# Appended Table 4, its wordings — Income Tax Act This is the Markdown twin of https://japanlaw.org/en/income-tax-act/history/appdx-4. 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 4 (別表第四) 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 4 (別表第四) — https://japanlaw.org/en/income-tax-act/appdx-4 (as Markdown: https://japanlaw.org/md/en/income-tax-act/appdx-4) - 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: > 賞与の金額に乗ずべき率 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 > 前月の社会保険料等控除後の給与等の金額 前月の社会保険料等控除後の給与等の金額 > 以上 未満 以上 未満 以上 未満 以上 未満 以上 未満 以上 未満 以上 未満 以上 未満 以上 未満 > ％ 千円 千円 千円 千円 千円 千円 千円 千円 千円 千円 千円 千円 千円 千円 千円 千円 千円 千円 > ０ ８２千円未満 １０７千円未満 １４３千円未満 １８１千円未満 ２１８千円未満 ２５１千円未満 ２８４千円未満 ３１７千円未満 > ２ ８２ ９４ １０７ ２５０ １４３ ２７６ １８１ ３００ ２１８ ３００ ２５１ ３０４ ２８４ ３４３ ３１７ ３８３ > ４ ９４ ２６０ ２５０ ２８９ ２７６ ３２１ ３００ ３５４ ３００ ３８７ ３０４ ４１２ ３４３ ４３８ ３８３ ４６３ > ６ ２６０ ３０９ ２８９ ３４６ ３２１ ３７７ ３５４ ４０５ ３８７ ４３１ ４１２ ４５７ ４３８ ４８３ ４６３ ５０８ > ８ ３０９ ３４２ ３４６ ３７３ ３７７ ４００ ４０５ ４２４ ４３１ ４５２ ４５７ ４７９ ４８３ ５０５ ５０８ ５２９ > １０ ３４２ ３７２ ３７３ ４０１ ４００ ４２６ ４２４ ４５２ ４５２ ４７７ ４７９ ５０３ ５０５ ５２７ ５２９ ５５２ ２２４千円未満 > １２ ３７２ ４０２ ４０１ ４３０ ４２６ ４５７ ４５２ ４８４ ４７７ ５０９ ５０３ ５３１ ５２７ ５５３ ５５２ ５７８ > １４ ４０２ ４３３ ４３０ ４６３ ４５７ ４９２ ４８４ ５１７ ５０９ ５４０ ５３１ ５６４ ５５３ ５８９ ５７８ ６１４ > １６ ４３３ ５２０ ４６３ ５２０ ４９２ ５２５ ５１７ ５５０ ５４０ ５７７ ５６４ ６０４ ５８９ ６３０ ６１４ ６５７ > １８ ５２０ ６０５ ５２０ ６２１ ５２５ ６３６ ５５０ ６５１ ５７７ ６６６ ６０４ ６８１ ６３０ ６９７ ６５７ ７０８ > ２０ ６０５ ６８４ ６２１ ７０５ ６３６ ７２８ ６５１ ７５１ ６６６ ７７４ ６８１ ７９８ ６９７ ８２１ ７０８ ８４５ ２２４ ２９５ > ２２ ６８４ ７１５ ７０５ ７３９ ７２８ ７６４ ７５１ ７８８ ７７４ ８１３ ７９８ ８３８ ８２１ ８６２ ８４５ ８８７ > ２４ ７１５ ７５２ ７３９ ７７８ ７６４ ８０４ ７８８ ８３０ ８１３ ８５６ ８３８ ８８１ ８６２ ９０７ ８８７ ９３３ > ２６ ７５２ ７９５ ７７８ ８２１ ８０４ ８４８ ８３０ ８７６ ８５６ ９０３ ８８１ ９３０ ９０７ ９５７ ９３３ ９８５ > ２８ ７９５ ８５４ ８２１ ８８２ ８４８ ９１０ ８７６ ９３８ ９０３ ９６６ ９３０ ９９４ ９５７ １，０２２ ９８５ １，０５１ > ３０ ８５４ ９２２ ８８２ ９５２ ９１０ ９８３ ９３８ １，０１３ ９６６ １，０４４ ９９４ １，０７４ １，０２２ １，１０４ １，０５１ １，１３５ ２９５ ５２７ > ３２ ９２２ １，３１８ ９５２ １，３４２ ９８３ １，３６７ １，０１３ １，３９１ １，０４４ １，４１６ １，０７４ １，４４０ １，１０４ １，４６４ １，１３５ １，４８９ > ３５ １，３１８ １，５２１ １，３４２ １，５２６ １，３６７ １，５２６ １，３９１ １，５３８ １，４１６ １，５５５ １，４４０ １，５５５ １，４６４ １，５５５ １，４８９ １，５８３ > ３８ １，５２１ ２，６２１ １，５２６ ２，６４５ １，５２６ ２，６６９ １，５３８ ２，６９３ １，５５５ ２，７１６ １，５５５ ２，７４０ １，５５５ ２，７６４ １，５８３ ２，７８８ ５２７ １，１１８ > ４１ ２，６２１ ３，４９５ ２，６４５ ３，５２７ ２，６６９ ３，５５９ ２，６９３ ３，５９０ ２，７１６ ３，６２２ ２，７４０ ３，６５４ ２，７６４ ３，６８５ ２，７８８ ３，７１７ > ４５ ３，４９５千円以上 ３，５２７千円以上 ３，５５９千円以上 ３，５９０千円以上 ３，６２２千円以上 ３，６５４千円以上 ３，６８５千円以上 ３，７１７千円以上 １，１１８千円以上 > （注）　この表における用語については、次に定めるところによる。 > （一）　「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） > 賞与の金額に乗ずべき率の求め方は、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、（四）に該当する場合を除き、 > （１）　まず、その居住者の前月中の給与等（賞与を除く。以下この表において同じ。）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（以下この表において「前月中の社会保険料等の金額」という。）を控除した金額を求める。 > （２）　次に、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（（二）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。（二）において同じ。）の数と（１）により求めた金額とに応じて甲欄の「前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る。 > （３）　（２）により求めた行と「賞与の金額に乗ずべき率」欄との交わるところに記載されている率が、その求める率である。 > （二）　（一）の場合において、給与所得者の扶養控除等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、それぞれ扶養親族等の数とする。 > （三）　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、（四）に該当する場合を除き、 > （１）　その居住者の前月中の給与等の金額から前月中の社会保険料等の金額を控除した金額を求める。 > （２）　（１）により求めた金額に応じて乙欄の「前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る。 > （３）　（２）により求めた行と「賞与の金額に乗ずべき率」欄との交わるところに記載されている率が、その求める率である。 > （四）　前月中の給与等の金額がない場合若しくは前月中の給与等の金額が前月中の社会保険料等の金額以下である場合又はその賞与の金額（当該金額から控除される社会保険料等の金額がある場合には、その控除後の金額）が前月中の給与等の金額から前月中の社会保険料等の金額を控除した金額の１０倍に相当する金額を超える場合には、この表によらず、第百八十六条第一項第一号ロ若しくは第二号ロ又は第二項（賞与に係る徴収税額）の規定（同条第三項の規定を含む。）により税額を計算する。 > （五）　（一）から（四）までの場合において、その居住者の受ける給与等の支給期が月の整数倍の期間ごとと定められているときは、その賞与の支払の直前に支払を受けた若しくは支払を受けるべき給与等の金額又は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当該倍数で除して計算した金額をもつて、それぞれ前月中の給与等の金額又は当該金額から控除される社会保険料等の金額とみなす。 English (Machine translation, not official): > Rate to be applied to the amount of the bonus 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 or more persons > Amount of salary or other wage for the previous month after deduction of social insurance premiums and similar Amount of salary or other wage for the previous month after deduction of social insurance premiums and similar > At least Less than At least Less than At least Less than At least Less than At least Less than At least Less than At least Less than At least Less than At least Less than > % thousand yen thousand yen thousand yen thousand yen thousand yen thousand yen thousand yen thousand yen thousand yen thousand yen thousand yen thousand yen thousand yen thousand yen thousand yen thousand yen thousand yen thousand yen > 0 Less than 82 thousand yen Less than 107 thousand yen Less than 143 thousand yen Less than 181 thousand yen Less than 218 thousand yen Less than 251 thousand yen Less than 284 thousand yen Less than 317 thousand yen > 2 82 94 107 250 143 276 181 300 218 300 251 304 284 343 317 383 > 4 94 260 250 289 276 321 300 354 300 387 304 412 343 438 383 463 > 6 260 309 289 346 321 377 354 405 387 431 412 457 438 483 463 508 > 8 309 342 346 373 377 400 405 424 431 452 457 479 483 505 508 529 > 10 342 372 373 401 400 426 424 452 452 477 479 503 505 527 529 552 Less than 224 thousand yen > 12 372 402 401 430 426 457 452 484 477 509 503 531 527 553 552 578 > 14 402 433 430 463 457 492 484 517 509 540 531 564 553 589 578 614 > 16 433 520 463 520 492 525 517 550 540 577 564 604 589 630 614 657 > 18 520 605 520 621 525 636 550 651 577 666 604 681 630 697 657 708 > 20 605 684 621 705 636 728 651 751 666 774 681 798 697 821 708 845 224 295 > 22 684 715 705 739 728 764 751 788 774 813 798 838 821 862 845 887 > 24 715 752 739 778 764 804 788 830 813 856 838 881 862 907 887 933 > 26 752 795 778 821 804 848 830 876 856 903 881 930 907 957 933 985 > 28 795 854 821 882 848 910 876 938 903 966 930 994 957 1,022 985 1,051 > 30 854 922 882 952 910 983 938 1,013 966 1,044 994 1,074 1,022 1,104 1,051 1,135 295 527 > 32 922 1,318 952 1,342 983 1,367 1,013 1,391 1,044 1,416 1,074 1,440 1,104 1,464 1,135 1,489 > 35 1,318 1,521 1,342 1,526 1,367 1,526 1,391 1,538 1,416 1,555 1,440 1,555 1,464 1,555 1,489 1,583 > 38 1,521 2,621 1,526 2,645 1,526 2,669 1,538 2,693 1,555 2,716 1,555 2,740 1,555 2,764 1,583 2,788 527 1,118 > 41 2,621 3,495 2,645 3,527 2,669 3,559 2,693 3,590 2,716 3,622 2,740 3,654 2,764 3,685 2,788 3,717 > 45 3,495 thousand yen or more 3,527 thousand yen or more 3,559 thousand yen or more 3,590 thousand yen or more 3,622 thousand yen or more 3,654 thousand yen or more 3,685 thousand yen or more 3,717 thousand yen or more 1,118 thousand yen or more > (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 rate to be applied to the amount of the bonus is found as follows: > (i) For