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

（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	２３，９００	４１４，０００	４１８，０００	３８，５００	６１４，０００	６１８，０００	５７，９００
２６１，０００	２６４，０００	２４，２００	４１８，０００	４２２，０００	３８，８００	６１８，０００	６２２，０００	５８，３００
２６４，０００	２６７，０００	２４，５００	４２２，０００	４２６，０００	３９，２００	６２２，０００	６２６，０００	５８，７００
２６７，０００	２７０，０００	２４，８００	４２６，０００	４３０，０００	３９，６００	６２６，０００	６３０，０００	５９，１００
２７０，０００	２７３，０００	２５，１００	４３０，０００	４３４，０００	３９，９００	６３０，０００	６３４，０００	５９，５００
２７３，０００	２７６，０００	２５，３００	４３４，０００	４３８，０００	４０，３００	６３４，０００	６３８，０００	５９，９００
２７６，０００	２７９，０００	２５，６００	４３８，０００	４４２，０００	４０，７００	６３８，０００	６４２，０００	６０，３００
２７９，０００	２８２，０００	２５，９００	４４２，０００	４４６，０００	４１，１００	６４２，０００	６４６，０００	６０，７００
２８２，０００	２８５，０００	２６，２００	４４６，０００	４５０，０００	４１，４００	６４６，０００	６５０，０００	６１，１００
２８５，０００	２８８，０００	２６，５００	４５０，０００	４５４，０００	４１，８００	６５０，０００	６５５，０００	６１，５００
２８８，０００	２９１，０００	２６，７００	４５４，０００	４５８，０００	４２，２００	６５５，０００	６６０，０００	６２，０００
２９１，０００	２９４，０００	２７，０００	４５８，０００	４６２，０００	４２，５００	６６０，０００	６６５，０００	６２，５００
２９４，０００	２９７，０００	２７，３００	４６２，０００	４６６，０００	４２，９００	６６５，０００	６７０，０００	６３，０００
２９７，０００	３００，０００	２７，６００	４６６，０００	４７０，０００	４３，３００	６７０，０００	６７５，０００	６３，５００
３００，０００	３０３，０００	２７，９００	４７０，０００	４７４，０００	４３，７００	６７５，０００	６８０，０００	６４，０００
３０３，０００	３０６，０００	２８，１００	４７４，０００	４７８，０００	４４，０００	６８０，０００	６８５，０００	６４，５００
３０６，０００	３０９，０００	２８，４００	４７８，０００	４８２，０００	４４，４００	６８５，０００	６９０，０００	６５，０００
３０９，０００	３１２，０００	２８，７００	４８２，０００	４８６，０００	４４，８００	６９０，０００	６９５，０００	６５，５００
３１２，０００	３１５，０００	２９，０００	４８６，０００	４９０，０００	４５，１００	６９５，０００	７００，０００	６６，０００
３１５，０００	３１８，０００	２９，２００	４９０，０００	４９４，０００	４５，５００	７００，０００	７０５，０００	６６，５００
３１８，０００	３２１，０００	２９，５００	４９４，０００	４９８，０００	４５，９００	７０５，０００	７１０，０００	６７，０００
３２１，０００	３２４，０００	２９，８００	４９８，０００	５０２，０００	４６，３００	７１０，０００	７１５，０００	６７，５００
３２４，０００	３２７，０００	３０，１００	５０２，０００	５０６，０００	４６，７００	７１５，０００	７２０，０００	６８，０００
３２７，０００	３３０，０００	３０，４００	５０６，０００	５１０，０００	４７，１００	７２０，０００	７２５，０００	６８，５００
３３０，０００	３３３，０００	３０，６００	５１０，０００	５１４，０００	４７，５００	７２５，０００	７３０，０００	６９，０００
３３３，０００	３３６，０００	３０，９００	５１４，０００	５１８，０００	４７，９００	７３０，０００	７３５，０００	６９，５００
３３６，０００	３３９，０００	３１，２００	５１８，０００	５２２，０００	４８，３００	７３５，０００	７４０，０００	７０，０００
３３９，０００	３４２，０００	３１，５００	５２２，０００	５２６，０００	４８，７００	７４０，０００	７４５，０００	７０，５００
３４２，０００	３４５，０００	３１，８００	５２６，０００	５３０，０００	４９，１００	７４５，０００	７５０，０００	７１，０００
３４５，０００	３４８，０００	３２，０００	５３０，０００	５３４，０００	４９，５００	７５０，０００	７５５，０００	７１，５００
３４８，０００	３５１，０００	３２，３００	５３４，０００	５３８，０００	４９，９００	７５５，０００	７６０，０００	７２，０００
３５１，０００	３５４，０００	３２，６００	５３８，０００	５４２，０００	５０，３００	７６０，０００	７６５，０００	７２，５００
３５４，０００	３５７，０００	３２，９００	５４２，０００	５４６，０００	５０，７００	７６５，０００	７７０，０００	７３，０００
３５７，０００	３６０，０００	３３，２００	５４６，０００	５５０，０００	５１，１００	７７０，０００	７７５，０００	７３，５００
３６０，０００	３６３，０００	３３，４００	５５０，０００	５５４，０００	５１，５００	７７５，０００	７８０，０００	７４，０００
３６３，０００	３６６，０００	３３，７００	５５４，０００	５５８，０００	５１，９００	７８０，０００	７８５，０００	７４，５００
３６６，０００	３６９，０００	３４，０００	５５８，０００	５６２，０００	５２，３００	７８５，０００	７９０，０００	７５，０００
３６９，０００	３７２，０００	３４，３００	５６２，０００	５６６，０００	５２，７００	７９０，０００	７９５，０００	７５，５００
３７２，０００	３７５，０００	３４，５００	５６６，０００	５７０，０００	５３，１００	７９５，０００	８００，０００	７６，０００
３７５，０００	３７８，０００	３４，８００	５７０，０００	５７４，０００	５３，５００	８００，０００	８０５，０００	７６，５００
３７８，０００	３８１，０００	３５，１００	５７４，０００	５７８，０００	５３，９００	８０５，０００	８１０，０００	７７，０００
３８１，０００	３８４，０００	３５，４００	５７８，０００	５８２，０００	５４，３００	８１０，０００	８１５，０００	７７，５００
