# Appended Table 2, its wordings — Income Tax Act

This is the Markdown twin of https://japanlaw.org/en/income-tax-act/history/appdx-2. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp.

How the wording of Appended Table 2 (別表第二) changed with each amendment, and how it will change.

- Law: Income Tax Act (所得税法) — https://japanlaw.org/en/income-tax-act
- Provision: Appended Table 2 (別表第二) — https://japanlaw.org/en/income-tax-act/appdx-2 (as Markdown: https://japanlaw.org/md/en/income-tax-act/appdx-2)
- The law's amendments: https://japanlaw.org/en/income-tax-act/amendments
- 2 wordings, oldest first.

## 1. Before Act No. 12 of 2026

- State: In force

Japanese:

> （一）
> その月の社会保険料等控除後の給与等の金額	甲	乙
> 扶養親族等の数
> ０人	１人	２人	３人	４人	５人	６人	７人
> 以上	未満	税額	税額
> 円	円	円	円	円	円	円	円	円	円	円
> １０５，０００円未満	０	０	０	０	０	０	０	０	その月の社会保険料等控除後の給与等の金額の３％に相当する金額
> １０５，０００	１０７，０００	１７０	０	０	０	０	０	０	０	３，７００
> １０７，０００	１０９，０００	２７０	０	０	０	０	０	０	０	３，７００
> １０９，０００	１１１，０００	３７０	０	０	０	０	０	０	０	３，８００
> １１１，０００	１１３，０００	４７０	０	０	０	０	０	０	０	３，９００
> １１３，０００	１１５，０００	５７０	０	０	０	０	０	０	０	４，０００
> １１５，０００	１１７，０００	６７０	０	０	０	０	０	０	０	４，０００
> １１７，０００	１１９，０００	７７０	０	０	０	０	０	０	０	４，１００
> １１９，０００	１２１，０００	８７０	０	０	０	０	０	０	０	４，２００
> １２１，０００	１２３，０００	９７０	０	０	０	０	０	０	０	４，２００
> １２３，０００	１２５，０００	１，０７０	０	０	０	０	０	０	０	４，３００
> １２５，０００	１２７，０００	１，１７０	０	０	０	０	０	０	０	４，６００
> １２７，０００	１２９，０００	１，２７０	０	０	０	０	０	０	０	４，９００
> １２９，０００	１３１，０００	１，３７０	０	０	０	０	０	０	０	５，２００
> １３１，０００	１３３，０００	１，４７０	０	０	０	０	０	０	０	５，４００
> １３３，０００	１３５，０００	１，５７０	０	０	０	０	０	０	０	５，７００
> １３５，０００	１３７，０００	１，６７０	０	０	０	０	０	０	０	６，０００
> １３７，０００	１３９，０００	１，７７０	１９０	０	０	０	０	０	０	６，３００
> １３９，０００	１４１，０００	１，８７０	２９０	０	０	０	０	０	０	６，６００
> １４１，０００	１４３，０００	１，９７０	３９０	０	０	０	０	０	０	６，９００
> １４３，０００	１４５，０００	２，０７０	４９０	０	０	０	０	０	０	７，２００
> １４５，０００	１４７，０００	２，１７０	５９０	０	０	０	０	０	０	７，５００
> １４７，０００	１４９，０００	２，２７０	６９０	０	０	０	０	０	０	７，８００
> １４９，０００	１５１，０００	２，３７０	７９０	０	０	０	０	０	０	８，１００
> １５１，０００	１５３，０００	２，４７０	８９０	０	０	０	０	０	０	８，４００
> １５３，０００	１５５，０００	２，５７０	９９０	０	０	０	０	０	０	８，７００
> １５５，０００	１５７，０００	２，６７０	１，０９０	０	０	０	０	０	０	９，０００
> １５７，０００	１５９，０００	２，７７０	１，１９０	０	０	０	０	０	０	９，３００
> １５９，０００	１６１，０００	２，８５０	１，２７０	０	０	０	０	０	０	９，６００
> １６１，０００	１６３，０００	２，９２０	１，３４０	０	０	０	０	０	０	９，９００
> １６３，０００	１６５，０００	２，９９０	１，４１０	０	０	０	０	０	０	１０，２００
> １６５，０００	１６７，０００	３，０６０	１，４８０	０	０	０	０	０	０	１０，５００
> １６７，０００	１６９，０００	３，１３０	１，５５０	０	０	０	０	０	０	１０，８００
> １６９，０００	１７１，０００	３，２００	１，６２０	０	０	０	０	０	０	１１，１００
> １７１，０００	１７３，０００	３，２７０	１，６９０	１００	０	０	０	０	０	１１，３００
> １７３，０００	１７５，０００	３，３４０	１，７６０	１７０	０	０	０	０	０	１１，６００
> １７５，０００	１７７，０００	３，４１０	１，８３０	２４０	０	０	０	０	０	１１，９００
> １７７，０００	１７９，０００	３，４８０	１，９００	３１０	０	０	０	０	０	１２，２００
> １７９，０００	１８１，０００	３，５５０	１，９７０	３８０	０	０	０	０	０	１２，５００
> １８１，０００	１８３，０００	３，６２０	２，０４０	４５０	０	０	０	０	０	１３，０００
> １８３，０００	１８５，０００	３，６９０	２，１１０	５２０	０	０	０	０	０	１３，７００
> １８５，０００	１８７，０００	３，７６０	２，１８０	５９０	０	０	０	０	０	１４，４００
> １８７，０００	１８９，０００	３，８３０	２，２５０	６６０	０	０	０	０	０	１５，１００
> １８９，０００	１９１，０００	３，９００	２，３２０	７３０	０	０	０	０	０	１５，８００
> １９１，０００	１９３，０００	３，９７０	２，３９０	８００	０	０	０	０	０	１６，５００
> １９３，０００	１９５，０００	４，０４０	２，４６０	８７０	０	０	０	０	０	１７，２００
> （二）
> その月の社会保険料等控除後の給与等の金額	甲	乙
> 扶養親族等の数
> ０人	１人	２人	３人	４人	５人	６人	７人
> 以上	未満	税額	税額
> 円	円	円	円	円	円	円	円	円	円	円
> １９５，０００	１９７，０００	４，１１０	２，５３０	９４０	０	０	０	０	０	１７，９００
> １９７，０００	１９９，０００	４，１８０	２，６００	１，０１０	０	０	０	０	０	１８，６００
> １９９，０００	２０１，０００	４，２５０	２，６７０	１，０８０	０	０	０	０	０	１９，３００
> ２０１，０００	２０３，０００	４，３２０	２，７４０	１，１５０	０	０	０	０	０	２０，０００
> ２０３，０００	２０５，０００	４，３９０	２，８１０	１，２２０	０	０	０	０	０	２０，６００
> ２０５，０００	２０７，０００	４，４６０	２，８８０	１，２９０	０	０	０	０	０	２１，３００
> ２０７，０００	２０９，０００	４，５３０	２，９５０	１，３６０	０	０	０	０	０	２２，０００
> ２０９，０００	２１１，０００	４，６００	３，０２０	１，４３０	０	０	０	０	０	２２，５００
> ２１１，０００	２１３，０００	４，６７０	３，０９０	１，５００	０	０	０	０	０	２３，１００
> ２１３，０００	２１５，０００	４，７４０	３，１６０	１，５７０	０	０	０	０	０	２３，６００
> ２１５，０００	２１７，０００	４，８１０	３，２３０	１，６４０	０	０	０	０	０	２４，２００
> ２１７，０００	２１９，０００	４，８８０	３，３００	１，７１０	１３０	０	０	０	０	２４，８００
> ２１９，０００	２２１，０００	４，９５０	３，３７０	１，７８０	２００	０	０	０	０	２５，３００
> ２２１，０００	２２４，０００	５，０４０	３，４５０	１，８７０	２９０	０	０	０	０	２５，９００
> ２２４，０００	２２７，０００	５，１４０	３，５６０	１，９８０	３９０	０	０	０	０	２６，９００
> ２２７，０００	２３０，０００	５，２５０	３，６６０	２，０８０	５００	０	０	０	０	２７，９００
> ２３０，０００	２３３，０００	５，３５０	３，７７０	２，１９０	６００	０	０	０	０	２８，９００
> ２３３，０００	２３６，０００	５，４６０	３，８７０	２，２９０	７１０	０	０	０	０	２９，９００
> ２３６，０００	２３９，０００	５，５６０	３，９８０	２，４００	８１０	０	０	０	０	３０，９００
> ２３９，０００	２４２，０００	５，６７０	４，０８０	２，５００	９２０	０	０	０	０	３１，９００
> ２４２，０００	２４５，０００	５，７７０	４，１９０	２，６１０	１，０２０	０	０	０	０	３２，９００
> ２４５，０００	２４８，０００	５，８８０	４，２９０	２，７１０	１，１３０	０	０	０	０	３３，９００
> ２４８，０００	２５１，０００	５，９８０	４，４００	２，８２０	１，２３０	０	０	０	０	３４，８００
> ２５１，０００	２５４，０００	６，０９０	４，５００	２，９２０	１，３４０	０	０	０	０	３５，８００
> ２５４，０００	２５７，０００	６，１９０	４，６１０	３，０３０	１，４４０	０	０	０	０	３６，８００
> ２５７，０００	２６０，０００	６，３００	４，７１０	３，１３０	１，５５０	０	０	０	０	３７，８００
> ２６０，０００	２６３，０００	６，４００	４，８２０	３，２４０	１，６５０	０	０	０	０	３８，８００
> ２６３，０００	２６６，０００	６，５１０	４，９２０	３，３４０	１，７６０	１７０	０	０	０	３９，８００
> ２６６，０００	２６９，０００	６，６１０	５，０３０	３，４５０	１，８６０	２８０	０	０	０	４０，８００
> ２６９，０００	２７２，０００	６，７２０	５，１３０	３，５５０	１，９７０	３８０	０	０	０	４１，８００
> ２７２，０００	２７５，０００	６，８２０	５，２４０	３，６６０	２，０７０	４９０	０	０	０	４２，８００
> ２７５，０００	２７８，０００	６，９３０	５，３４０	３，７６０	２，１８０	５９０	０	０	０	４３，８００
> ２７８，０００	２８１，０００	７，０３０	５，４５０	３，８７０	２，２８０	７００	０	０	０	４４，７００
> ２８１，０００	２８４，０００	７，１４０	５，５５０	３，９７０	２，３９０	８００	０	０	０	４５，７００
> ２８４，０００	２８７，０００	７，２４０	５，６６０	４，０８０	２，４９０	９１０	０	０	０	４６，８００
> ２８７，０００	２９０，０００	７，３５０	５，７６０	４，１８０	２，６００	１，０１０	０	０	０	４７，９００
> ２９０，０００	２９３，０００	７，４５０	５，８７０	４，２９０	２，７００	１，１２０	０	０	０	４９，０００
> ２９３，０００	２９６，０００	７，５６０	５，９７０	４，３９０	２，８１０	１，２２０	０	０	０	５０，２００
> ２９６，０００	２９９，０００	７，６６０	６，０８０	４，５００	２，９１０	１，３３０	０	０	０	５１，３００
> ２９９，０００	３０２，０００	７，７７０	６，１９０	４，６００	３，０２０	１，４４０	０	０	０	５２，５００
> ３０２，０００	３０５，０００	７，８９０	６，３１０	４，７２０	３，１４０	１，５６０	０	０	０	５３，４００
> ３０５，０００	３０８，０００	８，０１０	６，４３０	４，８４０	３，２６０	１，６８０	０	０	０	５４，１００
> ３０８，０００	３１１，０００	８，１３０	６，５５０	４，９６０	３，３８０	１，８００	２１０	０	０	５４，９００
> ３１１，０００	３１４，０００	８，３７０	６，６７０	５，０８０	３，５００	１，９２０	３３０	０	０	５５，７００
> ３１４，０００	３１７，０００	８，６１０	６，７９０	５，２００	３，６２０	２，０４０	４５０	０	０	５６，５００
> ３１７，０００	３２０，０００	８，８５０	６，９１０	５，３２０	３，７４０	２，１６０	５７０	０	０	５７，３００
> ３２０，０００	３２３，０００	９，０９０	７，０３０	５，４４０	３，８６０	２，２８０	６９０	０	０	５８，３００
> ３２３，０００	３２６，０００	９，３３０	７，１５０	５，５６０	３，９８０	２，４００	８１０	０	０	５９，３００
> ３２６，０００	３２９，０００	９，５７０	７，２７０	５，６８０	４，１００	２，５２０	９３０	０	０	６０，３００
> ３２９，０００	３３２，０００	９，８１０	７，３９０	５，８００	４，２２０	２，６４０	１，０５０	０	０	６１，３００
> （三）
> その月の社会保険料等控除後の給与等の金額	甲	乙
> 扶養親族等の数
> ０人	１人	２人	３人	４人	５人	６人	７人
> 以上	未満	税額	税額
> 円	円	円	円	円	円	円	円	円	円	円
> ３３２，０００	３３５，０００	１０，０５０	７，５１０	５，９２０	４，３４０	２，７６０	１，１７０	０	０	６２，４００
> ３３５，０００	３３８，０００	１０，２９０	７，６３０	６，０４０	４，４６０	２，８８０	１，２９０	０	０	６３，４００
> ３３８，０００	３４１，０００	１０，５３０	７，７５０	６，１６０	４，５８０	３，０００	１，４１０	０	０	６４，４００
> ３４１，０００	３４４，０００	１０，７７０	７，８７０	６，２８０	４，７００	３，１２０	１，５３０	０	０	６５，４００
> ３４４，０００	３４７，０００	１１，０１０	７，９９０	６，４００	４，８２０	３，２４０	１，６５０	０	０	６６，４００
> ３４７，０００	３５０，０００	１１，２５０	８，１１０	６，５２０	４，９４０	３，３６０	１，７７０	１９０	０	６７，４００
> ３５０，０００	３５３，０００	１１，４９０	８，３３０	６，６４０	５，０６０	３，４８０	１，８９０	３１０	０	６８，４００
> ３５３，０００	３５６，０００	１１，７３０	８，５７０	６，７６０	５，１８０	３，６００	２，０１０	４３０	０	６９，４００
> ３５６，０００	３５９，０００	１１，９７０	８，８１０	６，８８０	５，３００	３，７２０	２，１３０	５５０	０	７０，４００
> ３５９，０００	３６２，０００	１２，２１０	９，０５０	７，０００	５，４２０	３，８４０	２，２５０	６７０	０	７１，４００
> ３６２，０００	３６５，０００	１２，４５０	９，２９０	７，１２０	５，５４０	３，９６０	２，３７０	７９０	０	７２，４００
> ３６５，０００	３６８，０００	１２，６９０	９，５３０	７，２４０	５，６６０	４，０８０	２，４９０	９１０	０	７３，４００
> ３６８，０００	３７１，０００	１２，９３０	９，７７０	７，３６０	５，７８０	４，２００	２，６１０	１，０３０	０	７４，４００
> ３７１，０００	３７４，０００	１３，１７０	１０，０１０	７，４８０	５，９００	４，３２０	２，７３０	１，１５０	０	７５，３００
> ３７４，０００	３７７，０００	１３，４１０	１０，２５０	７，６００	６，０２０	４，４４０	２，８５０	１，２７０	０	７６，２００
> ３７７，０００	３８０，０００	１３，６５０	１０，４９０	７，７２０	６，１４０	４，５６０	２，９７０	１，３９０	０	７７，１００
> ３８０，０００	３８３，０００	１３，８９０	１０，７３０	７，８４０	６，２６０	４，６８０	３，０９０	１，５１０	０	７８，０００
> ３８３，０００	３８６，０００	１４，１３０	１０，９７０	７，９６０	６，３８０	４，８００	３，２１０	１，６３０	０	７８，９００
> ３８６，０００	３８９，０００	１４，３７０	１１，２１０	８，０８０	６，５００	４，９２０	３，３３０	１，７５０	１７０	８０，３００
> ３８９，０００	３９２，０００	１４，６１０	１１，４５０	８，２８０	６，６２０	５，０４０	３，４５０	１，８７０	２９０	８１，９００
> ３９２，０００	３９５，０００	１４，８５０	１１，６９０	８，５２０	６，７４０	５，１６０	３，５７０	１，９９０	４１０	８３，６００
> ３９５，０００	３９８，０００	１５，０９０	１１，９３０	８，７６０	６，８６０	５，２８０	３，６９０	２，１１０	５３０	８５，３００
> ３９８，０００	４０１，０００	１５，３３０	１２，１７０	９，０００	６，９８０	５，４００	３，８１０	２，２３０	６５０	８６，９００
> ４０１，０００	４０４，０００	１５，５７０	１２，４１０	９，２４０	７，１００	５，５２０	３，９３０	２，３５０	７７０	８８，６００
> ４０４，０００	４０７，０００	１５，８１０	１２，６５０	９，４８０	７，２２０	５，６４０	４，０５０	２，４７０	８９０	９０，３００
> ４０７，０００	４１０，０００	１６，０５０	１２，８９０	９，７２０	７，３４０	５，７６０	４，１７０	２，５９０	１，０１０	９１，９００
> ４１０，０００	４１３，０００	１６，２９０	１３，１３０	９，９６０	７，４６０	５，８８０	４，２９０	２，７１０	１，１３０	９３，６００
> ４１３，０００	４１６，０００	１６，５３０	１３，３７０	１０，２００	７，５８０	６，０００	４，４１０	２，８３０	１，２５０	９５，３００
> ４１６，０００	４１９，０００	１６，７７０	１３，６１０	１０，４４０	７，７００	６，１２０	４，５３０	２，９５０	１，３７０	９６，９００
> ４１９，０００	４２２，０００	１７，０１０	１３，８５０	１０，６８０	７，８２０	６，２４０	４，６５０	３，０７０	１，４９０	９８，６００
> ４２２，０００	４２５，０００	１７，２５０	１４，０９０	１０，９２０	７，９４０	６，３６０	４，７７０	３，１９０	１，６１０	１００，３００
> ４２５，０００	４２８，０００	１７，４９０	１４，３３０	１１，１６０	８，０６０	６，４８０	４，８９０	３，３１０	１，７３０	１０１，９００
> ４２８，０００	４３１，０００	１７，７３０	１４，５７０	１１，４００	８，２３０	６，６００	５，０１０	３，４３０	１，８５０	１０３，６００
> ４３１，０００	４３４，０００	１７，９７０	１４，８１０	１１，６４０	８，４７０	６，７２０	５，１３０	３，５５０	１，９７０	１０５，３００
> ４３４，０００	４３７，０００	１８，２１０	１５，０５０	１１，８８０	８，７１０	６，８４０	５，２５０	３，６７０	２，０９０	１０６，９００
> ４３７，０００	４４０，０００	１８，４５０	１５，２９０	１２，１２０	８，９５０	６，９６０	５，３７０	３，７９０	２，２１０	１０８，６００
> ４４０，０００	４４３，０００	１８，６９０	１５，５３０	１２，３６０	９，１９０	７，０８０	５，４９０	３，９１０	２，３３０	１１０，３００
> ４４３，０００	４４６，０００	１８，９３０	１５，７７０	１２，６００	９，４３０	７，２００	５，６１０	４，０３０	２，４５０	１１１，９００
> ４４６，０００	４４９，０００	１９，１７０	１６，０１０	１２，８４０	９，６７０	７，３２０	５，７３０	４，１５０	２，５７０	１１３，６００
> ４４９，０００	４５２，０００	１９，４５０	１６，２５０	１３，０８０	９，９１０	７，４４０	５，８５０	４，２７０	２，６９０	１１５，２００
> ４５２，０００	４５５，０００	１９，９３０	１６，４９０	１３，３２０	１０，１５０	７，５６０	５，９７０	４，３９０	２，８１０	１１６，９００
> ４５５，０００	４５８，０００	２０，４１０	１６，７３０	１３，５６０	１０，３９０	７，６８０	６，０９０	４，５１０	２，９３０	１１８，６００
> ４５８，０００	４６１，０００	２０，８９０	１６，９７０	１３，８００	１０，６３０	７，８００	６，２１０	４，６３０	３，０５０	１２０，２００
> ４６１，０００	４６４，０００	２１，３７０	１７，２１０	１４，０４０	１０，８７０	７，９２０	６，３３０	４，７５０	３，１７０	１２１，９００
> ４６４，０００	４６７，０００	２１，８５０	１７，４５０	１４，２８０	１１，１１０	８，０４０	６，４５０	４，８７０	３，２９０	１２３，６００
> ４６７，０００	４７０，０００	２２，３３０	１７，６９０	１４，５２０	１１，３５０	８，１９０	６，５７０	４，９９０	３，４１０	１２５，２００
> ４７０，０００	４７３，０００	２２，８１０	１７，９３０	１４，７６０	１１，５９０	８，４３０	６，６９０	５，１１０	３，５３０	１２６，９００
> ４７３，０００	４７６，０００	２３，２９０	１８，１７０	１５，０００	１１，８３０	８，６７０	６，８１０	５，２３０	３，６５０	１２８，５００
> ４７６，０００	４７９，０００	２３，７７０	１８，４１０	１５，２４０	１２，０７０	８，９１０	６，９３０	５，３５０	３，７７０	１３０，１００
> ４７９，０００	４８２，０００	２４，２５０	１８，６５０	１５，４８０	１２，３１０	９，１５０	７，０５０	５，４７０	３，８９０	１３１，７００
> （四）
> その月の社会保険料等控除後の給与等の金額	甲	乙
> 扶養親族等の数
> ０人	１人	２人	３人	４人	５人	６人	７人
> 以上	未満	税額	税額
> 円	円	円	円	円	円	円	円	円	円	円
> ４８２，０００	４８５，０００	２４，７３０	１８，８９０	１５，７２０	１２，５５０	９，３９０	７，１７０	５，５９０	４，０１０	１３３，３００
> ４８５，０００	４８８，０００	２５，２１０	１９，１３０	１５，９６０	１２，７９０	９，６３０	７，２９０	５，７１０	４，１３０	１３４，８００
> ４８８，０００	４９１，０００	２５，６９０	１９，３７０	１６，２００	１３，０３０	９，８７０	７，４１０	５，８３０	４，２５０	１３６，４００
> ４９１，０００	４９４，０００	２６，１７０	１９，８４０	１６，４４０	１３，２７０	１０，１１０	７，５３０	５，９５０	４，３７０	１３８，０００
> ４９４，０００	４９７，０００	２６，６５０	２０，３２０	１６，６８０	１３，５１０	１０，３５０	７，６５０	６，０７０	４，４９０	１３９，６００
> ４９７，０００	５００，０００	２７，１３０	２０，８００	１６，９２０	１３，７５０	１０，５９０	７，７７０	６，１９０	４，６１０	１４１，１００
> ５００，０００	５０３，０００	２７，６１０	２１，２８０	１７，１６０	１３，９９０	１０，８３０	７，８９０	６，３１０	４，７３０	１４２，７００
> ５０３，０００	５０６，０００	２８，０９０	２１，７６０	１７，４００	１４，２３０	１１，０７０	８，０１０	６，４３０	４，８５０	１４４，３００