a Resident who has submitted a salary income earner's return for deduction for Dependents, etc., except in the case falling under (iv): > (1) First, find the amount remaining after deducting, from the amount of the Resident's salary or other wage for the previous month (excluding bonuses; the same applies hereinafter in this table), the amount of social insurance premiums and similar deducted from that salary or other wage (hereinafter referred to in this table as "social insurance premiums deducted from the previous month's pay"). > (2) Next, find the applicable row of the "Amount of salary or other wage for the previous month after deduction of social insurance premiums and similar" column under Column A 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 (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 (ii)), limited to a dependent or similar person for whom the documents prescribed in that paragraph have been submitted or presented; the same applies in (ii)) and the amount found under (1). > (3) The rate stated where the row found under (2) intersects the "Rate to be applied to the amount of the bonus" column is the rate sought. > (ii) In the case referred to in (i), if the salary income earner's return for deduction for Dependents, etc. 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. > (iii) 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), except in the case falling under (iv): > (1) Find the amount remaining after deducting the social insurance premiums deducted from the previous month's pay from the amount of the Resident's salary or other wage for the previous month. > (2) Find the applicable row of the "Amount of salary or other wage for the previous month after deduction of social insurance premiums and similar" column under Column B according to the amount found under (1). > (3) The rate stated where the row found under (2) intersects the "Rate to be applied to the amount of the bonus" column is the rate sought. > (iv) If there is no amount of salary or other wage for the previous month or the amount of salary or other wage for the previous month is equal to or less than the social insurance premiums deducted from the previous month's pay, or if the amount of the bonus (if there is an amount of social insurance premiums and similar deducted from that amount, the amount after that deduction) exceeds an amount equal to 10 times the amount remaining after deducting the social insurance premiums deducted from the previous month's pay from the amount of salary or other wage for the previous month, the tax amount is calculated pursuant to the provisions of Article 186, paragraph (1), item (i), (b) or item (ii), (b) or paragraph (2) (Amount of Tax to Be Collected on Bonuses) (including the provisions of paragraph (3) of that Article), rather than by using this table. > (v) In the cases referred to in (i) through (iv), if the payment dates for the salary or other wage received by the Resident are set at intervals of a whole-number multiple of a month, the amount obtained by dividing by that multiple the amount of salary or other wage received or to be received immediately before the payment of the bonus, or the amount of social insurance premiums and similar deducted from that salary or other wage, is deemed to