# Appended Table 3, its wordings — Income Tax Act

This is the Markdown twin of https://japanlaw.org/en/income-tax-act/history/appdx-3. 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 3 (別表第三) 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 3 (別表第三) — https://japanlaw.org/en/income-tax-act/appdx-3 (as Markdown: https://japanlaw.org/md/en/income-tax-act/appdx-3)
- 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）
> その日の社会保険料等控除後の給与等の金額	甲	乙	丙
> 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	税額
> 円	円	円	円	円	円	円	円	円	円	円	円
> ３，５００円未満	０	０	０	０	０	０	０	０	その日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	０
> ３，５００	３，６００	５	０	０	０	０	０	０	０	１２０	０
> ３，６００	３，７００	１０	０	０	０	０	０	０	０	１３０	０
> ３，７００	３，８００	１５	０	０	０	０	０	０	０	１３０	０
> ３，８００	３，９００	２０	０	０	０	０	０	０	０	１３０	０
> ３，９００	４，０００	２５	０	０	０	０	０	０	０	１４０	０
> ４，０００	４，１００	３０	０	０	０	０	０	０	０	１４０	０
> ４，１００	４，２００	３５	０	０	０	０	０	０	０	１５０	０
> ４，２００	４，３００	４０	０	０	０	０	０	０	０	１６０	０
> ４，３００	４，４００	４５	０	０	０	０	０	０	０	１７０	０
> ４，４００	４，５００	５０	０	０	０	０	０	０	０	１９０	０
> ４，５００	４，６００	５５	５	０	０	０	０	０	０	２００	０
> ４，６００	４，７００	６０	１０	０	０	０	０	０	０	２２０	０
> ４，７００	４，８００	６５	１５	０	０	０	０	０	０	２３０	０
> ４，８００	４，９００	７０	２０	０	０	０	０	０	０	２５０	０
> ４，９００	５，０００	７５	２５	０	０	０	０	０	０	２６０	０
> ５，０００	５，１００	８０	３０	０	０	０	０	０	０	２８０	０
> ５，１００	５，２００	８５	３５	０	０	０	０	０	０	２９０	０
> ５，２００	５，３００	９０	４０	０	０	０	０	０	０	３００	０
> ５，３００	５，４００	９５	４０	０	０	０	０	０	０	３２０	０
> ５，４００	５，５００	１００	４５	０	０	０	０	０	０	３３０	０
> ５，５００	５，６００	１００	５０	０	０	０	０	０	０	３５０	０
> ５，６００	５，７００	１０５	５５	０	０	０	０	０	０	３６０	０
> ５，７００	５，８００	１１０	５５	５	０	０	０	０	０	３８０	０
> ５，８００	５，９００	１１５	６０	５	０	０	０	０	０	３９０	０
> ５，９００	６，０００	１１５	６５	１０	０	０	０	０	０	４１０	０
> ６，０００	６，１００	１２０	６５	１５	０	０	０	０	０	４２０	０
> ６，１００	６，２００	１２５	７０	１５	０	０	０	０	０	４６０	０
> ６，２００	６，３００	１２５	７５	２０	０	０	０	０	０	４９０	０
> ６，３００	６，４００	１３０	７５	２５	０	０	０	０	０	５３０	０
> ６，４００	６，５００	１３５	８０	３０	０	０	０	０	０	５６０	０
> ６，５００	６，６００	１３５	８５	３０	０	０	０	０	０	６００	０
> ６，６００	６，７００	１４０	９０	３５	０	０	０	０	０	６３０	０
> ６，７００	６，８００	１４５	９０	４０	０	０	０	０	０	６７０	０
> ６，８００	６，９００	１５０	９５	４０	０	０	０	０	０	７００	０
> ６，９００	７，０００	１５０	１００	４５	０	０	０	０	０	７３０	０
> ７，０００	７，１００	１５５	１００	５０	０	０	０	０	０	７６０	０
> ７，１００	７，２００	１６０	１０５	５０	０	０	０	０	０	７９０	０
> ７，２００	７，３００	１６０	１１０	５５	５	０	０	０	０	８２０	０
> ７，３００	７，４００	１６５	１１０	６０	５	０	０	０	０	８４０	０
> ７，４００	７，５００	１７０	１１５	６５	１０	０	０	０	０	８８０	０
> ７，５００	７，６００	１７０	１２０	６５	１５	０	０	０	０	９１０	０
> ７，６００	７，７００	１７５	１２５	７０	１５	０	０	０	０	９４０	０
> ７，７００	７，８００	１８０	１２５	７５	２０	０	０	０	０	９７０	０
> ７，８００	７，９００	１８５	１３０	７５	２５	０	０	０	０	１，０１０	０
> ７，９００	８，０００	１８５	１３５	８０	３０	０	０	０	０	１，０４０	０
> （二）
> その日の社会保険料等控除後の給与等の金額	甲	乙	丙
> 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	税額
> 円	円	円	円	円	円	円	円	円	円	円	円
> ８，０００	８，１００	１９０	１３５	８５	３０	０	０	０	０	１，０７０	０
> ８，１００	８，２００	１９５	１４０	８５	３５	０	０	０	０	１，１１０	０
> ８，２００	８，３００	１９５	１４５	９０	４０	０	０	０	０	１，１４０	０
> ８，３００	８，４００	２００	１４５	９５	４０	０	０	０	０	１，１７０	０
> ８，４００	８，５００	２０５	１５０	１００	４５	０	０	０	０	１，２１０	０
> ８，５００	８，６００	２０５	１５５	１００	５０	０	０	０	０	１，２４０	０
> ８，６００	８，７００	２１０	１６０	１０５	５０	０	０	０	０	１，２７０	０
> ８，７００	８，８００	２１５	１６０	１１０	５５	５	０	０	０	１，３００	０
> ８，８００	８，９００	２２０	１６５	１１０	６０	５	０	０	０	１，３４０	０
> ８，９００	９，０００	２２０	１７０	１１５	６５	１０	０	０	０	１，３７０	０
> ９，０００	９，１００	２２５	１７０	１２０	６５	１５	０	０	０	１，４００	０
> ９，１００	９，２００	２３０	１７５	１２０	７０	１５	０	０	０	１，４４０	０
> ９，２００	９，３００	２３０	１８０	１２５	７５	２０	０	０	０	１，４７０	０
> ９，３００	９，４００	２３５	１８０	１３０	７５	２５	０	０	０	１，５００	０
> ９，４００	９，５００	２４０	１８５	１３５	８０	２５	０	０	０	１，５４０	０
> ９，５００	９，６００	２４０	１９０	１３５	８５	３０	０	０	０	１，５７０	０
> ９，６００	９，７００	２４５	１９５	１４０	８５	３５	０	０	０	１，６１０	０
> ９，７００	９，８００	２５０	１９５	１４５	９０	４０	０	０	０	１，６５０	０
> ９，８００	９，９００	２５５	２００	１４５	９５	４０	０	０	０	１，６９０	１
> ９，９００	１０，０００	２５５	２０５	１５０	１００	４５	０	０	０	１，７２０	５
> １０，０００	１０，１００	２６０	２０５	１５５	１００	５０	０	０	０	１，７６０	８
> １０，１００	１０，２００	２６５	２１０	１６０	１０５	５５	０	０	０	１，７９０	１２
> １０，２００	１０，３００	２７０	２１５	１６０	１１０	５５	５	０	０	１，８１０	１５
> １０，３００	１０，４００	２７５	２２０	１６５	１１５	６０	１０	０	０	１，８４０	１９
> １０，４００	１０，５００	２８０	２２５	１７０	１１５	６５	１０	０	０	１，８７０	２２
> １０，５００	１０，６００	２９０	２２５	１７５	１２０	７０	１５	０	０	１，８９０	２６
> １０，６００	１０，７００	２９５	２３０	１８０	１２５	７５	２０	０	０	１，９２０	２９
> １０，７００	１０，８００	３０５	２３５	１８０	１３０	７５	２５	０	０	１，９６０	３３
> １０，８００	１０，９００	３１５	２４０	１８５	１３５	８０	３０	０	０	１，９９０	３６
> １０，９００	１１，０００	３２０	２４５	１９０	１３５	８５	３０	０	０	２，０２０	４０
> １１，０００	１１，１００	３３０	２４５	１９５	１４０	９０	３５	０	０	２，０６０	４３
> １１，１００	１１，２００	３３５	２５０	２００	１４５	９５	４０	０	０	２，０９０	４７
> １１，２００	１１，３００	３４５	２５５	２００	１５０	９５	４５	０	０	２，１２０	５０
> １１，３００	１１，４００	３５５	２６０	２０５	１５５	１００	５０	０	０	２，１６０	５４
> １１，４００	１１，５００	３６０	２６５	２１０	１５５	１０５	５０	０	０	２，１９０	５７
> １１，５００	１１，６００	３７０	２６５	２１５	１６０	１１０	５５	５	０	２，２２０	６１
> １１，６００	１１，７００	３７５	２７０	２２０	１６５	１１５	６０	５	０	２，２６０	６４
> １１，７００	１１，８００	３８５	２８０	２２０	１７０	１１５	６５	１０	０	２，２９０	６８
> １１，８００	１１，９００	３９５	２８５	２２５	１７５	１２０	７０	１５	０	２，３２０	７１
> １１，９００	１２，０００	４００	２９５	２３０	１７５	１２５	７０	２０	０	２，３６０	７５
> １２，０００	１２，１００	４１０	３０５	２３５	１８０	１３０	７５	２５	０	２，３９０	７８
> １２，１００	１２，２００	４１５	３１０	２４０	１８５	１３５	８０	２５	０	２，４２０	８２
> １２，２００	１２，３００	４２５	３２０	２４０	１９０	１３５	８５	３０	０	２，４６０	８５
> １２，３００	１２，４００	４３５	３２５	２４５	１９５	１４０	９０	３５	０	２，４９０	８９
> １２，４００	１２，５００	４４０	３３５	２５０	１９５	１４５	９０	４０	０	２，５２０	９２
> １２，５００	１２，６００	４５０	３４５	２５５	２００	１５０	９５	４５	０	２，５５０	９６
> １２，６００	１２，７００	４５５	３５０	２６０	２０５	１５５	１００	４５	０	２，５８０	９９
> １２，７００	１２，８００	４６５	３６０	２６０	２１０	１５５	１０５	５０	０	２，６１０	１０３
> １２，８００	１２，９００	４７５	３６５	２６５	２１５	１６０	１１０	５５	０	２，６４０	１０６
> １２，９００	１３，０００	４８０	３７５	２７０	２１５	１６５	１１０	６０	５	２，６９０	１１０
> （三）
> その日の社会保険料等控除後の給与等の金額	甲	乙	丙
> 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	税額
> 円	円	円	円	円	円	円	円	円	円	円	円
> １３，０００	１３，１００	４９０	３８５	２８０	２２０	１７０	１１５	６５	１０	２，７５０	１１３
> １３，１００	１３，２００	４９５	３９０	２８５	２２５	１７５	１２０	６５	１５	２，８１０	１１７
> １３，２００	１３，３００	５０５	４００	２９５	２３０	１７５	１２５	７０	２０	２，８６０	１２０
> １３，３００	１３，４００	５１５	４０５	３００	２３５	１８０	１３０	７５	２０	２，９２０	１２４
> １３，４００	１３，５００	５２０	４１５	３１０	２３５	１８５	１３０	８０	２５	２，９７０	１２７
> １３，５００	１３，６００	５３０	４２５	３２０	２４０	１９０	１３５	８５	３０	３，０３０	１３１
> １３，６００	１３，７００	５３５	４３０	３２５	２４５	１９５	１４０	８５	３５	３，０８０	１３４
> １３，７００	１３，８００	５４５	４４０	３３５	２５０	１９５	１４５	９０	４０	３，１４０	１３８
> １３，８００	１３，９００	５５５	４４５	３４０	２５５	２００	１５０	９５	４０	３，１９０	１４２
> １３，９００	１４，０００	５６０	４５５	３５０	２５５	２０５	１５０	１００	４５	３，２５０	１４６
> １４，０００	１４，１００	５７０	４６５	３６０	２６０	２１０	１５５	１０５	５０	３，３１０	１５０
> １４，１００	１４，２００	５７５	４７０	３６５	２６５	２１５	１６０	１０５	５５	３，３６０	１５４
> １４，２００	１４，３００	５８５	４８０	３７５	２７０	２１５	１６５	１１０	６０	３，４２０	１５８
> １４，３００	１４，４００	５９５	４８５	３８０	２７５	２２０	１７０	１１５	６０	３，４７０	１６２
> １４，４００	１４，５００	６００	４９５	３９０	２８５	２２５	１７０	１２０	６５	３，５３０	１６６
> １４，５００	１４，６００	６１０	５０５	４００	２９０	２３０	１７５	１２５	７０	３，５８０	１７０
> １４，６００	１４，７００	６１５	５１０	４０５	３００	２３５	１８０	１２５	７５	３，６４０	１７４
> １４，７００	１４，８００	６２５	５２０	４１５	３１０	２３５	１８５	１３０	８０	３，６９０	１７８
> １４，８００	１４，９００	６３５	５２５	４２０	３１５	２４０	１９０	１３５	８０	３，７５０	１８２
> １４，９００	１５，０００	６４０	５３５	４３０	３２５	２４５	１９０	１４０	８５	３，８００	１８６
> １５，０００	１５，１００	６５５	５４５	４４０	３３０	２５０	１９５	１４５	９０	３，８６０	１９０
> １５，１００	１５，２００	６７０	５５０	４４５	３４０	２５５	２００	１４５	９５	３，９２０	１９４
> １５，２００	１５，３００	６８５	５６０	４５５	３５０	２５５	２０５	１５０	１００	３，９７０	１９８
> １５，３００	１５，４００	７００	５６５	４６０	３５５	２６０	２１０	１５５	１００	４，０３０	２０２
> １５，４００	１５，５００	７１５	５７５	４７０	３６５	２６５	２１０	１６０	１０５	４，０８０	２０６
> １５，５００	１５，６００	７３５	５８５	４８０	３７０	２７０	２１５	１６５	１１０	４，１４０	２１０
> １５，６００	１５，７００	７５０	５９０	４８５	３８０	２７５	２２０	１６５	１１５	４，１９０	２１４
> １５，７００	１５，８００	７６５	６００	４９５	３９０	２８５	２２５	１７０	１２０	４，２５０	２１８
> １５，８００	１５，９００	７８０	６０５	５００	３９５	２９０	２３０	１７５	１２０	４，３００	２２２
> １５，９００	１６，０００	７９５	６１５	５１０	４０５	３００	２３０	１８０	１２５	４，３５０	２２６
> １６，０００	１６，１００	８１５	６２５	５２０	４１０	３０５	２３５	１８５	１３０	４，４１０	２３０
> １６，１００	１６，２００	８３０	６３０	５２５	４２０	３１５	２４０	１８５	１３５	４，４６０	２３４
> １６，２００	１６，３００	８４５	６４０	５３５	４３０	３２５	２４５	１９０	１４０	４，５１０	２３８
> １６，３００	１６，４００	８６０	６５０	５４０	４３５	３３０	２５０	１９５	１４０	４，５６０	２４２
> １６，４００	１６，５００	８７５	６６５	５５０	４４５	３４０	２５０	２００	１４５	４，６２０	２４６
> １６，５００	１６，６００	８９５	６８０	５６０	４５０	３４５	２５５	２０５	１５０	４，６７０	２５０
> １６，６００	１６，７００	９１０	６９５	５６５	４６０	３５５	２６０	２０５	１５５	４，７２０	２５４
> １６，７００	１６，８００	９２５	７１５	５７５	４７０	３６５	２６５	２１０	１６０	４，７７０	２５８
> １６，８００	１６，９００	９４０	７３０	５８０	４７５	３７０	２７０	２１５	１６０	４，８３０	２６２
> １６，９００	１７，０００	９５５	７４５	５９０	４８５	３８０	２７５	２２０	１６５	４，８８０	２６６
> １７，０００	１７，１００	９７５	７６０	６００	４９０	３８５	２８０	２２５	１７０	４，９３０	２７０
> １７，１００	１７，２００	９９０	７７５	６０５	５００	３９５	２９０	２２５	１７５	４，９８０	２７４
> １７，２００	１７，３００	１，００５	７９５	６１５	５１０	４０５	２９５	２３０	１８０	５，０４０	２７８
> １７，３００	１７，４００	１，０２０	８１０	６２０	５１５	４１０	３０５	２３５	１８０	５，０９０	２８２
> １７，４００	１７，５００	１，０３５	８２５	６３０	５２５	４２０	３１５	２４０	１８５	５，１４０	２８６
> １７，５００	１７，６００	１，０５５	８４０	６４０	５３０	４２５	３２０	２４５	１９０	５，１９０	２９０
> １７，６００	１７，７００	１，０７０	８５５	６４５	５４０	４３５	３３０	２４５	１９５	５，２５０	２９４
> １７，７００	１７，８００	１，０８５	８７５	６６０	５５０	４４５	３３５	２５０	２００	５，２９０	２９８
> １７，８００	１７，９００	１，１００	８９０	６８０	５５５	４５０	３４５	２５５	２００	５，３４０	３０２
> １７，９００	１８，０００	１，１１５	９０５	６９５	５６５	４６０	３５５	２６０	２０５	５，３９０	３０６
> （四）
> その日の社会保険料等控除後の給与等の金額	甲	乙	丙
> 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	税額
> 円	円	円	円	円	円	円	円	円	円	円	円
> １８，０００	１８，１００	１，１３５	９２０	７１０	５７０	４６５	３６０	２６５	２１０	５，４４０	３１０
> １８，１００	１８，２００	１，１５０	９３５	７２５	５８０	４７５	３７０	２６５	２１５	５，４９０	３１４
> １８，２００	１８，３００	１，１６５	９５５	７４０	５９０	４８５	３７５	２７０	２２０	５，５３０	３１８
> １８，３００	１８，４００	１，１８０	９７０	７６０	５９５	４９０	３８５	２８０	２２０	５，５８０	３２２
> １８，４００	１８，５００	１，２００	９９０	７７５	６０５	５００	３９５	２９０	２２５	５，６３０	３２６