> ５０６，０００	５０９，０００	２８，５７０	２２，２４０	１７，６４０	１４，４７０	１１，３１０	８，１４０	６，５５０	４，９７０	１４５，９００
> ５０９，０００	５１２，０００	２９，０５０	２２，７２０	１７，８８０	１４，７１０	１１，５５０	８，３８０	６，６７０	５，０９０	１４７，４００
> ５１２，０００	５１５，０００	２９，５３０	２３，２００	１８，１２０	１４，９５０	１１，７９０	８，６２０	６，７９０	５，２１０	１４９，０００
> ５１５，０００	５１８，０００	３０，０１０	２３，６８０	１８，３６０	１５，１９０	１２，０３０	８，８６０	６，９１０	５，３３０	１５０，６００
> ５１８，０００	５２１，０００	３０，４９０	２４，１６０	１８，６００	１５，４３０	１２，２７０	９，１００	７，０３０	５，４５０	１５２，２００
> ５２１，０００	５２４，０００	３０，９７０	２４，６４０	１８，８４０	１５，６７０	１２，５１０	９，３４０	７，１５０	５，５７０	１５３，７００
> ５２４，０００	５２７，０００	３１，４５０	２５，１２０	１９，０８０	１５，９１０	１２，７５０	９，５８０	７，２７０	５，６９０	１５５，３００
> ５２７，０００	５３０，０００	３１，９３０	２５，６００	１９，３２０	１６，１５０	１２，９９０	９，８２０	７，３９０	５，８１０	１５６，９００
> ５３０，０００	５３３，０００	３２，４１０	２６，０８０	１９，７５０	１６，３９０	１３，２３０	１０，０６０	７，５１０	５，９３０	１５８，３００
> ５３３，０００	５３６，０００	３２，８９０	２６，５６０	２０，２３０	１６，６３０	１３，４７０	１０，３００	７，６３０	６，０５０	１５９，８００
> ５３６，０００	５３９，０００	３３，３７０	２７，０４０	２０，７１０	１６，８７０	１３，７１０	１０，５４０	７，７５０	６，１７０	１６１，２００
> ５３９，０００	５４２，０００	３３，８５０	２７，５２０	２１，１９０	１７，１１０	１３，９５０	１０，７８０	７，８７０	６，２９０	１６２，６００
> ５４２，０００	５４５，０００	３４，３３０	２８，０００	２１，６７０	１７，３５０	１４，１９０	１１，０２０	７，９９０	６，４１０	１６４，１００
> ５４５，０００	５４８，０００	３４，８１０	２８，４８０	２２，１５０	１７，５９０	１４，４３０	１１，２６０	８，１１０	６，５３０	１６５，５００
> ５４８，０００	５５１，０００	３５，２９０	２８，９６０	２２，６３０	１７，８３０	１４，６７０	１１，５００	８，３３０	６，６５０	１６７，０００
> ５５１，０００	５５４，０００	３５，８２０	２９，４９０	２３，１６０	１８，１００	１４，９３０	１１，７７０	８，６００	６，７８０	１６８，４００
> ５５４，０００	５５７，０００	３６，３６０	３０，０３０	２３，７００	１８，３７０	１５，２００	１２，０４０	８，８７０	６，９１０	１６９，８００
> ５５７，０００	５６０，０００	３６，９００	３０，５７０	２４，２４０	１８，６４０	１５，４７０	１２，３１０	９，１４０	７，０５０	１７１，３００
> ５６０，０００	５６３，０００	３７，４４０	３１，１１０	２４，７８０	１８，９１０	１５，７４０	１２，５８０	９，４１０	７，１８０	１７２，７００
> ５６３，０００	５６６，０００	３７，９８０	３１，６５０	２５，３２０	１９，１８０	１６，０１０	１２，８５０	９，６８０	７，３２０	１７４，２００
> ５６６，０００	５６９，０００	３８，５２０	３２，１９０	２５，８６０	１９，５２０	１６，２８０	１３，１２０	９，９５０	７，４５０	１７５，６００
> ５６９，０００	５７２，０００	３９，０６０	３２，７３０	２６，４００	２０，０６０	１６，５５０	１３，３９０	１０，２２０	７，５９０	１７７，０００
> ５７２，０００	５７５，０００	３９，６００	３３，２７０	２６，９４０	２０，６００	１６，８２０	１３，６６０	１０，４９０	７，７２０	１７８，５００
> ５７５，０００	５７８，０００	４０，１４０	３３，８１０	２７，４８０	２１，１４０	１７，０９０	１３，９３０	１０，７６０	７，８６０	１７９，９００
> ５７８，０００	５８１，０００	４０，６８０	３４，３５０	２８，０２０	２１，６８０	１７，３６０	１４，２００	１１，０３０	７，９９０	１８１，４００
> ５８１，０００	５８４，０００	４１，２２０	３４，８９０	２８，５６０	２２，２２０	１７，６３０	１４，４７０	１１，３００	８，１３０	１８２，８００
> ５８４，０００	５８７，０００	４１，７６０	３５，４３０	２９，１００	２２，７６０	１７，９００	１４，７４０	１１，５７０	８，４００	１８４，２００
> ５８７，０００	５９０，０００	４２，３００	３５，９７０	２９，６４０	２３，３００	１８，１７０	１５，０１０	１１，８４０	８，６７０	１８５，７００
> ５９０，０００	５９３，０００	４２，８４０	３６，５１０	３０，１８０	２３，８４０	１８，４４０	１５，２８０	１２，１１０	８，９４０	１８７，１００
> ５９３，０００	５９６，０００	４３，３８０	３７，０５０	３０，７２０	２４，３８０	１８，７１０	１５，５５０	１２，３８０	９，２１０	１８８，６００
> ５９６，０００	５９９，０００	４３，９２０	３７，５９０	３１，２６０	２４，９２０	１８，９８０	１５，８２０	１２，６５０	９，４８０	１９０，０００
> ５９９，０００	６０２，０００	４４，４６０	３８，１３０	３１，８００	２５，４６０	１９，２５０	１６，０９０	１２，９２０	９，７５０	１９１，４００
> ６０２，０００	６０５，０００	４５，０００	３８，６７０	３２，３４０	２６，０００	１９，６７０	１６，３６０	１３，１９０	１０，０２０	１９２，９００
> ６０５，０００	６０８，０００	４５，５４０	３９，２１０	３２，８８０	２６，５４０	２０，２１０	１６，６３０	１３，４６０	１０，２９０	１９４，３００
> ６０８，０００	６１１，０００	４６，０８０	３９，７５０	３３，４２０	２７，０８０	２０，７５０	１６，９００	１３，７３０	１０，５６０	１９５，８００
> ６１１，０００	６１４，０００	４６，６２０	４０，２９０	３３，９６０	２７，６２０	２１，２９０	１７，１７０	１４，０００	１０，８３０	１９７，２００
> ６１４，０００	６１７，０００	４７，１６０	４０，８３０	３４，５００	２８，１６０	２１，８３０	１７，４４０	１４，２７０	１１，１００	１９８，６００
> ６１７，０００	６２０，０００	４７，７００	４１，３７０	３５，０４０	２８，７００	２２，３７０	１７，７１０	１４，５４０	１１，３７０	２００，１００
> ６２０，０００	６２３，０００	４８，２４０	４１，９１０	３５，５８０	２９，２４０	２２，９１０	１７，９８０	１４，８１０	１１，６４０	２０１，５００
> ６２３，０００	６２６，０００	４８，７８０	４２，４５０	３６，１２０	２９，７８０	２３，４５０	１８，２５０	１５，０８０	１１，９１０	２０３，０００
> ６２６，０００	６２９，０００	４９，３２０	４２，９９０	３６，６６０	３０，３２０	２３，９９０	１８，５２０	１５，３５０	１２，１８０	２０４，４００
> ６２９，０００	６３２，０００	４９，８６０	４３，５３０	３７，２００	３０，８６０	２４，５３０	１８，７９０	１５，６２０	１２，４５０	２０５，８００
> （五）
> その月の社会保険料等控除後の給与等の金額	甲	乙
> 扶養親族等の数
> ０人	１人	２人	３人	４人	５人	６人	７人
> 以上	未満	税額	税額
> 円	円	円	円	円	円	円	円	円	円	円
> ６３２，０００	６３５，０００	５０，４００	４４，０７０	３７，７４０	３１，４００	２５，０７０	１９，０６０	１５，８９０	１２，７２０	２０７，３００
> ６３５，０００	６３８，０００	５０，９４０	４４，６１０	３８，２８０	３１，９４０	２５，６１０	１９，３３０	１６，１６０	１２，９９０	２０８，７００
> ６３８，０００	６４１，０００	５１，４８０	４５，１５０	３８，８２０	３２，４８０	２６，１５０	１９，８２０	１６，４３０	１３，２６０	２１０，２００
> ６４１，０００	６４４，０００	５２，０２０	４５，６９０	３９，３６０	３３，０２０	２６，６９０	２０，３６０	１６，７００	１３，５３０	２１１，５００
> ６４４，０００	６４７，０００	５２，５６０	４６，２３０	３９，９００	３３，５６０	２７，２３０	２０，９００	１６，９７０	１３，８００	２１２，５００
> ６４７，０００	６５０，０００	５３，１００	４６，７７０	４０，４４０	３４，１００	２７，７７０	２１，４４０	１７，２４０	１４，０７０	２１３，５００
> ６５０，０００	６５３，０００	５３，６４０	４７，３１０	４０，９８０	３４，６４０	２８，３１０	２１，９８０	１７，５１０	１４，３４０	２１４，５００
> ６５３，０００	６５６，０００	５４，１８０	４７，８５０	４１，５２０	３５，１８０	２８，８５０	２２，５２０	１７，７８０	１４，６１０	２１５，５００
> ６５６，０００	６５９，０００	５４，７２０	４８，３９０	４２，０６０	３５，７２０	２９，３９０	２３，０６０	１８，０５０	１４，８８０	２１６，５００
> ６５９，０００	６６２，０００	５５，２６０	４８，９３０	４２，６００	３６，２６０	２９，９３０	２３，６００	１８，３２０	１５，１５０	２１７，５００
> ６６２，０００	６６５，０００	５５，８００	４９，４７０	４３，１４０	３６，８００	３０，４７０	２４，１４０	１８，５９０	１５，４２０	２１８，５００
> ６６５，０００	６６８，０００	５６，３４０	５０，０１０	４３，６８０	３７，３４０	３１，０１０	２４，６８０	１８，８６０	１５，６９０	２１９，５００
> ６６８，０００	６７１，０００	５６，８８０	５０，５５０	４４，２２０	３７，８８０	３１，５５０	２５，２２０	１９，１３０	１５，９６０	２２０，４００
> ６７１，０００	６７４，０００	５７，４２０	５１，０９０	４４，７６０	３８，４２０	３２，０９０	２５，７６０	１９，４２０	１６，２３０	２２１，４００
> ６７４，０００	６７７，０００	５７，９６０	５１，６３０	４５，３００	３８，９６０	３２，６３０	２６，３００	１９，９６０	１６，５００	２２２，４００
> ６７７，０００	６８０，０００	５８，５００	５２，１７０	４５，８４０	３９，５００	３３，１７０	２６，８４０	２０，５００	１６，７７０	２２３，４００
> ６８０，０００	６８３，０００	５９，０４０	５２，７１０	４６，３８０	４０，０４０	３３，７１０	２７，３８０	２１，０４０	１７，０４０	２２４，４００
> ６８３，０００	６８６，０００	５９，５８０	５３，２５０	４６，９２０	４０，５８０	３４，２５０	２７，９２０	２１，５８０	１７，３１０	２２５，４００
> ６８６，０００	６８９，０００	６０，１２０	５３，７９０	４７，４６０	４１，１２０	３４，７９０	２８，４６０	２２，１２０	１７，５８０	２２６，７００
> ６８９，０００	６９２，０００	６０，６６０	５４，３３０	４８，０００	４１，６６０	３５，３３０	２９，０００	２２，６６０	１７，８５０	２２８，２００
> ６９２，０００	６９５，０００	６１，２００	５４，８７０	４８，５４０	４２，２００	３５，８７０	２９，５４０	２３，２００	１８，１２０	２２９，７００
> ６９５，０００	６９８，０００	６１，７４０	５５，４１０	４９，０８０	４２，７４０	３６，４１０	３０，０８０	２３，７４０	１８，３９０	２３１，２００
> ６９８，０００	７０１，０００	６２，２８０	５５，９５０	４９，６２０	４３，２８０	３６，９５０	３０，６２０	２４，２８０	１８，６６０	２３２，７００
> ７０１，０００	７０４，０００	６２，８２０	５６，４９０	５０，１６０	４３，８２０	３７，４９０	３１，１６０	２４，８２０	１８，９３０	２３４，２００
> ７０４，０００	７０７，０００	６３，３６０	５７，０３０	５０，７００	４４，３６０	３８，０３０	３１，７００	２５，３６０	１９，２００	２３５，８００
> ７０７，０００	７１０，０００	６３，９１０	５７，５７０	５１，２４０	４４，９１０	３８，５７０	３２，２４０	２５，９１０	１９，５７０	２３７，３００
> ７１０，０００	７１３，０００	６４，５１０	５８，１７０	５１，８４０	４５，５１０	３９，１７０	３２，８４０	２６，５１０	２０，１７０	２３８，８００
> ７１３，０００	７１６，０００	６５，１１０	５８，７７０	５２，４４０	４６，１１０	３９，７７０	３３，４４０	２７，１１０	２０，７７０	２４０，３００
> ７１６，０００	７１９，０００	６５，７１０	５９，３７０	５３，０４０	４６，７１０	４０，３７０	３４，０４０	２７，７１０	２１，３７０	２４１，８００
> ７１９，０００	７２２，０００	６６，３１０	５９，９７０	５３，６４０	４７，３１０	４０，９７０	３４，６４０	２８，３１０	２１，９７０	２４３，３００
> ７２２，０００	７２５，０００	６６，９１０	６０，５７０	５４，２４０	４７，９１０	４１，５７０	３５，２４０	２８，９１０	２２，５７０	２４４，９００
> ７２５，０００	７２８，０００	６７，５１０	６１，１７０	５４，８４０	４８，５１０	４２，１７０	３５，８４０	２９，５１０	２３，１７０	２４６，４００
> ７２８，０００	７３１，０００	６８，１１０	６１，７７０	５５，４４０	４９，１１０	４２，７７０	３６，４４０	３０，１１０	２３，７７０	２４７，９００
> ７３１，０００	７３４，０００	６８，７１０	６２，３７０	５６，０４０	４９，７１０	４３，３７０	３７，０４０	３０，７１０	２４，３７０	２４９，４００
> ７３４，０００	７３７，０００	６９，３１０	６２，９７０	５６，６４０	５０，３１０	４３，９７０	３７，６４０	３１，３１０	２４，９７０	２５０，９００
> ７３７，０００	７４０，０００	６９，９１０	６３，５７０	５７，２４０	５０，９１０	４４，５７０	３８，２４０	３１，９１０	２５，５７０	２５２，４００
> ７４０，０００円	７０，２１０	６３，８７０	５７，５４０	５１，２１０	４４，８７０	３８，５４０	３２，２１０	２５，８７０	２５３，９００
> ７４０，０００円を超え７９０，０００円に満たない金額	７４０，０００円の場合の税額に、その月の社会保険料等控除後の給与等の金額のうち７４０，０００円を超える金額の２０％に相当する金額を加算した金額	２５３，９００円に、その月の社会保険料等控除後の給与等の金額のうち７４０，０００円を超える金額の４０％に相当する金額を加算した金額
> （六）
> その月の社会保険料等控除後の給与等の金額	甲	乙
> 扶養親族等の数
> ０人	１人	２人	３人	４人	５人	６人	７人
> 以上	未満	税額	税額
> 	円	円	円	円	円	円	円	円	
> ７９０，０００円	８０，２１０	７３，８７０	６７，５４０	６１，２１０	５４，８７０	４８，５４０	４２，２１０	３５，８７０	
> ７９０，０００円を超え９６０，０００円に満たない金額	７９０，０００円の場合の税額に、その月の社会保険料等控除後の給与等の金額のうち７９０，０００円を超える金額の２３％に相当する金額を加算した金額	
> 	円	円	円	円	円	円	円	円	
> ９６０，０００円	１１９，３１０	１１２，９７０	１０６，６４０	１００，３１０	９３，９７０	８７，６４０	８１，３１０	７４，９７０	
> ９６０，０００円を超え１，７１０，０００円に満たない金額	９６０，０００円の場合の税額に、その月の社会保険料等控除後の給与等の金額のうち９６０，０００円を超える金額の３３％に相当する金額を加算した金額	
> 	円	円	円	円	円	円	円	円	円
> １，７１０，０００円	３６６，８１０	３６０，４７０	３５４，１４０	３４７，８１０	３４１，４７０	３３５，１４０	３２８，８１０	３２２，４７０	６４１，９００
> １，７１０，０００円を超え２，１３０，０００円に満たない金額	１，７１０，０００円の場合の税額に、その月の社会保険料等控除後の給与等の金額のうち１，７１０，０００円を超える金額の４０％に相当する金額を加算した金額	６４１，９００円に、その月の社会保険料等控除後の給与等の金額のうち１，７１０，０００円を超える金額の４５％に相当する金額を加算した金額
> 	円	円	円	円	円	円	円	円
> ２，１３０，０００円	５３８，１４０	５３１，８００	５２５，４７０	５１９，１４０	５１２，８００	５０６，４７０	５００，１４０	４９３，８００
> ２，１３０，０００円を超え２，１７０，０００円に満たない金額	２，１３０，０００円の場合の税額に、その月の社会保険料等控除後の給与等の金額のうち２，１３０，０００円を超える金額の４０％に相当する金額を加算した金額
> 	円	円	円	円	円	円	円	円
> ２，１７０，０００円	５５９，４７０	５５３，１３０	５４６，８００	５４０，４７０	５３４，１３０	５２７，８００	５２１，４７０	５１５，１３０
> ２，１７０，０００円を超え２，２１０，０００円に満たない金額	２，１７０，０００円の場合の税額に、その月の社会保険料等控除後の給与等の金額のうち２，１７０，０００円を超える金額の４０％に相当する金額を加算した金額	
> 	円	円	円	円	円	円	円	円	
> ２，２１０，０００円	５８０，８００	５７４，４６０	５６８，１３０	５６１，８００	５５５，４６０	５４９，１３０	５４２，８００	５３６，４６０	
> ２，２１０，０００円を超え２，２５０，０００円に満たない金額	２，２１０，０００円の場合の税額に、その月の社会保険料等控除後の給与等の金額のうち２，２１０，０００円を超える金額の４０％に相当する金額を加算した金額	
> 	円	円	円	円	円	円	円	円	
> ２，２５０，０００円	６０２，１３０	５９５，７９０	５８９，４６０	５８３，１３０	５７６，７９０	５７０，４６０	５６４，１３０	５５７，７９０	
> ２，２５０，０００円を超え３，５００，０００円に満たない金額	２，２５０，０００円の場合の税額に、その月の社会保険料等控除後の給与等の金額のうち２，２５０，０００円を超える金額の４０％に相当する金額を加算した金額	
> （七）
> その月の社会保険料等控除後の給与等の金額	甲	乙
> 扶養親族等の数
> ０人	１人	２人	３人	４人	５人	６人	７人
> 以上	未満	税額	税額
> 	円	円	円	円	円	円	円	円	
> ３，５００，０００円	１，１０２，１３０	１，０９５，７９０	１，０８９，４６０	１，０８３，１３０	１，０７６，７９０	１，０７０，４６０	１，０６４，１３０	１，０５７，７９０	
> ３，５００，０００円を超える金額	３，５００，０００円の場合の税額に、その月の社会保険料等控除後の給与等の金額のうち３，５００，０００円を超える金額の４５％に相当する金額を加算した金額	
> 扶養親族等の数が７人を超える場合には、扶養親族等の数が７人の場合の税額から、その７人を超える１人ごとに１，５８０円を控除した金額	従たる給与についての扶養控除等申告書が提出されている場合には、当該申告書に記載された扶養親族等の数に応じ、扶養親族等１人ごとに１，５８０円を、上の各欄によつて求めた税額から控除した金額
> （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）　「扶養親族等」とは、源泉控除対象配偶者及び源泉控除対象親族をいう。
> （二）　「社会保険料等」とは、第七十四条第二項（社会保険料控除）に規定する社会保険料及び第七十五条第二項（小規模企業共済等掛金控除）に規定する小規模企業共済等掛金をいう。
> （備考）
> 税額の求め方は、次のとおりである。
> （一）　給与所得者の扶養控除等申告書の提出があつた居住者については、
> （１）　まず、その居住者のその月の給与等の金額から、その給与等の金額から控除される社会保険料等の金額を控除した金額を求める。
> （２）　当該申告書により申告された扶養親族等（第百八十六条の二（源泉控除対象配偶者に係る控除の適用）の規定により当該申告書に記載がされていないものとされる源泉控除対象配偶者及び第百八十六条の三（源泉控除対象親族に係る控除の適用）の規定により当該申告書に記載がされていないものとされる源泉控除対象親族を除くものとし、当該扶養親族等が第百九十四条第五項（給与所得者の扶養控除等申告書）に規定する国外居住親族（（４）において「国外居住親族」という。）である場合には同項に規定する書類の提出又は提示がされた扶養親族等に限る。以下この（一）において同じ。）の数が７人以下である場合には、（１）により求めた金額に応じて「その月の社会保険料等控除後の給与等の金額」欄の該当する行を求め、その行とその申告された扶養親族等の数に応じて求めた甲欄の該当欄との交わるところに記載されている金額が、その求める税額である。
> （３）　当該申告書により申告された扶養親族等の数が７人を超える場合には、（１）により求めた金額に応じて、扶養親族等の数が７人であるものとして（２）により求めた税額から、扶養親族等の数が７人を超える１人ごとに１，５８０円を控除した金額が、その求める税額である。
> （４）　（２）及び（３）の場合において、当該申告書にその居住者が障害者、寡婦、ひとり親又は勤労学生に該当する旨の記載があるとき（当該勤労学生が第二条第一項第三十二号ロ又はハ（定義）に掲げる者に該当するときは、当該申告書に勤労学生に該当する旨の記載があるほか、第百九十四条第四項に規定する書類の提出又は提示があつたとき）は、扶養親族等の数にこれらの一に該当するごとに１人を加算した数を、当該申告書にその居住者の同一生計配偶者又は扶養親族のうちに障害者又は第八十五条第二項（扶養親族等の判定の時期等）に規定する同居特別障害者（当該障害者又は同居特別障害者が国外居住親族である場合には、第百九十四条第五項に規定する書類の提出又は提示がされた障害者又は当該同居特別障害者に限る。）がある旨の記載があるときは、扶養親族等の数にこれらの一に該当するごとに１人を加算した数を、それぞれ（２）及び（３）の扶養親族等の数とする。
> （二）　給与所得者の扶養控除等申告書の提出がない居住者（従たる給与についての扶養控除等申告書の提出があつた居住者を含む。）については、その居住者のその月の給与等の金額から、その給与等の金額から控除される社会保険料等の金額を控除し、その控除後の金額に応じて「その月の社会保険料等控除後の給与等の金額」欄の該当する行を求め、その行と乙欄との交わるところに記載されている金額（従たる給与についての扶養控除等申告書の提出があつた場合には、当該申告書により申告された扶養親族等（第百八十六条の二の規定により当該申告書に記載がされていないものとされる源泉控除対象配偶者及び第百八十六条の三の規定により当該申告書に記載がされていないものとされる源泉控除対象親族を除くものとし、当該扶養親族等が第百九十五条第五項（従たる給与についての扶養控除等申告書）の記載がされた者である場合には同項に規定する書類の提出又は提示がされた扶養親族等に限る。）の数に応じ、その申告された扶養親族等１人ごとに１，５８０円を控除した金額）が、その求める税額である。

