Supplementary Provisions, Appended Table 1
附則別表第一昭和４９年分の所得税の簡易税額表
(1)
| Taxable gross income, adjusted income or taxable retirement income (a) | Amount of tax (b) | Ratio of (b) to (a) | Taxable gross income, adjusted income or taxable retirement income (a) | Amount of tax (b) | Ratio of (b) to (a) | Taxable gross income, adjusted income or taxable retirement income (a) | Amount of tax (b) | Ratio of (b) to (a) | |||
| At least | Less than | At least | Less than | At least | Less than | ||||||
| yen | yen | yen | % | yen | yen | yen | % | yen | yen | yen | % |
| Less than 1,000 yen | 0 | 0 | 50,000 | 51,000 | 5,000 | 10 | 137,000 | 139,000 | 13,700 | 10 | |
| 1,000 | 2,000 | 100 | 10 | 51,000 | 52,000 | 5,100 | 10 | 139,000 | 141,000 | 13,900 | 10 |
| 2,000 | 3,000 | 200 | 10 | 52,000 | 53,000 | 5,200 | 10 | 141,000 | 143,000 | 14,100 | 10 |
| 3,000 | 4,000 | 300 | 10 | 53,000 | 54,000 | 5,300 | 10 | 143,000 | 145,000 | 14,300 | 10 |
| 4,000 | 5,000 | 400 | 10 | 54,000 | 55,000 | 5,400 | 10 | 145,000 | 147,000 | 14,500 | 10 |
| 5,000 | 6,000 | 500 | 10 | 55,000 | 56,000 | 5,500 | 10 | 147,000 | 149,000 | 14,700 | 10 |
| 6,000 | 7,000 | 600 | 10 | 56,000 | 57,000 | 5,600 | 10 | 149,000 | 151,000 | 14,900 | 10 |
| 7,000 | 8,000 | 700 | 10 | 57,000 | 58,000 | 5,700 | 10 | 151,000 | 153,000 | 15,100 | 10 |
| 8,000 | 9,000 | 800 | 10 | 58,000 | 59,000 | 5,800 | 10 | 153,000 | 155,000 | 15,300 | 10 |
| 9,000 | 10,000 | 900 | 10 | 59,000 | 60,000 | 5,900 | 10 | 155,000 | 157,000 | 15,500 | 10 |
| 10,000 | 11,000 | 1,000 | 10 | 60,000 | 61,000 | 6,000 | 10 | 157,000 | 159,000 | 15,700 | 10 |
| 11,000 | 12,000 | 1,100 | 10 | 61,000 | 62,000 | 6,100 | 10 | 159,000 | 161,000 | 15,900 | 10 |
| 12,000 | 13,000 | 1,200 | 10 | 62,000 | 63,000 | 6,200 | 10 | 161,000 | 163,000 | 16,100 | 10 |
| 13,000 | 14,000 | 1,300 | 10 | 63,000 | 65,000 | 6,300 | 10 | 163,000 | 165,000 | 16,300 | 10 |
| 14,000 | 15,000 | 1,400 | 10 | 65,000 | 67,000 | 6,500 | 10 | 165,000 | 167,000 | 16,500 | 10 |
| 15,000 | 16,000 | 1,500 | 10 | 67,000 | 69,000 | 6,700 | 10 | 167,000 | 169,000 | 16,700 | 10 |
| 16,000 | 17,000 | 1,600 | 10 | 69,000 | 71,000 | 6,900 | 10 | 169,000 | 171,000 | 16,900 | 10 |
| 17,000 | 18,000 | 1,700 | 10 | 71,000 | 73,000 | 7,100 | 10 | 171,000 | 173,000 | 17,100 | 10 |
| 18,000 | 19,000 | 1,800 | 10 | 73,000 | 75,000 | 7,300 | 10 | 173,000 | 175,000 | 17,300 | 10 |
| 19,000 | 20,000 | 1,900 | 10 | 75,000 | 77,000 | 7,500 | 10 | 175,000 | 177,000 | 17,500 | 10 |
| 20,000 | 21,000 | 2,000 | 10 | 77,000 | 79,000 | 7,700 | 10 | 177,000 | 179,000 | 17,700 | 10 |
| 21,000 | 22,000 | 2,100 | 10 | 79,000 | 81,000 | 7,900 | 10 | 179,000 | 181,000 | 17,900 | 10 |
| 22,000 | 23,000 | 2,200 | 10 | 81,000 | 83,000 | 8,100 | 10 | 181,000 | 183,000 | 18,100 | 10 |
| 23,000 | 24,000 | 2,300 | 10 | 83,000 | 85,000 | 8,300 | 10 | 183,000 | 185,000 | 18,300 | 10 |
| 24,000 | 25,000 | 2,400 | 10 | 85,000 | 87,000 | 8,500 | 10 | 185,000 | 187,000 | 18,500 | 10 |
| 25,000 | 26,000 | 2,500 | 10 | 87,000 | 89,000 | 8,700 | 10 | 187,000 | 189,000 | 18,700 | 10 |
| 26,000 | 27,000 | 2,600 | 10 | 89,000 | 91,000 | 8,900 | 10 | 189,000 | 191,000 | 18,900 | 10 |
| 27,000 | 28,000 | 2,700 | 10 | 91,000 | 93,000 | 9,100 | 10 | 191,000 | 193,000 | 19,100 | 10 |
| 28,000 | 29,000 | 2,800 | 10 | 93,000 | 95,000 | 9,300 | 10 | 193,000 | 195,000 | 19,300 | 10 |
| 29,000 | 30,000 | 2,900 | 10 | 95,000 | 97,000 | 9,500 | 10 | 195,000 | 198,000 | 19,500 | 10 |
| 30,000 | 31,000 | 3,000 | 10 | 97,000 | 99,000 | 9,700 | 10 | 198,000 | 201,000 | 19,800 | 10 |
| 31,000 | 32,000 | 3,100 | 10 | 99,000 | 101,000 | 9,900 | 10 | 201,000 | 204,000 | 20,100 | 10 |
| 32,000 | 33,000 | 3,200 | 10 | 101,000 | 103,000 | 10,100 | 10 | 204,000 | 207,000 | 20,400 | 10 |
| 33,000 | 34,000 | 3,300 | 10 | 103,000 | 105,000 | 10,300 | 10 | 207,000 | 210,000 | 20,700 | 10 |
| 34,000 | 35,000 | 3,400 | 10 | 105,000 | 107,000 | 10,500 | 10 | 210,000 | 213,000 | 21,000 | 10 |
| 35,000 | 36,000 | 3,500 | 10 | 107,000 | 109,000 | 10,700 | 10 | 213,000 | 216,000 | 21,300 | 10 |
| 36,000 | 37,000 | 3,600 | 10 | 109,000 | 111,000 | 10,900 | 10 | 216,000 | 219,000 | 21,600 | 10 |
| 37,000 | 38,000 | 3,700 | 10 | 111,000 | 113,000 | 11,100 | 10 | 219,000 | 222,000 | 21,900 | 10 |
| 38,000 | 39,000 | 3,800 | 10 | 113,000 | 115,000 | 11,300 | 10 | 222,000 | 225,000 | 22,200 | 10 |
| 39,000 | 40,000 | 3,900 | 10 | 115,000 | 117,000 | 11,500 | 10 | 225,000 | 228,000 | 22,500 | 10 |
| 40,000 | 41,000 | 4,000 | 10 | 117,000 | 119,000 | 11,700 | 10 | 228,000 | 231,000 | 22,800 | 10 |
| 41,000 | 42,000 | 4,100 | 10 | 119,000 | 121,000 | 11,900 | 10 | 231,000 | 234,000 | 23,100 | 10 |
| 42,000 | 43,000 | 4,200 | 10 | 121,000 | 123,000 | 12,100 | 10 | 234,000 | 237,000 | 23,400 | 10 |
| 43,000 | 44,000 | 4,300 | 10 | 123,000 | 125,000 | 12,300 | 10 | 237,000 | 240,000 | 23,700 | 10 |
| 44,000 | 45,000 | 4,400 | 10 | 125,000 | 127,000 | 12,500 | 10 | 240,000 | 243,000 | 24,000 | 10 |
| 45,000 | 46,000 | 4,500 | 10 | 127,000 | 129,000 | 12,700 | 10 | 243,000 | 246,000 | 24,300 | 10 |
| 46,000 | 47,000 | 4,600 | 10 | 129,000 | 131,000 | 12,900 | 10 | 246,000 | 249,000 | 24,600 | 10 |
| 47,000 | 48,000 | 4,700 | 10 | 131,000 | 133,000 | 13,100 | 10 | 249,000 | 252,000 | 24,900 | 10 |
| 48,000 | 49,000 | 4,800 | 10 | 133,000 | 135,000 | 13,300 | 10 | 252,000 | 255,000 | 25,200 | 10 |
| 49,000 | 50,000 | 4,900 | 10 | 135,000 | 137,000 | 13,500 | 10 | 255,000 | 258,000 | 25,500 | 10 |
(2)
| Taxable gross income, adjusted income or taxable retirement income (a) | Amount of tax (b) | Ratio of (b) to (a) | Taxable gross income, adjusted income or taxable retirement income (a) | Amount of tax (b) | Ratio of (b) to (a) | Taxable gross income, adjusted income or taxable retirement income (a) | Amount of tax (b) | Ratio of (b) to (a) | |||
| At least | Less than | At least | Less than | At least | Less than | ||||||
| yen | yen | yen | % | yen | yen | yen | % | yen | yen | yen | % |
