# 地方税法 / Local Tax Act — 附　則 (Supplementary Provisions)

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- Law: 地方税法 (Local Tax Act), 昭和二十五年法律第二百二十六号
- English title "Local Tax Act": Ministry of Justice translation database, which lists the title
- 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-3621-94`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-3621-94
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3621-94
- Every provision below carries its address and both URLs on the line under it.
- Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below.

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

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## 附　則 昭和六二年九月二二日法律第九四号
<sup>suppl-3621-94 · https://japanlaw.org/en/local-tax-act/suppl-3621-94 · https://japanlaw.org/l/325AC0000000226/suppl-3621-94</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-3621-94/art-1 · https://japanlaw.org/en/local-tax-act/suppl-3621-94/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-3621-94/art-1</sup>

**第一項**  この法律は、昭和六十二年十月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
<sup>suppl-3621-94/art-1/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3621-94/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3621-94/art-1/par-1</sup>
This Act comes into effect on October 1, 1987; provided, however, that the provisions set forth in the following items come into effect on the dates specified respectively in those items:
<sup>machine translation, not official</sup>

  **一**  第五十条の四、第三百二十八条の三、別表第一及び別表第二の改正規定並びに附則第四条第三項及び第四項、第六条第三項及び第四項、附則別表第一並びに附則別表第二の規定　昭和六十三年一月一日
  <sup>suppl-3621-94/art-1/par-1/item-1 · https://japanlaw.org/en/local-tax-act/suppl-3621-94/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3621-94/art-1/par-1/item-1</sup>
  the provisions amending Article 50-4, Article 328-3, Appended Table 1 and Appended Table 2, the provisions of Article 4, paragraphs (3) and (4) and Article 6, paragraphs (3) and (4) of the Supplementary Provisions, and Appended Table 1 of the Supplementary Provisions and Appended Table 2 of the Supplementary Provisions: January 1, 1988;
  <sup>machine translation, not official</sup>

  **二**  目次の改正規定、第十五条の四第一項第一号、第十七条の四第一項第一号及び第二十条の四の二の改正規定、第二十三条第一項第三号の次に一号を加える改正規定、同項第四号、第七号及び第八号の改正規定、同項に一号を加える改正規定、同条第四項、第二十四条、第二十四条の五第一項及び第二十五条第一項の改正規定、第二十五条の次に一条を加える改正規定、第二十六条、第二十七条、第三十二条及び第三十四条第一項第十号の改正規定、同号の次に一号を加える改正規定、同項第十一号、同条第二項から第六項まで、第八項及び第九項、第三十五条第一項、第三十六条第二項並びに第三十七条の二の改正規定、第三十七条の三を削る改正規定、第四十五条の二第一項各号列記以外の部分、第二項及び第三項並びに第四十七条第一項の改正規定、第五十三条の改正規定（同条第四項の改正規定中「又は第六十三条第一項」を「、第六十三条第一項又は第六十三条の二第一項」に改める部分を除く。）、第五十三条の二から第五十七条まで、第六十二条第一項及び第六十四条の改正規定、第六十五条の次に一条を加える改正規定、第二章第一節に一款を加える改正規定、第七十二条の十七第三項第一号、第二百九十二条第一項第四号、第七号及び第八号、第二百九十四条第一項第四号、第三百十三条並びに第三百十四条の二第一項第十号の改正規定、同号の次に一号を加える改正規定、同項第十一号、同条第二項から第六項まで、第八項及び第九項、第三百十四条の三第一項並びに第三百十四条の七の改正規定、第三百十四条の八を削る改正規定、第三百十七条の二第一項各号列記以外の部分、第二項、第三項及び第五項の改正規定、第三百十七条の六に一項を加える改正規定、第三百十七条の七第一項の改正規定、第三百二十一条の八の改正規定（同条第四項の改正規定中「又は第六十三条第一項」を「、第六十三条第一項又は第六十三条の二第一項」に改める部分を除く。）、第三百二十一条の八の二、第三百二十一条の九第一項、第三百二十一条の十一から第三百二十一条の十三まで、第三百二十四条第一項、第三百二十六条、第七百三十四条第二項及び第三項、第七百三十六条第三項、附則第六条並びに第八条から第八条の三までの改正規定、附則第三十三条の二の改正規定（同条第三項第二号の改正規定を除く。）、附則第三十三条の三の改正規定、附則第三十三条の三の次に一条を加える改正規定、附則第三十四条から第三十五条までの改正規定並びに附則第三十五条の四に一項を加える改正規定並びに次条の規定、附則第四条第二項、第五項及び第六項の規定（新法第三十二条第十一項並びに第四十五条の二第一項各号列記以外の部分、第二項及び第三項に係る部分に限る。）、附則第四条第七項及び第九項から第十三項まで並びに第五条第二項の規定、附則第六条第二項、第五項及び第六項の規定（新法第三百十三条第十一項、第三百十七条の二第一項各号列記以外の部分、第二項、第三項及び第五項、第三百十七条の六第三項並びに第三百十七条の七第一項に係る部分に限る。）並びに附則第六条第七項、第九項及び第十項、第七条、第十一条並びに第十二条の規定　昭和六十三年四月一日
  <sup>suppl-3621-94/art-1/par-1/item-2 · https://japanlaw.org/en/local-tax-act/suppl-3621-94/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3621-94/art-1/par-1/item-2</sup>
  the provisions amending the table of contents; the provisions amending Article 15-4, paragraph (1), item (i), Article 17-4, paragraph (1), item (i) and Article 20-4-2; the provisions adding one item after Article 23, paragraph (1), item (iii); the provisions amending items (iv), (vii) and (viii) of that paragraph; the provisions adding one item to that paragraph; the provisions amending paragraph (4) of that Article, Article 24, Article 24-5, paragraph (1) and Article 25, paragraph (1); the provisions adding one Article after Article 25; the provisions amending Article 26, Article 27, Article 32 and Article 34, paragraph (1), item (x); the provisions adding one item after that item; the provisions amending item (xi) of that paragraph, paragraphs (2) through (6), (8) and (9) of that Article, Article 35, paragraph (1), Article 36, paragraph (2) and Article 37-2; the provisions deleting Article 37-3; the provisions amending Article 45-2 (paragraph (1) (the part other than the items), and paragraphs (2) and (3)) and Article 47, paragraph (1); the provisions amending Article 53 (excluding the part of the provisions amending paragraph (4) of that Article that replaces "or Article 63, paragraph (1)" with ", Article 63, paragraph (1) or Article 63-2, paragraph (1)"); the provisions amending Articles 53-2 through 57, Article 62, paragraph (1) and Article 64; the provisions adding one Article after Article 65; the provisions adding one subsection to Chapter II, Section 1; the provisions amending Article 72-17, paragraph (3), item (i), Article 292, paragraph (1), items (iv), (vii) and (viii), Article 294, paragraph (1), item (iv), Article 313 and Article 314-2, paragraph (1), item (x); the provisions adding one item after that item; the provisions amending item (xi) of that paragraph, paragraphs (2) through (6), (8) and (9) of that Article, Article 314-3, paragraph (1) and Article 314-7; the provisions deleting Article 314-8; the provisions amending Article 317-2 (paragraph (1) (the part other than the items), and paragraphs (2), (3) and (5)); the provisions adding one paragraph to Article 317-6; the provisions amending Article 317-7, paragraph (1); the provisions amending Article 321-8 (excluding the part of the provisions amending paragraph (4) of that Article that replaces "or Article 63, paragraph (1)" with ", Article 63, paragraph (1) or Article 63-2, paragraph (1)"); the provisions amending Article 321-8-2, Article 321-9, paragraph (1), Articles 321-11 through 321-13, Article 324, paragraph (1), Article 326, Article 734, paragraphs (2) and (3), Article 736, paragraph (3), Article 6 of the Supplementary Provisions and Articles 8 through 8-3 of the Supplementary Provisions; the provisions amending Article 33-2 of the Supplementary Provisions (excluding the provisions amending paragraph (3), item (ii) of that Article); the provisions amending Article 33-3 of the Supplementary Provisions; the provisions adding one Article after Article 33-3 of the Supplementary Provisions; the provisions amending Articles 34 through 35 of the Supplementary Provisions; and the provisions adding one paragraph to Article 35-4 of the Supplementary Provisions; and the provisions of the following Article, the provisions of Article 4, paragraphs (2), (5) and (6) of the Supplementary Provisions (limited to the parts pertaining to Article 32, paragraph (11) and Article 45-2 (paragraph (1) (the part other than the items), and paragraphs (2) and (3)) of the New Act), the provisions of Article 4, paragraphs (7) and (9) through (13) and Article 5, paragraph (2) of the Supplementary Provisions, the provisions of Article 6, paragraphs (2), (5) and (6) of the Supplementary Provisions (limited to the parts pertaining to Article 313, paragraph (11), Article 317-2 (paragraph (1) (the part other than the items), and paragraphs (2), (3) and (5)), Article 317-6, paragraph (3) and Article 317-7, paragraph (1) of the New Act), and the provisions of Article 6, paragraphs (7), (9) and (10), Article 7, Article 11 and Article 12 of the Supplementary Provisions: April 1, 1988;
  <sup>machine translation, not official</sup>

  **三**  第二十三条第一項第五号、第三十四条第一項第二号及び第七号、第二百九十二条第一項第五号、第三百十四条の二第一項第二号及び第七号並びに附則第三十三条の二第三項第二号の改正規定並びに附則第四条第六項の規定（新法第三十二条第十一項並びに第四十五条の二第一項各号列記以外の部分、第二項及び第三項に係る部分を除く。）及び附則第六条第六項の規定（新法第三百十三条第十一項、第三百十七条の二第一項各号列記以外の部分、第二項、第三項及び第五項、第三百十七条の六第三項並びに第三百十七条の七第一項に係る部分を除く。）　昭和六十四年四月一日
  <sup>suppl-3621-94/art-1/par-1/item-3 · https://japanlaw.org/en/local-tax-act/suppl-3621-94/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-3621-94/art-1/par-1/item-3</sup>
  the provisions amending Article 23, paragraph (1), item (v), Article 34, paragraph (1), items (ii) and (vii), Article 292, paragraph (1), item (v), Article 314-2, paragraph (1), items (ii) and (vii), and Article 33-2, paragraph (3), item (ii) of the Supplementary Provisions; the provisions of Article 4, paragraph (6) of the Supplementary Provisions (excluding the parts pertaining to Article 32, paragraph (11) and Article 45-2, paragraph (1) (the part other than the items) and paragraphs (2) and (3) of the New Act); and the provisions of Article 6, paragraph (6) of the Supplementary Provisions (excluding the parts pertaining to Article 313, paragraph (11), Article 317-2, paragraph (1) (the part other than the items) and paragraphs (2), (3) and (5), Article 317-6, paragraph (3) and Article 317-7, paragraph (1) of the New Act): April 1, 1989.
  <sup>machine translation, not official</sup>

### 第二条（地方税の確定金額等の端数計算に関する経過措置） — Transitional Measures Concerning Calculation of Fractions of Finalized Amounts of Local Tax, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-3621-94/art-2 · https://japanlaw.org/en/local-tax-act/suppl-3621-94/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-3621-94/art-2</sup>

**第一項**  改正後の地方税法（以下「新法」という。）第二十条の四の二第三項及び第六項の規定は昭和六十三年四月一日以後に確定する地方税について、同条第五項（同条第七項において準用する場合を含む。）の規定は同日以後に納付され、若しくは納入される延滞金、同日以後に確定する過少申告加算金、不申告加算金若しくは重加算金又は同日以後に還付のためその支出を決定し、若しくは充当する過誤納金その他の地方団体の徴収金に関する還付金に係る還付加算金について適用する。
<sup>suppl-3621-94/art-2/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3621-94/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3621-94/art-2/par-1</sup>
The provisions of Article 20-4-2, paragraphs (3) and (6) of the Local Tax Act after amendment (hereinafter referred to as the "New Act") apply to local tax finalized on or after April 1, 1988, and the provisions of paragraph (5) of that Article (including as applied mutatis mutandis pursuant to paragraph (7) of that Article) apply to interest on refund relating to delinquency charges paid or remitted on or after that date, additional charges for understatement, additional charges for failure to file or substantial additional charges finalized on or after that date, or refunds relating to local government levies such as overpayments or payments by mistake for which, on or after that date, disbursement is decided for the purpose of refund or which are appropriated.
<sup>machine translation, not official</sup>

### 第三条（過少申告加算金、不申告加算金又は重加算金に関する経過措置） — Transitional Measures Concerning Additional Charges for Understatement, Additional Charges for Failure to File or Substantial Additional Charges
<sup>caption: machine translation, not official</sup>
<sup>suppl-3621-94/art-3 · https://japanlaw.org/en/local-tax-act/suppl-3621-94/art-3 · https://japanlaw.org/l/325AC0000000226/suppl-3621-94/art-3</sup>

**第一項**  新法第七十二条の四十六第一項及び第二項、第七十二条の四十七第一項及び第二項、第七十四条の二十三第一項及び第二項、第七十四条の二十四第一項及び第二項、第九十七条第一項及び第二項、第九十八条第一項及び第二項、第百二十七条第一項及び第二項、第百二十八条第一項及び第二項、第二百七十八条第一項及び第二項、第二百七十九条第一項及び第二項、第三百二十八条の十一第一項及び第二項、第三百二十八条の十二第一項及び第二項、第四百八十三条第一項及び第二項、第四百八十四条第一項及び第二項、第四百九十八条第一項及び第二項、第四百九十九条第一項及び第二項、第五百三十六条第一項及び第二項、第五百三十七条第一項及び第二項、第五百六十七条第一項及び第二項、第五百六十八条第一項及び第二項、第六百九条第一項及び第二項、第六百十条第一項及び第二項、第六百八十八条第一項及び第二項、第六百八十九条第一項及び第二項、第六百九十九条の二十一第一項及び第二項、第六百九十九条の二十二第一項及び第二項、第七百条の三十三第一項及び第二項、第七百条の三十四第一項及び第二項、第七百一条の十二第一項及び第二項、第七百一条の十三第一項及び第二項、第七百一条の六十一第一項及び第二項、第七百一条の六十二第一項及び第二項、第七百二十一条第一項及び第二項並びに第七百二十二条第一項及び第二項の規定は、昭和六十二年十月一日（以下「施行日」という。）以後にこれらの規定に規定する申告書又は納入申告書の提出期限が到来する地方税に係る過少申告加算金、不申告加算金又は重加算金について適用し、施行日前にこれらの提出期限が到来した地方税に係る過少申告加算金、不申告加算金又は重加算金については、なお従前の例による。
<sup>suppl-3621-94/art-3/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3621-94/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3621-94/art-3/par-1</sup>
The provisions of Article 72-46, paragraphs (1) and (2), Article 72-47, paragraphs (1) and (2), Article 74-23, paragraphs (1) and (2), Article 74-24, paragraphs (1) and (2), Article 97, paragraphs (1) and (2), Article 98, paragraphs (1) and (2), Article 127, paragraphs (1) and (2), Article 128, paragraphs (1) and (2), Article 278, paragraphs (1) and (2), Article 279, paragraphs (1) and (2), Article 328-11, paragraphs (1) and (2), Article 328-12, paragraphs (1) and (2), Article 483, paragraphs (1) and (2), Article 484, paragraphs (1) and (2), Article 498, paragraphs (1) and (2), Article 499, paragraphs (1) and (2), Article 536, paragraphs (1) and (2), Article 537, paragraphs (1) and (2), Article 567, paragraphs (1) and (2), Article 568, paragraphs (1) and (2), Article 609, paragraphs (1) and (2), Article 610, paragraphs (1) and (2), Article 688, paragraphs (1) and (2), Article 689, paragraphs (1) and (2), Article 699-21, paragraphs (1) and (2), Article 699-22, paragraphs (1) and (2), Article 700-33, paragraphs (1) and (2), Article 700-34, paragraphs (1) and (2), Article 701-12, paragraphs (1) and (2), Article 701-13, paragraphs (1) and (2), Article 701-61, paragraphs (1) and (2), Article 701-62, paragraphs (1) and (2), Article 721, paragraphs (1) and (2) and Article 722, paragraphs (1) and (2) of the New Act apply to additional charges for understatement, additional charges for failure to file or substantial additional charges relating to local tax for which the deadline for filing the return or remittance return prescribed in those provisions arrives on or after October 1, 1987 (hereinafter referred to as the "Effective Date"), and with respect to additional charges for understatement, additional charges for failure to file or substantial additional charges relating to local tax for which those deadlines for filing arrived before the Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第四条（道府県民税に関する経過措置） — Transitional Measures Concerning Prefectural Inhabitant Tax
<sup>caption: machine translation, not official</sup>
<sup>suppl-3621-94/art-4 · https://japanlaw.org/en/local-tax-act/suppl-3621-94/art-4 · https://japanlaw.org/l/325AC0000000226/suppl-3621-94/art-4</sup>