English (Machine translation, not official):

> (i)
> Amount of salary or other wage for the month after deduction of social insurance premiums and similar	Column A	Column B
> Number of dependents and similar persons
> 0 persons	1 person	2 persons	3 persons	4 persons	5 persons	6 persons	7 persons
> At least	Less than	Tax amount	Tax amount
> yen	yen	yen	yen	yen	yen	yen	yen	yen	yen	yen
> Less than 105,000 yen	0	0	0	0	0	0	0	0	An amount equal to 3% of the amount of salary or other wage for the month after deduction of social insurance premiums and similar
> 105,000	107,000	170	0	0	0	0	0	0	0	3,700
> 107,000	109,000	270	0	0	0	0	0	0	0	3,700
> 109,000	111,000	370	0	0	0	0	0	0	0	3,800
> 111,000	113,000	470	0	0	0	0	0	0	0	3,900
> 113,000	115,000	570	0	0	0	0	0	0	0	4,000
> 115,000	117,000	670	0	0	0	0	0	0	0	4,000
> 117,000	119,000	770	0	0	0	0	0	0	0	4,100
> 119,000	121,000	870	0	0	0	0	0	0	0	4,200
> 121,000	123,000	970	0	0	0	0	0	0	0	4,200
> 123,000	125,000	1,070	0	0	0	0	0	0	0	4,300
> 125,000	127,000	1,170	0	0	0	0	0	0	0	4,600
> 127,000	129,000	1,270	0	0	0	0	0	0	0	4,900
> 129,000	131,000	1,370	0	0	0	0	0	0	0	5,200
> 131,000	133,000	1,470	0	0	0	0	0	0	0	5,400
> 133,000	135,000	1,570	0	0	0	0	0	0	0	5,700
> 135,000	137,000	1,670	0	0	0	0	0	0	0	6,000
> 137,000	139,000	1,770	190	0	0	0	0	0	0	6,300
> 139,000	141,000	1,870	290	0	0	0	0	0	0	6,600
> 141,000	143,000	1,970	390	0	0	0	0	0	0	6,900
> 143,000	145,000	2,070	490	0	0	0	0	0	0	7,200
> 145,000	147,000	2,170	590	0	0	0	0	0	0	7,500
> 147,000	149,000	2,270	690	0	0	0	0	0	0	7,800
> 149,000	151,000	2,370	790	0	0	0	0	0	0	8,100
> 151,000	153,000	2,470	890	0	0	0	0	0	0	8,400
> 153,000	155,000	2,570	990	0	0	0	0	0	0	8,700
> 155,000	157,000	2,670	1,090	0	0	0	0	0	0	9,000
> 157,000	159,000	2,770	1,190	0	0	0	0	0	0	9,300
> 159,000	161,000	2,850	1,270	0	0	0	0	0	0	9,600
> 161,000	163,000	2,920	1,340	0	0	0	0	0	0	9,900
> 163,000	165,000	2,990	1,410	0	0	0	0	0	0	10,200
> 165,000	167,000	3,060	1,480	0	0	0	0	0	0	10,500
> 167,000	169,000	3,130	1,550	0	0	0	0	0	0	10,800
> 169,000	171,000	3,200	1,620	0	0	0	0	0	0	11,100
> 171,000	173,000	3,270	1,690	100	0	0	0	0	0	11,300
> 173,000	175,000	3,340	1,760	170	0	0	0	0	0	11,600
> 175,000	177,000	3,410	1,830	240	0	0	0	0	0	11,900
> 177,000	179,000	3,480	1,900	310	0	0	0	0	0	12,200
> 179,000	181,000	3,550	1,970	380	0	0	0	0	0	12,500
> 181,000	183,000	3,620	2,040	450	0	0	0	0	0	13,000
> 183,000	185,000	3,690	2,110	520	0	0	0	0	0	13,700
> 185,000	187,000	3,760	2,180	590	0	0	0	0	0	14,400
> 187,000	189,000	3,830	2,250	660	0	0	0	0	0	15,100
> 189,000	191,000	3,900	2,320	730	0	0	0	0	0	15,800
> 191,000	193,000	3,970	2,390	800	0	0	0	0	0	16,500
> 193,000	195,000	4,040	2,460	870	0	0	0	0	0	17,200
> (ii)
> Amount of salary or other wage for the month after deduction of social insurance premiums and similar	Column A	Column B
> Number of dependents and similar persons
> 0 persons	1 person	2 persons	3 persons	4 persons	5 persons	6 persons	7 persons
> At least	Less than	Tax amount	Tax amount
> yen	yen	yen	yen	yen	yen	yen	yen	yen	yen	yen
> 195,000	197,000	4,110	2,530	940	0	0	0	0	0	17,900
> 197,000	199,000	4,180	2,600	1,010	0	0	0	0	0	18,600
> 199,000	201,000	4,250	2,670	1,080	0	0	0	0	0	19,300
> 201,000	203,000	4,320	2,740	1,150	0	0	0	0	0	20,000
> 203,000	205,000	4,390	2,810	1,220	0	0	0	0	0	20,600
> 205,000	207,000	4,460	2,880	1,290	0	0	0	0	0	21,300
> 207,000	209,000	4,530	2,950	1,360	0	0	0	0	0	22,000
> 209,000	211,000	4,600	3,020	1,430	0	0	0	0	0	22,500
> 211,000	213,000	4,670	3,090	1,500	0	0	0	0	0	23,100
> 213,000	215,000	4,740	3,160	1,570	0	0	0	0	0	23,600
> 215,000	217,000	4,810	3,230	1,640	0	0	0	0	0	24,200
> 217,000	219,000	4,880	3,300	1,710	130	0	0	0	0	24,800
> 219,000	221,000	4,950	3,370	1,780	200	0	0	0	0	25,300
> 221,000	224,000	5,040	3,450	1,870	290	0	0	0	0	25,900
> 224,000	227,000	5,140	3,560	1,980	390	0	0	0	0	26,900
> 227,000	230,000	5,250	3,660	2,080	500	0	0	0	0	27,900
> 230,000	233,000	5,350	3,770	2,190	600	0	0	0	0	28,900
> 233,000	236,000	5,460	3,870	2,290	710	0	0	0	0	29,900
> 236,000	239,000	5,560	3,980	2,400	810	0	0	0	0	30,900
> 239,000	242,000	5,670	4,080	2,500	920	0	0	0	0	31,900
> 242,000	245,000	5,770	4,190	2,610	1,020	0	0	0	0	32,900
> 245,000	248,000	5,880	4,290	2,710	1,130	0	0	0	0	33,900
> 248,000	251,000	5,980	4,400	2,820	1,230	0	0	0	0	34,800
> 251,000	254,000	6,090	4,500	2,920	1,340	0	0	0	0	35,800
> 254,000	257,000	6,190	4,610	3,030	1,440	0	0	0	0	36,800
> 257,000	260,000	6,300	4,710	3,130	1,550	0	0	0	0	37,800
> 260,000	263,000	6,400	4,820	3,240	1,650	0	0	0	0	38,800
> 263,000	266,000	6,510	4,920	3,340	1,760	170	0	0	0	39,800
> 266,000	269,000	6,610	5,030	3,450	1,860	280	0	0	0	40,800
> 269,000	272,000	6,720	5,130	3,550	1,970	380	0	0	0	41,800
> 272,000	275,000	6,820	5,240	3,660	2,070	490	0	0	0	42,800
> 275,000	278,000	6,930	5,340	3,760	2,180	590	0	0	0	43,800
> 278,000	281,000	7,030	5,450	3,870	2,280	700	0	0	0	44,700
> 281,000	284,000	7,140	5,550	3,970	2,390	800	0	0	0	45,700
> 284,000	287,000	7,240	5,660	4,080	2,490	910	0	0	0	46,800
> 287,000	290,000	7,350	5,760	4,180	2,600	1,010	0	0	0	47,900
> 290,000	293,000	7,450	5,870	4,290	2,700	1,120	0	0	0	49,000
> 293,000	296,000	7,560	5,970	4,390	2,810	1,220	0	0	0	50,200
> 296,000	299,000	7,660	6,080	4,500	2,910	1,330	0	0	0	51,300
> 299,000	302,000	7,770	6,190	4,600	3,020	1,440	0	0	0	52,500
> 302,000	305,000	7,890	6,310	4,720	3,140	1,560	0	0	0	53,400
> 305,000	308,000	8,010	6,430	4,840	3,260	1,680	0	0	0	54,100
> 308,000	311,000	8,130	6,550	4,960	3,380	1,800	210	0	0	54,900
> 311,000	314,000	8,370	6,670	5,080	3,500	1,920	330	0	0	55,700
> 314,000	317,000	8,610	6,790	5,200	3,620	2,040	450	0	0	56,500
> 317,000	320,000	8,850	6,910	5,320	3,740	2,160	570	0	0	57,300
> 320,000	323,000	9,090	7,030	5,440	3,860	2,280	690	0	0	58,300
> 323,000	326,000	9,330	7,150	5,560	3,980	2,400	810	0	0	59,300
> 326,000	329,000	9,570	7,270	5,680	4,100	2,520	930	0	0	60,300
> 329,000	332,000	9,810	7,390	5,800	4,220	2,640	1,050	0	0	61,300
> (iii)
> Amount of salary or other wage for the month after deduction of social insurance premiums and similar	Column A	Column B
> Number of dependents and similar persons
> 0 persons	1 person	2 persons	3 persons	4 persons	5 persons	6 persons	7 persons
> At least	Less than	Tax amount	Tax amount
> yen	yen	yen	yen	yen	yen	yen	yen	yen	yen	yen
> 332,000	335,000	10,050	7,510	5,920	4,340	2,760	1,170	0	0	62,400
> 335,000	338,000	10,290	7,630	6,040	4,460	2,880	1,290	0	0	63,400
> 338,000	341,000	10,530	7,750	6,160	4,580	3,000	1,410	0	0	64,400
> 341,000	344,000	10,770	7,870	6,280	4,700	3,120	1,530	0	0	65,400
> 344,000	347,000	11,010	7,990	6,400	4,820	3,240	1,650	0	0	66,400
> 347,000	350,000	11,250	8,110	6,520	4,940	3,360	1,770	190	0	67,400
> 350,000	353,000	11,490	8,330	6,640	5,060	3,480	1,890	310	0	68,400
> 353,000	356,000	11,730	8,570	6,760	5,180	3,600	2,010	430	0	69,400
> 356,000	359,000	11,970	8,810	6,880	5,300	3,720	2,130	550	0	70,400
> 359,000	362,000	12,210	9,050	7,000	5,420	3,840	2,250	670	0	71,400
> 362,000	365,000	12,450	9,290	7,120	5,540	3,960	2,370	790	0	72,400
> 365,000	368,000	12,690	9,530	7,240	5,660	4,080	2,490	910	0	73,400
> 368,000	371,000	12,930	9,770	7,360	5,780	4,200	2,610	1,030	0	74,400
> 371,000	374,000	13,170	10,010	7,480	5,900	4,320	2,730	1,150	0	75,300
> 374,000	377,000	13,410	10,250	7,600	6,020	4,440	2,850	1,270	0	76,200
> 377,000	380,000	13,650	10,490	7,720	6,140	4,560	2,970	1,390	0	77,100
> 380,000	383,000	13,890	10,730	7,840	6,260	4,680	3,090	1,510	0	78,000
> 383,000	386,000	14,130	10,970	7,960	6,380	4,800	3,210	1,630	0	78,900
> 386,000	389,000	14,370	11,210	8,080	6,500	4,920	3,330	1,750	170	80,300
> 389,000	392,000	14,610	11,450	8,280	6,620	5,040	3,450	1,870	290	81,900
> 392,000	395,000	14,850	11,690	8,520	6,740	5,160	3,570	1,990	410	83,600
> 395,000	398,000	15,090	11,930	8,760	6,860	5,280	3,690	2,110	530	85,300
> 398,000	401,000	15,330	12,170	9,000	6,980	5,400	3,810	2,230	650	86,900
> 401,000	404,000	15,570	12,410	9,240	7,100	5,520	3,930	2,350	770	88,600
> 404,000	407,000	15,810	12,650	9,480	7,220	5,640	4,050	2,470	890	90,300
> 407,000	410,000	16,050	12,890	9,720	7,340	5,760	4,170	2,590	1,010	91,900
> 410,000	413,000	16,290	13,130	9,960	7,460	5,880	4,290	2,710	1,130	93,600
> 413,000	416,000	16,530	13,370	10,200	7,580	6,000	4,410	2,830	1,250	95,300
> 416,000	419,000	16,770	13,610	10,440	7,700	6,120	4,530	2,950	1,370	96,900
> 419,000	422,000	17,010	13,850	10,680	7,820	6,240	4,650	3,070	1,490	98,600
> 422,000	425,000	17,250	14,090	10,920	7,940	6,360	4,770	3,190	1,610	100,300
> 425,000	428,000	17,490	14,330	11,160	8,060	6,480	4,890	3,310	1,730	101,900
> 428,000	431,000	17,730	14,570	11,400	8,230	6,600	5,010	3,430	1,850	103,600
> 431,000	434,000	17,970	14,810	11,640	8,470	6,720	5,130	3,550	1,970	105,300
> 434,000	437,000	18,210	15,050	11,880	8,710	6,840	5,250	3,670	2,090	106,900
> 437,000	440,000	18,450	15,290	12,120	8,950	6,960	5,370	3,790	2,210	108,600
> 440,000	443,000	18,690	15,530	12,360	9,190	7,080	5,490	3,910	2,330	110,300
> 443,000	446,000	18,930	15,770	12,600	9,430	7,200	5,610	4,030	2,450	111,900
> 446,000	449,000	19,170	16,010	12,840	9,670	7,320	5,730	4,150	2,570	113,600
> 449,000	452,000	19,450	16,250	13,080	9,910	7,440	5,850	4,270	2,690	115,200
> 452,000	455,000	19,930	16,490	13,320	10,150	7,560	5,970	4,390	2,810	116,900
> 455,000	458,000	20,410	16,730	13,560	10,390	7,680	6,090	4,510	2,930	118,600
> 458,000	461,000	20,890	16,970	13,800	10,630	7,800	6,210	4,630	3,050	120,200
> 461,000	464,000	21,370	17,210	14,040	10,870	7,920	6,330	4,750	3,170	121,900
> 464,000	467,000	21,850	17,450	14,280	11,110	8,040	6,450	4,870	3,290	123,600
> 467,000	470,000	22,330	17,690	14,520	11,350	8,190	6,570	4,990	3,410	125,200
> 470,000	473,000	22,810	17,930	14,760	11,590	8,430	6,690	5,110	3,530	126,900
> 473,000	476,000	23,290	18,170	15,000	11,830	8,670	6,810	5,230	3,650	128,500
> 476,000	479,000	23,770	18,410	15,240	12,070	8,910	6,930	5,350	3,770	130,100
> 479,000	482,000	24,250	18,650	15,480	12,310	9,150	7,050	5,470	3,890	131,700
> (iv)
> Amount of salary or other wage for the month after deduction of social insurance premiums and similar	Column A	Column B
> Number of dependents and similar persons
> 0 persons	1 person	2 persons	3 persons	4 persons	5 persons	6 persons	7 persons
> At least	Less than	Tax amount	Tax amount
> yen	yen	yen	yen	yen	yen	yen	yen	yen	yen	yen
> 482,000	485,000	24,730	18,890	15,720	12,550	9,390	7,170	5,590	4,010	133,300
> 485,000	488,000	25,210	19,130	15,960	12,790	9,630	7,290	5,710	4,130	134,800
> 488,000	491,000	25,690	19,370	16,200	13,030	9,870	7,410	5,830	4,250	136,400
> 491,000	494,000	26,170	19,840	16,440	13,270	10,110	7,530	5,950	4,370	138,000
> 494,000	497,000	26,650	20,320	16,680	13,510	10,350	7,650	6,070	4,490	139,600
> 497,000	500,000	27,130	20,800	16,920	13,750	10,590	7,770	6,190	4,610	141,100
> 500,000	503,000	27,610	21,280	17,160	13,990	10,830	7,890	6,310	4,730	142,700
> 503,000	506,000	28,090	21,760	17,400	14,230	11,070	8,010	6,430	4,850	144,300
> 506,000	509,000	28,570	22,240	17,640	14,470	11,310	8,140	6,550	4,970	145,900
> 509,000	512,000	29,050	22,720	17,880	14,710	11,550	8,380	6,670	5,090	147,400
> 512,000	515,000	29,530	23,200	18,120	14,950	11,790	8,620	6,790	5,210	149,000
> 515,000	518,000	30,010	23,680	18,360	15,190	12,030	8,860	6,910	5,330	150,600
> 518,000	521,000	30,490	24,160	18,600	15,430	12,270	9,100	7,030	5,450	152,200
> 521,000	524,000	30,970	24,640	18,840	15,670	12,510	9,340	7,150	5,570	153,700
> 524,000	527,000	31,450	25,120	19,080	15,910	12,750	9,580	7,270	5,690	155,300
> 527,000	530,000	31,930	25,600	19,320	16,150	12,990	9,820	7,390	5,810	156,900
> 530,000	533,000	32,410	26,080	19,750	16,390	13,230	10,060	7,510	5,930	158,300
> 533,000	536,000	32,890	26,560	20,230	16,630	13,470	10,300	7,630	6,050	159,800
> 536,000	539,000	33,370	27,040	20,710	16,870	13,710	10,540	7,750	6,170	161,200
> 539,000	542,000	33,850	27,520	21,190	17,110	13,950	10,780	7,870	6,290	162,600
> 542,000	545,000	34,330	28,000	21,670	17,350	14,190	11,020	7,990	6,410	164,100
> 545,000	548,000	34,810	28,480	22,150	17,590	14,430	11,260	8,110	6,530	165,500
> 548,000	551,000	35,290	28,960	22,630	17,830	14,670	11,500	8,330	6,650	167,000
> 551,000	554,000	35,820	29,490	23,160	18,100	14,930	11,770	8,600	6,780	168,400
> 554,000	557,000	36,360	30,030	23,700	18,370	15,200	12,040	8,870	6,910	169,800
> 557,000	560,000	36,900	30,570	24,240	18,640	15,470	12,310	9,140	7,050	171,300
> 560,000	563,000	37,440	31,110	24,780	18,910	15,740	12,580	9,410	7,180	172,700
> 563,000	566,000	37,980	31,650	25,320	19,180	16,010	12,850	9,680	7,320	174,200
> 566,000	569,000	38,520	32,190	25,860	19,520	16,280	13,120	9,950	7,450	175,600
> 569,000	572,000	39,060	32,730	26,400	20,060	16,550	13,390	10,220	7,590	177,000
> 572,000	575,000	39,600	33,270	26,940	20,600	16,820	13,660	10,490	7,720	178,500
> 575,000	578,000	40,140	33,810	27,480	21,140	17,090	13,930	10,760	7,860	179,900
> 578,000	581,000	40,680	34,350	28,020	21,680	17,360	14,200	11,030	7,990	181,400
> 581,000	584,000	41,220	34,890	28,560	22,220	17,630	14,470	11,300	8,130	182,800
> 584,000	587,000	41,760	35,430	29,100	22,760	17,900	14,740	11,570	8,400	184,200
> 587,000	590,000	42,300	35,970	29,640	23,300	18,170	15,010	11,840	8,670	185,700
> 590,000	593,000	42,840	36,510	30,180	23,840	18,440	15,280	12,110	8,940	187,100
> 593,000	596,000	43,380	37,050	30,720	24,380	18,710	15,550	12,380	9,210	188,600
> 596,000	599,000	43,920	37,590	31,260	24,920	18,980	15,820	12,650	9,480	190,000
> 599,000	602,000	44,460	38,130	31,800	25,460	19,250	16,090	12,920	9,750	191,400
> 602,000	605,000	45,000	38,670	32,340	26,000	19,670	16,360	13,190	10,020	192,900
> 605,000	608,000	45,540	39,210	32,880	26,540	20,210	16,630	13,460	10,290	194,300
> 608,000	611,000	46,080	39,750	33,420	27,080	20,750	16,900	13,730	10,560	195,800
> 611,000	614,000	46,620	40,290	33,960	27,620	21,290	17,170	14,000	10,830	197,200
> 614,000	617,000	47,160	40,830	34,500	28,160	21,830	17,440	14,270	11,100	198,600
> 617,000	620,000	47,700	41,370	35,040	28,700	22,370	17,710	14,540	11,370	200,100
