Supplementary Provisions (Act No. 31 of 1966) (Articles 12 to 13) — Income Tax Act

2 articles

Supplementary Provisions, Article 12Requests for Reassessment by Persons Who Became Absent from Japan before the Effective Date

第十二条（施行日前に出国をした者に係る更正の請求）

A person who, before the Effective Date, filed a return under Article 127 (Filing a Tax Return in the Case of Absence From Japan Partway Through the Year) (including as applied mutatis mutandis pursuant to Article 166 (Application Mutatis Mutandis to Nonresidents) of the Former Act) of the Former Act for income tax for 1966, or who, before that date, received a determination under Article 25 (Determination) of the Act on General Rules for National Taxes (Act No. 66 of 1962) with respect to income tax for that year, may, if the particulars stated in that return or the particulars concerning that determination (or, if a Reassessment under Article 24 (Reassessment) or Article 26 (Re-reassessment) of that Act was made with respect to those particulars before that date, the particulars after that Reassessment) come to change as a result of the application of the provisions of the New Act, make a request for Reassessment under Article 23, paragraph (1) (Requests for Reassessment) of the Act on General Rules for National Taxes to the district director by June 30, 1966 with respect to the particulars that come to change.

施行日前に昭和四十一年分の所得税につき旧法第百二十七条（年の中途で出国をする場合の確定申告）（旧法第百六十六条（非居住者に対する準用）において準用する場合を含む。）の規定による申告書を提出した者及び同日前に同年分の所得税につき国税通則法（昭和三十七年法律第六十六号）第二十五条（決定）の規定による決定を受けた者は、当該申告書に記載された事項又は当該決定に係る事項（これらの事項につき同日前に同法第二十四条（更正）又は第二十六条（再更正）の規定による更正があつた場合には、当該更正後の事項）につき新法の規定の適用により異動を生ずることとなつたときは、その異動を生ずることとなつた事項について、昭和四十一年六月三十日までに、税務署長に対し、国税通則法第二十三条第一項（更正の請求）の規定による更正の請求をすることができる。

Where a Reassessment under Article 24 or Article 26 of the Act on General Rules for National Taxes is made based on a request for Reassessment under the preceding paragraph, when the interest on refund prescribed in Article 58, paragraph (1) (Interest on Refunds) of the Act on General Rules for National Taxes is calculated for a refund under Article 159, paragraph (2) (Refund of Withheld Tax and Similar Amounts upon Reassessment or Determination) of the New Act (including as applied mutatis mutandis pursuant to Article 168 (Application Mutatis Mutandis to Nonresidents) of the New Act), the period referred to in that paragraph which serves as the basis for that calculation is the period from the Effective Date to the date on which the decision to pay out that refund is made or the date on which an Appropriation under Article 57, paragraph (1) (Appropriation) of that Act (hereinafter referred to as an "Appropriation") of that refund is made (or, if there is a date before that date on which the refund became suitable for Appropriation, that date).

前項の更正の請求に基づく国税通則法第二十四条又は第二十六条の規定による更正があつた場合において、新法第百五十九条第二項（更正又は決定による源泉徴収税額等の還付）（新法第百六十八条（非居住者に対する準用）において準用する場合を含む。）の規定による還付金について国税通則法第五十八条第一項（還付加算金）に規定する還付加算金を計算するときは、その計算の基礎となる同項の期間は、施行日からその還付のための支払決定をする日又はその還付金につき同法第五十七条第一項（充当）の規定による充当（以下「充当」という。）をする日（同日前に充当をするのに適することとなつた日がある場合には、その適することとなつた日）までの期間とする。

Supplementary Provisions, Article 13Refund of Tax Withheld on Retirement Income Paid before the Effective Date

第十三条（施行日前に支払われた退職所得に係る源泉徴収税額の還付）

If the amount of income tax withheld pursuant to Articles 199 through 202 (Withholding on Retirement Income) of the Former Act on severance pay or other such compensation which was to be paid in 1966 and was paid before the Effective Date exceeds the amount of income tax that would result from applying to that severance pay or other such compensation Article 201 (Amount of Tax Withheld on Retirement Income) of the New Act as replaced pursuant to Article 3, paragraph (1) (Special Provisions on Deductions from Income and Calculation of Tax Amount for Income Tax for 1966) of the Supplementary Provisions and Article 202 (Withholding on Lump-Sum Retirement Payments Deemed to Be Retirement Income) of the New Act, the Resident who received that severance pay or other such compensation may, pursuant to Cabinet Order, request the competent district director for the locality in which the Resident pays income tax to refund the excess by June 30 of that year.

昭和四十一年中に支払うべき退職手当等で施行日前に支払われたものにつき旧法第百九十九条から第二百二条まで（退職所得に係る源泉徴収）の規定により徴収された所得税の額が、当該退職手当等につき附則第三条第一項（昭和四十一年分の所得税の所得控除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二百一条（退職所得に係る源泉徴収税額）及び新法第二百二条（退職所得とみなされる退職一時金に係る源泉徴収）の規定を適用した場合における所得税の額をこえるときは、当該退職手当等の支払を受けた居住者は、政令で定めるところにより、同年六月三十日までに、納税地の所轄税務署長に対し、そのこえる金額の還付を請求することができる。

If a request for a refund under the preceding paragraph has been made with respect to the severance pay or other such compensation prescribed in that paragraph, then, for the purpose of applying the provisions on the return, Reassessment or determination, payment, collection (excluding withholding on severance pay or other such compensation), and refund (excluding the refund pertaining to that request) with respect to that Resident's income tax for 1966, and for the purpose of applying Article 201, paragraph (1), item (ii) of the New Act as replaced pursuant to Article 3, paragraph (1) of the Supplementary Provisions to severance pay or other such compensation which is to be paid in that year and is paid on or after the Effective Date, income tax is deemed to have been collected, with respect to the severance pay or other such compensation pertaining to that request, in the amount obtained by deducting the amount to be refunded in response to that request from the amount of income tax withheld pursuant to Articles 199 through 202 of the Former Act.

前項に規定する退職手当等につき同項の規定による還付の請求があつた場合には、その居住者の昭和四十一年分の所得税についての申告、更正又は決定、納付、徴収（退職手当等に係る源泉徴収を除く。）及び還付（当該請求に係る還付を除く。）に関する規定の適用並びに同年中に支払うべき退職手当等で施行日以後に支払われるものに対する附則第三条第一項の規定により読み替えられた新法第二百一条第一項第二号の規定の適用については、当該請求に係る退職手当等について旧法第百九十九条から第二百二条までの規定により徴収された所得税の額から当該請求により還付すべき金額を控除した金額の所得税の徴収が行なわれたものとみなす。

When the interest on refund prescribed in Article 58, paragraph (1) (Interest on Refunds) of the Act on General Rules for National Taxes is calculated for a refund under paragraph (1), the period referred to in that paragraph which serves as the basis for that calculation is the period from July 1, 1966 to the date on which the decision to pay out that refund is made or the date on which an Appropriation of that refund is made (or, if there is a date before that date on which the refund became suitable for Appropriation, that date).

第一項の規定による還付金について国税通則法第五十八条第一項（還付加算金）に規定する還付加算金を計算する場合には、その計算の基礎となる同項の期間は、昭和四十一年七月一日からその還付のための支払決定をする日又はその還付金につき充当をする日（同日前に充当をするのに適することとなつた日がある場合には、その適することとなつた日）までの期間とする。

Supplementary Provisions, Appended Table 1

附則別表第一昭和４１年分の所得税の簡易税額表

(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	%
yen	yen	yen	%	23,000	23,500	1,920	8.3	61,000	62,000	5,100	8.3
Less than 1,500 yen		0	0
Less than 1,500 yen		0	0	23,500	24,000	1,960	8.3	62,000	63,000	5,180	8.3
1,500	2,000	120	8.3	24,000	24,500	2,000	8.3	63,000	64,000	5,270	8.3
2,000	2,500	160	8.3	24,500	25,000	2,050	8.3	64,000	65,000	5,350	8.3
2,500	3,000	200	8.3	25,000	25,500	2,090	8.3	65,000	66,000	5,440	8.3
3,000	3,500	250	8.3	25,500	26,000	2,130	8.3	66,000	67,000	5,520	8.3
3,500	4,000	290	8.3	26,000	26,500	2,170	8.3	67,000	68,000	5,600	8.3
4,000	4,500	330	8.3	26,500	27,000	2,210	8.3	68,000	69,000	5,690	8.3
4,500	5,000	370	8.3	27,000	27,500	2,250	8.3	69,000	70,000	5,770	8.3
5,000	5,500	410	8.3	27,500	28,000	2,300	8.3	70,000	71,000	5,850	8.3
5,500	6,000	460	8.3	28,000	28,500	2,340	8.3	71,000	72,000	5,940	8.3
6,000	6,500	500	8.3	28,500	29,000	2,380	8.3	72,000	73,000	6,020	8.3
6,500	7,000	540	8.3	29,000	29,500	2,420	8.3	73,000	74,000	6,110	8.3
7,000	7,500	580	8.3	29,500	30,000	2,460	8.3	74,000	75,000	6,190	8.3
7,500	8,000	620	8.3	30,000	31,000	2,510	8.3	75,000	76,000	6,270	8.3
8,000	8,500	660	8.3	31,000	32,000	2,590	8.3	76,000	77,000	6,360	8.3
8,500	9,000	710	8.3	32,000	33,000	2,670	8.3	77,000	78,000	6,440	8.3
9,000	9,500	750	8.3	33,000	34,000	2,760	8.3	78,000	79,000	6,520	8.3
9,500	10,000	790	8.3	34,000	35,000	2,840	8.3	79,000	80,000	6,610	8.3
10,000	10,500	830	8.3	35,000	36,000	2,920	8.3	80,000	81,000	6,690	8.3
10,500	11,000	870	8.3	36,000	37,000	3,010	8.3	81,000	82,000	6,770	8.3
11,000	11,500	920	8.3	37,000	38,000	3,090	8.3	82,000	83,000	6,860	8.3
11,500	12,000	960	8.3	38,000	39,000	3,180	8.3	83,000	84,000	6,940	8.3
12,000	12,500	1,000	8.3	39,000	40,000	3,260	8.3	84,000	85,000	7,030	8.3
12,500	13,000	1,040	8.3	40,000	41,000	3,340	8.3	85,000	86,000	7,110	8.3
13,000	13,500	1,080	8.3	41,000	42,000	3,430	8.3	86,000	87,000	7,190	8.3
13,500	14,000	1,120	8.3	42,000	43,000	3,510	8.3	87,000	88,000	7,280	8.3
14,000	14,500	1,170	8.3	43,000	44,000	3,590	8.3	88,000	89,000	7,360	8.3
14,500	15,000	1,210	8.3	44,000	45,000	3,680	8.3	89,000	90,000	7,440	8.3
15,000	15,500	1,250	8.3	45,000	46,000	3,760	8.3	90,000	92,000	7,530	8.3
15,500	16,000	1,290	8.3	46,000	47,000	3,850	8.3	92,000	94,000	7,700	8.3
16,000	16,500	1,330	8.3	47,000	48,000	3,930	8.3	94,000	96,000	7,860	8.3
16,500	17,000	1,380	8.3	48,000	49,000	4,010	8.3	96,000	98,000	8,030	8.3
17,000	17,500	1,420	8.3	49,000	50,000	4,100	8.3	98,000	100,000	8,200	8.3
17,500	18,000	1,460	8.3	50,000	51,000	4,180	8.3	100,000	102,000	8,370	8.3
18,000	18,500	1,500	8.3	51,000	52,000	4,260	8.3	102,000	104,000	8,570	8.3
18,500	19,000	1,540	8.3	52,000	53,000	4,350	8.3	104,000	106,000	8,770	8.3
19,000	19,500	1,590	8.3	53,000	54,000	4,430	8.3	106,000	108,000	8,970	8.3
19,500	20,000	1,630	8.3	54,000	55,000	4,510	8.3	108,000	110,000	9,170	8.3
20,000	20,500	1,670	8.3	55,000	56,000	4,600	8.3	110,000	112,000	9,370	8.3
20,500	21,000	1,710	8.3	56,000	57,000	4,680	8.3	112,000	114,000	9,570	8.3
21,000	21,500	1,750	8.3	57,000	58,000	4,770	8.3	114,000	116,000	9,770	8.3
21,500	22,000	1,790	8.3	58,000	59,000	4,850	8.3	116,000	118,000	9,970	8.3
22,000	22,500	1,840	8.3	59,000	60,000	4,930	8.3	118,000	120,000	10,170	8.3
22,500	23,000	1,880	8.3	60,000	61,000	5,020	8.3	120,000	122,000	10,370	8.3

(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	%
122,000	124,000	10,570	8.3	213,000	216,000	19,820	9	348,000	351,000	36,770	10
124,000	126,000	10,770	8.3	216,000	219,000	20,160	9	351,000	354,000	37,220	10
126,000	128,000	10,970	8.3	219,000	222,000	20,490	9	354,000	357,000	37,670	10
128,000	130,000	11,170	8.3	222,000	225,000	20,830	9	357,000	360,000	38,120	10
130,000	132,000	11,370	8.3	225,000	228,000	21,170	9	360,000	363,000	38,570	10
132,000	134,000	11,570	8.3	228,000	231,000	21,500	9	363,000	366,000	39,020	10
134,000	136,000	11,770	8.3	231,000	234,000	21,840	9	366,000	369,000	39,470	10
136,000	138,000	11,970	8.3	234,000	237,000	22,170	9	369,000	372,000	39,920	10
138,000	140,000	12,170	8.3	237,000	240,000	22,510	9	372,000	375,000	40,370	10
140,000	142,000	12,370	8.3	240,000	243,000	22,850	9	375,000	378,000	40,820	10
142,000	144,000	12,570	8.3	243,000	246,000	23,180	9	378,000	381,000	41,270	10
144,000	146,000	12,770	8.3	246,000	249,000	23,520	9	381,000	384,000	41,720	10
146,000	148,000	12,970	8.3	249,000	252,000	23,850	9	384,000	387,000	42,170	10
148,000	150,000	13,170	8.3	252,000	255,000	24,190	9	387,000	390,000	42,620	11
150,000	152,000	13,370	8.3	255,000	258,000	24,530	9	390,000	394,000	43,070	11
152,000	154,000	13,570	8.3	258,000	261,000	24,860	9	394,000	398,000	43,670	11
154,000	156,000	13,770	8.3	261,000	264,000	25,200	9	398,000	402,000	44,270	11
156,000	158,000	13,970	8.3	264,000	267,000	25,530	9	402,000	406,000	44,870	11
158,000	160,000	14,170	8.3	267,000	270,000	25,870	9	406,000	410,000	45,470	11
160,000	162,000	14,370	8.3	270,000	273,000	26,210	9	410,000	414,000	46,070	11
162,000	164,000	14,570	8.3	273,000	276,000	26,540	9	414,000	418,000	46,670	11
164,000	166,000	14,770	9	276,000	279,000	26,880	9	418,000	422,000	47,270	11
166,000	168,000	14,970	9	279,000	282,000	27,210	9	422,000	426,000	47,870	11
168,000	170,000	15,170	9	282,000	285,000	27,550	9	426,000	430,000	48,470	11
170,000	172,000	15,370	9	285,000	288,000	27,890	9	430,000	434,000	49,070	11
172,000	174,000	15,570	9	288,000	291,000	28,220	9	434,000	438,000	49,670	11
174,000	176,000	15,770	9	291,000	294,000	28,560	9	438,000	442,000	50,270	11
176,000	178,000	15,970	9	294,000	297,000	28,890	9	442,000	446,000	50,870	11
178,000	180,000	16,170	9	297,000	300,000	29,230	9	446,000	450,000	51,470	11
180,000	182,000	16,370	9	300,000	303,000	29,570	9	450,000	454,000	52,070	11
182,000	184,000	16,570	9	303,000	306,000	30,020	9	454,000	458,000	52,670	11
184,000	186,000	16,770	9	306,000	309,000	30,470	9	458,000	462,000	53,270	11
186,000	188,000	16,970	9	309,000	312,000	30,920	10	462,000	466,000	53,870	11
188,000	190,000	17,170	9	312,000	315,000	31,370	10	466,000	470,000	54,470	11
190,000	192,000	17,370	9	315,000	318,000	31,820	10	470,000	474,000	55,070	11
192,000	194,000	17,570	9	318,000	321,000	32,270	10	474,000	478,000	55,670	11
194,000	196,000	17,770	9	321,000	324,000	32,720	10	478,000	482,000	56,270	11
196,000	198,000	17,970	9	324,000	327,000	33,170	10	482,000	486,000	56,870	11
198,000	200,000	18,170	9	327,000	330,000	33,620	10	486,000	490,000	57,470	11
200,000	202,000	18,370	9	330,000	333,000	34,070	10	490,000	494,000	58,070	11
202,000	204,000	18,590	9	333,000	336,000	34,520	10	494,000	498,000	58,670	11
204,000	206,000	18,810	9	336,000	339,000	34,970	10	498,000	502,000	59,270	11
206,000	208,000	19,040	9	339,000	342,000	35,420	10	502,000	506,000	59,890	11
208,000	210,000	19,260	9	342,000	345,000	35,870	10	506,000	510,000	60,540	11
210,000	213,000	19,490	9	345,000	348,000	36,320	10	510,000	514,000	61,190	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	%
514,000	518,000	61,830	12	710,000	715,000	97,770	13	935,000	940,000	144,390	15
518,000	522,000	62,480	12	715,000	720,000	98,770	13	940,000	945,000	145,450	15
522,000	526,000	63,130	12	720,000	725,000	99,770	13	945,000	950,000	146,510	15
526,000	530,000	63,780	12	725,000	730,000	100,770	13	950,000	955,000	147,570	15
530,000	534,000	64,430	12	730,000	735,000	101,770	13	955,000	960,000	148,630	15
534,000	538,000	65,070	12	735,000	740,000	102,770	13	960,000	965,000	149,690	15
538,000	542,000	65,720	12	740,000	745,000	103,770	14	965,000	970,000	150,750	15
542,000	546,000	66,370	12	745,000	750,000	104,770	14	970,000	975,000	151,810	15
546,000	550,000	67,020	12	750,000	755,000	105,770	14	975,000	980,000	152,870	15
550,000	554,000	67,670	12	755,000	760,000	106,770	14	980,000	985,000	153,930	15
554,000	558,000	68,310	12	760,000	765,000	107,770	14	985,000	990,000	154,990	15
558,000	562,000	68,960	12	765,000	770,000	108,770	14	990,000	995,000	156,050	15
562,000	566,000	69,610	12	770,000	775,000	109,770	14	995,000	1,000,000	157,110	15
566,000	570,000	70,260	12	775,000	780,000	110,770	14
570,000	574,000	70,910	12	780,000	785,000	111,770	14
574,000	578,000	71,550	12	785,000	790,000	112,770	14	1,000,000	1,200,000	The amount calculated by multiplying the amount in (a) by 25%, less 91,830 yen
578,000	582,000	72,200	12	790,000	795,000	113,770	14
582,000	586,000	72,850	12	795,000	800,000	114,770	14
586,000	590,000	73,500	12	800,000	805,000	115,770	14
590,000	594,000	74,150	12	805,000	810,000	116,830	14
594,000	598,000	74,790	12	810,000	815,000	117,890	14	1,200,000	1,500,000	The amount calculated by multiplying the amount in (a) by 26.2%, less 106,230 yen
598,000	602,000	75,440	12	815,000	820,000	118,950	14
602,000	606,000	76,170	12	820,000	825,000	120,010	14
606,000	610,000	76,970	12	825,000	830,000	121,070	14
610,000	614,000	77,770	12	830,000	835,000	122,130	14
614,000	618,000	78,570	12	835,000	840,000	123,190	14	1,500,000	1,800,000	The amount calculated by multiplying the amount in (a) by 30%, less 163,230 yen
618,000	622,000	79,370	12	840,000	845,000	124,250	14
622,000	626,000	80,170	12	845,000	850,000	125,310	14
626,000	630,000	80,970	12	850,000	855,000	126,370	14
630,000	635,000	81,770	12	855,000	860,000	127,430	14
635,000	640,000	82,770	13	860,000	865,000	128,490	14	1,800,000	2,200,000	The amount calculated by multiplying the amount in (a) by 31.2%, less 184,830 yen
640,000	645,000	83,770	13	865,000	870,000	129,550	14
645,000	650,000	84,770	13	870,000	875,000	130,610	15
650,000	655,000	85,770	13	875,000	880,000	131,670	15
655,000	660,000	86,770	13	880,000	885,000	132,730	15
660,000	665,000	87,770	13	885,000	890,000	133,790	15	2,200,000	2,500,000	The amount calculated by multiplying the amount in (a) by 35%, less 268,430 yen
665,000	670,000	88,770	13	890,000	895,000	134,850	15
670,000	675,000	89,770	13	895,000	900,000	135,910	15
675,000	680,000	90,770	13	900,000	905,000	136,970	15
680,000	685,000	91,770	13	905,000	910,000	138,030	15
685,000	690,000	92,770	13	910,000	915,000	139,090	15	2,500,000	3,000,000	The amount calculated by multiplying the amount in (a) by 36.2%, less 298,430 yen
690,000	695,000	93,770	13	915,000	920,000	140,150	15
695,000	700,000	94,770	13	920,000	925,000	141,210	15
700,000	705,000	95,770	13	925,000	930,000	142,270	15
705,000	710,000	96,770	13	930,000	935,000	143,330	15

(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		%
3,000,000	4,000,000	The amount calculated by multiplying the amount in (a) by 40%, less 412,430 yen		10,000,000	20,000,000	The amount calculated by multiplying the amount in (a) by 55%, less 1,412,430 yen		45,000,000	60,000,000	The amount calculated by multiplying the amount in (a) by 70%, less 6,162,430 yen
4,000,000	6,000,000	The amount calculated by multiplying the amount in (a) by 45%, less 612,430 yen		20,000,000	30,000,000	The amount calculated by multiplying the amount in (a) by 60%, less 2,412,430 yen		60,000,000 yen or more		The amount calculated by multiplying the amount in (a) by 75%, less 9,162,430 yen
6,000,000	10,000,000	The amount calculated by multiplying the amount in (a) by 50%, less 912,430 yen		30,000,000	45,000,000	The amount calculated by multiplying the amount in (a) by 65%, less 3,912,430 yen

(Note) In this table, "adjusted income" means the adjusted income prescribed in Article 84, 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 84, paragraph (1), item (ii) of the New Act as replaced pursuant to the provisions of Article 3, paragraph (1) (Special Provisions on Deductions from Income and Calculation of Tax Amount for Income Tax for 1966) 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.

（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	％
円	円	円	％	２３，０００	２３，５００	１，９２０	８．３	６１，０００	６２，０００	５，１００	８．３
１，５００円未満		０	０
１，５００円未満		０	０	２３，５００	２４，０００	１，９６０	８．３	６２，０００	６３，０００	５，１８０	８．３
１，５００	２，０００	１２０	８．３	２４，０００	２４，５００	２，０００	８．３	６３，０００	６４，０００	５，２７０	８．３
２，０００	２，５００	１６０	８．３	２４，５００	２５，０００	２，０５０	８．３	６４，０００	６５，０００	５，３５０	８．３
２，５００	３，０００	２００	８．３	２５，０００	２５，５００	２，０９０	８．３	６５，０００	６６，０００	５，４４０	８．３
３，０００	３，５００	２５０	８．３	２５，５００	２６，０００	２，１３０	８．３	６６，０００	６７，０００	５，５２０	８．３
３，５００	４，０００	２９０	８．３	２６，０００	２６，５００	２，１７０	８．３	６７，０００	６８，０００	５，６００	８．３
４，０００	４，５００	３３０	８．３	２６，５００	２７，０００	２，２１０	８．３	６８，０００	６９，０００	５，６９０	８．３
４，５００	５，０００	３７０	８．３	２７，０００	２７，５００	２，２５０	８．３	６９，０００	７０，０００	５，７７０	８．３
５，０００	５，５００	４１０	８．３	２７，５００	２８，０００	２，３００	８．３	７０，０００	７１，０００	５，８５０	８．３
５，５００	６，０００	４６０	８．３	２８，０００	２８，５００	２，３４０	８．３	７１，０００	７２，０００	５，９４０	８．３
６，０００	６，５００	５００	８．３	２８，５００	２９，０００	２，３８０	８．３	７２，０００	７３，０００	６，０２０	８．３
６，５００	７，０００	５４０	８．３	２９，０００	２９，５００	２，４２０	８．３	７３，０００	７４，０００	６，１１０	８．３
７，０００	７，５００	５８０	８．３	２９，５００	３０，０００	２，４６０	８．３	７４，０００	７５，０００	６，１９０	８．３
７，５００	８，０００	６２０	８．３	３０，０００	３１，０００	２，５１０	８．３	７５，０００	７６，０００	６，２７０	８．３
８，０００	８，５００	６６０	８．３	３１，０００	３２，０００	２，５９０	８．３	７６，０００	７７，０００	６，３６０	８．３
８，５００	９，０００	７１０	８．３	３２，０００	３３，０００	２，６７０	８．３	７７，０００	７８，０００	６，４４０	８．３
９，０００	９，５００	７５０	８．３	３３，０００	３４，０００	２，７６０	８．３	７８，０００	７９，０００	６，５２０	８．３
９，５００	１０，０００	７９０	８．３	３４，０００	３５，０００	２，８４０	８．３	７９，０００	８０，０００	６，６１０	８．３
１０，０００	１０，５００	８３０	８．３	３５，０００	３６，０００	２，９２０	８．３	８０，０００	８１，０００	６，６９０	８．３
１０，５００	１１，０００	８７０	８．３	３６，０００	３７，０００	３，０１０	８．３	８１，０００	８２，０００	６，７７０	８．３
１１，０００	１１，５００	９２０	８．３	３７，０００	３８，０００	３，０９０	８．３	８２，０００	８３，０００	６，８６０	８．３
１１，５００	１２，０００	９６０	８．３	３８，０００	３９，０００	３，１８０	８．３	８３，０００	８４，０００	６，９４０	８．３
１２，０００	１２，５００	１，０００	８．３	３９，０００	４０，０００	３，２６０	８．３	８４，０００	８５，０００	７，０３０	８．３
１２，５００	１３，０００	１，０４０	８．３	４０，０００	４１，０００	３，３４０	８．３	８５，０００	８６，０００	７，１１０	８．３
１３，０００	１３，５００	１，０８０	８．３	４１，０００	４２，０００	３，４３０	８．３	８６，０００	８７，０００	７，１９０	８．３
１３，５００	１４，０００	１，１２０	８．３	４２，０００	４３，０００	３，５１０	８．３	８７，０００	８８，０００	７，２８０	８．３
１４，０００	１４，５００	１，１７０	８．３	４３，０００	４４，０００	３，５９０	８．３	８８，０００	８９，０００	７，３６０	８．３
１４，５００	１５，０００	１，２１０	８．３	４４，０００	４５，０００	３，６８０	８．３	８９，０００	９０，０００	７，４４０	８．３
１５，０００	１５，５００	１，２５０	８．３	４５，０００	４６，０００	３，７６０	８．３	９０，０００	９２，０００	７，５３０	８．３
１５，５００	１６，０００	１，２９０	８．３	４６，０００	４７，０００	３，８５０	８．３	９２，０００	９４，０００	７，７００	８．３
１６，０００	１６，５００	１，３３０	８．３	４７，０００	４８，０００	３，９３０	８．３	９４，０００	９６，０００	７，８６０	８．３
１６，５００	１７，０００	１，３８０	８．３	４８，０００	４９，０００	４，０１０	８．３	９６，０００	９８，０００	８，０３０	８．３
１７，０００	１７，５００	１，４２０	８．３	４９，０００	５０，０００	４，１００	８．３	９８，０００	１００，０００	８，２００	８．３
１７，５００	１８，０００	１，４６０	８．３	５０，０００	５１，０００	４，１８０	８．３	１００，０００	１０２，０００	８，３７０	８．３
１８，０００	１８，５００	１，５００	８．３	５１，０００	５２，０００	４，２６０	８．３	１０２，０００	１０４，０００	８，５７０	８．３
１８，５００	１９，０００	１，５４０	８．３	５２，０００	５３，０００	４，３５０	８．３	１０４，０００	１０６，０００	８，７７０	８．３
１９，０００	１９，５００	１，５９０	８．３	５３，０００	５４，０００	４，４３０	８．３	１０６，０００	１０８，０００	８，９７０	８．３
１９，５００	２０，０００	１，６３０	８．３	５４，０００	５５，０００	４，５１０	８．３	１０８，０００	１１０，０００	９，１７０	８．３
２０，０００	２０，５００	１，６７０	８．３	５５，０００	５６，０００	４，６００	８．３	１１０，０００	１１２，０００	９，３７０	８．３
２０，５００	２１，０００	１，７１０	８．３	５６，０００	５７，０００	４，６８０	８．３	１１２，０００	１１４，０００	９，５７０	８．３
２１，０００	２１，５００	１，７５０	８．３	５７，０００	５８，０００	４，７７０	８．３	１１４，０００	１１６，０００	９，７７０	８．３
２１，５００	２２，０００	１，７９０	８．３	５８，０００	５９，０００	４，８５０	８．３	１１６，０００	１１８，０００	９，９７０	８．３
２２，０００	２２，５００	１，８４０	８．３	５９，０００	６０，０００	４，９３０	８．３	１１８，０００	１２０，０００	１０，１７０	８．３
２２，５００	２３，０００	１，８８０	８．３	６０，０００	６１，０００	５，０２０	８．３	１２０，０００	１２２，０００	１０，３７０	８．３

（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	％
１２２，０００	１２４，０００	１０，５７０	８．３	２１３，０００	２１６，０００	１９，８２０	９	３４８，０００	３５１，０００	３６，７７０	１０
１２４，０００	１２６，０００	１０，７７０	８．３	２１６，０００	２１９，０００	２０，１６０	９	３５１，０００	３５４，０００	３７，２２０	１０
１２６，０００	１２８，０００	１０，９７０	８．３	２１９，０００	２２２，０００	２０，４９０	９	３５４，０００	３５７，０００	３７，６７０	１０
１２８，０００	１３０，０００	１１，１７０	８．３	２２２，０００	２２５，０００	２０，８３０	９	３５７，０００	３６０，０００	３８，１２０	１０
１３０，０００	１３２，０００	１１，３７０	８．３	２２５，０００	２２８，０００	２１，１７０	９	３６０，０００	３６３，０００	３８，５７０	１０
１３２，０００	１３４，０００	１１，５７０	８．３	２２８，０００	２３１，０００	２１，５００	９	３６３，０００	３６６，０００	３９，０２０	１０
１３４，０００	１３６，０００	１１，７７０	８．３	２３１，０００	２３４，０００	２１，８４０	９	３６６，０００	３６９，０００	３９，４７０	１０
１３６，０００	１３８，０００	１１，９７０	８．３	２３４，０００	２３７，０００	２２，１７０	９	３６９，０００	３７２，０００	３９，９２０	１０
１３８，０００	１４０，０００	１２，１７０	８．３	２３７，０００	２４０，０００	２２，５１０	９	３７２，０００	３７５，０００	４０，３７０	１０
１４０，０００	１４２，０００	１２，３７０	８．３	２４０，０００	２４３，０００	２２，８５０	９	３７５，０００	３７８，０００	４０，８２０	１０
１４２，０００	１４４，０００	１２，５７０	８．３	２４３，０００	２４６，０００	２３，１８０	９	３７８，０００	３８１，０００	４１，２７０	１０
１４４，０００	１４６，０００	１２，７７０	８．３	２４６，０００	２４９，０００	２３，５２０	９	３８１，０００	３８４，０００	４１，７２０	１０
１４６，０００	１４８，０００	１２，９７０	８．３	２４９，０００	２５２，０００	２３，８５０	９	３８４，０００	３８７，０００	４２，１７０	１０
１４８，０００	１５０，０００	１３，１７０	８．３	２５２，０００	２５５，０００	２４，１９０	９	３８７，０００	３９０，０００	４２，６２０	１１
１５０，０００	１５２，０００	１３，３７０	８．３	２５５，０００	２５８，０００	２４，５３０	９	３９０，０００	３９４，０００	４３，０７０	１１
１５２，０００	１５４，０００	１３，５７０	８．３	２５８，０００	２６１，０００	２４，８６０	９	３９４，０００	３９８，０００	４３，６７０	１１
１５４，０００	１５６，０００	１３，７７０	８．３	２６１，０００	２６４，０００	２５，２００	９	３９８，０００	４０２，０００	４４，２７０	１１
１５６，０００	１５８，０００	１３，９７０	８．３	２６４，０００	２６７，０００	２５，５３０	９	４０２，０００	４０６，０００	４４，８７０	１１
１５８，０００	１６０，０００	１４，１７０	８．３	２６７，０００	２７０，０００	２５，８７０	９	４０６，０００	４１０，０００	４５，４７０	１１
１６０，０００	１６２，０００	１４，３７０	８．３	２７０，０００	２７３，０００	２６，２１０	９	４１０，０００	４１４，０００	４６，０７０	１１
１６２，０００	１６４，０００	１４，５７０	８．３	２７３，０００	２７６，０００	２６，５４０	９	４１４，０００	４１８，０００	４６，６７０	１１
１６４，０００	１６６，０００	１４，７７０	９	２７６，０００	２７９，０００	２６，８８０	９	４１８，０００	４２２，０００	４７，２７０	１１
１６６，０００	１６８，０００	１４，９７０	９	２７９，０００	２８２，０００	２７，２１０	９	４２２，０００	４２６，０００	４７，８７０	１１
１６８，０００	１７０，０００	１５，１７０	９	２８２，０００	２８５，０００	２７，５５０	９	４２６，０００	４３０，０００	４８，４７０	１１
１７０，０００	１７２，０００	１５，３７０	９	２８５，０００	２８８，０００	２７，８９０	９	４３０，０００	４３４，０００	４９，０７０	１１
１７２，０００	１７４，０００	１５，５７０	９	２８８，０００	２９１，０００	２８，２２０	９	４３４，０００	４３８，０００	４９，６７０	１１
１７４，０００	１７６，０００	１５，７７０	９	２９１，０００	２９４，０００	２８，５６０	９	４３８，０００	４４２，０００	５０，２７０	１１
１７６，０００	１７８，０００	１５，９７０	９	２９４，０００	２９７，０００	２８，８９０	９	４４２，０００	４４６，０００	５０，８７０	１１
１７８，０００	１８０，０００	１６，１７０	９	２９７，０００	３００，０００	２９，２３０	９	４４６，０００	４５０，０００	５１，４７０	１１
１８０，０００	１８２，０００	１６，３７０	９	３００，０００	３０３，０００	２９，５７０	９	４５０，０００	４５４，０００	５２，０７０	１１
１８２，０００	１８４，０００	１６，５７０	９	３０３，０００	３０６，０００	３０，０２０	９	４５４，０００	４５８，０００	５２，６７０	１１
１８４，０００	１８６，０００	１６，７７０	９	３０６，０００	３０９，０００	３０，４７０	９	４５８，０００	４６２，０００	５３，２７０	１１
１８６，０００	１８８，０００	１６，９７０	９	３０９，０００	３１２，０００	３０，９２０	１０	４６２，０００	４６６，０００	５３，８７０	１１
１８８，０００	１９０，０００	１７，１７０	９	３１２，０００	３１５，０００	３１，３７０	１０	４６６，０００	４７０，０００	５４，４７０	１１
１９０，０００	１９２，０００	１７，３７０	９	３１５，０００	３１８，０００	３１，８２０	１０	４７０，０００	４７４，０００	５５，０７０	１１
１９２，０００	１９４，０００	１７，５７０	９	３１８，０００	３２１，０００	３２，２７０	１０	４７４，０００	４７８，０００	５５，６７０	１１
１９４，０００	１９６，０００	１７，７７０	９	３２１，０００	３２４，０００	３２，７２０	１０	４７８，０００	４８２，０００	５６，２７０	１１
１９６，０００	１９８，０００	１７，９７０	９	３２４，０００	３２７，０００	３３，１７０	１０	４８２，０００	４８６，０００	５６，８７０	１１
１９８，０００	２００，０００	１８，１７０	９	３２７，０００	３３０，０００	３３，６２０	１０	４８６，０００	４９０，０００	５７，４７０	１１
２００，０００	２０２，０００	１８，３７０	９	３３０，０００	３３３，０００	３４，０７０	１０	４９０，０００	４９４，０００	５８，０７０	１１
２０２，０００	２０４，０００	１８，５９０	９	３３３，０００	３３６，０００	３４，５２０	１０	４９４，０００	４９８，０００	５８，６７０	１１
２０４，０００	２０６，０００	１８，８１０	９	３３６，０００	３３９，０００	３４，９７０	１０	４９８，０００	５０２，０００	５９，２７０	１１
２０６，０００	２０８，０００	１９，０４０	９	３３９，０００	３４２，０００	３５，４２０	１０	５０２，０００	５０６，０００	５９，８９０	１１
２０８，０００	２１０，０００	１９，２６０	９	３４２，０００	３４５，０００	３５，８７０	１０	５０６，０００	５１０，０００	６０，５４０	１１
２１０，０００	２１３，０００	１９，４９０	９	３４５，０００	３４８，０００	３６，３２０	１０	５１０，０００	５１４，０００	６１，１９０	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	％
５１４，０００	５１８，０００	６１，８３０	１２	７１０，０００	７１５，０００	９７，７７０	１３	９３５，０００	９４０，０００	１４４，３９０	１５
５１８，０００	５２２，０００	６２，４８０	１２	７１５，０００	７２０，０００	９８，７７０	１３	９４０，０００	９４５，０００	１４５，４５０	１５
５２２，０００	５２６，０００	６３，１３０	１２	７２０，０００	７２５，０００	９９，７７０	１３	９４５，０００	９５０，０００	１４６，５１０	１５
５２６，０００	５３０，０００	６３，７８０	１２	７２５，０００	７３０，０００	１００，７７０	１３	９５０，０００	９５５，０００	１４７，５７０	１５
５３０，０００	５３４，０００	６４，４３０	１２	７３０，０００	７３５，０００	１０１，７７０	１３	９５５，０００	９６０，０００	１４８，６３０	１５
５３４，０００	５３８，０００	６５，０７０	１２	７３５，０００	７４０，０００	１０２，７７０	１３	９６０，０００	９６５，０００	１４９，６９０	１５
５３８，０００	５４２，０００	６５，７２０	１２	７４０，０００	７４５，０００	１０３，７７０	１４	９６５，０００	９７０，０００	１５０，７５０	１５
５４２，０００	５４６，０００	６６，３７０	１２	７４５，０００	７５０，０００	１０４，７７０	１４	９７０，０００	９７５，０００	１５１，８１０	１５
５４６，０００	５５０，０００	６７，０２０	１２	７５０，０００	７５５，０００	１０５，７７０	１４	９７５，０００	９８０，０００	１５２，８７０	１５
５５０，０００	５５４，０００	６７，６７０	１２	７５５，０００	７６０，０００	１０６，７７０	１４	９８０，０００	９８５，０００	１５３，９３０	１５
５５４，０００	５５８，０００	６８，３１０	１２	７６０，０００	７６５，０００	１０７，７７０	１４	９８５，０００	９９０，０００	１５４，９９０	１５
５５８，０００	５６２，０００	６８，９６０	１２	７６５，０００	７７０，０００	１０８，７７０	１４	９９０，０００	９９５，０００	１５６，０５０	１５
５６２，０００	５６６，０００	６９，６１０	１２	７７０，０００	７７５，０００	１０９，７７０	１４	９９５，０００	１，０００，０００	１５７，１１０	１５
５６６，０００	５７０，０００	７０，２６０	１２	７７５，０００	７８０，０００	１１０，７７０	１４
５７０，０００	５７４，０００	７０，９１０	１２	７８０，０００	７８５，０００	１１１，７７０	１４
５７４，０００	５７８，０００	７１，５５０	１２	７８５，０００	７９０，０００	１１２，７７０	１４	１，０００，０００	１，２００，０００	（イ）の金額に２５％を乗じて算出した金額から９１，８３０円を控除した金額
５７８，０００	５８２，０００	７２，２００	１２	７９０，０００	７９５，０００	１１３，７７０	１４
５８２，０００	５８６，０００	７２，８５０	１２	７９５，０００	８００，０００	１１４，７７０	１４
５８６，０００	５９０，０００	７３，５００	１２	８００，０００	８０５，０００	１１５，７７０	１４
５９０，０００	５９４，０００	７４，１５０	１２	８０５，０００	８１０，０００	１１６，８３０	１４
５９４，０００	５９８，０００	７４，７９０	１２	８１０，０００	８１５，０００	１１７，８９０	１４	１，２００，０００	１，５００，０００	（イ）の金額に２６．２％を乗じて算出した金額から１０６，２３０円を控除した金額
５９８，０００	６０２，０００	７５，４４０	１２	８１５，０００	８２０，０００	１１８，９５０	１４
６０２，０００	６０６，０００	７６，１７０	１２	８２０，０００	８２５，０００	１２０，０１０	１４
６０６，０００	６１０，０００	７６，９７０	１２	８２５，０００	８３０，０００	１２１，０７０	１４
６１０，０００	６１４，０００	７７，７７０	１２	８３０，０００	８３５，０００	１２２，１３０	１４
６１４，０００	６１８，０００	７８，５７０	１２	８３５，０００	８４０，０００	１２３，１９０	１４	１，５００，０００	１，８００，０００	（イ）の金額に３０％を乗じて算出した金額から１６３，２３０円を控除した金額
６１８，０００	６２２，０００	７９，３７０	１２	８４０，０００	８４５，０００	１２４，２５０	１４
６２２，０００	６２６，０００	８０，１７０	１２	８４５，０００	８５０，０００	１２５，３１０	１４
６２６，０００	６３０，０００	８０，９７０	１２	８５０，０００	８５５，０００	１２６，３７０	１４
６３０，０００	６３５，０００	８１，７７０	１２	８５５，０００	８６０，０００	１２７，４３０	１４
６３５，０００	６４０，０００	８２，７７０	１３	８６０，０００	８６５，０００	１２８，４９０	１４	１，８００，０００	２，２００，０００	（イ）の金額に３１．２％を乗じて算出した金額から１８４，８３０円を控除した金額
６４０，０００	６４５，０００	８３，７７０	１３	８６５，０００	８７０，０００	１２９，５５０	１４
６４５，０００	６５０，０００	８４，７７０	１３	８７０，０００	８７５，０００	１３０，６１０	１５
６５０，０００	６５５，０００	８５，７７０	１３	８７５，０００	８８０，０００	１３１，６７０	１５
６５５，０００	６６０，０００	８６，７７０	１３	８８０，０００	８８５，０００	１３２，７３０	１５
６６０，０００	６６５，０００	８７，７７０	１３	８８５，０００	８９０，０００	１３３，７９０	１５	２，２００，０００	２，５００，０００	（イ）の金額に３５％を乗じて算出した金額から２６８，４３０円を控除した金額
６６５，０００	６７０，０００	８８，７７０	１３	８９０，０００	８９５，０００	１３４，８５０	１５
６７０，０００	６７５，０００	８９，７７０	１３	８９５，０００	９００，０００	１３５，９１０	１５
６７５，０００	６８０，０００	９０，７７０	１３	９００，０００	９０５，０００	１３６，９７０	１５
６８０，０００	６８５，０００	９１，７７０	１３	９０５，０００	９１０，０００	１３８，０３０	１５
６８５，０００	６９０，０００	９２，７７０	１３	９１０，０００	９１５，０００	１３９，０９０	１５	２，５００，０００	３，０００，０００	（イ）の金額に３６．２％を乗じて算出した金額から２９８，４３０円を控除した金額
６９０，０００	６９５，０００	９３，７７０	１３	９１５，０００	９２０，０００	１４０，１５０	１５
６９５，０００	７００，０００	９４，７７０	１３	９２０，０００	９２５，０００	１４１，２１０	１５
７００，０００	７０５，０００	９５，７７０	１３	９２５，０００	９３０，０００	１４２，２７０	１５
７０５，０００	７１０，０００	９６，７７０	１３	９３０，０００	９３５，０００	１４３，３３０	１５

