所得税法附則別表第六（昭和４３年分の退職所得の源泉徴収税額表）

附則別表第六昭和４３年分の退職所得の源泉徴収税額表

Supplementary Provisions, Appended Table 6

（一）

退職所得控除額控除後の退職手当等の金額		税額	退職所得控除額控除後の退職手当等の金額		税額	退職所得控除額控除後の退職手当等の金額		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
４，０００円未満		０	１０２，０００	１０４，０００	４，７００	２７４，０００	２７８，０００	１３，０００
４，０００	６，０００	１００	１０４，０００	１０６，０００	４，８００	２７８，０００	２８２，０００	１３，２００
６，０００	８，０００	２００	１０６，０００	１０８，０００	４，９００	２８２，０００	２８６，０００	１３，４００
８，０００	１０，０００	３００	１０８，０００	１１０，０００	５，０００	２８６，０００	２９０，０００	１３，６００
１０，０００	１２，０００	４００	１１０，０００	１１２，０００	５，１００	２９０，０００	２９４，０００	１３，８００
１２，０００	１４，０００	５００	１１２，０００	１１４，０００	５，２００	２９４，０００	２９８，０００	１４，０００
１４，０００	１６，０００	６００	１１４，０００	１１６，０００	５，３００	２９８，０００	３０２，０００	１４，２００
１６，０００	１８，０００	７００	１１６，０００	１１８，０００	５，３００	３０２，０００	３０６，０００	１４，４００
１８，０００	２０，０００	８００	１１８，０００	１２０，０００	５，４００	３０６，０００	３１０，０００	１４，６００
２０，０００	２２，０００	９００	１２０，０００	１２２，０００	５，５００	３１０，０００	３１４，０００	１４，８００
２２，０００	２４，０００	１，０００	１２２，０００	１２４，０００	５，６００	３１４，０００	３１８，０００	１５，０００
２４，０００	２６，０００	１，１００	１２４，０００	１２６，０００	５，７００	３１８，０００	３２２，０００	１５，２００
２６，０００	２８，０００	１，２００	１２６，０００	１２８，０００	５，８００	３２２，０００	３２６，０００	１５，４００
２８，０００	３０，０００	１，３００	１２８，０００	１３０，０００	５，９００	３２６，０００	３３０，０００	１５，６００
３０，０００	３２，０００	１，３００	１３０，０００	１３４，０００	６，０００	３３０，０００	３３４，０００	１５，８００
３２，０００	３４，０００	１，４００	１３４，０００	１３８，０００	６，２００	３３４，０００	３３８，０００	１６，０００
３４，０００	３６，０００	１，５００	１３８，０００	１４２，０００	６，４００	３３８，０００	３４２，０００	１６，２００
３６，０００	３８，０００	１，６００	１４２，０００	１４６，０００	６，６００	３４２，０００	３４６，０００	１６，４００
３８，０００	４０，０００	１，７００	１４６，０００	１５０，０００	６，７００	３４６，０００	３５０，０００	１６，６００
４０，０００	４２，０００	１，８００	１５０，０００	１５４，０００	６，９００	３５０，０００	３５４，０００	１６，８００
４２，０００	４４，０００	１，９００	１５４，０００	１５８，０００	７，１００	３５４，０００	３５８，０００	１７，０００
４４，０００	４６，０００	２，０００	１５８，０００	１６２，０００	７，３００	３５８，０００	３６２，０００	１７，２００
４６，０００	４８，０００	２，１００	１６２，０００	１６６，０００	７，５００	３６２，０００	３６６，０００	１７，４００
４８，０００	５０，０００	２，２００	１６６，０００	１７０，０００	７，７００	３６６，０００	３７０，０００	１７，６００
