所得税法附則別表第一（昭和４３年分の所得税の簡易税額表）

附則別表第一昭和４３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	４，７００	９．３	１３７，０００	１３９，０００	１３，０００	９．３
２，０００	３，０００	１００	９．３	５２，０００	５３，０００	４，８００	９．３	１３９，０００	１４１，０００	１３．２００	９．３
３，０００	４，０００	２００	９．３	５３，０００	５４，０００	４，９００	９．３	１４１，０００	１４３，０００	１３，４００	９．３
４，０００	５，０００	３００	９．３	５４，０００	５５，０００	５，０００	９．３	１４３，０００	１４５，０００	１３，６００	９．３
５，０００	６，０００	４００	９．３	５５，０００	５６，０００	５，１００	９．３	１４５，０００	１４７，０００	１３，８００	９．３
６，０００	７，０００	５００	９．３	５６，０００	５７，０００	５，２００	９．３	１４７，０００	１４９，０００	１４，０００	９．３
７，０００	８，０００	６００	９．３	５７，０００	５８，０００	５，３００	９．３	１４９，０００	１５１，０００	１４，２００	９．３
８，０００	９，０００	７００	９．３	５８，０００	５９，０００	５，３００	９．３	１５１，０００	１５３，０００	１４，４００	９．３
９，０００	１０，０００	８００	９．３	５９，０００	６０，０００	５，４００	９．３	１５３，０００	１５５，０００	１４，６００	９．３
１０，０００	１１，０００	９００	９．３	６０，０００	６１，０００	５，５００	９．３	１５５，０００	１５７，０００	１４，８００	９．３
１１，０００	１２，０００	１，０００	９．３	６１，０００	６２，０００	５，６００	９．３	１５７，０００	１５９，０００	１５，０００	９．３
１２，０００	１３，０００	１，１００	９．３	６２，０００	６３，０００	５，７００	９．３	１５９，０００	１６１，０００	１５，２００	９．３
１３，０００	１４，０００	１，２００	９．３	６３，０００	６４，０００	５，８００	９．３	１６１，０００	１６３，０００	１５，４００	９．３
１４，０００	１５，０００	１，３００	９．３	６４，０００	６５，０００	５，９００	９．３	１６３，０００	１６５，０００	１５，６００	９．３
１５，０００	１６，０００	１，３００	９．３	６５，０００	６７，０００	６，０００	９．３	１６５，０００	１６７，０００	１５，８００	９．３
１６，０００	１７，０００	１，４００	９．３	６７，０００	６９，０００	６，２００	９．３	１６７，０００	１６９，０００	１６，０００	９．３
１７，０００	１８，０００	１，５００	９．３	６９，０００	７１，０００	６，４００	９．３	１６９，０００	１７１，０００	１６，２００	９．３
１８，０００	１９，０００	１，６００	９．３	７１，０００	７３，０００	６，６００	９．３	１７１，０００	１７３，０００	１６，４００	９．３
１９，０００	２０，０００	１，７００	９．３	７３，０００	７５，０００	６，７００	９．３	１７３，０００	１７５，０００	１６，６００	９．３
２０，０００	２１，０００	１，８００	９．３	７５，０００	７７，０００	６，９００	９．３	１７５，０００	１７７，０００	１６，８００	９．３
２１，０００	２２，０００	１，９００	９．３	７７，０００	７９，０００	７，１００	９．３	１７７，０００	１７９，０００	１７，０００	９．３
２２，０００	２３，０００	２，０００	９．３	７９，０００	８１，０００	７，３００	９．３	１７９，０００	１８１，０００	１７，２００	９．３
２３，０００	２４，０００	２，１００	９．３	８１，０００	８３，０００	７，５００	９．３	１８１，０００	１８３，０００	１７，４００	９．３
２４，０００	２５，０００	２，２００	９．３	８３，０００	８５，０００	７，７００	９．３	１８３，０００	１８５，０００	１７，６００	９．３
２５，０００	２６，０００	２，３００	９．３	８５，０００	８７，０００	７，９００	９．３	１８５，０００	１８７，０００	１７，８００	９．３
２６，０００	２７，０００	２，４００	９．３	８７，０００	８９，０００	８，０００	９．３	１８７，０００	１８９，０００	１８，０００	９．３
２７，０００	２８，０００	２，５００	９．３	８９，０００	９１，０００	８，２００	９．３	１８９，０００	１９１，０００	１８，２００	９．３
２８，０００	２９，０００	２，６００	９．３	９１，０００	９３，０００	８，４００	９．３	１９１，０００	１９３，０００	１８，４００	９．３
２９，０００	３０，０００	２，６００	９．３	９３，０００	９５，０００	８，６００	９．３	１９３，０００	１９５，０００	１８，６００	９．３
３０，０００	３１，０００	２，７００	９．３	９５，０００	９７，０００	８，８００	９．３	１９５，０００	１９８，０００	１８，８００	９．３
３１，０００	３２，０００	２，８００	９．３	９７，０００	９９，０００	９，０００	９．３	１９８，０００	２０１，０００	１９，１００	９．３
３２，０００	３３，０００	２，９００	９．３	９９，０００	１０１，０００	９，２００	９．３	２０１，０００	２０４，０００	１９，４００	９．３
