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Articles
- paragraph (1)
…者が行政手続における特定の個人を識別するための番号の利用等に関する法律第十七条第一項（個人番号カードの交付等）の規定により同法第二条第七項（定義）に規定する個人番号カードの交付を受ける時のいずれか早い時までの間における所得税法施行規則第八十一条の六第二項（貯蓄取扱機関等の営業所の長に…
With regard to the application of Article 81-6, paragraph (2) of the Regulation for Enforcement of the Income Tax Act (Scope, etc. of Documents to Be Presented to the Head of the…
- paragraph (1)
…業務、確定拠出年金資産管理契約に係る信託、生命保険、生命共済若しくは損害保険の業務、確定拠出年金法（平成十三年法律第八十八号）第二条第三項（定義）に規定する個人型年金を実施する業務、国家公務員共済組合法（昭和三十三年法律第百二十八号）第二十一条第二項第二号（設立及び業務）に掲げる業務…
The amount of retirement pension funds for each business year of a domestic corporation engaged in retirement pension services, etc. (meaning services for trusts, life insurance,…
- paragraph (2)
改正後の法人税法（以下「新法」という。）第二条第十八号（利益積立金額の定義）（附帯税に関する部分に限る。）の規定は、法人（同条第八号に規定する人格のない社団等を含む。以下同じ。）のこの法律の施行の日（以下「施行日」…
The provisions of Article 2, item (xviii) (Definition of Amount of Retained Earnings) (limited to the part concerning penalty tax) of the Corporation Tax Act after the amendment…
- paragraph (1)
…第百七十八条（外国法人に係る所得税の課税標準）及び第百七十九条（外国法人に係る所得税の税率）の規定は、外国法人（所得税法第二条第一項第七号（定義）に規定する外国法人をいう。以下この項において同じ。）がこの法律の施行の日（以下「施行日」という。）以後に支払を受けるべき新法第百六十一条第…
The provisions of Article 5, paragraph (4) (Taxpayers), Article 7, paragraph (1), item (v) (Scope of Taxable Income), Article 11, paragraph (2) (Nontaxability of Public…
- paragraph (2)
…場合の清算所得に対する法人税の税率）及び第百四十三条第三項（外国法人に係る各事業年度の所得に対する法人税の税率）の規定は、新法第二条第六号（定義）に規定する公益法人等又は同条第七号に規定する協同組合等のこの法律の施行の日（以下「施行日」という。）以後に終了する事業年度の所得に対する法…
The provisions of Article 66, paragraph (3) (Tax Rate for Corporation Tax on Income for Each Business Year), Article 99, paragraph (2) (Tax Rate for Corporation Tax on Liquidation…
- paragraph (2)
…場合の清算所得に対する法人税の税率）及び第百四十三条（外国法人に係る各事業年度の所得に対する法人税の税率）の規定は、法人（新法第二条第八号（定義）に規定する人格のない社団等を含む。以下この項において同じ。）のこの法律の施行の日（以下「施行日」という。）以後に終了する事業年度の所得に対…
The provisions of Article 42 (Inclusion in Deductible Expenses of the Depreciated Amount of Fixed Assets, etc. Acquired with National Subsidies, etc.), Article 66 (Tax Rate for…
- paragraph (2)
…場合の清算所得に対する法人税の税率）及び第百四十三条（外国法人に係る各事業年度の所得に対する法人税の税率）の規定は、法人（新法第二条第八号（定義）に規定する人格のない社団等を含む。以下この項において同じ。）の昭和四十九年五月一日以後に終了する事業年度の所得に対する法人税及び同日以後の…
The provisions of Article 66 (Tax Rate for Corporation Tax on Income for Each Business Year), Article 99 (Tax Rate for Corporation Tax on Liquidation Income in the Case of…
- paragraph (1)
…者が行政手続における特定の個人を識別するための番号の利用等に関する法律第十七条第一項（個人番号カードの交付等）の規定により同法第二条第七項（定義）に規定する個人番号カードの交付を受ける時のいずれか早い時までの間における所得税法施行規則第七条第二項（障害者等に該当する旨を証する書類の範…
With regard to the application of the provisions of Article 7, paragraph (2) (Scope of Documents Certifying Status as a Person with a Disability, etc.) of the Regulation for…
- paragraph (1)
…「連結所得」とあるのは「連結所得（所得税法等の一部を改正する法律（令和二年法律第八号）第三条の規定による改正前の法人税法第二条第十八号の四（定義）に規定する連結所得をいう。）」と、同条第五項中「第六十一条の十三第一項」とあるのは「第六十一条の十一第一項」とする。
With regard to the calculation of the amount of income for a business year (limited to a business year that begins on or before March 31, 2023; referred to as a "business year…
Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan EarthquakeArticle 33Special Provisions, etc. on Application of the Income Tax Act Concerning Special Income Tax for Reconstruction第三十三条（復興特別所得税に係る所得税法の適用の特例等）
- paragraph (1)
…若しくは 掲げる金額につき 掲げる金額又は東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法第六条第八号（定義）に規定する復興特別所得税申告書に記載すべき同法第十七条第一項第一号から第四号まで若しくは第二項第一号若しくは第二号（課税標準及び税額の申告…
In the case where the provisions of this Chapter apply, with regard to the application of the Acts set forth in column 1 of the following table, the terms set forth in column 3 of…
- paragraph (1)
…その補修」とあるのは「その補修（法人税法等の一部を改正する法律（平成十三年法律第六号）第一条の規定による改正後の法人税法第二条第十二号の八（定義）に規定する適格合併に該当しない合併又は同条第十二号の十二に規定する適格分割型分割に該当しない同条第十二号の九に規定する分割型分割により合併…
With regard to the calculation of the amount of income for each business year of a corporation starting during the period from the Effective Date to March 31, 2003, the provisions…
- paragraph (5)
…て同じ。）のうち最も古い事業年度又は連結事業年度以後の各事業年度又は各連結事業年度の確定申告書、連結確定申告書（旧法人税法第二条第三十二号（定義）に規定する連結確定申告書をいう。以下この項において同じ。）、修正申告書又は更正請求書」と、「控除対象外国法人税の額を記載した」とあるのは「…
With regard to the application of the provisions of Article 69, paragraph (26) of the Corporation Tax Act in the case where, among the business years of a domestic corporation…
- paragraph (1)
…給する同条第四項に規定する賞与（法人税法等の一部を改正する法律（平成十三年法律第六号）第一条の規定による改正後の法人税法第二条第十二号の八（定義）に規定する適格合併に該当しない合併又は同条第十二号の十二に規定する適格分割型分割に該当しない同条第十二号の九に規定する分割型分割により合併…
With regard to the calculation of the amount of income for each business year of a corporation starting during the period from the Effective Date to March 31, 2003, the provisions…
- paragraph (2)
…同じ。）の所得の金額又は連結所得（所得税法等の一部を改正する法律（令和二年法律第八号）第三条の規定による改正前の法人税法第二条第十八号の四（定義）に規定する連結所得をいう。次項において同じ。）の金額」と、同条第四項中「各事業年度の所得の金額」とあるのは「各事業年度又は各連結事業年度の…
With regard to the calculation of the amount of income pertaining to former lease transfers (meaning lease transfers prescribed in Article 63, paragraph (1) of the Former…
Income Tax ActAppended Table 4Rate to be applied to the amount of the bonus Column A Column B
Number of dependents and similar persons
0 persons 1 person 2 persons 3 persons 4 persons 5 persons 6 persons 7 or more persons
Amount of salary or other wage for the previous month after deduction of social insurance premiums and similar Amount of salary or other wage for the previous month after deduction of social insurance premiums and similar
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 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 thousand yen thousand yen
0 Less than 82 thousand yen Less than 107 thousand yen Less than 143 thousand yen Less than 181 thousand yen Less than 218 thousand yen Less than 251 thousand yen Less than 284 thousand yen Less than 317 thousand yen
2 82 94 107 250 143 276 181 300 218 300 251 304 284 343 317 383
4 94 260 250 289 276 321 300 354 300 387 304 412 343 438 383 463
6 260 309 289 346 321 377 354 405 387 431 412 457 438 483 463 508
8 309 342 346 373 377 400 405 424 431 452 457 479 483 505 508 529
10 342 372 373 401 400 426 424 452 452 477 479 503 505 527 529 552 Less than 224 thousand yen
12 372 402 401 430 426 457 452 484 477 509 503 531 527 553 552 578
14 402 433 430 463 457 492 484 517 509 540 531 564 553 589 578 614
16 433 520 463 520 492 525 517 550 540 577 564 604 589 630 614 657
18 520 605 520 621 525 636 550 651 577 666 604 681 630 697 657 708
20 605 684 621 705 636 728 651 751 666 774 681 798 697 821 708 845 224 295
22 684 715 705 739 728 764 751 788 774 813 798 838 821 862 845 887
24 715 752 739 778 764 804 788 830 813 856 838 881 862 907 887 933
26 752 795 778 821 804 848 830 876 856 903 881 930 907 957 933 985
28 795 854 821 882 848 910 876 938 903 966 930 994 957 1,022 985 1,051
30 854 922 882 952 910 983 938 1,013 966 1,044 994 1,074 1,022 1,104 1,051 1,135 295 527
32 922 1,318 952 1,342 983 1,367 1,013 1,391 1,044 1,416 1,074 1,440 1,104 1,464 1,135 1,489
35 1,318 1,521 1,342 1,526 1,367 1,526 1,391 1,538 1,416 1,555 1,440 1,555 1,464 1,555 1,489 1,583
38 1,521 2,621 1,526 2,645 1,526 2,669 1,538 2,693 1,555 2,716 1,555 2,740 1,555 2,764 1,583 2,788 527 1,118
41 2,621 3,495 2,645 3,527 2,669 3,559 2,693 3,590 2,716 3,622 2,740 3,654 2,764 3,685 2,788 3,717
45 3,495 thousand yen or more 3,527 thousand yen or more 3,559 thousand yen or more 3,590 thousand yen or more 3,622 thousand yen or more 3,654 thousand yen or more 3,685 thousand yen or more 3,717 thousand yen or more 1,118 thousand yen or more
(Note) The terms used in this table have the meanings prescribed below:
(i) "dependents and similar persons" means spouses for withholding deduction and relatives for withholding deduction;
(ii) "social insurance premiums and similar" means social insurance premiums as prescribed in Article 74, paragraph (2) (Social Insurance Premium Deduction) and small enterprise-based mutual aid premiums and similar payments as prescribed in Article 75, paragraph (2) (Deduction for Small Enterprise-based Mutual Aid Premiums and Similar Payments).
