# 所得税法 / Income Tax Act — 附　則 (Supplementary Provisions)

- Law: 所得税法 (Income Tax Act), 昭和四十年法律第三十三号
- English title "Income Tax Act": Ministry of Justice translation
- Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say.
- Provision: 附　則 (Supplementary Provisions) — address `suppl-3431-21`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act/suppl-3431-21
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000033/suppl-3431-21
- Every provision below carries its address and both URLs on the line under it.
- Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below.

Only the Japanese as published by the government has legal effect; the text
below is a copy of it. Every English rendering below is a translation and
says which kind: the Ministry of Justice's translation, or this
site's machine translation, whose model and date the Sources list names.
They are never merged and never substituted for one another.

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## 附　則 昭和四三年四月二〇日法律第二一号
<sup>suppl-3431-21 · https://japanlaw.org/en/income-tax-act/suppl-3431-21 · https://japanlaw.org/l/340AC0000000033/suppl-3431-21</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-3431-21/art-1 · https://japanlaw.org/en/income-tax-act/suppl-3431-21/art-1 · https://japanlaw.org/l/340AC0000000033/suppl-3431-21/art-1</sup>

**第一項**  この法律は、公布の日から施行する。
<sup>suppl-3431-21/art-1/par-1 · https://japanlaw.org/en/income-tax-act/suppl-3431-21/art-1/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3431-21/art-1/par-1</sup>
This Act comes into effect on the date of promulgation.
<sup>machine translation, not official</sup>

### 第二条（経過規定の原則） — Principle for Transitional Provisions
<sup>caption: machine translation, not official</sup>
<sup>suppl-3431-21/art-2 · https://japanlaw.org/en/income-tax-act/suppl-3431-21/art-2 · https://japanlaw.org/l/340AC0000000033/suppl-3431-21/art-2</sup>

**第一項**  この附則において別段の定めがあるものを除き、改正後の所得税法（以下「新法」という。）の規定は、昭和四十三年分以後の所得税について適用し、昭和四十二年分以前の所得税については、なお従前の例による。
<sup>suppl-3431-21/art-2/par-1 · https://japanlaw.org/en/income-tax-act/suppl-3431-21/art-2/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3431-21/art-2/par-1</sup>
Except as otherwise provided in these Supplementary Provisions, the provisions of the Income Tax Act as amended (hereinafter referred to as "the New Act") apply to income tax for 1968 and subsequent years, and the provisions then in force continue to govern income tax for 1967 and earlier years.
<sup>machine translation, not official</sup>

### 第三条（昭和四十三年分の所得税の所得控除及び税額の計算に係る特例） — Special Provisions on the Calculation of Income Deductions and Tax Amounts for Income Tax for 1968
<sup>caption: machine translation, not official</sup>
<sup>suppl-3431-21/art-3 · https://japanlaw.org/en/income-tax-act/suppl-3431-21/art-3 · https://japanlaw.org/l/340AC0000000033/suppl-3431-21/art-3</sup>

**第一項**  昭和四十三年分の所得税については、次の表の上欄に掲げる新法の規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句にそれぞれ読み替えるものとする。
第二十八条第三項（給与所得控除）	一　前項に規定する収入金額が九十万円以下である場合　十万円と当該収入金額から十万円を控除した金額の十分の二に相当する金額との合計額
二　前項に規定する収入金額が九十万円をこえ百十万円未満である場合　二十六万円と当該収入金額から九十万円を控除した金額の十分の一に相当する金額との合計額
三　前項に規定する収入金額が百十万円以上である場合　二十八万円	一　前項に規定する収入金額が六十九万五千円以下である場合　九万五千円と当該収入金額から九万五千円を控除した金額の十分の二に相当する金額との合計額
二　前項に規定する収入金額が六十九万五千円をこえ八十九万五千円以下である場合　二十一万五千円と当該収入金額から六十九万五千円を控除した金額の十分の一・七五に相当する金額との合計額
三　前項に規定する収入金額が八十九万五千円をこえ百九万五千円未満である場合　二十五万円と当該収入金額から八十九万五千円を控除した金額の十分の〇・七五に相当する金額との合計額
四　前項に規定する収入金額が百九万五千円以上である場合　二十六万五千円
第七十九条第一項及び第二項（障害者控除）	八万円	七万七千五百円
十二万円	十万七千五百円
第八十条第一項（老年者控除）	八万円	七万七千五百円
第八十一条第一項（寡婦控除）	八万円	七万七千五百円
第八十二条第一項（勤労学生控除）	八万円	七万七千五百円
第八十三条第一項（配偶者控除）	十六万円	十五万七千五百円
第八十四条第一項（扶養控除）	八万円	七万七千五百円
第八十四条第二項	前項の場合において、居住者に配偶者がないときは、その扶養親族のうち一人についての同項の控除の額は、十万円とする。	前項の場合において、次の各号に掲げる扶養親族についての同項の控除の額は、当該各号に掲げる金額とする。
一　配偶者を有しない居住者の扶養親族のうちの一人　九万五千円
二　配偶者を有する二以上の居住者が生計を一にしている場合（これらの居住者のうちに控除対象配偶者を有する者がいない場合に限る。）におけるこれらの居住者のうち政令で定めるものの扶養親族のうちの一人　八万円
第八十六条第一項（基礎控除）	十六万円	十五万七千五百円
第九十条第二項（変動所得及び臨時所得の平均課税）	百万円以下	百万円未満
別表第二	所得税法の一部を改正する法律（昭和四十三年法律第二十一号。以下「改正法」という。）附則別表第一
第百九十条第二号（年末調整）	別表第七の附表	改正法附則別表第五の附表
別表第七	改正法附則別表第五
第百九十四条第一項第六号（給与所得者の扶養控除等申告書）	第八十四条第二項	改正法附則第三条第一項（昭和四十三年分の所得税の所得控除及び税額の計算に係る特例）の規定により読み替えられた第八十四条第二項
その旨	同項第一号又は第二号の規定の適用を受ける旨
第二百一条第一項（退職所得に係る源泉徴収税額）	別表第八	改正法附則別表第六
<sup>suppl-3431-21/art-3/par-1 · https://japanlaw.org/en/income-tax-act/suppl-3431-21/art-3/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3431-21/art-3/par-1</sup>
With regard to income tax for 1968, the terms set forth in the middle column of the following table in the provisions of the New Act set forth in the left-hand column of that table are deemed to be replaced with the terms set forth in the right-hand column of that table, respectively.
Article 28, paragraph (3) (Salary Income Deduction)	(i) if the taxpayer's revenue as prescribed in the preceding paragraph is 900,000 yen or less: the sum total of 100,000 yen plus 20% of the difference arrived at when 100,000 yen is deducted from the taxpayer's revenue
(ii) if the taxpayer's revenue as prescribed in the preceding paragraph is over 900,000 yen but less than 1,100,000 yen: the sum total of 260,000 yen plus 10% of the difference arrived at when 900,000 yen is deducted from the taxpayer's revenue
(iii) if the taxpayer's revenue as prescribed in the preceding paragraph is 1,100,000 yen or more: 280,000 yen	(i) if the taxpayer's revenue as prescribed in the preceding paragraph is 695,000 yen or less: the sum total of 95,000 yen plus 20% of the difference arrived at when 95,000 yen is deducted from the taxpayer's revenue
(ii) if the taxpayer's revenue as prescribed in the preceding paragraph is over 695,000 yen but not more than 895,000 yen: the sum total of 215,000 yen plus 17.5% of the difference arrived at when 695,000 yen is deducted from the taxpayer's revenue
(iii) if the taxpayer's revenue as prescribed in the preceding paragraph is over 895,000 yen but less than 1,095,000 yen: the sum total of 250,000 yen plus 7.5% of the difference arrived at when 895,000 yen is deducted from the taxpayer's revenue
(iv) if the taxpayer's revenue as prescribed in the preceding paragraph is 1,095,000 yen or more: 265,000 yen
Article 79, paragraphs (1) and (2) (Disability Deduction)	80,000 yen	77,500 yen
120,000 yen	107,500 yen
Article 80, paragraph (1) (Elderly Person Deduction)	80,000 yen	77,500 yen
Article 81, paragraph (1) (Widow Deduction)	80,000 yen	77,500 yen
Article 82, paragraph (1) (Working Student Deduction)	80,000 yen	77,500 yen
Article 83, paragraph (1) (Spousal Deduction)	160,000 yen	157,500 yen
Article 84, paragraph (1) (Deduction for Dependents)	80,000 yen	77,500 yen
Article 84, paragraph (2)	In the case referred to in the preceding paragraph, if the Resident has no spouse, the amount of the deduction under that paragraph for one of the Resident's dependents is 100,000 yen.	In the case referred to in the preceding paragraph, the amount of the deduction under that paragraph for the dependents set forth in the following items is the amount set forth in each of those items:
(i) one of the dependents of a Resident who has no spouse: 95,000 yen
(ii) in the case where two or more Residents who have spouses have their living expenses paid from the same resources (limited to the case where none of those Residents has a Claimable Spouse), one of the dependents of the one of those Residents specified by Cabinet Order: 80,000 yen
Article 86, paragraph (1) (Basic Personal Exemption)	160,000 yen	157,500 yen
Article 90, paragraph (2) (Averaging Taxation on Fluctuating Income and Ad Hoc Income)	1,000,000 yen or less	less than 1,000,000 yen
Appended Table II	Appended Table I of the Supplementary Provisions of the Act Partially Amending the Income Tax Act (Act No. 21 of 1968; hereinafter referred to as the "Amending Act")
Article 190, item (ii) (Year-End Adjustment)	the attached table to Appended Table VII	the attached table to Appended Table V of the Supplementary Provisions of the Amending Act
Appended Table VII	Appended Table V of the Supplementary Provisions of the Amending Act
Article 194, paragraph (1), item (vi) (Salary Income Earner's Return for Deduction for Dependents, etc.)	Article 84, paragraph (2)	Article 84, paragraph (2) as its terms are deemed to be replaced pursuant to Article 3, paragraph (1) (Special Provisions on Income Deductions and the Calculation of Tax Amount for Income Tax for 1968) of the Supplementary Provisions of the Amending Act
that fact	the fact that the provisions of item (i) or item (ii) of that paragraph apply
Article 201, paragraph (1) (Amount of Tax Withheld from Retirement Income)	Appended Table VIII	Appended Table VI of the Supplementary Provisions of the Amending Act
<sup>machine translation, not official</sup>

**第二項**  昭和四十三年分の課税総所得金額、課税退職所得金額若しくは課税山林所得金額に係る所得税の額又は新法第九十条第一項第一号に掲げる税額は、次の各号に掲げる税額の区分に応じ当該各号に掲げる税額によるものとする。
<sup>suppl-3431-21/art-3/par-2 · https://japanlaw.org/en/income-tax-act/suppl-3431-21/art-3/par-2 · https://japanlaw.org/l/340AC0000000033/suppl-3431-21/art-3/par-2</sup>
The amount of income tax on taxable gross income, taxable retirement income, or taxable timber income for 1968, or the amount of tax set forth in Article 90, paragraph (1), item (i) of the New Act, is to be the amount of tax set forth in the following items according to the category of tax amount set forth in each of those items:
<sup>machine translation, not official</sup>

  **一**  課税総所得金額又は課税退職所得金額に係る所得税の額　当該課税総所得金額又は課税退職所得金額に応じ附則別表第一に定める税額
  <sup>suppl-3431-21/art-3/par-2/item-1 · https://japanlaw.org/en/income-tax-act/suppl-3431-21/art-3/par-2/item-1 · https://japanlaw.org/l/340AC0000000033/suppl-3431-21/art-3/par-2/item-1</sup>
  the amount of income tax on taxable gross income or taxable retirement income: the amount of tax specified in Appended Table I of the Supplementary Provisions according to that taxable gross income or taxable retirement income;
  <sup>machine translation, not official</sup>

  **二**  課税山林所得金額に係る所得税の額　当該課税山林所得金額に応じ附則別表第二に定める税額
  <sup>suppl-3431-21/art-3/par-2/item-2 · https://japanlaw.org/en/income-tax-act/suppl-3431-21/art-3/par-2/item-2 · https://japanlaw.org/l/340AC0000000033/suppl-3431-21/art-3/par-2/item-2</sup>
  the amount of income tax on taxable timber income: the amount of tax specified in Appended Table II of the Supplementary Provisions according to that taxable timber income;
  <sup>machine translation, not official</sup>

  **三**  新法第九十条第一項第一号に掲げる税額　同号に規定する調整所得金額に応じ附則別表第一に定める税額
  <sup>suppl-3431-21/art-3/par-2/item-3 · https://japanlaw.org/en/income-tax-act/suppl-3431-21/art-3/par-2/item-3 · https://japanlaw.org/l/340AC0000000033/suppl-3431-21/art-3/par-2/item-3</sup>
  the amount of tax set forth in Article 90, paragraph (1), item (i) of the New Act: the amount of tax specified in Appended Table I of the Supplementary Provisions according to the adjusted income prescribed in that item.
  <sup>machine translation, not official</sup>

### 第四条（純損失の繰越控除及び繰戻しによる還付に関する経過規定） — Transitional Provisions Concerning Deduction for Carryover of Net Loss and Refunds Based on Carryback of Net Loss
<sup>caption: machine translation, not official</sup>
<sup>suppl-3431-21/art-4 · https://japanlaw.org/en/income-tax-act/suppl-3431-21/art-4 · https://japanlaw.org/l/340AC0000000033/suppl-3431-21/art-4</sup>

**第一項**  新法第七十条第一項、第二項及び第四項（純損失の繰越控除）並びに第百四十条第五項（純損失の繰戻しによる還付の請求）及び第百四十一条第四項（相続人等の純損失の繰戻しによる還付の請求）（これらの規定を新法第百六十六条（非居住者に対する準用）において準用する場合を含む。）の規定は、昭和四十三年以後の各年において生じた純損失の金額について適用し、昭和四十二年以前の各年において生じた純損失の金額については、なお従前の例による。
<sup>suppl-3431-21/art-4/par-1 · https://japanlaw.org/en/income-tax-act/suppl-3431-21/art-4/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3431-21/art-4/par-1</sup>
The provisions of Article 70, paragraphs (1), (2), and (4) (Deduction for Carryover of Net Loss), Article 140, paragraph (5) (Claim to Be Issued a Refund Based on Carryback of Net Loss), and Article 141, paragraph (4) (Claim by an Heir to Be Issued a Refund Based on Carryback of Net Loss) of the New Act (including as applied mutatis mutandis pursuant to Article 166 (Application Mutatis Mutandis to Nonresidents) of the New Act) apply to a Net Loss incurred in each year from 1968 onward, and the provisions then in force continue to govern a Net Loss incurred in each year up to and including 1967.
<sup>machine translation, not official</sup>

**第二項**  昭和四十三年において純損失の金額がある場合における新法第百四十条第一項又は第百四十一条第一項（これらの規定を新法第百六十六条において準用する場合を含む。以下この条において同じ。）の規定の適用については、これらの規定による還付金の計算の基礎となる所得税の額は、所得税法の一部を改正する法律（昭和四十二年法律第二十号）附則第三条第二項（昭和四十二年分の所得税の所得控除及び税額の計算の特例）の規定（同条第一項の規定により読み替えられた同法による改正後の所得税法第九十条第二項（変動所得及び臨時所得の平均課税）の規定を含む。）を適用して計算した所得税の額による。
<sup>suppl-3431-21/art-4/par-2 · https://japanlaw.org/en/income-tax-act/suppl-3431-21/art-4/par-2 · https://japanlaw.org/l/340AC0000000033/suppl-3431-21/art-4/par-2</sup>
With regard to the application of the provisions of Article 140, paragraph (1) or Article 141, paragraph (1) of the New Act (including as applied mutatis mutandis pursuant to Article 166 of the New Act; the same applies hereinafter in this Article) in the case where there is a Net Loss in 1968, the amount of income tax that forms the basis for calculating a refund under those provisions is the amount of income tax calculated by applying the provisions of Article 3, paragraph (2) (Special Provisions on the Calculation of Income Deductions and Tax Amounts for Income Tax for 1967) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act (Act No. 20 of 1967) (including the provisions of Article 90, paragraph (2) (Averaging Taxation on Fluctuating Income and Ad Hoc Income) of the Income Tax Act as amended by that Act, as replaced pursuant to paragraph (1) of that Article).
<sup>machine translation, not official</sup>

### 第五条（昭和四十三年分の所得税に係る予定納税基準額の計算の特例） — Special Provisions on the Calculation of the Tax Prepayment Calculation Base for Income Tax for 1968
<sup>caption: machine translation, not official</sup>
<sup>suppl-3431-21/art-5 · https://japanlaw.org/en/income-tax-act/suppl-3431-21/art-5 · https://japanlaw.org/l/340AC0000000033/suppl-3431-21/art-5</sup>

**第一項**  居住者の昭和四十三年分の所得税については、新法第百四条第一項（予定納税額の納付）に規定する予定納税基準額（以下「予定納税基準額」という。）は、次項の規定の適用がある場合を除き、第一号に掲げる金額に第二号に掲げる率を乗じて計算した金額によるものとする。
<sup>suppl-3431-21/art-5/par-1 · https://japanlaw.org/en/income-tax-act/suppl-3431-21/art-5/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3431-21/art-5/par-1</sup>
With regard to a Resident's income tax for 1968, the tax prepayment calculation base prescribed in Article 104, paragraph (1) (Making Tax Prepayments) of the New Act (hereinafter referred to as the "tax prepayment calculation base") is to be, except in the case where the provisions of the following paragraph apply, the amount calculated by multiplying the amount set forth in item (i) by the rate set forth in item (ii):
<sup>machine translation, not official</sup>

  **一**  その者の昭和四十二年分の課税総所得金額に係る所得税の額（当該課税総所得金額の計算の基礎となつた各種所得の金額のうちに譲渡所得の金額、一時所得の金額、雑所得の金額又は雑所得に該当しない臨時所得の金額があつた場合には、改正前の所得税法（以下「旧法」という。）第百四条第一項第一号（予定納税額の納付）の規定に基づく政令の規定に準じてこれらの金額がなかつたものとみなして計算したところにより、同年分の所得税について災害被害者に対する租税の減免、徴収猶予等に関する法律（昭和二十二年法律第百七十五号）第二条（所得税の軽減又は免除）の規定の適用があつた場合には、同条の規定の適用がなかつたものとして計算したところによる。）から、当該各種所得につき源泉徴収をされた又はされるべき所得税の額（一時所得の金額、雑所得の金額及び雑所得に該当しない臨時所得の金額に係るものを除く。）を控除した金額
  <sup>suppl-3431-21/art-5/par-1/item-1 · https://japanlaw.org/en/income-tax-act/suppl-3431-21/art-5/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/suppl-3431-21/art-5/par-1/item-1</sup>
  the amount obtained by deducting, from the amount of income tax on the person's taxable gross income for 1967 (if the Income in Each Class that formed the basis for calculating that taxable gross income included capital gains, occasional income, miscellaneous income, or Ad Hoc Income not falling under the category of miscellaneous income, the amount calculated by deeming those amounts not to have existed in accordance with the provisions of the Cabinet Order based on Article 104, paragraph (1), item (i) (Making Tax Prepayments) of the Income Tax Act before amendment (hereinafter referred to as "the Former Act"), and, if the provisions of Article 2 (Reduction of or Exemption from Income Tax) of the Act on Reduction or Release, Deferment of Collection and Other Measures Related to Tax Imposed on Disaster Victims (Act No. 175 of 1947) were applied to income tax for that year, the amount calculated as if the provisions of that Article had not been applied), the amount of income tax that was or should have been collected through withholding from Each Class of Income (excluding that relating to occasional income, miscellaneous income, and Ad Hoc Income not falling under the category of miscellaneous income);
  <sup>machine translation, not official</sup>

  **二**  前号に掲げる金額の計算の基礎となつた課税総所得金額（昭和四十二年分の所得税について旧法第九十条第一項（変動所得及び臨時所得の平均課税）の選択がされている場合には、同項第一号に規定する調整所得金額とし、同年分の課税総所得金額の計算の基礎となつた各種所得の金額のうちに譲渡所得の金額、一時所得の金額、雑所得の金額又は雑所得に該当しない臨時所得の金額があつた場合には、旧法第百四条第一項第一号の規定に基づく政令の規定に準じてこれらの金額がなかつたものとみなして計算した金額とする。以下次項までにおいて「課税総所得金額等」という。）と当該課税総所得金額等の計算の基礎となつた控除対象配偶者及び扶養親族の有無並びにこれらの者の数に応じ附則別表第三により求めた率
  <sup>suppl-3431-21/art-5/par-1/item-2 · https://japanlaw.org/en/income-tax-act/suppl-3431-21/art-5/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/suppl-3431-21/art-5/par-1/item-2</sup>
  the rate obtained under Appended Table III of the Supplementary Provisions according to the taxable gross income that formed the basis for calculating the amount set forth in the preceding item (if an election under Article 90, paragraph (1) (Averaging Taxation on Fluctuating Income and Ad Hoc Income) of the Former Act has been made for income tax for 1967, the adjusted income prescribed in item (i) of that paragraph, and, if the Income in Each Class that formed the basis for calculating the taxable gross income for that year included capital gains, occasional income, miscellaneous income, or Ad Hoc Income not falling under the category of miscellaneous income, the amount calculated by deeming those amounts not to have existed in accordance with the provisions of the Cabinet Order based on Article 104, paragraph (1), item (i) of the Former Act; hereinafter referred to as the "taxable aggregate income and similar amount" in this paragraph and the following paragraph) and to the presence or absence of a Claimable Spouse and dependents that formed the basis for calculating that taxable aggregate income and similar amount and the number of those persons.
  <sup>machine translation, not official</sup>

**第二項**  昭和四十二年分の課税総所得金額等が二千万円以上である居住者の昭和四十三年分の所得税に係る予定納税基準額は、その者の前項第一号に掲げる金額から一万三千円を控除した金額によるものとする。
<sup>suppl-3431-21/art-5/par-2 · https://japanlaw.org/en/income-tax-act/suppl-3431-21/art-5/par-2 · https://japanlaw.org/l/340AC0000000033/suppl-3431-21/art-5/par-2</sup>
The tax prepayment calculation base for income tax for 1968 of a Resident whose taxable aggregate income and similar amount for 1967 is 20 million yen or more is to be the amount obtained by deducting 13,000 yen from the amount set forth in item (i) of the preceding paragraph for that person.
<sup>machine translation, not official</sup>

**第三項**  昭和四十二年分の所得税につき旧法第九十七条第一項（合算対象世帯員がある場合の税額）の規定の適用があつた場合における昭和四十三年分の予定納税基準額の計算については、政令で定める。
<sup>suppl-3431-21/art-5/par-3 · https://japanlaw.org/en/income-tax-act/suppl-3431-21/art-5/par-3 · https://japanlaw.org/l/340AC0000000033/suppl-3431-21/art-5/par-3</sup>
The calculation of the tax prepayment calculation base for 1968 in the case where the provisions of Article 97, paragraph (1) (Amount of Tax If There Are Household Members Subject to Aggregation) of the Former Act were applied to income tax for 1967 is specified by Cabinet Order.
<sup>machine translation, not official</sup>

**第四項**  非居住者の昭和四十三年分の所得税に係る予定納税基準額は、前三項の規定に準じて計算したところによる。
<sup>suppl-3431-21/art-5/par-4 · https://japanlaw.org/en/income-tax-act/suppl-3431-21/art-5/par-4 · https://japanlaw.org/l/340AC0000000033/suppl-3431-21/art-5/par-4</sup>
The tax prepayment calculation base for a Nonresident's income tax for 1968 is as calculated in accordance with the provisions of the preceding three paragraphs.
<sup>machine translation, not official</sup>

### 第六条（給与所得及び退職所得に係る源泉徴収に関する経過規定） — Transitional Provisions Concerning Withholding on Salary Income and Retirement Income
<sup>caption: machine translation, not official</sup>
<sup>suppl-3431-21/art-6 · https://japanlaw.org/en/income-tax-act/suppl-3431-21/art-6 · https://japanlaw.org/l/340AC0000000033/suppl-3431-21/art-6</sup>

**第一項**  新法第四編第二章第一節（給与所得に係る源泉徴収義務及び徴収税額）の規定及び新法別表第四から別表第六までは、この法律の施行の日（以下「施行日」という。）以後に支払うべき新法第百八十三条第一項（源泉徴収義務）に規定する給与等（以下この条において「給与等」という。）について適用し、同日前に支払うべき給与等については、なお従前の例による。
<sup>suppl-3431-21/art-6/par-1 · https://japanlaw.org/en/income-tax-act/suppl-3431-21/art-6/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3431-21/art-6/par-1</sup>
The provisions of Part IV, Chapter II, Section 1 (Obligation to Withhold Taxes from Salary Income and Amount of Tax Collected) of the New Act and Appended Tables IV through VI of the New Act apply to salary or other wage prescribed in Article 183, paragraph (1) (Obligation to Withhold Taxes) of the New Act (hereinafter referred to as "salary or other wage" in this Article) that is to be paid on or after the date on which this Act comes into effect (hereinafter referred to as "the Effective Date"), and the provisions then in force continue to govern salary or other wage that was to be paid before that date.
<sup>machine translation, not official</sup>

**第二項**  附則第三条第一項（昭和四十三年分の所得税の所得控除及び税額の計算に係る特例）の規定により読み替えられた新法第百九十条（年末調整）の規定並びに附則別表第五及び同表の附表は、昭和四十三年中に支払うべき給与等でその最後に支払をする日が施行日以後である場合について適用し、その最後に支払をする日が施行日前である場合については、なお従前の例による。
<sup>suppl-3431-21/art-6/par-2 · https://japanlaw.org/en/income-tax-act/suppl-3431-21/art-6/par-2 · https://japanlaw.org/l/340AC0000000033/suppl-3431-21/art-6/par-2</sup>
The provisions of Article 190 (Year-End Adjustment) of the New Act as replaced pursuant to Article 3, paragraph (1) (Special Provisions on the Calculation of Income Deductions and Tax Amounts for Income Tax for 1968) of the Supplementary Provisions, and Appended Table V of the Supplementary Provisions and the attached table to that Table, apply in the case where, for salary or other wage to be paid in 1968, the day on which the last payment is made falls on or after the Effective Date, and the provisions then in force continue to govern the case where the day on which the last payment is made falls before the Effective Date.
<sup>machine translation, not official</sup>

**第三項**  附則第三条第一項の規定により読み替えられた新法第百九十四条第一項及び第二項（給与所得者の扶養控除等申告書）の規定は、施行日以後に提出する給与所得者の扶養控除等申告書について適用する。
<sup>suppl-3431-21/art-6/par-3 · https://japanlaw.org/en/income-tax-act/suppl-3431-21/art-6/par-3 · https://japanlaw.org/l/340AC0000000033/suppl-3431-21/art-6/par-3</sup>
The provisions of Article 194, paragraphs (1) and (2) (Salary Income Earner's Return for Deduction for Dependents, etc.) of the New Act as replaced pursuant to Article 3, paragraph (1) of the Supplementary Provisions apply to a salary income earner's return for deduction for dependents, etc. submitted on or after the Effective Date.
<sup>machine translation, not official</sup>

**第四項**  次に掲げる居住者については、施行日以後に附則第三条第一項の規定により読み替えられた新法第百九十四条第一項の規定による給与所得者の扶養控除等申告書を提出する場合を除き、同項第二号、第三号又は第六号に掲げる事項につき同日において同条第二項に規定する異動が生じたものとみなして、同項の規定を適用する。この場合において、同項中「最初に」とあるのは、「その年最後に」とする。
<sup>suppl-3431-21/art-6/par-4 · https://japanlaw.org/en/income-tax-act/suppl-3431-21/art-6/par-4 · https://japanlaw.org/l/340AC0000000033/suppl-3431-21/art-6/par-4</sup>
With regard to the Residents set forth below, except in the case where they submit, on or after the Effective Date, a salary income earner's return for deduction for dependents, etc. under Article 194, paragraph (1) of the New Act as replaced pursuant to Article 3, paragraph (1) of the Supplementary Provisions, the provisions of paragraph (2) of that Article apply by deeming that a change prescribed in that paragraph has occurred on that date in the particulars set forth in item (ii), (iii), or (vi) of paragraph (1) of that Article. In this case, the term "first" in paragraph (2) of that Article is deemed to be replaced with "last in that year".
<sup>machine translation, not official</sup>

  **一**  施行日前に控除対象配偶者に関する事項の記載がなく、かつ、扶養親族に関する事項の記載がある給与所得者の扶養控除等申告書を提出した居住者で附則第三条第一項の規定により読み替えられた新法第八十四条第二項第一号（扶養控除額の特例）の規定の適用を受けることとなるもの
  <sup>suppl-3431-21/art-6/par-4/item-1 · https://japanlaw.org/en/income-tax-act/suppl-3431-21/art-6/par-4/item-1 · https://japanlaw.org/l/340AC0000000033/suppl-3431-21/art-6/par-4/item-1</sup>
  a Resident who, before the Effective Date, submitted a salary income earner's return for deduction for dependents, etc. that contained no statement of particulars concerning a Claimable Spouse but did contain a statement of particulars concerning dependents, and who is to become subject to the application of Article 84, paragraph (2), item (i) (Special Provisions on the Amount of Deduction for Dependents) of the New Act as replaced pursuant to Article 3, paragraph (1) of the Supplementary Provisions;
  <sup>machine translation, not official</sup>

  **二**  施行日前に自己が障害者に該当する旨又は控除対象配偶者若しくは扶養親族のうちに障害者がある旨の記載をした給与所得者の扶養控除等申告書を提出した居住者でその障害者が特別障害者に該当するもの
  <sup>suppl-3431-21/art-6/par-4/item-2 · https://japanlaw.org/en/income-tax-act/suppl-3431-21/art-6/par-4/item-2 · https://japanlaw.org/l/340AC0000000033/suppl-3431-21/art-6/par-4/item-2</sup>
  a Resident who, before the Effective Date, submitted a salary income earner's return for deduction for dependents, etc. stating that the Resident falls under the category of a Person with a Disability or that there is a Person with a Disability among the Resident's Claimable Spouse or dependents, if that Person with a Disability falls under the category of a Person with a Particular Disability.
  <sup>machine translation, not official</sup>

**第五項**  附則第三条第一項の規定により読み替えられた新法第二百一条（退職所得に係る源泉徴収税額）の規定並びに附則別表第六及び新法別表第八の附表は、昭和四十三年中に支払うべき新法第百九十九条（退職所得に係る源泉徴収義務）に規定する退職手当等で施行日以後に支払われるものについて適用し、同年中に支払うべき当該退職手当等で同日前に支払われたものについては、なお従前の例による。
<sup>suppl-3431-21/art-6/par-5 · https://japanlaw.org/en/income-tax-act/suppl-3431-21/art-6/par-5 · https://japanlaw.org/l/340AC0000000033/suppl-3431-21/art-6/par-5</sup>
The provisions of Article 201 (Amount of Tax Withheld from Retirement Income) of the New Act as replaced pursuant to Article 3, paragraph (1) of the Supplementary Provisions, and Appended Table VI of the Supplementary Provisions and the table attached to Appended Table VIII of the New Act, apply to severance pay or other such compensation prescribed in Article 199 (Obligation to Withhold Taxes from Retirement Income) of the New Act that is to be paid in 1968 and is paid on or after the Effective Date, and the provisions then in force continue to govern such severance pay or other such compensation to be paid in that year that was paid before that date.
<sup>machine translation, not official</sup>

