Supplementary Provisions, Appended Table 5
附則別表第五昭和４６年分の退職所得の源泉徴収税額表
(1)
| Amount of severance pay or other such compensation after the retirement income deduction | Tax amount | Amount of severance pay or other such compensation after the retirement income deduction | Tax amount | Amount of severance pay or other such compensation after the retirement income deduction | Tax amount | |||
| At least | Less than | At least | Less than | At least | Less than | |||
| yen | yen | yen | yen | yen | yen | yen | yen | yen |
| Less than 2,000 yen | 0 | 100,000 | 102,000 | 5,000 | 274,000 | 278,000 | 13,700 | |
| 2,000 | 4,000 | 100 | 102,000 | 104,000 | 5,100 | 278,000 | 282,000 | 13,900 |
| 4,000 | 6,000 | 200 | 104,000 | 106,000 | 5,200 | 282,000 | 286,000 | 14,100 |
| 6,000 | 8,000 | 300 | 106,000 | 108,000 | 5,300 | 286,000 | 290,000 | 14,300 |
| 8,000 | 10,000 | 400 | 108,000 | 110,000 | 5,400 | 290,000 | 294,000 | 14,500 |
| 10,000 | 12,000 | 500 | 110,000 | 112,000 | 5,500 | 294,000 | 298,000 | 14,700 |
| 12,000 | 14,000 | 600 | 112,000 | 114,000 | 5,600 | 298,000 | 302,000 | 14,900 |
| 14,000 | 16,000 | 700 | 114,000 | 116,000 | 5,700 | 302,000 | 306,000 | 15,100 |
| 16,000 | 18,000 | 800 | 116,000 | 118,000 | 5,800 | 306,000 | 310,000 | 15,300 |
| 18,000 | 20,000 | 900 | 118,000 | 120,000 | 5,900 | 310,000 | 314,000 | 15,500 |
| 20,000 | 22,000 | 1,000 | 120,000 | 122,000 | 6,000 | 314,000 | 318,000 | 15,700 |
| 22,000 | 24,000 | 1,100 | 122,000 | 124,000 | 6,100 | 318,000 | 322,000 | 15,900 |
| 24,000 | 26,000 | 1,200 | 124,000 | 126,000 | 6,200 | 322,000 | 326,000 | 16,100 |
| 26,000 | 28,000 | 1,300 | 126,000 | 130,000 | 6,300 | 326,000 | 330,000 | 16,300 |
| 28,000 | 30,000 | 1,400 | 130,000 | 134,000 | 6,500 | 330,000 | 334,000 | 16,500 |
| 30,000 | 32,000 | 1,500 | 134,000 | 138,000 | 6,700 | 334,000 | 338,000 | 16,700 |
| 32,000 | 34,000 | 1,600 | 138,000 | 142,000 | 6,900 | 338,000 | 342,000 | 16,900 |
| 34,000 | 36,000 | 1,700 | 142,000 | 146,000 | 7,100 | 342,000 | 346,000 | 17,100 |
| 36,000 | 38,000 | 1,800 | 146,000 | 150,000 | 7,300 | 346,000 | 350,000 | 17,300 |
| 38,000 | 40,000 | 1,900 | 150,000 | 154,000 | 7,500 | 350,000 | 354,000 | 17,500 |
| 40,000 | 42,000 | 2,000 | 154,000 | 158,000 | 7,700 | 354,000 | 358,000 | 17,700 |
| 42,000 | 44,000 | 2,100 | 158,000 | 162,000 | 7,900 | 358,000 | 362,000 | 17,900 |
| 44,000 | 46,000 | 2,200 | 162,000 | 166,000 | 8,100 | 362,000 | 366,000 | 18,100 |
| 46,000 | 48,000 | 2,300 | 166,000 | 170,000 | 8,300 | 366,000 | 370,000 | 18,300 |
| 48,000 | 50,000 | 2,400 | 170,000 | 174,000 | 8,500 | 370,000 | 374,000 | 18,500 |
| 50,000 | 52,000 | 2,500 | 174,000 | 178,000 | 8,700 | 374,000 | 378,000 | 18,700 |
| 52,000 | 54,000 | 2,600 | 178,000 | 182,000 | 8,900 | 378,000 | 382,000 | 18,900 |
| 54,000 | 56,000 | 2,700 | 182,000 | 186,000 | 9,100 | 382,000 | 386,000 | 19,100 |
| 56,000 | 58,000 | 2,800 | 186,000 | 190,000 | 9,300 | 386,000 | 390,000 | 19,300 |
| 58,000 | 60,000 | 2,900 | 190,000 | 194,000 | 9,500 | 390,000 | 396,000 | 19,500 |
| 60,000 | 62,000 | 3,000 | 194,000 | 198,000 | 9,700 | 396,000 | 402,000 | 19,800 |
| 62,000 | 64,000 | 3,100 | 198,000 | 202,000 | 9,900 | 402,000 | 408,000 | 20,100 |
| 64,000 | 66,000 | 3,200 | 202,000 | 206,000 | 10,100 | 408,000 | 414,000 | 20,400 |
| 66,000 | 68,000 | 3,300 | 206,000 | 210,000 | 10,300 | 414,000 | 420,000 | 20,700 |
| 68,000 | 70,000 | 3,400 | 210,000 | 214,000 | 10,500 | 420,000 | 426,000 | 21,000 |
| 70,000 | 72,000 | 3,500 | 214,000 | 218,000 | 10,700 | 426,000 | 432,000 | 21,300 |
| 72,000 | 74,000 | 3,600 | 218,000 | 222,000 | 10,900 | 432,000 | 438,000 | 21,600 |
| 74,000 | 76,000 | 3,700 | 222,000 | 226,000 | 11,100 | 438,000 | 444,000 | 21,900 |
| 76,000 | 78,000 | 3,800 | 226,000 | 230,000 | 11,300 | 444,000 | 450,000 | 22,200 |
| 78,000 | 80,000 | 3,900 | 230,000 | 234,000 | 11,500 | 450,000 | 456,000 | 22,500 |
| 80,000 | 82,000 | 4,000 | 234,000 | 238,000 | 11,700 | 456,000 | 462,000 | 22,800 |
| 82,000 | 84,000 | 4,100 | 238,000 | 242,000 | 11,900 | 462,000 | 468,000 | 23,100 |
| 84,000 | 86,000 | 4,200 | 242,000 | 246,000 | 12,100 | 468,000 | 474,000 | 23,400 |
| 86,000 | 88,000 | 4,300 | 246,000 | 250,000 | 12,300 | 474,000 | 480,000 | 23,700 |
| 88,000 | 90,000 | 4,400 | 250,000 | 254,000 | 12,500 | 480,000 | 486,000 | 24,000 |
| 90,000 | 92,000 | 4,500 | 254,000 | 258,000 | 12,700 | 486,000 | 492,000 | 24,300 |
| 92,000 | 94,000 | 4,600 | 258,000 | 262,000 | 12,900 | 492,000 | 498,000 | 24,600 |
| 94,000 | 96,000 | 4,700 | 262,000 | 266,000 | 13,100 | 498,000 | 504,000 | 24,900 |
| 96,000 | 98,000 | 4,800 | 266,000 | 270,000 | 13,300 | 504,000 | 510,000 | 25,200 |
| 98,000 | 100,000 | 4,900 | 270,000 | 274,000 | 13,500 | 510,000 | 516,000 | 25,500 |
(2)
| Amount of severance pay or other such compensation after the retirement income deduction | Tax amount | Amount of severance pay or other such compensation after the retirement income deduction | Tax amount | Amount of severance pay or other such compensation after the retirement income deduction | Tax amount | |||
| At least | Less than | At least | Less than | At least | Less than | |||
| yen | yen | yen | yen | yen | yen | yen | yen | yen |
| 516,000 | 522,000 | 25,800 | 828,000 | 836,000 | 42,100 | 1,228,000 | 1,236,000 | 66,200 |
| 522,000 | 528,000 | 26,100 | 836,000 | 844,000 | 42,600 | 1,236,000 | 1,244,000 | 66,700 |
| 528,000 | 534,000 | 26,400 | 844,000 | 852,000 | 43,100 | 1,244,000 | 1,252,000 | 67,200 |
