所得税法附則別表第一（昭和４２年分の所得税の簡易税額表）

附則別表第一昭和４２年分の所得税の簡易税額表

Supplementary Provisions, Appended Table 1

（一）

課税総所得金額、調整所得金額又は課税退職所得金額（イ）		税額（ロ）	（ロ）の（イ）に対する割合	課税総所得金額、調整所得金額又は課税退職所得金額（イ）		税額（ロ）	（ロ）の（イ）に対する割合	課税総所得金額、調整所得金額又は課税退職所得金額（イ）		税額（ロ）	（ロ）の（イ）に対する割合
以上	未満	税額（ロ）	（ロ）の（イ）に対する割合	以上	未満	税額（ロ）	（ロ）の（イ）に対する割合	以上	未満	税額（ロ）	（ロ）の（イ）に対する割合
円	円	円	％	円	円	円	％	円	円	円	％
２，０００円未満		０	０	５１，０００	５２，０００	４，４００	８．８	１３７，０００	１３９，０００	１２，５００	９
２，０００	３，０００	１００	８．８	５２，０００	５３，０００	４，５００	８．８	１３９，０００	１４１，０００	１２，７００	９
３，０００	４，０００	２００	８．８	５３，０００	５４，０００	４，６００	８．８	１４１，０００	１４３，０００	１２，９００	９
４，０００	５，０００	３００	８．８	５４，０００	５５，０００	４，７００	８．８	１４３，０００	１４５，０００	１３，１００	９
５，０００	６，０００	４００	８．８	５５，０００	５６，０００	４，８００	８．８	１４５，０００	１４７，０００	１３，３００	９
６，０００	７，０００	５００	８．８	５６，０００	５７，０００	４，９００	８．８	１４７，０００	１４９，０００	１３，５００	９
７，０００	８，０００	６００	８．８	５７，０００	５８，０００	５，０００	８．８	１４９，０００	１５１，０００	１３，７００	９
８，０００	９，０００	７００	８．８	５８，０００	５９，０００	５，１００	８．８	１５１，０００	１５３，０００	１３，９００	９
９，０００	１０，０００	７００	８．８	５９，０００	６０，０００	５，１００	８．８	１５３，０００	１５５，０００	１４，１００	９
１０，０００	１１，０００	８００	８．８	６０，０００	６１，０００	５，２００	８．８	１５５，０００	１５７，０００	１４，３００	９
１１，０００	１２，０００	９００	８．８	６１，０００	６２，０００	５，３００	８．８	１５７，０００	１５９，０００	１４，５００	９
１２，０００	１３，０００	１，０００	８．８	６２，０００	６３，０００	５，４００	８．８	１５９，０００	１６１，０００	１４，７００	９
１３，０００	１４，０００	１，１００	８．８	６３，０００	６４，０００	５，５００	８．８	１６１，０００	１６３，０００	１４，９００	９
１４，０００	１５，０００	１，２００	８．８	６４，０００	６５，０００	５，６００	８．８	１６３，０００	１６５，０００	１５，１００	９
１５，０００	１６，０００	１，３００	８．８	６５，０００	６７，０００	５，７００	８．８	１６５，０００	１６７，０００	１５，３００	９
１６，０００	１７，０００	１，４００	８．８	６７，０００	６９，０００	５，８００	８．８	１６７，０００	１６９，０００	１５，５００	９
１７，０００	１８，０００	１，４００	８．８	６９，０００	７１，０００	６，０００	８．８	１６９，０００	１７１，０００	１５，７００	９
１８，０００	１９，０００	１，５００	８．８	７１，０００	７３，０００	６，２００	８．８	１７１，０００	１７３，０００	１５，９００	９
１９，０００	２０，０００	１，６００	８．８	７３，０００	７５，０００	６，４００	８．８	１７３，０００	１７５，０００	１６，１００	９
２０，０００	２１，０００	１，７００	８．８	７５，０００	７７，０００	６，６００	８．８	１７５，０００	１７７，０００	１６，３００	９
２１，０００	２２，０００	１，８００	８．８	７７，０００	７９，０００	６，７００	８．８	１７７，０００	１７９，０００	１６，５００	９
２２，０００	２３，０００	１，９００	８．８	７９，０００	８１，０００	６，９００	８．８	１７９，０００	１８１，０００	１６，７００	９
２３，０００	２４，０００	２，０００	８．８	８１，０００	８３，０００	７，１００	８．８	１８１，０００	１８３，０００	１６，９００	９