### 第七条（施行日前に出国をした者に係る更正の請求） — Request for Reassessment Concerning a Person Whose Absence From Japan Took Place before the Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-3431-21/art-7 · https://japanlaw.org/en/income-tax-act/suppl-3431-21/art-7 · https://japanlaw.org/l/340AC0000000033/suppl-3431-21/art-7</sup>

**第一項**  施行日前に昭和四十三年分の所得税につき旧法第百二十七条（年の中途で出国をする場合の確定申告）（旧法第百六十六条（非居住者に対する準用）において準用する場合を含む。）の規定による申告書を提出した者及び同日前に同年分の所得税につき国税通則法（昭和三十七年法律第六十六号）第二十五条（決定）の規定による決定を受けた者は、当該申告書に記載された事項又は当該決定に係る事項（これらの事項につき同日前に同法第二十四条（更正）又は第二十六条（再更正）の規定による更正があつた場合には、当該更正後の事項）につき新法の規定の適用により異動を生ずることとなつたときは、その異動を生ずることとなつた事項について、昭和四十三年六月三十日までに、税務署長に対し、国税通則法第二十三条第一項（更正の請求）の規定による更正の請求をすることができる。
<sup>suppl-3431-21/art-7/par-1 · https://japanlaw.org/en/income-tax-act/suppl-3431-21/art-7/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3431-21/art-7/par-1</sup>
A person who, before the Effective Date, filed a return under Article 127 (Final Return in the Case of Absence From Japan Partway Through the Year) of the Former Act (including as applied mutatis mutandis pursuant to Article 166 (Application Mutatis Mutandis to Nonresidents) of the Former Act) for income tax for 1968, and a person who, before that date, received a determination under Article 25 (Determination) of the Act on General Rules for National Taxes (Act No. 66 of 1962) for income tax for that year, may, if a change is to arise as a result of the application of the provisions of the New Act in the particulars stated in that return or the particulars relating to that determination (or, if a Reassessment under Article 24 (Reassessment) or Article 26 (Re-reassessment) of that Act was made with respect to those particulars before that date, the particulars after that Reassessment), file a request for Reassessment under Article 23, paragraph (1) (Request for Reassessment) of the Act on General Rules for National Taxes with the district director by June 30, 1968, with respect to the particulars in which that change is to arise.
<sup>machine translation, not official</sup>

**第二項**  前項の更正の請求に基づく国税通則法第二十四条又は第二十六条の規定による更正があつた場合において、新法第百五十九条第二項（更正又は決定による源泉徴収税額等の還付）（新法第百六十八条（非居住者に対する準用）において準用する場合を含む。）の規定による還付金について国税通則法第五十八条第一項（還付加算金）に規定する還付加算金を計算するときは、その計算の基礎となる同項の期間は、施行日からその還付のための支払決定をする日又はその還付金につき同法第五十七条第一項（充当）の規定による充当をする日（同日前に当該充当をするのに適することとなつた日がある場合には、その適することとなつた日）までの期間とする。
<sup>suppl-3431-21/art-7/par-2 · https://japanlaw.org/en/income-tax-act/suppl-3431-21/art-7/par-2 · https://japanlaw.org/l/340AC0000000033/suppl-3431-21/art-7/par-2</sup>
In the case where a Reassessment under Article 24 or Article 26 of the Act on General Rules for National Taxes is made based on a request for Reassessment referred to in the preceding paragraph, when interest on refund prescribed in Article 58, paragraph (1) (Interest on Refunds) of the Act on General Rules for National Taxes is calculated for a refund under Article 159, paragraph (2) (Refund of Withheld Tax and Similar Amounts upon Reassessment or Determination) of the New Act (including as applied mutatis mutandis pursuant to Article 168 (Application Mutatis Mutandis to Nonresidents) of the New Act), the period referred to in that paragraph that forms the basis for the calculation is the period from the Effective Date until the day on which the decision to pay the refund is made or the day on which Appropriation under Article 57, paragraph (1) (Appropriation) of that Act of that refund is made (or, if there is a day before that date on which the refund became suitable for that Appropriation, that day).
<sup>machine translation, not official</sup>

## 附則別表第一（昭和４３年分の所得税の簡易税額表）
<sup>suppl-3431-21/appdx-1 · https://japanlaw.org/en/income-tax-act/suppl-3431-21/appdx-1 · https://japanlaw.org/l/340AC0000000033/suppl-3431-21/appdx-1</sup>

（一）
課税総所得金額、調整所得金額又は課税退職所得金額（イ）	税額（ロ）	（ロ）の（イ）に対する割合	課税総所得金額、調整所得金額又は課税退職所得金額（イ）	税額（ロ）	（ロ）の（イ）に対する割合	課税総所得金額、調整所得金額又は課税退職所得金額（イ）	税額（ロ）	（ロ）の（イ）に対する割合
以上	未満	以上	未満	以上	未満
円	円	円	％	円	円	円	％	円	円	円	％
２，０００円未満	０	０	５１，０００	５２，０００	４，７００	９．３	１３７，０００	１３９，０００	１３，０００	９．３
２，０００	３，０００	１００	９．３	５２，０００	５３，０００	４，８００	９．３	１３９，０００	１４１，０００	１３．２００	９．３
３，０００	４，０００	２００	９．３	５３，０００	５４，０００	４，９００	９．３	１４１，０００	１４３，０００	１３，４００	９．３
４，０００	５，０００	３００	９．３	５４，０００	５５，０００	５，０００	９．３	１４３，０００	１４５，０００	１３，６００	９．３
５，０００	６，０００	４００	９．３	５５，０００	５６，０００	５，１００	９．３	１４５，０００	１４７，０００	１３，８００	９．３
６，０００	７，０００	５００	９．３	５６，０００	５７，０００	５，２００	９．３	１４７，０００	１４９，０００	１４，０００	９．３
７，０００	８，０００	６００	９．３	５７，０００	５８，０００	５，３００	９．３	１４９，０００	１５１，０００	１４，２００	９．３
８，０００	９，０００	７００	９．３	５８，０００	５９，０００	５，３００	９．３	１５１，０００	１５３，０００	１４，４００	９．３
９，０００	１０，０００	８００	９．３	５９，０００	６０，０００	５，４００	９．３	１５３，０００	１５５，０００	１４，６００	９．３
１０，０００	１１，０００	９００	９．３	６０，０００	６１，０００	５，５００	９．３	１５５，０００	１５７，０００	１４，８００	９．３
１１，０００	１２，０００	１，０００	９．３	６１，０００	６２，０００	５，６００	９．３	１５７，０００	１５９，０００	１５，０００	９．３
１２，０００	１３，０００	１，１００	９．３	６２，０００	６３，０００	５，７００	９．３	１５９，０００	１６１，０００	１５，２００	９．３
１３，０００	１４，０００	１，２００	９．３	６３，０００	６４，０００	５，８００	９．３	１６１，０００	１６３，０００	１５，４００	９．３
１４，０００	１５，０００	１，３００	９．３	６４，０００	６５，０００	５，９００	９．３	１６３，０００	１６５，０００	１５，６００	９．３
１５，０００	１６，０００	１，３００	９．３	６５，０００	６７，０００	６，０００	９．３	１６５，０００	１６７，０００	１５，８００	９．３
１６，０００	１７，０００	１，４００	９．３	６７，０００	６９，０００	６，２００	９．３	１６７，０００	１６９，０００	１６，０００	９．３
１７，０００	１８，０００	１，５００	９．３	６９，０００	７１，０００	６，４００	９．３	１６９，０００	１７１，０００	１６，２００	９．３
１８，０００	１９，０００	１，６００	９．３	７１，０００	７３，０００	６，６００	９．３	１７１，０００	１７３，０００	１６，４００	９．３
１９，０００	２０，０００	１，７００	９．３	７３，０００	７５，０００	６，７００	９．３	１７３，０００	１７５，０００	１６，６００	９．３
２０，０００	２１，０００	１，８００	９．３	７５，０００	７７，０００	６，９００	９．３	１７５，０００	１７７，０００	１６，８００	９．３
２１，０００	２２，０００	１，９００	９．３	７７，０００	７９，０００	７，１００	９．３	１７７，０００	１７９，０００	１７，０００	９．３
２２，０００	２３，０００	２，０００	９．３	７９，０００	８１，０００	７，３００	９．３	１７９，０００	１８１，０００	１７，２００	９．３
２３，０００	２４，０００	２，１００	９．３	８１，０００	８３，０００	７，５００	９．３	１８１，０００	１８３，０００	１７，４００	９．３
２４，０００	２５，０００	２，２００	９．３	８３，０００	８５，０００	７，７００	９．３	１８３，０００	１８５，０００	１７，６００	９．３
２５，０００	２６，０００	２，３００	９．３	８５，０００	８７，０００	７，９００	９．３	１８５，０００	１８７，０００	１７，８００	９．３
２６，０００	２７，０００	２，４００	９．３	８７，０００	８９，０００	８，０００	９．３	１８７，０００	１８９，０００	１８，０００	９．３
２７，０００	２８，０００	２，５００	９．３	８９，０００	９１，０００	８，２００	９．３	１８９，０００	１９１，０００	１８，２００	９．３
２８，０００	２９，０００	２，６００	９．３	９１，０００	９３，０００	８，４００	９．３	１９１，０００	１９３，０００	１８，４００	９．３
２９，０００	３０，０００	２，６００	９．３	９３，０００	９５，０００	８，６００	９．３	１９３，０００	１９５，０００	１８，６００	９．３
３０，０００	３１，０００	２，７００	９．３	９５，０００	９７，０００	８，８００	９．３	１９５，０００	１９８，０００	１８，８００	９．３
３１，０００	３２，０００	２，８００	９．３	９７，０００	９９，０００	９，０００	９．３	１９８，０００	２０１，０００	１９，１００	９．３
３２，０００	３３，０００	２，９００	９．３	９９，０００	１０１，０００	９，２００	９．３	２０１，０００	２０４，０００	１９，４００	９．３
３３，０００	３４，０００	３，０００	９．３	１０１，０００	１０３，０００	９，４００	９．３	２０４，０００	２０７，０００	１９，７００	９．３
３４，０００	３５，０００	３，１００	９．３	１０３，０００	１０５，０００	９，６００	９．３	２０７，０００	２１０，０００	２０，０００	９．３
３５，０００	３６，０００	３，２００	９．３	１０５，０００	１０７，０００	９，８００	９．３	２１０，０００	２１３，０００	２０，３００	９．３
３６，０００	３７，０００	３，３００	９．３	１０７，０００	１０９，０００	１０，０００	９．３	２１３，０００	２１６，０００	２０，６００	９．３
３７，０００	３８，０００	３，４００	９．３	１０９，０００	１１１，０００	１０，２００	９．３	２１６，０００	２１９，０００	２０，９００	９．３
３８，０００	３９，０００	３，５００	９．３	１１１，０００	１１３，０００	１０，４００	９．３	２１９，０００	２２２，０００	２１，２００	９．３
３９，０００	４０，０００	３，６００	９．３	１１３，０００	１１５，０００	１０，６００	９．３	２２２，０００	２２５，０００	２１，５００	９．３
４０，０００	４１，０００	３，７００	９．３	１１５，０００	１１７，０００	１０，８００	９．３	２２５，０００	２２８，０００	２１，８００	９．３
４１，０００	４２，０００	３，８００	９．３	１１７，０００	１１９，０００	１１，０００	９．３	２２８，０００	２３１，０００	２２，１００	９．３
４２，０００	４３，０００	３，９００	９．３	１１９，０００	１２１，０００	１１，２００	９．３	２３１，０００	２３４，０００	２２，４００	９．３
４３，０００	４４，０００	３，９００	９．３	１２１，０００	１２３，０００	１１，４００	９．３	２３４，０００	２３７，０００	２２，７００	９．３
４４，０００	４５，０００	４，０００	９．３	１２３，０００	１２５，０００	１１，６００	９．３	２３７，０００	２４０，０００	２３，０００	９．３
４５，０００	４６，０００	４，１００	９．３	１２５，０００	１２７，０００	１１，８００	９．３	２４０，０００	２４３，０００	２３，３００	９．３
４６，０００	４７，０００	４，２００	９．３	１２７，０００	１２９，０００	１２，０００	９．３	２４３，０００	２４６，０００	２３，６００	９．３
４７，０００	４８，０００	４，３００	９．３	１２９，０００	１３１，０００	１２，２００	９．３	２４６，０００	２４９，０００	２３，９００	９．３
４８，０００	４９，０００	４，４００	９．３	１３１，０００	１３３，０００	１２，４００	９．３	２４９，０００	２５２，０００	２４，２００	９．３
４９，０００	５０，０００	４，５００	９．３	１３３，０００	１３５，０００	１２，６００	９．３	２５２，０００	２５５，０００	２４，５００	９．３
５０，０００	５１，０００	４，６００	９．３	１３５，０００	１３７，０００	１２，８００	９．３	２５５，０００	２５８，０００	２４，８００	９．３
（二）
課税総所得金額、調整所得金額又は課税退職所得金額（イ）	税額（ロ）	（ロ）の（イ）に対する割合	課税総所得金額、調整所得金額又は課税退職所得金額（イ）	税額（ロ）	（ロ）の（イ）に対する割合	課税総所得金額、調整所得金額又は課税退職所得金額（イ）	税額（ロ）	（ロ）の（イ）に対する割合
以上	未満	以上	未満	以上	未満
円	円	円	％	円	円	円	％	円	円	円	％
２５８，０００	２６１，０００	２５，１００	９．３	４１４，０００	４１８，０００	４６，４００	１１	６１４，０００	６１８，０００	７７，１００	１２
２６１，０００	２６４，０００	２５，４００	９．３	４１８，０００	４２２，０００	４７，０００	１１	６１８，０００	６２２，０００	７７，９００	１２
２６４，０００	２６７，０００	２５，７００	９．３	４２２，０００	４２６，０００	４７，６００	１１	６２２，０００	６２６，０００	７８，７００	１２
２６７，０００	２７０，０００	２６，０００	９．３	４２６，０００	４３０，０００	４８，２００	１１	６２６，０００	６３０，０００	７９，５００	１２
２７０，０００	２７３，０００	２６，３００	９．３	４３０，０００	４３４，０００	４８，８００	１１	６３０，０００	６３４，０００	８０，３００	１２
２７３，０００	２７６，０００	２６，６００	９．３	４３４，０００	４３８，０００	４９，４００	１１	６３４，０００	６３８，０００	８１，１００	１２
２７６，０００	２７９，０００	２６，９００	９．３	４３８，０００	４４２，０００	５０，０００	１１	６３８，０００	６４２，０００	８１，９００	１２
２７９，０００	２８２，０００	２７，２００	９．３	４４２，０００	４４６，０００	５０，６００	１１	６４２，０００	６４６，０００	８２，７００	１２
２８２，０００	２８５，０００	２７，５００	９．３	４４６，０００	４５０，０００	５１，２００	１１	６４６，０００	６５０，０００	８３，５００	１２
２８５，０００	２８８，０００	２７，８００	９．３	４５０，０００	４５４，０００	５１，８００	１１	６５０，０００	６５５，０００	８４，３００	１２
２８８，０００	２９１，０００	２８，１００	９．３	４５４，０００	４５８，０００	５２，４００	１１	６５５，０００	６６０，０００	８５，３００	１３
２９１，０００	２９４，０００	２８，４００	９．３	４５８，０００	４６２，０００	５３，０００	１１	６６０，０００	６６５，０００	８６，３００	１３
２９４，０００	２９７，０００	２８，７００	９．３	４６２，０００	４６６，０００	５３，６００	１１	６６５，０００	６７０，０００	８７，３００	１３
２９７，０００	３００，０００	２９，０００	９．３	４６６，０００	４７０，０００	５４，２００	１１	６７０，０００	６７５，０００	８８，３００	１３
３００，０００	３０３，０００	２９，３００	９．３	４７０，０００	４７４，０００	５４，８００	１１	６７５，０００	６８０，０００	８９，３００	１３
３０３，０００	３０６，０００	２９，７００	９．３	４７４，０００	４７８，０００	５５，４００	１１	６８０，０００	６８５，０００	９０，３００	１３
３０６，０００	３０９，０００	３０，２００	９．３	４７８，０００	４８２，０００	５６，０００	１１	６８５，０００	６９０，０００	９１，３００	１３
３０９，０００	３１２，０００	３０，６００	９．３	４８２，０００	４８６，０００	５６，６００	１１	６９０，０００	６９５，０００	９２，３００	１３
３１２，０００	３１５，０００	３１，１００	９．３	４８６，０００	４９０，０００	５７，２００	１１	６９５，０００	７００，０００	９３，３００	１３
３１５，０００	３１８，０００	３１，５００	１０	４９０，０００	４９４，０００	５７，８００	１１	７００，０００	７０５，０００	９４，３００	１３
３１８，０００	３２１，０００	３２，０００	１０	４９４，０００	４９８，０００	５８，４００	１１	７０５，０００	７１０，０００	９５，３００	１３
３２１，０００	３２４，０００	３２，４００	１０	４９８，０００	５０２，０００	５９，０００	１１	７１０，０００	７１５，０００	９６，３００	１３
３２４，０００	３２７，０００	３２，９００	１０	５０２，０００	５０６，０００	５９，６００	１１	７１５，０００	７２０，０００	９７，３００	１３
３２７，０００	３３０，０００	３３，３００	１０	５０６，０００	５１０，０００	６０，２００	１１	７２０，０００	７２５，０００	９８，３００	１３
３３０，０００	３３３，０００	３３，８００	１０	５１０，０００	５１４，０００	６０，８００	１１	７２５，０００	７３０，０００	９９，３００	１３
３３３，０００	３３６，０００	３４，２００	１０	５１４，０００	５１８，０００	６１，４００	１１	７３０，０００	７３５，０００	１００，３００	１３
３３６，０００	３３９，０００	３４，７００	１０	５１８，０００	５２２，０００	６２，０００	１１	７３５，０００	７４０，０００	１０１，３００	１３
３３９，０００	３４２，０００	３５，１００	１０	５２２，０００	５２６，０００	６２，６００	１１	７４０，０００	７４５，０００	１０２，３００	１３
３４２，０００	３４５，０００	３５，６００	１０	５２６，０００	５３０，０００	６３，２００	１２	７４５，０００	７５０，０００	１０３，３００	１３
３４５，０００	３４８，０００	３６，０００	１０	５３０，０００	５３４，０００	６３，８００	１２	７５０，０００	７５５，０００	１０４，３００	１３
３４８，０００	３５１，０００	３６，５００	１０	５３４，０００	５３８，０００	６４，４００	１２	７５５，０００	７６０，０００	１０５，３００	１３
３５１，０００	３５４，０００	３６，９００	１０	５３８，０００	５４２，０００	６５，０００	１２	７６０，０００	７６５，０００	１０６，３００	１３
３５４，０００	３５７，０００	３７，４００	１０	５４２，０００	５４６，０００	６５，６００	１２	７６５，０００	７７０，０００	１０７，３００	１４
３５７，０００	３６０，０００	３７，８００	１０	５４６，０００	５５０，０００	６６，２００	１２	７７０，０００	７７５，０００	１０８，３００	１４
３６０，０００	３６３，０００	３８，３００	１０	５５０，０００	５５４，０００	６６，８００	１２	７７５，０００	７８０，０００	１０９，３００	１４
３６３，０００	３６６，０００	３８，７００	１０	５５４，０００	５５８，０００	６７，４００	１２	７８０，０００	７８５，０００	１１０，３００	１４
３６６，０００	３６９，０００	３９，２００	１０	５５８，０００	５６２，０００	６８，０００	１２	７８５，０００	７９０，０００	１１１，３００	１４
３６９，０００	３７２，０００	３９，６００	１０	５６２，０００	５６６，０００	６８，６００	１２	７９０，０００	７９５，０００	１１２，３００	１４
３７２，０００	３７５，０００	４０，１００	１０	５６６，０００	５７０，０００	６９，２００	１２	７９５，０００	８００，０００	１１３，３００	１４
３７５，０００	３７８，０００	４０，５００	１０	５７０，０００	５７４，０００	６９，８００	１２	８００，０００	８０５，０００	１１４，３００	１４
３７８，０００	３８１，０００	４１，０００	１０	５７４，０００	５７８，０００	７０，４００	１２	８０５，０００	８１０，０００	１１５，３００	１４
３８１，０００	３８４，０００	４１，４００	１０	５７８，０００	５８２，０００	７１，０００	１２	８１０，０００	８１５，０００	１１６，３００	１４
３８４，０００	３８７，０００	４１，９００	１０	５８２，０００	５８６，０００	７１，６００	１２	８１５，０００	８２０，０００	１１７，３００	１４
３８７，０００	３９０，０００	４２，３００	１０	５８６，０００	５９０，０００	７２，２００	１２	８２０，０００	８２５，０００	１１８，３００	１４
３９０，０００	３９４，０００	４２，８００	１０	５９０，０００	５９４，０００	７２，８００	１２	８２５，０００	８３０，０００	１１９，３００	１４
３９４，０００	３９８，０００	４３，４００	１１	５９４，０００	５９８，０００	７３，４００	１２	８３０，０００	８３５，０００	１２０，３００	１４
３９８，０００	４０２，０００	４４，０００	１１	５９８，０００	６０２，０００	７４，０００	１２	８３５，０００	８４０，０００	１２１，３００	１４
４０２，０００	４０６，０００	４４，６００	１１	６０２，０００	６０６，０００	７４，７００	１２	８４０，０００	８４５，０００	１２２，３００	１４
４０６，０００	４１０，０００	４５，２００	１１	６０６，０００	６１０，０００	７５，５００	１２	８４５，０００	８５０，０００	１２３，３００	１４
４１０，０００	４１４，０００	４５，８００	１１	６１０，０００	６１４，０００	７６，３００	１２	８５０，０００	８５５，０００	１２４，３００	１４
（三）
課税総所得金額、調整所得金額又は課税退職所得金額（イ）	税額（ロ）	（ロ）の（イ）に対する割合	課税総所得金額、調整所得金額又は課税退職所得金額（イ）	税額（ロ）	（ロ）の（イ）に対する割合	課税総所得金額、調整所得金額又は課税退職所得金額（イ）	税額（ロ）	（ロ）の（イ）に対する割合
以上	未満	以上	未満	以上	未満
円	円	円	％	円	円	円	％	円	円	円	％
８５５，０００	８６０，０００	１２５，３００	１４	１，０００，０００	１，５００，０００	（イ）の金額に２５％を乗じて算出した金額から９５，７００円を控除した金額		１０，０００，０００	２０，０００，０００	（イ）の金額に５５％を乗じて算出した金額から１，４３０，７００円を控除した金額	
８６０，０００	８６５，０００	１２６，３００	１４						
８６５，０００	８７０，０００	１２７，３００	１４						
８７０，０００	８７５，０００	１２８，３００	１４						
８７５，０００	８８０，０００	１２９，３００	１４						
８８０，０００	８８５，０００	１３０，３００	１４	１，５００，０００	２，２００，０００	（イ）の金額に３０％を乗じて算出した金額から１７０，７００円を控除した金額		２０，０００，０００	３０，０００，０００	（イ）の金額に６０％を乗じて算出した金額から２，４３０，７００円を控除した金額	
８８５，０００	８９０，０００	１３１，３００	１４						
８９０，０００	８９５，０００	１３２，３００	１４						
８９５，０００	９００，０００	１３３，３００	１４						
９００，０００	９０５，０００	１３４，３００	１４						
９０５，０００	９１０，０００	１３５，３００	１４	２，２００，０００	３，０００，０００	（イ）の金額に３５％を乗じて算出した金額から２８０，７００円を控除した金額		３０，０００，０００	４５，０００，０００	（イ）の金額に６５％を乗じて算出した金額から３，９３０，７００円を控除した金額	
９１０，０００	９１５，０００	１３６，３００	１４						
９１５，０００	９２０，０００	１３７，３００	１５						
９２０，０００	９２５，０００	１３８，３００	１５						
９２５，０００	９３０，０００	１３９，３００	１５						
９３０，０００	９３５，０００	１４０，３００	１５	３，０００，０００	４，０００，０００	（イ）の金額に４０％を乗じて算出した金額から４３０，７００円を控除した金額		４５，０００，０００	６０，０００，０００	（イ）の金額に７０％を乗じて算出した金額から６，１８０，７００円を控除した金額	
９３５，０００	９４０，０００	１４１，３００	１５						
９４０，０００	９４５，０００	１４２，３００	１５						
９４５，０００	９５０，０００	１４３，３００	１５						
９５０，０００	９５５，０００	１４４，３００	１５						
９５５，０００	９６０，０００	１４５，３００	１５	４，０００，０００	６，０００，０００	（イ）の金額に４５％を乗じて算出した金額から６３０，７００円を控除した金額		６０，０００，０００円以上	（イ）の金額に７５％を乗じて算出した金額から９，１８０，７００円を控除した金額	
９６０，０００	９６５，０００	１４６，３００	１５					
９６５，０００	９７０，０００	１４７，３００	１５					
９７０，０００	９７５，０００	１４８，３００	１５					
９７５，０００	９８０，０００	１４９，３００	１５					
９８０，０００	９８５，０００	１５０，３００	１５	６，０００，０００	１０，０００，０００	（イ）の金額に５０％を乗じて算出した金額から９３０，７００円を控除した金額				
９８５，０００	９９０，０００	１５１，３００	１５						
９９０，０００	９９５，０００	１５２，３００	１５						
９９５，０００	１，０００，０００	１５３，３００	１５						
（注）
この表において「調整所得金額」とは、新法第九十条第一項第一号（変動所得及び臨時所得の平均課税）に規定する調整所得金額をいう。
（備考）
（１）　課税総所得金額、調整所得金額又は課税退職所得金額に係る税額を求めるには、課税総所得金額、調整所得金額又は課税退職所得金額に応じ、「課税総所得金額、調整所得金額又は課税退職所得金額（イ）」欄の該当する行を求めるものとし、その行の「税額（ロ）」欄に記載されている金額が、その求める税額である。
（２）　附則第三条第一項（昭和四十三年分の所得税の所得控除及び税額の計算に係る特例）の規定により読み替えられた新法第九十条第二項に規定する割合を求めるには、調整所得金額に応じ、「課税総所得金額、調整所得金額又は課税退職所得金額（イ）」欄の該当する行を求めるものとし、その行の「（ロ）の（イ）に対する割合」欄に記載されている率が、その求める割合である。
(1)
Taxable gross income, adjusted income or taxable retirement income (a)	Tax amount (b)	Ratio of (b) to (a)	Taxable gross income, adjusted income or taxable retirement income (a)	Tax amount (b)	Ratio of (b) to (a)	Taxable gross income, adjusted income or taxable retirement income (a)	Tax amount (b)	Ratio of (b) to (a)
At least	Less than	At least	Less than	At least	Less than
yen	yen	yen	%	yen	yen	yen	%	yen	yen	yen	%
Less than 2,000 yen	0	0	51,000	52,000	4,700	9.3	137,000	139,000	13,000	9.3
2,000	3,000	100	9.3	52,000	53,000	4,800	9.3	139,000	141,000	13.200	9.3
3,000	4,000	200	9.3	53,000	54,000	4,900	9.3	141,000	143,000	13,400	9.3
4,000	5,000	300	9.3	54,000	55,000	5,000	9.3	143,000	145,000	13,600	9.3
5,000	6,000	400	9.3	55,000	56,000	5,100	9.3	145,000	147,000	13,800	9.3
6,000	7,000	500	9.3	56,000	57,000	5,200	9.3	147,000	149,000	14,000	9.3
7,000	8,000	600	9.3	57,000	58,000	5,300	9.3	149,000	151,000	14,200	9.3
8,000	9,000	700	9.3	58,000	59,000	5,300	9.3	151,000	153,000	14,400	9.3
9,000	10,000	800	9.3	59,000	60,000	5,400	9.3	153,000	155,000	14,600	9.3
10,000	11,000	900	9.3	60,000	61,000	5,500	9.3	155,000	157,000	14,800	9.3
11,000	12,000	1,000	9.3	61,000	62,000	5,600	9.3	157,000	159,000	15,000	9.3
12,000	13,000	1,100	9.3	62,000	63,000	5,700	9.3	159,000	161,000	15,200	9.3
13,000	14,000	1,200	9.3	63,000	64,000	5,800	9.3	161,000	163,000	15,400	9.3
14,000	15,000	1,300	9.3	64,000	65,000	5,900	9.3	163,000	165,000	15,600	9.3
15,000	16,000	1,300	9.3	65,000	67,000	6,000	9.3	165,000	167,000	15,800	9.3
16,000	17,000	1,400	9.3	67,000	69,000	6,200	9.3	167,000	169,000	16,000	9.3
17,000	18,000	1,500	9.3	69,000	71,000	6,400	9.3	169,000	171,000	16,200	9.3
18,000	19,000	1,600	9.3	71,000	73,000	6,600	9.3	171,000	173,000	16,400	9.3
19,000	20,000	1,700	9.3	73,000	75,000	6,700	9.3	173,000	175,000	16,600	9.3
20,000	21,000	1,800	9.3	75,000	77,000	6,900	9.3	175,000	177,000	16,800	9.3
21,000	22,000	1,900	9.3	77,000	79,000	7,100	9.3	177,000	179,000	17,000	9.3
22,000	23,000	2,000	9.3	79,000	81,000	7,300	9.3	179,000	181,000	17,200	9.3
23,000	24,000	2,100	9.3	81,000	83,000	7,500	9.3	181,000	183,000	17,400	9.3
24,000	25,000	2,200	9.3	83,000	85,000	7,700	9.3	183,000	185,000	17,600	9.3
25,000	26,000	2,300	9.3	85,000	87,000	7,900	9.3	185,000	187,000	17,800	9.3
26,000	27,000	2,400	9.3	87,000	89,000	8,000	9.3	187,000	189,000	18,000	9.3
27,000	28,000	2,500	9.3	89,000	91,000	8,200	9.3	189,000	191,000	18,200	9.3
28,000	29,000	2,600	9.3	91,000	93,000	8,400	9.3	191,000	193,000	18,400	9.3
29,000	30,000	2,600	9.3	93,000	95,000	8,600	9.3	193,000	195,000	18,600	9.3
30,000	31,000	2,700	9.3	95,000	97,000	8,800	9.3	195,000	198,000	18,800	9.3
31,000	32,000	2,800	9.3	97,000	99,000	9,000	9.3	198,000	201,000	19,100	9.3
32,000	33,000	2,900	9.3	99,000	101,000	9,200	9.3	201,000	204,000	19,400	9.3
33,000	34,000	3,000	9.3	101,000	103,000	9,400	9.3	204,000	207,000	19,700	9.3
34,000	35,000	3,100	9.3	103,000	105,000	9,600	9.3	207,000	210,000	20,000	9.3
35,000	36,000	3,200	9.3	105,000	107,000	9,800	9.3	210,000	213,000	20,300	9.3
36,000	37,000	3,300	9.3	107,000	109,000	10,000	9.3	213,000	216,000	20,600	9.3
37,000	38,000	3,400	9.3	109,000	111,000	10,200	9.3	216,000	219,000	20,900	9.3
38,000	39,000	3,500	9.3	111,000	113,000	10,400	9.3	219,000	222,000	21,200	9.3
39,000	40,000	3,600	9.3	113,000	115,000	10,600	9.3	222,000	225,000	21,500	9.3
40,000	41,000	3,700	9.3	115,000	117,000	10,800	9.3	225,000	228,000	21,800	9.3
41,000	42,000	3,800	9.3	117,000	119,000	11,000	9.3	228,000	231,000	22,100	9.3
42,000	43,000	3,900	9.3	119,000	121,000	11,200	9.3	231,000	234,000	22,400	9.3
43,000	44,000	3,900	9.3	121,000	123,000	11,400	9.3	234,000	237,000	22,700	9.3
44,000	45,000	4,000	9.3	123,000	125,000	11,600	9.3	237,000	240,000	23,000	9.3
45,000	46,000	4,100	9.3	125,000	127,000	11,800	9.3	240,000	243,000	23,300	9.3
46,000	47,000	4,200	9.3	127,000	129,000	12,000	9.3	243,000	246,000	23,600	9.3
47,000	48,000	4,300	9.3	129,000	131,000	12,200	9.3	246,000	249,000	23,900	9.3
48,000	49,000	4,400	9.3	131,000	133,000	12,400	9.3	249,000	252,000	24,200	9.3
49,000	50,000	4,500	9.3	133,000	135,000	12,600	9.3	252,000	255,000	24,500	9.3
50,000	51,000	4,600	9.3	135,000	137,000	12,800	9.3	255,000	258,000	24,800	9.3
(2)
Taxable gross income, adjusted income or taxable retirement income (a)	Tax amount (b)	Ratio of (b) to (a)	Taxable gross income, adjusted income or taxable retirement income (a)	Tax amount (b)	Ratio of (b) to (a)	Taxable gross income, adjusted income or taxable retirement income (a)	Tax amount (b)	Ratio of (b) to (a)
At least	Less than	At least	Less than	At least	Less than
yen	yen	yen	%	yen	yen	yen	%	yen	yen	yen	%
258,000	261,000	25,100	9.3	414,000	418,000	46,400	11	614,000	618,000	77,100	12
261,000	264,000	25,400	9.3	418,000	422,000	47,000	11	618,000	622,000	77,900	12
264,000	267,000	25,700	9.3	422,000	426,000	47,600	11	622,000	626,000	78,700	12
267,000	270,000	26,000	9.3	426,000	430,000	48,200	11	626,000	630,000	79,500	12
270,000	273,000	26,300	9.3	430,000	434,000	48,800	11	630,000	634,000	80,300	12
273,000	276,000	26,600	9.3	434,000	438,000	49,400	11	634,000	638,000	81,100	12
276,000	279,000	26,900	9.3	438,000	442,000	50,000	11	638,000	642,000	81,900	12
279,000	282,000	27,200	9.3	442,000	446,000	50,600	11	642,000	646,000	82,700	12
282,000	285,000	27,500	9.3	446,000	450,000	51,200	11	646,000	650,000	83,500	12
285,000	288,000	27,800	9.3	450,000	454,000	51,800	11	650,000	655,000	84,300	12
288,000	291,000	28,100	9.3	454,000	458,000	52,400	11	655,000	660,000	85,300	13
291,000	294,000	28,400	9.3	458,000	462,000	53,000	11	660,000	665,000	86,300	13
294,000	297,000	28,700	9.3	462,000	466,000	53,600	11	665,000	670,000	87,300	13
297,000	300,000	29,000	9.3	466,000	470,000	54,200	11	670,000	675,000	88,300	13
300,000	303,000	29,300	9.3	470,000	474,000	54,800	11	675,000	680,000	89,300	13
303,000	306,000	29,700	9.3	474,000	478,000	55,400	11	680,000	685,000	90,300	13
306,000	309,000	30,200	9.3	478,000	482,000	56,000	11	685,000	690,000	91,300	13
309,000	312,000	30,600	9.3	482,000	486,000	56,600	11	690,000	695,000	92,300	13
312,000	315,000	31,100	9.3	486,000	490,000	57,200	11	695,000	700,000	93,300	13
315,000	318,000	31,500	10	490,000	494,000	57,800	11	700,000	705,000	94,300	13
318,000	321,000	32,000	10	494,000	498,000	58,400	11	705,000	710,000	95,300	13
321,000	324,000	32,400	10	498,000	502,000	59,000	11	710,000	715,000	96,300	13
324,000	327,000	32,900	10	502,000	506,000	59,600	11	715,000	720,000	97,300	13
327,000	330,000	33,300	10	506,000	510,000	60,200	11	720,000	725,000	98,300	13
330,000	333,000	33,800	10	510,000	514,000	60,800	11	725,000	730,000	99,300	13
333,000	336,000	34,200	10	514,000	518,000	61,400	11	730,000	735,000	100,300	13
336,000	339,000	34,700	10	518,000	522,000	62,000	11	735,000	740,000	101,300	13
339,000	342,000	35,100	10	522,000	526,000	62,600	11	740,000	745,000	102,300	13
342,000	345,000	35,600	10	526,000	530,000	63,200	12	745,000	750,000	103,300	13
345,000	348,000	36,000	10	530,000	534,000	63,800	12	750,000	755,000	104,300	13
348,000	351,000	36,500	10	534,000	538,000	64,400	12	755,000	760,000	105,300	13
351,000	354,000	36,900	10	538,000	542,000	65,000	12	760,000	765,000	106,300	13
354,000	357,000	37,400	10	542,000	546,000	65,600	12	765,000	770,000	107,300	14
357,000	360,000	37,800	10	546,000	550,000	66,200	12	770,000	775,000	108,300	14
360,000	363,000	38,300	10	550,000	554,000	66,800	12	775,000	780,000	109,300	14
363,000	366,000	38,700	10	554,000	558,000	67,400	12	780,000	785,000	110,300	14
366,000	369,000	39,200	10	558,000	562,000	68,000	12	785,000	790,000	111,300	14
369,000	372,000	39,600	10	562,000	566,000	68,600	12	790,000	795,000	112,300	14
372,000	375,000	40,100	10	566,000	570,000	69,200	12	795,000	800,000	113,300	14
375,000	378,000	40,500	10	570,000	574,000	69,800	12	800,000	805,000	114,300	14
378,000	381,000	41,000	10	574,000	578,000	70,400	12	805,000	810,000	115,300	14
381,000	384,000	41,400	10	578,000	582,000	71,000	12	810,000	815,000	116,300	14
384,000	387,000	41,900	10	582,000	586,000	71,600	12	815,000	820,000	117,300	14
387,000	390,000	42,300	10	586,000	590,000	72,200	12	820,000	825,000	118,300	14
390,000	394,000	42,800	10	590,000	594,000	72,800	12	825,000	830,000	119,300	14
394,000	398,000	43,400	11	594,000	598,000	73,400	12	830,000	835,000	120,300	14
398,000	402,000	44,000	11	598,000	602,000	74,000	12	835,000	840,000	121,300	14
402,000	406,000	44,600	11	602,000	606,000	74,700	12	840,000	845,000	122,300	14
406,000	410,000	45,200	11	606,000	610,000	75,500	12	845,000	850,000	123,300	14
410,000	414,000	45,800	11	610,000	614,000	76,300	12	850,000	855,000	124,300	14
(3)
Taxable gross income, adjusted income or taxable retirement income (a)	Tax amount (b)	Ratio of (b) to (a)	Taxable gross income, adjusted income or taxable retirement income (a)	Tax amount (b)	Ratio of (b) to (a)	Taxable gross income, adjusted income or taxable retirement income (a)	Tax amount (b)	Ratio of (b) to (a)
At least	Less than	At least	Less than	At least	Less than
yen	yen	yen	%	yen	yen	yen	%	yen	yen	yen	%
855,000	860,000	125,300	14	1,000,000	1,500,000	The amount calculated by multiplying the amount in (a) by 25%, less 95,700 yen		10,000,000	20,000,000	The amount calculated by multiplying the amount in (a) by 55%, less 1,430,700 yen	
860,000	865,000	126,300	14						
865,000	870,000	127,300	14						
870,000	875,000	128,300	14						
875,000	880,000	129,300	14						
880,000	885,000	130,300	14	1,500,000	2,200,000	The amount calculated by multiplying the amount in (a) by 30%, less 170,700 yen		20,000,000	30,000,000	The amount calculated by multiplying the amount in (a) by 60%, less 2,430,700 yen	
885,000	890,000	131,300	14						
890,000	895,000	132,300	14						
895,000	900,000	133,300	14						
900,000	905,000	134,300	14						
905,000	910,000	135,300	14	2,200,000	3,000,000	The amount calculated by multiplying the amount in (a) by 35%, less 280,700 yen		30,000,000	45,000,000	The amount calculated by multiplying the amount in (a) by 65%, less 3,930,700 yen	
910,000	915,000	136,300	14						
915,000	920,000	137,300	15						
920,000	925,000	138,300	15						
925,000	930,000	139,300	15						
930,000	935,000	140,300	15	3,000,000	4,000,000	The amount calculated by multiplying the amount in (a) by 40%, less 430,700 yen		45,000,000	60,000,000	The amount calculated by multiplying the amount in (a) by 70%, less 6,180,700 yen	
935,000	940,000	141,300	15						
940,000	945,000	142,300	15						
945,000	950,000	143,300	15						
950,000	955,000	144,300	15						
955,000	960,000	145,300	15	4,000,000	6,000,000	The amount calculated by multiplying the amount in (a) by 45%, less 630,700 yen		60,000,000 yen or more	The amount calculated by multiplying the amount in (a) by 75%, less 9,180,700 yen	
960,000	965,000	146,300	15					
965,000	970,000	147,300	15					
970,000	975,000	148,300	15					
975,000	980,000	149,300	15					
980,000	985,000	150,300	15	6,000,000	10,000,000	The amount calculated by multiplying the amount in (a) by 50%, less 930,700 yen				
985,000	990,000	151,300	15						
990,000	995,000	152,300	15						
995,000	1,000,000	153,300	15						
(Note)
In this table, "adjusted income" means the adjusted income prescribed in Article 90, paragraph (1), item (i) (Averaging Taxation for Fluctuating Income and Ad Hoc Income) of the New Act.
(Remarks)
(1) To find the tax amount on the taxable gross income, adjusted income or taxable retirement income, find the applicable row of the "Taxable gross income, adjusted income or taxable retirement income (a)" column according to the taxable gross income, adjusted income or taxable retirement income; the amount stated in the "Tax amount (b)" column of that row is the tax amount sought.
(2) To find the ratio prescribed in Article 90, paragraph (2) of the New Act as replaced pursuant to the provisions of Article 3, paragraph (1) (Special Provisions on Income Deductions and the Calculation of Tax Amounts for Income Tax for 1968) of the Supplementary Provisions, find the applicable row of the "Taxable gross income, adjusted income or taxable retirement income (a)" column according to the adjusted income; the rate stated in the "Ratio of (b) to (a)" column of that row is the ratio sought.
<sup>machine translation, not official</sup>

