Supplementary Provisions, Appended Table 2
附則別表第二昭和46年分の所得税に係る予定納税基準額の算出率の表
| Rate by which the amount of income tax on the taxable aggregate income and similar amount for 1970 is to be multiplied | Number of dependents and similar persons | |||||||||||||||
| 0 persons | 1 person | 2 persons | 3 persons | 4 persons | 5 persons | 6 persons | 7 persons or more | |||||||||
| Taxable aggregate income and similar amount for 1970 | ||||||||||||||||
| At least | Less than | At least | Less than | At least | Less than | At least | Less than | At least | Less than | At least | Less than | At least | Less than | At least | Less than | |
| % | thousand yen | thousand yen | thousand yen | thousand yen | thousand yen | thousand yen | thousand yen | thousand yen | thousand yen | thousand yen | thousand yen | thousand yen | thousand yen | thousand yen | thousand yen | thousand yen |
| 0 | Less than 225 thousand yen | Less than 225 thousand yen | Less than 237 thousand yen | Less than 252 thousand yen | Less than 288 thousand yen | Less than 288 thousand yen | Less than 288 thousand yen | Less than 330 thousand yen | ||||||||
| 60 | 330 | 380 | ||||||||||||||
| 70 | 288 | 350 | 288 | 420 | 288 | 500 | 380 | 670 | ||||||||
| 80 | 252 | 370 | 350 | 480 | 420 | 700 | 500 | 840 | 670 | 1,080 | ||||||
| 85 | 237 | 420 | 370 | 810 | 480 | 1,600 | 700 | 1,860 | 840 | 2,350 | 1,080 | 3,100 | ||||
| 90 | 225 | 4,520 | 225 | 4,920 | 420 | 5,460 | 810 | 5,920 | 1,600 | 6,290 | 1,860 | 6,540 | 2,350 | 6,790 | 3,100 | 7,060 |
| 95 | 4,520 | 18,480 | 4,920 | 19,480 | 5,460 | 20,940 | 5,920 | 22,190 | 6,290 | 23,440 | 6,540 | 24,690 | 6,790 | 25,940 | 7,060 | 27,190 |
| 99 | 18,480 | 80,000 | 19,480 | 80,000 | 20,940 | 80,000 | 22,190 | 80,000 | 23,440 | 80,000 | 24,690 | 80,000 | 25,940 | 80,000 | 27,190 | 80,000 |
(Note) (i) This table applies to a person whose taxable aggregate income and similar amount for 1970 is less than 80,000,000 yen. (ii) The terms used in this table have the meanings prescribed below: (1) "taxable aggregate income and similar amount for 1970" means the taxable aggregate income and similar amount prescribed in Article 5, paragraph (1), item (ii) (Special Provisions on the Calculation of the Tax Prepayment calculation base for Income Tax for 1971 and 1972) of the Supplementary Provisions; (2) "number of dependents and similar persons" means the total number of relatives employed only by the Resident prescribed in Article 57, paragraph (3) (Special Provisions on Necessary Expenses If Relatives Work Exclusively for a Resident) of the former Act to whom the provisions of that paragraph were applied, Claimable Spouses to whom the provisions of Article 83 (Spousal Deduction) of the former Act were applied and dependents to whom the provisions of Article 84 (Deduction for Dependents) of the former Act were applied, with regard to income tax for 1970. (iii) For a person whose taxable aggregate income and similar amount for 1970 is 80,000,000 yen or more, the Tax Prepayment calculation base for income tax for 1971 is the amount arrived at when 580,000 yen is deducted from the amount set forth in Article 5, paragraph (1), item (i) of the Supplementary Provisions, without regard to this table.
| 昭和45年分の課税総所得金額等に係る所得税の額に乗ずべき率 | 扶養親族等の数 | |||||||||||||||
| 0人 | 1人 | 2人 | 3人 | 4人 | 5人 | 6人 | 7人以上 | |||||||||
| 昭和45年分の課税総所得金額等 | ||||||||||||||||
| 以上 | 未満 | 以上 | 未満 | 以上 | 未満 | 以上 | 未満 | 以上 | 未満 | 以上 | 未満 | 以上 | 未満 | 以上 | 未満 | |
| % | 千円 | 千円 | 千円 | 千円 | 千円 | 千円 | 千円 | 千円 | 千円 | 千円 | 千円 | 千円 | 千円 | 千円 | 千円 | 千円 |
| 0 | 225千円未満 | 225千円未満 | 237千円未満 | 252千円未満 | 288千円未満 | 288千円未満 | 288千円未満 | 330千円未満 | ||||||||
| 60 | 330 | 380 | ||||||||||||||
| 70 | 288 | 350 | 288 | 420 | 288 | 500 | 380 | 670 | ||||||||
| 80 | 252 | 370 | 350 | 480 | 420 | 700 | 500 | 840 | 670 | 1,080 | ||||||
| 85 | 237 | 420 | 370 | 810 | 480 | 1,600 | 700 | 1,860 | 840 | 2,350 | 1,080 | 3,100 | ||||
| 90 | 225 | 4,520 | 225 | 4,920 | 420 | 5,460 | 810 | 5,920 | 1,600 | 6,290 | 1,860 | 6,540 | 2,350 | 6,790 | 3,100 | 7,060 |
| 95 | 4,520 | 18,480 | 4,920 | 19,480 | 5,460 | 20,940 | 5,920 | 22,190 | 6,290 | 23,440 | 6,540 | 24,690 | 6,790 | 25,940 | 7,060 | 27,190 |
| 99 | 18,480 | 80,000 | 19,480 | 80,000 | 20,940 | 80,000 | 22,190 | 80,000 | 23,440 | 80,000 | 24,690 | 80,000 | 25,940 | 80,000 | 27,190 | 80,000 |
(注) (一) この表は、昭和45年分の課税総所得金額等が8,000万円未満である者について適用する表である。 (二) この表における用語については、次に定めるところによる。 (1) 「昭和45年分の課税総所得金額等」とは、附則第五条第一項第二号(昭和四十六年分及び昭和四十七年分の所得税に係る予定納税基準額の計算の特例)に規定する課税総所得金額等をいう。 (2) 「扶養親族等の数」とは、昭和45年分の所得税につき旧法第五十七条第三項(事業に専従する親族がある場合の必要経費の特例等)の規定の適用を受けた同項に規定する事業専従者、旧法第八十三条(配偶者控除)の規定の適用を受けた控除対象配偶者及び旧法第八十四条(扶養控除)の規定の適用を受けた扶養親族の数の合計をいう。 (三) 昭和45年分の課税総所得金額等が8,000万円以上である者については、この表によらず、附則第五条第一項第一号に掲げる金額から58万円を控除した金額が昭和46年分の所得税に係る予定納税基準額である。