**第一項**  別段の定めがあるものを除き、新法の規定中個人の道府県民税に関する部分は、昭和六十三年度以後の年度分の個人の道府県民税について適用し、昭和六十二年度分までの個人の道府県民税については、なお従前の例による。
<sup>suppl-3621-94/art-4/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3621-94/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3621-94/art-4/par-1</sup>
Except as otherwise provided, the provisions of the New Act relating to individual prefectural inhabitant tax apply to individual prefectural inhabitant tax for fiscal year 1988 and subsequent fiscal years, and with respect to individual prefectural inhabitant tax up to that for fiscal year 1987, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第二項**  新法第三十五条第一項の規定の適用については、昭和六十三年度分の個人の道府県民税に限り、同項の表中「三百万円」とあるのは、「二百六十万円」とする。
<sup>suppl-3621-94/art-4/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3621-94/art-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3621-94/art-4/par-2</sup>
For the application of the provisions of Article 35, paragraph (1) of the New Act, for individual prefectural inhabitant tax for fiscal year 1988 only, "3,000,000 yen" in the table in that paragraph is deemed to be replaced with "2,600,000 yen".
<sup>machine translation, not official</sup>

**第三項**  新法第五十条の四及び別表第一の規定は、昭和六十三年一月一日以後に支払うべき退職手当等（新法第五十条の二に規定する退職手当等をいう。以下この項及び次項において同じ。）に係る所得割について適用し、同日前に支払うべき退職手当等に係る所得割については、なお従前の例による。
<sup>suppl-3621-94/art-4/par-3 · https://japanlaw.org/en/local-tax-act/suppl-3621-94/art-4/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3621-94/art-4/par-3</sup>
The provisions of Article 50-4 and Appended Table 1 of the New Act apply to the income levy on severance pay or other such compensation (meaning the severance pay or other such compensation prescribed in Article 50-2 of the New Act; the same applies hereinafter in this paragraph and the following paragraph) to be paid on or after January 1, 1988, and with respect to the income levy on severance pay or other such compensation to be paid before that date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第四項**  新法第五十条の四並びに新法附則第七条第二項及び第三項の規定の適用については、昭和六十三年一月一日から同年十二月三十一日までの間に支払うべき退職手当等に係る所得割に限り、新法第五十条の四の表中「三百万円」とあるのは「二百六十万円」と、新法附則第七条第二項及び第三項中「別表第一」とあるのは「地方税法の一部を改正する法律（昭和六十二年法律第九十四号）附則別表第一」とする。
<sup>suppl-3621-94/art-4/par-4 · https://japanlaw.org/en/local-tax-act/suppl-3621-94/art-4/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3621-94/art-4/par-4</sup>
For the application of the provisions of Article 50-4 of the New Act and Article 7, paragraphs (2) and (3) of the Supplementary Provisions of the New Act, limited to the income levy on severance pay or other such compensation to be paid during the period from January 1 to December 31, 1988, "3,000,000 yen" in the table in Article 50-4 of the New Act is deemed to be replaced with "2,600,000 yen", and "Appended Table 1" in Article 7, paragraphs (2) and (3) of the Supplementary Provisions of the New Act is deemed to be replaced with "Appended Table 1 of the Supplementary Provisions of the Act Partially Amending the Local Tax Act (Act No. 94 of 1987)".
<sup>machine translation, not official</sup>

**第五項**  改正前の地方税法（以下「旧法」という。）第三十七条の三及び第四十七条第一項の規定は、昭和六十二年度分までの個人の道府県民税については、なおその効力を有する。
<sup>suppl-3621-94/art-4/par-5 · https://japanlaw.org/en/local-tax-act/suppl-3621-94/art-4/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3621-94/art-4/par-5</sup>
The provisions of Article 37-3 and Article 47, paragraph (1) of the Local Tax Act prior to amendment (hereinafter referred to as the "Former Act") remain in force with respect to individual prefectural inhabitant tax up to that for fiscal year 1987.
<sup>machine translation, not official</sup>

**第六項**  新法第二十三条第一項第五号、第三十二条第十一項、第三十四条第一項第二号及び第七号並びに第四十五条の二第一項各号列記以外の部分、第二項及び第三項並びに新法附則第三十三条の二第三項第二号の規定は、昭和六十四年度以後の年度分の個人の道府県民税について適用し、昭和六十三年度分までの個人の道府県民税については、なお従前の例による。
<sup>suppl-3621-94/art-4/par-6 · https://japanlaw.org/en/local-tax-act/suppl-3621-94/art-4/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3621-94/art-4/par-6</sup>
The provisions of Article 23, paragraph (1), item (v), Article 32, paragraph (11), Article 34, paragraph (1), items (ii) and (vii), and Article 45-2, paragraph (1) (the part other than the items), paragraphs (2) and (3) of the New Act, and Article 33-2, paragraph (3), item (ii) of the Supplementary Provisions of the New Act, apply to individual prefectural inhabitant tax for fiscal year 1989 and subsequent fiscal years, and with respect to individual prefectural inhabitant tax up to that for fiscal year 1988, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第七項**  別段の定めがあるものを除き、新法の規定中法人の道府県民税に関する部分は、昭和六十三年四月一日以後に終了する事業年度分の法人の道府県民税について適用し、同日前に終了した事業年度分の法人の道府県民税については、なお従前の例による。
<sup>suppl-3621-94/art-4/par-7 · https://japanlaw.org/en/local-tax-act/suppl-3621-94/art-4/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-3621-94/art-4/par-7</sup>
Except as otherwise provided, the provisions of the New Act relating to corporate prefectural inhabitant tax apply to corporate prefectural inhabitant tax for business years ending on or after April 1, 1988, and with respect to corporate prefectural inhabitant tax for business years that ended before that date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第八項**  新法第五十三条第三項（租税特別措置法第六十三条の二第一項の規定に関する部分に限る。）の規定は、施行日以後に終了する事業年度分の法人の道府県民税について適用し、施行日前に終了した事業年度分の法人の道府県民税については、なお従前の例による。
<sup>suppl-3621-94/art-4/par-8 · https://japanlaw.org/en/local-tax-act/suppl-3621-94/art-4/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-3621-94/art-4/par-8</sup>
The provisions of Article 53, paragraph (3) of the New Act (limited to the part relating to the provisions of Article 63-2, paragraph (1) of the Act on Special Measures Concerning Taxation) apply to corporate prefectural inhabitant tax for business years ending on or after the Effective Date, and with respect to corporate prefectural inhabitant tax for business years that ended before the Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第九項**  新法第五十三条第一項及び第三項の規定（租税特別措置法第六十三条の二第一項の規定に関する部分を除く。）並びに新法第五十三条第五項及び第九項並びに第五十七条第一項の規定は、昭和六十三年四月一日以後に開始する事業年度分の法人の道府県民税について適用し、同日前に開始した事業年度分の法人の道府県民税については、なお従前の例による。
<sup>suppl-3621-94/art-4/par-9 · https://japanlaw.org/en/local-tax-act/suppl-3621-94/art-4/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-3621-94/art-4/par-9</sup>
The provisions of Article 53, paragraphs (1) and (3) of the New Act (excluding the part relating to the provisions of Article 63-2, paragraph (1) of the Act on Special Measures Concerning Taxation), and the provisions of Article 53, paragraphs (5) and (9) and Article 57, paragraph (1) of the New Act, apply to corporate prefectural inhabitant tax for business years beginning on or after April 1, 1988, and with respect to corporate prefectural inhabitant tax for business years that began before that date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第十項**  旧法第五十七条第二項の規定は、昭和六十三年四月一日前に開始した事業年度分の法人の道府県民税については、なおその効力を有する。
<sup>suppl-3621-94/art-4/par-10 · https://japanlaw.org/en/local-tax-act/suppl-3621-94/art-4/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-3621-94/art-4/par-10</sup>
The provisions of Article 57, paragraph (2) of the Former Act remain in force with respect to corporate prefectural inhabitant tax for business years that began before April 1, 1988.
<sup>machine translation, not official</sup>

**第十一項**  新法の規定中利子等に係る道府県民税に関する部分は、昭和六十三年四月一日（普通預金その他これに類するものとして政令で定めるもの（以下「普通預金等」という。）にあつては、政令で定める日）以後に支払を受けるべき新法第二十三条第一項第十四号イからホまでに掲げる利子等、配当等、給付補てん金、利息、利益又は差益（以下この項において「利子配当給付補てん金等」という。）について適用し、同年四月一日（普通預金等にあつては、政令で定める日）前に支払を受けるべき利子配当給付補てん金等及び同年四月一日前に支払を受けるべき所得税法等の一部を改正する法律（昭和六十二年法律第九十六号。以下「所得税法等改正法」という。）附則第四十二条第二項に規定する財産形成貯蓄に係る利子、収益の分配又は差益については、なお従前の例による。
<sup>suppl-3621-94/art-4/par-11 · https://japanlaw.org/en/local-tax-act/suppl-3621-94/art-4/par-11 · https://japanlaw.org/l/325AC0000000226/suppl-3621-94/art-4/par-11</sup>
The provisions of the New Act relating to prefectural inhabitant tax on interest, etc. apply to the interest, etc., dividends, etc., supplementary benefits, interest, profits or gains from differences listed in Article 23, paragraph (1), item (xiv), (a) through (e) of the New Act (hereinafter in this paragraph referred to as "interest, dividends, supplementary benefits, etc.") that are to be received on or after April 1, 1988 (for ordinary deposits and other similar assets specified by Cabinet Order (hereinafter referred to as "ordinary deposits and similar deposits"), on or after the date specified by Cabinet Order), and with respect to interest, dividends, supplementary benefits, etc. that are to be received before April 1 of that year (for ordinary deposits and similar deposits, before the date specified by Cabinet Order), and interest, distributions of proceeds or gains from differences relating to the asset-building savings prescribed in Article 42, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 96 of 1987; hereinafter referred to as the "Income Tax Act Amendment Act") that are to be received before April 1 of that year, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第十二項**  昭和六十三年四月一日以後に支払を受けるべき新法第二十三条第一項第十四号イからニまでに掲げる利子等若しくは配当等（普通預金等に係るものを除く。以下この項において「利子配当等」という。）で同日を含む利子配当等の計算期間に対応するもの、所得税法等改正法附則第四十二条第二項に規定する財産形成貯蓄に係る利子、収益の分配若しくは差益（以下この項において「財産形成貯蓄利子等」という。）で同日を含む財産形成貯蓄利子等の計算期間、保険期間若しくは共済期間に対応するもの又は同日以後に支払を受けるべき同号ホに掲げる給付補てん金、利息、利益若しくは差益（以下この項において「給付補てん金等」という。）で同日を含む給付補てん金等の計算期間として政令で定める期間に対応するもののうち、その利子配当等、財産形成貯蓄利子等又は給付補てん金等の計算期間、保険期間又は共済期間の初日から同年三月三十一日までの期間に対応するものの額として政令で定めるところにより計算した金額に相当する部分の利子配当等、財産形成貯蓄利子等又は給付補てん金等については、なお従前の例による。
<sup>suppl-3621-94/art-4/par-12 · https://japanlaw.org/en/local-tax-act/suppl-3621-94/art-4/par-12 · https://japanlaw.org/l/325AC0000000226/suppl-3621-94/art-4/par-12</sup>
Among the interest, etc. or dividends, etc. listed in Article 23, paragraph (1), item (xiv), (a) through (d) of the New Act that are to be received on or after April 1, 1988 (excluding those pertaining to ordinary deposits and similar deposits; hereinafter in this paragraph referred to as "interest and dividends, etc.") and that correspond to a calculation period of interest and dividends, etc. including that date, the interest, distributions of proceeds or gains from differences pertaining to the asset-building savings prescribed in Article 42, paragraph (2) of the Supplementary Provisions of the Income Tax Act Amendment Act (hereinafter in this paragraph referred to as "interest, etc. on asset-building savings") that correspond to a calculation period, insurance period or period of coverage under mutual insurance of interest, etc. on asset-building savings including that date, or the compensation, interest, profits or gains from differences listed in (e) of that item (hereinafter in this paragraph referred to as "compensation for periodic deposits or similar amounts") that are to be received on or after that date and that correspond to the period specified by Cabinet Order as a calculation period of compensation for periodic deposits or similar amounts including that date, the provisions then in force continue to govern with respect to the part of the interest and dividends, etc., interest, etc. on asset-building savings or compensation for periodic deposits or similar amounts that is equivalent to the amount calculated as provided by Cabinet Order as the amount corresponding to the period from the first day of the calculation period, insurance period or period of coverage under mutual insurance of that interest and dividends, etc., interest, etc. on asset-building savings or compensation for periodic deposits or similar amounts to March 31 of that year.
<sup>machine translation, not official</sup>

**第十三項**  所得税法等改正法附則第四十二条第三項の規定の適用を受ける同項の財産形成年金貯蓄、同条第四項の規定の適用を受ける同項の旧財産形成貯蓄又は同条第五項の規定の適用を受ける同項の旧財産形成貯蓄に係る利子、収益の分配又は差益は、新法第二十三条第一項第十四号の規定の適用については、同号イ又はハの財産形成住宅貯蓄又は財産形成年金貯蓄に係る利子、収益の分配又は差益とみなす。ただし、所得税法等改正法附則第四十二条第五項ただし書の規定の適用を受ける利子等のうち、昭和六十三年四月一日から同項本文の締結したとみなされる日の前日までの期間に対応するものの額として政令で定めるところにより計算した金額に相当する部分の利子、収益の分配又は差益については、この限りでない。
<sup>suppl-3621-94/art-4/par-13 · https://japanlaw.org/en/local-tax-act/suppl-3621-94/art-4/par-13 · https://japanlaw.org/l/325AC0000000226/suppl-3621-94/art-4/par-13</sup>
Interest, distributions of proceeds or gains from differences relating to the asset-building pension savings under Article 42, paragraph (3) of the Supplementary Provisions of the Income Tax Act Amendment Act to which the provisions of that paragraph apply, the former asset-building savings under paragraph (4) of that Article to which the provisions of that paragraph apply, or the former asset-building savings under paragraph (5) of that Article to which the provisions of that paragraph apply, are deemed, for the application of the provisions of Article 23, paragraph (1), item (xiv) of the New Act, to be interest, distributions of proceeds or gains from differences relating to the asset-building housing savings or asset-building pension savings in (a) or (c) of that item; provided, however, that this does not apply to the part of the interest, distributions of proceeds or gains from differences, among the interest, etc. to which the proviso to Article 42, paragraph (5) of the Supplementary Provisions of the Income Tax Act Amendment Act applies, that is equivalent to the amount calculated as provided by Cabinet Order as the amount corresponding to the period from April 1, 1988 to the day preceding the date on which the contract is deemed to have been concluded under the main clause of that paragraph.
<sup>machine translation, not official</sup>

### 第五条（事業税に関する経過措置） — Transitional Measures Concerning Enterprise Tax
<sup>caption: machine translation, not official</sup>
<sup>suppl-3621-94/art-5 · https://japanlaw.org/en/local-tax-act/suppl-3621-94/art-5 · https://japanlaw.org/l/325AC0000000226/suppl-3621-94/art-5</sup>

**第一項**  新法第七十二条の十七第一項ただし書の規定は、昭和六十二年度分以後の年度分の個人の事業税について適用し、昭和六十一年度分までの個人の事業税については、なお従前の例による。
<sup>suppl-3621-94/art-5/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3621-94/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3621-94/art-5/par-1</sup>
The provisions of the proviso to Article 72-17, paragraph (1) of the New Act apply to individual enterprise tax for fiscal year 1987 and subsequent fiscal years, and with respect to individual enterprise tax up to that for fiscal year 1986, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第二項**  新法第七十二条の十七第三項第一号の規定は、昭和六十三年度以後の年度分の個人の事業税について適用し、昭和六十二年度分までの個人の事業税については、なお従前の例による。
<sup>suppl-3621-94/art-5/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3621-94/art-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3621-94/art-5/par-2</sup>
The provisions of Article 72-17, paragraph (3), item (i) of the New Act apply to individual enterprise tax for fiscal year 1988 and subsequent fiscal years, and with respect to individual enterprise tax up to that for fiscal year 1987, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第三項**  新法第七十二条の三第一項の規定は、施行日以後に終了する事業年度分の法人の事業税について適用し、施行日前に終了した事業年度分の法人の事業税については、なお従前の例による。
<sup>suppl-3621-94/art-5/par-3 · https://japanlaw.org/en/local-tax-act/suppl-3621-94/art-5/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3621-94/art-5/par-3</sup>
The provisions of Article 72-3, paragraph (1) of the New Act apply to corporate enterprise tax for business years ending on or after the Effective Date, and with respect to corporate enterprise tax for business years that ended before the Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第六条（市町村民税に関する経過措置） — Transitional Measures Concerning Municipal Inhabitant Tax
<sup>caption: machine translation, not official</sup>
<sup>suppl-3621-94/art-6 · https://japanlaw.org/en/local-tax-act/suppl-3621-94/art-6 · https://japanlaw.org/l/325AC0000000226/suppl-3621-94/art-6</sup>