３３，０００	３４，０００	３，０００	９．３	１０１，０００	１０３，０００	９，４００	９．３	２０４，０００	２０７，０００	１９，７００	９．３
３４，０００	３５，０００	３，１００	９．３	１０３，０００	１０５，０００	９，６００	９．３	２０７，０００	２１０，０００	２０，０００	９．３
３５，０００	３６，０００	３，２００	９．３	１０５，０００	１０７，０００	９，８００	９．３	２１０，０００	２１３，０００	２０，３００	９．３
３６，０００	３７，０００	３，３００	９．３	１０７，０００	１０９，０００	１０，０００	９．３	２１３，０００	２１６，０００	２０，６００	９．３
３７，０００	３８，０００	３，４００	９．３	１０９，０００	１１１，０００	１０，２００	９．３	２１６，０００	２１９，０００	２０，９００	９．３
３８，０００	３９，０００	３，５００	９．３	１１１，０００	１１３，０００	１０，４００	９．３	２１９，０００	２２２，０００	２１，２００	９．３
３９，０００	４０，０００	３，６００	９．３	１１３，０００	１１５，０００	１０，６００	９．３	２２２，０００	２２５，０００	２１，５００	９．３
４０，０００	４１，０００	３，７００	９．３	１１５，０００	１１７，０００	１０，８００	９．３	２２５，０００	２２８，０００	２１，８００	９．３
４１，０００	４２，０００	３，８００	９．３	１１７，０００	１１９，０００	１１，０００	９．３	２２８，０００	２３１，０００	２２，１００	９．３
４２，０００	４３，０００	３，９００	９．３	１１９，０００	１２１，０００	１１，２００	９．３	２３１，０００	２３４，０００	２２，４００	９．３
４３，０００	４４，０００	３，９００	９．３	１２１，０００	１２３，０００	１１，４００	９．３	２３４，０００	２３７，０００	２２，７００	９．３
４４，０００	４５，０００	４，０００	９．３	１２３，０００	１２５，０００	１１，６００	９．３	２３７，０００	２４０，０００	２３，０００	９．３
４５，０００	４６，０００	４，１００	９．３	１２５，０００	１２７，０００	１１，８００	９．３	２４０，０００	２４３，０００	２３，３００	９．３
４６，０００	４７，０００	４，２００	９．３	１２７，０００	１２９，０００	１２，０００	９．３	２４３，０００	２４６，０００	２３，６００	９．３
４７，０００	４８，０００	４，３００	９．３	１２９，０００	１３１，０００	１２，２００	９．３	２４６，０００	２４９，０００	２３，９００	９．３
４８，０００	４９，０００	４，４００	９．３	１３１，０００	１３３，０００	１２，４００	９．３	２４９，０００	２５２，０００	２４，２００	９．３
４９，０００	５０，０００	４，５００	９．３	１３３，０００	１３５，０００	１２，６００	９．３	２５２，０００	２５５，０００	２４，５００	９．３
５０，０００	５１，０００	４，６００	９．３	１３５，０００	１３７，０００	１２，８００	９．３	２５５，０００	２５８，０００	２４，８００	９．３

（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	２５，１００	９．３	４１４，０００	４１８，０００	４６，４００	１１	６１４，０００	６１８，０００	７７，１００	１２
２６１，０００	２６４，０００	２５，４００	９．３	４１８，０００	４２２，０００	４７，０００	１１	６１８，０００	６２２，０００	７７，９００	１２
２６４，０００	２６７，０００	２５，７００	９．３	４２２，０００	４２６，０００	４７，６００	１１	６２２，０００	６２６，０００	７８，７００	１２
２６７，０００	２７０，０００	２６，０００	９．３	４２６，０００	４３０，０００	４８，２００	１１	６２６，０００	６３０，０００	７９，５００	１２
２７０，０００	２７３，０００	２６，３００	９．３	４３０，０００	４３４，０００	４８，８００	１１	６３０，０００	６３４，０００	８０，３００	１２
２７３，０００	２７６，０００	２６，６００	９．３	４３４，０００	４３８，０００	４９，４００	１１	６３４，０００	６３８，０００	８１，１００	１２
２７６，０００	２７９，０００	２６，９００	９．３	４３８，０００	４４２，０００	５０，０００	１１	６３８，０００	６４２，０００	８１，９００	１２
２７９，０００	２８２，０００	２７，２００	９．３	４４２，０００	４４６，０００	５０，６００	１１	６４２，０００	６４６，０００	８２，７００	１２
２８２，０００	２８５，０００	２７，５００	９．３	４４６，０００	４５０，０００	５１，２００	１１	６４６，０００	６５０，０００	８３，５００	１２
２８５，０００	２８８，０００	２７，８００	９．３	４５０，０００	４５４，０００	５１，８００	１１	６５０，０００	６５５，０００	８４，３００	１２
２８８，０００	２９１，０００	２８，１００	９．３	４５４，０００	４５８，０００	５２，４００	１１	６５５，０００	６６０，０００	８５，３００	１３
２９１，０００	２９４，０００	２８，４００	９．３	４５８，０００	４６２，０００	５３，０００	１１	６６０，０００	６６５，０００	８６，３００	１３
２９４，０００	２９７，０００	２８，７００	９．３	４６２，０００	４６６，０００	５３，６００	１１	６６５，０００	６７０，０００	８７，３００	１３