（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		％
３，０００，０００	４，０００，０００	（イ）の金額に４０％を乗じて算出した金額から４１２，４３０円を控除した金額		１０，０００，０００	２０，０００，０００	（イ）の金額に５５％を乗じて算出した金額から１，４１２，４３０円を控除した金額		４５，０００，０００	６０，０００，０００	（イ）の金額に７０％を乗じて算出した金額から６，１６２，４３０円を控除した金額
４，０００，０００	６，０００，０００	（イ）の金額に４５％を乗じて算出した金額から６１２，４３０円を控除した金額		２０，０００，０００	３０，０００，０００	（イ）の金額に６０％を乗じて算出した金額から２，４１２，４３０円を控除した金額		６０，０００，０００円以上		（イ）の金額に７５％を乗じて算出した金額から９，１６２，４３０円を控除した金額
６，０００，０００	１０，０００，０００	（イ）の金額に５０％を乗じて算出した金額から９１２，４３０円を控除した金額		３０，０００，０００	４５，０００，０００	（イ）の金額に６５％を乗じて算出した金額から３，９１２，４３０円を控除した金額

（注）この表において「調整所得金額」とは、新法第八十四条第一項第一号（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）　附則第三条第一項（昭和四十一年分の所得税の所得控除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八十四条第一項第二号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。

Supplementary Provisions, Appended Table 2

附則別表第二昭和４１年分の山林所得に係る所得税の簡易税額表

(1)

Taxable timber income		Tax amount	Taxable timber income		Tax amount	Taxable timber income		Tax amount
At least	Less than	Tax amount	At least	Less than	Tax amount	At least	Less than	Tax amount
yen	yen	yen	yen	yen	yen	yen	yen	yen
yen	yen	yen	23,000	23,500	1,920	61,000	62,000	5,100
Less than 1,500 yen		0
Less than 1,500 yen		0	23,500	24,000	1,960	62,000	63,000	5,180
1,500	2,000	120	24,000	24,500	2,000	63,000	64,000	5,270
2,000	2,500	160	24,500	25,000	2,050	64,000	65,000	5,350
2,500	3,000	200	25,000	25,500	2,090	65,000	66,000	5,440
3,000	3,500	250	25,500	26,000	2,130	66,000	67,000	5,520
3,500	4,000	290	26,000	26,500	2,170	67,000	68,000	5,600
4,000	4,500	330	26,500	27,000	2,210	68,000	69,000	5,690
4,500	5,000	370	27,000	27,500	2,250	69,000	70,000	5,770
5,000	5,500	410	27,500	28,000	2,300	70,000	71,000	5,850
5,500	6,000	460	28,000	28,500	2,340	71,000	72,000	5,940
6,000	6,500	500	28,500	29,000	2,380	72,000	73,000	6,020
6,500	7,000	540	29,000	29,500	2,420	73,000	74,000	6,110
7,000	7,500	580	29,500	30,000	2,460	74,000	75,000	6,190
7,500	8,000	620	30,000	31,000	2,510	75,000	76,000	6,270
8,000	8,500	660	31,000	32,000	2,590	76,000	77,000	6,360
8,500	9,000	710	32,000	33,000	2,670	77,000	78,000	6,440
9,000	9,500	750	33,000	34,000	2,760	78,000	79,000	6,520
9,500	10,000	790	34,000	35,000	2,840	79,000	80,000	6,610
10,000	10,500	830	35,000	36,000	2,920	80,000	81,000	6,690
10,500	11,000	870	36,000	37,000	3,010	81,000	82,000	6,770
11,000	11,500	920	37,000	38,000	3,090	82,000	83,000	6,860
11,500	12,000	960	38,000	39,000	3,180	83,000	84,000	6,940
12,000	12,500	1,000	39,000	40,000	3,260	84,000	85,000	7,030
12,500	13,000	1,040	40,000	41,000	3,340	85,000	86,000	7,110
13,000	13,500	1,080	41,000	42,000	3,430	86,000	87,000	7,190
13,500	14,000	1,120	42,000	43,000	3,510	87,000	88,000	7,280
14,000	14,500	1,170	43,000	44,000	3,590	88,000	89,000	7,360
14,500	15,000	1,210	44,000	45,000	3,680	89,000	90,000	7,440
15,000	15,500	1,250	45,000	46,000	3,760	90,000	92,000	7,530
15,500	16,000	1,290	46,000	47,000	3,850	92,000	94,000	7,700
16,000	16,500	1,330	47,000	48,000	3,930	94,000	96,000	7,860
16,500	17,000	1,380	48,000	49,000	4,010	96,000	98,000	8,030
17,000	17,500	1,420	49,000	50,000	4,100	98,000	100,000	8,200
17,500	18,000	1,460	50,000	51,000	4,180	100,000	102,000	8,370
18,000	18,500	1,500	51,000	52,000	4,260	102,000	104,000	8,530
18,500	19,000	1,540	52,000	53,000	4,350	104,000	106,000	8,700
19,000	19,500	1,590	53,000	54,000	4,430	106,000	108,000	8,870
19,500	20,000	1,630	54,000	55,000	4,510	108,000	110,000	9,030
20,000	20,500	1,670	55,000	56,000	4,600	110,000	112,000	9,200
20,500	21,000	1,710	56,000	57,000	4,680	112,000	114,000	9,370
21,000	21,500	1,750	57,000	58,000	4,770	114,000	116,000	9,540
21,500	22,000	1,790	58,000	59,000	4,850	116,000	118,000	9,700
22,000	22,500	1,840	59,000	60,000	4,930	118,000	120,000	9,870
22,500	23,000	1,880	60,000	61,000	5,020	120,000	122,000	10,040

(2)

Taxable timber income		Tax amount	Taxable timber income		Tax amount	Taxable timber income		Tax amount
At least	Less than	Tax amount	At least	Less than	Tax amount	At least	Less than	Tax amount
yen	yen	yen	yen	yen	yen	yen	yen	yen
122,000	124,000	10,210	213,000	216,000	17,820	348,000	351,000	29,120
124,000	126,000	10,370	216,000	219,000	18,070	351,000	354,000	29,370
126,000	128,000	10,540	219,000	222,000	18,330	354,000	357,000	29,620
128,000	130,000	10,710	222,000	225,000	18,580	357,000	360,000	29,880
130,000	132,000	10,880	225,000	228,000	18,830	360,000	363,000	30,130
132,000	134,000	11,040	228,000	231,000	19,080	363,000	366,000	30,380
134,000	136,000	11,210	231,000	234,000	19,330	366,000	369,000	30,630
136,000	138,000	11,380	234,000	237,000	19,580	369,000	372,000	30,880
138,000	140,000	11,550	237,000	240,000	19,830	372,000	375,000	31,130
140,000	142,000	11,710	240,000	243,000	20,080	375,000	378,000	31,380
142,000	144,000	11,880	243,000	246,000	20,330	378,000	381,000	31,630
144,000	146,000	12,050	246,000	249,000	20,590	381,000	384,000	31,880
146,000	148,000	12,220	249,000	252,000	20,840	384,000	387,000	32,140
148,000	150,000	12,380	252,000	255,000	21,090	387,000	390,000	32,390
150,000	152,000	12,550	255,000	258,000	21,340	390,000	394,000	32,640
152,000	154,000	12,720	258,000	261,000	21,590	394,000	398,000	32,970
154,000	156,000	12,880	261,000	264,000	21,840	398,000	402,000	33,310
156,000	158,000	13,050	264,000	267,000	22,090	402,000	406,000	33,640
158,000	160,000	13,220	267,000	270,000	22,340	406,000	410,000	33,980
160,000	162,000	13,390	270,000	273,000	22,590	410,000	414,000	34,310
162,000	164,000	13,550	273,000	276,000	22,850	414,000	418,000	34,650
164,000	166,000	13,720	276,000	279,000	23,100	418,000	422,000	34,980
166,000	168,000	13,890	279,000	282,000	23,350	422,000	426,000	35,320
168,000	170,000	14,060	282,000	285,000	23,600	426,000	430,000	35,650
170,000	172,000	14,220	285,000	288,000	23,850	430,000	434,000	35,990
172,000	174,000	14,390	288,000	291,000	24,100	434,000	438,000	36,320
174,000	176,000	14,560	291,000	294,000	24,350	438,000	442,000	36,660
176,000	178,000	14,730	294,000	297,000	24,600	442,000	446,000	36,990
178,000	180,000	14,890	297,000	300,000	24,850	446,000	450,000	37,330
180,000	182,000	15,060	300,000	303,000	25,110	450,000	454,000	37,660
182,000	184,000	15,230	303,000	306,000	25,360	454,000	458,000	37,990
184,000	186,000	15,400	306,000	309,000	25,610	458,000	462,000	38,330
186,000	188,000	15,560	309,000	312,000	25,860	462,000	466,000	38,660
188,000	190,000	15,730	312,000	315,000	26,110	466,000	470,000	39,000
190,000	192,000	15,900	315,000	318,000	26,360	470,000	474,000	39,330
192,000	194,000	16,070	318,000	321,000	26,610	474,000	478,000	39,670
194,000	196,000	16,230	321,000	324,000	26,860	478,000	482,000	40,000
196,000	198,000	16,400	324,000	327,000	27,110	482,000	486,000	40,340
198,000	200,000	16,570	327,000	330,000	27,360	486,000	490,000	40,670
200,000	202,000	16,740	330,000	333,000	27,620	490,000	494,000	41,010
202,000	204,000	16,900	333,000	336,000	27,870	494,000	498,000	41,340
204,000	206,000	17,070	336,000	339,000	28,120	498,000	502,000	41,680
206,000	208,000	17,240	339,000	342,000	28,370	502,000	506,000	42,050
208,000	210,000	17,400	342,000	345,000	28,620	506,000	510,000	42,450
210,000	213,000	17,570	345,000	348,000	28,870	510,000	514,000	42,850

(3)

Taxable timber income		Tax amount	Taxable timber income		Tax amount	Taxable timber income		Tax amount
At least	Less than	Tax amount	At least	Less than	Tax amount	At least	Less than	Tax amount
yen	yen	yen	yen	yen	yen	yen	yen	yen
514,000	518,000	43,250	710,000	715,000	62,850	935,000	940,000	85,350
518,000	522,000	43,650	715,000	720,000	63,350	940,000	945,000	85,850
522,000	526,000	44,050	720,000	725,000	63,850	945,000	950,000	86,350
526,000	530,000	44,450	725,000	730,000	64,350	950,000	955,000	86,850
530,000	534,000	44,850	730,000	735,000	64,850	955,000	960,000	87,350
534,000	538,000	45,250	735,000	740,000	65,350	960,000	965,000	87,850
538,000	542,000	45,650	740,000	745,000	65,850	965,000	970,000	88,350
542,000	546,000	46,050	745,000	750,000	66,350	970,000	975,000	88,850
546,000	550,000	46,450	750,000	755,000	66,850	975,000	980,000	89,350
550,000	554,000	46,850	755,000	760,000	67,350	980,000	985,000	89,850
554,000	558,000	47,250	760,000	765,000	67,850	985,000	990,000	90,350
558,000	562,000	47,650	765,000	770,000	68,350	990,000	995,000	90,850
562,000	566,000	48,050	770,000	775,000	68,850	995,000	1,000,000	91,350
566,000	570,000	48,450	775,000	780,000	69,350
570,000	574,000	48,850	780,000	785,000	69,850
574,000	578,000	49,250	785,000	790,000	70,350	1,000,000	1,500,000	The amount calculated by multiplying the taxable timber income by 11.2%, less 20,150 yen
578,000	582,000	49,650	790,000	795,000	70,850
582,000	586,000	50,050	795,000	800,000	71,350
586,000	590,000	50,450	800,000	805,000	71,850
590,000	594,000	50,850	805,000	810,000	72,350
594,000	598,000	51,250	810,000	815,000	72,850	1,500,000	2,500,000	The amount calculated by multiplying the taxable timber income by 15%, less 77,150 yen
598,000	602,000	51,650	815,000	820,000	73,350
602,000	606,000	52,050	820,000	825,000	73,850
606,000	610,000	52,450	825,000	830,000	74,350
610,000	614,000	52,850	830,000	835,000	74,850
614,000	618,000	53,250	835,000	840,000	75,350	2,500,000	3,000,000	The amount calculated by multiplying the taxable timber income by 16.2%, less 107,150 yen
618,000	622,000	53,650	840,000	845,000	75,850
622,000	626,000	54,050	845,000	850,000	76,350
626,000	630,000	54,450	850,000	855,000	76,850
630,000	635,000	54,850	855,000	860,000	77,350
635,000	640,000	55,350	860,000	865,000	77,850	3,000,000	4,000,000	The amount calculated by multiplying the taxable timber income by 20%, less 221,150 yen
640,000	645,000	55,850	865,000	870,000	78,350
645,000	650,000	56,350	870,000	875,000	78,850
650,000	655,000	56,850	875,000	880,000	79,350
655,000	660,000	57,350	880,000	885,000	79,850
660,000	665,000	57,850	885,000	890,000	80,350	4,000,000	5,000,000	The amount calculated by multiplying the taxable timber income by 21.2%, less 269,150 yen
665,000	670,000	58,350	890,000	895,000	80,850
670,000	675,000	58,850	895,000	900,000	81,350
675,000	680,000	59,350	900,000	905,000	81,850
680,000	685,000	59,850	905,000	910,000	82,350
685,000	690,000	60,350	910,000	915,000	82,850	5,000,000	6,000,000	The amount calculated by multiplying the taxable timber income by 25%, less 459,150 yen
690,000	695,000	60,850	915,000	920,000	83,350
695,000	700,000	61,350	920,000	925,000	83,850
700,000	705,000	61,850	925,000	930,000	84,350
705,000	710,000	62,350	930,000	935,000	84,850

(4)

Taxable timber income		Tax amount	Taxable timber income		Tax amount	Taxable timber income		Tax amount
At least	Less than	Tax amount	At least	Less than	Tax amount	At least	Less than	Tax amount
yen	yen		yen	yen		yen	yen
6,000,000	7,500,000	The amount calculated by multiplying the taxable timber income by 26.2%, less 531,150 yen	15,000,000	20,000,000	The amount calculated by multiplying the taxable timber income by 40%, less 2,062,150 yen	150,000,000	225,000,000	The amount calculated by multiplying the taxable timber income by 65%, less 19,562,150 yen
7,500,000	9,000,000	The amount calculated by multiplying the taxable timber income by 30%, less 816,150 yen	20,000,000	30,000,000	The amount calculated by multiplying the taxable timber income by 45%, less 3,062,150 yen	225,000,000	300,000,000	The amount calculated by multiplying the taxable timber income by 70%, less 30,812,150 yen
9,000,000	11,000,000	The amount calculated by multiplying the taxable timber income by 31.2%, less 924,150 yen	30,000,000	50,000,000	The amount calculated by multiplying the taxable timber income by 50%, less 4,562,150 yen	300,000,000 yen or more		The amount calculated by multiplying the taxable timber income by 75%, less 45,812,150 yen
11,000,000	12,500,000	The amount calculated by multiplying the taxable timber income by 35%, less 1,342,150 yen	50,000,000	100,000,000	The amount calculated by multiplying the taxable timber income by 55%, less 7,062,150 yen
12,500,000	15,000,000	The amount calculated by multiplying the taxable timber income by 36.2%, less 1,492,150 yen	100,000,000	150,000,000	The amount calculated by multiplying the taxable timber income by 60%, less 12,062,150 yen

(Remarks) To find the tax amount on taxable timber income, find the applicable row of the "Taxable timber income" column according to the taxable timber income; the amount stated in the "Tax amount" column of that row is the tax amount sought.

（一）

課税山林所得金額		税額	課税山林所得金額		税額	課税山林所得金額		税額
以上	未満	税額	以上	未満	税額	以上	未満	税額
円	円	円	円	円	円	円	円	円
円	円	円	２３，０００	２３，５００	１，９２０	６１，０００	６２，０００	５，１００
１，５００円未満		０
１，５００円未満		０	２３，５００	２４，０００	１，９６０	６２，０００	６３，０００	５，１８０
１，５００	２，０００	１２０	２４，０００	２４，５００	２，０００	６３，０００	６４，０００	５，２７０
２，０００	２，５００	１６０	２４，５００	２５，０００	２，０５０	６４，０００	６５，０００	５，３５０
２，５００	３，０００	２００	２５，０００	２５，５００	２，０９０	６５，０００	６６，０００	５，４４０
３，０００	３，５００	２５０	２５，５００	２６，０００	２，１３０	６６，０００	６７，０００	５，５２０
３，５００	４，０００	２９０	２６，０００	２６，５００	２，１７０	６７，０００	６８，０００	５，６００
４，０００	４，５００	３３０	２６，５００	２７，０００	２，２１０	６８，０００	６９，０００	５，６９０
４，５００	５，０００	３７０	２７，０００	２７，５００	２，２５０	６９，０００	７０，０００	５，７７０
５，０００	５，５００	４１０	２７，５００	２８，０００	２，３００	７０，０００	７１，０００	５，８５０
５，５００	６，０００	４６０	２８，０００	２８，５００	２，３４０	７１，０００	７２，０００	５，９４０
６，０００	６，５００	５００	２８，５００	２９，０００	２，３８０	７２，０００	７３，０００	６，０２０
６，５００	７，０００	５４０	２９，０００	２９，５００	２，４２０	７３，０００	７４，０００	６，１１０
７，０００	７，５００	５８０	２９，５００	３０，０００	２，４６０	７４，０００	７５，０００	６，１９０
７，５００	８，０００	６２０	３０，０００	３１，０００	２，５１０	７５，０００	７６，０００	６，２７０
８，０００	８，５００	６６０	３１，０００	３２，０００	２，５９０	７６，０００	７７，０００	６，３６０
８，５００	９，０００	７１０	３２，０００	３３，０００	２，６７０	７７，０００	７８，０００	６，４４０
９，０００	９，５００	７５０	３３，０００	３４，０００	２，７６０	７８，０００	７９，０００	６，５２０
９，５００	１０，０００	７９０	３４，０００	３５，０００	２，８４０	７９，０００	８０，０００	６，６１０
１０，０００	１０，５００	８３０	３５，０００	３６，０００	２，９２０	８０，０００	８１，０００	６，６９０
１０，５００	１１，０００	８７０	３６，０００	３７，０００	３，０１０	８１，０００	８２，０００	６，７７０
１１，０００	１１，５００	９２０	３７，０００	３８，０００	３，０９０	８２，０００	８３，０００	６，８６０
１１，５００	１２，０００	９６０	３８，０００	３９，０００	３，１８０	８３，０００	８４，０００	６，９４０
１２，０００	１２，５００	１，０００	３９，０００	４０，０００	３，２６０	８４，０００	８５，０００	７，０３０
１２，５００	１３，０００	１，０４０	４０，０００	４１，０００	３，３４０	８５，０００	８６，０００	７，１１０
１３，０００	１３，５００	１，０８０	４１，０００	４２，０００	３，４３０	８６，０００	８７，０００	７，１９０
１３，５００	１４，０００	１，１２０	４２，０００	４３，０００	３，５１０	８７，０００	８８，０００	７，２８０
１４，０００	１４，５００	１，１７０	４３，０００	４４，０００	３，５９０	８８，０００	８９，０００	７，３６０
１４，５００	１５，０００	１，２１０	４４，０００	４５，０００	３，６８０	８９，０００	９０，０００	７，４４０
１５，０００	１５，５００	１，２５０	４５，０００	４６，０００	３，７６０	９０，０００	９２，０００	７，５３０
１５，５００	１６，０００	１，２９０	４６，０００	４７，０００	３，８５０	９２，０００	９４，０００	７，７００
１６，０００	１６，５００	１，３３０	４７，０００	４８，０００	３，９３０	９４，０００	９６，０００	７，８６０
１６，５００	１７，０００	１，３８０	４８，０００	４９，０００	４，０１０	９６，０００	９８，０００	８，０３０
１７，０００	１７，５００	１，４２０	４９，０００	５０，０００	４，１００	９８，０００	１００，０００	８，２００
１７，５００	１８，０００	１，４６０	５０，０００	５１，０００	４，１８０	１００，０００	１０２，０００	８，３７０
１８，０００	１８，５００	１，５００	５１，０００	５２，０００	４，２６０	１０２，０００	１０４，０００	８，５３０
１８，５００	１９，０００	１，５４０	５２，０００	５３，０００	４，３５０	１０４，０００	１０６，０００	８，７００
１９，０００	１９，５００	１，５９０	５３，０００	５４，０００	４，４３０	１０６，０００	１０８，０００	８，８７０
１９，５００	２０，０００	１，６３０	５４，０００	５５，０００	４，５１０	１０８，０００	１１０，０００	９，０３０
２０，０００	２０，５００	１，６７０	５５，０００	５６，０００	４，６００	１１０，０００	１１２，０００	９，２００
２０，５００	２１，０００	１，７１０	５６，０００	５７，０００	４，６８０	１１２，０００	１１４，０００	９，３７０
２１，０００	２１，５００	１，７５０	５７，０００	５８，０００	４，７７０	１１４，０００	１１６，０００	９，５４０
２１，５００	２２，０００	１，７９０	５８，０００	５９，０００	４，８５０	１１６，０００	１１８，０００	９，７００
２２，０００	２２，５００	１，８４０	５９，０００	６０，０００	４，９３０	１１８，０００	１２０，０００	９，８７０
２２，５００	２３，０００	１，８８０	６０，０００	６１，０００	５，０２０	１２０，０００	１２２，０００	１０，０４０

（二）

課税山林所得金額		税額	課税山林所得金額		税額	課税山林所得金額		税額
以上	未満	税額	以上	未満	税額	以上	未満	税額
円	円	円	円	円	円	円	円	円
１２２，０００	１２４，０００	１０，２１０	２１３，０００	２１６，０００	１７，８２０	３４８，０００	３５１，０００	２９，１２０
１２４，０００	１２６，０００	１０，３７０	２１６，０００	２１９，０００	１８，０７０	３５１，０００	３５４，０００	２９，３７０
１２６，０００	１２８，０００	１０，５４０	２１９，０００	２２２，０００	１８，３３０	３５４，０００	３５７，０００	２９，６２０
１２８，０００	１３０，０００	１０，７１０	２２２，０００	２２５，０００	１８，５８０	３５７，０００	３６０，０００	２９，８８０
１３０，０００	１３２，０００	１０，８８０	２２５，０００	２２８，０００	１８，８３０	３６０，０００	３６３，０００	３０，１３０
１３２，０００	１３４，０００	１１，０４０	２２８，０００	２３１，０００	１９，０８０	３６３，０００	３６６，０００	３０，３８０
１３４，０００	１３６，０００	１１，２１０	２３１，０００	２３４，０００	１９，３３０	３６６，０００	３６９，０００	３０，６３０
１３６，０００	１３８，０００	１１，３８０	２３４，０００	２３７，０００	１９，５８０	３６９，０００	３７２，０００	３０，８８０
１３８，０００	１４０，０００	１１，５５０	２３７，０００	２４０，０００	１９，８３０	３７２，０００	３７５，０００	３１，１３０
１４０，０００	１４２，０００	１１，７１０	２４０，０００	２４３，０００	２０，０８０	３７５，０００	３７８，０００	３１，３８０
１４２，０００	１４４，０００	１１，８８０	２４３，０００	２４６，０００	２０，３３０	３７８，０００	３８１，０００	３１，６３０
１４４，０００	１４６，０００	１２，０５０	２４６，０００	２４９，０００	２０，５９０	３８１，０００	３８４，０００	３１，８８０
１４６，０００	１４８，０００	１２，２２０	２４９，０００	２５２，０００	２０，８４０	３８４，０００	３８７，０００	３２，１４０
１４８，０００	１５０，０００	１２，３８０	２５２，０００	２５５，０００	２１，０９０	３８７，０００	３９０，０００	３２，３９０
１５０，０００	１５２，０００	１２，５５０	２５５，０００	２５８，０００	２１，３４０	３９０，０００	３９４，０００	３２，６４０
１５２，０００	１５４，０００	１２，７２０	２５８，０００	２６１，０００	２１，５９０	３９４，０００	３９８，０００	３２，９７０
１５４，０００	１５６，０００	１２，８８０	２６１，０００	２６４，０００	２１，８４０	３９８，０００	４０２，０００	３３，３１０
１５６，０００	１５８，０００	１３，０５０	２６４，０００	２６７，０００	２２，０９０	４０２，０００	４０６，０００	３３，６４０
１５８，０００	１６０，０００	１３，２２０	２６７，０００	２７０，０００	２２，３４０	４０６，０００	４１０，０００	３３，９８０
１６０，０００	１６２，０００	１３，３９０	２７０，０００	２７３，０００	２２，５９０	４１０，０００	４１４，０００	３４，３１０
１６２，０００	１６４，０００	１３，５５０	２７３，０００	２７６，０００	２２，８５０	４１４，０００	４１８，０００	３４，６５０
１６４，０００	１６６，０００	１３，７２０	２７６，０００	２７９，０００	２３，１００	４１８，０００	４２２，０００	３４，９８０
１６６，０００	１６８，０００	１３，８９０	２７９，０００	２８２，０００	２３，３５０	４２２，０００	４２６，０００	３５，３２０
１６８，０００	１７０，０００	１４，０６０	２８２，０００	２８５，０００	２３，６００	４２６，０００	４３０，０００	３５，６５０
１７０，０００	１７２，０００	１４，２２０	２８５，０００	２８８，０００	２３，８５０	４３０，０００	４３４，０００	３５，９９０
１７２，０００	１７４，０００	１４，３９０	２８８，０００	２９１，０００	２４，１００	４３４，０００	４３８，０００	３６，３２０
１７４，０００	１７６，０００	１４，５６０	２９１，０００	２９４，０００	２４，３５０	４３８，０００	４４２，０００	３６，６６０
１７６，０００	１７８，０００	１４，７３０	２９４，０００	２９７，０００	２４，６００	４４２，０００	４４６，０００	３６，９９０
１７８，０００	１８０，０００	１４，８９０	２９７，０００	３００，０００	２４，８５０	４４６，０００	４５０，０００	３７，３３０
１８０，０００	１８２，０００	１５，０６０	３００，０００	３０３，０００	２５，１１０	４５０，０００	４５４，０００	３７，６６０
１８２，０００	１８４，０００	１５，２３０	３０３，０００	３０６，０００	２５，３６０	４５４，０００	４５８，０００	３７，９９０
１８４，０００	１８６，０００	１５，４００	３０６，０００	３０９，０００	２５，６１０	４５８，０００	４６２，０００	３８，３３０
１８６，０００	１８８，０００	１５，５６０	３０９，０００	３１２，０００	２５，８６０	４６２，０００	４６６，０００	３８，６６０
１８８，０００	１９０，０００	１５，７３０	３１２，０００	３１５，０００	２６，１１０	４６６，０００	４７０，０００	３９，０００
１９０，０００	１９２，０００	１５，９００	３１５，０００	３１８，０００	２６，３６０	４７０，０００	４７４，０００	３９，３３０
１９２，０００	１９４，０００	１６，０７０	３１８，０００	３２１，０００	２６，６１０	４７４，０００	４７８，０００	３９，６７０
１９４，０００	１９６，０００	１６，２３０	３２１，０００	３２４，０００	２６，８６０	４７８，０００	４８２，０００	４０，０００
１９６，０００	１９８，０００	１６，４００	３２４，０００	３２７，０００	２７，１１０	４８２，０００	４８６，０００	４０，３４０
１９８，０００	２００，０００	１６，５７０	３２７，０００	３３０，０００	２７，３６０	４８６，０００	４９０，０００	４０，６７０
２００，０００	２０２，０００	１６，７４０	３３０，０００	３３３，０００	２７，６２０	４９０，０００	４９４，０００	４１，０１０
２０２，０００	２０４，０００	１６，９００	３３３，０００	３３６，０００	２７，８７０	４９４，０００	４９８，０００	４１，３４０
２０４，０００	２０６，０００	１７，０７０	３３６，０００	３３９，０００	２８，１２０	４９８，０００	５０２，０００	４１，６８０
２０６，０００	２０８，０００	１７，２４０	３３９，０００	３４２，０００	２８，３７０	５０２，０００	５０６，０００	４２，０５０
２０８，０００	２１０，０００	１７，４００	３４２，０００	３４５，０００	２８，６２０	５０６，０００	５１０，０００	４２，４５０
２１０，０００	２１３，０００	１７，５７０	３４５，０００	３４８，０００	２８，８７０	５１０，０００	５１４，０００	４２，８５０

（三）

課税山林所得金額		税額	課税山林所得金額		税額	課税山林所得金額		税額
以上	未満	税額	以上	未満	税額	以上	未満	税額
円	円	円	円	円	円	円	円	円
５１４，０００	５１８，０００	４３，２５０	７１０，０００	７１５，０００	６２，８５０	９３５，０００	９４０，０００	８５，３５０
５１８，０００	５２２，０００	４３，６５０	７１５，０００	７２０，０００	６３，３５０	９４０，０００	９４５，０００	８５，８５０
５２２，０００	５２６，０００	４４，０５０	７２０，０００	７２５，０００	６３，８５０	９４５，０００	９５０，０００	８６，３５０
５２６，０００	５３０，０００	４４，４５０	７２５，０００	７３０，０００	６４，３５０	９５０，０００	９５５，０００	８６，８５０
５３０，０００	５３４，０００	４４，８５０	７３０，０００	７３５，０００	６４，８５０	９５５，０００	９６０，０００	８７，３５０
５３４，０００	５３８，０００	４５，２５０	７３５，０００	７４０，０００	６５，３５０	９６０，０００	９６５，０００	８７，８５０
５３８，０００	５４２，０００	４５，６５０	７４０，０００	７４５，０００	６５，８５０	９６５，０００	９７０，０００	８８，３５０
５４２，０００	５４６，０００	４６，０５０	７４５，０００	７５０，０００	６６，３５０	９７０，０００	９７５，０００	８８，８５０
５４６，０００	５５０，０００	４６，４５０	７５０，０００	７５５，０００	６６，８５０	９７５，０００	９８０，０００	８９，３５０
５５０，０００	５５４，０００	４６，８５０	７５５，０００	７６０，０００	６７，３５０	９８０，０００	９８５，０００	８９，８５０
５５４，０００	５５８，０００	４７，２５０	７６０，０００	７６５，０００	６７，８５０	９８５，０００	９９０，０００	９０，３５０
５５８，０００	５６２，０００	４７，６５０	７６５，０００	７７０，０００	６８，３５０	９９０，０００	９９５，０００	９０，８５０
５６２，０００	５６６，０００	４８，０５０	７７０，０００	７７５，０００	６８，８５０	９９５，０００	１，０００，０００	９１，３５０
５６６，０００	５７０，０００	４８，４５０	７７５，０００	７８０，０００	６９，３５０
５７０，０００	５７４，０００	４８，８５０	７８０，０００	７８５，０００	６９，８５０
５７４，０００	５７８，０００	４９，２５０	７８５，０００	７９０，０００	７０，３５０	１，０００，０００	１，５００，０００	課税山林所得金額に１１．２％を乗じて算出した金額から２０，１５０円を控除した金額
５７８，０００	５８２，０００	４９，６５０	７９０，０００	７９５，０００	７０，８５０
５８２，０００	５８６，０００	５０，０５０	７９５，０００	８００，０００	７１，３５０
５８６，０００	５９０，０００	５０，４５０	８００，０００	８０５，０００	７１，８５０
５９０，０００	５９４，０００	５０，８５０	８０５，０００	８１０，０００	７２，３５０
５９４，０００	５９８，０００	５１，２５０	８１０，０００	８１５，０００	７２，８５０	１，５００，０００	２，５００，０００	課税山林所得金額に１５％を乗じて算出した金額から７７，１５０円を控除した金額
５９８，０００	６０２，０００	５１，６５０	８１５，０００	８２０，０００	７３，３５０
６０２，０００	６０６，０００	５２，０５０	８２０，０００	８２５，０００	７３，８５０
６０６，０００	６１０，０００	５２，４５０	８２５，０００	８３０，０００	７４，３５０
６１０，０００	６１４，０００	５２，８５０	８３０，０００	８３５，０００	７４，８５０
６１４，０００	６１８，０００	５３，２５０	８３５，０００	８４０，０００	７５，３５０	２，５００，０００	３，０００，０００	課税山林所得金額に１６．２％を乗じて算出した金額から１０７，１５０円を控除した金額
６１８，０００	６２２，０００	５３，６５０	８４０，０００	８４５，０００	７５，８５０
６２２，０００	６２６，０００	５４，０５０	８４５，０００	８５０，０００	７６，３５０
６２６，０００	６３０，０００	５４，４５０	８５０，０００	８５５，０００	７６，８５０
６３０，０００	６３５，０００	５４，８５０	８５５，０００	８６０，０００	７７，３５０
６３５，０００	６４０，０００	５５，３５０	８６０，０００	８６５，０００	７７，８５０	３，０００，０００	４，０００，０００	課税山林所得金額に２０％を乗じて算出した金額から２２１，１５０円を控除した金額
６４０，０００	６４５，０００	５５，８５０	８６５，０００	８７０，０００	７８，３５０
６４５，０００	６５０，０００	５６，３５０	８７０，０００	８７５，０００	７８，８５０
６５０，０００	６５５，０００	５６，８５０	８７５，０００	８８０，０００	７９，３５０
６５５，０００	６６０，０００	５７，３５０	８８０，０００	８８５，０００	７９，８５０
６６０，０００	６６５，０００	５７，８５０	８８５，０００	８９０，０００	８０，３５０	４，０００，０００	５，０００，０００	課税山林所得金額に２１．２％を乗じて算出した金額から２６９，１５０円を控除した金額
６６５，０００	６７０，０００	５８，３５０	８９０，０００	８９５，０００	８０，８５０
６７０，０００	６７５，０００	５８，８５０	８９５，０００	９００，０００	８１，３５０
６７５，０００	６８０，０００	５９，３５０	９００，０００	９０５，０００	８１，８５０
６８０，０００	６８５，０００	５９，８５０	９０５，０００	９１０，０００	８２，３５０
６８５，０００	６９０，０００	６０，３５０	９１０，０００	９１５，０００	８２，８５０	５，０００，０００	６，０００，０００	課税山林所得金額に２５％を乗じて算出した金額から４５９，１５０円を控除した金額
６９０，０００	６９５，０００	６０，８５０	９１５，０００	９２０，０００	８３，３５０
６９５，０００	７００，０００	６１，３５０	９２０，０００	９２５，０００	８３，８５０
７００，０００	７０５，０００	６１，８５０	９２５，０００	９３０，０００	８４，３５０
７０５，０００	７１０，０００	６２，３５０	９３０，０００	９３５，０００	８４，８５０

（四）

課税山林所得金額		税額	課税山林所得金額		税額	課税山林所得金額		税額
以上	未満	税額	以上	未満	税額	以上	未満	税額
円	円		円	円		円	円
６，０００，０００	７，５００，０００	課税山林所得金額に２６．２％を乗じて算出した金額から５３１，１５０円を控除した金額	１５，０００，０００	２０，０００，０００	課税山林所得金額に４０％を乗じて算出した金額から２，０６２，１５０円を控除した金額	１５０，０００，０００	２２５，０００，０００	課税山林所得金額に６５％を乗じて算出した金額から１９，５６２，１５０円を控除した金額
７，５００，０００	９，０００，０００	課税山林所得金額に３０％を乗じて算出した金額から８１６，１５０円を控除した金額	２０，０００，０００	３０，０００，０００	課税山林所得金額に４５％を乗じて算出した金額から３，０６２，１５０円を控除した金額	２２５，０００，０００	３００，０００，０００	課税山林所得金額に７０％を乗じて算出した金額から３０，８１２，１５０円を控除した金額
９，０００，０００	１１，０００，０００	課税山林所得金額に３１．２％を乗じて算出した金額から９２４，１５０円を控除した金額	３０，０００，０００	５０，０００，０００	課税山林所得金額に５０％を乗じて算出した金額から４，５６２，１５０円を控除した金額	３００，０００，０００円以上		課税山林所得金額に７５％を乗じて算出した金額から４５，８１２，１５０円を控除した金額
１１，０００，０００	１２，５００，０００	課税山林所得金額に３５％を乗じて算出した金額から１，３４２，１５０円を控除した金額	５０，０００，０００	１００，０００，０００	課税山林所得金額に５５％を乗じて算出した金額から７，０６２，１５０円を控除した金額
１２，５００，０００	１５，０００，０００	課税山林所得金額に３６．２％を乗じて算出した金額から１，４９２，１５０円を控除した金額	１００，０００，０００	１５０，０００，０００	課税山林所得金額に６０％を乗じて算出した金額から１２，０６２，１５０円を控除した金額

（備考）課税山林所得金額に係る税額を求めるには、課税山林所得金額に応じ、「課税山林所得金額」欄の該当する行を求めるものとし、その行の「税額」欄に記載されている金額が、その求める税額である。

Supplementary Provisions, Appended Table 3

附則別表第三昭和４１年分の所得税の予定納税基準額算出のための控除額表

(1)

Taxable aggregate income and similar amount for 1965 income tax		Column A											Column B			Column C
		Number of dependents and similar persons											Age of the relative employed only by a blue-return filer			Relative employed only by the Resident
		0 persons	1 person	2 persons	3 persons	4 persons	5 persons	6 persons	7 persons	8 persons	9 persons	10 persons or more	Age 20 or older	Age 19	Under age 19	Relative employed only by the Resident
At least	Less than	Amount of deduction											Amount of deduction per person
yen	yen	yen	yen	yen	yen	yen	yen	yen	yen	yen	yen	yen	yen	yen	yen	yen
Less than 150,000 yen		Full amount	Full amount	Full amount	Full amount	Full amount	Full amount	Full amount	Full amount	Full amount	Full amount	Full amount	0	0	0	0
150,000	160,000	630	Full amount	Full amount	Full amount	Full amount	Full amount	Full amount	Full amount	Full amount	Full amount	Full amount	Full amount	Full amount	Full amount	Full amount
160,000	170,000	630	1,630	Full amount	Full amount	Full amount	Full amount	Full amount	Full amount	Full amount	Full amount	Full amount	Full amount	Full amount	Full amount	Full amount
170,000	180,000	630	1,630	2,630	Full amount	Full amount	Full amount	Full amount	Full amount	Full amount	Full amount	Full amount	Full amount	Full amount	Full amount	Full amount
180,000	190,000	630	1,630	2,630	3,630	Full amount	Full amount	Full amount	Full amount	Full amount	Full amount	Full amount	Full amount	Full amount	Full amount	3,000
190,000	200,000	630	1,630	2,630	3,630	4,630	Full amount	Full amount	Full amount	Full amount	Full amount	Full amount	Full amount	Full amount	Full amount	3,000
200,000	210,000	1,130	2,130	3,130	4,130	5,130	6,130	Full amount	Full amount	Full amount	Full amount	Full amount	5,250	Full amount	Full amount	3,000
210,000	220,000	1,510	2,630	3,630	4,630	5,630	6,630	7,630	Full amount	Full amount	Full amount	Full amount	5,370	Full amount	Full amount	3,120
220,000	230,000	1,890	3,010	4,130	5,130	6,130	7,130	8,130	9,130	Full amount	Full amount	Full amount	5,490	Full amount	7,740	3,240
230,000	240,000	2,270	3,390	4,510	5,630	6,630	7,630	8,630	9,630	10,630	Full amount	Full amount	5,610	8,610	7,860	3,360
240,000	250,000	2,650	3,770	4,890	6,010	7,130	8,130	9,130	10,130	11,130	12,130	Full amount	5,730	8,730	7,980	3,360
250,000	260,000	3,030	4,150	5,270	6,390	7,510	8,630	9,630	10,630	11,630	12,630	13,630	5,850	8,850	8,100	3,360
260,000	270,000	3,410	4,530	5,650	6,770	7,890	9,010	10,130	11,130	12,130	13,130	14,130	5,880	8,970	8,220	3,360
270,000	280,000	3,790	4,910	6,030	7,150	8,270	9,390	10,510	11,630	12,630	13,630	14,630	5,880	9,090	8,340	3,360
280,000	290,000	4,170	5,290	6,410	7,530	8,650	9,770	10,890	12,010	13,130	14,130	15,130	5,880	9,210	8,400	3,360
290,000	300,000	4,550	5,670	6,790	7,910	9,030	10,150	11,270	12,390	13,510	14,630	15,630	5,880	9,240	8,400	3,360
300,000	310,000	4,930	6,050	7,170	8,290	9,410	10,530	11,650	12,770	13,890	15,010	16,130	5,880	9,240	8,400	3,360
310,000	320,000	4,930	6,430	7,550	8,670	9,790	10,910	12,030	13,150	14,270	15,390	16,510	6,260	9,620	8,780	3,740
320,000	330,000	4,930	6,430	7,930	9,050	10,170	11,290	12,410	13,530	14,650	15,770	16,890	6,640	10,000	9,160	4,120
330,000	340,000	4,930	6,430	7,930	9,430	10,550	11,670	12,790	13,910	15,030	16,150	17,270	7,020	10,380	9,540	4,500
340,000	350,000	4,930	6,430	7,930	9,430	10,930	12,050	13,170	14,290	15,410	16,530	17,650	7,400	10,760	9,920	4,500
350,000	360,000	4,930	6,430	7,930	9,430	10,930	12,430	13,550	14,670	15,790	16,910	18,030	7,780	11,140	10,300	4,500
360,000	370,000	4,930	6,430	7,930	9,430	10,930	12,430	13,930	15,050	16,170	17,290	18,410	7,880	11,520	10,680	4,500
370,000	380,000	4,930	6,430	7,930	9,430	10,930	12,430	13,930	15,430	16,550	17,670	18,790	7,880	11,900	11,060	4,500
380,000	390,000	4,930	6,430	7,930	9,430	10,930	12,430	13,930	15,430	16,930	18,050	19,170	7,880	12,280	11,250	4,500
390,000	400,000	4,930	6,430	7,930	9,430	10,930	12,430	13,930	15,430	16,930	18,430	19,550	7,880	12,380	11,250	4,500
400,000	500,000	4,930	6,430	7,930	9,430	10,930	12,430	13,930	15,430	16,930	18,430	19,930	7,880	12,380	11,250	4,500
500,000	510,000	5,430	6,930	8,430	9,930	11,430	12,930	14,430	15,930	17,430	18,930	20,430	7,880	12,380	11,250	4,500
510,000	520,000	5,810	7,430	8,930	10,430	11,930	13,430	14,930	16,430	17,930	19,430	20,930	8,000	12,500	11,370	4,620
520,000	530,000	6,190	7,810	9,430	10,930	12,430	13,930	15,430	16,930	18,430	19,930	21,430	8,120	12,620	11,490	4,740
530,000	540,000	6,570	8,190	9,810	11,430	12,930	14,430	15,930	17,430	18,930	20,430	21,930	8,240	12,740	11,610	4,860
540,000	550,000	6,950	8,570	10,190	11,810	13,430	14,930	16,430	17,930	19,430	20,930	22,430	8,360	12,860	11,730	4,860
550,000	560,000	7,330	8,950	10,570	12,190	13,810	15,430	16,930	18,430	19,930	21,430	22,930	8,480	12,980	11,850	4,860
560,000	570,000	7,710	9,330	10,950	12,570	14,190	15,810	17,430	18,930	20,430	21,930	23,430	8,510	13,100	11,970	4,860
570,000	580,000	8,090	9,710	11,330	12,950	14,570	16,190	17,810	19,430	20,930	22,430	23,930	8,510	13,220	12,090	4,860
580,000	590,000	8,470	10,090	11,710	13,330	14,950	16,570	18,190	19,810	21,430	22,930	24,430	8,510	13,340	12,150	4,860
590,000	600,000	8,850	10,470	12,090	13,710	15,330	16,950	18,570	20,190	21,810	23,430	24,930	8,510	13,370	12,150	4,860
600,000	610,000	9,230	10,850	12,470	14,090	15,710	17,330	18,950	20,570	22,190	23,810	25,430	8,510	13,370	12,150	4,860
610,000	620,000	9,230	11,230	12,850	14,470	16,090	17,710	19,330	20,950	22,570	24,190	25,810	8,890	13,750	12,530	5,240
620,000	630,000	9,230	11,230	13,230	14,850	16,470	18,090	19,710	21,330	22,950	24,570	26,190	9,270	14,130	12,910	5,620
630,000	640,000	9,230	11,230	13,230	15,230	16,850	18,470	20,090	21,710	23,330	24,950	26,570	9,650	14,510	13,290	6,000
640,000	650,000	9,230	11,230	13,230	15,230	17,230	18,850	20,470	22,090	23,710	25,330	26,950	10,030	14,890	13,670	6,000
650,000	660,000	9,230	11,230	13,230	15,230	17,230	19,230	20,850	22,470	24,090	25,710	27,330	10,410	15,270	14,050	6,000
660,000	670,000	9,230	11,230	13,230	15,230	17,230	19,230	21,230	22,850	24,470	26,090	27,710	10,500	15,650	14,430	6,000
670,000	680,000	9,230	11,230	13,230	15,230	17,230	19,230	21,230	23,230	24,850	26,470	28,090	10,500	16,030	14,810	6,000
680,000	690,000	9,230	11,230	13,230	15,230	17,230	19,230	21,230	23,230	25,230	26,850	28,470	10,500	16,410	15,000	6,000

