Supplementary Provisions (Act No. 15 of 1974) (Articles 9 to 10) — Income Tax Act

2 articles

Supplementary Provisions, Article 9Requests for Reassessment by Persons Whose Absence From Japan Began Before the Effective Date

第九条（施行日前に出国をした者に係る更正の請求）

A person who, before the Effective Date, filed a return under Article 127 (Filing a Tax Return in the Case of Absence From Japan Partway Through the Year) of the Former Act (including as applied mutatis mutandis pursuant to Article 166 (Application Mutatis Mutandis to Nonresidents) of the Former Act) for income tax for 1974, and a person who, before that date, received a determination under Article 25 (Determination) of the Act on General Rules for National Taxes (Act No. 66 of 1962) for income tax for that year, may, if a change arises in the matters stated in that return or the matters pertaining to that determination (or, if a Reassessment under Article 24 (Reassessment) or Article 26 (Further Reassessment) of that Act was made with respect to those matters before that date, the matters as reassessed) as a result of the application of the provisions of the New Act, file with the district director, by March 31, 1975, a request for Reassessment under Article 23, paragraph (1) (Requests for Reassessment) of the Act on General Rules for National Taxes with respect to the matters in which that change arises.

施行日前に昭和四十九年分の所得税につき旧法第百二十七条（年の中途で出国をする場合の確定申告）（旧法第百六十六条（非居住者に対する準用）において準用する場合を含む。）の規定による申告書を提出した者及び同日前に同年分の所得税につき国税通則法（昭和三十七年法律第六十六号）第二十五条（決定）の規定による決定を受けた者は、当該申告書に記載された事項又は当該決定に係る事項（これらの事項につき同日前に同法第二十四条（更正）又は第二十六条（再更正）の規定による更正があつた場合には、当該更正後の事項）につき新法の規定の適用により異動を生ずることとなつたときは、その異動を生ずることとなつた事項について、昭和五十年三月三十一日までに、税務署長に対し、国税通則法第二十三条第一項（更正の請求）の更正の請求をすることができる。

If a Reassessment under Article 24 or Article 26 of the Act on General Rules for National Taxes has been made based on a request for Reassessment referred to in the preceding paragraph, and the interest on refund prescribed in Article 58, paragraph (1) (Interest on Refunds) of the Act on General Rules for National Taxes is calculated for a refund under Article 159, paragraph (2) (Refunding Taxes Withheld, Based on Reassessment or Determination) of the New Act (including as applied mutatis mutandis pursuant to Article 168 (Application Mutatis Mutandis to Nonresidents) of the New Act), the period referred to in that paragraph which serves as the basis for the calculation is to be the period beginning on the Effective Date and ending on the day on which the decision to pay the refund is made or on the day on which Appropriation of the refund under Article 57, paragraph (1) (Appropriation) of that Act (hereinafter referred to as "Appropriation") is made (or, if there is a day before that day on which the refund became suitable for Appropriation, ending on that day).

前項の更正の請求に基づく国税通則法第二十四条又は第二十六条の規定による更正があつた場合において、新法第百五十九条第二項（更正又は決定による源泉徴収税額等の還付）（新法第百六十八条（非居住者に対する準用）において準用する場合を含む。）の規定による還付金について国税通則法第五十八条第一項（還付加算金）に規定する還付加算金を計算するときは、その計算の基礎となる同項の期間は、施行日からその還付のための支払決定をする日又はその還付金につき同法第五十七条第一項（充当）の規定による充当（以下「充当」という。）をする日（同日前に充当をするのに適することとなつた日がある場合には、その適することとなつた日）までの期間とする。

Supplementary Provisions, Article 10Refund of Tax Withheld on Retirement Income Paid Before the Effective Date

第十条（施行日前に支払われた退職所得に係る源泉徴収税額の還付）

If the amount of income tax collected pursuant to the provisions of Articles 199 through 202 (Withholding from Retirement Income) of the Former Act on severance pay or other such compensation payable during 1974 which was paid before the Effective Date exceeds the amount of income tax that would result from applying the provisions of Articles 201 and 202 of the New Act, as read by replacing terms pursuant to 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, to that severance pay or other such compensation, the Resident who received payment of that severance pay or other such compensation may, pursuant to the provisions of Cabinet Order, request the competent district director for the locality in which the Resident pays income tax to refund the excess amount by June 30 of that year.

昭和四十九年中に支払うべき退職手当等で施行日前に支払われたものにつき旧法第百九十九条から第二百二条まで（退職所得に係る源泉徴収）の規定により徴収された所得税の額が、当該退職手当等につき附則第三条第二項（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二百一条及び新法第二百二条の規定を適用した場合における所得税の額を超えるときは、当該退職手当等の支払を受けた居住者は、政令で定めるところにより、同年六月三十日までに、納税地の所轄税務署長に対し、その超える金額の還付を請求することができる。

If a request for a refund under the preceding paragraph has been made for severance pay or other such compensation prescribed in that paragraph, then, with regard to the application of the provisions on returns, Reassessment or determination, payment, collection (excluding withholding on severance pay or other such compensation) and refunds (excluding the refund to which the request pertains) concerning the Resident's income tax for 1974, and the application of the provisions of Article 201, paragraph (1), item (ii) of the New Act to severance pay or other such compensation payable during that year which is paid on or after the Effective Date, income tax is deemed to have been collected on the severance pay or other such compensation to which the request pertains in the amount obtained by deducting the amount to be refunded under the request from the amount of income tax collected on it pursuant to the provisions of Articles 199 through 202 of the Former Act.

前項に規定する退職手当等につき同項の規定による還付の請求があつた場合には、その居住者の昭和四十九年分の所得税についての申告、更正又は決定、納付、徴収（退職手当等に係る源泉徴収を除く。）及び還付（当該請求に係る還付を除く。）に関する規定の適用並びに同年中に支払うべき退職手当等で施行日以後に支払われるものに対する新法第二百一条第一項第二号の規定の適用については、当該請求に係る退職手当等について旧法第百九十九条から第二百二条までの規定により徴収された所得税の額から当該請求により還付すべき金額を控除した金額の所得税の徴収が行われたものとみなす。

If the interest on refund prescribed in Article 58, paragraph (1) (Interest on Refunds) of the Act on General Rules for National Taxes is calculated for a refund under paragraph (1), the period referred to in that paragraph which serves as the basis for the calculation is to be the period beginning on the day after the day on which one month elapses from the day on which the request for a refund under paragraph (1) was made, and ending on the day on which the decision to pay the refund is made or on the day on which Appropriation of the refund is made (or, if there is a day before that day on which the refund became suitable for Appropriation, ending on that day).

第一項の規定による還付金について国税通則法第五十八条第一項（還付加算金）に規定する還付加算金を計算する場合には、その計算の基礎となる同項の期間は、第一項の規定による還付の請求があつた日から一月を経過する日の翌日からその還付のための支払決定をする日又はその還付金につき充当をする日（同日前に充当をするのに適することとなつた日がある場合には、その適することとなつた日）までの期間とする。

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	Amount of tax (b)	Ratio of (b) to (a)	At least	Less than	Amount of tax (b)	Ratio of (b) to (a)	At least	Less than	Amount of tax (b)	Ratio of (b) to (a)
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	Amount of tax (b)	Ratio of (b) to (a)	At least	Less than	Amount of tax (b)	Ratio of (b) to (a)	At least	Less than	Amount of tax (b)	Ratio of (b) to (a)
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	Amount of tax (b)	Ratio of (b) to (a)	At least	Less than	Amount of tax (b)	Ratio of (b) to (a)	At least	Less than	Amount of tax (b)	Ratio of (b) to (a)
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	Amount of tax (b)	Ratio of (b) to (a)	At least	Less than	Amount of tax (b)	Ratio of (b) to (a)	At least	Less than	Amount of tax (b)	Ratio of (b) to (a)
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	Amount of tax (b)	Ratio of (b) to (a)	At least	Less than	Amount of tax (b)	Ratio of (b) to (a)	At least	Less than	Amount of tax (b)	Ratio of (b) to (a)
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	税額（ロ）	（ロ）の（イ）に対する割合	以上	未満	税額（ロ）	（ロ）の（イ）に対する割合	以上	未満	税額（ロ）	（ロ）の（イ）に対する割合
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	税額（ロ）	（ロ）の（イ）に対する割合	以上	未満	税額（ロ）	（ロ）の（イ）に対する割合	以上	未満	税額（ロ）	（ロ）の（イ）に対する割合
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	税額（ロ）	（ロ）の（イ）に対する割合	以上	未満	税額（ロ）	（ロ）の（イ）に対する割合	以上	未満	税額（ロ）	（ロ）の（イ）に対する割合
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	税額（ロ）	（ロ）の（イ）に対する割合	以上	未満	税額（ロ）	（ロ）の（イ）に対する割合	以上	未満	税額（ロ）	（ロ）の（イ）に対する割合
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	税額（ロ）	（ロ）の（イ）に対する割合	以上	未満	税額（ロ）	（ロ）の（イ）に対する割合	以上	未満	税額（ロ）	（ロ）の（イ）に対する割合
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。

Supplementary Provisions, Appended Table 2

附則別表第二昭和４９年分の山林所得に係る所得税の簡易税額表

(1)

Taxable timber income		Tax amount	Taxable timber income		Tax amount	Taxable timber income		Tax amount
At least	Less than	Tax amount	At least	Less than	Tax amount	At least	Less than	Tax amount
yen	yen	yen	yen	yen	yen	yen	yen	yen
Less than 1,000 yen		0	50,000	51,000	5,000	137,000	139,000	13,700
1,000	2,000	100	51,000	52,000	5,100	139,000	141,000	13,900
2,000	3,000	200	52,000	53,000	5,200	141,000	143,000	14,100
3,000	4,000	300	53,000	54,000	5,300	143,000	145,000	14,300
4,000	5,000	400	54,000	55,000	5,400	145,000	147,000	14,500
5,000	6,000	500	55,000	56,000	5,500	147,000	149,000	14,700
6,000	7,000	600	56,000	57,000	5,600	149,000	151,000	14,900
7,000	8,000	700	57,000	58,000	5,700	151,000	153,000	15,100
8,000	9,000	800	58,000	59,000	5,800	153,000	155,000	15,300
9,000	10,000	900	59,000	60,000	5,900	155,000	157,000	15,500
10,000	11,000	1,000	60,000	61,000	6,000	157,000	159,000	15,700
11,000	12,000	1,100	61,000	62,000	6,100	159,000	161,000	15,900
12,000	13,000	1,200	62,000	63,000	6,200	161,000	163,000	16,100
13,000	14,000	1,300	63,000	65,000	6,300	163,000	165,000	16,300
14,000	15,000	1,400	65,000	67,000	6,500	165,000	167,000	16,500
15,000	16,000	1,500	67,000	69,000	6,700	167,000	169,000	16,700
16,000	17,000	1,600	69,000	71,000	6,900	169,000	171,000	16,900
17,000	18,000	1,700	71,000	73,000	7,100	171,000	173,000	17,100
18,000	19,000	1,800	73,000	75,000	7,300	173,000	175,000	17,300
19,000	20,000	1,900	75,000	77,000	7,500	175,000	177,000	17,500
20,000	21,000	2,000	77,000	79,000	7,700	177,000	179,000	17,700
21,000	22,000	2,100	79,000	81,000	7,900	179,000	181,000	17,900
22,000	23,000	2,200	81,000	83,000	8,100	181,000	183,000	18,100
23,000	24,000	2,300	83,000	85,000	8,300	183,000	185,000	18,300
24,000	25,000	2,400	85,000	87,000	8,500	185,000	187,000	18,500
25,000	26,000	2,500	87,000	89,000	8,700	187,000	189,000	18,700
26,000	27,000	2,600	89,000	91,000	8,900	189,000	191,000	18,900
27,000	28,000	2,700	91,000	93,000	9,100	191,000	193,000	19,100
28,000	29,000	2,800	93,000	95,000	9,300	193,000	195,000	19,300
29,000	30,000	2,900	95,000	97,000	9,500	195,000	198,000	19,500
30,000	31,000	3,000	97,000	99,000	9,700	198,000	201,000	19,800
31,000	32,000	3,100	99,000	101,000	9,900	201,000	204,000	20,100
32,000	33,000	3,200	101,000	103,000	10,100	204,000	207,000	20,400
33,000	34,000	3,300	103,000	105,000	10,300	207,000	210,000	20,700
34,000	35,000	3,400	105,000	107,000	10,500	210,000	213,000	21,000
35,000	36,000	3,500	107,000	109,000	10,700	213,000	216,000	21,300
36,000	37,000	3,600	109,000	111,000	10,900	216,000	219,000	21,600
37,000	38,000	3,700	111,000	113,000	11,100	219,000	222,000	21,900
38,000	39,000	3,800	113,000	115,000	11,300	222,000	225,000	22,200
39,000	40,000	3,900	115,000	117,000	11,500	225,000	228,000	22,500
40,000	41,000	4,000	117,000	119,000	11,700	228,000	231,000	22,800
41,000	42,000	4,100	119,000	121,000	11,900	231,000	234,000	23,100
42,000	43,000	4,200	121,000	123,000	12,100	234,000	237,000	23,400
43,000	44,000	4,300	123,000	125,000	12,300	237,000	240,000	23,700
44,000	45,000	4,400	125,000	127,000	12,500	240,000	243,000	24,000
45,000	46,000	4,500	127,000	129,000	12,700	243,000	246,000	24,300
46,000	47,000	4,600	129,000	131,000	12,900	246,000	249,000	24,600
47,000	48,000	4,700	131,000	133,000	13,100	249,000	252,000	24,900
48,000	49,000	4,800	133,000	135,000	13,300	252,000	255,000	25,200
49,000	50,000	4,900	135,000	137,000	13,500	255,000	258,000	25,500

(2)

Taxable timber income		Tax amount	Taxable timber income		Tax amount	Taxable timber income		Tax amount
At least	Less than	Tax amount	At least	Less than	Tax amount	At least	Less than	Tax amount
yen	yen	yen	yen	yen	yen	yen	yen	yen
258,000	261,000	25,800	414,000	418,000	41,400	614,000	618,000	61,400
261,000	264,000	26,100	418,000	422,000	41,800	618,000	622,000	61,800
264,000	267,000	26,400	422,000	426,000	42,200	622,000	626,000	62,200
267,000	270,000	26,700	426,000	430,000	42,600	626,000	630,000	62,600
270,000	273,000	27,000	430,000	434,000	43,000	630,000	634,000	63,000
273,000	276,000	27,300	434,000	438,000	43,400	634,000	638,000	63,400
276,000	279,000	27,600	438,000	442,000	43,800	638,000	642,000	63,800
279,000	282,000	27,900	442,000	446,000	44,200	642,000	646,000	64,200
282,000	285,000	28,200	446,000	450,000	44,600	646,000	650,000	64,600
285,000	288,000	28,500	450,000	454,000	45,000	650,000	655,000	65,000
288,000	291,000	28,800	454,000	458,000	45,400	655,000	660,000	65,500
291,000	294,000	29,100	458,000	462,000	45,800	660,000	665,000	66,000
294,000	297,000	29,400	462,000	466,000	46,200	665,000	670,000	66,500
297,000	300,000	29,700	466,000	470,000	46,600	670,000	675,000	67,000
300,000	303,000	30,000	470,000	474,000	47,000	675,000	680,000	67,500
303,000	306,000	30,300	474,000	478,000	47,400	680,000	685,000	68,000
306,000	309,000	30,600	478,000	482,000	47,800	685,000	690,000	68,500
309,000	312,000	30,900	482,000	486,000	48,200	690,000	695,000	69,000
312,000	315,000	31,200	486,000	490,000	48,600	695,000	700,000	69,500
315,000	318,000	31,500	490,000	494,000	49,000	700,000	705,000	70,000
318,000	321,000	31,800	494,000	498,000	49,400	705,000	710,000	70,500
321,000	324,000	32,100	498,000	502,000	49,800	710,000	715,000	71,000
324,000	327,000	32,400	502,000	506,000	50,200	715,000	720,000	71,500
327,000	330,000	32,700	506,000	510,000	50,600	720,000	725,000	72,000
330,000	333,000	33,000	510,000	514,000	51,000	725,000	730,000	72,500
333,000	336,000	33,300	514,000	518,000	51,400	730,000	735,000	73,000
336,000	339,000	33,600	518,000	522,000	51,800	735,000	740,000	73,500
339,000	342,000	33,900	522,000	526,000	52,200	740,000	745,000	74,000
342,000	345,000	34,200	526,000	530,000	52,600	745,000	750,000	74,500
345,000	348,000	34,500	530,000	534,000	53,000	750,000	755,000	75,000
348,000	351,000	34,800	534,000	538,000	53,400	755,000	760,000	75,500
351,000	354,000	35,100	538,000	542,000	53,800	760,000	765,000	76,000
354,000	357,000	35,400	542,000	546,000	54,200	765,000	770,000	76,500
357,000	360,000	35,700	546,000	550,000	54,600	770,000	775,000	77,000
360,000	363,000	36,000	550,000	554,000	55,000	775,000	780,000	77,500
363,000	366,000	36,300	554,000	558,000	55,400	780,000	785,000	78,000
366,000	369,000	36,600	558,000	562,000	55,800	785,000	790,000	78,500
369,000	372,000	36,900	562,000	566,000	56,200	790,000	795,000	79,000
372,000	375,000	37,200	566,000	570,000	56,600	795,000	800,000	79,500
375,000	378,000	37,500	570,000	574,000	57,000	800,000	805,000	80,000
378,000	381,000	37,800	574,000	578,000	57,400	805,000	810,000	80,500
381,000	384,000	38,100	578,000	582,000	57,800	810,000	815,000	81,000
384,000	387,000	38,400	582,000	586,000	58,200	815,000	820,000	81,500
387,000	390,000	38,700	586,000	590,000	58,600	820,000	825,000	82,000
390,000	394,000	39,000	590,000	594,000	59,000	825,000	830,000	82,500
394,000	398,000	39,400	594,000	598,000	59,400	830,000	835,000	83,000
398,000	402,000	39,800	598,000	602,000	59,800	835,000	840,000	83,500
402,000	406,000	40,200	602,000	606,000	60,200	840,000	845,000	84,000
406,000	410,000	40,600	606,000	610,000	60,600	845,000	850,000	84,500
410,000	414,000	41,000	610,000	614,000	61,000	850,000	855,000	85,000

(3)

Taxable timber income		Tax amount	Taxable timber income		Tax amount	Taxable timber income		Tax amount
At least	Less than	Tax amount	At least	Less than	Tax amount	At least	Less than	Tax amount
yen	yen	yen	yen	yen	yen	yen	yen	yen
855,000	860,000	85,500	1,105,000	1,110,000	110,500	1,355,000	1,360,000	135,500
860,000	865,000	86,000	1,110,000	1,115,000	111,000	1,360,000	1,365,000	136,000
865,000	870,000	86,500	1,115,000	1,120,000	111,500	1,365,000	1,370,000	136,500
870,000	875,000	87,000	1,120,000	1,125,000	112,000	1,370,000	1,375,000	137,000
875,000	880,000	87,500	1,125,000	1,130,000	112,500	1,375,000	1,380,000	137,500
880,000	885,000	88,000	1,130,000	1,135,000	113,000	1,380,000	1,385,000	138,000
885,000	890,000	88,500	1,135,000	1,140,000	113,500	1,385,000	1,390,000	138,500
890,000	895,000	89,000	1,140,000	1,145,000	114,000	1,390,000	1,395,000	139,000
895,000	900,000	89,500	1,145,000	1,150,000	114,500	1,395,000	1,400,000	139,500
900,000	905,000	90,000	1,150,000	1,155,000	115,000	1,400,000	1,405,000	140,000
905,000	910,000	90,500	1,155,000	1,160,000	115,500	1,405,000	1,410,000	140,500
910,000	915,000	91,000	1,160,000	1,165,000	116,000	1,410,000	1,415,000	141,000
915,000	920,000	91,500	1,165,000	1,170,000	116,500	1,415,000	1,420,000	141,500
920,000	925,000	92,000	1,170,000	1,175,000	117,000	1,420,000	1,425,000	142,000
925,000	930,000	92,500	1,175,000	1,180,000	117,500	1,425,000	1,430,000	142,500
930,000	935,000	93,000	1,180,000	1,185,000	118,000	1,430,000	1,435,000	143,000
935,000	940,000	93,500	1,185,000	1,190,000	118,500	1,435,000	1,440,000	143,500
940,000	945,000	94,000	1,190,000	1,195,000	119,000	1,440,000	1,445,000	144,000
945,000	950,000	94,500	1,195,000	1,200,000	119,500	1,445,000	1,450,000	144,500
950,000	955,000	95,000	1,200,000	1,205,000	120,000	1,450,000	1,455,000	145,000
955,000	960,000	95,500	1,205,000	1,210,000	120,500	1,455,000	1,460,000	145,500
960,000	965,000	96,000	1,210,000	1,215,000	121,000	1,460,000	1,465,000	146,000
965,000	970,000	96,500	1,215,000	1,220,000	121,500	1,465,000	1,470,000	146,500
970,000	975,000	97,000	1,220,000	1,225,000	122,000	1,470,000	1,475,000	147,000
975,000	980,000	97,500	1,225,000	1,230,000	122,500	1,475,000	1,480,000	147,500
980,000	985,000	98,000	1,230,000	1,235,000	123,000	1,480,000	1,485,000	148,000
985,000	990,000	98,500	1,235,000	1,240,000	123,500	1,485,000	1,490,000	148,500
990,000	995,000	99,000	1,240,000	1,245,000	124,000	1,490,000	1,495,000	149,000
995,000	1,000,000	99,500	1,245,000	1,250,000	124,500	1,495,000	1,500,000	149,500
1,000,000	1,005,000	100,000	1,250,000	1,255,000	125,000	1,500,000	1,505,000	150,000
1,005,000	1,010,000	100,500	1,255,000	1,260,000	125,500	1,505,000	1,510,000	150,500
1,010,000	1,015,000	101,000	1,260,000	1,265,000	126,000	1,510,000	1,515,000	151,000
1,015,000	1,020,000	101,500	1,265,000	1,270,000	126,500	1,515,000	1,520,000	151,500
1,020,000	1,025,000	102,000	1,270,000	1,275,000	127,000	1,520,000	1,525,000	152,000
1,025,000	1,030,000	102,500	1,275,000	1,280,000	127,500	1,525,000	1,530,000	152,500
1,030,000	1,035,000	103,000	1,280,000	1,285,000	128,000	1,530,000	1,535,000	153,000
1,035,000	1,040,000	103,500	1,285,000	1,290,000	128,500	1,535,000	1,540,000	153,500
1,040,000	1,045,000	104,000	1,290,000	1,295,000	129,000	1,540,000	1,545,000	154,000
1,045,000	1,050,000	104,500	1,295,000	1,300,000	129,500	1,545,000	1,550,000	154,500
1,050,000	1,055,000	105,000	1,300,000	1,305,000	130,000	1,550,000	1,555,000	155,000
1,055,000	1,060,000	105,500	1,305,000	1,310,000	130,500	1,555,000	1,560,000	155,500
1,060,000	1,065,000	106,000	1,310,000	1,315,000	131,000	1,560,000	1,565,000	156,000
1,065,000	1,070,000	106,500	1,315,000	1,320,000	131,500	1,565,000	1,570,000	156,500
1,070,000	1,075,000	107,000	1,320,000	1,325,000	132,000	1,570,000	1,575,000	157,000
1,075,000	1,080,000	107,500	1,325,000	1,330,000	132,500	1,575,000	1,580,000	157,500
1,080,000	1,085,000	108,000	1,330,000	1,335,000	133,000	1,580,000	1,585,000	158,000
1,085,000	1,090,000	108,500	1,335,000	1,340,000	133,500	1,585,000	1,590,000	158,500
1,090,000	1,095,000	109,000	1,340,000	1,345,000	134,000	1,590,000	1,595,000	159,000
1,095,000	1,100,000	109,500	1,345,000	1,350,000	134,500	1,595,000	1,600,000	159,500
1,100,000	1,105,000	110,000	1,350,000	1,355,000	135,000	1,600,000	1,605,000	160,000

(4)

Taxable timber income		Tax amount	Taxable timber income		Tax amount	Taxable timber income		Tax amount
At least	Less than	Tax amount	At least	Less than	Tax amount	At least	Less than	Tax amount
yen	yen	yen	yen	yen	yen	yen	yen
1,605,000	1,610,000	160,500	1,855,000	1,860,000	185,500	8,000,000	9,000,000	The amount obtained by deducting 235,000 yen from the amount calculated by multiplying the taxable timber income by 15%
1,610,000	1,615,000	161,000	1,860,000	1,865,000	186,000
1,615,000	1,620,000	161,500	1,865,000	1,870,000	186,500
1,620,000	1,625,000	162,000	1,870,000	1,875,000	187,000
1,625,000	1,630,000	162,500	1,875,000	1,880,000	187,500
1,630,000	1,635,000	163,000	1,880,000	1,885,000	188,000	9,000,000	10,000,000	The amount obtained by deducting 370,000 yen from the amount calculated by multiplying the taxable timber income by 16.5%
1,635,000	1,640,000	163,500	1,885,000	1,890,000	188,500
1,640,000	1,645,000	164,000	1,890,000	1,895,000	189,000
1,645,000	1,650,000	164,500	1,895,000	1,900,000	189,500
1,650,000	1,655,000	165,000	1,900,000	1,905,000	190,000
1,655,000	1,660,000	165,500	1,905,000	1,910,000	190,500	10,000,000	12,000,000	The amount obtained by deducting 440,000 yen from the amount calculated by multiplying the taxable timber income by 17.2%
1,660,000	1,665,000	166,000	1,910,000	1,915,000	191,000
1,665,000	1,670,000	166,500	1,915,000	1,920,000	191,500
1,670,000	1,675,000	167,000	1,920,000	1,925,000	192,000
1,675,000	1,680,000	167,500	1,925,000	1,930,000	192,500
1,680,000	1,685,000	168,000	1,930,000	1,935,000	193,000	12,000,000	13,000,000	The amount obtained by deducting 620,000 yen from the amount calculated by multiplying the taxable timber income by 18.7%
1,685,000	1,690,000	168,500	1,935,000	1,940,000	193,500
1,690,000	1,695,000	169,000	1,940,000	1,945,000	194,000
1,695,000	1,700,000	169,500	1,945,000	1,950,000	194,500
1,700,000	1,705,000	170,000	1,950,000	1,955,000	195,000
1,705,000	1,710,000	170,500	1,955,000	1,960,000	195,500	13,000,000	15,000,000	The amount obtained by deducting 724,000 yen from the amount calculated by multiplying the taxable timber income by 19.5%
1,710,000	1,715,000	171,000	1,960,000	1,965,000	196,000
1,715,000	1,720,000	171,500	1,965,000	1,970,000	196,500
1,720,000	1,725,000	172,000	1,970,000	1,975,000	197,000
1,725,000	1,730,000	172,500	1,975,000	1,980,000	197,500
1,730,000	1,735,000	173,000	1,980,000	1,985,000	198,000	15,000,000	16,000,000	The amount obtained by deducting 1,054,000 yen from the amount calculated by multiplying the taxable timber income by 21.7%
1,735,000	1,740,000	173,500	1,985,000	1,990,000	198,500
1,740,000	1,745,000	174,000	1,990,000	1,995,000	199,000
1,745,000	1,750,000	174,500	1,995,000	2,000,000	199,500
1,750,000	1,755,000	175,000
1,755,000	1,760,000	175,500	2,000,000	3,000,000	The amount obtained by deducting 10,000 yen from the amount calculated by multiplying the taxable timber income by 10.5%	16,000,000	19,000,000	The amount obtained by deducting 1,182,000 yen from the amount calculated by multiplying the taxable timber income by 22.5%
1,760,000	1,765,000	176,000
1,765,000	1,770,000	176,500
1,770,000	1,775,000	177,000
1,775,000	1,780,000	177,500
1,780,000	1,785,000	178,000	3,000,000	4,000,000	The amount obtained by deducting 55,000 yen from the amount calculated by multiplying the taxable timber income by 12%	19,000,000	20,000,000	The amount obtained by deducting 1,315,000 yen from the amount calculated by multiplying the taxable timber income by 23.2%
1,785,000	1,790,000	178,500
1,790,000	1,795,000	179,000
1,795,000	1,800,000	179,500
1,800,000	1,805,000	180,000
1,805,000	1,810,000	180,500	4,000,000	6,000,000	The amount obtained by deducting 75,000 yen from the amount calculated by multiplying the taxable timber income by 12.5%	20,000,000	22,000,000	The amount obtained by deducting 1,775,000 yen from the amount calculated by multiplying the taxable timber income by 25.5%
1,810,000	1,815,000	181,000
1,815,000	1,820,000	181,500
1,820,000	1,825,000	182,000
1,825,000	1,830,000	182,500
1,830,000	1,835,000	183,000	6,000,000	8,000,000	The amount obtained by deducting 195,000 yen from the amount calculated by multiplying the taxable timber income by 14.5%	22,000,000	25,000,000	The amount obtained by deducting 1,995,000 yen from the amount calculated by multiplying the taxable timber income by 26.5%
1,835,000	1,840,000	183,500
1,840,000	1,845,000	184,000
1,845,000	1,850,000	184,500
1,850,000	1,855,000	185,000

(5)

Taxable timber income		Tax amount	Taxable timber income		Tax amount	Taxable timber income		Tax amount
At least	Less than	Tax amount	At least	Less than	Tax amount	At least	Less than	Tax amount
yen	yen		yen	yen		yen	yen
25,000,000	30,000,000	The amount obtained by deducting 2,795,000 yen from the amount calculated by multiplying the taxable timber income by 29.7%	50,000,000	60,000,000	The amount obtained by deducting 8,335,000 yen from the amount calculated by multiplying the taxable timber income by 44%	200,000,000	300,000,000	The amount obtained by deducting 33,805,000 yen from the amount calculated by multiplying the taxable timber income by 65%
30,000,000	35,000,000	The amount obtained by deducting 3,785,000 yen from the amount calculated by multiplying the taxable timber income by 33%	60,000,000	75,000,000	The amount obtained by deducting 10,855,000 yen from the amount calculated by multiplying the taxable timber income by 48.2%	300,000,000	400,000,000	The amount obtained by deducting 48,805,000 yen from the amount calculated by multiplying the taxable timber income by 70%
35,000,000	40,000,000	The amount obtained by deducting 5,185,000 yen from the amount calculated by multiplying the taxable timber income by 37%	75,000,000	100,000,000	The amount obtained by deducting 13,105,000 yen from the amount calculated by multiplying the taxable timber income by 51.2%	400,000,000 yen or more		The amount obtained by deducting 68,805,000 yen from the amount calculated by multiplying the taxable timber income by 75%
40,000,000	45,000,000	The amount obtained by deducting 6,385,000 yen from the amount calculated by multiplying the taxable timber income by 40%	100,000,000	150,000,000	The amount obtained by deducting 18,105,000 yen from the amount calculated by multiplying the taxable timber income by 56.2%
45,000,000	50,000,000	The amount obtained by deducting 6,835,000 yen from the amount calculated by multiplying the taxable timber income by 41%	150,000,000	200,000,000	The amount obtained by deducting 23,805,000 yen from the amount calculated by multiplying the taxable timber income by 60%

(Remarks) To find the tax amount on taxable timber income, find the applicable row of the "Taxable timber income" column according to the taxable timber income; the amount stated in the "Tax amount" column of that row is the tax amount sought.