５０，０００	５２，０００	２，３００	１７０，０００	１７４，０００	７，９００	３７０，０００	３７４，０００	１７，８００
５２，０００	５４，０００	２，４００	１７４，０００	１７８，０００	８，０００	３７４，０００	３７８，０００	１８，０００
５４，０００	５６，０００	２，５００	１７８，０００	１８２，０００	８，２００	３７８，０００	３８２，０００	１８，２００
５６，０００	５８，０００	２，６００	１８２，０００	１８６，０００	８，４００	３８２，０００	３８６，０００	１８，４００
５８，０００	６０，０００	２，６００	１８６，０００	１９０，０００	８，６００	３８６，０００	３９０，０００	１８，６００
６０，０００	６２，０００	２，７００	１９０，０００	１９４，０００	８，８００	３９０，０００	３９６，０００	１８，８００
６２，０００	６４，０００	２，８００	１９４，０００	１９８，０００	９，０００	３９６，０００	４０２，０００	１９，１００
６４，０００	６６，０００	２，９００	１９８，０００	２０２，０００	９，２００	４０２，０００	４０８，０００	１９，４００
６６，０００	６８，０００	３，０００	２０２，０００	２０６，０００	９，４００	４０８，０００	４１４，０００	１９，７００
６８，０００	７０，０００	３，１００	２０６，０００	２１０，０００	９，６００	４１４，０００	４２０，０００	２０，０００
７０，０００	７２，０００	３，２００	２１０，０００	２１４，０００	９，８００	４２０，０００	４２６，０００	２０，３００
７２，０００	７４，０００	３，３００	２１４，０００	２１８，０００	１０，０００	４２６，０００	４３２，０００	２０，６００
７４，０００	７６，０００	３，４００	２１８，０００	２２２，０００	１０，２００	４３２，０００	４３８，０００	２０，９００
７６，０００	７８，０００	３，５００	２２２，０００	２２６，０００	１０，４００	４３８，０００	４４４，０００	２１，２００
７８，０００	８０，０００	３，６００	２２６，０００	２３０，０００	１０，６００	４４４，０００	４５０，０００	２１，５００
８０，０００	８２，０００	３，７００	２３０，０００	２３４，０００	１０，８００	４５０，０００	４５６，０００	２１，８００
８２，０００	８４，０００	３，８００	２３４，０００	２３８，０００	１１，０００	４５６，０００	４６２，０００	２２，１００
８４，０００	８６，０００	３，９００	２３８，０００	２４２，０００	１１，２００	４６２，０００	４６８，０００	２２，４００
８６，０００	８８，０００	３，９００	２４２，０００	２４６，０００	１１，４００	４６８，０００	４７４，０００	２２，７００
８８，０００	９０，０００	４，０００	２４６，０００	２５０，０００	１１，６００	４７４，０００	４８０，０００	２３，０００
９０，０００	９２，０００	４，１００	２５０，０００	２５４，０００	１１，８００	４８０，０００	４８６，０００	２３，３００
９２，０００	９４，０００	４，２００	２５４，０００	２５８，０００	１２，０００	４８６，０００	４９２，０００	２３，６００
９４，０００	９６，０００	４，３００	２５８，０００	２６２，０００	１２，２００	４９２，０００	４９８，０００	２３，９００
９６，０００	９８，０００	４，４００	２６２，０００	２６６，０００	１２，４００	４９８，０００	５０４，０００	２４，２００
９８，０００	１００，０００	４，５００	２６６，０００	２７０，０００	１２，６００	５０４，０００	５１０，０００	２４，５００
１００，０００	１０２，０００	４，６００	２７０，０００	２７４，０００	１２，８００	５１０，０００	５１６，０００	２４，８００

