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附則別表第一昭和４０年分の所得税の予定納税基準額算出のための控除額表

Supplementary Provisions, Appended Table 1

（一）

昭和３９年分の所得税の課税総所得金額等甲乙丙丁
扶養親族等の数年齢１２歳の扶養親族青色事業専従者の年齢事業専従者
０人１人２人３人４人５人６人７人８人９人１０人以上１９歳以外の年齢１９歳
以上未満控除金額１人当たり控除金額
円円円円円円円円円円円円円円円円円
８５，０００円未満全額全額全額全額全額全額全額全額全額全額全額００００
８５，０００１００，０００８００１，５００全額全額全額全額全額全額全額全額全額２００全額全額全額
１００，０００１１０，０００１，０００１，７００２，３９０全額全額全額全額全額全額全額全額２００全額全額全額
１１０，０００１２０，０００１，０００１，８７０２，５９０３，２９０３，９８０全額全額全額全額全額全額２３０２，５００全額２，３００
１２０，０００１３０，０００１，０００１，８７０２，７４０３，４９０４，１８０４，８８０全額全額全額全額全額２５０２，７００全額２，５００
１３０，０００１４０，０００１，０００１，８７０２，７４０３，６１０４，３８０５，０８０５，７８０全額全額全額全額２５０２，８７０全額２，６２０
１４０，０００１５０，０００１，０００１，８７０２，７４０３，６１０４，４８０５，２８０５，９８０６，６７０全額全額全額２５０２，８７０５，５００２，６２０
１５０，０００１６０，０００１，０００１，８７０２，７４０３，６１０４，４８０５，３５０６，１８０６，８７０７，５７０全額全額２５０２，８７０５，７００２，６２０
１６０，０００１７０，０００１，０００１，８７０２，７４０３，６１０４，４８０５，３５０６，２２０７，０７０７，７７０８，４６０全額２５０２，８７０５，８７０２，６２０
１７０，０００１８０，０００１，０００１，８７０２，７４０３，６１０４，４８０５，３５０６，２２０７，０９０７，９６０８，６６０９，３６０２５０２，８７０５，８７０２，６２０
１８０，０００１９０，０００１，０００１，８７０２，７４０３，６１０４，４８０５，３５０６，２２０７，０９０７，９６０８，８３０９，５６０２５０２，８７０５，８７０２，６２０
１９０，０００２００，０００１，０００１，８７０２，７４０３，６１０４，４８０５，３５０６，２２０７，０９０７，９６０８，８３０９，７００２５０２，８７０５，８７０２，６２０
２００，０００２１０，０００１，５００２，３７０３，２４０４，１１０４，９８０５，８５０６，７２０７，５９０８，４６０９，３３０１０，２００２５０２，８７０５，８７０２，６２０
２１０，０００２２０，０００１，５００２，８１０３，７４０４，６１０５，４８０６，３５０７，２２０８，０９０８，９６０９，８３０１０，７００３２０３，３７０６，３７０３，１２０
２２０，０００２３０，０００１，５００２，８１０４，１１０５，１１０５，９８０６，８５０７，７２０８，５９０９，４６０１０，３３０１１，２００３８０３，８７０６，８７０３，６２０
２３０，０００２４０，０００１，５００２，８１０４，１１０５，４２０６，４８０７，３５０８，２２０９，０９０９，９６０１０，８３０１１，７００３８０４，３１０７，３７０３，９３０
２４０，０００２５０，０００１，５００２，８１０４，１１０５，４２０６，７２０７，８５０８，７２０９，５９０１０，４６０１１，３３０１２，２００３８０４，３１０７，８７０３，９３０
２５０，０００２６０，０００１，５００２，８１０４，１１０５，４２０６，７２０８，０３０９，２２０１０，０９０１０，９６０１１，８３０１２，７００３８０４，３１０８，３７０３，９３０
２６０，０００２７０，０００１，５００２，８１０４，１１０５，４２０６，７２０８，０３０９，３３０１０，５９０１１，４６０１２，３３０１３，２００３８０４，３１０８，８１０３，９３０
２７０，０００２８０，０００１，５００２，８１０４，１１０５，４２０６，７２０８，０３０９，３３０１０，６４０１１，９４０１２，８３０１３，７００３８０４，３１０８，８１０３，９３０
２８０，０００２９０，０００１，５００２，８１０４，１１０５，４２０６，７２０８，０３０９，３３０１０，６４０１１，９４０１３，２５０１４，２００３８０４，３１０８，８１０３，９３０
２９０，０００５００，０００１，５００２，８１０４，１１０５，４２０６，７２０８，０３０９，３３０１０，６４０１１，９４０１３，２５０１４，５５０３８０４，３１０８，８１０３，９３０
５００，０００５１０，０００２，０００３，３１０４，６１０５，９２０７，２２０８，５３０９，８３０１１，１４０１２，４４０１３，７５０１５，０５０３８０４，３１０８，８１０３，９３０
５１０，０００５２０，０００２，０００３，７４０５，１１０６，４２０７，７２０９，０３０１０，３３０１１，６４０１２，９４０１４，２５０１５，５５０４４０４，８１０９，３１０４，４３０
５２０，０００５３０，０００２，０００３，７４０５，４８０６，９２０８，２２０９，５３０１０，８３０１２，１４０１３，４４０１４，７５０１６，０５０５００５，３１０９，８１０４，９３０
５３０，０００５４０，０００２，０００３，７４０５，４８０７，２２０８，７２０１０，０３０１１，３３０１２，６４０１３，９４０１５，２５０１６，５５０５００５，７４０１０，３１０５，２４０
５４０，０００５５０，０００２，０００３，７４０５，４８０７，２２０８，９６０１０，５３０１１，８３０１３，１４０１４，４４０１５，７５０１７，０５０５００５，７４０１０，８１０５，２４０
５５０，０００５６０，０００２，０００３，７４０５，４８０７，２２０８，９６０１０，７００１２，３３０１３，６４０１４，９４０１６，２５０１７，５５０５００５，７４０１１，３１０５，２４０
５６０，０００５７０，０００２，０００３，７４０５，４８０７，２２０８，９６０１０，７００１２，４４０１４，１４０１５，４４０１６，７５０１８，０５０５００５，７４０１１，７４０５，２４０
５７０，０００５８０，０００２，０００３，７４０５，４８０７，２２０８，９６０１０，７００１２，４４０１４，１８０１５，９２０１７，２５０１８，５５０５００５，７４０１１，７４０５，２４０
５８０，０００５９０，０００２，０００３，７４０５，４８０７，２２０８，９６０１０，７００１２，４４０１４，１８０１５，９２０１７，６６０１９，０５０５００５，７４０１１，７４０５，２４０
５９０，０００８００，０００２，０００３，７４０５，４８０７，２２０８，９６０１０，７００１２，４４０１４，１８０１５，９２０１７，６６０１９，４００５００５，７４０１１，７４０５，２４０
８００，０００８１０，０００２，５００４，２４０５，９８０７，７２０９，４６０１１，２００１２，９４０１４，６８０１６，４２０１８，１６０１９，９００５００５，７４０１１，７４０５，２４０
８１０，０００８２０，０００２，５００４，６８０６，４８０８，２２０９，９６０１１，７００１３，４４０１５，１８０１６，９２０１８，６６０２０，４００５７０６，２４０１２，２４０５，７４０
８２０，０００８３０，０００２，５００４，６８０６，８５０８，７２０１０，４６０１２，２００１３，９４０１５，６８０１７，４２０１９，１６０２０，９００６３０６，７４０１２，７４０６，２４０
８３０，０００８４０，０００２，５００４，６８０６，８５０９，０３０１０，９６０１２，７００１４，４４０１６，１８０１７，９２０１９，６６０２１，４００６３０７，１８０１３，２４０６，５５０
８４０，０００８５０，０００２，５００４，６８０６，８５０９，０３０１１，２００１３，２００１４，９４０１６，６８０１８，４２０２０，１６０２１，９００６３０７，１８０１３，７４０６，５５０
８５０，０００８６０，０００２，５００４，６８０６，８５０９，０３０１１，２００１３，３８０１５，４４０１７，１８０１８，９２０２０，６６０２２，４００６３０７，１８０１４，２４０６，５５０
８６０，０００８７０，０００２，５００４，６８０６，８５０９，０３０１１，２００１３，３８０１５，５５０１７，６８０１９，４２０２１，１６０２２，９００６３０７，１８０１４，６８０６，５５０
８７０，０００８８０，０００２，５００４，６８０６，８５０９，０３０１１，２００１３，３８０１５，５５０１７，７３０１９，９００２１，６６０２３，４００６３０７，１８０１４，６８０６，５５０
８８０，０００８９０，０００２，５００４，６８０６，８５０９，０３０１１，２００１３，３８０１５，５５０１７，７３０１９，９００２２，０８０２３，９００６３０７，１８０１４，６８０６，５５０
８９０，０００１，２００，０００２，５００４，６８０６，８５０９，０３０１１，２００１３，３８０１５，５５０１７，７３０１９，９００２２，０８０２４，２５０６３０７，１８０１４，６８０６，５５０
１，２００，０００１，２１０，０００３，０００５，１８０７，３５０９，５３０１１，７００１３，８８０１６，０５０１８，２３０２０，４００２２，５８０２４，７５０６３０７，１８０１４，６８０６，５５０
１，２１０，０００１，２２０，０００３，０００５，６１０７，８５０１０，０３０１２，２００１４，３８０１６，５５０１８，７３０２０，９００２３，０８０２５，２５０６９０７，６８０１５，１８０７，０５０
１，２２０，０００１，２３０，０００３，０００５，６１０８，２２０１０，５３０１２，７００１４，８８０１７，０５０１９，２３０２１，４００２３，５８０２５，７５０７５０８，１８０１５，６８０７，５５０
１，２３０，０００１，２４０，０００３，０００５，６１０８，２２０１０，８３０１３，２００１５，３８０１７，５５０１９，７３０２１，９００２４，０８０２６，２５０７５０８，６１０１６，１８０７，８６０
１，２４０，０００１，２５０，０００３，０００５，６１０８，２２０１０，８３０１３，４４０１５，８８０１８，０５０２０，２３０２２，４００２４，５８０２６，７５０７５０８，６１０１６，６８０７，８６０
１，２５０，０００１，２６０，０００３，０００５，６１０８，２２０１０，８３０１３，４４０１６，０５０１８，５５０２０，７３０２２，９００２５，０８０２７，２５０７５０８，６１０１７，１８０７，８６０
１，２６０，０００１，２７０，０００３，０００５，６１０８，２２０１０，８３０１３，４４０１６，０５０１８，６６０２１，２３０２３，４００２５，５８０２７，７５０７５０８，６１０１７，６１０７，８６０
１，２７０，０００１，２８０，０００３，０００５，６１０８，２２０１０，８３０１３，４４０１６，０５０１８，６６０２１，２７０２３，８８０２６，０８０２８，２５０７５０８，６１０１７，６１０７，８６０
１，２８０，０００１，２９０，０００３，０００５，６１０８，２２０１０，８３０１３，４４０１６，０５０１８，６６０２１，２７０２３，８８０２６，４９０２８，７５０７５０８，６１０１７，６１０７，８６０

