所得税法附則別表第五（昭和４１年分の年末調整のための給与所得の源泉徴収税額表）

附則別表第五昭和４１年分の年末調整のための給与所得の源泉徴収税額表

Supplementary Provisions, Appended Table 5

（一）

課税給与所得金額		税額	課税給与所得金額		税額	課税給与所得金額		税額	課税給与所得金額		税額
以上	未満	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
円	円	円	２５，５００	２６，０００	２，１３０	７１，０００	７２，０００	５，９４０	１５２，０００	１５４，０００	１３，５７０
１，５００円未満		０
１，５００円未満		０	２６，０００	２６，５００	２，１７０	７２，０００	７３，０００	６，０２０	１５４，０００	１５６，０００	１３，７７０
１，５００	２，０００	１２０	２６，５００	２７，０００	２，２１０	７３，０００	７４，０００	６，１１０	１５６，０００	１５８，０００	１３，９７０
２，０００	２，５００	１６０	２７，０００	２７，５００	２，２５０	７４，０００	７５，０００	６，１９０	１５８，０００	１６０，０００	１４，１７０
２，５００	３，０００	２００	２７，５００	２８，０００	２，３００	７５，０００	７６，０００	６，２７０	１６０，０００	１６２，０００	１４，３７０
３，０００	３，５００	２５０	２８，０００	２８，５００	２，３４０	７６，０００	７７，０００	６，３６０	１６２，０００	１６４，０００	１４，５７０
３，５００	４，０００	２９０	２８，５００	２９，０００	２，３８０	７７，０００	７８，０００	６，４４０	１６４，０００	１６６，０００	１４，７７０
４，０００	４，５００	３３０	２９，０００	２９，５００	２，４２０	７８，０００	７９，０００	６，５２０	１６６，０００	１６８，０００	１４，９７０
４，５００	５，０００	３７０	２９，５００	３０，０００	２，４６０	７９，０００	８０，０００	６，６１０	１６８，０００	１７０，０００	１５，１７０
５，０００	５，５００	４１０	３０，０００	３１，０００	２，５１０	８０，０００	８１，０００	６，６９０	１７０，０００	１７２，０００	１５，３７０
５，５００	６，０００	４６０	３１，０００	３２，０００	２，５９０	８１，０００	８２，０００	６，７７０	１７２，０００	１７４，０００	１５，５７０
６，０００	６，５００	５００	３２，０００	３３，０００	２，６７０	８２，０００	８３，０００	６，８６０	１７４，０００	１７６，０００	１５，７７０
６，５００	７，０００	５４０	３３，０００	３４，０００	２，７６０	８３，０００	８４，０００	６，９４０	１７６，０００	１７８，０００	１５，９７０
７，０００	７，５００	５８０	３４，０００	３５，０００	２，８４０	８４，０００	８５，０００	７，０３０	１７８，０００	１８０，０００	１６，１７０
７，５００	８，０００	６２０	３５，０００	３６，０００	２，９２０	８５，０００	８６，０００	７，１１０	１８０，０００	１８２，０００	１６，３７０
８，０００	８，５００	６６０	３６，０００	３７，０００	３，０１０	８６，０００	８７，０００	７，１９０	１８２，０００	１８４，０００	１６，５７０
８，５００	９，０００	７１０	３７，０００	３８，０００	３，０９０	８７，０００	８８，０００	７，２８０	１８４，０００	１８６，０００	１６，７７０
９，０００	９，５００	７５０	３８，０００	３９，０００	３，１８０	８８，０００	８９，０００	７，３６０	１８６，０００	１８８，０００	１６，９７０
９，５００	１０，０００	７９０	３９，０００	４０，０００	３，２６０	８９，０００	９０，０００	７，４４０	１８８，０００	１９０，０００	１７，１７０
１０，０００	１０，５００	８３０	４０，０００	４１，０００	３，３４０	９０，０００	９２，０００	７，５３０	１９０，０００	１９２，０００	１７，３７０
１０，５００	１１，０００	８７０	４１，０００	４２，０００	３，４３０	９２，０００	９４，０００	７，７００	１９２，０００	１９４，０００	１７，５７０
１１，０００	１１，５００	９２０	４２，０００	４３，０００	３，５１０	９４，０００	９６，０００	７，８６０	１９４，０００	１９６，０００	１７，７７０
１１，５００	１２，０００	９６０	４３，０００	４４，０００	３，５９０	９６，０００	９８，０００	８，０３０	１９６，０００	１９８，０００	１７，９７０
１２，０００	１２，５００	１，０００	４４，０００	４５，０００	３，６８０	９８，０００	１００，０００	８，２００	１９８，０００	２００，０００	１８，１７０
１２，５００	１３，０００	１，０４０	４５，０００	４６，０００	３，７６０	１００，０００	１０２，０００	８，３７０	２００，０００	２０２，０００	１８，３７０
１３，０００	１３，５００	１，０８０	４６，０００	４７，０００	３，８５０	１０２，０００	１０４，０００	８，５７０	２０２，０００	２０４，０００	１８，５９０
１３，５００	１４，０００	１，１２０	４７，０００	４８，０００	３，９３０	１０４，０００	１０６，０００	８，７７０	２０４，０００	２０６，０００	１８，８１０
１４，０００	１４，５００	１，１７０	４８，０００	４９，０００	４，０１０	１０６，０００	１０８，０００	８，９７０	２０６，０００	２０８，０００	１９，０４０
１４，５００	１５，０００	１，２１０	４９，０００	５０，０００	４，１００	１０８，０００	１１０，０００	９，１７０	２０８，０００	２１０，０００	１９，２６０
１５，０００	１５，５００	１，２５０	５０，０００	５１，０００	４，１８０	１１０，０００	１１２，０００	９，３７０	２１０，０００	２１３，０００	１９，４９０
１５，５００	１６，０００	１，２９０	５１，０００	５２，０００	４，２６０	１１２，０００	１１４，０００	９，５７０	２１３，０００	２１６，０００	１９，８２０
１６，０００	１６，５００	１，３３０	５２，０００	５３，０００	４，３５０	１１４，０００	１１６，０００	９，７７０	２１６，０００	２１９，０００	２０，１６０
１６，５００	１７，０００	１，３８０	５３，０００	５４，０００	４，４３０	１１６，０００	１１８，０００	９，９７０	２１９，０００	２２２，０００	２０，４９０
１７，０００	１７，５００	１，４２０	５４，０００	５５，０００	４，５１０	１１８，０００	１２０，０００	１０，１７０	２２２，０００	２２５，０００	２０，８３０
１７，５００	１８，０００	１，４６０	５５，０００	５６，０００	４，６００	１２０，０００	１２２，０００	１０，３７０	２２５，０００	２２８，０００	２１，１７０
１８，０００	１８，５００	１，５００	５６，０００	５７，０００	４，６８０	１２２，０００	１２４，０００	１０，５７０	２２８，０００	２３１，０００	２１，５００
１８，５００	１９，０００	１，５４０	５７，０００	５８，０００	４，７７０	１２４，０００	１２６，０００	１０，７７０	２３１，０００	２３４，０００	２１，８４０
１９，０００	１９，５００	１，５９０	５８，０００	５９，０００	４，８５０	１２６，０００	１２８，０００	１０，９７０	２３４，０００	２３７，０００	２２，１７０
１９，５００	２０，０００	１，６３０	５９，０００	６０，０００	４，９３０	１２８，０００	１３０，０００	１１，１７０	２３７，０００	２４０，０００	２２，５１０
２０，０００	２０，５００	１，６７０	６０，０００	６１，０００	５，０２０	１３０，０００	１３２，０００	１１，３７０	２４０，０００	２４３，０００	２２，８５０
２０，５００	２１，０００	１，７１０	６１，０００	６２，０００	５，１００	１３２，０００	１３４，０００	１１，５７０	２４３，０００	２４６，０００	２３，１８０
２１，０００	２１，５００	１，７５０	６２，０００	６３，０００	５，１８０	１３４，０００	１３６，０００	１１，７７０	２４６，０００	２４９，０００	２３，５２０
２１，５００	２２，０００	１，７９０	６３，０００	６４，０００	５，２７０	１３６，０００	１３８，０００	１１，９７０	２４９，０００	２５２，０００	２３，８５０
２２，０００	２２，５００	１，８４０	６４，０００	６５，０００	５，３５０	１３８，０００	１４０，０００	１２，１７０	２５２，０００	２５５，０００	２４，１９０
２２，５００	２３，０００	１，８８０	６５，０００	６６，０００	５，４４０	１４０，０００	１４２，０００	１２，３７０	２５５，０００	２５８，０００	２４，５３０
２３，０００	２３，５００	１，９２０	６６，０００	６７，０００	５，５２０	１４２，０００	１４４，０００	１２，５７０	２５８，０００	２６１，０００	２４，８６０
２３，５００	２４，０００	１，９６０	６７，０００	６８，０００	５，６００	１４４，０００	１４６，０００	１２，７７０	２６１，０００	２６４，０００	２５，２００
２４，０００	２４，５００	２，０００	６８，０００	６９，０００	５，６９０	１４６，０００	１４８，０００	１２，９７０	２６４，０００	２６７，０００	２５，５３０
２４，５００	２５，０００	２，０５０	６９，０００	７０，０００	５，７７０	１４８，０００	１５０，０００	１３，１７０	２６７，０００	２７０，０００	２５，８７０
２５，０００	２５，５００	２，０９０	７０，０００	７１，０００	５，８５０	１５０，０００	１５２，０００	１３，３７０	２７０，０００	２７３，０００	２６，２１０