| 258,000 | 261,000 | 25,800 | 10 | 414,000 | 418,000 | 41,400 | 10 | 614,000 | 618,000 | 62,600 | 10 |
| 261,000 | 264,000 | 26,100 | 10 | 418,000 | 422,000 | 41,800 | 10 | 618,000 | 622,000 | 63,100 | 10 |
| 264,000 | 267,000 | 26,400 | 10 | 422,000 | 426,000 | 42,300 | 10 | 622,000 | 626,000 | 63,600 | 10 |
| 267,000 | 270,000 | 26,700 | 10 | 426,000 | 430,000 | 42,700 | 10 | 626,000 | 630,000 | 64,100 | 10 |
| 270,000 | 273,000 | 27,000 | 10 | 430,000 | 434,000 | 43,100 | 10 | 630,000 | 634,000 | 64,600 | 10 |
| 273,000 | 276,000 | 27,300 | 10 | 434,000 | 438,000 | 43,500 | 10 | 634,000 | 638,000 | 65,000 | 10 |
| 276,000 | 279,000 | 27,600 | 10 | 438,000 | 442,000 | 43,900 | 10 | 638,000 | 642,000 | 65,500 | 10 |
| 279,000 | 282,000 | 27,900 | 10 | 442,000 | 446,000 | 44,400 | 10 | 642,000 | 646,000 | 66,000 | 10 |
| 282,000 | 285,000 | 28,200 | 10 | 446,000 | 450,000 | 44,800 | 10 | 646,000 | 650,000 | 66,500 | 10 |
| 285,000 | 288,000 | 28,500 | 10 | 450,000 | 454,000 | 45,200 | 10 | 650,000 | 655,000 | 67,000 | 10 |
| 288,000 | 291,000 | 28,800 | 10 | 454,000 | 458,000 | 45,600 | 10 | 655,000 | 660,000 | 67,600 | 10 |
| 291,000 | 294,000 | 29,100 | 10 | 458,000 | 462,000 | 46,000 | 10 | 660,000 | 665,000 | 68,200 | 10 |
| 294,000 | 297,000 | 29,400 | 10 | 462,000 | 466,000 | 46,500 | 10 | 665,000 | 670,000 | 68,800 | 10 |
| 297,000 | 300,000 | 29,700 | 10 | 466,000 | 470,000 | 46,900 | 10 | 670,000 | 675,000 | 69,400 | 10 |
| 300,000 | 303,000 | 30,000 | 10 | 470,000 | 474,000 | 47,300 | 10 | 675,000 | 680,000 | 70,000 | 10 |
| 303,000 | 306,000 | 30,300 | 10 | 474,000 | 478,000 | 47,700 | 10 | 680,000 | 685,000 | 70,600 | 10 |
| 306,000 | 309,000 | 30,600 | 10 | 478,000 | 482,000 | 48,100 | 10 | 685,000 | 690,000 | 71,200 | 10 |
| 309,000 | 312,000 | 30,900 | 10 | 482,000 | 486,000 | 48,600 | 10 | 690,000 | 695,000 | 71,800 | 10 |
| 312,000 | 315,000 | 31,200 | 10 | 486,000 | 490,000 | 49,000 | 10 | 695,000 | 700,000 | 72,400 | 10 |
| 315,000 | 318,000 | 31,500 | 10 | 490,000 | 494,000 | 49,400 | 10 | 700,000 | 705,000 | 73,000 | 10 |
| 318,000 | 321,000 | 31,800 | 10 | 494,000 | 498,000 | 49,800 | 10 | 705,000 | 710,000 | 73,600 | 10 |
| 321,000 | 324,000 | 32,100 | 10 | 498,000 | 502,000 | 50,200 | 10 | 710,000 | 715,000 | 74,200 | 10 |
| 324,000 | 327,000 | 32,400 | 10 | 502,000 | 506,000 | 50,700 | 10 | 715,000 | 720,000 | 74,800 | 10 |
| 327,000 | 330,000 | 32,700 | 10 | 506,000 | 510,000 | 51,100 | 10 | 720,000 | 725,000 | 75,400 | 10 |
| 330,000 | 333,000 | 33,000 | 10 | 510,000 | 514,000 | 51,500 | 10 | 725,000 | 730,000 | 76,000 | 10 |
| 333,000 | 336,000 | 33,300 | 10 | 514,000 | 518,000 | 51,900 | 10 | 730,000 | 735,000 | 76,600 | 10 |
| 336,000 | 339,000 | 33,600 | 10 | 518,000 | 522,000 | 52,300 | 10 | 735,000 | 740,000 | 77,200 | 10 |
| 339,000 | 342,000 | 33,900 | 10 | 522,000 | 526,000 | 52,800 | 10 | 740,000 | 745,000 | 77,800 | 10 |
| 342,000 | 345,000 | 34,200 | 10 | 526,000 | 530,000 | 53,200 | 10 | 745,000 | 750,000 | 78,400 | 10 |
| 345,000 | 348,000 | 34,500 | 10 | 530,000 | 534,000 | 53,600 | 10 | 750,000 | 755,000 | 79,000 | 10 |
| 348,000 | 351,000 | 34,800 | 10 | 534,000 | 538,000 | 54,000 | 10 | 755,000 | 760,000 | 79,600 | 10 |
| 351,000 | 354,000 | 35,100 | 10 | 538,000 | 542,000 | 54,400 | 10 | 760,000 | 765,000 | 80,200 | 10 |
| 354,000 | 357,000 | 35,400 | 10 | 542,000 | 546,000 | 54,900 | 10 | 765,000 | 770,000 | 80,800 | 10 |
| 357,000 | 360,000 | 35,700 | 10 | 546,000 | 550,000 | 55,300 | 10 | 770,000 | 775,000 | 81,400 | 10 |
| 360,000 | 363,000 | 36,000 | 10 | 550,000 | 554,000 | 55,700 | 10 | 775,000 | 780,000 | 82,000 | 10 |
| 363,000 | 366,000 | 36,300 | 10 | 554,000 | 558,000 | 56,100 | 10 | 780,000 | 785,000 | 82,600 | 10 |
| 366,000 | 369,000 | 36,600 | 10 | 558,000 | 562,000 | 56,500 | 10 | 785,000 | 790,000 | 83,200 | 10 |
| 369,000 | 372,000 | 36,900 | 10 | 562,000 | 566,000 | 57,000 | 10 | 790,000 | 795,000 | 83,800 | 10 |
| 372,000 | 375,000 | 37,200 | 10 | 566,000 | 570,000 | 57,400 | 10 | 795,000 | 800,000 | 84,400 | 10 |
| 375,000 | 378,000 | 37,500 | 10 | 570,000 | 574,000 | 57,800 | 10 | 800,000 | 805,000 | 85,000 | 10 |
| 378,000 | 381,000 | 37,800 | 10 | 574,000 | 578,000 | 58,200 | 10 | 805,000 | 810,000 | 85,600 | 10 |
| 381,000 | 384,000 | 38,100 | 10 | 578,000 | 582,000 | 58,600 | 10 | 810,000 | 815,000 | 86,200 | 10 |
| 384,000 | 387,000 | 38,400 | 10 | 582,000 | 586,000 | 59,100 | 10 | 815,000 | 820,000 | 86,800 | 10 |
| 387,000 | 390,000 | 38,700 | 10 | 586,000 | 590,000 | 59,500 | 10 | 820,000 | 825,000 | 87,500 | 10 |
| 390,000 | 394,000 | 39,000 | 10 | 590,000 | 594,000 | 59,900 | 10 | 825,000 | 830,000 | 88,100 | 10 |
| 394,000 | 398,000 | 39,400 | 10 | 594,000 | 598,000 | 60,300 | 10 | 830,000 | 835,000 | 88,700 | 10 |
| 398,000 | 402,000 | 39,800 | 10 | 598,000 | 602,000 | 60,700 | 10 | 835,000 | 840,000 | 89,300 | 10 |
| 402,000 | 406,000 | 40,200 | 10 | 602,000 | 606,000 | 61,200 | 10 | 840,000 | 845,000 | 90,000 | 10 |
| 406,000 | 410,000 | 40,600 | 10 | 606,000 | 610,000 | 61,700 | 10 | 845,000 | 850,000 | 90,600 | 10 |
| 410,000 | 414,000 | 41,000 | 10 | 610,000 | 614,000 | 62,200 | 10 | 850,000 | 855,000 | 91,200 | 10 |
(3)
| Taxable gross income, adjusted income or taxable retirement income (a) | Amount of tax (b) | Ratio of (b) to (a) | Taxable gross income, adjusted income or taxable retirement income (a) | Amount of tax (b) | Ratio of (b) to (a) | Taxable gross income, adjusted income or taxable retirement income (a) | Amount of tax (b) | Ratio of (b) to (a) | |||
| At least | Less than | At least | Less than | At least | Less than | ||||||
| yen | yen | yen | % | yen | yen | yen | % | yen | yen | yen | % |
| 855,000 | 860,000 | 91,800 | 10 | 1,105,000 | 1,110,000 | 123,100 | 11 | 1,355,000 | 1,360,000 | 157,400 | 11 |
| 860,000 | 865,000 | 92,500 | 10 | 1,110,000 | 1,115,000 | 123,700 | 11 | 1,360,000 | 1,365,000 | 158,200 | 11 |
