８３７，３５０	１，２６４，０００	１，２６６，０００	９２７，３５０
１，０６６，０００	１，０６８，０００	７５４，８００	１，１６６，０００	１，１６８，０００	８３９，１５０	１，２６６，０００	１，２６８，０００	９２９，１５０
１，０６８，０００	１，０７０，０００	７５６，４００	１，１６８，０００	１，１７０，０００	８４０，９５０	１，２６８，０００	１，２７０，０００	９３０，９５０
１，０７０，０００	１，０７２，０００	７５８，０００	１，１７０，０００	１，１７２，０００	８４２，７５０	１，２７０，０００	１，２７２，０００	９３２，７５０
１，０７２，０００	１，０７４，０００	７５９，６００	１，１７２，０００	１，１７４，０００	８４４，５５０	１，２７２，０００	１，２７４，０００	９３４，５５０
１，０７４，０００	１，０７６，０００	７６１，２００	１，１７４，０００	１，１７６，０００	８４６，３５０	１，２７４，０００	１，２７６，０００	９３６，３５０
１，０７６，０００	１，０７８，０００	７６２，８００	１，１７６，０００	１，１７８，０００	８４８，１５０	１，２７６，０００	１，２７８，０００	９３８，１５０
１，０７８，０００	１，０８０，０００	７６４，４００	１，１７８，０００	１，１８０，０００	８４９，９５０	１，２７８，０００	１，２８０，０００	９３９，９５０
１，０８０，０００	１，０８２，０００	７６６，０００	１，１８０，０００	１，１８２，０００	８５１，７５０	１，２８０，０００	１，２８２，０００	９４１，７５０
１，０８２，０００	１，０８４，０００	７６７，６００	１，１８２，０００	１，１８４，０００	８５３，５５０	１，２８２，０００	１，２８４，０００	９４３，５５０
１，０８４，０００	１，０８６，０００	７６９，２００	１，１８４，０００	１，１８６，０００	８５５，３５０	１，２８４，０００	１，２８６，０００	９４５，３５０
１，０８６，０００	１，０８８，０００	７７０，８００	１，１８６，０００	１，１８８，０００	８５７，１５０	１，２８６，０００	１，２８８，０００	９４７，１５０
１，０８８，０００	１，０９０，０００	７７２，４００	１，１８８，０００	１，１９０，０００	８５８，９５０	１，２８８，０００	１，２９０，０００	９４８，９５０
１，０９０，０００	１，０９２，０００	７７４，０００	１，１９０，０００	１，１９２，０００	８６０，７５０	１，２９０，０００	１，２９２，０００	９５０，７５０
１，０９２，０００	１，０９４，０００	７７５，６００	１，１９２，０００	１，１９４，０００	８６２，５５０	１，２９２，０００	１，２９４，０００	９５２，５５０
１，０９４，０００	１，０９６，０００	７７７，２００	１，１９４，０００	１，１９６，０００	８６４，３５０	１，２９４，０００	１，２９６，０００	９５４，３５０
１，０９６，０００	１，０９８，０００	７７８，８００	１，１９６，０００	１，１９８，０００	８６６，１５０	１，２９６，０００	１，２９８，０００	９５６，１５０
１，０９８，０００	１，１００，０００	７８０，４００	１，１９８，０００	１，２００，０００	８６７，９５０	１，２９８，０００	１，３００，０００	９５７，９５０
１，１００，０００	１，１０２，０００	７８２，０００	１，２００，０００	１，２０２，０００	８６９，７５０	１，３００，０００	１，３０２，０００	９５９，７５０
１，１０２，０００	１，１０４，０００	７８３，６００	１，２０２，０００	１，２０４，０００	８７１，５５０	１，３０２，０００	１，３０４，０００	９６１，５５０
１，１０４，０００	１，１０６，０００	７８５，２００	１，２０４，０００	１，２０６，０００	８７３，３５０	１，３０４，０００	１，３０６，０００	９６３，３５０
１，１０６，０００	１，１０８，０００	７８６，８００	１，２０６，０００	１，２０８，０００	８７５，１５０	１，３０６，０００	１，３０８，０００	９６５，１５０
１，１０８，０００	１，１１０，０００	７８８，４００	１，２０８，０００	１，２１０，０００	８７６，９５０	１，３０８，０００	１，３１０，０００	９６６，９５０
１，１１０，０００	１，１１２，０００	７９０，０００	１，２１０，０００	１，２１２，０００	８７８，７５０	１，３１０，０００	１，３１２，０００	９６８，７５０
１，１１２，０００	１，１１４，０００	７９１，６００	１，２１２，０００	１，２１４，０００	８８０，５５０	１，３１２，０００	１，３１４，０００	９７０，５５０
１，１１４，０００	１，１１６，０００	７９３，２００	１，２１４，０００	１，２１６，０００	８８２，３５０	１，３１４，０００	１，３１６，０００	９７２，３５０
１，１１６，０００	１，１１８，０００	７９４，８００	１，２１６，０００	１，２１８，０００	８８４，１５０	１，３１６，０００	１，３１８，０００	９７４，１５０
１，１１８，０００	１，１２０，０００	７９６，４００	１，２１８，０００	１，２２０，０００	８８５，９５０	１，３１８，０００	１，３２０，０００	９７５，９５０

（五）

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	給与所得控除後の給与等の金額	以上	未満	給与所得控除後の給与等の金額	以上	未満	給与所得控除後の給与等の金額
円	円	円	円	円	円	円	円	円
１，３２０，０００	１，３２２，０００	９７７，７５０	１，４２０，０００	１，４２２，０００	１，０６７，７５０	１，５２０，０００	１，５２２，０００	１，１５７，７５０
１，３２２，０００	１，３２４，０００	９７９，５５０	１，４２２，０００	１，４２４，０００	１，０６９，５５０	１，５２２，０００	１，５２４，０００	１，１５９，５５０
１，３２４，０００	１，３２６，０００	９８１，３５０	１，４２４，０００	１，４２６，０００	１，０７１，３５０	１，５２４，０００	１，５２６，０００	１，１６１，３５０
１，３２６，０００	１，３２８，０００	９８３，１５０	１，４２６，０００	１，４２８，０００	１，０７３，１５０	１，５２６，０００	１，５２８，０００	１，１６３，１５０
１，３２８，０００	１，３３０，０００	９８４，９５０	１，４２８，０００	１，４３０，０００	１，０７４，９５０	１，５２８，０００	１，５３０，０００	１，１６４，９５０
１，３３０，０００	１，３３２，０００	９８６，７５０	１，４３０，０００	１，４３２，０００	１，０７６，７５０	１，５３０，０００	１，５３２，０００	１，１６６，７５０
１，３３２，０００	１，３３４，０００	９８８，５５０	１，４３２，０００	１，４３４，０００	１，０７８，５５０	１，５３２，０００	１，５３４，０００	１，１６８，５５０
１，３３４，０００	１，３３６，０００	９９０，３５０	１，４３４，０００	１，４３６，０００	１，０８０，３５０	１，５３４，０００	１，５３６，０００	１，１７０，３５０
１，３３６，０００	１，３３８，０００	９９２，１５０	１，４３６，０００	１，４３８，０００	１，０８２，１５０	１，５３６，０００	１，５３８，０００	１，１７２，１５０
１，３３８，０００	１，３４０，０００	９９３，９５０	１，４３８，０００	１，４４０，０００	１，０８３，９５０	１，５３８，０００	１，５４０，０００	１，１７３，９５０
１，３４０，０００	１，３４２，０００	９９５，７５０	１，４４０，０００	１，４４２，０００	１，０８５，７５０	１，５４０，０００	１，５４２，０００	１，１７５，７５０
１，３４２，０００	１，３４４，０００	９９７，５５０	１，４４２，０００	１，４４４，０００	１，０８７，５５０	１，５４２，０００	１，５４４，０００	１，１７７，５５０
１，３４４，０００	１，３４６，０００	９９９，３５０	１，４４４，０００	１，４４６，０００	１，０８９，３５０	１，５４４，０００	１，５４６，０００	１，１７９，３５０
１，３４６，０００	１，３４８，０００	１，００１，１５０	１，４４６，０００	１，４４８，０００	１，０９１，１５０	１，５４６，０００	１，５４８，０００	１，１８１，１５０
１，３４８，０００	１，３５０，０００	１，００２，９５０	１，４４８，０００	１，４５０，０００	１，０９２，９５０	１，５４８，０００	１，５５０，０００	１，１８２，９５０
１，３５０，０００	１，３５２，０００	１，００４，７５０	１，４５０，０００	１，４５２，０００	１，０９４，７５０	１，５５０，０００	１，５５２，０００	１，１８４，７５０
１，３５２，０００	１，３５４，０００	１，００６，５５０	１，４５２，０００	１，４５４，０００	１，０９６，５５０	１，５５２，０００	１，５５４，０００	１，１８６，５５０
１，３５４，０００	１，３５６，０００	１，００８，３５０	１，４５４，０００	１，４５６，０００	１，０９８，３５０	１，５５４，０００	１，５５６，０００	１，１８８，３５０
１，３５６，０００	１，３５８，０００	１，０１０，１５０	１，４５６，０００	１，４５８，０００	１，１００，１５０	１，５５６，０００	１，５５８，０００	１，１９０，１５０
１，３５８，０００	１，３６０，０００	１，０１１，９５０	１，４５８，０００	１，４６０，０００	１，１０１，９５０	１，５５８，０００	１，５６０，０００	１，１９１，９５０
１，３６０，０００	１，３６２，０００	１，０１３，７５０	１，４６０，０００	１，４６２，０００	１，１０３，７５０	１，５６０，０００	１，５６２，０００	１，１９３，７５０
１，３６２，０００	１，３６４，０００	１，０１５，５５０	１，４６２，０００	１，４６４，０００	１，１０５，５５０	１，５６２，０００	１，５６４，０００	１，１９５，５５０
１，３６４，０００	１，３６６，０００	１，０１７，３５０	１，４６４，０００	１，４６６，０００	１，１０７，３５０	１，５６４，０００	１，５６６，０００	１，１９７，３５０
１，３６６，０００	１，３６８，０００	１，０１９，１５０	１，４６６，０００	１，４６８，０００	１，１０９，１５０	１，５６６，０００	１，５６８，０００	１，１９９，１５０
１，３６８，０００	１，３７０，０００	１，０２０，９５０	１，４６８，０００	１，４７０，０００	１，１１０，９５０	１，５６８，０００	１，５７０，０００	１，２００，９５０
１，３７０，０００	１，３７２，０００	１，０２２，７５０	１，４７０，０００	１，４７２，０００	１，１１２，７５０	１，５７０，０００	１，５７２，０００	１，２０２，７５０
１，３７２，０００	１，３７４，０００	１，０２４，５５０	１，４７２，０００	１，４７４，０００	１，１１４，５５０	１，５７２，０００	１，５７４，０００	１，２０４，５５０
１，３７４，０００	１，３７６，０００	１，０２６，３５０	１，４７４，０００	１，４７６，０００	１，１１６，３５０	１，５７４，０００	１，５７６，０００	１，２０６，３５０
１，３７６，０００	１，３７８，０００	１，０２８，１５０	１，４７６，０００	１，４７８，０００	１，１１８，１５０	１，５７６，０００	１，５７８，０００	１，２０８，１５０
１，３７８，０００	１，３８０，０００	１，０２９，９５０	１，４７８，０００	１，４８０，０００	１，１１９，９５０	１，５７８，０００	１，５８０，０００	１，２０９，９５０
１，３８０，０００	１，３８２，０００	１，０３１，７５０	１，４８０，０００	１，４８２，０００	１，１２１，７５０	１，５８０，０００	１，５８２，０００	１，２１１，７５０
１，３８２，０００	１，３８４，０００	１，０３３，５５０	１，４８２，０００	１，４８４，０００	１，１２３，５５０	１，５８２，０００	１，５８４，０００	１，２１３，５５０
１，３８４，０００	１，３８６，０００	１，０３５，３５０	１，４８４，０００	１，４８６，０００	１，１２５，３５０	１，５８４，０００	１，５８６，０００	１，２１５，３５０
１，３８６，０００	１，３８８，０００	１，０３７，１５０	１，４８６，０００	１，４８８，０００	１，１２７，１５０	１，５８６，０００	１，５８８，０００	１，２１７，１５０
１，３８８，０００	１，３９０，０００	１，０３８，９５０	１，４８８，０００	１，４９０，０００	１，１２８，９５０	１，５８８，０００	１，５９０，０００	１，２１８，９５０
１，３９０，０００	１，３９２，０００	１，０４０，７５０	１，４９０，０００	１，４９２，０００	１，１３０，７５０	１，５９０，０００	１，５９２，０００	１，２２０，７５０
１，３９２，０００	１，３９４，０００	１，０４２，５５０	１，４９２，０００	１，４９４，０００	１，１３２，５５０	１，５９２，０００	１，５９４，０００	１，２２２，５５０
１，３９４，０００	１，３９６，０００	１，０４４，３５０	１，４９４，０００	１，４９６，０００	１，１３４，３５０	１，５９４，０００	１，５９６，０００	１，２２４，３５０
１，３９６，０００	１，３９８，０００	１，０４６，１５０	１，４９６，０００	１，４９８，０００	１，１３６，１５０	１，５９６，０００	１，５９８，０００	１，２２６，１５０
１，３９８，０００	１，４００，０００	１，０４７，９５０	１，４９８，０００	１，５００，０００	１，１３７，９５０	１，５９８，０００	１，６００，０００	１，２２７，９５０
１，４００，０００	１，４０２，０００	１，０４９，７５０	１，５００，０００	１，５０２，０００	１，１３９，７５０	１，６００，０００	１，６０２，０００	１，２２９，７５０
１，４０２，０００	１，４０４，０００	１，０５１，５５０	１，５０２，０００	１，５０４，０００	１，１４１，５５０	１，６０２，０００	１，６０４，０００	１，２３１，５５０
１，４０４，０００	１，４０６，０００	１，０５３，３５０	１，５０４，０００	１，５０６，０００	１，１４３，３５０	１，６０４，０００	１，６０６，０００	１，２３３，３５０
１，４０６，０００	１，４０８，０００	１，０５５，１５０	１，５０６，０００	１，５０８，０００	１，１４５，１５０	１，６０６，０００	１，６０８，０００	１，２３５，１５０
１，４０８，０００	１，４１０，０００	１，０５６，９５０	１，５０８，０００	１，５１０，０００	１，１４６，９５０	１，６０８，０００	１，６１０，０００	１，２３６，９５０
１，４１０，０００	１，４１２，０００	１，０５８，７５０	１，５１０，０００	１，５１２，０００	１，１４８，７５０	１，６１０，０００	１，６１２，０００	１，２３８，７５０
１，４１２，０００	１，４１４，０００	１，０６０，５５０	１，５１２，０００	１，５１４，０００	１，１５０，５５０	１，６１２，０００	１，６１４，０００	１，２４０，５５０
１，４１４，０００	１，４１６，０００	１，０６２，３５０	１，５１４，０００	１，５１６，０００	１，１５２，３５０	１，６１４，０００	１，６１６，０００	１，２４２，３５０
１，４１６，０００	１，４１８，０００	１，０６４，１５０	１，５１６，０００	１，５１８，０００	１，１５４，１５０	１，６１６，０００	１，６１８，０００	１，２４４，１５０
１，４１８，０００	１，４２０，０００	１，０６５，９５０	１，５１８，０００	１，５２０，０００	１，１５５，９５０	１，６１８，０００	１，６２０，０００	１，２４５，９５０