> １８，５００	１８，６００	１，２１５	１，００５	７９５	６１５	５１０	４０５	３００	２３０	５，６８０	３３０
> １８，６００	１８，７００	１，２３５	１，０２５	８１５	６２５	５２０	４１０	３０５	２３５	５，７３０	３３４
> １８，７００	１８，８００	１，２５５	１，０４０	８３０	６３０	５２５	４２０	３１５	２４０	５，７７０	３３８
> １８，８００	１８，９００	１，２７０	１，０６０	８５０	６４０	５３５	４３０	３２５	２４５	５，８２０	３４２
> １８，９００	１９，０００	１，２９０	１，０８０	８６５	６５５	５４５	４４０	３３５	２５０	５，８７０	３４６
> １９，０００	１９，１００	１，３０５	１，０９５	８８５	６７５	５５５	４５０	３４５	２５５	５，９２０	３５０
> １９，１００	１９，２００	１，３２５	１，１１５	９０５	６９０	５６５	４５５	３５０	２６０	５，９７０	３５４
> １９，２００	１９，３００	１，３４５	１，１３０	９２０	７１０	５７０	４６５	３６０	２６５	６，０１０	３５８
> １９，３００	１９，４００	１，３６０	１，１５０	９４０	７２５	５８０	４７５	３７０	２６５	６，０６０	３６２
> １９，４００	１９，５００	１，３８０	１，１７０	９５５	７４５	５９０	４８５	３８０	２７５	６，１１０	３６６
> １９，５００	１９，６００	１，３９５	１，１８５	９７５	７６５	６００	４９５	３９０	２８０	６，１６０	３７１
> １９，６００	１９，７００	１，４１５	１，２０５	９９５	７８０	６１０	５００	３９５	２９０	６，２１０	３７９
> １９，７００	１９，８００	１，４３５	１，２２０	１，０１０	８００	６１５	５１０	４０５	３００	６，２５０	３８７
> １９，８００	１９，９００	１，４５０	１，２４０	１，０３０	８１５	６２５	５２０	４１５	３１０	６，３００	３９５
> １９，９００	２０，０００	１，４７０	１，２６０	１，０４５	８３５	６３５	５３０	４２５	３２０	６，３５０	４０３
> ２０，０００	２０，１００	１，４８５	１，２７５	１，０６５	８５５	６４５	５４０	４３５	３２５	６，４００	４１１
> ２０，１００	２０，２００	１，５０５	１，２９５	１，０８５	８７０	６６０	５４５	４４０	３３５	６，４５０	４１９
> ２０，２００	２０，３００	１，５２５	１，３１０	１，１００	８９０	６８０	５５５	４５０	３４５	６，４９０	４２７
> ２０，３００	２０，４００	１，５４０	１，３３０	１，１２０	９０５	６９５	５６５	４６０	３５５	６，５４０	４３５
> ２０，４００	２０，５００	１，５６０	１，３５０	１，１３５	９２５	７１５	５７５	４７０	３６５	６，５９０	４４３
> ２０，５００	２０，６００	１，５７５	１，３６５	１，１５５	９４５	７３０	５８５	４８０	３７０	６，６４０	４５１
> ２０，６００	２０，７００	１，５９５	１，３８５	１，１７５	９６０	７５０	５９０	４８５	３８０	６，６９０	４５９
> ２０，７００	２０，８００	１，６１５	１，４００	１，１９０	９８０	７７０	６００	４９５	３９０	６，７３０	４６７
> ２０，８００	２０，９００	１，６３０	１，４２０	１，２１０	９９５	７８５	６１０	５０５	４００	６，７８０	４７５
> ２０，９００	２１，０００	１，６５０	１，４４０	１，２２５	１，０１５	８０５	６２０	５１５	４１０	６，８３０	４８３
> ２１，０００	２１，１００	１，６６５	１，４５５	１，２４５	１，０３５	８２０	６３０	５２５	４１５	６，８８０	４９１
> ２１，１００	２１，２００	１，６８５	１，４７５	１，２６５	１，０５０	８４０	６３５	５３０	４２５	６，９３０	４９９
> ２１，２００	２１，３００	１，７０５	１，４９０	１，２８０	１，０７０	８６０	６４５	５４０	４３５	６，９７０	５０７
> ２１，３００	２１，４００	１，７２０	１，５１０	１，３００	１，０８５	８７５	６６５	５５０	４４５	７，０２０	５１５
> ２１，４００	２１，５００	１，７４０	１，５３０	１，３１５	１，１０５	８９５	６８５	５６０	４５５	７，０６０	５２３
> ２１，５００	２１，６００	１，７５５	１，５４５	１，３３５	１，１２５	９１０	７００	５７０	４６０	７，１００	５３１
> ２１，６００	２１，７００	１，７７５	１，５６５	１，３５５	１，１４０	９３０	７２０	５７５	４７０	７，１３０	５３９
> ２１，７００	２１，８００	１，７９５	１，５８０	１，３７０	１，１６０	９５０	７３５	５８５	４８０	７，１６０	５４７
> ２１，８００	２１，９００	１，８１０	１，６００	１，３９０	１，１７５	９６５	７５５	５９５	４９０	７，１９０	５５５
> ２１，９００	２２，０００	１，８３０	１，６２０	１，４０５	１，１９５	９８５	７７５	６０５	５００	７，２３０	５６３
> ２２，０００	２２，１００	１，８４５	１，６３５	１，４２５	１，２１５	１，０００	７９０	６１５	５０５	７，２６０	５７１
> ２２，１００	２２，２００	１，８６５	１，６５５	１，４４５	１，２３０	１，０２０	８１０	６２０	５１５	７，２９０	５７９
> ２２，２００	２２，３００	１，８８５	１，６７０	１，４６０	１，２５０	１，０４０	８２５	６３０	５２５	７，３３０	５８７
> ２２，３００	２２，４００	１，９００	１，６９０	１，４８０	１，２６５	１，０５５	８４５	６４０	５３５	７，３６０	５９５
> ２２，４００	２２，５００	１，９２０	１，７１０	１，４９５	１，２８５	１，０７５	８６５	６５０	５４５	７，３９０	６０３
> ２２，５００	２２，６００	１，９３５	１，７２５	１，５１５	１，３０５	１，０９０	８８０	６７０	５５０	７，４３０	６１１
> ２２，６００	２２，７００	１，９５５	１，７４５	１，５３５	１，３２０	１，１１０	９００	６９０	５６０	７，４６０	６１９
> ２２，７００	２２，８００	１，９７５	１，７６０	１，５５０	１，３４０	１，１３０	９１５	７０５	５７０	７，４９０	６２７
> ２２，８００	２２，９００	１，９９０	１，７８０	１，５７０	１，３５５	１，１４５	９３５	７２５	５８０	７，５２０	６３５
> ２２，９００	２３，０００	２，０１０	１，８００	１，５８５	１，３７５	１，１６５	９５５	７４０	５９０	７，５７０	６４３
> （五）
> その日の社会保険料等控除後の給与等の金額	甲	乙	丙
> 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	税額
> 円	円	円	円	円	円	円	円	円	円	円	円
> ２３，０００	２３，１００	２，０２５	１，８１５	１，６０５	１，３９５	１，１８０	９７０	７６０	５９５	７，６２０	６５１
> ２３，１００	２３，２００	２，０４５	１，８３５	１，６２５	１，４１０	１，２００	９９０	７８０	６０５	７，６７０	６５９
> ２３，２００	２３，３００	２，０６５	１，８５０	１，６４０	１，４３０	１，２２０	１，００５	７９５	６１５	７，７２０	６６７
> ２３，３００	２３，４００	２，０８０	１，８７０	１，６６０	１，４４５	１，２３５	１，０２５	８１５	６２５	７，７８０	６７５
> ２３，４００	２３，５００	２，１００	１，８９０	１，６７５	１，４６５	１，２５５	１，０４５	８３０	６３５	７，８３０	６８３
> ２３，５００	２３，６００	２，１１５	１，９０５	１，６９５	１，４８５	１，２７０	１，０６０	８５０	６４０	７，８８０	６９１
> ２３，６００	２３，７００	２，１３５	１，９２５	１，７１５	１，５００	１，２９０	１，０８０	８７０	６５５	７，９３０	６９９
> ２３，７００	２３，８００	２，１５５	１，９４５	１，７３５	１，５２０	１，３１０	１，１００	８９０	６７５	７，９８０	７０７
> ２３，８００	２３，９００	２，１７５	１，９６５	１，７５５	１，５４０	１，３３０	１，１２０	９１０	６９５	８，０３０	７１５
> ２３，９００	２４，０００	２，１９５	１，９８５	１，７７５	１，５６０	１，３５０	１，１４０	９３０	７１５	８，０８０	７２３
> ２４，０００円	２，２０５	１，９９５	１，７８５	１，５７０	１，３６０	１，１５０	９４０	７２５	８，１３０	７３１
> ２４，０００円を超え２６，５００円に満たない金額	２４，０００円の場合の税額に、その日の社会保険料等控除後の給与等の金額のうち２４，０００円を超える金額の２０％に相当する金額を加算した金額	８，１３０円に、その日の社会保険料等控除後の給与等の金額のうち２４，０００円を超える金額の４０％に相当する金額を加算した金額	７３１円に、その日の社会保険料等控除後の給与等の金額のうち２４，０００円を超える金額の１０％に相当する金額を加算した金額
> 	円	円	円	円	円	円	円	円		円
> ２６，５００円	２，７０５	２，４９５	２，２８５	２，０７０	１，８６０	１，６５０	１，４４０	１，２２５		９８１
> ２６，５００円を超え３２，５００円に満たない金額	２６，５００円の場合の税額に、その日の社会保険料等控除後の給与等の金額のうち２６，５００円を超える金額の２３％に相当する金額を加算した金額		９８１円に、その日の社会保険料等控除後の給与等の金額のうち２６，５００円を超える金額の２０％に相当する金額を加算した金額
> 	円	円	円	円	円	円	円	円		円
> ３２，５００円	４，０８５	３，８７５	３，６６５	３，４５０	３，２４０	３，０３０	２，８２０	２，６０５		２，１８１
> ３２，５００円を超え５７，５００円に満たない金額	３２，５００円の場合の税額に、その日の社会保険料等控除後の給与等の金額のうち３２，５００円を超える金額の３３％に相当する金額を加算した金額		２，１８１円に、その日の社会保険料等控除後の給与等の金額のうち３２，５００円を超える金額の２５％に相当する金額を加算した金額
> （六）
> その日の社会保険料等控除後の給与等の金額	甲	乙	丙
> 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	税額
> 	円	円	円	円	円	円	円	円	円	円
> ５７，５００円	１２，３３５	１２，１２５	１１，９１５	１１，７００	１１，４９０	１１，２８０	１１，０７０	１０，８５５	２１，５３０	８，４３１
> ５７，５００円を超え７１，０００円に満たない金額	５７，５００円の場合の税額に、その日の社会保険料等控除後の給与等の金額のうち５７，５００円を超える金額の４０％に相当する金額を加算した金額	２１，５３０円に、その日の社会保険料等控除後の給与等の金額のうち５７，５００円を超える金額の４５％に相当する金額を加算した金額	８，４３１円に、その日の社会保険料等控除後の給与等の金額のうち５７，５００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
> ７１，０００円	１７，８５０	１７，６４０	１７，４３０	１７，２１５	１７，００５	１６，７９５	１６，５８５	１６，３７０
> ７１，０００円を超え７２，５００円に満たない金額	７１，０００円の場合の税額に、その日の社会保険料等控除後の給与等の金額のうち７１，０００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
> ７２，５００円	１８，６３０	１８，４２０	１８，２１０	１７，９９５	１７，７８５	１７，５７５	１７，３６５	１７，１５０
> ７２，５００円を超え７３，５００円に満たない金額	７２，５００円の場合の税額に、その日の社会保険料等控除後の給与等の金額のうち７２，５００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
> ７３，５００円	１９，２１０	１９，０００	１８，７９０	１８，５７５	１８，３６５	１８，１５５	１７，９４５	１７，７３０
> ７３，５００円を超え７５，０００円に満たない金額	７３，５００円の場合の税額に、その日の社会保険料等控除後の給与等の金額のうち７３，５００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		
> ７５，０００円	１９，９９０	１９，７８０	１９，５７０	１９，３５５	１９，１４５	１８，９３５	１８，７２５	１８，５１０		
> ７５，０００円を超え１１６，５００円に満たない金額	７５，０００円の場合の税額に、その日の社会保険料等控除後の給与等の金額のうち７５，０００円を超える金額の４０％に相当する金額を加算した金額		
> （七）
> その日の社会保険料等控除後の給与等の金額	甲	乙	丙
> 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	税額
> 	円	円	円	円	円	円	円	円		円
> １１６，５００円	３６，５９０	３６，３８０	３６，１７０	３５，９５５	３５，７４５	３５，５３５	３５，３２５	３５，１１０		２７，９０１
> １１６，５００円を超える金額	１１６，５００円の場合の税額に、その日の社会保険料等控除後の給与等の金額のうち１１６，５００円を超える金額の４５％に相当する金額を加算した金額		２７，９０１円に、その日の社会保険料等控除後の給与等の金額のうち１１６，５００円を超える金額の４０％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５０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５０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、その居住者のその日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「その日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５０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、
> （１）　（２）に該当する場合を除き、その居住者のその日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「その日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５０円を控除した金額）が、その求める税額である。
> （２）　その給与等が第百八十五条第一項第三号（賞与以外の給与等に係る徴収税額）に掲げる給与等であるときは、その居住者のその日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「その日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、その行と丙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。

English (Machine translation, not official):

> (i)
> Amount of salary or other wage for the day after deduction of social insurance premiums and similar	Column A	Column B	Column C
> 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	Tax amount
> yen	yen	yen	yen	yen	yen	yen	yen	yen	yen	yen	yen
> Less than 3,500 yen	0	0	0	0	0	0	0	0	An amount equal to 3% of the amount of salary or other wage for the day after deduction of social insurance premiums and similar	0
> 3,500	3,600	5	0	0	0	0	0	0	0	120	0
> 3,600	3,700	10	0	0	0	0	0	0	0	130	0
> 3,700	3,800	15	0	0	0	0	0	0	0	130	0
> 3,800	3,900	20	0	0	0	0	0	0	0	130	0
> 3,900	4,000	25	0	0	0	0	0	0	0	140	0
> 4,000	4,100	30	0	0	0	0	0	0	0	140	0
> 4,100	4,200	35	0	0	0	0	0	0	0	150	0
> 4,200	4,300	40	0	0	0	0	0	0	0	160	0
> 4,300	4,400	45	0	0	0	0	0	0	0	170	0
> 4,400	4,500	50	0	0	0	0	0	0	0	190	0
> 4,500	4,600	55	5	0	0	0	0	0	0	200	0
> 4,600	4,700	60	10	0	0	0	0	0	0	220	0
> 4,700	4,800	65	15	0	0	0	0	0	0	230	0
> 4,800	4,900	70	20	0	0	0	0	0	0	250	0
> 4,900	5,000	75	25	0	0	0	0	0	0	260	0
> 5,000	5,100	80	30	0	0	0	0	0	0	280	0
> 5,100	5,200	85	35	0	0	0	0	0	0	290	0
> 5,200	5,300	90	40	0	0	0	0	0	0	300	0
> 5,300	5,400	95	40	0	0	0	0	0	0	320	0
> 5,400	5,500	100	45	0	0	0	0	0	0	330	0
> 5,500	5,600	100	50	0	0	0	0	0	0	350	0
> 5,600	5,700	105	55	0	0	0	0	0	0	360	0
> 5,700	5,800	110	55	5	0	0	0	0	0	380	0
> 5,800	5,900	115	60	5	0	0	0	0	0	390	0
> 5,900	6,000	115	65	10	0	0	0	0	0	410	0
> 6,000	6,100	120	65	15	0	0	0	0	0	420	0
> 6,100	6,200	125	70	15	0	0	0	0	0	460	0
> 6,200	6,300	125	75	20	0	0	0	0	0	490	0
> 6,300	6,400	130	75	25	0	0	0	0	0	530	0
> 6,400	6,500	135	80	30	0	0	0	0	0	560	0