（二）

昭和３９年分の所得税の課税総所得金額等甲乙丙丁
扶養親族等の数年齢１２歳の扶養親族青色事業専従者の年齢事業専従者
０人１人２人３人４人５人６人７人８人９人１０人以上１９歳以外の年齢１９歳
以上未満控除金額１人当たり控除金額
円円円円円円円円円円円円円円円円円
１，２９０，０００１，８００，０００３，０００５，６１０８，２２０１０，８３０１３，４４０１６，０５０１８，６６０２１，２７０２３，８８０２６，４９０２９，１００７５０８，６１０１７，６１０７，８６０
１，８００，０００１，８１０，０００３，５００６，１１０８，７２０１１，３３０１３，９４０１６，５５０１９，１６０２１，７７０２４，３８０２６，９９０２９，６００７５０８，６１０１７，６１０７，８６０
１，８１０，０００１，８２０，０００３，５００６，５５０９，２２０１１，８３０１４，４４０１７，０５０１９，６６０２２，２７０２４，８８０２７，４９０３０，１００８２０９，１１０１８，１１０８，３６０
１，８２０，０００１，８３０，０００３，５００６，５５０９，５９０１２，３３０１４，９４０１７，５５０２０，１６０２２，７７０２５，３８０２７，９９０３０，６００８８０９，６１０１８，６１０８，８６０
１，８３０，０００１，８４０，０００３，５００６，５５０９，５９０１２，６４０１５，４４０１８，０５０２０，６６０２３，２７０２５，８８０２８，４９０３１，１００８８０１０，０５０１９，１１０９，１７０
１，８４０，０００１，８５０，０００３，５００６，５５０９，５９０１２，６４０１５，６８０１８，５５０２１，１６０２３，７７０２６，３８０２８，９９０３１，６００８８０１０，０５０１９，６１０９，１７０
１，８５０，０００１，８６０，０００３，５００６，５５０９，５９０１２，６４０１５，６８０１８，７３０２１，６６０２４，２７０２６，８８０２９，４９０３２，１００８８０１０，０５０２０，１１０９，１７０
１，８６０，０００１，８７０，０００３，５００６，５５０９，５９０１２，６４０１５，６８０１８，７３０２１，７７０２４，７７０２７，３８０２９，９９０３２，６００８８０１０，０５０２０，５５０９，１７０
１，８７０，０００１，８８０，０００３，５００６，５５０９，５９０１２，６４０１５，６８０１８，７３０２１，７７０２４，８２０２７，８６０３０，４９０３３，１００８８０１０，０５０２０，５５０９，１７０
１，８８０，０００１，８９０，０００３，５００６，５５０９，５９０１２，６４０１５，６８０１８，７３０２１，７７０２４，８２０２７，８６０３０，９１０３３，６００８８０１０，０５０２０，５５０９，１７０
１，８９０，０００２，５００，０００３，５００６，５５０９，５９０１２，６４０１５，６８０１８，７３０２１，７７０２４，８２０２７，８６０３０，９１０３３，９５０８８０１０，０５０２０，５５０９，１７０
２，５００，０００２，５１０，０００４，０００７，０５０１０，０９０１３，１４０１６，１８０１９，２３０２２，２７０２５，３２０２８，３６０３１，４１０３４，４５０８８０１０，０５０２０，５５０９，１７０
２，５１０，０００２，５２０，０００４，０００７，４８０１０，５９０１３，６４０１６，６８０１９，７３０２２，７７０２５，８２０２８，８６０３１，９１０３４，９５０９４０１０，５５０２１，０５０９，６７０
２，５２０，０００２，５３０，０００４，０００７，４８０１０，９６０１４，１４０１７，１８０２０，２３０２３，２７０２６，３２０２９，３６０３２，４１０３５，４５０１，０００１１，０５０２１，５５０１０，１７０
２，５３０，０００２，５４０，０００４，０００７，４８０１０，９６０１４，４４０１７，６８０２０，７３０２３，７７０２６，８２０２９，８６０３２，９１０３５，９５０１，０００１１，４８０２２，０５０１０，４８０
２，５４０，０００２，５５０，０００４，０００７，４８０１０，９６０１４，４４０１７，９２０２１，２３０２４，２７０２７，３２０３０，３６０３３，４１０３６，４５０１，０００１１，４８０２２，５５０１０，４８０
２，５５０，０００２，５６０，０００４，０００７，４８０１０，９６０１４，４４０１７，９２０２１，４００２４，７７０２７，８２０３０，８６０３３，９１０３６，９５０１，０００１１，４８０２３，０５０１０，４８０
２，５６０，０００２，５７０，０００４，０００７，４８０１０，９６０１４，４４０１７，９２０２１，４００２４，８８０２８，３２０３１，３６０３４，４１０３７，４５０１，０００１１，４８０２３，４８０１０，４８０
２，５７０，０００２，５８０，０００４，０００７，４８０１０，９６０１４，４４０１７，９２０２１，４００２４，８８０２８，３６０３１，８４０３４，９１０３７，９５０１，０００１１，４８０２３，４８０１０，４８０
２，５８０，０００２，５９０，０００４，０００７，４８０１０，９６０１４，４４０１７，９２０２１，４００２４，８８０２８，３６０３１，８４０３５，３２０３８，４５０１，０００１１，４８０２３，４８０１０，４８０
２，５９０，０００４，０００，０００４，０００７，４８０１０，９６０１４，４４０１７，９２０２１，４００２４，８８０２８，３６０３１，８４０３５，３２０３８，８００１，０００１１，４８０２３，４８０１０，４８０
４，０００，０００４，０１０，０００４，５００７，９８０１１，４６０１４，９４０１８，４２０２１，９００２５，３８０２８，８６０３２，３４０３５，８２０３９，３００１，０００１１，４８０２３，４８０１０，４８０
４，０１０，０００４，０２０，０００４，５００８，４２０１１，９６０１５，４４０１８，９２０２２，４００２５，８８０２９，３６０３２，８４０３６，３２０３９，８００１，０７０１１，９８０２３，９８０１０，９８０
４，０２０，０００４，０３０，０００４，５００８，４２０１２，３３０１５，９４０１９，４２０２２，９００２６，３８０２９，８６０３３，３４０３６，８２０４０，３００１，１３０１２，４８０２４，４８０１１，４８０
４，０３０，０００４，０４０，０００４，５００８，４２０１２，３３０１６，２５０１９，９２０２３，４００２６，８８０３０，３６０３３，８４０３７，３２０４０，８００１，１３０１２，９２０２４，９８０１１，７９０