（二）

課税給与所得金額		税額	課税給与所得金額		税額	課税給与所得金額		税額	課税給与所得金額		税額
以上	未満	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
２７３，０００	２７６，０００	２６，５４０	４３４，０００	４３８，０００	４９，６７０	６３５，０００	６４０，０００	８２，７７０	８８５，０００	８９０，０００	１３３，７９０
２７６，０００	２７９，０００	２６，８８０	４３８，０００	４４２，０００	５０，２７０	６４０，０００	６４５，０００	８３，７７０	８９０，０００	８９５，０００	１３４，８５０
２７９，０００	２８２，０００	２７，２１０	４４２，０００	４４６，０００	５０，８７０	６４５，０００	６５０，０００	８４，７７０	８９５，０００	９００，０００	１３５，９１０
２８２，０００	２８５，０００	２７，５５０	４４６，０００	４５０，０００	５１，４７０	６５０，０００	６５５，０００	８５，７７０	９００，０００	９０５，０００	１３６，９７０
２８５，０００	２８８，０００	２７，８９０	４５０，０００	４５４，０００	５２，０７０	６５５，０００	６６０，０００	８６，７７０	９０５，０００	９１０，０００	１３８，０３０
２８８，０００	２９１，０００	２８，２２０	４５４，０００	４５８，０００	５２，６７０	６６０，０００	６６５，０００	８７，７７０	９１０，０００	９１５，０００	１３９，０９０
２９１，０００	２９４，０００	２８，５６０	４５８，０００	４６２，０００	５３，２７０	６６５，０００	６７０，０００	８８，７７０	９１５，０００	９２０，０００	１４０，１５０
２９４，０００	２９７，０００	２８，８９０	４６２，０００	４６６，０００	５３，８７０	６７０，０００	６７５，０００	８９，７７０	９２０，０００	９２５，０００	１４１，２１０
２９７，０００	３００，０００	２９，２３０	４６６，０００	４７０，０００	５４，４７０	６７５，０００	６８０，０００	９０，７７０	９２５，０００	９３０，０００	１４２，２７０
３００，０００	３０３，０００	２９，５７０	４７０，０００	４７４，０００	５５，０７０	６８０，０００	６８５，０００	９１，７７０	９３０，０００	９３５，０００	１４３，３３０
３０３，０００	３０６，０００	３０，０２０	４７４，０００	４７８，０００	５５，６７０	６８５，０００	６９０，０００	９２，７７０	９３５，０００	９４０，０００	１４４，３９０
３０６，０００	３０９，０００	３０，４７０	４７８，０００	４８２，０００	５６，２７０	６９０，０００	６９５，０００	９３，７７０	９４０，０００	９４５，０００	１４５，４５０
３０９，０００	３１２，０００	３０，９２０	４８２，０００	４８６，０００	５６，８７０	６９５，０００	７００，０００	９４，７７０	９４５，０００	９５０，０００	１４６，５１０
３１２，０００	３１５，０００	３１，３７０	４８６，０００	４９０，０００	５７，４７０	７００，０００	７０５，０００	９５，７７０	９５０，０００	９５５，０００	１４７，５７０
３１５，０００	３１８，０００	３１，８２０	４９０，０００	４９４，０００	５８，０７０	７０５，０００	７１０，０００	９６，７７０	９５５，０００	９６０，０００	１４８，６３０
３１８，０００	３２１，０００	３２，２７０	４９４，０００	４９８，０００	５８，６７０	７１０，０００	７１５，０００	９７，７７０	９６０，０００	９６５，０００	１４９，６９０
３２１，０００	３２４，０００	３２，７２０	４９８，０００	５０２，０００	５９，２７０	７１５，０００	７２０，０００	９８，７７０	９６５，０００	９７０，０００	１５０，７５０
３２４，０００	３２７，０００	３３，１７０	５０２，０００	５０６，０００	５９，８９０	７２０，０００	７２５，０００	９９，７７０	９７０，０００	９７５，０００	１５１，８１０
３２７，０００	３３０，０００	３３，６２０	５０６，０００	５１０，０００	６０，５４０	７２５，０００	７３０，０００	１００，７７０	９７５，０００	９８０，０００	１５２，８７０
３３０，０００	３３３，０００	３４，０７０	５１０，０００	５１４，０００	６１，１９０	７３０，０００	７３５，０００	１０１，７７０	９８０，０００	９８５，０００	１５３，９３０
３３３，０００	３３６，０００	３４，５２０	５１４，０００	５１８，０００	６１，８３０	７３５，０００	７４０，０００	１０２，７７０	９８５，０００	９９０，０００	１５４，９９０
３３６，０００	３３９，０００	３４，９７０	５１８，０００	５２２，０００	６２，４８０	７４０，０００	７４５，０００	１０３，７７０	９９０，０００	９９５，０００	１５６，０５０
３３９，０００	３４２，０００	３５，４２０	５２２，０００	５２６，０００	６３，１３０	７４５，０００	７５０，０００	１０４，７７０	９９５，０００	１，０００，０００	１５７，１１０
３４２，０００	３４５，０００	３５，８７０	５２６，０００	５３０，０００	６３，７８０	７５０，０００	７５５，０００	１０５，７７０
３４５，０００	３４８，０００	３６，３２０	５３０，０００	５３４，０００	６４，４３０	７５５，０００	７６０，０００	１０６，７７０
３４８，０００	３５１，０００	３６，７７０	５３４，０００	５３８，０００	６５，０７０	７６０，０００	７６５，０００	１０７，７７０	１，０００，０００	１，２００，０００	課税給与所得金額に２５％を乗じて算出した金額から９１，８３０円を控除した金額
３５１，０００	３５４，０００	３７，２２０	５３８，０００	５４２，０００	６５，７２０	７６５，０００	７７０，０００	１０８，７７０
３５４，０００	３５７，０００	３７，６７０	５４２，０００	５４６，０００	６６，３７０	７７０，０００	７７５，０００	１０９，７７０
３５７，０００	３６０，０００	３８，１２０	５４６，０００	５５０，０００	６７，０２０	７７５，０００	７８０，０００	１１０，７７０
３６０，０００	３６３，０００	３８，５７０	５５０，０００	５５４，０００	６７，６７０	７８０，０００	７８５，０００	１１１，７７０
３６３，０００	３６６，０００	３９，０２０	５５４，０００	５５８，０００	６８，３１０	７８５，０００	７９０，０００	１１２，７７０	１，２００，０００	１，５００，０００	課税給与所得金額に２６．２％を乗じて算出した金額から１０６，２３０円を控除した金額
３６６，０００	３６９，０００	３９，４７０	５５８，０００	５６２，０００	６８，９６０	７９０，０００	７９５，０００	１１３，７７０
３６９，０００	３７２，０００	３９，９２０	５６２，０００	５６６，０００	６９，６１０	７９５，０００	８００，０００	１１４，７７０
３７２，０００	３７５，０００	４０，３７０	５６６，０００	５７０，０００	７０，２６０	８００，０００	８０５，０００	１１５，７７０
３７５，０００	３７８，０００	４０，８２０	５７０，０００	５７４，０００	７０，９１０	８０５，０００	８１０，０００	１１６，８３０
３７８，０００	３８１，０００	４１，２７０	５７４，０００	５７８，０００	７１，５５０	８１０，０００	８１５，０００	１１７，８９０	１，５００，０００	１，８００，０００	課税給与所得金額に３０％を乗じて算出した金額から１６３，２３０円を控除した金額
３８１，０００	３８４，０００	４１，７２０	５７８，０００	５８２，０００	７２，２００	８１５，０００	８２０，０００	１１８，９５０
３８４，０００	３８７，０００	４２，１７０	５８２，０００	５８６，０００	７２，８５０	８２０，０００	８２５，０００	１２０，０１０
３８７，０００	３９０，０００	４２，６２０	５８６，０００	５９０，０００	７３，５００	８２５，０００	８３０，０００	１２１，０７０
３９０，０００	３９４，０００	４３，０７０	５９０，０００	５９４，０００	７４，１５０	８３０，０００	８３５，０００	１２２，１３０
３９４，０００	３９８，０００	４３，６７０	５９４，０００	５９８，０００	７４，７９０	８３５，０００	８４０，０００	１２３，１９０	１，８００，０００	２，２００，０００	課税給与所得金額に３１．２％を乗じて算出した金額から１８４，８３０円を控除した金額
３９８，０００	４０２，０００	４４，２７０	５９８，０００	６０２，０００	７５，４４０	８４０，０００	８４５，０００	１２４，２５０
４０２，０００	４０６，０００	４４，８７０	６０２，０００	６０６，０００	７６，１７０	８４５，０００	８５０，０００	１２５，３１０
４０６，０００	４１０，０００	４５，４７０	６０６，０００	６１０，０００	７６，９７０	８５０，０００	８５５，０００	１２６，３７０
４１０，０００	４１４，０００	４６，０７０	６１０，０００	６１４，０００	７７，７７０	８５５，０００	８６０，０００	１２７，４３０
４１４，０００	４１８，０００	４６，６７０	６１４，０００	６１８，０００	７８，５７０	８６０，０００	８６５，０００	１２８，４９０	２，２００，０００	２，５００，０００	課税給与所得金額に３５％を乗じて算出した金額から２６８，４３０円を控除した金額
４１８，０００	４２２，０００	４７，２７０	６１８，０００	６２２，０００	７９，３７０	８６５，０００	８７０，０００	１２９，５５０
４２２，０００	４２６，０００	４７，８７０	６２２，０００	６２６，０００	８０，１７０	８７０，０００	８７５，０００	１３０，６１０
４２６，０００	４３０，０００	４８，４７０	６２６，０００	６３０，０００	８０，９７０	８７５，０００	８８０，０００	１３１，６７０
４３０，０００	４３４，０００	４９，０７０	６３０，０００	６３５，０００	８１，７７０	８８０，０００	８８５，０００	１３２，７３０

