所得税法附則別表第二（昭和４２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４２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
２，０００円未満		０	５１，０００	５２，０００	４，４００	１３７，０００	１３９，０００	１２，０００
２，０００	３，０００	１００	５２，０００	５３，０００	４，５００	１３９，０００	１４１，０００	１２，２００
３，０００	４，０００	２００	５３，０００	５４，０００	４，６００	１４１，０００	１４３，０００	１２，４００
４，０００	５，０００	３００	５４，０００	５５，０００	４，７００	１４３，０００	１４５，０００	１２，５００
５，０００	６，０００	４００	５５，０００	５６，０００	４，８００	１４５，０００	１４７，０００	１２，７００
６，０００	７，０００	５００	５６，０００	５７，０００	４，９００	１４７，０００	１４９，０００	１２，９００
７，０００	８，０００	６００	５７，０００	５８，０００	５，０００	１４９，０００	１５１，０００	１３，１００
８，０００	９，０００	７００	５８，０００	５９，０００	５，１００	１５１，０００	１５３，０００	１３，２００
９，０００	１０，０００	７００	５９，０００	６０，０００	５，１００	１５３，０００	１５５，０００	１３，４００
１０，０００	１１，０００	８００	６０，０００	６１，０００	５，２００	１５５，０００	１５７，０００	１３，６００
１１，０００	１２，０００	９００	６１，０００	６２，０００	５，３００	１５７，０００	１５９，０００	１３，８００
１２，０００	１３，０００	１，０００	６２，０００	６３，０００	５，４００	１５９，０００	１６１，０００	１３，９００
１３，０００	１４，０００	１，１００	６３，０００	６４，０００	５，５００	１６１，０００	１６３，０００	１４，１００
１４，０００	１５，０００	１，２００	６４，０００	６５，０００	５，６００	１６３，０００	１６５，０００	１４，３００
１５，０００	１６，０００	１，３００	６５，０００	６７，０００	５，７００	１６５，０００	１６７，０００	１４，５００
１６，０００	１７，０００	１，４００	６７，０００	６９，０００	５，８００	１６７，０００	１６９，０００	１４，６００
１７，０００	１８，０００	１，４００	６９，０００	７１，０００	６，０００	１６９，０００	１７１，０００	１４，８００
１８，０００	１９，０００	１，５００	７１，０００	７３，０００	６，２００	１７１，０００	１７３，０００	１５，０００
１９，０００	２０，０００	１，６００	７３，０００	７５，０００	６，４００	１７３，０００	１７５，０００	１５，２００
２０，０００	２１，０００	１，７００	７５，０００	７７，０００	６，６００	１７５，０００	１７７，０００	１５，４００
２１，０００	２２，０００	１，８００	７７，０００	７９，０００	６，７００	１７７，０００	１７９，０００	１５，５００
２２，０００	２３，０００	１，９００	７９，０００	８１，０００	６，９００	１７９，０００	１８１，０００	１５，７００
２３，０００	２４，０００	２，０００	８１，０００	８３，０００	７，１００	１８１，０００	１８３，０００	１５，９００
２４，０００	２５，０００	２，１００	８３，０００	８５，０００	７，３００	１８３，０００	１８５，０００	１６，１００
２５，０００	２６，０００	２，２００	８５，０００	８７，０００	７，４００	１８５，０００	１８７，０００	１６，２００
２６，０００	２７，０００	２，２００	８７，０００	８９，０００	７，６００	１８７，０００	１８９，０００	１６，４００
２７，０００	２８，０００	２，３００	８９，０００	９１，０００	７，８００	１８９，０００	１９１，０００	１６，６００
２８，０００	２９，０００	２，４００	９１，０００	９３，０００	８，０００	１９１，０００	１９３，０００	１６，８００
２９，０００	３０，０００	２，５００	９３，０００	９５，０００	８，１００	１９３，０００	１９５，０００	１６，９００
３０，０００	３１，０００	２，６００	９５，０００	９７，０００	８，３００	１９５，０００	１９８，０００	１７，１００
３１，０００	３２，０００	２，７００	９７，０００	９９，０００	８，５００	１９８，０００	２０１，０００	１７，４００
３２，０００	３３，０００	２，８００	９９，０００	１０１，０００	８，７００	２０１，０００	２０４，０００	１７，６００
３３，０００	３４，０００	２，９００	１０１，０００	１０３，０００	８，８００	２０４，０００	２０７，０００	１７，９００
３４，０００	３５，０００	２，９００	１０３，０００	１０５，０００	９，０００	２０７，０００	２１０，０００	１８，２００
３５，０００	３６，０００	３，０００	１０５，０００	１０７，０００	９，２００	２１０，０００	２１３，０００	１８，４００
３６，０００	３７，０００	３，１００	１０７，０００	１０９，０００	９，４００	２１３，０００	２１６，０００	１８，７００
３７，０００	３８，０００	３，２００	１０９，０００	１１１，０００	９，５００	２１６，０００	２１９，０００	１９，０００
３８，０００	３９，０００	３，３００	１１１，０００	１１３，０００	９，７００	２１９，０００	２２２，０００	１９，２００
