所得税法附則別表第一（昭和４９年分の所得税の簡易税額表）

附則別表第一昭和４９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	４１，４００	１０	６１４，０００	６１８，０００	６２，６００	１０
２６１，０００	２６４，０００	２６，１００	１０	４１８，０００	４２２，０００	４１，８００	１０	６１８，０００	６２２，０００	６３，１００	１０
２６４，０００	２６７，０００	２６，４００	１０	４２２，０００	４２６，０００	４２，３００	１０	６２２，０００	６２６，０００	６３，６００	１０
２６７，０００	２７０，０００	２６，７００	１０	４２６，０００	４３０，０００	４２，７００	１０	６２６，０００	６３０，０００	６４，１００	１０
２７０，０００	２７３，０００	２７，０００	１０	４３０，０００	４３４，０００	４３，１００	１０	６３０，０００	６３４，０００	６４，６００	１０
２７３，０００	２７６，０００	２７，３００	１０	４３４，０００	４３８，０００	４３，５００	１０	６３４，０００	６３８，０００	６５，０００	１０
２７６，０００	２７９，０００	２７，６００	１０	４３８，０００	４４２，０００	４３，９００	１０	６３８，０００	６４２，０００	６５，５００	１０
２７９，０００	２８２，０００	２７，９００	１０	４４２，０００	４４６，０００	４４，４００	１０	６４２，０００	６４６，０００	６６，０００	１０
２８２，０００	２８５，０００	２８，２００	１０	４４６，０００	４５０，０００	４４，８００	１０	６４６，０００	６５０，０００	６６，５００	１０
２８５，０００	２８８，０００	２８，５００	１０	４５０，０００	４５４，０００	４５，２００	１０	６５０，０００	６５５，０００	６７，０００	１０
２８８，０００	２９１，０００	２８，８００	１０	４５４，０００	４５８，０００	４５，６００	１０	６５５，０００	６６０，０００	６７，６００	１０
２９１，０００	２９４，０００	２９，１００	１０	４５８，０００	４６２，０００	４６，０００	１０	６６０，０００	６６５，０００	６８，２００	１０
２９４，０００	２９７，０００	２９，４００	１０	４６２，０００	４６６，０００	４６，５００	１０	６６５，０００	６７０，０００	６８，８００	１０
２９７，０００	３００，０００	２９，７００	１０	４６６，０００	４７０，０００	４６，９００	１０	６７０，０００	６７５，０００	６９，４００	１０
３００，０００	３０３，０００	３０，０００	１０	４７０，０００	４７４，０００	４７，３００	１０	６７５，０００	６８０，０００	７０，０００	１０
３０３，０００	３０６，０００	３０，３００	１０	４７４，０００	４７８，０００	４７，７００	１０	６８０，０００	６８５，０００	７０，６００	１０
３０６，０００	３０９，０００	３０，６００	１０	４７８，０００	４８２，０００	４８，１００	１０	６８５，０００	６９０，０００	７１，２００	１０
３０９，０００	３１２，０００	３０，９００	１０	４８２，０００	４８６，０００	４８，６００	１０	６９０，０００	６９５，０００	７１，８００	１０
３１２，０００	３１５，０００	３１，２００	１０	４８６，０００	４９０，０００	４９，０００	１０	６９５，０００	７００，０００	７２，４００	１０
３１５，０００	３１８，０００	３１，５００	１０	４９０，０００	４９４，０００	４９，４００	１０	７００，０００	７０５，０００	７３，０００	１０
３１８，０００	３２１，０００	３１，８００	１０	４９４，０００	４９８，０００	４９，８００	１０	７０５，０００	７１０，０００	７３，６００	１０
３２１，０００	３２４，０００	３２，１００	１０	４９８，０００	５０２，０００	５０，２００	１０	７１０，０００	７１５，０００	７４，２００	１０
３２４，０００	３２７，０００	３２，４００	１０	５０２，０００	５０６，０００	５０，７００	１０	７１５，０００	７２０，０００	７４，８００	１０
３２７，０００	３３０，０００	３２，７００	１０	５０６，０００	５１０，０００	５１，１００	１０	７２０，０００	７２５，０００	７５，４００	１０
３３０，０００	３３３，０００	３３，０００	１０	５１０，０００	５１４，０００	５１，５００	１０	７２５，０００	７３０，０００	７６，０００	１０
３３３，０００	３３６，０００	３３，３００	１０	５１４，０００	５１８，０００	５１，９００	１０	７３０，０００	７３５，０００	７６，６００	１０
３３６，０００	３３９，０００	３３，６００	１０	５１８，０００	５２２，０００	５２，３００	１０	７３５，０００	７４０，０００	７７，２００	１０
３３９，０００	３４２，０００	３３，９００	１０	５２２，０００	５２６，０００	５２，８００	１０	７４０，０００	７４５，０００	７７，８００	１０
３４２，０００	３４５，０００	３４，２００	１０	５２６，０００	５３０，０００	５３，２００	１０	７４５，０００	７５０，０００	７８，４００	１０
３４５，０００	３４８，０００	３４，５００	１０	５３０，０００	５３４，０００	５３，６００	１０	７５０，０００	７５５，０００	７９，０００	１０
３４８，０００	３５１，０００	３４，８００	１０	５３４，０００	５３８，０００	５４，０００	１０	７５５，０００	７６０，０００	７９，６００	１０
３５１，０００	３５４，０００	３５，１００	１０	５３８，０００	５４２，０００	５４，４００	１０	７６０，０００	７６５，０００	８０，２００	１０
３５４，０００	３５７，０００	３５，４００	１０	５４２，０００	５４６，０００	５４，９００	１０	７６５，０００	７７０，０００	８０，８００	１０
３５７，０００	３６０，０００	３５，７００	１０	５４６，０００	５５０，０００	５５，３００	１０	７７０，０００	７７５，０００	８１，４００	１０
３６０，０００	３６３，０００	３６，０００	１０	５５０，０００	５５４，０００	５５，７００	１０	７７５，０００	７８０，０００	８２，０００	１０
３６３，０００	３６６，０００	３６，３００	１０	５５４，０００	５５８，０００	５６，１００	１０	７８０，０００	７８５，０００	８２，６００	１０
３６６，０００	３６９，０００	３６，６００	１０	５５８，０００	５６２，０００	５６，５００	１０	７８５，０００	７９０，０００	８３，２００	１０
３６９，０００	３７２，０００	３６，９００	１０	５６２，０００	５６６，０００	５７，０００	１０	７９０，０００	７９５，０００	８３，８００	１０
３７２，０００	３７５，０００	３７，２００	１０	５６６，０００	５７０，０００	５７，４００	１０	７９５，０００	８００，０００	８４，４００	１０
３７５，０００	３７８，０００	３７，５００	１０	５７０，０００	５７４，０００	５７，８００	１０	８００，０００	８０５，０００	８５，０００	１０
３７８，０００	３８１，０００	３７，８００	１０	５７４，０００	５７８，０００	５８，２００	１０	８０５，０００	８１０，０００	８５，６００	１０
３８１，０００	３８４，０００	３８，１００	１０	５７８，０００	５８２，０００	５８，６００	１０	８１０，０００	８１５，０００	８６，２００	１０
３８４，０００	３８７，０００	３８，４００	１０	５８２，０００	５８６，０００	５９，１００	１０	８１５，０００	８２０，０００	８６，８００	１０
３８７，０００	３９０，０００	３８，７００	１０	５８６，０００	５９０，０００	５９，５００	１０	８２０，０００	８２５，０００	８７，５００	１０
３９０，０００	３９４，０００	３９，０００	１０	５９０，０００	５９４，０００	５９，９００	１０	８２５，０００	８３０，０００	８８，１００	１０
