# 所得税法 / Income Tax Act — 附 則 (Supplementary Provisions)
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- 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-3461-113`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act/suppl-3461-113
- e-Gov law ID: 340AC0000000033 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page.
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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 昭和四六年一一月一八日法律第一一三号
suppl-3461-113 · https://japanlaw.org/en/income-tax-act/suppl-3461-113
### 第一条（施行期日） — Effective Date
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suppl-3461-113/art-1 · https://japanlaw.org/en/income-tax-act/suppl-3461-113/art-1
**第一項** この法律は、公布の日から施行する。
suppl-3461-113/art-1/par-1 · https://japanlaw.org/en/income-tax-act/suppl-3461-113/art-1/par-1
This Act comes into effect on the date of promulgation.
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### 第二条（経過措置の原則） — Principles of Transitional Measures
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suppl-3461-113/art-2 · https://japanlaw.org/en/income-tax-act/suppl-3461-113/art-2
**第一項** 改正後の所得税法（以下「新法」という。）の規定は、別段の定めがあるものを除き、昭和四十六年分以後の所得税について適用し、昭和四十五年分以前の所得税については、なお従前の例による。
suppl-3461-113/art-2/par-1 · https://japanlaw.org/en/income-tax-act/suppl-3461-113/art-2/par-1
The provisions of the Income Tax Act as amended (hereinafter referred to as "the New Act") apply, except as otherwise provided, to income tax for 1971 and subsequent years, and the provisions then in force continue to govern income tax for 1970 and earlier years.
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### 第三条（昭和四十六年分の所得税の所得控除等及び税額の計算に係る特例） — Special Provisions on Income Deductions, etc. and Calculation of Tax Amounts for Income Tax for 1971
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suppl-3461-113/art-3 · https://japanlaw.org/en/income-tax-act/suppl-3461-113/art-3
**第一項** 昭和四十六年分の給与所得の金額は、同年中の新法第二十八条第一項（給与所得）に規定する給与等（以下「給与等」という。）の収入金額を附則別表第四の附表の給与等の金額として、同表により当該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に相当する金額によるものとする。
suppl-3461-113/art-3/par-1 · https://japanlaw.org/en/income-tax-act/suppl-3461-113/art-3/par-1
The amount of salary income for 1971 is to be an amount equivalent to the amount of salary or other wage after the salary income deduction obtained under the annexed table to Appended Table IV of the Supplementary Provisions according to the amount of revenue from salary or other wage as prescribed in Article 28, paragraph (1) (Salary Income) of the New Act (hereinafter referred to as "salary or other wage") during that year, taking that amount of revenue as the amount of salary or other wage in that table.
machine translation, not official
**第二項** 昭和四十六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、それぞれ同表の下欄に掲げる字句に読み替えるものとする。
第五十七条第三項第一号（事業に専従する親族がある場合の必要経費の特例等） 十七万円 十六万五千円
第七十九条第一項及び第二項（障害者控除） 十二万円 十一万五千円
十六万円 十五万五千円
第八十条第一項（老年者控除）、第八十一条第一項（寡婦控除）及び第八十二条第一項（勤労学生控除） 十二万円 十一万五千円
第八十三条第一項（配偶者控除） 二十万円 十九万五千円
第八十四条第一項（扶養控除） 十四万円 十三万五千円
第八十四条第二項 十五万円 十四万五千円
第八十六条第一項（基礎控除） 二十万円 十九万五千円
第九十条第二項（変動所得及び臨時所得の平均課税） 二百万円以下 二百万円未満
別表第二 所得税法の一部を改正する法律（昭和四十六年法律第百十三号。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 改正法附則別表第四の附表
別表第七 改正法附則別表第四
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 改正法附則別表第五
suppl-3461-113/art-3/par-2 · https://japanlaw.org/en/income-tax-act/suppl-3461-113/art-3/par-2
With regard to income tax for 1971, 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 57, paragraph (3), item (i) (Special Provisions on Necessary Expenses If Relatives Work Exclusively for a Resident) 170,000 yen 165,000 yen
Article 79, paragraphs (1) and (2) (Disability Deduction) 120,000 yen 115,000 yen
160,000 yen 155,000 yen
Article 80, paragraph (1) (Elderly person deduction), Article 81, paragraph (1) (Widow Deduction) and Article 82, paragraph (1) (Working Student Deduction) 120,000 yen 115,000 yen
Article 83, paragraph (1) (Spousal Deduction) 200,000 yen 195,000 yen
Article 84, paragraph (1) (Deduction for Dependents) 140,000 yen 135,000 yen
Article 84, paragraph (2) 150,000 yen 145,000 yen
Article 86, paragraph (1) (Basic Personal Exemption) 200,000 yen 195,000 yen
Article 90, paragraph (2) (Averaging Taxation on Fluctuating Income and Ad Hoc Income) 2,000,000 yen or less less than 2,000,000 yen
Appended Table II Appended Table I of the Supplementary Provisions of the Act Partially Amending the Income Tax Act (Act No. 113 of 1971; 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 IV of the Supplementary Provisions of the Amending Act
Appended Table VII Appended Table IV of the Supplementary Provisions of the Amending Act
Article 201, paragraph (1) (Amount of Tax Withheld from Retirement Income) Appended Table VIII Appended Table V of the Supplementary Provisions of the Amending Act
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**第三項** 昭和四十六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。
suppl-3461-113/art-3/par-3 · https://japanlaw.org/en/income-tax-act/suppl-3461-113/art-3/par-3
The amount of income tax on taxable gross income, taxable retirement income, or taxable timber income for 1971, 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:
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**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
suppl-3461-113/art-3/par-3/item-1 · https://japanlaw.org/en/income-tax-act/suppl-3461-113/art-3/par-3/item-1
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;
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**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
suppl-3461-113/art-3/par-3/item-2 · https://japanlaw.org/en/income-tax-act/suppl-3461-113/art-3/par-3/item-2
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;
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**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
suppl-3461-113/art-3/par-3/item-3 · https://japanlaw.org/en/income-tax-act/suppl-3461-113/art-3/par-3/item-3
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.
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### 第四条（昭和四十七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 Calculation of the Tax Prepayment Calculation Base for Income Tax for 1972
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suppl-3461-113/art-4 · https://japanlaw.org/en/income-tax-act/suppl-3461-113/art-4
**第一項** 居住者の昭和四十七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。
suppl-3461-113/art-4/par-1 · https://japanlaw.org/en/income-tax-act/suppl-3461-113/art-4/par-1
With regard to a Resident's income tax for 1972, 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):
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**一** その者の昭和四十六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、新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額とし、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額とする。）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
suppl-3461-113/art-4/par-1/item-1 · https://japanlaw.org/en/income-tax-act/suppl-3461-113/art-4/par-1/item-1
the amount of income tax on the person's taxable gross income for 1971 (or, 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) of the New Act; and, if Article 2 (Reduction of or Exemption from Income Taxes) 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) was applied to income tax for that year, the amount calculated as if that Article had not been applied), less the amount of income tax for which withholding was or is to be made with respect to Each Class of Income concerned (excluding the amount relating to occasional income, miscellaneous income, and Ad Hoc Income not falling under the category of miscellaneous income);
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**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（昭和四十六年分の所得税について新法第九十条第一項（変動所得及び臨時所得の平均課税）の規定の適用があつた場合には、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、新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新法第五十七条第三項（事業に専従する親族がある場合の必要経費の特例等）に規定する事業専従者、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
suppl-3461-113/art-4/par-1/item-2 · https://japanlaw.org/en/income-tax-act/suppl-3461-113/art-4/par-1/item-2
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 (or, if Article 90, paragraph (1) (Averaging Taxation on Fluctuating Income and Ad Hoc Income) of the New Act was applied to income tax for 1971, 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 New Act; hereinafter referred to as "taxable aggregate income and similar amount" in this paragraph and the following paragraph) and to whether there are any relatives engaged exclusively in the business as prescribed in Article 57, paragraph (3) (Special Provisions on Necessary Expenses If Relatives Work Exclusively in a Business, etc.) of the New Act, Claimable Spouses, and dependents that formed the basis for calculating that taxable aggregate income and similar amount, and the number of such persons.
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**第二項** 昭和四十六年分の課税総所得金額等が千二百万円以上である居住者の昭和四十七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十万円を控除した金額によるものとする。
suppl-3461-113/art-4/par-2 · https://japanlaw.org/en/income-tax-act/suppl-3461-113/art-4/par-2
The tax prepayment calculation base for income tax for 1972 of a Resident whose taxable aggregate income and similar amount for 1971 is 12 million yen or more is to be the amount arrived at when 100,000 yen is deducted from the amount set forth in item (i) of the preceding paragraph for that person.
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**第三項** 昭和四十六年分の所得税につき新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四十七年分の予定納税基準額の計算については、政令で定める。
suppl-3461-113/art-4/par-3 · https://japanlaw.org/en/income-tax-act/suppl-3461-113/art-4/par-3
The calculation of the tax prepayment calculation base for 1972 in the case where Article 97, paragraph (1) (Amount of Tax If There Are Household Members Subject to Aggregation) of the New Act was applied to income tax for 1971 is specified by Cabinet Order.
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**第四項** 非居住者の昭和四十七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。
suppl-3461-113/art-4/par-4 · https://japanlaw.org/en/income-tax-act/suppl-3461-113/art-4/par-4
The tax prepayment calculation base for income tax for 1972 of a Nonresident is as calculated in accordance with the provisions of the preceding three paragraphs.
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### 第五条（昭和四十七年分の純損失の繰戻しによる還付に係る特例） — Special Provisions on Refunds Based on Carryback of Net Losses for 1972
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suppl-3461-113/art-5 · https://japanlaw.org/en/income-tax-act/suppl-3461-113/art-5
**第一項** 昭和四十七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（純損失の繰戻しによる還付の請求）又は第百四十一条第一項（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、附則第三条第三項（昭和四十六年分の所得税の所得控除等及び税額の計算に係る特例）の規定（同条第二項の規定により読み替えられた新法第九十条第二項（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。
suppl-3461-113/art-5/par-1 · https://japanlaw.org/en/income-tax-act/suppl-3461-113/art-5/par-1
With regard to the application of Article 140, paragraph (1) (Claim to Be Issued a Refund Based on Carryback of Net Loss) or Article 141, paragraph (1) (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) in the case where there is a Net Loss in 1972, the amount of income tax that forms the basis for calculating the refund under those provisions is the amount of income tax calculated by applying Article 3, paragraph (3) (Special Provisions on Income Deductions, etc. and Calculation of Tax Amounts for Income Tax for 1971) of the Supplementary Provisions (including Article 90, paragraph (2) (Averaging Taxation on Fluctuating Income and Ad Hoc Income) of the New Act as deemed to be replaced pursuant to paragraph (2) of that Article).
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### 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措置） — Transitional Measures Concerning Withholding from Salary Income and Retirement Income
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suppl-3461-113/art-6 · https://japanlaw.org/en/income-tax-act/suppl-3461-113/art-6
**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（新法第百八十五条第一項第三号（労働した日ごとに支払われる給与等）に掲げる給与等に係る部分を除く。）は、昭和四十七年一月一日以後に支払うべき給与等について適用し、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。
suppl-3461-113/art-6/par-1 · https://japanlaw.org/en/income-tax-act/suppl-3461-113/art-6/par-1
The provisions of Part IV, Chapter II, Section 1 (Obligation to Withhold Taxes from Salary Income and Amount Withheld) of the New Act and Appended Tables 4 through 6 of the New Act (excluding the parts concerning salary or other wage set forth in Article 185, paragraph (1), item (iii) (Salary or Other Wage Paid for Each Day Worked) of the New Act) apply to salary or other wage payable on or after January 1, 1972, and the provisions then in force continue to govern salary or other wage payable before that date.
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**第二項** 新法第百八十五条第一項第三号に掲げる給与等に係る新法第四編第二章第一節の規定及び新法別表第五の甲表の丙欄は、この法律の施行の日（以下「施行日」という。）以後に支払うべき当該給与等について適用し、同日前に支払うべき当該給与等については、なお従前の例による。
suppl-3461-113/art-6/par-2 · https://japanlaw.org/en/income-tax-act/suppl-3461-113/art-6/par-2
The provisions of Part IV, Chapter II, Section 1 of the New Act and column C of Table A of Appended Table 5 of the New Act concerning salary or other wage set forth in Article 185, paragraph (1), item (iii) of the New Act apply to such salary or other wage payable 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 such salary or other wage payable before that date.
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**第三項** 附則第三条第二項（昭和四十六年分の所得税の所得控除等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四及び同表の附表は、昭和四十六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。
suppl-3461-113/art-6/par-3 · https://japanlaw.org/en/income-tax-act/suppl-3461-113/art-6/par-3
The provisions of Article 190 (Year-End Adjustments) of the New Act as deemed to be replaced pursuant to Article 3, paragraph (2) (Special Provisions on Income Deductions, etc. and Calculation of Tax Amounts for Income Tax for 1971) of the Supplementary Provisions, and Appended Table IV of the Supplementary Provisions and the attached table to that Table, apply in the case where the last payment of salary or other wage payable during 1971 is made on or after the Effective Date, and the provisions then in force continue to govern in the case where that last payment is made before the Effective Date.
machine translation, not official
**第四項** 附則第三条第二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五及び新法別表第八の附表は、昭和四十六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（以下「退職手当等」という。）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。
suppl-3461-113/art-6/par-4 · https://japanlaw.org/en/income-tax-act/suppl-3461-113/art-6/par-4
The provisions of Article 201 (Tax Withheld from Retirement Income) of the New Act as deemed to be replaced pursuant to Article 3, paragraph (2) of the Supplementary Provisions, and Appended Table V of the Supplementary Provisions and the annexed table to Appended Table 8 of the New Act, apply to severance pay or other such compensation as prescribed in Article 199 (Obligation to Withhold Taxes from Retirement Income) of the New Act (hereinafter referred to as "severance pay or other such compensation") that is payable during 1971 and is paid on or after the Effective Date, and the provisions then in force continue to govern severance pay or other such compensation payable during that year that was paid before that date.
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### 第七条（施行日前に死亡した者等に係る更正の請求） — Request for Reassessment Concerning a Person Who Died before the Effective Date and Others
caption: machine translation, not official
suppl-3461-113/art-7 · https://japanlaw.org/en/income-tax-act/suppl-3461-113/art-7
**第一項** 施行日前に昭和四十六年分の所得税につき改正前の所得税法（以下「旧法」という。）第百二十五条（年の中途で死亡した場合の確定申告）又は第百二十七条（年の中途で出国をする場合の確定申告）（これらの規定を旧法第百六十六条（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（所得税法の一部を改正する法律（昭和四十六年法律第十八号）附則第十一条第一項（施行日前に出国をした者に係る更正の請求）の規定に該当する者については、同項の規定により更正の請求をすることができる事項を除く。）について、施行日から一年以内に、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）の更正の請求をすることができる。
suppl-3461-113/art-7/par-1 · https://japanlaw.org/en/income-tax-act/suppl-3461-113/art-7/par-1
A person who, before the Effective Date, filed a return under Article 125 (Filing a Tax Return If the Taxpayer Has Died Partway Through the Year) or Article 127 (Filing a Tax Return If the Taxpayer Will Become Absent from Japan Partway Through the Year) of the Income Tax Act before the amendment (hereinafter referred to as "the Former Act") (including as applied mutatis mutandis pursuant to Article 166 (Application Mutatis Mutandis to Nonresidents) of the Former Act) with regard to income tax for 1971, 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) with regard to income tax for that year, may, if the application of the provisions of the New Act results in a change to the matters stated in that return or the matters pertaining to that determination (or, if a Reassessment under Article 24 (Reassessment) or Article 26 (Reassessment of Previous Reassessment) of that Act was made with respect to those matters before that date, the matters as they stand 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 within one year from the Effective Date, with respect to the matters to which that change applies (excluding, for a person who falls under Article 11, paragraph (1) (Request for Reassessment Concerning a Person Whose Absence From Japan Began before the Effective Date) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act (Act No. 18 of 1971), the matters for which a request for Reassessment may be filed pursuant to that paragraph).
machine translation, not official
**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（以下「充当」という。）をする日（同日前に充当をするのに適することとなつた日がある場合には、その適することとなつた日）までの期間とする。
suppl-3461-113/art-7/par-2 · https://japanlaw.org/en/income-tax-act/suppl-3461-113/art-7/par-2
If a Reassessment under Article 24 or Article 26 of the Act on General Rules for National Taxes is made based on a request for Reassessment under the preceding paragraph, when calculating the interest on refund prescribed in Article 58, paragraph (1) (Interest on Refund) of the Act on General Rules for National Taxes for a refund under Article 159, paragraph (2) (Refund of Tax Withheld and Other Amounts Based on 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 under that paragraph that forms the basis for that calculation is the period from the Effective Date until the day of the decision to pay the refund or the day on which Appropriation of the refund under Article 57, paragraph (1) (Appropriation) of that Act (hereinafter referred to as "Appropriation") is made (or, if Appropriation became possible before that day, the day on which it became possible to make the Appropriation).
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### 第八条（施行日前に支払われた退職所得に係る源泉徴収税額の還付） — Refund of Tax Withheld from Retirement Income Paid before the Effective Date
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suppl-3461-113/art-8 · https://japanlaw.org/en/income-tax-act/suppl-3461-113/art-8
**第一項** 昭和四十六年中に支払うべき退職手当等で施行日前に支払われたものにつき旧法第百九十九条から第二百二条まで（退職所得に係る源泉徴収）の規定により徴収された所得税の額が、当該退職手当等につき附則第三条第二項（昭和四十六年分の所得税の所得控除等及び税額の計算に係る特例）の規定により読み替えられた新法第二百一条及び新法第二百二条の規定を適用した場合における所得税の額をこえるときは、当該退職手当等の支払を受けた居住者は、政令で定めるところにより、同年十二月三十一日までに、納税地の所轄税務署長に対し、そのこえる金額の還付を請求することができる。
suppl-3461-113/art-8/par-1 · https://japanlaw.org/en/income-tax-act/suppl-3461-113/art-8/par-1
If the amount of income tax collected pursuant to the provisions of Articles 199 through 202 (Withholding from Retirement Income) of the Former Act from severance pay or other such compensation payable during 1971 that was paid before the Effective Date exceeds the amount of income tax that would result if Article 201 and Article 202 of the New Act, as deemed to be replaced pursuant to Article 3, paragraph (2) (Special Provisions on Income Deductions, etc. and Calculation of Tax Amounts for Income Tax for 1971) of the Supplementary Provisions, were applied to that severance pay or other such compensation, the Resident who received payment of that severance pay or other such compensation may, pursuant to Cabinet Order, request the competent district director for the locality in which the Resident pays taxes to refund the excess amount by December 31 of that year.
machine translation, not official
**第二項** 前項に規定する退職手当等につき同項の規定による還付の請求があつた場合には、その居住者の昭和四十六年分の所得税についての申告、更正又は決定、納付、徴収（退職手当等に係る源泉徴収を除く。）及び還付（当該請求に係る還付を除く。）に関する規定の適用並びに同年中に支払うべき退職手当等で施行日以後に支払われるものに対する附則第三条第二項の規定により読み替えられた新法第二百一条第一項第二号の規定の適用については、当該請求に係る退職手当等について旧法第百九十九条から第二百二条までの規定により徴収された所得税の額から当該請求により還付すべき金額を控除した金額の所得税の徴収が行なわれたものとみなす。
suppl-3461-113/art-8/par-2 · https://japanlaw.org/en/income-tax-act/suppl-3461-113/art-8/par-2
If a request for a refund under the preceding paragraph has been made with respect to the severance pay or other such compensation prescribed in that paragraph, with regard to the application of the provisions concerning the filing of returns, Reassessment or determination, payment, collection (excluding withholding from severance pay or other such compensation), and refunds (excluding the refund pertaining to that request) for that Resident's income tax for 1971, and the application of Article 201, paragraph (1), item (ii) of the New Act, as deemed to be replaced pursuant to Article 3, paragraph (2) of the Supplementary Provisions, to severance pay or other such compensation payable during that year that is paid on or after the Effective Date, income tax is deemed to have been collected, with respect to the severance pay or other such compensation pertaining to that request, in the amount arrived at when the amount to be refunded pursuant to that request is deducted from the amount of income tax collected pursuant to the provisions of Articles 199 through 202 of the Former Act.
machine translation, not official
**第三項** 第一項の規定による還付金について国税通則法第五十八条第一項（還付加算金）に規定する還付加算金を計算する場合には、その計算の基礎となる同項の期間は、第一項の規定による還付の請求があつた日から一月を経過する日の翌日からその還付のための支払決定をする日又はその還付金につき充当をする日（同日前に充当をするのに適することとなつた日がある場合には、その適することとなつた日）までの期間とする。
suppl-3461-113/art-8/par-3 · https://japanlaw.org/en/income-tax-act/suppl-3461-113/art-8/par-3
When calculating the interest on refund prescribed in Article 58, paragraph (1) (Interest on Refund) of the Act on General Rules for National Taxes for a refund under paragraph (1), the period under that paragraph that forms the basis for that calculation is the period from the day following the day on which one month has elapsed from the day on which the request for a refund under paragraph (1) was made, until the day of the decision to pay the refund or the day on which Appropriation of the refund is made (or, if Appropriation became possible before that day, the day on which it became possible to make the Appropriation).
machine translation, not official
## 附則別表第一（昭和４６年分の所得税の簡易税額表）
suppl-3461-113/appdx-1 · https://japanlaw.org/en/income-tax-act/suppl-3461-113/appdx-1
（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 ％
１，０００円未満 ０ ０ ５０，０００ ５１，０００ ５，０００ １０ １３７，０００ １３９，０００ １３，７００ １０
１，０００ ２，０００ １００ １０ ５１，０００ ５２，０００ ５，１００ １０ １３９，０００ １４１，０００ １３，９００ １０
２，０００ ３，０００ ２００ １０ ５２，０００ ５３，０００ ５，２００ １０ １４１，０００ １４３，０００ １４，１００ １０
３，０００ ４，０００ ３００ １０ ５３，０００ ５４，０００ ５，３００ １０ １４３，０００ １４５，０００ １４，３００ １０
４，０００ ５，０００ ４００ １０ ５４，０００ ５５，０００ ５，４００ １０ １４５，０００ １４７，０００ １４，５００ １０
５，０００ ６，０００ ５００ １０ ５５，０００ ５６，０００ ５，５００ １０ １４７，０００ １４９，０００ １４，７００ １０
６，０００ ７，０００ ６００ １０ ５６，０００ ５７，０００ ５，６００ １０ １４９，０００ １５１，０００ １４，９００ １０
７，０００ ８，０００ ７００ １０ ５７，０００ ５８，０００ ５，７００ １０ １５１，０００ １５３，０００ １５，１００ １０
８，０００ ９，０００ ８００ １０ ５８，０００ ５９，０００ ５，８００ １０ １５３，０００ １５５，０００ １５，３００ １０
９，０００ １０，０００ ９００ １０ ５９，０００ ６０，０００ ５，９００ １０ １５５，０００ １５７，０００ １５，５００ １０
１０，０００ １１，０００ １，０００ １０ ６０，０００ ６１，０００ ６，０００ １０ １５７，０００ １５９，０００ １５，７００ １０
１１，０００ １２，０００ １，１００ １０ ６１，０００ ６２，０００ ６，１００ １０ １５９，０００ １６１，０００ １５，９００ １０
１２，０００ １３，０００ １，２００ １０ ６２，０００ ６３，０００ ６，２００ １０ １６１，０００ １６３，０００ １６，１００ １０
１３，０００ １４，０００ １，３００ １０ ６３，０００ ６５，０００ ６，３００ １０ １６３，０００ １６５，０００ １６，３００ １０
１４，０００ １５，０００ １，４００ １０ ６５，０００ ６７，０００ ６，５００ １０ １６５，０００ １６７，０００ １６，５００ １０
１５，０００ １６，０００ １，５００ １０ ６７，０００ ６９，０００ ６，７００ １０ １６７，０００ １６９，０００ １６，７００ １０
１６，０００ １７，０００ １，６００ １０ ６９，０００ ７１，０００ ６，９００ １０ １６９，０００ １７１，０００ １６，９００ １０
１７，０００ １８，０００ １，７００ １０ ７１，０００ ７３，０００ ７，１００ １０ １７１，０００ １７３，０００ １７，１００ １０
１８，０００ １９，０００ １，８００ １０ ７３，０００ ７５，０００ ７，３００ １０ １７３，０００ １７５，０００ １７，３００ １０
１９，０００ ２０，０００ １，９００ １０ ７５，０００ ７７，０００ ７，５００ １０ １７５，０００ １７７，０００ １７，５００ １０
２０，０００ ２１，０００ ２，０００ １０ ７７，０００ ７９，０００ ７，７００ １０ １７７，０００ １７９，０００ １７，７００ １０
２１，０００ ２２，０００ ２，１００ １０ ７９，０００ ８１，０００ ７，９００ １０ １７９，０００ １８１，０００ １７，９００ １０
２２，０００ ２３，０００ ２，２００ １０ ８１，０００ ８３，０００ ８，１００ １０ １８１，０００ １８３，０００ １８，１００ １０
２３，０００ ２４，０００ ２，３００ １０ ８３，０００ ８５，０００ ８，３００ １０ １８３，０００ １８５，０００ １８，３００ １０
２４，０００ ２５，０００ ２，４００ １０ ８５，０００ ８７，０００ ８，５００ １０ １８５，０００ １８７，０００ １８，５００ １０
２５，０００ ２６，０００ ２，５００ １０ ８７，０００ ８９，０００ ８，７００ １０ １８７，０００ １８９，０００ １８，７００ １０
２６，０００ ２７，０００ ２，６００ １０ ８９，０００ ９１，０００ ８，９００ １０ １８９，０００ １９１，０００ １８，９００ １０
２７，０００ ２８，０００ ２，７００ １０ ９１，０００ ９３，０００ ９，１００ １０ １９１，０００ １９３，０００ １９，１００ １０
２８，０００ ２９，０００ ２，８００ １０ ９３，０００ ９５，０００ ９，３００ １０ １９３，０００ １９５，０００ １９，３００ １０
２９，０００ ３０，０００ ２，９００ １０ ９５，０００ ９７，０００ ９，５００ １０ １９５，０００ １９８，０００ １９，５００ １０
３０，０００ ３１，０００ ３，０００ １０ ９７，０００ ９９，０００ ９，７００ １０ １９８，０００ ２０１，０００ １９，８００ １０
３１，０００ ３２，０００ ３，１００ １０ ９９，０００ １０１，０００ ９，９００ １０ ２０１，０００ ２０４，０００ ２０，１００ １０
３２，０００ ３３，０００ ３，２００ １０ １０１，０００ １０３，０００ １０，１００ １０ ２０４，０００ ２０７，０００ ２０，４００ １０
３３，０００ ３４，０００ ３，３００ １０ １０３，０００ １０５，０００ １０，３００ １０ ２０７，０００ ２１０，０００ ２０，７００ １０
３４，０００ ３５，０００ ３，４００ １０ １０５，０００ １０７，０００ １０，５００ １０ ２１０，０００ ２１３，０００ ２１，０００ １０
３５，０００ ３６，０００ ３，５００ １０ １０７，０００ １０９，０００ １０，７００ １０ ２１３，０００ ２１６，０００ ２１，３００ １０
３６，０００ ３７，０００ ３，６００ １０ １０９，０００ １１１，０００ １０，９００ １０ ２１６，０００ ２１９，０００ ２１，６００ １０
３７，０００ ３８，０００ ３，７００ １０ １１１，０００ １１３，０００ １１，１００ １０ ２１９，０００ ２２２，０００ ２１，９００ １０
３８，０００ ３９，０００ ３，８００ １０ １１３，０００ １１５，０００ １１，３００ １０ ２２２，０００ ２２５，０００ ２２，２００ １０
３９，０００ ４０，０００ ３，９００ １０ １１５，０００ １１７，０００ １１，５００ １０ ２２５，０００ ２２８，０００ ２２，５００ １０
４０，０００ ４１，０００ ４，０００ １０ １１７，０００ １１９，０００ １１，７００ １０ ２２８，０００ ２３１，０００ ２２，８００ １０
４１，０００ ４２，０００ ４，１００ １０ １１９，０００ １２１，０００ １１，９００ １０ ２３１，０００ ２３４，０００ ２３，１００ １０
４２，０００ ４３，０００ ４，２００ １０ １２１，０００ １２３，０００ １２，１００ １０ ２３４，０００ ２３７，０００ ２３，４００ １０
４３，０００ ４４，０００ ４，３００ １０ １２３，０００ １２５，０００ １２，３００ １０ ２３７，０００ ２４０，０００ ２３，７００ １０
４４，０００ ４５，０００ ４，４００ １０ １２５，０００ １２７，０００ １２，５００ １０ ２４０，０００ ２４３，０００ ２４，０００ １０
４５，０００ ４６，０００ ４，５００ １０ １２７，０００ １２９，０００ １２，７００ １０ ２４３，０００ ２４６，０００ ２４，３００ １０
４６，０００ ４７，０００ ４，６００ １０ １２９，０００ １３１，０００ １２，９００ １０ ２４６，０００ ２４９，０００ ２４，６００ １０
４７，０００ ４８，０００ ４，７００ １０ １３１，０００ １３３，０００ １３，１００ １０ ２４９，０００ ２５２，０００ ２４，９００ １０
４８，０００ ４９，０００ ４，８００ １０ １３３，０００ １３５，０００ １３，３００ １０ ２５２，０００ ２５５，０００ ２５，２００ １０
４９，０００ ５０，０００ ４，９００ １０ １３５，０００ １３７，０００ １３，５００ １０ ２５５，０００ ２５８，０００ ２５，５００ １０
（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 ２５，８００ １０ ４１４，０００ ４１８，０００ ４２，１００ １０ ６１４，０００ ６１８，０００ ６６，２００ １０
２６１，０００ ２６４，０００ ２６，１００ １０ ４１８，０００ ４２２，０００ ４２，６００ １０ ６１８，０００ ６２２，０００ ６６，７００ １０
２６４，０００ ２６７，０００ ２６，４００ １０ ４２２，０００ ４２６，０００ ４３，１００ １０ ６２２，０００ ６２６，０００ ６７，２００ １０
２６７，０００ ２７０，０００ ２６，７００ １０ ４２６，０００ ４３０，０００ ４３，６００ １０ ６２６，０００ ６３０，０００ ６７，７００ １０
２７０，０００ ２７３，０００ ２７，０００ １０ ４３０，０００ ４３４，０００ ４４，１００ １０ ６３０，０００ ６３４，０００ ６８，２００ １０
２７３，０００ ２７６，０００ ２７，３００ １０ ４３４，０００ ４３８，０００ ４４，５００ １０ ６３４，０００ ６３８，０００ ６８，７００ １０
２７６，０００ ２７９，０００ ２７，６００ １０ ４３８，０００ ４４２，０００ ４５，０００ １０ ６３８，０００ ６４２，０００ ６９，２００ １０
２７９，０００ ２８２，０００ ２７，９００ １０ ４４２，０００ ４４６，０００ ４５，５００ １０ ６４２，０００ ６４６，０００ ６９，７００ １０
２８２，０００ ２８５，０００ ２８，２００ １０ ４４６，０００ ４５０，０００ ４６，０００ １０ ６４６，０００ ６５０，０００ ７０，２００ １０
２８５，０００ ２８８，０００ ２８，５００ １０ ４５０，０００ ４５４，０００ ４６，５００ １０ ６５０，０００ ６５５，０００ ７０，７００ １０
２８８，０００ ２９１，０００ ２８，８００ １０ ４５４，０００ ４５８，０００ ４６，９００ １０ ６５５，０００ ６６０，０００ ７１，３００ １０
２９１，０００ ２９４，０００ ２９，１００ １０ ４５８，０００ ４６２，０００ ４７，４００ １０ ６６０，０００ ６６５，０００ ７２，０００ １０
２９４，０００ ２９７，０００ ２９，４００ １０ ４６２，０００ ４６６，０００ ４７，９００ １０ ６６５，０００ ６７０，０００ ７２，６００ １０
２９７，０００ ３００，０００ ２９，７００ １０ ４６６，０００ ４７０，０００ ４８，４００ １０ ６７０，０００ ６７５，０００ ７３，２００ １０
３００，０００ ３０３，０００ ３０，０００ １０ ４７０，０００ ４７４，０００ ４８，９００ １０ ６７５，０００ ６８０，０００ ７３，８００ １０
３０３，０００ ３０６，０００ ３０，３００ １０ ４７４，０００ ４７８，０００ ４９，３００ １０ ６８０，０００ ６８５，０００ ７４，５００ １０
３０６，０００ ３０９，０００ ３０，６００ １０ ４７８，０００ ４８２，０００ ４９，８００ １０ ６８５，０００ ６９０，０００ ７５，１００ １０
３０９，０００ ３１２，０００ ３０，９００ １０ ４８２，０００ ４８６，０００ ５０，３００ １０ ６９０，０００ ６９５，０００ ７５，７００ １０
３１２，０００ ３１５，０００ ３１，２００ １０ ４８６，０００ ４９０，０００ ５０，８００ １０ ６９５，０００ ７００，０００ ７６，３００ １０
３１５，０００ ３１８，０００ ３１，５００ １０ ４９０，０００ ４９４，０００ ５１，３００ １０ ７００，０００ ７０５，０００ ７７，０００ １１
３１８，０００ ３２１，０００ ３１，８００ １０ ４９４，０００ ４９８，０００ ５１，７００ １０ ７０５，０００ ７１０，０００ ７７，６００ １１
３２１，０００ ３２４，０００ ３２，２００ １０ ４９８，０００ ５０２，０００ ５２，２００ １０ ７１０，０００ ７１５，０００ ７８，２００ １１
３２４，０００ ３２７，０００ ３２，５００ １０ ５０２，０００ ５０６，０００ ５２，７００ １０ ７１５，０００ ７２０，０００ ７８，８００ １１
３２７，０００ ３３０，０００ ３２，８００ １０ ５０６，０００ ５１０，０００ ５３，２００ １０ ７２０，０００ ７２５，０００ ７９，５００ １１
３３０，０００ ３３３，０００ ３３，１００ １０ ５１０，０００ ５１４，０００ ５３，７００ １０ ７２５，０００ ７３０，０００ ８０，１００ １１
３３３，０００ ３３６，０００ ３３，４００ １０ ５１４，０００ ５１８，０００ ５４，１００ １０ ７３０，０００ ７３５，０００ ８０，７００ １１
３３６，０００ ３３９，０００ ３３，７００ １０ ５１８，０００ ５２２，０００ ５４，６００ １０ ７３５，０００ ７４０，０００ ８１，３００ １１