（六）

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	給与所得控除後の給与等の金額	以上	未満	給与所得控除後の給与等の金額	以上	未満	給与所得控除後の給与等の金額
円	円	円	円	円	円	円	円	円
１，６２０，０００	１，６２２，０００	１，２４７，７５０	１，７２０，０００	１，７２２，０００	１，３３７，７５０	１，８２０，０００	１，８２２，０００	１，４２７，７５０
１，６２２，０００	１，６２４，０００	１，２４９，５５０	１，７２２，０００	１，７２４，０００	１，３３９，５５０	１，８２２，０００	１，８２４，０００	１，４２９，５５０
１，６２４，０００	１，６２６，０００	１，２５１，３５０	１，７２４，０００	１，７２６，０００	１，３４１，３５０	１，８２４，０００	１，８２６，０００	１，４３１，３５０
１，６２６，０００	１，６２８，０００	１，２５３，１５０	１，７２６，０００	１，７２８，０００	１，３４３，１５０	１，８２６，０００	１，８２８，０００	１，４３３，１５０
１，６２８，０００	１，６３０，０００	１，２５４，９５０	１，７２８，０００	１，７３０，０００	１，３４４，９５０	１，８２８，０００	１，８３０，０００	１，４３４，９５０
１，６３０，０００	１，６３２，０００	１，２５６，７５０	１，７３０，０００	１，７３２，０００	１，３４６，７５０	１，８３０，０００	１，８３２，０００	１，４３６，７５０
１，６３２，０００	１，６３４，０００	１，２５８，５５０	１，７３２，０００	１，７３４，０００	１，３４８，５５０	１，８３２，０００	１，８３４，０００	１，４３８，５５０
１，６３４，０００	１，６３６，０００	１，２６０，３５０	１，７３４，０００	１，７３６，０００	１，３５０，３５０	１，８３４，０００	１，８３６，０００	１，４４０，３５０
１，６３６，０００	１，６３８，０００	１，２６２，１５０	１，７３６，０００	１，７３８，０００	１，３５２，１５０	１，８３６，０００	１，８３８，０００	１，４４２，１５０
１，６３８，０００	１，６４０，０００	１，２６３，９５０	１，７３８，０００	１，７４０，０００	１，３５３，９５０	１，８３８，０００	１，８４０，０００	１，４４３，９５０
１，６４０，０００	１，６４２，０００	１，２６５，７５０	１，７４０，０００	１，７４２，０００	１，３５５，７５０	１，８４０，０００	１，８４２，０００	１，４４５，７５０
１，６４２，０００	１，６４４，０００	１，２６７，５５０	１，７４２，０００	１，７４４，０００	１，３５７，５５０	１，８４２，０００	１，８４４，０００	１，４４７，５５０
１，６４４，０００	１，６４６，０００	１，２６９，３５０	１，７４４，０００	１，７４６，０００	１，３５９，３５０	１，８４４，０００	１，８４６，０００	１，４４９，３５０
１，６４６，０００	１，６４８，０００	１，２７１，１５０	１，７４６，０００	１，７４８，０００	１，３６１，１５０	１，８４６，０００	１，８４８，０００	１，４５１，１５０
１，６４８，０００	１，６５０，０００	１，２７２，９５０	１，７４８，０００	１，７５０，０００	１，３６２，９５０	１，８４８，０００	１，８５０，０００	１，４５２，９５０
１，６５０，０００	１，６５２，０００	１，２７４，７５０	１，７５０，０００	１，７５２，０００	１，３６４，７５０	１，８５０，０００	１，８５２，０００	１，４５４，７５０
１，６５２，０００	１，６５４，０００	１，２７６，５５０	１，７５２，０００	１，７５４，０００	１，３６６，５５０	１，８５２，０００	１，８５４，０００	１，４５６，５５０
１，６５４，０００	１，６５６，０００	１，２７８，３５０	１，７５４，０００	１，７５６，０００	１，３６８，３５０	１，８５４，０００	１，８５６，０００	１，４５８，３５０
１，６５６，０００	１，６５８，０００	１，２８０，１５０	１，７５６，０００	１，７５８，０００	１，３７０，１５０	１，８５６，０００	１，８５８，０００	１，４６０，１５０
１，６５８，０００	１，６６０，０００	１，２８１，９５０	１，７５８，０００	１，７６０，０００	１，３７１，９５０	１，８５８，０００	１，８６０，０００	１，４６１，９５０
１，６６０，０００	１，６６２，０００	１，２８３，７５０	１，７６０，０００	１，７６２，０００	１，３７３，７５０	１，８６０，０００	１，８６２，０００	１，４６３，７５０
１，６６２，０００	１，６６４，０００	１，２８５，５５０	１，７６２，０００	１，７６４，０００	１，３７５，５５０	１，８６２，０００	１，８６４，０００	１，４６５，５５０
１，６６４，０００	１，６６６，０００	１，２８７，３５０	１，７６４，０００	１，７６６，０００	１，３７７，３５０	１，８６４，０００	１，８６６，０００	１，４６７，３５０
１，６６６，０００	１，６６８，０００	１，２８９，１５０	１，７６６，０００	１，７６８，０００	１，３７９，１５０	１，８６６，０００	１，８６８，０００	１，４６９，１５０
１，６６８，０００	１，６７０，０００	１，２９０，９５０	１，７６８，０００	１，７７０，０００	１，３８０，９５０	１，８６８，０００	１，８７０，０００	１，４７０，９５０
１，６７０，０００	１，６７２，０００	１，２９２，７５０	１，７７０，０００	１，７７２，０００	１，３８２，７５０	１，８７０，０００	１，８７２，０００	１，４７２，７５０
１，６７２，０００	１，６７４，０００	１，２９４，５５０	１，７７２，０００	１，７７４，０００	１，３８４，５５０	１，８７２，０００	１，８７４，０００	１，４７４，５５０
１，６７４，０００	１，６７６，０００	１，２９６，３５０	１，７７４，０００	１，７７６，０００	１，３８６，３５０	１，８７４，０００	１，８７６，０００	１，４７６，３５０
１，６７６，０００	１，６７８，０００	１，２９８，１５０	１，７７６，０００	１，７７８，０００	１，３８８，１５０	１，８７６，０００	１，８７８，０００	１，４７８，１５０
１，６７８，０００	１，６８０，０００	１，２９９，９５０	１，７７８，０００	１，７８０，０００	１，３８９，９５０	１，８７８，０００	１，８８０，０００	１，４７９，９５０
１，６８０，０００	１，６８２，０００	１，３０１，７５０	１，７８０，０００	１，７８２，０００	１，３９１，７５０	１，８８０，０００	１，８８２，０００	１，４８１，７５０
１，６８２，０００	１，６８４，０００	１，３０３，５５０	１，７８２，０００	１，７８４，０００	１，３９３，５５０	１，８８２，０００	１，８８４，０００	１，４８３，５５０
１，６８４，０００	１，６８６，０００	１，３０５，３５０	１，７８４，０００	１，７８６，０００	１，３９５，３５０	１，８８４，０００	１，８８６，０００	１，４８５，３５０
１，６８６，０００	１，６８８，０００	１，３０７，１５０	１，７８６，０００	１，７８８，０００	１，３９７，１５０	１，８８６，０００	１，８８８，０００	１，４８７，１５０
１，６８８，０００	１，６９０，０００	１，３０８，９５０	１，７８８，０００	１，７９０，０００	１，３９８，９５０	１，８８８，０００	１，８９０，０００	１，４８８，９５０
１，６９０，０００	１，６９２，０００	１，３１０，７５０	１，７９０，０００	１，７９２，０００	１，４００，７５０	１，８９０，０００	１，８９２，０００	１，４９０，７５０
１，６９２，０００	１，６９４，０００	１，３１２，５５０	１，７９２，０００	１，７９４，０００	１，４０２，５５０	１，８９２，０００	１，８９４，０００	１，４９２，５５０
１，６９４，０００	１，６９６，０００	１，３１４，３５０	１，７９４，０００	１，７９６，０００	１，４０４，３５０	１，８９４，０００	１，８９６，０００	１，４９４，３５０
１，６９６，０００	１，６９８，０００	１，３１６，１５０	１，７９６，０００	１，７９８，０００	１，４０６，１５０	１，８９６，０００	１，８９８，０００	１，４９６，１５０
１，６９８，０００	１，７００，０００	１，３１７，９５０	１，７９８，０００	１，８００，０００	１，４０７，９５０	１，８９８，０００	１，９００，０００	１，４９７，９５０
１，７００，０００	１，７０２，０００	１，３１９，７５０	１，８００，０００	１，８０２，０００	１，４０９，７５０	１，９００，０００	１，９０２，０００	１，４９９，７５０
１，７０２，０００	１，７０４，０００	１，３２１，５５０	１，８０２，０００	１，８０４，０００	１，４１１，５５０	１，９０２，０００	１，９０４，０００	１，５０１，５５０
１，７０４，０００	１，７０６，０００	１，３２３，３５０	１，８０４，０００	１，８０６，０００	１，４１３，３５０	１，９０４，０００	１，９０６，０００	１，５０３，３５０
１，７０６，０００	１，７０８，０００	１，３２５，１５０	１，８０６，０００	１，８０８，０００	１，４１５，１５０	１，９０６，０００	１，９０８，０００	１，５０５，１５０
１，７０８，０００	１，７１０，０００	１，３２６，９５０	１，８０８，０００	１，８１０，０００	１，４１６，９５０	１，９０８，０００	１，９１０，０００	１，５０６，９５０
１，７１０，０００	１，７１２，０００	１，３２８，７５０	１，８１０，０００	１，８１２，０００	１，４１８，７５０	１，９１０，０００	１，９１２，０００	１，５０８，７５０
１，７１２，０００	１，７１４，０００	１，３３０，５５０	１，８１２，０００	１，８１４，０００	１，４２０，５５０	１，９１２，０００	１，９１４，０００	１，５１０，５５０
１，７１４，０００	１，７１６，０００	１，３３２，３５０	１，８１４，０００	１，８１６，０００	１，４２２，３５０	１，９１４，０００	１，９１６，０００	１，５１２，３５０
１，７１６，０００	１，７１８，０００	１，３３４，１５０	１，８１６，０００	１，８１８，０００	１，４２４，１５０	１，９１６，０００	１，９１８，０００	１，５１４，１５０
１，７１８，０００	１，７２０，０００	１，３３５，９５０	１，８１８，０００	１，８２０，０００	１，４２５，９５０	１，９１８，０００	１，９２０，０００	１，５１５，９５０

