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

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

（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	８４，５００	５，０００，０００	７，５００，０００	課税山林所得金額に２２．７％を乗じて算出した金額から４０３，０００円を控除した金額	３５，０００，０００	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５，２０７，５００円を控除した金額
８６０，０００	８６５，０００	８５，０００
８６５，０００	８７０，０００	８５，５００
８７０，０００	８７５，０００	８６，０００
８７５，０００	８８０，０００	８６，５００
８８０，０００	８８５，０００	８７，０００	７，５００，０００	１０，０００，０００	課税山林所得金額に２７％を乗じて算出した金額から７２５，５００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７，７０７，５００円を控除した金額
８８５，０００	８９０，０００	８７，５００
８９０，０００	８９５，０００	８８，０００
８９５，０００	９００，０００	８８，５００
９００，０００	９０５，０００	８９，０００
９０５，０００	９１０，０００	８９，５００	１０，０００，０００	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１，０２５，５００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１２，７０７，５００円を控除した金額
９１０，０００	９１５，０００	９０，０００
９１５，０００	９２０，０００	９０，５００
９２０，０００	９２５，０００	９１，０００
９２５，０００	９３０，０００	９１，５００
９３０，０００	９３５，０００	９２，０００	１１，０００，０００	１２，５００，０００	課税山林所得金額に３１．２％を乗じて算出した金額から１，１５７，５００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２０，２０７，５００円を控除した金額
９３５，０００	９４０，０００	９２，５００
９４０，０００	９４５，０００	９３，０００
９４５，０００	９５０，０００	９３，５００
９５０，０００	９５５，０００	９４，０００
９５５，０００	９６０，０００	９４，５００	１２，５００，０００	１５，０００，０００	課税山林所得金額に３４．２％を乗じて算出した金額から１，５３２，５００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３１，４５７，５００円を控除した金額
９６０，０００	９６５，０００	９５，０００
９６５，０００	９７０，０００	９５，５００
９７０，０００	９７５，０００	９６，０００
９７５，０００	９８０，０００	９６，５００
９８０，０００	９８５，０００	９７，０００	１５，０００，０００	２０，０００，０００	課税山林所得金額に３８．５％を乗じて算出した金額から２，１７７，５００円を控除した金額	３００，０００，０００	３２５，０００，０００	課税山林所得金額に７１．２％を乗じて算出した金額から３５，０５７，５００円を控除した金額
９８５，０００	９９０，０００	９７，５００
９９０，０００	９９５，０００	９８，０００
９９５，０００	１，０００，０００	９８，５００
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１，０００円を控除した金額	２０，０００，０００	２５，０００，０００	課税山林所得金額に４２．７％を乗じて算出した金額から３，０１７，５００円を控除した金額	３２５，０００，０００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４７，４０７，５００円を控除した金額
１，５００，０００	３，０００，０００	課税山林所得金額に１４．２％を乗じて算出した金額から６４，０００円を控除した金額	２５，０００，０００	３０，０００，０００	課税山林所得金額に４５．７％を乗じて算出した金額から３，７６７，５００円を控除した金額
３，０００，０００	５，０００，０００	課税山林所得金額に１８．５％を乗じて算出した金額から１９３，０００円を控除した金額	３０，０００，０００	３５，０００，０００	課税山林所得金額に４７％を乗じて算出した金額から４，１５７，５００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		Tax amount	Taxable timber income		Tax amount	Taxable timber income		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 2,000 yen		0	51,000	52,000	4,900	137,000	139,000	13,400
2,000	3,000	100	52,000	53,000	5,000	139,000	141,000	13,600
3,000	4,000	200	53,000	54,000	5,100	141,000	143,000	13,800
4,000	5,000	300	54,000	55,000	5,200	143,000	145,000	14,000
5,000	6,000	400	55,000	56,000	5,300	145,000	147,000	14,200
6,000	7,000	500	56,000	57,000	5,400	147,000	149,000	14,400
7,000	8,000	600	57,000	58,000	5,500	149,000	151,000	14,600
8,000	9,000	700	58,000	59,000	5,600	151,000	153,000	14,700
