所得税法附則別表第一（昭和４４年分の所得税の簡易税額表）

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

（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	２５，６００	９．８	４１４，０００	４１８，０００	４５，９００	１１	６１４，０００	６１８，０００	７４，９００	１２
２６１，０００	２６４，０００	２５，９００	９．８	４１８，０００	４２２，０００	４６，５００	１１	６１８，０００	６２２，０００	７５，７００	１２
２６４，０００	２６７，０００	２６，２００	９．８	４２２，０００	４２６，０００	４７，１００	１１	６２２，０００	６２６，０００	７６，４００	１２
２６７，０００	２７０，０００	２６，５００	９．８	４２６，０００	４３０，０００	４７，６００	１１	６２６，０００	６３０，０００	７７，２００	１２
２７０，０００	２７３，０００	２６，８００	９．８	４３０，０００	４３４，０００	４８，２００	１１	６３０，０００	６３４，０００	７７，９００	１２
２７３，０００	２７６，０００	２７，１００	９．８	４３４，０００	４３８，０００	４８，８００	１１	６３４，０００	６３８，０００	７８，６００	１２
２７６，０００	２７９，０００	２７，４００	９．８	４３８，０００	４４２，０００	４９，３００	１１	６３８，０００	６４２，０００	７９，４００	１２
２７９，０００	２８２，０００	２７，７００	９．８	４４２，０００	４４６，０００	４９，９００	１１	６４２，０００	６４６，０００	８０，１００	１２
２８２，０００	２８５，０００	２８，０００	９．８	４４６，０００	４５０，０００	５０，５００	１１	６４６，０００	６５０，０００	８０，９００	１２
２８５，０００	２８８，０００	２８，３００	９．８	４５０，０００	４５４，０００	５１，１００	１１	６５０，０００	６５５，０００	８１，６００	１２
２８８，０００	２９１，０００	２８，６００	９．８	４５４，０００	４５８，０００	５１，６００	１１	６５５，０００	６６０，０００	８２，５００	１２
２９１，０００	２９４，０００	２８，９００	９．８	４５８，０００	４６２，０００	５２，２００	１１	６６０，０００	６６５，０００	８３，５００	１２
２９４，０００	２９７，０００	２９，２００	９．８	４６２，０００	４６６，０００	５２，８００	１１	６６５，０００	６７０，０００	８４，４００	１２
２９７，０００	３００，０００	２９，５００	９．８	４６６，０００	４７０，０００	５３，３００	１１	６７０，０００	６７５，０００	８５，３００	１２
３００，０００	３０３，０００	２９，８００	９．８	４７０，０００	４７４，０００	５３，９００	１１	６７５，０００	６８０，０００	８６，２００	１２
３０３，０００	３０６，０００	３０，２００	９．８	４７４，０００	４７８，０００	５４，５００	１１	６８０，０００	６８５，０００	８７，２００	１２
３０６，０００	３０９，０００	３０，６００	１０	４７８，０００	４８２，０００	５５，０００	１１	６８５，０００	６９０，０００	８８，１００	１２
３０９，０００	３１２，０００	３１，０００	１０	４８２，０００	４８６，０００	５５，６００	１１	６９０，０００	６９５，０００	８９，０００	１２
３１２，０００	３１５，０００	３１，５００	１０	４８６，０００	４９０，０００	５６，２００	１１	６９５，０００	７００，０００	８９，９００	１２
３１５，０００	３１８，０００	３１，９００	１０	４９０，０００	４９４，０００	５６，７００	１１	７００，０００	７０５，０００	９０，９００	１２
３１８，０００	３２１，０００	３２，３００	１０	４９４，０００	４９８，０００	５７，３００	１１	７０５，０００	７１０，０００	９１，８００	１３
３２１，０００	３２４，０００	３２，７００	１０	４９８，０００	５０２，０００	５７，９００	１１	７１０，０００	７１５，０００	９２，７００	１３
３２４，０００	３２７，０００	３３，２００	１０	５０２，０００	５０６，０００	５８，４００	１１	７１５，０００	７２０，０００	９３，６００	１３
３２７，０００	３３０，０００	３３，６００	１０	５０６，０００	５１０，０００	５９，０００	１１	７２０，０００	７２５，０００	９４，６００	１３
３３０，０００	３３３，０００	３４，０００	１０	５１０，０００	５１４，０００	５９，６００	１１	７２５，０００	７３０，０００	９５，５００	１３
３３３，０００	３３６，０００	３４，４００	１０	５１４，０００	５１８，０００	６０，１００	１１	７３０，０００	７３５，０００	９６，４００	１３
３３６，０００	３３９，０００	３４，９００	１０	５１８，０００	５２２，０００	６０，７００	１１	７３５，０００	７４０，０００	９７，３００	１３
３３９，０００	３４２，０００	３５，３００	１０	５２２，０００	５２６，０００	６１，３００	１１	７４０，０００	７４５，０００	９８，３００	１３
３４２，０００	３４５，０００	３５，７００	１０	５２６，０００	５３０，０００	６１，８００	１１	７４５，０００	７５０，０００	９９，２００	１３
３４５，０００	３４８，０００	３６，１００	１０	５３０，０００	５３４，０００	６２，４００	１１	７５０，０００	７５５，０００	１００，１００	１３
