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2026年12月1日に（2か月後）

所得税法（しょとくぜいほう）

Income Tax Act

改正する法令

所得税法等の一部を改正する法律

改正後の全文（e-Gov）

同じ改正法令による改正

改正 9か所・削除 1か所・附則 14か所

変わる条文ごとに、改正前と改正後を一つにまとめています。削られる言葉には取り消し線、加わる言葉には色をつけています。法令は日本語の条文です。

第二条（定義）

改正後の条文の中で読む
  • 改正第二条第一項第三十二号

    勤労学生　次に掲げる者で、自己の勤労に基づいて得た事業所得、給与所得、退職所得又は雑所得（以下この号において「給与所得等」という。）を有するもののうち、合計所得金額が八十五九万円以下であり、かつ、合計所得金額のうち給与所得等以外の所得に係る部分の金額が十万円以下であるものをいう。

    Working student: a person as follows earning business income, salary income, retirement income, or miscellaneous income from the person's own work (hereinafter referred to as "salary income, etc." in this item), whose total income is 850890,000 yen or less, and whose total income other than the salary income, etc. is 100,000 yen or less:

  • 改正第二条第一項第三十三号

    同一生計配偶者　居住者の配偶者でその居住者と生計を一にするもの（第五十七条第一項（事業に専従する親族がある場合の必要経費の特例等）に規定する青色事業専従者に該当するもので同項に規定する給与の支払を受けるもの及び同条第三項に規定する事業専従者に該当するもの（第三十三号の四において「青色事業専従者等」という。）を除く。）のうち、合計所得金額が五十八六十二万円以下である者をいう。

    Spouse in the same household: the spouse of a Resident whose living expenses are paid from the same resources as the Resident (other than a spouse falling under the category of a relative employed only by a blue-return filer as prescribed in Article 57, paragraph (1) (Special Provisions on Necessary Expenses If Relatives Work Exclusively for a Resident) who receives a salary as prescribed in that paragraph, and other than a spouse falling under the category of a relative employed only by the Resident prescribed in paragraph (3) of that Article (referred to as a "relative employed only by a blue-return filer or similar person" in item (xxxiii)-4)) and whose total income is 580620,000 yen or less;

  • 改正第二条第一項第三十四号

    扶養親族　居住者の親族（その居住者の配偶者を除く。）並びに児童福祉法（昭和二十二年法律第百六十四号）第二十七条第一項第三号（都道府県の採るべき措置）の規定により同法第六条の四（定義）に規定する里親に委託された児童及び老人福祉法（昭和三十八年法律第百三十三号）第十一条第一項第三号（市町村の採るべき措置）の規定により同号に規定する養護受託者に委託された老人でその居住者と生計を一にするもの（第五十七条第一項に規定する青色事業専従者に該当するもので同項に規定する給与の支払を受けるもの及び同条第三項に規定する事業専従者に該当するもの（第三十四号の五において「青色事業専従者等」という。）を除く。）のうち、合計所得金額が五十八六十二万円以下である者をいう。

    Dependent: the relative of a Resident (other than the Resident's spouse), a child placed with a foster parent as prescribed in Article 6-4 (Definitions) of the Child Welfare Act (Act No. 164 of 1947) pursuant to Article 27, paragraph (1), item (iii) (Measures to Be Taken by Prefectures) of that Act, or an elderly person placed with a nursing care provider as prescribed in Article 11, paragraph (1), item (iii) (Measures to Be Taken by Municipalities) of the Act on Social Welfare for the Elderly (Act No. 133 of 1963) pursuant to that item, whose living expenses are paid from the same resources as the Resident (other than one falling under the category of a relative employed only by the blue-return filer as prescribed in Article 57, paragraph (1) who receives a salary as prescribed in that paragraph, and other than a person falling under the category of a relative employed only by the Resident as prescribed in paragraph (3) of that Article (referred to as a "relative employed only by a blue-return filer or similar person" in item (xxxiv)-5)) and whose total income is 580620,000 yen or less;

第二十八条（給与所得）

改正後の条文の中で読む
  • 改正第二十八条第三項第一号

    前項に規定する収入金額が百九三百六十万円以下である場合　六十五万円八万円と当該収入金額の百分の三十に相当する金額との合計額（当該合計額が六十九万円に満たない場合には、六十九万円）

    if the taxpayer's revenue as prescribed in the preceding paragraph is 1,9003,600,000 yen or less: 650the sum total of 80,000 yen plus 30% of the taxpayer's revenue (or 690,000 yen, if that sum total is less than 690,000 yen);

  • 改正第二十八条第三項第二号

    前項に規定する収入金額が百九三百六十万円を超え三六百六十万円以下である場合　六十五百十六万円と当該収入金額から百九三百六十万円を控除した金額の百分の三二十に相当する金額との合計額

    if the taxpayer's revenue as prescribed in the preceding paragraph is over 1,9003,600,000 yen but not more than 36,600,000 yen: the sum total of 650,1,160,000 yen plus 3020% of the difference arrived at when 1,9003,600,000 yen is deducted from the taxpayer's revenue;

  • 改正第二十八条第三項第三号

    前項に規定する収入金額が三六百六十万円を超え六百六八百五十万円以下である場合　百七十六万円と当該収入金額から三六百六十万円を控除した金額の百分の二十に相当する金額との合計額

    if the taxpayer's revenue as prescribed in the preceding paragraph is over 36,600,000 yen but not more than 6,6008,500,000 yen: the sum total of 1,160760,000 yen plus 2010% of the difference arrived at when 36,600,000 yen is deducted from the taxpayer's revenue;

  • 改正第二十八条第三項第四号

    前項に規定する収入金額が六百六八百五十万円を超え八百五十万円以下である場合　百七十六万円と当該収入金額から六百六十万円を控除した金額の百分の十に相当する金額との合計額九十五万円

    if the taxpayer's revenue as prescribed in the preceding paragraph is over 6,600,000 yen but not more than 8,500,000 yen: the sum total of 1,760,000 yen plus 10% of the difference arrived at when 6,6001,950,000 yen is deducted from the taxpayer's revenue;.

  • 削除第二十八条第三項第五号

    前項に規定する収入金額が八百五十万円を超える場合　百九十五万円

    if the taxpayer's revenue as prescribed in the preceding paragraph is over 8,500,000 yen: 1,950,000 yen.

第八十六条（基礎控除）

改正後の条文の中で読む
  • 改正第八十六条第一項第一号

    その居住者の合計所得金額が二千三百五十万円以下である場合　五十八六十二万円

    if the Resident's total income is 23,500,000 yen or less: 580620,000 yen;

別表第五

改正後の条文の中で読む
  • 改正別表第五

    （一）

    給与等の金額給与所得控除後の給与等の金額給与等の金額給与所得控除後の給与等の金額給与等の金額給与所得控除後の給与等の金額
    以上未満以上未満以上未満
    円円円円円円円円円
    ６５１，０００円未満６９１，０００円未満０２，０６０，０００２，１８４，０００２，０６４，０００２，１８８，０００１，３６２，０００１，４４８，８００２，２６０，０００２，３８４，０００２，２６４，０００２，３８８，０００１，５０２，０００１，５８８，８００
    ２，０６４，０００２，１８８，０００２，０６８，０００２，１９２，０００１，３６４，８００１，４５１，６００２，２６４，０００２，３８８，０００２，２６８，０００２，３９２，０００１，５０４，８００１，５９１，６００
    ２，０６８，０００２，１９２，０００２，０７２，０００２，１９６，０００１，３６７，６００１，４５４，４００２，２６８，０００２，３９２，０００２，２７２，０００２，３９６，０００１，５０７，６００１，５９４，４００
    ２，０７２，０００２，１９６，０００２，０７６，０００２，２００，０００１，３７０，４００１，４５７，２００２，２７２，０００２，３９６，０００２，２７６，０００２，４００，０００１，５１０，４００１，５９７，２００
    ２，０７６，０００２，２００，０００２，０８０，０００２，２０４，０００１，３７３，２００１，４６０，０００２，２７６，０００２，４００，０００２，２８０，０００２，４０４，０００１，５１３，２００１，６００，０００
    ６５１，０００６９１，０００１，９００，０００２，０２６，０００給与等の金額から６５０，０００円を控除した金額給与等の金額から６９０，０００円を控除した金額２，０８０，０００２，２０４，０００２，０８４，０００２，２０８，０００１，３７６，０００１，４６２，８００２，２８０，０００２，４０４，０００２，２８４，０００２，４０８，０００１，５１６，０００１，６０２，８００
    ２，０８４，０００２，２０８，０００２，０８８，０００２，２１２，０００１，３７８，８００１，４６５，６００２，２８４，０００２，４０８，０００２，２８８，０００２，４１２，０００１，５１８，８００１，６０５，６００
    ２，０８８，０００２，２１２，０００２，０９２，０００２，２１６，０００１，３８１，６００１，４６８，４００２，２８８，０００２，４１２，０００２，２９２，０００２，４１６，０００１，５２１，６００１，６０８，４００
    ２，０９２，０００２，２１６，０００２，０９６，０００２，２２０，０００１，３８４，４００１，４７１，２００２，２９２，０００２，４１６，０００２，２９６，０００２，４２０，０００１，５２４，４００１，６１１，２００
    ２，０９６，０００２，２２０，０００２，１００，０００２，２２４，０００１，３８７，２００１，４７４，０００２，２９６，０００２，４２０，０００２，３００，０００２，４２４，０００１，５２７，２００１，６１４，０００
    １，９００，０００２，０２６，０００１，９０４，０００２，０２８，０００１，２５０，０００１，３３６，０００２，１００，０００２，２２４，０００２，１０４，０００２，２２８，０００１，３９０，０００１，４７６，８００２，３００，０００２，４２４，０００２，３０４，０００２，４２８，０００１，５３０，０００１，６１６，８００
    １，９０４，０００２，０２８，０００１，９０８，０００２，０３２，０００１，２５２，８００１，３３８，０００２，１０４，０００２，２２８，０００２，１０８，０００２，２３２，０００１，３９２，８００１，４７９，６００２，３０４，０００２，４２８，０００２，３０８，０００２，４３２，０００１，５３２，８００１，６１９，６００
    １，９０８，０００２，０３２，０００１，９１２，０００２，０３６，０００１，２５５，６００１，３４２，０００２，１０８，０００２，２３２，０００２，１１２，０００２，２３６，０００１，３９５，６００１，４８２，４００２，３０８，０００２，４３２，０００２，３１２，０００２，４３６，０００１，５３５，６００１，６２２，４００
    １，９１２，０００１，９１６，０００１，２５８，４００２，１１２，０００２，１１６，０００１，３９８，４００２，３１２，０００２，３１６，０００１，５３８，４００
    １，９１６，０００１，９２０，０００１，２６１，２００２，１１６，０００２，１２０，０００１，４０１，２００２，３１６，０００２，３２０，０００１，５４１，２００
    １，９２０，０００１，９２４，０００１，２６４，０００２，１２０，０００２，１２４，０００１，４０４，０００２，３２０，０００２，３２４，０００１，５４４，０００
    １，９２４，０００１，９２８，０００１，２６６，８００２，１２４，０００２，１２８，０００１，４０６，８００２，３２４，０００２，３２８，０００１，５４６，８００
    １，９２８，０００１，９３２，０００１，２６９，６００２，１２８，０００２，１３２，０００１，４０９，６００２，３２８，０００２，３３２，０００１，５４９，６００
    １，９３２，０００１，９３６，０００１，２７２，４００２，１３２，０００２，１３６，０００１，４１２，４００２，３３２，０００２，３３６，０００１，５５２，４００
    １，９３６，０００１，９４０，０００１，２７５，２００２，１３６，０００２，１４０，０００１，４１５，２００２，３３６，０００２，３４０，０００１，５５５，２００
    １，９４０，０００１，９４４，０００１，２７８，０００２，１４０，０００２，１４４，０００１，４１８，０００２，３４０，０００２，３４４，０００１，５５８，０００
    １，９４４，０００１，９４８，０００１，２８０，８００２，１４４，０００２，１４８，０００１，４２０，８００２，３４４，０００２，３４８，０００１，５６０，８００
    １，９４８，０００１，９５２，０００１，２８３，６００２，１４８，０００２，１５２，０００１，４２３，６００２，３４８，０００２，３５２，０００１，５６３，６００
    １，９５２，０００１，９５６，０００１，２８６，４００２，１５２，０００２，１５６，０００１，４２６，４００２，３５２，０００２，３５６，０００１，５６６，４００
    １，９５６，０００１，９６０，０００１，２８９，２００２，１５６，０００２，１６０，０００１，４２９，２００２，３５６，０００２，３６０，０００１，５６９，２００
    １，９６０，０００１，９６４，０００１，２９２，０００２，１６０，０００２，１６４，０００１，４３２，０００２，３６０，０００２，３６４，０００１，５７２，０００
    １，９６４，０００１，９６８，０００１，２９４，８００２，１６４，０００２，１６８，０００１，４３４，８００２，３６４，０００２，３６８，０００１，５７４，８００
    １，９６８，０００１，９７２，０００１，２９７，６００２，１６８，０００２，１７２，０００１，４３７，６００２，３６８，０００２，３７２，０００１，５７７，６００
    １，９７２，０００１，９７６，０００１，３００，４００２，１７２，０００２，１７６，０００１，４４０，４００２，３７２，０００２，３７６，０００１，５８０，４００
    １，９７６，０００１，９８０，０００１，３０３，２００２，１７６，０００２，１８０，０００１，４４３，２００２，３７６，０００２，３８０，０００１，５８３，２００
    １，９８０，０００１，９８４，０００１，３０６，０００２，１８０，０００２，１８４，０００１，４４６，０００２，３８０，０００２，３８４，０００１，５８６，０００
    １，９８４，０００１，９８８，０００１，３０８，８００２，１８４，０００２，１８８，０００１，４４８，８００２，３８４，０００２，３８８，０００１，５８８，８００
    １，９８８，０００１，９９２，０００１，３１１，６００２，１８８，０００２，１９２，０００１，４５１，６００２，３８８，０００２，３９２，０００１，５９１，６００
    １，９９２，０００１，９９６，０００１，３１４，４００２，１９２，０００２，１９６，０００１，４５４，４００２，３９２，０００２，３９６，０００１，５９４，４００
    １，９９６，０００２，０００，０００１，３１７，２００２，１９６，０００２，２００，０００１，４５７，２００２，３９６，０００２，４００，０００１，５９７，２００
    ２，０００，０００２，００４，０００１，３２０，０００２，２００，０００２，２０４，０００１，４６０，０００２，４００，０００２，４０４，０００１，６００，０００
    ２，００４，０００２，００８，０００１，３２２，８００２，２０４，０００２，２０８，０００１，４６２，８００２，４０４，０００２，４０８，０００１，６０２，８００
    ２，００８，０００２，０１２，０００１，３２５，６００２，２０８，０００２，２１２，０００１，４６５，６００２，４０８，０００２，４１２，０００１，６０５，６００
    ２，０１２，０００２，０１６，０００１，３２８，４００２，２１２，０００２，２１６，０００１，４６８，４００２，４１２，０００２，４１６，０００１，６０８，４００
    ２，０１６，０００２，０２０，０００１，３３１，２００２，２１６，０００２，２２０，０００１，４７１，２００２，４１６，０００２，４２０，０００１，６１１，２００
    ２，０２０，０００２，０２４，０００１，３３４，０００２，２２０，０００２，２２４，０００１，４７４，０００２，４２０，０００２，４２４，０００１，６１４，０００
    ２，０２４，０００２，０２８，０００１，３３６，８００２，２２４，０００２，２２８，０００１，４７６，８００２，４２４，０００２，４２８，０００１，６１６，８００
    ２，０２８，０００２，０３２，０００１，３３９，６００２，２２８，０００２，２３２，０００１，４７９，６００２，４２８，０００２，４３２，０００１，６１９，６００
    ２，０３２，０００２，０３６，０００１，３４２，４００２，２３２，０００２，２３６，０００１，４８２，４００２，４３２，０００２，４３６，０００１，６２２，４００
    ２，０３６，０００２，０４０，０００１，３４５，２００２，２３６，０００２，２４０，０００１，４８５，２００２，４３６，０００２，４４０，０００１，６２５，２００
    ２，０４０，０００２，０４４，０００１，３４８，０００２，２４０，０００２，２４４，０００１，４８８，０００２，４４０，０００２，４４４，０００１，６２８，０００
    ２，０４４，０００２，０４８，０００１，３５０，８００２，２４４，０００２，２４８，０００１，４９０，８００２，４４４，０００２，４４８，０００１，６３０，８００
    ２，０４８，０００２，０５２，０００１，３５３，６００２，２４８，０００２，２５２，０００１，４９３，６００２，４４８，０００２，４５２，０００１，６３３，６００
    ２，０５２，０００２，０５６，０００１，３５６，４００２，２５２，０００２，２５６，０００１，４９６，４００２，４５２，０００２，４５６，０００１，６３６，４００
    ２，０５６，０００２，０６０，０００１，３５９，２００２，２５６，０００２，２６０，０００１，４９９，２００２，４５６，０００２，４６０，０００１，６３９，２００
    ２，０６０，０００２，０６４，０００１，３６２，０００２，２６０，０００２，２６４，０００１，５０２，０００２，４６０，０００２，４６４，０００１，６４２，０００
    ２，０６４，０００２，０６８，０００１，３６４，８００２，２６４，０００２，２６８，０００１，５０４，８００２，４６４，０００２，４６８，０００１，６４４，８００
    ２，０６８，０００２，０７２，０００１，３６７，６００２，２６８，０００２，２７２，０００１，５０７，６００２，４６８，０００２，４７２，０００１，６４７，６００
    ２，０７２，０００２，０７６，０００１，３７０，４００２，２７２，０００２，２７６，０００１，５１０，４００２，４７２，０００２，４７６，０００１，６５０，４００
    ２，０７６，０００２，０８０，０００１，３７３，２００２，２７６，０００２，２８０，０００１，５１３，２００２，４７６，０００２，４８０，０００１，６５３，２００
    ２，０８０，０００２，０８４，０００１，３７６，０００２，２８０，０００２，２８４，０００１，５１６，０００２，４８０，０００２，４８４，０００１，６５６，０００
    ２，０８４，０００２，０８８，０００１，３７８，８００２，２８４，０００２，２８８，０００１，５１８，８００２，４８４，０００２，４８８，０００１，６５８，８００
    ２，０８８，０００２，０９２，０００１，３８１，６００２，２８８，０００２，２９２，０００１，５２１，６００２，４８８，０００２，４９２，０００１，６６１，６００
    ２，０９２，０００２，０９６，０００１，３８４，４００２，２９２，０００２，２９６，０００１，５２４，４００２，４９２，０００２，４９６，０００１，６６４，４００
    ２，０９６，０００２，１００，０００１，３８７，２００２，２９６，０００２，３００，０００１，５２７，２００２，４９６，０００２，５００，０００１，６６７，２００
    ２，１００，０００２，１０４，０００１，３９０，０００２，３００，０００２，３０４，０００１，５３０，０００２，５００，０００２，５０４，０００１，６７０，０００
    ２，１０４，０００２，１０８，０００１，３９２，８００２，３０４，０００２，３０８，０００１，５３２，８００２，５０４，０００２，５０８，０００１，６７２，８００
    ２，１０８，０００２，１１２，０００１，３９５，６００２，３０８，０００２，３１２，０００１，５３５，６００２，５０８，０００２，５１２，０００１，６７５，６００
    ２，１１２，０００２，１１６，０００１，３９８，４００２，３１２，０００２，３１６，０００１，５３８，４００２，５１２，０００２，５１６，０００１，６７８，４００
    ２，１１６，０００２，１２０，０００１，４０１，２００２，３１６，０００２，３２０，０００１，５４１，２００２，５１６，０００２，５２０，０００１，６８１，２００
    ２，１２０，０００２，１２４，０００１，４０４，０００２，３２０，０００２，３２４，０００１，５４４，０００２，５２０，０００２，５２４，０００１，６８４，０００
    ２，１２４，０００２，１２８，０００１，４０６，８００２，３２４，０００２，３２８，０００１，５４６，８００２，５２４，０００２，５２８，０００１，６８６，８００
    ２，１２８，０００２，１３２，０００１，４０９，６００２，３２８，０００２，３３２，０００１，５４９，６００２，５２８，０００２，５３２，０００１，６８９，６００
    ２，１３２，０００２，１３６，０００１，４１２，４００２，３３２，０００２，３３６，０００１，５５２，４００２，５３２，０００２，５３６，０００１，６９２，４００
    ２，１３６，０００２，１４０，０００１，４１５，２００２，３３６，０００２，３４０，０００１，５５５，２００２，５３６，０００２，５４０，０００１，６９５，２００
    ２，１４０，０００２，１４４，０００１，４１８，０００２，３４０，０００２，３４４，０００１，５５８，０００２，５４０，０００２，５４４，０００１，６９８，０００
    ２，１４４，０００２，１４８，０００１，４２０，８００２，３４４，０００２，３４８，０００１，５６０，８００２，５４４，０００２，５４８，０００１，７００，８００
    ２，１４８，０００２，１５２，０００１，４２３，６００２，３４８，０００２，３５２，０００１，５６３，６００２，５４８，０００２，５５２，０００１，７０３，６００
    ２，１５２，０００２，１５６，０００１，４２６，４００２，３５２，０００２，３５６，０００１，５６６，４００２，５５２，０００２，５５６，０００１，７０６，４００
    ２，１５６，０００２，１６０，０００１，４２９，２００２，３５６，０００２，３６０，０００１，５６９，２００２，５５６，０００２，５６０，０００１，７０９，２００
    ２，１６０，０００２，１６４，０００１，４３２，０００２，３６０，０００２，３６４，０００１，５７２，０００２，５６０，０００２，５６４，０００１，７１２，０００
    ２，１６４，０００２，１６８，０００１，４３４，８００２，３６４，０００２，３６８，０００１，５７４，８００２，５６４，０００２，５６８，０００１，７１４，８００
    ２，１６８，０００２，１７２，０００１，４３７，６００２，３６８，０００２，３７２，０００１，５７７，６００２，５６８，０００２，５７２，０００１，７１７，６００
    ２，１７２，０００２，１７６，０００１，４４０，４００２，３７２，０００２，３７６，０００１，５８０，４００２，５７２，０００２，５７６，０００１，７２０，４００
    ２，１７６，０００２，１８０，０００１，４４３，２００２，３７６，０００２，３８０，０００１，５８３，２００２，５７６，０００２，５８０，０００１，７２３，２００
    ２，１８０，０００２，１８４，０００１，４４６，０００２，３８０，０００２，３８４，０００１，５８６，０００２，５８０，０００２，５８４，０００１，７２６，０００