３３９，０００ ３４２，０００ ３４，０００ １０ ５２２，０００ ５２６，０００ ５５，１００ １０ ７４０，０００ ７４５，０００ ８２，０００ １１
３４２，０００ ３４５，０００ ３４，４００ １０ ５２６，０００ ５３０，０００ ５５，６００ １０ ７４５，０００ ７５０，０００ ８２，６００ １１
３４５，０００ ３４８，０００ ３４，７００ １０ ５３０，０００ ５３４，０００ ５６，１００ １０ ７５０，０００ ７５５，０００ ８３，２００ １１
３４８，０００ ３５１，０００ ３５，０００ １０ ５３４，０００ ５３８，０００ ５６，５００ １０ ７５５，０００ ７６０，０００ ８３，８００ １１
３５１，０００ ３５４，０００ ３５，３００ １０ ５３８，０００ ５４２，０００ ５７，０００ １０ ７６０，０００ ７６５，０００ ８４，５００ １１
３５４，０００ ３５７，０００ ３５，６００ １０ ５４２，０００ ５４６，０００ ５７，５００ １０ ７６５，０００ ７７０，０００ ８５，１００ １１
３５７，０００ ３６０，０００ ３５，９００ １０ ５４６，０００ ５５０，０００ ５８，０００ １０ ７７０，０００ ７７５，０００ ８５，７００ １１
３６０，０００ ３６３，０００ ３６，３００ １０ ５５０，０００ ５５４，０００ ５８，５００ １０ ７７５，０００ ７８０，０００ ８６，３００ １１
３６３，０００ ３６６，０００ ３６，６００ １０ ５５４，０００ ５５８，０００ ５８，９００ １０ ７８０，０００ ７８５，０００ ８７，０００ １１
３６６，０００ ３６９，０００ ３６，９００ １０ ５５８，０００ ５６２，０００ ５９，４００ １０ ７８５，０００ ７９０，０００ ８７，６００ １１
３６９，０００ ３７２，０００ ３７，２００ １０ ５６２，０００ ５６６，０００ ５９，９００ １０ ７９０，０００ ７９５，０００ ８８，２００ １１
３７２，０００ ３７５，０００ ３７，５００ １０ ５６６，０００ ５７０，０００ ６０，４００ １０ ７９５，０００ ８００，０００ ８８，８００ １１
３７５，０００ ３７８，０００ ３７，８００ １０ ５７０，０００ ５７４，０００ ６０，９００ １０ ８００，０００ ８０５，０００ ８９，５００ １１
３７８，０００ ３８１，０００ ３８，１００ １０ ５７４，０００ ５７８，０００ ６１，３００ １０ ８０５，０００ ８１０，０００ ９０，２００ １１
３８１，０００ ３８４，０００ ３８，５００ １０ ５７８，０００ ５８２，０００ ６１，８００ １０ ８１０，０００ ８１５，０００ ９０，９００ １１
３８４，０００ ３８７，０００ ３８，８００ １０ ５８２，０００ ５８６，０００ ６２，３００ １０ ８１５，０００ ８２０，０００ ９１，６００ １１
３８７，０００ ３９０，０００ ３９，１００ １０ ５８６，０００ ５９０，０００ ６２，８００ １０ ８２０，０００ ８２５，０００ ９２，３００ １１
３９０，０００ ３９４，０００ ３９，４００ １０ ５９０，０００ ５９４，０００ ６３，３００ １０ ８２５，０００ ８３０，０００ ９３，０００ １１
３９４，０００ ３９８，０００ ３９，８００ １０ ５９４，０００ ５９８，０００ ６３，７００ １０ ８３０，０００ ８３５，０００ ９３，７００ １１
３９８，０００ ４０２，０００ ４０，２００ １０ ５９８，０００ ６０２，０００ ６４，２００ １０ ８３５，０００ ８４０，０００ ９４，４００ １１
４０２，０００ ４０６，０００ ４０，７００ １０ ６０２，０００ ６０６，０００ ６４，７００ １０ ８４０，０００ ８４５，０００ ９５，１００ １１
４０６，０００ ４１０，０００ ４１，２００ １０ ６０６，０００ ６１０，０００ ６５，２００ １０ ８４５，０００ ８５０，０００ ９５，８００ １１
４１０，０００ ４１４，０００ ４１，７００ １０ ６１０，０００ ６１４，０００ ６５，７００ １０ ８５０，０００ ８５５，０００ ９６，５００ １１
（三）
課税総所得金額、調整所得金額又は課税退職所得金額（イ） 税額（ロ） （ロ）の（イ）に対する割合 課税総所得金額、調整所得金額又は課税退職所得金額（イ） 税額（ロ） （ロ）の（イ）に対する割合 課税総所得金額、調整所得金額又は課税退職所得金額（イ） 税額（ロ） （ロ）の（イ）に対する割合
以上 未満 以上 未満 以上 未満
円 円 円 ％ 円 円 円 ％ 円 円 円 ％
８５５，０００ ８６０，０００ ９７，２００ １１ １，１０５，０００ １，１１０，０００ １３３，２００ １２ １，３５５，０００ １，３６０，０００ １７２，５００ １２
８６０，０００ ８６５，０００ ９７，９００ １１ １，１１０，０００ １，１１５，０００ １３３，９００ １２ １，３６０，０００ １，３６５，０００ １７３，４００ １２
８６５，０００ ８７０，０００ ９８，６００ １１ １，１１５，０００ １，１２０，０００ １３４，６００ １２ １，３６５，０００ １，３７０，０００ １７４，２００ １２
８７０，０００ ８７５，０００ ９９，３００ １１ １，１２０，０００ １，１２５，０００ １３５，４００ １２ １，３７０，０００ １，３７５，０００ １７５，０００ １２
８７５，０００ ８８０，０００ １００，０００ １１ １，１２５，０００ １，１３０，０００ １３６，１００ １２ １，３７５，０００ １，３８０，０００ １７５，８００ １２
８８０，０００ ８８５，０００ １００，７００ １１ １，１３０，０００ １，１３５，０００ １３６，８００ １２ １，３８０，０００ １，３８５，０００ １７６，７００ １２
８８５，０００ ８９０，０００ １０１，４００ １１ １，１３５，０００ １，１４０，０００ １３７，５００ １２ １，３８５，０００ １，３９０，０００ １７７，５００ １２
８９０，０００ ８９５，０００ １０２，１００ １１ １，１４０，０００ １，１４５，０００ １３８，３００ １２ １，３９０，０００ １，３９５，０００ １７８，３００ １２
８９５，０００ ９００，０００ １０２，８００ １１ １，１４５，０００ １，１５０，０００ １３９，０００ １２ １，３９５，０００ １，４００，０００ １７９，１００ １２
９００，０００ ９０５，０００ １０３，５００ １１ １，１５０，０００ １，１５５，０００ １３９，７００ １２ １，４００，０００ １，４０５，０００ １８０，０００ １２
９０５，０００ ９１０，０００ １０４，２００ １１ １，１５５，０００ １，１６０，０００ １４０，４００ １２ １，４０５，０００ １，４１０，０００ １８０，８００ １２
９１０，０００ ９１５，０００ １０４，９００ １１ １，１６０，０００ １，１６５，０００ １４１，２００ １２ １，４１０，０００ １，４１５，０００ １８１，６００ １２
９１５，０００ ９２０，０００ １０５，６００ １１ １，１６５，０００ １，１７０，０００ １４１，９００ １２ １，４１５，０００ １，４２０，０００ １８２，４００ １２
９２０，０００ ９２５，０００ １０６，４００ １１ １，１７０，０００ １，１７５，０００ １４２，６００ １２ １，４２０，０００ １，４２５，０００ １８３，３００ １２
９２５，０００ ９３０，０００ １０７，１００ １１ １，１７５，０００ １，１８０，０００ １４３，３００ １２ １，４２５，０００ １，４３０，０００ １８４，１００ １２
９３０，０００ ９３５，０００ １０７，８００ １１ １，１８０，０００ １，１８５，０００ １４４，１００ １２ １，４３０，０００ １，４３５，０００ １８４，９００ １２
９３５，０００ ９４０，０００ １０８，５００ １１ １，１８５，０００ １，１９０，０００ １４４，８００ １２ １，４３５，０００ １，４４０，０００ １８５，７００ １２
９４０，０００ ９４５，０００ １０９，３００ １１ １，１９０，０００ １，１９５，０００ １４５，５００ １２ １，４４０，０００ １，４４５，０００ １８６，６００ １２
９４５，０００ ９５０，０００ １１０，０００ １１ １，１９５，０００ １，２００，０００ １４６，２００ １２ １，４４５，０００ １，４５０，０００ １８７，４００ １２
９５０，０００ ９５５，０００ １１０，７００ １１ １，２００，０００ １，２０５，０００ １４７，０００ １２ １，４５０，０００ １，４５５，０００ １８８，２００ １２
９５５，０００ ９６０，０００ １１１，４００ １１ １，２０５，０００ １，２１０，０００ １４７，８００ １２ １，４５５，０００ １，４６０，０００ １８９，０００ １２
９６０，０００ ９６５，０００ １１２，２００ １１ １，２１０，０００ １，２１５，０００ １４８，６００ １２ １，４６０，０００ １，４６５，０００ １８９，９００ １３
９６５，０００ ９７０，０００ １１２，９００ １１ １，２１５，０００ １，２２０，０００ １４９，４００ １２ １，４６５，０００ １，４７０，０００ １９０，７００ １３
９７０，０００ ９７５，０００ １１３，６００ １１ １，２２０，０００ １，２２５，０００ １５０，３００ １２ １，４７０，０００ １，４７５，０００ １９１，５００ １３
９７５，０００ ９８０，０００ １１４，３００ １１ １，２２５，０００ １，２３０，０００ １５１，１００ １２ １，４７５，０００ １，４８０，０００ １９２，３００ １３
９８０，０００ ９８５，０００ １１５，１００ １１ １，２３０，０００ １，２３５，０００ １５１，９００ １２ １，４８０，０００ １，４８５，０００ １９３，２００ １３
９８５，０００ ９９０，０００ １１５，８００ １１ １，２３５，０００ １，２４０，０００ １５２，７００ １２ １，４８５，０００ １，４９０，０００ １９４，０００ １３
９９０，０００ ９９５，０００ １１６，５００ １１ １，２４０，０００ １，２４５，０００ １５３，６００ １２ １，４９０，０００ １，４９５，０００ １９４，８００ １３
９９５，０００ １，０００，０００ １１７，２００ １１ １，２４５，０００ １，２５０，０００ １５４，４００ １２ １，４９５，０００ １，５００，０００ １９５，６００ １３
１，０００，０００ １，００５，０００ １１８，０００ １１ １，２５０，０００ １，２５５，０００ １５５，２００ １２ １，５００，０００ １，５０５，０００ １９６，５００ １３
１，００５，０００ １，０１０，０００ １１８，７００ １１ １，２５５，０００ １，２６０，０００ １５６，０００ １２ １，５０５，０００ １，５１０，０００ １９７，３００ １３
１，０１０，０００ １，０１５，０００ １１９，４００ １１ １，２６０，０００ １，２６５，０００ １５６，９００ １２ １，５１０，０００ １，５１５，０００ １９８，２００ １３
１，０１５，０００ １，０２０，０００ １２０，１００ １１ １，２６５，０００ １，２７０，０００ １５７，７００ １２ １，５１５，０００ １，５２０，０００ １９９，０００ １３
１，０２０，０００ １，０２５，０００ １２０，９００ １１ １，２７０，０００ １，２７５，０００ １５８，５００ １２ １，５２０，０００ １，５２５，０００ １９９，９００ １３
１，０２５，０００ １，０３０，０００ １２１，６００ １１ １，２７５，０００ １，２８０，０００ １５９，３００ １２ １，５２５，０００ １，５３０，０００ ２００，８００ １３
１，０３０，０００ １，０３５，０００ １２２，３００ １１ １，２８０，０００ １，２８５，０００ １６０，２００ １２ １，５３０，０００ １，５３５，０００ ２０１，６００ １３
１，０３５，０００ １，０４０，０００ １２３，０００ １１ １，２８５，０００ １，２９０，０００ １６１，０００ １２ １，５３５，０００ １，５４０，０００ ２０２，５００ １３
１，０４０，０００ １，０４５，０００ １２３，８００ １１ １，２９０，０００ １，２９５，０００ １６１，８００ １２ １，５４０，０００ １，５４５，０００ ２０３，３００ １３
１，０４５，０００ １，０５０，０００ １２４，５００ １１ １，２９５，０００ １，３００，０００ １６２，６００ １２ １，５４５，０００ １，５５０，０００ ２０４，２００ １３
１，０５０，０００ １，０５５，０００ １２５，２００ １１ １，３００，０００ １，３０５，０００ １６３，５００ １２ １，５５０，０００ １，５５５，０００ ２０５，１００ １３
１，０５５，０００ １，０６０，０００ １２５，９００ １１ １，３０５，０００ １，３１０，０００ １６４，３００ １２ １，５５５，０００ １，５６０，０００ ２０５，９００ １３
１，０６０，０００ １，０６５，０００ １２６，７００ １１ １，３１０，０００ １，３１５，０００ １６５，１００ １２ １，５６０，０００ １，５６５，０００ ２０６，８００ １３
１，０６５，０００ １，０７０，０００ １２７，４００ １１ １，３１５，０００ １，３２０，０００ １６５，９００ １２ １，５６５，０００ １，５７０，０００ ２０７，６００ １３
１，０７０，０００ １，０７５，０００ １２８，１００ １１ １，３２０，０００ １，３２５，０００ １６６，８００ １２ １，５７０，０００ １，５７５，０００ ２０８，５００ １３
１，０７５，０００ １，０８０，０００ １２８，８００ １１ １，３２５，０００ １，３３０，０００ １６７，６００ １２ １，５７５，０００ １，５８０，０００ ２０９，４００ １３
１，０８０，０００ １，０８５，０００ １２９，６００ １２ １，３３０，０００ １，３３５，０００ １６８，４００ １２ １，５８０，０００ １，５８５，０００ ２１０，２００ １３
１，０８５，０００ １，０９０，０００ １３０，３００ １２ １，３３５，０００ １，３４０，０００ １６９，２００ １２ １，５８５，０００ １，５９０，０００ ２１１，１００ １３
１，０９０，０００ １，０９５，０００ １３１，０００ １２ １，３４０，０００ １，３４５，０００ １７０，１００ １２ １，５９０，０００ １，５９５，０００ ２１１，９００ １３
１，０９５，０００ １，１００，０００ １３１，７００ １２ １，３４５，０００ １，３５０，０００ １７０，９００ １２ １，５９５，０００ １，６００，０００ ２１２，８００ １３
１，１００，０００ １，１０５，０００ １３２，５００ １２ １，３５０，０００ １，３５５，０００ １７１，７００ １２ １，６００，０００ １，６０５，０００ ２１３，７００ １３
（四）
課税総所得金額、調整所得金額又は課税退職所得金額（イ） 税額（ロ） （ロ）の（イ）に対する割合 課税総所得金額、調整所得金額又は課税退職所得金額（イ） 税額（ロ） （ロ）の（イ）に対する割合 課税総所得金額、調整所得金額又は課税退職所得金額（イ） 税額（ロ） （ロ）の（イ）に対する割合
以上 未満 以上 未満 以上 未満
円 円 円 ％ 円 円 円 ％ 円 円 円 ％
１，６０５，０００ １，６１０，０００ ２１４，６００ １３ １，８５５，０００ １，８６０，０００ ２６１，３００ １４ ３，２００，０００ ３，５００，０００ （イ）の金額に２７．７％を乗じて算出した金額から３１７，１００円を控除した金額
１，６１０，０００ １，６１５，０００ ２１５，５００ １３ １，８６０，０００ １，８６５，０００ ２６２，３００ １４
１，６１５，０００ １，６２０，０００ ２１６，５００ １３ １，８６５，０００ １，８７０，０００ ２６３，２００ １４
１，６２０，０００ １，６２５，０００ ２１７，４００ １３ １，８７０，０００ １，８７５，０００ ２６４，１００ １４
１，６２５，０００ １，６３０，０００ ２１８，３００ １３ １，８７５，０００ １，８８０，０００ ２６５，１００ １４
１，６３０，０００ １，６３５，０００ ２１９，３００ １３ １，８８０，０００ １，８８５，０００ ２６６，０００ １４ ３，５００，０００ ３，８００，０００ （イ）の金額に２８．７％を乗じて算出した金額から３５２，１００円を控除した金額
１，６３５，０００ １，６４０，０００ ２２０，２００ １３ １，８８５，０００ １，８９０，０００ ２６６，９００ １４
１，６４０，０００ １，６４５，０００ ２２１，１００ １３ １，８９０，０００ １，８９５，０００ ２６７，９００ １４
１，６４５，０００ １，６５０，０００ ２２２，１００ １３ １，８９５，０００ １，９００，０００ ２６８，８００ １４
１，６５０，０００ １，６５５，０００ ２２３，０００ １３ １，９００，０００ １，９０５，０００ ２６９，８００ １４
１，６５５，０００ １，６６０，０００ ２２３，９００ １３ １，９０５，０００ １，９１０，０００ ２７０，７００ １４ ３，８００，０００ ４，０００，０００ （イ）の金額に３１％を乗じて算出した金額から４３９，５００円を控除した金額
１，６６０，０００ １，６６５，０００ ２２４，９００ １３ １，９１０，０００ １，９１５，０００ ２７１，６００ １４
１，６６５，０００ １，６７０，０００ ２２５，８００ １３ １，９１５，０００ １，９２０，０００ ２７２，６００ １４
１，６７０，０００ １，６７５，０００ ２２６，７００ １３ １，９２０，０００ １，９２５，０００ ２７３，５００ １４
１，６７５，０００ １，６８０，０００ ２２７，７００ １３ １，９２５，０００ １，９３０，０００ ２７４，４００ １４
１，６８０，０００ １，６８５，０００ ２２８，６００ １３ １，９３０，０００ １，９３５，０００ ２７５，４００ １４ ４，０００，０００ ４，４００，０００ （イ）の金額に３２％を乗じて算出した金額から４７９，５００円を控除した金額
１，６８５，０００ １，６９０，０００ ２２９，５００ １３ １，９３５，０００ １，９４０，０００ ２７６，３００ １４
１，６９０，０００ １，６９５，０００ ２３０，５００ １３ １，９４０，０００ １，９４５，０００ ２７７，２００ １４
１，６９５，０００ １，７００，０００ ２３１，４００ １３ １，９４５，０００ １，９５０，０００ ２７８，２００ １４
１，７００，０００ １，７０５，０００ ２３２，４００ １３ １，９５０，０００ １，９５５，０００ ２７９，１００ １４
１，７０５，０００ １，７１０，０００ ２３３，３００ １３ １，９５５，０００ １，９６０，０００ ２８０，０００ １４ ４，４００，０００ ５，０００，０００ （イ）の金額に３５％を乗じて算出した金額から６１１，５００円を控除した金額
１，７１０，０００ １，７１５，０００ ２３４，２００ １３ １，９６０，０００ １，９６５，０００ ２８１，０００ １４
１，７１５，０００ １，７２０，０００ ２３５，２００ １３ １，９６５，０００ １，９７０，０００ ２８１，９００ １４
１，７２０，０００ １，７２５，０００ ２３６，１００ １３ １，９７０，０００ １，９７５，０００ ２８２，８００ １４
１，７２５，０００ １，７３０，０００ ２３７，０００ １３ １，９７５，０００ １，９８０，０００ ２８３，８００ １４
１，７３０，０００ １，７３５，０００ ２３８，０００ １３ １，９８０，０００ １，９８５，０００ ２８４，７００ １４ ５，０００，０００ ６，０００，０００ （イ）の金額に３９％を乗じて算出した金額から８１１，５００円を控除した金額
１，７３５，０００ １，７４０，０００ ２３８，９００ １３ １，９８５，０００ １，９９０，０００ ２８５，６００ １４
１，７４０，０００ １，７４５，０００ ２３９，８００ １３ １，９９０，０００ １，９９５，０００ ２８６，６００ １４
１，７４５，０００ １，７５０，０００ ２４０，８００ １３ １，９９５，０００ ２，０００，０００ ２８７，５００ １４
１，７５０，０００ １，７５５，０００ ２４１，７００ １３
１，７５５，０００ １，７６０，０００ ２４２，６００ １３ ２，０００，０００ ２，５００，０００ （イ）の金額に２１．７％を乗じて算出した金額から１４５，５００円を控除した金額 ６，０００，０００ ７，０００，０００ （イ）の金額に４３％を乗じて算出した金額から１，０５１，５００円を控除した金額
１，７６０，０００ １，７６５，０００ ２４３，６００ １３
１，７６５，０００ １，７７０，０００ ２４４，５００ １３
１，７７０，０００ １，７７５，０００ ２４５，４００ １３
１，７７５，０００ １，７８０，０００ ２４６，４００ １３
１，７８０，０００ １，７８５，０００ ２４７，３００ １３ ２，５００，０００ ２，６００，０００ （イ）の金額に２２．５％を乗じて算出した金額から１６５，５００円を控除した金額 ７，０００，０００ ８，０００，０００ （イ）の金額に４６％を乗じて算出した金額から１，２６１，５００円を控除した金額
１，７８５，０００ １，７９０，０００ ２４８，２００ １３
１，７９０，０００ １，７９５，０００ ２４９，２００ １３
１，７９５，０００ １，８００，０００ ２５０，１００ １３
１，８００，０００ １，８０５，０００ ２５１，１００ １３
１，８０５，０００ １，８１０，０００ ２５２，０００ １３ ２，６００，０００ ３，０００，０００ （イ）の金額に２４．７％を乗じて算出した金額から２２２，７００円を控除した金額 ８，０００，０００ ９，０００，０００ （イ）の金額に４７％を乗じて算出した金額から１，３４１，５００円を控除した金額
１，８１０，０００ １，８１５，０００ ２５２，９００ １３
１，８１５，０００ １，８２０，０００ ２５３，９００ １３
１，８２０，０００ １，８２５，０００ ２５４，８００ １４
１，８２５，０００ １，８３０，０００ ２５５，７００ １４
１，８３０，０００ １，８３５，０００ ２５６，７００ １４ ３，０００，０００ ３，２００，０００ （イ）の金額に２５．５％を乗じて算出した金額から２４６，７００円を控除した金額 ９，０００，０００ １０，０００，０００ （イ）の金額に５０％を乗じて算出した金額から１，６１１，５００円を控除した金額
１，８３５，０００ １，８４０，０００ ２５７，６００ １４
１，８４０，０００ １，８４５，０００ ２５８，５００ １４
１，８４５，０００ １，８５０，０００ ２５９，５００ １４
１，８５０，０００ １，８５５，０００ ２６０，４００ １４
（五）
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 ％
１０，０００，０００ １２，０００，０００ （イ）の金額に５１．２％を乗じて算出した金額から１，７３１，５００円を控除した金額 ２０，０００，０００ ４０，０００，０００ （イ）の金額に６０％を乗じて算出した金額から３，１８７，５００円を控除した金額 ６０，０００，０００ ８０，０００，０００ （イ）の金額に７０％を乗じて算出した金額から８，１８７，５００円を控除した金額
１２，０００，０００ ２０，０００，０００ （イ）の金額に５５％を乗じて算出した金額から２，１８７，５００円を控除した金額 ４０，０００，０００ ６０，０００，０００ （イ）の金額に６５％を乗じて算出した金額から５，１８７，５００円を控除した金額 ８０，０００，０００円以上 （イ）の金額に７５％を乗じて算出した金額から１２，１８７，５００円を控除した金額
（注）
この表において「調整所得金額」とは、新法第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） 附則第三条第二項（昭和四十六年分の所得税の所得控除等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 1,000 yen 0 0 50,000 51,000 5,000 10 137,000 139,000 13,700 10
1,000 2,000 100 10 51,000 52,000 5,100 10 139,000 141,000 13,900 10
2,000 3,000 200 10 52,000 53,000 5,200 10 141,000 143,000 14,100 10
3,000 4,000 300 10 53,000 54,000 5,300 10 143,000 145,000 14,300 10
4,000 5,000 400 10 54,000 55,000 5,400 10 145,000 147,000 14,500 10
5,000 6,000 500 10 55,000 56,000 5,500 10 147,000 149,000 14,700 10
6,000 7,000 600 10 56,000 57,000 5,600 10 149,000 151,000 14,900 10
7,000 8,000 700 10 57,000 58,000 5,700 10 151,000 153,000 15,100 10
8,000 9,000 800 10 58,000 59,000 5,800 10 153,000 155,000 15,300 10
9,000 10,000 900 10 59,000 60,000 5,900 10 155,000 157,000 15,500 10
10,000 11,000 1,000 10 60,000 61,000 6,000 10 157,000 159,000 15,700 10
11,000 12,000 1,100 10 61,000 62,000 6,100 10 159,000 161,000 15,900 10
12,000 13,000 1,200 10 62,000 63,000 6,200 10 161,000 163,000 16,100 10
13,000 14,000 1,300 10 63,000 65,000 6,300 10 163,000 165,000 16,300 10
14,000 15,000 1,400 10 65,000 67,000 6,500 10 165,000 167,000 16,500 10
15,000 16,000 1,500 10 67,000 69,000 6,700 10 167,000 169,000 16,700 10
16,000 17,000 1,600 10 69,000 71,000 6,900 10 169,000 171,000 16,900 10
17,000 18,000 1,700 10 71,000 73,000 7,100 10 171,000 173,000 17,100 10
18,000 19,000 1,800 10 73,000 75,000 7,300 10 173,000 175,000 17,300 10
19,000 20,000 1,900 10 75,000 77,000 7,500 10 175,000 177,000 17,500 10
20,000 21,000 2,000 10 77,000 79,000 7,700 10 177,000 179,000 17,700 10
21,000 22,000 2,100 10 79,000 81,000 7,900 10 179,000 181,000 17,900 10
22,000 23,000 2,200 10 81,000 83,000 8,100 10 181,000 183,000 18,100 10
23,000 24,000 2,300 10 83,000 85,000 8,300 10 183,000 185,000 18,300 10
24,000 25,000 2,400 10 85,000 87,000 8,500 10 185,000 187,000 18,500 10
25,000 26,000 2,500 10 87,000 89,000 8,700 10 187,000 189,000 18,700 10
26,000 27,000 2,600 10 89,000 91,000 8,900 10 189,000 191,000 18,900 10
27,000 28,000 2,700 10 91,000 93,000 9,100 10 191,000 193,000 19,100 10
28,000 29,000 2,800 10 93,000 95,000 9,300 10 193,000 195,000 19,300 10
29,000 30,000 2,900 10 95,000 97,000 9,500 10 195,000 198,000 19,500 10
30,000 31,000 3,000 10 97,000 99,000 9,700 10 198,000 201,000 19,800 10
31,000 32,000 3,100 10 99,000 101,000 9,900 10 201,000 204,000 20,100 10
32,000 33,000 3,200 10 101,000 103,000 10,100 10 204,000 207,000 20,400 10
33,000 34,000 3,300 10 103,000 105,000 10,300 10 207,000 210,000 20,700 10
34,000 35,000 3,400 10 105,000 107,000 10,500 10 210,000 213,000 21,000 10
35,000 36,000 3,500 10 107,000 109,000 10,700 10 213,000 216,000 21,300 10
36,000 37,000 3,600 10 109,000 111,000 10,900 10 216,000 219,000 21,600 10
37,000 38,000 3,700 10 111,000 113,000 11,100 10 219,000 222,000 21,900 10
38,000 39,000 3,800 10 113,000 115,000 11,300 10 222,000 225,000 22,200 10
39,000 40,000 3,900 10 115,000 117,000 11,500 10 225,000 228,000 22,500 10
40,000 41,000 4,000 10 117,000 119,000 11,700 10 228,000 231,000 22,800 10
41,000 42,000 4,100 10 119,000 121,000 11,900 10 231,000 234,000 23,100 10
42,000 43,000 4,200 10 121,000 123,000 12,100 10 234,000 237,000 23,400 10
43,000 44,000 4,300 10 123,000 125,000 12,300 10 237,000 240,000 23,700 10
44,000 45,000 4,400 10 125,000 127,000 12,500 10 240,000 243,000 24,000 10
45,000 46,000 4,500 10 127,000 129,000 12,700 10 243,000 246,000 24,300 10
46,000 47,000 4,600 10 129,000 131,000 12,900 10 246,000 249,000 24,600 10
47,000 48,000 4,700 10 131,000 133,000 13,100 10 249,000 252,000 24,900 10
48,000 49,000 4,800 10 133,000 135,000 13,300 10 252,000 255,000 25,200 10
49,000 50,000 4,900 10 135,000 137,000 13,500 10 255,000 258,000 25,500 10
(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 25,800 10 414,000 418,000 42,100 10 614,000 618,000 66,200 10
261,000 264,000 26,100 10 418,000 422,000 42,600 10 618,000 622,000 66,700 10
264,000 267,000 26,400 10 422,000 426,000 43,100 10 622,000 626,000 67,200 10
267,000 270,000 26,700 10 426,000 430,000 43,600 10 626,000 630,000 67,700 10
270,000 273,000 27,000 10 430,000 434,000 44,100 10 630,000 634,000 68,200 10
273,000 276,000 27,300 10 434,000 438,000 44,500 10 634,000 638,000 68,700 10
276,000 279,000 27,600 10 438,000 442,000 45,000 10 638,000 642,000 69,200 10
279,000 282,000 27,900 10 442,000 446,000 45,500 10 642,000 646,000 69,700 10
282,000 285,000 28,200 10 446,000 450,000 46,000 10 646,000 650,000 70,200 10
285,000 288,000 28,500 10 450,000 454,000 46,500 10 650,000 655,000 70,700 10
288,000 291,000 28,800 10 454,000 458,000 46,900 10 655,000 660,000 71,300 10
291,000 294,000 29,100 10 458,000 462,000 47,400 10 660,000 665,000 72,000 10
294,000 297,000 29,400 10 462,000 466,000 47,900 10 665,000 670,000 72,600 10
297,000 300,000 29,700 10 466,000 470,000 48,400 10 670,000 675,000 73,200 10
300,000 303,000 30,000 10 470,000 474,000 48,900 10 675,000 680,000 73,800 10
303,000 306,000 30,300 10 474,000 478,000 49,300 10 680,000 685,000 74,500 10
306,000 309,000 30,600 10 478,000 482,000 49,800 10 685,000 690,000 75,100 10
309,000 312,000 30,900 10 482,000 486,000 50,300 10 690,000 695,000 75,700 10
312,000 315,000 31,200 10 486,000 490,000 50,800 10 695,000 700,000 76,300 10
315,000 318,000 31,500 10 490,000 494,000 51,300 10 700,000 705,000 77,000 11
318,000 321,000 31,800 10 494,000 498,000 51,700 10 705,000 710,000 77,600 11
321,000 324,000 32,200 10 498,000 502,000 52,200 10 710,000 715,000 78,200 11
324,000 327,000 32,500 10 502,000 506,000 52,700 10 715,000 720,000 78,800 11
327,000 330,000 32,800 10 506,000 510,000 53,200 10 720,000 725,000 79,500 11
330,000 333,000 33,100 10 510,000 514,000 53,700 10 725,000 730,000 80,100 11
333,000 336,000 33,400 10 514,000 518,000 54,100 10 730,000 735,000 80,700 11
336,000 339,000 33,700 10 518,000 522,000 54,600 10 735,000 740,000 81,300 11
339,000 342,000 34,000 10 522,000 526,000 55,100 10 740,000 745,000 82,000 11
342,000 345,000 34,400 10 526,000 530,000 55,600 10 745,000 750,000 82,600 11
345,000 348,000 34,700 10 530,000 534,000 56,100 10 750,000 755,000 83,200 11
348,000 351,000 35,000 10 534,000 538,000 56,500 10 755,000 760,000 83,800 11
351,000 354,000 35,300 10 538,000 542,000 57,000 10 760,000 765,000 84,500 11
354,000 357,000 35,600 10 542,000 546,000 57,500 10 765,000 770,000 85,100 11
357,000 360,000 35,900 10 546,000 550,000 58,000 10 770,000 775,000 85,700 11
360,000 363,000 36,300 10 550,000 554,000 58,500 10 775,000 780,000 86,300 11
363,000 366,000 36,600 10 554,000 558,000 58,900 10 780,000 785,000 87,000 11
366,000 369,000 36,900 10 558,000 562,000 59,400 10 785,000 790,000 87,600 11
369,000 372,000 37,200 10 562,000 566,000 59,900 10 790,000 795,000 88,200 11
372,000 375,000 37,500 10 566,000 570,000 60,400 10 795,000 800,000 88,800 11
375,000 378,000 37,800 10 570,000 574,000 60,900 10 800,000 805,000 89,500 11
378,000 381,000 38,100 10 574,000 578,000 61,300 10 805,000 810,000 90,200 11
381,000 384,000 38,500 10 578,000 582,000 61,800 10 810,000 815,000 90,900 11
384,000 387,000 38,800 10 582,000 586,000 62,300 10 815,000 820,000 91,600 11
387,000 390,000 39,100 10 586,000 590,000 62,800 10 820,000 825,000 92,300 11
390,000 394,000 39,400 10 590,000 594,000 63,300 10 825,000 830,000 93,000 11
394,000 398,000 39,800 10 594,000 598,000 63,700 10 830,000 835,000 93,700 11
398,000 402,000 40,200 10 598,000 602,000 64,200 10 835,000 840,000 94,400 11
402,000 406,000 40,700 10 602,000 606,000 64,700 10 840,000 845,000 95,100 11
406,000 410,000 41,200 10 606,000 610,000 65,200 10 845,000 850,000 95,800 11
410,000 414,000 41,700 10 610,000 614,000 65,700 10 850,000 855,000 96,500 11
(3)
Taxable gross income, adjusted income or taxable retirement income (a) Tax amount (b) Ratio of (b) to (a) Taxable gross income, adjusted income or taxable retirement income (a) Tax amount (b) Ratio of (b) to (a) Taxable gross income, adjusted income or taxable retirement income (a) Tax amount (b) Ratio of (b) to (a)
At least Less than At least Less than At least Less than
yen yen yen % yen yen yen % yen yen yen %
855,000 860,000 97,200 11 1,105,000 1,110,000 133,200 12 1,355,000 1,360,000 172,500 12
860,000 865,000 97,900 11 1,110,000 1,115,000 133,900 12 1,360,000 1,365,000 173,400 12
865,000 870,000 98,600 11 1,115,000 1,120,000 134,600 12 1,365,000 1,370,000 174,200 12
870,000 875,000 99,300 11 1,120,000 1,125,000 135,400 12 1,370,000 1,375,000 175,000 12
875,000 880,000 100,000 11 1,125,000 1,130,000 136,100 12 1,375,000 1,380,000 175,800 12
880,000 885,000 100,700 11 1,130,000 1,135,000 136,800 12 1,380,000 1,385,000 176,700 12
885,000 890,000 101,400 11 1,135,000 1,140,000 137,500 12 1,385,000 1,390,000 177,500 12
890,000 895,000 102,100 11 1,140,000 1,145,000 138,300 12 1,390,000 1,395,000 178,300 12
895,000 900,000 102,800 11 1,145,000 1,150,000 139,000 12 1,395,000 1,400,000 179,100 12
900,000 905,000 103,500 11 1,150,000 1,155,000 139,700 12 1,400,000 1,405,000 180,000 12
905,000 910,000 104,200 11 1,155,000 1,160,000 140,400 12 1,405,000 1,410,000 180,800 12
910,000 915,000 104,900 11 1,160,000 1,165,000 141,200 12 1,410,000 1,415,000 181,600 12
915,000 920,000 105,600 11 1,165,000 1,170,000 141,900 12 1,415,000 1,420,000 182,400 12
920,000 925,000 106,400 11 1,170,000 1,175,000 142,600 12 1,420,000 1,425,000 183,300 12
925,000 930,000 107,100 11 1,175,000 1,180,000 143,300 12 1,425,000 1,430,000 184,100 12
930,000 935,000 107,800 11 1,180,000 1,185,000 144,100 12 1,430,000 1,435,000 184,900 12
935,000 940,000 108,500 11 1,185,000 1,190,000 144,800 12 1,435,000 1,440,000 185,700 12
940,000 945,000 109,300 11 1,190,000 1,195,000 145,500 12 1,440,000 1,445,000 186,600 12
945,000 950,000 110,000 11 1,195,000 1,200,000 146,200 12 1,445,000 1,450,000 187,400 12
950,000 955,000 110,700 11 1,200,000 1,205,000 147,000 12 1,450,000 1,455,000 188,200 12
955,000 960,000 111,400 11 1,205,000 1,210,000 147,800 12 1,455,000 1,460,000 189,000 12
960,000 965,000 112,200 11 1,210,000 1,215,000 148,600 12 1,460,000 1,465,000 189,900 13
965,000 970,000 112,900 11 1,215,000 1,220,000 149,400 12 1,465,000 1,470,000 190,700 13
970,000 975,000 113,600 11 1,220,000 1,225,000 150,300 12 1,470,000 1,475,000 191,500 13
975,000 980,000 114,300 11 1,225,000 1,230,000 151,100 12 1,475,000 1,480,000 192,300 13
980,000 985,000 115,100 11 1,230,000 1,235,000 151,900 12 1,480,000 1,485,000 193,200 13
985,000 990,000 115,800 11 1,235,000 1,240,000 152,700 12 1,485,000 1,490,000 194,000 13
990,000 995,000 116,500 11 1,240,000 1,245,000 153,600 12 1,490,000 1,495,000 194,800 13
995,000 1,000,000 117,200 11 1,245,000 1,250,000 154,400 12 1,495,000 1,500,000 195,600 13
1,000,000 1,005,000 118,000 11 1,250,000 1,255,000 155,200 12 1,500,000 1,505,000 196,500 13
1,005,000 1,010,000 118,700 11 1,255,000 1,260,000 156,000 12 1,505,000 1,510,000 197,300 13
1,010,000 1,015,000 119,400 11 1,260,000 1,265,000 156,900 12 1,510,000 1,515,000 198,200 13
1,015,000 1,020,000 120,100 11 1,265,000 1,270,000 157,700 12 1,515,000 1,520,000 199,000 13
1,020,000 1,025,000 120,900 11 1,270,000 1,275,000 158,500 12 1,520,000 1,525,000 199,900 13
1,025,000 1,030,000 121,600 11 1,275,000 1,280,000 159,300 12 1,525,000 1,530,000 200,800 13
1,030,000 1,035,000 122,300 11 1,280,000 1,285,000 160,200 12 1,530,000 1,535,000 201,600 13
1,035,000 1,040,000 123,000 11 1,285,000 1,290,000 161,000 12 1,535,000 1,540,000 202,500 13
1,040,000 1,045,000 123,800 11 1,290,000 1,295,000 161,800 12 1,540,000 1,545,000 203,300 13
1,045,000 1,050,000 124,500 11 1,295,000 1,300,000 162,600 12 1,545,000 1,550,000 204,200 13
1,050,000 1,055,000 125,200 11 1,300,000 1,305,000 163,500 12 1,550,000 1,555,000 205,100 13
1,055,000 1,060,000 125,900 11 1,305,000 1,310,000 164,300 12 1,555,000 1,560,000 205,900 13
1,060,000 1,065,000 126,700 11 1,310,000 1,315,000 165,100 12 1,560,000 1,565,000 206,800 13
1,065,000 1,070,000 127,400 11 1,315,000 1,320,000 165,900 12 1,565,000 1,570,000 207,600 13
1,070,000 1,075,000 128,100 11 1,320,000 1,325,000 166,800 12 1,570,000 1,575,000 208,500 13
1,075,000 1,080,000 128,800 11 1,325,000 1,330,000 167,600 12 1,575,000 1,580,000 209,400 13
1,080,000 1,085,000 129,600 12 1,330,000 1,335,000 168,400 12 1,580,000 1,585,000 210,200 13
1,085,000 1,090,000 130,300 12 1,335,000 1,340,000 169,200 12 1,585,000 1,590,000 211,100 13
1,090,000 1,095,000 131,000 12 1,340,000 1,345,000 170,100 12 1,590,000 1,595,000 211,900 13
1,095,000 1,100,000 131,700 12 1,345,000 1,350,000 170,900 12 1,595,000 1,600,000 212,800 13
1,100,000 1,105,000 132,500 12 1,350,000 1,355,000 171,700 12 1,600,000 1,605,000 213,700 13
(4)
Taxable gross income, adjusted income or taxable retirement income (a) Tax amount (b) Ratio of (b) to (a) Taxable gross income, adjusted income or taxable retirement income (a) Tax amount (b) Ratio of (b) to (a) Taxable gross income, adjusted income or taxable retirement income (a) Tax amount (b) Ratio of (b) to (a)
At least Less than At least Less than At least Less than
yen yen yen % yen yen yen % yen yen yen %
1,605,000 1,610,000 214,600 13 1,855,000 1,860,000 261,300 14 3,200,000 3,500,000 The amount calculated by multiplying the amount in (a) by 27.7%, less 317,100 yen
1,610,000 1,615,000 215,500 13 1,860,000 1,865,000 262,300 14
1,615,000 1,620,000 216,500 13 1,865,000 1,870,000 263,200 14
1,620,000 1,625,000 217,400 13 1,870,000 1,875,000 264,100 14
1,625,000 1,630,000 218,300 13 1,875,000 1,880,000 265,100 14
1,630,000 1,635,000 219,300 13 1,880,000 1,885,000 266,000 14 3,500,000 3,800,000 The amount calculated by multiplying the amount in (a) by 28.7%, less 352,100 yen
1,635,000 1,640,000 220,200 13 1,885,000 1,890,000 266,900 14
1,640,000 1,645,000 221,100 13 1,890,000 1,895,000 267,900 14
1,645,000 1,650,000 222,100 13 1,895,000 1,900,000 268,800 14
1,650,000 1,655,000 223,000 13 1,900,000 1,905,000 269,800 14
1,655,000 1,660,000 223,900 13 1,905,000 1,910,000 270,700 14 3,800,000 4,000,000 The amount calculated by multiplying the amount in (a) by 31%, less 439,500 yen
1,660,000 1,665,000 224,900 13 1,910,000 1,915,000 271,600 14
1,665,000 1,670,000 225,800 13 1,915,000 1,920,000 272,600 14
1,670,000 1,675,000 226,700 13 1,920,000 1,925,000 273,500 14
1,675,000 1,680,000 227,700 13 1,925,000 1,930,000 274,400 14
1,680,000 1,685,000 228,600 13 1,930,000 1,935,000 275,400 14 4,000,000 4,400,000 The amount calculated by multiplying the amount in (a) by 32%, less 479,500 yen
1,685,000 1,690,000 229,500 13 1,935,000 1,940,000 276,300 14
1,690,000 1,695,000 230,500 13 1,940,000 1,945,000 277,200 14
1,695,000 1,700,000 231,400 13 1,945,000 1,950,000 278,200 14
1,700,000 1,705,000 232,400 13 1,950,000 1,955,000 279,100 14
1,705,000 1,710,000 233,300 13 1,955,000 1,960,000 280,000 14 4,400,000 5,000,000 The amount calculated by multiplying the amount in (a) by 35%, less 611,500 yen
1,710,000 1,715,000 234,200 13 1,960,000 1,965,000 281,000 14
1,715,000 1,720,000 235,200 13 1,965,000 1,970,000 281,900 14
1,720,000 1,725,000 236,100 13 1,970,000 1,975,000 282,800 14
1,725,000 1,730,000 237,000 13 1,975,000 1,980,000 283,800 14
1,730,000 1,735,000 238,000 13 1,980,000 1,985,000 284,700 14 5,000,000 6,000,000 The amount calculated by multiplying the amount in (a) by 39%, less 811,500 yen
1,735,000 1,740,000 238,900 13 1,985,000 1,990,000 285,600 14
1,740,000 1,745,000 239,800 13 1,990,000 1,995,000 286,600 14
1,745,000 1,750,000 240,800 13 1,995,000 2,000,000 287,500 14
1,750,000 1,755,000 241,700 13
1,755,000 1,760,000 242,600 13 2,000,000 2,500,000 The amount calculated by multiplying the amount in (a) by 21.7%, less 145,500 yen 6,000,000 7,000,000 The amount calculated by multiplying the amount in (a) by 43%, less 1,051,500 yen
1,760,000 1,765,000 243,600 13
1,765,000 1,770,000 244,500 13
1,770,000 1,775,000 245,400 13
1,775,000 1,780,000 246,400 13
1,780,000 1,785,000 247,300 13 2,500,000 2,600,000 The amount calculated by multiplying the amount in (a) by 22.5%, less 165,500 yen 7,000,000 8,000,000 The amount calculated by multiplying the amount in (a) by 46%, less 1,261,500 yen
1,785,000 1,790,000 248,200 13
1,790,000 1,795,000 249,200 13
1,795,000 1,800,000 250,100 13
1,800,000 1,805,000 251,100 13
1,805,000 1,810,000 252,000 13 2,600,000 3,000,000 The amount calculated by multiplying the amount in (a) by 24.7%, less 222,700 yen 8,000,000 9,000,000 The amount calculated by multiplying the amount in (a) by 47%, less 1,341,500 yen
1,810,000 1,815,000 252,900 13
1,815,000 1,820,000 253,900 13
1,820,000 1,825,000 254,800 14
1,825,000 1,830,000 255,700 14
1,830,000 1,835,000 256,700 14 3,000,000 3,200,000 The amount calculated by multiplying the amount in (a) by 25.5%, less 246,700 yen 9,000,000 10,000,000 The amount calculated by multiplying the amount in (a) by 50%, less 1,611,500 yen
1,835,000 1,840,000 257,600 14
1,840,000 1,845,000 258,500 14
1,845,000 1,850,000 259,500 14
1,850,000 1,855,000 260,400 14
(5)
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 %
10,000,000 12,000,000 The amount calculated by multiplying the amount in (a) by 51.2%, less 1,731,500 yen 20,000,000 40,000,000 The amount calculated by multiplying the amount in (a) by 60%, less 3,187,500 yen 60,000,000 80,000,000 The amount calculated by multiplying the amount in (a) by 70%, less 8,187,500 yen
12,000,000 20,000,000 The amount calculated by multiplying the amount in (a) by 55%, less 2,187,500 yen 40,000,000 60,000,000 The amount calculated by multiplying the amount in (a) by 65%, less 5,187,500 yen 80,000,000 yen or more The amount calculated by multiplying the amount in (a) by 75%, less 12,187,500 yen
(Note)
In this table, "adjusted income" means the adjusted income prescribed in Article 90, paragraph (1), item (i) (Averaging Taxation on Fluctuating Income and Ad Hoc Income) of the New Act.
(Remarks)
(1) To find the tax amount for taxable gross income, adjusted income or taxable retirement income, find the applicable row of the "Taxable gross income, adjusted income or taxable retirement income (a)" column according to the taxable gross income, adjusted income or taxable retirement income; the amount stated in the "Tax amount (b)" column of that row is the tax amount sought.
(2) To find the ratio prescribed in Article 90, paragraph (2) of the New Act as replaced pursuant to the provisions of Article 3, paragraph (2) (Special Provisions on the Calculation of Deductions from Income and Tax Amounts for Income Tax for 1971) 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.