（一）

課税山林所得金額		税額	課税山林所得金額		税額	課税山林所得金額		税額
以上	未満	税額	以上	未満	税額	以上	未満	税額
円	円	円	円	円	円	円	円	円
１，０００円未満		０	５０，０００	５１，０００	５，０００	１３７，０００	１３９，０００	１３，７００
１，０００	２，０００	１００	５１，０００	５２，０００	５，１００	１３９，０００	１４１，０００	１３，９００
２，０００	３，０００	２００	５２，０００	５３，０００	５，２００	１４１，０００	１４３，０００	１４，１００
３，０００	４，０００	３００	５３，０００	５４，０００	５，３００	１４３，０００	１４５，０００	１４，３００
４，０００	５，０００	４００	５４，０００	５５，０００	５，４００	１４５，０００	１４７，０００	１４，５００
５，０００	６，０００	５００	５５，０００	５６，０００	５，５００	１４７，０００	１４９，０００	１４，７００
６，０００	７，０００	６００	５６，０００	５７，０００	５，６００	１４９，０００	１５１，０００	１４，９００
７，０００	８，０００	７００	５７，０００	５８，０００	５，７００	１５１，０００	１５３，０００	１５，１００
８，０００	９，０００	８００	５８，０００	５９，０００	５，８００	１５３，０００	１５５，０００	１５，３００
９，０００	１０，０００	９００	５９，０００	６０，０００	５，９００	１５５，０００	１５７，０００	１５，５００
１０，０００	１１，０００	１，０００	６０，０００	６１，０００	６，０００	１５７，０００	１５９，０００	１５，７００
１１，０００	１２，０００	１，１００	６１，０００	６２，０００	６，１００	１５９，０００	１６１，０００	１５，９００
１２，０００	１３，０００	１，２００	６２，０００	６３，０００	６，２００	１６１，０００	１６３，０００	１６，１００
１３，０００	１４，０００	１，３００	６３，０００	６５，０００	６，３００	１６３，０００	１６５，０００	１６，３００
１４，０００	１５，０００	１，４００	６５，０００	６７，０００	６，５００	１６５，０００	１６７，０００	１６，５００
１５，０００	１６，０００	１，５００	６７，０００	６９，０００	６，７００	１６７，０００	１６９，０００	１６，７００
１６，０００	１７，０００	１，６００	６９，０００	７１，０００	６，９００	１６９，０００	１７１，０００	１６，９００
１７，０００	１８，０００	１，７００	７１，０００	７３，０００	７，１００	１７１，０００	１７３，０００	１７，１００
１８，０００	１９，０００	１，８００	７３，０００	７５，０００	７，３００	１７３，０００	１７５，０００	１７，３００
１９，０００	２０，０００	１，９００	７５，０００	７７，０００	７，５００	１７５，０００	１７７，０００	１７，５００
２０，０００	２１，０００	２，０００	７７，０００	７９，０００	７，７００	１７７，０００	１７９，０００	１７，７００
２１，０００	２２，０００	２，１００	７９，０００	８１，０００	７，９００	１７９，０００	１８１，０００	１７，９００
２２，０００	２３，０００	２，２００	８１，０００	８３，０００	８，１００	１８１，０００	１８３，０００	１８，１００
２３，０００	２４，０００	２，３００	８３，０００	８５，０００	８，３００	１８３，０００	１８５，０００	１８，３００
２４，０００	２５，０００	２，４００	８５，０００	８７，０００	８，５００	１８５，０００	１８７，０００	１８，５００
２５，０００	２６，０００	２，５００	８７，０００	８９，０００	８，７００	１８７，０００	１８９，０００	１８，７００
２６，０００	２７，０００	２，６００	８９，０００	９１，０００	８，９００	１８９，０００	１９１，０００	１８，９００
２７，０００	２８，０００	２，７００	９１，０００	９３，０００	９，１００	１９１，０００	１９３，０００	１９，１００
２８，０００	２９，０００	２，８００	９３，０００	９５，０００	９，３００	１９３，０００	１９５，０００	１９，３００
２９，０００	３０，０００	２，９００	９５，０００	９７，０００	９，５００	１９５，０００	１９８，０００	１９，５００
３０，０００	３１，０００	３，０００	９７，０００	９９，０００	９，７００	１９８，０００	２０１，０００	１９，８００
３１，０００	３２，０００	３，１００	９９，０００	１０１，０００	９，９００	２０１，０００	２０４，０００	２０，１００
３２，０００	３３，０００	３，２００	１０１，０００	１０３，０００	１０，１００	２０４，０００	２０７，０００	２０，４００
３３，０００	３４，０００	３，３００	１０３，０００	１０５，０００	１０，３００	２０７，０００	２１０，０００	２０，７００
３４，０００	３５，０００	３，４００	１０５，０００	１０７，０００	１０，５００	２１０，０００	２１３，０００	２１，０００
３５，０００	３６，０００	３，５００	１０７，０００	１０９，０００	１０，７００	２１３，０００	２１６，０００	２１，３００
３６，０００	３７，０００	３，６００	１０９，０００	１１１，０００	１０，９００	２１６，０００	２１９，０００	２１，６００
３７，０００	３８，０００	３，７００	１１１，０００	１１３，０００	１１，１００	２１９，０００	２２２，０００	２１，９００
３８，０００	３９，０００	３，８００	１１３，０００	１１５，０００	１１，３００	２２２，０００	２２５，０００	２２，２００
３９，０００	４０，０００	３，９００	１１５，０００	１１７，０００	１１，５００	２２５，０００	２２８，０００	２２，５００
４０，０００	４１，０００	４，０００	１１７，０００	１１９，０００	１１，７００	２２８，０００	２３１，０００	２２，８００
４１，０００	４２，０００	４，１００	１１９，０００	１２１，０００	１１，９００	２３１，０００	２３４，０００	２３，１００
４２，０００	４３，０００	４，２００	１２１，０００	１２３，０００	１２，１００	２３４，０００	２３７，０００	２３，４００
４３，０００	４４，０００	４，３００	１２３，０００	１２５，０００	１２，３００	２３７，０００	２４０，０００	２３，７００
４４，０００	４５，０００	４，４００	１２５，０００	１２７，０００	１２，５００	２４０，０００	２４３，０００	２４，０００
４５，０００	４６，０００	４，５００	１２７，０００	１２９，０００	１２，７００	２４３，０００	２４６，０００	２４，３００
４６，０００	４７，０００	４，６００	１２９，０００	１３１，０００	１２，９００	２４６，０００	２４９，０００	２４，６００
４７，０００	４８，０００	４，７００	１３１，０００	１３３，０００	１３，１００	２４９，０００	２５２，０００	２４，９００
４８，０００	４９，０００	４，８００	１３３，０００	１３５，０００	１３，３００	２５２，０００	２５５，０００	２５，２００
４９，０００	５０，０００	４，９００	１３５，０００	１３７，０００	１３，５００	２５５，０００	２５８，０００	２５，５００

（二）

課税山林所得金額		税額	課税山林所得金額		税額	課税山林所得金額		税額
以上	未満	税額	以上	未満	税額	以上	未満	税額
円	円	円	円	円	円	円	円	円
２５８，０００	２６１，０００	２５，８００	４１４，０００	４１８，０００	４１，４００	６１４，０００	６１８，０００	６１，４００
２６１，０００	２６４，０００	２６，１００	４１８，０００	４２２，０００	４１，８００	６１８，０００	６２２，０００	６１，８００
２６４，０００	２６７，０００	２６，４００	４２２，０００	４２６，０００	４２，２００	６２２，０００	６２６，０００	６２，２００
２６７，０００	２７０，０００	２６，７００	４２６，０００	４３０，０００	４２，６００	６２６，０００	６３０，０００	６２，６００
２７０，０００	２７３，０００	２７，０００	４３０，０００	４３４，０００	４３，０００	６３０，０００	６３４，０００	６３，０００
２７３，０００	２７６，０００	２７，３００	４３４，０００	４３８，０００	４３，４００	６３４，０００	６３８，０００	６３，４００
２７６，０００	２７９，０００	２７，６００	４３８，０００	４４２，０００	４３，８００	６３８，０００	６４２，０００	６３，８００
２７９，０００	２８２，０００	２７，９００	４４２，０００	４４６，０００	４４，２００	６４２，０００	６４６，０００	６４，２００
２８２，０００	２８５，０００	２８，２００	４４６，０００	４５０，０００	４４，６００	６４６，０００	６５０，０００	６４，６００
２８５，０００	２８８，０００	２８，５００	４５０，０００	４５４，０００	４５，０００	６５０，０００	６５５，０００	６５，０００
２８８，０００	２９１，０００	２８，８００	４５４，０００	４５８，０００	４５，４００	６５５，０００	６６０，０００	６５，５００
２９１，０００	２９４，０００	２９，１００	４５８，０００	４６２，０００	４５，８００	６６０，０００	６６５，０００	６６，０００
２９４，０００	２９７，０００	２９，４００	４６２，０００	４６６，０００	４６，２００	６６５，０００	６７０，０００	６６，５００
２９７，０００	３００，０００	２９，７００	４６６，０００	４７０，０００	４６，６００	６７０，０００	６７５，０００	６７，０００
３００，０００	３０３，０００	３０，０００	４７０，０００	４７４，０００	４７，０００	６７５，０００	６８０，０００	６７，５００
３０３，０００	３０６，０００	３０，３００	４７４，０００	４７８，０００	４７，４００	６８０，０００	６８５，０００	６８，０００
３０６，０００	３０９，０００	３０，６００	４７８，０００	４８２，０００	４７，８００	６８５，０００	６９０，０００	６８，５００
３０９，０００	３１２，０００	３０，９００	４８２，０００	４８６，０００	４８，２００	６９０，０００	６９５，０００	６９，０００
３１２，０００	３１５，０００	３１，２００	４８６，０００	４９０，０００	４８，６００	６９５，０００	７００，０００	６９，５００
３１５，０００	３１８，０００	３１，５００	４９０，０００	４９４，０００	４９，０００	７００，０００	７０５，０００	７０，０００
３１８，０００	３２１，０００	３１，８００	４９４，０００	４９８，０００	４９，４００	７０５，０００	７１０，０００	７０，５００
３２１，０００	３２４，０００	３２，１００	４９８，０００	５０２，０００	４９，８００	７１０，０００	７１５，０００	７１，０００
３２４，０００	３２７，０００	３２，４００	５０２，０００	５０６，０００	５０，２００	７１５，０００	７２０，０００	７１，５００
３２７，０００	３３０，０００	３２，７００	５０６，０００	５１０，０００	５０，６００	７２０，０００	７２５，０００	７２，０００
３３０，０００	３３３，０００	３３，０００	５１０，０００	５１４，０００	５１，０００	７２５，０００	７３０，０００	７２，５００
３３３，０００	３３６，０００	３３，３００	５１４，０００	５１８，０００	５１，４００	７３０，０００	７３５，０００	７３，０００
３３６，０００	３３９，０００	３３，６００	５１８，０００	５２２，０００	５１，８００	７３５，０００	７４０，０００	７３，５００
３３９，０００	３４２，０００	３３，９００	５２２，０００	５２６，０００	５２，２００	７４０，０００	７４５，０００	７４，０００
３４２，０００	３４５，０００	３４，２００	５２６，０００	５３０，０００	５２，６００	７４５，０００	７５０，０００	７４，５００
３４５，０００	３４８，０００	３４，５００	５３０，０００	５３４，０００	５３，０００	７５０，０００	７５５，０００	７５，０００
３４８，０００	３５１，０００	３４，８００	５３４，０００	５３８，０００	５３，４００	７５５，０００	７６０，０００	７５，５００
３５１，０００	３５４，０００	３５，１００	５３８，０００	５４２，０００	５３，８００	７６０，０００	７６５，０００	７６，０００
３５４，０００	３５７，０００	３５，４００	５４２，０００	５４６，０００	５４，２００	７６５，０００	７７０，０００	７６，５００
３５７，０００	３６０，０００	３５，７００	５４６，０００	５５０，０００	５４，６００	７７０，０００	７７５，０００	７７，０００
３６０，０００	３６３，０００	３６，０００	５５０，０００	５５４，０００	５５，０００	７７５，０００	７８０，０００	７７，５００
３６３，０００	３６６，０００	３６，３００	５５４，０００	５５８，０００	５５，４００	７８０，０００	７８５，０００	７８，０００
３６６，０００	３６９，０００	３６，６００	５５８，０００	５６２，０００	５５，８００	７８５，０００	７９０，０００	７８，５００
３６９，０００	３７２，０００	３６，９００	５６２，０００	５６６，０００	５６，２００	７９０，０００	７９５，０００	７９，０００
３７２，０００	３７５，０００	３７，２００	５６６，０００	５７０，０００	５６，６００	７９５，０００	８００，０００	７９，５００
３７５，０００	３７８，０００	３７，５００	５７０，０００	５７４，０００	５７，０００	８００，０００	８０５，０００	８０，０００
３７８，０００	３８１，０００	３７，８００	５７４，０００	５７８，０００	５７，４００	８０５，０００	８１０，０００	８０，５００
３８１，０００	３８４，０００	３８，１００	５７８，０００	５８２，０００	５７，８００	８１０，０００	８１５，０００	８１，０００
３８４，０００	３８７，０００	３８，４００	５８２，０００	５８６，０００	５８，２００	８１５，０００	８２０，０００	８１，５００
３８７，０００	３９０，０００	３８，７００	５８６，０００	５９０，０００	５８，６００	８２０，０００	８２５，０００	８２，０００
３９０，０００	３９４，０００	３９，０００	５９０，０００	５９４，０００	５９，０００	８２５，０００	８３０，０００	８２，５００
３９４，０００	３９８，０００	３９，４００	５９４，０００	５９８，０００	５９，４００	８３０，０００	８３５，０００	８３，０００
３９８，０００	４０２，０００	３９，８００	５９８，０００	６０２，０００	５９，８００	８３５，０００	８４０，０００	８３，５００
４０２，０００	４０６，０００	４０，２００	６０２，０００	６０６，０００	６０，２００	８４０，０００	８４５，０００	８４，０００
４０６，０００	４１０，０００	４０，６００	６０６，０００	６１０，０００	６０，６００	８４５，０００	８５０，０００	８４，５００
４１０，０００	４１４，０００	４１，０００	６１０，０００	６１４，０００	６１，０００	８５０，０００	８５５，０００	８５，０００

（三）

課税山林所得金額		税額	課税山林所得金額		税額	課税山林所得金額		税額
以上	未満	税額	以上	未満	税額	以上	未満	税額
円	円	円	円	円	円	円	円	円
８５５，０００	８６０，０００	８５，５００	１，１０５，０００	１，１１０，０００	１１０，５００	１，３５５，０００	１，３６０，０００	１３５，５００
８６０，０００	８６５，０００	８６，０００	１，１１０，０００	１，１１５，０００	１１１，０００	１，３６０，０００	１，３６５，０００	１３６，０００
８６５，０００	８７０，０００	８６，５００	１，１１５，０００	１，１２０，０００	１１１，５００	１，３６５，０００	１，３７０，０００	１３６，５００
８７０，０００	８７５，０００	８７，０００	１，１２０，０００	１，１２５，０００	１１２，０００	１，３７０，０００	１，３７５，０００	１３７，０００
８７５，０００	８８０，０００	８７，５００	１，１２５，０００	１，１３０，０００	１１２，５００	１，３７５，０００	１，３８０，０００	１３７，５００
８８０，０００	８８５，０００	８８，０００	１，１３０，０００	１，１３５，０００	１１３，０００	１，３８０，０００	１，３８５，０００	１３８，０００
８８５，０００	８９０，０００	８８，５００	１，１３５，０００	１，１４０，０００	１１３，５００	１，３８５，０００	１，３９０，０００	１３８，５００
８９０，０００	８９５，０００	８９，０００	１，１４０，０００	１，１４５，０００	１１４，０００	１，３９０，０００	１，３９５，０００	１３９，０００
８９５，０００	９００，０００	８９，５００	１，１４５，０００	１，１５０，０００	１１４，５００	１，３９５，０００	１，４００，０００	１３９，５００
９００，０００	９０５，０００	９０，０００	１，１５０，０００	１，１５５，０００	１１５，０００	１，４００，０００	１，４０５，０００	１４０，０００
９０５，０００	９１０，０００	９０，５００	１，１５５，０００	１，１６０，０００	１１５，５００	１，４０５，０００	１，４１０，０００	１４０，５００
９１０，０００	９１５，０００	９１，０００	１，１６０，０００	１，１６５，０００	１１６，０００	１，４１０，０００	１，４１５，０００	１４１，０００
９１５，０００	９２０，０００	９１，５００	１，１６５，０００	１，１７０，０００	１１６，５００	１，４１５，０００	１，４２０，０００	１４１，５００
９２０，０００	９２５，０００	９２，０００	１，１７０，０００	１，１７５，０００	１１７，０００	１，４２０，０００	１，４２５，０００	１４２，０００
９２５，０００	９３０，０００	９２，５００	１，１７５，０００	１，１８０，０００	１１７，５００	１，４２５，０００	１，４３０，０００	１４２，５００
９３０，０００	９３５，０００	９３，０００	１，１８０，０００	１，１８５，０００	１１８，０００	１，４３０，０００	１，４３５，０００	１４３，０００
９３５，０００	９４０，０００	９３，５００	１，１８５，０００	１，１９０，０００	１１８，５００	１，４３５，０００	１，４４０，０００	１４３，５００
９４０，０００	９４５，０００	９４，０００	１，１９０，０００	１，１９５，０００	１１９，０００	１，４４０，０００	１，４４５，０００	１４４，０００
９４５，０００	９５０，０００	９４，５００	１，１９５，０００	１，２００，０００	１１９，５００	１，４４５，０００	１，４５０，０００	１４４，５００
９５０，０００	９５５，０００	９５，０００	１，２００，０００	１，２０５，０００	１２０，０００	１，４５０，０００	１，４５５，０００	１４５，０００
９５５，０００	９６０，０００	９５，５００	１，２０５，０００	１，２１０，０００	１２０，５００	１，４５５，０００	１，４６０，０００	１４５，５００
９６０，０００	９６５，０００	９６，０００	１，２１０，０００	１，２１５，０００	１２１，０００	１，４６０，０００	１，４６５，０００	１４６，０００
９６５，０００	９７０，０００	９６，５００	１，２１５，０００	１，２２０，０００	１２１，５００	１，４６５，０００	１，４７０，０００	１４６，５００
９７０，０００	９７５，０００	９７，０００	１，２２０，０００	１，２２５，０００	１２２，０００	１，４７０，０００	１，４７５，０００	１４７，０００
９７５，０００	９８０，０００	９７，５００	１，２２５，０００	１，２３０，０００	１２２，５００	１，４７５，０００	１，４８０，０００	１４７，５００
９８０，０００	９８５，０００	９８，０００	１，２３０，０００	１，２３５，０００	１２３，０００	１，４８０，０００	１，４８５，０００	１４８，０００
９８５，０００	９９０，０００	９８，５００	１，２３５，０００	１，２４０，０００	１２３，５００	１，４８５，０００	１，４９０，０００	１４８，５００
９９０，０００	９９５，０００	９９，０００	１，２４０，０００	１，２４５，０００	１２４，０００	１，４９０，０００	１，４９５，０００	１４９，０００
９９５，０００	１，０００，０００	９９，５００	１，２４５，０００	１，２５０，０００	１２４，５００	１，４９５，０００	１，５００，０００	１４９，５００
１，０００，０００	１，００５，０００	１００，０００	１，２５０，０００	１，２５５，０００	１２５，０００	１，５００，０００	１，５０５，０００	１５０，０００
１，００５，０００	１，０１０，０００	１００，５００	１，２５５，０００	１，２６０，０００	１２５，５００	１，５０５，０００	１，５１０，０００	１５０，５００
１，０１０，０００	１，０１５，０００	１０１，０００	１，２６０，０００	１，２６５，０００	１２６，０００	１，５１０，０００	１，５１５，０００	１５１，０００
１，０１５，０００	１，０２０，０００	１０１，５００	１，２６５，０００	１，２７０，０００	１２６，５００	１，５１５，０００	１，５２０，０００	１５１，５００
１，０２０，０００	１，０２５，０００	１０２，０００	１，２７０，０００	１，２７５，０００	１２７，０００	１，５２０，０００	１，５２５，０００	１５２，０００
１，０２５，０００	１，０３０，０００	１０２，５００	１，２７５，０００	１，２８０，０００	１２７，５００	１，５２５，０００	１，５３０，０００	１５２，５００
１，０３０，０００	１，０３５，０００	１０３，０００	１，２８０，０００	１，２８５，０００	１２８，０００	１，５３０，０００	１，５３５，０００	１５３，０００
１，０３５，０００	１，０４０，０００	１０３，５００	１，２８５，０００	１，２９０，０００	１２８，５００	１，５３５，０００	１，５４０，０００	１５３，５００
１，０４０，０００	１，０４５，０００	１０４，０００	１，２９０，０００	１，２９５，０００	１２９，０００	１，５４０，０００	１，５４５，０００	１５４，０００
１，０４５，０００	１，０５０，０００	１０４，５００	１，２９５，０００	１，３００，０００	１２９，５００	１，５４５，０００	１，５５０，０００	１５４，５００
１，０５０，０００	１，０５５，０００	１０５，０００	１，３００，０００	１，３０５，０００	１３０，０００	１，５５０，０００	１，５５５，０００	１５５，０００
１，０５５，０００	１，０６０，０００	１０５，５００	１，３０５，０００	１，３１０，０００	１３０，５００	１，５５５，０００	１，５６０，０００	１５５，５００
１，０６０，０００	１，０６５，０００	１０６，０００	１，３１０，０００	１，３１５，０００	１３１，０００	１，５６０，０００	１，５６５，０００	１５６，０００
１，０６５，０００	１，０７０，０００	１０６，５００	１，３１５，０００	１，３２０，０００	１３１，５００	１，５６５，０００	１，５７０，０００	１５６，５００
１，０７０，０００	１，０７５，０００	１０７，０００	１，３２０，０００	１，３２５，０００	１３２，０００	１，５７０，０００	１，５７５，０００	１５７，０００
１，０７５，０００	１，０８０，０００	１０７，５００	１，３２５，０００	１，３３０，０００	１３２，５００	１，５７５，０００	１，５８０，０００	１５７，５００
１，０８０，０００	１，０８５，０００	１０８，０００	１，３３０，０００	１，３３５，０００	１３３，０００	１，５８０，０００	１，５８５，０００	１５８，０００
１，０８５，０００	１，０９０，０００	１０８，５００	１，３３５，０００	１，３４０，０００	１３３，５００	１，５８５，０００	１，５９０，０００	１５８，５００
１，０９０，０００	１，０９５，０００	１０９，０００	１，３４０，０００	１，３４５，０００	１３４，０００	１，５９０，０００	１，５９５，０００	１５９，０００
１，０９５，０００	１，１００，０００	１０９，５００	１，３４５，０００	１，３５０，０００	１３４，５００	１，５９５，０００	１，６００，０００	１５９，５００
１，１００，０００	１，１０５，０００	１１０，０００	１，３５０，０００	１，３５５，０００	１３５，０００	１，６００，０００	１，６０５，０００	１６０，０００