３９，０００	４０，０００	３，４００	１１３，０００	１１５，０００	９，９００	２２２，０００	２２５，０００	１９，５００
４０，０００	４１，０００	３，５００	１１５，０００	１１７，０００	１０，１００	２２５，０００	２２８，０００	１９，８００
４１，０００	４２，０００	３，６００	１１７，０００	１１９，０００	１０，２００	２２８，０００	２３１，０００	２０，０００
４２，０００	４３，０００	３，６００	１１９，０００	１２１，０００	１０，４００	２３１，０００	２３４，０００	２０，３００
４３，０００	４４，０００	３，７００	１２１，０００	１２３，０００	１０，６００	２３４，０００	２３７，０００	２０，５００
４４，０００	４５，０００	３，８００	１２３，０００	１２５，０００	１０，８００	２３７，０００	２４０，０００	２０，８００
４５，０００	４６，０００	３，９００	１２５，０００	１２７，０００	１１，０００	２４０，０００	２４３，０００	２１，１００
４６，０００	４７，０００	４，０００	１２７，０００	１２９，０００	１１，１００	２４３，０００	２４６，０００	２１，３００
４７，０００	４８，０００	４，１００	１２９，０００	１３１，０００	１１，３００	２４６，０００	２４９，０００	２１，６００
４８，０００	４９，０００	４，２００	１３１，０００	１３３，０００	１１，５００	２４９，０００	２５２，０００	２１，９００
４９，０００	５０，０００	４，３００	１３３，０００	１３５，０００	１１，７００	２５２，０００	２５５，０００	２２，１００
５０，０００	５１，０００	４，４００	１３５，０００	１３７，０００	１１，８００	２５５，０００	２５８，０００	２２，４００

（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
２５８，０００	２６１，０００	２２，７００	４１４，０００	４１８，０００	３６，４００	６１４，０００	６１８，０００	５５，４００
２６１，０００	２６４，０００	２２，９００	４１８，０００	４２２，０００	３６，７００	６１８，０００	６２２，０００	５５，８００
２６４，０００	２６７，０００	２３，２００	４２２，０００	４２６，０００	３７，１００	６２２，０００	６２６，０００	５６，２００
２６７，０００	２７０，０００	２３，４００	４２６，０００	４３０，０００	３７，４００	６２６，０００	６３０，０００	５６，６００
２７０，０００	２７３，０００	２３，７００	４３０，０００	４３４，０００	３７，８００	６３０，０００	６３４，０００	５７，０００
２７３，０００	２７６，０００	２４，０００	４３４，０００	４３８，０００	３８，１００	６３４，０００	６３８，０００	５７，４００
２７６，０００	２７９，０００	２４，２００	４３８，０００	４４２，０００	３８，５００	６３８，０００	６４２，０００	５７，８００
２７９，０００	２８２，０００	２４，５００	４４２，０００	４４６，０００	３８，８００	６４２，０００	６４６，０００	５８，２００
２８２，０００	２８５，０００	２４，８００	４４６，０００	４５０，０００	３９，２００	６４６，０００	６５０，０００	５８，６００
２８５，０００	２８８，０００	２５，０００	４５０，０００	４５４，０００	３９，６００	６５０，０００	６５５，０００	５９，０００
２８８，０００	２９１，０００	２５，３００	４５４，０００	４５８，０００	３９，９００	６５５，０００	６６０，０００	５９，５００
２９１，０００	２９４，０００	２５，６００	４５８，０００	４６２，０００	４０，３００	６６０，０００	６６５，０００	６０，０００
２９４，０００	２９７，０００	２５，８００	４６２，０００	４６６，０００	４０，６００	６６５，０００	６７０，０００	６０，５００
２９７，０００	３００，０００	２６，１００	４６６，０００	４７０，０００	４１，０００	６７０，０００	６７５，０００	６１，０００
３００，０００	３０３，０００	２６，４００	４７０，０００	４７４，０００	４１，３００	６７５，０００	６８０，０００	６１，５００
３０３，０００	３０６，０００	２６，６００	４７４，０００	４７８，０００	４１，７００	６８０，０００	６８５，０００	６２，０００
３０６，０００	３０９，０００	２６，９００	４７８，０００	４８２，０００	４２，０００	６８５，０００	６９０，０００	６２，５００
３０９，０００	３１２，０００	２７，１００	４８２，０００	４８６，０００	４２，４００	６９０，０００	６９５，０００	６３，０００
３１２，０００	３１５，０００	２７，４００	４８６，０００	４９０，０００	４２，７００	６９５，０００	７００，０００	６３，５００
３１５，０００	３１８，０００	２７，７００	４９０，０００	４９４，０００	４３，１００	７００，０００	７０５，０００	６４，０００
３１８，０００	３２１，０００	２７，９００	４９４，０００	４９８，０００	４３，４００	７０５，０００	７１０，０００	６４，５００
３２１，０００	３２４，０００	２８，２００	４９８，０００	５０２，０００	４３，８００	７１０，０００	７１５，０００	６５，０００
３２４，０００	３２７，０００	２８，５００	５０２，０００	５０６，０００	４４，２００	７１５，０００	７２０，０００	６５，５００
３２７，０００	３３０，０００	２８，７００	５０６，０００	５１０，０００	４４，６００	７２０，０００	７２５，０００	６６，０００