machine translation, not official
## 附則別表第二（昭和４６年分の山林所得に係る所得税の簡易税額表）
suppl-3461-113/appdx-2 · https://japanlaw.org/en/income-tax-act/suppl-3461-113/appdx-2
（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
１，０００円未満 ０ ５０，０００ ５１，０００ ５，０００ １３７，０００ １３９，０００ １３，７００
１，０００ ２，０００ １００ ５１，０００ ５２，０００ ５，１００ １３９，０００ １４１，０００ １３，９００
２，０００ ３，０００ ２００ ５２，０００ ５３，０００ ５，２００ １４１，０００ １４３，０００ １４，１００
３，０００ ４，０００ ３００ ５３，０００ ５４，０００ ５，３００ １４３，０００ １４５，０００ １４，３００
４，０００ ５，０００ ４００ ５４，０００ ５５，０００ ５，４００ １４５，０００ １４７，０００ １４，５００
５，０００ ６，０００ ５００ ５５，０００ ５６，０００ ５，５００ １４７，０００ １４９，０００ １４，７００
６，０００ ７，０００ ６００ ５６，０００ ５７，０００ ５，６００ １４９，０００ １５１，０００ １４，９００
７，０００ ８，０００ ７００ ５７，０００ ５８，０００ ５，７００ １５１，０００ １５３，０００ １５，１００
８，０００ ９，０００ ８００ ５８，０００ ５９，０００ ５，８００ １５３，０００ １５５，０００ １５，３００
９，０００ １０，０００ ９００ ５９，０００ ６０，０００ ５，９００ １５５，０００ １５７，０００ １５，５００
１０，０００ １１，０００ １，０００ ６０，０００ ６１，０００ ６，０００ １５７，０００ １５９，０００ １５，７００
１１，０００ １２，０００ １，１００ ６１，０００ ６２，０００ ６，１００ １５９，０００ １６１，０００ １５，９００
１２，０００ １３，０００ １，２００ ６２，０００ ６３，０００ ６，２００ １６１，０００ １６３，０００ １６，１００
１３，０００ １４，０００ １，３００ ６３，０００ ６５，０００ ６，３００ １６３，０００ １６５，０００ １６，３００
１４，０００ １５，０００ １，４００ ６５，０００ ６７，０００ ６，５００ １６５，０００ １６７，０００ １６，５００
１５，０００ １６，０００ １，５００ ６７，０００ ６９，０００ ６，７００ １６７，０００ １６９，０００ １６，７００
１６，０００ １７，０００ １，６００ ６９，０００ ７１，０００ ６，９００ １６９，０００ １７１，０００ １６，９００
１７，０００ １８，０００ １，７００ ７１，０００ ７３，０００ ７，１００ １７１，０００ １７３，０００ １７，１００
１８，０００ １９，０００ １，８００ ７３，０００ ７５，０００ ７，３００ １７３，０００ １７５，０００ １７，３００
１９，０００ ２０，０００ １，９００ ７５，０００ ７７，０００ ７，５００ １７５，０００ １７７，０００ １７，５００
２０，０００ ２１，０００ ２，０００ ７７，０００ ７９，０００ ７，７００ １７７，０００ １７９，０００ １７，７００
２１，０００ ２２，０００ ２，１００ ７９，０００ ８１，０００ ７，９００ １７９，０００ １８１，０００ １７，９００
２２，０００ ２３，０００ ２，２００ ８１，０００ ８３，０００ ８，１００ １８１，０００ １８３，０００ １８，１００
２３，０００ ２４，０００ ２，３００ ８３，０００ ８５，０００ ８，３００ １８３，０００ １８５，０００ １８，３００
２４，０００ ２５，０００ ２，４００ ８５，０００ ８７，０００ ８，５００ １８５，０００ １８７，０００ １８，５００
２５，０００ ２６，０００ ２，５００ ８７，０００ ８９，０００ ８，７００ １８７，０００ １８９，０００ １８，７００
２６，０００ ２７，０００ ２，６００ ８９，０００ ９１，０００ ８，９００ １８９，０００ １９１，０００ １８，９００
２７，０００ ２８，０００ ２，７００ ９１，０００ ９３，０００ ９，１００ １９１，０００ １９３，０００ １９，１００
２８，０００ ２９，０００ ２，８００ ９３，０００ ９５，０００ ９，３００ １９３，０００ １９５，０００ １９，３００
２９，０００ ３０，０００ ２，９００ ９５，０００ ９７，０００ ９，５００ １９５，０００ １９８，０００ １９，５００
３０，０００ ３１，０００ ３，０００ ９７，０００ ９９，０００ ９，７００ １９８，０００ ２０１，０００ １９，８００
３１，０００ ３２，０００ ３，１００ ９９，０００ １０１，０００ ９，９００ ２０１，０００ ２０４，０００ ２０，１００
３２，０００ ３３，０００ ３，２００ １０１，０００ １０３，０００ １０，１００ ２０４，０００ ２０７，０００ ２０，４００
３３，０００ ３４，０００ ３，３００ １０３，０００ １０５，０００ １０，３００ ２０７，０００ ２１０，０００ ２０，７００
３４，０００ ３５，０００ ３，４００ １０５，０００ １０７，０００ １０，５００ ２１０，０００ ２１３，０００ ２１，０００
３５，０００ ３６，０００ ３，５００ １０７，０００ １０９，０００ １０，７００ ２１３，０００ ２１６，０００ ２１，３００
３６，０００ ３７，０００ ３，６００ １０９，０００ １１１，０００ １０，９００ ２１６，０００ ２１９，０００ ２１，６００
３７，０００ ３８，０００ ３，７００ １１１，０００ １１３，０００ １１，１００ ２１９，０００ ２２２，０００ ２１，９００
３８，０００ ３９，０００ ３，８００ １１３，０００ １１５，０００ １１，３００ ２２２，０００ ２２５，０００ ２２，２００
３９，０００ ４０，０００ ３，９００ １１５，０００ １１７，０００ １１，５００ ２２５，０００ ２２８，０００ ２２，５００
４０，０００ ４１，０００ ４，０００ １１７，０００ １１９，０００ １１，７００ ２２８，０００ ２３１，０００ ２２，８００
４１，０００ ４２，０００ ４，１００ １１９，０００ １２１，０００ １１，９００ ２３１，０００ ２３４，０００ ２３，１００
４２，０００ ４３，０００ ４，２００ １２１，０００ １２３，０００ １２，１００ ２３４，０００ ２３７，０００ ２３，４００
４３，０００ ４４，０００ ４，３００ １２３，０００ １２５，０００ １２，３００ ２３７，０００ ２４０，０００ ２３，７００
４４，０００ ４５，０００ ４，４００ １２５，０００ １２７，０００ １２，５００ ２４０，０００ ２４３，０００ ２４，０００
４５，０００ ４６，０００ ４，５００ １２７，０００ １２９，０００ １２，７００ ２４３，０００ ２４６，０００ ２４，３００
４６，０００ ４７，０００ ４，６００ １２９，０００ １３１，０００ １２，９００ ２４６，０００ ２４９，０００ ２４，６００
４７，０００ ４８，０００ ４，７００ １３１，０００ １３３，０００ １３，１００ ２４９，０００ ２５２，０００ ２４，９００
４８，０００ ４９，０００ ４，８００ １３３，０００ １３５，０００ １３，３００ ２５２，０００ ２５５，０００ ２５，２００
４９，０００ ５０，０００ ４，９００ １３５，０００ １３７，０００ １３，５００ ２５５，０００ ２５８，０００ ２５，５００
（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 ２５，８００ ４１４，０００ ４１８，０００ ４１，４００ ６１４，０００ ６１８，０００ ６１，４００
２６１，０００ ２６４，０００ ２６，１００ ４１８，０００ ４２２，０００ ４１，８００ ６１８，０００ ６２２，０００ ６１，８００
２６４，０００ ２６７，０００ ２６，４００ ４２２，０００ ４２６，０００ ４２，２００ ６２２，０００ ６２６，０００ ６２，２００
２６７，０００ ２７０，０００ ２６，７００ ４２６，０００ ４３０，０００ ４２，６００ ６２６，０００ ６３０，０００ ６２，６００
２７０，０００ ２７３，０００ ２７，０００ ４３０，０００ ４３４，０００ ４３，０００ ６３０，０００ ６３４，０００ ６３，０００
２７３，０００ ２７６，０００ ２７，３００ ４３４，０００ ４３８，０００ ４３，４００ ６３４，０００ ６３８，０００ ６３，４００
２７６，０００ ２７９，０００ ２７，６００ ４３８，０００ ４４２，０００ ４３，８００ ６３８，０００ ６４２，０００ ６３，８００
２７９，０００ ２８２，０００ ２７，９００ ４４２，０００ ４４６，０００ ４４，２００ ６４２，０００ ６４６，０００ ６４，２００
２８２，０００ ２８５，０００ ２８，２００ ４４６，０００ ４５０，０００ ４４，６００ ６４６，０００ ６５０，０００ ６４，６００
２８５，０００ ２８８，０００ ２８，５００ ４５０，０００ ４５４，０００ ４５，０００ ６５０，０００ ６５５，０００ ６５，０００
２８８，０００ ２９１，０００ ２８，８００ ４５４，０００ ４５８，０００ ４５，４００ ６５５，０００ ６６０，０００ ６５，５００
２９１，０００ ２９４，０００ ２９，１００ ４５８，０００ ４６２，０００ ４５，８００ ６６０，０００ ６６５，０００ ６６，０００
２９４，０００ ２９７，０００ ２９，４００ ４６２，０００ ４６６，０００ ４６，２００ ６６５，０００ ６７０，０００ ６６，５００
２９７，０００ ３００，０００ ２９，７００ ４６６，０００ ４７０，０００ ４６，６００ ６７０，０００ ６７５，０００ ６７，０００
３００，０００ ３０３，０００ ３０，０００ ４７０，０００ ４７４，０００ ４７，０００ ６７５，０００ ６８０，０００ ６７，５００
３０３，０００ ３０６，０００ ３０，３００ ４７４，０００ ４７８，０００ ４７，４００ ６８０，０００ ６８５，０００ ６８，０００
３０６，０００ ３０９，０００ ３０，６００ ４７８，０００ ４８２，０００ ４７，８００ ６８５，０００ ６９０，０００ ６８，５００
３０９，０００ ３１２，０００ ３０，９００ ４８２，０００ ４８６，０００ ４８，２００ ６９０，０００ ６９５，０００ ６９，０００
３１２，０００ ３１５，０００ ３１，２００ ４８６，０００ ４９０，０００ ４８，６００ ６９５，０００ ７００，０００ ６９，５００
３１５，０００ ３１８，０００ ３１，５００ ４９０，０００ ４９４，０００ ４９，０００ ７００，０００ ７０５，０００ ７０，０００
３１８，０００ ３２１，０００ ３１，８００ ４９４，０００ ４９８，０００ ４９，４００ ７０５，０００ ７１０，０００ ７０，５００
３２１，０００ ３２４，０００ ３２，１００ ４９８，０００ ５０２，０００ ４９，８００ ７１０，０００ ７１５，０００ ７１，０００
３２４，０００ ３２７，０００ ３２，４００ ５０２，０００ ５０６，０００ ５０，２００ ７１５，０００ ７２０，０００ ７１，５００
３２７，０００ ３３０，０００ ３２，７００ ５０６，０００ ５１０，０００ ５０，６００ ７２０，０００ ７２５，０００ ７２，０００
３３０，０００ ３３３，０００ ３３，０００ ５１０，０００ ５１４，０００ ５１，０００ ７２５，０００ ７３０，０００ ７２，５００
３３３，０００ ３３６，０００ ３３，３００ ５１４，０００ ５１８，０００ ５１，４００ ７３０，０００ ７３５，０００ ７３，０００
３３６，０００ ３３９，０００ ３３，６００ ５１８，０００ ５２２，０００ ５１，８００ ７３５，０００ ７４０，０００ ７３，５００
３３９，０００ ３４２，０００ ３３，９００ ５２２，０００ ５２６，０００ ５２，２００ ７４０，０００ ７４５，０００ ７４，０００
３４２，０００ ３４５，０００ ３４，２００ ５２６，０００ ５３０，０００ ５２，６００ ７４５，０００ ７５０，０００ ７４，５００
３４５，０００ ３４８，０００ ３４，５００ ５３０，０００ ５３４，０００ ５３，０００ ７５０，０００ ７５５，０００ ７５，０００
３４８，０００ ３５１，０００ ３４，８００ ５３４，０００ ５３８，０００ ５３，４００ ７５５，０００ ７６０，０００ ７５，５００
３５１，０００ ３５４，０００ ３５，１００ ５３８，０００ ５４２，０００ ５３，８００ ７６０，０００ ７６５，０００ ７６，０００
３５４，０００ ３５７，０００ ３５，４００ ５４２，０００ ５４６，０００ ５４，２００ ７６５，０００ ７７０，０００ ７６，５００
３５７，０００ ３６０，０００ ３５，７００ ５４６，０００ ５５０，０００ ５４，６００ ７７０，０００ ７７５，０００ ７７，０００
３６０，０００ ３６３，０００ ３６，０００ ５５０，０００ ５５４，０００ ５５，０００ ７７５，０００ ７８０，０００ ７７，５００
３６３，０００ ３６６，０００ ３６，３００ ５５４，０００ ５５８，０００ ５５，４００ ７８０，０００ ７８５，０００ ７８，０００
３６６，０００ ３６９，０００ ３６，６００ ５５８，０００ ５６２，０００ ５５，８００ ７８５，０００ ７９０，０００ ７８，５００
３６９，０００ ３７２，０００ ３６，９００ ５６２，０００ ５６６，０００ ５６，２００ ７９０，０００ ７９５，０００ ７９，０００
３７２，０００ ３７５，０００ ３７，２００ ５６６，０００ ５７０，０００ ５６，６００ ７９５，０００ ８００，０００ ７９，５００
３７５，０００ ３７８，０００ ３７，５００ ５７０，０００ ５７４，０００ ５７，０００ ８００，０００ ８０５，０００ ８０，０００
３７８，０００ ３８１，０００ ３７，８００ ５７４，０００ ５７８，０００ ５７，４００ ８０５，０００ ８１０，０００ ８０，５００
３８１，０００ ３８４，０００ ３８，１００ ５７８，０００ ５８２，０００ ５７，８００ ８１０，０００ ８１５，０００ ８１，０００
３８４，０００ ３８７，０００ ３８，４００ ５８２，０００ ５８６，０００ ５８，２００ ８１５，０００ ８２０，０００ ８１，５００
３８７，０００ ３９０，０００ ３８，７００ ５８６，０００ ５９０，０００ ５８，６００ ８２０，０００ ８２５，０００ ８２，０００
３９０，０００ ３９４，０００ ３９，０００ ５９０，０００ ５９４，０００ ５９，０００ ８２５，０００ ８３０，０００ ８２，５００
３９４，０００ ３９８，０００ ３９，４００ ５９４，０００ ５９８，０００ ５９，４００ ８３０，０００ ８３５，０００ ８３，０００
３９８，０００ ４０２，０００ ３９，８００ ５９８，０００ ６０２，０００ ５９，８００ ８３５，０００ ８４０，０００ ８３，５００
４０２，０００ ４０６，０００ ４０，２００ ６０２，０００ ６０６，０００ ６０，２００ ８４０，０００ ８４５，０００ ８４，０００
４０６，０００ ４１０，０００ ４０，６００ ６０６，０００ ６１０，０００ ６０，６００ ８４５，０００ ８５０，０００ ８４，５００
４１０，０００ ４１４，０００ ４１，０００ ６１０，０００ ６１４，０００ ６１，０００ ８５０，０００ ８５５，０００ ８５，０００
（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 円 円
８５５，０００ ８６０，０００ ８５，５００ １，１０５，０００ １，１１０，０００ １１０，５００ １，３５５，０００ １，３６０，０００ １３５，５００
８６０，０００ ８６５，０００ ８６，０００ １，１１０，０００ １，１１５，０００ １１１，０００ １，３６０，０００ １，３６５，０００ １３６，０００
８６５，０００ ８７０，０００ ８６，５００ １，１１５，０００ １，１２０，０００ １１１，５００ １，３６５，０００ １，３７０，０００ １３６，５００
８７０，０００ ８７５，０００ ８７，０００ １，１２０，０００ １，１２５，０００ １１２，０００ １，３７０，０００ １，３７５，０００ １３７，０００
８７５，０００ ８８０，０００ ８７，５００ １，１２５，０００ １，１３０，０００ １１２，５００ １，３７５，０００ １，３８０，０００ １３７，５００
８８０，０００ ８８５，０００ ８８，０００ １，１３０，０００ １，１３５，０００ １１３，０００ １，３８０，０００ １，３８５，０００ １３８，０００
８８５，０００ ８９０，０００ ８８，５００ １，１３５，０００ １，１４０，０００ １１３，５００ １，３８５，０００ １，３９０，０００ １３８，５００
８９０，０００ ８９５，０００ ８９，０００ １，１４０，０００ １，１４５，０００ １１４，０００ １，３９０，０００ １，３９５，０００ １３９，０００
８９５，０００ ９００，０００ ８９，５００ １，１４５，０００ １，１５０，０００ １１４，５００ １，３９５，０００ １，４００，０００ １３９，５００
９００，０００ ９０５，０００ ９０，０００ １，１５０，０００ １，１５５，０００ １１５，０００ １，４００，０００ １，４０５，０００ １４０，０００
９０５，０００ ９１０，０００ ９０，５００ １，１５５，０００ １，１６０，０００ １１５，５００ １，４０５，０００ １，４１０，０００ １４０，５００
９１０，０００ ９１５，０００ ９１，０００ １，１６０，０００ １，１６５，０００ １１６，０００ １，４１０，０００ １，４１５，０００ １４１，０００
９１５，０００ ９２０，０００ ９１，５００ １，１６５，０００ １，１７０，０００ １１６，５００ １，４１５，０００ １，４２０，０００ １４１，５００
９２０，０００ ９２５，０００ ９２，０００ １，１７０，０００ １，１７５，０００ １１７，０００ １，４２０，０００ １，４２５，０００ １４２，０００
９２５，０００ ９３０，０００ ９２，５００ １，１７５，０００ １，１８０，０００ １１７，５００ １，４２５，０００ １，４３０，０００ １４２，５００
９３０，０００ ９３５，０００ ９３，０００ １，１８０，０００ １，１８５，０００ １１８，０００ １，４３０，０００ １，４３５，０００ １４３，０００
９３５，０００ ９４０，０００ ９３，５００ １，１８５，０００ １，１９０，０００ １１８，５００ １，４３５，０００ １，４４０，０００ １４３，５００
９４０，０００ ９４５，０００ ９４，０００ １，１９０，０００ １，１９５，０００ １１９，０００ １，４４０，０００ １，４４５，０００ １４４，０００
９４５，０００ ９５０，０００ ９４，５００ １，１９５，０００ １，２００，０００ １１９，５００ １，４４５，０００ １，４５０，０００ １４４，５００
９５０，０００ ９５５，０００ ９５，０００ １，２００，０００ １，２０５，０００ １２０，０００ １，４５０，０００ １，４５５，０００ １４５，０００
９５５，０００ ９６０，０００ ９５，５００ １，２０５，０００ １，２１０，０００ １２０，５００ １，４５５，０００ １，４６０，０００ １４５，５００
９６０，０００ ９６５，０００ ９６，０００ １，２１０，０００ １，２１５，０００ １２１，０００ １，４６０，０００ １，４６５，０００ １４６，０００
９６５，０００ ９７０，０００ ９６，５００ １，２１５，０００ １，２２０，０００ １２１，５００ １，４６５，０００ １，４７０，０００ １４６，５００
９７０，０００ ９７５，０００ ９７，０００ １，２２０，０００ １，２２５，０００ １２２，０００ １，４７０，０００ １，４７５，０００ １４７，０００
９７５，０００ ９８０，０００ ９７，５００ １，２２５，０００ １，２３０，０００ １２２，５００ １，４７５，０００ １，４８０，０００ １４７，５００
９８０，０００ ９８５，０００ ９８，０００ １，２３０，０００ １，２３５，０００ １２３，０００ １，４８０，０００ １，４８５，０００ １４８，０００
９８５，０００ ９９０，０００ ９８，５００ １，２３５，０００ １，２４０，０００ １２３，５００ １，４８５，０００ １，４９０，０００ １４８，５００
９９０，０００ ９９５，０００ ９９，０００ １，２４０，０００ １，２４５，０００ １２４，０００ １，４９０，０００ １，４９５，０００ １４９，０００
９９５，０００ １，０００，０００ ９９，５００ １，２４５，０００ １，２５０，０００ １２４，５００ １，４９５，０００ １，５００，０００ １４９，５００
１，０００，０００ １，００５，０００ １００，０００ １，２５０，０００ １，２５５，０００ １２５，０００ １，５００，０００ １，５０５，０００ １５０，０００
１，００５，０００ １，０１０，０００ １００，５００ １，２５５，０００ １，２６０，０００ １２５，５００ １，５０５，０００ １，５１０，０００ １５０，５００
１，０１０，０００ １，０１５，０００ １０１，０００ １，２６０，０００ １，２６５，０００ １２６，０００ １，５１０，０００ １，５１５，０００ １５１，０００
１，０１５，０００ １，０２０，０００ １０１，５００ １，２６５，０００ １，２７０，０００ １２６，５００ １，５１５，０００ １，５２０，０００ １５１，５００
１，０２０，０００ １，０２５，０００ １０２，０００ １，２７０，０００ １，２７５，０００ １２７，０００ １，５２０，０００ １，５２５，０００ １５２，１００
１，０２５，０００ １，０３０，０００ １０２，５００ １，２７５，０００ １，２８０，０００ １２７，５００ １，５２５，０００ １，５３０，０００ １５２，６００
１，０３０，０００ １，０３５，０００ １０３，０００ １，２８０，０００ １，２８５，０００ １２８，０００ １，５３０，０００ １，５３５，０００ １５３，１００
１，０３５，０００ １，０４０，０００ １０３，５００ １，２８５，０００ １，２９０，０００ １２８，５００ １，５３５，０００ １，５４０，０００ １５３，６００
１，０４０，０００ １，０４５，０００ １０４，０００ １，２９０，０００ １，２９５，０００ １２９，０００ １，５４０，０００ １，５４５，０００ １５４，２００
１，０４５，０００ １，０５０，０００ １０４，５００ １，２９５，０００ １，３００，０００ １２９，５００ １，５４５，０００ １，５５０，０００ １５４，７００
１，０５０，０００ １，０５５，０００ １０５，０００ １，３００，０００ １，３０５，０００ １３０，０００ １，５５０，０００ １，５５５，０００ １５５，２００
１，０５５，０００ １，０６０，０００ １０５，５００ １，３０５，０００ １，３１０，０００ １３０，５００ １，５５５，０００ １，５６０，０００ １５５，７００
１，０６０，０００ １，０６５，０００ １０６，０００ １，３１０，０００ １，３１５，０００ １３１，０００ １，５６０，０００ １，５６５，０００ １５６，３００
１，０６５，０００ １，０７０，０００ １０６，５００ １，３１５，０００ １，３２０，０００ １３１，５００ １，５６５，０００ １，５７０，０００ １５６，８００
１，０７０，０００ １，０７５，０００ １０７，０００ １，３２０，０００ １，３２５，０００ １３２，０００ １，５７０，０００ １，５７５，０００ １５７，３００
１，０７５，０００ １，０８０，０００ １０７，５００ １，３２５，０００ １，３３０，０００ １３２，５００ １，５７５，０００ １，５８０，０００ １５７，８００
１，０８０，０００ １，０８５，０００ １０８，０００ １，３３０，０００ １，３３５，０００ １３３，０００ １，５８０，０００ １，５８５，０００ １５８，４００
１，０８５，０００ １，０９０，０００ １０８，５００ １，３３５，０００ １，３４０，０００ １３３，５００ １，５８５，０００ １，５９０，０００ １５８，９００
１，０９０，０００ １，０９５，０００ １０９，０００ １，３４０，０００ １，３４５，０００ １３４，０００ １，５９０，０００ １，５９５，０００ １５９，４００
１，０９５，０００ １，１００，０００ １０９，５００ １，３４５，０００ １，３５０，０００ １３４，５００ １，５９５，０００ １，６００，０００ １５９，９００
１，１００，０００ １，１０５，０００ １１０，０００ １，３５０，０００ １，３５５，０００ １３５，０００ １，６００，０００ １，６０５，０００ １６０，５００
（四）
課税山林所得金額 税額 課税山林所得金額 税額 課税山林所得金額 税額
以上 未満 以上 未満 以上 未満
円 円 円 円 円 円 円 円
１，６０５，０００ １，６１０，０００ １６１，０００ １，８５５，０００ １，８６０，０００ １８７，２００ ６，０００，０００ ７，５００，０００ 課税山林所得金額に１６．５％を乗じて算出した金額から２５５，０００円を控除した金額
１，６１０，０００ １，６１５，０００ １６１，５００ １，８６０，０００ １，８６５，０００ １８７，８００
１，６１５，０００ １，６２０，０００ １６２，０００ １，８６５，０００ １，８７０，０００ １８８，３００
１，６２０，０００ １，６２５，０００ １６２，６００ １，８７０，０００ １，８７５，０００ １８８，８００
１，６２５，０００ １，６３０，０００ １６３，１００ １，８７５，０００ １，８８０，０００ １８９，３００
１，６３０，０００ １，６３５，０００ １６３，６００ １，８８０，０００ １，８８５，０００ １８９，９００ ７，５００，０００ ８，０００，０００ 課税山林所得金額に１７．２％を乗じて算出した金額から３０７，５００円を控除した金額
１，６３５，０００ １，６４０，０００ １６４，１００ １，８８５，０００ １，８９０，０００ １９０，４００
１，６４０，０００ １，６４５，０００ １６４，７００ １，８９０，０００ １，８９５，０００ １９０，９００
１，６４５，０００ １，６５０，０００ １６５，２００ １，８９５，０００ １，９００，０００ １９１，４００
１，６５０，０００ １，６５５，０００ １６５，７００ １，９００，０００ １，９０５，０００ １９２，０００
１，６５５，０００ １，６６０，０００ １６６，２００ １，９０５，０００ １，９１０，０００ １９２，５００ ８，０００，０００ １０，０００，０００ 課税山林所得金額に１８．７％を乗じて算出した金額から４２７，５００円を控除した金額
１，６６０，０００ １，６６５，０００ １６６，８００ １，９１０，０００ １，９１５，０００ １９３，０００
１，６６５，０００ １，６７０，０００ １６７，３００ １，９１５，０００ １，９２０，０００ １９３，５００
１，６７０，０００ １，６７５，０００ １６７，８００ １，９２０，０００ １，９２５，０００ １９４，１００
１，６７５，０００ １，６８０，０００ １６８，３００ １，９２５，０００ １，９３０，０００ １９４，６００
１，６８０，０００ １，６８５，０００ １６８，９００ １，９３０，０００ １，９３５，０００ １９５，１００ １０，０００，０００ １２，５００，０００ 課税山林所得金額に２１．７％を乗じて算出した金額から７２７，５００円を控除した金額
１，６８５，０００ １，６９０，０００ １６９，４００ １，９３５，０００ １，９４０，０００ １９５，６００
１，６９０，０００ １，６９５，０００ １６９，９００ １，９４０，０００ １，９４５，０００ １９６，２００
１，６９５，０００ １，７００，０００ １７０，４００ １，９４５，０００ １，９５０，０００ １９６，７００
１，７００，０００ １，７０５，０００ １７１，０００ １，９５０，０００ １，９５５，０００ １９７，２００
１，７０５，０００ １，７１０，０００ １７１，５００ １，９５５，０００ １，９６０，０００ １９７，７００ １２，５００，０００ １３，０００，０００ 課税山林所得金額に２２．５％を乗じて算出した金額から８２７，５００円を控除した金額
１，７１０，０００ １，７１５，０００ １７２，０００ １，９６０，０００ １，９６５，０００ １９８，３００
１，７１５，０００ １，７２０，０００ １７２，５００ １，９６５，０００ １，９７０，０００ １９８，８００
１，７２０，０００ １，７２５，０００ １７３，１００ １，９７０，０００ １，９７５，０００ １９９，３００
１，７２５，０００ １，７３０，０００ １７３，６００ １，９７５，０００ １，９８０，０００ １９９，８００
１，７３０，０００ １，７３５，０００ １７４，１００ １，９８０，０００ １，９８５，０００ ２００，４００ １３，０００，０００ １５，０００，０００ 課税山林所得金額に２４．７％を乗じて算出した金額から１，１１３，５００円を控除した金額
１，７３５，０００ １，７４０，０００ １７４，６００ １，９８５，０００ １，９９０，０００ ２００，９００
１，７４０，０００ １，７４５，０００ １７５，２００ １，９９０，０００ １，９９５，０００ ２０１，４００
１，７４５，０００ １，７５０，０００ １７５，７００ １，９９５，０００ ２，０００，０００ ２０１，９００
１，７５０，０００ １，７５５，０００ １７６，２００
１，７５５，０００ １，７６０，０００ １７６，７００ ２，０００，０００ ３，０００，０００ 課税山林所得金額に１２％を乗じて算出した金額から３７，５００円を控除した金額 １５，０００，０００ １６，０００，０００ 課税山林所得金額に２５．５％を乗じて算出した金額から１，２３３，５００円を控除した金額
１，７６０，０００ １，７６５，０００ １７７，３００
１，７６５，０００ １，７７０，０００ １７７，８００
１，７７０，０００ １，７７５，０００ １７８，３００
１，７７５，０００ １，７８０，０００ １７８，８００
１，７８０，０００ １，７８５，０００ １７９，４００ ３，０００，０００ ４，０００，０００ 課税山林所得金額に１２．５％を乗じて算出した金額から５２，５００円を控除した金額 １６，０００，０００ １７，５００，０００ 課税山林所得金額に２７．７％を乗じて算出した金額から１，５８５，５００円を控除した金額
１，７８５，０００ １，７９０，０００ １７９，９００
１，７９０，０００ １，７９５，０００ １８０，４００
１，７９５，０００ １，８００，０００ １８０，９００
１，８００，０００ １，８０５，０００ １８１，５００
１，８０５，０００ １，８１０，０００ １８２，０００ ４，０００，０００ ４，５００，０００ 課税山林所得金額に１４％を乗じて算出した金額から１１２，５００円を控除した金額 １７，５００，０００ １９，０００，０００ 課税山林所得金額に２８．７％を乗じて算出した金額から１，７６０，５００円を控除した金額
１，８１０，０００ １，８１５，０００ １８２，５００
１，８１５，０００ １，８２０，０００ １８３，０００
１，８２０，０００ １，８２５，０００ １８３，６００
１，８２５，０００ １，８３０，０００ １８４，１００
１，８３０，０００ １，８３５，０００ １８４，６００ ４，５００，０００ ６，０００，０００ 課税山林所得金額に１４．５％を乗じて算出した金額から１３５，０００円を控除した金額 １９，０００，０００ ２０，０００，０００ 課税山林所得金額に３１％を乗じて算出した金額から２，１９７，５００円を控除した金額
１，８３５，０００ １，８４０，０００ １８５，１００
１，８４０，０００ １，８４５，０００ １８５，７００
１，８４５，０００ １，８５０，０００ １８６，２００
１，８５０，０００ １，８５５，０００ １８６，７００
（五）
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
２０，０００，０００ ２２，０００，０００ 課税山林所得金額に３２％を乗じて算出した金額から２，３９７，５００円を控除した金額 ４０，０００，０００ ４５，０００，０００ 課税山林所得金額に４７％を乗じて算出した金額から６，７０７，５００円を控除した金額 ２００，０００，０００ ３００，０００，０００ 課税山林所得金額に６５％を乗じて算出した金額から２５，９３７，５００円を控除した金額
２２，０００，０００ ２５，０００，０００ 課税山林所得金額に３５％を乗じて算出した金額から３，０５７，５００円を控除した金額 ４５，０００，０００ 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８，０５７，５００円を控除した金額 ３００，０００，０００ ４００，０００，０００ 課税山林所得金額に７０％を乗じて算出した金額から４０，９３７，５００円を控除した金額
２５，０００，０００ ３０，０００，０００ 課税山林所得金額に３９％を乗じて算出した金額から４，０５７，５００円を控除した金額 ５０，０００，０００ ６０，０００，０００ 課税山林所得金額に５１．２％を乗じて算出した金額から８，６５７，５００円を控除した金額 ４００，０００，０００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６０，９３７，５００円を控除した金額
３０，０００，０００ ３５，０００，０００ 課税山林所得金額に４３％を乗じて算出した金額から５，２５７，５００円を控除した金額 ６０，０００，０００ １００，０００，０００ 課税山林所得金額に５５％を乗じて算出した金額から１０，９３７，５００円を控除した金額
３５，０００，０００ ４０，０００，０００ 課税山林所得金額に４６％を乗じて算出した金額から６，３０７，５００円を控除した金額 １００，０００，０００ ２００，０００，０００ 課税山林所得金額に６０％を乗じて算出した金額から１５，９３７，５００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 Tax amount Taxable timber income Tax amount Taxable timber income 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 1,000 yen 0 50,000 51,000 5,000 137,000 139,000 13,700
1,000 2,000 100 51,000 52,000 5,100 139,000 141,000 13,900
2,000 3,000 200 52,000 53,000 5,200 141,000 143,000 14,100
3,000 4,000 300 53,000 54,000 5,300 143,000 145,000 14,300
4,000 5,000 400 54,000 55,000 5,400 145,000 147,000 14,500
5,000 6,000 500 55,000 56,000 5,500 147,000 149,000 14,700
6,000 7,000 600 56,000 57,000 5,600 149,000 151,000 14,900
7,000 8,000 700 57,000 58,000 5,700 151,000 153,000 15,100
8,000 9,000 800 58,000 59,000 5,800 153,000 155,000 15,300
9,000 10,000 900 59,000 60,000 5,900 155,000 157,000 15,500
10,000 11,000 1,000 60,000 61,000 6,000 157,000 159,000 15,700
11,000 12,000 1,100 61,000 62,000 6,100 159,000 161,000 15,900
12,000 13,000 1,200 62,000 63,000 6,200 161,000 163,000 16,100
13,000 14,000 1,300 63,000 65,000 6,300 163,000 165,000 16,300
14,000 15,000 1,400 65,000 67,000 6,500 165,000 167,000 16,500
15,000 16,000 1,500 67,000 69,000 6,700 167,000 169,000 16,700
16,000 17,000 1,600 69,000 71,000 6,900 169,000 171,000 16,900
17,000 18,000 1,700 71,000 73,000 7,100 171,000 173,000 17,100
18,000 19,000 1,800 73,000 75,000 7,300 173,000 175,000 17,300
19,000 20,000 1,900 75,000 77,000 7,500 175,000 177,000 17,500
20,000 21,000 2,000 77,000 79,000 7,700 177,000 179,000 17,700
21,000 22,000 2,100 79,000 81,000 7,900 179,000 181,000 17,900
22,000 23,000 2,200 81,000 83,000 8,100 181,000 183,000 18,100
23,000 24,000 2,300 83,000 85,000 8,300 183,000 185,000 18,300
24,000 25,000 2,400 85,000 87,000 8,500 185,000 187,000 18,500
25,000 26,000 2,500 87,000 89,000 8,700 187,000 189,000 18,700
26,000 27,000 2,600 89,000 91,000 8,900 189,000 191,000 18,900
27,000 28,000 2,700 91,000 93,000 9,100 191,000 193,000 19,100
28,000 29,000 2,800 93,000 95,000 9,300 193,000 195,000 19,300
29,000 30,000 2,900 95,000 97,000 9,500 195,000 198,000 19,500
30,000 31,000 3,000 97,000 99,000 9,700 198,000 201,000 19,800
31,000 32,000 3,100 99,000 101,000 9,900 201,000 204,000 20,100
32,000 33,000 3,200 101,000 103,000 10,100 204,000 207,000 20,400
33,000 34,000 3,300 103,000 105,000 10,300 207,000 210,000 20,700
34,000 35,000 3,400 105,000 107,000 10,500 210,000 213,000 21,000
35,000 36,000 3,500 107,000 109,000 10,700 213,000 216,000 21,300
36,000 37,000 3,600 109,000 111,000 10,900 216,000 219,000 21,600
37,000 38,000 3,700 111,000 113,000 11,100 219,000 222,000 21,900
38,000 39,000 3,800 113,000 115,000 11,300 222,000 225,000 22,200
39,000 40,000 3,900 115,000 117,000 11,500 225,000 228,000 22,500
40,000 41,000 4,000 117,000 119,000 11,700 228,000 231,000 22,800
41,000 42,000 4,100 119,000 121,000 11,900 231,000 234,000 23,100
42,000 43,000 4,200 121,000 123,000 12,100 234,000 237,000 23,400
43,000 44,000 4,300 123,000 125,000 12,300 237,000 240,000 23,700
44,000 45,000 4,400 125,000 127,000 12,500 240,000 243,000 24,000
45,000 46,000 4,500 127,000 129,000 12,700 243,000 246,000 24,300
46,000 47,000 4,600 129,000 131,000 12,900 246,000 249,000 24,600
47,000 48,000 4,700 131,000 133,000 13,100 249,000 252,000 24,900
48,000 49,000 4,800 133,000 135,000 13,300 252,000 255,000 25,200
49,000 50,000 4,900 135,000 137,000 13,500 255,000 258,000 25,500
(2)
Taxable timber income Tax amount Taxable timber income Tax amount Taxable timber income 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 25,800 414,000 418,000 41,400 614,000 618,000 61,400
261,000 264,000 26,100 418,000 422,000 41,800 618,000 622,000 61,800
264,000 267,000 26,400 422,000 426,000 42,200 622,000 626,000 62,200
267,000 270,000 26,700 426,000 430,000 42,600 626,000 630,000 62,600
270,000 273,000 27,000 430,000 434,000 43,000 630,000 634,000 63,000
273,000 276,000 27,300 434,000 438,000 43,400 634,000 638,000 63,400
276,000 279,000 27,600 438,000 442,000 43,800 638,000 642,000 63,800
279,000 282,000 27,900 442,000 446,000 44,200 642,000 646,000 64,200
282,000 285,000 28,200 446,000 450,000 44,600 646,000 650,000 64,600
285,000 288,000 28,500 450,000 454,000 45,000 650,000 655,000 65,000
288,000 291,000 28,800 454,000 458,000 45,400 655,000 660,000 65,500
291,000 294,000 29,100 458,000 462,000 45,800 660,000 665,000 66,000
294,000 297,000 29,400 462,000 466,000 46,200 665,000 670,000 66,500
297,000 300,000 29,700 466,000 470,000 46,600 670,000 675,000 67,000
300,000 303,000 30,000 470,000 474,000 47,000 675,000 680,000 67,500
303,000 306,000 30,300 474,000 478,000 47,400 680,000 685,000 68,000
306,000 309,000 30,600 478,000 482,000 47,800 685,000 690,000 68,500
309,000 312,000 30,900 482,000 486,000 48,200 690,000 695,000 69,000
312,000 315,000 31,200 486,000 490,000 48,600 695,000 700,000 69,500
315,000 318,000 31,500 490,000 494,000 49,000 700,000 705,000 70,000
318,000 321,000 31,800 494,000 498,000 49,400 705,000 710,000 70,500
321,000 324,000 32,100 498,000 502,000 49,800 710,000 715,000 71,000
324,000 327,000 32,400 502,000 506,000 50,200 715,000 720,000 71,500
327,000 330,000 32,700 506,000 510,000 50,600 720,000 725,000 72,000
330,000 333,000 33,000 510,000 514,000 51,000 725,000 730,000 72,500
333,000 336,000 33,300 514,000 518,000 51,400 730,000 735,000 73,000
336,000 339,000 33,600 518,000 522,000 51,800 735,000 740,000 73,500
339,000 342,000 33,900 522,000 526,000 52,200 740,000 745,000 74,000
342,000 345,000 34,200 526,000 530,000 52,600 745,000 750,000 74,500
345,000 348,000 34,500 530,000 534,000 53,000 750,000 755,000 75,000
348,000 351,000 34,800 534,000 538,000 53,400 755,000 760,000 75,500
351,000 354,000 35,100 538,000 542,000 53,800 760,000 765,000 76,000
354,000 357,000 35,400 542,000 546,000 54,200 765,000 770,000 76,500
357,000 360,000 35,700 546,000 550,000 54,600 770,000 775,000 77,000
360,000 363,000 36,000 550,000 554,000 55,000 775,000 780,000 77,500
363,000 366,000 36,300 554,000 558,000 55,400 780,000 785,000 78,000
366,000 369,000 36,600 558,000 562,000 55,800 785,000 790,000 78,500
369,000 372,000 36,900 562,000 566,000 56,200 790,000 795,000 79,000
372,000 375,000 37,200 566,000 570,000 56,600 795,000 800,000 79,500
375,000 378,000 37,500 570,000 574,000 57,000 800,000 805,000 80,000
378,000 381,000 37,800 574,000 578,000 57,400 805,000 810,000 80,500
381,000 384,000 38,100 578,000 582,000 57,800 810,000 815,000 81,000
384,000 387,000 38,400 582,000 586,000 58,200 815,000 820,000 81,500
387,000 390,000 38,700 586,000 590,000 58,600 820,000 825,000 82,000
390,000 394,000 39,000 590,000 594,000 59,000 825,000 830,000 82,500
394,000 398,000 39,400 594,000 598,000 59,400 830,000 835,000 83,000
398,000 402,000 39,800 598,000 602,000 59,800 835,000 840,000 83,500
402,000 406,000 40,200 602,000 606,000 60,200 840,000 845,000 84,000
406,000 410,000 40,600 606,000 610,000 60,600 845,000 850,000 84,500
410,000 414,000 41,000 610,000 614,000 61,000 850,000 855,000 85,000
(3)
Taxable timber income Tax amount Taxable timber income Tax amount Taxable timber income Tax amount
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 85,500 1,105,000 1,110,000 110,500 1,355,000 1,360,000 135,500
860,000 865,000 86,000 1,110,000 1,115,000 111,000 1,360,000 1,365,000 136,000
865,000 870,000 86,500 1,115,000 1,120,000 111,500 1,365,000 1,370,000 136,500
870,000 875,000 87,000 1,120,000 1,125,000 112,000 1,370,000 1,375,000 137,000
875,000 880,000 87,500 1,125,000 1,130,000 112,500 1,375,000 1,380,000 137,500
880,000 885,000 88,000 1,130,000 1,135,000 113,000 1,380,000 1,385,000 138,000
885,000 890,000 88,500 1,135,000 1,140,000 113,500 1,385,000 1,390,000 138,500
890,000 895,000 89,000 1,140,000 1,145,000 114,000 1,390,000 1,395,000 139,000
895,000 900,000 89,500 1,145,000 1,150,000 114,500 1,395,000 1,400,000 139,500
900,000 905,000 90,000 1,150,000 1,155,000 115,000 1,400,000 1,405,000 140,000
905,000 910,000 90,500 1,155,000 1,160,000 115,500 1,405,000 1,410,000 140,500
910,000 915,000 91,000 1,160,000 1,165,000 116,000 1,410,000 1,415,000 141,000
915,000 920,000 91,500 1,165,000 1,170,000 116,500 1,415,000 1,420,000 141,500
920,000 925,000 92,000 1,170,000 1,175,000 117,000 1,420,000 1,425,000 142,000
925,000 930,000 92,500 1,175,000 1,180,000 117,500 1,425,000 1,430,000 142,500
930,000 935,000 93,000 1,180,000 1,185,000 118,000 1,430,000 1,435,000 143,000
935,000 940,000 93,500 1,185,000 1,190,000 118,500 1,435,000 1,440,000 143,500
940,000 945,000 94,000 1,190,000 1,195,000 119,000 1,440,000 1,445,000 144,000
945,000 950,000 94,500 1,195,000 1,200,000 119,500 1,445,000 1,450,000 144,500
950,000 955,000 95,000 1,200,000 1,205,000 120,000 1,450,000 1,455,000 145,000
955,000 960,000 95,500 1,205,000 1,210,000 120,500 1,455,000 1,460,000 145,500
960,000 965,000 96,000 1,210,000 1,215,000 121,000 1,460,000 1,465,000 146,000
965,000 970,000 96,500 1,215,000 1,220,000 121,500 1,465,000 1,470,000 146,500
970,000 975,000 97,000 1,220,000 1,225,000 122,000 1,470,000 1,475,000 147,000
975,000 980,000 97,500 1,225,000 1,230,000 122,500 1,475,000 1,480,000 147,500
980,000 985,000 98,000 1,230,000 1,235,000 123,000 1,480,000 1,485,000 148,000
985,000 990,000 98,500 1,235,000 1,240,000 123,500 1,485,000 1,490,000 148,500
990,000 995,000 99,000 1,240,000 1,245,000 124,000 1,490,000 1,495,000 149,000
995,000 1,000,000 99,500 1,245,000 1,250,000 124,500 1,495,000 1,500,000 149,500
1,000,000 1,005,000 100,000 1,250,000 1,255,000 125,000 1,500,000 1,505,000 150,000
1,005,000 1,010,000 100,500 1,255,000 1,260,000 125,500 1,505,000 1,510,000 150,500
1,010,000 1,015,000 101,000 1,260,000 1,265,000 126,000 1,510,000 1,515,000 151,000
1,015,000 1,020,000 101,500 1,265,000 1,270,000 126,500 1,515,000 1,520,000 151,500
1,020,000 1,025,000 102,000 1,270,000 1,275,000 127,000 1,520,000 1,525,000 152,100
1,025,000 1,030,000 102,500 1,275,000 1,280,000 127,500 1,525,000 1,530,000 152,600
1,030,000 1,035,000 103,000 1,280,000 1,285,000 128,000 1,530,000 1,535,000 153,100
1,035,000 1,040,000 103,500 1,285,000 1,290,000 128,500 1,535,000 1,540,000 153,600
1,040,000 1,045,000 104,000 1,290,000 1,295,000 129,000 1,540,000 1,545,000 154,200
1,045,000 1,050,000 104,500 1,295,000 1,300,000 129,500 1,545,000 1,550,000 154,700
1,050,000 1,055,000 105,000 1,300,000 1,305,000 130,000 1,550,000 1,555,000 155,200
1,055,000 1,060,000 105,500 1,305,000 1,310,000 130,500 1,555,000 1,560,000 155,700
1,060,000 1,065,000 106,000 1,310,000 1,315,000 131,000 1,560,000 1,565,000 156,300
1,065,000 1,070,000 106,500 1,315,000 1,320,000 131,500 1,565,000 1,570,000 156,800
1,070,000 1,075,000 107,000 1,320,000 1,325,000 132,000 1,570,000 1,575,000 157,300
1,075,000 1,080,000 107,500 1,325,000 1,330,000 132,500 1,575,000 1,580,000 157,800
1,080,000 1,085,000 108,000 1,330,000 1,335,000 133,000 1,580,000 1,585,000 158,400
1,085,000 1,090,000 108,500 1,335,000 1,340,000 133,500 1,585,000 1,590,000 158,900
1,090,000 1,095,000 109,000 1,340,000 1,345,000 134,000 1,590,000 1,595,000 159,400
1,095,000 1,100,000 109,500 1,345,000 1,350,000 134,500 1,595,000 1,600,000 159,900
1,100,000 1,105,000 110,000 1,350,000 1,355,000 135,000 1,600,000 1,605,000 160,500
(4)
Taxable timber income Tax amount Taxable timber income Tax amount Taxable timber income Tax amount
At least Less than At least Less than At least Less than
yen yen yen yen yen yen yen yen
1,605,000 1,610,000 161,000 1,855,000 1,860,000 187,200 6,000,000 7,500,000 The amount calculated by multiplying the taxable timber income by 16.5%, less 255,000 yen
1,610,000 1,615,000 161,500 1,860,000 1,865,000 187,800
1,615,000 1,620,000 162,000 1,865,000 1,870,000 188,300
1,620,000 1,625,000 162,600 1,870,000 1,875,000 188,800
1,625,000 1,630,000 163,100 1,875,000 1,880,000 189,300
1,630,000 1,635,000 163,600 1,880,000 1,885,000 189,900 7,500,000 8,000,000 The amount calculated by multiplying the taxable timber income by 17.2%, less 307,500 yen
1,635,000 1,640,000 164,100 1,885,000 1,890,000 190,400
1,640,000 1,645,000 164,700 1,890,000 1,895,000 190,900
1,645,000 1,650,000 165,200 1,895,000 1,900,000 191,400
1,650,000 1,655,000 165,700 1,900,000 1,905,000 192,000
1,655,000 1,660,000 166,200 1,905,000 1,910,000 192,500 8,000,000 10,000,000 The amount calculated by multiplying the taxable timber income by 18.7%, less 427,500 yen
1,660,000 1,665,000 166,800 1,910,000 1,915,000 193,000
1,665,000 1,670,000 167,300 1,915,000 1,920,000 193,500
1,670,000 1,675,000 167,800 1,920,000 1,925,000 194,100
1,675,000 1,680,000 168,300 1,925,000 1,930,000 194,600
1,680,000 1,685,000 168,900 1,930,000 1,935,000 195,100 10,000,000 12,500,000 The amount calculated by multiplying the taxable timber income by 21.7%, less 727,500 yen
1,685,000 1,690,000 169,400 1,935,000 1,940,000 195,600
1,690,000 1,695,000 169,900 1,940,000 1,945,000 196,200
1,695,000 1,700,000 170,400 1,945,000 1,950,000 196,700
1,700,000 1,705,000 171,000 1,950,000 1,955,000 197,200
1,705,000 1,710,000 171,500 1,955,000 1,960,000 197,700 12,500,000 13,000,000 The amount calculated by multiplying the taxable timber income by 22.5%, less 827,500 yen
1,710,000 1,715,000 172,000 1,960,000 1,965,000 198,300
1,715,000 1,720,000 172,500 1,965,000 1,970,000 198,800
1,720,000 1,725,000 173,100 1,970,000 1,975,000 199,300
1,725,000 1,730,000 173,600 1,975,000 1,980,000 199,800
1,730,000 1,735,000 174,100 1,980,000 1,985,000 200,400 13,000,000 15,000,000 The amount calculated by multiplying the taxable timber income by 24.7%, less 1,113,500 yen
1,735,000 1,740,000 174,600 1,985,000 1,990,000 200,900
1,740,000 1,745,000 175,200 1,990,000 1,995,000 201,400
1,745,000 1,750,000 175,700 1,995,000 2,000,000 201,900
1,750,000 1,755,000 176,200
1,755,000 1,760,000 176,700 2,000,000 3,000,000 The amount calculated by multiplying the taxable timber income by 12%, less 37,500 yen 15,000,000 16,000,000 The amount calculated by multiplying the taxable timber income by 25.5%, less 1,233,500 yen
1,760,000 1,765,000 177,300
1,765,000 1,770,000 177,800
1,770,000 1,775,000 178,300
1,775,000 1,780,000 178,800
1,780,000 1,785,000 179,400 3,000,000 4,000,000 The amount calculated by multiplying the taxable timber income by 12.5%, less 52,500 yen 16,000,000 17,500,000 The amount calculated by multiplying the taxable timber income by 27.7%, less 1,585,500 yen
1,785,000 1,790,000 179,900
1,790,000 1,795,000 180,400
1,795,000 1,800,000 180,900
1,800,000 1,805,000 181,500
1,805,000 1,810,000 182,000 4,000,000 4,500,000 The amount calculated by multiplying the taxable timber income by 14%, less 112,500 yen 17,500,000 19,000,000 The amount calculated by multiplying the taxable timber income by 28.7%, less 1,760,500 yen
1,810,000 1,815,000 182,500
1,815,000 1,820,000 183,000
1,820,000 1,825,000 183,600
1,825,000 1,830,000 184,100
1,830,000 1,835,000 184,600 4,500,000 6,000,000 The amount calculated by multiplying the taxable timber income by 14.5%, less 135,000 yen 19,000,000 20,000,000 The amount calculated by multiplying the taxable timber income by 31%, less 2,197,500 yen
1,835,000 1,840,000 185,100
1,840,000 1,845,000 185,700
1,845,000 1,850,000 186,200
1,850,000 1,855,000 186,700
(5)
Taxable timber income Tax amount Taxable timber income Tax amount Taxable timber income Tax amount
At least Less than At least Less than At least Less than
yen yen yen yen yen yen
20,000,000 22,000,000 The amount calculated by multiplying the taxable timber income by 32%, less 2,397,500 yen 40,000,000 45,000,000 The amount calculated by multiplying the taxable timber income by 47%, less 6,707,500 yen 200,000,000 300,000,000 The amount calculated by multiplying the taxable timber income by 65%, less 25,937,500 yen
22,000,000 25,000,000 The amount calculated by multiplying the taxable timber income by 35%, less 3,057,500 yen 45,000,000 50,000,000 The amount calculated by multiplying the taxable timber income by 50%, less 8,057,500 yen 300,000,000 400,000,000 The amount calculated by multiplying the taxable timber income by 70%, less 40,937,500 yen
25,000,000 30,000,000 The amount calculated by multiplying the taxable timber income by 39%, less 4,057,500 yen 50,000,000 60,000,000 The amount calculated by multiplying the taxable timber income by 51.2%, less 8,657,500 yen 400,000,000 yen or more The amount calculated by multiplying the taxable timber income by 75%, less 60,937,500 yen
30,000,000 35,000,000 The amount calculated by multiplying the taxable timber income by 43%, less 5,257,500 yen 60,000,000 100,000,000 The amount calculated by multiplying the taxable timber income by 55%, less 10,937,500 yen
35,000,000 40,000,000 The amount calculated by multiplying the taxable timber income by 46%, less 6,307,500 yen 100,000,000 200,000,000 The amount calculated by multiplying the taxable timber income by 60%, less 15,937,500 yen
(Remarks)
To find the tax amount on taxable timber income, find the applicable row of the "Taxable timber income" column according to the taxable timber income; the amount stated in the "Tax amount" column of that row is the tax amount sought.
machine translation, not official
## 附則別表第三（昭和４７年分の所得税に係る予定納税基準額の算出率の表）
suppl-3461-113/appdx-3 · https://japanlaw.org/en/income-tax-act/suppl-3461-113/appdx-3
昭和４６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人以上
昭和４６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
％ 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
０ ２１３千円未満 ２１３千円未満 ２１３千円未満 ２２５千円未満 ２２５千円未満 ２２５千円未満 ２３７千円未満 ２３７千円未満
８５ ２３７ ４６０ ２３７ ５１０
９０ ２２５ ５５０ ２２５ ８８０ ２２５ １，３４０ ４６０ ２，３８０ ５１０ ３，４４０
９５ ２１３ ７，４４０ ２１３ ７，６１０ ２１３ ７，７８０ ５５０ ７，９４０ ８８０ ８，３６０ １，３４０ ９，０６０ ２，３８０ ９，２３０ ３，４４０ ９，３９０
９７ ７，４４０ １２，０００ ７，６１０ １２，０００ ７，７８０ １２，０００ ７，９４０ １２，０００ ８，３６０ １２，０００ ９，０６０ １２，０００ ９，２３０ １２，０００ ９，３９０ １２，０００
（注）
（一） この表は、昭和４６年分の課税総所得金額等が１，２００万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４６年分の課税総所得金額等」とは、附則第四条第一項第二号（昭和四十七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４６年分の所得税につき附則第三条第二項（昭和四十六年分の所得税の所得控除等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五十七条第三項（事業に専従する親族がある場合の必要経費の特例等）の規定の適用を受けた同項に規定する事業専従者、附則第三条第二項の規定により読み替えられた新法第八十三条（配偶者控除）の規定の適用を受けた控除対象配偶者及び附則第三条第二項の規定により読み替えられた新法第八十四条（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４６年分の課税総所得金額等が１，２００万円以上である者については、この表によらず、附則第四条第一項第一号に掲げる金額から１０万円を控除した金額が昭和４７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 1971 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 or more
Taxable aggregate income and similar amount for 1971
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
0 Less than 213 thousand yen Less than 213 thousand yen Less than 213 thousand yen Less than 225 thousand yen Less than 225 thousand yen Less than 225 thousand yen Less than 237 thousand yen Less than 237 thousand yen
85 237 460 237 510
90 225 550 225 880 225 1,340 460 2,380 510 3,440
95 213 7,440 213 7,610 213 7,780 550 7,940 880 8,360 1,340 9,060 2,380 9,230 3,440 9,390
97 7,440 12,000 7,610 12,000 7,780 12,000 7,940 12,000 8,360 12,000 9,060 12,000 9,230 12,000 9,390 12,000
(Note)
(i) This table is a table that applies to a person whose taxable aggregate income and similar amount for 1971 is less than 12,000,000 yen.