（四）

課税山林所得金額		税額	課税山林所得金額		税額	課税山林所得金額		税額
以上	未満	税額	以上	未満	税額	以上	未満	税額
円	円	円	円	円	円	円	円
１，６０５，０００	１，６１０，０００	１６０，５００	１，８５５，０００	１，８６０，０００	１８５，５００	８，０００，０００	９，０００，０００	課税山林所得金額に１５％を乗じて算出した金額から２３５，０００円を控除した金額
１，６１０，０００	１，６１５，０００	１６１，０００	１，８６０，０００	１，８６５，０００	１８６，０００
１，６１５，０００	１，６２０，０００	１６１，５００	１，８６５，０００	１，８７０，０００	１８６，５００
１，６２０，０００	１，６２５，０００	１６２，０００	１，８７０，０００	１，８７５，０００	１８７，０００
１，６２５，０００	１，６３０，０００	１６２，５００	１，８７５，０００	１，８８０，０００	１８７，５００
１，６３０，０００	１，６３５，０００	１６３，０００	１，８８０，０００	１，８８５，０００	１８８，０００	９，０００，０００	１０，０００，０００	課税山林所得金額に１６．５％を乗じて算出した金額から３７０，０００円を控除した金額
１，６３５，０００	１，６４０，０００	１６３，５００	１，８８５，０００	１，８９０，０００	１８８，５００
１，６４０，０００	１，６４５，０００	１６４，０００	１，８９０，０００	１，８９５，０００	１８９，０００
１，６４５，０００	１，６５０，０００	１６４，５００	１，８９５，０００	１，９００，０００	１８９，５００
１，６５０，０００	１，６５５，０００	１６５，０００	１，９００，０００	１，９０５，０００	１９０，０００
１，６５５，０００	１，６６０，０００	１６５，５００	１，９０５，０００	１，９１０，０００	１９０，５００	１０，０００，０００	１２，０００，０００	課税山林所得金額に１７．２％を乗じて算出した金額から４４０，０００円を控除した金額
１，６６０，０００	１，６６５，０００	１６６，０００	１，９１０，０００	１，９１５，０００	１９１，０００
１，６６５，０００	１，６７０，０００	１６６，５００	１，９１５，０００	１，９２０，０００	１９１，５００
１，６７０，０００	１，６７５，０００	１６７，０００	１，９２０，０００	１，９２５，０００	１９２，０００
１，６７５，０００	１，６８０，０００	１６７，５００	１，９２５，０００	１，９３０，０００	１９２，５００
１，６８０，０００	１，６８５，０００	１６８，０００	１，９３０，０００	１，９３５，０００	１９３，０００	１２，０００，０００	１３，０００，０００	課税山林所得金額に１８．７％を乗じて算出した金額から６２０，０００円を控除した金額
１，６８５，０００	１，６９０，０００	１６８，５００	１，９３５，０００	１，９４０，０００	１９３，５００
１，６９０，０００	１，６９５，０００	１６９，０００	１，９４０，０００	１，９４５，０００	１９４，０００
１，６９５，０００	１，７００，０００	１６９，５００	１，９４５，０００	１，９５０，０００	１９４，５００
１，７００，０００	１，７０５，０００	１７０，０００	１，９５０，０００	１，９５５，０００	１９５，０００
１，７０５，０００	１，７１０，０００	１７０，５００	１，９５５，０００	１，９６０，０００	１９５，５００	１３，０００，０００	１５，０００，０００	課税山林所得金額に１９．５％を乗じて算出した金額から７２４，０００円を控除した金額
１，７１０，０００	１，７１５，０００	１７１，０００	１，９６０，０００	１，９６５，０００	１９６，０００
１，７１５，０００	１，７２０，０００	１７１，５００	１，９６５，０００	１，９７０，０００	１９６，５００
１，７２０，０００	１，７２５，０００	１７２，０００	１，９７０，０００	１，９７５，０００	１９７，０００
１，７２５，０００	１，７３０，０００	１７２，５００	１，９７５，０００	１，９８０，０００	１９７，５００
１，７３０，０００	１，７３５，０００	１７３，０００	１，９８０，０００	１，９８５，０００	１９８，０００	１５，０００，０００	１６，０００，０００	課税山林所得金額に２１．７％を乗じて算出した金額から１，０５４，０００円を控除した金額
１，７３５，０００	１，７４０，０００	１７３，５００	１，９８５，０００	１，９９０，０００	１９８，５００
１，７４０，０００	１，７４５，０００	１７４，０００	１，９９０，０００	１，９９５，０００	１９９，０００
１，７４５，０００	１，７５０，０００	１７４，５００	１，９９５，０００	２，０００，０００	１９９，５００
１，７５０，０００	１，７５５，０００	１７５，０００
１，７５５，０００	１，７６０，０００	１７５，５００	２，０００，０００	３，０００，０００	課税山林所得金額に１０．５％を乗じて算出した金額から１０，０００円を控除した金額	１６，０００，０００	１９，０００，０００	課税山林所得金額に２２．５％を乗じて算出した金額から１，１８２，０００円を控除した金額
１，７６０，０００	１，７６５，０００	１７６，０００
１，７６５，０００	１，７７０，０００	１７６，５００
１，７７０，０００	１，７７５，０００	１７７，０００
１，７７５，０００	１，７８０，０００	１７７，５００
１，７８０，０００	１，７８５，０００	１７８，０００	３，０００，０００	４，０００，０００	課税山林所得金額に１２％を乗じて算出した金額から５５，０００円を控除した金額	１９，０００，０００	２０，０００，０００	課税山林所得金額に２３．２％を乗じて算出した金額から１，３１５，０００円を控除した金額
１，７８５，０００	１，７９０，０００	１７８，５００
１，７９０，０００	１，７９５，０００	１７９，０００
１，７９５，０００	１，８００，０００	１７９，５００
１，８００，０００	１，８０５，０００	１８０，０００
１，８０５，０００	１，８１０，０００	１８０，５００	４，０００，０００	６，０００，０００	課税山林所得金額に１２．５％を乗じて算出した金額から７５，０００円を控除した金額	２０，０００，０００	２２，０００，０００	課税山林所得金額に２５．５％を乗じて算出した金額から１，７７５，０００円を控除した金額
１，８１０，０００	１，８１５，０００	１８１，０００
１，８１５，０００	１，８２０，０００	１８１，５００
１，８２０，０００	１，８２５，０００	１８２，０００
１，８２５，０００	１，８３０，０００	１８２，５００
１，８３０，０００	１，８３５，０００	１８３，０００	６，０００，０００	８，０００，０００	課税山林所得金額に１４．５％を乗じて算出した金額から１９５，０００円を控除した金額	２２，０００，０００	２５，０００，０００	課税山林所得金額に２６．５％を乗じて算出した金額から１，９９５，０００円を控除した金額
１，８３５，０００	１，８４０，０００	１８３，５００
１，８４０，０００	１，８４５，０００	１８４，０００
１，８４５，０００	１，８５０，０００	１８４，５００
１，８５０，０００	１，８５５，０００	１８５，０００

（五）

課税山林所得金額		税額	課税山林所得金額		税額	課税山林所得金額		税額
以上	未満	税額	以上	未満	税額	以上	未満	税額
円	円		円	円		円	円
２５，０００，０００	３０，０００，０００	課税山林所得金額に２９．７％を乗じて算出した金額から２，７９５，０００円を控除した金額	５０，０００，０００	６０，０００，０００	課税山林所得金額に４４％を乗じて算出した金額から８，３３５，０００円を控除した金額	２００，０００，０００	３００，０００，０００	課税山林所得金額に６５％を乗じて算出した金額から３３，８０５，０００円を控除した金額
３０，０００，０００	３５，０００，０００	課税山林所得金額に３３％を乗じて算出した金額から３，７８５，０００円を控除した金額	６０，０００，０００	７５，０００，０００	課税山林所得金額に４８．２％を乗じて算出した金額から１０，８５５，０００円を控除した金額	３００，０００，０００	４００，０００，０００	課税山林所得金額に７０％を乗じて算出した金額から４８，８０５，０００円を控除した金額
３５，０００，０００	４０，０００，０００	課税山林所得金額に３７％を乗じて算出した金額から５，１８５，０００円を控除した金額	７５，０００，０００	１００，０００，０００	課税山林所得金額に５１．２％を乗じて算出した金額から１３，１０５，０００円を控除した金額	４００，０００，０００円以上		課税山林所得金額に７５％を乗じて算出した金額から６８，８０５，０００円を控除した金額
４０，０００，０００	４５，０００，０００	課税山林所得金額に４０％を乗じて算出した金額から６，３８５，０００円を控除した金額	１００，０００，０００	１５０，０００，０００	課税山林所得金額に５６．２％を乗じて算出した金額から１８，１０５，０００円を控除した金額
４５，０００，０００	５０，０００，０００	課税山林所得金額に４１％を乗じて算出した金額から６，８３５，０００円を控除した金額	１５０，０００，０００	２００，０００，０００	課税山林所得金額に６０％を乗じて算出した金額から２３，８０５，０００円を控除した金額

（備考）課税山林所得金額に係る税額を求めるには、課税山林所得金額に応じ、「課税山林所得金額」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。

Supplementary Provisions, Appended Table 3

附則別表第三昭和４９年分の所得税に係る予定納税基準額の算出率の表

Rate to be applied to the amount of income tax on the taxable aggregate income and similar amount for 1973	Number of dependents and similar persons
	0 persons		1 person		2 persons		3 persons		4 persons		5 persons		6 persons		7 persons or more
	Taxable aggregate income and similar amount for 1973
	At least	Less than	At least	Less than	At least	Less than	At least	Less than	At least	Less than	At least	Less than	At least	Less than	At least	Less than
%	thousand yen	thousand yen	thousand yen	thousand yen	thousand yen	thousand yen	thousand yen	thousand yen	thousand yen	thousand yen	thousand yen	thousand yen	thousand yen	thousand yen	thousand yen	thousand yen
0	Less than 375 thousand yen		Less than 375 thousand yen		Less than 426 thousand yen		Less than 486 thousand yen		Less than 570 thousand yen		Less than 695 thousand yen		Less than 695 thousand yen		Less than 695 thousand yen
40													695	840	695	1,040
50									570	700	695	940	840	1,160	1,040	1,430
60							486	730	700	1,070	940	1,530	1,160	1,970	1,430	2,770
70					426	540	730	980	1,070	1,550	1,530	2,510	1,970	6,520	2,770	8,280
75					540	8,250	980	9,360	1,550	10,690	2,510	11,410	6,520	12,490	8,280	13,240
80	375	15,560	375	15,850	8,250	16,600	9,360	17,350	10,690	18,100	11,410	18,840	12,490	19,590	13,240	20,710
85	15,560	30,000	15,850	30,000	16,600	30,000	17,350	30,000	18,100	30,000	18,840	30,000	19,590	30,000	20,710	30,000

(Note) (i) This table applies to a person whose taxable aggregate income and similar amount for 1973 is less than 30,000,000 yen. (ii) The terms used in this table are as follows: (1) "Taxable aggregate income and similar amount for 1973" means the taxable aggregate income and similar amount prescribed in Article 6, paragraph (1), item (ii) (Special Provisions on the Calculation of the tax prepayment calculation base for Income Tax for 1974 and 1975) of the Supplementary Provisions. (2) "Number of dependents and similar persons" means the total number of relatives employed only by the Resident prescribed in Article 57, paragraph (3) (Special Provisions on Necessary Expenses Where There Is a Relative Engaged Exclusively in the Business, etc.) of the Former Act to whom the provisions of that paragraph were applied, Claimable Spouses to whom the provisions of Article 83 (Spousal Deduction) of the Former Act were applied and dependents to whom the provisions of Article 84 (Deduction for Dependents) of the Former Act were applied, with regard to income tax for 1973. (iii) For a person whose taxable aggregate income and similar amount for 1973 is 30,000,000 yen or more, the tax prepayment calculation base for income tax for 1974 is, without using this table, the amount arrived at when 1,500,000 yen is deducted from the amount set forth in Article 6, paragraph (1), item (i) of the Supplementary Provisions.

昭和４８年分の課税総所得金額等に係る所得税の額に乗ずべき率

扶養親族等の数

０人

１人

２人

３人

４人

５人

６人

７人以上

昭和４８年分の課税総所得金額等

以上

未満

以上

未満

以上

未満

以上

未満

以上

未満

以上

未満

以上

未満

以上

未満

％

千円

０

３７５千円未満

４２６千円未満

４８６千円未満

５７０千円未満

６９５千円未満

４０

６９５

８４０

６９５

１，０４０

５０

５７０

７００

６９５

９４０

８４０

１，１６０

１，０４０

１，４３０

６０

４８６

７３０

７００

１，０７０

９４０

１，５３０

１，１６０

１，９７０

１，４３０

２，７７０

７０

４２６

５４０

７３０

９８０

１，０７０

１，５５０

１，５３０

２，５１０

１，９７０

６，５２０

２，７７０

８，２８０

７５

５４０

８，２５０

９８０

９，３６０

１，５５０

１０，６９０

２，５１０

１１，４１０

６，５２０

１２，４９０

８，２８０

１３，２４０

８０

３７５

１５，５６０

３７５

１５，８５０

８，２５０

１６，６００

９，３６０

１７，３５０

１０，６９０

１８，１００

１１，４１０

１８，８４０

１２，４９０

１９，５９０

１３，２４０

２０，７１０

８５

１５，５６０

３０，０００

１５，８５０

３０，０００

１６，６００

３０，０００

１７，３５０

３０，０００

１８，１００

３０，０００

１８，８４０

３０，０００

１９，５９０

３０，０００

２０，７１０

３０，０００

（注）（一）　この表は、昭和４８年分の課税総所得金額等が３，０００万円未満である者について適用する表である。（二）　この表における用語については、次に定めるところによる。（１）　「昭和４８年分の課税総所得金額等」とは、附則第六条第一項第二号（昭和四十九年分及び昭和五十年分の所得税に係る予定納税基準額の計算の特例）に規定する課税総所得金額等をいう。（２）　「扶養親族等の数」とは、昭和４８年分の所得税につき旧法第五十七条第三項（事業に専従する親族がある場合の必要経費の特例等）の規定の適用を受けた同項に規定する事業専従者、旧法第八十三条（配偶者控除）の規定の適用を受けた控除対象配偶者及び旧法第八十四条（扶養控除）の規定の適用を受けた扶養親族の数の合計をいう。（三）　昭和４８年分の課税総所得金額等が３，０００万円以上である者については、この表によらず、附則第六条第一項第一号に掲げる金額から１５０万円を控除した金額が昭和４９年分の所得税に係る予定納税基準額である。

Supplementary Provisions, Appended Table 4

附則別表第四削除

削除 · deleted

削除

Supplementary Provisions, Appended Table 5

附則別表第五昭和４９年分の年末調整のための給与所得の源泉徴収税額表

(1)

Taxable salary income amount		Tax amount	Taxable salary income amount		Tax amount	Taxable salary income amount		Tax amount
At least	Less than	Tax amount	At least	Less than	Tax amount	At least	Less than	Tax amount
yen	yen	yen	yen	yen	yen	yen	yen	yen
Less than 1,000 yen		0	50,000	51,000	5,000	137,000	139,000	13,700
1,000	2,000	100	51,000	52,000	5,100	139,000	141,000	13,900
2,000	3,000	200	52,000	53,000	5,200	141,000	143,000	14,100
3,000	4,000	300	53,000	54,000	5,300	143,000	145,000	14,300
4,000	5,000	400	54,000	55,000	5,400	145,000	147,000	14,500
5,000	6,000	500	55,000	56,000	5,500	147,000	149,000	14,700
6,000	7,000	600	56,000	57,000	5,600	149,000	151,000	14,900
7,000	8,000	700	57,000	58,000	5,700	151,000	153,000	15,100
8,000	9,000	800	58,000	59,000	5,800	153,000	155,000	15,300
9,000	10,000	900	59,000	60,000	5,900	155,000	157,000	15,500
10,000	11,000	1,000	60,000	61,000	6,000	157,000	159,000	15,700
11,000	12,000	1,100	61,000	62,000	6,100	159,000	161,000	15,900
12,000	13,000	1,200	62,000	63,000	6,200	161,000	163,000	16,100
13,000	14,000	1,300	63,000	65,000	6,300	163,000	165,000	16,300
14,000	15,000	1,400	65,000	67,000	6,500	165,000	167,000	16,500
15,000	16,000	1,500	67,000	69,000	6,700	167,000	169,000	16,700
16,000	17,000	1,600	69,000	71,000	6,900	169,000	171,000	16,900
17,000	18,000	1,700	71,000	73,000	7,100	171,000	173,000	17,100
18,000	19,000	1,800	73,000	75,000	7,300	173,000	175,000	17,300
19,000	20,000	1,900	75,000	77,000	7,500	175,000	177,000	17,500
20,000	21,000	2,000	77,000	79,000	7,700	177,000	179,000	17,700
21,000	22,000	2,100	79,000	81,000	7,900	179,000	181,000	17,900
22,000	23,000	2,200	81,000	83,000	8,100	181,000	183,000	18,100
23,000	24,000	2,300	83,000	85,000	8,300	183,000	185,000	18,300
24,000	25,000	2,400	85,000	87,000	8,500	185,000	187,000	18,500
25,000	26,000	2,500	87,000	89,000	8,700	187,000	189,000	18,700
26,000	27,000	2,600	89,000	91,000	8,900	189,000	191,000	18,900
27,000	28,000	2,700	91,000	93,000	9,100	191,000	193,000	19,100
28,000	29,000	2,800	93,000	95,000	9,300	193,000	195,000	19,300
29,000	30,000	2,900	95,000	97,000	9,500	195,000	198,000	19,500
30,000	31,000	3,000	97,000	99,000	9,700	198,000	201,000	19,800
31,000	32,000	3,100	99,000	101,000	9,900	201,000	204,000	20,100
32,000	33,000	3,200	101,000	103,000	10,100	204,000	207,000	20,400
33,000	34,000	3,300	103,000	105,000	10,300	207,000	210,000	20,700
34,000	35,000	3,400	105,000	107,000	10,500	210,000	213,000	21,000
35,000	36,000	3,500	107,000	109,000	10,700	213,000	216,000	21,300
36,000	37,000	3,600	109,000	111,000	10,900	216,000	219,000	21,600
37,000	38,000	3,700	111,000	113,000	11,100	219,000	222,000	21,900
38,000	39,000	3,800	113,000	115,000	11,300	222,000	225,000	22,200
39,000	40,000	3,900	115,000	117,000	11,500	225,000	228,000	22,500
40,000	41,000	4,000	117,000	119,000	11,700	228,000	231,000	22,800
41,000	42,000	4,100	119,000	121,000	11,900	231,000	234,000	23,100
42,000	43,000	4,200	121,000	123,000	12,100	234,000	237,000	23,400
43,000	44,000	4,300	123,000	125,000	12,300	237,000	240,000	23,700
44,000	45,000	4,400	125,000	127,000	12,500	240,000	243,000	24,000
45,000	46,000	4,500	127,000	129,000	12,700	243,000	246,000	24,300
46,000	47,000	4,600	129,000	131,000	12,900	246,000	249,000	24,600
47,000	48,000	4,700	131,000	133,000	13,100	249,000	252,000	24,900
48,000	49,000	4,800	133,000	135,000	13,300	252,000	255,000	25,200
49,000	50,000	4,900	135,000	137,000	13,500	255,000	258,000	25,500

(2)

Taxable salary income amount		Tax amount	Taxable salary income amount		Tax amount	Taxable salary income amount		Tax amount
At least	Less than	Tax amount	At least	Less than	Tax amount	At least	Less than	Tax amount
yen	yen	yen	yen	yen	yen	yen	yen	yen
258,000	261,000	25,800	414,000	418,000	41,400	614,000	618,000	62,600
261,000	264,000	26,100	418,000	422,000	41,800	618,000	622,000	63,100
264,000	267,000	26,400	422,000	426,000	42,300	622,000	626,000	63,600
267,000	270,000	26,700	426,000	430,000	42,700	626,000	630,000	64,100
270,000	273,000	27,000	430,000	434,000	43,100	630,000	634,000	64,600
273,000	276,000	27,300	434,000	438,000	43,500	634,000	638,000	65,000
276,000	279,000	27,600	438,000	442,000	43,900	638,000	642,000	65,500
279,000	282,000	27,900	442,000	446,000	44,400	642,000	646,000	66,000
282,000	285,000	28,200	446,000	450,000	44,800	646,000	650,000	66,500
285,000	288,000	28,500	450,000	454,000	45,200	650,000	655,000	67,000
288,000	291,000	28,800	454,000	458,000	45,600	655,000	660,000	67,600
291,000	294,000	29,100	458,000	462,000	46,000	660,000	665,000	68,200
294,000	297,000	29,400	462,000	466,000	46,500	665,000	670,000	68,800
297,000	300,000	29,700	466,000	470,000	46,900	670,000	675,000	69,400
300,000	303,000	30,000	470,000	474,000	47,300	675,000	680,000	70,000
303,000	306,000	30,300	474,000	478,000	47,700	680,000	685,000	70,600
306,000	309,000	30,600	478,000	482,000	48,100	685,000	690,000	71,200
309,000	312,000	30,900	482,000	486,000	48,600	690,000	695,000	71,800
312,000	315,000	31,200	486,000	490,000	49,000	695,000	700,000	72,400
315,000	318,000	31,500	490,000	494,000	49,400	700,000	705,000	73,000
318,000	321,000	31,800	494,000	498,000	49,800	705,000	710,000	73,600
321,000	324,000	32,100	498,000	502,000	50,200	710,000	715,000	74,200
324,000	327,000	32,400	502,000	506,000	50,700	715,000	720,000	74,800
327,000	330,000	32,700	506,000	510,000	51,100	720,000	725,000	75,400
330,000	333,000	33,000	510,000	514,000	51,500	725,000	730,000	76,000
333,000	336,000	33,300	514,000	518,000	51,900	730,000	735,000	76,600
336,000	339,000	33,600	518,000	522,000	52,300	735,000	740,000	77,200
339,000	342,000	33,900	522,000	526,000	52,800	740,000	745,000	77,800
342,000	345,000	34,200	526,000	530,000	53,200	745,000	750,000	78,400
345,000	348,000	34,500	530,000	534,000	53,600	750,000	755,000	79,000
348,000	351,000	34,800	534,000	538,000	54,000	755,000	760,000	79,600
351,000	354,000	35,100	538,000	542,000	54,400	760,000	765,000	80,200
354,000	357,000	35,400	542,000	546,000	54,900	765,000	770,000	80,800
357,000	360,000	35,700	546,000	550,000	55,300	770,000	775,000	81,400
360,000	363,000	36,000	550,000	554,000	55,700	775,000	780,000	82,000
363,000	366,000	36,300	554,000	558,000	56,100	780,000	785,000	82,600
366,000	369,000	36,600	558,000	562,000	56,500	785,000	790,000	83,200
369,000	372,000	36,900	562,000	566,000	57,000	790,000	795,000	83,800
372,000	375,000	37,200	566,000	570,000	57,400	795,000	800,000	84,400
375,000	378,000	37,500	570,000	574,000	57,800	800,000	805,000	85,000
378,000	381,000	37,800	574,000	578,000	58,200	805,000	810,000	85,600
381,000	384,000	38,100	578,000	582,000	58,600	810,000	815,000	86,200
384,000	387,000	38,400	582,000	586,000	59,100	815,000	820,000	86,800
387,000	390,000	38,700	586,000	590,000	59,500	820,000	825,000	87,500
390,000	394,000	39,000	590,000	594,000	59,900	825,000	830,000	88,100
394,000	398,000	39,400	594,000	598,000	60,300	830,000	835,000	88,700
398,000	402,000	39,800	598,000	602,000	60,700	835,000	840,000	89,300
402,000	406,000	40,200	602,000	606,000	61,200	840,000	845,000	90,000
406,000	410,000	40,600	606,000	610,000	61,700	845,000	850,000	90,600
410,000	414,000	41,000	610,000	614,000	62,200	850,000	855,000	91,200

(3)

Taxable salary income amount		Tax amount	Taxable salary income amount		Tax amount	Taxable salary income amount		Tax amount
At least	Less than	Tax amount	At least	Less than	Tax amount	At least	Less than	Tax amount
yen	yen	yen	yen	yen	yen	yen	yen	yen
855,000	860,000	91,800	1,105,000	1,110,000	123,100	1,355,000	1,360,000	157,400
860,000	865,000	92,500	1,110,000	1,115,000	123,700	1,360,000	1,365,000	158,200
865,000	870,000	93,100	1,115,000	1,120,000	124,300	1,365,000	1,370,000	158,900
870,000	875,000	93,700	1,120,000	1,125,000	125,000	1,370,000	1,375,000	159,600
875,000	880,000	94,300	1,125,000	1,130,000	125,600	1,375,000	1,380,000	160,300
880,000	885,000	95,000	1,130,000	1,135,000	126,200	1,380,000	1,385,000	161,100
885,000	890,000	95,600	1,135,000	1,140,000	126,800	1,385,000	1,390,000	161,800
890,000	895,000	96,200	1,140,000	1,145,000	127,500	1,390,000	1,395,000	162,500
895,000	900,000	96,800	1,145,000	1,150,000	128,100	1,395,000	1,400,000	163,200
900,000	905,000	97,500	1,150,000	1,155,000	128,700	1,400,000	1,405,000	164,000
905,000	910,000	98,100	1,155,000	1,160,000	129,300	1,405,000	1,410,000	164,700
910,000	915,000	98,700	1,160,000	1,165,000	130,000	1,410,000	1,415,000	165,400
915,000	920,000	99,300	1,165,000	1,170,000	130,600	1,415,000	1,420,000	166,100
920,000	925,000	100,000	1,170,000	1,175,000	131,200	1,420,000	1,425,000	166,900
925,000	930,000	100,600	1,175,000	1,180,000	131,800	1,425,000	1,430,000	167,600
930,000	935,000	101,200	1,180,000	1,185,000	132,500	1,430,000	1,435,000	168,300
935,000	940,000	101,800	1,185,000	1,190,000	133,100	1,435,000	1,440,000	169,000
940,000	945,000	102,500	1,190,000	1,195,000	133,700	1,440,000	1,445,000	169,800
945,000	950,000	103,100	1,195,000	1,200,000	134,300	1,445,000	1,450,000	170,500
950,000	955,000	103,700	1,200,000	1,205,000	135,000	1,450,000	1,455,000	171,200
955,000	960,000	104,300	1,205,000	1,210,000	135,700	1,455,000	1,460,000	171,900
960,000	965,000	105,000	1,210,000	1,215,000	136,400	1,460,000	1,465,000	172,700
965,000	970,000	105,600	1,215,000	1,220,000	137,100	1,465,000	1,470,000	173,400
970,000	975,000	106,200	1,220,000	1,225,000	137,900	1,470,000	1,475,000	174,100
975,000	980,000	106,800	1,225,000	1,230,000	138,600	1,475,000	1,480,000	174,800
980,000	985,000	107,500	1,230,000	1,235,000	139,300	1,480,000	1,485,000	175,600
985,000	990,000	108,100	1,235,000	1,240,000	140,000	1,485,000	1,490,000	176,300
990,000	995,000	108,700	1,240,000	1,245,000	140,800	1,490,000	1,495,000	177,000
995,000	1,000,000	109,300	1,245,000	1,250,000	141,500	1,495,000	1,500,000	177,700
1,000,000	1,005,000	110,000	1,250,000	1,255,000	142,200	1,500,000	1,505,000	178,500
1,005,000	1,010,000	110,600	1,255,000	1,260,000	142,900	1,505,000	1,510,000	179,200
1,010,000	1,015,000	111,200	1,260,000	1,265,000	143,700	1,510,000	1,515,000	179,900
1,015,000	1,020,000	111,800	1,265,000	1,270,000	144,400	1,515,000	1,520,000	180,600
1,020,000	1,025,000	112,500	1,270,000	1,275,000	145,100	1,520,000	1,525,000	181,400
1,025,000	1,030,000	113,100	1,275,000	1,280,000	145,800	1,525,000	1,530,000	182,100
1,030,000	1,035,000	113,700	1,280,000	1,285,000	146,600	1,530,000	1,535,000	182,800
1,035,000	1,040,000	114,300	1,285,000	1,290,000	147,300	1,535,000	1,540,000	183,500
1,040,000	1,045,000	115,000	1,290,000	1,295,000	148,000	1,540,000	1,545,000	184,300
1,045,000	1,050,000	115,600	1,295,000	1,300,000	148,700	1,545,000	1,550,000	185,000
1,050,000	1,055,000	116,200	1,300,000	1,305,000	149,500	1,550,000	1,555,000	185,700
1,055,000	1,060,000	116,800	1,305,000	1,310,000	150,200	1,555,000	1,560,000	186,400
1,060,000	1,065,000	117,500	1,310,000	1,315,000	150,900	1,560,000	1,565,000	187,200
1,065,000	1,070,000	118,100	1,315,000	1,320,000	151,600	1,565,000	1,570,000	187,900
1,070,000	1,075,000	118,700	1,320,000	1,325,000	152,400	1,570,000	1,575,000	188,600
1,075,000	1,080,000	119,300	1,325,000	1,330,000	153,100	1,575,000	1,580,000	189,300
1,080,000	1,085,000	120,000	1,330,000	1,335,000	153,800	1,580,000	1,585,000	190,100
1,085,000	1,090,000	120,600	1,335,000	1,340,000	154,500	1,585,000	1,590,000	190,800
1,090,000	1,095,000	121,200	1,340,000	1,345,000	155,300	1,590,000	1,595,000	191,500
1,095,000	1,100,000	121,800	1,345,000	1,350,000	156,000	1,595,000	1,600,000	192,200
1,100,000	1,105,000	122,500	1,350,000	1,355,000	156,700	1,600,000	1,605,000	193,000

(4)

Taxable salary income amount		Tax amount	Taxable salary income amount		Tax amount	Taxable salary income amount		Tax amount
At least	Less than	Tax amount	At least	Less than	Tax amount	At least	Less than	Tax amount
yen	yen	yen	yen	yen	yen	yen	yen
1,605,000	1,610,000	193,700	1,830,000	1,835,000	227,900	2,600,000	3,000,000	The amount calculated by multiplying the taxable salary income amount by 19.5%, less 144,800 yen
1,610,000	1,615,000	194,500	1,835,000	1,840,000	228,700
1,615,000	1,620,000	195,200	1,840,000	1,845,000	229,600
1,620,000	1,625,000	196,000	1,845,000	1,850,000	230,400
1,625,000	1,630,000	196,700	1,850,000	1,855,000	231,200
1,630,000	1,635,000	197,500	1,855,000	1,860,000	232,000	3,000,000	3,200,000	The amount calculated by multiplying the taxable salary income amount by 21.7%, less 210,800 yen
1,635,000	1,640,000	198,200	1,860,000	1,865,000	232,900
1,640,000	1,645,000	199,000	1,865,000	1,870,000	233,700
1,645,000	1,650,000	199,700	1,870,000	1,875,000	234,500
1,650,000	1,655,000	200,500	1,875,000	1,880,000	235,300
1,655,000	1,660,000	201,200	1,880,000	1,885,000	236,200	3,200,000	3,800,000	The amount calculated by multiplying the taxable salary income amount by 22.5%, less 236,400 yen
1,660,000	1,665,000	202,000	1,885,000	1,890,000	237,000
1,665,000	1,670,000	202,700	1,890,000	1,895,000	237,800
1,670,000	1,675,000	203,500	1,895,000	1,900,000	238,600
1,675,000	1,680,000	204,200	1,900,000	1,905,000	239,500
1,680,000	1,685,000	205,000	1,905,000	1,910,000	240,300	3,800,000	4,000,000	The amount calculated by multiplying the taxable salary income amount by 23.2%, less 263,000 yen
1,685,000	1,690,000	205,700	1,910,000	1,915,000	241,100
1,690,000	1,695,000	206,500	1,915,000	1,920,000	241,900
1,695,000	1,700,000	207,200	1,920,000	1,925,000	242,800
1,700,000	1,705,000	208,000	1,925,000	1,930,000	243,600
1,705,000	1,710,000	208,700	1,930,000	1,935,000	244,400	4,000,000	4,400,000	The amount calculated by multiplying the taxable salary income amount by 25.5%, less 355,000 yen
1,710,000	1,715,000	209,500	1,935,000	1,940,000	245,200
1,715,000	1,720,000	210,200	1,940,000	1,945,000	246,100
1,720,000	1,725,000	211,000	1,945,000	1,950,000	246,900
1,725,000	1,730,000	211,700	1,950,000	1,955,000	247,700
1,730,000	1,735,000	212,500	1,955,000	1,960,000	248,500	4,400,000	5,000,000	The amount calculated by multiplying the taxable salary income amount by 26.5%, less 399,000 yen
1,735,000	1,740,000	213,200	1,960,000	1,965,000	249,400
1,740,000	1,745,000	214,000	1,965,000	1,970,000	250,200
1,745,000	1,750,000	214,700	1,970,000	1,975,000	251,000
1,750,000	1,755,000	215,500	1,975,000	1,980,000	251,800
1,755,000	1,760,000	216,200	1,980,000	1,985,000	252,700	5,000,000	6,000,000	The amount calculated by multiplying the taxable salary income amount by 29.7%, less 559,000 yen
1,760,000	1,765,000	217,000	1,985,000	1,990,000	253,500
1,765,000	1,770,000	217,700	1,990,000	1,995,000	254,300
1,770,000	1,775,000	218,500	1,995,000	2,000,000	255,100
1,775,000	1,780,000	219,200
1,780,000	1,785,000	220,000	2,000,000	2,400,000	The amount calculated by multiplying the taxable salary income amount by 17.2%, less 88,000 yen	6,000,000	6,247,000	The amount calculated by multiplying the taxable salary income amount by 33%, less 757,000 yen
1,785,000	1,790,000	220,700
1,790,000	1,795,000	221,500
1,795,000	1,800,000	222,200
1,800,000	1,805,000	223,000
1,805,000	1,810,000	223,800	2,400,000	2,600,000	The amount calculated by multiplying the taxable salary income amount by 18.7%, less 124,000 yen	6,247,000 yen		1,304,500 yen
1,810,000	1,815,000	224,600
1,815,000	1,820,000	225,400
1,820,000	1,825,000	226,300
1,825,000	1,830,000	227,100

(Note) In this table, "taxable salary income amount" means the amount obtained by deducting, from the amount of salary or other wage after the salary income deduction prescribed in Article 190, item (ii) (Year-End Adjustment) 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, the total of the amounts set forth in (a) through (d) of that item.