> 620,000	623,000	48,240	41,910	35,580	29,240	22,910	17,980	14,810	11,640	201,500
> 623,000	626,000	48,780	42,450	36,120	29,780	23,450	18,250	15,080	11,910	203,000
> 626,000	629,000	49,320	42,990	36,660	30,320	23,990	18,520	15,350	12,180	204,400
> 629,000	632,000	49,860	43,530	37,200	30,860	24,530	18,790	15,620	12,450	205,800
> (v)
> Amount of salary or other wage for the month after deduction of social insurance premiums and similar	Column A	Column B
> Number of dependents and similar persons
> 0 persons	1 person	2 persons	3 persons	4 persons	5 persons	6 persons	7 persons
> At least	Less than	Tax amount	Tax amount
> yen	yen	yen	yen	yen	yen	yen	yen	yen	yen	yen
> 632,000	635,000	50,400	44,070	37,740	31,400	25,070	19,060	15,890	12,720	207,300
> 635,000	638,000	50,940	44,610	38,280	31,940	25,610	19,330	16,160	12,990	208,700
> 638,000	641,000	51,480	45,150	38,820	32,480	26,150	19,820	16,430	13,260	210,200
> 641,000	644,000	52,020	45,690	39,360	33,020	26,690	20,360	16,700	13,530	211,500
> 644,000	647,000	52,560	46,230	39,900	33,560	27,230	20,900	16,970	13,800	212,500
> 647,000	650,000	53,100	46,770	40,440	34,100	27,770	21,440	17,240	14,070	213,500
> 650,000	653,000	53,640	47,310	40,980	34,640	28,310	21,980	17,510	14,340	214,500
> 653,000	656,000	54,180	47,850	41,520	35,180	28,850	22,520	17,780	14,610	215,500
> 656,000	659,000	54,720	48,390	42,060	35,720	29,390	23,060	18,050	14,880	216,500
> 659,000	662,000	55,260	48,930	42,600	36,260	29,930	23,600	18,320	15,150	217,500
> 662,000	665,000	55,800	49,470	43,140	36,800	30,470	24,140	18,590	15,420	218,500
> 665,000	668,000	56,340	50,010	43,680	37,340	31,010	24,680	18,860	15,690	219,500
> 668,000	671,000	56,880	50,550	44,220	37,880	31,550	25,220	19,130	15,960	220,400
> 671,000	674,000	57,420	51,090	44,760	38,420	32,090	25,760	19,420	16,230	221,400
> 674,000	677,000	57,960	51,630	45,300	38,960	32,630	26,300	19,960	16,500	222,400
> 677,000	680,000	58,500	52,170	45,840	39,500	33,170	26,840	20,500	16,770	223,400
> 680,000	683,000	59,040	52,710	46,380	40,040	33,710	27,380	21,040	17,040	224,400
> 683,000	686,000	59,580	53,250	46,920	40,580	34,250	27,920	21,580	17,310	225,400
> 686,000	689,000	60,120	53,790	47,460	41,120	34,790	28,460	22,120	17,580	226,700
> 689,000	692,000	60,660	54,330	48,000	41,660	35,330	29,000	22,660	17,850	228,200
> 692,000	695,000	61,200	54,870	48,540	42,200	35,870	29,540	23,200	18,120	229,700
> 695,000	698,000	61,740	55,410	49,080	42,740	36,410	30,080	23,740	18,390	231,200
> 698,000	701,000	62,280	55,950	49,620	43,280	36,950	30,620	24,280	18,660	232,700
> 701,000	704,000	62,820	56,490	50,160	43,820	37,490	31,160	24,820	18,930	234,200
> 704,000	707,000	63,360	57,030	50,700	44,360	38,030	31,700	25,360	19,200	235,800
> 707,000	710,000	63,910	57,570	51,240	44,910	38,570	32,240	25,910	19,570	237,300
> 710,000	713,000	64,510	58,170	51,840	45,510	39,170	32,840	26,510	20,170	238,800
> 713,000	716,000	65,110	58,770	52,440	46,110	39,770	33,440	27,110	20,770	240,300
> 716,000	719,000	65,710	59,370	53,040	46,710	40,370	34,040	27,710	21,370	241,800
> 719,000	722,000	66,310	59,970	53,640	47,310	40,970	34,640	28,310	21,970	243,300
> 722,000	725,000	66,910	60,570	54,240	47,910	41,570	35,240	28,910	22,570	244,900
> 725,000	728,000	67,510	61,170	54,840	48,510	42,170	35,840	29,510	23,170	246,400
> 728,000	731,000	68,110	61,770	55,440	49,110	42,770	36,440	30,110	23,770	247,900
> 731,000	734,000	68,710	62,370	56,040	49,710	43,370	37,040	30,710	24,370	249,400
> 734,000	737,000	69,310	62,970	56,640	50,310	43,970	37,640	31,310	24,970	250,900
> 737,000	740,000	69,910	63,570	57,240	50,910	44,570	38,240	31,910	25,570	252,400
> 740,000 yen	70,210	63,870	57,540	51,210	44,870	38,540	32,210	25,870	253,900
> Amount exceeding 740,000 yen but less than 790,000 yen	The tax amount for 740,000 yen, plus an amount equal to 20% of the portion of the amount of salary or other wage for the month after deduction of social insurance premiums and similar that exceeds 740,000 yen	253,900 yen, plus an amount equal to 40% of the portion of the amount of salary or other wage for the month after deduction of social insurance premiums and similar that exceeds 740,000 yen
> (vi)
> Amount of salary or other wage for the month after deduction of social insurance premiums and similar	Column A	Column B
> Number of dependents and similar persons
> 0 persons	1 person	2 persons	3 persons	4 persons	5 persons	6 persons	7 persons
> At least	Less than	Tax amount	Tax amount
> 	yen	yen	yen	yen	yen	yen	yen	yen	
> 790,000 yen	80,210	73,870	67,540	61,210	54,870	48,540	42,210	35,870	
> Amount exceeding 790,000 yen but less than 960,000 yen	The tax amount for 790,000 yen, plus an amount equal to 23% of the portion of the amount of salary or other wage for the month after deduction of social insurance premiums and similar that exceeds 790,000 yen	
> 	yen	yen	yen	yen	yen	yen	yen	yen	
> 960,000 yen	119,310	112,970	106,640	100,310	93,970	87,640	81,310	74,970	
> Amount exceeding 960,000 yen but less than 1,710,000 yen	The tax amount for 960,000 yen, plus an amount equal to 33% of the portion of the amount of salary or other wage for the month after deduction of social insurance premiums and similar that exceeds 960,000 yen	
> 	yen	yen	yen	yen	yen	yen	yen	yen	yen
> 1,710,000 yen	366,810	360,470	354,140	347,810	341,470	335,140	328,810	322,470	641,900
> Amount exceeding 1,710,000 yen but less than 2,130,000 yen	The tax amount for 1,710,000 yen, plus an amount equal to 40% of the portion of the amount of salary or other wage for the month after deduction of social insurance premiums and similar that exceeds 1,710,000 yen	641,900 yen, plus an amount equal to 45% of the portion of the amount of salary or other wage for the month after deduction of social insurance premiums and similar that exceeds 1,710,000 yen
> 	yen	yen	yen	yen	yen	yen	yen	yen
> 2,130,000 yen	538,140	531,800	525,470	519,140	512,800	506,470	500,140	493,800
> Amount exceeding 2,130,000 yen but less than 2,170,000 yen	The tax amount for 2,130,000 yen, plus an amount equal to 40% of the portion of the amount of salary or other wage for the month after deduction of social insurance premiums and similar that exceeds 2,130,000 yen
> 	yen	yen	yen	yen	yen	yen	yen	yen
> 2,170,000 yen	559,470	553,130	546,800	540,470	534,130	527,800	521,470	515,130
> Amount exceeding 2,170,000 yen but less than 2,210,000 yen	The tax amount for 2,170,000 yen, plus an amount equal to 40% of the portion of the amount of salary or other wage for the month after deduction of social insurance premiums and similar that exceeds 2,170,000 yen	
> 	yen	yen	yen	yen	yen	yen	yen	yen	
> 2,210,000 yen	580,800	574,460	568,130	561,800	555,460	549,130	542,800	536,460	
> Amount exceeding 2,210,000 yen but less than 2,250,000 yen	The tax amount for 2,210,000 yen, plus an amount equal to 40% of the portion of the amount of salary or other wage for the month after deduction of social insurance premiums and similar that exceeds 2,210,000 yen	
> 	yen	yen	yen	yen	yen	yen	yen	yen	
> 2,250,000 yen	602,130	595,790	589,460	583,130	576,790	570,460	564,130	557,790	
> Amount exceeding 2,250,000 yen but less than 3,500,000 yen	The tax amount for 2,250,000 yen, plus an amount equal to 40% of the portion of the amount of salary or other wage for the month after deduction of social insurance premiums and similar that exceeds 2,250,000 yen	
> (vii)
> Amount of salary or other wage for the month after deduction of social insurance premiums and similar	Column A	Column B
> Number of dependents and similar persons
> 0 persons	1 person	2 persons	3 persons	4 persons	5 persons	6 persons	7 persons
> At least	Less than	Tax amount	Tax amount
> 	yen	yen	yen	yen	yen	yen	yen	yen	
> 3,500,000 yen	1,102,130	1,095,790	1,089,460	1,083,130	1,076,790	1,070,460	1,064,130	1,057,790	
> Amount exceeding 3,500,000 yen	The tax amount for 3,500,000 yen, plus an amount equal to 45% of the portion of the amount of salary or other wage for the month after deduction of social insurance premiums and similar that exceeds 3,500,000 yen	
> If the number of dependents and similar persons exceeds 7, the tax amount for 7 dependents and similar persons, less 1,580 yen for each person in excess of 7	If a return for deduction for Dependents, etc. regarding secondary salaries has been submitted, the tax amount found from the columns above, less 1,580 yen for each dependent or similar person, according to the number of dependents and similar persons stated in that declaration
> (Note) The terms used in this table have the meanings prescribed below:
> (i) "dependents and similar persons" means spouses for withholding deduction and relatives for withholding deduction;
> (ii) "social insurance premiums and similar" means social insurance premiums as prescribed in Article 74, paragraph (2) (Social Insurance Premium Deduction) and small enterprise-based mutual aid premiums and similar payments as prescribed in Article 75, paragraph (2) (Deduction for Small Enterprise-based Mutual Aid Premiums and Similar Payments).
> (Remarks)
> The tax amount is found as follows:
> (i) For a Resident who has submitted a salary income earner's return for deduction for Dependents, etc.:
> (1) First, find the amount remaining after deducting, from the amount of the Resident's salary or other wage for the month, the amount of social insurance premiums and similar deducted from that salary or other wage.
> (2) If the number of dependents and similar persons declared in that declaration (excluding a spouse for withholding deduction who is deemed not to be stated in that declaration pursuant to the provisions of Article 186-2 (Application of the Deduction for a Spouse for Withholding Deduction) and a relative for withholding deduction who is deemed not to be stated in that declaration pursuant to the provisions of Article 186-3 (Application of the Deduction for a Relative for Withholding Deduction), and, where a dependent or similar person is a relative residing outside Japan as prescribed in Article 194, paragraph (5) (Salary Income Earner's Return for Deduction for Dependents, etc.) (referred to as a "relative residing outside Japan" in (4)), limited to a dependent or similar person for whom the documents prescribed in that paragraph have been submitted or presented; the same applies hereinafter in this (i)) is 7 or fewer, find the applicable row of the "Amount of salary or other wage for the month after deduction of social insurance premiums and similar" column according to the amount found under (1); the amount stated where that row intersects the applicable column of column A found according to the number of dependents and similar persons so declared is the tax amount sought.
> (3) If the number of dependents and similar persons declared in that declaration exceeds 7, the amount obtained by deducting 1,580 yen for each person in excess of 7 from the tax amount found under (2) according to the amount found under (1), treating the number of dependents and similar persons as 7, is the tax amount sought.
> (4) In the cases referred to in (2) and (3), if that declaration states that the Resident is a Person with a Disability, a widow, a single parent, or a working student (if the working student is a person set forth in Article 2, paragraph (1), item (xxxii), (b) or (c) (Definitions), where, in addition to that declaration stating that the Resident is a working student, the documents prescribed in Article 194, paragraph (4) have been submitted or presented), the number obtained by adding one person to the number of dependents and similar persons for each of these categories that applies, and, if that declaration states that there is, among the Resident's spouse in the same household or dependents, a Person with a Disability or a cohabiting Person with a Particular Disability as prescribed in Article 85, paragraph (2) (Timing for Determining Dependents and Similar Matters) (if the Person with a Disability or the cohabiting Person with a Particular Disability is a relative residing outside Japan, limited to a Person with a Disability or a cohabiting Person with a Particular Disability for whom the documents prescribed in Article 194, paragraph (5) have been submitted or presented), the number obtained by adding one person to the number of dependents and similar persons for each such person, is, respectively, the number of dependents and similar persons for the purposes of (2) and (3).
> (ii) For a Resident who has not submitted a salary income earner's return for deduction for Dependents, etc. (including a Resident who has submitted a return for deduction for Dependents, etc. regarding secondary salaries), deduct, from the amount of the Resident's salary or other wage for the month, the amount of social insurance premiums and similar deducted from that salary or other wage, and find the applicable row of the "Amount of salary or other wage for the month after deduction of social insurance premiums and similar" column according to the amount after that deduction; the amount stated where that row intersects column B (if a return for deduction for Dependents, etc. regarding secondary salaries has been submitted, the amount obtained by deducting 1,580 yen for each dependent or similar person declared, according to the number of dependents and similar persons declared in that declaration (excluding a spouse for withholding deduction who is deemed not to be stated in that declaration pursuant to the provisions of Article 186-2 and a relative for withholding deduction who is deemed not to be stated in that declaration pursuant to the provisions of Article 186-3, and, where a dependent or similar person is a person stated as prescribed in Article 195, paragraph (5) (Return for Deduction for Dependents, etc. Regarding Secondary Salaries), limited to a dependent or similar person for whom the documents prescribed in that paragraph have been submitted or presented)) is the tax amount sought.