２４，０００	２５，０００	２，１００	８．８	８３，０００	８５，０００	７，３００	８．８	１８３，０００	１８５，０００	１７，１００	９
２５，０００	２６，０００	２，２００	８．８	８５，０００	８７，０００	７，４００	８．８	１８５，０００	１８７，０００	１７，３００	９
２６，０００	２７，０００	２，２００	８．８	８７，０００	８９，０００	７，６００	８．８	１８７，０００	１８９，０００	１７，５００	９
２７，０００	２８，０００	２，３００	８．８	８９，０００	９１，０００	７，８００	８．８	１８９，０００	１９１，０００	１７，７００	９
２８，０００	２９，０００	２，４００	８．８	９１，０００	９３，０００	８，０００	８．８	１９１，０００	１９３，０００	１７，９００	９
２９，０００	３０，０００	２，５００	８．８	９３，０００	９５，０００	８，１００	８．８	１９３，０００	１９５，０００	１８，１００	９
３０，０００	３１，０００	２，６００	８．８	９５，０００	９７，０００	８，３００	８．８	１９５，０００	１９８，０００	１８，３００	９
３１，０００	３２，０００	２，７００	８．８	９７，０００	９９，０００	８，５００	８．８	１９８，０００	２０１，０００	１８，６００	９
３２，０００	３３，０００	２，８００	８．８	９９，０００	１０１，０００	８，７００	８．８	２０１，０００	２０４，０００	１８，９００	９
３３，０００	３４，０００	２，９００	８．８	１０１，０００	１０３，０００	８，９００	８．８	２０４，０００	２０７，０００	１９，２００	９
３４，０００	３５，０００	２，９００	８．８	１０３，０００	１０５，０００	９，１００	８．８	２０７，０００	２１０，０００	１９，５００	９
３５，０００	３６，０００	３，０００	８．８	１０５，０００	１０７，０００	９，３００	８．８	２１０，０００	２１３，０００	１９，８００	９
３６，０００	３７，０００	３，１００	８．８	１０７，０００	１０９，０００	９，５００	８．８	２１３，０００	２１６，０００	２０，１００	９
３７，０００	３８，０００	３，２００	８．８	１０９，０００	１１１，０００	９，７００	８．８	２１６，０００	２１９，０００	２０，４００	９
３８，０００	３９，０００	３，３００	８．８	１１１，０００	１１３，０００	９，９００	８．８	２１９，０００	２２２，０００	２０，７００	９
３９，０００	４０，０００	３，４００	８．８	１１３，０００	１１５，０００	１０，１００	８．８	２２２，０００	２２５，０００	２１，０００	９
４０，０００	４１，０００	３，５００	８．８	１１５，０００	１１７，０００	１０，３００	８．８	２２５，０００	２２８，０００	２１，３００	９
４１，０００	４２，０００	３，６００	８．８	１１７，０００	１１９，０００	１０，５００	８．８	２２８，０００	２３１，０００	２１，６００	９
４２，０００	４３，０００	３，６００	８．８	１１９，０００	１２１，０００	１０，７００	８．８	２３１，０００	２３４，０００	２１，９００	９
４３，０００	４４，０００	３，７００	８．８	１２１，０００	１２３，０００	１０，９００	９	２３４，０００	２３７，０００	２２，２００	９
４４，０００	４５，０００	３，８００	８．８	１２３，０００	１２５，０００	１１，１００	９	２３７，０００	２４０，０００	２２，５００	９
４５，０００	４６，０００	３，９００	８．８	１２５，０００	１２７，０００	１１，３００	９	２４０，０００	２４３，０００	２２，８００	９
４６，０００	４７，０００	４，０００	８．８	１２７，０００	１２９，０００	１１，５００	９	２４３，０００	２４６，０００	２３，１００	９
４７，０００	４８，０００	４，１００	８．８	１２９，０００	１３１，０００	１１，７００	９	２４６，０００	２４９，０００	２３，４００	９
４８，０００	４９，０００	４，２００	８．８	１３１，０００	１３３，０００	１１，９００	９	２４９，０００	２５２，０００	２３，７００	９
４９，０００	５０，０００	４，３００	８．８	１３３，０００	１３５，０００	１２，１００	９	２５２，０００	２５５，０００	２４，０００	９
５０，０００	５１，０００	４，４００	８．８	１３５，０００	１３７，０００	１２，３００	９	２５５，０００	２５８，０００	２４，３００	９