(Remarks) The tax amount is found as follows: (i) First, find the amount remaining after deducting the following amounts from the amount of salary or other wage after the salary income deduction in the attached table to this table, found using that attached table according to the amount of salary or other wage for the year: (1) if there are social insurance premiums deducted from the amount of salary or other wage for the year, that amount; (2) if there is an amount of social insurance premiums declared in a salary income earner's return for insurance premium deduction, that amount; (3) if there is an amount of small enterprise-based mutual aid premiums and similar payments (meaning small enterprise-based mutual aid premiums and similar payments prescribed in Article 75, paragraph (1) (Deduction for Small Enterprise-based Mutual Aid Premiums and Similar Payments) of the New Act) declared in a salary income earner's return for insurance premium deduction, that amount; (4) if there is an amount of life insurance premiums (meaning life insurance premiums prescribed in Article 76, paragraph (1) (Life Insurance Premium Deduction) of the New Act; the same applies hereinafter) declared in a salary income earner's return for insurance premium deduction, the amount set forth below for each of the following cases: (a) if the total of those life insurance premiums is up to 25,000 yen: that total; (b) if the total of those life insurance premiums exceeds 25,000 yen but is up to 50,000 yen: the sum of an amount equivalent to one-half of that total and 12,500 yen; (c) if the total of those life insurance premiums exceeds 50,000 yen but is up to 100,000 yen: the sum of an amount equivalent to one-quarter of that total and 25,000 yen; (d) if the total of those life insurance premiums exceeds 100,000 yen: 50,000 yen; (5) if there is an amount of casualty insurance premiums (meaning casualty insurance premiums prescribed in Article 77, paragraph (1) (Casualty Insurance Premium Deduction) of the New Act; the same applies hereinafter) declared in a salary income earner's return for insurance premium deduction, the amount set forth below for each of the following cases: (a) if all of those casualty insurance premiums relate to contracts prescribed in Article 77, paragraph (1), item (i) of the New Act (referred to as "short-term contracts" in (c)): the amount set forth below for each of the following cases: (A) if the total of those casualty insurance premiums is up to 2,000 yen: that total; (B) if the total of those casualty insurance premiums exceeds 2,000 yen but is up to 4,000 yen: the sum of an amount equivalent to one-half of that total and 1,000 yen; (C) if the total of those casualty insurance premiums exceeds 4,000 yen: 3,000 yen; (b) if all of those casualty insurance premiums relate to contracts prescribed in Article 77, paragraph (1), item (ii) of the New Act (referred to as "long-term contracts" in (c)): the amount set forth below for each of the following cases: (A) if the total of those casualty insurance premiums is up to 10,000 yen: that total; (B) if the total of those casualty insurance premiums exceeds 10,000 yen but is up to 20,000 yen: the sum of an amount equivalent to one-half of that total and 5,000 yen; (C) if the total of those casualty insurance premiums exceeds 20,000 yen: 15,000 yen; (c) if those casualty insurance premiums include both premiums relating to short-term contracts and premiums relating to long-term contracts: the amount set forth below for each of the following cases: (A) if the sum of the amount found in accordance with (a) for the premiums relating to short-term contracts and the amount found in accordance with (b) for the premiums relating to long-term contracts is up to 15,000 yen: that sum; (B) if the sum referred to in (A) exceeds 15,000 yen: 15,000 yen. (ii) If the salary income earner's return for deduction for Dependents, etc. states that the Resident is a Person with a Disability, an elderly person, a widow or a working student (if the working student is a person set forth in Article 2, paragraph (1), item (xxxii), (b) or (c) (Definitions) of the New Act, where, in addition to that declaration stating that the Resident is a working student, the documents prescribed in Article 194, paragraph (3) (Salary Income Earner's Return for Deduction for Dependents, etc.) of the New Act have been submitted or presented), find the amount remaining after deducting from the amount found under (i) 152,500 yen (or 227,500 yen, if the declaration states that the Resident is a Person with a Particular Disability) for each of these categories that applies, and, if that declaration states that there is a Person with a Disability among the Resident's dependents and similar persons, 152,500 yen (or 227,500 yen, if the declaration states that the person is a Person with a Particular Disability) for each such Person with a Disability. (iii) Next, from the amount found under (i) and (ii), (1) if there is a Claimable Spouse declared in the salary income earner's return for deduction for Dependents, etc., (a) where there are dependents declared in that declaration, deduct the total of the amount of the spousal deduction, the amount of the deduction for Dependents under Article 84, paragraphs (1) and (2) (Deduction for Dependents) of the New Act as replaced pursuant to the provisions of Article 3, paragraph (2) of the Supplementary Provisions, and the amount of the basic personal exemption; (b) where there are no dependents declared in that declaration, deduct the total of the amount of the spousal deduction and the amount of the basic personal exemption; (2) if there is no Claimable Spouse declared in the salary income earner's return for deduction for Dependents, etc., (a) where there are dependents declared in that declaration, deduct the total of the amount of the deduction for Dependents under Article 84, paragraphs (1) and (2) of the New Act as replaced pursuant to the provisions of Article 3, paragraph (2) of the Supplementary Provisions and the amount of the basic personal exemption; (b) where there are no dependents declared in that declaration, deduct the amount of the basic personal exemption; and find the remaining amount in each case. (iv) Find the applicable row of the "Taxable salary income amount" column according to the remaining amount found under (iii); the amount stated in the "Tax amount" column of that row is the tax amount sought. (v) Where the tax amount is found in accordance with (i) through (iv), if the remaining amount found under (iii) of a Resident whose remaining amount is 2,000,000 yen or more includes a fraction of less than 1,000 yen, the amount obtained by discarding that fraction is deemed to be the remaining amount, and if the tax amount of that Resident includes a fraction of less than 100 yen, the amount obtained by discarding that fraction is the tax amount sought.

Attached Table to Appended Table V of the Supplementary Provisions

(1)

Amount of salary or other wage		Amount of salary or other wage after the salary income deduction	Amount of salary or other wage		Amount of salary or other wage after the salary income deduction	Amount of salary or other wage		Amount of salary or other wage after the salary income deduction
At least	Less than		At least	Less than		At least	Less than
yen	yen	yen	yen	yen	yen	yen	yen	yen
Less than 438,500 yen		0	1,330,000	1,332,000	864,500	1,430,000	1,432,000	929,500
			1,332,000	1,334,000	865,800	1,432,000	1,434,000	930,800
			1,334,000	1,336,000	867,100	1,434,000	1,436,000	932,100
			1,336,000	1,338,000	868,400	1,436,000	1,438,000	933,400
			1,338,000	1,340,000	869,700	1,438,000	1,440,000	934,700
438,500	1,250,000	The amount of salary or other wage less 437,500 yen	1,340,000	1,342,000	871,000	1,440,000	1,442,000	936,000
			1,342,000	1,344,000	872,300	1,442,000	1,444,000	937,300
			1,344,000	1,346,000	873,600	1,444,000	1,446,000	938,600
			1,346,000	1,348,000	874,900	1,446,000	1,448,000	939,900
			1,348,000	1,350,000	876,200	1,448,000	1,450,000	941,200
1,250,000	1,252,000	812,500	1,350,000	1,352,000	877,500	1,450,000	1,452,000	942,500
1,252,000	1,254,000	813,800	1,352,000	1,354,000	878,800	1,452,000	1,454,000	943,800
1,254,000	1,256,000	815,100	1,354,000	1,356,000	880,100	1,454,000	1,456,000	945,100
1,256,000	1,258,000	816,400	1,356,000	1,358,000	881,400	1,456,000	1,458,000	946,400
1,258,000	1,260,000	817,700	1,358,000	1,360,000	882,700	1,458,000	1,460,000	947,700
1,260,000	1,262,000	819,000	1,360,000	1,362,000	884,000	1,460,000	1,462,000	949,000
1,262,000	1,264,000	820,300	1,362,000	1,364,000	885,300	1,462,000	1,464,000	950,300
1,264,000	1,266,000	821,600	1,364,000	1,366,000	886,600	1,464,000	1,466,000	951,600
1,266,000	1,268,000	822,900	1,366,000	1,368,000	887,900	1,466,000	1,468,000	952,900
1,268,000	1,270,000	824,200	1,368,000	1,370,000	889,200	1,468,000	1,470,000	954,200
1,270,000	1,272,000	825,500	1,370,000	1,372,000	890,500	1,470,000	1,472,000	955,500
1,272,000	1,274,000	826,800	1,372,000	1,374,000	891,800	1,472,000	1,474,000	956,800
1,274,000	1,276,000	828,100	1,374,000	1,376,000	893,100	1,474,000	1,476,000	958,100
1,276,000	1,278,000	829,400	1,376,000	1,378,000	894,400	1,476,000	1,478,000	959,400
1,278,000	1,280,000	830,700	1,378,000	1,380,000	895,700	1,478,000	1,480,000	960,700
1,280,000	1,282,000	832,000	1,380,000	1,382,000	897,000	1,480,000	1,482,000	962,000
1,282,000	1,284,000	833,300	1,382,000	1,384,000	898,300	1,482,000	1,484,000	963,300
1,284,000	1,286,000	834,600	1,384,000	1,386,000	899,600	1,484,000	1,486,000	964,600
1,286,000	1,288,000	835,900	1,386,000	1,388,000	900,900	1,486,000	1,488,000	965,900
1,288,000	1,290,000	837,200	1,388,000	1,390,000	902,200	1,488,000	1,490,000	967,200
1,290,000	1,292,000	838,500	1,390,000	1,392,000	903,500	1,490,000	1,492,000	968,500
1,292,000	1,294,000	839,800	1,392,000	1,394,000	904,800	1,492,000	1,494,000	969,800
1,294,000	1,296,000	841,100	1,394,000	1,396,000	906,100	1,494,000	1,496,000	971,100
1,296,000	1,298,000	842,400	1,396,000	1,398,000	907,400	1,496,000	1,498,000	972,400
1,298,000	1,300,000	843,700	1,398,000	1,400,000	908,700	1,498,000	1,500,000	973,700
1,300,000	1,302,000	845,000	1,400,000	1,402,000	910,000	1,500,000	1,502,000	975,000
1,302,000	1,304,000	846,300	1,402,000	1,404,000	911,300	1,502,000	1,504,000	976,500
1,304,000	1,306,000	847,600	1,404,000	1,406,000	912,600	1,504,000	1,506,000	978,000
1,306,000	1,308,000	848,900	1,406,000	1,408,000	913,900	1,506,000	1,508,000	979,500
1,308,000	1,310,000	850,200	1,408,000	1,410,000	915,200	1,508,000	1,510,000	981,000
1,310,000	1,312,000	851,500	1,410,000	1,412,000	916,500	1,510,000	1,512,000	982,500
1,312,000	1,314,000	852,800	1,412,000	1,414,000	917,800	1,512,000	1,514,000	984,000
1,314,000	1,316,000	854,100	1,414,000	1,416,000	919,100	1,514,000	1,516,000	985,500
1,316,000	1,318,000	855,400	1,416,000	1,418,000	920,400	1,516,000	1,518,000	987,000
1,318,000	1,320,000	856,700	1,418,000	1,420,000	921,700	1,518,000	1,520,000	988,500
1,320,000	1,322,000	858,000	1,420,000	1,422,000	923,000	1,520,000	1,522,000	990,000
1,322,000	1,324,000	859,300	1,422,000	1,424,000	924,300	1,522,000	1,524,000	991,500
1,324,000	1,326,000	860,600	1,424,000	1,426,000	925,600	1,524,000	1,526,000	993,000
1,326,000	1,328,000	861,900	1,426,000	1,428,000	926,900	1,526,000	1,528,000	994,500
1,328,000	1,330,000	863,200	1,428,000	1,430,000	928,200	1,528,000	1,530,000	996,000

(2)

Amount of salary or other wage		Amount of salary or other wage after the salary income deduction	Amount of salary or other wage		Amount of salary or other wage after the salary income deduction	Amount of salary or other wage		Amount of salary or other wage after the salary income deduction
At least	Less than		At least	Less than		At least	Less than
yen	yen	yen	yen	yen	yen	yen	yen	yen
1,530,000	1,532,000	997,500	1,630,000	1,632,000	1,072,500	1,730,000	1,732,000	1,147,500
1,532,000	1,534,000	999,000	1,632,000	1,634,000	1,074,000	1,732,000	1,734,000	1,149,000
1,534,000	1,536,000	1,000,500	1,634,000	1,636,000	1,075,500	1,734,000	1,736,000	1,150,500
1,536,000	1,538,000	1,002,000	1,636,000	1,638,000	1,077,000	1,736,000	1,738,000	1,152,000
1,538,000	1,540,000	1,003,500	1,638,000	1,640,000	1,078,500	1,738,000	1,740,000	1,153,500
1,540,000	1,542,000	1,005,000	1,640,000	1,642,000	1,080,000	1,740,000	1,742,000	1,155,000
1,542,000	1,544,000	1,006,500	1,642,000	1,644,000	1,081,500	1,742,000	1,744,000	1,156,500
1,544,000	1,546,000	1,008,000	1,644,000	1,646,000	1,083,000	1,744,000	1,746,000	1,158,000
1,546,000	1,548,000	1,009,500	1,646,000	1,648,000	1,084,500	1,746,000	1,748,000	1,159,500
1,548,000	1,550,000	1,011,000	1,648,000	1,650,000	1,086,000	1,748,000	1,750,000	1,161,000
1,550,000	1,552,000	1,012,500	1,650,000	1,652,000	1,087,500	1,750,000	1,752,000	1,162,500
1,552,000	1,554,000	1,014,000	1,652,000	1,654,000	1,089,000	1,752,000	1,754,000	1,164,000
1,554,000	1,556,000	1,015,500	1,654,000	1,656,000	1,090,500	1,754,000	1,756,000	1,165,500
1,556,000	1,558,000	1,017,000	1,656,000	1,658,000	1,092,000	1,756,000	1,758,000	1,167,000
1,558,000	1,560,000	1,018,500	1,658,000	1,660,000	1,093,500	1,758,000	1,760,000	1,168,500
1,560,000	1,562,000	1,020,000	1,660,000	1,662,000	1,095,000	1,760,000	1,762,000	1,170,000
1,562,000	1,564,000	1,021,500	1,662,000	1,664,000	1,096,500	1,762,000	1,764,000	1,171,500
1,564,000	1,566,000	1,023,000	1,664,000	1,666,000	1,098,000	1,764,000	1,766,000	1,173,000
1,566,000	1,568,000	1,024,500	1,666,000	1,668,000	1,099,500	1,766,000	1,768,000	1,174,500
1,568,000	1,570,000	1,026,000	1,668,000	1,670,000	1,101,000	1,768,000	1,770,000	1,176,000
1,570,000	1,572,000	1,027,500	1,670,000	1,672,000	1,102,500	1,770,000	1,772,000	1,177,500
1,572,000	1,574,000	1,029,000	1,672,000	1,674,000	1,104,000	1,772,000	1,774,000	1,179,000
1,574,000	1,576,000	1,030,500	1,674,000	1,676,000	1,105,500	1,774,000	1,776,000	1,180,500
1,576,000	1,578,000	1,032,000	1,676,000	1,678,000	1,107,000	1,776,000	1,778,000	1,182,000
1,578,000	1,580,000	1,033,500	1,678,000	1,680,000	1,108,500	1,778,000	1,780,000	1,183,500
1,580,000	1,582,000	1,035,000	1,680,000	1,682,000	1,110,000	1,780,000	1,782,000	1,185,000
1,582,000	1,584,000	1,036,500	1,682,000	1,684,000	1,111,500	1,782,000	1,784,000	1,186,500
1,584,000	1,586,000	1,038,000	1,684,000	1,686,000	1,113,000	1,784,000	1,786,000	1,188,000
1,586,000	1,588,000	1,039,500	1,686,000	1,688,000	1,114,500	1,786,000	1,788,000	1,189,500
1,588,000	1,590,000	1,041,000	1,688,000	1,690,000	1,116,000	1,788,000	1,790,000	1,191,000
1,590,000	1,592,000	1,042,500	1,690,000	1,692,000	1,117,500	1,790,000	1,792,000	1,192,500
1,592,000	1,594,000	1,044,000	1,692,000	1,694,000	1,119,000	1,792,000	1,794,000	1,194,000
1,594,000	1,596,000	1,045,500	1,694,000	1,696,000	1,120,500	1,794,000	1,796,000	1,195,500
1,596,000	1,598,000	1,047,000	1,696,000	1,698,000	1,122,000	1,796,000	1,798,000	1,197,000
1,598,000	1,600,000	1,048,500	1,698,000	1,700,000	1,123,500	1,798,000	1,800,000	1,198,500
1,600,000	1,602,000	1,050,000	1,700,000	1,702,000	1,125,000	1,800,000	1,802,000	1,200,000
1,602,000	1,604,000	1,051,500	1,702,000	1,704,000	1,126,500	1,802,000	1,804,000	1,201,500
1,604,000	1,606,000	1,053,000	1,704,000	1,706,000	1,128,000	1,804,000	1,806,000	1,203,000
1,606,000	1,608,000	1,054,500	1,706,000	1,708,000	1,129,500	1,806,000	1,808,000	1,204,500
1,608,000	1,610,000	1,056,000	1,708,000	1,710,000	1,131,000	1,808,000	1,810,000	1,206,000
1,610,000	1,612,000	1,057,500	1,710,000	1,712,000	1,132,500	1,810,000	1,812,000	1,207,500
1,612,000	1,614,000	1,059,000	1,712,000	1,714,000	1,134,000	1,812,000	1,814,000	1,209,000
1,614,000	1,616,000	1,060,500	1,714,000	1,716,000	1,135,500	1,814,000	1,816,000	1,210,500
1,616,000	1,618,000	1,062,000	1,716,000	1,718,000	1,137,000	1,816,000	1,818,000	1,212,000
1,618,000	1,620,000	1,063,500	1,718,000	1,720,000	1,138,500	1,818,000	1,820,000	1,213,500
1,620,000	1,622,000	1,065,000	1,720,000	1,722,000	1,140,000	1,820,000	1,822,000	1,215,000
1,622,000	1,624,000	1,066,500	1,722,000	1,724,000	1,141,500	1,822,000	1,824,000	1,216,500
1,624,000	1,626,000	1,068,000	1,724,000	1,726,000	1,143,000	1,824,000	1,826,000	1,218,000
1,626,000	1,628,000	1,069,500	1,726,000	1,728,000	1,144,500	1,826,000	1,828,000	1,219,500
1,628,000	1,630,000	1,071,000	1,728,000	1,730,000	1,146,000	1,828,000	1,830,000	1,221,000

(3)

Amount of salary or other wage		Amount of salary or other wage after the salary income deduction	Amount of salary or other wage		Amount of salary or other wage after the salary income deduction	Amount of salary or other wage		Amount of salary or other wage after the salary income deduction
At least	Less than		At least	Less than		At least	Less than
yen	yen	yen	yen	yen	yen	yen	yen	yen
1,830,000	1,832,000	1,222,500	1,930,000	1,932,000	1,297,500	2,030,000	2,032,000	1,372,500
1,832,000	1,834,000	1,224,000	1,932,000	1,934,000	1,299,000	2,032,000	2,034,000	1,374,000
1,834,000	1,836,000	1,225,500	1,934,000	1,936,000	1,300,500	2,034,000	2,036,000	1,375,500
1,836,000	1,838,000	1,227,000	1,936,000	1,938,000	1,302,000	2,036,000	2,038,000	1,377,000
1,838,000	1,840,000	1,228,500	1,938,000	1,940,000	1,303,500	2,038,000	2,040,000	1,378,500
1,840,000	1,842,000	1,230,000	1,940,000	1,942,000	1,305,000	2,040,000	2,042,000	1,380,000
1,842,000	1,844,000	1,231,500	1,942,000	1,944,000	1,306,500	2,042,000	2,044,000	1,381,500
1,844,000	1,846,000	1,233,000	1,944,000	1,946,000	1,308,000	2,044,000	2,046,000	1,383,000
1,846,000	1,848,000	1,234,500	1,946,000	1,948,000	1,309,500	2,046,000	2,048,000	1,384,500
1,848,000	1,850,000	1,236,000	1,948,000	1,950,000	1,311,000	2,048,000	2,050,000	1,386,000
1,850,000	1,852,000	1,237,500	1,950,000	1,952,000	1,312,500	2,050,000	2,052,000	1,387,500
1,852,000	1,854,000	1,239,000	1,952,000	1,954,000	1,314,000	2,052,000	2,054,000	1,389,000
1,854,000	1,856,000	1,240,500	1,954,000	1,956,000	1,315,500	2,054,000	2,056,000	1,390,500
1,856,000	1,858,000	1,242,000	1,956,000	1,958,000	1,317,000	2,056,000	2,058,000	1,392,000
1,858,000	1,860,000	1,243,500	1,958,000	1,960,000	1,318,500	2,058,000	2,060,000	1,393,500
1,860,000	1,862,000	1,245,000	1,960,000	1,962,000	1,320,000	2,060,000	2,062,000	1,395,000
1,862,000	1,864,000	1,246,500	1,962,000	1,964,000	1,321,500	2,062,000	2,064,000	1,396,500
1,864,000	1,866,000	1,248,000	1,964,000	1,966,000	1,323,000	2,064,000	2,066,000	1,398,000
1,866,000	1,868,000	1,249,500	1,966,000	1,968,000	1,324,500	2,066,000	2,068,000	1,399,500
1,868,000	1,870,000	1,251,000	1,968,000	1,970,000	1,326,000	2,068,000	2,070,000	1,401,000
1,870,000	1,872,000	1,252,500	1,970,000	1,972,000	1,327,500	2,070,000	2,072,000	1,402,500
1,872,000	1,874,000	1,254,000	1,972,000	1,974,000	1,329,000	2,072,000	2,074,000	1,404,000
1,874,000	1,876,000	1,255,500	1,974,000	1,976,000	1,330,500	2,074,000	2,076,000	1,405,500
1,876,000	1,878,000	1,257,000	1,976,000	1,978,000	1,332,000	2,076,000	2,078,000	1,407,000
1,878,000	1,880,000	1,258,500	1,978,000	1,980,000	1,333,500	2,078,000	2,080,000	1,408,500
1,880,000	1,882,000	1,260,000	1,980,000	1,982,000	1,335,000	2,080,000	2,082,000	1,410,000
1,882,000	1,884,000	1,261,500	1,982,000	1,984,000	1,336,500	2,082,000	2,084,000	1,411,500
1,884,000	1,886,000	1,263,000	1,984,000	1,986,000	1,338,000	2,084,000	2,086,000	1,413,000
1,886,000	1,888,000	1,264,500	1,986,000	1,988,000	1,339,500	2,086,000	2,088,000	1,414,500
1,888,000	1,890,000	1,266,000	1,988,000	1,990,000	1,341,000	2,088,000	2,090,000	1,416,000
1,890,000	1,892,000	1,267,500	1,990,000	1,992,000	1,342,500	2,090,000	2,092,000	1,417,500
1,892,000	1,894,000	1,269,000	1,992,000	1,994,000	1,344,000	2,092,000	2,094,000	1,419,000
1,894,000	1,896,000	1,270,500	1,994,000	1,996,000	1,345,500	2,094,000	2,096,000	1,420,500
1,896,000	1,898,000	1,272,000	1,996,000	1,998,000	1,347,000	2,096,000	2,098,000	1,422,000
1,898,000	1,900,000	1,273,500	1,998,000	2,000,000	1,348,500	2,098,000	2,100,000	1,423,500
1,900,000	1,902,000	1,275,000	2,000,000	2,002,000	1,350,000	2,100,000	2,102,000	1,425,000
1,902,000	1,904,000	1,276,500	2,002,000	2,004,000	1,351,500	2,102,000	2,104,000	1,426,500
1,904,000	1,906,000	1,278,000	2,004,000	2,006,000	1,353,000	2,104,000	2,106,000	1,428,000
1,906,000	1,908,000	1,279,500	2,006,000	2,008,000	1,354,500	2,106,000	2,108,000	1,429,500
1,908,000	1,910,000	1,281,000	2,008,000	2,010,000	1,356,000	2,108,000	2,110,000	1,431,000
1,910,000	1,912,000	1,282,500	2,010,000	2,012,000	1,357,500	2,110,000	2,112,000	1,432,500
1,912,000	1,914,000	1,284,000	2,012,000	2,014,000	1,359,000	2,112,000	2,114,000	1,434,000
1,914,000	1,916,000	1,285,500	2,014,000	2,016,000	1,360,500	2,114,000	2,116,000	1,435,500
1,916,000	1,918,000	1,287,000	2,016,000	2,018,000	1,362,000	2,116,000	2,118,000	1,437,000
1,918,000	1,920,000	1,288,500	2,018,000	2,020,000	1,363,500	2,118,000	2,120,000	1,438,500
1,920,000	1,922,000	1,290,000	2,020,000	2,022,000	1,365,000	2,120,000	2,122,000	1,440,000
1,922,000	1,924,000	1,291,500	2,022,000	2,024,000	1,366,500	2,122,000	2,124,000	1,441,500
1,924,000	1,926,000	1,293,000	2,024,000	2,026,000	1,368,000	2,124,000	2,126,000	1,443,000
1,926,000	1,928,000	1,294,500	2,026,000	2,028,000	1,369,500	2,126,000	2,128,000	1,444,500
1,928,000	1,930,000	1,296,000	2,028,000	2,030,000	1,371,000	2,128,000	2,130,000	1,446,000

(4)