    （二）

    給与等の金額給与所得控除後の給与等の金額給与等の金額給与所得控除後の給与等の金額給与等の金額給与所得控除後の給与等の金額
    以上未満以上未満以上未満
    円円円円円円円円円
    ２，４６０，０００２，４６４，０００１，６４２，０００２，６６０，０００２，６６４，０００１，７８２，０００２，８６０，０００２，８６４，０００１，９２２，０００
    ２，４６４，０００２，４６８，０００１，６４４，８００２，６６４，０００２，６６８，０００１，７８４，８００２，８６４，０００２，８６８，０００１，９２４，８００
    ２，４６８，０００２，４７２，０００１，６４７，６００２，６６８，０００２，６７２，０００１，７８７，６００２，８６８，０００２，８７２，０００１，９２７，６００
    ２，４７２，０００２，４７６，０００１，６５０，４００２，６７２，０００２，６７６，０００１，７９０，４００２，８７２，０００２，８７６，０００１，９３０，４００
    ２，４７６，０００２，４８０，０００１，６５３，２００２，６７６，０００２，６８０，０００１，７９３，２００２，８７６，０００２，８８０，０００１，９３３，２００
    ２，４８０，０００２，４８４，０００１，６５６，０００２，６８０，０００２，６８４，０００１，７９６，０００２，８８０，０００２，８８４，０００１，９３６，０００
    ２，４８４，０００２，４８８，０００１，６５８，８００２，６８４，０００２，６８８，０００１，７９８，８００２，８８４，０００２，８８８，０００１，９３８，８００
    ２，４８８，０００２，４９２，０００１，６６１，６００２，６８８，０００２，６９２，０００１，８０１，６００２，８８８，０００２，８９２，０００１，９４１，６００
    ２，４９２，０００２，４９６，０００１，６６４，４００２，６９２，０００２，６９６，０００１，８０４，４００２，８９２，０００２，８９６，０００１，９４４，４００
    ２，４９６，０００２，５００，０００１，６６７，２００２，６９６，０００２，７００，０００１，８０７，２００２，８９６，０００２，９００，０００１，９４７，２００
    ２，５００，０００２，５０４，０００１，６７０，０００２，７００，０００２，７０４，０００１，８１０，０００２，９００，０００２，９０４，０００１，９５０，０００
    ２，５０４，０００２，５０８，０００１，６７２，８００２，７０４，０００２，７０８，０００１，８１２，８００２，９０４，０００２，９０８，０００１，９５２，８００
    ２，５０８，０００２，５１２，０００１，６７５，６００２，７０８，０００２，７１２，０００１，８１５，６００２，９０８，０００２，９１２，０００１，９５５，６００
    ２，５１２，０００２，５１６，０００１，６７８，４００２，７１２，０００２，７１６，０００１，８１８，４００２，９１２，０００２，９１６，０００１，９５８，４００
    ２，５１６，０００２，５２０，０００１，６８１，２００２，７１６，０００２，７２０，０００１，８２１，２００２，９１６，０００２，９２０，０００１，９６１，２００
    ２，５２０，０００２，５２４，０００１，６８４，０００２，７２０，０００２，７２４，０００１，８２４，０００２，９２０，０００２，９２４，０００１，９６４，０００
    ２，５２４，０００２，５２８，０００１，６８６，８００２，７２４，０００２，７２８，０００１，８２６，８００２，９２４，０００２，９２８，０００１，９６６，８００
    ２，５２８，０００２，５３２，０００１，６８９，６００２，７２８，０００２，７３２，０００１，８２９，６００２，９２８，０００２，９３２，０００１，９６９，６００
    ２，５３２，０００２，５３６，０００１，６９２，４００２，７３２，０００２，７３６，０００１，８３２，４００２，９３２，０００２，９３６，０００１，９７２，４００
    ２，５３６，０００２，５４０，０００１，６９５，２００２，７３６，０００２，７４０，０００１，８３５，２００２，９３６，０００２，９４０，０００１，９７５，２００
    ２，５４０，０００２，５４４，０００１，６９８，０００２，７４０，０００２，７４４，０００１，８３８，０００２，９４０，０００２，９４４，０００１，９７８，０００
    ２，５４４，０００２，５４８，０００１，７００，８００２，７４４，０００２，７４８，０００１，８４０，８００２，９４４，０００２，９４８，０００１，９８０，８００
    ２，５４８，０００２，５５２，０００１，７０３，６００２，７４８，０００２，７５２，０００１，８４３，６００２，９４８，０００２，９５２，０００１，９８３，６００
    ２，５５２，０００２，５５６，０００１，７０６，４００２，７５２，０００２，７５６，０００１，８４６，４００２，９５２，０００２，９５６，０００１，９８６，４００
    ２，５５６，０００２，５６０，０００１，７０９，２００２，７５６，０００２，７６０，０００１，８４９，２００２，９５６，０００２，９６０，０００１，９８９，２００
    ２，５６０，０００２，５６４，０００１，７１２，０００２，７６０，０００２，７６４，０００１，８５２，０００２，９６０，０００２，９６４，０００１，９９２，０００
    ２，５６４，０００２，５６８，０００１，７１４，８００２，７６４，０００２，７６８，０００１，８５４，８００２，９６４，０００２，９６８，０００１，９９４，８００
    ２，５６８，０００２，５７２，０００１，７１７，６００２，７６８，０００２，７７２，０００１，８５７，６００２，９６８，０００２，９７２，０００１，９９７，６００
    ２，５７２，０００２，５７６，０００１，７２０，４００２，７７２，０００２，７７６，０００１，８６０，４００２，９７２，０００２，９７６，０００２，０００，４００
    ２，５７６，０００２，５８０，０００１，７２３，２００２，７７６，０００２，７８０，０００１，８６３，２００２，９７６，０００２，９８０，０００２，００３，２００
    ２，５８０，０００２，５８４，０００１，７２６，０００２，７８０，０００２，７８４，０００１，８６６，０００２，９８０，０００２，９８４，０００２，００６，０００
    ２，５８４，０００２，５８８，０００１，７２８，８００２，７８４，０００２，７８８，０００１，８６８，８００２，９８４，０００２，９８８，０００２，００８，８００
    ２，５８８，０００２，５９２，０００１，７３１，６００２，７８８，０００２，７９２，０００１，８７１，６００２，９８８，０００２，９９２，０００２，０１１，６００
    ２，５９２，０００２，５９６，０００１，７３４，４００２，７９２，０００２，７９６，０００１，８７４，４００２，９９２，０００２，９９６，０００２，０１４，４００
    ２，５９６，０００２，６００，０００１，７３７，２００２，７９６，０００２，８００，０００１，８７７，２００２，９９６，０００３，０００，０００２，０１７，２００
    ２，６００，０００２，６０４，０００１，７４０，０００２，８００，０００２，８０４，０００１，８８０，０００３，０００，０００３，００４，０００２，０２０，０００
    ２，６０４，０００２，６０８，０００１，７４２，８００２，８０４，０００２，８０８，０００１，８８２，８００３，００４，０００３，００８，０００２，０２２，８００
    ２，６０８，０００２，６１２，０００１，７４５，６００２，８０８，０００２，８１２，０００１，８８５，６００３，００８，０００３，０１２，０００２，０２５，６００
    ２，６１２，０００２，６１６，０００１，７４８，４００２，８１２，０００２，８１６，０００１，８８８，４００３，０１２，０００３，０１６，０００２，０２８，４００
    ２，６１６，０００２，６２０，０００１，７５１，２００２，８１６，０００２，８２０，０００１，８９１，２００３，０１６，０００３，０２０，０００２，０３１，２００
    ２，６２０，０００２，６２４，０００１，７５４，０００２，８２０，０００２，８２４，０００１，８９４，０００３，０２０，０００３，０２４，０００２，０３４，０００
    ２，６２４，０００２，６２８，０００１，７５６，８００２，８２４，０００２，８２８，０００１，８９６，８００３，０２４，０００３，０２８，０００２，０３６，８００
    ２，６２８，０００２，６３２，０００１，７５９，６００２，８２８，０００２，８３２，０００１，８９９，６００３，０２８，０００３，０３２，０００２，０３９，６００
    ２，６３２，０００２，６３６，０００１，７６２，４００２，８３２，０００２，８３６，０００１，９０２，４００３，０３２，０００３，０３６，０００２，０４２，４００
    ２，６３６，０００２，６４０，０００１，７６５，２００２，８３６，０００２，８４０，０００１，９０５，２００３，０３６，０００３，０４０，０００２，０４５，２００
    ２，６４０，０００２，６４４，０００１，７６８，０００２，８４０，０００２，８４４，０００１，９０８，０００３，０４０，０００３，０４４，０００２，０４８，０００
    ２，６４４，０００２，６４８，０００１，７７０，８００２，８４４，０００２，８４８，０００１，９１０，８００３，０４４，０００３，０４８，０００２，０５０，８００
    ２，６４８，０００２，６５２，０００１，７７３，６００２，８４８，０００２，８５２，０００１，９１３，６００３，０４８，０００３，０５２，０００２，０５３，６００
    ２，６５２，０００２，６５６，０００１，７７６，４００２，８５２，０００２，８５６，０００１，９１６，４００３，０５２，０００３，０５６，０００２，０５６，４００
    ２，６５６，０００２，６６０，０００１，７７９，２００２，８５６，０００２，８６０，０００１，９１９，２００３，０５６，０００３，０６０，０００２，０５９，２００
    ２，６６０，０００２，６６４，０００１，７８２，０００２，８６０，０００２，８６４，０００１，９２２，０００３，０６０，０００３，０６４，０００２，０６２，０００
    ２，６６４，０００２，６６８，０００１，７８４，８００２，８６４，０００２，８６８，０００１，９２４，８００３，０６４，０００３，０６８，０００２，０６４，８００
    ２，６６８，０００２，６７２，０００１，７８７，６００２，８６８，０００２，８７２，０００１，９２７，６００３，０６８，０００３，０７２，０００２，０６７，６００
    ２，６７２，０００２，６７６，０００１，７９０，４００２，８７２，０００２，８７６，０００１，９３０，４００３，０７２，０００３，０７６，０００２，０７０，４００
    ２，６７６，０００２，６８０，０００１，７９３，２００２，８７６，０００２，８８０，０００１，９３３，２００３，０７６，０００３，０８０，０００２，０７３，２００
    ２，６８０，０００２，６８４，０００１，７９６，０００２，８８０，０００２，８８４，０００１，９３６，０００３，０８０，０００３，０８４，０００２，０７６，０００
    ２，６８４，０００２，６８８，０００１，７９８，８００２，８８４，０００２，８８８，０００１，９３８，８００３，０８４，０００３，０８８，０００２，０７８，８００
    ２，６８８，０００２，６９２，０００１，８０１，６００２，８８８，０００２，８９２，０００１，９４１，６００３，０８８，０００３，０９２，０００２，０８１，６００
    ２，６９２，０００２，６９６，０００１，８０４，４００２，８９２，０００２，８９６，０００１，９４４，４００３，０９２，０００３，０９６，０００２，０８４，４００
    ２，６９６，０００２，７００，０００１，８０７，２００２，８９６，０００２，９００，０００１，９４７，２００３，０９６，０００３，１００，０００２，０８７，２００
    ２，７００，０００２，７０４，０００１，８１０，０００２，９００，０００２，９０４，０００１，９５０，０００３，１００，０００３，１０４，０００２，０９０，０００
    ２，７０４，０００２，７０８，０００１，８１２，８００２，９０４，０００２，９０８，０００１，９５２，８００３，１０４，０００３，１０８，０００２，０９２，８００
    ２，７０８，０００２，７１２，０００１，８１５，６００２，９０８，０００２，９１２，０００１，９５５，６００３，１０８，０００３，１１２，０００２，０９５，６００
    ２，７１２，０００２，７１６，０００１，８１８，４００２，９１２，０００２，９１６，０００１，９５８，４００３，１１２，０００３，１１６，０００２，０９８，４００
    ２，７１６，０００２，７２０，０００１，８２１，２００２，９１６，０００２，９２０，０００１，９６１，２００３，１１６，０００３，１２０，０００２，１０１，２００
    ２，７２０，０００２，７２４，０００１，８２４，０００２，９２０，０００２，９２４，０００１，９６４，０００３，１２０，０００３，１２４，０００２，１０４，０００
    ２，７２４，０００２，７２８，０００１，８２６，８００２，９２４，０００２，９２８，０００１，９６６，８００３，１２４，０００３，１２８，０００２，１０６，８００
    ２，７２８，０００２，７３２，０００１，８２９，６００２，９２８，０００２，９３２，０００１，９６９，６００３，１２８，０００３，１３２，０００２，１０９，６００
    ２，７３２，０００２，７３６，０００１，８３２，４００２，９３２，０００２，９３６，０００１，９７２，４００３，１３２，０００３，１３６，０００２，１１２，４００
    ２，７３６，０００２，７４０，０００１，８３５，２００２，９３６，０００２，９４０，０００１，９７５，２００３，１３６，０００３，１４０，０００２，１１５，２００
    ２，７４０，０００２，７４４，０００１，８３８，０００２，９４０，０００２，９４４，０００１，９７８，０００３，１４０，０００３，１４４，０００２，１１８，０００
    ２，７４４，０００２，７４８，０００１，８４０，８００２，９４４，０００２，９４８，０００１，９８０，８００３，１４４，０００３，１４８，０００２，１２０，８００
    ２，７４８，０００２，７５２，０００１，８４３，６００２，９４８，０００２，９５２，０００１，９８３，６００３，１４８，０００３，１５２，０００２，１２３，６００
    ２，７５２，０００２，７５６，０００１，８４６，４００２，９５２，０００２，９５６，０００１，９８６，４００３，１５２，０００３，１５６，０００２，１２６，４００
    ２，７５６，０００２，７６０，０００１，８４９，２００２，９５６，０００２，９６０，０００１，９８９，２００３，１５６，０００３，１６０，０００２，１２９，２００
    ２，７６０，０００２，７６４，０００１，８５２，０００２，９６０，０００２，９６４，０００１，９９２，０００３，１６０，０００３，１６４，０００２，１３２，０００
    ２，７６４，０００２，７６８，０００１，８５４，８００２，９６４，０００２，９６８，０００１，９９４，８００３，１６４，０００３，１６８，０００２，１３４，８００
    ２，７６８，０００２，７７２，０００１，８５７，６００２，９６８，０００２，９７２，０００１，９９７，６００３，１６８，０００３，１７２，０００２，１３７，６００
    ２，７７２，０００２，７７６，０００１，８６０，４００２，９７２，０００２，９７６，０００２，０００，４００３，１７２，０００３，１７６，０００２，１４０，４００
    ２，７７６，０００２，７８０，０００１，８６３，２００２，９７６，０００２，９８０，０００２，００３，２００３，１７６，０００３，１８０，０００２，１４３，２００
    ２，７８０，０００２，７８４，０００１，８６６，０００２，９８０，０００２，９８４，０００２，００６，０００３，１８０，０００３，１８４，０００２，１４６，０００

    （三）

    給与等の金額給与所得控除後の給与等の金額給与等の金額給与所得控除後の給与等の金額給与等の金額給与所得控除後の給与等の金額
    以上未満以上未満以上未満
    円円円円円円円円円
    ３，０６０，０００３，０６４，０００２，０６２，０００３，２６０，０００３，２６４，０００２，２０２，０００３，４６０，０００３，４６４，０００２，３４２，０００
    ３，０６４，０００３，０６８，０００２，０６４，８００３，２６４，０００３，２６８，０００２，２０４，８００３，４６４，０００３，４６８，０００２，３４４，８００
    ３，０６８，０００３，０７２，０００２，０６７，６００３，２６８，０００３，２７２，０００２，２０７，６００３，４６８，０００３，４７２，０００２，３４７，６００
    ３，０７２，０００３，０７６，０００２，０７０，４００３，２７２，０００３，２７６，０００２，２１０，４００３，４７２，０００３，４７６，０００２，３５０，４００
    ３，０７６，０００３，０８０，０００２，０７３，２００３，２７６，０００３，２８０，０００２，２１３，２００３，４７６，０００３，４８０，０００２，３５３，２００
    ３，０８０，０００３，０８４，０００２，０７６，０００３，２８０，０００３，２８４，０００２，２１６，０００３，４８０，０００３，４８４，０００２，３５６，０００
    ３，０８４，０００３，０８８，０００２，０７８，８００３，２８４，０００３，２８８，０００２，２１８，８００３，４８４，０００３，４８８，０００２，３５８，８００
    ３，０８８，０００３，０９２，０００２，０８１，６００３，２８８，０００３，２９２，０００２，２２１，６００３，４８８，０００３，４９２，０００２，３６１，６００
    ３，０９２，０００３，０９６，０００２，０８４，４００３，２９２，０００３，２９６，０００２，２２４，４００３，４９２，０００３，４９６，０００２，３６４，４００
    ３，０９６，０００３，１００，０００２，０８７，２００３，２９６，０００３，３００，０００２，２２７，２００３，４９６，０００３，５００，０００２，３６７，２００
    ３，１００，０００３，１０４，０００２，０９０，０００３，３００，０００３，３０４，０００２，２３０，０００３，５００，０００３，５０４，０００２，３７０，０００
    ３，１０４，０００３，１０８，０００２，０９２，８００３，３０４，０００３，３０８，０００２，２３２，８００３，５０４，０００３，５０８，０００２，３７２，８００
    ３，１０８，０００３，１１２，０００２，０９５，６００３，３０８，０００３，３１２，０００２，２３５，６００３，５０８，０００３，５１２，０００２，３７５，６００
    ３，１１２，０００３，１１６，０００２，０９８，４００３，３１２，０００３，３１６，０００２，２３８，４００３，５１２，０００３，５１６，０００２，３７８，４００
    ３，１１６，０００３，１２０，０００２，１０１，２００３，３１６，０００３，３２０，０００２，２４１，２００３，５１６，０００３，５２０，０００２，３８１，２００
    ３，１２０，０００３，１２４，０００２，１０４，０００３，３２０，０００３，３２４，０００２，２４４，０００３，５２０，０００３，５２４，０００２，３８４，０００
    ３，１２４，０００３，１２８，０００２，１０６，８００３，３２４，０００３，３２８，０００２，２４６，８００３，５２４，０００３，５２８，０００２，３８６，８００
    ３，１２８，０００３，１３２，０００２，１０９，６００３，３２８，０００３，３３２，０００２，２４９，６００３，５２８，０００３，５３２，０００２，３８９，６００
    ３，１３２，０００３，１３６，０００２，１１２，４００３，３３２，０００３，３３６，０００２，２５２，４００３，５３２，０００３，５３６，０００２，３９２，４００
    ３，１３６，０００３，１４０，０００２，１１５，２００３，３３６，０００３，３４０，０００２，２５５，２００３，５３６，０００３，５４０，０００２，３９５，２００
    ３，１４０，０００３，１４４，０００２，１１８，０００３，３４０，０００３，３４４，０００２，２５８，０００３，５４０，０００３，５４４，０００２，３９８，０００
    ３，１４４，０００３，１４８，０００２，１２０，８００３，３４４，０００３，３４８，０００２，２６０，８００３，５４４，０００３，５４８，０００２，４００，８００
    ３，１４８，０００３，１５２，０００２，１２３，６００３，３４８，０００３，３５２，０００２，２６３，６００３，５４８，０００３，５５２，０００２，４０３，６００
    ３，１５２，０００３，１５６，０００２，１２６，４００３，３５２，０００３，３５６，０００２，２６６，４００３，５５２，０００３，５５６，０００２，４０６，４００
    ３，１５６，０００３，１６０，０００２，１２９，２００３，３５６，０００３，３６０，０００２，２６９，２００３，５５６，０００３，５６０，０００２，４０９，２００
    ３，１６０，０００３，１６４，０００２，１３２，０００３，３６０，０００３，３６４，０００２，２７２，０００３，５６０，０００３，５６４，０００２，４１２，０００
    ３，１６４，０００３，１６８，０００２，１３４，８００３，３６４，０００３，３６８，０００２，２７４，８００３，５６４，０００３，５６８，０００２，４１４，８００
    ３，１６８，０００３，１７２，０００２，１３７，６００３，３６８，０００３，３７２，０００２，２７７，６００３，５６８，０００３，５７２，０００２，４１７，６００
    ３，１７２，０００３，１７６，０００２，１４０，４００３，３７２，０００３，３７６，０００２，２８０，４００３，５７２，０００３，５７６，０００２，４２０，４００
    ３，１７６，０００３，１８０，０００２，１４３，２００３，３７６，０００３，３８０，０００２，２８３，２００３，５７６，０００３，５８０，０００２，４２３，２００
    ３，１８０，０００３，１８４，０００２，１４６，０００３，３８０，０００３，３８４，０００２，２８６，０００３，５８０，０００３，５８４，０００２，４２６，０００
    ３，１８４，０００３，１８８，０００２，１４８，８００３，３８４，０００３，３８８，０００２，２８８，８００３，５８４，０００３，５８８，０００２，４２８，８００
    ３，１８８，０００３，１９２，０００２，１５１，６００３，３８８，０００３，３９２，０００２，２９１，６００３，５８８，０００３，５９２，０００２，４３１，６００
    ３，１９２，０００３，１９６，０００２，１５４，４００３，３９２，０００３，３９６，０００２，２９４，４００３，５９２，０００３，５９６，０００２，４３４，４００
    ３，１９６，０００３，２００，０００２，１５７，２００３，３９６，０００３，４００，０００２，２９７，２００３，５９６，０００３，６００，０００２，４３７，２００
    ３，２００，０００３，２０４，０００２，１６０，０００３，４００，０００３，４０４，０００２，３００，０００３，６００，０００３，６０４，０００２，４４０，０００
    ３，２０４，０００３，２０８，０００２，１６２，８００３，４０４，０００３，４０８，０００２，３０２，８００３，６０４，０００３，６０８，０００２，４４３，２００
    ３，２０８，０００３，２１２，０００２，１６５，６００３，４０８，０００３，４１２，０００２，３０５，６００３，６０８，０００３，６１２，０００２，４４６，４００
    ３，２１２，０００３，２１６，０００２，１６８，４００３，４１２，０００３，４１６，０００２，３０８，４００３，６１２，０００３，６１６，０００２，４４９，６００
    ３，２１６，０００３，２２０，０００２，１７１，２００３，４１６，０００３，４２０，０００２，３１１，２００３，６１６，０００３，６２０，０００２，４５２，８００
    ３，２２０，０００３，２２４，０００２，１７４，０００３，４２０，０００３，４２４，０００２，３１４，０００３，６２０，０００３，６２４，０００２，４５６，０００
    ３，２２４，０００３，２２８，０００２，１７６，８００３，４２４，０００３，４２８，０００２，３１６，８００３，６２４，０００３，６２８，０００２，４５９，２００
    ３，２２８，０００３，２３２，０００２，１７９，６００３，４２８，０００３，４３２，０００２，３１９，６００３，６２８，０００３，６３２，０００２，４６２，４００
    ３，２３２，０００３，２３６，０００２，１８２，４００３，４３２，０００３，４３６，０００２，３２２，４００３，６３２，０００３，６３６，０００２，４６５，６００
    ３，２３６，０００３，２４０，０００２，１８５，２００３，４３６，０００３，４４０，０００２，３２５，２００３，６３６，０００３，６４０，０００２，４６８，８００
    ３，２４０，０００３，２４４，０００２，１８８，０００３，４４０，０００３，４４４，０００２，３２８，０００３，６４０，０００３，６４４，０００２，４７２，０００
    ３，２４４，０００３，２４８，０００２，１９０，８００３，４４４，０００３，４４８，０００２，３３０，８００３，６４４，０００３，６４８，０００２，４７５，２００
    ３，２４８，０００３，２５２，０００２，１９３，６００３，４４８，０００３，４５２，０００２，３３３，６００３，６４８，０００３，６５２，０００２，４７８，４００
    ３，２５２，０００３，２５６，０００２，１９６，４００３，４５２，０００３，４５６，０００２，３３６，４００３，６５２，０００３，６５６，０００２，４８１，６００
    ３，２５６，０００３，２６０，０００２，１９９，２００３，４５６，０００３，４６０，０００２，３３９，２００３，６５６，０００３，６６０，０００２，４８４，８００
    ３，２６０，０００３，２６４，０００２，２０２，０００３，４６０，０００３，４６４，０００２，３４２，０００３，６６０，０００３，６６４，０００２，４８８，０００
    ３，２６４，０００３，２６８，０００２，２０４，８００３，４６４，０００３，４６８，０００２，３４４，８００３，６６４，０００３，６６８，０００２，４９１，２００
    ３，２６８，０００３，２７２，０００２，２０７，６００３，４６８，０００３，４７２，０００２，３４７，６００３，６６８，０００３，６７２，０００２，４９４，４００
    ３，２７２，０００３，２７６，０００２，２１０，４００３，４７２，０００３，４７６，０００２，３５０，４００３，６７２，０００３，６７６，０００２，４９７，６００
    ３，２７６，０００３，２８０，０００２，２１３，２００３，４７６，０００３，４８０，０００２，３５３，２００３，６７６，０００３，６８０，０００２，５００，８００
    ３，２８０，０００３，２８４，０００２，２１６，０００３，４８０，０００３，４８４，０００２，３５６，０００３，６８０，０００３，６８４，０００２，５０４，０００
    ３，２８４，０００３，２８８，０００２，２１８，８００３，４８４，０００３，４８８，０００２，３５８，８００３，６８４，０００３，６８８，０００２，５０７，２００
    ３，２８８，０００３，２９２，０００２，２２１，６００３，４８８，０００３，４９２，０００２，３６１，６００３，６８８，０００３，６９２，０００２，５１０，４００
    ３，２９２，０００３，２９６，０００２，２２４，４００３，４９２，０００３，４９６，０００２，３６４，４００３，６９２，０００３，６９６，０００２，５１３，６００
    ３，２９６，０００３，３００，０００２，２２７，２００３，４９６，０００３，５００，０００２，３６７，２００３，６９６，０００３，７００，０００２，５１６，８００
    ３，３００，０００３，３０４，０００２，２３０，０００３，５００，０００３，５０４，０００２，３７０，０００３，７００，０００３，７０４，０００２，５２０，０００
    ３，３０４，０００３，３０８，０００２，２３２，８００３，５０４，０００３，５０８，０００２，３７２，８００３，７０４，０００３，７０８，０００２，５２３，２００
    ３，３０８，０００３，３１２，０００２，２３５，６００３，５０８，０００３，５１２，０００２，３７５，６００３，７０８，０００３，７１２，０００２，５２６，４００
    ３，３１２，０００３，３１６，０００２，２３８，４００３，５１２，０００３，５１６，０００２，３７８，４００３，７１２，０００３，７１６，０００２，５２９，６００
    ３，３１６，０００３，３２０，０００２，２４１，２００３，５１６，０００３，５２０，０００２，３８１，２００３，７１６，０００３，７２０，０００２，５３２，８００
    ３，３２０，０００３，３２４，０００２，２４４，０００３，５２０，０００３，５２４，０００２，３８４，０００３，７２０，０００３，７２４，０００２，５３６，０００
    ３，３２４，０００３，３２８，０００２，２４６，８００３，５２４，０００３，５２８，０００２，３８６，８００３，７２４，０００３，７２８，０００２，５３９，２００
    ３，３２８，０００３，３３２，０００２，２４９，６００３，５２８，０００３，５３２，０００２，３８９，６００３，７２８，０００３，７３２，０００２，５４２，４００
    ３，３３２，０００３，３３６，０００２，２５２，４００３，５３２，０００３，５３６，０００２，３９２，４００３，７３２，０００３，７３６，０００２，５４５，６００
    ３，３３６，０００３，３４０，０００２，２５５，２００３，５３６，０００３，５４０，０００２，３９５，２００３，７３６，０００３，７４０，０００２，５４８，８００
    ３，３４０，０００３，３４４，０００２，２５８，０００３，５４０，０００３，５４４，０００２，３９８，０００３，７４０，０００３，７４４，０００２，５５２，０００
    ３，３４４，０００３，３４８，０００２，２６０，８００３，５４４，０００３，５４８，０００２，４００，８００３，７４４，０００３，７４８，０００２，５５５，２００
    ３，３４８，０００３，３５２，０００２，２６３，６００３，５４８，０００３，５５２，０００２，４０３，６００３，７４８，０００３，７５２，０００２，５５８，４００
    ３，３５２，０００３，３５６，０００２，２６６，４００３，５５２，０００３，５５６，０００２，４０６，４００３，７５２，０００３，７５６，０００２，５６１，６００
    ３，３５６，０００３，３６０，０００２，２６９，２００３，５５６，０００３，５６０，０００２，４０９，２００３，７５６，０００３，７６０，０００２，５６４，８００
    ３，３６０，０００３，３６４，０００２，２７２，０００３，５６０，０００３，５６４，０００２，４１２，０００３，７６０，０００３，７６４，０００２，５６８，０００
    ３，３６４，０００３，３６８，０００２，２７４，８００３，５６４，０００３，５６８，０００２，４１４，８００３，７６４，０００３，７６８，０００２，５７１，２００
    ３，３６８，０００３，３７２，０００２，２７７，６００３，５６８，０００３，５７２，０００２，４１７，６００３，７６８，０００３，７７２，０００２，５７４，４００
    ３，３７２，０００３，３７６，０００２，２８０，４００３，５７２，０００３，５７６，０００２，４２０，４００３，７７２，０００３，７７６，０００２，５７７，６００
    ３，３７６，０００３，３８０，０００２，２８３，２００３，５７６，０００３，５８０，０００２，４２３，２００３，７７６，０００３，７８０，０００２，５８０，８００
    ３，３８０，０００３，３８４，０００２，２８６，０００３，５８０，０００３，５８４，０００２，４２６，０００３，７８０，０００３，７８４，０００２，５８４，０００

