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。

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