附則別表第三昭和40年分の年末調整のための給与所得の源泉徴収税額表の附表
(一)
| 給与等の金額 | 給与所得控除後の給与等の金額 | 給与等の金額 | 給与所得控除後の給与等の金額 | 給与等の金額 | 給与所得控除後の給与等の金額 | |||
| 以上 | 未満 | 以上 | 未満 | 以上 | 未満 | |||
| 円 | 円 | 円 | 円 | 円 | 円 | 円 | 円 | 円 |
| 188,750円未満 | 129,000円未満 | 232,000 | 233,000 | 163,600 | 277,000 | 278,000 | 199,600 | |
| 188,750 | 189,000 | 129,000 | 233,000 | 234,000 | 164,400 | 278,000 | 279,000 | 200,400 |
| 189,000 | 190,000 | 129,200 | 234,000 | 235,000 | 165,200 | 279,000 | 280,000 | 201,200 |
| 190,000 | 191,000 | 130,000 | 235,000 | 236,000 | 166,000 | 280,000 | 281,000 | 202,000 |
| 191,000 | 192,000 | 130,800 | 236,000 | 237,000 | 166,800 | 281,000 | 282,000 | 202,800 |
| 192,000 | 193,000 | 131,600 | 237,000 | 238,000 | 167,600 | 282,000 | 283,000 | 203,600 |
| 193,000 | 194,000 | 132,400 | 238,000 | 239,000 | 168,400 | 283,000 | 284,000 | 204,400 |
| 194,000 | 195,000 | 133,200 | 239,000 | 240,000 | 169,200 | 284,000 | 285,000 | 205,200 |
| 195,000 | 196,000 | 134,000 | 240,000 | 241,000 | 170,000 | 285,000 | 286,000 | 206,000 |
| 196,000 | 197,000 | 134,800 | 241,000 | 242,000 | 170,800 | 286,000 | 287,000 | 206,800 |
| 197,000 | 198,000 | 135,600 | 242,000 | 243,000 | 171,600 | 287,000 | 288,000 | 207,600 |
| 198,000 | 199,000 | 136,400 | 243,000 | 244,000 | 172,400 | 288,000 | 289,000 | 208,400 |
| 199,000 | 200,000 | 137,200 | 244,000 | 245,000 | 173,200 | 289,000 | 290,000 | 209,200 |
| 200,000 | 201,000 | 138,000 | 245,000 | 246,000 | 174,000 | 290,000 | 291,000 | 210,000 |
| 201,000 | 202,000 | 138,800 | 246,000 | 247,000 | 174,800 | 291,000 | 292,000 | 210,800 |
| 202,000 | 203,000 | 139,600 | 247,000 | 248,000 | 175,600 | 292,000 | 293,000 | 211,600 |
| 203,000 | 204,000 | 140,400 | 248,000 | 249,000 | 176,400 | 293,000 | 294,000 | 212,400 |
| 204,000 | 205,000 | 141,200 | 249,000 | 250,000 | 177,200 | 294,000 | 295,000 | 213,200 |
| 205,000 | 206,000 | 142,000 | 250,000 | 251,000 | 178,000 | 295,000 | 296,000 | 214,000 |
| 206,000 | 207,000 | 142,800 | 251,000 | 252,000 | 178,800 | 296,000 | 297,000 | 214,800 |
| 207,000 | 208,000 | 143,600 | 252,000 | 253,000 | 179,600 | 297,000 | 298,000 | 215,600 |
| 208,000 | 209,000 | 144,400 | 253,000 | 254,000 | 180,400 | 298,000 | 299,000 | 216,400 |
| 209,000 | 210,000 | 145,200 | 254,000 | 255,000 | 181,200 | 299,000 | 300,000 | 217,200 |
| 210,000 | 211,000 | 146,000 | 255,000 | 256,000 | 182,000 | 300,000 | 301,000 | 218,000 |
| 211,000 | 212,000 | 146,800 | 256,000 | 257,000 | 182,800 | 301,000 | 302,000 | 218,800 |
| 212,000 | 213,000 | 147,600 | 257,000 | 258,000 | 183,600 | 302,000 | 303,000 | 219,600 |
| 213,000 | 214,000 | 148,400 | 258,000 | 259,000 | 184,400 | 303,000 | 304,000 | 220,400 |
| 214,000 | 215,000 | 149,200 | 259,000 | 260,000 | 185,200 | 304,000 | 305,500 | 221,200 |
| 215,000 | 216,000 | 150,000 | 260,000 | 261,000 | 186,000 | 305,500 | 307,000 | 222,400 |
| 216,000 | 217,000 | 150,800 | 261,000 | 262,000 | 186,800 | 307,000 | 308,500 | 223,600 |
| 217,000 | 218,000 | 151,600 | 262,000 | 263,000 | 187,600 | 308,500 | 310,000 | 224,800 |