（七）

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	給与所得控除後の給与等の金額	以上	未満	給与所得控除後の給与等の金額	以上	未満	給与所得控除後の給与等の金額
円	円	円	円	円	円	円	円	円
１，９２０，０００	１，９２２，０００	１，５１７，７５０	２，０００，０００	２，００２，０００	１，５８９，７５０	２，０８０，０００	２，０８２，０００	１，６６１，７５０
１，９２２，０００	１，９２４，０００	１，５１９，５５０	２，００２，０００	２，００４，０００	１，５９１，５５０	２，０８２，０００	２，０８４，０００	１，６６３，５５０
１，９２４，０００	１，９２６，０００	１，５２１，３５０	２，００４，０００	２，００６，０００	１，５９３，３５０	２，０８４，０００	２，０８６，０００	１，６６５，３５０
１，９２６，０００	１，９２８，０００	１，５２３，１５０	２，００６，０００	２，００８，０００	１，５９５，１５０	２，０８６，０００	２，０８８，０００	１，６６７，１５０
１，９２８，０００	１，９３０，０００	１，５２４，９５０	２，００８，０００	２，０１０，０００	１，５９６，９５０	２，０８８，０００	２，０９０，０００	１，６６８，９５０
１，９３０，０００	１，９３２，０００	１，５２６，７５０	２，０１０，０００	２，０１２，０００	１，５９８，７５０	２，０９０，０００	２，０９２，０００	１，６７０，７５０
１，９３２，０００	１，９３４，０００	１，５２８，５５０	２，０１２，０００	２，０１４，０００	１，６００，５５０	２，０９２，０００	２，０９４，０００	１，６７２，５５０
１，９３４，０００	１，９３６，０００	１，５３０，３５０	２，０１４，０００	２，０１６，０００	１，６０２，３５０	２，０９４，０００	２，０９６，０００	１，６７４，３５０
１，９３６，０００	１，９３８，０００	１，５３２，１５０	２，０１６，０００	２，０１８，０００	１，６０４，１５０	２，０９６，０００	２，０９８，０００	１，６７６，１５０
１，９３８，０００	１，９４０，０００	１，５３３，９５０	２，０１８，０００	２，０２０，０００	１，６０５，９５０	２，０９８，０００	２，１００，０００	１，６７７，９５０
１，９４０，０００	１，９４２，０００	１，５３５，７５０	２，０２０，０００	２，０２２，０００	１，６０７，７５０	２，１００，０００	２，１０２，０００	１，６７９，７５０
１，９４２，０００	１，９４４，０００	１，５３７，５５０	２，０２２，０００	２，０２４，０００	１，６０９，５５０	２，１０２，０００	２，１０４，０００	１，６８１，５５０
１，９４４，０００	１，９４６，０００	１，５３９，３５０	２，０２４，０００	２，０２６，０００	１，６１１，３５０	２，１０４，０００	２，１０６，０００	１，６８３，３５０
１，９４６，０００	１，９４８，０００	１，５４１，１５０	２，０２６，０００	２，０２８，０００	１，６１３，１５０	２，１０６，０００	２，１０８，０００	１，６８５，１５０
１，９４８，０００	１，９５０，０００	１，５４２，９５０	２，０２８，０００	２，０３０，０００	１，６１４，９５０	２，１０８，０００	２，１１０，０００	１，６８６，９５０
１，９５０，０００	１，９５２，０００	１，５４４，７５０	２，０３０，０００	２，０３２，０００	１，６１６，７５０	２，１１０，０００	２，１１２，０００	１，６８８，７５０
１，９５２，０００	１，９５４，０００	１，５４６，５５０	２，０３２，０００	２，０３４，０００	１，６１８，５５０	２，１１２，０００	２，１１４，０００	１，６９０，５５０
１，９５４，０００	１，９５６，０００	１，５４８，３５０	２，０３４，０００	２，０３６，０００	１，６２０，３５０	２，１１４，０００	２，１１６，０００	１，６９２，３５０
１，９５６，０００	１，９５８，０００	１，５５０，１５０	２，０３６，０００	２，０３８，０００	１，６２２，１５０	２，１１６，０００	２，１１８，０００	１，６９４，１５０
１，９５８，０００	１，９６０，０００	１，５５１，９５０	２，０３８，０００	２，０４０，０００	１，６２３，９５０	２，１１８，０００	２，１２０，０００	１，６９５，９５０
１，９６０，０００	１，９６２，０００	１，５５３，７５０	２，０４０，０００	２，０４２，０００	１，６２５，７５０	２，１２０，０００	２，１２２，０００	１，６９７，７５０
１，９６２，０００	１，９６４，０００	１，５５５，５５０	２，０４２，０００	２，０４４，０００	１，６２７，５５０	２，１２２，０００	２，１２２，５００	１，６９９，５５０
１，９６４，０００	１，９６６，０００	１，５５７，３５０	２，０４４，０００	２，０４６，０００	１，６２９，３５０
１，９６６，０００	１，９６８，０００	１，５５９，１５０	２，０４６，０００	２，０４８，０００	１，６３１，１５０
１，９６８，０００	１，９７０，０００	１，５６０，９５０	２，０４８，０００	２，０５０，０００	１，６３２，９５０
１，９７０，０００	１，９７２，０００	１，５６２，７５０	２，０５０，０００	２，０５２，０００	１，６３４，７５０	２，１２２，５００	４，１２２，５００	給与等の金額に９５％を乗じて算出した金額から３１６，３７５円を控除した金額
１，９７２，０００	１，９７４，０００	１，５６４，５５０	２，０５２，０００	２，０５４，０００	１，６３６，５５０
１，９７４，０００	１，９７６，０００	１，５６６，３５０	２，０５４，０００	２，０５６，０００	１，６３８，３５０
１，９７６，０００	１，９７８，０００	１，５６８，１５０	２，０５６，０００	２，０５８，０００	１，６４０，１５０
１，９７８，０００	１，９８０，０００	１，５６９，９５０	２，０５８，０００	２，０６０，０００	１，６４１，９５０
１，９８０，０００	１，９８２，０００	１，５７１，７５０	２，０６０，０００	２，０６２，０００	１，６４３，７５０	４，１２２，５００円以上		給与等の金額から５２２，５００円を控除した金額
１，９８２，０００	１，９８４，０００	１，５７３，５５０	２，０６２，０００	２，０６４，０００	１，６４５，５５０
１，９８４，０００	１，９８６，０００	１，５７５，３５０	２，０６４，０００	２，０６６，０００	１，６４７，３５０
１，９８６，０００	１，９８８，０００	１，５７７，１５０	２，０６６，０００	２，０６８，０００	１，６４９，１５０
１，９８８，０００	１，９９０，０００	１，５７８，９５０	２，０６８，０００	２，０７０，０００	１，６５０，９５０
１，９９０，０００	１，９９２，０００	１，５８０，７５０	２，０７０，０００	２，０７２，０００	１，６５２，７５０
１，９９２，０００	１，９９４，０００	１，５８２，５５０	２，０７２，０００	２，０７４，０００	１，６５４，５５０
１，９９４，０００	１，９９６，０００	１，５８４，３５０	２，０７４，０００	２，０７６，０００	１，６５６，３５０
１，９９６，０００	１，９９８，０００	１，５８６，１５０	２，０７６，０００	２，０７８，０００	１，６５８，１５０
１，９９８，０００	２，０００，０００	１，５８７，９５０	２，０７８，０００	２，０８０，０００	１，６５９，９５０

