所得税法附則別表第二（昭和４１年分の山林所得に係る所得税の簡易税額表）

附則別表第二昭和４１年分の山林所得に係る所得税の簡易税額表

Supplementary Provisions, Appended Table 2

（一）

課税山林所得金額		税額	課税山林所得金額		税額	課税山林所得金額		税額
以上	未満	税額	以上	未満	税額	以上	未満	税額
円	円	円	円	円	円	円	円	円
円	円	円	２３，０００	２３，５００	１，９２０	６１，０００	６２，０００	５，１００
１，５００円未満		０
１，５００円未満		０	２３，５００	２４，０００	１，９６０	６２，０００	６３，０００	５，１８０
１，５００	２，０００	１２０	２４，０００	２４，５００	２，０００	６３，０００	６４，０００	５，２７０
２，０００	２，５００	１６０	２４，５００	２５，０００	２，０５０	６４，０００	６５，０００	５，３５０
２，５００	３，０００	２００	２５，０００	２５，５００	２，０９０	６５，０００	６６，０００	５，４４０
３，０００	３，５００	２５０	２５，５００	２６，０００	２，１３０	６６，０００	６７，０００	５，５２０
３，５００	４，０００	２９０	２６，０００	２６，５００	２，１７０	６７，０００	６８，０００	５，６００
４，０００	４，５００	３３０	２６，５００	２７，０００	２，２１０	６８，０００	６９，０００	５，６９０
４，５００	５，０００	３７０	２７，０００	２７，５００	２，２５０	６９，０００	７０，０００	５，７７０
５，０００	５，５００	４１０	２７，５００	２８，０００	２，３００	７０，０００	７１，０００	５，８５０
５，５００	６，０００	４６０	２８，０００	２８，５００	２，３４０	７１，０００	７２，０００	５，９４０
６，０００	６，５００	５００	２８，５００	２９，０００	２，３８０	７２，０００	７３，０００	６，０２０
６，５００	７，０００	５４０	２９，０００	２９，５００	２，４２０	７３，０００	７４，０００	６，１１０
７，０００	７，５００	５８０	２９，５００	３０，０００	２，４６０	７４，０００	７５，０００	６，１９０
７，５００	８，０００	６２０	３０，０００	３１，０００	２，５１０	７５，０００	７６，０００	６，２７０
８，０００	８，５００	６６０	３１，０００	３２，０００	２，５９０	７６，０００	７７，０００	６，３６０
８，５００	９，０００	７１０	３２，０００	３３，０００	２，６７０	７７，０００	７８，０００	６，４４０
９，０００	９，５００	７５０	３３，０００	３４，０００	２，７６０	７８，０００	７９，０００	６，５２０
９，５００	１０，０００	７９０	３４，０００	３５，０００	２，８４０	７９，０００	８０，０００	６，６１０
１０，０００	１０，５００	８３０	３５，０００	３６，０００	２，９２０	８０，０００	８１，０００	６，６９０
１０，５００	１１，０００	８７０	３６，０００	３７，０００	３，０１０	８１，０００	８２，０００	６，７７０
１１，０００	１１，５００	９２０	３７，０００	３８，０００	３，０９０	８２，０００	８３，０００	６，８６０
１１，５００	１２，０００	９６０	３８，０００	３９，０００	３，１８０	８３，０００	８４，０００	６，９４０
１２，０００	１２，５００	１，０００	３９，０００	４０，０００	３，２６０	８４，０００	８５，０００	７，０３０
１２，５００	１３，０００	１，０４０	４０，０００	４１，０００	３，３４０	８５，０００	８６，０００	７，１１０
１３，０００	１３，５００	１，０８０	４１，０００	４２，０００	３，４３０	８６，０００	８７，０００	７，１９０
１３，５００	１４，０００	１，１２０	４２，０００	４３，０００	３，５１０	８７，０００	８８，０００	７，２８０
１４，０００	１４，５００	１，１７０	４３，０００	４４，０００	３，５９０	８８，０００	８９，０００	７，３６０
１４，５００	１５，０００	１，２１０	４４，０００	４５，０００	３，６８０	８９，０００	９０，０００	７，４４０
１５，０００	１５，５００	１，２５０	４５，０００	４６，０００	３，７６０	９０，０００	９２，０００	７，５３０
１５，５００	１６，０００	１，２９０	４６，０００	４７，０００	３，８５０	９２，０００	９４，０００	７，７００
１６，０００	１６，５００	１，３３０	４７，０００	４８，０００	３，９３０	９４，０００	９６，０００	７，８６０
１６，５００	１７，０００	１，３８０	４８，０００	４９，０００	４，０１０	９６，０００	９８，０００	８，０３０
１７，０００	１７，５００	１，４２０	４９，０００	５０，０００	４，１００	９８，０００	１００，０００	８，２００
１７，５００	１８，０００	１，４６０	５０，０００	５１，０００	４，１８０	１００，０００	１０２，０００	８，３７０
１８，０００	１８，５００	１，５００	５１，０００	５２，０００	４，２６０	１０２，０００	１０４，０００	８，５３０
１８，５００	１９，０００	１，５４０	５２，０００	５３，０００	４，３５０	１０４，０００	１０６，０００	８，７００
１９，０００	１９，５００	１，５９０	５３，０００	５４，０００	４，４３０	１０６，０００	１０８，０００	８，８７０
１９，５００	２０，０００	１，６３０	５４，０００	５５，０００	４，５１０	１０８，０００	１１０，０００	９，０３０
２０，０００	２０，５００	１，６７０	５５，０００	５６，０００	４，６００	１１０，０００	１１２，０００	９，２００
２０，５００	２１，０００	１，７１０	５６，０００	５７，０００	４，６８０	１１２，０００	１１４，０００	９，３７０
２１，０００	２１，５００	１，７５０	５７，０００	５８，０００	４，７７０	１１４，０００	１１６，０００	９，５４０
２１，５００	２２，０００	１，７９０	５８，０００	５９，０００	４，８５０	１１６，０００	１１８，０００	９，７００
２２，０００	２２，５００	１，８４０	５９，０００	６０，０００	４，９３０	１１８，０００	１２０，０００	９，８７０
２２，５００	２３，０００	１，８８０	６０，０００	６１，０００	５，０２０	１２０，０００	１２２，０００	１０，０４０