Amount of salary or other wage		Amount of salary or other wage after the salary income deduction	Amount of salary or other wage		Amount of salary or other wage after the salary income deduction	Amount of salary or other wage		Amount of salary or other wage after the salary income deduction
At least	Less than		At least	Less than		At least	Less than
yen	yen	yen	yen	yen	yen	yen	yen	yen
2,130,000	2,132,000	1,447,500	2,230,000	2,232,000	1,522,500	2,330,000	2,332,000	1,597,500
2,132,000	2,134,000	1,449,000	2,232,000	2,234,000	1,524,000	2,332,000	2,334,000	1,599,000
2,134,000	2,136,000	1,450,500	2,234,000	2,236,000	1,525,500	2,334,000	2,336,000	1,600,500
2,136,000	2,138,000	1,452,000	2,236,000	2,238,000	1,527,000	2,336,000	2,338,000	1,602,000
2,138,000	2,140,000	1,453,500	2,238,000	2,240,000	1,528,500	2,338,000	2,340,000	1,603,500
2,140,000	2,142,000	1,455,000	2,240,000	2,242,000	1,530,000	2,340,000	2,342,000	1,605,000
2,142,000	2,144,000	1,456,500	2,242,000	2,244,000	1,531,500	2,342,000	2,344,000	1,606,500
2,144,000	2,146,000	1,458,000	2,244,000	2,246,000	1,533,000	2,344,000	2,346,000	1,608,000
2,146,000	2,148,000	1,459,500	2,246,000	2,248,000	1,534,500	2,346,000	2,348,000	1,609,500
2,148,000	2,150,000	1,461,000	2,248,000	2,250,000	1,536,000	2,348,000	2,350,000	1,611,000
2,150,000	2,152,000	1,462,500	2,250,000	2,252,000	1,537,500	2,350,000	2,352,000	1,612,500
2,152,000	2,154,000	1,464,000	2,252,000	2,254,000	1,539,000	2,352,000	2,354,000	1,614,000
2,154,000	2,156,000	1,465,500	2,254,000	2,256,000	1,540,500	2,354,000	2,356,000	1,615,500
2,156,000	2,158,000	1,467,000	2,256,000	2,258,000	1,542,000	2,356,000	2,358,000	1,617,000
2,158,000	2,160,000	1,468,500	2,258,000	2,260,000	1,543,500	2,358,000	2,360,000	1,618,500
2,160,000	2,162,000	1,470,000	2,260,000	2,262,000	1,545,000	2,360,000	2,362,000	1,620,000
2,162,000	2,164,000	1,471,500	2,262,000	2,264,000	1,546,500	2,362,000	2,364,000	1,621,500
2,164,000	2,166,000	1,473,000	2,264,000	2,266,000	1,548,000	2,364,000	2,366,000	1,623,000
2,166,000	2,168,000	1,474,500	2,266,000	2,268,000	1,549,500	2,366,000	2,368,000	1,624,500
2,168,000	2,170,000	1,476,000	2,268,000	2,270,000	1,551,000	2,368,000	2,370,000	1,626,000
2,170,000	2,172,000	1,477,500	2,270,000	2,272,000	1,552,500	2,370,000	2,372,000	1,627,500
2,172,000	2,174,000	1,479,000	2,272,000	2,274,000	1,554,000	2,372,000	2,374,000	1,629,000
2,174,000	2,176,000	1,480,500	2,274,000	2,276,000	1,555,500	2,374,000	2,376,000	1,630,500
2,176,000	2,178,000	1,482,000	2,276,000	2,278,000	1,557,000	2,376,000	2,378,000	1,632,000
2,178,000	2,180,000	1,483,500	2,278,000	2,280,000	1,558,500	2,378,000	2,380,000	1,633,500
2,180,000	2,182,000	1,485,000	2,280,000	2,282,000	1,560,000	2,380,000	2,382,000	1,635,000
2,182,000	2,184,000	1,486,500	2,282,000	2,284,000	1,561,500	2,382,000	2,384,000	1,636,500
2,184,000	2,186,000	1,488,000	2,284,000	2,286,000	1,563,000	2,384,000	2,386,000	1,638,000
2,186,000	2,188,000	1,489,500	2,286,000	2,288,000	1,564,500	2,386,000	2,388,000	1,639,500
2,188,000	2,190,000	1,491,000	2,288,000	2,290,000	1,566,000	2,388,000	2,390,000	1,641,000
2,190,000	2,192,000	1,492,500	2,290,000	2,292,000	1,567,500	2,390,000	2,392,000	1,642,500
2,192,000	2,194,000	1,494,000	2,292,000	2,294,000	1,569,000	2,392,000	2,394,000	1,644,000
2,194,000	2,196,000	1,495,500	2,294,000	2,296,000	1,570,500	2,394,000	2,396,000	1,645,500
2,196,000	2,198,000	1,497,000	2,296,000	2,298,000	1,572,000	2,396,000	2,398,000	1,647,000
2,198,000	2,200,000	1,498,500	2,298,000	2,300,000	1,573,500	2,398,000	2,400,000	1,648,500
2,200,000	2,202,000	1,500,000	2,300,000	2,302,000	1,575,000	2,400,000	2,402,000	1,650,000
2,202,000	2,204,000	1,501,500	2,302,000	2,304,000	1,576,500	2,402,000	2,404,000	1,651,500
2,204,000	2,206,000	1,503,000	2,304,000	2,306,000	1,578,000	2,404,000	2,406,000	1,653,000
2,206,000	2,208,000	1,504,500	2,306,000	2,308,000	1,579,500	2,406,000	2,408,000	1,654,500
2,208,000	2,210,000	1,506,000	2,308,000	2,310,000	1,581,000	2,408,000	2,410,000	1,656,000
2,210,000	2,212,000	1,507,500	2,310,000	2,312,000	1,582,500	2,410,000	2,412,000	1,657,500
2,212,000	2,214,000	1,509,000	2,312,000	2,314,000	1,584,000	2,412,000	2,414,000	1,659,000
2,214,000	2,216,000	1,510,500	2,314,000	2,316,000	1,585,500	2,414,000	2,416,000	1,660,500
2,216,000	2,218,000	1,512,000	2,316,000	2,318,000	1,587,000	2,416,000	2,418,000	1,662,000
2,218,000	2,220,000	1,513,500	2,318,000	2,320,000	1,588,500	2,418,000	2,420,000	1,663,500
2,220,000	2,222,000	1,515,000	2,320,000	2,322,000	1,590,000	2,420,000	2,422,000	1,665,000
2,222,000	2,224,000	1,516,500	2,322,000	2,324,000	1,591,500	2,422,000	2,424,000	1,666,500
2,224,000	2,226,000	1,518,000	2,324,000	2,326,000	1,593,000	2,424,000	2,426,000	1,668,000
2,226,000	2,228,000	1,519,500	2,326,000	2,328,000	1,594,500	2,426,000	2,428,000	1,669,500
2,228,000	2,230,000	1,521,000	2,328,000	2,330,000	1,596,000	2,428,000	2,430,000	1,671,000

(5)

Amount of salary or other wage		Amount of salary or other wage after the salary income deduction	Amount of salary or other wage		Amount of salary or other wage after the salary income deduction	Amount of salary or other wage		Amount of salary or other wage after the salary income deduction
At least	Less than		At least	Less than		At least	Less than
yen	yen	yen	yen	yen	yen	yen	yen	yen
2,430,000	2,432,000	1,672,500	2,530,000	2,532,000	1,747,500	2,630,000	2,632,000	1,822,500
2,432,000	2,434,000	1,674,000	2,532,000	2,534,000	1,749,000	2,632,000	2,634,000	1,824,000
2,434,000	2,436,000	1,675,500	2,534,000	2,536,000	1,750,500	2,634,000	2,636,000	1,825,500
2,436,000	2,438,000	1,677,000	2,536,000	2,538,000	1,752,000	2,636,000	2,638,000	1,827,000
2,438,000	2,440,000	1,678,500	2,538,000	2,540,000	1,753,500	2,638,000	2,640,000	1,828,500
2,440,000	2,442,000	1,680,000	2,540,000	2,542,000	1,755,000	2,640,000	2,642,000	1,830,000
2,442,000	2,444,000	1,681,500	2,542,000	2,544,000	1,756,500	2,642,000	2,644,000	1,831,500
2,444,000	2,446,000	1,683,000	2,544,000	2,546,000	1,758,000	2,644,000	2,646,000	1,833,000
2,446,000	2,448,000	1,684,500	2,546,000	2,548,000	1,759,500	2,646,000	2,648,000	1,834,500
2,448,000	2,450,000	1,686,000	2,548,000	2,550,000	1,761,000	2,648,000	2,650,000	1,836,000
2,450,000	2,452,000	1,687,500	2,550,000	2,552,000	1,762,500	2,650,000	2,652,000	1,837,500
2,452,000	2,454,000	1,689,000	2,552,000	2,554,000	1,764,000	2,652,000	2,654,000	1,839,000
2,454,000	2,456,000	1,690,500	2,554,000	2,556,000	1,765,500	2,654,000	2,656,000	1,840,500
2,456,000	2,458,000	1,692,000	2,556,000	2,558,000	1,767,000	2,656,000	2,658,000	1,842,000
2,458,000	2,460,000	1,693,500	2,558,000	2,560,000	1,768,500	2,658,000	2,660,000	1,843,500
2,460,000	2,462,000	1,695,000	2,560,000	2,562,000	1,770,000	2,660,000	2,662,000	1,845,000
2,462,000	2,464,000	1,696,500	2,562,000	2,564,000	1,771,500	2,662,000	2,664,000	1,846,500
2,464,000	2,466,000	1,698,000	2,564,000	2,566,000	1,773,000	2,664,000	2,666,000	1,848,000
2,466,000	2,468,000	1,699,500	2,566,000	2,568,000	1,774,500	2,666,000	2,668,000	1,849,500
2,468,000	2,470,000	1,701,000	2,568,000	2,570,000	1,776,000	2,668,000	2,670,000	1,851,000
2,470,000	2,472,000	1,702,500	2,570,000	2,572,000	1,777,500	2,670,000	2,672,000	1,852,500
2,472,000	2,474,000	1,704,000	2,572,000	2,574,000	1,779,000	2,672,000	2,674,000	1,854,000
2,474,000	2,476,000	1,705,500	2,574,000	2,576,000	1,780,500	2,674,000	2,676,000	1,855,500
2,476,000	2,478,000	1,707,000	2,576,000	2,578,000	1,782,000	2,676,000	2,678,000	1,857,000
2,478,000	2,480,000	1,708,500	2,578,000	2,580,000	1,783,500	2,678,000	2,680,000	1,858,500
2,480,000	2,482,000	1,710,000	2,580,000	2,582,000	1,785,000	2,680,000	2,682,000	1,860,000
2,482,000	2,484,000	1,711,500	2,582,000	2,584,000	1,786,500	2,682,000	2,684,000	1,861,500
2,484,000	2,486,000	1,713,000	2,584,000	2,586,000	1,788,000	2,684,000	2,686,000	1,863,000
2,486,000	2,488,000	1,714,500	2,586,000	2,588,000	1,789,500	2,686,000	2,688,000	1,864,500
2,488,000	2,490,000	1,716,000	2,588,000	2,590,000	1,791,000	2,688,000	2,690,000	1,866,000
2,490,000	2,492,000	1,717,500	2,590,000	2,592,000	1,792,500	2,690,000	2,692,000	1,867,500
2,492,000	2,494,000	1,719,000	2,592,000	2,594,000	1,794,000	2,692,000	2,694,000	1,869,000
2,494,000	2,496,000	1,720,500	2,594,000	2,596,000	1,795,500	2,694,000	2,696,000	1,870,500
2,496,000	2,498,000	1,722,000	2,596,000	2,598,000	1,797,000	2,696,000	2,698,000	1,872,000
2,498,000	2,500,000	1,723,500	2,598,000	2,600,000	1,798,500	2,698,000	2,700,000	1,873,500
2,500,000	2,502,000	1,725,000	2,600,000	2,602,000	1,800,000	2,700,000	2,702,000	1,875,000
2,502,000	2,504,000	1,726,500	2,602,000	2,604,000	1,801,500	2,702,000	2,704,000	1,876,500
2,504,000	2,506,000	1,728,000	2,604,000	2,606,000	1,803,000	2,704,000	2,706,000	1,878,000
2,506,000	2,508,000	1,729,500	2,606,000	2,608,000	1,804,500	2,706,000	2,708,000	1,879,500
2,508,000	2,510,000	1,731,000	2,608,000	2,610,000	1,806,000	2,708,000	2,710,000	1,881,000
2,510,000	2,512,000	1,732,500	2,610,000	2,612,000	1,807,500	2,710,000	2,712,000	1,882,500
2,512,000	2,514,000	1,734,000	2,612,000	2,614,000	1,809,000	2,712,000	2,714,000	1,884,000
2,514,000	2,516,000	1,735,500	2,614,000	2,616,000	1,810,500	2,714,000	2,716,000	1,885,500
2,516,000	2,518,000	1,737,000	2,616,000	2,618,000	1,812,000	2,716,000	2,718,000	1,887,000
2,518,000	2,520,000	1,738,500	2,618,000	2,620,000	1,813,500	2,718,000	2,720,000	1,888,500
2,520,000	2,522,000	1,740,000	2,620,000	2,622,000	1,815,000	2,720,000	2,722,000	1,890,000
2,522,000	2,524,000	1,741,500	2,622,000	2,624,000	1,816,500	2,722,000	2,724,000	1,891,500
2,524,000	2,526,000	1,743,000	2,624,000	2,626,000	1,818,000	2,724,000	2,726,000	1,893,000
2,526,000	2,528,000	1,744,500	2,626,000	2,628,000	1,819,500	2,726,000	2,728,000	1,894,500
2,528,000	2,530,000	1,746,000	2,628,000	2,630,000	1,821,000	2,728,000	2,730,000	1,896,000

(6)

Amount of salary or other wage		Amount of salary or other wage after the salary income deduction	Amount of salary or other wage		Amount of salary or other wage after the salary income deduction	Amount of salary or other wage		Amount of salary or other wage after the salary income deduction
At least	Less than		At least	Less than		At least	Less than
yen	yen	yen	yen	yen	yen	yen	yen	yen
2,730,000	2,732,000	1,897,500	2,830,000	2,832,000	1,972,500	2,930,000	2,932,000	2,047,500
2,732,000	2,734,000	1,899,000	2,832,000	2,834,000	1,974,000	2,932,000	2,934,000	2,049,000
2,734,000	2,736,000	1,900,500	2,834,000	2,836,000	1,975,500	2,934,000	2,936,000	2,050,500
2,736,000	2,738,000	1,902,000	2,836,000	2,838,000	1,977,000	2,936,000	2,938,000	2,052,000
2,738,000	2,740,000	1,903,500	2,838,000	2,840,000	1,978,500	2,938,000	2,940,000	2,053,500
2,740,000	2,742,000	1,905,000	2,840,000	2,842,000	1,980,000	2,940,000	2,942,000	2,055,000
2,742,000	2,744,000	1,906,500	2,842,000	2,844,000	1,981,500	2,942,000	2,944,000	2,056,500
2,744,000	2,746,000	1,908,000	2,844,000	2,846,000	1,983,000	2,944,000	2,946,000	2,058,000
2,746,000	2,748,000	1,909,500	2,846,000	2,848,000	1,984,500	2,946,000	2,948,000	2,059,500
2,748,000	2,750,000	1,911,000	2,848,000	2,850,000	1,986,000	2,948,000	2,950,000	2,061,000
2,750,000	2,752,000	1,912,500	2,850,000	2,852,000	1,987,500	2,950,000	2,952,000	2,062,500
2,752,000	2,754,000	1,914,000	2,852,000	2,854,000	1,989,000	2,952,000	2,954,000	2,064,000
2,754,000	2,756,000	1,915,500	2,854,000	2,856,000	1,990,500	2,954,000	2,956,000	2,065,500
2,756,000	2,758,000	1,917,000	2,856,000	2,858,000	1,992,000	2,956,000	2,958,000	2,067,000
2,758,000	2,760,000	1,918,500	2,858,000	2,860,000	1,993,500	2,958,000	2,960,000	2,068,500
2,760,000	2,762,000	1,920,000	2,860,000	2,862,000	1,995,000	2,960,000	2,962,000	2,070,000
2,762,000	2,764,000	1,921,500	2,862,000	2,864,000	1,996,500	2,962,000	2,964,000	2,071,500
2,764,000	2,766,000	1,923,000	2,864,000	2,866,000	1,998,000	2,964,000	2,966,000	2,073,000
2,766,000	2,768,000	1,924,500	2,866,000	2,868,000	1,999,500	2,966,000	2,968,000	2,074,500
2,768,000	2,770,000	1,926,000	2,868,000	2,870,000	2,001,000	2,968,000	2,970,000	2,076,000
2,770,000	2,772,000	1,927,500	2,870,000	2,872,000	2,002,500	2,970,000	2,972,000	2,077,500
2,772,000	2,774,000	1,929,000	2,872,000	2,874,000	2,004,000	2,972,000	2,974,000	2,079,000
2,774,000	2,776,000	1,930,500	2,874,000	2,876,000	2,005,500	2,974,000	2,976,000	2,080,500
2,776,000	2,778,000	1,932,000	2,876,000	2,878,000	2,007,000	2,976,000	2,978,000	2,082,000
2,778,000	2,780,000	1,933,500	2,878,000	2,880,000	2,008,500	2,978,000	2,980,000	2,083,500
2,780,000	2,782,000	1,935,000	2,880,000	2,882,000	2,010,000	2,980,000	2,982,000	2,085,000
2,782,000	2,784,000	1,936,500	2,882,000	2,884,000	2,011,500	2,982,000	2,984,000	2,086,500
2,784,000	2,786,000	1,938,000	2,884,000	2,886,000	2,013,000	2,984,000	2,986,000	2,088,000
2,786,000	2,788,000	1,939,500	2,886,000	2,888,000	2,014,500	2,986,000	2,988,000	2,089,500
2,788,000	2,790,000	1,941,000	2,888,000	2,890,000	2,016,000	2,988,000	2,990,000	2,091,000
2,790,000	2,792,000	1,942,500	2,890,000	2,892,000	2,017,500	2,990,000	2,992,000	2,092,500
2,792,000	2,794,000	1,944,000	2,892,000	2,894,000	2,019,000	2,992,000	2,994,000	2,094,000
2,794,000	2,796,000	1,945,500	2,894,000	2,896,000	2,020,500	2,994,000	2,996,000	2,095,500
2,796,000	2,798,000	1,947,000	2,896,000	2,898,000	2,022,000	2,996,000	2,998,000	2,097,000
2,798,000	2,800,000	1,948,500	2,898,000	2,900,000	2,023,500	2,998,000	3,000,000	2,098,500
2,800,000	2,802,000	1,950,000	2,900,000	2,902,000	2,025,000	3,000,000	6,000,000	The amount calculated by multiplying the amount of salary or other wage by 84%, less 420,000 yen
2,802,000	2,804,000	1,951,500	2,902,000	2,904,000	2,026,500
2,804,000	2,806,000	1,953,000	2,904,000	2,906,000	2,028,000
2,806,000	2,808,000	1,954,500	2,906,000	2,908,000	2,029,500
2,808,000	2,810,000	1,956,000	2,908,000	2,910,000	2,031,000
2,810,000	2,812,000	1,957,500	2,910,000	2,912,000	2,032,500	6,000,000 yen or more		The amount calculated by multiplying the amount of salary or other wage by 93%, less 960,000 yen
2,812,000	2,814,000	1,959,000	2,912,000	2,914,000	2,034,000
2,814,000	2,816,000	1,960,500	2,914,000	2,916,000	2,035,500
2,816,000	2,818,000	1,962,000	2,916,000	2,918,000	2,037,000
2,818,000	2,820,000	1,963,500	2,918,000	2,920,000	2,038,500
2,820,000	2,822,000	1,965,000	2,920,000	2,922,000	2,040,000
2,822,000	2,824,000	1,966,500	2,922,000	2,924,000	2,041,500
2,824,000	2,826,000	1,968,000	2,924,000	2,926,000	2,043,000
2,826,000	2,828,000	1,969,500	2,926,000	2,928,000	2,044,500
2,828,000	2,830,000	1,971,000	2,928,000	2,930,000	2,046,000

(Remarks) To find the amount of salary or other wage after the salary income deduction, find the applicable row of the "Amount of salary or other wage" column according to the amount of salary or other wage for the year; the amount stated in the "Amount of salary or other wage after the salary income deduction" column of that row is the amount of salary or other wage after the salary income deduction for that amount of salary or other wage. In this case, if the amount of salary or other wage after the salary income deduction of a Resident whose amount of salary or other wage is 3,000,000 yen or more includes a fraction of less than one yen, the amount obtained by discarding that fraction is the amount of salary or other wage after the salary income deduction sought.

（一）

課税給与所得金額		税額	課税給与所得金額		税額	課税給与所得金額		税額
以上	未満	税額	以上	未満	税額	以上	未満	税額
円	円	円	円	円	円	円	円	円
１，０００円未満		０	５０，０００	５１，０００	５，０００	１３７，０００	１３９，０００	１３，７００
１，０００	２，０００	１００	５１，０００	５２，０００	５，１００	１３９，０００	１４１，０００	１３，９００
２，０００	３，０００	２００	５２，０００	５３，０００	５，２００	１４１，０００	１４３，０００	１４，１００
３，０００	４，０００	３００	５３，０００	５４，０００	５，３００	１４３，０００	１４５，０００	１４，３００
４，０００	５，０００	４００	５４，０００	５５，０００	５，４００	１４５，０００	１４７，０００	１４，５００
５，０００	６，０００	５００	５５，０００	５６，０００	５，５００	１４７，０００	１４９，０００	１４，７００
６，０００	７，０００	６００	５６，０００	５７，０００	５，６００	１４９，０００	１５１，０００	１４，９００
７，０００	８，０００	７００	５７，０００	５８，０００	５，７００	１５１，０００	１５３，０００	１５，１００
８，０００	９，０００	８００	５８，０００	５９，０００	５，８００	１５３，０００	１５５，０００	１５，３００
９，０００	１０，０００	９００	５９，０００	６０，０００	５，９００	１５５，０００	１５７，０００	１５，５００
１０，０００	１１，０００	１，０００	６０，０００	６１，０００	６，０００	１５７，０００	１５９，０００	１５，７００
１１，０００	１２，０００	１，１００	６１，０００	６２，０００	６，１００	１５９，０００	１６１，０００	１５，９００
１２，０００	１３，０００	１，２００	６２，０００	６３，０００	６，２００	１６１，０００	１６３，０００	１６，１００
１３，０００	１４，０００	１，３００	６３，０００	６５，０００	６，３００	１６３，０００	１６５，０００	１６，３００
１４，０００	１５，０００	１，４００	６５，０００	６７，０００	６，５００	１６５，０００	１６７，０００	１６，５００
１５，０００	１６，０００	１，５００	６７，０００	６９，０００	６，７００	１６７，０００	１６９，０００	１６，７００
１６，０００	１７，０００	１，６００	６９，０００	７１，０００	６，９００	１６９，０００	１７１，０００	１６，９００
１７，０００	１８，０００	１，７００	７１，０００	７３，０００	７，１００	１７１，０００	１７３，０００	１７，１００
１８，０００	１９，０００	１，８００	７３，０００	７５，０００	７，３００	１７３，０００	１７５，０００	１７，３００
１９，０００	２０，０００	１，９００	７５，０００	７７，０００	７，５００	１７５，０００	１７７，０００	１７，５００
２０，０００	２１，０００	２，０００	７７，０００	７９，０００	７，７００	１７７，０００	１７９，０００	１７，７００
２１，０００	２２，０００	２，１００	７９，０００	８１，０００	７，９００	１７９，０００	１８１，０００	１７，９００
２２，０００	２３，０００	２，２００	８１，０００	８３，０００	８，１００	１８１，０００	１８３，０００	１８，１００
２３，０００	２４，０００	２，３００	８３，０００	８５，０００	８，３００	１８３，０００	１８５，０００	１８，３００
２４，０００	２５，０００	２，４００	８５，０００	８７，０００	８，５００	１８５，０００	１８７，０００	１８，５００
２５，０００	２６，０００	２，５００	８７，０００	８９，０００	８，７００	１８７，０００	１８９，０００	１８，７００
２６，０００	２７，０００	２，６００	８９，０００	９１，０００	８，９００	１８９，０００	１９１，０００	１８，９００
２７，０００	２８，０００	２，７００	９１，０００	９３，０００	９，１００	１９１，０００	１９３，０００	１９，１００
２８，０００	２９，０００	２，８００	９３，０００	９５，０００	９，３００	１９３，０００	１９５，０００	１９，３００
２９，０００	３０，０００	２，９００	９５，０００	９７，０００	９，５００	１９５，０００	１９８，０００	１９，５００
３０，０００	３１，０００	３，０００	９７，０００	９９，０００	９，７００	１９８，０００	２０１，０００	１９，８００
３１，０００	３２，０００	３，１００	９９，０００	１０１，０００	９，９００	２０１，０００	２０４，０００	２０，１００
３２，０００	３３，０００	３，２００	１０１，０００	１０３，０００	１０，１００	２０４，０００	２０７，０００	２０，４００
３３，０００	３４，０００	３，３００	１０３，０００	１０５，０００	１０，３００	２０７，０００	２１０，０００	２０，７００
３４，０００	３５，０００	３，４００	１０５，０００	１０７，０００	１０，５００	２１０，０００	２１３，０００	２１，０００
３５，０００	３６，０００	３，５００	１０７，０００	１０９，０００	１０，７００	２１３，０００	２１６，０００	２１，３００
３６，０００	３７，０００	３，６００	１０９，０００	１１１，０００	１０，９００	２１６，０００	２１９，０００	２１，６００
３７，０００	３８，０００	３，７００	１１１，０００	１１３，０００	１１，１００	２１９，０００	２２２，０００	２１，９００
３８，０００	３９，０００	３，８００	１１３，０００	１１５，０００	１１，３００	２２２，０００	２２５，０００	２２，２００
３９，０００	４０，０００	３，９００	１１５，０００	１１７，０００	１１，５００	２２５，０００	２２８，０００	２２，５００
４０，０００	４１，０００	４，０００	１１７，０００	１１９，０００	１１，７００	２２８，０００	２３１，０００	２２，８００
４１，０００	４２，０００	４，１００	１１９，０００	１２１，０００	１１，９００	２３１，０００	２３４，０００	２３，１００
４２，０００	４３，０００	４，２００	１２１，０００	１２３，０００	１２，１００	２３４，０００	２３７，０００	２３，４００
４３，０００	４４，０００	４，３００	１２３，０００	１２５，０００	１２，３００	２３７，０００	２４０，０００	２３，７００
４４，０００	４５，０００	４，４００	１２５，０００	１２７，０００	１２，５００	２４０，０００	２４３，０００	２４，０００
４５，０００	４６，０００	４，５００	１２７，０００	１２９，０００	１２，７００	２４３，０００	２４６，０００	２４，３００
４６，０００	４７，０００	４，６００	１２９，０００	１３１，０００	１２，９００	２４６，０００	２４９，０００	２４，６００
４７，０００	４８，０００	４，７００	１３１，０００	１３３，０００	１３，１００	２４９，０００	２５２，０００	２４，９００
４８，０００	４９，０００	４，８００	１３３，０００	１３５，０００	１３，３００	２５２，０００	２５５，０００	２５，２００
４９，０００	５０，０００	４，９００	１３５，０００	１３７，０００	１３，５００	２５５，０００	２５８，０００	２５，５００