（三）

課税給与所得金額		税額	課税給与所得金額		税額	課税給与所得金額		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
２，５００，０００	３，０００，０００	課税給与所得金額に３６．２％を乗じて算出した金額から２９８，４３０円を控除した金額	６，０００，０００	１０，０００，０００	課税給与所得金額に５０％を乗じて算出した金額から９１２，４３０円を控除した金額	３０，０００，０００	４５，０００，０００	課税給与所得金額に６５％を乗じて算出した金額から３，９１２，４３０円を控除した金額
３，０００，０００	４，０００，０００	課税給与所得金額に４０％を乗じて算出した金額から４１２，４３０円を控除した金額	１０，０００，０００	２０，０００，０００	課税給与所得金額に５５％を乗じて算出した金額から１，４１２，４３０円を控除した金額	４５，０００，０００	６０，０００，０００	課税給与所得金額に７０％を乗じて算出した金額から６，１６２，４３０円を控除した金額
４，０００，０００	６，０００，０００	課税給与所得金額に４５％を乗じて算出した金額から６１２，４３０円を控除した金額	２０，０００，０００	３０，０００，０００	課税給与所得金額に６０％を乗じて算出した金額から２，４１２，４３０円を控除した金額	６０，０００，０００円以上		課税給与所得金額に７５％を乗じて算出した金額から９，１６２，４３０円を控除した金額
その者が障害者、老年者、寡婦又は勤労学生である場合には、これらの一に該当するごとに６，０００円を、控除対象配偶者又は扶養親族である障害者がある場合には、当該障害者１人につき６，０００円を、上の各種によつて求めた税額から控除した金額

（注）この表において「課税給与所得金額」とは、附則第三条第一項（昭和四十一年分の所得税の所得控除及び税額の計算に係る特例）の規定により読み替えられた新法第百九十条第二号（年末調整）に規定する給与所得控除後の給与等の金額から同号イからニまでに掲げる金額の合計額を控除した金額をいう。

（備考）税額の求め方は、次のとおりである。（一）　まず、この表の附表によりその年中の給与等の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から、次に掲げる金額を控除した金額を求める。（１）　その年中の給与等の金額から控除される社会保険料がある場合には、その金額（２）　給与所得者の保険料控除申告書により申告された社会保険料の金額がある場合には、その金額（３）　給与所得者の保険料控除申告書により申告された生命保険料（附則第三条第一項の規定により読み替えられた新法第七十五条第一項（生命保険料控除）に規定する生命保険料をいう。以下同じ。）の金額がある場合には、次に掲げる場合の区分に応じそれぞれ次に掲げる金額（イ）　その生命保険料の金額の合計額が２３，６００円までの場合　当該合計額（ロ）　その生命保険料の金額の合計額が２３，６００円をこえ５０，０００円までの場合　当該合計額の２分の１に相当する金額と１１，８００円との合計額（ハ）　その生命保険料の金額の合計額が５０，０００円をこえる場合　３６，８００円（４）　給与所得者の保険料控除申告書により申告された損害保険料（新法第七十六条第一項（損害保険料控除）に規定する損害保険料をいう。以下同じ。）の金額がある場合には、次に掲げる場合の区分に応じそれぞれ次に掲げる金額（イ）　その損害保険料の金額のすべてが新法第七十六条第一項第一号に規定する契約に係るものである場合　当該金額の合計額（その合計額が２，０００円をこえる場合には、２，０００円）（ロ）　その損害保険料の金額のすべてが新法第七十六条第一項第二号に規定する契約に係るものである場合　当該金額の合計額（その合計額が１０，０００円をこえる場合には、１０，０００円）（ハ）　その損害保険料の金額のうちに新法第七十六条第一項第一号に規定する契約に係るものと同項第二号に規定する契約に係るものとがある場合　当該金額の合計額（その合計額が１０，０００円をこえる場合には、１０，０００円）。ただし、同項第一号に規定する契約に係る金額が２，０００円をこえ、かつ、同項第二号に規定する契約に係る金額が８，０００円未満である場合には、２，０００円と同項第二号に規定する契約に係る金額との合計額とする。（二）　次に、（一）により求めた金額から、（１）　給与所得者の扶養控除等申告書により申告された控除対象配偶者がある場合において、（イ）　当該申告書により申告された扶養親族があるときは、附則第三条第一項の規定により読み替えられた新法第七十七条第一項（配偶者控除）の規定による配偶者控除の額、附則第三条第一項の規定により読み替えられた新法第七十八条第一項（扶養控除）の規定による扶養控除の額及び基礎控除の額の合計額を控除し、（ロ）　当該申告書により申告された扶養親族がないときは、附則第三条第一項の規定により読み替えられた新法第七十七条第一項の規定による配偶者控除の額及び基礎控除の額の合計額を控除し、（２）　給与所得者の扶養控除等申告書により申告された控除対象配偶者がない場合において、（イ）　当該申告書により申告された扶養親族があるときは、（ａ）　（ｂ）に該当するときを除くほか、附則第三条第一項の規定により読み替えられた新法第七十八条第一項及び第二項の規定による扶養控除の額並びに基礎控除の額の合計額を控除し、（ｂ）　当該申告書に附則第三条第一項の規定により読み替えられた新法第七十八条第二項の規定に該当する旨の記載がないときは、同条第一項の規定による扶養控除の額及び基礎控除の額の合計額を控除し、（ロ）　当該申告書により申告された扶養親族がないときは、基礎控除の額を控除し、それぞれその残額を求める。（三）　（二）により求めた残額に応じ、「課税給与所得金額」欄の該当する行を求め、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。（四）　当該申告書にその居住者が障害者、老年者、寡婦又は勤労学生に該当する旨の記載がある場合（当該勤労学生が新法第二条第一項第三十三号ロ（定義）に掲げる生徒に該当する場合には、当該申告書に勤労学生に該当する旨の記載があるほか、新法第百九十四条第三項（給与所得者の扶養控除等申告書）に規定する書類の提出又は提示があつた場合）には、これらの一に該当するごとに６，０００円を、当該申告書にその居住者の扶養親族等のうちに障害者がある旨の記載がある場合には、その障害者１人につき６，０００円を、（三）により求めた税額から控除した金額が、その求める税額である。（五）　（一）から（四）までにより税額を求める場合において、（二）により求めた残額が１，０００，０００円以上の居住者のその残額に１００円未満の端数があるときは、これを切り捨てた後の金額をその残額とみなすものとし、その居住者の税額に１０円未満の端数があるときは、これを切り捨てた額をもつてその求める税額とする。

附則別表第五の附表

（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	給与所得控除後の給与等の金額	以上	未満	給与所得控除後の給与等の金額	以上	未満	給与所得控除後の給与等の金額
円	円	円	円	円	円	円	円	円
２１１，２５０円未満		１３９，０００円未満	２５５，０００	２５６，０００	１７４，０００	３００，０００	３０１，０００	２１０，０００
２１１，２５０	２１２，０００	１３９，０００	２５６，０００	２５７，０００	１７４，８００	３０１，０００	３０２，０００	２１０，８００
２１２，０００	２１３，０００	１３９，６００	２５７，０００	２５８，０００	１７５，６００	３０２，０００	３０３，０００	２１１，６００
２１３，０００	２１４，０００	１４０，４００	２５８，０００	２５９，０００	１７６，４００	３０３，０００	３０４，０００	２１２，４００
２１４，０００	２１５，０００	１４１，２００	２５９，０００	２６０，０００	１７７，２００	３０４，０００	３０５，０００	２１３，２００
２１５，０００	２１６，０００	１４２，０００	２６０，０００	２６１，０００	１７８，０００	３０５，０００	３０６，０００	２１４，０００
２１６，０００	２１７，０００	１４２，８００	２６１，０００	２６２，０００	１７８，８００	３０６，０００	３０７，０００	２１４，８００
２１７，０００	２１８，０００	１４３，６００	２６２，０００	２６３，０００	１７９，６００	３０７，０００	３０８，０００	２１５，６００
２１８，０００	２１９，０００	１４４，４００	２６３，０００	２６４，０００	１８０，４００	３０８，０００	３０９，０００	２１６，４００
２１９，０００	２２０，０００	１４５，２００	２６４，０００	２６５，０００	１８１，２００	３０９，０００	３１０，０００	２１７，２００
２２０，０００	２２１，０００	１４６，０００	２６５，０００	２６６，０００	１８２，０００	３１０，０００	３１１，５００	２１８，０００
２２１，０００	２２２，０００	１４６，８００	２６６，０００	２６７，０００	１８２，８００	３１１，５００	３１３，０００	２１９，２００
２２２，０００	２２３，０００	１４７，６００	２６７，０００	２６８，０００	１８３，６００	３１３，０００	３１４，５００	２２０，４００
２２３，０００	２２４，０００	１４８，４００	２６８，０００	２６９，０００	１８４，４００	３１４，５００	３１６，０００	２２１，６００
２２４，０００	２２５，０００	１４９，２００	２６９，０００	２７０，０００	１８５，２００	３１６，０００	３１７，５００	２２２，８００
２２５，０００	２２６，０００	１５０，０００	２７０，０００	２７１，０００	１８６，０００	３１７，５００	３１９，０００	２２４，０００
２２６，０００	２２７，０００	１５０，８００	２７１，０００	２７２，０００	１８６，８００	３１９，０００	３２０，５００	２２５，２００
２２７，０００	２２８，０００	１５１，６００	２７２，０００	２７３，０００	１８７，６００	３２０，５００	３２２，０００	２２６，４００
２２８，０００	２２９，０００	１５２，４００	２７３，０００	２７４，０００	１８８，４００	３２２，０００	３２３，５００	２２７，６００
２２９，０００	２３０，０００	１５３，２００	２７４，０００	２７５，０００	１８９，２００	３２３，５００	３２５，０００	２２８，８００
２３０，０００	２３１，０００	１５４，０００	２７５，０００	２７６，０００	１９０，０００	３２５，０００	３２６，５００	２３０，０００
２３１，０００	２３２，０００	１５４，８００	２７６，０００	２７７，０００	１９０，８００	３２６，５００	３２８，０００	２３１，２００
２３２，０００	２３３，０００	１５５，６００	２７７，０００	２７８，０００	１９１，６００	３２８，０００	３２９，５００	２３２，４００
２３３，０００	２３４，０００	１５６，４００	２７８，０００	２７９，０００	１９２，４００	３２９，５００	３３１，０００	２３３，６００
２３４，０００	２３５，０００	１５７，２００	２７９，０００	２８０，０００	１９３，２００	３３１，０００	３３２，５００	２３４，８００
２３５，０００	２３６，０００	１５８，０００	２８０，０００	２８１，０００	１９４，０００	３３２，５００	３３４，０００	２３６，０００
２３６，０００	２３７，０００	１５８，８００	２８１，０００	２８２，０００	１９４，８００	３３４，０００	３３５，５００	２３７，２００
２３７，０００	２３８，０００	１５９，６００	２８２，０００	２８３，０００	１９５，６００	３３５，５００	３３７，０００	２３８，４００
２３８，０００	２３９，０００	１６０，４００	２８３，０００	２８４，０００	１９６，４００	３３７，０００	３３８，５００	２３９，６００
２３９，０００	２４０，０００	１６１，２００	２８４，０００	２８５，０００	１９７，２００	３３８，５００	３４０，０００	２４０，８００
２４０，０００	２４１，０００	１６２，０００	２８５，０００	２８６，０００	１９８，０００	３４０，０００	３４１，５００	２４２，０００
２４１，０００	２４２，０００	１６２，８００	２８６，０００	２８７，０００	１９８，８００	３４１，５００	３４３，０００	２４３，２００
２４２，０００	２４３，０００	１６３，６００	２８７，０００	２８８，０００	１９９，６００	３４３，０００	３４４，５００	２４４，４００
２４３，０００	２４４，０００	１６４，４００	２８８，０００	２８９，０００	２００，４００	３４４，５００	３４６，０００	２４５，６００
２４４，０００	２４５，０００	１６５，２００	２８９，０００	２９０，０００	２０１，２００	３４６，０００	３４７，５００	２４６，８００
２４５，０００	２４６，０００	１６６，０００	２９０，０００	２９１，０００	２０２，０００	３４７，５００	３４９，０００	２４８，０００
２４６，０００	２４７，０００	１６６，８００	２９１，０００	２９２，０００	２０２，８００	３４９，０００	３５０，５００	２４９，２００
２４７，０００	２４８，０００	１６７，６００	２９２，０００	２９３，０００	２０３，６００	３５０，５００	３５２，０００	２５０，４００
２４８，０００	２４９，０００	１６８，４００	２９３，０００	２９４，０００	２０４，４００	３５２，０００	３５３，５００	２５１，６００
２４９，０００	２５０，０００	１６９，２００	２９４，０００	２９５，０００	２０５，２００	３５３，５００	３５５，０００	２５２，８００
２５０，０００	２５１，０００	１７０，０００	２９５，０００	２９６，０００	２０６，０００	３５５，０００	３５６，５００	２５４，０００
２５１，０００	２５２，０００	１７０，８００	２９６，０００	２９７，０００	２０６，８００	３５６，５００	３５８，０００	２５５，２００
２５２，０００	２５３，０００	１７１，６００	２９７，０００	２９８，０００	２０７，６００	３５８，０００	３５９，５００	２５６，４００
２５３，０００	２５４，０００	１７２，４００	２９８，０００	２９９，０００	２０８，４００	３５９，５００	３６１，０００	２５７，６００
２５４，０００	２５５，０００	１７３，２００	２９９，０００	３００，０００	２０９，２００	３６１，０００	３６２，５００	２５８，８００

