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2027年1月1日に（3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 10か所・新設 1か所・附則 5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。

第三十五条（雑所得）

改正後の条文の中で読む
  • 新設第三十五条第五項

    その年中の第二十八条第一項（給与所得）に規定する給与等に係る同条第二項に規定する給与所得控除額とその年中の第三項に規定する公的年金等に係る前項に規定する公的年金等控除額との合計額が二百八十万円を超える場合には、第二項に規定する公的年金等控除額は、前項の規定にかかわらず、同項の規定により計算した金額に相当する金額から当該超える部分の金額を控除した金額とする。

    If the sum total of the salary income deduction prescribed in Article 28, paragraph (2) for the salary or other wage prescribed in paragraph (1) of that Article (Salary Income) for the year and the public pension deduction prescribed in the preceding paragraph for the public pension or retirement package prescribed in paragraph (3) for the year exceeds 2,800,000 yen, the public pension deduction prescribed in paragraph (2) is, notwithstanding the provisions of the preceding paragraph, the amount remaining after deducting the amount of the excess from an amount equivalent to the amount calculated pursuant to that paragraph.

第八十一条（ひとり親控除）

改正後の条文の中で読む
  • 改正第八十一条第一項

    居住者がひとり親である場合には、その者のその年分の総所得金額、退職所得金額又は山林所得金額から三十五八万円を控除する。

    If a Resident is a single parent, the Resident is allowed 350380,000 yen as a deduction from gross income, retirement income, or timber income for the year.

第百二十条（確定所得申告）

改正後の条文の中で読む
  • 改正第百二十条第三項第一号

    第一項の規定による申告書に雑損控除、社会保険料控除（第七十四条第二項第五号（社会保険料控除）に掲げる社会保険料に係るものに限る。第六項において同じ。）、小規模企業共済等掛金控除、生命保険料控除、地震保険料控除又は寄附金控除に関する事項の記載をする居住者　これらの控除を受ける金額の計算の基礎となる金額その他の事項を証する書類

    a Resident making an entry for a Casualty Loss deduction, social insurance premium deduction (but only one for social insurance premiums as set forth in Article 74, paragraph (2), item (v) (Social Insurance Premium Deduction); the same applies in paragraph (6)), deduction for small enterprise-based mutual aid premiums and similar payments, life insurance premium deduction, earthquake insurance premium deduction, or donation deduction in a return under paragraph (1): a document evidencing particulars such as the amount used as the basis for calculating the amount of the deduction that the Resident is taking;

  • 改正第百二十条第六項

    第一項の規定による申告書に社会保険料控除、小規模企業共済等掛金控除、生命保険料控除又は地震保険料控除に関する事項の記載をする居住者が当該申告書を提出する場合には、第三項の規定による同項第一号に定める書類（これらの控除に係る部分に限る。）の添付又は提示に代えて、当該書類に記載されている事項として財務省令で定める事項の記載がある明細書を当該申告書に添付することができる。

    If a Resident making an entry for social insurance premium deduction, a deduction for small enterprise-based mutual aid premiums and similar payments, life insurance premium deduction, or earthquake insurance premium deduction in a return under paragraph (1) files the return, the Resident may, in lieu of attaching or presenting the document specified in item (i) of paragraph (3) pursuant to that paragraph (limited to the part relating to those deductions), attach to the return an itemized statement that states the particulars specified by Ministry of Finance Order as the particulars stated in that document.

  • 改正第百二十条第七項

    税務署長は、前項の規定により同項に規定する明細書が添付された申告書の提出があつた場合において、必要があると認めるときは、当該申告書を提出した者（以下この項において「小規模企業共済等掛金社会保険料控除等適用者」という。）に対し、当該申告書に係る確定申告期限の翌日から起算して五年を経過する日（同日前六月以内に国税通則法第二十三条第一項の規定による更正の請求があつた場合には、当該更正の請求があつた日から六月を経過する日）までの間、前項に規定する書類の提示又は提出を求めることができる。この場合において、この項前段の規定による求めがあつたときは、当該小規模企業共済等掛金社会保険料控除等適用者は、当該書類を提示し、又は提出しなければならない。

    If a return to which the itemized statement prescribed in the preceding paragraph has been attached pursuant to that paragraph is filed, the district director may, when it is found to be necessary, request the person who filed that return (hereinafter referred to as a "person applying the deduction for small enterprise-based mutual aid premiums and similar paymentssocial insurance premium deduction or similar deduction" in this paragraph) to present or submit the document prescribed in the preceding paragraph, until the day on which five years have elapsed counting from the day following the Filing Deadline for that return (or, if a request for Reassessment under Article 23, paragraph (1) of the Act on General Rules for National Taxes has been made within six months before that day, the day on which six months have elapsed from the date on which that request for Reassessment was made). In this case, when a request under the first sentence of this paragraph has been made, the person applying the deduction for small enterprise-based mutual aid premiums and similar paymentssocial insurance premium deduction or similar deduction must present or submit that document.

第二百三条の三（徴収税額）

改正後の条文の中で読む
  • 改正第二百三条の三第一項第一号一

    当該公的年金等の月割額として政令で定める金額の百分の二十五に相当する金額に七万五千円を加算した金額と十万五千円とのいずれか多い金額

    the greater of the amount arrived at by adding 75,000 yen to the amount equivalent to 25 percent of the amount specified by Cabinet Order as the monthly amount of that public pension or retirement package, and 100105,000 yen;

  • 改正第二百三条の三第一項第一号四

    当該申告書に当該公的年金等の受給者がひとり親である旨の記載がある場合には、三万二千五百円

    if that declaration states that the recipient of thethat public pension or retirement package is a single parent, 30,00032,500 yen;

  • 改正第二百三条の三第一項第四号

    前三号及び次号から第七号までに掲げる公的年金等以外の公的年金等　その公的年金等の月割額として政令で定める金額の百分の二十五に相当する金額に七万五千円を加算した金額と十万五千円とのいずれか多い金額に、当該公的年金等の金額に係る月数を乗じて計算した金額

    a public pension or retirement package other than those set forth in the preceding three items and in the following item through item (vii): the amount calculated by multiplying the greater of the amount arrived at by adding 75,000 yen to the amount equivalent to 25 percent of the amount specified by Cabinet Order as the monthly amount of that public pension or retirement package, and 100105,000 yen, by the number of months to which the amount of that public pension or retirement package relates;

別表第二

改正後の条文の中で読む
  • 改正別表第二

    （一）

    その月の社会保険料等控除後の給与等の金額甲乙
    扶養親族等の数
    ０人１人２人３人４人５人６人７人
    以上未満税額税額
    円円円円円円円円円円円
    １０５，０００円未満１１１，０００円未満００００００００その月の社会保険料等控除後の給与等の金額の３％に相当する金額
    １０５，０００１１１，０００１０７，０００１１３，０００１７０１４００００００００３，７００３，９００
    １０７，０００１１３，０００１０９，０００１１５，０００２７０２４００００００００３，７００４，０００
    １０９，０００１１５，０００１１１，０００１１７，０００３７０３４００００００００３，８００４，０００
    １１１，０００１１７，０００１１３，０００１１９，０００４７０４４００００００００３，９００４，１００
    １１３，０００１１９，０００１１５，０００１２１，０００５７０５４００００００００４，０００４，２００
    １１５，０００１２１，０００１１７，０００１２３，０００６７０６４００００００００４，０００４，２００
    １１７，０００１２３，０００１１９，０００１２５，０００７７０７４００００００００４，１００４，３００
    １１９，０００１２５，０００１２１，０００１２７，０００８７０８４００００００００４，２００４，４００
    １２１，０００１２７，０００１２３，０００１２９，０００９７０９４００００００００４，２００４，７００
    １２３，０００１２９，０００１２５，０００１３１，０００１，０７０１，０４００００００００４，３００５，０００
    １２５，０００１３１，０００１２７，０００１３３，０００１，１７０１，１４００００００００４，６００５，３００
    １２７，０００１３３，０００１２９，０００１３５，０００１，２７０１，２４００００００００４，９００５，６００
    １２９，０００１３５，０００１３１，０００１３７，０００１，３７０１，３４００００００００５，２００５，９００
    １３１，０００１３７，０００１３３，０００１３９，０００１，４７０１，４４００００００００５，４００６，２００
    １３３，０００１３９，０００１３５，０００１４１，０００１，５７０１，５４００００００００５，７００６，５００
    １３５，０００１４１，０００１３７，０００１４３，０００１，６７０１，６４００００００００６，０００６，８００
    １３７，０００１４３，０００１３９，０００１４５，０００１，７７０１，７４０１９０１６０００００００６，３００７，１００
    １３９，０００１４５，０００１４１，０００１４７，０００１，８７０１，８４０２９０２６０００００００６，６００７，３００
    １４１，０００１４７，０００１４３，０００１４９，０００１，９７０１，９４０３９０３６０００００００６，９００７，６００
    １４３，０００１４９，０００１４５，０００１５１，０００２，０７０２，０４０４９０４６０００００００７，２００７，９００
    １４５，０００１５１，０００１４７，０００１５３，０００２，１７０２，１４０５９０５６０００００００７，５００８，２００
    １４７，０００１５３，０００１４９，０００１５５，０００２，２７０２，２４０６９０６６０００００００７，８００８，５００
    １４９，０００１５５，０００１５１，０００１５７，０００２，３７０２，３４０７９０７６０００００００８，１００８，８００
    １５１，０００１５７，０００１５３，０００１５９，０００２，４７０２，４４０８９０８６０００００００８，４００９，１００
    １５３，０００１５９，０００１５５，０００１６１，０００２，５７０２，５４０９９０９６０００００００８，７００９，４００
    １５５，０００１６１，０００１５７，０００１６３，０００２，６７０２，６４０１，０９０１，０６０００００００９，０００９，７００
    １５７，０００１６３，０００１５９，０００１６５，０００２，７７０２，７４０１，１９０１，１６０００００００９，３００１０，０００
    １５９，０００１６５，０００１６１，０００１６７，０００２，８５０２，８４０１，２７０１，２６０００００００９，６００１０，３００
    １６１，０００１６７，０００１６３，０００１６９，０００２，９２０２，９４０１，３４０１，３６０００００００９，９００１０，６００
    １６３，０００１６９，０００１６５，０００１７１，０００２，９９０３，０３０１，４１０１，４５０００００００１０，２００１０，９００
    １６５，０００１７１，０００１６７，０００１７３，０００３，０６０３，１００１，４８０１，５２０００００００１０，５００１１，２００
    １６７，０００１７３，０００１６９，０００１７５，０００３，１３０３，１７０１，５５０１，５９０００００００１０，８００１１，５００
    １６９，０００１７５，０００１７１，０００１７７，０００３，２００３，２４０１，６２０１，６６０００００００１１，１００１１，８００
    １７１，０００１７７，０００１７３，０００１７９，０００３，２７０３，３１０１，６９０１，７３０１００１５００００００１１，３００１２，１００
    １７３，０００１７９，０００１７５，０００１８１，０００３，３４０３，３８０１，７６０１，８００１７０２２００００００１１，６００１２，４００
    １７５，０００１８１，０００１７７，０００１８３，０００３，４１０３，４５０１，８３０１，８７０２４０２９００００００１１，９００１２，７００
    １７７，０００１８３，０００１７９，０００１８５，０００３，４８０３，５２０１，９００１，９４０３１０３６００００００１２，２００１３，２００
    １７９，０００１８５，０００１８１，０００１８７，０００３，５５０３，５９０１，９７０２，０１０３８０４３００００００１２，５００１３，９００
    １８１，０００１８７，０００１８３，０００１８９，０００３，６２０３，６６０２，０４０２，０８０４５０５０００００００１３，０００１４，６００
    １８３，０００１８９，０００１８５，０００１９１，０００３，６９０３，７３０２，１１０２，１５０５２０５７００００００１３，７００１５，３００
    １８５，０００１９１，０００１８７，０００１９３，０００３，７６０３，８００２，１８０２，２２０５９０６４００００００１４，４００１６，０００
    １８７，０００１９３，０００１８９，０００１９５，０００３，８３０３，８７０２，２５０２，２９０６６０７１００００００１５，１００１６，７００
    １８９，０００１９５，０００１９１，０００１９７，０００３，９００３，９４０２，３２０２，３６０７３０７８００００００１５，８００１７，４００
    １９１，０００１９７，０００１９３，０００１９９，０００３，９７０４，０１０２，３９０２，４３０８００８５００００００１６，５００１８，１００
    １９３，０００１９９，０００１９５，０００２０１，０００４，０４０４，０８０２，４６０２，５００８７０９２００００００１７，２００１８，８００

    （二）

    その月の社会保険料等控除後の給与等の金額甲乙
    扶養親族等の数
    ０人１人２人３人４人５人６人７人
    以上未満税額税額
    円円円円円円円円円円円
    １９５，０００２０１，０００１９７，０００２０３，０００４，１１０４，１５０２，５３０２，５７０９４０９９００００００１７，９００１９，５００
    １９７，０００２０３，０００１９９，０００２０５，０００４，１８０４，２２０２，６００２，６４０１，０１０１，０６００００００１８，６００２０，１００
    １９９，０００２０５，０００２０１，０００２０７，０００４，２５０４，２９０２，６７０２，７１０１，０８０１，１３００００００１９，３００２０，８００
    ２０１，０００２０７，０００２０３，０００２０９，０００４，３２０４，３６０２，７４０２，７８０１，１５０１，２０００００００２０，０００２１，５００
    ２０３，０００２０９，０００２０５，０００２１１，０００４，３９０４，４３０２，８１０２，８５０１，２２０１，２７００００００２０，６００２２，２００
    ２０５，０００２１１，０００２０７，０００２１３，０００４，４６０４，５００２，８８０２，９２０１，２９０１，３４００００００２１，３００２２，７００
    ２０７，０００２１３，０００２０９，０００２１５，０００４，５３０４，５７０２，９５０２，９９０１，３６０１，４１００００００２２，０００２３，３００
    ２０９，０００２１５，０００２１１，０００２１７，０００４，６００４，６４０３，０２０３，０６０１，４３０１，４８００００００２２，５００２３，９００
    ２１１，０００２１７，０００２１３，０００２１９，０００４，６７０４，７１０３，０９０３，１３０１，５００１，５５００００００２３，１００２４，４００
    ２１３，０００２１９，０００２１５，０００２２１，０００４，７４０４，７８０３，１６０３，２００１，５７０１，６２００００００２３，６００２５，０００
    ２１５，０００２２１，０００２１７，０００２２４，０００４，８１０４，８７０３，２３０３，２９０１，６４０１，７０００１２０００００２４，２００２５，６００
    ２１７，０００２２４，０００２１９，０００２２７，０００４，８８０４，９８０３，３００３，３９０１，７１０１，８１０１３０２３０００００２４，８００２６，６００
    ２１９，０００２２７，０００２２１，０００２３０，０００４，９５０５，０８０３，３７０３，５００１，７８０１，９１０２００３３０００００２５，３００２７，６００
    ２２１，０００２３０，０００２２４，０００２３３，０００５，０４０５，１９０３，４５０３，６００１，８７０２，０２０２９０４４０００００２５，９００２８，６００
    ２２４，０００２３３，０００２２７，０００２３６，０００５，１４０５，２９０３，５６０３，７１０１，９８０２，１２０３９０５４０００００２６，９００２９，６００
    ２２７，０００２３６，０００２３０，０００２３９，０００５，２５０５，４００３，６６０３，８１０２，０８０２，２３０５００６５０００００２７，９００３０，５００
    ２３０，０００２３９，０００２３３，０００２４２，０００５，３５０５，５００３，７７０３，９２０２，１９０２，３３０６００７５０００００２８，９００３１，５００
    ２３３，０００２４２，０００２３６，０００２４５，０００５，４６０５，６１０３，８７０４，０２０２，２９０２，４４０７１０８６０００００２９，９００３２，５００
    ２３６，０００２４５，０００２３９，０００２４８，０００５，５６０５，７１０３，９８０４，１３０２，４００２，５４０８１０９６０００００３０，９００３３，５００
    ２３９，０００２４８，０００２４２，０００２５１，０００５，６７０５，８２０４，０８０４，２３０２，５００２，６５０９２０１，０７０００００３１，９００３４，５００
    ２４２，０００２５１，０００２４５，０００２５４，０００５，７７０５，９２０４，１９０４，３４０２，６１０２，７５０１，０２０１，１７０００００３２，９００３５，５００
    ２４５，０００２５４，０００２４８，０００２５７，０００５，８８０６，０３０４，２９０４，４４０２，７１０２，８６０１，１３０１，２８０００００３３，９００３６，５００
    ２４８，０００２５７，０００２５１，０００２６０，０００５，９８０６，１３０４，４００４，５５０２，８２０２，９６０１，２３０１，３８０００００３４，８００３７，５００
    ２５１，０００２６０，０００２５４，０００２６３，０００６，０９０６，２４０４，５００４，６５０２，９２０３，０７０１，３４０１，４９０００００３５，８００３８，５００
    ２５４，０００２６３，０００２５７，０００２６６，０００６，１９０６，３４０４，６１０４，７６０３，０３０３，１７０１，４４０１，５９０００００３６，８００３９，５００
    ２５７，０００２６６，０００２６０，０００２６９，０００６，３００６，４５０４，７１０４，８６０３，１３０３，２８０１，５５０１，７０００１１００００３７，８００４０，４００
    ２６０，０００２６９，０００２６３，０００２７２，０００６，４００６，５５０４，８２０４，９７０３，２４０３，３８０１，６５０１，８０００２２００００３８，８００４１，４００
    ２６３，０００２７２，０００２６６，０００２７５，０００６，５１０６，６６０４，９２０５，０７０３，３４０３，４９０１，７６０１，９１０１７０３２００００３９，８００４２，４００
    ２６６，０００２７５，０００２６９，０００２７８，０００６，６１０６，７６０５，０３０５，１８０３，４５０３，５９０１，８６０２，０１０２８０４３００００４０，８００４３，４００
    ２６９，０００２７８，０００２７２，０００２８１，０００６，７２０６，８７０５，１３０５，２８０３，５５０３，７００１，９７０２，１２０３８０５３００００４１，８００４４，４００
    ２７２，０００２８１，０００２７５，０００２８４，０００６，８２０６，９７０５，２４０５，３９０３，６６０３，８００２，０７０２，２２０４９０６４００００４２，８００４５，４００
    ２７５，０００２８４，０００２７８，０００２８７，０００６，９３０７，０８０５，３４０５，４９０３，７６０３，９１０２，１８０２，３３０５９０７４００００４３，８００４６，４００
    ２７８，０００２８７，０００２８１，０００２９０，０００７，０３０７，１８０５，４５０５，６００３，８７０４，０１０２，２８０２，４３０７００８５００００４４，７００４７，６００
    ２８１，０００２９０，０００２８４，０００２９３，０００７，１４０７，２９０５，５５０５，７００３，９７０４，１２０２，３９０２，５４０８００９５００００４５，７００４８，７００
    ２８４，０００２９３，０００２８７，０００２９６，０００７，２４０７，３９０５，６６０５，８１０４，０８０４，２２０２，４９０２，６４０９１０１，０６００００４６，８００４９，８００
    ２８７，０００２９６，０００２９０，０００２９９，０００７，３５０７，５００５，７６０５，９１０４，１８０４，３３０２，６００２，７５０１，０１０１，１６００００４７，９００５１，０００
    ２９０，０００２９９，０００２９３，０００３０２，０００７，４５０７，６００５，８７０６，０２０４，２９０４，４４０２，７００２，８５０１，１２０１，２７００００４９，０００５２，１００
    ２９３，０００３０２，０００２９６，０００３０５，０００７，５６０７，７２０５，９７０６，１４０４，３９０４，５６０２，８１０２，９７０１，２２０１，３９００００５０，２００５３，３００
    ２９６，０００３０５，０００２９９，０００３０８，０００７，６６０７，８４０６，０８０６，２６０４，５００４，６８０２，９１０３，０９０１，３３０１，５１００００５１，３００５４，１００
    ２９９，０００３０８，０００３０２，０００３１１，０００７，７７０７，９６０６，１９０６，３８０４，６００４，８００３，０２０３，２１０１，４４０１，６３００００５２，５００５４，９００
    ３０２，０００３１１，０００３０５，０００３１４，０００７，８９０８，０８０６，３１０６，５００４，７２０４，９２０３，１４０３，３３０１，５６０１，７５００１７０００５３，４００５５，７００
    ３０５，０００３１４，０００３０８，０００３１７，０００８，０１０８，２８０６，４３０６，６２０４，８４０５，０４０３，２６０３，４５０１，６８０１，８７００２９０００５４，１００５６，５００
    ３０８，０００３１７，０００３１１，０００３２０，０００８，１３０８，５２０６，５５０６，７４０４，９６０５，１６０３，３８０３，５７０１，８００１，９９０２１０４１０００５４，９００５７，３００
    ３１１，０００３２０，０００３１４，０００３２３，０００８，３７０８，７６０６，６７０６，８６０５，０８０５，２８０３，５００３，６９０１，９２０２，１１０３３０５３０００５５，７００５８，２００
    ３１４，０００３２３，０００３１７，０００３２６，０００８，６１０９，０００６，７９０６，９８０５，２００５，４００３，６２０３，８１０２，０４０２，２３０４５０６５０００５６，５００５９，２００
    ３１７，０００３２６，０００３２０，０００３２９，０００８，８５０９，２４０６，９１０７，１００５，３２０５，５２０３，７４０３，９３０２，１６０２，３５０５７０７７０００５７，３００６０，２００
    ３２０，０００３２９，０００３２３，０００３３２，０００９，０９０９，４８０７，０３０７，２２０５，４４０５，６４０３，８６０４，０５０２，２８０２，４７０６９０８９０００５８，３００６１，２００
    ３２３，０００３３２，０００３２６，０００３３５，０００９，３３０９，７２０７，１５０７，３４０５，５６０５，７６０３，９８０４，１７０２，４００２，５９０８１０１，０１０００５９，３００６２，３００
    ３２６，０００３３５，０００３２９，０００３３８，０００９，５７０９，９６０７，２７０７，４６０５，６８０５，８８０４，１００４，２９０２，５２０２，７１０９３０１，１３０００６０，３００６３，３００
    ３２９，０００３３８，０００３３２，０００３４１，０００９，８１０１０，２００７，３９０７，５８０５，８００６，０００４，２２０４，４１０２，６４０２，８３０１，０５０１，２５０００６１，３００６４，３００

