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- 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三十二号ロ（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…
- 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三十二号ロ（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…
- Appended Table 5
… （四） 当該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三十三号ロ（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 Taxable salary income amount Tax amount At least Less…
Income Tax ActAppended Table 2(i)
Amount of salary or other wage for the month after deduction of social insurance premiums and similar 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 persons
At least Less than Tax amount Tax amount
yen yen yen yen yen yen yen yen yen yen yen
Less than 105,000 yen 0 0 0 0 0 0 0 0 An amount equal to 3% of the amount of salary or other wage for the month after deduction of social insurance premiums and similar
105,000 107,000 170 0 0 0 0 0 0 0 3,700
107,000 109,000 270 0 0 0 0 0 0 0 3,700
109,000 111,000 370 0 0 0 0 0 0 0 3,800
111,000 113,000 470 0 0 0 0 0 0 0 3,900
113,000 115,000 570 0 0 0 0 0 0 0 4,000
115,000 117,000 670 0 0 0 0 0 0 0 4,000
117,000 119,000 770 0 0 0 0 0 0 0 4,100
119,000 121,000 870 0 0 0 0 0 0 0 4,200
121,000 123,000 970 0 0 0 0 0 0 0 4,200
123,000 125,000 1,070 0 0 0 0 0 0 0 4,300
125,000 127,000 1,170 0 0 0 0 0 0 0 4,600
127,000 129,000 1,270 0 0 0 0 0 0 0 4,900
129,000 131,000 1,370 0 0 0 0 0 0 0 5,200
131,000 133,000 1,470 0 0 0 0 0 0 0 5,400
133,000 135,000 1,570 0 0 0 0 0 0 0 5,700
135,000 137,000 1,670 0 0 0 0 0 0 0 6,000
137,000 139,000 1,770 190 0 0 0 0 0 0 6,300
139,000 141,000 1,870 290 0 0 0 0 0 0 6,600
141,000 143,000 1,970 390 0 0 0 0 0 0 6,900
143,000 145,000 2,070 490 0 0 0 0 0 0 7,200
145,000 147,000 2,170 590 0 0 0 0 0 0 7,500
147,000 149,000 2,270 690 0 0 0 0 0 0 7,800
149,000 151,000 2,370 790 0 0 0 0 0 0 8,100
151,000 153,000 2,470 890 0 0 0 0 0 0 8,400
153,000 155,000 2,570 990 0 0 0 0 0 0 8,700
155,000 157,000 2,670 1,090 0 0 0 0 0 0 9,000
157,000 159,000 2,770 1,190 0 0 0 0 0 0 9,300
159,000 161,000 2,850 1,270 0 0 0 0 0 0 9,600
161,000 163,000 2,920 1,340 0 0 0 0 0 0 9,900
163,000 165,000 2,990 1,410 0 0 0 0 0 0 10,200
165,000 167,000 3,060 1,480 0 0 0 0 0 0 10,500
167,000 169,000 3,130 1,550 0 0 0 0 0 0 10,800
169,000 171,000 3,200 1,620 0 0 0 0 0 0 11,100
171,000 173,000 3,270 1,690 100 0 0 0 0 0 11,300
173,000 175,000 3,340 1,760 170 0 0 0 0 0 11,600
175,000 177,000 3,410 1,830 240 0 0 0 0 0 11,900
177,000 179,000 3,480 1,900 310 0 0 0 0 0 12,200
179,000 181,000 3,550 1,970 380 0 0 0 0 0 12,500
181,000 183,000 3,620 2,040 450 0 0 0 0 0 13,000
183,000 185,000 3,690 2,110 520 0 0 0 0 0 13,700
185,000 187,000 3,760 2,180 590 0 0 0 0 0 14,400
187,000 189,000 3,830 2,250 660 0 0 0 0 0 15,100
189,000 191,000 3,900 2,320 730 0 0 0 0 0 15,800
191,000 193,000 3,970 2,390 800 0 0 0 0 0 16,500
193,000 195,000 4,040 2,460 870 0 0 0 0 0 17,200
(ii)
Amount of salary or other wage for the month after deduction of social insurance premiums and similar 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 persons
At least Less than Tax amount Tax amount
yen yen yen yen yen yen yen yen yen yen yen
