給与所得とは、俸給、給料、賃金、歳費及び賞与並びにこれらの性質を有する給与（以下この条において「給与等」という。）に係る所得をいう。
Salary income means income from pay, compensation, wages, annual allowances, bonuses, or salary of a similar nature (hereinafter referred to as a "salary or other wage" in this Article).
給与所得の金額は、その年中の給与等の収入金額から給与所得控除額を控除した残額とする。
Salary income is the amount remaining after the salary income deduction is applied against revenue from a taxpayer's salary and other wages in the relevant year.
前項に規定する給与所得控除額は、次の各号に掲げる場合の区分に応じ当該各号に定める金額とする。
The salary income deduction prescribed in the preceding paragraph is the amount that each of the following items prescribes for the category of case set forth in the item:
前項に規定する収入金額が百九十万円以下である場合 六十五万円
if the taxpayer's revenue as prescribed in the preceding paragraph is 1,900,000 yen or less: 650,000 yen;
前項に規定する収入金額が百九十万円を超え三百六十万円以下である場合 六十五万円と当該収入金額から百九十万円を控除した金額の百分の三十に相当する金額との合計額
if the taxpayer's revenue as prescribed in the preceding paragraph is over 1,900,000 yen but not more than 3,600,000 yen: the sum total of 650,000 yen plus 30% of the difference arrived at when 1,900,000 yen is deducted from the taxpayer's revenue;
前項に規定する収入金額が三百六十万円を超え六百六十万円以下である場合 百十六万円と当該収入金額から三百六十万円を控除した金額の百分の二十に相当する金額との合計額
if the taxpayer's revenue as prescribed in the preceding paragraph is over 3,600,000 yen but not more than 6,600,000 yen: the sum total of 1,160,000 yen plus 20% of the difference arrived at when 3,600,000 yen is deducted from the taxpayer's revenue;
前項に規定する収入金額が六百六十万円を超え八百五十万円以下である場合 百七十六万円と当該収入金額から六百六十万円を控除した金額の百分の十に相当する金額との合計額
if the taxpayer's revenue as prescribed in the preceding paragraph is over 6,600,000 yen but not more than 8,500,000 yen: the sum total of 1,760,000 yen plus 10% of the difference arrived at when 6,600,000 yen is deducted from the taxpayer's revenue;
前項に規定する収入金額が八百五十万円を超える場合 百九十五万円
if the taxpayer's revenue as prescribed in the preceding paragraph is over 8,500,000 yen: 1,950,000 yen.
その年中の給与等の収入金額が六百六十万円未満である場合には、当該給与等に係る給与所得の金額は、前二項の規定にかかわらず、当該収入金額を別表第五の給与等の金額として、同表により当該金額に応じて求めた同表の給与所得控除後の給与等の金額に相当する金額とする。
Notwithstanding the provisions of the preceding two paragraphs, if the taxpayer's revenue from salary and other wages in the year is less than 6,600,000 yen, that revenue is taken to be the "amount of salary and other wages" to which Appended Table V refers, and the taxpayer's salary income arising from salary and other wages is equivalent to the amount that, using the Table, a person finds to be the "amount of salary and other wages after the salary income deduction" that the Table gives for the taxpayer's salary and other wages.