9,000	10,000	800	59,000	60,000	5,700	153,000	155,000	14,900
10,000	11,000	900	60,000	61,000	5,800	155,000	157,000	15,100
11,000	12,000	1,000	61,000	62,000	5,900	157,000	159,000	15,300
12,000	13,000	1,100	62,000	63,000	6,000	159,000	161,000	15,500
13,000	14,000	1,200	63,000	64,000	6,100	161,000	163,000	15,700
14,000	15,000	1,300	64,000	65,000	6,200	163,000	165,000	15,900
15,000	16,000	1,400	65,000	67,000	6,300	165,000	167,000	16,100
16,000	17,000	1,500	67,000	69,000	6,500	167,000	169,000	16,300
17,000	18,000	1,600	69,000	71,000	6,700	169,000	171,000	16,500
18,000	19,000	1,700	71,000	73,000	6,900	171,000	173,000	16,700
19,000	20,000	1,800	73,000	75,000	7,100	173,000	175,000	16,900
20,000	21,000	1,900	75,000	77,000	7,300	175,000	177,000	17,100
21,000	22,000	2,000	77,000	79,000	7,500	177,000	179,000	17,300
22,000	23,000	2,100	79,000	81,000	7,700	179,000	181,000	17,500
23,000	24,000	2,200	81,000	83,000	7,900	181,000	183,000	17,700
24,000	25,000	2,300	83,000	85,000	8,100	183,000	185,000	17,900
25,000	26,000	2,400	85,000	87,000	8,300	185,000	187,000	18,100
26,000	27,000	2,500	87,000	89,000	8,500	187,000	189,000	18,300
27,000	28,000	2,600	89,000	91,000	8,700	189,000	191,000	18,500
28,000	29,000	2,700	91,000	93,000	8,900	191,000	193,000	18,700
29,000	30,000	2,800	93,000	95,000	9,100	193,000	195,000	18,900
30,000	31,000	2,900	95,000	97,000	9,300	195,000	198,000	19,100
31,000	32,000	3,000	97,000	99,000	9,500	198,000	201,000	19,400
32,000	33,000	3,100	99,000	101,000	9,700	201,000	204,000	19,600
33,000	34,000	3,200	101,000	103,000	9,800	204,000	207,000	19,900
34,000	35,000	3,300	103,000	105,000	10,000	207,000	210,000	20,200
35,000	36,000	3,400	105,000	107,000	10,200	210,000	213,000	20,500
36,000	37,000	3,500	107,000	109,000	10,400	213,000	216,000	20,800
37,000	38,000	3,600	109,000	111,000	10,600	216,000	219,000	21,100
38,000	39,000	3,700	111,000	113,000	10,800	219,000	222,000	21,400
39,000	40,000	3,800	113,000	115,000	11,000	222,000	225,000	21,700
40,000	41,000	3,900	115,000	117,000	11,200	225,000	228,000	22,000
41,000	42,000	4,000	117,000	119,000	11,400	228,000	231,000	22,300
42,000	43,000	4,100	119,000	121,000	11,600	231,000	234,000	22,600
43,000	44,000	4,200	121,000	123,000	11,800	234,000	237,000	22,900
44,000	45,000	4,300	123,000	125,000	12,000	237,000	240,000	23,200
45,000	46,000	4,400	125,000	127,000	12,200	240,000	243,000	23,500
46,000	47,000	4,500	127,000	129,000	12,400	243,000	246,000	23,800
47,000	48,000	4,600	129,000	131,000	12,600	246,000	249,000	24,100
48,000	49,000	4,700	131,000	133,000	12,800	249,000	252,000	24,400
49,000	50,000	4,800	133,000	135,000	13,000	252,000	255,000	24,600
50,000	51,000	4,900	135,000	137,000	13,200	255,000	258,000	24,900