３３０，０００	３３３，０００	２９，０００	５１０，０００	５１４，０００	４５，０００	７２５，０００	７３０，０００	６６，５００
３３３，０００	３３６，０００	２９，３００	５１４，０００	５１８，０００	４５，４００	７３０，０００	７３５，０００	６７，０００
３３６，０００	３３９，０００	２９，５００	５１８，０００	５２２，０００	４５，８００	７３５，０００	７４０，０００	６７，５００
３３９，０００	３４２，０００	２９，８００	５２２，０００	５２６，０００	４６，２００	７４０，０００	７４５，０００	６８，０００
３４２，０００	３４５，０００	３０，０００	５２６，０００	５３０，０００	４６，６００	７４５，０００	７５０，０００	６８，５００
３４５，０００	３４８，０００	３０，３００	５３０，０００	５３４，０００	４７，０００	７５０，０００	７５５，０００	６９，０００
３４８，０００	３５１，０００	３０，６００	５３４，０００	５３８，０００	４７，４００	７５５，０００	７６０，０００	６９，５００
３５１，０００	３５４，０００	３０，８００	５３８，０００	５４２，０００	４７，８００	７６０，０００	７６５，０００	７０，０００
３５４，０００	３５７，０００	３１，１００	５４２，０００	５４６，０００	４８，２００	７６５，０００	７７０，０００	７０，５００
３５７，０００	３６０，０００	３１，４００	５４６，０００	５５０，０００	４８，６００	７７０，０００	７７５，０００	７１，０００
３６０，０００	３６３，０００	３１，６００	５５０，０００	５５４，０００	４９，０００	７７５，０００	７８０，０００	７１，５００
３６３，０００	３６６，０００	３１，９００	５５４，０００	５５８，０００	４９，４００	７８０，０００	７８５，０００	７２，０００
３６６，０００	３６９，０００	３２，２００	５５８，０００	５６２，０００	４９，８００	７８５，０００	７９０，０００	７２，５００
３６９，０００	３７２，０００	３２，４００	５６２，０００	５６６，０００	５０，２００	７９０，０００	７９５，０００	７３，０００
３７２，０００	３７５，０００	３２，７００	５６６，０００	５７０，０００	５０，６００	７９５，０００	８００，０００	７３，５００
３７５，０００	３７８，０００	３３，０００	５７０，０００	５７４，０００	５１，０００	８００，０００	８０５，０００	７４，０００
３７８，０００	３８１，０００	３３，２００	５７４，０００	５７８，０００	５１，４００	８０５，０００	８１０，０００	７４，５００
３８１，０００	３８４，０００	３３，５００	５７８，０００	５８２，０００	５１，８００	８１０，０００	８１５，０００	７５，０００
３８４，０００	３８７，０００	３３，７００	５８２，０００	５８６，０００	５２，２００	８１５，０００	８２０，０００	７５，５００
３８７，０００	３９０，０００	３４，０００	５８６，０００	５９０，０００	５２，６００	８２０，０００	８２５，０００	７６，０００
３９０，０００	３９４，０００	３４，３００	５９０，０００	５９４，０００	５３，０００	８２５，０００	８３０，０００	７６，５００
３９４，０００	３９８，０００	３４，６００	５９４，０００	５９８，０００	５３，４００	８３０，０００	８３５，０００	７７，０００
３９８，０００	４０２，０００	３５，０００	５９８，０００	６０２，０００	５３，８００	８３５，０００	８４０，０００	７７，５００
４０２，０００	４０６，０００	３５，３００	６０２，０００	６０６，０００	５４，２００	８４０，０００	８４５，０００	７８，０００
４０６，０００	４１０，０００	３５，７００	６０６，０００	６１０，０００	５４，６００	８４５，０００	８５０，０００	７８，５００
４１０，０００	４１４，０００	３６，０００	６１０，０００	６１４，０００	５５，０００	８５０，０００	８５５，０００	７９，０００

（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
８５５，０００	８６０，０００	７９，５００	１，５００，０００	３，０００，０００	課税山林所得金額に１５％を乗じて算出した金額から８１，０００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４，６５６，０００円を控除した金額
８６０，０００	８６５，０００	８０，０００
８６５，０００	８７０，０００	８０，５００
８７０，０００	８７５，０００	８１，０００
８７５，０００	８８０，０００	８１，５００
８８０，０００	８８５，０００	８２，０００	３，０００，０００	５，０００，０００	課税山林所得金額に２０％を乗じて算出した金額から２３１，０００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７，１５６，０００円を控除した金額
８８５，０００	８９０，０００	８２，５００
８９０，０００	８９５，０００	８３，０００
８９５，０００	９００，０００	８３，５００
９００，０００	９０５，０００	８４，０００
９０５，０００	９１０，０００	８４，５００	５，０００，０００	７，５００，０００	課税山林所得金額に２５％を乗じて算出した金額から４８１，０００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１２，１５６，０００円を控除した金額
９１０，０００	９１５，０００	８５，０００