（二）

課税山林所得金額		税額	課税山林所得金額		税額	課税山林所得金額		税額
以上	未満	税額	以上	未満	税額	以上	未満	税額
円	円	円	円	円	円	円	円	円
１２２，０００	１２４，０００	１０，２１０	２１３，０００	２１６，０００	１７，８２０	３４８，０００	３５１，０００	２９，１２０
１２４，０００	１２６，０００	１０，３７０	２１６，０００	２１９，０００	１８，０７０	３５１，０００	３５４，０００	２９，３７０
１２６，０００	１２８，０００	１０，５４０	２１９，０００	２２２，０００	１８，３３０	３５４，０００	３５７，０００	２９，６２０
１２８，０００	１３０，０００	１０，７１０	２２２，０００	２２５，０００	１８，５８０	３５７，０００	３６０，０００	２９，８８０
１３０，０００	１３２，０００	１０，８８０	２２５，０００	２２８，０００	１８，８３０	３６０，０００	３６３，０００	３０，１３０
１３２，０００	１３４，０００	１１，０４０	２２８，０００	２３１，０００	１９，０８０	３６３，０００	３６６，０００	３０，３８０
１３４，０００	１３６，０００	１１，２１０	２３１，０００	２３４，０００	１９，３３０	３６６，０００	３６９，０００	３０，６３０
１３６，０００	１３８，０００	１１，３８０	２３４，０００	２３７，０００	１９，５８０	３６９，０００	３７２，０００	３０，８８０
１３８，０００	１４０，０００	１１，５５０	２３７，０００	２４０，０００	１９，８３０	３７２，０００	３７５，０００	３１，１３０
１４０，０００	１４２，０００	１１，７１０	２４０，０００	２４３，０００	２０，０８０	３７５，０００	３７８，０００	３１，３８０
１４２，０００	１４４，０００	１１，８８０	２４３，０００	２４６，０００	２０，３３０	３７８，０００	３８１，０００	３１，６３０
１４４，０００	１４６，０００	１２，０５０	２４６，０００	２４９，０００	２０，５９０	３８１，０００	３８４，０００	３１，８８０
１４６，０００	１４８，０００	１２，２２０	２４９，０００	２５２，０００	２０，８４０	３８４，０００	３８７，０００	３２，１４０
１４８，０００	１５０，０００	１２，３８０	２５２，０００	２５５，０００	２１，０９０	３８７，０００	３９０，０００	３２，３９０
１５０，０００	１５２，０００	１２，５５０	２５５，０００	２５８，０００	２１，３４０	３９０，０００	３９４，０００	３２，６４０
１５２，０００	１５４，０００	１２，７２０	２５８，０００	２６１，０００	２１，５９０	３９４，０００	３９８，０００	３２，９７０
１５４，０００	１５６，０００	１２，８８０	２６１，０００	２６４，０００	２１，８４０	３９８，０００	４０２，０００	３３，３１０
１５６，０００	１５８，０００	１３，０５０	２６４，０００	２６７，０００	２２，０９０	４０２，０００	４０６，０００	３３，６４０
１５８，０００	１６０，０００	１３，２２０	２６７，０００	２７０，０００	２２，３４０	４０６，０００	４１０，０００	３３，９８０
１６０，０００	１６２，０００	１３，３９０	２７０，０００	２７３，０００	２２，５９０	４１０，０００	４１４，０００	３４，３１０
１６２，０００	１６４，０００	１３，５５０	２７３，０００	２７６，０００	２２，８５０	４１４，０００	４１８，０００	３４，６５０
１６４，０００	１６６，０００	１３，７２０	２７６，０００	２７９，０００	２３，１００	４１８，０００	４２２，０００	３４，９８０