（二）

課税総所得金額、調整所得金額又は課税退職所得金額（イ）		税額（ロ）	（ロ）の（イ）に対する割合	課税総所得金額、調整所得金額又は課税退職所得金額（イ）		税額（ロ）	（ロ）の（イ）に対する割合	課税総所得金額、調整所得金額又は課税退職所得金額（イ）		税額（ロ）	（ロ）の（イ）に対する割合
以上	未満	税額（ロ）	（ロ）の（イ）に対する割合	以上	未満	税額（ロ）	（ロ）の（イ）に対する割合	以上	未満	税額（ロ）	（ロ）の（イ）に対する割合
円	円	円	％	円	円	円	％	円	円	円	％
２５８，０００	２６１，０００	２４，６００	９	４１４，０００	４１８，０００	４５，９００	１１	６１４，０００	６１８，０００	７６，６００	１２
２６１，０００	２６４，０００	２４，９００	９	４１８，０００	４２２，０００	４６，５００	１１	６１８，０００	６２２，０００	７７，４００	１２
２６４，０００	２６７，０００	２５，２００	９	４２２，０００	４２６，０００	４７，１００	１１	６２２，０００	６２６，０００	７８，２００	１２
２６７，０００	２７０，０００	２５，５００	９	４２６，０００	４３０，０００	４７，７００	１１	６２６，０００	６３０，０００	７９，０００	１２
２７０，０００	２７３，０００	２５，８００	９	４３０，０００	４３４，０００	４８，３００	１１	６３０，０００	６３４，０００	７９，８００	１２
２７３，０００	２７６，０００	２６，１００	９	４３４，０００	４３８，０００	４８，９００	１１	６３４，０００	６３８，０００	８０，６００	１２
２７６，０００	２７９，０００	２６，４００	９	４３８，０００	４４２，０００	４９，５００	１１	６３８，０００	６４２，０００	８１，４００	１２
２７９，０００	２８２，０００	２６，７００	９	４４２，０００	４４６，０００	５０，１００	１１	６４２，０００	６４６，０００	８２，２００	１２
２８２，０００	２８５，０００	２７，０００	９	４４６，０００	４５０，０００	５０，７００	１１	６４６，０００	６５０，０００	８３，０００	１２
２８５，０００	２８８，０００	２７，３００	９	４５０，０００	４５４，０００	５１，３００	１１	６５０，０００	６５５，０００	８３，８００	１２
２８８，０００	２９１，０００	２７，６００	９	４５４，０００	４５８，０００	５１，９００	１１	６５５，０００	６６０，０００	８４，８００	１２
２９１，０００	２９４，０００	２７，９００	９	４５８，０００	４６２，０００	５２，５００	１１	６６０，０００	６６５，０００	８５，８００	１３
２９４，０００	２９７，０００	２８，２００	９	４６２，０００	４６６，０００	５３，１００	１１	６６５，０００	６７０，０００	８６，８００	１３
２９７，０００	３００，０００	２８，５００	９	４６６，０００	４７０，０００	５３，７００	１１	６７０，０００	６７５，０００	８７，８００	１３
３００，０００	３０３，０００	２８，８００	９	４７０，０００	４７４，０００	５４，３００	１１	６７５，０００	６８０，０００	８８，８００	１３
３０３，０００	３０６，０００	２９，２００	９	４７４，０００	４７８，０００	５４，９００	１１	６８０，０００	６８５，０００	８９，８００	１３
３０６，０００	３０９，０００	２９，７００	９	４７８，０００	４８２，０００	５５，５００	１１	６８５，０００	６９０，０００	９０，８００	１３
３０９，０００	３１２，０００	３０，１００	９	４８２，０００	４８６，０００	５６，１００	１１	６９０，０００	６９５，０００	９１，８００	１３
３１２，０００	３１５，０００	３０，６００	９	４８６，０００	４９０，０００	５６，７００	１１	６９５，０００	７００，０００	９２，８００	１３
３１５，０００	３１８，０００	３１，０００	９	４９０，０００	４９４，０００	５７，３００	１１	７００，０００	７０５，０００	９３，８００	１３
３１８，０００	３２１，０００	３１，５００	９	４９４，０００	４９８，０００	５７，９００	１１	７０５，０００	７１０，０００	９４，８００	１３
３２１，０００	３２４，０００	３１，９００	９	４９８，０００	５０２，０００	５８，５００	１１	７１０，０００	７１５，０００	９５，８００	１３
３２４，０００	３２７，０００	３２，４００	１０	５０２，０００	５０６，０００	５９，１００	１１	７１５，０００	７２０，０００	９６，８００	１３
３２７，０００	３３０，０００	３２，８００	１０	５０６，０００	５１０，０００	５９，７００	１１	７２０，０００	７２５，０００	９７，８００	１３