**第一項**  別段の定めがあるものを除き、新法の規定中個人の市町村民税に関する部分は、昭和六十三年度以後の年度分の個人の市町村民税について適用し、昭和六十二年度分までの個人の市町村民税については、なお従前の例による。
<sup>suppl-3621-94/art-6/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3621-94/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3621-94/art-6/par-1</sup>
Except as otherwise provided, the provisions of the New Act relating to individual municipal inhabitant tax apply to individual municipal inhabitant tax for fiscal year 1988 and subsequent fiscal years, and with respect to individual municipal inhabitant tax up to that for fiscal year 1987, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第二項**  新法第三百十四条の三第一項の規定の適用については、昭和六十三年度分の個人の市町村民税に限り、同項の表中「三百万円」とあるのは「二百六十万円」と、「四百五十万円」とあるのは「四百六十万円」と、「九百万円」とあるのは「九百五十万円」と、「二千万円」とあるのは「千九百万円」とする。
<sup>suppl-3621-94/art-6/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3621-94/art-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3621-94/art-6/par-2</sup>
For the application of the provisions of Article 314-3, paragraph (1) of the New Act, for individual municipal inhabitant tax for fiscal year 1988 only, "3,000,000 yen" in the table in that paragraph is deemed to be replaced with "2,600,000 yen", "4,500,000 yen" with "4,600,000 yen", "9,000,000 yen" with "9,500,000 yen", and "20,000,000 yen" with "19,000,000 yen".
<sup>machine translation, not official</sup>

**第三項**  新法第三百二十八条の三及び別表第二の規定は、昭和六十三年一月一日以後に支払うべき退職手当等（新法第三百二十八条に規定する退職手当等をいう。以下この項及び次項において同じ。）に係る所得割について適用し、同日前に支払うべき退職手当等に係る所得割については、なお従前の例による。
<sup>suppl-3621-94/art-6/par-3 · https://japanlaw.org/en/local-tax-act/suppl-3621-94/art-6/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3621-94/art-6/par-3</sup>
The provisions of Article 328-3 and Appended Table 2 of the New Act apply to the income levy on severance pay or other such compensation (meaning the severance pay or other such compensation prescribed in Article 328 of the New Act; the same applies hereinafter in this paragraph and the following paragraph) to be paid on or after January 1, 1988, and with respect to the income levy on severance pay or other such compensation to be paid before that date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第四項**  新法第三百二十八条の三並びに新法附則第七条第五項及び第七項の規定の適用については、昭和六十三年一月一日から同年十二月三十一日までの間に支払うべき退職手当等に係る所得割に限り、新法第三百二十八条の三の表中「三百万円」とあるのは「二百六十万円」と、「四百五十万円」とあるのは「四百六十万円」と、「九百万円」とあるのは「九百五十万円」と、「二千万円」とあるのは「千九百万円」と、新法附則第七条第五項及び第七項中「別表第二」とあるのは「地方税法の一部を改正する法律（昭和六十二年法律第九十四号）附則別表第二」とする。
<sup>suppl-3621-94/art-6/par-4 · https://japanlaw.org/en/local-tax-act/suppl-3621-94/art-6/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3621-94/art-6/par-4</sup>
For the application of the provisions of Article 328-3 of the New Act and Article 7, paragraphs (5) and (7) of the Supplementary Provisions of the New Act, limited to the income levy on severance pay or other such compensation to be paid during the period from January 1 to December 31, 1988, "3,000,000 yen" in the table in Article 328-3 of the New Act is deemed to be replaced with "2,600,000 yen", "4,500,000 yen" with "4,600,000 yen", "9,000,000 yen" with "9,500,000 yen", and "20,000,000 yen" with "19,000,000 yen", and "Appended Table 2" in Article 7, paragraphs (5) and (7) of the Supplementary Provisions of the New Act is deemed to be replaced with "Appended Table 2 of the Supplementary Provisions of the Act Partially Amending the Local Tax Act (Act No. 94 of 1987)".
<sup>machine translation, not official</sup>

**第五項**  旧法第三百十四条の八の規定は、昭和六十二年度分までの個人の市町村民税については、なおその効力を有する。
<sup>suppl-3621-94/art-6/par-5 · https://japanlaw.org/en/local-tax-act/suppl-3621-94/art-6/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3621-94/art-6/par-5</sup>
The provisions of Article 314-8 of the Former Act remain in force with respect to individual municipal inhabitant tax up to that for fiscal year 1987.
<sup>machine translation, not official</sup>

**第六項**  新法第二百九十二条第一項第五号、第三百十三条第十一項、第三百十四条の二第一項第二号及び第七号、第三百十七条の二第一項各号列記以外の部分、第二項、第三項及び第五項、第三百十七条の六第三項並びに第三百十七条の七第一項の規定並びに新法附則第三十三条の二第六項において準用する同条第三項第二号の規定は、昭和六十四年度以後の年度分の個人の市町村民税について適用し、昭和六十三年度分までの個人の市町村民税については、なお従前の例による。
<sup>suppl-3621-94/art-6/par-6 · https://japanlaw.org/en/local-tax-act/suppl-3621-94/art-6/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3621-94/art-6/par-6</sup>
The provisions of Article 292, paragraph (1), item (v), Article 313, paragraph (11), Article 314-2, paragraph (1), items (ii) and (vii), Article 317-2, paragraph (1) (the part other than the items) and paragraphs (2), (3) and (5), Article 317-6, paragraph (3) and Article 317-7, paragraph (1) of the New Act, and the provisions of Article 33-2, paragraph (3), item (ii) of the Supplementary Provisions of the New Act as applied mutatis mutandis pursuant to paragraph (6) of that Article, apply to individual municipal inhabitant tax for fiscal year 1989 and subsequent fiscal years, and with respect to individual municipal inhabitant tax up to that for fiscal year 1988, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第七項**  別段の定めがあるものを除き、新法の規定中法人の市町村民税に関する部分は、昭和六十三年四月一日以後に終了する事業年度分の法人の市町村民税について適用し、同日前に終了した事業年度分の法人の市町村民税については、なお従前の例による。
<sup>suppl-3621-94/art-6/par-7 · https://japanlaw.org/en/local-tax-act/suppl-3621-94/art-6/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-3621-94/art-6/par-7</sup>
Except as otherwise provided, the provisions of the New Act relating to corporate municipal inhabitant tax apply to corporate municipal inhabitant tax for business years ending on or after April 1, 1988, and with respect to corporate municipal inhabitant tax for business years that ended before that date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第八項**  新法第三百二十一条の八第三項（租税特別措置法第六十三条の二第一項の規定に関する部分に限る。）の規定は、施行日以後に終了する事業年度分の法人の市町村民税について適用し、施行日前に終了した事業年度分の法人の市町村民税については、なお従前の例による。
<sup>suppl-3621-94/art-6/par-8 · https://japanlaw.org/en/local-tax-act/suppl-3621-94/art-6/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-3621-94/art-6/par-8</sup>
The provisions of Article 321-8, paragraph (3) of the New Act (limited to the part relating to the provisions of Article 63-2, paragraph (1) of the Act on Special Measures Concerning Taxation) apply to corporate municipal inhabitant tax for business years ending on or after the Effective Date, and with respect to corporate municipal inhabitant tax for business years that ended before the Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第九項**  新法第三百二十一条の八第一項及び第三項の規定（租税特別措置法第六十三条の二第一項の規定に関する部分を除く。）並びに新法第三百二十一条の八第五項及び第九項並びに第三百二十一条の十三第一項の規定は、昭和六十三年四月一日以後に開始する事業年度分の法人の市町村民税について適用し、同日前に開始した事業年度分の法人の市町村民税については、なお従前の例による。
<sup>suppl-3621-94/art-6/par-9 · https://japanlaw.org/en/local-tax-act/suppl-3621-94/art-6/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-3621-94/art-6/par-9</sup>
The provisions of Article 321-8, paragraphs (1) and (3) of the New Act (excluding the part relating to the provisions of Article 63-2, paragraph (1) of the Act on Special Measures Concerning Taxation), and the provisions of Article 321-8, paragraphs (5) and (9) and Article 321-13, paragraph (1) of the New Act, apply to corporate municipal inhabitant tax for business years beginning on or after April 1, 1988, and with respect to corporate municipal inhabitant tax for business years that began before that date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第十項**  旧法第三百二十一条の十三第二項の規定は、昭和六十三年四月一日前に開始した事業年度分の法人の市町村民税については、なおその効力を有する。
<sup>suppl-3621-94/art-6/par-10 · https://japanlaw.org/en/local-tax-act/suppl-3621-94/art-6/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-3621-94/art-6/par-10</sup>
The provisions of Article 321-13, paragraph (2) of the Former Act remain in force with respect to corporate municipal inhabitant tax for business years that began before April 1, 1988.
<sup>machine translation, not official</sup>

### 第七条（国民健康保険税に関する経過措置） — Transitional Measures Concerning National Health Insurance Tax
<sup>caption: machine translation, not official</sup>
<sup>suppl-3621-94/art-7 · https://japanlaw.org/en/local-tax-act/suppl-3621-94/art-7 · https://japanlaw.org/l/325AC0000000226/suppl-3621-94/art-7</sup>

**第一項**  新法附則第三十五条の四第二項の規定は、昭和六十三年度以後の年度分の国民健康保険税について適用し、昭和六十二年度分までの国民健康保険税については、なお従前の例による。
<sup>suppl-3621-94/art-7/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3621-94/art-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3621-94/art-7/par-1</sup>
The provisions of Article 35-4, paragraph (2) of the Supplementary Provisions of the New Act apply to national health insurance tax for fiscal year 1988 and subsequent fiscal years, and with respect to national health insurance tax up to that for fiscal year 1987, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第八条（政令への委任） — Delegation to Cabinet Order
<sup>caption: machine translation, not official</sup>
<sup>suppl-3621-94/art-8 · https://japanlaw.org/en/local-tax-act/suppl-3621-94/art-8 · https://japanlaw.org/l/325AC0000000226/suppl-3621-94/art-8</sup>

**第一項**  附則第二条から前条までに定めるもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
<sup>suppl-3621-94/art-8/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3621-94/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3621-94/art-8/par-1</sup>
Beyond what is provided for in Article 2 of the Supplementary Provisions through the preceding Article, Transitional Measures necessary for the enforcement of this Act are specified by Cabinet Order.
<sup>machine translation, not official</sup>

### 第九条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
<sup>caption: machine translation, not official</sup>
<sup>suppl-3621-94/art-9 · https://japanlaw.org/en/local-tax-act/suppl-3621-94/art-9 · https://japanlaw.org/l/325AC0000000226/suppl-3621-94/art-9</sup>

**第一項**  この法律の施行前にした行為並びにこの附則の規定によりなお従前の例によることとされる地方税及びこの附則の規定によりなお効力を有することとされる旧法の規定に係る地方税に係るこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
<sup>suppl-3621-94/art-9/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3621-94/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3621-94/art-9/par-1</sup>
For the application of penal provisions to acts committed before the enforcement of this Act, and to acts committed after the enforcement of this Act relating to local tax for which the provisions then in force are to continue to govern pursuant to the provisions of these Supplementary Provisions and to local tax relating to the provisions of the Former Act that are to remain in force pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第十条（見直し） — Review
<sup>caption: machine translation, not official</sup>
<sup>suppl-3621-94/art-10 · https://japanlaw.org/en/local-tax-act/suppl-3621-94/art-10 · https://japanlaw.org/l/325AC0000000226/suppl-3621-94/art-10</sup>

**第一項**  利子所得に対する地方税の課税の在り方については、総合課税への移行問題を含め、必要に応じ、この法律の施行後五年を経過した場合において見直しを行うものとする。
<sup>suppl-3621-94/art-10/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3621-94/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3621-94/art-10/par-1</sup>
With respect to how local tax is imposed on interest income, a review is to be conducted, including the question of transition to comprehensive taxation, as necessary, when five years have elapsed after the enforcement of this Act.
<sup>machine translation, not official</sup>

## 附則別表第一（退職所得に係る道府県民税の特別徴収税額表） （第五十条の六、第五十条の八、附則第七条関係）
<sup>suppl-3621-94/appdx-1 · https://japanlaw.org/en/local-tax-act/suppl-3621-94/appdx-1 · https://japanlaw.org/l/325AC0000000226/suppl-3621-94/appdx-1</sup>

