Supplementary Provisions, Appended Table 6
附則別表第六昭和４９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 | 41,400 | 1,228,000 | 1,236,000 | 62,600 |
| 522,000 | 528,000 | 26,100 | 836,000 | 844,000 | 41,800 | 1,236,000 | 1,244,000 | 63,100 |
| 528,000 | 534,000 | 26,400 | 844,000 | 852,000 | 42,300 | 1,244,000 | 1,252,000 | 63,600 |
| 534,000 | 540,000 | 26,700 | 852,000 | 860,000 | 42,700 | 1,252,000 | 1,260,000 | 64,100 |
| 540,000 | 546,000 | 27,000 | 860,000 | 868,000 | 43,100 | 1,260,000 | 1,268,000 | 64,600 |
| 546,000 | 552,000 | 27,300 | 868,000 | 876,000 | 43,500 | 1,268,000 | 1,276,000 | 65,000 |
| 552,000 | 558,000 | 27,600 | 876,000 | 884,000 | 43,900 | 1,276,000 | 1,284,000 | 65,500 |
| 558,000 | 564,000 | 27,900 | 884,000 | 892,000 | 44,400 | 1,284,000 | 1,292,000 | 66,000 |
| 564,000 | 570,000 | 28,200 | 892,000 | 900,000 | 44,800 | 1,292,000 | 1,300,000 | 66,500 |
| 570,000 | 576,000 | 28,500 | 900,000 | 908,000 | 45,200 | 1,300,000 | 1,310,000 | 67,000 |
| 576,000 | 582,000 | 28,800 | 908,000 | 916,000 | 45,600 | 1,310,000 | 1,320,000 | 67,600 |
| 582,000 | 588,000 | 29,100 | 916,000 | 924,000 | 46,000 | 1,320,000 | 1,330,000 | 68,200 |
| 588,000 | 594,000 | 29,400 | 924,000 | 932,000 | 46,500 | 1,330,000 | 1,340,000 | 68,800 |
| 594,000 | 600,000 | 29,700 | 932,000 | 940,000 | 46,900 | 1,340,000 | 1,350,000 | 69,400 |
| 600,000 | 606,000 | 30,000 | 940,000 | 948,000 | 47,300 | 1,350,000 | 1,360,000 | 70,000 |
| 606,000 | 612,000 | 30,300 | 948,000 | 956,000 | 47,700 | 1,360,000 | 1,370,000 | 70,600 |
| 612,000 | 618,000 | 30,600 | 956,000 | 964,000 | 48,100 | 1,370,000 | 1,380,000 | 71,200 |
| 618,000 | 624,000 | 30,900 | 964,000 | 972,000 | 48,600 | 1,380,000 | 1,390,000 | 71,800 |
| 624,000 | 630,000 | 31,200 | 972,000 | 980,000 | 49,000 | 1,390,000 | 1,400,000 | 72,400 |
| 630,000 | 636,000 | 31,500 | 980,000 | 988,000 | 49,400 | 1,400,000 | 1,410,000 | 73,000 |
| 636,000 | 642,000 | 31,800 | 988,000 | 996,000 | 49,800 | 1,410,000 | 1,420,000 | 73,600 |
| 642,000 | 648,000 | 32,100 | 996,000 | 1,004,000 | 50,200 | 1,420,000 | 1,430,000 | 74,200 |
| 648,000 | 654,000 | 32,400 | 1,004,000 | 1,012,000 | 50,700 | 1,430,000 | 1,440,000 | 74,800 |
| 654,000 | 660,000 | 32,700 | 1,012,000 | 1,020,000 | 51,100 | 1,440,000 | 1,450,000 | 75,400 |
| 660,000 | 666,000 | 33,000 | 1,020,000 | 1,028,000 | 51,500 | 1,450,000 | 1,460,000 | 76,000 |
| 666,000 | 672,000 | 33,300 | 1,028,000 | 1,036,000 | 51,900 | 1,460,000 | 1,470,000 | 76,600 |
| 672,000 | 678,000 | 33,600 | 1,036,000 | 1,044,000 | 52,300 | 1,470,000 | 1,480,000 | 77,200 |
| 678,000 | 684,000 | 33,900 | 1,044,000 | 1,052,000 | 52,800 | 1,480,000 | 1,490,000 | 77,800 |
| 684,000 | 690,000 | 34,200 | 1,052,000 | 1,060,000 | 53,200 | 1,490,000 | 1,500,000 | 78,400 |
| 690,000 | 696,000 | 34,500 | 1,060,000 | 1,068,000 | 53,600 | 1,500,000 | 1,510,000 | 79,000 |
| 696,000 | 702,000 | 34,800 | 1,068,000 | 1,076,000 | 54,000 | 1,510,000 | 1,520,000 | 79,600 |
| 702,000 | 708,000 | 35,100 | 1,076,000 | 1,084,000 | 54,400 | 1,520,000 | 1,530,000 | 80,200 |
| 708,000 | 714,000 | 35,400 | 1,084,000 | 1,092,000 | 54,900 | 1,530,000 | 1,540,000 | 80,800 |
| 714,000 | 720,000 | 35,700 | 1,092,000 | 1,100,000 | 55,300 | 1,540,000 | 1,550,000 | 81,400 |
| 720,000 | 726,000 | 36,000 | 1,100,000 | 1,108,000 | 55,700 | 1,550,000 | 1,560,000 | 82,000 |
| 726,000 | 732,000 | 36,300 | 1,108,000 | 1,116,000 | 56,100 | 1,560,000 | 1,570,000 | 82,600 |
| 732,000 | 738,000 | 36,600 | 1,116,000 | 1,124,000 | 56,500 | 1,570,000 | 1,580,000 | 83,200 |
| 738,000 | 744,000 | 36,900 | 1,124,000 | 1,132,000 | 57,000 | 1,580,000 | 1,590,000 | 83,800 |
| 744,000 | 750,000 | 37,200 | 1,132,000 | 1,140,000 | 57,400 | 1,590,000 | 1,600,000 | 84,400 |
| 750,000 | 756,000 | 37,500 | 1,140,000 | 1,148,000 | 57,800 | 1,600,000 | 1,610,000 | 85,000 |
| 756,000 | 762,000 | 37,800 | 1,148,000 | 1,156,000 | 58,200 | 1,610,000 | 1,620,000 | 85,600 |
| 762,000 | 768,000 | 38,100 | 1,156,000 | 1,164,000 | 58,600 | 1,620,000 | 1,630,000 | 86,200 |