（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２，１２２，５００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。

Supplementary Provisions, Appended Table 5

附則別表第五昭和４６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	Tax amount	At least	Less than	Tax amount	At least	Less than	Tax amount
yen	yen	yen	yen	yen	yen	yen	yen	yen
Less than 2,000 yen		0	100,000	102,000	5,000	274,000	278,000	13,700
2,000	4,000	100	102,000	104,000	5,100	278,000	282,000	13,900
4,000	6,000	200	104,000	106,000	5,200	282,000	286,000	14,100
6,000	8,000	300	106,000	108,000	5,300	286,000	290,000	14,300
8,000	10,000	400	108,000	110,000	5,400	290,000	294,000	14,500
10,000	12,000	500	110,000	112,000	5,500	294,000	298,000	14,700
12,000	14,000	600	112,000	114,000	5,600	298,000	302,000	14,900
14,000	16,000	700	114,000	116,000	5,700	302,000	306,000	15,100
16,000	18,000	800	116,000	118,000	5,800	306,000	310,000	15,300
18,000	20,000	900	118,000	120,000	5,900	310,000	314,000	15,500
20,000	22,000	1,000	120,000	122,000	6,000	314,000	318,000	15,700
22,000	24,000	1,100	122,000	124,000	6,100	318,000	322,000	15,900
24,000	26,000	1,200	124,000	126,000	6,200	322,000	326,000	16,100
26,000	28,000	1,300	126,000	130,000	6,300	326,000	330,000	16,300
28,000	30,000	1,400	130,000	134,000	6,500	330,000	334,000	16,500
30,000	32,000	1,500	134,000	138,000	6,700	334,000	338,000	16,700
32,000	34,000	1,600	138,000	142,000	6,900	338,000	342,000	16,900
34,000	36,000	1,700	142,000	146,000	7,100	342,000	346,000	17,100
36,000	38,000	1,800	146,000	150,000	7,300	346,000	350,000	17,300
38,000	40,000	1,900	150,000	154,000	7,500	350,000	354,000	17,500
40,000	42,000	2,000	154,000	158,000	7,700	354,000	358,000	17,700
42,000	44,000	2,100	158,000	162,000	7,900	358,000	362,000	17,900
44,000	46,000	2,200	162,000	166,000	8,100	362,000	366,000	18,100
46,000	48,000	2,300	166,000	170,000	8,300	366,000	370,000	18,300
48,000	50,000	2,400	170,000	174,000	8,500	370,000	374,000	18,500
50,000	52,000	2,500	174,000	178,000	8,700	374,000	378,000	18,700
52,000	54,000	2,600	178,000	182,000	8,900	378,000	382,000	18,900
54,000	56,000	2,700	182,000	186,000	9,100	382,000	386,000	19,100
56,000	58,000	2,800	186,000	190,000	9,300	386,000	390,000	19,300
58,000	60,000	2,900	190,000	194,000	9,500	390,000	396,000	19,500
60,000	62,000	3,000	194,000	198,000	9,700	396,000	402,000	19,800
62,000	64,000	3,100	198,000	202,000	9,900	402,000	408,000	20,100
64,000	66,000	3,200	202,000	206,000	10,100	408,000	414,000	20,400
66,000	68,000	3,300	206,000	210,000	10,300	414,000	420,000	20,700
68,000	70,000	3,400	210,000	214,000	10,500	420,000	426,000	21,000
70,000	72,000	3,500	214,000	218,000	10,700	426,000	432,000	21,300
72,000	74,000	3,600	218,000	222,000	10,900	432,000	438,000	21,600
74,000	76,000	3,700	222,000	226,000	11,100	438,000	444,000	21,900
76,000	78,000	3,800	226,000	230,000	11,300	444,000	450,000	22,200
78,000	80,000	3,900	230,000	234,000	11,500	450,000	456,000	22,500
80,000	82,000	4,000	234,000	238,000	11,700	456,000	462,000	22,800
82,000	84,000	4,100	238,000	242,000	11,900	462,000	468,000	23,100
84,000	86,000	4,200	242,000	246,000	12,100	468,000	474,000	23,400
86,000	88,000	4,300	246,000	250,000	12,300	474,000	480,000	23,700
88,000	90,000	4,400	250,000	254,000	12,500	480,000	486,000	24,000
90,000	92,000	4,500	254,000	258,000	12,700	486,000	492,000	24,300
92,000	94,000	4,600	258,000	262,000	12,900	492,000	498,000	24,600
94,000	96,000	4,700	262,000	266,000	13,100	498,000	504,000	24,900
96,000	98,000	4,800	266,000	270,000	13,300	504,000	510,000	25,200
98,000	100,000	4,900	270,000	274,000	13,500	510,000	516,000	25,500

(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	Tax amount	At least	Less than	Tax amount	At least	Less than	Tax amount
yen	yen	yen	yen	yen	yen	yen	yen	yen
516,000	522,000	25,800	828,000	836,000	42,100	1,228,000	1,236,000	66,200
522,000	528,000	26,100	836,000	844,000	42,600	1,236,000	1,244,000	66,700
528,000	534,000	26,400	844,000	852,000	43,100	1,244,000	1,252,000	67,200
534,000	540,000	26,700	852,000	860,000	43,600	1,252,000	1,260,000	67,700
540,000	546,000	27,000	860,000	868,000	44,100	1,260,000	1,268,000	68,200
546,000	552,000	27,300	868,000	876,000	44,500	1,268,000	1,276,000	68,700
552,000	558,000	27,600	876,000	884,000	45,000	1,276,000	1,284,000	69,200
558,000	564,000	27,900	884,000	892,000	45,500	1,284,000	1,292,000	69,700
564,000	570,000	28,200	892,000	900,000	46,000	1,292,000	1,300,000	70,200
570,000	576,000	28,500	900,000	908,000	46,500	1,300,000	1,310,000	70,700
576,000	582,000	28,800	908,000	916,000	46,900	1,310,000	1,320,000	71,300
582,000	588,000	29,100	916,000	924,000	47,400	1,320,000	1,330,000	72,000
588,000	594,000	29,400	924,000	932,000	47,900	1,330,000	1,340,000	72,600
594,000	600,000	29,700	932,000	940,000	48,400	1,340,000	1,350,000	73,200
600,000	606,000	30,000	940,000	948,000	48,900	1,350,000	1,360,000	73,800
606,000	612,000	30,300	948,000	956,000	49,300	1,360,000	1,370,000	74,500
612,000	618,000	30,600	956,000	964,000	49,800	1,370,000	1,380,000	75,100
618,000	624,000	30,900	964,000	972,000	50,300	1,380,000	1,390,000	75,700
624,000	630,000	31,200	972,000	980,000	50,800	1,390,000	1,400,000	76,300
630,000	636,000	31,500	980,000	988,000	51,300	1,400,000	1,410,000	77,000
636,000	642,000	31,800	988,000	996,000	51,700	1,410,000	1,420,000	77,600
642,000	648,000	32,200	996,000	1,004,000	52,200	1,420,000	1,430,000	78,200
648,000	654,000	32,500	1,004,000	1,012,000	52,700	1,430,000	1,440,000	78,800
654,000	660,000	32,800	1,012,000	1,020,000	53,200	1,440,000	1,450,000	79,500
660,000	666,000	33,100	1,020,000	1,028,000	53,700	1,450,000	1,460,000	80,100
666,000	672,000	33,400	1,028,000	1,036,000	54,100	1,460,000	1,470,000	80,700
672,000	678,000	33,700	1,036,000	1,044,000	54,600	1,470,000	1,480,000	81,300
678,000	684,000	34,000	1,044,000	1,052,000	55,100	1,480,000	1,490,000	82,000
684,000	690,000	34,400	1,052,000	1,060,000	55,600	1,490,000	1,500,000	82,600
690,000	696,000	34,700	1,060,000	1,068,000	56,100	1,500,000	1,510,000	83,200
696,000	702,000	35,000	1,068,000	1,076,000	56,500	1,510,000	1,520,000	83,800
702,000	708,000	35,300	1,076,000	1,084,000	57,000	1,520,000	1,530,000	84,500
708,000	714,000	35,600	1,084,000	1,092,000	57,500	1,530,000	1,540,000	85,100
714,000	720,000	35,900	1,092,000	1,100,000	58,000	1,540,000	1,550,000	85,700
720,000	726,000	36,300	1,100,000	1,108,000	58,500	1,550,000	1,560,000	86,300
726,000	732,000	36,600	1,108,000	1,116,000	58,900	1,560,000	1,570,000	87,000
732,000	738,000	36,900	1,116,000	1,124,000	59,400	1,570,000	1,580,000	87,600
738,000	744,000	37,200	1,124,000	1,132,000	59,900	1,580,000	1,590,000	88,200
744,000	750,000	37,500	1,132,000	1,140,000	60,400	1,590,000	1,600,000	88,800
750,000	756,000	37,800	1,140,000	1,148,000	60,900	1,600,000	1,610,000	89,500
756,000	762,000	38,100	1,148,000	1,156,000	61,300	1,610,000	1,620,000	90,200
762,000	768,000	38,500	1,156,000	1,164,000	61,800	1,620,000	1,630,000	90,900
768,000	774,000	38,800	1,164,000	1,172,000	62,300	1,630,000	1,640,000	91,600
774,000	780,000	39,100	1,172,000	1,180,000	62,800	1,640,000	1,650,000	92,300
780,000	788,000	39,400	1,180,000	1,188,000	63,300	1,650,000	1,660,000	93,000
788,000	796,000	39,800	1,188,000	1,196,000	63,700	1,660,000	1,670,000	93,700
796,000	804,000	40,200	1,196,000	1,204,000	64,200	1,670,000	1,680,000	94,400
804,000	812,000	40,700	1,204,000	1,212,000	64,700	1,680,000	1,690,000	95,100
812,000	820,000	41,200	1,212,000	1,220,000	65,200	1,690,000	1,700,000	95,800
820,000	828,000	41,700	1,220,000	1,228,000	65,700	1,700,000	1,710,000	96,500