195,000 197,000 4,110 2,530 940 0 0 0 0 0 17,900
197,000 199,000 4,180 2,600 1,010 0 0 0 0 0 18,600
199,000 201,000 4,250 2,670 1,080 0 0 0 0 0 19,300
201,000 203,000 4,320 2,740 1,150 0 0 0 0 0 20,000
203,000 205,000 4,390 2,810 1,220 0 0 0 0 0 20,600
205,000 207,000 4,460 2,880 1,290 0 0 0 0 0 21,300
207,000 209,000 4,530 2,950 1,360 0 0 0 0 0 22,000
209,000 211,000 4,600 3,020 1,430 0 0 0 0 0 22,500
211,000 213,000 4,670 3,090 1,500 0 0 0 0 0 23,100
213,000 215,000 4,740 3,160 1,570 0 0 0 0 0 23,600
215,000 217,000 4,810 3,230 1,640 0 0 0 0 0 24,200
217,000 219,000 4,880 3,300 1,710 130 0 0 0 0 24,800
219,000 221,000 4,950 3,370 1,780 200 0 0 0 0 25,300
221,000 224,000 5,040 3,450 1,870 290 0 0 0 0 25,900
224,000 227,000 5,140 3,560 1,980 390 0 0 0 0 26,900
227,000 230,000 5,250 3,660 2,080 500 0 0 0 0 27,900
230,000 233,000 5,350 3,770 2,190 600 0 0 0 0 28,900
233,000 236,000 5,460 3,870 2,290 710 0 0 0 0 29,900
236,000 239,000 5,560 3,980 2,400 810 0 0 0 0 30,900
239,000 242,000 5,670 4,080 2,500 920 0 0 0 0 31,900
242,000 245,000 5,770 4,190 2,610 1,020 0 0 0 0 32,900
245,000 248,000 5,880 4,290 2,710 1,130 0 0 0 0 33,900
248,000 251,000 5,980 4,400 2,820 1,230 0 0 0 0 34,800
251,000 254,000 6,090 4,500 2,920 1,340 0 0 0 0 35,800
254,000 257,000 6,190 4,610 3,030 1,440 0 0 0 0 36,800
257,000 260,000 6,300 4,710 3,130 1,550 0 0 0 0 37,800
260,000 263,000 6,400 4,820 3,240 1,650 0 0 0 0 38,800
263,000 266,000 6,510 4,920 3,340 1,760 170 0 0 0 39,800
266,000 269,000 6,610 5,030 3,450 1,860 280 0 0 0 40,800
269,000 272,000 6,720 5,130 3,550 1,970 380 0 0 0 41,800
272,000 275,000 6,820 5,240 3,660 2,070 490 0 0 0 42,800
275,000 278,000 6,930 5,340 3,760 2,180 590 0 0 0 43,800
278,000 281,000 7,030 5,450 3,870 2,280 700 0 0 0 44,700
281,000 284,000 7,140 5,550 3,970 2,390 800 0 0 0 45,700
284,000 287,000 7,240 5,660 4,080 2,490 910 0 0 0 46,800
287,000 290,000 7,350 5,760 4,180 2,600 1,010 0 0 0 47,900
290,000 293,000 7,450 5,870 4,290 2,700 1,120 0 0 0 49,000
293,000 296,000 7,560 5,970 4,390 2,810 1,220 0 0 0 50,200
296,000 299,000 7,660 6,080 4,500 2,910 1,330 0 0 0 51,300
299,000 302,000 7,770 6,190 4,600 3,020 1,440 0 0 0 52,500
302,000 305,000 7,890 6,310 4,720 3,140 1,560 0 0 0 53,400
305,000 308,000 8,010 6,430 4,840 3,260 1,680 0 0 0 54,100
308,000 311,000 8,130 6,550 4,960 3,380 1,800 210 0 0 54,900
311,000 314,000 8,370 6,670 5,080 3,500 1,920 330 0 0 55,700
314,000 317,000 8,610 6,790 5,200 3,620 2,040 450 0 0 56,500
317,000 320,000 8,850 6,910 5,320 3,740 2,160 570 0 0 57,300
320,000 323,000 9,090 7,030 5,440 3,860 2,280 690 0 0 58,300
323,000 326,000 9,330 7,150 5,560 3,980 2,400 810 0 0 59,300
326,000 329,000 9,570 7,270 5,680 4,100 2,520 930 0 0 60,300
329,000 332,000 9,810 7,390 5,800 4,220 2,640 1,050 0 0 61,300
(iii)
Amount of salary or other wage for the month after deduction of social insurance premiums and similar 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 persons
At least Less than Tax amount Tax amount
yen yen yen yen yen yen yen yen yen yen yen
332,000 335,000 10,050 7,510 5,920 4,340 2,760 1,170 0 0 62,400
335,000 338,000 10,290 7,630 6,040 4,460 2,880 1,290 0 0 63,400
338,000 341,000 10,530 7,750 6,160 4,580 3,000 1,410 0 0 64,400
