Search

Search provisions, jump to a law or an article

Supplementary Provisions, Appended Table 1

附則別表昭和59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 1983 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 1983
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 1,365 thousand yenLess than 1,385 thousand yenLess than 1,390 thousand yenLess than 1,420 thousand yenLess than 1,450 thousand yenLess than 1,480 thousand yenLess than 1,510 thousand yenLess than 1,540 thousand yen
851,5401,650
871,5101,6301,6502,270
901,4801,7401,6302,4002,2703,480
931,4201,5201,4503,2501,74010,6102,40012,4303,48013,040
951,38512,7401,39013,7701,52015,1403,25015,74010,61016,34012,43016,94013,04017,540
971,36518,58012,74019,58013,77020,80015,14021,80015,74022,80016,34023,80016,94024,80017,54025,800
9818,58024,80019,58026,30020,80027,80021,80029,30022,80031,36023,80032,86024,80034,36025,80035,860
9924,800 thousand yen or more26,300 thousand yen or more27,800 thousand yen or more29,300 thousand yen or more31,360 thousand yen or more32,860 thousand yen or more34,360 thousand yen or more35,860 thousand yen or more

(Note) The terms used in this table are as follows: (i) "Taxable aggregate income and similar amount for 1983" means the taxable aggregate income and similar amount prescribed in Article 3, paragraph (1), item (ii) (Special Provisions on Calculating the Tax Prepayment calculation base for Income Tax for 1984) of the Supplementary Provisions. (ii) "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 If Relatives Work Exclusively for a Resident) of the former Income Tax Act to whom the provisions of that paragraph were applied, Claimable Spouses to whom the provisions of Article 83 (Spousal Deduction) of the former Income Tax Act were applied, and dependents to whom the provisions of Article 84 (Deduction for Dependents) of the former Income Tax Act were applied, with regard to income tax for 1983.

昭和58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58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
1,365千円未満1,385千円未満1,390千円未満1,420千円未満1,450千円未満1,480千円未満1,510千円未満1,540千円未満
851,5401,650
871,5101,6301,6502,270
901,4801,7401,6302,4002,2703,480
931,4201,5201,4503,2501,74010,6102,40012,4303,48013,040
951,38512,7401,39013,7701,52015,1403,25015,74010,61016,34012,43016,94013,04017,540
971,36518,58012,74019,58013,77020,80015,14021,80015,74022,80016,34023,80016,94024,80017,54025,800
9818,58024,80019,58026,30020,80027,80021,80029,30022,80031,36023,80032,86024,80034,36025,80035,860
9924,800千円以上26,300千円以上27,800千円以上29,300千円以上31,360千円以上32,860千円以上34,360千円以上35,860千円以上

(注) 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。 (一) 「昭和58年分の課税総所得金額等」とは、附則第三条第一項第二号(昭和五十九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。 (二) 「扶養親族等の数」とは、昭和58年分の所得税につき旧所得税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、旧所得税法第八十三条(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所得税法第八十四条(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。

© 2026 japanlaw.orgA copy for reading and reference — not an official source, and not legal advice. Only the Japanese text published by the government has legal effect.SourcesTermsPrivacy