３３０，０００	３３３，０００	３３，３００	１０	５１０，０００	５１４，０００	６０，３００	１１	７２５，０００	７３０，０００	９８，８００	１３
３３３，０００	３３６，０００	３３，７００	１０	５１４，０００	５１８，０００	６０，９００	１１	７３０，０００	７３５，０００	９９，８００	１３
３３６，０００	３３９，０００	３４，２００	１０	５１８，０００	５２２，０００	６１，５００	１１	７３５，０００	７４０，０００	１００，８００	１３
３３９，０００	３４２，０００	３４，６００	１０	５２２，０００	５２６，０００	６２，１００	１１	７４０，０００	７４５，０００	１０１，８００	１３
３４２，０００	３４５，０００	３５，１００	１０	５２６，０００	５３０，０００	６２，７００	１１	７４５，０００	７５０，０００	１０２，８００	１３
３４５，０００	３４８，０００	３５，５００	１０	５３０，０００	５３４，０００	６３，３００	１１	７５０，０００	７５５，０００	１０３，８００	１３
３４８，０００	３５１，０００	３６，０００	１０	５３４，０００	５３８，０００	６３，９００	１１	７５５，０００	７６０，０００	１０４，８００	１３
３５１，０００	３５４，０００	３６，４００	１０	５３８，０００	５４２，０００	６４，５００	１１	７６０，０００	７６５，０００	１０５，８００	１３
３５４，０００	３５７，０００	３６，９００	１０	５４２，０００	５４６，０００	６５，１００	１２	７６５，０００	７７０，０００	１０６，８００	１３
３５７，０００	３６０，０００	３７，３００	１０	５４６，０００	５５０，０００	６５，７００	１２	７７０，０００	７７５，０００	１０７，８００	１４
３６０，０００	３６３，０００	３７，８００	１０	５５０，０００	５５４，０００	６６，３００	１２	７７５，０００	７８０，０００	１０８，８００	１４
３６３，０００	３６６，０００	３８，２００	１０	５５４，０００	５５８，０００	６６，９００	１２	７８０，０００	７８５，０００	１０９，８００	１４
３６６，０００	３６９，０００	３８，７００	１０	５５８，０００	５６２，０００	６７，５００	１２	７８５，０００	７９０，０００	１１０，８００	１４
３６９，０００	３７２，０００	３９，１００	１０	５６２，０００	５６６，０００	６８，１００	１２	７９０，０００	７９５，０００	１１１，８００	１４
３７２，０００	３７５，０００	３９，６００	１０	５６６，０００	５７０，０００	６８，７００	１２	７９５，０００	８００，０００	１１２，８００	１４
３７５，０００	３７８，０００	４０，０００	１０	５７０，０００	５７４，０００	６９，３００	１２	８００，０００	８０５，０００	１１３，８００	１４
３７８，０００	３８１，０００	４０，５００	１０	５７４，０００	５７８，０００	６９，９００	１２	８０５，０００	８１０，０００	１１４，８００	１４
３８１，０００	３８４，０００	４０，９００	１０	５７８，０００	５８２，０００	７０，５００	１２	８１０，０００	８１５，０００	１１５，８００	１４
３８４，０００	３８７，０００	４１，４００	１０	５８２，０００	５８６，０００	７１，１００	１２	８１５，０００	８２０，０００	１１６，８００	１４
３８７，０００	３９０，０００	４１，８００	１０	５８６，０００	５９０，０００	７１，７００	１２	８２０，０００	８２５，０００	１１７，８００	１４
３９０，０００	３９４，０００	４２，３００	１０	５９０，０００	５９４，０００	７２，３００	１２	８２５，０００	８３０，０００	１１８，８００	１４
３９４，０００	３９８，０００	４２，９００	１０	５９４，０００	５９８，０００	７２，９００	１２	８３０，０００	８３５，０００	１１９，８００	１４
３９８，０００	４０２，０００	４３，５００	１０	５９８，０００	６０２，０００	７３，５００	１２	８３５，０００	８４０，０００	１２０，８００	１４
４０２，０００	４０６，０００	４４，１００	１０	６０２，０００	６０６，０００	７４，２００	１２	８４０，０００	８４５，０００	１２１，８００	１４
４０６，０００	４１０，０００	４４，７００	１１	６０６，０００	６１０，０００	７５，０００	１２	８４５，０００	８５０，０００	１２２，８００	１４
４１０，０００	４１４，０００	４５，３００	１１	６１０，０００	６１４，０００	７５，８００	１２	８５０，０００	８５５，０００	１２３，８００	１４