１６６，０００	１６８，０００	１３，８９０	２７９，０００	２８２，０００	２３，３５０	４２２，０００	４２６，０００	３５，３２０
１６８，０００	１７０，０００	１４，０６０	２８２，０００	２８５，０００	２３，６００	４２６，０００	４３０，０００	３５，６５０
１７０，０００	１７２，０００	１４，２２０	２８５，０００	２８８，０００	２３，８５０	４３０，０００	４３４，０００	３５，９９０
１７２，０００	１７４，０００	１４，３９０	２８８，０００	２９１，０００	２４，１００	４３４，０００	４３８，０００	３６，３２０
１７４，０００	１７６，０００	１４，５６０	２９１，０００	２９４，０００	２４，３５０	４３８，０００	４４２，０００	３６，６６０
１７６，０００	１７８，０００	１４，７３０	２９４，０００	２９７，０００	２４，６００	４４２，０００	４４６，０００	３６，９９０
１７８，０００	１８０，０００	１４，８９０	２９７，０００	３００，０００	２４，８５０	４４６，０００	４５０，０００	３７，３３０
１８０，０００	１８２，０００	１５，０６０	３００，０００	３０３，０００	２５，１１０	４５０，０００	４５４，０００	３７，６６０
１８２，０００	１８４，０００	１５，２３０	３０３，０００	３０６，０００	２５，３６０	４５４，０００	４５８，０００	３７，９９０
１８４，０００	１８６，０００	１５，４００	３０６，０００	３０９，０００	２５，６１０	４５８，０００	４６２，０００	３８，３３０
１８６，０００	１８８，０００	１５，５６０	３０９，０００	３１２，０００	２５，８６０	４６２，０００	４６６，０００	３８，６６０
１８８，０００	１９０，０００	１５，７３０	３１２，０００	３１５，０００	２６，１１０	４６６，０００	４７０，０００	３９，０００
１９０，０００	１９２，０００	１５，９００	３１５，０００	３１８，０００	２６，３６０	４７０，０００	４７４，０００	３９，３３０
１９２，０００	１９４，０００	１６，０７０	３１８，０００	３２１，０００	２６，６１０	４７４，０００	４７８，０００	３９，６７０
１９４，０００	１９６，０００	１６，２３０	３２１，０００	３２４，０００	２６，８６０	４７８，０００	４８２，０００	４０，０００
１９６，０００	１９８，０００	１６，４００	３２４，０００	３２７，０００	２７，１１０	４８２，０００	４８６，０００	４０，３４０
１９８，０００	２００，０００	１６，５７０	３２７，０００	３３０，０００	２７，３６０	４８６，０００	４９０，０００	４０，６７０
２００，０００	２０２，０００	１６，７４０	３３０，０００	３３３，０００	２７，６２０	４９０，０００	４９４，０００	４１，０１０
２０２，０００	２０４，０００	１６，９００	３３３，０００	３３６，０００	２７，８７０	４９４，０００	４９８，０００	４１，３４０
２０４，０００	２０６，０００	１７，０７０	３３６，０００	３３９，０００	２８，１２０	４９８，０００	５０２，０００	４１，６８０
２０６，０００	２０８，０００	１７，２４０	３３９，０００	３４２，０００	２８，３７０	５０２，０００	５０６，０００	４２，０５０
２０８，０００	２１０，０００	１７，４００	３４２，０００	３４５，０００	２８，６２０	５０６，０００	５１０，０００	４２，４５０
２１０，０００	２１３，０００	１７，５７０	３４５，０００	３４８，０００	２８，８７０	５１０，０００	５１４，０００	４２，８５０