４，０４０，０００４，０５０，０００４，５００８，４２０１２，３３０１６，２５０２０，１６０２３，９００２７，３８０３０，８６０３４，３４０３７，８２０４１，３００１，１３０１２，９２０２５，４８０１１，７９０
４，０５０，０００４，０６０，０００４，５００８，４２０１２，３３０１６，２５０２０，１６０２４，０８０２７，８８０３１，３６０３４，８４０３８，３２０４１，８００１，１３０１２，９２０２５，９８０１１，７９０
４，０６０，０００４，０７０，０００４，５００８，４２０１２，３３０１６，２５０２０，１６０２４，０８０２７，９９０３１，８６０３５，３４０３８，８２０４２，３００１，１３０１２，９２０２６，４２０１１，７９０
４，０７０，０００４，０８０，０００４，５００８，４２０１２，３３０１６，２５０２０，１６０２４，０８０２７，９９０３１，９１０３５，８２０３９，３２０４２，８００１，１３０１２，９２０２６，４２０１１，７９０
４，０８０，０００４，０９０，０００４，５００８，４２０１２，３３０１６，２５０２０，１６０２４，０８０２７，９９０３１，９１０３５，８２０３９，７４０４３，３００１，１３０１２，９２０２６，４２０１１，７９０
４，０９０，０００６，０００，０００４，５００８，４２０１２，３３０１６，２５０２０，１６０２４，０８０２７，９９０３１，９１０３５，８２０３９，７４０４３，６５０１，１３０１２，９２０２６，４２０１１，７９０
６，０００，０００６，０１０，０００５，０００８，９２０１２，８３０１６，７５０２０，６６０２４，５８０２８，４９０３２，４１０３６，３２０４０，２４０４４，１５０１，１３０１２，９２０２６，４２０１１，７９０
６，０１０，０００６，０２０，０００５，０００９，３５０１３，３３０１７，２５０２１，１６０２５，０８０２８，９９０３２，９１０３６，８２０４０，７４０４４，６５０１，１９０１３，４２０２６，９２０１２，２９０
６，０２０，０００６，０３０，０００５，０００９，３５０１３，７００１７，７５０２１，６６０２５，５８０２９，４９０３３，４１０３７，３２０４１，２４０４５，１５０１，２５０１３，９２０２７，４２０１２，７９０
６，０３０，０００６，０４０，０００５，０００９，３５０１３，７００１８，０５０２２，１６０２６，０８０２９，９９０３３，９１０３７，８２０４１，７４０４５，６５０１，２５０１４，３５０２７，９２０１３，１００
６，０４０，０００６，０５０，０００５，０００９，３５０１３，７００１８，０５０２２，４００２６，５８０３０，４９０３４，４１０３８，３２０４２，２４０４６，１５０１，２５０１４，３５０２８，４２０１３，１００
６，０５０，０００６，０６０，０００５，０００９，３５０１３，７００１８，０５０２２，４００２６，７５０３０，９９０３４，９１０３８，８２０４２，７４０４６，６５０１，２５０１４，３５０２８，９２０１３，１００
６，０６０，０００６，０７０，０００５，０００９，３５０１３，７００１８，０５０２２，４００２６，７５０３１，１００３５，４１０３９，３２０４３，２４０４７，１５０１，２５０１４，３５０２９，３５０１３，１００
６，０７０，０００６，０８０，０００５，０００９，３５０１３，７００１８，０５０２２，４００２６，７５０３１，１００３５，４５０３９，８００４３，７４０４７，６５０１，２５０１４，３５０２９，３５０１３，１００
６，０８０，０００６，０９０，０００５，０００９，３５０１３，７００１８，０５０２２，４００２６，７５０３１，１００３５，４５０３９，８００４４，１５０４８，１５０１，２５０１４，３５０２９，３５０１３，１００
６，０９０，０００１０，０００，０００５，０００９，３５０１３，７００１８，０５０２２，４００２６，７５０３１，１００３５，４５０３９，８００４４，１５０４８，５００１，２５０１４，３５０２９，３５０１３，１００
１０，０００，０００１０，０１０，０００５，５００９，８５０１４，２００１８，５５０２２，９００２７，２５０３１，６００３５，９５０４０，３００４４，６５０４９，０００１，２５０１４，３５０２９，３５０１３，１００
１０，０１０，０００１０，０２０，０００５，５００１０，２９０１４，７００１９，０５０２３，４００２７，７５０３２，１００３６，４５０４０，８００４５，１５０４９，５００１，３２０１４，８５０２９，８５０１３，６００
１０，０２０，０００１０，０３０，０００５，５００１０，２９０１５，０７０１９，５５０２３，９００２８，２５０３２，６００３６，９５０４１，３００４５，６５０５０，０００１，３８０１５，３５０３０，３５０１４，１００
１０，０３０，０００１０，０４０，０００５，５００１０，２９０１５，０７０１９，８６０２４，４００２８，７５０３３，１００３７，４５０４１，８００４６，１５０５０，５００１，３８０１５，７９０３０，８５０１４，４１０
１０，０４０，０００１０，０５０，０００５，５００１０，２９０１５，０７０１９，８６０２４，６４０２９，２５０３３，６００３７，９５０４２，３００４６，６５０５１，０００１，３８０１５，７９０３１，３５０１４，４１０
１０，０５０，０００１０，０６０，０００５，５００１０，２９０１５，０７０１９，８６０２４，６４０２９，４３０３４，１００３８，４５０４２，８００４７，１５０５１，５００１，３８０１５，７９０３１，８５０１４，４１０
１０，０６０，０００１０，０７０，０００５，５００１０，２９０１５，０７０１９，８６０２４，６４０２９，４３０３４，２１０３８，９５０４３，３００４７，６５０５２，０００１，３８０１５，７９０３２，２９０１４，４１０
１０，０７０，０００１０，０８０，０００５，５００１０，２９０１５，０７０１９，８６０２４，６４０２９，４３０３４，２１０３９，０００４３，７８０４８，１５０５２，５００１，３８０１５，７９０３２，２９０１４，４１０
１０，０８０，０００１０，０９０，０００５，５００１０，２９０１５，０７０１９，８６０２４，６４０２９，４３０３４，２１０３９，０００４３，７８０４８，５７０５３，０００１，３８０１５，７９０３２，２９０１４，４１０