(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	Tax amount	At least	Less than	Tax amount	At least	Less than	Tax amount
yen	yen	yen	yen	yen	yen	yen	yen	yen
1,710,000	1,720,000	97,200	2,210,000	2,220,000	133,200	2,710,000	2,720,000	172,500
1,720,000	1,730,000	97,900	2,220,000	2,230,000	133,900	2,720,000	2,730,000	173,400
1,730,000	1,740,000	98,600	2,230,000	2,240,000	134,600	2,730,000	2,740,000	174,200
1,740,000	1,750,000	99,300	2,240,000	2,250,000	135,400	2,740,000	2,750,000	175,000
1,750,000	1,760,000	100,000	2,250,000	2,260,000	136,100	2,750,000	2,760,000	175,800
1,760,000	1,770,000	100,700	2,260,000	2,270,000	136,800	2,760,000	2,770,000	176,700
1,770,000	1,780,000	101,400	2,270,000	2,280,000	137,500	2,770,000	2,780,000	177,500
1,780,000	1,790,000	102,100	2,280,000	2,290,000	138,300	2,780,000	2,790,000	178,300
1,790,000	1,800,000	102,800	2,290,000	2,300,000	139,000	2,790,000	2,800,000	179,100
1,800,000	1,810,000	103,500	2,300,000	2,310,000	139,700	2,800,000	2,810,000	180,000
1,810,000	1,820,000	104,200	2,310,000	2,320,000	140,400	2,810,000	2,820,000	180,800
1,820,000	1,830,000	104,900	2,320,000	2,330,000	141,200	2,820,000	2,830,000	181,600
1,830,000	1,840,000	105,600	2,330,000	2,340,000	141,900	2,830,000	2,840,000	182,400
1,840,000	1,850,000	106,400	2,340,000	2,350,000	142,600	2,840,000	2,850,000	183,300
1,850,000	1,860,000	107,100	2,350,000	2,360,000	143,300	2,850,000	2,860,000	184,100
1,860,000	1,870,000	107,800	2,360,000	2,370,000	144,100	2,860,000	2,870,000	184,900
1,870,000	1,880,000	108,500	2,370,000	2,380,000	144,800	2,870,000	2,880,000	185,700
1,880,000	1,890,000	109,300	2,380,000	2,390,000	145,500	2,880,000	2,890,000	186,600
1,890,000	1,900,000	110,000	2,390,000	2,400,000	146,200	2,890,000	2,900,000	187,400
1,900,000	1,910,000	110,700	2,400,000	2,410,000	147,000	2,900,000	2,910,000	188,200
1,910,000	1,920,000	111,400	2,410,000	2,420,000	147,800	2,910,000	2,920,000	189,000
1,920,000	1,930,000	112,200	2,420,000	2,430,000	148,600	2,920,000	2,930,000	189,900
1,930,000	1,940,000	112,900	2,430,000	2,440,000	149,400	2,930,000	2,940,000	190,700
1,940,000	1,950,000	113,600	2,440,000	2,450,000	150,300	2,940,000	2,950,000	191,500
1,950,000	1,960,000	114,300	2,450,000	2,460,000	151,100	2,950,000	2,960,000	192,300
1,960,000	1,970,000	115,100	2,460,000	2,470,000	151,900	2,960,000	2,970,000	193,200
1,970,000	1,980,000	115,800	2,470,000	2,480,000	152,700	2,970,000	2,980,000	194,000
1,980,000	1,990,000	116,500	2,480,000	2,490,000	153,600	2,980,000	2,990,000	194,800
1,990,000	2,000,000	117,200	2,490,000	2,500,000	154,400	2,990,000	3,000,000	195,600
2,000,000	2,010,000	118,000	2,500,000	2,510,000	155,200	3,000,000	3,010,000	196,500
2,010,000	2,020,000	118,700	2,510,000	2,520,000	156,000	3,010,000	3,020,000	197,300
2,020,000	2,030,000	119,400	2,520,000	2,530,000	156,900	3,020,000	3,030,000	198,200
2,030,000	2,040,000	120,100	2,530,000	2,540,000	157,700	3,030,000	3,040,000	199,000
2,040,000	2,050,000	120,900	2,540,000	2,550,000	158,500	3,040,000	3,050,000	199,900
2,050,000	2,060,000	121,600	2,550,000	2,560,000	159,300	3,050,000	3,060,000	200,800
2,060,000	2,070,000	122,300	2,560,000	2,570,000	160,200	3,060,000	3,070,000	201,600
2,070,000	2,080,000	123,000	2,570,000	2,580,000	161,000	3,070,000	3,080,000	202,500
2,080,000	2,090,000	123,800	2,580,000	2,590,000	161,800	3,080,000	3,090,000	203,300
2,090,000	2,100,000	124,500	2,590,000	2,600,000	162,600	3,090,000	3,100,000	204,200
2,100,000	2,110,000	125,200	2,600,000	2,610,000	163,500	3,100,000	3,110,000	205,100
2,110,000	2,120,000	125,900	2,610,000	2,620,000	164,300	3,110,000	3,120,000	205,900
2,120,000	2,130,000	126,700	2,620,000	2,630,000	165,100	3,120,000	3,130,000	206,800
2,130,000	2,140,000	127,400	2,630,000	2,640,000	165,900	3,130,000	3,140,000	207,600
2,140,000	2,150,000	128,100	2,640,000	2,650,000	166,800	3,140,000	3,150,000	208,500
2,150,000	2,160,000	128,800	2,650,000	2,660,000	167,600	3,150,000	3,160,000	209,400
2,160,000	2,170,000	129,600	2,660,000	2,670,000	168,400	3,160,000	3,170,000	210,200
2,170,000	2,180,000	130,300	2,670,000	2,680,000	169,200	3,170,000	3,180,000	211,100
2,180,000	2,190,000	131,000	2,680,000	2,690,000	170,100	3,180,000	3,190,000	211,900
2,190,000	2,200,000	131,700	2,690,000	2,700,000	170,900	3,190,000	3,200,000	212,800
2,200,000	2,210,000	132,500	2,700,000	2,710,000	171,700	3,200,000	3,210,000	213,700

(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	Tax amount	At least	Less than	Tax amount	At least	Less than	Tax amount
yen	yen	yen	yen	yen	yen	yen
3,210,000	3,220,000	214,600	3,710,000	3,720,000	261,300	6,400,000	7,000,000	The amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 13.85%, less 317,100 yen
3,220,000	3,230,000	215,500	3,720,000	3,730,000	262,300
3,230,000	3,240,000	216,500	3,730,000	3,740,000	263,200
3,240,000	3,250,000	217,400	3,740,000	3,750,000	264,100
3,250,000	3,260,000	218,300	3,750,000	3,760,000	265,100
3,260,000	3,270,000	219,300	3,760,000	3,770,000	266,000	7,000,000	7,600,000	The amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 14.35%, less 352,100 yen
3,270,000	3,280,000	220,200	3,770,000	3,780,000	266,900
3,280,000	3,290,000	221,100	3,780,000	3,790,000	267,900
3,290,000	3,300,000	222,100	3,790,000	3,800,000	268,800
3,300,000	3,310,000	223,000	3,800,000	3,810,000	269,800
3,310,000	3,320,000	223,900	3,810,000	3,820,000	270,700	7,600,000	8,000,000	The amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 15.5%, less 439,500 yen
3,320,000	3,330,000	224,900	3,820,000	3,830,000	271,600
3,330,000	3,340,000	225,800	3,830,000	3,840,000	272,600
3,340,000	3,350,000	226,700	3,840,000	3,850,000	273,500
3,350,000	3,360,000	227,700	3,850,000	3,860,000	274,400
3,360,000	3,370,000	228,600	3,860,000	3,870,000	275,400	8,000,000	8,800,000	The amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 16%, less 479,500 yen
3,370,000	3,380,000	229,500	3,870,000	3,880,000	276,300
3,380,000	3,390,000	230,500	3,880,000	3,890,000	277,200
3,390,000	3,400,000	231,400	3,890,000	3,900,000	278,200
3,400,000	3,410,000	232,400	3,900,000	3,910,000	279,100
3,410,000	3,420,000	233,300	3,910,000	3,920,000	280,000	8,800,000	10,000,000	The amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 17.5%, less 611,500 yen
3,420,000	3,430,000	234,200	3,920,000	3,930,000	281,000
3,430,000	3,440,000	235,200	3,930,000	3,940,000	281,900
3,440,000	3,450,000	236,100	3,940,000	3,950,000	282,800
3,450,000	3,460,000	237,000	3,950,000	3,960,000	283,800
3,460,000	3,470,000	238,000	3,960,000	3,970,000	284,700	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 19.5%, less 811,500 yen
3,470,000	3,480,000	238,900	3,970,000	3,980,000	285,600
3,480,000	3,490,000	239,800	3,980,000	3,990,000	286,600
3,490,000	3,500,000	240,800	3,990,000	4,000,000	287,500
3,500,000	3,510,000	241,700
3,510,000	3,520,000	242,600	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 10.85%, less 145,500 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 21.5%, less 1,051,500 yen
3,520,000	3,530,000	243,600
3,530,000	3,540,000	244,500
3,540,000	3,550,000	245,400
3,550,000	3,560,000	246,400
3,560,000	3,570,000	247,300	5,000,000	5,200,000	The amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 11.25%, less 165,500 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%, less 1,261,500 yen
3,570,000	3,580,000	248,200
3,580,000	3,590,000	249,200
3,590,000	3,600,000	250,100
3,600,000	3,610,000	251,100
3,610,000	3,620,000	252,000	5,200,000	6,000,000	The amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 12.35%, less 222,700 yen	16,000,000	18,000,000	The amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 23.5%, less 1,341,500 yen
3,620,000	3,630,000	252,900
3,630,000	3,640,000	253,900
3,640,000	3,650,000	254,800
3,650,000	3,660,000	255,700
3,660,000	3,670,000	256,700	6,000,000	6,400,000	The amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 12.75%, less 246,700 yen	18,000,000	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 1,611,500 yen
3,670,000	3,680,000	257,600
3,680,000	3,690,000	258,500
3,690,000	3,700,000	259,500
3,700,000	3,710,000	260,400