（二）

退職所得控除額控除後の退職手当等の金額		税額	退職所得控除額控除後の退職手当等の金額		税額	退職所得控除額控除後の退職手当等の金額		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
５１６，０００	５２２，０００	２５，１００	８２８，０００	８３６，０００	４６，４００	１，２２８，０００	１，２３６，０００	７７，１００
５２２，０００	５２８，０００	２５，４００	８３６，０００	８４４，０００	４７，０００	１，２３６，０００	１，２４４，０００	７７，９００
５２８，０００	５３４，０００	２５，７００	８４４，０００	８５２，０００	４７，６００	１，２４４，０００	１，２５２，０００	７８，７００
５３４，０００	５４０，０００	２６，０００	８５２，０００	８６０，０００	４８，２００	１，２５２，０００	１，２６０，０００	７９，５００
５４０，０００	５４６，０００	２６，３００	８６０，０００	８６８，０００	４８，８００	１，２６０，０００	１，２６８，０００	８０，３００
５４６，０００	５５２，０００	２６，６００	８６８，０００	８７６，０００	４９，４００	１，２６８，０００	１，２７６，０００	８１，１００
５５２，０００	５５８，０００	２６，９００	８７６，０００	８８４，０００	５０，０００	１，２７６，０００	１，２８４，０００	８１，９００
５５８，０００	５６４，０００	２７，２００	８８４，０００	８９２，０００	５０，６００	１，２８４，０００	１，２９２，０００	８２，７００
５６４，０００	５７０，０００	２７，５００	８９２，０００	９００，０００	５１，２００	１，２９２，０００	１，３００，０００	８３，５００
５７０，０００	５７６，０００	２７，８００	９００，０００	９０８，０００	５１，８００	１，３００，０００	１，３１０，０００	８４，３００
５７６，０００	５８２，０００	２８，１００	９０８，０００	９１６，０００	５２，４００	１，３１０，０００	１，３２０，０００	８５，３００
５８２，０００	５８８，０００	２８，４００	９１６，０００	９２４，０００	５３，０００	１，３２０，０００	１，３３０，０００	８６，３００
５８８，０００	５９４，０００	２８，７００	９２４，０００	９３２，０００	５３，６００	１，３３０，０００	１，３４０，０００	８７，３００
５９４，０００	６００，０００	２９，０００	９３２，０００	９４０，０００	５４，２００	１，３４０，０００	１，３５０，０００	８８，３００
６００，０００	６０６，０００	２９，３００	９４０，０００	９４８，０００	５４，８００	１，３５０，０００	１，３６０，０００	８９，３００
６０６，０００	６１２，０００	２９，７００	９４８，０００	９５６，０００	５５，４００	１，３６０，０００	１，３７０，０００	９０，３００
６１２，０００	６１８，０００	３０，２００	９５６，０００	９６４，０００	５６，０００	１，３７０，０００	１，３８０，０００	９１，３００
６１８，０００	６２４，０００	３０，６００	９６４，０００	９７２，０００	５６，６００	１，３８０，０００	１，３９０，０００	９２，３００
６２４，０００	６３０，０００	３１，１００	９７２，０００	９８０，０００	５７，２００	１，３９０，０００	１，４００，０００	９３，３００
６３０，０００	６３６，０００	３１，５００	９８０，０００	９８８，０００	５７，８００	１，４００，０００	１，４１０，０００	９４，３００
６３６，０００	６４２，０００	３２，０００	９８８，０００	９９６，０００	５８，４００	１，４１０，０００	１，４２０，０００	９５，３００
６４２，０００	６４８，０００	３２，４００	９９６，０００	１，００４，０００	５９，０００	１，４２０，０００	１，４３０，０００	９６，３００
６４８，０００	６５４，０００	３２，９００	１，００４，０００	１，０１２，０００	５９，６００	１，４３０，０００	１，４４０，０００	９７，３００
６５４，０００	６６０，０００	３３，３００	１，０１２，０００	１，０２０，０００	６０，２００	１，４４０，０００	１，４５０，０００	９８，３００
６６０，０００	６６６，０００	３３，８００	１，０２０，０００	１，０２８，０００	６０，８００	１，４５０，０００	１，４６０，０００	９９，３００