３９４，０００	３９８，０００	３９，４００	１０	５９４，０００	５９８，０００	６０，３００	１０	８３０，０００	８３５，０００	８８，７００	１０
３９８，０００	４０２，０００	３９，８００	１０	５９８，０００	６０２，０００	６０，７００	１０	８３５，０００	８４０，０００	８９，３００	１０
４０２，０００	４０６，０００	４０，２００	１０	６０２，０００	６０６，０００	６１，２００	１０	８４０，０００	８４５，０００	９０，０００	１０
４０６，０００	４１０，０００	４０，６００	１０	６０６，０００	６１０，０００	６１，７００	１０	８４５，０００	８５０，０００	９０，６００	１０
４１０，０００	４１４，０００	４１，０００	１０	６１０，０００	６１４，０００	６２，２００	１０	８５０，０００	８５５，０００	９１，２００	１０

（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	９１，８００	１０	１，１０５，０００	１，１１０，０００	１２３，１００	１１	１，３５５，０００	１，３６０，０００	１５７，４００	１１
８６０，０００	８６５，０００	９２，５００	１０	１，１１０，０００	１，１１５，０００	１２３，７００	１１	１，３６０，０００	１，３６５，０００	１５８，２００	１１
８６５，０００	８７０，０００	９３，１００	１０	１，１１５，０００	１，１２０，０００	１２４，３００	１１	１，３６５，０００	１，３７０，０００	１５８，９００	１１
８７０，０００	８７５，０００	９３，７００	１０	１，１２０，０００	１，１２５，０００	１２５，０００	１１	１，３７０，０００	１，３７５，０００	１５９，６００	１１
８７５，０００	８８０，０００	９４，３００	１０	１，１２５，０００	１，１３０，０００	１２５，６００	１１	１，３７５，０００	１，３８０，０００	１６０，３００	１１
８８０，０００	８８５，０００	９５，０００	１０	１，１３０，０００	１，１３５，０００	１２６，２００	１１	１，３８０，０００	１，３８５，０００	１６１，１００	１１
８８５，０００	８９０，０００	９５，６００	１０	１，１３５，０００	１，１４０，０００	１２６，８００	１１	１，３８５，０００	１，３９０，０００	１６１，８００	１１
８９０，０００	８９５，０００	９６，２００	１０	１，１４０，０００	１，１４５，０００	１２７，５００	１１	１，３９０，０００	１，３９５，０００	１６２，５００	１１
８９５，０００	９００，０００	９６，８００	１０	１，１４５，０００	１，１５０，０００	１２８，１００	１１	１，３９５，０００	１，４００，０００	１６３，２００	１１
９００，０００	９０５，０００	９７，５００	１０	１，１５０，０００	１，１５５，０００	１２８，７００	１１	１，４００，０００	１，４０５，０００	１６４，０００	１１
９０５，０００	９１０，０００	９８，１００	１０	１，１５５，０００	１，１６０，０００	１２９，３００	１１	１，４０５，０００	１，４１０，０００	１６４，７００	１１
９１０，０００	９１５，０００	９８，７００	１０	１，１６０，０００	１，１６５，０００	１３０，０００	１１	１，４１０，０００	１，４１５，０００	１６５，４００	１１
９１５，０００	９２０，０００	９９，３００	１０	１，１６５，０００	１，１７０，０００	１３０，６００	１１	１，４１５，０００	１，４２０，０００	１６６，１００	１１
９２０，０００	９２５，０００	１００，０００	１０	１，１７０，０００	１，１７５，０００	１３１，２００	１１	１，４２０，０００	１，４２５，０００	１６６，９００	１１
９２５，０００	９３０，０００	１００，６００	１０	１，１７５，０００	１，１８０，０００	１３１，８００	１１	１，４２５，０００	１，４３０，０００	１６７，６００	１１
９３０，０００	９３５，０００	１０１，２００	１０	１，１８０，０００	１，１８５，０００	１３２，５００	１１	１，４３０，０００	１，４３５，０００	１６８，３００	１１
９３５，０００	９４０，０００	１０１，８００	１０	１，１８５，０００	１，１９０，０００	１３３，１００	１１	１，４３５，０００	１，４４０，０００	１６９，０００	１１
９４０，０００	９４５，０００	１０２，５００	１０	１，１９０，０００	１，１９５，０００	１３３，７００	１１	１，４４０，０００	１，４４５，０００	１６９，８００	１１
９４５，０００	９５０，０００	１０３，１００	１０	１，１９５，０００	１，２００，０００	１３４，３００	１１	１，４４５，０００	１，４５０，０００	１７０，５００	１１
９５０，０００	９５５，０００	１０３，７００	１０	１，２００，０００	１，２０５，０００	１３５，０００	１１	１，４５０，０００	１，４５５，０００	１７１，２００	１１
９５５，０００	９６０，０００	１０４，３００	１０	１，２０５，０００	１，２１０，０００	１３５，７００	１１	１，４５５，０００	１，４６０，０００	１７１，９００	１１
９６０，０００	９６５，０００	１０５，０００	１０	１，２１０，０００	１，２１５，０００	１３６，４００	１１	１，４６０，０００	１，４６５，０００	１７２，７００	１１
９６５，０００	９７０，０００	１０５，６００	１０	１，２１５，０００	１，２２０，０００	１３７，１００	１１	１，４６５，０００	１，４７０，０００	１７３，４００	１１
９７０，０００	９７５，０００	１０６，２００	１０	１，２２０，０００	１，２２５，０００	１３７，９００	１１	１，４７０，０００	１，４７５，０００	１７４，１００	１１
９７５，０００	９８０，０００	１０６，８００	１０	１，２２５，０００	１，２３０，０００	１３８，６００	１１	１，４７５，０００	１，４８０，０００	１７４，８００	１１
９８０，０００	９８５，０００	１０７，５００	１０	１，２３０，０００	１，２３５，０００	１３９，３００	１１	１，４８０，０００	１，４８５，０００	１７５，６００	１１
９８５，０００	９９０，０００	１０８，１００	１０	１，２３５，０００	１，２４０，０００	１４０，０００	１１	１，４８５，０００	１，４９０，０００	１７６，３００	１１
９９０，０００	９９５，０００	１０８，７００	１０	１，２４０，０００	１，２４５，０００	１４０，８００	１１	１，４９０，０００	１，４９５，０００	１７７，０００	１１
９９５，０００	１，０００，０００	１０９，３００	１０	１，２４５，０００	１，２５０，０００	１４１，５００	１１	１，４９５，０００	１，５００，０００	１７７，７００	１１
１，０００，０００	１，００５，０００	１１０，０００	１１	１，２５０，０００	１，２５５，０００	１４２，２００	１１	１，５００，０００	１，５０５，０００	１７８，５００	１１
１，００５，０００	１，０１０，０００	１１０，６００	１１	１，２５５，０００	１，２６０，０００	１４２，９００	１１	１，５０５，０００	１，５１０，０００	１７９，２００	１１
１，０１０，０００	１，０１５，０００	１１１，２００	１１	１，２６０，０００	１，２６５，０００	１４３，７００	１１	１，５１０，０００	１，５１５，０００	１７９，９００	１１
１，０１５，０００	１，０２０，０００	１１１，８００	１１	１，２６５，０００	１，２７０，０００	１４４，４００	１１	１，５１５，０００	１，５２０，０００	１８０，６００	１１
１，０２０，０００	１，０２５，０００	１１２，５００	１１	１，２７０，０００	１，２７５，０００	１４５，１００	１１	１，５２０，０００	１，５２５，０００	１８１，４００	１１
１，０２５，０００	１，０３０，０００	１１３，１００	１１	１，２７５，０００	１，２８０，０００	１４５，８００	１１	１，５２５，０００	１，５３０，０００	１８２，１００	１１