> 6,500	6,600	135	85	30	0	0	0	0	0	600	0
> 6,600	6,700	140	90	35	0	0	0	0	0	630	0
> 6,700	6,800	145	90	40	0	0	0	0	0	670	0
> 6,800	6,900	150	95	40	0	0	0	0	0	700	0
> 6,900	7,000	150	100	45	0	0	0	0	0	730	0
> 7,000	7,100	155	100	50	0	0	0	0	0	760	0
> 7,100	7,200	160	105	50	0	0	0	0	0	790	0
> 7,200	7,300	160	110	55	5	0	0	0	0	820	0
> 7,300	7,400	165	110	60	5	0	0	0	0	840	0
> 7,400	7,500	170	115	65	10	0	0	0	0	880	0
> 7,500	7,600	170	120	65	15	0	0	0	0	910	0
> 7,600	7,700	175	125	70	15	0	0	0	0	940	0
> 7,700	7,800	180	125	75	20	0	0	0	0	970	0
> 7,800	7,900	185	130	75	25	0	0	0	0	1,010	0
> 7,900	8,000	185	135	80	30	0	0	0	0	1,040	0
> (ii)
> Amount of salary or other wage for the day after deduction of social insurance premiums and similar	Column A	Column B	Column C
> 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	Tax amount
> yen	yen	yen	yen	yen	yen	yen	yen	yen	yen	yen	yen
> 8,000	8,100	190	135	85	30	0	0	0	0	1,070	0
> 8,100	8,200	195	140	85	35	0	0	0	0	1,110	0
> 8,200	8,300	195	145	90	40	0	0	0	0	1,140	0
> 8,300	8,400	200	145	95	40	0	0	0	0	1,170	0
> 8,400	8,500	205	150	100	45	0	0	0	0	1,210	0
> 8,500	8,600	205	155	100	50	0	0	0	0	1,240	0
> 8,600	8,700	210	160	105	50	0	0	0	0	1,270	0
> 8,700	8,800	215	160	110	55	5	0	0	0	1,300	0
> 8,800	8,900	220	165	110	60	5	0	0	0	1,340	0
> 8,900	9,000	220	170	115	65	10	0	0	0	1,370	0
> 9,000	9,100	225	170	120	65	15	0	0	0	1,400	0
> 9,100	9,200	230	175	120	70	15	0	0	0	1,440	0
> 9,200	9,300	230	180	125	75	20	0	0	0	1,470	0
> 9,300	9,400	235	180	130	75	25	0	0	0	1,500	0
> 9,400	9,500	240	185	135	80	25	0	0	0	1,540	0
> 9,500	9,600	240	190	135	85	30	0	0	0	1,570	0
> 9,600	9,700	245	195	140	85	35	0	0	0	1,610	0
> 9,700	9,800	250	195	145	90	40	0	0	0	1,650	0
> 9,800	9,900	255	200	145	95	40	0	0	0	1,690	1
> 9,900	10,000	255	205	150	100	45	0	0	0	1,720	5
> 10,000	10,100	260	205	155	100	50	0	0	0	1,760	8
> 10,100	10,200	265	210	160	105	55	0	0	0	1,790	12
> 10,200	10,300	270	215	160	110	55	5	0	0	1,810	15
> 10,300	10,400	275	220	165	115	60	10	0	0	1,840	19
> 10,400	10,500	280	225	170	115	65	10	0	0	1,870	22
> 10,500	10,600	290	225	175	120	70	15	0	0	1,890	26
> 10,600	10,700	295	230	180	125	75	20	0	0	1,920	29
> 10,700	10,800	305	235	180	130	75	25	0	0	1,960	33
> 10,800	10,900	315	240	185	135	80	30	0	0	1,990	36
> 10,900	11,000	320	245	190	135	85	30	0	0	2,020	40
> 11,000	11,100	330	245	195	140	90	35	0	0	2,060	43
> 11,100	11,200	335	250	200	145	95	40	0	0	2,090	47
> 11,200	11,300	345	255	200	150	95	45	0	0	2,120	50
> 11,300	11,400	355	260	205	155	100	50	0	0	2,160	54
> 11,400	11,500	360	265	210	155	105	50	0	0	2,190	57
> 11,500	11,600	370	265	215	160	110	55	5	0	2,220	61
> 11,600	11,700	375	270	220	165	115	60	5	0	2,260	64
> 11,700	11,800	385	280	220	170	115	65	10	0	2,290	68
> 11,800	11,900	395	285	225	175	120	70	15	0	2,320	71
> 11,900	12,000	400	295	230	175	125	70	20	0	2,360	75
> 12,000	12,100	410	305	235	180	130	75	25	0	2,390	78
> 12,100	12,200	415	310	240	185	135	80	25	0	2,420	82
> 12,200	12,300	425	320	240	190	135	85	30	0	2,460	85
> 12,300	12,400	435	325	245	195	140	90	35	0	2,490	89
> 12,400	12,500	440	335	250	195	145	90	40	0	2,520	92
> 12,500	12,600	450	345	255	200	150	95	45	0	2,550	96
> 12,600	12,700	455	350	260	205	155	100	45	0	2,580	99
> 12,700	12,800	465	360	260	210	155	105	50	0	2,610	103
> 12,800	12,900	475	365	265	215	160	110	55	0	2,640	106
> 12,900	13,000	480	375	270	215	165	110	60	5	2,690	110
> (iii)
> Amount of salary or other wage for the day after deduction of social insurance premiums and similar	Column A	Column B	Column C
> 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	Tax amount
> yen	yen	yen	yen	yen	yen	yen	yen	yen	yen	yen	yen
> 13,000	13,100	490	385	280	220	170	115	65	10	2,750	113
> 13,100	13,200	495	390	285	225	175	120	65	15	2,810	117
> 13,200	13,300	505	400	295	230	175	125	70	20	2,860	120
> 13,300	13,400	515	405	300	235	180	130	75	20	2,920	124
> 13,400	13,500	520	415	310	235	185	130	80	25	2,970	127
> 13,500	13,600	530	425	320	240	190	135	85	30	3,030	131
> 13,600	13,700	535	430	325	245	195	140	85	35	3,080	134
> 13,700	13,800	545	440	335	250	195	145	90	40	3,140	138
> 13,800	13,900	555	445	340	255	200	150	95	40	3,190	142
> 13,900	14,000	560	455	350	255	205	150	100	45	3,250	146
> 14,000	14,100	570	465	360	260	210	155	105	50	3,310	150
> 14,100	14,200	575	470	365	265	215	160	105	55	3,360	154
> 14,200	14,300	585	480	375	270	215	165	110	60	3,420	158
> 14,300	14,400	595	485	380	275	220	170	115	60	3,470	162
> 14,400	14,500	600	495	390	285	225	170	120	65	3,530	166
> 14,500	14,600	610	505	400	290	230	175	125	70	3,580	170
> 14,600	14,700	615	510	405	300	235	180	125	75	3,640	174
> 14,700	14,800	625	520	415	310	235	185	130	80	3,690	178
> 14,800	14,900	635	525	420	315	240	190	135	80	3,750	182
> 14,900	15,000	640	535	430	325	245	190	140	85	3,800	186
> 15,000	15,100	655	545	440	330	250	195	145	90	3,860	190
> 15,100	15,200	670	550	445	340	255	200	145	95	3,920	194
> 15,200	15,300	685	560	455	350	255	205	150	100	3,970	198
> 15,300	15,400	700	565	460	355	260	210	155	100	4,030	202
> 15,400	15,500	715	575	470	365	265	210	160	105	4,080	206
> 15,500	15,600	735	585	480	370	270	215	165	110	4,140	210
> 15,600	15,700	750	590	485	380	275	220	165	115	4,190	214
> 15,700	15,800	765	600	495	390	285	225	170	120	4,250	218
> 15,800	15,900	780	605	500	395	290	230	175	120	4,300	222
> 15,900	16,000	795	615	510	405	300	230	180	125	4,350	226
> 16,000	16,100	815	625	520	410	305	235	185	130	4,410	230
> 16,100	16,200	830	630	525	420	315	240	185	135	4,460	234
> 16,200	16,300	845	640	535	430	325	245	190	140	4,510	238
> 16,300	16,400	860	650	540	435	330	250	195	140	4,560	242
> 16,400	16,500	875	665	550	445	340	250	200	145	4,620	246
> 16,500	16,600	895	680	560	450	345	255	205	150	4,670	250
> 16,600	16,700	910	695	565	460	355	260	205	155	4,720	254
> 16,700	16,800	925	715	575	470	365	265	210	160	4,770	258
> 16,800	16,900	940	730	580	475	370	270	215	160	4,830	262
> 16,900	17,000	955	745	590	485	380	275	220	165	4,880	266
> 17,000	17,100	975	760	600	490	385	280	225	170	4,930	270
> 17,100	17,200	990	775	605	500	395	290	225	175	4,980	274
> 17,200	17,300	1,005	795	615	510	405	295	230	180	5,040	278
> 17,300	17,400	1,020	810	620	515	410	305	235	180	5,090	282
> 17,400	17,500	1,035	825	630	525	420	315	240	185	5,140	286
> 17,500	17,600	1,055	840	640	530	425	320	245	190	5,190	290
> 17,600	17,700	1,070	855	645	540	435	330	245	195	5,250	294
> 17,700	17,800	1,085	875	660	550	445	335	250	200	5,290	298
> 17,800	17,900	1,100	890	680	555	450	345	255	200	5,340	302
> 17,900	18,000	1,115	905	695	565	460	355	260	205	5,390	306
> (iv)
> Amount of salary or other wage for the day after deduction of social insurance premiums and similar	Column A	Column B	Column C
> 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	Tax amount
> yen	yen	yen	yen	yen	yen	yen	yen	yen	yen	yen	yen
> 18,000	18,100	1,135	920	710	570	465	360	265	210	5,440	310
> 18,100	18,200	1,150	935	725	580	475	370	265	215	5,490	314
> 18,200	18,300	1,165	955	740	590	485	375	270	220	5,530	318
> 18,300	18,400	1,180	970	760	595	490	385	280	220	5,580	322
> 18,400	18,500	1,200	990	775	605	500	395	290	225	5,630	326
> 18,500	18,600	1,215	1,005	795	615	510	405	300	230	5,680	330
> 18,600	18,700	1,235	1,025	815	625	520	410	305	235	5,730	334
> 18,700	18,800	1,255	1,040	830	630	525	420	315	240	5,770	338
> 18,800	18,900	1,270	1,060	850	640	535	430	325	245	5,820	342
> 18,900	19,000	1,290	1,080	865	655	545	440	335	250	5,870	346
> 19,000	19,100	1,305	1,095	885	675	555	450	345	255	5,920	350
> 19,100	19,200	1,325	1,115	905	690	565	455	350	260	5,970	354
> 19,200	19,300	1,345	1,130	920	710	570	465	360	265	6,010	358
> 19,300	19,400	1,360	1,150	940	725	580	475	370	265	6,060	362
> 19,400	19,500	1,380	1,170	955	745	590	485	380	275	6,110	366
> 19,500	19,600	1,395	1,185	975	765	600	495	390	280	6,160	371
> 19,600	19,700	1,415	1,205	995	780	610	500	395	290	6,210	379
> 19,700	19,800	1,435	1,220	1,010	800	615	510	405	300	6,250	387
> 19,800	19,900	1,450	1,240	1,030	815	625	520	415	310	6,300	395
> 19,900	20,000	1,470	1,260	1,045	835	635	530	425	320	6,350	403
> 20,000	20,100	1,485	1,275	1,065	855	645	540	435	325	6,400	411
> 20,100	20,200	1,505	1,295	1,085	870	660	545	440	335	6,450	419
> 20,200	20,300	1,525	1,310	1,100	890	680	555	450	345	6,490	427
> 20,300	20,400	1,540	1,330	1,120	905	695	565	460	355	6,540	435
> 20,400	20,500	1,560	1,350	1,135	925	715	575	470	365	6,590	443
> 20,500	20,600	1,575	1,365	1,155	945	730	585	480	370	6,640	451
> 20,600	20,700	1,595	1,385	1,175	960	750	590	485	380	6,690	459