(2)

Taxable aggregate income and similar amount for 1965 income tax		Column A											Column B			Column C
		Number of dependents and similar persons											Age of the relative employed only by a blue-return filer			Relative employed only by the Resident
		0 persons	1 person	2 persons	3 persons	4 persons	5 persons	6 persons	7 persons	8 persons	9 persons	10 persons or more	Age 20 or older	Age 19	Under age 19	Relative employed only by the Resident
At least	Less than	Amount of deduction											Amount of deduction per person
yen	yen	yen	yen	yen	yen	yen	yen	yen	yen	yen	yen	yen	yen	yen	yen	yen
690,000	700,000	9,230	11,230	13,230	15,230	17,230	19,230	21,230	23,230	25,230	27,230	28,850	10,500	16,500	15,000	6,000
700,000	800,000	9,230	11,230	13,230	15,230	17,230	19,230	21,230	23,230	25,230	27,230	29,230	10,500	16,500	15,000	6,000
800,000	810,000	9,730	11,730	13,730	15,730	17,730	19,730	21,730	23,730	25,730	27,730	29,730	10,500	16,500	15,000	6,000
810,000	820,000	10,110	12,230	14,230	16,230	18,230	20,230	22,230	24,230	26,230	28,230	30,230	10,620	16,620	15,120	6,120
820,000	830,000	10,490	12,610	14,730	16,730	18,730	20,730	22,730	24,730	26,730	28,730	30,730	10,740	16,740	15,240	6,240
830,000	840,000	10,870	12,990	15,110	17,230	19,230	21,230	23,230	25,230	27,230	29,230	31,230	10,860	16,860	15,360	6,360
840,000	850,000	11,250	13,370	15,490	17,610	19,730	21,730	23,730	25,730	27,730	29,730	31,730	10,980	16,980	15,480	6,360
850,000	860,000	11,630	13,750	15,870	17,990	20,110	22,230	24,230	26,230	28,230	30,230	32,230	11,100	17,100	15,600	6,360
860,000	870,000	12,010	14,130	16,250	18,370	20,490	22,610	24,730	26,730	28,730	30,730	32,730	11,130	17,220	15,720	6,360
870,000	880,000	12,390	14,510	16,630	18,750	20,870	22,990	25,110	27,230	29,230	31,230	33,230	11,130	17,340	15,840	6,360
880,000	890,000	12,770	14,890	17,010	19,130	21,250	23,370	25,490	27,610	29,730	31,730	33,730	11,130	17,460	15,900	6,360
890,000	900,000	13,150	15,270	17,390	19,510	21,630	23,750	25,870	27,990	30,110	32,230	34,230	11,130	17,490	15,900	6,360
900,000	910,000	13,530	15,650	17,770	19,890	22,010	24,130	26,250	28,370	30,490	32,610	34,730	11,130	17,490	15,900	6,360
910,000	920,000	13,910	16,030	18,150	20,270	22,390	24,510	26,630	28,750	30,870	32,990	35,110	11,130	17,490	15,900	6,360
920,000	930,000	14,290	16,410	18,530	20,650	22,770	24,890	27,010	29,130	31,250	33,370	35,490	11,130	17,490	15,900	6,360
930,000	940,000	14,670	16,790	18,910	21,030	23,150	25,270	27,390	29,510	31,630	33,750	35,870	11,130	17,490	15,900	6,360
940,000	950,000	15,050	17,170	19,290	21,410	23,530	25,650	27,770	29,890	32,010	34,130	36,250	11,130	17,490	15,900	6,360
950,000	960,000	15,430	17,550	19,670	21,790	23,910	26,030	28,150	30,270	32,390	34,510	36,630	11,130	17,490	15,900	6,360
960,000	970,000	15,810	17,930	20,050	22,170	24,290	26,410	28,530	30,650	32,770	34,890	37,010	11,130	17,490	15,900	6,360
970,000	980,000	16,190	18,310	20,430	22,550	24,670	26,790	28,910	31,030	33,150	35,270	37,390	11,130	17,490	15,900	6,360
980,000	990,000	16,570	18,690	20,810	22,930	25,050	27,170	29,290	31,410	33,530	35,650	37,770	11,130	17,490	15,900	6,360
990,000	1,000,000	16,950	19,070	21,190	23,310	25,430	27,550	29,670	31,790	33,910	36,030	38,150	11,130	17,490	15,900	6,360
1,000,000	1,010,000	17,330	19,450	21,570	23,690	25,810	27,930	30,050	32,170	34,290	36,410	38,530	11,130	17,490	15,900	6,360
1,010,000	1,020,000	17,330	19,830	21,950	24,070	26,190	28,310	30,430	32,550	34,670	36,790	38,910	11,510	17,870	16,280	6,740
1,020,000	1,030,000	17,330	19,830	22,330	24,450	26,570	28,690	30,810	32,930	35,050	37,170	39,290	11,890	18,250	16,660	7,120
1,030,000	1,040,000	17,330	19,830	22,330	24,830	26,950	29,070	31,190	33,310	35,430	37,550	39,670	12,270	18,630	17,040	7,500
1,040,000	1,050,000	17,330	19,830	22,330	24,830	27,330	29,450	31,570	33,690	35,810	37,930	40,050	12,650	19,010	17,420	7,500
1,050,000	1,060,000	17,330	19,830	22,330	24,830	27,330	29,830	31,950	34,070	36,190	38,310	40,430	13,030	19,390	17,800	7,500
1,060,000	1,070,000	17,330	19,830	22,330	24,830	27,330	29,830	32,330	34,450	36,570	38,690	40,810	13,130	19,770	18,180	7,500
1,070,000	1,080,000	17,330	19,830	22,330	24,830	27,330	29,830	32,330	34,830	36,950	39,070	41,190	13,130	20,150	18,560	7,500
1,080,000	1,090,000	17,330	19,830	22,330	24,830	27,330	29,830	32,330	34,830	37,330	39,450	41,570	13,130	20,530	18,750	7,500
1,090,000	1,100,000	17,330	19,830	22,330	24,830	27,330	29,830	32,330	34,830	37,330	39,830	41,950	13,130	20,630	18,750	7,500
1,100,000	1,200,000	17,330	19,830	22,330	24,830	27,330	29,830	32,330	34,830	37,330	39,830	42,330	13,130	20,630	18,750	7,500
1,200,000	1,210,000	17,830	20,330	22,830	25,330	27,830	30,330	32,830	35,330	37,830	40,330	42,830	13,130	20,630	18,750	7,500
1,210,000	1,220,000	18,210	20,830	23,330	25,830	28,330	30,830	33,330	35,830	38,330	40,830	43,330	13,250	20,750	18,870	7,620
1,220,000	1,230,000	18,590	21,210	23,830	26,330	28,830	31,330	33,830	36,330	38,830	41,330	43,830	13,370	20,870	18,990	7,740
1,230,000	1,240,000	18,970	21,590	24,210	26,830	29,330	31,830	34,330	36,830	39,330	41,830	44,330	13,490	20,990	19,110	7,860
1,240,000	1,250,000	19,350	21,970	24,590	27,210	29,830	32,330	34,830	37,330	39,830	42,330	44,830	13,610	21,110	19,230	7,860
1,250,000	1,260,000	19,730	22,350	24,970	27,590	30,210	32,830	35,330	37,830	40,330	42,830	45,330	13,730	21,230	19,350	7,860
1,260,000	1,270,000	20,110	22,730	25,350	27,970	30,590	33,210	35,830	38,330	40,830	43,330	45,830	13,760	21,350	19,470	7,860
1,270,000	1,280,000	20,490	23,110	25,730	28,350	30,970	33,590	36,210	38,830	41,330	43,830	46,330	13,760	21,470	19,590	7,860
1,280,000	1,290,000	20,870	23,490	26,110	28,730	31,350	33,970	36,590	39,210	41,830	44,330	46,830	13,760	21,590	19,650	7,860
1,290,000	1,300,000	21,250	23,870	26,490	29,110	31,730	34,350	36,970	39,590	42,210	44,830	47,330	13,760	21,620	19,650	7,860
1,300,000	1,310,000	21,630	24,250	26,870	29,490	32,110	34,730	37,350	39,970	42,590	45,210	47,830	13,760	21,620	19,650	7,860
1,310,000	1,320,000	22,010	24,630	27,250	29,870	32,490	35,110	37,730	40,350	42,970	45,590	48,210	13,760	21,620	19,650	7,860
1,320,000	1,330,000	22,390	25,010	27,630	30,250	32,870	35,490	38,110	40,730	43,350	45,970	48,590	13,760	21,620	19,650	7,860
1,330,000	1,340,000	22,770	25,390	28,010	30,630	33,250	35,870	38,490	41,110	43,730	46,350	48,970	13,760	21,620	19,650	7,860
1,340,000	1,350,000	23,150	25,770	28,390	31,010	33,630	36,250	38,870	41,490	44,110	46,730	49,350	13,760	21,620	19,650	7,860
1,350,000	1,360,000	23,530	26,150	28,770	31,390	34,010	36,630	39,250	41,870	44,490	47,110	49,730	13,760	21,620	19,650	7,860
1,360,000	1,370,000	23,910	26,530	29,150	31,770	34,390	37,010	39,630	42,250	44,870	47,490	50,110	13,760	21,620	19,650	7,860

(3)

Taxable aggregate income and similar amount for 1965 income tax		Column A											Column B			Column C
		Number of dependents and similar persons											Age of the relative employed only by a blue-return filer			Relative employed only by the Resident
		0 persons	1 person	2 persons	3 persons	4 persons	5 persons	6 persons	7 persons	8 persons	9 persons	10 persons or more	Age 20 or older	Age 19	Under age 19	Relative employed only by the Resident
At least	Less than	Amount of deduction											Amount of deduction per person
yen	yen	yen	yen	yen	yen	yen	yen	yen	yen	yen	yen	yen	yen	yen	yen	yen
1,370,000	1,380,000	24,290	26,910	29,530	32,150	34,770	37,390	40,010	42,630	45,250	47,870	50,490	13,760	21,620	19,650	7,860
1,380,000	1,390,000	24,670	27,290	29,910	32,530	35,150	37,770	40,390	43,010	45,630	48,250	50,870	13,760	21,620	19,650	7,860
1,390,000	1,400,000	25,050	27,670	30,290	32,910	35,530	38,150	40,770	43,390	46,010	48,630	51,250	13,760	21,620	19,650	7,860
1,400,000	1,410,000	25,430	28,050	30,670	33,290	35,910	38,530	41,150	43,770	46,390	49,010	51,630	13,760	21,620	19,650	7,860
1,410,000	1,420,000	25,810	28,430	31,050	33,670	36,290	38,910	41,530	44,150	46,770	49,390	52,010	13,760	21,620	19,650	7,860
1,420,000	1,430,000	26,190	28,810	31,430	34,050	36,670	39,290	41,910	44,530	47,150	49,770	52,390	13,760	21,620	19,650	7,860
1,430,000	1,440,000	26,570	29,190	31,810	34,430	37,050	39,670	42,290	44,910	47,530	50,150	52,770	13,760	21,620	19,650	7,860
1,440,000	1,450,000	26,950	29,570	32,190	34,810	37,430	40,050	42,670	45,290	47,910	50,530	53,150	13,760	21,620	19,650	7,860
1,450,000	1,460,000	27,330	29,950	32,570	35,190	37,810	40,430	43,050	45,670	48,290	50,910	53,530	13,760	21,620	19,650	7,860
1,460,000	1,470,000	27,710	30,330	32,950	35,570	38,190	40,810	43,430	46,050	48,670	51,290	53,910	13,760	21,620	19,650	7,860
1,470,000	1,480,000	28,090	30,710	33,330	35,950	38,570	41,190	43,810	46,430	49,050	51,670	54,290	13,760	21,620	19,650	7,860
1,480,000	1,490,000	28,470	31,090	33,710	36,330	38,950	41,570	44,190	46,810	49,430	52,050	54,670	13,760	21,620	19,650	7,860
1,490,000	1,500,000	28,850	31,470	34,090	36,710	39,330	41,950	44,570	47,190	49,810	52,430	55,050	13,760	21,620	19,650	7,860
1,500,000	1,510,000	29,230	31,850	34,470	37,090	39,710	42,330	44,950	47,570	50,190	52,810	55,430	13,760	21,620	19,650	7,860
1,510,000	1,520,000	29,230	32,230	34,850	37,470	40,090	42,710	45,330	47,950	50,570	53,190	55,810	14,140	22,000	20,030	8,240
1,520,000	1,530,000	29,230	32,230	35,230	37,850	40,470	43,090	45,710	48,330	50,950	53,570	56,190	14,520	22,380	20,410	8,620
1,530,000	1,540,000	29,230	32,230	35,230	38,230	40,850	43,470	46,090	48,710	51,330	53,950	56,570	14,900	22,760	20,790	9,000
1,540,000	1,550,000	29,230	32,230	35,230	38,230	41,230	43,850	46,470	49,090	51,710	54,330	56,950	15,280	23,140	21,170	9,000
1,550,000	1,560,000	29,230	32,230	35,230	38,230	41,230	44,230	46,850	49,470	52,090	54,710	57,330	15,660	23,520	21,550	9,000
1,560,000	1,570,000	29,230	32,230	35,230	38,230	41,230	44,230	47,230	49,850	52,470	55,090	57,710	15,750	23,900	21,930	9,000
1,570,000	1,580,000	29,230	32,230	35,230	38,230	41,230	44,230	47,230	50,230	52,850	55,470	58,090	15,750	24,280	22,310	9,000
1,580,000	1,590,000	29,230	32,230	35,230	38,230	41,230	44,230	47,230	50,230	53,230	55,850	58,470	15,750	24,660	22,500	9,000
1,590,000	1,600,000	29,230	32,230	35,230	38,230	41,230	44,230	47,230	50,230	53,230	56,230	58,850	15,750	24,750	22,500	9,000
1,600,000	1,800,000	29,230	32,230	35,230	38,230	41,230	44,230	47,230	50,230	53,230	56,230	59,230	15,750	24,750	22,500	9,000
1,800,000	1,810,000	29,730	32,730	35,730	38,730	41,730	44,730	47,730	50,730	53,730	56,730	59,730	15,750	24,750	22,500	9,000
1,810,000	1,820,000	30,110	33,230	36,230	39,230	42,230	45,230	48,230	51,230	54,230	57,230	60,230	15,870	24,870	22,620	9,120
1,820,000	1,830,000	30,490	33,610	36,730	39,730	42,730	45,730	48,730	51,730	54,730	57,730	60,730	15,990	24,990	22,740	9,240
1,830,000	1,840,000	30,870	33,990	37,110	40,230	43,230	46,230	49,230	52,230	55,230	58,230	61,230	16,110	25,110	22,860	9,360
1,840,000	1,850,000	31,250	34,370	37,490	40,610	43,730	46,730	49,730	52,730	55,730	58,730	61,730	16,230	25,230	22,980	9,360
1,850,000	1,860,000	31,630	34,750	37,870	40,990	44,110	47,230	50,230	53,230	56,230	59,230	62,230	16,350	25,350	23,100	9,360
1,860,000	1,870,000	32,010	35,130	38,250	41,370	44,490	47,610	50,730	53,730	56,730	59,730	62,730	16,380	25,470	23,220	9,360
1,870,000	1,880,000	32,390	35,510	38,630	41,750	44,870	47,990	51,110	54,230	57,230	60,230	63,230	16,380	25,590	23,340	9,360
1,880,000	1,890,000	32,770	35,890	39,010	42,130	45,250	48,370	51,490	54,610	57,730	60,730	63,730	16,380	25,710	23,400	9,360
1,890,000	1,900,000	33,150	36,270	39,390	42,510	45,630	48,750	51,870	54,990	58,110	61,230	64,230	16,380	25,740	23,400	9,360
1,900,000	1,910,000	33,530	36,650	39,770	42,890	46,010	49,130	52,250	55,370	58,490	61,610	64,730	16,380	25,740	23,400	9,360
1,910,000	1,920,000	33,910	37,030	40,150	43,270	46,390	49,510	52,630	55,750	58,870	61,990	65,110	16,380	25,740	23,400	9,360
1,920,000	1,930,000	34,290	37,410	40,530	43,650	46,770	49,890	53,010	56,130	59,250	62,370	65,490	16,380	25,740	23,400	9,360
1,930,000	1,940,000	34,670	37,790	40,910	44,030	47,150	50,270	53,390	56,510	59,630	62,750	65,870	16,380	25,740	23,400	9,360
1,940,000	1,950,000	35,050	38,170	41,290	44,410	47,530	50,650	53,770	56,890	60,010	63,130	66,250	16,380	25,740	23,400	9,360
1,950,000	1,960,000	35,430	38,550	41,670	44,790	47,910	51,030	54,150	57,270	60,390	63,510	66,630	16,380	25,740	23,400	9,360
1,960,000	1,970,000	35,810	38,930	42,050	45,170	48,290	51,410	54,530	57,650	60,770	63,890	67,010	16,380	25,740	23,400	9,360
1,970,000	1,980,000	36,190	39,310	42,430	45,550	48,670	51,790	54,910	58,030	61,150	64,270	67,390	16,380	25,740	23,400	9,360
1,980,000	1,990,000	36,570	39,690	42,810	45,930	49,050	52,170	55,290	58,410	61,530	64,650	67,770	16,380	25,740	23,400	9,360
1,990,000	2,000,000	36,950	40,070	43,190	46,310	49,430	52,550	55,670	58,790	61,910	65,030	68,150	16,380	25,740	23,400	9,360
2,000,000	2,010,000	37,330	40,450	43,570	46,690	49,810	52,930	56,050	59,170	62,290	65,410	68,530	16,380	25,740	23,400	9,360
2,010,000	2,020,000	37,710	40,830	43,950	47,070	50,190	53,310	56,430	59,550	62,670	65,790	68,910	16,380	25,740	23,400	9,360
2,020,000	2,030,000	38,090	41,210	44,330	47,450	50,570	53,690	56,810	59,930	63,050	66,170	69,290	16,380	25,740	23,400	9,360
2,030,000	2,040,000	38,470	41,590	44,710	47,830	50,950	54,070	57,190	60,310	63,430	66,550	69,670	16,380	25,740	23,400	9,360
2,040,000	2,050,000	38,850	41,970	45,090	48,210	51,330	54,450	57,570	60,690	63,810	66,930	70,050	16,380	25,740	23,400	9,360
2,050,000	2,060,000	39,230	42,350	45,470	48,590	51,710	54,830	57,950	61,070	64,190	67,310	70,430	16,380	25,740	23,400	9,360

(4)

Taxable aggregate income and similar amount for 1965 income tax		Column A											Column B			Column C
		Number of dependents and similar persons											Age of the relative employed only by a blue-return filer			Relative employed only by the Resident
		0 persons	1 person	2 persons	3 persons	4 persons	5 persons	6 persons	7 persons	8 persons	9 persons	10 persons or more	Age 20 or older	Age 19	Under age 19	Relative employed only by the Resident
At least	Less than	Amount of deduction											Amount of deduction per person
yen	yen	yen	yen	yen	yen	yen	yen	yen	yen	yen	yen	yen	yen	yen	yen	yen
2,060,000	2,070,000	39,610	42,730	45,850	48,970	52,090	55,210	58,330	61,450	64,570	67,690	70,810	16,380	25,740	23,400	9,360
2,070,000	2,080,000	39,990	43,110	46,230	49,350	52,470	55,590	58,710	61,830	64,950	68,070	71,190	16,380	25,740	23,400	9,360
2,080,000	2,090,000	40,370	43,490	46,610	49,730	52,850	55,970	59,090	62,210	65,330	68,450	71,570	16,380	25,740	23,400	9,360
2,090,000	2,100,000	40,750	43,870	46,990	50,110	53,230	56,350	59,470	62,590	65,710	68,830	71,950	16,380	25,740	23,400	9,360
2,100,000	2,110,000	41,130	44,250	47,370	50,490	53,610	56,730	59,850	62,970	66,090	69,210	72,330	16,380	25,740	23,400	9,360
2,110,000	2,120,000	41,510	44,630	47,750	50,870	53,990	57,110	60,230	63,350	66,470	69,590	72,710	16,380	25,740	23,400	9,360
2,120,000	2,130,000	41,890	45,010	48,130	51,250	54,370	57,490	60,610	63,730	66,850	69,970	73,090	16,380	25,740	23,400	9,360
2,130,000	2,140,000	42,270	45,390	48,510	51,630	54,750	57,870	60,990	64,110	67,230	70,350	73,470	16,380	25,740	23,400	9,360
2,140,000	2,150,000	42,650	45,770	48,890	52,010	55,130	58,250	61,370	64,490	67,610	70,730	73,850	16,380	25,740	23,400	9,360
2,150,000	2,160,000	43,030	46,150	49,270	52,390	55,510	58,630	61,750	64,870	67,990	71,110	74,230	16,380	25,740	23,400	9,360
2,160,000	2,170,000	43,410	46,530	49,650	52,770	55,890	59,010	62,130	65,250	68,370	71,490	74,610	16,380	25,740	23,400	9,360
2,170,000	2,180,000	43,790	46,910	50,030	53,150	56,270	59,390	62,510	65,630	68,750	71,870	74,990	16,380	25,740	23,400	9,360
2,180,000	2,190,000	44,170	47,290	50,410	53,530	56,650	59,770	62,890	66,010	69,130	72,250	75,370	16,380	25,740	23,400	9,360
2,190,000	2,200,000	44,550	47,670	50,790	53,910	57,030	60,150	63,270	66,390	69,510	72,630	75,750	16,380	25,740	23,400	9,360
2,200,000	2,210,000	44,930	48,050	51,170	54,290	57,410	60,530	63,650	66,770	69,890	73,010	76,130	16,380	25,740	23,400	9,360
2,210,000	2,220,000	44,930	48,430	51,550	54,670	57,790	60,910	64,030	67,150	70,270	73,390	76,510	16,760	26,120	23,780	9,740
2,220,000	2,230,000	44,930	48,430	51,930	55,050	58,170	61,290	64,410	67,530	70,650	73,770	76,890	17,140	26,500	24,160	10,120
2,230,000	2,240,000	44,930	48,430	51,930	55,430	58,550	61,670	64,790	67,910	71,030	74,150	77,270	17,520	26,880	24,540	10,500
2,240,000	2,250,000	44,930	48,430	51,930	55,430	58,930	62,050	65,170	68,290	71,410	74,530	77,650	17,900	27,260	24,920	10,500
2,250,000	2,260,000	44,930	48,430	51,930	55,430	58,930	62,430	65,550	68,670	71,790	74,910	78,030	18,280	27,640	25,300	10,500
2,260,000	2,270,000	44,930	48,430	51,930	55,430	58,930	62,430	65,930	69,050	72,170	75,290	78,410	18,380	28,020	25,680	10,500
2,270,000	2,280,000	44,930	48,430	51,930	55,430	58,930	62,430	65,930	69,430	72,550	75,670	78,790	18,380	28,400	26,060	10,500
2,280,000	2,290,000	44,930	48,430	51,930	55,430	58,930	62,430	65,930	69,430	72,930	76,050	79,170	18,380	28,780	26,250	10,500
2,290,000	2,300,000	44,930	48,430	51,930	55,430	58,930	62,430	65,930	69,430	72,930	76,430	79,550	18,380	28,880	26,250	10,500
2,300,000	2,500,000	44,930	48,430	51,930	55,430	58,930	62,430	65,930	69,430	72,930	76,430	79,930	18,380	28,880	26,250	10,500
2,500,000	2,510,000	45,430	48,930	52,430	55,930	59,430	62,930	66,430	69,930	73,430	76,930	80,430	18,380	28,880	26,250	10,500
2,510,000	2,520,000	45,810	49,430	52,930	56,430	59,930	63,430	66,930	70,430	73,930	77,430	80,930	18,500	29,000	26,370	10,620
2,520,000	2,530,000	46,190	49,810	53,430	56,930	60,430	63,930	67,430	70,930	74,430	77,930	81,430	18,620	29,120	26,490	10,740
2,530,000	2,540,000	46,570	50,190	53,810	57,430	60,930	64,430	67,930	71,430	74,930	78,430	81,930	18,740	29,240	26,610	10,860
2,540,000	2,550,000	46,950	50,570	54,190	57,810	61,430	64,930	68,430	71,930	75,430	78,930	82,430	18,860	29,360	26,730	10,860
2,550,000	2,560,000	47,330	50,950	54,570	58,190	61,810	65,430	68,930	72,430	75,930	79,430	82,930	18,980	29,480	26,850	10,860
2,560,000	2,570,000	47,710	51,330	54,950	58,570	62,190	65,810	69,430	72,930	76,430	79,930	83,430	19,010	29,600	26,970	10,860
2,570,000	2,580,000	48,090	51,710	55,330	58,950	62,570	66,190	69,810	73,430	76,930	80,430	83,930	19,010	29,720	27,090	10,860
2,580,000	2,590,000	48,470	52,090	55,710	59,330	62,950	66,570	70,190	73,810	77,430	80,930	84,430	19,010	29,840	27,150	10,860
2,590,000	2,600,000	48,850	52,470	56,090	59,710	63,330	66,950	70,570	74,190	77,810	81,430	84,930	19,010	29,870	27,150	10,860
2,600,000	2,610,000	49,230	52,850	56,470	60,090	63,710	67,330	70,950	74,570	78,190	81,810	85,430	19,010	29,870	27,150	10,860
2,610,000	2,620,000	49,610	53,230	56,850	60,470	64,090	67,710	71,330	74,950	78,570	82,190	85,810	19,010	29,870	27,150	10,860
2,620,000	2,630,000	49,990	53,610	57,230	60,850	64,470	68,090	71,710	75,330	78,950	82,570	86,190	19,010	29,870	27,150	10,860
2,630,000	2,640,000	50,370	53,990	57,610	61,230	64,850	68,470	72,090	75,710	79,330	82,950	86,570	19,010	29,870	27,150	10,860
2,640,000	2,650,000	50,750	54,370	57,990	61,610	65,230	68,850	72,470	76,090	79,710	83,330	86,950	19,010	29,870	27,150	10,860
2,650,000	2,660,000	51,130	54,750	58,370	61,990	65,610	69,230	72,850	76,470	80,090	83,710	87,330	19,010	29,870	27,150	10,860
2,660,000	2,670,000	51,510	55,130	58,750	62,370	65,990	69,610	73,230	76,850	80,470	84,090	87,710	19,010	29,870	27,150	10,860
2,670,000	2,680,000	51,890	55,510	59,130	62,750	66,370	69,990	73,610	77,230	80,850	84,470	88,090	19,010	29,870	27,150	10,860
2,680,000	2,690,000	52,270	55,890	59,510	63,130	66,750	70,370	73,990	77,610	81,230	84,850	88,470	19,010	29,870	27,150	10,860
2,690,000	2,700,000	52,650	56,270	59,890	63,510	67,130	70,750	74,370	77,990	81,610	85,230	88,850	19,010	29,870	27,150	10,860
2,700,000	2,710,000	53,030	56,650	60,270	63,890	67,510	71,130	74,750	78,370	81,990	85,610	89,230	19,010	29,870	27,150	10,860
2,710,000	2,720,000	53,410	57,030	60,650	64,270	67,890	71,510	75,130	78,750	82,370	85,990	89,610	19,010	29,870	27,150	10,860
2,720,000	2,730,000	53,790	57,410	61,030	64,650	68,270	71,890	75,510	79,130	82,750	86,370	89,990	19,010	29,870	27,150	10,860
2,730,000	2,740,000	54,170	57,790	61,410	65,030	68,650	72,270	75,890	79,510	83,130	86,750	90,370	19,010	29,870	27,150	10,860
2,740,000	2,750,000	54,550	58,170	61,790	65,410	69,030	72,650	76,270	79,890	83,510	87,130	90,750	19,010	29,870	27,150	10,860

(5)

Taxable aggregate income and similar amount for 1965 income tax		Column A											Column B			Column C
		Number of dependents and similar persons											Age of the relative employed only by a blue-return filer			Relative employed only by the Resident
		0 persons	1 person	2 persons	3 persons	4 persons	5 persons	6 persons	7 persons	8 persons	9 persons	10 persons or more	Age 20 or older	Age 19	Under age 19	Relative employed only by the Resident
At least	Less than	Amount of deduction											Amount of deduction per person
yen	yen	yen	yen	yen	yen	yen	yen	yen	yen	yen	yen	yen	yen	yen	yen	yen
2,750,000	2,760,000	54,930	58,550	62,170	65,790	69,410	73,030	76,650	80,270	83,890	87,510	91,130	19,010	29,870	27,150	10,860
2,760,000	2,770,000	55,310	58,930	62,550	66,170	69,790	73,410	77,030	80,650	84,270	87,890	91,510	19,010	29,870	27,150	10,860
2,770,000	2,780,000	55,690	59,310	62,930	66,550	70,170	73,790	77,410	81,030	84,650	88,270	91,890	19,010	29,870	27,150	10,860
2,780,000	2,790,000	56,070	59,690	63,310	66,930	70,550	74,170	77,790	81,410	85,030	88,650	92,270	19,010	29,870	27,150	10,860
2,790,000	2,800,000	56,450	60,070	63,690	67,310	70,930	74,550	78,170	81,790	85,410	89,030	92,650	19,010	29,870	27,150	10,860
2,800,000	2,810,000	56,830	60,450	64,070	67,690	71,310	74,930	78,550	82,170	85,790	89,410	93,030	19,010	29,870	27,150	10,860
2,810,000	2,820,000	57,210	60,830	64,450	68,070	71,690	75,310	78,930	82,550	86,170	89,790	93,410	19,010	29,870	27,150	10,860
2,820,000	2,830,000	57,590	61,210	64,830	68,450	72,070	75,690	79,310	82,930	86,550	90,170	93,790	19,010	29,870	27,150	10,860
2,830,000	2,840,000	57,970	61,590	65,210	68,830	72,450	76,070	79,690	83,310	86,930	90,550	94,170	19,010	29,870	27,150	10,860
2,840,000	2,850,000	58,350	61,970	65,590	69,210	72,830	76,450	80,070	83,690	87,310	90,930	94,550	19,010	29,870	27,150	10,860
2,850,000	2,860,000	58,730	62,350	65,970	69,590	73,210	76,830	80,450	84,070	87,690	91,310	94,930	19,010	29,870	27,150	10,860
2,860,000	2,870,000	59,110	62,730	66,350	69,970	73,590	77,210	80,830	84,450	88,070	91,690	95,310	19,010	29,870	27,150	10,860
2,870,000	2,880,000	59,490	63,110	66,730	70,350	73,970	77,590	81,210	84,830	88,450	92,070	95,690	19,010	29,870	27,150	10,860
2,880,000	2,890,000	59,870	63,490	67,110	70,730	74,350	77,970	81,590	85,210	88,830	92,450	96,070	19,010	29,870	27,150	10,860
2,890,000	2,900,000	60,250	63,870	67,490	71,110	74,730	78,350	81,970	85,590	89,210	92,830	96,450	19,010	29,870	27,150	10,860
2,900,000	2,910,000	60,630	64,250	67,870	71,490	75,110	78,730	82,350	85,970	89,590	93,210	96,830	19,010	29,870	27,150	10,860
2,910,000	2,920,000	61,010	64,630	68,250	71,870	75,490	79,110	82,730	86,350	89,970	93,590	97,210	19,010	29,870	27,150	10,860
2,920,000	2,930,000	61,390	65,010	68,630	72,250	75,870	79,490	83,110	86,730	90,350	93,970	97,590	19,010	29,870	27,150	10,860
2,930,000	2,940,000	61,770	65,390	69,010	72,630	76,250	79,870	83,490	87,110	90,730	94,350	97,970	19,010	29,870	27,150	10,860
2,940,000	2,950,000	62,150	65,770	69,390	73,010	76,630	80,250	83,870	87,490	91,110	94,730	98,350	19,010	29,870	27,150	10,860
2,950,000	2,960,000	62,530	66,150	69,770	73,390	77,010	80,630	84,250	87,870	91,490	95,110	98,730	19,010	29,870	27,150	10,860
2,960,000	2,970,000	62,910	66,530	70,150	73,770	77,390	81,010	84,630	88,250	91,870	95,490	99,110	19,010	29,870	27,150	10,860
2,970,000	2,980,000	63,290	66,910	70,530	74,150	77,770	81,390	85,010	88,630	92,250	95,870	99,490	19,010	29,870	27,150	10,860
2,980,000	2,990,000	63,670	67,290	70,910	74,530	78,150	81,770	85,390	89,010	92,630	96,250	99,870	19,010	29,870	27,150	10,860
2,990,000	3,000,000	64,050	67,670	71,290	74,910	78,530	82,150	85,770	89,390	93,010	96,630	100,250	19,010	29,870	27,150	10,860
3,000,000	3,010,000	64,430	68,050	71,670	75,290	78,910	82,530	86,150	89,770	93,390	97,010	100,630	19,010	29,870	27,150	10,860
3,010,000	3,020,000	64,430	68,430	72,050	75,670	79,290	82,910	86,530	90,150	93,770	97,390	101,010	19,390	30,250	27,530	11,240
3,020,000	3,030,000	64,430	68,430	72,430	76,050	79,670	83,290	86,910	90,530	94,150	97,770	101,390	19,770	30,630	27,910	11,620
3,030,000	3,040,000	64,430	68,430	72,430	76,430	80,050	83,670	87,290	90,910	94,530	98,150	101,770	20,150	31,010	28,290	12,000
3,040,000	3,050,000	64,430	68,430	72,430	76,430	80,430	84,050	87,670	91,290	94,910	98,530	102,150	20,530	31,390	28,670	12,000
3,050,000	3,060,000	64,430	68,430	72,430	76,430	80,430	84,430	88,050	91,670	95,290	98,910	102,530	20,910	31,770	29,050	12,000
3,060,000	3,070,000	64,430	68,430	72,430	76,430	80,430	84,430	88,430	92,050	95,670	99,290	102,910	21,000	32,150	29,430	12,000
3,070,000	3,080,000	64,430	68,430	72,430	76,430	80,430	84,430	88,430	92,430	96,050	99,670	103,290	21,000	32,530	29,810	12,000
3,080,000	3,090,000	64,430	68,430	72,430	76,430	80,430	84,430	88,430	92,430	96,430	100,050	103,670	21,000	32,910	30,000	12,000
3,090,000	3,100,000	64,430	68,430	72,430	76,430	80,430	84,430	88,430	92,430	96,430	100,430	104,050	21,000	33,000	30,000	12,000
3,100,000	4,000,000	64,430	68,430	72,430	76,430	80,430	84,430	88,430	92,430	96,430	100,430	104,430	21,000	33,000	30,000	12,000
4,000,000	4,010,000	64,930	68,930	72,930	76,930	80,930	84,930	88,930	92,930	96,930	100,930	104,930	21,000	33,000	30,000	12,000
4,010,000	4,020,000	64,930	69,430	73,430	77,430	81,430	85,430	89,430	93,430	97,430	101,430	105,430	21,500	33,500	30,500	12,500
4,020,000	4,030,000	64,930	69,430	73,930	77,930	81,930	85,930	89,930	93,930	97,930	101,930	105,930	22,000	34,000	31,000	13,000
4,030,000	4,040,000	64,930	69,430	73,930	78,430	82,430	86,430	90,430	94,430	98,430	102,430	106,430	22,500	34,500	31,500	13,500
4,040,000	4,050,000	64,930	69,430	73,930	78,430	82,930	86,930	90,930	94,930	98,930	102,930	106,930	23,000	35,000	32,000	13,500
4,050,000	4,060,000	64,930	69,430	73,930	78,430	82,930	87,430	91,430	95,430	99,430	103,430	107,430	23,500	35,500	32,500	13,500
4,060,000	4,070,000	64,930	69,430	73,930	78,430	82,930	87,430	91,930	95,930	99,930	103,930	107,930	23,630	36,000	33,000	13,500
4,070,000	4,080,000	64,930	69,430	73,930	78,430	82,930	87,430	91,930	96,430	100,430	104,430	108,430	23,630	36,500	33,500	13,500
4,080,000	4,090,000	64,930	69,430	73,930	78,430	82,930	87,430	91,930	96,430	100,930	104,930	108,930	23,630	37,000	33,750	13,500
4,090,000	4,100,000	64,930	69,430	73,930	78,430	82,930	87,430	91,930	96,430	100,930	105,430	109,430	23,630	37,130	33,750	13,500
4,100,000	6,000,000	64,930	69,430	73,930	78,430	82,930	87,430	91,930	96,430	100,930	105,430	109,930	23,630	37,130	33,750	13,500
6,000,000	6,010,000	65,430	69,930	74,430	78,930	83,430	87,930	92,430	96,930	101,430	105,930	110,430	23,630	37,130	33,750	13,500
6,010,000	6,020,000	65,430	70,430	74,930	79,430	83,930	88,430	92,930	97,430	101,930	106,430	110,930	24,130	37,630	34,250	14,000
6,020,000	6,030,000	65,430	70,430	75,430	79,930	84,430	88,930	93,430	97,930	102,430	106,930	111,430	24,630	38,130	34,750	14,500

(6)

Taxable aggregate income and similar amount for 1965 income tax		Column A											Column B			Column C
		Number of dependents and similar persons											Age of the relative employed only by a blue-return filer			Relative employed only by the Resident
		0 persons	1 person	2 persons	3 persons	4 persons	5 persons	6 persons	7 persons	8 persons	9 persons	10 persons or more	Age 20 or older	Age 19	Under age 19	Relative employed only by the Resident
At least	Less than	Amount of deduction											Amount of deduction per person
yen	yen	yen	yen	yen	yen	yen	yen	yen	yen	yen	yen	yen	yen	yen	yen		yen
6,030,000	6,040,000	65,430	70,430	75,430	80,430	84,930	89,430	93,930	98,430	102,930	107,430	111,930	25,130	38,630	35,250		15,000
6,040,000	6,050,000	65,430	70,430	75,430	80,430	85,430	89,930	94,430	98,930	103,430	107,930	112,430	25,630	39,130	35,750		15,000
6,050,000	6,060,000	65,430	70,430	75,430	80,430	85,430	90,430	94,930	99,430	103,930	108,430	112,930	26,130	39,630	36,250		15,000
6,060,000	6,070,000	65,430	70,430	75,430	80,430	85,430	90,430	95,430	99,930	104,430	108,930	113,430	26,250	40,130	36,750		15,000
6,070,000	6,080,000	65,430	70,430	75,430	80,430	85,430	90,430	95,430	100,430	104,930	109,430	113,930	26,250	40,630	37,250		15,000
6,080,000	6,090,000	65,430	70,430	75,430	80,430	85,430	90,430	95,430	100,430	105,430	109,930	114,430	26,250	41,130	37,500		15,000
6,090,000	6,100,000	65,430	70,430	75,430	80,430	85,430	90,430	95,430	100,430	105,430	110,430	114,930	26,250	41,250	37,500		15,000
6,100,000	10,000,000	65,430	70,430	75,430	80,430	85,430	90,430	95,430	100,430	105,430	110,430	115,430	26,250	41,250	37,500		15,000
10,000,000	10,010,000	65,930	70,930	75,930	80,930	85,930	90,930	95,930	100,930	105,930	110,930	115,930	26,250	41,250	37,500		15,000
10,010,000	10,020,000	65,930	71,430	76,430	81,430	86,430	91,430	96,430	101,430	106,430	111,430	116,430	26,750	41,750	38,000		15,500
10,020,000	10,030,000	65,930	71,430	76,930	81,930	86,930	91,930	96,930	101,930	106,930	111,930	116,930	27,250	42,250	38,500		16,000
10,030,000	10,040,000	65,930	71,430	76,930	82,430	87,430	92,430	97,430	102,430	107,430	112,430	117,430	27,750	42,750	39,000		16,500
10,040,000	10,050,000	65,930	71,430	76,930	82,430	87,930	92,930	97,930	102,930	107,930	112,930	117,930	28,250	43,250	39,500		16,500
10,050,000	10,060,000	65,930	71,430	76,930	82,430	87,930	93,430	98,430	103,430	108,430	113,430	118,430	28,750	43,750	40,000		16,500
10,060,000	10,070,000	65,930	71,430	76,930	82,430	87,930	93,430	98,930	103,930	108,930	113,930	118,930	28,880	44,250	40,500		16,500
10,070,000	10,080,000	65,930	71,430	76,930	82,430	87,930	93,430	98,930	104,430	109,430	114,430	119,430	28,880	44,750	41,000		16,500
10,080,000	10,090,000	65,930	71,430	76,930	82,430	87,930	93,430	98,930	104,430	109,930	114,930	119,930	28,880	45,250	41,250		16,500
10,090,000	10,100,000	65,930	71,430	76,930	82,430	87,930	93,430	98,930	104,430	109,930	115,430	120,430	28,880	45,380	41,250		16,500
10,100,000	20,000,000	65,930	71,430	76,930	82,430	87,930	93,430	98,930	104,430	109,930	115,430	120,930	28,880	45,380	41,250		16,500
20,000,000	20,010,000	66,430	71,930	77,430	82,930	88,430	93,930	99,430	104,930	110,430	115,930	121,430	28,880	45,380	41,250		16,500
20,010,000	20,020,000	66,430	72,430	77,930	83,430	88,930	94,430	99,930	105,430	110,930	116,430	121,930	29,380	45,880	41,750		17,000
20,020,000	20,030,000	66,430	72,430	78,430	83,930	89,430	94,930	100,430	105,930	111,430	116,930	122,430	29,880	46,380	42,250		17,500
20,030,000	20,040,000	66,430	72,430	78,430	84,430	89,930	95,430	100,930	106,430	111,930	117,430	122,930	30,380	46,880	42,750		18,000
20,040,000	20,050,000	66,430	72,430	78,430	84,430	90,430	95,930	101,430	106,930	112,430	117,930	123,430	30,880	47,380	43,250		18,000
20,050,000	20,060,000	66,430	72,430	78,430	84,430	90,430	96,430	101,930	107,430	112,930	118,430	123,930	31,380	47,880	43,750		18,000
20,060,000	20,070,000	66,430	72,430	78,430	84,430	90,430	96,430	102,430	107,930	113,430	118,930	124,430	31,500	48,380	44,250		18,000
20,070,000	20,080,000	66,430	72,430	78,430	84,430	90,430	96,430	102,430	108,430	113,930	119,430	124,930	31,500	48,880	44,750		18,000
20,080,000	20,090,000	66,430	72,430	78,430	84,430	90,430	96,430	102,430	108,430	114,430	119,930	125,430	31,500	49,380	45,000		18,000
20,090,000	20,100,000	66,430	72,430	78,430	84,430	90,430	96,430	102,430	108,430	114,430	120,430	125,930	31,500	49,500	45,000		18,000
20,100,000	30,000,000	66,430	72,430	78,430	84,430	90,430	96,430	102,430	108,430	114,430	120,430	126,430	31,500	49,500	45,000		18,000
30,000,000	30,010,000	66,930	72,930	78,930	84,930	90,930	96,930	102,930	108,930	114,930	120,930	126,930	31,500	49,500	45,000		18,000
30,010,000	30,020,000	66,930	73,430	79,430	85,430	91,430	97,430	103,430	109,430	115,430	121,430	127,430	32,000	50,000	45,500		18,500
30,020,000	30,030,000	66,930	73,430	79,930	85,930	91,930	97,930	103,930	109,930	115,930	121,930	127,930	32,500	50,500	46,000		19,000
30,030,000	30,040,000	66,930	73,430	79,930	86,430	92,430	98,430	104,430	110,430	116,430	122,430	128,430	33,000	51,000	46,500		19,500
30,040,000	30,050,000	66,930	73,430	79,930	86,430	92,930	98,930	104,930	110,930	116,930	122,930	128,930	33,500	51,500	47,000		19,500
30,050,000	30,060,000	66,930	73,430	79,930	86,430	92,930	99,430	105,430	111,430	117,430	123,430	129,430	34,000	52,000	47,500		19,500
30,060,000	30,070,000	66,930	73,430	79,930	86,430	92,930	99,430	105,930	111,930	117,930	123,930	129,930	34,130	52,500	48,000		19,500
30,070,000	30,080,000	66,930	73,430	79,930	86,430	92,930	99,430	105,930	112,430	118,430	124,430	130,430	34,130	53,000	48,500		19,500
30,080,000	30,090,000	66,930	73,430	79,930	86,430	92,930	99,430	105,930	112,430	118,930	124,930	130,930	34,130	53,500	48,750		19,500
30,090,000	30,100,000	66,930	73,430	79,930	86,430	92,930	99,430	105,930	112,430	118,930	125,430	131,430	34,130	53,630	48,750		19,500
30,100,000	45,000,000	66,930	73,430	79,930	86,430	92,930	99,430	105,930	112,430	118,930	125,430	131,930	34,130	53,630	48,750		19,500
45,000,000	45,010,000	67,430	73,930	80,430	86,930	93,430	99,930	106,430	112,930	119,430	125,930	132,430	34,130	53,630	48,750		19,500
45,010,000	45,020,000	67,430	74,430	80,930	87,430	93,930	100,430	106,930	113,430	119,930	126,430	132,930	34,630	54,130	49,250		20,000
45,020,000	45,030,000	67,430	74,430	81,430	87,930	94,430	100,930	107,430	113,930	120,430	126,930	133,430	35,130	54,630	49,750		20,500
45,030,000	45,040,000	67,430	74,430	81,430	88,430	94,930	101,430	107,930	114,430	120,930	127,430	133,930	35,630	55,130	50,250		21,000
45,040,000	45,050,000	67,430	74,430	81,430	88,430	95,430	101,930	108,430	114,930	121,430	127,930	134,430	36,130	55,630	50,750		21,000
45,050,000	45,060,000	67,430	74,430	81,430	88,430	95,430	102,430	108,930	115,430	121,930	128,430	134,930	36,630	56,130	51,250		21,000
45,060,000	45,070,000	67,430	74,430	81,430	88,430	95,430	102,430	109,430	115,930	122,430	128,930	135,430	36,750	56,630	51,750		21,000
45,070,000	45,080,000	67,430	74,430	81,430	88,430	95,430	102,430	109,430	116,430	122,930	129,430	135,930	36,750	57,130	52,250		21,000
45,080,000	45,090,000	67,430	74,430	81,430	88,430	95,430	102,430	109,430	116,430	123,430	129,930	136,430	36,750	57,630	52,500		21,000

