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附則別表昭和５９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 1

昭和５８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５８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
０１，３６５千円未満１，３８５千円未満１，３９０千円未満１，４２０千円未満１，４５０千円未満１，４８０千円未満１，５１０千円未満１，５４０千円未満
８５１，５４０１，６５０
８７１，５１０１，６３０１，６５０２，２７０
９０１，４８０１，７４０１，６３０２，４００２，２７０３，４８０
９３１，４２０１，５２０１，４５０３，２５０１，７４０１０，６１０２，４００１２，４３０３，４８０１３，０４０
９５１，３８５１２，７４０１，３９０１３，７７０１，５２０１５，１４０３，２５０１５，７４０１０，６１０１６，３４０１２，４３０１６，９４０１３，０４０１７，５４０
９７１，３６５１８，５８０１２，７４０１９，５８０１３，７７０２０，８００１５，１４０２１，８００１５，７４０２２，８００１６，３４０２３，８００１６，９４０２４，８００１７，５４０２５，８００
９８１８，５８０２４，８００１９，５８０２６，３００２０，８００２７，８００２１，８００２９，３００２２，８００３１，３６０２３，８００３２，８６０２４，８００３４，３６０２５，８００３５，８６０
９９２４，８００千円以上２６，３００千円以上２７，８００千円以上２９，３００千円以上３１，３６０千円以上３２，８６０千円以上３４，３６０千円以上３５，８６０千円以上

（注） 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。 （一）　「昭和５８年分の課税総所得金額等」とは、附則第三条第一項第二号（昭和五十九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。 （二）　「扶養親族等の数」とは、昭和５８年分の所得税につき旧所得税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、旧所得税法第八十三条（配偶者控除）の規定の適用を受けた控除対象配偶者及び旧所得税法第八十四条（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。

Rate by which the amount of income tax on the taxable aggregate income and similar amount for 1983 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 1983
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 1,365 thousand yenLess than 1,385 thousand yenLess than 1,390 thousand yenLess than 1,420 thousand yenLess than 1,450 thousand yenLess than 1,480 thousand yenLess than 1,510 thousand yenLess than 1,540 thousand yen
851,5401,650
871,5101,6301,6502,270
901,4801,7401,6302,4002,2703,480
931,4201,5201,4503,2501,74010,6102,40012,4303,48013,040
951,38512,7401,39013,7701,52015,1403,25015,74010,61016,34012,43016,94013,04017,540
971,36518,58012,74019,58013,77020,80015,14021,80015,74022,80016,34023,80016,94024,80017,54025,800
9818,58024,80019,58026,30020,80027,80021,80029,30022,80031,36023,80032,86024,80034,36025,80035,860
9924,800 thousand yen or more26,300 thousand yen or more27,800 thousand yen or more29,300 thousand yen or more31,360 thousand yen or more32,860 thousand yen or more34,360 thousand yen or more35,860 thousand yen or more

(Note) The terms used in this table are as follows: (i) "Taxable aggregate income and similar amount for 1983" means the taxable aggregate income and similar amount prescribed in Article 3, paragraph (1), item (ii) (Special Provisions on Calculating the Tax Prepayment calculation base for Income Tax for 1984) of the Supplementary Provisions. (ii) "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 If Relatives Work Exclusively for a Resident) of the former Income Tax Act to whom the provisions of that paragraph were applied, Claimable Spouses to whom the provisions of Article 83 (Spousal Deduction) of the former Income Tax Act were applied, and dependents to whom the provisions of Article 84 (Deduction for Dependents) of the former Income Tax Act were applied, with regard to income tax for 1983.

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