３４８，０００	３５１，０００	３６，６００	１０	５３４，０００	５３８，０００	６３，０００	１１	７５５，０００	７６０，０００	１０１，０００	１３
３５１，０００	３５４，０００	３７，０００	１０	５３８，０００	５４２，０００	６３，５００	１１	７６０，０００	７６５，０００	１０２，０００	１３
３５４，０００	３５７，０００	３７，４００	１０	５４２，０００	５４６，０００	６４，１００	１１	７６５，０００	７７０，０００	１０２，９００	１３
３５７，０００	３６０，０００	３７，８００	１０	５４６，０００	５５０，０００	６４，７００	１１	７７０，０００	７７５，０００	１０３，８００	１３
３６０，０００	３６３，０００	３８，３００	１０	５５０，０００	５５４，０００	６５，３００	１１	７７５，０００	７８０，０００	１０４，７００	１３
３６３，０００	３６６，０００	３８，７００	１０	５５４，０００	５５８，０００	６５，８００	１１	７８０，０００	７８５，０００	１０５，７００	１３
３６６，０００	３６９，０００	３９，１００	１０	５５８，０００	５６２，０００	６６，４００	１１	７８５，０００	７９０，０００	１０６，６００	１３
３６９，０００	３７２，０００	３９，５００	１０	５６２，０００	５６６，０００	６７，０００	１１	７９０，０００	７９５，０００	１０７，５００	１３
３７２，０００	３７５，０００	４０，０００	１０	５６６，０００	５７０，０００	６７，５００	１１	７９５，０００	８００，０００	１０８，４００	１３
３７５，０００	３７８，０００	４０，４００	１０	５７０，０００	５７４，０００	６８，１００	１１	８００，０００	８０５，０００	１０９，４００	１３
３７８，０００	３８１，０００	４０，８００	１０	５７４，０００	５７８，０００	６８，７００	１１	８０５，０００	８１０，０００	１１０，３００	１３
３８１，０００	３８４，０００	４１，３００	１０	５７８，０００	５８２，０００	６９，２００	１１	８１０，０００	８１５，０００	１１１，２００	１３
３８４，０００	３８７，０００	４１，７００	１０	５８２，０００	５８６，０００	６９，８００	１１	８１５，０００	８２０，０００	１１２，１００	１３
３８７，０００	３９０，０００	４２，１００	１０	５８６，０００	５９０，０００	７０，４００	１２	８２０，０００	８２５，０００	１１３，１００	１３
３９０，０００	３９４，０００	４２，５００	１０	５９０，０００	５９４，０００	７０，９００	１２	８２５，０００	８３０，０００	１１４，０００	１３
３９４，０００	３９８，０００	４３，１００	１０	５９４，０００	５９８，０００	７１，５００	１２	８３０，０００	８３５，０００	１１４，９００	１３
３９８，０００	４０２，０００	４３，７００	１０	５９８，０００	６０２，０００	７２，１００	１２	８３５，０００	８４０，０００	１１５，８００	１３
４０２，０００	４０６，０００	４４，２００	１０	６０２，０００	６０６，０００	７２，７００	１２	８４０，０００	８４５，０００	１１６，８００	１３
４０６，０００	４１０，０００	４４，８００	１１	６０６，０００	６１０，０００	７３，５００	１２	８４５，０００	８５０，０００	１１７，７００	１３
４１０，０００	４１４，０００	４５，４００	１１	６１０，０００	６１４，０００	７４，２００	１２	８５０，０００	８５５，０００	１１８，６００	１３

（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		％
８５５，０００	８６０，０００	１１９，５００	１３	２，０００，０００	２，２００，０００	（イ）の金額に３０％を乗じて算出した金額から２０５，１００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１，５４１，５００円を控除した金額
８６０，０００	８６５，０００	１２０，５００	１４
８６５，０００	８７０，０００	１２１，４００	１４
８７０，０００	８７５，０００	１２２，３００	１４
８７５，０００	８８０，０００	１２３，２００	１４
８８０，０００	８８５，０００	１２４，２００	１４	２，２００，０００	２，５００，０００	（イ）の金額に３１．２％を乗じて算出した金額から２３１，５００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２，５４１，５００円を控除した金額
８８５，０００	８９０，０００	１２５，１００	１４
８９０，０００	８９５，０００	１２６，０００	１４
８９５，０００	９００，０００	１２６，９００	１４
９００，０００	９０５，０００	１２７，９００	１４
９０５，０００	９１０，０００	１２８，８００	１４	２，５００，０００	３，０００，０００	（イ）の金額に３４．２％を乗じて算出した金額から３０６，５００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４，０４１，５００円を控除した金額
９１０，０００	９１５，０００	１２９，７００	１４
９１５，０００	９２０，０００	１３０，６００	１４
９２０，０００	９２５，０００	１３１，６００	１４
９２５，０００	９３０，０００	１３２，５００	１４
９３０，０００	９３５，０００	１３３，４００	１４	３，０００，０００	４，０００，０００	（イ）の金額に３８．５％を乗じて算出した金額から４３５，５００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６，２９１，５００円を控除した金額