(7)

Taxable aggregate income and similar amount for 1965 income tax		Column A												Column B			Column C
		Number of dependents and similar persons												Age of the relative employed only by a blue-return filer			Relative employed only by the Resident
		0 persons	1 person	2 persons		3 persons	4 persons	5 persons	6 persons	7 persons	8 persons	9 persons	10 persons or more	Age 20 or older	Age 19	Under age 19	Relative employed only by the Resident
At least	Less than	Amount of deduction												Amount of deduction per person
yen	yen	yen	yen		yen	yen	yen	yen	yen	yen	yen	yen	yen	yen	yen	yen	yen
45,090,000	45,100,000	67,430	74,430		81,430	88,430	95,430	102,430	109,430	116,430	123,430	130,430	136,930	36,750	57,750	52,500	21,000
45,100,000	60,000,000	67,430	74,430		81,430	88,430	95,430	102,430	109,430	116,430	123,430	130,430	137,430	36,750	57,750	52,500	21,000
60,000,000	60,010,000	67,930	74,930		81,930	88,930	95,930	102,930	109,930	116,930	123,930	130,930	137,930	36,750	57,750	52,500	21,000
60,010,000	60,020,000	67,930	75,430		82,430	89,430	96,430	103,430	110,430	117,430	124,430	131,430	138,430	37,250	58,250	53,000	21,500
60,020,000	60,030,000	67,930	75,430		82,930	89,930	96,930	103,930	110,930	117,930	124,930	131,930	138,930	37,750	58,750	53,500	22,000
60,030,000	60,040,000	67,930	75,430		82,930	90,430	97,430	104,430	111,430	118,430	125,430	132,430	139,430	38,250	59,250	54,000	22,500
60,040,000	60,050,000	67,930	75,430		82,930	90,430	97,930	104,930	111,930	118,930	125,930	132,930	139,930	38,750	59,750	54,500	22,500
60,050,000	60,060,000	67,930	75,430		82,930	90,430	97,930	105,430	112,430	119,430	126,430	133,430	140,430	39,250	60,250	55,000	22,500
60,060,000	60,070,000	67,930	75,430		82,930	90,430	97,930	105,430	112,930	119,930	126,930	133,930	140,930	39,380	60,750	55,500	22,500
60,070,000	60,080,000	67,930	75,430		82,930	90,430	97,930	105,430	112,930	120,430	127,430	134,430	141,430	39,380	61,250	56,000	22,500
60,080,000	60,090,000	67,930	75,430		82,930	90,430	97,930	105,430	112,930	120,430	127,930	134,930	141,930	39,380	61,750	56,250	22,500
60,090,000	60,100,000	67,930	75,430		82,930	90,430	97,930	105,430	112,930	120,430	127,930	135,430	142,430	39,380	61,880	56,250	22,500
60,100,000 yen or more		67,930	75,430		82,930	90,430	97,930	105,430	112,930	120,430	127,930	135,430	142,930	39,380	61,880	56,250	22,500

(Note) The terms used in this table are as follows: (1) "Taxable aggregate income and similar amount for 1965 income tax" means the taxable aggregate income and similar amount prescribed in Article 5, paragraph (1), item (ii) (Special Provisions on the Calculation of the tax prepayment calculation base for 1966) of the Supplementary Provisions. (2) "Number of dependents and similar persons" means the total number of Claimable Spouses to whom the provisions of Article 77 (Spousal Deduction) of the Former Act were applied and dependents to whom the provisions of Article 78, paragraph (1), item (ii) (Deduction for Dependents) of the Former Act were applied, with regard to income tax for 1965. (3) "relative employed only by a blue-return filer" means a relative employed only by a blue-return filer prescribed in Article 57, paragraph (1) (Special Provisions on Including Salaries of Relatives Employed Only by a Blue-Return Filer in Necessary Expenses, etc.) of the Former Act to whom the provisions of that paragraph were applied with regard to income tax for 1965. (4) "relative employed only by the Resident" means a relative employed only by the Resident prescribed in Article 57, paragraph (2) of the Former Act to whom the provisions of that paragraph were applied with regard to income tax for 1965. (5) "Full amount" means the amount set forth in Article 5, paragraph (1), item (i) of the Supplementary Provisions.

