居住者に対して課する所得税の額は、その年分の課税総所得金額又は課税退職所得金額をそれぞれ次の表の上欄に掲げる金額に区分してそれぞれの金額に同表の下欄に掲げる税率を乗じて計算した金額を合計した金額と、その年分の課税山林所得金額の五分の一に相当する金額を同表の上欄に掲げる金額に区分してそれぞれの金額に同表の下欄に掲げる税率を乗じて計算した金額を合計した金額に五を乗じて計算した金額との合計額とする。
| 百九十五万円以下の金額 | 百分の五 |
| 百九十五万円を超え三百三十万円以下の金額 | 百分の十 |
| 三百三十万円を超え六百九十五万円以下の金額 | 百分の二十 |
| 六百九十五万円を超え九百万円以下の金額 | 百分の二十三 |
| 九百万円を超え千八百万円以下の金額 | 百分の三十三 |
| 千八百万円を超え四千万円以下の金額 | 百分の四十 |
| 四千万円を超える金額 | 百分の四十五 |
The amount of income taxes imposed on a Resident is the sum total of, firstly, the amount arrived at when the taxable gross income or taxable retirement income for the year is broken down into the amounts set forth in the left-hand column of the following table, each of the amounts so broken down is multiplied by the corresponding tax rate set forth in the right-hand column of that table, and then the products thereof are added together; and secondly, the amount arrived at when an amount equivalent to 20% of the taxable timber income for the year is broken down into the amounts set forth in the left-hand column of that table, each of the amounts so broken down is multiplied by the corresponding tax rate set forth in the right-hand column of that table, and then the products thereof are added together and multiplied by five.
| Taxable gross income up to 1,950,000 yen | 5% |
| Taxable gross income over 1,950,000 yen, up to 3,300,000 yen | 10% |
| Taxable gross income over 3,300,000 yen, up to 6,950,000 yen | 20% |
| Taxable gross income over 6,950,000 yen, up to 9,000,000 yen | 23% |
| Taxable gross income over 9,000,000 yen, up to 18,000,000 yen | 33% |
| Taxable gross income over 18,000,000 yen, up to 40,000,000 yen | 40% |
| Taxable gross income over 40,000,000 yen | 45% |
課税総所得金額、課税退職所得金額又は課税山林所得金額は、それぞれ、総所得金額、退職所得金額又は山林所得金額から前章第四節（所得控除）の規定による控除をした残額とする。
Taxable gross income, taxable retirement income, or taxable timber income is whatever remains after the deductions under Section 4 (Deductions from Income) of the preceding Chapter are taken against gross income, retirement income, or timber income.