所得税法附則別表第一（昭和４６年分の所得税の簡易税額表）

附則別表第一昭和４６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	％
１，０００円未満		０	０	５０，０００	５１，０００	５，０００	１０	１３７，０００	１３９，０００	１３，７００	１０
１，０００	２，０００	１００	１０	５１，０００	５２，０００	５，１００	１０	１３９，０００	１４１，０００	１３，９００	１０
２，０００	３，０００	２００	１０	５２，０００	５３，０００	５，２００	１０	１４１，０００	１４３，０００	１４，１００	１０
３，０００	４，０００	３００	１０	５３，０００	５４，０００	５，３００	１０	１４３，０００	１４５，０００	１４，３００	１０
４，０００	５，０００	４００	１０	５４，０００	５５，０００	５，４００	１０	１４５，０００	１４７，０００	１４，５００	１０
５，０００	６，０００	５００	１０	５５，０００	５６，０００	５，５００	１０	１４７，０００	１４９，０００	１４，７００	１０
６，０００	７，０００	６００	１０	５６，０００	５７，０００	５，６００	１０	１４９，０００	１５１，０００	１４，９００	１０
７，０００	８，０００	７００	１０	５７，０００	５８，０００	５，７００	１０	１５１，０００	１５３，０００	１５，１００	１０
８，０００	９，０００	８００	１０	５８，０００	５９，０００	５，８００	１０	１５３，０００	１５５，０００	１５，３００	１０
９，０００	１０，０００	９００	１０	５９，０００	６０，０００	５，９００	１０	１５５，０００	１５７，０００	１５，５００	１０
１０，０００	１１，０００	１，０００	１０	６０，０００	６１，０００	６，０００	１０	１５７，０００	１５９，０００	１５，７００	１０
１１，０００	１２，０００	１，１００	１０	６１，０００	６２，０００	６，１００	１０	１５９，０００	１６１，０００	１５，９００	１０
１２，０００	１３，０００	１，２００	１０	６２，０００	６３，０００	６，２００	１０	１６１，０００	１６３，０００	１６，１００	１０
１３，０００	１４，０００	１，３００	１０	６３，０００	６５，０００	６，３００	１０	１６３，０００	１６５，０００	１６，３００	１０
１４，０００	１５，０００	１，４００	１０	６５，０００	６７，０００	６，５００	１０	１６５，０００	１６７，０００	１６，５００	１０
１５，０００	１６，０００	１，５００	１０	６７，０００	６９，０００	６，７００	１０	１６７，０００	１６９，０００	１６，７００	１０
１６，０００	１７，０００	１，６００	１０	６９，０００	７１，０００	６，９００	１０	１６９，０００	１７１，０００	１６，９００	１０
１７，０００	１８，０００	１，７００	１０	７１，０００	７３，０００	７，１００	１０	１７１，０００	１７３，０００	１７，１００	１０
１８，０００	１９，０００	１，８００	１０	７３，０００	７５，０００	７，３００	１０	１７３，０００	１７５，０００	１７，３００	１０
１９，０００	２０，０００	１，９００	１０	７５，０００	７７，０００	７，５００	１０	１７５，０００	１７７，０００	１７，５００	１０
２０，０００	２１，０００	２，０００	１０	７７，０００	７９，０００	７，７００	１０	１７７，０００	１７９，０００	１７，７００	１０
２１，０００	２２，０００	２，１００	１０	７９，０００	８１，０００	７，９００	１０	１７９，０００	１８１，０００	１７，９００	１０
２２，０００	２３，０００	２，２００	１０	８１，０００	８３，０００	８，１００	１０	１８１，０００	１８３，０００	１８，１００	１０
２３，０００	２４，０００	２，３００	１０	８３，０００	８５，０００	８，３００	１０	１８３，０００	１８５，０００	１８，３００	１０
２４，０００	２５，０００	２，４００	１０	８５，０００	８７，０００	８，５００	１０	１８５，０００	１８７，０００	１８，５００	１０
２５，０００	２６，０００	２，５００	１０	８７，０００	８９，０００	８，７００	１０	１８７，０００	１８９，０００	１８，７００	１０
２６，０００	２７，０００	２，６００	１０	８９，０００	９１，０００	８，９００	１０	１８９，０００	１９１，０００	１８，９００	１０
２７，０００	２８，０００	２，７００	１０	９１，０００	９３，０００	９，１００	１０	１９１，０００	１９３，０００	１９，１００	１０
２８，０００	２９，０００	２，８００	１０	９３，０００	９５，０００	９，３００	１０	１９３，０００	１９５，０００	１９，３００	１０
２９，０００	３０，０００	２，９００	１０	９５，０００	９７，０００	９，５００	１０	１９５，０００	１９８，０００	１９，５００	１０
３０，０００	３１，０００	３，０００	１０	９７，０００	９９，０００	９，７００	１０	１９８，０００	２０１，０００	１９，８００	１０
３１，０００	３２，０００	３，１００	１０	９９，０００	１０１，０００	９，９００	１０	２０１，０００	２０４，０００	２０，１００	１０
３２，０００	３３，０００	３，２００	１０	１０１，０００	１０３，０００	１０，１００	１０	２０４，０００	２０７，０００	２０，４００	１０
３３，０００	３４，０００	３，３００	１０	１０３，０００	１０５，０００	１０，３００	１０	２０７，０００	２１０，０００	２０，７００	１０
３４，０００	３５，０００	３，４００	１０	１０５，０００	１０７，０００	１０，５００	１０	２１０，０００	２１３，０００	２１，０００	１０
３５，０００	３６，０００	３，５００	１０	１０７，０００	１０９，０００	１０，７００	１０	２１３，０００	２１６，０００	２１，３００	１０
３６，０００	３７，０００	３，６００	１０	１０９，０００	１１１，０００	１０，９００	１０	２１６，０００	２１９，０００	２１，６００	１０
３７，０００	３８，０００	３，７００	１０	１１１，０００	１１３，０００	１１，１００	１０	２１９，０００	２２２，０００	２１，９００	１０
３８，０００	３９，０００	３，８００	１０	１１３，０００	１１５，０００	１１，３００	１０	２２２，０００	２２５，０００	２２，２００	１０
３９，０００	４０，０００	３，９００	１０	１１５，０００	１１７，０００	１１，５００	１０	２２５，０００	２２８，０００	２２，５００	１０
４０，０００	４１，０００	４，０００	１０	１１７，０００	１１９，０００	１１，７００	１０	２２８，０００	２３１，０００	２２，８００	１０
４１，０００	４２，０００	４，１００	１０	１１９，０００	１２１，０００	１１，９００	１０	２３１，０００	２３４，０００	２３，１００	１０
４２，０００	４３，０００	４，２００	１０	１２１，０００	１２３，０００	１２，１００	１０	２３４，０００	２３７，０００	２３，４００	１０
