第一項
Supplementary Provisions, Article 3, paragraph (1)
昭和四十二年分の所得税については、次の表の上欄に掲げる新法の規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句にそれぞれ読み替えるものとする。
| 第二十八条第三項第一号（給与所得控除額） | 六十八万円 | 六十七万円 |
| 八万円 | 七万円 | |
| 第二十八条第三項第二号 | 六十八万円 | 六十七万円 |
| 八十八万円 | 八十七万円 | |
| 二十万円 | 十九万円 | |
| 第二十八条第三項第三号 | 八十八万円 | 八十七万円 |
| 二十二万円 | 二十一万円 | |
| 第八十三条第一項（配偶者控除） | 十五万円 | 十四万五千円 |
| 第八十四条第一項（扶養控除） | 七万円 | 六万七千五百円 |
| 第八十六条第一項（基礎控除） | 十五万円 | 十四万七千五百円 |
| 第九十条第二項（変動所得及び臨時所得の平均課税） | 百万円以下 | 百万円未満 |
| 別表第二 | 所得税法の一部を改正する法律（昭和四十二年法律第二十号。以下「改正法」という。）附則別表第一 | |
| 第百九十条第二号（年末調整） | 別表第七の附表 | 改正法附則別表第五の附表 |
| 別表第七 | 改正法附則別表第五 | |
| 第二百一条第一項（退職所得に係る源泉徴収税額） | 別表第八 | 改正法附則別表第六 |
With regard to income tax for 1967, the terms set forth in the middle column of the following table in the provisions of the new Act set forth in the left-hand column of that table are deemed to be replaced with the terms set forth in the right-hand column of that table, respectively.
| Article 28, paragraph (3), item (i) (Salary Income Deduction) | 680,000 yen | 670,000 yen |
| 80,000 yen | 70,000 yen | |
| Article 28, paragraph (3), item (ii) | 680,000 yen | 670,000 yen |
| 880,000 yen | 870,000 yen | |
| 200,000 yen | 190,000 yen | |
| Article 28, paragraph (3), item (iii) | 880,000 yen | 870,000 yen |
| 220,000 yen | 210,000 yen | |
| Article 83, paragraph (1) (Spousal Deduction) | 150,000 yen | 145,000 yen |
| Article 84, paragraph (1) (Deduction for Dependents) | 70,000 yen | 67,500 yen |
| Article 86, paragraph (1) (Basic Personal Exemption) | 150,000 yen | 147,500 yen |
| Article 90, paragraph (2) (Averaging Taxation for Fluctuating Income and Ad Hoc Income) | 1,000,000 yen or less | less than 1,000,000 yen |
| Appended Table II | Appended Table I of the Supplementary Provisions of the Act Partially Amending the Income Tax Act (Act No. 20 of 1967; hereinafter referred to as the "amending Act") | |
| Article 190, item (ii) (Year-End Adjustment) | the attached table to Appended Table VII | the attached table to Appended Table V of the Supplementary Provisions of the amending Act |
| Appended Table VII | Appended Table V of the Supplementary Provisions of the amending Act | |
| Article 201, paragraph (1) (Amount of Tax to Be Withheld at Source on Retirement Income) | Appended Table VIII | Appended Table VI of the Supplementary Provisions of the amending Act |