341,000 344,000 10,770 7,870 6,280 4,700 3,120 1,530 0 0 65,400
344,000 347,000 11,010 7,990 6,400 4,820 3,240 1,650 0 0 66,400
347,000 350,000 11,250 8,110 6,520 4,940 3,360 1,770 190 0 67,400
350,000 353,000 11,490 8,330 6,640 5,060 3,480 1,890 310 0 68,400
353,000 356,000 11,730 8,570 6,760 5,180 3,600 2,010 430 0 69,400
356,000 359,000 11,970 8,810 6,880 5,300 3,720 2,130 550 0 70,400
359,000 362,000 12,210 9,050 7,000 5,420 3,840 2,250 670 0 71,400
362,000 365,000 12,450 9,290 7,120 5,540 3,960 2,370 790 0 72,400
365,000 368,000 12,690 9,530 7,240 5,660 4,080 2,490 910 0 73,400
368,000 371,000 12,930 9,770 7,360 5,780 4,200 2,610 1,030 0 74,400
371,000 374,000 13,170 10,010 7,480 5,900 4,320 2,730 1,150 0 75,300
374,000 377,000 13,410 10,250 7,600 6,020 4,440 2,850 1,270 0 76,200
377,000 380,000 13,650 10,490 7,720 6,140 4,560 2,970 1,390 0 77,100
380,000 383,000 13,890 10,730 7,840 6,260 4,680 3,090 1,510 0 78,000
383,000 386,000 14,130 10,970 7,960 6,380 4,800 3,210 1,630 0 78,900
386,000 389,000 14,370 11,210 8,080 6,500 4,920 3,330 1,750 170 80,300
389,000 392,000 14,610 11,450 8,280 6,620 5,040 3,450 1,870 290 81,900
392,000 395,000 14,850 11,690 8,520 6,740 5,160 3,570 1,990 410 83,600
395,000 398,000 15,090 11,930 8,760 6,860 5,280 3,690 2,110 530 85,300
398,000 401,000 15,330 12,170 9,000 6,980 5,400 3,810 2,230 650 86,900
401,000 404,000 15,570 12,410 9,240 7,100 5,520 3,930 2,350 770 88,600
404,000 407,000 15,810 12,650 9,480 7,220 5,640 4,050 2,470 890 90,300
407,000 410,000 16,050 12,890 9,720 7,340 5,760 4,170 2,590 1,010 91,900
410,000 413,000 16,290 13,130 9,960 7,460 5,880 4,290 2,710 1,130 93,600
413,000 416,000 16,530 13,370 10,200 7,580 6,000 4,410 2,830 1,250 95,300
416,000 419,000 16,770 13,610 10,440 7,700 6,120 4,530 2,950 1,370 96,900
419,000 422,000 17,010 13,850 10,680 7,820 6,240 4,650 3,070 1,490 98,600
422,000 425,000 17,250 14,090 10,920 7,940 6,360 4,770 3,190 1,610 100,300
425,000 428,000 17,490 14,330 11,160 8,060 6,480 4,890 3,310 1,730 101,900
428,000 431,000 17,730 14,570 11,400 8,230 6,600 5,010 3,430 1,850 103,600
431,000 434,000 17,970 14,810 11,640 8,470 6,720 5,130 3,550 1,970 105,300
434,000 437,000 18,210 15,050 11,880 8,710 6,840 5,250 3,670 2,090 106,900
437,000 440,000 18,450 15,290 12,120 8,950 6,960 5,370 3,790 2,210 108,600
440,000 443,000 18,690 15,530 12,360 9,190 7,080 5,490 3,910 2,330 110,300
443,000 446,000 18,930 15,770 12,600 9,430 7,200 5,610 4,030 2,450 111,900
446,000 449,000 19,170 16,010 12,840 9,670 7,320 5,730 4,150 2,570 113,600
449,000 452,000 19,450 16,250 13,080 9,910 7,440 5,850 4,270 2,690 115,200
452,000 455,000 19,930 16,490 13,320 10,150 7,560 5,970 4,390 2,810 116,900
455,000 458,000 20,410 16,730 13,560 10,390 7,680 6,090 4,510 2,930 118,600
458,000 461,000 20,890 16,970 13,800 10,630 7,800 6,210 4,630 3,050 120,200
461,000 464,000 21,370 17,210 14,040 10,870 7,920 6,330 4,750 3,170 121,900
464,000 467,000 21,850 17,450 14,280 11,110 8,040 6,450 4,870 3,290 123,600
467,000 470,000 22,330 17,690 14,520 11,350 8,190 6,570 4,990 3,410 125,200
470,000 473,000 22,810 17,930 14,760 11,590 8,430 6,690 5,110 3,530 126,900
473,000 476,000 23,290 18,170 15,000 11,830 8,670 6,810 5,230 3,650 128,500