２９７，０００	３００，０００	２９，０００	９．３	４６６，０００	４７０，０００	５４，２００	１１	６７０，０００	６７５，０００	８８，３００	１３
３００，０００	３０３，０００	２９，３００	９．３	４７０，０００	４７４，０００	５４，８００	１１	６７５，０００	６８０，０００	８９，３００	１３
３０３，０００	３０６，０００	２９，７００	９．３	４７４，０００	４７８，０００	５５，４００	１１	６８０，０００	６８５，０００	９０，３００	１３
３０６，０００	３０９，０００	３０，２００	９．３	４７８，０００	４８２，０００	５６，０００	１１	６８５，０００	６９０，０００	９１，３００	１３
３０９，０００	３１２，０００	３０，６００	９．３	４８２，０００	４８６，０００	５６，６００	１１	６９０，０００	６９５，０００	９２，３００	１３
３１２，０００	３１５，０００	３１，１００	９．３	４８６，０００	４９０，０００	５７，２００	１１	６９５，０００	７００，０００	９３，３００	１３
３１５，０００	３１８，０００	３１，５００	１０	４９０，０００	４９４，０００	５７，８００	１１	７００，０００	７０５，０００	９４，３００	１３
３１８，０００	３２１，０００	３２，０００	１０	４９４，０００	４９８，０００	５８，４００	１１	７０５，０００	７１０，０００	９５，３００	１３
３２１，０００	３２４，０００	３２，４００	１０	４９８，０００	５０２，０００	５９，０００	１１	７１０，０００	７１５，０００	９６，３００	１３
３２４，０００	３２７，０００	３２，９００	１０	５０２，０００	５０６，０００	５９，６００	１１	７１５，０００	７２０，０００	９７，３００	１３
３２７，０００	３３０，０００	３３，３００	１０	５０６，０００	５１０，０００	６０，２００	１１	７２０，０００	７２５，０００	９８，３００	１３
３３０，０００	３３３，０００	３３，８００	１０	５１０，０００	５１４，０００	６０，８００	１１	７２５，０００	７３０，０００	９９，３００	１３
３３３，０００	３３６，０００	３４，２００	１０	５１４，０００	５１８，０００	６１，４００	１１	７３０，０００	７３５，０００	１００，３００	１３
３３６，０００	３３９，０００	３４，７００	１０	５１８，０００	５２２，０００	６２，０００	１１	７３５，０００	７４０，０００	１０１，３００	１３
３３９，０００	３４２，０００	３５，１００	１０	５２２，０００	５２６，０００	６２，６００	１１	７４０，０００	７４５，０００	１０２，３００	１３
３４２，０００	３４５，０００	３５，６００	１０	５２６，０００	５３０，０００	６３，２００	１２	７４５，０００	７５０，０００	１０３，３００	１３
３４５，０００	３４８，０００	３６，０００	１０	５３０，０００	５３４，０００	６３，８００	１２	７５０，０００	７５５，０００	１０４，３００	１３
３４８，０００	３５１，０００	３６，５００	１０	５３４，０００	５３８，０００	６４，４００	１２	７５５，０００	７６０，０００	１０５，３００	１３
３５１，０００	３５４，０００	３６，９００	１０	５３８，０００	５４２，０００	６５，０００	１２	７６０，０００	７６５，０００	１０６，３００	１３
３５４，０００	３５７，０００	３７，４００	１０	５４２，０００	５４６，０００	６５，６００	１２	７６５，０００	７７０，０００	１０７，３００	１４
３５７，０００	３６０，０００	３７，８００	１０	５４６，０００	５５０，０００	６６，２００	１２	７７０，０００	７７５，０００	１０８，３００	１４
３６０，０００	３６３，０００	３８，３００	１０	５５０，０００	５５４，０００	６６，８００	１２	７７５，０００	７８０，０００	１０９，３００	１４
３６３，０００	３６６，０００	３８，７００	１０	５５４，０００	５５８，０００	６７，４００	１２	７８０，０００	７８５，０００	１１０，３００	１４
３６６，０００	３６９，０００	３９，２００	１０	５５８，０００	５６２，０００	６８，０００	１２	７８５，０００	７９０，０００	１１１，３００	１４
３６９，０００	３７２，０００	３９，６００	１０	５６２，０００	５６６，０００	６８，６００	１２	７９０，０００	７９５，０００	１１２，３００	１４
３７２，０００	３７５，０００	４０，１００	１０	５６６，０００	５７０，０００	６９，２００	１２	７９５，０００	８００，０００	１１３，３００	１４
３７５，０００	３７８，０００	４０，５００	１０	５７０，０００	５７４，０００	６９，８００	１２	８００，０００	８０５，０００	１１４，３００	１４
３７８，０００	３８１，０００	４１，０００	１０	５７４，０００	５７８，０００	７０，４００	１２	８０５，０００	８１０，０００	１１５，３００	１４
３８１，０００	３８４，０００	４１，４００	１０	５７８，０００	５８２，０００	７１，０００	１２	８１０，０００	８１５，０００	１１６，３００	１４
３８４，０００	３８７，０００	４１，９００	１０	５８２，０００	５８６，０００	７１，６００	１２	８１５，０００	８２０，０００	１１７，３００	１４
３８７，０００	３９０，０００	４２，３００	１０	５８６，０００	５９０，０００	７２，２００	１２	８２０，０００	８２５，０００	１１８，３００	１４