(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	Tax amount	At least	Less than	Tax amount	At least	Less than	Tax amount
yen	yen		yen	yen		yen	yen
20,000,000	24,000,000	The amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 25.6%, less 1,731,500 yen	40,000,000	80,000,000	The amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 30%, less 3,187,500 yen	120,000,000	160,000,000	The amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 35%, less 8,187,500 yen
24,000,000	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 2,187,500 yen	80,000,000	120,000,000	The amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 32.5%, less 5,187,500 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 12,187,500 yen

(Note) In this table, "amount of severance pay or other such compensation after the retirement income deduction" means the amount remaining after deducting the retirement income deduction prescribed in Article 201, paragraph (2) (Amount of Tax to Be Collected on Retirement Income) of the new Act 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 paragraph (4), item (iii) of that Article (or, in a case falling under item (i) of that paragraph, the amount calculated in accordance with 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 an amount equal 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 2 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 Resident's tax amount includes a fraction of less than 100 yen, the amount after 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	税額	以上	未満	税額	以上	未満	税額
円	円	円	円	円	円	円	円	円
２，０００円未満		０	１００，０００	１０２，０００	５，０００	２７４，０００	２７８，０００	１３，７００
２，０００	４，０００	１００	１０２，０００	１０４，０００	５，１００	２７８，０００	２８２，０００	１３，９００
４，０００	６，０００	２００	１０４，０００	１０６，０００	５，２００	２８２，０００	２８６，０００	１４，１００
６，０００	８，０００	３００	１０６，０００	１０８，０００	５，３００	２８６，０００	２９０，０００	１４，３００
８，０００	１０，０００	４００	１０８，０００	１１０，０００	５，４００	２９０，０００	２９４，０００	１４，５００
１０，０００	１２，０００	５００	１１０，０００	１１２，０００	５，５００	２９４，０００	２９８，０００	１４，７００
１２，０００	１４，０００	６００	１１２，０００	１１４，０００	５，６００	２９８，０００	３０２，０００	１４，９００
１４，０００	１６，０００	７００	１１４，０００	１１６，０００	５，７００	３０２，０００	３０６，０００	１５，１００
１６，０００	１８，０００	８００	１１６，０００	１１８，０００	５，８００	３０６，０００	３１０，０００	１５，３００
１８，０００	２０，０００	９００	１１８，０００	１２０，０００	５，９００	３１０，０００	３１４，０００	１５，５００
２０，０００	２２，０００	１，０００	１２０，０００	１２２，０００	６，０００	３１４，０００	３１８，０００	１５，７００
２２，０００	２４，０００	１，１００	１２２，０００	１２４，０００	６，１００	３１８，０００	３２２，０００	１５，９００
２４，０００	２６，０００	１，２００	１２４，０００	１２６，０００	６，２００	３２２，０００	３２６，０００	１６，１００
２６，０００	２８，０００	１，３００	１２６，０００	１３０，０００	６，３００	３２６，０００	３３０，０００	１６，３００
２８，０００	３０，０００	１，４００	１３０，０００	１３４，０００	６，５００	３３０，０００	３３４，０００	１６，５００
３０，０００	３２，０００	１，５００	１３４，０００	１３８，０００	６，７００	３３４，０００	３３８，０００	１６，７００
３２，０００	３４，０００	１，６００	１３８，０００	１４２，０００	６，９００	３３８，０００	３４２，０００	１６，９００
３４，０００	３６，０００	１，７００	１４２，０００	１４６，０００	７，１００	３４２，０００	３４６，０００	１７，１００
３６，０００	３８，０００	１，８００	１４６，０００	１５０，０００	７，３００	３４６，０００	３５０，０００	１７，３００
３８，０００	４０，０００	１，９００	１５０，０００	１５４，０００	７，５００	３５０，０００	３５４，０００	１７，５００
４０，０００	４２，０００	２，０００	１５４，０００	１５８，０００	７，７００	３５４，０００	３５８，０００	１７，７００
４２，０００	４４，０００	２，１００	１５８，０００	１６２，０００	７，９００	３５８，０００	３６２，０００	１７，９００
４４，０００	４６，０００	２，２００	１６２，０００	１６６，０００	８，１００	３６２，０００	３６６，０００	１８，１００
４６，０００	４８，０００	２，３００	１６６，０００	１７０，０００	８，３００	３６６，０００	３７０，０００	１８，３００
４８，０００	５０，０００	２，４００	１７０，０００	１７４，０００	８，５００	３７０，０００	３７４，０００	１８，５００
５０，０００	５２，０００	２，５００	１７４，０００	１７８，０００	８，７００	３７４，０００	３７８，０００	１８，７００
５２，０００	５４，０００	２，６００	１７８，０００	１８２，０００	８，９００	３７８，０００	３８２，０００	１８，９００
５４，０００	５６，０００	２，７００	１８２，０００	１８６，０００	９，１００	３８２，０００	３８６，０００	１９，１００
５６，０００	５８，０００	２，８００	１８６，０００	１９０，０００	９，３００	３８６，０００	３９０，０００	１９，３００
５８，０００	６０，０００	２，９００	１９０，０００	１９４，０００	９，５００	３９０，０００	３９６，０００	１９，５００
６０，０００	６２，０００	３，０００	１９４，０００	１９８，０００	９，７００	３９６，０００	４０２，０００	１９，８００
６２，０００	６４，０００	３，１００	１９８，０００	２０２，０００	９，９００	４０２，０００	４０８，０００	２０，１００
６４，０００	６６，０００	３，２００	２０２，０００	２０６，０００	１０，１００	４０８，０００	４１４，０００	２０，４００
６６，０００	６８，０００	３，３００	２０６，０００	２１０，０００	１０，３００	４１４，０００	４２０，０００	２０，７００
６８，０００	７０，０００	３，４００	２１０，０００	２１４，０００	１０，５００	４２０，０００	４２６，０００	２１，０００
７０，０００	７２，０００	３，５００	２１４，０００	２１８，０００	１０，７００	４２６，０００	４３２，０００	２１，３００
７２，０００	７４，０００	３，６００	２１８，０００	２２２，０００	１０，９００	４３２，０００	４３８，０００	２１，６００
７４，０００	７６，０００	３，７００	２２２，０００	２２６，０００	１１，１００	４３８，０００	４４４，０００	２１，９００
７６，０００	７８，０００	３，８００	２２６，０００	２３０，０００	１１，３００	４４４，０００	４５０，０００	２２，２００
７８，０００	８０，０００	３，９００	２３０，０００	２３４，０００	１１，５００	４５０，０００	４５６，０００	２２，５００
８０，０００	８２，０００	４，０００	２３４，０００	２３８，０００	１１，７００	４５６，０００	４６２，０００	２２，８００
８２，０００	８４，０００	４，１００	２３８，０００	２４２，０００	１１，９００	４６２，０００	４６８，０００	２３，１００
８４，０００	８６，０００	４，２００	２４２，０００	２４６，０００	１２，１００	４６８，０００	４７４，０００	２３，４００
８６，０００	８８，０００	４，３００	２４６，０００	２５０，０００	１２，３００	４７４，０００	４８０，０００	２３，７００
８８，０００	９０，０００	４，４００	２５０，０００	２５４，０００	１２，５００	４８０，０００	４８６，０００	２４，０００
９０，０００	９２，０００	４，５００	２５４，０００	２５８，０００	１２，７００	４８６，０００	４９２，０００	２４，３００
９２，０００	９４，０００	４，６００	２５８，０００	２６２，０００	１２，９００	４９２，０００	４９８，０００	２４，６００
９４，０００	９６，０００	４，７００	２６２，０００	２６６，０００	１３，１００	４９８，０００	５０４，０００	２４，９００
９６，０００	９８，０００	４，８００	２６６，０００	２７０，０００	１３，３００	５０４，０００	５１０，０００	２５，２００
９８，０００	１００，０００	４，９００	２７０，０００	２７４，０００	１３，５００	５１０，０００	５１６，０００	２５，５００