（三）

課税山林所得金額		税額	課税山林所得金額		税額	課税山林所得金額		税額
以上	未満	税額	以上	未満	税額	以上	未満	税額
円	円	円	円	円	円	円	円	円
５１４，０００	５１８，０００	４３，２５０	７１０，０００	７１５，０００	６２，８５０	９３５，０００	９４０，０００	８５，３５０
５１８，０００	５２２，０００	４３，６５０	７１５，０００	７２０，０００	６３，３５０	９４０，０００	９４５，０００	８５，８５０
５２２，０００	５２６，０００	４４，０５０	７２０，０００	７２５，０００	６３，８５０	９４５，０００	９５０，０００	８６，３５０
５２６，０００	５３０，０００	４４，４５０	７２５，０００	７３０，０００	６４，３５０	９５０，０００	９５５，０００	８６，８５０
５３０，０００	５３４，０００	４４，８５０	７３０，０００	７３５，０００	６４，８５０	９５５，０００	９６０，０００	８７，３５０
５３４，０００	５３８，０００	４５，２５０	７３５，０００	７４０，０００	６５，３５０	９６０，０００	９６５，０００	８７，８５０
５３８，０００	５４２，０００	４５，６５０	７４０，０００	７４５，０００	６５，８５０	９６５，０００	９７０，０００	８８，３５０
５４２，０００	５４６，０００	４６，０５０	７４５，０００	７５０，０００	６６，３５０	９７０，０００	９７５，０００	８８，８５０
５４６，０００	５５０，０００	４６，４５０	７５０，０００	７５５，０００	６６，８５０	９７５，０００	９８０，０００	８９，３５０
５５０，０００	５５４，０００	４６，８５０	７５５，０００	７６０，０００	６７，３５０	９８０，０００	９８５，０００	８９，８５０
５５４，０００	５５８，０００	４７，２５０	７６０，０００	７６５，０００	６７，８５０	９８５，０００	９９０，０００	９０，３５０
５５８，０００	５６２，０００	４７，６５０	７６５，０００	７７０，０００	６８，３５０	９９０，０００	９９５，０００	９０，８５０
５６２，０００	５６６，０００	４８，０５０	７７０，０００	７７５，０００	６８，８５０	９９５，０００	１，０００，０００	９１，３５０
５６６，０００	５７０，０００	４８，４５０	７７５，０００	７８０，０００	６９，３５０
５７０，０００	５７４，０００	４８，８５０	７８０，０００	７８５，０００	６９，８５０
５７４，０００	５７８，０００	４９，２５０	７８５，０００	７９０，０００	７０，３５０	１，０００，０００	１，５００，０００	課税山林所得金額に１１．２％を乗じて算出した金額から２０，１５０円を控除した金額
５７８，０００	５８２，０００	４９，６５０	７９０，０００	７９５，０００	７０，８５０
５８２，０００	５８６，０００	５０，０５０	７９５，０００	８００，０００	７１，３５０
５８６，０００	５９０，０００	５０，４５０	８００，０００	８０５，０００	７１，８５０
５９０，０００	５９４，０００	５０，８５０	８０５，０００	８１０，０００	７２，３５０
５９４，０００	５９８，０００	５１，２５０	８１０，０００	８１５，０００	７２，８５０	１，５００，０００	２，５００，０００	課税山林所得金額に１５％を乗じて算出した金額から７７，１５０円を控除した金額
５９８，０００	６０２，０００	５１，６５０	８１５，０００	８２０，０００	７３，３５０
６０２，０００	６０６，０００	５２，０５０	８２０，０００	８２５，０００	７３，８５０
６０６，０００	６１０，０００	５２，４５０	８２５，０００	８３０，０００	７４，３５０
６１０，０００	６１４，０００	５２，８５０	８３０，０００	８３５，０００	７４，８５０
６１４，０００	６１８，０００	５３，２５０	８３５，０００	８４０，０００	７５，３５０	２，５００，０００	３，０００，０００	課税山林所得金額に１６．２％を乗じて算出した金額から１０７，１５０円を控除した金額
６１８，０００	６２２，０００	５３，６５０	８４０，０００	８４５，０００	７５，８５０
６２２，０００	６２６，０００	５４，０５０	８４５，０００	８５０，０００	７６，３５０
６２６，０００	６３０，０００	５４，４５０	８５０，０００	８５５，０００	７６，８５０
６３０，０００	６３５，０００	５４，８５０	８５５，０００	８６０，０００	７７，３５０
６３５，０００	６４０，０００	５５，３５０	８６０，０００	８６５，０００	７７，８５０	３，０００，０００	４，０００，０００	課税山林所得金額に２０％を乗じて算出した金額から２２１，１５０円を控除した金額
６４０，０００	６４５，０００	５５，８５０	８６５，０００	８７０，０００	７８，３５０
６４５，０００	６５０，０００	５６，３５０	８７０，０００	８７５，０００	７８，８５０
６５０，０００	６５５，０００	５６，８５０	８７５，０００	８８０，０００	７９，３５０
６５５，０００	６６０，０００	５７，３５０	８８０，０００	８８５，０００	７９，８５０
６６０，０００	６６５，０００	５７，８５０	８８５，０００	８９０，０００	８０，３５０	４，０００，０００	５，０００，０００	課税山林所得金額に２１．２％を乗じて算出した金額から２６９，１５０円を控除した金額
６６５，０００	６７０，０００	５８，３５０	８９０，０００	８９５，０００	８０，８５０
６７０，０００	６７５，０００	５８，８５０	８９５，０００	９００，０００	８１，３５０
６７５，０００	６８０，０００	５９，３５０	９００，０００	９０５，０００	８１，８５０
６８０，０００	６８５，０００	５９，８５０	９０５，０００	９１０，０００	８２，３５０
６８５，０００	６９０，０００	６０，３５０	９１０，０００	９１５，０００	８２，８５０	５，０００，０００	６，０００，０００	課税山林所得金額に２５％を乗じて算出した金額から４５９，１５０円を控除した金額
６９０，０００	６９５，０００	６０，８５０	９１５，０００	９２０，０００	８３，３５０
６９５，０００	７００，０００	６１，３５０	９２０，０００	９２５，０００	８３，８５０
７００，０００	７０５，０００	６１，８５０	９２５，０００	９３０，０００	８４，３５０
７０５，０００	７１０，０００	６２，３５０	９３０，０００	９３５，０００	８４，８５０