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
円	円	円
８，０００円未満	０
８，０００	１２，０００	０
１２，０００	１６，０００	１００
１６，０００	２０，０００	１００
２０，０００	２４，０００	１００
２４，０００	２８，０００	２００
２８，０００	３２，０００	２００
３２，０００	３６，０００	２００
３６，０００	４０，０００	３００
４０，０００	４４，０００	３００
４４，０００	４８，０００	３００
４８，０００	５２，０００	４００
５２，０００	５６，０００	４００
５６，０００	６０，０００	５００
６０，０００	６４，０００	５００
６４，０００	６８，０００	５００
６８，０００	７２，０００	６００
７２，０００	７６，０００	６００
７６，０００	８０，０００	６００
８０，０００	８４，０００	７００
８４，０００	８８，０００	７００
８８，０００	９２，０００	７００
９２，０００	９６，０００	８００
９６，０００	１００，０００	８００
１００，０００	１０４，０００	９００
１０４，０００	１０８，０００	９００
１０８，０００	１１２，０００	９００
１１２，０００	１１６，０００	１，０００
１１６，０００	１２０，０００	１，０００
１２０，０００	１２４，０００	１，０００
１２４，０００	１２８，０００	１，１００
１２８，０００	１３２，０００	１，１００
１３２，０００	１３６，０００	１，１００
１３６，０００	１４０，０００	１，２００
１４０，０００	１４４，０００	１，２００
１４４，０００	１４８，０００	１，２００
１４８，０００	１５２，０００	１，３００
１５２，０００	１５６，０００	１，３００
１５６，０００	１６０，０００	１，４００
１６０，０００	１６４，０００	１，４００
１６４，０００	１６８，０００	１，４００
１６８，０００	１７２，０００	１，５００
１７２，０００	１７６，０００	１，５００
１７６，０００	１８０，０００	１，５００
１８０，０００	１８４，０００	１，６００
１８４，０００	１８８，０００	１，６００
１８８，０００	１９２，０００	１，６００
１９２，０００	１９６，０００	１，７００
１９６，０００	２００，０００	１，７００
２００，０００	２０４，０００	１，８００
２０４，０００	２０８，０００	１，８００
２０８，０００	２１２，０００	１，８００
２１２，０００	２１６，０００	１，９００
２１６，０００	２２０，０００	１，９００
２２０，０００	２２４，０００	１，９００
２２４，０００	２２８，０００	２，０００
２２８，０００	２３２，０００	２，０００
２３２，０００	２３６，０００	２，０００
２３６，０００	２４０，０００	２，１００
２４０，０００	２４４，０００	２，１００
２４４，０００	２４８，０００	２，１００
２４８，０００	２５２，０００	２，２００
２５２，０００	２６０，０００	２，２００
２６０，０００	２６８，０００	２，３００
２６８，０００	２７６，０００	２，４００
２７６，０００	２８４，０００	２，４００
２８４，０００	２９２，０００	２，５００
２９２，０００	３００，０００	２，６００
３００，０００	３０８，０００	２，７００
３０８，０００	３１６，０００	２，７００
３１６，０００	３２４，０００	２，８００
３２４，０００	３３２，０００	２，９００
３３２，０００	３４０，０００	２，９００
３４０，０００	３４８，０００	３，０００
３４８，０００	３５６，０００	３，１００
３５６，０００	３６４，０００	３，２００
３６４，０００	３７２，０００	３，２００
３７２，０００	３８０，０００	３，３００
３８０，０００	３８８，０００	３，４００
３８８，０００	３９６，０００	３，４００
３９６，０００	４０４，０００	３，５００
４０４，０００	４１２，０００	３，６００
４１２，０００	４２０，０００	３，７００
４２０，０００	４２８，０００	３，７００
４２８，０００	４３６，０００	３，８００
４３６，０００	４４４，０００	３，９００
４４４，０００	４５２，０００	３，９００
４５２，０００	４６０，０００	４，０００
４６０，０００	４６８，０００	４，１００
４６８，０００	４７６，０００	４，２００
４７６，０００	４８４，０００	４，２００
４８４，０００	４９２，０００	４，３００
４９２，０００	５００，０００	４，４００
５００，０００	５０８，０００	４，５００
５０８，０００	５１６，０００	４，５００
５１６，０００	５２４，０００	４，６００
５２４，０００	５３２，０００	４，７００
５３２，０００	５４０，０００	４，７００
５４０，０００	５４８，０００	４，８００
５４８，０００	５５６，０００	４，９００
５５６，０００	５６４，０００	５，０００
５６４，０００	５７２，０００	５，０００
５７２，０００	５８０，０００	５，１００
５８０，０００	５８８，０００	５，２００
５８８，０００	５９６，０００	５，２００
５９６，０００	６０４，０００	５，３００
６０４，０００	６１２，０００	５，４００
６１２，０００	６２０，０００	５，５００
６２０，０００	６２８，０００	５，５００
６２８，０００	６３６，０００	５，６００
６３６，０００	６４４，０００	５，７００
６４４，０００	６５２，０００	５，７００
６５２，０００	６６０，０００	５，８００
６６０，０００	６６８，０００	５，９００
６６８，０００	６７６，０００	６，０００
６７６，０００	６８４，０００	６，０００
６８４，０００	６９２，０００	６，１００
６９２，０００	７００，０００	６，２００
７００，０００	７０８，０００	６，３００
７０８，０００	７１６，０００	６，３００
７１６，０００	７２４，０００	６，４００
７２４，０００	７３２，０００	６，５００
７３２，０００	７４０，０００	６，５００
７４０，０００	７４８，０００	６，６００
７４８，０００	７５６，０００	６，７００
７５６，０００	７６４，０００	６，８００
７６４，０００	７７２，０００	６，８００
７７２，０００	７８０，０００	６，９００
７８０，０００	７９２，０００	７，０００
７９２，０００	８０４，０００	７，１００
８０４，０００	８１６，０００	７，２００
８１６，０００	８２８，０００	７，３００
８２８，０００	８４０，０００	７，４００
８４０，０００	８５２，０００	７，５００
８５２，０００	８６４，０００	７，６００
８６４，０００	８７６，０００	７，７００
８７６，０００	８８８，０００	７，８００
８８８，０００	９００，０００	７，９００
９００，０００	９１２，０００	８，１００
９１２，０００	９２４，０００	８，２００
９２４，０００	９３６，０００	８，３００
９３６，０００	９４８，０００	８，４００
９４８，０００	９６０，０００	８，５００
９６０，０００	９７２，０００	８，６００
９７２，０００	９８４，０００	８，７００
９８４，０００	９９６，０００	８，８００
９９６，０００	１，００８，０００	８，９００
１，００８，０００	１，０２０，０００	９，０００
１，０２０，０００	１，０３２，０００	９，１００
１，０３２，０００	１，０４４，０００	９，２００
１，０４４，０００	１，０５６，０００	９，３００
１，０５６，０００	１，０６８，０００	９，５００
１，０６８，０００	１，０８０，０００	９，６００
１，０８０，０００	１，０９２，０００	９，７００
１，０９２，０００	１，１０４，０００	９，８００
１，１０４，０００	１，１１６，０００	９，９００
１，１１６，０００	１，１２８，０００	１０，０００
１，１２８，０００	１，１４０，０００	１０，１００
１，１４０，０００	１，１５２，０００	１０，２００
１，１５２，０００	１，１６４，０００	１０，３００
１，１６４，０００	１，１７６，０００	１０，４００
１，１７６，０００	１，１８８，０００	１０，５００
１，１８８，０００	１，２００，０００	１０，６００
１，２００，０００	１，２１２，０００	１０，８００
１，２１２，０００	１，２２４，０００	１０，９００
１，２２４，０００	１，２３６，０００	１１，０００
１，２３６，０００	１，２４８，０００	１１，１００
１，２４８，０００	１，２６０，０００	１１，２００
１，２６０，０００	１，２７２，０００	１１，３００
１，２７２，０００	１，２８４，０００	１１，４００
１，２８４，０００	１，２９６，０００	１１，５００
１，２９６，０００	１，３０８，０００	１１，６００
１，３０８，０００	１，３２０，０００	１１，７００
１，３２０，０００	１，３３２，０００	１１，８００
１，３３２，０００	１，３４４，０００	１１，９００
１，３４４，０００	１，３５６，０００	１２，０００
１，３５６，０００	１，３６８，０００	１２，２００
１，３６８，０００	１，３８０，０００	１２，３００
１，３８０，０００	１，３９２，０００	１２，４００
１，３９２，０００	１，４０４，０００	１２，５００
１，４０４，０００	１，４１６，０００	１２，６００
１，４１６，０００	１，４２８，０００	１２，７００
１，４２８，０００	１，４４０，０００	１２，８００
１，４４０，０００	１，４５２，０００	１２，９００
１，４５２，０００	１，４６４，０００	１３，０００
１，４６４，０００	１，４７６，０００	１３，１００
１，４７６，０００	１，４８８，０００	１３，２００
１，４８８，０００	１，５００，０００	１３，３００
１，５００，０００	１，５１２，０００	１３，５００
１，５１２，０００	１，５２４，０００	１３，６００
１，５２４，０００	１，５３６，０００	１３，７００
１，５３６，０００	１，５４８，０００	１３，８００
１，５４８，０００	１，５６０，０００	１３，９００
１，５６０，０００	１，５７６，０００	１４，０００
１，５７６，０００	１，５９２，０００	１４，１００
１，５９２，０００	１，６０８，０００	１４，３００
１，６０８，０００	１，６２４，０００	１４，４００
１，６２４，０００	１，６４０，０００	１４，６００
１，６４０，０００	１，６５６，０００	１４，７００
１，６５６，０００	１，６７２，０００	１４，９００
１，６７２，０００	１，６８８，０００	１５，０００
１，６８８，０００	１，７０４，０００	１５，１００
１，７０４，０００	１，７２０，０００	１５，３００
１，７２０，０００	１，７３６，０００	１５，４００
１，７３６，０００	１，７５２，０００	１５，６００
１，７５２，０００	１，７６８，０００	１５，７００
１，７６８，０００	１，７８４，０００	１５，９００
１，７８４，０００	１，８００，０００	１６，０００
１，８００，０００	１，８１６，０００	１６，２００
１，８１６，０００	１，８３２，０００	１６，３００
１，８３２，０００	１，８４８，０００	１６，４００
１，８４８，０００	１，８６４，０００	１６，６００
１，８６４，０００	１，８８０，０００	１６，７００
１，８８０，０００	１，８９６，０００	１６，９００
１，８９６，０００	１，９１２，０００	１７，０００
１，９１２，０００	１，９２８，０００	１７，２００
１，９２８，０００	１，９４４，０００	１７，３００
１，９４４，０００	１，９６０，０００	１７，４００
１，９６０，０００	１，９７６，０００	１７，６００
１，９７６，０００	１，９９２，０００	１７，７００
１，９９２，０００	２，００８，０００	１７，９００
２，００８，０００	２，０２４，０００	１８，０００
２，０２４，０００	２，０４０，０００	１８，２００
２，０４０，０００	２，０５６，０００	１８，３００
２，０５６，０００	２，０７２，０００	１８，５００
２，０７２，０００	２，０８８，０００	１８，６００
２，０８８，０００	２，１０４，０００	１８，７００
２，１０４，０００	２，１２０，０００	１８，９００
２，１２０，０００	２，１３６，０００	１９，０００
２，１３６，０００	２，１５２，０００	１９，２００
２，１５２，０００	２，１６８，０００	１９，３００
２，１６８，０００	２，１８４，０００	１９，５００
２，１８４，０００	２，２００，０００	１９，６００
２，２００，０００	２，２１６，０００	１９，８００
２，２１６，０００	２，２３２，０００	１９，９００
２，２３２，０００	２，２４８，０００	２０，０００
２，２４８，０００	２，２６４，０００	２０，２００
２，２６４，０００	２，２８０，０００	２０，３００
２，２８０，０００	２，２９６，０００	２０，５００
２，２９６，０００	２，３１２，０００	２０，６００
２，３１２，０００	２，３２８，０００	２０，８００
２，３２８，０００	２，３４４，０００	２０，９００
２，３４４，０００	２，３６０，０００	２１，０００
２，３６０，０００	２，３７６，０００	２１，２００
２，３７６，０００	２，３９２，０００	２１，３００
２，３９２，０００	２，４０８，０００	２１，５００
２，４０８，０００	２，４２４，０００	２１，６００
２，４２４，０００	２，４４０，０００	２１，８００
２，４４０，０００	２，４５６，０００	２１，９００
２，４５６，０００	２，４７２，０００	２２，１００
２，４７２，０００	２，４８８，０００	２２，２００
２，４８８，０００	２，５０４，０００	２２，３００
２，５０４，０００	２，５２０，０００	２２，５００
２，５２０，０００	２，５３６，０００	２２，６００
２，５３６，０００	２，５５２，０００	２２，８００
２，５５２，０００	２，５６８，０００	２２，９００
２，５６８，０００	２，５８４，０００	２３，１００
２，５８４，０００	２，６００，０００	２３，２００
２，６００，０００	２，６２０，０００	２３，４００
２，６２０，０００	２，６４０，０００	２３，６００
２，６４０，０００	２，６６０，０００	２３，９００
２，６６０，０００	２，６８０，０００	２４，２００
２，６８０，０００	２，７００，０００	２４，４００
２，７００，０００	２，７２０，０００	２４，７００
２，７２０，０００	２，７４０，０００	２５，０００
２，７４０，０００	２，７６０，０００	２５，２００
２，７６０，０００	２，７８０，０００	２５，５００
２，７８０，０００	２，８００，０００	２５，８００
２，８００，０００	２，８２０，０００	２６，１００
２，８２０，０００	２，８４０，０００	２６，３００
２，８４０，０００	２，８６０，０００	２６，６００
２，８６０，０００	２，８８０，０００	２６，９００
２，８８０，０００	２，９００，０００	２７，１００
２，９００，０００	２，９２０，０００	２７，４００
２，９２０，０００	２，９４０，０００	２７，７００
２，９４０，０００	２，９６０，０００	２７，９００
２，９６０，０００	２，９８０，０００	２８，２００
２，９８０，０００	３，０００，０００	２８，５００
３，０００，０００	３，０２０，０００	２８，８００
３，０２０，０００	３，０４０，０００	２９，０００
３，０４０，０００	３，０６０，０００	２９，３００
３，０６０，０００	３，０８０，０００	２９，６００
３，０８０，０００	３，１００，０００	２９，８００
３，１００，０００	３，１２０，０００	３０，１００
３，１２０，０００	３，１４０，０００	３０，４００
３，１４０，０００	３，１６０，０００	３０，６００
３，１６０，０００	３，１８０，０００	３０，９００
３，１８０，０００	３，２００，０００	３１，２００
３，２００，０００	３，２２０，０００	３１，５００
３，２２０，０００	３，２４０，０００	３１，７００
３，２４０，０００	３，２６０，０００	３２，０００
３，２６０，０００	３，２８０，０００	３２，３００
３，２８０，０００	３，３００，０００	３２，５００
３，３００，０００	３，３２０，０００	３２，８００
３，３２０，０００	３，３４０，０００	３３，１００
３，３４０，０００	３，３６０，０００	３３，３００
３，３６０，０００	３，３８０，０００	３３，６００
３，３８０，０００	３，４００，０００	３３，９００
３，４００，０００	３，４２０，０００	３４，２００
３，４２０，０００	３，４４０，０００	３４，４００
３，４４０，０００	３，４６０，０００	３４，７００
３，４６０，０００	３，４８０，０００	３５，０００
３，４８０，０００	３，５００，０００	３５，２００
３，５００，０００	３，５２０，０００	３５，５００
３，５２０，０００	３，５４０，０００	３５，８００
３，５４０，０００	３，５６０，０００	３６，０００
３，５６０，０００	３，５８０，０００	３６，３００
３，５８０，０００	３，６００，０００	３６，６００
３，６００，０００	３，６２０，０００	３６，９００
３，６２０，０００	３，６４０，０００	３７，１００
３，６４０，０００	３，６６０，０００	３７，４００
３，６６０，０００	３，６８０，０００	３７，７００
３，６８０，０００	３，７００，０００	３７，９００
３，７００，０００	３，７２０，０００	３８，２００
３，７２０，０００	３，７４０，０００	３８，５００
３，７４０，０００	３，７６０，０００	３８，７００
３，７６０，０００	３，７８０，０００	３９，０００
３，７８０，０００	３，８００，０００	３９，３００
３，８００，０００	３，８２０，０００	３９，６００
３，８２０，０００	３，８４０，０００	３９，８００
３，８４０，０００	３，８６０，０００	４０，１００
３，８６０，０００	３，８８０，０００	４０，４００
３，８８０，０００	３，９００，０００	４０，６００
３，９００，０００	３，９２０，０００	４０，９００
３，９２０，０００	３，９４０，０００	４１，２００
３，９４０，０００	３，９６０，０００	４１，４００
３，９６０，０００	３，９８０，０００	４１，７００
３，９８０，０００	４，０００，０００	４２，０００
４，０００，０００	４，０２０，０００	４２，３００
４，０２０，０００	４，０４０，０００	４２，５００
４，０４０，０００	４，０６０，０００	４２，８００
４，０６０，０００	４，０８０，０００	４３，１００
４，０８０，０００	４，１００，０００	４３，３００
４，１００，０００	４，１２０，０００	４３，６００
４，１２０，０００	４，１４０，０００	４３，９００
４，１４０，０００	４，１６０，０００	４４，１００
４，１６０，０００	４，１８０，０００	４４，４００
４，１８０，０００	４，２００，０００	４４，７００
４，２００，０００	４，２２０，０００	４５，０００
４，２２０，０００	４，２４０，０００	４５，２００
４，２４０，０００	４，２６０，０００	４５，５００
４，２６０，０００	４，２８０，０００	４５，８００
４，２８０，０００	４，３００，０００	４６，０００
４，３００，０００	４，３２０，０００	４６，３００
４，３２０，０００	４，３４０，０００	４６，６００
４，３４０，０００	４，３６０，０００	４６，８００
４，３６０，０００	４，３８０，０００	４７，１００
４，３８０，０００	４，４００，０００	４７，４００
４，４００，０００	４，４２０，０００	４７，７００
４，４２０，０００	４，４４０，０００	４７，９００
４，４４０，０００	４，４６０，０００	４８，２００
４，４６０，０００	４，４８０，０００	４８，５００
４，４８０，０００	４，５００，０００	４８，７００
４，５００，０００	４，５２０，０００	４９，０００
４，５２０，０００	４，５４０，０００	４９，３００
４，５４０，０００	４，５６０，０００	４９，５００
４，５６０，０００	４，５８０，０００	４９，８００
４，５８０，０００	４，６００，０００	５０，１００
４，６００，０００	４，６２０，０００	５０，４００
４，６２０，０００	４，６４０，０００	５０，６００
４，６４０，０００	４，６６０，０００	５０，９００
４，６６０，０００	４，６８０，０００	５１，２００
４，６８０，０００	４，７００，０００	５１，４００
４，７００，０００	４，７２０，０００	５１，７００
４，７２０，０００	４，７４０，０００	５２，０００
４，７４０，０００	４，７６０，０００	５２，２００
４，７６０，０００	４，７８０，０００	５２，５００
４，７８０，０００	４，８００，０００	５２，８００
４，８００，０００	４，８２０，０００	５３，１００
４，８２０，０００	４，８４０，０００	５３，３００
４，８４０，０００	４，８６０，０００	５３，６００
４，８６０，０００	４，８８０，０００	５３，９００
４，８８０，０００	４，９００，０００	５４，１００
４，９００，０００	４，９２０，０００	５４，４００
４，９２０，０００	４，９４０，０００	５４，７００
４，９４０，０００	４，９６０，０００	５４，９００
４，９６０，０００	４，９８０，０００	５５，２００
４，９８０，０００	５，０００，０００	５５，５００
５，０００，０００	５，０２０，０００	５５，８００
５，０２０，０００	５，０４０，０００	５６，０００
５，０４０，０００	５，０６０，０００	５６，３００
５，０６０，０００	５，０８０，０００	５６，６００
５，０８０，０００	５，１００，０００	５６，８００
５，１００，０００	５，１２０，０００	５７，１００
５，１２０，０００	５，１４０，０００	５７，４００
５，１４０，０００	５，１６０，０００	５７，６００
５，１６０，０００	５，１８０，０００	５７，９００