be, respectively, the amount of salary or other wage for the previous month or the amount of social insurance premiums and similar deducted from that amount. ## 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: > 賞与の金額に乗ずべき率 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 > 前月の社会保険料等控除後の給与等の金額 前月の社会保険料等控除後の給与等の金額 > 以上 未満 以上 未満 以上 未満 以上 未満 以上 未満 以上 未満 以上 未満 以上 未満 以上 未満 > ％ 千円 千円 千円 千円 千円 千円 千円 千円 千円 千円 千円 千円 千円 千円 千円 千円 千円 千円 > ０ ８７千円未満 １１２千円未満 １４７千円未満 １８５千円未満 ２２２千円未満 ２５５千円未満 ２８７千円未満 ３２０千円未満 > ２ ８７ １００ １１２ ２５３ １４７ ２７９ １８５ ３００ ２２２ ３００ ２５５ ３０８ ２８７ ３４７ ３２０ ３８７ > ４ １００ ２６３ ２５３ ２９２ ２７９ ３２５ ３００ ３５７ ３００ ３９０ ３０８ ４１５ ３４７ ４４０ ３８７ ４６６ > ６ ２６３ ３１３ ２９２ ３４９ ３２５ ３８０ ３５７ ４０８ ３９０ ４３４ ４１５ ４６０ ４４０ ４８６ ４６６ ５１０ > ８ ３１３ ３４６ ３４９ ３７６ ３８０ ４０２ ４０８ ４２７ ４３４ ４５５ ４６０ ４８２ ４８６ ５０８ ５１０ ５３２ > １０ ３４６ ３７５ ３７６ ４０４ ４０２ ４２９ ４２７ ４５４ ４５５ ４８０ ４８２ ５０５ ５０８ ５３０ ５３２ ５５５ ２２４千円未満 > １２ ３７５ ４０５ ４０４ ４３２ ４２９ ４６０ ４５４ ４８７ ４８０ ５１１ ５０５ ５３３ ５３０ ５５５ ５５５ ５８０ > １４ ４０５ ４３６ ４３２ ４６６ ４６０ ４９５ ４８７ ５１９ ５１１ ５４２ ５３３ ５６７ ５５５ ５９２ ５８０ ６１７ > １６ ４３６ ５２０ ４６６ ５２０ ４９５ ５２８ ５１９ ５５３ ５４２ ５８０ ５６７ ６０７ ５９２ ６３３ ６１７ ６６０ > １８ ５２０ ６０７ ５２０ ６２２ ５２８ ６３７ ５５３ ６５３ ５８０ ６６８ ６０７ ６８３ ６３３ ６９８ ６６０ ７１０ > ２０ ６０７ ６８６ ６２２ ７０７ ６３７ ７３０ ６５３ ７５３ ６６８ ７７７ ６８３ ８００ ６９８ ８２４ ７１０ ８４７ ２２４ ２９６ > ２２ ６８６ ７１７ ７０７ ７４２ ７３０ ７６６ ７５３ ７９１ ７７７ ８１６ ８００ ８４０ ８２４ ８６５ ８４７ ８８９ > ２４ ７１７ ７５５ ７４２ ７８１ ７６６ ８０７ ７９１ ８３２ ８１６ ８５８ ８４０ ８８４ ８６５ ９１０ ８８９ ９３６ > ２６ ７５５ ７９７ ７８１ ８２４ ８０７ ８５１ ８３２ ８７８ ８５８ ９０６ ８８４ ９３３ ９１０ ９６０ ９３６ ９８８ > ２８ ７９７ ８５７ ８２４ ８８５ ８５１ ９１３ ８７８ ９４１ ９０６ ９６９ ９３３ ９９７ ９６０ １，０２５ ９８８ １，０５４ > ３０ ８５７ ９２５ ８８５ ９５６ ９１３ ９８６ ９４１ １，０１６ ９６９ １，０４７ ９９７ １，０７７ １，０２５ １，１０８ １，０５４ １，１３８ ２９６ ５２８ > ３２ ９２５ １，３２１ ９５６ １，３４５ ９８６ １，３６９ １，０１６ １，３９４ １，０４７ １，４１８ １，０７７ １，４４３ １，１０８ １，４６７ １，１３８ １，４９１ > ３５ １，３２１ １，５２１ １，３４５ １，５２６ １，３６９ １，５２６ １，３９４ １，５３８ １，４１８ １，５５５ １，４４３ １，５５５ １，４６７ １，５５５ １，４９１ １，５８３ > ３８ １，５２１ ２，６２１ １，５２６ ２，６４５ １，５２６ ２，６６９ １，５３８ ２，６９３ １，５５５ ２，７１６ １，５５５ ２，７４０ １，５５５ ２，７６４ １，５８３ ２，７８８ ５２８ １，１１８ > ４１ ２，６２１ ３，４９５ ２，６４５ ３，５２７ ２，６６９ ３，５５９ ２，６９３ ３，５９０ ２，７１６ ３，６２２ ２，７４０ ３，６５４ ２，７６４ ３，６８５ ２，７８８ ３，７１７ > ４５ ３，４９５千円以上 ３，５２７千円以上 ３，５５９千円以上 ３，５９０千円以上 ３，６２２千円以上 ３，６５４千円以上 ３，６８５千円以上 ３，７１７千円以上 １，１１８千円以上 > （注）　この表における用語については、次に定めるところによる。 > （一）　「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） > 賞与の金額に乗ずべき率の求め方は、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、（四）に該当する場合を除き、 > （１）　まず、その居住者の前月中の給与等（賞与を除く。以下この表において同じ。）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（以下この表において「前月中の社会保険料等の金額」という。）を控除した金額を求める。 > （２）　次に、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（（二）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。（二）において同じ。）の数と（１）により求めた金額とに応じて甲欄の「前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る。 > （３）　（２）により求めた行と「賞与の金額に乗ずべき率」欄との交わるところに記載されている率が、その求める率である。 > （二）　（一）の場合において、給与所得者の扶養控除等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、それぞれ扶養親族等の数とする。 > （三）　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、（四）に該当する場合を除き、 > （１）　その居住者の前月中の給与等の金額から前月中の社会保険料等の金額を控除した金額を求める。 > （２）　（１）により求めた金額に応じて乙欄の「前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る。 > （３）　（２）により求めた行と「賞与の金額に乗ずべき率」欄との交わるところに記載されている率が、その求める率である。 > （四）　前月中の給与等の金額がない場合若しくは前月中の給与等の金額が前月中の社会保険料等の金額以下である場合又はその賞与の金額（当該金額から控除される社会保険料等の金額がある場合には、その控除後の金額）が前月中の給与等の金額から前月中の社会保険料等の金額を控除した金額の１０倍に相当する金額を超える場合には、この表によらず、第百八十六条第一項第一号ロ若しくは第二号ロ又は第二項（賞与に係る徴収税額）の規定（同条第三項の規定を含む。）により税額を計算する。 > （五）　（一）から（四）までの場合において、その居住者の受ける給与等の支給期が月の整数倍の期間ごとと定められているときは、その賞与の支払の直前に支払を受けた若しくは支払を受けるべき給与等の金額又は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当該倍数で除して計算した金額をもつて、それぞれ前月中の給与等の金額又は当該金額から控除される社会保険料等の金額とみなす。 English (Machine translation, not official): > Rate to be applied to the amount of the bonus 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 or more persons > Amount of salary or other wage for the previous month after deduction of social insurance premiums and similar Amount of salary or other wage for the previous month after deduction of social insurance premiums and similar > At least Less than At least Less than At least Less than At least Less than At least Less than At least Less than At least Less than At least Less than At least Less than > % thousand yen thousand yen thousand yen thousand yen thousand yen thousand yen thousand yen thousand yen thousand yen thousand yen thousand yen thousand yen thousand yen thousand yen thousand yen thousand yen thousand yen thousand yen > 0 Less than 87 thousand yen Less than 112 thousand yen Less than 147 thousand yen Less than 185 thousand yen Less than 222 thousand yen Less than 255 thousand yen Less than 287 thousand yen Less than 320 thousand yen > 2 87 100 112 253 147 279 185 300 222 300 255 308 287 347 320 387 > 4 100 263 253 292 279 325 300 357 300 390 308 415 347 440 387 466 > 6 263 313 292 349 325 380 357 408 390 434 415 460 440 486 466 510 > 8 313 346 349 376 380 402 408 427 434 455 460 482 486 508 510 532 > 10 346 375 376 404 402 429 427 454 455 480 482 505 508 530 532 555 Less than 224 thousand yen > 12 375 405 404 432 429 460 454 487 480 511 505 533 530 555 555 580 > 14 405 436 432 466 460 495 487 519 511 542 533 567 555 592 580 617 > 16 436 520 466 520 495 528 519 553 542 580 567 607 592 633 617 660 > 18 520 607 520 622 528 637 553 653 580 668 607 683 633 698 660 710 > 20 607 686 622 707 637 730 653 753 668 777 683 800 698 824 710 847 224 296 > 22 686 717 707 742 730 766 753 791 777 816 800 840 824 865 847 889 > 24 717 755 742 781 766 807 791 832 816 858 840 884 865 910 889 936 > 26 755 797 781 824 807 851 832 878 858 906 884 933 910 960 936 988 > 28 797 857 824 885 851 913 878 941 906 969 933 997 960 1,025 988 1,054 > 30 857 925 885 956 913 986 941 1,016 969 1,047 997 1,077 1,025 1,108 1,054 1,138 296 528 > 32 925 1,321 956 1,345 986 1,369 1,016 1,394 1,047 1,418 1,077 1,443 1,108 1,467 1,138 1,491 > 35 1,321 1,521 1,345 1,526 1,369 1,526 1,394 1,538 1,418 1,555 1,443 1,555 1,467 1,555 1,491 1,583 > 38 1,521 2,621 1,526 2,645 1,526 2,669 1,538 2,693 1,555 2,716 1,555 2,740 1,555 2,764 1,583 2,788 528 1,118 > 41 2,621 3,495 2,645 3,527 2,669 3,559 2,693 3,590 2,716 3,622 2,740 3,654 2,764 3,685 2,788 3,717 > 45 3,495 thousand yen or more 3,527 thousand yen or more 3,559 thousand yen or more 3,590 thousand yen or more 3,622 thousand yen or more 3,654 thousand yen or more 3,685 thousand yen or more 3,717 thousand yen or more 1,118 thousand yen or more > (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 rate to be applied to the amount of the bonus is found as follows: > (i) For a Resident who has submitted a salary income earner's return for deduction for Dependents, etc., except in the case falling under (iv): > (1) First, find the amount remaining after deducting, from the amount of the