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 | At least | Less than | At least | Less than | ||||||
| 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 | At least | Less than | At least | Less than | ||||||
| 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 | At least | Less than | At least | Less than | ||||||
| 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 | At least | Less than | At least | Less than | ||||||
| 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 | At least | Less than | At least | Less than | ||||||
| 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 | 以上 | 未満 | 以上 | 未満 | ||||||
| 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 | 以上 | 未満 | 以上 | 未満 | ||||||
| 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 | 以上 | 未満 | 以上 | 未満 | ||||||
| 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 | 以上 | 未満 | 以上 | 未満 | ||||||
| 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 | 以上 | 未満 | 以上 | 未満 | ||||||
| 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。