    （四）

    給与等の金額給与所得控除後の給与等の金額給与等の金額給与所得控除後の給与等の金額給与等の金額給与所得控除後の給与等の金額
    以上未満以上未満以上未満
    円円円円円円円円円
    ３，６６０，０００３，６６４，０００２，４８８，０００３，８６０，０００３，８６４，０００２，６４８，０００４，０６０，０００４，０６４，０００２，８０８，０００
    ３，６６４，０００３，６６８，０００２，４９１，２００３，８６４，０００３，８６８，０００２，６５１，２００４，０６４，０００４，０６８，０００２，８１１，２００
    ３，６６８，０００３，６７２，０００２，４９４，４００３，８６８，０００３，８７２，０００２，６５４，４００４，０６８，０００４，０７２，０００２，８１４，４００
    ３，６７２，０００３，６７６，０００２，４９７，６００３，８７２，０００３，８７６，０００２，６５７，６００４，０７２，０００４，０７６，０００２，８１７，６００
    ３，６７６，０００３，６８０，０００２，５００，８００３，８７６，０００３，８８０，０００２，６６０，８００４，０７６，０００４，０８０，０００２，８２０，８００
    ３，６８０，０００３，６８４，０００２，５０４，０００３，８８０，０００３，８８４，０００２，６６４，０００４，０８０，０００４，０８４，０００２，８２４，０００
    ３，６８４，０００３，６８８，０００２，５０７，２００３，８８４，０００３，８８８，０００２，６６７，２００４，０８４，０００４，０８８，０００２，８２７，２００
    ３，６８８，０００３，６９２，０００２，５１０，４００３，８８８，０００３，８９２，０００２，６７０，４００４，０８８，０００４，０９２，０００２，８３０，４００
    ３，６９２，０００３，６９６，０００２，５１３，６００３，８９２，０００３，８９６，０００２，６７３，６００４，０９２，０００４，０９６，０００２，８３３，６００
    ３，６９６，０００３，７００，０００２，５１６，８００３，８９６，０００３，９００，０００２，６７６，８００４，０９６，０００４，１００，０００２，８３６，８００
    ３，７００，０００３，７０４，０００２，５２０，０００３，９００，０００３，９０４，０００２，６８０，０００４，１００，０００４，１０４，０００２，８４０，０００
    ３，７０４，０００３，７０８，０００２，５２３，２００３，９０４，０００３，９０８，０００２，６８３，２００４，１０４，０００４，１０８，０００２，８４３，２００
    ３，７０８，０００３，７１２，０００２，５２６，４００３，９０８，０００３，９１２，０００２，６８６，４００４，１０８，０００４，１１２，０００２，８４６，４００
    ３，７１２，０００３，７１６，０００２，５２９，６００３，９１２，０００３，９１６，０００２，６８９，６００４，１１２，０００４，１１６，０００２，８４９，６００
    ３，７１６，０００３，７２０，０００２，５３２，８００３，９１６，０００３，９２０，０００２，６９２，８００４，１１６，０００４，１２０，０００２，８５２，８００
    ３，７２０，０００３，７２４，０００２，５３６，０００３，９２０，０００３，９２４，０００２，６９６，０００４，１２０，０００４，１２４，０００２，８５６，０００
    ３，７２４，０００３，７２８，０００２，５３９，２００３，９２４，０００３，９２８，０００２，６９９，２００４，１２４，０００４，１２８，０００２，８５９，２００
    ３，７２８，０００３，７３２，０００２，５４２，４００３，９２８，０００３，９３２，０００２，７０２，４００４，１２８，０００４，１３２，０００２，８６２，４００
    ３，７３２，０００３，７３６，０００２，５４５，６００３，９３２，０００３，９３６，０００２，７０５，６００４，１３２，０００４，１３６，０００２，８６５，６００
    ３，７３６，０００３，７４０，０００２，５４８，８００３，９３６，０００３，９４０，０００２，７０８，８００４，１３６，０００４，１４０，０００２，８６８，８００
    ３，７４０，０００３，７４４，０００２，５５２，０００３，９４０，０００３，９４４，０００２，７１２，０００４，１４０，０００４，１４４，０００２，８７２，０００
    ３，７４４，０００３，７４８，０００２，５５５，２００３，９４４，０００３，９４８，０００２，７１５，２００４，１４４，０００４，１４８，０００２，８７５，２００
    ３，７４８，０００３，７５２，０００２，５５８，４００３，９４８，０００３，９５２，０００２，７１８，４００４，１４８，０００４，１５２，０００２，８７８，４００
    ３，７５２，０００３，７５６，０００２，５６１，６００３，９５２，０００３，９５６，０００２，７２１，６００４，１５２，０００４，１５６，０００２，８８１，６００
    ３，７５６，０００３，７６０，０００２，５６４，８００３，９５６，０００３，９６０，０００２，７２４，８００４，１５６，０００４，１６０，０００２，８８４，８００
    ３，７６０，０００３，７６４，０００２，５６８，０００３，９６０，０００３，９６４，０００２，７２８，０００４，１６０，０００４，１６４，０００２，８８８，０００
    ３，７６４，０００３，７６８，０００２，５７１，２００３，９６４，０００３，９６８，０００２，７３１，２００４，１６４，０００４，１６８，０００２，８９１，２００
    ３，７６８，０００３，７７２，０００２，５７４，４００３，９６８，０００３，９７２，０００２，７３４，４００４，１６８，０００４，１７２，０００２，８９４，４００
    ３，７７２，０００３，７７６，０００２，５７７，６００３，９７２，０００３，９７６，０００２，７３７，６００４，１７２，０００４，１７６，０００２，８９７，６００
    ３，７７６，０００３，７８０，０００２，５８０，８００３，９７６，０００３，９８０，０００２，７４０，８００４，１７６，０００４，１８０，０００２，９００，８００
    ３，７８０，０００３，７８４，０００２，５８４，０００３，９８０，０００３，９８４，０００２，７４４，０００４，１８０，０００４，１８４，０００２，９０４，０００
    ３，７８４，０００３，７８８，０００２，５８７，２００３，９８４，０００３，９８８，０００２，７４７，２００４，１８４，０００４，１８８，０００２，９０７，２００
    ３，７８８，０００３，７９２，０００２，５９０，４００３，９８８，０００３，９９２，０００２，７５０，４００４，１８８，０００４，１９２，０００２，９１０，４００
    ３，７９２，０００３，７９６，０００２，５９３，６００３，９９２，０００３，９９６，０００２，７５３，６００４，１９２，０００４，１９６，０００２，９１３，６００
    ３，７９６，０００３，８００，０００２，５９６，８００３，９９６，０００４，０００，０００２，７５６，８００４，１９６，０００４，２００，０００２，９１６，８００
    ３，８００，０００３，８０４，０００２，６００，０００４，０００，０００４，００４，０００２，７６０，０００４，２００，０００４，２０４，０００２，９２０，０００
    ３，８０４，０００３，８０８，０００２，６０３，２００４，００４，０００４，００８，０００２，７６３，２００４，２０４，０００４，２０８，０００２，９２３，２００
    ３，８０８，０００３，８１２，０００２，６０６，４００４，００８，０００４，０１２，０００２，７６６，４００４，２０８，０００４，２１２，０００２，９２６，４００
    ３，８１２，０００３，８１６，０００２，６０９，６００４，０１２，０００４，０１６，０００２，７６９，６００４，２１２，０００４，２１６，０００２，９２９，６００
    ３，８１６，０００３，８２０，０００２，６１２，８００４，０１６，０００４，０２０，０００２，７７２，８００４，２１６，０００４，２２０，０００２，９３２，８００
    ３，８２０，０００３，８２４，０００２，６１６，０００４，０２０，０００４，０２４，０００２，７７６，０００４，２２０，０００４，２２４，０００２，９３６，０００
    ３，８２４，０００３，８２８，０００２，６１９，２００４，０２４，０００４，０２８，０００２，７７９，２００４，２２４，０００４，２２８，０００２，９３９，２００
    ３，８２８，０００３，８３２，０００２，６２２，４００４，０２８，０００４，０３２，０００２，７８２，４００４，２２８，０００４，２３２，０００２，９４２，４００
    ３，８３２，０００３，８３６，０００２，６２５，６００４，０３２，０００４，０３６，０００２，７８５，６００４，２３２，０００４，２３６，０００２，９４５，６００
    ３，８３６，０００３，８４０，０００２，６２８，８００４，０３６，０００４，０４０，０００２，７８８，８００４，２３６，０００４，２４０，０００２，９４８，８００
    ３，８４０，０００３，８４４，０００２，６３２，０００４，０４０，０００４，０４４，０００２，７９２，０００４，２４０，０００４，２４４，０００２，９５２，０００
    ３，８４４，０００３，８４８，０００２，６３５，２００４，０４４，０００４，０４８，０００２，７９５，２００４，２４４，０００４，２４８，０００２，９５５，２００
    ３，８４８，０００３，８５２，０００２，６３８，４００４，０４８，０００４，０５２，０００２，７９８，４００４，２４８，０００４，２５２，０００２，９５８，４００
    ３，８５２，０００３，８５６，０００２，６４１，６００４，０５２，０００４，０５６，０００２，８０１，６００４，２５２，０００４，２５６，０００２，９６１，６００
    ３，８５６，０００３，８６０，０００２，６４４，８００４，０５６，０００４，０６０，０００２，８０４，８００４，２５６，０００４，２６０，０００２，９６４，８００
    ３，８６０，０００３，８６４，０００２，６４８，０００４，０６０，０００４，０６４，０００２，８０８，０００４，２６０，０００４，２６４，０００２，９６８，０００
    ３，８６４，０００３，８６８，０００２，６５１，２００４，０６４，０００４，０６８，０００２，８１１，２００４，２６４，０００４，２６８，０００２，９７１，２００
    ３，８６８，０００３，８７２，０００２，６５４，４００４，０６８，０００４，０７２，０００２，８１４，４００４，２６８，０００４，２７２，０００２，９７４，４００
    ３，８７２，０００３，８７６，０００２，６５７，６００４，０７２，０００４，０７６，０００２，８１７，６００４，２７２，０００４，２７６，０００２，９７７，６００
    ３，８７６，０００３，８８０，０００２，６６０，８００４，０７６，０００４，０８０，０００２，８２０，８００４，２７６，０００４，２８０，０００２，９８０，８００
    ３，８８０，０００３，８８４，０００２，６６４，０００４，０８０，０００４，０８４，０００２，８２４，０００４，２８０，０００４，２８４，０００２，９８４，０００
    ３，８８４，０００３，８８８，０００２，６６７，２００４，０８４，０００４，０８８，０００２，８２７，２００４，２８４，０００４，２８８，０００２，９８７，２００
    ３，８８８，０００３，８９２，０００２，６７０，４００４，０８８，０００４，０９２，０００２，８３０，４００４，２８８，０００４，２９２，０００２，９９０，４００
    ３，８９２，０００３，８９６，０００２，６７３，６００４，０９２，０００４，０９６，０００２，８３３，６００４，２９２，０００４，２９６，０００２，９９３，６００
    ３，８９６，０００３，９００，０００２，６７６，８００４，０９６，０００４，１００，０００２，８３６，８００４，２９６，０００４，３００，０００２，９９６，８００
    ３，９００，０００３，９０４，０００２，６８０，０００４，１００，０００４，１０４，０００２，８４０，０００４，３００，０００４，３０４，０００３，０００，０００
    ３，９０４，０００３，９０８，０００２，６８３，２００４，１０４，０００４，１０８，０００２，８４３，２００４，３０４，０００４，３０８，０００３，００３，２００
    ３，９０８，０００３，９１２，０００２，６８６，４００４，１０８，０００４，１１２，０００２，８４６，４００４，３０８，０００４，３１２，０００３，００６，４００
    ３，９１２，０００３，９１６，０００２，６８９，６００４，１１２，０００４，１１６，０００２，８４９，６００４，３１２，０００４，３１６，０００３，００９，６００
    ３，９１６，０００３，９２０，０００２，６９２，８００４，１１６，０００４，１２０，０００２，８５２，８００４，３１６，０００４，３２０，０００３，０１２，８００
    ３，９２０，０００３，９２４，０００２，６９６，０００４，１２０，０００４，１２４，０００２，８５６，０００４，３２０，０００４，３２４，０００３，０１６，０００
    ３，９２４，０００３，９２８，０００２，６９９，２００４，１２４，０００４，１２８，０００２，８５９，２００４，３２４，０００４，３２８，０００３，０１９，２００
    ３，９２８，０００３，９３２，０００２，７０２，４００４，１２８，０００４，１３２，０００２，８６２，４００４，３２８，０００４，３３２，０００３，０２２，４００
    ３，９３２，０００３，９３６，０００２，７０５，６００４，１３２，０００４，１３６，０００２，８６５，６００４，３３２，０００４，３３６，０００３，０２５，６００
    ３，９３６，０００３，９４０，０００２，７０８，８００４，１３６，０００４，１４０，０００２，８６８，８００４，３３６，０００４，３４０，０００３，０２８，８００
    ３，９４０，０００３，９４４，０００２，７１２，０００４，１４０，０００４，１４４，０００２，８７２，０００４，３４０，０００４，３４４，０００３，０３２，０００
    ３，９４４，０００３，９４８，０００２，７１５，２００４，１４４，０００４，１４８，０００２，８７５，２００４，３４４，０００４，３４８，０００３，０３５，２００
    ３，９４８，０００３，９５２，０００２，７１８，４００４，１４８，０００４，１５２，０００２，８７８，４００４，３４８，０００４，３５２，０００３，０３８，４００
    ３，９５２，０００３，９５６，０００２，７２１，６００４，１５２，０００４，１５６，０００２，８８１，６００４，３５２，０００４，３５６，０００３，０４１，６００
    ３，９５６，０００３，９６０，０００２，７２４，８００４，１５６，０００４，１６０，０００２，８８４，８００４，３５６，０００４，３６０，０００３，０４４，８００
    ３，９６０，０００３，９６４，０００２，７２８，０００４，１６０，０００４，１６４，０００２，８８８，０００４，３６０，０００４，３６４，０００３，０４８，０００
    ３，９６４，０００３，９６８，０００２，７３１，２００４，１６４，０００４，１６８，０００２，８９１，２００４，３６４，０００４，３６８，０００３，０５１，２００
    ３，９６８，０００３，９７２，０００２，７３４，４００４，１６８，０００４，１７２，０００２，８９４，４００４，３６８，０００４，３７２，０００３，０５４，４００
    ３，９７２，０００３，９７６，０００２，７３７，６００４，１７２，０００４，１７６，０００２，８９７，６００４，３７２，０００４，３７６，０００３，０５７，６００
    ３，９７６，０００３，９８０，０００２，７４０，８００４，１７６，０００４，１８０，０００２，９００，８００４，３７６，０００４，３８０，０００３，０６０，８００
    ３，９８０，０００３，９８４，０００２，７４４，０００４，１８０，０００４，１８４，０００２，９０４，０００４，３８０，０００４，３８４，０００３，０６４，０００

    （五）

    給与等の金額給与所得控除後の給与等の金額給与等の金額給与所得控除後の給与等の金額給与等の金額給与所得控除後の給与等の金額
    以上未満以上未満以上未満
    円円円円円円円円円
    ４，２６０，０００４，２６４，０００２，９６８，０００４，４６０，０００４，４６４，０００３，１２８，０００４，６６０，０００４，６６４，０００３，２８８，０００
    ４，２６４，０００４，２６８，０００２，９７１，２００４，４６４，０００４，４６８，０００３，１３１，２００４，６６４，０００４，６６８，０００３，２９１，２００
    ４，２６８，０００４，２７２，０００２，９７４，４００４，４６８，０００４，４７２，０００３，１３４，４００４，６６８，０００４，６７２，０００３，２９４，４００
    ４，２７２，０００４，２７６，０００２，９７７，６００４，４７２，０００４，４７６，０００３，１３７，６００４，６７２，０００４，６７６，０００３，２９７，６００
    ４，２７６，０００４，２８０，０００２，９８０，８００４，４７６，０００４，４８０，０００３，１４０，８００４，６７６，０００４，６８０，０００３，３００，８００
    ４，２８０，０００４，２８４，０００２，９８４，０００４，４８０，０００４，４８４，０００３，１４４，０００４，６８０，０００４，６８４，０００３，３０４，０００
    ４，２８４，０００４，２８８，０００２，９８７，２００４，４８４，０００４，４８８，０００３，１４７，２００４，６８４，０００４，６８８，０００３，３０７，２００
    ４，２８８，０００４，２９２，０００２，９９０，４００４，４８８，０００４，４９２，０００３，１５０，４００４，６８８，０００４，６９２，０００３，３１０，４００
    ４，２９２，０００４，２９６，０００２，９９３，６００４，４９２，０００４，４９６，０００３，１５３，６００４，６９２，０００４，６９６，０００３，３１３，６００
    ４，２９６，０００４，３００，０００２，９９６，８００４，４９６，０００４，５００，０００３，１５６，８００４，６９６，０００４，７００，０００３，３１６，８００
    ４，３００，０００４，３０４，０００３，０００，０００４，５００，０００４，５０４，０００３，１６０，０００４，７００，０００４，７０４，０００３，３２０，０００
    ４，３０４，０００４，３０８，０００３，００３，２００４，５０４，０００４，５０８，０００３，１６３，２００４，７０４，０００４，７０８，０００３，３２３，２００
    ４，３０８，０００４，３１２，０００３，００６，４００４，５０８，０００４，５１２，０００３，１６６，４００４，７０８，０００４，７１２，０００３，３２６，４００
    ４，３１２，０００４，３１６，０００３，００９，６００４，５１２，０００４，５１６，０００３，１６９，６００４，７１２，０００４，７１６，０００３，３２９，６００
    ４，３１６，０００４，３２０，０００３，０１２，８００４，５１６，０００４，５２０，０００３，１７２，８００４，７１６，０００４，７２０，０００３，３３２，８００
    ４，３２０，０００４，３２４，０００３，０１６，０００４，５２０，０００４，５２４，０００３，１７６，０００４，７２０，０００４，７２４，０００３，３３６，０００
    ４，３２４，０００４，３２８，０００３，０１９，２００４，５２４，０００４，５２８，０００３，１７９，２００４，７２４，０００４，７２８，０００３，３３９，２００
    ４，３２８，０００４，３３２，０００３，０２２，４００４，５２８，０００４，５３２，０００３，１８２，４００４，７２８，０００４，７３２，０００３，３４２，４００
    ４，３３２，０００４，３３６，０００３，０２５，６００４，５３２，０００４，５３６，０００３，１８５，６００４，７３２，０００４，７３６，０００３，３４５，６００
    ４，３３６，０００４，３４０，０００３，０２８，８００４，５３６，０００４，５４０，０００３，１８８，８００４，７３６，０００４，７４０，０００３，３４８，８００
    ４，３４０，０００４，３４４，０００３，０３２，０００４，５４０，０００４，５４４，０００３，１９２，０００４，７４０，０００４，７４４，０００３，３５２，０００
    ４，３４４，０００４，３４８，０００３，０３５，２００４，５４４，０００４，５４８，０００３，１９５，２００４，７４４，０００４，７４８，０００３，３５５，２００
    ４，３４８，０００４，３５２，０００３，０３８，４００４，５４８，０００４，５５２，０００３，１９８，４００４，７４８，０００４，７５２，０００３，３５８，４００
    ４，３５２，０００４，３５６，０００３，０４１，６００４，５５２，０００４，５５６，０００３，２０１，６００４，７５２，０００４，７５６，０００３，３６１，６００
    ４，３５６，０００４，３６０，０００３，０４４，８００４，５５６，０００４，５６０，０００３，２０４，８００４，７５６，０００４，７６０，０００３，３６４，８００
    ４，３６０，０００４，３６４，０００３，０４８，０００４，５６０，０００４，５６４，０００３，２０８，０００４，７６０，０００４，７６４，０００３，３６８，０００
    ４，３６４，０００４，３６８，０００３，０５１，２００４，５６４，０００４，５６８，０００３，２１１，２００４，７６４，０００４，７６８，０００３，３７１，２００
    ４，３６８，０００４，３７２，０００３，０５４，４００４，５６８，０００４，５７２，０００３，２１４，４００４，７６８，０００４，７７２，０００３，３７４，４００
    ４，３７２，０００４，３７６，０００３，０５７，６００４，５７２，０００４，５７６，０００３，２１７，６００４，７７２，０００４，７７６，０００３，３７７，６００
    ４，３７６，０００４，３８０，０００３，０６０，８００４，５７６，０００４，５８０，０００３，２２０，８００４，７７６，０００４，７８０，０００３，３８０，８００
    ４，３８０，０００４，３８４，０００３，０６４，０００４，５８０，０００４，５８４，０００３，２２４，０００４，７８０，０００４，７８４，０００３，３８４，０００
    ４，３８４，０００４，３８８，０００３，０６７，２００４，５８４，０００４，５８８，０００３，２２７，２００４，７８４，０００４，７８８，０００３，３８７，２００
    ４，３８８，０００４，３９２，０００３，０７０，４００４，５８８，０００４，５９２，０００３，２３０，４００４，７８８，０００４，７９２，０００３，３９０，４００
    ４，３９２，０００４，３９６，０００３，０７３，６００４，５９２，０００４，５９６，０００３，２３３，６００４，７９２，０００４，７９６，０００３，３９３，６００
    ４，３９６，０００４，４００，０００３，０７６，８００４，５９６，０００４，６００，０００３，２３６，８００４，７９６，０００４，８００，０００３，３９６，８００
    ４，４００，０００４，４０４，０００３，０８０，０００４，６００，０００４，６０４，０００３，２４０，０００４，８００，０００４，８０４，０００３，４００，０００
    ４，４０４，０００４，４０８，０００３，０８３，２００４，６０４，０００４，６０８，０００３，２４３，２００４，８０４，０００４，８０８，０００３，４０３，２００
    ４，４０８，０００４，４１２，０００３，０８６，４００４，６０８，０００４，６１２，０００３，２４６，４００４，８０８，０００４，８１２，０００３，４０６，４００
    ４，４１２，０００４，４１６，０００３，０８９，６００４，６１２，０００４，６１６，０００３，２４９，６００４，８１２，０００４，８１６，０００３，４０９，６００
    ４，４１６，０００４，４２０，０００３，０９２，８００４，６１６，０００４，６２０，０００３，２５２，８００４，８１６，０００４，８２０，０００３，４１２，８００
    ４，４２０，０００４，４２４，０００３，０９６，０００４，６２０，０００４，６２４，０００３，２５６，０００４，８２０，０００４，８２４，０００３，４１６，０００
    ４，４２４，０００４，４２８，０００３，０９９，２００４，６２４，０００４，６２８，０００３，２５９，２００４，８２４，０００４，８２８，０００３，４１９，２００
    ４，４２８，０００４，４３２，０００３，１０２，４００４，６２８，０００４，６３２，０００３，２６２，４００４，８２８，０００４，８３２，０００３，４２２，４００
    ４，４３２，０００４，４３６，０００３，１０５，６００４，６３２，０００４，６３６，０００３，２６５，６００４，８３２，０００４，８３６，０００３，４２５，６００
    ４，４３６，０００４，４４０，０００３，１０８，８００４，６３６，０００４，６４０，０００３，２６８，８００４，８３６，０００４，８４０，０００３，４２８，８００
    ４，４４０，０００４，４４４，０００３，１１２，０００４，６４０，０００４，６４４，０００３，２７２，０００４，８４０，０００４，８４４，０００３，４３２，０００
    ４，４４４，０００４，４４８，０００３，１１５，２００４，６４４，０００４，６４８，０００３，２７５，２００４，８４４，０００４，８４８，０００３，４３５，２００
    ４，４４８，０００４，４５２，０００３，１１８，４００４，６４８，０００４，６５２，０００３，２７８，４００４，８４８，０００４，８５２，０００３，４３８，４００
    ４，４５２，０００４，４５６，０００３，１２１，６００４，６５２，０００４，６５６，０００３，２８１，６００４，８５２，０００４，８５６，０００３，４４１，６００
    ４，４５６，０００４，４６０，０００３，１２４，８００４，６５６，０００４，６６０，０００３，２８４，８００４，８５６，０００４，８６０，０００３，４４４，８００
    ４，４６０，０００４，４６４，０００３，１２８，０００４，６６０，０００４，６６４，０００３，２８８，０００４，８６０，０００４，８６４，０００３，４４８，０００
    ４，４６４，０００４，４６８，０００３，１３１，２００４，６６４，０００４，６６８，０００３，２９１，２００４，８６４，０００４，８６８，０００３，４５１，２００
    ４，４６８，０００４，４７２，０００３，１３４，４００４，６６８，０００４，６７２，０００３，２９４，４００４，８６８，０００４，８７２，０００３，４５４，４００
    ４，４７２，０００４，４７６，０００３，１３７，６００４，６７２，０００４，６７６，０００３，２９７，６００４，８７２，０００４，８７６，０００３，４５７，６００
    ４，４７６，０００４，４８０，０００３，１４０，８００４，６７６，０００４，６８０，０００３，３００，８００４，８７６，０００４，８８０，０００３，４６０，８００
    ４，４８０，０００４，４８４，０００３，１４４，０００４，６８０，０００４，６８４，０００３，３０４，０００４，８８０，０００４，８８４，０００３，４６４，０００
    ４，４８４，０００４，４８８，０００３，１４７，２００４，６８４，０００４，６８８，０００３，３０７，２００４，８８４，０００４，８８８，０００３，４６７，２００
    ４，４８８，０００４，４９２，０００３，１５０，４００４，６８８，０００４，６９２，０００３，３１０，４００４，８８８，０００４，８９２，０００３，４７０，４００
    ４，４９２，０００４，４９６，０００３，１５３，６００４，６９２，０００４，６９６，０００３，３１３，６００４，８９２，０００４，８９６，０００３，４７３，６００
    ４，４９６，０００４，５００，０００３，１５６，８００４，６９６，０００４，７００，０００３，３１６，８００４，８９６，０００４，９００，０００３，４７６，８００
    ４，５００，０００４，５０４，０００３，１６０，０００４，７００，０００４，７０４，０００３，３２０，０００４，９００，０００４，９０４，０００３，４８０，０００
    ４，５０４，０００４，５０８，０００３，１６３，２００４，７０４，０００４，７０８，０００３，３２３，２００４，９０４，０００４，９０８，０００３，４８３，２００
    ４，５０８，０００４，５１２，０００３，１６６，４００４，７０８，０００４，７１２，０００３，３２６，４００４，９０８，０００４，９１２，０００３，４８６，４００
    ４，５１２，０００４，５１６，０００３，１６９，６００４，７１２，０００４，７１６，０００３，３２９，６００４，９１２，０００４，９１６，０００３，４８９，６００
    ４，５１６，０００４，５２０，０００３，１７２，８００４，７１６，０００４，７２０，０００３，３３２，８００４，９１６，０００４，９２０，０００３，４９２，８００
    ４，５２０，０００４，５２４，０００３，１７６，０００４，７２０，０００４，７２４，０００３，３３６，０００４，９２０，０００４，９２４，０００３，４９６，０００
    ４，５２４，０００４，５２８，０００３，１７９，２００４，７２４，０００４，７２８，０００３，３３９，２００４，９２４，０００４，９２８，０００３，４９９，２００
    ４，５２８，０００４，５３２，０００３，１８２，４００４，７２８，０００４，７３２，０００３，３４２，４００４，９２８，０００４，９３２，０００３，５０２，４００
    ４，５３２，０００４，５３６，０００３，１８５，６００４，７３２，０００４，７３６，０００３，３４５，６００４，９３２，０００４，９３６，０００３，５０５，６００
    ４，５３６，０００４，５４０，０００３，１８８，８００４，７３６，０００４，７４０，０００３，３４８，８００４，９３６，０００４，９４０，０００３，５０８，８００
    ４，５４０，０００４，５４４，０００３，１９２，０００４，７４０，０００４，７４４，０００３，３５２，０００４，９４０，０００４，９４４，０００３，５１２，０００
    ４，５４４，０００４，５４８，０００３，１９５，２００４，７４４，０００４，７４８，０００３，３５５，２００４，９４４，０００４，９４８，０００３，５１５，２００
    ４，５４８，０００４，５５２，０００３，１９８，４００４，７４８，０００４，７５２，０００３，３５８，４００４，９４８，０００４，９５２，０００３，５１８，４００
    ４，５５２，０００４，５５６，０００３，２０１，６００４，７５２，０００４，７５６，０００３，３６１，６００４，９５２，０００４，９５６，０００３，５２１，６００
    ４，５５６，０００４，５６０，０００３，２０４，８００４，７５６，０００４，７６０，０００３，３６４，８００４，９５６，０００４，９６０，０００３，５２４，８００
    ４，５６０，０００４，５６４，０００３，２０８，０００４，７６０，０００４，７６４，０００３，３６８，０００４，９６０，０００４，９６４，０００３，５２８，０００
    ４，５６４，０００４，５６８，０００３，２１１，２００４，７６４，０００４，７６８，０００３，３７１，２００４，９６４，０００４，９６８，０００３，５３１，２００
    ４，５６８，０００４，５７２，０００３，２１４，４００４，７６８，０００４，７７２，０００３，３７４，４００４，９６８，０００４，９７２，０００３，５３４，４００
    ４，５７２，０００４，５７６，０００３，２１７，６００４，７７２，０００４，７７６，０００３，３７７，６００４，９７２，０００４，９７６，０００３，５３７，６００
    ４，５７６，０００４，５８０，０００３，２２０，８００４，７７６，０００４，７８０，０００３，３８０，８００４，９７６，０００４，９８０，０００３，５４０，８００
    ４，５８０，０００４，５８４，０００３，２２４，０００４，７８０，０００４，７８４，０００３，３８４，０００４，９８０，０００４，９８４，０００３，５４４，０００