## 附則別表第二（昭和４３年分の山林所得に係る所得税の簡易税額表）
<sup>suppl-3431-21/appdx-2 · https://japanlaw.org/en/income-tax-act/suppl-3431-21/appdx-2 · https://japanlaw.org/l/340AC0000000033/suppl-3431-21/appdx-2</sup>

（一）
課税山林所得金額	税額	課税山林所得金額	税額	課税山林所得金額	税額
以上	未満	以上	未満	以上	未満
円	円	円	円	円	円	円	円	円
２，０００円未満	０	５１，０００	５２，０００	４，７００	１３７，０００	１３９，０００	１２，７００
２，０００	３，０００	１００	５２，０００	５３，０００	４，８００	１３９，０００	１４１，０００	１２，９００
３，０００	４，０００	２００	５３，０００	５４，０００	４，９００	１４１，０００	１４３，０００	１３，１００
４，０００	５，０００	３００	５４，０００	５５，０００	５，０００	１４３，０００	１４５，０００	１３，２００
５，０００	６，０００	４００	５５，０００	５６，０００	５，１００	１４５，０００	１４７，０００	１３，４００
６，０００	７，０００	５００	５６，０００	５７，０００	５，２００	１４７，０００	１４９，０００	１３，６００
７，０００	８，０００	６００	５７，０００	５８，０００	５，３００	１４９，０００	１５１，０００	１３，８００
８，０００	９，０００	７００	５８，０００	５９，０００	５，３００	１５１，０００	１５３，０００	１４，０００
９，０００	１０，０００	８００	５９，０００	６０，０００	５，４００	１５３，０００	１５５，０００	１４，２００
１０，０００	１１，０００	９００	６０，０００	６１，０００	５，５００	１５５，０００	１５７，０００	１４，４００
１１，０００	１２，０００	１，０００	６１，０００	６２，０００	５，６００	１５７，０００	１５９，０００	１４，６００
１２，０００	１３，０００	１，１００	６２，０００	６３，０００	５，７００	１５９，０００	１６１，０００	１４，７００
１３，０００	１４，０００	１，２００	６３，０００	６４，０００	５，８００	１６１，０００	１６３，０００	１４，９００
１４，０００	１５，０００	１，３００	６４，０００	６５，０００	５，９００	１６３，０００	１６５，０００	１５，１００
１５，０００	１６，０００	１，３００	６５，０００	６７，０００	６，０００	１６５，０００	１６７，０００	１５，３００
１６，０００	１７，０００	１，４００	６７，０００	６９，０００	６，２００	１６７，０００	１６９，０００	１５，５００
１７，０００	１８，０００	１，５００	６９，０００	７１，０００	６，４００	１６９，０００	１７１，０００	１５，７００
１８，０００	１９，０００	１，６００	７１，０００	７３，０００	６，６００	１７１，０００	１７３，０００	１５，９００
１９，０００	２０，０００	１，７００	７３，０００	７５，０００	６，７００	１７３，０００	１７５，０００	１６，０００
２０，０００	２１，０００	１，８００	７５，０００	７７，０００	６，９００	１７５，０００	１７７，０００	１６，２００
２１，０００	２２，０００	１，９００	７７，０００	７９，０００	７，１００	１７７，０００	１７９，０００	１６，４００
２２，０００	２３，０００	２，０００	７９，０００	８１，０００	７，３００	１７９，０００	１８１，０００	１６，６００
２３，０００	２４，０００	２，１００	８１，０００	８３，０００	７，５００	１８１，０００	１８３，０００	１６，８００
２４，０００	２５，０００	２，２００	８３，０００	８５，０００	７，７００	１８３，０００	１８５，０００	１７，０００
２５，０００	２６，０００	２，３００	８５，０００	８７，０００	７，９００	１８５，０００	１８７，０００	１７，２００
２６，０００	２７，０００	２，４００	８７，０００	８９，０００	８，０００	１８７，０００	１８９，０００	１７，３００
２７，０００	２８，０００	２，５００	８９，０００	９１，０００	８，２００	１８９，０００	１９１，０００	１７，５００
２８，０００	２９，０００	２，６００	９１，０００	９３，０００	８，４００	１９１，０００	１９３，０００	１７，７００
２９，０００	３０，０００	２，６００	９３，０００	９５，０００	８，６００	１９３，０００	１９５，０００	１７，９００
３０，０００	３１，０００	２，７００	９５，０００	９７，０００	８，８００	１９５，０００	１９８，０００	１８，１００
３１，０００	３２，０００	２，８００	９７，０００	９９，０００	９，０００	１９８，０００	２０１，０００	１８，４００
３２，０００	３３，０００	２，９００	９９，０００	１０１，０００	９，２００	２０１，０００	２０４，０００	１８，６００
３３，０００	３４，０００	３，０００	１０１，０００	１０３，０００	９，３００	２０４，０００	２０７，０００	１８，９００
３４，０００	３５，０００	３，１００	１０３，０００	１０５，０００	９，５００	２０７，０００	２１０，０００	１９，２００
３５，０００	３６，０００	３，２００	１０５，０００	１０７，０００	９，７００	２１０，０００	２１３，０００	１９，５００
３６，０００	３７，０００	３，３００	１０７，０００	１０９，０００	９，９００	２１３，０００	２１６，０００	１９，８００
３７，０００	３８，０００	３，４００	１０９，０００	１１１，０００	１０，１００	２１６，０００	２１９，０００	２０，０００
３８，０００	３９，０００	３，５００	１１１，０００	１１３，０００	１０，３００	２１９，０００	２２２，０００	２０，３００
３９，０００	４０，０００	３，６００	１１３，０００	１１５，０００	１０，５００	２２２，０００	２２５，０００	２０，６００
４０，０００	４１，０００	３，７００	１１５，０００	１１７，０００	１０，６００	２２５，０００	２２８，０００	２０，９００
４１，０００	４２，０００	３，８００	１１７，０００	１１９，０００	１０，８００	２２８，０００	２３１，０００	２１，２００
４２，０００	４３，０００	３，９００	１１９，０００	１２１，０００	１１，０００	２３１，０００	２３４，０００	２１，４００
４３，０００	４４，０００	３，９００	１２１，０００	１２３，０００	１１，２００	２３４，０００	２３７，０００	２１，７００
４４，０００	４５，０００	４，０００	１２３，０００	１２５，０００	１１，４００	２３７，０００	２４０，０００	２２，０００
４５，０００	４６，０００	４，１００	１２５，０００	１２７，０００	１１，６００	２４０，０００	２４３，０００	２２，３００
４６，０００	４７，０００	４，２００	１２７，０００	１２９，０００	１１，８００	２４３，０００	２４６，０００	２２，５００
４７，０００	４８，０００	４，３００	１２９，０００	１３１，０００	１１，９００	２４６，０００	２４９，０００	２２，８００
４８，０００	４９，０００	４，４００	１３１，０００	１３３，０００	１２，１００	２４９，０００	２５２，０００	２３，１００
４９，０００	５０，０００	４，５００	１３３，０００	１３５，０００	１２，３００	２５２，０００	２５５，０００	２３，４００
５０，０００	５１，０００	４，６００	１３５，０００	１３７，０００	１２，５００	２５５，０００	２５８，０００	２３，７００
（二）
課税山林所得金額	税額	課税山林所得金額	税額	課税山林所得金額	税額
以上	未満	以上	未満	以上	未満
円	円	円	円	円	円	円	円	円
２５８，０００	２６１，０００	２３，９００	４１４，０００	４１８，０００	３８，５００	６１４，０００	６１８，０００	５７，９００
２６１，０００	２６４，０００	２４，２００	４１８，０００	４２２，０００	３８，８００	６１８，０００	６２２，０００	５８，３００
２６４，０００	２６７，０００	２４，５００	４２２，０００	４２６，０００	３９，２００	６２２，０００	６２６，０００	５８，７００
２６７，０００	２７０，０００	２４，８００	４２６，０００	４３０，０００	３９，６００	６２６，０００	６３０，０００	５９，１００
２７０，０００	２７３，０００	２５，１００	４３０，０００	４３４，０００	３９，９００	６３０，０００	６３４，０００	５９，５００
２７３，０００	２７６，０００	２５，３００	４３４，０００	４３８，０００	４０，３００	６３４，０００	６３８，０００	５９，９００
２７６，０００	２７９，０００	２５，６００	４３８，０００	４４２，０００	４０，７００	６３８，０００	６４２，０００	６０，３００
２７９，０００	２８２，０００	２５，９００	４４２，０００	４４６，０００	４１，１００	６４２，０００	６４６，０００	６０，７００
２８２，０００	２８５，０００	２６，２００	４４６，０００	４５０，０００	４１，４００	６４６，０００	６５０，０００	６１，１００
２８５，０００	２８８，０００	２６，５００	４５０，０００	４５４，０００	４１，８００	６５０，０００	６５５，０００	６１，５００
２８８，０００	２９１，０００	２６，７００	４５４，０００	４５８，０００	４２，２００	６５５，０００	６６０，０００	６２，０００
２９１，０００	２９４，０００	２７，０００	４５８，０００	４６２，０００	４２，５００	６６０，０００	６６５，０００	６２，５００
２９４，０００	２９７，０００	２７，３００	４６２，０００	４６６，０００	４２，９００	６６５，０００	６７０，０００	６３，０００
２９７，０００	３００，０００	２７，６００	４６６，０００	４７０，０００	４３，３００	６７０，０００	６７５，０００	６３，５００
３００，０００	３０３，０００	２７，９００	４７０，０００	４７４，０００	４３，７００	６７５，０００	６８０，０００	６４，０００
３０３，０００	３０６，０００	２８，１００	４７４，０００	４７８，０００	４４，０００	６８０，０００	６８５，０００	６４，５００
３０６，０００	３０９，０００	２８，４００	４７８，０００	４８２，０００	４４，４００	６８５，０００	６９０，０００	６５，０００
３０９，０００	３１２，０００	２８，７００	４８２，０００	４８６，０００	４４，８００	６９０，０００	６９５，０００	６５，５００
３１２，０００	３１５，０００	２９，０００	４８６，０００	４９０，０００	４５，１００	６９５，０００	７００，０００	６６，０００
３１５，０００	３１８，０００	２９，２００	４９０，０００	４９４，０００	４５，５００	７００，０００	７０５，０００	６６，５００
３１８，０００	３２１，０００	２９，５００	４９４，０００	４９８，０００	４５，９００	７０５，０００	７１０，０００	６７，０００
３２１，０００	３２４，０００	２９，８００	４９８，０００	５０２，０００	４６，３００	７１０，０００	７１５，０００	６７，５００
３２４，０００	３２７，０００	３０，１００	５０２，０００	５０６，０００	４６，７００	７１５，０００	７２０，０００	６８，０００
３２７，０００	３３０，０００	３０，４００	５０６，０００	５１０，０００	４７，１００	７２０，０００	７２５，０００	６８，５００
３３０，０００	３３３，０００	３０，６００	５１０，０００	５１４，０００	４７，５００	７２５，０００	７３０，０００	６９，０００
３３３，０００	３３６，０００	３０，９００	５１４，０００	５１８，０００	４７，９００	７３０，０００	７３５，０００	６９，５００
３３６，０００	３３９，０００	３１，２００	５１８，０００	５２２，０００	４８，３００	７３５，０００	７４０，０００	７０，０００
３３９，０００	３４２，０００	３１，５００	５２２，０００	５２６，０００	４８，７００	７４０，０００	７４５，０００	７０，５００
３４２，０００	３４５，０００	３１，８００	５２６，０００	５３０，０００	４９，１００	７４５，０００	７５０，０００	７１，０００
３４５，０００	３４８，０００	３２，０００	５３０，０００	５３４，０００	４９，５００	７５０，０００	７５５，０００	７１，５００
３４８，０００	３５１，０００	３２，３００	５３４，０００	５３８，０００	４９，９００	７５５，０００	７６０，０００	７２，０００
３５１，０００	３５４，０００	３２，６００	５３８，０００	５４２，０００	５０，３００	７６０，０００	７６５，０００	７２，５００
３５４，０００	３５７，０００	３２，９００	５４２，０００	５４６，０００	５０，７００	７６５，０００	７７０，０００	７３，０００
３５７，０００	３６０，０００	３３，２００	５４６，０００	５５０，０００	５１，１００	７７０，０００	７７５，０００	７３，５００
３６０，０００	３６３，０００	３３，４００	５５０，０００	５５４，０００	５１，５００	７７５，０００	７８０，０００	７４，０００
３６３，０００	３６６，０００	３３，７００	５５４，０００	５５８，０００	５１，９００	７８０，０００	７８５，０００	７４，５００
３６６，０００	３６９，０００	３４，０００	５５８，０００	５６２，０００	５２，３００	７８５，０００	７９０，０００	７５，０００
３６９，０００	３７２，０００	３４，３００	５６２，０００	５６６，０００	５２，７００	７９０，０００	７９５，０００	７５，５００
３７２，０００	３７５，０００	３４，５００	５６６，０００	５７０，０００	５３，１００	７９５，０００	８００，０００	７６，０００
３７５，０００	３７８，０００	３４，８００	５７０，０００	５７４，０００	５３，５００	８００，０００	８０５，０００	７６，５００
３７８，０００	３８１，０００	３５，１００	５７４，０００	５７８，０００	５３，９００	８０５，０００	８１０，０００	７７，０００
３８１，０００	３８４，０００	３５，４００	５７８，０００	５８２，０００	５４，３００	８１０，０００	８１５，０００	７７，５００
３８４，０００	３８７，０００	３５，７００	５８２，０００	５８６，０００	５４，７００	８１５，０００	８２０，０００	７８，０００
３８７，０００	３９０，０００	３５，９００	５８６，０００	５９０，０００	５５，１００	８２０，０００	８２５，０００	７８，５００
３９０，０００	３９４，０００	３６，２００	５９０，０００	５９４，０００	５５，５００	８２５，０００	８３０，０００	７９，０００
３９４，０００	３９８，０００	３６，６００	５９４，０００	５９８，０００	５５，９００	８３０，０００	８３５，０００	７９，５００
３９８，０００	４０２，０００	３７，０００	５９８，０００	６０２，０００	５６，３００	８３５，０００	８４０，０００	８０，０００
４０２，０００	４０６，０００	３７，３００	６０２，０００	６０６，０００	５６，７００	８４０，０００	８４５，０００	８０，５００
４０６，０００	４１０，０００	３７，７００	６０６，０００	６１０，０００	５７，１００	８４５，０００	８５０，０００	８１，０００
４１０，０００	４１４，０００	３８，１００	６１０，０００	６１４，０００	５７，５００	８５０，０００	８５５，０００	８１，５００
（三）
課税山林所得金額	税額	課税山林所得金額	税額	課税山林所得金額	税額
以上	未満	以上	未満	以上	未満
円	円	円	円	円		円	円	
８５５，０００	８６０，０００	８２，０００	１，５００，０００	３，０００，０００	課税山林所得金額に１５％を乗じて算出した金額から７８，５００円を控除した金額	３０，０００，０００	５０，０００，０００	課税山林所得金額に５０％を乗じて算出した金額から４，６５３，５００円を控除した金額
８６０，０００	８６５，０００	８２，５００				
８６５，０００	８７０，０００	８３，０００				
８７０，０００	８７５，０００	８３，５００				
８７５，０００	８８０，０００	８４，０００				
８８０，０００	８８５，０００	８４，５００	３，０００，０００	５，０００，０００	課税山林所得金額に２０％を乗じて算出した金額から２２８，５００円を控除した金額	５０，０００，０００	１００，０００，０００	課税山林所得金額に５５％を乗じて算出した金額から７，１５３，５００円を控除した金額
８８５，０００	８９０，０００	８５，０００				
８９０，０００	８９５，０００	８５，５００				
８９５，０００	９００，０００	８６，０００				
９００，０００	９０５，０００	８６，５００				
９０５，０００	９１０，０００	８７，０００	５，０００，０００	７，５００，０００	課税山林所得金額に２５％を乗じて算出した金額から４７８，５００円を控除した金額	１００，０００，０００	１５０，０００，０００	課税山林所得金額に６０％を乗じて算出した金額から１２，１５３，５００円を控除した金額
９１０，０００	９１５，０００	８７，５００				
９１５，０００	９２０，０００	８８，０００				
９２０，０００	９２５，０００	８８，５００				
９２５，０００	９３０，０００	８９，０００				
９３０，０００	９３５，０００	８９，５００	７，５００，０００	１１，０００，０００	課税山林所得金額に３０％を乗じて算出した金額から８５３，５００円を控除した金額	１５０，０００，０００	２２５，０００，０００	課税山林所得金額に６５％を乗じて算出した金額から１９，６５３，５００円を控除した金額
９３５，０００	９４０，０００	９０，０００				
９４０，０００	９４５，０００	９０，５００				
９４５，０００	９５０，０００	９１，０００				
９５０，０００	９５５，０００	９１，５００				
９５５，０００	９６０，０００	９２，０００	１１，０００，０００	１５，０００，０００	課税山林所得金額に３５％を乗じて算出した金額から１，４０３，５００円を控除した金額	２２５，０００，０００	３００，０００，０００	課税山林所得金額に７０％を乗じて算出した金額から３０，９０３，５００円を控除した金額
９６０，０００	９６５，０００	９２，５００				
９６５，０００	９７０，０００	９３，０００				
９７０，０００	９７５，０００	９３，５００				
９７５，０００	９８０，０００	９４，０００				
９８０，０００	９８５，０００	９４，５００	１５，０００，０００	２０，０００，０００	課税山林所得金額に４０％を乗じて算出した金額から２，１５３，５００円を控除した金額	３００，０００，０００円以上	課税山林所得金額に７５％を乗じて算出した金額から４５，９０３，５００円を控除した金額
９８５，０００	９９０，０００	９５，０００			
９９０，０００	９９５，０００	９５，５００			
９９５，０００	１，０００，０００	９６，０００			
１，０００，０００	１，５００，０００	課税山林所得金額に１０％を乗じて算出した金額から３，５００円を控除した金額	２０，０００，０００	３０，０００，０００	課税山林所得金額に４５％を乗じて算出した金額から３，１５３，５００円を控除した金額		
（備考）
課税山林所得金額に係る税額を求めるには、課税山林所得金額に応じ、「課税山林所得金額」欄の該当する行を求めるものとし、その行の「税額」欄に記載されている金額が、その求める税額である。
(1)
Taxable timber income	Amount of tax	Taxable timber income	Amount of tax	Taxable timber income	Amount of tax
At least	Less than	At least	Less than	At least	Less than
yen	yen	yen	yen	yen	yen	yen	yen	yen
Less than 2,000 yen	0	51,000	52,000	4,700	137,000	139,000	12,700
2,000	3,000	100	52,000	53,000	4,800	139,000	141,000	12,900
3,000	4,000	200	53,000	54,000	4,900	141,000	143,000	13,100
4,000	5,000	300	54,000	55,000	5,000	143,000	145,000	13,200
5,000	6,000	400	55,000	56,000	5,100	145,000	147,000	13,400
6,000	7,000	500	56,000	57,000	5,200	147,000	149,000	13,600
7,000	8,000	600	57,000	58,000	5,300	149,000	151,000	13,800
8,000	9,000	700	58,000	59,000	5,300	151,000	153,000	14,000
9,000	10,000	800	59,000	60,000	5,400	153,000	155,000	14,200
10,000	11,000	900	60,000	61,000	5,500	155,000	157,000	14,400
11,000	12,000	1,000	61,000	62,000	5,600	157,000	159,000	14,600
12,000	13,000	1,100	62,000	63,000	5,700	159,000	161,000	14,700
13,000	14,000	1,200	63,000	64,000	5,800	161,000	163,000	14,900
14,000	15,000	1,300	64,000	65,000	5,900	163,000	165,000	15,100
15,000	16,000	1,300	65,000	67,000	6,000	165,000	167,000	15,300
16,000	17,000	1,400	67,000	69,000	6,200	167,000	169,000	15,500
17,000	18,000	1,500	69,000	71,000	6,400	169,000	171,000	15,700
18,000	19,000	1,600	71,000	73,000	6,600	171,000	173,000	15,900
19,000	20,000	1,700	73,000	75,000	6,700	173,000	175,000	16,000
20,000	21,000	1,800	75,000	77,000	6,900	175,000	177,000	16,200
21,000	22,000	1,900	77,000	79,000	7,100	177,000	179,000	16,400
22,000	23,000	2,000	79,000	81,000	7,300	179,000	181,000	16,600
23,000	24,000	2,100	81,000	83,000	7,500	181,000	183,000	16,800
24,000	25,000	2,200	83,000	85,000	7,700	183,000	185,000	17,000
25,000	26,000	2,300	85,000	87,000	7,900	185,000	187,000	17,200
26,000	27,000	2,400	87,000	89,000	8,000	187,000	189,000	17,300
27,000	28,000	2,500	89,000	91,000	8,200	189,000	191,000	17,500
28,000	29,000	2,600	91,000	93,000	8,400	191,000	193,000	17,700
29,000	30,000	2,600	93,000	95,000	8,600	193,000	195,000	17,900
30,000	31,000	2,700	95,000	97,000	8,800	195,000	198,000	18,100
31,000	32,000	2,800	97,000	99,000	9,000	198,000	201,000	18,400
32,000	33,000	2,900	99,000	101,000	9,200	201,000	204,000	18,600
33,000	34,000	3,000	101,000	103,000	9,300	204,000	207,000	18,900
34,000	35,000	3,100	103,000	105,000	9,500	207,000	210,000	19,200
35,000	36,000	3,200	105,000	107,000	9,700	210,000	213,000	19,500
36,000	37,000	3,300	107,000	109,000	9,900	213,000	216,000	19,800
37,000	38,000	3,400	109,000	111,000	10,100	216,000	219,000	20,000
38,000	39,000	3,500	111,000	113,000	10,300	219,000	222,000	20,300
39,000	40,000	3,600	113,000	115,000	10,500	222,000	225,000	20,600
40,000	41,000	3,700	115,000	117,000	10,600	225,000	228,000	20,900
41,000	42,000	3,800	117,000	119,000	10,800	228,000	231,000	21,200
42,000	43,000	3,900	119,000	121,000	11,000	231,000	234,000	21,400
43,000	44,000	3,900	121,000	123,000	11,200	234,000	237,000	21,700
44,000	45,000	4,000	123,000	125,000	11,400	237,000	240,000	22,000
45,000	46,000	4,100	125,000	127,000	11,600	240,000	243,000	22,300
46,000	47,000	4,200	127,000	129,000	11,800	243,000	246,000	22,500
47,000	48,000	4,300	129,000	131,000	11,900	246,000	249,000	22,800
48,000	49,000	4,400	131,000	133,000	12,100	249,000	252,000	23,100
49,000	50,000	4,500	133,000	135,000	12,300	252,000	255,000	23,400
50,000	51,000	4,600	135,000	137,000	12,500	255,000	258,000	23,700
(2)
Taxable timber income	Amount of tax	Taxable timber income	Amount of tax	Taxable timber income	Amount of tax
At least	Less than	At least	Less than	At least	Less than
yen	yen	yen	yen	yen	yen	yen	yen	yen
258,000	261,000	23,900	414,000	418,000	38,500	614,000	618,000	57,900
261,000	264,000	24,200	418,000	422,000	38,800	618,000	622,000	58,300
264,000	267,000	24,500	422,000	426,000	39,200	622,000	626,000	58,700
267,000	270,000	24,800	426,000	430,000	39,600	626,000	630,000	59,100
270,000	273,000	25,100	430,000	434,000	39,900	630,000	634,000	59,500
273,000	276,000	25,300	434,000	438,000	40,300	634,000	638,000	59,900
276,000	279,000	25,600	438,000	442,000	40,700	638,000	642,000	60,300
279,000	282,000	25,900	442,000	446,000	41,100	642,000	646,000	60,700
282,000	285,000	26,200	446,000	450,000	41,400	646,000	650,000	61,100
285,000	288,000	26,500	450,000	454,000	41,800	650,000	655,000	61,500
288,000	291,000	26,700	454,000	458,000	42,200	655,000	660,000	62,000
291,000	294,000	27,000	458,000	462,000	42,500	660,000	665,000	62,500
294,000	297,000	27,300	462,000	466,000	42,900	665,000	670,000	63,000
297,000	300,000	27,600	466,000	470,000	43,300	670,000	675,000	63,500
300,000	303,000	27,900	470,000	474,000	43,700	675,000	680,000	64,000
303,000	306,000	28,100	474,000	478,000	44,000	680,000	685,000	64,500
306,000	309,000	28,400	478,000	482,000	44,400	685,000	690,000	65,000
309,000	312,000	28,700	482,000	486,000	44,800	690,000	695,000	65,500
312,000	315,000	29,000	486,000	490,000	45,100	695,000	700,000	66,000
315,000	318,000	29,200	490,000	494,000	45,500	700,000	705,000	66,500
318,000	321,000	29,500	494,000	498,000	45,900	705,000	710,000	67,000
321,000	324,000	29,800	498,000	502,000	46,300	710,000	715,000	67,500
324,000	327,000	30,100	502,000	506,000	46,700	715,000	720,000	68,000
327,000	330,000	30,400	506,000	510,000	47,100	720,000	725,000	68,500
330,000	333,000	30,600	510,000	514,000	47,500	725,000	730,000	69,000
333,000	336,000	30,900	514,000	518,000	47,900	730,000	735,000	69,500
336,000	339,000	31,200	518,000	522,000	48,300	735,000	740,000	70,000
339,000	342,000	31,500	522,000	526,000	48,700	740,000	745,000	70,500
342,000	345,000	31,800	526,000	530,000	49,100	745,000	750,000	71,000
345,000	348,000	32,000	530,000	534,000	49,500	750,000	755,000	71,500
348,000	351,000	32,300	534,000	538,000	49,900	755,000	760,000	72,000
351,000	354,000	32,600	538,000	542,000	50,300	760,000	765,000	72,500
354,000	357,000	32,900	542,000	546,000	50,700	765,000	770,000	73,000
357,000	360,000	33,200	546,000	550,000	51,100	770,000	775,000	73,500
360,000	363,000	33,400	550,000	554,000	51,500	775,000	780,000	74,000
363,000	366,000	33,700	554,000	558,000	51,900	780,000	785,000	74,500
366,000	369,000	34,000	558,000	562,000	52,300	785,000	790,000	75,000
369,000	372,000	34,300	562,000	566,000	52,700	790,000	795,000	75,500
372,000	375,000	34,500	566,000	570,000	53,100	795,000	800,000	76,000
375,000	378,000	34,800	570,000	574,000	53,500	800,000	805,000	76,500
378,000	381,000	35,100	574,000	578,000	53,900	805,000	810,000	77,000
381,000	384,000	35,400	578,000	582,000	54,300	810,000	815,000	77,500
384,000	387,000	35,700	582,000	586,000	54,700	815,000	820,000	78,000
387,000	390,000	35,900	586,000	590,000	55,100	820,000	825,000	78,500
390,000	394,000	36,200	590,000	594,000	55,500	825,000	830,000	79,000
394,000	398,000	36,600	594,000	598,000	55,900	830,000	835,000	79,500
398,000	402,000	37,000	598,000	602,000	56,300	835,000	840,000	80,000
402,000	406,000	37,300	602,000	606,000	56,700	840,000	845,000	80,500
406,000	410,000	37,700	606,000	610,000	57,100	845,000	850,000	81,000
410,000	414,000	38,100	610,000	614,000	57,500	850,000	855,000	81,500
(3)
Taxable timber income	Amount of tax	Taxable timber income	Amount of tax	Taxable timber income	Amount of tax
At least	Less than	At least	Less than	At least	Less than
yen	yen	yen	yen	yen		yen	yen	
855,000	860,000	82,000	1,500,000	3,000,000	The amount calculated by multiplying the taxable timber income by 15%, less 78,500 yen	30,000,000	50,000,000	The amount calculated by multiplying the taxable timber income by 50%, less 4,653,500 yen
860,000	865,000	82,500				
865,000	870,000	83,000				
870,000	875,000	83,500				
875,000	880,000	84,000				
880,000	885,000	84,500	3,000,000	5,000,000	The amount calculated by multiplying the taxable timber income by 20%, less 228,500 yen	50,000,000	100,000,000	The amount calculated by multiplying the taxable timber income by 55%, less 7,153,500 yen
885,000	890,000	85,000				
890,000	895,000	85,500				
895,000	900,000	86,000				
900,000	905,000	86,500				
905,000	910,000	87,000	5,000,000	7,500,000	The amount calculated by multiplying the taxable timber income by 25%, less 478,500 yen	100,000,000	150,000,000	The amount calculated by multiplying the taxable timber income by 60%, less 12,153,500 yen
910,000	915,000	87,500				
915,000	920,000	88,000				
920,000	925,000	88,500				
925,000	930,000	89,000				
930,000	935,000	89,500	7,500,000	11,000,000	The amount calculated by multiplying the taxable timber income by 30%, less 853,500 yen	150,000,000	225,000,000	The amount calculated by multiplying the taxable timber income by 65%, less 19,653,500 yen
935,000	940,000	90,000				
940,000	945,000	90,500				
945,000	950,000	91,000				
950,000	955,000	91,500				
955,000	960,000	92,000	11,000,000	15,000,000	The amount calculated by multiplying the taxable timber income by 35%, less 1,403,500 yen	225,000,000	300,000,000	The amount calculated by multiplying the taxable timber income by 70%, less 30,903,500 yen
960,000	965,000	92,500				
965,000	970,000	93,000				
970,000	975,000	93,500				
975,000	980,000	94,000				
980,000	985,000	94,500	15,000,000	20,000,000	The amount calculated by multiplying the taxable timber income by 40%, less 2,153,500 yen	300,000,000 yen or more	The amount calculated by multiplying the taxable timber income by 75%, less 45,903,500 yen
985,000	990,000	95,000			
990,000	995,000	95,500			
995,000	1,000,000	96,000			
1,000,000	1,500,000	The amount calculated by multiplying the taxable timber income by 10%, less 3,500 yen	20,000,000	30,000,000	The amount calculated by multiplying the taxable timber income by 45%, less 3,153,500 yen		
(Remarks)
To find the amount of tax on taxable timber income, find the applicable row of the "Taxable timber income" column according to the taxable timber income; the amount stated in the "Amount of tax" column of that row is the amount of tax sought.
<sup>machine translation, not official</sup>