（三）

昭和３９年分の所得税の課税総所得金額等甲乙丙丁
扶養親族等の数年齢１２歳の扶養親族青色事業専従者の年齢事業専従者
０人１人２人３人４人５人６人７人８人９人１０人以上１９歳以外の年齢１９歳
以上未満控除金額１人当たり控除金額
円円円円円円円円円円円円円円円円円
１０，０９０，０００２０，０００，０００５，５００１０，２９０１５，０７０１９，８６０２４，６４０２９，４３０３４，２１０３９，０００４３，７８０４８，５７０５３，３５０１，３８０１５，７９０３２，２９０１４，４１０
２０，０００，０００２０，０１０，０００６，０００１０，７９０１５，５７０２０，３６０２５，１４０２９，９３０３４，７１０３９，５００４４，２８０４９，０７０５３，８５０１，３８０１５，７９０３２，２９０１４，４１０
２０，０１０，０００２０，０２０，０００６，０００１１，２２０１６，０７０２０，８６０２５，６４０３０，４３０３５，２１０４０，０００４４，７８０４９，５７０５４，３５０１，４４０１６，２９０３２，７９０１４，９１０
２０，０２０，０００２０，０３０，０００６，０００１１，２２０１６，４４０２１，３６０２６，１４０３０，９３０３５，７１０４０，５００４５，２８０５０，０７０５４，８５０１，５００１６，７９０３３，２９０１５，４１０
２０，０３０，０００２０，０４０，０００６，０００１１，２２０１６，４４０２１，６６０２６，６４０３１，４３０３６，２１０４１，０００４５，７８０５０，５７０５５，３５０１，５００１７，２２０３３，７９０１５，７２０
２０，０４０，０００２０，０５０，０００６，０００１１，２２０１６，４４０２１，６６０２６，８８０３１，９３０３６，７１０４１，５００４６，２８０５１，０７０５５，８５０１，５００１７，２２０３４，２９０１５，７２０
２０，０５０，０００２０，０６０，０００６，０００１１，２２０１６，４４０２１，６６０２６，８８０３２，１００３７，２１０４２，０００４６，７８０５１，５７０５６，３５０１，５００１７，２２０３４，７９０１５，７２０
２０，０６０，０００２０，０７０，０００６，０００１１，２２０１６，４４０２１，６６０２６，８８０３２，１００３７，３２０４２，５００４７，２８０５２，０７０５６，８５０１，５００１７，２２０３５，２２０１５，７２０
２０，０７０，０００２０，０８０，０００６，０００１１，２２０１６，４４０２１，６６０２６，８８０３２，１００３７，３２０４２，５４０４７，７６０５２，５７０５７，３５０１，５００１７，２２０３５，２２０１５，７２０
２０，０８０，０００２０，０９０，０００６，０００１１，２２０１６，４４０２１，６６０２６，８８０３２，１００３７，３２０４２，５４０４７，７６０５２，９８０５７，８５０１，５００１７，２２０３５，２２０１５，７２０
２０，０９０，０００３０，０００，０００６，０００１１，２２０１６，４４０２１，６６０２６，８８０３２，１００３７，３２０４２，５４０４７，７６０５２，９８０５８，２００１，５００１７，２２０３５，２２０１５，７２０
３０，０００，０００３０，０１０，０００６，５００１１，７２０１６，９４０２２，１６０２７，３８０３２，６００３７，８２０４３，０４０４８，２６０５３，４８０５８，７００１，５００１７，２２０３５，２２０１５，７２０
３０，０１０，０００３０，０２０，０００６，５００１２，１６０１７，４４０２２，６６０２７，８８０３３，１００３８，３２０４３，５４０４８，７６０５３，９８０５９，２００１，５７０１７，７２０３５，７２０１６，２２０
３０，０２０，０００３０，０３０，０００６，５００１２，１６０１７，８１０２３，１６０２８，３８０３３，６００３８，８２０４４，０４０４９，２６０５４，４８０５９，７００１，６３０１８，２２０３６，２２０１６，７２０
３０，０３０，０００３０，０４０，０００６，５００１２，１６０１７，８１０２３，４７０２８，８８０３４，１００３９，３２０４４，５４０４９，７６０５４，９８０６０，２００１，６３０１８，６６０３６，７２０１７，０３０
３０，０４０，０００３０，０５０，０００６，５００１２，１６０１７，８１０２３，４７０２９，１２０３４，６００３９，８２０４５，０４０５０，２６０５５，４８０６０，７００１，６３０１８，６６０３７，２２０１７，０３０
３０，０５０，０００３０，０６０，０００６，５００１２，１６０１７，８１０２３，４７０２９，１２０３４，７８０４０，３２０４５，５４０５０，７６０５５，９８０６１，２００１，６３０１８，６６０３７，７２０１７，０３０
３０，０６０，０００３０，０７０，０００６，５００１２，１６０１７，８１０２３，４７０２９，１２０３４，７８０４０，４３０４６，０４０５１，２６０５６，４８０６１，７００１，６３０１８，６６０３８，１６０１７，０３０
３０，０７０，０００３０，０８０，０００６，５００１２，１６０１７，８１０２３，４７０２９，１２０３４，７８０４０，４３０４６，０９０５１，７４０５６，９８０６２，２００１，６３０１８，６６０３８，１６０１７，０３０
３０，０８０，０００３０，０９０，０００６，５００１２，１６０１７，８１０２３，４７０２９，１２０３４，７８０４０，４３０４６，０９０５１，７４０５７，４００６２，７００１，６３０１８，６６０３８，１６０１７，０３０
３０，０９０，０００４５，０００，０００６，５００１２，１６０１７，８１０２３，４７０２９，１２０３４，７８０４０，４３０４６，０９０５１，７４０５７，４００６３，０５０１，６３０１８，６６０３８，１６０１７，０３０
４５，０００，０００４５，０１０，０００７，０００１２，６６０１８，３１０２３，９７０２９，６２０３５，２８０４０，９３０４６，５９０５２，２４０５７，９００６３，５５０１，６３０１８，６６０３８，１６０１７，０３０