（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	税額	以上	未満	税額	以上	未満	税額
円	円	円	円	円	円	円	円	円
５１６，０００	５２２，０００	２５，８００	８２８，０００	８３６，０００	４２，１００	１，２２８，０００	１，２３６，０００	６６，２００
５２２，０００	５２８，０００	２６，１００	８３６，０００	８４４，０００	４２，６００	１，２３６，０００	１，２４４，０００	６６，７００
５２８，０００	５３４，０００	２６，４００	８４４，０００	８５２，０００	４３，１００	１，２４４，０００	１，２５２，０００	６７，２００
５３４，０００	５４０，０００	２６，７００	８５２，０００	８６０，０００	４３，６００	１，２５２，０００	１，２６０，０００	６７，７００
５４０，０００	５４６，０００	２７，０００	８６０，０００	８６８，０００	４４，１００	１，２６０，０００	１，２６８，０００	６８，２００
５４６，０００	５５２，０００	２７，３００	８６８，０００	８７６，０００	４４，５００	１，２６８，０００	１，２７６，０００	６８，７００
５５２，０００	５５８，０００	２７，６００	８７６，０００	８８４，０００	４５，０００	１，２７６，０００	１，２８４，０００	６９，２００
５５８，０００	５６４，０００	２７，９００	８８４，０００	８９２，０００	４５，５００	１，２８４，０００	１，２９２，０００	６９，７００
５６４，０００	５７０，０００	２８，２００	８９２，０００	９００，０００	４６，０００	１，２９２，０００	１，３００，０００	７０，２００
５７０，０００	５７６，０００	２８，５００	９００，０００	９０８，０００	４６，５００	１，３００，０００	１，３１０，０００	７０，７００
５７６，０００	５８２，０００	２８，８００	９０８，０００	９１６，０００	４６，９００	１，３１０，０００	１，３２０，０００	７１，３００
５８２，０００	５８８，０００	２９，１００	９１６，０００	９２４，０００	４７，４００	１，３２０，０００	１，３３０，０００	７２，０００
５８８，０００	５９４，０００	２９，４００	９２４，０００	９３２，０００	４７，９００	１，３３０，０００	１，３４０，０００	７２，６００
５９４，０００	６００，０００	２９，７００	９３２，０００	９４０，０００	４８，４００	１，３４０，０００	１，３５０，０００	７３，２００
６００，０００	６０６，０００	３０，０００	９４０，０００	９４８，０００	４８，９００	１，３５０，０００	１，３６０，０００	７３，８００
６０６，０００	６１２，０００	３０，３００	９４８，０００	９５６，０００	４９，３００	１，３６０，０００	１，３７０，０００	７４，５００
６１２，０００	６１８，０００	３０，６００	９５６，０００	９６４，０００	４９，８００	１，３７０，０００	１，３８０，０００	７５，１００
６１８，０００	６２４，０００	３０，９００	９６４，０００	９７２，０００	５０，３００	１，３８０，０００	１，３９０，０００	７５，７００
６２４，０００	６３０，０００	３１，２００	９７２，０００	９８０，０００	５０，８００	１，３９０，０００	１，４００，０００	７６，３００
６３０，０００	６３６，０００	３１，５００	９８０，０００	９８８，０００	５１，３００	１，４００，０００	１，４１０，０００	７７，０００
６３６，０００	６４２，０００	３１，８００	９８８，０００	９９６，０００	５１，７００	１，４１０，０００	１，４２０，０００	７７，６００
６４２，０００	６４８，０００	３２，２００	９９６，０００	１，００４，０００	５２，２００	１，４２０，０００	１，４３０，０００	７８，２００
６４８，０００	６５４，０００	３２，５００	１，００４，０００	１，０１２，０００	５２，７００	１，４３０，０００	１，４４０，０００	７８，８００
６５４，０００	６６０，０００	３２，８００	１，０１２，０００	１，０２０，０００	５３，２００	１，４４０，０００	１，４５０，０００	７９，５００
６６０，０００	６６６，０００	３３，１００	１，０２０，０００	１，０２８，０００	５３，７００	１，４５０，０００	１，４６０，０００	８０，１００
６６６，０００	６７２，０００	３３，４００	１，０２８，０００	１，０３６，０００	５４，１００	１，４６０，０００	１，４７０，０００	８０，７００
６７２，０００	６７８，０００	３３，７００	１，０３６，０００	１，０４４，０００	５４，６００	１，４７０，０００	１，４８０，０００	８１，３００
６７８，０００	６８４，０００	３４，０００	１，０４４，０００	１，０５２，０００	５５，１００	１，４８０，０００	１，４９０，０００	８２，０００
６８４，０００	６９０，０００	３４，４００	１，０５２，０００	１，０６０，０００	５５，６００	１，４９０，０００	１，５００，０００	８２，６００
６９０，０００	６９６，０００	３４，７００	１，０６０，０００	１，０６８，０００	５６，１００	１，５００，０００	１，５１０，０００	８３，２００
６９６，０００	７０２，０００	３５，０００	１，０６８，０００	１，０７６，０００	５６，５００	１，５１０，０００	１，５２０，０００	８３，８００
７０２，０００	７０８，０００	３５，３００	１，０７６，０００	１，０８４，０００	５７，０００	１，５２０，０００	１，５３０，０００	８４，５００
７０８，０００	７１４，０００	３５，６００	１，０８４，０００	１，０９２，０００	５７，５００	１，５３０，０００	１，５４０，０００	８５，１００
７１４，０００	７２０，０００	３５，９００	１，０９２，０００	１，１００，０００	５８，０００	１，５４０，０００	１，５５０，０００	８５，７００
７２０，０００	７２６，０００	３６，３００	１，１００，０００	１，１０８，０００	５８，５００	１，５５０，０００	１，５６０，０００	８６，３００
７２６，０００	７３２，０００	３６，６００	１，１０８，０００	１，１１６，０００	５８，９００	１，５６０，０００	１，５７０，０００	８７，０００
７３２，０００	７３８，０００	３６，９００	１，１１６，０００	１，１２４，０００	５９，４００	１，５７０，０００	１，５８０，０００	８７，６００
７３８，０００	７４４，０００	３７，２００	１，１２４，０００	１，１３２，０００	５９，９００	１，５８０，０００	１，５９０，０００	８８，２００
７４４，０００	７５０，０００	３７，５００	１，１３２，０００	１，１４０，０００	６０，４００	１，５９０，０００	１，６００，０００	８８，８００
７５０，０００	７５６，０００	３７，８００	１，１４０，０００	１，１４８，０００	６０，９００	１，６００，０００	１，６１０，０００	８９，５００
７５６，０００	７６２，０００	３８，１００	１，１４８，０００	１，１５６，０００	６１，３００	１，６１０，０００	１，６２０，０００	９０，２００
７６２，０００	７６８，０００	３８，５００	１，１５６，０００	１，１６４，０００	６１，８００	１，６２０，０００	１，６３０，０００	９０，９００
７６８，０００	７７４，０００	３８，８００	１，１６４，０００	１，１７２，０００	６２，３００	１，６３０，０００	１，６４０，０００	９１，６００
７７４，０００	７８０，０００	３９，１００	１，１７２，０００	１，１８０，０００	６２，８００	１，６４０，０００	１，６５０，０００	９２，３００
７８０，０００	７８８，０００	３９，４００	１，１８０，０００	１，１８８，０００	６３，３００	１，６５０，０００	１，６６０，０００	９３，０００
７８８，０００	７９６，０００	３９，８００	１，１８８，０００	１，１９６，０００	６３，７００	１，６６０，０００	１，６７０，０００	９３，７００
７９６，０００	８０４，０００	４０，２００	１，１９６，０００	１，２０４，０００	６４，２００	１，６７０，０００	１，６８０，０００	９４，４００
８０４，０００	８１２，０００	４０，７００	１，２０４，０００	１，２１２，０００	６４，７００	１，６８０，０００	１，６９０，０００	９５，１００
８１２，０００	８２０，０００	４１，２００	１，２１２，０００	１，２２０，０００	６５，２００	１，６９０，０００	１，７００，０００	９５，８００
８２０，０００	８２８，０００	４１，７００	１，２２０，０００	１，２２８，０００	６５，７００	１，７００，０００	１，７１０，０００	９６，５００

（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	税額	以上	未満	税額	以上	未満	税額
円	円	円	円	円	円	円	円	円
１，７１０，０００	１，７２０，０００	９７，２００	２，２１０，０００	２，２２０，０００	１３３，２００	２，７１０，０００	２，７２０，０００	１７２，５００
１，７２０，０００	１，７３０，０００	９７，９００	２，２２０，０００	２，２３０，０００	１３３，９００	２，７２０，０００	２，７３０，０００	１７３，４００
１，７３０，０００	１，７４０，０００	９８，６００	２，２３０，０００	２，２４０，０００	１３４，６００	２，７３０，０００	２，７４０，０００	１７４，２００
１，７４０，０００	１，７５０，０００	９９，３００	２，２４０，０００	２，２５０，０００	１３５，４００	２，７４０，０００	２，７５０，０００	１７５，０００
１，７５０，０００	１，７６０，０００	１００，０００	２，２５０，０００	２，２６０，０００	１３６，１００	２，７５０，０００	２，７６０，０００	１７５，８００
１，７６０，０００	１，７７０，０００	１００，７００	２，２６０，０００	２，２７０，０００	１３６，８００	２，７６０，０００	２，７７０，０００	１７６，７００
１，７７０，０００	１，７８０，０００	１０１，４００	２，２７０，０００	２，２８０，０００	１３７，５００	２，７７０，０００	２，７８０，０００	１７７，５００
１，７８０，０００	１，７９０，０００	１０２，１００	２，２８０，０００	２，２９０，０００	１３８，３００	２，７８０，０００	２，７９０，０００	１７８，３００
１，７９０，０００	１，８００，０００	１０２，８００	２，２９０，０００	２，３００，０００	１３９，０００	２，７９０，０００	２，８００，０００	１７９，１００
１，８００，０００	１，８１０，０００	１０３，５００	２，３００，０００	２，３１０，０００	１３９，７００	２，８００，０００	２，８１０，０００	１８０，０００
１，８１０，０００	１，８２０，０００	１０４，２００	２，３１０，０００	２，３２０，０００	１４０，４００	２，８１０，０００	２，８２０，０００	１８０，８００
１，８２０，０００	１，８３０，０００	１０４，９００	２，３２０，０００	２，３３０，０００	１４１，２００	２，８２０，０００	２，８３０，０００	１８１，６００
１，８３０，０００	１，８４０，０００	１０５，６００	２，３３０，０００	２，３４０，０００	１４１，９００	２，８３０，０００	２，８４０，０００	１８２，４００
１，８４０，０００	１，８５０，０００	１０６，４００	２，３４０，０００	２，３５０，０００	１４２，６００	２，８４０，０００	２，８５０，０００	１８３，３００
１，８５０，０００	１，８６０，０００	１０７，１００	２，３５０，０００	２，３６０，０００	１４３，３００	２，８５０，０００	２，８６０，０００	１８４，１００
１，８６０，０００	１，８７０，０００	１０７，８００	２，３６０，０００	２，３７０，０００	１４４，１００	２，８６０，０００	２，８７０，０００	１８４，９００
１，８７０，０００	１，８８０，０００	１０８，５００	２，３７０，０００	２，３８０，０００	１４４，８００	２，８７０，０００	２，８８０，０００	１８５，７００
１，８８０，０００	１，８９０，０００	１０９，３００	２，３８０，０００	２，３９０，０００	１４５，５００	２，８８０，０００	２，８９０，０００	１８６，６００
１，８９０，０００	１，９００，０００	１１０，０００	２，３９０，０００	２，４００，０００	１４６，２００	２，８９０，０００	２，９００，０００	１８７，４００
１，９００，０００	１，９１０，０００	１１０，７００	２，４００，０００	２，４１０，０００	１４７，０００	２，９００，０００	２，９１０，０００	１８８，２００
１，９１０，０００	１，９２０，０００	１１１，４００	２，４１０，０００	２，４２０，０００	１４７，８００	２，９１０，０００	２，９２０，０００	１８９，０００
１，９２０，０００	１，９３０，０００	１１２，２００	２，４２０，０００	２，４３０，０００	１４８，６００	２，９２０，０００	２，９３０，０００	１８９，９００
１，９３０，０００	１，９４０，０００	１１２，９００	２，４３０，０００	２，４４０，０００	１４９，４００	２，９３０，０００	２，９４０，０００	１９０，７００
１，９４０，０００	１，９５０，０００	１１３，６００	２，４４０，０００	２，４５０，０００	１５０，３００	２，９４０，０００	２，９５０，０００	１９１，５００
１，９５０，０００	１，９６０，０００	１１４，３００	２，４５０，０００	２，４６０，０００	１５１，１００	２，９５０，０００	２，９６０，０００	１９２，３００
１，９６０，０００	１，９７０，０００	１１５，１００	２，４６０，０００	２，４７０，０００	１５１，９００	２，９６０，０００	２，９７０，０００	１９３，２００
１，９７０，０００	１，９８０，０００	１１５，８００	２，４７０，０００	２，４８０，０００	１５２，７００	２，９７０，０００	２，９８０，０００	１９４，０００
１，９８０，０００	１，９９０，０００	１１６，５００	２，４８０，０００	２，４９０，０００	１５３，６００	２，９８０，０００	２，９９０，０００	１９４，８００
１，９９０，０００	２，０００，０００	１１７，２００	２，４９０，０００	２，５００，０００	１５４，４００	２，９９０，０００	３，０００，０００	１９５，６００
２，０００，０００	２，０１０，０００	１１８，０００	２，５００，０００	２，５１０，０００	１５５，２００	３，０００，０００	３，０１０，０００	１９６，５００
２，０１０，０００	２，０２０，０００	１１８，７００	２，５１０，０００	２，５２０，０００	１５６，０００	３，０１０，０００	３，０２０，０００	１９７，３００
２，０２０，０００	２，０３０，０００	１１９，４００	２，５２０，０００	２，５３０，０００	１５６，９００	３，０２０，０００	３，０３０，０００	１９８，２００
２，０３０，０００	２，０４０，０００	１２０，１００	２，５３０，０００	２，５４０，０００	１５７，７００	３，０３０，０００	３，０４０，０００	１９９，０００
２，０４０，０００	２，０５０，０００	１２０，９００	２，５４０，０００	２，５５０，０００	１５８，５００	３，０４０，０００	３，０５０，０００	１９９，９００
２，０５０，０００	２，０６０，０００	１２１，６００	２，５５０，０００	２，５６０，０００	１５９，３００	３，０５０，０００	３，０６０，０００	２００，８００
２，０６０，０００	２，０７０，０００	１２２，３００	２，５６０，０００	２，５７０，０００	１６０，２００	３，０６０，０００	３，０７０，０００	２０１，６００
２，０７０，０００	２，０８０，０００	１２３，０００	２，５７０，０００	２，５８０，０００	１６１，０００	３，０７０，０００	３，０８０，０００	２０２，５００
２，０８０，０００	２，０９０，０００	１２３，８００	２，５８０，０００	２，５９０，０００	１６１，８００	３，０８０，０００	３，０９０，０００	２０３，３００
２，０９０，０００	２，１００，０００	１２４，５００	２，５９０，０００	２，６００，０００	１６２，６００	３，０９０，０００	３，１００，０００	２０４，２００
２，１００，０００	２，１１０，０００	１２５，２００	２，６００，０００	２，６１０，０００	１６３，５００	３，１００，０００	３，１１０，０００	２０５，１００
２，１１０，０００	２，１２０，０００	１２５，９００	２，６１０，０００	２，６２０，０００	１６４，３００	３，１１０，０００	３，１２０，０００	２０５，９００
２，１２０，０００	２，１３０，０００	１２６，７００	２，６２０，０００	２，６３０，０００	１６５，１００	３，１２０，０００	３，１３０，０００	２０６，８００
２，１３０，０００	２，１４０，０００	１２７，４００	２，６３０，０００	２，６４０，０００	１６５，９００	３，１３０，０００	３，１４０，０００	２０７，６００
２，１４０，０００	２，１５０，０００	１２８，１００	２，６４０，０００	２，６５０，０００	１６６，８００	３，１４０，０００	３，１５０，０００	２０８，５００
２，１５０，０００	２，１６０，０００	１２８，８００	２，６５０，０００	２，６６０，０００	１６７，６００	３，１５０，０００	３，１６０，０００	２０９，４００
２，１６０，０００	２，１７０，０００	１２９，６００	２，６６０，０００	２，６７０，０００	１６８，４００	３，１６０，０００	３，１７０，０００	２１０，２００
２，１７０，０００	２，１８０，０００	１３０，３００	２，６７０，０００	２，６８０，０００	１６９，２００	３，１７０，０００	３，１８０，０００	２１１，１００
２，１８０，０００	２，１９０，０００	１３１，０００	２，６８０，０００	２，６９０，０００	１７０，１００	３，１８０，０００	３，１９０，０００	２１１，９００
２，１９０，０００	２，２００，０００	１３１，７００	２，６９０，０００	２，７００，０００	１７０，９００	３，１９０，０００	３，２００，０００	２１２，８００
２，２００，０００	２，２１０，０００	１３２，５００	２，７００，０００	２，７１０，０００	１７１，７００	３，２００，０００	３，２１０，０００	２１３，７００