（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	給与所得控除後の給与等の金額	以上	未満	給与所得控除後の給与等の金額	以上	未満	給与所得控除後の給与等の金額
円	円	円	円	円	円	円	円	円
３６２，５００	３６４，０００	２６０，０００	４３０，０００	４３１，５００	３１４，０００	４９７，５００	４９９，０００	３６８，０００
３６４，０００	３６５，５００	２６１，２００	４３１，５００	４３３，０００	３１５，２００	４９９，０００	５００，５００	３６９，２００
３６５，５００	３６７，０００	２６２，４００	４３３，０００	４３４，５００	３１６，４００	５００，５００	５０２，０００	３７０，４００
３６７，０００	３６８，５００	２６３，６００	４３４，５００	４３６，０００	３１７，６００	５０２，０００	５０３，５００	３７１，６００
３６８，５００	３７０，０００	２６４，８００	４３６，０００	４３７，５００	３１８，８００	５０３，５００	５０５，０００	３７２，８００
３７０，０００	３７１，５００	２６６，０００	４３７，５００	４３９，０００	３２０，０００	５０５，０００	５０６，５００	３７４，０００
３７１，５００	３７３，０００	２６７，２００	４３９，０００	４４０，５００	３２１，２００	５０６，５００	５０８，０００	３７５，２００
３７３，０００	３７４，５００	２６８，４００	４４０，５００	４４２，０００	３２２，４００	５０８，０００	５０９，５００	３７６，４００
３７４，５００	３７６，０００	２６９，６００	４４２，０００	４４３，５００	３２３，６００	５０９，５００	５１１，０００	３７７，６００
３７６，０００	３７７，５００	２７０，８００	４４３，５００	４４５，０００	３２４，８００	５１１，０００	５１２，５００	３７８，８００
３７７，５００	３７９，０００	２７２，０００	４４５，０００	４４６，５００	３２６，０００	５１２，５００	５１４，０００	３８０，０００
３７９，０００	３８０，５００	２７３，２００	４４６，５００	４４８，０００	３２７，２００	５１４，０００	５１５，５００	３８１，２００
３８０，５００	３８２，０００	２７４，４００	４４８，０００	４４９，５００	３２８，４００	５１５，５００	５１７，０００	３８２，４００
３８２，０００	３８３，５００	２７５，６００	４４９，５００	４５１，０００	３２９，６００	５１７，０００	５１８，５００	３８３，６００
３８３，５００	３８５，０００	２７６，８００	４５１，０００	４５２，５００	３３０，８００	５１８，５００	５２０，０００	３８４，８００
３８５，０００	３８６，５００	２７８，０００	４５２，５００	４５４，０００	３３２，０００	５２０，０００	５２１，５００	３８６，０００
３８６，５００	３８８，０００	２７９，２００	４５４，０００	４５５，５００	３３３，２００	５２１，５００	５２３，０００	３８７，２００
３８８，０００	３８９，５００	２８０，４００	４５５，５００	４５７，０００	３３４，４００	５２３，０００	５２４，５００	３８８，４００
３８９，５００	３９１，０００	２８１，６００	４５７，０００	４５８，５００	３３５，６００	５２４，５００	５２６，０００	３８９，６００
３９１，０００	３９２，５００	２８２，８００	４５８，５００	４６０，０００	３３６，８００	５２６，０００	５２７，５００	３９０，８００
３９２，５００	３９４，０００	２８４，０００	４６０，０００	４６１，５００	３３８，０００	５２７，５００	５２９，０００	３９２，０００
３９４，０００	３９５，５００	２８５，２００	４６１，５００	４６３，０００	３３９，２００	５２９，０００	５３０，５００	３９３，２００
３９５，５００	３９７，０００	２８６，４００	４６３，０００	４６４，５００	３４０，４００	５３０，５００	５３２，０００	３９４，４００
３９７，０００	３９８，５００	２８７，６００	４６４，５００	４６６，０００	３４１，６００	５３２，０００	５３４，０００	３９５，６００
３９８，５００	４００，０００	２８８，８００	４６６，０００	４６７，５００	３４２，８００	５３４，０００	５３６，０００	３９７，２００
４００，０００	４０１，５００	２９０，０００	４６７，５００	４６９，０００	３４４，０００	５３６，０００	５３８，０００	３９８，８００
４０１，５００	４０３，０００	２９１，２００	４６９，０００	４７０，５００	３４５，２００	５３８，０００	５４０，０００	４００，４００
４０３，０００	４０４，５００	２９２，４００	４７０，５００	４７２，０００	３４６，４００	５４０，０００	５４２，０００	４０２，０５０
４０４，５００	４０６，０００	２９３，６００	４７２，０００	４７３，５００	３４７，６００	５４２，０００	５４４，０００	４０３，７００
４０６，０００	４０７，５００	２９４，８００	４７３，５００	４７５，０００	３４８，８００	５４４，０００	５４６，０００	４０５，３５０
４０７，５００	４０９，０００	２９６，０００	４７５，０００	４７６，５００	３５０，０００	５４６，０００	５４８，０００	４０７，０００
４０９，０００	４１０，５００	２９７，２００	４７６，５００	４７８，０００	３５１，２００	５４８，０００	５５０，０００	４０８，６５０
４１０，５００	４１２，０００	２９８，４００	４７８，０００	４７９，５００	３５２，４００	５５０，０００	５５２，０００	４１０，３００
４１２，０００	４１３，５００	２９９，６００	４７９，５００	４８１，０００	３５３，６００	５５２，０００	５５４，０００	４１１，９５０
４１３，５００	４１５，０００	３００，８００	４８１，０００	４８２，５００	３５４，８００	５５４，０００	５５６，０００	４１３，６００
４１５，０００	４１６，５００	３０２，０００	４８２，５００	４８４，０００	３５６，０００	５５６，０００	５５８，０００	４１５，２５０
４１６，５００	４１８，０００	３０３，２００	４８４，０００	４８５，５００	３５７，２００	５５８，０００	５６０，０００	４１６，９００
４１８，０００	４１９，５００	３０４，４００	４８５，５００	４８７，０００	３５８，４００	５６０，０００	５６２，０００	４１８，５５０
４１９，５００	４２１，０００	３０５，６００	４８７，０００	４８８，５００	３５９，６００	５６２，０００	５６４，０００	４２０，２００
４２１，０００	４２２，５００	３０６，８００	４８８，５００	４９０，０００	３６０，８００	５６４，０００	５６６，０００	４２１，８５０
４２２，５００	４２４，０００	３０８，０００	４９０，０００	４９１，５００	３６２，０００	５６６，０００	５６８，０００	４２３，５００
４２４，０００	４２５，５００	３０９，２００	４９１，５００	４９３，０００	３６３，２００	５６８，０００	５７０，０００	４２５，１５０
４２５，５００	４２７，０００	３１０，４００	４９３，０００	４９４，５００	３６４，４００	５７０，０００	５７２，０００	４２６，８００
４２７，０００	４２８，５００	３１１，６００	４９４，５００	４９６，０００	３６５，６００	５７２，０００	５７４，０００	４２８，４５０
４２８，５００	４３０，０００	３１２，８００	４９６，０００	４９７，５００	３６６，８００	５７４，０００	５７６，０００	４３０，１００

