検索

条文、法令、用語を検索します

附則別表第三昭和47年分の所得税に係る予定納税基準額の算出率の表

Supplementary Provisions, Appended Table 3

昭和46年分の課税総所得金額等に係る所得税の額に乗ずべき率扶養親族等の数
0人1人2人3人4人5人6人7人以上
昭和46年分の課税総所得金額等
以上未満以上未満以上未満以上未満以上未満以上未満以上未満以上未満
千円千円千円千円千円千円千円千円千円千円千円千円千円千円千円千円
213千円未満213千円未満213千円未満225千円未満225千円未満225千円未満237千円未満237千円未満
85237460237510
902255502258802251,3404602,3805103,440
952137,4402137,6102137,7805507,9408808,3601,3409,0602,3809,2303,4409,390
977,44012,0007,61012,0007,78012,0007,94012,0008,36012,0009,06012,0009,23012,0009,39012,000

(注) (一) この表は、昭和46年分の課税総所得金額等が1,200万円未満である者について適用する表である。 (二) この表における用語については、次に定めるところによる。 (1) 「昭和46年分の課税総所得金額等」とは、附則第四条第一項第二号(昭和四十七年分の所得税に係る予定納税基準額の計算の特例)に規定する課税総所得金額等をいう。 (2) 「扶養親族等の数」とは、昭和46年分の所得税につき附則第三条第二項(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五十七条第三項(事業に専従する親族がある場合の必要経費の特例等)の規定の適用を受けた同項に規定する事業専従者、附則第三条第二項の規定により読み替えられた新法第八十三条(配偶者控除)の規定の適用を受けた控除対象配偶者及び附則第三条第二項の規定により読み替えられた新法第八十四条(扶養控除)の規定の適用を受けた扶養親族の数の合計をいう。 (三) 昭和46年分の課税総所得金額等が1,200万円以上である者については、この表によらず、附則第四条第一項第一号に掲げる金額から10万円を控除した金額が昭和47年分の所得税に係る予定納税基準額である。

Rate by which the amount of income tax on the taxable aggregate income and similar amount for 1971 is to be multipliedNumber of dependents and similar persons
0 persons1 person2 persons3 persons4 persons5 persons6 persons7 persons or more
Taxable aggregate income and similar amount for 1971
At leastLess thanAt leastLess thanAt leastLess thanAt leastLess thanAt leastLess thanAt leastLess thanAt leastLess thanAt leastLess than
%thousand yenthousand yenthousand yenthousand yenthousand yenthousand yenthousand yenthousand yenthousand yenthousand yenthousand yenthousand yenthousand yenthousand yenthousand yenthousand yen
0Less than 213 thousand yenLess than 213 thousand yenLess than 213 thousand yenLess than 225 thousand yenLess than 225 thousand yenLess than 225 thousand yenLess than 237 thousand yenLess than 237 thousand yen
85237460237510
902255502258802251,3404602,3805103,440
952137,4402137,6102137,7805507,9408808,3601,3409,0602,3809,2303,4409,390
977,44012,0007,61012,0007,78012,0007,94012,0008,36012,0009,06012,0009,23012,0009,39012,000

(Note) (i) This table is a table that applies to a person whose taxable aggregate income and similar amount for 1971 is less than 12,000,000 yen. (ii) The terms used in this table are as follows: (1) "Taxable aggregate income and similar amount for 1971" means the taxable aggregate income and similar amount prescribed in Article 4, paragraph (1), item (ii) (Special Provisions on the Calculation of the Tax Prepayment calculation base for Income Tax for 1972) of the Supplementary Provisions. (2) "Number of dependents and similar persons" means the total number of relatives employed only by the Resident prescribed in Article 57, paragraph (3) (Special Provisions on Necessary Expenses Where There Is a Relative Engaged Exclusively in the Business, etc.) of the new Act as its terms are deemed to be replaced pursuant to Article 3, paragraph (2) (Special Provisions on Income Deductions, etc. and the Calculation of Tax Amount for Income Tax for 1971) of the Supplementary Provisions, to whom the provisions of that paragraph were applied, of Claimable Spouses to whom the provisions of Article 83 (Spousal Deduction) of the new Act as its terms are deemed to be replaced pursuant to Article 3, paragraph (2) of the Supplementary Provisions were applied, and of dependents to whom the provisions of Article 84 (Deduction for Dependents) of the new Act as its terms are deemed to be replaced pursuant to Article 3, paragraph (2) of the Supplementary Provisions were applied, with regard to income tax for 1971. (iii) For a person whose taxable aggregate income and similar amount for 1971 is 12,000,000 yen or more, the amount arrived at by deducting 100,000 yen from the amount set forth in Article 4, paragraph (1), item (i) of the Supplementary Provisions, without regard to this table, is the Tax Prepayment calculation base for income tax for 1972.

© 2026 japanlaw.org閲覧と参照のための写しです。公的な情報源でも法的助言でもありません。法的効力を持つのは、政府が公布した日本語の条文です。出典利用規約プライバシー