| 865,000 | 870,000 | 93,100 | 10 | 1,115,000 | 1,120,000 | 124,300 | 11 | 1,365,000 | 1,370,000 | 158,900 | 11 |
| 870,000 | 875,000 | 93,700 | 10 | 1,120,000 | 1,125,000 | 125,000 | 11 | 1,370,000 | 1,375,000 | 159,600 | 11 |
| 875,000 | 880,000 | 94,300 | 10 | 1,125,000 | 1,130,000 | 125,600 | 11 | 1,375,000 | 1,380,000 | 160,300 | 11 |
| 880,000 | 885,000 | 95,000 | 10 | 1,130,000 | 1,135,000 | 126,200 | 11 | 1,380,000 | 1,385,000 | 161,100 | 11 |
| 885,000 | 890,000 | 95,600 | 10 | 1,135,000 | 1,140,000 | 126,800 | 11 | 1,385,000 | 1,390,000 | 161,800 | 11 |
| 890,000 | 895,000 | 96,200 | 10 | 1,140,000 | 1,145,000 | 127,500 | 11 | 1,390,000 | 1,395,000 | 162,500 | 11 |
| 895,000 | 900,000 | 96,800 | 10 | 1,145,000 | 1,150,000 | 128,100 | 11 | 1,395,000 | 1,400,000 | 163,200 | 11 |
| 900,000 | 905,000 | 97,500 | 10 | 1,150,000 | 1,155,000 | 128,700 | 11 | 1,400,000 | 1,405,000 | 164,000 | 11 |
| 905,000 | 910,000 | 98,100 | 10 | 1,155,000 | 1,160,000 | 129,300 | 11 | 1,405,000 | 1,410,000 | 164,700 | 11 |
| 910,000 | 915,000 | 98,700 | 10 | 1,160,000 | 1,165,000 | 130,000 | 11 | 1,410,000 | 1,415,000 | 165,400 | 11 |
| 915,000 | 920,000 | 99,300 | 10 | 1,165,000 | 1,170,000 | 130,600 | 11 | 1,415,000 | 1,420,000 | 166,100 | 11 |
| 920,000 | 925,000 | 100,000 | 10 | 1,170,000 | 1,175,000 | 131,200 | 11 | 1,420,000 | 1,425,000 | 166,900 | 11 |
| 925,000 | 930,000 | 100,600 | 10 | 1,175,000 | 1,180,000 | 131,800 | 11 | 1,425,000 | 1,430,000 | 167,600 | 11 |
| 930,000 | 935,000 | 101,200 | 10 | 1,180,000 | 1,185,000 | 132,500 | 11 | 1,430,000 | 1,435,000 | 168,300 | 11 |
| 935,000 | 940,000 | 101,800 | 10 | 1,185,000 | 1,190,000 | 133,100 | 11 | 1,435,000 | 1,440,000 | 169,000 | 11 |
| 940,000 | 945,000 | 102,500 | 10 | 1,190,000 | 1,195,000 | 133,700 | 11 | 1,440,000 | 1,445,000 | 169,800 | 11 |
| 945,000 | 950,000 | 103,100 | 10 | 1,195,000 | 1,200,000 | 134,300 | 11 | 1,445,000 | 1,450,000 | 170,500 | 11 |
| 950,000 | 955,000 | 103,700 | 10 | 1,200,000 | 1,205,000 | 135,000 | 11 | 1,450,000 | 1,455,000 | 171,200 | 11 |
| 955,000 | 960,000 | 104,300 | 10 | 1,205,000 | 1,210,000 | 135,700 | 11 | 1,455,000 | 1,460,000 | 171,900 | 11 |
| 960,000 | 965,000 | 105,000 | 10 | 1,210,000 | 1,215,000 | 136,400 | 11 | 1,460,000 | 1,465,000 | 172,700 | 11 |
| 965,000 | 970,000 | 105,600 | 10 | 1,215,000 | 1,220,000 | 137,100 | 11 | 1,465,000 | 1,470,000 | 173,400 | 11 |
| 970,000 | 975,000 | 106,200 | 10 | 1,220,000 | 1,225,000 | 137,900 | 11 | 1,470,000 | 1,475,000 | 174,100 | 11 |
| 975,000 | 980,000 | 106,800 | 10 | 1,225,000 | 1,230,000 | 138,600 | 11 | 1,475,000 | 1,480,000 | 174,800 | 11 |
| 980,000 | 985,000 | 107,500 | 10 | 1,230,000 | 1,235,000 | 139,300 | 11 | 1,480,000 | 1,485,000 | 175,600 | 11 |
| 985,000 | 990,000 | 108,100 | 10 | 1,235,000 | 1,240,000 | 140,000 | 11 | 1,485,000 | 1,490,000 | 176,300 | 11 |
| 990,000 | 995,000 | 108,700 | 10 | 1,240,000 | 1,245,000 | 140,800 | 11 | 1,490,000 | 1,495,000 | 177,000 | 11 |
| 995,000 | 1,000,000 | 109,300 | 10 | 1,245,000 | 1,250,000 | 141,500 | 11 | 1,495,000 | 1,500,000 | 177,700 | 11 |
| 1,000,000 | 1,005,000 | 110,000 | 11 | 1,250,000 | 1,255,000 | 142,200 | 11 | 1,500,000 | 1,505,000 | 178,500 | 11 |
| 1,005,000 | 1,010,000 | 110,600 | 11 | 1,255,000 | 1,260,000 | 142,900 | 11 | 1,505,000 | 1,510,000 | 179,200 | 11 |
| 1,010,000 | 1,015,000 | 111,200 | 11 | 1,260,000 | 1,265,000 | 143,700 | 11 | 1,510,000 | 1,515,000 | 179,900 | 11 |
| 1,015,000 | 1,020,000 | 111,800 | 11 | 1,265,000 | 1,270,000 | 144,400 | 11 | 1,515,000 | 1,520,000 | 180,600 | 11 |
| 1,020,000 | 1,025,000 | 112,500 | 11 | 1,270,000 | 1,275,000 | 145,100 | 11 | 1,520,000 | 1,525,000 | 181,400 | 11 |
| 1,025,000 | 1,030,000 | 113,100 | 11 | 1,275,000 | 1,280,000 | 145,800 | 11 | 1,525,000 | 1,530,000 | 182,100 | 11 |
| 1,030,000 | 1,035,000 | 113,700 | 11 | 1,280,000 | 1,285,000 | 146,600 | 11 | 1,530,000 | 1,535,000 | 182,800 | 11 |
| 1,035,000 | 1,040,000 | 114,300 | 11 | 1,285,000 | 1,290,000 | 147,300 | 11 | 1,535,000 | 1,540,000 | 183,500 | 11 |
| 1,040,000 | 1,045,000 | 115,000 | 11 | 1,290,000 | 1,295,000 | 148,000 | 11 | 1,540,000 | 1,545,000 | 184,300 | 11 |
| 1,045,000 | 1,050,000 | 115,600 | 11 | 1,295,000 | 1,300,000 | 148,700 | 11 | 1,545,000 | 1,550,000 | 185,000 | 11 |
| 1,050,000 | 1,055,000 | 116,200 | 11 | 1,300,000 | 1,305,000 | 149,500 | 11 | 1,550,000 | 1,555,000 | 185,700 | 11 |
| 1,055,000 | 1,060,000 | 116,800 | 11 | 1,305,000 | 1,310,000 | 150,200 | 11 | 1,555,000 | 1,560,000 | 186,400 | 11 |
| 1,060,000 | 1,065,000 | 117,500 | 11 | 1,310,000 | 1,315,000 | 150,900 | 11 | 1,560,000 | 1,565,000 | 187,200 | 12 |
| 1,065,000 | 1,070,000 | 118,100 | 11 | 1,315,000 | 1,320,000 | 151,600 | 11 | 1,565,000 | 1,570,000 | 187,900 | 12 |
| 1,070,000 | 1,075,000 | 118,700 | 11 | 1,320,000 | 1,325,000 | 152,400 | 11 | 1,570,000 | 1,575,000 | 188,600 | 12 |
| 1,075,000 | 1,080,000 | 119,300 | 11 | 1,325,000 | 1,330,000 | 153,100 | 11 | 1,575,000 | 1,580,000 | 189,300 | 12 |
| 1,080,000 | 1,085,000 | 120,000 | 11 | 1,330,000 | 1,335,000 | 153,800 | 11 | 1,580,000 | 1,585,000 | 190,100 | 12 |
| 1,085,000 | 1,090,000 | 120,600 | 11 | 1,335,000 | 1,340,000 | 154,500 | 11 | 1,585,000 | 1,590,000 | 190,800 | 12 |
| 1,090,000 | 1,095,000 | 121,200 | 11 | 1,340,000 | 1,345,000 | 155,300 | 11 | 1,590,000 | 1,595,000 | 191,500 | 12 |
| 1,095,000 | 1,100,000 | 121,800 | 11 | 1,345,000 | 1,350,000 | 156,000 | 11 | 1,595,000 | 1,600,000 | 192,200 | 12 |
| 1,100,000 | 1,105,000 | 122,500 | 11 | 1,350,000 | 1,355,000 | 156,700 | 11 | 1,600,000 | 1,605,000 | 193,000 | 12 |
(4)
| Taxable gross income, adjusted income or taxable retirement income (a) | Amount of tax (b) | Ratio of (b) to (a) | Taxable gross income, adjusted income or taxable retirement income (a) | Amount of tax (b) | Ratio of (b) to (a) | Taxable gross income, adjusted income or taxable retirement income (a) | Amount of tax (b) | Ratio of (b) to (a) | |||
| At least | Less than | At least | Less than | At least | Less than | ||||||