    （三）

    その月の社会保険料等控除後の給与等の金額甲乙
    扶養親族等の数
    ０人１人２人３人４人５人６人７人
    以上未満税額税額
    円円円円円円円円円円円
    ３３２，０００３４１，０００３３５，０００３４４，０００１０，０５０１０，４４０７，５１０７，７００５，９２０６，１２０４，３４０４，５３０２，７６０２，９５０１，１７０１，３７０００６２，４００６５，３００
    ３３５，０００３４４，０００３３８，０００３４７，０００１０，２９０１０，６８０７，６３０７，８２０６，０４０６，２４０４，４６０４，６５０２，８８０３，０７０１，２９０１，４９０００６３，４００６６，３００
    ３３８，０００３４７，０００３４１，０００３５０，０００１０，５３０１０，９２０７，７５０７，９４０６，１６０６，３６０４，５８０４，７７０３，０００３，１９０１，４１０１，６１０００６４，４００６７，３００
    ３４１，０００３５０，０００３４４，０００３５３，０００１０，７７０１１，１６０７，８７０８，０６０６，２８０６，４８０４，７００４，８９０３，１２０３，３１０１，５３０１，７３００１４００６５，４００６８，３００
    ３４４，０００３５３，０００３４７，０００３５６，０００１１，０１０１１，４００７，９９０８，２３０６，４００６，６００４，８２０５，０１０３，２４０３，４３０１，６５０１，８５００２６００６６，４００６９，３００
    ３４７，０００３５６，０００３５０，０００３５９，０００１１，２５０１１，６４０８，１１０８，４７０６，５２０６，７２０４，９４０５，１３０３，３６０３，５５０１，７７０１，９７０１９０３８００６７，４００７０，３００
    ３５０，０００３５９，０００３５３，０００３６２，０００１１，４９０１１，８８０８，３３０８，７１０６，６４０６，８４０５，０６０５，２５０３，４８０３，６７０１，８９０２，０９０３１０５０００６８，４００７１，３００
    ３５３，０００３６２，０００３５６，０００３６５，０００１１，７３０１２，１２０８，５７０８，９５０６，７６０６，９６０５，１８０５，３７０３，６００３，７９０２，０１０２，２１０４３０６２００６９，４００７２，３００
    ３５６，０００３６５，０００３５９，０００３６８，０００１１，９７０１２，３６０８，８１０９，１９０６，８８０７，０８０５，３００５，４９０３，７２０３，９１０２，１３０２，３３０５５０７４００７０，４００７３，３００
    ３５９，０００３６８，０００３６２，０００３７１，０００１２，２１０１２，６００９，０５０９，４３０７，０００７，２００５，４２０５，６１０３，８４０４，０３０２，２５０２，４５０６７０８６００７１，４００７４，３００
    ３６２，０００３７１，０００３６５，０００３７４，０００１２，４５０１２，８４０９，２９０９，６７０７，１２０７，３２０５，５４０５，７３０３，９６０４，１５０２，３７０２，５７０７９０９８００７２，４００７５，２００
    ３６５，０００３７４，０００３６８，０００３７７，０００１２，６９０１３，０８０９，５３０９，９１０７，２４０７，４４０５，６６０５，８５０４，０８０４，２７０２，４９０２，６９０９１０１，１０００７３，４００７６，１００
    ３６８，０００３７７，０００３７１，０００３８０，０００１２，９３０１３，３２０９，７７０１０，１５０７，３６０７，５６０５，７８０５，９７０４，２００４，３９０２，６１０２，８１０１，０３０１，２２００７４，４００７７，０００
    ３７１，０００３８０，０００３７４，０００３８３，０００１３，１７０１３，５６０１０，０１０１０，３９０７，４８０７，６８０５，９００６，０９０４，３２０４，５１０２，７３０２，９３０１，１５０１，３４００７５，３００７７，９００
    ３７４，０００３８３，０００３７７，０００３８６，０００１３，４１０１３，８００１０，２５０１０，６３０７，６００７，８００６，０２０６，２１０４，４４０４，６３０２，８５０３，０５０１，２７０１，４６００７６，２００７８，８００
    ３７７，０００３８６，０００３８０，０００３８９，０００１３，６５０１４，０４０１０，４９０１０，８７０７，７２０７，９２０６，１４０６，３３０４，５６０４，７５０２，９７０３，１７０１，３９０１，５８００７７，１００７９，８００
    ３８０，０００３８９，０００３８３，０００３９２，０００１３，８９０１４，２８０１０，７３０１１，１１０７，８４０８，０４０６，２６０６，４５０４，６８０４，８７０３，０９０３，２９０１，５１０１，７０００１２０７８，０００８１，５００
    ３８３，０００３９２，０００３８６，０００３９５，０００１４，１３０１４，５２０１０，９７０１１，３５０７，９６０８，１９０６，３８０６，５７０４，８００４，９９０３，２１０３，４１０１，６３０１，８２００２４０７８，９００８３，２００
    ３８６，０００３９５，０００３８９，０００３９８，０００１４，３７０１４，７６０１１，２１０１１，５９０８，０８０８，４３０６，５００６，６９０４，９２０５，１１０３，３３０３，５３０１，７５０１，９４０１７０３６０８０，３００８４，８００
    ３８９，０００３９８，０００３９２，０００４０１，０００１４，６１０１５，０００１１，４５０１１，８３０８，２８０８，６７０６，６２０６，８１０５，０４０５，２３０３，４５０３，６５０１，８７０２，０６０２９０４８０８１，９００８６，５００
    ３９２，０００４０１，０００３９５，０００４０４，０００１４，８５０１５，２４０１１，６９０１２，０７０８，５２０８，９１０６，７４０６，９３０５，１６０５，３５０３，５７０３，７７０１，９９０２，１８０４１０６００８３，６００８８，２００
    ３９５，０００４０４，０００３９８，０００４０７，０００１５，０９０１５，４８０１１，９３０１２，３１０８，７６０９，１５０６，８６０７，０５０５，２８０５，４７０３，６９０３，８９０２，１１０２，３００５３０７２０８５，３００８９，８００
    ３９８，０００４０７，０００４０１，０００４１０，０００１５，３３０１５，７２０１２，１７０１２，５５０９，０００９，３９０６，９８０７，１７０５，４００５，５９０３，８１０４，０１０２，２３０２，４２０６５０８４０８６，９００９１，５００
    ４０１，０００４１０，０００４０４，０００４１３，０００１５，５７０１５，９６０１２，４１０１２，７９０９，２４０９，６３０７，１００７，２９０５，５２０５，７１０３，９３０４，１３０２，３５０２，５４０７７０９６０８８，６００９３，２００
    ４０４，０００４１３，０００４０７，０００４１６，０００１５，８１０１６，２００１２，６５０１３，０３０９，４８０９，８７０７，２２０７，４１０５，６４０５，８３０４，０５０４，２５０２，４７０２，６６０８９０１，０８０９０，３００９４，８００
    ４０７，０００４１６，０００４１０，０００４１９，０００１６，０５０１６，４４０１２，８９０１３，２７０９，７２０１０，１１０７，３４０７，５３０５，７６０５，９５０４，１７０４，３７０２，５９０２，７８０１，０１０１，２００９１，９００９６，５００
    ４１０，０００４１９，０００４１３，０００４２２，０００１６，２９０１６，６８０１３，１３０１３，５１０９，９６０１０，３５０７，４６０７，６５０５，８８０６，０７０４，２９０４，４９０２，７１０２，９００１，１３０１，３２０９３，６００９８，２００
    ４１３，０００４２２，０００４１６，０００４２５，０００１６，５３０１６，９２０１３，３７０１３，７５０１０，２００１０，５９０７，５８０７，７７０６，０００６，１９０４，４１０４，６１０２，８３０３，０２０１，２５０１，４４０９５，３００９９，８００
    ４１６，０００４２５，０００４１９，０００４２８，０００１６，７７０１７，１６０１３，６１０１３，９９０１０，４４０１０，８３０７，７００７，８９０６，１２０６，３１０４，５３０４，７３０２，９５０３，１４０１，３７０１，５６０９６，９００１０１，５００
    ４１９，０００４２８，０００４２２，０００４３１，０００１７，０１０１７，４００１３，８５０１４，２３０１０，６８０１１，０７０７，８２０８，０１０６，２４０６，４３０４，６５０４，８５０３，０７０３，２６０１，４９０１，６８０９８，６００１０３，２００
    ４２２，０００４３１，０００４２５，０００４３４，０００１７，２５０１７，６４０１４，０９０１４，４７０１０，９２０１１，３１０７，９４０８，１４０６，３６０６，５５０４，７７０４，９７０３，１９０３，３８０１，６１０１，８００１００，３００１０４，８００
    ４２５，０００４３４，０００４２８，０００４３７，０００１７，４９０１７，８８０１４，３３０１４，７１０１１，１６０１１，５５０８，０６０８，３８０６，４８０６，６７０４，８９０５，０９０３，３１０３，５００１，７３０１，９２０１０１，９００１０６，５００
    ４２８，０００４３７，０００４３１，０００４４０，０００１７，７３０１８，１２０１４，５７０１４，９５０１１，４００１１，７９０８，２３０８，６２０６，６００６，７９０５，０１０５，２１０３，４３０３，６２０１，８５０２，０４０１０３，６００１０８，２００
    ４３１，０００４４０，０００４３４，０００４４３，０００１７，９７０１８，３６０１４，８１０１５，１９０１１，６４０１２，０３０８，４７０８，８６０６，７２０６，９１０５，１３０５，３３０３，５５０３，７４０１，９７０２，１６０１０５，３００１０９，８００
    ４３４，０００４４３，０００４３７，０００４４６，０００１８，２１０１８，６００１５，０５０１５，４３０１１，８８０１２，２７０８，７１０９，１００６，８４０７，０３０５，２５０５，４５０３，６７０３，８６０２，０９０２，２８０１０６，９００１１１，５００
    ４３７，０００４４６，０００４４０，０００４４９，０００１８，４５０１８，８４０１５，２９０１５，６７０１２，１２０１２，５１０８，９５０９，３４０６，９６０７，１５０５，３７０５，５７０３，７９０３，９８０２，２１０２，４００１０８，６００１１３，１００
    ４４０，０００４４９，０００４４３，０００４５２，０００１８，６９０１９，０８０１５，５３０１５，９１０１２，３６０１２，７５０９，１９０９，５８０７，０８０７，２７０５，４９０５，６９０３，９１０４，１００２，３３０２，５２０１１０，３００１１４，８００
    ４４３，０００４５２，０００４４６，０００４５５，０００１８，９３０１９，３２０１５，７７０１６，１５０１２，６００１２，９９０９，４３０９，８２０７，２００７，３９０５，６１０５，８１０４，０３０４，２２０２，４５０２，６４０１１１，９００１１６，５００
    ４４６，０００４５５，０００４４９，０００４５８，０００１９，１７０１９，７５０１６，０１０１６，３９０１２，８４０１３，２３０９，６７０１０，０６０７，３２０７，５１０５，７３０５，９３０４，１５０４，３４０２，５７０２，７６０１１３，６００１１８，１００
    ４４９，０００４５８，０００４５２，０００４６１，０００１９，４５０２０，２３０１６，２５０１６，６３０１３，０８０１３，４７０９，９１０１０，３００７，４４０７，６３０５，８５０６，０５０４，２７０４，４６０２，６９０２，８８０１１５，２００１１９，８００
    ４５２，０００４６１，０００４５５，０００４６４，０００１９，９３０２０，７１０１６，４９０１６，８７０１３，３２０１３，７１０１０，１５０１０，５４０７，５６０７，７５０５，９７０６，１７０４，３９０４，５８０２，８１０３，０００１１６，９００１２１，５００
    ４５５，０００４６４，０００４５８，０００４６７，０００２０，４１０２１，１９０１６，７３０１７，１１０１３，５６０１３，９５０１０，３９０１０，７８０７，６８０７，８７０６，０９０６，２９０４，５１０４，７００２，９３０３，１２０１１８，６００１２３，１００
    ４５８，０００４６７，０００４６１，０００４７０，０００２０，８９０２１，６７０１６，９７０１７，３５０１３，８００１４，１９０１０，６３０１１，０２０７，８００７，９９０６，２１０６，４１０４，６３０４，８２０３，０５０３，２４０１２０，２００１２４，８００
    ４６１，０００４７０，０００４６４，０００４７３，０００２１，３７０２２，１５０１７，２１０１７，５９０１４，０４０１４，４３０１０，８７０１１，２６０７，９２０８，１１０６，３３０６，５３０４，７５０４，９４０３，１７０３，３６０１２１，９００１２６，５００
    ４６４，０００４７３，０００４６７，０００４７６，０００２１，８５０２２，６３０１７，４５０１７，８３０１４，２８０１４，６７０１１，１１０１１，５００８，０４０８，３３０６，４５０６，６５０４，８７０５，０６０３，２９０３，４８０１２３，６００１２８，１００
    ４６７，０００４７６，０００４７０，０００４７９，０００２２，３３０２３，１１０１７，６９０１８，０７０１４，５２０１４，９１０１１，３５０１１，７４０８，１９０８，５７０６，５７０６，７７０４，９９０５，１８０３，４１０３，６００１２５，２００１２９，７００
    ４７０，０００４７９，０００４７３，０００４８２，０００２２，８１０２３，５９０１７，９３０１８，３１０１４，７６０１５，１５０１１，５９０１１，９８０８，４３０８，８１０６，６９０６，８９０５，１１０５，３００３，５３０３，７２０１２６，９００１３１，３００
    ４７３，０００４８２，０００４７６，０００４８５，０００２３，２９０２４，０７０１８，１７０１８，５５０１５，０００１５，３９０１１，８３０１２，２２０８，６７０９，０５０６，８１０７，０１０５，２３０５，４２０３，６５０３，８４０１２８，５００１３２，８００
    ４７６，０００４８５，０００４７９，０００４８８，０００２３，７７０２４，５５０１８，４１０１８，７９０１５，２４０１５，６３０１２，０７０１２，４６０８，９１０９，２９０６，９３０７，１３０５，３５０５，５４０３，７７０３，９６０１３０，１００１３４，４００
    ４７９，０００４８８，０００４８２，０００４９１，０００２４，２５０２５，０３０１８，６５０１９，０３０１５，４８０１５，８７０１２，３１０１２，７００９，１５０９，５３０７，０５０７，２５０５，４７０５，６６０３，８９０４，０８０１３１，７００１３６，０００

    （四）

    その月の社会保険料等控除後の給与等の金額甲乙
    扶養親族等の数
    ０人１人２人３人４人５人６人７人
    以上未満税額税額
    円円円円円円円円円円円
    ４８２，０００４９１，０００４８５，０００４９４，０００２４，７３０２５，５１０１８，８９０１９，２７０１５，７２０１６，１１０１２，５５０１２，９４０９，３９０９，７７０７，１７０７，３７０５，５９０５，７８０４，０１０４，２００１３３，３００１３７，６００
    ４８５，０００４９４，０００４８８，０００４９７，０００２５，２１０２５，９９０１９，１３０１９，６５０１５，９６０１６，３５０１２，７９０１３，１８０９，６３０１０，０１０７，２９０７，４９０５，７１０５，９００４，１３０４，３２０１３４，８００１３９，１００
    ４８８，０００４９７，０００４９１，０００５００，０００２５，６９０２６，４７０１９，３７０２０，１３０１６，２００１６，５９０１３，０３０１３，４２０９，８７０１０，２５０７，４１０７，６１０５，８３０６，０２０４，２５０４，４４０１３６，４００１４０，７００
    ４９１，０００５００，０００４９４，０００５０３，０００２６，１７０２６，９５０１９，８４０２０，６１０１６，４４０１６，８３０１３，２７０１３，６６０１０，１１０１０，４９０７，５３０７，７３０５，９５０６，１４０４，３７０４，５６０１３８，０００１４２，３００
    ４９４，０００５０３，０００４９７，０００５０６，０００２６，６５０２７，４３０２０，３２０２１，０９０１６，６８０１７，０７０１３，５１０１３，９００１０，３５０１０，７３０７，６５０７，８５０６，０７０６，２６０４，４９０４，６８０１３９，６００１４３，９００
    ４９７，０００５０６，０００５００，０００５０９，０００２７，１３０２７，９１０２０，８００２１，５７０１６，９２０１７，３１０１３，７５０１４，１４０１０，５９０１０，９７０７，７７０７，９７０６，１９０６，３８０４，６１０４，８００１４１，１００１４５，４００
    ５００，０００５０９，０００５０３，０００５１２，０００２７，６１０２８，３９０２１，２８０２２，０５０１７，１６０１７，５５０１３，９９０１４，３８０１０，８３０１１，２１０７，８９０８，０９０６，３１０６，５００４，７３０４，９２０１４２，７００１４７，０００
    ５０３，０００５１２，０００５０６，０００５１５，０００２８，０９０２８，８７０２１，７６０２２，５３０１７，４００１７，７９０１４，２３０１４，６２０１１，０７０１１，４５０８，０１０８，２９０６，４３０６，６２０４，８５０５，０４０１４４，３００１４８，６００
    ５０６，０００５１５，０００５０９，０００５１８，０００２８，５７０２９，３５０２２，２４０２３，０１０１７，６４０１８，０３０１４，４７０１４，８６０１１，３１０１１，６９０８，１４０８，５３０６，５５０６，７４０４，９７０５，１６０１４５，９００１５０，２００
    ５０９，０００５１８，０００５１２，０００５２１，０００２９，０５０２９，８３０２２，７２０２３，４９０１７，８８０１８，２７０１４，７１０１５，１００１１，５５０１１，９３０８，３８０８，７７０６，６７０６，８６０５，０９０５，２８０１４７，４００１５１，７００
    ５１２，０００５２１，０００５１５，０００５２４，０００２９，５３０３０，３１０２３，２００２３，９７０１８，１２０１８，５１０１４，９５０１５，３４０１１，７９０１２，１７０８，６２０９，０１０６，７９０６，９８０５，２１０５，４００１４９，０００１５３，３００
    ５１５，０００５２４，０００５１８，０００５２７，０００３０，０１０３０，７９０２３，６８０２４，４５０１８，３６０１８，７５０１５，１９０１５，５８０１２，０３０１２，４１０８，８６０９，２５０６，９１０７，１００５，３３０５，５２０１５０，６００１５４，９００
    ５１８，０００５２７，０００５２１，０００５３０，０００３０，４９０３１，２７０２４，１６０２４，９３０１８，６００１８，９９０１５，４３０１５，８２０１２，２７０１２，６５０９，１００９，４９０７，０３０７，２２０５，４５０５，６４０１５２，２００１５６，５００
    ５２１，０００５３０，０００５２４，０００５３３，０００３０，９７０３１，７５０２４，６４０２５，４１０１８，８４０１９，２３０１５，６７０１６，０６０１２，５１０１２，８９０９，３４０９，７３０７，１５０７，３４０５，５７０５，７６０１５３，７００１５８，０００
    ５２４，０００５３３，０００５２７，０００５３６，０００３１，４５０３２，２３０２５，１２０２５，８９０１９，０８０１９，５６０１５，９１０１６，３００１２，７５０１３，１３０９，５８０９，９７０７，２７０７，４６０５，６９０５，８８０１５５，３００１５９，４００
    ５２７，０００５３６，０００５３０，０００５３９，０００３１，９３０３２，７１０２５，６００２６，３７０１９，３２０２０，０４０１６，１５０１６，５４０１２，９９０１３，３７０９，８２０１０，２１０７，３９０７，５８０５，８１０６，０００１５６，９００１６０，９００
    ５３０，０００５３９，０００５３３，０００５４２，０００３２，４１０３３，１９０２６，０８０２６，８５０１９，７５０２０，５２０１６，３９０１６，７８０１３，２３０１３，６１０１０，０６０１０，４５０７，５１０７，７００５，９３０６，１２０１５８，３００１６２，３００
    ５３３，０００５４２，０００５３６，０００５４５，０００３２，８９０３３，６７０２６，５６０２７，３３０２０，２３０２１，０００１６，６３０１７，０２０１３，４７０１３，８５０１０，３００１０，６９０７，６３０７，８２０６，０５０６，２４０１５９，８００１６３，７００
    ５３６，０００５４５，０００５３９，０００５４８，０００３３，３７０３４，１５０２７，０４０２７，８１０２０，７１０２１，４８０１６，８７０１７，２６０１３，７１０１４，０９０１０，５４０１０，９３０７，７５０７，９４０６，１７０６，３６０１６１，２００１６５，２００
    ５３９，０００５４８，０００５４２，０００５５１，０００３３，８５０３４，６３０２７，５２０２８，２９０２１，１９０２１，９６０１７，１１０１７，５００１３，９５０１４，３３０１０，７８０１１，１７０７，８７０８，０６０６，２９０６，４８０１６２，６００１６６，６００
    ５４２，０００５５１，０００５４５，０００５５４，０００３４，３３０３５，１６０２８，０００２８，８２０２１，６７０２２，４９０１７，３５０１７，７７０１４，１９０１４，６００１１，０２０１１，４３０７，９９０８，２７０６，４１０６，６１０１６４，１００１６８，１００
    ５４５，０００５５４，０００５４８，０００５５７，０００３４，８１０３５，７００２８，４８０２９，３６０２２，１５０２３，０３０１７，５９０１８，０４０１４，４３０１４，８７０１１，２６０１１，７００８，１１０８，５４０６，５３０６，７５０１６５，５００１６９，５００
    ５４８，０００５５７，０００５５１，０００５６０，０００３５，２９０３６，２４０２８，９６０２９，９００２２，６３０２３，５７０１７，８３０１８，３１０１４，６７０１５，１４０１１，５００１１，９７０８，３３０８，８１０６，６５０６，８８０１６７，０００１７０，９００
    ５５１，０００５６０，０００５５４，０００５６３，０００３５，８２０３６，７８０２９，４９０３０，４４０２３，１６０２４，１１０１８，１００１８，５８０１４，９３０１５，４１０１１，７７０１２，２４０８，６００９，０８０６，７８０７，０２０１６８，４００１７２，４００
    ５５４，０００５６３，０００５５７，０００５６６，０００３６，３６０３７，３２０３０，０３０３０，９８０２３，７００２４，６５０１８，３７０１８，８５０１５，２００１５，６８０１２，０４０１２，５１０８，８７０９，３５０６，９１０７，１５０１６９，８００１７３，８００
    ５５７，０００５６６，０００５６０，０００５６９，０００３６，９００３７，８６０３０，５７０３１，５２０２４，２４０２５，１９０１８，６４０１９，１２０１５，４７０１５，９５０１２，３１０１２，７８０９，１４０９，６２０７，０５０７，２９０１７１，３００１７５，３００
    ５６０，０００５６９，０００５６３，０００５７２，０００３７，４４０３８，４００３１，１１０３２，０６０２４，７８０２５，７３０１８，９１０１９，４００１５，７４０１６，２２０１２，５８０１３，０５０９，４１０９，８９０７，１８０７，４２０１７２，７００１７６，７００
    ５６３，０００５７２，０００５６６，０００５７５，０００３７，９８０３８，９４０３１，６５０３２，６００２５，３２０２６，２７０１９，１８０１９，９４０１６，０１０１６，４９０１２，８５０１３，３２０９，６８０１０，１６０７，３２０７，５６０１７４，２００１７８，１００
    ５６６，０００５７５，０００５６９，０００５７８，０００３８，５２０３９，４８０３２，１９０３３，１４０２５，８６０２６，８１０１９，５２０２０，４８０１６，２８０１６，７６０１３，１２０１３，５９０９，９５０１０，４３０７，４５０７，６９０１７５，６００１７９，６００
    ５６９，０００５７８，０００５７２，０００５８１，０００３９，０６０４０，０２０３２，７３０３３，６８０２６，４００２７，３５０２０，０６０２１，０２０１６，５５０１７，０３０１３，３９０１３，８６０１０，２２０１０，７００７，５９０７，８３０１７７，０００１８１，０００
    ５７２，０００５８１，０００５７５，０００５８４，０００３９，６００４０，５６０３３，２７０３４，２２０２６，９４０２７，８９０２０，６００２１，５６０１６，８２０１７，３００１３，６６０１４，１３０１０，４９０１０，９７０７，７２０７，９６０１７８，５００１８２，５００
    ５７５，０００５８４，０００５７８，０００５８７，０００４０，１４０４１，１００３３，８１０３４，７６０２７，４８０２８，４３０２１，１４０２２，１００１７，０９０１７，５７０１３，９３０１４，４００１０，７６０１１，２４０７，８６０８，１００１７９，９００１８３，９００
    ５７８，０００５８７，０００５８１，０００５９０，０００４０，６８０４１，６４０３４，３５０３５，３００２８，０２０２８，９７０２１，６８０２２，６４０１７，３６０１７，８４０１４，２００１４，６７０１１，０３０１１，５１０７，９９０８，３４０１８１，４００１８５，３００
    ５８１，０００５９０，０００５８４，０００５９３，０００４１，２２０４２，１８０３４，８９０３５，８４０２８，５６０２９，５１０２２，２２０２３，１８０１７，６３０１８，１１０１４，４７０１４，９４０１１，３００１１，７８０８，１３０８，６１０１８２，８００１８６，８００
    ５８４，０００５９３，０００５８７，０００５９６，０００４１，７６０４２，７２０３５，４３０３６，３８０２９，１００３０，０５０２２，７６０２３，７２０１７，９００１８，３８０１４，７４０１５，２１０１１，５７０１２，０５０８，４００８，８８０１８４，２００１８８，２００
    ５８７，０００５９６，０００５９０，０００５９９，０００４２，３００４３，２６０３５，９７０３６，９２０２９，６４０３０，５９０２３，３００２４，２６０１８，１７０１８，６５０１５，０１０１５，４８０１１，８４０１２，３２０８，６７０９，１５０１８５，７００１８９，７００
    ５９０，０００５９９，０００５９３，０００６０２，０００４２，８４０４３，８００３６，５１０３７，４６０３０，１８０３１，１３０２３，８４０２４，８００１８，４４０１８，９２０１５，２８０１５，７５０１２，１１０１２，５９０８，９４０９，４２０１８７，１００１９１，１００
    ５９３，０００６０２，０００５９６，０００６０５，０００４３，３８０４４，３４０３７，０５０３８，０００３０，７２０３１，６７０２４，３８０２５，３４０１８，７１０１９，１９０１５，５５０１６，０２０１２，３８０１２，８６０９，２１０９，６９０１８８，６００１９２，５００
    ５９６，０００６０５，０００５９９，０００６０８，０００４３，９２０４４，８８０３７，５９０３８，５４０３１，２６０３２，２１０２４，９２０２５，８８０１８，９８０１９，５４０１５，８２０１６，２９０１２，６５０１３，１３０９，４８０９，９６０１９０，０００１９４，０００
    ５９９，０００６０８，０００６０２，０００６１１，０００４４，４６０４５，４２０３８，１３０３９，０８０３１，８００３２，７５０２５，４６０２６，４２０１９，２５０２０，０８０１６，０９０１６，５６０１２，９２０１３，４００９，７５０１０，２３０１９１，４００１９５，４００
    ６０２，０００６１１，０００６０５，０００６１４，０００４５，０００４５，９６０３８，６７０３９，６２０３２，３４０３３，２９０２６，０００２６，９６０１９，６７０２０，６２０１６，３６０１６，８３０１３，１９０１３，６７０１０，０２０１０，５００１９２，９００１９６，９００
    ６０５，０００６１４，０００６０８，０００６１７，０００４５，５４０４６，５００３９，２１０４０，１６０３２，８８０３３，８３０２６，５４０２７，５００２０，２１０２１，１６０１６，６３０１７，１００１３，４６０１３，９４０１０，２９０１０，７７０１９４，３００１９８，３００
    ６０８，０００６１７，０００６１１，０００６２０，０００４６，０８０４７，０４０３９，７５０４０，７００３３，４２０３４，３７０２７，０８０２８，０４０２０，７５０２１，７００１６，９００１７，３７０１３，７３０１４，２１０１０，５６０１１，０４０１９５，８００１９９，７００
    ６１１，０００６２０，０００６１４，０００６２３，０００４６，６２０４７，５８０４０，２９０４１，２４０３３，９６０３４，９１０２７，６２０２８，５８０２１，２９０２２，２４０１７，１７０１７，６４０１４，０００１４，４８０１０，８３０１１，３１０１９７，２００２０１，２００
    ６１４，０００６２３，０００６１７，０００６２６，０００４７，１６０４８，１２０４０，８３０４１，７８０３４，５００３５，４５０２８，１６０２９，１２０２１，８３０２２，７８０１７，４４０１７，９１０１４，２７０１４，７５０１１，１００１１，５８０１９８，６００２０２，６００
    ６１７，０００６２６，０００６２０，０００６２９，０００４７，７００４８，６６０４１，３７０４２，３２０３５，０４０３５，９９０２８，７００２９，６６０２２，３７０２３，３２０１７，７１０１８，１８０１４，５４０１５，０２０１１，３７０１１，８５０２００，１００２０４，１００
    ６２０，０００６２９，０００６２３，０００６３２，０００４８，２４０４９，２００４１，９１０４２，８６０３５，５８０３６，５３０２９，２４０３０，２００２２，９１０２３，８６０１７，９８０１８，４５０１４，８１０１５，２９０１１，６４０１２，１２０２０１，５００２０５，５００
    ６２３，０００６３２，０００６２６，０００６３５，０００４８，７８０４９，７４０４２，４５０４３，４００３６，１２０３７，０７０２９，７８０３０，７４０２３，４５０２４，４００１８，２５０１８，７２０１５，０８０１５，５６０１１，９１０１２，３９０２０３，０００２０６，９００
    ６２６，０００６３５，０００６２９，０００６３８，０００４９，３２０５０，２８０４２，９９０４３，９４０３６，６６０３７，６１０３０，３２０３１，２８０２３，９９０２４，９４０１８，５２０１８，９９０１５，３５０１５，８３０１２，１８０１２，６６０２０４，４００２０８，４００
    ６２９，０００６３８，０００６３２，０００６４１，０００４９，８６０５０，８２０４３，５３０４４，４８０３７，２００３８，１５０３０，８６０３１，８２０２４，５３０２５，４８０１８，７９０１９，２６０１５，６２０１６，１００１２，４５０１２，９３０２０５，８００２０９，８００