(ii) The terms used in this table are as follows:
(1) "Taxable aggregate income and similar amount for 1971" means the taxable aggregate income and similar amount prescribed in Article 4, paragraph (1), item (ii) (Special Provisions on the Calculation of the tax prepayment calculation base for Income Tax for 1972) of the Supplementary Provisions.
(2) "Number of dependents and similar persons" means the total number of relatives employed only by the Resident prescribed in Article 57, paragraph (3) (Special Provisions on Necessary Expenses Where There Is a Relative Engaged Exclusively in the Business, etc.) of the New Act as its terms are deemed to be replaced pursuant to Article 3, paragraph (2) (Special Provisions on Income Deductions, etc. and the Calculation of Tax Amount for Income Tax for 1971) of the Supplementary Provisions, to whom the provisions of that paragraph were applied, of Claimable Spouses to whom the provisions of Article 83 (Spousal Deduction) of the New Act as its terms are deemed to be replaced pursuant to Article 3, paragraph (2) of the Supplementary Provisions were applied, and of dependents to whom the provisions of Article 84 (Deduction for Dependents) of the New Act as its terms are deemed to be replaced pursuant to Article 3, paragraph (2) of the Supplementary Provisions were applied, with regard to income tax for 1971.
(iii) For a person whose taxable aggregate income and similar amount for 1971 is 12,000,000 yen or more, the amount arrived at by deducting 100,000 yen from the amount set forth in Article 4, paragraph (1), item (i) of the Supplementary Provisions, without regard to this table, is the tax prepayment calculation base for income tax for 1972.
machine translation, not official
## 附則別表第四（昭和４６年分の年末調整のための給与所得の源泉徴収税額表）
suppl-3461-113/appdx-4 · https://japanlaw.org/en/income-tax-act/suppl-3461-113/appdx-4
（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
１，０００円未満 ０ ５０，０００ ５１，０００ ５，０００ １３７，０００ １３９，０００ １３，７００
１，０００ ２，０００ １００ ５１，０００ ５２，０００ ５，１００ １３９，０００ １４１，０００ １３，９００
２，０００ ３，０００ ２００ ５２，０００ ５３，０００ ５，２００ １４１，０００ １４３，０００ １４，１００
３，０００ ４，０００ ３００ ５３，０００ ５４，０００ ５，３００ １４３，０００ １４５，０００ １４，３００
４，０００ ５，０００ ４００ ５４，０００ ５５，０００ ５，４００ １４５，０００ １４７，０００ １４，５００
５，０００ ６，０００ ５００ ５５，０００ ５６，０００ ５，５００ １４７，０００ １４９，０００ １４，７００
６，０００ ７，０００ ６００ ５６，０００ ５７，０００ ５，６００ １４９，０００ １５１，０００ １４，９００
７，０００ ８，０００ ７００ ５７，０００ ５８，０００ ５，７００ １５１，０００ １５３，０００ １５，１００
８，０００ ９，０００ ８００ ５８，０００ ５９，０００ ５，８００ １５３，０００ １５５，０００ １５，３００
９，０００ １０，０００ ９００ ５９，０００ ６０，０００ ５，９００ １５５，０００ １５７，０００ １５，５００
１０，０００ １１，０００ １，０００ ６０，０００ ６１，０００ ６，０００ １５７，０００ １５９，０００ １５，７００
１１，０００ １２，０００ １，１００ ６１，０００ ６２，０００ ６，１００ １５９，０００ １６１，０００ １５，９００
１２，０００ １３，０００ １，２００ ６２，０００ ６３，０００ ６，２００ １６１，０００ １６３，０００ １６，１００
１３，０００ １４，０００ １，３００ ６３，０００ ６５，０００ ６，３００ １６３，０００ １６５，０００ １６，３００
１４，０００ １５，０００ １，４００ ６５，０００ ６７，０００ ６，５００ １６５，０００ １６７，０００ １６，５００
１５，０００ １６，０００ １，５００ ６７，０００ ６９，０００ ６，７００ １６７，０００ １６９，０００ １６，７００
１６，０００ １７，０００ １，６００ ６９，０００ ７１，０００ ６，９００ １６９，０００ １７１，０００ １６，９００
１７，０００ １８，０００ １，７００ ７１，０００ ７３，０００ ７，１００ １７１，０００ １７３，０００ １７，１００
１８，０００ １９，０００ １，８００ ７３，０００ ７５，０００ ７，３００ １７３，０００ １７５，０００ １７，３００
１９，０００ ２０，０００ １，９００ ７５，０００ ７７，０００ ７，５００ １７５，０００ １７７，０００ １７，５００
２０，０００ ２１，０００ ２，０００ ７７，０００ ７９，０００ ７，７００ １７７，０００ １７９，０００ １７，７００
２１，０００ ２２，０００ ２，１００ ７９，０００ ８１，０００ ７，９００ １７９，０００ １８１，０００ １７，９００
２２，０００ ２３，０００ ２，２００ ８１，０００ ８３，０００ ８，１００ １８１，０００ １８３，０００ １８，１００
２３，０００ ２４，０００ ２，３００ ８３，０００ ８５，０００ ８，３００ １８３，０００ １８５，０００ １８，３００
２４，０００ ２５，０００ ２，４００ ８５，０００ ８７，０００ ８，５００ １８５，０００ １８７，０００ １８，５００
２５，０００ ２６，０００ ２，５００ ８７，０００ ８９，０００ ８，７００ １８７，０００ １８９，０００ １８，７００
２６，０００ ２７，０００ ２，６００ ８９，０００ ９１，０００ ８，９００ １８９，０００ １９１，０００ １８，９００
２７，０００ ２８，０００ ２，７００ ９１，０００ ９３，０００ ９，１００ １９１，０００ １９３，０００ １９，１００
２８，０００ ２９，０００ ２，８００ ９３，０００ ９５，０００ ９，３００ １９３，０００ １９５，０００ １９，３００
２９，０００ ３０，０００ ２，９００ ９５，０００ ９７，０００ ９，５００ １９５，０００ １９８，０００ １９，５００
３０，０００ ３１，０００ ３，０００ ９７，０００ ９９，０００ ９，７００ １９８，０００ ２０１，０００ １９，８００
３１，０００ ３２，０００ ３，１００ ９９，０００ １０１，０００ ９，９００ ２０１，０００ ２０４，０００ ２０，１００
３２，０００ ３３，０００ ３，２００ １０１，０００ １０３，０００ １０，１００ ２０４，０００ ２０７，０００ ２０，４００
３３，０００ ３４，０００ ３，３００ １０３，０００ １０５，０００ １０，３００ ２０７，０００ ２１０，０００ ２０，７００
３４，０００ ３５，０００ ３，４００ １０５，０００ １０７，０００ １０，５００ ２１０，０００ ２１３，０００ ２１，０００
３５，０００ ３６，０００ ３，５００ １０７，０００ １０９，０００ １０，７００ ２１３，０００ ２１６，０００ ２１，３００
３６，０００ ３７，０００ ３，６００ １０９，０００ １１１，０００ １０，９００ ２１６，０００ ２１９，０００ ２１，６００
３７，０００ ３８，０００ ３，７００ １１１，０００ １１３，０００ １１，１００ ２１９，０００ ２２２，０００ ２１，９００
３８，０００ ３９，０００ ３，８００ １１３，０００ １１５，０００ １１，３００ ２２２，０００ ２２５，０００ ２２，２００
３９，０００ ４０，０００ ３，９００ １１５，０００ １１７，０００ １１，５００ ２２５，０００ ２２８，０００ ２２，５００
４０，０００ ４１，０００ ４，０００ １１７，０００ １１９，０００ １１，７００ ２２８，０００ ２３１，０００ ２２，８００
４１，０００ ４２，０００ ４，１００ １１９，０００ １２１，０００ １１，９００ ２３１，０００ ２３４，０００ ２３，１００
４２，０００ ４３，０００ ４，２００ １２１，０００ １２３，０００ １２，１００ ２３４，０００ ２３７，０００ ２３，４００
４３，０００ ４４，０００ ４，３００ １２３，０００ １２５，０００ １２，３００ ２３７，０００ ２４０，０００ ２３，７００
４４，０００ ４５，０００ ４，４００ １２５，０００ １２７，０００ １２，５００ ２４０，０００ ２４３，０００ ２４，０００
４５，０００ ４６，０００ ４，５００ １２７，０００ １２９，０００ １２，７００ ２４３，０００ ２４６，０００ ２４，３００
４６，０００ ４７，０００ ４，６００ １２９，０００ １３１，０００ １２，９００ ２４６，０００ ２４９，０００ ２４，６００
４７，０００ ４８，０００ ４，７００ １３１，０００ １３３，０００ １３，１００ ２４９，０００ ２５２，０００ ２４，９００
４８，０００ ４９，０００ ４，８００ １３３，０００ １３５，０００ １３，３００ ２５２，０００ ２５５，０００ ２５，２００
４９，０００ ５０，０００ ４，９００ １３５，０００ １３７，０００ １３，５００ ２５５，０００ ２５８，０００ ２５，５００
（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 ２５，８００ ４１４，０００ ４１８，０００ ４２，１００ ６１４，０００ ６１８，０００ ６６，２００
２６１，０００ ２６４，０００ ２６，１００ ４１８，０００ ４２２，０００ ４２，６００ ６１８，０００ ６２２，０００ ６６，７００
２６４，０００ ２６７，０００ ２６，４００ ４２２，０００ ４２６，０００ ４３，１００ ６２２，０００ ６２６，０００ ６７，２００
２６７，０００ ２７０，０００ ２６，７００ ４２６，０００ ４３０，０００ ４３，６００ ６２６，０００ ６３０，０００ ６７，７００
２７０，０００ ２７３，０００ ２７，０００ ４３０，０００ ４３４，０００ ４４，１００ ６３０，０００ ６３４，０００ ６８，２００
２７３，０００ ２７６，０００ ２７，３００ ４３４，０００ ４３８，０００ ４４，５００ ６３４，０００ ６３８，０００ ６８，７００
２７６，０００ ２７９，０００ ２７，６００ ４３８，０００ ４４２，０００ ４５，０００ ６３８，０００ ６４２，０００ ６９，２００
２７９，０００ ２８２，０００ ２７，９００ ４４２，０００ ４４６，０００ ４５，５００ ６４２，０００ ６４６，０００ ６９，７００
２８２，０００ ２８５，０００ ２８，２００ ４４６，０００ ４５０，０００ ４６，０００ ６４６，０００ ６５０，０００ ７０，２００
２８５，０００ ２８８，０００ ２８，５００ ４５０，０００ ４５４，０００ ４６，５００ ６５０，０００ ６５５，０００ ７０，７００
２８８，０００ ２９１，０００ ２８，８００ ４５４，０００ ４５８，０００ ４６，９００ ６５５，０００ ６６０，０００ ７１，３００
２９１，０００ ２９４，０００ ２９，１００ ４５８，０００ ４６２，０００ ４７，４００ ６６０，０００ ６６５，０００ ７２，０００
２９４，０００ ２９７，０００ ２９，４００ ４６２，０００ ４６６，０００ ４７，９００ ６６５，０００ ６７０，０００ ７２，６００
２９７，０００ ３００，０００ ２９，７００ ４６６，０００ ４７０，０００ ４８，４００ ６７０，０００ ６７５，０００ ７３，２００
３００，０００ ３０３，０００ ３０，０００ ４７０，０００ ４７４，０００ ４８，９００ ６７５，０００ ６８０，０００ ７３，８００
３０３，０００ ３０６，０００ ３０，３００ ４７４，０００ ４７８，０００ ４９，３００ ６８０，０００ ６８５，０００ ７４，５００
３０６，０００ ３０９，０００ ３０，６００ ４７８，０００ ４８２，０００ ４９，８００ ６８５，０００ ６９０，０００ ７５，１００
３０９，０００ ３１２，０００ ３０，９００ ４８２，０００ ４８６，０００ ５０，３００ ６９０，０００ ６９５，０００ ７５，７００
３１２，０００ ３１５，０００ ３１，２００ ４８６，０００ ４９０，０００ ５０，８００ ６９５，０００ ７００，０００ ７６，３００
３１５，０００ ３１８，０００ ３１，５００ ４９０，０００ ４９４，０００ ５１，３００ ７００，０００ ７０５，０００ ７７，０００
３１８，０００ ３２１，０００ ３１，８００ ４９４，０００ ４９８，０００ ５１，７００ ７０５，０００ ７１０，０００ ７７，６００
３２１，０００ ３２４，０００ ３２，２００ ４９８，０００ ５０２，０００ ５２，２００ ７１０，０００ ７１５，０００ ７８，２００
３２４，０００ ３２７，０００ ３２，５００ ５０２，０００ ５０６，０００ ５２，７００ ７１５，０００ ７２０，０００ ７８，８００
３２７，０００ ３３０，０００ ３２，８００ ５０６，０００ ５１０，０００ ５３，２００ ７２０，０００ ７２５，０００ ７９，５００
３３０，０００ ３３３，０００ ３３，１００ ５１０，０００ ５１４，０００ ５３，７００ ７２５，０００ ７３０，０００ ８０，１００
３３３，０００ ３３６，０００ ３３，４００ ５１４，０００ ５１８，０００ ５４，１００ ７３０，０００ ７３５，０００ ８０，７００
３３６，０００ ３３９，０００ ３３，７００ ５１８，０００ ５２２，０００ ５４，６００ ７３５，０００ ７４０，０００ ８１，３００
３３９，０００ ３４２，０００ ３４，０００ ５２２，０００ ５２６，０００ ５５，１００ ７４０，０００ ７４５，０００ ８２，０００
３４２，０００ ３４５，０００ ３４，４００ ５２６，０００ ５３０，０００ ５５，６００ ７４５，０００ ７５０，０００ ８２，６００
３４５，０００ ３４８，０００ ３４，７００ ５３０，０００ ５３４，０００ ５６，１００ ７５０，０００ ７５５，０００ ８３，２００
３４８，０００ ３５１，０００ ３５，０００ ５３４，０００ ５３８，０００ ５６，５００ ７５５，０００ ７６０，０００ ８３，８００
３５１，０００ ３５４，０００ ３５，３００ ５３８，０００ ５４２，０００ ５７，０００ ７６０，０００ ７６５，０００ ８４，５００
３５４，０００ ３５７，０００ ３５，６００ ５４２，０００ ５４６，０００ ５７，５００ ７６５，０００ ７７０，０００ ８５，１００
３５７，０００ ３６０，０００ ３５，９００ ５４６，０００ ５５０，０００ ５８，０００ ７７０，０００ ７７５，０００ ８５，７００
３６０，０００ ３６３，０００ ３６，３００ ５５０，０００ ５５４，０００ ５８，５００ ７７５，０００ ７８０，０００ ８６，３００
３６３，０００ ３６６，０００ ３６，６００ ５５４，０００ ５５８，０００ ５８，９００ ７８０，０００ ７８５，０００ ８７，０００
３６６，０００ ３６９，０００ ３６，９００ ５５８，０００ ５６２，０００ ５９，４００ ７８５，０００ ７９０，０００ ８７，６００
３６９，０００ ３７２，０００ ３７，２００ ５６２，０００ ５６６，０００ ５９，９００ ７９０，０００ ７９５，０００ ８８，２００
３７２，０００ ３７５，０００ ３７，５００ ５６６，０００ ５７０，０００ ６０，４００ ７９５，０００ ８００，０００ ８８，８００
３７５，０００ ３７８，０００ ３７，８００ ５７０，０００ ５７４，０００ ６０，９００ ８００，０００ ８０５，０００ ８９，５００
３７８，０００ ３８１，０００ ３８，１００ ５７４，０００ ５７８，０００ ６１，３００ ８０５，０００ ８１０，０００ ９０，２００
３８１，０００ ３８４，０００ ３８，５００ ５７８，０００ ５８２，０００ ６１，８００ ８１０，０００ ８１５，０００ ９０，９００
３８４，０００ ３８７，０００ ３８，８００ ５８２，０００ ５８６，０００ ６２，３００ ８１５，０００ ８２０，０００ ９１，６００
３８７，０００ ３９０，０００ ３９，１００ ５８６，０００ ５９０，０００ ６２，８００ ８２０，０００ ８２５，０００ ９２，３００
３９０，０００ ３９４，０００ ３９，４００ ５９０，０００ ５９４，０００ ６３，３００ ８２５，０００ ８３０，０００ ９３，０００
３９４，０００ ３９８，０００ ３９，８００ ５９４，０００ ５９８，０００ ６３，７００ ８３０，０００ ８３５，０００ ９３，７００
３９８，０００ ４０２，０００ ４０，２００ ５９８，０００ ６０２，０００ ６４，２００ ８３５，０００ ８４０，０００ ９４，４００
４０２，０００ ４０６，０００ ４０，７００ ６０２，０００ ６０６，０００ ６４，７００ ８４０，０００ ８４５，０００ ９５，１００
４０６，０００ ４１０，０００ ４１，２００ ６０６，０００ ６１０，０００ ６５，２００ ８４５，０００ ８５０，０００ ９５，８００
４１０，０００ ４１４，０００ ４１，７００ ６１０，０００ ６１４，０００ ６５，７００ ８５０，０００ ８５５，０００ ９６，５００
（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 円
８５５，０００ ８６０，０００ ９７，２００ １，１０５，０００ １，１１０，０００ １３３，２００ １，３５５，０００ １，３６０，０００ １７２，５００
８６０，０００ ８６５，０００ ９７，９００ １，１１０，０００ １，１１５，０００ １３３，９００ １，３６０，０００ １，３６５，０００ １７３，４００
８６５，０００ ８７０，０００ ９８，６００ １，１１５，０００ １，１２０，０００ １３４，６００ １，３６５，０００ １，３７０，０００ １７４，２００
８７０，０００ ８７５，０００ ９９，３００ １，１２０，０００ １，１２５，０００ １３５，４００ １，３７０，０００ １，３７５，０００ １７５，０００
８７５，０００ ８８０，０００ １００，０００ １，１２５，０００ １，１３０，０００ １３６，１００ １，３７５，０００ １，３８０，０００ １７５，８００
８８０，０００ ８８５，０００ １００，７００ １，１３０，０００ １，１３５，０００ １３６，８００ １，３８０，０００ １，３８５，０００ １７６，７００
８８５，０００ ８９０，０００ １０１，４００ １，１３５，０００ １，１４０，０００ １３７，５００ １，３８５，０００ １，３９０，０００ １７７，５００
８９０，０００ ８９５，０００ １０２，１００ １，１４０，０００ １，１４５，０００ １３８，３００ １，３９０，０００ １，３９５，０００ １７８，３００
８９５，０００ ９００，０００ １０２，８００ １，１４５，０００ １，１５０，０００ １３９，０００ １，３９５，０００ １，４００，０００ １７９，１００
９００，０００ ９０５，０００ １０３，５００ １，１５０，０００ １，１５５，０００ １３９，７００ １，４００，０００ １，４０５，０００ １８０，０００
９０５，０００ ９１０，０００ １０４，２００ １，１５５，０００ １，１６０，０００ １４０，４００ １，４０５，０００ １，４１０，０００ １８０，８００
９１０，０００ ９１５，０００ １０４，９００ １，１６０，０００ １，１６５，０００ １４１，２００ １，４１０，０００ １，４１５，０００ １８１，６００
９１５，０００ ９２０，０００ １０５，６００ １，１６５，０００ １，１７０，０００ １４１，９００ １，４１５，０００ １，４２０，０００ １８２，４００
９２０，０００ ９２５，０００ １０６，４００ １，１７０，０００ １，１７５，０００ １４２，６００ １，４２０，０００ １，４２５，０００ １８３，３００
９２５，０００ ９３０，０００ １０７，１００ １，１７５，０００ １，１８０，０００ １４３，３００ １，４２５，０００ １，４３０，０００ １８４，１００
９３０，０００ ９３５，０００ １０７，８００ １，１８０，０００ １，１８５，０００ １４４，１００ １，４３０，０００ １，４３５，０００ １８４，９００
９３５，０００ ９４０，０００ １０８，５００ １，１８５，０００ １，１９０，０００ １４４，８００ １，４３５，０００ １，４４０，０００ １８５，７００
９４０，０００ ９４５，０００ １０９，３００ １，１９０，０００ １，１９５，０００ １４５，５００ １，４４０，０００ １，４４５，０００ １８６，６００
９４５，０００ ９５０，０００ １１０，０００ １，１９５，０００ １，２００，０００ １４６，２００ １，４４５，０００ １，４５０，０００ １８７，４００
９５０，０００ ９５５，０００ １１０，７００ １，２００，０００ １，２０５，０００ １４７，０００ １，４５０，０００ １，４５５，０００ １８８，２００
９５５，０００ ９６０，０００ １１１，４００ １，２０５，０００ １，２１０，０００ １４７，８００ １，４５５，０００ １，４６０，０００ １８９，０００
９６０，０００ ９６５，０００ １１２，２００ １，２１０，０００ １，２１５，０００ １４８，６００ １，４６０，０００ １，４６５，０００ １８９，９００
９６５，０００ ９７０，０００ １１２，９００ １，２１５，０００ １，２２０，０００ １４９，４００ １，４６５，０００ １，４７０，０００ １９０，７００
９７０，０００ ９７５，０００ １１３，６００ １，２２０，０００ １，２２５，０００ １５０，３００ １，４７０，０００ １，４７５，０００ １９１，５００
９７５，０００ ９８０，０００ １１４，３００ １，２２５，０００ １，２３０，０００ １５１，１００ １，４７５，０００ １，４８０，０００ １９２，３００
９８０，０００ ９８５，０００ １１５，１００ １，２３０，０００ １，２３５，０００ １５１，９００ １，４８０，０００ １，４８５，０００ １９３，２００
９８５，０００ ９９０，０００ １１５，８００ １，２３５，０００ １，２４０，０００ １５２，７００ １，４８５，０００ １，４９０，０００ １９４，０００
９９０，０００ ９９５，０００ １１６，５００ １，２４０，０００ １，２４５，０００ １５３，６００ １，４９０，０００ １，４９５，０００ １９４，８００
９９５，０００ １，０００，０００ １１７，２００ １，２４５，０００ １，２５０，０００ １５４，４００ １，４９５，０００ １，５００，０００ １９５，６００
１，０００，０００ １，００５，０００ １１８，０００ １，２５０，０００ １，２５５，０００ １５５，２００ １，５００，０００ １，５０５，０００ １９６，５００
１，００５，０００ １，０１０，０００ １１８，７００ １，２５５，０００ １，２６０，０００ １５６，０００ １，５０５，０００ １，５１０，０００ １９７，３００
１，０１０，０００ １，０１５，０００ １１９，４００ １，２６０，０００ １，２６５，０００ １５６，９００ １，５１０，０００ １，５１５，０００ １９８，２００
１，０１５，０００ １，０２０，０００ １２０，１００ １，２６５，０００ １，２７０，０００ １５７，７００ １，５１５，０００ １，５２０，０００ １９９，０００
１，０２０，０００ １，０２５，０００ １２０，９００ １，２７０，０００ １，２７５，０００ １５８，５００ １，５２０，０００ １，５２５，０００ １９９，９００
１，０２５，０００ １，０３０，０００ １２１，６００ １，２７５，０００ １，２８０，０００ １５９，３００ １，５２５，０００ １，５３０，０００ ２００，８００
１，０３０，０００ １，０３５，０００ １２２，３００ １，２８０，０００ １，２８５，０００ １６０，２００ １，５３０，０００ １，５３５，０００ ２０１，６００
１，０３５，０００ １，０４０，０００ １２３，０００ １，２８５，０００ １，２９０，０００ １６１，０００ １，５３５，０００ １，５４０，０００ ２０２，５００
１，０４０，０００ １，０４５，０００ １２３，８００ １，２９０，０００ １，２９５，０００ １６１，８００ １，５４０，０００ １，５４５，０００ ２０３，３００
１，０４５，０００ １，０５０，０００ １２４，５００ １，２９５，０００ １，３００，０００ １６２，６００ １，５４５，０００ １，５５０，０００ ２０４，２００
１，０５０，０００ １，０５５，０００ １２５，２００ １，３００，０００ １，３０５，０００ １６３，５００ １，５５０，０００ １，５５５，０００ ２０５，１００
１，０５５，０００ １，０６０，０００ １２５，９００ １，３０５，０００ １，３１０，０００ １６４，３００ １，５５５，０００ １，５６０，０００ ２０５，９００
１，０６０，０００ １，０６５，０００ １２６，７００ １，３１０，０００ １，３１５，０００ １６５，１００ １，５６０，０００ １，５６５，０００ ２０６，８００
１，０６５，０００ １，０７０，０００ １２７，４００ １，３１５，０００ １，３２０，０００ １６５，９００ １，５６５，０００ １，５７０，０００ ２０７，６００
１，０７０，０００ １，０７５，０００ １２８，１００ １，３２０，０００ １，３２５，０００ １６６，８００ １，５７０，０００ １，５７５，０００ ２０８，５００
１，０７５，０００ １，０８０，０００ １２８，８００ １，３２５，０００ １，３３０，０００ １６７，６００ １，５７５，０００ １，５８０，０００ ２０９，４００
１，０８０，０００ １，０８５，０００ １２９，６００ １，３３０，０００ １，３３５，０００ １６８，４００ １，５８０，０００ １，５８５，０００ ２１０，２００
１，０８５，０００ １，０９０，０００ １３０，３００ １，３３５，０００ １，３４０，０００ １６９，２００ １，５８５，０００ １，５９０，０００ ２１１，１００
１，０９０，０００ １，０９５，０００ １３１，０００ １，３４０，０００ １，３４５，０００ １７０，１００ １，５９０，０００ １，５９５，０００ ２１１，９００
１，０９５，０００ １，１００，０００ １３１，７００ １，３４５，０００ １，３５０，０００ １７０，９００ １，５９５，０００ １，６００，０００ ２１２，８００
１，１００，０００ １，１０５，０００ １３２，５００ １，３５０，０００ １，３５５，０００ １７１，７００ １，６００，０００ １，６０５，０００ ２１３，７００
（四）
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
１，６０５，０００ １，６１０，０００ ２１４，６００ １，８３０，０００ １，８３５，０００ ２５６，７００ ２，６００，０００ ３，０００，０００ 課税給与所得金額に２４．７％を乗じて算出した金額から２２２，７００円を控除した金額
１，６１０，０００ １，６１５，０００ ２１５，５００ １，８３５，０００ １，８４０，０００ ２５７，６００
１，６１５，０００ １，６２０，０００ ２１６，５００ １，８４０，０００ １，８４５，０００ ２５８，５００
１，６２０，０００ １，６２５，０００ ２１７，４００ １，８４５，０００ １，８５０，０００ ２５９，５００
１，６２５，０００ １，６３０，０００ ２１８，３００ １，８５０，０００ １，８５５，０００ ２６０，４００
１，６３０，０００ １，６３５，０００ ２１９，３００ １，８５５，０００ １，８６０，０００ ２６１，３００ ３，０００，０００ ３，２００，０００ 課税給与所得金額に２５．５％を乗じて算出した金額から２４６，７００円を控除した金額
１，６３５，０００ １，６４０，０００ ２２０，２００ １，８６０，０００ １，８６５，０００ ２６２，３００
１，６４０，０００ １，６４５，０００ ２２１，１００ １，８６５，０００ １，８７０，０００ ２６３，２００
１，６４５，０００ １，６５０，０００ ２２２，１００ １，８７０，０００ １，８７５，０００ ２６４，１００
１，６５０，０００ １，６５５，０００ ２２３，０００ １，８７５，０００ １，８８０，０００ ２６５，１００
１，６５５，０００ １，６６０，０００ ２２３，９００ １，８８０，０００ １，８８５，０００ ２６６，０００ ３，２００，０００ ３，５００，０００ 課税給与所得金額に２７．７％を乗じて算出した金額から３１７，１００円を控除した金額
１，６６０，０００ １，６６５，０００ ２２４，９００ １，８８５，０００ １，８９０，０００ ２６６，９００
１，６６５，０００ １，６７０，０００ ２２５，８００ １，８９０，０００ １，８９５，０００ ２６７，９００
１，６７０，０００ １，６７５，０００ ２２６，７００ １，８９５，０００ １，９００，０００ ２６８，８００
１，６７５，０００ １，６８０，０００ ２２７，７００ １，９００，０００ １，９０５，０００ ２６９，８００
１，６８０，０００ １，６８５，０００ ２２８，６００ １，９０５，０００ １，９１０，０００ ２７０，７００ ３，５００，０００ ３，８００，０００ 課税給与所得金額に２８．７％を乗じて算出した金額から３５２，１００円を控除した金額
１，６８５，０００ １，６９０，０００ ２２９，５００ １，９１０，０００ １，９１５，０００ ２７１，６００
１，６９０，０００ １，６９５，０００ ２３０，５００ １，９１５，０００ １，９２０，０００ ２７２，６００
１，６９５，０００ １，７００，０００ ２３１，４００ １，９２０，０００ １，９２５，０００ ２７３，５００
１，７００，０００ １，７０５，０００ ２３２，４００ １，９２５，０００ １，９３０，０００ ２７４，４００
１，７０５，０００ １，７１０，０００ ２３３，３００ １，９３０，０００ １，９３５，０００ ２７５，４００ ３，８００，０００ ４，０００，０００ 課税給与所得金額に３１％を乗じて算出した金額から４３９，５００円を控除した金額
１，７１０，０００ １，７１５，０００ ２３４，２００ １，９３５，０００ １，９４０，０００ ２７６，３００
１，７１５，０００ １，７２０，０００ ２３５，２００ １，９４０，０００ １，９４５，０００ ２７７，２００
１，７２０，０００ １，７２５，０００ ２３６，１００ １，９４５，０００ １，９５０，０００ ２７８，２００
１，７２５，０００ １，７３０，０００ ２３７，０００ １，９５０，０００ １，９５５，０００ ２７９，１００
１，７３０，０００ １，７３５，０００ ２３８，０００ １，９５５，０００ １，９６０，０００ ２８０，０００ ４，０００，０００ ４，２８２，０００ 課税給与所得金額に３２％を乗じて算出した金額から４７９，５００円を控除した金額
１，７３５，０００ １，７４０，０００ ２３８，９００ １，９６０，０００ １，９６５，０００ ２８１，０００
１，７４０，０００ １，７４５，０００ ２３９，８００ １，９６５，０００ １，９７０，０００ ２８１，９００
１，７４５，０００ １，７５０，０００ ２４０，８００ １，９７０，０００ １，９７５，０００ ２８２，８００
１，７５０，０００ １，７５５，０００ ２４１，７００ １，９７５，０００ １，９８０，０００ ２８３，８００
１，７５５，０００ １，７６０，０００ ２４２，６００ １，９８０，０００ １，９８５，０００ ２８４，７００ ４，２８２，０００円 ８９０，７００円
１，７６０，０００ １，７６５，０００ ２４３，６００ １，９８５，０００ １，９９０，０００ ２８５，６００
１，７６５，０００ １，７７０，０００ ２４４，５００ １，９９０，０００ １，９９５，０００ ２８６，６００
１，７７０，０００ １，７７５，０００ ２４５，４００ １，９９５，０００ ２，０００，０００ ２８７，５００
１，７７５，０００ １，７８０，０００ ２４６，４００
１，７８０，０００ １，７８５，０００ ２４７，３００ ２，０００，０００ ２，５００，０００ 課税給与所得金額に２１．７％を乗じて算出した金額から１４５，５００円を控除した金額
１，７８５，０００ １，７９０，０００ ２４８，２００
１，７９０，０００ １，７９５，０００ ２４９，２００
１，７９５，０００ １，８００，０００ ２５０，１００
１，８００，０００ １，８０５，０００ ２５１，１００
１，８０５，０００ １，８１０，０００ ２５２，０００ ２，５００，０００ ２，６００，０００ 課税給与所得金額に２２．５％を乗じて算出した金額から１６５，５００円を控除した金額
１，８１０，０００ １，８１５，０００ ２５２，９００
１，８１５，０００ １，８２０，０００ ２５３，９００
１，８２０，０００ １，８２５，０００ ２５４，８００
１，８２５，０００ １，８３０，０００ ２５５，７００
（注）
この表において「課税給与所得金額」とは、附則第三条第二項（昭和四十六年分の所得税の所得控除等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小規模企業共済等掛金（新法第七十五条第一項（小規模企業共済等掛金控除）に規定する小規模企業共済等掛金をいう。）の額がある場合には、その金額
（４） 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
（５） 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１１５，０００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、１５５，０００円）を、当該申告書にその居住者の扶養親族等のうちに障害者がある旨の記載がある場合には、その障害者１人につき１１５，０００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、１５５，０００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、附則第三条第二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、附則第三条第二項の規定により読み替えられた新法第八十四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、
（ｂ） 当該申告書に附則第三条第二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あるときは、同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、
（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２，０００，０００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。
附則別表第四の附表
（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
１２３，８００円未満 ０ ２２０，０００ ２２２，０００ ７８，０００ ３２０，０００ ３２２，０００ １５８，０００
１２３，８００ １２４，０００ １，０００ ２２２，０００ ２２４，０００ ７９，６００ ３２２，０００ ３２４，０００ １５９，６００
１２４，０００ １２６，０００ １，２００ ２２４，０００ ２２６，０００ ８１，２００ ３２４，０００ ３２６，０００ １６１，２００
１２６，０００ １２８，０００ ２，８００ ２２６，０００ ２２８，０００ ８２，８００ ３２６，０００ ３２８，０００ １６２，８００
１２８，０００ １３０，０００ ４，４００ ２２８，０００ ２３０，０００ ８４，４００ ３２８，０００ ３３０，０００ １６４，４００
１３０，０００ １３２，０００ ６，０００ ２３０，０００ ２３２，０００ ８６，０００ ３３０，０００ ３３２，０００ １６６，０００
１３２，０００ １３４，０００ ７，６００ ２３２，０００ ２３４，０００ ８７，６００ ３３２，０００ ３３４，０００ １６７，６００
１３４，０００ １３６，０００ ９，２００ ２３４，０００ ２３６，０００ ８９，２００ ３３４，０００ ３３６，０００ １６９，２００
１３６，０００ １３８，０００ １０，８００ ２３６，０００ ２３８，０００ ９０，８００ ３３６，０００ ３３８，０００ １７０，８００
１３８，０００ １４０，０００ １２，４００ ２３８，０００ ２４０，０００ ９２，４００ ３３８，０００ ３４０，０００ １７２，４００
１４０，０００ １４２，０００ １４，０００ ２４０，０００ ２４２，０００ ９４，０００ ３４０，０００ ３４２，０００ １７４，０００
１４２，０００ １４４，０００ １５，６００ ２４２，０００ ２４４，０００ ９５，６００ ３４２，０００ ３４４，０００ １７５，６００
１４４，０００ １４６，０００ １７，２００ ２４４，０００ ２４６，０００ ９７，２００ ３４４，０００ ３４６，０００ １７７，２００
１４６，０００ １４８，０００ １８，８００ ２４６，０００ ２４８，０００ ９８，８００ ３４６，０００ ３４８，０００ １７８，８００
１４８，０００ １５０，０００ ２０，４００ ２４８，０００ ２５０，０００ １００，４００ ３４８，０００ ３５０，０００ １８０，４００
１５０，０００ １５２，０００ ２２，０００ ２５０，０００ ２５２，０００ １０２，０００ ３５０，０００ ３５２，０００ １８２，０００
１５２，０００ １５４，０００ ２３，６００ ２５２，０００ ２５４，０００ １０３，６００ ３５２，０００ ３５４，０００ １８３，６００
１５４，０００ １５６，０００ ２５，２００ ２５４，０００ ２５６，０００ １０５，２００ ３５４，０００ ３５６，０００ １８５，２００
１５６，０００ １５８，０００ ２６，８００ ２５６，０００ ２５８，０００ １０６，８００ ３５６，０００ ３５８，０００ １８６，８００
１５８，０００ １６０，０００ ２８，４００ ２５８，０００ ２６０，０００ １０８，４００ ３５８，０００ ３６０，０００ １８８，４００
１６０，０００ １６２，０００ ３０，０００ ２６０，０００ ２６２，０００ １１０，０００ ３６０，０００ ３６２，０００ １９０，０００
１６２，０００ １６４，０００ ３１，６００ ２６２，０００ ２６４，０００ １１１，６００ ３６２，０００ ３６４，０００ １９１，６００
１６４，０００ １６６，０００ ３３，２００ ２６４，０００ ２６６，０００ １１３，２００ ３６４，０００ ３６６，０００ １９３，２００
１６６，０００ １６８，０００ ３４，８００ ２６６，０００ ２６８，０００ １１４，８００ ３６６，０００ ３６８，０００ １９４，８００
１６８，０００ １７０，０００ ３６，４００ ２６８，０００ ２７０，０００ １１６，４００ ３６８，０００ ３７０，０００ １９６，４００
１７０，０００ １７２，０００ ３８，０００ ２７０，０００ ２７２，０００ １１８，０００ ３７０，０００ ３７２，０００ １９８，０００
１７２，０００ １７４，０００ ３９，６００ ２７２，０００ ２７４，０００ １１９，６００ ３７２，０００ ３７４，０００ １９９，６００
１７４，０００ １７６，０００ ４１，２００ ２７４，０００ ２７６，０００ １２１，２００ ３７４，０００ ３７６，０００ ２０１，２００
１７６，０００ １７８，０００ ４２，８００ ２７６，０００ ２７８，０００ １２２，８００ ３７６，０００ ３７８，０００ ２０２，８００
１７８，０００ １８０，０００ ４４，４００ ２７８，０００ ２８０，０００ １２４，４００ ３７８，０００ ３８０，０００ ２０４，４００
１８０，０００ １８２，０００ ４６，０００ ２８０，０００ ２８２，０００ １２６，０００ ３８０，０００ ３８２，０００ ２０６，０００
１８２，０００ １８４，０００ ４７，６００ ２８２，０００ ２８４，０００ １２７，６００ ３８２，０００ ３８４，０００ ２０７，６００
１８４，０００ １８６，０００ ４９，２００ ２８４，０００ ２８６，０００ １２９，２００ ３８４，０００ ３８６，０００ ２０９，２００
１８６，０００ １８８，０００ ５０，８００ ２８６，０００ ２８８，０００ １３０，８００ ３８６，０００ ３８８，０００ ２１０，８００
１８８，０００ １９０，０００ ５２，４００ ２８８，０００ ２９０，０００ １３２，４００ ３８８，０００ ３９０，０００ ２１２，４００
１９０，０００ １９２，０００ ５４，０００ ２９０，０００ ２９２，０００ １３４，０００ ３９０，０００ ３９２，０００ ２１４，０００
１９２，０００ １９４，０００ ５５，６００ ２９２，０００ ２９４，０００ １３５，６００ ３９２，０００ ３９４，０００ ２１５，６００
１９４，０００ １９６，０００ ５７，２００ ２９４，０００ ２９６，０００ １３７，２００ ３９４，０００ ３９６，０００ ２１７，２００
１９６，０００ １９８，０００ ５８，８００ ２９６，０００ ２９８，０００ １３８，８００ ３９６，０００ ３９８，０００ ２１８，８００
１９８，０００ ２００，０００ ６０，４００ ２９８，０００ ３００，０００ １４０，４００ ３９８，０００ ４００，０００ ２２０，４００
２００，０００ ２０２，０００ ６２，０００ ３００，０００ ３０２，０００ １４２，０００ ４００，０００ ４０２，０００ ２２２，０００
２０２，０００ ２０４，０００ ６３，６００ ３０２，０００ ３０４，０００ １４３，６００ ４０２，０００ ４０４，０００ ２２３，６００
２０４，０００ ２０６，０００ ６５，２００ ３０４，０００ ３０６，０００ １４５，２００ ４０４，０００ ４０６，０００ ２２５，２００
２０６，０００ ２０８，０００ ６６，８００ ３０６，０００ ３０８，０００ １４６，８００ ４０６，０００ ４０８，０００ ２２６，８００
２０８，０００ ２１０，０００ ６８，４００ ３０８，０００ ３１０，０００ １４８，４００ ４０８，０００ ４１０，０００ ２２８，４００
２１０，０００ ２１２，０００ ７０，０００ ３１０，０００ ３１２，０００ １５０，０００ ４１０，０００ ４１２，０００ ２３０，０００
２１２，０００ ２１４，０００ ７１，６００ ３１２，０００ ３１４，０００ １５１，６００ ４１２，０００ ４１４，０００ ２３１，６００
２１４，０００ ２１６，０００ ７３，２００ ３１４，０００ ３１６，０００ １５３，２００ ４１４，０００ ４１６，０００ ２３３，２００
２１６，０００ ２１８，０００ ７４，８００ ３１６，０００ ３１８，０００ １５４，８００ ４１６，０００ ４１８，０００ ２３４，８００
２１８，０００ ２２０，０００ ７６，４００ ３１８，０００ ３２０，０００ １５６，４００ ４１８，０００ ４２０，０００ ２３６，４００
（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
４２０，０００ ４２２，０００ ２３８，０００ ５２０，０００ ５２２，０００ ３１８，０００ ６２０，０００ ６２２，０００ ３９８，０００
４２２，０００ ４２４，０００ ２３９，６００ ５２２，０００ ５２４，０００ ３１９，６００ ６２２，０００ ６２４，０００ ３９９，６００
４２４，０００ ４２６，０００ ２４１，２００ ５２４，０００ ５２６，０００ ３２１，２００ ６２４，０００ ６２６，０００ ４０１，２００
４２６，０００ ４２８，０００ ２４２，８００ ５２６，０００ ５２８，０００ ３２２，８００ ６２６，０００ ６２８，０００ ４０２，８００
４２８，０００ ４３０，０００ ２４４，４００ ５２８，０００ ５３０，０００ ３２４，４００ ６２８，０００ ６３０，０００ ４０４，４００
４３０，０００ ４３２，０００ ２４６，０００ ５３０，０００ ５３２，０００ ３２６，０００ ６３０，０００ ６３２，０００ ４０６，０００
４３２，０００ ４３４，０００ ２４７，６００ ５３２，０００ ５３４，０００ ３２７，６００ ６３２，０００ ６３４，０００ ４０７，６００
４３４，０００ ４３６，０００ ２４９，２００ ５３４，０００ ５３６，０００ ３２９，２００ ６３４，０００ ６３６，０００ ４０９，２００
４３６，０００ ４３８，０００ ２５０，８００ ５３６，０００ ５３８，０００ ３３０，８００ ６３６，０００ ６３８，０００ ４１０，８００
４３８，０００ ４４０，０００ ２５２，４００ ５３８，０００ ５４０，０００ ３３２，４００ ６３８，０００ ６４０，０００ ４１２，４００
４４０，０００ ４４２，０００ ２５４，０００ ５４０，０００ ５４２，０００ ３３４，０００ ６４０，０００ ６４２，０００ ４１４，０００
４４２，０００ ４４４，０００ ２５５，６００ ５４２，０００ ５４４，０００ ３３５，６００ ６４２，０００ ６４４，０００ ４１５，６００
４４４，０００ ４４６，０００ ２５７，２００ ５４４，０００ ５４６，０００ ３３７，２００ ６４４，０００ ６４６，０００ ４１７，２００
４４６，０００ ４４８，０００ ２５８，８００ ５４６，０００ ５４８，０００ ３３８，８００ ６４６，０００ ６４８，０００ ４１８，８００
４４８，０００ ４５０，０００ ２６０，４００ ５４８，０００ ５５０，０００ ３４０，４００ ６４８，０００ ６５０，０００ ４２０，４００
４５０，０００ ４５２，０００ ２６２，０００ ５５０，０００ ５５２，０００ ３４２，０００ ６５０，０００ ６５２，０００ ４２２，０００
４５２，０００ ４５４，０００ ２６３，６００ ５５２，０００ ５５４，０００ ３４３，６００ ６５２，０００ ６５４，０００ ４２３，６００
４５４，０００ ４５６，０００ ２６５，２００ ５５４，０００ ５５６，０００ ３４５，２００ ６５４，０００ ６５６，０００ ４２５，２００
４５６，０００ ４５８，０００ ２６６，８００ ５５６，０００ ５５８，０００ ３４６，８００ ６５６，０００ ６５８，０００ ４２６，８００
４５８，０００ ４６０，０００ ２６８，４００ ５５８，０００ ５６０，０００ ３４８，４００ ６５８，０００ ６６０，０００ ４２８，４００
４６０，０００ ４６２，０００ ２７０，０００ ５６０，０００ ５６２，０００ ３５０，０００ ６６０，０００ ６６２，０００ ４３０，０００
４６２，０００ ４６４，０００ ２７１，６００ ５６２，０００ ５６４，０００ ３５１，６００ ６６２，０００ ６６４，０００ ４３１，６００
４６４，０００ ４６６，０００ ２７３，２００ ５６４，０００ ５６６，０００ ３５３，２００ ６６４，０００ ６６６，０００ ４３３，２００
４６６，０００ ４６８，０００ ２７４，８００ ５６６，０００ ５６８，０００ ３５４，８００ ６６６，０００ ６６８，０００ ４３４，８００
４６８，０００ ４７０，０００ ２７６，４００ ５６８，０００ ５７０，０００ ３５６，４００ ６６８，０００ ６７０，０００ ４３６，４００
４７０，０００ ４７２，０００ ２７８，０００ ５７０，０００ ５７２，０００ ３５８，０００ ６７０，０００ ６７２，０００ ４３８，０００
４７２，０００ ４７４，０００ ２７９，６００ ５７２，０００ ５７４，０００ ３５９，６００ ６７２，０００ ６７４，０００ ４３９，６００
４７４，０００ ４７６，０００ ２８１，２００ ５７４，０００ ５７６，０００ ３６１，２００ ６７４，０００ ６７６，０００ ４４１，２００
４７６，０００ ４７８，０００ ２８２，８００ ５７６，０００ ５７８，０００ ３６２，８００ ６７６，０００ ６７８，０００ ４４２，８００
４７８，０００ ４８０，０００ ２８４，４００ ５７８，０００ ５８０，０００ ３６４，４００ ６７８，０００ ６８０，０００ ４４４，４００
４８０，０００ ４８２，０００ ２８６，０００ ５８０，０００ ５８２，０００ ３６６，０００ ６８０，０００ ６８２，０００ ４４６，０００
４８２，０００ ４８４，０００ ２８７，６００ ５８２，０００ ５８４，０００ ３６７，６００ ６８２，０００ ６８４，０００ ４４７，６００
４８４，０００ ４８６，０００ ２８９，２００ ５８４，０００ ５８６，０００ ３６９，２００ ６８４，０００ ６８６，０００ ４４９，２００
４８６，０００ ４８８，０００ ２９０，８００ ５８６，０００ ５８８，０００ ３７０，８００ ６８６，０００ ６８８，０００ ４５０，８００
４８８，０００ ４９０，０００ ２９２，４００ ５８８，０００ ５９０，０００ ３７２，４００ ６８８，０００ ６９０，０００ ４５２，４００
４９０，０００ ４９２，０００ ２９４，０００ ５９０，０００ ５９２，０００ ３７４，０００ ６９０，０００ ６９２，０００ ４５４，０００
４９２，０００ ４９４，０００ ２９５，６００ ５９２，０００ ５９４，０００ ３７５，６００ ６９２，０００ ６９４，０００ ４５５，６００
４９４，０００ ４９６，０００ ２９７，２００ ５９４，０００ ５９６，０００ ３７７，２００ ６９４，０００ ６９６，０００ ４５７，２００
４９６，０００ ４９８，０００ ２９８，８００ ５９６，０００ ５９８，０００ ３７８，８００ ６９６，０００ ６９８，０００ ４５８，８００
４９８，０００ ５００，０００ ３００，４００ ５９８，０００ ６００，０００ ３８０，４００ ６９８，０００ ７００，０００ ４６０，４００
５００，０００ ５０２，０００ ３０２，０００ ６００，０００ ６０２，０００ ３８２，０００ ７００，０００ ７０２，０００ ４６２，０００
５０２，０００ ５０４，０００ ３０３，６００ ６０２，０００ ６０４，０００ ３８３，６００ ７０２，０００ ７０４，０００ ４６３，６００
５０４，０００ ５０６，０００ ３０５，２００ ６０４，０００ ６０６，０００ ３８５，２００ ７０４，０００ ７０６，０００ ４６５，２００
５０６，０００ ５０８，０００ ３０６，８００ ６０６，０００ ６０８，０００ ３８６，８００ ７０６，０００ ７０８，０００ ４６６，８００
５０８，０００ ５１０，０００ ３０８，４００ ６０８，０００ ６１０，０００ ３８８，４００ ７０８，０００ ７１０，０００ ４６８，４００
５１０，０００ ５１２，０００ ３１０，０００ ６１０，０００ ６１２，０００ ３９０，０００ ７１０，０００ ７１２，０００ ４７０，０００
５１２，０００ ５１４，０００ ３１１，６００ ６１２，０００ ６１４，０００ ３９１，６００ ７１２，０００ ７１４，０００ ４７１，６００
５１４，０００ ５１６，０００ ３１３，２００ ６１４，０００ ６１６，０００ ３９３，２００ ７１４，０００ ７１６，０００ ４７３，２００
５１６，０００ ５１８，０００ ３１４，８００ ６１６，０００ ６１８，０００ ３９４，８００ ７１６，０００ ７１８，０００ ４７４，８００
５１８，０００ ５２０，０００ ３１６，４００ ６１８，０００ ６２０，０００ ３９６，４００ ７１８，０００ ７２０，０００ ４７６，４００
（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
７２０，０００ ７２２，０００ ４７８，０００ ８２０，０００ ８２２，０００ ５５８，０００ ９２０，０００ ９２２，０００ ６３８，０００
７２２，０００ ７２４，０００ ４７９，６００ ８２２，０００ ８２４，０００ ５５９，６００ ９２２，０００ ９２４，０００ ６３９，６００
７２４，０００ ７２６，０００ ４８１，２００ ８２４，０００ ８２６，０００ ５６１，２００ ９２４，０００ ９２６，０００ ６４１，２００
７２６，０００ ７２８，０００ ４８２，８００ ８２６，０００ ８２８，０００ ５６２，８００ ９２６，０００ ９２８，０００ ６４２，８００
７２８，０００ ７３０，０００ ４８４，４００ ８２８，０００ ８３０，０００ ５６４，４００ ９２８，０００ ９３０，０００ ６４４，４００
７３０，０００ ７３２，０００ ４８６，０００ ８３０，０００ ８３２，０００ ５６６，０００ ９３０，０００ ９３２，０００ ６４６，０００
７３２，０００ ７３４，０００ ４８７，６００ ８３２，０００ ８３４，０００ ５６７，６００ ９３２，０００ ９３４，０００ ６４７，６００
７３４，０００ ７３６，０００ ４８９，２００ ８３４，０００ ８３６，０００ ５６９，２００ ９３４，０００ ９３６，０００ ６４９，２００
７３６，０００ ７３８，０００ ４９０，８００ ８３６，０００ ８３８，０００ ５７０，８００ ９３６，０００ ９３８，０００ ６５０，８００
７３８，０００ ７４０，０００ ４９２，４００ ８３８，０００ ８４０，０００ ５７２，４００ ９３８，０００ ９４０，０００ ６５２，４００
７４０，０００ ７４２，０００ ４９４，０００ ８４０，０００ ８４２，０００ ５７４，０００ ９４０，０００ ９４２，０００ ６５４，０００
７４２，０００ ７４４，０００ ４９５，６００ ８４２，０００ ８４４，０００ ５７５，６００ ９４２，０００ ９４４，０００ ６５５，６００
７４４，０００ ７４６，０００ ４９７，２００ ８４４，０００ ８４６，０００ ５７７，２００ ９４４，０００ ９４６，０００ ６５７，２００
７４６，０００ ７４８，０００ ４９８，８００ ８４６，０００ ８４８，０００ ５７８，８００ ９４６，０００ ９４８，０００ ６５８，８００
７４８，０００ ７５０，０００ ５００，４００ ８４８，０００ ８５０，０００ ５８０，４００ ９４８，０００ ９５０，０００ ６６０，４００
７５０，０００ ７５２，０００ ５０２，０００ ８５０，０００ ８５２，０００ ５８２，０００ ９５０，０００ ９５２，０００ ６６２，０００
７５２，０００ ７５４，０００ ５０３，６００ ８５２，０００ ８５４，０００ ５８３，６００ ９５２，０００ ９５４，０００ ６６３，６００
７５４，０００ ７５６，０００ ５０５，２００ ８５４，０００ ８５６，０００ ５８５，２００ ９５４，０００ ９５６，０００ ６６５，２００
７５６，０００ ７５８，０００ ５０６，８００ ８５６，０００ ８５８，０００ ５８６，８００ ９５６，０００ ９５８，０００ ６６６，８００
７５８，０００ ７６０，０００ ５０８，４００ ８５８，０００ ８６０，０００ ５８８，４００ ９５８，０００ ９６０，０００ ６６８，４００
７６０，０００ ７６２，０００ ５１０，０００ ８６０，０００ ８６２，０００ ５９０，０００ ９６０，０００ ９６２，０００ ６７０，０００
７６２，０００ ７６４，０００ ５１１，６００ ８６２，０００ ８６４，０００ ５９１，６００ ９６２，０００ ９６４，０００ ６７１，６００
７６４，０００ ７６６，０００ ５１３，２００ ８６４，０００ ８６６，０００ ５９３，２００ ９６４，０００ ９６６，０００ ６７３，２００
７６６，０００ ７６８，０００ ５１４，８００ ８６６，０００ ８６８，０００ ５９４，８００ ９６６，０００ ９６８，０００ ６７４，８００
７６８，０００ ７７０，０００ ５１６，４００ ８６８，０００ ８７０，０００ ５９６，４００ ９６８，０００ ９７０，０００ ６７６，４００
７７０，０００ ７７２，０００ ５１８，０００ ８７０，０００ ８７２，０００ ５９８，０００ ９７０，０００ ９７２，０００ ６７８，０００
７７２，０００ ７７４，０００ ５１９，６００ ８７２，０００ ８７４，０００ ５９９，６００ ９７２，０００ ９７４，０００ ６７９，６００
７７４，０００ ７７６，０００ ５２１，２００ ８７４，０００ ８７６，０００ ６０１，２００ ９７４，０００ ９７６，０００ ６８１，２００
７７６，０００ ７７８，０００ ５２２，８００ ８７６，０００ ８７８，０００ ６０２，８００ ９７６，０００ ９７８，０００ ６８２，８００
７７８，０００ ７８０，０００ ５２４，４００ ８７８，０００ ８８０，０００ ６０４，４００ ９７８，０００ ９８０，０００ ６８４，４００
７８０，０００ ７８２，０００ ５２６，０００ ８８０，０００ ８８２，０００ ６０６，０００ ９８０，０００ ９８２，０００ ６８６，０００
７８２，０００ ７８４，０００ ５２７，６００ ８８２，０００ ８８４，０００ ６０７，６００ ９８２，０００ ９８４，０００ ６８７，６００
７８４，０００ ７８６，０００ ５２９，２００ ８８４，０００ ８８６，０００ ６０９，２００ ９８４，０００ ９８６，０００ ６８９，２００
７８６，０００ ７８８，０００ ５３０，８００ ８８６，０００ ８８８，０００ ６１０，８００ ９８６，０００ ９８８，０００ ６９０，８００
７８８，０００ ７９０，０００ ５３２，４００ ８８８，０００ ８９０，０００ ６１２，４００ ９８８，０００ ９９０，０００ ６９２，４００
７９０，０００ ７９２，０００ ５３４，０００ ８９０，０００ ８９２，０００ ６１４，０００ ９９０，０００ ９９２，０００ ６９４，０００
７９２，０００ ７９４，０００ ５３５，６００ ８９２，０００ ８９４，０００ ６１５，６００ ９９２，０００ ９９４，０００ ６９５，６００
７９４，０００ ７９６，０００ ５３７，２００ ８９４，０００ ８９６，０００ ６１７，２００ ９９４，０００ ９９６，０００ ６９７，２００
７９６，０００ ７９８，０００ ５３８，８００ ８９６，０００ ８９８，０００ ６１８，８００ ９９６，０００ ９９８，０００ ６９８，８００
７９８，０００ ８００，０００ ５４０，４００ ８９８，０００ ９００，０００ ６２０，４００ ９９８，０００ １，０００，０００ ７００，４００
８００，０００ ８０２，０００ ５４２，０００ ９００，０００ ９０２，０００ ６２２，０００ １，０００，０００ １，００２，０００ ７０２，０００
８０２，０００ ８０４，０００ ５４３，６００ ９０２，０００ ９０４，０００ ６２３，６００ １，００２，０００ １，００４，０００ ７０３，６００
８０４，０００ ８０６，０００ ５４５，２００ ９０４，０００ ９０６，０００ ６２５，２００ １，００４，０００ １，００６，０００ ７０５，２００
８０６，０００ ８０８，０００ ５４６，８００ ９０６，０００ ９０８，０００ ６２６，８００ １，００６，０００ １，００８，０００ ７０６，８００
８０８，０００ ８１０，０００ ５４８，４００ ９０８，０００ ９１０，０００ ６２８，４００ １，００８，０００ １，０１０，０００ ７０８，４００
８１０，０００ ８１２，０００ ５５０，０００ ９１０，０００ ９１２，０００ ６３０，０００ １，０１０，０００ １，０１２，０００ ７１０，０００
８１２，０００ ８１４，０００ ５５１，６００ ９１２，０００ ９１４，０００ ６３１，６００ １，０１２，０００ １，０１４，０００ ７１１，６００
８１４，０００ ８１６，０００ ５５３，２００ ９１４，０００ ９１６，０００ ６３３，２００ １，０１４，０００ １，０１６，０００ ７１３，２００
８１６，０００ ８１８，０００ ５５４，８００ ９１６，０００ ９１８，０００ ６３４，８００ １，０１６，０００ １，０１８，０００ ７１４，８００
８１８，０００ ８２０，０００ ５５６，４００ ９１８，０００ ９２０，０００ ６３６，４００ １，０１８，０００ １，０２０，０００ ７１６，４００
（四）
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
１，０２０，０００ １，０２２，０００ ７１８，０００ １，１２０，０００ １，１２２，０００ ７９８，０００ １，２２０，０００ １，２２２，０００ ８８７，７５０
１，０２２，０００ １，０２４，０００ ７１９，６００ １，１２２，０００ １，１２４，０００ ７９９，６００ １，２２２，０００ １，２２４，０００ ８８９，５５０
１，０２４，０００ １，０２６，０００ ７２１，２００ １，１２４，０００ １，１２６，０００ ８０１，３５０ １，２２４，０００ １，２２６，０００ ８９１，３５０
１，０２６，０００ １，０２８，０００ ７２２，８００ １，１２６，０００ １，１２８，０００ ８０３，１５０ １，２２６，０００ １，２２８，０００ ８９３，１５０
１，０２８，０００ １，０３０，０００ ７２４，４００ １，１２８，０００ １，１３０，０００ ８０４，９５０ １，２２８，０００ １，２３０，０００ ８９４，９５０
１，０３０，０００ １，０３２，０００ ７２６，０００ １，１３０，０００ １，１３２，０００ ８０６，７５０ １，２３０，０００ １，２３２，０００ ８９６，７５０
１，０３２，０００ １，０３４，０００ ７２７，６００ １，１３２，０００ １，１３４，０００ ８０８，５５０ １，２３２，０００ １，２３４，０００ ８９８，５５０
１，０３４，０００ １，０３６，０００ ７２９，２００ １，１３４，０００ １，１３６，０００ ８１０，３５０ １，２３４，０００ １，２３６，０００ ９００，３５０
１，０３６，０００ １，０３８，０００ ７３０，８００ １，１３６，０００ １，１３８，０００ ８１２，１５０ １，２３６，０００ １，２３８，０００ ９０２，１５０
１，０３８，０００ １，０４０，０００ ７３２，４００ １，１３８，０００ １，１４０，０００ ８１３，９５０ １，２３８，０００ １，２４０，０００ ９０３，９５０
１，０４０，０００ １，０４２，０００ ７３４，０００ １，１４０，０００ １，１４２，０００ ８１５，７５０ １，２４０，０００ １，２４２，０００ ９０５，７５０
１，０４２，０００ １，０４４，０００ ７３５，６００ １，１４２，０００ １，１４４，０００ ８１７，５５０ １，２４２，０００ １，２４４，０００ ９０７，５５０