６６６，０００	６７２，０００	３４，２００	１，０２８，０００	１，０３６，０００	６１，４００	１，４６０，０００	１，４７０，０００	１００，３００
６７２，０００	６７８，０００	３４，７００	１，０３６，０００	１，０４４，０００	６２，０００	１，４７０，０００	１，４８０，０００	１０１，３００
６７８，０００	６８４，０００	３５，１００	１，０４４，０００	１，０５２，０００	６２，６００	１，４８０，０００	１，４９０，０００	１０２，３００
６８４，０００	６９０，０００	３５，６００	１，０５２，０００	１，０６０，０００	６３，２００	１，４９０，０００	１，５００，０００	１０３，３００
６９０，０００	６９６，０００	３６，０００	１，０６０，０００	１，０６８，０００	６３，８００	１，５００，０００	１，５１０，０００	１０４，３００
６９６，０００	７０２，０００	３６，５００	１，０６８，０００	１，０７６，０００	６４，４００	１，５１０，０００	１，５２０，０００	１０５，３００
７０２，０００	７０８，０００	３６，９００	１，０７６，０００	１，０８４，０００	６５，０００	１，５２０，０００	１，５３０，０００	１０６，３００
７０８，０００	７１４，０００	３７，４００	１，０８４，０００	１，０９２，０００	６５，６００	１，５３０，０００	１，５４０，０００	１０７，３００
７１４，０００	７２０，０００	３７，８００	１，０９２，０００	１，１００，０００	６６，２００	１，５４０，０００	１，５５０，０００	１０８，３００
７２０，０００	７２６，０００	３８，３００	１，１００，０００	１，１０８，０００	６６，８００	１，５５０，０００	１，５６０，０００	１０９，３００
７２６，０００	７３２，０００	３８，７００	１，１０８，０００	１，１１６，０００	６７，４００	１，５６０，０００	１，５７０，０００	１１０，３００
７３２，０００	７３８，０００	３９，２００	１，１１６，０００	１，１２４，０００	６８，０００	１，５７０，０００	１，５８０，０００	１１１，３００
７３８，０００	７４４，０００	３９，６００	１，１２４，０００	１，１３２，０００	６８，６００	１，５８０，０００	１，５９０，０００	１１２，３００
７４４，０００	７５０，０００	４０，１００	１，１３２，０００	１，１４０，０００	６９，２００	１，５９０，０００	１，６００，０００	１１３，３００
７５０，０００	７５６，０００	４０，５００	１，１４０，０００	１，１４８，０００	６９，８００	１，６００，０００	１，６１０，０００	１１４，３００
７５６，０００	７６２，０００	４１，０００	１，１４８，０００	１，１５６，０００	７０，４００	１，６１０，０００	１，６２０，０００	１１５，３００
７６２，０００	７６８，０００	４１，４００	１，１５６，０００	１，１６４，０００	７１，０００	１，６２０，０００	１，６３０，０００	１１６，３００
７６８，０００	７７４，０００	４１，９００	１，１６４，０００	１，１７２，０００	７１，６００	１，６３０，０００	１，６４０，０００	１１７，３００
７７４，０００	７８０，０００	４２，３００	１，１７２，０００	１，１８０，０００	７２，２００	１，６４０，０００	１，６５０，０００	１１８，３００
７８０，０００	７８８，０００	４２，８００	１，１８０，０００	１，１８８，０００	７２，８００	１，６５０，０００	１，６６０，０００	１１９，３００
７８８，０００	７９６，０００	４３，４００	１，１８８，０００	１，１９６，０００	７３，４００	１，６６０，０００	１，６７０，０００	１２０，３００
７９６，０００	８０４，０００	４４，０００	１，１９６，０００	１，２０４，０００	７４，０００	１，６７０，０００	１，６８０，０００	１２１，３００
８０４，０００	８１２，０００	４４，６００	１，２０４，０００	１，２１２，０００	７４，７００	１，６８０，０００	１，６９０，０００	１２２，３００
８１２，０００	８２０，０００	４５，２００	１，２１２，０００	１，２２０，０００	７５，５００	１，６９０，０００	１，７００，０００	１２３，３００
８２０，０００	８２８，０００	４５，８００	１，２２０，０００	１，２２８，０００	７６，３００	１，７００，０００	１，７１０，０００	１２４，３００