| 768,000 | 774,000 | 38,400 | 1,164,000 | 1,172,000 | 59,100 | 1,630,000 | 1,640,000 | 86,800 |
| 774,000 | 780,000 | 38,700 | 1,172,000 | 1,180,000 | 59,500 | 1,640,000 | 1,650,000 | 87,500 |
| 780,000 | 788,000 | 39,000 | 1,180,000 | 1,188,000 | 59,900 | 1,650,000 | 1,660,000 | 88,100 |
| 788,000 | 796,000 | 39,400 | 1,188,000 | 1,196,000 | 60,300 | 1,660,000 | 1,670,000 | 88,700 |
| 796,000 | 804,000 | 39,800 | 1,196,000 | 1,204,000 | 60,700 | 1,670,000 | 1,680,000 | 89,300 |
| 804,000 | 812,000 | 40,200 | 1,204,000 | 1,212,000 | 61,200 | 1,680,000 | 1,690,000 | 90,000 |
| 812,000 | 820,000 | 40,600 | 1,212,000 | 1,220,000 | 61,700 | 1,690,000 | 1,700,000 | 90,600 |
| 820,000 | 828,000 | 41,000 | 1,220,000 | 1,228,000 | 62,200 | 1,700,000 | 1,710,000 | 91,200 |
(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 | 91,800 | 2,210,000 | 2,220,000 | 123,100 | 2,710,000 | 2,720,000 | 157,400 |
| 1,720,000 | 1,730,000 | 92,500 | 2,220,000 | 2,230,000 | 123,700 | 2,720,000 | 2,730,000 | 158,200 |
| 1,730,000 | 1,740,000 | 93,100 | 2,230,000 | 2,240,000 | 124,300 | 2,730,000 | 2,740,000 | 158,900 |
| 1,740,000 | 1,750,000 | 93,700 | 2,240,000 | 2,250,000 | 125,000 | 2,740,000 | 2,750,000 | 159,600 |
| 1,750,000 | 1,760,000 | 94,300 | 2,250,000 | 2,260,000 | 125,600 | 2,750,000 | 2,760,000 | 160,300 |
| 1,760,000 | 1,770,000 | 95,000 | 2,260,000 | 2,270,000 | 126,200 | 2,760,000 | 2,770,000 | 161,100 |
| 1,770,000 | 1,780,000 | 95,600 | 2,270,000 | 2,280,000 | 126,800 | 2,770,000 | 2,780,000 | 161,800 |
| 1,780,000 | 1,790,000 | 96,200 | 2,280,000 | 2,290,000 | 127,500 | 2,780,000 | 2,790,000 | 162,500 |
| 1,790,000 | 1,800,000 | 96,800 | 2,290,000 | 2,300,000 | 128,100 | 2,790,000 | 2,800,000 | 163,200 |
| 1,800,000 | 1,810,000 | 97,500 | 2,300,000 | 2,310,000 | 128,700 | 2,800,000 | 2,810,000 | 164,000 |
| 1,810,000 | 1,820,000 | 98,100 | 2,310,000 | 2,320,000 | 129,300 | 2,810,000 | 2,820,000 | 164,700 |
| 1,820,000 | 1,830,000 | 98,700 | 2,320,000 | 2,330,000 | 130,000 | 2,820,000 | 2,830,000 | 165,400 |
| 1,830,000 | 1,840,000 | 99,300 | 2,330,000 | 2,340,000 | 130,600 | 2,830,000 | 2,840,000 | 166,100 |
| 1,840,000 | 1,850,000 | 100,000 | 2,340,000 | 2,350,000 | 131,200 | 2,840,000 | 2,850,000 | 166,900 |
| 1,850,000 | 1,860,000 | 100,600 | 2,350,000 | 2,360,000 | 131,800 | 2,850,000 | 2,860,000 | 167,600 |
| 1,860,000 | 1,870,000 | 101,200 | 2,360,000 | 2,370,000 | 132,500 | 2,860,000 | 2,870,000 | 168,300 |
| 1,870,000 | 1,880,000 | 101,800 | 2,370,000 | 2,380,000 | 133,100 | 2,870,000 | 2,880,000 | 169,000 |
| 1,880,000 | 1,890,000 | 102,500 | 2,380,000 | 2,390,000 | 133,700 | 2,880,000 | 2,890,000 | 169,800 |
| 1,890,000 | 1,900,000 | 103,100 | 2,390,000 | 2,400,000 | 134,300 | 2,890,000 | 2,900,000 | 170,500 |
| 1,900,000 | 1,910,000 | 103,700 | 2,400,000 | 2,410,000 | 135,000 | 2,900,000 | 2,910,000 | 171,200 |
| 1,910,000 | 1,920,000 | 104,300 | 2,410,000 | 2,420,000 | 135,700 | 2,910,000 | 2,920,000 | 171,900 |
| 1,920,000 | 1,930,000 | 105,000 | 2,420,000 | 2,430,000 | 136,400 | 2,920,000 | 2,930,000 | 172,700 |
| 1,930,000 | 1,940,000 | 105,600 | 2,430,000 | 2,440,000 | 137,100 | 2,930,000 | 2,940,000 | 173,400 |
| 1,940,000 | 1,950,000 | 106,200 | 2,440,000 | 2,450,000 | 137,900 | 2,940,000 | 2,950,000 | 174,100 |
| 1,950,000 | 1,960,000 | 106,800 | 2,450,000 | 2,460,000 | 138,600 | 2,950,000 | 2,960,000 | 174,800 |
| 1,960,000 | 1,970,000 | 107,500 | 2,460,000 | 2,470,000 | 139,300 | 2,960,000 | 2,970,000 | 175,600 |
| 1,970,000 | 1,980,000 | 108,100 | 2,470,000 | 2,480,000 | 140,000 | 2,970,000 | 2,980,000 | 176,300 |
| 1,980,000 | 1,990,000 | 108,700 | 2,480,000 | 2,490,000 | 140,800 | 2,980,000 | 2,990,000 | 177,000 |
| 1,990,000 | 2,000,000 | 109,300 | 2,490,000 | 2,500,000 | 141,500 | 2,990,000 | 3,000,000 | 177,700 |
| 2,000,000 | 2,010,000 | 110,000 | 2,500,000 | 2,510,000 | 142,200 | 3,000,000 | 3,010,000 | 178,500 |
| 2,010,000 | 2,020,000 | 110,600 | 2,510,000 | 2,520,000 | 142,900 | 3,010,000 | 3,020,000 | 179,200 |
| 2,020,000 | 2,030,000 | 111,200 | 2,520,000 | 2,530,000 | 143,700 | 3,020,000 | 3,030,000 | 179,900 |