１，０３０，０００	１，０３５，０００	１１３，７００	１１	１，２８０，０００	１，２８５，０００	１４６，６００	１１	１，５３０，０００	１，５３５，０００	１８２，８００	１１
１，０３５，０００	１，０４０，０００	１１４，３００	１１	１，２８５，０００	１，２９０，０００	１４７，３００	１１	１，５３５，０００	１，５４０，０００	１８３，５００	１１
１，０４０，０００	１，０４５，０００	１１５，０００	１１	１，２９０，０００	１，２９５，０００	１４８，０００	１１	１，５４０，０００	１，５４５，０００	１８４，３００	１１
１，０４５，０００	１，０５０，０００	１１５，６００	１１	１，２９５，０００	１，３００，０００	１４８，７００	１１	１，５４５，０００	１，５５０，０００	１８５，０００	１１
１，０５０，０００	１，０５５，０００	１１６，２００	１１	１，３００，０００	１，３０５，０００	１４９，５００	１１	１，５５０，０００	１，５５５，０００	１８５，７００	１１
１，０５５，０００	１，０６０，０００	１１６，８００	１１	１，３０５，０００	１，３１０，０００	１５０，２００	１１	１，５５５，０００	１，５６０，０００	１８６，４００	１１
１，０６０，０００	１，０６５，０００	１１７，５００	１１	１，３１０，０００	１，３１５，０００	１５０，９００	１１	１，５６０，０００	１，５６５，０００	１８７，２００	１２
１，０６５，０００	１，０７０，０００	１１８，１００	１１	１，３１５，０００	１，３２０，０００	１５１，６００	１１	１，５６５，０００	１，５７０，０００	１８７，９００	１２
１，０７０，０００	１，０７５，０００	１１８，７００	１１	１，３２０，０００	１，３２５，０００	１５２，４００	１１	１，５７０，０００	１，５７５，０００	１８８，６００	１２
１，０７５，０００	１，０８０，０００	１１９，３００	１１	１，３２５，０００	１，３３０，０００	１５３，１００	１１	１，５７５，０００	１，５８０，０００	１８９，３００	１２
１，０８０，０００	１，０８５，０００	１２０，０００	１１	１，３３０，０００	１，３３５，０００	１５３，８００	１１	１，５８０，０００	１，５８５，０００	１９０，１００	１２
１，０８５，０００	１，０９０，０００	１２０，６００	１１	１，３３５，０００	１，３４０，０００	１５４，５００	１１	１，５８５，０００	１，５９０，０００	１９０，８００	１２
１，０９０，０００	１，０９５，０００	１２１，２００	１１	１，３４０，０００	１，３４５，０００	１５５，３００	１１	１，５９０，０００	１，５９５，０００	１９１，５００	１２
１，０９５，０００	１，１００，０００	１２１，８００	１１	１，３４５，０００	１，３５０，０００	１５６，０００	１１	１，５９５，０００	１，６００，０００	１９２，２００	１２
１，１００，０００	１，１０５，０００	１２２，５００	１１	１，３５０，０００	１，３５５，０００	１５６，７００	１１	１，６００，０００	１，６０５，０００	１９３，０００	１２

（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	１９３，７００	１２	１，８５５，０００	１，８６０，０００	２３２，０００	１２	３，２００，０００	３，８００，０００	（イ）の金額に２２．５％を乗じて算出した金額から２３６，４００円を控除した金額
１，６１０，０００	１，６１５，０００	１９４，５００	１２	１，８６０，０００	１，８６５，０００	２３２，９００	１２
１，６１５，０００	１，６２０，０００	１９５，２００	１２	１，８６５，０００	１，８７０，０００	２３３，７００	１２
１，６２０，０００	１，６２５，０００	１９６，０００	１２	１，８７０，０００	１，８７５，０００	２３４，５００	１２
１，６２５，０００	１，６３０，０００	１９６，７００	１２	１，８７５，０００	１，８８０，０００	２３５，３００	１２
１，６３０，０００	１，６３５，０００	１９７，５００	１２	１，８８０，０００	１，８８５，０００	２３６，２００	１２	３，８００，０００	４，０００，０００	（イ）の金額に２３．２％を乗じて算出した金額から２６３，０００円を控除した金額
１，６３５，０００	１，６４０，０００	１９８，２００	１２	１，８８５，０００	１，８９０，０００	２３７，０００	１２
１，６４０，０００	１，６４５，０００	１９９，０００	１２	１，８９０，０００	１，８９５，０００	２３７，８００	１２
１，６４５，０００	１，６５０，０００	１９９，７００	１２	１，８９５，０００	１，９００，０００	２３８，６００	１２
１，６５０，０００	１，６５５，０００	２００，５００	１２	１，９００，０００	１，９０５，０００	２３９，５００	１２
１，６５５，０００	１，６６０，０００	２０１，２００	１２	１，９０５，０００	１，９１０，０００	２４０，３００	１２	４，０００，０００	４，４００，０００	（イ）の金額に２５．５％を乗じて算出した金額から３５５，０００円を控除した金額
１，６６０，０００	１，６６５，０００	２０２，０００	１２	１，９１０，０００	１，９１５，０００	２４１，１００	１２
１，６６５，０００	１，６７０，０００	２０２，７００	１２	１，９１５，０００	１，９２０，０００	２４１，９００	１２
１，６７０，０００	１，６７５，０００	２０３，５００	１２	１，９２０，０００	１，９２５，０００	２４２，８００	１２
１，６７５，０００	１，６８０，０００	２０４，２００	１２	１，９２５，０００	１，９３０，０００	２４３，６００	１２
１，６８０，０００	１，６８５，０００	２０５，０００	１２	１，９３０，０００	１，９３５，０００	２４４，４００	１２	４，４００，０００	５，０００，０００	（イ）の金額に２６．５％を乗じて算出した金額から３９９，０００円を控除した金額
１，６８５，０００	１，６９０，０００	２０５，７００	１２	１，９３５，０００	１，９４０，０００	２４５，２００	１２
１，６９０，０００	１，６９５，０００	２０６，５００	１２	１，９４０，０００	１，９４５，０００	２４６，１００	１２
１，６９５，０００	１，７００，０００	２０７，２００	１２	１，９４５，０００	１，９５０，０００	２４６，９００	１２
１，７００，０００	１，７０５，０００	２０８，０００	１２	１，９５０，０００	１，９５５，０００	２４７，７００	１２
１，７０５，０００	１，７１０，０００	２０８，７００	１２	１，９５５，０００	１，９６０，０００	２４８，５００	１２	５，０００，０００	６，０００，０００	（イ）の金額に２９．７％を乗じて算出した金額から５５９，０００円を控除した金額
１，７１０，０００	１，７１５，０００	２０９，５００	１２	１，９６０，０００	１，９６５，０００	２４９，４００	１２
１，７１５，０００	１，７２０，０００	２１０，２００	１２	１，９６５，０００	１，９７０，０００	２５０，２００	１２
１，７２０，０００	１，７２５，０００	２１１，０００	１２	１，９７０，０００	１，９７５，０００	２５１，０００	１２
１，７２５，０００	１，７３０，０００	２１１，７００	１２	１，９７５，０００	１，９８０，０００	２５１，８００	１２
１，７３０，０００	１，７３５，０００	２１２，５００	１２	１，９８０，０００	１，９８５，０００	２５２，７００	１２	６，０００，０００	７，０００，０００	（イ）の金額に３３％を乗じて算出した金額から７５７，０００円を控除した金額
１，７３５，０００	１，７４０，０００	２１３，２００	１２	１，９８５，０００	１，９９０，０００	２５３，５００	１２
１，７４０，０００	１，７４５，０００	２１４，０００	１２	１，９９０，０００	１，９９５，０００	２５４，３００	１２