（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	給与所得控除後の給与等の金額	以上	未満	給与所得控除後の給与等の金額	以上	未満	給与所得控除後の給与等の金額
円	円	円	円	円	円	円	円	円
５７６，０００	５７８，０００	４３１，７５０	６６６，０００	６６８，０００	５０８，１５０	７５６，０００	７５８，０００	５８９，６００
５７８，０００	５８０，０００	４３３，４００	６６８，０００	６７０，０００	５０９，９５０	７５８，０００	７６０，０００	５９１，４５０
５８０，０００	５８２，０００	４３５，０５０	６７０，０００	６７２，０００	５１１，７５０	７６０，０００	７６２，０００	５９３，３００
５８２，０００	５８４，０００	４３６，７００	６７２，０００	６７４，０００	５１３，５５０	７６２，０００	７６４，０００	５９５，１５０
５８４，０００	５８６，０００	４３８，３５０	６７４，０００	６７６，０００	５１５，３５０	７６４，０００	７６６，０００	５９７，０００
５８６，０００	５８８，０００	４４０，０００	６７６，０００	６７８，０００	５１７，１５０	７６６，０００	７６８，０００	５９８，８５０
５８８，０００	５９０，０００	４４１，６５０	６７８，０００	６８０，０００	５１８，９５０	７６８，０００	７７０，０００	６００，７００
５９０，０００	５９２，０００	４４３，３００	６８０，０００	６８２，０００	５２０，７５０	７７０，０００	７７２，０００	６０２，５５０
５９２，０００	５９４，０００	４４４，９５０	６８２，０００	６８４，０００	５２２，５５０	７７２，０００	７７４，０００	６０４，４００
５９４，０００	５９６，０００	４４６，６００	６８４，０００	６８６，０００	５２４，３５０	７７４，０００	７７６，０００	６０６，２５０
５９６，０００	５９８，０００	４４８，２５０	６８６，０００	６８８，０００	５２６，１５０	７７６，０００	７７８，０００	６０８，１００
５９８，０００	６００，０００	４４９，９００	６８８，０００	６９０，０００	５２７，９５０	７７８，０００	７８０，０００	６０９，９５０
６００，０００	６０２，０００	４５１，５５０	６９０，０００	６９２，０００	５２９，７５０	７８０，０００	７８２，０００	６１１，８００
６０２，０００	６０４，０００	４５３，２００	６９２，０００	６９４，０００	５３１，５５０	７８２，０００	７８４，０００	６１３，６５０
６０４，０００	６０６，０００	４５４，８５０	６９４，０００	６９６，０００	５３３，３５０	７８４，０００	７８６，０００	６１５，５００
６０６，０００	６０８，０００	４５６，５００	６９６，０００	６９８，０００	５３５，１５０	７８６，０００	７８８，０００	６１７，３５０
６０８，０００	６１０，０００	４５８，１５０	６９８，０００	７００，０００	５３６，９５０	７８８，０００	７９０，０００	６１９，２００
６１０，０００	６１２，０００	４５９，８００	７００，０００	７０２，０００	５３８，７５０	７９０，０００	７９２，０００	６２１，０５０
６１２，０００	６１４，０００	４６１，４５０	７０２，０００	７０４，０００	５４０，５５０	７９２，０００	７９４，０００	６２２，９００
６１４，０００	６１６，０００	４６３，１００	７０４，０００	７０６，０００	５４２，３５０	７９４，０００	７９６，０００	６２４，７５０
６１６，０００	６１８，０００	４６４，７５０	７０６，０００	７０８，０００	５４４，１５０	７９６，０００	７９８，０００	６２６，６００
６１８，０００	６２０，０００	４６６，４００	７０８，０００	７１０，０００	５４５，９５０	７９８，０００	８００，０００	６２８，４５０
６２０，０００	６２２，０００	４６８，０５０	７１０，０００	７１２，０００	５４７，７５０	８００，０００	８０２，０００	６３０，３００
６２２，０００	６２４，０００	４６９，７００	７１２，０００	７１４，０００	５４９，５５０	８０２，０００	８０４，０００	６３２，１５０
６２４，０００	６２６，０００	４７１，３５０	７１４，０００	７１６，０００	５５１，３５０	８０４，０００	８０６，０００	６３４，０００
６２６，０００	６２８，０００	４７３，０００	７１６，０００	７１８，０００	５５３，１５０	８０６，０００	８０８，０００	６３５，８５０
６２８，０００	６３０，０００	４７４，６５０	７１８，０００	７２０，０００	５５４，９５０	８０８，０００	８１０，０００	６３７，７００
６３０，０００	６３２，０００	４７６，３００	７２０，０００	７２２，０００	５５６，７５０	８１０，０００	８１２，０００	６３９，５５０
６３２，０００	６３４，０００	４７７，９５０	７２２，０００	７２４，０００	５５８，５５０	８１２，０００	８１４，０００	６４１，４００
６３４，０００	６３６，０００	４７９，６００	７２４，０００	７２６，０００	５６０，３５０	８１４，０００	８１６，０００	６４３，２５０
６３６，０００	６３８，０００	４８１，２５０	７２６，０００	７２８，０００	５６２，１５０	８１６，０００	８１８，０００	６４５，１００
６３８，０００	６４０，０００	４８２，９５０	７２８，０００	７３０，０００	５６３，９５０	８１８，０００	８２０，０００	６４６，９５０
６４０，０００	６４２，０００	４８４，７５０	７３０，０００	７３２，０００	５６５，７５０	８２０，０００	８２２，０００	６４８，８００
６４２，０００	６４４，０００	４８６，５５０	７３２，０００	７３４，０００	５６７，５５０	８２２，０００	８２４，０００	６５０，６５０
６４４，０００	６４６，０００	４８８，３５０	７３４，０００	７３６，０００	５６９，３５０	８２４，０００	８２６，０００	６５２，５００
６４６，０００	６４８，０００	４９０，１５０	７３６，０００	７３８，０００	５７１，１５０	８２６，０００	８２８，０００	６５４，３５０
６４８，０００	６５０，０００	４９１，９５０	７３８，０００	７４０，０００	５７２，９５０	８２８，０００	８３０，０００	６５６，２００
６５０，０００	６５２，０００	４９３，７５０	７４０，０００	７４２，０００	５７４，８００	８３０，０００	８３２，０００	６５８，０５０
６５２，０００	６５４，０００	４９５，５５０	７４２，０００	７４４，０００	５７６，６５０	８３２，０００	８３４，０００	６５９，９００
６５４，０００	６５６，０００	４９７，３５０	７４４，０００	７４６，０００	５７８，５００	８３４，０００	８３６，０００	６６１，７５０
６５６，０００	６５８，０００	４９９，１５０	７４６，０００	７４８，０００	５８０，３５０	８３６，０００	８３７，５００	６６３，６００
６５８，０００	６６０，０００	５００，９５０	７４８，０００	７５０，０００	５８２，２００	８３７，５００円以上		給与等の金額から１７２，５００円を控除した金額
６６０，０００	６６２，０００	５０２，７５０	７５０，０００	７５２，０００	５８４，０５０
６６２，０００	６６４，０００	５０４，５５０	７５２，０００	７５４，０００	５８５，９００
６６４，０００	６６６，０００	５０６，３５０	７５４，０００	７５６，０００	５８７，７５０

（備考）給与所得控除後の給与等の金額を求めるには、その年中の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。

(1)