３８４，０００	３８７，０００	３５，７００	５８２，０００	５８６，０００	５４，７００	８１５，０００	８２０，０００	７８，０００
３８７，０００	３９０，０００	３５，９００	５８６，０００	５９０，０００	５５，１００	８２０，０００	８２５，０００	７８，５００
３９０，０００	３９４，０００	３６，２００	５９０，０００	５９４，０００	５５，５００	８２５，０００	８３０，０００	７９，０００
３９４，０００	３９８，０００	３６，６００	５９４，０００	５９８，０００	５５，９００	８３０，０００	８３５，０００	７９，５００
３９８，０００	４０２，０００	３７，０００	５９８，０００	６０２，０００	５６，３００	８３５，０００	８４０，０００	８０，０００
４０２，０００	４０６，０００	３７，３００	６０２，０００	６０６，０００	５６，７００	８４０，０００	８４５，０００	８０，５００
４０６，０００	４１０，０００	３７，７００	６０６，０００	６１０，０００	５７，１００	８４５，０００	８５０，０００	８１，０００
４１０，０００	４１４，０００	３８，１００	６１０，０００	６１４，０００	５７，５００	８５０，０００	８５５，０００	８１，５００

（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	８２，０００	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７８，５００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４，６５３，５００円を控除した金額
８６０，０００	８６５，０００	８２，５００
８６５，０００	８７０，０００	８３，０００
８７０，０００	８７５，０００	８３，５００
８７５，０００	８８０，０００	８４，０００
８８０，０００	８８５，０００	８４，５００	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２２８，５００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７，１５３，５００円を控除した金額
８８５，０００	８９０，０００	８５，０００
８９０，０００	８９５，０００	８５，５００
８９５，０００	９００，０００	８６，０００
９００，０００	９０５，０００	８６，５００
９０５，０００	９１０，０００	８７，０００	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４７８，５００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１２，１５３，５００円を控除した金額
９１０，０００	９１５，０００	８７，５００
９１５，０００	９２０，０００	８８，０００
９２０，０００	９２５，０００	８８，５００
９２５，０００	９３０，０００	８９，０００
９３０，０００	９３５，０００	８９，５００	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８５３，５００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１９，６５３，５００円を控除した金額
９３５，０００	９４０，０００	９０，０００
９４０，０００	９４５，０００	９０，５００
９４５，０００	９５０，０００	９１，０００
９５０，０００	９５５，０００	９１，５００
９５５，０００	９６０，０００	９２，０００	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１，４０３，５００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３０，９０３，５００円を控除した金額
９６０，０００	９６５，０００	９２，５００
９６５，０００	９７０，０００	９３，０００
９７０，０００	９７５，０００	９３，５００
９７５，０００	９８０，０００	９４，０００
９８０，０００	９８５，０００	９４，５００	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２，１５３，５００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４５，９０３，５００円を控除した金額
９８５，０００	９９０，０００	９５，０００
９９０，０００	９９５，０００	９５，５００
９９５，０００	１，０００，０００	９６，０００
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３，５００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３，１５３，５００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		Amount of tax	Taxable timber income		Amount of tax	Taxable timber income		Amount of tax
At least	Less than	Amount of tax	At least	Less than	Amount of tax	At least	Less than	Amount of tax
yen	yen	yen	yen	yen	yen	yen	yen	yen
Less than 2,000 yen		0	51,000	52,000	4,700	137,000	139,000	12,700
2,000	3,000	100	52,000	53,000	4,800	139,000	141,000	12,900
3,000	4,000	200	53,000	54,000	4,900	141,000	143,000	13,100
4,000	5,000	300	54,000	55,000	5,000	143,000	145,000	13,200
5,000	6,000	400	55,000	56,000	5,100	145,000	147,000	13,400
6,000	7,000	500	56,000	57,000	5,200	147,000	149,000	13,600
7,000	8,000	600	57,000	58,000	5,300	149,000	151,000	13,800
8,000	9,000	700	58,000	59,000	5,300	151,000	153,000	14,000
9,000	10,000	800	59,000	60,000	5,400	153,000	155,000	14,200