１，７４５，０００	１，７５０，０００	２１４，７００	１２	１，９９５，０００	２，０００，０００	２５５，１００	１２
１，７５０，０００	１，７５５，０００	２１５，５００	１２
１，７５５，０００	１，７６０，０００	２１６，２００	１２	２，０００，０００	２，４００，０００	（イ）の金額に１７．２％を乗じて算出した金額から８８，０００円を控除した金額		７，０００，０００	８，０００，０００	（イ）の金額に３７％を乗じて算出した金額から１，０３７，０００円を控除した金額
１，７６０，０００	１，７６５，０００	２１７，０００	１２
１，７６５，０００	１，７７０，０００	２１７，７００	１２
１，７７０，０００	１，７７５，０００	２１８，５００	１２
１，７７５，０００	１，７８０，０００	２１９，２００	１２
１，７８０，０００	１，７８５，０００	２２０，０００	１２	２，４００，０００	２，６００，０００	（イ）の金額に１８．７％を乗じて算出した金額から１２４，０００円を控除した金額		８，０００，０００	９，０００，０００	（イ）の金額に４０％を乗じて算出した金額から１，２７７，０００円を控除した金額
１，７８５，０００	１，７９０，０００	２２０，７００	１２
１，７９０，０００	１，７９５，０００	２２１，５００	１２
１，７９５，０００	１，８００，０００	２２２，２００	１２
１，８００，０００	１，８０５，０００	２２３，０００	１２
１，８０５，０００	１，８１０，０００	２２３，８００	１２	２，６００，０００	３，０００，０００	（イ）の金額に１９．５％を乗じて算出した金額から１４４，８００円を控除した金額		９，０００，０００	１０，０００，０００	（イ）の金額に４１％を乗じて算出した金額から１，３６７，０００円を控除した金額
１，８１０，０００	１，８１５，０００	２２４，６００	１２
１，８１５，０００	１，８２０，０００	２２５，４００	１２
１，８２０，０００	１，８２５，０００	２２６，３００	１２
１，８２５，０００	１，８３０，０００	２２７，１００	１２
１，８３０，０００	１，８３５，０００	２２７，９００	１２	３，０００，０００	３，２００，０００	（イ）の金額に２１．７％を乗じて算出した金額から２１０，８００円を控除した金額		１０，０００，０００	１２，０００，０００	（イ）の金額に４４％を乗じて算出した金額から１，６６７，０００円を控除した金額
１，８３５，０００	１，８４０，０００	２２８，７００	１２
１，８４０，０００	１，８４５，０００	２２９，６００	１２
１，８４５，０００	１，８５０，０００	２３０，４００	１２
１，８５０，０００	１，８５５，０００	２３１，２００	１２

（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
１２，０００，０００	１５，０００，０００	（イ）の金額に４８．２％を乗じて算出した金額から２，１７１，０００円を控除した金額		３０，０００，０００	４０，０００，０００	（イ）の金額に６０％を乗じて算出した金額から４，７６１，０００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１３，７６１，０００円を控除した金額
１５，０００，０００	２０，０００，０００	（イ）の金額に５１．２％を乗じて算出した金額から２，６２１，０００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６，７６１，０００円を控除した金額
２０，０００，０００	３０，０００，０００	（イ）の金額に５６．２％を乗じて算出した金額から３，６２１，０００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９，７６１，０００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（昭和四十九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)		Amount of tax (b)	Ratio of (b) to (a)	Taxable gross income, adjusted income or taxable retirement income (a)		Amount of tax (b)	Ratio of (b) to (a)	Taxable gross income, adjusted income or taxable retirement income (a)		Amount of tax (b)	Ratio of (b) to (a)
At least	Less than	Amount of tax (b)	Ratio of (b) to (a)	At least	Less than	Amount of tax (b)	Ratio of (b) to (a)	At least	Less than	Amount of tax (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)		Amount of tax (b)	Ratio of (b) to (a)	Taxable gross income, adjusted income or taxable retirement income (a)		Amount of tax (b)	Ratio of (b) to (a)	Taxable gross income, adjusted income or taxable retirement income (a)		Amount of tax (b)	Ratio of (b) to (a)
At least	Less than	Amount of tax (b)	Ratio of (b) to (a)	At least	Less than	Amount of tax (b)	Ratio of (b) to (a)	At least	Less than	Amount of tax (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	41,400	10	614,000	618,000	62,600	10
261,000	264,000	26,100	10	418,000	422,000	41,800	10	618,000	622,000	63,100	10
264,000	267,000	26,400	10	422,000	426,000	42,300	10	622,000	626,000	63,600	10
267,000	270,000	26,700	10	426,000	430,000	42,700	10	626,000	630,000	64,100	10
270,000	273,000	27,000	10	430,000	434,000	43,100	10	630,000	634,000	64,600	10
273,000	276,000	27,300	10	434,000	438,000	43,500	10	634,000	638,000	65,000	10
276,000	279,000	27,600	10	438,000	442,000	43,900	10	638,000	642,000	65,500	10
279,000	282,000	27,900	10	442,000	446,000	44,400	10	642,000	646,000	66,000	10
282,000	285,000	28,200	10	446,000	450,000	44,800	10	646,000	650,000	66,500	10
285,000	288,000	28,500	10	450,000	454,000	45,200	10	650,000	655,000	67,000	10
288,000	291,000	28,800	10	454,000	458,000	45,600	10	655,000	660,000	67,600	10
