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 | At least | Less than | At least | Less than | |||
| yen | yen | yen | yen | yen | yen | yen | yen | yen |
| Less than 1,000 yen | 0 | 50,000 | 51,000 | 5,000 | 137,000 | 139,000 | 13,700 | |
| 1,000 | 2,000 | 100 | 51,000 | 52,000 | 5,100 | 139,000 | 141,000 | 13,900 |
| 2,000 | 3,000 | 200 | 52,000 | 53,000 | 5,200 | 141,000 | 143,000 | 14,100 |
| 3,000 | 4,000 | 300 | 53,000 | 54,000 | 5,300 | 143,000 | 145,000 | 14,300 |
| 4,000 | 5,000 | 400 | 54,000 | 55,000 | 5,400 | 145,000 | 147,000 | 14,500 |
| 5,000 | 6,000 | 500 | 55,000 | 56,000 | 5,500 | 147,000 | 149,000 | 14,700 |
| 6,000 | 7,000 | 600 | 56,000 | 57,000 | 5,600 | 149,000 | 151,000 | 14,900 |
| 7,000 | 8,000 | 700 | 57,000 | 58,000 | 5,700 | 151,000 | 153,000 | 15,100 |
| 8,000 | 9,000 | 800 | 58,000 | 59,000 | 5,800 | 153,000 | 155,000 | 15,300 |
| 9,000 | 10,000 | 900 | 59,000 | 60,000 | 5,900 | 155,000 | 157,000 | 15,500 |
| 10,000 | 11,000 | 1,000 | 60,000 | 61,000 | 6,000 | 157,000 | 159,000 | 15,700 |
| 11,000 | 12,000 | 1,100 | 61,000 | 62,000 | 6,100 | 159,000 | 161,000 | 15,900 |
| 12,000 | 13,000 | 1,200 | 62,000 | 63,000 | 6,200 | 161,000 | 163,000 | 16,100 |
| 13,000 | 14,000 | 1,300 | 63,000 | 65,000 | 6,300 | 163,000 | 165,000 | 16,300 |
| 14,000 | 15,000 | 1,400 | 65,000 | 67,000 | 6,500 | 165,000 | 167,000 | 16,500 |
| 15,000 | 16,000 | 1,500 | 67,000 | 69,000 | 6,700 | 167,000 | 169,000 | 16,700 |
| 16,000 | 17,000 | 1,600 | 69,000 | 71,000 | 6,900 | 169,000 | 171,000 | 16,900 |
| 17,000 | 18,000 | 1,700 | 71,000 | 73,000 | 7,100 | 171,000 | 173,000 | 17,100 |
| 18,000 | 19,000 | 1,800 | 73,000 | 75,000 | 7,300 | 173,000 | 175,000 | 17,300 |
| 19,000 | 20,000 | 1,900 | 75,000 | 77,000 | 7,500 | 175,000 | 177,000 | 17,500 |
| 20,000 | 21,000 | 2,000 | 77,000 | 79,000 | 7,700 | 177,000 | 179,000 | 17,700 |
| 21,000 | 22,000 | 2,100 | 79,000 | 81,000 | 7,900 | 179,000 | 181,000 | 17,900 |
| 22,000 | 23,000 | 2,200 | 81,000 | 83,000 | 8,100 | 181,000 | 183,000 | 18,100 |
| 23,000 | 24,000 | 2,300 | 83,000 | 85,000 | 8,300 | 183,000 | 185,000 | 18,300 |
| 24,000 | 25,000 | 2,400 | 85,000 | 87,000 | 8,500 | 185,000 | 187,000 | 18,500 |
| 25,000 | 26,000 | 2,500 | 87,000 | 89,000 | 8,700 | 187,000 | 189,000 | 18,700 |
| 26,000 | 27,000 | 2,600 | 89,000 | 91,000 | 8,900 | 189,000 | 191,000 | 18,900 |
| 27,000 | 28,000 | 2,700 | 91,000 | 93,000 | 9,100 | 191,000 | 193,000 | 19,100 |