476,000 479,000 23,770 18,410 15,240 12,070 8,910 6,930 5,350 3,770 130,100
479,000 482,000 24,250 18,650 15,480 12,310 9,150 7,050 5,470 3,890 131,700
(iv)
Amount of salary or other wage for the month after deduction of social insurance premiums and similar 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 persons
At least Less than Tax amount Tax amount
yen yen yen yen yen yen yen yen yen yen yen
482,000 485,000 24,730 18,890 15,720 12,550 9,390 7,170 5,590 4,010 133,300
485,000 488,000 25,210 19,130 15,960 12,790 9,630 7,290 5,710 4,130 134,800
488,000 491,000 25,690 19,370 16,200 13,030 9,870 7,410 5,830 4,250 136,400
491,000 494,000 26,170 19,840 16,440 13,270 10,110 7,530 5,950 4,370 138,000
494,000 497,000 26,650 20,320 16,680 13,510 10,350 7,650 6,070 4,490 139,600
497,000 500,000 27,130 20,800 16,920 13,750 10,590 7,770 6,190 4,610 141,100
500,000 503,000 27,610 21,280 17,160 13,990 10,830 7,890 6,310 4,730 142,700
503,000 506,000 28,090 21,760 17,400 14,230 11,070 8,010 6,430 4,850 144,300
506,000 509,000 28,570 22,240 17,640 14,470 11,310 8,140 6,550 4,970 145,900
509,000 512,000 29,050 22,720 17,880 14,710 11,550 8,380 6,670 5,090 147,400
512,000 515,000 29,530 23,200 18,120 14,950 11,790 8,620 6,790 5,210 149,000
515,000 518,000 30,010 23,680 18,360 15,190 12,030 8,860 6,910 5,330 150,600
518,000 521,000 30,490 24,160 18,600 15,430 12,270 9,100 7,030 5,450 152,200
521,000 524,000 30,970 24,640 18,840 15,670 12,510 9,340 7,150 5,570 153,700
524,000 527,000 31,450 25,120 19,080 15,910 12,750 9,580 7,270 5,690 155,300
527,000 530,000 31,930 25,600 19,320 16,150 12,990 9,820 7,390 5,810 156,900
530,000 533,000 32,410 26,080 19,750 16,390 13,230 10,060 7,510 5,930 158,300
533,000 536,000 32,890 26,560 20,230 16,630 13,470 10,300 7,630 6,050 159,800
536,000 539,000 33,370 27,040 20,710 16,870 13,710 10,540 7,750 6,170 161,200
539,000 542,000 33,850 27,520 21,190 17,110 13,950 10,780 7,870 6,290 162,600
542,000 545,000 34,330 28,000 21,670 17,350 14,190 11,020 7,990 6,410 164,100
545,000 548,000 34,810 28,480 22,150 17,590 14,430 11,260 8,110 6,530 165,500
548,000 551,000 35,290 28,960 22,630 17,830 14,670 11,500 8,330 6,650 167,000
551,000 554,000 35,820 29,490 23,160 18,100 14,930 11,770 8,600 6,780 168,400
554,000 557,000 36,360 30,030 23,700 18,370 15,200 12,040 8,870 6,910 169,800
557,000 560,000 36,900 30,570 24,240 18,640 15,470 12,310 9,140 7,050 171,300
560,000 563,000 37,440 31,110 24,780 18,910 15,740 12,580 9,410 7,180 172,700
563,000 566,000 37,980 31,650 25,320 19,180 16,010 12,850 9,680 7,320 174,200
566,000 569,000 38,520 32,190 25,860 19,520 16,280 13,120 9,950 7,450 175,600
569,000 572,000 39,060 32,730 26,400 20,060 16,550 13,390 10,220 7,590 177,000
572,000 575,000 39,600 33,270 26,940 20,600 16,820 13,660 10,490 7,720 178,500
575,000 578,000 40,140 33,810 27,480 21,140 17,090 13,930 10,760 7,860 179,900
578,000 581,000 40,680 34,350 28,020 21,680 17,360 14,200 11,030 7,990 181,400
581,000 584,000 41,220 34,890 28,560 22,220 17,630 14,470 11,300 8,130 182,800
584,000 587,000 41,760 35,430 29,100 22,760 17,900 14,740 11,570 8,400 184,200
587,000 590,000 42,300 35,970 29,640 23,300 18,170 15,010 11,840 8,670 185,700