９３５，０００	９４０，０００	１３４，３００	１４
９４０，０００	９４５，０００	１３５，３００	１４
９４５，０００	９５０，０００	１３６，２００	１４
９５０，０００	９５５，０００	１３７，１００	１４
９５５，０００	９６０，０００	１３８，０００	１４	４，０００，０００	５，０００，０００	（イ）の金額に４２．７％を乗じて算出した金額から６０３，５００円を控除した金額		６０，０００，０００	６５，０００，０００	（イ）の金額に７１．２％を乗じて算出した金額から７，０１１，５００円を控除した金額
９６０，０００	９６５，０００	１３９，０００	１４
９６５，０００	９７０，０００	１３９，９００	１４
９７０，０００	９７５，０００	１４０，８００	１４
９７５，０００	９８０，０００	１４１，７００	１４
９８０，０００	９８５，０００	１４２，７００	１４	５，０００，０００	６，０００，０００	（イ）の金額に４５．７％を乗じて算出した金額から７５３，５００円を控除した金額		６５，０００，０００円以上		（イ）の金額に７５％を乗じて算出した金額から９，４８１，５００円を控除した金額
９８５，０００	９９０，０００	１４３，６００	１４
９９０，０００	９９５，０００	１４４，５００	１４
９９５，０００	１，０００，０００	１４５，４００	１４
１，０００，０００	１，５００，０００	（イ）の金額に２２．７％を乗じて算出した金額から８０，６００円を控除した金額		６，０００，０００	７，０００，０００	（イ）の金額に４７％を乗じて算出した金額から８３１，５００円を控除した金額
１，５００，０００	２，０００，０００	（イ）の金額に２７％を乗じて算出した金額から１４５，１００円を控除した金額		７，０００，０００	１０，０００，０００	（イ）の金額に５０％を乗じて算出した金額から１，０４１，５００円を控除した金額

（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（昭和四十四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	4,900	9.8	137,000	139,000	13,500	9.8
2,000	3,000	100	9.8	52,000	53,000	5,000	9.8	139,000	141,000	13,700	9.8
3,000	4,000	200	9.8	53,000	54,000	5,100	9.8	141,000	143,000	13,900	9.8
4,000	5,000	300	9.8	54,000	55,000	5,200	9.8	143,000	145,000	14,100	9.8
5,000	6,000	400	9.8	55,000	56,000	5,300	9.8	145,000	147,000	14,300	9.8
6,000	7,000	500	9.8	56,000	57,000	5,400	9.8	147,000	149,000	14,500	9.8
7,000	8,000	600	9.8	57,000	58,000	5,500	9.8	149,000	151,000	14,700	9.8
8,000	9,000	700	9.8	58,000	59,000	5,600	9.8	151,000	153,000	14,900	9.8
9,000	10,000	800	9.8	59,000	60,000	5,700	9.8	153,000	155,000	15,100	9.8
10,000	11,000	900	9.8	60,000	61,000	5,800	9.8	155,000	157,000	15,300	9.8
11,000	12,000	1,000	9.8	61,000	62,000	5,900	9.8	157,000	159,000	15,500	9.8
12,000	13,000	1,100	9.8	62,000	63,000	6,000	9.8	159,000	161,000	15,700	9.8
13,000	14,000	1,200	9.8	63,000	64,000	6,100	9.8	161,000	163,000	15,900	9.8
14,000	15,000	1,300	9.8	64,000	65,000	6,200	9.8	163,000	165,000	16,100	9.8
15,000	16,000	1,400	9.8	65,000	67,000	6,300	9.8	165,000	167,000	16,300	9.8
16,000	17,000	1,500	9.8	67,000	69,000	6,500	9.8	167,000	169,000	16,500	9.8
17,000	18,000	1,600	9.8	69,000	71,000	6,700	9.8	169,000	171,000	16,700	9.8
18,000	19,000	1,700	9.8	71,000	73,000	6,900	9.8	171,000	173,000	16,900	9.8
19,000	20,000	1,800	9.8	73,000	75,000	7,100	9.8	173,000	175,000	17,100	9.8
20,000	21,000	1,900	9.8	75,000	77,000	7,300	9.8	175,000	177,000	17,300	9.8
21,000	22,000	2,000	9.8	77,000	79,000	7,500	9.8	177,000	179,000	17,500	9.8