| 2,030,000 | 2,040,000 | 111,800 | 2,530,000 | 2,540,000 | 144,400 | 3,030,000 | 3,040,000 | 180,600 |
| 2,040,000 | 2,050,000 | 112,500 | 2,540,000 | 2,550,000 | 145,100 | 3,040,000 | 3,050,000 | 181,400 |
| 2,050,000 | 2,060,000 | 113,100 | 2,550,000 | 2,560,000 | 145,800 | 3,050,000 | 3,060,000 | 182,100 |
| 2,060,000 | 2,070,000 | 113,700 | 2,560,000 | 2,570,000 | 146,600 | 3,060,000 | 3,070,000 | 182,800 |
| 2,070,000 | 2,080,000 | 114,300 | 2,570,000 | 2,580,000 | 147,300 | 3,070,000 | 3,080,000 | 183,500 |
| 2,080,000 | 2,090,000 | 115,000 | 2,580,000 | 2,590,000 | 148,000 | 3,080,000 | 3,090,000 | 184,300 |
| 2,090,000 | 2,100,000 | 115,600 | 2,590,000 | 2,600,000 | 148,700 | 3,090,000 | 3,100,000 | 185,000 |
| 2,100,000 | 2,110,000 | 116,200 | 2,600,000 | 2,610,000 | 149,500 | 3,100,000 | 3,110,000 | 185,700 |
| 2,110,000 | 2,120,000 | 116,800 | 2,610,000 | 2,620,000 | 150,200 | 3,110,000 | 3,120,000 | 186,400 |
| 2,120,000 | 2,130,000 | 117,500 | 2,620,000 | 2,630,000 | 150,900 | 3,120,000 | 3,130,000 | 187,200 |
| 2,130,000 | 2,140,000 | 118,100 | 2,630,000 | 2,640,000 | 151,600 | 3,130,000 | 3,140,000 | 187,900 |
| 2,140,000 | 2,150,000 | 118,700 | 2,640,000 | 2,650,000 | 152,400 | 3,140,000 | 3,150,000 | 188,600 |
| 2,150,000 | 2,160,000 | 119,300 | 2,650,000 | 2,660,000 | 153,100 | 3,150,000 | 3,160,000 | 189,300 |
| 2,160,000 | 2,170,000 | 120,000 | 2,660,000 | 2,670,000 | 153,800 | 3,160,000 | 3,170,000 | 190,100 |
| 2,170,000 | 2,180,000 | 120,600 | 2,670,000 | 2,680,000 | 154,500 | 3,170,000 | 3,180,000 | 190,800 |
| 2,180,000 | 2,190,000 | 121,200 | 2,680,000 | 2,690,000 | 155,300 | 3,180,000 | 3,190,000 | 191,500 |
| 2,190,000 | 2,200,000 | 121,800 | 2,690,000 | 2,700,000 | 156,000 | 3,190,000 | 3,200,000 | 192,200 |
| 2,200,000 | 2,210,000 | 122,500 | 2,700,000 | 2,710,000 | 156,700 | 3,200,000 | 3,210,000 | 193,000 |
(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 | yen | |
| 3,210,000 | 3,220,000 | 193,700 | 3,710,000 | 3,720,000 | 232,000 | 6,400,000 | 7,600,000 | The amount arrived at by deducting 236,400 yen from the amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 11.25% |
| 3,220,000 | 3,230,000 | 194,500 | 3,720,000 | 3,730,000 | 232,900 | |||
| 3,230,000 | 3,240,000 | 195,200 | 3,730,000 | 3,740,000 | 233,700 | |||
| 3,240,000 | 3,250,000 | 196,000 | 3,740,000 | 3,750,000 | 234,500 | |||
| 3,250,000 | 3,260,000 | 196,700 | 3,750,000 | 3,760,000 | 235,300 | |||
| 3,260,000 | 3,270,000 | 197,500 | 3,760,000 | 3,770,000 | 236,200 | 7,600,000 | 8,000,000 | The amount arrived at by deducting 263,000 yen from the amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 11.6% |
| 3,270,000 | 3,280,000 | 198,200 | 3,770,000 | 3,780,000 | 237,000 | |||
| 3,280,000 | 3,290,000 | 199,000 | 3,780,000 | 3,790,000 | 237,800 | |||
| 3,290,000 | 3,300,000 | 199,700 | 3,790,000 | 3,800,000 | 238,600 | |||
| 3,300,000 | 3,310,000 | 200,500 | 3,800,000 | 3,810,000 | 239,500 | |||
| 3,310,000 | 3,320,000 | 201,200 | 3,810,000 | 3,820,000 | 240,300 | 8,000,000 | 8,800,000 | The amount arrived at by deducting 355,000 yen from the amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 12.75% |
| 3,320,000 | 3,330,000 | 202,000 | 3,820,000 | 3,830,000 | 241,100 | |||
| 3,330,000 | 3,340,000 | 202,700 | 3,830,000 | 3,840,000 | 241,900 | |||
| 3,340,000 | 3,350,000 | 203,500 | 3,840,000 | 3,850,000 | 242,800 | |||
| 3,350,000 | 3,360,000 | 204,200 | 3,850,000 | 3,860,000 | 243,600 | |||
| 3,360,000 | 3,370,000 | 205,000 | 3,860,000 | 3,870,000 | 244,400 | 8,800,000 | 10,000,000 | The amount arrived at by deducting 399,000 yen from the amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 13.25% |
| 3,370,000 | 3,380,000 | 205,700 | 3,870,000 | 3,880,000 | 245,200 | |||
| 3,380,000 | 3,390,000 | 206,500 | 3,880,000 | 3,890,000 | 246,100 | |||
| 3,390,000 | 3,400,000 | 207,200 | 3,890,000 | 3,900,000 | 246,900 | |||
| 3,400,000 | 3,410,000 | 208,000 | 3,900,000 | 3,910,000 | 247,700 | |||
| 3,410,000 | 3,420,000 | 208,700 | 3,910,000 | 3,920,000 | 248,500 | 10,000,000 | 12,000,000 | The amount arrived at by deducting 559,000 yen from the amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 14.85% |