590,000 593,000 42,840 36,510 30,180 23,840 18,440 15,280 12,110 8,940 187,100
593,000 596,000 43,380 37,050 30,720 24,380 18,710 15,550 12,380 9,210 188,600
596,000 599,000 43,920 37,590 31,260 24,920 18,980 15,820 12,650 9,480 190,000
599,000 602,000 44,460 38,130 31,800 25,460 19,250 16,090 12,920 9,750 191,400
602,000 605,000 45,000 38,670 32,340 26,000 19,670 16,360 13,190 10,020 192,900
605,000 608,000 45,540 39,210 32,880 26,540 20,210 16,630 13,460 10,290 194,300
608,000 611,000 46,080 39,750 33,420 27,080 20,750 16,900 13,730 10,560 195,800
611,000 614,000 46,620 40,290 33,960 27,620 21,290 17,170 14,000 10,830 197,200
614,000 617,000 47,160 40,830 34,500 28,160 21,830 17,440 14,270 11,100 198,600
617,000 620,000 47,700 41,370 35,040 28,700 22,370 17,710 14,540 11,370 200,100
620,000 623,000 48,240 41,910 35,580 29,240 22,910 17,980 14,810 11,640 201,500
623,000 626,000 48,780 42,450 36,120 29,780 23,450 18,250 15,080 11,910 203,000
626,000 629,000 49,320 42,990 36,660 30,320 23,990 18,520 15,350 12,180 204,400
629,000 632,000 49,860 43,530 37,200 30,860 24,530 18,790 15,620 12,450 205,800
(v)
Amount of salary or other wage for the month after deduction of social insurance premiums and similar 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 persons
At least Less than Tax amount Tax amount
yen yen yen yen yen yen yen yen yen yen yen
632,000 635,000 50,400 44,070 37,740 31,400 25,070 19,060 15,890 12,720 207,300
635,000 638,000 50,940 44,610 38,280 31,940 25,610 19,330 16,160 12,990 208,700
638,000 641,000 51,480 45,150 38,820 32,480 26,150 19,820 16,430 13,260 210,200
641,000 644,000 52,020 45,690 39,360 33,020 26,690 20,360 16,700 13,530 211,500
644,000 647,000 52,560 46,230 39,900 33,560 27,230 20,900 16,970 13,800 212,500
647,000 650,000 53,100 46,770 40,440 34,100 27,770 21,440 17,240 14,070 213,500
650,000 653,000 53,640 47,310 40,980 34,640 28,310 21,980 17,510 14,340 214,500
653,000 656,000 54,180 47,850 41,520 35,180 28,850 22,520 17,780 14,610 215,500
656,000 659,000 54,720 48,390 42,060 35,720 29,390 23,060 18,050 14,880 216,500
659,000 662,000 55,260 48,930 42,600 36,260 29,930 23,600 18,320 15,150 217,500
662,000 665,000 55,800 49,470 43,140 36,800 30,470 24,140 18,590 15,420 218,500
665,000 668,000 56,340 50,010 43,680 37,340 31,010 24,680 18,860 15,690 219,500
668,000 671,000 56,880 50,550 44,220 37,880 31,550 25,220 19,130 15,960 220,400
671,000 674,000 57,420 51,090 44,760 38,420 32,090 25,760 19,420 16,230 221,400
674,000 677,000 57,960 51,630 45,300 38,960 32,630 26,300 19,960 16,500 222,400
677,000 680,000 58,500 52,170 45,840 39,500 33,170 26,840 20,500 16,770 223,400
680,000 683,000 59,040 52,710 46,380 40,040 33,710 27,380 21,040 17,040 224,400
683,000 686,000 59,580 53,250 46,920 40,580 34,250 27,920 21,580 17,310 225,400
686,000 689,000 60,120 53,790 47,460 41,120 34,790 28,460 22,120 17,580 226,700
689,000 692,000 60,660 54,330 48,000 41,660 35,330 29,000 22,660 17,850 228,200
692,000 695,000 61,200 54,870 48,540 42,200 35,870 29,540 23,200 18,120 229,700
695,000 698,000 61,740 55,410 49,080 42,740 36,410 30,080 23,740 18,390 231,200
698,000 701,000 62,280 55,950 49,620 43,280 36,950 30,620 24,280 18,660 232,700