４３，０００	４４，０００	４，３００	１０	１２３，０００	１２５，０００	１２，３００	１０	２３７，０００	２４０，０００	２３，７００	１０
４４，０００	４５，０００	４，４００	１０	１２５，０００	１２７，０００	１２，５００	１０	２４０，０００	２４３，０００	２４，０００	１０
４５，０００	４６，０００	４，５００	１０	１２７，０００	１２９，０００	１２，７００	１０	２４３，０００	２４６，０００	２４，３００	１０
４６，０００	４７，０００	４，６００	１０	１２９，０００	１３１，０００	１２，９００	１０	２４６，０００	２４９，０００	２４，６００	１０
４７，０００	４８，０００	４，７００	１０	１３１，０００	１３３，０００	１３，１００	１０	２４９，０００	２５２，０００	２４，９００	１０
４８，０００	４９，０００	４，８００	１０	１３３，０００	１３５，０００	１３，３００	１０	２５２，０００	２５５，０００	２５，２００	１０
４９，０００	５０，０００	４，９００	１０	１３５，０００	１３７，０００	１３，５００	１０	２５５，０００	２５８，０００	２５，５００	１０

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

（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	９７，２００	１１	１，１０５，０００	１，１１０，０００	１３３，２００	１２	１，３５５，０００	１，３６０，０００	１７２，５００	１２
８６０，０００	８６５，０００	９７，９００	１１	１，１１０，０００	１，１１５，０００	１３３，９００	１２	１，３６０，０００	１，３６５，０００	１７３，４００	１２
８６５，０００	８７０，０００	９８，６００	１１	１，１１５，０００	１，１２０，０００	１３４，６００	１２	１，３６５，０００	１，３７０，０００	１７４，２００	１２
８７０，０００	８７５，０００	９９，３００	１１	１，１２０，０００	１，１２５，０００	１３５，４００	１２	１，３７０，０００	１，３７５，０００	１７５，０００	１２
８７５，０００	８８０，０００	１００，０００	１１	１，１２５，０００	１，１３０，０００	１３６，１００	１２	１，３７５，０００	１，３８０，０００	１７５，８００	１２
８８０，０００	８８５，０００	１００，７００	１１	１，１３０，０００	１，１３５，０００	１３６，８００	１２	１，３８０，０００	１，３８５，０００	１７６，７００	１２
８８５，０００	８９０，０００	１０１，４００	１１	１，１３５，０００	１，１４０，０００	１３７，５００	１２	１，３８５，０００	１，３９０，０００	１７７，５００	１２
８９０，０００	８９５，０００	１０２，１００	１１	１，１４０，０００	１，１４５，０００	１３８，３００	１２	１，３９０，０００	１，３９５，０００	１７８，３００	１２
８９５，０００	９００，０００	１０２，８００	１１	１，１４５，０００	１，１５０，０００	１３９，０００	１２	１，３９５，０００	１，４００，０００	１７９，１００	１２
９００，０００	９０５，０００	１０３，５００	１１	１，１５０，０００	１，１５５，０００	１３９，７００	１２	１，４００，０００	１，４０５，０００	１８０，０００	１２
９０５，０００	９１０，０００	１０４，２００	１１	１，１５５，０００	１，１６０，０００	１４０，４００	１２	１，４０５，０００	１，４１０，０００	１８０，８００	１２
９１０，０００	９１５，０００	１０４，９００	１１	１，１６０，０００	１，１６５，０００	１４１，２００	１２	１，４１０，０００	１，４１５，０００	１８１，６００	１２
９１５，０００	９２０，０００	１０５，６００	１１	１，１６５，０００	１，１７０，０００	１４１，９００	１２	１，４１５，０００	１，４２０，０００	１８２，４００	１２
９２０，０００	９２５，０００	１０６，４００	１１	１，１７０，０００	１，１７５，０００	１４２，６００	１２	１，４２０，０００	１，４２５，０００	１８３，３００	１２
９２５，０００	９３０，０００	１０７，１００	１１	１，１７５，０００	１，１８０，０００	１４３，３００	１２	１，４２５，０００	１，４３０，０００	１８４，１００	１２
９３０，０００	９３５，０００	１０７，８００	１１	１，１８０，０００	１，１８５，０００	１４４，１００	１２	１，４３０，０００	１，４３５，０００	１８４，９００	１２
９３５，０００	９４０，０００	１０８，５００	１１	１，１８５，０００	１，１９０，０００	１４４，８００	１２	１，４３５，０００	１，４４０，０００	１８５，７００	１２
９４０，０００	９４５，０００	１０９，３００	１１	１，１９０，０００	１，１９５，０００	１４５，５００	１２	１，４４０，０００	１，４４５，０００	１８６，６００	１２
９４５，０００	９５０，０００	１１０，０００	１１	１，１９５，０００	１，２００，０００	１４６，２００	１２	１，４４５，０００	１，４５０，０００	１８７，４００	１２
９５０，０００	９５５，０００	１１０，７００	１１	１，２００，０００	１，２０５，０００	１４７，０００	１２	１，４５０，０００	１，４５５，０００	１８８，２００	１２
９５５，０００	９６０，０００	１１１，４００	１１	１，２０５，０００	１，２１０，０００	１４７，８００	１２	１，４５５，０００	１，４６０，０００	１８９，０００	１２
９６０，０００	９６５，０００	１１２，２００	１１	１，２１０，０００	１，２１５，０００	１４８，６００	１２	１，４６０，０００	１，４６５，０００	１８９，９００	１３
９６５，０００	９７０，０００	１１２，９００	１１	１，２１５，０００	１，２２０，０００	１４９，４００	１２	１，４６５，０００	１，４７０，０００	１９０，７００	１３
９７０，０００	９７５，０００	１１３，６００	１１	１，２２０，０００	１，２２５，０００	１５０，３００	１２	１，４７０，０００	１，４７５，０００	１９１，５００	１３
９７５，０００	９８０，０００	１１４，３００	１１	１，２２５，０００	１，２３０，０００	１５１，１００	１２	１，４７５，０００	１，４８０，０００	１９２，３００	１３
９８０，０００	９８５，０００	１１５，１００	１１	１，２３０，０００	１，２３５，０００	１５１，９００	１２	１，４８０，０００	１，４８５，０００	１９３，２００	１３
９８５，０００	９９０，０００	１１５，８００	１１	１，２３５，０００	１，２４０，０００	１５２，７００	１２	１，４８５，０００	１，４９０，０００	１９４，０００	１３
９９０，０００	９９５，０００	１１６，５００	１１	１，２４０，０００	１，２４５，０００	１５３，６００	１２	１，４９０，０００	１，４９５，０００	１９４，８００	１３
９９５，０００	１，０００，０００	１１７，２００	１１	１，２４５，０００	１，２５０，０００	１５４，４００	１２	１，４９５，０００	１，５００，０００	１９５，６００	１３