| 534,000 | 540,000 | 26,700 | 852,000 | 860,000 | 43,600 | 1,252,000 | 1,260,000 | 67,700 |
| 540,000 | 546,000 | 27,000 | 860,000 | 868,000 | 44,100 | 1,260,000 | 1,268,000 | 68,200 |
| 546,000 | 552,000 | 27,300 | 868,000 | 876,000 | 44,500 | 1,268,000 | 1,276,000 | 68,700 |
| 552,000 | 558,000 | 27,600 | 876,000 | 884,000 | 45,000 | 1,276,000 | 1,284,000 | 69,200 |
| 558,000 | 564,000 | 27,900 | 884,000 | 892,000 | 45,500 | 1,284,000 | 1,292,000 | 69,700 |
| 564,000 | 570,000 | 28,200 | 892,000 | 900,000 | 46,000 | 1,292,000 | 1,300,000 | 70,200 |
| 570,000 | 576,000 | 28,500 | 900,000 | 908,000 | 46,500 | 1,300,000 | 1,310,000 | 70,700 |
| 576,000 | 582,000 | 28,800 | 908,000 | 916,000 | 46,900 | 1,310,000 | 1,320,000 | 71,300 |
| 582,000 | 588,000 | 29,100 | 916,000 | 924,000 | 47,400 | 1,320,000 | 1,330,000 | 72,000 |
| 588,000 | 594,000 | 29,400 | 924,000 | 932,000 | 47,900 | 1,330,000 | 1,340,000 | 72,600 |
| 594,000 | 600,000 | 29,700 | 932,000 | 940,000 | 48,400 | 1,340,000 | 1,350,000 | 73,200 |
| 600,000 | 606,000 | 30,000 | 940,000 | 948,000 | 48,900 | 1,350,000 | 1,360,000 | 73,800 |
| 606,000 | 612,000 | 30,300 | 948,000 | 956,000 | 49,300 | 1,360,000 | 1,370,000 | 74,500 |
| 612,000 | 618,000 | 30,600 | 956,000 | 964,000 | 49,800 | 1,370,000 | 1,380,000 | 75,100 |
| 618,000 | 624,000 | 30,900 | 964,000 | 972,000 | 50,300 | 1,380,000 | 1,390,000 | 75,700 |
| 624,000 | 630,000 | 31,200 | 972,000 | 980,000 | 50,800 | 1,390,000 | 1,400,000 | 76,300 |
| 630,000 | 636,000 | 31,500 | 980,000 | 988,000 | 51,300 | 1,400,000 | 1,410,000 | 77,000 |
| 636,000 | 642,000 | 31,800 | 988,000 | 996,000 | 51,700 | 1,410,000 | 1,420,000 | 77,600 |
| 642,000 | 648,000 | 32,200 | 996,000 | 1,004,000 | 52,200 | 1,420,000 | 1,430,000 | 78,200 |
| 648,000 | 654,000 | 32,500 | 1,004,000 | 1,012,000 | 52,700 | 1,430,000 | 1,440,000 | 78,800 |
| 654,000 | 660,000 | 32,800 | 1,012,000 | 1,020,000 | 53,200 | 1,440,000 | 1,450,000 | 79,500 |
| 660,000 | 666,000 | 33,100 | 1,020,000 | 1,028,000 | 53,700 | 1,450,000 | 1,460,000 | 80,100 |
| 666,000 | 672,000 | 33,400 | 1,028,000 | 1,036,000 | 54,100 | 1,460,000 | 1,470,000 | 80,700 |
| 672,000 | 678,000 | 33,700 | 1,036,000 | 1,044,000 | 54,600 | 1,470,000 | 1,480,000 | 81,300 |
| 678,000 | 684,000 | 34,000 | 1,044,000 | 1,052,000 | 55,100 | 1,480,000 | 1,490,000 | 82,000 |
| 684,000 | 690,000 | 34,400 | 1,052,000 | 1,060,000 | 55,600 | 1,490,000 | 1,500,000 | 82,600 |
| 690,000 | 696,000 | 34,700 | 1,060,000 | 1,068,000 | 56,100 | 1,500,000 | 1,510,000 | 83,200 |
| 696,000 | 702,000 | 35,000 | 1,068,000 | 1,076,000 | 56,500 | 1,510,000 | 1,520,000 | 83,800 |
| 702,000 | 708,000 | 35,300 | 1,076,000 | 1,084,000 | 57,000 | 1,520,000 | 1,530,000 | 84,500 |
| 708,000 | 714,000 | 35,600 | 1,084,000 | 1,092,000 | 57,500 | 1,530,000 | 1,540,000 | 85,100 |
| 714,000 | 720,000 | 35,900 | 1,092,000 | 1,100,000 | 58,000 | 1,540,000 | 1,550,000 | 85,700 |
| 720,000 | 726,000 | 36,300 | 1,100,000 | 1,108,000 | 58,500 | 1,550,000 | 1,560,000 | 86,300 |
| 726,000 | 732,000 | 36,600 | 1,108,000 | 1,116,000 | 58,900 | 1,560,000 | 1,570,000 | 87,000 |
| 732,000 | 738,000 | 36,900 | 1,116,000 | 1,124,000 | 59,400 | 1,570,000 | 1,580,000 | 87,600 |
| 738,000 | 744,000 | 37,200 | 1,124,000 | 1,132,000 | 59,900 | 1,580,000 | 1,590,000 | 88,200 |
| 744,000 | 750,000 | 37,500 | 1,132,000 | 1,140,000 | 60,400 | 1,590,000 | 1,600,000 | 88,800 |
| 750,000 | 756,000 | 37,800 | 1,140,000 | 1,148,000 | 60,900 | 1,600,000 | 1,610,000 | 89,500 |
| 756,000 | 762,000 | 38,100 | 1,148,000 | 1,156,000 | 61,300 | 1,610,000 | 1,620,000 | 90,200 |
| 762,000 | 768,000 | 38,500 | 1,156,000 | 1,164,000 | 61,800 | 1,620,000 | 1,630,000 | 90,900 |
| 768,000 | 774,000 | 38,800 | 1,164,000 | 1,172,000 | 62,300 | 1,630,000 | 1,640,000 | 91,600 |
| 774,000 | 780,000 | 39,100 | 1,172,000 | 1,180,000 | 62,800 | 1,640,000 | 1,650,000 | 92,300 |
| 780,000 | 788,000 | 39,400 | 1,180,000 | 1,188,000 | 63,300 | 1,650,000 | 1,660,000 | 93,000 |
| 788,000 | 796,000 | 39,800 | 1,188,000 | 1,196,000 | 63,700 | 1,660,000 | 1,670,000 | 93,700 |
| 796,000 | 804,000 | 40,200 | 1,196,000 | 1,204,000 | 64,200 | 1,670,000 | 1,680,000 | 94,400 |
| 804,000 | 812,000 | 40,700 | 1,204,000 | 1,212,000 | 64,700 | 1,680,000 | 1,690,000 | 95,100 |
| 812,000 | 820,000 | 41,200 | 1,212,000 | 1,220,000 | 65,200 | 1,690,000 | 1,700,000 | 95,800 |
| 820,000 | 828,000 | 41,700 | 1,220,000 | 1,228,000 | 65,700 | 1,700,000 | 1,710,000 | 96,500 |
(3)
| Amount of severance pay or other such compensation after the retirement income deduction | Tax amount | Amount of severance pay or other such compensation after the retirement income deduction | Tax amount | Amount of severance pay or other such compensation after the retirement income deduction | Tax amount | |||
| At least | Less than | At least | Less than | At least | Less than | |||
| yen | yen | yen | yen | yen | yen | yen | yen | yen |
| 1,710,000 | 1,720,000 | 97,200 | 2,210,000 | 2,220,000 | 133,200 | 2,710,000 | 2,720,000 | 172,500 |
| 1,720,000 | 1,730,000 | 97,900 | 2,220,000 | 2,230,000 | 133,900 | 2,720,000 | 2,730,000 | 173,400 |
| 1,730,000 | 1,740,000 | 98,600 | 2,230,000 | 2,240,000 | 134,600 | 2,730,000 | 2,740,000 | 174,200 |
| 1,740,000 | 1,750,000 | 99,300 | 2,240,000 | 2,250,000 | 135,400 | 2,740,000 | 2,750,000 | 175,000 |
| 1,750,000 | 1,760,000 | 100,000 | 2,250,000 | 2,260,000 | 136,100 | 2,750,000 | 2,760,000 | 175,800 |