(Remarks)
The rate to be applied to the amount of the bonus is found as follows:
(i) For a Resident who has submitted a salary income earner's return for deduction for Dependents, etc., except in the case falling under (iv):
(1) First, find the amount remaining after deducting, from the amount of the Resident's salary or other wage for the previous month (excluding bonuses; the same applies hereinafter in this table), the amount of social insurance premiums and similar deducted from that salary or other wage (hereinafter referred to in this table as "social insurance premiums deducted from the previous month's pay").
(2) Next, find the applicable row of the "Amount of salary or other wage for the previous month after deduction of social insurance premiums and similar" column under Column A according to the number of dependents and similar persons declared in that declaration (excluding a spouse for withholding deduction who is deemed not to be stated in that declaration pursuant to the provisions of Article 186-2 (Application of the Deduction for a Spouse for Withholding Deduction) and a relative for withholding deduction who is deemed not to be stated in that declaration pursuant to the provisions of Article 186-3 (Application of the Deduction for a Relative for Withholding Deduction), and, where a dependent or similar person is a relative residing outside Japan as prescribed in Article 194, paragraph (5) (Salary Income Earner's Return for Deduction for Dependents, Etc.) (referred to as a "relative residing outside Japan" in (ii)), limited to a dependent or similar person for whom the documents prescribed in that paragraph have been submitted or presented; the same applies in (ii)) and the amount found under (1).
(3) The rate stated where the row found under (2) intersects the "Rate to be applied to the amount of the bonus" column is the rate sought.
(ii) In the case referred to in (i), if the salary income earner's return for deduction for Dependents, etc. states that the Resident is a Person with a Disability, a widow, a single parent, or a working student (if the working student is a person set forth in Article 2, paragraph (1), item (xxxii), (b) or (c) (Definitions), where, in addition to that declaration stating that the Resident is a working student, the documents prescribed in Article 194, paragraph (4) have been submitted or presented), the number obtained by adding one person to the number of dependents and similar persons for each of these categories that applies, and, if that declaration states that there is, among the Resident's spouse in the same household or dependents, a Person with a Disability or a cohabiting Person with a Particular Disability as prescribed in Article 85, paragraph (2) (Timing for Determining Dependents and Similar Matters) (if the Person with a Disability or the cohabiting Person with a Particular Disability is a relative residing outside Japan, limited to a Person with a Disability or a cohabiting Person with a Particular Disability for whom the documents prescribed in Article 194, paragraph (5) have been submitted or presented), the number obtained by adding one person to the number of dependents and similar persons for each such person, is, respectively, the number of dependents and similar persons.
(iii) For a Resident who has not submitted a salary income earner's return for deduction for Dependents, etc. (including a Resident who has submitted a return for deduction for Dependents, etc. regarding secondary salaries), except in the case falling under (iv):
(1) Find the amount remaining after deducting the social insurance premiums deducted from the previous month's pay from the amount of the Resident's salary or other wage for the previous month.
(2) Find the applicable row of the "Amount of salary or other wage for the previous month after deduction of social insurance premiums and similar" column under Column B according to the amount found under (1).
(3) The rate stated where the row found under (2) intersects the "Rate to be applied to the amount of the bonus" column is the rate sought.
(iv) If there is no amount of salary or other wage for the previous month or the amount of salary or other wage for the previous month is equal to or less than the social insurance premiums deducted from the previous month's pay, or if the amount of the bonus (if there is an amount of social insurance premiums and similar deducted from that amount, the amount after that deduction) exceeds an amount equal to 10 times the amount remaining after deducting the social insurance premiums deducted from the previous month's pay from the amount of salary or other wage for the previous month, the tax amount is calculated pursuant to the provisions of Article 186, paragraph (1), item (i), (b) or item (ii), (b) or paragraph (2) (Amount of Tax to Be Collected on Bonuses) (including the provisions of paragraph (3) of that Article), rather than by using this table.
(v) In the cases referred to in (i) through (iv), if the payment dates for the salary or other wage received by the Resident are set at intervals of a whole-number multiple of a month, the amount obtained by dividing by that multiple the amount of salary or other wage received or to be received immediately before the payment of the bonus, or the amount of social insurance premiums and similar deducted from that salary or other wage, is deemed to be, respectively, the amount of salary or other wage for the previous month or the amount of social insurance premiums and similar deducted from that amount.別表第四（賞与に対する源泉徴収税額の算出率の表）
…扶養控除等申告書にその居住者が障害者、寡婦、ひとり親又は勤労学生に該当する旨の記載があるとき（当該勤労学生が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ときは、当該申告書に勤労学生に該当する旨の記載があるほか、第百九十四条第四項に規定する書類の提出又は提示があつたとき）…
Rate to be applied to the amount of the bonus Column A Column B Number of dependents and similar persons 0 persons 1 person 2 persons 3 persons 4 persons 5 persons 6 persons 7 or…
- paragraph (1)
…勧誘」と、「受益証券」とあるのは「受益権」と、「証券取引法」とあるのは「金融商品取引法」と、旧所得税法施行規則第六条第一項第十号中「第二条（定義）に規定する長期信用銀行」とあるのは「第八条（長期信用銀行債の発行）の規定による長期信用銀行債」と、「第十七条の二第一項（債券の発行の特例）…
The provisions of Article 4, Article 5 (excluding, on or after January 1, 2004, the part pertaining to paragraph (1) of that Article), Article 6, Article 6-2, Article 7…
Income Tax ActAppended Table 1Name Governing Act
Consignor protection funds Commodity Derivatives Transaction Act
Organization for Medical Information Infrastructure and Medical Fee Review and Payment Act on the Organization for Medical Information Infrastructure and Medical Fee Review and Payment
Medical care corporations (limited to social medical care corporations as prescribed in Article 42-2, paragraph (1) (Social Medical Care Corporations) of the Medical Care Act (Act No. 205 of 1948)) Medical Care Act
Okinawa Development Finance Corporation Okinawa Development Finance Corporation Act (Act No. 31 of 1972)
Organization for Technical Intern Training Act on Proper Technical Intern Training and Protection of Technical Intern Trainees (Act No. 89 of 2016)
Financial Services Association Money Lending Business Act (Act No. 32 of 1983)
Incorporated educational institutions (including corporations established pursuant to the provisions of Article 152, paragraph (5) (Private Special Training Colleges, etc.) of the Private Schools Act) Private Schools Act
Japan Bank for International Cooperation Companies Act and Japan Bank for International Cooperation Act (Act No. 39 of 2011)
Japan Finance Corporation Companies Act and Japan Finance Corporation Act (Act No. 57 of 2007)
Corporate pension funds Defined-Benefit Corporate Pension Act
Pension Fund Association
Hazardous Materials Safety Techniques Association Fire Service Act (Act No. 186 of 1948)
Administrative scriveners' associations Certified Administrative Procedures Legal Specialist Act (Act No. 4 of 1951)
Fishing industry mutual aid associations Act on Compensation of Fishery Disaster (Act No. 158 of 1964)
Federations of fishing industry mutual aid associations
Fishing industry credit guarantee fund associations Act on Loan Security for Small and Medium Sized Fishery Industry (Act No. 346 of 1952)
Fishing vessel insurance associations Act on Compensation of Damages Related to Fishing Vessels (Act No. 28 of 1952)