10,000	11,000	900	60,000	61,000	5,500	155,000	157,000	14,400
11,000	12,000	1,000	61,000	62,000	5,600	157,000	159,000	14,600
12,000	13,000	1,100	62,000	63,000	5,700	159,000	161,000	14,700
13,000	14,000	1,200	63,000	64,000	5,800	161,000	163,000	14,900
14,000	15,000	1,300	64,000	65,000	5,900	163,000	165,000	15,100
15,000	16,000	1,300	65,000	67,000	6,000	165,000	167,000	15,300
16,000	17,000	1,400	67,000	69,000	6,200	167,000	169,000	15,500
17,000	18,000	1,500	69,000	71,000	6,400	169,000	171,000	15,700
18,000	19,000	1,600	71,000	73,000	6,600	171,000	173,000	15,900
19,000	20,000	1,700	73,000	75,000	6,700	173,000	175,000	16,000
20,000	21,000	1,800	75,000	77,000	6,900	175,000	177,000	16,200
21,000	22,000	1,900	77,000	79,000	7,100	177,000	179,000	16,400
22,000	23,000	2,000	79,000	81,000	7,300	179,000	181,000	16,600
23,000	24,000	2,100	81,000	83,000	7,500	181,000	183,000	16,800
24,000	25,000	2,200	83,000	85,000	7,700	183,000	185,000	17,000
25,000	26,000	2,300	85,000	87,000	7,900	185,000	187,000	17,200
26,000	27,000	2,400	87,000	89,000	8,000	187,000	189,000	17,300
27,000	28,000	2,500	89,000	91,000	8,200	189,000	191,000	17,500
28,000	29,000	2,600	91,000	93,000	8,400	191,000	193,000	17,700
29,000	30,000	2,600	93,000	95,000	8,600	193,000	195,000	17,900
30,000	31,000	2,700	95,000	97,000	8,800	195,000	198,000	18,100
31,000	32,000	2,800	97,000	99,000	9,000	198,000	201,000	18,400
32,000	33,000	2,900	99,000	101,000	9,200	201,000	204,000	18,600
33,000	34,000	3,000	101,000	103,000	9,300	204,000	207,000	18,900
34,000	35,000	3,100	103,000	105,000	9,500	207,000	210,000	19,200
35,000	36,000	3,200	105,000	107,000	9,700	210,000	213,000	19,500
36,000	37,000	3,300	107,000	109,000	9,900	213,000	216,000	19,800
37,000	38,000	3,400	109,000	111,000	10,100	216,000	219,000	20,000
38,000	39,000	3,500	111,000	113,000	10,300	219,000	222,000	20,300
39,000	40,000	3,600	113,000	115,000	10,500	222,000	225,000	20,600
40,000	41,000	3,700	115,000	117,000	10,600	225,000	228,000	20,900
41,000	42,000	3,800	117,000	119,000	10,800	228,000	231,000	21,200
42,000	43,000	3,900	119,000	121,000	11,000	231,000	234,000	21,400
43,000	44,000	3,900	121,000	123,000	11,200	234,000	237,000	21,700
44,000	45,000	4,000	123,000	125,000	11,400	237,000	240,000	22,000
45,000	46,000	4,100	125,000	127,000	11,600	240,000	243,000	22,300
46,000	47,000	4,200	127,000	129,000	11,800	243,000	246,000	22,500
47,000	48,000	4,300	129,000	131,000	11,900	246,000	249,000	22,800
48,000	49,000	4,400	131,000	133,000	12,100	249,000	252,000	23,100
49,000	50,000	4,500	133,000	135,000	12,300	252,000	255,000	23,400
50,000	51,000	4,600	135,000	137,000	12,500	255,000	258,000	23,700

(2)

Taxable timber income		Amount of tax	Taxable timber income		Amount of tax	Taxable timber income		Amount of tax
At least	Less than	Amount of tax	At least	Less than	Amount of tax	At least	Less than	Amount of tax
yen	yen	yen	yen	yen	yen	yen	yen	yen
258,000	261,000	23,900	414,000	418,000	38,500	614,000	618,000	57,900
261,000	264,000	24,200	418,000	422,000	38,800	618,000	622,000	58,300