| yen | yen | yen | % | yen | yen | yen | % | yen | yen | yen | |
| 1,605,000 | 1,610,000 | 193,700 | 12 | 1,855,000 | 1,860,000 | 232,000 | 12 | 3,200,000 | 3,800,000 | The amount calculated by multiplying the amount in (a) by 22.5%, less 236,400 yen | |
| 1,610,000 | 1,615,000 | 194,500 | 12 | 1,860,000 | 1,865,000 | 232,900 | 12 | ||||
| 1,615,000 | 1,620,000 | 195,200 | 12 | 1,865,000 | 1,870,000 | 233,700 | 12 | ||||
| 1,620,000 | 1,625,000 | 196,000 | 12 | 1,870,000 | 1,875,000 | 234,500 | 12 | ||||
| 1,625,000 | 1,630,000 | 196,700 | 12 | 1,875,000 | 1,880,000 | 235,300 | 12 | ||||
| 1,630,000 | 1,635,000 | 197,500 | 12 | 1,880,000 | 1,885,000 | 236,200 | 12 | 3,800,000 | 4,000,000 | The amount calculated by multiplying the amount in (a) by 23.2%, less 263,000 yen | |
| 1,635,000 | 1,640,000 | 198,200 | 12 | 1,885,000 | 1,890,000 | 237,000 | 12 | ||||
| 1,640,000 | 1,645,000 | 199,000 | 12 | 1,890,000 | 1,895,000 | 237,800 | 12 | ||||
| 1,645,000 | 1,650,000 | 199,700 | 12 | 1,895,000 | 1,900,000 | 238,600 | 12 | ||||
| 1,650,000 | 1,655,000 | 200,500 | 12 | 1,900,000 | 1,905,000 | 239,500 | 12 | ||||
| 1,655,000 | 1,660,000 | 201,200 | 12 | 1,905,000 | 1,910,000 | 240,300 | 12 | 4,000,000 | 4,400,000 | The amount calculated by multiplying the amount in (a) by 25.5%, less 355,000 yen | |
| 1,660,000 | 1,665,000 | 202,000 | 12 | 1,910,000 | 1,915,000 | 241,100 | 12 | ||||
| 1,665,000 | 1,670,000 | 202,700 | 12 | 1,915,000 | 1,920,000 | 241,900 | 12 | ||||
| 1,670,000 | 1,675,000 | 203,500 | 12 | 1,920,000 | 1,925,000 | 242,800 | 12 | ||||
| 1,675,000 | 1,680,000 | 204,200 | 12 | 1,925,000 | 1,930,000 | 243,600 | 12 | ||||
| 1,680,000 | 1,685,000 | 205,000 | 12 | 1,930,000 | 1,935,000 | 244,400 | 12 | 4,400,000 | 5,000,000 | The amount calculated by multiplying the amount in (a) by 26.5%, less 399,000 yen | |
| 1,685,000 | 1,690,000 | 205,700 | 12 | 1,935,000 | 1,940,000 | 245,200 | 12 | ||||
| 1,690,000 | 1,695,000 | 206,500 | 12 | 1,940,000 | 1,945,000 | 246,100 | 12 | ||||
| 1,695,000 | 1,700,000 | 207,200 | 12 | 1,945,000 | 1,950,000 | 246,900 | 12 | ||||
| 1,700,000 | 1,705,000 | 208,000 | 12 | 1,950,000 | 1,955,000 | 247,700 | 12 | ||||
| 1,705,000 | 1,710,000 | 208,700 | 12 | 1,955,000 | 1,960,000 | 248,500 | 12 | 5,000,000 | 6,000,000 | The amount calculated by multiplying the amount in (a) by 29.7%, less 559,000 yen | |
| 1,710,000 | 1,715,000 | 209,500 | 12 | 1,960,000 | 1,965,000 | 249,400 | 12 | ||||
| 1,715,000 | 1,720,000 | 210,200 | 12 | 1,965,000 | 1,970,000 | 250,200 | 12 | ||||
| 1,720,000 | 1,725,000 | 211,000 | 12 | 1,970,000 | 1,975,000 | 251,000 | 12 | ||||
| 1,725,000 | 1,730,000 | 211,700 | 12 | 1,975,000 | 1,980,000 | 251,800 | 12 | ||||
| 1,730,000 | 1,735,000 | 212,500 | 12 | 1,980,000 | 1,985,000 | 252,700 | 12 | 6,000,000 | 7,000,000 | The amount calculated by multiplying the amount in (a) by 33%, less 757,000 yen | |
| 1,735,000 | 1,740,000 | 213,200 | 12 | 1,985,000 | 1,990,000 | 253,500 | 12 | ||||
| 1,740,000 | 1,745,000 | 214,000 | 12 | 1,990,000 | 1,995,000 | 254,300 | 12 | ||||
| 1,745,000 | 1,750,000 | 214,700 | 12 | 1,995,000 | 2,000,000 | 255,100 | 12 | ||||
| 1,750,000 | 1,755,000 | 215,500 | 12 | ||||||||
| 1,755,000 | 1,760,000 | 216,200 | 12 | 2,000,000 | 2,400,000 | The amount calculated by multiplying the amount in (a) by 17.2%, less 88,000 yen | 7,000,000 | 8,000,000 | The amount calculated by multiplying the amount in (a) by 37%, less 1,037,000 yen | ||
| 1,760,000 | 1,765,000 | 217,000 | 12 | ||||||||
| 1,765,000 | 1,770,000 | 217,700 | 12 | ||||||||
| 1,770,000 | 1,775,000 | 218,500 | 12 | ||||||||
| 1,775,000 | 1,780,000 | 219,200 | 12 | ||||||||
| 1,780,000 | 1,785,000 | 220,000 | 12 | 2,400,000 | 2,600,000 | The amount calculated by multiplying the amount in (a) by 18.7%, less 124,000 yen | 8,000,000 | 9,000,000 | The amount calculated by multiplying the amount in (a) by 40%, less 1,277,000 yen | ||
| 1,785,000 | 1,790,000 | 220,700 | 12 | ||||||||
| 1,790,000 | 1,795,000 | 221,500 | 12 | ||||||||
| 1,795,000 | 1,800,000 | 222,200 | 12 | ||||||||
| 1,800,000 | 1,805,000 | 223,000 | 12 | ||||||||
| 1,805,000 | 1,810,000 | 223,800 | 12 | 2,600,000 | 3,000,000 | The amount calculated by multiplying the amount in (a) by 19.5%, less 144,800 yen | 9,000,000 | 10,000,000 | The amount calculated by multiplying the amount in (a) by 41%, less 1,367,000 yen | ||
| 1,810,000 | 1,815,000 | 224,600 | 12 | ||||||||
| 1,815,000 | 1,820,000 | 225,400 | 12 | ||||||||
| 1,820,000 | 1,825,000 | 226,300 | 12 | ||||||||
| 1,825,000 | 1,830,000 | 227,100 | 12 | ||||||||
| 1,830,000 | 1,835,000 | 227,900 | 12 | 3,000,000 | 3,200,000 | The amount calculated by multiplying the amount in (a) by 21.7%, less 210,800 yen | 10,000,000 | 12,000,000 | The amount calculated by multiplying the amount in (a) by 44%, less 1,667,000 yen | ||
| 1,835,000 | 1,840,000 | 228,700 | 12 | ||||||||
| 1,840,000 | 1,845,000 | 229,600 | 12 | ||||||||
| 1,845,000 | 1,850,000 | 230,400 | 12 | ||||||||
| 1,850,000 | 1,855,000 | 231,200 | 12 | ||||||||
(5)
| Taxable gross income, adjusted income or taxable retirement income (a) | Amount of tax (b) | Ratio of (b) to (a) | Taxable gross income, adjusted income or taxable retirement income (a) | Amount of tax (b) | Ratio of (b) to (a) | Taxable gross income, adjusted income or taxable retirement income (a) | Amount of tax (b) | Ratio of (b) to (a) | |||
| At least | Less than | At least | Less than | At least | Less than | ||||||
| yen | yen | yen | yen | ||||||||
| 12,000,000 | 15,000,000 | The amount calculated by multiplying the amount in (a) by 48.2%, less 2,171,000 yen | 30,000,000 | 40,000,000 | The amount calculated by multiplying the amount in (a) by 60%, less 4,761,000 yen | 80,000,000 yen or more | The amount calculated by multiplying the amount in (a) by 75%, less 13,761,000 yen | ||||
| 15,000,000 | 20,000,000 | The amount calculated by multiplying the amount in (a) by 51.2%, less 2,621,000 yen | 40,000,000 | 60,000,000 | The amount calculated by multiplying the amount in (a) by 65%, less 6,761,000 yen | ||||||