（二）

課税給与所得金額		税額	課税給与所得金額		税額	課税給与所得金額		税額
以上	未満	税額	以上	未満	税額	以上	未満	税額
円	円	円	円	円	円	円	円	円
２５８，０００	２６１，０００	２５，８００	４１４，０００	４１８，０００	４１，４００	６１４，０００	６１８，０００	６２，６００
２６１，０００	２６４，０００	２６，１００	４１８，０００	４２２，０００	４１，８００	６１８，０００	６２２，０００	６３，１００
２６４，０００	２６７，０００	２６，４００	４２２，０００	４２６，０００	４２，３００	６２２，０００	６２６，０００	６３，６００
２６７，０００	２７０，０００	２６，７００	４２６，０００	４３０，０００	４２，７００	６２６，０００	６３０，０００	６４，１００
２７０，０００	２７３，０００	２７，０００	４３０，０００	４３４，０００	４３，１００	６３０，０００	６３４，０００	６４，６００
２７３，０００	２７６，０００	２７，３００	４３４，０００	４３８，０００	４３，５００	６３４，０００	６３８，０００	６５，０００
２７６，０００	２７９，０００	２７，６００	４３８，０００	４４２，０００	４３，９００	６３８，０００	６４２，０００	６５，５００
２７９，０００	２８２，０００	２７，９００	４４２，０００	４４６，０００	４４，４００	６４２，０００	６４６，０００	６６，０００
２８２，０００	２８５，０００	２８，２００	４４６，０００	４５０，０００	４４，８００	６４６，０００	６５０，０００	６６，５００
２８５，０００	２８８，０００	２８，５００	４５０，０００	４５４，０００	４５，２００	６５０，０００	６５５，０００	６７，０００
２８８，０００	２９１，０００	２８，８００	４５４，０００	４５８，０００	４５，６００	６５５，０００	６６０，０００	６７，６００
２９１，０００	２９４，０００	２９，１００	４５８，０００	４６２，０００	４６，０００	６６０，０００	６６５，０００	６８，２００
２９４，０００	２９７，０００	２９，４００	４６２，０００	４６６，０００	４６，５００	６６５，０００	６７０，０００	６８，８００
２９７，０００	３００，０００	２９，７００	４６６，０００	４７０，０００	４６，９００	６７０，０００	６７５，０００	６９，４００
３００，０００	３０３，０００	３０，０００	４７０，０００	４７４，０００	４７，３００	６７５，０００	６８０，０００	７０，０００
３０３，０００	３０６，０００	３０，３００	４７４，０００	４７８，０００	４７，７００	６８０，０００	６８５，０００	７０，６００
３０６，０００	３０９，０００	３０，６００	４７８，０００	４８２，０００	４８，１００	６８５，０００	６９０，０００	７１，２００
３０９，０００	３１２，０００	３０，９００	４８２，０００	４８６，０００	４８，６００	６９０，０００	６９５，０００	７１，８００
３１２，０００	３１５，０００	３１，２００	４８６，０００	４９０，０００	４９，０００	６９５，０００	７００，０００	７２，４００
３１５，０００	３１８，０００	３１，５００	４９０，０００	４９４，０００	４９，４００	７００，０００	７０５，０００	７３，０００
３１８，０００	３２１，０００	３１，８００	４９４，０００	４９８，０００	４９，８００	７０５，０００	７１０，０００	７３，６００
３２１，０００	３２４，０００	３２，１００	４９８，０００	５０２，０００	５０，２００	７１０，０００	７１５，０００	７４，２００
３２４，０００	３２７，０００	３２，４００	５０２，０００	５０６，０００	５０，７００	７１５，０００	７２０，０００	７４，８００
３２７，０００	３３０，０００	３２，７００	５０６，０００	５１０，０００	５１，１００	７２０，０００	７２５，０００	７５，４００
３３０，０００	３３３，０００	３３，０００	５１０，０００	５１４，０００	５１，５００	７２５，０００	７３０，０００	７６，０００
３３３，０００	３３６，０００	３３，３００	５１４，０００	５１８，０００	５１，９００	７３０，０００	７３５，０００	７６，６００
３３６，０００	３３９，０００	３３，６００	５１８，０００	５２２，０００	５２，３００	７３５，０００	７４０，０００	７７，２００
３３９，０００	３４２，０００	３３，９００	５２２，０００	５２６，０００	５２，８００	７４０，０００	７４５，０００	７７，８００
３４２，０００	３４５，０００	３４，２００	５２６，０００	５３０，０００	５３，２００	７４５，０００	７５０，０００	７８，４００
３４５，０００	３４８，０００	３４，５００	５３０，０００	５３４，０００	５３，６００	７５０，０００	７５５，０００	７９，０００
３４８，０００	３５１，０００	３４，８００	５３４，０００	５３８，０００	５４，０００	７５５，０００	７６０，０００	７９，６００
３５１，０００	３５４，０００	３５，１００	５３８，０００	５４２，０００	５４，４００	７６０，０００	７６５，０００	８０，２００
３５４，０００	３５７，０００	３５，４００	５４２，０００	５４６，０００	５４，９００	７６５，０００	７７０，０００	８０，８００
３５７，０００	３６０，０００	３５，７００	５４６，０００	５５０，０００	５５，３００	７７０，０００	７７５，０００	８１，４００
３６０，０００	３６３，０００	３６，０００	５５０，０００	５５４，０００	５５，７００	７７５，０００	７８０，０００	８２，０００
３６３，０００	３６６，０００	３６，３００	５５４，０００	５５８，０００	５６，１００	７８０，０００	７８５，０００	８２，６００
３６６，０００	３６９，０００	３６，６００	５５８，０００	５６２，０００	５６，５００	７８５，０００	７９０，０００	８３，２００
３６９，０００	３７２，０００	３６，９００	５６２，０００	５６６，０００	５７，０００	７９０，０００	７９５，０００	８３，８００
３７２，０００	３７５，０００	３７，２００	５６６，０００	５７０，０００	５７，４００	７９５，０００	８００，０００	８４，４００
３７５，０００	３７８，０００	３７，５００	５７０，０００	５７４，０００	５７，８００	８００，０００	８０５，０００	８５，０００
３７８，０００	３８１，０００	３７，８００	５７４，０００	５７８，０００	５８，２００	８０５，０００	８１０，０００	８５，６００
３８１，０００	３８４，０００	３８，１００	５７８，０００	５８２，０００	５８，６００	８１０，０００	８１５，０００	８６，２００
３８４，０００	３８７，０００	３８，４００	５８２，０００	５８６，０００	５９，１００	８１５，０００	８２０，０００	８６，８００
３８７，０００	３９０，０００	３８，７００	５８６，０００	５９０，０００	５９，５００	８２０，０００	８２５，０００	８７，５００
３９０，０００	３９４，０００	３９，０００	５９０，０００	５９４，０００	５９，９００	８２５，０００	８３０，０００	８８，１００
３９４，０００	３９８，０００	３９，４００	５９４，０００	５９８，０００	６０，３００	８３０，０００	８３５，０００	８８，７００
３９８，０００	４０２，０００	３９，８００	５９８，０００	６０２，０００	６０，７００	８３５，０００	８４０，０００	８９，３００
４０２，０００	４０６，０００	４０，２００	６０２，０００	６０６，０００	６１，２００	８４０，０００	８４５，０００	９０，０００
４０６，０００	４１０，０００	４０，６００	６０６，０００	６１０，０００	６１，７００	８４５，０００	８５０，０００	９０，６００
４１０，０００	４１４，０００	４１，０００	６１０，０００	６１４，０００	６２，２００	８５０，０００	８５５，０００	９１，２００

（三）

課税給与所得金額		税額	課税給与所得金額		税額	課税給与所得金額		税額
以上	未満	税額	以上	未満	税額	以上	未満	税額
円	円	円	円	円	円	円	円	円
８５５，０００	８６０，０００	９１，８００	１，１０５，０００	１，１１０，０００	１２３，１００	１，３５５，０００	１，３６０，０００	１５７，４００
８６０，０００	８６５，０００	９２，５００	１，１１０，０００	１，１１５，０００	１２３，７００	１，３６０，０００	１，３６５，０００	１５８，２００
８６５，０００	８７０，０００	９３，１００	１，１１５，０００	１，１２０，０００	１２４，３００	１，３６５，０００	１，３７０，０００	１５８，９００
８７０，０００	８７５，０００	９３，７００	１，１２０，０００	１，１２５，０００	１２５，０００	１，３７０，０００	１，３７５，０００	１５９，６００
８７５，０００	８８０，０００	９４，３００	１，１２５，０００	１，１３０，０００	１２５，６００	１，３７５，０００	１，３８０，０００	１６０，３００
８８０，０００	８８５，０００	９５，０００	１，１３０，０００	１，１３５，０００	１２６，２００	１，３８０，０００	１，３８５，０００	１６１，１００
８８５，０００	８９０，０００	９５，６００	１，１３５，０００	１，１４０，０００	１２６，８００	１，３８５，０００	１，３９０，０００	１６１，８００
８９０，０００	８９５，０００	９６，２００	１，１４０，０００	１，１４５，０００	１２７，５００	１，３９０，０００	１，３９５，０００	１６２，５００
８９５，０００	９００，０００	９６，８００	１，１４５，０００	１，１５０，０００	１２８，１００	１，３９５，０００	１，４００，０００	１６３，２００
９００，０００	９０５，０００	９７，５００	１，１５０，０００	１，１５５，０００	１２８，７００	１，４００，０００	１，４０５，０００	１６４，０００
９０５，０００	９１０，０００	９８，１００	１，１５５，０００	１，１６０，０００	１２９，３００	１，４０５，０００	１，４１０，０００	１６４，７００
９１０，０００	９１５，０００	９８，７００	１，１６０，０００	１，１６５，０００	１３０，０００	１，４１０，０００	１，４１５，０００	１６５，４００
９１５，０００	９２０，０００	９９，３００	１，１６５，０００	１，１７０，０００	１３０，６００	１，４１５，０００	１，４２０，０００	１６６，１００
９２０，０００	９２５，０００	１００，０００	１，１７０，０００	１，１７５，０００	１３１，２００	１，４２０，０００	１，４２５，０００	１６６，９００
９２５，０００	９３０，０００	１００，６００	１，１７５，０００	１，１８０，０００	１３１，８００	１，４２５，０００	１，４３０，０００	１６７，６００
９３０，０００	９３５，０００	１０１，２００	１，１８０，０００	１，１８５，０００	１３２，５００	１，４３０，０００	１，４３５，０００	１６８，３００
９３５，０００	９４０，０００	１０１，８００	１，１８５，０００	１，１９０，０００	１３３，１００	１，４３５，０００	１，４４０，０００	１６９，０００
９４０，０００	９４５，０００	１０２，５００	１，１９０，０００	１，１９５，０００	１３３，７００	１，４４０，０００	１，４４５，０００	１６９，８００
９４５，０００	９５０，０００	１０３，１００	１，１９５，０００	１，２００，０００	１３４，３００	１，４４５，０００	１，４５０，０００	１７０，５００
９５０，０００	９５５，０００	１０３，７００	１，２００，０００	１，２０５，０００	１３５，０００	１，４５０，０００	１，４５５，０００	１７１，２００
９５５，０００	９６０，０００	１０４，３００	１，２０５，０００	１，２１０，０００	１３５，７００	１，４５５，０００	１，４６０，０００	１７１，９００
９６０，０００	９６５，０００	１０５，０００	１，２１０，０００	１，２１５，０００	１３６，４００	１，４６０，０００	１，４６５，０００	１７２，７００
９６５，０００	９７０，０００	１０５，６００	１，２１５，０００	１，２２０，０００	１３７，１００	１，４６５，０００	１，４７０，０００	１７３，４００
９７０，０００	９７５，０００	１０６，２００	１，２２０，０００	１，２２５，０００	１３７，９００	１，４７０，０００	１，４７５，０００	１７４，１００
９７５，０００	９８０，０００	１０６，８００	１，２２５，０００	１，２３０，０００	１３８，６００	１，４７５，０００	１，４８０，０００	１７４，８００
９８０，０００	９８５，０００	１０７，５００	１，２３０，０００	１，２３５，０００	１３９，３００	１，４８０，０００	１，４８５，０００	１７５，６００
９８５，０００	９９０，０００	１０８，１００	１，２３５，０００	１，２４０，０００	１４０，０００	１，４８５，０００	１，４９０，０００	１７６，３００
９９０，０００	９９５，０００	１０８，７００	１，２４０，０００	１，２４５，０００	１４０，８００	１，４９０，０００	１，４９５，０００	１７７，０００
９９５，０００	１，０００，０００	１０９，３００	１，２４５，０００	１，２５０，０００	１４１，５００	１，４９５，０００	１，５００，０００	１７７，７００
１，０００，０００	１，００５，０００	１１０，０００	１，２５０，０００	１，２５５，０００	１４２，２００	１，５００，０００	１，５０５，０００	１７８，５００
１，００５，０００	１，０１０，０００	１１０，６００	１，２５５，０００	１，２６０，０００	１４２，９００	１，５０５，０００	１，５１０，０００	１７９，２００
１，０１０，０００	１，０１５，０００	１１１，２００	１，２６０，０００	１，２６５，０００	１４３，７００	１，５１０，０００	１，５１５，０００	１７９，９００
１，０１５，０００	１，０２０，０００	１１１，８００	１，２６５，０００	１，２７０，０００	１４４，４００	１，５１５，０００	１，５２０，０００	１８０，６００
１，０２０，０００	１，０２５，０００	１１２，５００	１，２７０，０００	１，２７５，０００	１４５，１００	１，５２０，０００	１，５２５，０００	１８１，４００
１，０２５，０００	１，０３０，０００	１１３，１００	１，２７５，０００	１，２８０，０００	１４５，８００	１，５２５，０００	１，５３０，０００	１８２，１００
１，０３０，０００	１，０３５，０００	１１３，７００	１，２８０，０００	１，２８５，０００	１４６，６００	１，５３０，０００	１，５３５，０００	１８２，８００
１，０３５，０００	１，０４０，０００	１１４，３００	１，２８５，０００	１，２９０，０００	１４７，３００	１，５３５，０００	１，５４０，０００	１８３，５００
１，０４０，０００	１，０４５，０００	１１５，０００	１，２９０，０００	１，２９５，０００	１４８，０００	１，５４０，０００	１，５４５，０００	１８４，３００
１，０４５，０００	１，０５０，０００	１１５，６００	１，２９５，０００	１，３００，０００	１４８，７００	１，５４５，０００	１，５５０，０００	１８５，０００
１，０５０，０００	１，０５５，０００	１１６，２００	１，３００，０００	１，３０５，０００	１４９，５００	１，５５０，０００	１，５５５，０００	１８５，７００
１，０５５，０００	１，０６０，０００	１１６，８００	１，３０５，０００	１，３１０，０００	１５０，２００	１，５５５，０００	１，５６０，０００	１８６，４００
１，０６０，０００	１，０６５，０００	１１７，５００	１，３１０，０００	１，３１５，０００	１５０，９００	１，５６０，０００	１，５６５，０００	１８７，２００
１，０６５，０００	１，０７０，０００	１１８，１００	１，３１５，０００	１，３２０，０００	１５１，６００	１，５６５，０００	１，５７０，０００	１８７，９００
１，０７０，０００	１，０７５，０００	１１８，７００	１，３２０，０００	１，３２５，０００	１５２，４００	１，５７０，０００	１，５７５，０００	１８８，６００
１，０７５，０００	１，０８０，０００	１１９，３００	１，３２５，０００	１，３３０，０００	１５３，１００	１，５７５，０００	１，５８０，０００	１８９，３００
１，０８０，０００	１，０８５，０００	１２０，０００	１，３３０，０００	１，３３５，０００	１５３，８００	１，５８０，０００	１，５８５，０００	１９０，１００
１，０８５，０００	１，０９０，０００	１２０，６００	１，３３５，０００	１，３４０，０００	１５４，５００	１，５８５，０００	１，５９０，０００	１９０，８００
１，０９０，０００	１，０９５，０００	１２１，２００	１，３４０，０００	１，３４５，０００	１５５，３００	１，５９０，０００	１，５９５，０００	１９１，５００
１，０９５，０００	１，１００，０００	１２１，８００	１，３４５，０００	１，３５０，０００	１５６，０００	１，５９５，０００	１，６００，０００	１９２，２００
１，１００，０００	１，１０５，０００	１２２，５００	１，３５０，０００	１，３５５，０００	１５６，７００	１，６００，０００	１，６０５，０００	１９３，０００

（四）

課税給与所得金額		税額	課税給与所得金額		税額	課税給与所得金額		税額
以上	未満	税額	以上	未満	税額	以上	未満	税額
円	円	円	円	円	円	円	円
１，６０５，０００	１，６１０，０００	１９３，７００	１，８３０，０００	１，８３５，０００	２２７，９００	２，６００，０００	３，０００，０００	課税給与所得金額に１９．５％を乗じて算出した金額から１４４，８００円を控除した金額
１，６１０，０００	１，６１５，０００	１９４，５００	１，８３５，０００	１，８４０，０００	２２８，７００
１，６１５，０００	１，６２０，０００	１９５，２００	１，８４０，０００	１，８４５，０００	２２９，６００
１，６２０，０００	１，６２５，０００	１９６，０００	１，８４５，０００	１，８５０，０００	２３０，４００
１，６２５，０００	１，６３０，０００	１９６，７００	１，８５０，０００	１，８５５，０００	２３１，２００
１，６３０，０００	１，６３５，０００	１９７，５００	１，８５５，０００	１，８６０，０００	２３２，０００	３，０００，０００	３，２００，０００	課税給与所得金額に２１．７％を乗じて算出した金額から２１０，８００円を控除した金額
１，６３５，０００	１，６４０，０００	１９８，２００	１，８６０，０００	１，８６５，０００	２３２，９００
１，６４０，０００	１，６４５，０００	１９９，０００	１，８６５，０００	１，８７０，０００	２３３，７００
１，６４５，０００	１，６５０，０００	１９９，７００	１，８７０，０００	１，８７５，０００	２３４，５００
１，６５０，０００	１，６５５，０００	２００，５００	１，８７５，０００	１，８８０，０００	２３５，３００
１，６５５，０００	１，６６０，０００	２０１，２００	１，８８０，０００	１，８８５，０００	２３６，２００	３，２００，０００	３，８００，０００	課税給与所得金額に２２．５％を乗じて算出した金額から２３６，４００円を控除した金額
１，６６０，０００	１，６６５，０００	２０２，０００	１，８８５，０００	１，８９０，０００	２３７，０００
１，６６５，０００	１，６７０，０００	２０２，７００	１，８９０，０００	１，８９５，０００	２３７，８００
１，６７０，０００	１，６７５，０００	２０３，５００	１，８９５，０００	１，９００，０００	２３８，６００
１，６７５，０００	１，６８０，０００	２０４，２００	１，９００，０００	１，９０５，０００	２３９，５００
１，６８０，０００	１，６８５，０００	２０５，０００	１，９０５，０００	１，９１０，０００	２４０，３００	３，８００，０００	４，０００，０００	課税給与所得金額に２３．２％を乗じて算出した金額から２６３，０００円を控除した金額
１，６８５，０００	１，６９０，０００	２０５，７００	１，９１０，０００	１，９１５，０００	２４１，１００
１，６９０，０００	１，６９５，０００	２０６，５００	１，９１５，０００	１，９２０，０００	２４１，９００
１，６９５，０００	１，７００，０００	２０７，２００	１，９２０，０００	１，９２５，０００	２４２，８００
１，７００，０００	１，７０５，０００	２０８，０００	１，９２５，０００	１，９３０，０００	２４３，６００
１，７０５，０００	１，７１０，０００	２０８，７００	１，９３０，０００	１，９３５，０００	２４４，４００	４，０００，０００	４，４００，０００	課税給与所得金額に２５．５％を乗じて算出した金額から３５５，０００円を控除した金額
１，７１０，０００	１，７１５，０００	２０９，５００	１，９３５，０００	１，９４０，０００	２４５，２００
１，７１５，０００	１，７２０，０００	２１０，２００	１，９４０，０００	１，９４５，０００	２４６，１００
１，７２０，０００	１，７２５，０００	２１１，０００	１，９４５，０００	１，９５０，０００	２４６，９００
１，７２５，０００	１，７３０，０００	２１１，７００	１，９５０，０００	１，９５５，０００	２４７，７００
１，７３０，０００	１，７３５，０００	２１２，５００	１，９５５，０００	１，９６０，０００	２４８，５００	４，４００，０００	５，０００，０００	課税給与所得金額に２６．５％を乗じて算出した金額から３９９，０００円を控除した金額
１，７３５，０００	１，７４０，０００	２１３，２００	１，９６０，０００	１，９６５，０００	２４９，４００
１，７４０，０００	１，７４５，０００	２１４，０００	１，９６５，０００	１，９７０，０００	２５０，２００
１，７４５，０００	１，７５０，０００	２１４，７００	１，９７０，０００	１，９７５，０００	２５１，０００
１，７５０，０００	１，７５５，０００	２１５，５００	１，９７５，０００	１，９８０，０００	２５１，８００
１，７５５，０００	１，７６０，０００	２１６，２００	１，９８０，０００	１，９８５，０００	２５２，７００	５，０００，０００	６，０００，０００	課税給与所得金額に２９．７％を乗じて算出した金額から５５９，０００円を控除した金額
１，７６０，０００	１，７６５，０００	２１７，０００	１，９８５，０００	１，９９０，０００	２５３，５００
１，７６５，０００	１，７７０，０００	２１７，７００	１，９９０，０００	１，９９５，０００	２５４，３００
１，７７０，０００	１，７７５，０００	２１８，５００	１，９９５，０００	２，０００，０００	２５５，１００
１，７７５，０００	１，７８０，０００	２１９，２００
１，７８０，０００	１，７８５，０００	２２０，０００	２，０００，０００	２，４００，０００	課税給与所得金額に１７．２％を乗じて算出した金額から８８，０００円を控除した金額	６，０００，０００	６，２４７，０００	課税給与所得金額に３３％を乗じて算出した金額から７５７，０００円を控除した金額
１，７８５，０００	１，７９０，０００	２２０，７００
１，７９０，０００	１，７９５，０００	２２１，５００
１，７９５，０００	１，８００，０００	２２２，２００
１，８００，０００	１，８０５，０００	２２３，０００
１，８０５，０００	１，８１０，０００	２２３，８００	２，４００，０００	２，６００，０００	課税給与所得金額に１８．７％を乗じて算出した金額から１２４，０００円を控除した金額	６，２４７，０００円		１，３０４，５００円
１，８１０，０００	１，８１５，０００	２２４，６００
１，８１５，０００	１，８２０，０００	２２５，４００
１，８２０，０００	１，８２５，０００	２２６，３００
１，８２５，０００	１，８３０，０００	２２７，１００

（注）この表において「課税給与所得金額」とは、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百九十条第二号（年末調整）に規定する給与所得控除後の給与等の金額から同号イからニまでに掲げる金額の合計額を控除した金額をいう。

（備考）税額の求め方は、次のとおりである。（一）　まず、この表の付表によりその年中の給与等の金額に応じて求めた同表の給与所得控除後の給与等の金額から、次に掲げる金額を控除した金額を求める。（１）　その年中の給与等の金額から控除される社会保険料がある場合には、その金額（２）　給与所得者の保険料控除申告書により申告された社会保険料の金額がある場合には、その金額（３）　給与所得者の保険料控除申告書により申告された小規模企業共済等掛金（新法第七十五条第一項（小規模企業共済等掛金控除）に規定する小規模企業共済等掛金をいう。）の額がある場合には、その金額（４）　給与所得者の保険料控除申告書により申告された生命保険料（新法第七十六条第一項（生命保険料控除）に規定する生命保険料をいう。以下同じ。）の金額がある場合には、次に掲げる場合の区分に応じそれぞれ次に掲げる金額（イ）　その生命保険料の金額の合計額が２５，０００円までの場合　当該合計額（ロ）　その生命保険料の金額の合計額が２５，０００円を超え５０，０００円までの場合　当該合計額の２分の１に相当する金額と１２，５００円との合計額（ハ）　その生命保険料の金額の合計額が５０，０００円を超え１００，０００円までの場合　当該合計額の４分の１に相当する金額と２５，０００円との合計額（ニ）　その生命保険料の金額の合計額が１００，０００円を超える場合　５０，０００円（５）　給与所得者の保険料控除申告書により申告された損害保険料（新法第七十七条第一項（損害保険料控除）に規定する損害保険料をいう。以下同じ。）の金額がある場合には、次に掲げる場合の区分に応じそれぞれ次に掲げる金額（イ）　その損害保険料の金額のすべてが新法第七十七条第一項第一号に規定する契約（（ハ）において「短期契約」という。）に係るものである場合　次に掲げる場合の区分に応じそれぞれ次に掲げる金額（ａ）　その損害保険料の金額の合計額が２，０００円までの場合　当該合計額（ｂ）　その損害保険料の金額の合計額が２，０００円を超え４，０００円までの場合　当該合計額の２分の１に相当する金額と１，０００円との合計額（ｃ）　その損害保険料の金額の合計額が４，０００円を超える場合　３，０００円（ロ）　その損害保険料の金額のすべてが新法第七十七条第一項第二号に規定する契約（（ハ）において「長期契約」という。）に係るものである場合　次に掲げる場合の区分に応じそれぞれ次に掲げる金額（ａ）　その損害保険料の金額の合計額が１０，０００円までの場合　当該合計額（ｂ）　その損害保険料の金額の合計額が１０，０００円を超え２０，０００円までの場合　当該合計額の２分の１に相当する金額と５，０００円との合計額（ｃ）　その損害保険料の金額の合計額が２０，０００円を超える場合　１５，０００円（ハ）　その損害保険料の金額のうちに短期契約に係るものと長期契約に係るものとがある場合　次に掲げる場合の区分に応じそれぞれ次に掲げる金額（ａ）　その損害保険料の金額のうち、短期契約に係るものにつき（イ）に準じて求めた金額と長期契約に係るものにつき（ロ）に準じて求めた金額との合計額が１５，０００円までの場合　当該合計額（ｂ）　（ａ）の合計額が１５，０００円を超える場合　１５，０００円（二）　給与所得者の扶養控除等申告書にその居住者が障害者、老年者、寡婦又は勤労学生に該当する旨の記載がある場合（当該勤労学生が新法第二条第一項第三十二号ロ又はハ（定義）に掲げる者に該当する場合には、当該申告書に勤労学生に該当する旨の記載があるほか、新法第百九十四条第三項（給与所得者の扶養控除等申告書）に規定する書類の提出又は提示があつた場合）には、これらの一に該当するごとに１５２，５００円（その者が特別障害者に該当する旨の記載がある場合には、２２７，５００円）を、当該申告書にその居住者の扶養親族等のうちに障害者がある旨の記載がある場合には、その障害者１人につき１５２，５００円（その者が特別障害者に該当する旨の記載がある場合には、２２７，５００円）を、（一）により求めた金額から控除した金額を求める。（三）　次に、（一）及び（二）により求めた金額から、（１）　給与所得者の扶養控除等申告書により申告された控除対象配偶者がある場合において、（イ）　当該申告書により申告された扶養親族があるときは、配偶者控除の額、附則第三条第二項の規定により読み替えられた新法第八十四条第一項及び第二項（扶養控除）の規定による扶養控除の額並びに基礎控除の額の合計額を控除し、（ロ）　当該申告書により申告された扶養親族がないときは、配偶者控除の額及び基礎控除の額の合計額を控除し、（２）　給与所得者の扶養控除等申告書により申告された控除対象配偶者がない場合において、（イ）　当該申告書により申告された扶養親族があるときは、附則第三条第二項の規定により読み替えられた新法第八十四条第一項及び第二項の規定による扶養控除の額並びに基礎控除の額の合計額を控除し、（ロ）　当該申告書により申告された扶養親族がないときは、基礎控除の額を控除し、それぞれその残額を求める。（四）　（三）により求めた残額に応じ、「課税給与所得金額」欄の該当する行を求め、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。（五）　（一）から（四）までにより税額を求める場合において、（三）により求めた残額が２，０００，０００円以上の居住者のその残額に１，０００円未満の端数があるときは、これを切り捨てた後の金額をその残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。