Taxable salary income amount		Tax amount	Taxable salary income amount		Tax amount	Taxable salary income amount		Tax amount	Taxable salary income amount		Tax amount
At least	Less than	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
yen	yen	yen	25,500	26,000	2,130	71,000	72,000	5,940	152,000	154,000	13,570
Less than 1,500 yen		0
Less than 1,500 yen		0	26,000	26,500	2,170	72,000	73,000	6,020	154,000	156,000	13,770
1,500	2,000	120	26,500	27,000	2,210	73,000	74,000	6,110	156,000	158,000	13,970
2,000	2,500	160	27,000	27,500	2,250	74,000	75,000	6,190	158,000	160,000	14,170
2,500	3,000	200	27,500	28,000	2,300	75,000	76,000	6,270	160,000	162,000	14,370
3,000	3,500	250	28,000	28,500	2,340	76,000	77,000	6,360	162,000	164,000	14,570
3,500	4,000	290	28,500	29,000	2,380	77,000	78,000	6,440	164,000	166,000	14,770
4,000	4,500	330	29,000	29,500	2,420	78,000	79,000	6,520	166,000	168,000	14,970
4,500	5,000	370	29,500	30,000	2,460	79,000	80,000	6,610	168,000	170,000	15,170
5,000	5,500	410	30,000	31,000	2,510	80,000	81,000	6,690	170,000	172,000	15,370
5,500	6,000	460	31,000	32,000	2,590	81,000	82,000	6,770	172,000	174,000	15,570
6,000	6,500	500	32,000	33,000	2,670	82,000	83,000	6,860	174,000	176,000	15,770
6,500	7,000	540	33,000	34,000	2,760	83,000	84,000	6,940	176,000	178,000	15,970
7,000	7,500	580	34,000	35,000	2,840	84,000	85,000	7,030	178,000	180,000	16,170
7,500	8,000	620	35,000	36,000	2,920	85,000	86,000	7,110	180,000	182,000	16,370
8,000	8,500	660	36,000	37,000	3,010	86,000	87,000	7,190	182,000	184,000	16,570
8,500	9,000	710	37,000	38,000	3,090	87,000	88,000	7,280	184,000	186,000	16,770
9,000	9,500	750	38,000	39,000	3,180	88,000	89,000	7,360	186,000	188,000	16,970
9,500	10,000	790	39,000	40,000	3,260	89,000	90,000	7,440	188,000	190,000	17,170
10,000	10,500	830	40,000	41,000	3,340	90,000	92,000	7,530	190,000	192,000	17,370
10,500	11,000	870	41,000	42,000	3,430	92,000	94,000	7,700	192,000	194,000	17,570
11,000	11,500	920	42,000	43,000	3,510	94,000	96,000	7,860	194,000	196,000	17,770
11,500	12,000	960	43,000	44,000	3,590	96,000	98,000	8,030	196,000	198,000	17,970
12,000	12,500	1,000	44,000	45,000	3,680	98,000	100,000	8,200	198,000	200,000	18,170
12,500	13,000	1,040	45,000	46,000	3,760	100,000	102,000	8,370	200,000	202,000	18,370
13,000	13,500	1,080	46,000	47,000	3,850	102,000	104,000	8,570	202,000	204,000	18,590
13,500	14,000	1,120	47,000	48,000	3,930	104,000	106,000	8,770	204,000	206,000	18,810
14,000	14,500	1,170	48,000	49,000	4,010	106,000	108,000	8,970	206,000	208,000	19,040
14,500	15,000	1,210	49,000	50,000	4,100	108,000	110,000	9,170	208,000	210,000	19,260
15,000	15,500	1,250	50,000	51,000	4,180	110,000	112,000	9,370	210,000	213,000	19,490
15,500	16,000	1,290	51,000	52,000	4,260	112,000	114,000	9,570	213,000	216,000	19,820
16,000	16,500	1,330	52,000	53,000	4,350	114,000	116,000	9,770	216,000	219,000	20,160
16,500	17,000	1,380	53,000	54,000	4,430	116,000	118,000	9,970	219,000	222,000	20,490
17,000	17,500	1,420	54,000	55,000	4,510	118,000	120,000	10,170	222,000	225,000	20,830
17,500	18,000	1,460	55,000	56,000	4,600	120,000	122,000	10,370	225,000	228,000	21,170
18,000	18,500	1,500	56,000	57,000	4,680	122,000	124,000	10,570	228,000	231,000	21,500
18,500	19,000	1,540	57,000	58,000	4,770	124,000	126,000	10,770	231,000	234,000	21,840
19,000	19,500	1,590	58,000	59,000	4,850	126,000	128,000	10,970	234,000	237,000	22,170
19,500	20,000	1,630	59,000	60,000	4,930	128,000	130,000	11,170	237,000	240,000	22,510
20,000	20,500	1,670	60,000	61,000	5,020	130,000	132,000	11,370	240,000	243,000	22,850
20,500	21,000	1,710	61,000	62,000	5,100	132,000	134,000	11,570	243,000	246,000	23,180
21,000	21,500	1,750	62,000	63,000	5,180	134,000	136,000	11,770	246,000	249,000	23,520
21,500	22,000	1,790	63,000	64,000	5,270	136,000	138,000	11,970	249,000	252,000	23,850
22,000	22,500	1,840	64,000	65,000	5,350	138,000	140,000	12,170	252,000	255,000	24,190
22,500	23,000	1,880	65,000	66,000	5,440	140,000	142,000	12,370	255,000	258,000	24,530
23,000	23,500	1,920	66,000	67,000	5,520	142,000	144,000	12,570	258,000	261,000	24,860
23,500	24,000	1,960	67,000	68,000	5,600	144,000	146,000	12,770	261,000	264,000	25,200
24,000	24,500	2,000	68,000	69,000	5,690	146,000	148,000	12,970	264,000	267,000	25,530
24,500	25,000	2,050	69,000	70,000	5,770	148,000	150,000	13,170	267,000	270,000	25,870
25,000	25,500	2,090	70,000	71,000	5,850	150,000	152,000	13,370	270,000	273,000	26,210

(2)

Taxable salary income amount		Tax amount	Taxable salary income amount		Tax amount	Taxable salary income amount		Tax amount	Taxable salary income amount		Tax amount
At least	Less than	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
273,000	276,000	26,540	434,000	438,000	49,670	635,000	640,000	82,770	885,000	890,000	133,790
276,000	279,000	26,880	438,000	442,000	50,270	640,000	645,000	83,770	890,000	895,000	134,850
279,000	282,000	27,210	442,000	446,000	50,870	645,000	650,000	84,770	895,000	900,000	135,910
282,000	285,000	27,550	446,000	450,000	51,470	650,000	655,000	85,770	900,000	905,000	136,970
285,000	288,000	27,890	450,000	454,000	52,070	655,000	660,000	86,770	905,000	910,000	138,030
288,000	291,000	28,220	454,000	458,000	52,670	660,000	665,000	87,770	910,000	915,000	139,090
291,000	294,000	28,560	458,000	462,000	53,270	665,000	670,000	88,770	915,000	920,000	140,150
294,000	297,000	28,890	462,000	466,000	53,870	670,000	675,000	89,770	920,000	925,000	141,210
297,000	300,000	29,230	466,000	470,000	54,470	675,000	680,000	90,770	925,000	930,000	142,270
300,000	303,000	29,570	470,000	474,000	55,070	680,000	685,000	91,770	930,000	935,000	143,330
303,000	306,000	30,020	474,000	478,000	55,670	685,000	690,000	92,770	935,000	940,000	144,390
306,000	309,000	30,470	478,000	482,000	56,270	690,000	695,000	93,770	940,000	945,000	145,450
309,000	312,000	30,920	482,000	486,000	56,870	695,000	700,000	94,770	945,000	950,000	146,510
312,000	315,000	31,370	486,000	490,000	57,470	700,000	705,000	95,770	950,000	955,000	147,570
315,000	318,000	31,820	490,000	494,000	58,070	705,000	710,000	96,770	955,000	960,000	148,630
318,000	321,000	32,270	494,000	498,000	58,670	710,000	715,000	97,770	960,000	965,000	149,690
321,000	324,000	32,720	498,000	502,000	59,270	715,000	720,000	98,770	965,000	970,000	150,750
324,000	327,000	33,170	502,000	506,000	59,890	720,000	725,000	99,770	970,000	975,000	151,810
327,000	330,000	33,620	506,000	510,000	60,540	725,000	730,000	100,770	975,000	980,000	152,870
330,000	333,000	34,070	510,000	514,000	61,190	730,000	735,000	101,770	980,000	985,000	153,930
333,000	336,000	34,520	514,000	518,000	61,830	735,000	740,000	102,770	985,000	990,000	154,990
336,000	339,000	34,970	518,000	522,000	62,480	740,000	745,000	103,770	990,000	995,000	156,050
339,000	342,000	35,420	522,000	526,000	63,130	745,000	750,000	104,770	995,000	1,000,000	157,110
342,000	345,000	35,870	526,000	530,000	63,780	750,000	755,000	105,770
345,000	348,000	36,320	530,000	534,000	64,430	755,000	760,000	106,770
348,000	351,000	36,770	534,000	538,000	65,070	760,000	765,000	107,770	1,000,000	1,200,000	The amount calculated by multiplying the taxable salary income amount by 25%, less 91,830 yen
351,000	354,000	37,220	538,000	542,000	65,720	765,000	770,000	108,770
354,000	357,000	37,670	542,000	546,000	66,370	770,000	775,000	109,770
357,000	360,000	38,120	546,000	550,000	67,020	775,000	780,000	110,770
360,000	363,000	38,570	550,000	554,000	67,670	780,000	785,000	111,770
363,000	366,000	39,020	554,000	558,000	68,310	785,000	790,000	112,770	1,200,000	1,500,000	The amount calculated by multiplying the taxable salary income amount by 26.2%, less 106,230 yen
366,000	369,000	39,470	558,000	562,000	68,960	790,000	795,000	113,770
369,000	372,000	39,920	562,000	566,000	69,610	795,000	800,000	114,770
372,000	375,000	40,370	566,000	570,000	70,260	800,000	805,000	115,770
375,000	378,000	40,820	570,000	574,000	70,910	805,000	810,000	116,830
378,000	381,000	41,270	574,000	578,000	71,550	810,000	815,000	117,890	1,500,000	1,800,000	The amount calculated by multiplying the taxable salary income amount by 30%, less 163,230 yen
381,000	384,000	41,720	578,000	582,000	72,200	815,000	820,000	118,950
384,000	387,000	42,170	582,000	586,000	72,850	820,000	825,000	120,010
387,000	390,000	42,620	586,000	590,000	73,500	825,000	830,000	121,070
390,000	394,000	43,070	590,000	594,000	74,150	830,000	835,000	122,130
394,000	398,000	43,670	594,000	598,000	74,790	835,000	840,000	123,190	1,800,000	2,200,000	The amount calculated by multiplying the taxable salary income amount by 31.2%, less 184,830 yen
398,000	402,000	44,270	598,000	602,000	75,440	840,000	845,000	124,250
402,000	406,000	44,870	602,000	606,000	76,170	845,000	850,000	125,310
406,000	410,000	45,470	606,000	610,000	76,970	850,000	855,000	126,370
410,000	414,000	46,070	610,000	614,000	77,770	855,000	860,000	127,430
414,000	418,000	46,670	614,000	618,000	78,570	860,000	865,000	128,490	2,200,000	2,500,000	The amount calculated by multiplying the taxable salary income amount by 35%, less 268,430 yen
418,000	422,000	47,270	618,000	622,000	79,370	865,000	870,000	129,550
422,000	426,000	47,870	622,000	626,000	80,170	870,000	875,000	130,610
426,000	430,000	48,470	626,000	630,000	80,970	875,000	880,000	131,670
430,000	434,000	49,070	630,000	635,000	81,770	880,000	885,000	132,730

(3)

Taxable salary income amount		Tax amount	Taxable salary income amount		Tax amount	Taxable salary income amount		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
2,500,000	3,000,000	The amount calculated by multiplying the taxable salary income amount by 36.2%, less 298,430 yen	6,000,000	10,000,000	The amount calculated by multiplying the taxable salary income amount by 50%, less 912,430 yen	30,000,000	45,000,000	The amount calculated by multiplying the taxable salary income amount by 65%, less 3,912,430 yen
3,000,000	4,000,000	The amount calculated by multiplying the taxable salary income amount by 40%, less 412,430 yen	10,000,000	20,000,000	The amount calculated by multiplying the taxable salary income amount by 55%, less 1,412,430 yen	45,000,000	60,000,000	The amount calculated by multiplying the taxable salary income amount by 70%, less 6,162,430 yen
4,000,000	6,000,000	The amount calculated by multiplying the taxable salary income amount by 45%, less 612,430 yen	20,000,000	30,000,000	The amount calculated by multiplying the taxable salary income amount by 60%, less 2,412,430 yen	60,000,000 yen or more		The amount calculated by multiplying the taxable salary income amount by 75%, less 9,162,430 yen
If the person is a Person with a Disability, an elderly person, a widow or a working student, the amount obtained by deducting, from the tax amount found under each of the columns above, 6,000 yen for each of these categories that applies, and, if there is a Person with a Disability who is a Claimable Spouse or dependent, 6,000 yen for each such Person with a Disability

(Note) In this table, "taxable salary income amount" means the amount arrived at when the sum total of the amounts set forth in (a) through (d) of Article 190, item (ii) (Year-End Adjustment) of the new Act as replaced pursuant to the provisions of Article 3, paragraph (1) (Special Provisions on Income Deductions and the Calculation of Tax Amounts for Income Tax for 1966) of the Supplementary Provisions is deducted from the amount of salary or other wage after the salary income deduction prescribed in that item.