１，０００，０００	１，００５，０００	１１８，０００	１１	１，２５０，０００	１，２５５，０００	１５５，２００	１２	１，５００，０００	１，５０５，０００	１９６，５００	１３
１，００５，０００	１，０１０，０００	１１８，７００	１１	１，２５５，０００	１，２６０，０００	１５６，０００	１２	１，５０５，０００	１，５１０，０００	１９７，３００	１３
１，０１０，０００	１，０１５，０００	１１９，４００	１１	１，２６０，０００	１，２６５，０００	１５６，９００	１２	１，５１０，０００	１，５１５，０００	１９８，２００	１３
１，０１５，０００	１，０２０，０００	１２０，１００	１１	１，２６５，０００	１，２７０，０００	１５７，７００	１２	１，５１５，０００	１，５２０，０００	１９９，０００	１３
１，０２０，０００	１，０２５，０００	１２０，９００	１１	１，２７０，０００	１，２７５，０００	１５８，５００	１２	１，５２０，０００	１，５２５，０００	１９９，９００	１３
１，０２５，０００	１，０３０，０００	１２１，６００	１１	１，２７５，０００	１，２８０，０００	１５９，３００	１２	１，５２５，０００	１，５３０，０００	２００，８００	１３
１，０３０，０００	１，０３５，０００	１２２，３００	１１	１，２８０，０００	１，２８５，０００	１６０，２００	１２	１，５３０，０００	１，５３５，０００	２０１，６００	１３
１，０３５，０００	１，０４０，０００	１２３，０００	１１	１，２８５，０００	１，２９０，０００	１６１，０００	１２	１，５３５，０００	１，５４０，０００	２０２，５００	１３
１，０４０，０００	１，０４５，０００	１２３，８００	１１	１，２９０，０００	１，２９５，０００	１６１，８００	１２	１，５４０，０００	１，５４５，０００	２０３，３００	１３
１，０４５，０００	１，０５０，０００	１２４，５００	１１	１，２９５，０００	１，３００，０００	１６２，６００	１２	１，５４５，０００	１，５５０，０００	２０４，２００	１３
１，０５０，０００	１，０５５，０００	１２５，２００	１１	１，３００，０００	１，３０５，０００	１６３，５００	１２	１，５５０，０００	１，５５５，０００	２０５，１００	１３
１，０５５，０００	１，０６０，０００	１２５，９００	１１	１，３０５，０００	１，３１０，０００	１６４，３００	１２	１，５５５，０００	１，５６０，０００	２０５，９００	１３
１，０６０，０００	１，０６５，０００	１２６，７００	１１	１，３１０，０００	１，３１５，０００	１６５，１００	１２	１，５６０，０００	１，５６５，０００	２０６，８００	１３
１，０６５，０００	１，０７０，０００	１２７，４００	１１	１，３１５，０００	１，３２０，０００	１６５，９００	１２	１，５６５，０００	１，５７０，０００	２０７，６００	１３
１，０７０，０００	１，０７５，０００	１２８，１００	１１	１，３２０，０００	１，３２５，０００	１６６，８００	１２	１，５７０，０００	１，５７５，０００	２０８，５００	１３
１，０７５，０００	１，０８０，０００	１２８，８００	１１	１，３２５，０００	１，３３０，０００	１６７，６００	１２	１，５７５，０００	１，５８０，０００	２０９，４００	１３
１，０８０，０００	１，０８５，０００	１２９，６００	１２	１，３３０，０００	１，３３５，０００	１６８，４００	１２	１，５８０，０００	１，５８５，０００	２１０，２００	１３
１，０８５，０００	１，０９０，０００	１３０，３００	１２	１，３３５，０００	１，３４０，０００	１６９，２００	１２	１，５８５，０００	１，５９０，０００	２１１，１００	１３
１，０９０，０００	１，０９５，０００	１３１，０００	１２	１，３４０，０００	１，３４５，０００	１７０，１００	１２	１，５９０，０００	１，５９５，０００	２１１，９００	１３
１，０９５，０００	１，１００，０００	１３１，７００	１２	１，３４５，０００	１，３５０，０００	１７０，９００	１２	１，５９５，０００	１，６００，０００	２１２，８００	１３
１，１００，０００	１，１０５，０００	１３２，５００	１２	１，３５０，０００	１，３５５，０００	１７１，７００	１２	１，６００，０００	１，６０５，０００	２１３，７００	１３

（四）

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	％
１，６０５，０００	１，６１０，０００	２１４，６００	１３	１，８５５，０００	１，８６０，０００	２６１，３００	１４	３，２００，０００	３，５００，０００	（イ）の金額に２７．７％を乗じて算出した金額から３１７，１００円を控除した金額
１，６１０，０００	１，６１５，０００	２１５，５００	１３	１，８６０，０００	１，８６５，０００	２６２，３００	１４
１，６１５，０００	１，６２０，０００	２１６，５００	１３	１，８６５，０００	１，８７０，０００	２６３，２００	１４
１，６２０，０００	１，６２５，０００	２１７，４００	１３	１，８７０，０００	１，８７５，０００	２６４，１００	１４
１，６２５，０００	１，６３０，０００	２１８，３００	１３	１，８７５，０００	１，８８０，０００	２６５，１００	１４
１，６３０，０００	１，６３５，０００	２１９，３００	１３	１，８８０，０００	１，８８５，０００	２６６，０００	１４	３，５００，０００	３，８００，０００	（イ）の金額に２８．７％を乗じて算出した金額から３５２，１００円を控除した金額
１，６３５，０００	１，６４０，０００	２２０，２００	１３	１，８８５，０００	１，８９０，０００	２６６，９００	１４
１，６４０，０００	１，６４５，０００	２２１，１００	１３	１，８９０，０００	１，８９５，０００	２６７，９００	１４
１，６４５，０００	１，６５０，０００	２２２，１００	１３	１，８９５，０００	１，９００，０００	２６８，８００	１４
１，６５０，０００	１，６５５，０００	２２３，０００	１３	１，９００，０００	１，９０５，０００	２６９，８００	１４
１，６５５，０００	１，６６０，０００	２２３，９００	１３	１，９０５，０００	１，９１０，０００	２７０，７００	１４	３，８００，０００	４，０００，０００	（イ）の金額に３１％を乗じて算出した金額から４３９，５００円を控除した金額
１，６６０，０００	１，６６５，０００	２２４，９００	１３	１，９１０，０００	１，９１５，０００	２７１，６００	１４
１，６６５，０００	１，６７０，０００	２２５，８００	１３	１，９１５，０００	１，９２０，０００	２７２，６００	１４
１，６７０，０００	１，６７５，０００	２２６，７００	１３	１，９２０，０００	１，９２５，０００	２７３，５００	１４
１，６７５，０００	１，６８０，０００	２２７，７００	１３	１，９２５，０００	１，９３０，０００	２７４，４００	１４