３９０，０００	３９４，０００	４２，８００	１０	５９０，０００	５９４，０００	７２，８００	１２	８２５，０００	８３０，０００	１１９，３００	１４
３９４，０００	３９８，０００	４３，４００	１１	５９４，０００	５９８，０００	７３，４００	１２	８３０，０００	８３５，０００	１２０，３００	１４
３９８，０００	４０２，０００	４４，０００	１１	５９８，０００	６０２，０００	７４，０００	１２	８３５，０００	８４０，０００	１２１，３００	１４
４０２，０００	４０６，０００	４４，６００	１１	６０２，０００	６０６，０００	７４，７００	１２	８４０，０００	８４５，０００	１２２，３００	１４
４０６，０００	４１０，０００	４５，２００	１１	６０６，０００	６１０，０００	７５，５００	１２	８４５，０００	８５０，０００	１２３，３００	１４
４１０，０００	４１４，０００	４５，８００	１１	６１０，０００	６１４，０００	７６，３００	１２	８５０，０００	８５５，０００	１２４，３００	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	円	円	％
８５５，０００	８６０，０００	１２５，３００	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９５，７００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１，４３０，７００円を控除した金額
８６０，０００	８６５，０００	１２６，３００	１４
８６５，０００	８７０，０００	１２７，３００	１４
８７０，０００	８７５，０００	１２８，３００	１４
８７５，０００	８８０，０００	１２９，３００	１４
８８０，０００	８８５，０００	１３０，３００	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１７０，７００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２，４３０，７００円を控除した金額
８８５，０００	８９０，０００	１３１，３００	１４
８９０，０００	８９５，０００	１３２，３００	１４
８９５，０００	９００，０００	１３３，３００	１４
９００，０００	９０５，０００	１３４，３００	１４
９０５，０００	９１０，０００	１３５，３００	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２８０，７００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３，９３０，７００円を控除した金額
９１０，０００	９１５，０００	１３６，３００	１４
９１５，０００	９２０，０００	１３７，３００	１５
９２０，０００	９２５，０００	１３８，３００	１５
９２５，０００	９３０，０００	１３９，３００	１５
９３０，０００	９３５，０００	１４０，３００	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４３０，７００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６，１８０，７００円を控除した金額
９３５，０００	９４０，０００	１４１，３００	１５
９４０，０００	９４５，０００	１４２，３００	１５
９４５，０００	９５０，０００	１４３，３００	１５
９５０，０００	９５５，０００	１４４，３００	１５
９５５，０００	９６０，０００	１４５，３００	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６３０，７００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９，１８０，７００円を控除した金額
９６０，０００	９６５，０００	１４６，３００	１５
９６５，０００	９７０，０００	１４７，３００	１５
９７０，０００	９７５，０００	１４８，３００	１５
９７５，０００	９８０，０００	１４９，３００	１５
９８０，０００	９８５，０００	１５０，３００	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９３０，７００円を控除した金額
９８５，０００	９９０，０００	１５１，３００	１５
９９０，０００	９９５，０００	１５２，３００	１５
９９５，０００	１，０００，０００	１５３，３００	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（昭和四十三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二項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	4,700	9.3	137,000	139,000	13,000	9.3
2,000	3,000	100	9.3	52,000	53,000	4,800	9.3	139,000	141,000	13.200	9.3
3,000	4,000	200	9.3	53,000	54,000	4,900	9.3	141,000	143,000	13,400	9.3
4,000	5,000	300	9.3	54,000	55,000	5,000	9.3	143,000	145,000	13,600	9.3