    （六）

    給与等の金額給与所得控除後の給与等の金額給与等の金額給与所得控除後の給与等の金額給与等の金額給与所得控除後の給与等の金額
    以上未満以上未満以上未満
    円円円円円円円円円
    ４，８６０，０００４，８６４，０００３，４４８，０００５，０６０，０００５，０６４，０００３，６０８，０００５，２６０，０００５，２６４，０００３，７６８，０００
    ４，８６４，０００４，８６８，０００３，４５１，２００５，０６４，０００５，０６８，０００３，６１１，２００５，２６４，０００５，２６８，０００３，７７１，２００
    ４，８６８，０００４，８７２，０００３，４５４，４００５，０６８，０００５，０７２，０００３，６１４，４００５，２６８，０００５，２７２，０００３，７７４，４００
    ４，８７２，０００４，８７６，０００３，４５７，６００５，０７２，０００５，０７６，０００３，６１７，６００５，２７２，０００５，２７６，０００３，７７７，６００
    ４，８７６，０００４，８８０，０００３，４６０，８００５，０７６，０００５，０８０，０００３，６２０，８００５，２７６，０００５，２８０，０００３，７８０，８００
    ４，８８０，０００４，８８４，０００３，４６４，０００５，０８０，０００５，０８４，０００３，６２４，０００５，２８０，０００５，２８４，０００３，７８４，０００
    ４，８８４，０００４，８８８，０００３，４６７，２００５，０８４，０００５，０８８，０００３，６２７，２００５，２８４，０００５，２８８，０００３，７８７，２００
    ４，８８８，０００４，８９２，０００３，４７０，４００５，０８８，０００５，０９２，０００３，６３０，４００５，２８８，０００５，２９２，０００３，７９０，４００
    ４，８９２，０００４，８９６，０００３，４７３，６００５，０９２，０００５，０９６，０００３，６３３，６００５，２９２，０００５，２９６，０００３，７９３，６００
    ４，８９６，０００４，９００，０００３，４７６，８００５，０９６，０００５，１００，０００３，６３６，８００５，２９６，０００５，３００，０００３，７９６，８００
    ４，９００，０００４，９０４，０００３，４８０，０００５，１００，０００５，１０４，０００３，６４０，０００５，３００，０００５，３０４，０００３，８００，０００
    ４，９０４，０００４，９０８，０００３，４８３，２００５，１０４，０００５，１０８，０００３，６４３，２００５，３０４，０００５，３０８，０００３，８０３，２００
    ４，９０８，０００４，９１２，０００３，４８６，４００５，１０８，０００５，１１２，０００３，６４６，４００５，３０８，０００５，３１２，０００３，８０６，４００
    ４，９１２，０００４，９１６，０００３，４８９，６００５，１１２，０００５，１１６，０００３，６４９，６００５，３１２，０００５，３１６，０００３，８０９，６００
    ４，９１６，０００４，９２０，０００３，４９２，８００５，１１６，０００５，１２０，０００３，６５２，８００５，３１６，０００５，３２０，０００３，８１２，８００
    ４，９２０，０００４，９２４，０００３，４９６，０００５，１２０，０００５，１２４，０００３，６５６，０００５，３２０，０００５，３２４，０００３，８１６，０００
    ４，９２４，０００４，９２８，０００３，４９９，２００５，１２４，０００５，１２８，０００３，６５９，２００５，３２４，０００５，３２８，０００３，８１９，２００
    ４，９２８，０００４，９３２，０００３，５０２，４００５，１２８，０００５，１３２，０００３，６６２，４００５，３２８，０００５，３３２，０００３，８２２，４００
    ４，９３２，０００４，９３６，０００３，５０５，６００５，１３２，０００５，１３６，０００３，６６５，６００５，３３２，０００５，３３６，０００３，８２５，６００
    ４，９３６，０００４，９４０，０００３，５０８，８００５，１３６，０００５，１４０，０００３，６６８，８００５，３３６，０００５，３４０，０００３，８２８，８００
    ４，９４０，０００４，９４４，０００３，５１２，０００５，１４０，０００５，１４４，０００３，６７２，０００５，３４０，０００５，３４４，０００３，８３２，０００
    ４，９４４，０００４，９４８，０００３，５１５，２００５，１４４，０００５，１４８，０００３，６７５，２００５，３４４，０００５，３４８，０００３，８３５，２００
    ４，９４８，０００４，９５２，０００３，５１８，４００５，１４８，０００５，１５２，０００３，６７８，４００５，３４８，０００５，３５２，０００３，８３８，４００
    ４，９５２，０００４，９５６，０００３，５２１，６００５，１５２，０００５，１５６，０００３，６８１，６００５，３５２，０００５，３５６，０００３，８４１，６００
    ４，９５６，０００４，９６０，０００３，５２４，８００５，１５６，０００５，１６０，０００３，６８４，８００５，３５６，０００５，３６０，０００３，８４４，８００
    ４，９６０，０００４，９６４，０００３，５２８，０００５，１６０，０００５，１６４，０００３，６８８，０００５，３６０，０００５，３６４，０００３，８４８，０００
    ４，９６４，０００４，９６８，０００３，５３１，２００５，１６４，０００５，１６８，０００３，６９１，２００５，３６４，０００５，３６８，０００３，８５１，２００
    ４，９６８，０００４，９７２，０００３，５３４，４００５，１６８，０００５，１７２，０００３，６９４，４００５，３６８，０００５，３７２，０００３，８５４，４００
    ４，９７２，０００４，９７６，０００３，５３７，６００５，１７２，０００５，１７６，０００３，６９７，６００５，３７２，０００５，３７６，０００３，８５７，６００
    ４，９７６，０００４，９８０，０００３，５４０，８００５，１７６，０００５，１８０，０００３，７００，８００５，３７６，０００５，３８０，０００３，８６０，８００
    ４，９８０，０００４，９８４，０００３，５４４，０００５，１８０，０００５，１８４，０００３，７０４，０００５，３８０，０００５，３８４，０００３，８６４，０００
    ４，９８４，０００４，９８８，０００３，５４７，２００５，１８４，０００５，１８８，０００３，７０７，２００５，３８４，０００５，３８８，０００３，８６７，２００
    ４，９８８，０００４，９９２，０００３，５５０，４００５，１８８，０００５，１９２，０００３，７１０，４００５，３８８，０００５，３９２，０００３，８７０，４００
    ４，９９２，０００４，９９６，０００３，５５３，６００５，１９２，０００５，１９６，０００３，７１３，６００５，３９２，０００５，３９６，０００３，８７３，６００
    ４，９９６，０００５，０００，０００３，５５６，８００５，１９６，０００５，２００，０００３，７１６，８００５，３９６，０００５，４００，０００３，８７６，８００
    ５，０００，０００５，００４，０００３，５６０，０００５，２００，０００５，２０４，０００３，７２０，０００５，４００，０００５，４０４，０００３，８８０，０００
    ５，００４，０００５，００８，０００３，５６３，２００５，２０４，０００５，２０８，０００３，７２３，２００５，４０４，０００５，４０８，０００３，８８３，２００
    ５，００８，０００５，０１２，０００３，５６６，４００５，２０８，０００５，２１２，０００３，７２６，４００５，４０８，０００５，４１２，０００３，８８６，４００
    ５，０１２，０００５，０１６，０００３，５６９，６００５，２１２，０００５，２１６，０００３，７２９，６００５，４１２，０００５，４１６，０００３，８８９，６００
    ５，０１６，０００５，０２０，０００３，５７２，８００５，２１６，０００５，２２０，０００３，７３２，８００５，４１６，０００５，４２０，０００３，８９２，８００
    ５，０２０，０００５，０２４，０００３，５７６，０００５，２２０，０００５，２２４，０００３，７３６，０００５，４２０，０００５，４２４，０００３，８９６，０００
    ５，０２４，０００５，０２８，０００３，５７９，２００５，２２４，０００５，２２８，０００３，７３９，２００５，４２４，０００５，４２８，０００３，８９９，２００
    ５，０２８，０００５，０３２，０００３，５８２，４００５，２２８，０００５，２３２，０００３，７４２，４００５，４２８，０００５，４３２，０００３，９０２，４００
    ５，０３２，０００５，０３６，０００３，５８５，６００５，２３２，０００５，２３６，０００３，７４５，６００５，４３２，０００５，４３６，０００３，９０５，６００
    ５，０３６，０００５，０４０，０００３，５８８，８００５，２３６，０００５，２４０，０００３，７４８，８００５，４３６，０００５，４４０，０００３，９０８，８００
    ５，０４０，０００５，０４４，０００３，５９２，０００５，２４０，０００５，２４４，０００３，７５２，０００５，４４０，０００５，４４４，０００３，９１２，０００
    ５，０４４，０００５，０４８，０００３，５９５，２００５，２４４，０００５，２４８，０００３，７５５，２００５，４４４，０００５，４４８，０００３，９１５，２００
    ５，０４８，０００５，０５２，０００３，５９８，４００５，２４８，０００５，２５２，０００３，７５８，４００５，４４８，０００５，４５２，０００３，９１８，４００
    ５，０５２，０００５，０５６，０００３，６０１，６００５，２５２，０００５，２５６，０００３，７６１，６００５，４５２，０００５，４５６，０００３，９２１，６００
    ５，０５６，０００５，０６０，０００３，６０４，８００５，２５６，０００５，２６０，０００３，７６４，８００５，４５６，０００５，４６０，０００３，９２４，８００
    ５，０６０，０００５，０６４，０００３，６０８，０００５，２６０，０００５，２６４，０００３，７６８，０００５，４６０，０００５，４６４，０００３，９２８，０００
    ５，０６４，０００５，０６８，０００３，６１１，２００５，２６４，０００５，２６８，０００３，７７１，２００５，４６４，０００５，４６８，０００３，９３１，２００
    ５，０６８，０００５，０７２，０００３，６１４，４００５，２６８，０００５，２７２，０００３，７７４，４００５，４６８，０００５，４７２，０００３，９３４，４００
    ５，０７２，０００５，０７６，０００３，６１７，６００５，２７２，０００５，２７６，０００３，７７７，６００５，４７２，０００５，４７６，０００３，９３７，６００
    ５，０７６，０００５，０８０，０００３，６２０，８００５，２７６，０００５，２８０，０００３，７８０，８００５，４７６，０００５，４８０，０００３，９４０，８００
    ５，０８０，０００５，０８４，０００３，６２４，０００５，２８０，０００５，２８４，０００３，７８４，０００５，４８０，０００５，４８４，０００３，９４４，０００
    ５，０８４，０００５，０８８，０００３，６２７，２００５，２８４，０００５，２８８，０００３，７８７，２００５，４８４，０００５，４８８，０００３，９４７，２００
    ５，０８８，０００５，０９２，０００３，６３０，４００５，２８８，０００５，２９２，０００３，７９０，４００５，４８８，０００５，４９２，０００３，９５０，４００
    ５，０９２，０００５，０９６，０００３，６３３，６００５，２９２，０００５，２９６，０００３，７９３，６００５，４９２，０００５，４９６，０００３，９５３，６００
    ５，０９６，０００５，１００，０００３，６３６，８００５，２９６，０００５，３００，０００３，７９６，８００５，４９６，０００５，５００，０００３，９５６，８００
    ５，１００，０００５，１０４，０００３，６４０，０００５，３００，０００５，３０４，０００３，８００，０００５，５００，０００５，５０４，０００３，９６０，０００
    ５，１０４，０００５，１０８，０００３，６４３，２００５，３０４，０００５，３０８，０００３，８０３，２００５，５０４，０００５，５０８，０００３，９６３，２００
    ５，１０８，０００５，１１２，０００３，６４６，４００５，３０８，０００５，３１２，０００３，８０６，４００５，５０８，０００５，５１２，０００３，９６６，４００
    ５，１１２，０００５，１１６，０００３，６４９，６００５，３１２，０００５，３１６，０００３，８０９，６００５，５１２，０００５，５１６，０００３，９６９，６００
    ５，１１６，０００５，１２０，０００３，６５２，８００５，３１６，０００５，３２０，０００３，８１２，８００５，５１６，０００５，５２０，０００３，９７２，８００
    ５，１２０，０００５，１２４，０００３，６５６，０００５，３２０，０００５，３２４，０００３，８１６，０００５，５２０，０００５，５２４，０００３，９７６，０００
    ５，１２４，０００５，１２８，０００３，６５９，２００５，３２４，０００５，３２８，０００３，８１９，２００５，５２４，０００５，５２８，０００３，９７９，２００
    ５，１２８，０００５，１３２，０００３，６６２，４００５，３２８，０００５，３３２，０００３，８２２，４００５，５２８，０００５，５３２，０００３，９８２，４００
    ５，１３２，０００５，１３６，０００３，６６５，６００５，３３２，０００５，３３６，０００３，８２５，６００５，５３２，０００５，５３６，０００３，９８５，６００
    ５，１３６，０００５，１４０，０００３，６６８，８００５，３３６，０００５，３４０，０００３，８２８，８００５，５３６，０００５，５４０，０００３，９８８，８００
    ５，１４０，０００５，１４４，０００３，６７２，０００５，３４０，０００５，３４４，０００３，８３２，０００５，５４０，０００５，５４４，０００３，９９２，０００
    ５，１４４，０００５，１４８，０００３，６７５，２００５，３４４，０００５，３４８，０００３，８３５，２００５，５４４，０００５，５４８，０００３，９９５，２００
    ５，１４８，０００５，１５２，０００３，６７８，４００５，３４８，０００５，３５２，０００３，８３８，４００５，５４８，０００５，５５２，０００３，９９８，４００
    ５，１５２，０００５，１５６，０００３，６８１，６００５，３５２，０００５，３５６，０００３，８４１，６００５，５５２，０００５，５５６，０００４，００１，６００
    ５，１５６，０００５，１６０，０００３，６８４，８００５，３５６，０００５，３６０，０００３，８４４，８００５，５５６，０００５，５６０，０００４，００４，８００
    ５，１６０，０００５，１６４，０００３，６８８，０００５，３６０，０００５，３６４，０００３，８４８，０００５，５６０，０００５，５６４，０００４，００８，０００
    ５，１６４，０００５，１６８，０００３，６９１，２００５，３６４，０００５，３６８，０００３，８５１，２００５，５６４，０００５，５６８，０００４，０１１，２００
    ５，１６８，０００５，１７２，０００３，６９４，４００５，３６８，０００５，３７２，０００３，８５４，４００５，５６８，０００５，５７２，０００４，０１４，４００
    ５，１７２，０００５，１７６，０００３，６９７，６００５，３７２，０００５，３７６，０００３，８５７，６００５，５７２，０００５，５７６，０００４，０１７，６００
    ５，１７６，０００５，１８０，０００３，７００，８００５，３７６，０００５，３８０，０００３，８６０，８００５，５７６，０００５，５８０，０００４，０２０，８００
    ５，１８０，０００５，１８４，０００３，７０４，０００５，３８０，０００５，３８４，０００３，８６４，０００５，５８０，０００５，５８４，０００４，０２４，０００

    （七）

    給与等の金額給与所得控除後の給与等の金額給与等の金額給与所得控除後の給与等の金額給与等の金額給与所得控除後の給与等の金額
    以上未満以上未満以上未満
    円円円円円円円円円
    ５，４６０，０００５，４６４，０００３，９２８，０００５，６６０，０００５，６６４，０００４，０８８，０００５，８６０，０００５，８６４，０００４，２４８，０００
    ５，４６４，０００５，４６８，０００３，９３１，２００５，６６４，０００５，６６８，０００４，０９１，２００５，８６４，０００５，８６８，０００４，２５１，２００
    ５，４６８，０００５，４７２，０００３，９３４，４００５，６６８，０００５，６７２，０００４，０９４，４００５，８６８，０００５，８７２，０００４，２５４，４００
    ５，４７２，０００５，４７６，０００３，９３７，６００５，６７２，０００５，６７６，０００４，０９７，６００５，８７２，０００５，８７６，０００４，２５７，６００
    ５，４７６，０００５，４８０，０００３，９４０，８００５，６７６，０００５，６８０，０００４，１００，８００５，８７６，０００５，８８０，０００４，２６０，８００
    ５，４８０，０００５，４８４，０００３，９４４，０００５，６８０，０００５，６８４，０００４，１０４，０００５，８８０，０００５，８８４，０００４，２６４，０００
    ５，４８４，０００５，４８８，０００３，９４７，２００５，６８４，０００５，６８８，０００４，１０７，２００５，８８４，０００５，８８８，０００４，２６７，２００
    ５，４８８，０００５，４９２，０００３，９５０，４００５，６８８，０００５，６９２，０００４，１１０，４００５，８８８，０００５，８９２，０００４，２７０，４００
    ５，４９２，０００５，４９６，０００３，９５３，６００５，６９２，０００５，６９６，０００４，１１３，６００５，８９２，０００５，８９６，０００４，２７３，６００
    ５，４９６，０００５，５００，０００３，９５６，８００５，６９６，０００５，７００，０００４，１１６，８００５，８９６，０００５，９００，０００４，２７６，８００
    ５，５００，０００５，５０４，０００３，９６０，０００５，７００，０００５，７０４，０００４，１２０，０００５，９００，０００５，９０４，０００４，２８０，０００
    ５，５０４，０００５，５０８，０００３，９６３，２００５，７０４，０００５，７０８，０００４，１２３，２００５，９０４，０００５，９０８，０００４，２８３，２００
    ５，５０８，０００５，５１２，０００３，９６６，４００５，７０８，０００５，７１２，０００４，１２６，４００５，９０８，０００５，９１２，０００４，２８６，４００
    ５，５１２，０００５，５１６，０００３，９６９，６００５，７１２，０００５，７１６，０００４，１２９，６００５，９１２，０００５，９１６，０００４，２８９，６００
    ５，５１６，０００５，５２０，０００３，９７２，８００５，７１６，０００５，７２０，０００４，１３２，８００５，９１６，０００５，９２０，０００４，２９２，８００
    ５，５２０，０００５，５２４，０００３，９７６，０００５，７２０，０００５，７２４，０００４，１３６，０００５，９２０，０００５，９２４，０００４，２９６，０００
    ５，５２４，０００５，５２８，０００３，９７９，２００５，７２４，０００５，７２８，０００４，１３９，２００５，９２４，０００５，９２８，０００４，２９９，２００
    ５，５２８，０００５，５３２，０００３，９８２，４００５，７２８，０００５，７３２，０００４，１４２，４００５，９２８，０００５，９３２，０００４，３０２，４００
    ５，５３２，０００５，５３６，０００３，９８５，６００５，７３２，０００５，７３６，０００４，１４５，６００５，９３２，０００５，９３６，０００４，３０５，６００
    ５，５３６，０００５，５４０，０００３，９８８，８００５，７３６，０００５，７４０，０００４，１４８，８００５，９３６，０００５，９４０，０００４，３０８，８００
    ５，５４０，０００５，５４４，０００３，９９２，０００５，７４０，０００５，７４４，０００４，１５２，０００５，９４０，０００５，９４４，０００４，３１２，０００
    ５，５４４，０００５，５４８，０００３，９９５，２００５，７４４，０００５，７４８，０００４，１５５，２００５，９４４，０００５，９４８，０００４，３１５，２００
    ５，５４８，０００５，５５２，０００３，９９８，４００５，７４８，０００５，７５２，０００４，１５８，４００５，９４８，０００５，９５２，０００４，３１８，４００
    ５，５５２，０００５，５５６，０００４，００１，６００５，７５２，０００５，７５６，０００４，１６１，６００５，９５２，０００５，９５６，０００４，３２１，６００
    ５，５５６，０００５，５６０，０００４，００４，８００５，７５６，０００５，７６０，０００４，１６４，８００５，９５６，０００５，９６０，０００４，３２４，８００
    ５，５６０，０００５，５６４，０００４，００８，０００５，７６０，０００５，７６４，０００４，１６８，０００５，９６０，０００５，９６４，０００４，３２８，０００
    ５，５６４，０００５，５６８，０００４，０１１，２００５，７６４，０００５，７６８，０００４，１７１，２００５，９６４，０００５，９６８，０００４，３３１，２００
    ５，５６８，０００５，５７２，０００４，０１４，４００５，７６８，０００５，７７２，０００４，１７４，４００５，９６８，０００５，９７２，０００４，３３４，４００
    ５，５７２，０００５，５７６，０００４，０１７，６００５，７７２，０００５，７７６，０００４，１７７，６００５，９７２，０００５，９７６，０００４，３３７，６００
    ５，５７６，０００５，５８０，０００４，０２０，８００５，７７６，０００５，７８０，０００４，１８０，８００５，９７６，０００５，９８０，０００４，３４０，８００
    ５，５８０，０００５，５８４，０００４，０２４，０００５，７８０，０００５，７８４，０００４，１８４，０００５，９８０，０００５，９８４，０００４，３４４，０００
    ５，５８４，０００５，５８８，０００４，０２７，２００５，７８４，０００５，７８８，０００４，１８７，２００５，９８４，０００５，９８８，０００４，３４７，２００
    ５，５８８，０００５，５９２，０００４，０３０，４００５，７８８，０００５，７９２，０００４，１９０，４００５，９８８，０００５，９９２，０００４，３５０，４００
    ５，５９２，０００５，５９６，０００４，０３３，６００５，７９２，０００５，７９６，０００４，１９３，６００５，９９２，０００５，９９６，０００４，３５３，６００
    ５，５９６，０００５，６００，０００４，０３６，８００５，７９６，０００５，８００，０００４，１９６，８００５，９９６，０００６，０００，０００４，３５６，８００
    ５，６００，０００５，６０４，０００４，０４０，０００５，８００，０００５，８０４，０００４，２００，０００６，０００，０００６，００４，０００４，３６０，０００
    ５，６０４，０００５，６０８，０００４，０４３，２００５，８０４，０００５，８０８，０００４，２０３，２００６，００４，０００６，００８，０００４，３６３，２００
    ５，６０８，０００５，６１２，０００４，０４６，４００５，８０８，０００５，８１２，０００４，２０６，４００６，００８，０００６，０１２，０００４，３６６，４００
    ５，６１２，０００５，６１６，０００４，０４９，６００５，８１２，０００５，８１６，０００４，２０９，６００６，０１２，０００６，０１６，０００４，３６９，６００
    ５，６１６，０００５，６２０，０００４，０５２，８００５，８１６，０００５，８２０，０００４，２１２，８００６，０１６，０００６，０２０，０００４，３７２，８００
    ５，６２０，０００５，６２４，０００４，０５６，０００５，８２０，０００５，８２４，０００４，２１６，０００６，０２０，０００６，０２４，０００４，３７６，０００
    ５，６２４，０００５，６２８，０００４，０５９，２００５，８２４，０００５，８２８，０００４，２１９，２００６，０２４，０００６，０２８，０００４，３７９，２００
    ５，６２８，０００５，６３２，０００４，０６２，４００５，８２８，０００５，８３２，０００４，２２２，４００６，０２８，０００６，０３２，０００４，３８２，４００
    ５，６３２，０００５，６３６，０００４，０６５，６００５，８３２，０００５，８３６，０００４，２２５，６００６，０３２，０００６，０３６，０００４，３８５，６００
    ５，６３６，０００５，６４０，０００４，０６８，８００５，８３６，０００５，８４０，０００４，２２８，８００６，０３６，０００６，０４０，０００４，３８８，８００
    ５，６４０，０００５，６４４，０００４，０７２，０００５，８４０，０００５，８４４，０００４，２３２，０００６，０４０，０００６，０４４，０００４，３９２，０００
    ５，６４４，０００５，６４８，０００４，０７５，２００５，８４４，０００５，８４８，０００４，２３５，２００６，０４４，０００６，０４８，０００４，３９５，２００
    ５，６４８，０００５，６５２，０００４，０７８，４００５，８４８，０００５，８５２，０００４，２３８，４００６，０４８，０００６，０５２，０００４，３９８，４００
    ５，６５２，０００５，６５６，０００４，０８１，６００５，８５２，０００５，８５６，０００４，２４１，６００６，０５２，０００６，０５６，０００４，４０１，６００
    ５，６５６，０００５，６６０，０００４，０８４，８００５，８５６，０００５，８６０，０００４，２４４，８００６，０５６，０００６，０６０，０００４，４０４，８００
    ５，６６０，０００５，６６４，０００４，０８８，０００５，８６０，０００５，８６４，０００４，２４８，０００６，０６０，０００６，０６４，０００４，４０８，０００
    ５，６６４，０００５，６６８，０００４，０９１，２００５，８６４，０００５，８６８，０００４，２５１，２００６，０６４，０００６，０６８，０００４，４１１，２００
    ５，６６８，０００５，６７２，０００４，０９４，４００５，８６８，０００５，８７２，０００４，２５４，４００６，０６８，０００６，０７２，０００４，４１４，４００
    ５，６７２，０００５，６７６，０００４，０９７，６００５，８７２，０００５，８７６，０００４，２５７，６００６，０７２，０００６，０７６，０００４，４１７，６００
    ５，６７６，０００５，６８０，０００４，１００，８００５，８７６，０００５，８８０，０００４，２６０，８００６，０７６，０００６，０８０，０００４，４２０，８００
    ５，６８０，０００５，６８４，０００４，１０４，０００５，８８０，０００５，８８４，０００４，２６４，０００６，０８０，０００６，０８４，０００４，４２４，０００
    ５，６８４，０００５，６８８，０００４，１０７，２００５，８８４，０００５，８８８，０００４，２６７，２００６，０８４，０００６，０８８，０００４，４２７，２００
    ５，６８８，０００５，６９２，０００４，１１０，４００５，８８８，０００５，８９２，０００４，２７０，４００６，０８８，０００６，０９２，０００４，４３０，４００
    ５，６９２，０００５，６９６，０００４，１１３，６００５，８９２，０００５，８９６，０００４，２７３，６００６，０９２，０００６，０９６，０００４，４３３，６００
    ５，６９６，０００５，７００，０００４，１１６，８００５，８９６，０００５，９００，０００４，２７６，８００６，０９６，０００６，１００，０００４，４３６，８００
    ５，７００，０００５，７０４，０００４，１２０，０００５，９００，０００５，９０４，０００４，２８０，０００６，１００，０００６，１０４，０００４，４４０，０００
    ５，７０４，０００５，７０８，０００４，１２３，２００５，９０４，０００５，９０８，０００４，２８３，２００６，１０４，０００６，１０８，０００４，４４３，２００
    ５，７０８，０００５，７１２，０００４，１２６，４００５，９０８，０００５，９１２，０００４，２８６，４００６，１０８，０００６，１１２，０００４，４４６，４００
    ５，７１２，０００５，７１６，０００４，１２９，６００５，９１２，０００５，９１６，０００４，２８９，６００６，１１２，０００６，１１６，０００４，４４９，６００
    ５，７１６，０００５，７２０，０００４，１３２，８００５，９１６，０００５，９２０，０００４，２９２，８００６，１１６，０００６，１２０，０００４，４５２，８００
    ５，７２０，０００５，７２４，０００４，１３６，０００５，９２０，０００５，９２４，０００４，２９６，０００６，１２０，０００６，１２４，０００４，４５６，０００
    ５，７２４，０００５，７２８，０００４，１３９，２００５，９２４，０００５，９２８，０００４，２９９，２００６，１２４，０００６，１２８，０００４，４５９，２００
    ５，７２８，０００５，７３２，０００４，１４２，４００５，９２８，０００５，９３２，０００４，３０２，４００６，１２８，０００６，１３２，０００４，４６２，４００
    ５，７３２，０００５，７３６，０００４，１４５，６００５，９３２，０００５，９３６，０００４，３０５，６００６，１３２，０００６，１３６，０００４，４６５，６００
    ５，７３６，０００５，７４０，０００４，１４８，８００５，９３６，０００５，９４０，０００４，３０８，８００６，１３６，０００６，１４０，０００４，４６８，８００
    ５，７４０，０００５，７４４，０００４，１５２，０００５，９４０，０００５，９４４，０００４，３１２，０００６，１４０，０００６，１４４，０００４，４７２，０００
    ５，７４４，０００５，７４８，０００４，１５５，２００５，９４４，０００５，９４８，０００４，３１５，２００６，１４４，０００６，１４８，０００４，４７５，２００
    ５，７４８，０００５，７５２，０００４，１５８，４００５，９４８，０００５，９５２，０００４，３１８，４００６，１４８，０００６，１５２，０００４，４７８，４００
    ５，７５２，０００５，７５６，０００４，１６１，６００５，９５２，０００５，９５６，０００４，３２１，６００６，１５２，０００６，１５６，０００４，４８１，６００
    ５，７５６，０００５，７６０，０００４，１６４，８００５，９５６，０００５，９６０，０００４，３２４，８００６，１５６，０００６，１６０，０００４，４８４，８００
    ５，７６０，０００５，７６４，０００４，１６８，０００５，９６０，０００５，９６４，０００４，３２８，０００６，１６０，０００６，１６４，０００４，４８８，０００
    ５，７６４，０００５，７６８，０００４，１７１，２００５，９６４，０００５，９６８，０００４，３３１，２００６，１６４，０００６，１６８，０００４，４９１，２００
    ５，７６８，０００５，７７２，０００４，１７４，４００５，９６８，０００５，９７２，０００４，３３４，４００６，１６８，０００６，１７２，０００４，４９４，４００
    ５，７７２，０００５，７７６，０００４，１７７，６００５，９７２，０００５，９７６，０００４，３３７，６００６，１７２，０００６，１７６，０００４，４９７，６００
    ５，７７６，０００５，７８０，０００４，１８０，８００５，９７６，０００５，９８０，０００４，３４０，８００６，１７６，０００６，１８０，０００４，５００，８００
    ５，７８０，０００５，７８４，０００４，１８４，０００５，９８０，０００５，９８４，０００４，３４４，０００６，１８０，０００６，１８４，０００４，５０４，０００