    （五）

    その月の社会保険料等控除後の給与等の金額甲乙
    扶養親族等の数
    ０人１人２人３人４人５人６人７人
    以上未満税額税額
    円円円円円円円円円円円
    ６３２，０００６４１，０００６３５，０００６４４，０００５０，４００５１，３６０４４，０７０４５，０２０３７，７４０３８，６９０３１，４００３２，３６０２５，０７０２６，０２０１９，０６０１９，６９０１５，８９０１６，３７０１２，７２０１３，２００２０７，３００２１１，３００
    ６３５，０００６４４，０００６３８，０００６４７，０００５０，９４０５１，９００４４，６１０４５，５６０３８，２８０３９，２３０３１，９４０３２，９００２５，６１０２６，５６０１９，３３０２０，２３０１６，１６０１６，６４０１２，９９０１３，４７０２０８，７００２１２，５００
    ６３８，０００６４７，０００６４１，０００６５０，０００５１，４８０５２，４４０４５，１５０４６，１００３８，８２０３９，７７０３２，４８０３３，４４０２６，１５０２７，１００１９，８２０２０，７７０１６，４３０１６，９１０１３，２６０１３，７４０２１０，２００２１３，５００
    ６４１，０００６５０，０００６４４，０００６５３，０００５２，０２０５２，９８０４５，６９０４６，６４０３９，３６０４０，３１０３３，０２０３３，９８０２６，６９０２７，６４０２０，３６０２１，３１０１６，７００１７，１８０１３，５３０１４，０１０２１１，５００２１４，５００
    ６４４，０００６５３，０００６４７，０００６５６，０００５２，５６０５３，５２０４６，２３０４７，１８０３９，９００４０，８５０３３，５６０３４，５２０２７，２３０２８，１８０２０，９００２１，８５０１６，９７０１７，４５０１３，８００１４，２８０２１２，５００２１５，５００
    ６４７，０００６５６，０００６５０，０００６５９，０００５３，１００５４，０６０４６，７７０４７，７２０４０，４４０４１，３９０３４，１００３５，０６０２７，７７０２８，７２０２１，４４０２２，３９０１７，２４０１７，７２０１４，０７０１４，５５０２１３，５００２１６，５００
    ６５０，０００６５９，０００６５３，０００６６２，０００５３，６４０５４，６００４７，３１０４８，２６０４０，９８０４１，９３０３４，６４０３５，６００２８，３１０２９，２６０２１，９８０２２，９３０１７，５１０１７，９９０１４，３４０１４，８２０２１４，５００２１７，５００
    ６５３，０００６６２，０００６５６，０００６６５，０００５４，１８０５５，１４０４７，８５０４８，８００４１，５２０４２，４７０３５，１８０３６，１４０２８，８５０２９，８００２２，５２０２３，４７０１７，７８０１８，２６０１４，６１０１５，０９０２１５，５００２１８，５００
    ６５６，０００６６５，０００６５９，０００６６８，０００５４，７２０５５，６８０４８，３９０４９，３４０４２，０６０４３，０１０３５，７２０３６，６８０２９，３９０３０，３４０２３，０６０２４，０１０１８，０５０１８，５３０１４，８８０１５，３６０２１６，５００２１９，５００
    ６５９，０００６６８，０００６６２，０００６７１，０００５５，２６０５６，２２０４８，９３０４９，８８０４２，６００４３，５５０３６，２６０３７，２２０２９，９３０３０，８８０２３，６００２４，５５０１８，３２０１８，８００１５，１５０１５，６３０２１７，５００２２０，４００
    ６６２，０００６７１，０００６６５，０００６７４，０００５５，８００５６，７６０４９，４７０５０，４２０４３，１４０４４，０９０３６，８００３７，７６０３０，４７０３１，４２０２４，１４０２５，０９０１８，５９０１９，０７０１５，４２０１５，９００２１８，５００２２１，４００
    ６６５，０００６７４，０００６６８，０００６７７，０００５６，３４０５７，３００５０，０１０５０，９６０４３，６８０４４，６３０３７，３４０３８，３００３１，０１０３１，９６０２４，６８０２５，６３０１８，８６０１９，３４０１５，６９０１６，１７０２１９，５００２２２，４００
    ６６８，０００６７７，０００６７１，０００６８０，０００５６，８８０５７，８４０５０，５５０５１，５００４４，２２０４５，１７０３７，８８０３８，８４０３１，５５０３２，５００２５，２２０２６，１７０１９，１３０１９，８４０１５，９６０１６，４４０２２０，４００２２３，４００
    ６７１，０００６８０，０００６７４，０００６８３，０００５７，４２０５８，３８０５１，０９０５２，０４０４４，７６０４５，７１０３８，４２０３９，３８０３２，０９０３３，０４０２５，７６０２６，７１０１９，４２０２０，３８０１６，２３０１６，７１０２２１，４００２２４，４００
    ６７４，０００６８３，０００６７７，０００６８６，０００５７，９６０５８，９２０５１，６３０５２，５８０４５，３００４６，２５０３８，９６０３９，９２０３２，６３０３３，５８０２６，３００２７，２５０１９，９６０２０，９２０１６，５００１６，９８０２２２，４００２２５，４００
    ６７７，０００６８６，０００６８０，０００６８９，０００５８，５００５９，４６０５２，１７０５３，１２０４５，８４０４６，７９０３９，５００４０，４６０３３，１７０３４，１２０２６，８４０２７，７９０２０，５００２１，４６０１６，７７０１７，２５０２２３，４００２２６，４００
    ６８０，０００６８９，０００６８３，０００６９２，０００５９，０４０６０，０００５２，７１０５３，６６０４６，３８０４７，３３０４０，０４０４１，０００３３，７１０３４，６６０２７，３８０２８，３３０２１，０４０２２，０００１７，０４０１７，５２０２２４，４００２２８，０００
    ６８３，０００６９２，０００６８６，０００６９５，０００５９，５８０６０，５４０５３，２５０５４，２００４６，９２０４７，８７０４０，５８０４１，５４０３４，２５０３５，２００２７，９２０２８，８７０２１，５８０２２，５４０１７，３１０１７，７９０２２５，４００２２９，５００
    ６８６，０００６９５，０００６８９，０００６９８，０００６０，１２０６１，０８０５３，７９０５４，７４０４７，４６０４８，４１０４１，１２０４２，０８０３４，７９０３５，７４０２８，４６０２９，４１０２２，１２０２３，０８０１７，５８０１８，０６０２２６，７００２３１，０００
    ６８９，０００６９８，０００６９２，０００７０１，０００６０，６６０６１，６２０５４，３３０５５，２８０４８，０００４８，９５０４１，６６０４２，６２０３５，３３０３６，２８０２９，０００２９，９５０２２，６６０２３，６２０１７，８５０１８，３３０２２８，２００２３２，５００
    ６９２，０００７０１，０００６９５，０００７０４，０００６１，２００６２，１６０５４，８７０５５，８２０４８，５４０４９，４９０４２，２００４３，１６０３５，８７０３６，８２０２９，５４０３０，４９０２３，２００２４，１６０１８，１２０１８，６００２２９，７００２３４，０００
    ６９５，０００７０４，０００６９８，０００７０７，０００６１，７４０６２，７００５５，４１０５６，３６０４９，０８０５０，０３０４２，７４０４３，７００３６，４１０３７，３６０３０，０８０３１，０３０２３，７４０２４，７００１８，３９０１８，８７０２３１，２００２３５，５００
    ６９８，０００７０７，０００７０１，０００７１０，０００６２，２８０６３，２４０５５，９５０５６，９１０４９，６２０５０，５７０４３，２８０４４，２４０３６，９５０３７，９１０３０，６２０３１，５７０２４，２８０２５，２４０１８，６６０１９，１４０２３２，７００２３７，０００
    ７０１，０００７１０，０００７０４，０００７１３，０００６２，８２０６３，８４０５６，４９０５７，５１０５０，１６０５１，１７０４３，８２０４４，８４０３７，４９０３８，５１０３１，１６０３２，１７０２４，８２０２５，８４０１８，９３０１９，５１０２３４，２００２３８，６００
    ７０４，０００７１３，０００７０７，０００７１６，０００６３，３６０６４，４４０５７，０３０５８，１１０５０，７００５１，７７０４４，３６０４５，４４０３８，０３０３９，１１０３１，７００３２，７７０２５，３６０２６，４４０１９，２００２０，１１０２３５，８００２４０，１００
    ７０７，０００７１６，０００７１０，０００７１９，０００６３，９１０６５，０４０５７，５７０５８，７１０５１，２４０５２，３７０４４，９１０４６，０４０３８，５７０３９，７１０３２，２４０３３，３７０２５，９１０２７，０４０１９，５７０２０，７１０２３７，３００２４１，６００
    ７１０，０００７１９，０００７１３，０００７２２，０００６４，５１０６５，６４０５８，１７０５９，３１０５１，８４０５２，９７０４５，５１０４６，６４０３９，１７０４０，３１０３２，８４０３３，９７０２６，５１０２７，６４０２０，１７０２１，３１０２３８，８００２４３，１００
    ７１３，０００７２２，０００７１６，０００７２５，０００６５，１１０６６，２４０５８，７７０５９，９１０５２，４４０５３，５７０４６，１１０４７，２４０３９，７７０４０，９１０３３，４４０３４，５７０２７，１１０２８，２４０２０，７７０２１，９１０２４０，３００２４４，６００
    ７１６，０００７２５，０００７１９，０００７２８，０００６５，７１０６６，８４０５９，３７０６０，５１０５３，０４０５４，１７０４６，７１０４７，８４０４０，３７０４１，５１０３４，０４０３５，１７０２７，７１０２８，８４０２１，３７０２２，５１０２４１，８００２４６，１００
    ７１９，０００７２８，０００７２２，０００７３１，０００６６，３１０６７，４４０５９，９７０６１，１１０５３，６４０５４，７７０４７，３１０４８，４４０４０，９７０４２，１１０３４，６４０３５，７７０２８，３１０２９，４４０２１，９７０２３，１１０２４３，３００２４７，６００
    ７２２，０００７３１，０００７２５，０００７３４，０００６６，９１０６８，０４０６０，５７０６１，７１０５４，２４０５５，３７０４７，９１０４９，０４０４１，５７０４２，７１０３５，２４０３６，３７０２８，９１０３０，０４０２２，５７０２３，７１０２４４，９００２４９，２００
    ７２５，０００７３４，０００７２８，０００７３７，０００６７，５１０６８，６４０６１，１７０６２，３１０５４，８４０５５，９７０４８，５１０４９，６４０４２，１７０４３，３１０３５，８４０３６，９７０２９，５１０３０，６４０２３，１７０２４，３１０２４６，４００２５０，７００
    ７２８，０００７３７，０００７３１，０００７４０，０００６８，１１０６９，２４０６１，７７０６２，９１０５５，４４０５６，５７０４９，１１０５０，２４０４２，７７０４３，９１０３６，４４０３７，５７０３０，１１０３１，２４０２３，７７０２４，９１０２４７，９００２５２，２００
    ７３１，０００７３４，０００６８，７１０６２，３７０５６，０４０４９，７１０４３，３７０３７，０４０３０，７１０２４，３７０２４９，４００
    ７４０，０００円６９，５４０６３，２１０５６，８７０５０，５４０４４，２１０３７，８７０３１，５４０２５，２１０２５３，７００
    ７３４，０００７３７，０００６９，３１０６２，９７０５６，６４０５０，３１０４３，９７０３７，６４０３１，３１０２４，９７０２５０，９００
    ７４０，０００円を超え７９０，０００円に満たない金額７４０，０００円の場合の税額に、その月の社会保険料等控除後の給与等の金額のうち７４０，０００円を超える金額の２０％に相当する金額を加算した金額２５３，７００円に、その月の社会保険料等控除後の給与等の金額のうち７４０，０００円を超える金額の４０％に相当する金額を加算した金額
    ７３７，０００７４０，０００６９，９１０６３，５７０５７，２４０５０，９１０４４，５７０３８，２４０３１，９１０２５，５７０２５２，４００
    円円円円円円円円２５３，７００円に、その月の社会保険料等控除後の給与等の金額のうち７４０，０００円を超える金額の４０％に相当する金額を加算した金額
    ７４０，０００円７９０，０００円７０，２１０７９，５４０６３，８７０７３，２１０５７，５４０６６，８７０５１，２１０６０，５４０４４，８７０５４，２１０３８，５４０４７，８７０３２，２１０４１，５４０２５，８７０３５，２１０２５３，９００７００円に、その月の社会保険料等控除後の給与等の金額のうち７４０，０００円を超える金額の４０％に相当する金額を加算した金額
    ７４９０，０００円を超え７９９６０，０００円に満たない金額７４９０，０００円の場合の税額に、その月の社会保険料等控除後の給与等の金額のうち７４９０，０００円を超える金額の２０３％に相当する金額を加算した金額２５３，９７００円に、その月の社会保険料等控除後の給与等の金額のうち７４０，０００円を超える金額の４０％に相当する金額を加算した金額

    （六）

    その月の社会保険料等控除後の給与等の金額甲乙
    扶養親族等の数
    ０人１人２人３人４人５人６人７人
    以上未満税額税額
    円円円円円円円円
    ７９０，０００円９６０，０００円８０，２１０１１８，６４０７３，８７０１１２，３１０６７，５４０１０５，９７０６１，２１０９９，６４０５４，８７０９３，３１０４８，５４０８６，９７０４２，２１０８０，６４０３５，８７０７４，３１０
    ７９９６０，０００円を超え９６１，７２０，０００円に満たない金額７９９６０，０００円の場合の税額に、その月の社会保険料等控除後の給与等の金額のうち７９９６０，０００円を超える金額の２３３％に相当する金額を加算した金額
    円円円円円円円円
    ９６０，０００円１１９，３１０１１２，９７０１０６，６４０１００，３１０９３，９７０８７，６４０８１，３１０７４，９７０
    ９６０，０００円を超え１，７１０，０００円に満たない金額９６０，０００円の場合の税額に、その月の社会保険料等控除後の給与等の金額のうち９６０，０００円を超える金額の３３％に相当する金額を加算した金額
    円円円円円円円円円
    １，７１０，０００円１，７２０，０００円３６６，８１０３６９，４４０３６０，４７０３６３，１１０３５４，１４０３５６，７７０３４７，８１０３５０，４４０３４１，４７０３４４，１１０３３５，１４０３３７，７７０３２８，８１０３３１，４４０３２２，４７０３２５，１１０６４１，９００６４５，７００
    １，７１２０，０００円を超え２，１３０，０００円に満たない金額１，７１２０，０００円の場合の税額に、その月の社会保険料等控除後の給与等の金額のうち１，７１２０，０００円を超える金額の４０％に相当する金額を加算した金額６４１，９５，７００円に、その月の社会保険料等控除後の給与等の金額のうち１，７１２０，０００円を超える金額の４５％に相当する金額を加算した金額
    円円円円円円円円
    ２，１３０，０００円５３８，１４０５３８，１１０５３１，８００５３１，７８０５２５，４７０５２５，４４０５１９，１４０５１９，１１０５１２，８００５１２，７８０５０６，４７０５０６，４４０５００，１４０５００，１１０４９３，８００４９３，７８０
    ２，１３０，０００円を超え２，１７０，０００円に満たない金額２，１３０，０００円の場合の税額に、その月の社会保険料等控除後の給与等の金額のうち２，１３０，０００円を超える金額の４０％に相当する金額を加算した金額
    円円円円円円円円
    ２，１７０，０００円５５９，４７０５５９，４４０５５３，１３０５５３，１１０５４６，８００５４６，７７０５４０，４７０５４０，４４０５３４，１３０５３４，１１０５２７，８００５２７，７７０５２１，４７０５２１，４４０５１５，１３０５１５，１１０
    ２，１７０，０００円を超え２，２１０，０００円に満たない金額２，１７０，０００円の場合の税額に、その月の社会保険料等控除後の給与等の金額のうち２，１７０，０００円を超える金額の４０％に相当する金額を加算した金額６４５，７００円に、その月の社会保険料等控除後の給与等の金額のうち１，７２０，０００円を超える金額の４５％に相当する金額を加算した金額
    円円円円円円円円
    ２，２１０，０００円５８０，８００５８０，７７０５７４，４６０５７４，４４０５６８，１３０５６８，１００５６１，８００５６１，７７０５５５，４６０５５５，４４０５４９，１３０５４９，１００５４２，８００５４２，７７０５３６，４６０５３６，４４０
    ２，２１０，０００円を超え２，２５０，０００円に満たない金額２，２１０，０００円の場合の税額に、その月の社会保険料等控除後の給与等の金額のうち２，２１０，０００円を超える金額の４０％に相当する金額を加算した金額
    円円円円円円円円
    ２，２５０，０００円６０２，１３０６０２，１００５９５，７９０５９５，７７０５８９，４６０５８９，４３０５８３，１３０５８３，１００５７６，７９０５７６，７７０５７０，４６０５７０，４３０５６４，１３０５６４，１００５５７，７９０５５７，７７０
    ２，２５０，０００円を超え３，５００，０００円に満たない金額２，２５０，０００円の場合の税額に、その月の社会保険料等控除後の給与等の金額のうち２，２５０，０００円を超える金額の４０％に相当する金額を加算した金額

    （七）

    その月の社会保険料等控除後の給与等の金額甲乙
    扶養親族等の数
    ０人１人２人３人４人５人６人７人
    以上未満税額税額
    円円円円円円円円
    ３，５００，０００円１，１０２，１３０１，１０２，１００１，０９５，７９０１，０９５，７７０１，０８９，４６０１，０８９，４３０１，０８３，１３０１，０８３，１００１，０７６，７９０１，０７６，７７０１，０７０，４６０１，０７０，４３０１，０６４，１３０１，０６４，１００１，０５７，７９０１，０５７，７７０
    ３，５００，０００円を超える金額３，５００，０００円の場合の税額に、その月の社会保険料等控除後の給与等の金額のうち３，５００，０００円を超える金額の４５％に相当する金額を加算した金額
    扶養親族等の数が７人を超える場合には、扶養親族等の数が７人の場合の税額から、その７人を超える１人ごとに１，５８０円を控除した金額従たる給与についての扶養控除等申告書が提出されている場合には、当該申告書に記載された扶養親族等の数に応じ、扶養親族等１人ごとに１，５８０円を、上の各欄によつて求めた税額から控除した金額

    （注）　この表における用語については、次に定めるところによる。 （一）　「扶養親族等」とは、源泉控除対象配偶者及び源泉控除対象親族をいう。 （二）　「社会保険料等」とは、第七十四条第二項（社会保険料控除）に規定する社会保険料及び第七十五条第二項（小規模企業共済等掛金控除）に規定する小規模企業共済等掛金をいう。

    （備考） 税額の求め方は、次のとおりである。 （一）　給与所得者の扶養控除等申告書の提出があつた居住者については、 （１）　まず、その居住者のその月の給与等の金額から、その給与等の金額から控除される社会保険料等の金額を控除した金額を求める。 （２）　当該申告書により申告された扶養親族等（第百八十六条の二（源泉控除対象配偶者に係る控除の適用）の規定により当該申告書に記載がされていないものとされる源泉控除対象配偶者及び第百八十六条の三（源泉控除対象親族に係る控除の適用）の規定により当該申告書に記載がされていないものとされる源泉控除対象親族を除くものとし、当該扶養親族等が第百九十四条第五項（給与所得者の扶養控除等申告書）に規定する国外居住親族（（４）において「国外居住親族」という。）である場合には同項に規定する書類の提出又は提示がされた扶養親族等に限る。以下この（一）において同じ。）の数が７人以下である場合には、（１）により求めた金額に応じて「その月の社会保険料等控除後の給与等の金額」欄の該当する行を求め、その行とその申告された扶養親族等の数に応じて求めた甲欄の該当欄との交わるところに記載されている金額が、その求める税額である。 （３）　当該申告書により申告された扶養親族等の数が７人を超える場合には、（１）により求めた金額に応じて、扶養親族等の数が７人であるものとして（２）により求めた税額から、扶養親族等の数が７人を超える１人ごとに１，５８０円を控除した金額が、その求める税額である。 （４）　（２）及び（３）の場合において、当該申告書にその居住者が障害者、寡婦、ひとり親又は勤労学生に該当する旨の記載があるとき（当該勤労学生が第二条第一項第三十二号ロ又はハ（定義）に掲げる者に該当するときは、当該申告書に勤労学生に該当する旨の記載があるほか、第百九十四条第四項に規定する書類の提出又は提示があつたとき）は、扶養親族等の数にこれらの一に該当するごとに１人を加算した数を、当該申告書にその居住者の同一生計配偶者又は扶養親族のうちに障害者又は第八十五条第二項（扶養親族等の判定の時期等）に規定する同居特別障害者（当該障害者又は同居特別障害者が国外居住親族である場合には、第百九十四条第五項に規定する書類の提出又は提示がされた障害者又は当該同居特別障害者に限る。）がある旨の記載があるときは、扶養親族等の数にこれらの一に該当するごとに１人を加算した数を、それぞれ（２）及び（３）の扶養親族等の数とする。 （二）　給与所得者の扶養控除等申告書の提出がない居住者（従たる給与についての扶養控除等申告書の提出があつた居住者を含む。）については、その居住者のその月の給与等の金額から、その給与等の金額から控除される社会保険料等の金額を控除し、その控除後の金額に応じて「その月の社会保険料等控除後の給与等の金額」欄の該当する行を求め、その行と乙欄との交わるところに記載されている金額（従たる給与についての扶養控除等申告書の提出があつた場合には、当該申告書により申告された扶養親族等（第百八十六条の二の規定により当該申告書に記載がされていないものとされる源泉控除対象配偶者及び第百八十六条の三の規定により当該申告書に記載がされていないものとされる源泉控除対象親族を除くものとし、当該扶養親族等が第百九十五条第五項（従たる給与についての扶養控除等申告書）の記載がされた者である場合には同項に規定する書類の提出又は提示がされた扶養親族等に限る。）の数に応じ、その申告された扶養親族等１人ごとに１，５８０円を控除した金額）が、その求める税額である。

    (i)

    Amount of salary or other wage for the month after deduction of social insurance premiums and similarColumn AColumn B
    Number of dependents and similar persons
    0 persons1 person2 persons3 persons4 persons5 persons6 persons7 persons
    At leastLess thanTax amountTax amount
    yenyenyenyenyenyenyenyenyenyenyen
    Less than 105,000 yenLess than 111,000 yen00000000An amount equal to 3% of the amount of salary or other wage for the month after deduction of social insurance premiums and similar
    105,000111,000107,000113,00017014000000003,7003,900
    107,000113,000109,000115,00027024000000003,7004,000
    109,000115,000111,000117,00037034000000003,8004,000
    111,000117,000113,000119,00047044000000003,9004,100
    113,000119,000115,000121,00057054000000004,0004,200
    115,000121,000117,000123,00067064000000004,0004,200
    117,000123,000119,000125,00077074000000004,1004,300
    119,000125,000121,000127,00087084000000004,2004,400
    121,000127,000123,000129,00097094000000004,2004,700
    123,000129,000125,000131,0001,0701,04000000004,3005,000
    125,000131,000127,000133,0001,1701,14000000004,6005,300
    127,000133,000129,000135,0001,2701,24000000004,9005,600
    129,000135,000131,000137,0001,3701,34000000005,2005,900
    131,000137,000133,000139,0001,4701,44000000005,4006,200
    133,000139,000135,000141,0001,5701,54000000005,7006,500
    135,000141,000137,000143,0001,6701,64000000006,0006,800
    137,000143,000139,000145,0001,7701,7401901600000006,3007,100
    139,000145,000141,000147,0001,8701,8402902600000006,6007,300
    141,000147,000143,000149,0001,9701,9403903600000006,9007,600
    143,000149,000145,000151,0002,0702,0404904600000007,2007,900
    145,000151,000147,000153,0002,1702,1405905600000007,5008,200
    147,000153,000149,000155,0002,2702,2406906600000007,8008,500
    149,000155,000151,000157,0002,3702,3407907600000008,1008,800
    151,000157,000153,000159,0002,4702,4408908600000008,4009,100
    153,000159,000155,000161,0002,5702,5409909600000008,7009,400
    155,000161,000157,000163,0002,6702,6401,0901,0600000009,0009,700
    157,000163,000159,000165,0002,7702,7401,1901,1600000009,30010,000
    159,000165,000161,000167,0002,8502,8401,2701,2600000009,60010,300
    161,000167,000163,000169,0002,9202,9401,3401,3600000009,90010,600
    163,000169,000165,000171,0002,9903,0301,4101,45000000010,20010,900
    165,000171,000167,000173,0003,0603,1001,4801,52000000010,50011,200
    167,000173,000169,000175,0003,1303,1701,5501,59000000010,80011,500
    169,000175,000171,000177,0003,2003,2401,6201,66000000011,10011,800
    171,000177,000173,000179,0003,2703,3101,6901,7301001500000011,30012,100
    173,000179,000175,000181,0003,3403,3801,7601,8001702200000011,60012,400
    175,000181,000177,000183,0003,4103,4501,8301,8702402900000011,90012,700
    177,000183,000179,000185,0003,4803,5201,9001,9403103600000012,20013,200
    179,000185,000181,000187,0003,5503,5901,9702,0103804300000012,50013,900
    181,000187,000183,000189,0003,6203,6602,0402,0804505000000013,00014,600
    183,000189,000185,000191,0003,6903,7302,1102,1505205700000013,70015,300
    185,000191,000187,000193,0003,7603,8002,1802,2205906400000014,40016,000
    187,000193,000189,000195,0003,8303,8702,2502,2906607100000015,10016,700
    189,000195,000191,000197,0003,9003,9402,3202,3607307800000015,80017,400
    191,000197,000193,000199,0003,9704,0102,3902,4308008500000016,50018,100
    193,000199,000195,000201,0004,0404,0802,4602,5008709200000017,20018,800

    (ii)