（四）

課税山林所得金額		税額	課税山林所得金額		税額	課税山林所得金額		税額
以上	未満	税額	以上	未満	税額	以上	未満	税額
円	円		円	円		円	円
６，０００，０００	７，５００，０００	課税山林所得金額に２６．２％を乗じて算出した金額から５３１，１５０円を控除した金額	１５，０００，０００	２０，０００，０００	課税山林所得金額に４０％を乗じて算出した金額から２，０６２，１５０円を控除した金額	１５０，０００，０００	２２５，０００，０００	課税山林所得金額に６５％を乗じて算出した金額から１９，５６２，１５０円を控除した金額
７，５００，０００	９，０００，０００	課税山林所得金額に３０％を乗じて算出した金額から８１６，１５０円を控除した金額	２０，０００，０００	３０，０００，０００	課税山林所得金額に４５％を乗じて算出した金額から３，０６２，１５０円を控除した金額	２２５，０００，０００	３００，０００，０００	課税山林所得金額に７０％を乗じて算出した金額から３０，８１２，１５０円を控除した金額
９，０００，０００	１１，０００，０００	課税山林所得金額に３１．２％を乗じて算出した金額から９２４，１５０円を控除した金額	３０，０００，０００	５０，０００，０００	課税山林所得金額に５０％を乗じて算出した金額から４，５６２，１５０円を控除した金額	３００，０００，０００円以上		課税山林所得金額に７５％を乗じて算出した金額から４５，８１２，１５０円を控除した金額
１１，０００，０００	１２，５００，０００	課税山林所得金額に３５％を乗じて算出した金額から１，３４２，１５０円を控除した金額	５０，０００，０００	１００，０００，０００	課税山林所得金額に５５％を乗じて算出した金額から７，０６２，１５０円を控除した金額
１２，５００，０００	１５，０００，０００	課税山林所得金額に３６．２％を乗じて算出した金額から１，４９２，１５０円を控除した金額	１００，０００，０００	１５０，０００，０００	課税山林所得金額に６０％を乗じて算出した金額から１２，０６２，１５０円を控除した金額

（備考）課税山林所得金額に係る税額を求めるには、課税山林所得金額に応じ、「課税山林所得金額」欄の該当する行を求めるものとし、その行の「税額」欄に記載されている金額が、その求める税額である。

(1)