４５，０１０，０００４５，０２０，０００７，０００１３，０９０１８，８１０２４，４７０３０，１２０３５，７８０４１，４３０４７，０９０５２，７４０５８，４００６４，０５０１，６９０１９，１６０３８，６６０１７，５３０
４５，０２０，０００４５，０３０，０００７，０００１３，０９０１９，１８０２４，９７０３０，６２０３６，２８０４１，９３０４７，５９０５３，２４０５８，９００６４，５５０１，７５０１９，６６０３９，１６０１８，０３０
４５，０３０，０００４５，０４０，０００７，０００１３，０９０１９，１８０２５，２７０３１，１２０３６，７８０４２，４３０４８，０９０５３，７４０５９，４００６５，０５０１，７５０２０，０９０３９，６６０１８，３４０
４５，０４０，０００４５，０５０，０００７，０００１３，０９０１９，１８０２５，２７０３１，３６０３７，２８０４２，９３０４８，５９０５４，２４０５９，９００６５，５５０１，７５０２０，０９０４０，１６０１８，３４０
４５，０５０，０００４５，０６０，０００７，０００１３，０９０１９，１８０２５，２７０３１，３６０３７，４５０４３，４３０４９，０９０５４，７４０６０，４００６６，０５０１，７５０２０，０９０４０，６６０１８，３４０
４５，０６０，０００４５，０７０，０００７，０００１３，０９０１９，１８０２５，２７０３１，３６０３７，４５０４３，５４０４９，５９０５５，２４０６０，９００６６，５５０１，７５０２０，０９０４１，０９０１８，３４０
４５，０７０，０００４５，０８０，０００７，０００１３，０９０１９，１８０２５，２７０３１，３６０３７，４５０４３，５４０４９，６３０５５，７２０６１，４００６７，０５０１，７５０２０，０９０４１，０９０１８，３４０
４５，０８０，０００４５，０９０，０００７，０００１３，０９０１９，１８０２５，２７０３１，３６０３７，４５０４３，５４０４９，６３０５５，７２０６１，８１０６７，５５０１，７５０２０，０９０４１，０９０１８，３４０
４５，０９０，０００６０，０００，０００７，０００１３，０９０１９，１８０２５，２７０３１，３６０３７，４５０４３，５４０４９，６３０５５，７２０６１，８１０６７，９００１，７５０２０，０９０４１，０９０１８，３４０
６０，０００，０００６０，０１０，０００７，５００１３，５９０１９，６８０２５，７７０３１，８６０３７，９５０４４，０４０５０，１３０５６，２２０６２，３１０６８，４００１，７５０２０，０９０４１，０９０１８，３４０
６０，０１０，０００６０，０２０，０００７，５００１４，０３０２０，１８０２６，２７０３２，３６０３８，４５０４４，５４０５０，６３０５６，７２０６２，８１０６８，９００１，８２０２０，５９０４１，５９０１８，８４０
６０，０２０，０００６０，０３０，０００７，５００１４，０３０２０，５５０２６，７７０３２，８６０３８，９５０４５，０４０５１，１３０５７，２２０６３，３１０６９，４００１，８８０２１，０９０４２，０９０１９，３４０
６０，０３０，０００６０，０４０，０００７，５００１４，０３０２０，５５０２７，０８０３３，３６０３９，４５０４５，５４０５１，６３０５７，７２０６３，８１０６９，９００１，８８０２１，５３０４２，５９０１９，６５０
６０，０４０，０００６０，０５０，０００７，５００１４，０３０２０，５５０２７，０８０３３，６００３９，９５０４６，０４０５２，１３０５８，２２０６４，３１０７０，４００１，８８０２１，５３０４３，０９０１９，６５０
６０，０５０，０００６０，０６０，０００７，５００１４，０３０２０，５５０２７，０８０３３，６００４０，１３０４６，５４０５２，６３０５８，７２０６４，８１０７０，９００１，８８０２１，５３０４３，５９０１９，６５０
６０，０６０，０００６０，０７０，０００７，５００１４，０３０２０，５５０２７，０８０３３，６００４０，１３０４６，６５０５３，１３０５９，２２０６５，３１０７１，４００１，８８０２１，５３０４４，０３０１９，６５０
６０，０７０，０００６０，０８０，０００７，５００１４，０３０２０，５５０２７，０８０３３，６００４０，１３０４６，６５０５３，１８０５９，７００６５，８１０７１，９００１，８８０２１，５３０４４，０３０１９，６５０
６０，０８０，０００６０，０９０，０００７，５００１４，０３０２０，５５０２７，０８０３３，６００４０，１３０４６，６５０５３，１８０５９，７００６６，２３０７２，４００１，８８０２１，５３０４４，０３０１９，６５０
６０，０９０，０００円以上７，５００１４，０３０２０，５５０２７，０８０３３，６００４０，１３０４６，６５０５３，１８０５９，７００６６，２３０７２，７５０１，８８０２１，５３０４４，０３０１９，６５０

（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）　「昭和３９年分の所得税の課税総所得金額等」とは、附則第十四条第一項第二号（昭和４０年分の予定納税基準額の計算の特例）に規定する課税総所得金額等をいう。 （二）　「扶養親族等の数」とは、昭和３９年分の所得税につき、旧法第十一条の九（配偶者控除）の規定の適用を受けた控除対象配偶者及び旧法第十一条の十（扶養控除）の規定の適用を受けた扶養親族の数の合計をいう。 （三）　「扶養親族」とは、昭和３９年分の所得税につき旧法第十一条の十の規定の適用を受けた扶養親族をいう。 （四）　「青色事業専従者」とは、昭和３９年分の所得税につき旧法第十一条の二第二項（青色事業専従者給与の必要経費算入の特例等）の規定の適用を受けた同項に規定する青色事業専従者をいう。 （五）　「事業専従者」とは、昭和３９年分の所得税につき旧法第十一条の二第三項の規定の適用を受けた同項に規定する事業専従者をいう。 （六）　「全額」とは、附則第十四条第一項第一号に掲げる金額をいう。

(1)