5,000	6,000	400	9.3	55,000	56,000	5,100	9.3	145,000	147,000	13,800	9.3
6,000	7,000	500	9.3	56,000	57,000	5,200	9.3	147,000	149,000	14,000	9.3
7,000	8,000	600	9.3	57,000	58,000	5,300	9.3	149,000	151,000	14,200	9.3
8,000	9,000	700	9.3	58,000	59,000	5,300	9.3	151,000	153,000	14,400	9.3
9,000	10,000	800	9.3	59,000	60,000	5,400	9.3	153,000	155,000	14,600	9.3
10,000	11,000	900	9.3	60,000	61,000	5,500	9.3	155,000	157,000	14,800	9.3
11,000	12,000	1,000	9.3	61,000	62,000	5,600	9.3	157,000	159,000	15,000	9.3
12,000	13,000	1,100	9.3	62,000	63,000	5,700	9.3	159,000	161,000	15,200	9.3
13,000	14,000	1,200	9.3	63,000	64,000	5,800	9.3	161,000	163,000	15,400	9.3
14,000	15,000	1,300	9.3	64,000	65,000	5,900	9.3	163,000	165,000	15,600	9.3
15,000	16,000	1,300	9.3	65,000	67,000	6,000	9.3	165,000	167,000	15,800	9.3
16,000	17,000	1,400	9.3	67,000	69,000	6,200	9.3	167,000	169,000	16,000	9.3
17,000	18,000	1,500	9.3	69,000	71,000	6,400	9.3	169,000	171,000	16,200	9.3
18,000	19,000	1,600	9.3	71,000	73,000	6,600	9.3	171,000	173,000	16,400	9.3
19,000	20,000	1,700	9.3	73,000	75,000	6,700	9.3	173,000	175,000	16,600	9.3
20,000	21,000	1,800	9.3	75,000	77,000	6,900	9.3	175,000	177,000	16,800	9.3
21,000	22,000	1,900	9.3	77,000	79,000	7,100	9.3	177,000	179,000	17,000	9.3
22,000	23,000	2,000	9.3	79,000	81,000	7,300	9.3	179,000	181,000	17,200	9.3
23,000	24,000	2,100	9.3	81,000	83,000	7,500	9.3	181,000	183,000	17,400	9.3
24,000	25,000	2,200	9.3	83,000	85,000	7,700	9.3	183,000	185,000	17,600	9.3
25,000	26,000	2,300	9.3	85,000	87,000	7,900	9.3	185,000	187,000	17,800	9.3
26,000	27,000	2,400	9.3	87,000	89,000	8,000	9.3	187,000	189,000	18,000	9.3
27,000	28,000	2,500	9.3	89,000	91,000	8,200	9.3	189,000	191,000	18,200	9.3
28,000	29,000	2,600	9.3	91,000	93,000	8,400	9.3	191,000	193,000	18,400	9.3
29,000	30,000	2,600	9.3	93,000	95,000	8,600	9.3	193,000	195,000	18,600	9.3
30,000	31,000	2,700	9.3	95,000	97,000	8,800	9.3	195,000	198,000	18,800	9.3
31,000	32,000	2,800	9.3	97,000	99,000	9,000	9.3	198,000	201,000	19,100	9.3
32,000	33,000	2,900	9.3	99,000	101,000	9,200	9.3	201,000	204,000	19,400	9.3
33,000	34,000	3,000	9.3	101,000	103,000	9,400	9.3	204,000	207,000	19,700	9.3
34,000	35,000	3,100	9.3	103,000	105,000	9,600	9.3	207,000	210,000	20,000	9.3
35,000	36,000	3,200	9.3	105,000	107,000	9,800	9.3	210,000	213,000	20,300	9.3
36,000	37,000	3,300	9.3	107,000	109,000	10,000	9.3	213,000	216,000	20,600	9.3
37,000	38,000	3,400	9.3	109,000	111,000	10,200	9.3	216,000	219,000	20,900	9.3