９１５，０００	９２０，０００	８５，５００
９２０，０００	９２５，０００	８６，０００
９２５，０００	９３０，０００	８６，５００
９３０，０００	９３５，０００	８７，０００	７，５００，０００	１１，０００，０００	課税山林所得金額に３０％を乗じて算出した金額から８５６，０００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１９，６５６，０００円を控除した金額
９３５，０００	９４０，０００	８７，５００
９４０，０００	９４５，０００	８８，０００
９４５，０００	９５０，０００	８８，５００
９５０，０００	９５５，０００	８９，０００
９５５，０００	９６０，０００	８９，５００	１１，０００，０００	１５，０００，０００	課税山林所得金額に３５％を乗じて算出した金額から１，４０６，０００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３０，９０６，０００円を控除した金額
９６０，０００	９６５，０００	９０，０００
９６５，０００	９７０，０００	９０，５００
９７０，０００	９７５，０００	９１，０００
９７５，０００	９８０，０００	９１，５００
９８０，０００	９８５，０００	９２，０００	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２，１５６，０００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４５，９０６，０００円を控除した金額
９８５，０００	９９０，０００	９２，５００
９９０，０００	９９５，０００	９３，０００
９９５，０００	１，０００，０００	９３，５００
１，０００，０００	１，５００，０００	課税山林所得金額に１０％を乗じて算出した金額から６，０００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３，１５６，０００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
Less than 2,000 yen		0	51,000	52,000	4,400	137,000	139,000	12,000
2,000	3,000	100	52,000	53,000	4,500	139,000	141,000	12,200
3,000	4,000	200	53,000	54,000	4,600	141,000	143,000	12,400
4,000	5,000	300	54,000	55,000	4,700	143,000	145,000	12,500
5,000	6,000	400	55,000	56,000	4,800	145,000	147,000	12,700
6,000	7,000	500	56,000	57,000	4,900	147,000	149,000	12,900
7,000	8,000	600	57,000	58,000	5,000	149,000	151,000	13,100
8,000	9,000	700	58,000	59,000	5,100	151,000	153,000	13,200
9,000	10,000	700	59,000	60,000	5,100	153,000	155,000	13,400
10,000	11,000	800	60,000	61,000	5,200	155,000	157,000	13,600
11,000	12,000	900	61,000	62,000	5,300	157,000	159,000	13,800
12,000	13,000	1,000	62,000	63,000	5,400	159,000	161,000	13,900
13,000	14,000	1,100	63,000	64,000	5,500	161,000	163,000	14,100
14,000	15,000	1,200	64,000	65,000	5,600	163,000	165,000	14,300
15,000	16,000	1,300	65,000	67,000	5,700	165,000	167,000	14,500
16,000	17,000	1,400	67,000	69,000	5,800	167,000	169,000	14,600
17,000	18,000	1,400	69,000	71,000	6,000	169,000	171,000	14,800
18,000	19,000	1,500	71,000	73,000	6,200	171,000	173,000	15,000
19,000	20,000	1,600	73,000	75,000	6,400	173,000	175,000	15,200
20,000	21,000	1,700	75,000	77,000	6,600	175,000	177,000	15,400
21,000	22,000	1,800	77,000	79,000	6,700	177,000	179,000	15,500
22,000	23,000	1,900	79,000	81,000	6,900	179,000	181,000	15,700
23,000	24,000	2,000	81,000	83,000	7,100	181,000	183,000	15,900
24,000	25,000	2,100	83,000	85,000	7,300	183,000	185,000	16,100
25,000	26,000	2,200	85,000	87,000	7,400	185,000	187,000	16,200