| 1,760,000 | 1,770,000 | 100,700 | 2,260,000 | 2,270,000 | 136,800 | 2,760,000 | 2,770,000 | 176,700 |
| 1,770,000 | 1,780,000 | 101,400 | 2,270,000 | 2,280,000 | 137,500 | 2,770,000 | 2,780,000 | 177,500 |
| 1,780,000 | 1,790,000 | 102,100 | 2,280,000 | 2,290,000 | 138,300 | 2,780,000 | 2,790,000 | 178,300 |
| 1,790,000 | 1,800,000 | 102,800 | 2,290,000 | 2,300,000 | 139,000 | 2,790,000 | 2,800,000 | 179,100 |
| 1,800,000 | 1,810,000 | 103,500 | 2,300,000 | 2,310,000 | 139,700 | 2,800,000 | 2,810,000 | 180,000 |
| 1,810,000 | 1,820,000 | 104,200 | 2,310,000 | 2,320,000 | 140,400 | 2,810,000 | 2,820,000 | 180,800 |
| 1,820,000 | 1,830,000 | 104,900 | 2,320,000 | 2,330,000 | 141,200 | 2,820,000 | 2,830,000 | 181,600 |
| 1,830,000 | 1,840,000 | 105,600 | 2,330,000 | 2,340,000 | 141,900 | 2,830,000 | 2,840,000 | 182,400 |
| 1,840,000 | 1,850,000 | 106,400 | 2,340,000 | 2,350,000 | 142,600 | 2,840,000 | 2,850,000 | 183,300 |
| 1,850,000 | 1,860,000 | 107,100 | 2,350,000 | 2,360,000 | 143,300 | 2,850,000 | 2,860,000 | 184,100 |
| 1,860,000 | 1,870,000 | 107,800 | 2,360,000 | 2,370,000 | 144,100 | 2,860,000 | 2,870,000 | 184,900 |
| 1,870,000 | 1,880,000 | 108,500 | 2,370,000 | 2,380,000 | 144,800 | 2,870,000 | 2,880,000 | 185,700 |
| 1,880,000 | 1,890,000 | 109,300 | 2,380,000 | 2,390,000 | 145,500 | 2,880,000 | 2,890,000 | 186,600 |
| 1,890,000 | 1,900,000 | 110,000 | 2,390,000 | 2,400,000 | 146,200 | 2,890,000 | 2,900,000 | 187,400 |
| 1,900,000 | 1,910,000 | 110,700 | 2,400,000 | 2,410,000 | 147,000 | 2,900,000 | 2,910,000 | 188,200 |
| 1,910,000 | 1,920,000 | 111,400 | 2,410,000 | 2,420,000 | 147,800 | 2,910,000 | 2,920,000 | 189,000 |
| 1,920,000 | 1,930,000 | 112,200 | 2,420,000 | 2,430,000 | 148,600 | 2,920,000 | 2,930,000 | 189,900 |
| 1,930,000 | 1,940,000 | 112,900 | 2,430,000 | 2,440,000 | 149,400 | 2,930,000 | 2,940,000 | 190,700 |
| 1,940,000 | 1,950,000 | 113,600 | 2,440,000 | 2,450,000 | 150,300 | 2,940,000 | 2,950,000 | 191,500 |
| 1,950,000 | 1,960,000 | 114,300 | 2,450,000 | 2,460,000 | 151,100 | 2,950,000 | 2,960,000 | 192,300 |
| 1,960,000 | 1,970,000 | 115,100 | 2,460,000 | 2,470,000 | 151,900 | 2,960,000 | 2,970,000 | 193,200 |
| 1,970,000 | 1,980,000 | 115,800 | 2,470,000 | 2,480,000 | 152,700 | 2,970,000 | 2,980,000 | 194,000 |
| 1,980,000 | 1,990,000 | 116,500 | 2,480,000 | 2,490,000 | 153,600 | 2,980,000 | 2,990,000 | 194,800 |
| 1,990,000 | 2,000,000 | 117,200 | 2,490,000 | 2,500,000 | 154,400 | 2,990,000 | 3,000,000 | 195,600 |
| 2,000,000 | 2,010,000 | 118,000 | 2,500,000 | 2,510,000 | 155,200 | 3,000,000 | 3,010,000 | 196,500 |
| 2,010,000 | 2,020,000 | 118,700 | 2,510,000 | 2,520,000 | 156,000 | 3,010,000 | 3,020,000 | 197,300 |
| 2,020,000 | 2,030,000 | 119,400 | 2,520,000 | 2,530,000 | 156,900 | 3,020,000 | 3,030,000 | 198,200 |
| 2,030,000 | 2,040,000 | 120,100 | 2,530,000 | 2,540,000 | 157,700 | 3,030,000 | 3,040,000 | 199,000 |
| 2,040,000 | 2,050,000 | 120,900 | 2,540,000 | 2,550,000 | 158,500 | 3,040,000 | 3,050,000 | 199,900 |
| 2,050,000 | 2,060,000 | 121,600 | 2,550,000 | 2,560,000 | 159,300 | 3,050,000 | 3,060,000 | 200,800 |
| 2,060,000 | 2,070,000 | 122,300 | 2,560,000 | 2,570,000 | 160,200 | 3,060,000 | 3,070,000 | 201,600 |
| 2,070,000 | 2,080,000 | 123,000 | 2,570,000 | 2,580,000 | 161,000 | 3,070,000 | 3,080,000 | 202,500 |
| 2,080,000 | 2,090,000 | 123,800 | 2,580,000 | 2,590,000 | 161,800 | 3,080,000 | 3,090,000 | 203,300 |
| 2,090,000 | 2,100,000 | 124,500 | 2,590,000 | 2,600,000 | 162,600 | 3,090,000 | 3,100,000 | 204,200 |
| 2,100,000 | 2,110,000 | 125,200 | 2,600,000 | 2,610,000 | 163,500 | 3,100,000 | 3,110,000 | 205,100 |
| 2,110,000 | 2,120,000 | 125,900 | 2,610,000 | 2,620,000 | 164,300 | 3,110,000 | 3,120,000 | 205,900 |
| 2,120,000 | 2,130,000 | 126,700 | 2,620,000 | 2,630,000 | 165,100 | 3,120,000 | 3,130,000 | 206,800 |
| 2,130,000 | 2,140,000 | 127,400 | 2,630,000 | 2,640,000 | 165,900 | 3,130,000 | 3,140,000 | 207,600 |
| 2,140,000 | 2,150,000 | 128,100 | 2,640,000 | 2,650,000 | 166,800 | 3,140,000 | 3,150,000 | 208,500 |
| 2,150,000 | 2,160,000 | 128,800 | 2,650,000 | 2,660,000 | 167,600 | 3,150,000 | 3,160,000 | 209,400 |
| 2,160,000 | 2,170,000 | 129,600 | 2,660,000 | 2,670,000 | 168,400 | 3,160,000 | 3,170,000 | 210,200 |
| 2,170,000 | 2,180,000 | 130,300 | 2,670,000 | 2,680,000 | 169,200 | 3,170,000 | 3,180,000 | 211,100 |
| 2,180,000 | 2,190,000 | 131,000 | 2,680,000 | 2,690,000 | 170,100 | 3,180,000 | 3,190,000 | 211,900 |
| 2,190,000 | 2,200,000 | 131,700 | 2,690,000 | 2,700,000 | 170,900 | 3,190,000 | 3,200,000 | 212,800 |
| 2,200,000 | 2,210,000 | 132,500 | 2,700,000 | 2,710,000 | 171,700 | 3,200,000 | 3,210,000 | 213,700 |
(4)
| Amount of severance pay or other such compensation after the retirement income deduction | Tax amount | Amount of severance pay or other such compensation after the retirement income deduction | Tax amount | Amount of severance pay or other such compensation after the retirement income deduction | Tax amount | |||
| At least | Less than | At least | Less than | At least | Less than | |||
| yen | yen | yen | yen | yen | yen | yen | ||
| 3,210,000 | 3,220,000 | 214,600 | 3,710,000 | 3,720,000 | 261,300 | 6,400,000 | 7,000,000 | The amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 13.85%, less 317,100 yen |
| 3,220,000 | 3,230,000 | 215,500 | 3,720,000 | 3,730,000 | 262,300 | |||
| 3,230,000 | 3,240,000 | 216,500 | 3,730,000 | 3,740,000 | 263,200 | |||
| 3,240,000 | 3,250,000 | 217,400 | 3,740,000 | 3,750,000 | 264,100 | |||