（一）

昭和４０年分の所得税の課税総所得金額等

甲

乙

丙

扶養親族等の数

青色事業専従者の年齢

事業専従者

０人

１人

２人

３人

４人

５人

６人

７人

８人

９人

１０人以上

２０歳以上

１９歳

１９歳未満

以上

未満

控除金額

１人当たり控除金額

円

１５０，０００円未満

全額

０

１５０，０００

１６０，０００

６３０

全額

１６０，０００

１７０，０００

６３０

１，６３０

全額

１７０，０００

１８０，０００

６３０

１，６３０

２，６３０

全額

１８０，０００

１９０，０００

６３０

１，６３０

２，６３０

３，６３０

全額

３，０００

１９０，０００

２００，０００

６３０

１，６３０

２，６３０

３，６３０

４，６３０

全額

３，０００

２００，０００

２１０，０００

１，１３０

２，１３０

３，１３０

４，１３０

５，１３０

６，１３０

全額

５，２５０

全額

３，０００

２１０，０００

２２０，０００

１，５１０

２，６３０

３，６３０

４，６３０

５，６３０

６，６３０

７，６３０

全額

５，３７０

全額

３，１２０

２２０，０００

２３０，０００

１，８９０

３，０１０

４，１３０

５，１３０

６，１３０

７，１３０

８，１３０

９，１３０

全額

５，４９０

全額

７，７４０

３，２４０

２３０，０００

２４０，０００

２，２７０

３，３９０

４，５１０

５，６３０

６，６３０

７，６３０

８，６３０

９，６３０

１０，６３０

全額

５，６１０

８，６１０

７，８６０

３，３６０

２４０，０００

２５０，０００

２，６５０

３，７７０

４，８９０

６，０１０

７，１３０

８，１３０

９，１３０

１０，１３０

１１，１３０

１２，１３０

全額

５，７３０

８，７３０

７，９８０

３，３６０

２５０，０００

２６０，０００

３，０３０

４，１５０

５，２７０

６，３９０

７，５１０

８，６３０

９，６３０

１０，６３０

１１，６３０

１２，６３０

１３，６３０

５，８５０

８，８５０

８，１００

３，３６０

２６０，０００

２７０，０００

３，４１０

４，５３０

５，６５０

６，７７０

７，８９０

９，０１０

１０，１３０

１１，１３０

１２，１３０

１３，１３０

１４，１３０

５，８８０

８，９７０

８，２２０

３，３６０

２７０，０００

２８０，０００

３，７９０

４，９１０

６，０３０

７，１５０

８，２７０

９，３９０

１０，５１０

１１，６３０

１２，６３０

１３，６３０

１４，６３０

５，８８０

９，０９０

８，３４０

３，３６０

２８０，０００

２９０，０００

４，１７０

５，２９０

６，４１０

７，５３０

８，６５０

９，７７０

１０，８９０

１２，０１０

１３，１３０

１４，１３０

１５，１３０

５，８８０

９，２１０

８，４００

３，３６０

２９０，０００

３００，０００

４，５５０

５，６７０

６，７９０

７，９１０

９，０３０

１０，１５０

１１，２７０

１２，３９０

１３，５１０

１４，６３０

１５，６３０

５，８８０

９，２４０

８，４００

３，３６０

３００，０００

３１０，０００

４，９３０

６，０５０

７，１７０

８，２９０

９，４１０

１０，５３０

１１，６５０

１２，７７０

１３，８９０

１５，０１０

１６，１３０

５，８８０

９，２４０

８，４００

３，３６０

３１０，０００

３２０，０００

４，９３０

６，４３０

７，５５０

８，６７０

９，７９０

１０，９１０

１２，０３０

１３，１５０

１４，２７０

１５，３９０

１６，５１０

６，２６０

９，６２０

８，７８０

３，７４０

３２０，０００

３３０，０００

４，９３０

６，４３０

７，９３０

９，０５０

１０，１７０

１１，２９０

１２，４１０

１３，５３０

１４，６５０

１５，７７０

１６，８９０

６，６４０

１０，０００

９，１６０

４，１２０

３３０，０００

３４０，０００

４，９３０

６，４３０

７，９３０

９，４３０

１０，５５０

１１，６７０

１２，７９０

１３，９１０

１５，０３０

１６，１５０

１７，２７０

７，０２０

１０，３８０

９，５４０

４，５００

３４０，０００

３５０，０００

４，９３０

６，４３０

７，９３０

９，４３０

１０，９３０

１２，０５０

１３，１７０

１４，２９０

１５，４１０

１６，５３０

１７，６５０

７，４００

１０，７６０

９，９２０

４，５００

３５０，０００

３６０，０００

４，９３０

６，４３０

７，９３０

９，４３０

１０，９３０

１２，４３０

１３，５５０

１４，６７０

１５，７９０

１６，９１０

１８，０３０

７，７８０

１１，１４０

１０，３００

４，５００

３６０，０００

３７０，０００

４，９３０

６，４３０

７，９３０

９，４３０

１０，９３０

１２，４３０

１３，９３０

１５，０５０

１６，１７０

１７，２９０

１８，４１０

７，８８０

１１，５２０

１０，６８０

４，５００

３７０，０００

３８０，０００

４，９３０

６，４３０

７，９３０

９，４３０

１０，９３０

１２，４３０

１３，９３０

１５，４３０

１６，５５０

１７，６７０

１８，７９０

７，８８０

１１，９００

１１，０６０

４，５００

３８０，０００

３９０，０００

４，９３０

６，４３０

７，９３０

９，４３０

１０，９３０

１２，４３０

１３，９３０

１５，４３０

１６，９３０

１８，０５０

１９，１７０

７，８８０

１２，２８０

１１，２５０

４，５００

３９０，０００

４００，０００

４，９３０

６，４３０

７，９３０

９，４３０

１０，９３０

１２，４３０

１３，９３０

１５，４３０

１６，９３０

１８，４３０

１９，５５０

７，８８０

１２，３８０

１１，２５０

４，５００

４００，０００

５００，０００

４，９３０

６，４３０

７，９３０

９，４３０

１０，９３０

１２，４３０

１３，９３０

１５，４３０

１６，９３０

１８，４３０

１９，９３０

７，８８０

１２，３８０

１１，２５０

４，５００

５００，０００

５１０，０００

５，４３０

６，９３０

８，４３０

９，９３０

１１，４３０

１２，９３０

１４，４３０

１５，９３０

１７，４３０

１８，９３０

２０，４３０

７，８８０

１２，３８０

１１，２５０

４，５００

５１０，０００

５２０，０００

５，８１０

７，４３０

８，９３０

１０，４３０

１１，９３０

１３，４３０

１４，９３０

１６，４３０

１７，９３０

１９，４３０

２０，９３０

８，０００

１２，５００

１１，３７０

４，６２０

５２０，０００

５３０，０００

６，１９０

７，８１０

９，４３０

１０，９３０

１２，４３０

１３，９３０

１５，４３０

１６，９３０

１８，４３０

１９，９３０

２１，４３０

８，１２０

１２，６２０

１１，４９０

４，７４０

５３０，０００

５４０，０００

６，５７０

８，１９０

９，８１０

１１，４３０

１２，９３０

１４，４３０

１５，９３０

１７，４３０

１８，９３０

２０，４３０

２１，９３０

８，２４０

１２，７４０

１１，６１０

４，８６０

５４０，０００

５５０，０００

６，９５０

８，５７０

１０，１９０

１１，８１０

１３，４３０

１４，９３０

１６，４３０

１７，９３０

１９，４３０

２０，９３０

２２，４３０

８，３６０

１２，８６０

１１，７３０

４，８６０

５５０，０００

５６０，０００

７，３３０

８，９５０

１０，５７０

１２，１９０

１３，８１０

１５，４３０

１６，９３０

１８，４３０

１９，９３０

２１，４３０

２２，９３０

８，４８０

１２，９８０

１１，８５０

４，８６０

５６０，０００

５７０，０００

７，７１０

９，３３０

１０，９５０

１２，５７０

１４，１９０

１５，８１０

１７，４３０

１８，９３０

２０，４３０

２１，９３０

２３，４３０

８，５１０

１３，１００

１１，９７０

４，８６０

５７０，０００

５８０，０００

８，０９０

９，７１０

１１，３３０

１２，９５０

１４，５７０

１６，１９０

１７，８１０

１９，４３０

２０，９３０

２２，４３０

２３，９３０

８，５１０

１３，２２０

１２，０９０

４，８６０

５８０，０００

５９０，０００

８，４７０

１０，０９０

１１，７１０

１３，３３０

１４，９５０

１６，５７０

１８，１９０

１９，８１０

２１，４３０

２２，９３０

２４，４３０

８，５１０

１３，３４０

１２，１５０

４，８６０

５９０，０００

６００，０００

８，８５０

１０，４７０

１２，０９０

１３，７１０

１５，３３０

１６，９５０

１８，５７０

２０，１９０

２１，８１０

２３，４３０

２４，９３０

８，５１０

１３，３７０

１２，１５０

４，８６０

６００，０００

６１０，０００

９，２３０

１０，８５０

１２，４７０

１４，０９０

１５，７１０

１７，３３０

１８，９５０

２０，５７０

２２，１９０

２３，８１０

２５，４３０

８，５１０

１３，３７０

１２，１５０

４，８６０

６１０，０００

６２０，０００

９，２３０

１１，２３０

１２，８５０

１４，４７０

１６，０９０

１７，７１０

１９，３３０

２０，９５０

２２，５７０

２４，１９０

２５，８１０

８，８９０

１３，７５０

１２，５３０

５，２４０

６２０，０００

６３０，０００

９，２３０

１１，２３０

１３，２３０

１４，８５０

１６，４７０

１８，０９０

１９，７１０

２１，３３０

２２，９５０

２４，５７０

２６，１９０

９，２７０

１４，１３０

１２，９１０

５，６２０

６３０，０００

６４０，０００

９，２３０

１１，２３０

１３，２３０

１５，２３０

１６，８５０

１８，４７０

２０，０９０

２１，７１０

２３，３３０

２４，９５０

２６，５７０

９，６５０

１４，５１０

１３，２９０

６，０００

６４０，０００

６５０，０００

９，２３０

１１，２３０

１３，２３０

１５，２３０

１７，２３０

１８，８５０

２０，４７０

２２，０９０

２３，７１０

２５，３３０

２６，９５０

１０，０３０

１４，８９０

１３，６７０

６，０００

６５０，０００

６６０，０００

９，２３０

１１，２３０

１３，２３０

１５，２３０

１７，２３０

１９，２３０

２０，８５０

２２，４７０

２４，０９０

２５，７１０

２７，３３０

１０，４１０

１５，２７０

１４，０５０

６，０００

６６０，０００

６７０，０００

９，２３０

１１，２３０

１３，２３０

１５，２３０

１７，２３０

１９，２３０

２１，２３０

２２，８５０

２４，４７０

２６，０９０

２７，７１０

１０，５００

１５，６５０

１４，４３０

６，０００

６７０，０００

６８０，０００

９，２３０

１１，２３０

１３，２３０

１５，２３０

１７，２３０

１９，２３０

２１，２３０

２３，２３０

２４，８５０

２６，４７０

２８，０９０

１０，５００

１６，０３０

１４，８１０

６，０００

６８０，０００

６９０，０００

９，２３０

１１，２３０

１３，２３０

１５，２３０

１７，２３０

１９，２３０

２１，２３０

２３，２３０

２５，２３０

２６，８５０

２８，４７０

１０，５００

１６，４１０

１５，０００

６，０００

（二）

昭和４０年分の所得税の課税総所得金額等

甲

乙

丙

扶養親族等の数

青色事業専従者の年齢

事業専従者

０人

１人

２人

３人

４人

５人

６人

７人

８人

９人

１０人以上

２０歳以上

１９歳

１９歳未満

以上

未満

控除金額

１人当たり控除金額

円

６９０，０００

７００，０００

９，２３０

１１，２３０

１３，２３０

１５，２３０

１７，２３０

１９，２３０

２１，２３０

２３，２３０

２５，２３０

２７，２３０

２８，８５０

１０，５００

１６，５００

１５，０００

６，０００

７００，０００

８００，０００

９，２３０

１１，２３０

１３，２３０

１５，２３０

１７，２３０

１９，２３０

２１，２３０

２３，２３０

２５，２３０

２７，２３０

２９，２３０

１０，５００

１６，５００

１５，０００

６，０００

８００，０００

８１０，０００

９，７３０

１１，７３０

１３，７３０

１５，７３０

１７，７３０

１９，７３０

２１，７３０

２３，７３０

２５，７３０

２７，７３０

２９，７３０

１０，５００

１６，５００

１５，０００

６，０００

８１０，０００

８２０，０００

１０，１１０

１２，２３０

１４，２３０

１６，２３０

１８，２３０

２０，２３０

２２，２３０

２４，２３０

２６，２３０

２８，２３０

３０，２３０

１０，６２０

１６，６２０

１５，１２０

６，１２０

８２０，０００

８３０，０００

１０，４９０

１２，６１０

１４，７３０

１６，７３０

１８，７３０

２０，７３０

２２，７３０

２４，７３０

２６，７３０

２８，７３０

３０，７３０

１０，７４０

１６，７４０

１５，２４０

６，２４０

８３０，０００

８４０，０００

１０，８７０

１２，９９０

１５，１１０

１７，２３０

１９，２３０

２１，２３０

２３，２３０

２５，２３０

２７，２３０

２９，２３０

３１，２３０

１０，８６０

１６，８６０

１５，３６０

６，３６０

８４０，０００

８５０，０００

１１，２５０

１３，３７０

１５，４９０

１７，６１０

１９，７３０

２１，７３０

２３，７３０

２５，７３０

２７，７３０

２９，７３０

３１，７３０

１０，９８０

１６，９８０

１５，４８０

６，３６０

８５０，０００

８６０，０００

１１，６３０

１３，７５０

１５，８７０

１７，９９０

２０，１１０

２２，２３０

２４，２３０

２６，２３０

２８，２３０

３０，２３０

３２，２３０

１１，１００

１７，１００

１５，６００

６，３６０

８６０，０００

８７０，０００

１２，０１０

１４，１３０

１６，２５０

１８，３７０

２０，４９０

２２，６１０

２４，７３０

２６，７３０

２８，７３０

３０，７３０

３２，７３０

１１，１３０

１７，２２０

１５，７２０

６，３６０

８７０，０００

８８０，０００

１２，３９０

１４，５１０

１６，６３０

１８，７５０

２０，８７０

２２，９９０

２５，１１０

２７，２３０

２９，２３０

３１，２３０

３３，２３０

１１，１３０

１７，３４０

１５，８４０

６，３６０

８８０，０００

８９０，０００

１２，７７０

１４，８９０

１７，０１０

１９，１３０

２１，２５０

２３，３７０

２５，４９０

２７，６１０

２９，７３０

３１，７３０

３３，７３０

１１，１３０

１７，４６０

１５，９００

６，３６０

８９０，０００

９００，０００

１３，１５０

１５，２７０

１７，３９０

１９，５１０

２１，６３０

２３，７５０

２５，８７０

２７，９９０

３０，１１０

３２，２３０

３４，２３０

１１，１３０

１７，４９０

１５，９００

６，３６０

９００，０００

９１０，０００

１３，５３０

１５，６５０

１７，７７０

１９，８９０

２２，０１０

２４，１３０

２６，２５０

２８，３７０

３０，４９０

３２，６１０

３４，７３０

１１，１３０

１７，４９０

１５，９００

６，３６０

９１０，０００

９２０，０００

１３，９１０

１６，０３０

１８，１５０

２０，２７０

２２，３９０

２４，５１０

２６，６３０

２８，７５０

３０，８７０

３２，９９０

３５，１１０

１１，１３０

１７，４９０

１５，９００

６，３６０

９２０，０００

９３０，０００

１４，２９０

１６，４１０

１８，５３０

２０，６５０

２２，７７０

２４，８９０

２７，０１０

２９，１３０

３１，２５０

３３，３７０

３５，４９０

１１，１３０

１７，４９０

１５，９００

６，３６０

９３０，０００

９４０，０００

１４，６７０

１６，７９０

１８，９１０

２１，０３０

２３，１５０

２５，２７０

２７，３９０

２９，５１０

３１，６３０

３３，７５０

３５，８７０

１１，１３０

１７，４９０

１５，９００

６，３６０

９４０，０００

９５０，０００

１５，０５０

１７，１７０

１９，２９０

２１，４１０

２３，５３０

２５，６５０

２７，７７０

２９，８９０

３２，０１０

３４，１３０

３６，２５０

１１，１３０

１７，４９０

１５，９００

６，３６０

９５０，０００

９６０，０００

１５，４３０

１７，５５０

１９，６７０

２１，７９０

２３，９１０

２６，０３０

２８，１５０

３０，２７０

３２，３９０

３４，５１０

３６，６３０

１１，１３０

１７，４９０

１５，９００

６，３６０

９６０，０００

９７０，０００

１５，８１０

１７，９３０

２０，０５０

２２，１７０

２４，２９０

２６，４１０

２８，５３０

３０，６５０

３２，７７０

３４，８９０

３７，０１０

１１，１３０

１７，４９０

１５，９００

６，３６０

９７０，０００

９８０，０００

１６，１９０

１８，３１０

２０，４３０

２２，５５０

２４，６７０

２６，７９０

２８，９１０

３１，０３０

３３，１５０

３５，２７０

３７，３９０

１１，１３０

１７，４９０

１５，９００

６，３６０

９８０，０００

９９０，０００

１６，５７０

１８，６９０

２０，８１０

２２，９３０

２５，０５０

２７，１７０

２９，２９０

３１，４１０

３３，５３０

３５，６５０

３７，７７０

１１，１３０

１７，４９０

１５，９００

６，３６０

９９０，０００

１，０００，０００

１６，９５０

１９，０７０

２１，１９０

２３，３１０

２５，４３０

２７，５５０

２９，６７０

３１，７９０

３３，９１０

３６，０３０

３８，１５０

１１，１３０

１７，４９０

１５，９００

６，３６０

１，０００，０００

１，０１０，０００

１７，３３０

１９，４５０

２１，５７０

２３，６９０

２５，８１０

２７，９３０

３０，０５０

３２，１７０

３４，２９０

３６，４１０

３８，５３０

１１，１３０

１７，４９０

１５，９００

６，３６０

１，０１０，０００

１，０２０，０００

１７，３３０

１９，８３０

２１，９５０

２４，０７０

２６，１９０

２８，３１０

３０，４３０

３２，５５０

３４，６７０

３６，７９０

３８，９１０

１１，５１０

１７，８７０

１６，２８０

６，７４０

１，０２０，０００

１，０３０，０００

１７，３３０

１９，８３０

２２，３３０

２４，４５０

２６，５７０

２８，６９０

３０，８１０

３２，９３０

３５，０５０

３７，１７０

３９，２９０

１１，８９０

１８，２５０

１６，６６０

７，１２０

１，０３０，０００

１，０４０，０００

１７，３３０

１９，８３０

２２，３３０

２４，８３０

２６，９５０

２９，０７０

３１，１９０

３３，３１０

３５，４３０

３７，５５０

３９，６７０

１２，２７０

１８，６３０

１７，０４０

７，５００

１，０４０，０００

１，０５０，０００

１７，３３０

１９，８３０

２２，３３０

２４，８３０

２７，３３０

２９，４５０

３１，５７０

３３，６９０

３５，８１０

３７，９３０

４０，０５０

１２，６５０

１９，０１０

１７，４２０

７，５００

１，０５０，０００

１，０６０，０００

１７，３３０

１９，８３０

２２，３３０

２４，８３０

２７，３３０

２９，８３０

３１，９５０

３４，０７０

３６，１９０

３８，３１０

４０，４３０

１３，０３０

１９，３９０

１７，８００

７，５００

１，０６０，０００

１，０７０，０００

１７，３３０

１９，８３０

２２，３３０

２４，８３０

２７，３３０

２９，８３０

３２，３３０

３４，４５０

３６，５７０

３８，６９０

４０，８１０

１３，１３０

１９，７７０

１８，１８０

７，５００

１，０７０，０００

１，０８０，０００

１７，３３０

１９，８３０

２２，３３０

２４，８３０

２７，３３０

２９，８３０

３２，３３０

３４，８３０

３６，９５０

３９，０７０

４１，１９０

１３，１３０

２０，１５０

１８，５６０

７，５００

１，０８０，０００

１，０９０，０００

１７，３３０

１９，８３０

２２，３３０

２４，８３０

２７，３３０

２９，８３０

３２，３３０

３４，８３０

３７，３３０

３９，４５０

４１，５７０

１３，１３０

２０，５３０

１８，７５０

７，５００

１，０９０，０００

１，１００，０００

１７，３３０

１９，８３０

２２，３３０

２４，８３０

２７，３３０

２９，８３０

３２，３３０

３４，８３０

３７，３３０

３９，８３０

４１，９５０

１３，１３０

２０，６３０

１８，７５０

７，５００

１，１００，０００

１，２００，０００

１７，３３０

１９，８３０

２２，３３０

２４，８３０

２７，３３０

２９，８３０

３２，３３０

３４，８３０

３７，３３０

３９，８３０

４２，３３０

１３，１３０

２０，６３０

１８，７５０

７，５００

１，２００，０００

１，２１０，０００

１７，８３０

２０，３３０

２２，８３０

２５，３３０

２７，８３０

３０，３３０

３２，８３０

３５，３３０

３７，８３０

４０，３３０

４２，８３０

１３，１３０

２０，６３０

１８，７５０

７，５００

１，２１０，０００

１，２２０，０００

１８，２１０

２０，８３０

２３，３３０

２５，８３０

２８，３３０

３０，８３０

３３，３３０

３５，８３０

３８，３３０

４０，８３０

４３，３３０

１３，２５０

２０，７５０

１８，８７０

７，６２０

１，２２０，０００

１，２３０，０００

１８，５９０

２１，２１０

２３，８３０

２６，３３０

２８，８３０

３１，３３０

３３，８３０

３６，３３０

３８，８３０

４１，３３０

４３，８３０

１３，３７０

２０，８７０

１８，９９０

７，７４０

１，２３０，０００

１，２４０，０００

１８，９７０

２１，５９０

２４，２１０

２６，８３０

２９，３３０

３１，８３０

３４，３３０

３６，８３０

３９，３３０

４１，８３０

４４，３３０

１３，４９０

２０，９９０

１９，１１０

７，８６０

１，２４０，０００

１，２５０，０００

１９，３５０

２１，９７０

２４，５９０

２７，２１０

２９，８３０

３２，３３０

３４，８３０

３７，３３０

３９，８３０

４２，３３０

４４，８３０

１３，６１０

２１，１１０

１９，２３０

７，８６０

１，２５０，０００

１，２６０，０００

１９，７３０

２２，３５０

２４，９７０

２７，５９０

３０，２１０

３２，８３０

３５，３３０

３７，８３０

４０，３３０

４２，８３０

４５，３３０

１３，７３０

２１，２３０

１９，３５０

７，８６０

１，２６０，０００

１，２７０，０００

２０，１１０

２２，７３０

２５，３５０

２７，９７０

３０，５９０

３３，２１０

３５，８３０

３８，３３０

４０，８３０

４３，３３０

４５，８３０

１３，７６０

２１，３５０

１９，４７０

７，８６０

１，２７０，０００

１，２８０，０００

２０，４９０

２３，１１０

２５，７３０

２８，３５０

３０，９７０

３３，５９０

３６，２１０

３８，８３０

４１，３３０

４３，８３０

４６，３３０

１３，７６０

２１，４７０

１９，５９０

７，８６０

１，２８０，０００

１，２９０，０００

２０，８７０

２３，４９０

２６，１１０

２８，７３０

３１，３５０

３３，９７０

３６，５９０

３９，２１０

４１，８３０

４４，３３０

４６，８３０

１３，７６０

２１，５９０

１９，６５０

７，８６０

１，２９０，０００

１，３００，０００

２１，２５０

２３，８７０

２６，４９０

２９，１１０

３１，７３０

３４，３５０

３６，９７０

３９，５９０

４２，２１０

４４，８３０

４７，３３０

１３，７６０

２１，６２０

１９，６５０

７，８６０

１，３００，０００

１，３１０，０００

２１，６３０

２４，２５０

２６，８７０

２９，４９０

３２，１１０

３４，７３０

３７，３５０

３９，９７０

４２，５９０

４５，２１０

４７，８３０

１３，７６０

２１，６２０

１９，６５０

７，８６０

１，３１０，０００

１，３２０，０００

２２，０１０

２４，６３０

２７，２５０

２９，８７０

３２，４９０

３５，１１０

３７，７３０

４０，３５０

４２，９７０

４５，５９０

４８，２１０

１３，７６０

２１，６２０

１９，６５０

７，８６０

１，３２０，０００

１，３３０，０００

２２，３９０

２５，０１０

２７，６３０

３０，２５０

３２，８７０

３５，４９０

３８，１１０

４０，７３０

４３，３５０

４５，９７０

４８，５９０

１３，７６０

２１，６２０

１９，６５０

７，８６０

１，３３０，０００

１，３４０，０００

２２，７７０

２５，３９０

２８，０１０

３０，６３０

３３，２５０

３５，８７０

３８，４９０

４１，１１０

４３，７３０

４６，３５０

４８，９７０

１３，７６０

２１，６２０

１９，６５０

７，８６０

１，３４０，０００

１，３５０，０００

２３，１５０

２５，７７０

２８，３９０

３１，０１０

３３，６３０

３６，２５０

３８，８７０

４１，４９０

４４，１１０

４６，７３０

４９，３５０

１３，７６０

２１，６２０

１９，６５０

７，８６０

１，３５０，０００

１，３６０，０００

２３，５３０

２６，１５０

２８，７７０

３１，３９０

３４，０１０

３６，６３０

３９，２５０

４１，８７０

４４，４９０

４７，１１０

４９，７３０

１３，７６０

２１，６２０

１９，６５０

７，８６０

１，３６０，０００

１，３７０，０００

２３，９１０

２６，５３０

２９，１５０

３１，７７０

３４，３９０

３７，０１０

３９，６３０

４２，２５０

４４，８７０

４７，４９０

５０，１１０

１３，７６０

２１，６２０

１９，６５０

７，８６０

（三）

昭和４０年分の所得税の課税総所得金額等

甲

乙

丙

扶養親族等の数

青色事業専従者の年齢

事業専従者

０人

１人

２人

３人

４人

５人

６人

７人

８人

９人

１０人以上

２０歳以上

１９歳

１９歳未満

以上

未満

控除金額

１人当たり控除金額

円

１，３７０，０００

１，３８０，０００

２４，２９０

２６，９１０

２９，５３０

３２，１５０

３４，７７０

３７，３９０

４０，０１０

４２，６３０

４５，２５０

４７，８７０

５０，４９０

１３，７６０

２１，６２０

１９，６５０

７，８６０

１，３８０，０００

１，３９０，０００

２４，６７０

２７，２９０

２９，９１０

３２，５３０

３５，１５０

３７，７７０

４０，３９０

４３，０１０

４５，６３０

４８，２５０

５０，８７０

１３，７６０

２１，６２０

１９，６５０

７，８６０

１，３９０，０００

１，４００，０００

２５，０５０

２７，６７０

３０，２９０

３２，９１０

３５，５３０

３８，１５０

４０，７７０

４３，３９０

４６，０１０

４８，６３０

５１，２５０

１３，７６０

２１，６２０

１９，６５０

７，８６０

１，４００，０００

１，４１０，０００

２５，４３０

２８，０５０

３０，６７０

３３，２９０

３５，９１０

３８，５３０

４１，１５０

４３，７７０

４６，３９０

４９，０１０

５１，６３０

１３，７６０

２１，６２０

１９，６５０

７，８６０

１，４１０，０００

１，４２０，０００

２５，８１０

２８，４３０

３１，０５０

３３，６７０

３６，２９０

３８，９１０

４１，５３０

４４，１５０

４６，７７０

４９，３９０

５２，０１０

１３，７６０

２１，６２０

１９，６５０

７，８６０

１，４２０，０００

１，４３０，０００

２６，１９０

２８，８１０

３１，４３０

３４，０５０

３６，６７０

３９，２９０

４１，９１０

４４，５３０

４７，１５０

４９，７７０

５２，３９０

１３，７６０

２１，６２０

１９，６５０

７，８６０

１，４３０，０００

１，４４０，０００

２６，５７０

２９，１９０

３１，８１０

３４，４３０

３７，０５０

３９，６７０

４２，２９０

４４，９１０

４７，５３０

５０，１５０

５２，７７０

１３，７６０

２１，６２０

１９，６５０

７，８６０

１，４４０，０００

１，４５０，０００

２６，９５０

２９，５７０

３２，１９０

３４，８１０

３７，４３０

４０，０５０

４２，６７０

４５，２９０

４７，９１０

５０，５３０

５３，１５０

１３，７６０

２１，６２０

１９，６５０

７，８６０

１，４５０，０００

１，４６０，０００

２７，３３０

２９，９５０

３２，５７０

３５，１９０

３７，８１０

４０，４３０

４３，０５０

４５，６７０

４８，２９０

５０，９１０

５３，５３０

１３，７６０

２１，６２０

１９，６５０

７，８６０

１，４６０，０００

１，４７０，０００

２７，７１０

３０，３３０

３２，９５０

３５，５７０

３８，１９０

４０，８１０

４３，４３０

４６，０５０

４８，６７０

５１，２９０

５３，９１０

１３，７６０

２１，６２０

１９，６５０

７，８６０

１，４７０，０００

１，４８０，０００

２８，０９０

３０，７１０

３３，３３０

３５，９５０

３８，５７０

４１，１９０

４３，８１０

４６，４３０

４９，０５０

５１，６７０

５４，２９０

１３，７６０

２１，６２０

１９，６５０

７，８６０

１，４８０，０００

１，４９０，０００

２８，４７０

３１，０９０

３３，７１０

３６，３３０

３８，９５０

４１，５７０

４４，１９０

４６，８１０

４９，４３０

５２，０５０

５４，６７０

１３，７６０

２１，６２０

１９，６５０

７，８６０

１，４９０，０００

１，５００，０００

２８，８５０

３１，４７０

３４，０９０

３６，７１０

３９，３３０

４１，９５０

４４，５７０

４７，１９０

４９，８１０

５２，４３０

５５，０５０

１３，７６０

２１，６２０

１９，６５０

７，８６０

１，５００，０００

１，５１０，０００

２９，２３０

３１，８５０

３４，４７０

３７，０９０

３９，７１０

４２，３３０

４４，９５０

４７，５７０

５０，１９０

５２，８１０

５５，４３０

１３，７６０

２１，６２０

１９，６５０

７，８６０

１，５１０，０００

１，５２０，０００

２９，２３０

３２，２３０

３４，８５０

３７，４７０

４０，０９０

４２，７１０

４５，３３０

４７，９５０

５０，５７０

５３，１９０

５５，８１０

１４，１４０

２２，０００

２０，０３０

８，２４０

１，５２０，０００

１，５３０，０００

２９，２３０

３２，２３０

３５，２３０

３７，８５０

４０，４７０

４３，０９０

４５，７１０

４８，３３０

５０，９５０

５３，５７０

５６，１９０

１４，５２０

２２，３８０

２０，４１０

８，６２０

１，５３０，０００

１，５４０，０００

２９，２３０

３２，２３０

３５，２３０

３８，２３０

４０，８５０

４３，４７０

４６，０９０

４８，７１０

５１，３３０

５３，９５０

５６，５７０

１４，９００

２２，７６０

２０，７９０

９，０００

１，５４０，０００

１，５５０，０００

２９，２３０

３２，２３０

３５，２３０

３８，２３０

４１，２３０

４３，８５０

４６，４７０

４９，０９０

５１，７１０

５４，３３０

５６，９５０

１５，２８０

２３，１４０

２１，１７０

９，０００

１，５５０，０００

１，５６０，０００

２９，２３０

３２，２３０

３５，２３０

３８，２３０

４１，２３０

４４，２３０

４６，８５０

４９，４７０

５２，０９０

５４，７１０

５７，３３０

１５，６６０

２３，５２０

２１，５５０

９，０００

１，５６０，０００

１，５７０，０００

２９，２３０

３２，２３０

３５，２３０

３８，２３０

４１，２３０

４４，２３０

４７，２３０

４９，８５０

５２，４７０

５５，０９０

５７，７１０

１５，７５０

２３，９００

２１，９３０

９，０００

１，５７０，０００

１，５８０，０００

２９，２３０

３２，２３０

３５，２３０

３８，２３０

４１，２３０

４４，２３０

４７，２３０

５０，２３０

５２，８５０

５５，４７０

５８，０９０

１５，７５０

２４，２８０

２２，３１０

９，０００

１，５８０，０００

１，５９０，０００

２９，２３０

３２，２３０

３５，２３０

３８，２３０

４１，２３０

４４，２３０

４７，２３０

５０，２３０

５３，２３０

５５，８５０

５８，４７０

１５，７５０

２４，６６０

２２，５００

９，０００

１，５９０，０００

１，６００，０００

２９，２３０

３２，２３０

３５，２３０

３８，２３０

４１，２３０

４４，２３０

４７，２３０

５０，２３０

５３，２３０

５６，２３０

５８，８５０

１５，７５０

２４，７５０

２２，５００

９，０００

１，６００，０００

１，８００，０００

２９，２３０

３２，２３０

３５，２３０

３８，２３０

４１，２３０

４４，２３０

４７，２３０

５０，２３０

５３，２３０

５６，２３０

５９，２３０

１５，７５０

２４，７５０

２２，５００

９，０００

１，８００，０００

１，８１０，０００

２９，７３０

３２，７３０

３５，７３０

３８，７３０

４１，７３０

４４，７３０

４７，７３０

５０，７３０

５３，７３０

５６，７３０

５９，７３０

１５，７５０

２４，７５０

２２，５００

９，０００

１，８１０，０００

１，８２０，０００

３０，１１０

３３，２３０

３６，２３０

３９，２３０

４２，２３０

４５，２３０

４８，２３０

５１，２３０

５４，２３０

５７，２３０

６０，２３０

１５，８７０

２４，８７０

２２，６２０

９，１２０

１，８２０，０００

１，８３０，０００

３０，４９０

３３，６１０

３６，７３０

３９，７３０

４２，７３０

４５，７３０

４８，７３０

５１，７３０

５４，７３０

５７，７３０

６０，７３０

１５，９９０

２４，９９０

２２，７４０

９，２４０

１，８３０，０００

１，８４０，０００

３０，８７０

３３，９９０

３７，１１０

４０，２３０

４３，２３０

４６，２３０

４９，２３０

５２，２３０

５５，２３０

５８，２３０

６１，２３０

１６，１１０

２５，１１０

２２，８６０

９，３６０

１，８４０，０００

１，８５０，０００

３１，２５０

３４，３７０

３７，４９０

４０，６１０

４３，７３０

４６，７３０

４９，７３０

５２，７３０

５５，７３０

５８，７３０

６１，７３０

１６，２３０

２５，２３０

２２，９８０

９，３６０

１，８５０，０００

１，８６０，０００

３１，６３０

３４，７５０

３７，８７０

４０，９９０

４４，１１０

４７，２３０

５０，２３０

５３，２３０

５６，２３０

５９，２３０

６２，２３０

１６，３５０

２５，３５０

２３，１００

９，３６０

１，８６０，０００

１，８７０，０００

３２，０１０

３５，１３０

３８，２５０

４１，３７０

４４，４９０

４７，６１０

５０，７３０

５３，７３０

５６，７３０

５９，７３０

６２，７３０

１６，３８０

２５，４７０

２３，２２０

９，３６０

１，８７０，０００

１，８８０，０００

３２，３９０

３５，５１０

３８，６３０

４１，７５０

４４，８７０

４７，９９０

５１，１１０

５４，２３０

５７，２３０

６０，２３０

６３，２３０

１６，３８０

２５，５９０

２３，３４０

９，３６０

１，８８０，０００

１，８９０，０００

３２，７７０

３５，８９０

３９，０１０

４２，１３０

４５，２５０

４８，３７０

５１，４９０

５４，６１０

５７，７３０

６０，７３０

６３，７３０

１６，３８０

２５，７１０

２３，４００

９，３６０

１，８９０，０００

１，９００，０００

３３，１５０

３６，２７０

３９，３９０

４２，５１０

４５，６３０

４８，７５０

５１，８７０

５４，９９０

５８，１１０

６１，２３０

６４，２３０

１６，３８０

２５，７４０

２３，４００

９，３６０

１，９００，０００

１，９１０，０００

３３，５３０

３６，６５０

３９，７７０

４２，８９０

４６，０１０

４９，１３０

５２，２５０

５５，３７０

５８，４９０

６１，６１０

６４，７３０

１６，３８０

２５，７４０

２３，４００

９，３６０

１，９１０，０００

１，９２０，０００

３３，９１０

３７，０３０

４０，１５０

４３，２７０

４６，３９０

４９，５１０

５２，６３０

５５，７５０

５８，８７０

６１，９９０

６５，１１０

１６，３８０

２５，７４０

２３，４００

９，３６０

１，９２０，０００

１，９３０，０００

３４，２９０

３７，４１０

４０，５３０

４３，６５０

４６，７７０

４９，８９０

５３，０１０

５６，１３０

５９，２５０

６２，３７０

６５，４９０

１６，３８０

２５，７４０

２３，４００

９，３６０

１，９３０，０００

１，９４０，０００

３４，６７０

３７，７９０

４０，９１０

４４，０３０

４７，１５０

５０，２７０

５３，３９０

５６，５１０

５９，６３０

６２，７５０

６５，８７０

１６，３８０

２５，７４０

２３，４００

９，３６０

１，９４０，０００

１，９５０，０００

３５，０５０

３８，１７０

４１，２９０

４４，４１０

４７，５３０

５０，６５０

５３，７７０

５６，８９０

６０，０１０

６３，１３０

６６，２５０

１６，３８０

２５，７４０

２３，４００

９，３６０

１，９５０，０００

１，９６０，０００

３５，４３０

３８，５５０

４１，６７０

４４，７９０

４７，９１０

５１，０３０

５４，１５０

５７，２７０

６０，３９０

６３，５１０

６６，６３０

１６，３８０

２５，７４０

２３，４００

９，３６０

１，９６０，０００

１，９７０，０００

３５，８１０

３８，９３０

４２，０５０

４５，１７０

４８，２９０

５１，４１０

５４，５３０

５７，６５０

６０，７７０

６３，８９０

６７，０１０

１６，３８０

２５，７４０

２３，４００

９，３６０

１，９７０，０００

１，９８０，０００

３６，１９０

３９，３１０

４２，４３０

４５，５５０

４８，６７０

５１，７９０

５４，９１０

５８，０３０

６１，１５０

６４，２７０

６７，３９０

１６，３８０

２５，７４０

２３，４００

９，３６０

１，９８０，０００

１，９９０，０００

３６，５７０

３９，６９０

４２，８１０

４５，９３０

４９，０５０

５２，１７０

５５，２９０

５８，４１０

６１，５３０

６４，６５０

６７，７７０

１６，３８０

２５，７４０

２３，４００

９，３６０

１，９９０，０００

２，０００，０００

３６，９５０

４０，０７０

４３，１９０

４６，３１０

４９，４３０

５２，５５０

５５，６７０

５８，７９０

６１，９１０

６５，０３０

６８，１５０

１６，３８０

２５，７４０

２３，４００

９，３６０

２，０００，０００

２，０１０，０００

３７，３３０

４０，４５０

４３，５７０

４６，６９０

４９，８１０

５２，９３０

５６，０５０

５９，１７０

６２，２９０

６５，４１０

６８，５３０

１６，３８０

２５，７４０

２３，４００

９，３６０

２，０１０，０００

２，０２０，０００

３７，７１０

４０，８３０

４３，９５０

４７，０７０

５０，１９０

５３，３１０

５６，４３０

５９，５５０

６２，６７０

６５，７９０

６８，９１０

１６，３８０

２５，７４０

２３，４００

９，３６０

２，０２０，０００

２，０３０，０００

３８，０９０

４１，２１０

４４，３３０

４７，４５０

５０，５７０

５３，６９０

５６，８１０

５９，９３０

６３，０５０

６６，１７０

６９，２９０

１６，３８０

２５，７４０

２３，４００

９，３６０

２，０３０，０００

２，０４０，０００

３８，４７０

４１，５９０

４４，７１０

４７，８３０

５０，９５０

５４，０７０

５７，１９０

６０，３１０

６３，４３０

６６，５５０

６９，６７０

１６，３８０

２５，７４０

２３，４００

９，３６０

２，０４０，０００

２，０５０，０００

３８，８５０

４１，９７０

４５，０９０

４８，２１０

５１，３３０

５４，４５０

５７，５７０

６０，６９０

６３，８１０

６６，９３０

７０，０５０

１６，３８０

２５，７４０

２３，４００

９，３６０

２，０５０，０００

２，０６０，０００

３９，２３０

４２，３５０

４５，４７０

４８，５９０

５１，７１０

５４，８３０

５７，９５０

６１，０７０

６４，１９０

６７，３１０

７０，４３０

１６，３８０

２５，７４０

２３，４００

９，３６０

（四）

昭和４０年分の所得税の課税総所得金額等

甲

乙

丙

扶養親族等の数

青色事業専従者の年齢

事業専従者

０人

１人

２人

３人

４人

５人

６人

７人

８人

９人

１０人以上

２０歳以上

１９歳

１９歳未満

以上

未満

控除金額

１人当たり控除金額

円

２，０６０，０００

２，０７０，０００

３９，６１０

４２，７３０

４５，８５０

４８，９７０

５２，０９０

５５，２１０

５８，３３０

６１，４５０

６４，５７０

６７，６９０

７０，８１０

１６，３８０

２５，７４０

２３，４００

９，３６０

２，０７０，０００

２，０８０，０００

３９，９９０

４３，１１０

４６，２３０

４９，３５０

５２，４７０

５５，５９０

５８，７１０

６１，８３０

６４，９５０

６８，０７０

７１，１９０

１６，３８０

２５，７４０

２３，４００

９，３６０

２，０８０，０００

２，０９０，０００

４０，３７０

４３，４９０

４６，６１０

４９，７３０

５２，８５０

５５，９７０

５９，０９０

６２，２１０

６５，３３０

６８，４５０

７１，５７０

１６，３８０

２５，７４０

２３，４００

９，３６０

２，０９０，０００

２，１００，０００

４０，７５０

４３，８７０

４６，９９０

５０，１１０

５３，２３０

５６，３５０

５９，４７０

６２，５９０

６５，７１０

６８，８３０

７１，９５０

１６，３８０

２５，７４０

２３，４００

９，３６０

２，１００，０００

２，１１０，０００

４１，１３０

４４，２５０

４７，３７０

５０，４９０

５３，６１０

５６，７３０

５９，８５０

６２，９７０

６６，０９０

６９，２１０

７２，３３０

１６，３８０

２５，７４０

２３，４００

９，３６０

２，１１０，０００

２，１２０，０００

４１，５１０

４４，６３０

４７，７５０

５０，８７０

５３，９９０

５７，１１０

６０，２３０

６３，３５０

６６，４７０

６９，５９０

７２，７１０

１６，３８０

２５，７４０

２３，４００

９，３６０

２，１２０，０００

２，１３０，０００

４１，８９０

４５，０１０

４８，１３０

５１，２５０

５４，３７０

５７，４９０

６０，６１０

６３，７３０

６６，８５０

６９，９７０

７３，０９０

１６，３８０

２５，７４０

２３，４００

９，３６０

２，１３０，０００

２，１４０，０００

４２，２７０

４５，３９０

４８，５１０

５１，６３０

５４，７５０

５７，８７０

６０，９９０

６４，１１０

６７，２３０

７０，３５０

７３，４７０

１６，３８０

２５，７４０

２３，４００

９，３６０

２，１４０，０００

２，１５０，０００

４２，６５０

４５，７７０

４８，８９０

５２，０１０

５５，１３０

５８，２５０

６１，３７０

６４，４９０

６７，６１０

７０，７３０

７３，８５０

１６，３８０

２５，７４０

２３，４００

９，３６０

２，１５０，０００

２，１６０，０００

４３，０３０

４６，１５０

４９，２７０

５２，３９０

５５，５１０

５８，６３０

６１，７５０

６４，８７０

６７，９９０

７１，１１０

７４，２３０

１６，３８０

２５，７４０

２３，４００

９，３６０

２，１６０，０００

２，１７０，０００

４３，４１０

４６，５３０

４９，６５０

５２，７７０

５５，８９０

５９，０１０

６２，１３０

６５，２５０

６８，３７０

７１，４９０

７４，６１０

１６，３８０

２５，７４０

２３，４００

９，３６０

２，１７０，０００

２，１８０，０００

４３，７９０

４６，９１０

５０，０３０

５３，１５０

５６，２７０

５９，３９０

６２，５１０

６５，６３０

６８，７５０

７１，８７０

７４，９９０

１６，３８０

２５，７４０

２３，４００

９，３６０

２，１８０，０００

２，１９０，０００

４４，１７０

４７，２９０

５０，４１０

５３，５３０

５６，６５０

５９，７７０

６２，８９０

６６，０１０

６９，１３０

７２，２５０

７５，３７０

１６，３８０

２５，７４０

２３，４００

９，３６０

２，１９０，０００

２，２００，０００

４４，５５０

４７，６７０

５０，７９０

５３，９１０

５７，０３０

６０，１５０

６３，２７０

６６，３９０

６９，５１０

７２，６３０

７５，７５０

１６，３８０

２５，７４０

２３，４００

９，３６０

２，２００，０００

２，２１０，０００

４４，９３０

４８，０５０

５１，１７０

５４，２９０

５７，４１０

６０，５３０

６３，６５０

６６，７７０

６９，８９０

７３，０１０

７６，１３０

１６，３８０

２５，７４０

２３，４００

９，３６０

２，２１０，０００

２，２２０，０００

４４，９３０

４８，４３０

５１，５５０

５４，６７０

５７，７９０

６０，９１０

６４，０３０

６７，１５０

７０，２７０

７３，３９０

７６，５１０

１６，７６０

２６，１２０

２３，７８０

９，７４０

２，２２０，０００

２，２３０，０００

４４，９３０

４８，４３０

５１，９３０

５５，０５０

５８，１７０

６１，２９０

６４，４１０

６７，５３０

７０，６５０

７３，７７０

７６，８９０

１７，１４０

２６，５００

２４，１６０

１０，１２０

２，２３０，０００

２，２４０，０００

４４，９３０

４８，４３０

５１，９３０

５５，４３０

５８，５５０

６１，６７０

６４，７９０

６７，９１０

７１，０３０

７４，１５０

７７，２７０

１７，５２０

２６，８８０

２４，５４０

１０，５００

２，２４０，０００

２，２５０，０００

４４，９３０

４８，４３０

５１，９３０

５５，４３０

５８，９３０

６２，０５０

６５，１７０

６８，２９０

７１，４１０

７４，５３０

７７，６５０

１７，９００

２７，２６０

２４，９２０

１０，５００

２，２５０，０００

２，２６０，０００

４４，９３０

４８，４３０

５１，９３０

５５，４３０

５８，９３０

６２，４３０

６５，５５０

６８，６７０

７１，７９０

７４，９１０

７８，０３０

１８，２８０

２７，６４０

２５，３００

１０，５００

２，２６０，０００

２，２７０，０００

４４，９３０

４８，４３０

５１，９３０

５５，４３０

５８，９３０

６２，４３０

６５，９３０

６９，０５０

７２，１７０

７５，２９０

７８，４１０

１８，３８０

２８，０２０

２５，６８０

１０，５００

２，２７０，０００

２，２８０，０００

４４，９３０

４８，４３０

５１，９３０

５５，４３０

５８，９３０

６２，４３０

６５，９３０

６９，４３０

７２，５５０

７５，６７０

７８，７９０

１８，３８０

２８，４００

２６，０６０

１０，５００

２，２８０，０００

２，２９０，０００

４４，９３０

４８，４３０

５１，９３０

５５，４３０

５８，９３０

６２，４３０

６５，９３０

６９，４３０

７２，９３０

７６，０５０

７９，１７０

１８，３８０

２８，７８０

２６，２５０

１０，５００

２，２９０，０００

２，３００，０００

４４，９３０

４８，４３０

５１，９３０

５５，４３０

５８，９３０

６２，４３０

６５，９３０

６９，４３０

７２，９３０

７６，４３０

７９，５５０

１８，３８０

２８，８８０

２６，２５０

１０，５００

２，３００，０００

２，５００，０００

４４，９３０

４８，４３０

５１，９３０

５５，４３０

５８，９３０

６２，４３０

６５，９３０

６９，４３０

７２，９３０

７６，４３０

７９，９３０

１８，３８０

２８，８８０

２６，２５０

１０，５００

２，５００，０００

２，５１０，０００

４５，４３０

４８，９３０

５２，４３０

５５，９３０

５９，４３０

６２，９３０

６６，４３０

６９，９３０

７３，４３０

７６，９３０

８０，４３０

１８，３８０

２８，８８０

２６，２５０

１０，５００

２，５１０，０００

２，５２０，０００

４５，８１０

４９，４３０

５２，９３０

５６，４３０

５９，９３０

６３，４３０

６６，９３０

７０，４３０

７３，９３０

７７，４３０

８０，９３０

１８，５００

２９，０００

２６，３７０

１０，６２０

２，５２０，０００

２，５３０，０００

４６，１９０

４９，８１０

５３，４３０

５６，９３０

６０，４３０

６３，９３０

６７，４３０

７０，９３０

７４，４３０

７７，９３０

８１，４３０

１８，６２０

２９，１２０

２６，４９０

１０，７４０

２，５３０，０００

２，５４０，０００

４６，５７０

５０，１９０

５３，８１０

５７，４３０

６０，９３０

６４，４３０

６７，９３０

７１，４３０

７４，９３０

７８，４３０

８１，９３０

１８，７４０

２９，２４０

２６，６１０

１０，８６０

２，５４０，０００

２，５５０，０００

４６，９５０

５０，５７０

５４，１９０

５７，８１０

６１，４３０

６４，９３０

６８，４３０

７１，９３０

７５，４３０

７８，９３０

８２，４３０

１８，８６０

２９，３６０

２６，７３０

１０，８６０

２，５５０，０００

２，５６０，０００

４７，３３０

５０，９５０

５４，５７０

５８，１９０

６１，８１０

６５，４３０

６８，９３０

７２，４３０

７５，９３０

７９，４３０

８２，９３０

１８，９８０

２９，４８０

２６，８５０

１０，８６０

２，５６０，０００

２，５７０，０００

４７，７１０

５１，３３０

５４，９５０

５８，５７０

６２，１９０

６５，８１０

６９，４３０

７２，９３０

７６，４３０

７９，９３０

８３，４３０

１９，０１０

２９，６００

２６，９７０

１０，８６０

２，５７０，０００

２，５８０，０００

４８，０９０

５１，７１０

５５，３３０

５８，９５０

６２，５７０

６６，１９０

６９，８１０

７３，４３０

７６，９３０

８０，４３０

８３，９３０

１９，０１０

２９，７２０

２７，０９０

１０，８６０

２，５８０，０００

２，５９０，０００

４８，４７０

５２，０９０

５５，７１０

５９，３３０

６２，９５０

６６，５７０

７０，１９０

７３，８１０

７７，４３０

８０，９３０

８４，４３０

１９，０１０

２９，８４０

２７，１５０

１０，８６０

２，５９０，０００

２，６００，０００

４８，８５０

５２，４７０

５６，０９０

５９，７１０

６３，３３０

６６，９５０

７０，５７０

７４，１９０

７７，８１０

８１，４３０

８４，９３０

１９，０１０

２９，８７０

２７，１５０

１０，８６０

２，６００，０００

２，６１０，０００

４９，２３０

５２，８５０

５６，４７０

６０，０９０

６３，７１０

６７，３３０

７０，９５０

７４，５７０

７８，１９０

８１，８１０

８５，４３０

１９，０１０

２９，８７０

２７，１５０

１０，８６０

２，６１０，０００

２，６２０，０００

４９，６１０

５３，２３０

５６，８５０

６０，４７０

６４，０９０

６７，７１０

７１，３３０

７４，９５０

７８，５７０

８２，１９０

８５，８１０

１９，０１０

２９，８７０

２７，１５０

１０，８６０

２，６２０，０００

２，６３０，０００

４９，９９０

５３，６１０

５７，２３０

６０，８５０

６４，４７０

６８，０９０

７１，７１０

７５，３３０

７８，９５０

８２，５７０

８６，１９０

１９，０１０

２９，８７０

２７，１５０

１０，８６０

２，６３０，０００

２，６４０，０００

５０，３７０

５３，９９０

５７，６１０

６１，２３０

６４，８５０

６８，４７０

７２，０９０

７５，７１０

７９，３３０

８２，９５０

８６，５７０

１９，０１０

２９，８７０

２７，１５０

１０，８６０

２，６４０，０００

２，６５０，０００

５０，７５０

５４，３７０

５７，９９０

６１，６１０

６５，２３０

６８，８５０

７２，４７０

７６，０９０

７９，７１０

８３，３３０

８６，９５０

１９，０１０

２９，８７０

２７，１５０

１０，８６０

２，６５０，０００

２，６６０，０００

５１，１３０

５４，７５０

５８，３７０

６１，９９０

６５，６１０

６９，２３０

７２，８５０

７６，４７０

８０，０９０

８３，７１０

８７，３３０

１９，０１０

２９，８７０

２７，１５０

１０，８６０

２，６６０，０００

２，６７０，０００

５１，５１０

５５，１３０

５８，７５０

６２，３７０

６５，９９０

６９，６１０

７３，２３０

７６，８５０

８０，４７０

８４，０９０

８７，７１０

１９，０１０

２９，８７０

２７，１５０

１０，８６０

２，６７０，０００

２，６８０，０００

５１，８９０

５５，５１０

５９，１３０

６２，７５０

６６，３７０

６９，９９０

７３，６１０

７７，２３０

８０，８５０

８４，４７０

８８，０９０

１９，０１０

２９，８７０

２７，１５０

１０，８６０

２，６８０，０００

２，６９０，０００

５２，２７０

５５，８９０

５９，５１０

６３，１３０

６６，７５０

７０，３７０

７３，９９０

７７，６１０

８１，２３０

８４，８５０

８８，４７０

１９，０１０

２９，８７０

２７，１５０

１０，８６０

２，６９０，０００

２，７００，０００

５２，６５０

５６，２７０

５９，８９０

６３，５１０

６７，１３０

７０，７５０

７４，３７０

７７，９９０

８１，６１０

８５，２３０

８８，８５０

１９，０１０

２９，８７０

２７，１５０

１０，８６０

２，７００，０００

２，７１０，０００

５３，０３０

５６，６５０

６０，２７０

６３，８９０

６７，５１０

７１，１３０

７４，７５０

７８，３７０

８１，９９０

８５，６１０

８９，２３０

１９，０１０

２９，８７０

２７，１５０

１０，８６０

２，７１０，０００

２，７２０，０００

５３，４１０

５７，０３０

６０，６５０

６４，２７０

６７，８９０

７１，５１０

７５，１３０

７８，７５０

８２，３７０

８５，９９０

８９，６１０

１９，０１０

２９，８７０

２７，１５０

１０，８６０

２，７２０，０００

２，７３０，０００

５３，７９０

５７，４１０

６１，０３０

６４，６５０

６８，２７０

７１，８９０

７５，５１０

７９，１３０

８２，７５０

８６，３７０

８９，９９０

１９，０１０

２９，８７０

２７，１５０

１０，８６０

２，７３０，０００

２，７４０，０００

５４，１７０

５７，７９０

６１，４１０

６５，０３０

６８，６５０

７２，２７０

７５，８９０

７９，５１０

８３，１３０

８６，７５０

９０，３７０

１９，０１０

２９，８７０

２７，１５０

１０，８６０

２，７４０，０００

２，７５０，０００

５４，５５０

５８，１７０

６１，７９０

６５，４１０

６９，０３０

７２，６５０

７６，２７０

７９，８９０

８３，５１０

８７，１３０

９０，７５０

１９，０１０

２９，８７０

２７，１５０

１０，８６０

（五）

昭和４０年分の所得税の課税総所得金額等

甲

乙

丙

扶養親族等の数

青色事業専従者の年齢

事業専従者

０人

１人

２人

３人

４人

５人

６人

７人

８人

９人

１０人以上

２０歳以上

１９歳

１９歳未満

以上

未満

控除金額

１人当たり控除金額

円

２，７５０，０００

２，７６０，０００

５４，９３０

５８，５５０

６２，１７０

６５，７９０

６９，４１０

７３，０３０

７６，６５０

８０，２７０

８３，８９０

８７，５１０

９１，１３０

１９，０１０

２９，８７０

２７，１５０

１０，８６０

２，７６０，０００

２，７７０，０００

５５，３１０

５８，９３０

６２，５５０

６６，１７０

６９，７９０

７３，４１０

７７，０３０

８０，６５０

８４，２７０

８７，８９０

９１，５１０

１９，０１０

２９，８７０

２７，１５０

１０，８６０

２，７７０，０００

２，７８０，０００

５５，６９０

５９，３１０

６２，９３０

６６，５５０

７０，１７０

７３，７９０

７７，４１０

８１，０３０

８４，６５０

８８，２７０

９１，８９０

１９，０１０

２９，８７０

２７，１５０

１０，８６０

２，７８０，０００

２，７９０，０００

５６，０７０

５９，６９０

６３，３１０

６６，９３０

７０，５５０

７４，１７０

７７，７９０

８１，４１０

８５，０３０

８８，６５０

９２，２７０

１９，０１０

２９，８７０

２７，１５０

１０，８６０

２，７９０，０００

２，８００，０００

５６，４５０

６０，０７０

６３，６９０

６７，３１０

７０，９３０

７４，５５０

７８，１７０

８１，７９０

８５，４１０

８９，０３０

９２，６５０

１９，０１０

２９，８７０

２７，１５０

１０，８６０

２，８００，０００

２，８１０，０００

５６，８３０

６０，４５０

６４，０７０

６７，６９０

７１，３１０

７４，９３０

７８，５５０

８２，１７０

８５，７９０

８９，４１０

９３，０３０

１９，０１０

２９，８７０

２７，１５０

１０，８６０

２，８１０，０００

２，８２０，０００

５７，２１０

６０，８３０

６４，４５０

６８，０７０

７１，６９０

７５，３１０

７８，９３０

８２，５５０

８６，１７０

８９，７９０

９３，４１０

１９，０１０

２９，８７０

２７，１５０

１０，８６０

２，８２０，０００

２，８３０，０００

５７，５９０

６１，２１０

６４，８３０

６８，４５０

７２，０７０

７５，６９０

７９，３１０

８２，９３０

８６，５５０

９０，１７０

９３，７９０

１９，０１０

２９，８７０

２７，１５０

１０，８６０

２，８３０，０００

２，８４０，０００

５７，９７０

６１，５９０

６５，２１０

６８，８３０

７２，４５０

７６，０７０

７９，６９０

８３，３１０

８６，９３０

９０，５５０

９４，１７０

１９，０１０

２９，８７０

２７，１５０

１０，８６０

２，８４０，０００

２，８５０，０００

５８，３５０

６１，９７０

６５，５９０

６９，２１０

７２，８３０

７６，４５０

８０，０７０

８３，６９０

８７，３１０

９０，９３０

９４，５５０

１９，０１０

２９，８７０

２７，１５０

１０，８６０

２，８５０，０００

２，８６０，０００

５８，７３０

６２，３５０

６５，９７０

６９，５９０

７３，２１０

７６，８３０

８０，４５０

８４，０７０

８７，６９０

９１，３１０

９４，９３０

１９，０１０

２９，８７０

２７，１５０

１０，８６０

２，８６０，０００

２，８７０，０００

５９，１１０

６２，７３０

６６，３５０

６９，９７０

７３，５９０

７７，２１０

８０，８３０

８４，４５０

８８，０７０

９１，６９０

９５，３１０

１９，０１０

２９，８７０

２７，１５０

１０，８６０

２，８７０，０００

２，８８０，０００

５９，４９０

６３，１１０

６６，７３０

７０，３５０

７３，９７０

７７，５９０

８１，２１０

８４，８３０

８８，４５０

９２，０７０

９５，６９０

１９，０１０

２９，８７０

２７，１５０

１０，８６０

２，８８０，０００

２，８９０，０００

５９，８７０

６３，４９０

６７，１１０

７０，７３０

７４，３５０

７７，９７０

８１，５９０

８５，２１０

８８，８３０

９２，４５０

９６，０７０

１９，０１０

２９，８７０

２７，１５０

１０，８６０

２，８９０，０００

２，９００，０００

６０，２５０

６３，８７０

６７，４９０

７１，１１０

７４，７３０

７８，３５０

８１，９７０

８５，５９０

８９，２１０

９２，８３０

９６，４５０

１９，０１０

２９，８７０

２７，１５０

１０，８６０

２，９００，０００

２，９１０，０００

６０，６３０

６４，２５０

６７，８７０

７１，４９０

７５，１１０

７８，７３０

８２，３５０

８５，９７０

８９，５９０

９３，２１０

９６，８３０

１９，０１０

２９，８７０

２７，１５０

１０，８６０

２，９１０，０００

２，９２０，０００

６１，０１０

６４，６３０

６８，２５０

７１，８７０

７５，４９０

７９，１１０

８２，７３０

８６，３５０

８９，９７０

９３，５９０

９７，２１０

１９，０１０

２９，８７０

２７，１５０

１０，８６０

２，９２０，０００

２，９３０，０００

６１，３９０

６５，０１０

６８，６３０

７２，２５０

７５，８７０

７９，４９０

８３，１１０

８６，７３０

９０，３５０

９３，９７０

９７，５９０

１９，０１０

２９，８７０

２７，１５０

１０，８６０

２，９３０，０００

２，９４０，０００

６１，７７０

６５，３９０

６９，０１０

７２，６３０

７６，２５０

７９，８７０

８３，４９０

８７，１１０

９０，７３０

９４，３５０

９７，９７０

１９，０１０

２９，８７０

２７，１５０

１０，８６０

２，９４０，０００

２，９５０，０００

６２，１５０

６５，７７０

６９，３９０

７３，０１０

７６，６３０

８０，２５０

８３，８７０

８７，４９０

９１，１１０

９４，７３０

９８，３５０

１９，０１０

２９，８７０

２７，１５０

１０，８６０

２，９５０，０００

２，９６０，０００

６２，５３０

６６，１５０

６９，７７０

７３，３９０

７７，０１０

８０，６３０

８４，２５０

８７，８７０

９１，４９０

９５，１１０

９８，７３０

１９，０１０

２９，８７０

２７，１５０

１０，８６０

２，９６０，０００

２，９７０，０００

６２，９１０

６６，５３０

７０，１５０

７３，７７０

７７，３９０

８１，０１０

８４，６３０

８８，２５０

９１，８７０

９５，４９０

９９，１１０

１９，０１０

２９，８７０

２７，１５０

１０，８６０

２，９７０，０００

２，９８０，０００

６３，２９０

６６，９１０

７０，５３０

７４，１５０

７７，７７０

８１，３９０

８５，０１０

８８，６３０

９２，２５０

９５，８７０

９９，４９０

１９，０１０

２９，８７０

２７，１５０

１０，８６０

２，９８０，０００

２，９９０，０００

６３，６７０

６７，２９０

７０，９１０

７４，５３０

７８，１５０

８１，７７０

８５，３９０

８９，０１０

９２，６３０

９６，２５０

９９，８７０

１９，０１０

２９，８７０

２７，１５０

１０，８６０

２，９９０，０００

３，０００，０００

６４，０５０

６７，６７０

７１，２９０

７４，９１０

７８，５３０

８２，１５０

８５，７７０

８９，３９０

９３，０１０

９６，６３０

１００，２５０

１９，０１０

２９，８７０

２７，１５０

１０，８６０

３，０００，０００

３，０１０，０００

６４，４３０

６８，０５０

７１，６７０

７５，２９０

７８，９１０

８２，５３０

８６，１５０

８９，７７０

９３，３９０

９７，０１０

１００，６３０

１９，０１０

２９，８７０

２７，１５０

１０，８６０

３，０１０，０００

３，０２０，０００

６４，４３０

６８，４３０

７２，０５０

７５，６７０

７９，２９０

８２，９１０

８６，５３０

９０，１５０

９３，７７０

９７，３９０

１０１，０１０

１９，３９０

３０，２５０

２７，５３０

１１，２４０

３，０２０，０００

３，０３０，０００

６４，４３０

６８，４３０

７２，４３０

７６，０５０

７９，６７０

８３，２９０

８６，９１０

９０，５３０

９４，１５０

９７，７７０

１０１，３９０

１９，７７０

３０，６３０

２７，９１０

１１，６２０

３，０３０，０００

３，０４０，０００

６４，４３０

６８，４３０

７２，４３０

７６，４３０

８０，０５０

８３，６７０

８７，２９０

９０，９１０

９４，５３０

９８，１５０

１０１，７７０

２０，１５０

３１，０１０

２８，２９０

１２，０００

３，０４０，０００

３，０５０，０００

６４，４３０

６８，４３０

７２，４３０

７６，４３０

８０，４３０

８４，０５０

８７，６７０

９１，２９０

９４，９１０

９８，５３０

１０２，１５０

２０，５３０

３１，３９０

２８，６７０

１２，０００

３，０５０，０００

３，０６０，０００

６４，４３０

６８，４３０

７２，４３０

７６，４３０

８０，４３０

８４，４３０

８８，０５０

９１，６７０

９５，２９０

９８，９１０

１０２，５３０

２０，９１０

３１，７７０

２９，０５０

１２，０００

３，０６０，０００

３，０７０，０００

６４，４３０

６８，４３０

７２，４３０

７６，４３０

８０，４３０

８４，４３０

８８，４３０

９２，０５０

９５，６７０

９９，２９０

１０２，９１０

２１，０００

３２，１５０

２９，４３０

１２，０００

３，０７０，０００

３，０８０，０００

６４，４３０

６８，４３０

７２，４３０

７６，４３０

８０，４３０

８４，４３０

８８，４３０

９２，４３０

９６，０５０

９９，６７０

１０３，２９０

２１，０００

３２，５３０

２９，８１０

１２，０００

３，０８０，０００

３，０９０，０００

６４，４３０

６８，４３０

７２，４３０

７６，４３０

８０，４３０

８４，４３０

８８，４３０

９２，４３０

９６，４３０

１００，０５０

１０３，６７０

２１，０００

３２，９１０

３０，０００

１２，０００

３，０９０，０００

３，１００，０００

６４，４３０

６８，４３０

７２，４３０

７６，４３０

８０，４３０

８４，４３０

８８，４３０

９２，４３０

９６，４３０

１００，４３０

１０４，０５０

２１，０００

３３，０００

３０，０００

１２，０００

３，１００，０００

４，０００，０００

６４，４３０

６８，４３０

７２，４３０

７６，４３０

８０，４３０

８４，４３０

８８，４３０

９２，４３０

９６，４３０

１００，４３０

１０４，４３０

２１，０００

３３，０００

３０，０００

１２，０００

４，０００，０００

４，０１０，０００

６４，９３０

６８，９３０

７２，９３０

７６，９３０

８０，９３０

８４，９３０

８８，９３０

９２，９３０

９６，９３０

１００，９３０

１０４，９３０

２１，０００

３３，０００

３０，０００

１２，０００

４，０１０，０００

４，０２０，０００

６４，９３０

６９，４３０

７３，４３０

７７，４３０

８１，４３０

８５，４３０

８９，４３０

９３，４３０

９７，４３０

１０１，４３０

１０５，４３０

２１，５００

３３，５００

３０，５００

１２，５００

４，０２０，０００

４，０３０，０００

６４，９３０

６９，４３０

７３，９３０

７７，９３０

８１，９３０

８５，９３０

８９，９３０

９３，９３０

９７，９３０

１０１，９３０

１０５，９３０

２２，０００

３４，０００

３１，０００

１３，０００

４，０３０，０００

４，０４０，０００

６４，９３０

６９，４３０

７３，９３０

７８，４３０

８２，４３０

８６，４３０

９０，４３０

９４，４３０

９８，４３０

１０２，４３０

１０６，４３０

２２，５００

３４，５００

３１，５００

１３，５００

４，０４０，０００

４，０５０，０００

６４，９３０

６９，４３０

７３，９３０

７８，４３０

８２，９３０

８６，９３０

９０，９３０

９４，９３０

９８，９３０

１０２，９３０

１０６，９３０

２３，０００

３５，０００

３２，０００

１３，５００

４，０５０，０００

４，０６０，０００

６４，９３０

６９，４３０

７３，９３０

７８，４３０

８２，９３０

８７，４３０

９１，４３０

９５，４３０

９９，４３０

１０３，４３０

１０７，４３０

２３，５００

３５，５００

３２，５００

１３，５００

４，０６０，０００

４，０７０，０００

６４，９３０

６９，４３０

７３，９３０

７８，４３０

８２，９３０

８７，４３０

９１，９３０

９５，９３０

９９，９３０

１０３，９３０

１０７，９３０

２３，６３０

３６，０００

３３，０００

１３，５００

４，０７０，０００

４，０８０，０００

６４，９３０

６９，４３０

７３，９３０

７８，４３０

８２，９３０

８７，４３０

９１，９３０

９６，４３０

１００，４３０

１０４，４３０

１０８，４３０

２３，６３０

３６，５００

３３，５００

１３，５００

４，０８０，０００

４，０９０，０００

６４，９３０

６９，４３０

７３，９３０

７８，４３０

８２，９３０

８７，４３０

９１，９３０

９６，４３０

１００，９３０

１０４，９３０

１０８，９３０

２３，６３０

３７，０００

３３，７５０

１３，５００

４，０９０，０００

４，１００，０００

６４，９３０

６９，４３０

７３，９３０

７８，４３０

８２，９３０

８７，４３０

９１，９３０

９６，４３０

１００，９３０

１０５，４３０

１０９，４３０

２３，６３０

３７，１３０

３３，７５０

１３，５００

４，１００，０００

６，０００，０００

６４，９３０

６９，４３０

７３，９３０

７８，４３０

８２，９３０

８７，４３０

９１，９３０

９６，４３０

１００，９３０

１０５，４３０

１０９，９３０

２３，６３０

３７，１３０

３３，７５０

１３，５００

６，０００，０００

６，０１０，０００

６５，４３０

６９，９３０

７４，４３０

７８，９３０

８３，４３０

８７，９３０

９２，４３０

９６，９３０

１０１，４３０

１０５，９３０

１１０，４３０

２３，６３０

３７，１３０

３３，７５０

１３，５００

６，０１０，０００

６，０２０，０００

６５，４３０

７０，４３０

７４，９３０

７９，４３０

８３，９３０

８８，４３０

９２，９３０

９７，４３０

１０１，９３０

１０６，４３０

１１０，９３０

２４，１３０

３７，６３０

３４，２５０

１４，０００

６，０２０，０００

６，０３０，０００

６５，４３０

７０，４３０

７５，４３０

７９，９３０

８４，４３０

８８，９３０

９３，４３０

９７，９３０

１０２，４３０

１０６，９３０

１１１，４３０

２４，６３０

３８，１３０

３４，７５０

１４，５００

（六）

昭和４０年分の所得税の課税総所得金額等

甲

乙

丙

扶養親族等の数

青色事業専従者の年齢

事業専従者

０人

１人

２人

３人

４人

５人

６人

７人

８人

９人

１０人以上

２０歳以上

１９歳

１９歳未満

以上

未満

控除金額

１人当たり控除金額

円

６，０３０，０００

６，０４０，０００

６５，４３０

７０，４３０

７５，４３０

８０，４３０

８４，９３０

８９，４３０

９３，９３０

９８，４３０

１０２，９３０

１０７，４３０

１１１，９３０

２５，１３０

３８，６３０

３５，２５０

１５，０００

６，０４０，０００

６，０５０，０００

６５，４３０

７０，４３０

７５，４３０

８０，４３０

８５，４３０

８９，９３０

９４，４３０

９８，９３０

１０３，４３０

１０７，９３０

１１２，４３０

２５，６３０

３９，１３０

３５，７５０

１５，０００

６，０５０，０００

６，０６０，０００

６５，４３０

７０，４３０

７５，４３０

８０，４３０

８５，４３０

９０，４３０

９４，９３０

９９，４３０

１０３，９３０

１０８，４３０

１１２，９３０

２６，１３０

３９，６３０

３６，２５０

１５，０００

６，０６０，０００

６，０７０，０００

６５，４３０

７０，４３０

７５，４３０

８０，４３０

８５，４３０

９０，４３０

９５，４３０

９９，９３０

１０４，４３０

１０８，９３０

１１３，４３０

２６，２５０

４０，１３０

３６，７５０

１５，０００

６，０７０，０００

６，０８０，０００

６５，４３０

７０，４３０

７５，４３０

８０，４３０

８５，４３０

９０，４３０

９５，４３０

１００，４３０

１０４，９３０

１０９，４３０

１１３，９３０

２６，２５０

４０，６３０

３７，２５０

１５，０００

６，０８０，０００

６，０９０，０００

６５，４３０

７０，４３０

７５，４３０

８０，４３０

８５，４３０

９０，４３０

９５，４３０

１００，４３０

１０５，４３０

１０９，９３０

１１４，４３０

２６，２５０

４１，１３０

３７，５００

１５，０００

６，０９０，０００

６，１００，０００

６５，４３０

７０，４３０

７５，４３０

８０，４３０

８５，４３０

９０，４３０

９５，４３０

１００，４３０

１０５，４３０

１１０，４３０

１１４，９３０

２６，２５０

４１，２５０

３７，５００

１５，０００

６，１００，０００

１０，０００，０００

６５，４３０

７０，４３０

７５，４３０

８０，４３０

８５，４３０

９０，４３０

９５，４３０

１００，４３０

１０５，４３０

１１０，４３０

１１５，４３０

２６，２５０

４１，２５０

３７，５００

１５，０００

１０，０００，０００

１０，０１０，０００

６５，９３０

７０，９３０

７５，９３０

８０，９３０

８５，９３０

９０，９３０

９５，９３０

１００，９３０

１０５，９３０

１１０，９３０

１１５，９３０

２６，２５０

４１，２５０

３７，５００

１５，０００

１０，０１０，０００

１０，０２０，０００

６５，９３０

７１，４３０

７６，４３０

８１，４３０

８６，４３０

９１，４３０

９６，４３０

１０１，４３０

１０６，４３０

１１１，４３０

１１６，４３０

２６，７５０

４１，７５０

３８，０００

１５，５００

１０，０２０，０００

１０，０３０，０００

６５，９３０

７１，４３０

７６，９３０

８１，９３０

８６，９３０

９１，９３０

９６，９３０

１０１，９３０

１０６，９３０

１１１，９３０

１１６，９３０

２７，２５０

４２，２５０

３８，５００

１６，０００

１０，０３０，０００

１０，０４０，０００

６５，９３０

７１，４３０

７６，９３０

８２，４３０

８７，４３０

９２，４３０

９７，４３０

１０２，４３０

１０７，４３０

１１２，４３０

１１７，４３０

２７，７５０

４２，７５０

３９，０００

１６，５００

１０，０４０，０００

１０，０５０，０００

６５，９３０

７１，４３０

７６，９３０

８２，４３０

８７，９３０

９２，９３０

９７，９３０

１０２，９３０

１０７，９３０

１１２，９３０

１１７，９３０

２８，２５０

４３，２５０

３９，５００

１６，５００

１０，０５０，０００

１０，０６０，０００

６５，９３０

７１，４３０

７６，９３０

８２，４３０

８７，９３０

９３，４３０

９８，４３０

１０３，４３０

１０８，４３０

１１３，４３０

１１８，４３０

２８，７５０

４３，７５０

４０，０００

１６，５００

１０，０６０，０００

１０，０７０，０００

６５，９３０

７１，４３０

７６，９３０

８２，４３０

８７，９３０

９３，４３０

９８，９３０

１０３，９３０

１０８，９３０

１１３，９３０

１１８，９３０

２８，８８０

４４，２５０

４０，５００

１６，５００

１０，０７０，０００

１０，０８０，０００

６５，９３０

７１，４３０

７６，９３０

８２，４３０

８７，９３０

９３，４３０

９８，９３０

１０４，４３０

１０９，４３０

１１４，４３０

１１９，４３０

２８，８８０

４４，７５０

４１，０００

１６，５００

１０，０８０，０００

１０，０９０，０００

６５，９３０

７１，４３０

７６，９３０

８２，４３０

８７，９３０

９３，４３０

９８，９３０

１０４，４３０

１０９，９３０

１１４，９３０

１１９，９３０