291,000	294,000	29,100	10	458,000	462,000	46,000	10	660,000	665,000	68,200	10
294,000	297,000	29,400	10	462,000	466,000	46,500	10	665,000	670,000	68,800	10
297,000	300,000	29,700	10	466,000	470,000	46,900	10	670,000	675,000	69,400	10
300,000	303,000	30,000	10	470,000	474,000	47,300	10	675,000	680,000	70,000	10
303,000	306,000	30,300	10	474,000	478,000	47,700	10	680,000	685,000	70,600	10
306,000	309,000	30,600	10	478,000	482,000	48,100	10	685,000	690,000	71,200	10
309,000	312,000	30,900	10	482,000	486,000	48,600	10	690,000	695,000	71,800	10
312,000	315,000	31,200	10	486,000	490,000	49,000	10	695,000	700,000	72,400	10
315,000	318,000	31,500	10	490,000	494,000	49,400	10	700,000	705,000	73,000	10
318,000	321,000	31,800	10	494,000	498,000	49,800	10	705,000	710,000	73,600	10
321,000	324,000	32,100	10	498,000	502,000	50,200	10	710,000	715,000	74,200	10
324,000	327,000	32,400	10	502,000	506,000	50,700	10	715,000	720,000	74,800	10
327,000	330,000	32,700	10	506,000	510,000	51,100	10	720,000	725,000	75,400	10
330,000	333,000	33,000	10	510,000	514,000	51,500	10	725,000	730,000	76,000	10
333,000	336,000	33,300	10	514,000	518,000	51,900	10	730,000	735,000	76,600	10
336,000	339,000	33,600	10	518,000	522,000	52,300	10	735,000	740,000	77,200	10
339,000	342,000	33,900	10	522,000	526,000	52,800	10	740,000	745,000	77,800	10
342,000	345,000	34,200	10	526,000	530,000	53,200	10	745,000	750,000	78,400	10
345,000	348,000	34,500	10	530,000	534,000	53,600	10	750,000	755,000	79,000	10
348,000	351,000	34,800	10	534,000	538,000	54,000	10	755,000	760,000	79,600	10
351,000	354,000	35,100	10	538,000	542,000	54,400	10	760,000	765,000	80,200	10
354,000	357,000	35,400	10	542,000	546,000	54,900	10	765,000	770,000	80,800	10
357,000	360,000	35,700	10	546,000	550,000	55,300	10	770,000	775,000	81,400	10
360,000	363,000	36,000	10	550,000	554,000	55,700	10	775,000	780,000	82,000	10
363,000	366,000	36,300	10	554,000	558,000	56,100	10	780,000	785,000	82,600	10
366,000	369,000	36,600	10	558,000	562,000	56,500	10	785,000	790,000	83,200	10
369,000	372,000	36,900	10	562,000	566,000	57,000	10	790,000	795,000	83,800	10
372,000	375,000	37,200	10	566,000	570,000	57,400	10	795,000	800,000	84,400	10
375,000	378,000	37,500	10	570,000	574,000	57,800	10	800,000	805,000	85,000	10
378,000	381,000	37,800	10	574,000	578,000	58,200	10	805,000	810,000	85,600	10
381,000	384,000	38,100	10	578,000	582,000	58,600	10	810,000	815,000	86,200	10
384,000	387,000	38,400	10	582,000	586,000	59,100	10	815,000	820,000	86,800	10
387,000	390,000	38,700	10	586,000	590,000	59,500	10	820,000	825,000	87,500	10
390,000	394,000	39,000	10	590,000	594,000	59,900	10	825,000	830,000	88,100	10
394,000	398,000	39,400	10	594,000	598,000	60,300	10	830,000	835,000	88,700	10
398,000	402,000	39,800	10	598,000	602,000	60,700	10	835,000	840,000	89,300	10
402,000	406,000	40,200	10	602,000	606,000	61,200	10	840,000	845,000	90,000	10
406,000	410,000	40,600	10	606,000	610,000	61,700	10	845,000	850,000	90,600	10
410,000	414,000	41,000	10	610,000	614,000	62,200	10	850,000	855,000	91,200	10

(3)

Taxable gross income, adjusted income or taxable retirement income (a)		Amount of tax (b)	Ratio of (b) to (a)	Taxable gross income, adjusted income or taxable retirement income (a)		Amount of tax (b)	Ratio of (b) to (a)	Taxable gross income, adjusted income or taxable retirement income (a)		Amount of tax (b)	Ratio of (b) to (a)
At least	Less than	Amount of tax (b)	Ratio of (b) to (a)	At least	Less than	Amount of tax (b)	Ratio of (b) to (a)	At least	Less than	Amount of tax (b)	Ratio of (b) to (a)