264,000	267,000	24,500	422,000	426,000	39,200	622,000	626,000	58,700
267,000	270,000	24,800	426,000	430,000	39,600	626,000	630,000	59,100
270,000	273,000	25,100	430,000	434,000	39,900	630,000	634,000	59,500
273,000	276,000	25,300	434,000	438,000	40,300	634,000	638,000	59,900
276,000	279,000	25,600	438,000	442,000	40,700	638,000	642,000	60,300
279,000	282,000	25,900	442,000	446,000	41,100	642,000	646,000	60,700
282,000	285,000	26,200	446,000	450,000	41,400	646,000	650,000	61,100
285,000	288,000	26,500	450,000	454,000	41,800	650,000	655,000	61,500
288,000	291,000	26,700	454,000	458,000	42,200	655,000	660,000	62,000
291,000	294,000	27,000	458,000	462,000	42,500	660,000	665,000	62,500
294,000	297,000	27,300	462,000	466,000	42,900	665,000	670,000	63,000
297,000	300,000	27,600	466,000	470,000	43,300	670,000	675,000	63,500
300,000	303,000	27,900	470,000	474,000	43,700	675,000	680,000	64,000
303,000	306,000	28,100	474,000	478,000	44,000	680,000	685,000	64,500
306,000	309,000	28,400	478,000	482,000	44,400	685,000	690,000	65,000
309,000	312,000	28,700	482,000	486,000	44,800	690,000	695,000	65,500
312,000	315,000	29,000	486,000	490,000	45,100	695,000	700,000	66,000
315,000	318,000	29,200	490,000	494,000	45,500	700,000	705,000	66,500
318,000	321,000	29,500	494,000	498,000	45,900	705,000	710,000	67,000
321,000	324,000	29,800	498,000	502,000	46,300	710,000	715,000	67,500
324,000	327,000	30,100	502,000	506,000	46,700	715,000	720,000	68,000
327,000	330,000	30,400	506,000	510,000	47,100	720,000	725,000	68,500
330,000	333,000	30,600	510,000	514,000	47,500	725,000	730,000	69,000
333,000	336,000	30,900	514,000	518,000	47,900	730,000	735,000	69,500
336,000	339,000	31,200	518,000	522,000	48,300	735,000	740,000	70,000
339,000	342,000	31,500	522,000	526,000	48,700	740,000	745,000	70,500
342,000	345,000	31,800	526,000	530,000	49,100	745,000	750,000	71,000
345,000	348,000	32,000	530,000	534,000	49,500	750,000	755,000	71,500
348,000	351,000	32,300	534,000	538,000	49,900	755,000	760,000	72,000
351,000	354,000	32,600	538,000	542,000	50,300	760,000	765,000	72,500
354,000	357,000	32,900	542,000	546,000	50,700	765,000	770,000	73,000
357,000	360,000	33,200	546,000	550,000	51,100	770,000	775,000	73,500
360,000	363,000	33,400	550,000	554,000	51,500	775,000	780,000	74,000
363,000	366,000	33,700	554,000	558,000	51,900	780,000	785,000	74,500
366,000	369,000	34,000	558,000	562,000	52,300	785,000	790,000	75,000
369,000	372,000	34,300	562,000	566,000	52,700	790,000	795,000	75,500
372,000	375,000	34,500	566,000	570,000	53,100	795,000	800,000	76,000
375,000	378,000	34,800	570,000	574,000	53,500	800,000	805,000	76,500
378,000	381,000	35,100	574,000	578,000	53,900	805,000	810,000	77,000
381,000	384,000	35,400	578,000	582,000	54,300	810,000	815,000	77,500
384,000	387,000	35,700	582,000	586,000	54,700	815,000	820,000	78,000
387,000	390,000	35,900	586,000	590,000	55,100	820,000	825,000	78,500
390,000	394,000	36,200	590,000	594,000	55,500	825,000	830,000	79,000