22,000	23,000	2,100	9.8	79,000	81,000	7,700	9.8	179,000	181,000	17,700	9.8
23,000	24,000	2,200	9.8	81,000	83,000	7,900	9.8	181,000	183,000	17,900	9.8
24,000	25,000	2,300	9.8	83,000	85,000	8,100	9.8	183,000	185,000	18,100	9.8
25,000	26,000	2,400	9.8	85,000	87,000	8,300	9.8	185,000	187,000	18,300	9.8
26,000	27,000	2,500	9.8	87,000	89,000	8,500	9.8	187,000	189,000	18,500	9.8
27,000	28,000	2,600	9.8	89,000	91,000	8,700	9.8	189,000	191,000	18,700	9.8
28,000	29,000	2,700	9.8	91,000	93,000	8,900	9.8	191,000	193,000	18,900	9.8
29,000	30,000	2,800	9.8	93,000	95,000	9,100	9.8	193,000	195,000	19,100	9.8
30,000	31,000	2,900	9.8	95,000	97,000	9,300	9.8	195,000	198,000	19,300	9.8
31,000	32,000	3,000	9.8	97,000	99,000	9,500	9.8	198,000	201,000	19,600	9.8
32,000	33,000	3,100	9.8	99,000	101,000	9,700	9.8	201,000	204,000	19,900	9.8
33,000	34,000	3,200	9.8	101,000	103,000	9,900	9.8	204,000	207,000	20,200	9.8
34,000	35,000	3,300	9.8	103,000	105,000	10,100	9.8	207,000	210,000	20,500	9.8
35,000	36,000	3,400	9.8	105,000	107,000	10,300	9.8	210,000	213,000	20,800	9.8
36,000	37,000	3,500	9.8	107,000	109,000	10,500	9.8	213,000	216,000	21,100	9.8
37,000	38,000	3,600	9.8	109,000	111,000	10,700	9.8	216,000	219,000	21,400	9.8
38,000	39,000	3,700	9.8	111,000	113,000	10,900	9.8	219,000	222,000	21,700	9.8
39,000	40,000	3,800	9.8	113,000	115,000	11,100	9.8	222,000	225,000	22,000	9.8
40,000	41,000	3,900	9.8	115,000	117,000	11,300	9.8	225,000	228,000	22,300	9.8
41,000	42,000	4,000	9.8	117,000	119,000	11,500	9.8	228,000	231,000	22,600	9.8
42,000	43,000	4,100	9.8	119,000	121,000	11,700	9.8	231,000	234,000	22,900	9.8
43,000	44,000	4,200	9.8	121,000	123,000	11,900	9.8	234,000	237,000	23,200	9.8
44,000	45,000	4,300	9.8	123,000	125,000	12,100	9.8	237,000	240,000	23,500	9.8
45,000	46,000	4,400	9.8	125,000	127,000	12,300	9.8	240,000	243,000	23,800	9.8
46,000	47,000	4,500	9.8	127,000	129,000	12,500	9.8	243,000	246,000	24,100	9.8
47,000	48,000	4,600	9.8	129,000	131,000	12,700	9.8	246,000	249,000	24,400	9.8
48,000	49,000	4,700	9.8	131,000	133,000	12,900	9.8	249,000	252,000	24,700	9.8
49,000	50,000	4,800	9.8	133,000	135,000	13,100	9.8	252,000	255,000	25,000	9.8
50,000	51,000	4,900	9.8	135,000	137,000	13,300	9.8	255,000	258,000	25,300	9.8

(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	25,600	9.8	414,000	418,000	45,900	11	614,000	618,000	74,900	12
261,000	264,000	25,900	9.8	418,000	422,000	46,500	11	618,000	622,000	75,700	12
264,000	267,000	26,200	9.8	422,000	426,000	47,100	11	622,000	626,000	76,400	12