（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	税額	以上	未満	税額	以上	未満	税額
円	円	円	円	円	円	円
３，２１０，０００	３，２２０，０００	２１４，６００	３，７１０，０００	３，７２０，０００	２６１，３００	６，４００，０００	７，０００，０００	退職所得控除額控除後の退職手当等の金額に１３．８５％を乗じて算出した金額から３１７，１００円を控除した金額
３，２２０，０００	３，２３０，０００	２１５，５００	３，７２０，０００	３，７３０，０００	２６２，３００
３，２３０，０００	３，２４０，０００	２１６，５００	３，７３０，０００	３，７４０，０００	２６３，２００
３，２４０，０００	３，２５０，０００	２１７，４００	３，７４０，０００	３，７５０，０００	２６４，１００
３，２５０，０００	３，２６０，０００	２１８，３００	３，７５０，０００	３，７６０，０００	２６５，１００
３，２６０，０００	３，２７０，０００	２１９，３００	３，７６０，０００	３，７７０，０００	２６６，０００	７，０００，０００	７，６００，０００	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３５２，１００円を控除した金額
３，２７０，０００	３，２８０，０００	２２０，２００	３，７７０，０００	３，７８０，０００	２６６，９００
３，２８０，０００	３，２９０，０００	２２１，１００	３，７８０，０００	３，７９０，０００	２６７，９００
３，２９０，０００	３，３００，０００	２２２，１００	３，７９０，０００	３，８００，０００	２６８，８００
３，３００，０００	３，３１０，０００	２２３，０００	３，８００，０００	３，８１０，０００	２６９，８００
３，３１０，０００	３，３２０，０００	２２３，９００	３，８１０，０００	３，８２０，０００	２７０，７００	７，６００，０００	８，０００，０００	退職所得控除額控除後の退職手当等の金額に１５．５％を乗じて算出した金額から４３９，５００円を控除した金額
３，３２０，０００	３，３３０，０００	２２４，９００	３，８２０，０００	３，８３０，０００	２７１，６００
３，３３０，０００	３，３４０，０００	２２５，８００	３，８３０，０００	３，８４０，０００	２７２，６００
３，３４０，０００	３，３５０，０００	２２６，７００	３，８４０，０００	３，８５０，０００	２７３，５００
３，３５０，０００	３，３６０，０００	２２７，７００	３，８５０，０００	３，８６０，０００	２７４，４００
３，３６０，０００	３，３７０，０００	２２８，６００	３，８６０，０００	３，８７０，０００	２７５，４００	８，０００，０００	８，８００，０００	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４７９，５００円を控除した金額
３，３７０，０００	３，３８０，０００	２２９，５００	３，８７０，０００	３，８８０，０００	２７６，３００
３，３８０，０００	３，３９０，０００	２３０，５００	３，８８０，０００	３，８９０，０００	２７７，２００
３，３９０，０００	３，４００，０００	２３１，４００	３，８９０，０００	３，９００，０００	２７８，２００
３，４００，０００	３，４１０，０００	２３２，４００	３，９００，０００	３，９１０，０００	２７９，１００
３，４１０，０００	３，４２０，０００	２３３，３００	３，９１０，０００	３，９２０，０００	２８０，０００	８，８００，０００	１０，０００，０００	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６１１，５００円を控除した金額
３，４２０，０００	３，４３０，０００	２３４，２００	３，９２０，０００	３，９３０，０００	２８１，０００
３，４３０，０００	３，４４０，０００	２３５，２００	３，９３０，０００	３，９４０，０００	２８１，９００
３，４４０，０００	３，４５０，０００	２３６，１００	３，９４０，０００	３，９５０，０００	２８２，８００
３，４５０，０００	３，４６０，０００	２３７，０００	３，９５０，０００	３，９６０，０００	２８３，８００
３，４６０，０００	３，４７０，０００	２３８，０００	３，９６０，０００	３，９７０，０００	２８４，７００	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１９．５％を乗じて算出した金額から８１１，５００円を控除した金額
３，４７０，０００	３，４８０，０００	２３８，９００	３，９７０，０００	３，９８０，０００	２８５，６００
３，４８０，０００	３，４９０，０００	２３９，８００	３，９８０，０００	３，９９０，０００	２８６，６００
３，４９０，０００	３，５００，０００	２４０，８００	３，９９０，０００	４，０００，０００	２８７，５００
３，５００，０００	３，５１０，０００	２４１，７００
３，５１０，０００	３，５２０，０００	２４２，６００	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１０．８５％を乗じて算出した金額から１４５，５００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２１．５％を乗じて算出した金額から１，０５１，５００円を控除した金額
３，５２０，０００	３，５３０，０００	２４３，６００
３，５３０，０００	３，５４０，０００	２４４，５００
３，５４０，０００	３，５５０，０００	２４５，４００
３，５５０，０００	３，５６０，０００	２４６，４００
３，５６０，０００	３，５７０，０００	２４７，３００	５，０００，０００	５，２００，０００	退職所得控除額控除後の退職手当等の金額に１１．２５％を乗じて算出した金額から１６５，５００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％を乗じて算出した金額から１，２６１，５００円を控除した金額
３，５７０，０００	３，５８０，０００	２４８，２００
３，５８０，０００	３，５９０，０００	２４９，２００
３，５９０，０００	３，６００，０００	２５０，１００
３，６００，０００	３，６１０，０００	２５１，１００
３，６１０，０００	３，６２０，０００	２５２，０００	５，２００，０００	６，０００，０００	退職所得控除額控除後の退職手当等の金額に１２．３５％を乗じて算出した金額から２２２，７００円を控除した金額	１６，０００，０００	１８，０００，０００	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１，３４１，５００円を控除した金額
３，６２０，０００	３，６３０，０００	２５２，９００
３，６３０，０００	３，６４０，０００	２５３，９００
３，６４０，０００	３，６５０，０００	２５４，８００
３，６５０，０００	３，６６０，０００	２５５，７００
３，６６０，０００	３，６７０，０００	２５６，７００	６，０００，０００	６，４００，０００	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２４６，７００円を控除した金額	１８，０００，０００	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１，６１１，５００円を控除した金額
３，６７０，０００	３，６８０，０００	２５７，６００
３，６８０，０００	３，６９０，０００	２５８，５００
３，６９０，０００	３，７００，０００	２５９，５００
３，７００，０００	３，７１０，０００	２６０，４００

（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	税額	以上	未満	税額	以上	未満	税額
円	円		円	円		円	円
２０，０００，０００	２４，０００，０００	退職所得控除額控除後の退職手当等の金額に２５．６％を乗じて算出した金額から１，７３１，５００円を控除した金額	４０，０００，０００	８０，０００，０００	退職所得控除額控除後の退職手当等の金額に３０％を乗じて算出した金額から３，１８７，５００円を控除した金額	１２０，０００，０００	１６０，０００，０００	退職所得控除額控除後の退職手当等の金額に３５％を乗じて算出した金額から８，１８７，５００円を控除した金額
２４，０００，０００	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２，１８７，５００円を控除した金額	８０，０００，０００	１２０，０００，０００	退職所得控除額控除後の退職手当等の金額に３２．５％を乗じて算出した金額から５，１８７，５００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１２，１８７，５００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。

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