38,000	39,000	3,500	9.3	111,000	113,000	10,400	9.3	219,000	222,000	21,200	9.3
39,000	40,000	3,600	9.3	113,000	115,000	10,600	9.3	222,000	225,000	21,500	9.3
40,000	41,000	3,700	9.3	115,000	117,000	10,800	9.3	225,000	228,000	21,800	9.3
41,000	42,000	3,800	9.3	117,000	119,000	11,000	9.3	228,000	231,000	22,100	9.3
42,000	43,000	3,900	9.3	119,000	121,000	11,200	9.3	231,000	234,000	22,400	9.3
43,000	44,000	3,900	9.3	121,000	123,000	11,400	9.3	234,000	237,000	22,700	9.3
44,000	45,000	4,000	9.3	123,000	125,000	11,600	9.3	237,000	240,000	23,000	9.3
45,000	46,000	4,100	9.3	125,000	127,000	11,800	9.3	240,000	243,000	23,300	9.3
46,000	47,000	4,200	9.3	127,000	129,000	12,000	9.3	243,000	246,000	23,600	9.3
47,000	48,000	4,300	9.3	129,000	131,000	12,200	9.3	246,000	249,000	23,900	9.3
48,000	49,000	4,400	9.3	131,000	133,000	12,400	9.3	249,000	252,000	24,200	9.3
49,000	50,000	4,500	9.3	133,000	135,000	12,600	9.3	252,000	255,000	24,500	9.3
50,000	51,000	4,600	9.3	135,000	137,000	12,800	9.3	255,000	258,000	24,800	9.3

(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	25,100	9.3	414,000	418,000	46,400	11	614,000	618,000	77,100	12
261,000	264,000	25,400	9.3	418,000	422,000	47,000	11	618,000	622,000	77,900	12
264,000	267,000	25,700	9.3	422,000	426,000	47,600	11	622,000	626,000	78,700	12
267,000	270,000	26,000	9.3	426,000	430,000	48,200	11	626,000	630,000	79,500	12
270,000	273,000	26,300	9.3	430,000	434,000	48,800	11	630,000	634,000	80,300	12
273,000	276,000	26,600	9.3	434,000	438,000	49,400	11	634,000	638,000	81,100	12
276,000	279,000	26,900	9.3	438,000	442,000	50,000	11	638,000	642,000	81,900	12
279,000	282,000	27,200	9.3	442,000	446,000	50,600	11	642,000	646,000	82,700	12
282,000	285,000	27,500	9.3	446,000	450,000	51,200	11	646,000	650,000	83,500	12
285,000	288,000	27,800	9.3	450,000	454,000	51,800	11	650,000	655,000	84,300	12
288,000	291,000	28,100	9.3	454,000	458,000	52,400	11	655,000	660,000	85,300	13
291,000	294,000	28,400	9.3	458,000	462,000	53,000	11	660,000	665,000	86,300	13
294,000	297,000	28,700	9.3	462,000	466,000	53,600	11	665,000	670,000	87,300	13
297,000	300,000	29,000	9.3	466,000	470,000	54,200	11	670,000	675,000	88,300	13
300,000	303,000	29,300	9.3	470,000	474,000	54,800	11	675,000	680,000	89,300	13
303,000	306,000	29,700	9.3	474,000	478,000	55,400	11	680,000	685,000	90,300	13
306,000	309,000	30,200	9.3	478,000	482,000	56,000	11	685,000	690,000	91,300	13