| 3,250,000 | 3,260,000 | 218,300 | 3,750,000 | 3,760,000 | 265,100 | |||
| 3,260,000 | 3,270,000 | 219,300 | 3,760,000 | 3,770,000 | 266,000 | 7,000,000 | 7,600,000 | The amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 14.35%, less 352,100 yen |
| 3,270,000 | 3,280,000 | 220,200 | 3,770,000 | 3,780,000 | 266,900 | |||
| 3,280,000 | 3,290,000 | 221,100 | 3,780,000 | 3,790,000 | 267,900 | |||
| 3,290,000 | 3,300,000 | 222,100 | 3,790,000 | 3,800,000 | 268,800 | |||
| 3,300,000 | 3,310,000 | 223,000 | 3,800,000 | 3,810,000 | 269,800 | |||
| 3,310,000 | 3,320,000 | 223,900 | 3,810,000 | 3,820,000 | 270,700 | 7,600,000 | 8,000,000 | The amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 15.5%, less 439,500 yen |
| 3,320,000 | 3,330,000 | 224,900 | 3,820,000 | 3,830,000 | 271,600 | |||
| 3,330,000 | 3,340,000 | 225,800 | 3,830,000 | 3,840,000 | 272,600 | |||
| 3,340,000 | 3,350,000 | 226,700 | 3,840,000 | 3,850,000 | 273,500 | |||
| 3,350,000 | 3,360,000 | 227,700 | 3,850,000 | 3,860,000 | 274,400 | |||
| 3,360,000 | 3,370,000 | 228,600 | 3,860,000 | 3,870,000 | 275,400 | 8,000,000 | 8,800,000 | The amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 16%, less 479,500 yen |
| 3,370,000 | 3,380,000 | 229,500 | 3,870,000 | 3,880,000 | 276,300 | |||
| 3,380,000 | 3,390,000 | 230,500 | 3,880,000 | 3,890,000 | 277,200 | |||
| 3,390,000 | 3,400,000 | 231,400 | 3,890,000 | 3,900,000 | 278,200 | |||
| 3,400,000 | 3,410,000 | 232,400 | 3,900,000 | 3,910,000 | 279,100 | |||
| 3,410,000 | 3,420,000 | 233,300 | 3,910,000 | 3,920,000 | 280,000 | 8,800,000 | 10,000,000 | The amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 17.5%, less 611,500 yen |
| 3,420,000 | 3,430,000 | 234,200 | 3,920,000 | 3,930,000 | 281,000 | |||
| 3,430,000 | 3,440,000 | 235,200 | 3,930,000 | 3,940,000 | 281,900 | |||
| 3,440,000 | 3,450,000 | 236,100 | 3,940,000 | 3,950,000 | 282,800 | |||
| 3,450,000 | 3,460,000 | 237,000 | 3,950,000 | 3,960,000 | 283,800 | |||
| 3,460,000 | 3,470,000 | 238,000 | 3,960,000 | 3,970,000 | 284,700 | 10,000,000 | 12,000,000 | The amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 19.5%, less 811,500 yen |
| 3,470,000 | 3,480,000 | 238,900 | 3,970,000 | 3,980,000 | 285,600 | |||
| 3,480,000 | 3,490,000 | 239,800 | 3,980,000 | 3,990,000 | 286,600 | |||
| 3,490,000 | 3,500,000 | 240,800 | 3,990,000 | 4,000,000 | 287,500 | |||
| 3,500,000 | 3,510,000 | 241,700 | ||||||
| 3,510,000 | 3,520,000 | 242,600 | 4,000,000 | 5,000,000 | The amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 10.85%, less 145,500 yen | 12,000,000 | 14,000,000 | The amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 21.5%, less 1,051,500 yen |
| 3,520,000 | 3,530,000 | 243,600 | ||||||
| 3,530,000 | 3,540,000 | 244,500 | ||||||
| 3,540,000 | 3,550,000 | 245,400 | ||||||
| 3,550,000 | 3,560,000 | 246,400 | ||||||
| 3,560,000 | 3,570,000 | 247,300 | 5,000,000 | 5,200,000 | The amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 11.25%, less 165,500 yen | 14,000,000 | 16,000,000 | The amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 23%, less 1,261,500 yen |
| 3,570,000 | 3,580,000 | 248,200 | ||||||
| 3,580,000 | 3,590,000 | 249,200 | ||||||
| 3,590,000 | 3,600,000 | 250,100 | ||||||
| 3,600,000 | 3,610,000 | 251,100 | ||||||
| 3,610,000 | 3,620,000 | 252,000 | 5,200,000 | 6,000,000 | The amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 12.35%, less 222,700 yen | 16,000,000 | 18,000,000 | The amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 23.5%, less 1,341,500 yen |
| 3,620,000 | 3,630,000 | 252,900 | ||||||
| 3,630,000 | 3,640,000 | 253,900 | ||||||
| 3,640,000 | 3,650,000 | 254,800 | ||||||
| 3,650,000 | 3,660,000 | 255,700 | ||||||
| 3,660,000 | 3,670,000 | 256,700 | 6,000,000 | 6,400,000 | The amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 12.75%, less 246,700 yen | 18,000,000 | 20,000,000 | The amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 25%, less 1,611,500 yen |
| 3,670,000 | 3,680,000 | 257,600 | ||||||
| 3,680,000 | 3,690,000 | 258,500 | ||||||
| 3,690,000 | 3,700,000 | 259,500 | ||||||
| 3,700,000 | 3,710,000 | 260,400 | ||||||
(5)
| Amount of severance pay or other such compensation after the retirement income deduction | Tax amount | Amount of severance pay or other such compensation after the retirement income deduction | Tax amount | Amount of severance pay or other such compensation after the retirement income deduction | Tax amount | |||
| At least | Less than | At least | Less than | At least | Less than | |||
| yen | yen | yen | yen | yen | yen | |||
| 20,000,000 | 24,000,000 | The amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 25.6%, less 1,731,500 yen | 40,000,000 | 80,000,000 | The amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 30%, less 3,187,500 yen | 120,000,000 | 160,000,000 | The amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 35%, less 8,187,500 yen |
| 24,000,000 | 40,000,000 | The amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 27.5%, less 2,187,500 yen | 80,000,000 | 120,000,000 | The amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 32.5%, less 5,187,500 yen | 160,000,000 yen or more | The amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 37.5%, less 12,187,500 yen | |
(Note) In this table, "amount of severance pay or other such compensation after the retirement income deduction" means the amount remaining after deducting the retirement income deduction prescribed in Article 201, paragraph (2) (Amount of Tax to Be Collected on Retirement Income) of the new Act from the amount of severance pay or other such compensation.