（三）

課税総所得金額、調整所得金額又は課税退職所得金額（イ）		税額（ロ）	（ロ）の（イ）に対する割合	課税総所得金額、調整所得金額又は課税退職所得金額（イ）		税額（ロ）	（ロ）の（イ）に対する割合	課税総所得金額、調整所得金額又は課税退職所得金額（イ）		税額（ロ）	（ロ）の（イ）に対する割合
以上	未満	税額（ロ）	（ロ）の（イ）に対する割合	以上	未満	税額（ロ）	（ロ）の（イ）に対する割合	以上	未満	税額（ロ）	（ロ）の（イ）に対する割合
円	円	円	％	円	円		％	円	円		％
８５５，０００	８６０，０００	１２４，８００	１４	１，０００，０００	１，５００，０００	（イ）の金額に２５％を乗じて算出した金額から９６，２００円を控除した金額		１０，０００，０００	２０，０００，０００	（イ）の金額に５５％を乗じて算出した金額から１，４３１，２００円を控除した金額
８６０，０００	８６５，０００	１２５，８００	１４
８６５，０００	８７０，０００	１２６，８００	１４
８７０，０００	８７５，０００	１２７，８００	１４
８７５，０００	８８０，０００	１２８，８００	１４
８８０，０００	８８５，０００	１２９，８００	１４	１，５００，０００	２，２００，０００	（イ）の金額に３０％を乗じて算出した金額から１７１，２００円を控除した金額		２０，０００，０００	３０，０００，０００	（イ）の金額に６０％を乗じて算出した金額から２，４３１，２００円を控除した金額
８８５，０００	８９０，０００	１３０，８００	１４
８９０，０００	８９５，０００	１３１，８００	１４
８９５，０００	９００，０００	１３２，８００	１４
９００，０００	９０５，０００	１３３，８００	１４
９０５，０００	９１０，０００	１３４，８００	１４	２，２００，０００	３，０００，０００	（イ）の金額に３５％を乗じて算出した金額から２８１，２００円を控除した金額		３０，０００，０００	４５，０００，０００	（イ）の金額に６５％を乗じて算出した金額から３，９３１，２００円を控除した金額
９１０，０００	９１５，０００	１３５，８００	１４
９１５，０００	９２０，０００	１３６，８００	１４
９２０，０００	９２５，０００	１３７，８００	１４
９２５，０００	９３０，０００	１３８，８００	１５
９３０，０００	９３５，０００	１３９，８００	１５	３，０００，０００	４，０００，０００	（イ）の金額に４０％を乗じて算出した金額から４３１，２００円を控除した金額		４５，０００，０００	６０，０００，０００	（イ）の金額に７０％を乗じて算出した金額から６，１８１，２００円を控除した金額
９３５，０００	９４０，０００	１４０，８００	１５
９４０，０００	９４５，０００	１４１，８００	１５
９４５，０００	９５０，０００	１４２，８００	１５
９５０，０００	９５５，０００	１４３，８００	１５
９５５，０００	９６０，０００	１４４，８００	１５	４，０００，０００	６，０００，０００	（イ）の金額に４５％を乗じて算出した金額から６３１，２００円を控除した金額		６０，０００，０００円以上		（イ）の金額に７５％を乗じて算出した金額から９，１８１，２００円を控除した金額
９６０，０００	９６５，０００	１４５，８００	１５
９６５，０００	９７０，０００	１４６，８００	１５
９７０，０００	９７５，０００	１４７，８００	１５
９７５，０００	９８０，０００	１４８，８００	１５
９８０，０００	９８５，０００	１４９，８００	１５	６，０００，０００	１０，０００，０００	（イ）の金額に５０％を乗じて算出した金額から９３１，２００円を控除した金額
９８５，０００	９９０，０００	１５０，８００	１５
９９０，０００	９９５，０００	１５１，８００	１５
９９５，０００	１，０００，０００	１５２，８００	１５

（注）この表において「調整所得金額」とは、新法第九十条第一項第一号（変動所得及び臨時所得の平均課税）に規定する調整所得金額をいう。

（備考）（１）　課税総所得金額、調整所得金額又は課税退職所得金額に係る税額を求めるには、課税総所得金額、調整所得金額又は課税退職所得金額に応じ、「課税総所得金額、調整所得金額又は課税退職所得金額（イ）」欄の該当する行を求めるものとし、その行の「税額（ロ）」欄に記載されている金額が、その求める税額である。（２）　附則第三条第一項（昭和四十二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九十条第一項第二号に規定する割合を求めるには、調整所得金額に応じ、「課税総所得金額、調整所得金額又は課税退職所得金額（イ）」欄の該当する行を求めるものとし、その行の「（ロ）の（イ）に対する割合」欄に記載されている率が、その求める割合である。

(1)