Japan Financial Literacy and Education Corporation Act on the Provision of Financial Services and the Development of the Accessible Environment Thereto (Act No. 101 of 2000)
Asset-building funds for wage earners Workers' Property Accumulation Promotion Act (Act No. 92 of 1971)
Light Motor Vehicle Inspection Organization Road Transport Vehicle Act (Act No. 185 of 1951)
Health insurance societies Health Insurance Act
National Federation of Health Insurance Societies
Nuclear Damage Compensation and Decommissioning Facilitation Corporation Nuclear Damage Compensation and Decommissioning Facilitation Corporation Act (Act No. 94 of 2011)
Nuclear Waste Management Organization of Japan Designated Radioactive Waste Final Disposal Act (Act No. 117 of 2000)
High Pressure Gas Safety Institute of Japan High Pressure Gas Safety Act (Act No. 204 of 1951)
Organization for Cross-regional Coordination of Transmission Operators Electricity Business Act (Act No. 170 of 1964)
Regional Offshore Environmental Improvement Centers Act on Bay Area Marine and Environment Consolidation Centers (Act No. 76 of 1981)
Incorporated public interest foundations Act on General Incorporated Associations and General Incorporated Foundations (Act No. 48 of 2006) and Act on Authorization of Public Interest Incorporated Associations and Public Interest Incorporated Foundations (Act No. 49 of 2006)
Incorporated public interest associations
Offenders rehabilitation corporations Offender Rehabilitation Services Act (Act No. 86 of 1995)
Port authorities Port and Harbour Act
Small Craft Inspection Organization Ship Safety Act (Act No. 11 of 1933)
National Public Servants Mutual Aid Associations National Public Officers Mutual Aid Association Act
Federation of National Public Service Personnel Mutual Aid Associations
National Health Insurance Societies National Health Insurance Act
Federations of National Health Insurance Associations
National Pension Funds National Pension Act
National Pension Fund Association
Japan Institute for Health Security Act on Japan Institute for Health Security (Act No. 46 of 2023)
National university corporations National University Corporation Act (Act No. 112 of 2003)
Urban renewal associations Urban Renewal Act (Act No. 38 of 1969)
Japan Safe Driving Center Japan Safe Driving Center Act (Act No. 57 of 1975)
Judicial scriveners' associations Judicial Scriveners Act (Act No. 197 of 1950)
Social welfare corporations Social Welfare Act (Act No. 45 of 1951)
Labor and social security attorney's associations Act on Public Consultants on Social and Labour Insurance (Act No. 89 of 1968)
Religious corporations Religious Corporations Act (Act No. 126 of 1951)
Residential area development associations Act on Special Measures concerning Promotion of Supply of Houses and Housing Lands in Urban Districts (Act No. 67 of 1975)
Sake brewers' associations Act on Securing of Liquor Tax and on Liquor Business Associations (Act No. 7 of 1953)
Japan Sake Brewers' Association
Federations of sake brewers' associations
Liquor merchants' associations
All Japan Liquor Merchants' Association
Federations of liquor merchants' associations
Commercial associations Commerce and Industry Association Act (Act No. 89 of 1960)
Chambers of commerce Chambers of Commerce and Industry Act (Act No. 143 of 1953)
Central Federation of Societies of Commerce and Industry Commerce and Industry Association Act
Commercial and industrial associations (limited to associations that do not require members to make contributions) Act on the Organization of Small and Medium-sized Enterprise Association (Act No. 185 of 1957)
Federations of commercial and industrial associations (limited to associations that do not require members to make contributions)
Spent Fuel Reprocessing and Decommissioning Promotion Organization Act on the Implementation of Reprocessing, etc. of Spent Fuel and the Promotion of Decommissioning in Nuclear Power Generation (Act No. 48 of 2005)
Commodity futures associations Commodity Derivatives Transaction Act
Mutual Aid Fund for Official Casualties and Retirement of Volunteer Firefighters Act on Mutual Aid Association for Liabilities for Occupational Accident Compensation for Firefighters, etc. (Act No. 107 of 1956)
Employee organizations (limited to organizations that are corporations) Act on Granting of Juridical Personality to Officials Organizations, etc. (Act No. 80 of 1978)
Vocational training corporations Vocational Abilities Development Promotion Act
Credit guarantee corporations Credit Guarantee Association Act (Act No. 196 of 1953)
Flood prevention associations Flood Prevention Association Act (Act No. 50 of 1908)
Federations of flood prevention associations
Environmental health industry associations (limited to associations that do not require members to make contributions) Act on Coordination and Improvement of Environmental Health Industry (Act No. 164 of 1957)
Federations of environmental health industry associations (limited to associations that do not require members to make contributions)
Certified public tax accountants' associations Certified Public Tax Accountant Act (Act No. 237 of 1951)
Coal Mining Pension Fund Coal Mining Pension Fund Act
Association for Accident Prevention Among Seafarers Act on Promotion of Safety and Sanitation of Seafarers (Act No. 61 of 1967)
Japan Health Insurance Association Health Insurance Act
National Federation of Mutual Aid Associations for Municipal Personnel Local Public Officers, etc. Mutual Aid Association Act
Japan Federation of Labor and Social Security Attorney's Associations Act on Public Consultants on Social and Labour Insurance
Non-life insurance rating groups Act on Non-Life Insurance Rating Organization of Japan (Act No. 193 of 1948)
Corporate inter-university research institutes National University Corporation Act
GX Acceleration Agency Act on the Promotion of a Smooth Transition to a Decarbonized Growth-Oriented Economic Structure (Act No. 32 of 2023)
National Association of Racing Horse Racing Act (Act No. 158 of 1948)
Local governments Local Autonomy Act (Act No. 67 of 1947)
Japan Finance Organization for Municipalities Act on the Japan Finance Organization for Municipalities (Act No. 64 of 2007)
Japan Agency for Local Authority Information Systems Act on the Japan Agency for Local Authority Information Systems (Act No. 29 of 2013)
Local Public Servants Mutual Aid Associations Local Public Officers, etc. Mutual Aid Association Act
Pension Fund Association for Local Government Officials
Fund for Local Government Employees' Accident Compensation Local Public Officers Accident Compensation Act (Act No. 121 of 1967)
Local Housing Corporations Local Housing Corporation Act (Act No. 124 of 1965)
Local Tax Joint Organization Local Tax Act
Regional public road corporations Local Road Public Corporation Act (Act No. 82 of 1970)
Local incorporated administrative agencies Local Independent Administrative Agency Act (Act No. 118 of 2003)
Japan Vocational Ability Development Association Vocational Abilities Development Promotion Act
Japan Industrial Safety and Health Association Industrial Accident Prevention Organization Act (Act No. 118 of 1964)
Federations of small business associations Small and Medium-Sized Enterprise Cooperatives Act (Act No. 181 of 1949)
Investor protection funds Financial Instruments and Exchange Act
Incorporated administrative agencies (limited to agencies designated by the Minister of Finance as those in which the national or local government owns all of the stated capital or capital contributions; those that make no distribution of profits, distribution of surplus or other similar distribution of monies to any person other than the national or a local government; or those equivalent thereto) Act on General Rules for Incorporated Administrative Agencies (Act No. 103 of 1999) and the individually governing Acts prescribed in Article 1, paragraph (1) (Purpose, etc.) of that Act
Public land development corporations Act on Advancement of Expansion of Public Lands (Act No. 66 of 1972)
Land improvement districts Land Improvement Act (Act No. 195 of 1949)
Unified land improvement districts
Federations of land improvement associations
Associations of land and house investigators Land and Buildings Investigator Act (Act No. 228 of 1950)