５，１８０，０００	５，２００，０００	５８，２００
５，２００，０００	５，２２０，０００	５８，５００
５，２２０，０００	５，２４０，０００	５８，８００
５，２４０，０００	５，２６０，０００	５９，２００
５，２６０，０００	５，２８０，０００	５９，５００
５，２８０，０００	５，３００，０００	５９，９００
５，３００，０００	５，３２０，０００	６０，３００
５，３２０，０００	５，３４０，０００	６０，６００
５，３４０，０００	５，３６０，０００	６１，０００
５，３６０，０００	５，３８０，０００	６１，３００
５，３８０，０００	５，４００，０００	６１，７００
５，４００，０００	５，４２０，０００	６２，１００
５，４２０，０００	５，４４０，０００	６２，４００
５，４４０，０００	５，４６０，０００	６２，８００
５，４６０，０００	５，４８０，０００	６３，１００
５，４８０，０００	５，５００，０００	６３，５００
５，５００，０００	５，５２０，０００	６３，９００
５，５２０，０００	５，５４０，０００	６４，２００
５，５４０，０００	５，５６０，０００	６４，６００
５，５６０，０００	５，５８０，０００	６４，９００
５，５８０，０００	５，６００，０００	６５，３００
５，６００，０００	５，６２０，０００	６５，７００
５，６２０，０００	５，６４０，０００	６６，０００
５，６４０，０００	５，６６０，０００	６６，４００
５，６６０，０００	５，６８０，０００	６６，７００
５，６８０，０００	５，７００，０００	６７，１００
５，７００，０００	５，７２０，０００	６７，５００
５，７２０，０００	５，７４０，０００	６７，８００
５，７４０，０００	５，７６０，０００	６８，２００
５，７６０，０００	５，７８０，０００	６８，５００
５，７８０，０００	５，８００，０００	６８，９００
５，８００，０００	５，８２０，０００	６９，３００
５，８２０，０００	５，８４０，０００	６９，６００
５，８４０，０００	５，８６０，０００	７０，０００
５，８６０，０００	５，８８０，０００	７０，３００
５，８８０，０００	５，９００，０００	７０，７００
５，９００，０００	５，９２０，０００	７１，１００
５，９２０，０００	５，９４０，０００	７１，４００
５，９４０，０００	５，９６０，０００	７１，８００
５，９６０，０００	５，９８０，０００	７２，１００
５，９８０，０００	６，０００，０００	７２，５００
６，０００，０００	６，０２０，０００	７２，９００
６，０２０，０００	６，０４０，０００	７３，２００
６，０４０，０００	６，０６０，０００	７３，６００
６，０６０，０００	６，０８０，０００	７３，９００
６，０８０，０００	６，１００，０００	７４，３００
６，１００，０００	６，１２０，０００	７４，７００
６，１２０，０００	６，１４０，０００	７５，０００
６，１４０，０００	６，１６０，０００	７５，４００
６，１６０，０００	６，１８０，０００	７５，７００
６，１８０，０００	６，２００，０００	７６，１００
６，２００，０００	６，２２０，０００	７６，５００
６，２２０，０００	６，２４０，０００	７６，８００
６，２４０，０００	６，２６０，０００	７７，２００
６，２６０，０００	６，２８０，０００	７７，５００
６，２８０，０００	６，３００，０００	７７，９００
６，３００，０００	６，３２０，０００	７８，３００
６，３２０，０００	６，３４０，０００	７８，６００
６，３４０，０００	６，３６０，０００	７９，０００
６，３６０，０００	６，３８０，０００	７９，３００
６，３８０，０００	６，４００，０００	７９，７００
６，４００，０００	６，４２０，０００	８０，１００
６，４２０，０００	６，４４０，０００	８０，４００
６，４４０，０００	６，４６０，０００	８０，８００
６，４６０，０００	６，４８０，０００	８１，１００
６，４８０，０００	６，５００，０００	８１，５００
６，５００，０００	６，５２０，０００	８１，９００
６，５２０，０００	６，５４０，０００	８２，２００
６，５４０，０００	６，５６０，０００	８２，６００
６，５６０，０００	６，５８０，０００	８２，９００
６，５８０，０００	６，６００，０００	８３，３００
６，６００，０００	６，６２０，０００	８３，７００
６，６２０，０００	６，６４０，０００	８４，０００
６，６４０，０００	６，６６０，０００	８４，４００
６，６６０，０００	６，６８０，０００	８４，７００
６，６８０，０００	６，７００，０００	８５，１００
６，７００，０００	６，７２０，０００	８５，５００
６，７２０，０００	６，７４０，０００	８５，８００
６，７４０，０００	６，７６０，０００	８６，２００
６，７６０，０００	６，７８０，０００	８６，５００
６，７８０，０００	６，８００，０００	８６，９００
６，８００，０００	６，８２０，０００	８７，３００
６，８２０，０００	６，８４０，０００	８７，６００
６，８４０，０００	６，８６０，０００	８８，０００
６，８６０，０００	６，８８０，０００	８８，３００
６，８８０，０００	６，９００，０００	８８，７００
６，９００，０００	６，９２０，０００	８９，１００
６，９２０，０００	６，９４０，０００	８９，４００
６，９４０，０００	６，９６０，０００	８９，８００
６，９６０，０００	６，９８０，０００	９０，１００
６，９８０，０００	７，０００，０００	９０，５００
７，０００，０００	７，０２０，０００	９０，９００
７，０２０，０００	７，０４０，０００	９１，２００
７，０４０，０００	７，０６０，０００	９１，６００
７，０６０，０００	７，０８０，０００	９１，９００
７，０８０，０００	７，１００，０００	９２，３００
７，１００，０００	７，１２０，０００	９２，７００
７，１２０，０００	７，１４０，０００	９３，０００
７，１４０，０００	７，１６０，０００	９３，４００
７，１６０，０００	７，１８０，０００	９３，７００
７，１８０，０００	７，２００，０００	９４，１００
７，２００，０００	７，２２０，０００	９４，５００
７，２２０，０００	７，２４０，０００	９４，８００
７，２４０，０００	７，２６０，０００	９５，２００
７，２６０，０００	７，２８０，０００	９５，５００
７，２８０，０００	７，３００，０００	９５，９００
７，３００，０００	７，３２０，０００	９６，３００
７，３２０，０００	７，３４０，０００	９６，６００
７，３４０，０００	７，３６０，０００	９７，０００
７，３６０，０００	７，３８０，０００	９７，３００
７，３８０，０００	７，４００，０００	９７，７００
７，４００，０００	７，４２０，０００	９８，１００
７，４２０，０００	７，４４０，０００	９８，４００
７，４４０，０００	７，４６０，０００	９８，８００
７，４６０，０００	７，４８０，０００	９９，１００
７，４８０，０００	７，５００，０００	９９，５００
７，５００，０００	７，５２０，０００	９９，９００
７，５２０，０００	７，５４０，０００	１００，２００
７，５４０，０００	７，５６０，０００	１００，６００
７，５６０，０００	７，５８０，０００	１００，９００
７，５８０，０００	７，６００，０００	１０１，３００
７，６００，０００	７，６２０，０００	１０１，７００
７，６２０，０００	７，６４０，０００	１０２，０００
７，６４０，０００	７，６６０，０００	１０２，４００
７，６６０，０００	７，６８０，０００	１０２，７００
７，６８０，０００	７，７００，０００	１０３，１００
７，７００，０００	７，７２０，０００	１０３，５００
７，７２０，０００	７，７４０，０００	１０３，８００
７，７４０，０００	７，７６０，０００	１０４，２００
７，７６０，０００	７，７８０，０００	１０４，５００
７，７８０，０００	７，８００，０００	１０４，９００
７，８００，０００	７，８２０，０００	１０５，３００
７，８２０，０００	７，８４０，０００	１０５，６００
７，８４０，０００	７，８６０，０００	１０６，０００
７，８６０，０００	７，８８０，０００	１０６，３００
７，８８０，０００	７，９００，０００	１０６，７００
７，９００，０００	７，９２０，０００	１０７，１００
７，９２０，０００	７，９４０，０００	１０７，４００
７，９４０，０００	７，９６０，０００	１０７，８００
７，９６０，０００	７，９８０，０００	１０８，１００
７，９８０，０００	８，０００，０００	１０８，５００
８，０００，０００円以上	退職所得控除額控除後の退職手当等の金額に１．８％を乗じて算出した金額から３５，１００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、退職所得控除額控除後の退職手当等の金額を求め、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８，０００，０００円以上の納税義務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、その納税義務者の税額に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。
Amount of severance pay or other such compensation after the retirement income deduction	Tax amount
or more	less than
Yen	Yen	Yen
Less than 8,000 yen	0
8,000	12,000	0
12,000	16,000	100
16,000	20,000	100
20,000	24,000	100
24,000	28,000	200
28,000	32,000	200
32,000	36,000	200
36,000	40,000	300
40,000	44,000	300
44,000	48,000	300
48,000	52,000	400
52,000	56,000	400
56,000	60,000	500
60,000	64,000	500
64,000	68,000	500
68,000	72,000	600
72,000	76,000	600
76,000	80,000	600
80,000	84,000	700
84,000	88,000	700
88,000	92,000	700
92,000	96,000	800
96,000	100,000	800
100,000	104,000	900
104,000	108,000	900
108,000	112,000	900
112,000	116,000	1,000
116,000	120,000	1,000
120,000	124,000	1,000
124,000	128,000	1,100
128,000	132,000	1,100
132,000	136,000	1,100
136,000	140,000	1,200
140,000	144,000	1,200
144,000	148,000	1,200
148,000	152,000	1,300
152,000	156,000	1,300
156,000	160,000	1,400
160,000	164,000	1,400
164,000	168,000	1,400
168,000	172,000	1,500
172,000	176,000	1,500
176,000	180,000	1,500
180,000	184,000	1,600
184,000	188,000	1,600
188,000	192,000	1,600
192,000	196,000	1,700
196,000	200,000	1,700
200,000	204,000	1,800
204,000	208,000	1,800
208,000	212,000	1,800
212,000	216,000	1,900
216,000	220,000	1,900
220,000	224,000	1,900
224,000	228,000	2,000
228,000	232,000	2,000
232,000	236,000	2,000
236,000	240,000	2,100
240,000	244,000	2,100
244,000	248,000	2,100
248,000	252,000	2,200
252,000	260,000	2,200
260,000	268,000	2,300
268,000	276,000	2,400
276,000	284,000	2,400
284,000	292,000	2,500
292,000	300,000	2,600
300,000	308,000	2,700
308,000	316,000	2,700
316,000	324,000	2,800
324,000	332,000	2,900
332,000	340,000	2,900
340,000	348,000	3,000
348,000	356,000	3,100
356,000	364,000	3,200
364,000	372,000	3,200
372,000	380,000	3,300
380,000	388,000	3,400
388,000	396,000	3,400
396,000	404,000	3,500
404,000	412,000	3,600
412,000	420,000	3,700
420,000	428,000	3,700
428,000	436,000	3,800
436,000	444,000	3,900
444,000	452,000	3,900
452,000	460,000	4,000
460,000	468,000	4,100
468,000	476,000	4,200
476,000	484,000	4,200
484,000	492,000	4,300
492,000	500,000	4,400
500,000	508,000	4,500
508,000	516,000	4,500
516,000	524,000	4,600
524,000	532,000	4,700
532,000	540,000	4,700
540,000	548,000	4,800
548,000	556,000	4,900
556,000	564,000	5,000
564,000	572,000	5,000
572,000	580,000	5,100
580,000	588,000	5,200
588,000	596,000	5,200
596,000	604,000	5,300
604,000	612,000	5,400
612,000	620,000	5,500
620,000	628,000	5,500
628,000	636,000	5,600
636,000	644,000	5,700
644,000	652,000	5,700
652,000	660,000	5,800
660,000	668,000	5,900
668,000	676,000	6,000
676,000	684,000	6,000
684,000	692,000	6,100
692,000	700,000	6,200
700,000	708,000	6,300
708,000	716,000	6,300
716,000	724,000	6,400
724,000	732,000	6,500
732,000	740,000	6,500
740,000	748,000	6,600
748,000	756,000	6,700
756,000	764,000	6,800
764,000	772,000	6,800
772,000	780,000	6,900
780,000	792,000	7,000
792,000	804,000	7,100
804,000	816,000	7,200
816,000	828,000	7,300
828,000	840,000	7,400
840,000	852,000	7,500
852,000	864,000	7,600
864,000	876,000	7,700
876,000	888,000	7,800
888,000	900,000	7,900
900,000	912,000	8,100
912,000	924,000	8,200
924,000	936,000	8,300
936,000	948,000	8,400
948,000	960,000	8,500
960,000	972,000	8,600
972,000	984,000	8,700
984,000	996,000	8,800
996,000	1,008,000	8,900
1,008,000	1,020,000	9,000
1,020,000	1,032,000	9,100
1,032,000	1,044,000	9,200
1,044,000	1,056,000	9,300
1,056,000	1,068,000	9,500
1,068,000	1,080,000	9,600
1,080,000	1,092,000	9,700
1,092,000	1,104,000	9,800
1,104,000	1,116,000	9,900
1,116,000	1,128,000	10,000
1,128,000	1,140,000	10,100
1,140,000	1,152,000	10,200
1,152,000	1,164,000	10,300
1,164,000	1,176,000	10,400
1,176,000	1,188,000	10,500
1,188,000	1,200,000	10,600
1,200,000	1,212,000	10,800
1,212,000	1,224,000	10,900
1,224,000	1,236,000	11,000
1,236,000	1,248,000	11,100
1,248,000	1,260,000	11,200
1,260,000	1,272,000	11,300
1,272,000	1,284,000	11,400
1,284,000	1,296,000	11,500
1,296,000	1,308,000	11,600
1,308,000	1,320,000	11,700
1,320,000	1,332,000	11,800
1,332,000	1,344,000	11,900
1,344,000	1,356,000	12,000
1,356,000	1,368,000	12,200
1,368,000	1,380,000	12,300
1,380,000	1,392,000	12,400
1,392,000	1,404,000	12,500
1,404,000	1,416,000	12,600
1,416,000	1,428,000	12,700
1,428,000	1,440,000	12,800
1,440,000	1,452,000	12,900
1,452,000	1,464,000	13,000
1,464,000	1,476,000	13,100
1,476,000	1,488,000	13,200
1,488,000	1,500,000	13,300
1,500,000	1,512,000	13,500
1,512,000	1,524,000	13,600
1,524,000	1,536,000	13,700
1,536,000	1,548,000	13,800
1,548,000	1,560,000	13,900
1,560,000	1,576,000	14,000
1,576,000	1,592,000	14,100
1,592,000	1,608,000	14,300
1,608,000	1,624,000	14,400
1,624,000	1,640,000	14,600
1,640,000	1,656,000	14,700
1,656,000	1,672,000	14,900
1,672,000	1,688,000	15,000
1,688,000	1,704,000	15,100
1,704,000	1,720,000	15,300
1,720,000	1,736,000	15,400
1,736,000	1,752,000	15,600
1,752,000	1,768,000	15,700
1,768,000	1,784,000	15,900
1,784,000	1,800,000	16,000
1,800,000	1,816,000	16,200
1,816,000	1,832,000	16,300
1,832,000	1,848,000	16,400
1,848,000	1,864,000	16,600
1,864,000	1,880,000	16,700
1,880,000	1,896,000	16,900
1,896,000	1,912,000	17,000
1,912,000	1,928,000	17,200
1,928,000	1,944,000	17,300
1,944,000	1,960,000	17,400
1,960,000	1,976,000	17,600
1,976,000	1,992,000	17,700
1,992,000	2,008,000	17,900
2,008,000	2,024,000	18,000
2,024,000	2,040,000	18,200
2,040,000	2,056,000	18,300
2,056,000	2,072,000	18,500
2,072,000	2,088,000	18,600
2,088,000	2,104,000	18,700
2,104,000	2,120,000	18,900
2,120,000	2,136,000	19,000
2,136,000	2,152,000	19,200