| 20,000,000 | 30,000,000 | The amount calculated by multiplying the amount in (a) by 56.2%, less 3,621,000 yen | 60,000,000 | 80,000,000 | The amount calculated by multiplying the amount in (a) by 70%, less 9,761,000 yen | ||||||
(Note) In this table, "adjusted income" means the adjusted income prescribed in Article 90, paragraph (1), item (i) (Averaging Taxation on Fluctuating Income and Ad Hoc Income) of the new Act.
(Remarks) (1) To find the amount of tax on taxable gross income, adjusted income or taxable retirement income, find the applicable row of the "Taxable gross income, adjusted income or taxable retirement income (a)" column according to the taxable gross income, adjusted income or taxable retirement income; the amount stated in the "Amount of tax (b)" column of that row is the amount of tax sought. (2) To find the ratio prescribed in Article 90, paragraph (2) of the new Act as replaced pursuant to the provisions of Article 3, paragraph (2) (Special Provisions on the Calculation of Deductions from Income and Tax Amounts for Income Tax for 1974) of the Supplementary Provisions, find the applicable row of the "Taxable gross income, adjusted income or taxable retirement income (a)" column according to the adjusted income; the rate stated in the "Ratio of (b) to (a)" column of that row is the ratio sought.
（一）
| 課税総所得金額、調整所得金額又は課税退職所得金額（イ） | 税額（ロ） | （ロ）の（イ）に対する割合 | 課税総所得金額、調整所得金額又は課税退職所得金額（イ） | 税額（ロ） | （ロ）の（イ）に対する割合 | 課税総所得金額、調整所得金額又は課税退職所得金額（イ） | 税額（ロ） | （ロ）の（イ）に対する割合 | |||
| 以上 | 未満 | 以上 | 未満 | 以上 | 未満 | ||||||
| 円 | 円 | 円 | ％ | 円 | 円 | 円 | ％ | 円 | 円 | 円 | ％ |
| １，０００円未満 | ０ | ０ | ５０，０００ | ５１，０００ | ５，０００ | １０ | １３７，０００ | １３９，０００ | １３，７００ | １０ | |
| １，０００ | ２，０００ | １００ | １０ | ５１，０００ | ５２，０００ | ５，１００ | １０ | １３９，０００ | １４１，０００ | １３，９００ | １０ |
| ２，０００ | ３，０００ | ２００ | １０ | ５２，０００ | ５３，０００ | ５，２００ | １０ | １４１，０００ | １４３，０００ | １４，１００ | １０ |
| ３，０００ | ４，０００ | ３００ | １０ | ５３，０００ | ５４，０００ | ５，３００ | １０ | １４３，０００ | １４５，０００ | １４，３００ | １０ |
| ４，０００ | ５，０００ | ４００ | １０ | ５４，０００ | ５５，０００ | ５，４００ | １０ | １４５，０００ | １４７，０００ | １４，５００ | １０ |
| ５，０００ | ６，０００ | ５００ | １０ | ５５，０００ | ５６，０００ | ５，５００ | １０ | １４７，０００ | １４９，０００ | １４，７００ | １０ |
| ６，０００ | ７，０００ | ６００ | １０ | ５６，０００ | ５７，０００ | ５，６００ | １０ | １４９，０００ | １５１，０００ | １４，９００ | １０ |
| ７，０００ | ８，０００ | ７００ | １０ | ５７，０００ | ５８，０００ | ５，７００ | １０ | １５１，０００ | １５３，０００ | １５，１００ | １０ |
| ８，０００ | ９，０００ | ８００ | １０ | ５８，０００ | ５９，０００ | ５，８００ | １０ | １５３，０００ | １５５，０００ | １５，３００ | １０ |
| ９，０００ | １０，０００ | ９００ | １０ | ５９，０００ | ６０，０００ | ５，９００ | １０ | １５５，０００ | １５７，０００ | １５，５００ | １０ |
| １０，０００ | １１，０００ | １，０００ | １０ | ６０，０００ | ６１，０００ | ６，０００ | １０ | １５７，０００ | １５９，０００ | １５，７００ | １０ |
| １１，０００ | １２，０００ | １，１００ | １０ | ６１，０００ | ６２，０００ | ６，１００ | １０ | １５９，０００ | １６１，０００ | １５，９００ | １０ |
| １２，０００ | １３，０００ | １，２００ | １０ | ６２，０００ | ６３，０００ | ６，２００ | １０ | １６１，０００ | １６３，０００ | １６，１００ | １０ |
| １３，０００ | １４，０００ | １，３００ | １０ | ６３，０００ | ６５，０００ | ６，３００ | １０ | １６３，０００ | １６５，０００ | １６，３００ | １０ |
| １４，０００ | １５，０００ | １，４００ | １０ | ６５，０００ | ６７，０００ | ６，５００ | １０ | １６５，０００ | １６７，０００ | １６，５００ | １０ |
| １５，０００ | １６，０００ | １，５００ | １０ | ６７，０００ | ６９，０００ | ６，７００ | １０ | １６７，０００ | １６９，０００ | １６，７００ | １０ |
| １６，０００ | １７，０００ | １，６００ | １０ | ６９，０００ | ７１，０００ | ６，９００ | １０ | １６９，０００ | １７１，０００ | １６，９００ | １０ |
| １７，０００ | １８，０００ | １，７００ | １０ | ７１，０００ | ７３，０００ | ７，１００ | １０ | １７１，０００ | １７３，０００ | １７，１００ | １０ |
| １８，０００ | １９，０００ | １，８００ | １０ | ７３，０００ | ７５，０００ | ７，３００ | １０ | １７３，０００ | １７５，０００ | １７，３００ | １０ |
| １９，０００ | ２０，０００ | １，９００ | １０ | ７５，０００ | ７７，０００ | ７，５００ | １０ | １７５，０００ | １７７，０００ | １７，５００ | １０ |
| ２０，０００ | ２１，０００ | ２，０００ | １０ | ７７，０００ | ７９，０００ | ７，７００ | １０ | １７７，０００ | １７９，０００ | １７，７００ | １０ |
| ２１，０００ | ２２，０００ | ２，１００ | １０ | ７９，０００ | ８１，０００ | ７，９００ | １０ | １７９，０００ | １８１，０００ | １７，９００ | １０ |
| ２２，０００ | ２３，０００ | ２，２００ | １０ | ８１，０００ | ８３，０００ | ８，１００ | １０ | １８１，０００ | １８３，０００ | １８，１００ | １０ |
| ２３，０００ | ２４，０００ | ２，３００ | １０ | ８３，０００ | ８５，０００ | ８，３００ | １０ | １８３，０００ | １８５，０００ | １８，３００ | １０ |
| ２４，０００ | ２５，０００ | ２，４００ | １０ | ８５，０００ | ８７，０００ | ８，５００ | １０ | １８５，０００ | １８７，０００ | １８，５００ | １０ |
| ２５，０００ | ２６，０００ | ２，５００ | １０ | ８７，０００ | ８９，０００ | ８，７００ | １０ | １８７，０００ | １８９，０００ | １８，７００ | １０ |
| ２６，０００ | ２７，０００ | ２，６００ | １０ | ８９，０００ | ９１，０００ | ８，９００ | １０ | １８９，０００ | １９１，０００ | １８，９００ | １０ |
| ２７，０００ | ２８，０００ | ２，７００ | １０ | ９１，０００ | ９３，０００ | ９，１００ | １０ | １９１，０００ | １９３，０００ | １９，１００ | １０ |
| ２８，０００ | ２９，０００ | ２，８００ | １０ | ９３，０００ | ９５，０００ | ９，３００ | １０ | １９３，０００ | １９５，０００ | １９，３００ | １０ |
| ２９，０００ | ３０，０００ | ２，９００ | １０ | ９５，０００ | ９７，０００ | ９，５００ | １０ | １９５，０００ | １９８，０００ | １９，５００ | １０ |
| ３０，０００ | ３１，０００ | ３，０００ | １０ | ９７，０００ | ９９，０００ | ９，７００ | １０ | １９８，０００ | ２０１，０００ | １９，８００ | １０ |
| ３１，０００ | ３２，０００ | ３，１００ | １０ | ９９，０００ | １０１，０００ | ９，９００ | １０ | ２０１，０００ | ２０４，０００ | ２０，１００ | １０ |
| ３２，０００ | ３３，０００ | ３，２００ | １０ | １０１，０００ | １０３，０００ | １０，１００ | １０ | ２０４，０００ | ２０７，０００ | ２０，４００ | １０ |
| ３３，０００ | ３４，０００ | ３，３００ | １０ | １０３，０００ | １０５，０００ | １０，３００ | １０ | ２０７，０００ | ２１０，０００ | ２０，７００ | １０ |
| ３４，０００ | ３５，０００ | ３，４００ | １０ | １０５，０００ | １０７，０００ | １０，５００ | １０ | ２１０，０００ | ２１３，０００ | ２１，０００ | １０ |
| ３５，０００ | ３６，０００ | ３，５００ | １０ | １０７，０００ | １０９，０００ | １０，７００ | １０ | ２１３，０００ | ２１６，０００ | ２１，３００ | １０ |
| ３６，０００ | ３７，０００ | ３，６００ | １０ | １０９，０００ | １１１，０００ | １０，９００ | １０ | ２１６，０００ | ２１９，０００ | ２１，６００ | １０ |
| ３７，０００ | ３８，０００ | ３，７００ | １０ | １１１，０００ | １１３，０００ | １１，１００ | １０ | ２１９，０００ | ２２２，０００ | ２１，９００ | １０ |
| ３８，０００ | ３９，０００ | ３，８００ | １０ | １１３，０００ | １１５，０００ | １１，３００ | １０ | ２２２，０００ | ２２５，０００ | ２２，２００ | １０ |
| ３９，０００ | ４０，０００ | ３，９００ | １０ | １１５，０００ | １１７，０００ | １１，５００ | １０ | ２２５，０００ | ２２８，０００ | ２２，５００ | １０ |
| ４０，０００ | ４１，０００ | ４，０００ | １０ | １１７，０００ | １１９，０００ | １１，７００ | １０ | ２２８，０００ | ２３１，０００ | ２２，８００ | １０ |
| ４１，０００ | ４２，０００ | ４，１００ | １０ | １１９，０００ | １２１，０００ | １１，９００ | １０ | ２３１，０００ | ２３４，０００ | ２３，１００ | １０ |
| ４２，０００ | ４３，０００ | ４，２００ | １０ | １２１，０００ | １２３，０００ | １２，１００ | １０ | ２３４，０００ | ２３７，０００ | ２３，４００ | １０ |
| ４３，０００ | ４４，０００ | ４，３００ | １０ | １２３，０００ | １２５，０００ | １２，３００ | １０ | ２３７，０００ | ２４０，０００ | ２３，７００ | １０ |