701,000 704,000 62,820 56,490 50,160 43,820 37,490 31,160 24,820 18,930 234,200
704,000 707,000 63,360 57,030 50,700 44,360 38,030 31,700 25,360 19,200 235,800
707,000 710,000 63,910 57,570 51,240 44,910 38,570 32,240 25,910 19,570 237,300
710,000 713,000 64,510 58,170 51,840 45,510 39,170 32,840 26,510 20,170 238,800
713,000 716,000 65,110 58,770 52,440 46,110 39,770 33,440 27,110 20,770 240,300
716,000 719,000 65,710 59,370 53,040 46,710 40,370 34,040 27,710 21,370 241,800
719,000 722,000 66,310 59,970 53,640 47,310 40,970 34,640 28,310 21,970 243,300
722,000 725,000 66,910 60,570 54,240 47,910 41,570 35,240 28,910 22,570 244,900
725,000 728,000 67,510 61,170 54,840 48,510 42,170 35,840 29,510 23,170 246,400
728,000 731,000 68,110 61,770 55,440 49,110 42,770 36,440 30,110 23,770 247,900
731,000 734,000 68,710 62,370 56,040 49,710 43,370 37,040 30,710 24,370 249,400
734,000 737,000 69,310 62,970 56,640 50,310 43,970 37,640 31,310 24,970 250,900
737,000 740,000 69,910 63,570 57,240 50,910 44,570 38,240 31,910 25,570 252,400
740,000 yen 70,210 63,870 57,540 51,210 44,870 38,540 32,210 25,870 253,900
Amount exceeding 740,000 yen but less than 790,000 yen The tax amount for 740,000 yen, plus an amount equal to 20% of the portion of the amount of salary or other wage for the month after deduction of social insurance premiums and similar that exceeds 740,000 yen 253,900 yen, plus an amount equal to 40% of the portion of the amount of salary or other wage for the month after deduction of social insurance premiums and similar that exceeds 740,000 yen
(vi)
Amount of salary or other wage for the month after deduction of social insurance premiums and similar 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 persons
At least Less than Tax amount Tax amount
yen yen yen yen yen yen yen yen
790,000 yen 80,210 73,870 67,540 61,210 54,870 48,540 42,210 35,870
Amount exceeding 790,000 yen but less than 960,000 yen The tax amount for 790,000 yen, plus an amount equal to 23% of the portion of the amount of salary or other wage for the month after deduction of social insurance premiums and similar that exceeds 790,000 yen
yen yen yen yen yen yen yen yen
960,000 yen 119,310 112,970 106,640 100,310 93,970 87,640 81,310 74,970
Amount exceeding 960,000 yen but less than 1,710,000 yen The tax amount for 960,000 yen, plus an amount equal to 33% of the portion of the amount of salary or other wage for the month after deduction of social insurance premiums and similar that exceeds 960,000 yen
yen yen yen yen yen yen yen yen yen
1,710,000 yen 366,810 360,470 354,140 347,810 341,470 335,140 328,810 322,470 641,900
Amount exceeding 1,710,000 yen but less than 2,130,000 yen The tax amount for 1,710,000 yen, plus an amount equal to 40% of the portion of the amount of salary or other wage for the month after deduction of social insurance premiums and similar that exceeds 1,710,000 yen 641,900 yen, plus an amount equal to 45% of the portion of the amount of salary or other wage for the month after deduction of social insurance premiums and similar that exceeds 1,710,000 yen
yen yen yen yen yen yen yen yen
2,130,000 yen 538,140 531,800 525,470 519,140 512,800 506,470 500,140 493,800