Taxable aggregate income and similar amount for 1964 income taxColumn AColumn BColumn CColumn D
Number of dependents and similar personsDependents aged 12Age of the relative employed only by a blue-return filerRelative employed only by the Resident
0 persons1 person2 persons3 persons4 persons5 persons6 persons7 persons8 persons9 persons10 persons or moreAge other than 19Age 19
At leastLess thanAmount of deductionAmount of deduction per person
yenyenyenyenyenyenyenyenyenyenyenyenyenyenyenyenyen
85,000yen, less thanFull amountFull amountFull amountFull amountFull amountFull amountFull amountFull amountFull amountFull amountFull amount0000
85,000100,0008001,500Full amountFull amountFull amountFull amountFull amountFull amountFull amountFull amountFull amount200Full amountFull amountFull amount
100,000110,0001,0001,7002,390Full amountFull amountFull amountFull amountFull amountFull amountFull amountFull amount200Full amountFull amountFull amount
110,000120,0001,0001,8702,5903,2903,980Full amountFull amountFull amountFull amountFull amountFull amount2302,500Full amount2,300
120,000130,0001,0001,8702,7403,4904,1804,880Full amountFull amountFull amountFull amountFull amount2502,700Full amount2,500
130,000140,0001,0001,8702,7403,6104,3805,0805,780Full amountFull amountFull amountFull amount2502,870Full amount2,620
140,000150,0001,0001,8702,7403,6104,4805,2805,9806,670Full amountFull amountFull amount2502,8705,5002,620
150,000160,0001,0001,8702,7403,6104,4805,3506,1806,8707,570Full amountFull amount2502,8705,7002,620
160,000170,0001,0001,8702,7403,6104,4805,3506,2207,0707,7708,460Full amount2502,8705,8702,620
170,000180,0001,0001,8702,7403,6104,4805,3506,2207,0907,9608,6609,3602502,8705,8702,620
180,000190,0001,0001,8702,7403,6104,4805,3506,2207,0907,9608,8309,5602502,8705,8702,620
190,000200,0001,0001,8702,7403,6104,4805,3506,2207,0907,9608,8309,7002502,8705,8702,620
200,000210,0001,5002,3703,2404,1104,9805,8506,7207,5908,4609,33010,2002502,8705,8702,620
210,000220,0001,5002,8103,7404,6105,4806,3507,2208,0908,9609,83010,7003203,3706,3703,120
220,000230,0001,5002,8104,1105,1105,9806,8507,7208,5909,46010,33011,2003803,8706,8703,620
230,000240,0001,5002,8104,1105,4206,4807,3508,2209,0909,96010,83011,7003804,3107,3703,930
240,000250,0001,5002,8104,1105,4206,7207,8508,7209,59010,46011,33012,2003804,3107,8703,930
250,000260,0001,5002,8104,1105,4206,7208,0309,22010,09010,96011,83012,7003804,3108,3703,930
260,000270,0001,5002,8104,1105,4206,7208,0309,33010,59011,46012,33013,2003804,3108,8103,930
270,000280,0001,5002,8104,1105,4206,7208,0309,33010,64011,94012,83013,7003804,3108,8103,930
280,000290,0001,5002,8104,1105,4206,7208,0309,33010,64011,94013,25014,2003804,3108,8103,930
290,000500,0001,5002,8104,1105,4206,7208,0309,33010,64011,94013,25014,5503804,3108,8103,930
500,000510,0002,0003,3104,6105,9207,2208,5309,83011,14012,44013,75015,0503804,3108,8103,930
510,000520,0002,0003,7405,1106,4207,7209,03010,33011,64012,94014,25015,5504404,8109,3104,430
520,000530,0002,0003,7405,4806,9208,2209,53010,83012,14013,44014,75016,0505005,3109,8104,930
530,000540,0002,0003,7405,4807,2208,72010,03011,33012,64013,94015,25016,5505005,74010,3105,240
540,000550,0002,0003,7405,4807,2208,96010,53011,83013,14014,44015,75017,0505005,74010,8105,240
550,000560,0002,0003,7405,4807,2208,96010,70012,33013,64014,94016,25017,5505005,74011,3105,240
560,000570,0002,0003,7405,4807,2208,96010,70012,44014,14015,44016,75018,0505005,74011,7405,240
570,000580,0002,0003,7405,4807,2208,96010,70012,44014,18015,92017,25018,5505005,74011,7405,240
580,000590,0002,0003,7405,4807,2208,96010,70012,44014,18015,92017,66019,0505005,74011,7405,240
590,000800,0002,0003,7405,4807,2208,96010,70012,44014,18015,92017,66019,4005005,74011,7405,240
800,000810,0002,5004,2405,9807,7209,46011,20012,94014,68016,42018,16019,9005005,74011,7405,240
810,000820,0002,5004,6806,4808,2209,96011,70013,44015,18016,92018,66020,4005706,24012,2405,740
820,000830,0002,5004,6806,8508,72010,46012,20013,94015,68017,42019,16020,9006306,74012,7406,240
830,000840,0002,5004,6806,8509,03010,96012,70014,44016,18017,92019,66021,4006307,18013,2406,550
840,000850,0002,5004,6806,8509,03011,20013,20014,94016,68018,42020,16021,9006307,18013,7406,550
850,000860,0002,5004,6806,8509,03011,20013,38015,44017,18018,92020,66022,4006307,18014,2406,550
860,000870,0002,5004,6806,8509,03011,20013,38015,55017,68019,42021,16022,9006307,18014,6806,550
870,000880,0002,5004,6806,8509,03011,20013,38015,55017,73019,90021,66023,4006307,18014,6806,550
880,000890,0002,5004,6806,8509,03011,20013,38015,55017,73019,90022,08023,9006307,18014,6806,550
890,0001,200,0002,5004,6806,8509,03011,20013,38015,55017,73019,90022,08024,2506307,18014,6806,550
1,200,0001,210,0003,0005,1807,3509,53011,70013,88016,05018,23020,40022,58024,7506307,18014,6806,550
1,210,0001,220,0003,0005,6107,85010,03012,20014,38016,55018,73020,90023,08025,2506907,68015,1807,050
1,220,0001,230,0003,0005,6108,22010,53012,70014,88017,05019,23021,40023,58025,7507508,18015,6807,550
1,230,0001,240,0003,0005,6108,22010,83013,20015,38017,55019,73021,90024,08026,2507508,61016,1807,860
1,240,0001,250,0003,0005,6108,22010,83013,44015,88018,05020,23022,40024,58026,7507508,61016,6807,860
1,250,0001,260,0003,0005,6108,22010,83013,44016,05018,55020,73022,90025,08027,2507508,61017,1807,860
1,260,0001,270,0003,0005,6108,22010,83013,44016,05018,66021,23023,40025,58027,7507508,61017,6107,860
1,270,0001,280,0003,0005,6108,22010,83013,44016,05018,66021,27023,88026,08028,2507508,61017,6107,860
1,280,0001,290,0003,0005,6108,22010,83013,44016,05018,66021,27023,88026,49028,7507508,61017,6107,860

(2)