| 218,000 | 219,000 | 152,400 | 263,000 | 264,000 | 188,400 | 310,000 | 311,500 | 226,000 |
| 219,000 | 220,000 | 153,200 | 264,000 | 265,000 | 189,200 | 311,500 | 313,000 | 227,200 |
| 220,000 | 221,000 | 154,000 | 265,000 | 266,000 | 190,000 | 313,000 | 314,500 | 228,400 |
| 221,000 | 222,000 | 154,800 | 266,000 | 267,000 | 190,800 | 314,500 | 316,000 | 229,600 |
| 222,000 | 223,000 | 155,600 | 267,000 | 268,000 | 191,600 | 316,000 | 317,500 | 230,800 |
| 223,000 | 224,000 | 156,400 | 268,000 | 269,000 | 192,400 | 317,500 | 319,000 | 232,000 |
| 224,000 | 225,000 | 157,200 | 269,000 | 270,000 | 193,200 | 319,000 | 320,500 | 233,200 |
| 225,000 | 226,000 | 158,000 | 270,000 | 271,000 | 194,000 | 320,500 | 322,000 | 234,400 |
| 226,000 | 227,000 | 158,800 | 271,000 | 272,000 | 194,800 | 322,000 | 323,500 | 235,600 |
| 227,000 | 228,000 | 159,600 | 272,000 | 273,000 | 195,600 | 323,500 | 325,000 | 236,800 |
| 228,000 | 229,000 | 160,400 | 273,000 | 274,000 | 196,400 | 325,000 | 326,500 | 238,000 |
| 229,000 | 230,000 | 161,200 | 274,000 | 275,000 | 197,200 | 326,500 | 328,000 | 239,200 |
| 230,000 | 231,000 | 162,000 | 275,000 | 276,000 | 198,000 | 328,000 | 329,500 | 240,400 |
| 231,000 | 232,000 | 162,800 | 276,000 | 277,000 | 198,800 | 329,500 | 331,000 | 241,600 |
(二)
| 給与等の金額 | 給与所得控除後の給与等の金額 | 給与等の金額 | 給与所得控除後の給与等の金額 | 給与等の金額 | 給与所得控除後の給与等の金額 | |||
| 以上 | 未満 | 以上 | 未満 | 以上 | 未満 | |||
| 円 | 円 | 円 | 円 | 円 | 円 | 円 | 円 | 円 |
| 331,000 | 332,500 | 242,800 | 398,500 | 400,000 | 296,800 | 466,000 | 467,500 | 351,750 |
| 332,500 | 334,000 | 244,000 | 400,000 | 401,500 | 298,000 | 467,500 | 469,000 | 353,000 |
| 334,000 | 335,500 | 245,200 | 401,500 | 403,000 | 299,200 | 469,000 | 470,500 | 354,200 |
| 335,500 | 337,000 | 246,400 | 403,000 | 404,500 | 300,400 | 470,500 | 472,000 | 355,450 |
| 337,000 | 338,500 | 247,600 | 404,500 | 406,000 | 301,600 | 472,000 | 473,500 | 356,700 |
| 338,500 | 340,000 | 248,800 | 406,000 | 407,500 | 302,800 | 473,500 | 475,000 | 357,950 |
| 340,000 | 341,500 | 250,000 | 407,500 | 409,000 | 304,000 | 475,000 | 476,500 | 359,150 |
| 341,500 | 343,000 | 251,200 | 409,000 | 410,500 | 305,200 | 476,500 | 478,000 | 360,400 |
| 343,000 | 344,500 | 252,400 | 410,500 | 412,000 | 306,400 | 478,000 | 479,500 | 361,650 |
| 344,500 | 346,000 | 253,600 | 412,000 | 413,500 | 307,600 | 479,500 | 481,000 | 362,900 |
| 346,000 | 347,500 | 254,800 | 413,500 | 415,000 | 308,800 | 481,000 | 482,500 | 364,100 |
| 347,500 | 349,000 | 256,000 | 415,000 | 416,500 | 310,000 | 482,500 | 484,000 | 365,350 |
| 349,000 | 350,500 | 257,200 | 416,500 | 418,000 | 311,200 | 484,000 | 485,500 | 366,600 |
| 350,500 | 352,000 | 258,400 | 418,000 | 419,500 | 312,400 | 485,500 | 487,000 | 367,850 |
| 352,000 | 353,500 | 259,600 | 419,500 | 421,000 | 313,600 | 487,000 | 488,500 | 369,050 |
| 353,500 | 355,000 | 260,800 | 421,000 | 422,500 | 314,800 | 488,500 | 490,000 | 370,300 |
| 355,000 | 356,500 | 262,000 | 422,500 | 424,000 | 316,000 | 490,000 | 492,000 | 371,550 |
