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Supplementary Provisions, Appended Table 1

附則別表昭和52年分の所得税に係る予定納税基準額の算出率の表

Rate by which the amount of income tax on the taxable aggregate income and similar amount for 1976 is to be multipliedNumber of dependents and similar persons
0 persons1 person2 persons3 persons4 persons5 persons6 persons7 persons or more
Taxable aggregate income and similar amount for 1976
At leastLess thanAt leastLess thanAt leastLess thanAt leastLess thanAt leastLess thanAt leastLess thanAt leastLess thanAt leastLess than
%thousand yenthousand yenthousand yenthousand yenthousand yenthousand yenthousand yenthousand yenthousand yenthousand yenthousand yenthousand yenthousand yenthousand yenthousand yenthousand yen
0Less than 532 thousand yenLess than 562 thousand yenLess than 592 thousand yenLess than 622 thousand yenLess than 652 thousand yenLess than 682 thousand yenLess than 712 thousand yenLess than 742 thousand yen
70712790742900
756828207909409001,060
806528508201,0009401,1501,0601,460
856229008501,1001,0001,4601,1501,6601,4602,050
905627005921,0009001,4601,1001,7601,4602,2501,6602,7702,0503,400
955327007001,4601,0002,2501,4603,4001,7604,3802,2505,3802,7706,4003,4007,570
977001,2601,4602,6702,2504,3803,4005,7804,3807,7705,3809,3206,40010,9607,57012,660
991,26015,0002,67015,0004,38015,0005,78015,0007,77015,0009,32015,00010,96015,00012,66015,000

(Note) (i) This table applies to a person whose taxable aggregate income and similar amount for 1976 is less than 15 million yen. (ii) The terms used in this table are as follows: (1) "Taxable aggregate income and similar amount for 1976" means the taxable aggregate income and similar amount prescribed in Article 3, paragraph (1), item (ii) (Special Provisions on the Calculation of the Tax Prepayment calculation base for Income Tax for 1977) of the Supplementary Provisions. (2) "Dependents and similar persons" means 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 1976. (iii) For a person whose taxable aggregate income and similar amount for 1976 is 15 million yen or more, the Tax Prepayment calculation base for income tax for 1977 is the amount arrived at when 15,000 yen (or, if the person has dependents and similar persons, the amount arrived at when 15,000 yen for each of those dependents and similar persons is added to it) is deducted from the amount set forth in Article 3, paragraph (1), item (i) of the Supplementary Provisions, without using this table.

昭和51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51年分の課税総所得金額等
以上未満以上未満以上未満以上未満以上未満以上未満以上未満以上未満
千円千円千円千円千円千円千円千円千円千円千円千円千円千円千円千円
532千円未満562千円未満592千円未満622千円未満652千円未満682千円未満712千円未満742千円未満
70712790742900
756828207909409001,060
806528508201,0009401,1501,0601,460
856229008501,1001,0001,4601,1501,6601,4602,050
905627005921,0009001,4601,1001,7601,4602,2501,6602,7702,0503,400
955327007001,4601,0002,2501,4603,4001,7604,3802,2505,3802,7706,4003,4007,570
977001,2601,4602,6702,2504,3803,4005,7804,3807,7705,3809,3206,40010,9607,57012,660
991,26015,0002,67015,0004,38015,0005,78015,0007,77015,0009,32015,00010,96015,00012,66015,000

(注) (一) この表は、昭和51年分の課税総所得金額等が1,500万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51年分の課税総所得金額等」とは、附則第三条第一項第二号(昭和五十二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」とは、昭和51年分の所得税につき旧法第八十三条(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をいう。 (三) 昭和51年分の課税総所得金額等が1,500万円以上である者については、この表によらず、附則第三条第一項第一号に掲げる金額から15,000円(扶養親族等がある場合には、その扶養親族等1人につき15,000円を加算した金額)を控除した金額が昭和52年分の所得税に係る予定納税基準額である。

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