## 附則別表第三（昭和４３年分の所得税に係る予定納税基準額の算出率の表）
<sup>suppl-3431-21/appdx-3 · https://japanlaw.org/en/income-tax-act/suppl-3431-21/appdx-3 · https://japanlaw.org/l/340AC0000000033/suppl-3431-21/appdx-3</sup>

昭和４２年分の課税総所得金額等に係る所得税の額に乗ずべき率	扶養親族等の数
０人	１人	２人	３人	４人	５人	６人	７人	８人以上
昭和４２年分の課税総所得金額等
以上	未満	以上	未満	以上	未満	以上	未満	以上	未満	以上	未満	以上	未満	以上	未満	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	１６７千円未満	１８０千円未満	１９０千円未満	２００千円未満	２１０千円未満	２２０千円未満	２３０千円未満	２４０千円未満	２５０千円未満
６０																	２５０	２７０
６５													２３０	２４０	２４０	２７０	２７０	４１０
７０											２２０	２５０	２４０	３９０	２７０	４３０	４１０	４７０
７５									２１０	３６０	２５０	４１０	３９０	４６０	４３０	５１０	４７０	５６０
８０							２００	３７０	３６０	４４０	４１０	５１０	４６０	７００	５１０	７７０	５６０	８４０
８５					１９０	４００	３７０	５００	４４０	７４０	５１０	８４０	７００	１，０９０	７７０	１，１９０	８４０	１，２９０
９０			１８０	６４０	４００	８４０	５００	１，２００	７４０	１，５９０	８４０	１，７９０	１，０９０	１，９９０	１，１９０	２，４３０	１，２９０	２，６３０
９５	１６７	１，１９０	６４０	３，２１０	８４０	４，５５０	１，２００	５，５５０	１，５９０	７，０２０	１，７９０	８，０２０	１，９９０	９，０２０	２，４３０	１０，７７０	２，６３０	１１，７７０
９９	１，１９０	２０，０００	３，２１０	２０，０００	４，５５０	２０，０００	５，５５０	２０，０００	７，０２０	２０，０００	８，０２０	２０，０００	９，０２０	２０，０００	１０，７７０	２０，０００	１１，７７０	２０，０００
（注）
（一）　この表は、昭和４２年分の課税総所得金額等が２，０００万円未満である者について適用する表である。
（二）　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。
（１）　「昭和４２年分の課税総所得金額等」とは、附則第五条第一項第二号（昭和四十三年分及び昭和四十四年分の所得税に係る予定納税基準額の計算の特例）に規定する課税総所得金額等をいう。
（２）　「扶養親族等の数」とは、昭和４２年分の所得税につき旧法第八十三条（配偶者控除）の規定の適用を受けた控除対象配偶者及び旧法第八十四条（扶養控除）の規定の適用を受けた扶養親族の数の合計をいう。
（三）　昭和４２年分の課税総所得金額等が２，０００万円以上である者については、この表によらず、附則第五条第一項第一号に掲げる金額から１万３千円を控除した金額が昭和４３年分の所得税に係る予定納税基準額である。
Rate by which the amount of income tax on the taxable aggregate income and similar amount for 1967 is to be multiplied	Number of dependents and similar persons
0 persons	1 person	2 persons	3 persons	4 persons	5 persons	6 persons	7 persons	8 persons or more
Taxable aggregate income and similar amount for 1967
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 167 thousand yen	Less than 180 thousand yen	Less than 190 thousand yen	Less than 200 thousand yen	Less than 210 thousand yen	Less than 220 thousand yen	Less than 230 thousand yen	Less than 240 thousand yen	Less than 250 thousand yen
60																	250	270
65													230	240	240	270	270	410
70											220	250	240	390	270	430	410	470
75									210	360	250	410	390	460	430	510	470	560
80							200	370	360	440	410	510	460	700	510	770	560	840
85					190	400	370	500	440	740	510	840	700	1,090	770	1,190	840	1,290
90			180	640	400	840	500	1,200	740	1,590	840	1,790	1,090	1,990	1,190	2,430	1,290	2,630
95	167	1,190	640	3,210	840	4,550	1,200	5,550	1,590	7,020	1,790	8,020	1,990	9,020	2,430	10,770	2,630	11,770
99	1,190	20,000	3,210	20,000	4,550	20,000	5,550	20,000	7,020	20,000	8,020	20,000	9,020	20,000	10,770	20,000	11,770	20,000
(Note)
(i) This table applies to a person whose taxable aggregate income and similar amount for 1967 is less than 20,000,000 yen.
(ii) The terms used in this table have the meanings prescribed below:
(1) "taxable aggregate income and similar amount for 1967" means the taxable aggregate income and similar amount prescribed in Article 5, paragraph (1), item (ii) (Special Provisions on the Calculation of the tax prepayment calculation base for Income Tax for 1968 and 1969) of the Supplementary Provisions;
(2) "number of dependents and similar persons" means the total number of Claimable Spouses to whom the provisions of Article 83 (Spousal Deduction) of the Former Act were applied and dependents to whom the provisions of Article 84 (Deduction for Dependents) of the Former Act were applied, with regard to income tax for 1967.
(iii) For a person whose taxable aggregate income and similar amount for 1967 is 20,000,000 yen or more, the tax prepayment calculation base for income tax for 1968 is the amount arrived at when 13,000 yen is deducted from the amount set forth in Article 5, paragraph (1), item (i) of the Supplementary Provisions, without regard to this table.
<sup>machine translation, not official</sup>

## 附則別表第四 削除
<sup>suppl-3431-21/appdx-4 · https://japanlaw.org/en/income-tax-act/suppl-3431-21/appdx-4 · https://japanlaw.org/l/340AC0000000033/suppl-3431-21/appdx-4</sup>

## 附則別表第五（昭和４３年分の年末調整のための給与所得の源泉徴収税額表）
<sup>suppl-3431-21/appdx-5 · https://japanlaw.org/en/income-tax-act/suppl-3431-21/appdx-5 · https://japanlaw.org/l/340AC0000000033/suppl-3431-21/appdx-5</sup>