| 356,500 | 358,000 | 263,200 | 424,000 | 425,500 | 317,200 | 492,000 | 494,000 | 373,200 |
| 358,000 | 359,500 | 264,400 | 425,500 | 427,000 | 318,400 | 494,000 | 496,000 | 374,850 |
| 359,500 | 361,000 | 265,600 | 427,000 | 428,500 | 319,600 | 496,000 | 498,000 | 376,500 |
| 361,000 | 362,500 | 266,800 | 428,500 | 430,000 | 320,800 | 498,000 | 500,000 | 378,150 |
| 362,500 | 364,000 | 268,000 | 430,000 | 431,500 | 322,050 | 500,000 | 502,000 | 379,800 |
| 364,000 | 365,500 | 269,200 | 431,500 | 433,000 | 323,300 | 502,000 | 504,000 | 381,450 |
| 365,500 | 367,000 | 270,400 | 433,000 | 434,500 | 324,500 | 504,000 | 506,000 | 383,100 |
| 367,000 | 368,500 | 271,600 | 434,500 | 436,000 | 325,750 | 506,000 | 508,000 | 384,750 |
| 368,500 | 370,000 | 272,800 | 436,000 | 437,500 | 327,000 | 508,000 | 510,000 | 386,400 |
| 370,000 | 371,500 | 274,000 | 437,500 | 439,000 | 328,250 | 510,000 | 512,000 | 388,050 |
| 371,500 | 373,000 | 275,200 | 439,000 | 440,500 | 329,450 | 512,000 | 514,000 | 389,700 |
| 373,000 | 374,500 | 276,400 | 440,500 | 442,000 | 330,700 | 514,000 | 516,000 | 391,350 |
| 374,500 | 376,000 | 277,600 | 442,000 | 443,500 | 331,950 | 516,000 | 518,000 | 393,000 |
| 376,000 | 377,500 | 278,800 | 443,500 | 445,000 | 333,200 | 518,000 | 520,000 | 394,650 |
| 377,500 | 379,000 | 280,000 | 445,000 | 446,500 | 334,400 | 520,000 | 522,000 | 396,300 |
| 379,000 | 380,500 | 281,200 | 446,500 | 448,000 | 335,650 | 522,000 | 524,000 | 397,950 |
| 380,500 | 382,000 | 282,400 | 448,000 | 449,500 | 336,900 | 524,000 | 526,000 | 399,600 |
| 382,000 | 383,500 | 283,600 | 449,500 | 451,000 | 338,150 | 526,000 | 528,000 | 401,250 |
| 383,500 | 385,000 | 284,800 | 451,000 | 452,500 | 339,350 | 528,000 | 530,000 | 402,950 |
| 385,000 | 386,500 | 286,000 | 452,500 | 454,000 | 340,600 | 530,000 | 532,000 | 404,750 |
| 386,500 | 388,000 | 287,200 | 454,000 | 455,500 | 341,850 | 532,000 | 534,000 | 406,550 |
| 388,000 | 389,500 | 288,400 | 455,500 | 457,000 | 343,100 | 534,000 | 536,000 | 408,350 |
| 389,500 | 391,000 | 289,600 | 457,000 | 458,500 | 344,300 | 536,000 | 538,000 | 410,150 |
| 391,000 | 392,500 | 290,800 | 458,500 | 460,000 | 345,550 | 538,000 | 540,000 | 411,950 |
| 392,500 | 394,000 | 292,000 | 460,000 | 461,500 | 346,800 | 540,000 | 542,000 | 413,750 |
| 394,000 | 395,500 | 293,200 | 461,500 | 463,000 | 348,050 | 542,000 | 544,000 | 415,550 |
| 395,500 | 397,000 | 294,400 | 463,000 | 464,500 | 349,250 | 544,000 | 546,000 | 417,350 |
| 397,000 | 398,500 | 295,600 | 464,500 | 466,000 | 350,500 | 546,000 | 548,000 | 419,150 |
(三)
| 給与等の金額 | 給与所得控除後の給与等の金額 | 給与等の金額 | 給与所得控除後の給与等の金額 | 給与等の金額 | 給与所得控除後の給与等の金額 | |||
| 以上 | 未満 | 以上 | 未満 | 以上 | 未満 | |||
| 円 | 円 | 円 | 円 | 円 | 円 | 円 | 円 | 円 |
| 548,000 | 550,000 | 420,950 | 618,000 | 620,000 | 483,950 | 688,000 | 690,000 | 546,950 |
| 550,000 | 552,000 | 422,750 | 620,000 | 622,000 | 485,750 | 690,000 | 692,000 | 548,750 |
| 552,000 | 554,000 | 424,550 | 622,000 | 624,000 | 487,550 | 692,000 | 694,000 | 550,550 |