> 20,700	20,800	1,615	1,400	1,190	980	770	600	495	390	6,730	467
> 20,800	20,900	1,630	1,420	1,210	995	785	610	505	400	6,780	475
> 20,900	21,000	1,650	1,440	1,225	1,015	805	620	515	410	6,830	483
> 21,000	21,100	1,665	1,455	1,245	1,035	820	630	525	415	6,880	491
> 21,100	21,200	1,685	1,475	1,265	1,050	840	635	530	425	6,930	499
> 21,200	21,300	1,705	1,490	1,280	1,070	860	645	540	435	6,970	507
> 21,300	21,400	1,720	1,510	1,300	1,085	875	665	550	445	7,020	515
> 21,400	21,500	1,740	1,530	1,315	1,105	895	685	560	455	7,060	523
> 21,500	21,600	1,755	1,545	1,335	1,125	910	700	570	460	7,100	531
> 21,600	21,700	1,775	1,565	1,355	1,140	930	720	575	470	7,130	539
> 21,700	21,800	1,795	1,580	1,370	1,160	950	735	585	480	7,160	547
> 21,800	21,900	1,810	1,600	1,390	1,175	965	755	595	490	7,190	555
> 21,900	22,000	1,830	1,620	1,405	1,195	985	775	605	500	7,230	563
> 22,000	22,100	1,845	1,635	1,425	1,215	1,000	790	615	505	7,260	571
> 22,100	22,200	1,865	1,655	1,445	1,230	1,020	810	620	515	7,290	579
> 22,200	22,300	1,885	1,670	1,460	1,250	1,040	825	630	525	7,330	587
> 22,300	22,400	1,900	1,690	1,480	1,265	1,055	845	640	535	7,360	595
> 22,400	22,500	1,920	1,710	1,495	1,285	1,075	865	650	545	7,390	603
> 22,500	22,600	1,935	1,725	1,515	1,305	1,090	880	670	550	7,430	611
> 22,600	22,700	1,955	1,745	1,535	1,320	1,110	900	690	560	7,460	619
> 22,700	22,800	1,975	1,760	1,550	1,340	1,130	915	705	570	7,490	627
> 22,800	22,900	1,990	1,780	1,570	1,355	1,145	935	725	580	7,520	635
> 22,900	23,000	2,010	1,800	1,585	1,375	1,165	955	740	590	7,570	643
> (v)
> Amount of salary or other wage for the day after deduction of social insurance premiums and similar	Column A	Column B	Column C
> 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	Tax amount
> yen	yen	yen	yen	yen	yen	yen	yen	yen	yen	yen	yen
> 23,000	23,100	2,025	1,815	1,605	1,395	1,180	970	760	595	7,620	651
> 23,100	23,200	2,045	1,835	1,625	1,410	1,200	990	780	605	7,670	659
> 23,200	23,300	2,065	1,850	1,640	1,430	1,220	1,005	795	615	7,720	667
> 23,300	23,400	2,080	1,870	1,660	1,445	1,235	1,025	815	625	7,780	675
> 23,400	23,500	2,100	1,890	1,675	1,465	1,255	1,045	830	635	7,830	683
> 23,500	23,600	2,115	1,905	1,695	1,485	1,270	1,060	850	640	7,880	691
> 23,600	23,700	2,135	1,925	1,715	1,500	1,290	1,080	870	655	7,930	699
> 23,700	23,800	2,155	1,945	1,735	1,520	1,310	1,100	890	675	7,980	707
> 23,800	23,900	2,175	1,965	1,755	1,540	1,330	1,120	910	695	8,030	715
> 23,900	24,000	2,195	1,985	1,775	1,560	1,350	1,140	930	715	8,080	723
> 24,000 yen	2,205	1,995	1,785	1,570	1,360	1,150	940	725	8,130	731
> Amount exceeding 24,000 yen but less than 26,500 yen	The tax amount for 24,000 yen, plus an amount equal to 20% of the portion of the amount of salary or other wage for the day after deduction of social insurance premiums and similar that exceeds 24,000 yen	8,130 yen, plus an amount equal to 40% of the portion of the amount of salary or other wage for the day after deduction of social insurance premiums and similar that exceeds 24,000 yen	731 yen, plus an amount equal to 10% of the portion of the amount of salary or other wage for the day after deduction of social insurance premiums and similar that exceeds 24,000 yen
> 	yen	yen	yen	yen	yen	yen	yen	yen		yen
> 26,500 yen	2,705	2,495	2,285	2,070	1,860	1,650	1,440	1,225		981
> Amount exceeding 26,500 yen but less than 32,500 yen	The tax amount for 26,500 yen, plus an amount equal to 23% of the portion of the amount of salary or other wage for the day after deduction of social insurance premiums and similar that exceeds 26,500 yen		981 yen, plus an amount equal to 20% of the portion of the amount of salary or other wage for the day after deduction of social insurance premiums and similar that exceeds 26,500 yen
> 	yen	yen	yen	yen	yen	yen	yen	yen		yen
> 32,500 yen	4,085	3,875	3,665	3,450	3,240	3,030	2,820	2,605		2,181
> Amount exceeding 32,500 yen but less than 57,500 yen	The tax amount for 32,500 yen, plus an amount equal to 33% of the portion of the amount of salary or other wage for the day after deduction of social insurance premiums and similar that exceeds 32,500 yen		2,181 yen, plus an amount equal to 25% of the portion of the amount of salary or other wage for the day after deduction of social insurance premiums and similar that exceeds 32,500 yen
> (vi)
> Amount of salary or other wage for the day after deduction of social insurance premiums and similar	Column A	Column B	Column C
> 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	Tax amount
> 	yen	yen	yen	yen	yen	yen	yen	yen	yen	yen
> 57,500 yen	12,335	12,125	11,915	11,700	11,490	11,280	11,070	10,855	21,530	8,431
> Amount exceeding 57,500 yen but less than 71,000 yen	The tax amount for 57,500 yen, plus an amount equal to 40% of the portion of the amount of salary or other wage for the day after deduction of social insurance premiums and similar that exceeds 57,500 yen	21,530 yen, plus an amount equal to 45% of the portion of the amount of salary or other wage for the day after deduction of social insurance premiums and similar that exceeds 57,500 yen	8,431 yen, plus an amount equal to 33% of the portion of the amount of salary or other wage for the day after deduction of social insurance premiums and similar that exceeds 57,500 yen
> 	yen	yen	yen	yen	yen	yen	yen	yen
> 71,000 yen	17,850	17,640	17,430	17,215	17,005	16,795	16,585	16,370
> Amount exceeding 71,000 yen but less than 72,500 yen	The tax amount for 71,000 yen, plus an amount equal to 40% of the portion of the amount of salary or other wage for the day after deduction of social insurance premiums and similar that exceeds 71,000 yen
> 	yen	yen	yen	yen	yen	yen	yen	yen
> 72,500 yen	18,630	18,420	18,210	17,995	17,785	17,575	17,365	17,150
> Amount exceeding 72,500 yen but less than 73,500 yen	The tax amount for 72,500 yen, plus an amount equal to 40% of the portion of the amount of salary or other wage for the day after deduction of social insurance premiums and similar that exceeds 72,500 yen
> 	yen	yen	yen	yen	yen	yen	yen	yen
> 73,500 yen	19,210	19,000	18,790	18,575	18,365	18,155	17,945	17,730
> Amount exceeding 73,500 yen but less than 75,000 yen	The tax amount for 73,500 yen, plus an amount equal to 40% of the portion of the amount of salary or other wage for the day after deduction of social insurance premiums and similar that exceeds 73,500 yen
> 	yen	yen	yen	yen	yen	yen	yen	yen		
> 75,000 yen	19,990	19,780	19,570	19,355	19,145	18,935	18,725	18,510		
> Amount exceeding 75,000 yen but less than 116,500 yen	The tax amount for 75,000 yen, plus an amount equal to 40% of the portion of the amount of salary or other wage for the day after deduction of social insurance premiums and similar that exceeds 75,000 yen		
> (vii)
> Amount of salary or other wage for the day after deduction of social insurance premiums and similar	Column A	Column B	Column C
> 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	Tax amount
> 	yen	yen	yen	yen	yen	yen	yen	yen		yen
> 116,500 yen	36,590	36,380	36,170	35,955	35,745	35,535	35,325	35,110		27,901
> Amount exceeding 116,500 yen	The tax amount for 116,500 yen, plus an amount equal to 45% of the portion of the amount of salary or other wage for the day after deduction of social insurance premiums and similar that exceeds 116,500 yen		27,901 yen, plus an amount equal to 40% of the portion of the amount of salary or other wage for the day after deduction of social insurance premiums and similar that exceeds 116,500 yen
> If the number of dependents and similar persons exceeds 7, the tax amount for 7 dependents and similar persons, less 50 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 50 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 day, 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 day 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 50 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):
> (1) Except in the case falling under (2), deduct, from the amount of the Resident's salary or other wage for the day, 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 day 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 50 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) If the salary or other wage is salary or other wage set forth in Article 185, paragraph (1), item (iii) (Amount of Tax to Be Collected on Salary or Other Wages Other Than Bonuses), deduct, from the amount of the Resident's salary or other wage for the day, 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 day after deduction of social insurance premiums and similar" column according to the amount after that deduction; the amount stated where that row intersects column C 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）