Land readjustment associations Land Readjustment Act (Act No. 119 of 1954)
Prefectural vocational ability development associations Vocational Abilities Development Promotion Act
Science Council of Japan Science Council of Japan Act (Act No. 70 of 2025)
Japan Federation of Administrative Scriveners' Associations Certified Administrative Procedures Legal Specialist Act
Japan Workers' Housing Association Act on Japan Workers' Housing Association (Act No. 133 of 1966)
Japan Sewage Works Agency Act on the Japan Sewerage Works Agency (Act No. 41 of 1972)
Japanese Institute of Certified Public Accountants Certified Public Accountants Act
Japan Legal Support Center (Houterasu) Comprehensive Legal Support Act (Act No. 74 of 2004)
Japan Federation of Shiho-Shoshi Lawyers' Associations Judicial Scriveners Act
Japan Chamber of Commerce and Industry Chambers of Commerce and Industry Act
Japan Fire Equipment Inspection Institute Fire Service Act
Promotion and Mutual Aid Corporation for Private Schools of Japan Act on the Promotion and Mutual Aid Corporation for Private Schools of Japan (Act No. 48 of 1997)
Japan Federation of Certified Public Tax Accountants' Associations Certified Public Tax Accountant Act
Japanese Red Cross Society Japanese Red Cross Society Act (Act No. 305 of 1952)
Japan Racing Association Japan Racing Association Act (Act No. 205 of 1954)
Japan Electric Meters Inspection Corporation Japan Electric Meters Inspection Corporation Act (Act No. 150 of 1964)
Japan Federation of Land and House Investigators' Associations Land and Buildings Investigator Act
Japan Pension Organization Japan Pension Organization Act (Act No. 109 of 2007)
Japan Federation of Bar Associations Attorneys Act (Act No. 205 of 1949)
Japan Patent Attorneys Association Patent Attorneys Act (Act No. 49 of 2000)
Japan Broadcasting Corporation Broadcasting Act (Act No. 132 of 1950)
Japan Federation of Maritime Pilots' Associations Pilotage Act (Act No. 121 of 1949)
Associations of authorized financial instruments firms Financial Instruments and Exchange Act
Agricultural mutual relief associations Agricultural Insurance Act (Act No. 185 of 1947)
Federations of agricultural mutual relief associations
Federations of agricultural cooperatives (limited to federations that have established hospitals or clinics that are public medical institutions prescribed in Article 31 (Definition of Public Medical Institutions) of the Medical Care Act and that are designated by the Minister of Finance as those meeting the requirements prescribed by Cabinet Order) Agricultural Co-operatives Act
Agriculture credit guarantee fund associations Agricultural Credit Guarantee Insurance Act (Act No. 204 of 1961)
Agricultural and Fishery Co-operative Savings Insurance Corporation Agricultural and Fishery Cooperatives Savings Insurance Act (Act No. 53 of 1973)
Fukushima Institute for Research, Education and Innovation Act on Special Measures for the Reconstruction and Revitalization of Fukushima (Act No. 25 of 2012)
Partnerships for debt settlement Act on Partnership for Debt Settlement of Farmers, etc. (Act No. 21 of 1933)
Bar associations Attorneys Act
Insurance policyholders' protection corporations Insurance Business Act
Maritime pilots' associations Pilotage Act
Exporters' associations (limited to associations that do not require members to make contributions) Export and Import Transaction Act (Act No. 299 of 1952)
Importers' associations (limited to associations that do not require members to make contributions)
Deposit Insurance Corporation of Japan Deposit Insurance Act
Labor unions (limited to unions that are corporations) Labor Union Act (Act No. 174 of 1949)
Industrial safety and health associations Industrial Accident Prevention Organization Act別表第一（公共法人等の表）
…品取引法 農業共済組合 農業保険法（昭和二十二年法律第百八十五号） 農業共済組合連合会 農業協同組合連合会（医療法第三十一条（公的医療機関の定義）に規定する公的医療機関に該当する病院又は診療所を設置するもので政令で定める要件を満たすものとして財務大臣が指定をしたものに限る。） 農業協…
Name Governing Act Consignor protection funds Commodity Derivatives Transaction Act Organization for Medical Information Infrastructure and Medical Fee Review and Payment Act on…
Corporation Tax ActAppended Table 2Name Governing law
Consignor protection funds Commodity Derivatives Transaction Act (Act No. 239 of 1950)
General incorporated foundations (limited to those falling under the category of a non-profit corporation) Act on General Incorporated Associations and General Incorporated Foundations (Act No. 48 of 2006)
General incorporated associations (limited to those falling under the category of a non-profit corporation)
Medical care corporations (limited to social medical care corporations prescribed in Article 42-2, paragraph (1) (Social Medical Care Corporations) of the Medical Care Act) Medical Care Act
Organization for Technical Intern Training Act on Proper Technical Intern Training and Protection of Technical Intern Trainees (Act No. 89 of 2016)
Money lending business associations Money Lending Business Act (Act No. 32 of 1983)
Incorporated educational institutions (including corporations established pursuant to the provisions of Article 152, paragraph (5) (Private Specialized Training Colleges, etc.) of the Private Schools Act (Act No. 270 of 1949)) Private Schools Act
Corporate pension funds Defined-Benefit Corporate Pension Act
Pension Fund Association
Hazardous Materials Safety Techniques Association Fire Service Act (Act No. 186 of 1948)
Certified administrative procedures legal specialists associations Certified Administrative Procedures Legal Specialist Act (Act No. 4 of 1951)
Fishery mutual aid associations Act on Compensation of Fishery Disaster (Act No. 158 of 1964)
Federations of fishery mutual aid associations
Fishery credit guarantee fund associations Act on Loan Security for Small and Medium Sized Fishery Industry (Act No. 346 of 1952)
Fishing vessel insurance associations Act on Compensation of Damages Related to Fishing Vessels (Act No. 28 of 1952)
Financial and Economic Education Promotion Organization Act on the Provision of Financial Services and the Development of the Accessible Environment Thereto (Act No. 101 of 2000)
Workers' property accumulation funds Workers' Property Accumulation Promotion Act
Light Motor Vehicle Inspection Organization Road Transport Vehicle Act (Act No. 185 of 1951)
Health insurance societies Health Insurance Act (Act No. 70 of 1922)
National Federation of Health Insurance Societies
Nuclear Damage Compensation and Decommissioning Facilitation Corporation Nuclear Damage Compensation and Decommissioning Facilitation Corporation Act (Act No. 94 of 2011)
Nuclear Waste Management Organization Designated Radioactive Waste Final Disposal Act (Act No. 117 of 2000)
High Pressure Gas Safety Institute High Pressure Gas Safety Act (Act No. 204 of 1951)
Organization for Promotion of Cross-regional Operation Electricity Business Act
Bay area marine and environment consolidation centers Act on Bay Area Marine and Environment Consolidation Centers (Act No. 76 of 1981)
Public interest incorporated foundations Act on General Incorporated Associations and General Incorporated Foundations and Act on Authorization of Public Interest Incorporated Associations and Public Interest Incorporated Foundations
Public interest incorporated associations
Offender rehabilitation juridical persons Offender Rehabilitation Services Act (Act No. 86 of 1995)
Small Craft Inspection Organization Ship Safety Act (Act No. 11 of 1933)
National Public Servants Mutual Aid Associations National Public Officers Mutual Aid Association Act
Federation of National Public Service Personnel Mutual Aid Associations
National Health Insurance Societies National Health Insurance Act (Act No. 192 of 1958)
Federations of National Health Insurance Associations
National Pension Funds National Pension Act
National Pension Fund Association
Urban redevelopment associations Urban Renewal Act (Act No. 38 of 1969)
Japan Safe Driving Center Japan Safe Driving Center Act (Act No. 57 of 1975)
Judicial scriveners associations Judicial Scriveners Act (Act No. 197 of 1950)
Social welfare corporations Social Welfare Act (Act No. 45 of 1951)
Labor and social security attorney's associations Act on Public Consultants on Social and Labour Insurance (Act No. 89 of 1968)
Religious corporations Religious Corporations Act (Act No. 126 of 1951)