267,000	270,000	26,500	9.8	426,000	430,000	47,600	11	626,000	630,000	77,200	12
270,000	273,000	26,800	9.8	430,000	434,000	48,200	11	630,000	634,000	77,900	12
273,000	276,000	27,100	9.8	434,000	438,000	48,800	11	634,000	638,000	78,600	12
276,000	279,000	27,400	9.8	438,000	442,000	49,300	11	638,000	642,000	79,400	12
279,000	282,000	27,700	9.8	442,000	446,000	49,900	11	642,000	646,000	80,100	12
282,000	285,000	28,000	9.8	446,000	450,000	50,500	11	646,000	650,000	80,900	12
285,000	288,000	28,300	9.8	450,000	454,000	51,100	11	650,000	655,000	81,600	12
288,000	291,000	28,600	9.8	454,000	458,000	51,600	11	655,000	660,000	82,500	12
291,000	294,000	28,900	9.8	458,000	462,000	52,200	11	660,000	665,000	83,500	12
294,000	297,000	29,200	9.8	462,000	466,000	52,800	11	665,000	670,000	84,400	12
297,000	300,000	29,500	9.8	466,000	470,000	53,300	11	670,000	675,000	85,300	12
300,000	303,000	29,800	9.8	470,000	474,000	53,900	11	675,000	680,000	86,200	12
303,000	306,000	30,200	9.8	474,000	478,000	54,500	11	680,000	685,000	87,200	12
306,000	309,000	30,600	10	478,000	482,000	55,000	11	685,000	690,000	88,100	12
309,000	312,000	31,000	10	482,000	486,000	55,600	11	690,000	695,000	89,000	12
312,000	315,000	31,500	10	486,000	490,000	56,200	11	695,000	700,000	89,900	12
315,000	318,000	31,900	10	490,000	494,000	56,700	11	700,000	705,000	90,900	12
318,000	321,000	32,300	10	494,000	498,000	57,300	11	705,000	710,000	91,800	13
321,000	324,000	32,700	10	498,000	502,000	57,900	11	710,000	715,000	92,700	13
324,000	327,000	33,200	10	502,000	506,000	58,400	11	715,000	720,000	93,600	13
327,000	330,000	33,600	10	506,000	510,000	59,000	11	720,000	725,000	94,600	13
330,000	333,000	34,000	10	510,000	514,000	59,600	11	725,000	730,000	95,500	13
333,000	336,000	34,400	10	514,000	518,000	60,100	11	730,000	735,000	96,400	13
336,000	339,000	34,900	10	518,000	522,000	60,700	11	735,000	740,000	97,300	13
339,000	342,000	35,300	10	522,000	526,000	61,300	11	740,000	745,000	98,300	13
342,000	345,000	35,700	10	526,000	530,000	61,800	11	745,000	750,000	99,200	13
345,000	348,000	36,100	10	530,000	534,000	62,400	11	750,000	755,000	100,100	13
348,000	351,000	36,600	10	534,000	538,000	63,000	11	755,000	760,000	101,000	13
351,000	354,000	37,000	10	538,000	542,000	63,500	11	760,000	765,000	102,000	13
354,000	357,000	37,400	10	542,000	546,000	64,100	11	765,000	770,000	102,900	13
357,000	360,000	37,800	10	546,000	550,000	64,700	11	770,000	775,000	103,800	13
360,000	363,000	38,300	10	550,000	554,000	65,300	11	775,000	780,000	104,700	13