附則別表第五の付表

（一）

給与等の金額		給与所得控除後の給与等の金額	給与等の金額		給与所得控除後の給与等の金額	給与等の金額		給与所得控除後の給与等の金額
以上	未満	給与所得控除後の給与等の金額	以上	未満	給与所得控除後の給与等の金額	以上	未満	給与所得控除後の給与等の金額
円	円	円	円	円	円	円	円	円
４３８，５００円未満		０	１，３３０，０００	１，３３２，０００	８６４，５００	１，４３０，０００	１，４３２，０００	９２９，５００
			１，３３２，０００	１，３３４，０００	８６５，８００	１，４３２，０００	１，４３４，０００	９３０，８００
			１，３３４，０００	１，３３６，０００	８６７，１００	１，４３４，０００	１，４３６，０００	９３２，１００
			１，３３６，０００	１，３３８，０００	８６８，４００	１，４３６，０００	１，４３８，０００	９３３，４００
			１，３３８，０００	１，３４０，０００	８６９，７００	１，４３８，０００	１，４４０，０００	９３４，７００
４３８，５００	１，２５０，０００	給与等の金額から４３７，５００円を控除した金額	１，３４０，０００	１，３４２，０００	８７１，０００	１，４４０，０００	１，４４２，０００	９３６，０００
			１，３４２，０００	１，３４４，０００	８７２，３００	１，４４２，０００	１，４４４，０００	９３７，３００
			１，３４４，０００	１，３４６，０００	８７３，６００	１，４４４，０００	１，４４６，０００	９３８，６００
			１，３４６，０００	１，３４８，０００	８７４，９００	１，４４６，０００	１，４４８，０００	９３９，９００
			１，３４８，０００	１，３５０，０００	８７６，２００	１，４４８，０００	１，４５０，０００	９４１，２００
１，２５０，０００	１，２５２，０００	８１２，５００	１，３５０，０００	１，３５２，０００	８７７，５００	１，４５０，０００	１，４５２，０００	９４２，５００
１，２５２，０００	１，２５４，０００	８１３，８００	１，３５２，０００	１，３５４，０００	８７８，８００	１，４５２，０００	１，４５４，０００	９４３，８００
１，２５４，０００	１，２５６，０００	８１５，１００	１，３５４，０００	１，３５６，０００	８８０，１００	１，４５４，０００	１，４５６，０００	９４５，１００
１，２５６，０００	１，２５８，０００	８１６，４００	１，３５６，０００	１，３５８，０００	８８１，４００	１，４５６，０００	１，４５８，０００	９４６，４００
１，２５８，０００	１，２６０，０００	８１７，７００	１，３５８，０００	１，３６０，０００	８８２，７００	１，４５８，０００	１，４６０，０００	９４７，７００
１，２６０，０００	１，２６２，０００	８１９，０００	１，３６０，０００	１，３６２，０００	８８４，０００	１，４６０，０００	１，４６２，０００	９４９，０００
１，２６２，０００	１，２６４，０００	８２０，３００	１，３６２，０００	１，３６４，０００	８８５，３００	１，４６２，０００	１，４６４，０００	９５０，３００
１，２６４，０００	１，２６６，０００	８２１，６００	１，３６４，０００	１，３６６，０００	８８６，６００	１，４６４，０００	１，４６６，０００	９５１，６００
１，２６６，０００	１，２６８，０００	８２２，９００	１，３６６，０００	１，３６８，０００	８８７，９００	１，４６６，０００	１，４６８，０００	９５２，９００
１，２６８，０００	１，２７０，０００	８２４，２００	１，３６８，０００	１，３７０，０００	８８９，２００	１，４６８，０００	１，４７０，０００	９５４，２００
１，２７０，０００	１，２７２，０００	８２５，５００	１，３７０，０００	１，３７２，０００	８９０，５００	１，４７０，０００	１，４７２，０００	９５５，５００
１，２７２，０００	１，２７４，０００	８２６，８００	１，３７２，０００	１，３７４，０００	８９１，８００	１，４７２，０００	１，４７４，０００	９５６，８００
１，２７４，０００	１，２７６，０００	８２８，１００	１，３７４，０００	１，３７６，０００	８９３，１００	１，４７４，０００	１，４７６，０００	９５８，１００
１，２７６，０００	１，２７８，０００	８２９，４００	１，３７６，０００	１，３７８，０００	８９４，４００	１，４７６，０００	１，４７８，０００	９５９，４００
１，２７８，０００	１，２８０，０００	８３０，７００	１，３７８，０００	１，３８０，０００	８９５，７００	１，４７８，０００	１，４８０，０００	９６０，７００
１，２８０，０００	１，２８２，０００	８３２，０００	１，３８０，０００	１，３８２，０００	８９７，０００	１，４８０，０００	１，４８２，０００	９６２，０００
１，２８２，０００	１，２８４，０００	８３３，３００	１，３８２，０００	１，３８４，０００	８９８，３００	１，４８２，０００	１，４８４，０００	９６３，３００
１，２８４，０００	１，２８６，０００	８３４，６００	１，３８４，０００	１，３８６，０００	８９９，６００	１，４８４，０００	１，４８６，０００	９６４，６００
１，２８６，０００	１，２８８，０００	８３５，９００	１，３８６，０００	１，３８８，０００	９００，９００	１，４８６，０００	１，４８８，０００	９６５，９００
１，２８８，０００	１，２９０，０００	８３７，２００	１，３８８，０００	１，３９０，０００	９０２，２００	１，４８８，０００	１，４９０，０００	９６７，２００
１，２９０，０００	１，２９２，０００	８３８，５００	１，３９０，０００	１，３９２，０００	９０３，５００	１，４９０，０００	１，４９２，０００	９６８，５００
１，２９２，０００	１，２９４，０００	８３９，８００	１，３９２，０００	１，３９４，０００	９０４，８００	１，４９２，０００	１，４９４，０００	９６９，８００
１，２９４，０００	１，２９６，０００	８４１，１００	１，３９４，０００	１，３９６，０００	９０６，１００	１，４９４，０００	１，４９６，０００	９７１，１００
１，２９６，０００	１，２９８，０００	８４２，４００	１，３９６，０００	１，３９８，０００	９０７，４００	１，４９６，０００	１，４９８，０００	９７２，４００
１，２９８，０００	１，３００，０００	８４３，７００	１，３９８，０００	１，４００，０００	９０８，７００	１，４９８，０００	１，５００，０００	９７３，７００
１，３００，０００	１，３０２，０００	８４５，０００	１，４００，０００	１，４０２，０００	９１０，０００	１，５００，０００	１，５０２，０００	９７５，０００
１，３０２，０００	１，３０４，０００	８４６，３００	１，４０２，０００	１，４０４，０００	９１１，３００	１，５０２，０００	１，５０４，０００	９７６，５００
１，３０４，０００	１，３０６，０００	８４７，６００	１，４０４，０００	１，４０６，０００	９１２，６００	１，５０４，０００	１，５０６，０００	９７８，０００
１，３０６，０００	１，３０８，０００	８４８，９００	１，４０６，０００	１，４０８，０００	９１３，９００	１，５０６，０００	１，５０８，０００	９７９，５００
１，３０８，０００	１，３１０，０００	８５０，２００	１，４０８，０００	１，４１０，０００	９１５，２００	１，５０８，０００	１，５１０，０００	９８１，０００
１，３１０，０００	１，３１２，０００	８５１，５００	１，４１０，０００	１，４１２，０００	９１６，５００	１，５１０，０００	１，５１２，０００	９８２，５００
１，３１２，０００	１，３１４，０００	８５２，８００	１，４１２，０００	１，４１４，０００	９１７，８００	１，５１２，０００	１，５１４，０００	９８４，０００
１，３１４，０００	１，３１６，０００	８５４，１００	１，４１４，０００	１，４１６，０００	９１９，１００	１，５１４，０００	１，５１６，０００	９８５，５００
１，３１６，０００	１，３１８，０００	８５５，４００	１，４１６，０００	１，４１８，０００	９２０，４００	１，５１６，０００	１，５１８，０００	９８７，０００
１，３１８，０００	１，３２０，０００	８５６，７００	１，４１８，０００	１，４２０，０００	９２１，７００	１，５１８，０００	１，５２０，０００	９８８，５００
１，３２０，０００	１，３２２，０００	８５８，０００	１，４２０，０００	１，４２２，０００	９２３，０００	１，５２０，０００	１，５２２，０００	９９０，０００
１，３２２，０００	１，３２４，０００	８５９，３００	１，４２２，０００	１，４２４，０００	９２４，３００	１，５２２，０００	１，５２４，０００	９９１，５００
１，３２４，０００	１，３２６，０００	８６０，６００	１，４２４，０００	１，４２６，０００	９２５，６００	１，５２４，０００	１，５２６，０００	９９３，０００
１，３２６，０００	１，３２８，０００	８６１，９００	１，４２６，０００	１，４２８，０００	９２６，９００	１，５２６，０００	１，５２８，０００	９９４，５００
１，３２８，０００	１，３３０，０００	８６３，２００	１，４２８，０００	１，４３０，０００	９２８，２００	１，５２８，０００	１，５３０，０００	９９６，０００

（二）

給与等の金額		給与所得控除後の給与等の金額	給与等の金額		給与所得控除後の給与等の金額	給与等の金額		給与所得控除後の給与等の金額
以上	未満	給与所得控除後の給与等の金額	以上	未満	給与所得控除後の給与等の金額	以上	未満	給与所得控除後の給与等の金額
円	円	円	円	円	円	円	円	円
１，５３０，０００	１，５３２，０００	９９７，５００	１，６３０，０００	１，６３２，０００	１，０７２，５００	１，７３０，０００	１，７３２，０００	１，１４７，５００
１，５３２，０００	１，５３４，０００	９９９，０００	１，６３２，０００	１，６３４，０００	１，０７４，０００	１，７３２，０００	１，７３４，０００	１，１４９，０００
１，５３４，０００	１，５３６，０００	１，０００，５００	１，６３４，０００	１，６３６，０００	１，０７５，５００	１，７３４，０００	１，７３６，０００	１，１５０，５００
１，５３６，０００	１，５３８，０００	１，００２，０００	１，６３６，０００	１，６３８，０００	１，０７７，０００	１，７３６，０００	１，７３８，０００	１，１５２，０００
１，５３８，０００	１，５４０，０００	１，００３，５００	１，６３８，０００	１，６４０，０００	１，０７８，５００	１，７３８，０００	１，７４０，０００	１，１５３，５００
１，５４０，０００	１，５４２，０００	１，００５，０００	１，６４０，０００	１，６４２，０００	１，０８０，０００	１，７４０，０００	１，７４２，０００	１，１５５，０００
１，５４２，０００	１，５４４，０００	１，００６，５００	１，６４２，０００	１，６４４，０００	１，０８１，５００	１，７４２，０００	１，７４４，０００	１，１５６，５００
１，５４４，０００	１，５４６，０００	１，００８，０００	１，６４４，０００	１，６４６，０００	１，０８３，０００	１，７４４，０００	１，７４６，０００	１，１５８，０００
１，５４６，０００	１，５４８，０００	１，００９，５００	１，６４６，０００	１，６４８，０００	１，０８４，５００	１，７４６，０００	１，７４８，０００	１，１５９，５００
１，５４８，０００	１，５５０，０００	１，０１１，０００	１，６４８，０００	１，６５０，０００	１，０８６，０００	１，７４８，０００	１，７５０，０００	１，１６１，０００
１，５５０，０００	１，５５２，０００	１，０１２，５００	１，６５０，０００	１，６５２，０００	１，０８７，５００	１，７５０，０００	１，７５２，０００	１，１６２，５００
１，５５２，０００	１，５５４，０００	１，０１４，０００	１，６５２，０００	１，６５４，０００	１，０８９，０００	１，７５２，０００	１，７５４，０００	１，１６４，０００
１，５５４，０００	１，５５６，０００	１，０１５，５００	１，６５４，０００	１，６５６，０００	１，０９０，５００	１，７５４，０００	１，７５６，０００	１，１６５，５００
１，５５６，０００	１，５５８，０００	１，０１７，０００	１，６５６，０００	１，６５８，０００	１，０９２，０００	１，７５６，０００	１，７５８，０００	１，１６７，０００
１，５５８，０００	１，５６０，０００	１，０１８，５００	１，６５８，０００	１，６６０，０００	１，０９３，５００	１，７５８，０００	１，７６０，０００	１，１６８，５００
１，５６０，０００	１，５６２，０００	１，０２０，０００	１，６６０，０００	１，６６２，０００	１，０９５，０００	１，７６０，０００	１，７６２，０００	１，１７０，０００
１，５６２，０００	１，５６４，０００	１，０２１，５００	１，６６２，０００	１，６６４，０００	１，０９６，５００	１，７６２，０００	１，７６４，０００	１，１７１，５００
１，５６４，０００	１，５６６，０００	１，０２３，０００	１，６６４，０００	１，６６６，０００	１，０９８，０００	１，７６４，０００	１，７６６，０００	１，１７３，０００
１，５６６，０００	１，５６８，０００	１，０２４，５００	１，６６６，０００	１，６６８，０００	１，０９９，５００	１，７６６，０００	１，７６８，０００	１，１７４，５００
１，５６８，０００	１，５７０，０００	１，０２６，０００	１，６６８，０００	１，６７０，０００	１，１０１，０００	１，７６８，０００	１，７７０，０００	１，１７６，０００
１，５７０，０００	１，５７２，０００	１，０２７，５００	１，６７０，０００	１，６７２，０００	１，１０２，５００	１，７７０，０００	１，７７２，０００	１，１７７，５００
１，５７２，０００	１，５７４，０００	１，０２９，０００	１，６７２，０００	１，６７４，０００	１，１０４，０００	１，７７２，０００	１，７７４，０００	１，１７９，０００
１，５７４，０００	１，５７６，０００	１，０３０，５００	１，６７４，０００	１，６７６，０００	１，１０５，５００	１，７７４，０００	１，７７６，０００	１，１８０，５００
１，５７６，０００	１，５７８，０００	１，０３２，０００	１，６７６，０００	１，６７８，０００	１，１０７，０００	１，７７６，０００	１，７７８，０００	１，１８２，０００
１，５７８，０００	１，５８０，０００	１，０３３，５００	１，６７８，０００	１，６８０，０００	１，１０８，５００	１，７７８，０００	１，７８０，０００	１，１８３，５００
１，５８０，０００	１，５８２，０００	１，０３５，０００	１，６８０，０００	１，６８２，０００	１，１１０，０００	１，７８０，０００	１，７８２，０００	１，１８５，０００
１，５８２，０００	１，５８４，０００	１，０３６，５００	１，６８２，０００	１，６８４，０００	１，１１１，５００	１，７８２，０００	１，７８４，０００	１，１８６，５００
１，５８４，０００	１，５８６，０００	１，０３８，０００	１，６８４，０００	１，６８６，０００	１，１１３，０００	１，７８４，０００	１，７８６，０００	１，１８８，０００
１，５８６，０００	１，５８８，０００	１，０３９，５００	１，６８６，０００	１，６８８，０００	１，１１４，５００	１，７８６，０００	１，７８８，０００	１，１８９，５００
１，５８８，０００	１，５９０，０００	１，０４１，０００	１，６８８，０００	１，６９０，０００	１，１１６，０００	１，７８８，０００	１，７９０，０００	１，１９１，０００
１，５９０，０００	１，５９２，０００	１，０４２，５００	１，６９０，０００	１，６９２，０００	１，１１７，５００	１，７９０，０００	１，７９２，０００	１，１９２，５００
１，５９２，０００	１，５９４，０００	１，０４４，０００	１，６９２，０００	１，６９４，０００	１，１１９，０００	１，７９２，０００	１，７９４，０００	１，１９４，０００
１，５９４，０００	１，５９６，０００	１，０４５，５００	１，６９４，０００	１，６９６，０００	１，１２０，５００	１，７９４，０００	１，７９６，０００	１，１９５，５００
１，５９６，０００	１，５９８，０００	１，０４７，０００	１，６９６，０００	１，６９８，０００	１，１２２，０００	１，７９６，０００	１，７９８，０００	１，１９７，０００
１，５９８，０００	１，６００，０００	１，０４８，５００	１，６９８，０００	１，７００，０００	１，１２３，５００	１，７９８，０００	１，８００，０００	１，１９８，５００
１，６００，０００	１，６０２，０００	１，０５０，０００	１，７００，０００	１，７０２，０００	１，１２５，０００	１，８００，０００	１，８０２，０００	１，２００，０００
１，６０２，０００	１，６０４，０００	１，０５１，５００	１，７０２，０００	１，７０４，０００	１，１２６，５００	１，８０２，０００	１，８０４，０００	１，２０１，５００
１，６０４，０００	１，６０６，０００	１，０５３，０００	１，７０４，０００	１，７０６，０００	１，１２８，０００	１，８０４，０００	１，８０６，０００	１，２０３，０００
１，６０６，０００	１，６０８，０００	１，０５４，５００	１，７０６，０００	１，７０８，０００	１，１２９，５００	１，８０６，０００	１，８０８，０００	１，２０４，５００
１，６０８，０００	１，６１０，０００	１，０５６，０００	１，７０８，０００	１，７１０，０００	１，１３１，０００	１，８０８，０００	１，８１０，０００	１，２０６，０００
１，６１０，０００	１，６１２，０００	１，０５７，５００	１，７１０，０００	１，７１２，０００	１，１３２，５００	１，８１０，０００	１，８１２，０００	１，２０７，５００
１，６１２，０００	１，６１４，０００	１，０５９，０００	１，７１２，０００	１，７１４，０００	１，１３４，０００	１，８１２，０００	１，８１４，０００	１，２０９，０００
１，６１４，０００	１，６１６，０００	１，０６０，５００	１，７１４，０００	１，７１６，０００	１，１３５，５００	１，８１４，０００	１，８１６，０００	１，２１０，５００
１，６１６，０００	１，６１８，０００	１，０６２，０００	１，７１６，０００	１，７１８，０００	１，１３７，０００	１，８１６，０００	１，８１８，０００	１，２１２，０００
１，６１８，０００	１，６２０，０００	１，０６３，５００	１，７１８，０００	１，７２０，０００	１，１３８，５００	１，８１８，０００	１，８２０，０００	１，２１３，５００
１，６２０，０００	１，６２２，０００	１，０６５，０００	１，７２０，０００	１，７２２，０００	１，１４０，０００	１，８２０，０００	１，８２２，０００	１，２１５，０００
１，６２２，０００	１，６２４，０００	１，０６６，５００	１，７２２，０００	１，７２４，０００	１，１４１，５００	１，８２２，０００	１，８２４，０００	１，２１６，５００
１，６２４，０００	１，６２６，０００	１，０６８，０００	１，７２４，０００	１，７２６，０００	１，１４３，０００	１，８２４，０００	１，８２６，０００	１，２１８，０００
１，６２６，０００	１，６２８，０００	１，０６９，５００	１，７２６，０００	１，７２８，０００	１，１４４，５００	１，８２６，０００	１，８２８，０００	１，２１９，５００
１，６２８，０００	１，６３０，０００	１，０７１，０００	１，７２８，０００	１，７３０，０００	１，１４６，０００	１，８２８，０００	１，８３０，０００	１，２２１，０００

（三）

給与等の金額		給与所得控除後の給与等の金額	給与等の金額		給与所得控除後の給与等の金額	給与等の金額		給与所得控除後の給与等の金額
以上	未満	給与所得控除後の給与等の金額	以上	未満	給与所得控除後の給与等の金額	以上	未満	給与所得控除後の給与等の金額
円	円	円	円	円	円	円	円	円
１，８３０，０００	１，８３２，０００	１，２２２，５００	１，９３０，０００	１，９３２，０００	１，２９７，５００	２，０３０，０００	２，０３２，０００	１，３７２，５００
１，８３２，０００	１，８３４，０００	１，２２４，０００	１，９３２，０００	１，９３４，０００	１，２９９，０００	２，０３２，０００	２，０３４，０００	１，３７４，０００
１，８３４，０００	１，８３６，０００	１，２２５，５００	１，９３４，０００	１，９３６，０００	１，３００，５００	２，０３４，０００	２，０３６，０００	１，３７５，５００
１，８３６，０００	１，８３８，０００	１，２２７，０００	１，９３６，０００	１，９３８，０００	１，３０２，０００	２，０３６，０００	２，０３８，０００	１，３７７，０００
１，８３８，０００	１，８４０，０００	１，２２８，５００	１，９３８，０００	１，９４０，０００	１，３０３，５００	２，０３８，０００	２，０４０，０００	１，３７８，５００
１，８４０，０００	１，８４２，０００	１，２３０，０００	１，９４０，０００	１，９４２，０００	１，３０５，０００	２，０４０，０００	２，０４２，０００	１，３８０，０００
１，８４２，０００	１，８４４，０００	１，２３１，５００	１，９４２，０００	１，９４４，０００	１，３０６，５００	２，０４２，０００	２，０４４，０００	１，３８１，５００
１，８４４，０００	１，８４６，０００	１，２３３，０００	１，９４４，０００	１，９４６，０００	１，３０８，０００	２，０４４，０００	２，０４６，０００	１，３８３，０００
１，８４６，０００	１，８４８，０００	１，２３４，５００	１，９４６，０００	１，９４８，０００	１，３０９，５００	２，０４６，０００	２，０４８，０００	１，３８４，５００
１，８４８，０００	１，８５０，０００	１，２３６，０００	１，９４８，０００	１，９５０，０００	１，３１１，０００	２，０４８，０００	２，０５０，０００	１，３８６，０００
１，８５０，０００	１，８５２，０００	１，２３７，５００	１，９５０，０００	１，９５２，０００	１，３１２，５００	２，０５０，０００	２，０５２，０００	１，３８７，５００
１，８５２，０００	１，８５４，０００	１，２３９，０００	１，９５２，０００	１，９５４，０００	１，３１４，０００	２，０５２，０００	２，０５４，０００	１，３８９，０００
１，８５４，０００	１，８５６，０００	１，２４０，５００	１，９５４，０００	１，９５６，０００	１，３１５，５００	２，０５４，０００	２，０５６，０００	１，３９０，５００
１，８５６，０００	１，８５８，０００	１，２４２，０００	１，９５６，０００	１，９５８，０００	１，３１７，０００	２，０５６，０００	２，０５８，０００	１，３９２，０００
１，８５８，０００	１，８６０，０００	１，２４３，５００	１，９５８，０００	１，９６０，０００	１，３１８，５００	２，０５８，０００	２，０６０，０００	１，３９３，５００
１，８６０，０００	１，８６２，０００	１，２４５，０００	１，９６０，０００	１，９６２，０００	１，３２０，０００	２，０６０，０００	２，０６２，０００	１，３９５，０００
１，８６２，０００	１，８６４，０００	１，２４６，５００	１，９６２，０００	１，９６４，０００	１，３２１，５００	２，０６２，０００	２，０６４，０００	１，３９６，５００
１，８６４，０００	１，８６６，０００	１，２４８，０００	１，９６４，０００	１，９６６，０００	１，３２３，０００	２，０６４，０００	２，０６６，０００	１，３９８，０００
１，８６６，０００	１，８６８，０００	１，２４９，５００	１，９６６，０００	１，９６８，０００	１，３２４，５００	２，０６６，０００	２，０６８，０００	１，３９９，５００
１，８６８，０００	１，８７０，０００	１，２５１，０００	１，９６８，０００	１，９７０，０００	１，３２６，０００	２，０６８，０００	２，０７０，０００	１，４０１，０００
１，８７０，０００	１，８７２，０００	１，２５２，５００	１，９７０，０００	１，９７２，０００	１，３２７，５００	２，０７０，０００	２，０７２，０００	１，４０２，５００
１，８７２，０００	１，８７４，０００	１，２５４，０００	１，９７２，０００	１，９７４，０００	１，３２９，０００	２，０７２，０００	２，０７４，０００	１，４０４，０００
１，８７４，０００	１，８７６，０００	１，２５５，５００	１，９７４，０００	１，９７６，０００	１，３３０，５００	２，０７４，０００	２，０７６，０００	１，４０５，５００
１，８７６，０００	１，８７８，０００	１，２５７，０００	１，９７６，０００	１，９７８，０００	１，３３２，０００	２，０７６，０００	２，０７８，０００	１，４０７，０００
１，８７８，０００	１，８８０，０００	１，２５８，５００	１，９７８，０００	１，９８０，０００	１，３３３，５００	２，０７８，０００	２，０８０，０００	１，４０８，５００
１，８８０，０００	１，８８２，０００	１，２６０，０００	１，９８０，０００	１，９８２，０００	１，３３５，０００	２，０８０，０００	２，０８２，０００	１，４１０，０００
１，８８２，０００	１，８８４，０００	１，２６１，５００	１，９８２，０００	１，９８４，０００	１，３３６，５００	２，０８２，０００	２，０８４，０００	１，４１１，５００
１，８８４，０００	１，８８６，０００	１，２６３，０００	１，９８４，０００	１，９８６，０００	１，３３８，０００	２，０８４，０００	２，０８６，０００	１，４１３，０００
１，８８６，０００	１，８８８，０００	１，２６４，５００	１，９８６，０００	１，９８８，０００	１，３３９，５００	２，０８６，０００	２，０８８，０００	１，４１４，５００
１，８８８，０００	１，８９０，０００	１，２６６，０００	１，９８８，０００	１，９９０，０００	１，３４１，０００	２，０８８，０００	２，０９０，０００	１，４１６，０００
１，８９０，０００	１，８９２，０００	１，２６７，５００	１，９９０，０００	１，９９２，０００	１，３４２，５００	２，０９０，０００	２，０９２，０００	１，４１７，５００
１，８９２，０００	１，８９４，０００	１，２６９，０００	１，９９２，０００	１，９９４，０００	１，３４４，０００	２，０９２，０００	２，０９４，０００	１，４１９，０００
１，８９４，０００	１，８９６，０００	１，２７０，５００	１，９９４，０００	１，９９６，０００	１，３４５，５００	２，０９４，０００	２，０９６，０００	１，４２０，５００
１，８９６，０００	１，８９８，０００	１，２７２，０００	１，９９６，０００	１，９９８，０００	１，３４７，０００	２，０９６，０００	２，０９８，０００	１，４２２，０００
１，８９８，０００	１，９００，０００	１，２７３，５００	１，９９８，０００	２，０００，０００	１，３４８，５００	２，０９８，０００	２，１００，０００	１，４２３，５００
１，９００，０００	１，９０２，０００	１，２７５，０００	２，０００，０００	２，００２，０００	１，３５０，０００	２，１００，０００	２，１０２，０００	１，４２５，０００
１，９０２，０００	１，９０４，０００	１，２７６，５００	２，００２，０００	２，００４，０００	１，３５１，５００	２，１０２，０００	２，１０４，０００	１，４２６，５００
１，９０４，０００	１，９０６，０００	１，２７８，０００	２，００４，０００	２，００６，０００	１，３５３，０００	２，１０４，０００	２，１０６，０００	１，４２８，０００
１，９０６，０００	１，９０８，０００	１，２７９，５００	２，００６，０００	２，００８，０００	１，３５４，５００	２，１０６，０００	２，１０８，０００	１，４２９，５００
１，９０８，０００	１，９１０，０００	１，２８１，０００	２，００８，０００	２，０１０，０００	１，３５６，０００	２，１０８，０００	２，１１０，０００	１，４３１，０００
１，９１０，０００	１，９１２，０００	１，２８２，５００	２，０１０，０００	２，０１２，０００	１，３５７，５００	２，１１０，０００	２，１１２，０００	１，４３２，５００
１，９１２，０００	１，９１４，０００	１，２８４，０００	２，０１２，０００	２，０１４，０００	１，３５９，０００	２，１１２，０００	２，１１４，０００	１，４３４，０００
１，９１４，０００	１，９１６，０００	１，２８５，５００	２，０１４，０００	２，０１６，０００	１，３６０，５００	２，１１４，０００	２，１１６，０００	１，４３５，５００
１，９１６，０００	１，９１８，０００	１，２８７，０００	２，０１６，０００	２，０１８，０００	１，３６２，０００	２，１１６，０００	２，１１８，０００	１，４３７，０００
１，９１８，０００	１，９２０，０００	１，２８８，５００	２，０１８，０００	２，０２０，０００	１，３６３，５００	２，１１８，０００	２，１２０，０００	１，４３８，５００
１，９２０，０００	１，９２２，０００	１，２９０，０００	２，０２０，０００	２，０２２，０００	１，３６５，０００	２，１２０，０００	２，１２２，０００	１，４４０，０００
１，９２２，０００	１，９２４，０００	１，２９１，５００	２，０２２，０００	２，０２４，０００	１，３６６，５００	２，１２２，０００	２，１２４，０００	１，４４１，５００
１，９２４，０００	１，９２６，０００	１，２９３，０００	２，０２４，０００	２，０２６，０００	１，３６８，０００	２，１２４，０００	２，１２６，０００	１，４４３，０００
１，９２６，０００	１，９２８，０００	１，２９４，５００	２，０２６，０００	２，０２８，０００	１，３６９，５００	２，１２６，０００	２，１２８，０００	１，４４４，５００
１，９２８，０００	１，９３０，０００	１，２９６，０００	２，０２８，０００	２，０３０，０００	１，３７１，０００	２，１２８，０００	２，１３０，０００	１，４４６，０００