１，０４４，０００ １，０４６，０００ ７３７，２００ １，１４４，０００ １，１４６，０００ ８１９，３５０ １，２４４，０００ １，２４６，０００ ９０９，３５０
１，０４６，０００ １，０４８，０００ ７３８，８００ １，１４６，０００ １，１４８，０００ ８２１，１５０ １，２４６，０００ １，２４８，０００ ９１１，１５０
１，０４８，０００ １，０５０，０００ ７４０，４００ １，１４８，０００ １，１５０，０００ ８２２，９５０ １，２４８，０００ １，２５０，０００ ９１２，９５０
１，０５０，０００ １，０５２，０００ ７４２，０００ １，１５０，０００ １，１５２，０００ ８２４，７５０ １，２５０，０００ １，２５２，０００ ９１４，７５０
１，０５２，０００ １，０５４，０００ ７４３，６００ １，１５２，０００ １，１５４，０００ ８２６，５５０ １，２５２，０００ １，２５４，０００ ９１６，５５０
１，０５４，０００ １，０５６，０００ ７４５，２００ １，１５４，０００ １，１５６，０００ ８２８，３５０ １，２５４，０００ １，２５６，０００ ９１８，３５０
１，０５６，０００ １，０５８，０００ ７４６，８００ １，１５６，０００ １，１５８，０００ ８３０，１５０ １，２５６，０００ １，２５８，０００ ９２０，１５０
１，０５８，０００ １，０６０，０００ ７４８，４００ １，１５８，０００ １，１６０，０００ ８３１，９５０ １，２５８，０００ １，２６０，０００ ９２１，９５０
１，０６０，０００ １，０６２，０００ ７５０，０００ １，１６０，０００ １，１６２，０００ ８３３，７５０ １，２６０，０００ １，２６２，０００ ９２３，７５０
１，０６２，０００ １，０６４，０００ ７５１，６００ １，１６２，０００ １，１６４，０００ ８３５，５５０ １，２６２，０００ １，２６４，０００ ９２５，５５０
１，０６４，０００ １，０６６，０００ ７５３，２００ １，１６４，０００ １，１６６，０００ ８３７，３５０ １，２６４，０００ １，２６６，０００ ９２７，３５０
１，０６６，０００ １，０６８，０００ ７５４，８００ １，１６６，０００ １，１６８，０００ ８３９，１５０ １，２６６，０００ １，２６８，０００ ９２９，１５０
１，０６８，０００ １，０７０，０００ ７５６，４００ １，１６８，０００ １，１７０，０００ ８４０，９５０ １，２６８，０００ １，２７０，０００ ９３０，９５０
１，０７０，０００ １，０７２，０００ ７５８，０００ １，１７０，０００ １，１７２，０００ ８４２，７５０ １，２７０，０００ １，２７２，０００ ９３２，７５０
１，０７２，０００ １，０７４，０００ ７５９，６００ １，１７２，０００ １，１７４，０００ ８４４，５５０ １，２７２，０００ １，２７４，０００ ９３４，５５０
１，０７４，０００ １，０７６，０００ ７６１，２００ １，１７４，０００ １，１７６，０００ ８４６，３５０ １，２７４，０００ １，２７６，０００ ９３６，３５０
１，０７６，０００ １，０７８，０００ ７６２，８００ １，１７６，０００ １，１７８，０００ ８４８，１５０ １，２７６，０００ １，２７８，０００ ９３８，１５０
１，０７８，０００ １，０８０，０００ ７６４，４００ １，１７８，０００ １，１８０，０００ ８４９，９５０ １，２７８，０００ １，２８０，０００ ９３９，９５０
１，０８０，０００ １，０８２，０００ ７６６，０００ １，１８０，０００ １，１８２，０００ ８５１，７５０ １，２８０，０００ １，２８２，０００ ９４１，７５０
１，０８２，０００ １，０８４，０００ ７６７，６００ １，１８２，０００ １，１８４，０００ ８５３，５５０ １，２８２，０００ １，２８４，０００ ９４３，５５０
１，０８４，０００ １，０８６，０００ ７６９，２００ １，１８４，０００ １，１８６，０００ ８５５，３５０ １，２８４，０００ １，２８６，０００ ９４５，３５０
１，０８６，０００ １，０８８，０００ ７７０，８００ １，１８６，０００ １，１８８，０００ ８５７，１５０ １，２８６，０００ １，２８８，０００ ９４７，１５０
１，０８８，０００ １，０９０，０００ ７７２，４００ １，１８８，０００ １，１９０，０００ ８５８，９５０ １，２８８，０００ １，２９０，０００ ９４８，９５０
１，０９０，０００ １，０９２，０００ ７７４，０００ １，１９０，０００ １，１９２，０００ ８６０，７５０ １，２９０，０００ １，２９２，０００ ９５０，７５０
１，０９２，０００ １，０９４，０００ ７７５，６００ １，１９２，０００ １，１９４，０００ ８６２，５５０ １，２９２，０００ １，２９４，０００ ９５２，５５０
１，０９４，０００ １，０９６，０００ ７７７，２００ １，１９４，０００ １，１９６，０００ ８６４，３５０ １，２９４，０００ １，２９６，０００ ９５４，３５０
１，０９６，０００ １，０９８，０００ ７７８，８００ １，１９６，０００ １，１９８，０００ ８６６，１５０ １，２９６，０００ １，２９８，０００ ９５６，１５０
１，０９８，０００ １，１００，０００ ７８０，４００ １，１９８，０００ １，２００，０００ ８６７，９５０ １，２９８，０００ １，３００，０００ ９５７，９５０
１，１００，０００ １，１０２，０００ ７８２，０００ １，２００，０００ １，２０２，０００ ８６９，７５０ １，３００，０００ １，３０２，０００ ９５９，７５０
１，１０２，０００ １，１０４，０００ ７８３，６００ １，２０２，０００ １，２０４，０００ ８７１，５５０ １，３０２，０００ １，３０４，０００ ９６１，５５０
１，１０４，０００ １，１０６，０００ ７８５，２００ １，２０４，０００ １，２０６，０００ ８７３，３５０ １，３０４，０００ １，３０６，０００ ９６３，３５０
１，１０６，０００ １，１０８，０００ ７８６，８００ １，２０６，０００ １，２０８，０００ ８７５，１５０ １，３０６，０００ １，３０８，０００ ９６５，１５０
１，１０８，０００ １，１１０，０００ ７８８，４００ １，２０８，０００ １，２１０，０００ ８７６，９５０ １，３０８，０００ １，３１０，０００ ９６６，９５０
１，１１０，０００ １，１１２，０００ ７９０，０００ １，２１０，０００ １，２１２，０００ ８７８，７５０ １，３１０，０００ １，３１２，０００ ９６８，７５０
１，１１２，０００ １，１１４，０００ ７９１，６００ １，２１２，０００ １，２１４，０００ ８８０，５５０ １，３１２，０００ １，３１４，０００ ９７０，５５０
１，１１４，０００ １，１１６，０００ ７９３，２００ １，２１４，０００ １，２１６，０００ ８８２，３５０ １，３１４，０００ １，３１６，０００ ９７２，３５０
１，１１６，０００ １，１１８，０００ ７９４，８００ １，２１６，０００ １，２１８，０００ ８８４，１５０ １，３１６，０００ １，３１８，０００ ９７４，１５０
１，１１８，０００ １，１２０，０００ ７９６，４００ １，２１８，０００ １，２２０，０００ ８８５，９５０ １，３１８，０００ １，３２０，０００ ９７５，９５０
（五）
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
１，３２０，０００ １，３２２，０００ ９７７，７５０ １，４２０，０００ １，４２２，０００ １，０６７，７５０ １，５２０，０００ １，５２２，０００ １，１５７，７５０
１，３２２，０００ １，３２４，０００ ９７９，５５０ １，４２２，０００ １，４２４，０００ １，０６９，５５０ １，５２２，０００ １，５２４，０００ １，１５９，５５０
１，３２４，０００ １，３２６，０００ ９８１，３５０ １，４２４，０００ １，４２６，０００ １，０７１，３５０ １，５２４，０００ １，５２６，０００ １，１６１，３５０
１，３２６，０００ １，３２８，０００ ９８３，１５０ １，４２６，０００ １，４２８，０００ １，０７３，１５０ １，５２６，０００ １，５２８，０００ １，１６３，１５０
１，３２８，０００ １，３３０，０００ ９８４，９５０ １，４２８，０００ １，４３０，０００ １，０７４，９５０ １，５２８，０００ １，５３０，０００ １，１６４，９５０
１，３３０，０００ １，３３２，０００ ９８６，７５０ １，４３０，０００ １，４３２，０００ １，０７６，７５０ １，５３０，０００ １，５３２，０００ １，１６６，７５０
１，３３２，０００ １，３３４，０００ ９８８，５５０ １，４３２，０００ １，４３４，０００ １，０７８，５５０ １，５３２，０００ １，５３４，０００ １，１６８，５５０
１，３３４，０００ １，３３６，０００ ９９０，３５０ １，４３４，０００ １，４３６，０００ １，０８０，３５０ １，５３４，０００ １，５３６，０００ １，１７０，３５０
１，３３６，０００ １，３３８，０００ ９９２，１５０ １，４３６，０００ １，４３８，０００ １，０８２，１５０ １，５３６，０００ １，５３８，０００ １，１７２，１５０
１，３３８，０００ １，３４０，０００ ９９３，９５０ １，４３８，０００ １，４４０，０００ １，０８３，９５０ １，５３８，０００ １，５４０，０００ １，１７３，９５０
１，３４０，０００ １，３４２，０００ ９９５，７５０ １，４４０，０００ １，４４２，０００ １，０８５，７５０ １，５４０，０００ １，５４２，０００ １，１７５，７５０
１，３４２，０００ １，３４４，０００ ９９７，５５０ １，４４２，０００ １，４４４，０００ １，０８７，５５０ １，５４２，０００ １，５４４，０００ １，１７７，５５０
１，３４４，０００ １，３４６，０００ ９９９，３５０ １，４４４，０００ １，４４６，０００ １，０８９，３５０ １，５４４，０００ １，５４６，０００ １，１７９，３５０
１，３４６，０００ １，３４８，０００ １，００１，１５０ １，４４６，０００ １，４４８，０００ １，０９１，１５０ １，５４６，０００ １，５４８，０００ １，１８１，１５０
１，３４８，０００ １，３５０，０００ １，００２，９５０ １，４４８，０００ １，４５０，０００ １，０９２，９５０ １，５４８，０００ １，５５０，０００ １，１８２，９５０
１，３５０，０００ １，３５２，０００ １，００４，７５０ １，４５０，０００ １，４５２，０００ １，０９４，７５０ １，５５０，０００ １，５５２，０００ １，１８４，７５０
１，３５２，０００ １，３５４，０００ １，００６，５５０ １，４５２，０００ １，４５４，０００ １，０９６，５５０ １，５５２，０００ １，５５４，０００ １，１８６，５５０
１，３５４，０００ １，３５６，０００ １，００８，３５０ １，４５４，０００ １，４５６，０００ １，０９８，３５０ １，５５４，０００ １，５５６，０００ １，１８８，３５０
１，３５６，０００ １，３５８，０００ １，０１０，１５０ １，４５６，０００ １，４５８，０００ １，１００，１５０ １，５５６，０００ １，５５８，０００ １，１９０，１５０
１，３５８，０００ １，３６０，０００ １，０１１，９５０ １，４５８，０００ １，４６０，０００ １，１０１，９５０ １，５５８，０００ １，５６０，０００ １，１９１，９５０
１，３６０，０００ １，３６２，０００ １，０１３，７５０ １，４６０，０００ １，４６２，０００ １，１０３，７５０ １，５６０，０００ １，５６２，０００ １，１９３，７５０
１，３６２，０００ １，３６４，０００ １，０１５，５５０ １，４６２，０００ １，４６４，０００ １，１０５，５５０ １，５６２，０００ １，５６４，０００ １，１９５，５５０
１，３６４，０００ １，３６６，０００ １，０１７，３５０ １，４６４，０００ １，４６６，０００ １，１０７，３５０ １，５６４，０００ １，５６６，０００ １，１９７，３５０
１，３６６，０００ １，３６８，０００ １，０１９，１５０ １，４６６，０００ １，４６８，０００ １，１０９，１５０ １，５６６，０００ １，５６８，０００ １，１９９，１５０
１，３６８，０００ １，３７０，０００ １，０２０，９５０ １，４６８，０００ １，４７０，０００ １，１１０，９５０ １，５６８，０００ １，５７０，０００ １，２００，９５０
１，３７０，０００ １，３７２，０００ １，０２２，７５０ １，４７０，０００ １，４７２，０００ １，１１２，７５０ １，５７０，０００ １，５７２，０００ １，２０２，７５０
１，３７２，０００ １，３７４，０００ １，０２４，５５０ １，４７２，０００ １，４７４，０００ １，１１４，５５０ １，５７２，０００ １，５７４，０００ １，２０４，５５０
１，３７４，０００ １，３７６，０００ １，０２６，３５０ １，４７４，０００ １，４７６，０００ １，１１６，３５０ １，５７４，０００ １，５７６，０００ １，２０６，３５０
１，３７６，０００ １，３７８，０００ １，０２８，１５０ １，４７６，０００ １，４７８，０００ １，１１８，１５０ １，５７６，０００ １，５７８，０００ １，２０８，１５０
１，３７８，０００ １，３８０，０００ １，０２９，９５０ １，４７８，０００ １，４８０，０００ １，１１９，９５０ １，５７８，０００ １，５８０，０００ １，２０９，９５０
１，３８０，０００ １，３８２，０００ １，０３１，７５０ １，４８０，０００ １，４８２，０００ １，１２１，７５０ １，５８０，０００ １，５８２，０００ １，２１１，７５０
１，３８２，０００ １，３８４，０００ １，０３３，５５０ １，４８２，０００ １，４８４，０００ １，１２３，５５０ １，５８２，０００ １，５８４，０００ １，２１３，５５０
１，３８４，０００ １，３８６，０００ １，０３５，３５０ １，４８４，０００ １，４８６，０００ １，１２５，３５０ １，５８４，０００ １，５８６，０００ １，２１５，３５０
１，３８６，０００ １，３８８，０００ １，０３７，１５０ １，４８６，０００ １，４８８，０００ １，１２７，１５０ １，５８６，０００ １，５８８，０００ １，２１７，１５０
１，３８８，０００ １，３９０，０００ １，０３８，９５０ １，４８８，０００ １，４９０，０００ １，１２８，９５０ １，５８８，０００ １，５９０，０００ １，２１８，９５０
１，３９０，０００ １，３９２，０００ １，０４０，７５０ １，４９０，０００ １，４９２，０００ １，１３０，７５０ １，５９０，０００ １，５９２，０００ １，２２０，７５０
１，３９２，０００ １，３９４，０００ １，０４２，５５０ １，４９２，０００ １，４９４，０００ １，１３２，５５０ １，５９２，０００ １，５９４，０００ １，２２２，５５０
１，３９４，０００ １，３９６，０００ １，０４４，３５０ １，４９４，０００ １，４９６，０００ １，１３４，３５０ １，５９４，０００ １，５９６，０００ １，２２４，３５０
１，３９６，０００ １，３９８，０００ １，０４６，１５０ １，４９６，０００ １，４９８，０００ １，１３６，１５０ １，５９６，０００ １，５９８，０００ １，２２６，１５０
１，３９８，０００ １，４００，０００ １，０４７，９５０ １，４９８，０００ １，５００，０００ １，１３７，９５０ １，５９８，０００ １，６００，０００ １，２２７，９５０
１，４００，０００ １，４０２，０００ １，０４９，７５０ １，５００，０００ １，５０２，０００ １，１３９，７５０ １，６００，０００ １，６０２，０００ １，２２９，７５０
１，４０２，０００ １，４０４，０００ １，０５１，５５０ １，５０２，０００ １，５０４，０００ １，１４１，５５０ １，６０２，０００ １，６０４，０００ １，２３１，５５０
１，４０４，０００ １，４０６，０００ １，０５３，３５０ １，５０４，０００ １，５０６，０００ １，１４３，３５０ １，６０４，０００ １，６０６，０００ １，２３３，３５０
１，４０６，０００ １，４０８，０００ １，０５５，１５０ １，５０６，０００ １，５０８，０００ １，１４５，１５０ １，６０６，０００ １，６０８，０００ １，２３５，１５０
１，４０８，０００ １，４１０，０００ １，０５６，９５０ １，５０８，０００ １，５１０，０００ １，１４６，９５０ １，６０８，０００ １，６１０，０００ １，２３６，９５０
１，４１０，０００ １，４１２，０００ １，０５８，７５０ １，５１０，０００ １，５１２，０００ １，１４８，７５０ １，６１０，０００ １，６１２，０００ １，２３８，７５０
１，４１２，０００ １，４１４，０００ １，０６０，５５０ １，５１２，０００ １，５１４，０００ １，１５０，５５０ １，６１２，０００ １，６１４，０００ １，２４０，５５０
１，４１４，０００ １，４１６，０００ １，０６２，３５０ １，５１４，０００ １，５１６，０００ １，１５２，３５０ １，６１４，０００ １，６１６，０００ １，２４２，３５０
１，４１６，０００ １，４１８，０００ １，０６４，１５０ １，５１６，０００ １，５１８，０００ １，１５４，１５０ １，６１６，０００ １，６１８，０００ １，２４４，１５０
１，４１８，０００ １，４２０，０００ １，０６５，９５０ １，５１８，０００ １，５２０，０００ １，１５５，９５０ １，６１８，０００ １，６２０，０００ １，２４５，９５０
（六）
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
１，６２０，０００ １，６２２，０００ １，２４７，７５０ １，７２０，０００ １，７２２，０００ １，３３７，７５０ １，８２０，０００ １，８２２，０００ １，４２７，７５０
１，６２２，０００ １，６２４，０００ １，２４９，５５０ １，７２２，０００ １，７２４，０００ １，３３９，５５０ １，８２２，０００ １，８２４，０００ １，４２９，５５０
１，６２４，０００ １，６２６，０００ １，２５１，３５０ １，７２４，０００ １，７２６，０００ １，３４１，３５０ １，８２４，０００ １，８２６，０００ １，４３１，３５０
１，６２６，０００ １，６２８，０００ １，２５３，１５０ １，７２６，０００ １，７２８，０００ １，３４３，１５０ １，８２６，０００ １，８２８，０００ １，４３３，１５０
１，６２８，０００ １，６３０，０００ １，２５４，９５０ １，７２８，０００ １，７３０，０００ １，３４４，９５０ １，８２８，０００ １，８３０，０００ １，４３４，９５０
１，６３０，０００ １，６３２，０００ １，２５６，７５０ １，７３０，０００ １，７３２，０００ １，３４６，７５０ １，８３０，０００ １，８３２，０００ １，４３６，７５０
１，６３２，０００ １，６３４，０００ １，２５８，５５０ １，７３２，０００ １，７３４，０００ １，３４８，５５０ １，８３２，０００ １，８３４，０００ １，４３８，５５０
１，６３４，０００ １，６３６，０００ １，２６０，３５０ １，７３４，０００ １，７３６，０００ １，３５０，３５０ １，８３４，０００ １，８３６，０００ １，４４０，３５０
１，６３６，０００ １，６３８，０００ １，２６２，１５０ １，７３６，０００ １，７３８，０００ １，３５２，１５０ １，８３６，０００ １，８３８，０００ １，４４２，１５０
１，６３８，０００ １，６４０，０００ １，２６３，９５０ １，７３８，０００ １，７４０，０００ １，３５３，９５０ １，８３８，０００ １，８４０，０００ １，４４３，９５０
１，６４０，０００ １，６４２，０００ １，２６５，７５０ １，７４０，０００ １，７４２，０００ １，３５５，７５０ １，８４０，０００ １，８４２，０００ １，４４５，７５０
１，６４２，０００ １，６４４，０００ １，２６７，５５０ １，７４２，０００ １，７４４，０００ １，３５７，５５０ １，８４２，０００ １，８４４，０００ １，４４７，５５０
１，６４４，０００ １，６４６，０００ １，２６９，３５０ １，７４４，０００ １，７４６，０００ １，３５９，３５０ １，８４４，０００ １，８４６，０００ １，４４９，３５０
１，６４６，０００ １，６４８，０００ １，２７１，１５０ １，７４６，０００ １，７４８，０００ １，３６１，１５０ １，８４６，０００ １，８４８，０００ １，４５１，１５０
１，６４８，０００ １，６５０，０００ １，２７２，９５０ １，７４８，０００ １，７５０，０００ １，３６２，９５０ １，８４８，０００ １，８５０，０００ １，４５２，９５０
１，６５０，０００ １，６５２，０００ １，２７４，７５０ １，７５０，０００ １，７５２，０００ １，３６４，７５０ １，８５０，０００ １，８５２，０００ １，４５４，７５０
１，６５２，０００ １，６５４，０００ １，２７６，５５０ １，７５２，０００ １，７５４，０００ １，３６６，５５０ １，８５２，０００ １，８５４，０００ １，４５６，５５０
１，６５４，０００ １，６５６，０００ １，２７８，３５０ １，７５４，０００ １，７５６，０００ １，３６８，３５０ １，８５４，０００ １，８５６，０００ １，４５８，３５０
１，６５６，０００ １，６５８，０００ １，２８０，１５０ １，７５６，０００ １，７５８，０００ １，３７０，１５０ １，８５６，０００ １，８５８，０００ １，４６０，１５０
１，６５８，０００ １，６６０，０００ １，２８１，９５０ １，７５８，０００ １，７６０，０００ １，３７１，９５０ １，８５８，０００ １，８６０，０００ １，４６１，９５０
１，６６０，０００ １，６６２，０００ １，２８３，７５０ １，７６０，０００ １，７６２，０００ １，３７３，７５０ １，８６０，０００ １，８６２，０００ １，４６３，７５０
１，６６２，０００ １，６６４，０００ １，２８５，５５０ １，７６２，０００ １，７６４，０００ １，３７５，５５０ １，８６２，０００ １，８６４，０００ １，４６５，５５０
１，６６４，０００ １，６６６，０００ １，２８７，３５０ １，７６４，０００ １，７６６，０００ １，３７７，３５０ １，８６４，０００ １，８６６，０００ １，４６７，３５０
１，６６６，０００ １，６６８，０００ １，２８９，１５０ １，７６６，０００ １，７６８，０００ １，３７９，１５０ １，８６６，０００ １，８６８，０００ １，４６９，１５０
１，６６８，０００ １，６７０，０００ １，２９０，９５０ １，７６８，０００ １，７７０，０００ １，３８０，９５０ １，８６８，０００ １，８７０，０００ １，４７０，９５０
１，６７０，０００ １，６７２，０００ １，２９２，７５０ １，７７０，０００ １，７７２，０００ １，３８２，７５０ １，８７０，０００ １，８７２，０００ １，４７２，７５０
１，６７２，０００ １，６７４，０００ １，２９４，５５０ １，７７２，０００ １，７７４，０００ １，３８４，５５０ １，８７２，０００ １，８７４，０００ １，４７４，５５０
１，６７４，０００ １，６７６，０００ １，２９６，３５０ １，７７４，０００ １，７７６，０００ １，３８６，３５０ １，８７４，０００ １，８７６，０００ １，４７６，３５０
１，６７６，０００ １，６７８，０００ １，２９８，１５０ １，７７６，０００ １，７７８，０００ １，３８８，１５０ １，８７６，０００ １，８７８，０００ １，４７８，１５０
１，６７８，０００ １，６８０，０００ １，２９９，９５０ １，７７８，０００ １，７８０，０００ １，３８９，９５０ １，８７８，０００ １，８８０，０００ １，４７９，９５０
１，６８０，０００ １，６８２，０００ １，３０１，７５０ １，７８０，０００ １，７８２，０００ １，３９１，７５０ １，８８０，０００ １，８８２，０００ １，４８１，７５０
１，６８２，０００ １，６８４，０００ １，３０３，５５０ １，７８２，０００ １，７８４，０００ １，３９３，５５０ １，８８２，０００ １，８８４，０００ １，４８３，５５０
１，６８４，０００ １，６８６，０００ １，３０５，３５０ １，７８４，０００ １，７８６，０００ １，３９５，３５０ １，８８４，０００ １，８８６，０００ １，４８５，３５０
１，６８６，０００ １，６８８，０００ １，３０７，１５０ １，７８６，０００ １，７８８，０００ １，３９７，１５０ １，８８６，０００ １，８８８，０００ １，４８７，１５０
１，６８８，０００ １，６９０，０００ １，３０８，９５０ １，７８８，０００ １，７９０，０００ １，３９８，９５０ １，８８８，０００ １，８９０，０００ １，４８８，９５０
１，６９０，０００ １，６９２，０００ １，３１０，７５０ １，７９０，０００ １，７９２，０００ １，４００，７５０ １，８９０，０００ １，８９２，０００ １，４９０，７５０
１，６９２，０００ １，６９４，０００ １，３１２，５５０ １，７９２，０００ １，７９４，０００ １，４０２，５５０ １，８９２，０００ １，８９４，０００ １，４９２，５５０
１，６９４，０００ １，６９６，０００ １，３１４，３５０ １，７９４，０００ １，７９６，０００ １，４０４，３５０ １，８９４，０００ １，８９６，０００ １，４９４，３５０
１，６９６，０００ １，６９８，０００ １，３１６，１５０ １，７９６，０００ １，７９８，０００ １，４０６，１５０ １，８９６，０００ １，８９８，０００ １，４９６，１５０
１，６９８，０００ １，７００，０００ １，３１７，９５０ １，７９８，０００ １，８００，０００ １，４０７，９５０ １，８９８，０００ １，９００，０００ １，４９７，９５０
１，７００，０００ １，７０２，０００ １，３１９，７５０ １，８００，０００ １，８０２，０００ １，４０９，７５０ １，９００，０００ １，９０２，０００ １，４９９，７５０
１，７０２，０００ １，７０４，０００ １，３２１，５５０ １，８０２，０００ １，８０４，０００ １，４１１，５５０ １，９０２，０００ １，９０４，０００ １，５０１，５５０
１，７０４，０００ １，７０６，０００ １，３２３，３５０ １，８０４，０００ １，８０６，０００ １，４１３，３５０ １，９０４，０００ １，９０６，０００ １，５０３，３５０
１，７０６，０００ １，７０８，０００ １，３２５，１５０ １，８０６，０００ １，８０８，０００ １，４１５，１５０ １，９０６，０００ １，９０８，０００ １，５０５，１５０
１，７０８，０００ １，７１０，０００ １，３２６，９５０ １，８０８，０００ １，８１０，０００ １，４１６，９５０ １，９０８，０００ １，９１０，０００ １，５０６，９５０
１，７１０，０００ １，７１２，０００ １，３２８，７５０ １，８１０，０００ １，８１２，０００ １，４１８，７５０ １，９１０，０００ １，９１２，０００ １，５０８，７５０
１，７１２，０００ １，７１４，０００ １，３３０，５５０ １，８１２，０００ １，８１４，０００ １，４２０，５５０ １，９１２，０００ １，９１４，０００ １，５１０，５５０
１，７１４，０００ １，７１６，０００ １，３３２，３５０ １，８１４，０００ １，８１６，０００ １，４２２，３５０ １，９１４，０００ １，９１６，０００ １，５１２，３５０
１，７１６，０００ １，７１８，０００ １，３３４，１５０ １，８１６，０００ １，８１８，０００ １，４２４，１５０ １，９１６，０００ １，９１８，０００ １，５１４，１５０
１，７１８，０００ １，７２０，０００ １，３３５，９５０ １，８１８，０００ １，８２０，０００ １，４２５，９５０ １，９１８，０００ １，９２０，０００ １，５１５，９５０
（七）
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
１，９２０，０００ １，９２２，０００ １，５１７，７５０ ２，０００，０００ ２，００２，０００ １，５８９，７５０ ２，０８０，０００ ２，０８２，０００ １，６６１，７５０
１，９２２，０００ １，９２４，０００ １，５１９，５５０ ２，００２，０００ ２，００４，０００ １，５９１，５５０ ２，０８２，０００ ２，０８４，０００ １，６６３，５５０
１，９２４，０００ １，９２６，０００ １，５２１，３５０ ２，００４，０００ ２，００６，０００ １，５９３，３５０ ２，０８４，０００ ２，０８６，０００ １，６６５，３５０
１，９２６，０００ １，９２８，０００ １，５２３，１５０ ２，００６，０００ ２，００８，０００ １，５９５，１５０ ２，０８６，０００ ２，０８８，０００ １，６６７，１５０
１，９２８，０００ １，９３０，０００ １，５２４，９５０ ２，００８，０００ ２，０１０，０００ １，５９６，９５０ ２，０８８，０００ ２，０９０，０００ １，６６８，９５０
１，９３０，０００ １，９３２，０００ １，５２６，７５０ ２，０１０，０００ ２，０１２，０００ １，５９８，７５０ ２，０９０，０００ ２，０９２，０００ １，６７０，７５０
１，９３２，０００ １，９３４，０００ １，５２８，５５０ ２，０１２，０００ ２，０１４，０００ １，６００，５５０ ２，０９２，０００ ２，０９４，０００ １，６７２，５５０
１，９３４，０００ １，９３６，０００ １，５３０，３５０ ２，０１４，０００ ２，０１６，０００ １，６０２，３５０ ２，０９４，０００ ２，０９６，０００ １，６７４，３５０
１，９３６，０００ １，９３８，０００ １，５３２，１５０ ２，０１６，０００ ２，０１８，０００ １，６０４，１５０ ２，０９６，０００ ２，０９８，０００ １，６７６，１５０
１，９３８，０００ １，９４０，０００ １，５３３，９５０ ２，０１８，０００ ２，０２０，０００ １，６０５，９５０ ２，０９８，０００ ２，１００，０００ １，６７７，９５０
１，９４０，０００ １，９４２，０００ １，５３５，７５０ ２，０２０，０００ ２，０２２，０００ １，６０７，７５０ ２，１００，０００ ２，１０２，０００ １，６７９，７５０
１，９４２，０００ １，９４４，０００ １，５３７，５５０ ２，０２２，０００ ２，０２４，０００ １，６０９，５５０ ２，１０２，０００ ２，１０４，０００ １，６８１，５５０
１，９４４，０００ １，９４６，０００ １，５３９，３５０ ２，０２４，０００ ２，０２６，０００ １，６１１，３５０ ２，１０４，０００ ２，１０６，０００ １，６８３，３５０
１，９４６，０００ １，９４８，０００ １，５４１，１５０ ２，０２６，０００ ２，０２８，０００ １，６１３，１５０ ２，１０６，０００ ２，１０８，０００ １，６８５，１５０
１，９４８，０００ １，９５０，０００ １，５４２，９５０ ２，０２８，０００ ２，０３０，０００ １，６１４，９５０ ２，１０８，０００ ２，１１０，０００ １，６８６，９５０
１，９５０，０００ １，９５２，０００ １，５４４，７５０ ２，０３０，０００ ２，０３２，０００ １，６１６，７５０ ２，１１０，０００ ２，１１２，０００ １，６８８，７５０
１，９５２，０００ １，９５４，０００ １，５４６，５５０ ２，０３２，０００ ２，０３４，０００ １，６１８，５５０ ２，１１２，０００ ２，１１４，０００ １，６９０，５５０
１，９５４，０００ １，９５６，０００ １，５４８，３５０ ２，０３４，０００ ２，０３６，０００ １，６２０，３５０ ２，１１４，０００ ２，１１６，０００ １，６９２，３５０
１，９５６，０００ １，９５８，０００ １，５５０，１５０ ２，０３６，０００ ２，０３８，０００ １，６２２，１５０ ２，１１６，０００ ２，１１８，０００ １，６９４，１５０
１，９５８，０００ １，９６０，０００ １，５５１，９５０ ２，０３８，０００ ２，０４０，０００ １，６２３，９５０ ２，１１８，０００ ２，１２０，０００ １，６９５，９５０
１，９６０，０００ １，９６２，０００ １，５５３，７５０ ２，０４０，０００ ２，０４２，０００ １，６２５，７５０ ２，１２０，０００ ２，１２２，０００ １，６９７，７５０
１，９６２，０００ １，９６４，０００ １，５５５，５５０ ２，０４２，０００ ２，０４４，０００ １，６２７，５５０ ２，１２２，０００ ２，１２２，５００ １，６９９，５５０
１，９６４，０００ １，９６６，０００ １，５５７，３５０ ２，０４４，０００ ２，０４６，０００ １，６２９，３５０
１，９６６，０００ １，９６８，０００ １，５５９，１５０ ２，０４６，０００ ２，０４８，０００ １，６３１，１５０
１，９６８，０００ １，９７０，０００ １，５６０，９５０ ２，０４８，０００ ２，０５０，０００ １，６３２，９５０
１，９７０，０００ １，９７２，０００ １，５６２，７５０ ２，０５０，０００ ２，０５２，０００ １，６３４，７５０ ２，１２２，５００ ４，１２２，５００ 給与等の金額に９５％を乗じて算出した金額から３１６，３７５円を控除した金額
１，９７２，０００ １，９７４，０００ １，５６４，５５０ ２，０５２，０００ ２，０５４，０００ １，６３６，５５０
１，９７４，０００ １，９７６，０００ １，５６６，３５０ ２，０５４，０００ ２，０５６，０００ １，６３８，３５０
１，９７６，０００ １，９７８，０００ １，５６８，１５０ ２，０５６，０００ ２，０５８，０００ １，６４０，１５０
１，９７８，０００ １，９８０，０００ １，５６９，９５０ ２，０５８，０００ ２，０６０，０００ １，６４１，９５０
１，９８０，０００ １，９８２，０００ １，５７１，７５０ ２，０６０，０００ ２，０６２，０００ １，６４３，７５０ ４，１２２，５００円以上 給与等の金額から５２２，５００円を控除した金額
１，９８２，０００ １，９８４，０００ １，５７３，５５０ ２，０６２，０００ ２，０６４，０００ １，６４５，５５０
１，９８４，０００ １，９８６，０００ １，５７５，３５０ ２，０６４，０００ ２，０６６，０００ １，６４７，３５０
１，９８６，０００ １，９８８，０００ １，５７７，１５０ ２，０６６，０００ ２，０６８，０００ １，６４９，１５０
１，９８８，０００ １，９９０，０００ １，５７８，９５０ ２，０６８，０００ ２，０７０，０００ １，６５０，９５０
１，９９０，０００ １，９９２，０００ １，５８０，７５０ ２，０７０，０００ ２，０７２，０００ １，６５２，７５０
１，９９２，０００ １，９９４，０００ １，５８２，５５０ ２，０７２，０００ ２，０７４，０００ １，６５４，５５０
１，９９４，０００ １，９９６，０００ １，５８４，３５０ ２，０７４，０００ ２，０７６，０００ １，６５６，３５０
１，９９６，０００ １，９９８，０００ １，５８６，１５０ ２，０７６，０００ ２，０７８，０００ １，６５８，１５０
１，９９８，０００ ２，０００，０００ １，５８７，９５０ ２，０７８，０００ ２，０８０，０００ １，６５９，９５０
（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。この場合において、給与等の金額が２，１２２，５００円以上の居住者の給与所得控除後の給与等の金額に１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給与所得控除後の給与等の金額とする。
(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 1,000 yen 0 50,000 51,000 5,000 137,000 139,000 13,700
1,000 2,000 100 51,000 52,000 5,100 139,000 141,000 13,900
2,000 3,000 200 52,000 53,000 5,200 141,000 143,000 14,100
3,000 4,000 300 53,000 54,000 5,300 143,000 145,000 14,300
4,000 5,000 400 54,000 55,000 5,400 145,000 147,000 14,500
5,000 6,000 500 55,000 56,000 5,500 147,000 149,000 14,700
6,000 7,000 600 56,000 57,000 5,600 149,000 151,000 14,900
7,000 8,000 700 57,000 58,000 5,700 151,000 153,000 15,100
8,000 9,000 800 58,000 59,000 5,800 153,000 155,000 15,300
9,000 10,000 900 59,000 60,000 5,900 155,000 157,000 15,500
10,000 11,000 1,000 60,000 61,000 6,000 157,000 159,000 15,700
11,000 12,000 1,100 61,000 62,000 6,100 159,000 161,000 15,900
12,000 13,000 1,200 62,000 63,000 6,200 161,000 163,000 16,100
13,000 14,000 1,300 63,000 65,000 6,300 163,000 165,000 16,300
14,000 15,000 1,400 65,000 67,000 6,500 165,000 167,000 16,500
15,000 16,000 1,500 67,000 69,000 6,700 167,000 169,000 16,700
16,000 17,000 1,600 69,000 71,000 6,900 169,000 171,000 16,900
17,000 18,000 1,700 71,000 73,000 7,100 171,000 173,000 17,100
18,000 19,000 1,800 73,000 75,000 7,300 173,000 175,000 17,300
19,000 20,000 1,900 75,000 77,000 7,500 175,000 177,000 17,500
20,000 21,000 2,000 77,000 79,000 7,700 177,000 179,000 17,700
21,000 22,000 2,100 79,000 81,000 7,900 179,000 181,000 17,900
22,000 23,000 2,200 81,000 83,000 8,100 181,000 183,000 18,100
23,000 24,000 2,300 83,000 85,000 8,300 183,000 185,000 18,300
24,000 25,000 2,400 85,000 87,000 8,500 185,000 187,000 18,500
25,000 26,000 2,500 87,000 89,000 8,700 187,000 189,000 18,700
26,000 27,000 2,600 89,000 91,000 8,900 189,000 191,000 18,900
27,000 28,000 2,700 91,000 93,000 9,100 191,000 193,000 19,100
28,000 29,000 2,800 93,000 95,000 9,300 193,000 195,000 19,300
29,000 30,000 2,900 95,000 97,000 9,500 195,000 198,000 19,500
30,000 31,000 3,000 97,000 99,000 9,700 198,000 201,000 19,800
31,000 32,000 3,100 99,000 101,000 9,900 201,000 204,000 20,100
32,000 33,000 3,200 101,000 103,000 10,100 204,000 207,000 20,400
33,000 34,000 3,300 103,000 105,000 10,300 207,000 210,000 20,700
34,000 35,000 3,400 105,000 107,000 10,500 210,000 213,000 21,000
35,000 36,000 3,500 107,000 109,000 10,700 213,000 216,000 21,300
36,000 37,000 3,600 109,000 111,000 10,900 216,000 219,000 21,600
37,000 38,000 3,700 111,000 113,000 11,100 219,000 222,000 21,900
38,000 39,000 3,800 113,000 115,000 11,300 222,000 225,000 22,200
39,000 40,000 3,900 115,000 117,000 11,500 225,000 228,000 22,500
40,000 41,000 4,000 117,000 119,000 11,700 228,000 231,000 22,800
41,000 42,000 4,100 119,000 121,000 11,900 231,000 234,000 23,100
42,000 43,000 4,200 121,000 123,000 12,100 234,000 237,000 23,400
43,000 44,000 4,300 123,000 125,000 12,300 237,000 240,000 23,700
44,000 45,000 4,400 125,000 127,000 12,500 240,000 243,000 24,000
45,000 46,000 4,500 127,000 129,000 12,700 243,000 246,000 24,300
46,000 47,000 4,600 129,000 131,000 12,900 246,000 249,000 24,600
47,000 48,000 4,700 131,000 133,000 13,100 249,000 252,000 24,900
48,000 49,000 4,800 133,000 135,000 13,300 252,000 255,000 25,200
49,000 50,000 4,900 135,000 137,000 13,500 255,000 258,000 25,500
(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 25,800 414,000 418,000 42,100 614,000 618,000 66,200
261,000 264,000 26,100 418,000 422,000 42,600 618,000 622,000 66,700
264,000 267,000 26,400 422,000 426,000 43,100 622,000 626,000 67,200
267,000 270,000 26,700 426,000 430,000 43,600 626,000 630,000 67,700
270,000 273,000 27,000 430,000 434,000 44,100 630,000 634,000 68,200
273,000 276,000 27,300 434,000 438,000 44,500 634,000 638,000 68,700
276,000 279,000 27,600 438,000 442,000 45,000 638,000 642,000 69,200
279,000 282,000 27,900 442,000 446,000 45,500 642,000 646,000 69,700
282,000 285,000 28,200 446,000 450,000 46,000 646,000 650,000 70,200
285,000 288,000 28,500 450,000 454,000 46,500 650,000 655,000 70,700
288,000 291,000 28,800 454,000 458,000 46,900 655,000 660,000 71,300
291,000 294,000 29,100 458,000 462,000 47,400 660,000 665,000 72,000
294,000 297,000 29,400 462,000 466,000 47,900 665,000 670,000 72,600
297,000 300,000 29,700 466,000 470,000 48,400 670,000 675,000 73,200
300,000 303,000 30,000 470,000 474,000 48,900 675,000 680,000 73,800
303,000 306,000 30,300 474,000 478,000 49,300 680,000 685,000 74,500
306,000 309,000 30,600 478,000 482,000 49,800 685,000 690,000 75,100
309,000 312,000 30,900 482,000 486,000 50,300 690,000 695,000 75,700
312,000 315,000 31,200 486,000 490,000 50,800 695,000 700,000 76,300
315,000 318,000 31,500 490,000 494,000 51,300 700,000 705,000 77,000
318,000 321,000 31,800 494,000 498,000 51,700 705,000 710,000 77,600
321,000 324,000 32,200 498,000 502,000 52,200 710,000 715,000 78,200
324,000 327,000 32,500 502,000 506,000 52,700 715,000 720,000 78,800
327,000 330,000 32,800 506,000 510,000 53,200 720,000 725,000 79,500
330,000 333,000 33,100 510,000 514,000 53,700 725,000 730,000 80,100
333,000 336,000 33,400 514,000 518,000 54,100 730,000 735,000 80,700
336,000 339,000 33,700 518,000 522,000 54,600 735,000 740,000 81,300
339,000 342,000 34,000 522,000 526,000 55,100 740,000 745,000 82,000
342,000 345,000 34,400 526,000 530,000 55,600 745,000 750,000 82,600
345,000 348,000 34,700 530,000 534,000 56,100 750,000 755,000 83,200
348,000 351,000 35,000 534,000 538,000 56,500 755,000 760,000 83,800
351,000 354,000 35,300 538,000 542,000 57,000 760,000 765,000 84,500
354,000 357,000 35,600 542,000 546,000 57,500 765,000 770,000 85,100
357,000 360,000 35,900 546,000 550,000 58,000 770,000 775,000 85,700
360,000 363,000 36,300 550,000 554,000 58,500 775,000 780,000 86,300
363,000 366,000 36,600 554,000 558,000 58,900 780,000 785,000 87,000
366,000 369,000 36,900 558,000 562,000 59,400 785,000 790,000 87,600
369,000 372,000 37,200 562,000 566,000 59,900 790,000 795,000 88,200
372,000 375,000 37,500 566,000 570,000 60,400 795,000 800,000 88,800
375,000 378,000 37,800 570,000 574,000 60,900 800,000 805,000 89,500
378,000 381,000 38,100 574,000 578,000 61,300 805,000 810,000 90,200
381,000 384,000 38,500 578,000 582,000 61,800 810,000 815,000 90,900
384,000 387,000 38,800 582,000 586,000 62,300 815,000 820,000 91,600
387,000 390,000 39,100 586,000 590,000 62,800 820,000 825,000 92,300
390,000 394,000 39,400 590,000 594,000 63,300 825,000 830,000 93,000
394,000 398,000 39,800 594,000 598,000 63,700 830,000 835,000 93,700
398,000 402,000 40,200 598,000 602,000 64,200 835,000 840,000 94,400
402,000 406,000 40,700 602,000 606,000 64,700 840,000 845,000 95,100
406,000 410,000 41,200 606,000 610,000 65,200 845,000 850,000 95,800
410,000 414,000 41,700 610,000 614,000 65,700 850,000 855,000 96,500
(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 yen
855,000 860,000 97,200 1,105,000 1,110,000 133,200 1,355,000 1,360,000 172,500
860,000 865,000 97,900 1,110,000 1,115,000 133,900 1,360,000 1,365,000 173,400
865,000 870,000 98,600 1,115,000 1,120,000 134,600 1,365,000 1,370,000 174,200
870,000 875,000 99,300 1,120,000 1,125,000 135,400 1,370,000 1,375,000 175,000
875,000 880,000 100,000 1,125,000 1,130,000 136,100 1,375,000 1,380,000 175,800
880,000 885,000 100,700 1,130,000 1,135,000 136,800 1,380,000 1,385,000 176,700
885,000 890,000 101,400 1,135,000 1,140,000 137,500 1,385,000 1,390,000 177,500
890,000 895,000 102,100 1,140,000 1,145,000 138,300 1,390,000 1,395,000 178,300
895,000 900,000 102,800 1,145,000 1,150,000 139,000 1,395,000 1,400,000 179,100
900,000 905,000 103,500 1,150,000 1,155,000 139,700 1,400,000 1,405,000 180,000
905,000 910,000 104,200 1,155,000 1,160,000 140,400 1,405,000 1,410,000 180,800
910,000 915,000 104,900 1,160,000 1,165,000 141,200 1,410,000 1,415,000 181,600
915,000 920,000 105,600 1,165,000 1,170,000 141,900 1,415,000 1,420,000 182,400
920,000 925,000 106,400 1,170,000 1,175,000 142,600 1,420,000 1,425,000 183,300
925,000 930,000 107,100 1,175,000 1,180,000 143,300 1,425,000 1,430,000 184,100
930,000 935,000 107,800 1,180,000 1,185,000 144,100 1,430,000 1,435,000 184,900
935,000 940,000 108,500 1,185,000 1,190,000 144,800 1,435,000 1,440,000 185,700
940,000 945,000 109,300 1,190,000 1,195,000 145,500 1,440,000 1,445,000 186,600
945,000 950,000 110,000 1,195,000 1,200,000 146,200 1,445,000 1,450,000 187,400
950,000 955,000 110,700 1,200,000 1,205,000 147,000 1,450,000 1,455,000 188,200
955,000 960,000 111,400 1,205,000 1,210,000 147,800 1,455,000 1,460,000 189,000
960,000 965,000 112,200 1,210,000 1,215,000 148,600 1,460,000 1,465,000 189,900
965,000 970,000 112,900 1,215,000 1,220,000 149,400 1,465,000 1,470,000 190,700
970,000 975,000 113,600 1,220,000 1,225,000 150,300 1,470,000 1,475,000 191,500
975,000 980,000 114,300 1,225,000 1,230,000 151,100 1,475,000 1,480,000 192,300
980,000 985,000 115,100 1,230,000 1,235,000 151,900 1,480,000 1,485,000 193,200
985,000 990,000 115,800 1,235,000 1,240,000 152,700 1,485,000 1,490,000 194,000
990,000 995,000 116,500 1,240,000 1,245,000 153,600 1,490,000 1,495,000 194,800
995,000 1,000,000 117,200 1,245,000 1,250,000 154,400 1,495,000 1,500,000 195,600
1,000,000 1,005,000 118,000 1,250,000 1,255,000 155,200 1,500,000 1,505,000 196,500
1,005,000 1,010,000 118,700 1,255,000 1,260,000 156,000 1,505,000 1,510,000 197,300
1,010,000 1,015,000 119,400 1,260,000 1,265,000 156,900 1,510,000 1,515,000 198,200
1,015,000 1,020,000 120,100 1,265,000 1,270,000 157,700 1,515,000 1,520,000 199,000
1,020,000 1,025,000 120,900 1,270,000 1,275,000 158,500 1,520,000 1,525,000 199,900
1,025,000 1,030,000 121,600 1,275,000 1,280,000 159,300 1,525,000 1,530,000 200,800
1,030,000 1,035,000 122,300 1,280,000 1,285,000 160,200 1,530,000 1,535,000 201,600
1,035,000 1,040,000 123,000 1,285,000 1,290,000 161,000 1,535,000 1,540,000 202,500
1,040,000 1,045,000 123,800 1,290,000 1,295,000 161,800 1,540,000 1,545,000 203,300
1,045,000 1,050,000 124,500 1,295,000 1,300,000 162,600 1,545,000 1,550,000 204,200
1,050,000 1,055,000 125,200 1,300,000 1,305,000 163,500 1,550,000 1,555,000 205,100
1,055,000 1,060,000 125,900 1,305,000 1,310,000 164,300 1,555,000 1,560,000 205,900
1,060,000 1,065,000 126,700 1,310,000 1,315,000 165,100 1,560,000 1,565,000 206,800
1,065,000 1,070,000 127,400 1,315,000 1,320,000 165,900 1,565,000 1,570,000 207,600
1,070,000 1,075,000 128,100 1,320,000 1,325,000 166,800 1,570,000 1,575,000 208,500
1,075,000 1,080,000 128,800 1,325,000 1,330,000 167,600 1,575,000 1,580,000 209,400
1,080,000 1,085,000 129,600 1,330,000 1,335,000 168,400 1,580,000 1,585,000 210,200
1,085,000 1,090,000 130,300 1,335,000 1,340,000 169,200 1,585,000 1,590,000 211,100
1,090,000 1,095,000 131,000 1,340,000 1,345,000 170,100 1,590,000 1,595,000 211,900
1,095,000 1,100,000 131,700 1,345,000 1,350,000 170,900 1,595,000 1,600,000 212,800
1,100,000 1,105,000 132,500 1,350,000 1,355,000 171,700 1,600,000 1,605,000 213,700
(4)
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
1,605,000 1,610,000 214,600 1,830,000 1,835,000 256,700 2,600,000 3,000,000 The amount calculated by multiplying the taxable salary income amount by 24.7%, less 222,700 yen
1,610,000 1,615,000 215,500 1,835,000 1,840,000 257,600
1,615,000 1,620,000 216,500 1,840,000 1,845,000 258,500
1,620,000 1,625,000 217,400 1,845,000 1,850,000 259,500
1,625,000 1,630,000 218,300 1,850,000 1,855,000 260,400
1,630,000 1,635,000 219,300 1,855,000 1,860,000 261,300 3,000,000 3,200,000 The amount calculated by multiplying the taxable salary income amount by 25.5%, less 246,700 yen
1,635,000 1,640,000 220,200 1,860,000 1,865,000 262,300
1,640,000 1,645,000 221,100 1,865,000 1,870,000 263,200
1,645,000 1,650,000 222,100 1,870,000 1,875,000 264,100
1,650,000 1,655,000 223,000 1,875,000 1,880,000 265,100
1,655,000 1,660,000 223,900 1,880,000 1,885,000 266,000 3,200,000 3,500,000 The amount calculated by multiplying the taxable salary income amount by 27.7%, less 317,100 yen
1,660,000 1,665,000 224,900 1,885,000 1,890,000 266,900
1,665,000 1,670,000 225,800 1,890,000 1,895,000 267,900
1,670,000 1,675,000 226,700 1,895,000 1,900,000 268,800
1,675,000 1,680,000 227,700 1,900,000 1,905,000 269,800
1,680,000 1,685,000 228,600 1,905,000 1,910,000 270,700 3,500,000 3,800,000 The amount calculated by multiplying the taxable salary income amount by 28.7%, less 352,100 yen
1,685,000 1,690,000 229,500 1,910,000 1,915,000 271,600
1,690,000 1,695,000 230,500 1,915,000 1,920,000 272,600
1,695,000 1,700,000 231,400 1,920,000 1,925,000 273,500
1,700,000 1,705,000 232,400 1,925,000 1,930,000 274,400
1,705,000 1,710,000 233,300 1,930,000 1,935,000 275,400 3,800,000 4,000,000 The amount calculated by multiplying the taxable salary income amount by 31%, less 439,500 yen
1,710,000 1,715,000 234,200 1,935,000 1,940,000 276,300