（一）
課税給与所得金額	税額	課税給与所得金額	税額	課税給与所得金額	税額
以上	未満	以上	未満	以上	未満
円	円	円	円	円	円	円	円	円
２，０００円未満	０	５１，０００	５２，０００	４，７００	１３７，０００	１３９，０００	１３，０００
２，０００	３，０００	１００	５２，０００	５３，０００	４，８００	１３９，０００	１４１，０００	１３，２００
３，０００	４，０００	２００	５３，０００	５４，０００	４，９００	１４１，０００	１４３，０００	１３，４００
４，０００	５，０００	３００	５４，０００	５５，０００	５，０００	１４３，０００	１４５，０００	１３，６００
５，０００	６，０００	４００	５５，０００	５６，０００	５，１００	１４５，０００	１４７，０００	１３，８００
６，０００	７，０００	５００	５６，０００	５７，０００	５，２００	１４７，０００	１４９，０００	１４，０００
７，０００	８，０００	６００	５７，０００	５８，０００	５，３００	１４９，０００	１５１，０００	１４，２００
８，０００	９，０００	７００	５８，０００	５９，０００	５，３００	１５１，０００	１５３，０００	１４，４００
９，０００	１０，０００	８００	５９，０００	６０，０００	５，４００	１５３，０００	１５５，０００	１４，６００
１０，０００	１１，０００	９００	６０，０００	６１，０００	５，５００	１５５，０００	１５７，０００	１４，８００
１１，０００	１２，０００	１，０００	６１，０００	６２，０００	５，６００	１５７，０００	１５９，０００	１５，０００
１２，０００	１３，０００	１，１００	６２，０００	６３，０００	５，７００	１５９，０００	１６１，０００	１５，２００
１３，０００	１４，０００	１，２００	６３，０００	６４，０００	５，８００	１６１，０００	１６３，０００	１５，４００
１４，０００	１５，０００	１，３００	６４，０００	６５，０００	５，９００	１６３，０００	１６５，０００	１５，６００
１５，０００	１６，０００	１，３００	６５，０００	６７，０００	６，０００	１６５，０００	１６７，０００	１５，８００
１６，０００	１７，０００	１，４００	６７，０００	６９，０００	６，２００	１６７，０００	１６９，０００	１６，０００
１７，０００	１８，０００	１，５００	６９，０００	７１，０００	６，４００	１６９，０００	１７１，０００	１６，２００
１８，０００	１９，０００	１，６００	７１，０００	７３，０００	６，６００	１７１，０００	１７３，０００	１６，４００
１９，０００	２０，０００	１，７００	７３，０００	７５，０００	６，７００	１７３，０００	１７５，０００	１６，６００
２０，０００	２１，０００	１，８００	７５，０００	７７，０００	６，９００	１７５，０００	１７７，０００	１６，８００
２１，０００	２２，０００	１，９００	７７，０００	７９，０００	７，１００	１７７，０００	１７９，０００	１７，０００
２２，０００	２３，０００	２，０００	７９，０００	８１，０００	７，３００	１７９，０００	１８１，０００	１７，２００
２３，０００	２４，０００	２，１００	８１，０００	８３，０００	７，５００	１８１，０００	１８３，０００	１７，４００
２４，０００	２５，０００	２，２００	８３，０００	８５，０００	７，７００	１８３，０００	１８５，０００	１７，６００
２５，０００	２６，０００	２，３００	８５，０００	８７，０００	７，９００	１８５，０００	１８７，０００	１７，８００
２６，０００	２７，０００	２，４００	８７，０００	８９，０００	８，０００	１８７，０００	１８９，０００	１８，０００
２７，０００	２８，０００	２，５００	８９，０００	９１，０００	８，２００	１８９，０００	１９１，０００	１８，２００
２８，０００	２９，０００	２，６００	９１，０００	９３，０００	８，４００	１９１，０００	１９３，０００	１８，４００
２９，０００	３０，０００	２，６００	９３，０００	９５，０００	８，６００	１９３，０００	１９５，０００	１８，６００
３０，０００	３１，０００	２，７００	９５，０００	９７，０００	８，８００	１９５，０００	１９８，０００	１８，８００
３１，０００	３２，０００	２，８００	９７，０００	９９，０００	９，０００	１９８，０００	２０１，０００	１９，１００
３２，０００	３３，０００	２，９００	９９，０００	１０１，０００	９，２００	２０１，０００	２０４，０００	１９，４００
３３，０００	３４，０００	３，０００	１０１，０００	１０３，０００	９，４００	２０４，０００	２０７，０００	１９，７００
３４，０００	３５，０００	３，１００	１０３，０００	１０５，０００	９，６００	２０７，０００	２１０，０００	２０，０００
３５，０００	３６，０００	３，２００	１０５，０００	１０７，０００	９，８００	２１０，０００	２１３，０００	２０，３００
３６，０００	３７，０００	３，３００	１０７，０００	１０９，０００	１０，０００	２１３，０００	２１６，０００	２０，６００
３７，０００	３８，０００	３，４００	１０９，０００	１１１，０００	１０，２００	２１６，０００	２１９，０００	２０，９００
３８，０００	３９，０００	３，５００	１１１，０００	１１３，０００	１０，４００	２１９，０００	２２２，０００	２１，２００
３９，０００	４０，０００	３，６００	１１３，０００	１１５，０００	１０，６００	２２２，０００	２２５，０００	２１，５００
４０，０００	４１，０００	３，７００	１１５，０００	１１７，０００	１０，８００	２２５，０００	２２８，０００	２１，８００
４１，０００	４２，０００	３，８００	１１７，０００	１１９，０００	１１，０００	２２８，０００	２３１，０００	２２，１００
４２，０００	４３，０００	３，９００	１１９，０００	１２１，０００	１１，２００	２３１，０００	２３４，０００	２２，４００
４３，０００	４４，０００	３，９００	１２１，０００	１２３，０００	１１，４００	２３４，０００	２３７，０００	２２，７００
４４，０００	４５，０００	４，０００	１２３，０００	１２５，０００	１１，６００	２３７，０００	２４０，０００	２３，０００
４５，０００	４６，０００	４，１００	１２５，０００	１２７，０００	１１，８００	２４０，０００	２４３，０００	２３，３００
４６，０００	４７，０００	４，２００	１２７，０００	１２９，０００	１２，０００	２４３，０００	２４６，０００	２３，６００
４７，０００	４８，０００	４，３００	１２９，０００	１３１，０００	１２，２００	２４６，０００	２４９，０００	２３，９００
４８，０００	４９，０００	４，４００	１３１，０００	１３３，０００	１２，４００	２４９，０００	２５２，０００	２４，２００
４９，０００	５０，０００	４，５００	１３３，０００	１３５，０００	１２，６００	２５２，０００	２５５，０００	２４，５００
５０，０００	５１，０００	４，６００	１３５，０００	１３７，０００	１２，８００	２５５，０００	２５８，０００	２４，８００
（二）
課税給与所得金額	税額	課税給与所得金額	税額	課税給与所得金額	税額
以上	未満	以上	未満	以上	未満
円	円	円	円	円	円	円	円	円
２５８，０００	２６１，０００	２５，１００	４１４，０００	４１８，０００	４６，４００	６１４，０００	６１８，０００	７７，１００
２６１，０００	２６４，０００	２５，４００	４１８，０００	４２２，０００	４７，０００	６１８，０００	６２２，０００	７７，９００
２６４，０００	２６７，０００	２５，７００	４２２，０００	４２６，０００	４７，６００	６２２，０００	６２６，０００	７８，７００
２６７，０００	２７０，０００	２６，０００	４２６，０００	４３０，０００	４８，２００	６２６，０００	６３０，０００	７９，５００
２７０，０００	２７３，０００	２６，３００	４３０，０００	４３４，０００	４８，８００	６３０，０００	６３４，０００	８０，３００
２７３，０００	２７６，０００	２６，６００	４３４，０００	４３８，０００	４９，４００	６３４，０００	６３８，０００	８１，１００
２７６，０００	２７９，０００	２６，９００	４３８，０００	４４２，０００	５０，０００	６３８，０００	６４２，０００	８１，９００
２７９，０００	２８２，０００	２７，２００	４４２，０００	４４６，０００	５０，６００	６４２，０００	６４６，０００	８２，７００
２８２，０００	２８５，０００	２７，５００	４４６，０００	４５０，０００	５１，２００	６４６，０００	６５０，０００	８３，５００
２８５，０００	２８８，０００	２７，８００	４５０，０００	４５４，０００	５１，８００	６５０，０００	６５５，０００	８４，３００
２８８，０００	２９１，０００	２８，１００	４５４，０００	４５８，０００	５２，４００	６５５，０００	６６０，０００	８５，３００
２９１，０００	２９４，０００	２８，４００	４５８，０００	４６２，０００	５３，０００	６６０，０００	６６５，０００	８６，３００
２９４，０００	２９７，０００	２８，７００	４６２，０００	４６６，０００	５３，６００	６６５，０００	６７０，０００	８７，３００
２９７，０００	３００，０００	２９，０００	４６６，０００	４７０，０００	５４，２００	６７０，０００	６７５，０００	８８，３００
３００，０００	３０３，０００	２９，３００	４７０，０００	４７４，０００	５４，８００	６７５，０００	６８０，０００	８９，３００
３０３，０００	３０６，０００	２９，７００	４７４，０００	４７８，０００	５５，４００	６８０，０００	６８５，０００	９０，３００
３０６，０００	３０９，０００	３０，２００	４７８，０００	４８２，０００	５６，０００	６８５，０００	６９０，０００	９１，３００
３０９，０００	３１２，０００	３０，６００	４８２，０００	４８６，０００	５６，６００	６９０，０００	６９５，０００	９２，３００
３１２，０００	３１５，０００	３１，１００	４８６，０００	４９０，０００	５７，２００	６９５，０００	７００，０００	９３，３００
３１５，０００	３１８，０００	３１，５００	４９０，０００	４９４，０００	５７，８００	７００，０００	７０５，０００	９４，３００
３１８，０００	３２１，０００	３２，０００	４９４，０００	４９８，０００	５８，４００	７０５，０００	７１０，０００	９５，３００
３２１，０００	３２４，０００	３２，４００	４９８，０００	５０２，０００	５９，０００	７１０，０００	７１５，０００	９６，３００
３２４，０００	３２７，０００	３２，９００	５０２，０００	５０６，０００	５９，６００	７１５，０００	７２０，０００	９７，３００
３２７，０００	３３０，０００	３３，３００	５０６，０００	５１０，０００	６０，２００	７２０，０００	７２５，０００	９８，３００
３３０，０００	３３３，０００	３３，８００	５１０，０００	５１４，０００	６０，８００	７２５，０００	７３０，０００	９９，３００
３３３，０００	３３６，０００	３４，２００	５１４，０００	５１８，０００	６１，４００	７３０，０００	７３５，０００	１００，３００
３３６，０００	３３９，０００	３４，７００	５１８，０００	５２２，０００	６２，０００	７３５，０００	７４０，０００	１０１，３００
３３９，０００	３４２，０００	３５，１００	５２２，０００	５２６，０００	６２，６００	７４０，０００	７４５，０００	１０２，３００
３４２，０００	３４５，０００	３５，６００	５２６，０００	５３０，０００	６３，２００	７４５，０００	７５０，０００	１０３，３００
３４５，０００	３４８，０００	３６，０００	５３０，０００	５３４，０００	６３，８００	７５０，０００	７５５，０００	１０４，３００
３４８，０００	３５１，０００	３６，５００	５３４，０００	５３８，０００	６４，４００	７５５，０００	７６０，０００	１０５，３００
３５１，０００	３５４，０００	３６，９００	５３８，０００	５４２，０００	６５，０００	７６０，０００	７６５，０００	１０６，３００
３５４，０００	３５７，０００	３７，４００	５４２，０００	５４６，０００	６５，６００	７６５，０００	７７０，０００	１０７，３００
３５７，０００	３６０，０００	３７，８００	５４６，０００	５５０，０００	６６，２００	７７０，０００	７７５，０００	１０８，３００
３６０，０００	３６３，０００	３８，３００	５５０，０００	５５４，０００	６６，８００	７７５，０００	７８０，０００	１０９，３００
３６３，０００	３６６，０００	３８，７００	５５４，０００	５５８，０００	６７，４００	７８０，０００	７８５，０００	１１０，３００
３６６，０００	３６９，０００	３９，２００	５５８，０００	５６２，０００	６８，０００	７８５，０００	７９０，０００	１１１，３００
３６９，０００	３７２，０００	３９，６００	５６２，０００	５６６，０００	６８，６００	７９０，０００	７９５，０００	１１２，３００
３７２，０００	３７５，０００	４０，１００	５６６，０００	５７０，０００	６９，２００	７９５，０００	８００，０００	１１３，３００
３７５，０００	３７８，０００	４０，５００	５７０，０００	５７４，０００	６９，８００	８００，０００	８０５，０００	１１４，３００
３７８，０００	３８１，０００	４１，０００	５７４，０００	５７８，０００	７０，４００	８０５，０００	８１０，０００	１１５，３００
３８１，０００	３８４，０００	４１，４００	５７８，０００	５８２，０００	７１，０００	８１０，０００	８１５，０００	１１６，３００
３８４，０００	３８７，０００	４１，９００	５８２，０００	５８６，０００	７１，６００	８１５，０００	８２０，０００	１１７，３００
３８７，０００	３９０，０００	４２，３００	５８６，０００	５９０，０００	７２，２００	８２０，０００	８２５，０００	１１８，３００
３９０，０００	３９４，０００	４２，８００	５９０，０００	５９４，０００	７２，８００	８２５，０００	８３０，０００	１１９，３００
３９４，０００	３９８，０００	４３，４００	５９４，０００	５９８，０００	７３，４００	８３０，０００	８３５，０００	１２０，３００
３９８，０００	４０２，０００	４４，０００	５９８，０００	６０２，０００	７４，０００	８３５，０００	８４０，０００	１２１，３００
４０２，０００	４０６，０００	４４，６００	６０２，０００	６０６，０００	７４，７００	８４０，０００	８４５，０００	１２２，３００
４０６，０００	４１０，０００	４５，２００	６０６，０００	６１０，０００	７５，５００	８４５，０００	８５０，０００	１２３，３００
４１０，０００	４１４，０００	４５，８００	６１０，０００	６１４，０００	７６，３００	８５０，０００	８５５，０００	１２４，３００
（三）
課税給与所得金額	税額	課税給与所得金額	税額	課税給与所得金額	税額
以上	未満	以上	未満	以上	未満
円	円	円	円	円	円	円	円	
８５５，０００	８６０，０００	１２５，３００	９５５，０００	９６０，０００	１４５，３００	２，２００，０００	３，０００，０００	課税給与所得金額に３５％を乗じて算出した金額から２８０，７００円を控除した金額
８６０，０００	８６５，０００	１２６，３００	９６０，０００	９６５，０００	１４６，３００		
８６５，０００	８７０，０００	１２７，３００	９６５，０００	９７０，０００	１４７，３００		
８７０，０００	８７５，０００	１２８，３００	９７０，０００	９７５，０００	１４８，３００		
８７５，０００	８８０，０００	１２９，３００	９７５，０００	９８０，０００	１４９，３００		
８８０，０００	８８５，０００	１３０，３００	９８０，０００	９８５，０００	１５０，３００	３，０００，０００	４，０００，０００	課税給与所得金額に４０％を乗じて算出した金額から４３０，７００円を控除した金額
８８５，０００	８９０，０００	１３１，３００	９８５，０００	９９０，０００	１５１，３００		
８９０，０００	８９５，０００	１３２，３００	９９０，０００	９９５，０００	１５２，３００		
８９５，０００	９００，０００	１３３，３００	９９５，０００	１，０００，０００	１５３，３００		
９００，０００	９０５，０００	１３４，３００					
９０５，０００	９１０，０００	１３５，３００	１，０００，０００	１，５００，０００	課税給与所得金額に２５％を乗じて算出した金額から９５，７００円を控除した金額	４，０００，０００	４，５７７，０００	課税給与所得金額に４５％を乗じて算出した金額から６３０，７００円を控除した金額
９１０，０００	９１５，０００	１３６，３００				
９１５，０００	９２０，０００	１３７，３００				
９２０，０００	９２５，０００	１３８，３００				
９２５，０００	９３０，０００	１３９，３００				
９３０，０００	９３５，０００	１４０，３００	１，５００，０００	２，２００，０００	課税給与所得金額に３０％を乗じて算出した金額から１７０，７００円を控除した金額	４，５７７，０００円	１，４２８，９００円
９３５，０００	９４０，０００	１４１，３００				
９４０，０００	９４５，０００	１４２，３００				
９４５，０００	９５０，０００	１４３，３００				
９５０，０００	９５５，０００	１４４，３００				
（注）
この表において「課税給与所得金額」とは、附則第三条第一項（昭和四十三年分の所得税の所得控除及び税額の計算に係る特例）の規定により読み替えられた新法第百九十条第二号（年末調整）に規定する給与所得控除後の給与等の金額から同号イからニまでに掲げる金額の合計額を控除した金額をいう。
（備考）
税額の求め方は、次のとおりである。
（一）　まず、この表の附表によりその年中の給与等の金額に応じて求めた同表の給与所得控除後の給与等の金額から、次に掲げる金額を控除した金額を求める。
（１）　その年中の給与等の金額から控除される社会保険料がある場合には、その金額
（２）　給与所得者の保険料控除申告書により申告された社会保険料の金額がある場合には、その金額
（３）　給与所得者の保険料控除申告書により申告された生命保険料（新法第七十六条第一項（生命保険料控除）に規定する生命保険料をいう。以下同じ。）の金額がある場合には、次に掲げる場合の区分に応じそれぞれ次に掲げる金額
（イ）　その生命保険料の金額の合計額が２５，０００円までの場合　当該合計額
（ロ）　その生命保険料の金額の合計額が２５，０００円をこえ５０，０００円までの場合　当該合計額の２分の１に相当する金額と１２，５００円との合計額
（ハ）　その生命保険料の金額の合計額が５０，０００円をこえる場合　３７，５００円
（４）　給与所得者の保険料控除申告書により申告された損害保険料（新法第七十七条第一項（損害保険料控除）に規定する損害保険料をいう。以下同じ。）の金額がある場合には、次に掲げる場合の区分に応じそれぞれ次に掲げる金額
（イ）　その損害保険料の金額のすべてが新法第七十七条第一項第一号に規定する契約に係るものである場合　当該金額の合計額（その合計額が２，０００円をこえる場合には、２，０００円）
（ロ）　その損害保険料の金額のすべてが新法第七十七条第一項第二号に規定する契約に係るものである場合　当該金額の合計額（その合計額が１０，０００円をこえる場合には、１０，０００円）
（ハ）　その損害保険料の金額のうちに新法第七十七条第一項第一号に規定する契約に係るものと同項第二号に規定する契約に係るものとがある場合　当該金額の合計額（その合計額が１０，０００円をこえる場合には、１０，０００円）。ただし、同項第一号に規定する契約に係る金額が２，０００円をこえ、かつ、同項第二号に規定する契約に係る金額が８，０００円未満である場合には、２，０００円と同項第二号に規定する契約に係る金額との合計額とする。
（二）　給与所得者の扶養控除等申告書にその居住者が障害者、老年者、寡婦又は勤労学生に該当する旨の記載がある場合（当該勤労学生が新法第二条第一項第三十二号ロ（定義）に掲げる生徒に該当する場合には、当該申告書に勤労学生に該当する旨の記載があるほか、新法第百九十四条第三項（給与所得者の扶養控除等申告書）に規定する書類の提出又は提示があつた場合）には、これらの一に該当するごとに７７，５００円（その者が特別障害者に該当する旨の記載がある場合には、１０７，５００円）を、当該申告書にその居住者の扶養親族等のうちに障害者がある旨の記載がある場合には、その障害者１人につき７７，５００円（その者が特別障害者に該当する旨の記載がある場合には、１０７，５００円）を、（一）により求めた金額から控除した金額を求める。
（三）　次に、（一）及び（二）により求めた金額から、
（１）　給与所得者の扶養控除等申告書により申告された控除対象配偶者がある場合において、
（イ）　当該申告書により申告された扶養親族があるときは、配偶者控除の額、附則第三条第一項の規定により読み替えられた新法第八十四条第一項（扶養控除）の規定による扶養控除の額及び基礎控除の額の合計額を控除し、
（ロ）　当該申告書により申告された扶養親族がないときは、配偶者控除の額及び基礎控除の額の合計額を控除し、
（２）　給与所得者の扶養控除等申告書により申告された控除対象配偶者がない場合において、
（イ）　当該申告書により申告された扶養親族があるときは、
（ａ）　（ｂ）に該当するときを除くほか、附則第三条第一項の規定により読み替えられた新法第八十四条第一項及び第二項の規定による扶養控除の額並びに基礎控除の額の合計額を控除し、
（ｂ）　当該申告書に附則第三条第一項の規定により読み替えられた新法第八十四条第二項の規定に該当する旨の記載がないときは、同条第一項の規定による扶養控除の額及び基礎控除の額の合計額を控除し、
（ロ）　当該申告書により申告された扶養親族がないときは、基礎控除の額を控除し、
それぞれその残額を求める。
（四）　（三）により求めた残額に応じ、「課税給与所得金額」欄の該当する行を求め、その行の「税額」欄に記載されている金額が、その求める税額である。
（五）　（一）から（四）までにより税額を求める場合において、（三）により求めた残額が１，０００，０００円以上の居住者のその残額に１，０００円未満の端数があるときは、これを切り捨てた後の金額をその残額とみなすものとし、その居住者の税額に１００円未満の端数があるときは、これを切り捨てた額をもつてその求める税額とする。
附則別表第五の附表
（一）
給与等の金額	給与所得控除後の給与等の金額	給与等の金額	給与所得控除後の給与等の金額	給与等の金額	給与所得控除後の給与等の金額
以上	未満	以上	未満	以上	未満
円	円	円	円	円	円	円	円	円
２９４，３７５円未満	１５９，５００円未満	３８２，０００	３８４，０００	２２９，６００	４７２，０００	４７４，０００	３０１，６００
２９４，３７５	２９６，０００	１５９，５００	３８４，０００	３８６，０００	２３１，２００	４７４，０００	４７６，０００	３０３，２００
２９６，０００	２９８，０００	１６０，８００	３８６，０００	３８８，０００	２３２，８００	４７６，０００	４７８，０００	３０４，８００
２９８，０００	３００，０００	１６２，４００	３８８，０００	３９０，０００	２３４，４００	４７８，０００	４８０，０００	３０６，４００
３００，０００	３０２，０００	１６４，０００	３９０，０００	３９２，０００	２３６，０００	４８０，０００	４８２，０００	３０８，０００
３０２，０００	３０４，０００	１６５，６００	３９２，０００	３９４，０００	２３７，６００	４８２，０００	４８４，０００	３０９，６００
３０４，０００	３０６，０００	１６７，２００	３９４，０００	３９６，０００	２３９，２００	４８４，０００	４８６，０００	３１１，２００
３０６，０００	３０８，０００	１６８，８００	３９６，０００	３９８，０００	２４０，８００	４８６，０００	４８８，０００	３１２，８００
３０８，０００	３１０，０００	１７０，４００	３９８，０００	４００，０００	２４２，４００	４８８，０００	４９０，０００	３１４，４００
３１０，０００	３１２，０００	１７２，０００	４００，０００	４０２，０００	２４４，０００	４９０，０００	４９２，０００	３１６，０００
３１２，０００	３１４，０００	１７３，６００	４０２，０００	４０４，０００	２４５，６００	４９２，０００	４９４，０００	３１７，６００
３１４，０００	３１６，０００	１７５，２００	４０４，０００	４０６，０００	２４７，２００	４９４，０００	４９６，０００	３１９，２００
３１６，０００	３１８，０００	１７６，８００	４０６，０００	４０８，０００	２４８，８００	４９６，０００	４９８，０００	３２０，８００
３１８，０００	３２０，０００	１７８，４００	４０８，０００	４１０，０００	２５０，４００	４９８，０００	５００，０００	３２２，４００
３２０，０００	３２２，０００	１８０，０００	４１０，０００	４１２，０００	２５２，０００	５００，０００	５０２，０００	３２４，０００
３２２，０００	３２４，０００	１８１，６００	４１２，０００	４１４，０００	２５３，６００	５０２，０００	５０４，０００	３２５，６００
３２４，０００	３２６，０００	１８３，２００	４１４，０００	４１６，０００	２５５，２００	５０４，０００	５０６，０００	３２７，２００
３２６，０００	３２８，０００	１８４，８００	４１６，０００	４１８，０００	２５６，８００	５０６，０００	５０８，０００	３２８，８００
３２８，０００	３３０，０００	１８６，４００	４１８，０００	４２０，０００	２５８，４００	５０８，０００	５１０，０００	３３０，４００
３３０，０００	３３２，０００	１８８，０００	４２０，０００	４２２，０００	２６０，０００	５１０，０００	５１２，０００	３３２，０００
３３２，０００	３３４，０００	１８９，６００	４２２，０００	４２４，０００	２６１，６００	５１２，０００	５１４，０００	３３３，６００
３３４，０００	３３６，０００	１９１，２００	４２４，０００	４２６，０００	２６３，２００	５１４，０００	５１６，０００	３３５，２００
３３６，０００	３３８，０００	１９２，８００	４２６，０００	４２８，０００	２６４，８００	５１６，０００	５１８，０００	３３６，８００
３３８，０００	３４０，０００	１９４，４００	４２８，０００	４３０，０００	２６６，４００	５１８，０００	５２０，０００	３３８，４００
３４０，０００	３４２，０００	１９６，０００	４３０，０００	４３２，０００	２６８，０００	５２０，０００	５２２，０００	３４０，０００
３４２，０００	３４４，０００	１９７，６００	４３２，０００	４３４，０００	２６９，６００	５２２，０００	５２４，０００	３４１，６００
３４４，０００	３４６，０００	１９９，２００	４３４，０００	４３６，０００	２７１，２００	５２４，０００	５２６，０００	３４３，２００
３４６，０００	３４８，０００	２００，８００	４３６，０００	４３８，０００	２７２，８００	５２６，０００	５２８，０００	３４４，８００
３４８，０００	３５０，０００	２０２，４００	４３８，０００	４４０，０００	２７４，４００	５２８，０００	５３０，０００	３４６，４００
３５０，０００	３５２，０００	２０４，０００	４４０，０００	４４２，０００	２７６，０００	５３０，０００	５３２，０００	３４８，０００
３５２，０００	３５４，０００	２０５，６００	４４２，０００	４４４，０００	２７７，６００	５３２，０００	５３４，０００	３４９，６００
３５４，０００	３５６，０００	２０７，２００	４４４，０００	４４６，０００	２７９，２００	５３４，０００	５３６，０００	３５１，２００
３５６，０００	３５８，０００	２０８，８００	４４６，０００	４４８，０００	２８０，８００	５３６，０００	５３８，０００	３５２，８００
３５８，０００	３６０，０００	２１０，４００	４４８，０００	４５０，０００	２８２，４００	５３８，０００	５４０，０００	３５４，４００
３６０，０００	３６２，０００	２１２，０００	４５０，０００	４５２，０００	２８４，０００	５４０，０００	５４２，０００	３５６，０００
３６２，０００	３６４，０００	２１３，６００	４５２，０００	４５４，０００	２８５，６００	５４２，０００	５４４，０００	３５７，６００
３６４，０００	３６６，０００	２１５，２００	４５４，０００	４５６，０００	２８７，２００	５４４，０００	５４６，０００	３５９，２００
３６６，０００	３６８，０００	２１６，８００	４５６，０００	４５８，０００	２８８，８００	５４６，０００	５４８，０００	３６０，８００
３６８，０００	３７０，０００	２１８，４００	４５８，０００	４６０，０００	２９０，４００	５４８，０００	５５０，０００	３６２，４００
３７０，０００	３７２，０００	２２０，０００	４６０，０００	４６２，０００	２９２，０００	５５０，０００	５５２，０００	３６４，０００
３７２，０００	３７４，０００	２２１，６００	４６２，０００	４６４，０００	２９３，６００	５５２，０００	５５４，０００	３６５，６００
３７４，０００	３７６，０００	２２３，２００	４６４，０００	４６６，０００	２９５，２００	５５４，０００	５５６，０００	３６７，２００
３７６，０００	３７８，０００	２２４，８００	４６６，０００	４６８，０００	２９６，８００	５５６，０００	５５８，０００	３６８，８００
３７８，０００	３８０，０００	２２６，４００	４６８，０００	４７０，０００	２９８，４００	５５８，０００	５６０，０００	３７０，４００
３８０，０００	３８２，０００	２２８，０００	４７０，０００	４７２，０００	３００，０００	５６０，０００	５６２，０００	３７２，０００
（二）
給与等の金額	給与所得控除後の給与等の金額	給与等の金額	給与所得控除後の給与等の金額	給与等の金額	給与所得控除後の給与等の金額
以上	未満	以上	未満	以上	未満
円	円	円	円	円	円	円	円	円
５６２，０００	５６４，０００	３７３，６００	６５２，０００	６５４，０００	４４５，６００	７４２，０００	７４４，０００	５１８，７５０
５６４，０００	５６６，０００	３７５，２００	６５４，０００	６５６，０００	４４７，２００	７４４，０００	７４６，０００	５２０，４００
５６６，０００	５６８，０００	３７６，８００	６５６，０００	６５８，０００	４４８，８００	７４６，０００	７４８，０００	５２２，０５０
５６８，０００	５７０，０００	３７８，４００	６５８，０００	６６０，０００	４５０，４００	７４８，０００	７５０，０００	５２３，７００
５７０，０００	５７２，０００	３８０，０００	６６０，０００	６６２，０００	４５２，０００	７５０，０００	７５２，０００	５２５，３５０
５７２，０００	５７４，０００	３８１，６００	６６２，０００	６６４，０００	４５３，６００	７５２，０００	７５４，０００	５２７，０００
５７４，０００	５７６，０００	３８３，２００	６６４，０００	６６６，０００	４５５，２００	７５４，０００	７５６，０００	５２８，６５０
５７６，０００	５７８，０００	３８４，８００	６６６，０００	６６８，０００	４５６，８００	７５６，０００	７５８，０００	５３０，３００
５７８，０００	５８０，０００	３８６，４００	６６８，０００	６７０，０００	４５８，４００	７５８，０００	７６０，０００	５３１，９５０
５８０，０００	５８２，０００	３８８，０００	６７０，０００	６７２，０００	４６０，０００	７６０，０００	７６２，０００	５３３，６００
５８２，０００	５８４，０００	３８９，６００	６７２，０００	６７４，０００	４６１，６００	７６２，０００	７６４，０００	５３５，２５０
５８４，０００	５８６，０００	３９１，２００	６７４，０００	６７６，０００	４６３，２００	７６４，０００	７６６，０００	５３６，９００
５８６，０００	５８８，０００	３９２，８００	６７６，０００	６７８，０００	４６４，８００	７６６，０００	７６８，０００	５３８，５５０
５８８，０００	５９０，０００	３９４，４００	６７８，０００	６８０，０００	４６６，４００	７６８，０００	７７０，０００	５４０，２００
５９０，０００	５９２，０００	３９６，０００	６８０，０００	６８２，０００	４６８，０００	７７０，０００	７７２，０００	５４１，８５０
５９２，０００	５９４，０００	３９７，６００	６８２，０００	６８４，０００	４６９，６００	７７２，０００	７７４，０００	５４３，５００
５９４，０００	５９６，０００	３９９，２００	６８４，０００	６８６，０００	４７１，２００	７７４，０００	７７６，０００	５４５，１５０
５９６，０００	５９８，０００	４００，８００	６８６，０００	６８８，０００	４７２，８００	７７６，０００	７７８，０００	５４６，８００
５９８，０００	６００，０００	４０２，４００	６８８，０００	６９０，０００	４７４，４００	７７８，０００	７８０，０００	５４８，４５０
６００，０００	６０２，０００	４０４，０００	６９０，０００	６９２，０００	４７６，０００	７８０，０００	７８２，０００	５５０，１００
６０２，０００	６０４，０００	４０５，６００	６９２，０００	６９４，０００	４７７，６００	７８２，０００	７８４，０００	５５１，７５０
６０４，０００	６０６，０００	４０７，２００	６９４，０００	６９６，０００	４７９，２００	７８４，０００	７８６，０００	５５３，４００
６０６，０００	６０８，０００	４０８，８００	６９６，０００	６９８，０００	４８０，８００	７８６，０００	７８８，０００	５５５，０５０
６０８，０００	６１０，０００	４１０，４００	６９８，０００	７００，０００	４８２，４５０	７８８，０００	７９０，０００	５５６，７００
６１０，０００	６１２，０００	４１２，０００	７００，０００	７０２，０００	４８４，１００	７９０，０００	７９２，０００	５５８，３５０
６１２，０００	６１４，０００	４１３，６００	７０２，０００	７０４，０００	４８５，７５０	７９２，０００	７９４，０００	５６０，０００
６１４，０００	６１６，０００	４１５，２００	７０４，０００	７０６，０００	４８７，４００	７９４，０００	７９６，０００	５６１，６５０
６１６，０００	６１８，０００	４１６，８００	７０６，０００	７０８，０００	４８９，０５０	７９６，０００	７９８，０００	５６３，３００
６１８，０００	６２０，０００	４１８，４００	７０８，０００	７１０，０００	４９０，７００	７９８，０００	８００，０００	５６４，９５０
６２０，０００	６２２，０００	４２０，０００	７１０，０００	７１２，０００	４９２，３５０	８００，０００	８０２，０００	５６６，６００
６２２，０００	６２４，０００	４２１，６００	７１２，０００	７１４，０００	４９４，０００	８０２，０００	８０４，０００	５６８，２５０
６２４，０００	６２６，０００	４２３，２００	７１４，０００	７１６，０００	４９５，６５０	８０４，０００	８０６，０００	５６９，９００
６２６，０００	６２８，０００	４２４，８００	７１６，０００	７１８，０００	４９７，３００	８０６，０００	８０８，０００	５７１，５５０
６２８，０００	６３０，０００	４２６，４００	７１８，０００	７２０，０００	４９８，９５０	８０８，０００	８１０，０００	５７３，２００
６３０，０００	６３２，０００	４２８，０００	７２０，０００	７２２，０００	５００，６００	８１０，０００	８１２，０００	５７４，８５０
６３２，０００	６３４，０００	４２９，６００	７２２，０００	７２４，０００	５０２，２５０	８１２，０００	８１４，０００	５７６，５００
６３４，０００	６３６，０００	４３１，２００	７２４，０００	７２６，０００	５０３，９００	８１４，０００	８１６，０００	５７８，１５０
６３６，０００	６３８，０００	４３２，８００	７２６，０００	７２８，０００	５０５，５５０	８１６，０００	８１８，０００	５７９，８００
６３８，０００	６４０，０００	４３４，４００	７２８，０００	７３０，０００	５０７，２００	８１８，０００	８２０，０００	５８１，４５０
６４０，０００	６４２，０００	４３６，０００	７３０，０００	７３２，０００	５０８，８５０	８２０，０００	８２２，０００	５８３，１００
６４２，０００	６４４，０００	４３７，６００	７３２，０００	７３４，０００	５１０，５００	８２２，０００	８２４，０００	５８４，７５０
６４４，０００	６４６，０００	４３９，２００	７３４，０００	７３６，０００	５１２，１５０	８２４，０００	８２６，０００	５８６，４００
６４６，０００	６４８，０００	４４０，８００	７３６，０００	７３８，０００	５１３，８００	８２６，０００	８２８，０００	５８８，０５０
６４８，０００	６５０，０００	４４２，４００	７３８，０００	７４０，０００	５１５，４５０	８２８，０００	８３０，０００	５８９，７００
６５０，０００	６５２，０００	４４４，０００	７４０，０００	７４２，０００	５１７，１００	８３０，０００	８３２，０００	５９１，３５０
（三）
給与等の金額	給与所得控除後の給与等の金額	給与等の金額	給与所得控除後の給与等の金額	給与等の金額	給与所得控除後の給与等の金額
以上	未満	以上	未満	以上	未満
円	円	円	円	円	円	円	円	円
８３２，０００	８３４，０００	５９３，０００	９２２，０００	９２４，０００	６６９，９５０	１，０１２，０００	１，０１４，０００	７５３，２００
８３４，０００	８３６，０００	５９４，６５０	９２４，０００	９２６，０００	６７１，８００	１，０１４，０００	１，０１６，０００	７５５，０５０
８３６，０００	８３８，０００	５９６，３００	９２６，０００	９２８，０００	６７３，６５０	１，０１６，０００	１，０１８，０００	７５６，９００
８３８，０００	８４０，０００	５９７，９５０	９２８，０００	９３０，０００	６７５，５００	１，０１８，０００	１，０２０，０００	７５８，７５０
８４０，０００	８４２，０００	５９９，６００	９３０，０００	９３２，０００	６７７，３５０	１，０２０，０００	１，０２２，０００	７６０，６００
８４２，０００	８４４，０００	６０１，２５０	９３２，０００	９３４，０００	６７９，２００	１，０２２，０００	１，０２４，０００	７６２，４５０
８４４，０００	８４６，０００	６０２，９００	９３４，０００	９３６，０００	６８１，０５０	１，０２４，０００	１，０２６，０００	７６４，３００
８４６，０００	８４８，０００	６０４，５５０	９３６，０００	９３８，０００	６８２，９００	１，０２６，０００	１，０２８，０００	７６６，１５０
８４８，０００	８５０，０００	６０６，２００	９３８，０００	９４０，０００	６８４，７５０	１，０２８，０００	１，０３０，０００	７６８，０００
８５０，０００	８５２，０００	６０７，８５０	９４０，０００	９４２，０００	６８６，６００	１，０３０，０００	１，０３２，０００	７６９，８５０
８５２，０００	８５４，０００	６０９，５００	９４２，０００	９４４，０００	６８８，４５０	１，０３２，０００	１，０３４，０００	７７１，７００
８５４，０００	８５６，０００	６１１，１５０	９４４，０００	９４６，０００	６９０，３００	１，０３４，０００	１，０３６，０００	７７３，５５０
８５６，０００	８５８，０００	６１２，８００	９４６，０００	９４８，０００	６９２，１５０	１，０３６，０００	１，０３８，０００	７７５，４００
８５８，０００	８６０，０００	６１４，４５０	９４８，０００	９５０，０００	６９４，０００	１，０３８，０００	１，０４０，０００	７７７，２５０
８６０，０００	８６２，０００	６１６，１００	９５０，０００	９５２，０００	６９５，８５０	１，０４０，０００	１，０４２，０００	７７９，１００
８６２，０００	８６４，０００	６１７，７５０	９５２，０００	９５４，０００	６９７，７００	１，０４２，０００	１，０４４，０００	７８０，９５０
８６４，０００	８６６，０００	６１９，４００	９５４，０００	９５６，０００	６９９，５５０	１，０４４，０００	１，０４６，０００	７８２，８００
８６６，０００	８６８，０００	６２１，０５０	９５６，０００	９５８，０００	７０１，４００	１，０４６，０００	１，０４８，０００	７８４，６５０
８６８，０００	８７０，０００	６２２，７００	９５８，０００	９６０，０００	７０３，２５０	１，０４８，０００	１，０５０，０００	７８６，５００
８７０，０００	８７２，０００	６２４，３５０	９６０，０００	９６２，０００	７０５，１００	１，０５０，０００	１，０５２，０００	７８８，３５０
８７２，０００	８７４，０００	６２６，０００	９６２，０００	９６４，０００	７０６，９５０	１，０５２，０００	１，０５４，０００	７９０，２００
８７４，０００	８７６，０００	６２７，６５０	９６４，０００	９６６，０００	７０８，８００	１，０５４，０００	１，０５６，０００	７９２，０５０
８７６，０００	８７８，０００	６２９，３００	９６６，０００	９６８，０００	７１０，６５０	１，０５６，０００	１，０５８，０００	７９３，９００
８７８，０００	８８０，０００	６３０，９５０	９６８，０００	９７０，０００	７１２，５００	１，０５８，０００	１，０６０，０００	７９５，７５０
８８０，０００	８８２，０００	６３２，６００	９７０，０００	９７２，０００	７１４，３５０	１，０６０，０００	１，０６２，０００	７９７，６００
８８２，０００	８８４，０００	６３４，２５０	９７２，０００	９７４，０００	７１６，２００	１，０６２，０００	１，０６４，０００	７９９，４５０
８８４，０００	８８６，０００	６３５，９００	９７４，０００	９７６，０００	７１８，０５０	１，０６４，０００	１，０６６，０００	８０１，３００
８８６，０００	８８８，０００	６３７，５５０	９７６，０００	９７８，０００	７１９，９００	１，０６６，０００	１，０６８，０００	８０３，１５０
８８８，０００	８９０，０００	６３９，２００	９７８，０００	９８０，０００	７２１，７５０	１，０６８，０００	１，０７０，０００	８０５，０００
８９０，０００	８９２，０００	６４０，８５０	９８０，０００	９８２，０００	７２３，６００	１，０７０，０００	１，０７２，０００	８０６，８５０
８９２，０００	８９４，０００	６４２，５００	９８２，０００	９８４，０００	７２５，４５０	１，０７２，０００	１，０７４，０００	８０８，７００
８９４，０００	８９６，０００	６４４，１５０	９８４，０００	９８６，０００	７２７，３００	１，０７４，０００	１，０７６，０００	８１０，５５０
８９６，０００	８９８，０００	６４５，９００	９８６，０００	９８８，０００	７２９，１５０	１，０７６，０００	１，０７８，０００	８１２，４００
８９８，０００	９００，０００	６４７，７５０	９８８，０００	９９０，０００	７３１，０００	１，０７８，０００	１，０８０，０００	８１４，２５０
９００，０００	９０２，０００	６４９，６００	９９０，０００	９９２，０００	７３２，８５０	１，０８０，０００	１，０８２，０００	８１６，１００
９０２，０００	９０４，０００	６５１，４５０	９９２，０００	９９４，０００	７３４，７００	１，０８２，０００	１，０８４，０００	８１７，９５０
９０４，０００	９０６，０００	６５３，３００	９９４，０００	９９６，０００	７３６，５５０	１，０８４，０００	１，０８６，０００	８１９，８００
９０６，０００	９０８，０００	６５５，１５０	９９６，０００	９９８，０００	７３８，４００	１，０８６，０００	１，０８８，０００	８２１，６５０
９０８，０００	９１０，０００	６５７，０００	９９８，０００	１，０００，０００	７４０，２５０	１，０８８，０００	１，０９０，０００	８２３，５００
９１０，０００	９１２，０００	６５８，８５０	１，０００，０００	１，００２，０００	７４２，１００	１，０９０，０００	１，０９２，０００	８２５，３５０
９１２，０００	９１４，０００	６６０，７００	１，００２，０００	１，００４，０００	７４３，９５０	１，０９２，０００	１，０９４，０００	８２７，２００
９１４，０００	９１６，０００	６６２，５５０	１，００４，０００	１，００６，０００	７４５，８００	１，０９４，０００	１，０９５，０００	８２９，０５０
９１６，０００	９１８，０００	６６４，４００	１，００６，０００	１，００８，０００	７４７，６５０	１，０９５，０００円以上	給与等の金額から２６５，０００円を控除した金額
９１８，０００	９２０，０００	６６６，２５０	１，００８，０００	１，０１０，０００	７４９，５００	
９２０，０００	９２２，０００	６６８，１００	１，０１０，０００	１，０１２，０００	７５１，３５０	
（備考）
給与所得控除後の給与等の金額を求めるには、その年中の給与等の金額に応じ、「給与等の金額」欄の該当する行を求めるものとし、その行の「給与所得控除後の給与等の金額」欄に記載されている金額が、その給与等の金額についての給与所得控除後の給与等の金額である。
(1)
Taxable salary income amount	Tax amount	Taxable salary income amount	Tax amount	Taxable salary income amount	Tax amount
At least	Less than	At least	Less than	At least	Less than
yen	yen	yen	yen	yen	yen	yen	yen	yen
Less than 2,000 yen	0	51,000	52,000	4,700	137,000	139,000	13,000
2,000	3,000	100	52,000	53,000	4,800	139,000	141,000	13,200
3,000	4,000	200	53,000	54,000	4,900	141,000	143,000	13,400
4,000	5,000	300	54,000	55,000	5,000	143,000	145,000	13,600
5,000	6,000	400	55,000	56,000	5,100	145,000	147,000	13,800
6,000	7,000	500	56,000	57,000	5,200	147,000	149,000	14,000
7,000	8,000	600	57,000	58,000	5,300	149,000	151,000	14,200
8,000	9,000	700	58,000	59,000	5,300	151,000	153,000	14,400
9,000	10,000	800	59,000	60,000	5,400	153,000	155,000	14,600
10,000	11,000	900	60,000	61,000	5,500	155,000	157,000	14,800
11,000	12,000	1,000	61,000	62,000	5,600	157,000	159,000	15,000
12,000	13,000	1,100	62,000	63,000	5,700	159,000	161,000	15,200
13,000	14,000	1,200	63,000	64,000	5,800	161,000	163,000	15,400
14,000	15,000	1,300	64,000	65,000	5,900	163,000	165,000	15,600
15,000	16,000	1,300	65,000	67,000	6,000	165,000	167,000	15,800
16,000	17,000	1,400	67,000	69,000	6,200	167,000	169,000	16,000
17,000	18,000	1,500	69,000	71,000	6,400	169,000	171,000	16,200
18,000	19,000	1,600	71,000	73,000	6,600	171,000	173,000	16,400
19,000	20,000	1,700	73,000	75,000	6,700	173,000	175,000	16,600
20,000	21,000	1,800	75,000	77,000	6,900	175,000	177,000	16,800
21,000	22,000	1,900	77,000	79,000	7,100	177,000	179,000	17,000
22,000	23,000	2,000	79,000	81,000	7,300	179,000	181,000	17,200
23,000	24,000	2,100	81,000	83,000	7,500	181,000	183,000	17,400
24,000	25,000	2,200	83,000	85,000	7,700	183,000	185,000	17,600
25,000	26,000	2,300	85,000	87,000	7,900	185,000	187,000	17,800
26,000	27,000	2,400	87,000	89,000	8,000	187,000	189,000	18,000
27,000	28,000	2,500	89,000	91,000	8,200	189,000	191,000	18,200
28,000	29,000	2,600	91,000	93,000	8,400	191,000	193,000	18,400
29,000	30,000	2,600	93,000	95,000	8,600	193,000	195,000	18,600
30,000	31,000	2,700	95,000	97,000	8,800	195,000	198,000	18,800
31,000	32,000	2,800	97,000	99,000	9,000	198,000	201,000	19,100
32,000	33,000	2,900	99,000	101,000	9,200	201,000	204,000	19,400
33,000	34,000	3,000	101,000	103,000	9,400	204,000	207,000	19,700
34,000	35,000	3,100	103,000	105,000	9,600	207,000	210,000	20,000
35,000	36,000	3,200	105,000	107,000	9,800	210,000	213,000	20,300
36,000	37,000	3,300	107,000	109,000	10,000	213,000	216,000	20,600
37,000	38,000	3,400	109,000	111,000	10,200	216,000	219,000	20,900
38,000	39,000	3,500	111,000	113,000	10,400	219,000	222,000	21,200
39,000	40,000	3,600	113,000	115,000	10,600	222,000	225,000	21,500
40,000	41,000	3,700	115,000	117,000	10,800	225,000	228,000	21,800
41,000	42,000	3,800	117,000	119,000	11,000	228,000	231,000	22,100
42,000	43,000	3,900	119,000	121,000	11,200	231,000	234,000	22,400
43,000	44,000	3,900	121,000	123,000	11,400	234,000	237,000	22,700
44,000	45,000	4,000	123,000	125,000	11,600	237,000	240,000	23,000
45,000	46,000	4,100	125,000	127,000	11,800	240,000	243,000	23,300
46,000	47,000	4,200	127,000	129,000	12,000	243,000	246,000	23,600
47,000	48,000	4,300	129,000	131,000	12,200	246,000	249,000	23,900
48,000	49,000	4,400	131,000	133,000	12,400	249,000	252,000	24,200
49,000	50,000	4,500	133,000	135,000	12,600	252,000	255,000	24,500