Taxable gross income, adjusted income, or taxable retirement income (a)		Tax amount (b)	Ratio of (b) to (a)	Taxable gross income, adjusted income, or taxable retirement income (a)		Tax amount (b)	Ratio of (b) to (a)	Taxable gross income, adjusted income, or taxable retirement income (a)		Tax amount (b)	Ratio of (b) to (a)
At least	Less than	Tax amount (b)	Ratio of (b) to (a)	At least	Less than	Tax amount (b)	Ratio of (b) to (a)	At least	Less than	Tax amount (b)	Ratio of (b) to (a)
yen	yen	yen	%	yen	yen	yen	%	yen	yen	yen	%
Less than 2,000 yen		0	0	51,000	52,000	4,400	8.8	137,000	139,000	12,500	9
2,000	3,000	100	8.8	52,000	53,000	4,500	8.8	139,000	141,000	12,700	9
3,000	4,000	200	8.8	53,000	54,000	4,600	8.8	141,000	143,000	12,900	9
4,000	5,000	300	8.8	54,000	55,000	4,700	8.8	143,000	145,000	13,100	9
5,000	6,000	400	8.8	55,000	56,000	4,800	8.8	145,000	147,000	13,300	9
6,000	7,000	500	8.8	56,000	57,000	4,900	8.8	147,000	149,000	13,500	9
7,000	8,000	600	8.8	57,000	58,000	5,000	8.8	149,000	151,000	13,700	9
8,000	9,000	700	8.8	58,000	59,000	5,100	8.8	151,000	153,000	13,900	9
9,000	10,000	700	8.8	59,000	60,000	5,100	8.8	153,000	155,000	14,100	9
10,000	11,000	800	8.8	60,000	61,000	5,200	8.8	155,000	157,000	14,300	9
11,000	12,000	900	8.8	61,000	62,000	5,300	8.8	157,000	159,000	14,500	9
12,000	13,000	1,000	8.8	62,000	63,000	5,400	8.8	159,000	161,000	14,700	9
13,000	14,000	1,100	8.8	63,000	64,000	5,500	8.8	161,000	163,000	14,900	9
14,000	15,000	1,200	8.8	64,000	65,000	5,600	8.8	163,000	165,000	15,100	9
15,000	16,000	1,300	8.8	65,000	67,000	5,700	8.8	165,000	167,000	15,300	9
16,000	17,000	1,400	8.8	67,000	69,000	5,800	8.8	167,000	169,000	15,500	9
17,000	18,000	1,400	8.8	69,000	71,000	6,000	8.8	169,000	171,000	15,700	9
18,000	19,000	1,500	8.8	71,000	73,000	6,200	8.8	171,000	173,000	15,900	9
19,000	20,000	1,600	8.8	73,000	75,000	6,400	8.8	173,000	175,000	16,100	9
20,000	21,000	1,700	8.8	75,000	77,000	6,600	8.8	175,000	177,000	16,300	9
21,000	22,000	1,800	8.8	77,000	79,000	6,700	8.8	177,000	179,000	16,500	9
22,000	23,000	1,900	8.8	79,000	81,000	6,900	8.8	179,000	181,000	16,700	9
23,000	24,000	2,000	8.8	81,000	83,000	7,100	8.8	181,000	183,000	16,900	9
24,000	25,000	2,100	8.8	83,000	85,000	7,300	8.8	183,000	185,000	17,100	9
25,000	26,000	2,200	8.8	85,000	87,000	7,400	8.8	185,000	187,000	17,300	9
26,000	27,000	2,200	8.8	87,000	89,000	7,600	8.8	187,000	189,000	17,500	9
27,000	28,000	2,300	8.8	89,000	91,000	7,800	8.8	189,000	191,000	17,700	9
28,000	29,000	2,400	8.8	91,000	93,000	8,000	8.8	191,000	193,000	17,900	9
29,000	30,000	2,500	8.8	93,000	95,000	8,100	8.8	193,000	195,000	18,100	9
30,000	31,000	2,600	8.8	95,000	97,000	8,300	8.8	195,000	198,000	18,300	9
31,000	32,000	2,700	8.8	97,000	99,000	8,500	8.8	198,000	201,000	18,600	9
32,000	33,000	2,800	8.8	99,000	101,000	8,700	8.8	201,000	204,000	18,900	9
33,000	34,000	2,900	8.8	101,000	103,000	8,900	8.8	204,000	207,000	19,200	9
34,000	35,000	2,900	8.8	103,000	105,000	9,100	8.8	207,000	210,000	19,500	9
35,000	36,000	3,000	8.8	105,000	107,000	9,300	8.8	210,000	213,000	19,800	9
36,000	37,000	3,100	8.8	107,000	109,000	9,500	8.8	213,000	216,000	20,100	9
37,000	38,000	3,200	8.8	109,000	111,000	9,700	8.8	216,000	219,000	20,400	9
38,000	39,000	3,300	8.8	111,000	113,000	9,900	8.8	219,000	222,000	20,700	9
39,000	40,000	3,400	8.8	113,000	115,000	10,100	8.8	222,000	225,000	21,000	9
40,000	41,000	3,500	8.8	115,000	117,000	10,300	8.8	225,000	228,000	21,300	9
41,000	42,000	3,600	8.8	117,000	119,000	10,500	8.8	228,000	231,000	21,600	9
42,000	43,000	3,600	8.8	119,000	121,000	10,700	8.8	231,000	234,000	21,900	9
43,000	44,000	3,700	8.8	121,000	123,000	10,900	9	234,000	237,000	22,200	9
44,000	45,000	3,800	8.8	123,000	125,000	11,100	9	237,000	240,000	22,500	9
45,000	46,000	3,900	8.8	125,000	127,000	11,300	9	240,000	243,000	22,800	9
46,000	47,000	4,000	8.8	127,000	129,000	11,500	9	243,000	246,000	23,100	9
47,000	48,000	4,100	8.8	129,000	131,000	11,700	9	246,000	249,000	23,400	9
48,000	49,000	4,200	8.8	131,000	133,000	11,900	9	249,000	252,000	23,700	9
49,000	50,000	4,300	8.8	133,000	135,000	12,100	9	252,000	255,000	24,000	9
50,000	51,000	4,400	8.8	135,000	137,000	12,300	9	255,000	258,000	24,300	9

(2)