（三）

退職所得控除額控除後の退職手当等の金額		税額	退職所得控除額控除後の退職手当等の金額		税額	退職所得控除額控除後の退職手当等の金額		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
１，７１０，０００	１，７２０，０００	１２５，３００	２，０００，０００	３，０００，０００	退職所得控除額控除後の退職手当等の金額に１２．５％を乗じて算出した金額から９５，７００円を控除した金額	２０，０００，０００	４０，０００，０００	退職所得控除額控除後の退職手当等の金額に２７．５％を乗じて算出した金額から１，４３０，７００円を控除した金額
１，７２０，０００	１，７３０，０００	１２６，３００
１，７３０，０００	１，７４０，０００	１２７，３００
１，７４０，０００	１，７５０，０００	１２８，３００
１，７５０，０００	１，７６０，０００	１２９，３００
１，７６０，０００	１，７７０，０００	１３０，３００	３，０００，０００	４，４００，０００	退職所得控除額控除後の退職手当等の金額に１５％を乗じて算出した金額から１７０，７００円を控除した金額	４０，０００，０００	６０，０００，０００	退職所得控除額控除後の退職手当等の金額に３０％を乗じて算出した金額から２，４３０，７００円を控除した金額
１，７７０，０００	１，７８０，０００	１３１，３００
１，７８０，０００	１，７９０，０００	１３２，３００
１，７９０，０００	１，８００，０００	１３３，３００
１，８００，０００	１，８１０，０００	１３４，３００
１，８１０，０００	１，８２０，０００	１３５，３００	４，４００，０００	６，０００，０００	退職所得控除額控除後の退職手当等の金額に１７．５％を乗じて算出した金額から２３０，７００円を控除した金額	６０，０００，０００	９０，０００，０００	退職所得控除額控除後の退職手当等の金額に３２．５％を乗じて算出した金額から３，９３０，７００円を控除した金額
１，８２０，０００	１，８３０，０００	１３６，３００
１，８３０，０００	１，８４０，０００	１３７，３００
１，８４０，０００	１，８５０，０００	１３８，３００
１，８５０，０００	１，８６０，０００	１３９，３００
１，８６０，０００	１，８７０，０００	１４０，３００	６，０００，０００	８，０００，０００	退職所得控除額控除後の退職手当等の金額に２０％を乗じて算出した金額から４３０，７００円を控除した金額	９０，０００，０００	１２０，０００，０００	退職所得控除額控除後の退職手当等の金額に３５％を乗じて算出した金額から６，１８０，７００円を控除した金額
１，８７０，０００	１，８８０，０００	１４１，３００
１，８８０，０００	１，８９０，０００	１４２，３００
１，８９０，０００	１，９００，０００	１４３，３００
１，９００，０００	１，９１０，０００	１４４，３００
１，９１０，０００	１，９２０，０００	１４５，３００	８，０００，０００	１２，０００，０００	退職所得控除額控除後の退職手当等の金額に２２．５％を乗じて算出した金額から６３０，７００円を控除した金額	１２０，０００，０００円以上		退職所得控除額控除後の退職手当等の金額に３７．５％を乗じて算出した金額から９，１８０，７００円を控除した金額
１，９２０，０００	１，９３０，０００	１４６，３００
１，９３０，０００	１，９４０，０００	１４７，３００
１，９４０，０００	１，９５０，０００	１４８，３００
１，９５０，０００	１，９６０，０００	１４９，３００
１，９６０，０００	１，９７０，０００	１５０，３００	１２，０００，０００	２０，０００，０００	退職所得控除額控除後の退職手当等の金額に２５％を乗じて算出した金額から９３０，７００円を控除した金額
１，９７０，０００	１，９８０，０００	１５１，３００
１，９８０，０００	１，９９０，０００	１５２，３００
１，９９０，０００	２，０００，０００	１５３，３００

（注）この表において「退職所得控除額控除後の退職手当等の金額」とは、退職手当等の金額から新法第二百一条第二項（退職所得に係る徴収税額）に規定する退職所得控除額を控除した残額をいう。

（備考）税額を求めるには、まず、退職手当等の金額から新法別表第八の附表により新法第三十条第三項第一号（退職所得控除額）に規定する勤続年数に準ずる勤続年数及び同条第四項第二号に掲げる場合に該当するかどうかに応じて求めた同表の退職所得控除額を控除した金額を求め、次に、その金額に応じて「退職所得控除額控除後の退職手当等の金額」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。この場合において、退職所得控除額控除後の退職手当等の金額が２，０００，０００円以上の居住者の退職所得控除額控除後の退職手当等の金額の２分の１に相当する金額に１，０００円未満の端数があるときは、その端数の金額に２を乗じて計算した金額を退職所得控除額控除後の退職手当等の金額から控除した後の金額を退職所得控除額控除後の退職手当等の金額とみなすものとし、その居住者の税額に１００円未満の端数があるときは、これを切り捨てた額をもつてその求める税額とする。

(1)