    （八）

    給与等の金額給与所得控除後の給与等の金額給与等の金額給与所得控除後の給与等の金額給与等の金額給与所得控除後の給与等の金額
    以上未満以上未満以上未満
    円円円円円円円円円
    ６，０６０，０００６，１８４，０００６，０６４，０００６，１８８，０００４，４０８，０００４，５０７，２００６，２６０，０００６，３４４，０００６，２６４，０００６，３４８，０００４，５６８，０００４，６３５，２００６，４６０，０００６，５０４，０００６，４６４，０００６，５０８，０００４，７２８，０００４，７６３，２００
    ６，０６４，０００６，１８８，０００６，０６８，０００６，１９２，０００４，４１１，２００４，５１０，４００６，２６４，０００６，３４８，０００６，２６８，０００６，３５２，０００４，５７１，２００４，６３８，４００６，４６４，０００６，５０８，０００６，４６８，０００６，５１２，０００４，７３１，２００４，７６６，４００
    ６，０６８，０００６，１９２，０００６，０７２，０００６，１９６，０００４，４１４，４００４，５１３，６００６，２６８，０００６，３５２，０００６，２７２，０００６，３５６，０００４，５７４，４００４，６４１，６００６，４６８，０００６，５１２，０００６，４７２，０００６，５１６，０００４，７３４，４００４，７６９，６００
    ６，０７２，０００６，１９６，０００６，０７６，０００６，２００，０００４，４１７，６００４，５１６，８００６，２７２，０００６，３５６，０００６，２７６，０００６，３６０，０００４，５７７，６００４，６４４，８００６，４７２，０００６，５１６，０００６，４７６，０００６，５２０，０００４，７３７，６００４，７７２，８００
    ６，０７６，０００６，２００，０００６，０８０，０００６，２０４，０００４，４２０，８００４，５２０，０００６，２７６，０００６，３６０，０００６，２８０，０００６，３６４，０００４，５８０，８００４，６４８，０００６，４７６，０００６，５２０，０００６，４８０，０００６，５２４，０００４，７４０，８００４，７７６，０００
    ６，０８０，０００６，２０４，０００６，０８４，０００６，２０８，０００４，４２４，０００４，５２３，２００６，２８０，０００６，３６４，０００６，２８４，０００６，３６８，０００４，５８４，０００４，６５１，２００６，４８０，０００６，５２４，０００６，４８４，０００６，５２８，０００４，７４４，０００４，７７９，２００
    ６，０８４，０００６，２０８，０００６，０８８，０００６，２１２，０００４，４２７，２００４，５２６，４００６，２８４，０００６，３６８，０００６，２８８，０００６，３７２，０００４，５８７，２００４，６５４，４００６，４８４，０００６，５２８，０００６，４８８，０００６，５３２，０００４，７４７，２００４，７８２，４００
    ６，０８８，０００６，２１２，０００６，０９２，０００６，２１６，０００４，４３０，４００４，５２９，６００６，２８８，０００６，３７２，０００６，２９２，０００６，３７６，０００４，５９０，４００４，６５７，６００６，４８８，０００６，５３２，０００６，４９２，０００６，５３６，０００４，７５０，４００４，７８５，６００
    ６，０９２，０００６，２１６，０００６，０９６，０００６，２２０，０００４，４３３，６００４，５３２，８００６，２９２，０００６，３７６，０００６，２９６，０００６，３８０，０００４，５９３，６００４，６６０，８００６，４９２，０００６，５３６，０００６，４９６，０００６，５４０，０００４，７５３，６００４，７８８，８００
    ６，０９６，０００６，２２０，０００６，１００，０００６，２２４，０００４，４３６，８００４，５３６，０００６，２９６，０００６，３８０，０００６，３００，０００６，３８４，０００４，５９６，８００４，６６４，０００６，４９６，０００６，５４０，０００６，５００，０００６，５４４，０００４，７５６，８００４，７９２，０００
    ６，１００，０００６，２２４，０００６，１０４，０００６，２２８，０００４，４４０，０００４，５３９，２００６，３００，０００６，３８４，０００６，３０４，０００６，３８８，０００４，６００，０００４，６６７，２００６，５００，０００６，５４４，０００６，５０４，０００６，５４８，０００４，７６０，０００４，７９５，２００
    ６，１０４，０００６，２２８，０００６，１０８，０００６，２３２，０００４，４４３，２００４，５４２，４００６，３０４，０００６，３８８，０００６，３０８，０００６，３９２，０００４，６０３，２００４，６７０，４００６，５０４，０００６，５４８，０００６，５０８，０００６，５５２，０００４，７６３，２００４，７９８，４００
    ６，１０８，０００６，２３２，０００６，１１２，０００６，２３６，０００４，４４６，４００４，５４５，６００６，３０８，０００６，３９２，０００６，３１２，０００６，３９６，０００４，６０６，４００４，６７３，６００６，５０８，０００６，５５２，０００６，５１２，０００６，５５６，０００４，７６６，４００４，８０１，６００
    ６，１１２，０００６，２３６，０００６，１１６，０００６，２４０，０００４，４４９，６００４，５４８，８００６，３１２，０００６，３９６，０００６，３１６，０００６，４００，０００４，６０９，６００４，６７６，８００６，５１２，０００６，５５６，０００６，５１６，０００６，５６０，０００４，７６９，６００４，８０４，８００
    ６，１１６，０００６，２４０，０００６，１２０，０００６，２４４，０００４，４５２，８００４，５５２，０００６，３１６，０００６，４００，０００６，３２０，０００６，４０４，０００４，６１２，８００４，６８０，０００６，５１６，０００６，５６０，０００６，５２０，０００６，５６４，０００４，７７２，８００４，８０８，０００
    ６，１２０，０００６，２４４，０００６，１２４，０００６，２４８，０００４，４５６，０００４，５５５，２００６，３２０，０００６，４０４，０００６，３２４，０００６，４０８，０００４，６１６，０００４，６８３，２００６，５２０，０００６，５６４，０００６，５２４，０００６，５６８，０００４，７７６，０００４，８１１，２００
    ６，１２４，０００６，２４８，０００６，１２８，０００６，２５２，０００４，４５９，２００４，５５８，４００６，３２４，０００６，４０８，０００６，３２８，０００６，４１２，０００４，６１９，２００４，６８６，４００６，５２４，０００６，５６８，０００６，５２８，０００６，５７２，０００４，７７９，２００４，８１４，４００
    ６，１２８，０００６，２５２，０００６，１３２，０００６，２５６，０００４，４６２，４００４，５６１，６００６，３２８，０００６，４１２，０００６，３３２，０００６，４１６，０００４，６２２，４００４，６８９，６００６，５２８，０００６，５７２，０００６，５３２，０００６，５７６，０００４，７８２，４００４，８１７，６００
    ６，１３２，０００６，２５６，０００６，１３６，０００６，２６０，０００４，４６５，６００４，５６４，８００６，３３２，０００６，４１６，０００６，３３６，０００６，４２０，０００４，６２５，６００４，６９２，８００６，５３２，０００６，５７６，０００６，５３６，０００６，５８０，０００４，７８５，６００４，８２０，８００
    ６，１３６，０００６，２６０，０００６，１４０，０００６，２６４，０００４，４６８，８００４，５６８，０００６，３３６，０００６，４２０，０００６，３４０，０００６，４２４，０００４，６２８，８００４，６９６，０００６，５３６，０００６，５８０，０００６，５４０，０００６，５８４，０００４，７８８，８００４，８２４，０００
    ６，１４０，０００６，２６４，０００６，１４４，０００６，２６８，０００４，４７２，０００４，５７１，２００６，３４０，０００６，４２４，０００６，３４４，０００６，４２８，０００４，６３２，０００４，６９９，２００６，５４０，０００６，５８４，０００６，５４４，０００６，５８８，０００４，７９２，０００４，８２７，２００
    ６，１４４，０００６，２６８，０００６，１４８，０００６，２７２，０００４，４７５，２００４，５７４，４００６，３４４，０００６，４２８，０００６，３４８，０００６，４３２，０００４，６３５，２００４，７０２，４００６，５４４，０００６，５８８，０００６，５４８，０００６，５９２，０００４，７９５，２００４，８３０，４００
    ６，１４８，０００６，２７２，０００６，１５２，０００６，２７６，０００４，４７８，４００４，５７７，６００６，３４８，０００６，４３２，０００６，３５２，０００６，４３６，０００４，６３８，４００４，７０５，６００６，５４８，０００６，５９２，０００６，５５２，０００６，５９６，０００４，７９８，４００４，８３３，６００
    ６，１５２，０００６，２７６，０００６，１５６，０００６，２８０，０００４，４８１，６００４，５８０，８００６，３５２，０００６，４３６，０００６，３５６，０００６，４４０，０００４，６４１，６００４，７０８，８００６，５５２，０００６，５９６，０００６，５５６，０００６，６００，０００４，８０１，６００４，８３６，８００
    ６，１５６，０００６，２８０，０００６，１６０，０００６，２８４，０００４，４８４，８００４，５８４，０００６，３５６，０００６，４４０，０００６，３６０，０００６，４４４，０００４，６４４，８００４，７１２，０００６，５５６，０００６，５６０，０００４，８０４，８００
    ６，１６０，０００６，２８４，０００６，１６４，０００６，２８８，０００４，４８８，０００４，５８７，２００６，３６０，０００６，４４４，０００６，３６４，０００６，４４８，０００４，６４８，０００４，７１５，２００６，５６０，０００６，６００，０００６，５６４，０００８，５００，０００４，８０８給与等の金額に９０％を乗じて算出した金額から１，１００，０００円を控除した金額
    ６，１６４，０００６，２８８，０００６，１６８，０００６，２９２，０００４，４９１，２００４，５９０，４００６，３６４，０００６，４４８，０００６，３６８，０００６，４５２，０００４，６５１，２００４，７１８，４００６，５６４，０００６，５６８，０００４，８１１，２００給与等の金額に９０％を乗じて算出した金額から１，１００，０００円を控除した金額
    ６，１６８，０００６，２９２，０００６，１７２，０００６，２９６，０００４，４９４，４００４，５９３，６００６，３６８，０００６，４５２，０００６，３７２，０００６，４５６，０００４，６５４，４００４，７２１，６００６，５６８，０００６，５７２，０００４，８１４，４００給与等の金額に９０％を乗じて算出した金額から１，１００，０００円を控除した金額
    ６，１７２，０００６，２９６，０００６，１７６，０００６，３００，０００４，４９７，６００４，５９６，８００６，３７２，０００６，４５６，０００６，３７６，０００６，４６０，０００４，６５７，６００４，７２４，８００６，５７２，０００６，５７６，０００４，８１７，６００給与等の金額に９０％を乗じて算出した金額から１，１００，０００円を控除した金額
    ６，１７６，０００６，３００，０００６，１８０，０００６，３０４，０００４，５００，８００４，６００，０００６，３７６，０００６，４６０，０００６，３８０，０００６，４６４，０００４，６６０，８００４，７２８，０００６，５７６，０００６，５８０，０００４，８２０，８００
    ６，１８０，０００６，３０４，０００６，１８４，０００６，３０８，０００４，５０４，０００４，６０３，２００６，３８０，０００６，４６４，０００６，３８４，０００６，４６８，０００４，６６４，０００４，７３１，２００６，５８０，０００８，５００，０００６，５８４，０００２０，０００，０００４，８２４給与等の金額から１，９５０，０００円を控除した金額
    ６，１８４，０００６，３０８，０００６，１８８，０００６，３１２，０００４，５０７，２００４，６０６，４００６，３８４，０００６，４６８，０００６，３８８，０００６，４７２，０００４，６６７，２００４，７３４，４００６，５８４，０００６，５８８，０００４，８２７，２００給与等の金額から１，９５０，０００円を控除した金額
    ６，１８８，０００６，３１２，０００６，１９２，０００６，３１６，０００４，５１０，４００４，６０９，６００６，３８８，０００６，４７２，０００６，３９２，０００６，４７６，０００４，６７０，４００４，７３７，６００６，５８８，０００６，５９２，０００４，８３０，４００
    ６，１９２，０００６，３１６，０００６，１９６，０００６，３２０，０００４，５１３，６００４，６１２，８００６，３９２，０００６，４７６，０００６，３９６，０００６，４８０，０００４，６７３，６００４，７４０，８００６，５９２，０００６，５９６，０００４，８３３，６００
    ６，１９６，０００６，３２０，０００６，２００，０００６，３２４，０００４，５１６，８００４，６１６，０００６，３９６，０００６，４８０，０００６，４００，０００６，４８４，０００４，６７６，８００４，７４４，０００６，５９６，０００６，６００，０００４，８３６，８００
    ６，２００，０００６，２０４，０００４，５２０，０００６，４００，０００６，４０４，０００４，６８０，０００６，６００，０００８，５００，０００給与等の金額に９０％を乗じて算出した金額から１，１００，０００円を控除した金額
    ６，３２４，０００６，３２８，０００４，６１９，２００６，４８４，０００６，４８８，０００４，７４７，２００２０，０００，０００円１８，０５０，０００円
    ６，２０４，０００６，３２８，０００６，２０８，０００６，３３２，０００４，５２３，２００４，６２２，４００６，４０４，０００６，４８８，０００６，４０８，０００６，４９２，０００４，６８３，２００４，７５０，４００給与等の金額に９０％を乗じて算出した金額から１，１００，０００円を控除した金額
    ６，２０８，０００６，３３２，０００６，２１２，０００６，３３６，０００４，５２６，４００４，６２５，６００６，４０８，０００６，４９２，０００６，４１２，０００６，４９６，０００４，６８６，４００４，７５３，６００給与等の金額に９０％を乗じて算出した金額から１，１００，０００円を控除した金額
    ６，２１２，０００６，３３６，０００６，２１６，０００６，３４０，０００４，５２９，６００４，６２８，８００６，４１２，０００６，４９６，０００６，４１６，０００６，５００，０００４，６８９，６００４，７５６，８００給与等の金額に９０％を乗じて算出した金額から１，１００，０００円を控除した金額
    ６，２１６，０００６，３４０，０００６，２２０，０００６，３４４，０００４，５３２，８００４，６３２，０００６，４１６，０００６，５００，０００６，４２０，０００６，５０４，０００４，６９２，８００４，７６０，０００
    ６，２２０，０００６，２２４，０００４，５３６，０００６，４２０，０００６，４２４，０００４，６９６，０００８，５００，０００２０，０００，０００給与等の金額から１，９５０，０００円を控除した金額
    ６，２２４，０００６，２２８，０００４，５３９，２００６，４２４，０００６，４２８，０００４，６９９，２００
    ６，２２８，０００６，２３２，０００４，５４２，４００６，４２８，０００６，４３２，０００４，７０２，４００
    ６，２３２，０００６，２３６，０００４，５４５，６００６，４３２，０００６，４３６，０００４，７０５，６００
    ６，２３６，０００６，２４０，０００４，５４８，８００６，４３６，０００６，４４０，０００４，７０８，８００
    ６，２４０，０００６，２４４，０００４，５５２，０００６，４４０，０００６，４４４，０００４，７１２，０００２０，０００，０００円１８，０５０，０００円
    ６，２４４，０００６，２４８，０００４，５５５，２００６，４４４，０００６，４４８，０００４，７１５，２００
    ６，２４８，０００６，２５２，０００４，５５８，４００６，４４８，０００６，４５２，０００４，７１８，４００
    ６，２５２，０００６，２５６，０００４，５６１，６００６，４５２，０００６，４５６，０００４，７２１，６００
    ６，２５６，０００６，２６０，０００４，５６４，８００６，４５６，０００６，４６０，０００４，７２４，８００

    （備考） 給与所得控除後の給与等の金額を求めるには、その年中の給与等の金額に応じ、「給与等の金額」欄の該当する行を求めるものとし、その行の「給与所得控除後の給与等の金額」欄に記載されている金額が、その給与等の金額についての給与所得控除後の給与等の金額である。この場合において、給与等の金額が６，６００，０００円以上の居住者の給与所得控除後の給与等の金額に１円未満の端数があるときは、これを切り捨てた額をもつてその求める給与所得控除後の給与等の金額とする。

    (i)

    Amount of salary or other wageAmount of salary or other wage after the salary income deductionAmount of salary or other wageAmount of salary or other wage after the salary income deductionAmount of salary or other wageAmount of salary or other wage after the salary income deduction
    At leastLess thanAt leastLess thanAt leastLess than
    yenyenyenyenyenyenyenyenyen
    Less than 651,000 yenLess than 691,000 yen02,060,0002,184,0002,064,0002,188,0001,362,0001,448,8002,260,0002,384,0002,264,0002,388,0001,502,0001,588,800
    2,064,0002,188,0002,068,0002,192,0001,364,8001,451,6002,264,0002,388,0002,268,0002,392,0001,504,8001,591,600
    2,068,0002,192,0002,072,0002,196,0001,367,6001,454,4002,268,0002,392,0002,272,0002,396,0001,507,6001,594,400
    2,072,0002,196,0002,076,0002,200,0001,370,4001,457,2002,272,0002,396,0002,276,0002,400,0001,510,4001,597,200
    2,076,0002,200,0002,080,0002,204,0001,373,2001,460,0002,276,0002,400,0002,280,0002,404,0001,513,2001,600,000
    651,000691,0001,900,0002,026,000The amount of salary or other wage less 650690,000 yen2,080,0002,204,0002,084,0002,208,0001,376,0001,462,8002,280,0002,404,0002,284,0002,408,0001,516,0001,602,800
    2,084,0002,208,0002,088,0002,212,0001,378,8001,465,6002,284,0002,408,0002,288,0002,412,0001,518,8001,605,600
    2,088,0002,212,0002,092,0002,216,0001,381,6001,468,4002,288,0002,412,0002,292,0002,416,0001,521,6001,608,400
    2,092,0002,216,0002,096,0002,220,0001,384,4001,471,2002,292,0002,416,0002,296,0002,420,0001,524,4001,611,200
    2,096,0002,220,0002,100,0002,224,0001,387,2001,474,0002,296,0002,420,0002,300,0002,424,0001,527,2001,614,000
    1,900,0002,026,0001,904,0002,028,0001,250,0001,336,0002,100,0002,224,0002,104,0002,228,0001,390,0001,476,8002,300,0002,424,0002,304,0002,428,0001,530,0001,616,800
    1,904,0002,028,0001,908,0002,032,0001,252,8001,338,0002,104,0002,228,0002,108,0002,232,0001,392,8001,479,6002,304,0002,428,0002,308,0002,432,0001,532,8001,619,600
    1,908,0002,032,0001,912,0002,036,0001,255,6001,342,0002,108,0002,232,0002,112,0002,236,0001,395,6001,482,4002,308,0002,432,0002,312,0002,436,0001,535,6001,622,400
    1,912,0001,916,0001,258,4002,112,0002,116,0001,398,4002,312,0002,316,0001,538,400
    1,916,0001,920,0001,261,2002,116,0002,120,0001,401,2002,316,0002,320,0001,541,200
    1,920,0001,924,0001,264,0002,120,0002,124,0001,404,0002,320,0002,324,0001,544,000
    1,924,0001,928,0001,266,8002,124,0002,128,0001,406,8002,324,0002,328,0001,546,800
    1,928,0001,932,0001,269,6002,128,0002,132,0001,409,6002,328,0002,332,0001,549,600
    1,932,0001,936,0001,272,4002,132,0002,136,0001,412,4002,332,0002,336,0001,552,400
    1,936,0001,940,0001,275,2002,136,0002,140,0001,415,2002,336,0002,340,0001,555,200
    1,940,0001,944,0001,278,0002,140,0002,144,0001,418,0002,340,0002,344,0001,558,000
    1,944,0001,948,0001,280,8002,144,0002,148,0001,420,8002,344,0002,348,0001,560,800
    1,948,0001,952,0001,283,6002,148,0002,152,0001,423,6002,348,0002,352,0001,563,600
    1,952,0001,956,0001,286,4002,152,0002,156,0001,426,4002,352,0002,356,0001,566,400
    1,956,0001,960,0001,289,2002,156,0002,160,0001,429,2002,356,0002,360,0001,569,200
    1,960,0001,964,0001,292,0002,160,0002,164,0001,432,0002,360,0002,364,0001,572,000
    1,964,0001,968,0001,294,8002,164,0002,168,0001,434,8002,364,0002,368,0001,574,800
    1,968,0001,972,0001,297,6002,168,0002,172,0001,437,6002,368,0002,372,0001,577,600
    1,972,0001,976,0001,300,4002,172,0002,176,0001,440,4002,372,0002,376,0001,580,400
    1,976,0001,980,0001,303,2002,176,0002,180,0001,443,2002,376,0002,380,0001,583,200
    1,980,0001,984,0001,306,0002,180,0002,184,0001,446,0002,380,0002,384,0001,586,000
    1,984,0001,988,0001,308,8002,184,0002,188,0001,448,8002,384,0002,388,0001,588,800
    1,988,0001,992,0001,311,6002,188,0002,192,0001,451,6002,388,0002,392,0001,591,600
    1,992,0001,996,0001,314,4002,192,0002,196,0001,454,4002,392,0002,396,0001,594,400
    1,996,0002,000,0001,317,2002,196,0002,200,0001,457,2002,396,0002,400,0001,597,200
    2,000,0002,004,0001,320,0002,200,0002,204,0001,460,0002,400,0002,404,0001,600,000
    2,004,0002,008,0001,322,8002,204,0002,208,0001,462,8002,404,0002,408,0001,602,800
    2,008,0002,012,0001,325,6002,208,0002,212,0001,465,6002,408,0002,412,0001,605,600
    2,012,0002,016,0001,328,4002,212,0002,216,0001,468,4002,412,0002,416,0001,608,400
    2,016,0002,020,0001,331,2002,216,0002,220,0001,471,2002,416,0002,420,0001,611,200
    2,020,0002,024,0001,334,0002,220,0002,224,0001,474,0002,420,0002,424,0001,614,000
    2,024,0002,028,0001,336,8002,224,0002,228,0001,476,8002,424,0002,428,0001,616,800
    2,028,0002,032,0001,339,6002,228,0002,232,0001,479,6002,428,0002,432,0001,619,600
    2,032,0002,036,0001,342,4002,232,0002,236,0001,482,4002,432,0002,436,0001,622,400
    2,036,0002,040,0001,345,2002,236,0002,240,0001,485,2002,436,0002,440,0001,625,200
    2,040,0002,044,0001,348,0002,240,0002,244,0001,488,0002,440,0002,444,0001,628,000
    2,044,0002,048,0001,350,8002,244,0002,248,0001,490,8002,444,0002,448,0001,630,800
    2,048,0002,052,0001,353,6002,248,0002,252,0001,493,6002,448,0002,452,0001,633,600
    2,052,0002,056,0001,356,4002,252,0002,256,0001,496,4002,452,0002,456,0001,636,400
    2,056,0002,060,0001,359,2002,256,0002,260,0001,499,2002,456,0002,460,0001,639,200
    2,060,0002,064,0001,362,0002,260,0002,264,0001,502,0002,460,0002,464,0001,642,000
    2,064,0002,068,0001,364,8002,264,0002,268,0001,504,8002,464,0002,468,0001,644,800
    2,068,0002,072,0001,367,6002,268,0002,272,0001,507,6002,468,0002,472,0001,647,600
    2,072,0002,076,0001,370,4002,272,0002,276,0001,510,4002,472,0002,476,0001,650,400
    2,076,0002,080,0001,373,2002,276,0002,280,0001,513,2002,476,0002,480,0001,653,200
    2,080,0002,084,0001,376,0002,280,0002,284,0001,516,0002,480,0002,484,0001,656,000
    2,084,0002,088,0001,378,8002,284,0002,288,0001,518,8002,484,0002,488,0001,658,800
    2,088,0002,092,0001,381,6002,288,0002,292,0001,521,6002,488,0002,492,0001,661,600
    2,092,0002,096,0001,384,4002,292,0002,296,0001,524,4002,492,0002,496,0001,664,400
    2,096,0002,100,0001,387,2002,296,0002,300,0001,527,2002,496,0002,500,0001,667,200
    2,100,0002,104,0001,390,0002,300,0002,304,0001,530,0002,500,0002,504,0001,670,000
    2,104,0002,108,0001,392,8002,304,0002,308,0001,532,8002,504,0002,508,0001,672,800
    2,108,0002,112,0001,395,6002,308,0002,312,0001,535,6002,508,0002,512,0001,675,600
    2,112,0002,116,0001,398,4002,312,0002,316,0001,538,4002,512,0002,516,0001,678,400
    2,116,0002,120,0001,401,2002,316,0002,320,0001,541,2002,516,0002,520,0001,681,200
    2,120,0002,124,0001,404,0002,320,0002,324,0001,544,0002,520,0002,524,0001,684,000
    2,124,0002,128,0001,406,8002,324,0002,328,0001,546,8002,524,0002,528,0001,686,800
    2,128,0002,132,0001,409,6002,328,0002,332,0001,549,6002,528,0002,532,0001,689,600
    2,132,0002,136,0001,412,4002,332,0002,336,0001,552,4002,532,0002,536,0001,692,400
    2,136,0002,140,0001,415,2002,336,0002,340,0001,555,2002,536,0002,540,0001,695,200
    2,140,0002,144,0001,418,0002,340,0002,344,0001,558,0002,540,0002,544,0001,698,000
    2,144,0002,148,0001,420,8002,344,0002,348,0001,560,8002,544,0002,548,0001,700,800
    2,148,0002,152,0001,423,6002,348,0002,352,0001,563,6002,548,0002,552,0001,703,600
    2,152,0002,156,0001,426,4002,352,0002,356,0001,566,4002,552,0002,556,0001,706,400
    2,156,0002,160,0001,429,2002,356,0002,360,0001,569,2002,556,0002,560,0001,709,200
    2,160,0002,164,0001,432,0002,360,0002,364,0001,572,0002,560,0002,564,0001,712,000
    2,164,0002,168,0001,434,8002,364,0002,368,0001,574,8002,564,0002,568,0001,714,800
    2,168,0002,172,0001,437,6002,368,0002,372,0001,577,6002,568,0002,572,0001,717,600
    2,172,0002,176,0001,440,4002,372,0002,376,0001,580,4002,572,0002,576,0001,720,400
    2,176,0002,180,0001,443,2002,376,0002,380,0001,583,2002,576,0002,580,0001,723,200
    2,180,0002,184,0001,446,0002,380,0002,384,0001,586,0002,580,0002,584,0001,726,000