| 3,420,000 | 3,430,000 | 209,500 | 3,920,000 | 3,930,000 | 249,400 | |||
| 3,430,000 | 3,440,000 | 210,200 | 3,930,000 | 3,940,000 | 250,200 | |||
| 3,440,000 | 3,450,000 | 211,000 | 3,940,000 | 3,950,000 | 251,000 | |||
| 3,450,000 | 3,460,000 | 211,700 | 3,950,000 | 3,960,000 | 251,800 | |||
| 3,460,000 | 3,470,000 | 212,500 | 3,960,000 | 3,970,000 | 252,700 | 12,000,000 | 14,000,000 | The amount arrived at by deducting 757,000 yen from the amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 16.5% |
| 3,470,000 | 3,480,000 | 213,200 | 3,970,000 | 3,980,000 | 253,500 | |||
| 3,480,000 | 3,490,000 | 214,000 | 3,980,000 | 3,990,000 | 254,300 | |||
| 3,490,000 | 3,500,000 | 214,700 | 3,990,000 | 4,000,000 | 255,100 | |||
| 3,500,000 | 3,510,000 | 215,500 | ||||||
| 3,510,000 | 3,520,000 | 216,200 | 4,000,000 | 4,800,000 | The amount arrived at by deducting 88,000 yen from the amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 8.6% | 14,000,000 | 16,000,000 | The amount arrived at by deducting 1,037,000 yen from the amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 18.5% |
| 3,520,000 | 3,530,000 | 217,000 | ||||||
| 3,530,000 | 3,540,000 | 217,700 | ||||||
| 3,540,000 | 3,550,000 | 218,500 | ||||||
| 3,550,000 | 3,560,000 | 219,200 | ||||||
| 3,560,000 | 3,570,000 | 220,000 | 4,800,000 | 5,200,000 | The amount arrived at by deducting 124,000 yen from the amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 9.35% | 16,000,000 | 18,000,000 | The amount arrived at by deducting 1,277,000 yen from the amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 20% |
| 3,570,000 | 3,580,000 | 220,700 | ||||||
| 3,580,000 | 3,590,000 | 221,500 | ||||||
| 3,590,000 | 3,600,000 | 222,200 | ||||||
| 3,600,000 | 3,610,000 | 223,000 | ||||||
| 3,610,000 | 3,620,000 | 223,800 | 5,200,000 | 6,000,000 | The amount arrived at by deducting 144,800 yen from the amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 9.75% | 18,000,000 | 20,000,000 | The amount arrived at by deducting 1,367,000 yen from the amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 20.5% |
| 3,620,000 | 3,630,000 | 224,600 | ||||||
| 3,630,000 | 3,640,000 | 225,400 | ||||||
| 3,640,000 | 3,650,000 | 226,300 | ||||||
| 3,650,000 | 3,660,000 | 227,100 | ||||||
| 3,660,000 | 3,670,000 | 227,900 | 6,000,000 | 6,400,000 | The amount arrived at by deducting 210,800 yen from the amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 10.85% | 20,000,000 | 24,000,000 | The amount arrived at by deducting 1,667,000 yen from the amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 22% |
| 3,670,000 | 3,680,000 | 228,700 | ||||||
| 3,680,000 | 3,690,000 | 229,600 | ||||||
| 3,690,000 | 3,700,000 | 230,400 | ||||||
| 3,700,000 | 3,710,000 | 231,200 | ||||||
(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 | |||||
| 24,000,000 | 30,000,000 | The amount arrived at by deducting 2,171,000 yen from the amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 24.1% | 60,000,000 | 80,000,000 | The amount arrived at by deducting 4,761,000 yen from the amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 30% | 160,000,000 yen or more | The amount arrived at by deducting 13,761,000 yen from the amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 37.5% | |
| 30,000,000 | 40,000,000 | The amount arrived at by deducting 2,621,000 yen from the amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 25.6% | 80,000,000 | 120,000,000 | The amount arrived at by deducting 6,761,000 yen from the amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 32.5% | |||
| 40,000,000 | 60,000,000 | The amount arrived at by deducting 3,621,000 yen from the amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 28.1% | 120,000,000 | 160,000,000 | The amount arrived at by deducting 9,761,000 yen from the amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 35% | |||