２８，８８０

４５，２５０

４１，２５０

１６，５００

１０，０９０，０００

１０，１００，０００

６５，９３０

７１，４３０

７６，９３０

８２，４３０

８７，９３０

９３，４３０

９８，９３０

１０４，４３０

１０９，９３０

１１５，４３０

１２０，４３０

２８，８８０

４５，３８０

４１，２５０

１６，５００

１０，１００，０００

２０，０００，０００

６５，９３０

７１，４３０

７６，９３０

８２，４３０

８７，９３０

９３，４３０

９８，９３０

１０４，４３０

１０９，９３０

１１５，４３０

１２０，９３０

２８，８８０

４５，３８０

４１，２５０

１６，５００

２０，０００，０００

２０，０１０，０００

６６，４３０

７１，９３０

７７，４３０

８２，９３０

８８，４３０

９３，９３０

９９，４３０

１０４，９３０

１１０，４３０

１１５，９３０

１２１，４３０

２８，８８０

４５，３８０

４１，２５０

１６，５００

２０，０１０，０００

２０，０２０，０００

６６，４３０

７２，４３０

７７，９３０

８３，４３０

８８，９３０

９４，４３０

９９，９３０

１０５，４３０

１１０，９３０

１１６，４３０

１２１，９３０

２９，３８０

４５，８８０

４１，７５０

１７，０００

２０，０２０，０００

２０，０３０，０００

６６，４３０

７２，４３０

７８，４３０

８３，９３０

８９，４３０

９４，９３０

１００，４３０

１０５，９３０

１１１，４３０

１１６，９３０

１２２，４３０

２９，８８０

４６，３８０

４２，２５０

１７，５００

２０，０３０，０００

２０，０４０，０００

６６，４３０

７２，４３０

７８，４３０

８４，４３０

８９，９３０

９５，４３０

１００，９３０

１０６，４３０

１１１，９３０

１１７，４３０

１２２，９３０

３０，３８０

４６，８８０

４２，７５０

１８，０００

２０，０４０，０００

２０，０５０，０００

６６，４３０

７２，４３０

７８，４３０

８４，４３０

９０，４３０

９５，９３０

１０１，４３０

１０６，９３０

１１２，４３０

１１７，９３０

１２３，４３０

３０，８８０

４７，３８０

４３，２５０

１８，０００

２０，０５０，０００

２０，０６０，０００

６６，４３０

７２，４３０

７８，４３０

８４，４３０

９０，４３０

９６，４３０

１０１，９３０

１０７，４３０

１１２，９３０

１１８，４３０

１２３，９３０

３１，３８０

４７，８８０

４３，７５０

１８，０００

２０，０６０，０００

２０，０７０，０００

６６，４３０

７２，４３０

７８，４３０

８４，４３０

９０，４３０

９６，４３０

１０２，４３０

１０７，９３０

１１３，４３０

１１８，９３０

１２４，４３０

３１，５００

４８，３８０

４４，２５０

１８，０００

２０，０７０，０００

２０，０８０，０００

６６，４３０

７２，４３０

７８，４３０

８４，４３０

９０，４３０

９６，４３０

１０２，４３０

１０８，４３０

１１３，９３０

１１９，４３０

１２４，９３０

３１，５００

４８，８８０

４４，７５０

１８，０００

２０，０８０，０００

２０，０９０，０００

６６，４３０

７２，４３０

７８，４３０

８４，４３０

９０，４３０

９６，４３０

１０２，４３０

１０８，４３０

１１４，４３０

１１９，９３０

１２５，４３０

３１，５００

４９，３８０

４５，０００

１８，０００

２０，０９０，０００

２０，１００，０００

６６，４３０

７２，４３０

７８，４３０

８４，４３０

９０，４３０

９６，４３０

１０２，４３０

１０８，４３０

１１４，４３０

１２０，４３０

１２５，９３０

３１，５００

４９，５００

４５，０００

１８，０００

２０，１００，０００

３０，０００，０００

６６，４３０

７２，４３０

７８，４３０

８４，４３０

９０，４３０

９６，４３０

１０２，４３０

１０８，４３０

１１４，４３０

１２０，４３０

１２６，４３０

３１，５００

４９，５００

４５，０００

１８，０００

３０，０００，０００

３０，０１０，０００

６６，９３０

７２，９３０

７８，９３０

８４，９３０

９０，９３０

９６，９３０

１０２，９３０

１０８，９３０

１１４，９３０

１２０，９３０

１２６，９３０

３１，５００

４９，５００

４５，０００

１８，０００

３０，０１０，０００

３０，０２０，０００

６６，９３０

７３，４３０

７９，４３０

８５，４３０

９１，４３０

９７，４３０

１０３，４３０

１０９，４３０

１１５，４３０

１２１，４３０

１２７，４３０

３２，０００

５０，０００

４５，５００

１８，５００

３０，０２０，０００

３０，０３０，０００

６６，９３０

７３，４３０

７９，９３０

８５，９３０

９１，９３０

９７，９３０

１０３，９３０

１０９，９３０

１１５，９３０

１２１，９３０

１２７，９３０

３２，５００

５０，５００

４６，０００

１９，０００

３０，０３０，０００

３０，０４０，０００

６６，９３０

７３，４３０

７９，９３０

８６，４３０

９２，４３０

９８，４３０

１０４，４３０

１１０，４３０

１１６，４３０

１２２，４３０

１２８，４３０

３３，０００

５１，０００

４６，５００

１９，５００

３０，０４０，０００

３０，０５０，０００

６６，９３０

７３，４３０

７９，９３０

８６，４３０

９２，９３０

９８，９３０

１０４，９３０

１１０，９３０

１１６，９３０

１２２，９３０

１２８，９３０

３３，５００

５１，５００

４７，０００

１９，５００

３０，０５０，０００

３０，０６０，０００

６６，９３０

７３，４３０

７９，９３０

８６，４３０

９２，９３０

９９，４３０

１０５，４３０

１１１，４３０

１１７，４３０

１２３，４３０

１２９，４３０

３４，０００

５２，０００

４７，５００

１９，５００

３０，０６０，０００

３０，０７０，０００

６６，９３０

７３，４３０

７９，９３０

８６，４３０

９２，９３０

９９，４３０

１０５，９３０

１１１，９３０

１１７，９３０

１２３，９３０

１２９，９３０

３４，１３０

５２，５００

４８，０００

１９，５００

３０，０７０，０００

３０，０８０，０００

６６，９３０

７３，４３０

７９，９３０

８６，４３０

９２，９３０

９９，４３０

１０５，９３０

１１２，４３０

１１８，４３０

１２４，４３０

１３０，４３０

３４，１３０

５３，０００

４８，５００

１９，５００

３０，０８０，０００

３０，０９０，０００

６６，９３０

７３，４３０

７９，９３０

８６，４３０

９２，９３０

９９，４３０

１０５，９３０

１１２，４３０

１１８，９３０

１２４，９３０

１３０，９３０

３４，１３０

５３，５００

４８，７５０

１９，５００

３０，０９０，０００

３０，１００，０００

６６，９３０

７３，４３０

７９，９３０

８６，４３０

９２，９３０

９９，４３０

１０５，９３０

１１２，４３０

１１８，９３０

１２５，４３０

１３１，４３０

３４，１３０

５３，６３０

４８，７５０

１９，５００

３０，１００，０００

４５，０００，０００

６６，９３０

７３，４３０

７９，９３０

８６，４３０

９２，９３０

９９，４３０

１０５，９３０

１１２，４３０

１１８，９３０

１２５，４３０

１３１，９３０

３４，１３０

５３，６３０

４８，７５０

１９，５００

４５，０００，０００

４５，０１０，０００

６７，４３０

７３，９３０

８０，４３０

８６，９３０

９３，４３０

９９，９３０

１０６，４３０

１１２，９３０

１１９，４３０

１２５，９３０

１３２，４３０

３４，１３０

５３，６３０

４８，７５０

１９，５００

４５，０１０，０００

４５，０２０，０００

６７，４３０

７４，４３０

８０，９３０

８７，４３０

９３，９３０

１００，４３０

１０６，９３０

１１３，４３０

１１９，９３０

１２６，４３０

１３２，９３０

３４，６３０

５４，１３０

４９，２５０

２０，０００

４５，０２０，０００

４５，０３０，０００

６７，４３０

７４，４３０

８１，４３０

８７，９３０

９４，４３０

１００，９３０

１０７，４３０

１１３，９３０

１２０，４３０

１２６，９３０

１３３，４３０

３５，１３０

５４，６３０

４９，７５０

２０，５００

４５，０３０，０００

４５，０４０，０００

６７，４３０

７４，４３０

８１，４３０

８８，４３０

９４，９３０

１０１，４３０

１０７，９３０

１１４，４３０

１２０，９３０

１２７，４３０

１３３，９３０

３５，６３０

５５，１３０

５０，２５０

２１，０００

４５，０４０，０００

４５，０５０，０００

６７，４３０

７４，４３０

８１，４３０

８８，４３０

９５，４３０

１０１，９３０

１０８，４３０

１１４，９３０

１２１，４３０

１２７，９３０

１３４，４３０

３６，１３０

５５，６３０

５０，７５０

２１，０００

４５，０５０，０００

４５，０６０，０００

６７，４３０

７４，４３０

８１，４３０

８８，４３０

９５，４３０

１０２，４３０

１０８，９３０

１１５，４３０

１２１，９３０

１２８，４３０

１３４，９３０

３６，６３０

５６，１３０

５１，２５０

２１，０００

４５，０６０，０００

４５，０７０，０００

６７，４３０

７４，４３０

８１，４３０

８８，４３０

９５，４３０

１０２，４３０

１０９，４３０

１１５，９３０

１２２，４３０

１２８，９３０

１３５，４３０

３６，７５０

５６，６３０

５１，７５０

２１，０００

４５，０７０，０００

４５，０８０，０００

６７，４３０

７４，４３０

８１，４３０

８８，４３０

９５，４３０

１０２，４３０

１０９，４３０

１１６，４３０

１２２，９３０

１２９，４３０

１３５，９３０

３６，７５０

５７，１３０

５２，２５０

２１，０００

４５，０８０，０００

４５，０９０，０００

６７，４３０

７４，４３０

８１，４３０

８８，４３０

９５，４３０

１０２，４３０

１０９，４３０

１１６，４３０

１２３，４３０

１２９，９３０

１３６，４３０

３６，７５０

５７，６３０

５２，５００

２１，０００

（七）

昭和４０年分の所得税の課税総所得金額等

甲

乙

丙

扶養親族等の数

青色事業専従者の年齢

事業専従者

０人

１人

２人

３人

４人

５人

６人

７人

８人

９人

１０人以上

２０歳以上

１９歳

１９歳未満

以上

未満

控除金額

１人当たり控除金額

円

４５，０９０，０００

４５，１００，０００

６７，４３０

７４，４３０

８１，４３０

８８，４３０

９５，４３０

１０２，４３０

１０９，４３０

１１６，４３０

１２３，４３０

１３０，４３０

１３６，９３０

３６，７５０

５７，７５０

５２，５００

２１，０００

４５，１００，０００

６０，０００，０００

６７，４３０

７４，４３０

８１，４３０

８８，４３０

９５，４３０

１０２，４３０

１０９，４３０

１１６，４３０

１２３，４３０

１３０，４３０

１３７，４３０

３６，７５０

５７，７５０

５２，５００

２１，０００

６０，０００，０００

６０，０１０，０００

６７，９３０

７４，９３０

８１，９３０

８８，９３０

９５，９３０

１０２，９３０

１０９，９３０

１１６，９３０

１２３，９３０

１３０，９３０

１３７，９３０

３６，７５０

５７，７５０

５２，５００

２１，０００

６０，０１０，０００

６０，０２０，０００

６７，９３０

７５，４３０

８２，４３０

８９，４３０

９６，４３０

１０３，４３０

１１０，４３０

１１７，４３０

１２４，４３０

１３１，４３０

１３８，４３０

３７，２５０

５８，２５０

５３，０００

２１，５００

６０，０２０，０００

６０，０３０，０００

６７，９３０

７５，４３０

８２，９３０

８９，９３０

９６，９３０

１０３，９３０

１１０，９３０

１１７，９３０

１２４，９３０

１３１，９３０

１３８，９３０

３７，７５０

５８，７５０

５３，５００

２２，０００

６０，０３０，０００

６０，０４０，０００

６７，９３０

７５，４３０

８２，９３０

９０，４３０

９７，４３０

１０４，４３０

１１１，４３０

１１８，４３０

１２５，４３０

１３２，４３０

１３９，４３０

３８，２５０

５９，２５０

５４，０００

２２，５００

６０，０４０，０００

６０，０５０，０００

６７，９３０

７５，４３０

８２，９３０

９０，４３０

９７，９３０

１０４，９３０

１１１，９３０

１１８，９３０

１２５，９３０

１３２，９３０

１３９，９３０

３８，７５０

５９，７５０

５４，５００

２２，５００

６０，０５０，０００

６０，０６０，０００

６７，９３０

７５，４３０

８２，９３０

９０，４３０

９７，９３０

１０５，４３０

１１２，４３０

１１９，４３０

１２６，４３０

１３３，４３０

１４０，４３０

３９，２５０

６０，２５０

５５，０００

２２，５００

６０，０６０，０００

６０，０７０，０００

６７，９３０

７５，４３０

８２，９３０

９０，４３０

９７，９３０

１０５，４３０

１１２，９３０

１１９，９３０

１２６，９３０

１３３，９３０

１４０，９３０

３９，３８０

６０，７５０

５５，５００

２２，５００

６０，０７０，０００

６０，０８０，０００

６７，９３０

７５，４３０

８２，９３０

９０，４３０

９７，９３０

１０５，４３０

１１２，９３０

１２０，４３０

１２７，４３０

１３４，４３０

１４１，４３０

３９，３８０

６１，２５０

５６，０００

２２，５００

６０，０８０，０００

６０，０９０，０００

６７，９３０

７５，４３０

８２，９３０

９０，４３０

９７，９３０

１０５，４３０

１１２，９３０

１２０，４３０

１２７，９３０

１３４，９３０

１４１，９３０

３９，３８０

６１，７５０

５６，２５０

２２，５００

６０，０９０，０００

６０，１００，０００

６７，９３０

７５，４３０

８２，９３０

９０，４３０

９７，９３０

１０５，４３０

１１２，９３０

１２０，４３０

１２７，９３０

１３５，４３０

１４２，４３０

３９，３８０

６１，８８０

５６，２５０

２２，５００

６０，１００，０００円以上

６７，９３０

７５，４３０

８２，９３０

９０，４３０

９７，９３０

１０５，４３０

１１２，９３０

１２０，４３０

１２７，９３０

１３５，４３０

１４２，９３０

３９，３８０

６１，８８０

５６，２５０

２２，５００

（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４０年分の所得税の課税総所得金額等」とは、附則第五条第一項第二号（昭和四十一年分の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４０年分の所得税につき、旧法第七十七条（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法第七十八条第一項第二号（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）　「青色事業専従者」とは、昭和４０年分の所得税につき旧法第五十七条第一項（青色事業専従者給与の必要経費算入の特例等）の規定の適用を受けた同項に規定する青色事業専従者をいう。（四）　「事業専従者」とは、昭和４０年分の所得税につき旧法第五十七条第二項の規定の適用を受けた同項に規定する事業専従者をいう。（五）　「全額」とは、附則第五条第一項第一号に掲げる金額をいう。

Supplementary Provisions, Appended Table 4

附則別表第四削除

削除 · deleted

削除

Supplementary Provisions, Appended Table 5

附則別表第五昭和４１年分の年末調整のための給与所得の源泉徴収税額表

(1)

Taxable salary income amount		Tax amount	Taxable salary income amount		Tax amount	Taxable salary income amount		Tax amount	Taxable salary income amount		Tax amount
At least	Less than	Tax amount	At least	Less than	Tax amount	At least	Less than	Tax amount	At least	Less than	Tax amount
yen	yen	yen	yen	yen	yen	yen	yen	yen	yen	yen	yen
yen	yen	yen	25,500	26,000	2,130	71,000	72,000	5,940	152,000	154,000	13,570
Less than 1,500 yen		0
Less than 1,500 yen		0	26,000	26,500	2,170	72,000	73,000	6,020	154,000	156,000	13,770
1,500	2,000	120	26,500	27,000	2,210	73,000	74,000	6,110	156,000	158,000	13,970
2,000	2,500	160	27,000	27,500	2,250	74,000	75,000	6,190	158,000	160,000	14,170
2,500	3,000	200	27,500	28,000	2,300	75,000	76,000	6,270	160,000	162,000	14,370
3,000	3,500	250	28,000	28,500	2,340	76,000	77,000	6,360	162,000	164,000	14,570
3,500	4,000	290	28,500	29,000	2,380	77,000	78,000	6,440	164,000	166,000	14,770
4,000	4,500	330	29,000	29,500	2,420	78,000	79,000	6,520	166,000	168,000	14,970
4,500	5,000	370	29,500	30,000	2,460	79,000	80,000	6,610	168,000	170,000	15,170
5,000	5,500	410	30,000	31,000	2,510	80,000	81,000	6,690	170,000	172,000	15,370
5,500	6,000	460	31,000	32,000	2,590	81,000	82,000	6,770	172,000	174,000	15,570
6,000	6,500	500	32,000	33,000	2,670	82,000	83,000	6,860	174,000	176,000	15,770
6,500	7,000	540	33,000	34,000	2,760	83,000	84,000	6,940	176,000	178,000	15,970
7,000	7,500	580	34,000	35,000	2,840	84,000	85,000	7,030	178,000	180,000	16,170
7,500	8,000	620	35,000	36,000	2,920	85,000	86,000	7,110	180,000	182,000	16,370
8,000	8,500	660	36,000	37,000	3,010	86,000	87,000	7,190	182,000	184,000	16,570
8,500	9,000	710	37,000	38,000	3,090	87,000	88,000	7,280	184,000	186,000	16,770
9,000	9,500	750	38,000	39,000	3,180	88,000	89,000	7,360	186,000	188,000	16,970
9,500	10,000	790	39,000	40,000	3,260	89,000	90,000	7,440	188,000	190,000	17,170
10,000	10,500	830	40,000	41,000	3,340	90,000	92,000	7,530	190,000	192,000	17,370
10,500	11,000	870	41,000	42,000	3,430	92,000	94,000	7,700	192,000	194,000	17,570
11,000	11,500	920	42,000	43,000	3,510	94,000	96,000	7,860	194,000	196,000	17,770
11,500	12,000	960	43,000	44,000	3,590	96,000	98,000	8,030	196,000	198,000	17,970
12,000	12,500	1,000	44,000	45,000	3,680	98,000	100,000	8,200	198,000	200,000	18,170
12,500	13,000	1,040	45,000	46,000	3,760	100,000	102,000	8,370	200,000	202,000	18,370
13,000	13,500	1,080	46,000	47,000	3,850	102,000	104,000	8,570	202,000	204,000	18,590
13,500	14,000	1,120	47,000	48,000	3,930	104,000	106,000	8,770	204,000	206,000	18,810
14,000	14,500	1,170	48,000	49,000	4,010	106,000	108,000	8,970	206,000	208,000	19,040
14,500	15,000	1,210	49,000	50,000	4,100	108,000	110,000	9,170	208,000	210,000	19,260
15,000	15,500	1,250	50,000	51,000	4,180	110,000	112,000	9,370	210,000	213,000	19,490
15,500	16,000	1,290	51,000	52,000	4,260	112,000	114,000	9,570	213,000	216,000	19,820
16,000	16,500	1,330	52,000	53,000	4,350	114,000	116,000	9,770	216,000	219,000	20,160
16,500	17,000	1,380	53,000	54,000	4,430	116,000	118,000	9,970	219,000	222,000	20,490
17,000	17,500	1,420	54,000	55,000	4,510	118,000	120,000	10,170	222,000	225,000	20,830
17,500	18,000	1,460	55,000	56,000	4,600	120,000	122,000	10,370	225,000	228,000	21,170
18,000	18,500	1,500	56,000	57,000	4,680	122,000	124,000	10,570	228,000	231,000	21,500
18,500	19,000	1,540	57,000	58,000	4,770	124,000	126,000	10,770	231,000	234,000	21,840
19,000	19,500	1,590	58,000	59,000	4,850	126,000	128,000	10,970	234,000	237,000	22,170
19,500	20,000	1,630	59,000	60,000	4,930	128,000	130,000	11,170	237,000	240,000	22,510
20,000	20,500	1,670	60,000	61,000	5,020	130,000	132,000	11,370	240,000	243,000	22,850
20,500	21,000	1,710	61,000	62,000	5,100	132,000	134,000	11,570	243,000	246,000	23,180
21,000	21,500	1,750	62,000	63,000	5,180	134,000	136,000	11,770	246,000	249,000	23,520
21,500	22,000	1,790	63,000	64,000	5,270	136,000	138,000	11,970	249,000	252,000	23,850
22,000	22,500	1,840	64,000	65,000	5,350	138,000	140,000	12,170	252,000	255,000	24,190
22,500	23,000	1,880	65,000	66,000	5,440	140,000	142,000	12,370	255,000	258,000	24,530
23,000	23,500	1,920	66,000	67,000	5,520	142,000	144,000	12,570	258,000	261,000	24,860
23,500	24,000	1,960	67,000	68,000	5,600	144,000	146,000	12,770	261,000	264,000	25,200
24,000	24,500	2,000	68,000	69,000	5,690	146,000	148,000	12,970	264,000	267,000	25,530
24,500	25,000	2,050	69,000	70,000	5,770	148,000	150,000	13,170	267,000	270,000	25,870
25,000	25,500	2,090	70,000	71,000	5,850	150,000	152,000	13,370	270,000	273,000	26,210

(2)

Taxable salary income amount		Tax amount	Taxable salary income amount		Tax amount	Taxable salary income amount		Tax amount	Taxable salary income amount		Tax amount
At least	Less than	Tax amount	At least	Less than	Tax amount	At least	Less than	Tax amount	At least	Less than	Tax amount
yen	yen	yen	yen	yen	yen	yen	yen	yen	yen	yen	yen
273,000	276,000	26,540	434,000	438,000	49,670	635,000	640,000	82,770	885,000	890,000	133,790
276,000	279,000	26,880	438,000	442,000	50,270	640,000	645,000	83,770	890,000	895,000	134,850
279,000	282,000	27,210	442,000	446,000	50,870	645,000	650,000	84,770	895,000	900,000	135,910
282,000	285,000	27,550	446,000	450,000	51,470	650,000	655,000	85,770	900,000	905,000	136,970
285,000	288,000	27,890	450,000	454,000	52,070	655,000	660,000	86,770	905,000	910,000	138,030
288,000	291,000	28,220	454,000	458,000	52,670	660,000	665,000	87,770	910,000	915,000	139,090
291,000	294,000	28,560	458,000	462,000	53,270	665,000	670,000	88,770	915,000	920,000	140,150
294,000	297,000	28,890	462,000	466,000	53,870	670,000	675,000	89,770	920,000	925,000	141,210
297,000	300,000	29,230	466,000	470,000	54,470	675,000	680,000	90,770	925,000	930,000	142,270
300,000	303,000	29,570	470,000	474,000	55,070	680,000	685,000	91,770	930,000	935,000	143,330
303,000	306,000	30,020	474,000	478,000	55,670	685,000	690,000	92,770	935,000	940,000	144,390
306,000	309,000	30,470	478,000	482,000	56,270	690,000	695,000	93,770	940,000	945,000	145,450
309,000	312,000	30,920	482,000	486,000	56,870	695,000	700,000	94,770	945,000	950,000	146,510
312,000	315,000	31,370	486,000	490,000	57,470	700,000	705,000	95,770	950,000	955,000	147,570
315,000	318,000	31,820	490,000	494,000	58,070	705,000	710,000	96,770	955,000	960,000	148,630
318,000	321,000	32,270	494,000	498,000	58,670	710,000	715,000	97,770	960,000	965,000	149,690
321,000	324,000	32,720	498,000	502,000	59,270	715,000	720,000	98,770	965,000	970,000	150,750
324,000	327,000	33,170	502,000	506,000	59,890	720,000	725,000	99,770	970,000	975,000	151,810
327,000	330,000	33,620	506,000	510,000	60,540	725,000	730,000	100,770	975,000	980,000	152,870
330,000	333,000	34,070	510,000	514,000	61,190	730,000	735,000	101,770	980,000	985,000	153,930
333,000	336,000	34,520	514,000	518,000	61,830	735,000	740,000	102,770	985,000	990,000	154,990
336,000	339,000	34,970	518,000	522,000	62,480	740,000	745,000	103,770	990,000	995,000	156,050
339,000	342,000	35,420	522,000	526,000	63,130	745,000	750,000	104,770	995,000	1,000,000	157,110
342,000	345,000	35,870	526,000	530,000	63,780	750,000	755,000	105,770
345,000	348,000	36,320	530,000	534,000	64,430	755,000	760,000	106,770
348,000	351,000	36,770	534,000	538,000	65,070	760,000	765,000	107,770	1,000,000	1,200,000	The amount calculated by multiplying the taxable salary income amount by 25%, less 91,830 yen
351,000	354,000	37,220	538,000	542,000	65,720	765,000	770,000	108,770
354,000	357,000	37,670	542,000	546,000	66,370	770,000	775,000	109,770
357,000	360,000	38,120	546,000	550,000	67,020	775,000	780,000	110,770
360,000	363,000	38,570	550,000	554,000	67,670	780,000	785,000	111,770
363,000	366,000	39,020	554,000	558,000	68,310	785,000	790,000	112,770	1,200,000	1,500,000	The amount calculated by multiplying the taxable salary income amount by 26.2%, less 106,230 yen
366,000	369,000	39,470	558,000	562,000	68,960	790,000	795,000	113,770
369,000	372,000	39,920	562,000	566,000	69,610	795,000	800,000	114,770
372,000	375,000	40,370	566,000	570,000	70,260	800,000	805,000	115,770
375,000	378,000	40,820	570,000	574,000	70,910	805,000	810,000	116,830
378,000	381,000	41,270	574,000	578,000	71,550	810,000	815,000	117,890	1,500,000	1,800,000	The amount calculated by multiplying the taxable salary income amount by 30%, less 163,230 yen
381,000	384,000	41,720	578,000	582,000	72,200	815,000	820,000	118,950
384,000	387,000	42,170	582,000	586,000	72,850	820,000	825,000	120,010
387,000	390,000	42,620	586,000	590,000	73,500	825,000	830,000	121,070
390,000	394,000	43,070	590,000	594,000	74,150	830,000	835,000	122,130
394,000	398,000	43,670	594,000	598,000	74,790	835,000	840,000	123,190	1,800,000	2,200,000	The amount calculated by multiplying the taxable salary income amount by 31.2%, less 184,830 yen
398,000	402,000	44,270	598,000	602,000	75,440	840,000	845,000	124,250
402,000	406,000	44,870	602,000	606,000	76,170	845,000	850,000	125,310
406,000	410,000	45,470	606,000	610,000	76,970	850,000	855,000	126,370
410,000	414,000	46,070	610,000	614,000	77,770	855,000	860,000	127,430
414,000	418,000	46,670	614,000	618,000	78,570	860,000	865,000	128,490	2,200,000	2,500,000	The amount calculated by multiplying the taxable salary income amount by 35%, less 268,430 yen
418,000	422,000	47,270	618,000	622,000	79,370	865,000	870,000	129,550
422,000	426,000	47,870	622,000	626,000	80,170	870,000	875,000	130,610
426,000	430,000	48,470	626,000	630,000	80,970	875,000	880,000	131,670
430,000	434,000	49,070	630,000	635,000	81,770	880,000	885,000	132,730

(3)

Taxable salary income amount		Tax amount	Taxable salary income amount		Tax amount	Taxable salary income amount		Tax amount
At least	Less than	Tax amount	At least	Less than	Tax amount	At least	Less than	Tax amount
yen	yen		yen	yen		yen	yen
2,500,000	3,000,000	The amount calculated by multiplying the taxable salary income amount by 36.2%, less 298,430 yen	6,000,000	10,000,000	The amount calculated by multiplying the taxable salary income amount by 50%, less 912,430 yen	30,000,000	45,000,000	The amount calculated by multiplying the taxable salary income amount by 65%, less 3,912,430 yen
3,000,000	4,000,000	The amount calculated by multiplying the taxable salary income amount by 40%, less 412,430 yen	10,000,000	20,000,000	The amount calculated by multiplying the taxable salary income amount by 55%, less 1,412,430 yen	45,000,000	60,000,000	The amount calculated by multiplying the taxable salary income amount by 70%, less 6,162,430 yen
4,000,000	6,000,000	The amount calculated by multiplying the taxable salary income amount by 45%, less 612,430 yen	20,000,000	30,000,000	The amount calculated by multiplying the taxable salary income amount by 60%, less 2,412,430 yen	60,000,000 yen or more		The amount calculated by multiplying the taxable salary income amount by 75%, less 9,162,430 yen
If the person is a Person with a Disability, an elderly person, a widow or a working student, the amount obtained by deducting, from the tax amount found under each of the columns above, 6,000 yen for each of these categories that applies, and, if there is a Person with a Disability who is a Claimable Spouse or dependent, 6,000 yen for each such Person with a Disability

(Note) In this table, "taxable salary income amount" means the amount arrived at when the sum total of the amounts set forth in (a) through (d) of Article 190, item (ii) (Year-End Adjustment) of the New Act as replaced pursuant to the provisions of Article 3, paragraph (1) (Special Provisions on Income Deductions and the Calculation of Tax Amounts for Income Tax for 1966) of the Supplementary Provisions is deducted from the amount of salary or other wage after the salary income deduction prescribed in that item.

(Remarks) The tax amount is found as follows: (i) First, find the amount arrived at when the following amounts are deducted from the amount of salary or other wage after the salary income deduction found under the attached table to this table according to the amount of salary or other wage for the year: (1) if there are social insurance premiums deducted from the amount of salary or other wage for the year, that amount; (2) if there is an amount of social insurance premiums declared in a salary income earner's return for insurance premium deduction, that amount; (3) if there is an amount of life insurance premiums (meaning life insurance premiums as prescribed in Article 75, paragraph (1) (Life Insurance Premium Deduction) of the New Act as replaced pursuant to the provisions of Article 3, paragraph (1) of the Supplementary Provisions; the same applies hereinafter) declared in a salary income earner's return for insurance premium deduction, the amount set forth below for each of the following cases: (a) if the total amount of those life insurance premiums is up to 23,600 yen: that total amount; (b) if the total amount of those life insurance premiums is over 23,600 yen and up to 50,000 yen: the sum total of an amount equal to one half of that total amount and 11,800 yen; (c) if the total amount of those life insurance premiums is over 50,000 yen: 36,800 yen; (4) if there is an amount of casualty insurance premiums (meaning casualty insurance premiums as prescribed in Article 76, paragraph (1) (Casualty Insurance Premium Deduction) of the New Act; the same applies hereinafter) declared in a salary income earner's return for insurance premium deduction, the amount set forth below for each of the following cases: (a) if all of those casualty insurance premiums relate to contracts prescribed in Article 76, paragraph (1), item (i) of the New Act: the total of those amounts (or 2,000 yen, if that total exceeds 2,000 yen); (b) if all of those casualty insurance premiums relate to contracts prescribed in Article 76, paragraph (1), item (ii) of the New Act: the total of those amounts (or 10,000 yen, if that total exceeds 10,000 yen); (c) if those casualty insurance premiums include both amounts relating to contracts prescribed in Article 76, paragraph (1), item (i) of the New Act and amounts relating to contracts prescribed in item (ii) of that paragraph: the total of those amounts (or 10,000 yen, if that total exceeds 10,000 yen); provided, however, that if the amount relating to contracts prescribed in item (i) of that paragraph exceeds 2,000 yen and the amount relating to contracts prescribed in item (ii) of that paragraph is less than 8,000 yen, it is the sum total of 2,000 yen and the amount relating to contracts prescribed in item (ii) of that paragraph. (ii) Next, from the amount found under (i), (1) if there is a Claimable Spouse declared in a salary income earner's return for deduction for Dependents, etc.: (a) if there are dependents declared in that declaration, deduct the sum total of the amount of the spousal deduction under Article 77, paragraph (1) (Spousal Deduction) of the New Act as replaced pursuant to the provisions of Article 3, paragraph (1) of the Supplementary Provisions, the amount of the deduction for Dependents under Article 78, paragraph (1) (Deduction for Dependents) of the New Act as replaced pursuant to the provisions of Article 3, paragraph (1) of the Supplementary Provisions, and the amount of the basic personal exemption; (b) if there are no dependents declared in that declaration, deduct the sum total of the amount of the spousal deduction under Article 77, paragraph (1) of the New Act as replaced pursuant to the provisions of Article 3, paragraph (1) of the Supplementary Provisions and the amount of the basic personal exemption; (2) if there is no Claimable Spouse declared in a salary income earner's return for deduction for Dependents, etc.: (a) if there are dependents declared in that declaration: (A) except in the case falling under (B), deduct the sum total of the amount of the deduction for Dependents under Article 78, paragraphs (1) and (2) of the New Act as replaced pursuant to the provisions of Article 3, paragraph (1) of the Supplementary Provisions and the amount of the basic personal exemption; (B) if that declaration does not state that the case falls under the provisions of Article 78, paragraph (2) of the New Act as replaced pursuant to the provisions of Article 3, paragraph (1) of the Supplementary Provisions, deduct the sum total of the amount of the deduction for Dependents under paragraph (1) of that Article and the amount of the basic personal exemption; (b) if there are no dependents declared in that declaration, deduct the amount of the basic personal exemption; and find the remaining amount in each case. (iii) Find the applicable row of the "Taxable salary income amount" column according to the remaining amount found under (ii); the amount stated in the "Tax amount" column of that row is the tax amount sought. (iv) If that declaration states that the Resident is a Person with a Disability, an elderly person, a widow or a working student (if the working student is a pupil set forth in Article 2, paragraph (1), item (xxxiii), (b) (Definitions) of the New Act, where, in addition to that declaration stating that the Resident is a working student, the documents prescribed in Article 194, paragraph (3) (Salary Income Earner's Return for Deduction for Dependents, etc.) of the New Act have been submitted or presented), the amount obtained by deducting, from the tax amount found under (iii), 6,000 yen for each of these categories that applies, and, if that declaration states that there is a Person with a Disability among the Resident's dependents and similar persons, 6,000 yen for each such Person with a Disability, is the tax amount sought. (v) In finding the tax amount under (i) through (iv), if the remaining amount found under (ii) of a Resident whose remaining amount is 1,000,000 yen or more includes a fraction of less than 100 yen, the amount after discarding that fraction is deemed to be the remaining amount, and if the Resident's tax amount includes a fraction of less than 10 yen, the amount after discarding that fraction is the tax amount sought.

Attached Table to Appended Table V of the Supplementary Provisions

(1)

Amount of salary or other wage		Amount of salary or other wage after the salary income deduction	Amount of salary or other wage		Amount of salary or other wage after the salary income deduction	Amount of salary or other wage		Amount of salary or other wage after the salary income deduction
At least	Less than		At least	Less than		At least	Less than
yen	yen	yen	yen	yen	yen	yen	yen	yen
Less than 211,250 yen		Less than 139,000 yen	255,000	256,000	174,000	300,000	301,000	210,000
211,250	212,000	139,000	256,000	257,000	174,800	301,000	302,000	210,800
212,000	213,000	139,600	257,000	258,000	175,600	302,000	303,000	211,600
213,000	214,000	140,400	258,000	259,000	176,400	303,000	304,000	212,400
214,000	215,000	141,200	259,000	260,000	177,200	304,000	305,000	213,200
215,000	216,000	142,000	260,000	261,000	178,000	305,000	306,000	214,000
216,000	217,000	142,800	261,000	262,000	178,800	306,000	307,000	214,800
217,000	218,000	143,600	262,000	263,000	179,600	307,000	308,000	215,600
218,000	219,000	144,400	263,000	264,000	180,400	308,000	309,000	216,400
219,000	220,000	145,200	264,000	265,000	181,200	309,000	310,000	217,200
220,000	221,000	146,000	265,000	266,000	182,000	310,000	311,500	218,000
221,000	222,000	146,800	266,000	267,000	182,800	311,500	313,000	219,200
222,000	223,000	147,600	267,000	268,000	183,600	313,000	314,500	220,400
223,000	224,000	148,400	268,000	269,000	184,400	314,500	316,000	221,600
224,000	225,000	149,200	269,000	270,000	185,200	316,000	317,500	222,800
225,000	226,000	150,000	270,000	271,000	186,000	317,500	319,000	224,000
226,000	227,000	150,800	271,000	272,000	186,800	319,000	320,500	225,200
227,000	228,000	151,600	272,000	273,000	187,600	320,500	322,000	226,400
228,000	229,000	152,400	273,000	274,000	188,400	322,000	323,500	227,600
229,000	230,000	153,200	274,000	275,000	189,200	323,500	325,000	228,800
230,000	231,000	154,000	275,000	276,000	190,000	325,000	326,500	230,000
231,000	232,000	154,800	276,000	277,000	190,800	326,500	328,000	231,200
232,000	233,000	155,600	277,000	278,000	191,600	328,000	329,500	232,400
233,000	234,000	156,400	278,000	279,000	192,400	329,500	331,000	233,600
234,000	235,000	157,200	279,000	280,000	193,200	331,000	332,500	234,800
235,000	236,000	158,000	280,000	281,000	194,000	332,500	334,000	236,000
236,000	237,000	158,800	281,000	282,000	194,800	334,000	335,500	237,200
237,000	238,000	159,600	282,000	283,000	195,600	335,500	337,000	238,400
238,000	239,000	160,400	283,000	284,000	196,400	337,000	338,500	239,600
239,000	240,000	161,200	284,000	285,000	197,200	338,500	340,000	240,800
240,000	241,000	162,000	285,000	286,000	198,000	340,000	341,500	242,000
241,000	242,000	162,800	286,000	287,000	198,800	341,500	343,000	243,200
242,000	243,000	163,600	287,000	288,000	199,600	343,000	344,500	244,400
243,000	244,000	164,400	288,000	289,000	200,400	344,500	346,000	245,600
244,000	245,000	165,200	289,000	290,000	201,200	346,000	347,500	246,800
245,000	246,000	166,000	290,000	291,000	202,000	347,500	349,000	248,000
246,000	247,000	166,800	291,000	292,000	202,800	349,000	350,500	249,200
247,000	248,000	167,600	292,000	293,000	203,600	350,500	352,000	250,400
248,000	249,000	168,400	293,000	294,000	204,400	352,000	353,500	251,600
249,000	250,000	169,200	294,000	295,000	205,200	353,500	355,000	252,800
250,000	251,000	170,000	295,000	296,000	206,000	355,000	356,500	254,000
251,000	252,000	170,800	296,000	297,000	206,800	356,500	358,000	255,200
252,000	253,000	171,600	297,000	298,000	207,600	358,000	359,500	256,400
253,000	254,000	172,400	298,000	299,000	208,400	359,500	361,000	257,600
254,000	255,000	173,200	299,000	300,000	209,200	361,000	362,500	258,800

(2)

Amount of salary or other wage		Amount of salary or other wage after the salary income deduction	Amount of salary or other wage		Amount of salary or other wage after the salary income deduction	Amount of salary or other wage		Amount of salary or other wage after the salary income deduction
At least	Less than		At least	Less than		At least	Less than
yen	yen	yen	yen	yen	yen	yen	yen	yen
362,500	364,000	260,000	430,000	431,500	314,000	497,500	499,000	368,000
364,000	365,500	261,200	431,500	433,000	315,200	499,000	500,500	369,200
365,500	367,000	262,400	433,000	434,500	316,400	500,500	502,000	370,400
367,000	368,500	263,600	434,500	436,000	317,600	502,000	503,500	371,600
368,500	370,000	264,800	436,000	437,500	318,800	503,500	505,000	372,800
370,000	371,500	266,000	437,500	439,000	320,000	505,000	506,500	374,000
371,500	373,000	267,200	439,000	440,500	321,200	506,500	508,000	375,200
373,000	374,500	268,400	440,500	442,000	322,400	508,000	509,500	376,400
374,500	376,000	269,600	442,000	443,500	323,600	509,500	511,000	377,600
376,000	377,500	270,800	443,500	445,000	324,800	511,000	512,500	378,800
377,500	379,000	272,000	445,000	446,500	326,000	512,500	514,000	380,000
379,000	380,500	273,200	446,500	448,000	327,200	514,000	515,500	381,200
380,500	382,000	274,400	448,000	449,500	328,400	515,500	517,000	382,400
382,000	383,500	275,600	449,500	451,000	329,600	517,000	518,500	383,600
383,500	385,000	276,800	451,000	452,500	330,800	518,500	520,000	384,800
385,000	386,500	278,000	452,500	454,000	332,000	520,000	521,500	386,000
386,500	388,000	279,200	454,000	455,500	333,200	521,500	523,000	387,200
388,000	389,500	280,400	455,500	457,000	334,400	523,000	524,500	388,400
389,500	391,000	281,600	457,000	458,500	335,600	524,500	526,000	389,600
391,000	392,500	282,800	458,500	460,000	336,800	526,000	527,500	390,800
392,500	394,000	284,000	460,000	461,500	338,000	527,500	529,000	392,000
394,000	395,500	285,200	461,500	463,000	339,200	529,000	530,500	393,200
395,500	397,000	286,400	463,000	464,500	340,400	530,500	532,000	394,400
397,000	398,500	287,600	464,500	466,000	341,600	532,000	534,000	395,600
398,500	400,000	288,800	466,000	467,500	342,800	534,000	536,000	397,200
400,000	401,500	290,000	467,500	469,000	344,000	536,000	538,000	398,800
401,500	403,000	291,200	469,000	470,500	345,200	538,000	540,000	400,400
403,000	404,500	292,400	470,500	472,000	346,400	540,000	542,000	402,050
404,500	406,000	293,600	472,000	473,500	347,600	542,000	544,000	403,700
406,000	407,500	294,800	473,500	475,000	348,800	544,000	546,000	405,350
407,500	409,000	296,000	475,000	476,500	350,000	546,000	548,000	407,000
409,000	410,500	297,200	476,500	478,000	351,200	548,000	550,000	408,650
410,500	412,000	298,400	478,000	479,500	352,400	550,000	552,000	410,300
412,000	413,500	299,600	479,500	481,000	353,600	552,000	554,000	411,950
413,500	415,000	300,800	481,000	482,500	354,800	554,000	556,000	413,600
415,000	416,500	302,000	482,500	484,000	356,000	556,000	558,000	415,250
416,500	418,000	303,200	484,000	485,500	357,200	558,000	560,000	416,900
418,000	419,500	304,400	485,500	487,000	358,400	560,000	562,000	418,550
419,500	421,000	305,600	487,000	488,500	359,600	562,000	564,000	420,200
421,000	422,500	306,800	488,500	490,000	360,800	564,000	566,000	421,850
422,500	424,000	308,000	490,000	491,500	362,000	566,000	568,000	423,500
424,000	425,500	309,200	491,500	493,000	363,200	568,000	570,000	425,150
425,500	427,000	310,400	493,000	494,500	364,400	570,000	572,000	426,800
427,000	428,500	311,600	494,500	496,000	365,600	572,000	574,000	428,450
428,500	430,000	312,800	496,000	497,500	366,800	574,000	576,000	430,100

(3)

Amount of salary or other wage		Amount of salary or other wage after the salary income deduction	Amount of salary or other wage		Amount of salary or other wage after the salary income deduction	Amount of salary or other wage		Amount of salary or other wage after the salary income deduction
At least	Less than		At least	Less than		At least	Less than
yen	yen	yen	yen	yen	yen	yen	yen	yen
576,000	578,000	431,750	666,000	668,000	508,150	756,000	758,000	589,600
578,000	580,000	433,400	668,000	670,000	509,950	758,000	760,000	591,450
580,000	582,000	435,050	670,000	672,000	511,750	760,000	762,000	593,300
582,000	584,000	436,700	672,000	674,000	513,550	762,000	764,000	595,150
584,000	586,000	438,350	674,000	676,000	515,350	764,000	766,000	597,000
586,000	588,000	440,000	676,000	678,000	517,150	766,000	768,000	598,850
588,000	590,000	441,650	678,000	680,000	518,950	768,000	770,000	600,700
590,000	592,000	443,300	680,000	682,000	520,750	770,000	772,000	602,550
592,000	594,000	444,950	682,000	684,000	522,550	772,000	774,000	604,400
594,000	596,000	446,600	684,000	686,000	524,350	774,000	776,000	606,250
596,000	598,000	448,250	686,000	688,000	526,150	776,000	778,000	608,100
598,000	600,000	449,900	688,000	690,000	527,950	778,000	780,000	609,950
600,000	602,000	451,550	690,000	692,000	529,750	780,000	782,000	611,800
602,000	604,000	453,200	692,000	694,000	531,550	782,000	784,000	613,650
604,000	606,000	454,850	694,000	696,000	533,350	784,000	786,000	615,500
606,000	608,000	456,500	696,000	698,000	535,150	786,000	788,000	617,350
608,000	610,000	458,150	698,000	700,000	536,950	788,000	790,000	619,200
610,000	612,000	459,800	700,000	702,000	538,750	790,000	792,000	621,050
612,000	614,000	461,450	702,000	704,000	540,550	792,000	794,000	622,900
614,000	616,000	463,100	704,000	706,000	542,350	794,000	796,000	624,750
616,000	618,000	464,750	706,000	708,000	544,150	796,000	798,000	626,600
618,000	620,000	466,400	708,000	710,000	545,950	798,000	800,000	628,450
620,000	622,000	468,050	710,000	712,000	547,750	800,000	802,000	630,300
622,000	624,000	469,700	712,000	714,000	549,550	802,000	804,000	632,150
624,000	626,000	471,350	714,000	716,000	551,350	804,000	806,000	634,000
626,000	628,000	473,000	716,000	718,000	553,150	806,000	808,000	635,850
628,000	630,000	474,650	718,000	720,000	554,950	808,000	810,000	637,700
630,000	632,000	476,300	720,000	722,000	556,750	810,000	812,000	639,550
632,000	634,000	477,950	722,000	724,000	558,550	812,000	814,000	641,400
634,000	636,000	479,600	724,000	726,000	560,350	814,000	816,000	643,250
636,000	638,000	481,250	726,000	728,000	562,150	816,000	818,000	645,100
638,000	640,000	482,950	728,000	730,000	563,950	818,000	820,000	646,950
640,000	642,000	484,750	730,000	732,000	565,750	820,000	822,000	648,800
642,000	644,000	486,550	732,000	734,000	567,550	822,000	824,000	650,650
644,000	646,000	488,350	734,000	736,000	569,350	824,000	826,000	652,500
646,000	648,000	490,150	736,000	738,000	571,150	826,000	828,000	654,350
648,000	650,000	491,950	738,000	740,000	572,950	828,000	830,000	656,200
650,000	652,000	493,750	740,000	742,000	574,800	830,000	832,000	658,050
652,000	654,000	495,550	742,000	744,000	576,650	832,000	834,000	659,900
654,000	656,000	497,350	744,000	746,000	578,500	834,000	836,000	661,750
656,000	658,000	499,150	746,000	748,000	580,350	836,000	837,500	663,600
658,000	660,000	500,950	748,000	750,000	582,200	837,500 yen or more		The amount of salary or other wage less 172,500 yen
660,000	662,000	502,750	750,000	752,000	584,050
662,000	664,000	504,550	752,000	754,000	585,900
664,000	666,000	506,350	754,000	756,000	587,750

(Remarks) To find the amount of salary or other wage after the salary income deduction, find the applicable row of the "Amount of salary or other wage" column according to the amount of salary or other wage for the year; the amount stated in the "Amount of salary or other wage after the salary income deduction" column of that row is the amount of salary or other wage after the salary income deduction for that amount of salary or other wage.