## 2. 1 January 2027 — Act No. 12 of 2026

- State: Not yet in force
- Takes effect: 1 January 2027
- The amendment: Reworded (Act No. 12 of 2026) — https://japanlaw.org/en/income-tax-act/amendments/20270101_508AC0000000012

Japanese:

> （一）
> その月の社会保険料等控除後の給与等の金額	甲	乙
> 扶養親族等の数
> ０人	１人	２人	３人	４人	５人	６人	７人
> 以上	未満	税額	税額
> 円	円	円	円	円	円	円	円	円	円	円
> １１１，０００円未満	０	０	０	０	０	０	０	０	その月の社会保険料等控除後の給与等の金額の３％に相当する金額
> １１１，０００	１１３，０００	１４０	０	０	０	０	０	０	０	３，９００
> １１３，０００	１１５，０００	２４０	０	０	０	０	０	０	０	４，０００
> １１５，０００	１１７，０００	３４０	０	０	０	０	０	０	０	４，０００
> １１７，０００	１１９，０００	４４０	０	０	０	０	０	０	０	４，１００
> １１９，０００	１２１，０００	５４０	０	０	０	０	０	０	０	４，２００
> １２１，０００	１２３，０００	６４０	０	０	０	０	０	０	０	４，２００
> １２３，０００	１２５，０００	７４０	０	０	０	０	０	０	０	４，３００
> １２５，０００	１２７，０００	８４０	０	０	０	０	０	０	０	４，４００
> １２７，０００	１２９，０００	９４０	０	０	０	０	０	０	０	４，７００
> １２９，０００	１３１，０００	１，０４０	０	０	０	０	０	０	０	５，０００
> １３１，０００	１３３，０００	１，１４０	０	０	０	０	０	０	０	５，３００
> １３３，０００	１３５，０００	１，２４０	０	０	０	０	０	０	０	５，６００
> １３５，０００	１３７，０００	１，３４０	０	０	０	０	０	０	０	５，９００
> １３７，０００	１３９，０００	１，４４０	０	０	０	０	０	０	０	６，２００
> １３９，０００	１４１，０００	１，５４０	０	０	０	０	０	０	０	６，５００
> １４１，０００	１４３，０００	１，６４０	０	０	０	０	０	０	０	６，８００
> １４３，０００	１４５，０００	１，７４０	１６０	０	０	０	０	０	０	７，１００
> １４５，０００	１４７，０００	１，８４０	２６０	０	０	０	０	０	０	７，３００
> １４７，０００	１４９，０００	１，９４０	３６０	０	０	０	０	０	０	７，６００
> １４９，０００	１５１，０００	２，０４０	４６０	０	０	０	０	０	０	７，９００
> １５１，０００	１５３，０００	２，１４０	５６０	０	０	０	０	０	０	８，２００
> １５３，０００	１５５，０００	２，２４０	６６０	０	０	０	０	０	０	８，５００
> １５５，０００	１５７，０００	２，３４０	７６０	０	０	０	０	０	０	８，８００
> １５７，０００	１５９，０００	２，４４０	８６０	０	０	０	０	０	０	９，１００
> １５９，０００	１６１，０００	２，５４０	９６０	０	０	０	０	０	０	９，４００
> １６１，０００	１６３，０００	２，６４０	１，０６０	０	０	０	０	０	０	９，７００
> １６３，０００	１６５，０００	２，７４０	１，１６０	０	０	０	０	０	０	１０，０００
> １６５，０００	１６７，０００	２，８４０	１，２６０	０	０	０	０	０	０	１０，３００
> １６７，０００	１６９，０００	２，９４０	１，３６０	０	０	０	０	０	０	１０，６００
> １６９，０００	１７１，０００	３，０３０	１，４５０	０	０	０	０	０	０	１０，９００
> １７１，０００	１７３，０００	３，１００	１，５２０	０	０	０	０	０	０	１１，２００
> １７３，０００	１７５，０００	３，１７０	１，５９０	０	０	０	０	０	０	１１，５００
> １７５，０００	１７７，０００	３，２４０	１，６６０	０	０	０	０	０	０	１１，８００
> １７７，０００	１７９，０００	３，３１０	１，７３０	１５０	０	０	０	０	０	１２，１００
> １７９，０００	１８１，０００	３，３８０	１，８００	２２０	０	０	０	０	０	１２，４００
> １８１，０００	１８３，０００	３，４５０	１，８７０	２９０	０	０	０	０	０	１２，７００
> １８３，０００	１８５，０００	３，５２０	１，９４０	３６０	０	０	０	０	０	１３，２００
> １８５，０００	１８７，０００	３，５９０	２，０１０	４３０	０	０	０	０	０	１３，９００
> １８７，０００	１８９，０００	３，６６０	２，０８０	５００	０	０	０	０	０	１４，６００
> １８９，０００	１９１，０００	３，７３０	２，１５０	５７０	０	０	０	０	０	１５，３００
> １９１，０００	１９３，０００	３，８００	２，２２０	６４０	０	０	０	０	０	１６，０００
> １９３，０００	１９５，０００	３，８７０	２，２９０	７１０	０	０	０	０	０	１６，７００
> １９５，０００	１９７，０００	３，９４０	２，３６０	７８０	０	０	０	０	０	１７，４００
> １９７，０００	１９９，０００	４，０１０	２，４３０	８５０	０	０	０	０	０	１８，１００
> １９９，０００	２０１，０００	４，０８０	２，５００	９２０	０	０	０	０	０	１８，８００
> （二）
> その月の社会保険料等控除後の給与等の金額	甲	乙
> 扶養親族等の数
> ０人	１人	２人	３人	４人	５人	６人	７人
> 以上	未満	税額	税額
> 円	円	円	円	円	円	円	円	円	円	円
> ２０１，０００	２０３，０００	４，１５０	２，５７０	９９０	０	０	０	０	０	１９，５００
> ２０３，０００	２０５，０００	４，２２０	２，６４０	１，０６０	０	０	０	０	０	２０，１００
> ２０５，０００	２０７，０００	４，２９０	２，７１０	１，１３０	０	０	０	０	０	２０，８００
> ２０７，０００	２０９，０００	４，３６０	２，７８０	１，２００	０	０	０	０	０	２１，５００
> ２０９，０００	２１１，０００	４，４３０	２，８５０	１，２７０	０	０	０	０	０	２２，２００
> ２１１，０００	２１３，０００	４，５００	２，９２０	１，３４０	０	０	０	０	０	２２，７００
> ２１３，０００	２１５，０００	４，５７０	２，９９０	１，４１０	０	０	０	０	０	２３，３００
> ２１５，０００	２１７，０００	４，６４０	３，０６０	１，４８０	０	０	０	０	０	２３，９００
> ２１７，０００	２１９，０００	４，７１０	３，１３０	１，５５０	０	０	０	０	０	２４，４００
> ２１９，０００	２２１，０００	４，７８０	３，２００	１，６２０	０	０	０	０	０	２５，０００
> ２２１，０００	２２４，０００	４，８７０	３，２９０	１，７００	１２０	０	０	０	０	２５，６００
> ２２４，０００	２２７，０００	４，９８０	３，３９０	１，８１０	２３０	０	０	０	０	２６，６００
> ２２７，０００	２３０，０００	５，０８０	３，５００	１，９１０	３３０	０	０	０	０	２７，６００
> ２３０，０００	２３３，０００	５，１９０	３，６００	２，０２０	４４０	０	０	０	０	２８，６００
> ２３３，０００	２３６，０００	５，２９０	３，７１０	２，１２０	５４０	０	０	０	０	２９，６００
> ２３６，０００	２３９，０００	５，４００	３，８１０	２，２３０	６５０	０	０	０	０	３０，５００
> ２３９，０００	２４２，０００	５，５００	３，９２０	２，３３０	７５０	０	０	０	０	３１，５００
> ２４２，０００	２４５，０００	５，６１０	４，０２０	２，４４０	８６０	０	０	０	０	３２，５００
> ２４５，０００	２４８，０００	５，７１０	４，１３０	２，５４０	９６０	０	０	０	０	３３，５００
> ２４８，０００	２５１，０００	５，８２０	４，２３０	２，６５０	１，０７０	０	０	０	０	３４，５００
> ２５１，０００	２５４，０００	５，９２０	４，３４０	２，７５０	１，１７０	０	０	０	０	３５，５００
> ２５４，０００	２５７，０００	６，０３０	４，４４０	２，８６０	１，２８０	０	０	０	０	３６，５００
> ２５７，０００	２６０，０００	６，１３０	４，５５０	２，９６０	１，３８０	０	０	０	０	３７，５００
> ２６０，０００	２６３，０００	６，２４０	４，６５０	３，０７０	１，４９０	０	０	０	０	３８，５００
> ２６３，０００	２６６，０００	６，３４０	４，７６０	３，１７０	１，５９０	０	０	０	０	３９，５００
> ２６６，０００	２６９，０００	６，４５０	４，８６０	３，２８０	１，７００	１１０	０	０	０	４０，４００
> ２６９，０００	２７２，０００	６，５５０	４，９７０	３，３８０	１，８００	２２０	０	０	０	４１，４００
> ２７２，０００	２７５，０００	６，６６０	５，０７０	３，４９０	１，９１０	３２０	０	０	０	４２，４００
> ２７５，０００	２７８，０００	６，７６０	５，１８０	３，５９０	２，０１０	４３０	０	０	０	４３，４００
> ２７８，０００	２８１，０００	６，８７０	５，２８０	３，７００	２，１２０	５３０	０	０	０	４４，４００
> ２８１，０００	２８４，０００	６，９７０	５，３９０	３，８００	２，２２０	６４０	０	０	０	４５，４００
> ２８４，０００	２８７，０００	７，０８０	５，４９０	３，９１０	２，３３０	７４０	０	０	０	４６，４００
> ２８７，０００	２９０，０００	７，１８０	５，６００	４，０１０	２，４３０	８５０	０	０	０	４７，６００
> ２９０，０００	２９３，０００	７，２９０	５，７００	４，１２０	２，５４０	９５０	０	０	０	４８，７００
> ２９３，０００	２９６，０００	７，３９０	５，８１０	４，２２０	２，６４０	１，０６０	０	０	０	４９，８００
> ２９６，０００	２９９，０００	７，５００	５，９１０	４，３３０	２，７５０	１，１６０	０	０	０	５１，０００
> ２９９，０００	３０２，０００	７，６００	６，０２０	４，４４０	２，８５０	１，２７０	０	０	０	５２，１００
> ３０２，０００	３０５，０００	７，７２０	６，１４０	４，５６０	２，９７０	１，３９０	０	０	０	５３，３００
> ３０５，０００	３０８，０００	７，８４０	６，２６０	４，６８０	３，０９０	１，５１０	０	０	０	５４，１００
> ３０８，０００	３１１，０００	７，９６０	６，３８０	４，８００	３，２１０	１，６３０	０	０	０	５４，９００
> ３１１，０００	３１４，０００	８，０８０	６，５００	４，９２０	３，３３０	１，７５０	１７０	０	０	５５，７００
> ３１４，０００	３１７，０００	８，２８０	６，６２０	５，０４０	３，４５０	１，８７０	２９０	０	０	５６，５００
> ３１７，０００	３２０，０００	８，５２０	６，７４０	５，１６０	３，５７０	１，９９０	４１０	０	０	５７，３００
> ３２０，０００	３２３，０００	８，７６０	６，８６０	５，２８０	３，６９０	２，１１０	５３０	０	０	５８，２００
> ３２３，０００	３２６，０００	９，０００	６，９８０	５，４００	３，８１０	２，２３０	６５０	０	０	５９，２００
> ３２６，０００	３２９，０００	９，２４０	７，１００	５，５２０	３，９３０	２，３５０	７７０	０	０	６０，２００
> ３２９，０００	３３２，０００	９，４８０	７，２２０	５，６４０	４，０５０	２，４７０	８９０	０	０	６１，２００
> ３３２，０００	３３５，０００	９，７２０	７，３４０	５，７６０	４，１７０	２，５９０	１，０１０	０	０	６２，３００
> ３３５，０００	３３８，０００	９，９６０	７，４６０	５，８８０	４，２９０	２，７１０	１，１３０	０	０	６３，３００
> ３３８，０００	３４１，０００	１０，２００	７，５８０	６，０００	４，４１０	２，８３０	１，２５０	０	０	６４，３００
> （三）
> その月の社会保険料等控除後の給与等の金額	甲	乙
> 扶養親族等の数
> ０人	１人	２人	３人	４人	５人	６人	７人
> 以上	未満	税額	税額
> 円	円	円	円	円	円	円	円	円	円	円
> ３４１，０００	３４４，０００	１０，４４０	７，７００	６，１２０	４，５３０	２，９５０	１，３７０	０	０	６５，３００
> ３４４，０００	３４７，０００	１０，６８０	７，８２０	６，２４０	４，６５０	３，０７０	１，４９０	０	０	６６，３００
> ３４７，０００	３５０，０００	１０，９２０	７，９４０	６，３６０	４，７７０	３，１９０	１，６１０	０	０	６７，３００
> ３５０，０００	３５３，０００	１１，１６０	８，０６０	６，４８０	４，８９０	３，３１０	１，７３０	１４０	０	６８，３００
> ３５３，０００	３５６，０００	１１，４００	８，２３０	６，６００	５，０１０	３，４３０	１，８５０	２６０	０	６９，３００
> ３５６，０００	３５９，０００	１１，６４０	８，４７０	６，７２０	５，１３０	３，５５０	１，９７０	３８０	０	７０，３００
> ３５９，０００	３６２，０００	１１，８８０	８，７１０	６，８４０	５，２５０	３，６７０	２，０９０	５００	０	７１，３００
> ３６２，０００	３６５，０００	１２，１２０	８，９５０	６，９６０	５，３７０	３，７９０	２，２１０	６２０	０	７２，３００
> ３６５，０００	３６８，０００	１２，３６０	９，１９０	７，０８０	５，４９０	３，９１０	２，３３０	７４０	０	７３，３００
> ３６８，０００	３７１，０００	１２，６００	９，４３０	７，２００	５，６１０	４，０３０	２，４５０	８６０	０	７４，３００
> ３７１，０００	３７４，０００	１２，８４０	９，６７０	７，３２０	５，７３０	４，１５０	２，５７０	９８０	０	７５，２００
> ３７４，０００	３７７，０００	１３，０８０	９，９１０	７，４４０	５，８５０	４，２７０	２，６９０	１，１００	０	７６，１００
> ３７７，０００	３８０，０００	１３，３２０	１０，１５０	７，５６０	５，９７０	４，３９０	２，８１０	１，２２０	０	７７，０００
> ３８０，０００	３８３，０００	１３，５６０	１０，３９０	７，６８０	６，０９０	４，５１０	２，９３０	１，３４０	０	７７，９００
> ３８３，０００	３８６，０００	１３，８００	１０，６３０	７，８００	６，２１０	４，６３０	３，０５０	１，４６０	０	７８，８００
> ３８６，０００	３８９，０００	１４，０４０	１０，８７０	７，９２０	６，３３０	４，７５０	３，１７０	１，５８０	０	７９，８００
> ３８９，０００	３９２，０００	１４，２８０	１１，１１０	８，０４０	６，４５０	４，８７０	３，２９０	１，７００	１２０	８１，５００
> ３９２，０００	３９５，０００	１４，５２０	１１，３５０	８，１９０	６，５７０	４，９９０	３，４１０	１，８２０	２４０	８３，２００
> ３９５，０００	３９８，０００	１４，７６０	１１，５９０	８，４３０	６，６９０	５，１１０	３，５３０	１，９４０	３６０	８４，８００
> ３９８，０００	４０１，０００	１５，０００	１１，８３０	８，６７０	６，８１０	５，２３０	３，６５０	２，０６０	４８０	８６，５００
> ４０１，０００	４０４，０００	１５，２４０	１２，０７０	８，９１０	６，９３０	５，３５０	３，７７０	２，１８０	６００	８８，２００
> ４０４，０００	４０７，０００	１５，４８０	１２，３１０	９，１５０	７，０５０	５，４７０	３，８９０	２，３００	７２０	８９，８００
> ４０７，０００	４１０，０００	１５，７２０	１２，５５０	９，３９０	７，１７０	５，５９０	４，０１０	２，４２０	８４０	９１，５００
> ４１０，０００	４１３，０００	１５，９６０	１２，７９０	９，６３０	７，２９０	５，７１０	４，１３０	２，５４０	９６０	９３，２００
> ４１３，０００	４１６，０００	１６，２００	１３，０３０	９，８７０	７，４１０	５，８３０	４，２５０	２，６６０	１，０８０	９４，８００
> ４１６，０００	４１９，０００	１６，４４０	１３，２７０	１０，１１０	７，５３０	５，９５０	４，３７０	２，７８０	１，２００	９６，５００
> ４１９，０００	４２２，０００	１６，６８０	１３，５１０	１０，３５０	７，６５０	６，０７０	４，４９０	２，９００	１，３２０	９８，２００
> ４２２，０００	４２５，０００	１６，９２０	１３，７５０	１０，５９０	７，７７０	６，１９０	４，６１０	３，０２０	１，４４０	９９，８００
> ４２５，０００	４２８，０００	１７，１６０	１３，９９０	１０，８３０	７，８９０	６，３１０	４，７３０	３，１４０	１，５６０	１０１，５００
> ４２８，０００	４３１，０００	１７，４００	１４，２３０	１１，０７０	８，０１０	６，４３０	４，８５０	３，２６０	１，６８０	１０３，２００
> ４３１，０００	４３４，０００	１７，６４０	１４，４７０	１１，３１０	８，１４０	６，５５０	４，９７０	３，３８０	１，８００	１０４，８００
> ４３４，０００	４３７，０００	１７，８８０	１４，７１０	１１，５５０	８，３８０	６，６７０	５，０９０	３，５００	１，９２０	１０６，５００
> ４３７，０００	４４０，０００	１８，１２０	１４，９５０	１１，７９０	８，６２０	６，７９０	５，２１０	３，６２０	２，０４０	１０８，２００
> ４４０，０００	４４３，０００	１８，３６０	１５，１９０	１２，０３０	８，８６０	６，９１０	５，３３０	３，７４０	２，１６０	１０９，８００
> ４４３，０００	４４６，０００	１８，６００	１５，４３０	１２，２７０	９，１００	７，０３０	５，４５０	３，８６０	２，２８０	１１１，５００
> ４４６，０００	４４９，０００	１８，８４０	１５，６７０	１２，５１０	９，３４０	７，１５０	５，５７０	３，９８０	２，４００	１１３，１００
> ４４９，０００	４５２，０００	１９，０８０	１５，９１０	１２，７５０	９，５８０	７，２７０	５，６９０	４，１００	２，５２０	１１４，８００
> ４５２，０００	４５５，０００	１９，３２０	１６，１５０	１２，９９０	９，８２０	７，３９０	５，８１０	４，２２０	２，６４０	１１６，５００
> ４５５，０００	４５８，０００	１９，７５０	１６，３９０	１３，２３０	１０，０６０	７，５１０	５，９３０	４，３４０	２，７６０	１１８，１００
> ４５８，０００	４６１，０００	２０，２３０	１６，６３０	１３，４７０	１０，３００	７，６３０	６，０５０	４，４６０	２，８８０	１１９，８００
> ４６１，０００	４６４，０００	２０，７１０	１６，８７０	１３，７１０	１０，５４０	７，７５０	６，１７０	４，５８０	３，０００	１２１，５００
> ４６４，０００	４６７，０００	２１，１９０	１７，１１０	１３，９５０	１０，７８０	７，８７０	６，２９０	４，７００	３，１２０	１２３，１００
> ４６７，０００	４７０，０００	２１，６７０	１７，３５０	１４，１９０	１１，０２０	７，９９０	６，４１０	４，８２０	３，２４０	１２４，８００
> ４７０，０００	４７３，０００	２２，１５０	１７，５９０	１４，４３０	１１，２６０	８，１１０	６，５３０	４，９４０	３，３６０	１２６，５００
> ４７３，０００	４７６，０００	２２，６３０	１７，８３０	１４，６７０	１１，５００	８，３３０	６，６５０	５，０６０	３，４８０	１２８，１００
> ４７６，０００	４７９，０００	２３，１１０	１８，０７０	１４，９１０	１１，７４０	８，５７０	６，７７０	５，１８０	３，６００	１２９，７００
> ４７９，０００	４８２，０００	２３，５９０	１８，３１０	１５，１５０	１１，９８０	８，８１０	６，８９０	５，３００	３，７２０	１３１，３００
> ４８２，０００	４８５，０００	２４，０７０	１８，５５０	１５，３９０	１２，２２０	９，０５０	７，０１０	５，４２０	３，８４０	１３２，８００
> ４８５，０００	４８８，０００	２４，５５０	１８，７９０	１５，６３０	１２，４６０	９，２９０	７，１３０	５，５４０	３，９６０	１３４，４００
> ４８８，０００	４９１，０００	２５，０３０	１９，０３０	１５，８７０	１２，７００	９，５３０	７，２５０	５，６６０	４，０８０	１３６，０００
> （四）
> その月の社会保険料等控除後の給与等の金額	甲	乙
> 扶養親族等の数
> ０人	１人	２人	３人	４人	５人	６人	７人
> 以上	未満	税額	税額
> 円	円	円	円	円	円	円	円	円	円	円
> ４９１，０００	４９４，０００	２５，５１０	１９，２７０	１６，１１０	１２，９４０	９，７７０	７，３７０	５，７８０	４，２００	１３７，６００
> ４９４，０００	４９７，０００	２５，９９０	１９，６５０	１６，３５０	１３，１８０	１０，０１０	７，４９０	５，９００	４，３２０	１３９，１００
> ４９７，０００	５００，０００	２６，４７０	２０，１３０	１６，５９０	１３，４２０	１０，２５０	７，６１０	６，０２０	４，４４０	１４０，７００
> ５００，０００	５０３，０００	２６，９５０	２０，６１０	１６，８３０	１３，６６０	１０，４９０	７，７３０	６，１４０	４，５６０	１４２，３００
> ５０３，０００	５０６，０００	２７，４３０	２１，０９０	１７，０７０	１３，９００	１０，７３０	７，８５０	６，２６０	４，６８０	１４３，９００
> ５０６，０００	５０９，０００	２７，９１０	２１，５７０	１７，３１０	１４，１４０	１０，９７０	７，９７０	６，３８０	４，８００	１４５，４００
> ５０９，０００	５１２，０００	２８，３９０	２２，０５０	１７，５５０	１４，３８０	１１，２１０	８，０９０	６，５００	４，９２０	１４７，０００
> ５１２，０００	５１５，０００	２８，８７０	２２，５３０	１７，７９０	１４，６２０	１１，４５０	８，２９０	６，６２０	５，０４０	１４８，６００
> ５１５，０００	５１８，０００	２９，３５０	２３，０１０	１８，０３０	１４，８６０	１１，６９０	８，５３０	６，７４０	５，１６０	１５０，２００