1,715,000 1,720,000 235,200 1,940,000 1,945,000 277,200
1,720,000 1,725,000 236,100 1,945,000 1,950,000 278,200
1,725,000 1,730,000 237,000 1,950,000 1,955,000 279,100
1,730,000 1,735,000 238,000 1,955,000 1,960,000 280,000 4,000,000 4,282,000 The amount calculated by multiplying the taxable salary income amount by 32%, less 479,500 yen
1,735,000 1,740,000 238,900 1,960,000 1,965,000 281,000
1,740,000 1,745,000 239,800 1,965,000 1,970,000 281,900
1,745,000 1,750,000 240,800 1,970,000 1,975,000 282,800
1,750,000 1,755,000 241,700 1,975,000 1,980,000 283,800
1,755,000 1,760,000 242,600 1,980,000 1,985,000 284,700 4,282,000 yen 890,700 yen
1,760,000 1,765,000 243,600 1,985,000 1,990,000 285,600
1,765,000 1,770,000 244,500 1,990,000 1,995,000 286,600
1,770,000 1,775,000 245,400 1,995,000 2,000,000 287,500
1,775,000 1,780,000 246,400
1,780,000 1,785,000 247,300 2,000,000 2,500,000 The amount calculated by multiplying the taxable salary income amount by 21.7%, less 145,500 yen
1,785,000 1,790,000 248,200
1,790,000 1,795,000 249,200
1,795,000 1,800,000 250,100
1,800,000 1,805,000 251,100
1,805,000 1,810,000 252,000 2,500,000 2,600,000 The amount calculated by multiplying the taxable salary income amount by 22.5%, less 165,500 yen
1,810,000 1,815,000 252,900
1,815,000 1,820,000 253,900
1,820,000 1,825,000 254,800
1,825,000 1,830,000 255,700
(Note)
In this table, "taxable salary income amount" means the amount arrived at when the sum total of the amounts set forth in (a) through (d) of Article 190, item (ii) (Year-End Adjustment) of the New Act as replaced pursuant to the provisions of Article 3, paragraph (2) (Special Provisions on the Calculation of Income Deductions, etc. and Tax Amount for 1971 Income Tax) of the Supplementary Provisions is deducted from the amount of salary or other wage after the salary income deduction prescribed in that item.
(Remarks)
The method of finding the tax amount is as follows:
(i) First, find the amount arrived at when the following amounts are deducted from the amount of salary or other wage after the salary income deduction in the attached table to this table, found under that attached table according to the amount of salary or other wage for the year:
(1) if there are social insurance premiums to be deducted from the amount of salary or other wage for the year, the amount of those premiums;
(2) if there is an amount of social insurance premiums declared in a salary income earner's return for insurance premium deduction, that amount;
(3) if there is an amount of small enterprise-based mutual aid premiums and similar payments (meaning the small enterprise-based mutual aid premiums and similar payments prescribed in Article 75, paragraph (1) (Deduction for Small Enterprise-based Mutual Aid Premiums and Similar Payments) of the New Act) declared in a salary income earner's return for insurance premium deduction, that amount;
(4) 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 a salary income earner's return for insurance premium deduction, the amount set forth below for each of the following cases:
(a) if the sum total of the amount of those life insurance premiums is not more than 25,000 yen: that sum total;
(b) if the sum total of the amount of those life insurance premiums exceeds 25,000 yen but is not more than 50,000 yen: the sum total of the amount equivalent to one half of that sum total and 12,500 yen;
(c) if the sum total of the amount of those life insurance premiums exceeds 50,000 yen: 37,500 yen;
(5) 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 a salary income earner's return for insurance premium deduction, the amount set forth below for each of the following cases:
(a) if all of the amount of those casualty insurance premiums relates 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 amount of those casualty insurance premiums relates 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 amount of those casualty insurance premiums includes 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 that working student is a student 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 arrived at when 115,000 yen for each of these categories that applies (or 155,000 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, 115,000 yen for each such Person with a Disability (or 155,000 yen, if the declaration states that the person is a Person with a Particular Disability), are deducted from the amount found under (i).
(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 is a dependent 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 replaced pursuant to the provisions of Article 3, paragraph (2) of the Supplementary Provisions, and the amount of the basic exemption;
(b) where there is no dependent declared in that declaration, deduct the sum total of the amount of the spousal deduction and the amount of the basic exemption;
(2) if there is no Claimable Spouse declared in the salary income earner's return for deduction for Dependents, etc.,
(a) where there is a dependent declared in that declaration,
(A) except where (B) applies, deduct the sum total of the amount of the deduction for Dependents under Article 84, paragraph (1) of the New Act as replaced pursuant to the provisions of Article 3, paragraph (2) of the Supplementary Provisions and the amount of the basic exemption;
(B) where that declaration states that the provisions of Article 84, paragraph (2) of the New Act as replaced pursuant to the provisions of Article 3, paragraph (2) of the Supplementary Provisions apply, deduct the sum total of the amount of the deduction for Dependents under paragraphs (1) and (2) of that Article and the amount of the basic exemption;
(b) where there is no dependent declared in that declaration, deduct the amount of the basic exemption;
and find the remainder in each case.
(iv) Find the applicable row of the "Taxable salary income amount" column according to the remainder found under (iii); the amount stated in the "Tax amount" column of that row is the tax amount sought.
(v) When finding the tax amount under (i) through (iv), if the remainder found under (iii) of a Resident whose remainder is 2,000,000 yen or more includes a fraction of less than 1,000 yen, the amount obtained by discarding that fraction is deemed to be the remainder, 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 IV 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 123,800 yen 0 220,000 222,000 78,000 320,000 322,000 158,000
123,800 124,000 1,000 222,000 224,000 79,600 322,000 324,000 159,600
124,000 126,000 1,200 224,000 226,000 81,200 324,000 326,000 161,200
126,000 128,000 2,800 226,000 228,000 82,800 326,000 328,000 162,800
128,000 130,000 4,400 228,000 230,000 84,400 328,000 330,000 164,400
130,000 132,000 6,000 230,000 232,000 86,000 330,000 332,000 166,000
132,000 134,000 7,600 232,000 234,000 87,600 332,000 334,000 167,600
134,000 136,000 9,200 234,000 236,000 89,200 334,000 336,000 169,200
136,000 138,000 10,800 236,000 238,000 90,800 336,000 338,000 170,800
138,000 140,000 12,400 238,000 240,000 92,400 338,000 340,000 172,400
140,000 142,000 14,000 240,000 242,000 94,000 340,000 342,000 174,000
142,000 144,000 15,600 242,000 244,000 95,600 342,000 344,000 175,600
144,000 146,000 17,200 244,000 246,000 97,200 344,000 346,000 177,200
146,000 148,000 18,800 246,000 248,000 98,800 346,000 348,000 178,800
148,000 150,000 20,400 248,000 250,000 100,400 348,000 350,000 180,400
150,000 152,000 22,000 250,000 252,000 102,000 350,000 352,000 182,000
152,000 154,000 23,600 252,000 254,000 103,600 352,000 354,000 183,600
154,000 156,000 25,200 254,000 256,000 105,200 354,000 356,000 185,200
156,000 158,000 26,800 256,000 258,000 106,800 356,000 358,000 186,800
158,000 160,000 28,400 258,000 260,000 108,400 358,000 360,000 188,400
160,000 162,000 30,000 260,000 262,000 110,000 360,000 362,000 190,000
162,000 164,000 31,600 262,000 264,000 111,600 362,000 364,000 191,600
164,000 166,000 33,200 264,000 266,000 113,200 364,000 366,000 193,200
166,000 168,000 34,800 266,000 268,000 114,800 366,000 368,000 194,800
168,000 170,000 36,400 268,000 270,000 116,400 368,000 370,000 196,400
170,000 172,000 38,000 270,000 272,000 118,000 370,000 372,000 198,000
172,000 174,000 39,600 272,000 274,000 119,600 372,000 374,000 199,600
174,000 176,000 41,200 274,000 276,000 121,200 374,000 376,000 201,200
176,000 178,000 42,800 276,000 278,000 122,800 376,000 378,000 202,800
178,000 180,000 44,400 278,000 280,000 124,400 378,000 380,000 204,400
180,000 182,000 46,000 280,000 282,000 126,000 380,000 382,000 206,000
182,000 184,000 47,600 282,000 284,000 127,600 382,000 384,000 207,600
184,000 186,000 49,200 284,000 286,000 129,200 384,000 386,000 209,200
186,000 188,000 50,800 286,000 288,000 130,800 386,000 388,000 210,800
188,000 190,000 52,400 288,000 290,000 132,400 388,000 390,000 212,400
190,000 192,000 54,000 290,000 292,000 134,000 390,000 392,000 214,000
192,000 194,000 55,600 292,000 294,000 135,600 392,000 394,000 215,600
194,000 196,000 57,200 294,000 296,000 137,200 394,000 396,000 217,200
196,000 198,000 58,800 296,000 298,000 138,800 396,000 398,000 218,800
198,000 200,000 60,400 298,000 300,000 140,400 398,000 400,000 220,400
200,000 202,000 62,000 300,000 302,000 142,000 400,000 402,000 222,000
202,000 204,000 63,600 302,000 304,000 143,600 402,000 404,000 223,600
204,000 206,000 65,200 304,000 306,000 145,200 404,000 406,000 225,200
206,000 208,000 66,800 306,000 308,000 146,800 406,000 408,000 226,800
208,000 210,000 68,400 308,000 310,000 148,400 408,000 410,000 228,400
210,000 212,000 70,000 310,000 312,000 150,000 410,000 412,000 230,000
212,000 214,000 71,600 312,000 314,000 151,600 412,000 414,000 231,600
214,000 216,000 73,200 314,000 316,000 153,200 414,000 416,000 233,200
216,000 218,000 74,800 316,000 318,000 154,800 416,000 418,000 234,800
218,000 220,000 76,400 318,000 320,000 156,400 418,000 420,000 236,400
(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
420,000 422,000 238,000 520,000 522,000 318,000 620,000 622,000 398,000
422,000 424,000 239,600 522,000 524,000 319,600 622,000 624,000 399,600
424,000 426,000 241,200 524,000 526,000 321,200 624,000 626,000 401,200
426,000 428,000 242,800 526,000 528,000 322,800 626,000 628,000 402,800
428,000 430,000 244,400 528,000 530,000 324,400 628,000 630,000 404,400
430,000 432,000 246,000 530,000 532,000 326,000 630,000 632,000 406,000
432,000 434,000 247,600 532,000 534,000 327,600 632,000 634,000 407,600
434,000 436,000 249,200 534,000 536,000 329,200 634,000 636,000 409,200
436,000 438,000 250,800 536,000 538,000 330,800 636,000 638,000 410,800
438,000 440,000 252,400 538,000 540,000 332,400 638,000 640,000 412,400
440,000 442,000 254,000 540,000 542,000 334,000 640,000 642,000 414,000
442,000 444,000 255,600 542,000 544,000 335,600 642,000 644,000 415,600
444,000 446,000 257,200 544,000 546,000 337,200 644,000 646,000 417,200
446,000 448,000 258,800 546,000 548,000 338,800 646,000 648,000 418,800
448,000 450,000 260,400 548,000 550,000 340,400 648,000 650,000 420,400
450,000 452,000 262,000 550,000 552,000 342,000 650,000 652,000 422,000
452,000 454,000 263,600 552,000 554,000 343,600 652,000 654,000 423,600
454,000 456,000 265,200 554,000 556,000 345,200 654,000 656,000 425,200
456,000 458,000 266,800 556,000 558,000 346,800 656,000 658,000 426,800
458,000 460,000 268,400 558,000 560,000 348,400 658,000 660,000 428,400
460,000 462,000 270,000 560,000 562,000 350,000 660,000 662,000 430,000
462,000 464,000 271,600 562,000 564,000 351,600 662,000 664,000 431,600
464,000 466,000 273,200 564,000 566,000 353,200 664,000 666,000 433,200
466,000 468,000 274,800 566,000 568,000 354,800 666,000 668,000 434,800
468,000 470,000 276,400 568,000 570,000 356,400 668,000 670,000 436,400
470,000 472,000 278,000 570,000 572,000 358,000 670,000 672,000 438,000
472,000 474,000 279,600 572,000 574,000 359,600 672,000 674,000 439,600
474,000 476,000 281,200 574,000 576,000 361,200 674,000 676,000 441,200
476,000 478,000 282,800 576,000 578,000 362,800 676,000 678,000 442,800
478,000 480,000 284,400 578,000 580,000 364,400 678,000 680,000 444,400
480,000 482,000 286,000 580,000 582,000 366,000 680,000 682,000 446,000
482,000 484,000 287,600 582,000 584,000 367,600 682,000 684,000 447,600
484,000 486,000 289,200 584,000 586,000 369,200 684,000 686,000 449,200
486,000 488,000 290,800 586,000 588,000 370,800 686,000 688,000 450,800
488,000 490,000 292,400 588,000 590,000 372,400 688,000 690,000 452,400
490,000 492,000 294,000 590,000 592,000 374,000 690,000 692,000 454,000
492,000 494,000 295,600 592,000 594,000 375,600 692,000 694,000 455,600
494,000 496,000 297,200 594,000 596,000 377,200 694,000 696,000 457,200
496,000 498,000 298,800 596,000 598,000 378,800 696,000 698,000 458,800
498,000 500,000 300,400 598,000 600,000 380,400 698,000 700,000 460,400
500,000 502,000 302,000 600,000 602,000 382,000 700,000 702,000 462,000
502,000 504,000 303,600 602,000 604,000 383,600 702,000 704,000 463,600
504,000 506,000 305,200 604,000 606,000 385,200 704,000 706,000 465,200
506,000 508,000 306,800 606,000 608,000 386,800 706,000 708,000 466,800
508,000 510,000 308,400 608,000 610,000 388,400 708,000 710,000 468,400
510,000 512,000 310,000 610,000 612,000 390,000 710,000 712,000 470,000
512,000 514,000 311,600 612,000 614,000 391,600 712,000 714,000 471,600
514,000 516,000 313,200 614,000 616,000 393,200 714,000 716,000 473,200
516,000 518,000 314,800 616,000 618,000 394,800 716,000 718,000 474,800
518,000 520,000 316,400 618,000 620,000 396,400 718,000 720,000 476,400
(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
720,000 722,000 478,000 820,000 822,000 558,000 920,000 922,000 638,000
722,000 724,000 479,600 822,000 824,000 559,600 922,000 924,000 639,600
724,000 726,000 481,200 824,000 826,000 561,200 924,000 926,000 641,200
726,000 728,000 482,800 826,000 828,000 562,800 926,000 928,000 642,800
728,000 730,000 484,400 828,000 830,000 564,400 928,000 930,000 644,400
730,000 732,000 486,000 830,000 832,000 566,000 930,000 932,000 646,000
732,000 734,000 487,600 832,000 834,000 567,600 932,000 934,000 647,600
734,000 736,000 489,200 834,000 836,000 569,200 934,000 936,000 649,200
736,000 738,000 490,800 836,000 838,000 570,800 936,000 938,000 650,800
738,000 740,000 492,400 838,000 840,000 572,400 938,000 940,000 652,400
740,000 742,000 494,000 840,000 842,000 574,000 940,000 942,000 654,000
742,000 744,000 495,600 842,000 844,000 575,600 942,000 944,000 655,600
744,000 746,000 497,200 844,000 846,000 577,200 944,000 946,000 657,200
746,000 748,000 498,800 846,000 848,000 578,800 946,000 948,000 658,800
748,000 750,000 500,400 848,000 850,000 580,400 948,000 950,000 660,400
750,000 752,000 502,000 850,000 852,000 582,000 950,000 952,000 662,000
752,000 754,000 503,600 852,000 854,000 583,600 952,000 954,000 663,600
754,000 756,000 505,200 854,000 856,000 585,200 954,000 956,000 665,200
756,000 758,000 506,800 856,000 858,000 586,800 956,000 958,000 666,800
758,000 760,000 508,400 858,000 860,000 588,400 958,000 960,000 668,400
760,000 762,000 510,000 860,000 862,000 590,000 960,000 962,000 670,000
762,000 764,000 511,600 862,000 864,000 591,600 962,000 964,000 671,600
764,000 766,000 513,200 864,000 866,000 593,200 964,000 966,000 673,200
766,000 768,000 514,800 866,000 868,000 594,800 966,000 968,000 674,800
768,000 770,000 516,400 868,000 870,000 596,400 968,000 970,000 676,400
770,000 772,000 518,000 870,000 872,000 598,000 970,000 972,000 678,000
772,000 774,000 519,600 872,000 874,000 599,600 972,000 974,000 679,600
774,000 776,000 521,200 874,000 876,000 601,200 974,000 976,000 681,200
776,000 778,000 522,800 876,000 878,000 602,800 976,000 978,000 682,800
778,000 780,000 524,400 878,000 880,000 604,400 978,000 980,000 684,400
780,000 782,000 526,000 880,000 882,000 606,000 980,000 982,000 686,000
782,000 784,000 527,600 882,000 884,000 607,600 982,000 984,000 687,600
784,000 786,000 529,200 884,000 886,000 609,200 984,000 986,000 689,200
786,000 788,000 530,800 886,000 888,000 610,800 986,000 988,000 690,800
788,000 790,000 532,400 888,000 890,000 612,400 988,000 990,000 692,400
790,000 792,000 534,000 890,000 892,000 614,000 990,000 992,000 694,000
792,000 794,000 535,600 892,000 894,000 615,600 992,000 994,000 695,600
794,000 796,000 537,200 894,000 896,000 617,200 994,000 996,000 697,200
796,000 798,000 538,800 896,000 898,000 618,800 996,000 998,000 698,800
798,000 800,000 540,400 898,000 900,000 620,400 998,000 1,000,000 700,400
800,000 802,000 542,000 900,000 902,000 622,000 1,000,000 1,002,000 702,000
802,000 804,000 543,600 902,000 904,000 623,600 1,002,000 1,004,000 703,600
804,000 806,000 545,200 904,000 906,000 625,200 1,004,000 1,006,000 705,200
806,000 808,000 546,800 906,000 908,000 626,800 1,006,000 1,008,000 706,800
808,000 810,000 548,400 908,000 910,000 628,400 1,008,000 1,010,000 708,400
810,000 812,000 550,000 910,000 912,000 630,000 1,010,000 1,012,000 710,000
812,000 814,000 551,600 912,000 914,000 631,600 1,012,000 1,014,000 711,600
814,000 816,000 553,200 914,000 916,000 633,200 1,014,000 1,016,000 713,200
816,000 818,000 554,800 916,000 918,000 634,800 1,016,000 1,018,000 714,800
818,000 820,000 556,400 918,000 920,000 636,400 1,018,000 1,020,000 716,400
(4)
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
1,020,000 1,022,000 718,000 1,120,000 1,122,000 798,000 1,220,000 1,222,000 887,750
1,022,000 1,024,000 719,600 1,122,000 1,124,000 799,600 1,222,000 1,224,000 889,550
1,024,000 1,026,000 721,200 1,124,000 1,126,000 801,350 1,224,000 1,226,000 891,350
1,026,000 1,028,000 722,800 1,126,000 1,128,000 803,150 1,226,000 1,228,000 893,150
1,028,000 1,030,000 724,400 1,128,000 1,130,000 804,950 1,228,000 1,230,000 894,950
1,030,000 1,032,000 726,000 1,130,000 1,132,000 806,750 1,230,000 1,232,000 896,750
1,032,000 1,034,000 727,600 1,132,000 1,134,000 808,550 1,232,000 1,234,000 898,550
1,034,000 1,036,000 729,200 1,134,000 1,136,000 810,350 1,234,000 1,236,000 900,350
1,036,000 1,038,000 730,800 1,136,000 1,138,000 812,150 1,236,000 1,238,000 902,150
1,038,000 1,040,000 732,400 1,138,000 1,140,000 813,950 1,238,000 1,240,000 903,950
1,040,000 1,042,000 734,000 1,140,000 1,142,000 815,750 1,240,000 1,242,000 905,750
1,042,000 1,044,000 735,600 1,142,000 1,144,000 817,550 1,242,000 1,244,000 907,550
1,044,000 1,046,000 737,200 1,144,000 1,146,000 819,350 1,244,000 1,246,000 909,350
1,046,000 1,048,000 738,800 1,146,000 1,148,000 821,150 1,246,000 1,248,000 911,150
1,048,000 1,050,000 740,400 1,148,000 1,150,000 822,950 1,248,000 1,250,000 912,950
1,050,000 1,052,000 742,000 1,150,000 1,152,000 824,750 1,250,000 1,252,000 914,750
1,052,000 1,054,000 743,600 1,152,000 1,154,000 826,550 1,252,000 1,254,000 916,550
1,054,000 1,056,000 745,200 1,154,000 1,156,000 828,350 1,254,000 1,256,000 918,350
1,056,000 1,058,000 746,800 1,156,000 1,158,000 830,150 1,256,000 1,258,000 920,150
1,058,000 1,060,000 748,400 1,158,000 1,160,000 831,950 1,258,000 1,260,000 921,950
1,060,000 1,062,000 750,000 1,160,000 1,162,000 833,750 1,260,000 1,262,000 923,750
1,062,000 1,064,000 751,600 1,162,000 1,164,000 835,550 1,262,000 1,264,000 925,550
1,064,000 1,066,000 753,200 1,164,000 1,166,000 837,350 1,264,000 1,266,000 927,350
1,066,000 1,068,000 754,800 1,166,000 1,168,000 839,150 1,266,000 1,268,000 929,150
1,068,000 1,070,000 756,400 1,168,000 1,170,000 840,950 1,268,000 1,270,000 930,950
1,070,000 1,072,000 758,000 1,170,000 1,172,000 842,750 1,270,000 1,272,000 932,750
1,072,000 1,074,000 759,600 1,172,000 1,174,000 844,550 1,272,000 1,274,000 934,550
1,074,000 1,076,000 761,200 1,174,000 1,176,000 846,350 1,274,000 1,276,000 936,350
1,076,000 1,078,000 762,800 1,176,000 1,178,000 848,150 1,276,000 1,278,000 938,150
1,078,000 1,080,000 764,400 1,178,000 1,180,000 849,950 1,278,000 1,280,000 939,950
1,080,000 1,082,000 766,000 1,180,000 1,182,000 851,750 1,280,000 1,282,000 941,750
1,082,000 1,084,000 767,600 1,182,000 1,184,000 853,550 1,282,000 1,284,000 943,550
1,084,000 1,086,000 769,200 1,184,000 1,186,000 855,350 1,284,000 1,286,000 945,350
1,086,000 1,088,000 770,800 1,186,000 1,188,000 857,150 1,286,000 1,288,000 947,150
1,088,000 1,090,000 772,400 1,188,000 1,190,000 858,950 1,288,000 1,290,000 948,950
1,090,000 1,092,000 774,000 1,190,000 1,192,000 860,750 1,290,000 1,292,000 950,750
1,092,000 1,094,000 775,600 1,192,000 1,194,000 862,550 1,292,000 1,294,000 952,550
1,094,000 1,096,000 777,200 1,194,000 1,196,000 864,350 1,294,000 1,296,000 954,350
1,096,000 1,098,000 778,800 1,196,000 1,198,000 866,150 1,296,000 1,298,000 956,150
1,098,000 1,100,000 780,400 1,198,000 1,200,000 867,950 1,298,000 1,300,000 957,950
1,100,000 1,102,000 782,000 1,200,000 1,202,000 869,750 1,300,000 1,302,000 959,750
1,102,000 1,104,000 783,600 1,202,000 1,204,000 871,550 1,302,000 1,304,000 961,550
1,104,000 1,106,000 785,200 1,204,000 1,206,000 873,350 1,304,000 1,306,000 963,350
1,106,000 1,108,000 786,800 1,206,000 1,208,000 875,150 1,306,000 1,308,000 965,150
1,108,000 1,110,000 788,400 1,208,000 1,210,000 876,950 1,308,000 1,310,000 966,950
1,110,000 1,112,000 790,000 1,210,000 1,212,000 878,750 1,310,000 1,312,000 968,750
1,112,000 1,114,000 791,600 1,212,000 1,214,000 880,550 1,312,000 1,314,000 970,550
1,114,000 1,116,000 793,200 1,214,000 1,216,000 882,350 1,314,000 1,316,000 972,350
1,116,000 1,118,000 794,800 1,216,000 1,218,000 884,150 1,316,000 1,318,000 974,150
1,118,000 1,120,000 796,400 1,218,000 1,220,000 885,950 1,318,000 1,320,000 975,950
(5)
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
1,320,000 1,322,000 977,750 1,420,000 1,422,000 1,067,750 1,520,000 1,522,000 1,157,750
1,322,000 1,324,000 979,550 1,422,000 1,424,000 1,069,550 1,522,000 1,524,000 1,159,550
1,324,000 1,326,000 981,350 1,424,000 1,426,000 1,071,350 1,524,000 1,526,000 1,161,350
1,326,000 1,328,000 983,150 1,426,000 1,428,000 1,073,150 1,526,000 1,528,000 1,163,150
1,328,000 1,330,000 984,950 1,428,000 1,430,000 1,074,950 1,528,000 1,530,000 1,164,950
1,330,000 1,332,000 986,750 1,430,000 1,432,000 1,076,750 1,530,000 1,532,000 1,166,750
1,332,000 1,334,000 988,550 1,432,000 1,434,000 1,078,550 1,532,000 1,534,000 1,168,550
1,334,000 1,336,000 990,350 1,434,000 1,436,000 1,080,350 1,534,000 1,536,000 1,170,350
1,336,000 1,338,000 992,150 1,436,000 1,438,000 1,082,150 1,536,000 1,538,000 1,172,150
1,338,000 1,340,000 993,950 1,438,000 1,440,000 1,083,950 1,538,000 1,540,000 1,173,950
1,340,000 1,342,000 995,750 1,440,000 1,442,000 1,085,750 1,540,000 1,542,000 1,175,750
1,342,000 1,344,000 997,550 1,442,000 1,444,000 1,087,550 1,542,000 1,544,000 1,177,550
1,344,000 1,346,000 999,350 1,444,000 1,446,000 1,089,350 1,544,000 1,546,000 1,179,350
1,346,000 1,348,000 1,001,150 1,446,000 1,448,000 1,091,150 1,546,000 1,548,000 1,181,150
1,348,000 1,350,000 1,002,950 1,448,000 1,450,000 1,092,950 1,548,000 1,550,000 1,182,950
1,350,000 1,352,000 1,004,750 1,450,000 1,452,000 1,094,750 1,550,000 1,552,000 1,184,750
1,352,000 1,354,000 1,006,550 1,452,000 1,454,000 1,096,550 1,552,000 1,554,000 1,186,550
1,354,000 1,356,000 1,008,350 1,454,000 1,456,000 1,098,350 1,554,000 1,556,000 1,188,350
1,356,000 1,358,000 1,010,150 1,456,000 1,458,000 1,100,150 1,556,000 1,558,000 1,190,150
1,358,000 1,360,000 1,011,950 1,458,000 1,460,000 1,101,950 1,558,000 1,560,000 1,191,950
1,360,000 1,362,000 1,013,750 1,460,000 1,462,000 1,103,750 1,560,000 1,562,000 1,193,750
1,362,000 1,364,000 1,015,550 1,462,000 1,464,000 1,105,550 1,562,000 1,564,000 1,195,550
1,364,000 1,366,000 1,017,350 1,464,000 1,466,000 1,107,350 1,564,000 1,566,000 1,197,350
1,366,000 1,368,000 1,019,150 1,466,000 1,468,000 1,109,150 1,566,000 1,568,000 1,199,150
1,368,000 1,370,000 1,020,950 1,468,000 1,470,000 1,110,950 1,568,000 1,570,000 1,200,950
1,370,000 1,372,000 1,022,750 1,470,000 1,472,000 1,112,750 1,570,000 1,572,000 1,202,750
1,372,000 1,374,000 1,024,550 1,472,000 1,474,000 1,114,550 1,572,000 1,574,000 1,204,550
1,374,000 1,376,000 1,026,350 1,474,000 1,476,000 1,116,350 1,574,000 1,576,000 1,206,350
1,376,000 1,378,000 1,028,150 1,476,000 1,478,000 1,118,150 1,576,000 1,578,000 1,208,150
1,378,000 1,380,000 1,029,950 1,478,000 1,480,000 1,119,950 1,578,000 1,580,000 1,209,950
1,380,000 1,382,000 1,031,750 1,480,000 1,482,000 1,121,750 1,580,000 1,582,000 1,211,750
1,382,000 1,384,000 1,033,550 1,482,000 1,484,000 1,123,550 1,582,000 1,584,000 1,213,550
1,384,000 1,386,000 1,035,350 1,484,000 1,486,000 1,125,350 1,584,000 1,586,000 1,215,350
1,386,000 1,388,000 1,037,150 1,486,000 1,488,000 1,127,150 1,586,000 1,588,000 1,217,150
1,388,000 1,390,000 1,038,950 1,488,000 1,490,000 1,128,950 1,588,000 1,590,000 1,218,950
1,390,000 1,392,000 1,040,750 1,490,000 1,492,000 1,130,750 1,590,000 1,592,000 1,220,750
1,392,000 1,394,000 1,042,550 1,492,000 1,494,000 1,132,550 1,592,000 1,594,000 1,222,550
1,394,000 1,396,000 1,044,350 1,494,000 1,496,000 1,134,350 1,594,000 1,596,000 1,224,350
1,396,000 1,398,000 1,046,150 1,496,000 1,498,000 1,136,150 1,596,000 1,598,000 1,226,150
1,398,000 1,400,000 1,047,950 1,498,000 1,500,000 1,137,950 1,598,000 1,600,000 1,227,950
1,400,000 1,402,000 1,049,750 1,500,000 1,502,000 1,139,750 1,600,000 1,602,000 1,229,750
1,402,000 1,404,000 1,051,550 1,502,000 1,504,000 1,141,550 1,602,000 1,604,000 1,231,550
1,404,000 1,406,000 1,053,350 1,504,000 1,506,000 1,143,350 1,604,000 1,606,000 1,233,350
1,406,000 1,408,000 1,055,150 1,506,000 1,508,000 1,145,150 1,606,000 1,608,000 1,235,150
1,408,000 1,410,000 1,056,950 1,508,000 1,510,000 1,146,950 1,608,000 1,610,000 1,236,950
1,410,000 1,412,000 1,058,750 1,510,000 1,512,000 1,148,750 1,610,000 1,612,000 1,238,750
1,412,000 1,414,000 1,060,550 1,512,000 1,514,000 1,150,550 1,612,000 1,614,000 1,240,550
1,414,000 1,416,000 1,062,350 1,514,000 1,516,000 1,152,350 1,614,000 1,616,000 1,242,350
1,416,000 1,418,000 1,064,150 1,516,000 1,518,000 1,154,150 1,616,000 1,618,000 1,244,150
1,418,000 1,420,000 1,065,950 1,518,000 1,520,000 1,155,950 1,618,000 1,620,000 1,245,950
(6)
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
1,620,000 1,622,000 1,247,750 1,720,000 1,722,000 1,337,750 1,820,000 1,822,000 1,427,750
1,622,000 1,624,000 1,249,550 1,722,000 1,724,000 1,339,550 1,822,000 1,824,000 1,429,550
1,624,000 1,626,000 1,251,350 1,724,000 1,726,000 1,341,350 1,824,000 1,826,000 1,431,350
1,626,000 1,628,000 1,253,150 1,726,000 1,728,000 1,343,150 1,826,000 1,828,000 1,433,150
1,628,000 1,630,000 1,254,950 1,728,000 1,730,000 1,344,950 1,828,000 1,830,000 1,434,950
1,630,000 1,632,000 1,256,750 1,730,000 1,732,000 1,346,750 1,830,000 1,832,000 1,436,750
1,632,000 1,634,000 1,258,550 1,732,000 1,734,000 1,348,550 1,832,000 1,834,000 1,438,550
1,634,000 1,636,000 1,260,350 1,734,000 1,736,000 1,350,350 1,834,000 1,836,000 1,440,350
1,636,000 1,638,000 1,262,150 1,736,000 1,738,000 1,352,150 1,836,000 1,838,000 1,442,150
1,638,000 1,640,000 1,263,950 1,738,000 1,740,000 1,353,950 1,838,000 1,840,000 1,443,950
1,640,000 1,642,000 1,265,750 1,740,000 1,742,000 1,355,750 1,840,000 1,842,000 1,445,750
1,642,000 1,644,000 1,267,550 1,742,000 1,744,000 1,357,550 1,842,000 1,844,000 1,447,550
1,644,000 1,646,000 1,269,350 1,744,000 1,746,000 1,359,350 1,844,000 1,846,000 1,449,350
1,646,000 1,648,000 1,271,150 1,746,000 1,748,000 1,361,150 1,846,000 1,848,000 1,451,150
1,648,000 1,650,000 1,272,950 1,748,000 1,750,000 1,362,950 1,848,000 1,850,000 1,452,950
1,650,000 1,652,000 1,274,750 1,750,000 1,752,000 1,364,750 1,850,000 1,852,000 1,454,750
1,652,000 1,654,000 1,276,550 1,752,000 1,754,000 1,366,550 1,852,000 1,854,000 1,456,550
1,654,000 1,656,000 1,278,350 1,754,000 1,756,000 1,368,350 1,854,000 1,856,000 1,458,350
1,656,000 1,658,000 1,280,150 1,756,000 1,758,000 1,370,150 1,856,000 1,858,000 1,460,150
1,658,000 1,660,000 1,281,950 1,758,000 1,760,000 1,371,950 1,858,000 1,860,000 1,461,950
1,660,000 1,662,000 1,283,750 1,760,000 1,762,000 1,373,750 1,860,000 1,862,000 1,463,750
1,662,000 1,664,000 1,285,550 1,762,000 1,764,000 1,375,550 1,862,000 1,864,000 1,465,550
1,664,000 1,666,000 1,287,350 1,764,000 1,766,000 1,377,350 1,864,000 1,866,000 1,467,350
1,666,000 1,668,000 1,289,150 1,766,000 1,768,000 1,379,150 1,866,000 1,868,000 1,469,150
1,668,000 1,670,000 1,290,950 1,768,000 1,770,000 1,380,950 1,868,000 1,870,000 1,470,950