Housing block improvement associations Act on Special Measures concerning Promotion of Supply of Houses and Housing Lands in Urban Districts (Act No. 67 of 1975)
Sake brewers' associations Act on Securing of Liquor Tax and on Liquor Business Associations (Act No. 7 of 1953)
Central Federation of Sake Brewers' Associations
Federations of sake brewers' associations
Liquor retailers' associations
Central Federation of Liquor Retailers' Associations
Federations of liquor retailers' associations
Commerce and industry associations Commerce and Industry Association Act (Act No. 89 of 1960)
Chambers of commerce and industry Chambers of Commerce and Industry Act (Act No. 143 of 1953)
Federations of commerce and industry associations Commerce and Industry Association Act
Commercial and industrial associations (limited to those that do not have their partners make capital contributions) Act on the Organization of Small and Medium-sized Enterprise Association (Act No. 185 of 1957)
Federations of commercial and industrial associations (limited to those that do not have their members make capital contributions)
Spent Fuel Reprocessing and Decommissioning Promotion Organization Act on the Implementation of Reprocessing, etc. of Spent Fuel and the Promotion of Decommissioning in Nuclear Power Generation (Act No. 48 of 2005)
Commodity derivatives associations Commodity Derivatives Transaction Act
Mutual Aid Fund for Official Casualties and Retirement of Volunteer Firefighters Act on Mutual Aid Association for Liabilities for Occupational Accident Compensation for Firefighters, etc. (Act No. 107 of 1956)
Officials organizations, etc. (limited to those that are corporations) Act on Granting of Juridical Personality to Officials Organizations, etc. (Act No. 80 of 1978)
Vocational training corporations Vocational Abilities Development Promotion Act (Act No. 64 of 1969)
Credit guarantee associations Credit Guarantee Association Act (Act No. 196 of 1953)
Environmental health industry associations (limited to those that do not have their partners make capital contributions) Act on Coordination and Improvement of Environmental Health Industry (Act No. 164 of 1957)
Federations of environmental health industry associations (limited to those that do not have their members make capital contributions)
Certified public tax accountants' associations Certified Public Tax Accountant Act (Act No. 237 of 1951)
Coal mining pension funds Coal Mining Pension Fund Act (Act No. 135 of 1967)
Seafarers' accident prevention associations Act on Promotion of Safety and Sanitation of Seafarers (Act No. 61 of 1967)
Japan Health Insurance Association Health Insurance Act
National Federation of Mutual Aid Associations for Municipal Personnel Local Public Officers, etc. Mutual Aid Association Act
Japan Federation of Labor and Social Security Attorney's Associations Act on Public Consultants on Social and Labour Insurance
Non-life insurance rating organizations Act on Non-Life Insurance Rating Organization of Japan (Act No. 193 of 1948)
GX Acceleration Agency Act on the Promotion of a Smooth Transition to a Decarbonized Growth-Oriented Economic Structure (Act No. 32 of 2023)
National Association of Local Horse Racing Horse Racing Act (Act No. 158 of 1948)
Local Public Servants Mutual Aid Associations Local Public Officers, etc. Mutual Aid Association Act
Pension Fund Association for Local Government Officials
Fund for Local Government Employees' Accident Compensation Local Public Officers Accident Compensation Act (Act No. 121 of 1967)
Central Vocational Ability Development Association Vocational Abilities Development Promotion Act
Central Industrial Accident Prevention Association Industrial Accident Prevention Organization Act (Act No. 118 of 1964)
Central associations of small and medium-sized enterprise organizations Small and Medium-Sized Enterprise Cooperatives Act (Act No. 181 of 1949)
Investor protection funds Financial Instruments and Exchange Act
Incorporated administrative agencies (other than those listed in Appended Table 1, limited to those designated by the Minister of Finance as those that do not make a distribution of profits or distribution of surplus or any other similar distribution of money to persons other than the State or local governments) Act on General Rules for Incorporated Administrative Agencies and individual acts as prescribed in Article 1, paragraph (1) (Purpose, etc.) of the said Act
Federations of land improvement project organizations Land Improvement Act
Land and building investigators associations Land and Buildings Investigator Act (Act No. 228 of 1950)
Prefectural vocational ability development associations Vocational Abilities Development Promotion Act
Science Council of Japan Science Council of Japan Act (Act No. 70 of 2025)
Japan Federation of Certified Administrative Procedures Legal Specialists Associations Certified Administrative Procedures Legal Specialist Act
Japan Workers' Housing Association Act on Japan Workers' Housing Association (Act No. 133 of 1966)
Japanese Institute of Certified Public Accountants Certified Public Accountants Act
Japan Federation of Judicial Scriveners Associations Judicial Scriveners Act
Japan Chamber of Commerce and Industry Chambers of Commerce and Industry Act
Japan Fire Equipment Inspection Association Fire Service Act
Promotion and Mutual Aid Corporation for Private Schools of Japan Act on the Promotion and Mutual Aid Corporation for Private Schools of Japan
Japan Federation of Certified Public Tax Accountants' Associations Certified Public Tax Accountant Act
Japanese Red Cross Society Japanese Red Cross Society Act (Act No. 305 of 1952)
Japan Electric Meters Inspection Corporation Japan Electric Meters Inspection Corporation Act (Act No. 150 of 1964)
Japan Federation of Land and Building Investigators Associations Land and Buildings Investigator Act
Japan Federation of Bar Associations Attorneys Act (Act No. 205 of 1949)
Japan Patent Attorneys Association Patent Attorneys Act (Act No. 49 of 2000)
Japan Federation of Pilots' Associations Pilotage Act (Act No. 121 of 1949)
Associations of authorized financial instruments firms Financial Instruments and Exchange Act
Agricultural mutual aid associations Agricultural Insurance Act (Act No. 185 of 1947)
Federations of agricultural mutual aid associations
Federations of agricultural cooperatives (limited to those designated by the Minister of Finance as those that establish a hospital or clinic falling under the category of a public medical institution prescribed in Article 31 (Definition of Public Medical Institutions) of the Medical Care Act and that satisfy the requirements specified by Cabinet Order) Agricultural Co-operatives Act
Agricultural credit guarantee fund associations Agricultural Credit Guarantee Insurance Act (Act No. 204 of 1961)
Agricultural and Fishery Co-operative Savings Insurance Corporation Agricultural and Fishery Cooperatives Savings Insurance Act (Act No. 53 of 1973)
Debt settlement partnerships Act on Partnership for Debt Settlement of Farmers, etc. (Act No. 21 of 1933)
Bar associations Attorneys Act
Insurance policyholders' protection corporations Insurance Business Act
Pilots' associations Pilotage Act
Exporters' associations (limited to those that do not have their partners make capital contributions) Export and Import Transaction Act (Act No. 299 of 1952)
Importers' associations (limited to those that do not have their partners make capital contributions)
Deposit Insurance Corporation of Japan Deposit Insurance Act (Act No. 34 of 1971)
Labor unions (limited to those that are corporations) Labor Union Act (Act No. 174 of 1949)
Industrial accident prevention associations Industrial Accident Prevention Organization Act
Workers' cooperatives (limited to specified workers' cooperatives prescribed in Article 94-3, item (ii) (Criteria for Certification) of the Workers' Cooperatives Act (Act No. 78 of 2020)) Workers' Cooperatives Act別表第二（公益法人等の表）
…品取引法 農業共済組合 農業保険法（昭和二十二年法律第百八十五号） 農業共済組合連合会 農業協同組合連合会（医療法第三十一条（公的医療機関の定義）に規定する公的医療機関に該当する病院又は診療所を設置するもので政令で定める要件を満たすものとして財務大臣が指定をしたものに限る。） 農業協…
Name Governing law Consignor protection funds Commodity Derivatives Transaction Act (Act No. 239 of 1950) General incorporated foundations (limited to those falling under the…