(Remarks) To find the tax amount, first find the amount arrived at when the retirement income deduction in the attached table to Appended Table VIII of the new Act, found under that attached table according to the years of service equivalent to the years of service prescribed in Article 30, paragraph (3), item (i) (Retirement Income Deduction) of the new Act and to whether the case falls under paragraph (4), item (iii) of that Article (or, in a case falling under item (i) of that paragraph, the amount calculated in accordance with the provisions of that paragraph), is deducted from the amount of severance pay or other such compensation; next, find the applicable row of the "Amount of severance pay or other such compensation after the retirement income deduction" column according to that amount; the amount stated in the "Tax amount" column of that row is the tax amount sought. In this case, if an amount equal to one half of the amount of severance pay or other such compensation after the retirement income deduction of a Resident whose amount of severance pay or other such compensation after the retirement income deduction is 4,000,000 yen or more includes a fraction of less than 1,000 yen, the amount arrived at when the amount calculated by multiplying the amount of that fraction by 2 is deducted from the amount of severance pay or other such compensation after the retirement income deduction is deemed to be the amount of severance pay or other such compensation after the retirement income deduction, and if the Resident's tax amount includes a fraction of less than 100 yen, the amount after discarding that fraction is the tax amount sought.
（一）
| 退職所得控除額控除後の退職手当等の金額 | 税額 | 退職所得控除額控除後の退職手当等の金額 | 税額 | 退職所得控除額控除後の退職手当等の金額 | 税額 | |||
| 以上 | 未満 | 以上 | 未満 | 以上 | 未満 | |||
| 円 | 円 | 円 | 円 | 円 | 円 | 円 | 円 | 円 |
| ２，０００円未満 | ０ | １００，０００ | １０２，０００ | ５，０００ | ２７４，０００ | ２７８，０００ | １３，７００ | |
| ２，０００ | ４，０００ | １００ | １０２，０００ | １０４，０００ | ５，１００ | ２７８，０００ | ２８２，０００ | １３，９００ |
| ４，０００ | ６，０００ | ２００ | １０４，０００ | １０６，０００ | ５，２００ | ２８２，０００ | ２８６，０００ | １４，１００ |
| ６，０００ | ８，０００ | ３００ | １０６，０００ | １０８，０００ | ５，３００ | ２８６，０００ | ２９０，０００ | １４，３００ |
| ８，０００ | １０，０００ | ４００ | １０８，０００ | １１０，０００ | ５，４００ | ２９０，０００ | ２９４，０００ | １４，５００ |
| １０，０００ | １２，０００ | ５００ | １１０，０００ | １１２，０００ | ５，５００ | ２９４，０００ | ２９８，０００ | １４，７００ |
| １２，０００ | １４，０００ | ６００ | １１２，０００ | １１４，０００ | ５，６００ | ２９８，０００ | ３０２，０００ | １４，９００ |
| １４，０００ | １６，０００ | ７００ | １１４，０００ | １１６，０００ | ５，７００ | ３０２，０００ | ３０６，０００ | １５，１００ |
| １６，０００ | １８，０００ | ８００ | １１６，０００ | １１８，０００ | ５，８００ | ３０６，０００ | ３１０，０００ | １５，３００ |
| １８，０００ | ２０，０００ | ９００ | １１８，０００ | １２０，０００ | ５，９００ | ３１０，０００ | ３１４，０００ | １５，５００ |
| ２０，０００ | ２２，０００ | １，０００ | １２０，０００ | １２２，０００ | ６，０００ | ３１４，０００ | ３１８，０００ | １５，７００ |
| ２２，０００ | ２４，０００ | １，１００ | １２２，０００ | １２４，０００ | ６，１００ | ３１８，０００ | ３２２，０００ | １５，９００ |
| ２４，０００ | ２６，０００ | １，２００ | １２４，０００ | １２６，０００ | ６，２００ | ３２２，０００ | ３２６，０００ | １６，１００ |
| ２６，０００ | ２８，０００ | １，３００ | １２６，０００ | １３０，０００ | ６，３００ | ３２６，０００ | ３３０，０００ | １６，３００ |
| ２８，０００ | ３０，０００ | １，４００ | １３０，０００ | １３４，０００ | ６，５００ | ３３０，０００ | ３３４，０００ | １６，５００ |
| ３０，０００ | ３２，０００ | １，５００ | １３４，０００ | １３８，０００ | ６，７００ | ３３４，０００ | ３３８，０００ | １６，７００ |
| ３２，０００ | ３４，０００ | １，６００ | １３８，０００ | １４２，０００ | ６，９００ | ３３８，０００ | ３４２，０００ | １６，９００ |
| ３４，０００ | ３６，０００ | １，７００ | １４２，０００ | １４６，０００ | ７，１００ | ３４２，０００ | ３４６，０００ | １７，１００ |
| ３６，０００ | ３８，０００ | １，８００ | １４６，０００ | １５０，０００ | ７，３００ | ３４６，０００ | ３５０，０００ | １７，３００ |
| ３８，０００ | ４０，０００ | １，９００ | １５０，０００ | １５４，０００ | ７，５００ | ３５０，０００ | ３５４，０００ | １７，５００ |
| ４０，０００ | ４２，０００ | ２，０００ | １５４，０００ | １５８，０００ | ７，７００ | ３５４，０００ | ３５８，０００ | １７，７００ |
| ４２，０００ | ４４，０００ | ２，１００ | １５８，０００ | １６２，０００ | ７，９００ | ３５８，０００ | ３６２，０００ | １７，９００ |
| ４４，０００ | ４６，０００ | ２，２００ | １６２，０００ | １６６，０００ | ８，１００ | ３６２，０００ | ３６６，０００ | １８，１００ |
| ４６，０００ | ４８，０００ | ２，３００ | １６６，０００ | １７０，０００ | ８，３００ | ３６６，０００ | ３７０，０００ | １８，３００ |
| ４８，０００ | ５０，０００ | ２，４００ | １７０，０００ | １７４，０００ | ８，５００ | ３７０，０００ | ３７４，０００ | １８，５００ |
| ５０，０００ | ５２，０００ | ２，５００ | １７４，０００ | １７８，０００ | ８，７００ | ３７４，０００ | ３７８，０００ | １８，７００ |
| ５２，０００ | ５４，０００ | ２，６００ | １７８，０００ | １８２，０００ | ８，９００ | ３７８，０００ | ３８２，０００ | １８，９００ |
| ５４，０００ | ５６，０００ | ２，７００ | １８２，０００ | １８６，０００ | ９，１００ | ３８２，０００ | ３８６，０００ | １９，１００ |
| ５６，０００ | ５８，０００ | ２，８００ | １８６，０００ | １９０，０００ | ９，３００ | ３８６，０００ | ３９０，０００ | １９，３００ |
| ５８，０００ | ６０，０００ | ２，９００ | １９０，０００ | １９４，０００ | ９，５００ | ３９０，０００ | ３９６，０００ | １９，５００ |
| ６０，０００ | ６２，０００ | ３，０００ | １９４，０００ | １９８，０００ | ９，７００ | ３９６，０００ | ４０２，０００ | １９，８００ |
| ６２，０００ | ６４，０００ | ３，１００ | １９８，０００ | ２０２，０００ | ９，９００ | ４０２，０００ | ４０８，０００ | ２０，１００ |
| ６４，０００ | ６６，０００ | ３，２００ | ２０２，０００ | ２０６，０００ | １０，１００ | ４０８，０００ | ４１４，０００ | ２０，４００ |
| ６６，０００ | ６８，０００ | ３，３００ | ２０６，０００ | ２１０，０００ | １０，３００ | ４１４，０００ | ４２０，０００ | ２０，７００ |
| ６８，０００ | ７０，０００ | ３，４００ | ２１０，０００ | ２１４，０００ | １０，５００ | ４２０，０００ | ４２６，０００ | ２１，０００ |
| ７０，０００ | ７２，０００ | ３，５００ | ２１４，０００ | ２１８，０００ | １０，７００ | ４２６，０００ | ４３２，０００ | ２１，３００ |
| ７２，０００ | ７４，０００ | ３，６００ | ２１８，０００ | ２２２，０００ | １０，９００ | ４３２，０００ | ４３８，０００ | ２１，６００ |
| ７４，０００ | ７６，０００ | ３，７００ | ２２２，０００ | ２２６，０００ | １１，１００ | ４３８，０００ | ４４４，０００ | ２１，９００ |
| ７６，０００ | ７８，０００ | ３，８００ | ２２６，０００ | ２３０，０００ | １１，３００ | ４４４，０００ | ４５０，０００ | ２２，２００ |
| ７８，０００ | ８０，０００ | ３，９００ | ２３０，０００ | ２３４，０００ | １１，５００ | ４５０，０００ | ４５６，０００ | ２２，５００ |
| ８０，０００ | ８２，０００ | ４，０００ | ２３４，０００ | ２３８，０００ | １１，７００ | ４５６，０００ | ４６２，０００ | ２２，８００ |
| ８２，０００ | ８４，０００ | ４，１００ | ２３８，０００ | ２４２，０００ | １１，９００ | ４６２，０００ | ４６８，０００ | ２３，１００ |