(Remarks) The tax amount is found as follows: (i) First, find the amount arrived at when the following amounts are deducted from the amount of salary or other wage after the salary income deduction found under the attached table to this table according to the amount of salary or other wage for the year: (1) if there are social insurance premiums deducted from the amount of salary or other wage for the year, that amount; (2) if there is an amount of social insurance premiums declared in a salary income earner's return for insurance premium deduction, that amount; (3) if there is an amount of life insurance premiums (meaning life insurance premiums as prescribed in Article 75, paragraph (1) (Life Insurance Premium Deduction) of the new Act as replaced pursuant to the provisions of Article 3, paragraph (1) of the Supplementary Provisions; the same applies hereinafter) declared in a salary income earner's return for insurance premium deduction, the amount set forth below for each of the following cases: (a) if the total amount of those life insurance premiums is up to 23,600 yen: that total amount; (b) if the total amount of those life insurance premiums is over 23,600 yen and up to 50,000 yen: the sum total of an amount equal to one half of that total amount and 11,800 yen; (c) if the total amount of those life insurance premiums is over 50,000 yen: 36,800 yen; (4) if there is an amount of non-life insurance premiums (meaning non-life insurance premiums as prescribed in Article 76, paragraph (1) (Non-Life Insurance Premium Deduction) of the new Act; the same applies hereinafter) declared in a salary income earner's return for insurance premium deduction, the amount set forth below for each of the following cases: (a) if all of those non-life insurance premiums relate to contracts prescribed in Article 76, paragraph (1), item (i) of the new Act: the total of those amounts (or 2,000 yen, if that total exceeds 2,000 yen); (b) if all of those non-life insurance premiums relate to contracts prescribed in Article 76, paragraph (1), item (ii) of the new Act: the total of those amounts (or 10,000 yen, if that total exceeds 10,000 yen); (c) if those non-life insurance premiums include both amounts relating to contracts prescribed in Article 76, paragraph (1), item (i) of the new Act and amounts relating to contracts prescribed in item (ii) of that paragraph: the total of those amounts (or 10,000 yen, if that total exceeds 10,000 yen); provided, however, that if the amount relating to contracts prescribed in item (i) of that paragraph exceeds 2,000 yen and the amount relating to contracts prescribed in item (ii) of that paragraph is less than 8,000 yen, it is the sum total of 2,000 yen and the amount relating to contracts prescribed in item (ii) of that paragraph. (ii) Next, from the amount found under (i), (1) if there is a Claimable Spouse declared in a salary income earner's return for deduction for Dependents, etc.: (a) if there are dependents declared in that declaration, deduct the sum total of the amount of the spousal deduction under Article 77, paragraph (1) (Spousal Deduction) of the new Act as replaced pursuant to the provisions of Article 3, paragraph (1) of the Supplementary Provisions, the amount of the deduction for Dependents under Article 78, paragraph (1) (Deduction for Dependents) of the new Act as replaced pursuant to the provisions of Article 3, paragraph (1) of the Supplementary Provisions, and the amount of the basic personal exemption; (b) if there are no dependents declared in that declaration, deduct the sum total of the amount of the spousal deduction under Article 77, paragraph (1) of the new Act as replaced pursuant to the provisions of Article 3, paragraph (1) of the Supplementary Provisions and the amount of the basic personal exemption; (2) if there is no Claimable Spouse declared in a salary income earner's return for deduction for Dependents, etc.: (a) if there are dependents declared in that declaration: (A) except in the case falling under (B), deduct the sum total of the amount of the deduction for Dependents under Article 78, paragraphs (1) and (2) of the new Act as replaced pursuant to the provisions of Article 3, paragraph (1) of the Supplementary Provisions and the amount of the basic personal exemption; (B) if that declaration does not state that the case falls under the provisions of Article 78, paragraph (2) of the new Act as replaced pursuant to the provisions of Article 3, paragraph (1) of the Supplementary Provisions, deduct the sum total of the amount of the deduction for Dependents under paragraph (1) of that Article and the amount of the basic personal exemption; (b) if there are no dependents declared in that declaration, deduct the amount of the basic personal exemption; and find the remaining amount in each case. (iii) Find the applicable row of the "Taxable salary income amount" column according to the remaining amount found under (ii); the amount stated in the "Tax amount" column of that row is the tax amount sought. (iv) If that declaration states that the Resident is a Person with a Disability, an elderly person, a widow or a working student (if the working student is a pupil set forth in Article 2, paragraph (1), item (xxxiii), (b) (Definitions) of the new Act, where, in addition to that declaration stating that the Resident is a working student, the documents prescribed in Article 194, paragraph (3) (Salary Income Earner's Return for Deduction for Dependents, Etc.) of the new Act have been submitted or presented), the amount obtained by deducting, from the tax amount found under (iii), 6,000 yen for each of these categories that applies, and, if that declaration states that there is a Person with a Disability among the Resident's dependents and similar persons, 6,000 yen for each such Person with a Disability, is the tax amount sought. (v) In finding the tax amount under (i) through (iv), if the remaining amount found under (ii) of a Resident whose remaining amount is 1,000,000 yen or more includes a fraction of less than 100 yen, the amount after discarding that fraction is deemed to be the remaining amount, and if the Resident's tax amount includes a fraction of less than 10 yen, the amount after discarding that fraction is the tax amount sought.

Attached Table to Appended Table V of the Supplementary Provisions

(1)

Amount of salary or other wage		Amount of salary or other wage after the salary income deduction	Amount of salary or other wage		Amount of salary or other wage after the salary income deduction	Amount of salary or other wage		Amount of salary or other wage after the salary income deduction
At least	Less than		At least	Less than		At least	Less than
yen	yen	yen	yen	yen	yen	yen	yen	yen
Less than 211,250 yen		Less than 139,000 yen	255,000	256,000	174,000	300,000	301,000	210,000
211,250	212,000	139,000	256,000	257,000	174,800	301,000	302,000	210,800
212,000	213,000	139,600	257,000	258,000	175,600	302,000	303,000	211,600
213,000	214,000	140,400	258,000	259,000	176,400	303,000	304,000	212,400
214,000	215,000	141,200	259,000	260,000	177,200	304,000	305,000	213,200
215,000	216,000	142,000	260,000	261,000	178,000	305,000	306,000	214,000
216,000	217,000	142,800	261,000	262,000	178,800	306,000	307,000	214,800
217,000	218,000	143,600	262,000	263,000	179,600	307,000	308,000	215,600
218,000	219,000	144,400	263,000	264,000	180,400	308,000	309,000	216,400
219,000	220,000	145,200	264,000	265,000	181,200	309,000	310,000	217,200
220,000	221,000	146,000	265,000	266,000	182,000	310,000	311,500	218,000
221,000	222,000	146,800	266,000	267,000	182,800	311,500	313,000	219,200
222,000	223,000	147,600	267,000	268,000	183,600	313,000	314,500	220,400
223,000	224,000	148,400	268,000	269,000	184,400	314,500	316,000	221,600
224,000	225,000	149,200	269,000	270,000	185,200	316,000	317,500	222,800
225,000	226,000	150,000	270,000	271,000	186,000	317,500	319,000	224,000
226,000	227,000	150,800	271,000	272,000	186,800	319,000	320,500	225,200
227,000	228,000	151,600	272,000	273,000	187,600	320,500	322,000	226,400
228,000	229,000	152,400	273,000	274,000	188,400	322,000	323,500	227,600
229,000	230,000	153,200	274,000	275,000	189,200	323,500	325,000	228,800
230,000	231,000	154,000	275,000	276,000	190,000	325,000	326,500	230,000
231,000	232,000	154,800	276,000	277,000	190,800	326,500	328,000	231,200
232,000	233,000	155,600	277,000	278,000	191,600	328,000	329,500	232,400
233,000	234,000	156,400	278,000	279,000	192,400	329,500	331,000	233,600
234,000	235,000	157,200	279,000	280,000	193,200	331,000	332,500	234,800
235,000	236,000	158,000	280,000	281,000	194,000	332,500	334,000	236,000
236,000	237,000	158,800	281,000	282,000	194,800	334,000	335,500	237,200
237,000	238,000	159,600	282,000	283,000	195,600	335,500	337,000	238,400
238,000	239,000	160,400	283,000	284,000	196,400	337,000	338,500	239,600
239,000	240,000	161,200	284,000	285,000	197,200	338,500	340,000	240,800
240,000	241,000	162,000	285,000	286,000	198,000	340,000	341,500	242,000
241,000	242,000	162,800	286,000	287,000	198,800	341,500	343,000	243,200
242,000	243,000	163,600	287,000	288,000	199,600	343,000	344,500	244,400
243,000	244,000	164,400	288,000	289,000	200,400	344,500	346,000	245,600
244,000	245,000	165,200	289,000	290,000	201,200	346,000	347,500	246,800
245,000	246,000	166,000	290,000	291,000	202,000	347,500	349,000	248,000
246,000	247,000	166,800	291,000	292,000	202,800	349,000	350,500	249,200
247,000	248,000	167,600	292,000	293,000	203,600	350,500	352,000	250,400
248,000	249,000	168,400	293,000	294,000	204,400	352,000	353,500	251,600
249,000	250,000	169,200	294,000	295,000	205,200	353,500	355,000	252,800
250,000	251,000	170,000	295,000	296,000	206,000	355,000	356,500	254,000
251,000	252,000	170,800	296,000	297,000	206,800	356,500	358,000	255,200
252,000	253,000	171,600	297,000	298,000	207,600	358,000	359,500	256,400
253,000	254,000	172,400	298,000	299,000	208,400	359,500	361,000	257,600
254,000	255,000	173,200	299,000	300,000	209,200	361,000	362,500	258,800