> その日の社会保険料等控除後の給与等の金額	甲	乙	丙
> 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	税額
> 円	円	円	円	円	円	円	円	円	円	円	円
> ３，７００円未満	０	０	０	０	０	０	０	０	その日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	０
> ３，７００	３，８００	５	０	０	０	０	０	０	０	１３０	０
> ３，８００	３，９００	１０	０	０	０	０	０	０	０	１３０	０
> ３，９００	４，０００	１５	０	０	０	０	０	０	０	１４０	０
> ４，０００	４，１００	２０	０	０	０	０	０	０	０	１４０	０
> ４，１００	４，２００	２５	０	０	０	０	０	０	０	１５０	０
> ４，２００	４，３００	３０	０	０	０	０	０	０	０	１５０	０
> ４，３００	４，４００	３５	０	０	０	０	０	０	０	１７０	０
> ４，４００	４，５００	４０	０	０	０	０	０	０	０	１８０	０
> ４，５００	４，６００	４５	０	０	０	０	０	０	０	２００	０
> ４，６００	４，７００	５０	０	０	０	０	０	０	０	２１０	０
> ４，７００	４，８００	５５	０	０	０	０	０	０	０	２３０	０
> ４，８００	４，９００	６０	５	０	０	０	０	０	０	２４０	０
> ４，９００	５，０００	６５	１０	０	０	０	０	０	０	２６０	０
> ５，０００	５，１００	７０	１５	０	０	０	０	０	０	２７０	０
> ５，１００	５，２００	７５	２０	０	０	０	０	０	０	２８０	０
> ５，２００	５，３００	８０	２５	０	０	０	０	０	０	３００	０
> ５，３００	５，４００	８５	３０	０	０	０	０	０	０	３１０	０
> ５，４００	５，５００	９０	３５	０	０	０	０	０	０	３３０	０
> ５，５００	５，６００	９５	４０	０	０	０	０	０	０	３４０	０
> ５，６００	５，７００	１００	４５	０	０	０	０	０	０	３６０	０
> ５，７００	５，８００	１０５	５０	０	０	０	０	０	０	３７０	０
> ５，８００	５，９００	１０５	５５	０	０	０	０	０	０	３９０	０
> ５，９００	６，０００	１１０	６０	５	０	０	０	０	０	４００	０
> ６，０００	６，１００	１１５	６０	１０	０	０	０	０	０	４２０	０
> ６，１００	６，２００	１１５	６５	１０	０	０	０	０	０	４４０	０
> ６，２００	６，３００	１２０	７０	１５	０	０	０	０	０	４７０	０
> ６，３００	６，４００	１２５	７０	２０	０	０	０	０	０	５１０	０
> ６，４００	６，５００	１３０	７５	２０	０	０	０	０	０	５４０	０
> ６，５００	６，６００	１３０	８０	２５	０	０	０	０	０	５８０	０
> ６，６００	６，７００	１３５	８０	３０	０	０	０	０	０	６１０	０
> ６，７００	６，８００	１４０	８５	３５	０	０	０	０	０	６５０	０
> ６，８００	６，９００	１４０	９０	３５	０	０	０	０	０	６８０	０
> ６，９００	７，０００	１４５	９５	４０	０	０	０	０	０	７２０	０
> ７，０００	７，１００	１５０	９５	４５	０	０	０	０	０	７５０	０
> ７，１００	７，２００	１５０	１００	４５	０	０	０	０	０	７８０	０
> ７，２００	７，３００	１５５	１０５	５０	０	０	０	０	０	８００	０
> ７，３００	７，４００	１６０	１０５	５５	０	０	０	０	０	８３０	０
> ７，４００	７，５００	１６５	１１０	５５	５	０	０	０	０	８６０	０
> ７，５００	７，６００	１６５	１１５	６０	１０	０	０	０	０	９００	０
> ７，６００	７，７００	１７０	１１５	６５	１０	０	０	０	０	９３０	０
> ７，７００	７，８００	１７５	１２０	７０	１５	０	０	０	０	９６０	０
> ７，８００	７，９００	１７５	１２５	７０	２０	０	０	０	０	１，０００	０
> ７，９００	８，０００	１８０	１３０	７５	２０	０	０	０	０	１，０３０	０
> ８，０００	８，１００	１８５	１３０	８０	２５	０	０	０	０	１，０６０	０
> ８，１００	８，２００	１８５	１３５	８０	３０	０	０	０	０	１，１００	０
> （二）
> その日の社会保険料等控除後の給与等の金額	甲	乙	丙
> 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	税額
> 円	円	円	円	円	円	円	円	円	円	円	円
> ８，２００	８，３００	１９０	１４０	８５	３５	０	０	０	０	１，１３０	０
> ８，３００	８，４００	１９５	１４０	９０	３５	０	０	０	０	１，１６０	０
> ８，４００	８，５００	２００	１４５	９０	４０	０	０	０	０	１，１９０	０
> ８，５００	８，６００	２００	１５０	９５	４５	０	０	０	０	１，２３０	０
> ８，６００	８，７００	２０５	１５０	１００	４５	０	０	０	０	１，２６０	０
> ８，７００	８，８００	２１０	１５５	１０５	５０	０	０	０	０	１，２９０	０
> ８，８００	８，９００	２１０	１６０	１０５	５５	０	０	０	０	１，３３０	０
> ８，９００	９，０００	２１５	１６５	１１０	５５	５	０	０	０	１，３６０	０
> ９，０００	９，１００	２２０	１６５	１１５	６０	１０	０	０	０	１，３９０	０
> ９，１００	９，２００	２２０	１７０	１１５	６５	１０	０	０	０	１，４３０	０
> ９，２００	９，３００	２２５	１７５	１２０	７０	１５	０	０	０	１，４６０	０
> ９，３００	９，４００	２３０	１７５	１２５	７０	２０	０	０	０	１，４９０	０
> ９，４００	９，５００	２３５	１８０	１２５	７５	２０	０	０	０	１，５２０	０
> ９，５００	９，６００	２３５	１８５	１３０	８０	２５	０	０	０	１，５６０	０
> ９，６００	９，７００	２４０	１８５	１３５	８０	３０	０	０	０	１，６００	０
> ９，７００	９，８００	２４５	１９０	１４０	８５	３０	０	０	０	１，６４０	０
> ９，８００	９，９００	２４５	１９５	１４０	９０	３５	０	０	０	１，６７０	０
> ９，９００	１０，０００	２５０	２００	１４５	９０	４０	０	０	０	１，７１０	０
> １０，０００	１０，１００	２５５	２００	１５０	９５	４５	０	０	０	１，７５０	１
> １０，１００	１０，２００	２６０	２０５	１５５	１００	４５	０	０	０	１，７９０	４
> １０，２００	１０，３００	２６０	２１０	１５５	１０５	５０	０	０	０	１，８１０	８
> １０，３００	１０，４００	２６５	２１５	１６０	１１０	５５	０	０	０	１，８４０	１１
> １０，４００	１０，５００	２７０	２１５	１６５	１１０	６０	５	０	０	１，８７０	１５
> １０，５００	１０，６００	２８０	２２０	１７０	１１５	６５	１０	０	０	１，８９０	１８
> １０，６００	１０，７００	２８５	２２５	１７５	１２０	６５	１５	０	０	１，９２０	２２
> １０，７００	１０，８００	２９５	２３０	１７５	１２５	７０	２０	０	０	１，９５０	２５
> １０，８００	１０，９００	３００	２３５	１８０	１３０	７５	２０	０	０	１，９９０	２９
> １０，９００	１１，０００	３１０	２３５	１８５	１３０	８０	２５	０	０	２，０２０	３２
> １１，０００	１１，１００	３２０	２４０	１９０	１３５	８５	３０	０	０	２，０５０	３６
> １１，１００	１１，２００	３２５	２４５	１９５	１４０	８５	３５	０	０	２，０９０	３９
> １１，２００	１１，３００	３３５	２５０	１９５	１４５	９０	４０	０	０	２，１２０	４３
> １１，３００	１１，４００	３４０	２５５	２００	１５０	９５	４０	０	０	２，１５０	４６
> １１，４００	１１，５００	３５０	２５５	２０５	１５０	１００	４５	０	０	２，１９０	５０
> １１，５００	１１，６００	３６０	２６０	２１０	１５５	１０５	５０	０	０	２，２２０	５３
> １１，６００	１１，７００	３６５	２６５	２１５	１６０	１０５	５５	０	０	２，２５０	５７
> １１，７００	１１，８００	３７５	２７０	２１５	１６５	１１０	６０	５	０	２，２９０	６０
> １１，８００	１１，９００	３８０	２７５	２２０	１７０	１１５	６０	１０	０	２，３２０	６４
> １１，９００	１２，０００	３９０	２８５	２２５	１７０	１２０	６５	１５	０	２，３６０	６７
> １２，０００	１２，１００	４００	２９０	２３０	１７５	１２５	７０	１５	０	２，３９０	７１
> １２，１００	１２，２００	４０５	３００	２３５	１８０	１２５	７５	２０	０	２，４２０	７４
> １２，２００	１２，３００	４１５	３１０	２３５	１８５	１３０	８０	２５	０	２，４６０	７８
> １２，３００	１２，４００	４２０	３１５	２４０	１９０	１３５	８０	３０	０	２，４９０	８１
> １２，４００	１２，５００	４３０	３２５	２４５	１９０	１４０	８５	３５	０	２，５２０	８５
> １２，５００	１２，６００	４４０	３３０	２５０	１９５	１４５	９０	３５	０	２，５５０	８８
> １２，６００	１２，７００	４４５	３４０	２５５	２００	１４５	９５	４０	０	２，５８０	９２
> １２，７００	１２，８００	４５５	３５０	２５５	２０５	１５０	１００	４５	０	２，６１０	９５
> １２，８００	１２，９００	４６０	３５５	２６０	２１０	１５５	１００	５０	０	２，６４０	９９
> １２，９００	１３，０００	４７０	３６５	２６５	２１０	１６０	１０５	５５	０	２，６８０	１０２
> １３，０００	１３，１００	４８０	３７０	２７０	２１５	１６５	１１０	５５	５	２，７４０	１０６
> １３，１００	１３，２００	４８５	３８０	２７５	２２０	１６５	１１５	６０	１０	２，７９０	１０９
> （三）
> その日の社会保険料等控除後の給与等の金額	甲	乙	丙
> 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	税額
> 円	円	円	円	円	円	円	円	円	円	円	円
> １３，２００	１３，３００	４９５	３９０	２８５	２２５	１７０	１２０	６５	１５	２，８５０	１１３
> １３，３００	１３，４００	５００	３９５	２９０	２３０	１７５	１２０	７０	１５	２，９００	１１６
> １３，４００	１３，５００	５１０	４０５	３００	２３０	１８０	１２５	７５	２０	２，９６０	１２０
> １３，５００	１３，６００	５２０	４１０	３０５	２３５	１８５	１３０	７５	２５	３，０１０	１２３
> １３，６００	１３，７００	５２５	４２０	３１５	２４０	１８５	１３５	８０	３０	３，０７０	１２７
> １３，７００	１３，８００	５３５	４３０	３２５	２４５	１９０	１４０	８５	３５	３，１２０	１３１
> １３，８００	１３，９００	５４０	４３５	３３０	２５０	１９５	１４０	９０	３５	３，１８０	１３５
> １３，９００	１４，０００	５５０	４４５	３４０	２５０	２００	１４５	９５	４０	３，２４０	１３９
> １４，０００	１４，１００	５６０	４５０	３４５	２５５	２０５	１５０	９５	４５	３，２９０	１４３
> １４，１００	１４，２００	５６５	４６０	３５５	２６０	２０５	１５５	１００	５０	３，３５０	１４７
> １４，２００	１４，３００	５７５	４７０	３６５	２６５	２１０	１６０	１０５	５５	３，４００	１５１
> １４，３００	１４，４００	５８０	４７５	３７０	２７０	２１５	１６０	１１０	５５	３，４６０	１５５
> １４，４００	１４，５００	５９０	４８５	３８０	２７５	２２０	１６５	１１５	６０	３，５１０	１５９
> １４，５００	１４，６００	６００	４９０	３８５	２８０	２２５	１７０	１１５	６５	３，５７０	１６３
> １４，６００	１４，７００	６０５	５００	３９５	２９０	２２５	１７５	１２０	７０	３，６２０	１６７
> １４，７００	１４，８００	６１５	５１０	４０５	２９５	２３０	１８０	１２５	７５	３，６８０	１７１
> １４，８００	１４，９００	６２０	５１５	４１０	３０５	２３５	１８０	１３０	７５	３，７３０	１７５
> １４，９００	１５，０００	６３０	５２５	４２０	３１５	２４０	１８５	１３５	８０	３，７９０	１７９
> １５，０００	１５，１００	６４０	５３０	４２５	３２０	２４５	１９０	１３５	８５	３，８５０	１８３
> １５，１００	１５，２００	６４５	５４０	４３５	３３０	２４５	１９５	１４０	９０	３，９００	１８７
> １５，２００	１５，３００	６６０	５５０	４４５	３３５	２５０	２００	１４５	９５	３，９６０	１９１
> １５，３００	１５，４００	６８０	５５５	４５０	３４５	２５５	２００	１５０	９５	４，０１０	１９５
> １５，４００	１５，５００	６９５	５６５	４６０	３５５	２６０	２０５	１５５	１００	４，０７０	１９９
> １５，５００	１５，６００	７１０	５７０	４６５	３６０	２６５	２１０	１５５	１０５	４，１２０	２０３
> １５，６００	１５，７００	７２５	５８０	４７５	３７０	２６５	２１５	１６０	１１０	４，１８０	２０７
> １５，７００	１５，８００	７４０	５９０	４８５	３７５	２７０	２２０	１６５	１１５	４，２３０	２１１
> １５，８００	１５，９００	７６０	５９５	４９０	３８５	２８０	２２０	１７０	１１５	４，２９０	２１５
> １５，９００	１６，０００	７７５	６０５	５００	３９５	２９０	２２５	１７５	１２０	４，３４０	２１９
> １６，０００	１６，１００	７９０	６１０	５０５	４００	２９５	２３０	１７５	１２５	４，３９０	２２３
> １６，１００	１６，２００	８０５	６２０	５１５	４１０	３０５	２３５	１８０	１３０	４，４５０	２２７
> １６，２００	１６，３００	８２０	６３０	５２５	４１５	３１０	２４０	１８５	１３５	４，５００	２３１
> １６，３００	１６，４００	８４０	６３５	５３０	４２５	３２０	２４０	１９０	１３５	４，５５０	２３５
> １６，４００	１６，５００	８５５	６４５	５４０	４３５	３３０	２４５	１９５	１４０	４，６００	２３９
> １６，５００	１６，６００	８７０	６６０	５４５	４４０	３３５	２５０	１９５	１４５	４，６６０	２４３
> １６，６００	１６，７００	８８５	６７５	５５５	４５０	３４５	２５５	２００	１５０	４，７１０	２４７
> １６，７００	１６，８００	９００	６９０	５６５	４５５	３５０	２６０	２０５	１５５	４，７６０	２５１
> １６，８００	１６，９００	９２０	７０５	５７０	４６５	３６０	２６０	２１０	１５５	４，８１０	２５５
> １６，９００	１７，０００	９３５	７２５	５８０	４７５	３７０	２６５	２１５	１６０	４，８７０	２５９
> １７，０００	１７，１００	９５０	７４０	５８５	４８０	３７５	２７０	２１５	１６５	４，９２０	２６３
> １７，１００	１７，２００	９６５	７５５	５９５	４９０	３８５	２８０	２２０	１７０	４，９７０	２６７
> １７，２００	１７，３００	９８０	７７０	６０５	４９５	３９０	２８５	２２５	１７５	５，０２０	２７１
> １７，３００	１７，４００	１，０００	７８５	６１０	５０５	４００	２９５	２３０	１７５	５，０８０	２７５
> １７，４００	１７，５００	１，０１５	８０５	６２０	５１５	４１０	３００	２３５	１８０	５，１３０	２７９
> １７，５００	１７，６００	１，０３０	８２０	６２５	５２０	４１５	３１０	２３５	１８５	５，１８０	２８３
> １７，６００	１７，７００	１，０４５	８３５	６３５	５３０	４２５	３２０	２４０	１９０	５，２３０	２８７
> １７，７００	１７，８００	１，０６０	８５０	６４５	５３５	４３０	３２５	２４５	１９５	５，２８０	２９１
> １７，８００	１７，９００	１，０８０	８６５	６５５	５４５	４４０	３３５	２５０	１９５	５，３３０	２９５
> １７，９００	１８，０００	１，０９５	８８５	６７０	５５５	４５０	３４０	２５５	２００	５，３８０	２９９
> １８，０００	１８，１００	１，１１０	９００	６９０	５６０	４５５	３５０	２５５	２０５	５，４３０	３０３
> １８，１００	１８，２００	１，１２５	９１５	７０５	５７０	４６５	３６０	２６０	２１０	５，４７０	３０７
> （四）
> その日の社会保険料等控除後の給与等の金額	甲	乙	丙
> 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	税額
> 円	円	円	円	円	円	円	円	円	円	円	円
> １８，２００	１８，３００	１，１４０	９３０	７２０	５７５	４７０	３６５	２６５	２１５	５，５２０	３１１
> １８，３００	１８，４００	１，１６０	９５０	７３５	５８５	４８０	３７５	２７０	２１５	５，５７０	３１５
> １８，４００	１８，５００	１，１７５	９６５	７５５	５９５	４９０	３８５	２８０	２２０	５，６２０	３１９
> １８，５００	１８，６００	１，１９５	９８５	７７０	６０５	５００	３９０	２８５	２２５	５，６７０	３２３
> １８，６００	１８，７００	１，２１５	１，０００	７９０	６１０	５０５	４００	２９５	２３０	５，７１０	３２７
> １８，７００	１８，８００	１，２３０	１，０２０	８１０	６２０	５１５	４１０	３０５	２３５	５，７６０	３３１