Taxable aggregate income and similar amount for 1964 income taxColumn AColumn BColumn CColumn D
Number of dependents and similar personsDependents aged 12Age of the relative employed only by a blue-return filerRelative employed only by the Resident
0 persons1 person2 persons3 persons4 persons5 persons6 persons7 persons8 persons9 persons10 persons or moreAge other than 19Age 19
At leastLess thanAmount of deductionAmount of deduction per person
yenyenyenyenyenyenyenyenyenyenyenyenyenyenyenyenyen
1,290,0001,800,0003,0005,6108,22010,83013,44016,05018,66021,27023,88026,49029,1007508,61017,6107,860
1,800,0001,810,0003,5006,1108,72011,33013,94016,55019,16021,77024,38026,99029,6007508,61017,6107,860
1,810,0001,820,0003,5006,5509,22011,83014,44017,05019,66022,27024,88027,49030,1008209,11018,1108,360
1,820,0001,830,0003,5006,5509,59012,33014,94017,55020,16022,77025,38027,99030,6008809,61018,6108,860
1,830,0001,840,0003,5006,5509,59012,64015,44018,05020,66023,27025,88028,49031,10088010,05019,1109,170
1,840,0001,850,0003,5006,5509,59012,64015,68018,55021,16023,77026,38028,99031,60088010,05019,6109,170
1,850,0001,860,0003,5006,5509,59012,64015,68018,73021,66024,27026,88029,49032,10088010,05020,1109,170
1,860,0001,870,0003,5006,5509,59012,64015,68018,73021,77024,77027,38029,99032,60088010,05020,5509,170
1,870,0001,880,0003,5006,5509,59012,64015,68018,73021,77024,82027,86030,49033,10088010,05020,5509,170
1,880,0001,890,0003,5006,5509,59012,64015,68018,73021,77024,82027,86030,91033,60088010,05020,5509,170
1,890,0002,500,0003,5006,5509,59012,64015,68018,73021,77024,82027,86030,91033,95088010,05020,5509,170
2,500,0002,510,0004,0007,05010,09013,14016,18019,23022,27025,32028,36031,41034,45088010,05020,5509,170
2,510,0002,520,0004,0007,48010,59013,64016,68019,73022,77025,82028,86031,91034,95094010,55021,0509,670
2,520,0002,530,0004,0007,48010,96014,14017,18020,23023,27026,32029,36032,41035,4501,00011,05021,55010,170
2,530,0002,540,0004,0007,48010,96014,44017,68020,73023,77026,82029,86032,91035,9501,00011,48022,05010,480
2,540,0002,550,0004,0007,48010,96014,44017,92021,23024,27027,32030,36033,41036,4501,00011,48022,55010,480
2,550,0002,560,0004,0007,48010,96014,44017,92021,40024,77027,82030,86033,91036,9501,00011,48023,05010,480
2,560,0002,570,0004,0007,48010,96014,44017,92021,40024,88028,32031,36034,41037,4501,00011,48023,48010,480
2,570,0002,580,0004,0007,48010,96014,44017,92021,40024,88028,36031,84034,91037,9501,00011,48023,48010,480
2,580,0002,590,0004,0007,48010,96014,44017,92021,40024,88028,36031,84035,32038,4501,00011,48023,48010,480
2,590,0004,000,0004,0007,48010,96014,44017,92021,40024,88028,36031,84035,32038,8001,00011,48023,48010,480
4,000,0004,010,0004,5007,98011,46014,94018,42021,90025,38028,86032,34035,82039,3001,00011,48023,48010,480
4,010,0004,020,0004,5008,42011,96015,44018,92022,40025,88029,36032,84036,32039,8001,07011,98023,98010,980
4,020,0004,030,0004,5008,42012,33015,94019,42022,90026,38029,86033,34036,82040,3001,13012,48024,48011,480
4,030,0004,040,0004,5008,42012,33016,25019,92023,40026,88030,36033,84037,32040,8001,13012,92024,98011,790
4,040,0004,050,0004,5008,42012,33016,25020,16023,90027,38030,86034,34037,82041,3001,13012,92025,48011,790
4,050,0004,060,0004,5008,42012,33016,25020,16024,08027,88031,36034,84038,32041,8001,13012,92025,98011,790
4,060,0004,070,0004,5008,42012,33016,25020,16024,08027,99031,86035,34038,82042,3001,13012,92026,42011,790
4,070,0004,080,0004,5008,42012,33016,25020,16024,08027,99031,91035,82039,32042,8001,13012,92026,42011,790
4,080,0004,090,0004,5008,42012,33016,25020,16024,08027,99031,91035,82039,74043,3001,13012,92026,42011,790
4,090,0006,000,0004,5008,42012,33016,25020,16024,08027,99031,91035,82039,74043,6501,13012,92026,42011,790
6,000,0006,010,0005,0008,92012,83016,75020,66024,58028,49032,41036,32040,24044,1501,13012,92026,42011,790
6,010,0006,020,0005,0009,35013,33017,25021,16025,08028,99032,91036,82040,74044,6501,19013,42026,92012,290
6,020,0006,030,0005,0009,35013,70017,75021,66025,58029,49033,41037,32041,24045,1501,25013,92027,42012,790
6,030,0006,040,0005,0009,35013,70018,05022,16026,08029,99033,91037,82041,74045,6501,25014,35027,92013,100
6,040,0006,050,0005,0009,35013,70018,05022,40026,58030,49034,41038,32042,24046,1501,25014,35028,42013,100
6,050,0006,060,0005,0009,35013,70018,05022,40026,75030,99034,91038,82042,74046,6501,25014,35028,92013,100
6,060,0006,070,0005,0009,35013,70018,05022,40026,75031,10035,41039,32043,24047,1501,25014,35029,35013,100
6,070,0006,080,0005,0009,35013,70018,05022,40026,75031,10035,45039,80043,74047,6501,25014,35029,35013,100
6,080,0006,090,0005,0009,35013,70018,05022,40026,75031,10035,45039,80044,15048,1501,25014,35029,35013,100
6,090,00010,000,0005,0009,35013,70018,05022,40026,75031,10035,45039,80044,15048,5001,25014,35029,35013,100
10,000,00010,010,0005,5009,85014,20018,55022,90027,25031,60035,95040,30044,65049,0001,25014,35029,35013,100
10,010,00010,020,0005,50010,29014,70019,05023,40027,75032,10036,45040,80045,15049,5001,32014,85029,85013,600
10,020,00010,030,0005,50010,29015,07019,55023,90028,25032,60036,95041,30045,65050,0001,38015,35030,35014,100
10,030,00010,040,0005,50010,29015,07019,86024,40028,75033,10037,45041,80046,15050,5001,38015,79030,85014,410
10,040,00010,050,0005,50010,29015,07019,86024,64029,25033,60037,95042,30046,65051,0001,38015,79031,35014,410
10,050,00010,060,0005,50010,29015,07019,86024,64029,43034,10038,45042,80047,15051,5001,38015,79031,85014,410
10,060,00010,070,0005,50010,29015,07019,86024,64029,43034,21038,95043,30047,65052,0001,38015,79032,29014,410
10,070,00010,080,0005,50010,29015,07019,86024,64029,43034,21039,00043,78048,15052,5001,38015,79032,29014,410
10,080,00010,090,0005,50010,29015,07019,86024,64029,43034,21039,00043,78048,57053,0001,38015,79032,29014,410

(3)