    (ii)

    Amount of salary or other wageAmount of salary or other wage after the salary income deductionAmount of salary or other wageAmount of salary or other wage after the salary income deductionAmount of salary or other wageAmount of salary or other wage after the salary income deduction
    At leastLess thanAt leastLess thanAt leastLess than
    yenyenyenyenyenyenyenyenyen
    2,460,0002,464,0001,642,0002,660,0002,664,0001,782,0002,860,0002,864,0001,922,000
    2,464,0002,468,0001,644,8002,664,0002,668,0001,784,8002,864,0002,868,0001,924,800
    2,468,0002,472,0001,647,6002,668,0002,672,0001,787,6002,868,0002,872,0001,927,600
    2,472,0002,476,0001,650,4002,672,0002,676,0001,790,4002,872,0002,876,0001,930,400
    2,476,0002,480,0001,653,2002,676,0002,680,0001,793,2002,876,0002,880,0001,933,200
    2,480,0002,484,0001,656,0002,680,0002,684,0001,796,0002,880,0002,884,0001,936,000
    2,484,0002,488,0001,658,8002,684,0002,688,0001,798,8002,884,0002,888,0001,938,800
    2,488,0002,492,0001,661,6002,688,0002,692,0001,801,6002,888,0002,892,0001,941,600
    2,492,0002,496,0001,664,4002,692,0002,696,0001,804,4002,892,0002,896,0001,944,400
    2,496,0002,500,0001,667,2002,696,0002,700,0001,807,2002,896,0002,900,0001,947,200
    2,500,0002,504,0001,670,0002,700,0002,704,0001,810,0002,900,0002,904,0001,950,000
    2,504,0002,508,0001,672,8002,704,0002,708,0001,812,8002,904,0002,908,0001,952,800
    2,508,0002,512,0001,675,6002,708,0002,712,0001,815,6002,908,0002,912,0001,955,600
    2,512,0002,516,0001,678,4002,712,0002,716,0001,818,4002,912,0002,916,0001,958,400
    2,516,0002,520,0001,681,2002,716,0002,720,0001,821,2002,916,0002,920,0001,961,200
    2,520,0002,524,0001,684,0002,720,0002,724,0001,824,0002,920,0002,924,0001,964,000
    2,524,0002,528,0001,686,8002,724,0002,728,0001,826,8002,924,0002,928,0001,966,800
    2,528,0002,532,0001,689,6002,728,0002,732,0001,829,6002,928,0002,932,0001,969,600
    2,532,0002,536,0001,692,4002,732,0002,736,0001,832,4002,932,0002,936,0001,972,400
    2,536,0002,540,0001,695,2002,736,0002,740,0001,835,2002,936,0002,940,0001,975,200
    2,540,0002,544,0001,698,0002,740,0002,744,0001,838,0002,940,0002,944,0001,978,000
    2,544,0002,548,0001,700,8002,744,0002,748,0001,840,8002,944,0002,948,0001,980,800
    2,548,0002,552,0001,703,6002,748,0002,752,0001,843,6002,948,0002,952,0001,983,600
    2,552,0002,556,0001,706,4002,752,0002,756,0001,846,4002,952,0002,956,0001,986,400
    2,556,0002,560,0001,709,2002,756,0002,760,0001,849,2002,956,0002,960,0001,989,200
    2,560,0002,564,0001,712,0002,760,0002,764,0001,852,0002,960,0002,964,0001,992,000
    2,564,0002,568,0001,714,8002,764,0002,768,0001,854,8002,964,0002,968,0001,994,800
    2,568,0002,572,0001,717,6002,768,0002,772,0001,857,6002,968,0002,972,0001,997,600
    2,572,0002,576,0001,720,4002,772,0002,776,0001,860,4002,972,0002,976,0002,000,400
    2,576,0002,580,0001,723,2002,776,0002,780,0001,863,2002,976,0002,980,0002,003,200
    2,580,0002,584,0001,726,0002,780,0002,784,0001,866,0002,980,0002,984,0002,006,000
    2,584,0002,588,0001,728,8002,784,0002,788,0001,868,8002,984,0002,988,0002,008,800
    2,588,0002,592,0001,731,6002,788,0002,792,0001,871,6002,988,0002,992,0002,011,600
    2,592,0002,596,0001,734,4002,792,0002,796,0001,874,4002,992,0002,996,0002,014,400
    2,596,0002,600,0001,737,2002,796,0002,800,0001,877,2002,996,0003,000,0002,017,200
    2,600,0002,604,0001,740,0002,800,0002,804,0001,880,0003,000,0003,004,0002,020,000
    2,604,0002,608,0001,742,8002,804,0002,808,0001,882,8003,004,0003,008,0002,022,800
    2,608,0002,612,0001,745,6002,808,0002,812,0001,885,6003,008,0003,012,0002,025,600
    2,612,0002,616,0001,748,4002,812,0002,816,0001,888,4003,012,0003,016,0002,028,400
    2,616,0002,620,0001,751,2002,816,0002,820,0001,891,2003,016,0003,020,0002,031,200
    2,620,0002,624,0001,754,0002,820,0002,824,0001,894,0003,020,0003,024,0002,034,000
    2,624,0002,628,0001,756,8002,824,0002,828,0001,896,8003,024,0003,028,0002,036,800
    2,628,0002,632,0001,759,6002,828,0002,832,0001,899,6003,028,0003,032,0002,039,600
    2,632,0002,636,0001,762,4002,832,0002,836,0001,902,4003,032,0003,036,0002,042,400
    2,636,0002,640,0001,765,2002,836,0002,840,0001,905,2003,036,0003,040,0002,045,200
    2,640,0002,644,0001,768,0002,840,0002,844,0001,908,0003,040,0003,044,0002,048,000
    2,644,0002,648,0001,770,8002,844,0002,848,0001,910,8003,044,0003,048,0002,050,800
    2,648,0002,652,0001,773,6002,848,0002,852,0001,913,6003,048,0003,052,0002,053,600
    2,652,0002,656,0001,776,4002,852,0002,856,0001,916,4003,052,0003,056,0002,056,400
    2,656,0002,660,0001,779,2002,856,0002,860,0001,919,2003,056,0003,060,0002,059,200
    2,660,0002,664,0001,782,0002,860,0002,864,0001,922,0003,060,0003,064,0002,062,000
    2,664,0002,668,0001,784,8002,864,0002,868,0001,924,8003,064,0003,068,0002,064,800
    2,668,0002,672,0001,787,6002,868,0002,872,0001,927,6003,068,0003,072,0002,067,600
    2,672,0002,676,0001,790,4002,872,0002,876,0001,930,4003,072,0003,076,0002,070,400
    2,676,0002,680,0001,793,2002,876,0002,880,0001,933,2003,076,0003,080,0002,073,200
    2,680,0002,684,0001,796,0002,880,0002,884,0001,936,0003,080,0003,084,0002,076,000
    2,684,0002,688,0001,798,8002,884,0002,888,0001,938,8003,084,0003,088,0002,078,800
    2,688,0002,692,0001,801,6002,888,0002,892,0001,941,6003,088,0003,092,0002,081,600
    2,692,0002,696,0001,804,4002,892,0002,896,0001,944,4003,092,0003,096,0002,084,400
    2,696,0002,700,0001,807,2002,896,0002,900,0001,947,2003,096,0003,100,0002,087,200
    2,700,0002,704,0001,810,0002,900,0002,904,0001,950,0003,100,0003,104,0002,090,000
    2,704,0002,708,0001,812,8002,904,0002,908,0001,952,8003,104,0003,108,0002,092,800
    2,708,0002,712,0001,815,6002,908,0002,912,0001,955,6003,108,0003,112,0002,095,600
    2,712,0002,716,0001,818,4002,912,0002,916,0001,958,4003,112,0003,116,0002,098,400
    2,716,0002,720,0001,821,2002,916,0002,920,0001,961,2003,116,0003,120,0002,101,200
    2,720,0002,724,0001,824,0002,920,0002,924,0001,964,0003,120,0003,124,0002,104,000
    2,724,0002,728,0001,826,8002,924,0002,928,0001,966,8003,124,0003,128,0002,106,800
    2,728,0002,732,0001,829,6002,928,0002,932,0001,969,6003,128,0003,132,0002,109,600
    2,732,0002,736,0001,832,4002,932,0002,936,0001,972,4003,132,0003,136,0002,112,400
    2,736,0002,740,0001,835,2002,936,0002,940,0001,975,2003,136,0003,140,0002,115,200
    2,740,0002,744,0001,838,0002,940,0002,944,0001,978,0003,140,0003,144,0002,118,000
    2,744,0002,748,0001,840,8002,944,0002,948,0001,980,8003,144,0003,148,0002,120,800
    2,748,0002,752,0001,843,6002,948,0002,952,0001,983,6003,148,0003,152,0002,123,600
    2,752,0002,756,0001,846,4002,952,0002,956,0001,986,4003,152,0003,156,0002,126,400
    2,756,0002,760,0001,849,2002,956,0002,960,0001,989,2003,156,0003,160,0002,129,200
    2,760,0002,764,0001,852,0002,960,0002,964,0001,992,0003,160,0003,164,0002,132,000
    2,764,0002,768,0001,854,8002,964,0002,968,0001,994,8003,164,0003,168,0002,134,800
    2,768,0002,772,0001,857,6002,968,0002,972,0001,997,6003,168,0003,172,0002,137,600
    2,772,0002,776,0001,860,4002,972,0002,976,0002,000,4003,172,0003,176,0002,140,400
    2,776,0002,780,0001,863,2002,976,0002,980,0002,003,2003,176,0003,180,0002,143,200
    2,780,0002,784,0001,866,0002,980,0002,984,0002,006,0003,180,0003,184,0002,146,000

    (iii)

    Amount of salary or other wageAmount of salary or other wage after the salary income deductionAmount of salary or other wageAmount of salary or other wage after the salary income deductionAmount of salary or other wageAmount of salary or other wage after the salary income deduction
    At leastLess thanAt leastLess thanAt leastLess than
    yenyenyenyenyenyenyenyenyen
    3,060,0003,064,0002,062,0003,260,0003,264,0002,202,0003,460,0003,464,0002,342,000
    3,064,0003,068,0002,064,8003,264,0003,268,0002,204,8003,464,0003,468,0002,344,800
    3,068,0003,072,0002,067,6003,268,0003,272,0002,207,6003,468,0003,472,0002,347,600
    3,072,0003,076,0002,070,4003,272,0003,276,0002,210,4003,472,0003,476,0002,350,400
    3,076,0003,080,0002,073,2003,276,0003,280,0002,213,2003,476,0003,480,0002,353,200
    3,080,0003,084,0002,076,0003,280,0003,284,0002,216,0003,480,0003,484,0002,356,000
    3,084,0003,088,0002,078,8003,284,0003,288,0002,218,8003,484,0003,488,0002,358,800
    3,088,0003,092,0002,081,6003,288,0003,292,0002,221,6003,488,0003,492,0002,361,600
    3,092,0003,096,0002,084,4003,292,0003,296,0002,224,4003,492,0003,496,0002,364,400
    3,096,0003,100,0002,087,2003,296,0003,300,0002,227,2003,496,0003,500,0002,367,200
    3,100,0003,104,0002,090,0003,300,0003,304,0002,230,0003,500,0003,504,0002,370,000
    3,104,0003,108,0002,092,8003,304,0003,308,0002,232,8003,504,0003,508,0002,372,800
    3,108,0003,112,0002,095,6003,308,0003,312,0002,235,6003,508,0003,512,0002,375,600
    3,112,0003,116,0002,098,4003,312,0003,316,0002,238,4003,512,0003,516,0002,378,400
    3,116,0003,120,0002,101,2003,316,0003,320,0002,241,2003,516,0003,520,0002,381,200
    3,120,0003,124,0002,104,0003,320,0003,324,0002,244,0003,520,0003,524,0002,384,000
    3,124,0003,128,0002,106,8003,324,0003,328,0002,246,8003,524,0003,528,0002,386,800
    3,128,0003,132,0002,109,6003,328,0003,332,0002,249,6003,528,0003,532,0002,389,600
    3,132,0003,136,0002,112,4003,332,0003,336,0002,252,4003,532,0003,536,0002,392,400
    3,136,0003,140,0002,115,2003,336,0003,340,0002,255,2003,536,0003,540,0002,395,200
    3,140,0003,144,0002,118,0003,340,0003,344,0002,258,0003,540,0003,544,0002,398,000
    3,144,0003,148,0002,120,8003,344,0003,348,0002,260,8003,544,0003,548,0002,400,800
    3,148,0003,152,0002,123,6003,348,0003,352,0002,263,6003,548,0003,552,0002,403,600
    3,152,0003,156,0002,126,4003,352,0003,356,0002,266,4003,552,0003,556,0002,406,400
    3,156,0003,160,0002,129,2003,356,0003,360,0002,269,2003,556,0003,560,0002,409,200
    3,160,0003,164,0002,132,0003,360,0003,364,0002,272,0003,560,0003,564,0002,412,000
    3,164,0003,168,0002,134,8003,364,0003,368,0002,274,8003,564,0003,568,0002,414,800
    3,168,0003,172,0002,137,6003,368,0003,372,0002,277,6003,568,0003,572,0002,417,600
    3,172,0003,176,0002,140,4003,372,0003,376,0002,280,4003,572,0003,576,0002,420,400
    3,176,0003,180,0002,143,2003,376,0003,380,0002,283,2003,576,0003,580,0002,423,200
    3,180,0003,184,0002,146,0003,380,0003,384,0002,286,0003,580,0003,584,0002,426,000
    3,184,0003,188,0002,148,8003,384,0003,388,0002,288,8003,584,0003,588,0002,428,800
    3,188,0003,192,0002,151,6003,388,0003,392,0002,291,6003,588,0003,592,0002,431,600
    3,192,0003,196,0002,154,4003,392,0003,396,0002,294,4003,592,0003,596,0002,434,400
    3,196,0003,200,0002,157,2003,396,0003,400,0002,297,2003,596,0003,600,0002,437,200
    3,200,0003,204,0002,160,0003,400,0003,404,0002,300,0003,600,0003,604,0002,440,000
    3,204,0003,208,0002,162,8003,404,0003,408,0002,302,8003,604,0003,608,0002,443,200
    3,208,0003,212,0002,165,6003,408,0003,412,0002,305,6003,608,0003,612,0002,446,400
    3,212,0003,216,0002,168,4003,412,0003,416,0002,308,4003,612,0003,616,0002,449,600
    3,216,0003,220,0002,171,2003,416,0003,420,0002,311,2003,616,0003,620,0002,452,800
    3,220,0003,224,0002,174,0003,420,0003,424,0002,314,0003,620,0003,624,0002,456,000
    3,224,0003,228,0002,176,8003,424,0003,428,0002,316,8003,624,0003,628,0002,459,200
    3,228,0003,232,0002,179,6003,428,0003,432,0002,319,6003,628,0003,632,0002,462,400
    3,232,0003,236,0002,182,4003,432,0003,436,0002,322,4003,632,0003,636,0002,465,600
    3,236,0003,240,0002,185,2003,436,0003,440,0002,325,2003,636,0003,640,0002,468,800
    3,240,0003,244,0002,188,0003,440,0003,444,0002,328,0003,640,0003,644,0002,472,000
    3,244,0003,248,0002,190,8003,444,0003,448,0002,330,8003,644,0003,648,0002,475,200
    3,248,0003,252,0002,193,6003,448,0003,452,0002,333,6003,648,0003,652,0002,478,400
    3,252,0003,256,0002,196,4003,452,0003,456,0002,336,4003,652,0003,656,0002,481,600
    3,256,0003,260,0002,199,2003,456,0003,460,0002,339,2003,656,0003,660,0002,484,800
    3,260,0003,264,0002,202,0003,460,0003,464,0002,342,0003,660,0003,664,0002,488,000
    3,264,0003,268,0002,204,8003,464,0003,468,0002,344,8003,664,0003,668,0002,491,200
    3,268,0003,272,0002,207,6003,468,0003,472,0002,347,6003,668,0003,672,0002,494,400
    3,272,0003,276,0002,210,4003,472,0003,476,0002,350,4003,672,0003,676,0002,497,600
    3,276,0003,280,0002,213,2003,476,0003,480,0002,353,2003,676,0003,680,0002,500,800
    3,280,0003,284,0002,216,0003,480,0003,484,0002,356,0003,680,0003,684,0002,504,000
    3,284,0003,288,0002,218,8003,484,0003,488,0002,358,8003,684,0003,688,0002,507,200
    3,288,0003,292,0002,221,6003,488,0003,492,0002,361,6003,688,0003,692,0002,510,400
    3,292,0003,296,0002,224,4003,492,0003,496,0002,364,4003,692,0003,696,0002,513,600
    3,296,0003,300,0002,227,2003,496,0003,500,0002,367,2003,696,0003,700,0002,516,800
    3,300,0003,304,0002,230,0003,500,0003,504,0002,370,0003,700,0003,704,0002,520,000
    3,304,0003,308,0002,232,8003,504,0003,508,0002,372,8003,704,0003,708,0002,523,200
    3,308,0003,312,0002,235,6003,508,0003,512,0002,375,6003,708,0003,712,0002,526,400
    3,312,0003,316,0002,238,4003,512,0003,516,0002,378,4003,712,0003,716,0002,529,600
    3,316,0003,320,0002,241,2003,516,0003,520,0002,381,2003,716,0003,720,0002,532,800
    3,320,0003,324,0002,244,0003,520,0003,524,0002,384,0003,720,0003,724,0002,536,000
    3,324,0003,328,0002,246,8003,524,0003,528,0002,386,8003,724,0003,728,0002,539,200
    3,328,0003,332,0002,249,6003,528,0003,532,0002,389,6003,728,0003,732,0002,542,400
    3,332,0003,336,0002,252,4003,532,0003,536,0002,392,4003,732,0003,736,0002,545,600
    3,336,0003,340,0002,255,2003,536,0003,540,0002,395,2003,736,0003,740,0002,548,800
    3,340,0003,344,0002,258,0003,540,0003,544,0002,398,0003,740,0003,744,0002,552,000
    3,344,0003,348,0002,260,8003,544,0003,548,0002,400,8003,744,0003,748,0002,555,200
    3,348,0003,352,0002,263,6003,548,0003,552,0002,403,6003,748,0003,752,0002,558,400
    3,352,0003,356,0002,266,4003,552,0003,556,0002,406,4003,752,0003,756,0002,561,600
    3,356,0003,360,0002,269,2003,556,0003,560,0002,409,2003,756,0003,760,0002,564,800
    3,360,0003,364,0002,272,0003,560,0003,564,0002,412,0003,760,0003,764,0002,568,000
    3,364,0003,368,0002,274,8003,564,0003,568,0002,414,8003,764,0003,768,0002,571,200
    3,368,0003,372,0002,277,6003,568,0003,572,0002,417,6003,768,0003,772,0002,574,400
    3,372,0003,376,0002,280,4003,572,0003,576,0002,420,4003,772,0003,776,0002,577,600
    3,376,0003,380,0002,283,2003,576,0003,580,0002,423,2003,776,0003,780,0002,580,800
    3,380,0003,384,0002,286,0003,580,0003,584,0002,426,0003,780,0003,784,0002,584,000

    (iv)

    Amount of salary or other wageAmount of salary or other wage after the salary income deductionAmount of salary or other wageAmount of salary or other wage after the salary income deductionAmount of salary or other wageAmount of salary or other wage after the salary income deduction
    At leastLess thanAt leastLess thanAt leastLess than
    yenyenyenyenyenyenyenyenyen
    3,660,0003,664,0002,488,0003,860,0003,864,0002,648,0004,060,0004,064,0002,808,000
    3,664,0003,668,0002,491,2003,864,0003,868,0002,651,2004,064,0004,068,0002,811,200
    3,668,0003,672,0002,494,4003,868,0003,872,0002,654,4004,068,0004,072,0002,814,400
    3,672,0003,676,0002,497,6003,872,0003,876,0002,657,6004,072,0004,076,0002,817,600
    3,676,0003,680,0002,500,8003,876,0003,880,0002,660,8004,076,0004,080,0002,820,800
    3,680,0003,684,0002,504,0003,880,0003,884,0002,664,0004,080,0004,084,0002,824,000
    3,684,0003,688,0002,507,2003,884,0003,888,0002,667,2004,084,0004,088,0002,827,200
    3,688,0003,692,0002,510,4003,888,0003,892,0002,670,4004,088,0004,092,0002,830,400
    3,692,0003,696,0002,513,6003,892,0003,896,0002,673,6004,092,0004,096,0002,833,600
    3,696,0003,700,0002,516,8003,896,0003,900,0002,676,8004,096,0004,100,0002,836,800
    3,700,0003,704,0002,520,0003,900,0003,904,0002,680,0004,100,0004,104,0002,840,000
    3,704,0003,708,0002,523,2003,904,0003,908,0002,683,2004,104,0004,108,0002,843,200
    3,708,0003,712,0002,526,4003,908,0003,912,0002,686,4004,108,0004,112,0002,846,400
    3,712,0003,716,0002,529,6003,912,0003,916,0002,689,6004,112,0004,116,0002,849,600
    3,716,0003,720,0002,532,8003,916,0003,920,0002,692,8004,116,0004,120,0002,852,800
    3,720,0003,724,0002,536,0003,920,0003,924,0002,696,0004,120,0004,124,0002,856,000
    3,724,0003,728,0002,539,2003,924,0003,928,0002,699,2004,124,0004,128,0002,859,200
    3,728,0003,732,0002,542,4003,928,0003,932,0002,702,4004,128,0004,132,0002,862,400
    3,732,0003,736,0002,545,6003,932,0003,936,0002,705,6004,132,0004,136,0002,865,600
    3,736,0003,740,0002,548,8003,936,0003,940,0002,708,8004,136,0004,140,0002,868,800
    3,740,0003,744,0002,552,0003,940,0003,944,0002,712,0004,140,0004,144,0002,872,000
    3,744,0003,748,0002,555,2003,944,0003,948,0002,715,2004,144,0004,148,0002,875,200
    3,748,0003,752,0002,558,4003,948,0003,952,0002,718,4004,148,0004,152,0002,878,400
    3,752,0003,756,0002,561,6003,952,0003,956,0002,721,6004,152,0004,156,0002,881,600
    3,756,0003,760,0002,564,8003,956,0003,960,0002,724,8004,156,0004,160,0002,884,800
    3,760,0003,764,0002,568,0003,960,0003,964,0002,728,0004,160,0004,164,0002,888,000
    3,764,0003,768,0002,571,2003,964,0003,968,0002,731,2004,164,0004,168,0002,891,200
    3,768,0003,772,0002,574,4003,968,0003,972,0002,734,4004,168,0004,172,0002,894,400
    3,772,0003,776,0002,577,6003,972,0003,976,0002,737,6004,172,0004,176,0002,897,600
    3,776,0003,780,0002,580,8003,976,0003,980,0002,740,8004,176,0004,180,0002,900,800
    3,780,0003,784,0002,584,0003,980,0003,984,0002,744,0004,180,0004,184,0002,904,000
    3,784,0003,788,0002,587,2003,984,0003,988,0002,747,2004,184,0004,188,0002,907,200
    3,788,0003,792,0002,590,4003,988,0003,992,0002,750,4004,188,0004,192,0002,910,400
    3,792,0003,796,0002,593,6003,992,0003,996,0002,753,6004,192,0004,196,0002,913,600
    3,796,0003,800,0002,596,8003,996,0004,000,0002,756,8004,196,0004,200,0002,916,800
    3,800,0003,804,0002,600,0004,000,0004,004,0002,760,0004,200,0004,204,0002,920,000
    3,804,0003,808,0002,603,2004,004,0004,008,0002,763,2004,204,0004,208,0002,923,200
    3,808,0003,812,0002,606,4004,008,0004,012,0002,766,4004,208,0004,212,0002,926,400
    3,812,0003,816,0002,609,6004,012,0004,016,0002,769,6004,212,0004,216,0002,929,600
    3,816,0003,820,0002,612,8004,016,0004,020,0002,772,8004,216,0004,220,0002,932,800
    3,820,0003,824,0002,616,0004,020,0004,024,0002,776,0004,220,0004,224,0002,936,000
    3,824,0003,828,0002,619,2004,024,0004,028,0002,779,2004,224,0004,228,0002,939,200
    3,828,0003,832,0002,622,4004,028,0004,032,0002,782,4004,228,0004,232,0002,942,400
    3,832,0003,836,0002,625,6004,032,0004,036,0002,785,6004,232,0004,236,0002,945,600
    3,836,0003,840,0002,628,8004,036,0004,040,0002,788,8004,236,0004,240,0002,948,800
    3,840,0003,844,0002,632,0004,040,0004,044,0002,792,0004,240,0004,244,0002,952,000
    3,844,0003,848,0002,635,2004,044,0004,048,0002,795,2004,244,0004,248,0002,955,200
    3,848,0003,852,0002,638,4004,048,0004,052,0002,798,4004,248,0004,252,0002,958,400
    3,852,0003,856,0002,641,6004,052,0004,056,0002,801,6004,252,0004,256,0002,961,600
    3,856,0003,860,0002,644,8004,056,0004,060,0002,804,8004,256,0004,260,0002,964,800
    3,860,0003,864,0002,648,0004,060,0004,064,0002,808,0004,260,0004,264,0002,968,000
    3,864,0003,868,0002,651,2004,064,0004,068,0002,811,2004,264,0004,268,0002,971,200
    3,868,0003,872,0002,654,4004,068,0004,072,0002,814,4004,268,0004,272,0002,974,400
    3,872,0003,876,0002,657,6004,072,0004,076,0002,817,6004,272,0004,276,0002,977,600
    3,876,0003,880,0002,660,8004,076,0004,080,0002,820,8004,276,0004,280,0002,980,800
    3,880,0003,884,0002,664,0004,080,0004,084,0002,824,0004,280,0004,284,0002,984,000
    3,884,0003,888,0002,667,2004,084,0004,088,0002,827,2004,284,0004,288,0002,987,200
    3,888,0003,892,0002,670,4004,088,0004,092,0002,830,4004,288,0004,292,0002,990,400
    3,892,0003,896,0002,673,6004,092,0004,096,0002,833,6004,292,0004,296,0002,993,600
    3,896,0003,900,0002,676,8004,096,0004,100,0002,836,8004,296,0004,300,0002,996,800
    3,900,0003,904,0002,680,0004,100,0004,104,0002,840,0004,300,0004,304,0003,000,000
    3,904,0003,908,0002,683,2004,104,0004,108,0002,843,2004,304,0004,308,0003,003,200
    3,908,0003,912,0002,686,4004,108,0004,112,0002,846,4004,308,0004,312,0003,006,400
    3,912,0003,916,0002,689,6004,112,0004,116,0002,849,6004,312,0004,316,0003,009,600
    3,916,0003,920,0002,692,8004,116,0004,120,0002,852,8004,316,0004,320,0003,012,800
    3,920,0003,924,0002,696,0004,120,0004,124,0002,856,0004,320,0004,324,0003,016,000
    3,924,0003,928,0002,699,2004,124,0004,128,0002,859,2004,324,0004,328,0003,019,200
    3,928,0003,932,0002,702,4004,128,0004,132,0002,862,4004,328,0004,332,0003,022,400
    3,932,0003,936,0002,705,6004,132,0004,136,0002,865,6004,332,0004,336,0003,025,600
    3,936,0003,940,0002,708,8004,136,0004,140,0002,868,8004,336,0004,340,0003,028,800
    3,940,0003,944,0002,712,0004,140,0004,144,0002,872,0004,340,0004,344,0003,032,000
    3,944,0003,948,0002,715,2004,144,0004,148,0002,875,2004,344,0004,348,0003,035,200
    3,948,0003,952,0002,718,4004,148,0004,152,0002,878,4004,348,0004,352,0003,038,400
    3,952,0003,956,0002,721,6004,152,0004,156,0002,881,6004,352,0004,356,0003,041,600
    3,956,0003,960,0002,724,8004,156,0004,160,0002,884,8004,356,0004,360,0003,044,800
    3,960,0003,964,0002,728,0004,160,0004,164,0002,888,0004,360,0004,364,0003,048,000
    3,964,0003,968,0002,731,2004,164,0004,168,0002,891,2004,364,0004,368,0003,051,200
    3,968,0003,972,0002,734,4004,168,0004,172,0002,894,4004,368,0004,372,0003,054,400
    3,972,0003,976,0002,737,6004,172,0004,176,0002,897,6004,372,0004,376,0003,057,600
    3,976,0003,980,0002,740,8004,176,0004,180,0002,900,8004,376,0004,380,0003,060,800
    3,980,0003,984,0002,744,0004,180,0004,184,0002,904,0004,380,0004,384,0003,064,000