50,000	51,000	4,600	135,000	137,000	12,800	255,000	258,000	24,800
(2)
Taxable salary income amount	Tax amount	Taxable salary income amount	Tax amount	Taxable salary income amount	Tax amount
At least	Less than	At least	Less than	At least	Less than
yen	yen	yen	yen	yen	yen	yen	yen	yen
258,000	261,000	25,100	414,000	418,000	46,400	614,000	618,000	77,100
261,000	264,000	25,400	418,000	422,000	47,000	618,000	622,000	77,900
264,000	267,000	25,700	422,000	426,000	47,600	622,000	626,000	78,700
267,000	270,000	26,000	426,000	430,000	48,200	626,000	630,000	79,500
270,000	273,000	26,300	430,000	434,000	48,800	630,000	634,000	80,300
273,000	276,000	26,600	434,000	438,000	49,400	634,000	638,000	81,100
276,000	279,000	26,900	438,000	442,000	50,000	638,000	642,000	81,900
279,000	282,000	27,200	442,000	446,000	50,600	642,000	646,000	82,700
282,000	285,000	27,500	446,000	450,000	51,200	646,000	650,000	83,500
285,000	288,000	27,800	450,000	454,000	51,800	650,000	655,000	84,300
288,000	291,000	28,100	454,000	458,000	52,400	655,000	660,000	85,300
291,000	294,000	28,400	458,000	462,000	53,000	660,000	665,000	86,300
294,000	297,000	28,700	462,000	466,000	53,600	665,000	670,000	87,300
297,000	300,000	29,000	466,000	470,000	54,200	670,000	675,000	88,300
300,000	303,000	29,300	470,000	474,000	54,800	675,000	680,000	89,300
303,000	306,000	29,700	474,000	478,000	55,400	680,000	685,000	90,300
306,000	309,000	30,200	478,000	482,000	56,000	685,000	690,000	91,300
309,000	312,000	30,600	482,000	486,000	56,600	690,000	695,000	92,300
312,000	315,000	31,100	486,000	490,000	57,200	695,000	700,000	93,300
315,000	318,000	31,500	490,000	494,000	57,800	700,000	705,000	94,300
318,000	321,000	32,000	494,000	498,000	58,400	705,000	710,000	95,300
321,000	324,000	32,400	498,000	502,000	59,000	710,000	715,000	96,300
324,000	327,000	32,900	502,000	506,000	59,600	715,000	720,000	97,300
327,000	330,000	33,300	506,000	510,000	60,200	720,000	725,000	98,300
330,000	333,000	33,800	510,000	514,000	60,800	725,000	730,000	99,300
333,000	336,000	34,200	514,000	518,000	61,400	730,000	735,000	100,300
336,000	339,000	34,700	518,000	522,000	62,000	735,000	740,000	101,300
339,000	342,000	35,100	522,000	526,000	62,600	740,000	745,000	102,300
342,000	345,000	35,600	526,000	530,000	63,200	745,000	750,000	103,300
345,000	348,000	36,000	530,000	534,000	63,800	750,000	755,000	104,300
348,000	351,000	36,500	534,000	538,000	64,400	755,000	760,000	105,300
351,000	354,000	36,900	538,000	542,000	65,000	760,000	765,000	106,300
354,000	357,000	37,400	542,000	546,000	65,600	765,000	770,000	107,300
357,000	360,000	37,800	546,000	550,000	66,200	770,000	775,000	108,300
360,000	363,000	38,300	550,000	554,000	66,800	775,000	780,000	109,300
363,000	366,000	38,700	554,000	558,000	67,400	780,000	785,000	110,300
366,000	369,000	39,200	558,000	562,000	68,000	785,000	790,000	111,300
369,000	372,000	39,600	562,000	566,000	68,600	790,000	795,000	112,300
372,000	375,000	40,100	566,000	570,000	69,200	795,000	800,000	113,300
375,000	378,000	40,500	570,000	574,000	69,800	800,000	805,000	114,300
378,000	381,000	41,000	574,000	578,000	70,400	805,000	810,000	115,300
381,000	384,000	41,400	578,000	582,000	71,000	810,000	815,000	116,300
384,000	387,000	41,900	582,000	586,000	71,600	815,000	820,000	117,300
387,000	390,000	42,300	586,000	590,000	72,200	820,000	825,000	118,300
390,000	394,000	42,800	590,000	594,000	72,800	825,000	830,000	119,300
394,000	398,000	43,400	594,000	598,000	73,400	830,000	835,000	120,300
398,000	402,000	44,000	598,000	602,000	74,000	835,000	840,000	121,300
402,000	406,000	44,600	602,000	606,000	74,700	840,000	845,000	122,300
406,000	410,000	45,200	606,000	610,000	75,500	845,000	850,000	123,300
410,000	414,000	45,800	610,000	614,000	76,300	850,000	855,000	124,300
(3)
Taxable salary income amount	Tax amount	Taxable salary income amount	Tax amount	Taxable salary income amount	Tax amount
At least	Less than	At least	Less than	At least	Less than
yen	yen	yen	yen	yen	yen	yen	yen	
855,000	860,000	125,300	955,000	960,000	145,300	2,200,000	3,000,000	The amount calculated by multiplying the taxable salary income amount by 35%, less 280,700 yen
860,000	865,000	126,300	960,000	965,000	146,300		
865,000	870,000	127,300	965,000	970,000	147,300		
870,000	875,000	128,300	970,000	975,000	148,300		
875,000	880,000	129,300	975,000	980,000	149,300		
880,000	885,000	130,300	980,000	985,000	150,300	3,000,000	4,000,000	The amount calculated by multiplying the taxable salary income amount by 40%, less 430,700 yen
885,000	890,000	131,300	985,000	990,000	151,300		
890,000	895,000	132,300	990,000	995,000	152,300		
895,000	900,000	133,300	995,000	1,000,000	153,300		
900,000	905,000	134,300					
905,000	910,000	135,300	1,000,000	1,500,000	The amount calculated by multiplying the taxable salary income amount by 25%, less 95,700 yen	4,000,000	4,577,000	The amount calculated by multiplying the taxable salary income amount by 45%, less 630,700 yen
910,000	915,000	136,300				
915,000	920,000	137,300				
920,000	925,000	138,300				
925,000	930,000	139,300				
930,000	935,000	140,300	1,500,000	2,200,000	The amount calculated by multiplying the taxable salary income amount by 30%, less 170,700 yen	4,577,000 yen	1,428,900 yen
935,000	940,000	141,300				
940,000	945,000	142,300				
945,000	950,000	143,300				
950,000	955,000	144,300				
(Note)
In this table, "taxable salary income amount" means the amount remaining after deducting, from the amount of salary or other wage after the salary income deduction prescribed in Article 190, item (ii) (Year-End Adjustment) of the New Act as deemed to be replaced pursuant to Article 3, paragraph (1) (Special Provisions on the Calculation of Income Deductions and Tax Amount for Income Tax for 1968) of the Supplementary Provisions, the sum total of the amounts set forth in (a) through (d) of that item.
(Remarks)
The tax amount is found as follows:
(i) First, find the amount remaining after deducting the following amounts from the amount of salary or other wage after the salary income deduction found under the attached table to this table according to the amount of salary or other wage for the year:
(1) if there are social insurance premiums deducted from the amount of salary or other wage for the year, that amount;
(2) if there is an amount of social insurance premiums declared in the salary income earner's return for insurance premium deduction, that amount;
(3) if there is an amount of life insurance premiums (meaning the life insurance premiums prescribed in Article 76, paragraph (1) (Life Insurance Premium Deduction) of the New Act; the same applies hereinafter) declared in the salary income earner's return for insurance premium deduction, the amount set forth below for the category of case set forth below:
(a) if the sum total of the amounts of those life insurance premiums is not more than 25,000 yen: that sum total;
(b) if the sum total of the amounts of those life insurance premiums exceeds 25,000 yen but is not more than 50,000 yen: the sum total of an amount equivalent to one half of that sum total and 12,500 yen;
(c) if the sum total of the amounts of those life insurance premiums exceeds 50,000 yen: 37,500 yen;
(4) if there is an amount of casualty insurance premiums (meaning the casualty insurance premiums prescribed in Article 77, paragraph (1) (Casualty Insurance Premium Deduction) of the New Act; the same applies hereinafter) declared in the salary income earner's return for insurance premium deduction, the amount set forth below for the category of case set forth below:
(a) if all of the amounts of those casualty insurance premiums relate to contracts prescribed in Article 77, paragraph (1), item (i) of the New Act: the sum total of those amounts (or 2,000 yen, if that sum total exceeds 2,000 yen);
(b) if all of the amounts of those casualty insurance premiums relate to contracts prescribed in Article 77, paragraph (1), item (ii) of the New Act: the sum total of those amounts (or 10,000 yen, if that sum total exceeds 10,000 yen);
(c) if the amounts of those casualty insurance premiums include both amounts relating to contracts prescribed in Article 77, paragraph (1), item (i) of the New Act and amounts relating to contracts prescribed in item (ii) of that paragraph: the sum total of those amounts (or 10,000 yen, if that sum total exceeds 10,000 yen); provided, however, that if the amount relating to contracts prescribed in item (i) of that paragraph exceeds 2,000 yen and the amount relating to contracts prescribed in item (ii) of that paragraph is less than 8,000 yen, it is the sum total of 2,000 yen and the amount relating to contracts prescribed in item (ii) of that paragraph.
(ii) If the salary income earner's return for deduction for Dependents, etc. states that the Resident is a Person with a Disability, an elderly person, a widow or a working student (if the working student is a pupil set forth in Article 2, paragraph (1), item (xxxii), (b) (Definitions) of the New Act, where, in addition to that declaration stating that the Resident is a working student, the documents prescribed in Article 194, paragraph (3) (Salary Income Earner's Return for Deduction for Dependents, etc.) of the New Act have been submitted or presented), find the amount remaining after deducting from the amount found under (i) 77,500 yen for each of these categories that applies (or 107,500 yen, if the declaration states that the Resident is a Person with a Particular Disability), and, if that declaration states that there is a Person with a Disability among the Resident's dependents and similar persons, 77,500 yen for each such Person with a Disability (or 107,500 yen, if the declaration states that the person is a Person with a Particular Disability).
(iii) Next, from the amount found under (i) and (ii):
(1) if there is a Claimable Spouse declared in the salary income earner's return for deduction for Dependents, etc.:
(a) where there are dependents declared in that declaration, deduct the sum total of the amount of the spousal deduction, the amount of the deduction for Dependents under Article 84, paragraph (1) (Deduction for Dependents) of the New Act as deemed to be replaced pursuant to Article 3, paragraph (1) of the Supplementary Provisions, and the amount of the basic personal exemption;
(b) where there are no dependents declared in that declaration, deduct the sum total of the amount of the spousal deduction and the amount of the basic personal exemption;
(2) if there is no Claimable Spouse declared in the salary income earner's return for deduction for Dependents, etc.:
(a) where there are dependents declared in that declaration:
(A) except where (B) applies, deduct the sum total of the amount of the deduction for Dependents under Article 84, paragraphs (1) and (2) of the New Act as deemed to be replaced pursuant to Article 3, paragraph (1) of the Supplementary Provisions and the amount of the basic personal exemption;
(B) where that declaration does not state that the Resident falls under Article 84, paragraph (2) of the New Act as deemed to be replaced pursuant to Article 3, paragraph (1) of the Supplementary Provisions, deduct the sum total of the amount of the deduction for Dependents under paragraph (1) of that Article and the amount of the basic personal exemption;
(b) where there are no dependents declared in that declaration, deduct the amount of the basic personal exemption;
and find the respective remaining amount.
(iv) Find the applicable row of the "Taxable salary income amount" column according to the remaining amount found under (iii); the amount stated in the "Tax amount" column of that row is the tax amount sought.
(v) In finding the tax amount under (i) through (iv), if the remaining amount found under (iii) of a Resident whose remaining amount is 1,000,000 yen or more includes a fraction of less than 1,000 yen, the amount after discarding that fraction is deemed to be that remaining amount, and if the tax amount of that Resident includes a fraction of less than 100 yen, the amount obtained by discarding that fraction is the tax amount sought.
Attached Table to Appended Table V of the Supplementary Provisions
(1)
Amount of salary or other wage	Amount of salary or other wage after the salary income deduction	Amount of salary or other wage	Amount of salary or other wage after the salary income deduction	Amount of salary or other wage	Amount of salary or other wage after the salary income deduction
At least	Less than	At least	Less than	At least	Less than
yen	yen	yen	yen	yen	yen	yen	yen	yen
Less than 294,375 yen	Less than 159,500 yen	382,000	384,000	229,600	472,000	474,000	301,600
294,375	296,000	159,500	384,000	386,000	231,200	474,000	476,000	303,200
296,000	298,000	160,800	386,000	388,000	232,800	476,000	478,000	304,800
298,000	300,000	162,400	388,000	390,000	234,400	478,000	480,000	306,400
300,000	302,000	164,000	390,000	392,000	236,000	480,000	482,000	308,000
302,000	304,000	165,600	392,000	394,000	237,600	482,000	484,000	309,600
304,000	306,000	167,200	394,000	396,000	239,200	484,000	486,000	311,200
306,000	308,000	168,800	396,000	398,000	240,800	486,000	488,000	312,800
308,000	310,000	170,400	398,000	400,000	242,400	488,000	490,000	314,400
310,000	312,000	172,000	400,000	402,000	244,000	490,000	492,000	316,000
312,000	314,000	173,600	402,000	404,000	245,600	492,000	494,000	317,600
314,000	316,000	175,200	404,000	406,000	247,200	494,000	496,000	319,200
316,000	318,000	176,800	406,000	408,000	248,800	496,000	498,000	320,800
318,000	320,000	178,400	408,000	410,000	250,400	498,000	500,000	322,400
320,000	322,000	180,000	410,000	412,000	252,000	500,000	502,000	324,000
322,000	324,000	181,600	412,000	414,000	253,600	502,000	504,000	325,600
324,000	326,000	183,200	414,000	416,000	255,200	504,000	506,000	327,200
326,000	328,000	184,800	416,000	418,000	256,800	506,000	508,000	328,800
328,000	330,000	186,400	418,000	420,000	258,400	508,000	510,000	330,400
330,000	332,000	188,000	420,000	422,000	260,000	510,000	512,000	332,000
332,000	334,000	189,600	422,000	424,000	261,600	512,000	514,000	333,600
334,000	336,000	191,200	424,000	426,000	263,200	514,000	516,000	335,200
336,000	338,000	192,800	426,000	428,000	264,800	516,000	518,000	336,800
338,000	340,000	194,400	428,000	430,000	266,400	518,000	520,000	338,400
340,000	342,000	196,000	430,000	432,000	268,000	520,000	522,000	340,000
342,000	344,000	197,600	432,000	434,000	269,600	522,000	524,000	341,600
344,000	346,000	199,200	434,000	436,000	271,200	524,000	526,000	343,200
346,000	348,000	200,800	436,000	438,000	272,800	526,000	528,000	344,800
348,000	350,000	202,400	438,000	440,000	274,400	528,000	530,000	346,400
350,000	352,000	204,000	440,000	442,000	276,000	530,000	532,000	348,000
352,000	354,000	205,600	442,000	444,000	277,600	532,000	534,000	349,600
354,000	356,000	207,200	444,000	446,000	279,200	534,000	536,000	351,200
356,000	358,000	208,800	446,000	448,000	280,800	536,000	538,000	352,800
358,000	360,000	210,400	448,000	450,000	282,400	538,000	540,000	354,400
360,000	362,000	212,000	450,000	452,000	284,000	540,000	542,000	356,000
362,000	364,000	213,600	452,000	454,000	285,600	542,000	544,000	357,600
364,000	366,000	215,200	454,000	456,000	287,200	544,000	546,000	359,200
366,000	368,000	216,800	456,000	458,000	288,800	546,000	548,000	360,800
368,000	370,000	218,400	458,000	460,000	290,400	548,000	550,000	362,400
370,000	372,000	220,000	460,000	462,000	292,000	550,000	552,000	364,000
372,000	374,000	221,600	462,000	464,000	293,600	552,000	554,000	365,600
374,000	376,000	223,200	464,000	466,000	295,200	554,000	556,000	367,200
376,000	378,000	224,800	466,000	468,000	296,800	556,000	558,000	368,800
378,000	380,000	226,400	468,000	470,000	298,400	558,000	560,000	370,400
380,000	382,000	228,000	470,000	472,000	300,000	560,000	562,000	372,000
(2)
Amount of salary or other wage	Amount of salary or other wage after the salary income deduction	Amount of salary or other wage	Amount of salary or other wage after the salary income deduction	Amount of salary or other wage	Amount of salary or other wage after the salary income deduction
At least	Less than	At least	Less than	At least	Less than
yen	yen	yen	yen	yen	yen	yen	yen	yen
562,000	564,000	373,600	652,000	654,000	445,600	742,000	744,000	518,750
564,000	566,000	375,200	654,000	656,000	447,200	744,000	746,000	520,400
566,000	568,000	376,800	656,000	658,000	448,800	746,000	748,000	522,050
568,000	570,000	378,400	658,000	660,000	450,400	748,000	750,000	523,700
570,000	572,000	380,000	660,000	662,000	452,000	750,000	752,000	525,350
572,000	574,000	381,600	662,000	664,000	453,600	752,000	754,000	527,000
574,000	576,000	383,200	664,000	666,000	455,200	754,000	756,000	528,650
576,000	578,000	384,800	666,000	668,000	456,800	756,000	758,000	530,300
578,000	580,000	386,400	668,000	670,000	458,400	758,000	760,000	531,950
580,000	582,000	388,000	670,000	672,000	460,000	760,000	762,000	533,600
582,000	584,000	389,600	672,000	674,000	461,600	762,000	764,000	535,250
584,000	586,000	391,200	674,000	676,000	463,200	764,000	766,000	536,900
586,000	588,000	392,800	676,000	678,000	464,800	766,000	768,000	538,550
588,000	590,000	394,400	678,000	680,000	466,400	768,000	770,000	540,200
590,000	592,000	396,000	680,000	682,000	468,000	770,000	772,000	541,850
592,000	594,000	397,600	682,000	684,000	469,600	772,000	774,000	543,500
594,000	596,000	399,200	684,000	686,000	471,200	774,000	776,000	545,150
596,000	598,000	400,800	686,000	688,000	472,800	776,000	778,000	546,800
598,000	600,000	402,400	688,000	690,000	474,400	778,000	780,000	548,450
600,000	602,000	404,000	690,000	692,000	476,000	780,000	782,000	550,100
602,000	604,000	405,600	692,000	694,000	477,600	782,000	784,000	551,750
604,000	606,000	407,200	694,000	696,000	479,200	784,000	786,000	553,400
606,000	608,000	408,800	696,000	698,000	480,800	786,000	788,000	555,050
608,000	610,000	410,400	698,000	700,000	482,450	788,000	790,000	556,700
610,000	612,000	412,000	700,000	702,000	484,100	790,000	792,000	558,350
612,000	614,000	413,600	702,000	704,000	485,750	792,000	794,000	560,000
614,000	616,000	415,200	704,000	706,000	487,400	794,000	796,000	561,650
616,000	618,000	416,800	706,000	708,000	489,050	796,000	798,000	563,300
618,000	620,000	418,400	708,000	710,000	490,700	798,000	800,000	564,950
620,000	622,000	420,000	710,000	712,000	492,350	800,000	802,000	566,600
622,000	624,000	421,600	712,000	714,000	494,000	802,000	804,000	568,250
624,000	626,000	423,200	714,000	716,000	495,650	804,000	806,000	569,900
626,000	628,000	424,800	716,000	718,000	497,300	806,000	808,000	571,550
628,000	630,000	426,400	718,000	720,000	498,950	808,000	810,000	573,200
630,000	632,000	428,000	720,000	722,000	500,600	810,000	812,000	574,850
632,000	634,000	429,600	722,000	724,000	502,250	812,000	814,000	576,500
634,000	636,000	431,200	724,000	726,000	503,900	814,000	816,000	578,150
636,000	638,000	432,800	726,000	728,000	505,550	816,000	818,000	579,800
638,000	640,000	434,400	728,000	730,000	507,200	818,000	820,000	581,450
640,000	642,000	436,000	730,000	732,000	508,850	820,000	822,000	583,100
642,000	644,000	437,600	732,000	734,000	510,500	822,000	824,000	584,750
644,000	646,000	439,200	734,000	736,000	512,150	824,000	826,000	586,400
646,000	648,000	440,800	736,000	738,000	513,800	826,000	828,000	588,050
648,000	650,000	442,400	738,000	740,000	515,450	828,000	830,000	589,700
650,000	652,000	444,000	740,000	742,000	517,100	830,000	832,000	591,350
(3)
Amount of salary or other wage	Amount of salary or other wage after the salary income deduction	Amount of salary or other wage	Amount of salary or other wage after the salary income deduction	Amount of salary or other wage	Amount of salary or other wage after the salary income deduction
At least	Less than	At least	Less than	At least	Less than
yen	yen	yen	yen	yen	yen	yen	yen	yen
832,000	834,000	593,000	922,000	924,000	669,950	1,012,000	1,014,000	753,200
834,000	836,000	594,650	924,000	926,000	671,800	1,014,000	1,016,000	755,050
836,000	838,000	596,300	926,000	928,000	673,650	1,016,000	1,018,000	756,900
838,000	840,000	597,950	928,000	930,000	675,500	1,018,000	1,020,000	758,750
840,000	842,000	599,600	930,000	932,000	677,350	1,020,000	1,022,000	760,600
842,000	844,000	601,250	932,000	934,000	679,200	1,022,000	1,024,000	762,450
844,000	846,000	602,900	934,000	936,000	681,050	1,024,000	1,026,000	764,300
846,000	848,000	604,550	936,000	938,000	682,900	1,026,000	1,028,000	766,150
848,000	850,000	606,200	938,000	940,000	684,750	1,028,000	1,030,000	768,000
850,000	852,000	607,850	940,000	942,000	686,600	1,030,000	1,032,000	769,850
852,000	854,000	609,500	942,000	944,000	688,450	1,032,000	1,034,000	771,700
854,000	856,000	611,150	944,000	946,000	690,300	1,034,000	1,036,000	773,550
856,000	858,000	612,800	946,000	948,000	692,150	1,036,000	1,038,000	775,400
858,000	860,000	614,450	948,000	950,000	694,000	1,038,000	1,040,000	777,250
860,000	862,000	616,100	950,000	952,000	695,850	1,040,000	1,042,000	779,100
862,000	864,000	617,750	952,000	954,000	697,700	1,042,000	1,044,000	780,950
864,000	866,000	619,400	954,000	956,000	699,550	1,044,000	1,046,000	782,800
866,000	868,000	621,050	956,000	958,000	701,400	1,046,000	1,048,000	784,650
868,000	870,000	622,700	958,000	960,000	703,250	1,048,000	1,050,000	786,500
870,000	872,000	624,350	960,000	962,000	705,100	1,050,000	1,052,000	788,350
872,000	874,000	626,000	962,000	964,000	706,950	1,052,000	1,054,000	790,200
874,000	876,000	627,650	964,000	966,000	708,800	1,054,000	1,056,000	792,050
876,000	878,000	629,300	966,000	968,000	710,650	1,056,000	1,058,000	793,900
878,000	880,000	630,950	968,000	970,000	712,500	1,058,000	1,060,000	795,750
880,000	882,000	632,600	970,000	972,000	714,350	1,060,000	1,062,000	797,600
882,000	884,000	634,250	972,000	974,000	716,200	1,062,000	1,064,000	799,450
884,000	886,000	635,900	974,000	976,000	718,050	1,064,000	1,066,000	801,300
886,000	888,000	637,550	976,000	978,000	719,900	1,066,000	1,068,000	803,150
888,000	890,000	639,200	978,000	980,000	721,750	1,068,000	1,070,000	805,000
890,000	892,000	640,850	980,000	982,000	723,600	1,070,000	1,072,000	806,850
892,000	894,000	642,500	982,000	984,000	725,450	1,072,000	1,074,000	808,700
894,000	896,000	644,150	984,000	986,000	727,300	1,074,000	1,076,000	810,550
896,000	898,000	645,900	986,000	988,000	729,150	1,076,000	1,078,000	812,400
898,000	900,000	647,750	988,000	990,000	731,000	1,078,000	1,080,000	814,250
900,000	902,000	649,600	990,000	992,000	732,850	1,080,000	1,082,000	816,100
902,000	904,000	651,450	992,000	994,000	734,700	1,082,000	1,084,000	817,950
904,000	906,000	653,300	994,000	996,000	736,550	1,084,000	1,086,000	819,800
906,000	908,000	655,150	996,000	998,000	738,400	1,086,000	1,088,000	821,650
908,000	910,000	657,000	998,000	1,000,000	740,250	1,088,000	1,090,000	823,500
910,000	912,000	658,850	1,000,000	1,002,000	742,100	1,090,000	1,092,000	825,350
912,000	914,000	660,700	1,002,000	1,004,000	743,950	1,092,000	1,094,000	827,200
914,000	916,000	662,550	1,004,000	1,006,000	745,800	1,094,000	1,095,000	829,050
916,000	918,000	664,400	1,006,000	1,008,000	747,650	1,095,000 yen or more	The amount of salary or other wage less 265,000 yen
918,000	920,000	666,250	1,008,000	1,010,000	749,500	
920,000	922,000	668,100	1,010,000	1,012,000	751,350	
(Remarks)
To find the amount of salary or other wage after the salary income deduction, find the applicable row of the "Amount of salary or other wage" column according to the amount of salary or other wage for the year; the amount stated in the "Amount of salary or other wage after the salary income deduction" column of that row is the amount of salary or other wage after the salary income deduction for that amount of salary or other wage.
<sup>machine translation, not official</sup>