309,000	312,000	30,600	9.3	482,000	486,000	56,600	11	690,000	695,000	92,300	13
312,000	315,000	31,100	9.3	486,000	490,000	57,200	11	695,000	700,000	93,300	13
315,000	318,000	31,500	10	490,000	494,000	57,800	11	700,000	705,000	94,300	13
318,000	321,000	32,000	10	494,000	498,000	58,400	11	705,000	710,000	95,300	13
321,000	324,000	32,400	10	498,000	502,000	59,000	11	710,000	715,000	96,300	13
324,000	327,000	32,900	10	502,000	506,000	59,600	11	715,000	720,000	97,300	13
327,000	330,000	33,300	10	506,000	510,000	60,200	11	720,000	725,000	98,300	13
330,000	333,000	33,800	10	510,000	514,000	60,800	11	725,000	730,000	99,300	13
333,000	336,000	34,200	10	514,000	518,000	61,400	11	730,000	735,000	100,300	13
336,000	339,000	34,700	10	518,000	522,000	62,000	11	735,000	740,000	101,300	13
339,000	342,000	35,100	10	522,000	526,000	62,600	11	740,000	745,000	102,300	13
342,000	345,000	35,600	10	526,000	530,000	63,200	12	745,000	750,000	103,300	13
345,000	348,000	36,000	10	530,000	534,000	63,800	12	750,000	755,000	104,300	13
348,000	351,000	36,500	10	534,000	538,000	64,400	12	755,000	760,000	105,300	13
351,000	354,000	36,900	10	538,000	542,000	65,000	12	760,000	765,000	106,300	13
354,000	357,000	37,400	10	542,000	546,000	65,600	12	765,000	770,000	107,300	14
357,000	360,000	37,800	10	546,000	550,000	66,200	12	770,000	775,000	108,300	14
360,000	363,000	38,300	10	550,000	554,000	66,800	12	775,000	780,000	109,300	14
363,000	366,000	38,700	10	554,000	558,000	67,400	12	780,000	785,000	110,300	14
366,000	369,000	39,200	10	558,000	562,000	68,000	12	785,000	790,000	111,300	14
369,000	372,000	39,600	10	562,000	566,000	68,600	12	790,000	795,000	112,300	14
372,000	375,000	40,100	10	566,000	570,000	69,200	12	795,000	800,000	113,300	14
375,000	378,000	40,500	10	570,000	574,000	69,800	12	800,000	805,000	114,300	14
378,000	381,000	41,000	10	574,000	578,000	70,400	12	805,000	810,000	115,300	14
381,000	384,000	41,400	10	578,000	582,000	71,000	12	810,000	815,000	116,300	14
384,000	387,000	41,900	10	582,000	586,000	71,600	12	815,000	820,000	117,300	14
387,000	390,000	42,300	10	586,000	590,000	72,200	12	820,000	825,000	118,300	14
390,000	394,000	42,800	10	590,000	594,000	72,800	12	825,000	830,000	119,300	14
394,000	398,000	43,400	11	594,000	598,000	73,400	12	830,000	835,000	120,300	14
398,000	402,000	44,000	11	598,000	602,000	74,000	12	835,000	840,000	121,300	14
402,000	406,000	44,600	11	602,000	606,000	74,700	12	840,000	845,000	122,300	14