Taxable gross income, adjusted income, or taxable retirement income (a)		Tax amount (b)	Ratio of (b) to (a)	Taxable gross income, adjusted income, or taxable retirement income (a)		Tax amount (b)	Ratio of (b) to (a)	Taxable gross income, adjusted income, or taxable retirement income (a)		Tax amount (b)	Ratio of (b) to (a)
At least	Less than	Tax amount (b)	Ratio of (b) to (a)	At least	Less than	Tax amount (b)	Ratio of (b) to (a)	At least	Less than	Tax amount (b)	Ratio of (b) to (a)
yen	yen	yen	%	yen	yen	yen	%	yen	yen	yen	%
258,000	261,000	24,600	9	414,000	418,000	45,900	11	614,000	618,000	76,600	12
261,000	264,000	24,900	9	418,000	422,000	46,500	11	618,000	622,000	77,400	12
264,000	267,000	25,200	9	422,000	426,000	47,100	11	622,000	626,000	78,200	12
267,000	270,000	25,500	9	426,000	430,000	47,700	11	626,000	630,000	79,000	12
270,000	273,000	25,800	9	430,000	434,000	48,300	11	630,000	634,000	79,800	12
273,000	276,000	26,100	9	434,000	438,000	48,900	11	634,000	638,000	80,600	12
276,000	279,000	26,400	9	438,000	442,000	49,500	11	638,000	642,000	81,400	12
279,000	282,000	26,700	9	442,000	446,000	50,100	11	642,000	646,000	82,200	12
282,000	285,000	27,000	9	446,000	450,000	50,700	11	646,000	650,000	83,000	12
285,000	288,000	27,300	9	450,000	454,000	51,300	11	650,000	655,000	83,800	12
288,000	291,000	27,600	9	454,000	458,000	51,900	11	655,000	660,000	84,800	12
291,000	294,000	27,900	9	458,000	462,000	52,500	11	660,000	665,000	85,800	13
294,000	297,000	28,200	9	462,000	466,000	53,100	11	665,000	670,000	86,800	13
297,000	300,000	28,500	9	466,000	470,000	53,700	11	670,000	675,000	87,800	13
300,000	303,000	28,800	9	470,000	474,000	54,300	11	675,000	680,000	88,800	13
303,000	306,000	29,200	9	474,000	478,000	54,900	11	680,000	685,000	89,800	13
306,000	309,000	29,700	9	478,000	482,000	55,500	11	685,000	690,000	90,800	13
309,000	312,000	30,100	9	482,000	486,000	56,100	11	690,000	695,000	91,800	13
312,000	315,000	30,600	9	486,000	490,000	56,700	11	695,000	700,000	92,800	13
315,000	318,000	31,000	9	490,000	494,000	57,300	11	700,000	705,000	93,800	13
318,000	321,000	31,500	9	494,000	498,000	57,900	11	705,000	710,000	94,800	13
321,000	324,000	31,900	9	498,000	502,000	58,500	11	710,000	715,000	95,800	13
324,000	327,000	32,400	10	502,000	506,000	59,100	11	715,000	720,000	96,800	13
327,000	330,000	32,800	10	506,000	510,000	59,700	11	720,000	725,000	97,800	13
330,000	333,000	33,300	10	510,000	514,000	60,300	11	725,000	730,000	98,800	13
333,000	336,000	33,700	10	514,000	518,000	60,900	11	730,000	735,000	99,800	13
336,000	339,000	34,200	10	518,000	522,000	61,500	11	735,000	740,000	100,800	13
339,000	342,000	34,600	10	522,000	526,000	62,100	11	740,000	745,000	101,800	13
342,000	345,000	35,100	10	526,000	530,000	62,700	11	745,000	750,000	102,800	13
345,000	348,000	35,500	10	530,000	534,000	63,300	11	750,000	755,000	103,800	13
348,000	351,000	36,000	10	534,000	538,000	63,900	11	755,000	760,000	104,800	13
351,000	354,000	36,400	10	538,000	542,000	64,500	11	760,000	765,000	105,800	13
354,000	357,000	36,900	10	542,000	546,000	65,100	12	765,000	770,000	106,800	13
357,000	360,000	37,300	10	546,000	550,000	65,700	12	770,000	775,000	107,800	14
360,000	363,000	37,800	10	550,000	554,000	66,300	12	775,000	780,000	108,800	14
363,000	366,000	38,200	10	554,000	558,000	66,900	12	780,000	785,000	109,800	14
366,000	369,000	38,700	10	558,000	562,000	67,500	12	785,000	790,000	110,800	14
369,000	372,000	39,100	10	562,000	566,000	68,100	12	790,000	795,000	111,800	14
372,000	375,000	39,600	10	566,000	570,000	68,700	12	795,000	800,000	112,800	14
375,000	378,000	40,000	10	570,000	574,000	69,300	12	800,000	805,000	113,800	14
378,000	381,000	40,500	10	574,000	578,000	69,900	12	805,000	810,000	114,800	14
381,000	384,000	40,900	10	578,000	582,000	70,500	12	810,000	815,000	115,800	14
384,000	387,000	41,400	10	582,000	586,000	71,100	12	815,000	820,000	116,800	14
387,000	390,000	41,800	10	586,000	590,000	71,700	12	820,000	825,000	117,800	14
390,000	394,000	42,300	10	590,000	594,000	72,300	12	825,000	830,000	118,800	14
394,000	398,000	42,900	10	594,000	598,000	72,900	12	830,000	835,000	119,800	14
398,000	402,000	43,500	10	598,000	602,000	73,500	12	835,000	840,000	120,800	14
402,000	406,000	44,100	10	602,000	606,000	74,200	12	840,000	845,000	121,800	14
406,000	410,000	44,700	11	606,000	610,000	75,000	12	845,000	850,000	122,800	14
410,000	414,000	45,300	11	610,000	614,000	75,800	12	850,000	855,000	123,800	14