    Amount of salary or other wage for the month after deduction of social insurance premiums and similarColumn AColumn B
    Number of dependents and similar persons
    0 persons1 person2 persons3 persons4 persons5 persons6 persons7 persons
    At leastLess thanTax amountTax amount
    yenyenyenyenyenyenyenyenyenyenyen
    195,000201,000197,000203,0004,1104,1502,5302,5709409900000017,90019,500
    197,000203,000199,000205,0004,1804,2202,6002,6401,0101,0600000018,60020,100
    199,000205,000201,000207,0004,2504,2902,6702,7101,0801,1300000019,30020,800
    201,000207,000203,000209,0004,3204,3602,7402,7801,1501,2000000020,00021,500
    203,000209,000205,000211,0004,3904,4302,8102,8501,2201,2700000020,60022,200
    205,000211,000207,000213,0004,4604,5002,8802,9201,2901,3400000021,30022,700
    207,000213,000209,000215,0004,5304,5702,9502,9901,3601,4100000022,00023,300
    209,000215,000211,000217,0004,6004,6403,0203,0601,4301,4800000022,50023,900
    211,000217,000213,000219,0004,6704,7103,0903,1301,5001,5500000023,10024,400
    213,000219,000215,000221,0004,7404,7803,1603,2001,5701,6200000023,60025,000
    215,000221,000217,000224,0004,8104,8703,2303,2901,6401,7000120000024,20025,600
    217,000224,000219,000227,0004,8804,9803,3003,3901,7101,810130230000024,80026,600
    219,000227,000221,000230,0004,9505,0803,3703,5001,7801,910200330000025,30027,600
    221,000230,000224,000233,0005,0405,1903,4503,6001,8702,020290440000025,90028,600
    224,000233,000227,000236,0005,1405,2903,5603,7101,9802,120390540000026,90029,600
    227,000236,000230,000239,0005,2505,4003,6603,8102,0802,230500650000027,90030,500
    230,000239,000233,000242,0005,3505,5003,7703,9202,1902,330600750000028,90031,500
    233,000242,000236,000245,0005,4605,6103,8704,0202,2902,440710860000029,90032,500
    236,000245,000239,000248,0005,5605,7103,9804,1302,4002,540810960000030,90033,500
    239,000248,000242,000251,0005,6705,8204,0804,2302,5002,6509201,070000031,90034,500
    242,000251,000245,000254,0005,7705,9204,1904,3402,6102,7501,0201,170000032,90035,500
    245,000254,000248,000257,0005,8806,0304,2904,4402,7102,8601,1301,280000033,90036,500
    248,000257,000251,000260,0005,9806,1304,4004,5502,8202,9601,2301,380000034,80037,500
    251,000260,000254,000263,0006,0906,2404,5004,6502,9203,0701,3401,490000035,80038,500
    254,000263,000257,000266,0006,1906,3404,6104,7603,0303,1701,4401,590000036,80039,500
    257,000266,000260,000269,0006,3006,4504,7104,8603,1303,2801,5501,700011000037,80040,400
    260,000269,000263,000272,0006,4006,5504,8204,9703,2403,3801,6501,800022000038,80041,400
    263,000272,000266,000275,0006,5106,6604,9205,0703,3403,4901,7601,91017032000039,80042,400
    266,000275,000269,000278,0006,6106,7605,0305,1803,4503,5901,8602,01028043000040,80043,400
    269,000278,000272,000281,0006,7206,8705,1305,2803,5503,7001,9702,12038053000041,80044,400
    272,000281,000275,000284,0006,8206,9705,2405,3903,6603,8002,0702,22049064000042,80045,400
    275,000284,000278,000287,0006,9307,0805,3405,4903,7603,9102,1802,33059074000043,80046,400
    278,000287,000281,000290,0007,0307,1805,4505,6003,8704,0102,2802,43070085000044,70047,600
    281,000290,000284,000293,0007,1407,2905,5505,7003,9704,1202,3902,54080095000045,70048,700
    284,000293,000287,000296,0007,2407,3905,6605,8104,0804,2202,4902,6409101,06000046,80049,800
    287,000296,000290,000299,0007,3507,5005,7605,9104,1804,3302,6002,7501,0101,16000047,90051,000
    290,000299,000293,000302,0007,4507,6005,8706,0204,2904,4402,7002,8501,1201,27000049,00052,100
    293,000302,000296,000305,0007,5607,7205,9706,1404,3904,5602,8102,9701,2201,39000050,20053,300
    296,000305,000299,000308,0007,6607,8406,0806,2604,5004,6802,9103,0901,3301,51000051,30054,100
    299,000308,000302,000311,0007,7707,9606,1906,3804,6004,8003,0203,2101,4401,63000052,50054,900
    302,000311,000305,000314,0007,8908,0806,3106,5004,7204,9203,1403,3301,5601,75001700053,40055,700
    305,000314,000308,000317,0008,0108,2806,4306,6204,8405,0403,2603,4501,6801,87002900054,10056,500
    308,000317,000311,000320,0008,1308,5206,5506,7404,9605,1603,3803,5701,8001,9902104100054,90057,300
    311,000320,000314,000323,0008,3708,7606,6706,8605,0805,2803,5003,6901,9202,1103305300055,70058,200
    314,000323,000317,000326,0008,6109,0006,7906,9805,2005,4003,6203,8102,0402,2304506500056,50059,200
    317,000326,000320,000329,0008,8509,2406,9107,1005,3205,5203,7403,9302,1602,3505707700057,30060,200
    320,000329,000323,000332,0009,0909,4807,0307,2205,4405,6403,8604,0502,2802,4706908900058,30061,200
    323,000332,000326,000335,0009,3309,7207,1507,3405,5605,7603,9804,1702,4002,5908101,0100059,30062,300
    326,000335,000329,000338,0009,5709,9607,2707,4605,6805,8804,1004,2902,5202,7109301,1300060,30063,300
    329,000338,000332,000341,0009,81010,2007,3907,5805,8006,0004,2204,4102,6402,8301,0501,2500061,30064,300

    (iii)

    Amount of salary or other wage for the month after deduction of social insurance premiums and similarColumn AColumn B
    Number of dependents and similar persons
    0 persons1 person2 persons3 persons4 persons5 persons6 persons7 persons
    At leastLess thanTax amountTax amount
    yenyenyenyenyenyenyenyenyenyenyen
    332,000341,000335,000344,00010,05010,4407,5107,7005,9206,1204,3404,5302,7602,9501,1701,3700062,40065,300
    335,000344,000338,000347,00010,29010,6807,6307,8206,0406,2404,4604,6502,8803,0701,2901,4900063,40066,300
    338,000347,000341,000350,00010,53010,9207,7507,9406,1606,3604,5804,7703,0003,1901,4101,6100064,40067,300
    341,000350,000344,000353,00010,77011,1607,8708,0606,2806,4804,7004,8903,1203,3101,5301,7300140065,40068,300
    344,000353,000347,000356,00011,01011,4007,9908,2306,4006,6004,8205,0103,2403,4301,6501,8500260066,40069,300
    347,000356,000350,000359,00011,25011,6408,1108,4706,5206,7204,9405,1303,3603,5501,7701,970190380067,40070,300
    350,000359,000353,000362,00011,49011,8808,3308,7106,6406,8405,0605,2503,4803,6701,8902,090310500068,40071,300
    353,000362,000356,000365,00011,73012,1208,5708,9506,7606,9605,1805,3703,6003,7902,0102,210430620069,40072,300
    356,000365,000359,000368,00011,97012,3608,8109,1906,8807,0805,3005,4903,7203,9102,1302,330550740070,40073,300
    359,000368,000362,000371,00012,21012,6009,0509,4307,0007,2005,4205,6103,8404,0302,2502,450670860071,40074,300
    362,000371,000365,000374,00012,45012,8409,2909,6707,1207,3205,5405,7303,9604,1502,3702,570790980072,40075,200
    365,000374,000368,000377,00012,69013,0809,5309,9107,2407,4405,6605,8504,0804,2702,4902,6909101,100073,40076,100
    368,000377,000371,000380,00012,93013,3209,77010,1507,3607,5605,7805,9704,2004,3902,6102,8101,0301,220074,40077,000
    371,000380,000374,000383,00013,17013,56010,01010,3907,4807,6805,9006,0904,3204,5102,7302,9301,1501,340075,30077,900
    374,000383,000377,000386,00013,41013,80010,25010,6307,6007,8006,0206,2104,4404,6302,8503,0501,2701,460076,20078,800
    377,000386,000380,000389,00013,65014,04010,49010,8707,7207,9206,1406,3304,5604,7502,9703,1701,3901,580077,10079,800
    380,000389,000383,000392,00013,89014,28010,73011,1107,8408,0406,2606,4504,6804,8703,0903,2901,5101,700012078,00081,500
    383,000392,000386,000395,00014,13014,52010,97011,3507,9608,1906,3806,5704,8004,9903,2103,4101,6301,820024078,90083,200
    386,000395,000389,000398,00014,37014,76011,21011,5908,0808,4306,5006,6904,9205,1103,3303,5301,7501,94017036080,30084,800
    389,000398,000392,000401,00014,61015,00011,45011,8308,2808,6706,6206,8105,0405,2303,4503,6501,8702,06029048081,90086,500
    392,000401,000395,000404,00014,85015,24011,69012,0708,5208,9106,7406,9305,1605,3503,5703,7701,9902,18041060083,60088,200
    395,000404,000398,000407,00015,09015,48011,93012,3108,7609,1506,8607,0505,2805,4703,6903,8902,1102,30053072085,30089,800
    398,000407,000401,000410,00015,33015,72012,17012,5509,0009,3906,9807,1705,4005,5903,8104,0102,2302,42065084086,90091,500
    401,000410,000404,000413,00015,57015,96012,41012,7909,2409,6307,1007,2905,5205,7103,9304,1302,3502,54077096088,60093,200
    404,000413,000407,000416,00015,81016,20012,65013,0309,4809,8707,2207,4105,6405,8304,0504,2502,4702,6608901,08090,30094,800
    407,000416,000410,000419,00016,05016,44012,89013,2709,72010,1107,3407,5305,7605,9504,1704,3702,5902,7801,0101,20091,90096,500
    410,000419,000413,000422,00016,29016,68013,13013,5109,96010,3507,4607,6505,8806,0704,2904,4902,7102,9001,1301,32093,60098,200
    413,000422,000416,000425,00016,53016,92013,37013,75010,20010,5907,5807,7706,0006,1904,4104,6102,8303,0201,2501,44095,30099,800
    416,000425,000419,000428,00016,77017,16013,61013,99010,44010,8307,7007,8906,1206,3104,5304,7302,9503,1401,3701,56096,900101,500
    419,000428,000422,000431,00017,01017,40013,85014,23010,68011,0707,8208,0106,2406,4304,6504,8503,0703,2601,4901,68098,600103,200
    422,000431,000425,000434,00017,25017,64014,09014,47010,92011,3107,9408,1406,3606,5504,7704,9703,1903,3801,6101,800100,300104,800
    425,000434,000428,000437,00017,49017,88014,33014,71011,16011,5508,0608,3806,4806,6704,8905,0903,3103,5001,7301,920101,900106,500
    428,000437,000431,000440,00017,73018,12014,57014,95011,40011,7908,2308,6206,6006,7905,0105,2103,4303,6201,8502,040103,600108,200
    431,000440,000434,000443,00017,97018,36014,81015,19011,64012,0308,4708,8606,7206,9105,1305,3303,5503,7401,9702,160105,300109,800
    434,000443,000437,000446,00018,21018,60015,05015,43011,88012,2708,7109,1006,8407,0305,2505,4503,6703,8602,0902,280106,900111,500
    437,000446,000440,000449,00018,45018,84015,29015,67012,12012,5108,9509,3406,9607,1505,3705,5703,7903,9802,2102,400108,600113,100
    440,000449,000443,000452,00018,69019,08015,53015,91012,36012,7509,1909,5807,0807,2705,4905,6903,9104,1002,3302,520110,300114,800
    443,000452,000446,000455,00018,93019,32015,77016,15012,60012,9909,4309,8207,2007,3905,6105,8104,0304,2202,4502,640111,900116,500
    446,000455,000449,000458,00019,17019,75016,01016,39012,84013,2309,67010,0607,3207,5105,7305,9304,1504,3402,5702,760113,600118,100
    449,000458,000452,000461,00019,45020,23016,25016,63013,08013,4709,91010,3007,4407,6305,8506,0504,2704,4602,6902,880115,200119,800
    452,000461,000455,000464,00019,93020,71016,49016,87013,32013,71010,15010,5407,5607,7505,9706,1704,3904,5802,8103,000116,900121,500
    455,000464,000458,000467,00020,41021,19016,73017,11013,56013,95010,39010,7807,6807,8706,0906,2904,5104,7002,9303,120118,600123,100
    458,000467,000461,000470,00020,89021,67016,97017,35013,80014,19010,63011,0207,8007,9906,2106,4104,6304,8203,0503,240120,200124,800
    461,000470,000464,000473,00021,37022,15017,21017,59014,04014,43010,87011,2607,9208,1106,3306,5304,7504,9403,1703,360121,900126,500
    464,000473,000467,000476,00021,85022,63017,45017,83014,28014,67011,11011,5008,0408,3306,4506,6504,8705,0603,2903,480123,600128,100
    467,000476,000470,000479,00022,33023,11017,69018,07014,52014,91011,35011,7408,1908,5706,5706,7704,9905,1803,4103,600125,200129,700
    470,000479,000473,000482,00022,81023,59017,93018,31014,76015,15011,59011,9808,4308,8106,6906,8905,1105,3003,5303,720126,900131,300
    473,000482,000476,000485,00023,29024,07018,17018,55015,00015,39011,83012,2208,6709,0506,8107,0105,2305,4203,6503,840128,500132,800
    476,000485,000479,000488,00023,77024,55018,41018,79015,24015,63012,07012,4608,9109,2906,9307,1305,3505,5403,7703,960130,100134,400
    479,000488,000482,000491,00024,25025,03018,65019,03015,48015,87012,31012,7009,1509,5307,0507,2505,4705,6603,8904,080131,700136,000

    (iv)

    Amount of salary or other wage for the month after deduction of social insurance premiums and similarColumn AColumn B
    Number of dependents and similar persons
    0 persons1 person2 persons3 persons4 persons5 persons6 persons7 persons
    At leastLess thanTax amountTax amount
    yenyenyenyenyenyenyenyenyenyenyen
    482,000491,000485,000494,00024,73025,51018,89019,27015,72016,11012,55012,9409,3909,7707,1707,3705,5905,7804,0104,200133,300137,600
    485,000494,000488,000497,00025,21025,99019,13019,65015,96016,35012,79013,1809,63010,0107,2907,4905,7105,9004,1304,320134,800139,100
    488,000497,000491,000500,00025,69026,47019,37020,13016,20016,59013,03013,4209,87010,2507,4107,6105,8306,0204,2504,440136,400140,700
    491,000500,000494,000503,00026,17026,95019,84020,61016,44016,83013,27013,66010,11010,4907,5307,7305,9506,1404,3704,560138,000142,300
    494,000503,000497,000506,00026,65027,43020,32021,09016,68017,07013,51013,90010,35010,7307,6507,8506,0706,2604,4904,680139,600143,900
    497,000506,000500,000509,00027,13027,91020,80021,57016,92017,31013,75014,14010,59010,9707,7707,9706,1906,3804,6104,800141,100145,400
    500,000509,000503,000512,00027,61028,39021,28022,05017,16017,55013,99014,38010,83011,2107,8908,0906,3106,5004,7304,920142,700147,000
    503,000512,000506,000515,00028,09028,87021,76022,53017,40017,79014,23014,62011,07011,4508,0108,2906,4306,6204,8505,040144,300148,600
    506,000515,000509,000518,00028,57029,35022,24023,01017,64018,03014,47014,86011,31011,6908,1408,5306,5506,7404,9705,160145,900150,200
    509,000518,000512,000521,00029,05029,83022,72023,49017,88018,27014,71015,10011,55011,9308,3808,7706,6706,8605,0905,280147,400151,700
    512,000521,000515,000524,00029,53030,31023,20023,97018,12018,51014,95015,34011,79012,1708,6209,0106,7906,9805,2105,400149,000153,300
    515,000524,000518,000527,00030,01030,79023,68024,45018,36018,75015,19015,58012,03012,4108,8609,2506,9107,1005,3305,520150,600154,900
    518,000527,000521,000530,00030,49031,27024,16024,93018,60018,99015,43015,82012,27012,6509,1009,4907,0307,2205,4505,640152,200156,500
    521,000530,000524,000533,00030,97031,75024,64025,41018,84019,23015,67016,06012,51012,8909,3409,7307,1507,3405,5705,760153,700158,000
    524,000533,000527,000536,00031,45032,23025,12025,89019,08019,56015,91016,30012,75013,1309,5809,9707,2707,4605,6905,880155,300159,400
    527,000536,000530,000539,00031,93032,71025,60026,37019,32020,04016,15016,54012,99013,3709,82010,2107,3907,5805,8106,000156,900160,900
    530,000539,000533,000542,00032,41033,19026,08026,85019,75020,52016,39016,78013,23013,61010,06010,4507,5107,7005,9306,120158,300162,300
    533,000542,000536,000545,00032,89033,67026,56027,33020,23021,00016,63017,02013,47013,85010,30010,6907,6307,8206,0506,240159,800163,700
    536,000545,000539,000548,00033,37034,15027,04027,81020,71021,48016,87017,26013,71014,09010,54010,9307,7507,9406,1706,360161,200165,200
    539,000548,000542,000551,00033,85034,63027,52028,29021,19021,96017,11017,50013,95014,33010,78011,1707,8708,0606,2906,480162,600166,600
    542,000551,000545,000554,00034,33035,16028,00028,82021,67022,49017,35017,77014,19014,60011,02011,4307,9908,2706,4106,610164,100168,100
    545,000554,000548,000557,00034,81035,70028,48029,36022,15023,03017,59018,04014,43014,87011,26011,7008,1108,5406,5306,750165,500169,500
    548,000557,000551,000560,00035,29036,24028,96029,90022,63023,57017,83018,31014,67015,14011,50011,9708,3308,8106,6506,880167,000170,900
    551,000560,000554,000563,00035,82036,78029,49030,44023,16024,11018,10018,58014,93015,41011,77012,2408,6009,0806,7807,020168,400172,400
    554,000563,000557,000566,00036,36037,32030,03030,98023,70024,65018,37018,85015,20015,68012,04012,5108,8709,3506,9107,150169,800173,800
    557,000566,000560,000569,00036,90037,86030,57031,52024,24025,19018,64019,12015,47015,95012,31012,7809,1409,6207,0507,290171,300175,300
    560,000569,000563,000572,00037,44038,40031,11032,06024,78025,73018,91019,40015,74016,22012,58013,0509,4109,8907,1807,420172,700176,700
    563,000572,000566,000575,00037,98038,94031,65032,60025,32026,27019,18019,94016,01016,49012,85013,3209,68010,1607,3207,560174,200178,100
    566,000575,000569,000578,00038,52039,48032,19033,14025,86026,81019,52020,48016,28016,76013,12013,5909,95010,4307,4507,690175,600179,600
    569,000578,000572,000581,00039,06040,02032,73033,68026,40027,35020,06021,02016,55017,03013,39013,86010,22010,7007,5907,830177,000181,000
    572,000581,000575,000584,00039,60040,56033,27034,22026,94027,89020,60021,56016,82017,30013,66014,13010,49010,9707,7207,960178,500182,500
    575,000584,000578,000587,00040,14041,10033,81034,76027,48028,43021,14022,10017,09017,57013,93014,40010,76011,2407,8608,100179,900183,900
    578,000587,000581,000590,00040,68041,64034,35035,30028,02028,97021,68022,64017,36017,84014,20014,67011,03011,5107,9908,340181,400185,300
    581,000590,000584,000593,00041,22042,18034,89035,84028,56029,51022,22023,18017,63018,11014,47014,94011,30011,7808,1308,610182,800186,800
    584,000593,000587,000596,00041,76042,72035,43036,38029,10030,05022,76023,72017,90018,38014,74015,21011,57012,0508,4008,880184,200188,200
    587,000596,000590,000599,00042,30043,26035,97036,92029,64030,59023,30024,26018,17018,65015,01015,48011,84012,3208,6709,150185,700189,700
    590,000599,000593,000602,00042,84043,80036,51037,46030,18031,13023,84024,80018,44018,92015,28015,75012,11012,5908,9409,420187,100191,100
    593,000602,000596,000605,00043,38044,34037,05038,00030,72031,67024,38025,34018,71019,19015,55016,02012,38012,8609,2109,690188,600192,500
    596,000605,000599,000608,00043,92044,88037,59038,54031,26032,21024,92025,88018,98019,54015,82016,29012,65013,1309,4809,960190,000194,000
    599,000608,000602,000611,00044,46045,42038,13039,08031,80032,75025,46026,42019,25020,08016,09016,56012,92013,4009,75010,230191,400195,400
    602,000611,000605,000614,00045,00045,96038,67039,62032,34033,29026,00026,96019,67020,62016,36016,83013,19013,67010,02010,500192,900196,900
    605,000614,000608,000617,00045,54046,50039,21040,16032,88033,83026,54027,50020,21021,16016,63017,10013,46013,94010,29010,770194,300198,300
    608,000617,000611,000620,00046,08047,04039,75040,70033,42034,37027,08028,04020,75021,70016,90017,37013,73014,21010,56011,040195,800199,700
    611,000620,000614,000623,00046,62047,58040,29041,24033,96034,91027,62028,58021,29022,24017,17017,64014,00014,48010,83011,310197,200201,200
    614,000623,000617,000626,00047,16048,12040,83041,78034,50035,45028,16029,12021,83022,78017,44017,91014,27014,75011,10011,580198,600202,600
    617,000626,000620,000629,00047,70048,66041,37042,32035,04035,99028,70029,66022,37023,32017,71018,18014,54015,02011,37011,850200,100204,100
    620,000629,000623,000632,00048,24049,20041,91042,86035,58036,53029,24030,20022,91023,86017,98018,45014,81015,29011,64012,120201,500205,500
    623,000632,000626,000635,00048,78049,74042,45043,40036,12037,07029,78030,74023,45024,40018,25018,72015,08015,56011,91012,390203,000206,900
    626,000635,000629,000638,00049,32050,28042,99043,94036,66037,61030,32031,28023,99024,94018,52018,99015,35015,83012,18012,660204,400208,400
    629,000638,000632,000641,00049,86050,82043,53044,48037,20038,15030,86031,82024,53025,48018,79019,26015,62016,10012,45012,930205,800209,800

    (v)

    Amount of salary or other wage for the month after deduction of social insurance premiums and similarColumn AColumn B
    Number of dependents and similar persons
    0 persons1 person2 persons3 persons4 persons5 persons6 persons7 persons
    At leastLess thanTax amountTax amount
    yenyenyenyenyenyenyenyenyenyenyen
    632,000641,000635,000644,00050,40051,36044,07045,02037,74038,69031,40032,36025,07026,02019,06019,69015,89016,37012,72013,200207,300211,300
    635,000644,000638,000647,00050,94051,90044,61045,56038,28039,23031,94032,90025,61026,56019,33020,23016,16016,64012,99013,470208,700212,500
    638,000647,000641,000650,00051,48052,44045,15046,10038,82039,77032,48033,44026,15027,10019,82020,77016,43016,91013,26013,740210,200213,500
    641,000650,000644,000653,00052,02052,98045,69046,64039,36040,31033,02033,98026,69027,64020,36021,31016,70017,18013,53014,010211,500214,500
    644,000653,000647,000656,00052,56053,52046,23047,18039,90040,85033,56034,52027,23028,18020,90021,85016,97017,45013,80014,280212,500215,500
    647,000656,000650,000659,00053,10054,06046,77047,72040,44041,39034,10035,06027,77028,72021,44022,39017,24017,72014,07014,550213,500216,500
    650,000659,000653,000662,00053,64054,60047,31048,26040,98041,93034,64035,60028,31029,26021,98022,93017,51017,99014,34014,820214,500217,500
    653,000662,000656,000665,00054,18055,14047,85048,80041,52042,47035,18036,14028,85029,80022,52023,47017,78018,26014,61015,090215,500218,500
    656,000665,000659,000668,00054,72055,68048,39049,34042,06043,01035,72036,68029,39030,34023,06024,01018,05018,53014,88015,360216,500219,500
    659,000668,000662,000671,00055,26056,22048,93049,88042,60043,55036,26037,22029,93030,88023,60024,55018,32018,80015,15015,630217,500220,400
    662,000671,000665,000674,00055,80056,76049,47050,42043,14044,09036,80037,76030,47031,42024,14025,09018,59019,07015,42015,900218,500221,400
    665,000674,000668,000677,00056,34057,30050,01050,96043,68044,63037,34038,30031,01031,96024,68025,63018,86019,34015,69016,170219,500222,400
    668,000677,000671,000680,00056,88057,84050,55051,50044,22045,17037,88038,84031,55032,50025,22026,17019,13019,84015,96016,440220,400223,400
    671,000680,000674,000683,00057,42058,38051,09052,04044,76045,71038,42039,38032,09033,04025,76026,71019,42020,38016,23016,710221,400224,400
    674,000683,000677,000686,00057,96058,92051,63052,58045,30046,25038,96039,92032,63033,58026,30027,25019,96020,92016,50016,980222,400225,400
    677,000686,000680,000689,00058,50059,46052,17053,12045,84046,79039,50040,46033,17034,12026,84027,79020,50021,46016,77017,250223,400226,400
    680,000689,000683,000692,00059,04060,00052,71053,66046,38047,33040,04041,00033,71034,66027,38028,33021,04022,00017,04017,520224,400228,000
    683,000692,000686,000695,00059,58060,54053,25054,20046,92047,87040,58041,54034,25035,20027,92028,87021,58022,54017,31017,790225,400229,500
    686,000695,000689,000698,00060,12061,08053,79054,74047,46048,41041,12042,08034,79035,74028,46029,41022,12023,08017,58018,060226,700231,000
    689,000698,000692,000701,00060,66061,62054,33055,28048,00048,95041,66042,62035,33036,28029,00029,95022,66023,62017,85018,330228,200232,500
    692,000701,000695,000704,00061,20062,16054,87055,82048,54049,49042,20043,16035,87036,82029,54030,49023,20024,16018,12018,600229,700234,000
    695,000704,000698,000707,00061,74062,70055,41056,36049,08050,03042,74043,70036,41037,36030,08031,03023,74024,70018,39018,870231,200235,500
    698,000707,000701,000710,00062,28063,24055,95056,91049,62050,57043,28044,24036,95037,91030,62031,57024,28025,24018,66019,140232,700237,000
    701,000710,000704,000713,00062,82063,84056,49057,51050,16051,17043,82044,84037,49038,51031,16032,17024,82025,84018,93019,510234,200238,600
    704,000713,000707,000716,00063,36064,44057,03058,11050,70051,77044,36045,44038,03039,11031,70032,77025,36026,44019,20020,110235,800240,100
    707,000716,000710,000719,00063,91065,04057,57058,71051,24052,37044,91046,04038,57039,71032,24033,37025,91027,04019,57020,710237,300241,600
    710,000719,000713,000722,00064,51065,64058,17059,31051,84052,97045,51046,64039,17040,31032,84033,97026,51027,64020,17021,310238,800243,100
    713,000722,000716,000725,00065,11066,24058,77059,91052,44053,57046,11047,24039,77040,91033,44034,57027,11028,24020,77021,910240,300244,600
    716,000725,000719,000728,00065,71066,84059,37060,51053,04054,17046,71047,84040,37041,51034,04035,17027,71028,84021,37022,510241,800246,100
    719,000728,000722,000731,00066,31067,44059,97061,11053,64054,77047,31048,44040,97042,11034,64035,77028,31029,44021,97023,110243,300247,600
    722,000731,000725,000734,00066,91068,04060,57061,71054,24055,37047,91049,04041,57042,71035,24036,37028,91030,04022,57023,710244,900249,200
    725,000734,000728,000737,00067,51068,64061,17062,31054,84055,97048,51049,64042,17043,31035,84036,97029,51030,64023,17024,310246,400250,700
    728,000737,000731,000740,00068,11069,24061,77062,91055,44056,57049,11050,24042,77043,91036,44037,57030,11031,24023,77024,910247,900252,200
    731,000734,00068,71062,37056,04049,71043,37037,04030,71024,370249,400
    740,000 yen69,54063,21056,87050,54044,21037,87031,54025,210253,700
    734,000737,00069,31062,97056,64050,31043,97037,64031,31024,970250,900
    Amount exceeding 740,000 yen but less than 790,000 yenThe tax amount for 740,000 yen, plus an amount equal to 20% of the portion of the amount of salary or other wage for the month after deduction of social insurance premiums and similar that exceeds 740,000 yen253,700 yen, plus an amount equal to 40% of the portion of the amount of salary or other wage for the month after deduction of social insurance premiums and similar that exceeds 740,000 yen
    737,000740,00069,91063,57057,24050,91044,57038,24031,91025,570252,400
    yenyenyenyenyenyenyenyen253,700 yen, plus an amount equal to 40% of the portion of the amount of salary or other wage for the month after deduction of social insurance premiums and similar that exceeds 740,000 yen
    740,000 yen790,000 yen70,21079,54063,87073,21057,54066,87051,21060,54044,87054,21038,54047,87032,21041,54025,87035,210253,900700 yen, plus an amount equal to 40% of the portion of the amount of salary or other wage for the month after deduction of social insurance premiums and similar that exceeds 740,000 yen
    Amount exceeding 740790,000 yen but less than 790960,000 yenThe tax amount for 740790,000 yen, plus an amount equal to 2023% of the portion of the amount of salary or other wage for the month after deduction of social insurance premiums and similar that exceeds 740790,000 yen253,900700 yen, plus an amount equal to 40% of the portion of the amount of salary or other wage for the month after deduction of social insurance premiums and similar that exceeds 740,000 yen