> ５１８，０００	５２１，０００	２９，８３０	２３，４９０	１８，２７０	１５，１００	１１，９３０	８，７７０	６，８６０	５，２８０	１５１，７００
> ５２１，０００	５２４，０００	３０，３１０	２３，９７０	１８，５１０	１５，３４０	１２，１７０	９，０１０	６，９８０	５，４００	１５３，３００
> ５２４，０００	５２７，０００	３０，７９０	２４，４５０	１８，７５０	１５，５８０	１２，４１０	９，２５０	７，１００	５，５２０	１５４，９００
> ５２７，０００	５３０，０００	３１，２７０	２４，９３０	１８，９９０	１５，８２０	１２，６５０	９，４９０	７，２２０	５，６４０	１５６，５００
> ５３０，０００	５３３，０００	３１，７５０	２５，４１０	１９，２３０	１６，０６０	１２，８９０	９，７３０	７，３４０	５，７６０	１５８，０００
> ５３３，０００	５３６，０００	３２，２３０	２５，８９０	１９，５６０	１６，３００	１３，１３０	９，９７０	７，４６０	５，８８０	１５９，４００
> ５３６，０００	５３９，０００	３２，７１０	２６，３７０	２０，０４０	１６，５４０	１３，３７０	１０，２１０	７，５８０	６，０００	１６０，９００
> ５３９，０００	５４２，０００	３３，１９０	２６，８５０	２０，５２０	１６，７８０	１３，６１０	１０，４５０	７，７００	６，１２０	１６２，３００
> ５４２，０００	５４５，０００	３３，６７０	２７，３３０	２１，０００	１７，０２０	１３，８５０	１０，６９０	７，８２０	６，２４０	１６３，７００
> ５４５，０００	５４８，０００	３４，１５０	２７，８１０	２１，４８０	１７，２６０	１４，０９０	１０，９３０	７，９４０	６，３６０	１６５，２００
> ５４８，０００	５５１，０００	３４，６３０	２８，２９０	２１，９６０	１７，５００	１４，３３０	１１，１７０	８，０６０	６，４８０	１６６，６００
> ５５１，０００	５５４，０００	３５，１６０	２８，８２０	２２，４９０	１７，７７０	１４，６００	１１，４３０	８，２７０	６，６１０	１６８，１００
> ５５４，０００	５５７，０００	３５，７００	２９，３６０	２３，０３０	１８，０４０	１４，８７０	１１，７００	８，５４０	６，７５０	１６９，５００
> ５５７，０００	５６０，０００	３６，２４０	２９，９００	２３，５７０	１８，３１０	１５，１４０	１１，９７０	８，８１０	６，８８０	１７０，９００
> ５６０，０００	５６３，０００	３６，７８０	３０，４４０	２４，１１０	１８，５８０	１５，４１０	１２，２４０	９，０８０	７，０２０	１７２，４００
> ５６３，０００	５６６，０００	３７，３２０	３０，９８０	２４，６５０	１８，８５０	１５，６８０	１２，５１０	９，３５０	７，１５０	１７３，８００
> ５６６，０００	５６９，０００	３７，８６０	３１，５２０	２５，１９０	１９，１２０	１５，９５０	１２，７８０	９，６２０	７，２９０	１７５，３００
> ５６９，０００	５７２，０００	３８，４００	３２，０６０	２５，７３０	１９，４００	１６，２２０	１３，０５０	９，８９０	７，４２０	１７６，７００
> ５７２，０００	５７５，０００	３８，９４０	３２，６００	２６，２７０	１９，９４０	１６，４９０	１３，３２０	１０，１６０	７，５６０	１７８，１００
> ５７５，０００	５７８，０００	３９，４８０	３３，１４０	２６，８１０	２０，４８０	１６，７６０	１３，５９０	１０，４３０	７，６９０	１７９，６００
> ５７８，０００	５８１，０００	４０，０２０	３３，６８０	２７，３５０	２１，０２０	１７，０３０	１３，８６０	１０，７００	７，８３０	１８１，０００
> ５８１，０００	５８４，０００	４０，５６０	３４，２２０	２７，８９０	２１，５６０	１７，３００	１４，１３０	１０，９７０	７，９６０	１８２，５００
> ５８４，０００	５８７，０００	４１，１００	３４，７６０	２８，４３０	２２，１００	１７，５７０	１４，４００	１１，２４０	８，１００	１８３，９００
> ５８７，０００	５９０，０００	４１，６４０	３５，３００	２８，９７０	２２，６４０	１７，８４０	１４，６７０	１１，５１０	８，３４０	１８５，３００
> ５９０，０００	５９３，０００	４２，１８０	３５，８４０	２９，５１０	２３，１８０	１８，１１０	１４，９４０	１１，７８０	８，６１０	１８６，８００
> ５９３，０００	５９６，０００	４２，７２０	３６，３８０	３０，０５０	２３，７２０	１８，３８０	１５，２１０	１２，０５０	８，８８０	１８８，２００
> ５９６，０００	５９９，０００	４３，２６０	３６，９２０	３０，５９０	２４，２６０	１８，６５０	１５，４８０	１２，３２０	９，１５０	１８９，７００
> ５９９，０００	６０２，０００	４３，８００	３７，４６０	３１，１３０	２４，８００	１８，９２０	１５，７５０	１２，５９０	９，４２０	１９１，１００
> ６０２，０００	６０５，０００	４４，３４０	３８，０００	３１，６７０	２５，３４０	１９，１９０	１６，０２０	１２，８６０	９，６９０	１９２，５００
> ６０５，０００	６０８，０００	４４，８８０	３８，５４０	３２，２１０	２５，８８０	１９，５４０	１６，２９０	１３，１３０	９，９６０	１９４，０００
> ６０８，０００	６１１，０００	４５，４２０	３９，０８０	３２，７５０	２６，４２０	２０，０８０	１６，５６０	１３，４００	１０，２３０	１９５，４００
> ６１１，０００	６１４，０００	４５，９６０	３９，６２０	３３，２９０	２６，９６０	２０，６２０	１６，８３０	１３，６７０	１０，５００	１９６，９００
> ６１４，０００	６１７，０００	４６，５００	４０，１６０	３３，８３０	２７，５００	２１，１６０	１７，１００	１３，９４０	１０，７７０	１９８，３００
> ６１７，０００	６２０，０００	４７，０４０	４０，７００	３４，３７０	２８，０４０	２１，７００	１７，３７０	１４，２１０	１１，０４０	１９９，７００
> ６２０，０００	６２３，０００	４７，５８０	４１，２４０	３４，９１０	２８，５８０	２２，２４０	１７，６４０	１４，４８０	１１，３１０	２０１，２００
> ６２３，０００	６２６，０００	４８，１２０	４１，７８０	３５，４５０	２９，１２０	２２，７８０	１７，９１０	１４，７５０	１１，５８０	２０２，６００
> ６２６，０００	６２９，０００	４８，６６０	４２，３２０	３５，９９０	２９，６６０	２３，３２０	１８，１８０	１５，０２０	１１，８５０	２０４，１００
> ６２９，０００	６３２，０００	４９，２００	４２，８６０	３６，５３０	３０，２００	２３，８６０	１８，４５０	１５，２９０	１２，１２０	２０５，５００
> ６３２，０００	６３５，０００	４９，７４０	４３，４００	３７，０７０	３０，７４０	２４，４００	１８，７２０	１５，５６０	１２，３９０	２０６，９００
> ６３５，０００	６３８，０００	５０，２８０	４３，９４０	３７，６１０	３１，２８０	２４，９４０	１８，９９０	１５，８３０	１２，６６０	２０８，４００
> ６３８，０００	６４１，０００	５０，８２０	４４，４８０	３８，１５０	３１，８２０	２５，４８０	１９，２６０	１６，１００	１２，９３０	２０９，８００
> （五）
> その月の社会保険料等控除後の給与等の金額	甲	乙
> 扶養親族等の数
> ０人	１人	２人	３人	４人	５人	６人	７人
> 以上	未満	税額	税額
> 円	円	円	円	円	円	円	円	円	円	円
> ６４１，０００	６４４，０００	５１，３６０	４５，０２０	３８，６９０	３２，３６０	２６，０２０	１９，６９０	１６，３７０	１３，２００	２１１，３００
> ６４４，０００	６４７，０００	５１，９００	４５，５６０	３９，２３０	３２，９００	２６，５６０	２０，２３０	１６，６４０	１３，４７０	２１２，５００
> ６４７，０００	６５０，０００	５２，４４０	４６，１００	３９，７７０	３３，４４０	２７，１００	２０，７７０	１６，９１０	１３，７４０	２１３，５００
> ６５０，０００	６５３，０００	５２，９８０	４６，６４０	４０，３１０	３３，９８０	２７，６４０	２１，３１０	１７，１８０	１４，０１０	２１４，５００
> ６５３，０００	６５６，０００	５３，５２０	４７，１８０	４０，８５０	３４，５２０	２８，１８０	２１，８５０	１７，４５０	１４，２８０	２１５，５００
> ６５６，０００	６５９，０００	５４，０６０	４７，７２０	４１，３９０	３５，０６０	２８，７２０	２２，３９０	１７，７２０	１４，５５０	２１６，５００
> ６５９，０００	６６２，０００	５４，６００	４８，２６０	４１，９３０	３５，６００	２９，２６０	２２，９３０	１７，９９０	１４，８２０	２１７，５００
> ６６２，０００	６６５，０００	５５，１４０	４８，８００	４２，４７０	３６，１４０	２９，８００	２３，４７０	１８，２６０	１５，０９０	２１８，５００
> ６６５，０００	６６８，０００	５５，６８０	４９，３４０	４３，０１０	３６，６８０	３０，３４０	２４，０１０	１８，５３０	１５，３６０	２１９，５００
> ６６８，０００	６７１，０００	５６，２２０	４９，８８０	４３，５５０	３７，２２０	３０，８８０	２４，５５０	１８，８００	１５，６３０	２２０，４００
> ６７１，０００	６７４，０００	５６，７６０	５０，４２０	４４，０９０	３７，７６０	３１，４２０	２５，０９０	１９，０７０	１５，９００	２２１，４００
> ６７４，０００	６７７，０００	５７，３００	５０，９６０	４４，６３０	３８，３００	３１，９６０	２５，６３０	１９，３４０	１６，１７０	２２２，４００
> ６７７，０００	６８０，０００	５７，８４０	５１，５００	４５，１７０	３８，８４０	３２，５００	２６，１７０	１９，８４０	１６，４４０	２２３，４００
> ６８０，０００	６８３，０００	５８，３８０	５２，０４０	４５，７１０	３９，３８０	３３，０４０	２６，７１０	２０，３８０	１６，７１０	２２４，４００
> ６８３，０００	６８６，０００	５８，９２０	５２，５８０	４６，２５０	３９，９２０	３３，５８０	２７，２５０	２０，９２０	１６，９８０	２２５，４００
> ６８６，０００	６８９，０００	５９，４６０	５３，１２０	４６，７９０	４０，４６０	３４，１２０	２７，７９０	２１，４６０	１７，２５０	２２６，４００
> ６８９，０００	６９２，０００	６０，０００	５３，６６０	４７，３３０	４１，０００	３４，６６０	２８，３３０	２２，０００	１７，５２０	２２８，０００
> ６９２，０００	６９５，０００	６０，５４０	５４，２００	４７，８７０	４１，５４０	３５，２００	２８，８７０	２２，５４０	１７，７９０	２２９，５００
> ６９５，０００	６９８，０００	６１，０８０	５４，７４０	４８，４１０	４２，０８０	３５，７４０	２９，４１０	２３，０８０	１８，０６０	２３１，０００
> ６９８，０００	７０１，０００	６１，６２０	５５，２８０	４８，９５０	４２，６２０	３６，２８０	２９，９５０	２３，６２０	１８，３３０	２３２，５００
> ７０１，０００	７０４，０００	６２，１６０	５５，８２０	４９，４９０	４３，１６０	３６，８２０	３０，４９０	２４，１６０	１８，６００	２３４，０００
> ７０４，０００	７０７，０００	６２，７００	５６，３６０	５０，０３０	４３，７００	３７，３６０	３１，０３０	２４，７００	１８，８７０	２３５，５００
> ７０７，０００	７１０，０００	６３，２４０	５６，９１０	５０，５７０	４４，２４０	３７，９１０	３１，５７０	２５，２４０	１９，１４０	２３７，０００
> ７１０，０００	７１３，０００	６３，８４０	５７，５１０	５１，１７０	４４，８４０	３８，５１０	３２，１７０	２５，８４０	１９，５１０	２３８，６００
> ７１３，０００	７１６，０００	６４，４４０	５８，１１０	５１，７７０	４５，４４０	３９，１１０	３２，７７０	２６，４４０	２０，１１０	２４０，１００
> ７１６，０００	７１９，０００	６５，０４０	５８，７１０	５２，３７０	４６，０４０	３９，７１０	３３，３７０	２７，０４０	２０，７１０	２４１，６００
> ７１９，０００	７２２，０００	６５，６４０	５９，３１０	５２，９７０	４６，６４０	４０，３１０	３３，９７０	２７，６４０	２１，３１０	２４３，１００
> ７２２，０００	７２５，０００	６６，２４０	５９，９１０	５３，５７０	４７，２４０	４０，９１０	３４，５７０	２８，２４０	２１，９１０	２４４，６００
> ７２５，０００	７２８，０００	６６，８４０	６０，５１０	５４，１７０	４７，８４０	４１，５１０	３５，１７０	２８，８４０	２２，５１０	２４６，１００
> ７２８，０００	７３１，０００	６７，４４０	６１，１１０	５４，７７０	４８，４４０	４２，１１０	３５，７７０	２９，４４０	２３，１１０	２４７，６００
> ７３１，０００	７３４，０００	６８，０４０	６１，７１０	５５，３７０	４９，０４０	４２，７１０	３６，３７０	３０，０４０	２３，７１０	２４９，２００
> ７３４，０００	７３７，０００	６８，６４０	６２，３１０	５５，９７０	４９，６４０	４３，３１０	３６，９７０	３０，６４０	２４，３１０	２５０，７００
> ７３７，０００	７４０，０００	６９，２４０	６２，９１０	５６，５７０	５０，２４０	４３，９１０	３７，５７０	３１，２４０	２４，９１０	２５２，２００
> ７４０，０００円	６９，５４０	６３，２１０	５６，８７０	５０，５４０	４４，２１０	３７，８７０	３１，５４０	２５，２１０	２５３，７００
> ７４０，０００円を超え７９０，０００円に満たない金額	７４０，０００円の場合の税額に、その月の社会保険料等控除後の給与等の金額のうち７４０，０００円を超える金額の２０％に相当する金額を加算した金額	２５３，７００円に、その月の社会保険料等控除後の給与等の金額のうち７４０，０００円を超える金額の４０％に相当する金額を加算した金額
> 	円	円	円	円	円	円	円	円
> ７９０，０００円	７９，５４０	７３，２１０	６６，８７０	６０，５４０	５４，２１０	４７，８７０	４１，５４０	３５，２１０
> ７９０，０００円を超え９６０，０００円に満たない金額	７９０，０００円の場合の税額に、その月の社会保険料等控除後の給与等の金額のうち７９０，０００円を超える金額の２３％に相当する金額を加算した金額
> （六）
> その月の社会保険料等控除後の給与等の金額	甲	乙
> 扶養親族等の数
> ０人	１人	２人	３人	４人	５人	６人	７人
> 以上	未満	税額	税額
> 	円	円	円	円	円	円	円	円	
> ９６０，０００円	１１８，６４０	１１２，３１０	１０５，９７０	９９，６４０	９３，３１０	８６，９７０	８０，６４０	７４，３１０	
> ９６０，０００円を超え１，７２０，０００円に満たない金額	９６０，０００円の場合の税額に、その月の社会保険料等控除後の給与等の金額のうち９６０，０００円を超える金額の３３％に相当する金額を加算した金額	
> 	円	円	円	円	円	円	円	円	円
> １，７２０，０００円	３６９，４４０	３６３，１１０	３５６，７７０	３５０，４４０	３４４，１１０	３３７，７７０	３３１，４４０	３２５，１１０	６４５，７００
> １，７２０，０００円を超え２，１３０，０００円に満たない金額	１，７２０，０００円の場合の税額に、その月の社会保険料等控除後の給与等の金額のうち１，７２０，０００円を超える金額の４０％に相当する金額を加算した金額	６４５，７００円に、その月の社会保険料等控除後の給与等の金額のうち１，７２０，０００円を超える金額の４５％に相当する金額を加算した金額
> 	円	円	円	円	円	円	円	円
> ２，１３０，０００円	５３８，１１０	５３１，７８０	５２５，４４０	５１９，１１０	５１２，７８０	５０６，４４０	５００，１１０	４９３，７８０
> ２，１３０，０００円を超え２，１７０，０００円に満たない金額	２，１３０，０００円の場合の税額に、その月の社会保険料等控除後の給与等の金額のうち２，１３０，０００円を超える金額の４０％に相当する金額を加算した金額
> 	円	円	円	円	円	円	円	円
> ２，１７０，０００円	５５９，４４０	５５３，１１０	５４６，７７０	５４０，４４０	５３４，１１０	５２７，７７０	５２１，４４０	５１５，１１０
> ２，１７０，０００円を超え２，２１０，０００円に満たない金額	２，１７０，０００円の場合の税額に、その月の社会保険料等控除後の給与等の金額のうち２，１７０，０００円を超える金額の４０％に相当する金額を加算した金額
> 	円	円	円	円	円	円	円	円	
> ２，２１０，０００円	５８０，７７０	５７４，４４０	５６８，１００	５６１，７７０	５５５，４４０	５４９，１００	５４２，７７０	５３６，４４０	
> ２，２１０，０００円を超え２，２５０，０００円に満たない金額	２，２１０，０００円の場合の税額に、その月の社会保険料等控除後の給与等の金額のうち２，２１０，０００円を超える金額の４０％に相当する金額を加算した金額	
> 	円	円	円	円	円	円	円	円	
> ２，２５０，０００円	６０２，１００	５９５，７７０	５８９，４３０	５８３，１００	５７６，７７０	５７０，４３０	５６４，１００	５５７，７７０	
> ２，２５０，０００円を超え３，５００，０００円に満たない金額	２，２５０，０００円の場合の税額に、その月の社会保険料等控除後の給与等の金額のうち２，２５０，０００円を超える金額の４０％に相当する金額を加算した金額	
> （七）
> その月の社会保険料等控除後の給与等の金額	甲	乙
> 扶養親族等の数
> ０人	１人	２人	３人	４人	５人	６人	７人
> 以上	未満	税額	税額
> 	円	円	円	円	円	円	円	円	
> ３，５００，０００円	１，１０２，１００	１，０９５，７７０	１，０８９，４３０	１，０８３，１００	１，０７６，７７０	１，０７０，４３０	１，０６４，１００	１，０５７，７７０	
> ３，５００，０００円を超える金額	３，５００，０００円の場合の税額に、その月の社会保険料等控除後の給与等の金額のうち３，５００，０００円を超える金額の４５％に相当する金額を加算した金額	
> 扶養親族等の数が７人を超える場合には、扶養親族等の数が７人の場合の税額から、その７人を超える１人ごとに１，５８０円を控除した金額	従たる給与についての扶養控除等申告書が提出されている場合には、当該申告書に記載された扶養親族等の数に応じ、扶養親族等１人ごとに１，５８０円を、上の各欄によつて求めた税額から控除した金額
> （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）　「扶養親族等」とは、源泉控除対象配偶者及び源泉控除対象親族をいう。
> （二）　「社会保険料等」とは、第七十四条第二項（社会保険料控除）に規定する社会保険料及び第七十五条第二項（小規模企業共済等掛金控除）に規定する小規模企業共済等掛金をいう。
> （備考）
> 税額の求め方は、次のとおりである。
> （一）　給与所得者の扶養控除等申告書の提出があつた居住者については、
> （１）　まず、その居住者のその月の給与等の金額から、その給与等の金額から控除される社会保険料等の金額を控除した金額を求める。
> （２）　当該申告書により申告された扶養親族等（第百八十六条の二（源泉控除対象配偶者に係る控除の適用）の規定により当該申告書に記載がされていないものとされる源泉控除対象配偶者及び第百八十六条の三（源泉控除対象親族に係る控除の適用）の規定により当該申告書に記載がされていないものとされる源泉控除対象親族を除くものとし、当該扶養親族等が第百九十四条第五項（給与所得者の扶養控除等申告書）に規定する国外居住親族（（４）において「国外居住親族」という。）である場合には同項に規定する書類の提出又は提示がされた扶養親族等に限る。以下この（一）において同じ。）の数が７人以下である場合には、（１）により求めた金額に応じて「その月の社会保険料等控除後の給与等の金額」欄の該当する行を求め、その行とその申告された扶養親族等の数に応じて求めた甲欄の該当欄との交わるところに記載されている金額が、その求める税額である。
> （３）　当該申告書により申告された扶養親族等の数が７人を超える場合には、（１）により求めた金額に応じて、扶養親族等の数が７人であるものとして（２）により求めた税額から、扶養親族等の数が７人を超える１人ごとに１，５８０円を控除した金額が、その求める税額である。
> （４）　（２）及び（３）の場合において、当該申告書にその居住者が障害者、寡婦、ひとり親又は勤労学生に該当する旨の記載があるとき（当該勤労学生が第二条第一項第三十二号ロ又はハ（定義）に掲げる者に該当するときは、当該申告書に勤労学生に該当する旨の記載があるほか、第百九十四条第四項に規定する書類の提出又は提示があつたとき）は、扶養親族等の数にこれらの一に該当するごとに１人を加算した数を、当該申告書にその居住者の同一生計配偶者又は扶養親族のうちに障害者又は第八十五条第二項（扶養親族等の判定の時期等）に規定する同居特別障害者（当該障害者又は同居特別障害者が国外居住親族である場合には、第百九十四条第五項に規定する書類の提出又は提示がされた障害者又は当該同居特別障害者に限る。）がある旨の記載があるときは、扶養親族等の数にこれらの一に該当するごとに１人を加算した数を、それぞれ（２）及び（３）の扶養親族等の数とする。
> （二）　給与所得者の扶養控除等申告書の提出がない居住者（従たる給与についての扶養控除等申告書の提出があつた居住者を含む。）については、その居住者のその月の給与等の金額から、その給与等の金額から控除される社会保険料等の金額を控除し、その控除後の金額に応じて「その月の社会保険料等控除後の給与等の金額」欄の該当する行を求め、その行と乙欄との交わるところに記載されている金額（従たる給与についての扶養控除等申告書の提出があつた場合には、当該申告書により申告された扶養親族等（第百八十六条の二の規定により当該申告書に記載がされていないものとされる源泉控除対象配偶者及び第百八十六条の三の規定により当該申告書に記載がされていないものとされる源泉控除対象親族を除くものとし、当該扶養親族等が第百九十五条第五項（従たる給与についての扶養控除等申告書）の記載がされた者である場合には同項に規定する書類の提出又は提示がされた扶養親族等に限る。）の数に応じ、その申告された扶養親族等１人ごとに１，５８０円を控除した金額）が、その求める税額である。