Amount of severance pay or other such compensation after the retirement income deduction		Tax amount	Amount of severance pay or other such compensation after the retirement income deduction		Tax amount	Amount of severance pay or other such compensation after the retirement income deduction		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 4,000 yen		0	102,000	104,000	4,700	274,000	278,000	13,000
4,000	6,000	100	104,000	106,000	4,800	278,000	282,000	13,200
6,000	8,000	200	106,000	108,000	4,900	282,000	286,000	13,400
8,000	10,000	300	108,000	110,000	5,000	286,000	290,000	13,600
10,000	12,000	400	110,000	112,000	5,100	290,000	294,000	13,800
12,000	14,000	500	112,000	114,000	5,200	294,000	298,000	14,000
14,000	16,000	600	114,000	116,000	5,300	298,000	302,000	14,200
16,000	18,000	700	116,000	118,000	5,300	302,000	306,000	14,400
18,000	20,000	800	118,000	120,000	5,400	306,000	310,000	14,600
20,000	22,000	900	120,000	122,000	5,500	310,000	314,000	14,800
22,000	24,000	1,000	122,000	124,000	5,600	314,000	318,000	15,000
24,000	26,000	1,100	124,000	126,000	5,700	318,000	322,000	15,200
26,000	28,000	1,200	126,000	128,000	5,800	322,000	326,000	15,400
28,000	30,000	1,300	128,000	130,000	5,900	326,000	330,000	15,600
30,000	32,000	1,300	130,000	134,000	6,000	330,000	334,000	15,800
32,000	34,000	1,400	134,000	138,000	6,200	334,000	338,000	16,000
34,000	36,000	1,500	138,000	142,000	6,400	338,000	342,000	16,200
36,000	38,000	1,600	142,000	146,000	6,600	342,000	346,000	16,400
38,000	40,000	1,700	146,000	150,000	6,700	346,000	350,000	16,600
40,000	42,000	1,800	150,000	154,000	6,900	350,000	354,000	16,800
42,000	44,000	1,900	154,000	158,000	7,100	354,000	358,000	17,000
44,000	46,000	2,000	158,000	162,000	7,300	358,000	362,000	17,200
46,000	48,000	2,100	162,000	166,000	7,500	362,000	366,000	17,400
48,000	50,000	2,200	166,000	170,000	7,700	366,000	370,000	17,600
50,000	52,000	2,300	170,000	174,000	7,900	370,000	374,000	17,800
52,000	54,000	2,400	174,000	178,000	8,000	374,000	378,000	18,000
54,000	56,000	2,500	178,000	182,000	8,200	378,000	382,000	18,200
56,000	58,000	2,600	182,000	186,000	8,400	382,000	386,000	18,400
58,000	60,000	2,600	186,000	190,000	8,600	386,000	390,000	18,600
60,000	62,000	2,700	190,000	194,000	8,800	390,000	396,000	18,800
62,000	64,000	2,800	194,000	198,000	9,000	396,000	402,000	19,100
64,000	66,000	2,900	198,000	202,000	9,200	402,000	408,000	19,400
66,000	68,000	3,000	202,000	206,000	9,400	408,000	414,000	19,700
68,000	70,000	3,100	206,000	210,000	9,600	414,000	420,000	20,000
70,000	72,000	3,200	210,000	214,000	9,800	420,000	426,000	20,300
72,000	74,000	3,300	214,000	218,000	10,000	426,000	432,000	20,600
74,000	76,000	3,400	218,000	222,000	10,200	432,000	438,000	20,900
76,000	78,000	3,500	222,000	226,000	10,400	438,000	444,000	21,200
78,000	80,000	3,600	226,000	230,000	10,600	444,000	450,000	21,500
80,000	82,000	3,700	230,000	234,000	10,800	450,000	456,000	21,800
82,000	84,000	3,800	234,000	238,000	11,000	456,000	462,000	22,100
84,000	86,000	3,900	238,000	242,000	11,200	462,000	468,000	22,400
86,000	88,000	3,900	242,000	246,000	11,400	468,000	474,000	22,700
88,000	90,000	4,000	246,000	250,000	11,600	474,000	480,000	23,000
90,000	92,000	4,100	250,000	254,000	11,800	480,000	486,000	23,300
92,000	94,000	4,200	254,000	258,000	12,000	486,000	492,000	23,600
94,000	96,000	4,300	258,000	262,000	12,200	492,000	498,000	23,900
96,000	98,000	4,400	262,000	266,000	12,400	498,000	504,000	24,200
98,000	100,000	4,500	266,000	270,000	12,600	504,000	510,000	24,500
100,000	102,000	4,600	270,000	274,000	12,800	510,000	516,000	24,800

(2)