| ８４，０００ | ８６，０００ | ４，２００ | ２４２，０００ | ２４６，０００ | １２，１００ | ４６８，０００ | ４７４，０００ | ２３，４００ |
| ８６，０００ | ８８，０００ | ４，３００ | ２４６，０００ | ２５０，０００ | １２，３００ | ４７４，０００ | ４８０，０００ | ２３，７００ |
| ８８，０００ | ９０，０００ | ４，４００ | ２５０，０００ | ２５４，０００ | １２，５００ | ４８０，０００ | ４８６，０００ | ２４，０００ |
| ９０，０００ | ９２，０００ | ４，５００ | ２５４，０００ | ２５８，０００ | １２，７００ | ４８６，０００ | ４９２，０００ | ２４，３００ |
| ９２，０００ | ９４，０００ | ４，６００ | ２５８，０００ | ２６２，０００ | １２，９００ | ４９２，０００ | ４９８，０００ | ２４，６００ |
| ９４，０００ | ９６，０００ | ４，７００ | ２６２，０００ | ２６６，０００ | １３，１００ | ４９８，０００ | ５０４，０００ | ２４，９００ |
| ９６，０００ | ９８，０００ | ４，８００ | ２６６，０００ | ２７０，０００ | １３，３００ | ５０４，０００ | ５１０，０００ | ２５，２００ |
| ９８，０００ | １００，０００ | ４，９００ | ２７０，０００ | ２７４，０００ | １３，５００ | ５１０，０００ | ５１６，０００ | ２５，５００ |
（二）
| 退職所得控除額控除後の退職手当等の金額 | 税額 | 退職所得控除額控除後の退職手当等の金額 | 税額 | 退職所得控除額控除後の退職手当等の金額 | 税額 | |||
| 以上 | 未満 | 以上 | 未満 | 以上 | 未満 | |||
| 円 | 円 | 円 | 円 | 円 | 円 | 円 | 円 | 円 |
| ５１６，０００ | ５２２，０００ | ２５，８００ | ８２８，０００ | ８３６，０００ | ４２，１００ | １，２２８，０００ | １，２３６，０００ | ６６，２００ |
| ５２２，０００ | ５２８，０００ | ２６，１００ | ８３６，０００ | ８４４，０００ | ４２，６００ | １，２３６，０００ | １，２４４，０００ | ６６，７００ |
| ５２８，０００ | ５３４，０００ | ２６，４００ | ８４４，０００ | ８５２，０００ | ４３，１００ | １，２４４，０００ | １，２５２，０００ | ６７，２００ |
| ５３４，０００ | ５４０，０００ | ２６，７００ | ８５２，０００ | ８６０，０００ | ４３，６００ | １，２５２，０００ | １，２６０，０００ | ６７，７００ |
| ５４０，０００ | ５４６，０００ | ２７，０００ | ８６０，０００ | ８６８，０００ | ４４，１００ | １，２６０，０００ | １，２６８，０００ | ６８，２００ |
| ５４６，０００ | ５５２，０００ | ２７，３００ | ８６８，０００ | ８７６，０００ | ４４，５００ | １，２６８，０００ | １，２７６，０００ | ６８，７００ |
| ５５２，０００ | ５５８，０００ | ２７，６００ | ８７６，０００ | ８８４，０００ | ４５，０００ | １，２７６，０００ | １，２８４，０００ | ６９，２００ |
| ５５８，０００ | ５６４，０００ | ２７，９００ | ８８４，０００ | ８９２，０００ | ４５，５００ | １，２８４，０００ | １，２９２，０００ | ６９，７００ |
| ５６４，０００ | ５７０，０００ | ２８，２００ | ８９２，０００ | ９００，０００ | ４６，０００ | １，２９２，０００ | １，３００，０００ | ７０，２００ |
| ５７０，０００ | ５７６，０００ | ２８，５００ | ９００，０００ | ９０８，０００ | ４６，５００ | １，３００，０００ | １，３１０，０００ | ７０，７００ |
| ５７６，０００ | ５８２，０００ | ２８，８００ | ９０８，０００ | ９１６，０００ | ４６，９００ | １，３１０，０００ | １，３２０，０００ | ７１，３００ |
| ５８２，０００ | ５８８，０００ | ２９，１００ | ９１６，０００ | ９２４，０００ | ４７，４００ | １，３２０，０００ | １，３３０，０００ | ７２，０００ |
| ５８８，０００ | ５９４，０００ | ２９，４００ | ９２４，０００ | ９３２，０００ | ４７，９００ | １，３３０，０００ | １，３４０，０００ | ７２，６００ |
| ５９４，０００ | ６００，０００ | ２９，７００ | ９３２，０００ | ９４０，０００ | ４８，４００ | １，３４０，０００ | １，３５０，０００ | ７３，２００ |
| ６００，０００ | ６０６，０００ | ３０，０００ | ９４０，０００ | ９４８，０００ | ４８，９００ | １，３５０，０００ | １，３６０，０００ | ７３，８００ |
| ６０６，０００ | ６１２，０００ | ３０，３００ | ９４８，０００ | ９５６，０００ | ４９，３００ | １，３６０，０００ | １，３７０，０００ | ７４，５００ |
| ６１２，０００ | ６１８，０００ | ３０，６００ | ９５６，０００ | ９６４，０００ | ４９，８００ | １，３７０，０００ | １，３８０，０００ | ７５，１００ |
| ６１８，０００ | ６２４，０００ | ３０，９００ | ９６４，０００ | ９７２，０００ | ５０，３００ | １，３８０，０００ | １，３９０，０００ | ７５，７００ |
| ６２４，０００ | ６３０，０００ | ３１，２００ | ９７２，０００ | ９８０，０００ | ５０，８００ | １，３９０，０００ | １，４００，０００ | ７６，３００ |
| ６３０，０００ | ６３６，０００ | ３１，５００ | ９８０，０００ | ９８８，０００ | ５１，３００ | １，４００，０００ | １，４１０，０００ | ７７，０００ |
| ６３６，０００ | ６４２，０００ | ３１，８００ | ９８８，０００ | ９９６，０００ | ５１，７００ | １，４１０，０００ | １，４２０，０００ | ７７，６００ |
| ６４２，０００ | ６４８，０００ | ３２，２００ | ９９６，０００ | １，００４，０００ | ５２，２００ | １，４２０，０００ | １，４３０，０００ | ７８，２００ |
| ６４８，０００ | ６５４，０００ | ３２，５００ | １，００４，０００ | １，０１２，０００ | ５２，７００ | １，４３０，０００ | １，４４０，０００ | ７８，８００ |
| ６５４，０００ | ６６０，０００ | ３２，８００ | １，０１２，０００ | １，０２０，０００ | ５３，２００ | １，４４０，０００ | １，４５０，０００ | ７９，５００ |
| ６６０，０００ | ６６６，０００ | ３３，１００ | １，０２０，０００ | １，０２８，０００ | ５３，７００ | １，４５０，０００ | １，４６０，０００ | ８０，１００ |
| ６６６，０００ | ６７２，０００ | ３３，４００ | １，０２８，０００ | １，０３６，０００ | ５４，１００ | １，４６０，０００ | １，４７０，０００ | ８０，７００ |
| ６７２，０００ | ６７８，０００ | ３３，７００ | １，０３６，０００ | １，０４４，０００ | ５４，６００ | １，４７０，０００ | １，４８０，０００ | ８１，３００ |
| ６７８，０００ | ６８４，０００ | ３４，０００ | １，０４４，０００ | １，０５２，０００ | ５５，１００ | １，４８０，０００ | １，４９０，０００ | ８２，０００ |
| ６８４，０００ | ６９０，０００ | ３４，４００ | １，０５２，０００ | １，０６０，０００ | ５５，６００ | １，４９０，０００ | １，５００，０００ | ８２，６００ |
| ６９０，０００ | ６９６，０００ | ３４，７００ | １，０６０，０００ | １，０６８，０００ | ５６，１００ | １，５００，０００ | １，５１０，０００ | ８３，２００ |
| ６９６，０００ | ７０２，０００ | ３５，０００ | １，０６８，０００ | １，０７６，０００ | ５６，５００ | １，５１０，０００ | １，５２０，０００ | ８３，８００ |
| ７０２，０００ | ７０８，０００ | ３５，３００ | １，０７６，０００ | １，０８４，０００ | ５７，０００ | １，５２０，０００ | １，５３０，０００ | ８４，５００ |
| ７０８，０００ | ７１４，０００ | ３５，６００ | １，０８４，０００ | １，０９２，０００ | ５７，５００ | １，５３０，０００ | １，５４０，０００ | ８５，１００ |
| ７１４，０００ | ７２０，０００ | ３５，９００ | １，０９２，０００ | １，１００，０００ | ５８，０００ | １，５４０，０００ | １，５５０，０００ | ８５，７００ |
| ７２０，０００ | ７２６，０００ | ３６，３００ | １，１００，０００ | １，１０８，０００ | ５８，５００ | １，５５０，０００ | １，５６０，０００ | ８６，３００ |
| ７２６，０００ | ７３２，０００ | ３６，６００ | １，１０８，０００ | １，１１６，０００ | ５８，９００ | １，５６０，０００ | １，５７０，０００ | ８７，０００ |
| ７３２，０００ | ７３８，０００ | ３６，９００ | １，１１６，０００ | １，１２４，０００ | ５９，４００ | １，５７０，０００ | １，５８０，０００ | ８７，６００ |
| ７３８，０００ | ７４４，０００ | ３７，２００ | １，１２４，０００ | １，１３２，０００ | ５９，９００ | １，５８０，０００ | １，５９０，０００ | ８８，２００ |
| ７４４，０００ | ７５０，０００ | ３７，５００ | １，１３２，０００ | １，１４０，０００ | ６０，４００ | １，５９０，０００ | １，６００，０００ | ８８，８００ |
| ７５０，０００ | ７５６，０００ | ３７，８００ | １，１４０，０００ | １，１４８，０００ | ６０，９００ | １，６００，０００ | １，６１０，０００ | ８９，５００ |
| ７５６，０００ | ７６２，０００ | ３８，１００ | １，１４８，０００ | １，１５６，０００ | ６１，３００ | １，６１０，０００ | １，６２０，０００ | ９０，２００ |
| ７６２，０００ | ７６８，０００ | ３８，５００ | １，１５６，０００ | １，１６４，０００ | ６１，８００ | １，６２０，０００ | １，６３０，０００ | ９０，９００ |
| ７６８，０００ | ７７４，０００ | ３８，８００ | １，１６４，０００ | １，１７２，０００ | ６２，３００ | １，６３０，０００ | １，６４０，０００ | ９１，６００ |
| ７７４，０００ | ７８０，０００ | ３９，１００ | １，１７２，０００ | １，１８０，０００ | ６２，８００ | １，６４０，０００ | １，６５０，０００ | ９２，３００ |
| ７８０，０００ | ７８８，０００ | ３９，４００ | １，１８０，０００ | １，１８８，０００ | ６３，３００ | １，６５０，０００ | １，６６０，０００ | ９３，０００ |
| ７８８，０００ | ７９６，０００ | ３９，８００ | １，１８８，０００ | １，１９６，０００ | ６３，７００ | １，６６０，０００ | １，６７０，０００ | ９３，７００ |
| ７９６，０００ | ８０４，０００ | ４０，２００ | １，１９６，０００ | １，２０４，０００ | ６４，２００ | １，６７０，０００ | １，６８０，０００ | ９４，４００ |
| ８０４，０００ | ８１２，０００ | ４０，７００ | １，２０４，０００ | １，２１２，０００ | ６４，７００ | １，６８０，０００ | １，６９０，０００ | ９５，１００ |
| ８１２，０００ | ８２０，０００ | ４１，２００ | １，２１２，０００ | １，２２０，０００ | ６５，２００ | １，６９０，０００ | １，７００，０００ | ９５，８００ |