English (Machine translation, not official):

> (i)
> Amount of salary or other wage for the month after deduction of social insurance premiums and similar	Column A	Column B
> Number of dependents and similar persons
> 0 persons	1 person	2 persons	3 persons	4 persons	5 persons	6 persons	7 persons
> At least	Less than	Tax amount	Tax amount
> yen	yen	yen	yen	yen	yen	yen	yen	yen	yen	yen
> Less than 111,000 yen	0	0	0	0	0	0	0	0	An amount equal to 3% of the amount of salary or other wage for the month after deduction of social insurance premiums and similar
> 111,000	113,000	140	0	0	0	0	0	0	0	3,900
> 113,000	115,000	240	0	0	0	0	0	0	0	4,000
> 115,000	117,000	340	0	0	0	0	0	0	0	4,000
> 117,000	119,000	440	0	0	0	0	0	0	0	4,100
> 119,000	121,000	540	0	0	0	0	0	0	0	4,200
> 121,000	123,000	640	0	0	0	0	0	0	0	4,200
> 123,000	125,000	740	0	0	0	0	0	0	0	4,300
> 125,000	127,000	840	0	0	0	0	0	0	0	4,400
> 127,000	129,000	940	0	0	0	0	0	0	0	4,700
> 129,000	131,000	1,040	0	0	0	0	0	0	0	5,000
> 131,000	133,000	1,140	0	0	0	0	0	0	0	5,300
> 133,000	135,000	1,240	0	0	0	0	0	0	0	5,600
> 135,000	137,000	1,340	0	0	0	0	0	0	0	5,900
> 137,000	139,000	1,440	0	0	0	0	0	0	0	6,200
> 139,000	141,000	1,540	0	0	0	0	0	0	0	6,500
> 141,000	143,000	1,640	0	0	0	0	0	0	0	6,800
> 143,000	145,000	1,740	160	0	0	0	0	0	0	7,100
> 145,000	147,000	1,840	260	0	0	0	0	0	0	7,300
> 147,000	149,000	1,940	360	0	0	0	0	0	0	7,600
> 149,000	151,000	2,040	460	0	0	0	0	0	0	7,900
> 151,000	153,000	2,140	560	0	0	0	0	0	0	8,200
> 153,000	155,000	2,240	660	0	0	0	0	0	0	8,500
> 155,000	157,000	2,340	760	0	0	0	0	0	0	8,800
> 157,000	159,000	2,440	860	0	0	0	0	0	0	9,100
> 159,000	161,000	2,540	960	0	0	0	0	0	0	9,400
> 161,000	163,000	2,640	1,060	0	0	0	0	0	0	9,700
> 163,000	165,000	2,740	1,160	0	0	0	0	0	0	10,000
> 165,000	167,000	2,840	1,260	0	0	0	0	0	0	10,300
> 167,000	169,000	2,940	1,360	0	0	0	0	0	0	10,600
> 169,000	171,000	3,030	1,450	0	0	0	0	0	0	10,900
> 171,000	173,000	3,100	1,520	0	0	0	0	0	0	11,200
> 173,000	175,000	3,170	1,590	0	0	0	0	0	0	11,500
> 175,000	177,000	3,240	1,660	0	0	0	0	0	0	11,800
> 177,000	179,000	3,310	1,730	150	0	0	0	0	0	12,100
> 179,000	181,000	3,380	1,800	220	0	0	0	0	0	12,400
> 181,000	183,000	3,450	1,870	290	0	0	0	0	0	12,700
> 183,000	185,000	3,520	1,940	360	0	0	0	0	0	13,200
> 185,000	187,000	3,590	2,010	430	0	0	0	0	0	13,900
> 187,000	189,000	3,660	2,080	500	0	0	0	0	0	14,600
> 189,000	191,000	3,730	2,150	570	0	0	0	0	0	15,300
> 191,000	193,000	3,800	2,220	640	0	0	0	0	0	16,000
> 193,000	195,000	3,870	2,290	710	0	0	0	0	0	16,700
> 195,000	197,000	3,940	2,360	780	0	0	0	0	0	17,400
> 197,000	199,000	4,010	2,430	850	0	0	0	0	0	18,100
> 199,000	201,000	4,080	2,500	920	0	0	0	0	0	18,800
> (ii)
> Amount of salary or other wage for the month after deduction of social insurance premiums and similar	Column A	Column B
> Number of dependents and similar persons
> 0 persons	1 person	2 persons	3 persons	4 persons	5 persons	6 persons	7 persons
> At least	Less than	Tax amount	Tax amount
> yen	yen	yen	yen	yen	yen	yen	yen	yen	yen	yen
> 201,000	203,000	4,150	2,570	990	0	0	0	0	0	19,500
> 203,000	205,000	4,220	2,640	1,060	0	0	0	0	0	20,100
> 205,000	207,000	4,290	2,710	1,130	0	0	0	0	0	20,800
> 207,000	209,000	4,360	2,780	1,200	0	0	0	0	0	21,500
> 209,000	211,000	4,430	2,850	1,270	0	0	0	0	0	22,200
> 211,000	213,000	4,500	2,920	1,340	0	0	0	0	0	22,700
> 213,000	215,000	4,570	2,990	1,410	0	0	0	0	0	23,300
> 215,000	217,000	4,640	3,060	1,480	0	0	0	0	0	23,900
> 217,000	219,000	4,710	3,130	1,550	0	0	0	0	0	24,400
> 219,000	221,000	4,780	3,200	1,620	0	0	0	0	0	25,000
> 221,000	224,000	4,870	3,290	1,700	120	0	0	0	0	25,600
> 224,000	227,000	4,980	3,390	1,810	230	0	0	0	0	26,600
> 227,000	230,000	5,080	3,500	1,910	330	0	0	0	0	27,600
> 230,000	233,000	5,190	3,600	2,020	440	0	0	0	0	28,600
> 233,000	236,000	5,290	3,710	2,120	540	0	0	0	0	29,600
> 236,000	239,000	5,400	3,810	2,230	650	0	0	0	0	30,500
> 239,000	242,000	5,500	3,920	2,330	750	0	0	0	0	31,500
> 242,000	245,000	5,610	4,020	2,440	860	0	0	0	0	32,500
> 245,000	248,000	5,710	4,130	2,540	960	0	0	0	0	33,500
> 248,000	251,000	5,820	4,230	2,650	1,070	0	0	0	0	34,500
> 251,000	254,000	5,920	4,340	2,750	1,170	0	0	0	0	35,500
> 254,000	257,000	6,030	4,440	2,860	1,280	0	0	0	0	36,500
> 257,000	260,000	6,130	4,550	2,960	1,380	0	0	0	0	37,500
> 260,000	263,000	6,240	4,650	3,070	1,490	0	0	0	0	38,500
> 263,000	266,000	6,340	4,760	3,170	1,590	0	0	0	0	39,500
> 266,000	269,000	6,450	4,860	3,280	1,700	110	0	0	0	40,400
> 269,000	272,000	6,550	4,970	3,380	1,800	220	0	0	0	41,400
> 272,000	275,000	6,660	5,070	3,490	1,910	320	0	0	0	42,400
> 275,000	278,000	6,760	5,180	3,590	2,010	430	0	0	0	43,400
> 278,000	281,000	6,870	5,280	3,700	2,120	530	0	0	0	44,400
> 281,000	284,000	6,970	5,390	3,800	2,220	640	0	0	0	45,400
> 284,000	287,000	7,080	5,490	3,910	2,330	740	0	0	0	46,400
> 287,000	290,000	7,180	5,600	4,010	2,430	850	0	0	0	47,600
> 290,000	293,000	7,290	5,700	4,120	2,540	950	0	0	0	48,700
> 293,000	296,000	7,390	5,810	4,220	2,640	1,060	0	0	0	49,800
> 296,000	299,000	7,500	5,910	4,330	2,750	1,160	0	0	0	51,000
> 299,000	302,000	7,600	6,020	4,440	2,850	1,270	0	0	0	52,100
> 302,000	305,000	7,720	6,140	4,560	2,970	1,390	0	0	0	53,300
> 305,000	308,000	7,840	6,260	4,680	3,090	1,510	0	0	0	54,100
> 308,000	311,000	7,960	6,380	4,800	3,210	1,630	0	0	0	54,900
> 311,000	314,000	8,080	6,500	4,920	3,330	1,750	170	0	0	55,700
> 314,000	317,000	8,280	6,620	5,040	3,450	1,870	290	0	0	56,500
> 317,000	320,000	8,520	6,740	5,160	3,570	1,990	410	0	0	57,300
> 320,000	323,000	8,760	6,860	5,280	3,690	2,110	530	0	0	58,200
> 323,000	326,000	9,000	6,980	5,400	3,810	2,230	650	0	0	59,200
> 326,000	329,000	9,240	7,100	5,520	3,930	2,350	770	0	0	60,200
> 329,000	332,000	9,480	7,220	5,640	4,050	2,470	890	0	0	61,200
> 332,000	335,000	9,720	7,340	5,760	4,170	2,590	1,010	0	0	62,300
> 335,000	338,000	9,960	7,460	5,880	4,290	2,710	1,130	0	0	63,300
> 338,000	341,000	10,200	7,580	6,000	4,410	2,830	1,250	0	0	64,300
> (iii)
> Amount of salary or other wage for the month after deduction of social insurance premiums and similar	Column A	Column B
> Number of dependents and similar persons
> 0 persons	1 person	2 persons	3 persons	4 persons	5 persons	6 persons	7 persons
> At least	Less than	Tax amount	Tax amount
> yen	yen	yen	yen	yen	yen	yen	yen	yen	yen	yen
> 341,000	344,000	10,440	7,700	6,120	4,530	2,950	1,370	0	0	65,300
> 344,000	347,000	10,680	7,820	6,240	4,650	3,070	1,490	0	0	66,300
> 347,000	350,000	10,920	7,940	6,360	4,770	3,190	1,610	0	0	67,300
> 350,000	353,000	11,160	8,060	6,480	4,890	3,310	1,730	140	0	68,300
> 353,000	356,000	11,400	8,230	6,600	5,010	3,430	1,850	260	0	69,300
> 356,000	359,000	11,640	8,470	6,720	5,130	3,550	1,970	380	0	70,300
> 359,000	362,000	11,880	8,710	6,840	5,250	3,670	2,090	500	0	71,300
> 362,000	365,000	12,120	8,950	6,960	5,370	3,790	2,210	620	0	72,300
> 365,000	368,000	12,360	9,190	7,080	5,490	3,910	2,330	740	0	73,300
> 368,000	371,000	12,600	9,430	7,200	5,610	4,030	2,450	860	0	74,300
> 371,000	374,000	12,840	9,670	7,320	5,730	4,150	2,570	980	0	75,200
> 374,000	377,000	13,080	9,910	7,440	5,850	4,270	2,690	1,100	0	76,100
> 377,000	380,000	13,320	10,150	7,560	5,970	4,390	2,810	1,220	0	77,000
> 380,000	383,000	13,560	10,390	7,680	6,090	4,510	2,930	1,340	0	77,900
> 383,000	386,000	13,800	10,630	7,800	6,210	4,630	3,050	1,460	0	78,800
> 386,000	389,000	14,040	10,870	7,920	6,330	4,750	3,170	1,580	0	79,800
> 389,000	392,000	14,280	11,110	8,040	6,450	4,870	3,290	1,700	120	81,500
> 392,000	395,000	14,520	11,350	8,190	6,570	4,990	3,410	1,820	240	83,200
> 395,000	398,000	14,760	11,590	8,430	6,690	5,110	3,530	1,940	360	84,800
> 398,000	401,000	15,000	11,830	8,670	6,810	5,230	3,650	2,060	480	86,500
> 401,000	404,000	15,240	12,070	8,910	6,930	5,350	3,770	2,180	600	88,200
> 404,000	407,000	15,480	12,310	9,150	7,050	5,470	3,890	2,300	720	89,800
> 407,000	410,000	15,720	12,550	9,390	7,170	5,590	4,010	2,420	840	91,500
> 410,000	413,000	15,960	12,790	9,630	7,290	5,710	4,130	2,540	960	93,200
> 413,000	416,000	16,200	13,030	9,870	7,410	5,830	4,250	2,660	1,080	94,800
> 416,000	419,000	16,440	13,270	10,110	7,530	5,950	4,370	2,780	1,200	96,500
> 419,000	422,000	16,680	13,510	10,350	7,650	6,070	4,490	2,900	1,320	98,200
> 422,000	425,000	16,920	13,750	10,590	7,770	6,190	4,610	3,020	1,440	99,800
> 425,000	428,000	17,160	13,990	10,830	7,890	6,310	4,730	3,140	1,560	101,500
> 428,000	431,000	17,400	14,230	11,070	8,010	6,430	4,850	3,260	1,680	103,200
> 431,000	434,000	17,640	14,470	11,310	8,140	6,550	4,970	3,380	1,800	104,800
> 434,000	437,000	17,880	14,710	11,550	8,380	6,670	5,090	3,500	1,920	106,500
> 437,000	440,000	18,120	14,950	11,790	8,620	6,790	5,210	3,620	2,040	108,200
> 440,000	443,000	18,360	15,190	12,030	8,860	6,910	5,330	3,740	2,160	109,800
> 443,000	446,000	18,600	15,430	12,270	9,100	7,030	5,450	3,860	2,280	111,500
> 446,000	449,000	18,840	15,670	12,510	9,340	7,150	5,570	3,980	2,400	113,100
> 449,000	452,000	19,080	15,910	12,750	9,580	7,270	5,690	4,100	2,520	114,800
> 452,000	455,000	19,320	16,150	12,990	9,820	7,390	5,810	4,220	2,640	116,500
> 455,000	458,000	19,750	16,390	13,230	10,060	7,510	5,930	4,340	2,760	118,100
> 458,000	461,000	20,230	16,630	13,470	10,300	7,630	6,050	4,460	2,880	119,800
> 461,000	464,000	20,710	16,870	13,710	10,540	7,750	6,170	4,580	3,000	121,500
> 464,000	467,000	21,190	17,110	13,950	10,780	7,870	6,290	4,700	3,120	123,100
> 467,000	470,000	21,670	17,350	14,190	11,020	7,990	6,410	4,820	3,240	124,800
> 470,000	473,000	22,150	17,590	14,430	11,260	8,110	6,530	4,940	3,360	126,500
> 473,000	476,000	22,630	17,830	14,670	11,500	8,330	6,650	5,060	3,480	128,100
> 476,000	479,000	23,110	18,070	14,910	11,740	8,570	6,770	5,180	3,600	129,700
> 479,000	482,000	23,590	18,310	15,150	11,980	8,810	6,890	5,300	3,720	131,300
> 482,000	485,000	24,070	18,550	15,390	12,220	9,050	7,010	5,420	3,840	132,800
> 485,000	488,000	24,550	18,790	15,630	12,460	9,290	7,130	5,540	3,960	134,400
> 488,000	491,000	25,030	19,030	15,870	12,700	9,530	7,250	5,660	4,080	136,000
> (iv)
> Amount of salary or other wage for the month after deduction of social insurance premiums and similar	Column A	Column B
> Number of dependents and similar persons
> 0 persons	1 person	2 persons	3 persons	4 persons	5 persons	6 persons	7 persons
> At least	Less than	Tax amount	Tax amount
> yen	yen	yen	yen	yen	yen	yen	yen	yen	yen	yen
> 491,000	494,000	25,510	19,270	16,110	12,940	9,770	7,370	5,780	4,200	137,600
> 494,000	497,000	25,990	19,650	16,350	13,180	10,010	7,490	5,900	4,320	139,100
> 497,000	500,000	26,470	20,130	16,590	13,420	10,250	7,610	6,020	4,440	140,700
> 500,000	503,000	26,950	20,610	16,830	13,660	10,490	7,730	6,140	4,560	142,300
> 503,000	506,000	27,430	21,090	17,070	13,900	10,730	7,850	6,260	4,680	143,900
> 506,000	509,000	27,910	21,570	17,310	14,140	10,970	7,970	6,380	4,800	145,400
> 509,000	512,000	28,390	22,050	17,550	14,380	11,210	8,090	6,500	4,920	147,000
> 512,000	515,000	28,870	22,530	17,790	14,620	11,450	8,290	6,620	5,040	148,600
> 515,000	518,000	29,350	23,010	18,030	14,860	11,690	8,530	6,740	5,160	150,200
> 518,000	521,000	29,830	23,490	18,270	15,100	11,930	8,770	6,860	5,280	151,700
> 521,000	524,000	30,310	23,970	18,510	15,340	12,170	9,010	6,980	5,400	153,300
> 524,000	527,000	30,790	24,450	18,750	15,580	12,410	9,250	7,100	5,520	154,900
> 527,000	530,000	31,270	24,930	18,990	15,820	12,650	9,490	7,220	5,640	156,500
> 530,000	533,000	31,750	25,410	19,230	16,060	12,890	9,730	7,340	5,760	158,000
> 533,000	536,000	32,230	25,890	19,560	16,300	13,130	9,970	7,460	5,880	159,400
> 536,000	539,000	32,710	26,370	20,040	16,540	13,370	10,210	7,580	6,000	160,900
> 539,000	542,000	33,190	26,850	20,520	16,780	13,610	10,450	7,700	6,120	162,300
> 542,000	545,000	33,670	27,330	21,000	17,020	13,850	10,690	7,820	6,240	163,700
> 545,000	548,000	34,150	27,810	21,480	17,260	14,090	10,930	7,940	6,360	165,200
> 548,000	551,000	34,630	28,290	21,960	17,500	14,330	11,170	8,060	6,480	166,600
> 551,000	554,000	35,160	28,820	22,490	17,770	14,600	11,430	8,270	6,610	168,100
> 554,000	557,000	35,700	29,360	23,030	18,040	14,870	11,700	8,540	6,750	169,500
> 557,000	560,000	36,240	29,900	23,570	18,310	15,140	11,970	8,810	6,880	170,900
> 560,000	563,000	36,780	30,440	24,110	18,580	15,410	12,240	9,080	7,020	172,400
> 563,000	566,000	37,320	30,980	24,650	18,850	15,680	12,510	9,350	7,150	173,800
> 566,000	569,000	37,860	31,520	25,190	19,120	15,950	12,780	9,620	7,290	175,300
> 569,000	572,000	38,400	32,060	25,730	19,400	16,220	13,050	9,890	7,420	176,700
> 572,000	575,000	38,940	32,600	26,270	19,940	16,490	13,320	10,160	7,560	178,100
> 575,000	578,000	39,480	33,140	26,810	20,480	16,760	13,590	10,430	7,690	179,600
> 578,000	581,000	40,020	33,680	27,350	21,020	17,030	13,860	10,700	7,830	181,000
> 581,000	584,000	40,560	34,220	27,890	21,560	17,300	14,130	10,970	7,960	182,500
> 584,000	587,000	41,100	34,760	28,430	22,100	17,570	14,400	11,240	8,100	183,900
> 587,000	590,000	41,640	35,300	28,970	22,640	17,840	14,670	11,510	8,340	185,300
> 590,000	593,000	42,180	35,840	29,510	23,180	18,110	14,940	11,780	8,610	186,800
> 593,000	596,000	42,720	36,380	30,050	23,720	18,380	15,210	12,050	8,880	188,200
> 596,000	599,000	43,260	36,920	30,590	24,260	18,650	15,480	12,320	9,150	189,700
> 599,000	602,000	43,800	37,460	31,130	24,800	18,920	15,750	12,590	9,420	191,100
> 602,000	605,000	44,340	38,000	31,670	25,340	19,190	16,020	12,860	9,690	192,500
> 605,000	608,000	44,880	38,540	32,210	25,880	19,540	16,290	13,130	9,960	194,000
> 608,000	611,000	45,420	39,080	32,750	26,420	20,080	16,560	13,400	10,230	195,400
> 611,000	614,000	45,960	39,620	33,290	26,960	20,620	16,830	13,670	10,500	196,900
> 614,000	617,000	46,500	40,160	33,830	27,500	21,160	17,100	13,940	10,770	198,300
> 617,000	620,000	47,040	40,700	34,370	28,040	21,700	17,370	14,210	11,040	199,700
> 620,000	623,000	47,580	41,240	34,910	28,580	22,240	17,640	14,480	11,310	201,200
> 623,000	626,000	48,120	41,780	35,450	29,120	22,780	17,910	14,750	11,580	202,600
> 626,000	629,000	48,660	42,320	35,990	29,660	23,320	18,180	15,020	11,850	204,100
> 629,000	632,000	49,200	42,860	36,530	30,200	23,860	18,450	15,290	12,120	205,500
> 632,000	635,000	49,740	43,400	37,070	30,740	24,400	18,720	15,560	12,390	206,900