363,000	366,000	38,700	10	554,000	558,000	65,800	11	780,000	785,000	105,700	13
366,000	369,000	39,100	10	558,000	562,000	66,400	11	785,000	790,000	106,600	13
369,000	372,000	39,500	10	562,000	566,000	67,000	11	790,000	795,000	107,500	13
372,000	375,000	40,000	10	566,000	570,000	67,500	11	795,000	800,000	108,400	13
375,000	378,000	40,400	10	570,000	574,000	68,100	11	800,000	805,000	109,400	13
378,000	381,000	40,800	10	574,000	578,000	68,700	11	805,000	810,000	110,300	13
381,000	384,000	41,300	10	578,000	582,000	69,200	11	810,000	815,000	111,200	13
384,000	387,000	41,700	10	582,000	586,000	69,800	11	815,000	820,000	112,100	13
387,000	390,000	42,100	10	586,000	590,000	70,400	12	820,000	825,000	113,100	13
390,000	394,000	42,500	10	590,000	594,000	70,900	12	825,000	830,000	114,000	13
394,000	398,000	43,100	10	594,000	598,000	71,500	12	830,000	835,000	114,900	13
398,000	402,000	43,700	10	598,000	602,000	72,100	12	835,000	840,000	115,800	13
402,000	406,000	44,200	10	602,000	606,000	72,700	12	840,000	845,000	116,800	13
406,000	410,000	44,800	11	606,000	610,000	73,500	12	845,000	850,000	117,700	13
410,000	414,000	45,400	11	610,000	614,000	74,200	12	850,000	855,000	118,600	13

(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		%
855,000	860,000	119,500	13	2,000,000	2,200,000	The amount arrived at by deducting 205,100 yen from the amount calculated by multiplying the amount in (a) by 30%		10,000,000	20,000,000	The amount arrived at by deducting 1,541,500 yen from the amount calculated by multiplying the amount in (a) by 55%
860,000	865,000	120,500	14
865,000	870,000	121,400	14
870,000	875,000	122,300	14
875,000	880,000	123,200	14
880,000	885,000	124,200	14	2,200,000	2,500,000	The amount arrived at by deducting 231,500 yen from the amount calculated by multiplying the amount in (a) by 31.2%		20,000,000	30,000,000	The amount arrived at by deducting 2,541,500 yen from the amount calculated by multiplying the amount in (a) by 60%
885,000	890,000	125,100	14
890,000	895,000	126,000	14
895,000	900,000	126,900	14
900,000	905,000	127,900	14
905,000	910,000	128,800	14	2,500,000	3,000,000	The amount arrived at by deducting 306,500 yen from the amount calculated by multiplying the amount in (a) by 34.2%		30,000,000	45,000,000	The amount arrived at by deducting 4,041,500 yen from the amount calculated by multiplying the amount in (a) by 65%
910,000	915,000	129,700	14
915,000	920,000	130,600	14
920,000	925,000	131,600	14
925,000	930,000	132,500	14