１，６８０，０００	１，６８５，０００	２２８，６００	１３	１，９３０，０００	１，９３５，０００	２７５，４００	１４	４，０００，０００	４，４００，０００	（イ）の金額に３２％を乗じて算出した金額から４７９，５００円を控除した金額
１，６８５，０００	１，６９０，０００	２２９，５００	１３	１，９３５，０００	１，９４０，０００	２７６，３００	１４
１，６９０，０００	１，６９５，０００	２３０，５００	１３	１，９４０，０００	１，９４５，０００	２７７，２００	１４
１，６９５，０００	１，７００，０００	２３１，４００	１３	１，９４５，０００	１，９５０，０００	２７８，２００	１４
１，７００，０００	１，７０５，０００	２３２，４００	１３	１，９５０，０００	１，９５５，０００	２７９，１００	１４
１，７０５，０００	１，７１０，０００	２３３，３００	１３	１，９５５，０００	１，９６０，０００	２８０，０００	１４	４，４００，０００	５，０００，０００	（イ）の金額に３５％を乗じて算出した金額から６１１，５００円を控除した金額
１，７１０，０００	１，７１５，０００	２３４，２００	１３	１，９６０，０００	１，９６５，０００	２８１，０００	１４
１，７１５，０００	１，７２０，０００	２３５，２００	１３	１，９６５，０００	１，９７０，０００	２８１，９００	１４
１，７２０，０００	１，７２５，０００	２３６，１００	１３	１，９７０，０００	１，９７５，０００	２８２，８００	１４
１，７２５，０００	１，７３０，０００	２３７，０００	１３	１，９７５，０００	１，９８０，０００	２８３，８００	１４
１，７３０，０００	１，７３５，０００	２３８，０００	１３	１，９８０，０００	１，９８５，０００	２８４，７００	１４	５，０００，０００	６，０００，０００	（イ）の金額に３９％を乗じて算出した金額から８１１，５００円を控除した金額
１，７３５，０００	１，７４０，０００	２３８，９００	１３	１，９８５，０００	１，９９０，０００	２８５，６００	１４
１，７４０，０００	１，７４５，０００	２３９，８００	１３	１，９９０，０００	１，９９５，０００	２８６，６００	１４
１，７４５，０００	１，７５０，０００	２４０，８００	１３	１，９９５，０００	２，０００，０００	２８７，５００	１４
１，７５０，０００	１，７５５，０００	２４１，７００	１３
１，７５５，０００	１，７６０，０００	２４２，６００	１３	２，０００，０００	２，５００，０００	（イ）の金額に２１．７％を乗じて算出した金額から１４５，５００円を控除した金額		６，０００，０００	７，０００，０００	（イ）の金額に４３％を乗じて算出した金額から１，０５１，５００円を控除した金額
１，７６０，０００	１，７６５，０００	２４３，６００	１３
１，７６５，０００	１，７７０，０００	２４４，５００	１３
１，７７０，０００	１，７７５，０００	２４５，４００	１３
１，７７５，０００	１，７８０，０００	２４６，４００	１３
１，７８０，０００	１，７８５，０００	２４７，３００	１３	２，５００，０００	２，６００，０００	（イ）の金額に２２．５％を乗じて算出した金額から１６５，５００円を控除した金額		７，０００，０００	８，０００，０００	（イ）の金額に４６％を乗じて算出した金額から１，２６１，５００円を控除した金額
１，７８５，０００	１，７９０，０００	２４８，２００	１３
１，７９０，０００	１，７９５，０００	２４９，２００	１３
１，７９５，０００	１，８００，０００	２５０，１００	１３
１，８００，０００	１，８０５，０００	２５１，１００	１３
１，８０５，０００	１，８１０，０００	２５２，０００	１３	２，６００，０００	３，０００，０００	（イ）の金額に２４．７％を乗じて算出した金額から２２２，７００円を控除した金額		８，０００，０００	９，０００，０００	（イ）の金額に４７％を乗じて算出した金額から１，３４１，５００円を控除した金額
１，８１０，０００	１，８１５，０００	２５２，９００	１３
１，８１５，０００	１，８２０，０００	２５３，９００	１３
１，８２０，０００	１，８２５，０００	２５４，８００	１４
１，８２５，０００	１，８３０，０００	２５５，７００	１４
１，８３０，０００	１，８３５，０００	２５６，７００	１４	３，０００，０００	３，２００，０００	（イ）の金額に２５．５％を乗じて算出した金額から２４６，７００円を控除した金額		９，０００，０００	１０，０００，０００	（イ）の金額に５０％を乗じて算出した金額から１，６１１，５００円を控除した金額
１，８３５，０００	１，８４０，０００	２５７，６００	１４
１，８４０，０００	１，８４５，０００	２５８，５００	１４
１，８４５，０００	１，８５０，０００	２５９，５００	１４
１，８５０，０００	１，８５５，０００	２６０，４００	１４

（五）

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		％
１０，０００，０００	１２，０００，０００	（イ）の金額に５１．２％を乗じて算出した金額から１，７３１，５００円を控除した金額		２０，０００，０００	４０，０００，０００	（イ）の金額に６０％を乗じて算出した金額から３，１８７，５００円を控除した金額		６０，０００，０００	８０，０００，０００	（イ）の金額に７０％を乗じて算出した金額から８，１８７，５００円を控除した金額
１２，０００，０００	２０，０００，０００	（イ）の金額に５５％を乗じて算出した金額から２，１８７，５００円を控除した金額		４０，０００，０００	６０，０００，０００	（イ）の金額に６５％を乗じて算出した金額から５，１８７，５００円を控除した金額		８０，０００，０００円以上		（イ）の金額に７５％を乗じて算出した金額から１２，１８７，５００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）　附則第三条第二項（昭和四十六年分の所得税の所得控除等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 1,000 yen		0	0	50,000	51,000	5,000	10	137,000	139,000	13,700	10
1,000	2,000	100	10	51,000	52,000	5,100	10	139,000	141,000	13,900	10
2,000	3,000	200	10	52,000	53,000	5,200	10	141,000	143,000	14,100	10
3,000	4,000	300	10	53,000	54,000	5,300	10	143,000	145,000	14,300	10
4,000	5,000	400	10	54,000	55,000	5,400	10	145,000	147,000	14,500	10
5,000	6,000	500	10	55,000	56,000	5,500	10	147,000	149,000	14,700	10
6,000	7,000	600	10	56,000	57,000	5,600	10	149,000	151,000	14,900	10