| 28,000 | 29,000 | 2,800 | 93,000 | 95,000 | 9,300 | 193,000 | 195,000 | 19,300 |
| 29,000 | 30,000 | 2,900 | 95,000 | 97,000 | 9,500 | 195,000 | 198,000 | 19,500 |
| 30,000 | 31,000 | 3,000 | 97,000 | 99,000 | 9,700 | 198,000 | 201,000 | 19,800 |
| 31,000 | 32,000 | 3,100 | 99,000 | 101,000 | 9,900 | 201,000 | 204,000 | 20,100 |
| 32,000 | 33,000 | 3,200 | 101,000 | 103,000 | 10,100 | 204,000 | 207,000 | 20,400 |
| 33,000 | 34,000 | 3,300 | 103,000 | 105,000 | 10,300 | 207,000 | 210,000 | 20,700 |
| 34,000 | 35,000 | 3,400 | 105,000 | 107,000 | 10,500 | 210,000 | 213,000 | 21,000 |
| 35,000 | 36,000 | 3,500 | 107,000 | 109,000 | 10,700 | 213,000 | 216,000 | 21,300 |
| 36,000 | 37,000 | 3,600 | 109,000 | 111,000 | 10,900 | 216,000 | 219,000 | 21,600 |
| 37,000 | 38,000 | 3,700 | 111,000 | 113,000 | 11,100 | 219,000 | 222,000 | 21,900 |
| 38,000 | 39,000 | 3,800 | 113,000 | 115,000 | 11,300 | 222,000 | 225,000 | 22,200 |
| 39,000 | 40,000 | 3,900 | 115,000 | 117,000 | 11,500 | 225,000 | 228,000 | 22,500 |
| 40,000 | 41,000 | 4,000 | 117,000 | 119,000 | 11,700 | 228,000 | 231,000 | 22,800 |
| 41,000 | 42,000 | 4,100 | 119,000 | 121,000 | 11,900 | 231,000 | 234,000 | 23,100 |
| 42,000 | 43,000 | 4,200 | 121,000 | 123,000 | 12,100 | 234,000 | 237,000 | 23,400 |
| 43,000 | 44,000 | 4,300 | 123,000 | 125,000 | 12,300 | 237,000 | 240,000 | 23,700 |
| 44,000 | 45,000 | 4,400 | 125,000 | 127,000 | 12,500 | 240,000 | 243,000 | 24,000 |
| 45,000 | 46,000 | 4,500 | 127,000 | 129,000 | 12,700 | 243,000 | 246,000 | 24,300 |
| 46,000 | 47,000 | 4,600 | 129,000 | 131,000 | 12,900 | 246,000 | 249,000 | 24,600 |
| 47,000 | 48,000 | 4,700 | 131,000 | 133,000 | 13,100 | 249,000 | 252,000 | 24,900 |
| 48,000 | 49,000 | 4,800 | 133,000 | 135,000 | 13,300 | 252,000 | 255,000 | 25,200 |
| 49,000 | 50,000 | 4,900 | 135,000 | 137,000 | 13,500 | 255,000 | 258,000 | 25,500 |
(2)
| Taxable timber income | Tax amount | Taxable timber income | Tax amount | Taxable timber income | Tax amount | |||
| At least | Less than | At least | Less than | At least | Less than | |||
| yen | yen | yen | yen | yen | yen | yen | yen | yen |
| 258,000 | 261,000 | 25,800 | 414,000 | 418,000 | 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 | At least | Less than | At least | Less than | |||
| 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 | At least | Less than | At least | Less than | |||