Taxable aggregate income and similar amount for 1964 income taxColumn AColumn BColumn CColumn D
Number of dependents and similar personsDependents aged 12Age of the relative employed only by a blue-return filerRelative employed only by the Resident
0 persons1 person2 persons3 persons4 persons5 persons6 persons7 persons8 persons9 persons10 persons or moreAge other than 19Age 19
At leastLess thanAmount of deductionAmount of deduction per person
yenyenyenyenyenyenyenyenyenyenyenyenyenyenyenyenyen
10,090,00020,000,0005,50010,29015,07019,86024,64029,43034,21039,00043,78048,57053,3501,38015,79032,29014,410
20,000,00020,010,0006,00010,79015,57020,36025,14029,93034,71039,50044,28049,07053,8501,38015,79032,29014,410
20,010,00020,020,0006,00011,22016,07020,86025,64030,43035,21040,00044,78049,57054,3501,44016,29032,79014,910
20,020,00020,030,0006,00011,22016,44021,36026,14030,93035,71040,50045,28050,07054,8501,50016,79033,29015,410
20,030,00020,040,0006,00011,22016,44021,66026,64031,43036,21041,00045,78050,57055,3501,50017,22033,79015,720
20,040,00020,050,0006,00011,22016,44021,66026,88031,93036,71041,50046,28051,07055,8501,50017,22034,29015,720
20,050,00020,060,0006,00011,22016,44021,66026,88032,10037,21042,00046,78051,57056,3501,50017,22034,79015,720
20,060,00020,070,0006,00011,22016,44021,66026,88032,10037,32042,50047,28052,07056,8501,50017,22035,22015,720
20,070,00020,080,0006,00011,22016,44021,66026,88032,10037,32042,54047,76052,57057,3501,50017,22035,22015,720
20,080,00020,090,0006,00011,22016,44021,66026,88032,10037,32042,54047,76052,98057,8501,50017,22035,22015,720
20,090,00030,000,0006,00011,22016,44021,66026,88032,10037,32042,54047,76052,98058,2001,50017,22035,22015,720
30,000,00030,010,0006,50011,72016,94022,16027,38032,60037,82043,04048,26053,48058,7001,50017,22035,22015,720
30,010,00030,020,0006,50012,16017,44022,66027,88033,10038,32043,54048,76053,98059,2001,57017,72035,72016,220
30,020,00030,030,0006,50012,16017,81023,16028,38033,60038,82044,04049,26054,48059,7001,63018,22036,22016,720
30,030,00030,040,0006,50012,16017,81023,47028,88034,10039,32044,54049,76054,98060,2001,63018,66036,72017,030
30,040,00030,050,0006,50012,16017,81023,47029,12034,60039,82045,04050,26055,48060,7001,63018,66037,22017,030
30,050,00030,060,0006,50012,16017,81023,47029,12034,78040,32045,54050,76055,98061,2001,63018,66037,72017,030
30,060,00030,070,0006,50012,16017,81023,47029,12034,78040,43046,04051,26056,48061,7001,63018,66038,16017,030
30,070,00030,080,0006,50012,16017,81023,47029,12034,78040,43046,09051,74056,98062,2001,63018,66038,16017,030
30,080,00030,090,0006,50012,16017,81023,47029,12034,78040,43046,09051,74057,40062,7001,63018,66038,16017,030
30,090,00045,000,0006,50012,16017,81023,47029,12034,78040,43046,09051,74057,40063,0501,63018,66038,16017,030
45,000,00045,010,0007,00012,66018,31023,97029,62035,28040,93046,59052,24057,90063,5501,63018,66038,16017,030
45,010,00045,020,0007,00013,09018,81024,47030,12035,78041,43047,09052,74058,40064,0501,69019,16038,66017,530
45,020,00045,030,0007,00013,09019,18024,97030,62036,28041,93047,59053,24058,90064,5501,75019,66039,16018,030
45,030,00045,040,0007,00013,09019,18025,27031,12036,78042,43048,09053,74059,40065,0501,75020,09039,66018,340
45,040,00045,050,0007,00013,09019,18025,27031,36037,28042,93048,59054,24059,90065,5501,75020,09040,16018,340
45,050,00045,060,0007,00013,09019,18025,27031,36037,45043,43049,09054,74060,40066,0501,75020,09040,66018,340
45,060,00045,070,0007,00013,09019,18025,27031,36037,45043,54049,59055,24060,90066,5501,75020,09041,09018,340
45,070,00045,080,0007,00013,09019,18025,27031,36037,45043,54049,63055,72061,40067,0501,75020,09041,09018,340
45,080,00045,090,0007,00013,09019,18025,27031,36037,45043,54049,63055,72061,81067,5501,75020,09041,09018,340
45,090,00060,000,0007,00013,09019,18025,27031,36037,45043,54049,63055,72061,81067,9001,75020,09041,09018,340
60,000,00060,010,0007,50013,59019,68025,77031,86037,95044,04050,13056,22062,31068,4001,75020,09041,09018,340
60,010,00060,020,0007,50014,03020,18026,27032,36038,45044,54050,63056,72062,81068,9001,82020,59041,59018,840
60,020,00060,030,0007,50014,03020,55026,77032,86038,95045,04051,13057,22063,31069,4001,88021,09042,09019,340
60,030,00060,040,0007,50014,03020,55027,08033,36039,45045,54051,63057,72063,81069,9001,88021,53042,59019,650
60,040,00060,050,0007,50014,03020,55027,08033,60039,95046,04052,13058,22064,31070,4001,88021,53043,09019,650
60,050,00060,060,0007,50014,03020,55027,08033,60040,13046,54052,63058,72064,81070,9001,88021,53043,59019,650
60,060,00060,070,0007,50014,03020,55027,08033,60040,13046,65053,13059,22065,31071,4001,88021,53044,03019,650
60,070,00060,080,0007,50014,03020,55027,08033,60040,13046,65053,18059,70065,81071,9001,88021,53044,03019,650
60,080,00060,090,0007,50014,03020,55027,08033,60040,13046,65053,18059,70066,23072,4001,88021,53044,03019,650
60,090,000 yen or more7,50014,03020,55027,08033,60040,13046,65053,18059,70066,23072,7501,88021,53044,03019,650

(Note) The terms used in this table are as follows: (1) "Taxable aggregate income and similar amount for 1964 income tax" means the taxable aggregate income and similar amount prescribed in Article 14, paragraph (1), item (ii) (Special Provisions on the Calculation of the Tax Prepayment calculation base for 1965) of the Supplementary Provisions. (2) "Number of dependents and similar persons" means the total number of Claimable Spouses to whom the provisions of Article 11-9 (Spousal Deduction) of the former Act were applied and dependents to whom the provisions of Article 11-10 (Deduction for Dependents) of the former Act were applied, with regard to income tax for 1964. (3) "Dependent" means a dependent to whom the provisions of Article 11-10 of the former Act were applied with regard to income tax for 1964. (4) "relative employed only by a blue-return filer" means a relative employed only by a blue-return filer prescribed in Article 11-2, paragraph (2) (Special Provisions on Including Salaries of Relatives Employed Only by a Blue-Return Filer in Necessary Expenses, etc.) of the former Act to whom the provisions of that paragraph were applied with regard to income tax for 1964. (5) "relative employed only by the Resident" means a relative employed only by the Resident prescribed in Article 11-2, paragraph (3) of the former Act to whom the provisions of that paragraph were applied with regard to income tax for 1964. (6) "Full amount" means the amount set forth in Article 14, paragraph (1), item (i) of the Supplementary Provisions.

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