26,000	27,000	2,200	87,000	89,000	7,600	187,000	189,000	16,400
27,000	28,000	2,300	89,000	91,000	7,800	189,000	191,000	16,600
28,000	29,000	2,400	91,000	93,000	8,000	191,000	193,000	16,800
29,000	30,000	2,500	93,000	95,000	8,100	193,000	195,000	16,900
30,000	31,000	2,600	95,000	97,000	8,300	195,000	198,000	17,100
31,000	32,000	2,700	97,000	99,000	8,500	198,000	201,000	17,400
32,000	33,000	2,800	99,000	101,000	8,700	201,000	204,000	17,600
33,000	34,000	2,900	101,000	103,000	8,800	204,000	207,000	17,900
34,000	35,000	2,900	103,000	105,000	9,000	207,000	210,000	18,200
35,000	36,000	3,000	105,000	107,000	9,200	210,000	213,000	18,400
36,000	37,000	3,100	107,000	109,000	9,400	213,000	216,000	18,700
37,000	38,000	3,200	109,000	111,000	9,500	216,000	219,000	19,000
38,000	39,000	3,300	111,000	113,000	9,700	219,000	222,000	19,200
39,000	40,000	3,400	113,000	115,000	9,900	222,000	225,000	19,500
40,000	41,000	3,500	115,000	117,000	10,100	225,000	228,000	19,800
41,000	42,000	3,600	117,000	119,000	10,200	228,000	231,000	20,000
42,000	43,000	3,600	119,000	121,000	10,400	231,000	234,000	20,300
43,000	44,000	3,700	121,000	123,000	10,600	234,000	237,000	20,500
44,000	45,000	3,800	123,000	125,000	10,800	237,000	240,000	20,800
45,000	46,000	3,900	125,000	127,000	11,000	240,000	243,000	21,100
46,000	47,000	4,000	127,000	129,000	11,100	243,000	246,000	21,300
47,000	48,000	4,100	129,000	131,000	11,300	246,000	249,000	21,600
48,000	49,000	4,200	131,000	133,000	11,500	249,000	252,000	21,900
49,000	50,000	4,300	133,000	135,000	11,700	252,000	255,000	22,100
50,000	51,000	4,400	135,000	137,000	11,800	255,000	258,000	22,400

(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
258,000	261,000	22,700	414,000	418,000	36,400	614,000	618,000	55,400
261,000	264,000	22,900	418,000	422,000	36,700	618,000	622,000	55,800
264,000	267,000	23,200	422,000	426,000	37,100	622,000	626,000	56,200
267,000	270,000	23,400	426,000	430,000	37,400	626,000	630,000	56,600
270,000	273,000	23,700	430,000	434,000	37,800	630,000	634,000	57,000
273,000	276,000	24,000	434,000	438,000	38,100	634,000	638,000	57,400
276,000	279,000	24,200	438,000	442,000	38,500	638,000	642,000	57,800
279,000	282,000	24,500	442,000	446,000	38,800	642,000	646,000	58,200
282,000	285,000	24,800	446,000	450,000	39,200	646,000	650,000	58,600
285,000	288,000	25,000	450,000	454,000	39,600	650,000	655,000	59,000
288,000	291,000	25,300	454,000	458,000	39,900	655,000	660,000	59,500
291,000	294,000	25,600	458,000	462,000	40,300	660,000	665,000	60,000