(2)

Amount of salary or other wage		Amount of salary or other wage after the salary income deduction	Amount of salary or other wage		Amount of salary or other wage after the salary income deduction	Amount of salary or other wage		Amount of salary or other wage after the salary income deduction
At least	Less than		At least	Less than		At least	Less than
yen	yen	yen	yen	yen	yen	yen	yen	yen
362,500	364,000	260,000	430,000	431,500	314,000	497,500	499,000	368,000
364,000	365,500	261,200	431,500	433,000	315,200	499,000	500,500	369,200
365,500	367,000	262,400	433,000	434,500	316,400	500,500	502,000	370,400
367,000	368,500	263,600	434,500	436,000	317,600	502,000	503,500	371,600
368,500	370,000	264,800	436,000	437,500	318,800	503,500	505,000	372,800
370,000	371,500	266,000	437,500	439,000	320,000	505,000	506,500	374,000
371,500	373,000	267,200	439,000	440,500	321,200	506,500	508,000	375,200
373,000	374,500	268,400	440,500	442,000	322,400	508,000	509,500	376,400
374,500	376,000	269,600	442,000	443,500	323,600	509,500	511,000	377,600
376,000	377,500	270,800	443,500	445,000	324,800	511,000	512,500	378,800
377,500	379,000	272,000	445,000	446,500	326,000	512,500	514,000	380,000
379,000	380,500	273,200	446,500	448,000	327,200	514,000	515,500	381,200
380,500	382,000	274,400	448,000	449,500	328,400	515,500	517,000	382,400
382,000	383,500	275,600	449,500	451,000	329,600	517,000	518,500	383,600
383,500	385,000	276,800	451,000	452,500	330,800	518,500	520,000	384,800
385,000	386,500	278,000	452,500	454,000	332,000	520,000	521,500	386,000
386,500	388,000	279,200	454,000	455,500	333,200	521,500	523,000	387,200
388,000	389,500	280,400	455,500	457,000	334,400	523,000	524,500	388,400
389,500	391,000	281,600	457,000	458,500	335,600	524,500	526,000	389,600
391,000	392,500	282,800	458,500	460,000	336,800	526,000	527,500	390,800
392,500	394,000	284,000	460,000	461,500	338,000	527,500	529,000	392,000
394,000	395,500	285,200	461,500	463,000	339,200	529,000	530,500	393,200
395,500	397,000	286,400	463,000	464,500	340,400	530,500	532,000	394,400
397,000	398,500	287,600	464,500	466,000	341,600	532,000	534,000	395,600
398,500	400,000	288,800	466,000	467,500	342,800	534,000	536,000	397,200
400,000	401,500	290,000	467,500	469,000	344,000	536,000	538,000	398,800
401,500	403,000	291,200	469,000	470,500	345,200	538,000	540,000	400,400
403,000	404,500	292,400	470,500	472,000	346,400	540,000	542,000	402,050
404,500	406,000	293,600	472,000	473,500	347,600	542,000	544,000	403,700
406,000	407,500	294,800	473,500	475,000	348,800	544,000	546,000	405,350
407,500	409,000	296,000	475,000	476,500	350,000	546,000	548,000	407,000
409,000	410,500	297,200	476,500	478,000	351,200	548,000	550,000	408,650
410,500	412,000	298,400	478,000	479,500	352,400	550,000	552,000	410,300
412,000	413,500	299,600	479,500	481,000	353,600	552,000	554,000	411,950
413,500	415,000	300,800	481,000	482,500	354,800	554,000	556,000	413,600
415,000	416,500	302,000	482,500	484,000	356,000	556,000	558,000	415,250
416,500	418,000	303,200	484,000	485,500	357,200	558,000	560,000	416,900
418,000	419,500	304,400	485,500	487,000	358,400	560,000	562,000	418,550
419,500	421,000	305,600	487,000	488,500	359,600	562,000	564,000	420,200
421,000	422,500	306,800	488,500	490,000	360,800	564,000	566,000	421,850
422,500	424,000	308,000	490,000	491,500	362,000	566,000	568,000	423,500
424,000	425,500	309,200	491,500	493,000	363,200	568,000	570,000	425,150
425,500	427,000	310,400	493,000	494,500	364,400	570,000	572,000	426,800
427,000	428,500	311,600	494,500	496,000	365,600	572,000	574,000	428,450
428,500	430,000	312,800	496,000	497,500	366,800	574,000	576,000	430,100

(3)

Amount of salary or other wage		Amount of salary or other wage after the salary income deduction	Amount of salary or other wage		Amount of salary or other wage after the salary income deduction	Amount of salary or other wage		Amount of salary or other wage after the salary income deduction
At least	Less than		At least	Less than		At least	Less than
yen	yen	yen	yen	yen	yen	yen	yen	yen
576,000	578,000	431,750	666,000	668,000	508,150	756,000	758,000	589,600
578,000	580,000	433,400	668,000	670,000	509,950	758,000	760,000	591,450
580,000	582,000	435,050	670,000	672,000	511,750	760,000	762,000	593,300
582,000	584,000	436,700	672,000	674,000	513,550	762,000	764,000	595,150
584,000	586,000	438,350	674,000	676,000	515,350	764,000	766,000	597,000
586,000	588,000	440,000	676,000	678,000	517,150	766,000	768,000	598,850
588,000	590,000	441,650	678,000	680,000	518,950	768,000	770,000	600,700
590,000	592,000	443,300	680,000	682,000	520,750	770,000	772,000	602,550
592,000	594,000	444,950	682,000	684,000	522,550	772,000	774,000	604,400
594,000	596,000	446,600	684,000	686,000	524,350	774,000	776,000	606,250
596,000	598,000	448,250	686,000	688,000	526,150	776,000	778,000	608,100
598,000	600,000	449,900	688,000	690,000	527,950	778,000	780,000	609,950
600,000	602,000	451,550	690,000	692,000	529,750	780,000	782,000	611,800
602,000	604,000	453,200	692,000	694,000	531,550	782,000	784,000	613,650
604,000	606,000	454,850	694,000	696,000	533,350	784,000	786,000	615,500
606,000	608,000	456,500	696,000	698,000	535,150	786,000	788,000	617,350
608,000	610,000	458,150	698,000	700,000	536,950	788,000	790,000	619,200
610,000	612,000	459,800	700,000	702,000	538,750	790,000	792,000	621,050
612,000	614,000	461,450	702,000	704,000	540,550	792,000	794,000	622,900
614,000	616,000	463,100	704,000	706,000	542,350	794,000	796,000	624,750
616,000	618,000	464,750	706,000	708,000	544,150	796,000	798,000	626,600
618,000	620,000	466,400	708,000	710,000	545,950	798,000	800,000	628,450
620,000	622,000	468,050	710,000	712,000	547,750	800,000	802,000	630,300
622,000	624,000	469,700	712,000	714,000	549,550	802,000	804,000	632,150
624,000	626,000	471,350	714,000	716,000	551,350	804,000	806,000	634,000
626,000	628,000	473,000	716,000	718,000	553,150	806,000	808,000	635,850
628,000	630,000	474,650	718,000	720,000	554,950	808,000	810,000	637,700
630,000	632,000	476,300	720,000	722,000	556,750	810,000	812,000	639,550
632,000	634,000	477,950	722,000	724,000	558,550	812,000	814,000	641,400
634,000	636,000	479,600	724,000	726,000	560,350	814,000	816,000	643,250
636,000	638,000	481,250	726,000	728,000	562,150	816,000	818,000	645,100
638,000	640,000	482,950	728,000	730,000	563,950	818,000	820,000	646,950
640,000	642,000	484,750	730,000	732,000	565,750	820,000	822,000	648,800
642,000	644,000	486,550	732,000	734,000	567,550	822,000	824,000	650,650
644,000	646,000	488,350	734,000	736,000	569,350	824,000	826,000	652,500
646,000	648,000	490,150	736,000	738,000	571,150	826,000	828,000	654,350
648,000	650,000	491,950	738,000	740,000	572,950	828,000	830,000	656,200
650,000	652,000	493,750	740,000	742,000	574,800	830,000	832,000	658,050
652,000	654,000	495,550	742,000	744,000	576,650	832,000	834,000	659,900
654,000	656,000	497,350	744,000	746,000	578,500	834,000	836,000	661,750
656,000	658,000	499,150	746,000	748,000	580,350	836,000	837,500	663,600
658,000	660,000	500,950	748,000	750,000	582,200	837,500 yen or more		The amount of salary or other wage less 172,500 yen
660,000	662,000	502,750	750,000	752,000	584,050
662,000	664,000	504,550	752,000	754,000	585,900
664,000	666,000	506,350	754,000	756,000	587,750

(Remarks) To find the amount of salary or other wage after the salary income deduction, find the applicable row of the "Amount of salary or other wage" column according to the amount of salary or other wage for the year; the amount stated in the "Amount of salary or other wage after the salary income deduction" column of that row is the amount of salary or other wage after the salary income deduction for that amount of salary or other wage.

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