| 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 | At least | Less than | At least | Less than | |||
| 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 | 以上 | 未満 | 以上 | 未満 | |||
| 円 | 円 | 円 | 円 | 円 | 円 | 円 | 円 | 円 |
| １，０００円未満 | ０ | ５０，０００ | ５１，０００ | ５，０００ | １３７，０００ | １３９，０００ | １３，７００ | |
| １，０００ | ２，０００ | １００ | ５１，０００ | ５２，０００ | ５，１００ | １３９，０００ | １４１，０００ | １３，９００ |
| ２，０００ | ３，０００ | ２００ | ５２，０００ | ５３，０００ | ５，２００ | １４１，０００ | １４３，０００ | １４，１００ |
| ３，０００ | ４，０００ | ３００ | ５３，０００ | ５４，０００ | ５，３００ | １４３，０００ | １４５，０００ | １４，３００ |
| ４，０００ | ５，０００ | ４００ | ５４，０００ | ５５，０００ | ５，４００ | １４５，０００ | １４７，０００ | １４，５００ |
| ５，０００ | ６，０００ | ５００ | ５５，０００ | ５６，０００ | ５，５００ | １４７，０００ | １４９，０００ | １４，７００ |
| ６，０００ | ７，０００ | ６００ | ５６，０００ | ５７，０００ | ５，６００ | １４９，０００ | １５１，０００ | １４，９００ |
| ７，０００ | ８，０００ | ７００ | ５７，０００ | ５８，０００ | ５，７００ | １５１，０００ | １５３，０００ | １５，１００ |
| ８，０００ | ９，０００ | ８００ | ５８，０００ | ５９，０００ | ５，８００ | １５３，０００ | １５５，０００ | １５，３００ |
| ９，０００ | １０，０００ | ９００ | ５９，０００ | ６０，０００ | ５，９００ | １５５，０００ | １５７，０００ | １５，５００ |
| １０，０００ | １１，０００ | １，０００ | ６０，０００ | ６１，０００ | ６，０００ | １５７，０００ | １５９，０００ | １５，７００ |
| １１，０００ | １２，０００ | １，１００ | ６１，０００ | ６２，０００ | ６，１００ | １５９，０００ | １６１，０００ | １５，９００ |
| １２，０００ | １３，０００ | １，２００ | ６２，０００ | ６３，０００ | ６，２００ | １６１，０００ | １６３，０００ | １６，１００ |
| １３，０００ | １４，０００ | １，３００ | ６３，０００ | ６５，０００ | ６，３００ | １６３，０００ | １６５，０００ | １６，３００ |
| １４，０００ | １５，０００ | １，４００ | ６５，０００ | ６７，０００ | ６，５００ | １６５，０００ | １６７，０００ | １６，５００ |
| １５，０００ | １６，０００ | １，５００ | ６７，０００ | ６９，０００ | ６，７００ | １６７，０００ | １６９，０００ | １６，７００ |
| １６，０００ | １７，０００ | １，６００ | ６９，０００ | ７１，０００ | ６，９００ | １６９，０００ | １７１，０００ | １６，９００ |
| １７，０００ | １８，０００ | １，７００ | ７１，０００ | ７３，０００ | ７，１００ | １７１，０００ | １７３，０００ | １７，１００ |
| １８，０００ | １９，０００ | １，８００ | ７３，０００ | ７５，０００ | ７，３００ | １７３，０００ | １７５，０００ | １７，３００ |
| １９，０００ | ２０，０００ | １，９００ | ７５，０００ | ７７，０００ | ７，５００ | １７５，０００ | １７７，０００ | １７，５００ |
| ２０，０００ | ２１，０００ | ２，０００ | ７７，０００ | ７９，０００ | ７，７００ | １７７，０００ | １７９，０００ | １７，７００ |
| ２１，０００ | ２２，０００ | ２，１００ | ７９，０００ | ８１，０００ | ７，９００ | １７９，０００ | １８１，０００ | １７，９００ |
| ２２，０００ | ２３，０００ | ２，２００ | ８１，０００ | ８３，０００ | ８，１００ | １８１，０００ | １８３，０００ | １８，１００ |
| ２３，０００ | ２４，０００ | ２，３００ | ８３，０００ | ８５，０００ | ８，３００ | １８３，０００ | １８５，０００ | １８，３００ |
| ２４，０００ | ２５，０００ | ２，４００ | ８５，０００ | ８７，０００ | ８，５００ | １８５，０００ | １８７，０００ | １８，５００ |
| ２５，０００ | ２６，０００ | ２，５００ | ８７，０００ | ８９，０００ | ８，７００ | １８７，０００ | １８９，０００ | １８，７００ |
| ２６，０００ | ２７，０００ | ２，６００ | ８９，０００ | ９１，０００ | ８，９００ | １８９，０００ | １９１，０００ | １８，９００ |
