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 multiplied | 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 1976 | ||||||||||||||||
| 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 532 thousand yen | Less than 562 thousand yen | Less than 592 thousand yen | Less than 622 thousand yen | Less than 652 thousand yen | Less than 682 thousand yen | Less than 712 thousand yen | Less than 742 thousand yen | ||||||||
| 70 | 712 | 790 | 742 | 900 | ||||||||||||
| 75 | 682 | 820 | 790 | 940 | 900 | 1,060 | ||||||||||
| 80 | 652 | 850 | 820 | 1,000 | 940 | 1,150 | 1,060 | 1,460 | ||||||||
| 85 | 622 | 900 | 850 | 1,100 | 1,000 | 1,460 | 1,150 | 1,660 | 1,460 | 2,050 | ||||||
| 90 | 562 | 700 | 592 | 1,000 | 900 | 1,460 | 1,100 | 1,760 | 1,460 | 2,250 | 1,660 | 2,770 | 2,050 | 3,400 | ||
| 95 | 532 | 700 | 700 | 1,460 | 1,000 | 2,250 | 1,460 | 3,400 | 1,760 | 4,380 | 2,250 | 5,380 | 2,770 | 6,400 | 3,400 | 7,570 |
| 97 | 700 | 1,260 | 1,460 | 2,670 | 2,250 | 4,380 | 3,400 | 5,780 | 4,380 | 7,770 | 5,380 | 9,320 | 6,400 | 10,960 | 7,570 | 12,660 |
| 99 | 1,260 | 15,000 | 2,670 | 15,000 | 4,380 | 15,000 | 5,780 | 15,000 | 7,770 | 15,000 | 9,320 | 15,000 | 10,960 | 15,000 | 12,660 | 15,000 |
(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 |
| 0 | 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 | ||||||||
| 70 | 712 | 790 | 742 | 900 | ||||||||||||
| 75 | 682 | 820 | 790 | 940 | 900 | 1,060 | ||||||||||
| 80 | 652 | 850 | 820 | 1,000 | 940 | 1,150 | 1,060 | 1,460 | ||||||||
| 85 | 622 | 900 | 850 | 1,100 | 1,000 | 1,460 | 1,150 | 1,660 | 1,460 | 2,050 | ||||||
| 90 | 562 | 700 | 592 | 1,000 | 900 | 1,460 | 1,100 | 1,760 | 1,460 | 2,250 | 1,660 | 2,770 | 2,050 | 3,400 | ||
| 95 | 532 | 700 | 700 | 1,460 | 1,000 | 2,250 | 1,460 | 3,400 | 1,760 | 4,380 | 2,250 | 5,380 | 2,770 | 6,400 | 3,400 | 7,570 |
| 97 | 700 | 1,260 | 1,460 | 2,670 | 2,250 | 4,380 | 3,400 | 5,780 | 4,380 | 7,770 | 5,380 | 9,320 | 6,400 | 10,960 | 7,570 | 12,660 |
| 99 | 1,260 | 15,000 | 2,670 | 15,000 | 4,380 | 15,000 | 5,780 | 15,000 | 7,770 | 15,000 | 9,320 | 15,000 | 10,960 | 15,000 | 12,660 | 15,000 |
(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。