| ８２０，０００ | ８２８，０００ | ４１，７００ | １，２２０，０００ | １，２２８，０００ | ６５，７００ | １，７００，０００ | １，７１０，０００ | ９６，５００ |
（三）
| 退職所得控除額控除後の退職手当等の金額 | 税額 | 退職所得控除額控除後の退職手当等の金額 | 税額 | 退職所得控除額控除後の退職手当等の金額 | 税額 | |||
| 以上 | 未満 | 以上 | 未満 | 以上 | 未満 | |||
| 円 | 円 | 円 | 円 | 円 | 円 | 円 | 円 | 円 |
| １，７１０，０００ | １，７２０，０００ | ９７，２００ | ２，２１０，０００ | ２，２２０，０００ | １３３，２００ | ２，７１０，０００ | ２，７２０，０００ | １７２，５００ |
| １，７２０，０００ | １，７３０，０００ | ９７，９００ | ２，２２０，０００ | ２，２３０，０００ | １３３，９００ | ２，７２０，０００ | ２，７３０，０００ | １７３，４００ |
| １，７３０，０００ | １，７４０，０００ | ９８，６００ | ２，２３０，０００ | ２，２４０，０００ | １３４，６００ | ２，７３０，０００ | ２，７４０，０００ | １７４，２００ |
| １，７４０，０００ | １，７５０，０００ | ９９，３００ | ２，２４０，０００ | ２，２５０，０００ | １３５，４００ | ２，７４０，０００ | ２，７５０，０００ | １７５，０００ |
| １，７５０，０００ | １，７６０，０００ | １００，０００ | ２，２５０，０００ | ２，２６０，０００ | １３６，１００ | ２，７５０，０００ | ２，７６０，０００ | １７５，８００ |
| １，７６０，０００ | １，７７０，０００ | １００，７００ | ２，２６０，０００ | ２，２７０，０００ | １３６，８００ | ２，７６０，０００ | ２，７７０，０００ | １７６，７００ |
| １，７７０，０００ | １，７８０，０００ | １０１，４００ | ２，２７０，０００ | ２，２８０，０００ | １３７，５００ | ２，７７０，０００ | ２，７８０，０００ | １７７，５００ |
| １，７８０，０００ | １，７９０，０００ | １０２，１００ | ２，２８０，０００ | ２，２９０，０００ | １３８，３００ | ２，７８０，０００ | ２，７９０，０００ | １７８，３００ |
| １，７９０，０００ | １，８００，０００ | １０２，８００ | ２，２９０，０００ | ２，３００，０００ | １３９，０００ | ２，７９０，０００ | ２，８００，０００ | １７９，１００ |
| １，８００，０００ | １，８１０，０００ | １０３，５００ | ２，３００，０００ | ２，３１０，０００ | １３９，７００ | ２，８００，０００ | ２，８１０，０００ | １８０，０００ |
| １，８１０，０００ | １，８２０，０００ | １０４，２００ | ２，３１０，０００ | ２，３２０，０００ | １４０，４００ | ２，８１０，０００ | ２，８２０，０００ | １８０，８００ |
| １，８２０，０００ | １，８３０，０００ | １０４，９００ | ２，３２０，０００ | ２，３３０，０００ | １４１，２００ | ２，８２０，０００ | ２，８３０，０００ | １８１，６００ |
| １，８３０，０００ | １，８４０，０００ | １０５，６００ | ２，３３０，０００ | ２，３４０，０００ | １４１，９００ | ２，８３０，０００ | ２，８４０，０００ | １８２，４００ |
| １，８４０，０００ | １，８５０，０００ | １０６，４００ | ２，３４０，０００ | ２，３５０，０００ | １４２，６００ | ２，８４０，０００ | ２，８５０，０００ | １８３，３００ |
| １，８５０，０００ | １，８６０，０００ | １０７，１００ | ２，３５０，０００ | ２，３６０，０００ | １４３，３００ | ２，８５０，０００ | ２，８６０，０００ | １８４，１００ |
| １，８６０，０００ | １，８７０，０００ | １０７，８００ | ２，３６０，０００ | ２，３７０，０００ | １４４，１００ | ２，８６０，０００ | ２，８７０，０００ | １８４，９００ |
| １，８７０，０００ | １，８８０，０００ | １０８，５００ | ２，３７０，０００ | ２，３８０，０００ | １４４，８００ | ２，８７０，０００ | ２，８８０，０００ | １８５，７００ |
| １，８８０，０００ | １，８９０，０００ | １０９，３００ | ２，３８０，０００ | ２，３９０，０００ | １４５，５００ | ２，８８０，０００ | ２，８９０，０００ | １８６，６００ |
| １，８９０，０００ | １，９００，０００ | １１０，０００ | ２，３９０，０００ | ２，４００，０００ | １４６，２００ | ２，８９０，０００ | ２，９００，０００ | １８７，４００ |
| １，９００，０００ | １，９１０，０００ | １１０，７００ | ２，４００，０００ | ２，４１０，０００ | １４７，０００ | ２，９００，０００ | ２，９１０，０００ | １８８，２００ |
| １，９１０，０００ | １，９２０，０００ | １１１，４００ | ２，４１０，０００ | ２，４２０，０００ | １４７，８００ | ２，９１０，０００ | ２，９２０，０００ | １８９，０００ |
| １，９２０，０００ | １，９３０，０００ | １１２，２００ | ２，４２０，０００ | ２，４３０，０００ | １４８，６００ | ２，９２０，０００ | ２，９３０，０００ | １８９，９００ |
| １，９３０，０００ | １，９４０，０００ | １１２，９００ | ２，４３０，０００ | ２，４４０，０００ | １４９，４００ | ２，９３０，０００ | ２，９４０，０００ | １９０，７００ |
| １，９４０，０００ | １，９５０，０００ | １１３，６００ | ２，４４０，０００ | ２，４５０，０００ | １５０，３００ | ２，９４０，０００ | ２，９５０，０００ | １９１，５００ |
| １，９５０，０００ | １，９６０，０００ | １１４，３００ | ２，４５０，０００ | ２，４６０，０００ | １５１，１００ | ２，９５０，０００ | ２，９６０，０００ | １９２，３００ |
| １，９６０，０００ | １，９７０，０００ | １１５，１００ | ２，４６０，０００ | ２，４７０，０００ | １５１，９００ | ２，９６０，０００ | ２，９７０，０００ | １９３，２００ |
| １，９７０，０００ | １，９８０，０００ | １１５，８００ | ２，４７０，０００ | ２，４８０，０００ | １５２，７００ | ２，９７０，０００ | ２，９８０，０００ | １９４，０００ |
| １，９８０，０００ | １，９９０，０００ | １１６，５００ | ２，４８０，０００ | ２，４９０，０００ | １５３，６００ | ２，９８０，０００ | ２，９９０，０００ | １９４，８００ |
| １，９９０，０００ | ２，０００，０００ | １１７，２００ | ２，４９０，０００ | ２，５００，０００ | １５４，４００ | ２，９９０，０００ | ３，０００，０００ | １９５，６００ |
| ２，０００，０００ | ２，０１０，０００ | １１８，０００ | ２，５００，０００ | ２，５１０，０００ | １５５，２００ | ３，０００，０００ | ３，０１０，０００ | １９６，５００ |
| ２，０１０，０００ | ２，０２０，０００ | １１８，７００ | ２，５１０，０００ | ２，５２０，０００ | １５６，０００ | ３，０１０，０００ | ３，０２０，０００ | １９７，３００ |
| ２，０２０，０００ | ２，０３０，０００ | １１９，４００ | ２，５２０，０００ | ２，５３０，０００ | １５６，９００ | ３，０２０，０００ | ３，０３０，０００ | １９８，２００ |
| ２，０３０，０００ | ２，０４０，０００ | １２０，１００ | ２，５３０，０００ | ２，５４０，０００ | １５７，７００ | ３，０３０，０００ | ３，０４０，０００ | １９９，０００ |
| ２，０４０，０００ | ２，０５０，０００ | １２０，９００ | ２，５４０，０００ | ２，５５０，０００ | １５８，５００ | ３，０４０，０００ | ３，０５０，０００ | １９９，９００ |
| ２，０５０，０００ | ２，０６０，０００ | １２１，６００ | ２，５５０，０００ | ２，５６０，０００ | １５９，３００ | ３，０５０，０００ | ３，０６０，０００ | ２００，８００ |
| ２，０６０，０００ | ２，０７０，０００ | １２２，３００ | ２，５６０，０００ | ２，５７０，０００ | １６０，２００ | ３，０６０，０００ | ３，０７０，０００ | ２０１，６００ |
| ２，０７０，０００ | ２，０８０，０００ | １２３，０００ | ２，５７０，０００ | ２，５８０，０００ | １６１，０００ | ３，０７０，０００ | ３，０８０，０００ | ２０２，５００ |
| ２，０８０，０００ | ２，０９０，０００ | １２３，８００ | ２，５８０，０００ | ２，５９０，０００ | １６１，８００ | ３，０８０，０００ | ３，０９０，０００ | ２０３，３００ |
| ２，０９０，０００ | ２，１００，０００ | １２４，５００ | ２，５９０，０００ | ２，６００，０００ | １６２，６００ | ３，０９０，０００ | ３，１００，０００ | ２０４，２００ |
| ２，１００，０００ | ２，１１０，０００ | １２５，２００ | ２，６００，０００ | ２，６１０，０００ | １６３，５００ | ３，１００，０００ | ３，１１０，０００ | ２０５，１００ |
| ２，１１０，０００ | ２，１２０，０００ | １２５，９００ | ２，６１０，０００ | ２，６２０，０００ | １６４，３００ | ３，１１０，０００ | ３，１２０，０００ | ２０５，９００ |
| ２，１２０，０００ | ２，１３０，０００ | １２６，７００ | ２，６２０，０００ | ２，６３０，０００ | １６５，１００ | ３，１２０，０００ | ３，１３０，０００ | ２０６，８００ |
| ２，１３０，０００ | ２，１４０，０００ | １２７，４００ | ２，６３０，０００ | ２，６４０，０００ | １６５，９００ | ３，１３０，０００ | ３，１４０，０００ | ２０７，６００ |
| ２，１４０，０００ | ２，１５０，０００ | １２８，１００ | ２，６４０，０００ | ２，６５０，０００ | １６６，８００ | ３，１４０，０００ | ３，１５０，０００ | ２０８，５００ |
| ２，１５０，０００ | ２，１６０，０００ | １２８，８００ | ２，６５０，０００ | ２，６６０，０００ | １６７，６００ | ３，１５０，０００ | ３，１６０，０００ | ２０９，４００ |
| ２，１６０，０００ | ２，１７０，０００ | １２９，６００ | ２，６６０，０００ | ２，６７０，０００ | １６８，４００ | ３，１６０，０００ | ３，１７０，０００ | ２１０，２００ |
| ２，１７０，０００ | ２，１８０，０００ | １３０，３００ | ２，６７０，０００ | ２，６８０，０００ | １６９，２００ | ３，１７０，０００ | ３，１８０，０００ | ２１１，１００ |
| ２，１８０，０００ | ２，１９０，０００ | １３１，０００ | ２，６８０，０００ | ２，６９０，０００ | １７０，１００ | ３，１８０，０００ | ３，１９０，０００ | ２１１，９００ |
| ２，１９０，０００ | ２，２００，０００ | １３１，７００ | ２，６９０，０００ | ２，７００，０００ | １７０，９００ | ３，１９０，０００ | ３，２００，０００ | ２１２，８００ |
| ２，２００，０００ | ２，２１０，０００ | １３２，５００ | ２，７００，０００ | ２，７１０，０００ | １７１，７００ | ３，２００，０００ | ３，２１０，０００ | ２１３，７００ |