7,000	8,000	700	10	57,000	58,000	5,700	10	151,000	153,000	15,100	10
8,000	9,000	800	10	58,000	59,000	5,800	10	153,000	155,000	15,300	10
9,000	10,000	900	10	59,000	60,000	5,900	10	155,000	157,000	15,500	10
10,000	11,000	1,000	10	60,000	61,000	6,000	10	157,000	159,000	15,700	10
11,000	12,000	1,100	10	61,000	62,000	6,100	10	159,000	161,000	15,900	10
12,000	13,000	1,200	10	62,000	63,000	6,200	10	161,000	163,000	16,100	10
13,000	14,000	1,300	10	63,000	65,000	6,300	10	163,000	165,000	16,300	10
14,000	15,000	1,400	10	65,000	67,000	6,500	10	165,000	167,000	16,500	10
15,000	16,000	1,500	10	67,000	69,000	6,700	10	167,000	169,000	16,700	10
16,000	17,000	1,600	10	69,000	71,000	6,900	10	169,000	171,000	16,900	10
17,000	18,000	1,700	10	71,000	73,000	7,100	10	171,000	173,000	17,100	10
18,000	19,000	1,800	10	73,000	75,000	7,300	10	173,000	175,000	17,300	10
19,000	20,000	1,900	10	75,000	77,000	7,500	10	175,000	177,000	17,500	10
20,000	21,000	2,000	10	77,000	79,000	7,700	10	177,000	179,000	17,700	10
21,000	22,000	2,100	10	79,000	81,000	7,900	10	179,000	181,000	17,900	10
22,000	23,000	2,200	10	81,000	83,000	8,100	10	181,000	183,000	18,100	10
23,000	24,000	2,300	10	83,000	85,000	8,300	10	183,000	185,000	18,300	10
24,000	25,000	2,400	10	85,000	87,000	8,500	10	185,000	187,000	18,500	10
25,000	26,000	2,500	10	87,000	89,000	8,700	10	187,000	189,000	18,700	10
26,000	27,000	2,600	10	89,000	91,000	8,900	10	189,000	191,000	18,900	10
27,000	28,000	2,700	10	91,000	93,000	9,100	10	191,000	193,000	19,100	10
28,000	29,000	2,800	10	93,000	95,000	9,300	10	193,000	195,000	19,300	10
29,000	30,000	2,900	10	95,000	97,000	9,500	10	195,000	198,000	19,500	10
30,000	31,000	3,000	10	97,000	99,000	9,700	10	198,000	201,000	19,800	10
31,000	32,000	3,100	10	99,000	101,000	9,900	10	201,000	204,000	20,100	10
32,000	33,000	3,200	10	101,000	103,000	10,100	10	204,000	207,000	20,400	10
33,000	34,000	3,300	10	103,000	105,000	10,300	10	207,000	210,000	20,700	10
34,000	35,000	3,400	10	105,000	107,000	10,500	10	210,000	213,000	21,000	10
35,000	36,000	3,500	10	107,000	109,000	10,700	10	213,000	216,000	21,300	10
36,000	37,000	3,600	10	109,000	111,000	10,900	10	216,000	219,000	21,600	10
37,000	38,000	3,700	10	111,000	113,000	11,100	10	219,000	222,000	21,900	10
38,000	39,000	3,800	10	113,000	115,000	11,300	10	222,000	225,000	22,200	10
39,000	40,000	3,900	10	115,000	117,000	11,500	10	225,000	228,000	22,500	10
40,000	41,000	4,000	10	117,000	119,000	11,700	10	228,000	231,000	22,800	10
41,000	42,000	4,100	10	119,000	121,000	11,900	10	231,000	234,000	23,100	10
42,000	43,000	4,200	10	121,000	123,000	12,100	10	234,000	237,000	23,400	10
43,000	44,000	4,300	10	123,000	125,000	12,300	10	237,000	240,000	23,700	10
44,000	45,000	4,400	10	125,000	127,000	12,500	10	240,000	243,000	24,000	10
45,000	46,000	4,500	10	127,000	129,000	12,700	10	243,000	246,000	24,300	10
46,000	47,000	4,600	10	129,000	131,000	12,900	10	246,000	249,000	24,600	10
47,000	48,000	4,700	10	131,000	133,000	13,100	10	249,000	252,000	24,900	10
48,000	49,000	4,800	10	133,000	135,000	13,300	10	252,000	255,000	25,200	10
49,000	50,000	4,900	10	135,000	137,000	13,500	10	255,000	258,000	25,500	10

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