    (v)

    Amount of salary or other wageAmount of salary or other wage after the salary income deductionAmount of salary or other wageAmount of salary or other wage after the salary income deductionAmount of salary or other wageAmount of salary or other wage after the salary income deduction
    At leastLess thanAt leastLess thanAt leastLess than
    yenyenyenyenyenyenyenyenyen
    4,260,0004,264,0002,968,0004,460,0004,464,0003,128,0004,660,0004,664,0003,288,000
    4,264,0004,268,0002,971,2004,464,0004,468,0003,131,2004,664,0004,668,0003,291,200
    4,268,0004,272,0002,974,4004,468,0004,472,0003,134,4004,668,0004,672,0003,294,400
    4,272,0004,276,0002,977,6004,472,0004,476,0003,137,6004,672,0004,676,0003,297,600
    4,276,0004,280,0002,980,8004,476,0004,480,0003,140,8004,676,0004,680,0003,300,800
    4,280,0004,284,0002,984,0004,480,0004,484,0003,144,0004,680,0004,684,0003,304,000
    4,284,0004,288,0002,987,2004,484,0004,488,0003,147,2004,684,0004,688,0003,307,200
    4,288,0004,292,0002,990,4004,488,0004,492,0003,150,4004,688,0004,692,0003,310,400
    4,292,0004,296,0002,993,6004,492,0004,496,0003,153,6004,692,0004,696,0003,313,600
    4,296,0004,300,0002,996,8004,496,0004,500,0003,156,8004,696,0004,700,0003,316,800
    4,300,0004,304,0003,000,0004,500,0004,504,0003,160,0004,700,0004,704,0003,320,000
    4,304,0004,308,0003,003,2004,504,0004,508,0003,163,2004,704,0004,708,0003,323,200
    4,308,0004,312,0003,006,4004,508,0004,512,0003,166,4004,708,0004,712,0003,326,400
    4,312,0004,316,0003,009,6004,512,0004,516,0003,169,6004,712,0004,716,0003,329,600
    4,316,0004,320,0003,012,8004,516,0004,520,0003,172,8004,716,0004,720,0003,332,800
    4,320,0004,324,0003,016,0004,520,0004,524,0003,176,0004,720,0004,724,0003,336,000
    4,324,0004,328,0003,019,2004,524,0004,528,0003,179,2004,724,0004,728,0003,339,200
    4,328,0004,332,0003,022,4004,528,0004,532,0003,182,4004,728,0004,732,0003,342,400
    4,332,0004,336,0003,025,6004,532,0004,536,0003,185,6004,732,0004,736,0003,345,600
    4,336,0004,340,0003,028,8004,536,0004,540,0003,188,8004,736,0004,740,0003,348,800
    4,340,0004,344,0003,032,0004,540,0004,544,0003,192,0004,740,0004,744,0003,352,000
    4,344,0004,348,0003,035,2004,544,0004,548,0003,195,2004,744,0004,748,0003,355,200
    4,348,0004,352,0003,038,4004,548,0004,552,0003,198,4004,748,0004,752,0003,358,400
    4,352,0004,356,0003,041,6004,552,0004,556,0003,201,6004,752,0004,756,0003,361,600
    4,356,0004,360,0003,044,8004,556,0004,560,0003,204,8004,756,0004,760,0003,364,800
    4,360,0004,364,0003,048,0004,560,0004,564,0003,208,0004,760,0004,764,0003,368,000
    4,364,0004,368,0003,051,2004,564,0004,568,0003,211,2004,764,0004,768,0003,371,200
    4,368,0004,372,0003,054,4004,568,0004,572,0003,214,4004,768,0004,772,0003,374,400
    4,372,0004,376,0003,057,6004,572,0004,576,0003,217,6004,772,0004,776,0003,377,600
    4,376,0004,380,0003,060,8004,576,0004,580,0003,220,8004,776,0004,780,0003,380,800
    4,380,0004,384,0003,064,0004,580,0004,584,0003,224,0004,780,0004,784,0003,384,000
    4,384,0004,388,0003,067,2004,584,0004,588,0003,227,2004,784,0004,788,0003,387,200
    4,388,0004,392,0003,070,4004,588,0004,592,0003,230,4004,788,0004,792,0003,390,400
    4,392,0004,396,0003,073,6004,592,0004,596,0003,233,6004,792,0004,796,0003,393,600
    4,396,0004,400,0003,076,8004,596,0004,600,0003,236,8004,796,0004,800,0003,396,800
    4,400,0004,404,0003,080,0004,600,0004,604,0003,240,0004,800,0004,804,0003,400,000
    4,404,0004,408,0003,083,2004,604,0004,608,0003,243,2004,804,0004,808,0003,403,200
    4,408,0004,412,0003,086,4004,608,0004,612,0003,246,4004,808,0004,812,0003,406,400
    4,412,0004,416,0003,089,6004,612,0004,616,0003,249,6004,812,0004,816,0003,409,600
    4,416,0004,420,0003,092,8004,616,0004,620,0003,252,8004,816,0004,820,0003,412,800
    4,420,0004,424,0003,096,0004,620,0004,624,0003,256,0004,820,0004,824,0003,416,000
    4,424,0004,428,0003,099,2004,624,0004,628,0003,259,2004,824,0004,828,0003,419,200
    4,428,0004,432,0003,102,4004,628,0004,632,0003,262,4004,828,0004,832,0003,422,400
    4,432,0004,436,0003,105,6004,632,0004,636,0003,265,6004,832,0004,836,0003,425,600
    4,436,0004,440,0003,108,8004,636,0004,640,0003,268,8004,836,0004,840,0003,428,800
    4,440,0004,444,0003,112,0004,640,0004,644,0003,272,0004,840,0004,844,0003,432,000
    4,444,0004,448,0003,115,2004,644,0004,648,0003,275,2004,844,0004,848,0003,435,200
    4,448,0004,452,0003,118,4004,648,0004,652,0003,278,4004,848,0004,852,0003,438,400
    4,452,0004,456,0003,121,6004,652,0004,656,0003,281,6004,852,0004,856,0003,441,600
    4,456,0004,460,0003,124,8004,656,0004,660,0003,284,8004,856,0004,860,0003,444,800
    4,460,0004,464,0003,128,0004,660,0004,664,0003,288,0004,860,0004,864,0003,448,000
    4,464,0004,468,0003,131,2004,664,0004,668,0003,291,2004,864,0004,868,0003,451,200
    4,468,0004,472,0003,134,4004,668,0004,672,0003,294,4004,868,0004,872,0003,454,400
    4,472,0004,476,0003,137,6004,672,0004,676,0003,297,6004,872,0004,876,0003,457,600
    4,476,0004,480,0003,140,8004,676,0004,680,0003,300,8004,876,0004,880,0003,460,800
    4,480,0004,484,0003,144,0004,680,0004,684,0003,304,0004,880,0004,884,0003,464,000
    4,484,0004,488,0003,147,2004,684,0004,688,0003,307,2004,884,0004,888,0003,467,200
    4,488,0004,492,0003,150,4004,688,0004,692,0003,310,4004,888,0004,892,0003,470,400
    4,492,0004,496,0003,153,6004,692,0004,696,0003,313,6004,892,0004,896,0003,473,600
    4,496,0004,500,0003,156,8004,696,0004,700,0003,316,8004,896,0004,900,0003,476,800
    4,500,0004,504,0003,160,0004,700,0004,704,0003,320,0004,900,0004,904,0003,480,000
    4,504,0004,508,0003,163,2004,704,0004,708,0003,323,2004,904,0004,908,0003,483,200
    4,508,0004,512,0003,166,4004,708,0004,712,0003,326,4004,908,0004,912,0003,486,400
    4,512,0004,516,0003,169,6004,712,0004,716,0003,329,6004,912,0004,916,0003,489,600
    4,516,0004,520,0003,172,8004,716,0004,720,0003,332,8004,916,0004,920,0003,492,800
    4,520,0004,524,0003,176,0004,720,0004,724,0003,336,0004,920,0004,924,0003,496,000
    4,524,0004,528,0003,179,2004,724,0004,728,0003,339,2004,924,0004,928,0003,499,200
    4,528,0004,532,0003,182,4004,728,0004,732,0003,342,4004,928,0004,932,0003,502,400
    4,532,0004,536,0003,185,6004,732,0004,736,0003,345,6004,932,0004,936,0003,505,600
    4,536,0004,540,0003,188,8004,736,0004,740,0003,348,8004,936,0004,940,0003,508,800
    4,540,0004,544,0003,192,0004,740,0004,744,0003,352,0004,940,0004,944,0003,512,000
    4,544,0004,548,0003,195,2004,744,0004,748,0003,355,2004,944,0004,948,0003,515,200
    4,548,0004,552,0003,198,4004,748,0004,752,0003,358,4004,948,0004,952,0003,518,400
    4,552,0004,556,0003,201,6004,752,0004,756,0003,361,6004,952,0004,956,0003,521,600
    4,556,0004,560,0003,204,8004,756,0004,760,0003,364,8004,956,0004,960,0003,524,800
    4,560,0004,564,0003,208,0004,760,0004,764,0003,368,0004,960,0004,964,0003,528,000
    4,564,0004,568,0003,211,2004,764,0004,768,0003,371,2004,964,0004,968,0003,531,200
    4,568,0004,572,0003,214,4004,768,0004,772,0003,374,4004,968,0004,972,0003,534,400
    4,572,0004,576,0003,217,6004,772,0004,776,0003,377,6004,972,0004,976,0003,537,600
    4,576,0004,580,0003,220,8004,776,0004,780,0003,380,8004,976,0004,980,0003,540,800
    4,580,0004,584,0003,224,0004,780,0004,784,0003,384,0004,980,0004,984,0003,544,000

    (vi)

    Amount of salary or other wageAmount of salary or other wage after the salary income deductionAmount of salary or other wageAmount of salary or other wage after the salary income deductionAmount of salary or other wageAmount of salary or other wage after the salary income deduction
    At leastLess thanAt leastLess thanAt leastLess than
    yenyenyenyenyenyenyenyenyen
    4,860,0004,864,0003,448,0005,060,0005,064,0003,608,0005,260,0005,264,0003,768,000
    4,864,0004,868,0003,451,2005,064,0005,068,0003,611,2005,264,0005,268,0003,771,200
    4,868,0004,872,0003,454,4005,068,0005,072,0003,614,4005,268,0005,272,0003,774,400
    4,872,0004,876,0003,457,6005,072,0005,076,0003,617,6005,272,0005,276,0003,777,600
    4,876,0004,880,0003,460,8005,076,0005,080,0003,620,8005,276,0005,280,0003,780,800
    4,880,0004,884,0003,464,0005,080,0005,084,0003,624,0005,280,0005,284,0003,784,000
    4,884,0004,888,0003,467,2005,084,0005,088,0003,627,2005,284,0005,288,0003,787,200
    4,888,0004,892,0003,470,4005,088,0005,092,0003,630,4005,288,0005,292,0003,790,400
    4,892,0004,896,0003,473,6005,092,0005,096,0003,633,6005,292,0005,296,0003,793,600
    4,896,0004,900,0003,476,8005,096,0005,100,0003,636,8005,296,0005,300,0003,796,800
    4,900,0004,904,0003,480,0005,100,0005,104,0003,640,0005,300,0005,304,0003,800,000
    4,904,0004,908,0003,483,2005,104,0005,108,0003,643,2005,304,0005,308,0003,803,200
    4,908,0004,912,0003,486,4005,108,0005,112,0003,646,4005,308,0005,312,0003,806,400
    4,912,0004,916,0003,489,6005,112,0005,116,0003,649,6005,312,0005,316,0003,809,600
    4,916,0004,920,0003,492,8005,116,0005,120,0003,652,8005,316,0005,320,0003,812,800
    4,920,0004,924,0003,496,0005,120,0005,124,0003,656,0005,320,0005,324,0003,816,000
    4,924,0004,928,0003,499,2005,124,0005,128,0003,659,2005,324,0005,328,0003,819,200
    4,928,0004,932,0003,502,4005,128,0005,132,0003,662,4005,328,0005,332,0003,822,400
    4,932,0004,936,0003,505,6005,132,0005,136,0003,665,6005,332,0005,336,0003,825,600
    4,936,0004,940,0003,508,8005,136,0005,140,0003,668,8005,336,0005,340,0003,828,800
    4,940,0004,944,0003,512,0005,140,0005,144,0003,672,0005,340,0005,344,0003,832,000
    4,944,0004,948,0003,515,2005,144,0005,148,0003,675,2005,344,0005,348,0003,835,200
    4,948,0004,952,0003,518,4005,148,0005,152,0003,678,4005,348,0005,352,0003,838,400
    4,952,0004,956,0003,521,6005,152,0005,156,0003,681,6005,352,0005,356,0003,841,600
    4,956,0004,960,0003,524,8005,156,0005,160,0003,684,8005,356,0005,360,0003,844,800
    4,960,0004,964,0003,528,0005,160,0005,164,0003,688,0005,360,0005,364,0003,848,000
    4,964,0004,968,0003,531,2005,164,0005,168,0003,691,2005,364,0005,368,0003,851,200
    4,968,0004,972,0003,534,4005,168,0005,172,0003,694,4005,368,0005,372,0003,854,400
    4,972,0004,976,0003,537,6005,172,0005,176,0003,697,6005,372,0005,376,0003,857,600
    4,976,0004,980,0003,540,8005,176,0005,180,0003,700,8005,376,0005,380,0003,860,800
    4,980,0004,984,0003,544,0005,180,0005,184,0003,704,0005,380,0005,384,0003,864,000
    4,984,0004,988,0003,547,2005,184,0005,188,0003,707,2005,384,0005,388,0003,867,200
    4,988,0004,992,0003,550,4005,188,0005,192,0003,710,4005,388,0005,392,0003,870,400
    4,992,0004,996,0003,553,6005,192,0005,196,0003,713,6005,392,0005,396,0003,873,600
    4,996,0005,000,0003,556,8005,196,0005,200,0003,716,8005,396,0005,400,0003,876,800
    5,000,0005,004,0003,560,0005,200,0005,204,0003,720,0005,400,0005,404,0003,880,000
    5,004,0005,008,0003,563,2005,204,0005,208,0003,723,2005,404,0005,408,0003,883,200
    5,008,0005,012,0003,566,4005,208,0005,212,0003,726,4005,408,0005,412,0003,886,400
    5,012,0005,016,0003,569,6005,212,0005,216,0003,729,6005,412,0005,416,0003,889,600
    5,016,0005,020,0003,572,8005,216,0005,220,0003,732,8005,416,0005,420,0003,892,800
    5,020,0005,024,0003,576,0005,220,0005,224,0003,736,0005,420,0005,424,0003,896,000
    5,024,0005,028,0003,579,2005,224,0005,228,0003,739,2005,424,0005,428,0003,899,200
    5,028,0005,032,0003,582,4005,228,0005,232,0003,742,4005,428,0005,432,0003,902,400
    5,032,0005,036,0003,585,6005,232,0005,236,0003,745,6005,432,0005,436,0003,905,600
    5,036,0005,040,0003,588,8005,236,0005,240,0003,748,8005,436,0005,440,0003,908,800
    5,040,0005,044,0003,592,0005,240,0005,244,0003,752,0005,440,0005,444,0003,912,000
    5,044,0005,048,0003,595,2005,244,0005,248,0003,755,2005,444,0005,448,0003,915,200
    5,048,0005,052,0003,598,4005,248,0005,252,0003,758,4005,448,0005,452,0003,918,400
    5,052,0005,056,0003,601,6005,252,0005,256,0003,761,6005,452,0005,456,0003,921,600
    5,056,0005,060,0003,604,8005,256,0005,260,0003,764,8005,456,0005,460,0003,924,800
    5,060,0005,064,0003,608,0005,260,0005,264,0003,768,0005,460,0005,464,0003,928,000
    5,064,0005,068,0003,611,2005,264,0005,268,0003,771,2005,464,0005,468,0003,931,200
    5,068,0005,072,0003,614,4005,268,0005,272,0003,774,4005,468,0005,472,0003,934,400
    5,072,0005,076,0003,617,6005,272,0005,276,0003,777,6005,472,0005,476,0003,937,600
    5,076,0005,080,0003,620,8005,276,0005,280,0003,780,8005,476,0005,480,0003,940,800
    5,080,0005,084,0003,624,0005,280,0005,284,0003,784,0005,480,0005,484,0003,944,000
    5,084,0005,088,0003,627,2005,284,0005,288,0003,787,2005,484,0005,488,0003,947,200
    5,088,0005,092,0003,630,4005,288,0005,292,0003,790,4005,488,0005,492,0003,950,400
    5,092,0005,096,0003,633,6005,292,0005,296,0003,793,6005,492,0005,496,0003,953,600
    5,096,0005,100,0003,636,8005,296,0005,300,0003,796,8005,496,0005,500,0003,956,800
    5,100,0005,104,0003,640,0005,300,0005,304,0003,800,0005,500,0005,504,0003,960,000
    5,104,0005,108,0003,643,2005,304,0005,308,0003,803,2005,504,0005,508,0003,963,200
    5,108,0005,112,0003,646,4005,308,0005,312,0003,806,4005,508,0005,512,0003,966,400
    5,112,0005,116,0003,649,6005,312,0005,316,0003,809,6005,512,0005,516,0003,969,600
    5,116,0005,120,0003,652,8005,316,0005,320,0003,812,8005,516,0005,520,0003,972,800
    5,120,0005,124,0003,656,0005,320,0005,324,0003,816,0005,520,0005,524,0003,976,000
    5,124,0005,128,0003,659,2005,324,0005,328,0003,819,2005,524,0005,528,0003,979,200
    5,128,0005,132,0003,662,4005,328,0005,332,0003,822,4005,528,0005,532,0003,982,400
    5,132,0005,136,0003,665,6005,332,0005,336,0003,825,6005,532,0005,536,0003,985,600
    5,136,0005,140,0003,668,8005,336,0005,340,0003,828,8005,536,0005,540,0003,988,800
    5,140,0005,144,0003,672,0005,340,0005,344,0003,832,0005,540,0005,544,0003,992,000
    5,144,0005,148,0003,675,2005,344,0005,348,0003,835,2005,544,0005,548,0003,995,200
    5,148,0005,152,0003,678,4005,348,0005,352,0003,838,4005,548,0005,552,0003,998,400
    5,152,0005,156,0003,681,6005,352,0005,356,0003,841,6005,552,0005,556,0004,001,600
    5,156,0005,160,0003,684,8005,356,0005,360,0003,844,8005,556,0005,560,0004,004,800
    5,160,0005,164,0003,688,0005,360,0005,364,0003,848,0005,560,0005,564,0004,008,000
    5,164,0005,168,0003,691,2005,364,0005,368,0003,851,2005,564,0005,568,0004,011,200
    5,168,0005,172,0003,694,4005,368,0005,372,0003,854,4005,568,0005,572,0004,014,400
    5,172,0005,176,0003,697,6005,372,0005,376,0003,857,6005,572,0005,576,0004,017,600
    5,176,0005,180,0003,700,8005,376,0005,380,0003,860,8005,576,0005,580,0004,020,800
    5,180,0005,184,0003,704,0005,380,0005,384,0003,864,0005,580,0005,584,0004,024,000

    (vii)

    Amount of salary or other wageAmount of salary or other wage after the salary income deductionAmount of salary or other wageAmount of salary or other wage after the salary income deductionAmount of salary or other wageAmount of salary or other wage after the salary income deduction
    At leastLess thanAt leastLess thanAt leastLess than
    yenyenyenyenyenyenyenyenyen
    5,460,0005,464,0003,928,0005,660,0005,664,0004,088,0005,860,0005,864,0004,248,000
    5,464,0005,468,0003,931,2005,664,0005,668,0004,091,2005,864,0005,868,0004,251,200
    5,468,0005,472,0003,934,4005,668,0005,672,0004,094,4005,868,0005,872,0004,254,400
    5,472,0005,476,0003,937,6005,672,0005,676,0004,097,6005,872,0005,876,0004,257,600
    5,476,0005,480,0003,940,8005,676,0005,680,0004,100,8005,876,0005,880,0004,260,800
    5,480,0005,484,0003,944,0005,680,0005,684,0004,104,0005,880,0005,884,0004,264,000
    5,484,0005,488,0003,947,2005,684,0005,688,0004,107,2005,884,0005,888,0004,267,200
    5,488,0005,492,0003,950,4005,688,0005,692,0004,110,4005,888,0005,892,0004,270,400
    5,492,0005,496,0003,953,6005,692,0005,696,0004,113,6005,892,0005,896,0004,273,600
    5,496,0005,500,0003,956,8005,696,0005,700,0004,116,8005,896,0005,900,0004,276,800
    5,500,0005,504,0003,960,0005,700,0005,704,0004,120,0005,900,0005,904,0004,280,000
    5,504,0005,508,0003,963,2005,704,0005,708,0004,123,2005,904,0005,908,0004,283,200
    5,508,0005,512,0003,966,4005,708,0005,712,0004,126,4005,908,0005,912,0004,286,400
    5,512,0005,516,0003,969,6005,712,0005,716,0004,129,6005,912,0005,916,0004,289,600
    5,516,0005,520,0003,972,8005,716,0005,720,0004,132,8005,916,0005,920,0004,292,800
    5,520,0005,524,0003,976,0005,720,0005,724,0004,136,0005,920,0005,924,0004,296,000
    5,524,0005,528,0003,979,2005,724,0005,728,0004,139,2005,924,0005,928,0004,299,200
    5,528,0005,532,0003,982,4005,728,0005,732,0004,142,4005,928,0005,932,0004,302,400
    5,532,0005,536,0003,985,6005,732,0005,736,0004,145,6005,932,0005,936,0004,305,600
    5,536,0005,540,0003,988,8005,736,0005,740,0004,148,8005,936,0005,940,0004,308,800
    5,540,0005,544,0003,992,0005,740,0005,744,0004,152,0005,940,0005,944,0004,312,000
    5,544,0005,548,0003,995,2005,744,0005,748,0004,155,2005,944,0005,948,0004,315,200
    5,548,0005,552,0003,998,4005,748,0005,752,0004,158,4005,948,0005,952,0004,318,400
    5,552,0005,556,0004,001,6005,752,0005,756,0004,161,6005,952,0005,956,0004,321,600
    5,556,0005,560,0004,004,8005,756,0005,760,0004,164,8005,956,0005,960,0004,324,800
    5,560,0005,564,0004,008,0005,760,0005,764,0004,168,0005,960,0005,964,0004,328,000
    5,564,0005,568,0004,011,2005,764,0005,768,0004,171,2005,964,0005,968,0004,331,200
    5,568,0005,572,0004,014,4005,768,0005,772,0004,174,4005,968,0005,972,0004,334,400
    5,572,0005,576,0004,017,6005,772,0005,776,0004,177,6005,972,0005,976,0004,337,600
    5,576,0005,580,0004,020,8005,776,0005,780,0004,180,8005,976,0005,980,0004,340,800
    5,580,0005,584,0004,024,0005,780,0005,784,0004,184,0005,980,0005,984,0004,344,000
    5,584,0005,588,0004,027,2005,784,0005,788,0004,187,2005,984,0005,988,0004,347,200
    5,588,0005,592,0004,030,4005,788,0005,792,0004,190,4005,988,0005,992,0004,350,400
    5,592,0005,596,0004,033,6005,792,0005,796,0004,193,6005,992,0005,996,0004,353,600
    5,596,0005,600,0004,036,8005,796,0005,800,0004,196,8005,996,0006,000,0004,356,800
    5,600,0005,604,0004,040,0005,800,0005,804,0004,200,0006,000,0006,004,0004,360,000
    5,604,0005,608,0004,043,2005,804,0005,808,0004,203,2006,004,0006,008,0004,363,200
    5,608,0005,612,0004,046,4005,808,0005,812,0004,206,4006,008,0006,012,0004,366,400
    5,612,0005,616,0004,049,6005,812,0005,816,0004,209,6006,012,0006,016,0004,369,600
    5,616,0005,620,0004,052,8005,816,0005,820,0004,212,8006,016,0006,020,0004,372,800
    5,620,0005,624,0004,056,0005,820,0005,824,0004,216,0006,020,0006,024,0004,376,000
    5,624,0005,628,0004,059,2005,824,0005,828,0004,219,2006,024,0006,028,0004,379,200
    5,628,0005,632,0004,062,4005,828,0005,832,0004,222,4006,028,0006,032,0004,382,400
    5,632,0005,636,0004,065,6005,832,0005,836,0004,225,6006,032,0006,036,0004,385,600
    5,636,0005,640,0004,068,8005,836,0005,840,0004,228,8006,036,0006,040,0004,388,800
    5,640,0005,644,0004,072,0005,840,0005,844,0004,232,0006,040,0006,044,0004,392,000
    5,644,0005,648,0004,075,2005,844,0005,848,0004,235,2006,044,0006,048,0004,395,200
    5,648,0005,652,0004,078,4005,848,0005,852,0004,238,4006,048,0006,052,0004,398,400
    5,652,0005,656,0004,081,6005,852,0005,856,0004,241,6006,052,0006,056,0004,401,600
    5,656,0005,660,0004,084,8005,856,0005,860,0004,244,8006,056,0006,060,0004,404,800
    5,660,0005,664,0004,088,0005,860,0005,864,0004,248,0006,060,0006,064,0004,408,000
    5,664,0005,668,0004,091,2005,864,0005,868,0004,251,2006,064,0006,068,0004,411,200
    5,668,0005,672,0004,094,4005,868,0005,872,0004,254,4006,068,0006,072,0004,414,400
    5,672,0005,676,0004,097,6005,872,0005,876,0004,257,6006,072,0006,076,0004,417,600
    5,676,0005,680,0004,100,8005,876,0005,880,0004,260,8006,076,0006,080,0004,420,800
    5,680,0005,684,0004,104,0005,880,0005,884,0004,264,0006,080,0006,084,0004,424,000
    5,684,0005,688,0004,107,2005,884,0005,888,0004,267,2006,084,0006,088,0004,427,200
    5,688,0005,692,0004,110,4005,888,0005,892,0004,270,4006,088,0006,092,0004,430,400
    5,692,0005,696,0004,113,6005,892,0005,896,0004,273,6006,092,0006,096,0004,433,600
    5,696,0005,700,0004,116,8005,896,0005,900,0004,276,8006,096,0006,100,0004,436,800
    5,700,0005,704,0004,120,0005,900,0005,904,0004,280,0006,100,0006,104,0004,440,000
    5,704,0005,708,0004,123,2005,904,0005,908,0004,283,2006,104,0006,108,0004,443,200
    5,708,0005,712,0004,126,4005,908,0005,912,0004,286,4006,108,0006,112,0004,446,400
    5,712,0005,716,0004,129,6005,912,0005,916,0004,289,6006,112,0006,116,0004,449,600
    5,716,0005,720,0004,132,8005,916,0005,920,0004,292,8006,116,0006,120,0004,452,800
    5,720,0005,724,0004,136,0005,920,0005,924,0004,296,0006,120,0006,124,0004,456,000
    5,724,0005,728,0004,139,2005,924,0005,928,0004,299,2006,124,0006,128,0004,459,200
    5,728,0005,732,0004,142,4005,928,0005,932,0004,302,4006,128,0006,132,0004,462,400
    5,732,0005,736,0004,145,6005,932,0005,936,0004,305,6006,132,0006,136,0004,465,600
    5,736,0005,740,0004,148,8005,936,0005,940,0004,308,8006,136,0006,140,0004,468,800
    5,740,0005,744,0004,152,0005,940,0005,944,0004,312,0006,140,0006,144,0004,472,000
    5,744,0005,748,0004,155,2005,944,0005,948,0004,315,2006,144,0006,148,0004,475,200
    5,748,0005,752,0004,158,4005,948,0005,952,0004,318,4006,148,0006,152,0004,478,400
    5,752,0005,756,0004,161,6005,952,0005,956,0004,321,6006,152,0006,156,0004,481,600
    5,756,0005,760,0004,164,8005,956,0005,960,0004,324,8006,156,0006,160,0004,484,800
    5,760,0005,764,0004,168,0005,960,0005,964,0004,328,0006,160,0006,164,0004,488,000
    5,764,0005,768,0004,171,2005,964,0005,968,0004,331,2006,164,0006,168,0004,491,200
    5,768,0005,772,0004,174,4005,968,0005,972,0004,334,4006,168,0006,172,0004,494,400
    5,772,0005,776,0004,177,6005,972,0005,976,0004,337,6006,172,0006,176,0004,497,600
    5,776,0005,780,0004,180,8005,976,0005,980,0004,340,8006,176,0006,180,0004,500,800
    5,780,0005,784,0004,184,0005,980,0005,984,0004,344,0006,180,0006,184,0004,504,000