(Note) In this table, "amount of severance pay or other such compensation after the retirement income deduction" means the balance remaining after deducting the retirement income deduction prescribed in Article 201, paragraph (2) (Amount of Tax 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 by deducting, from the amount of severance pay or other such compensation, the retirement income deduction in the attached table to Appended Table VIII of the new Act, found by means of 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 according to whether the case falls under the case set forth in paragraph (4), item (iii) of that Article (or, if the case falls under the case set forth in item (i) of that paragraph, the amount calculated in accordance with the provisions of that paragraph); next, according to that amount, find the applicable row in the "Amount of severance pay or other such compensation after the retirement income deduction" column; the amount entered in the "Tax amount" column of that row is the tax amount sought. In this case, if the amount equivalent 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 after deducting from the amount of severance pay or other such compensation after the retirement income deduction the amount calculated by multiplying the amount of that fraction by 2 is deemed to be the amount of severance pay or other such compensation after the retirement income deduction, and if that Resident's tax amount includes a fraction of less than 100 yen, the amount arrived at by rounding down 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 | ４１，４００ | １，２２８，０００ | １，２３６，０００ | ６２，６００ |
| ５２２，０００ | ５２８，０００ | ２６，１００ | ８３６，０００ | ８４４，０００ | ４１，８００ | １，２３６，０００ | １，２４４，０００ | ６３，１００ |
| ５２８，０００ | ５３４，０００ | ２６，４００ | ８４４，０００ | ８５２，０００ | ４２，３００ | １，２４４，０００ | １，２５２，０００ | ６３，６００ |
| ５３４，０００ | ５４０，０００ | ２６，７００ | ８５２，０００ | ８６０，０００ | ４２，７００ | １，２５２，０００ | １，２６０，０００ | ６４，１００ |
| ５４０，０００ | ５４６，０００ | ２７，０００ | ８６０，０００ | ８６８，０００ | ４３，１００ | １，２６０，０００ | １，２６８，０００ | ６４，６００ |
| ５４６，０００ | ５５２，０００ | ２７，３００ | ８６８，０００ | ８７６，０００ | ４３，５００ | １，２６８，０００ | １，２７６，０００ | ６５，０００ |
| ５５２，０００ | ５５８，０００ | ２７，６００ | ８７６，０００ | ８８４，０００ | ４３，９００ | １，２７６，０００ | １，２８４，０００ | ６５，５００ |
| ５５８，０００ | ５６４，０００ | ２７，９００ | ８８４，０００ | ８９２，０００ | ４４，４００ | １，２８４，０００ | １，２９２，０００ | ６６，０００ |
| ５６４，０００ | ５７０，０００ | ２８，２００ | ８９２，０００ | ９００，０００ | ４４，８００ | １，２９２，０００ | １，３００，０００ | ６６，５００ |
| ５７０，０００ | ５７６，０００ | ２８，５００ | ９００，０００ | ９０８，０００ | ４５，２００ | １，３００，０００ | １，３１０，０００ | ６７，０００ |
| ５７６，０００ | ５８２，０００ | ２８，８００ | ９０８，０００ | ９１６，０００ | ４５，６００ | １，３１０，０００ | １，３２０，０００ | ６７，６００ |
| ５８２，０００ | ５８８，０００ | ２９，１００ | ９１６，０００ | ９２４，０００ | ４６，０００ | １，３２０，０００ | １，３３０，０００ | ６８，２００ |
| ５８８，０００ | ５９４，０００ | ２９，４００ | ９２４，０００ | ９３２，０００ | ４６，５００ | １，３３０，０００ | １，３４０，０００ | ６８，８００ |
| ５９４，０００ | ６００，０００ | ２９，７００ | ９３２，０００ | ９４０，０００ | ４６，９００ | １，３４０，０００ | １，３５０，０００ | ６９，４００ |
| ６００，０００ | ６０６，０００ | ３０，０００ | ９４０，０００ | ９４８，０００ | ４７，３００ | １，３５０，０００ | １，３６０，０００ | ７０，０００ |
| ６０６，０００ | ６１２，０００ | ３０，３００ | ９４８，０００ | ９５６，０００ | ４７，７００ | １，３６０，０００ | １，３７０，０００ | ７０，６００ |
| ６１２，０００ | ６１８，０００ | ３０，６００ | ９５６，０００ | ９６４，０００ | ４８，１００ | １，３７０，０００ | １，３８０，０００ | ７１，２００ |
| ６１８，０００ | ６２４，０００ | ３０，９００ | ９６４，０００ | ９７２，０００ | ４８，６００ | １，３８０，０００ | １，３９０，０００ | ７１，８００ |
| ６２４，０００ | ６３０，０００ | ３１，２００ | ９７２，０００ | ９８０，０００ | ４９，０００ | １，３９０，０００ | １，４００，０００ | ７２，４００ |
| ６３０，０００ | ６３６，０００ | ３１，５００ | ９８０，０００ | ９８８，０００ | ４９，４００ | １，４００，０００ | １，４１０，０００ | ７３，０００ |
| ６３６，０００ | ６４２，０００ | ３１，８００ | ９８８，０００ | ９９６，０００ | ４９，８００ | １，４１０，０００ | １，４２０，０００ | ７３，６００ |
| ６４２，０００ | ６４８，０００ | ３２，１００ | ９９６，０００ | １，００４，０００ | ５０，２００ | １，４２０，０００ | １，４３０，０００ | ７４，２００ |
| ６４８，０００ | ６５４，０００ | ３２，４００ | １，００４，０００ | １，０１２，０００ | ５０，７００ | １，４３０，０００ | １，４４０，０００ | ７４，８００ |
| ６５４，０００ | ６６０，０００ | ３２，７００ | １，０１２，０００ | １，０２０，０００ | ５１，１００ | １，４４０，０００ | １，４５０，０００ | ７５，４００ |
| ６６０，０００ | ６６６，０００ | ３３，０００ | １，０２０，０００ | １，０２８，０００ | ５１，５００ | １，４５０，０００ | １，４６０，０００ | ７６，０００ |
| ６６６，０００ | ６７２，０００ | ３３，３００ | １，０２８，０００ | １，０３６，０００ | ５１，９００ | １，４６０，０００ | １，４７０，０００ | ７６，６００ |
| ６７２，０００ | ６７８，０００ | ３３，６００ | １，０３６，０００ | １，０４４，０００ | ５２，３００ | １，４７０，０００ | １，４８０，０００ | ７７，２００ |
| ６７８，０００ | ６８４，０００ | ３３，９００ | １，０４４，０００ | １，０５２，０００ | ５２，８００ | １，４８０，０００ | １，４９０，０００ | ７７，８００ |