(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	97,200	11	1,105,000	1,110,000	133,200	12	1,355,000	1,360,000	172,500	12
860,000	865,000	97,900	11	1,110,000	1,115,000	133,900	12	1,360,000	1,365,000	173,400	12
865,000	870,000	98,600	11	1,115,000	1,120,000	134,600	12	1,365,000	1,370,000	174,200	12
870,000	875,000	99,300	11	1,120,000	1,125,000	135,400	12	1,370,000	1,375,000	175,000	12
875,000	880,000	100,000	11	1,125,000	1,130,000	136,100	12	1,375,000	1,380,000	175,800	12
880,000	885,000	100,700	11	1,130,000	1,135,000	136,800	12	1,380,000	1,385,000	176,700	12
885,000	890,000	101,400	11	1,135,000	1,140,000	137,500	12	1,385,000	1,390,000	177,500	12
890,000	895,000	102,100	11	1,140,000	1,145,000	138,300	12	1,390,000	1,395,000	178,300	12
895,000	900,000	102,800	11	1,145,000	1,150,000	139,000	12	1,395,000	1,400,000	179,100	12
900,000	905,000	103,500	11	1,150,000	1,155,000	139,700	12	1,400,000	1,405,000	180,000	12
905,000	910,000	104,200	11	1,155,000	1,160,000	140,400	12	1,405,000	1,410,000	180,800	12
910,000	915,000	104,900	11	1,160,000	1,165,000	141,200	12	1,410,000	1,415,000	181,600	12
915,000	920,000	105,600	11	1,165,000	1,170,000	141,900	12	1,415,000	1,420,000	182,400	12
920,000	925,000	106,400	11	1,170,000	1,175,000	142,600	12	1,420,000	1,425,000	183,300	12
925,000	930,000	107,100	11	1,175,000	1,180,000	143,300	12	1,425,000	1,430,000	184,100	12
930,000	935,000	107,800	11	1,180,000	1,185,000	144,100	12	1,430,000	1,435,000	184,900	12
935,000	940,000	108,500	11	1,185,000	1,190,000	144,800	12	1,435,000	1,440,000	185,700	12
940,000	945,000	109,300	11	1,190,000	1,195,000	145,500	12	1,440,000	1,445,000	186,600	12
945,000	950,000	110,000	11	1,195,000	1,200,000	146,200	12	1,445,000	1,450,000	187,400	12
950,000	955,000	110,700	11	1,200,000	1,205,000	147,000	12	1,450,000	1,455,000	188,200	12
955,000	960,000	111,400	11	1,205,000	1,210,000	147,800	12	1,455,000	1,460,000	189,000	12
960,000	965,000	112,200	11	1,210,000	1,215,000	148,600	12	1,460,000	1,465,000	189,900	13
965,000	970,000	112,900	11	1,215,000	1,220,000	149,400	12	1,465,000	1,470,000	190,700	13
970,000	975,000	113,600	11	1,220,000	1,225,000	150,300	12	1,470,000	1,475,000	191,500	13
975,000	980,000	114,300	11	1,225,000	1,230,000	151,100	12	1,475,000	1,480,000	192,300	13
980,000	985,000	115,100	11	1,230,000	1,235,000	151,900	12	1,480,000	1,485,000	193,200	13
985,000	990,000	115,800	11	1,235,000	1,240,000	152,700	12	1,485,000	1,490,000	194,000	13
990,000	995,000	116,500	11	1,240,000	1,245,000	153,600	12	1,490,000	1,495,000	194,800	13
995,000	1,000,000	117,200	11	1,245,000	1,250,000	154,400	12	1,495,000	1,500,000	195,600	13
1,000,000	1,005,000	118,000	11	1,250,000	1,255,000	155,200	12	1,500,000	1,505,000	196,500	13
1,005,000	1,010,000	118,700	11	1,255,000	1,260,000	156,000	12	1,505,000	1,510,000	197,300	13
1,010,000	1,015,000	119,400	11	1,260,000	1,265,000	156,900	12	1,510,000	1,515,000	198,200	13
1,015,000	1,020,000	120,100	11	1,265,000	1,270,000	157,700	12	1,515,000	1,520,000	199,000	13
1,020,000	1,025,000	120,900	11	1,270,000	1,275,000	158,500	12	1,520,000	1,525,000	199,900	13
1,025,000	1,030,000	121,600	11	1,275,000	1,280,000	159,300	12	1,525,000	1,530,000	200,800	13