Amount exceeding 2,130,000 yen but less than 2,170,000 yen The tax amount for 2,130,000 yen, plus an amount equal to 40% of the portion of the amount of salary or other wage for the month after deduction of social insurance premiums and similar that exceeds 2,130,000 yen
yen yen yen yen yen yen yen yen
2,170,000 yen 559,470 553,130 546,800 540,470 534,130 527,800 521,470 515,130
Amount exceeding 2,170,000 yen but less than 2,210,000 yen The tax amount for 2,170,000 yen, plus an amount equal to 40% of the portion of the amount of salary or other wage for the month after deduction of social insurance premiums and similar that exceeds 2,170,000 yen
yen yen yen yen yen yen yen yen
2,210,000 yen 580,800 574,460 568,130 561,800 555,460 549,130 542,800 536,460
Amount exceeding 2,210,000 yen but less than 2,250,000 yen The tax amount for 2,210,000 yen, plus an amount equal to 40% of the portion of the amount of salary or other wage for the month after deduction of social insurance premiums and similar that exceeds 2,210,000 yen
yen yen yen yen yen yen yen yen
2,250,000 yen 602,130 595,790 589,460 583,130 576,790 570,460 564,130 557,790
Amount exceeding 2,250,000 yen but less than 3,500,000 yen The tax amount for 2,250,000 yen, plus an amount equal to 40% of the portion of the amount of salary or other wage for the month after deduction of social insurance premiums and similar that exceeds 2,250,000 yen
(vii)
Amount of salary or other wage for the month after deduction of social insurance premiums and similar 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 persons
At least Less than Tax amount Tax amount
yen yen yen yen yen yen yen yen
3,500,000 yen 1,102,130 1,095,790 1,089,460 1,083,130 1,076,790 1,070,460 1,064,130 1,057,790
Amount exceeding 3,500,000 yen The tax amount for 3,500,000 yen, plus an amount equal to 45% of the portion of the amount of salary or other wage for the month after deduction of social insurance premiums and similar that exceeds 3,500,000 yen
If the number of dependents and similar persons exceeds 7, the tax amount for 7 dependents and similar persons, less 1,580 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 1,580 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 month, 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 month 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 1,580 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), deduct, from the amount of the Resident's salary or other wage for the month, 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 month 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 1,580 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.別表第二（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 month after deduction of social insurance premiums and similar Column A Column B Number of dependents and similar persons 0 persons 1…
- 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三十二号ロ（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…
- Appended Table 4
…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（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…
- Appended Table 5
…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…
(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…