(2)

Taxable timber income		Tax amount	Taxable timber income		Tax amount	Taxable timber income		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
258,000	261,000	25,200	414,000	418,000	40,500	614,000	618,000	60,400
261,000	264,000	25,500	418,000	422,000	40,900	618,000	622,000	60,800
264,000	267,000	25,800	422,000	426,000	41,300	622,000	626,000	61,200
267,000	270,000	26,100	426,000	430,000	41,700	626,000	630,000	61,600
270,000	273,000	26,400	430,000	434,000	42,100	630,000	634,000	62,000
273,000	276,000	26,700	434,000	438,000	42,500	634,000	638,000	62,400
276,000	279,000	27,000	438,000	442,000	42,900	638,000	642,000	62,800
279,000	282,000	27,300	442,000	446,000	43,300	642,000	646,000	63,200
282,000	285,000	27,600	446,000	450,000	43,700	646,000	650,000	63,600
285,000	288,000	27,900	450,000	454,000	44,100	650,000	655,000	64,000
288,000	291,000	28,200	454,000	458,000	44,400	655,000	660,000	64,500
291,000	294,000	28,500	458,000	462,000	44,800	660,000	665,000	65,000
294,000	297,000	28,800	462,000	466,000	45,200	665,000	670,000	65,500
297,000	300,000	29,100	466,000	470,000	45,600	670,000	675,000	66,000
300,000	303,000	29,400	470,000	474,000	46,000	675,000	680,000	66,500
303,000	306,000	29,600	474,000	478,000	46,400	680,000	685,000	67,000
306,000	309,000	29,900	478,000	482,000	46,800	685,000	690,000	67,500
309,000	312,000	30,200	482,000	486,000	47,200	690,000	695,000	68,000
312,000	315,000	30,500	486,000	490,000	47,600	695,000	700,000	68,500
315,000	318,000	30,800	490,000	494,000	48,000	700,000	705,000	69,000
318,000	321,000	31,100	494,000	498,000	48,400	705,000	710,000	69,500
321,000	324,000	31,400	498,000	502,000	48,800	710,000	715,000	70,000
324,000	327,000	31,700	502,000	506,000	49,200	715,000	720,000	70,500
327,000	330,000	32,000	506,000	510,000	49,600	720,000	725,000	71,000
330,000	333,000	32,300	510,000	514,000	50,000	725,000	730,000	71,500
333,000	336,000	32,600	514,000	518,000	50,400	730,000	735,000	72,000
336,000	339,000	32,900	518,000	522,000	50,800	735,000	740,000	72,500
339,000	342,000	33,200	522,000	526,000	51,200	740,000	745,000	73,000
342,000	345,000	33,500	526,000	530,000	51,600	745,000	750,000	73,500
345,000	348,000	33,800	530,000	534,000	52,000	750,000	755,000	74,000
348,000	351,000	34,100	534,000	538,000	52,400	755,000	760,000	74,500
351,000	354,000	34,300	538,000	542,000	52,800	760,000	765,000	75,000
354,000	357,000	34,600	542,000	546,000	53,200	765,000	770,000	75,500
357,000	360,000	34,900	546,000	550,000	53,600	770,000	775,000	76,000
360,000	363,000	35,200	550,000	554,000	54,000	775,000	780,000	76,500
363,000	366,000	35,500	554,000	558,000	54,400	780,000	785,000	77,000
366,000	369,000	35,800	558,000	562,000	54,800	785,000	790,000	77,500
369,000	372,000	36,100	562,000	566,000	55,200	790,000	795,000	78,000
372,000	375,000	36,400	566,000	570,000	55,600	795,000	800,000	78,500
375,000	378,000	36,700	570,000	574,000	56,000	800,000	805,000	79,000
378,000	381,000	37,000	574,000	578,000	56,400	805,000	810,000	79,500
381,000	384,000	37,300	578,000	582,000	56,800	810,000	815,000	80,000
384,000	387,000	37,600	582,000	586,000	57,200	815,000	820,000	80,500
387,000	390,000	37,900	586,000	590,000	57,600	820,000	825,000	81,000
390,000	394,000	38,200	590,000	594,000	58,000	825,000	830,000	81,500
394,000	398,000	38,600	594,000	598,000	58,400	830,000	835,000	82,000
398,000	402,000	39,000	598,000	602,000	58,800	835,000	840,000	82,500
402,000	406,000	39,300	602,000	606,000	59,200	840,000	845,000	83,000
406,000	410,000	39,700	606,000	610,000	59,600	845,000	850,000	83,500
410,000	414,000	40,100	610,000	614,000	60,000	850,000	855,000	84,000