> １８，８００	１８，９００	１，２５０	１，０４０	８２５	６３０	５２５	４２０	３１５	２４０	５，８１０	３３５
> １８，９００	１９，０００	１，２６５	１，０５５	８４５	６４０	５３５	４３０	３２５	２４５	５，８６０	３３９
> １９，０００	１９，１００	１，２８５	１，０７５	８６０	６５０	５４５	４３５	３３０	２５０	５，９１０	３４３
> １９，１００	１９，２００	１，３０５	１，０９０	８８０	６７０	５５０	４４５	３４０	２５５	５，９５０	３４７
> １９，２００	１９，３００	１，３２０	１，１１０	９００	６８５	５６０	４５５	３５０	２５５	６，０００	３５１
> １９，３００	１９，４００	１，３４０	１，１３０	９１５	７０５	５７０	４６５	３６０	２６０	６，０５０	３５５
> １９，４００	１９，５００	１，３５５	１，１４５	９３５	７２５	５８０	４７５	３７０	２６５	６，１００	３５９
> １９，５００	１９，６００	１，３７５	１，１６５	９５０	７４０	５９０	４８０	３７５	２７０	６，１５０	３６３
> １９，６００	１９，７００	１，３９５	１，１８０	９７０	７６０	５９５	４９０	３８５	２８０	６，１９０	３６７
> １９，７００	１９，８００	１，４１０	１，２００	９９０	７７５	６０５	５００	３９５	２９０	６，２４０	３７２
> １９，８００	１９，９００	１，４３０	１，２２０	１，００５	７９５	６１５	５１０	４０５	３００	６，２９０	３８０
> １９，９００	２０，０００	１，４４５	１，２３５	１，０２５	８１５	６２５	５２０	４１５	３０５	６，３４０	３８８
> ２０，０００	２０，１００	１，４６５	１，２５５	１，０４０	８３０	６３５	５２５	４２０	３１５	６，３９０	３９６
> ２０，１００	２０，２００	１，４８５	１，２７０	１，０６０	８５０	６４０	５３５	４３０	３２５	６，４３０	４０４
> ２０，２００	２０，３００	１，５００	１，２９０	１，０８０	８６５	６５５	５４５	４４０	３３５	６，４８０	４１２
> ２０，３００	２０，４００	１，５２０	１，３１０	１，０９５	８８５	６７５	５５５	４５０	３４５	６，５３０	４２０
> ２０，４００	２０，５００	１，５３５	１，３２５	１，１１５	９０５	６９０	５６５	４６０	３５０	６，５８０	４２８
> ２０，５００	２０，６００	１，５５５	１，３４５	１，１３０	９２０	７１０	５７０	４６５	３６０	６，６３０	４３６
> ２０，６００	２０，７００	１，５７５	１，３６０	１，１５０	９４０	７３０	５８０	４７５	３７０	６，６７０	４４４
> ２０，７００	２０，８００	１，５９０	１，３８０	１，１７０	９５５	７４５	５９０	４８５	３８０	６，７２０	４５２
> ２０，８００	２０，９００	１，６１０	１，４００	１，１８５	９７５	７６５	６００	４９５	３９０	６，７７０	４６０
> ２０，９００	２１，０００	１，６２５	１，４１５	１，２０５	９９５	７８０	６１０	５０５	３９５	６，８２０	４６８
> ２１，０００	２１，１００	１，６４５	１，４３５	１，２２０	１，０１０	８００	６１５	５１０	４０５	６，８７０	４７６
> ２１，１００	２１，２００	１，６６５	１，４５０	１，２４０	１，０３０	８２０	６２５	５２０	４１５	６，９１０	４８４
> ２１，２００	２１，３００	１，６８０	１，４７０	１，２６０	１，０４５	８３５	６３５	５３０	４２５	６，９６０	４９２
> ２１，３００	２１，４００	１，７００	１，４９０	１，２７５	１，０６５	８５５	６４５	５４０	４３５	７，０１０	５００
> ２１，４００	２１，５００	１，７１５	１，５０５	１，２９５	１，０８５	８７０	６６０	５５０	４４０	７，０６０	５０８
> ２１，５００	２１，６００	１，７３５	１，５２５	１，３１０	１，１００	８９０	６８０	５５５	４５０	７，１００	５１６
> ２１，６００	２１，７００	１，７５５	１，５４０	１，３３０	１，１２０	９１０	６９５	５６５	４６０	７，１３０	５２４
> ２１，７００	２１，８００	１，７７０	１，５６０	１，３５０	１，１３５	９２５	７１５	５７５	４７０	７，１６０	５３２
> ２１，８００	２１，９００	１，７９０	１，５８０	１，３６５	１，１５５	９４５	７３５	５８５	４８０	７，１９０	５４０
> ２１，９００	２２，０００	１，８０５	１，５９５	１，３８５	１，１７５	９６０	７５０	５９５	４８５	７，２３０	５４８
> ２２，０００	２２，１００	１，８２５	１，６１５	１，４００	１，１９０	９８０	７７０	６００	４９５	７，２６０	５５６
> ２２，１００	２２，２００	１，８４５	１，６３０	１，４２０	１，２１０	１，０００	７８５	６１０	５０５	７，２９０	５６４
> ２２，２００	２２，３００	１，８６０	１，６５０	１，４４０	１，２２５	１，０１５	８０５	６２０	５１５	７，３３０	５７２
> ２２，３００	２２，４００	１，８８０	１，６７０	１，４５５	１，２４５	１，０３５	８２５	６３０	５２５	７，３６０	５８０
> ２２，４００	２２，５００	１，８９５	１，６８５	１，４７５	１，２６５	１，０５０	８４０	６４０	５３０	７，３９０	５８８
> ２２，５００	２２，６００	１，９１５	１，７０５	１，４９０	１，２８０	１，０７０	８６０	６５０	５４０	７，４３０	５９６
> ２２，６００	２２，７００	１，９３５	１，７２０	１，５１０	１，３００	１，０９０	８７５	６６５	５５０	７，４６０	６０４
> ２２，７００	２２，８００	１，９５０	１，７４０	１，５３０	１，３１５	１，１０５	８９５	６８５	５６０	７，４９０	６１２
> ２２，８００	２２，９００	１，９７０	１，７６０	１，５４５	１，３３５	１，１２５	９１５	７００	５７０	７，５２０	６２０
> ２２，９００	２３，０００	１，９８５	１，７７５	１，５６５	１，３５５	１，１４０	９３０	７２０	５７５	７，５７０	６２８
> ２３，０００	２３，１００	２，００５	１，７９５	１，５８０	１，３７０	１，１６０	９５０	７４０	５８５	７，６２０	６３６
> ２３，１００	２３，２００	２，０２５	１，８１０	１，６００	１，３９０	１，１８０	９６５	７５５	５９５	７，６７０	６４４
> （五）
> その日の社会保険料等控除後の給与等の金額	甲	乙	丙
> 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	税額
> 円	円	円	円	円	円	円	円	円	円	円	円
> ２３，２００	２３，３００	２，０４０	１，８３０	１，６２０	１，４０５	１，１９５	９８５	７７５	６０５	７，７２０	６５２
> ２３，３００	２３，４００	２，０６０	１，８５０	１，６３５	１，４２５	１，２１５	１，００５	７９０	６１５	７，７７０	６６０
> ２３，４００	２３，５００	２，０７５	１，８６５	１，６５５	１，４４５	１，２３０	１，０２０	８１０	６２０	７，８２０	６６８
> ２３，５００	２３，６００	２，０９５	１，８８５	１，６７０	１，４６０	１，２５０	１，０４０	８３０	６３０	７，８７０	６７６
> ２３，６００	２３，７００	２，１１５	１，９００	１，６９０	１，４８０	１，２７０	１，０６０	８４５	６４０	７，９２０	６８４
> ２３，７００	２３，８００	２，１３５	１，９２０	１，７１０	１，５００	１，２９０	１，０８０	８６５	６５５	７，９７０	６９２
> ２３，８００	２３，９００	２，１５５	１，９４０	１，７３０	１，５２０	１，３１０	１，１００	８８５	６７５	８，０２０	７００
> ２３，９００	２４，０００	２，１７５	１，９６０	１，７５０	１，５４０	１，３３０	１，１２０	９０５	６９５	８，０７０	７０８
> ２４，０００円	２，１８５	１，９７０	１，７６０	１，５５０	１，３４０	１，１３０	９１５	７０５	８，１２０	７１６
> ２４，０００円を超え２６，５００円に満たない金額	２４，０００円の場合の税額に、その日の社会保険料等控除後の給与等の金額のうち２４，０００円を超える金額の２０％に相当する金額を加算した金額	８，１２０円に、その日の社会保険料等控除後の給与等の金額のうち２４，０００円を超える金額の４０％に相当する金額を加算した金額	７１６円に、その日の社会保険料等控除後の給与等の金額のうち２４，０００円を超える金額の１０％に相当する金額を加算した金額
> 	円	円	円	円	円	円	円	円		円
> ２６，５００円	２，６８５	２，４７０	２，２６０	２，０５０	１，８４０	１，６３０	１，４１５	１，２０５		９６６
> ２６，５００円を超え３２，５００円に満たない金額	２６，５００円の場合の税額に、その日の社会保険料等控除後の給与等の金額のうち２６，５００円を超える金額の２３％に相当する金額を加算した金額		９６６円に、その日の社会保険料等控除後の給与等の金額のうち２６，５００円を超える金額の２０％に相当する金額を加算した金額
> 	円	円	円	円	円	円	円	円		円
> ３２，５００円	４，０６５	３，８５０	３，６４０	３，４３０	３，２２０	３，０１０	２，７９５	２，５８５		２，１６６
> ３２，５００円を超え５８，０００円に満たない金額	３２，５００円の場合の税額に、その日の社会保険料等控除後の給与等の金額のうち３２，５００円を超える金額の３３％に相当する金額を加算した金額		２，１６６円に、その日の社会保険料等控除後の給与等の金額のうち３２，５００円を超える金額の２５％に相当する金額を加算した金額
> （六）
> その日の社会保険料等控除後の給与等の金額	甲	乙	丙
> 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	税額
> 	円	円	円	円	円	円	円	円	円	円
> ５８，０００円	１２，４８０	１２，２６５	１２，０５５	１１，８４５	１１，６３５	１１，４２５	１１，２１０	１１，０００	２１，７２０	８，５４１
> ５８，０００円を超え７１，０００円に満たない金額	５８，０００円の場合の税額に、その日の社会保険料等控除後の給与等の金額のうち５８，０００円を超える金額の４０％に相当する金額を加算した金額	２１，７２０円に、その日の社会保険料等控除後の給与等の金額のうち５８，０００円を超える金額の４５％に相当する金額を加算した金額	８，５４１円に、その日の社会保険料等控除後の給与等の金額のうち５８，０００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
> ７１，０００円	１７，８３５	１７，６２０	１７，４１０	１７，２００	１６，９９０	１６，７８０	１６，５６５	１６，３５５
> ７１，０００円を超え７２，５００円に満たない金額	７１，０００円の場合の税額に、その日の社会保険料等控除後の給与等の金額のうち７１，０００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
> ７２，５００円	１８，６１５	１８，４００	１８，１９０	１７，９８０	１７，７７０	１７，５６０	１７，３４５	１７，１３５
> ７２，５００円を超え７３，５００円に満たない金額	７２，５００円の場合の税額に、その日の社会保険料等控除後の給与等の金額のうち７２，５００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
> ７３，５００円	１９，１９５	１８，９８０	１８，７７０	１８，５６０	１８，３５０	１８，１４０	１７，９２５	１７，７１５		
> ７３，５００円を超え７５，０００円に満たない金額	７３，５００円の場合の税額に、その日の社会保険料等控除後の給与等の金額のうち７３，５００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		
> ７５，０００円	１９，９７５	１９，７６０	１９，５５０	１９，３４０	１９，１３０	１８，９２０	１８，７０５	１８，４９５		
> ７５，０００円を超え１１６，５００円に満たない金額	７５，０００円の場合の税額に、その日の社会保険料等控除後の給与等の金額のうち７５，０００円を超える金額の４０％に相当する金額を加算した金額		
> （七）
> その日の社会保険料等控除後の給与等の金額	甲	乙	丙
> 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	税額
> 	円	円	円	円	円	円	円	円		円
> １１６，５００円	３６，５７５	３６，３６０	３６，１５０	３５，９４０	３５，７３０	３５，５２０	３５，３０５	３５，０９５		２７，８４６
> １１６，５００円を超える金額	１１６，５００円の場合の税額に、その日の社会保険料等控除後の給与等の金額のうち１１６，５００円を超える金額の４５％に相当する金額を加算した金額		２７，８４６円に、その日の社会保険料等控除後の給与等の金額のうち１１６，５００円を超える金額の４０％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５０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５０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、その居住者のその日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「その日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５０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、
> （１）　（２）に該当する場合を除き、その居住者のその日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「その日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５０円を控除した金額）が、その求める税額である。
> （２）　その給与等が第百八十五条第一項第三号（賞与以外の給与等に係る徴収税額）に掲げる給与等であるときは、その居住者のその日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「その日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、その行と丙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。

English (Machine translation, not official):

> (i)
> Amount of salary or other wage for the day after deduction of social insurance premiums and similar	Column A	Column B	Column C
> 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	Tax amount
> yen	yen	yen	yen	yen	yen	yen	yen	yen	yen	yen	yen
> Less than 3,700 yen	0	0	0	0	0	0	0	0	An amount equal to 3% of the amount of salary or other wage for the day after deduction of social insurance premiums and similar	0
> 3,700	3,800	5	0	0	0	0	0	0	0	130	0
> 3,800	3,900	10	0	0	0	0	0	0	0	130	0
> 3,900	4,000	15	0	0	0	0	0	0	0	140	0
> 4,000	4,100	20	0	0	0	0	0	0	0	140	0
> 4,100	4,200	25	0	0	0	0	0	0	0	150	0
> 4,200	4,300	30	0	0	0	0	0	0	0	150	0
> 4,300	4,400	35	0	0	0	0	0	0	0	170	0
> 4,400	4,500	40	0	0	0	0	0	0	0	180	0
> 4,500	4,600	45	0	0	0	0	0	0	0	200	0
> 4,600	4,700	50	0	0	0	0	0	0	0	210	0
> 4,700	4,800	55	0	0	0	0	0	0	0	230	0
> 4,800	4,900	60	5	0	0	0	0	0	0	240	0
> 4,900	5,000	65	10	0	0	0	0	0	0	260	0
> 5,000	5,100	70	15	0	0	0	0	0	0	270	0
> 5,100	5,200	75	20	0	0	0	0	0	0	280	0
> 5,200	5,300	80	25	0	0	0	0	0	0	300	0
> 5,300	5,400	85	30	0	0	0	0	0	0	310	0
> 5,400	5,500	90	35	0	0	0	0	0	0	330	0
> 5,500	5,600	95	40	0	0	0	0	0	0	340	0
> 5,600	5,700	100	45	0	0	0	0	0	0	360	0
> 5,700	5,800	105	50	0	0	0	0	0	0	370	0
> 5,800	5,900	105	55	0	0	0	0	0	0	390	0
> 5,900	6,000	110	60	5	0	0	0	0	0	400	0
> 6,000	6,100	115	60	10	0	0	0	0	0	420	0
> 6,100	6,200	115	65	10	0	0	0	0	0	440	0
> 6,200	6,300	120	70	15	0	0	0	0	0	470	0
> 6,300	6,400	125	70	20	0	0	0	0	0	510	0
> 6,400	6,500	130	75	20	0	0	0	0	0	540	0
> 6,500	6,600	130	80	25	0	0	0	0	0	580	0
> 6,600	6,700	135	80	30	0	0	0	0	0	610	0
> 6,700	6,800	140	85	35	0	0	0	0	0	650	0
> 6,800	6,900	140	90	35	0	0	0	0	0	680	0
> 6,900	7,000	145	95	40	0	0	0	0	0	720	0
> 7,000	7,100	150	95	45	0	0	0	0	0	750	0
> 7,100	7,200	150	100	45	0	0	0	0	0	780	0
> 7,200	7,300	155	105	50	0	0	0	0	0	800	0