    (vi)

    Amount of salary or other wage for the month after deduction of social insurance premiums and similarColumn AColumn B
    Number of dependents and similar persons
    0 persons1 person2 persons3 persons4 persons5 persons6 persons7 persons
    At leastLess thanTax amountTax amount
    yenyenyenyenyenyenyenyen
    790,000 yen960,000 yen80,210118,64073,870112,31067,540105,97061,21099,64054,87093,31048,54086,97042,21080,64035,87074,310
    Amount exceeding 790960,000 yen but less than 9601,720,000 yenThe tax amount for 790960,000 yen, plus an amount equal to 2333% of the portion of the amount of salary or other wage for the month after deduction of social insurance premiums and similar that exceeds 790960,000 yen
    yenyenyenyenyenyenyenyen
    960,000 yen119,310112,970106,640100,31093,97087,64081,31074,970
    Amount exceeding 960,000 yen but less than 1,710,000 yenThe tax amount for 960,000 yen, plus an amount equal to 33% of the portion of the amount of salary or other wage for the month after deduction of social insurance premiums and similar that exceeds 960,000 yen
    yenyenyenyenyenyenyenyenyen
    1,710,000 yen1,720,000 yen366,810369,440360,470363,110354,140356,770347,810350,440341,470344,110335,140337,770328,810331,440322,470325,110641,900645,700
    Amount exceeding 1,710720,000 yen but less than 2,130,000 yenThe tax amount for 1,710720,000 yen, plus an amount equal to 40% of the portion of the amount of salary or other wage for the month after deduction of social insurance premiums and similar that exceeds 1,710720,000 yen641,900645,700 yen, plus an amount equal to 45% of the portion of the amount of salary or other wage for the month after deduction of social insurance premiums and similar that exceeds 1,710720,000 yen
    yenyenyenyenyenyenyenyen
    2,130,000 yen538,140538,110531,800531,780525,470525,440519,140519,110512,800512,780506,470506,440500,140500,110493,800493,780
    Amount exceeding 2,130,000 yen but less than 2,170,000 yenThe tax amount for 2,130,000 yen, plus an amount equal to 40% of the portion of the amount of salary or other wage for the month after deduction of social insurance premiums and similar that exceeds 2,130,000 yen
    yenyenyenyenyenyenyenyen
    2,170,000 yen559,470559,440553,130553,110546,800546,770540,470540,440534,130534,110527,800527,770521,470521,440515,130515,110
    Amount exceeding 2,170,000 yen but less than 2,210,000 yenThe tax amount for 2,170,000 yen, plus an amount equal to 40% of the portion of the amount of salary or other wage for the month after deduction of social insurance premiums and similar that exceeds 2,170,000 yen645,700 yen, plus an amount equal to 45% of the portion of the amount of salary or other wage for the month after deduction of social insurance premiums and similar that exceeds 1,720,000 yen
    yenyenyenyenyenyenyenyen
    2,210,000 yen580,800580,770574,460574,440568,130568,100561,800561,770555,460555,440549,130549,100542,800542,770536,460536,440
    Amount exceeding 2,210,000 yen but less than 2,250,000 yenThe tax amount for 2,210,000 yen, plus an amount equal to 40% of the portion of the amount of salary or other wage for the month after deduction of social insurance premiums and similar that exceeds 2,210,000 yen
    yenyenyenyenyenyenyenyen
    2,250,000 yen602,130602,100595,790595,770589,460589,430583,130583,100576,790576,770570,460570,430564,130564,100557,790557,770
    Amount exceeding 2,250,000 yen but less than 3,500,000 yenThe tax amount for 2,250,000 yen, plus an amount equal to 40% of the portion of the amount of salary or other wage for the month after deduction of social insurance premiums and similar that exceeds 2,250,000 yen

    (vii)

    Amount of salary or other wage for the month after deduction of social insurance premiums and similarColumn AColumn B
    Number of dependents and similar persons
    0 persons1 person2 persons3 persons4 persons5 persons6 persons7 persons
    At leastLess thanTax amountTax amount
    yenyenyenyenyenyenyenyen
    3,500,000 yen1,102,1301,102,1001,095,7901,095,7701,089,4601,089,4301,083,1301,083,1001,076,7901,076,7701,070,4601,070,4301,064,1301,064,1001,057,7901,057,770
    Amount exceeding 3,500,000 yenThe tax amount for 3,500,000 yen, plus an amount equal to 45% of the portion of the amount of salary or other wage for the month after deduction of social insurance premiums and similar that exceeds 3,500,000 yen
    If the number of dependents and similar persons exceeds 7, the tax amount for 7 dependents and similar persons, less 1,580 yen for each person in excess of 7If a return for deduction for Dependents, etc. regarding secondary salaries has been submitted, the tax amount found from the columns above, less 1,580 yen for each dependent or similar person, according to the number of dependents and similar persons stated in that declaration

    (Note) The terms used in this table have the meanings prescribed below: (i) "dependents and similar persons" means spouses for withholding deduction and relatives for withholding deduction; (ii) "social insurance premiums and similar" means social insurance premiums as prescribed in Article 74, paragraph (2) (Social Insurance Premium Deduction) and small enterprise-based mutual aid premiums and similar payments as prescribed in Article 75, paragraph (2) (Deduction for Small Enterprise-based Mutual Aid Premiums and Similar Payments).

    (Remarks) The tax amount is found as follows: (i) For a Resident who has submitted a salary income earner's return for deduction for Dependents, etc.: (1) First, find the amount remaining after deducting, from the amount of the Resident's salary or other wage for the month, the amount of social insurance premiums and similar deducted from that salary or other wage. (2) If the number of dependents and similar persons declared in that declaration (excluding a spouse for withholding deduction who is deemed not to be stated in that declaration pursuant to the provisions of Article 186-2 (Application of the Deduction for a Spouse for Withholding Deduction) and a relative for withholding deduction who is deemed not to be stated in that declaration pursuant to the provisions of Article 186-3 (Application of the Deduction for a Relative for Withholding Deduction), and, where a dependent or similar person is a relative residing outside Japan as prescribed in Article 194, paragraph (5) (Salary Income Earner's Return for Deduction for Dependents, Etc.) (referred to as a "relative residing outside Japan" in (4)), limited to a dependent or similar person for whom the documents prescribed in that paragraph have been submitted or presented; the same applies hereinafter in this (i)) is 7 or fewer, find the applicable row of the "Amount of salary or other wage for the month after deduction of social insurance premiums and similar" column according to the amount found under (1); the amount stated where that row intersects the applicable column of column A found according to the number of dependents and similar persons so declared is the tax amount sought. (3) If the number of dependents and similar persons declared in that declaration exceeds 7, the amount obtained by deducting 1,580 yen for each person in excess of 7 from the tax amount found under (2) according to the amount found under (1), treating the number of dependents and similar persons as 7, is the tax amount sought. (4) In the cases referred to in (2) and (3), if that declaration states that the Resident is a Person with a Disability, a widow, a single parent, or a working student (if the working student is a person set forth in Article 2, paragraph (1), item (xxxii), (b) or (c) (Definitions), where, in addition to that declaration stating that the Resident is a working student, the documents prescribed in Article 194, paragraph (4) have been submitted or presented), the number obtained by adding one person to the number of dependents and similar persons for each of these categories that applies, and, if that declaration states that there is, among the Resident's spouse in the same household or dependents, a Person with a Disability or a cohabiting Person with a Particular Disability as prescribed in Article 85, paragraph (2) (Timing for Determining Dependents and Similar Matters) (if the Person with a Disability or the cohabiting Person with a Particular Disability is a relative residing outside Japan, limited to a Person with a Disability or a cohabiting Person with a Particular Disability for whom the documents prescribed in Article 194, paragraph (5) have been submitted or presented), the number obtained by adding one person to the number of dependents and similar persons for each such person, is, respectively, the number of dependents and similar persons for the purposes of (2) and (3). (ii) For a Resident who has not submitted a salary income earner's return for deduction for Dependents, etc. (including a Resident who has submitted a return for deduction for Dependents, etc. regarding secondary salaries), deduct, from the amount of the Resident's salary or other wage for the month, the amount of social insurance premiums and similar deducted from that salary or other wage, and find the applicable row of the "Amount of salary or other wage for the month after deduction of social insurance premiums and similar" column according to the amount after that deduction; the amount stated where that row intersects column B (if a return for deduction for Dependents, etc. regarding secondary salaries has been submitted, the amount obtained by deducting 1,580 yen for each dependent or similar person declared, according to the number of dependents and similar persons declared in that declaration (excluding a spouse for withholding deduction who is deemed not to be stated in that declaration pursuant to the provisions of Article 186-2 and a relative for withholding deduction who is deemed not to be stated in that declaration pursuant to the provisions of Article 186-3, and, where a dependent or similar person is a person stated as prescribed in Article 195, paragraph (5) (Return for Deduction for Dependents, Etc. Regarding Secondary Salaries), limited to a dependent or similar person for whom the documents prescribed in that paragraph have been submitted or presented)) is the tax amount sought.

別表第三

改正後の条文の中で読む
  • 改正別表第三

    （一）

    その日の社会保険料等控除後の給与等の金額甲乙丙
    扶養親族等の数
    ０人１人２人３人４人５人６人７人
    以上未満税額税額税額
    円円円円円円円円円円円円
    ３，５００円未満３，７００円未満００００００００その日の社会保険料等控除後の給与等の金額の３％に相当する金額０
    ３，５００３，７００３，６００３，８００５０００００００１２０１３００
    ３，６００３，８００３，７００３，９００１００００００００１３００
    ３，７００３，９００３，８００４，０００１５０００００００１３０１４００
    ３，８００４，０００３，９００４，１００２００００００００１３０１４００
    ３，９００４，１００４，０００４，２００２５０００００００１４０１５００
    ４，０００４，２００４，１００４，３００３００００００００１４０１５００
    ４，１００４，３００４，２００４，４００３５０００００００１５０１７００
    ４，２００４，４００４，３００４，５００４００００００００１６０１８００
    ４，３００４，５００４，４００４，６００４５０００００００１７０２０００
    ４，４００４，６００４，５００４，７００５００００００００１９０２１００
    ４，５００４，７００４，６００４，８００５５５０００００００２００２３００
    ４，６００４，８００４，７００４，９００６０１０５００００００２２０２４００
    ４，７００４，９００４，８００５，０００６５１５１０００００００２３０２６００
    ４，８００５，０００４，９００５，１００７０２０１５００００００２５０２７００
    ４，９００５，１００５，０００５，２００７５２５２０００００００２６０２８００
    ５，０００５，２００５，１００５，３００８０３０２５００００００２８０３０００
    ５，１００５，３００５，２００５，４００８５３５３０００００００２９０３１００
    ５，２００５，４００５，３００５，５００９０４０３５００００００３００３３００
    ５，３００５，５００５，４００５，６００９５４０００００００３２０３４００
    ５，４００５，６００５，５００５，７００１００４５００００００３３０３６００
    ５，５００５，７００５，６００５，８００１００１０５５０００００００３５０３７００
    ５，６００５，８００５，７００５，９００１０５５５００００００３６０３９００
    ５，７００５，９００５，８００６，０００１１０５５６０５０００００３８０４０００
    ５，８００６，０００５，９００６，１００１１５６０５１００００００３９０４２００
    ５，９００６，１００６，０００６，２００１１５６５１００００００４１０４４００
    ６，０００６，２００６，１００６，３００１２０６５７０１５０００００４２０４７００
    ６，１００６，３００６，２００６，４００１２５７０１５２００００００４６０５１００
    ６，２００６，４００６，３００６，５００１２５１３０７５２００００００４９０５４００
    ６，３００６，５００６，４００６，６００１３０７５８０２５０００００５３０５８００
    ６，４００６，６００６，５００６，７００１３５８０３００００００５６０６１００
    ６，５００６，７００６，６００６，８００１３５１４０８５３０３５０００００６００６５００
    ６，６００６，８００６，７００６，９００１４０９０３５０００００６３０６８００
    ６，７００６，９００６，８００７，０００１４５９０９５４００００００６７０７２００
    ６，８００７，０００６，９００７，１００１５０９５４０４５０００００７００７５００
    ６，９００７，１００７，０００７，２００１５０１００４５０００００７３０７８００
    ７，０００７，２００７，１００７，３００１５５１００１０５５００００００７６０８０００
    ７，１００７，３００７，２００７，４００１６０１０５５０５５０００００７９０８３００
    ７，２００７，４００７，３００７，５００１６０１６５１１０５５５００００８２０８６００
    ７，３００７，５００７，４００７，６００１６５１１０１１５６０５１０００００８４０９０００
    ７，４００７，６００７，５００７，７００１７０１１５６５１０００００８８０９３００
    ７，５００７，７００７，６００７，８００１７０１７５１２０６５７０１５００００９１０９６００
    ７，６００７，８００７，７００７，９００１７５１２５７０１５２０００００９４０１，００００
    ７，７００７，９００７，８００８，０００１８０１２５１３０７５２０００００９７０１，０３００
    ７，８００８，０００７，９００８，１００１８５１３０７５８０２５００００１，０１０１，０６００
    ７，９００８，１００８，０００８，２００１８５１３５８０３０００００１，０４０１，１０００

    （二）

    その日の社会保険料等控除後の給与等の金額甲乙丙
    扶養親族等の数
    ０人１人２人３人４人５人６人７人
    以上未満税額税額税額
    円円円円円円円円円円円円
    ８，０００８，２００８，１００８，３００１９０１３５１４０８５３０３５００００１，０７０１，１３００
    ８，１００８，３００８，２００８，４００１９５１４０８５９０３５００００１，１１０１，１６００
    ８，２００８，４００８，３００８，５００１９５２００１４５９０４０００００１，１４０１，１９００
    ８，３００８，５００８，４００８，６００２００１４５１５０９５４０４５００００１，１７０１，２３００
    ８，４００８，６００８，５００８，７００２０５１５０１００４５００００１，２１０１，２６００
    ８，５００８，７００８，６００８，８００２０５２１０１５５１００１０５５０００００１，２４０１，２９００
    ８，６００８，８００８，７００８，９００２１０１６０１０５５０５５００００１，２７０１，３３００
    ８，７００８，９００８，８００９，０００２１５１６０１６５１１０５５５０００１，３００１，３６００
    ８，８００９，０００８，９００９，１００２２０１６５１１０１１５６０５１００００１，３４０１，３９００
    ８，９００９，１００９，０００９，２００２２０１７０１１５６５１００００１，３７０１，４３００
    ９，０００９，２００９，１００９，３００２２５１７０１７５１２０６５７０１５０００１，４００１，４６００
    ９，１００９，３００９，２００９，４００２３０１７５１２０１２５７０１５２００００１，４４０１，４９００
    ９，２００９，４００９，３００９，５００２３０２３５１８０１２５７５２００００１，４７０１，５２００
    ９，３００９，５００９，４００９，６００２３５１８０１８５１３０７５８０２５０００１，５００１，５６００
    ９，４００９，６００９，５００９，７００２４０１８５１３５８０２５３００００１，５４０１，６０００
    ９，５００９，７００９，６００９，８００２４０２４５１９０１３５１４０８５３００００１，５７０１，６４００
    ９，６００９，８００９，７００９，９００２４５１９５１４０８５９０３５０００１，６１０１，６７００
    ９，７００９，９００９，８００１０，０００２５０１９５２００１４５９０４００００１，６５０１，７１００
    ９，８００１０，０００９，９００１０，１００２５５２００１４５１５０９５４０４５０００１，６９０１，７５０１
    ９，９００１０，１００１０，０００１０，２００２５５２６０２０５１５０１５５１００４５０００１，７２０１，７９０５４
    １０，０００１０，２００１０，１００１０，３００２６０２０５２１０１５５１００１０５５００００１，７６０１，８１０８
    １０，１００１０，３００１０，２００１０，４００２６５２１０２１５１６０１０５１１０５５０００１，７９０１，８４０１２１１
    １０，２００１０，４００１０，３００１０，５００２７０２１５１６０１６５１１０５５６０５００１，８１０１，８７０１５
    １０，３００１０，５００１０，４００１０，６００２７５２８０２２０１６５１７０１１５６０６５１０００１，８４０１，８９０１９１８
    １０，４００１０，６００１０，５００１０，７００２８０２８５２２５１７０１７５１１５１２０６５１０１５００１，８７０１，９２０２２
    １０，５００１０，７００１０，６００１０，８００２９０２９５２２５２３０１７５１２０１２５７０１５２０００１，８９０１，９５０２６２５
    １０，６００１０，８００１０，７００１０，９００２９５３００２３０２３５１８０１２５１３０７５２０００１，９２０１，９９０２９
    １０，７００１０，９００１０，８００１１，０００３０５３１０２３５１８０１８５１３０７５８０２５００１，９６０２，０２０３３３２
    １０，８００１１，０００１０，９００１１，１００３１５３２０２４０１８５１９０１３５８０８５３０００１，９９０２，０５０３６
    １０，９００１１，１００１１，０００１１，２００３２０３２５２４５１９０１９５１３５１４０８５３０３５００２，０２０２，０９０４０３９
    １１，０００１１，２００１１，１００１１，３００３３０３３５２４５２５０１９５１４０１４５９０３５４０００２，０６０２，１２０４３
    １１，１００１１，３００１１，２００１１，４００３３５３４０２５０２５５２００１４５１５０９５４０００２，０９０２，１５０４７４６
    １１，２００１１，４００１１，３００１１，５００３４５３５０２５５２００２０５１５０９５１００４５００２，１２０２，１９０５０
    １１，３００１１，５００１１，４００１１，６００３５５３６０２６０２０５２１０１５５１００１０５５０００２，１６０２，２２０５４５３
    １１，４００１１，６００１１，５００１１，７００３６０３６５２６５２１０２１５１５５１６０１０５５０５５００２，１９０２，２５０５７
    １１，５００１１，７００１１，６００１１，８００３７０３７５２６５２７０２１５１６０１６５１１０５５６０５０２，２２０２，２９０６１６０
    １１，６００１１，８００１１，７００１１，９００３７５３８０２７０２７５２２０１６５１７０１１５６０５１００２，２６０２，３２０６４
    １１，７００１１，９００１１，８００１２，０００３８５３９０２８０２８５２２０２２５１７０１１５１２０６５１０１５０２，２９０２，３６０６８６７
    １１，８００１２，０００１１，９００１２，１００３９５４００２８５２９０２２５２３０１７５１２０１２５７０１５０２，３２０２，３９０７１
    １１，９００１２，１００１２，０００１２，２００４００４０５２９５３００２３０２３５１７５１８０１２５７０７５２００２，３６０２，４２０７５７４
    １２，０００１２，２００１２，１００１２，３００４１０４１５３０５３１０２３５１８０１８５１３０７５８０２５０２，３９０２，４６０７８
    １２，１００１２，３００１２，２００１２，４００４１５４２０３１０３１５２４０１８５１９０１３５８０２５３００２，４２０２，４９０８２８１
    １２，２００１２，４００１２，３００１２，５００４２５４３０３２０３２５２４０２４５１９０１３５１４０８５３０３５０２，４６０２，５２０８５
    １２，３００１２，５００１２，４００１２，６００４３５４４０３２５３３０２４５２５０１９５１４０１４５９０３５０２，４９０２，５５０８９８８
    １２，４００１２，６００１２，５００１２，７００４４０４４５３３５３４０２５０２５５１９５２００１４５９０９５４００２，５２０２，５８０９２
    １２，５００１２，７００１２，６００１２，８００４５０４５５３４５３５０２５５２００２０５１５０９５１００４５０２，５５０２，６１０９６９５
    １２，６００１２，８００１２，７００１２，９００４５５４６０３５０３５５２６０２０５２１０１５５１００４５５００２，５８０２，６４０９９
    １２，７００１２，９００１２，８００１３，０００４６５４７０３６０３６５２６０２６５２１０１５５１６０１０５５０５５０２，６１０２，６８０１０３１０２
    １２，８００１３，０００１２，９００１３，１００４７５４８０３６５３７０２６５２７０２１５１６０１６５１１０５５０５２，６４０２，７４０１０６
    １２，９００１３，１００１３，０００１３，２００４８０４８５３７５３８０２７０２７５２１５２２０１６５１１０１１５６０５１０２，６９０２，７９０１１０１０９

    （三）

    その日の社会保険料等控除後の給与等の金額甲乙丙
    扶養親族等の数
    ０人１人２人３人４人５人６人７人
    以上未満税額税額税額
    円円円円円円円円円円円円
    １３，０００１３，２００１３，１００１３，３００４９０４９５３８５３９０２８０２８５２２０２２５１７０１１５１２０６５１０１５２，７５０２，８５０１１３
    １３，１００１３，３００１３，２００１３，４００４９５５００３９０３９５２８５２９０２２５２３０１７５１２０６５７０１５２，８１０２，９００１１７１１６
    １３，２００１３，４００１３，３００１３，５００５０５５１０４００４０５２９５３００２３０１７５１８０１２５７０７５２０２，８６０２，９６０１２０
    １３，３００１３，５００１３，４００１３，６００５１５５２０４０５４１０３００３０５２３５１８０１８５１３０７５２０２５２，９２０３，０１０１２４１２３
    １３，４００１３，６００１３，５００１３，７００５２０５２５４１５４２０３１０３１５２３５２４０１８５１３０１３５８０２５３０２，９７０３，０７０１２７
    １３，５００１３，７００１３，６００１３，８００５３０５３５４２５４３０３２０３２５２４０２４５１９０１３５１４０８５３０３５３，０３０３，１２０１３１
    １３，６００１３，８００１３，７００１３，９００５３５５４０４３０４３５３２５３３０２４５２５０１９５１４０８５９０３５３，０８０３，１８０１３４１３５
    １３，７００１３，９００１３，８００１４，０００５４５５５０４４０４４５３３５３４０２５０１９５２００１４５９０９５４０３，１４０３，２４０１３８１３９
    １３，８００１４，０００１３，９００１４，１００５５５５６０４４５４５０３４０３４５２５５２００２０５１５０９５４０４５３，１９０３，２９０１４２１４３
    １３，９００１４，１００１４，０００１４，２００５６０５６５４５５４６０３５０３５５２５５２６０２０５１５０１５５１００４５５０３，２５０３，３５０１４６１４７
    １４，０００１４，２００１４，１００１４，３００５７０５７５４６５４７０３６０３６５２６０２６５２１０１５５１６０１０５５０５５３，３１０３，４００１５０１５１
    １４，１００１４，３００１４，２００１４，４００５７５５８０４７０４７５３６５３７０２６５２７０２１５１６０１０５１１０５５３，３６０３，４６０１５４１５５
    １４，２００１４，４００１４，３００１４，５００５８５５９０４８０４８５３７５３８０２７０２７５２１５２２０１６５１１０１１５６０３，４２０３，５１０１５８１５９
    １４，３００１４，５００１４，４００１４，６００５９５６００４８５４９０３８０３８５２７５２８０２２０２２５１７０１１５６０６５３，４７０３，５７０１６２１６３
    １４，４００１４，６００１４，５００１４，７００６００６０５４９５５００３９０３９５２８５２９０２２５１７０１７５１２０６５７０３，５３０３，６２０１６６１６７
    １４，５００１４，７００１４，６００１４，８００６１０６１５５０５５１０４００４０５２９０２９５２３０１７５１８０１２５７０７５３，５８０３，６８０１７０１７１
    １４，６００１４，８００１４，７００１４，９００６１５６２０５１０５１５４０５４１０３００３０５２３５１８０１２５１３０７５３，６４０３，７３０１７４１７５
    １４，７００１４，９００１４，８００１５，０００６２５６３０５２０５２５４１５４２０３１０３１５２３５２４０１８５１３０１３５８０３，６９０３，７９０１７８１７９
    １４，８００１５，０００１４，９００１５，１００６３５６４０５２５５３０４２０４２５３１５３２０２４０２４５１９０１３５８０８５３，７５０３，８５０１８２１８３
    １４，９００１５，１００１５，０００１５，２００６４０６４５５３５５４０４３０４３５３２５３３０２４５１９０１９５１４０８５９０３，８００３，９００１８６１８７
    １５，０００１５，２００１５，１００１５，３００６５５６６０５４５５５０４４０４４５３３０３３５２５０１９５２００１４５９０９５３，８６０３，９６０１９０１９１
    １５，１００１５，３００１５，２００１５，４００６７０６８０５５０５５５４４５４５０３４０３４５２５５２００１４５１５０９５３，９２０４，０１０１９４１９５
    １５，２００１５，４００１５，３００１５，５００６８５６９５５６０５６５４５５４６０３５０３５５２５５２６０２０５１５０１５５１００３，９７０４，０７０１９８１９９
    １５，３００１５，５００１５，４００１５，６００７００７１０５６５５７０４６０４６５３５５３６０２６０２６５２１０１５５１００１０５４，０３０４，１２０２０２２０３
    １５，４００１５，６００１５，５００１５，７００７１５７２５５７５５８０４７０４７５３６５３７０２６５２１０２１５１６０１０５１１０４，０８０４，１８０２０６２０７
    １５，５００１５，７００１５，６００１５，８００７３５７４０５８５５９０４８０４８５３７０３７５２７０２１５２２０１６５１１０１１５４，１４０４，２３０２１０２１１
    １５，６００１５，８００１５，７００１５，９００７５０７６０５９０５９５４８５４９０３８０３８５２７５２８０２２０１６５１７０１１５４，１９０４，２９０２１４２１５
    １５，７００１５，９００１５，８００１６，０００７６５７７５６００６０５４９５５００３９０３９５２８５２９０２２５１７０１７５１２０４，２５０４，３４０２１８２１９
    １５，８００１６，０００１５，９００１６，１００７８０７９０６０５６１０５００５０５３９５４００２９０２９５２３０１７５１２０１２５４，３００４，３９０２２２２２３
    １５，９００１６，１００１６，０００１６，２００７９５８０５６１５６２０５１０５１５４０５４１０３００３０５２３０２３５１８０１２５１３０４，３５０４，４５０２２６２２７
    １６，０００１６，２００１６，１００１６，３００８１５８２０６２５６３０５２０５２５４１０４１５３０５３１０２３５２４０１８５１３０１３５４，４１０４，５００２３０２３１
    １６，１００１６，３００１６，２００１６，４００８３０８４０６３０６３５５２５５３０４２０４２５３１５３２０２４０１８５１９０１３５４，４６０４，５５０２３４２３５
    １６，２００１６，４００１６，３００１６，５００８４５８５５６４０６４５５３５５４０４３０４３５３２５３３０２４５１９０１９５１４０４，５１０４，６００２３８２３９
    １６，３００１６，５００１６，４００１６，６００８６０８７０６５０６６０５４０５４５４３５４４０３３０３３５２５０１９５１４０１４５４，５６０４，６６０２４２２４３
    １６，４００１６，６００１６，５００１６，７００８７５８８５６６５６７５５５０５５５４４５４５０３４０３４５２５０２５５２００１４５１５０４，６２０４，７１０２４６２４７
    １６，５００１６，７００１６，６００１６，８００８９５９００６８０６９０５６０５６５４５０４５５３４５３５０２５５２６０２０５１５０１５５４，６７０４，７６０２５０２５１
    １６，６００１６，８００１６，７００１６，９００９１０９２０６９５７０５５６５５７０４６０４６５３５５３６０２６０２０５２１０１５５４，７２０４，８１０２５４２５５
    １６，７００１６，９００１６，８００１７，０００９２５９３５７１５７２５５７５５８０４７０４７５３６５３７０２６５２１０２１５１６０４，７７０４，８７０２５８２５９
    １６，８００１７，０００１６，９００１７，１００９４０９５０７３０７４０５８０５８５４７５４８０３７０３７５２７０２１５１６０１６５４，８３０４，９２０２６２２６３
    １６，９００１７，１００１７，０００１７，２００９５５９６５７４５７５５５９０５９５４８５４９０３８０３８５２７５２８０２２０１６５１７０４，８８０４，９７０２６６２６７
    １７，０００１７，２００１７，１００１７，３００９７５９８０７６０７７０６００６０５４９０４９５３８５３９０２８０２８５２２５１７０１７５４，９３０５，０２０２７０２７１
    １７，１００１７，３００１７，２００１７，４００９９０１，０００７７５７８５６０５６１０５００５０５３９５４００２９０２９５２２５２３０１７５４，９８０５，０８０２７４２７５
    １７，２００１７，４００１７，３００１７，５００１，００５１，０１５７９５８０５６１５６２０５１０５１５４０５４１０２９５３００２３０２３５１８０５，０４０５，１３０２７８２７９
    １７，３００１７，５００１７，４００１７，６００１，０２０１，０３０８１０８２０６２０６２５５１５５２０４１０４１５３０５３１０２３５１８０１８５５，０９０５，１８０２８２２８３
    １７，４００１７，６００１７，５００１７，７００１，０３５１，０４５８２５８３５６３０６３５５２５５３０４２０４２５３１５３２０２４０１８５１９０５，１４０５，２３０２８６２８７
    １７，５００１７，７００１７，６００１７，８００１，０５５１，０６０８４０８５０６４０６４５５３０５３５４２５４３０３２０３２５２４５１９０１９５５，１９０５，２８０２９０２９１
    １７，６００１７，８００１７，７００１７，９００１，０７０１，０８０８５５８６５６４５６５５５４０５４５４３５４４０３３０３３５２４５２５０１９５５，２５０５，３３０２９４２９５
    １７，７００１７，９００１７，８００１８，０００１，０８５１，０９５８７５８８５６６０６７０５５０５５５４４５４５０３３５３４０２５０２５５２００５，２９０５，３８０２９８２９９
    １７，８００１８，０００１７，９００１８，１００１，１００１，１１０８９０９００６８０６９０５５５５６０４５０４５５３４５３５０２５５２００２０５５，３４０５，４３０３０２３０３
    １７，９００１８，１００１８，０００１８，２００１，１１５１，１２５９０５９１５６９５７０５５６５５７０４６０４６５３５５３６０２６０２０５２１０５，３９０５，４７０３０６３０７