| ６８４，０００ | ６９０，０００ | ３４，２００ | １，０５２，０００ | １，０６０，０００ | ５３，２００ | １，４９０，０００ | １，５００，０００ | ７８，４００ |
| ６９０，０００ | ６９６，０００ | ３４，５００ | １，０６０，０００ | １，０６８，０００ | ５３，６００ | １，５００，０００ | １，５１０，０００ | ７９，０００ |
| ６９６，０００ | ７０２，０００ | ３４，８００ | １，０６８，０００ | １，０７６，０００ | ５４，０００ | １，５１０，０００ | １，５２０，０００ | ７９，６００ |
| ７０２，０００ | ７０８，０００ | ３５，１００ | １，０７６，０００ | １，０８４，０００ | ５４，４００ | １，５２０，０００ | １，５３０，０００ | ８０，２００ |
| ７０８，０００ | ７１４，０００ | ３５，４００ | １，０８４，０００ | １，０９２，０００ | ５４，９００ | １，５３０，０００ | １，５４０，０００ | ８０，８００ |
| ７１４，０００ | ７２０，０００ | ３５，７００ | １，０９２，０００ | １，１００，０００ | ５５，３００ | １，５４０，０００ | １，５５０，０００ | ８１，４００ |
| ７２０，０００ | ７２６，０００ | ３６，０００ | １，１００，０００ | １，１０８，０００ | ５５，７００ | １，５５０，０００ | １，５６０，０００ | ８２，０００ |
| ７２６，０００ | ７３２，０００ | ３６，３００ | １，１０８，０００ | １，１１６，０００ | ５６，１００ | １，５６０，０００ | １，５７０，０００ | ８２，６００ |
| ７３２，０００ | ７３８，０００ | ３６，６００ | １，１１６，０００ | １，１２４，０００ | ５６，５００ | １，５７０，０００ | １，５８０，０００ | ８３，２００ |
| ７３８，０００ | ７４４，０００ | ３６，９００ | １，１２４，０００ | １，１３２，０００ | ５７，０００ | １，５８０，０００ | １，５９０，０００ | ８３，８００ |
| ７４４，０００ | ７５０，０００ | ３７，２００ | １，１３２，０００ | １，１４０，０００ | ５７，４００ | １，５９０，０００ | １，６００，０００ | ８４，４００ |
| ７５０，０００ | ７５６，０００ | ３７，５００ | １，１４０，０００ | １，１４８，０００ | ５７，８００ | １，６００，０００ | １，６１０，０００ | ８５，０００ |
| ７５６，０００ | ７６２，０００ | ３７，８００ | １，１４８，０００ | １，１５６，０００ | ５８，２００ | １，６１０，０００ | １，６２０，０００ | ８５，６００ |
| ７６２，０００ | ７６８，０００ | ３８，１００ | １，１５６，０００ | １，１６４，０００ | ５８，６００ | １，６２０，０００ | １，６３０，０００ | ８６，２００ |
| ７６８，０００ | ７７４，０００ | ３８，４００ | １，１６４，０００ | １，１７２，０００ | ５９，１００ | １，６３０，０００ | １，６４０，０００ | ８６，８００ |
| ７７４，０００ | ７８０，０００ | ３８，７００ | １，１７２，０００ | １，１８０，０００ | ５９，５００ | １，６４０，０００ | １，６５０，０００ | ８７，５００ |
| ７８０，０００ | ７８８，０００ | ３９，０００ | １，１８０，０００ | １，１８８，０００ | ５９，９００ | １，６５０，０００ | １，６６０，０００ | ８８，１００ |
| ７８８，０００ | ７９６，０００ | ３９，４００ | １，１８８，０００ | １，１９６，０００ | ６０，３００ | １，６６０，０００ | １，６７０，０００ | ８８，７００ |
| ７９６，０００ | ８０４，０００ | ３９，８００ | １，１９６，０００ | １，２０４，０００ | ６０，７００ | １，６７０，０００ | １，６８０，０００ | ８９，３００ |
| ８０４，０００ | ８１２，０００ | ４０，２００ | １，２０４，０００ | １，２１２，０００ | ６１，２００ | １，６８０，０００ | １，６９０，０００ | ９０，０００ |
| ８１２，０００ | ８２０，０００ | ４０，６００ | １，２１２，０００ | １，２２０，０００ | ６１，７００ | １，６９０，０００ | １，７００，０００ | ９０，６００ |
| ８２０，０００ | ８２８，０００ | ４１，０００ | １，２２０，０００ | １，２２８，０００ | ６２，２００ | １，７００，０００ | １，７１０，０００ | ９１，２００ |
（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 | ９１，８００ | ２，２１０，０００ | ２，２２０，０００ | １２３，１００ | ２，７１０，０００ | ２，７２０，０００ | １５７，４００ |
| １，７２０，０００ | １，７３０，０００ | ９２，５００ | ２，２２０，０００ | ２，２３０，０００ | １２３，７００ | ２，７２０，０００ | ２，７３０，０００ | １５８，２００ |
| １，７３０，０００ | １，７４０，０００ | ９３，１００ | ２，２３０，０００ | ２，２４０，０００ | １２４，３００ | ２，７３０，０００ | ２，７４０，０００ | １５８，９００ |
| １，７４０，０００ | １，７５０，０００ | ９３，７００ | ２，２４０，０００ | ２，２５０，０００ | １２５，０００ | ２，７４０，０００ | ２，７５０，０００ | １５９，６００ |
| １，７５０，０００ | １，７６０，０００ | ９４，３００ | ２，２５０，０００ | ２，２６０，０００ | １２５，６００ | ２，７５０，０００ | ２，７６０，０００ | １６０，３００ |
| １，７６０，０００ | １，７７０，０００ | ９５，０００ | ２，２６０，０００ | ２，２７０，０００ | １２６，２００ | ２，７６０，０００ | ２，７７０，０００ | １６１，１００ |
| １，７７０，０００ | １，７８０，０００ | ９５，６００ | ２，２７０，０００ | ２，２８０，０００ | １２６，８００ | ２，７７０，０００ | ２，７８０，０００ | １６１，８００ |
| １，７８０，０００ | １，７９０，０００ | ９６，２００ | ２，２８０，０００ | ２，２９０，０００ | １２７，５００ | ２，７８０，０００ | ２，７９０，０００ | １６２，５００ |
| １，７９０，０００ | １，８００，０００ | ９６，８００ | ２，２９０，０００ | ２，３００，０００ | １２８，１００ | ２，７９０，０００ | ２，８００，０００ | １６３，２００ |
| １，８００，０００ | １，８１０，０００ | ９７，５００ | ２，３００，０００ | ２，３１０，０００ | １２８，７００ | ２，８００，０００ | ２，８１０，０００ | １６４，０００ |
| １，８１０，０００ | １，８２０，０００ | ９８，１００ | ２，３１０，０００ | ２，３２０，０００ | １２９，３００ | ２，８１０，０００ | ２，８２０，０００ | １６４，７００ |
| １，８２０，０００ | １，８３０，０００ | ９８，７００ | ２，３２０，０００ | ２，３３０，０００ | １３０，０００ | ２，８２０，０００ | ２，８３０，０００ | １６５，４００ |
| １，８３０，０００ | １，８４０，０００ | ９９，３００ | ２，３３０，０００ | ２，３４０，０００ | １３０，６００ | ２，８３０，０００ | ２，８４０，０００ | １６６，１００ |
| １，８４０，０００ | １，８５０，０００ | １００，０００ | ２，３４０，０００ | ２，３５０，０００ | １３１，２００ | ２，８４０，０００ | ２，８５０，０００ | １６６，９００ |
| １，８５０，０００ | １，８６０，０００ | １００，６００ | ２，３５０，０００ | ２，３６０，０００ | １３１，８００ | ２，８５０，０００ | ２，８６０，０００ | １６７，６００ |
| １，８６０，０００ | １，８７０，０００ | １０１，２００ | ２，３６０，０００ | ２，３７０，０００ | １３２，５００ | ２，８６０，０００ | ２，８７０，０００ | １６８，３００ |
| １，８７０，０００ | １，８８０，０００ | １０１，８００ | ２，３７０，０００ | ２，３８０，０００ | １３３，１００ | ２，８７０，０００ | ２，８８０，０００ | １６９，０００ |
| １，８８０，０００ | １，８９０，０００ | １０２，５００ | ２，３８０，０００ | ２，３９０，０００ | １３３，７００ | ２，８８０，０００ | ２，８９０，０００ | １６９，８００ |
| １，８９０，０００ | １，９００，０００ | １０３，１００ | ２，３９０，０００ | ２，４００，０００ | １３４，３００ | ２，８９０，０００ | ２，９００，０００ | １７０，５００ |