Amount of severance pay or other such compensation after the retirement income deduction		Tax amount	Amount of severance pay or other such compensation after the retirement income deduction		Tax amount	Amount of severance pay or other such compensation after the retirement income deduction		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
516,000	522,000	25,100	828,000	836,000	46,400	1,228,000	1,236,000	77,100
522,000	528,000	25,400	836,000	844,000	47,000	1,236,000	1,244,000	77,900
528,000	534,000	25,700	844,000	852,000	47,600	1,244,000	1,252,000	78,700
534,000	540,000	26,000	852,000	860,000	48,200	1,252,000	1,260,000	79,500
540,000	546,000	26,300	860,000	868,000	48,800	1,260,000	1,268,000	80,300
546,000	552,000	26,600	868,000	876,000	49,400	1,268,000	1,276,000	81,100
552,000	558,000	26,900	876,000	884,000	50,000	1,276,000	1,284,000	81,900
558,000	564,000	27,200	884,000	892,000	50,600	1,284,000	1,292,000	82,700
564,000	570,000	27,500	892,000	900,000	51,200	1,292,000	1,300,000	83,500
570,000	576,000	27,800	900,000	908,000	51,800	1,300,000	1,310,000	84,300
576,000	582,000	28,100	908,000	916,000	52,400	1,310,000	1,320,000	85,300
582,000	588,000	28,400	916,000	924,000	53,000	1,320,000	1,330,000	86,300
588,000	594,000	28,700	924,000	932,000	53,600	1,330,000	1,340,000	87,300
594,000	600,000	29,000	932,000	940,000	54,200	1,340,000	1,350,000	88,300
600,000	606,000	29,300	940,000	948,000	54,800	1,350,000	1,360,000	89,300
606,000	612,000	29,700	948,000	956,000	55,400	1,360,000	1,370,000	90,300
612,000	618,000	30,200	956,000	964,000	56,000	1,370,000	1,380,000	91,300
618,000	624,000	30,600	964,000	972,000	56,600	1,380,000	1,390,000	92,300
624,000	630,000	31,100	972,000	980,000	57,200	1,390,000	1,400,000	93,300
630,000	636,000	31,500	980,000	988,000	57,800	1,400,000	1,410,000	94,300
636,000	642,000	32,000	988,000	996,000	58,400	1,410,000	1,420,000	95,300
642,000	648,000	32,400	996,000	1,004,000	59,000	1,420,000	1,430,000	96,300
648,000	654,000	32,900	1,004,000	1,012,000	59,600	1,430,000	1,440,000	97,300
654,000	660,000	33,300	1,012,000	1,020,000	60,200	1,440,000	1,450,000	98,300
660,000	666,000	33,800	1,020,000	1,028,000	60,800	1,450,000	1,460,000	99,300
666,000	672,000	34,200	1,028,000	1,036,000	61,400	1,460,000	1,470,000	100,300
672,000	678,000	34,700	1,036,000	1,044,000	62,000	1,470,000	1,480,000	101,300
678,000	684,000	35,100	1,044,000	1,052,000	62,600	1,480,000	1,490,000	102,300
684,000	690,000	35,600	1,052,000	1,060,000	63,200	1,490,000	1,500,000	103,300
690,000	696,000	36,000	1,060,000	1,068,000	63,800	1,500,000	1,510,000	104,300
696,000	702,000	36,500	1,068,000	1,076,000	64,400	1,510,000	1,520,000	105,300
702,000	708,000	36,900	1,076,000	1,084,000	65,000	1,520,000	1,530,000	106,300
708,000	714,000	37,400	1,084,000	1,092,000	65,600	1,530,000	1,540,000	107,300
714,000	720,000	37,800	1,092,000	1,100,000	66,200	1,540,000	1,550,000	108,300
720,000	726,000	38,300	1,100,000	1,108,000	66,800	1,550,000	1,560,000	109,300
726,000	732,000	38,700	1,108,000	1,116,000	67,400	1,560,000	1,570,000	110,300
732,000	738,000	39,200	1,116,000	1,124,000	68,000	1,570,000	1,580,000	111,300
738,000	744,000	39,600	1,124,000	1,132,000	68,600	1,580,000	1,590,000	112,300
744,000	750,000	40,100	1,132,000	1,140,000	69,200	1,590,000	1,600,000	113,300
750,000	756,000	40,500	1,140,000	1,148,000	69,800	1,600,000	1,610,000	114,300
756,000	762,000	41,000	1,148,000	1,156,000	70,400	1,610,000	1,620,000	115,300
762,000	768,000	41,400	1,156,000	1,164,000	71,000	1,620,000	1,630,000	116,300
768,000	774,000	41,900	1,164,000	1,172,000	71,600	1,630,000	1,640,000	117,300
774,000	780,000	42,300	1,172,000	1,180,000	72,200	1,640,000	1,650,000	118,300
780,000	788,000	42,800	1,180,000	1,188,000	72,800	1,650,000	1,660,000	119,300
788,000	796,000	43,400	1,188,000	1,196,000	73,400	1,660,000	1,670,000	120,300
796,000	804,000	44,000	1,196,000	1,204,000	74,000	1,670,000	1,680,000	121,300
804,000	812,000	44,600	1,204,000	1,212,000	74,700	1,680,000	1,690,000	122,300
812,000	820,000	45,200	1,212,000	1,220,000	75,500	1,690,000	1,700,000	123,300
820,000	828,000	45,800	1,220,000	1,228,000	76,300	1,700,000	1,710,000	124,300