（一）

課税給与所得金額		税額	課税給与所得金額		税額	課税給与所得金額		税額	課税給与所得金額		税額
以上	未満	税額	以上	未満	税額	以上	未満	税額	以上	未満	税額
円	円	円	円	円	円	円	円	円	円	円	円
円	円	円	２５，５００	２６，０００	２，１３０	７１，０００	７２，０００	５，９４０	１５２，０００	１５４，０００	１３，５７０
１，５００円未満		０
１，５００円未満		０	２６，０００	２６，５００	２，１７０	７２，０００	７３，０００	６，０２０	１５４，０００	１５６，０００	１３，７７０
１，５００	２，０００	１２０	２６，５００	２７，０００	２，２１０	７３，０００	７４，０００	６，１１０	１５６，０００	１５８，０００	１３，９７０
２，０００	２，５００	１６０	２７，０００	２７，５００	２，２５０	７４，０００	７５，０００	６，１９０	１５８，０００	１６０，０００	１４，１７０
２，５００	３，０００	２００	２７，５００	２８，０００	２，３００	７５，０００	７６，０００	６，２７０	１６０，０００	１６２，０００	１４，３７０
３，０００	３，５００	２５０	２８，０００	２８，５００	２，３４０	７６，０００	７７，０００	６，３６０	１６２，０００	１６４，０００	１４，５７０
３，５００	４，０００	２９０	２８，５００	２９，０００	２，３８０	７７，０００	７８，０００	６，４４０	１６４，０００	１６６，０００	１４，７７０
４，０００	４，５００	３３０	２９，０００	２９，５００	２，４２０	７８，０００	７９，０００	６，５２０	１６６，０００	１６８，０００	１４，９７０
４，５００	５，０００	３７０	２９，５００	３０，０００	２，４６０	７９，０００	８０，０００	６，６１０	１６８，０００	１７０，０００	１５，１７０
５，０００	５，５００	４１０	３０，０００	３１，０００	２，５１０	８０，０００	８１，０００	６，６９０	１７０，０００	１７２，０００	１５，３７０
５，５００	６，０００	４６０	３１，０００	３２，０００	２，５９０	８１，０００	８２，０００	６，７７０	１７２，０００	１７４，０００	１５，５７０
６，０００	６，５００	５００	３２，０００	３３，０００	２，６７０	８２，０００	８３，０００	６，８６０	１７４，０００	１７６，０００	１５，７７０
６，５００	７，０００	５４０	３３，０００	３４，０００	２，７６０	８３，０００	８４，０００	６，９４０	１７６，０００	１７８，０００	１５，９７０
７，０００	７，５００	５８０	３４，０００	３５，０００	２，８４０	８４，０００	８５，０００	７，０３０	１７８，０００	１８０，０００	１６，１７０
７，５００	８，０００	６２０	３５，０００	３６，０００	２，９２０	８５，０００	８６，０００	７，１１０	１８０，０００	１８２，０００	１６，３７０
８，０００	８，５００	６６０	３６，０００	３７，０００	３，０１０	８６，０００	８７，０００	７，１９０	１８２，０００	１８４，０００	１６，５７０
８，５００	９，０００	７１０	３７，０００	３８，０００	３，０９０	８７，０００	８８，０００	７，２８０	１８４，０００	１８６，０００	１６，７７０
９，０００	９，５００	７５０	３８，０００	３９，０００	３，１８０	８８，０００	８９，０００	７，３６０	１８６，０００	１８８，０００	１６，９７０
９，５００	１０，０００	７９０	３９，０００	４０，０００	３，２６０	８９，０００	９０，０００	７，４４０	１８８，０００	１９０，０００	１７，１７０
１０，０００	１０，５００	８３０	４０，０００	４１，０００	３，３４０	９０，０００	９２，０００	７，５３０	１９０，０００	１９２，０００	１７，３７０
１０，５００	１１，０００	８７０	４１，０００	４２，０００	３，４３０	９２，０００	９４，０００	７，７００	１９２，０００	１９４，０００	１７，５７０
１１，０００	１１，５００	９２０	４２，０００	４３，０００	３，５１０	９４，０００	９６，０００	７，８６０	１９４，０００	１９６，０００	１７，７７０
１１，５００	１２，０００	９６０	４３，０００	４４，０００	３，５９０	９６，０００	９８，０００	８，０３０	１９６，０００	１９８，０００	１７，９７０
１２，０００	１２，５００	１，０００	４４，０００	４５，０００	３，６８０	９８，０００	１００，０００	８，２００	１９８，０００	２００，０００	１８，１７０
１２，５００	１３，０００	１，０４０	４５，０００	４６，０００	３，７６０	１００，０００	１０２，０００	８，３７０	２００，０００	２０２，０００	１８，３７０
１３，０００	１３，５００	１，０８０	４６，０００	４７，０００	３，８５０	１０２，０００	１０４，０００	８，５７０	２０２，０００	２０４，０００	１８，５９０
１３，５００	１４，０００	１，１２０	４７，０００	４８，０００	３，９３０	１０４，０００	１０６，０００	８，７７０	２０４，０００	２０６，０００	１８，８１０
１４，０００	１４，５００	１，１７０	４８，０００	４９，０００	４，０１０	１０６，０００	１０８，０００	８，９７０	２０６，０００	２０８，０００	１９，０４０
１４，５００	１５，０００	１，２１０	４９，０００	５０，０００	４，１００	１０８，０００	１１０，０００	９，１７０	２０８，０００	２１０，０００	１９，２６０
１５，０００	１５，５００	１，２５０	５０，０００	５１，０００	４，１８０	１１０，０００	１１２，０００	９，３７０	２１０，０００	２１３，０００	１９，４９０
１５，５００	１６，０００	１，２９０	５１，０００	５２，０００	４，２６０	１１２，０００	１１４，０００	９，５７０	２１３，０００	２１６，０００	１９，８２０
１６，０００	１６，５００	１，３３０	５２，０００	５３，０００	４，３５０	１１４，０００	１１６，０００	９，７７０	２１６，０００	２１９，０００	２０，１６０
１６，５００	１７，０００	１，３８０	５３，０００	５４，０００	４，４３０	１１６，０００	１１８，０００	９，９７０	２１９，０００	２２２，０００	２０，４９０
１７，０００	１７，５００	１，４２０	５４，０００	５５，０００	４，５１０	１１８，０００	１２０，０００	１０，１７０	２２２，０００	２２５，０００	２０，８３０
１７，５００	１８，０００	１，４６０	５５，０００	５６，０００	４，６００	１２０，０００	１２２，０００	１０，３７０	２２５，０００	２２８，０００	２１，１７０
１８，０００	１８，５００	１，５００	５６，０００	５７，０００	４，６８０	１２２，０００	１２４，０００	１０，５７０	２２８，０００	２３１，０００	２１，５００
１８，５００	１９，０００	１，５４０	５７，０００	５８，０００	４，７７０	１２４，０００	１２６，０００	１０，７７０	２３１，０００	２３４，０００	２１，８４０
１９，０００	１９，５００	１，５９０	５８，０００	５９，０００	４，８５０	１２６，０００	１２８，０００	１０，９７０	２３４，０００	２３７，０００	２２，１７０
１９，５００	２０，０００	１，６３０	５９，０００	６０，０００	４，９３０	１２８，０００	１３０，０００	１１，１７０	２３７，０００	２４０，０００	２２，５１０
２０，０００	２０，５００	１，６７０	６０，０００	６１，０００	５，０２０	１３０，０００	１３２，０００	１１，３７０	２４０，０００	２４３，０００	２２，８５０
２０，５００	２１，０００	１，７１０	６１，０００	６２，０００	５，１００	１３２，０００	１３４，０００	１１，５７０	２４３，０００	２４６，０００	２３，１８０
２１，０００	２１，５００	１，７５０	６２，０００	６３，０００	５，１８０	１３４，０００	１３６，０００	１１，７７０	２４６，０００	２４９，０００	２３，５２０
２１，５００	２２，０００	１，７９０	６３，０００	６４，０００	５，２７０	１３６，０００	１３８，０００	１１，９７０	２４９，０００	２５２，０００	２３，８５０
２２，０００	２２，５００	１，８４０	６４，０００	６５，０００	５，３５０	１３８，０００	１４０，０００	１２，１７０	２５２，０００	２５５，０００	２４，１９０
２２，５００	２３，０００	１，８８０	６５，０００	６６，０００	５，４４０	１４０，０００	１４２，０００	１２，３７０	２５５，０００	２５８，０００	２４，５３０
２３，０００	２３，５００	１，９２０	６６，０００	６７，０００	５，５２０	１４２，０００	１４４，０００	１２，５７０	２５８，０００	２６１，０００	２４，８６０
２３，５００	２４，０００	１，９６０	６７，０００	６８，０００	５，６００	１４４，０００	１４６，０００	１２，７７０	２６１，０００	２６４，０００	２５，２００
２４，０００	２４，５００	２，０００	６８，０００	６９，０００	５，６９０	１４６，０００	１４８，０００	１２，９７０	２６４，０００	２６７，０００	２５，５３０
２４，５００	２５，０００	２，０５０	６９，０００	７０，０００	５，７７０	１４８，０００	１５０，０００	１３，１７０	２６７，０００	２７０，０００	２５，８７０
２５，０００	２５，５００	２，０９０	７０，０００	７１，０００	５，８５０	１５０，０００	１５２，０００	１３，３７０	２７０，０００	２７３，０００	２６，２１０

（二）

課税給与所得金額		税額	課税給与所得金額		税額	課税給与所得金額		税額	課税給与所得金額		税額
以上	未満	税額	以上	未満	税額	以上	未満	税額	以上	未満	税額
円	円	円	円	円	円	円	円	円	円	円	円
２７３，０００	２７６，０００	２６，５４０	４３４，０００	４３８，０００	４９，６７０	６３５，０００	６４０，０００	８２，７７０	８８５，０００	８９０，０００	１３３，７９０
２７６，０００	２７９，０００	２６，８８０	４３８，０００	４４２，０００	５０，２７０	６４０，０００	６４５，０００	８３，７７０	８９０，０００	８９５，０００	１３４，８５０
２７９，０００	２８２，０００	２７，２１０	４４２，０００	４４６，０００	５０，８７０	６４５，０００	６５０，０００	８４，７７０	８９５，０００	９００，０００	１３５，９１０
２８２，０００	２８５，０００	２７，５５０	４４６，０００	４５０，０００	５１，４７０	６５０，０００	６５５，０００	８５，７７０	９００，０００	９０５，０００	１３６，９７０
２８５，０００	２８８，０００	２７，８９０	４５０，０００	４５４，０００	５２，０７０	６５５，０００	６６０，０００	８６，７７０	９０５，０００	９１０，０００	１３８，０３０
２８８，０００	２９１，０００	２８，２２０	４５４，０００	４５８，０００	５２，６７０	６６０，０００	６６５，０００	８７，７７０	９１０，０００	９１５，０００	１３９，０９０
２９１，０００	２９４，０００	２８，５６０	４５８，０００	４６２，０００	５３，２７０	６６５，０００	６７０，０００	８８，７７０	９１５，０００	９２０，０００	１４０，１５０
２９４，０００	２９７，０００	２８，８９０	４６２，０００	４６６，０００	５３，８７０	６７０，０００	６７５，０００	８９，７７０	９２０，０００	９２５，０００	１４１，２１０
２９７，０００	３００，０００	２９，２３０	４６６，０００	４７０，０００	５４，４７０	６７５，０００	６８０，０００	９０，７７０	９２５，０００	９３０，０００	１４２，２７０
３００，０００	３０３，０００	２９，５７０	４７０，０００	４７４，０００	５５，０７０	６８０，０００	６８５，０００	９１，７７０	９３０，０００	９３５，０００	１４３，３３０
３０３，０００	３０６，０００	３０，０２０	４７４，０００	４７８，０００	５５，６７０	６８５，０００	６９０，０００	９２，７７０	９３５，０００	９４０，０００	１４４，３９０
３０６，０００	３０９，０００	３０，４７０	４７８，０００	４８２，０００	５６，２７０	６９０，０００	６９５，０００	９３，７７０	９４０，０００	９４５，０００	１４５，４５０
３０９，０００	３１２，０００	３０，９２０	４８２，０００	４８６，０００	５６，８７０	６９５，０００	７００，０００	９４，７７０	９４５，０００	９５０，０００	１４６，５１０
３１２，０００	３１５，０００	３１，３７０	４８６，０００	４９０，０００	５７，４７０	７００，０００	７０５，０００	９５，７７０	９５０，０００	９５５，０００	１４７，５７０
３１５，０００	３１８，０００	３１，８２０	４９０，０００	４９４，０００	５８，０７０	７０５，０００	７１０，０００	９６，７７０	９５５，０００	９６０，０００	１４８，６３０
３１８，０００	３２１，０００	３２，２７０	４９４，０００	４９８，０００	５８，６７０	７１０，０００	７１５，０００	９７，７７０	９６０，０００	９６５，０００	１４９，６９０
３２１，０００	３２４，０００	３２，７２０	４９８，０００	５０２，０００	５９，２７０	７１５，０００	７２０，０００	９８，７７０	９６５，０００	９７０，０００	１５０，７５０
３２４，０００	３２７，０００	３３，１７０	５０２，０００	５０６，０００	５９，８９０	７２０，０００	７２５，０００	９９，７７０	９７０，０００	９７５，０００	１５１，８１０
３２７，０００	３３０，０００	３３，６２０	５０６，０００	５１０，０００	６０，５４０	７２５，０００	７３０，０００	１００，７７０	９７５，０００	９８０，０００	１５２，８７０
３３０，０００	３３３，０００	３４，０７０	５１０，０００	５１４，０００	６１，１９０	７３０，０００	７３５，０００	１０１，７７０	９８０，０００	９８５，０００	１５３，９３０
３３３，０００	３３６，０００	３４，５２０	５１４，０００	５１８，０００	６１，８３０	７３５，０００	７４０，０００	１０２，７７０	９８５，０００	９９０，０００	１５４，９９０
３３６，０００	３３９，０００	３４，９７０	５１８，０００	５２２，０００	６２，４８０	７４０，０００	７４５，０００	１０３，７７０	９９０，０００	９９５，０００	１５６，０５０
３３９，０００	３４２，０００	３５，４２０	５２２，０００	５２６，０００	６３，１３０	７４５，０００	７５０，０００	１０４，７７０	９９５，０００	１，０００，０００	１５７，１１０
３４２，０００	３４５，０００	３５，８７０	５２６，０００	５３０，０００	６３，７８０	７５０，０００	７５５，０００	１０５，７７０
３４５，０００	３４８，０００	３６，３２０	５３０，０００	５３４，０００	６４，４３０	７５５，０００	７６０，０００	１０６，７７０
３４８，０００	３５１，０００	３６，７７０	５３４，０００	５３８，０００	６５，０７０	７６０，０００	７６５，０００	１０７，７７０	１，０００，０００	１，２００，０００	課税給与所得金額に２５％を乗じて算出した金額から９１，８３０円を控除した金額
３５１，０００	３５４，０００	３７，２２０	５３８，０００	５４２，０００	６５，７２０	７６５，０００	７７０，０００	１０８，７７０
３５４，０００	３５７，０００	３７，６７０	５４２，０００	５４６，０００	６６，３７０	７７０，０００	７７５，０００	１０９，７７０
３５７，０００	３６０，０００	３８，１２０	５４６，０００	５５０，０００	６７，０２０	７７５，０００	７８０，０００	１１０，７７０
３６０，０００	３６３，０００	３８，５７０	５５０，０００	５５４，０００	６７，６７０	７８０，０００	７８５，０００	１１１，７７０
３６３，０００	３６６，０００	３９，０２０	５５４，０００	５５８，０００	６８，３１０	７８５，０００	７９０，０００	１１２，７７０	１，２００，０００	１，５００，０００	課税給与所得金額に２６．２％を乗じて算出した金額から１０６，２３０円を控除した金額
３６６，０００	３６９，０００	３９，４７０	５５８，０００	５６２，０００	６８，９６０	７９０，０００	７９５，０００	１１３，７７０
３６９，０００	３７２，０００	３９，９２０	５６２，０００	５６６，０００	６９，６１０	７９５，０００	８００，０００	１１４，７７０
３７２，０００	３７５，０００	４０，３７０	５６６，０００	５７０，０００	７０，２６０	８００，０００	８０５，０００	１１５，７７０
３７５，０００	３７８，０００	４０，８２０	５７０，０００	５７４，０００	７０，９１０	８０５，０００	８１０，０００	１１６，８３０
３７８，０００	３８１，０００	４１，２７０	５７４，０００	５７８，０００	７１，５５０	８１０，０００	８１５，０００	１１７，８９０	１，５００，０００	１，８００，０００	課税給与所得金額に３０％を乗じて算出した金額から１６３，２３０円を控除した金額
３８１，０００	３８４，０００	４１，７２０	５７８，０００	５８２，０００	７２，２００	８１５，０００	８２０，０００	１１８，９５０
３８４，０００	３８７，０００	４２，１７０	５８２，０００	５８６，０００	７２，８５０	８２０，０００	８２５，０００	１２０，０１０
３８７，０００	３９０，０００	４２，６２０	５８６，０００	５９０，０００	７３，５００	８２５，０００	８３０，０００	１２１，０７０
３９０，０００	３９４，０００	４３，０７０	５９０，０００	５９４，０００	７４，１５０	８３０，０００	８３５，０００	１２２，１３０
３９４，０００	３９８，０００	４３，６７０	５９４，０００	５９８，０００	７４，７９０	８３５，０００	８４０，０００	１２３，１９０	１，８００，０００	２，２００，０００	課税給与所得金額に３１．２％を乗じて算出した金額から１８４，８３０円を控除した金額
３９８，０００	４０２，０００	４４，２７０	５９８，０００	６０２，０００	７５，４４０	８４０，０００	８４５，０００	１２４，２５０
４０２，０００	４０６，０００	４４，８７０	６０２，０００	６０６，０００	７６，１７０	８４５，０００	８５０，０００	１２５，３１０
４０６，０００	４１０，０００	４５，４７０	６０６，０００	６１０，０００	７６，９７０	８５０，０００	８５５，０００	１２６，３７０
４１０，０００	４１４，０００	４６，０７０	６１０，０００	６１４，０００	７７，７７０	８５５，０００	８６０，０００	１２７，４３０
４１４，０００	４１８，０００	４６，６７０	６１４，０００	６１８，０００	７８，５７０	８６０，０００	８６５，０００	１２８，４９０	２，２００，０００	２，５００，０００	課税給与所得金額に３５％を乗じて算出した金額から２６８，４３０円を控除した金額
４１８，０００	４２２，０００	４７，２７０	６１８，０００	６２２，０００	７９，３７０	８６５，０００	８７０，０００	１２９，５５０
４２２，０００	４２６，０００	４７，８７０	６２２，０００	６２６，０００	８０，１７０	８７０，０００	８７５，０００	１３０，６１０
４２６，０００	４３０，０００	４８，４７０	６２６，０００	６３０，０００	８０，９７０	８７５，０００	８８０，０００	１３１，６７０
４３０，０００	４３４，０００	４９，０７０	６３０，０００	６３５，０００	８１，７７０	８８０，０００	８８５，０００	１３２，７３０

（三）

課税給与所得金額		税額	課税給与所得金額		税額	課税給与所得金額		税額
以上	未満	税額	以上	未満	税額	以上	未満	税額
円	円		円	円		円	円
２，５００，０００	３，０００，０００	課税給与所得金額に３６．２％を乗じて算出した金額から２９８，４３０円を控除した金額	６，０００，０００	１０，０００，０００	課税給与所得金額に５０％を乗じて算出した金額から９１２，４３０円を控除した金額	３０，０００，０００	４５，０００，０００	課税給与所得金額に６５％を乗じて算出した金額から３，９１２，４３０円を控除した金額
３，０００，０００	４，０００，０００	課税給与所得金額に４０％を乗じて算出した金額から４１２，４３０円を控除した金額	１０，０００，０００	２０，０００，０００	課税給与所得金額に５５％を乗じて算出した金額から１，４１２，４３０円を控除した金額	４５，０００，０００	６０，０００，０００	課税給与所得金額に７０％を乗じて算出した金額から６，１６２，４３０円を控除した金額
４，０００，０００	６，０００，０００	課税給与所得金額に４５％を乗じて算出した金額から６１２，４３０円を控除した金額	２０，０００，０００	３０，０００，０００	課税給与所得金額に６０％を乗じて算出した金額から２，４１２，４３０円を控除した金額	６０，０００，０００円以上		課税給与所得金額に７５％を乗じて算出した金額から９，１６２，４３０円を控除した金額
その者が障害者、老年者、寡婦又は勤労学生である場合には、これらの一に該当するごとに６，０００円を、控除対象配偶者又は扶養親族である障害者がある場合には、当該障害者１人につき６，０００円を、上の各種によつて求めた税額から控除した金額

（注）この表において「課税給与所得金額」とは、附則第三条第一項（昭和四十一年分の所得税の所得控除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百九十条第二号（年末調整）に規定する給与所得控除後の給与等の金額から同号イからニまでに掲げる金額の合計額を控除した金額をいう。

（備考）税額の求め方は、次のとおりである。（一）　まず、この表の附表によりその年中の給与等の金額に応じて求めた同表の給与所得控除後の給与等の金額から、次に掲げる金額を控除した金額を求める。（１）　その年中の給与等の金額から控除される社会保険料がある場合には、その金額（２）　給与所得者の保険料控除申告書により申告された社会保険料の金額がある場合には、その金額（３）　給与所得者の保険料控除申告書により申告された生命保険料（附則第三条第一項の規定により読み替えられた新法第七十五条第一項（生命保険料控除）に規定する生命保険料をいう。以下同じ。）の金額がある場合には、次に掲げる場合の区分に応じそれぞれ次に掲げる金額（イ）　その生命保険料の金額の合計額が２３，６００円までの場合　当該合計額（ロ）　その生命保険料の金額の合計額が２３，６００円をこえ５０，０００円までの場合　当該合計額の２分の１に相当する金額と１１，８００円との合計額（ハ）　その生命保険料の金額の合計額が５０，０００円をこえる場合　３６，８００円（４）　給与所得者の保険料控除申告書により申告された損害保険料（新法第七十六条第一項（損害保険料控除）に規定する損害保険料をいう。以下同じ。）の金額がある場合には、次に掲げる場合の区分に応じそれぞれ次に掲げる金額（イ）　その損害保険料の金額のすべてが新法第七十六条第一項第一号に規定する契約に係るものである場合　当該金額の合計額（その合計額が２，０００円をこえる場合には、２，０００円）（ロ）　その損害保険料の金額のすべてが新法第七十六条第一項第二号に規定する契約に係るものである場合　当該金額の合計額（その合計額が１０，０００円をこえる場合には、１０，０００円）（ハ）　その損害保険料の金額のうちに新法第七十六条第一項第一号に規定する契約に係るものと同項第二号に規定する契約に係るものとがある場合　当該金額の合計額（その合計額が１０，０００円をこえる場合には、１０，０００円）。ただし、同項第一号に規定する契約に係る金額が２，０００円をこえ、かつ、同項第二号に規定する契約に係る金額が８，０００円未満である場合には、２，０００円と同項第二号に規定する契約に係る金額との合計額とする。（二）　次に、（一）により求めた金額から、（１）　給与所得者の扶養控除等申告書により申告された控除対象配偶者がある場合において、（イ）　当該申告書により申告された扶養親族があるときは、附則第三条第一項の規定により読み替えられた新法第七十七条第一項（配偶者控除）の規定による配偶者控除の額、附則第三条第一項の規定により読み替えられた新法第七十八条第一項（扶養控除）の規定による扶養控除の額及び基礎控除の額の合計額を控除し、（ロ）　当該申告書により申告された扶養親族がないときは、附則第三条第一項の規定により読み替えられた新法第七十七条第一項の規定による配偶者控除の額及び基礎控除の額の合計額を控除し、（２）　給与所得者の扶養控除等申告書により申告された控除対象配偶者がない場合において、（イ）　当該申告書により申告された扶養親族があるときは、（ａ）　（ｂ）に該当するときを除くほか、附則第三条第一項の規定により読み替えられた新法第七十八条第一項及び第二項の規定による扶養控除の額並びに基礎控除の額の合計額を控除し、（ｂ）　当該申告書に附則第三条第一項の規定により読み替えられた新法第七十八条第二項の規定に該当する旨の記載がないときは、同条第一項の規定による扶養控除の額及び基礎控除の額の合計額を控除し、（ロ）　当該申告書により申告された扶養親族がないときは、基礎控除の額を控除し、それぞれその残額を求める。（三）　（二）により求めた残額に応じ、「課税給与所得金額」欄の該当する行を求め、その行の「税額」欄に記載されている金額が、その求める税額である。（四）　当該申告書にその居住者が障害者、老年者、寡婦又は勤労学生に該当する旨の記載がある場合（当該勤労学生が新法第二条第一項第三十三号ロ（定義）に掲げる生徒に該当する場合には、当該申告書に勤労学生に該当する旨の記載があるほか、新法第百九十四条第三項（給与所得者の扶養控除等申告書）に規定する書類の提出又は提示があつた場合）には、これらの一に該当するごとに６，０００円を、当該申告書にその居住者の扶養親族等のうちに障害者がある旨の記載がある場合には、その障害者１人につき６，０００円を、（三）により求めた税額から控除した金額が、その求める税額である。（五）　（一）から（四）までにより税額を求める場合において、（二）により求めた残額が１，０００，０００円以上の居住者のその残額に１００円未満の端数があるときは、これを切り捨てた後の金額をその残額とみなすものとし、その居住者の税額に１０円未満の端数があるときは、これを切り捨てた額をもつてその求める税額とする。

附則別表第五の附表

（一）

給与等の金額		給与所得控除後の給与等の金額	給与等の金額		給与所得控除後の給与等の金額	給与等の金額		給与所得控除後の給与等の金額
以上	未満	給与所得控除後の給与等の金額	以上	未満	給与所得控除後の給与等の金額	以上	未満	給与所得控除後の給与等の金額
円	円	円	円	円	円	円	円	円
２１１，２５０円未満		１３９，０００円未満	２５５，０００	２５６，０００	１７４，０００	３００，０００	３０１，０００	２１０，０００
２１１，２５０	２１２，０００	１３９，０００	２５６，０００	２５７，０００	１７４，８００	３０１，０００	３０２，０００	２１０，８００
２１２，０００	２１３，０００	１３９，６００	２５７，０００	２５８，０００	１７５，６００	３０２，０００	３０３，０００	２１１，６００
２１３，０００	２１４，０００	１４０，４００	２５８，０００	２５９，０００	１７６，４００	３０３，０００	３０４，０００	２１２，４００
２１４，０００	２１５，０００	１４１，２００	２５９，０００	２６０，０００	１７７，２００	３０４，０００	３０５，０００	２１３，２００
２１５，０００	２１６，０００	１４２，０００	２６０，０００	２６１，０００	１７８，０００	３０５，０００	３０６，０００	２１４，０００
２１６，０００	２１７，０００	１４２，８００	２６１，０００	２６２，０００	１７８，８００	３０６，０００	３０７，０００	２１４，８００
２１７，０００	２１８，０００	１４３，６００	２６２，０００	２６３，０００	１７９，６００	３０７，０００	３０８，０００	２１５，６００
２１８，０００	２１９，０００	１４４，４００	２６３，０００	２６４，０００	１８０，４００	３０８，０００	３０９，０００	２１６，４００
２１９，０００	２２０，０００	１４５，２００	２６４，０００	２６５，０００	１８１，２００	３０９，０００	３１０，０００	２１７，２００
２２０，０００	２２１，０００	１４６，０００	２６５，０００	２６６，０００	１８２，０００	３１０，０００	３１１，５００	２１８，０００
２２１，０００	２２２，０００	１４６，８００	２６６，０００	２６７，０００	１８２，８００	３１１，５００	３１３，０００	２１９，２００
２２２，０００	２２３，０００	１４７，６００	２６７，０００	２６８，０００	１８３，６００	３１３，０００	３１４，５００	２２０，４００
２２３，０００	２２４，０００	１４８，４００	２６８，０００	２６９，０００	１８４，４００	３１４，５００	３１６，０００	２２１，６００
２２４，０００	２２５，０００	１４９，２００	２６９，０００	２７０，０００	１８５，２００	３１６，０００	３１７，５００	２２２，８００
２２５，０００	２２６，０００	１５０，０００	２７０，０００	２７１，０００	１８６，０００	３１７，５００	３１９，０００	２２４，０００
２２６，０００	２２７，０００	１５０，８００	２７１，０００	２７２，０００	１８６，８００	３１９，０００	３２０，５００	２２５，２００
２２７，０００	２２８，０００	１５１，６００	２７２，０００	２７３，０００	１８７，６００	３２０，５００	３２２，０００	２２６，４００
２２８，０００	２２９，０００	１５２，４００	２７３，０００	２７４，０００	１８８，４００	３２２，０００	３２３，５００	２２７，６００
２２９，０００	２３０，０００	１５３，２００	２７４，０００	２７５，０００	１８９，２００	３２３，５００	３２５，０００	２２８，８００
２３０，０００	２３１，０００	１５４，０００	２７５，０００	２７６，０００	１９０，０００	３２５，０００	３２６，５００	２３０，０００
２３１，０００	２３２，０００	１５４，８００	２７６，０００	２７７，０００	１９０，８００	３２６，５００	３２８，０００	２３１，２００
２３２，０００	２３３，０００	１５５，６００	２７７，０００	２７８，０００	１９１，６００	３２８，０００	３２９，５００	２３２，４００
２３３，０００	２３４，０００	１５６，４００	２７８，０００	２７９，０００	１９２，４００	３２９，５００	３３１，０００	２３３，６００
２３４，０００	２３５，０００	１５７，２００	２７９，０００	２８０，０００	１９３，２００	３３１，０００	３３２，５００	２３４，８００
２３５，０００	２３６，０００	１５８，０００	２８０，０００	２８１，０００	１９４，０００	３３２，５００	３３４，０００	２３６，０００
２３６，０００	２３７，０００	１５８，８００	２８１，０００	２８２，０００	１９４，８００	３３４，０００	３３５，５００	２３７，２００
２３７，０００	２３８，０００	１５９，６００	２８２，０００	２８３，０００	１９５，６００	３３５，５００	３３７，０００	２３８，４００
２３８，０００	２３９，０００	１６０，４００	２８３，０００	２８４，０００	１９６，４００	３３７，０００	３３８，５００	２３９，６００
２３９，０００	２４０，０００	１６１，２００	２８４，０００	２８５，０００	１９７，２００	３３８，５００	３４０，０００	２４０，８００
２４０，０００	２４１，０００	１６２，０００	２８５，０００	２８６，０００	１９８，０００	３４０，０００	３４１，５００	２４２，０００
２４１，０００	２４２，０００	１６２，８００	２８６，０００	２８７，０００	１９８，８００	３４１，５００	３４３，０００	２４３，２００
２４２，０００	２４３，０００	１６３，６００	２８７，０００	２８８，０００	１９９，６００	３４３，０００	３４４，５００	２４４，４００
２４３，０００	２４４，０００	１６４，４００	２８８，０００	２８９，０００	２００，４００	３４４，５００	３４６，０００	２４５，６００
２４４，０００	２４５，０００	１６５，２００	２８９，０００	２９０，０００	２０１，２００	３４６，０００	３４７，５００	２４６，８００
２４５，０００	２４６，０００	１６６，０００	２９０，０００	２９１，０００	２０２，０００	３４７，５００	３４９，０００	２４８，０００
２４６，０００	２４７，０００	１６６，８００	２９１，０００	２９２，０００	２０２，８００	３４９，０００	３５０，５００	２４９，２００
２４７，０００	２４８，０００	１６７，６００	２９２，０００	２９３，０００	２０３，６００	３５０，５００	３５２，０００	２５０，４００
２４８，０００	２４９，０００	１６８，４００	２９３，０００	２９４，０００	２０４，４００	３５２，０００	３５３，５００	２５１，６００
２４９，０００	２５０，０００	１６９，２００	２９４，０００	２９５，０００	２０５，２００	３５３，５００	３５５，０００	２５２，８００
２５０，０００	２５１，０００	１７０，０００	２９５，０００	２９６，０００	２０６，０００	３５５，０００	３５６，５００	２５４，０００
２５１，０００	２５２，０００	１７０，８００	２９６，０００	２９７，０００	２０６，８００	３５６，５００	３５８，０００	２５５，２００
２５２，０００	２５３，０００	１７１，６００	２９７，０００	２９８，０００	２０７，６００	３５８，０００	３５９，５００	２５６，４００
２５３，０００	２５４，０００	１７２，４００	２９８，０００	２９９，０００	２０８，４００	３５９，５００	３６１，０００	２５７，６００
２５４，０００	２５５，０００	１７３，２００	２９９，０００	３００，０００	２０９，２００	３６１，０００	３６２，５００	２５８，８００

（二）

給与等の金額		給与所得控除後の給与等の金額	給与等の金額		給与所得控除後の給与等の金額	給与等の金額		給与所得控除後の給与等の金額
以上	未満	給与所得控除後の給与等の金額	以上	未満	給与所得控除後の給与等の金額	以上	未満	給与所得控除後の給与等の金額
円	円	円	円	円	円	円	円	円
３６２，５００	３６４，０００	２６０，０００	４３０，０００	４３１，５００	３１４，０００	４９７，５００	４９９，０００	３６８，０００
３６４，０００	３６５，５００	２６１，２００	４３１，５００	４３３，０００	３１５，２００	４９９，０００	５００，５００	３６９，２００
３６５，５００	３６７，０００	２６２，４００	４３３，０００	４３４，５００	３１６，４００	５００，５００	５０２，０００	３７０，４００
３６７，０００	３６８，５００	２６３，６００	４３４，５００	４３６，０００	３１７，６００	５０２，０００	５０３，５００	３７１，６００
３６８，５００	３７０，０００	２６４，８００	４３６，０００	４３７，５００	３１８，８００	５０３，５００	５０５，０００	３７２，８００
３７０，０００	３７１，５００	２６６，０００	４３７，５００	４３９，０００	３２０，０００	５０５，０００	５０６，５００	３７４，０００
３７１，５００	３７３，０００	２６７，２００	４３９，０００	４４０，５００	３２１，２００	５０６，５００	５０８，０００	３７５，２００
３７３，０００	３７４，５００	２６８，４００	４４０，５００	４４２，０００	３２２，４００	５０８，０００	５０９，５００	３７６，４００
３７４，５００	３７６，０００	２６９，６００	４４２，０００	４４３，５００	３２３，６００	５０９，５００	５１１，０００	３７７，６００
３７６，０００	３７７，５００	２７０，８００	４４３，５００	４４５，０００	３２４，８００	５１１，０００	５１２，５００	３７８，８００
３７７，５００	３７９，０００	２７２，０００	４４５，０００	４４６，５００	３２６，０００	５１２，５００	５１４，０００	３８０，０００
３７９，０００	３８０，５００	２７３，２００	４４６，５００	４４８，０００	３２７，２００	５１４，０００	５１５，５００	３８１，２００
３８０，５００	３８２，０００	２７４，４００	４４８，０００	４４９，５００	３２８，４００	５１５，５００	５１７，０００	３８２，４００
３８２，０００	３８３，５００	２７５，６００	４４９，５００	４５１，０００	３２９，６００	５１７，０００	５１８，５００	３８３，６００
３８３，５００	３８５，０００	２７６，８００	４５１，０００	４５２，５００	３３０，８００	５１８，５００	５２０，０００	３８４，８００
３８５，０００	３８６，５００	２７８，０００	４５２，５００	４５４，０００	３３２，０００	５２０，０００	５２１，５００	３８６，０００
３８６，５００	３８８，０００	２７９，２００	４５４，０００	４５５，５００	３３３，２００	５２１，５００	５２３，０００	３８７，２００
３８８，０００	３８９，５００	２８０，４００	４５５，５００	４５７，０００	３３４，４００	５２３，０００	５２４，５００	３８８，４００
３８９，５００	３９１，０００	２８１，６００	４５７，０００	４５８，５００	３３５，６００	５２４，５００	５２６，０００	３８９，６００
３９１，０００	３９２，５００	２８２，８００	４５８，５００	４６０，０００	３３６，８００	５２６，０００	５２７，５００	３９０，８００
３９２，５００	３９４，０００	２８４，０００	４６０，０００	４６１，５００	３３８，０００	５２７，５００	５２９，０００	３９２，０００
３９４，０００	３９５，５００	２８５，２００	４６１，５００	４６３，０００	３３９，２００	５２９，０００	５３０，５００	３９３，２００
３９５，５００	３９７，０００	２８６，４００	４６３，０００	４６４，５００	３４０，４００	５３０，５００	５３２，０００	３９４，４００
３９７，０００	３９８，５００	２８７，６００	４６４，５００	４６６，０００	３４１，６００	５３２，０００	５３４，０００	３９５，６００
３９８，５００	４００，０００	２８８，８００	４６６，０００	４６７，５００	３４２，８００	５３４，０００	５３６，０００	３９７，２００
４００，０００	４０１，５００	２９０，０００	４６７，５００	４６９，０００	３４４，０００	５３６，０００	５３８，０００	３９８，８００
４０１，５００	４０３，０００	２９１，２００	４６９，０００	４７０，５００	３４５，２００	５３８，０００	５４０，０００	４００，４００
４０３，０００	４０４，５００	２９２，４００	４７０，５００	４７２，０００	３４６，４００	５４０，０００	５４２，０００	４０２，０５０
４０４，５００	４０６，０００	２９３，６００	４７２，０００	４７３，５００	３４７，６００	５４２，０００	５４４，０００	４０３，７００
４０６，０００	４０７，５００	２９４，８００	４７３，５００	４７５，０００	３４８，８００	５４４，０００	５４６，０００	４０５，３５０
４０７，５００	４０９，０００	２９６，０００	４７５，０００	４７６，５００	３５０，０００	５４６，０００	５４８，０００	４０７，０００
４０９，０００	４１０，５００	２９７，２００	４７６，５００	４７８，０００	３５１，２００	５４８，０００	５５０，０００	４０８，６５０
４１０，５００	４１２，０００	２９８，４００	４７８，０００	４７９，５００	３５２，４００	５５０，０００	５５２，０００	４１０，３００
４１２，０００	４１３，５００	２９９，６００	４７９，５００	４８１，０００	３５３，６００	５５２，０００	５５４，０００	４１１，９５０
４１３，５００	４１５，０００	３００，８００	４８１，０００	４８２，５００	３５４，８００	５５４，０００	５５６，０００	４１３，６００
４１５，０００	４１６，５００	３０２，０００	４８２，５００	４８４，０００	３５６，０００	５５６，０００	５５８，０００	４１５，２５０
４１６，５００	４１８，０００	３０３，２００	４８４，０００	４８５，５００	３５７，２００	５５８，０００	５６０，０００	４１６，９００
４１８，０００	４１９，５００	３０４，４００	４８５，５００	４８７，０００	３５８，４００	５６０，０００	５６２，０００	４１８，５５０
４１９，５００	４２１，０００	３０５，６００	４８７，０００	４８８，５００	３５９，６００	５６２，０００	５６４，０００	４２０，２００
４２１，０００	４２２，５００	３０６，８００	４８８，５００	４９０，０００	３６０，８００	５６４，０００	５６６，０００	４２１，８５０
４２２，５００	４２４，０００	３０８，０００	４９０，０００	４９１，５００	３６２，０００	５６６，０００	５６８，０００	４２３，５００
４２４，０００	４２５，５００	３０９，２００	４９１，５００	４９３，０００	３６３，２００	５６８，０００	５７０，０００	４２５，１５０
４２５，５００	４２７，０００	３１０，４００	４９３，０００	４９４，５００	３６４，４００	５７０，０００	５７２，０００	４２６，８００
４２７，０００	４２８，５００	３１１，６００	４９４，５００	４９６，０００	３６５，６００	５７２，０００	５７４，０００	４２８，４５０
４２８，５００	４３０，０００	３１２，８００	４９６，０００	４９７，５００	３６６，８００	５７４，０００	５７６，０００	４３０，１００