yen	yen	yen	%	yen	yen	yen	%	yen	yen	yen	%
855,000	860,000	91,800	10	1,105,000	1,110,000	123,100	11	1,355,000	1,360,000	157,400	11
860,000	865,000	92,500	10	1,110,000	1,115,000	123,700	11	1,360,000	1,365,000	158,200	11
865,000	870,000	93,100	10	1,115,000	1,120,000	124,300	11	1,365,000	1,370,000	158,900	11
870,000	875,000	93,700	10	1,120,000	1,125,000	125,000	11	1,370,000	1,375,000	159,600	11
875,000	880,000	94,300	10	1,125,000	1,130,000	125,600	11	1,375,000	1,380,000	160,300	11
880,000	885,000	95,000	10	1,130,000	1,135,000	126,200	11	1,380,000	1,385,000	161,100	11
885,000	890,000	95,600	10	1,135,000	1,140,000	126,800	11	1,385,000	1,390,000	161,800	11
890,000	895,000	96,200	10	1,140,000	1,145,000	127,500	11	1,390,000	1,395,000	162,500	11
895,000	900,000	96,800	10	1,145,000	1,150,000	128,100	11	1,395,000	1,400,000	163,200	11
900,000	905,000	97,500	10	1,150,000	1,155,000	128,700	11	1,400,000	1,405,000	164,000	11
905,000	910,000	98,100	10	1,155,000	1,160,000	129,300	11	1,405,000	1,410,000	164,700	11
910,000	915,000	98,700	10	1,160,000	1,165,000	130,000	11	1,410,000	1,415,000	165,400	11
915,000	920,000	99,300	10	1,165,000	1,170,000	130,600	11	1,415,000	1,420,000	166,100	11
920,000	925,000	100,000	10	1,170,000	1,175,000	131,200	11	1,420,000	1,425,000	166,900	11
925,000	930,000	100,600	10	1,175,000	1,180,000	131,800	11	1,425,000	1,430,000	167,600	11
930,000	935,000	101,200	10	1,180,000	1,185,000	132,500	11	1,430,000	1,435,000	168,300	11
935,000	940,000	101,800	10	1,185,000	1,190,000	133,100	11	1,435,000	1,440,000	169,000	11
940,000	945,000	102,500	10	1,190,000	1,195,000	133,700	11	1,440,000	1,445,000	169,800	11
945,000	950,000	103,100	10	1,195,000	1,200,000	134,300	11	1,445,000	1,450,000	170,500	11
950,000	955,000	103,700	10	1,200,000	1,205,000	135,000	11	1,450,000	1,455,000	171,200	11
955,000	960,000	104,300	10	1,205,000	1,210,000	135,700	11	1,455,000	1,460,000	171,900	11
960,000	965,000	105,000	10	1,210,000	1,215,000	136,400	11	1,460,000	1,465,000	172,700	11
965,000	970,000	105,600	10	1,215,000	1,220,000	137,100	11	1,465,000	1,470,000	173,400	11
970,000	975,000	106,200	10	1,220,000	1,225,000	137,900	11	1,470,000	1,475,000	174,100	11
975,000	980,000	106,800	10	1,225,000	1,230,000	138,600	11	1,475,000	1,480,000	174,800	11
980,000	985,000	107,500	10	1,230,000	1,235,000	139,300	11	1,480,000	1,485,000	175,600	11
985,000	990,000	108,100	10	1,235,000	1,240,000	140,000	11	1,485,000	1,490,000	176,300	11
990,000	995,000	108,700	10	1,240,000	1,245,000	140,800	11	1,490,000	1,495,000	177,000	11
995,000	1,000,000	109,300	10	1,245,000	1,250,000	141,500	11	1,495,000	1,500,000	177,700	11
1,000,000	1,005,000	110,000	11	1,250,000	1,255,000	142,200	11	1,500,000	1,505,000	178,500	11
1,005,000	1,010,000	110,600	11	1,255,000	1,260,000	142,900	11	1,505,000	1,510,000	179,200	11
1,010,000	1,015,000	111,200	11	1,260,000	1,265,000	143,700	11	1,510,000	1,515,000	179,900	11
1,015,000	1,020,000	111,800	11	1,265,000	1,270,000	144,400	11	1,515,000	1,520,000	180,600	11
1,020,000	1,025,000	112,500	11	1,270,000	1,275,000	145,100	11	1,520,000	1,525,000	181,400	11
1,025,000	1,030,000	113,100	11	1,275,000	1,280,000	145,800	11	1,525,000	1,530,000	182,100	11
1,030,000	1,035,000	113,700	11	1,280,000	1,285,000	146,600	11	1,530,000	1,535,000	182,800	11
1,035,000	1,040,000	114,300	11	1,285,000	1,290,000	147,300	11	1,535,000	1,540,000	183,500	11
1,040,000	1,045,000	115,000	11	1,290,000	1,295,000	148,000	11	1,540,000	1,545,000	184,300	11
1,045,000	1,050,000	115,600	11	1,295,000	1,300,000	148,700	11	1,545,000	1,550,000	185,000	11