| １，９００，０００ | １，９１０，０００ | １０３，７００ | ２，４００，０００ | ２，４１０，０００ | １３５，０００ | ２，９００，０００ | ２，９１０，０００ | １７１，２００ |
| １，９１０，０００ | １，９２０，０００ | １０４，３００ | ２，４１０，０００ | ２，４２０，０００ | １３５，７００ | ２，９１０，０００ | ２，９２０，０００ | １７１，９００ |
| １，９２０，０００ | １，９３０，０００ | １０５，０００ | ２，４２０，０００ | ２，４３０，０００ | １３６，４００ | ２，９２０，０００ | ２，９３０，０００ | １７２，７００ |
| １，９３０，０００ | １，９４０，０００ | １０５，６００ | ２，４３０，０００ | ２，４４０，０００ | １３７，１００ | ２，９３０，０００ | ２，９４０，０００ | １７３，４００ |
| １，９４０，０００ | １，９５０，０００ | １０６，２００ | ２，４４０，０００ | ２，４５０，０００ | １３７，９００ | ２，９４０，０００ | ２，９５０，０００ | １７４，１００ |
| １，９５０，０００ | １，９６０，０００ | １０６，８００ | ２，４５０，０００ | ２，４６０，０００ | １３８，６００ | ２，９５０，０００ | ２，９６０，０００ | １７４，８００ |
| １，９６０，０００ | １，９７０，０００ | １０７，５００ | ２，４６０，０００ | ２，４７０，０００ | １３９，３００ | ２，９６０，０００ | ２，９７０，０００ | １７５，６００ |
| １，９７０，０００ | １，９８０，０００ | １０８，１００ | ２，４７０，０００ | ２，４８０，０００ | １４０，０００ | ２，９７０，０００ | ２，９８０，０００ | １７６，３００ |
| １，９８０，０００ | １，９９０，０００ | １０８，７００ | ２，４８０，０００ | ２，４９０，０００ | １４０，８００ | ２，９８０，０００ | ２，９９０，０００ | １７７，０００ |
| １，９９０，０００ | ２，０００，０００ | １０９，３００ | ２，４９０，０００ | ２，５００，０００ | １４１，５００ | ２，９９０，０００ | ３，０００，０００ | １７７，７００ |
| ２，０００，０００ | ２，０１０，０００ | １１０，０００ | ２，５００，０００ | ２，５１０，０００ | １４２，２００ | ３，０００，０００ | ３，０１０，０００ | １７８，５００ |
| ２，０１０，０００ | ２，０２０，０００ | １１０，６００ | ２，５１０，０００ | ２，５２０，０００ | １４２，９００ | ３，０１０，０００ | ３，０２０，０００ | １７９，２００ |
| ２，０２０，０００ | ２，０３０，０００ | １１１，２００ | ２，５２０，０００ | ２，５３０，０００ | １４３，７００ | ３，０２０，０００ | ３，０３０，０００ | １７９，９００ |
| ２，０３０，０００ | ２，０４０，０００ | １１１，８００ | ２，５３０，０００ | ２，５４０，０００ | １４４，４００ | ３，０３０，０００ | ３，０４０，０００ | １８０，６００ |
| ２，０４０，０００ | ２，０５０，０００ | １１２，５００ | ２，５４０，０００ | ２，５５０，０００ | １４５，１００ | ３，０４０，０００ | ３，０５０，０００ | １８１，４００ |
| ２，０５０，０００ | ２，０６０，０００ | １１３，１００ | ２，５５０，０００ | ２，５６０，０００ | １４５，８００ | ３，０５０，０００ | ３，０６０，０００ | １８２，１００ |
| ２，０６０，０００ | ２，０７０，０００ | １１３，７００ | ２，５６０，０００ | ２，５７０，０００ | １４６，６００ | ３，０６０，０００ | ３，０７０，０００ | １８２，８００ |
| ２，０７０，０００ | ２，０８０，０００ | １１４，３００ | ２，５７０，０００ | ２，５８０，０００ | １４７，３００ | ３，０７０，０００ | ３，０８０，０００ | １８３，５００ |
| ２，０８０，０００ | ２，０９０，０００ | １１５，０００ | ２，５８０，０００ | ２，５９０，０００ | １４８，０００ | ３，０８０，０００ | ３，０９０，０００ | １８４，３００ |
| ２，０９０，０００ | ２，１００，０００ | １１５，６００ | ２，５９０，０００ | ２，６００，０００ | １４８，７００ | ３，０９０，０００ | ３，１００，０００ | １８５，０００ |
| ２，１００，０００ | ２，１１０，０００ | １１６，２００ | ２，６００，０００ | ２，６１０，０００ | １４９，５００ | ３，１００，０００ | ３，１１０，０００ | １８５，７００ |
| ２，１１０，０００ | ２，１２０，０００ | １１６，８００ | ２，６１０，０００ | ２，６２０，０００ | １５０，２００ | ３，１１０，０００ | ３，１２０，０００ | １８６，４００ |
| ２，１２０，０００ | ２，１３０，０００ | １１７，５００ | ２，６２０，０００ | ２，６３０，０００ | １５０，９００ | ３，１２０，０００ | ３，１３０，０００ | １８７，２００ |
| ２，１３０，０００ | ２，１４０，０００ | １１８，１００ | ２，６３０，０００ | ２，６４０，０００ | １５１，６００ | ３，１３０，０００ | ３，１４０，０００ | １８７，９００ |
| ２，１４０，０００ | ２，１５０，０００ | １１８，７００ | ２，６４０，０００ | ２，６５０，０００ | １５２，４００ | ３，１４０，０００ | ３，１５０，０００ | １８８，６００ |
| ２，１５０，０００ | ２，１６０，０００ | １１９，３００ | ２，６５０，０００ | ２，６６０，０００ | １５３，１００ | ３，１５０，０００ | ３，１６０，０００ | １８９，３００ |
| ２，１６０，０００ | ２，１７０，０００ | １２０，０００ | ２，６６０，０００ | ２，６７０，０００ | １５３，８００ | ３，１６０，０００ | ３，１７０，０００ | １９０，１００ |
| ２，１７０，０００ | ２，１８０，０００ | １２０，６００ | ２，６７０，０００ | ２，６８０，０００ | １５４，５００ | ３，１７０，０００ | ３，１８０，０００ | １９０，８００ |
| ２，１８０，０００ | ２，１９０，０００ | １２１，２００ | ２，６８０，０００ | ２，６９０，０００ | １５５，３００ | ３，１８０，０００ | ３，１９０，０００ | １９１，５００ |
| ２，１９０，０００ | ２，２００，０００ | １２１，８００ | ２，６９０，０００ | ２，７００，０００ | １５６，０００ | ３，１９０，０００ | ３，２００，０００ | １９２，２００ |
| ２，２００，０００ | ２，２１０，０００ | １２２，５００ | ２，７００，０００ | ２，７１０，０００ | １５６，７００ | ３，２００，０００ | ３，２１０，０００ | １９３，０００ |
（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 | 円 | |
| ３，２１０，０００ | ３，２２０，０００ | １９３，７００ | ３，７１０，０００ | ３，７２０，０００ | ２３２，０００ | ６，４００，０００ | ７，６００，０００ | 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２３６，４００円を控除した金額 |
| ３，２２０，０００ | ３，２３０，０００ | １９４，５００ | ３，７２０，０００ | ３，７３０，０００ | ２３２，９００ | |||
| ３，２３０，０００ | ３，２４０，０００ | １９５，２００ | ３，７３０，０００ | ３，７４０，０００ | ２３３，７００ | |||
| ３，２４０，０００ | ３，２５０，０００ | １９６，０００ | ３，７４０，０００ | ３，７５０，０００ | ２３４，５００ | |||
| ３，２５０，０００ | ３，２６０，０００ | １９６，７００ | ３，７５０，０００ | ３，７６０，０００ | ２３５，３００ | |||
| ３，２６０，０００ | ３，２７０，０００ | １９７，５００ | ３，７６０，０００ | ３，７７０，０００ | ２３６，２００ | 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１１．６％を乗じて算出した金額から２６３，０００円を控除した金額 |
| ３，２７０，０００ | ３，２８０，０００ | １９８，２００ | ３，７７０，０００ | ３，７８０，０００ | ２３７，０００ | |||
| ３，２８０，０００ | ３，２９０，０００ | １９９，０００ | ３，７８０，０００ | ３，７９０，０００ | ２３７，８００ | |||