406,000	410,000	45,200	11	606,000	610,000	75,500	12	845,000	850,000	123,300	14
410,000	414,000	45,800	11	610,000	614,000	76,300	12	850,000	855,000	124,300	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	yen	yen	%
855,000	860,000	125,300	14	1,000,000	1,500,000	The amount calculated by multiplying the amount in (a) by 25%, less 95,700 yen		10,000,000	20,000,000	The amount calculated by multiplying the amount in (a) by 55%, less 1,430,700 yen
860,000	865,000	126,300	14
865,000	870,000	127,300	14
870,000	875,000	128,300	14
875,000	880,000	129,300	14
880,000	885,000	130,300	14	1,500,000	2,200,000	The amount calculated by multiplying the amount in (a) by 30%, less 170,700 yen		20,000,000	30,000,000	The amount calculated by multiplying the amount in (a) by 60%, less 2,430,700 yen
885,000	890,000	131,300	14
890,000	895,000	132,300	14
895,000	900,000	133,300	14
900,000	905,000	134,300	14
905,000	910,000	135,300	14	2,200,000	3,000,000	The amount calculated by multiplying the amount in (a) by 35%, less 280,700 yen		30,000,000	45,000,000	The amount calculated by multiplying the amount in (a) by 65%, less 3,930,700 yen
910,000	915,000	136,300	14
915,000	920,000	137,300	15
920,000	925,000	138,300	15
925,000	930,000	139,300	15
930,000	935,000	140,300	15	3,000,000	4,000,000	The amount calculated by multiplying the amount in (a) by 40%, less 430,700 yen		45,000,000	60,000,000	The amount calculated by multiplying the amount in (a) by 70%, less 6,180,700 yen
935,000	940,000	141,300	15
940,000	945,000	142,300	15
945,000	950,000	143,300	15
950,000	955,000	144,300	15
955,000	960,000	145,300	15	4,000,000	6,000,000	The amount calculated by multiplying the amount in (a) by 45%, less 630,700 yen		60,000,000 yen or more		The amount calculated by multiplying the amount in (a) by 75%, less 9,180,700 yen
960,000	965,000	146,300	15
965,000	970,000	147,300	15
970,000	975,000	148,300	15
975,000	980,000	149,300	15
980,000	985,000	150,300	15	6,000,000	10,000,000	The amount calculated by multiplying the amount in (a) by 50%, less 930,700 yen
985,000	990,000	151,300	15
990,000	995,000	152,300	15
995,000	1,000,000	153,300	15

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

(Remarks) (1) To find the tax amount on the 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 (2) 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 1968) 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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