1,050,000	1,055,000	116,200	11	1,300,000	1,305,000	149,500	11	1,550,000	1,555,000	185,700	11
1,055,000	1,060,000	116,800	11	1,305,000	1,310,000	150,200	11	1,555,000	1,560,000	186,400	11
1,060,000	1,065,000	117,500	11	1,310,000	1,315,000	150,900	11	1,560,000	1,565,000	187,200	12
1,065,000	1,070,000	118,100	11	1,315,000	1,320,000	151,600	11	1,565,000	1,570,000	187,900	12
1,070,000	1,075,000	118,700	11	1,320,000	1,325,000	152,400	11	1,570,000	1,575,000	188,600	12
1,075,000	1,080,000	119,300	11	1,325,000	1,330,000	153,100	11	1,575,000	1,580,000	189,300	12
1,080,000	1,085,000	120,000	11	1,330,000	1,335,000	153,800	11	1,580,000	1,585,000	190,100	12
1,085,000	1,090,000	120,600	11	1,335,000	1,340,000	154,500	11	1,585,000	1,590,000	190,800	12
1,090,000	1,095,000	121,200	11	1,340,000	1,345,000	155,300	11	1,590,000	1,595,000	191,500	12
1,095,000	1,100,000	121,800	11	1,345,000	1,350,000	156,000	11	1,595,000	1,600,000	192,200	12
1,100,000	1,105,000	122,500	11	1,350,000	1,355,000	156,700	11	1,600,000	1,605,000	193,000	12

(4)

Taxable gross income, adjusted income or taxable retirement income (a)		Amount of tax (b)	Ratio of (b) to (a)	Taxable gross income, adjusted income or taxable retirement income (a)		Amount of tax (b)	Ratio of (b) to (a)	Taxable gross income, adjusted income or taxable retirement income (a)		Amount of tax (b)	Ratio of (b) to (a)
At least	Less than	Amount of tax (b)	Ratio of (b) to (a)	At least	Less than	Amount of tax (b)	Ratio of (b) to (a)	At least	Less than	Amount of tax (b)	Ratio of (b) to (a)
yen	yen	yen	%	yen	yen	yen	%	yen	yen	yen
1,605,000	1,610,000	193,700	12	1,855,000	1,860,000	232,000	12	3,200,000	3,800,000	The amount calculated by multiplying the amount in (a) by 22.5%, less 236,400 yen
1,610,000	1,615,000	194,500	12	1,860,000	1,865,000	232,900	12
1,615,000	1,620,000	195,200	12	1,865,000	1,870,000	233,700	12
1,620,000	1,625,000	196,000	12	1,870,000	1,875,000	234,500	12
1,625,000	1,630,000	196,700	12	1,875,000	1,880,000	235,300	12
1,630,000	1,635,000	197,500	12	1,880,000	1,885,000	236,200	12	3,800,000	4,000,000	The amount calculated by multiplying the amount in (a) by 23.2%, less 263,000 yen
1,635,000	1,640,000	198,200	12	1,885,000	1,890,000	237,000	12
1,640,000	1,645,000	199,000	12	1,890,000	1,895,000	237,800	12
1,645,000	1,650,000	199,700	12	1,895,000	1,900,000	238,600	12
1,650,000	1,655,000	200,500	12	1,900,000	1,905,000	239,500	12
1,655,000	1,660,000	201,200	12	1,905,000	1,910,000	240,300	12	4,000,000	4,400,000	The amount calculated by multiplying the amount in (a) by 25.5%, less 355,000 yen
1,660,000	1,665,000	202,000	12	1,910,000	1,915,000	241,100	12
1,665,000	1,670,000	202,700	12	1,915,000	1,920,000	241,900	12
1,670,000	1,675,000	203,500	12	1,920,000	1,925,000	242,800	12
1,675,000	1,680,000	204,200	12	1,925,000	1,930,000	243,600	12
1,680,000	1,685,000	205,000	12	1,930,000	1,935,000	244,400	12	4,400,000	5,000,000	The amount calculated by multiplying the amount in (a) by 26.5%, less 399,000 yen
1,685,000	1,690,000	205,700	12	1,935,000	1,940,000	245,200	12
1,690,000	1,695,000	206,500	12	1,940,000	1,945,000	246,100	12
1,695,000	1,700,000	207,200	12	1,945,000	1,950,000	246,900	12
1,700,000	1,705,000	208,000	12	1,950,000	1,955,000	247,700	12
1,705,000	1,710,000	208,700	12	1,955,000	1,960,000	248,500	12	5,000,000	6,000,000	The amount calculated by multiplying the amount in (a) by 29.7%, less 559,000 yen
1,710,000	1,715,000	209,500	12	1,960,000	1,965,000	249,400	12
1,715,000	1,720,000	210,200	12	1,965,000	1,970,000	250,200	12