    （四）

    その日の社会保険料等控除後の給与等の金額甲乙丙
    扶養親族等の数
    ０人１人２人３人４人５人６人７人
    以上未満税額税額税額
    円円円円円円円円円円円円
    １８，０００１８，２００１８，１００１８，３００１，１３５１，１４０９２０９３０７１０７２０５７０５７５４６５４７０３６０３６５２６５２１０２１５５，４４０５，５２０３１０３１１
    １８，１００１８，３００１８，２００１８，４００１，１５０１，１６０９３５９５０７２５７３５５８０５８５４７５４８０３７０３７５２６５２７０２１５５，４９０５，５７０３１４３１５
    １８，２００１８，４００１８，３００１８，５００１，１６５１，１７５９５５９６５７４０７５５５９０５９５４８５４９０３７５３８５２７０２８０２２０５，５３０５，６２０３１８３１９
    １８，３００１８，５００１８，４００１８，６００１，１８０１，１９５９７０９８５７６０７７０５９５６０５４９０５００３８５３９０２８０２８５２２０２２５５，５８０５，６７０３２２３２３
    １８，４００１８，６００１８，５００１８，７００１，２００１，２１５９９０１，０００７７５７９０６０５６１０５００５０５３９５４００２９０２９５２２５２３０５，６３０５，７１０３２６３２７
    １８，５００１８，７００１８，６００１８，８００１，２１５１，２３０１，００５１，０２０７９５８１０６１５６２０５１０５１５４０５４１０３００３０５２３０２３５５，６８０５，７６０３３０３３１
    １８，６００１８，８００１８，７００１８，９００１，２３５１，２５０１，０２５１，０４０８１５８２５６２５６３０５２０５２５４１０４２０３０５３１５２３５２４０５，７３０５，８１０３３４３３５
    １８，７００１８，９００１８，８００１９，０００１，２５５１，２６５１，０４０１，０５５８３０８４５６３０６４０５２５５３５４２０４３０３１５３２５２４０２４５５，７７０５，８６０３３８３３９
    １８，８００１９，０００１８，９００１９，１００１，２７０１，２８５１，０６０１，０７５８５０８６０６４０６５０５３５５４５４３０４３５３２５３３０２４５２５０５，８２０５，９１０３４２３４３
    １８，９００１９，１００１９，０００１９，２００１，２９０１，３０５１，０８０１，０９０８６５８８０６５５６７０５４５５５０４４０４４５３３５３４０２５０２５５５，８７０５，９５０３４６３４７
    １９，０００１９，２００１９，１００１９，３００１，３０５１，３２０１，０９５１，１１０８８５９００６７５６８５５５５５６０４５０４５５３４５３５０２５５５，９２０６，０００３５０３５１
    １９，１００１９，３００１９，２００１９，４００１，３２５１，３４０１，１１５１，１３０９０５９１５６９０７０５５６５５７０４５５４６５３５０３６０２６０５，９７０６，０５０３５４３５５
    １９，２００１９，４００１９，３００１９，５００１，３４５１，３５５１，１３０１，１４５９２０９３５７１０７２５５７０５８０４６５４７５３６０３７０２６５６，０１０６，１００３５８３５９
    １９，３００１９，５００１９，４００１９，６００１，３６０１，３７５１，１５０１，１６５９４０９５０７２５７４０５８０５９０４７５４８０３７０３７５２６５２７０６，０６０６，１５０３６２３６３
    １９，４００１９，６００１９，５００１９，７００１，３８０１，３９５１，１７０１，１８０９５５９７０７４５７６０５９０５９５４８５４９０３８０３８５２７５２８０６，１１０６，１９０３６６３６７
    １９，５００１９，７００１９，６００１９，８００１，３９５１，４１０１，１８５１，２００９７５９９０７６５７７５６００６０５４９５５００３９０３９５２８０２９０６，１６０６，２４０３７１３７２
    １９，６００１９，８００１９，７００１９，９００１，４１５１，４３０１，２０５１，２２０９９５１，００５７８０７９５６１０６１５５００５１０３９５４０５２９０３００６，２１０６，２９０３７９３８０
    １９，７００１９，９００１９，８００２０，０００１，４３５１，４４５１，２２０１，２３５１，０１０１，０２５８００８１５６１５６２５５１０５２０４０５４１５３００３０５６，２５０６，３４０３８７３８８
    １９，８００２０，０００１９，９００２０，１００１，４５０１，４６５１，２４０１，２５５１，０３０１，０４０８１５８３０６２５６３５５２０５２５４１５４２０３１０３１５６，３００６，３９０３９５３９６
    １９，９００２０，１００２０，０００２０，２００１，４７０１，４８５１，２６０１，２７０１，０４５１，０６０８３５８５０６３５６４０５３０５３５４２５４３０３２０３２５６，３５０６，４３０４０３４０４
    ２０，０００２０，２００２０，１００２０，３００１，４８５１，５００１，２７５１，２９０１，０６５１，０８０８５５８６５６４５６５５５４０５４５４３５４４０３２５３３５６，４００６，４８０４１１４１２
    ２０，１００２０，３００２０，２００２０，４００１，５０５１，５２０１，２９５１，３１０１，０８５１，０９５８７０８８５６６０６７５５４５５５５４４０４５０３３５３４５６，４５０６，５３０４１９４２０
    ２０，２００２０，４００２０，３００２０，５００１，５２５１，５３５１，３１０１，３２５１，１００１，１１５８９０９０５６８０６９０５５５５６５４５０４６０３４５３５０６，４９０６，５８０４２７４２８
    ２０，３００２０，５００２０，４００２０，６００１，５４０１，５５５１，３３０１，３４５１，１２０１，１３０９０５９２０６９５７１０５６５５７０４６０４６５３５５３６０６，５４０６，６３０４３５４３６
    ２０，４００２０，６００２０，５００２０，７００１，５６０１，５７５１，３５０１，３６０１，１３５１，１５０９２５９４０７１５７３０５７５５８０４７０４７５３６５３７０６，５９０６，６７０４４３４４４
    ２０，５００２０，７００２０，６００２０，８００１，５７５１，５９０１，３６５１，３８０１，１５５１，１７０９４５９５５７３０７４５５８５５９０４８０４８５３７０３８０６，６４０６，７２０４５１４５２
    ２０，６００２０，８００２０，７００２０，９００１，５９５１，６１０１，３８５１，４００１，１７５１，１８５９６０９７５７５０７６５５９０６００４８５４９５３８０３９０６，６９０６，７７０４５９４６０
    ２０，７００２０，９００２０，８００２１，０００１，６１５１，６２５１，４００１，４１５１，１９０１，２０５９８０９９５７７０７８０６００６１０４９５５０５３９０３９５６，７３０６，８２０４６７４６８
    ２０，８００２１，０００２０，９００２１，１００１，６３０１，６４５１，４２０１，４３５１，２１０１，２２０９９５１，０１０７８５８００６１０６１５５０５５１０４００４０５６，７８０６，８７０４７５４７６
    ２０，９００２１，１００２１，０００２１，２００１，６５０１，６６５１，４４０１，４５０１，２２５１，２４０１，０１５１，０３０８０５８２０６２０６２５５１５５２０４１０４１５６，８３０６，９１０４８３４８４
    ２１，０００２１，２００２１，１００２１，３００１，６６５１，６８０１，４５５１，４７０１，２４５１，２６０１，０３５１，０４５８２０８３５６３０６３５５２５５３０４１５４２５６，８８０６，９６０４９１４９２
    ２１，１００２１，３００２１，２００２１，４００１，６８５１，７００１，４７５１，４９０１，２６５１，２７５１，０５０１，０６５８４０８５５６３５６４５５３０５４０４２５４３５６，９３０７，０１０４９９５００
    ２１，２００２１，４００２１，３００２１，５００１，７０５１，７１５１，４９０１，５０５１，２８０１，２９５１，０７０１，０８５８６０８７０６４５６６０５４０５５０４３５４４０６，９７０７，０６０５０７５０８
    ２１，３００２１，５００２１，４００２１，６００１，７２０１，７３５１，５１０１，５２５１，３００１，３１０１，０８５１，１００８７５８９０６６５６８０５５０５５５４４５４５０７，０２０７，１００５１５５１６
    ２１，４００２１，６００２１，５００２１，７００１，７４０１，７５５１，５３０１，５４０１，３１５１，３３０１，１０５１，１２０８９５９１０６８５６９５５６０５６５４５５４６０７，０６０７，１３０５２３５２４
    ２１，５００２１，７００２１，６００２１，８００１，７５５１，７７０１，５４５１，５６０１，３３５１，３５０１，１２５１，１３５９１０９２５７００７１５５７０５７５４６０４７０７，１００７，１６０５３１５３２
    ２１，６００２１，８００２１，７００２１，９００１，７７５１，７９０１，５６５１，５８０１，３５５１，３６５１，１４０１，１５５９３０９４５７２０７３５５７５５８５４７０４８０７，１３０７，１９０５３９５４０
    ２１，７００２１，９００２１，８００２２，０００１，７９５１，８０５１，５８０１，５９５１，３７０１，３８５１，１６０１，１７５９５０９６０７３５７５０５８５５９５４８０４８５７，１６０７，２３０５４７５４８
    ２１，８００２２，０００２１，９００２２，１００１，８１０１，８２５１，６００１，６１５１，３９０１，４００１，１７５１，１９０９６５９８０７５５７７０５９５６００４９０４９５７，１９０７，２６０５５５５５６
    ２１，９００２２，１００２２，０００２２，２００１，８３０１，８４５１，６２０１，６３０１，４０５１，４２０１，１９５１，２１０９８５１，０００７７５７８５６０５６１０５００５０５７，２３０７，２９０５６３５６４
    ２２，０００２２，２００２２，１００２２，３００１，８４５１，８６０１，６３５１，６５０１，４２５１，４４０１，２１５１，２２５１，０００１，０１５７９０８０５６１５６２０５０５５１５７，２６０７，３３０５７１５７２
    ２２，１００２２，３００２２，２００２２，４００１，８６５１，８８０１，６５５１，６７０１，４４５１，４５５１，２３０１，２４５１，０２０１，０３５８１０８２５６２０６３０５１５５２５７，２９０７，３６０５７９５８０
    ２２，２００２２，４００２２，３００２２，５００１，８８５１，８９５１，６７０１，６８５１，４６０１，４７５１，２５０１，２６５１，０４０１，０５０８２５８４０６３０６４０５２５５３０７，３３０７，３９０５８７５８８
    ２２，３００２２，５００２２，４００２２，６００１，９００１，９１５１，６９０１，７０５１，４８０１，４９０１，２６５１，２８０１，０５５１，０７０８４５８６０６４０６５０５３５５４０７，３６０７，４３０５９５５９６
    ２２，４００２２，６００２２，５００２２，７００１，９２０１，９３５１，７１０１，７２０１，４９５１，５１０１，２８５１，３００１，０７５１，０９０８６５８７５６５０６６５５４５５５０７，３９０７，４６０６０３６０４
    ２２，５００２２，７００２２，６００２２，８００１，９３５１，９５０１，７２５１，７４０１，５１５１，５３０１，３０５１，３１５１，０９０１，１０５８８０８９５６７０６８５５５０５６０７，４３０７，４９０６１１６１２
    ２２，６００２２，８００２２，７００２２，９００１，９５５１，９７０１，７４５１，７６０１，５３５１，５４５１，３２０１，３３５１，１１０１，１２５９００９１５６９０７００５６０５７０７，４６０７，５２０６１９６２０
    ２２，７００２２，９００２２，８００２３，０００１，９７５１，９８５１，７６０１，７７５１，５５０１，５６５１，３４０１，３５５１，１３０１，１４０９１５９３０７０５７２０５７０５７５７，４９０７，５７０６２７６２８
    ２２，８００２３，０００２２，９００２３，１００１，９９０２，００５１，７８０１，７９５１，５７０１，５８０１，３５５１，３７０１，１４５１，１６０９３５９５０７２５７４０５８０５８５７，５２０７，６２０６３５６３６
    ２２，９００２３，１００２３，０００２３，２００２，０１０２，０２５１，８００１，８１０１，５８５１，６００１，３７５１，３９０１，１６５１，１８０９５５９６５７４０７５５５９０５９５７，５７０７，６７０６４３６４４

    （五）

    その日の社会保険料等控除後の給与等の金額甲乙丙
    扶養親族等の数
    ０人１人２人３人４人５人６人７人
    以上未満税額税額税額
    円円円円円円円円円円円円
    ２３，０００２３，２００２３，１００２３，３００２，０２５２，０４０１，８１５１，８３０１，６０５１，６２０１，３９５１，４０５１，１８０１，１９５９７０９８５７６０７７５５９５６０５７，６２０７，７２０６５１６５２
    ２３，１００２３，３００２３，２００２３，４００２，０４５２，０６０１，８３５１，８５０１，６２５１，６３５１，４１０１，４２５１，２００１，２１５９９０１，００５７８０７９０６０５６１５７，６７０７，７７０６５９６６０
    ２３，２００２３，４００２３，３００２３，５００２，０６５２，０７５１，８５０１，８６５１，６４０１，６５５１，４３０１，４４５１，２２０１，２３０１，００５１，０２０７９５８１０６１５６２０７，７２０７，８２０６６７６６８
    ２３，３００２３，５００２３，４００２３，６００２，０８０２，０９５１，８７０１，８８５１，６６０１，６７０１，４４５１，４６０１，２３５１，２５０１，０２５１，０４０８１５８３０６２５６３０７，７８０７，８７０６７５６７６
    ２３，４００２３，６００２３，５００２３，７００２，１００２，１１５１，８９０１，９００１，６７５１，６９０１，４６５１，４８０１，２５５１，２７０１，０４５１，０６０８３０８４５６３５６４０７，８３０７，９２０６８３６８４
    ２３，５００２３，７００２３，６００２３，８００２，１１５２，１３５１，９０５１，９２０１，６９５１，７１０１，４８５１，５００１，２７０１，２９０１，０６０１，０８０８５０８６５６４０６５５７，８８０７，９７０６９１６９２
    ２３，６００２３，８００２３，７００２３，９００２，１３５２，１５５１，９２５１，９４０１，７１５１，７３０１，５００１，５２０１，２９０１，３１０１，０８０１，１００８７０８８５６５５６７５７，９３０８，０２０６９９７００
    ２３，７００２３，９００２３，８００２４，０００２，１５５２，１７５１，９４５１，９６０１，７３５１，７５０１，５２０１，５４０１，３１０１，３３０１，１００１，１２０８９０９０５６７５６９５７，９８０８，０７０７０７７０８
    ２３，８００２３，９００２，１７５１，９６５１，７５５１，５４０１，３３０１，１２０９１０６９５８，０３０７１５
    ２４，０００円２，１８５１，９７０１，７６０１，５５０１，３４０１，１３０９１５７０５８，１２０７１６
    ２３，９００２４，０００２，１９５１，９８５１，７７５１，５６０１，３５０１，１４０９３０７１５８，０８０７２３
    ２４，０００円を超え２６，５００円に満たない金額２４，０００円の場合の税額に、その日の社会保険料等控除後の給与等の金額のうち２４，０００円を超える金額の２０％に相当する金額を加算した金額８，１２０円に、その日の社会保険料等控除後の給与等の金額のうち２４，０００円を超える金額の４０％に相当する金額を加算した金額７１６円に、その日の社会保険料等控除後の給与等の金額のうち２４，０００円を超える金額の１０％に相当する金額を加算した金額
    ２４，０００円２，２０５１，９９５１，７８５１，５７０１，３６０１，１５０９４０７２５８，１３０７３１
    ２４，０００円を超え２６，５００円に満たない金額２４，０００円の場合の税額に、その日の社会保険料等控除後の給与等の金額のうち２４，０００円を超える金額の２０％に相当する金額を加算した金額８，１３０円に、その日の社会保険料等控除後の給与等の金額のうち２４，０００円を超える金額の４０％に相当する金額を加算した金額７３１円に、その日の社会保険料等控除後の給与等の金額のうち２４，０００円を超える金額の１０％に相当する金額を加算した金額
    円円円円円円円円円
    ２６，５００円２，７０５２，６８５２，４９５２，４７０２，２８５２，２６０２，０７０２，０５０１，８６０１，８４０１，６５０１，６３０１，４４０１，４１５１，２２５１，２０５９８１９６６
    ２６，５００円を超え３２，５００円に満たない金額２６，５００円の場合の税額に、その日の社会保険料等控除後の給与等の金額のうち２６，５００円を超える金額の２３％に相当する金額を加算した金額９８１６６円に、その日の社会保険料等控除後の給与等の金額のうち２６，５００円を超える金額の２０％に相当する金額を加算した金額
    円円円円円円円円円
    ３２，５００円４，０８５４，０６５３，８７５３，８５０３，６６５３，６４０３，４５０３，４３０３，２４０３，２２０３，０３０３，０１０２，８２０２，７９５２，６０５２，５８５２，１８１２，１６６
    ３２，５００円を超え５７，５００円に満たない金額３２，５００円を超え５８，０００円に満たない金額３２，５００円の場合の税額に、その日の社会保険料等控除後の給与等の金額のうち３２，５００円を超える金額の３３％に相当する金額を加算した金額２，１８１６６円に、その日の社会保険料等控除後の給与等の金額のうち３２，５００円を超える金額の２５％に相当する金額を加算した金額

    （六）

    その日の社会保険料等控除後の給与等の金額甲乙丙
    扶養親族等の数
    ０人１人２人３人４人５人６人７人
    以上未満税額税額税額
    円円円円円円円円円円
    ５７，５００円５８，０００円１２，３３５１２，４８０１２，１２５１２，２６５１１，９１５１２，０５５１１，７００１１，８４５１１，４９０１１，６３５１１，２８０１１，４２５１１，０７０１１，２１０１０，８５５１１，０００２１，５３０２１，７２０８，４３１８，５４１
    ５７，５００円を超え７１，０００円に満たない金額５８，０００円を超え７１，０００円に満たない金額５７，５００８，０００円の場合の税額に、その日の社会保険料等控除後の給与等の金額のうち５７，５８，０００円を超える金額の４０％に相当する金額を加算した金額２１，５３７２０円に、その日の社会保険料等控除後の給与等の金額のうち５７，５８，０００円を超える金額の４５％に相当する金額を加算した金額８，４３５４１円に、その日の社会保険料等控除後の給与等の金額のうち５７，５８，０００円を超える金額の３３％に相当する金額を加算した金額
    円円円円円円円円
    ７１，０００円１７，８５０１７，８３５１７，６４０１７，６２０１７，４３０１７，４１０１７，２１５１７，２００１７，００５１６，９９０１６，７９５１６，７８０１６，５８５１６，５６５１６，３７０１６，３５５
    ７１，０００円を超え７２，５００円に満たない金額７１，０００円の場合の税額に、その日の社会保険料等控除後の給与等の金額のうち７１，０００円を超える金額の４０％に相当する金額を加算した金額
    円円円円円円円円
    ７２，５００円１８，６３０１８，６１５１８，４２０１８，４００１８，２１０１８，１９０１７，９９５１７，９８０１７，７８５１７，７７０１７，５７５１７，５６０１７，３６５１７，３４５１７，１５０１７，１３５
    ７２，５００円を超え７３，５００円に満たない金額７２，５００円の場合の税額に、その日の社会保険料等控除後の給与等の金額のうち７２，５００円を超える金額の４０％に相当する金額を加算した金額
    円円円円円円円円
    ７３，５００円１９，２１０１９，１９５１９，０００１８，９８０１８，７９０１８，７７０１８，５７５１８，５６０１８，３６５１８，３５０１８，１５５１８，１４０１７，９４５１７，９２５１７，７３０１７，７１５２１，５３０円に、その日の社会保険料等控除後の給与等の金額のうち５７，５００円を超える金額の４５％に相当する金額を加算した金額８，４３１円に、その日の社会保険料等控除後の給与等の金額のうち５７，５００円を超える金額の３３％に相当する金額を加算した金額
    ７３，５００円を超え７５，０００円に満たない金額７３，５００円の場合の税額に、その日の社会保険料等控除後の給与等の金額のうち７３，５００円を超える金額の４０％に相当する金額を加算した金額２１，５３０円に、その日の社会保険料等控除後の給与等の金額のうち５７，５００円を超える金額の４５％に相当する金額を加算した金額８，４３１円に、その日の社会保険料等控除後の給与等の金額のうち５７，５００円を超える金額の３３％に相当する金額を加算した金額
    円円円円円円円円
    ７５，０００円１９，９９０１９，９７５１９，７８０１９，７６０１９，５７０１９，５５０１９，３５５１９，３４０１９，１４５１９，１３０１８，９３５１８，９２０１８，７２５１８，７０５１８，５１０１８，４９５
    ７５，０００円を超え１１６，５００円に満たない金額７５，０００円の場合の税額に、その日の社会保険料等控除後の給与等の金額のうち７５，０００円を超える金額の４０％に相当する金額を加算した金額

    （七）

    その日の社会保険料等控除後の給与等の金額甲乙丙
    扶養親族等の数
    ０人１人２人３人４人５人６人７人
    以上未満税額税額税額
    円円円円円円円円円
    １１６，５００円３６，５９０３６，５７５３６，３８０３６，３６０３６，１７０３６，１５０３５，９５５３５，９４０３５，７４５３５，７３０３５，５３５３５，５２０３５，３２５３５，３０５３５，１１０３５，０９５２７，９０１２７，８４６
    １１６，５００円を超える金額１１６，５００円の場合の税額に、その日の社会保険料等控除後の給与等の金額のうち１１６，５００円を超える金額の４５％に相当する金額を加算した金額２７，９０１８４６円に、その日の社会保険料等控除後の給与等の金額のうち１１６，５００円を超える金額の４０％に相当する金額を加算した金額
    扶養親族等の数が７人を超える場合には、扶養親族等の数が７人の場合の税額から、その７人を超える１人ごとに５０円を控除した金額従たる給与についての扶養控除等申告書が提出されている場合には、当該申告書に記載された扶養親族等の数に応じ、扶養親族等１人ごとに５０円を、上の各欄によつて求めた税額から控除した金額―

    （注）　この表における用語については、次に定めるところによる。 （一）　「扶養親族等」とは、源泉控除対象配偶者及び源泉控除対象親族をいう。 （二）　「社会保険料等」とは、第七十四条第二項（社会保険料控除）に規定する社会保険料及び第七十五条第二項（小規模企業共済等掛金控除）に規定する小規模企業共済等掛金をいう。