1,670,000 1,672,000 1,292,750 1,770,000 1,772,000 1,382,750 1,870,000 1,872,000 1,472,750
1,672,000 1,674,000 1,294,550 1,772,000 1,774,000 1,384,550 1,872,000 1,874,000 1,474,550
1,674,000 1,676,000 1,296,350 1,774,000 1,776,000 1,386,350 1,874,000 1,876,000 1,476,350
1,676,000 1,678,000 1,298,150 1,776,000 1,778,000 1,388,150 1,876,000 1,878,000 1,478,150
1,678,000 1,680,000 1,299,950 1,778,000 1,780,000 1,389,950 1,878,000 1,880,000 1,479,950
1,680,000 1,682,000 1,301,750 1,780,000 1,782,000 1,391,750 1,880,000 1,882,000 1,481,750
1,682,000 1,684,000 1,303,550 1,782,000 1,784,000 1,393,550 1,882,000 1,884,000 1,483,550
1,684,000 1,686,000 1,305,350 1,784,000 1,786,000 1,395,350 1,884,000 1,886,000 1,485,350
1,686,000 1,688,000 1,307,150 1,786,000 1,788,000 1,397,150 1,886,000 1,888,000 1,487,150
1,688,000 1,690,000 1,308,950 1,788,000 1,790,000 1,398,950 1,888,000 1,890,000 1,488,950
1,690,000 1,692,000 1,310,750 1,790,000 1,792,000 1,400,750 1,890,000 1,892,000 1,490,750
1,692,000 1,694,000 1,312,550 1,792,000 1,794,000 1,402,550 1,892,000 1,894,000 1,492,550
1,694,000 1,696,000 1,314,350 1,794,000 1,796,000 1,404,350 1,894,000 1,896,000 1,494,350
1,696,000 1,698,000 1,316,150 1,796,000 1,798,000 1,406,150 1,896,000 1,898,000 1,496,150
1,698,000 1,700,000 1,317,950 1,798,000 1,800,000 1,407,950 1,898,000 1,900,000 1,497,950
1,700,000 1,702,000 1,319,750 1,800,000 1,802,000 1,409,750 1,900,000 1,902,000 1,499,750
1,702,000 1,704,000 1,321,550 1,802,000 1,804,000 1,411,550 1,902,000 1,904,000 1,501,550
1,704,000 1,706,000 1,323,350 1,804,000 1,806,000 1,413,350 1,904,000 1,906,000 1,503,350
1,706,000 1,708,000 1,325,150 1,806,000 1,808,000 1,415,150 1,906,000 1,908,000 1,505,150
1,708,000 1,710,000 1,326,950 1,808,000 1,810,000 1,416,950 1,908,000 1,910,000 1,506,950
1,710,000 1,712,000 1,328,750 1,810,000 1,812,000 1,418,750 1,910,000 1,912,000 1,508,750
1,712,000 1,714,000 1,330,550 1,812,000 1,814,000 1,420,550 1,912,000 1,914,000 1,510,550
1,714,000 1,716,000 1,332,350 1,814,000 1,816,000 1,422,350 1,914,000 1,916,000 1,512,350
1,716,000 1,718,000 1,334,150 1,816,000 1,818,000 1,424,150 1,916,000 1,918,000 1,514,150
1,718,000 1,720,000 1,335,950 1,818,000 1,820,000 1,425,950 1,918,000 1,920,000 1,515,950
(7)
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
1,920,000 1,922,000 1,517,750 2,000,000 2,002,000 1,589,750 2,080,000 2,082,000 1,661,750
1,922,000 1,924,000 1,519,550 2,002,000 2,004,000 1,591,550 2,082,000 2,084,000 1,663,550
1,924,000 1,926,000 1,521,350 2,004,000 2,006,000 1,593,350 2,084,000 2,086,000 1,665,350
1,926,000 1,928,000 1,523,150 2,006,000 2,008,000 1,595,150 2,086,000 2,088,000 1,667,150
1,928,000 1,930,000 1,524,950 2,008,000 2,010,000 1,596,950 2,088,000 2,090,000 1,668,950
1,930,000 1,932,000 1,526,750 2,010,000 2,012,000 1,598,750 2,090,000 2,092,000 1,670,750
1,932,000 1,934,000 1,528,550 2,012,000 2,014,000 1,600,550 2,092,000 2,094,000 1,672,550
1,934,000 1,936,000 1,530,350 2,014,000 2,016,000 1,602,350 2,094,000 2,096,000 1,674,350
1,936,000 1,938,000 1,532,150 2,016,000 2,018,000 1,604,150 2,096,000 2,098,000 1,676,150
1,938,000 1,940,000 1,533,950 2,018,000 2,020,000 1,605,950 2,098,000 2,100,000 1,677,950
1,940,000 1,942,000 1,535,750 2,020,000 2,022,000 1,607,750 2,100,000 2,102,000 1,679,750
1,942,000 1,944,000 1,537,550 2,022,000 2,024,000 1,609,550 2,102,000 2,104,000 1,681,550
1,944,000 1,946,000 1,539,350 2,024,000 2,026,000 1,611,350 2,104,000 2,106,000 1,683,350
1,946,000 1,948,000 1,541,150 2,026,000 2,028,000 1,613,150 2,106,000 2,108,000 1,685,150
1,948,000 1,950,000 1,542,950 2,028,000 2,030,000 1,614,950 2,108,000 2,110,000 1,686,950
1,950,000 1,952,000 1,544,750 2,030,000 2,032,000 1,616,750 2,110,000 2,112,000 1,688,750
1,952,000 1,954,000 1,546,550 2,032,000 2,034,000 1,618,550 2,112,000 2,114,000 1,690,550
1,954,000 1,956,000 1,548,350 2,034,000 2,036,000 1,620,350 2,114,000 2,116,000 1,692,350
1,956,000 1,958,000 1,550,150 2,036,000 2,038,000 1,622,150 2,116,000 2,118,000 1,694,150
1,958,000 1,960,000 1,551,950 2,038,000 2,040,000 1,623,950 2,118,000 2,120,000 1,695,950
1,960,000 1,962,000 1,553,750 2,040,000 2,042,000 1,625,750 2,120,000 2,122,000 1,697,750
1,962,000 1,964,000 1,555,550 2,042,000 2,044,000 1,627,550 2,122,000 2,122,500 1,699,550
1,964,000 1,966,000 1,557,350 2,044,000 2,046,000 1,629,350
1,966,000 1,968,000 1,559,150 2,046,000 2,048,000 1,631,150
1,968,000 1,970,000 1,560,950 2,048,000 2,050,000 1,632,950
1,970,000 1,972,000 1,562,750 2,050,000 2,052,000 1,634,750 2,122,500 4,122,500 The amount calculated by multiplying the amount of salary or other wage by 95%, less 316,375 yen
1,972,000 1,974,000 1,564,550 2,052,000 2,054,000 1,636,550
1,974,000 1,976,000 1,566,350 2,054,000 2,056,000 1,638,350
1,976,000 1,978,000 1,568,150 2,056,000 2,058,000 1,640,150
1,978,000 1,980,000 1,569,950 2,058,000 2,060,000 1,641,950
1,980,000 1,982,000 1,571,750 2,060,000 2,062,000 1,643,750 4,122,500 yen or more The amount of salary or other wage less 522,500 yen
1,982,000 1,984,000 1,573,550 2,062,000 2,064,000 1,645,550
1,984,000 1,986,000 1,575,350 2,064,000 2,066,000 1,647,350
1,986,000 1,988,000 1,577,150 2,066,000 2,068,000 1,649,150
1,988,000 1,990,000 1,578,950 2,068,000 2,070,000 1,650,950
1,990,000 1,992,000 1,580,750 2,070,000 2,072,000 1,652,750
1,992,000 1,994,000 1,582,550 2,072,000 2,074,000 1,654,550
1,994,000 1,996,000 1,584,350 2,074,000 2,076,000 1,656,350
1,996,000 1,998,000 1,586,150 2,076,000 2,078,000 1,658,150
1,998,000 2,000,000 1,587,950 2,078,000 2,080,000 1,659,950
(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. In this case, if the amount of salary or other wage after the salary income deduction of a Resident whose amount of salary or other wage is 2,122,500 yen or more includes a fraction of less than one yen, the amount obtained by discarding that fraction is the amount of salary or other wage after the salary income deduction sought.
machine translation, not official
## 附則別表第五（昭和４６年分の退職所得の源泉徴収税額表）
suppl-3461-113/appdx-5 · https://japanlaw.org/en/income-tax-act/suppl-3461-113/appdx-5
（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
２，０００円未満 ０ １００，０００ １０２，０００ ５，０００ ２７４，０００ ２７８，０００ １３，７００
２，０００ ４，０００ １００ １０２，０００ １０４，０００ ５，１００ ２７８，０００ ２８２，０００ １３，９００
４，０００ ６，０００ ２００ １０４，０００ １０６，０００ ５，２００ ２８２，０００ ２８６，０００ １４，１００
６，０００ ８，０００ ３００ １０６，０００ １０８，０００ ５，３００ ２８６，０００ ２９０，０００ １４，３００
８，０００ １０，０００ ４００ １０８，０００ １１０，０００ ５，４００ ２９０，０００ ２９４，０００ １４，５００
１０，０００ １２，０００ ５００ １１０，０００ １１２，０００ ５，５００ ２９４，０００ ２９８，０００ １４，７００
１２，０００ １４，０００ ６００ １１２，０００ １１４，０００ ５，６００ ２９８，０００ ３０２，０００ １４，９００
１４，０００ １６，０００ ７００ １１４，０００ １１６，０００ ５，７００ ３０２，０００ ３０６，０００ １５，１００
１６，０００ １８，０００ ８００ １１６，０００ １１８，０００ ５，８００ ３０６，０００ ３１０，０００ １５，３００
１８，０００ ２０，０００ ９００ １１８，０００ １２０，０００ ５，９００ ３１０，０００ ３１４，０００ １５，５００
２０，０００ ２２，０００ １，０００ １２０，０００ １２２，０００ ６，０００ ３１４，０００ ３１８，０００ １５，７００
２２，０００ ２４，０００ １，１００ １２２，０００ １２４，０００ ６，１００ ３１８，０００ ３２２，０００ １５，９００
２４，０００ ２６，０００ １，２００ １２４，０００ １２６，０００ ６，２００ ３２２，０００ ３２６，０００ １６，１００
２６，０００ ２８，０００ １，３００ １２６，０００ １３０，０００ ６，３００ ３２６，０００ ３３０，０００ １６，３００
２８，０００ ３０，０００ １，４００ １３０，０００ １３４，０００ ６，５００ ３３０，０００ ３３４，０００ １６，５００
３０，０００ ３２，０００ １，５００ １３４，０００ １３８，０００ ６，７００ ３３４，０００ ３３８，０００ １６，７００
３２，０００ ３４，０００ １，６００ １３８，０００ １４２，０００ ６，９００ ３３８，０００ ３４２，０００ １６，９００
３４，０００ ３６，０００ １，７００ １４２，０００ １４６，０００ ７，１００ ３４２，０００ ３４６，０００ １７，１００
３６，０００ ３８，０００ １，８００ １４６，０００ １５０，０００ ７，３００ ３４６，０００ ３５０，０００ １７，３００
３８，０００ ４０，０００ １，９００ １５０，０００ １５４，０００ ７，５００ ３５０，０００ ３５４，０００ １７，５００
４０，０００ ４２，０００ ２，０００ １５４，０００ １５８，０００ ７，７００ ３５４，０００ ３５８，０００ １７，７００
４２，０００ ４４，０００ ２，１００ １５８，０００ １６２，０００ ７，９００ ３５８，０００ ３６２，０００ １７，９００
４４，０００ ４６，０００ ２，２００ １６２，０００ １６６，０００ ８，１００ ３６２，０００ ３６６，０００ １８，１００
４６，０００ ４８，０００ ２，３００ １６６，０００ １７０，０００ ８，３００ ３６６，０００ ３７０，０００ １８，３００
４８，０００ ５０，０００ ２，４００ １７０，０００ １７４，０００ ８，５００ ３７０，０００ ３７４，０００ １８，５００
５０，０００ ５２，０００ ２，５００ １７４，０００ １７８，０００ ８，７００ ３７４，０００ ３７８，０００ １８，７００
５２，０００ ５４，０００ ２，６００ １７８，０００ １８２，０００ ８，９００ ３７８，０００ ３８２，０００ １８，９００
５４，０００ ５６，０００ ２，７００ １８２，０００ １８６，０００ ９，１００ ３８２，０００ ３８６，０００ １９，１００
５６，０００ ５８，０００ ２，８００ １８６，０００ １９０，０００ ９，３００ ３８６，０００ ３９０，０００ １９，３００
５８，０００ ６０，０００ ２，９００ １９０，０００ １９４，０００ ９，５００ ３９０，０００ ３９６，０００ １９，５００
６０，０００ ６２，０００ ３，０００ １９４，０００ １９８，０００ ９，７００ ３９６，０００ ４０２，０００ １９，８００
６２，０００ ６４，０００ ３，１００ １９８，０００ ２０２，０００ ９，９００ ４０２，０００ ４０８，０００ ２０，１００
６４，０００ ６６，０００ ３，２００ ２０２，０００ ２０６，０００ １０，１００ ４０８，０００ ４１４，０００ ２０，４００
６６，０００ ６８，０００ ３，３００ ２０６，０００ ２１０，０００ １０，３００ ４１４，０００ ４２０，０００ ２０，７００
６８，０００ ７０，０００ ３，４００ ２１０，０００ ２１４，０００ １０，５００ ４２０，０００ ４２６，０００ ２１，０００
７０，０００ ７２，０００ ３，５００ ２１４，０００ ２１８，０００ １０，７００ ４２６，０００ ４３２，０００ ２１，３００
７２，０００ ７４，０００ ３，６００ ２１８，０００ ２２２，０００ １０，９００ ４３２，０００ ４３８，０００ ２１，６００
７４，０００ ７６，０００ ３，７００ ２２２，０００ ２２６，０００ １１，１００ ４３８，０００ ４４４，０００ ２１，９００
７６，０００ ７８，０００ ３，８００ ２２６，０００ ２３０，０００ １１，３００ ４４４，０００ ４５０，０００ ２２，２００
７８，０００ ８０，０００ ３，９００ ２３０，０００ ２３４，０００ １１，５００ ４５０，０００ ４５６，０００ ２２，５００
８０，０００ ８２，０００ ４，０００ ２３４，０００ ２３８，０００ １１，７００ ４５６，０００ ４６２，０００ ２２，８００
８２，０００ ８４，０００ ４，１００ ２３８，０００ ２４２，０００ １１，９００ ４６２，０００ ４６８，０００ ２３，１００
８４，０００ ８６，０００ ４，２００ ２４２，０００ ２４６，０００ １２，１００ ４６８，０００ ４７４，０００ ２３，４００
８６，０００ ８８，０００ ４，３００ ２４６，０００ ２５０，０００ １２，３００ ４７４，０００ ４８０，０００ ２３，７００
８８，０００ ９０，０００ ４，４００ ２５０，０００ ２５４，０００ １２，５００ ４８０，０００ ４８６，０００ ２４，０００
９０，０００ ９２，０００ ４，５００ ２５４，０００ ２５８，０００ １２，７００ ４８６，０００ ４９２，０００ ２４，３００
９２，０００ ９４，０００ ４，６００ ２５８，０００ ２６２，０００ １２，９００ ４９２，０００ ４９８，０００ ２４，６００
９４，０００ ９６，０００ ４，７００ ２６２，０００ ２６６，０００ １３，１００ ４９８，０００ ５０４，０００ ２４，９００
９６，０００ ９８，０００ ４，８００ ２６６，０００ ２７０，０００ １３，３００ ５０４，０００ ５１０，０００ ２５，２００
９８，０００ １００，０００ ４，９００ ２７０，０００ ２７４，０００ １３，５００ ５１０，０００ ５１６，０００ ２５，５００
（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 ２５，８００ ８２８，０００ ８３６，０００ ４２，１００ １，２２８，０００ １，２３６，０００ ６６，２００
５２２，０００ ５２８，０００ ２６，１００ ８３６，０００ ８４４，０００ ４２，６００ １，２３６，０００ １，２４４，０００ ６６，７００
５２８，０００ ５３４，０００ ２６，４００ ８４４，０００ ８５２，０００ ４３，１００ １，２４４，０００ １，２５２，０００ ６７，２００
５３４，０００ ５４０，０００ ２６，７００ ８５２，０００ ８６０，０００ ４３，６００ １，２５２，０００ １，２６０，０００ ６７，７００
５４０，０００ ５４６，０００ ２７，０００ ８６０，０００ ８６８，０００ ４４，１００ １，２６０，０００ １，２６８，０００ ６８，２００
５４６，０００ ５５２，０００ ２７，３００ ８６８，０００ ８７６，０００ ４４，５００ １，２６８，０００ １，２７６，０００ ６８，７００
５５２，０００ ５５８，０００ ２７，６００ ８７６，０００ ８８４，０００ ４５，０００ １，２７６，０００ １，２８４，０００ ６９，２００
５５８，０００ ５６４，０００ ２７，９００ ８８４，０００ ８９２，０００ ４５，５００ １，２８４，０００ １，２９２，０００ ６９，７００
５６４，０００ ５７０，０００ ２８，２００ ８９２，０００ ９００，０００ ４６，０００ １，２９２，０００ １，３００，０００ ７０，２００
５７０，０００ ５７６，０００ ２８，５００ ９００，０００ ９０８，０００ ４６，５００ １，３００，０００ １，３１０，０００ ７０，７００
５７６，０００ ５８２，０００ ２８，８００ ９０８，０００ ９１６，０００ ４６，９００ １，３１０，０００ １，３２０，０００ ７１，３００
５８２，０００ ５８８，０００ ２９，１００ ９１６，０００ ９２４，０００ ４７，４００ １，３２０，０００ １，３３０，０００ ７２，０００
５８８，０００ ５９４，０００ ２９，４００ ９２４，０００ ９３２，０００ ４７，９００ １，３３０，０００ １，３４０，０００ ７２，６００
５９４，０００ ６００，０００ ２９，７００ ９３２，０００ ９４０，０００ ４８，４００ １，３４０，０００ １，３５０，０００ ７３，２００
６００，０００ ６０６，０００ ３０，０００ ９４０，０００ ９４８，０００ ４８，９００ １，３５０，０００ １，３６０，０００ ７３，８００
６０６，０００ ６１２，０００ ３０，３００ ９４８，０００ ９５６，０００ ４９，３００ １，３６０，０００ １，３７０，０００ ７４，５００
６１２，０００ ６１８，０００ ３０，６００ ９５６，０００ ９６４，０００ ４９，８００ １，３７０，０００ １，３８０，０００ ７５，１００
６１８，０００ ６２４，０００ ３０，９００ ９６４，０００ ９７２，０００ ５０，３００ １，３８０，０００ １，３９０，０００ ７５，７００
６２４，０００ ６３０，０００ ３１，２００ ９７２，０００ ９８０，０００ ５０，８００ １，３９０，０００ １，４００，０００ ７６，３００
６３０，０００ ６３６，０００ ３１，５００ ９８０，０００ ９８８，０００ ５１，３００ １，４００，０００ １，４１０，０００ ７７，０００
６３６，０００ ６４２，０００ ３１，８００ ９８８，０００ ９９６，０００ ５１，７００ １，４１０，０００ １，４２０，０００ ７７，６００
６４２，０００ ６４８，０００ ３２，２００ ９９６，０００ １，００４，０００ ５２，２００ １，４２０，０００ １，４３０，０００ ７８，２００
６４８，０００ ６５４，０００ ３２，５００ １，００４，０００ １，０１２，０００ ５２，７００ １，４３０，０００ １，４４０，０００ ７８，８００
６５４，０００ ６６０，０００ ３２，８００ １，０１２，０００ １，０２０，０００ ５３，２００ １，４４０，０００ １，４５０，０００ ７９，５００
６６０，０００ ６６６，０００ ３３，１００ １，０２０，０００ １，０２８，０００ ５３，７００ １，４５０，０００ １，４６０，０００ ８０，１００
６６６，０００ ６７２，０００ ３３，４００ １，０２８，０００ １，０３６，０００ ５４，１００ １，４６０，０００ １，４７０，０００ ８０，７００
６７２，０００ ６７８，０００ ３３，７００ １，０３６，０００ １，０４４，０００ ５４，６００ １，４７０，０００ １，４８０，０００ ８１，３００
６７８，０００ ６８４，０００ ３４，０００ １，０４４，０００ １，０５２，０００ ５５，１００ １，４８０，０００ １，４９０，０００ ８２，０００
６８４，０００ ６９０，０００ ３４，４００ １，０５２，０００ １，０６０，０００ ５５，６００ １，４９０，０００ １，５００，０００ ８２，６００
６９０，０００ ６９６，０００ ３４，７００ １，０６０，０００ １，０６８，０００ ５６，１００ １，５００，０００ １，５１０，０００ ８３，２００
６９６，０００ ７０２，０００ ３５，０００ １，０６８，０００ １，０７６，０００ ５６，５００ １，５１０，０００ １，５２０，０００ ８３，８００
７０２，０００ ７０８，０００ ３５，３００ １，０７６，０００ １，０８４，０００ ５７，０００ １，５２０，０００ １，５３０，０００ ８４，５００
７０８，０００ ７１４，０００ ３５，６００ １，０８４，０００ １，０９２，０００ ５７，５００ １，５３０，０００ １，５４０，０００ ８５，１００
７１４，０００ ７２０，０００ ３５，９００ １，０９２，０００ １，１００，０００ ５８，０００ １，５４０，０００ １，５５０，０００ ８５，７００
７２０，０００ ７２６，０００ ３６，３００ １，１００，０００ １，１０８，０００ ５８，５００ １，５５０，０００ １，５６０，０００ ８６，３００
７２６，０００ ７３２，０００ ３６，６００ １，１０８，０００ １，１１６，０００ ５８，９００ １，５６０，０００ １，５７０，０００ ８７，０００
７３２，０００ ７３８，０００ ３６，９００ １，１１６，０００ １，１２４，０００ ５９，４００ １，５７０，０００ １，５８０，０００ ８７，６００
７３８，０００ ７４４，０００ ３７，２００ １，１２４，０００ １，１３２，０００ ５９，９００ １，５８０，０００ １，５９０，０００ ８８，２００
７４４，０００ ７５０，０００ ３７，５００ １，１３２，０００ １，１４０，０００ ６０，４００ １，５９０，０００ １，６００，０００ ８８，８００
７５０，０００ ７５６，０００ ３７，８００ １，１４０，０００ １，１４８，０００ ６０，９００ １，６００，０００ １，６１０，０００ ８９，５００
７５６，０００ ７６２，０００ ３８，１００ １，１４８，０００ １，１５６，０００ ６１，３００ １，６１０，０００ １，６２０，０００ ９０，２００
７６２，０００ ７６８，０００ ３８，５００ １，１５６，０００ １，１６４，０００ ６１，８００ １，６２０，０００ １，６３０，０００ ９０，９００
７６８，０００ ７７４，０００ ３８，８００ １，１６４，０００ １，１７２，０００ ６２，３００ １，６３０，０００ １，６４０，０００ ９１，６００
７７４，０００ ７８０，０００ ３９，１００ １，１７２，０００ １，１８０，０００ ６２，８００ １，６４０，０００ １，６５０，０００ ９２，３００
７８０，０００ ７８８，０００ ３９，４００ １，１８０，０００ １，１８８，０００ ６３，３００ １，６５０，０００ １，６６０，０００ ９３，０００
７８８，０００ ７９６，０００ ３９，８００ １，１８８，０００ １，１９６，０００ ６３，７００ １，６６０，０００ １，６７０，０００ ９３，７００
７９６，０００ ８０４，０００ ４０，２００ １，１９６，０００ １，２０４，０００ ６４，２００ １，６７０，０００ １，６８０，０００ ９４，４００
８０４，０００ ８１２，０００ ４０，７００ １，２０４，０００ １，２１２，０００ ６４，７００ １，６８０，０００ １，６９０，０００ ９５，１００
８１２，０００ ８２０，０００ ４１，２００ １，２１２，０００ １，２２０，０００ ６５，２００ １，６９０，０００ １，７００，０００ ９５，８００
８２０，０００ ８２８，０００ ４１，７００ １，２２０，０００ １，２２８，０００ ６５，７００ １，７００，０００ １，７１０，０００ ９６，５００
（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 円 円
１，７１０，０００ １，７２０，０００ ９７，２００ ２，２１０，０００ ２，２２０，０００ １３３，２００ ２，７１０，０００ ２，７２０，０００ １７２，５００
１，７２０，０００ １，７３０，０００ ９７，９００ ２，２２０，０００ ２，２３０，０００ １３３，９００ ２，７２０，０００ ２，７３０，０００ １７３，４００
１，７３０，０００ １，７４０，０００ ９８，６００ ２，２３０，０００ ２，２４０，０００ １３４，６００ ２，７３０，０００ ２，７４０，０００ １７４，２００
１，７４０，０００ １，７５０，０００ ９９，３００ ２，２４０，０００ ２，２５０，０００ １３５，４００ ２，７４０，０００ ２，７５０，０００ １７５，０００
１，７５０，０００ １，７６０，０００ １００，０００ ２，２５０，０００ ２，２６０，０００ １３６，１００ ２，７５０，０００ ２，７６０，０００ １７５，８００
１，７６０，０００ １，７７０，０００ １００，７００ ２，２６０，０００ ２，２７０，０００ １３６，８００ ２，７６０，０００ ２，７７０，０００ １７６，７００
１，７７０，０００ １，７８０，０００ １０１，４００ ２，２７０，０００ ２，２８０，０００ １３７，５００ ２，７７０，０００ ２，７８０，０００ １７７，５００
１，７８０，０００ １，７９０，０００ １０２，１００ ２，２８０，０００ ２，２９０，０００ １３８，３００ ２，７８０，０００ ２，７９０，０００ １７８，３００
１，７９０，０００ １，８００，０００ １０２，８００ ２，２９０，０００ ２，３００，０００ １３９，０００ ２，７９０，０００ ２，８００，０００ １７９，１００
１，８００，０００ １，８１０，０００ １０３，５００ ２，３００，０００ ２，３１０，０００ １３９，７００ ２，８００，０００ ２，８１０，０００ １８０，０００
１，８１０，０００ １，８２０，０００ １０４，２００ ２，３１０，０００ ２，３２０，０００ １４０，４００ ２，８１０，０００ ２，８２０，０００ １８０，８００
１，８２０，０００ １，８３０，０００ １０４，９００ ２，３２０，０００ ２，３３０，０００ １４１，２００ ２，８２０，０００ ２，８３０，０００ １８１，６００
１，８３０，０００ １，８４０，０００ １０５，６００ ２，３３０，０００ ２，３４０，０００ １４１，９００ ２，８３０，０００ ２，８４０，０００ １８２，４００
１，８４０，０００ １，８５０，０００ １０６，４００ ２，３４０，０００ ２，３５０，０００ １４２，６００ ２，８４０，０００ ２，８５０，０００ １８３，３００
１，８５０，０００ １，８６０，０００ １０７，１００ ２，３５０，０００ ２，３６０，０００ １４３，３００ ２，８５０，０００ ２，８６０，０００ １８４，１００
１，８６０，０００ １，８７０，０００ １０７，８００ ２，３６０，０００ ２，３７０，０００ １４４，１００ ２，８６０，０００ ２，８７０，０００ １８４，９００
１，８７０，０００ １，８８０，０００ １０８，５００ ２，３７０，０００ ２，３８０，０００ １４４，８００ ２，８７０，０００ ２，８８０，０００ １８５，７００
１，８８０，０００ １，８９０，０００ １０９，３００ ２，３８０，０００ ２，３９０，０００ １４５，５００ ２，８８０，０００ ２，８９０，０００ １８６，６００
１，８９０，０００ １，９００，０００ １１０，０００ ２，３９０，０００ ２，４００，０００ １４６，２００ ２，８９０，０００ ２，９００，０００ １８７，４００
１，９００，０００ １，９１０，０００ １１０，７００ ２，４００，０００ ２，４１０，０００ １４７，０００ ２，９００，０００ ２，９１０，０００ １８８，２００
１，９１０，０００ １，９２０，０００ １１１，４００ ２，４１０，０００ ２，４２０，０００ １４７，８００ ２，９１０，０００ ２，９２０，０００ １８９，０００
１，９２０，０００ １，９３０，０００ １１２，２００ ２，４２０，０００ ２，４３０，０００ １４８，６００ ２，９２０，０００ ２，９３０，０００ １８９，９００
１，９３０，０００ １，９４０，０００ １１２，９００ ２，４３０，０００ ２，４４０，０００ １４９，４００ ２，９３０，０００ ２，９４０，０００ １９０，７００
１，９４０，０００ １，９５０，０００ １１３，６００ ２，４４０，０００ ２，４５０，０００ １５０，３００ ２，９４０，０００ ２，９５０，０００ １９１，５００
１，９５０，０００ １，９６０，０００ １１４，３００ ２，４５０，０００ ２，４６０，０００ １５１，１００ ２，９５０，０００ ２，９６０，０００ １９２，３００
１，９６０，０００ １，９７０，０００ １１５，１００ ２，４６０，０００ ２，４７０，０００ １５１，９００ ２，９６０，０００ ２，９７０，０００ １９３，２００
１，９７０，０００ １，９８０，０００ １１５，８００ ２，４７０，０００ ２，４８０，０００ １５２，７００ ２，９７０，０００ ２，９８０，０００ １９４，０００
１，９８０，０００ １，９９０，０００ １１６，５００ ２，４８０，０００ ２，４９０，０００ １５３，６００ ２，９８０，０００ ２，９９０，０００ １９４，８００
１，９９０，０００ ２，０００，０００ １１７，２００ ２，４９０，０００ ２，５００，０００ １５４，４００ ２，９９０，０００ ３，０００，０００ １９５，６００
２，０００，０００ ２，０１０，０００ １１８，０００ ２，５００，０００ ２，５１０，０００ １５５，２００ ３，０００，０００ ３，０１０，０００ １９６，５００
２，０１０，０００ ２，０２０，０００ １１８，７００ ２，５１０，０００ ２，５２０，０００ １５６，０００ ３，０１０，０００ ３，０２０，０００ １９７，３００
２，０２０，０００ ２，０３０，０００ １１９，４００ ２，５２０，０００ ２，５３０，０００ １５６，９００ ３，０２０，０００ ３，０３０，０００ １９８，２００
２，０３０，０００ ２，０４０，０００ １２０，１００ ２，５３０，０００ ２，５４０，０００ １５７，７００ ３，０３０，０００ ３，０４０，０００ １９９，０００
２，０４０，０００ ２，０５０，０００ １２０，９００ ２，５４０，０００ ２，５５０，０００ １５８，５００ ３，０４０，０００ ３，０５０，０００ １９９，９００
２，０５０，０００ ２，０６０，０００ １２１，６００ ２，５５０，０００ ２，５６０，０００ １５９，３００ ３，０５０，０００ ３，０６０，０００ ２００，８００
２，０６０，０００ ２，０７０，０００ １２２，３００ ２，５６０，０００ ２，５７０，０００ １６０，２００ ３，０６０，０００ ３，０７０，０００ ２０１，６００
２，０７０，０００ ２，０８０，０００ １２３，０００ ２，５７０，０００ ２，５８０，０００ １６１，０００ ３，０７０，０００ ３，０８０，０００ ２０２，５００
２，０８０，０００ ２，０９０，０００ １２３，８００ ２，５８０，０００ ２，５９０，０００ １６１，８００ ３，０８０，０００ ３，０９０，０００ ２０３，３００
２，０９０，０００ ２，１００，０００ １２４，５００ ２，５９０，０００ ２，６００，０００ １６２，６００ ３，０９０，０００ ３，１００，０００ ２０４，２００
２，１００，０００ ２，１１０，０００ １２５，２００ ２，６００，０００ ２，６１０，０００ １６３，５００ ３，１００，０００ ３，１１０，０００ ２０５，１００
２，１１０，０００ ２，１２０，０００ １２５，９００ ２，６１０，０００ ２，６２０，０００ １６４，３００ ３，１１０，０００ ３，１２０，０００ ２０５，９００
２，１２０，０００ ２，１３０，０００ １２６，７００ ２，６２０，０００ ２，６３０，０００ １６５，１００ ３，１２０，０００ ３，１３０，０００ ２０６，８００
２，１３０，０００ ２，１４０，０００ １２７，４００ ２，６３０，０００ ２，６４０，０００ １６５，９００ ３，１３０，０００ ３，１４０，０００ ２０７，６００
２，１４０，０００ ２，１５０，０００ １２８，１００ ２，６４０，０００ ２，６５０，０００ １６６，８００ ３，１４０，０００ ３，１５０，０００ ２０８，５００
２，１５０，０００ ２，１６０，０００ １２８，８００ ２，６５０，０００ ２，６６０，０００ １６７，６００ ３，１５０，０００ ３，１６０，０００ ２０９，４００
２，１６０，０００ ２，１７０，０００ １２９，６００ ２，６６０，０００ ２，６７０，０００ １６８，４００ ３，１６０，０００ ３，１７０，０００ ２１０，２００
２，１７０，０００ ２，１８０，０００ １３０，３００ ２，６７０，０００ ２，６８０，０００ １６９，２００ ３，１７０，０００ ３，１８０，０００ ２１１，１００
２，１８０，０００ ２，１９０，０００ １３１，０００ ２，６８０，０００ ２，６９０，０００ １７０，１００ ３，１８０，０００ ３，１９０，０００ ２１１，９００
２，１９０，０００ ２，２００，０００ １３１，７００ ２，６９０，０００ ２，７００，０００ １７０，９００ ３，１９０，０００ ３，２００，０００ ２１２，８００
２，２００，０００ ２，２１０，０００ １３２，５００ ２，７００，０００ ２，７１０，０００ １７１，７００ ３，２００，０００ ３，２１０，０００ ２１３，７００
（四）
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
３，２１０，０００ ３，２２０，０００ ２１４，６００ ３，７１０，０００ ３，７２０，０００ ２６１，３００ ６，４００，０００ ７，０００，０００ 退職所得控除額控除後の退職手当等の金額に１３．８５％を乗じて算出した金額から３１７，１００円を控除した金額
３，２２０，０００ ３，２３０，０００ ２１５，５００ ３，７２０，０００ ３，７３０，０００ ２６２，３００
３，２３０，０００ ３，２４０，０００ ２１６，５００ ３，７３０，０００ ３，７４０，０００ ２６３，２００
３，２４０，０００ ３，２５０，０００ ２１７，４００ ３，７４０，０００ ３，７５０，０００ ２６４，１００
３，２５０，０００ ３，２６０，０００ ２１８，３００ ３，７５０，０００ ３，７６０，０００ ２６５，１００
３，２６０，０００ ３，２７０，０００ ２１９，３００ ３，７６０，０００ ３，７７０，０００ ２６６，０００ ７，０００，０００ ７，６００，０００ 退職所得控除額控除後の退職手当等の金額に１４．３５％を乗じて算出した金額から３５２，１００円を控除した金額
３，２７０，０００ ３，２８０，０００ ２２０，２００ ３，７７０，０００ ３，７８０，０００ ２６６，９００
３，２８０，０００ ３，２９０，０００ ２２１，１００ ３，７８０，０００ ３，７９０，０００ ２６７，９００
３，２９０，０００ ３，３００，０００ ２２２，１００ ３，７９０，０００ ３，８００，０００ ２６８，８００
３，３００，０００ ３，３１０，０００ ２２３，０００ ３，８００，０００ ３，８１０，０００ ２６９，８００
３，３１０，０００ ３，３２０，０００ ２２３，９００ ３，８１０，０００ ３，８２０，０００ ２７０，７００ ７，６００，０００ ８，０００，０００ 退職所得控除額控除後の退職手当等の金額に１５．５％を乗じて算出した金額から４３９，５００円を控除した金額
３，３２０，０００ ３，３３０，０００ ２２４，９００ ３，８２０，０００ ３，８３０，０００ ２７１，６００
３，３３０，０００ ３，３４０，０００ ２２５，８００ ３，８３０，０００ ３，８４０，０００ ２７２，６００
３，３４０，０００ ３，３５０，０００ ２２６，７００ ３，８４０，０００ ３，８５０，０００ ２７３，５００
３，３５０，０００ ３，３６０，０００ ２２７，７００ ３，８５０，０００ ３，８６０，０００ ２７４，４００
３，３６０，０００ ３，３７０，０００ ２２８，６００ ３，８６０，０００ ３，８７０，０００ ２７５，４００ ８，０００，０００ ８，８００，０００ 退職所得控除額控除後の退職手当等の金額に１６％を乗じて算出した金額から４７９，５００円を控除した金額
３，３７０，０００ ３，３８０，０００ ２２９，５００ ３，８７０，０００ ３，８８０，０００ ２７６，３００
３，３８０，０００ ３，３９０，０００ ２３０，５００ ３，８８０，０００ ３，８９０，０００ ２７７，２００
３，３９０，０００ ３，４００，０００ ２３１，４００ ３，８９０，０００ ３，９００，０００ ２７８，２００
３，４００，０００ ３，４１０，０００ ２３２，４００ ３，９００，０００ ３，９１０，０００ ２７９，１００
３，４１０，０００ ３，４２０，０００ ２３３，３００ ３，９１０，０００ ３，９２０，０００ ２８０，０００ ８，８００，０００ １０，０００，０００ 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６１１，５００円を控除した金額
３，４２０，０００ ３，４３０，０００ ２３４，２００ ３，９２０，０００ ３，９３０，０００ ２８１，０００
３，４３０，０００ ３，４４０，０００ ２３５，２００ ３，９３０，０００ ３，９４０，０００ ２８１，９００
３，４４０，０００ ３，４５０，０００ ２３６，１００ ３，９４０，０００ ３，９５０，０００ ２８２，８００
３，４５０，０００ ３，４６０，０００ ２３７，０００ ３，９５０，０００ ３，９６０，０００ ２８３，８００
３，４６０，０００ ３，４７０，０００ ２３８，０００ ３，９６０，０００ ３，９７０，０００ ２８４，７００ １０，０００，０００ １２，０００，０００ 退職所得控除額控除後の退職手当等の金額に１９．５％を乗じて算出した金額から８１１，５００円を控除した金額
３，４７０，０００ ３，４８０，０００ ２３８，９００ ３，９７０，０００ ３，９８０，０００ ２８５，６００
３，４８０，０００ ３，４９０，０００ ２３９，８００ ３，９８０，０００ ３，９９０，０００ ２８６，６００
３，４９０，０００ ３，５００，０００ ２４０，８００ ３，９９０，０００ ４，０００，０００ ２８７，５００
３，５００，０００ ３，５１０，０００ ２４１，７００
３，５１０，０００ ３，５２０，０００ ２４２，６００ ４，０００，０００ ５，０００，０００ 退職所得控除額控除後の退職手当等の金額に１０．８５％を乗じて算出した金額から１４５，５００円を控除した金額 １２，０００，０００ １４，０００，０００ 退職所得控除額控除後の退職手当等の金額に２１．５％を乗じて算出した金額から１，０５１，５００円を控除した金額
３，５２０，０００ ３，５３０，０００ ２４３，６００
３，５３０，０００ ３，５４０，０００ ２４４，５００
３，５４０，０００ ３，５５０，０００ ２４５，４００
３，５５０，０００ ３，５６０，０００ ２４６，４００
３，５６０，０００ ３，５７０，０００ ２４７，３００ ５，０００，０００ ５，２００，０００ 退職所得控除額控除後の退職手当等の金額に１１．２５％を乗じて算出した金額から１６５，５００円を控除した金額 １４，０００，０００ １６，０００，０００ 退職所得控除額控除後の退職手当等の金額に２３％を乗じて算出した金額から１，２６１，５００円を控除した金額
３，５７０，０００ ３，５８０，０００ ２４８，２００
３，５８０，０００ ３，５９０，０００ ２４９，２００
３，５９０，０００ ３，６００，０００ ２５０，１００
３，６００，０００ ３，６１０，０００ ２５１，１００
３，６１０，０００ ３，６２０，０００ ２５２，０００ ５，２００，０００ ６，０００，０００ 退職所得控除額控除後の退職手当等の金額に１２．３５％を乗じて算出した金額から２２２，７００円を控除した金額 １６，０００，０００ １８，０００，０００ 退職所得控除額控除後の退職手当等の金額に２３．５％を乗じて算出した金額から１，３４１，５００円を控除した金額
３，６２０，０００ ３，６３０，０００ ２５２，９００
３，６３０，０００ ３，６４０，０００ ２５３，９００
３，６４０，０００ ３，６５０，０００ ２５４，８００
３，６５０，０００ ３，６６０，０００ ２５５，７００
３，６６０，０００ ３，６７０，０００ ２５６，７００ ６，０００，０００ ６，４００，０００ 退職所得控除額控除後の退職手当等の金額に１２．７５％を乗じて算出した金額から２４６，７００円を控除した金額 １８，０００，０００ 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１，６１１，５００円を控除した金額
３，６７０，０００ ３，６８０，０００ ２５７，６００
３，６８０，０００ ３，６９０，０００ ２５８，５００
３，６９０，０００ ３，７００，０００ ２５９，５００
３，７００，０００ ３，７１０，０００ ２６０，４００
（五）
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
２０，０００，０００ ２４，０００，０００ 退職所得控除額控除後の退職手当等の金額に２５．６％を乗じて算出した金額から１，７３１，５００円を控除した金額 ４０，０００，０００ ８０，０００，０００ 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３，１８７，５００円を控除した金額 １２０，０００，０００ １６０，０００，０００ 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８，１８７，５００円を控除した金額
２４，０００，０００ 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２，１８７，５００円を控除した金額 ８０，０００，０００ １２０，０００，０００ 退職所得控除額控除後の退職手当等の金額に３２．５％を乗じて算出した金額から５，１８７，５００円を控除した金額 １６０，０００，０００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１２，１８７，５００円を控除した金額
（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三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（同項第一号に掲げる場合に該当するときは、同項の規定に準じて計算した金額）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４，０００，０００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 2,000 yen 0 100,000 102,000 5,000 274,000 278,000 13,700
2,000 4,000 100 102,000 104,000 5,100 278,000 282,000 13,900
4,000 6,000 200 104,000 106,000 5,200 282,000 286,000 14,100
6,000 8,000 300 106,000 108,000 5,300 286,000 290,000 14,300
8,000 10,000 400 108,000 110,000 5,400 290,000 294,000 14,500
10,000 12,000 500 110,000 112,000 5,500 294,000 298,000 14,700
12,000 14,000 600 112,000 114,000 5,600 298,000 302,000 14,900
14,000 16,000 700 114,000 116,000 5,700 302,000 306,000 15,100
16,000 18,000 800 116,000 118,000 5,800 306,000 310,000 15,300
18,000 20,000 900 118,000 120,000 5,900 310,000 314,000 15,500
20,000 22,000 1,000 120,000 122,000 6,000 314,000 318,000 15,700
22,000 24,000 1,100 122,000 124,000 6,100 318,000 322,000 15,900
24,000 26,000 1,200 124,000 126,000 6,200 322,000 326,000 16,100
26,000 28,000 1,300 126,000 130,000 6,300 326,000 330,000 16,300
28,000 30,000 1,400 130,000 134,000 6,500 330,000 334,000 16,500
30,000 32,000 1,500 134,000 138,000 6,700 334,000 338,000 16,700
32,000 34,000 1,600 138,000 142,000 6,900 338,000 342,000 16,900
34,000 36,000 1,700 142,000 146,000 7,100 342,000 346,000 17,100
36,000 38,000 1,800 146,000 150,000 7,300 346,000 350,000 17,300
38,000 40,000 1,900 150,000 154,000 7,500 350,000 354,000 17,500
40,000 42,000 2,000 154,000 158,000 7,700 354,000 358,000 17,700
42,000 44,000 2,100 158,000 162,000 7,900 358,000 362,000 17,900
44,000 46,000 2,200 162,000 166,000 8,100 362,000 366,000 18,100
46,000 48,000 2,300 166,000 170,000 8,300 366,000 370,000 18,300
48,000 50,000 2,400 170,000 174,000 8,500 370,000 374,000 18,500
50,000 52,000 2,500 174,000 178,000 8,700 374,000 378,000 18,700
52,000 54,000 2,600 178,000 182,000 8,900 378,000 382,000 18,900
54,000 56,000 2,700 182,000 186,000 9,100 382,000 386,000 19,100
56,000 58,000 2,800 186,000 190,000 9,300 386,000 390,000 19,300
58,000 60,000 2,900 190,000 194,000 9,500 390,000 396,000 19,500
60,000 62,000 3,000 194,000 198,000 9,700 396,000 402,000 19,800
62,000 64,000 3,100 198,000 202,000 9,900 402,000 408,000 20,100
64,000 66,000 3,200 202,000 206,000 10,100 408,000 414,000 20,400
66,000 68,000 3,300 206,000 210,000 10,300 414,000 420,000 20,700
68,000 70,000 3,400 210,000 214,000 10,500 420,000 426,000 21,000
70,000 72,000 3,500 214,000 218,000 10,700 426,000 432,000 21,300
72,000 74,000 3,600 218,000 222,000 10,900 432,000 438,000 21,600
74,000 76,000 3,700 222,000 226,000 11,100 438,000 444,000 21,900
76,000 78,000 3,800 226,000 230,000 11,300 444,000 450,000 22,200
78,000 80,000 3,900 230,000 234,000 11,500 450,000 456,000 22,500
80,000 82,000 4,000 234,000 238,000 11,700 456,000 462,000 22,800
82,000 84,000 4,100 238,000 242,000 11,900 462,000 468,000 23,100
84,000 86,000 4,200 242,000 246,000 12,100 468,000 474,000 23,400
86,000 88,000 4,300 246,000 250,000 12,300 474,000 480,000 23,700
88,000 90,000 4,400 250,000 254,000 12,500 480,000 486,000 24,000
90,000 92,000 4,500 254,000 258,000 12,700 486,000 492,000 24,300
92,000 94,000 4,600 258,000 262,000 12,900 492,000 498,000 24,600
94,000 96,000 4,700 262,000 266,000 13,100 498,000 504,000 24,900
96,000 98,000 4,800 266,000 270,000 13,300 504,000 510,000 25,200
98,000 100,000 4,900 270,000 274,000 13,500 510,000 516,000 25,500
(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 25,800 828,000 836,000 42,100 1,228,000 1,236,000 66,200
522,000 528,000 26,100 836,000 844,000 42,600 1,236,000 1,244,000 66,700
528,000 534,000 26,400 844,000 852,000 43,100 1,244,000 1,252,000 67,200
534,000 540,000 26,700 852,000 860,000 43,600 1,252,000 1,260,000 67,700
540,000 546,000 27,000 860,000 868,000 44,100 1,260,000 1,268,000 68,200
546,000 552,000 27,300 868,000 876,000 44,500 1,268,000 1,276,000 68,700
552,000 558,000 27,600 876,000 884,000 45,000 1,276,000 1,284,000 69,200
558,000 564,000 27,900 884,000 892,000 45,500 1,284,000 1,292,000 69,700
564,000 570,000 28,200 892,000 900,000 46,000 1,292,000 1,300,000 70,200
570,000 576,000 28,500 900,000 908,000 46,500 1,300,000 1,310,000 70,700
576,000 582,000 28,800 908,000 916,000 46,900 1,310,000 1,320,000 71,300
582,000 588,000 29,100 916,000 924,000 47,400 1,320,000 1,330,000 72,000
588,000 594,000 29,400 924,000 932,000 47,900 1,330,000 1,340,000 72,600
594,000 600,000 29,700 932,000 940,000 48,400 1,340,000 1,350,000 73,200
600,000 606,000 30,000 940,000 948,000 48,900 1,350,000 1,360,000 73,800
606,000 612,000 30,300 948,000 956,000 49,300 1,360,000 1,370,000 74,500
612,000 618,000 30,600 956,000 964,000 49,800 1,370,000 1,380,000 75,100
618,000 624,000 30,900 964,000 972,000 50,300 1,380,000 1,390,000 75,700
624,000 630,000 31,200 972,000 980,000 50,800 1,390,000 1,400,000 76,300
630,000 636,000 31,500 980,000 988,000 51,300 1,400,000 1,410,000 77,000
636,000 642,000 31,800 988,000 996,000 51,700 1,410,000 1,420,000 77,600
642,000 648,000 32,200 996,000 1,004,000 52,200 1,420,000 1,430,000 78,200
648,000 654,000 32,500 1,004,000 1,012,000 52,700 1,430,000 1,440,000 78,800
654,000 660,000 32,800 1,012,000 1,020,000 53,200 1,440,000 1,450,000 79,500
660,000 666,000 33,100 1,020,000 1,028,000 53,700 1,450,000 1,460,000 80,100
666,000 672,000 33,400 1,028,000 1,036,000 54,100 1,460,000 1,470,000 80,700
672,000 678,000 33,700 1,036,000 1,044,000 54,600 1,470,000 1,480,000 81,300
678,000 684,000 34,000 1,044,000 1,052,000 55,100 1,480,000 1,490,000 82,000
684,000 690,000 34,400 1,052,000 1,060,000 55,600 1,490,000 1,500,000 82,600
690,000 696,000 34,700 1,060,000 1,068,000 56,100 1,500,000 1,510,000 83,200
696,000 702,000 35,000 1,068,000 1,076,000 56,500 1,510,000 1,520,000 83,800
702,000 708,000 35,300 1,076,000 1,084,000 57,000 1,520,000 1,530,000 84,500
708,000 714,000 35,600 1,084,000 1,092,000 57,500 1,530,000 1,540,000 85,100
714,000 720,000 35,900 1,092,000 1,100,000 58,000 1,540,000 1,550,000 85,700
720,000 726,000 36,300 1,100,000 1,108,000 58,500 1,550,000 1,560,000 86,300
726,000 732,000 36,600 1,108,000 1,116,000 58,900 1,560,000 1,570,000 87,000
732,000 738,000 36,900 1,116,000 1,124,000 59,400 1,570,000 1,580,000 87,600
738,000 744,000 37,200 1,124,000 1,132,000 59,900 1,580,000 1,590,000 88,200
744,000 750,000 37,500 1,132,000 1,140,000 60,400 1,590,000 1,600,000 88,800
750,000 756,000 37,800 1,140,000 1,148,000 60,900 1,600,000 1,610,000 89,500
756,000 762,000 38,100 1,148,000 1,156,000 61,300 1,610,000 1,620,000 90,200
762,000 768,000 38,500 1,156,000 1,164,000 61,800 1,620,000 1,630,000 90,900
768,000 774,000 38,800 1,164,000 1,172,000 62,300 1,630,000 1,640,000 91,600
774,000 780,000 39,100 1,172,000 1,180,000 62,800 1,640,000 1,650,000 92,300
780,000 788,000 39,400 1,180,000 1,188,000 63,300 1,650,000 1,660,000 93,000
788,000 796,000 39,800 1,188,000 1,196,000 63,700 1,660,000 1,670,000 93,700
796,000 804,000 40,200 1,196,000 1,204,000 64,200 1,670,000 1,680,000 94,400
804,000 812,000 40,700 1,204,000 1,212,000 64,700 1,680,000 1,690,000 95,100