| ３，２９０，０００ | ３，３００，０００ | １９９，７００ | ３，７９０，０００ | ３，８００，０００ | ２３８，６００ | |||
| ３，３００，０００ | ３，３１０，０００ | ２００，５００ | ３，８００，０００ | ３，８１０，０００ | ２３９，５００ | |||
| ３，３１０，０００ | ３，３２０，０００ | ２０１，２００ | ３，８１０，０００ | ３，８２０，０００ | ２４０，３００ | 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１２．７５％を乗じて算出した金額から３５５，０００円を控除した金額 |
| ３，３２０，０００ | ３，３３０，０００ | ２０２，０００ | ３，８２０，０００ | ３，８３０，０００ | ２４１，１００ | |||
| ３，３３０，０００ | ３，３４０，０００ | ２０２，７００ | ３，８３０，０００ | ３，８４０，０００ | ２４１，９００ | |||
| ３，３４０，０００ | ３，３５０，０００ | ２０３，５００ | ３，８４０，０００ | ３，８５０，０００ | ２４２，８００ | |||
| ３，３５０，０００ | ３，３６０，０００ | ２０４，２００ | ３，８５０，０００ | ３，８６０，０００ | ２４３，６００ | |||
| ３，３６０，０００ | ３，３７０，０００ | ２０５，０００ | ３，８６０，０００ | ３，８７０，０００ | ２４４，４００ | 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１３．２５％を乗じて算出した金額から３９９，０００円を控除した金額 |
| ３，３７０，０００ | ３，３８０，０００ | ２０５，７００ | ３，８７０，０００ | ３，８８０，０００ | ２４５，２００ | |||
| ３，３８０，０００ | ３，３９０，０００ | ２０６，５００ | ３，８８０，０００ | ３，８９０，０００ | ２４６，１００ | |||
| ３，３９０，０００ | ３，４００，０００ | ２０７，２００ | ３，８９０，０００ | ３，９００，０００ | ２４６，９００ | |||
| ３，４００，０００ | ３，４１０，０００ | ２０８，０００ | ３，９００，０００ | ３，９１０，０００ | ２４７，７００ | |||
| ３，４１０，０００ | ３，４２０，０００ | ２０８，７００ | ３，９１０，０００ | ３，９２０，０００ | ２４８，５００ | 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１４．８５％を乗じて算出した金額から５５９，０００円を控除した金額 |
| ３，４２０，０００ | ３，４３０，０００ | ２０９，５００ | ３，９２０，０００ | ３，９３０，０００ | ２４９，４００ | |||
| ３，４３０，０００ | ３，４４０，０００ | ２１０，２００ | ３，９３０，０００ | ３，９４０，０００ | ２５０，２００ | |||
| ３，４４０，０００ | ３，４５０，０００ | ２１１，０００ | ３，９４０，０００ | ３，９５０，０００ | ２５１，０００ | |||
| ３，４５０，０００ | ３，４６０，０００ | ２１１，７００ | ３，９５０，０００ | ３，９６０，０００ | ２５１，８００ | |||
| ３，４６０，０００ | ３，４７０，０００ | ２１２，５００ | ３，９６０，０００ | ３，９７０，０００ | ２５２，７００ | 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１６．５％を乗じて算出した金額から７５７，０００円を控除した金額 |
| ３，４７０，０００ | ３，４８０，０００ | ２１３，２００ | ３，９７０，０００ | ３，９８０，０００ | ２５３，５００ | |||
| ３，４８０，０００ | ３，４９０，０００ | ２１４，０００ | ３，９８０，０００ | ３，９９０，０００ | ２５４，３００ | |||
| ３，４９０，０００ | ３，５００，０００ | ２１４，７００ | ３，９９０，０００ | ４，０００，０００ | ２５５，１００ | |||
| ３，５００，０００ | ３，５１０，０００ | ２１５，５００ | ||||||
| ３，５１０，０００ | ３，５２０，０００ | ２１６，２００ | ４，０００，０００ | ４，８００，０００ | 退職所得控除額控除後の退職手当等の金額に８．６％を乗じて算出した金額から８８，０００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１８．５％を乗じて算出した金額から１，０３７，０００円を控除した金額 |
| ３，５２０，０００ | ３，５３０，０００ | ２１７，０００ | ||||||
| ３，５３０，０００ | ３，５４０，０００ | ２１７，７００ | ||||||
| ３，５４０，０００ | ３，５５０，０００ | ２１８，５００ | ||||||
| ３，５５０，０００ | ３，５６０，０００ | ２１９，２００ | ||||||
| ３，５６０，０００ | ３，５７０，０００ | ２２０，０００ | ４，８００，０００ | ５，２００，０００ | 退職所得控除額控除後の退職手当等の金額に９．３５％を乗じて算出した金額から１２４，０００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２０％を乗じて算出した金額から１，２７７，０００円を控除した金額 |
| ３，５７０，０００ | ３，５８０，０００ | ２２０，７００ | ||||||
| ３，５８０，０００ | ３，５９０，０００ | ２２１，５００ | ||||||
| ３，５９０，０００ | ３，６００，０００ | ２２２，２００ | ||||||
| ３，６００，０００ | ３，６１０，０００ | ２２３，０００ | ||||||
| ３，６１０，０００ | ３，６２０，０００ | ２２３，８００ | 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９．７５％を乗じて算出した金額から１４４，８００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２０．５％を乗じて算出した金額から１，３６７，０００円を控除した金額 |
| ３，６２０，０００ | ３，６３０，０００ | ２２４，６００ | ||||||
| ３，６３０，０００ | ３，６４０，０００ | ２２５，４００ | ||||||
| ３，６４０，０００ | ３，６５０，０００ | ２２６，３００ | ||||||
| ３，６５０，０００ | ３，６６０，０００ | ２２７，１００ | ||||||
| ３，６６０，０００ | ３，６７０，０００ | ２２７，９００ | 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１０．８５％を乗じて算出した金額から２１０，８００円を控除した金額 | 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２２％を乗じて算出した金額から１，６６７，０００円を控除した金額 |
| ３，６７０，０００ | ３，６８０，０００ | ２２８，７００ | ||||||
| ３，６８０，０００ | ３，６９０，０００ | ２２９，６００ | ||||||
| ３，６９０，０００ | ３，７００，０００ | ２３０，４００ | ||||||
| ３，７００，０００ | ３，７１０，０００ | ２３１，２００ | ||||||
（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 | |||||
| ２４，０００，０００ | ３０，０００，０００ | 退職所得控除額控除後の退職手当等の金額に２４．１％を乗じて算出した金額から２，１７１，０００円を控除した金額 | ６０，０００，０００ | 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４，７６１，０００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１３，７６１，０００円を控除した金額 | |
| ３０，０００，０００ | ４０，０００，０００ | 退職所得控除額控除後の退職手当等の金額に２５．６％を乗じて算出した金額から２，６２１，０００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６，７６１，０００円を控除した金額 | |||
| ４０，０００，０００ | ６０，０００，０００ | 退職所得控除額控除後の退職手当等の金額に２８．１％を乗じて算出した金額から３，６２１，０００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９，７６１，０００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付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。