    （備考） 税額の求め方は、次のとおりである。 （一）　給与所得者の扶養控除等申告書の提出があつた居住者については、 （１）　まず、その居住者のその日の給与等の金額から、その給与等の金額から控除される社会保険料等の金額を控除した金額を求める。 （２）　当該申告書により申告された扶養親族等（第百八十六条の二（源泉控除対象配偶者に係る控除の適用）の規定により当該申告書に記載がされていないものとされる源泉控除対象配偶者及び第百八十六条の三（源泉控除対象親族に係る控除の適用）の規定により当該申告書に記載がされていないものとされる源泉控除対象親族を除くものとし、当該扶養親族等が第百九十四条第五項（給与所得者の扶養控除等申告書）に規定する国外居住親族（（４）において「国外居住親族」という。）である場合には同項に規定する書類の提出又は提示がされた扶養親族等に限る。以下この（一）において同じ。）の数が７人以下である場合には、（１）により求めた金額に応じて「その日の社会保険料等控除後の給与等の金額」欄の該当する行を求め、その行とその申告された扶養親族等の数に応じて求めた甲欄の該当欄との交わるところに記載されている金額が、その求める税額である。 （３）　当該申告書により申告された扶養親族等の数が７人を超える場合には、（１）により求めた金額に応じて、扶養親族等の数が７人であるものとして（２）により求めた税額から、扶養親族等の数が７人を超える１人ごとに５０円を控除した金額が、その求める税額である。 （４）　（２）及び（３）の場合において、当該申告書にその居住者が障害者、寡婦、ひとり親又は勤労学生に該当する旨の記載があるとき（当該勤労学生が第二条第一項第三十二号ロ又はハ（定義）に掲げる者に該当するときは、当該申告書に勤労学生に該当する旨の記載があるほか、第百九十四条第四項に規定する書類の提出又は提示があつたとき）は、扶養親族等の数にこれらの一に該当するごとに１人を加算した数を、当該申告書にその居住者の同一生計配偶者又は扶養親族のうちに障害者又は第八十五条第二項（扶養親族等の判定の時期等）に規定する同居特別障害者（当該障害者又は同居特別障害者が国外居住親族である場合には、第百九十四条第五項に規定する書類の提出又は提示がされた障害者又は当該同居特別障害者に限る。）がある旨の記載があるときは、扶養親族等の数にこれらの一に該当するごとに１人を加算した数を、それぞれ（２）及び（３）の扶養親族等の数とする。 （二）　給与所得者の扶養控除等申告書の提出がない居住者（従たる給与についての扶養控除等申告書の提出があつた居住者を含む。）については、 （１）　（２）に該当する場合を除き、その居住者のその日の給与等の金額から、その給与等の金額から控除される社会保険料等の金額を控除し、その控除後の金額に応じて「その日の社会保険料等控除後の給与等の金額」欄の該当する行を求め、その行と乙欄との交わるところに記載されている金額（従たる給与についての扶養控除等申告書の提出があつた場合には、当該申告書により申告された扶養親族等（第百八十六条の二の規定により当該申告書に記載がされていないものとされる源泉控除対象配偶者及び第百八十六条の三の規定により当該申告書に記載がされていないものとされる源泉控除対象親族を除くものとし、当該扶養親族等が第百九十五条第五項（従たる給与についての扶養控除等申告書）の記載がされた者である場合には同項に規定する書類の提出又は提示がされた扶養親族等に限る。）の数に応じ、その申告された扶養親族等１人ごとに５０円を控除した金額）が、その求める税額である。 （２）　その給与等が第百八十五条第一項第三号（賞与以外の給与等に係る徴収税額）に掲げる給与等であるときは、その居住者のその日の給与等の金額から、その給与等の金額から控除される社会保険料等の金額を控除し、その控除後の金額に応じて「その日の社会保険料等控除後の給与等の金額」欄の該当する行を求め、その行と丙欄との交わるところに記載されている金額が、その求める税額である。

    (i)

    Amount of salary or other wage for the day after deduction of social insurance premiums and similarColumn AColumn BColumn C
    Number of dependents and similar persons
    0 persons1 person2 persons3 persons4 persons5 persons6 persons7 persons
    At leastLess thanTax amountTax amountTax amount
    yenyenyenyenyenyenyenyenyenyenyenyen
    Less than 3,500 yenLess than 3,700 yen00000000An amount equal to 3% of the amount of salary or other wage for the day after deduction of social insurance premiums and similar0
    3,5003,7003,6003,800500000001201300
    3,6003,8003,7003,9001000000001300
    3,7003,9003,8004,0001500000001301400
    3,8004,0003,9004,1002000000001301400
    3,9004,1004,0004,2002500000001401500
    4,0004,2004,1004,3003000000001401500
    4,1004,3004,2004,4003500000001501700
    4,2004,4004,3004,5004000000001601800
    4,3004,5004,4004,6004500000001702000
    4,4004,6004,5004,7005000000001902100
    4,5004,7004,6004,80055500000002002300
    4,6004,8004,7004,900601050000002202400
    4,7004,9004,8005,0006515100000002302600
    4,8005,0004,9005,1007020150000002502700
    4,9005,1005,0005,2007525200000002602800
    5,0005,2005,1005,3008030250000002803000
    5,1005,3005,2005,4008535300000002903100
    5,2005,4005,3005,5009040350000003003300
    5,3005,5005,4005,60095400000003203400
    5,4005,6005,5005,700100450000003303600
    5,5005,7005,6005,800100105500000003503700
    5,6005,8005,7005,900105550000003603900
    5,7005,9005,8006,00011055605000003804000
    5,8006,0005,9006,10011560510000003904200
    5,9006,1006,0006,2001156510000004104400
    6,0006,2006,1006,300120657015000004204700
    6,1006,3006,2006,400125701520000004605100
    6,2006,4006,3006,5001251307520000004905400
    6,3006,5006,4006,600130758025000005305800
    6,4006,6006,5006,7001358030000005606100
    6,5006,7006,6006,800135140853035000006006500
    6,6006,8006,7006,9001409035000006306800
    6,7006,9006,8007,000145909540000006707200
    6,8007,0006,9007,100150954045000007007500
    6,9007,1007,0007,20015010045000007307800
    7,0007,2007,1007,30015510010550000007608000
    7,1007,3007,2007,4001601055055000007908300
    7,2007,4007,3007,50016016511055500008208600
    7,3007,5007,4007,6001651101156051000008409000
    7,4007,6007,5007,700170115651000008809300
    7,5007,7007,6007,80017017512065701500009109600
    7,6007,8007,7007,90017512570152000009401,0000
    7,7007,9007,8008,000180125130752000009701,0300
    7,8008,0007,9008,10018513075802500001,0101,0600
    7,9008,1008,0008,200185135803000001,0401,1000

    (ii)

    Amount of salary or other wage for the day after deduction of social insurance premiums and similarColumn AColumn BColumn C
    Number of dependents and similar persons
    0 persons1 person2 persons3 persons4 persons5 persons6 persons7 persons
    At leastLess thanTax amountTax amountTax amount
    yenyenyenyenyenyenyenyenyenyenyenyen
    8,0008,2008,1008,30019013514085303500001,0701,1300
    8,1008,3008,2008,40019514085903500001,1101,1600
    8,2008,4008,3008,500195200145904000001,1401,1900
    8,3008,5008,4008,60020014515095404500001,1701,2300
    8,4008,6008,5008,7002051501004500001,2101,2600
    8,5008,7008,6008,8002052101551001055000001,2401,2900
    8,6008,8008,7008,900210160105505500001,2701,3300
    8,7008,9008,8009,0002151601651105550001,3001,3600
    8,8009,0008,9009,100220165110115605100001,3401,3900
    8,9009,1009,0009,20022017011565100001,3701,4300
    9,0009,2009,1009,3002251701751206570150001,4001,4600
    9,1009,3009,2009,4002301751201257015200001,4401,4900
    9,2009,4009,3009,50023023518012575200001,4701,5200
    9,3009,5009,4009,6002351801851307580250001,5001,5600
    9,4009,6009,5009,7002401851358025300001,5401,6000
    9,5009,7009,6009,80024024519013514085300001,5701,6400
    9,6009,8009,7009,9002451951408590350001,6101,6700
    9,7009,9009,80010,00025019520014590400001,6501,7100
    9,80010,0009,90010,1002552001451509540450001,6901,7501
    9,90010,10010,00010,200255260205150155100450001,7201,79054
    10,00010,20010,10010,300260205210155100105500001,7601,8108
    10,10010,30010,20010,400265210215160105110550001,7901,8401211
    10,20010,40010,30010,50027021516016511055605001,8101,87015
    10,30010,50010,40010,600275280220165170115606510001,8401,8901918
    10,40010,60010,50010,700280285225170175115120651015001,8701,92022
    10,50010,70010,60010,800290295225230175120125701520001,8901,9502625
    10,60010,80010,70010,9002953002302351801251307520001,9201,99029
    10,70010,90010,80011,000305310235180185130758025001,9602,0203332
    10,80011,00010,90011,100315320240185190135808530001,9902,05036
    10,90011,10011,00011,200320325245190195135140853035002,0202,0904039
    11,00011,20011,10011,300330335245250195140145903540002,0602,12043
    11,10011,30011,20011,4003353402502552001451509540002,0902,1504746
    11,20011,40011,30011,5003453502552002051509510045002,1202,19050
    11,30011,50011,40011,60035536026020521015510010550002,1602,2205453
    11,40011,60011,50011,7003603652652102151551601055055002,1902,25057
    11,50011,70011,60011,8003703752652702151601651105560502,2202,2906160
    11,60011,80011,70011,9003753802702752201651701156051002,2602,32064
    11,70011,90011,80012,00038539028028522022517011512065101502,2902,3606867
    11,80012,00011,90012,100395400285290225230175120125701502,3202,39071
    11,90012,10012,00012,20040040529530023023517518012570752002,3602,4207574
    12,00012,20012,10012,30041041530531023518018513075802502,3902,46078
    12,10012,30012,20012,40041542031031524018519013580253002,4202,4908281
    12,20012,40012,30012,50042543032032524024519013514085303502,4602,52085
    12,30012,50012,40012,600435440325330245250195140145903502,4902,5508988
    12,40012,60012,50012,70044044533534025025519520014590954002,5202,58092
    12,50012,70012,60012,800450455345350255200205150951004502,5502,6109695
    12,60012,80012,70012,900455460350355260205210155100455002,5802,64099
    12,70012,90012,80013,000465470360365260265210155160105505502,6102,680103102
    12,80013,00012,90013,10047548036537026527021516016511055052,6402,740106
    12,90013,10013,00013,200480485375380270275215220165110115605102,6902,790110109

    (iii)

    Amount of salary or other wage for the day after deduction of social insurance premiums and similarColumn AColumn BColumn C
    Number of dependents and similar persons
    0 persons1 person2 persons3 persons4 persons5 persons6 persons7 persons
    At leastLess thanTax amountTax amountTax amount
    yenyenyenyenyenyenyenyenyenyenyenyen
    13,00013,20013,10013,3004904953853902802852202251701151206510152,7502,850113
    13,10013,30013,20013,4004955003903952852902252301751206570152,8102,900117116
    13,20013,40013,30013,5005055104004052953002301751801257075202,8602,960120
    13,30013,50013,40013,6005155204054103003052351801851307520252,9203,010124123
    13,40013,60013,50013,7005205254154203103152352401851301358025302,9703,070127
    13,50013,70013,60013,8005305354254303203252402451901351408530353,0303,120131
    13,60013,80013,70013,9005355404304353253302452501951408590353,0803,180134135
    13,70013,90013,80014,0005455504404453353402501952001459095403,1403,240138139
    13,80014,00013,90014,1005555604454503403452552002051509540453,1903,290142143
    13,90014,10014,00014,20056056545546035035525526020515015510045503,2503,350146147
    14,00014,20014,10014,30057057546547036036526026521015516010550553,3103,400150151
    14,10014,30014,20014,400575580470475365370265270215160105110553,3603,460154155
    14,20014,40014,30014,500585590480485375380270275215220165110115603,4203,510158159
    14,30014,50014,40014,60059560048549038038527528022022517011560653,4703,570162163
    14,40014,60014,50014,70060060549550039039528529022517017512065703,5303,620166167
    14,50014,70014,60014,80061061550551040040529029523017518012570753,5803,680170171
    14,60014,80014,70014,900615620510515405410300305235180125130753,6403,730174175
    14,70014,90014,80015,000625630520525415420310315235240185130135803,6903,790178179
    14,80015,00014,90015,10063564052553042042531532024024519013580853,7503,850182183
    14,90015,10015,00015,20064064553554043043532533024519019514085903,8003,900186187
    15,00015,20015,10015,30065566054555044044533033525019520014590953,8603,960190191
    15,10015,30015,20015,400670680550555445450340345255200145150953,9204,010194195
    15,20015,40015,30015,5006856955605654554603503552552602051501551003,9704,070198199
    15,30015,50015,40015,6007007105655704604653553602602652101551001054,0304,120202203
    15,40015,60015,50015,7007157255755804704753653702652102151601051104,0804,180206207
    15,50015,70015,60015,8007357405855904804853703752702152201651101154,1404,230210211
    15,60015,80015,70015,9007507605905954854903803852752802201651701154,1904,290214215
    15,70015,90015,80016,0007657756006054955003903952852902251701751204,2504,340218219
    15,80016,00015,90016,1007807906056105005053954002902952301751201254,3004,390222223
    15,90016,10016,00016,2007958056156205105154054103003052302351801251304,3504,450226227
    16,00016,20016,10016,3008158206256305205254104153053102352401851301354,4104,500230231
    16,10016,30016,20016,4008308406306355255304204253153202401851901354,4604,550234235
    16,20016,40016,30016,5008458556406455355404304353253302451901951404,5104,600238239
    16,30016,50016,40016,6008608706506605405454354403303352501951401454,5604,660242243
    16,40016,60016,50016,7008758856656755505554454503403452502552001451504,6204,710246247
    16,50016,70016,60016,8008959006806905605654504553453502552602051501554,6704,760250251
    16,60016,80016,70016,9009109206957055655704604653553602602052101554,7204,810254255
    16,70016,90016,80017,0009259357157255755804704753653702652102151604,7704,870258259
    16,80017,00016,90017,1009409507307405805854754803703752702151601654,8304,920262263
    16,90017,10017,00017,2009559657457555905954854903803852752802201651704,8804,970266267
    17,00017,20017,10017,3009759807607706006054904953853902802852251701754,9305,020270271
    17,10017,30017,20017,4009901,0007757856056105005053954002902952252301754,9805,080274275
    17,20017,40017,30017,5001,0051,0157958056156205105154054102953002302351805,0405,130278279
    17,30017,50017,40017,6001,0201,0308108206206255155204104153053102351801855,0905,180282283
    17,40017,60017,50017,7001,0351,0458258356306355255304204253153202401851905,1405,230286287
    17,50017,70017,60017,8001,0551,0608408506406455305354254303203252451901955,1905,280290291
    17,60017,80017,70017,9001,0701,0808558656456555405454354403303352452501955,2505,330294295
    17,70017,90017,80018,0001,0851,0958758856606705505554454503353402502552005,2905,380298299
    17,80018,00017,90018,1001,1001,1108909006806905555604504553453502552002055,3405,430302303
    17,90018,10018,00018,2001,1151,1259059156957055655704604653553602602052105,3905,470306307

    (iv)

    Amount of salary or other wage for the day after deduction of social insurance premiums and similarColumn AColumn BColumn C
    Number of dependents and similar persons
    0 persons1 person2 persons3 persons4 persons5 persons6 persons7 persons
    At leastLess thanTax amountTax amountTax amount
    yenyenyenyenyenyenyenyenyenyenyenyen
    18,00018,20018,10018,3001,1351,1409209307107205705754654703603652652102155,4405,520310311
    18,10018,30018,20018,4001,1501,1609359507257355805854754803703752652702155,4905,570314315
    18,20018,40018,30018,5001,1651,1759559657407555905954854903753852702802205,5305,620318319
    18,30018,50018,40018,6001,1801,1959709857607705956054905003853902802852202255,5805,670322323
    18,40018,60018,50018,7001,2001,2159901,0007757906056105005053954002902952252305,6305,710326327
    18,50018,70018,60018,8001,2151,2301,0051,0207958106156205105154054103003052302355,6805,760330331
    18,60018,80018,70018,9001,2351,2501,0251,0408158256256305205254104203053152352405,7305,810334335
    18,70018,90018,80019,0001,2551,2651,0401,0558308456306405255354204303153252402455,7705,860338339
    18,80019,00018,90019,1001,2701,2851,0601,0758508606406505355454304353253302452505,8205,910342343
    18,90019,10019,00019,2001,2901,3051,0801,0908658806556705455504404453353402502555,8705,950346347
    19,00019,20019,10019,3001,3051,3201,0951,1108859006756855555604504553453502555,9206,000350351
    19,10019,30019,20019,4001,3251,3401,1151,1309059156907055655704554653503602605,9706,050354355
    19,20019,40019,30019,5001,3451,3551,1301,1459209357107255705804654753603702656,0106,100358359
    19,30019,50019,40019,6001,3601,3751,1501,1659409507257405805904754803703752652706,0606,150362363
    19,40019,60019,50019,7001,3801,3951,1701,1809559707457605905954854903803852752806,1106,190366367
    19,50019,70019,60019,8001,3951,4101,1851,2009759907657756006054955003903952802906,1606,240371372
    19,60019,80019,70019,9001,4151,4301,2051,2209951,0057807956106155005103954052903006,2106,290379380
    19,70019,90019,80020,0001,4351,4451,2201,2351,0101,0258008156156255105204054153003056,2506,340387388
    19,80020,00019,90020,1001,4501,4651,2401,2551,0301,0408158306256355205254154203103156,3006,390395396
    19,90020,10020,00020,2001,4701,4851,2601,2701,0451,0608358506356405305354254303203256,3506,430403404
    20,00020,20020,10020,3001,4851,5001,2751,2901,0651,0808558656456555405454354403253356,4006,480411412
    20,10020,30020,20020,4001,5051,5201,2951,3101,0851,0958708856606755455554404503353456,4506,530419420
    20,20020,40020,30020,5001,5251,5351,3101,3251,1001,1158909056806905555654504603453506,4906,580427428
    20,30020,50020,40020,6001,5401,5551,3301,3451,1201,1309059206957105655704604653553606,5406,630435436
    20,40020,60020,50020,7001,5601,5751,3501,3601,1351,1509259407157305755804704753653706,5906,670443444
    20,50020,70020,60020,8001,5751,5901,3651,3801,1551,1709459557307455855904804853703806,6406,720451452
    20,60020,80020,70020,9001,5951,6101,3851,4001,1751,1859609757507655906004854953803906,6906,770459460
    20,70020,90020,80021,0001,6151,6251,4001,4151,1901,2059809957707806006104955053903956,7306,820467468
    20,80021,00020,90021,1001,6301,6451,4201,4351,2101,2209951,0107858006106155055104004056,7806,870475476
    20,90021,10021,00021,2001,6501,6651,4401,4501,2251,2401,0151,0308058206206255155204104156,8306,910483484
    21,00021,20021,10021,3001,6651,6801,4551,4701,2451,2601,0351,0458208356306355255304154256,8806,960491492
    21,10021,30021,20021,4001,6851,7001,4751,4901,2651,2751,0501,0658408556356455305404254356,9307,010499500
    21,20021,40021,30021,5001,7051,7151,4901,5051,2801,2951,0701,0858608706456605405504354406,9707,060507508
    21,30021,50021,40021,6001,7201,7351,5101,5251,3001,3101,0851,1008758906656805505554454507,0207,100515516
    21,40021,60021,50021,7001,7401,7551,5301,5401,3151,3301,1051,1208959106856955605654554607,0607,130523524
    21,50021,70021,60021,8001,7551,7701,5451,5601,3351,3501,1251,1359109257007155705754604707,1007,160531532
    21,60021,80021,70021,9001,7751,7901,5651,5801,3551,3651,1401,1559309457207355755854704807,1307,190539540
    21,70021,90021,80022,0001,7951,8051,5801,5951,3701,3851,1601,1759509607357505855954804857,1607,230547548
    21,80022,00021,90022,1001,8101,8251,6001,6151,3901,4001,1751,1909659807557705956004904957,1907,260555556
    21,90022,10022,00022,2001,8301,8451,6201,6301,4051,4201,1951,2109851,0007757856056105005057,2307,290563564
    22,00022,20022,10022,3001,8451,8601,6351,6501,4251,4401,2151,2251,0001,0157908056156205055157,2607,330571572
    22,10022,30022,20022,4001,8651,8801,6551,6701,4451,4551,2301,2451,0201,0358108256206305155257,2907,360579580
    22,20022,40022,30022,5001,8851,8951,6701,6851,4601,4751,2501,2651,0401,0508258406306405255307,3307,390587588
    22,30022,50022,40022,6001,9001,9151,6901,7051,4801,4901,2651,2801,0551,0708458606406505355407,3607,430595596
    22,40022,60022,50022,7001,9201,9351,7101,7201,4951,5101,2851,3001,0751,0908658756506655455507,3907,460603604
    22,50022,70022,60022,8001,9351,9501,7251,7401,5151,5301,3051,3151,0901,1058808956706855505607,4307,490611612
    22,60022,80022,70022,9001,9551,9701,7451,7601,5351,5451,3201,3351,1101,1259009156907005605707,4607,520619620
    22,70022,90022,80023,0001,9751,9851,7601,7751,5501,5651,3401,3551,1301,1409159307057205705757,4907,570627628
    22,80023,00022,90023,1001,9902,0051,7801,7951,5701,5801,3551,3701,1451,1609359507257405805857,5207,620635636
    22,90023,10023,00023,2002,0102,0251,8001,8101,5851,6001,3751,3901,1651,1809559657407555905957,5707,670643644

    (v)

    Amount of salary or other wage for the day after deduction of social insurance premiums and similarColumn AColumn BColumn C
    Number of dependents and similar persons
    0 persons1 person2 persons3 persons4 persons5 persons6 persons7 persons
    At leastLess thanTax amountTax amountTax amount
    yenyenyenyenyenyenyenyenyenyenyenyen
    23,00023,20023,10023,3002,0252,0401,8151,8301,6051,6201,3951,4051,1801,1959709857607755956057,6207,720651652
    23,10023,30023,20023,4002,0452,0601,8351,8501,6251,6351,4101,4251,2001,2159901,0057807906056157,6707,770659660
    23,20023,40023,30023,5002,0652,0751,8501,8651,6401,6551,4301,4451,2201,2301,0051,0207958106156207,7207,820667668
    23,30023,50023,40023,6002,0802,0951,8701,8851,6601,6701,4451,4601,2351,2501,0251,0408158306256307,7807,870675676
    23,40023,60023,50023,7002,1002,1151,8901,9001,6751,6901,4651,4801,2551,2701,0451,0608308456356407,8307,920683684
    23,50023,70023,60023,8002,1152,1351,9051,9201,6951,7101,4851,5001,2701,2901,0601,0808508656406557,8807,970691692
    23,60023,80023,70023,9002,1352,1551,9251,9401,7151,7301,5001,5201,2901,3101,0801,1008708856556757,9308,020699700
    23,70023,90023,80024,0002,1552,1751,9451,9601,7351,7501,5201,5401,3101,3301,1001,1208909056756957,9808,070707708
    23,80023,9002,1751,9651,7551,5401,3301,1209106958,030715
    24,000 yen2,1851,9701,7601,5501,3401,1309157058,120716
    23,90024,0002,1951,9851,7751,5601,3501,1409307158,080723
    Amount exceeding 24,000 yen but less than 26,500 yenThe tax amount for 24,000 yen, plus an amount equal to 20% of the portion of the amount of salary or other wage for the day after deduction of social insurance premiums and similar that exceeds 24,000 yen8,120 yen, plus an amount equal to 40% of the portion of the amount of salary or other wage for the day after deduction of social insurance premiums and similar that exceeds 24,000 yen716 yen, plus an amount equal to 10% of the portion of the amount of salary or other wage for the day after deduction of social insurance premiums and similar that exceeds 24,000 yen
    24,000 yen2,2051,9951,7851,5701,3601,1509407258,130731
    Amount exceeding 24,000 yen but less than 26,500 yenThe tax amount for 24,000 yen, plus an amount equal to 20% of the portion of the amount of salary or other wage for the day after deduction of social insurance premiums and similar that exceeds 24,000 yen8,130 yen, plus an amount equal to 40% of the portion of the amount of salary or other wage for the day after deduction of social insurance premiums and similar that exceeds 24,000 yen731 yen, plus an amount equal to 10% of the portion of the amount of salary or other wage for the day after deduction of social insurance premiums and similar that exceeds 24,000 yen
    yenyenyenyenyenyenyenyenyen
    26,500 yen2,7052,6852,4952,4702,2852,2602,0702,0501,8601,8401,6501,6301,4401,4151,2251,205981966
    Amount exceeding 26,500 yen but less than 32,500 yenThe tax amount for 26,500 yen, plus an amount equal to 23% of the portion of the amount of salary or other wage for the day after deduction of social insurance premiums and similar that exceeds 26,500 yen981966 yen, plus an amount equal to 20% of the portion of the amount of salary or other wage for the day after deduction of social insurance premiums and similar that exceeds 26,500 yen
    yenyenyenyenyenyenyenyenyen
    32,500 yen4,0854,0653,8753,8503,6653,6403,4503,4303,2403,2203,0303,0102,8202,7952,6052,5852,1812,166
    Amount exceeding 32,500 yen but less than 57,50058,000 yenThe tax amount for 32,500 yen, plus an amount equal to 33% of the portion of the amount of salary or other wage for the day after deduction of social insurance premiums and similar that exceeds 32,500 yen2,181166 yen, plus an amount equal to 25% of the portion of the amount of salary or other wage for the day after deduction of social insurance premiums and similar that exceeds 32,500 yen

    (vi)

    Amount of salary or other wage for the day after deduction of social insurance premiums and similarColumn AColumn BColumn C
    Number of dependents and similar persons
    0 persons1 person2 persons3 persons4 persons5 persons6 persons7 persons
    At leastLess thanTax amountTax amountTax amount
    yenyenyenyenyenyenyenyenyenyen
    57,500 yen58,000 yen12,33512,48012,12512,26511,91512,05511,70011,84511,49011,63511,28011,42511,07011,21010,85511,00021,53021,7208,4318,541
    Amount exceeding 57,50058,000 yen but less than 71,000 yenThe tax amount for 57,50058,000 yen, plus an amount equal to 40% of the portion of the amount of salary or other wage for the day after deduction of social insurance premiums and similar that exceeds 57,50058,000 yen21,530720 yen, plus an amount equal to 45% of the portion of the amount of salary or other wage for the day after deduction of social insurance premiums and similar that exceeds 57,50058,000 yen8,431541 yen, plus an amount equal to 33% of the portion of the amount of salary or other wage for the day after deduction of social insurance premiums and similar that exceeds 57,50058,000 yen
    yenyenyenyenyenyenyenyen
    71,000 yen17,85017,83517,64017,62017,43017,41017,21517,20017,00516,99016,79516,78016,58516,56516,37016,355
    Amount exceeding 71,000 yen but less than 72,500 yenThe tax amount for 71,000 yen, plus an amount equal to 40% of the portion of the amount of salary or other wage for the day after deduction of social insurance premiums and similar that exceeds 71,000 yen
    yenyenyenyenyenyenyenyen
    72,500 yen18,63018,61518,42018,40018,21018,19017,99517,98017,78517,77017,57517,56017,36517,34517,15017,135
    Amount exceeding 72,500 yen but less than 73,500 yenThe tax amount for 72,500 yen, plus an amount equal to 40% of the portion of the amount of salary or other wage for the day after deduction of social insurance premiums and similar that exceeds 72,500 yen
    yenyenyenyenyenyenyenyen
    73,500 yen19,21019,19519,00018,98018,79018,77018,57518,56018,36518,35018,15518,14017,94517,92517,73017,71521,530 yen, plus an amount equal to 45% of the portion of the amount of salary or other wage for the day after deduction of social insurance premiums and similar that exceeds 57,500 yen8,431 yen, plus an amount equal to 33% of the portion of the amount of salary or other wage for the day after deduction of social insurance premiums and similar that exceeds 57,500 yen
    Amount exceeding 73,500 yen but less than 75,000 yenThe tax amount for 73,500 yen, plus an amount equal to 40% of the portion of the amount of salary or other wage for the day after deduction of social insurance premiums and similar that exceeds 73,500 yen21,530 yen, plus an amount equal to 45% of the portion of the amount of salary or other wage for the day after deduction of social insurance premiums and similar that exceeds 57,500 yen8,431 yen, plus an amount equal to 33% of the portion of the amount of salary or other wage for the day after deduction of social insurance premiums and similar that exceeds 57,500 yen
    yenyenyenyenyenyenyenyen
    75,000 yen19,99019,97519,78019,76019,57019,55019,35519,34019,14519,13018,93518,92018,72518,70518,51018,495
    Amount exceeding 75,000 yen but less than 116,500 yenThe tax amount for 75,000 yen, plus an amount equal to 40% of the portion of the amount of salary or other wage for the day after deduction of social insurance premiums and similar that exceeds 75,000 yen

    (vii)

    Amount of salary or other wage for the day after deduction of social insurance premiums and similarColumn AColumn BColumn C
    Number of dependents and similar persons
    0 persons1 person2 persons3 persons4 persons5 persons6 persons7 persons
    At leastLess thanTax amountTax amountTax amount
    yenyenyenyenyenyenyenyenyen
    116,500 yen36,59036,57536,38036,36036,17036,15035,95535,94035,74535,73035,53535,52035,32535,30535,11035,09527,90127,846
    Amount exceeding 116,500 yenThe tax amount for 116,500 yen, plus an amount equal to 45% of the portion of the amount of salary or other wage for the day after deduction of social insurance premiums and similar that exceeds 116,500 yen27,901846 yen, plus an amount equal to 40% of the portion of the amount of salary or other wage for the day after deduction of social insurance premiums and similar that exceeds 116,500 yen
    If the number of dependents and similar persons exceeds 7, the tax amount for 7 dependents and similar persons, less 50 yen for each person in excess of 7If a return for deduction for Dependents, etc. regarding secondary salaries has been submitted, the tax amount found from the columns above, less 50 yen for each dependent or similar person, according to the number of dependents and similar persons stated in that declaration―

    (Note) The terms used in this table have the meanings prescribed below: (i) "dependents and similar persons" means spouses for withholding deduction and relatives for withholding deduction; (ii) "social insurance premiums and similar" means social insurance premiums as prescribed in Article 74, paragraph (2) (Social Insurance Premium Deduction) and small enterprise-based mutual aid premiums and similar payments as prescribed in Article 75, paragraph (2) (Deduction for Small Enterprise-based Mutual Aid Premiums and Similar Payments).