Taxable timber income		Tax amount	Taxable timber income		Tax amount	Taxable timber income		Tax amount
At least	Less than	Tax amount	At least	Less than	Tax amount	At least	Less than	Tax amount
yen	yen	yen	yen	yen	yen	yen	yen	yen
yen	yen	yen	23,000	23,500	1,920	61,000	62,000	5,100
Less than 1,500 yen		0
Less than 1,500 yen		0	23,500	24,000	1,960	62,000	63,000	5,180
1,500	2,000	120	24,000	24,500	2,000	63,000	64,000	5,270
2,000	2,500	160	24,500	25,000	2,050	64,000	65,000	5,350
2,500	3,000	200	25,000	25,500	2,090	65,000	66,000	5,440
3,000	3,500	250	25,500	26,000	2,130	66,000	67,000	5,520
3,500	4,000	290	26,000	26,500	2,170	67,000	68,000	5,600
4,000	4,500	330	26,500	27,000	2,210	68,000	69,000	5,690
4,500	5,000	370	27,000	27,500	2,250	69,000	70,000	5,770
5,000	5,500	410	27,500	28,000	2,300	70,000	71,000	5,850
5,500	6,000	460	28,000	28,500	2,340	71,000	72,000	5,940
6,000	6,500	500	28,500	29,000	2,380	72,000	73,000	6,020
6,500	7,000	540	29,000	29,500	2,420	73,000	74,000	6,110
7,000	7,500	580	29,500	30,000	2,460	74,000	75,000	6,190
7,500	8,000	620	30,000	31,000	2,510	75,000	76,000	6,270
8,000	8,500	660	31,000	32,000	2,590	76,000	77,000	6,360
8,500	9,000	710	32,000	33,000	2,670	77,000	78,000	6,440
9,000	9,500	750	33,000	34,000	2,760	78,000	79,000	6,520
9,500	10,000	790	34,000	35,000	2,840	79,000	80,000	6,610
10,000	10,500	830	35,000	36,000	2,920	80,000	81,000	6,690
10,500	11,000	870	36,000	37,000	3,010	81,000	82,000	6,770
11,000	11,500	920	37,000	38,000	3,090	82,000	83,000	6,860
11,500	12,000	960	38,000	39,000	3,180	83,000	84,000	6,940
12,000	12,500	1,000	39,000	40,000	3,260	84,000	85,000	7,030
12,500	13,000	1,040	40,000	41,000	3,340	85,000	86,000	7,110
13,000	13,500	1,080	41,000	42,000	3,430	86,000	87,000	7,190
13,500	14,000	1,120	42,000	43,000	3,510	87,000	88,000	7,280
14,000	14,500	1,170	43,000	44,000	3,590	88,000	89,000	7,360
14,500	15,000	1,210	44,000	45,000	3,680	89,000	90,000	7,440
15,000	15,500	1,250	45,000	46,000	3,760	90,000	92,000	7,530
15,500	16,000	1,290	46,000	47,000	3,850	92,000	94,000	7,700
16,000	16,500	1,330	47,000	48,000	3,930	94,000	96,000	7,860
16,500	17,000	1,380	48,000	49,000	4,010	96,000	98,000	8,030
17,000	17,500	1,420	49,000	50,000	4,100	98,000	100,000	8,200
17,500	18,000	1,460	50,000	51,000	4,180	100,000	102,000	8,370
18,000	18,500	1,500	51,000	52,000	4,260	102,000	104,000	8,530
18,500	19,000	1,540	52,000	53,000	4,350	104,000	106,000	8,700
19,000	19,500	1,590	53,000	54,000	4,430	106,000	108,000	8,870
19,500	20,000	1,630	54,000	55,000	4,510	108,000	110,000	9,030
20,000	20,500	1,670	55,000	56,000	4,600	110,000	112,000	9,200
20,500	21,000	1,710	56,000	57,000	4,680	112,000	114,000	9,370
21,000	21,500	1,750	57,000	58,000	4,770	114,000	116,000	9,540
21,500	22,000	1,790	58,000	59,000	4,850	116,000	118,000	9,700
22,000	22,500	1,840	59,000	60,000	4,930	118,000	120,000	9,870
22,500	23,000	1,880	60,000	61,000	5,020	120,000	122,000	10,040

(2)