## 附則別表第六（昭和４３年分の退職所得の源泉徴収税額表）
<sup>suppl-3431-21/appdx-6 · https://japanlaw.org/en/income-tax-act/suppl-3431-21/appdx-6 · https://japanlaw.org/l/340AC0000000033/suppl-3431-21/appdx-6</sup>

（一）
退職所得控除額控除後の退職手当等の金額	税額	退職所得控除額控除後の退職手当等の金額	税額	退職所得控除額控除後の退職手当等の金額	税額
以上	未満	以上	未満	以上	未満
円	円	円	円	円	円	円	円	円
４，０００円未満	０	１０２，０００	１０４，０００	４，７００	２７４，０００	２７８，０００	１３，０００
４，０００	６，０００	１００	１０４，０００	１０６，０００	４，８００	２７８，０００	２８２，０００	１３，２００
６，０００	８，０００	２００	１０６，０００	１０８，０００	４，９００	２８２，０００	２８６，０００	１３，４００
８，０００	１０，０００	３００	１０８，０００	１１０，０００	５，０００	２８６，０００	２９０，０００	１３，６００
１０，０００	１２，０００	４００	１１０，０００	１１２，０００	５，１００	２９０，０００	２９４，０００	１３，８００
１２，０００	１４，０００	５００	１１２，０００	１１４，０００	５，２００	２９４，０００	２９８，０００	１４，０００
１４，０００	１６，０００	６００	１１４，０００	１１６，０００	５，３００	２９８，０００	３０２，０００	１４，２００
１６，０００	１８，０００	７００	１１６，０００	１１８，０００	５，３００	３０２，０００	３０６，０００	１４，４００
１８，０００	２０，０００	８００	１１８，０００	１２０，０００	５，４００	３０６，０００	３１０，０００	１４，６００
２０，０００	２２，０００	９００	１２０，０００	１２２，０００	５，５００	３１０，０００	３１４，０００	１４，８００
２２，０００	２４，０００	１，０００	１２２，０００	１２４，０００	５，６００	３１４，０００	３１８，０００	１５，０００
２４，０００	２６，０００	１，１００	１２４，０００	１２６，０００	５，７００	３１８，０００	３２２，０００	１５，２００
２６，０００	２８，０００	１，２００	１２６，０００	１２８，０００	５，８００	３２２，０００	３２６，０００	１５，４００
２８，０００	３０，０００	１，３００	１２８，０００	１３０，０００	５，９００	３２６，０００	３３０，０００	１５，６００
３０，０００	３２，０００	１，３００	１３０，０００	１３４，０００	６，０００	３３０，０００	３３４，０００	１５，８００
３２，０００	３４，０００	１，４００	１３４，０００	１３８，０００	６，２００	３３４，０００	３３８，０００	１６，０００
３４，０００	３６，０００	１，５００	１３８，０００	１４２，０００	６，４００	３３８，０００	３４２，０００	１６，２００
３６，０００	３８，０００	１，６００	１４２，０００	１４６，０００	６，６００	３４２，０００	３４６，０００	１６，４００
３８，０００	４０，０００	１，７００	１４６，０００	１５０，０００	６，７００	３４６，０００	３５０，０００	１６，６００
４０，０００	４２，０００	１，８００	１５０，０００	１５４，０００	６，９００	３５０，０００	３５４，０００	１６，８００
４２，０００	４４，０００	１，９００	１５４，０００	１５８，０００	７，１００	３５４，０００	３５８，０００	１７，０００
４４，０００	４６，０００	２，０００	１５８，０００	１６２，０００	７，３００	３５８，０００	３６２，０００	１７，２００
４６，０００	４８，０００	２，１００	１６２，０００	１６６，０００	７，５００	３６２，０００	３６６，０００	１７，４００
４８，０００	５０，０００	２，２００	１６６，０００	１７０，０００	７，７００	３６６，０００	３７０，０００	１７，６００
５０，０００	５２，０００	２，３００	１７０，０００	１７４，０００	７，９００	３７０，０００	３７４，０００	１７，８００
５２，０００	５４，０００	２，４００	１７４，０００	１７８，０００	８，０００	３７４，０００	３７８，０００	１８，０００
５４，０００	５６，０００	２，５００	１７８，０００	１８２，０００	８，２００	３７８，０００	３８２，０００	１８，２００
５６，０００	５８，０００	２，６００	１８２，０００	１８６，０００	８，４００	３８２，０００	３８６，０００	１８，４００
５８，０００	６０，０００	２，６００	１８６，０００	１９０，０００	８，６００	３８６，０００	３９０，０００	１８，６００
６０，０００	６２，０００	２，７００	１９０，０００	１９４，０００	８，８００	３９０，０００	３９６，０００	１８，８００
６２，０００	６４，０００	２，８００	１９４，０００	１９８，０００	９，０００	３９６，０００	４０２，０００	１９，１００
６４，０００	６６，０００	２，９００	１９８，０００	２０２，０００	９，２００	４０２，０００	４０８，０００	１９，４００
６６，０００	６８，０００	３，０００	２０２，０００	２０６，０００	９，４００	４０８，０００	４１４，０００	１９，７００
６８，０００	７０，０００	３，１００	２０６，０００	２１０，０００	９，６００	４１４，０００	４２０，０００	２０，０００
７０，０００	７２，０００	３，２００	２１０，０００	２１４，０００	９，８００	４２０，０００	４２６，０００	２０，３００
７２，０００	７４，０００	３，３００	２１４，０００	２１８，０００	１０，０００	４２６，０００	４３２，０００	２０，６００
７４，０００	７６，０００	３，４００	２１８，０００	２２２，０００	１０，２００	４３２，０００	４３８，０００	２０，９００
７６，０００	７８，０００	３，５００	２２２，０００	２２６，０００	１０，４００	４３８，０００	４４４，０００	２１，２００
７８，０００	８０，０００	３，６００	２２６，０００	２３０，０００	１０，６００	４４４，０００	４５０，０００	２１，５００
８０，０００	８２，０００	３，７００	２３０，０００	２３４，０００	１０，８００	４５０，０００	４５６，０００	２１，８００
８２，０００	８４，０００	３，８００	２３４，０００	２３８，０００	１１，０００	４５６，０００	４６２，０００	２２，１００
８４，０００	８６，０００	３，９００	２３８，０００	２４２，０００	１１，２００	４６２，０００	４６８，０００	２２，４００
８６，０００	８８，０００	３，９００	２４２，０００	２４６，０００	１１，４００	４６８，０００	４７４，０００	２２，７００
８８，０００	９０，０００	４，０００	２４６，０００	２５０，０００	１１，６００	４７４，０００	４８０，０００	２３，０００
９０，０００	９２，０００	４，１００	２５０，０００	２５４，０００	１１，８００	４８０，０００	４８６，０００	２３，３００
９２，０００	９４，０００	４，２００	２５４，０００	２５８，０００	１２，０００	４８６，０００	４９２，０００	２３，６００
９４，０００	９６，０００	４，３００	２５８，０００	２６２，０００	１２，２００	４９２，０００	４９８，０００	２３，９００
９６，０００	９８，０００	４，４００	２６２，０００	２６６，０００	１２，４００	４９８，０００	５０４，０００	２４，２００
９８，０００	１００，０００	４，５００	２６６，０００	２７０，０００	１２，６００	５０４，０００	５１０，０００	２４，５００
１００，０００	１０２，０００	４，６００	２７０，０００	２７４，０００	１２，８００	５１０，０００	５１６，０００	２４，８００
（二）
退職所得控除額控除後の退職手当等の金額	税額	退職所得控除額控除後の退職手当等の金額	税額	退職所得控除額控除後の退職手当等の金額	税額
以上	未満	以上	未満	以上	未満
円	円	円	円	円	円	円	円	円
５１６，０００	５２２，０００	２５，１００	８２８，０００	８３６，０００	４６，４００	１，２２８，０００	１，２３６，０００	７７，１００
５２２，０００	５２８，０００	２５，４００	８３６，０００	８４４，０００	４７，０００	１，２３６，０００	１，２４４，０００	７７，９００
５２８，０００	５３４，０００	２５，７００	８４４，０００	８５２，０００	４７，６００	１，２４４，０００	１，２５２，０００	７８，７００
５３４，０００	５４０，０００	２６，０００	８５２，０００	８６０，０００	４８，２００	１，２５２，０００	１，２６０，０００	７９，５００
５４０，０００	５４６，０００	２６，３００	８６０，０００	８６８，０００	４８，８００	１，２６０，０００	１，２６８，０００	８０，３００
５４６，０００	５５２，０００	２６，６００	８６８，０００	８７６，０００	４９，４００	１，２６８，０００	１，２７６，０００	８１，１００
５５２，０００	５５８，０００	２６，９００	８７６，０００	８８４，０００	５０，０００	１，２７６，０００	１，２８４，０００	８１，９００
５５８，０００	５６４，０００	２７，２００	８８４，０００	８９２，０００	５０，６００	１，２８４，０００	１，２９２，０００	８２，７００
５６４，０００	５７０，０００	２７，５００	８９２，０００	９００，０００	５１，２００	１，２９２，０００	１，３００，０００	８３，５００
５７０，０００	５７６，０００	２７，８００	９００，０００	９０８，０００	５１，８００	１，３００，０００	１，３１０，０００	８４，３００
５７６，０００	５８２，０００	２８，１００	９０８，０００	９１６，０００	５２，４００	１，３１０，０００	１，３２０，０００	８５，３００
５８２，０００	５８８，０００	２８，４００	９１６，０００	９２４，０００	５３，０００	１，３２０，０００	１，３３０，０００	８６，３００
５８８，０００	５９４，０００	２８，７００	９２４，０００	９３２，０００	５３，６００	１，３３０，０００	１，３４０，０００	８７，３００
５９４，０００	６００，０００	２９，０００	９３２，０００	９４０，０００	５４，２００	１，３４０，０００	１，３５０，０００	８８，３００
６００，０００	６０６，０００	２９，３００	９４０，０００	９４８，０００	５４，８００	１，３５０，０００	１，３６０，０００	８９，３００
６０６，０００	６１２，０００	２９，７００	９４８，０００	９５６，０００	５５，４００	１，３６０，０００	１，３７０，０００	９０，３００
６１２，０００	６１８，０００	３０，２００	９５６，０００	９６４，０００	５６，０００	１，３７０，０００	１，３８０，０００	９１，３００
６１８，０００	６２４，０００	３０，６００	９６４，０００	９７２，０００	５６，６００	１，３８０，０００	１，３９０，０００	９２，３００
６２４，０００	６３０，０００	３１，１００	９７２，０００	９８０，０００	５７，２００	１，３９０，０００	１，４００，０００	９３，３００
６３０，０００	６３６，０００	３１，５００	９８０，０００	９８８，０００	５７，８００	１，４００，０００	１，４１０，０００	９４，３００
６３６，０００	６４２，０００	３２，０００	９８８，０００	９９６，０００	５８，４００	１，４１０，０００	１，４２０，０００	９５，３００
６４２，０００	６４８，０００	３２，４００	９９６，０００	１，００４，０００	５９，０００	１，４２０，０００	１，４３０，０００	９６，３００
６４８，０００	６５４，０００	３２，９００	１，００４，０００	１，０１２，０００	５９，６００	１，４３０，０００	１，４４０，０００	９７，３００
６５４，０００	６６０，０００	３３，３００	１，０１２，０００	１，０２０，０００	６０，２００	１，４４０，０００	１，４５０，０００	９８，３００
６６０，０００	６６６，０００	３３，８００	１，０２０，０００	１，０２８，０００	６０，８００	１，４５０，０００	１，４６０，０００	９９，３００
６６６，０００	６７２，０００	３４，２００	１，０２８，０００	１，０３６，０００	６１，４００	１，４６０，０００	１，４７０，０００	１００，３００
６７２，０００	６７８，０００	３４，７００	１，０３６，０００	１，０４４，０００	６２，０００	１，４７０，０００	１，４８０，０００	１０１，３００
６７８，０００	６８４，０００	３５，１００	１，０４４，０００	１，０５２，０００	６２，６００	１，４８０，０００	１，４９０，０００	１０２，３００
６８４，０００	６９０，０００	３５，６００	１，０５２，０００	１，０６０，０００	６３，２００	１，４９０，０００	１，５００，０００	１０３，３００
６９０，０００	６９６，０００	３６，０００	１，０６０，０００	１，０６８，０００	６３，８００	１，５００，０００	１，５１０，０００	１０４，３００
６９６，０００	７０２，０００	３６，５００	１，０６８，０００	１，０７６，０００	６４，４００	１，５１０，０００	１，５２０，０００	１０５，３００
７０２，０００	７０８，０００	３６，９００	１，０７６，０００	１，０８４，０００	６５，０００	１，５２０，０００	１，５３０，０００	１０６，３００
７０８，０００	７１４，０００	３７，４００	１，０８４，０００	１，０９２，０００	６５，６００	１，５３０，０００	１，５４０，０００	１０７，３００
７１４，０００	７２０，０００	３７，８００	１，０９２，０００	１，１００，０００	６６，２００	１，５４０，０００	１，５５０，０００	１０８，３００
７２０，０００	７２６，０００	３８，３００	１，１００，０００	１，１０８，０００	６６，８００	１，５５０，０００	１，５６０，０００	１０９，３００
７２６，０００	７３２，０００	３８，７００	１，１０８，０００	１，１１６，０００	６７，４００	１，５６０，０００	１，５７０，０００	１１０，３００
７３２，０００	７３８，０００	３９，２００	１，１１６，０００	１，１２４，０００	６８，０００	１，５７０，０００	１，５８０，０００	１１１，３００
７３８，０００	７４４，０００	３９，６００	１，１２４，０００	１，１３２，０００	６８，６００	１，５８０，０００	１，５９０，０００	１１２，３００
７４４，０００	７５０，０００	４０，１００	１，１３２，０００	１，１４０，０００	６９，２００	１，５９０，０００	１，６００，０００	１１３，３００
７５０，０００	７５６，０００	４０，５００	１，１４０，０００	１，１４８，０００	６９，８００	１，６００，０００	１，６１０，０００	１１４，３００
７５６，０００	７６２，０００	４１，０００	１，１４８，０００	１，１５６，０００	７０，４００	１，６１０，０００	１，６２０，０００	１１５，３００
７６２，０００	７６８，０００	４１，４００	１，１５６，０００	１，１６４，０００	７１，０００	１，６２０，０００	１，６３０，０００	１１６，３００
７６８，０００	７７４，０００	４１，９００	１，１６４，０００	１，１７２，０００	７１，６００	１，６３０，０００	１，６４０，０００	１１７，３００
７７４，０００	７８０，０００	４２，３００	１，１７２，０００	１，１８０，０００	７２，２００	１，６４０，０００	１，６５０，０００	１１８，３００
７８０，０００	７８８，０００	４２，８００	１，１８０，０００	１，１８８，０００	７２，８００	１，６５０，０００	１，６６０，０００	１１９，３００
７８８，０００	７９６，０００	４３，４００	１，１８８，０００	１，１９６，０００	７３，４００	１，６６０，０００	１，６７０，０００	１２０，３００
７９６，０００	８０４，０００	４４，０００	１，１９６，０００	１，２０４，０００	７４，０００	１，６７０，０００	１，６８０，０００	１２１，３００
８０４，０００	８１２，０００	４４，６００	１，２０４，０００	１，２１２，０００	７４，７００	１，６８０，０００	１，６９０，０００	１２２，３００
８１２，０００	８２０，０００	４５，２００	１，２１２，０００	１，２２０，０００	７５，５００	１，６９０，０００	１，７００，０００	１２３，３００
８２０，０００	８２８，０００	４５，８００	１，２２０，０００	１，２２８，０００	７６，３００	１，７００，０００	１，７１０，０００	１２４，３００
（三）
退職所得控除額控除後の退職手当等の金額	税額	退職所得控除額控除後の退職手当等の金額	税額	退職所得控除額控除後の退職手当等の金額	税額
以上	未満	以上	未満	以上	未満
円	円	円	円	円		円	円	
１，７１０，０００	１，７２０，０００	１２５，３００	２，０００，０００	３，０００，０００	退職所得控除額控除後の退職手当等の金額に１２．５％を乗じて算出した金額から９５，７００円を控除した金額	２０，０００，０００	４０，０００，０００	退職所得控除額控除後の退職手当等の金額に２７．５％を乗じて算出した金額から１，４３０，７００円を控除した金額
１，７２０，０００	１，７３０，０００	１２６，３００				
１，７３０，０００	１，７４０，０００	１２７，３００				
１，７４０，０００	１，７５０，０００	１２８，３００				
１，７５０，０００	１，７６０，０００	１２９，３００				
１，７６０，０００	１，７７０，０００	１３０，３００	３，０００，０００	４，４００，０００	退職所得控除額控除後の退職手当等の金額に１５％を乗じて算出した金額から１７０，７００円を控除した金額	４０，０００，０００	６０，０００，０００	退職所得控除額控除後の退職手当等の金額に３０％を乗じて算出した金額から２，４３０，７００円を控除した金額
１，７７０，０００	１，７８０，０００	１３１，３００				
１，７８０，０００	１，７９０，０００	１３２，３００				
１，７９０，０００	１，８００，０００	１３３，３００				
１，８００，０００	１，８１０，０００	１３４，３００				
１，８１０，０００	１，８２０，０００	１３５，３００	４，４００，０００	６，０００，０００	退職所得控除額控除後の退職手当等の金額に１７．５％を乗じて算出した金額から２３０，７００円を控除した金額	６０，０００，０００	９０，０００，０００	退職所得控除額控除後の退職手当等の金額に３２．５％を乗じて算出した金額から３，９３０，７００円を控除した金額
１，８２０，０００	１，８３０，０００	１３６，３００				
１，８３０，０００	１，８４０，０００	１３７，３００				
１，８４０，０００	１，８５０，０００	１３８，３００				
１，８５０，０００	１，８６０，０００	１３９，３００				
１，８６０，０００	１，８７０，０００	１４０，３００	６，０００，０００	８，０００，０００	退職所得控除額控除後の退職手当等の金額に２０％を乗じて算出した金額から４３０，７００円を控除した金額	９０，０００，０００	１２０，０００，０００	退職所得控除額控除後の退職手当等の金額に３５％を乗じて算出した金額から６，１８０，７００円を控除した金額
１，８７０，０００	１，８８０，０００	１４１，３００				
１，８８０，０００	１，８９０，０００	１４２，３００				
１，８９０，０００	１，９００，０００	１４３，３００				
１，９００，０００	１，９１０，０００	１４４，３００				
１，９１０，０００	１，９２０，０００	１４５，３００	８，０００，０００	１２，０００，０００	退職所得控除額控除後の退職手当等の金額に２２．５％を乗じて算出した金額から６３０，７００円を控除した金額	１２０，０００，０００円以上	退職所得控除額控除後の退職手当等の金額に３７．５％を乗じて算出した金額から９，１８０，７００円を控除した金額
１，９２０，０００	１，９３０，０００	１４６，３００			
１，９３０，０００	１，９４０，０００	１４７，３００			
１，９４０，０００	１，９５０，０００	１４８，３００			
１，９５０，０００	１，９６０，０００	１４９，３００			
１，９６０，０００	１，９７０，０００	１５０，３００	１２，０００，０００	２０，０００，０００	退職所得控除額控除後の退職手当等の金額に２５％を乗じて算出した金額から９３０，７００円を控除した金額		
１，９７０，０００	１，９８０，０００	１５１，３００				
１，９８０，０００	１，９９０，０００	１５２，３００				
１，９９０，０００	２，０００，０００	１５３，３００				
（注）
この表において「退職所得控除額控除後の退職手当等の金額」とは、退職手当等の金額から新法第二百一条第二項（退職所得に係る徴収税額）に規定する退職所得控除額を控除した残額をいう。
（備考）
税額を求めるには、まず、退職手当等の金額から新法別表第八の附表により新法第三十条第三項第一号（退職所得控除額）に規定する勤続年数に準ずる勤続年数及び同条第四項第二号に掲げる場合に該当するかどうかに応じて求めた同表の退職所得控除額を控除した金額を求め、次に、その金額に応じて「退職所得控除額控除後の退職手当等の金額」欄の該当する行を求めるものとし、その行の「税額」欄に記載されている金額が、その求める税額である。この場合において、退職所得控除額控除後の退職手当等の金額が２，０００，０００円以上の居住者の退職所得控除額控除後の退職手当等の金額の２分の１に相当する金額に１，０００円未満の端数があるときは、その端数の金額に２を乗じて計算した金額を退職所得控除額控除後の退職手当等の金額から控除した後の金額を退職所得控除額控除後の退職手当等の金額とみなすものとし、その居住者の税額に１００円未満の端数があるときは、これを切り捨てた額をもつてその求める税額とする。
(1)
Amount of severance pay or other such compensation after the retirement income deduction	Tax amount	Amount of severance pay or other such compensation after the retirement income deduction	Tax amount	Amount of severance pay or other such compensation after the retirement income deduction	Tax amount
At least	Less than	At least	Less than	At least	Less than
yen	yen	yen	yen	yen	yen	yen	yen	yen
Less than 4,000 yen	0	102,000	104,000	4,700	274,000	278,000	13,000
4,000	6,000	100	104,000	106,000	4,800	278,000	282,000	13,200
6,000	8,000	200	106,000	108,000	4,900	282,000	286,000	13,400
8,000	10,000	300	108,000	110,000	5,000	286,000	290,000	13,600
10,000	12,000	400	110,000	112,000	5,100	290,000	294,000	13,800
12,000	14,000	500	112,000	114,000	5,200	294,000	298,000	14,000
14,000	16,000	600	114,000	116,000	5,300	298,000	302,000	14,200
16,000	18,000	700	116,000	118,000	5,300	302,000	306,000	14,400
18,000	20,000	800	118,000	120,000	5,400	306,000	310,000	14,600
20,000	22,000	900	120,000	122,000	5,500	310,000	314,000	14,800
22,000	24,000	1,000	122,000	124,000	5,600	314,000	318,000	15,000
24,000	26,000	1,100	124,000	126,000	5,700	318,000	322,000	15,200
26,000	28,000	1,200	126,000	128,000	5,800	322,000	326,000	15,400
28,000	30,000	1,300	128,000	130,000	5,900	326,000	330,000	15,600
30,000	32,000	1,300	130,000	134,000	6,000	330,000	334,000	15,800
32,000	34,000	1,400	134,000	138,000	6,200	334,000	338,000	16,000
34,000	36,000	1,500	138,000	142,000	6,400	338,000	342,000	16,200
36,000	38,000	1,600	142,000	146,000	6,600	342,000	346,000	16,400
38,000	40,000	1,700	146,000	150,000	6,700	346,000	350,000	16,600
40,000	42,000	1,800	150,000	154,000	6,900	350,000	354,000	16,800
42,000	44,000	1,900	154,000	158,000	7,100	354,000	358,000	17,000
44,000	46,000	2,000	158,000	162,000	7,300	358,000	362,000	17,200
46,000	48,000	2,100	162,000	166,000	7,500	362,000	366,000	17,400
48,000	50,000	2,200	166,000	170,000	7,700	366,000	370,000	17,600
50,000	52,000	2,300	170,000	174,000	7,900	370,000	374,000	17,800
52,000	54,000	2,400	174,000	178,000	8,000	374,000	378,000	18,000
54,000	56,000	2,500	178,000	182,000	8,200	378,000	382,000	18,200
56,000	58,000	2,600	182,000	186,000	8,400	382,000	386,000	18,400
58,000	60,000	2,600	186,000	190,000	8,600	386,000	390,000	18,600
60,000	62,000	2,700	190,000	194,000	8,800	390,000	396,000	18,800
62,000	64,000	2,800	194,000	198,000	9,000	396,000	402,000	19,100
64,000	66,000	2,900	198,000	202,000	9,200	402,000	408,000	19,400
66,000	68,000	3,000	202,000	206,000	9,400	408,000	414,000	19,700
68,000	70,000	3,100	206,000	210,000	9,600	414,000	420,000	20,000
70,000	72,000	3,200	210,000	214,000	9,800	420,000	426,000	20,300
72,000	74,000	3,300	214,000	218,000	10,000	426,000	432,000	20,600
74,000	76,000	3,400	218,000	222,000	10,200	432,000	438,000	20,900
76,000	78,000	3,500	222,000	226,000	10,400	438,000	444,000	21,200
78,000	80,000	3,600	226,000	230,000	10,600	444,000	450,000	21,500
80,000	82,000	3,700	230,000	234,000	10,800	450,000	456,000	21,800
82,000	84,000	3,800	234,000	238,000	11,000	456,000	462,000	22,100
84,000	86,000	3,900	238,000	242,000	11,200	462,000	468,000	22,400
86,000	88,000	3,900	242,000	246,000	11,400	468,000	474,000	22,700
88,000	90,000	4,000	246,000	250,000	11,600	474,000	480,000	23,000
90,000	92,000	4,100	250,000	254,000	11,800	480,000	486,000	23,300
92,000	94,000	4,200	254,000	258,000	12,000	486,000	492,000	23,600
94,000	96,000	4,300	258,000	262,000	12,200	492,000	498,000	23,900
96,000	98,000	4,400	262,000	266,000	12,400	498,000	504,000	24,200
98,000	100,000	4,500	266,000	270,000	12,600	504,000	510,000	24,500
100,000	102,000	4,600	270,000	274,000	12,800	510,000	516,000	24,800
(2)
Amount of severance pay or other such compensation after the retirement income deduction	Tax amount	Amount of severance pay or other such compensation after the retirement income deduction	Tax amount	Amount of severance pay or other such compensation after the retirement income deduction	Tax amount
At least	Less than	At least	Less than	At least	Less than
yen	yen	yen	yen	yen	yen	yen	yen	yen
516,000	522,000	25,100	828,000	836,000	46,400	1,228,000	1,236,000	77,100
522,000	528,000	25,400	836,000	844,000	47,000	1,236,000	1,244,000	77,900
528,000	534,000	25,700	844,000	852,000	47,600	1,244,000	1,252,000	78,700
534,000	540,000	26,000	852,000	860,000	48,200	1,252,000	1,260,000	79,500
540,000	546,000	26,300	860,000	868,000	48,800	1,260,000	1,268,000	80,300
546,000	552,000	26,600	868,000	876,000	49,400	1,268,000	1,276,000	81,100
552,000	558,000	26,900	876,000	884,000	50,000	1,276,000	1,284,000	81,900
558,000	564,000	27,200	884,000	892,000	50,600	1,284,000	1,292,000	82,700
564,000	570,000	27,500	892,000	900,000	51,200	1,292,000	1,300,000	83,500
570,000	576,000	27,800	900,000	908,000	51,800	1,300,000	1,310,000	84,300
576,000	582,000	28,100	908,000	916,000	52,400	1,310,000	1,320,000	85,300
582,000	588,000	28,400	916,000	924,000	53,000	1,320,000	1,330,000	86,300
588,000	594,000	28,700	924,000	932,000	53,600	1,330,000	1,340,000	87,300
594,000	600,000	29,000	932,000	940,000	54,200	1,340,000	1,350,000	88,300
600,000	606,000	29,300	940,000	948,000	54,800	1,350,000	1,360,000	89,300
606,000	612,000	29,700	948,000	956,000	55,400	1,360,000	1,370,000	90,300
612,000	618,000	30,200	956,000	964,000	56,000	1,370,000	1,380,000	91,300
618,000	624,000	30,600	964,000	972,000	56,600	1,380,000	1,390,000	92,300
624,000	630,000	31,100	972,000	980,000	57,200	1,390,000	1,400,000	93,300
630,000	636,000	31,500	980,000	988,000	57,800	1,400,000	1,410,000	94,300
636,000	642,000	32,000	988,000	996,000	58,400	1,410,000	1,420,000	95,300
642,000	648,000	32,400	996,000	1,004,000	59,000	1,420,000	1,430,000	96,300
648,000	654,000	32,900	1,004,000	1,012,000	59,600	1,430,000	1,440,000	97,300
654,000	660,000	33,300	1,012,000	1,020,000	60,200	1,440,000	1,450,000	98,300
660,000	666,000	33,800	1,020,000	1,028,000	60,800	1,450,000	1,460,000	99,300
666,000	672,000	34,200	1,028,000	1,036,000	61,400	1,460,000	1,470,000	100,300
672,000	678,000	34,700	1,036,000	1,044,000	62,000	1,470,000	1,480,000	101,300
678,000	684,000	35,100	1,044,000	1,052,000	62,600	1,480,000	1,490,000	102,300
684,000	690,000	35,600	1,052,000	1,060,000	63,200	1,490,000	1,500,000	103,300
690,000	696,000	36,000	1,060,000	1,068,000	63,800	1,500,000	1,510,000	104,300
696,000	702,000	36,500	1,068,000	1,076,000	64,400	1,510,000	1,520,000	105,300
702,000	708,000	36,900	1,076,000	1,084,000	65,000	1,520,000	1,530,000	106,300
708,000	714,000	37,400	1,084,000	1,092,000	65,600	1,530,000	1,540,000	107,300
714,000	720,000	37,800	1,092,000	1,100,000	66,200	1,540,000	1,550,000	108,300
720,000	726,000	38,300	1,100,000	1,108,000	66,800	1,550,000	1,560,000	109,300
726,000	732,000	38,700	1,108,000	1,116,000	67,400	1,560,000	1,570,000	110,300
732,000	738,000	39,200	1,116,000	1,124,000	68,000	1,570,000	1,580,000	111,300
738,000	744,000	39,600	1,124,000	1,132,000	68,600	1,580,000	1,590,000	112,300
744,000	750,000	40,100	1,132,000	1,140,000	69,200	1,590,000	1,600,000	113,300
750,000	756,000	40,500	1,140,000	1,148,000	69,800	1,600,000	1,610,000	114,300
756,000	762,000	41,000	1,148,000	1,156,000	70,400	1,610,000	1,620,000	115,300
762,000	768,000	41,400	1,156,000	1,164,000	71,000	1,620,000	1,630,000	116,300
768,000	774,000	41,900	1,164,000	1,172,000	71,600	1,630,000	1,640,000	117,300
774,000	780,000	42,300	1,172,000	1,180,000	72,200	1,640,000	1,650,000	118,300
780,000	788,000	42,800	1,180,000	1,188,000	72,800	1,650,000	1,660,000	119,300
788,000	796,000	43,400	1,188,000	1,196,000	73,400	1,660,000	1,670,000	120,300
796,000	804,000	44,000	1,196,000	1,204,000	74,000	1,670,000	1,680,000	121,300
804,000	812,000	44,600	1,204,000	1,212,000	74,700	1,680,000	1,690,000	122,300
812,000	820,000	45,200	1,212,000	1,220,000	75,500	1,690,000	1,700,000	123,300
820,000	828,000	45,800	1,220,000	1,228,000	76,300	1,700,000	1,710,000	124,300
(3)
Amount of severance pay or other such compensation after the retirement income deduction	Tax amount	Amount of severance pay or other such compensation after the retirement income deduction	Tax amount	Amount of severance pay or other such compensation after the retirement income deduction	Tax amount
At least	Less than	At least	Less than	At least	Less than
yen	yen	yen	yen	yen		yen	yen	
1,710,000	1,720,000	125,300	2,000,000	3,000,000	The amount obtained by deducting 95,700 yen from the amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 12.5%	20,000,000	40,000,000	The amount obtained by deducting 1,430,700 yen from the amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 27.5%
1,720,000	1,730,000	126,300				
1,730,000	1,740,000	127,300				
1,740,000	1,750,000	128,300				
1,750,000	1,760,000	129,300				
1,760,000	1,770,000	130,300	3,000,000	4,400,000	The amount obtained by deducting 170,700 yen from the amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 15%	40,000,000	60,000,000	The amount obtained by deducting 2,430,700 yen from the amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 30%
1,770,000	1,780,000	131,300				
1,780,000	1,790,000	132,300				
1,790,000	1,800,000	133,300				
1,800,000	1,810,000	134,300				
1,810,000	1,820,000	135,300	4,400,000	6,000,000	The amount obtained by deducting 230,700 yen from the amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 17.5%	60,000,000	90,000,000	The amount obtained by deducting 3,930,700 yen from the amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 32.5%
1,820,000	1,830,000	136,300				
1,830,000	1,840,000	137,300				
1,840,000	1,850,000	138,300				
1,850,000	1,860,000	139,300				
1,860,000	1,870,000	140,300	6,000,000	8,000,000	The amount obtained by deducting 430,700 yen from the amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 20%	90,000,000	120,000,000	The amount obtained by deducting 6,180,700 yen from the amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 35%
1,870,000	1,880,000	141,300				
1,880,000	1,890,000	142,300				
1,890,000	1,900,000	143,300				
1,900,000	1,910,000	144,300				
1,910,000	1,920,000	145,300	8,000,000	12,000,000	The amount obtained by deducting 630,700 yen from the amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 22.5%	120,000,000 yen or more	The amount obtained by deducting 9,180,700 yen from the amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 37.5%
1,920,000	1,930,000	146,300			
1,930,000	1,940,000	147,300			
1,940,000	1,950,000	148,300			
1,950,000	1,960,000	149,300			
1,960,000	1,970,000	150,300	12,000,000	20,000,000	The amount obtained by deducting 930,700 yen from the amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 25%		
1,970,000	1,980,000	151,300				
1,980,000	1,990,000	152,300				
1,990,000	2,000,000	153,300				
(Note)
In this table, "amount of severance pay or other such compensation after the retirement income deduction" means the balance remaining after deducting the retirement income deduction prescribed in Article 201, paragraph (2) (Amount of Tax Withheld from Retirement Income) of the New Act from the amount of severance pay or other such compensation.
(Remarks)
To find the tax amount, first find the amount obtained by deducting from the amount of severance pay or other such compensation the retirement income deduction in the attached table to Appended Table VIII of the New Act, found using that table according to the years of service equivalent to the years of service prescribed in Article 30, paragraph (3), item (i) (Retirement Income Deduction) of the New Act and to whether the case falls under the case set forth in paragraph (4), item (ii) of that Article; next, find the applicable row of the "Amount of severance pay or other such compensation after the retirement income deduction" column according to that amount; the amount stated in the "Tax amount" column of that row is the tax amount sought. In this case, if the amount equivalent to one-half of the amount of severance pay or other such compensation after the retirement income deduction of a Resident whose amount of severance pay or other such compensation after the retirement income deduction is 2,000,000 yen or more includes a fraction of less than 1,000 yen, the amount remaining after deducting from the amount of severance pay or other such compensation after the retirement income deduction the amount calculated by multiplying that fraction by 2 is deemed to be the amount of severance pay or other such compensation after the retirement income deduction, and if that Resident's tax amount includes a fraction of less than 100 yen, the amount after discarding that fraction is the tax amount sought.
<sup>machine translation, not official</sup>