| 554,000 | 556,000 | 426,350 | 624,000 | 626,000 | 489,350 | 694,000 | 696,000 | 552,350 |
| 556,000 | 558,000 | 428,150 | 626,000 | 628,000 | 491,150 | 696,000 | 698,000 | 554,150 |
| 558,000 | 560,000 | 429,950 | 628,000 | 630,000 | 492,950 | 698,000 | 700,000 | 555,950 |
| 560,000 | 562,000 | 431,750 | 630,000 | 632,000 | 494,750 | 700,000 | 702,000 | 557,750 |
| 562,000 | 564,000 | 433,550 | 632,000 | 634,000 | 496,550 | 702,000 | 704,000 | 559,550 |
| 564,000 | 566,000 | 435,350 | 634,000 | 636,000 | 498,350 | 704,000 | 706,000 | 561,350 |
| 566,000 | 568,000 | 437,150 | 636,000 | 638,000 | 500,150 | 706,000 | 708,000 | 563,150 |
| 568,000 | 570,000 | 438,950 | 638,000 | 640,000 | 501,950 | 708,000 | 710,000 | 564,950 |
| 570,000 | 572,000 | 440,750 | 640,000 | 642,000 | 503,750 | 710,000 | 712,000 | 566,750 |
| 572,000 | 574,000 | 442,550 | 642,000 | 644,000 | 505,550 | 712,000 | 714,000 | 568,550 |
| 574,000 | 576,000 | 444,350 | 644,000 | 646,000 | 507,350 | 714,000 | 716,000 | 570,350 |
| 576,000 | 578,000 | 446,150 | 646,000 | 648,000 | 509,150 | 716,000 | 718,000 | 572,150 |
| 578,000 | 580,000 | 447,950 | 648,000 | 650,000 | 510,950 | 718,000 | 720,000 | 573,950 |
| 580,000 | 582,000 | 449,750 | 650,000 | 652,000 | 512,750 | 720,000 | 722,000 | 575,750 |
| 582,000 | 584,000 | 451,550 | 652,000 | 654,000 | 514,550 | 722,000 | 724,000 | 577,550 |
| 584,000 | 586,000 | 453,350 | 654,000 | 656,000 | 516,350 | 724,000 | 726,000 | 579,350 |
| 586,000 | 588,000 | 455,150 | 656,000 | 658,000 | 518,150 | 726,000 | 728,000 | 581,150 |
| 588,000 | 590,000 | 456,950 | 658,000 | 660,000 | 519,950 | 728,000 | 730,000 | 582,950 |
| 590,000 | 592,000 | 458,750 | 660,000 | 662,000 | 521,750 | 730,000 | 732,000 | 584,750 |
| 592,000 | 594,000 | 460,550 | 662,000 | 664,000 | 523,550 | 732,000 | 734,000 | 586,550 |
| 594,000 | 596,000 | 462,350 | 664,000 | 666,000 | 525,350 | 734,000 | 736,000 | 588,350 |
| 596,000 | 598,000 | 464,150 | 666,000 | 668,000 | 527,150 | 736,000 | 738,000 | 590,150 |
| 598,000 | 600,000 | 465,950 | 668,000 | 670,000 | 528,950 | 738,000 | 740,000 | 591,950 |
| 600,000 | 602,000 | 467,750 | 670,000 | 672,000 | 530,750 | 740,000 | 742,000 | 593,750 |
| 602,000 | 604,000 | 469,550 | 672,000 | 674,000 | 532,550 | 742,000 | 744,000 | 595,550 |
| 604,000 | 606,000 | 471,350 | 674,000 | 676,000 | 534,350 | 744,000 | 746,000 | 597,350 |
| 606,000 | 608,000 | 473,150 | 676,000 | 678,000 | 536,150 | 746,000 | 748,000 | 599,150 |
| 608,000 | 610,000 | 474,950 | 678,000 | 680,000 | 537,950 | 748,000 | 750,000 | 600,950 |
| 610,000 | 612,000 | 476,750 | 680,000 | 682,000 | 539,750 | 750,000 | 752,000 | 602,750 |
| 612,000 | 614,000 | 478,550 | 682,000 | 684,000 | 541,550 | 752,000 | 752,500 | 604,550 |
| 614,000 | 616,000 | 480,350 | 684,000 | 686,000 | 543,350 | 752,500円以上 | 給与等の金額から147,500円を控除した金額 | |
| 616,000 | 618,000 | 482,150 | 686,000 | 688,000 | 545,150 | |||
(備考) 給与所得控除後の給与等の金額を求めるには、その年中に確定した給与等の金額に応じ、「給与等の金額」欄の該当する行を求めるものとし、その行の「給与所得控除後の給与等の金額」欄に記載されている金額が、その給与等の金額についての給与所得控除後の給与等の金額である。