    (Remarks) The tax amount is found as follows: (i) For a Resident who has submitted a salary income earner's return for deduction for Dependents, etc.: (1) First, find the amount remaining after deducting, from the amount of the Resident's salary or other wage for the day, the amount of social insurance premiums and similar deducted from that salary or other wage. (2) If the number of dependents and similar persons declared in that declaration (excluding a spouse for withholding deduction who is deemed not to be stated in that declaration pursuant to the provisions of Article 186-2 (Application of the Deduction for a Spouse for Withholding Deduction) and a relative for withholding deduction who is deemed not to be stated in that declaration pursuant to the provisions of Article 186-3 (Application of the Deduction for a Relative for Withholding Deduction), and, where a dependent or similar person is a relative residing outside Japan as prescribed in Article 194, paragraph (5) (Salary Income Earner's Return for Deduction for Dependents, Etc.) (referred to as a "relative residing outside Japan" in (4)), limited to a dependent or similar person for whom the documents prescribed in that paragraph have been submitted or presented; the same applies hereinafter in this (i)) is 7 or fewer, find the applicable row of the "Amount of salary or other wage for the day after deduction of social insurance premiums and similar" column according to the amount found under (1); the amount stated where that row intersects the applicable column of column A found according to the number of dependents and similar persons so declared is the tax amount sought. (3) If the number of dependents and similar persons declared in that declaration exceeds 7, the amount obtained by deducting 50 yen for each person in excess of 7 from the tax amount found under (2) according to the amount found under (1), treating the number of dependents and similar persons as 7, is the tax amount sought. (4) In the cases referred to in (2) and (3), if that declaration states that the Resident is a Person with a Disability, a widow, a single parent, or a working student (if the working student is a person set forth in Article 2, paragraph (1), item (xxxii), (b) or (c) (Definitions), where, in addition to that declaration stating that the Resident is a working student, the documents prescribed in Article 194, paragraph (4) have been submitted or presented), the number obtained by adding one person to the number of dependents and similar persons for each of these categories that applies, and, if that declaration states that there is, among the Resident's spouse in the same household or dependents, a Person with a Disability or a cohabiting Person with a Particular Disability as prescribed in Article 85, paragraph (2) (Timing for Determining Dependents and Similar Matters) (if the Person with a Disability or the cohabiting Person with a Particular Disability is a relative residing outside Japan, limited to a Person with a Disability or a cohabiting Person with a Particular Disability for whom the documents prescribed in Article 194, paragraph (5) have been submitted or presented), the number obtained by adding one person to the number of dependents and similar persons for each such person, is, respectively, the number of dependents and similar persons for the purposes of (2) and (3). (ii) For a Resident who has not submitted a salary income earner's return for deduction for Dependents, etc. (including a Resident who has submitted a return for deduction for Dependents, etc. regarding secondary salaries): (1) Except in the case falling under (2), deduct, from the amount of the Resident's salary or other wage for the day, the amount of social insurance premiums and similar deducted from that salary or other wage, and find the applicable row of the "Amount of salary or other wage for the day after deduction of social insurance premiums and similar" column according to the amount after that deduction; the amount stated where that row intersects column B (if a return for deduction for Dependents, etc. regarding secondary salaries has been submitted, the amount obtained by deducting 50 yen for each dependent or similar person declared, according to the number of dependents and similar persons declared in that declaration (excluding a spouse for withholding deduction who is deemed not to be stated in that declaration pursuant to the provisions of Article 186-2 and a relative for withholding deduction who is deemed not to be stated in that declaration pursuant to the provisions of Article 186-3, and, where a dependent or similar person is a person stated as prescribed in Article 195, paragraph (5) (Return for Deduction for Dependents, Etc. Regarding Secondary Salaries), limited to a dependent or similar person for whom the documents prescribed in that paragraph have been submitted or presented)) is the tax amount sought. (2) If the salary or other wage is salary or other wage set forth in Article 185, paragraph (1), item (iii) (Amount of Tax to Be Collected on Salary or Other Wages Other Than Bonuses), deduct, from the amount of the Resident's salary or other wage for the day, the amount of social insurance premiums and similar deducted from that salary or other wage, and find the applicable row of the "Amount of salary or other wage for the day after deduction of social insurance premiums and similar" column according to the amount after that deduction; the amount stated where that row intersects column C is the tax amount sought.

別表第四

改正後の条文の中で読む
  • 改正別表第四
    賞与の金額に乗ずべき率甲乙
    扶養親族等の数
    ０人１人２人３人４人５人６人７人以上
    前月の社会保険料等控除後の給与等の金額前月の社会保険料等控除後の給与等の金額
    以上未満以上未満以上未満以上未満以上未満以上未満以上未満以上未満以上未満
    ％千円千円千円千円千円千円千円千円千円千円千円千円千円千円千円千円千円千円
    ０８２千円未満８７千円未満１０７千円未満１１２千円未満１４３千円未満１４７千円未満１８１千円未満１８５千円未満２１８千円未満２２２千円未満２５１千円未満２５５千円未満２８４千円未満２８７千円未満３１７千円未満３２０千円未満
    ２８２８７９４１００１０７１１２２５０２５３１４３１４７２７６２７９１８１１８５３００２１８２２２３００２５１２５５３０４３０８２８４２８７３４３３４７３１７３２０３８３３８７
    ４９４１００２６０２６３２５０２５３２８９２９２２７６２７９３２１３２５３００３５４３５７３００３８７３９０３０４３０８４１２４１５３４３３４７４３８４４０３８３３８７４６３４６６
    ６２６０２６３３０９３１３２８９２９２３４６３４９３２１３２５３７７３８０３５４３５７４０５４０８３８７３９０４３１４３４４１２４１５４５７４６０４３８４４０４８３４８６４６３４６６５０８５１０
    ８３０９３１３３４２３４６３４６３４９３７３３７６３７７３８０４００４０２４０５４０８４２４４２７４３１４３４４５２４５５４５７４６０４７９４８２４８３４８６５０５５０８５０８５１０５２９５３２
    １０３４２３４６３７２３７５３７３３７６４０１４０４４００４０２４２６４２９４２４４２７４５２４５４４５２４５５４７７４８０４７９４８２５０３５０５５０５５０８５２７５３０５２９５３２５５２５５５２２４千円未満
    １２３７２３７５４０２４０５４０１４０４４３０４３２４２６４２９４５７４６０４５２４５４４８４４８７４７７４８０５０９５１１５０３５０５５３１５３３５２７５３０５５３５５５５５２５５５５７８５８０
    １４４０２４０５４３３４３６４３０４３２４６３４６６４５７４６０４９２４９５４８４４８７５１７５１９５０９５１１５４０５４２５３１５３３５６４５６７５５３５５５５８９５９２５７８５８０６１４６１７
    １６４３３４３６５２０４６３４６６５２０４９２４９５５２５５２８５１７５１９５５０５５３５４０５４２５７７５８０５６４５６７６０４６０７５８９５９２６３０６３３６１４６１７６５７６６０
    １８５２０６０５６０７５２０６２１６２２５２５５２８６３６６３７５５０５５３６５１６５３５７７５８０６６６６６８６０４６０７６８１６８３６３０６３３６９７６９８６５７６６０７０８７１０
    ２０６０５６０７６８４６８６６２１６２２７０５７０７６３６６３７７２８７３０６５１６５３７５１７５３６６６６６８７７４７７７６８１６８３７９８８００６９７６９８８２１８２４７０８７１０８４５８４７２２４２９５２９６
    ２２６８４６８６７１５７１７７０５７０７７３９７４２７２８７３０７６４７６６７５１７５３７８８７９１７７４７７７８１３８１６７９８８００８３８８４０８２１８２４８６２８６５８４５８４７８８７８８９
    ２４７１５７１７７５２７５５７３９７４２７７８７８１７６４７６６８０４８０７７８８７９１８３０８３２８１３８１６８５６８５８８３８８４０８８１８８４８６２８６５９０７９１０８８７８８９９３３９３６
    ２６７５２７５５７９５７９７７７８７８１８２１８２４８０４８０７８４８８５１８３０８３２８７６８７８８５６８５８９０３９０６８８１８８４９３０９３３９０７９１０９５７９６０９３３９３６９８５９８８
    ２８７９５７９７８５４８５７８２１８２４８８２８８５８４８８５１９１０９１３８７６８７８９３８９４１９０３９０６９６６９６９９３０９３３９９４９９７９５７９６０１，０２２１，０２５９８５９８８１，０５１１，０５４
    ３０８５４８５７９２２９２５８８２８８５９５２９５６９１０９１３９８３９８６９３８９４１１，０１３１，０１６９６６９６９１，０４４１，０４７９９４９９７１，０７４１，０７７１，０２２１，０２５１，１０４１，１０８１，０５１１，０５４１，１３５１，１３８２９５２９６５２７５２８
    ３２９２２９２５１，３１８１，３２１９５２９５６１，３４２１，３４５９８３９８６１，３６７１，３６９１，０１３１，０１６１，３９１１，３９４１，０４４１，０４７１，４１６１，４１８１，０７４１，０７７１，４４０１，４４３１，１０４１，１０８１，４６４１，４６７１，１３５１，１３８１，４８９１，４９１
    ３５１，３１８１，３２１１，５２１１，３４２１，３４５１，５２６１，３６７１，３６９１，５２６１，３９１１，３９４１，５３８１，４１６１，４１８１，５５５１，４４０１，４４３１，５５５１，４６４１，４６７１，５５５１，４８９１，４９１１，５８３
    ３８１，５２１２，６２１１，５２６２，６４５１，５２６２，６６９１，５３８２，６９３１，５５５２，７１６１，５５５２，７４０１，５５５２，７６４１，５８３２，７８８５２７５２８１，１１８
    ４１２，６２１３，４９５２，６４５３，５２７２，６６９３，５５９２，６９３３，５９０２，７１６３，６２２２，７４０３，６５４２，７６４３，６８５２，７８８３，７１７
    ４５３，４９５千円以上３，５２７千円以上３，５５９千円以上３，５９０千円以上３，６２２千円以上３，６５４千円以上３，６８５千円以上３，７１７千円以上１，１１８千円以上

    （注）　この表における用語については、次に定めるところによる。 （一）　「扶養親族等」とは、源泉控除対象配偶者及び源泉控除対象親族をいう。 （二）　「社会保険料等」とは、第七十四条第二項（社会保険料控除）に規定する社会保険料及び第七十五条第二項（小規模企業共済等掛金控除）に規定する小規模企業共済等掛金をいう。

    （備考） 賞与の金額に乗ずべき率の求め方は、次のとおりである。 （一）　給与所得者の扶養控除等申告書の提出があつた居住者については、（四）に該当する場合を除き、 （１）　まず、その居住者の前月中の給与等（賞与を除く。以下この表において同じ。）の金額から、その給与等の金額から控除される社会保険料等の金額（以下この表において「前月中の社会保険料等の金額」という。）を控除した金額を求める。 （２）　次に、当該申告書により申告された扶養親族等（第百八十六条の二（源泉控除対象配偶者に係る控除の適用）の規定により当該申告書に記載がされていないものとされる源泉控除対象配偶者及び第百八十六条の三（源泉控除対象親族に係る控除の適用）の規定により当該申告書に記載がされていないものとされる源泉控除対象親族を除くものとし、当該扶養親族等が第百九十四条第五項（給与所得者の扶養控除等申告書）に規定する国外居住親族（（二）において「国外居住親族」という。）である場合には同項に規定する書類の提出又は提示がされた扶養親族等に限る。（二）において同じ。）の数と（１）により求めた金額とに応じて甲欄の「前月の社会保険料等控除後の給与等の金額」欄の該当する行を求める。 （３）　（２）により求めた行と「賞与の金額に乗ずべき率」欄との交わるところに記載されている率が、その求める率である。 （二）　（一）の場合において、給与所得者の扶養控除等申告書にその居住者が障害者、寡婦、ひとり親又は勤労学生に該当する旨の記載があるとき（当該勤労学生が第二条第一項第三十二号ロ又はハ（定義）に掲げる者に該当するときは、当該申告書に勤労学生に該当する旨の記載があるほか、第百九十四条第四項に規定する書類の提出又は提示があつたとき）は、扶養親族等の数にこれらの一に該当するごとに１人を加算した数を、当該申告書にその居住者の同一生計配偶者又は扶養親族のうちに障害者又は第八十五条第二項（扶養親族等の判定の時期等）に規定する同居特別障害者（当該障害者又は同居特別障害者が国外居住親族である場合には、第百九十四条第五項に規定する書類の提出又は提示がされた障害者又は当該同居特別障害者に限る。）がある旨の記載があるときは、扶養親族等の数にこれらの一に該当するごとに１人を加算した数を、それぞれ扶養親族等の数とする。 （三）　給与所得者の扶養控除等申告書の提出がない居住者（従たる給与についての扶養控除等申告書の提出があつた居住者を含む。）については、（四）に該当する場合を除き、 （１）　その居住者の前月中の給与等の金額から前月中の社会保険料等の金額を控除した金額を求める。 （２）　（１）により求めた金額に応じて乙欄の「前月の社会保険料等控除後の給与等の金額」欄の該当する行を求める。 （３）　（２）により求めた行と「賞与の金額に乗ずべき率」欄との交わるところに記載されている率が、その求める率である。 （四）　前月中の給与等の金額がない場合若しくは前月中の給与等の金額が前月中の社会保険料等の金額以下である場合又はその賞与の金額（当該金額から控除される社会保険料等の金額がある場合には、その控除後の金額）が前月中の給与等の金額から前月中の社会保険料等の金額を控除した金額の１０倍に相当する金額を超える場合には、この表によらず、第百八十六条第一項第一号ロ若しくは第二号ロ又は第二項（賞与に係る徴収税額）の規定（同条第三項の規定を含む。）により税額を計算する。 （五）　（一）から（四）までの場合において、その居住者の受ける給与等の支給期が月の整数倍の期間ごとと定められているときは、その賞与の支払の直前に支払を受けた若しくは支払を受けるべき給与等の金額又はその給与等の金額から控除される社会保険料等の金額を当該倍数で除して計算した金額をもつて、それぞれ前月中の給与等の金額又は当該金額から控除される社会保険料等の金額とみなす。

    Rate to be applied to the amount of the bonusColumn AColumn B
    Number of dependents and similar persons
    0 persons1 person2 persons3 persons4 persons5 persons6 persons7 or more persons
    Amount of salary or other wage for the previous month after deduction of social insurance premiums and similarAmount of salary or other wage for the previous month after deduction of social insurance premiums and similar
    At leastLess thanAt leastLess thanAt leastLess thanAt leastLess thanAt leastLess thanAt leastLess thanAt leastLess thanAt leastLess thanAt leastLess than
    %thousand yenthousand yenthousand yenthousand yenthousand yenthousand yenthousand yenthousand yenthousand yenthousand yenthousand yenthousand yenthousand yenthousand yenthousand yenthousand yenthousand yenthousand yen
    0Less than 8287 thousand yenLess than 107112 thousand yenLess than 143147 thousand yenLess than 181185 thousand yenLess than 218222 thousand yenLess than 251255 thousand yenLess than 284287 thousand yenLess than 317320 thousand yen
    2828794100107112250253143147276279181185300218222300251255304308284287343347317320383387
    494100260263250253289292276279321325300354357300387390304308412415343347438440383387463466
    6260263309313289292346349321325377380354357405408387390431434412415457460438440483486463466508510
    8309313342346346349373376377380400402405408424427431434452455457460479482483486505508508510529532
    10342346372375373376401404400402426429424427452454452455477480479482503505505508527530529532552555Less than 224 thousand yen
    12372375402405401404430432426429457460452454484487477480509511503505531533527530553555552555578580
    14402405433436430432463466457460492495484487517519509511540542531533564567553555589592578580614617
    16433436520463466520492495525528517519550553540542577580564567604607589592630633614617657660
    18520605607520621622525528636637550553651653577580666668604607681683630633697698657660708710
    20605607684686621622705707636637728730651653751753666668774777681683798800697698821824708710845847224295296
    22684686715717705707739742728730764766751753788791774777813816798800838840821824862865845847887889
    24715717752755739742778781764766804807788791830832813816856858838840881884862865907910887889933936
    26752755795797778781821824804807848851830832876878856858903906881884930933907910957960933936985988
    287957978548578218248828858488519109138768789389419039069669699309339949979579601,0221,0259859881,0511,054
    308548579229258828859529569109139839869389411,0131,0169669691,0441,0479949971,0741,0771,0221,0251,1041,1081,0511,0541,1351,138295296527528
    329229251,3181,3219529561,3421,3459839861,3671,3691,0131,0161,3911,3941,0441,0471,4161,4181,0741,0771,4401,4431,1041,1081,4641,4671,1351,1381,4891,491
    351,3181,3211,5211,3421,3451,5261,3671,3691,5261,3911,3941,5381,4161,4181,5551,4401,4431,5551,4641,4671,5551,4891,4911,583
    381,5212,6211,5262,6451,5262,6691,5382,6931,5552,7161,5552,7401,5552,7641,5832,7885275281,118
    412,6213,4952,6453,5272,6693,5592,6933,5902,7163,6222,7403,6542,7643,6852,7883,717
    453,495 thousand yen or more3,527 thousand yen or more3,559 thousand yen or more3,590 thousand yen or more3,622 thousand yen or more3,654 thousand yen or more3,685 thousand yen or more3,717 thousand yen or more1,118 thousand yen or more

    (Note) The terms used in this table have the meanings prescribed below: (i) "dependents and similar persons" means spouses for withholding deduction and relatives for withholding deduction; (ii) "social insurance premiums and similar" means social insurance premiums as prescribed in Article 74, paragraph (2) (Social Insurance Premium Deduction) and small enterprise-based mutual aid premiums and similar payments as prescribed in Article 75, paragraph (2) (Deduction for Small Enterprise-based Mutual Aid Premiums and Similar Payments).

    (Remarks) The rate to be applied to the amount of the bonus is found as follows: (i) For a Resident who has submitted a salary income earner's return for deduction for Dependents, etc., except in the case falling under (iv): (1) First, find the amount remaining after deducting, from the amount of the Resident's salary or other wage for the previous month (excluding bonuses; the same applies hereinafter in this table), the amount of social insurance premiums and similar deducted from that salary or other wage (hereinafter referred to in this table as "social insurance premiums deducted from the previous month's pay"). (2) Next, find the applicable row of the "Amount of salary or other wage for the previous month after deduction of social insurance premiums and similar" column under Column A according to the number of dependents and similar persons declared in that declaration (excluding a spouse for withholding deduction who is deemed not to be stated in that declaration pursuant to the provisions of Article 186-2 (Application of the Deduction for a Spouse for Withholding Deduction) and a relative for withholding deduction who is deemed not to be stated in that declaration pursuant to the provisions of Article 186-3 (Application of the Deduction for a Relative for Withholding Deduction), and, where a dependent or similar person is a relative residing outside Japan as prescribed in Article 194, paragraph (5) (Salary Income Earner's Return for Deduction for Dependents, Etc.) (referred to as a "relative residing outside Japan" in (ii)), limited to a dependent or similar person for whom the documents prescribed in that paragraph have been submitted or presented; the same applies in (ii)) and the amount found under (1). (3) The rate stated where the row found under (2) intersects the "Rate to be applied to the amount of the bonus" column is the rate sought. (ii) In the case referred to in (i), if the salary income earner's return for deduction for Dependents, etc. states that the Resident is a Person with a Disability, a widow, a single parent, or a working student (if the working student is a person set forth in Article 2, paragraph (1), item (xxxii), (b) or (c) (Definitions), where, in addition to that declaration stating that the Resident is a working student, the documents prescribed in Article 194, paragraph (4) have been submitted or presented), the number obtained by adding one person to the number of dependents and similar persons for each of these categories that applies, and, if that declaration states that there is, among the Resident's spouse in the same household or dependents, a Person with a Disability or a cohabiting Person with a Particular Disability as prescribed in Article 85, paragraph (2) (Timing for Determining Dependents and Similar Matters) (if the Person with a Disability or the cohabiting Person with a Particular Disability is a relative residing outside Japan, limited to a Person with a Disability or a cohabiting Person with a Particular Disability for whom the documents prescribed in Article 194, paragraph (5) have been submitted or presented), the number obtained by adding one person to the number of dependents and similar persons for each such person, is, respectively, the number of dependents and similar persons. (iii) For a Resident who has not submitted a salary income earner's return for deduction for Dependents, etc. (including a Resident who has submitted a return for deduction for Dependents, etc. regarding secondary salaries), except in the case falling under (iv): (1) Find the amount remaining after deducting the social insurance premiums deducted from the previous month's pay from the amount of the Resident's salary or other wage for the previous month. (2) Find the applicable row of the "Amount of salary or other wage for the previous month after deduction of social insurance premiums and similar" column under Column B according to the amount found under (1). (3) The rate stated where the row found under (2) intersects the "Rate to be applied to the amount of the bonus" column is the rate sought. (iv) If there is no amount of salary or other wage for the previous month or the amount of salary or other wage for the previous month is equal to or less than the social insurance premiums deducted from the previous month's pay, or if the amount of the bonus (if there is an amount of social insurance premiums and similar deducted from that amount, the amount after that deduction) exceeds an amount equal to 10 times the amount remaining after deducting the social insurance premiums deducted from the previous month's pay from the amount of salary or other wage for the previous month, the tax amount is calculated pursuant to the provisions of Article 186, paragraph (1), item (i), (b) or item (ii), (b) or paragraph (2) (Amount of Tax to Be Collected on Bonuses) (including the provisions of paragraph (3) of that Article), rather than by using this table. (v) In the cases referred to in (i) through (iv), if the payment dates for the salary or other wage received by the Resident are set at intervals of a whole multiple of a month, the amount obtained by dividing by that multiple the amount of salary or other wage received or to be received immediately before the payment of the bonus, or the amount of social insurance premiums and similar deducted from that salary or other wage, is deemed to be, respectively, the amount of salary or other wage for the previous month or the amount of social insurance premiums and similar deducted from that amount.

附則（経過措置など）の改正 5か所

附則第五条（雑所得に関する経過措置）

改正後の条文の中で読む
  • 新設附則第五条第一項

    新所得税法第三十五条第五項の規定は、令和九年分以後の所得税について適用する。

    The provisions of Article 35, paragraph (5) of the new Income Tax Act apply to income tax for 2027 and subsequent years.

附則第八条（ひとり親控除に関する経過措置）

改正後の条文の中で読む
  • 新設附則第八条第一項

    新所得税法第八十一条の規定は、令和九年分以後の所得税について適用し、令和八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 81 of the new Income Tax Act apply to income tax for 2027 and subsequent years, and the provisions then in force continue to govern income tax for 2026 and prior years.

附則第十条（確定申告書の添付書類に関する経過措置）

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  • 新設附則第十条第一項

    新所得税法第百二十条第六項及び第七項（これらの規定を所得税法第百二十二条第三項、第百二十三条第三項、第百二十五条第四項及び第百二十七条第四項において準用する場合を含む。）の規定は、令和九年一月一日以後に令和八年分以後の所得税に係る確定申告書を提出する場合について適用する。

    The provisions of Article 120, paragraphs (6) and (7) of the new Income Tax Act (including as applied mutatis mutandis pursuant to Article 122, paragraph (3), Article 123, paragraph (3), Article 125, paragraph (4) and Article 127, paragraph (4) of the Income Tax Act) apply in the case where a Tax Return for income tax for 2026 or subsequent years is submitted on or after January 1, 2027.

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）

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  • 改正附則第十一条第一項

    新所得税法第二百三条の三の規定は、令和九年一月一日以後に支払うべき所得税法第二百三条の二に規定する公的年金等（以下この項及び次項並びに附則第四十四条並びに第四十五条第二項及び第三項において「公的年金等」という。）について適用し、同日前に支払うべき公的年金等については、なお従前の例による。

    The provisions of Article 203-3 of the new Income Tax Act apply to a public pension or retirement package as prescribed in Article 203-2 of the Income Tax Act (hereinafter referred to as a "public pension or retirement package" in this paragraph, the following paragraph, Article 44 and Article 45, paragraphs (2) and (3) of the Supplementary Provisions) that is payable on or after January 1, 2027, and the provisions then in force continue to govern a public pension or retirement package payable before that date.

    改正前の文言の英訳はありません。

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）

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  • 改正附則第十三条第一項

    新所得税法別表第二から別表第四までの規定は、令和九年一月一日以後に支払うべき所得税法第百八十三条第一項に規定する給与等（以下この条において「給与等」という。）について適用し、同日前に支払うべき給与等については、なお従前の例による。

    The provisions of Appended Table 2 through Appended Table 4 of the new Income Tax Act apply to a salary or other wage as prescribed in Article 183, paragraph (1) of the Income Tax Act (hereinafter referred to as a "salary or other wage" in this Article) that is payable on or after January 1, 2027, and the provisions then in force continue to govern a salary or other wage payable before that date.

    改正前の文言の英訳はありません。