812,000 820,000 41,200 1,212,000 1,220,000 65,200 1,690,000 1,700,000 95,800
820,000 828,000 41,700 1,220,000 1,228,000 65,700 1,700,000 1,710,000 96,500
(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 yen yen
1,710,000 1,720,000 97,200 2,210,000 2,220,000 133,200 2,710,000 2,720,000 172,500
1,720,000 1,730,000 97,900 2,220,000 2,230,000 133,900 2,720,000 2,730,000 173,400
1,730,000 1,740,000 98,600 2,230,000 2,240,000 134,600 2,730,000 2,740,000 174,200
1,740,000 1,750,000 99,300 2,240,000 2,250,000 135,400 2,740,000 2,750,000 175,000
1,750,000 1,760,000 100,000 2,250,000 2,260,000 136,100 2,750,000 2,760,000 175,800
1,760,000 1,770,000 100,700 2,260,000 2,270,000 136,800 2,760,000 2,770,000 176,700
1,770,000 1,780,000 101,400 2,270,000 2,280,000 137,500 2,770,000 2,780,000 177,500
1,780,000 1,790,000 102,100 2,280,000 2,290,000 138,300 2,780,000 2,790,000 178,300
1,790,000 1,800,000 102,800 2,290,000 2,300,000 139,000 2,790,000 2,800,000 179,100
1,800,000 1,810,000 103,500 2,300,000 2,310,000 139,700 2,800,000 2,810,000 180,000
1,810,000 1,820,000 104,200 2,310,000 2,320,000 140,400 2,810,000 2,820,000 180,800
1,820,000 1,830,000 104,900 2,320,000 2,330,000 141,200 2,820,000 2,830,000 181,600
1,830,000 1,840,000 105,600 2,330,000 2,340,000 141,900 2,830,000 2,840,000 182,400
1,840,000 1,850,000 106,400 2,340,000 2,350,000 142,600 2,840,000 2,850,000 183,300
1,850,000 1,860,000 107,100 2,350,000 2,360,000 143,300 2,850,000 2,860,000 184,100
1,860,000 1,870,000 107,800 2,360,000 2,370,000 144,100 2,860,000 2,870,000 184,900
1,870,000 1,880,000 108,500 2,370,000 2,380,000 144,800 2,870,000 2,880,000 185,700
1,880,000 1,890,000 109,300 2,380,000 2,390,000 145,500 2,880,000 2,890,000 186,600
1,890,000 1,900,000 110,000 2,390,000 2,400,000 146,200 2,890,000 2,900,000 187,400
1,900,000 1,910,000 110,700 2,400,000 2,410,000 147,000 2,900,000 2,910,000 188,200
1,910,000 1,920,000 111,400 2,410,000 2,420,000 147,800 2,910,000 2,920,000 189,000
1,920,000 1,930,000 112,200 2,420,000 2,430,000 148,600 2,920,000 2,930,000 189,900
1,930,000 1,940,000 112,900 2,430,000 2,440,000 149,400 2,930,000 2,940,000 190,700
1,940,000 1,950,000 113,600 2,440,000 2,450,000 150,300 2,940,000 2,950,000 191,500
1,950,000 1,960,000 114,300 2,450,000 2,460,000 151,100 2,950,000 2,960,000 192,300
1,960,000 1,970,000 115,100 2,460,000 2,470,000 151,900 2,960,000 2,970,000 193,200
1,970,000 1,980,000 115,800 2,470,000 2,480,000 152,700 2,970,000 2,980,000 194,000
1,980,000 1,990,000 116,500 2,480,000 2,490,000 153,600 2,980,000 2,990,000 194,800
1,990,000 2,000,000 117,200 2,490,000 2,500,000 154,400 2,990,000 3,000,000 195,600
2,000,000 2,010,000 118,000 2,500,000 2,510,000 155,200 3,000,000 3,010,000 196,500
2,010,000 2,020,000 118,700 2,510,000 2,520,000 156,000 3,010,000 3,020,000 197,300
2,020,000 2,030,000 119,400 2,520,000 2,530,000 156,900 3,020,000 3,030,000 198,200
2,030,000 2,040,000 120,100 2,530,000 2,540,000 157,700 3,030,000 3,040,000 199,000
2,040,000 2,050,000 120,900 2,540,000 2,550,000 158,500 3,040,000 3,050,000 199,900
2,050,000 2,060,000 121,600 2,550,000 2,560,000 159,300 3,050,000 3,060,000 200,800
2,060,000 2,070,000 122,300 2,560,000 2,570,000 160,200 3,060,000 3,070,000 201,600
2,070,000 2,080,000 123,000 2,570,000 2,580,000 161,000 3,070,000 3,080,000 202,500
2,080,000 2,090,000 123,800 2,580,000 2,590,000 161,800 3,080,000 3,090,000 203,300
2,090,000 2,100,000 124,500 2,590,000 2,600,000 162,600 3,090,000 3,100,000 204,200
2,100,000 2,110,000 125,200 2,600,000 2,610,000 163,500 3,100,000 3,110,000 205,100
2,110,000 2,120,000 125,900 2,610,000 2,620,000 164,300 3,110,000 3,120,000 205,900
2,120,000 2,130,000 126,700 2,620,000 2,630,000 165,100 3,120,000 3,130,000 206,800
2,130,000 2,140,000 127,400 2,630,000 2,640,000 165,900 3,130,000 3,140,000 207,600
2,140,000 2,150,000 128,100 2,640,000 2,650,000 166,800 3,140,000 3,150,000 208,500
2,150,000 2,160,000 128,800 2,650,000 2,660,000 167,600 3,150,000 3,160,000 209,400
2,160,000 2,170,000 129,600 2,660,000 2,670,000 168,400 3,160,000 3,170,000 210,200
2,170,000 2,180,000 130,300 2,670,000 2,680,000 169,200 3,170,000 3,180,000 211,100
2,180,000 2,190,000 131,000 2,680,000 2,690,000 170,100 3,180,000 3,190,000 211,900
2,190,000 2,200,000 131,700 2,690,000 2,700,000 170,900 3,190,000 3,200,000 212,800
2,200,000 2,210,000 132,500 2,700,000 2,710,000 171,700 3,200,000 3,210,000 213,700
(4)
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
3,210,000 3,220,000 214,600 3,710,000 3,720,000 261,300 6,400,000 7,000,000 The amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 13.85%, less 317,100 yen
3,220,000 3,230,000 215,500 3,720,000 3,730,000 262,300
3,230,000 3,240,000 216,500 3,730,000 3,740,000 263,200
3,240,000 3,250,000 217,400 3,740,000 3,750,000 264,100
3,250,000 3,260,000 218,300 3,750,000 3,760,000 265,100
3,260,000 3,270,000 219,300 3,760,000 3,770,000 266,000 7,000,000 7,600,000 The amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 14.35%, less 352,100 yen
3,270,000 3,280,000 220,200 3,770,000 3,780,000 266,900
3,280,000 3,290,000 221,100 3,780,000 3,790,000 267,900
3,290,000 3,300,000 222,100 3,790,000 3,800,000 268,800
3,300,000 3,310,000 223,000 3,800,000 3,810,000 269,800
3,310,000 3,320,000 223,900 3,810,000 3,820,000 270,700 7,600,000 8,000,000 The amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 15.5%, less 439,500 yen
3,320,000 3,330,000 224,900 3,820,000 3,830,000 271,600
3,330,000 3,340,000 225,800 3,830,000 3,840,000 272,600
3,340,000 3,350,000 226,700 3,840,000 3,850,000 273,500
3,350,000 3,360,000 227,700 3,850,000 3,860,000 274,400
3,360,000 3,370,000 228,600 3,860,000 3,870,000 275,400 8,000,000 8,800,000 The amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 16%, less 479,500 yen
3,370,000 3,380,000 229,500 3,870,000 3,880,000 276,300
3,380,000 3,390,000 230,500 3,880,000 3,890,000 277,200
3,390,000 3,400,000 231,400 3,890,000 3,900,000 278,200
3,400,000 3,410,000 232,400 3,900,000 3,910,000 279,100
3,410,000 3,420,000 233,300 3,910,000 3,920,000 280,000 8,800,000 10,000,000 The amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 17.5%, less 611,500 yen
3,420,000 3,430,000 234,200 3,920,000 3,930,000 281,000
3,430,000 3,440,000 235,200 3,930,000 3,940,000 281,900
3,440,000 3,450,000 236,100 3,940,000 3,950,000 282,800
3,450,000 3,460,000 237,000 3,950,000 3,960,000 283,800
3,460,000 3,470,000 238,000 3,960,000 3,970,000 284,700 10,000,000 12,000,000 The amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 19.5%, less 811,500 yen
3,470,000 3,480,000 238,900 3,970,000 3,980,000 285,600
3,480,000 3,490,000 239,800 3,980,000 3,990,000 286,600
3,490,000 3,500,000 240,800 3,990,000 4,000,000 287,500
3,500,000 3,510,000 241,700
3,510,000 3,520,000 242,600 4,000,000 5,000,000 The amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 10.85%, less 145,500 yen 12,000,000 14,000,000 The amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 21.5%, less 1,051,500 yen
3,520,000 3,530,000 243,600
3,530,000 3,540,000 244,500
3,540,000 3,550,000 245,400
3,550,000 3,560,000 246,400
3,560,000 3,570,000 247,300 5,000,000 5,200,000 The amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 11.25%, less 165,500 yen 14,000,000 16,000,000 The amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 23%, less 1,261,500 yen
3,570,000 3,580,000 248,200
3,580,000 3,590,000 249,200
3,590,000 3,600,000 250,100
3,600,000 3,610,000 251,100
3,610,000 3,620,000 252,000 5,200,000 6,000,000 The amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 12.35%, less 222,700 yen 16,000,000 18,000,000 The amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 23.5%, less 1,341,500 yen
3,620,000 3,630,000 252,900
3,630,000 3,640,000 253,900
3,640,000 3,650,000 254,800
3,650,000 3,660,000 255,700
3,660,000 3,670,000 256,700 6,000,000 6,400,000 The amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 12.75%, less 246,700 yen 18,000,000 20,000,000 The amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 25%, less 1,611,500 yen
3,670,000 3,680,000 257,600
3,680,000 3,690,000 258,500
3,690,000 3,700,000 259,500
3,700,000 3,710,000 260,400
(5)
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
20,000,000 24,000,000 The amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 25.6%, less 1,731,500 yen 40,000,000 80,000,000 The amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 30%, less 3,187,500 yen 120,000,000 160,000,000 The amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 35%, less 8,187,500 yen
24,000,000 40,000,000 The amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 27.5%, less 2,187,500 yen 80,000,000 120,000,000 The amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 32.5%, less 5,187,500 yen 160,000,000 yen or more The amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 37.5%, less 12,187,500 yen
(Note)
In this table, "amount of severance pay or other such compensation after the retirement income deduction" means the amount remaining after deducting the retirement income deduction prescribed in Article 201, paragraph (2) (Amount of Tax to Be Collected on Retirement Income) of the New Act from the amount of severance pay or other such compensation.
(Remarks)
To find the tax amount, first find the amount arrived at when the retirement income deduction in the attached table to Appended Table VIII of the New Act, found under that attached 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 paragraph (4), item (iii) of that Article (or, in a case falling under item (i) of that paragraph, the amount calculated in accordance with the provisions of that paragraph), is deducted from the amount of severance pay or other such compensation; next, find the applicable row of the "Amount of severance pay or other such compensation after the retirement income deduction" column according to that amount; the amount stated in the "Tax amount" column of that row is the tax amount sought. In this case, if an amount equal 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 4,000,000 yen or more includes a fraction of less than 1,000 yen, the amount arrived at when the amount calculated by multiplying the amount of that fraction by 2 is deducted from the amount of severance pay or other such compensation after the retirement income deduction is deemed to be the amount of severance pay or other such compensation after the retirement income deduction, and if the Resident's tax amount includes a fraction of less than 100 yen, the amount after discarding that fraction is the tax amount sought.
machine translation, not official
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## Cites
- suppl-3461-113/art-3/par-1: 新法第二十八条第一項 → 所得税法 第二十八条第一項 (Article 28, paragraph (1)), art-28/par-1 — https://japanlaw.org/en/income-tax-act/art-28/par-1
- suppl-3461-113/art-3/par-1: 附則別表第四 → 所得税法 附則別表第四 (Supplementary Provisions, Appended Table 4), suppl-3461-113/appdx-4 — https://japanlaw.org/en/income-tax-act/suppl-3461-113/appdx-4
- suppl-3461-113/art-3/par-2: 第五十七条第三項第一号 → 所得税法 第五十七条第三項第一号 (Article 57, paragraph (3), item (i)), art-57/par-3/item-1 — https://japanlaw.org/en/income-tax-act/art-57/par-3/item-1
- suppl-3461-113/art-3/par-2: 第七十九条第一項 → 所得税法 第七十九条第一項 (Article 79, paragraph (1)), art-79/par-1 — https://japanlaw.org/en/income-tax-act/art-79/par-1
- suppl-3461-113/art-3/par-2: 第二項 → 所得税法 第七十九条第二項 (Article 79, paragraph (2)), art-79/par-2 — https://japanlaw.org/en/income-tax-act/art-79/par-2
- suppl-3461-113/art-3/par-2: 第八十条第一項 → 所得税法 第八十条第一項 (Article 80, paragraph (1)), art-80/par-1 — https://japanlaw.org/en/income-tax-act/art-80/par-1
- suppl-3461-113/art-3/par-2: 第八十一条第一項 → 所得税法 第八十一条第一項 (Article 81, paragraph (1)), art-81/par-1 — https://japanlaw.org/en/income-tax-act/art-81/par-1
- suppl-3461-113/art-3/par-2: 第八十二条第一項 → 所得税法 第八十二条第一項 (Article 82, paragraph (1)), art-82/par-1 — https://japanlaw.org/en/income-tax-act/art-82/par-1
- suppl-3461-113/art-3/par-2: 第八十三条第一項 → 所得税法 第八十三条第一項 (Article 83, paragraph (1)), art-83/par-1 — https://japanlaw.org/en/income-tax-act/art-83/par-1
- suppl-3461-113/art-3/par-2: 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
- suppl-3461-113/art-3/par-2: 第八十四条第二項 → 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
- suppl-3461-113/art-3/par-2: 第八十六条第一項 → 所得税法 第八十六条第一項 (Article 86, paragraph (1)), art-86/par-1 — https://japanlaw.org/en/income-tax-act/art-86/par-1
- suppl-3461-113/art-3/par-2: 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
- suppl-3461-113/art-3/par-2: 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
- suppl-3461-113/art-3/par-2: 所得税法の一部を改正する法律（昭和四十六年法律第百十三号。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-3461-113/appdx-1 — https://japanlaw.org/en/income-tax-act/suppl-3461-113/appdx-1
- suppl-3461-113/art-3/par-2: 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
- suppl-3461-113/art-3/par-2: 改正法附則別表第四 → 所得税法 附則別表第四 (Supplementary Provisions, Appended Table 4), suppl-3461-113/appdx-4 — https://japanlaw.org/en/income-tax-act/suppl-3461-113/appdx-4
- suppl-3461-113/art-3/par-2: 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
- suppl-3461-113/art-3/par-2: 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-3461-113/appdx-5 — https://japanlaw.org/en/income-tax-act/suppl-3461-113/appdx-5
- suppl-3461-113/art-3/par-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
- suppl-3461-113/art-3/par-3/item-1: 附則別表第一 → 所得税法 附則別表第一 (Supplementary Provisions, Appended Table 1), suppl-3461-113/appdx-1 — https://japanlaw.org/en/income-tax-act/suppl-3461-113/appdx-1
- suppl-3461-113/art-3/par-3/item-2: 附則別表第二 → 所得税法 附則別表第二 (Supplementary Provisions, Appended Table 2), suppl-3461-113/appdx-2 — https://japanlaw.org/en/income-tax-act/suppl-3461-113/appdx-2
- suppl-3461-113/art-3/par-3/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
- suppl-3461-113/art-3/par-3/item-3: 附則別表第一 → 所得税法 附則別表第一 (Supplementary Provisions, Appended Table 1), suppl-3461-113/appdx-1 — https://japanlaw.org/en/income-tax-act/suppl-3461-113/appdx-1
- suppl-3461-113/art-4/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
- suppl-3461-113/art-4/par-1: 次項 → 所得税法 附則第四条第二項 (Supplementary Provisions, Article 4, paragraph (2)), suppl-3461-113/art-4/par-2 — https://japanlaw.org/en/income-tax-act/suppl-3461-113/art-4/par-2
- suppl-3461-113/art-4/par-1: 第一号 → 所得税法 附則第四条第一項第一号 (Supplementary Provisions, Article 4, paragraph (1), item (i)), suppl-3461-113/art-4/par-1/item-1 — https://japanlaw.org/en/income-tax-act/suppl-3461-113/art-4/par-1/item-1
- suppl-3461-113/art-4/par-1: 第二号 → 所得税法 附則第四条第一項第二号 (Supplementary Provisions, Article 4, paragraph (1), item (ii)), suppl-3461-113/art-4/par-1/item-2 — https://japanlaw.org/en/income-tax-act/suppl-3461-113/art-4/par-1/item-2
- suppl-3461-113/art-4/par-1/item-1: 新法第百四条第一項第一号 → 所得税法 第百四条第一項第一号 (Article 104, paragraph (1), item (i)), art-104/par-1/item-1 — https://japanlaw.org/en/income-tax-act/art-104/par-1/item-1
- suppl-3461-113/art-4/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-3461-113/art-4/par-1/item-2: 前号 → 所得税法 附則第四条第一項第一号 (Supplementary Provisions, Article 4, paragraph (1), item (i)), suppl-3461-113/art-4/par-1/item-1 — https://japanlaw.org/en/income-tax-act/suppl-3461-113/art-4/par-1/item-1
- suppl-3461-113/art-4/par-1/item-2: 新法第九十条第一項 → 所得税法 第九十条第一項 (Article 90, paragraph (1)), art-90/par-1 — https://japanlaw.org/en/income-tax-act/art-90/par-1
- suppl-3461-113/art-4/par-1/item-2: 同項第一号 → 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
- suppl-3461-113/art-4/par-1/item-2: 新法第百四条第一項第一号 → 所得税法 第百四条第一項第一号 (Article 104, paragraph (1), item (i)), art-104/par-1/item-1 — https://japanlaw.org/en/income-tax-act/art-104/par-1/item-1
- suppl-3461-113/art-4/par-1/item-2: 次項 → 所得税法 附則第四条第二項 (Supplementary Provisions, Article 4, paragraph (2)), suppl-3461-113/art-4/par-2 — https://japanlaw.org/en/income-tax-act/suppl-3461-113/art-4/par-2
- suppl-3461-113/art-4/par-1/item-2: 新法第五十七条第三項 → 所得税法 第五十七条第三項 (Article 57, paragraph (3)), art-57/par-3 — https://japanlaw.org/en/income-tax-act/art-57/par-3
- suppl-3461-113/art-4/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-3461-113/appdx-3 — https://japanlaw.org/en/income-tax-act/suppl-3461-113/appdx-3
- suppl-3461-113/art-4/par-2: 前項第一号 → 所得税法 附則第四条第一項第一号 (Supplementary Provisions, Article 4, paragraph (1), item (i)), suppl-3461-113/art-4/par-1/item-1 — https://japanlaw.org/en/income-tax-act/suppl-3461-113/art-4/par-1/item-1
- suppl-3461-113/art-4/par-4: 前三項 → 所得税法 附則第四条第一項 (Supplementary Provisions, Article 4, paragraph (1)), suppl-3461-113/art-4/par-1 — https://japanlaw.org/en/income-tax-act/suppl-3461-113/art-4/par-1
- suppl-3461-113/art-4/par-4: 前三項 → 所得税法 附則第四条第二項 (Supplementary Provisions, Article 4, paragraph (2)), suppl-3461-113/art-4/par-2 — https://japanlaw.org/en/income-tax-act/suppl-3461-113/art-4/par-2
- suppl-3461-113/art-4/par-4: 前三項 → 所得税法 附則第四条第三項 (Supplementary Provisions, Article 4, paragraph (3)), suppl-3461-113/art-4/par-3 — https://japanlaw.org/en/income-tax-act/suppl-3461-113/art-4/par-3
- suppl-3461-113/art-5/par-1: 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
- suppl-3461-113/art-5/par-1: 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
- suppl-3461-113/art-5/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
- suppl-3461-113/art-5/par-1: 附則第三条第三項 → 所得税法 附則第三条第三項 (Supplementary Provisions, Article 3, paragraph (3)), suppl-3461-113/art-3/par-3 — https://japanlaw.org/en/income-tax-act/suppl-3461-113/art-3/par-3
- suppl-3461-113/art-5/par-1: 同条第二項 → 所得税法 附則第三条第二項 (Supplementary Provisions, Article 3, paragraph (2)), suppl-3461-113/art-3/par-2 — https://japanlaw.org/en/income-tax-act/suppl-3461-113/art-3/par-2
- suppl-3461-113/art-5/par-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
- suppl-3461-113/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
- suppl-3461-113/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
- suppl-3461-113/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
- suppl-3461-113/art-6/par-1: 新法第百八十五条第一項第三号 → 所得税法 第百八十五条第一項第三号 (Article 185, paragraph (1), item (iii)), art-185/par-1/item-3 — https://japanlaw.org/en/income-tax-act/art-185/par-1/item-3
- suppl-3461-113/art-6/par-2: 新法第百八十五条第一項第三号 → 所得税法 第百八十五条第一項第三号 (Article 185, paragraph (1), item (iii)), art-185/par-1/item-3 — https://japanlaw.org/en/income-tax-act/art-185/par-1/item-3
- suppl-3461-113/art-6/par-2: 新法別表第五 → 所得税法 別表第五 (Appended Table 5), appdx-5 — https://japanlaw.org/en/income-tax-act/appdx-5
- suppl-3461-113/art-6/par-3: 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-3461-113/art-3/par-2 — https://japanlaw.org/en/income-tax-act/suppl-3461-113/art-3/par-2
- suppl-3461-113/art-6/par-3: 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
- suppl-3461-113/art-6/par-3: 附則別表第四 → 所得税法 附則別表第四 (Supplementary Provisions, Appended Table 4), suppl-3461-113/appdx-4 — https://japanlaw.org/en/income-tax-act/suppl-3461-113/appdx-4
- suppl-3461-113/art-6/par-4: 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-3461-113/art-3/par-2 — https://japanlaw.org/en/income-tax-act/suppl-3461-113/art-3/par-2
- suppl-3461-113/art-6/par-4: 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
- suppl-3461-113/art-6/par-4: 附則別表第五 → 所得税法 附則別表第五 (Supplementary Provisions, Appended Table 5), suppl-3461-113/appdx-5 — https://japanlaw.org/en/income-tax-act/suppl-3461-113/appdx-5
- suppl-3461-113/art-6/par-4: 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
- suppl-3461-113/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 (e-Gov law ID 337AC0000000066)
- suppl-3461-113/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 (e-Gov law ID 337AC0000000066)
- suppl-3461-113/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 (e-Gov law ID 337AC0000000066)
- suppl-3461-113/art-7/par-1: 所得税法の一部を改正する法律（昭和四十六年法律第十八号）附則第十一条第一項 → 所得税法 附則第十一条第一項 (Supplementary Provisions, Article 11, paragraph (1)), suppl-3461-18/art-11/par-1 — https://japanlaw.org/en/income-tax-act/suppl-3461-18/art-11/par-1
- suppl-3461-113/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 (e-Gov law ID 337AC0000000066)
- suppl-3461-113/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-3461-113/art-7/par-1 — https://japanlaw.org/en/income-tax-act/suppl-3461-113/art-7/par-1
- suppl-3461-113/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 (e-Gov law ID 337AC0000000066)
- suppl-3461-113/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 (e-Gov law ID 337AC0000000066)
- suppl-3461-113/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
- suppl-3461-113/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
- suppl-3461-113/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 (e-Gov law ID 337AC0000000066)
- suppl-3461-113/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 (e-Gov law ID 337AC0000000066)
- suppl-3461-113/art-8/par-1: 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-3461-113/art-3/par-2 — https://japanlaw.org/en/income-tax-act/suppl-3461-113/art-3/par-2
- suppl-3461-113/art-8/par-1: 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
- suppl-3461-113/art-8/par-1: 新法第二百二条 → 所得税法 第二百二条 (Article 202), art-202 — https://japanlaw.org/en/income-tax-act/art-202
- suppl-3461-113/art-8/par-2: 前項 → 所得税法 附則第八条第一項 (Supplementary Provisions, Article 8, paragraph (1)), suppl-3461-113/art-8/par-1 — https://japanlaw.org/en/income-tax-act/suppl-3461-113/art-8/par-1
- suppl-3461-113/art-8/par-2: 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-3461-113/art-3/par-2 — https://japanlaw.org/en/income-tax-act/suppl-3461-113/art-3/par-2
- suppl-3461-113/art-8/par-2: 新法第二百一条第一項第二号 → 所得税法 第二百一条第一項第二号 (Article 201, paragraph (1), item (ii)), art-201/par-1/item-2 — https://japanlaw.org/en/income-tax-act/art-201/par-1/item-2
- suppl-3461-113/art-8/par-3: 第一項 → 所得税法 附則第八条第一項 (Supplementary Provisions, Article 8, paragraph (1)), suppl-3461-113/art-8/par-1 — https://japanlaw.org/en/income-tax-act/suppl-3461-113/art-8/par-1
- suppl-3461-113/art-8/par-3: 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 (e-Gov law ID 337AC0000000066)
- suppl-3461-113/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
- suppl-3461-113/appdx-1: 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-3461-113/art-3/par-2 — https://japanlaw.org/en/income-tax-act/suppl-3461-113/art-3/par-2
- suppl-3461-113/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
- suppl-3461-113/appdx-3: 附則第四条第一項第二号 → 所得税法 附則第四条第一項第二号 (Supplementary Provisions, Article 4, paragraph (1), item (ii)), suppl-3461-113/art-4/par-1/item-2 — https://japanlaw.org/en/income-tax-act/suppl-3461-113/art-4/par-1/item-2
- suppl-3461-113/appdx-3: 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-3461-113/art-3/par-2 — https://japanlaw.org/en/income-tax-act/suppl-3461-113/art-3/par-2
- suppl-3461-113/appdx-3: 新法第五十七条第三項 → 所得税法 第五十七条第三項 (Article 57, paragraph (3)), art-57/par-3 — https://japanlaw.org/en/income-tax-act/art-57/par-3
- suppl-3461-113/appdx-3: 新法第八十三条 → 所得税法 第八十三条 (Article 83), art-83 — https://japanlaw.org/en/income-tax-act/art-83
- suppl-3461-113/appdx-3: 新法第八十四条 → 所得税法 第八十四条 (Article 84), art-84 — https://japanlaw.org/en/income-tax-act/art-84
- suppl-3461-113/appdx-3: 附則第四条第一項第一号 → 所得税法 附則第四条第一項第一号 (Supplementary Provisions, Article 4, paragraph (1), item (i)), suppl-3461-113/art-4/par-1/item-1 — https://japanlaw.org/en/income-tax-act/suppl-3461-113/art-4/par-1/item-1
- suppl-3461-113/appdx-4: 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-3461-113/art-3/par-2 — https://japanlaw.org/en/income-tax-act/suppl-3461-113/art-3/par-2
- suppl-3461-113/appdx-4: 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
- suppl-3461-113/appdx-4: 新法第七十五条第一項 → 所得税法 第七十五条第一項 (Article 75, paragraph (1)), art-75/par-1 — https://japanlaw.org/en/income-tax-act/art-75/par-1
- suppl-3461-113/appdx-4: 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
- suppl-3461-113/appdx-4: 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
- suppl-3461-113/appdx-4: 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
- suppl-3461-113/appdx-4: 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
- suppl-3461-113/appdx-4: 新法第八十四条第二項 → 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
- suppl-3461-113/appdx-4: 附則別表第四 → 所得税法 附則別表第四 (Supplementary Provisions, Appended Table 4), suppl-3461-113/appdx-4 — https://japanlaw.org/en/income-tax-act/suppl-3461-113/appdx-4
- suppl-3461-113/appdx-5: 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
- suppl-3461-113/appdx-5: 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
- suppl-3461-113/appdx-5: 同条第四項第三号 → 所得税法 第三十条第五項第三号 (Article 30, paragraph (5), item (iii)), art-30/par-5/item-3 — https://japanlaw.org/en/income-tax-act/art-30/par-5/item-3
- suppl-3461-113/appdx-5: 同項第一号 → 所得税法 第三十条第五項第一号 (Article 30, paragraph (5), item (i)), art-30/par-5/item-1 — https://japanlaw.org/en/income-tax-act/art-30/par-5/item-1
- suppl-3461-113/appdx-5: 同項 → 所得税法 第三十条第五項 (Article 30, paragraph (5)), art-30/par-5 — https://japanlaw.org/en/income-tax-act/art-30/par-5
## Cited by
19 provisions cite this one. No official source publishes this direction.
- 所得税法 附則第三条第一項（昭和四十六年分の所得税の所得控除等及び税額の計算に係る特例） — https://japanlaw.org/en/income-tax-act/suppl-3461-113/art-3/par-1
- 所得税法 附則第三条第二項（昭和四十六年分の所得税の所得控除等及び税額の計算に係る特例） — https://japanlaw.org/en/income-tax-act/suppl-3461-113/art-3/par-2
- 所得税法 附則第三条第三項第一号（昭和四十六年分の所得税の所得控除等及び税額の計算に係る特例） — https://japanlaw.org/en/income-tax-act/suppl-3461-113/art-3/par-3/item-1
- 所得税法 附則第三条第三項第二号（昭和四十六年分の所得税の所得控除等及び税額の計算に係る特例） — https://japanlaw.org/en/income-tax-act/suppl-3461-113/art-3/par-3/item-2
- 所得税法 附則第三条第三項第三号（昭和四十六年分の所得税の所得控除等及び税額の計算に係る特例） — https://japanlaw.org/en/income-tax-act/suppl-3461-113/art-3/par-3/item-3
- 所得税法 附則第四条第一項（昭和四十七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-3461-113/art-4/par-1
- 所得税法 附則第四条第一項第二号（昭和四十七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-3461-113/art-4/par-1/item-2
- 所得税法 附則第四条第二項（昭和四十七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-3461-113/art-4/par-2
- 所得税法 附則第四条第四項（昭和四十七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-3461-113/art-4/par-4
- 所得税法 附則第五条第一項（昭和四十七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-3461-113/art-5/par-1
- 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措置） — https://japanlaw.org/en/income-tax-act/suppl-3461-113/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措置） — https://japanlaw.org/en/income-tax-act/suppl-3461-113/art-6/par-4
- 所得税法 附則第七条第二項（施行日前に死亡した者等に係る更正の請求） — https://japanlaw.org/en/income-tax-act/suppl-3461-113/art-7/par-2
- 所得税法 附則第八条第一項（施行日前に支払われた退職所得に係る源泉徴収税額の還付） — https://japanlaw.org/en/income-tax-act/suppl-3461-113/art-8/par-1
- 所得税法 附則第八条第二項（施行日前に支払われた退職所得に係る源泉徴収税額の還付） — https://japanlaw.org/en/income-tax-act/suppl-3461-113/art-8/par-2
- 所得税法 附則第八条第三項（施行日前に支払われた退職所得に係る源泉徴収税額の還付） — https://japanlaw.org/en/income-tax-act/suppl-3461-113/art-8/par-3
- 所得税法 附則別表第一（昭和４６年分の所得税の簡易税額表） — https://japanlaw.org/en/income-tax-act/suppl-3461-113/appdx-1
- 所得税法 附則別表第三（昭和４７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-3461-113/appdx-3
- 所得税法 附則別表第四（昭和４６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-3461-113/appdx-4
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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-20260918T180319-058, translated 2026-09-18
- claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T180319-059, translated 2026-09-18
- claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T205218-026, translated 2026-09-18
- claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T205718-018, translated 2026-09-18
- claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T210813-001, translated 2026-09-18
- claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T214331-026, translated 2026-09-18
- claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T214331-027, translated 2026-09-18
- claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T214331-028, translated 2026-09-18
- claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T214331-029, translated 2026-09-18
- claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T214331-030, translated 2026-09-18
- claude-sonnet-5 — Machine translation, batch income-tax-act-20260924T085530-001, translated 2026-09-24
- This site's parser, version 224 — 所得税法 — structure, counts, cross-references and defined terms, computed 2026-10-05