> 7,300	7,400	160	105	55	0	0	0	0	0	830	0
> 7,400	7,500	165	110	55	5	0	0	0	0	860	0
> 7,500	7,600	165	115	60	10	0	0	0	0	900	0
> 7,600	7,700	170	115	65	10	0	0	0	0	930	0
> 7,700	7,800	175	120	70	15	0	0	0	0	960	0
> 7,800	7,900	175	125	70	20	0	0	0	0	1,000	0
> 7,900	8,000	180	130	75	20	0	0	0	0	1,030	0
> 8,000	8,100	185	130	80	25	0	0	0	0	1,060	0
> 8,100	8,200	185	135	80	30	0	0	0	0	1,100	0
> (ii)
> Amount of salary or other wage for the day after deduction of social insurance premiums and similar	Column A	Column B	Column C
> 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	Tax amount
> yen	yen	yen	yen	yen	yen	yen	yen	yen	yen	yen	yen
> 8,200	8,300	190	140	85	35	0	0	0	0	1,130	0
> 8,300	8,400	195	140	90	35	0	0	0	0	1,160	0
> 8,400	8,500	200	145	90	40	0	0	0	0	1,190	0
> 8,500	8,600	200	150	95	45	0	0	0	0	1,230	0
> 8,600	8,700	205	150	100	45	0	0	0	0	1,260	0
> 8,700	8,800	210	155	105	50	0	0	0	0	1,290	0
> 8,800	8,900	210	160	105	55	0	0	0	0	1,330	0
> 8,900	9,000	215	165	110	55	5	0	0	0	1,360	0
> 9,000	9,100	220	165	115	60	10	0	0	0	1,390	0
> 9,100	9,200	220	170	115	65	10	0	0	0	1,430	0
> 9,200	9,300	225	175	120	70	15	0	0	0	1,460	0
> 9,300	9,400	230	175	125	70	20	0	0	0	1,490	0
> 9,400	9,500	235	180	125	75	20	0	0	0	1,520	0
> 9,500	9,600	235	185	130	80	25	0	0	0	1,560	0
> 9,600	9,700	240	185	135	80	30	0	0	0	1,600	0
> 9,700	9,800	245	190	140	85	30	0	0	0	1,640	0
> 9,800	9,900	245	195	140	90	35	0	0	0	1,670	0
> 9,900	10,000	250	200	145	90	40	0	0	0	1,710	0
> 10,000	10,100	255	200	150	95	45	0	0	0	1,750	1
> 10,100	10,200	260	205	155	100	45	0	0	0	1,790	4
> 10,200	10,300	260	210	155	105	50	0	0	0	1,810	8
> 10,300	10,400	265	215	160	110	55	0	0	0	1,840	11
> 10,400	10,500	270	215	165	110	60	5	0	0	1,870	15
> 10,500	10,600	280	220	170	115	65	10	0	0	1,890	18
> 10,600	10,700	285	225	175	120	65	15	0	0	1,920	22
> 10,700	10,800	295	230	175	125	70	20	0	0	1,950	25
> 10,800	10,900	300	235	180	130	75	20	0	0	1,990	29
> 10,900	11,000	310	235	185	130	80	25	0	0	2,020	32
> 11,000	11,100	320	240	190	135	85	30	0	0	2,050	36
> 11,100	11,200	325	245	195	140	85	35	0	0	2,090	39
> 11,200	11,300	335	250	195	145	90	40	0	0	2,120	43
> 11,300	11,400	340	255	200	150	95	40	0	0	2,150	46
> 11,400	11,500	350	255	205	150	100	45	0	0	2,190	50
> 11,500	11,600	360	260	210	155	105	50	0	0	2,220	53
> 11,600	11,700	365	265	215	160	105	55	0	0	2,250	57
> 11,700	11,800	375	270	215	165	110	60	5	0	2,290	60
> 11,800	11,900	380	275	220	170	115	60	10	0	2,320	64
> 11,900	12,000	390	285	225	170	120	65	15	0	2,360	67
> 12,000	12,100	400	290	230	175	125	70	15	0	2,390	71
> 12,100	12,200	405	300	235	180	125	75	20	0	2,420	74
> 12,200	12,300	415	310	235	185	130	80	25	0	2,460	78
> 12,300	12,400	420	315	240	190	135	80	30	0	2,490	81
> 12,400	12,500	430	325	245	190	140	85	35	0	2,520	85
> 12,500	12,600	440	330	250	195	145	90	35	0	2,550	88
> 12,600	12,700	445	340	255	200	145	95	40	0	2,580	92
> 12,700	12,800	455	350	255	205	150	100	45	0	2,610	95
> 12,800	12,900	460	355	260	210	155	100	50	0	2,640	99
> 12,900	13,000	470	365	265	210	160	105	55	0	2,680	102
> 13,000	13,100	480	370	270	215	165	110	55	5	2,740	106
> 13,100	13,200	485	380	275	220	165	115	60	10	2,790	109
> (iii)
> Amount of salary or other wage for the day after deduction of social insurance premiums and similar	Column A	Column B	Column C
> 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	Tax amount
> yen	yen	yen	yen	yen	yen	yen	yen	yen	yen	yen	yen
> 13,200	13,300	495	390	285	225	170	120	65	15	2,850	113
> 13,300	13,400	500	395	290	230	175	120	70	15	2,900	116
> 13,400	13,500	510	405	300	230	180	125	75	20	2,960	120
> 13,500	13,600	520	410	305	235	185	130	75	25	3,010	123
> 13,600	13,700	525	420	315	240	185	135	80	30	3,070	127
> 13,700	13,800	535	430	325	245	190	140	85	35	3,120	131
> 13,800	13,900	540	435	330	250	195	140	90	35	3,180	135
> 13,900	14,000	550	445	340	250	200	145	95	40	3,240	139
> 14,000	14,100	560	450	345	255	205	150	95	45	3,290	143
> 14,100	14,200	565	460	355	260	205	155	100	50	3,350	147
> 14,200	14,300	575	470	365	265	210	160	105	55	3,400	151
> 14,300	14,400	580	475	370	270	215	160	110	55	3,460	155
> 14,400	14,500	590	485	380	275	220	165	115	60	3,510	159
> 14,500	14,600	600	490	385	280	225	170	115	65	3,570	163
> 14,600	14,700	605	500	395	290	225	175	120	70	3,620	167
> 14,700	14,800	615	510	405	295	230	180	125	75	3,680	171
> 14,800	14,900	620	515	410	305	235	180	130	75	3,730	175
> 14,900	15,000	630	525	420	315	240	185	135	80	3,790	179
> 15,000	15,100	640	530	425	320	245	190	135	85	3,850	183
> 15,100	15,200	645	540	435	330	245	195	140	90	3,900	187
> 15,200	15,300	660	550	445	335	250	200	145	95	3,960	191
> 15,300	15,400	680	555	450	345	255	200	150	95	4,010	195
> 15,400	15,500	695	565	460	355	260	205	155	100	4,070	199
> 15,500	15,600	710	570	465	360	265	210	155	105	4,120	203
> 15,600	15,700	725	580	475	370	265	215	160	110	4,180	207
> 15,700	15,800	740	590	485	375	270	220	165	115	4,230	211
> 15,800	15,900	760	595	490	385	280	220	170	115	4,290	215
> 15,900	16,000	775	605	500	395	290	225	175	120	4,340	219
> 16,000	16,100	790	610	505	400	295	230	175	125	4,390	223
> 16,100	16,200	805	620	515	410	305	235	180	130	4,450	227
> 16,200	16,300	820	630	525	415	310	240	185	135	4,500	231
> 16,300	16,400	840	635	530	425	320	240	190	135	4,550	235
> 16,400	16,500	855	645	540	435	330	245	195	140	4,600	239
> 16,500	16,600	870	660	545	440	335	250	195	145	4,660	243
> 16,600	16,700	885	675	555	450	345	255	200	150	4,710	247
> 16,700	16,800	900	690	565	455	350	260	205	155	4,760	251
> 16,800	16,900	920	705	570	465	360	260	210	155	4,810	255
> 16,900	17,000	935	725	580	475	370	265	215	160	4,870	259
> 17,000	17,100	950	740	585	480	375	270	215	165	4,920	263
> 17,100	17,200	965	755	595	490	385	280	220	170	4,970	267
> 17,200	17,300	980	770	605	495	390	285	225	175	5,020	271
> 17,300	17,400	1,000	785	610	505	400	295	230	175	5,080	275
> 17,400	17,500	1,015	805	620	515	410	300	235	180	5,130	279
> 17,500	17,600	1,030	820	625	520	415	310	235	185	5,180	283
> 17,600	17,700	1,045	835	635	530	425	320	240	190	5,230	287
> 17,700	17,800	1,060	850	645	535	430	325	245	195	5,280	291
> 17,800	17,900	1,080	865	655	545	440	335	250	195	5,330	295
> 17,900	18,000	1,095	885	670	555	450	340	255	200	5,380	299
> 18,000	18,100	1,110	900	690	560	455	350	255	205	5,430	303
> 18,100	18,200	1,125	915	705	570	465	360	260	210	5,470	307
> (iv)
> Amount of salary or other wage for the day after deduction of social insurance premiums and similar	Column A	Column B	Column C
> 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	Tax amount
> yen	yen	yen	yen	yen	yen	yen	yen	yen	yen	yen	yen
> 18,200	18,300	1,140	930	720	575	470	365	265	215	5,520	311
> 18,300	18,400	1,160	950	735	585	480	375	270	215	5,570	315
> 18,400	18,500	1,175	965	755	595	490	385	280	220	5,620	319
> 18,500	18,600	1,195	985	770	605	500	390	285	225	5,670	323
> 18,600	18,700	1,215	1,000	790	610	505	400	295	230	5,710	327
> 18,700	18,800	1,230	1,020	810	620	515	410	305	235	5,760	331
> 18,800	18,900	1,250	1,040	825	630	525	420	315	240	5,810	335
> 18,900	19,000	1,265	1,055	845	640	535	430	325	245	5,860	339
> 19,000	19,100	1,285	1,075	860	650	545	435	330	250	5,910	343
> 19,100	19,200	1,305	1,090	880	670	550	445	340	255	5,950	347
> 19,200	19,300	1,320	1,110	900	685	560	455	350	255	6,000	351
> 19,300	19,400	1,340	1,130	915	705	570	465	360	260	6,050	355
> 19,400	19,500	1,355	1,145	935	725	580	475	370	265	6,100	359
> 19,500	19,600	1,375	1,165	950	740	590	480	375	270	6,150	363
> 19,600	19,700	1,395	1,180	970	760	595	490	385	280	6,190	367
> 19,700	19,800	1,410	1,200	990	775	605	500	395	290	6,240	372
> 19,800	19,900	1,430	1,220	1,005	795	615	510	405	300	6,290	380
> 19,900	20,000	1,445	1,235	1,025	815	625	520	415	305	6,340	388
> 20,000	20,100	1,465	1,255	1,040	830	635	525	420	315	6,390	396
> 20,100	20,200	1,485	1,270	1,060	850	640	535	430	325	6,430	404
> 20,200	20,300	1,500	1,290	1,080	865	655	545	440	335	6,480	412
> 20,300	20,400	1,520	1,310	1,095	885	675	555	450	345	6,530	420
> 20,400	20,500	1,535	1,325	1,115	905	690	565	460	350	6,580	428
> 20,500	20,600	1,555	1,345	1,130	920	710	570	465	360	6,630	436
> 20,600	20,700	1,575	1,360	1,150	940	730	580	475	370	6,670	444
> 20,700	20,800	1,590	1,380	1,170	955	745	590	485	380	6,720	452
> 20,800	20,900	1,610	1,400	1,185	975	765	600	495	390	6,770	460
> 20,900	21,000	1,625	1,415	1,205	995	780	610	505	395	6,820	468
> 21,000	21,100	1,645	1,435	1,220	1,010	800	615	510	405	6,870	476
> 21,100	21,200	1,665	1,450	1,240	1,030	820	625	520	415	6,910	484