| ４４，０００ | ４５，０００ | ４，４００ | １０ | １２５，０００ | １２７，０００ | １２，５００ | １０ | ２４０，０００ | ２４３，０００ | ２４，０００ | １０ |
| ４５，０００ | ４６，０００ | ４，５００ | １０ | １２７，０００ | １２９，０００ | １２，７００ | １０ | ２４３，０００ | ２４６，０００ | ２４，３００ | １０ |
| ４６，０００ | ４７，０００ | ４，６００ | １０ | １２９，０００ | １３１，０００ | １２，９００ | １０ | ２４６，０００ | ２４９，０００ | ２４，６００ | １０ |
| ４７，０００ | ４８，０００ | ４，７００ | １０ | １３１，０００ | １３３，０００ | １３，１００ | １０ | ２４９，０００ | ２５２，０００ | ２４，９００ | １０ |
| ４８，０００ | ４９，０００ | ４，８００ | １０ | １３３，０００ | １３５，０００ | １３，３００ | １０ | ２５２，０００ | ２５５，０００ | ２５，２００ | １０ |
| ４９，０００ | ５０，０００ | ４，９００ | １０ | １３５，０００ | １３７，０００ | １３，５００ | １０ | ２５５，０００ | ２５８，０００ | ２５，５００ | １０ |
（二）
| 課税総所得金額、調整所得金額又は課税退職所得金額（イ） | 税額（ロ） | （ロ）の（イ）に対する割合 | 課税総所得金額、調整所得金額又は課税退職所得金額（イ） | 税額（ロ） | （ロ）の（イ）に対する割合 | 課税総所得金額、調整所得金額又は課税退職所得金額（イ） | 税額（ロ） | （ロ）の（イ）に対する割合 | |||
| 以上 | 未満 | 以上 | 未満 | 以上 | 未満 | ||||||
| 円 | 円 | 円 | ％ | 円 | 円 | 円 | ％ | 円 | 円 | 円 | ％ |
| ２５８，０００ | ２６１，０００ | ２５，８００ | １０ | ４１４，０００ | ４１８，０００ | ４１，４００ | １０ | ６１４，０００ | ６１８，０００ | ６２，６００ | １０ |
| ２６１，０００ | ２６４，０００ | ２６，１００ | １０ | ４１８，０００ | ４２２，０００ | ４１，８００ | １０ | ６１８，０００ | ６２２，０００ | ６３，１００ | １０ |
| ２６４，０００ | ２６７，０００ | ２６，４００ | １０ | ４２２，０００ | ４２６，０００ | ４２，３００ | １０ | ６２２，０００ | ６２６，０００ | ６３，６００ | １０ |
| ２６７，０００ | ２７０，０００ | ２６，７００ | １０ | ４２６，０００ | ４３０，０００ | ４２，７００ | １０ | ６２６，０００ | ６３０，０００ | ６４，１００ | １０ |
| ２７０，０００ | ２７３，０００ | ２７，０００ | １０ | ４３０，０００ | ４３４，０００ | ４３，１００ | １０ | ６３０，０００ | ６３４，０００ | ６４，６００ | １０ |
| ２７３，０００ | ２７６，０００ | ２７，３００ | １０ | ４３４，０００ | ４３８，０００ | ４３，５００ | １０ | ６３４，０００ | ６３８，０００ | ６５，０００ | １０ |
| ２７６，０００ | ２７９，０００ | ２７，６００ | １０ | ４３８，０００ | ４４２，０００ | ４３，９００ | １０ | ６３８，０００ | ６４２，０００ | ６５，５００ | １０ |
| ２７９，０００ | ２８２，０００ | ２７，９００ | １０ | ４４２，０００ | ４４６，０００ | ４４，４００ | １０ | ６４２，０００ | ６４６，０００ | ６６，０００ | １０ |
| ２８２，０００ | ２８５，０００ | ２８，２００ | １０ | ４４６，０００ | ４５０，０００ | ４４，８００ | １０ | ６４６，０００ | ６５０，０００ | ６６，５００ | １０ |
| ２８５，０００ | ２８８，０００ | ２８，５００ | １０ | ４５０，０００ | ４５４，０００ | ４５，２００ | １０ | ６５０，０００ | ６５５，０００ | ６７，０００ | １０ |
| ２８８，０００ | ２９１，０００ | ２８，８００ | １０ | ４５４，０００ | ４５８，０００ | ４５，６００ | １０ | ６５５，０００ | ６６０，０００ | ６７，６００ | １０ |
| ２９１，０００ | ２９４，０００ | ２９，１００ | １０ | ４５８，０００ | ４６２，０００ | ４６，０００ | １０ | ６６０，０００ | ６６５，０００ | ６８，２００ | １０ |
| ２９４，０００ | ２９７，０００ | ２９，４００ | １０ | ４６２，０００ | ４６６，０００ | ４６，５００ | １０ | ６６５，０００ | ６７０，０００ | ６８，８００ | １０ |
| ２９７，０００ | ３００，０００ | ２９，７００ | １０ | ４６６，０００ | ４７０，０００ | ４６，９００ | １０ | ６７０，０００ | ６７５，０００ | ６９，４００ | １０ |
| ３００，０００ | ３０３，０００ | ３０，０００ | １０ | ４７０，０００ | ４７４，０００ | ４７，３００ | １０ | ６７５，０００ | ６８０，０００ | ７０，０００ | １０ |
| ３０３，０００ | ３０６，０００ | ３０，３００ | １０ | ４７４，０００ | ４７８，０００ | ４７，７００ | １０ | ６８０，０００ | ６８５，０００ | ７０，６００ | １０ |
| ３０６，０００ | ３０９，０００ | ３０，６００ | １０ | ４７８，０００ | ４８２，０００ | ４８，１００ | １０ | ６８５，０００ | ６９０，０００ | ７１，２００ | １０ |
| ３０９，０００ | ３１２，０００ | ３０，９００ | １０ | ４８２，０００ | ４８６，０００ | ４８，６００ | １０ | ６９０，０００ | ６９５，０００ | ７１，８００ | １０ |
| ３１２，０００ | ３１５，０００ | ３１，２００ | １０ | ４８６，０００ | ４９０，０００ | ４９，０００ | １０ | ６９５，０００ | ７００，０００ | ７２，４００ | １０ |
| ３１５，０００ | ３１８，０００ | ３１，５００ | １０ | ４９０，０００ | ４９４，０００ | ４９，４００ | １０ | ７００，０００ | ７０５，０００ | ７３，０００ | １０ |
| ３１８，０００ | ３２１，０００ | ３１，８００ | １０ | ４９４，０００ | ４９８，０００ | ４９，８００ | １０ | ７０５，０００ | ７１０，０００ | ７３，６００ | １０ |
| ３２１，０００ | ３２４，０００ | ３２，１００ | １０ | ４９８，０００ | ５０２，０００ | ５０，２００ | １０ | ７１０，０００ | ７１５，０００ | ７４，２００ | １０ |
| ３２４，０００ | ３２７，０００ | ３２，４００ | １０ | ５０２，０００ | ５０６，０００ | ５０，７００ | １０ | ７１５，０００ | ７２０，０００ | ７４，８００ | １０ |
| ３２７，０００ | ３３０，０００ | ３２，７００ | １０ | ５０６，０００ | ５１０，０００ | ５１，１００ | １０ | ７２０，０００ | ７２５，０００ | ７５，４００ | １０ |
| ３３０，０００ | ３３３，０００ | ３３，０００ | １０ | ５１０，０００ | ５１４，０００ | ５１，５００ | １０ | ７２５，０００ | ７３０，０００ | ７６，０００ | １０ |
| ３３３，０００ | ３３６，０００ | ３３，３００ | １０ | ５１４，０００ | ５１８，０００ | ５１，９００ | １０ | ７３０，０００ | ７３５，０００ | ７６，６００ | １０ |
| ３３６，０００ | ３３９，０００ | ３３，６００ | １０ | ５１８，０００ | ５２２，０００ | ５２，３００ | １０ | ７３５，０００ | ７４０，０００ | ７７，２００ | １０ |
| ３３９，０００ | ３４２，０００ | ３３，９００ | １０ | ５２２，０００ | ５２６，０００ | ５２，８００ | １０ | ７４０，０００ | ７４５，０００ | ７７，８００ | １０ |
| ３４２，０００ | ３４５，０００ | ３４，２００ | １０ | ５２６，０００ | ５３０，０００ | ５３，２００ | １０ | ７４５，０００ | ７５０，０００ | ７８，４００ | １０ |
| ３４５，０００ | ３４８，０００ | ３４，５００ | １０ | ５３０，０００ | ５３４，０００ | ５３，６００ | １０ | ７５０，０００ | ７５５，０００ | ７９，０００ | １０ |
| ３４８，０００ | ３５１，０００ | ３４，８００ | １０ | ５３４，０００ | ５３８，０００ | ５４，０００ | １０ | ７５５，０００ | ７６０，０００ | ７９，６００ | １０ |
| ３５１，０００ | ３５４，０００ | ３５，１００ | １０ | ５３８，０００ | ５４２，０００ | ５４，４００ | １０ | ７６０，０００ | ７６５，０００ | ８０，２００ | １０ |
| ３５４，０００ | ３５７，０００ | ３５，４００ | １０ | ５４２，０００ | ５４６，０００ | ５４，９００ | １０ | ７６５，０００ | ７７０，０００ | ８０，８００ | １０ |
| ３５７，０００ | ３６０，０００ | ３５，７００ | １０ | ５４６，０００ | ５５０，０００ | ５５，３００ | １０ | ７７０，０００ | ７７５，０００ | ８１，４００ | １０ |
| ３６０，０００ | ３６３，０００ | ３６，０００ | １０ | ５５０，０００ | ５５４，０００ | ５５，７００ | １０ | ７７５，０００ | ７８０，０００ | ８２，０００ | １０ |
| ３６３，０００ | ３６６，０００ | ３６，３００ | １０ | ５５４，０００ | ５５８，０００ | ５６，１００ | １０ | ７８０，０００ | ７８５，０００ | ８２，６００ | １０ |
| ３６６，０００ | ３６９，０００ | ３６，６００ | １０ | ５５８，０００ | ５６２，０００ | ５６，５００ | １０ | ７８５，０００ | ７９０，０００ | ８３，２００ | １０ |
| ３６９，０００ | ３７２，０００ | ３６，９００ | １０ | ５６２，０００ | ５６６，０００ | ５７，０００ | １０ | ７９０，０００ | ７９５，０００ | ８３，８００ | １０ |
| ３７２，０００ | ３７５，０００ | ３７，２００ | １０ | ５６６，０００ | ５７０，０００ | ５７，４００ | １０ | ７９５，０００ | ８００，０００ | ８４，４００ | １０ |
| ３７５，０００ | ３７８，０００ | ３７，５００ | １０ | ５７０，０００ | ５７４，０００ | ５７，８００ | １０ | ８００，０００ | ８０５，０００ | ８５，０００ | １０ |
| ３７８，０００ | ３８１，０００ | ３７，８００ | １０ | ５７４，０００ | ５７８，０００ | ５８，２００ | １０ | ８０５，０００ | ８１０，０００ | ８５，６００ | １０ |
| ３８１，０００ | ３８４，０００ | ３８，１００ | １０ | ５７８，０００ | ５８２，０００ | ５８，６００ | １０ | ８１０，０００ | ８１５，０００ | ８６，２００ | １０ |
| ３８４，０００ | ３８７，０００ | ３８，４００ | １０ | ５８２，０００ | ５８６，０００ | ５９，１００ | １０ | ８１５，０００ | ８２０，０００ | ８６，８００ | １０ |
| ３８７，０００ | ３９０，０００ | ３８，７００ | １０ | ５８６，０００ | ５９０，０００ | ５９，５００ | １０ | ８２０，０００ | ８２５，０００ | ８７，５００ | １０ |
| ３９０，０００ | ３９４，０００ | ３９，０００ | １０ | ５９０，０００ | ５９４，０００ | ５９，９００ | １０ | ８２５，０００ | ８３０，０００ | ８８，１００ | １０ |
| ３９４，０００ | ３９８，０００ | ３９，４００ | １０ | ５９４，０００ | ５９８，０００ | ６０，３００ | １０ | ８３０，０００ | ８３５，０００ | ８８，７００ | １０ |
| ３９８，０００ | ４０２，０００ | ３９，８００ | １０ | ５９８，０００ | ６０２，０００ | ６０，７００ | １０ | ８３５，０００ | ８４０，０００ | ８９，３００ | １０ |
| ４０２，０００ | ４０６，０００ | ４０，２００ | １０ | ６０２，０００ | ６０６，０００ | ６１，２００ | １０ | ８４０，０００ | ８４５，０００ | ９０，０００ | １０ |
| ４０６，０００ | ４１０，０００ | ４０，６００ | １０ | ６０６，０００ | ６１０，０００ | ６１，７００ | １０ | ８４５，０００ | ８５０，０００ | ９０，６００ | １０ |