（四）
| 退職所得控除額控除後の退職手当等の金額 | 税額 | 退職所得控除額控除後の退職手当等の金額 | 税額 | 退職所得控除額控除後の退職手当等の金額 | 税額 | |||
| 以上 | 未満 | 以上 | 未満 | 以上 | 未満 | |||
| 円 | 円 | 円 | 円 | 円 | 円 | 円 | ||
| ３，２１０，０００ | ３，２２０，０００ | ２１４，６００ | ３，７１０，０００ | ３，７２０，０００ | ２６１，３００ | ６，４００，０００ | ７，０００，０００ | 退職所得控除額控除後の退職手当等の金額に１３．８５％を乗じて算出した金額から３１７，１００円を控除した金額 |
| ３，２２０，０００ | ３，２３０，０００ | ２１５，５００ | ３，７２０，０００ | ３，７３０，０００ | ２６２，３００ | |||
| ３，２３０，０００ | ３，２４０，０００ | ２１６，５００ | ３，７３０，０００ | ３，７４０，０００ | ２６３，２００ | |||
| ３，２４０，０００ | ３，２５０，０００ | ２１７，４００ | ３，７４０，０００ | ３，７５０，０００ | ２６４，１００ | |||
| ３，２５０，０００ | ３，２６０，０００ | ２１８，３００ | ３，７５０，０００ | ３，７６０，０００ | ２６５，１００ | |||
| ３，２６０，０００ | ３，２７０，０００ | ２１９，３００ | ３，７６０，０００ | ３，７７０，０００ | ２６６，０００ | ７，０００，０００ | ７，６００，０００ | 退職所得控除額控除後の退職手当等の金額に１４．３５％を乗じて算出した金額から３５２，１００円を控除した金額 |
| ３，２７０，０００ | ３，２８０，０００ | ２２０，２００ | ３，７７０，０００ | ３，７８０，０００ | ２６６，９００ | |||
| ３，２８０，０００ | ３，２９０，０００ | ２２１，１００ | ３，７８０，０００ | ３，７９０，０００ | ２６７，９００ | |||
| ３，２９０，０００ | ３，３００，０００ | ２２２，１００ | ３，７９０，０００ | ３，８００，０００ | ２６８，８００ | |||
| ３，３００，０００ | ３，３１０，０００ | ２２３，０００ | ３，８００，０００ | ３，８１０，０００ | ２６９，８００ | |||
| ３，３１０，０００ | ３，３２０，０００ | ２２３，９００ | ３，８１０，０００ | ３，８２０，０００ | ２７０，７００ | ７，６００，０００ | ８，０００，０００ | 退職所得控除額控除後の退職手当等の金額に１５．５％を乗じて算出した金額から４３９，５００円を控除した金額 |
| ３，３２０，０００ | ３，３３０，０００ | ２２４，９００ | ３，８２０，０００ | ３，８３０，０００ | ２７１，６００ | |||
| ３，３３０，０００ | ３，３４０，０００ | ２２５，８００ | ３，８３０，０００ | ３，８４０，０００ | ２７２，６００ | |||
| ３，３４０，０００ | ３，３５０，０００ | ２２６，７００ | ３，８４０，０００ | ３，８５０，０００ | ２７３，５００ | |||
| ３，３５０，０００ | ３，３６０，０００ | ２２７，７００ | ３，８５０，０００ | ３，８６０，０００ | ２７４，４００ | |||
| ３，３６０，０００ | ３，３７０，０００ | ２２８，６００ | ３，８６０，０００ | ３，８７０，０００ | ２７５，４００ | ８，０００，０００ | ８，８００，０００ | 退職所得控除額控除後の退職手当等の金額に１６％を乗じて算出した金額から４７９，５００円を控除した金額 |
| ３，３７０，０００ | ３，３８０，０００ | ２２９，５００ | ３，８７０，０００ | ３，８８０，０００ | ２７６，３００ | |||
| ３，３８０，０００ | ３，３９０，０００ | ２３０，５００ | ３，８８０，０００ | ３，８９０，０００ | ２７７，２００ | |||
| ３，３９０，０００ | ３，４００，０００ | ２３１，４００ | ３，８９０，０００ | ３，９００，０００ | ２７８，２００ | |||
| ３，４００，０００ | ３，４１０，０００ | ２３２，４００ | ３，９００，０００ | ３，９１０，０００ | ２７９，１００ | |||
| ３，４１０，０００ | ３，４２０，０００ | ２３３，３００ | ３，９１０，０００ | ３，９２０，０００ | ２８０，０００ | ８，８００，０００ | １０，０００，０００ | 退職所得控除額控除後の退職手当等の金額に１７．５％を乗じて算出した金額から６１１，５００円を控除した金額 |
| ３，４２０，０００ | ３，４３０，０００ | ２３４，２００ | ３，９２０，０００ | ３，９３０，０００ | ２８１，０００ | |||
| ３，４３０，０００ | ３，４４０，０００ | ２３５，２００ | ３，９３０，０００ | ３，９４０，０００ | ２８１，９００ | |||
| ３，４４０，０００ | ３，４５０，０００ | ２３６，１００ | ３，９４０，０００ | ３，９５０，０００ | ２８２，８００ | |||
| ３，４５０，０００ | ３，４６０，０００ | ２３７，０００ | ３，９５０，０００ | ３，９６０，０００ | ２８３，８００ | |||
| ３，４６０，０００ | ３，４７０，０００ | ２３８，０００ | ３，９６０，０００ | ３，９７０，０００ | ２８４，７００ | １０，０００，０００ | １２，０００，０００ | 退職所得控除額控除後の退職手当等の金額に１９．５％を乗じて算出した金額から８１１，５００円を控除した金額 |
| ３，４７０，０００ | ３，４８０，０００ | ２３８，９００ | ３，９７０，０００ | ３，９８０，０００ | ２８５，６００ | |||
| ３，４８０，０００ | ３，４９０，０００ | ２３９，８００ | ３，９８０，０００ | ３，９９０，０００ | ２８６，６００ | |||
| ３，４９０，０００ | ３，５００，０００ | ２４０，８００ | ３，９９０，０００ | ４，０００，０００ | ２８７，５００ | |||
| ３，５００，０００ | ３，５１０，０００ | ２４１，７００ | ||||||
| ３，５１０，０００ | ３，５２０，０００ | ２４２，６００ | ４，０００，０００ | ５，０００，０００ | 退職所得控除額控除後の退職手当等の金額に１０．８５％を乗じて算出した金額から１４５，５００円を控除した金額 | １２，０００，０００ | １４，０００，０００ | 退職所得控除額控除後の退職手当等の金額に２１．５％を乗じて算出した金額から１，０５１，５００円を控除した金額 |
| ３，５２０，０００ | ３，５３０，０００ | ２４３，６００ | ||||||
| ３，５３０，０００ | ３，５４０，０００ | ２４４，５００ | ||||||
| ３，５４０，０００ | ３，５５０，０００ | ２４５，４００ | ||||||
| ３，５５０，０００ | ３，５６０，０００ | ２４６，４００ | ||||||
| ３，５６０，０００ | ３，５７０，０００ | ２４７，３００ | ５，０００，０００ | ５，２００，０００ | 退職所得控除額控除後の退職手当等の金額に１１．２５％を乗じて算出した金額から１６５，５００円を控除した金額 | １４，０００，０００ | １６，０００，０００ | 退職所得控除額控除後の退職手当等の金額に２３％を乗じて算出した金額から１，２６１，５００円を控除した金額 |
| ３，５７０，０００ | ３，５８０，０００ | ２４８，２００ | ||||||
| ３，５８０，０００ | ３，５９０，０００ | ２４９，２００ | ||||||
| ３，５９０，０００ | ３，６００，０００ | ２５０，１００ | ||||||
| ３，６００，０００ | ３，６１０，０００ | ２５１，１００ | ||||||
| ３，６１０，０００ | ３，６２０，０００ | ２５２，０００ | ５，２００，０００ | ６，０００，０００ | 退職所得控除額控除後の退職手当等の金額に１２．３５％を乗じて算出した金額から２２２，７００円を控除した金額 | １６，０００，０００ | １８，０００，０００ | 退職所得控除額控除後の退職手当等の金額に２３．５％を乗じて算出した金額から１，３４１，５００円を控除した金額 |
| ３，６２０，０００ | ３，６３０，０００ | ２５２，９００ | ||||||
| ３，６３０，０００ | ３，６４０，０００ | ２５３，９００ | ||||||
| ３，６４０，０００ | ３，６５０，０００ | ２５４，８００ | ||||||
| ３，６５０，０００ | ３，６６０，０００ | ２５５，７００ | ||||||
| ３，６６０，０００ | ３，６７０，０００ | ２５６，７００ | ６，０００，０００ | ６，４００，０００ | 退職所得控除額控除後の退職手当等の金額に１２．７５％を乗じて算出した金額から２４６，７００円を控除した金額 | １８，０００，０００ | ２０，０００，０００ | 退職所得控除額控除後の退職手当等の金額に２５％を乗じて算出した金額から１，６１１，５００円を控除した金額 |
| ３，６７０，０００ | ３，６８０，０００ | ２５７，６００ | ||||||
| ３，６８０，０００ | ３，６９０，０００ | ２５８，５００ | ||||||
| ３，６９０，０００ | ３，７００，０００ | ２５９，５００ | ||||||
| ３，７００，０００ | ３，７１０，０００ | ２６０，４００ | ||||||
（五）
| 退職所得控除額控除後の退職手当等の金額 | 税額 | 退職所得控除額控除後の退職手当等の金額 | 税額 | 退職所得控除額控除後の退職手当等の金額 | 税額 | |||
| 以上 | 未満 | 以上 | 未満 | 以上 | 未満 | |||
| 円 | 円 | 円 | 円 | 円 | 円 | |||
| ２０，０００，０００ | ２４，０００，０００ | 退職所得控除額控除後の退職手当等の金額に２５．６％を乗じて算出した金額から１，７３１，５００円を控除した金額 | ４０，０００，０００ | ８０，０００，０００ | 退職所得控除額控除後の退職手当等の金額に３０％を乗じて算出した金額から３，１８７，５００円を控除した金額 | １２０，０００，０００ | １６０，０００，０００ | 退職所得控除額控除後の退職手当等の金額に３５％を乗じて算出した金額から８，１８７，５００円を控除した金額 |
| ２４，０００，０００ | ４０，０００，０００ | 退職所得控除額控除後の退職手当等の金額に２７．５％を乗じて算出した金額から２，１８７，５００円を控除した金額 | ８０，０００，０００ | １２０，０００，０００ | 退職所得控除額控除後の退職手当等の金額に３２．５％を乗じて算出した金額から５，１８７，５００円を控除した金額 | １６０，０００，０００円以上 | 退職所得控除額控除後の退職手当等の金額に３７．５％を乗じて算出した金額から１２，１８７，５００円を控除した金額 | |
（注） この表において「退職所得控除額控除後の退職手当等の金額」とは、退職手当等の金額から新法第二百一条第二項（退職所得に係る徴収税額）に規定する退職所得控除額を控除した残額をいう。
（備考） 税額を求めるには、まず、退職手当等の金額から新法別表第八の附表により新法第三十条第三項第一号（退職所得控除額）に規定する勤続年数に準ずる勤続年数及び同条第四項第三号に掲げる場合に該当するかどうかに応じて求めた同表の退職所得控除額（同項第一号に掲げる場合に該当するときは、同項の規定に準じて計算した金額）を控除した金額を求め、次に、その金額に応じて「退職所得控除額控除後の退職手当等の金額」欄の該当する行を求めるものとし、その行の「税額」欄に記載されている金額が、その求める税額である。この場合において、退職所得控除額控除後の退職手当等の金額が４，０００，０００円以上の居住者の退職所得控除額控除後の退職手当等の金額の２分の１に相当する金額に１，０００円未満の端数があるときは、その端数の金額に２を乗じて計算した金額を退職所得控除額控除後の退職手当等の金額から控除した後の金額を退職所得控除額控除後の退職手当等の金額とみなすものとし、その居住者の税額に１００円未満の端数があるときは、これを切り捨てた額をもつてその求める税額とする。