> 635,000	638,000	50,280	43,940	37,610	31,280	24,940	18,990	15,830	12,660	208,400
> 638,000	641,000	50,820	44,480	38,150	31,820	25,480	19,260	16,100	12,930	209,800
> (v)
> Amount of salary or other wage for the month after deduction of social insurance premiums and similar	Column A	Column B
> Number of dependents and similar persons
> 0 persons	1 person	2 persons	3 persons	4 persons	5 persons	6 persons	7 persons
> At least	Less than	Tax amount	Tax amount
> yen	yen	yen	yen	yen	yen	yen	yen	yen	yen	yen
> 641,000	644,000	51,360	45,020	38,690	32,360	26,020	19,690	16,370	13,200	211,300
> 644,000	647,000	51,900	45,560	39,230	32,900	26,560	20,230	16,640	13,470	212,500
> 647,000	650,000	52,440	46,100	39,770	33,440	27,100	20,770	16,910	13,740	213,500
> 650,000	653,000	52,980	46,640	40,310	33,980	27,640	21,310	17,180	14,010	214,500
> 653,000	656,000	53,520	47,180	40,850	34,520	28,180	21,850	17,450	14,280	215,500
> 656,000	659,000	54,060	47,720	41,390	35,060	28,720	22,390	17,720	14,550	216,500
> 659,000	662,000	54,600	48,260	41,930	35,600	29,260	22,930	17,990	14,820	217,500
> 662,000	665,000	55,140	48,800	42,470	36,140	29,800	23,470	18,260	15,090	218,500
> 665,000	668,000	55,680	49,340	43,010	36,680	30,340	24,010	18,530	15,360	219,500
> 668,000	671,000	56,220	49,880	43,550	37,220	30,880	24,550	18,800	15,630	220,400
> 671,000	674,000	56,760	50,420	44,090	37,760	31,420	25,090	19,070	15,900	221,400
> 674,000	677,000	57,300	50,960	44,630	38,300	31,960	25,630	19,340	16,170	222,400
> 677,000	680,000	57,840	51,500	45,170	38,840	32,500	26,170	19,840	16,440	223,400
> 680,000	683,000	58,380	52,040	45,710	39,380	33,040	26,710	20,380	16,710	224,400
> 683,000	686,000	58,920	52,580	46,250	39,920	33,580	27,250	20,920	16,980	225,400
> 686,000	689,000	59,460	53,120	46,790	40,460	34,120	27,790	21,460	17,250	226,400
> 689,000	692,000	60,000	53,660	47,330	41,000	34,660	28,330	22,000	17,520	228,000
> 692,000	695,000	60,540	54,200	47,870	41,540	35,200	28,870	22,540	17,790	229,500
> 695,000	698,000	61,080	54,740	48,410	42,080	35,740	29,410	23,080	18,060	231,000
> 698,000	701,000	61,620	55,280	48,950	42,620	36,280	29,950	23,620	18,330	232,500
> 701,000	704,000	62,160	55,820	49,490	43,160	36,820	30,490	24,160	18,600	234,000
> 704,000	707,000	62,700	56,360	50,030	43,700	37,360	31,030	24,700	18,870	235,500
> 707,000	710,000	63,240	56,910	50,570	44,240	37,910	31,570	25,240	19,140	237,000
> 710,000	713,000	63,840	57,510	51,170	44,840	38,510	32,170	25,840	19,510	238,600
> 713,000	716,000	64,440	58,110	51,770	45,440	39,110	32,770	26,440	20,110	240,100
> 716,000	719,000	65,040	58,710	52,370	46,040	39,710	33,370	27,040	20,710	241,600
> 719,000	722,000	65,640	59,310	52,970	46,640	40,310	33,970	27,640	21,310	243,100
> 722,000	725,000	66,240	59,910	53,570	47,240	40,910	34,570	28,240	21,910	244,600
> 725,000	728,000	66,840	60,510	54,170	47,840	41,510	35,170	28,840	22,510	246,100
> 728,000	731,000	67,440	61,110	54,770	48,440	42,110	35,770	29,440	23,110	247,600
> 731,000	734,000	68,040	61,710	55,370	49,040	42,710	36,370	30,040	23,710	249,200
> 734,000	737,000	68,640	62,310	55,970	49,640	43,310	36,970	30,640	24,310	250,700
> 737,000	740,000	69,240	62,910	56,570	50,240	43,910	37,570	31,240	24,910	252,200
> 740,000 yen	69,540	63,210	56,870	50,540	44,210	37,870	31,540	25,210	253,700
> Amount exceeding 740,000 yen but less than 790,000 yen	The tax amount for 740,000 yen, plus an amount equal to 20% of the portion of the amount of salary or other wage for the month after deduction of social insurance premiums and similar that exceeds 740,000 yen	253,700 yen, plus an amount equal to 40% of the portion of the amount of salary or other wage for the month after deduction of social insurance premiums and similar that exceeds 740,000 yen
> 	yen	yen	yen	yen	yen	yen	yen	yen
> 790,000 yen	79,540	73,210	66,870	60,540	54,210	47,870	41,540	35,210
> Amount exceeding 790,000 yen but less than 960,000 yen	The tax amount for 790,000 yen, plus an amount equal to 23% of the portion of the amount of salary or other wage for the month after deduction of social insurance premiums and similar that exceeds 790,000 yen
> (vi)
> Amount of salary or other wage for the month after deduction of social insurance premiums and similar	Column A	Column B
> Number of dependents and similar persons
> 0 persons	1 person	2 persons	3 persons	4 persons	5 persons	6 persons	7 persons
> At least	Less than	Tax amount	Tax amount
> 	yen	yen	yen	yen	yen	yen	yen	yen	
> 960,000 yen	118,640	112,310	105,970	99,640	93,310	86,970	80,640	74,310	
> Amount exceeding 960,000 yen but less than 1,720,000 yen	The tax amount for 960,000 yen, plus an amount equal to 33% of the portion of the amount of salary or other wage for the month after deduction of social insurance premiums and similar that exceeds 960,000 yen	
> 	yen	yen	yen	yen	yen	yen	yen	yen	yen
> 1,720,000 yen	369,440	363,110	356,770	350,440	344,110	337,770	331,440	325,110	645,700
> Amount exceeding 1,720,000 yen but less than 2,130,000 yen	The tax amount for 1,720,000 yen, plus an amount equal to 40% of the portion of the amount of salary or other wage for the month after deduction of social insurance premiums and similar that exceeds 1,720,000 yen	645,700 yen, plus an amount equal to 45% of the portion of the amount of salary or other wage for the month after deduction of social insurance premiums and similar that exceeds 1,720,000 yen
> 	yen	yen	yen	yen	yen	yen	yen	yen
> 2,130,000 yen	538,110	531,780	525,440	519,110	512,780	506,440	500,110	493,780
> Amount exceeding 2,130,000 yen but less than 2,170,000 yen	The tax amount for 2,130,000 yen, plus an amount equal to 40% of the portion of the amount of salary or other wage for the month after deduction of social insurance premiums and similar that exceeds 2,130,000 yen
> 	yen	yen	yen	yen	yen	yen	yen	yen
> 2,170,000 yen	559,440	553,110	546,770	540,440	534,110	527,770	521,440	515,110
> Amount exceeding 2,170,000 yen but less than 2,210,000 yen	The tax amount for 2,170,000 yen, plus an amount equal to 40% of the portion of the amount of salary or other wage for the month after deduction of social insurance premiums and similar that exceeds 2,170,000 yen
> 	yen	yen	yen	yen	yen	yen	yen	yen	
> 2,210,000 yen	580,770	574,440	568,100	561,770	555,440	549,100	542,770	536,440	
> Amount exceeding 2,210,000 yen but less than 2,250,000 yen	The tax amount for 2,210,000 yen, plus an amount equal to 40% of the portion of the amount of salary or other wage for the month after deduction of social insurance premiums and similar that exceeds 2,210,000 yen	
> 	yen	yen	yen	yen	yen	yen	yen	yen	
> 2,250,000 yen	602,100	595,770	589,430	583,100	576,770	570,430	564,100	557,770	
> Amount exceeding 2,250,000 yen but less than 3,500,000 yen	The tax amount for 2,250,000 yen, plus an amount equal to 40% of the portion of the amount of salary or other wage for the month after deduction of social insurance premiums and similar that exceeds 2,250,000 yen	
> (vii)
> Amount of salary or other wage for the month after deduction of social insurance premiums and similar	Column A	Column B
> Number of dependents and similar persons
> 0 persons	1 person	2 persons	3 persons	4 persons	5 persons	6 persons	7 persons
> At least	Less than	Tax amount	Tax amount
> 	yen	yen	yen	yen	yen	yen	yen	yen	
> 3,500,000 yen	1,102,100	1,095,770	1,089,430	1,083,100	1,076,770	1,070,430	1,064,100	1,057,770	
> Amount exceeding 3,500,000 yen	The tax amount for 3,500,000 yen, plus an amount equal to 45% of the portion of the amount of salary or other wage for the month after deduction of social insurance premiums and similar that exceeds 3,500,000 yen	
> If the number of dependents and similar persons exceeds 7, the tax amount for 7 dependents and similar persons, less 1,580 yen for each person in excess of 7	If a return for deduction for Dependents, etc. regarding secondary salaries has been submitted, the tax amount found from the columns above, less 1,580 yen for each dependent or similar person, according to the number of dependents and similar persons stated in that declaration
> (Note) The terms used in this table have the meanings prescribed below:
> (i) "dependents and similar persons" means spouses for withholding deduction and relatives for withholding deduction;
> (ii) "social insurance premiums and similar" means social insurance premiums as prescribed in Article 74, paragraph (2) (Social Insurance Premium Deduction) and small enterprise-based mutual aid premiums and similar payments as prescribed in Article 75, paragraph (2) (Deduction for Small Enterprise-based Mutual Aid Premiums and Similar Payments).
> (Remarks)
> The tax amount is found as follows:
> (i) For a Resident who has submitted a salary income earner's return for deduction for Dependents, etc.:
> (1) First, find the amount remaining after deducting, from the amount of the Resident's salary or other wage for the month, the amount of social insurance premiums and similar deducted from that salary or other wage.
> (2) If the number of dependents and similar persons declared in that declaration (excluding a spouse for withholding deduction who is deemed not to be stated in that declaration pursuant to the provisions of Article 186-2 (Application of the Deduction for a Spouse for Withholding Deduction) and a relative for withholding deduction who is deemed not to be stated in that declaration pursuant to the provisions of Article 186-3 (Application of the Deduction for a Relative for Withholding Deduction), and, where a dependent or similar person is a relative residing outside Japan as prescribed in Article 194, paragraph (5) (Salary Income Earner's Return for Deduction for Dependents, Etc.) (referred to as a "relative residing outside Japan" in (4)), limited to a dependent or similar person for whom the documents prescribed in that paragraph have been submitted or presented; the same applies hereinafter in this (i)) is 7 or fewer, find the applicable row of the "Amount of salary or other wage for the month after deduction of social insurance premiums and similar" column according to the amount found under (1); the amount stated where that row intersects the applicable column of column A found according to the number of dependents and similar persons so declared is the tax amount sought.
> (3) If the number of dependents and similar persons declared in that declaration exceeds 7, the amount obtained by deducting 1,580 yen for each person in excess of 7 from the tax amount found under (2) according to the amount found under (1), treating the number of dependents and similar persons as 7, is the tax amount sought.
> (4) In the cases referred to in (2) and (3), if that declaration states that the Resident is a Person with a Disability, a widow, a single parent, or a working student (if the working student is a person set forth in Article 2, paragraph (1), item (xxxii), (b) or (c) (Definitions), where, in addition to that declaration stating that the Resident is a working student, the documents prescribed in Article 194, paragraph (4) have been submitted or presented), the number obtained by adding one person to the number of dependents and similar persons for each of these categories that applies, and, if that declaration states that there is, among the Resident's spouse in the same household or dependents, a Person with a Disability or a cohabiting Person with a Particular Disability as prescribed in Article 85, paragraph (2) (Timing for Determining Dependents and Similar Matters) (if the Person with a Disability or the cohabiting Person with a Particular Disability is a relative residing outside Japan, limited to a Person with a Disability or a cohabiting Person with a Particular Disability for whom the documents prescribed in Article 194, paragraph (5) have been submitted or presented), the number obtained by adding one person to the number of dependents and similar persons for each such person, is, respectively, the number of dependents and similar persons for the purposes of (2) and (3).
> (ii) For a Resident who has not submitted a salary income earner's return for deduction for Dependents, etc. (including a Resident who has submitted a return for deduction for Dependents, etc. regarding secondary salaries), deduct, from the amount of the Resident's salary or other wage for the month, the amount of social insurance premiums and similar deducted from that salary or other wage, and find the applicable row of the "Amount of salary or other wage for the month after deduction of social insurance premiums and similar" column according to the amount after that deduction; the amount stated where that row intersects column B (if a return for deduction for Dependents, etc. regarding secondary salaries has been submitted, the amount obtained by deducting 1,580 yen for each dependent or similar person declared, according to the number of dependents and similar persons declared in that declaration (excluding a spouse for withholding deduction who is deemed not to be stated in that declaration pursuant to the provisions of Article 186-2 and a relative for withholding deduction who is deemed not to be stated in that declaration pursuant to the provisions of Article 186-3, and, where a dependent or similar person is a person stated as prescribed in Article 195, paragraph (5) (Return for Deduction for Dependents, Etc. Regarding Secondary Salaries), limited to a dependent or similar person for whom the documents prescribed in that paragraph have been submitted or presented)) is the tax amount sought.

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## Sources

- The dates and the amending laws: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/340AC0000000033)
- English name of the law: Japanese Law Translation, Ministry of Justice (https://www.japaneselawtranslation.go.jp/en/laws/view/3120/tb)
- English titles of the amending laws: Written for this site with AI
- The Japanese text before: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/340AC0000000033/20270101_507AC0000000013)
- The Japanese text after: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/340AC0000000033/20270101_508AC0000000012)