| ４１０，０００ | ４１４，０００ | ４１，０００ | １０ | ６１０，０００ | ６１４，０００ | ６２，２００ | １０ | ８５０，０００ | ８５５，０００ | ９１，２００ | １０ |
（三）
| 課税総所得金額、調整所得金額又は課税退職所得金額（イ） | 税額（ロ） | （ロ）の（イ）に対する割合 | 課税総所得金額、調整所得金額又は課税退職所得金額（イ） | 税額（ロ） | （ロ）の（イ）に対する割合 | 課税総所得金額、調整所得金額又は課税退職所得金額（イ） | 税額（ロ） | （ロ）の（イ）に対する割合 | |||
| 以上 | 未満 | 以上 | 未満 | 以上 | 未満 | ||||||
| 円 | 円 | 円 | ％ | 円 | 円 | 円 | ％ | 円 | 円 | 円 | ％ |
| ８５５，０００ | ８６０，０００ | ９１，８００ | １０ | １，１０５，０００ | １，１１０，０００ | １２３，１００ | １１ | １，３５５，０００ | １，３６０，０００ | １５７，４００ | １１ |
| ８６０，０００ | ８６５，０００ | ９２，５００ | １０ | １，１１０，０００ | １，１１５，０００ | １２３，７００ | １１ | １，３６０，０００ | １，３６５，０００ | １５８，２００ | １１ |
| ８６５，０００ | ８７０，０００ | ９３，１００ | １０ | １，１１５，０００ | １，１２０，０００ | １２４，３００ | １１ | １，３６５，０００ | １，３７０，０００ | １５８，９００ | １１ |
| ８７０，０００ | ８７５，０００ | ９３，７００ | １０ | １，１２０，０００ | １，１２５，０００ | １２５，０００ | １１ | １，３７０，０００ | １，３７５，０００ | １５９，６００ | １１ |
| ８７５，０００ | ８８０，０００ | ９４，３００ | １０ | １，１２５，０００ | １，１３０，０００ | １２５，６００ | １１ | １，３７５，０００ | １，３８０，０００ | １６０，３００ | １１ |
| ８８０，０００ | ８８５，０００ | ９５，０００ | １０ | １，１３０，０００ | １，１３５，０００ | １２６，２００ | １１ | １，３８０，０００ | １，３８５，０００ | １６１，１００ | １１ |
| ８８５，０００ | ８９０，０００ | ９５，６００ | １０ | １，１３５，０００ | １，１４０，０００ | １２６，８００ | １１ | １，３８５，０００ | １，３９０，０００ | １６１，８００ | １１ |
| ８９０，０００ | ８９５，０００ | ９６，２００ | １０ | １，１４０，０００ | １，１４５，０００ | １２７，５００ | １１ | １，３９０，０００ | １，３９５，０００ | １６２，５００ | １１ |
| ８９５，０００ | ９００，０００ | ９６，８００ | １０ | １，１４５，０００ | １，１５０，０００ | １２８，１００ | １１ | １，３９５，０００ | １，４００，０００ | １６３，２００ | １１ |
| ９００，０００ | ９０５，０００ | ９７，５００ | １０ | １，１５０，０００ | １，１５５，０００ | １２８，７００ | １１ | １，４００，０００ | １，４０５，０００ | １６４，０００ | １１ |
| ９０５，０００ | ９１０，０００ | ９８，１００ | １０ | １，１５５，０００ | １，１６０，０００ | １２９，３００ | １１ | １，４０５，０００ | １，４１０，０００ | １６４，７００ | １１ |
| ９１０，０００ | ９１５，０００ | ９８，７００ | １０ | １，１６０，０００ | １，１６５，０００ | １３０，０００ | １１ | １，４１０，０００ | １，４１５，０００ | １６５，４００ | １１ |
| ９１５，０００ | ９２０，０００ | ９９，３００ | １０ | １，１６５，０００ | １，１７０，０００ | １３０，６００ | １１ | １，４１５，０００ | １，４２０，０００ | １６６，１００ | １１ |
| ９２０，０００ | ９２５，０００ | １００，０００ | １０ | １，１７０，０００ | １，１７５，０００ | １３１，２００ | １１ | １，４２０，０００ | １，４２５，０００ | １６６，９００ | １１ |
| ９２５，０００ | ９３０，０００ | １００，６００ | １０ | １，１７５，０００ | １，１８０，０００ | １３１，８００ | １１ | １，４２５，０００ | １，４３０，０００ | １６７，６００ | １１ |
| ９３０，０００ | ９３５，０００ | １０１，２００ | １０ | １，１８０，０００ | １，１８５，０００ | １３２，５００ | １１ | １，４３０，０００ | １，４３５，０００ | １６８，３００ | １１ |
| ９３５，０００ | ９４０，０００ | １０１，８００ | １０ | １，１８５，０００ | １，１９０，０００ | １３３，１００ | １１ | １，４３５，０００ | １，４４０，０００ | １６９，０００ | １１ |
| ９４０，０００ | ９４５，０００ | １０２，５００ | １０ | １，１９０，０００ | １，１９５，０００ | １３３，７００ | １１ | １，４４０，０００ | １，４４５，０００ | １６９，８００ | １１ |
| ９４５，０００ | ９５０，０００ | １０３，１００ | １０ | １，１９５，０００ | １，２００，０００ | １３４，３００ | １１ | １，４４５，０００ | １，４５０，０００ | １７０，５００ | １１ |
| ９５０，０００ | ９５５，０００ | １０３，７００ | １０ | １，２００，０００ | １，２０５，０００ | １３５，０００ | １１ | １，４５０，０００ | １，４５５，０００ | １７１，２００ | １１ |
| ９５５，０００ | ９６０，０００ | １０４，３００ | １０ | １，２０５，０００ | １，２１０，０００ | １３５，７００ | １１ | １，４５５，０００ | １，４６０，０００ | １７１，９００ | １１ |
| ９６０，０００ | ９６５，０００ | １０５，０００ | １０ | １，２１０，０００ | １，２１５，０００ | １３６，４００ | １１ | １，４６０，０００ | １，４６５，０００ | １７２，７００ | １１ |
| ９６５，０００ | ９７０，０００ | １０５，６００ | １０ | １，２１５，０００ | １，２２０，０００ | １３７，１００ | １１ | １，４６５，０００ | １，４７０，０００ | １７３，４００ | １１ |
| ９７０，０００ | ９７５，０００ | １０６，２００ | １０ | １，２２０，０００ | １，２２５，０００ | １３７，９００ | １１ | １，４７０，０００ | １，４７５，０００ | １７４，１００ | １１ |
| ９７５，０００ | ９８０，０００ | １０６，８００ | １０ | １，２２５，０００ | １，２３０，０００ | １３８，６００ | １１ | １，４７５，０００ | １，４８０，０００ | １７４，８００ | １１ |
| ９８０，０００ | ９８５，０００ | １０７，５００ | １０ | １，２３０，０００ | １，２３５，０００ | １３９，３００ | １１ | １，４８０，０００ | １，４８５，０００ | １７５，６００ | １１ |
| ９８５，０００ | ９９０，０００ | １０８，１００ | １０ | １，２３５，０００ | １，２４０，０００ | １４０，０００ | １１ | １，４８５，０００ | １，４９０，０００ | １７６，３００ | １１ |
| ９９０，０００ | ９９５，０００ | １０８，７００ | １０ | １，２４０，０００ | １，２４５，０００ | １４０，８００ | １１ | １，４９０，０００ | １，４９５，０００ | １７７，０００ | １１ |
| ９９５，０００ | １，０００，０００ | １０９，３００ | １０ | １，２４５，０００ | １，２５０，０００ | １４１，５００ | １１ | １，４９５，０００ | １，５００，０００ | １７７，７００ | １１ |
| １，０００，０００ | １，００５，０００ | １１０，０００ | １１ | １，２５０，０００ | １，２５５，０００ | １４２，２００ | １１ | １，５００，０００ | １，５０５，０００ | １７８，５００ | １１ |
| １，００５，０００ | １，０１０，０００ | １１０，６００ | １１ | １，２５５，０００ | １，２６０，０００ | １４２，９００ | １１ | １，５０５，０００ | １，５１０，０００ | １７９，２００ | １１ |
| １，０１０，０００ | １，０１５，０００ | １１１，２００ | １１ | １，２６０，０００ | １，２６５，０００ | １４３，７００ | １１ | １，５１０，０００ | １，５１５，０００ | １７９，９００ | １１ |
| １，０１５，０００ | １，０２０，０００ | １１１，８００ | １１ | １，２６５，０００ | １，２７０，０００ | １４４，４００ | １１ | １，５１５，０００ | １，５２０，０００ | １８０，６００ | １１ |
| １，０２０，０００ | １，０２５，０００ | １１２，５００ | １１ | １，２７０，０００ | １，２７５，０００ | １４５，１００ | １１ | １，５２０，０００ | １，５２５，０００ | １８１，４００ | １１ |
| １，０２５，０００ | １，０３０，０００ | １１３，１００ | １１ | １，２７５，０００ | １，２８０，０００ | １４５，８００ | １１ | １，５２５，０００ | １，５３０，０００ | １８２，１００ | １１ |
| １，０３０，０００ | １，０３５，０００ | １１３，７００ | １１ | １，２８０，０００ | １，２８５，０００ | １４６，６００ | １１ | １，５３０，０００ | １，５３５，０００ | １８２，８００ | １１ |
| １，０３５，０００ | １，０４０，０００ | １１４，３００ | １１ | １，２８５，０００ | １，２９０，０００ | １４７，３００ | １１ | １，５３５，０００ | １，５４０，０００ | １８３，５００ | １１ |
| １，０４０，０００ | １，０４５，０００ | １１５，０００ | １１ | １，２９０，０００ | １，２９５，０００ | １４８，０００ | １１ | １，５４０，０００ | １，５４５，０００ | １８４，３００ | １１ |
| １，０４５，０００ | １，０５０，０００ | １１５，６００ | １１ | １，２９５，０００ | １，３００，０００ | １４８，７００ | １１ | １，５４５，０００ | １，５５０，０００ | １８５，０００ | １１ |
| １，０５０，０００ | １，０５５，０００ | １１６，２００ | １１ | １，３００，０００ | １，３０５，０００ | １４９，５００ | １１ | １，５５０，０００ | １，５５５，０００ | １８５，７００ | １１ |
| １，０５５，０００ | １，０６０，０００ | １１６，８００ | １１ | １，３０５，０００ | １，３１０，０００ | １５０，２００ | １１ | １，５５５，０００ | １，５６０，０００ | １８６，４００ | １１ |
| １，０６０，０００ | １，０６５，０００ | １１７，５００ | １１ | １，３１０，０００ | １，３１５，０００ | １５０，９００ | １１ | １，５６０，０００ | １，５６５，０００ | １８７，２００ | １２ |
| １，０６５，０００ | １，０７０，０００ | １１８，１００ | １１ | １，３１５，０００ | １，３２０，０００ | １５１，６００ | １１ | １，５６５，０００ | １，５７０，０００ | １８７，９００ | １２ |
| １，０７０，０００ | １，０７５，０００ | １１８，７００ | １１ | １，３２０，０００ | １，３２５，０００ | １５２，４００ | １１ | １，５７０，０００ | １，５７５，０００ | １８８，６００ | １２ |
| １，０７５，０００ | １，０８０，０００ | １１９，３００ | １１ | １，３２５，０００ | １，３３０，０００ | １５３，１００ | １１ | １，５７５，０００ | １，５８０，０００ | １８９，３００ | １２ |
| １，０８０，０００ | １，０８５，０００ | １２０，０００ | １１ | １，３３０，０００ | １，３３５，０００ | １５３，８００ | １１ | １，５８０，０００ | １，５８５，０００ | １９０，１００ | １２ |
| １，０８５，０００ | １，０９０，０００ | １２０，６００ | １１ | １，３３５，０００ | １，３４０，０００ | １５４，５００ | １１ | １，５８５，０００ | １，５９０，０００ | １９０，８００ | １２ |
| １，０９０，０００ | １，０９５，０００ | １２１，２００ | １１ | １，３４０，０００ | １，３４５，０００ | １５５，３００ | １１ | １，５９０，０００ | １，５９５，０００ | １９１，５００ | １２ |