（三）

給与等の金額		給与所得控除後の給与等の金額	給与等の金額		給与所得控除後の給与等の金額	給与等の金額		給与所得控除後の給与等の金額
以上	未満	給与所得控除後の給与等の金額	以上	未満	給与所得控除後の給与等の金額	以上	未満	給与所得控除後の給与等の金額
円	円	円	円	円	円	円	円	円
５７６，０００	５７８，０００	４３１，７５０	６６６，０００	６６８，０００	５０８，１５０	７５６，０００	７５８，０００	５８９，６００
５７８，０００	５８０，０００	４３３，４００	６６８，０００	６７０，０００	５０９，９５０	７５８，０００	７６０，０００	５９１，４５０
５８０，０００	５８２，０００	４３５，０５０	６７０，０００	６７２，０００	５１１，７５０	７６０，０００	７６２，０００	５９３，３００
５８２，０００	５８４，０００	４３６，７００	６７２，０００	６７４，０００	５１３，５５０	７６２，０００	７６４，０００	５９５，１５０
５８４，０００	５８６，０００	４３８，３５０	６７４，０００	６７６，０００	５１５，３５０	７６４，０００	７６６，０００	５９７，０００
５８６，０００	５８８，０００	４４０，０００	６７６，０００	６７８，０００	５１７，１５０	７６６，０００	７６８，０００	５９８，８５０
５８８，０００	５９０，０００	４４１，６５０	６７８，０００	６８０，０００	５１８，９５０	７６８，０００	７７０，０００	６００，７００
５９０，０００	５９２，０００	４４３，３００	６８０，０００	６８２，０００	５２０，７５０	７７０，０００	７７２，０００	６０２，５５０
５９２，０００	５９４，０００	４４４，９５０	６８２，０００	６８４，０００	５２２，５５０	７７２，０００	７７４，０００	６０４，４００
５９４，０００	５９６，０００	４４６，６００	６８４，０００	６８６，０００	５２４，３５０	７７４，０００	７７６，０００	６０６，２５０
５９６，０００	５９８，０００	４４８，２５０	６８６，０００	６８８，０００	５２６，１５０	７７６，０００	７７８，０００	６０８，１００
５９８，０００	６００，０００	４４９，９００	６８８，０００	６９０，０００	５２７，９５０	７７８，０００	７８０，０００	６０９，９５０
６００，０００	６０２，０００	４５１，５５０	６９０，０００	６９２，０００	５２９，７５０	７８０，０００	７８２，０００	６１１，８００
６０２，０００	６０４，０００	４５３，２００	６９２，０００	６９４，０００	５３１，５５０	７８２，０００	７８４，０００	６１３，６５０
６０４，０００	６０６，０００	４５４，８５０	６９４，０００	６９６，０００	５３３，３５０	７８４，０００	７８６，０００	６１５，５００
６０６，０００	６０８，０００	４５６，５００	６９６，０００	６９８，０００	５３５，１５０	７８６，０００	７８８，０００	６１７，３５０
６０８，０００	６１０，０００	４５８，１５０	６９８，０００	７００，０００	５３６，９５０	７８８，０００	７９０，０００	６１９，２００
６１０，０００	６１２，０００	４５９，８００	７００，０００	７０２，０００	５３８，７５０	７９０，０００	７９２，０００	６２１，０５０
６１２，０００	６１４，０００	４６１，４５０	７０２，０００	７０４，０００	５４０，５５０	７９２，０００	７９４，０００	６２２，９００
６１４，０００	６１６，０００	４６３，１００	７０４，０００	７０６，０００	５４２，３５０	７９４，０００	７９６，０００	６２４，７５０
６１６，０００	６１８，０００	４６４，７５０	７０６，０００	７０８，０００	５４４，１５０	７９６，０００	７９８，０００	６２６，６００
６１８，０００	６２０，０００	４６６，４００	７０８，０００	７１０，０００	５４５，９５０	７９８，０００	８００，０００	６２８，４５０
６２０，０００	６２２，０００	４６８，０５０	７１０，０００	７１２，０００	５４７，７５０	８００，０００	８０２，０００	６３０，３００
６２２，０００	６２４，０００	４６９，７００	７１２，０００	７１４，０００	５４９，５５０	８０２，０００	８０４，０００	６３２，１５０
６２４，０００	６２６，０００	４７１，３５０	７１４，０００	７１６，０００	５５１，３５０	８０４，０００	８０６，０００	６３４，０００
６２６，０００	６２８，０００	４７３，０００	７１６，０００	７１８，０００	５５３，１５０	８０６，０００	８０８，０００	６３５，８５０
６２８，０００	６３０，０００	４７４，６５０	７１８，０００	７２０，０００	５５４，９５０	８０８，０００	８１０，０００	６３７，７００
６３０，０００	６３２，０００	４７６，３００	７２０，０００	７２２，０００	５５６，７５０	８１０，０００	８１２，０００	６３９，５５０
６３２，０００	６３４，０００	４７７，９５０	７２２，０００	７２４，０００	５５８，５５０	８１２，０００	８１４，０００	６４１，４００
６３４，０００	６３６，０００	４７９，６００	７２４，０００	７２６，０００	５６０，３５０	８１４，０００	８１６，０００	６４３，２５０
６３６，０００	６３８，０００	４８１，２５０	７２６，０００	７２８，０００	５６２，１５０	８１６，０００	８１８，０００	６４５，１００
６３８，０００	６４０，０００	４８２，９５０	７２８，０００	７３０，０００	５６３，９５０	８１８，０００	８２０，０００	６４６，９５０
６４０，０００	６４２，０００	４８４，７５０	７３０，０００	７３２，０００	５６５，７５０	８２０，０００	８２２，０００	６４８，８００
６４２，０００	６４４，０００	４８６，５５０	７３２，０００	７３４，０００	５６７，５５０	８２２，０００	８２４，０００	６５０，６５０
６４４，０００	６４６，０００	４８８，３５０	７３４，０００	７３６，０００	５６９，３５０	８２４，０００	８２６，０００	６５２，５００
６４６，０００	６４８，０００	４９０，１５０	７３６，０００	７３８，０００	５７１，１５０	８２６，０００	８２８，０００	６５４，３５０
６４８，０００	６５０，０００	４９１，９５０	７３８，０００	７４０，０００	５７２，９５０	８２８，０００	８３０，０００	６５６，２００
６５０，０００	６５２，０００	４９３，７５０	７４０，０００	７４２，０００	５７４，８００	８３０，０００	８３２，０００	６５８，０５０
６５２，０００	６５４，０００	４９５，５５０	７４２，０００	７４４，０００	５７６，６５０	８３２，０００	８３４，０００	６５９，９００
６５４，０００	６５６，０００	４９７，３５０	７４４，０００	７４６，０００	５７８，５００	８３４，０００	８３６，０００	６６１，７５０
６５６，０００	６５８，０００	４９９，１５０	７４６，０００	７４８，０００	５８０，３５０	８３６，０００	８３７，５００	６６３，６００
６５８，０００	６６０，０００	５００，９５０	７４８，０００	７５０，０００	５８２，２００	８３７，５００円以上		給与等の金額から１７２，５００円を控除した金額
６６０，０００	６６２，０００	５０２，７５０	７５０，０００	７５２，０００	５８４，０５０
６６２，０００	６６４，０００	５０４，５５０	７５２，０００	７５４，０００	５８５，９００
６６４，０００	６６６，０００	５０６，３５０	７５４，０００	７５６，０００	５８７，７５０

（備考）給与所得控除後の給与等の金額を求めるには、その年中の給与等の金額に応じ、「給与等の金額」欄の該当する行を求めるものとし、その行の「給与所得控除後の給与等の金額」欄に記載されている金額が、その給与等の金額についての給与所得控除後の給与等の金額である。

Supplementary Provisions, Appended Table 6

附則別表第六昭和４１年分の退職所得の源泉徴収税額表

(1)

Amount of severance pay or other such compensation after the retirement income deduction		Tax amount	Amount of severance pay or other such compensation after the retirement income deduction		Tax amount	Amount of severance pay or other such compensation after the retirement income deduction		Tax amount
At least	Less than	Tax amount	At least	Less than	Tax amount	At least	Less than	Tax amount
yen	yen	yen	yen	yen	yen	yen	yen	yen
yen	yen	yen	51,000	52,000	2,130	142,000	144,000	5,940
Less than 3,000 yen		0
Less than 3,000 yen		0	52,000	53,000	2,170	144,000	146,000	6,020
3,000	4,000	120	53,000	54,000	2,210	146,000	148,000	6,110
4,000	5,000	160	54,000	55,000	2,250	148,000	150,000	6,190
5,000	6,000	200	55,000	56,000	2,300	150,000	152,000	6,270
6,000	7,000	250	56,000	57,000	2,340	152,000	154,000	6,360
7,000	8,000	290	57,000	58,000	2,380	154,000	156,000	6,440
8,000	9,000	330	58,000	59,000	2,420	156,000	158,000	6,520
9,000	10,000	370	59,000	60,000	2,460	158,000	160,000	6,610
10,000	11,000	410	60,000	62,000	2,510	160,000	162,000	6,690
11,000	12,000	460	62,000	64,000	2,590	162,000	164,000	6,770
12,000	13,000	500	64,000	66,000	2,670	164,000	166,000	6,860
13,000	14,000	540	66,000	68,000	2,760	166,000	168,000	6,940
14,000	15,000	580	68,000	70,000	2,840	168,000	170,000	7,030
15,000	16,000	620	70,000	72,000	2,920	170,000	172,000	7,110
16,000	17,000	660	72,000	74,000	3,010	172,000	174,000	7,190
17,000	18,000	710	74,000	76,000	3,090	174,000	176,000	7,280
18,000	19,000	750	76,000	78,000	3,180	176,000	178,000	7,360
19,000	20,000	790	78,000	80,000	3,260	178,000	180,000	7,440
20,000	21,000	830	80,000	82,000	3,340	180,000	184,000	7,530
21,000	22,000	870	82,000	84,000	3,430	184,000	188,000	7,700
22,000	23,000	920	84,000	86,000	3,510	188,000	192,000	7,860
23,000	24,000	960	86,000	88,000	3,590	192,000	196,000	8,030
24,000	25,000	1,000	88,000	90,000	3,680	196,000	200,000	8,200
25,000	26,000	1,040	90,000	92,000	3,760	200,000	204,000	8,370
26,000	27,000	1,080	92,000	94,000	3,850	204,000	208,000	8,570
27,000	28,000	1,120	94,000	96,000	3,930	208,000	212,000	8,770
28,000	29,000	1,170	96,000	98,000	4,010	212,000	216,000	8,970
29,000	30,000	1,210	98,000	100,000	4,100	216,000	220,000	9,170
30,000	31,000	1,250	100,000	102,000	4,180	220,000	224,000	9,370
31,000	32,000	1,290	102,000	104,000	4,260	224,000	228,000	9,570
32,000	33,000	1,330	104,000	106,000	4,350	228,000	232,000	9,770
33,000	34,000	1,380	106,000	108,000	4,430	232,000	236,000	9,970
34,000	35,000	1,420	108,000	110,000	4,510	236,000	240,000	10,170
35,000	36,000	1,460	110,000	112,000	4,600	240,000	244,000	10,370
36,000	37,000	1,500	112,000	114,000	4,680	244,000	248,000	10,570
37,000	38,000	1,540	114,000	116,000	4,770	248,000	252,000	10,770
38,000	39,000	1,590	116,000	118,000	4,850	252,000	256,000	10,970
39,000	40,000	1,630	118,000	120,000	4,930	256,000	260,000	11,170
40,000	41,000	1,670	120,000	122,000	5,020	260,000	264,000	11,370
41,000	42,000	1,710	122,000	124,000	5,100	264,000	268,000	11,570
42,000	43,000	1,750	124,000	126,000	5,180	268,000	272,000	11,770
43,000	44,000	1,790	126,000	128,000	5,270	272,000	276,000	11,970
44,000	45,000	1,840	128,000	130,000	5,350	276,000	280,000	12,170
45,000	46,000	1,880	130,000	132,000	5,440	280,000	284,000	12,370
46,000	47,000	1,920	132,000	134,000	5,520	284,000	288,000	12,570
47,000	48,000	1,960	134,000	136,000	5,600	288,000	292,000	12,770
48,000	49,000	2,000	136,000	138,000	5,690	292,000	296,000	12,970
49,000	50,000	2,050	138,000	140,000	5,770	296,000	300,000	13,170
50,000	51,000	2,090	140,000	142,000	5,850	300,000	304,000	13,370

(2)

Amount of severance pay or other such compensation after the retirement income deduction		Tax amount	Amount of severance pay or other such compensation after the retirement income deduction		Tax amount	Amount of severance pay or other such compensation after the retirement income deduction		Tax amount
At least	Less than	Tax amount	At least	Less than	Tax amount	At least	Less than	Tax amount
yen	yen	yen	yen	yen	yen	yen	yen	yen
304,000	308,000	13,570	546,000	552,000	26,540	868,000	876,000	49,670
308,000	312,000	13,770	552,000	558,000	26,880	876,000	884,000	50,270
312,000	316,000	13,970	558,000	564,000	27,210	884,000	892,000	50,870
316,000	320,000	14,170	564,000	570,000	27,550	892,000	900,000	51,470
320,000	324,000	14,370	570,000	576,000	27,890	900,000	908,000	52,070
324,000	328,000	14,570	576,000	582,000	28,220	908,000	916,000	52,670
328,000	332,000	14,770	582,000	588,000	28,560	916,000	924,000	53,270
332,000	336,000	14,970	588,000	594,000	28,890	924,000	932,000	53,870
336,000	340,000	15,170	594,000	600,000	29,230	932,000	940,000	54,470
340,000	344,000	15,370	600,000	606,000	29,570	940,000	948,000	55,070
344,000	348,000	15,570	606,000	612,000	30,020	948,000	956,000	55,670
348,000	352,000	15,770	612,000	618,000	30,470	956,000	964,000	56,270
352,000	356,000	15,970	618,000	624,000	30,920	964,000	972,000	56,870
356,000	360,000	16,170	624,000	630,000	31,370	972,000	980,000	57,470
360,000	364,000	16,370	630,000	636,000	31,820	980,000	988,000	58,070
364,000	368,000	16,570	636,000	642,000	32,270	988,000	996,000	58,670
368,000	372,000	16,770	642,000	648,000	32,720	996,000	1,004,000	59,270
372,000	376,000	16,970	648,000	654,000	33,170	1,004,000	1,012,000	59,890
376,000	380,000	17,170	654,000	660,000	33,620	1,012,000	1,020,000	60,540
380,000	384,000	17,370	660,000	666,000	34,070	1,020,000	1,028,000	61,190
384,000	388,000	17,570	666,000	672,000	34,520	1,028,000	1,036,000	61,830
388,000	392,000	17,770	672,000	678,000	34,970	1,036,000	1,044,000	62,480
392,000	396,000	17,970	678,000	684,000	35,420	1,044,000	1,052,000	63,130
396,000	400,000	18,170	684,000	690,000	35,870	1,052,000	1,060,000	63,780
400,000	404,000	18,370	690,000	696,000	36,320	1,060,000	1,068,000	64,430
404,000	408,000	18,590	696,000	702,000	36,770	1,068,000	1,076,000	65,070
408,000	412,000	18,810	702,000	708,000	37,220	1,076,000	1,084,000	65,720
412,000	416,000	19,040	708,000	714,000	37,670	1,084,000	1,092,000	66,370
416,000	420,000	19,260	714,000	720,000	38,120	1,092,000	1,100,000	67,020
420,000	426,000	19,490	720,000	726,000	38,570	1,100,000	1,108,000	67,670
426,000	432,000	19,820	726,000	732,000	39,020	1,108,000	1,116,000	68,310
432,000	438,000	20,160	732,000	738,000	39,470	1,116,000	1,124,000	68,960
438,000	444,000	20,490	738,000	744,000	39,920	1,124,000	1,132,000	69,610
444,000	450,000	20,830	744,000	750,000	40,370	1,132,000	1,140,000	70,260
450,000	456,000	21,170	750,000	756,000	40,820	1,140,000	1,148,000	70,910
456,000	462,000	21,500	756,000	762,000	41,270	1,148,000	1,156,000	71,550
462,000	468,000	21,840	762,000	768,000	41,720	1,156,000	1,164,000	72,200
468,000	474,000	22,170	768,000	774,000	42,170	1,164,000	1,172,000	72,850
474,000	480,000	22,510	774,000	780,000	42,620	1,172,000	1,180,000	73,500
480,000	486,000	22,850	780,000	788,000	43,070	1,180,000	1,188,000	74,150
486,000	492,000	23,180	788,000	796,000	43,670	1,188,000	1,196,000	74,790
492,000	498,000	23,520	796,000	804,000	44,270	1,196,000	1,204,000	75,440
498,000	504,000	23,850	804,000	812,000	44,870	1,204,000	1,212,000	76,170
504,000	510,000	24,190	812,000	820,000	45,470	1,212,000	1,220,000	76,970
510,000	516,000	24,530	820,000	828,000	46,070	1,220,000	1,228,000	77,770
516,000	522,000	24,860	828,000	836,000	46,670	1,228,000	1,236,000	78,570
522,000	528,000	25,200	836,000	844,000	47,270	1,236,000	1,244,000	79,370
528,000	534,000	25,530	844,000	852,000	47,870	1,244,000	1,252,000	80,170
534,000	540,000	25,870	852,000	860,000	48,470	1,252,000	1,260,000	80,970
540,000	546,000	26,210	860,000	868,000	49,070	1,260,000	1,270,000	81,770

(3)

Amount of severance pay or other such compensation after the retirement income deduction		Tax amount	Amount of severance pay or other such compensation after the retirement income deduction		Tax amount	Amount of severance pay or other such compensation after the retirement income deduction		Tax amount
At least	Less than	Tax amount	At least	Less than	Tax amount	At least	Less than	Tax amount
yen	yen	yen	yen	yen	yen	yen	yen
1,270,000	1,280,000	82,770	1,770,000	1,780,000	133,790	5,000,000	6,000,000	The amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 18.1%, less 298,430 yen
1,280,000	1,290,000	83,770	1,780,000	1,790,000	134,850
1,290,000	1,300,000	84,770	1,790,000	1,800,000	135,910
1,300,000	1,310,000	85,770	1,800,000	1,810,000	136,970
1,310,000	1,320,000	86,770	1,810,000	1,820,000	138,030
1,320,000	1,330,000	87,770	1,820,000	1,830,000	139,090	6,000,000	8,000,000	The amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 20%, less 412,430 yen
1,330,000	1,340,000	88,770	1,830,000	1,840,000	140,150
1,340,000	1,350,000	89,770	1,840,000	1,850,000	141,210
1,350,000	1,360,000	90,770	1,850,000	1,860,000	142,270
1,360,000	1,370,000	91,770	1,860,000	1,870,000	143,330
1,370,000	1,380,000	92,770	1,870,000	1,880,000	144,390	8,000,000	12,000,000	The amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 22.5%, less 612,430 yen
1,380,000	1,390,000	93,770	1,880,000	1,890,000	145,450
1,390,000	1,400,000	94,770	1,890,000	1,900,000	146,510
1,400,000	1,410,000	95,770	1,900,000	1,910,000	147,570
1,410,000	1,420,000	96,770	1,910,000	1,920,000	148,630
1,420,000	1,430,000	97,770	1,920,000	1,930,000	149,690	12,000,000	20,000,000	The amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 25%, less 912,430 yen
1,430,000	1,440,000	98,770	1,930,000	1,940,000	150,750
1,440,000	1,450,000	99,770	1,940,000	1,950,000	151,810
1,450,000	1,460,000	100,770	1,950,000	1,960,000	152,870
1,460,000	1,470,000	101,770	1,960,000	1,970,000	153,930
1,470,000	1,480,000	102,770	1,970,000	1,980,000	154,990	20,000,000	40,000,000	The amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 27.5%, less 1,412,430 yen
1,480,000	1,490,000	103,770	1,980,000	1,990,000	156,050
1,490,000	1,500,000	104,770	1,990,000	2,000,000	157,110
1,500,000	1,510,000	105,770
1,510,000	1,520,000	106,770
1,520,000	1,530,000	107,770	2,000,000	2,400,000	The amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 12.5%, less 91,830 yen	40,000,000	60,000,000	The amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 30%, less 2,412,430 yen
1,530,000	1,540,000	108,770
1,540,000	1,550,000	109,770
1,550,000	1,560,000	110,770
1,560,000	1,570,000	111,770
1,570,000	1,580,000	112,770	2,400,000	3,000,000	The amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 13.1%, less 106,230 yen	60,000,000	90,000,000	The amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 32.5%, less 3,912,430 yen
1,580,000	1,590,000	113,770
1,590,000	1,600,000	114,770
1,600,000	1,610,000	115,770
1,610,000	1,620,000	116,830
1,620,000	1,630,000	117,890	3,000,000	3,600,000	The amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 15%, less 163,230 yen	90,000,000	120,000,000	The amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 35%, less 6,162,430 yen
1,630,000	1,640,000	118,950
1,640,000	1,650,000	120,010
1,650,000	1,660,000	121,070
1,660,000	1,670,000	122,130
1,670,000	1,680,000	123,190	3,600,000	4,400,000	The amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 15.6%, less 184,830 yen	120,000,000 yen or more		The amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 37.5%, less 9,162,430 yen
1,680,000	1,690,000	124,250
1,690,000	1,700,000	125,310
1,700,000	1,710,000	126,370
1,710,000	1,720,000	127,430
1,720,000	1,730,000	128,490	4,400,000	5,000,000	The amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 17.5%, less 268,430 yen
1,730,000	1,740,000	129,550
1,740,000	1,750,000	130,610
1,750,000	1,760,000	131,670
1,760,000	1,770,000	132,730

(Note) In this table, "amount of severance pay or other such compensation after the retirement income deduction" means the amount remaining after deducting the retirement income deduction prescribed in Article 201, paragraph (2) (Amount of Tax to Be Collected on Retirement Income) of the New Act from the amount of severance pay or other such compensation.

(Remarks) To find the tax amount, first find the amount of severance pay or other such compensation after the retirement income deduction, and next find the applicable row of the "Amount of severance pay or other such compensation after the retirement income deduction" column according to that amount; the amount stated in the "Tax amount" column of that row is the tax amount sought. In this case, if an amount equivalent to one half of the amount of severance pay or other such compensation after the retirement income deduction of a Resident whose amount of severance pay or other such compensation after the retirement income deduction is 2,000,000 yen or more includes a fraction of less than 100 yen, the amount remaining after deducting the amount calculated by multiplying that fraction by 2 from the amount of severance pay or other such compensation after the retirement income deduction is deemed to be the amount of severance pay or other such compensation after the retirement income deduction, and if the tax amount of that Resident includes a fraction of less than 10 yen, the amount obtained by discarding that fraction is the tax amount sought.

（一）

退職所得控除額控除後の退職手当等の金額		税額	退職所得控除額控除後の退職手当等の金額		税額	退職所得控除額控除後の退職手当等の金額		税額
以上	未満	税額	以上	未満	税額	以上	未満	税額
円	円	円	円	円	円	円	円	円
円	円	円	５１，０００	５２，０００	２，１３０	１４２，０００	１４４，０００	５，９４０
３，０００円未満		０
３，０００円未満		０	５２，０００	５３，０００	２，１７０	１４４，０００	１４６，０００	６，０２０
３，０００	４，０００	１２０	５３，０００	５４，０００	２，２１０	１４６，０００	１４８，０００	６，１１０
４，０００	５，０００	１６０	５４，０００	５５，０００	２，２５０	１４８，０００	１５０，０００	６，１９０
５，０００	６，０００	２００	５５，０００	５６，０００	２，３００	１５０，０００	１５２，０００	６，２７０
６，０００	７，０００	２５０	５６，０００	５７，０００	２，３４０	１５２，０００	１５４，０００	６，３６０
７，０００	８，０００	２９０	５７，０００	５８，０００	２，３８０	１５４，０００	１５６，０００	６，４４０
８，０００	９，０００	３３０	５８，０００	５９，０００	２，４２０	１５６，０００	１５８，０００	６，５２０
９，０００	１０，０００	３７０	５９，０００	６０，０００	２，４６０	１５８，０００	１６０，０００	６，６１０
１０，０００	１１，０００	４１０	６０，０００	６２，０００	２，５１０	１６０，０００	１６２，０００	６，６９０
１１，０００	１２，０００	４６０	６２，０００	６４，０００	２，５９０	１６２，０００	１６４，０００	６，７７０
１２，０００	１３，０００	５００	６４，０００	６６，０００	２，６７０	１６４，０００	１６６，０００	６，８６０
１３，０００	１４，０００	５４０	６６，０００	６８，０００	２，７６０	１６６，０００	１６８，０００	６，９４０
１４，０００	１５，０００	５８０	６８，０００	７０，０００	２，８４０	１６８，０００	１７０，０００	７，０３０
１５，０００	１６，０００	６２０	７０，０００	７２，０００	２，９２０	１７０，０００	１７２，０００	７，１１０
１６，０００	１７，０００	６６０	７２，０００	７４，０００	３，０１０	１７２，０００	１７４，０００	７，１９０
１７，０００	１８，０００	７１０	７４，０００	７６，０００	３，０９０	１７４，０００	１７６，０００	７，２８０
１８，０００	１９，０００	７５０	７６，０００	７８，０００	３，１８０	１７６，０００	１７８，０００	７，３６０
１９，０００	２０，０００	７９０	７８，０００	８０，０００	３，２６０	１７８，０００	１８０，０００	７，４４０
２０，０００	２１，０００	８３０	８０，０００	８２，０００	３，３４０	１８０，０００	１８４，０００	７，５３０
２１，０００	２２，０００	８７０	８２，０００	８４，０００	３，４３０	１８４，０００	１８８，０００	７，７００
２２，０００	２３，０００	９２０	８４，０００	８６，０００	３，５１０	１８８，０００	１９２，０００	７，８６０
２３，０００	２４，０００	９６０	８６，０００	８８，０００	３，５９０	１９２，０００	１９６，０００	８，０３０
２４，０００	２５，０００	１，０００	８８，０００	９０，０００	３，６８０	１９６，０００	２００，０００	８，２００
２５，０００	２６，０００	１，０４０	９０，０００	９２，０００	３，７６０	２００，０００	２０４，０００	８，３７０
２６，０００	２７，０００	１，０８０	９２，０００	９４，０００	３，８５０	２０４，０００	２０８，０００	８，５７０
２７，０００	２８，０００	１，１２０	９４，０００	９６，０００	３，９３０	２０８，０００	２１２，０００	８，７７０
２８，０００	２９，０００	１，１７０	９６，０００	９８，０００	４，０１０	２１２，０００	２１６，０００	８，９７０
２９，０００	３０，０００	１，２１０	９８，０００	１００，０００	４，１００	２１６，０００	２２０，０００	９，１７０
３０，０００	３１，０００	１，２５０	１００，０００	１０２，０００	４，１８０	２２０，０００	２２４，０００	９，３７０
３１，０００	３２，０００	１，２９０	１０２，０００	１０４，０００	４，２６０	２２４，０００	２２８，０００	９，５７０
３２，０００	３３，０００	１，３３０	１０４，０００	１０６，０００	４，３５０	２２８，０００	２３２，０００	９，７７０
３３，０００	３４，０００	１，３８０	１０６，０００	１０８，０００	４，４３０	２３２，０００	２３６，０００	９，９７０
３４，０００	３５，０００	１，４２０	１０８，０００	１１０，０００	４，５１０	２３６，０００	２４０，０００	１０，１７０
３５，０００	３６，０００	１，４６０	１１０，０００	１１２，０００	４，６００	２４０，０００	２４４，０００	１０，３７０
３６，０００	３７，０００	１，５００	１１２，０００	１１４，０００	４，６８０	２４４，０００	２４８，０００	１０，５７０
３７，０００	３８，０００	１，５４０	１１４，０００	１１６，０００	４，７７０	２４８，０００	２５２，０００	１０，７７０
３８，０００	３９，０００	１，５９０	１１６，０００	１１８，０００	４，８５０	２５２，０００	２５６，０００	１０，９７０
３９，０００	４０，０００	１，６３０	１１８，０００	１２０，０００	４，９３０	２５６，０００	２６０，０００	１１，１７０
４０，０００	４１，０００	１，６７０	１２０，０００	１２２，０００	５，０２０	２６０，０００	２６４，０００	１１，３７０
４１，０００	４２，０００	１，７１０	１２２，０００	１２４，０００	５，１００	２６４，０００	２６８，０００	１１，５７０
４２，０００	４３，０００	１，７５０	１２４，０００	１２６，０００	５，１８０	２６８，０００	２７２，０００	１１，７７０
４３，０００	４４，０００	１，７９０	１２６，０００	１２８，０００	５，２７０	２７２，０００	２７６，０００	１１，９７０
４４，０００	４５，０００	１，８４０	１２８，０００	１３０，０００	５，３５０	２７６，０００	２８０，０００	１２，１７０
４５，０００	４６，０００	１，８８０	１３０，０００	１３２，０００	５，４４０	２８０，０００	２８４，０００	１２，３７０
４６，０００	４７，０００	１，９２０	１３２，０００	１３４，０００	５，５２０	２８４，０００	２８８，０００	１２，５７０
４７，０００	４８，０００	１，９６０	１３４，０００	１３６，０００	５，６００	２８８，０００	２９２，０００	１２，７７０
４８，０００	４９，０００	２，０００	１３６，０００	１３８，０００	５，６９０	２９２，０００	２９６，０００	１２，９７０
４９，０００	５０，０００	２，０５０	１３８，０００	１４０，０００	５，７７０	２９６，０００	３００，０００	１３，１７０
５０，０００	５１，０００	２，０９０	１４０，０００	１４２，０００	５，８５０	３００，０００	３０４，０００	１３，３７０

（二）

退職所得控除額控除後の退職手当等の金額		税額	退職所得控除額控除後の退職手当等の金額		税額	退職所得控除額控除後の退職手当等の金額		税額
以上	未満	税額	以上	未満	税額	以上	未満	税額
円	円	円	円	円	円	円	円	円
３０４，０００	３０８，０００	１３，５７０	５４６，０００	５５２，０００	２６，５４０	８６８，０００	８７６，０００	４９，６７０
３０８，０００	３１２，０００	１３，７７０	５５２，０００	５５８，０００	２６，８８０	８７６，０００	８８４，０００	５０，２７０
３１２，０００	３１６，０００	１３，９７０	５５８，０００	５６４，０００	２７，２１０	８８４，０００	８９２，０００	５０，８７０
３１６，０００	３２０，０００	１４，１７０	５６４，０００	５７０，０００	２７，５５０	８９２，０００	９００，０００	５１，４７０
３２０，０００	３２４，０００	１４，３７０	５７０，０００	５７６，０００	２７，８９０	９００，０００	９０８，０００	５２，０７０
３２４，０００	３２８，０００	１４，５７０	５７６，０００	５８２，０００	２８，２２０	９０８，０００	９１６，０００	５２，６７０
３２８，０００	３３２，０００	１４，７７０	５８２，０００	５８８，０００	２８，５６０	９１６，０００	９２４，０００	５３，２７０
３３２，０００	３３６，０００	１４，９７０	５８８，０００	５９４，０００	２８，８９０	９２４，０００	９３２，０００	５３，８７０
３３６，０００	３４０，０００	１５，１７０	５９４，０００	６００，０００	２９，２３０	９３２，０００	９４０，０００	５４，４７０
３４０，０００	３４４，０００	１５，３７０	６００，０００	６０６，０００	２９，５７０	９４０，０００	９４８，０００	５５，０７０
３４４，０００	３４８，０００	１５，５７０	６０６，０００	６１２，０００	３０，０２０	９４８，０００	９５６，０００	５５，６７０
３４８，０００	３５２，０００	１５，７７０	６１２，０００	６１８，０００	３０，４７０	９５６，０００	９６４，０００	５６，２７０
３５２，０００	３５６，０００	１５，９７０	６１８，０００	６２４，０００	３０，９２０	９６４，０００	９７２，０００	５６，８７０
３５６，０００	３６０，０００	１６，１７０	６２４，０００	６３０，０００	３１，３７０	９７２，０００	９８０，０００	５７，４７０
３６０，０００	３６４，０００	１６，３７０	６３０，０００	６３６，０００	３１，８２０	９８０，０００	９８８，０００	５８，０７０
３６４，０００	３６８，０００	１６，５７０	６３６，０００	６４２，０００	３２，２７０	９８８，０００	９９６，０００	５８，６７０
３６８，０００	３７２，０００	１６，７７０	６４２，０００	６４８，０００	３２，７２０	９９６，０００	１，００４，０００	５９，２７０
３７２，０００	３７６，０００	１６，９７０	６４８，０００	６５４，０００	３３，１７０	１，００４，０００	１，０１２，０００	５９，８９０
３７６，０００	３８０，０００	１７，１７０	６５４，０００	６６０，０００	３３，６２０	１，０１２，０００	１，０２０，０００	６０，５４０
３８０，０００	３８４，０００	１７，３７０	６６０，０００	６６６，０００	３４，０７０	１，０２０，０００	１，０２８，０００	６１，１９０
３８４，０００	３８８，０００	１７，５７０	６６６，０００	６７２，０００	３４，５２０	１，０２８，０００	１，０３６，０００	６１，８３０
３８８，０００	３９２，０００	１７，７７０	６７２，０００	６７８，０００	３４，９７０	１，０３６，０００	１，０４４，０００	６２，４８０
３９２，０００	３９６，０００	１７，９７０	６７８，０００	６８４，０００	３５，４２０	１，０４４，０００	１，０５２，０００	６３，１３０
３９６，０００	４００，０００	１８，１７０	６８４，０００	６９０，０００	３５，８７０	１，０５２，０００	１，０６０，０００	６３，７８０
４００，０００	４０４，０００	１８，３７０	６９０，０００	６９６，０００	３６，３２０	１，０６０，０００	１，０６８，０００	６４，４３０
４０４，０００	４０８，０００	１８，５９０	６９６，０００	７０２，０００	３６，７７０	１，０６８，０００	１，０７６，０００	６５，０７０
４０８，０００	４１２，０００	１８，８１０	７０２，０００	７０８，０００	３７，２２０	１，０７６，０００	１，０８４，０００	６５，７２０
４１２，０００	４１６，０００	１９，０４０	７０８，０００	７１４，０００	３７，６７０	１，０８４，０００	１，０９２，０００	６６，３７０
４１６，０００	４２０，０００	１９，２６０	７１４，０００	７２０，０００	３８，１２０	１，０９２，０００	１，１００，０００	６７，０２０
４２０，０００	４２６，０００	１９，４９０	７２０，０００	７２６，０００	３８，５７０	１，１００，０００	１，１０８，０００	６７，６７０
４２６，０００	４３２，０００	１９，８２０	７２６，０００	７３２，０００	３９，０２０	１，１０８，０００	１，１１６，０００	６８，３１０
４３２，０００	４３８，０００	２０，１６０	７３２，０００	７３８，０００	３９，４７０	１，１１６，０００	１，１２４，０００	６８，９６０
４３８，０００	４４４，０００	２０，４９０	７３８，０００	７４４，０００	３９，９２０	１，１２４，０００	１，１３２，０００	６９，６１０
４４４，０００	４５０，０００	２０，８３０	７４４，０００	７５０，０００	４０，３７０	１，１３２，０００	１，１４０，０００	７０，２６０
４５０，０００	４５６，０００	２１，１７０	７５０，０００	７５６，０００	４０，８２０	１，１４０，０００	１，１４８，０００	７０，９１０
４５６，０００	４６２，０００	２１，５００	７５６，０００	７６２，０００	４１，２７０	１，１４８，０００	１，１５６，０００	７１，５５０
４６２，０００	４６８，０００	２１，８４０	７６２，０００	７６８，０００	４１，７２０	１，１５６，０００	１，１６４，０００	７２，２００
４６８，０００	４７４，０００	２２，１７０	７６８，０００	７７４，０００	４２，１７０	１，１６４，０００	１，１７２，０００	７２，８５０
４７４，０００	４８０，０００	２２，５１０	７７４，０００	７８０，０００	４２，６２０	１，１７２，０００	１，１８０，０００	７３，５００
４８０，０００	４８６，０００	２２，８５０	７８０，０００	７８８，０００	４３，０７０	１，１８０，０００	１，１８８，０００	７４，１５０
４８６，０００	４９２，０００	２３，１８０	７８８，０００	７９６，０００	４３，６７０	１，１８８，０００	１，１９６，０００	７４，７９０
４９２，０００	４９８，０００	２３，５２０	７９６，０００	８０４，０００	４４，２７０	１，１９６，０００	１，２０４，０００	７５，４４０
４９８，０００	５０４，０００	２３，８５０	８０４，０００	８１２，０００	４４，８７０	１，２０４，０００	１，２１２，０００	７６，１７０
５０４，０００	５１０，０００	２４，１９０	８１２，０００	８２０，０００	４５，４７０	１，２１２，０００	１，２２０，０００	７６，９７０
５１０，０００	５１６，０００	２４，５３０	８２０，０００	８２８，０００	４６，０７０	１，２２０，０００	１，２２８，０００	７７，７７０
５１６，０００	５２２，０００	２４，８６０	８２８，０００	８３６，０００	４６，６７０	１，２２８，０００	１，２３６，０００	７８，５７０
５２２，０００	５２８，０００	２５，２００	８３６，０００	８４４，０００	４７，２７０	１，２３６，０００	１，２４４，０００	７９，３７０
５２８，０００	５３４，０００	２５，５３０	８４４，０００	８５２，０００	４７，８７０	１，２４４，０００	１，２５２，０００	８０，１７０
５３４，０００	５４０，０００	２５，８７０	８５２，０００	８６０，０００	４８，４７０	１，２５２，０００	１，２６０，０００	８０，９７０
５４０，０００	５４６，０００	２６，２１０	８６０，０００	８６８，０００	４９，０７０	１，２６０，０００	１，２７０，０００	８１，７７０

（三）

退職所得控除額控除後の退職手当等の金額		税額	退職所得控除額控除後の退職手当等の金額		税額	退職所得控除額控除後の退職手当等の金額		税額
以上	未満	税額	以上	未満	税額	以上	未満	税額
円	円	円	円	円	円	円	円
１，２７０，０００	１，２８０，０００	８２，７７０	１，７７０，０００	１，７８０，０００	１３３，７９０	５，０００，０００	６，０００，０００	退職所得控除額控除後の退職手当等の金額に１８．１％を乗じて算出した金額から２９８，４３０円を控除した金額
１，２８０，０００	１，２９０，０００	８３，７７０	１，７８０，０００	１，７９０，０００	１３４，８５０
１，２９０，０００	１，３００，０００	８４，７７０	１，７９０，０００	１，８００，０００	１３５，９１０
１，３００，０００	１，３１０，０００	８５，７７０	１，８００，０００	１，８１０，０００	１３６，９７０
１，３１０，０００	１，３２０，０００	８６，７７０	１，８１０，０００	１，８２０，０００	１３８，０３０
１，３２０，０００	１，３３０，０００	８７，７７０	１，８２０，０００	１，８３０，０００	１３９，０９０	６，０００，０００	８，０００，０００	退職所得控除額控除後の退職手当等の金額に２０％を乗じて算出した金額から４１２，４３０円を控除した金額
１，３３０，０００	１，３４０，０００	８８，７７０	１，８３０，０００	１，８４０，０００	１４０，１５０
１，３４０，０００	１，３５０，０００	８９，７７０	１，８４０，０００	１，８５０，０００	１４１，２１０
１，３５０，０００	１，３６０，０００	９０，７７０	１，８５０，０００	１，８６０，０００	１４２，２７０
１，３６０，０００	１，３７０，０００	９１，７７０	１，８６０，０００	１，８７０，０００	１４３，３３０
１，３７０，０００	１，３８０，０００	９２，７７０	１，８７０，０００	１，８８０，０００	１４４，３９０	８，０００，０００	１２，０００，０００	退職所得控除額控除後の退職手当等の金額に２２．５％を乗じて算出した金額から６１２，４３０円を控除した金額
１，３８０，０００	１，３９０，０００	９３，７７０	１，８８０，０００	１，８９０，０００	１４５，４５０
１，３９０，０００	１，４００，０００	９４，７７０	１，８９０，０００	１，９００，０００	１４６，５１０
１，４００，０００	１，４１０，０００	９５，７７０	１，９００，０００	１，９１０，０００	１４７，５７０
１，４１０，０００	１，４２０，０００	９６，７７０	１，９１０，０００	１，９２０，０００	１４８，６３０
１，４２０，０００	１，４３０，０００	９７，７７０	１，９２０，０００	１，９３０，０００	１４９，６９０	１２，０００，０００	２０，０００，０００	退職所得控除額控除後の退職手当等の金額に２５％を乗じて算出した金額から９１２，４３０円を控除した金額
１，４３０，０００	１，４４０，０００	９８，７７０	１，９３０，０００	１，９４０，０００	１５０，７５０
１，４４０，０００	１，４５０，０００	９９，７７０	１，９４０，０００	１，９５０，０００	１５１，８１０
１，４５０，０００	１，４６０，０００	１００，７７０	１，９５０，０００	１，９６０，０００	１５２，８７０
１，４６０，０００	１，４７０，０００	１０１，７７０	１，９６０，０００	１，９７０，０００	１５３，９３０
１，４７０，０００	１，４８０，０００	１０２，７７０	１，９７０，０００	１，９８０，０００	１５４，９９０	２０，０００，０００	４０，０００，０００	退職所得控除額控除後の退職手当等の金額に２７．５％を乗じて算出した金額から１，４１２，４３０円を控除した金額
１，４８０，０００	１，４９０，０００	１０３，７７０	１，９８０，０００	１，９９０，０００	１５６，０５０
１，４９０，０００	１，５００，０００	１０４，７７０	１，９９０，０００	２，０００，０００	１５７，１１０
１，５００，０００	１，５１０，０００	１０５，７７０
１，５１０，０００	１，５２０，０００	１０６，７７０
１，５２０，０００	１，５３０，０００	１０７，７７０	２，０００，０００	２，４００，０００	退職所得控除額控除後の退職手当等の金額に１２．５％を乗じて算出した金額から９１，８３０円を控除した金額	４０，０００，０００	６０，０００，０００	退職所得控除額控除後の退職手当等の金額に３０％を乗じて算出した金額から２，４１２，４３０円を控除した金額
１，５３０，０００	１，５４０，０００	１０８，７７０
１，５４０，０００	１，５５０，０００	１０９，７７０
１，５５０，０００	１，５６０，０００	１１０，７７０
１，５６０，０００	１，５７０，０００	１１１，７７０
１，５７０，０００	１，５８０，０００	１１２，７７０	２，４００，０００	３，０００，０００	退職所得控除額控除後の退職手当等の金額に１３．１％を乗じて算出した金額から１０６，２３０円を控除した金額	６０，０００，０００	９０，０００，０００	退職所得控除額控除後の退職手当等の金額に３２．５％を乗じて算出した金額から３，９１２，４３０円を控除した金額
１，５８０，０００	１，５９０，０００	１１３，７７０
１，５９０，０００	１，６００，０００	１１４，７７０
１，６００，０００	１，６１０，０００	１１５，７７０
１，６１０，０００	１，６２０，０００	１１６，８３０
１，６２０，０００	１，６３０，０００	１１７，８９０	３，０００，０００	３，６００，０００	退職所得控除額控除後の退職手当等の金額に１５％を乗じて算出した金額から１６３，２３０円を控除した金額	９０，０００，０００	１２０，０００，０００	退職所得控除額控除後の退職手当等の金額に３５％を乗じて算出した金額から６，１６２，４３０円を控除した金額
１，６３０，０００	１，６４０，０００	１１８，９５０
１，６４０，０００	１，６５０，０００	１２０，０１０
１，６５０，０００	１，６６０，０００	１２１，０７０
１，６６０，０００	１，６７０，０００	１２２，１３０
１，６７０，０００	１，６８０，０００	１２３，１９０	３，６００，０００	４，４００，０００	退職所得控除額控除後の退職手当等の金額に１５．６％を乗じて算出した金額から１８４，８３０円を控除した金額	１２０，０００，０００円以上		退職所得控除額控除後の退職手当等の金額に３７．５％を乗じて算出した金額から９，１６２，４３０円を控除した金額
１，６８０，０００	１，６９０，０００	１２４，２５０
１，６９０，０００	１，７００，０００	１２５，３１０
１，７００，０００	１，７１０，０００	１２６，３７０
１，７１０，０００	１，７２０，０００	１２７，４３０
１，７２０，０００	１，７３０，０００	１２８，４９０	４，４００，０００	５，０００，０００	退職所得控除額控除後の退職手当等の金額に１７．５％を乗じて算出した金額から２６８，４３０円を控除した金額
１，７３０，０００	１，７４０，０００	１２９，５５０
１，７４０，０００	１，７５０，０００	１３０，６１０
１，７５０，０００	１，７６０，０００	１３１，６７０
１，７６０，０００	１，７７０，０００	１３２，７３０

（注）この表において「退職所得控除額控除後の退職手当等の金額」とは、退職手当等の金額から新法第二百一条第二項（退職所得に係る徴収税額）に規定する退職所得控除額を控除した残額をいう。

（備考）税額を求めるには、まず、退職所得控除額控除後の退職手当等の金額を求め、次に、その金額に応じて「退職所得控除額控除後の退職手当等の金額」欄の該当する行を求めるものとし、その行の「税額」欄に記載されている金額が、その求める税額である。この場合において、退職所得控除額控除後の退職手当等の金額が２，０００，０００円以上の居住者の退職所得控除額控除後の退職手当等の金額の２分の１に相当する金額に１００円未満の端数があるときは、その端数の金額に２を乗じて計算した金額を退職所得控除額控除後の退職手当等の金額から控除した後の金額を退職所得控除額控除後の退職手当等の金額とみなすものとし、その居住者の税額に１０円未満の端数があるときは、これを切り捨てた額をもつてその求める税額とする。

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