> 21,200	21,300	1,680	1,470	1,260	1,045	835	635	530	425	6,960	492
> 21,300	21,400	1,700	1,490	1,275	1,065	855	645	540	435	7,010	500
> 21,400	21,500	1,715	1,505	1,295	1,085	870	660	550	440	7,060	508
> 21,500	21,600	1,735	1,525	1,310	1,100	890	680	555	450	7,100	516
> 21,600	21,700	1,755	1,540	1,330	1,120	910	695	565	460	7,130	524
> 21,700	21,800	1,770	1,560	1,350	1,135	925	715	575	470	7,160	532
> 21,800	21,900	1,790	1,580	1,365	1,155	945	735	585	480	7,190	540
> 21,900	22,000	1,805	1,595	1,385	1,175	960	750	595	485	7,230	548
> 22,000	22,100	1,825	1,615	1,400	1,190	980	770	600	495	7,260	556
> 22,100	22,200	1,845	1,630	1,420	1,210	1,000	785	610	505	7,290	564
> 22,200	22,300	1,860	1,650	1,440	1,225	1,015	805	620	515	7,330	572
> 22,300	22,400	1,880	1,670	1,455	1,245	1,035	825	630	525	7,360	580
> 22,400	22,500	1,895	1,685	1,475	1,265	1,050	840	640	530	7,390	588
> 22,500	22,600	1,915	1,705	1,490	1,280	1,070	860	650	540	7,430	596
> 22,600	22,700	1,935	1,720	1,510	1,300	1,090	875	665	550	7,460	604
> 22,700	22,800	1,950	1,740	1,530	1,315	1,105	895	685	560	7,490	612
> 22,800	22,900	1,970	1,760	1,545	1,335	1,125	915	700	570	7,520	620
> 22,900	23,000	1,985	1,775	1,565	1,355	1,140	930	720	575	7,570	628
> 23,000	23,100	2,005	1,795	1,580	1,370	1,160	950	740	585	7,620	636
> 23,100	23,200	2,025	1,810	1,600	1,390	1,180	965	755	595	7,670	644
> (v)
> Amount of salary or other wage for the day after deduction of social insurance premiums and similar	Column A	Column B	Column C
> 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	Tax amount
> yen	yen	yen	yen	yen	yen	yen	yen	yen	yen	yen	yen
> 23,200	23,300	2,040	1,830	1,620	1,405	1,195	985	775	605	7,720	652
> 23,300	23,400	2,060	1,850	1,635	1,425	1,215	1,005	790	615	7,770	660
> 23,400	23,500	2,075	1,865	1,655	1,445	1,230	1,020	810	620	7,820	668
> 23,500	23,600	2,095	1,885	1,670	1,460	1,250	1,040	830	630	7,870	676
> 23,600	23,700	2,115	1,900	1,690	1,480	1,270	1,060	845	640	7,920	684
> 23,700	23,800	2,135	1,920	1,710	1,500	1,290	1,080	865	655	7,970	692
> 23,800	23,900	2,155	1,940	1,730	1,520	1,310	1,100	885	675	8,020	700
> 23,900	24,000	2,175	1,960	1,750	1,540	1,330	1,120	905	695	8,070	708
> 24,000 yen	2,185	1,970	1,760	1,550	1,340	1,130	915	705	8,120	716
> Amount exceeding 24,000 yen but less than 26,500 yen	The tax amount for 24,000 yen, plus an amount equal to 20% of the portion of the amount of salary or other wage for the day after deduction of social insurance premiums and similar that exceeds 24,000 yen	8,120 yen, plus an amount equal to 40% of the portion of the amount of salary or other wage for the day after deduction of social insurance premiums and similar that exceeds 24,000 yen	716 yen, plus an amount equal to 10% of the portion of the amount of salary or other wage for the day after deduction of social insurance premiums and similar that exceeds 24,000 yen
> 	yen	yen	yen	yen	yen	yen	yen	yen		yen
> 26,500 yen	2,685	2,470	2,260	2,050	1,840	1,630	1,415	1,205		966
> Amount exceeding 26,500 yen but less than 32,500 yen	The tax amount for 26,500 yen, plus an amount equal to 23% of the portion of the amount of salary or other wage for the day after deduction of social insurance premiums and similar that exceeds 26,500 yen		966 yen, plus an amount equal to 20% of the portion of the amount of salary or other wage for the day after deduction of social insurance premiums and similar that exceeds 26,500 yen
> 	yen	yen	yen	yen	yen	yen	yen	yen		yen
> 32,500 yen	4,065	3,850	3,640	3,430	3,220	3,010	2,795	2,585		2,166
> Amount exceeding 32,500 yen but less than 58,000 yen	The tax amount for 32,500 yen, plus an amount equal to 33% of the portion of the amount of salary or other wage for the day after deduction of social insurance premiums and similar that exceeds 32,500 yen		2,166 yen, plus an amount equal to 25% of the portion of the amount of salary or other wage for the day after deduction of social insurance premiums and similar that exceeds 32,500 yen
> (vi)
> Amount of salary or other wage for the day after deduction of social insurance premiums and similar	Column A	Column B	Column C
> 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	Tax amount
> 	yen	yen	yen	yen	yen	yen	yen	yen	yen	yen
> 58,000 yen	12,480	12,265	12,055	11,845	11,635	11,425	11,210	11,000	21,720	8,541
> Amount exceeding 58,000 yen but less than 71,000 yen	The tax amount for 58,000 yen, plus an amount equal to 40% of the portion of the amount of salary or other wage for the day after deduction of social insurance premiums and similar that exceeds 58,000 yen	21,720 yen, plus an amount equal to 45% of the portion of the amount of salary or other wage for the day after deduction of social insurance premiums and similar that exceeds 58,000 yen	8,541 yen, plus an amount equal to 33% of the portion of the amount of salary or other wage for the day after deduction of social insurance premiums and similar that exceeds 58,000 yen
> 	yen	yen	yen	yen	yen	yen	yen	yen
> 71,000 yen	17,835	17,620	17,410	17,200	16,990	16,780	16,565	16,355
> Amount exceeding 71,000 yen but less than 72,500 yen	The tax amount for 71,000 yen, plus an amount equal to 40% of the portion of the amount of salary or other wage for the day after deduction of social insurance premiums and similar that exceeds 71,000 yen
> 	yen	yen	yen	yen	yen	yen	yen	yen
> 72,500 yen	18,615	18,400	18,190	17,980	17,770	17,560	17,345	17,135
> Amount exceeding 72,500 yen but less than 73,500 yen	The tax amount for 72,500 yen, plus an amount equal to 40% of the portion of the amount of salary or other wage for the day after deduction of social insurance premiums and similar that exceeds 72,500 yen
> 	yen	yen	yen	yen	yen	yen	yen	yen
> 73,500 yen	19,195	18,980	18,770	18,560	18,350	18,140	17,925	17,715		
> Amount exceeding 73,500 yen but less than 75,000 yen	The tax amount for 73,500 yen, plus an amount equal to 40% of the portion of the amount of salary or other wage for the day after deduction of social insurance premiums and similar that exceeds 73,500 yen		
> 	yen	yen	yen	yen	yen	yen	yen	yen		
> 75,000 yen	19,975	19,760	19,550	19,340	19,130	18,920	18,705	18,495		
> Amount exceeding 75,000 yen but less than 116,500 yen	The tax amount for 75,000 yen, plus an amount equal to 40% of the portion of the amount of salary or other wage for the day after deduction of social insurance premiums and similar that exceeds 75,000 yen		
> (vii)
> Amount of salary or other wage for the day after deduction of social insurance premiums and similar	Column A	Column B	Column C
> 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	Tax amount
> 	yen	yen	yen	yen	yen	yen	yen	yen		yen
> 116,500 yen	36,575	36,360	36,150	35,940	35,730	35,520	35,305	35,095		27,846
> Amount exceeding 116,500 yen	The tax amount for 116,500 yen, plus an amount equal to 45% of the portion of the amount of salary or other wage for the day after deduction of social insurance premiums and similar that exceeds 116,500 yen		27,846 yen, plus an amount equal to 40% of the portion of the amount of salary or other wage for the day after deduction of social insurance premiums and similar that exceeds 116,500 yen
> If the number of dependents and similar persons exceeds 7, the tax amount for 7 dependents and similar persons, less 50 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 50 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 day, 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 day 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 50 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):
> (1) Except in the case falling under (2), deduct, from the amount of the Resident's salary or other wage for the day, 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 day 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 50 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) If the salary or other wage is salary or other wage set forth in Article 185, paragraph (1), item (iii) (Amount of Tax to Be Collected on Salary or Other Wages Other Than Bonuses), deduct, from the amount of the Resident's salary or other wage for the day, 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 day after deduction of social insurance premiums and similar" column according to the amount after that deduction; the amount stated where that row intersects column C is the tax amount sought.

---

## 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)