    (viii)

    Amount of salary or other wageAmount of salary or other wage after the salary income deductionAmount of salary or other wageAmount of salary or other wage after the salary income deductionAmount of salary or other wageAmount of salary or other wage after the salary income deduction
    At leastLess thanAt leastLess thanAt leastLess than
    yenyenyenyenyenyenyenyenyen
    6,060,0006,184,0006,064,0006,188,0004,408,0004,507,2006,260,0006,344,0006,264,0006,348,0004,568,0004,635,2006,460,0006,504,0006,464,0006,508,0004,728,0004,763,200
    6,064,0006,188,0006,068,0006,192,0004,411,2004,510,4006,264,0006,348,0006,268,0006,352,0004,571,2004,638,4006,464,0006,508,0006,468,0006,512,0004,731,2004,766,400
    6,068,0006,192,0006,072,0006,196,0004,414,4004,513,6006,268,0006,352,0006,272,0006,356,0004,574,4004,641,6006,468,0006,512,0006,472,0006,516,0004,734,4004,769,600
    6,072,0006,196,0006,076,0006,200,0004,417,6004,516,8006,272,0006,356,0006,276,0006,360,0004,577,6004,644,8006,472,0006,516,0006,476,0006,520,0004,737,6004,772,800
    6,076,0006,200,0006,080,0006,204,0004,420,8004,520,0006,276,0006,360,0006,280,0006,364,0004,580,8004,648,0006,476,0006,520,0006,480,0006,524,0004,740,8004,776,000
    6,080,0006,204,0006,084,0006,208,0004,424,0004,523,2006,280,0006,364,0006,284,0006,368,0004,584,0004,651,2006,480,0006,524,0006,484,0006,528,0004,744,0004,779,200
    6,084,0006,208,0006,088,0006,212,0004,427,2004,526,4006,284,0006,368,0006,288,0006,372,0004,587,2004,654,4006,484,0006,528,0006,488,0006,532,0004,747,2004,782,400
    6,088,0006,212,0006,092,0006,216,0004,430,4004,529,6006,288,0006,372,0006,292,0006,376,0004,590,4004,657,6006,488,0006,532,0006,492,0006,536,0004,750,4004,785,600
    6,092,0006,216,0006,096,0006,220,0004,433,6004,532,8006,292,0006,376,0006,296,0006,380,0004,593,6004,660,8006,492,0006,536,0006,496,0006,540,0004,753,6004,788,800
    6,096,0006,220,0006,100,0006,224,0004,436,8004,536,0006,296,0006,380,0006,300,0006,384,0004,596,8004,664,0006,496,0006,540,0006,500,0006,544,0004,756,8004,792,000
    6,100,0006,224,0006,104,0006,228,0004,440,0004,539,2006,300,0006,384,0006,304,0006,388,0004,600,0004,667,2006,500,0006,544,0006,504,0006,548,0004,760,0004,795,200
    6,104,0006,228,0006,108,0006,232,0004,443,2004,542,4006,304,0006,388,0006,308,0006,392,0004,603,2004,670,4006,504,0006,548,0006,508,0006,552,0004,763,2004,798,400
    6,108,0006,232,0006,112,0006,236,0004,446,4004,545,6006,308,0006,392,0006,312,0006,396,0004,606,4004,673,6006,508,0006,552,0006,512,0006,556,0004,766,4004,801,600
    6,112,0006,236,0006,116,0006,240,0004,449,6004,548,8006,312,0006,396,0006,316,0006,400,0004,609,6004,676,8006,512,0006,556,0006,516,0006,560,0004,769,6004,804,800
    6,116,0006,240,0006,120,0006,244,0004,452,8004,552,0006,316,0006,400,0006,320,0006,404,0004,612,8004,680,0006,516,0006,560,0006,520,0006,564,0004,772,8004,808,000
    6,120,0006,244,0006,124,0006,248,0004,456,0004,555,2006,320,0006,404,0006,324,0006,408,0004,616,0004,683,2006,520,0006,564,0006,524,0006,568,0004,776,0004,811,200
    6,124,0006,248,0006,128,0006,252,0004,459,2004,558,4006,324,0006,408,0006,328,0006,412,0004,619,2004,686,4006,524,0006,568,0006,528,0006,572,0004,779,2004,814,400
    6,128,0006,252,0006,132,0006,256,0004,462,4004,561,6006,328,0006,412,0006,332,0006,416,0004,622,4004,689,6006,528,0006,572,0006,532,0006,576,0004,782,4004,817,600
    6,132,0006,256,0006,136,0006,260,0004,465,6004,564,8006,332,0006,416,0006,336,0006,420,0004,625,6004,692,8006,532,0006,576,0006,536,0006,580,0004,785,6004,820,800
    6,136,0006,260,0006,140,0006,264,0004,468,8004,568,0006,336,0006,420,0006,340,0006,424,0004,628,8004,696,0006,536,0006,580,0006,540,0006,584,0004,788,8004,824,000
    6,140,0006,264,0006,144,0006,268,0004,472,0004,571,2006,340,0006,424,0006,344,0006,428,0004,632,0004,699,2006,540,0006,584,0006,544,0006,588,0004,792,0004,827,200
    6,144,0006,268,0006,148,0006,272,0004,475,2004,574,4006,344,0006,428,0006,348,0006,432,0004,635,2004,702,4006,544,0006,588,0006,548,0006,592,0004,795,2004,830,400
    6,148,0006,272,0006,152,0006,276,0004,478,4004,577,6006,348,0006,432,0006,352,0006,436,0004,638,4004,705,6006,548,0006,592,0006,552,0006,596,0004,798,4004,833,600
    6,152,0006,276,0006,156,0006,280,0004,481,6004,580,8006,352,0006,436,0006,356,0006,440,0004,641,6004,708,8006,552,0006,596,0006,556,0006,600,0004,801,6004,836,800
    6,156,0006,280,0006,160,0006,284,0004,484,8004,584,0006,356,0006,440,0006,360,0006,444,0004,644,8004,712,0006,556,0006,560,0004,804,800
    6,160,0006,284,0006,164,0006,288,0004,488,0004,587,2006,360,0006,444,0006,364,0006,448,0004,648,0004,715,2006,560,0006,600,0006,564,0008,500,0004,808,The amount calculated by multiplying the amount of salary or other wage by 90%, less 1,100,000 yen
    6,164,0006,288,0006,168,0006,292,0004,491,2004,590,4006,364,0006,448,0006,368,0006,452,0004,651,2004,718,4006,564,0006,568,0004,811,200The amount calculated by multiplying the amount of salary or other wage by 90%, less 1,100,000 yen
    6,168,0006,292,0006,172,0006,296,0004,494,4004,593,6006,368,0006,452,0006,372,0006,456,0004,654,4004,721,6006,568,0006,572,0004,814,400The amount calculated by multiplying the amount of salary or other wage by 90%, less 1,100,000 yen
    6,172,0006,296,0006,176,0006,300,0004,497,6004,596,8006,372,0006,456,0006,376,0006,460,0004,657,6004,724,8006,572,0006,576,0004,817,600The amount calculated by multiplying the amount of salary or other wage by 90%, less 1,100,000 yen
    6,176,0006,300,0006,180,0006,304,0004,500,8004,600,0006,376,0006,460,0006,380,0006,464,0004,660,8004,728,0006,576,0006,580,0004,820,800
    6,180,0006,304,0006,184,0006,308,0004,504,0004,603,2006,380,0006,464,0006,384,0006,468,0004,664,0004,731,2006,580,0008,500,0006,584,00020,000,0004,824The amount of salary or other wage less 1,950,000 yen
    6,184,0006,308,0006,188,0006,312,0004,507,2004,606,4006,384,0006,468,0006,388,0006,472,0004,667,2004,734,4006,584,0006,588,0004,827,200The amount of salary or other wage less 1,950,000 yen
    6,188,0006,312,0006,192,0006,316,0004,510,4004,609,6006,388,0006,472,0006,392,0006,476,0004,670,4004,737,6006,588,0006,592,0004,830,400
    6,192,0006,316,0006,196,0006,320,0004,513,6004,612,8006,392,0006,476,0006,396,0006,480,0004,673,6004,740,8006,592,0006,596,0004,833,600
    6,196,0006,320,0006,200,0006,324,0004,516,8004,616,0006,396,0006,480,0006,400,0006,484,0004,676,8004,744,0006,596,0006,600,0004,836,800
    6,200,0006,204,0004,520,0006,400,0006,404,0004,680,0006,600,0008,500,000The amount calculated by multiplying the amount of salary or other wage by 90%, less 1,100,000 yen
    6,324,0006,328,0004,619,2006,484,0006,488,0004,747,20020,000,000 yen18,050,000 yen
    6,204,0006,328,0006,208,0006,332,0004,523,2004,622,4006,404,0006,488,0006,408,0006,492,0004,683,2004,750,400The amount calculated by multiplying the amount of salary or other wage by 90%, less 1,100,000 yen
    6,208,0006,332,0006,212,0006,336,0004,526,4004,625,6006,408,0006,492,0006,412,0006,496,0004,686,4004,753,600The amount calculated by multiplying the amount of salary or other wage by 90%, less 1,100,000 yen
    6,212,0006,336,0006,216,0006,340,0004,529,6004,628,8006,412,0006,496,0006,416,0006,500,0004,689,6004,756,800The amount calculated by multiplying the amount of salary or other wage by 90%, less 1,100,000 yen
    6,216,0006,340,0006,220,0006,344,0004,532,8004,632,0006,416,0006,500,0006,420,0006,504,0004,692,8004,760,000
    6,220,0006,224,0004,536,0006,420,0006,424,0004,696,0008,500,00020,000,000The amount of salary or other wage less 1,950,000 yen
    6,224,0006,228,0004,539,2006,424,0006,428,0004,699,200
    6,228,0006,232,0004,542,4006,428,0006,432,0004,702,400
    6,232,0006,236,0004,545,6006,432,0006,436,0004,705,600
    6,236,0006,240,0004,548,8006,436,0006,440,0004,708,800
    6,240,0006,244,0004,552,0006,440,0006,444,0004,712,00020,000,000 yen18,050,000 yen
    6,244,0006,248,0004,555,2006,444,0006,448,0004,715,200
    6,248,0006,252,0004,558,4006,448,0006,452,0004,718,400
    6,252,0006,256,0004,561,6006,452,0006,456,0004,721,600
    6,256,0006,260,0004,564,8006,456,0006,460,0004,724,800

    (Remarks) To find the amount of salary or other wage after the salary income deduction, find the applicable row of the "Amount of salary or other wage" column according to the amount of salary or other wage for the year; the amount stated in the "Amount of salary or other wage after the salary income deduction" column of that row is the amount of salary or other wage after the salary income deduction for that amount of salary or other wage. In this case, if the amount of salary or other wage after the salary income deduction of a Resident whose amount of salary or other wage is 6,600,000 yen or more includes a fraction of less than one yen, the amount obtained by discarding that fraction is the amount of salary or other wage after the salary income deduction sought.

附則（経過措置など）の改正 14か所

附則第二条（勤労学生の定義等に関する経過措置）

改正後の条文の中で読む
  • 新設附則第二条第一項

    第一条の規定による改正後の所得税法（以下「新所得税法」という。）第二条第一項（第三十二号（ロに係る部分を除く。）、第三十三号及び第三十四号に係る部分に限る。）の規定は、令和八年分以後の所得税について適用し、令和七年分以前の所得税については、なお従前の例による。

    The provisions of Article 2, paragraph (1) of the Income Tax Act as amended by Article 1 (hereinafter referred to as "the new Income Tax Act") (limited to the parts concerning item (xxxii) (excluding the part concerning (b)), item (xxxiii) and item (xxxiv)) apply to income tax for 2026 and subsequent years, and the provisions then in force continue to govern income tax for 2025 and prior years.

  • 新設附則第二条第二項

    令和八年十二月一日前に同年分の所得税につき所得税法第百二十五条又は第百二十七条の規定による確定申告書を提出した者及び同日前に同年分の所得税につき決定を受けた者は、当該確定申告書に記載された事項又は当該決定に係る事項（これらの事項につき同日前に更正があった場合には、その更正後の事項）につき新所得税法第二条第一項第三十二号（ロに係る部分を除く。）、第三十三号又は第三十四号の規定の適用により異動を生ずることとなったときは、その異動を生ずることとなった事項について、同日から五年以内に、税務署長に対し、国税通則法第二十三条第一項の更正の請求をすることができる。

    A person who, before December 1, 2026, has submitted a Tax Return under Article 125 or Article 127 of the Income Tax Act for income tax for that year, and a person who, before that date, has received a determination for income tax for that year, may, if a change arises in the particulars stated in that Tax Return or the particulars concerning that determination (or, if a Reassessment of those particulars has been made before that date, the particulars after that Reassessment) as a result of the application of Article 2, paragraph (1), item (xxxii) (excluding the part concerning (b)), item (xxxiii) or item (xxxiv) of the new Income Tax Act, make a request for Reassessment under Article 23, paragraph (1) of the Act on General Rules for National Taxes to the district director with respect to the particulars in which the change has arisen, within five years from that date.

附則第三条（給与所得に関する経過措置）

改正後の条文の中で読む
  • 新設附則第三条第一項

    新所得税法第二十八条の規定は、令和八年分以後の所得税について適用し、令和七年分以前の所得税については、なお従前の例による。

    The provisions of Article 28 of the new Income Tax Act apply to income tax for 2026 and subsequent years, and the provisions then in force continue to govern income tax for 2025 and prior years.

  • 新設附則第三条第二項

    令和八年十二月一日前に同年分の所得税につき所得税法第百二十五条又は第百二十七条の規定による確定申告書を提出した者及び同日前に同年分の所得税につき決定を受けた者は、当該確定申告書に記載された事項又は当該決定に係る事項（これらの事項につき同日前に更正があった場合には、その更正後の事項）につき新所得税法第二十八条の規定の適用により異動を生ずることとなったときは、その異動を生ずることとなった事項について、同日から五年以内に、税務署長に対し、国税通則法第二十三条第一項の更正の請求をすることができる。

    A person who, before December 1, 2026, has submitted a Tax Return under Article 125 or Article 127 of the Income Tax Act for income tax for that year, and a person who, before that date, has received a determination for income tax for that year, may, if a change arises in the particulars stated in that Tax Return or the particulars concerning that determination (or, if a Reassessment of those particulars has been made before that date, the particulars after that Reassessment) as a result of the application of Article 28 of the new Income Tax Act, make a request for Reassessment under Article 23, paragraph (1) of the Act on General Rules for National Taxes to the district director with respect to the particulars in which the change has arisen, within five years from that date.

附則第九条（基礎控除に関する経過措置）

改正後の条文の中で読む
  • 新設附則第九条第一項

    新所得税法第八十六条の規定は、令和八年分以後の所得税について適用し、令和七年分以前の所得税については、なお従前の例による。

    The provisions of Article 86 of the new Income Tax Act apply to income tax for 2026 and subsequent years, and the provisions then in force continue to govern income tax for 2025 and prior years.

  • 新設附則第九条第二項

    令和八年十二月一日前に同年分の所得税につき所得税法第百二十五条又は第百二十七条（これらの規定を同法第百六十六条において準用する場合を含む。）の規定による確定申告書を提出した者及び同日前に同年分の所得税につき決定を受けた者は、当該確定申告書に記載された事項又は当該決定に係る事項（これらの事項につき同日前に更正があった場合には、その更正後の事項）につき新所得税法第八十六条の規定の適用により異動を生ずることとなったときは、その異動を生ずることとなった事項について、同日から五年以内に、税務署長に対し、国税通則法第二十三条第一項の更正の請求をすることができる。

    A person who, before December 1, 2026, has submitted a Tax Return under Article 125 or Article 127 of the Income Tax Act (including as applied mutatis mutandis pursuant to Article 166 of that Act) for income tax for that year, and a person who, before that date, has received a determination for income tax for that year, may, if a change arises in the particulars stated in that Tax Return or the particulars concerning that determination (or, if a Reassessment of those particulars has been made before that date, the particulars after that Reassessment) as a result of the application of Article 86 of the new Income Tax Act, make a request for Reassessment under Article 23, paragraph (1) of the Act on General Rules for National Taxes to the district director with respect to the particulars in which the change has arisen, within five years from that date.

附則第十一条（公的年金等に係る源泉徴収に関する経過措置）

改正後の条文の中で読む
  • 新設附則第十一条第二項

    居住者に対し、公的年金等で政令で定めるもの（以下この項及び次項並びに次条第一項において「特定公的年金等」という。）の支払者が令和八年十二月一日以後その年最後に特定公的年金等の支払をする場合において、第一号に掲げる所得税の額の合計額が同日以後その年最後に特定公的年金等の支払をする時の現況により計算した第二号に掲げる税額に比し超過額があるときは、その超過額は、同日以後その年最後に特定公的年金等の支払をする際徴収すべき所得税に充当しなければならない。

    If a person paying to a Resident a public pension or retirement package specified by Cabinet Order (hereinafter referred to as a "specified public pension or retirement package" in this paragraph, the following paragraph and paragraph (1) of the following Article) makes the last payment of a specified public pension or retirement package in the year on or after December 1, 2026, and the total amount of income tax set forth in item (i) exceeds the tax amount set forth in item (ii) as calculated based on the circumstances at the time of making the last payment of a specified public pension or retirement package in the year on or after that date, the excess amount must be appropriated to the income tax to be collected when making the last payment of a specified public pension or retirement package in the year on or after that date.

  • 新設附則第十一条第二項第一号

    令和八年中にその支払者からその居住者に対し支払うべきことが確定した特定公的年金等につき所得税法第二百三条の二の規定により徴収された、又は徴収されるべき所得税の額の合計額

    the total amount of income tax that was collected, or should be collected, pursuant to Article 203-2 of the Income Tax Act on specified public pensions or retirement packages that were determined during 2026 to be payable by the payer to the Resident;

  • 新設附則第十一条第二項第二号

    新所得税法第二百三条の三（第一号イ及び第四号に係る部分に限る。）並びに第七条の規定による改正後の租税特別措置法（以下「新租税特別措置法」という。）第四十一条の十五の三（第二項第一号に係る部分に限る。）及び第四十一条の十六の二第三項の規定の適用があるものとした場合における令和八年中にその支払者からその居住者に対し支払うべきことが確定した特定公的年金等につき所得税法第二百三条の二の規定により徴収されるべき税額

    the tax amount that should be collected pursuant to Article 203-2 of the Income Tax Act on specified public pensions or retirement packages that were determined during 2026 to be payable by the payer to the Resident, if the provisions of Article 203-3 of the new Income Tax Act (limited to the parts concerning item (i), (a) and item (iv)) and of Article 41-15-3 (limited to the part concerning paragraph (2), item (i)) and Article 41-16-2, paragraph (3) of the Act on Special Measures Concerning Taxation as amended by Article 7 (hereinafter referred to as "the new Act on Special Measures Concerning Taxation") were to apply.

  • 新設附則第十一条第三項

    前項の場合において、同項に規定する超過額を令和八年十二月一日以後その年最後に特定公的年金等の支払をする際徴収すべき所得税に充当し、なお充当しきれない超過額（当該超過額のうちにまだ徴収されていないものがあるときは、その徴収されていない部分の金額に相当する金額を控除した金額。以下この項及び次項において「過納額」という。）があるときは、前項に規定する支払者は、その過納額を還付する。

    In the case referred to in the preceding paragraph, if, after the excess amount prescribed in that paragraph has been appropriated to the income tax to be collected when making the last payment of a specified public pension or retirement package in the year on or after December 1, 2026, there remains an excess amount that could not be fully appropriated (or, if any part of that excess amount has not yet been collected, the amount remaining after deducting an amount equivalent to the part not collected; referred to as the "overpaid amount" in this paragraph and the following paragraph), the payer prescribed in the preceding paragraph refunds the overpaid amount.

  • 新設附則第十一条第四項

    過納額の還付の手続その他前二項の規定の適用に関し必要な事項は、政令で定める。

    The procedures for refunding an overpaid amount and any other matters necessary for the application of the preceding two paragraphs are specified by Cabinet Order.

附則第十二条

改正後の条文の中で読む
  • 新設附則第十二条第一項

    前条第二項に規定する支払者が、同項の居住者に対して令和八年十二月一日以後その年最後に支払う特定公的年金等につき所得税及び復興特別所得税を徴収する場合における同項から同条第四項までの規定の適用については、同条第二項中「掲げる所得税の額」とあるのは「掲げる所得税及び復興特別所得税の額」と、「掲げる税額」とあるのは「掲げる合計額」と、「所得税に」とあるのは「所得税及び復興特別所得税に」と、同項第一号中「の合計額」とあるのは「及び第十二条の規定による改正前の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（次号において「旧特別措置法」という。）第二十八条第一項の規定により徴収された、又は徴収されるべき復興特別所得税の額の合計額」と、同項第二号中「税額」とあるのは「税額及び旧特別措置法第二十八条第一項の規定により徴収されるべき税額の合計額」と、同条第三項中「所得税」とあるのは「所得税及び復興特別所得税」と、同条第四項中「前二項」とあるのは「次条第一項の規定により読み替えて適用する前二項」とする。

    With regard to the application of the provisions from paragraph (2) through paragraph (4) of the preceding Article in the case where the payer prescribed in paragraph (2) of that Article collects income tax and special income tax for reconstruction on a specified public pension or retirement package paid to the Resident referred to in that paragraph last in the year on or after December 1, 2026, the term "amount of income tax set forth" in paragraph (2) of that Article is deemed to be replaced with "amount of income tax and special income tax for reconstruction set forth", the term "tax amount set forth" with "total amount set forth", and the term "to the income tax" with "to the income tax and special income tax for reconstruction"; the term "total amount" in item (i) of that paragraph with "total amount, together with the amount of special income tax for reconstruction that was collected, or should be collected, pursuant to Article 28, paragraph (1) of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake prior to the amendment by Article 12 (referred to as the "former Special Measures Act" in the following item),"; the term "tax amount" in item (ii) of that paragraph with "total of the tax amount and the tax amount that should be collected pursuant to Article 28, paragraph (1) of the former Special Measures Act"; the term "income tax" in paragraph (3) of that Article with "income tax and special income tax for reconstruction"; and the term "the preceding two paragraphs" in paragraph (4) of that Article with "the preceding two paragraphs as applied with the replacement of terms pursuant to paragraph (1) of the following Article".

  • 新設附則第十二条第二項

    第十二条の規定による改正前の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（附則第八十八条第三項及び第四項において「旧特別措置法」という。）第二十八条第九項及び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二十八条第十一項の規定は、前項の規定により読み替えて適用する前条第二項又は第三項の規定による所得税及び復興特別所得税の充当又は還付があった場合について準用する。

    Article 28, paragraph (9) of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake prior to the amendment by Article 12 (referred to as the "former Special Measures Act" in Article 88, paragraphs (3) and (4) of the Supplementary Provisions) and Article 28, paragraph (11) of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake apply mutatis mutandis in the case where income tax and special income tax for reconstruction have been appropriated or refunded under paragraph (2) or (3) of the preceding Article as applied with the replacement of terms pursuant to the preceding paragraph.

附則第十三条（給与所得に係る源泉徴収に関する経過措置）

改正後の条文の中で読む
  • 新設附則第十三条第二項

    新所得税法別表第五の規定は、令和八年分の所得税については、同年中に支払うべき給与等でその最後に支払をする日が同年十二月一日以後であるものについて適用し、同年中に支払うべき給与等でその最後に支払をする日が同年十二月一日前であるものについては、なお従前の例による。

    The provisions of Appended Table 5 of the new Income Tax Act apply, with regard to income tax for 2026, to a salary or other wage payable during that year whose last payment date falls on or after December 1 of that year, and the provisions then in force continue to govern a salary or other wage payable during that year whose last payment date falls before December 1 of that year.