Taxable timber income		Tax amount	Taxable timber income		Tax amount	Taxable timber income		Tax amount
At least	Less than	Tax amount	At least	Less than	Tax amount	At least	Less than	Tax amount
yen	yen	yen	yen	yen	yen	yen	yen	yen
122,000	124,000	10,210	213,000	216,000	17,820	348,000	351,000	29,120
124,000	126,000	10,370	216,000	219,000	18,070	351,000	354,000	29,370
126,000	128,000	10,540	219,000	222,000	18,330	354,000	357,000	29,620
128,000	130,000	10,710	222,000	225,000	18,580	357,000	360,000	29,880
130,000	132,000	10,880	225,000	228,000	18,830	360,000	363,000	30,130
132,000	134,000	11,040	228,000	231,000	19,080	363,000	366,000	30,380
134,000	136,000	11,210	231,000	234,000	19,330	366,000	369,000	30,630
136,000	138,000	11,380	234,000	237,000	19,580	369,000	372,000	30,880
138,000	140,000	11,550	237,000	240,000	19,830	372,000	375,000	31,130
140,000	142,000	11,710	240,000	243,000	20,080	375,000	378,000	31,380
142,000	144,000	11,880	243,000	246,000	20,330	378,000	381,000	31,630
144,000	146,000	12,050	246,000	249,000	20,590	381,000	384,000	31,880
146,000	148,000	12,220	249,000	252,000	20,840	384,000	387,000	32,140
148,000	150,000	12,380	252,000	255,000	21,090	387,000	390,000	32,390
150,000	152,000	12,550	255,000	258,000	21,340	390,000	394,000	32,640
152,000	154,000	12,720	258,000	261,000	21,590	394,000	398,000	32,970
154,000	156,000	12,880	261,000	264,000	21,840	398,000	402,000	33,310
156,000	158,000	13,050	264,000	267,000	22,090	402,000	406,000	33,640
158,000	160,000	13,220	267,000	270,000	22,340	406,000	410,000	33,980
160,000	162,000	13,390	270,000	273,000	22,590	410,000	414,000	34,310
162,000	164,000	13,550	273,000	276,000	22,850	414,000	418,000	34,650
164,000	166,000	13,720	276,000	279,000	23,100	418,000	422,000	34,980
166,000	168,000	13,890	279,000	282,000	23,350	422,000	426,000	35,320
168,000	170,000	14,060	282,000	285,000	23,600	426,000	430,000	35,650
170,000	172,000	14,220	285,000	288,000	23,850	430,000	434,000	35,990
172,000	174,000	14,390	288,000	291,000	24,100	434,000	438,000	36,320
174,000	176,000	14,560	291,000	294,000	24,350	438,000	442,000	36,660
176,000	178,000	14,730	294,000	297,000	24,600	442,000	446,000	36,990
178,000	180,000	14,890	297,000	300,000	24,850	446,000	450,000	37,330
180,000	182,000	15,060	300,000	303,000	25,110	450,000	454,000	37,660
182,000	184,000	15,230	303,000	306,000	25,360	454,000	458,000	37,990
184,000	186,000	15,400	306,000	309,000	25,610	458,000	462,000	38,330
186,000	188,000	15,560	309,000	312,000	25,860	462,000	466,000	38,660
188,000	190,000	15,730	312,000	315,000	26,110	466,000	470,000	39,000
190,000	192,000	15,900	315,000	318,000	26,360	470,000	474,000	39,330
192,000	194,000	16,070	318,000	321,000	26,610	474,000	478,000	39,670
194,000	196,000	16,230	321,000	324,000	26,860	478,000	482,000	40,000
196,000	198,000	16,400	324,000	327,000	27,110	482,000	486,000	40,340
198,000	200,000	16,570	327,000	330,000	27,360	486,000	490,000	40,670
200,000	202,000	16,740	330,000	333,000	27,620	490,000	494,000	41,010
202,000	204,000	16,900	333,000	336,000	27,870	494,000	498,000	41,340
204,000	206,000	17,070	336,000	339,000	28,120	498,000	502,000	41,680
206,000	208,000	17,240	339,000	342,000	28,370	502,000	506,000	42,050
208,000	210,000	17,400	342,000	345,000	28,620	506,000	510,000	42,450
210,000	213,000	17,570	345,000	348,000	28,870	510,000	514,000	42,850

(3)