Resident's salary or other wage for the previous month (excluding bonuses; the same applies hereinafter in this table), the amount of social insurance premiums and similar deducted from that salary or other wage (hereinafter referred to in this table as "social insurance premiums deducted from the previous month's pay"). > (2) Next, find the applicable row of the "Amount of salary or other wage for the previous month after deduction of social insurance premiums and similar" column under Column A 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 (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 (ii)), limited to a dependent or similar person for whom the documents prescribed in that paragraph have been submitted or presented; the same applies in (ii)) and the amount found under (1). > (3) The rate stated where the row found under (2) intersects the "Rate to be applied to the amount of the bonus" column is the rate sought. > (ii) In the case referred to in (i), if the salary income earner's return for deduction for Dependents, etc. 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. > (iii) 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), except in the case falling under (iv): > (1) Find the amount remaining after deducting the social insurance premiums deducted from the previous month's pay from the amount of the Resident's salary or other wage for the previous month. > (2) Find the applicable row of the "Amount of salary or other wage for the previous month after deduction of social insurance premiums and similar" column under Column B according to the amount found under (1). > (3) The rate stated where the row found under (2) intersects the "Rate to be applied to the amount of the bonus" column is the rate sought. > (iv) If there is no amount of salary or other wage for the previous month or the amount of salary or other wage for the previous month is equal to or less than the social insurance premiums deducted from the previous month's pay, or if the amount of the bonus (if there is an amount of social insurance premiums and similar deducted from that amount, the amount after that deduction) exceeds an amount equal to 10 times the amount remaining after deducting the social insurance premiums deducted from the previous month's pay from the amount of salary or other wage for the previous month, the tax amount is calculated pursuant to the provisions of Article 186, paragraph (1), item (i), (b) or item (ii), (b) or paragraph (2) (Amount of Tax to Be Collected on Bonuses) (including the provisions of paragraph (3) of that Article), rather than by using this table. > (v) In the cases referred to in (i) through (iv), if the payment dates for the salary or other wage received by the Resident are set at intervals of a whole-number multiple of a month, the amount obtained by dividing by that multiple the amount of salary or other wage received or to be received immediately before the payment of the bonus, or the amount of social insurance premiums and similar deducted from that salary or other wage, is deemed to be, respectively, the amount of salary or other wage for the previous month or the amount of social insurance premiums and similar deducted from that amount. --- ## 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)