2,152,000	2,168,000	19,300
2,168,000	2,184,000	19,500
2,184,000	2,200,000	19,600
2,200,000	2,216,000	19,800
2,216,000	2,232,000	19,900
2,232,000	2,248,000	20,000
2,248,000	2,264,000	20,200
2,264,000	2,280,000	20,300
2,280,000	2,296,000	20,500
2,296,000	2,312,000	20,600
2,312,000	2,328,000	20,800
2,328,000	2,344,000	20,900
2,344,000	2,360,000	21,000
2,360,000	2,376,000	21,200
2,376,000	2,392,000	21,300
2,392,000	2,408,000	21,500
2,408,000	2,424,000	21,600
2,424,000	2,440,000	21,800
2,440,000	2,456,000	21,900
2,456,000	2,472,000	22,100
2,472,000	2,488,000	22,200
2,488,000	2,504,000	22,300
2,504,000	2,520,000	22,500
2,520,000	2,536,000	22,600
2,536,000	2,552,000	22,800
2,552,000	2,568,000	22,900
2,568,000	2,584,000	23,100
2,584,000	2,600,000	23,200
2,600,000	2,620,000	23,400
2,620,000	2,640,000	23,600
2,640,000	2,660,000	23,900
2,660,000	2,680,000	24,200
2,680,000	2,700,000	24,400
2,700,000	2,720,000	24,700
2,720,000	2,740,000	25,000
2,740,000	2,760,000	25,200
2,760,000	2,780,000	25,500
2,780,000	2,800,000	25,800
2,800,000	2,820,000	26,100
2,820,000	2,840,000	26,300
2,840,000	2,860,000	26,600
2,860,000	2,880,000	26,900
2,880,000	2,900,000	27,100
2,900,000	2,920,000	27,400
2,920,000	2,940,000	27,700
2,940,000	2,960,000	27,900
2,960,000	2,980,000	28,200
2,980,000	3,000,000	28,500
3,000,000	3,020,000	28,800
3,020,000	3,040,000	29,000
3,040,000	3,060,000	29,300
3,060,000	3,080,000	29,600
3,080,000	3,100,000	29,800
3,100,000	3,120,000	30,100
3,120,000	3,140,000	30,400
3,140,000	3,160,000	30,600
3,160,000	3,180,000	30,900
3,180,000	3,200,000	31,200
3,200,000	3,220,000	31,500
3,220,000	3,240,000	31,700
3,240,000	3,260,000	32,000
3,260,000	3,280,000	32,300
3,280,000	3,300,000	32,500
3,300,000	3,320,000	32,800
3,320,000	3,340,000	33,100
3,340,000	3,360,000	33,300
3,360,000	3,380,000	33,600
3,380,000	3,400,000	33,900
3,400,000	3,420,000	34,200
3,420,000	3,440,000	34,400
3,440,000	3,460,000	34,700
3,460,000	3,480,000	35,000
3,480,000	3,500,000	35,200
3,500,000	3,520,000	35,500
3,520,000	3,540,000	35,800
3,540,000	3,560,000	36,000
3,560,000	3,580,000	36,300
3,580,000	3,600,000	36,600
3,600,000	3,620,000	36,900
3,620,000	3,640,000	37,100
3,640,000	3,660,000	37,400
3,660,000	3,680,000	37,700
3,680,000	3,700,000	37,900
3,700,000	3,720,000	38,200
3,720,000	3,740,000	38,500
3,740,000	3,760,000	38,700
3,760,000	3,780,000	39,000
3,780,000	3,800,000	39,300
3,800,000	3,820,000	39,600
3,820,000	3,840,000	39,800
3,840,000	3,860,000	40,100
3,860,000	3,880,000	40,400
3,880,000	3,900,000	40,600
3,900,000	3,920,000	40,900
3,920,000	3,940,000	41,200
3,940,000	3,960,000	41,400
3,960,000	3,980,000	41,700
3,980,000	4,000,000	42,000
4,000,000	4,020,000	42,300
4,020,000	4,040,000	42,500
4,040,000	4,060,000	42,800
4,060,000	4,080,000	43,100
4,080,000	4,100,000	43,300
4,100,000	4,120,000	43,600
4,120,000	4,140,000	43,900
4,140,000	4,160,000	44,100
4,160,000	4,180,000	44,400
4,180,000	4,200,000	44,700
4,200,000	4,220,000	45,000
4,220,000	4,240,000	45,200
4,240,000	4,260,000	45,500
4,260,000	4,280,000	45,800
4,280,000	4,300,000	46,000
4,300,000	4,320,000	46,300
4,320,000	4,340,000	46,600
4,340,000	4,360,000	46,800
4,360,000	4,380,000	47,100
4,380,000	4,400,000	47,400
4,400,000	4,420,000	47,700
4,420,000	4,440,000	47,900
4,440,000	4,460,000	48,200
4,460,000	4,480,000	48,500
4,480,000	4,500,000	48,700
4,500,000	4,520,000	49,000
4,520,000	4,540,000	49,300
4,540,000	4,560,000	49,500
4,560,000	4,580,000	49,800
4,580,000	4,600,000	50,100
4,600,000	4,620,000	50,400
4,620,000	4,640,000	50,600
4,640,000	4,660,000	50,900
4,660,000	4,680,000	51,200
4,680,000	4,700,000	51,400
4,700,000	4,720,000	51,700
4,720,000	4,740,000	52,000
4,740,000	4,760,000	52,200
4,760,000	4,780,000	52,500
4,780,000	4,800,000	52,800
4,800,000	4,820,000	53,100
4,820,000	4,840,000	53,300
4,840,000	4,860,000	53,600
4,860,000	4,880,000	53,900
4,880,000	4,900,000	54,100
4,900,000	4,920,000	54,400
4,920,000	4,940,000	54,700
4,940,000	4,960,000	54,900
4,960,000	4,980,000	55,200
4,980,000	5,000,000	55,500
5,000,000	5,020,000	55,800
5,020,000	5,040,000	56,000
5,040,000	5,060,000	56,300
5,060,000	5,080,000	56,600
5,080,000	5,100,000	56,800
5,100,000	5,120,000	57,100
5,120,000	5,140,000	57,400
5,140,000	5,160,000	57,600
5,160,000	5,180,000	57,900
5,180,000	5,200,000	58,200
5,200,000	5,220,000	58,500
5,220,000	5,240,000	58,800
5,240,000	5,260,000	59,200
5,260,000	5,280,000	59,500
5,280,000	5,300,000	59,900
5,300,000	5,320,000	60,300
5,320,000	5,340,000	60,600
5,340,000	5,360,000	61,000
5,360,000	5,380,000	61,300
5,380,000	5,400,000	61,700
5,400,000	5,420,000	62,100
5,420,000	5,440,000	62,400
5,440,000	5,460,000	62,800
5,460,000	5,480,000	63,100
5,480,000	5,500,000	63,500
5,500,000	5,520,000	63,900
5,520,000	5,540,000	64,200
5,540,000	5,560,000	64,600
5,560,000	5,580,000	64,900
5,580,000	5,600,000	65,300
5,600,000	5,620,000	65,700
5,620,000	5,640,000	66,000
5,640,000	5,660,000	66,400
5,660,000	5,680,000	66,700
5,680,000	5,700,000	67,100
5,700,000	5,720,000	67,500
5,720,000	5,740,000	67,800
5,740,000	5,760,000	68,200
5,760,000	5,780,000	68,500
5,780,000	5,800,000	68,900
5,800,000	5,820,000	69,300
5,820,000	5,840,000	69,600
5,840,000	5,860,000	70,000
5,860,000	5,880,000	70,300
5,880,000	5,900,000	70,700
5,900,000	5,920,000	71,100
5,920,000	5,940,000	71,400
5,940,000	5,960,000	71,800
5,960,000	5,980,000	72,100
5,980,000	6,000,000	72,500
6,000,000	6,020,000	72,900
6,020,000	6,040,000	73,200
6,040,000	6,060,000	73,600
6,060,000	6,080,000	73,900
6,080,000	6,100,000	74,300
6,100,000	6,120,000	74,700
6,120,000	6,140,000	75,000
6,140,000	6,160,000	75,400
6,160,000	6,180,000	75,700
6,180,000	6,200,000	76,100
6,200,000	6,220,000	76,500
6,220,000	6,240,000	76,800
6,240,000	6,260,000	77,200
6,260,000	6,280,000	77,500
6,280,000	6,300,000	77,900
6,300,000	6,320,000	78,300
6,320,000	6,340,000	78,600
6,340,000	6,360,000	79,000
6,360,000	6,380,000	79,300
6,380,000	6,400,000	79,700
6,400,000	6,420,000	80,100
6,420,000	6,440,000	80,400
6,440,000	6,460,000	80,800
6,460,000	6,480,000	81,100
6,480,000	6,500,000	81,500
6,500,000	6,520,000	81,900
6,520,000	6,540,000	82,200
6,540,000	6,560,000	82,600
6,560,000	6,580,000	82,900
6,580,000	6,600,000	83,300
6,600,000	6,620,000	83,700
6,620,000	6,640,000	84,000
6,640,000	6,660,000	84,400
6,660,000	6,680,000	84,700
6,680,000	6,700,000	85,100
6,700,000	6,720,000	85,500
6,720,000	6,740,000	85,800
6,740,000	6,760,000	86,200
6,760,000	6,780,000	86,500
6,780,000	6,800,000	86,900
6,800,000	6,820,000	87,300
6,820,000	6,840,000	87,600
6,840,000	6,860,000	88,000
6,860,000	6,880,000	88,300
6,880,000	6,900,000	88,700
6,900,000	6,920,000	89,100
6,920,000	6,940,000	89,400
6,940,000	6,960,000	89,800
6,960,000	6,980,000	90,100
6,980,000	7,000,000	90,500
7,000,000	7,020,000	90,900
7,020,000	7,040,000	91,200
7,040,000	7,060,000	91,600
7,060,000	7,080,000	91,900
7,080,000	7,100,000	92,300
7,100,000	7,120,000	92,700
7,120,000	7,140,000	93,000
7,140,000	7,160,000	93,400
7,160,000	7,180,000	93,700
7,180,000	7,200,000	94,100
7,200,000	7,220,000	94,500
7,220,000	7,240,000	94,800
7,240,000	7,260,000	95,200
7,260,000	7,280,000	95,500
7,280,000	7,300,000	95,900
7,300,000	7,320,000	96,300
7,320,000	7,340,000	96,600
7,340,000	7,360,000	97,000
7,360,000	7,380,000	97,300
7,380,000	7,400,000	97,700
7,400,000	7,420,000	98,100
7,420,000	7,440,000	98,400
7,440,000	7,460,000	98,800
7,460,000	7,480,000	99,100
7,480,000	7,500,000	99,500
7,500,000	7,520,000	99,900
7,520,000	7,540,000	100,200
7,540,000	7,560,000	100,600
7,560,000	7,580,000	100,900
7,580,000	7,600,000	101,300
7,600,000	7,620,000	101,700
7,620,000	7,640,000	102,000
7,640,000	7,660,000	102,400
7,660,000	7,680,000	102,700
7,680,000	7,700,000	103,100
7,700,000	7,720,000	103,500
7,720,000	7,740,000	103,800
7,740,000	7,760,000	104,200
7,760,000	7,780,000	104,500
7,780,000	7,800,000	104,900
7,800,000	7,820,000	105,300
7,820,000	7,840,000	105,600
7,840,000	7,860,000	106,000
7,860,000	7,880,000	106,300
7,880,000	7,900,000	106,700
7,900,000	7,920,000	107,100
7,920,000	7,940,000	107,400
7,940,000	7,960,000	107,800
7,960,000	7,980,000	108,100
7,980,000	8,000,000	108,500
8,000,000 yen or more	Amount obtained by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 1.8% and deducting 35,100 yen from the result
Note
In this Table, "amount of severance pay or other such compensation after the retirement income deduction" means the remainder obtained by deducting the retirement income deduction from the amount of severance pay or other such compensation.
Remarks
To find the tax amount, first find the amount of severance pay or other such compensation after the retirement income deduction, then find the applicable row in the "Amount of severance pay or other such compensation after the retirement income deduction" column according to that amount, and the amount stated in the "Tax amount" column of that row is the tax amount sought. In this case, where one-half of the amount of severance pay or other such compensation after the retirement income deduction of a person liable for tax whose amount of severance pay or other such compensation after the retirement income deduction is 8,000,000 yen or more has a fraction of less than 1,000 yen, the amount obtained by deducting from the amount of severance pay or other such compensation after the retirement income deduction the amount calculated by multiplying that fraction by 2 is deemed to be the amount of severance pay or other such compensation after the retirement income deduction, and where the tax amount of that person liable for tax has a fraction of less than 100 yen, the amount with that fraction rounded down is the tax amount sought.
<sup>machine translation, not official</sup>