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## Cites
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- suppl-3431-21/art-3/par-1: 第八十四条第一項 → 所得税法 第八十四条第一項 (Article 84, paragraph (1)), art-84/par-1 — https://japanlaw.org/en/income-tax-act/art-84/par-1 · https://japanlaw.org/l/340AC0000000033/art-84/par-1
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- suppl-3431-21/art-3/par-1: 第九十条第二項 → 所得税法 第九十条第二項 (Article 90, paragraph (2)), art-90/par-2 — https://japanlaw.org/en/income-tax-act/art-90/par-2 · https://japanlaw.org/l/340AC0000000033/art-90/par-2
- suppl-3431-21/art-3/par-1: 別表第二 → 所得税法 別表第二 (Appended Table 2), appdx-2 — https://japanlaw.org/en/income-tax-act/appdx-2 · https://japanlaw.org/l/340AC0000000033/appdx-2
- suppl-3431-21/art-3/par-1: 所得税法の一部を改正する法律（昭和四十三年法律第二十一号。以下「改正法」という。）附則別表第一 → 所得税法 附則別表第一 (Supplementary Provisions, Appended Table 1), suppl-3431-21/appdx-1 — https://japanlaw.org/en/income-tax-act/suppl-3431-21/appdx-1 · https://japanlaw.org/l/340AC0000000033/suppl-3431-21/appdx-1
- suppl-3431-21/art-3/par-1: 第百九十条第二号 → 所得税法 第百九十条第一項第二号 (Article 190, paragraph (1), item (ii)), art-190/par-1/item-2 — https://japanlaw.org/en/income-tax-act/art-190/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/art-190/par-1/item-2
- suppl-3431-21/art-3/par-1: 改正法附則別表第五 → 所得税法 附則別表第五 (Supplementary Provisions, Appended Table 5), suppl-3431-21/appdx-5 — https://japanlaw.org/en/income-tax-act/suppl-3431-21/appdx-5 · https://japanlaw.org/l/340AC0000000033/suppl-3431-21/appdx-5
- suppl-3431-21/art-3/par-1: 第百九十四条第一項第六号 → 所得税法 第百九十四条第一項第六号 (Article 194, paragraph (1), item (vi)), art-194/par-1/item-6 — https://japanlaw.org/en/income-tax-act/art-194/par-1/item-6 · https://japanlaw.org/l/340AC0000000033/art-194/par-1/item-6
- suppl-3431-21/art-3/par-1: 改正法附則第三条第一項 → 所得税法 附則第三条第一項 (Supplementary Provisions, Article 3, paragraph (1)), suppl-3431-21/art-3/par-1 — https://japanlaw.org/en/income-tax-act/suppl-3431-21/art-3/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3431-21/art-3/par-1
- suppl-3431-21/art-3/par-1: 第二百一条第一項 → 所得税法 第二百一条第一項 (Article 201, paragraph (1)), art-201/par-1 — https://japanlaw.org/en/income-tax-act/art-201/par-1 · https://japanlaw.org/l/340AC0000000033/art-201/par-1
- suppl-3431-21/art-3/par-1: 改正法附則別表第六 → 所得税法 附則別表第六 (Supplementary Provisions, Appended Table 6), suppl-3431-21/appdx-6 — https://japanlaw.org/en/income-tax-act/suppl-3431-21/appdx-6 · https://japanlaw.org/l/340AC0000000033/suppl-3431-21/appdx-6
- suppl-3431-21/art-3/par-2: 新法第九十条第一項第一号 → 所得税法 第九十条第一項第一号 (Article 90, paragraph (1), item (i)), art-90/par-1/item-1 — https://japanlaw.org/en/income-tax-act/art-90/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/art-90/par-1/item-1
- suppl-3431-21/art-3/par-2/item-1: 附則別表第一 → 所得税法 附則別表第一 (Supplementary Provisions, Appended Table 1), suppl-3431-21/appdx-1 — https://japanlaw.org/en/income-tax-act/suppl-3431-21/appdx-1 · https://japanlaw.org/l/340AC0000000033/suppl-3431-21/appdx-1
- suppl-3431-21/art-3/par-2/item-2: 附則別表第二 → 所得税法 附則別表第二 (Supplementary Provisions, Appended Table 2), suppl-3431-21/appdx-2 — https://japanlaw.org/en/income-tax-act/suppl-3431-21/appdx-2 · https://japanlaw.org/l/340AC0000000033/suppl-3431-21/appdx-2
- suppl-3431-21/art-3/par-2/item-3: 新法第九十条第一項第一号 → 所得税法 第九十条第一項第一号 (Article 90, paragraph (1), item (i)), art-90/par-1/item-1 — https://japanlaw.org/en/income-tax-act/art-90/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/art-90/par-1/item-1
- suppl-3431-21/art-3/par-2/item-3: 附則別表第一 → 所得税法 附則別表第一 (Supplementary Provisions, Appended Table 1), suppl-3431-21/appdx-1 — https://japanlaw.org/en/income-tax-act/suppl-3431-21/appdx-1 · https://japanlaw.org/l/340AC0000000033/suppl-3431-21/appdx-1
- suppl-3431-21/art-4/par-1: 新法第七十条第一項 → 所得税法 第七十条第一項 (Article 70, paragraph (1)), art-70/par-1 — https://japanlaw.org/en/income-tax-act/art-70/par-1 · https://japanlaw.org/l/340AC0000000033/art-70/par-1
- suppl-3431-21/art-4/par-1: 第二項 → 所得税法 第七十条第二項 (Article 70, paragraph (2)), art-70/par-2 — https://japanlaw.org/en/income-tax-act/art-70/par-2 · https://japanlaw.org/l/340AC0000000033/art-70/par-2
- suppl-3431-21/art-4/par-1: 第四項 → 所得税法 第七十条第四項 (Article 70, paragraph (4)), art-70/par-4 — https://japanlaw.org/en/income-tax-act/art-70/par-4 · https://japanlaw.org/l/340AC0000000033/art-70/par-4
- suppl-3431-21/art-4/par-1: 第百四十条第五項 → 所得税法 第百四十条第五項 (Article 140, paragraph (5)), art-140/par-5 — https://japanlaw.org/en/income-tax-act/art-140/par-5 · https://japanlaw.org/l/340AC0000000033/art-140/par-5
- suppl-3431-21/art-4/par-1: 第百四十一条第四項 → 所得税法 第百四十一条第四項 (Article 141, paragraph (4)), art-141/par-4 — https://japanlaw.org/en/income-tax-act/art-141/par-4 · https://japanlaw.org/l/340AC0000000033/art-141/par-4
- suppl-3431-21/art-4/par-1: 新法第百六十六条 → 所得税法 第百六十六条 (Article 166), art-166 — https://japanlaw.org/en/income-tax-act/art-166 · https://japanlaw.org/l/340AC0000000033/art-166
- suppl-3431-21/art-4/par-2: 新法第百四十条第一項 → 所得税法 第百四十条第一項 (Article 140, paragraph (1)), art-140/par-1 — https://japanlaw.org/en/income-tax-act/art-140/par-1 · https://japanlaw.org/l/340AC0000000033/art-140/par-1
- suppl-3431-21/art-4/par-2: 第百四十一条第一項 → 所得税法 第百四十一条第一項 (Article 141, paragraph (1)), art-141/par-1 — https://japanlaw.org/en/income-tax-act/art-141/par-1 · https://japanlaw.org/l/340AC0000000033/art-141/par-1
- suppl-3431-21/art-4/par-2: 新法第百六十六条 → 所得税法 第百六十六条 (Article 166), art-166 — https://japanlaw.org/en/income-tax-act/art-166 · https://japanlaw.org/l/340AC0000000033/art-166
- suppl-3431-21/art-4/par-2: この条 → 所得税法 附則第四条 (Supplementary Provisions, Article 4), suppl-3431-21/art-4 — https://japanlaw.org/en/income-tax-act/suppl-3431-21/art-4 · https://japanlaw.org/l/340AC0000000033/suppl-3431-21/art-4
- suppl-3431-21/art-4/par-2: 所得税法の一部を改正する法律（昭和四十二年法律第二十号）附則第三条第二項 → 所得税法 附則第三条第二項 (Supplementary Provisions, Article 3, paragraph (2)), suppl-3421-20/art-3/par-2 — https://japanlaw.org/en/income-tax-act/suppl-3421-20/art-3/par-2 · https://japanlaw.org/l/340AC0000000033/suppl-3421-20/art-3/par-2
- suppl-3431-21/art-4/par-2: 同条第一項 → 所得税法 附則第三条第一項 (Supplementary Provisions, Article 3, paragraph (1)), suppl-3421-20/art-3/par-1 — https://japanlaw.org/en/income-tax-act/suppl-3421-20/art-3/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3421-20/art-3/par-1
- suppl-3431-21/art-4/par-2: 所得税法第九十条第二項 → 所得税法 第九十条第二項 (Article 90, paragraph (2)), art-90/par-2 — https://japanlaw.org/en/income-tax-act/art-90/par-2 · https://japanlaw.org/l/340AC0000000033/art-90/par-2
- suppl-3431-21/art-5/par-1: 新法第百四条第一項 → 所得税法 第百四条第一項 (Article 104, paragraph (1)), art-104/par-1 — https://japanlaw.org/en/income-tax-act/art-104/par-1 · https://japanlaw.org/l/340AC0000000033/art-104/par-1
- suppl-3431-21/art-5/par-1: 次項 → 所得税法 附則第五条第二項 (Supplementary Provisions, Article 5, paragraph (2)), suppl-3431-21/art-5/par-2 — https://japanlaw.org/en/income-tax-act/suppl-3431-21/art-5/par-2 · https://japanlaw.org/l/340AC0000000033/suppl-3431-21/art-5/par-2
- suppl-3431-21/art-5/par-1: 第一号 → 所得税法 附則第五条第一項第一号 (Supplementary Provisions, Article 5, paragraph (1), item (i)), suppl-3431-21/art-5/par-1/item-1 — https://japanlaw.org/en/income-tax-act/suppl-3431-21/art-5/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/suppl-3431-21/art-5/par-1/item-1
- suppl-3431-21/art-5/par-1: 第二号 → 所得税法 附則第五条第一項第二号 (Supplementary Provisions, Article 5, paragraph (1), item (ii)), suppl-3431-21/art-5/par-1/item-2 — https://japanlaw.org/en/income-tax-act/suppl-3431-21/art-5/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/suppl-3431-21/art-5/par-1/item-2
- suppl-3431-21/art-5/par-1/item-1: 災害被害者に対する租税の減免、徴収猶予等に関する法律（昭和二十二年法律第百七十五号）第二条 → e-Gov law 322AC0000000175, 第二条 (Article 2), art-2 — not held in this collection
- suppl-3431-21/art-5/par-1/item-2: 前号 → 所得税法 附則第五条第一項第一号 (Supplementary Provisions, Article 5, paragraph (1), item (i)), suppl-3431-21/art-5/par-1/item-1 — https://japanlaw.org/en/income-tax-act/suppl-3431-21/art-5/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/suppl-3431-21/art-5/par-1/item-1
- suppl-3431-21/art-5/par-1/item-2: 次項 → 所得税法 附則第五条第二項 (Supplementary Provisions, Article 5, paragraph (2)), suppl-3431-21/art-5/par-2 — https://japanlaw.org/en/income-tax-act/suppl-3431-21/art-5/par-2 · https://japanlaw.org/l/340AC0000000033/suppl-3431-21/art-5/par-2
- suppl-3431-21/art-5/par-1/item-2: 附則別表第三 → 所得税法 附則別表第三 (Supplementary Provisions, Appended Table 3), suppl-3431-21/appdx-3 — https://japanlaw.org/en/income-tax-act/suppl-3431-21/appdx-3 · https://japanlaw.org/l/340AC0000000033/suppl-3431-21/appdx-3
- suppl-3431-21/art-5/par-2: 前項第一号 → 所得税法 附則第五条第一項第一号 (Supplementary Provisions, Article 5, paragraph (1), item (i)), suppl-3431-21/art-5/par-1/item-1 — https://japanlaw.org/en/income-tax-act/suppl-3431-21/art-5/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/suppl-3431-21/art-5/par-1/item-1
- suppl-3431-21/art-5/par-4: 前三項 → 所得税法 附則第五条第一項 (Supplementary Provisions, Article 5, paragraph (1)), suppl-3431-21/art-5/par-1 — https://japanlaw.org/en/income-tax-act/suppl-3431-21/art-5/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3431-21/art-5/par-1
- suppl-3431-21/art-5/par-4: 前三項 → 所得税法 附則第五条第二項 (Supplementary Provisions, Article 5, paragraph (2)), suppl-3431-21/art-5/par-2 — https://japanlaw.org/en/income-tax-act/suppl-3431-21/art-5/par-2 · https://japanlaw.org/l/340AC0000000033/suppl-3431-21/art-5/par-2
- suppl-3431-21/art-5/par-4: 前三項 → 所得税法 附則第五条第三項 (Supplementary Provisions, Article 5, paragraph (3)), suppl-3431-21/art-5/par-3 — https://japanlaw.org/en/income-tax-act/suppl-3431-21/art-5/par-3 · https://japanlaw.org/l/340AC0000000033/suppl-3431-21/art-5/par-3
- suppl-3431-21/art-6/par-1: 新法別表第四から別表第六まで → 所得税法 別表第四 (Appended Table 4), appdx-4 — https://japanlaw.org/en/income-tax-act/appdx-4 · https://japanlaw.org/l/340AC0000000033/appdx-4
- suppl-3431-21/art-6/par-1: 新法別表第四から別表第六まで → 所得税法 別表第五 (Appended Table 5), appdx-5 — https://japanlaw.org/en/income-tax-act/appdx-5 · https://japanlaw.org/l/340AC0000000033/appdx-5
- suppl-3431-21/art-6/par-1: 新法別表第四から別表第六まで → 所得税法 別表第六 (Appended Table 6), appdx-6 — https://japanlaw.org/en/income-tax-act/appdx-6 · https://japanlaw.org/l/340AC0000000033/appdx-6
- suppl-3431-21/art-6/par-1: 新法第百八十三条第一項 → 所得税法 第百八十三条第一項 (Article 183, paragraph (1)), art-183/par-1 — https://japanlaw.org/en/income-tax-act/art-183/par-1 · https://japanlaw.org/l/340AC0000000033/art-183/par-1
- suppl-3431-21/art-6/par-1: この条 → 所得税法 附則第六条 (Supplementary Provisions, Article 6), suppl-3431-21/art-6 — https://japanlaw.org/en/income-tax-act/suppl-3431-21/art-6 · https://japanlaw.org/l/340AC0000000033/suppl-3431-21/art-6
- suppl-3431-21/art-6/par-2: 附則第三条第一項 → 所得税法 附則第三条第一項 (Supplementary Provisions, Article 3, paragraph (1)), suppl-3431-21/art-3/par-1 — https://japanlaw.org/en/income-tax-act/suppl-3431-21/art-3/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3431-21/art-3/par-1
- suppl-3431-21/art-6/par-2: 新法第百九十条 → 所得税法 第百九十条 (Article 190), art-190 — https://japanlaw.org/en/income-tax-act/art-190 · https://japanlaw.org/l/340AC0000000033/art-190
- suppl-3431-21/art-6/par-2: 附則別表第五 → 所得税法 附則別表第五 (Supplementary Provisions, Appended Table 5), suppl-3431-21/appdx-5 — https://japanlaw.org/en/income-tax-act/suppl-3431-21/appdx-5 · https://japanlaw.org/l/340AC0000000033/suppl-3431-21/appdx-5
- suppl-3431-21/art-6/par-3: 附則第三条第一項 → 所得税法 附則第三条第一項 (Supplementary Provisions, Article 3, paragraph (1)), suppl-3431-21/art-3/par-1 — https://japanlaw.org/en/income-tax-act/suppl-3431-21/art-3/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3431-21/art-3/par-1
- suppl-3431-21/art-6/par-3: 新法第百九十四条第一項 → 所得税法 第百九十四条第一項 (Article 194, paragraph (1)), art-194/par-1 — https://japanlaw.org/en/income-tax-act/art-194/par-1 · https://japanlaw.org/l/340AC0000000033/art-194/par-1
- suppl-3431-21/art-6/par-3: 第二項 → 所得税法 第百九十四条第三項 (Article 194, paragraph (3)), art-194/par-3 — https://japanlaw.org/en/income-tax-act/art-194/par-3 · https://japanlaw.org/l/340AC0000000033/art-194/par-3
- suppl-3431-21/art-6/par-4: 附則第三条第一項 → 所得税法 附則第三条第一項 (Supplementary Provisions, Article 3, paragraph (1)), suppl-3431-21/art-3/par-1 — https://japanlaw.org/en/income-tax-act/suppl-3431-21/art-3/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3431-21/art-3/par-1
- suppl-3431-21/art-6/par-4: 新法第百九十四条第一項 → 所得税法 第百九十四条第一項 (Article 194, paragraph (1)), art-194/par-1 — https://japanlaw.org/en/income-tax-act/art-194/par-1 · https://japanlaw.org/l/340AC0000000033/art-194/par-1
- suppl-3431-21/art-6/par-4: 同項第二号 → 所得税法 第百九十四条第一項第二号 (Article 194, paragraph (1), item (ii)), art-194/par-1/item-2 — https://japanlaw.org/en/income-tax-act/art-194/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/art-194/par-1/item-2
- suppl-3431-21/art-6/par-4: 第三号 → 所得税法 第百九十四条第一項第三号 (Article 194, paragraph (1), item (iii)), art-194/par-1/item-3 — https://japanlaw.org/en/income-tax-act/art-194/par-1/item-3 · https://japanlaw.org/l/340AC0000000033/art-194/par-1/item-3
- suppl-3431-21/art-6/par-4: 第六号 → 所得税法 第百九十四条第一項第六号 (Article 194, paragraph (1), item (vi)), art-194/par-1/item-6 — https://japanlaw.org/en/income-tax-act/art-194/par-1/item-6 · https://japanlaw.org/l/340AC0000000033/art-194/par-1/item-6
- suppl-3431-21/art-6/par-4: 同条第二項 → 所得税法 第百九十四条第三項 (Article 194, paragraph (3)), art-194/par-3 — https://japanlaw.org/en/income-tax-act/art-194/par-3 · https://japanlaw.org/l/340AC0000000033/art-194/par-3
- suppl-3431-21/art-6/par-4/item-1: 附則第三条第一項 → 所得税法 附則第三条第一項 (Supplementary Provisions, Article 3, paragraph (1)), suppl-3431-21/art-3/par-1 — https://japanlaw.org/en/income-tax-act/suppl-3431-21/art-3/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3431-21/art-3/par-1
- suppl-3431-21/art-6/par-5: 附則第三条第一項 → 所得税法 附則第三条第一項 (Supplementary Provisions, Article 3, paragraph (1)), suppl-3431-21/art-3/par-1 — https://japanlaw.org/en/income-tax-act/suppl-3431-21/art-3/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3431-21/art-3/par-1
- suppl-3431-21/art-6/par-5: 新法第二百一条 → 所得税法 第二百一条 (Article 201), art-201 — https://japanlaw.org/en/income-tax-act/art-201 · https://japanlaw.org/l/340AC0000000033/art-201
- suppl-3431-21/art-6/par-5: 附則別表第六 → 所得税法 附則別表第六 (Supplementary Provisions, Appended Table 6), suppl-3431-21/appdx-6 — https://japanlaw.org/en/income-tax-act/suppl-3431-21/appdx-6 · https://japanlaw.org/l/340AC0000000033/suppl-3431-21/appdx-6
- suppl-3431-21/art-6/par-5: 新法第百九十九条 → 所得税法 第百九十九条 (Article 199), art-199 — https://japanlaw.org/en/income-tax-act/art-199 · https://japanlaw.org/l/340AC0000000033/art-199
- suppl-3431-21/art-7/par-1: 国税通則法（昭和三十七年法律第六十六号）第二十五条 → 国税通則法 第二十五条 (Article 25), art-25 — https://japanlaw.org/en/national-tax-general-rules-act/art-25 · https://japanlaw.org/l/337AC0000000066/art-25
- suppl-3431-21/art-7/par-1: 同法第二十四条 → 国税通則法 第二十四条 (Article 24), art-24 — https://japanlaw.org/en/national-tax-general-rules-act/art-24 · https://japanlaw.org/l/337AC0000000066/art-24
- suppl-3431-21/art-7/par-1: 第二十六条 → 国税通則法 第二十六条 (Article 26), art-26 — https://japanlaw.org/en/national-tax-general-rules-act/art-26 · https://japanlaw.org/l/337AC0000000066/art-26
- suppl-3431-21/art-7/par-1: 国税通則法第二十三条第一項 → 国税通則法 第二十三条第一項 (Article 23, paragraph (1)), art-23/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-23/par-1 · https://japanlaw.org/l/337AC0000000066/art-23/par-1
- suppl-3431-21/art-7/par-2: 前項 → 所得税法 附則第七条第一項 (Supplementary Provisions, Article 7, paragraph (1)), suppl-3431-21/art-7/par-1 — https://japanlaw.org/en/income-tax-act/suppl-3431-21/art-7/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3431-21/art-7/par-1
- suppl-3431-21/art-7/par-2: 国税通則法第二十四条 → 国税通則法 第二十四条 (Article 24), art-24 — https://japanlaw.org/en/national-tax-general-rules-act/art-24 · https://japanlaw.org/l/337AC0000000066/art-24
- suppl-3431-21/art-7/par-2: 第二十六条 → 国税通則法 第二十六条 (Article 26), art-26 — https://japanlaw.org/en/national-tax-general-rules-act/art-26 · https://japanlaw.org/l/337AC0000000066/art-26
- suppl-3431-21/art-7/par-2: 新法第百五十九条第二項 → 所得税法 第百五十九条第一項 (Article 159, paragraph (1)), art-159/par-1 — https://japanlaw.org/en/income-tax-act/art-159/par-1 · https://japanlaw.org/l/340AC0000000033/art-159/par-1
- suppl-3431-21/art-7/par-2: 新法第百六十八条 → 所得税法 第百六十八条 (Article 168), art-168 — https://japanlaw.org/en/income-tax-act/art-168 · https://japanlaw.org/l/340AC0000000033/art-168
- suppl-3431-21/art-7/par-2: 国税通則法第五十八条第一項 → 国税通則法 第五十八条第一項 (Article 58, paragraph (1)), art-58/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-58/par-1 · https://japanlaw.org/l/337AC0000000066/art-58/par-1
- suppl-3431-21/art-7/par-2: 同法第五十七条第一項 → 国税通則法 第五十七条第一項 (Article 57, paragraph (1)), art-57/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-57/par-1 · https://japanlaw.org/l/337AC0000000066/art-57/par-1
- suppl-3431-21/appdx-1: 新法第九十条第一項第一号 → 所得税法 第九十条第一項第一号 (Article 90, paragraph (1), item (i)), art-90/par-1/item-1 — https://japanlaw.org/en/income-tax-act/art-90/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/art-90/par-1/item-1
- suppl-3431-21/appdx-1: 附則第三条第一項 → 所得税法 附則第三条第一項 (Supplementary Provisions, Article 3, paragraph (1)), suppl-3431-21/art-3/par-1 — https://japanlaw.org/en/income-tax-act/suppl-3431-21/art-3/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3431-21/art-3/par-1
- suppl-3431-21/appdx-1: 新法第九十条第二項 → 所得税法 第九十条第二項 (Article 90, paragraph (2)), art-90/par-2 — https://japanlaw.org/en/income-tax-act/art-90/par-2 · https://japanlaw.org/l/340AC0000000033/art-90/par-2
- suppl-3431-21/appdx-3: 附則第五条第一項第二号 → 所得税法 附則第五条第一項第二号 (Supplementary Provisions, Article 5, paragraph (1), item (ii)), suppl-3431-21/art-5/par-1/item-2 — https://japanlaw.org/en/income-tax-act/suppl-3431-21/art-5/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/suppl-3431-21/art-5/par-1/item-2
- suppl-3431-21/appdx-3: 附則第五条第一項第一号 → 所得税法 附則第五条第一項第一号 (Supplementary Provisions, Article 5, paragraph (1), item (i)), suppl-3431-21/art-5/par-1/item-1 — https://japanlaw.org/en/income-tax-act/suppl-3431-21/art-5/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/suppl-3431-21/art-5/par-1/item-1
- suppl-3431-21/appdx-5: 附則第三条第一項 → 所得税法 附則第三条第一項 (Supplementary Provisions, Article 3, paragraph (1)), suppl-3431-21/art-3/par-1 — https://japanlaw.org/en/income-tax-act/suppl-3431-21/art-3/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3431-21/art-3/par-1
- suppl-3431-21/appdx-5: 新法第百九十条第二号 → 所得税法 第百九十条第一項第二号 (Article 190, paragraph (1), item (ii)), art-190/par-1/item-2 — https://japanlaw.org/en/income-tax-act/art-190/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/art-190/par-1/item-2
- suppl-3431-21/appdx-5: 新法第七十六条第一項 → 所得税法 第七十六条第一項 (Article 76, paragraph (1)), art-76/par-1 — https://japanlaw.org/en/income-tax-act/art-76/par-1 · https://japanlaw.org/l/340AC0000000033/art-76/par-1
- suppl-3431-21/appdx-5: 新法第七十七条第一項 → 所得税法 第七十七条第一項 (Article 77, paragraph (1)), art-77/par-1 — https://japanlaw.org/en/income-tax-act/art-77/par-1 · https://japanlaw.org/l/340AC0000000033/art-77/par-1
- suppl-3431-21/appdx-5: 新法第二条第一項第三十二号 → 所得税法 第二条第一項第三十二号 (Article 2, paragraph (1), item (xxxii)), art-2/par-1/item-32 — https://japanlaw.org/en/income-tax-act/art-2/par-1/item-32 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-32
- suppl-3431-21/appdx-5: 新法第八十四条第一項 → 所得税法 第八十四条第一項 (Article 84, paragraph (1)), art-84/par-1 — https://japanlaw.org/en/income-tax-act/art-84/par-1 · https://japanlaw.org/l/340AC0000000033/art-84/par-1
- suppl-3431-21/appdx-5: 第二項 → 所得税法 第八十四条第二項 (Article 84, paragraph (2)), art-84/par-2 — https://japanlaw.org/en/income-tax-act/art-84/par-2 · https://japanlaw.org/l/340AC0000000033/art-84/par-2
- suppl-3431-21/appdx-5: 附則別表第五 → 所得税法 附則別表第五 (Supplementary Provisions, Appended Table 5), suppl-3431-21/appdx-5 — https://japanlaw.org/en/income-tax-act/suppl-3431-21/appdx-5 · https://japanlaw.org/l/340AC0000000033/suppl-3431-21/appdx-5
- suppl-3431-21/appdx-6: 新法第二百一条第二項 → 所得税法 第二百一条第二項 (Article 201, paragraph (2)), art-201/par-2 — https://japanlaw.org/en/income-tax-act/art-201/par-2 · https://japanlaw.org/l/340AC0000000033/art-201/par-2
- suppl-3431-21/appdx-6: 新法第三十条第三項第一号 → 所得税法 第三十条第三項第一号 (Article 30, paragraph (3), item (i)), art-30/par-3/item-1 — https://japanlaw.org/en/income-tax-act/art-30/par-3/item-1 · https://japanlaw.org/l/340AC0000000033/art-30/par-3/item-1
- suppl-3431-21/appdx-6: 同条第四項第二号 → 所得税法 第三十条第五項第二号 (Article 30, paragraph (5), item (ii)), art-30/par-5/item-2 — https://japanlaw.org/en/income-tax-act/art-30/par-5/item-2 · https://japanlaw.org/l/340AC0000000033/art-30/par-5/item-2

## Cited by

20 provisions cite this one. No official source publishes this direction.

- 所得税法 附則第三条第一項（昭和四十三年分の所得税の所得控除及び税額の計算に係る特例） — https://japanlaw.org/en/income-tax-act/suppl-3431-21/art-3/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3431-21/art-3/par-1
- 所得税法 附則第三条第二項第一号（昭和四十三年分の所得税の所得控除及び税額の計算に係る特例） — https://japanlaw.org/en/income-tax-act/suppl-3431-21/art-3/par-2/item-1 · https://japanlaw.org/l/340AC0000000033/suppl-3431-21/art-3/par-2/item-1
- 所得税法 附則第三条第二項第二号（昭和四十三年分の所得税の所得控除及び税額の計算に係る特例） — https://japanlaw.org/en/income-tax-act/suppl-3431-21/art-3/par-2/item-2 · https://japanlaw.org/l/340AC0000000033/suppl-3431-21/art-3/par-2/item-2
- 所得税法 附則第三条第二項第三号（昭和四十三年分の所得税の所得控除及び税額の計算に係る特例） — https://japanlaw.org/en/income-tax-act/suppl-3431-21/art-3/par-2/item-3 · https://japanlaw.org/l/340AC0000000033/suppl-3431-21/art-3/par-2/item-3
- 所得税法 附則第四条第二項（純損失の繰越控除及び繰戻しによる還付に関する経過規定） — https://japanlaw.org/en/income-tax-act/suppl-3431-21/art-4/par-2 · https://japanlaw.org/l/340AC0000000033/suppl-3431-21/art-4/par-2
- 所得税法 附則第五条第一項（昭和四十三年分の所得税に係る予定納税基準額の計算の特例） — https://japanlaw.org/en/income-tax-act/suppl-3431-21/art-5/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3431-21/art-5/par-1
- 所得税法 附則第五条第一項第二号（昭和四十三年分の所得税に係る予定納税基準額の計算の特例） — https://japanlaw.org/en/income-tax-act/suppl-3431-21/art-5/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/suppl-3431-21/art-5/par-1/item-2
- 所得税法 附則第五条第二項（昭和四十三年分の所得税に係る予定納税基準額の計算の特例） — https://japanlaw.org/en/income-tax-act/suppl-3431-21/art-5/par-2 · https://japanlaw.org/l/340AC0000000033/suppl-3431-21/art-5/par-2
- 所得税法 附則第五条第四項（昭和四十三年分の所得税に係る予定納税基準額の計算の特例） — https://japanlaw.org/en/income-tax-act/suppl-3431-21/art-5/par-4 · https://japanlaw.org/l/340AC0000000033/suppl-3431-21/art-5/par-4
- 所得税法 附則第六条第一項（給与所得及び退職所得に係る源泉徴収に関する経過規定） — https://japanlaw.org/en/income-tax-act/suppl-3431-21/art-6/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3431-21/art-6/par-1
- 所得税法 附則第六条第二項（給与所得及び退職所得に係る源泉徴収に関する経過規定） — https://japanlaw.org/en/income-tax-act/suppl-3431-21/art-6/par-2 · https://japanlaw.org/l/340AC0000000033/suppl-3431-21/art-6/par-2
- 所得税法 附則第六条第三項（給与所得及び退職所得に係る源泉徴収に関する経過規定） — https://japanlaw.org/en/income-tax-act/suppl-3431-21/art-6/par-3 · https://japanlaw.org/l/340AC0000000033/suppl-3431-21/art-6/par-3
- 所得税法 附則第六条第四項（給与所得及び退職所得に係る源泉徴収に関する経過規定） — https://japanlaw.org/en/income-tax-act/suppl-3431-21/art-6/par-4 · https://japanlaw.org/l/340AC0000000033/suppl-3431-21/art-6/par-4
- 所得税法 附則第六条第四項第一号（給与所得及び退職所得に係る源泉徴収に関する経過規定） — https://japanlaw.org/en/income-tax-act/suppl-3431-21/art-6/par-4/item-1 · https://japanlaw.org/l/340AC0000000033/suppl-3431-21/art-6/par-4/item-1
- 所得税法 附則第六条第五項（給与所得及び退職所得に係る源泉徴収に関する経過規定） — https://japanlaw.org/en/income-tax-act/suppl-3431-21/art-6/par-5 · https://japanlaw.org/l/340AC0000000033/suppl-3431-21/art-6/par-5
- 所得税法 附則第七条第二項（施行日前に出国をした者に係る更正の請求） — https://japanlaw.org/en/income-tax-act/suppl-3431-21/art-7/par-2 · https://japanlaw.org/l/340AC0000000033/suppl-3431-21/art-7/par-2
- 所得税法 附則別表第一（昭和４３年分の所得税の簡易税額表） — https://japanlaw.org/en/income-tax-act/suppl-3431-21/appdx-1 · https://japanlaw.org/l/340AC0000000033/suppl-3431-21/appdx-1
- 所得税法 附則別表第三（昭和４３年分の所得税に係る予定納税基準額の算出率の表） — https://japanlaw.org/en/income-tax-act/suppl-3431-21/appdx-3 · https://japanlaw.org/l/340AC0000000033/suppl-3431-21/appdx-3
- 所得税法 附則別表第五（昭和４３年分の年末調整のための給与所得の源泉徴収税額表） — https://japanlaw.org/en/income-tax-act/suppl-3431-21/appdx-5 · https://japanlaw.org/l/340AC0000000033/suppl-3431-21/appdx-5
- 所得税法 附則第六条第一項（昭和四十四年分の純損失の繰戻しによる還付に係る特例） — https://japanlaw.org/en/income-tax-act/suppl-3441-14/art-6/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3441-14/art-6/par-1

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## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340AC0000000033/20261001_507AC0000000070), retrieved 2026-10-05
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3120/tb), retrieved 2026-09-18
- claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T180319-052, translated 2026-09-18
- claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T180319-053, translated 2026-09-18
- claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T205218-012, translated 2026-09-18
- claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T205718-017, translated 2026-09-18
- claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T214331-012, translated 2026-09-18
- claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T214331-013, translated 2026-09-18
- claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T214331-014, translated 2026-09-18
- claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T214331-015, translated 2026-09-18
- This site's parser, version 210 — 所得税法 — structure, counts, cross-references and defined terms, computed 2026-10-05