Income Tax ActAppended Table 3(i)
Amount of salary or other wage for the day after deduction of social insurance premiums and similar Column A Column B Column C
Number of dependents and similar persons
0 persons 1 person 2 persons 3 persons 4 persons 5 persons 6 persons 7 persons
At least Less than Tax amount Tax amount Tax amount
yen yen yen yen yen yen yen yen yen yen yen yen
Less than 3,500 yen 0 0 0 0 0 0 0 0 An amount equal to 3% of the amount of salary or other wage for the day after deduction of social insurance premiums and similar 0
3,500 3,600 5 0 0 0 0 0 0 0 120 0
3,600 3,700 10 0 0 0 0 0 0 0 130 0
3,700 3,800 15 0 0 0 0 0 0 0 130 0
3,800 3,900 20 0 0 0 0 0 0 0 130 0
3,900 4,000 25 0 0 0 0 0 0 0 140 0
4,000 4,100 30 0 0 0 0 0 0 0 140 0
4,100 4,200 35 0 0 0 0 0 0 0 150 0
4,200 4,300 40 0 0 0 0 0 0 0 160 0
4,300 4,400 45 0 0 0 0 0 0 0 170 0
4,400 4,500 50 0 0 0 0 0 0 0 190 0
4,500 4,600 55 5 0 0 0 0 0 0 200 0
4,600 4,700 60 10 0 0 0 0 0 0 220 0
4,700 4,800 65 15 0 0 0 0 0 0 230 0
4,800 4,900 70 20 0 0 0 0 0 0 250 0
4,900 5,000 75 25 0 0 0 0 0 0 260 0
5,000 5,100 80 30 0 0 0 0 0 0 280 0
5,100 5,200 85 35 0 0 0 0 0 0 290 0
5,200 5,300 90 40 0 0 0 0 0 0 300 0
5,300 5,400 95 40 0 0 0 0 0 0 320 0
5,400 5,500 100 45 0 0 0 0 0 0 330 0
5,500 5,600 100 50 0 0 0 0 0 0 350 0
5,600 5,700 105 55 0 0 0 0 0 0 360 0
5,700 5,800 110 55 5 0 0 0 0 0 380 0
5,800 5,900 115 60 5 0 0 0 0 0 390 0
5,900 6,000 115 65 10 0 0 0 0 0 410 0
6,000 6,100 120 65 15 0 0 0 0 0 420 0
6,100 6,200 125 70 15 0 0 0 0 0 460 0
6,200 6,300 125 75 20 0 0 0 0 0 490 0
6,300 6,400 130 75 25 0 0 0 0 0 530 0
6,400 6,500 135 80 30 0 0 0 0 0 560 0
6,500 6,600 135 85 30 0 0 0 0 0 600 0
6,600 6,700 140 90 35 0 0 0 0 0 630 0
6,700 6,800 145 90 40 0 0 0 0 0 670 0
6,800 6,900 150 95 40 0 0 0 0 0 700 0
6,900 7,000 150 100 45 0 0 0 0 0 730 0
7,000 7,100 155 100 50 0 0 0 0 0 760 0
7,100 7,200 160 105 50 0 0 0 0 0 790 0
7,200 7,300 160 110 55 5 0 0 0 0 820 0
7,300 7,400 165 110 60 5 0 0 0 0 840 0
7,400 7,500 170 115 65 10 0 0 0 0 880 0
7,500 7,600 170 120 65 15 0 0 0 0 910 0
7,600 7,700 175 125 70 15 0 0 0 0 940 0
7,700 7,800 180 125 75 20 0 0 0 0 970 0
7,800 7,900 185 130 75 25 0 0 0 0 1,010 0
7,900 8,000 185 135 80 30 0 0 0 0 1,040 0
(ii)
Amount of salary or other wage for the day after deduction of social insurance premiums and similar Column A Column B Column C
Number of dependents and similar persons
0 persons 1 person 2 persons 3 persons 4 persons 5 persons 6 persons 7 persons
At least Less than Tax amount Tax amount Tax amount
yen yen yen yen yen yen yen yen yen yen yen yen
8,000 8,100 190 135 85 30 0 0 0 0 1,070 0
8,100 8,200 195 140 85 35 0 0 0 0 1,110 0
8,200 8,300 195 145 90 40 0 0 0 0 1,140 0
8,300 8,400 200 145 95 40 0 0 0 0 1,170 0
8,400 8,500 205 150 100 45 0 0 0 0 1,210 0
8,500 8,600 205 155 100 50 0 0 0 0 1,240 0
8,600 8,700 210 160 105 50 0 0 0 0 1,270 0
8,700 8,800 215 160 110 55 5 0 0 0 1,300 0
8,800 8,900 220 165 110 60 5 0 0 0 1,340 0
8,900 9,000 220 170 115 65 10 0 0 0 1,370 0
9,000 9,100 225 170 120 65 15 0 0 0 1,400 0
9,100 9,200 230 175 120 70 15 0 0 0 1,440 0
9,200 9,300 230 180 125 75 20 0 0 0 1,470 0
9,300 9,400 235 180 130 75 25 0 0 0 1,500 0
9,400 9,500 240 185 135 80 25 0 0 0 1,540 0
9,500 9,600 240 190 135 85 30 0 0 0 1,570 0
9,600 9,700 245 195 140 85 35 0 0 0 1,610 0
9,700 9,800 250 195 145 90 40 0 0 0 1,650 0
9,800 9,900 255 200 145 95 40 0 0 0 1,690 1
9,900 10,000 255 205 150 100 45 0 0 0 1,720 5
10,000 10,100 260 205 155 100 50 0 0 0 1,760 8
10,100 10,200 265 210 160 105 55 0 0 0 1,790 12
10,200 10,300 270 215 160 110 55 5 0 0 1,810 15
10,300 10,400 275 220 165 115 60 10 0 0 1,840 19
10,400 10,500 280 225 170 115 65 10 0 0 1,870 22
10,500 10,600 290 225 175 120 70 15 0 0 1,890 26
10,600 10,700 295 230 180 125 75 20 0 0 1,920 29
10,700 10,800 305 235 180 130 75 25 0 0 1,960 33
10,800 10,900 315 240 185 135 80 30 0 0 1,990 36
10,900 11,000 320 245 190 135 85 30 0 0 2,020 40
11,000 11,100 330 245 195 140 90 35 0 0 2,060 43
11,100 11,200 335 250 200 145 95 40 0 0 2,090 47
11,200 11,300 345 255 200 150 95 45 0 0 2,120 50
11,300 11,400 355 260 205 155 100 50 0 0 2,160 54
11,400 11,500 360 265 210 155 105 50 0 0 2,190 57
11,500 11,600 370 265 215 160 110 55 5 0 2,220 61
11,600 11,700 375 270 220 165 115 60 5 0 2,260 64
11,700 11,800 385 280 220 170 115 65 10 0 2,290 68
11,800 11,900 395 285 225 175 120 70 15 0 2,320 71
11,900 12,000 400 295 230 175 125 70 20 0 2,360 75
12,000 12,100 410 305 235 180 130 75 25 0 2,390 78
12,100 12,200 415 310 240 185 135 80 25 0 2,420 82
12,200 12,300 425 320 240 190 135 85 30 0 2,460 85
12,300 12,400 435 325 245 195 140 90 35 0 2,490 89
12,400 12,500 440 335 250 195 145 90 40 0 2,520 92
12,500 12,600 450 345 255 200 150 95 45 0 2,550 96
12,600 12,700 455 350 260 205 155 100 45 0 2,580 99
12,700 12,800 465 360 260 210 155 105 50 0 2,610 103
12,800 12,900 475 365 265 215 160 110 55 0 2,640 106
12,900 13,000 480 375 270 215 165 110 60 5 2,690 110
(iii)
Amount of salary or other wage for the day after deduction of social insurance premiums and similar Column A Column B Column C
Number of dependents and similar persons
0 persons 1 person 2 persons 3 persons 4 persons 5 persons 6 persons 7 persons
At least Less than Tax amount Tax amount Tax amount
yen yen yen yen yen yen yen yen yen yen yen yen
13,000 13,100 490 385 280 220 170 115 65 10 2,750 113
13,100 13,200 495 390 285 225 175 120 65 15 2,810 117
13,200 13,300 505 400 295 230 175 125 70 20 2,860 120
13,300 13,400 515 405 300 235 180 130 75 20 2,920 124
13,400 13,500 520 415 310 235 185 130 80 25 2,970 127
13,500 13,600 530 425 320 240 190 135 85 30 3,030 131
13,600 13,700 535 430 325 245 195 140 85 35 3,080 134
13,700 13,800 545 440 335 250 195 145 90 40 3,140 138
13,800 13,900 555 445 340 255 200 150 95 40 3,190 142
13,900 14,000 560 455 350 255 205 150 100 45 3,250 146
14,000 14,100 570 465 360 260 210 155 105 50 3,310 150
14,100 14,200 575 470 365 265 215 160 105 55 3,360 154
14,200 14,300 585 480 375 270 215 165 110 60 3,420 158
14,300 14,400 595 485 380 275 220 170 115 60 3,470 162
14,400 14,500 600 495 390 285 225 170 120 65 3,530 166
14,500 14,600 610 505 400 290 230 175 125 70 3,580 170
14,600 14,700 615 510 405 300 235 180 125 75 3,640 174
14,700 14,800 625 520 415 310 235 185 130 80 3,690 178
14,800 14,900 635 525 420 315 240 190 135 80 3,750 182
14,900 15,000 640 535 430 325 245 190 140 85 3,800 186
15,000 15,100 655 545 440 330 250 195 145 90 3,860 190
15,100 15,200 670 550 445 340 255 200 145 95 3,920 194
15,200 15,300 685 560 455 350 255 205 150 100 3,970 198
15,300 15,400 700 565 460 355 260 210 155 100 4,030 202
15,400 15,500 715 575 470 365 265 210 160 105 4,080 206
15,500 15,600 735 585 480 370 270 215 165 110 4,140 210
15,600 15,700 750 590 485 380 275 220 165 115 4,190 214
15,700 15,800 765 600 495 390 285 225 170 120 4,250 218
15,800 15,900 780 605 500 395 290 230 175 120 4,300 222
15,900 16,000 795 615 510 405 300 230 180 125 4,350 226
16,000 16,100 815 625 520 410 305 235 185 130 4,410 230
16,100 16,200 830 630 525 420 315 240 185 135 4,460 234
16,200 16,300 845 640 535 430 325 245 190 140 4,510 238
16,300 16,400 860 650 540 435 330 250 195 140 4,560 242
16,400 16,500 875 665 550 445 340 250 200 145 4,620 246
16,500 16,600 895 680 560 450 345 255 205 150 4,670 250
16,600 16,700 910 695 565 460 355 260 205 155 4,720 254
16,700 16,800 925 715 575 470 365 265 210 160 4,770 258
16,800 16,900 940 730 580 475 370 270 215 160 4,830 262
16,900 17,000 955 745 590 485 380 275 220 165 4,880 266
17,000 17,100 975 760 600 490 385 280 225 170 4,930 270
17,100 17,200 990 775 605 500 395 290 225 175 4,980 274
17,200 17,300 1,005 795 615 510 405 295 230 180 5,040 278
17,300 17,400 1,020 810 620 515 410 305 235 180 5,090 282
17,400 17,500 1,035 825 630 525 420 315 240 185 5,140 286
17,500 17,600 1,055 840 640 530 425 320 245 190 5,190 290
17,600 17,700 1,070 855 645 540 435 330 245 195 5,250 294
17,700 17,800 1,085 875 660 550 445 335 250 200 5,290 298
17,800 17,900 1,100 890 680 555 450 345 255 200 5,340 302
17,900 18,000 1,115 905 695 565 460 355 260 205 5,390 306
(iv)
Amount of salary or other wage for the day after deduction of social insurance premiums and similar Column A Column B Column C
Number of dependents and similar persons