(3)

Taxable timber income		Tax amount	Taxable timber income		Tax amount	Taxable timber income		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
855,000	860,000	84,500	5,000,000	7,500,000	The amount calculated by multiplying the taxable timber income by 22.7%, less 403,000 yen	35,000,000	50,000,000	The amount calculated by multiplying the taxable timber income by 50%, less 5,207,500 yen
860,000	865,000	85,000
865,000	870,000	85,500
870,000	875,000	86,000
875,000	880,000	86,500
880,000	885,000	87,000	7,500,000	10,000,000	The amount calculated by multiplying the taxable timber income by 27%, less 725,500 yen	50,000,000	100,000,000	The amount calculated by multiplying the taxable timber income by 55%, less 7,707,500 yen
885,000	890,000	87,500
890,000	895,000	88,000
895,000	900,000	88,500
900,000	905,000	89,000
905,000	910,000	89,500	10,000,000	11,000,000	The amount calculated by multiplying the taxable timber income by 30%, less 1,025,500 yen	100,000,000	150,000,000	The amount calculated by multiplying the taxable timber income by 60%, less 12,707,500 yen
910,000	915,000	90,000
915,000	920,000	90,500
920,000	925,000	91,000
925,000	930,000	91,500
930,000	935,000	92,000	11,000,000	12,500,000	The amount calculated by multiplying the taxable timber income by 31.2%, less 1,157,500 yen	150,000,000	225,000,000	The amount calculated by multiplying the taxable timber income by 65%, less 20,207,500 yen
935,000	940,000	92,500
940,000	945,000	93,000
945,000	950,000	93,500
950,000	955,000	94,000
955,000	960,000	94,500	12,500,000	15,000,000	The amount calculated by multiplying the taxable timber income by 34.2%, less 1,532,500 yen	225,000,000	300,000,000	The amount calculated by multiplying the taxable timber income by 70%, less 31,457,500 yen
960,000	965,000	95,000
965,000	970,000	95,500
970,000	975,000	96,000
975,000	980,000	96,500
980,000	985,000	97,000	15,000,000	20,000,000	The amount calculated by multiplying the taxable timber income by 38.5%, less 2,177,500 yen	300,000,000	325,000,000	The amount calculated by multiplying the taxable timber income by 71.2%, less 35,057,500 yen
985,000	990,000	97,500
990,000	995,000	98,000
995,000	1,000,000	98,500
1,000,000	1,500,000	The amount calculated by multiplying the taxable timber income by 10%, less 1,000 yen	20,000,000	25,000,000	The amount calculated by multiplying the taxable timber income by 42.7%, less 3,017,500 yen	325,000,000 yen or more		The amount calculated by multiplying the taxable timber income by 75%, less 47,407,500 yen
1,500,000	3,000,000	The amount calculated by multiplying the taxable timber income by 14.2%, less 64,000 yen	25,000,000	30,000,000	The amount calculated by multiplying the taxable timber income by 45.7%, less 3,767,500 yen
3,000,000	5,000,000	The amount calculated by multiplying the taxable timber income by 18.5%, less 193,000 yen	30,000,000	35,000,000	The amount calculated by multiplying the taxable timber income by 47%, less 4,157,500 yen

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

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