Taxable timber income		Tax amount	Taxable timber income		Tax amount	Taxable timber income		Tax amount
At least	Less than	Tax amount	At least	Less than	Tax amount	At least	Less than	Tax amount
yen	yen	yen	yen	yen	yen	yen	yen	yen
514,000	518,000	43,250	710,000	715,000	62,850	935,000	940,000	85,350
518,000	522,000	43,650	715,000	720,000	63,350	940,000	945,000	85,850
522,000	526,000	44,050	720,000	725,000	63,850	945,000	950,000	86,350
526,000	530,000	44,450	725,000	730,000	64,350	950,000	955,000	86,850
530,000	534,000	44,850	730,000	735,000	64,850	955,000	960,000	87,350
534,000	538,000	45,250	735,000	740,000	65,350	960,000	965,000	87,850
538,000	542,000	45,650	740,000	745,000	65,850	965,000	970,000	88,350
542,000	546,000	46,050	745,000	750,000	66,350	970,000	975,000	88,850
546,000	550,000	46,450	750,000	755,000	66,850	975,000	980,000	89,350
550,000	554,000	46,850	755,000	760,000	67,350	980,000	985,000	89,850
554,000	558,000	47,250	760,000	765,000	67,850	985,000	990,000	90,350
558,000	562,000	47,650	765,000	770,000	68,350	990,000	995,000	90,850
562,000	566,000	48,050	770,000	775,000	68,850	995,000	1,000,000	91,350
566,000	570,000	48,450	775,000	780,000	69,350
570,000	574,000	48,850	780,000	785,000	69,850
574,000	578,000	49,250	785,000	790,000	70,350	1,000,000	1,500,000	The amount calculated by multiplying the taxable timber income by 11.2%, less 20,150 yen
578,000	582,000	49,650	790,000	795,000	70,850
582,000	586,000	50,050	795,000	800,000	71,350
586,000	590,000	50,450	800,000	805,000	71,850
590,000	594,000	50,850	805,000	810,000	72,350
594,000	598,000	51,250	810,000	815,000	72,850	1,500,000	2,500,000	The amount calculated by multiplying the taxable timber income by 15%, less 77,150 yen
598,000	602,000	51,650	815,000	820,000	73,350
602,000	606,000	52,050	820,000	825,000	73,850
606,000	610,000	52,450	825,000	830,000	74,350
610,000	614,000	52,850	830,000	835,000	74,850
614,000	618,000	53,250	835,000	840,000	75,350	2,500,000	3,000,000	The amount calculated by multiplying the taxable timber income by 16.2%, less 107,150 yen
618,000	622,000	53,650	840,000	845,000	75,850
622,000	626,000	54,050	845,000	850,000	76,350
626,000	630,000	54,450	850,000	855,000	76,850
630,000	635,000	54,850	855,000	860,000	77,350
635,000	640,000	55,350	860,000	865,000	77,850	3,000,000	4,000,000	The amount calculated by multiplying the taxable timber income by 20%, less 221,150 yen
640,000	645,000	55,850	865,000	870,000	78,350
645,000	650,000	56,350	870,000	875,000	78,850
650,000	655,000	56,850	875,000	880,000	79,350
655,000	660,000	57,350	880,000	885,000	79,850
660,000	665,000	57,850	885,000	890,000	80,350	4,000,000	5,000,000	The amount calculated by multiplying the taxable timber income by 21.2%, less 269,150 yen
665,000	670,000	58,350	890,000	895,000	80,850
670,000	675,000	58,850	895,000	900,000	81,350
675,000	680,000	59,350	900,000	905,000	81,850
680,000	685,000	59,850	905,000	910,000	82,350
685,000	690,000	60,350	910,000	915,000	82,850	5,000,000	6,000,000	The amount calculated by multiplying the taxable timber income by 25%, less 459,150 yen
690,000	695,000	60,850	915,000	920,000	83,350
695,000	700,000	61,350	920,000	925,000	83,850
700,000	705,000	61,850	925,000	930,000	84,350
705,000	710,000	62,350	930,000	935,000	84,850

(4)

Taxable timber income		Tax amount	Taxable timber income		Tax amount	Taxable timber income		Tax amount
At least	Less than	Tax amount	At least	Less than	Tax amount	At least	Less than	Tax amount
yen	yen		yen	yen		yen	yen
6,000,000	7,500,000	The amount calculated by multiplying the taxable timber income by 26.2%, less 531,150 yen	15,000,000	20,000,000	The amount calculated by multiplying the taxable timber income by 40%, less 2,062,150 yen	150,000,000	225,000,000	The amount calculated by multiplying the taxable timber income by 65%, less 19,562,150 yen
7,500,000	9,000,000	The amount calculated by multiplying the taxable timber income by 30%, less 816,150 yen	20,000,000	30,000,000	The amount calculated by multiplying the taxable timber income by 45%, less 3,062,150 yen	225,000,000	300,000,000	The amount calculated by multiplying the taxable timber income by 70%, less 30,812,150 yen
9,000,000	11,000,000	The amount calculated by multiplying the taxable timber income by 31.2%, less 924,150 yen	30,000,000	50,000,000	The amount calculated by multiplying the taxable timber income by 50%, less 4,562,150 yen	300,000,000 yen or more		The amount calculated by multiplying the taxable timber income by 75%, less 45,812,150 yen
11,000,000	12,500,000	The amount calculated by multiplying the taxable timber income by 35%, less 1,342,150 yen	50,000,000	100,000,000	The amount calculated by multiplying the taxable timber income by 55%, less 7,062,150 yen
12,500,000	15,000,000	The amount calculated by multiplying the taxable timber income by 36.2%, less 1,492,150 yen	100,000,000	150,000,000	The amount calculated by multiplying the taxable timber income by 60%, less 12,062,150 yen

(Remarks) To find the tax amount on taxable timber income, find the applicable row of the "Taxable timber income" column according to the taxable timber income; the amount stated in the "Tax amount" column of that row is the tax amount sought.

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