0 persons 1 person 2 persons 3 persons 4 persons 5 persons 6 persons 7 persons
At least Less than Tax amount Tax amount Tax amount
yen yen yen yen yen yen yen yen yen yen yen yen
18,000 18,100 1,135 920 710 570 465 360 265 210 5,440 310
18,100 18,200 1,150 935 725 580 475 370 265 215 5,490 314
18,200 18,300 1,165 955 740 590 485 375 270 220 5,530 318
18,300 18,400 1,180 970 760 595 490 385 280 220 5,580 322
18,400 18,500 1,200 990 775 605 500 395 290 225 5,630 326
18,500 18,600 1,215 1,005 795 615 510 405 300 230 5,680 330
18,600 18,700 1,235 1,025 815 625 520 410 305 235 5,730 334
18,700 18,800 1,255 1,040 830 630 525 420 315 240 5,770 338
18,800 18,900 1,270 1,060 850 640 535 430 325 245 5,820 342
18,900 19,000 1,290 1,080 865 655 545 440 335 250 5,870 346
19,000 19,100 1,305 1,095 885 675 555 450 345 255 5,920 350
19,100 19,200 1,325 1,115 905 690 565 455 350 260 5,970 354
19,200 19,300 1,345 1,130 920 710 570 465 360 265 6,010 358
19,300 19,400 1,360 1,150 940 725 580 475 370 265 6,060 362
19,400 19,500 1,380 1,170 955 745 590 485 380 275 6,110 366
19,500 19,600 1,395 1,185 975 765 600 495 390 280 6,160 371
19,600 19,700 1,415 1,205 995 780 610 500 395 290 6,210 379
19,700 19,800 1,435 1,220 1,010 800 615 510 405 300 6,250 387
19,800 19,900 1,450 1,240 1,030 815 625 520 415 310 6,300 395
19,900 20,000 1,470 1,260 1,045 835 635 530 425 320 6,350 403
20,000 20,100 1,485 1,275 1,065 855 645 540 435 325 6,400 411
20,100 20,200 1,505 1,295 1,085 870 660 545 440 335 6,450 419
20,200 20,300 1,525 1,310 1,100 890 680 555 450 345 6,490 427
20,300 20,400 1,540 1,330 1,120 905 695 565 460 355 6,540 435
20,400 20,500 1,560 1,350 1,135 925 715 575 470 365 6,590 443
20,500 20,600 1,575 1,365 1,155 945 730 585 480 370 6,640 451
20,600 20,700 1,595 1,385 1,175 960 750 590 485 380 6,690 459
20,700 20,800 1,615 1,400 1,190 980 770 600 495 390 6,730 467
20,800 20,900 1,630 1,420 1,210 995 785 610 505 400 6,780 475
20,900 21,000 1,650 1,440 1,225 1,015 805 620 515 410 6,830 483
21,000 21,100 1,665 1,455 1,245 1,035 820 630 525 415 6,880 491
21,100 21,200 1,685 1,475 1,265 1,050 840 635 530 425 6,930 499
21,200 21,300 1,705 1,490 1,280 1,070 860 645 540 435 6,970 507
21,300 21,400 1,720 1,510 1,300 1,085 875 665 550 445 7,020 515
21,400 21,500 1,740 1,530 1,315 1,105 895 685 560 455 7,060 523
21,500 21,600 1,755 1,545 1,335 1,125 910 700 570 460 7,100 531
21,600 21,700 1,775 1,565 1,355 1,140 930 720 575 470 7,130 539
21,700 21,800 1,795 1,580 1,370 1,160 950 735 585 480 7,160 547
21,800 21,900 1,810 1,600 1,390 1,175 965 755 595 490 7,190 555
21,900 22,000 1,830 1,620 1,405 1,195 985 775 605 500 7,230 563
22,000 22,100 1,845 1,635 1,425 1,215 1,000 790 615 505 7,260 571
22,100 22,200 1,865 1,655 1,445 1,230 1,020 810 620 515 7,290 579
22,200 22,300 1,885 1,670 1,460 1,250 1,040 825 630 525 7,330 587
22,300 22,400 1,900 1,690 1,480 1,265 1,055 845 640 535 7,360 595
22,400 22,500 1,920 1,710 1,495 1,285 1,075 865 650 545 7,390 603
22,500 22,600 1,935 1,725 1,515 1,305 1,090 880 670 550 7,430 611
22,600 22,700 1,955 1,745 1,535 1,320 1,110 900 690 560 7,460 619
22,700 22,800 1,975 1,760 1,550 1,340 1,130 915 705 570 7,490 627
22,800 22,900 1,990 1,780 1,570 1,355 1,145 935 725 580 7,520 635
22,900 23,000 2,010 1,800 1,585 1,375 1,165 955 740 590 7,570 643
(v)
Amount of salary or other wage for the day after deduction of social insurance premiums and similar Column A Column B Column C
Number of dependents and similar persons
0 persons 1 person 2 persons 3 persons 4 persons 5 persons 6 persons 7 persons
At least Less than Tax amount Tax amount Tax amount
yen yen yen yen yen yen yen yen yen yen yen yen
23,000 23,100 2,025 1,815 1,605 1,395 1,180 970 760 595 7,620 651
23,100 23,200 2,045 1,835 1,625 1,410 1,200 990 780 605 7,670 659
23,200 23,300 2,065 1,850 1,640 1,430 1,220 1,005 795 615 7,720 667
23,300 23,400 2,080 1,870 1,660 1,445 1,235 1,025 815 625 7,780 675
23,400 23,500 2,100 1,890 1,675 1,465 1,255 1,045 830 635 7,830 683
23,500 23,600 2,115 1,905 1,695 1,485 1,270 1,060 850 640 7,880 691
23,600 23,700 2,135 1,925 1,715 1,500 1,290 1,080 870 655 7,930 699
23,700 23,800 2,155 1,945 1,735 1,520 1,310 1,100 890 675 7,980 707
23,800 23,900 2,175 1,965 1,755 1,540 1,330 1,120 910 695 8,030 715
23,900 24,000 2,195 1,985 1,775 1,560 1,350 1,140 930 715 8,080 723
24,000 yen 2,205 1,995 1,785 1,570 1,360 1,150 940 725 8,130 731
Amount exceeding 24,000 yen but less than 26,500 yen The tax amount for 24,000 yen, plus an amount equal to 20% of the portion of the amount of salary or other wage for the day after deduction of social insurance premiums and similar that exceeds 24,000 yen 8,130 yen, plus an amount equal to 40% of the portion of the amount of salary or other wage for the day after deduction of social insurance premiums and similar that exceeds 24,000 yen 731 yen, plus an amount equal to 10% of the portion of the amount of salary or other wage for the day after deduction of social insurance premiums and similar that exceeds 24,000 yen
yen yen yen yen yen yen yen yen yen
26,500 yen 2,705 2,495 2,285 2,070 1,860 1,650 1,440 1,225 981
Amount exceeding 26,500 yen but less than 32,500 yen The tax amount for 26,500 yen, plus an amount equal to 23% of the portion of the amount of salary or other wage for the day after deduction of social insurance premiums and similar that exceeds 26,500 yen 981 yen, plus an amount equal to 20% of the portion of the amount of salary or other wage for the day after deduction of social insurance premiums and similar that exceeds 26,500 yen
yen yen yen yen yen yen yen yen yen
32,500 yen 4,085 3,875 3,665 3,450 3,240 3,030 2,820 2,605 2,181
Amount exceeding 32,500 yen but less than 57,500 yen The tax amount for 32,500 yen, plus an amount equal to 33% of the portion of the amount of salary or other wage for the day after deduction of social insurance premiums and similar that exceeds 32,500 yen 2,181 yen, plus an amount equal to 25% of the portion of the amount of salary or other wage for the day after deduction of social insurance premiums and similar that exceeds 32,500 yen
(vi)
Amount of salary or other wage for the day after deduction of social insurance premiums and similar Column A Column B Column C
Number of dependents and similar persons
0 persons 1 person 2 persons 3 persons 4 persons 5 persons 6 persons 7 persons
At least Less than Tax amount Tax amount Tax amount
yen yen yen yen yen yen yen yen yen yen
57,500 yen 12,335 12,125 11,915 11,700 11,490 11,280 11,070 10,855 21,530 8,431
Amount exceeding 57,500 yen but less than 71,000 yen The tax amount for 57,500 yen, plus an amount equal to 40% of the portion of the amount of salary or other wage for the day after deduction of social insurance premiums and similar that exceeds 57,500 yen 21,530 yen, plus an amount equal to 45% of the portion of the amount of salary or other wage for the day after deduction of social insurance premiums and similar that exceeds 57,500 yen 8,431 yen, plus an amount equal to 33% of the portion of the amount of salary or other wage for the day after deduction of social insurance premiums and similar that exceeds 57,500 yen
yen yen yen yen yen yen yen yen
71,000 yen 17,850 17,640 17,430 17,215 17,005 16,795 16,585 16,370
Amount exceeding 71,000 yen but less than 72,500 yen The tax amount for 71,000 yen, plus an amount equal to 40% of the portion of the amount of salary or other wage for the day after deduction of social insurance premiums and similar that exceeds 71,000 yen
yen yen yen yen yen yen yen yen
72,500 yen 18,630 18,420 18,210 17,995 17,785 17,575 17,365 17,150
Amount exceeding 72,500 yen but less than 73,500 yen The tax amount for 72,500 yen, plus an amount equal to 40% of the portion of the amount of salary or other wage for the day after deduction of social insurance premiums and similar that exceeds 72,500 yen
yen yen yen yen yen yen yen yen
73,500 yen 19,210 19,000 18,790 18,575 18,365 18,155 17,945 17,730
Amount exceeding 73,500 yen but less than 75,000 yen The tax amount for 73,500 yen, plus an amount equal to 40% of the portion of the amount of salary or other wage for the day after deduction of social insurance premiums and similar that exceeds 73,500 yen
yen yen yen yen yen yen yen yen
75,000 yen 19,990 19,780 19,570 19,355 19,145 18,935 18,725 18,510