294,000	297,000	25,800	462,000	466,000	40,600	665,000	670,000	60,500
297,000	300,000	26,100	466,000	470,000	41,000	670,000	675,000	61,000
300,000	303,000	26,400	470,000	474,000	41,300	675,000	680,000	61,500
303,000	306,000	26,600	474,000	478,000	41,700	680,000	685,000	62,000
306,000	309,000	26,900	478,000	482,000	42,000	685,000	690,000	62,500
309,000	312,000	27,100	482,000	486,000	42,400	690,000	695,000	63,000
312,000	315,000	27,400	486,000	490,000	42,700	695,000	700,000	63,500
315,000	318,000	27,700	490,000	494,000	43,100	700,000	705,000	64,000
318,000	321,000	27,900	494,000	498,000	43,400	705,000	710,000	64,500
321,000	324,000	28,200	498,000	502,000	43,800	710,000	715,000	65,000
324,000	327,000	28,500	502,000	506,000	44,200	715,000	720,000	65,500
327,000	330,000	28,700	506,000	510,000	44,600	720,000	725,000	66,000
330,000	333,000	29,000	510,000	514,000	45,000	725,000	730,000	66,500
333,000	336,000	29,300	514,000	518,000	45,400	730,000	735,000	67,000
336,000	339,000	29,500	518,000	522,000	45,800	735,000	740,000	67,500
339,000	342,000	29,800	522,000	526,000	46,200	740,000	745,000	68,000
342,000	345,000	30,000	526,000	530,000	46,600	745,000	750,000	68,500
345,000	348,000	30,300	530,000	534,000	47,000	750,000	755,000	69,000
348,000	351,000	30,600	534,000	538,000	47,400	755,000	760,000	69,500
351,000	354,000	30,800	538,000	542,000	47,800	760,000	765,000	70,000
354,000	357,000	31,100	542,000	546,000	48,200	765,000	770,000	70,500
357,000	360,000	31,400	546,000	550,000	48,600	770,000	775,000	71,000
360,000	363,000	31,600	550,000	554,000	49,000	775,000	780,000	71,500
363,000	366,000	31,900	554,000	558,000	49,400	780,000	785,000	72,000
366,000	369,000	32,200	558,000	562,000	49,800	785,000	790,000	72,500
369,000	372,000	32,400	562,000	566,000	50,200	790,000	795,000	73,000
372,000	375,000	32,700	566,000	570,000	50,600	795,000	800,000	73,500
375,000	378,000	33,000	570,000	574,000	51,000	800,000	805,000	74,000
378,000	381,000	33,200	574,000	578,000	51,400	805,000	810,000	74,500
381,000	384,000	33,500	578,000	582,000	51,800	810,000	815,000	75,000
384,000	387,000	33,700	582,000	586,000	52,200	815,000	820,000	75,500
387,000	390,000	34,000	586,000	590,000	52,600	820,000	825,000	76,000
390,000	394,000	34,300	590,000	594,000	53,000	825,000	830,000	76,500
394,000	398,000	34,600	594,000	598,000	53,400	830,000	835,000	77,000
398,000	402,000	35,000	598,000	602,000	53,800	835,000	840,000	77,500
402,000	406,000	35,300	602,000	606,000	54,200	840,000	845,000	78,000