| ２７，０００ | ２８，０００ | ２，７００ | ９１，０００ | ９３，０００ | ９，１００ | １９１，０００ | １９３，０００ | １９，１００ |
| ２８，０００ | ２９，０００ | ２，８００ | ９３，０００ | ９５，０００ | ９，３００ | １９３，０００ | １９５，０００ | １９，３００ |
| ２９，０００ | ３０，０００ | ２，９００ | ９５，０００ | ９７，０００ | ９，５００ | １９５，０００ | １９８，０００ | １９，５００ |
| ３０，０００ | ３１，０００ | ３，０００ | ９７，０００ | ９９，０００ | ９，７００ | １９８，０００ | ２０１，０００ | １９，８００ |
| ３１，０００ | ３２，０００ | ３，１００ | ９９，０００ | １０１，０００ | ９，９００ | ２０１，０００ | ２０４，０００ | ２０，１００ |
| ３２，０００ | ３３，０００ | ３，２００ | １０１，０００ | １０３，０００ | １０，１００ | ２０４，０００ | ２０７，０００ | ２０，４００ |
| ３３，０００ | ３４，０００ | ３，３００ | １０３，０００ | １０５，０００ | １０，３００ | ２０７，０００ | ２１０，０００ | ２０，７００ |
| ３４，０００ | ３５，０００ | ３，４００ | １０５，０００ | １０７，０００ | １０，５００ | ２１０，０００ | ２１３，０００ | ２１，０００ |
| ３５，０００ | ３６，０００ | ３，５００ | １０７，０００ | １０９，０００ | １０，７００ | ２１３，０００ | ２１６，０００ | ２１，３００ |
| ３６，０００ | ３７，０００ | ３，６００ | １０９，０００ | １１１，０００ | １０，９００ | ２１６，０００ | ２１９，０００ | ２１，６００ |
| ３７，０００ | ３８，０００ | ３，７００ | １１１，０００ | １１３，０００ | １１，１００ | ２１９，０００ | ２２２，０００ | ２１，９００ |
| ３８，０００ | ３９，０００ | ３，８００ | １１３，０００ | １１５，０００ | １１，３００ | ２２２，０００ | ２２５，０００ | ２２，２００ |
| ３９，０００ | ４０，０００ | ３，９００ | １１５，０００ | １１７，０００ | １１，５００ | ２２５，０００ | ２２８，０００ | ２２，５００ |
| ４０，０００ | ４１，０００ | ４，０００ | １１７，０００ | １１９，０００ | １１，７００ | ２２８，０００ | ２３１，０００ | ２２，８００ |
| ４１，０００ | ４２，０００ | ４，１００ | １１９，０００ | １２１，０００ | １１，９００ | ２３１，０００ | ２３４，０００ | ２３，１００ |
| ４２，０００ | ４３，０００ | ４，２００ | １２１，０００ | １２３，０００ | １２，１００ | ２３４，０００ | ２３７，０００ | ２３，４００ |
| ４３，０００ | ４４，０００ | ４，３００ | １２３，０００ | １２５，０００ | １２，３００ | ２３７，０００ | ２４０，０００ | ２３，７００ |
| ４４，０００ | ４５，０００ | ４，４００ | １２５，０００ | １２７，０００ | １２，５００ | ２４０，０００ | ２４３，０００ | ２４，０００ |
| ４５，０００ | ４６，０００ | ４，５００ | １２７，０００ | １２９，０００ | １２，７００ | ２４３，０００ | ２４６，０００ | ２４，３００ |
| ４６，０００ | ４７，０００ | ４，６００ | １２９，０００ | １３１，０００ | １２，９００ | ２４６，０００ | ２４９，０００ | ２４，６００ |
| ４７，０００ | ４８，０００ | ４，７００ | １３１，０００ | １３３，０００ | １３，１００ | ２４９，０００ | ２５２，０００ | ２４，９００ |
| ４８，０００ | ４９，０００ | ４，８００ | １３３，０００ | １３５，０００ | １３，３００ | ２５２，０００ | ２５５，０００ | ２５，２００ |
| ４９，０００ | ５０，０００ | ４，９００ | １３５，０００ | １３７，０００ | １３，５００ | ２５５，０００ | ２５８，０００ | ２５，５００ |
（二）
| 課税山林所得金額 | 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 | 以上 | 未満 | 以上 | 未満 | |||
| 円 | 円 | 円 | 円 | 円 | 円 | 円 | 円 | 円 |
| ２５８，０００ | ２６１，０００ | ２５，８００ | ４１４，０００ | ４１８，０００ | 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 | 以上 | 未満 | 以上 | 未満 | |||
| 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 | 以上 | 未満 | 以上 | 未満 | |||
| 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 | 以上 | 未満 | 以上 | 未満 | |||
| 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。