## 附則別表第二（退職所得に係る市町村民税の特別徴収税額表） （第三百二十八条の六、第三百二十八条の十三、附則第七条関係）
<sup>suppl-3621-94/appdx-2 · https://japanlaw.org/en/local-tax-act/suppl-3621-94/appdx-2 · https://japanlaw.org/l/325AC0000000226/suppl-3621-94/appdx-2</sup>

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
円	円	円
８，０００円未満	０
８，０００	１２，０００	１００
１２，０００	１６，０００	１００
１６，０００	２０，０００	２００
２０，０００	２４，０００	２００
２４，０００	２８，０００	３００
２８，０００	３２，０００	３００
３２，０００	３６，０００	４００
３６，０００	４０，０００	４００
４０，０００	４４，０００	５００
４４，０００	４８，０００	５００
４８，０００	５２，０００	６００
５２，０００	５６，０００	７００
５６，０００	６０，０００	７００
６０，０００	６４，０００	８００
６４，０００	６８，０００	８００
６８，０００	７２，０００	９００
７２，０００	７６，０００	９００
７６，０００	８０，０００	１，０００
８０，０００	８４，０００	１，０００
８４，０００	８８，０００	１，１００
８８，０００	９２，０００	１，１００
９２，０００	９６，０００	１，２００
９６，０００	１００，０００	１，２００
１００，０００	１０４，０００	１，３００
１０４，０００	１０８，０００	１，４００
１０８，０００	１１２，０００	１，４００
１１２，０００	１１６，０００	１，５００
１１６，０００	１２０，０００	１，５００
１２０，０００	１２４，０００	１，６００
１２４，０００	１２８，０００	１，６００
１２８，０００	１３２，０００	１，７００
１３２，０００	１３６，０００	１，７００
１３６，０００	１４０，０００	１，８００
１４０，０００	１４４，０００	１，８００
１４４，０００	１４８，０００	１，９００
１４８，０００	１５２，０００	１，９００
１５２，０００	１５６，０００	２，０００
１５６，０００	１６０，０００	２，１００
１６０，０００	１６４，０００	２，１００
１６４，０００	１６８，０００	２，２００
１６８，０００	１７２，０００	２，２００
１７２，０００	１７６，０００	２，３００
１７６，０００	１８０，０００	２，３００
１８０，０００	１８４，０００	２，４００
１８４，０００	１８８，０００	２，４００
１８８，０００	１９２，０００	２，５００
１９２，０００	１９６，０００	２，５００
１９６，０００	２００，０００	２，６００
２００，０００	２０４，０００	２，７００
２０４，０００	２０８，０００	２，７００
２０８，０００	２１２，０００	２，８００
２１２，０００	２１６，０００	２，８００
２１６，０００	２２０，０００	２，９００
２２０，０００	２２４，０００	２，９００
２２４，０００	２２８，０００	３，０００
２２８，０００	２３２，０００	３，０００
２３２，０００	２３６，０００	３，１００
２３６，０００	２４０，０００	３，１００
２４０，０００	２４４，０００	３，２００
２４４，０００	２４８，０００	３，２００
２４８，０００	２５２，０００	３，３００
２５２，０００	２６０，０００	３，４００
２６０，０００	２６８，０００	３，５００
２６８，０００	２７６，０００	３，６００
２７６，０００	２８４，０００	３，７００
２８４，０００	２９２，０００	３，８００
２９２，０００	３００，０００	３，９００
３００，０００	３０８，０００	４，０００
３０８，０００	３１６，０００	４，１００
３１６，０００	３２４，０００	４，２００
３２４，０００	３３２，０００	４，３００
３３２，０００	３４０，０００	４，４００
３４０，０００	３４８，０００	４，５００
３４８，０００	３５６，０００	４，６００
３５６，０００	３６４，０００	４，８００
３６４，０００	３７２，０００	４，９００
３７２，０００	３８０，０００	５，０００
３８０，０００	３８８，０００	５，１００
３８８，０００	３９６，０００	５，２００
３９６，０００	４０４，０００	５，３００
４０４，０００	４１２，０００	５，４００
４１２，０００	４２０，０００	５，５００
４２０，０００	４２８，０００	５，６００
４２８，０００	４３６，０００	５，７００
４３６，０００	４４４，０００	５，８００
４４４，０００	４５２，０００	５，９００
４５２，０００	４６０，０００	６，１００
４６０，０００	４６８，０００	６，２００
４６８，０００	４７６，０００	６，３００
４７６，０００	４８４，０００	６，４００
４８４，０００	４９２，０００	６，５００
４９２，０００	５００，０００	６，６００
５００，０００	５０８，０００	６，７００
５０８，０００	５１６，０００	６，８００
５１６，０００	５２４，０００	６，９００
５２４，０００	５３２，０００	７，０００
５３２，０００	５４０，０００	７，１００
５４０，０００	５４８，０００	７，２００
５４８，０００	５５６，０００	７，３００
５５６，０００	５６４，０００	７，５００
５６４，０００	５７２，０００	７，６００
５７２，０００	５８０，０００	７，７００
５８０，０００	５８８，０００	７，８００
５８８，０００	５９６，０００	７，９００
５９６，０００	６０４，０００	８，０００
６０４，０００	６１２，０００	８，１００
６１２，０００	６２０，０００	８，２００
６２０，０００	６２８，０００	８，３００
６２８，０００	６３６，０００	８，４００
６３６，０００	６４４，０００	８，５００
６４４，０００	６５２，０００	８，６００
６５２，０００	６６０，０００	８，８００
６６０，０００	６６８，０００	８，９００
６６８，０００	６７６，０００	９，０００
６７６，０００	６８４，０００	９，１００
６８４，０００	６９２，０００	９，２００
６９２，０００	７００，０００	９，３００
７００，０００	７０８，０００	９，４００
７０８，０００	７１６，０００	９，５００
７１６，０００	７２４，０００	９，６００
７２４，０００	７３２，０００	９，７００
７３２，０００	７４０，０００	９，８００
７４０，０００	７４８，０００	９，９００
７４８，０００	７５６，０００	１０，０００
７５６，０００	７６４，０００	１０，２００
７６４，０００	７７２，０００	１０，３００
７７２，０００	７８０，０００	１０，４００
７８０，０００	７９２，０００	１０，５００
７９２，０００	８０４，０００	１０，６００
８０４，０００	８１６，０００	１０，８００
８１６，０００	８２８，０００	１１，０００
８２８，０００	８４０，０００	１１，１００
８４０，０００	８５２，０００	１１，３００
８５２，０００	８６４，０００	１１，５００
８６４，０００	８７６，０００	１１，６００
８７６，０００	８８８，０００	１１，８００
８８８，０００	９００，０００	１１，９００
９００，０００	９１２，０００	１２，１００
９１２，０００	９２４，０００	１２，３００
９２４，０００	９３６，０００	１２，４００
９３６，０００	９４８，０００	１２，６００
９４８，０００	９６０，０００	１２，７００
９６０，０００	９７２，０００	１２，９００
９７２，０００	９８４，０００	１３，１００
９８４，０００	９９６，０００	１３，２００
９９６，０００	１，００８，０００	１３，４００
１，００８，０００	１，０２０，０００	１３，６００
１，０２０，０００	１，０３２，０００	１３，７００
１，０３２，０００	１，０４４，０００	１３，９００
１，０４４，０００	１，０５６，０００	１４，０００
１，０５６，０００	１，０６８，０００	１４，２００
１，０６８，０００	１，０８０，０００	１４，４００
１，０８０，０００	１，０９２，０００	１４，５００
１，０９２，０００	１，１０４，０００	１４，７００
１，１０４，０００	１，１１６，０００	１４，９００
１，１１６，０００	１，１２８，０００	１５，０００
１，１２８，０００	１，１４０，０００	１５，２００
１，１４０，０００	１，１５２，０００	１５，３００
１，１５２，０００	１，１６４，０００	１５，５００
１，１６４，０００	１，１７６，０００	１５，７００
１，１７６，０００	１，１８８，０００	１５，８００
１，１８８，０００	１，２００，０００	１６，０００
１，２００，０００	１，２１２，０００	１６，２００
１，２１２，０００	１，２２４，０００	１６，４００
１，２２４，０００	１，２３６，０００	１６，７００
１，２３６，０００	１，２４８，０００	１７，０００
１，２４８，０００	１，２６０，０００	１７，２００
１，２６０，０００	１，２７２，０００	１７，５００
１，２７２，０００	１，２８４，０００	１７，８００
１，２８４，０００	１，２９６，０００	１８，０００
１，２９６，０００	１，３０８，０００	１８，３００
１，３０８，０００	１，３２０，０００	１８，６００
１，３２０，０００	１，３３２，０００	１８，９００
１，３３２，０００	１，３４４，０００	１９，１００
１，３４４，０００	１，３５６，０００	１９，４００
１，３５６，０００	１，３６８，０００	１９，７００
１，３６８，０００	１，３８０，０００	１９，９００
１，３８０，０００	１，３９２，０００	２０，２００
１，３９２，０００	１，４０４，０００	２０，５００
１，４０４，０００	１，４１６，０００	２０，７００
１，４１６，０００	１，４２８，０００	２１，０００
１，４２８，０００	１，４４０，０００	２１，３００
１，４４０，０００	１，４５２，０００	２１，６００
１，４５２，０００	１，４６４，０００	２１，８００
１，４６４，０００	１，４７６，０００	２２，１００
１，４７６，０００	１，４８８，０００	２２，４００
１，４８８，０００	１，５００，０００	２２，６００
１，５００，０００	１，５１２，０００	２２，９００
１，５１２，０００	１，５２４，０００	２３，２００
１，５２４，０００	１，５３６，０００	２３，４００
１，５３６，０００	１，５４８，０００	２３，７００
１，５４８，０００	１，５６０，０００	２４，０００
１，５６０，０００	１，５７６，０００	２４，３００
１，５７６，０００	１，５９２，０００	２４，６００
１，５９２，０００	１，６０８，０００	２５，０００
１，６０８，０００	１，６２４，０００	２５，３００
１，６２４，０００	１，６４０，０００	２５，７００
１，６４０，０００	１，６５６，０００	２６，１００
１，６５６，０００	１，６７２，０００	２６，４００
１，６７２，０００	１，６８８，０００	２６，８００
１，６８８，０００	１，７０４，０００	２７，１００
１，７０４，０００	１，７２０，０００	２７，５００
１，７２０，０００	１，７３６，０００	２７，９００
１，７３６，０００	１，７５２，０００	２８，２００
１，７５２，０００	１，７６８，０００	２８，６００
１，７６８，０００	１，７８４，０００	２８，９００
１，７８４，０００	１，８００，０００	２９，３００
１，８００，０００	１，８１６，０００	２９，７００
１，８１６，０００	１，８３２，０００	３０，０００
１，８３２，０００	１，８４８，０００	３０，４００
１，８４８，０００	１，８６４，０００	３０，７００
１，８６４，０００	１，８８０，０００	３１，１００
１，８８０，０００	１，８９６，０００	３１，５００
１，８９６，０００	１，９１２，０００	３１，８００
１，９１２，０００	１，９２８，０００	３２，２００
１，９２８，０００	１，９４４，０００	３２，５００
１，９４４，０００	１，９６０，０００	３２，９００
１，９６０，０００	１，９７６，０００	３３，３００
１，９７６，０００	１，９９２，０００	３３，６００
１，９９２，０００	２，００８，０００	３４，０００
２，００８，０００	２，０２４，０００	３４，３００
２，０２４，０００	２，０４０，０００	３４，７００
２，０４０，０００	２，０５６，０００	３５，１００
２，０５６，０００	２，０７２，０００	３５，４００
２，０７２，０００	２，０８８，０００	３５，８００
２，０８８，０００	２，１０４，０００	３６，１００
２，１０４，０００	２，１２０，０００	３６，５００
２，１２０，０００	２，１３６，０００	３６，９００
２，１３６，０００	２，１５２，０００	３７，２００
２，１５２，０００	２，１６８，０００	３７，６００
２，１６８，０００	２，１８４，０００	３７，９００
２，１８４，０００	２，２００，０００	３８，３００
２，２００，０００	２，２１６，０００	３８，７００
２，２１６，０００	２，２３２，０００	３９，０００
２，２３２，０００	２，２４８，０００	３９，４００
２，２４８，０００	２，２６４，０００	３９，７００
２，２６４，０００	２，２８０，０００	４０，１００
２，２８０，０００	２，２９６，０００	４０，５００
２，２９６，０００	２，３１２，０００	４０，８００
２，３１２，０００	２，３２８，０００	４１，２００
２，３２８，０００	２，３４４，０００	４１，５００
２，３４４，０００	２，３６０，０００	４１，９００
２，３６０，０００	２，３７６，０００	４２，３００
２，３７６，０００	２，３９２，０００	４２，６００
２，３９２，０００	２，４０８，０００	４３，０００
２，４０８，０００	２，４２４，０００	４３，３００
２，４２４，０００	２，４４０，０００	４３，７００
２，４４０，０００	２，４５６，０００	４４，１００
２，４５６，０００	２，４７２，０００	４４，４００
２，４７２，０００	２，４８８，０００	４４，８００
２，４８８，０００	２，５０４，０００	４５，１００
２，５０４，０００	２，５２０，０００	４５，５００
２，５２０，０００	２，５３６，０００	４５，９００
２，５３６，０００	２，５５２，０００	４６，２００
２，５５２，０００	２，５６８，０００	４６，６００
２，５６８，０００	２，５８４，０００	４６，９００
２，５８４，０００	２，６００，０００	４７，３００
２，６００，０００	２，６２０，０００	４７，７００
２，６２０，０００	２，６４０，０００	４８，３００
２，６４０，０００	２，６６０，０００	４８，９００
２，６６０，０００	２，６８０，０００	４９，５００
２，６８０，０００	２，７００，０００	５０，２００
２，７００，０００	２，７２０，０００	５０，８００
２，７２０，０００	２，７４０，０００	５１，４００
２，７４０，０００	２，７６０，０００	５２，１００
２，７６０，０００	２，７８０，０００	５２，７００
２，７８０，０００	２，８００，０００	５３，３００
２，８００，０００	２，８２０，０００	５４，０００
２，８２０，０００	２，８４０，０００	５４，６００
２，８４０，０００	２，８６０，０００	５５，２００
２，８６０，０００	２，８８０，０００	５５，８００
２，８８０，０００	２，９００，０００	５６，５００
２，９００，０００	２，９２０，０００	５７，１００
２，９２０，０００	２，９４０，０００	５７，７００
２，９４０，０００	２，９６０，０００	５８，４００
２，９６０，０００	２，９８０，０００	５９，０００
２，９８０，０００	３，０００，０００	５９，６００
３，０００，０００	３，０２０，０００	６０，３００
３，０２０，０００	３，０４０，０００	６０，９００
３，０４０，０００	３，０６０，０００	６１，５００
３，０６０，０００	３，０８０，０００	６２，１００
３，０８０，０００	３，１００，０００	６２，８００
３，１００，０００	３，１２０，０００	６３，４００
３，１２０，０００	３，１４０，０００	６４，０００
３，１４０，０００	３，１６０，０００	６４，７００
３，１６０，０００	３，１８０，０００	６５，３００
３，１８０，０００	３，２００，０００	６５，９００
３，２００，０００	３，２２０，０００	６６，６００
３，２２０，０００	３，２４０，０００	６７，２００
３，２４０，０００	３，２６０，０００	６７，８００
３，２６０，０００	３，２８０，０００	６８，４００
３，２８０，０００	３，３００，０００	６９，１００
３，３００，０００	３，３２０，０００	６９，７００
３，３２０，０００	３，３４０，０００	７０，３００
３，３４０，０００	３，３６０，０００	７１，０００
３，３６０，０００	３，３８０，０００	７１，６００
３，３８０，０００	３，４００，０００	７２，２００
３，４００，０００	３，４２０，０００	７２，９００
３，４２０，０００	３，４４０，０００	７３，５００
３，４４０，０００	３，４６０，０００	７４，１００
３，４６０，０００	３，４８０，０００	７４，７００
３，４８０，０００	３，５００，０００	７５，４００
３，５００，０００	３，５２０，０００	７６，０００
３，５２０，０００	３，５４０，０００	７６，６００
３，５４０，０００	３，５６０，０００	７７，３００
３，５６０，０００	３，５８０，０００	７７，９００
３，５８０，０００	３，６００，０００	７８，５００
３，６００，０００	３，６２０，０００	７９，２００
３，６２０，０００	３，６４０，０００	７９，８００
３，６４０，０００	３，６６０，０００	８０，４００
３，６６０，０００	３，６８０，０００	８１，０００
３，６８０，０００	３，７００，０００	８１，７００
３，７００，０００	３，７２０，０００	８２，３００
３，７２０，０００	３，７４０，０００	８２，９００
３，７４０，０００	３，７６０，０００	８３，６００
３，７６０，０００	３，７８０，０００	８４，２００
３，７８０，０００	３，８００，０００	８４，８００
３，８００，０００	３，８２０，０００	８５，５００
３，８２０，０００	３，８４０，０００	８６，１００
３，８４０，０００	３，８６０，０００	８６，７００
３，８６０，０００	３，８８０，０００	８７，３００
３，８８０，０００	３，９００，０００	８８，０００
３，９００，０００	３，９２０，０００	８８，６００
３，９２０，０００	３，９４０，０００	８９，２００
３，９４０，０００	３，９６０，０００	８９，９００
３，９６０，０００	３，９８０，０００	９０，５００
３，９８０，０００	４，０００，０００	９１，１００
４，０００，０００	４，０２０，０００	９１，８００
４，０２０，０００	４，０４０，０００	９２，４００
４，０４０，０００	４，０６０，０００	９３，０００
４，０６０，０００	４，０８０，０００	９３，６００
４，０８０，０００	４，１００，０００	９４，３００
４，１００，０００	４，１２０，０００	９４，９００
４，１２０，０００	４，１４０，０００	９５，５００
４，１４０，０００	４，１６０，０００	９６，２００
４，１６０，０００	４，１８０，０００	９６，８００
４，１８０，０００	４，２００，０００	９７，４００
４，２００，０００	４，２２０，０００	９８，１００
４，２２０，０００	４，２４０，０００	９８，７００
４，２４０，０００	４，２６０，０００	９９，３００
４，２６０，０００	４，２８０，０００	９９，９００
４，２８０，０００	４，３００，０００	１００，６００
４，３００，０００	４，３２０，０００	１０１，２００
４，３２０，０００	４，３４０，０００	１０１，８００
４，３４０，０００	４，３６０，０００	１０２，５００
４，３６０，０００	４，３８０，０００	１０３，１００
４，３８０，０００	４，４００，０００	１０３，７００
４，４００，０００	４，４２０，０００	１０４，４００
４，４２０，０００	４，４４０，０００	１０５，０００
４，４４０，０００	４，４６０，０００	１０５，６００
４，４６０，０００	４，４８０，０００	１０６，２００
４，４８０，０００	４，５００，０００	１０６，９００
４，５００，０００	４，５２０，０００	１０７，５００
４，５２０，０００	４，５４０，０００	１０８，１００
４，５４０，０００	４，５６０，０００	１０８，８００
４，５６０，０００	４，５８０，０００	１０９，４００
４，５８０，０００	４，６００，０００	１１０，０００
４，６００，０００	４，６２０，０００	１１０，７００
４，６２０，０００	４，６４０，０００	１１１，３００
４，６４０，０００	４，６６０，０００	１１１，９００
４，６６０，０００	４，６８０，０００	１１２，５００
４，６８０，０００	４，７００，０００	１１３，２００
４，７００，０００	４，７２０，０００	１１３，８００
４，７２０，０００	４，７４０，０００	１１４，４００
４，７４０，０００	４，７６０，０００	１１５，１００
４，７６０，０００	４，７８０，０００	１１５，７００
４，７８０，０００	４，８００，０００	１１６，３００
４，８００，０００	４，８２０，０００	１１７，０００
４，８２０，０００	４，８４０，０００	１１７，６００
４，８４０，０００	４，８６０，０００	１１８，２００
４，８６０，０００	４，８８０，０００	１１８，８００
４，８８０，０００	４，９００，０００	１１９，５００
４，９００，０００	４，９２０，０００	１２０，１００
４，９２０，０００	４，９４０，０００	１２０，７００
４，９４０，０００	４，９６０，０００	１２１，４００
４，９６０，０００	４，９８０，０００	１２２，０００
４，９８０，０００	５，０００，０００	１２２，６００
５，０００，０００	５，０２０，０００	１２３，３００
５，０２０，０００	５，０４０，０００	１２３，９００
５，０４０，０００	５，０６０，０００	１２４，５００
５，０６０，０００	５，０８０，０００	１２５，１００
５，０８０，０００	５，１００，０００	１２５，８００
５，１００，０００	５，１２０，０００	１２６，４００
５，１２０，０００	５，１４０，０００	１２７，０００
５，１４０，０００	５，１６０，０００	１２７，７００
５，１６０，０００	５，１８０，０００	１２８，３００
５，１８０，０００	５，２００，０００	１２８，９００
５，２００，０００	５，２２０，０００	１２９，６００
５，２２０，０００	５，２４０，０００	１３０，３００
５，２４０，０００	５，２６０，０００	１３１，０００
５，２６０，０００	５，２８０，０００	１３１，７００
５，２８０，０００	５，３００，０００	１３２，４００
５，３００，０００	５，３２０，０００	１３３，２００
５，３２０，０００	５，３４０，０００	１３３，９００
５，３４０，０００	５，３６０，０００	１３４，６００
５，３６０，０００	５，３８０，０００	１３５，３００
５，３８０，０００	５，４００，０００	１３６，０００
５，４００，０００	５，４２０，０００	１３６，８００
５，４２０，０００	５，４４０，０００	１３７，５００
５，４４０，０００	５，４６０，０００	１３８，２００
５，４６０，０００	５，４８０，０００	１３８，９００
５，４８０，０００	５，５００，０００	１３９，６００
５，５００，０００	５，５２０，０００	１４０，４００
５，５２０，０００	５，５４０，０００	１４１，１００
５，５４０，０００	５，５６０，０００	１４１，８００