394,000	398,000	36,600	594,000	598,000	55,900	830,000	835,000	79,500
398,000	402,000	37,000	598,000	602,000	56,300	835,000	840,000	80,000
402,000	406,000	37,300	602,000	606,000	56,700	840,000	845,000	80,500
406,000	410,000	37,700	606,000	610,000	57,100	845,000	850,000	81,000
410,000	414,000	38,100	610,000	614,000	57,500	850,000	855,000	81,500

(3)

Taxable timber income		Amount of tax	Taxable timber income		Amount of tax	Taxable timber income		Amount of tax
At least	Less than	Amount of tax	At least	Less than	Amount of tax	At least	Less than	Amount of tax
yen	yen	yen	yen	yen		yen	yen
855,000	860,000	82,000	1,500,000	3,000,000	The amount calculated by multiplying the taxable timber income by 15%, less 78,500 yen	30,000,000	50,000,000	The amount calculated by multiplying the taxable timber income by 50%, less 4,653,500 yen
860,000	865,000	82,500
865,000	870,000	83,000
870,000	875,000	83,500
875,000	880,000	84,000
880,000	885,000	84,500	3,000,000	5,000,000	The amount calculated by multiplying the taxable timber income by 20%, less 228,500 yen	50,000,000	100,000,000	The amount calculated by multiplying the taxable timber income by 55%, less 7,153,500 yen
885,000	890,000	85,000
890,000	895,000	85,500
895,000	900,000	86,000
900,000	905,000	86,500
905,000	910,000	87,000	5,000,000	7,500,000	The amount calculated by multiplying the taxable timber income by 25%, less 478,500 yen	100,000,000	150,000,000	The amount calculated by multiplying the taxable timber income by 60%, less 12,153,500 yen
910,000	915,000	87,500
915,000	920,000	88,000
920,000	925,000	88,500
925,000	930,000	89,000
930,000	935,000	89,500	7,500,000	11,000,000	The amount calculated by multiplying the taxable timber income by 30%, less 853,500 yen	150,000,000	225,000,000	The amount calculated by multiplying the taxable timber income by 65%, less 19,653,500 yen
935,000	940,000	90,000
940,000	945,000	90,500
945,000	950,000	91,000
950,000	955,000	91,500
955,000	960,000	92,000	11,000,000	15,000,000	The amount calculated by multiplying the taxable timber income by 35%, less 1,403,500 yen	225,000,000	300,000,000	The amount calculated by multiplying the taxable timber income by 70%, less 30,903,500 yen
960,000	965,000	92,500
965,000	970,000	93,000
970,000	975,000	93,500
975,000	980,000	94,000
980,000	985,000	94,500	15,000,000	20,000,000	The amount calculated by multiplying the taxable timber income by 40%, less 2,153,500 yen	300,000,000 yen or more		The amount calculated by multiplying the taxable timber income by 75%, less 45,903,500 yen
985,000	990,000	95,000
990,000	995,000	95,500
995,000	1,000,000	96,000
1,000,000	1,500,000	The amount calculated by multiplying the taxable timber income by 10%, less 3,500 yen	20,000,000	30,000,000	The amount calculated by multiplying the taxable timber income by 45%, less 3,153,500 yen

(Remarks) To find the amount of tax 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 "Amount of tax" column of that row is the amount of tax sought.

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