Amount exceeding 75,000 yen but less than 116,500 yen The tax amount for 75,000 yen, plus an amount equal to 40% of the portion of the amount of salary or other wage for the day after deduction of social insurance premiums and similar that exceeds 75,000 yen
(vii)
Amount of salary or other wage for the day after deduction of social insurance premiums and similar Column A Column B Column C
Number of dependents and similar persons
0 persons 1 person 2 persons 3 persons 4 persons 5 persons 6 persons 7 persons
At least Less than Tax amount Tax amount Tax amount
yen yen yen yen yen yen yen yen yen
116,500 yen 36,590 36,380 36,170 35,955 35,745 35,535 35,325 35,110 27,901
Amount exceeding 116,500 yen The tax amount for 116,500 yen, plus an amount equal to 45% of the portion of the amount of salary or other wage for the day after deduction of social insurance premiums and similar that exceeds 116,500 yen 27,901 yen, plus an amount equal to 40% of the portion of the amount of salary or other wage for the day after deduction of social insurance premiums and similar that exceeds 116,500 yen
If the number of dependents and similar persons exceeds 7, the tax amount for 7 dependents and similar persons, less 50 yen for each person in excess of 7 If a return for deduction for Dependents, etc. regarding secondary salaries has been submitted, the tax amount found from the columns above, less 50 yen for each dependent or similar person, according to the number of dependents and similar persons stated in that declaration ―
(Note) The terms used in this table have the meanings prescribed below:
(i) "dependents and similar persons" means spouses for withholding deduction and relatives for withholding deduction;
(ii) "social insurance premiums and similar" means social insurance premiums as prescribed in Article 74, paragraph (2) (Social Insurance Premium Deduction) and small enterprise-based mutual aid premiums and similar payments as prescribed in Article 75, paragraph (2) (Deduction for Small Enterprise-based Mutual Aid Premiums and Similar Payments).
(Remarks)
The tax amount is found as follows:
(i) For a Resident who has submitted a salary income earner's return for deduction for Dependents, etc.:
(1) First, find the amount remaining after deducting, from the amount of the Resident's salary or other wage for the day, the amount of social insurance premiums and similar deducted from that salary or other wage.
(2) If the number of dependents and similar persons declared in that declaration (excluding a spouse for withholding deduction who is deemed not to be stated in that declaration pursuant to the provisions of Article 186-2 (Application of the Deduction for a Spouse for Withholding Deduction) and a relative for withholding deduction who is deemed not to be stated in that declaration pursuant to the provisions of Article 186-3 (Application of the Deduction for a Relative for Withholding Deduction), and, where a dependent or similar person is a relative residing outside Japan as prescribed in Article 194, paragraph (5) (Salary Income Earner's Return for Deduction for Dependents, etc.) (referred to as a "relative residing outside Japan" in (4)), limited to a dependent or similar person for whom the documents prescribed in that paragraph have been submitted or presented; the same applies hereinafter in this (i)) is 7 or fewer, find the applicable row of the "Amount of salary or other wage for the day after deduction of social insurance premiums and similar" column according to the amount found under (1); the amount stated where that row intersects the applicable column of column A found according to the number of dependents and similar persons so declared is the tax amount sought.
(3) If the number of dependents and similar persons declared in that declaration exceeds 7, the amount obtained by deducting 50 yen for each person in excess of 7 from the tax amount found under (2) according to the amount found under (1), treating the number of dependents and similar persons as 7, is the tax amount sought.
(4) In the cases referred to in (2) and (3), if that declaration states that the Resident is a Person with a Disability, a widow, a single parent, or a working student (if the working student is a person set forth in Article 2, paragraph (1), item (xxxii), (b) or (c) (Definitions), where, in addition to that declaration stating that the Resident is a working student, the documents prescribed in Article 194, paragraph (4) have been submitted or presented), the number obtained by adding one person to the number of dependents and similar persons for each of these categories that applies, and, if that declaration states that there is, among the Resident's spouse in the same household or dependents, a Person with a Disability or a cohabiting Person with a Particular Disability as prescribed in Article 85, paragraph (2) (Timing for Determining Dependents and Similar Matters) (if the Person with a Disability or the cohabiting Person with a Particular Disability is a relative residing outside Japan, limited to a Person with a Disability or a cohabiting Person with a Particular Disability for whom the documents prescribed in Article 194, paragraph (5) have been submitted or presented), the number obtained by adding one person to the number of dependents and similar persons for each such person, is, respectively, the number of dependents and similar persons for the purposes of (2) and (3).
(ii) For a Resident who has not submitted a salary income earner's return for deduction for Dependents, etc. (including a Resident who has submitted a return for deduction for Dependents, etc. regarding secondary salaries):
(1) Except in the case falling under (2), deduct, from the amount of the Resident's salary or other wage for the day, the amount of social insurance premiums and similar deducted from that salary or other wage, and find the applicable row of the "Amount of salary or other wage for the day after deduction of social insurance premiums and similar" column according to the amount after that deduction; the amount stated where that row intersects column B (if a return for deduction for Dependents, etc. regarding secondary salaries has been submitted, the amount obtained by deducting 50 yen for each dependent or similar person declared, according to the number of dependents and similar persons declared in that declaration (excluding a spouse for withholding deduction who is deemed not to be stated in that declaration pursuant to the provisions of Article 186-2 and a relative for withholding deduction who is deemed not to be stated in that declaration pursuant to the provisions of Article 186-3, and, where a dependent or similar person is a person stated as prescribed in Article 195, paragraph (5) (Return for Deduction for Dependents, etc. Regarding Secondary Salaries), limited to a dependent or similar person for whom the documents prescribed in that paragraph have been submitted or presented)) is the tax amount sought.
(2) If the salary or other wage is salary or other wage set forth in Article 185, paragraph (1), item (iii) (Amount of Tax to Be Collected on Salary or Other Wages Other Than Bonuses), deduct, from the amount of the Resident's salary or other wage for the day, the amount of social insurance premiums and similar deducted from that salary or other wage, and find the applicable row of the "Amount of salary or other wage for the day after deduction of social insurance premiums and similar" column according to the amount after that deduction; the amount stated where that row intersects column C is the tax amount sought.別表第三（給与所得の源泉徴収税額表）
…いて、当該申告書にその居住者が障害者、寡婦、ひとり親又は勤労学生に該当する旨の記載があるとき（当該勤労学生が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ときは、当該申告書に勤労学生に該当する旨の記載があるほか、第百九十四条第四項に規定する書類の提出又は提示があつたとき）…
(i) Amount of salary or other wage for the day after deduction of social insurance premiums and similar Column A Column B Column C Number of dependents and similar persons 0…
- Appended Table 5
…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三十一号ロ（定義）に掲げる生徒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…
(1) Taxable salary income amount Tax amount Taxable salary income amount Tax amount Taxable salary income amount Tax amount At least Less than At least Less than At least Less…