| １，０９５，０００ | １，１００，０００ | １２１，８００ | １１ | １，３４５，０００ | １，３５０，０００ | １５６，０００ | １１ | １，５９５，０００ | １，６００，０００ | １９２，２００ | １２ |
| １，１００，０００ | １，１０５，０００ | １２２，５００ | １１ | １，３５０，０００ | １，３５５，０００ | １５６，７００ | １１ | １，６００，０００ | １，６０５，０００ | １９３，０００ | １２ |
（四）
| 課税総所得金額、調整所得金額又は課税退職所得金額（イ） | 税額（ロ） | （ロ）の（イ）に対する割合 | 課税総所得金額、調整所得金額又は課税退職所得金額（イ） | 税額（ロ） | （ロ）の（イ）に対する割合 | 課税総所得金額、調整所得金額又は課税退職所得金額（イ） | 税額（ロ） | （ロ）の（イ）に対する割合 | |||
| 以上 | 未満 | 以上 | 未満 | 以上 | 未満 | ||||||
| 円 | 円 | 円 | ％ | 円 | 円 | 円 | ％ | 円 | 円 | 円 | |
| １，６０５，０００ | １，６１０，０００ | １９３，７００ | １２ | １，８５５，０００ | １，８６０，０００ | ２３２，０００ | １２ | ３，２００，０００ | ３，８００，０００ | （イ）の金額に２２．５％を乗じて算出した金額から２３６，４００円を控除した金額 | |
| １，６１０，０００ | １，６１５，０００ | １９４，５００ | １２ | １，８６０，０００ | １，８６５，０００ | ２３２，９００ | １２ | ||||
| １，６１５，０００ | １，６２０，０００ | １９５，２００ | １２ | １，８６５，０００ | １，８７０，０００ | ２３３，７００ | １２ | ||||
| １，６２０，０００ | １，６２５，０００ | １９６，０００ | １２ | １，８７０，０００ | １，８７５，０００ | ２３４，５００ | １２ | ||||
| １，６２５，０００ | １，６３０，０００ | １９６，７００ | １２ | １，８７５，０００ | １，８８０，０００ | ２３５，３００ | １２ | ||||
| １，６３０，０００ | １，６３５，０００ | １９７，５００ | １２ | １，８８０，０００ | １，８８５，０００ | ２３６，２００ | １２ | ３，８００，０００ | ４，０００，０００ | （イ）の金額に２３．２％を乗じて算出した金額から２６３，０００円を控除した金額 | |
| １，６３５，０００ | １，６４０，０００ | １９８，２００ | １２ | １，８８５，０００ | １，８９０，０００ | ２３７，０００ | １２ | ||||
| １，６４０，０００ | １，６４５，０００ | １９９，０００ | １２ | １，８９０，０００ | １，８９５，０００ | ２３７，８００ | １２ | ||||
| １，６４５，０００ | １，６５０，０００ | １９９，７００ | １２ | １，８９５，０００ | １，９００，０００ | ２３８，６００ | １２ | ||||
| １，６５０，０００ | １，６５５，０００ | ２００，５００ | １２ | １，９００，０００ | １，９０５，０００ | ２３９，５００ | １２ | ||||
| １，６５５，０００ | １，６６０，０００ | ２０１，２００ | １２ | １，９０５，０００ | １，９１０，０００ | ２４０，３００ | １２ | ４，０００，０００ | ４，４００，０００ | （イ）の金額に２５．５％を乗じて算出した金額から３５５，０００円を控除した金額 | |
| １，６６０，０００ | １，６６５，０００ | ２０２，０００ | １２ | １，９１０，０００ | １，９１５，０００ | ２４１，１００ | １２ | ||||
| １，６６５，０００ | １，６７０，０００ | ２０２，７００ | １２ | １，９１５，０００ | １，９２０，０００ | ２４１，９００ | １２ | ||||
| １，６７０，０００ | １，６７５，０００ | ２０３，５００ | １２ | １，９２０，０００ | １，９２５，０００ | ２４２，８００ | １２ | ||||
| １，６７５，０００ | １，６８０，０００ | ２０４，２００ | １２ | １，９２５，０００ | １，９３０，０００ | ２４３，６００ | １２ | ||||
| １，６８０，０００ | １，６８５，０００ | ２０５，０００ | １２ | １，９３０，０００ | １，９３５，０００ | ２４４，４００ | １２ | ４，４００，０００ | ５，０００，０００ | （イ）の金額に２６．５％を乗じて算出した金額から３９９，０００円を控除した金額 | |
| １，６８５，０００ | １，６９０，０００ | ２０５，７００ | １２ | １，９３５，０００ | １，９４０，０００ | ２４５，２００ | １２ | ||||
| １，６９０，０００ | １，６９５，０００ | ２０６，５００ | １２ | １，９４０，０００ | １，９４５，０００ | ２４６，１００ | １２ | ||||
| １，６９５，０００ | １，７００，０００ | ２０７，２００ | １２ | １，９４５，０００ | １，９５０，０００ | ２４６，９００ | １２ | ||||
| １，７００，０００ | １，７０５，０００ | ２０８，０００ | １２ | １，９５０，０００ | １，９５５，０００ | ２４７，７００ | １２ | ||||
| １，７０５，０００ | １，７１０，０００ | ２０８，７００ | １２ | １，９５５，０００ | １，９６０，０００ | ２４８，５００ | １２ | ５，０００，０００ | ６，０００，０００ | （イ）の金額に２９．７％を乗じて算出した金額から５５９，０００円を控除した金額 | |
| １，７１０，０００ | １，７１５，０００ | ２０９，５００ | １２ | １，９６０，０００ | １，９６５，０００ | ２４９，４００ | １２ | ||||
| １，７１５，０００ | １，７２０，０００ | ２１０，２００ | １２ | １，９６５，０００ | １，９７０，０００ | ２５０，２００ | １２ | ||||
| １，７２０，０００ | １，７２５，０００ | ２１１，０００ | １２ | １，９７０，０００ | １，９７５，０００ | ２５１，０００ | １２ | ||||
| １，７２５，０００ | １，７３０，０００ | ２１１，７００ | １２ | １，９７５，０００ | １，９８０，０００ | ２５１，８００ | １２ | ||||
| １，７３０，０００ | １，７３５，０００ | ２１２，５００ | １２ | １，９８０，０００ | １，９８５，０００ | ２５２，７００ | １２ | ６，０００，０００ | ７，０００，０００ | （イ）の金額に３３％を乗じて算出した金額から７５７，０００円を控除した金額 | |
| １，７３５，０００ | １，７４０，０００ | ２１３，２００ | １２ | １，９８５，０００ | １，９９０，０００ | ２５３，５００ | １２ | ||||
| １，７４０，０００ | １，７４５，０００ | ２１４，０００ | １２ | １，９９０，０００ | １，９９５，０００ | ２５４，３００ | １２ | ||||
| １，７４５，０００ | １，７５０，０００ | ２１４，７００ | １２ | １，９９５，０００ | ２，０００，０００ | ２５５，１００ | １２ | ||||
| １，７５０，０００ | １，７５５，０００ | ２１５，５００ | １２ | ||||||||
| １，７５５，０００ | １，７６０，０００ | ２１６，２００ | １２ | ２，０００，０００ | ２，４００，０００ | （イ）の金額に１７．２％を乗じて算出した金額から８８，０００円を控除した金額 | ７，０００，０００ | ８，０００，０００ | （イ）の金額に３７％を乗じて算出した金額から１，０３７，０００円を控除した金額 | ||
| １，７６０，０００ | １，７６５，０００ | ２１７，０００ | １２ | ||||||||
| １，７６５，０００ | １，７７０，０００ | ２１７，７００ | １２ | ||||||||
| １，７７０，０００ | １，７７５，０００ | ２１８，５００ | １２ | ||||||||
| １，７７５，０００ | １，７８０，０００ | ２１９，２００ | １２ | ||||||||
| １，７８０，０００ | １，７８５，０００ | ２２０，０００ | １２ | ２，４００，０００ | ２，６００，０００ | （イ）の金額に１８．７％を乗じて算出した金額から１２４，０００円を控除した金額 | ８，０００，０００ | ９，０００，０００ | （イ）の金額に４０％を乗じて算出した金額から１，２７７，０００円を控除した金額 | ||
| １，７８５，０００ | １，７９０，０００ | ２２０，７００ | １２ | ||||||||
| １，７９０，０００ | １，７９５，０００ | ２２１，５００ | １２ | ||||||||
| １，７９５，０００ | １，８００，０００ | ２２２，２００ | １２ | ||||||||
| １，８００，０００ | １，８０５，０００ | ２２３，０００ | １２ | ||||||||
| １，８０５，０００ | １，８１０，０００ | ２２３，８００ | １２ | ２，６００，０００ | ３，０００，０００ | （イ）の金額に１９．５％を乗じて算出した金額から１４４，８００円を控除した金額 | ９，０００，０００ | １０，０００，０００ | （イ）の金額に４１％を乗じて算出した金額から１，３６７，０００円を控除した金額 | ||
| １，８１０，０００ | １，８１５，０００ | ２２４，６００ | １２ | ||||||||
| １，８１５，０００ | １，８２０，０００ | ２２５，４００ | １２ | ||||||||
| １，８２０，０００ | １，８２５，０００ | ２２６，３００ | １２ | ||||||||
| １，８２５，０００ | １，８３０，０００ | ２２７，１００ | １２ | ||||||||
| １，８３０，０００ | １，８３５，０００ | ２２７，９００ | １２ | ３，０００，０００ | ３，２００，０００ | （イ）の金額に２１．７％を乗じて算出した金額から２１０，８００円を控除した金額 | １０，０００，０００ | １２，０００，０００ | （イ）の金額に４４％を乗じて算出した金額から１，６６７，０００円を控除した金額 | ||
| １，８３５，０００ | １，８４０，０００ | ２２８，７００ | １２ | ||||||||
| １，８４０，０００ | １，８４５，０００ | ２２９，６００ | １２ | ||||||||
| １，８４５，０００ | １，８５０，０００ | ２３０，４００ | １２ | ||||||||
| １，８５０，０００ | １，８５５，０００ | ２３１，２００ | １２ | ||||||||
（五）
| 課税総所得金額、調整所得金額又は課税退職所得金額（イ） | 税額（ロ） | （ロ）の（イ）に対する割合 | 課税総所得金額、調整所得金額又は課税退職所得金額（イ） | 税額（ロ） | （ロ）の（イ）に対する割合 | 課税総所得金額、調整所得金額又は課税退職所得金額（イ） | 税額（ロ） | （ロ）の（イ）に対する割合 | |||
| 以上 | 未満 | 以上 | 未満 | 以上 | 未満 | ||||||
| 円 | 円 | 円 | 円 | ||||||||
| １２，０００，０００ | １５，０００，０００ | （イ）の金額に４８．２％を乗じて算出した金額から２，１７１，０００円を控除した金額 | ３０，０００，０００ | ４０，０００，０００ | （イ）の金額に６０％を乗じて算出した金額から４，７６１，０００円を控除した金額 | ８０，０００，０００円以上 | （イ）の金額に７５％を乗じて算出した金額から１３，７６１，０００円を控除した金額 | ||||
| １５，０００，０００ | ２０，０００，０００ | （イ）の金額に５１．２％を乗じて算出した金額から２，６２１，０００円を控除した金額 | ４０，０００，０００ | ６０，０００，０００ | （イ）の金額に６５％を乗じて算出した金額から６，７６１，０００円を控除した金額 | ||||||
| ２０，０００，０００ | ３０，０００，０００ | （イ）の金額に５６．２％を乗じて算出した金額から３，６２１，０００円を控除した金額 | ６０，０００，０００ | ８０，０００，０００ | （イ）の金額に７０％を乗じて算出した金額から９，７６１，０００円を控除した金額 | ||||||
（注） この表において「調整所得金額」とは、新法第九十条第一項第一号（変動所得及び臨時所得の平均課税）に規定する調整所得金額をいう。
（備考） （１） 課税総所得金額、調整所得金額又は課税退職所得金額に係る税額を求めるには、課税総所得金額、調整所得金額又は課税退職所得金額に応じ、「課税総所得金額、調整所得金額又は課税退職所得金額（イ）」欄の該当する行を求めるものとし、その行の「税額（ロ）」欄に記載されている金額が、その求める税額である。 （２） 附則第三条第二項（昭和四十九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九十条第二項に規定する割合を求めるには、調整所得金額に応じ、「課税総所得金額、調整所得金額又は課税退職所得金額（イ）」欄の該当する行を求めるものとし、その行の「（ロ）の（イ）に対する割合」欄に記載されている率が、その求める割合である。