1,720,000	1,725,000	211,000	12	1,970,000	1,975,000	251,000	12
1,725,000	1,730,000	211,700	12	1,975,000	1,980,000	251,800	12
1,730,000	1,735,000	212,500	12	1,980,000	1,985,000	252,700	12	6,000,000	7,000,000	The amount calculated by multiplying the amount in (a) by 33%, less 757,000 yen
1,735,000	1,740,000	213,200	12	1,985,000	1,990,000	253,500	12
1,740,000	1,745,000	214,000	12	1,990,000	1,995,000	254,300	12
1,745,000	1,750,000	214,700	12	1,995,000	2,000,000	255,100	12
1,750,000	1,755,000	215,500	12
1,755,000	1,760,000	216,200	12	2,000,000	2,400,000	The amount calculated by multiplying the amount in (a) by 17.2%, less 88,000 yen		7,000,000	8,000,000	The amount calculated by multiplying the amount in (a) by 37%, less 1,037,000 yen
1,760,000	1,765,000	217,000	12
1,765,000	1,770,000	217,700	12
1,770,000	1,775,000	218,500	12
1,775,000	1,780,000	219,200	12
1,780,000	1,785,000	220,000	12	2,400,000	2,600,000	The amount calculated by multiplying the amount in (a) by 18.7%, less 124,000 yen		8,000,000	9,000,000	The amount calculated by multiplying the amount in (a) by 40%, less 1,277,000 yen
1,785,000	1,790,000	220,700	12
1,790,000	1,795,000	221,500	12
1,795,000	1,800,000	222,200	12
1,800,000	1,805,000	223,000	12
1,805,000	1,810,000	223,800	12	2,600,000	3,000,000	The amount calculated by multiplying the amount in (a) by 19.5%, less 144,800 yen		9,000,000	10,000,000	The amount calculated by multiplying the amount in (a) by 41%, less 1,367,000 yen
1,810,000	1,815,000	224,600	12
1,815,000	1,820,000	225,400	12
1,820,000	1,825,000	226,300	12
1,825,000	1,830,000	227,100	12
1,830,000	1,835,000	227,900	12	3,000,000	3,200,000	The amount calculated by multiplying the amount in (a) by 21.7%, less 210,800 yen		10,000,000	12,000,000	The amount calculated by multiplying the amount in (a) by 44%, less 1,667,000 yen
1,835,000	1,840,000	228,700	12
1,840,000	1,845,000	229,600	12
1,845,000	1,850,000	230,400	12
1,850,000	1,855,000	231,200	12

(5)

Taxable gross income, adjusted income or taxable retirement income (a)		Amount of tax (b)	Ratio of (b) to (a)	Taxable gross income, adjusted income or taxable retirement income (a)		Amount of tax (b)	Ratio of (b) to (a)	Taxable gross income, adjusted income or taxable retirement income (a)		Amount of tax (b)	Ratio of (b) to (a)
At least	Less than	Amount of tax (b)	Ratio of (b) to (a)	At least	Less than	Amount of tax (b)	Ratio of (b) to (a)	At least	Less than	Amount of tax (b)	Ratio of (b) to (a)
yen	yen			yen	yen
12,000,000	15,000,000	The amount calculated by multiplying the amount in (a) by 48.2%, less 2,171,000 yen		30,000,000	40,000,000	The amount calculated by multiplying the amount in (a) by 60%, less 4,761,000 yen		80,000,000 yen or more		The amount calculated by multiplying the amount in (a) by 75%, less 13,761,000 yen
15,000,000	20,000,000	The amount calculated by multiplying the amount in (a) by 51.2%, less 2,621,000 yen		40,000,000	60,000,000	The amount calculated by multiplying the amount in (a) by 65%, less 6,761,000 yen
20,000,000	30,000,000	The amount calculated by multiplying the amount in (a) by 56.2%, less 3,621,000 yen		60,000,000	80,000,000	The amount calculated by multiplying the amount in (a) by 70%, less 9,761,000 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 amount of tax on 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 "Amount of tax (b)" column of that row is the amount of tax 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 1974) 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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