930,000	935,000	133,400	14	3,000,000	4,000,000	The amount arrived at by deducting 435,500 yen from the amount calculated by multiplying the amount in (a) by 38.5%		45,000,000	60,000,000	The amount arrived at by deducting 6,291,500 yen from the amount calculated by multiplying the amount in (a) by 70%
935,000	940,000	134,300	14
940,000	945,000	135,300	14
945,000	950,000	136,200	14
950,000	955,000	137,100	14
955,000	960,000	138,000	14	4,000,000	5,000,000	The amount arrived at by deducting 603,500 yen from the amount calculated by multiplying the amount in (a) by 42.7%		60,000,000	65,000,000	The amount arrived at by deducting 7,011,500 yen from the amount calculated by multiplying the amount in (a) by 71.2%
960,000	965,000	139,000	14
965,000	970,000	139,900	14
970,000	975,000	140,800	14
975,000	980,000	141,700	14
980,000	985,000	142,700	14	5,000,000	6,000,000	The amount arrived at by deducting 753,500 yen from the amount calculated by multiplying the amount in (a) by 45.7%		65,000,000 yen or more		The amount arrived at by deducting 9,481,500 yen from the amount calculated by multiplying the amount in (a) by 75%
985,000	990,000	143,600	14
990,000	995,000	144,500	14
995,000	1,000,000	145,400	14
1,000,000	1,500,000	The amount arrived at by deducting 80,600 yen from the amount calculated by multiplying the amount in (a) by 22.7%		6,000,000	7,000,000	The amount arrived at by deducting 831,500 yen from the amount calculated by multiplying the amount in (a) by 47%
1,500,000	2,000,000	The amount arrived at by deducting 145,100 yen from the amount calculated by multiplying the amount in (a) by 27%		7,000,000	10,000,000	The amount arrived at by deducting 1,041,500 yen from the amount calculated by multiplying the amount in (a) by 50%

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

(Remarks) (1) To find the tax amount on taxable gross income, adjusted income or taxable retirement income, find the applicable row in 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 entered 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 its terms are deemed to be replaced pursuant to Article 3, paragraph (1) (Special Provisions on Income Deductions and the Calculation of Tax Amount for Income Tax for 1969) of the Supplementary Provisions, find the applicable row in the "Taxable gross income, adjusted income or taxable retirement income (a)" column according to the adjusted income; the rate entered in the "Ratio of (b) to (a)" column of that row is the ratio sought.

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