1,030,000	1,035,000	122,300	11	1,280,000	1,285,000	160,200	12	1,530,000	1,535,000	201,600	13
1,035,000	1,040,000	123,000	11	1,285,000	1,290,000	161,000	12	1,535,000	1,540,000	202,500	13
1,040,000	1,045,000	123,800	11	1,290,000	1,295,000	161,800	12	1,540,000	1,545,000	203,300	13
1,045,000	1,050,000	124,500	11	1,295,000	1,300,000	162,600	12	1,545,000	1,550,000	204,200	13
1,050,000	1,055,000	125,200	11	1,300,000	1,305,000	163,500	12	1,550,000	1,555,000	205,100	13
1,055,000	1,060,000	125,900	11	1,305,000	1,310,000	164,300	12	1,555,000	1,560,000	205,900	13
1,060,000	1,065,000	126,700	11	1,310,000	1,315,000	165,100	12	1,560,000	1,565,000	206,800	13
1,065,000	1,070,000	127,400	11	1,315,000	1,320,000	165,900	12	1,565,000	1,570,000	207,600	13
1,070,000	1,075,000	128,100	11	1,320,000	1,325,000	166,800	12	1,570,000	1,575,000	208,500	13
1,075,000	1,080,000	128,800	11	1,325,000	1,330,000	167,600	12	1,575,000	1,580,000	209,400	13
1,080,000	1,085,000	129,600	12	1,330,000	1,335,000	168,400	12	1,580,000	1,585,000	210,200	13
1,085,000	1,090,000	130,300	12	1,335,000	1,340,000	169,200	12	1,585,000	1,590,000	211,100	13
1,090,000	1,095,000	131,000	12	1,340,000	1,345,000	170,100	12	1,590,000	1,595,000	211,900	13
1,095,000	1,100,000	131,700	12	1,345,000	1,350,000	170,900	12	1,595,000	1,600,000	212,800	13
1,100,000	1,105,000	132,500	12	1,350,000	1,355,000	171,700	12	1,600,000	1,605,000	213,700	13

(4)

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	%
1,605,000	1,610,000	214,600	13	1,855,000	1,860,000	261,300	14	3,200,000	3,500,000	The amount calculated by multiplying the amount in (a) by 27.7%, less 317,100 yen
1,610,000	1,615,000	215,500	13	1,860,000	1,865,000	262,300	14
1,615,000	1,620,000	216,500	13	1,865,000	1,870,000	263,200	14
1,620,000	1,625,000	217,400	13	1,870,000	1,875,000	264,100	14
1,625,000	1,630,000	218,300	13	1,875,000	1,880,000	265,100	14
1,630,000	1,635,000	219,300	13	1,880,000	1,885,000	266,000	14	3,500,000	3,800,000	The amount calculated by multiplying the amount in (a) by 28.7%, less 352,100 yen
1,635,000	1,640,000	220,200	13	1,885,000	1,890,000	266,900	14
1,640,000	1,645,000	221,100	13	1,890,000	1,895,000	267,900	14
1,645,000	1,650,000	222,100	13	1,895,000	1,900,000	268,800	14
1,650,000	1,655,000	223,000	13	1,900,000	1,905,000	269,800	14
1,655,000	1,660,000	223,900	13	1,905,000	1,910,000	270,700	14	3,800,000	4,000,000	The amount calculated by multiplying the amount in (a) by 31%, less 439,500 yen
1,660,000	1,665,000	224,900	13	1,910,000	1,915,000	271,600	14
1,665,000	1,670,000	225,800	13	1,915,000	1,920,000	272,600	14
1,670,000	1,675,000	226,700	13	1,920,000	1,925,000	273,500	14
1,675,000	1,680,000	227,700	13	1,925,000	1,930,000	274,400	14
1,680,000	1,685,000	228,600	13	1,930,000	1,935,000	275,400	14	4,000,000	4,400,000	The amount calculated by multiplying the amount in (a) by 32%, less 479,500 yen
1,685,000	1,690,000	229,500	13	1,935,000	1,940,000	276,300	14
1,690,000	1,695,000	230,500	13	1,940,000	1,945,000	277,200	14
1,695,000	1,700,000	231,400	13	1,945,000	1,950,000	278,200	14
1,700,000	1,705,000	232,400	13	1,950,000	1,955,000	279,100	14