(3)

Taxable gross income, adjusted income, or taxable retirement income (a)		Tax amount (b)	Ratio of (b) to (a)	Taxable gross income, adjusted income, or taxable retirement income (a)		Tax amount (b)	Ratio of (b) to (a)	Taxable gross income, adjusted income, or taxable retirement income (a)		Tax amount (b)	Ratio of (b) to (a)
At least	Less than	Tax amount (b)	Ratio of (b) to (a)	At least	Less than	Tax amount (b)	Ratio of (b) to (a)	At least	Less than	Tax amount (b)	Ratio of (b) to (a)
yen	yen	yen	%	yen	yen		%	yen	yen		%
855,000	860,000	124,800	14	1,000,000	1,500,000	The amount obtained by deducting 96,200 yen from the amount calculated by multiplying the amount in (a) by 25%		10,000,000	20,000,000	The amount obtained by deducting 1,431,200 yen from the amount calculated by multiplying the amount in (a) by 55%
860,000	865,000	125,800	14
865,000	870,000	126,800	14
870,000	875,000	127,800	14
875,000	880,000	128,800	14
880,000	885,000	129,800	14	1,500,000	2,200,000	The amount obtained by deducting 171,200 yen from the amount calculated by multiplying the amount in (a) by 30%		20,000,000	30,000,000	The amount obtained by deducting 2,431,200 yen from the amount calculated by multiplying the amount in (a) by 60%
885,000	890,000	130,800	14
890,000	895,000	131,800	14
895,000	900,000	132,800	14
900,000	905,000	133,800	14
905,000	910,000	134,800	14	2,200,000	3,000,000	The amount obtained by deducting 281,200 yen from the amount calculated by multiplying the amount in (a) by 35%		30,000,000	45,000,000	The amount obtained by deducting 3,931,200 yen from the amount calculated by multiplying the amount in (a) by 65%
910,000	915,000	135,800	14
915,000	920,000	136,800	14
920,000	925,000	137,800	14
925,000	930,000	138,800	15
930,000	935,000	139,800	15	3,000,000	4,000,000	The amount obtained by deducting 431,200 yen from the amount calculated by multiplying the amount in (a) by 40%		45,000,000	60,000,000	The amount obtained by deducting 6,181,200 yen from the amount calculated by multiplying the amount in (a) by 70%
935,000	940,000	140,800	15
940,000	945,000	141,800	15
945,000	950,000	142,800	15
950,000	955,000	143,800	15
955,000	960,000	144,800	15	4,000,000	6,000,000	The amount obtained by deducting 631,200 yen from the amount calculated by multiplying the amount in (a) by 45%		60,000,000 yen or more		The amount obtained by deducting 9,181,200 yen from the amount calculated by multiplying the amount in (a) by 75%
960,000	965,000	145,800	15
965,000	970,000	146,800	15
970,000	975,000	147,800	15
975,000	980,000	148,800	15
980,000	985,000	149,800	15	6,000,000	10,000,000	The amount obtained by deducting 931,200 yen from the amount calculated by multiplying the amount in (a) by 50%
985,000	990,000	150,800	15
990,000	995,000	151,800	15
995,000	1,000,000	152,800	15

(Note) In this table, "adjusted income" means the adjusted income prescribed in Article 90, paragraph (1), item (i) (Averaging Taxation on Fluctuating Income and Ad Hoc Income) of the new Act.

(Remarks) (1) To find the tax amount on taxable gross income, adjusted income, or taxable retirement income, find the applicable row of the "Taxable gross income, adjusted income, or taxable retirement income (a)" column according to the taxable gross income, adjusted income, or taxable retirement income; the amount stated in the "Tax amount (b)" column of that row is the tax amount sought. (2) To find the ratio prescribed in Article 90, paragraph (1), item (ii) of the new Act as replaced pursuant to Article 3, paragraph (1) (Special Provisions on the Calculation of Income Deductions and Tax Amounts for Income Tax for 1967) of the Supplementary Provisions, find the applicable row of the "Taxable gross income, adjusted income, or taxable retirement income (a)" column according to the adjusted income; the rate stated in the "Ratio of (b) to (a)" column of that row is the ratio sought.

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