(3)

Amount of severance pay or other such compensation after the retirement income deduction		Tax amount	Amount of severance pay or other such compensation after the retirement income deduction		Tax amount	Amount of severance pay or other such compensation after the retirement income deduction		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
1,710,000	1,720,000	125,300	2,000,000	3,000,000	The amount obtained by deducting 95,700 yen from the amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 12.5%	20,000,000	40,000,000	The amount obtained by deducting 1,430,700 yen from the amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 27.5%
1,720,000	1,730,000	126,300
1,730,000	1,740,000	127,300
1,740,000	1,750,000	128,300
1,750,000	1,760,000	129,300
1,760,000	1,770,000	130,300	3,000,000	4,400,000	The amount obtained by deducting 170,700 yen from the amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 15%	40,000,000	60,000,000	The amount obtained by deducting 2,430,700 yen from the amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 30%
1,770,000	1,780,000	131,300
1,780,000	1,790,000	132,300
1,790,000	1,800,000	133,300
1,800,000	1,810,000	134,300
1,810,000	1,820,000	135,300	4,400,000	6,000,000	The amount obtained by deducting 230,700 yen from the amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 17.5%	60,000,000	90,000,000	The amount obtained by deducting 3,930,700 yen from the amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 32.5%
1,820,000	1,830,000	136,300
1,830,000	1,840,000	137,300
1,840,000	1,850,000	138,300
1,850,000	1,860,000	139,300
1,860,000	1,870,000	140,300	6,000,000	8,000,000	The amount obtained by deducting 430,700 yen from the amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 20%	90,000,000	120,000,000	The amount obtained by deducting 6,180,700 yen from the amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 35%
1,870,000	1,880,000	141,300
1,880,000	1,890,000	142,300
1,890,000	1,900,000	143,300
1,900,000	1,910,000	144,300
1,910,000	1,920,000	145,300	8,000,000	12,000,000	The amount obtained by deducting 630,700 yen from the amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 22.5%	120,000,000 yen or more		The amount obtained by deducting 9,180,700 yen from the amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 37.5%
1,920,000	1,930,000	146,300
1,930,000	1,940,000	147,300
1,940,000	1,950,000	148,300
1,950,000	1,960,000	149,300
1,960,000	1,970,000	150,300	12,000,000	20,000,000	The amount obtained by deducting 930,700 yen from the amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 25%
1,970,000	1,980,000	151,300
1,980,000	1,990,000	152,300
1,990,000	2,000,000	153,300

(Note) In this table, "amount of severance pay or other such compensation after the retirement income deduction" means the balance remaining after deducting the retirement income deduction prescribed in Article 201, paragraph (2) (Amount of Tax Withheld from Retirement Income) of the new Act from the amount of severance pay or other such compensation.

(Remarks) To find the tax amount, first find the amount obtained by deducting from the amount of severance pay or other such compensation the retirement income deduction in the attached table to Appended Table VIII of the new Act, found using that table according to the years of service equivalent to the years of service prescribed in Article 30, paragraph (3), item (i) (Retirement Income Deduction) of the new Act and to whether the case falls under the case set forth in paragraph (4), item (ii) of that Article; next, find the applicable row of the "Amount of severance pay or other such compensation after the retirement income deduction" column according to that amount; the amount stated in the "Tax amount" column of that row is the tax amount sought. In this case, if the amount equivalent to one-half of the amount of severance pay or other such compensation after the retirement income deduction of a Resident whose amount of severance pay or other such compensation after the retirement income deduction is 2,000,000 yen or more includes a fraction of less than 1,000 yen, the amount remaining after deducting from the amount of severance pay or other such compensation after the retirement income deduction the amount calculated by multiplying that fraction by 2 is deemed to be the amount of severance pay or other such compensation after the retirement income deduction, and if that Resident's tax amount includes a fraction of less than 100 yen, the amount after discarding that fraction is the tax amount sought.

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