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Supplementary Provisions, Appended Table 2

附則別表第二昭和48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 1972 is to be multipliedNumber of dependents and similar persons
0 persons1 person2 persons3 persons4 persons5 persons6 persons7 persons or more
Taxable aggregate income and similar amount for 1972
At leastLess thanAt leastLess thanAt leastLess thanAt leastLess thanAt leastLess thanAt leastLess thanAt leastLess thanAt leastLess than
%thousand yenthousand yenthousand yenthousand yenthousand yenthousand yenthousand yenthousand yenthousand yenthousand yenthousand yenthousand yenthousand yenthousand yenthousand yenthousand yen
0Less than 312 thousand yenLess than 318 thousand yenLess than 336 thousand yenLess than 354 thousand yenLess than 354 thousand yenLess than 378 thousand yenLess than 378 thousand yenLess than 378 thousand yen
80378570378670378770
853545203546705709306701,0807701,350
903366705201,0806701,5009302,1701,0802,7101,3503,010
953185706701,3001,0802,1701,5002,9102,1703,9302,7105,1203,0105,620
973129305702,1701,3005,1202,1707,3802,9109,3703,93010,8705,12013,1605,62014,660
9993020,0002,17020,0005,12020,0007,38020,0009,37020,00010,87020,00013,16020,00014,66020,000

(Note) (i) This table applies to a person whose taxable aggregate income and similar amount for 1972 is less than 20 million yen. (ii) The terms used in this table are as follows: (1) "Taxable aggregate income and similar amount for 1972" 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 1973 and 1974) 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 1972. (iii) For a person whose taxable aggregate income and similar amount for 1972 is 20 million yen or more, the Tax Prepayment calculation base for income tax for 1973 is the amount arrived at when 20,000 yen is deducted from the amount set forth in Article 5, paragraph (1), item (i) of the Supplementary Provisions, without using this table.

昭和47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47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
312千円未満318千円未満336千円未満354千円未満354千円未満378千円未満378千円未満378千円未満
80378570378670378770
853545203546705709306701,0807701,350
903366705201,0806701,5009302,1701,0802,7101,3503,010
953185706701,3001,0802,1701,5002,9102,1703,9302,7105,1203,0105,620
973129305702,1701,3005,1202,1707,3802,9109,3703,93010,8705,12013,1605,62014,660
9993020,0002,17020,0005,12020,0007,38020,0009,37020,00010,87020,00013,16020,00014,66020,000

(注) (一) この表は、昭和47年分の課税総所得金額等が2,000万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47年分の課税総所得金額等」とは、附則第五条第一項第二号(昭和四十八年分及び昭和四十九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47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47年分の課税総所得金額等が2,000万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2万円を控除した金額が昭和48年分の所得税に係る予定納税基準額である。

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