附則別表昭和６４年分の所得税に係る予定納税基準額の算出率の表（附則第七条関係）
Supplementary Provisions, Appended Table 1
| 昭和６３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６３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 |
| ０ | １，５３１千円未満 | １，５４０千円未満 | １，５６０千円未満 | １，５８０千円未満 | １，６１３千円未満 | １，６２０千円未満 | １，６４９千円未満 | １，６６０千円未満 | ||||||||
| ９１ | １，６４９ | ３，５００ | １，６６０ | ３，７８６ | ||||||||||||
| ９３ | １，６１３ | ３，５００ | １，６２０ | ３，９００ | ３，５００ | ４，３００ | ３，７８６ | ４，７００ | ||||||||
| ９５ | １，５８０ | ４，１６７ | ３，５００ | ４，８３４ | ３，９００ | ７，０００ | ４，３００ | ７，６６７ | ４，７００ | ８，３３４ | ||||||
| ９７ | １，５６０ | ４，５００ | ４，１６７ | ７，０００ | ４，８３４ | ８，０００ | ７，０００ | ９，０００ | ７，６６７ | １１，７５０ | ８，３３４ | １２，７５０ | ||||
| ９８ | １，５３１ | ３，５００ | １，５４０ | ７，０００ | ４，５００ | ９，０００ | ７，０００ | １２，７５０ | ８，０００ | １４，７５０ | ９，０００ | １６，７５０ | １１，７５０ | ２１，８００ | １２，７５０ | ２３，８００ |
| ９９ | ３，５００千円以上 | ７，０００千円以上 | ９，０００千円以上 | １２，７５０千円以上 | １４，７５０千円以上 | １６，７５０千円以上 | ２１，８００千円以上 | ２３，８００千円以上 | ||||||||
（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６３年分の課税総所得金額等」とは、附則第七条第一項第二号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６３年分の所得税につき旧所得税法第五十七条第三項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 1988 is to be multiplied | Number of dependents and similar persons | |||||||||||||||
| 0 persons | 1 person | 2 persons | 3 persons | 4 persons | 5 persons | 6 persons | 7 persons or more | |||||||||
| Taxable aggregate income and similar amount for 1988 | ||||||||||||||||
| At least | Less than | At least | Less than | At least | Less than | At least | Less than | At least | Less than | At least | Less than | At least | Less than | At least | Less than | |
| % | thousand yen | thousand yen | thousand yen | thousand yen | thousand yen | thousand yen | thousand yen | thousand yen | thousand yen | thousand yen | thousand yen | thousand yen | thousand yen | thousand yen | thousand yen | thousand yen |
| 0 | Less than 1,531 thousand yen | Less than 1,540 thousand yen | Less than 1,560 thousand yen | Less than 1,580 thousand yen | Less than 1,613 thousand yen | Less than 1,620 thousand yen | Less than 1,649 thousand yen | Less than 1,660 thousand yen | ||||||||
| 91 | 1,649 | 3,500 | 1,660 | 3,786 | ||||||||||||
| 93 | 1,613 | 3,500 | 1,620 | 3,900 | 3,500 | 4,300 | 3,786 | 4,700 | ||||||||
| 95 | 1,580 | 4,167 | 3,500 | 4,834 | 3,900 | 7,000 | 4,300 | 7,667 | 4,700 | 8,334 | ||||||
| 97 | 1,560 | 4,500 | 4,167 | 7,000 | 4,834 | 8,000 | 7,000 | 9,000 | 7,667 | 11,750 | 8,334 | 12,750 | ||||
| 98 | 1,531 | 3,500 | 1,540 | 7,000 | 4,500 | 9,000 | 7,000 | 12,750 | 8,000 | 14,750 | 9,000 | 16,750 | 11,750 | 21,800 | 12,750 | 23,800 |
| 99 | 3,500 thousand yen or more | 7,000 thousand yen or more | 9,000 thousand yen or more | 12,750 thousand yen or more | 14,750 thousand yen or more | 16,750 thousand yen or more | 21,800 thousand yen or more | 23,800 thousand yen or more | ||||||||
(Note) The terms used in this table are as follows: (i) "Taxable aggregate income and similar amount for 1988" means the taxable aggregate income and similar amount prescribed in Article 7, paragraph (1), item (ii) 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) of the former Income Tax Act to whom the provisions of that paragraph were applied, Claimable Spouses to whom the provisions of Article 83 of the former Income Tax Act were applied, and dependents to whom the provisions of Article 84 of the former Income Tax Act were applied, with regard to income tax for 1988.