（四）

給与等の金額		給与所得控除後の給与等の金額	給与等の金額		給与所得控除後の給与等の金額	給与等の金額		給与所得控除後の給与等の金額
以上	未満	給与所得控除後の給与等の金額	以上	未満	給与所得控除後の給与等の金額	以上	未満	給与所得控除後の給与等の金額
円	円	円	円	円	円	円	円	円
２，１３０，０００	２，１３２，０００	１，４４７，５００	２，２３０，０００	２，２３２，０００	１，５２２，５００	２，３３０，０００	２，３３２，０００	１，５９７，５００
２，１３２，０００	２，１３４，０００	１，４４９，０００	２，２３２，０００	２，２３４，０００	１，５２４，０００	２，３３２，０００	２，３３４，０００	１，５９９，０００
２，１３４，０００	２，１３６，０００	１，４５０，５００	２，２３４，０００	２，２３６，０００	１，５２５，５００	２，３３４，０００	２，３３６，０００	１，６００，５００
２，１３６，０００	２，１３８，０００	１，４５２，０００	２，２３６，０００	２，２３８，０００	１，５２７，０００	２，３３６，０００	２，３３８，０００	１，６０２，０００
２，１３８，０００	２，１４０，０００	１，４５３，５００	２，２３８，０００	２，２４０，０００	１，５２８，５００	２，３３８，０００	２，３４０，０００	１，６０３，５００
２，１４０，０００	２，１４２，０００	１，４５５，０００	２，２４０，０００	２，２４２，０００	１，５３０，０００	２，３４０，０００	２，３４２，０００	１，６０５，０００
２，１４２，０００	２，１４４，０００	１，４５６，５００	２，２４２，０００	２，２４４，０００	１，５３１，５００	２，３４２，０００	２，３４４，０００	１，６０６，５００
２，１４４，０００	２，１４６，０００	１，４５８，０００	２，２４４，０００	２，２４６，０００	１，５３３，０００	２，３４４，０００	２，３４６，０００	１，６０８，０００
２，１４６，０００	２，１４８，０００	１，４５９，５００	２，２４６，０００	２，２４８，０００	１，５３４，５００	２，３４６，０００	２，３４８，０００	１，６０９，５００
２，１４８，０００	２，１５０，０００	１，４６１，０００	２，２４８，０００	２，２５０，０００	１，５３６，０００	２，３４８，０００	２，３５０，０００	１，６１１，０００
２，１５０，０００	２，１５２，０００	１，４６２，５００	２，２５０，０００	２，２５２，０００	１，５３７，５００	２，３５０，０００	２，３５２，０００	１，６１２，５００
２，１５２，０００	２，１５４，０００	１，４６４，０００	２，２５２，０００	２，２５４，０００	１，５３９，０００	２，３５２，０００	２，３５４，０００	１，６１４，０００
２，１５４，０００	２，１５６，０００	１，４６５，５００	２，２５４，０００	２，２５６，０００	１，５４０，５００	２，３５４，０００	２，３５６，０００	１，６１５，５００
２，１５６，０００	２，１５８，０００	１，４６７，０００	２，２５６，０００	２，２５８，０００	１，５４２，０００	２，３５６，０００	２，３５８，０００	１，６１７，０００
２，１５８，０００	２，１６０，０００	１，４６８，５００	２，２５８，０００	２，２６０，０００	１，５４３，５００	２，３５８，０００	２，３６０，０００	１，６１８，５００
２，１６０，０００	２，１６２，０００	１，４７０，０００	２，２６０，０００	２，２６２，０００	１，５４５，０００	２，３６０，０００	２，３６２，０００	１，６２０，０００
２，１６２，０００	２，１６４，０００	１，４７１，５００	２，２６２，０００	２，２６４，０００	１，５４６，５００	２，３６２，０００	２，３６４，０００	１，６２１，５００
２，１６４，０００	２，１６６，０００	１，４７３，０００	２，２６４，０００	２，２６６，０００	１，５４８，０００	２，３６４，０００	２，３６６，０００	１，６２３，０００
２，１６６，０００	２，１６８，０００	１，４７４，５００	２，２６６，０００	２，２６８，０００	１，５４９，５００	２，３６６，０００	２，３６８，０００	１，６２４，５００
２，１６８，０００	２，１７０，０００	１，４７６，０００	２，２６８，０００	２，２７０，０００	１，５５１，０００	２，３６８，０００	２，３７０，０００	１，６２６，０００
２，１７０，０００	２，１７２，０００	１，４７７，５００	２，２７０，０００	２，２７２，０００	１，５５２，５００	２，３７０，０００	２，３７２，０００	１，６２７，５００
２，１７２，０００	２，１７４，０００	１，４７９，０００	２，２７２，０００	２，２７４，０００	１，５５４，０００	２，３７２，０００	２，３７４，０００	１，６２９，０００
２，１７４，０００	２，１７６，０００	１，４８０，５００	２，２７４，０００	２，２７６，０００	１，５５５，５００	２，３７４，０００	２，３７６，０００	１，６３０，５００
２，１７６，０００	２，１７８，０００	１，４８２，０００	２，２７６，０００	２，２７８，０００	１，５５７，０００	２，３７６，０００	２，３７８，０００	１，６３２，０００
２，１７８，０００	２，１８０，０００	１，４８３，５００	２，２７８，０００	２，２８０，０００	１，５５８，５００	２，３７８，０００	２，３８０，０００	１，６３３，５００
２，１８０，０００	２，１８２，０００	１，４８５，０００	２，２８０，０００	２，２８２，０００	１，５６０，０００	２，３８０，０００	２，３８２，０００	１，６３５，０００
２，１８２，０００	２，１８４，０００	１，４８６，５００	２，２８２，０００	２，２８４，０００	１，５６１，５００	２，３８２，０００	２，３８４，０００	１，６３６，５００
２，１８４，０００	２，１８６，０００	１，４８８，０００	２，２８４，０００	２，２８６，０００	１，５６３，０００	２，３８４，０００	２，３８６，０００	１，６３８，０００
２，１８６，０００	２，１８８，０００	１，４８９，５００	２，２８６，０００	２，２８８，０００	１，５６４，５００	２，３８６，０００	２，３８８，０００	１，６３９，５００
２，１８８，０００	２，１９０，０００	１，４９１，０００	２，２８８，０００	２，２９０，０００	１，５６６，０００	２，３８８，０００	２，３９０，０００	１，６４１，０００
２，１９０，０００	２，１９２，０００	１，４９２，５００	２，２９０，０００	２，２９２，０００	１，５６７，５００	２，３９０，０００	２，３９２，０００	１，６４２，５００
２，１９２，０００	２，１９４，０００	１，４９４，０００	２，２９２，０００	２，２９４，０００	１，５６９，０００	２，３９２，０００	２，３９４，０００	１，６４４，０００
２，１９４，０００	２，１９６，０００	１，４９５，５００	２，２９４，０００	２，２９６，０００	１，５７０，５００	２，３９４，０００	２，３９６，０００	１，６４５，５００
２，１９６，０００	２，１９８，０００	１，４９７，０００	２，２９６，０００	２，２９８，０００	１，５７２，０００	２，３９６，０００	２，３９８，０００	１，６４７，０００
２，１９８，０００	２，２００，０００	１，４９８，５００	２，２９８，０００	２，３００，０００	１，５７３，５００	２，３９８，０００	２，４００，０００	１，６４８，５００
２，２００，０００	２，２０２，０００	１，５００，０００	２，３００，０００	２，３０２，０００	１，５７５，０００	２，４００，０００	２，４０２，０００	１，６５０，０００
２，２０２，０００	２，２０４，０００	１，５０１，５００	２，３０２，０００	２，３０４，０００	１，５７６，５００	２，４０２，０００	２，４０４，０００	１，６５１，５００
２，２０４，０００	２，２０６，０００	１，５０３，０００	２，３０４，０００	２，３０６，０００	１，５７８，０００	２，４０４，０００	２，４０６，０００	１，６５３，０００
２，２０６，０００	２，２０８，０００	１，５０４，５００	２，３０６，０００	２，３０８，０００	１，５７９，５００	２，４０６，０００	２，４０８，０００	１，６５４，５００
２，２０８，０００	２，２１０，０００	１，５０６，０００	２，３０８，０００	２，３１０，０００	１，５８１，０００	２，４０８，０００	２，４１０，０００	１，６５６，０００
２，２１０，０００	２，２１２，０００	１，５０７，５００	２，３１０，０００	２，３１２，０００	１，５８２，５００	２，４１０，０００	２，４１２，０００	１，６５７，５００
２，２１２，０００	２，２１４，０００	１，５０９，０００	２，３１２，０００	２，３１４，０００	１，５８４，０００	２，４１２，０００	２，４１４，０００	１，６５９，０００
２，２１４，０００	２，２１６，０００	１，５１０，５００	２，３１４，０００	２，３１６，０００	１，５８５，５００	２，４１４，０００	２，４１６，０００	１，６６０，５００
２，２１６，０００	２，２１８，０００	１，５１２，０００	２，３１６，０００	２，３１８，０００	１，５８７，０００	２，４１６，０００	２，４１８，０００	１，６６２，０００
２，２１８，０００	２，２２０，０００	１，５１３，５００	２，３１８，０００	２，３２０，０００	１，５８８，５００	２，４１８，０００	２，４２０，０００	１，６６３，５００
２，２２０，０００	２，２２２，０００	１，５１５，０００	２，３２０，０００	２，３２２，０００	１，５９０，０００	２，４２０，０００	２，４２２，０００	１，６６５，０００
２，２２２，０００	２，２２４，０００	１，５１６，５００	２，３２２，０００	２，３２４，０００	１，５９１，５００	２，４２２，０００	２，４２４，０００	１，６６６，５００
２，２２４，０００	２，２２６，０００	１，５１８，０００	２，３２４，０００	２，３２６，０００	１，５９３，０００	２，４２４，０００	２，４２６，０００	１，６６８，０００
２，２２６，０００	２，２２８，０００	１，５１９，５００	２，３２６，０００	２，３２８，０００	１，５９４，５００	２，４２６，０００	２，４２８，０００	１，６６９，５００
２，２２８，０００	２，２３０，０００	１，５２１，０００	２，３２８，０００	２，３３０，０００	１，５９６，０００	２，４２８，０００	２，４３０，０００	１，６７１，０００

（五）

給与等の金額		給与所得控除後の給与等の金額	給与等の金額		給与所得控除後の給与等の金額	給与等の金額		給与所得控除後の給与等の金額
以上	未満	給与所得控除後の給与等の金額	以上	未満	給与所得控除後の給与等の金額	以上	未満	給与所得控除後の給与等の金額
円	円	円	円	円	円	円	円	円
２，４３０，０００	２，４３２，０００	１，６７２，５００	２，５３０，０００	２，５３２，０００	１，７４７，５００	２，６３０，０００	２，６３２，０００	１，８２２，５００
２，４３２，０００	２，４３４，０００	１，６７４，０００	２，５３２，０００	２，５３４，０００	１，７４９，０００	２，６３２，０００	２，６３４，０００	１，８２４，０００
２，４３４，０００	２，４３６，０００	１，６７５，５００	２，５３４，０００	２，５３６，０００	１，７５０，５００	２，６３４，０００	２，６３６，０００	１，８２５，５００
２，４３６，０００	２，４３８，０００	１，６７７，０００	２，５３６，０００	２，５３８，０００	１，７５２，０００	２，６３６，０００	２，６３８，０００	１，８２７，０００
２，４３８，０００	２，４４０，０００	１，６７８，５００	２，５３８，０００	２，５４０，０００	１，７５３，５００	２，６３８，０００	２，６４０，０００	１，８２８，５００
２，４４０，０００	２，４４２，０００	１，６８０，０００	２，５４０，０００	２，５４２，０００	１，７５５，０００	２，６４０，０００	２，６４２，０００	１，８３０，０００
２，４４２，０００	２，４４４，０００	１，６８１，５００	２，５４２，０００	２，５４４，０００	１，７５６，５００	２，６４２，０００	２，６４４，０００	１，８３１，５００
２，４４４，０００	２，４４６，０００	１，６８３，０００	２，５４４，０００	２，５４６，０００	１，７５８，０００	２，６４４，０００	２，６４６，０００	１，８３３，０００
２，４４６，０００	２，４４８，０００	１，６８４，５００	２，５４６，０００	２，５４８，０００	１，７５９，５００	２，６４６，０００	２，６４８，０００	１，８３４，５００
２，４４８，０００	２，４５０，０００	１，６８６，０００	２，５４８，０００	２，５５０，０００	１，７６１，０００	２，６４８，０００	２，６５０，０００	１，８３６，０００
２，４５０，０００	２，４５２，０００	１，６８７，５００	２，５５０，０００	２，５５２，０００	１，７６２，５００	２，６５０，０００	２，６５２，０００	１，８３７，５００
２，４５２，０００	２，４５４，０００	１，６８９，０００	２，５５２，０００	２，５５４，０００	１，７６４，０００	２，６５２，０００	２，６５４，０００	１，８３９，０００
２，４５４，０００	２，４５６，０００	１，６９０，５００	２，５５４，０００	２，５５６，０００	１，７６５，５００	２，６５４，０００	２，６５６，０００	１，８４０，５００
２，４５６，０００	２，４５８，０００	１，６９２，０００	２，５５６，０００	２，５５８，０００	１，７６７，０００	２，６５６，０００	２，６５８，０００	１，８４２，０００
２，４５８，０００	２，４６０，０００	１，６９３，５００	２，５５８，０００	２，５６０，０００	１，７６８，５００	２，６５８，０００	２，６６０，０００	１，８４３，５００
２，４６０，０００	２，４６２，０００	１，６９５，０００	２，５６０，０００	２，５６２，０００	１，７７０，０００	２，６６０，０００	２，６６２，０００	１，８４５，０００
２，４６２，０００	２，４６４，０００	１，６９６，５００	２，５６２，０００	２，５６４，０００	１，７７１，５００	２，６６２，０００	２，６６４，０００	１，８４６，５００
２，４６４，０００	２，４６６，０００	１，６９８，０００	２，５６４，０００	２，５６６，０００	１，７７３，０００	２，６６４，０００	２，６６６，０００	１，８４８，０００
２，４６６，０００	２，４６８，０００	１，６９９，５００	２，５６６，０００	２，５６８，０００	１，７７４，５００	２，６６６，０００	２，６６８，０００	１，８４９，５００
２，４６８，０００	２，４７０，０００	１，７０１，０００	２，５６８，０００	２，５７０，０００	１，７７６，０００	２，６６８，０００	２，６７０，０００	１，８５１，０００
２，４７０，０００	２，４７２，０００	１，７０２，５００	２，５７０，０００	２，５７２，０００	１，７７７，５００	２，６７０，０００	２，６７２，０００	１，８５２，５００
２，４７２，０００	２，４７４，０００	１，７０４，０００	２，５７２，０００	２，５７４，０００	１，７７９，０００	２，６７２，０００	２，６７４，０００	１，８５４，０００
２，４７４，０００	２，４７６，０００	１，７０５，５００	２，５７４，０００	２，５７６，０００	１，７８０，５００	２，６７４，０００	２，６７６，０００	１，８５５，５００
２，４７６，０００	２，４７８，０００	１，７０７，０００	２，５７６，０００	２，５７８，０００	１，７８２，０００	２，６７６，０００	２，６７８，０００	１，８５７，０００
２，４７８，０００	２，４８０，０００	１，７０８，５００	２，５７８，０００	２，５８０，０００	１，７８３，５００	２，６７８，０００	２，６８０，０００	１，８５８，５００
２，４８０，０００	２，４８２，０００	１，７１０，０００	２，５８０，０００	２，５８２，０００	１，７８５，０００	２，６８０，０００	２，６８２，０００	１，８６０，０００
２，４８２，０００	２，４８４，０００	１，７１１，５００	２，５８２，０００	２，５８４，０００	１，７８６，５００	２，６８２，０００	２，６８４，０００	１，８６１，５００
２，４８４，０００	２，４８６，０００	１，７１３，０００	２，５８４，０００	２，５８６，０００	１，７８８，０００	２，６８４，０００	２，６８６，０００	１，８６３，０００
２，４８６，０００	２，４８８，０００	１，７１４，５００	２，５８６，０００	２，５８８，０００	１，７８９，５００	２，６８６，０００	２，６８８，０００	１，８６４，５００
２，４８８，０００	２，４９０，０００	１，７１６，０００	２，５８８，０００	２，５９０，０００	１，７９１，０００	２，６８８，０００	２，６９０，０００	１，８６６，０００
２，４９０，０００	２，４９２，０００	１，７１７，５００	２，５９０，０００	２，５９２，０００	１，７９２，５００	２，６９０，０００	２，６９２，０００	１，８６７，５００
２，４９２，０００	２，４９４，０００	１，７１９，０００	２，５９２，０００	２，５９４，０００	１，７９４，０００	２，６９２，０００	２，６９４，０００	１，８６９，０００
２，４９４，０００	２，４９６，０００	１，７２０，５００	２，５９４，０００	２，５９６，０００	１，７９５，５００	２，６９４，０００	２，６９６，０００	１，８７０，５００
２，４９６，０００	２，４９８，０００	１，７２２，０００	２，５９６，０００	２，５９８，０００	１，７９７，０００	２，６９６，０００	２，６９８，０００	１，８７２，０００
２，４９８，０００	２，５００，０００	１，７２３，５００	２，５９８，０００	２，６００，０００	１，７９８，５００	２，６９８，０００	２，７００，０００	１，８７３，５００
２，５００，０００	２，５０２，０００	１，７２５，０００	２，６００，０００	２，６０２，０００	１，８００，０００	２，７００，０００	２，７０２，０００	１，８７５，０００
２，５０２，０００	２，５０４，０００	１，７２６，５００	２，６０２，０００	２，６０４，０００	１，８０１，５００	２，７０２，０００	２，７０４，０００	１，８７６，５００
２，５０４，０００	２，５０６，０００	１，７２８，０００	２，６０４，０００	２，６０６，０００	１，８０３，０００	２，７０４，０００	２，７０６，０００	１，８７８，０００
２，５０６，０００	２，５０８，０００	１，７２９，５００	２，６０６，０００	２，６０８，０００	１，８０４，５００	２，７０６，０００	２，７０８，０００	１，８７９，５００
２，５０８，０００	２，５１０，０００	１，７３１，０００	２，６０８，０００	２，６１０，０００	１，８０６，０００	２，７０８，０００	２，７１０，０００	１，８８１，０００
２，５１０，０００	２，５１２，０００	１，７３２，５００	２，６１０，０００	２，６１２，０００	１，８０７，５００	２，７１０，０００	２，７１２，０００	１，８８２，５００
２，５１２，０００	２，５１４，０００	１，７３４，０００	２，６１２，０００	２，６１４，０００	１，８０９，０００	２，７１２，０００	２，７１４，０００	１，８８４，０００
２，５１４，０００	２，５１６，０００	１，７３５，５００	２，６１４，０００	２，６１６，０００	１，８１０，５００	２，７１４，０００	２，７１６，０００	１，８８５，５００
２，５１６，０００	２，５１８，０００	１，７３７，０００	２，６１６，０００	２，６１８，０００	１，８１２，０００	２，７１６，０００	２，７１８，０００	１，８８７，０００
２，５１８，０００	２，５２０，０００	１，７３８，５００	２，６１８，０００	２，６２０，０００	１，８１３，５００	２，７１８，０００	２，７２０，０００	１，８８８，５００
２，５２０，０００	２，５２２，０００	１，７４０，０００	２，６２０，０００	２，６２２，０００	１，８１５，０００	２，７２０，０００	２，７２２，０００	１，８９０，０００
２，５２２，０００	２，５２４，０００	１，７４１，５００	２，６２２，０００	２，６２４，０００	１，８１６，５００	２，７２２，０００	２，７２４，０００	１，８９１，５００
２，５２４，０００	２，５２６，０００	１，７４３，０００	２，６２４，０００	２，６２６，０００	１，８１８，０００	２，７２４，０００	２，７２６，０００	１，８９３，０００
２，５２６，０００	２，５２８，０００	１，７４４，５００	２，６２６，０００	２，６２８，０００	１，８１９，５００	２，７２６，０００	２，７２８，０００	１，８９４，５００
２，５２８，０００	２，５３０，０００	１，７４６，０００	２，６２８，０００	２，６３０，０００	１，８２１，０００	２，７２８，０００	２，７３０，０００	１，８９６，０００

（六）

給与等の金額		給与所得控除後の給与等の金額	給与等の金額		給与所得控除後の給与等の金額	給与等の金額		給与所得控除後の給与等の金額
以上	未満	給与所得控除後の給与等の金額	以上	未満	給与所得控除後の給与等の金額	以上	未満	給与所得控除後の給与等の金額
円	円	円	円	円	円	円	円	円
２，７３０，０００	２，７３２，０００	１，８９７，５００	２，８３０，０００	２，８３２，０００	１，９７２，５００	２，９３０，０００	２，９３２，０００	２，０４７，５００
２，７３２，０００	２，７３４，０００	１，８９９，０００	２，８３２，０００	２，８３４，０００	１，９７４，０００	２，９３２，０００	２，９３４，０００	２，０４９，０００
２，７３４，０００	２，７３６，０００	１，９００，５００	２，８３４，０００	２，８３６，０００	１，９７５，５００	２，９３４，０００	２，９３６，０００	２，０５０，５００
２，７３６，０００	２，７３８，０００	１，９０２，０００	２，８３６，０００	２，８３８，０００	１，９７７，０００	２，９３６，０００	２，９３８，０００	２，０５２，０００
２，７３８，０００	２，７４０，０００	１，９０３，５００	２，８３８，０００	２，８４０，０００	１，９７８，５００	２，９３８，０００	２，９４０，０００	２，０５３，５００
２，７４０，０００	２，７４２，０００	１，９０５，０００	２，８４０，０００	２，８４２，０００	１，９８０，０００	２，９４０，０００	２，９４２，０００	２，０５５，０００
２，７４２，０００	２，７４４，０００	１，９０６，５００	２，８４２，０００	２，８４４，０００	１，９８１，５００	２，９４２，０００	２，９４４，０００	２，０５６，５００
２，７４４，０００	２，７４６，０００	１，９０８，０００	２，８４４，０００	２，８４６，０００	１，９８３，０００	２，９４４，０００	２，９４６，０００	２，０５８，０００
２，７４６，０００	２，７４８，０００	１，９０９，５００	２，８４６，０００	２，８４８，０００	１，９８４，５００	２，９４６，０００	２，９４８，０００	２，０５９，５００
２，７４８，０００	２，７５０，０００	１，９１１，０００	２，８４８，０００	２，８５０，０００	１，９８６，０００	２，９４８，０００	２，９５０，０００	２，０６１，０００
２，７５０，０００	２，７５２，０００	１，９１２，５００	２，８５０，０００	２，８５２，０００	１，９８７，５００	２，９５０，０００	２，９５２，０００	２，０６２，５００
２，７５２，０００	２，７５４，０００	１，９１４，０００	２，８５２，０００	２，８５４，０００	１，９８９，０００	２，９５２，０００	２，９５４，０００	２，０６４，０００
２，７５４，０００	２，７５６，０００	１，９１５，５００	２，８５４，０００	２，８５６，０００	１，９９０，５００	２，９５４，０００	２，９５６，０００	２，０６５，５００
２，７５６，０００	２，７５８，０００	１，９１７，０００	２，８５６，０００	２，８５８，０００	１，９９２，０００	２，９５６，０００	２，９５８，０００	２，０６７，０００
２，７５８，０００	２，７６０，０００	１，９１８，５００	２，８５８，０００	２，８６０，０００	１，９９３，５００	２，９５８，０００	２，９６０，０００	２，０６８，５００
２，７６０，０００	２，７６２，０００	１，９２０，０００	２，８６０，０００	２，８６２，０００	１，９９５，０００	２，９６０，０００	２，９６２，０００	２，０７０，０００
２，７６２，０００	２，７６４，０００	１，９２１，５００	２，８６２，０００	２，８６４，０００	１，９９６，５００	２，９６２，０００	２，９６４，０００	２，０７１，５００
２，７６４，０００	２，７６６，０００	１，９２３，０００	２，８６４，０００	２，８６６，０００	１，９９８，０００	２，９６４，０００	２，９６６，０００	２，０７３，０００
２，７６６，０００	２，７６８，０００	１，９２４，５００	２，８６６，０００	２，８６８，０００	１，９９９，５００	２，９６６，０００	２，９６８，０００	２，０７４，５００
２，７６８，０００	２，７７０，０００	１，９２６，０００	２，８６８，０００	２，８７０，０００	２，００１，０００	２，９６８，０００	２，９７０，０００	２，０７６，０００
２，７７０，０００	２，７７２，０００	１，９２７，５００	２，８７０，０００	２，８７２，０００	２，００２，５００	２，９７０，０００	２，９７２，０００	２，０７７，５００
２，７７２，０００	２，７７４，０００	１，９２９，０００	２，８７２，０００	２，８７４，０００	２，００４，０００	２，９７２，０００	２，９７４，０００	２，０７９，０００
２，７７４，０００	２，７７６，０００	１，９３０，５００	２，８７４，０００	２，８７６，０００	２，００５，５００	２，９７４，０００	２，９７６，０００	２，０８０，５００
２，７７６，０００	２，７７８，０００	１，９３２，０００	２，８７６，０００	２，８７８，０００	２，００７，０００	２，９７６，０００	２，９７８，０００	２，０８２，０００
２，７７８，０００	２，７８０，０００	１，９３３，５００	２，８７８，０００	２，８８０，０００	２，００８，５００	２，９７８，０００	２，９８０，０００	２，０８３，５００
２，７８０，０００	２，７８２，０００	１，９３５，０００	２，８８０，０００	２，８８２，０００	２，０１０，０００	２，９８０，０００	２，９８２，０００	２，０８５，０００
２，７８２，０００	２，７８４，０００	１，９３６，５００	２，８８２，０００	２，８８４，０００	２，０１１，５００	２，９８２，０００	２，９８４，０００	２，０８６，５００
２，７８４，０００	２，７８６，０００	１，９３８，０００	２，８８４，０００	２，８８６，０００	２，０１３，０００	２，９８４，０００	２，９８６，０００	２，０８８，０００
２，７８６，０００	２，７８８，０００	１，９３９，５００	２，８８６，０００	２，８８８，０００	２，０１４，５００	２，９８６，０００	２，９８８，０００	２，０８９，５００
２，７８８，０００	２，７９０，０００	１，９４１，０００	２，８８８，０００	２，８９０，０００	２，０１６，０００	２，９８８，０００	２，９９０，０００	２，０９１，０００
２，７９０，０００	２，７９２，０００	１，９４２，５００	２，８９０，０００	２，８９２，０００	２，０１７，５００	２，９９０，０００	２，９９２，０００	２，０９２，５００
２，７９２，０００	２，７９４，０００	１，９４４，０００	２，８９２，０００	２，８９４，０００	２，０１９，０００	２，９９２，０００	２，９９４，０００	２，０９４，０００
２，７９４，０００	２，７９６，０００	１，９４５，５００	２，８９４，０００	２，８９６，０００	２，０２０，５００	２，９９４，０００	２，９９６，０００	２，０９５，５００
２，７９６，０００	２，７９８，０００	１，９４７，０００	２，８９６，０００	２，８９８，０００	２，０２２，０００	２，９９６，０００	２，９９８，０００	２，０９７，０００
２，７９８，０００	２，８００，０００	１，９４８，５００	２，８９８，０００	２，９００，０００	２，０２３，５００	２，９９８，０００	３，０００，０００	２，０９８，５００
２，８００，０００	２，８０２，０００	１，９５０，０００	２，９００，０００	２，９０２，０００	２，０２５，０００	３，０００，０００	６，０００，０００	給与等の金額に８４％を乗じて算出した金額から４２０，０００円を控除した金額
２，８０２，０００	２，８０４，０００	１，９５１，５００	２，９０２，０００	２，９０４，０００	２，０２６，５００
２，８０４，０００	２，８０６，０００	１，９５３，０００	２，９０４，０００	２，９０６，０００	２，０２８，０００
２，８０６，０００	２，８０８，０００	１，９５４，５００	２，９０６，０００	２，９０８，０００	２，０２９，５００
２，８０８，０００	２，８１０，０００	１，９５６，０００	２，９０８，０００	２，９１０，０００	２，０３１，０００
２，８１０，０００	２，８１２，０００	１，９５７，５００	２，９１０，０００	２，９１２，０００	２，０３２，５００	６，０００，０００円以上		給与等の金額に９３％を乗じて算出した金額から９６０，０００円を控除した金額
２，８１２，０００	２，８１４，０００	１，９５９，０００	２，９１２，０００	２，９１４，０００	２，０３４，０００
２，８１４，０００	２，８１６，０００	１，９６０，５００	２，９１４，０００	２，９１６，０００	２，０３５，５００
２，８１６，０００	２，８１８，０００	１，９６２，０００	２，９１６，０００	２，９１８，０００	２，０３７，０００
２，８１８，０００	２，８２０，０００	１，９６３，５００	２，９１８，０００	２，９２０，０００	２，０３８，５００
２，８２０，０００	２，８２２，０００	１，９６５，０００	２，９２０，０００	２，９２２，０００	２，０４０，０００
２，８２２，０００	２，８２４，０００	１，９６６，５００	２，９２２，０００	２，９２４，０００	２，０４１，５００
２，８２４，０００	２，８２６，０００	１，９６８，０００	２，９２４，０００	２，９２６，０００	２，０４３，０００
２，８２６，０００	２，８２８，０００	１，９６９，５００	２，９２６，０００	２，９２８，０００	２，０４４，５００
２，８２８，０００	２，８３０，０００	１，９７１，０００	２，９２８，０００	２，９３０，０００	２，０４６，０００

（備考）給与所得控除後の給与等の金額を求めるには、その年中の給与等の金額に応じ、「給与等の金額」欄の該当する行を求めるものとし、その行の「給与所得控除後の給与等の金額」欄に記載されている金額が、その給与等の金額についての給与所得控除後の給与等の金額である。この場合において、給与等の金額が３，０００，０００円以上の居住者の給与所得控除後の給与等の金額に１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給与所得控除後の給与等の金額とする。

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	Tax amount	At least	Less than	Tax amount	At least	Less than	Tax amount
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	Tax amount	At least	Less than	Tax amount	At least	Less than	Tax amount
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	Tax amount	At least	Less than	Tax amount	At least	Less than	Tax amount
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	Tax amount	At least	Less than	Tax amount	At least	Less than	Tax amount
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	Tax amount	At least	Less than	Tax amount	At least	Less than	Tax amount
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	税額	以上	未満	税額	以上	未満	税額
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	税額	以上	未満	税額	以上	未満	税額
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	税額	以上	未満	税額	以上	未満	税額
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	税額	以上	未満	税額	以上	未満	税額
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	税額	以上	未満	税額	以上	未満	税額
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。

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