1,705,000	1,710,000	233,300	13	1,955,000	1,960,000	280,000	14	4,400,000	5,000,000	The amount calculated by multiplying the amount in (a) by 35%, less 611,500 yen
1,710,000	1,715,000	234,200	13	1,960,000	1,965,000	281,000	14
1,715,000	1,720,000	235,200	13	1,965,000	1,970,000	281,900	14
1,720,000	1,725,000	236,100	13	1,970,000	1,975,000	282,800	14
1,725,000	1,730,000	237,000	13	1,975,000	1,980,000	283,800	14
1,730,000	1,735,000	238,000	13	1,980,000	1,985,000	284,700	14	5,000,000	6,000,000	The amount calculated by multiplying the amount in (a) by 39%, less 811,500 yen
1,735,000	1,740,000	238,900	13	1,985,000	1,990,000	285,600	14
1,740,000	1,745,000	239,800	13	1,990,000	1,995,000	286,600	14
1,745,000	1,750,000	240,800	13	1,995,000	2,000,000	287,500	14
1,750,000	1,755,000	241,700	13
1,755,000	1,760,000	242,600	13	2,000,000	2,500,000	The amount calculated by multiplying the amount in (a) by 21.7%, less 145,500 yen		6,000,000	7,000,000	The amount calculated by multiplying the amount in (a) by 43%, less 1,051,500 yen
1,760,000	1,765,000	243,600	13
1,765,000	1,770,000	244,500	13
1,770,000	1,775,000	245,400	13
1,775,000	1,780,000	246,400	13
1,780,000	1,785,000	247,300	13	2,500,000	2,600,000	The amount calculated by multiplying the amount in (a) by 22.5%, less 165,500 yen		7,000,000	8,000,000	The amount calculated by multiplying the amount in (a) by 46%, less 1,261,500 yen
1,785,000	1,790,000	248,200	13
1,790,000	1,795,000	249,200	13
1,795,000	1,800,000	250,100	13
1,800,000	1,805,000	251,100	13
1,805,000	1,810,000	252,000	13	2,600,000	3,000,000	The amount calculated by multiplying the amount in (a) by 24.7%, less 222,700 yen		8,000,000	9,000,000	The amount calculated by multiplying the amount in (a) by 47%, less 1,341,500 yen
1,810,000	1,815,000	252,900	13
1,815,000	1,820,000	253,900	13
1,820,000	1,825,000	254,800	14
1,825,000	1,830,000	255,700	14
1,830,000	1,835,000	256,700	14	3,000,000	3,200,000	The amount calculated by multiplying the amount in (a) by 25.5%, less 246,700 yen		9,000,000	10,000,000	The amount calculated by multiplying the amount in (a) by 50%, less 1,611,500 yen
1,835,000	1,840,000	257,600	14
1,840,000	1,845,000	258,500	14
1,845,000	1,850,000	259,500	14
1,850,000	1,855,000	260,400	14

(5)

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		%
10,000,000	12,000,000	The amount calculated by multiplying the amount in (a) by 51.2%, less 1,731,500 yen		20,000,000	40,000,000	The amount calculated by multiplying the amount in (a) by 60%, less 3,187,500 yen		60,000,000	80,000,000	The amount calculated by multiplying the amount in (a) by 70%, less 8,187,500 yen
12,000,000	20,000,000	The amount calculated by multiplying the amount in (a) by 55%, less 2,187,500 yen		40,000,000	60,000,000	The amount calculated by multiplying the amount in (a) by 65%, less 5,187,500 yen		80,000,000 yen or more		The amount calculated by multiplying the amount in (a) by 75%, less 12,187,500 yen

(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 for 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 (2) (Special Provisions on the Calculation of Deductions from Income and Tax Amounts for Income Tax for 1971) 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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