406,000	410,000	35,700	606,000	610,000	54,600	845,000	850,000	78,500
410,000	414,000	36,000	610,000	614,000	55,000	850,000	855,000	79,000

(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
855,000	860,000	79,500	1,500,000	3,000,000	The amount calculated by multiplying the taxable timber income by 15%, less 81,000 yen	30,000,000	50,000,000	The amount calculated by multiplying the taxable timber income by 50%, less 4,656,000 yen
860,000	865,000	80,000
865,000	870,000	80,500
870,000	875,000	81,000
875,000	880,000	81,500
880,000	885,000	82,000	3,000,000	5,000,000	The amount calculated by multiplying the taxable timber income by 20%, less 231,000 yen	50,000,000	100,000,000	The amount calculated by multiplying the taxable timber income by 55%, less 7,156,000 yen
885,000	890,000	82,500
890,000	895,000	83,000
895,000	900,000	83,500
900,000	905,000	84,000
905,000	910,000	84,500	5,000,000	7,500,000	The amount calculated by multiplying the taxable timber income by 25%, less 481,000 yen	100,000,000	150,000,000	The amount calculated by multiplying the taxable timber income by 60%, less 12,156,000 yen
910,000	915,000	85,000
915,000	920,000	85,500
920,000	925,000	86,000
925,000	930,000	86,500
930,000	935,000	87,000	7,500,000	11,000,000	The amount calculated by multiplying the taxable timber income by 30%, less 856,000 yen	150,000,000	225,000,000	The amount calculated by multiplying the taxable timber income by 65%, less 19,656,000 yen
935,000	940,000	87,500
940,000	945,000	88,000
945,000	950,000	88,500
950,000	955,000	89,000
955,000	960,000	89,500	11,000,000	15,000,000	The amount calculated by multiplying the taxable timber income by 35%, less 1,406,000 yen	225,000,000	300,000,000	The amount calculated by multiplying the taxable timber income by 70%, less 30,906,000 yen
960,000	965,000	90,000
965,000	970,000	90,500
970,000	975,000	91,000
975,000	980,000	91,500
980,000	985,000	92,000	15,000,000	20,000,000	The amount calculated by multiplying the taxable timber income by 40%, less 2,156,000 yen	300,000,000 yen or more		The amount calculated by multiplying the taxable timber income by 75%, less 45,906,000 yen
985,000	990,000	92,500
990,000	995,000	93,000
995,000	1,000,000	93,500
1,000,000	1,500,000	The amount calculated by multiplying the taxable timber income by 10%, less 6,000 yen	20,000,000	30,000,000	The amount calculated by multiplying the taxable timber income by 45%, less 3,156,000 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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