５，５６０，０００	５，５８０，０００	１４２，５００
５，５８０，０００	５，６００，０００	１４３，２００
５，６００，０００	５，６２０，０００	１４４，０００
５，６２０，０００	５，６４０，０００	１４４，７００
５，６４０，０００	５，６６０，０００	１４５，４００
５，６６０，０００	５，６８０，０００	１４６，１００
５，６８０，０００	５，７００，０００	１４６，８００
５，７００，０００	５，７２０，０００	１４７，６００
５，７２０，０００	５，７４０，０００	１４８，３００
５，７４０，０００	５，７６０，０００	１４９，０００
５，７６０，０００	５，７８０，０００	１４９，７００
５，７８０，０００	５，８００，０００	１５０，４００
５，８００，０００	５，８２０，０００	１５１，２００
５，８２０，０００	５，８４０，０００	１５１，９００
５，８４０，０００	５，８６０，０００	１５２，６００
５，８６０，０００	５，８８０，０００	１５３，３００
５，８８０，０００	５，９００，０００	１５４，０００
５，９００，０００	５，９２０，０００	１５４，８００
５，９２０，０００	５，９４０，０００	１５５，５００
５，９４０，０００	５，９６０，０００	１５６，２００
５，９６０，０００	５，９８０，０００	１５６，９００
５，９８０，０００	６，０００，０００	１５７，６００
６，０００，０００	６，０２０，０００	１５８，４００
６，０２０，０００	６，０４０，０００	１５９，１００
６，０４０，０００	６，０６０，０００	１５９，８００
６，０６０，０００	６，０８０，０００	１６０，５００
６，０８０，０００	６，１００，０００	１６１，２００
６，１００，０００	６，１２０，０００	１６２，０００
６，１２０，０００	６，１４０，０００	１６２，７００
６，１４０，０００	６，１６０，０００	１６３，４００
６，１６０，０００	６，１８０，０００	１６４，１００
６，１８０，０００	６，２００，０００	１６４，８００
６，２００，０００	６，２２０，０００	１６５，６００
６，２２０，０００	６，２４０，０００	１６６，３００
６，２４０，０００	６，２６０，０００	１６７，０００
６，２６０，０００	６，２８０，０００	１６７，７００
６，２８０，０００	６，３００，０００	１６８，４００
６，３００，０００	６，３２０，０００	１６９，２００
６，３２０，０００	６，３４０，０００	１６９，９００
６，３４０，０００	６，３６０，０００	１７０，６００
６，３６０，０００	６，３８０，０００	１７１，３００
６，３８０，０００	６，４００，０００	１７２，０００
６，４００，０００	６，４２０，０００	１７２，８００
６，４２０，０００	６，４４０，０００	１７３，５００
６，４４０，０００	６，４６０，０００	１７４，２００
６，４６０，０００	６，４８０，０００	１７４，９００
６，４８０，０００	６，５００，０００	１７５，６００
６，５００，０００	６，５２０，０００	１７６，４００
６，５２０，０００	６，５４０，０００	１７７，１００
６，５４０，０００	６，５６０，０００	１７７，８００
６，５６０，０００	６，５８０，０００	１７８，５００
６，５８０，０００	６，６００，０００	１７９，２００
６，６００，０００	６，６２０，０００	１８０，０００
６，６２０，０００	６，６４０，０００	１８０，７００
６，６４０，０００	６，６６０，０００	１８１，４００
６，６６０，０００	６，６８０，０００	１８２，１００
６，６８０，０００	６，７００，０００	１８２，８００
６，７００，０００	６，７２０，０００	１８３，６００
６，７２０，０００	６，７４０，０００	１８４，３００
６，７４０，０００	６，７６０，０００	１８５，０００
６，７６０，０００	６，７８０，０００	１８５，７００
６，７８０，０００	６，８００，０００	１８６，４００
６，８００，０００	６，８２０，０００	１８７，２００
６，８２０，０００	６，８４０，０００	１８７，９００
６，８４０，０００	６，８６０，０００	１８８，６００
６，８６０，０００	６，８８０，０００	１８９，３００
６，８８０，０００	６，９００，０００	１９０，０００
６，９００，０００	６，９２０，０００	１９０，８００
６，９２０，０００	６，９４０，０００	１９１，５００
６，９４０，０００	６，９６０，０００	１９２，２００
６，９６０，０００	６，９８０，０００	１９２，９００
６，９８０，０００	７，０００，０００	１９３，６００
７，０００，０００	７，０２０，０００	１９４，４００
７，０２０，０００	７，０４０，０００	１９５，１００
７，０４０，０００	７，０６０，０００	１９５，８００
７，０６０，０００	７，０８０，０００	１９６，５００
７，０８０，０００	７，１００，０００	１９７，２００
７，１００，０００	７，１２０，０００	１９８，０００
７，１２０，０００	７，１４０，０００	１９８，７００
７，１４０，０００	７，１６０，０００	１９９，４００
７，１６０，０００	７，１８０，０００	２００，１００
７，１８０，０００	７，２００，０００	２００，８００
７，２００，０００	７，２２０，０００	２０１，６００
７，２２０，０００	７，２４０，０００	２０２，３００
７，２４０，０００	７，２６０，０００	２０３，０００
７，２６０，０００	７，２８０，０００	２０３，７００
７，２８０，０００	７，３００，０００	２０４，４００
７，３００，０００	７，３２０，０００	２０５，２００
７，３２０，０００	７，３４０，０００	２０５，９００
７，３４０，０００	７，３６０，０００	２０６，６００
７，３６０，０００	７，３８０，０００	２０７，３００
７，３８０，０００	７，４００，０００	２０８，０００
７，４００，０００	７，４２０，０００	２０８，８００
７，４２０，０００	７，４４０，０００	２０９，５００
７，４４０，０００	７，４６０，０００	２１０，２００
７，４６０，０００	７，４８０，０００	２１０，９００
７，４８０，０００	７，５００，０００	２１１，６００
７，５００，０００	７，５２０，０００	２１２，４００
７，５２０，０００	７，５４０，０００	２１３，１００
７，５４０，０００	７，５６０，０００	２１３，８００
７，５６０，０００	７，５８０，０００	２１４，５００
７，５８０，０００	７，６００，０００	２１５，２００
７，６００，０００	７，６２０，０００	２１６，０００
７，６２０，０００	７，６４０，０００	２１６，７００
７，６４０，０００	７，６６０，０００	２１７，４００
７，６６０，０００	７，６８０，０００	２１８，１００
７，６８０，０００	７，７００，０００	２１８，８００
７，７００，０００	７，７２０，０００	２１９，６００
７，７２０，０００	７，７４０，０００	２２０，３００
７，７４０，０００	７，７６０，０００	２２１，０００
７，７６０，０００	７，７８０，０００	２２１，７００
７，７８０，０００	７，８００，０００	２２２，４００
７，８００，０００	７，８２０，０００	２２３，２００
７，８２０，０００	７，８４０，０００	２２３，９００
７，８４０，０００	７，８６０，０００	２２４，６００
７，８６０，０００	７，８８０，０００	２２５，３００
７，８８０，０００	７，９００，０００	２２６，０００
７，９００，０００	７，９２０，０００	２２６，８００
７，９２０，０００	７，９４０，０００	２２７，５００
７，９４０，０００	７，９６０，０００	２２８，２００
７，９６０，０００	７，９８０，０００	２２８，９００
７，９８０，０００	８，０００，０００	２２９，６００
８，０００，０００	９，２００，０００	退職所得控除額控除後の退職手当等の金額に３．６％を乗じて算出した金額から５７，６００円を控除した金額
９，２００，０００	１９，０００，０００	退職所得控除額控除後の退職手当等の金額に４．５％を乗じて算出した金額から１４０，４００円を控除した金額
１９，０００，０００	３８，０００，０００	退職所得控除額控除後の退職手当等の金額に４．９５％を乗じて算出した金額から２２５，９００円を控除した金額
３８，０００，０００円以上	退職所得控除額控除後の退職手当等の金額に５．４％を乗じて算出した金額から３９６，９００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、退職所得控除額控除後の退職手当等の金額を求め、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８，０００，０００円以上の納税義務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、その納税義務者の税額に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。
Amount of severance pay or other such compensation after the retirement income deduction	Tax amount
or more	less than
yen	yen	yen
Less than 8,000 yen	0
8,000	12,000	100
12,000	16,000	100
16,000	20,000	200
20,000	24,000	200
24,000	28,000	300
28,000	32,000	300
32,000	36,000	400
36,000	40,000	400
40,000	44,000	500
44,000	48,000	500
48,000	52,000	600
52,000	56,000	700
56,000	60,000	700
60,000	64,000	800
64,000	68,000	800
68,000	72,000	900
72,000	76,000	900
76,000	80,000	1,000
80,000	84,000	1,000
84,000	88,000	1,100
88,000	92,000	1,100
92,000	96,000	1,200
96,000	100,000	1,200
100,000	104,000	1,300
104,000	108,000	1,400
108,000	112,000	1,400
112,000	116,000	1,500
116,000	120,000	1,500
120,000	124,000	1,600
124,000	128,000	1,600
128,000	132,000	1,700
132,000	136,000	1,700
136,000	140,000	1,800
140,000	144,000	1,800
144,000	148,000	1,900
148,000	152,000	1,900
152,000	156,000	2,000
156,000	160,000	2,100
160,000	164,000	2,100
164,000	168,000	2,200
168,000	172,000	2,200
172,000	176,000	2,300
176,000	180,000	2,300
180,000	184,000	2,400
184,000	188,000	2,400
188,000	192,000	2,500
192,000	196,000	2,500
196,000	200,000	2,600
200,000	204,000	2,700
204,000	208,000	2,700
208,000	212,000	2,800
212,000	216,000	2,800
216,000	220,000	2,900
220,000	224,000	2,900
224,000	228,000	3,000
228,000	232,000	3,000
232,000	236,000	3,100
236,000	240,000	3,100
240,000	244,000	3,200
244,000	248,000	3,200
248,000	252,000	3,300
252,000	260,000	3,400
260,000	268,000	3,500
268,000	276,000	3,600
276,000	284,000	3,700
284,000	292,000	3,800
292,000	300,000	3,900
300,000	308,000	4,000
308,000	316,000	4,100
316,000	324,000	4,200
324,000	332,000	4,300
332,000	340,000	4,400
340,000	348,000	4,500
348,000	356,000	4,600
356,000	364,000	4,800
364,000	372,000	4,900
372,000	380,000	5,000
380,000	388,000	5,100
388,000	396,000	5,200
396,000	404,000	5,300
404,000	412,000	5,400
412,000	420,000	5,500
420,000	428,000	5,600
428,000	436,000	5,700
436,000	444,000	5,800
444,000	452,000	5,900
452,000	460,000	6,100
460,000	468,000	6,200
468,000	476,000	6,300
476,000	484,000	6,400
484,000	492,000	6,500
492,000	500,000	6,600
500,000	508,000	6,700
508,000	516,000	6,800
516,000	524,000	6,900
524,000	532,000	7,000
532,000	540,000	7,100
540,000	548,000	7,200
548,000	556,000	7,300
556,000	564,000	7,500
564,000	572,000	7,600
572,000	580,000	7,700
580,000	588,000	7,800
588,000	596,000	7,900
596,000	604,000	8,000
604,000	612,000	8,100
612,000	620,000	8,200
620,000	628,000	8,300
628,000	636,000	8,400
636,000	644,000	8,500
644,000	652,000	8,600
652,000	660,000	8,800
660,000	668,000	8,900
668,000	676,000	9,000
676,000	684,000	9,100
684,000	692,000	9,200
692,000	700,000	9,300
700,000	708,000	9,400
708,000	716,000	9,500
716,000	724,000	9,600
724,000	732,000	9,700
732,000	740,000	9,800
740,000	748,000	9,900
748,000	756,000	10,000
756,000	764,000	10,200
764,000	772,000	10,300
772,000	780,000	10,400
780,000	792,000	10,500
792,000	804,000	10,600
804,000	816,000	10,800
816,000	828,000	11,000
828,000	840,000	11,100
840,000	852,000	11,300
852,000	864,000	11,500
864,000	876,000	11,600
876,000	888,000	11,800
888,000	900,000	11,900
900,000	912,000	12,100
912,000	924,000	12,300
924,000	936,000	12,400
936,000	948,000	12,600
948,000	960,000	12,700
960,000	972,000	12,900
972,000	984,000	13,100
984,000	996,000	13,200
996,000	1,008,000	13,400
1,008,000	1,020,000	13,600
1,020,000	1,032,000	13,700
1,032,000	1,044,000	13,900
1,044,000	1,056,000	14,000
1,056,000	1,068,000	14,200
1,068,000	1,080,000	14,400
1,080,000	1,092,000	14,500
1,092,000	1,104,000	14,700
1,104,000	1,116,000	14,900
1,116,000	1,128,000	15,000
1,128,000	1,140,000	15,200
1,140,000	1,152,000	15,300
1,152,000	1,164,000	15,500
1,164,000	1,176,000	15,700
1,176,000	1,188,000	15,800
1,188,000	1,200,000	16,000
1,200,000	1,212,000	16,200
1,212,000	1,224,000	16,400
1,224,000	1,236,000	16,700
1,236,000	1,248,000	17,000
1,248,000	1,260,000	17,200
1,260,000	1,272,000	17,500
1,272,000	1,284,000	17,800
1,284,000	1,296,000	18,000
1,296,000	1,308,000	18,300
1,308,000	1,320,000	18,600
1,320,000	1,332,000	18,900
1,332,000	1,344,000	19,100
1,344,000	1,356,000	19,400
1,356,000	1,368,000	19,700
1,368,000	1,380,000	19,900
1,380,000	1,392,000	20,200
1,392,000	1,404,000	20,500
1,404,000	1,416,000	20,700
1,416,000	1,428,000	21,000
1,428,000	1,440,000	21,300
1,440,000	1,452,000	21,600
1,452,000	1,464,000	21,800
1,464,000	1,476,000	22,100
1,476,000	1,488,000	22,400
1,488,000	1,500,000	22,600
1,500,000	1,512,000	22,900
1,512,000	1,524,000	23,200
1,524,000	1,536,000	23,400
1,536,000	1,548,000	23,700
1,548,000	1,560,000	24,000
1,560,000	1,576,000	24,300
1,576,000	1,592,000	24,600
1,592,000	1,608,000	25,000
1,608,000	1,624,000	25,300
1,624,000	1,640,000	25,700
1,640,000	1,656,000	26,100
1,656,000	1,672,000	26,400
1,672,000	1,688,000	26,800
1,688,000	1,704,000	27,100
1,704,000	1,720,000	27,500
1,720,000	1,736,000	27,900
1,736,000	1,752,000	28,200
1,752,000	1,768,000	28,600
1,768,000	1,784,000	28,900
1,784,000	1,800,000	29,300
1,800,000	1,816,000	29,700
1,816,000	1,832,000	30,000
1,832,000	1,848,000	30,400
1,848,000	1,864,000	30,700
1,864,000	1,880,000	31,100
1,880,000	1,896,000	31,500
1,896,000	1,912,000	31,800
1,912,000	1,928,000	32,200
1,928,000	1,944,000	32,500
1,944,000	1,960,000	32,900
1,960,000	1,976,000	33,300
1,976,000	1,992,000	33,600
1,992,000	2,008,000	34,000
2,008,000	2,024,000	34,300
2,024,000	2,040,000	34,700
2,040,000	2,056,000	35,100
2,056,000	2,072,000	35,400
2,072,000	2,088,000	35,800
2,088,000	2,104,000	36,100
2,104,000	2,120,000	36,500
2,120,000	2,136,000	36,900
2,136,000	2,152,000	37,200
2,152,000	2,168,000	37,600
2,168,000	2,184,000	37,900
2,184,000	2,200,000	38,300
2,200,000	2,216,000	38,700
2,216,000	2,232,000	39,000
2,232,000	2,248,000	39,400
2,248,000	2,264,000	39,700
2,264,000	2,280,000	40,100
2,280,000	2,296,000	40,500
2,296,000	2,312,000	40,800
2,312,000	2,328,000	41,200
2,328,000	2,344,000	41,500
2,344,000	2,360,000	41,900
2,360,000	2,376,000	42,300
2,376,000	2,392,000	42,600
2,392,000	2,408,000	43,000
2,408,000	2,424,000	43,300
2,424,000	2,440,000	43,700
2,440,000	2,456,000	44,100
2,456,000	2,472,000	44,400
2,472,000	2,488,000	44,800
2,488,000	2,504,000	45,100
2,504,000	2,520,000	45,500
2,520,000	2,536,000	45,900
2,536,000	2,552,000	46,200
2,552,000	2,568,000	46,600
2,568,000	2,584,000	46,900
2,584,000	2,600,000	47,300
2,600,000	2,620,000	47,700
2,620,000	2,640,000	48,300
2,640,000	2,660,000	48,900
2,660,000	2,680,000	49,500
2,680,000	2,700,000	50,200
2,700,000	2,720,000	50,800
2,720,000	2,740,000	51,400
2,740,000	2,760,000	52,100
2,760,000	2,780,000	52,700
2,780,000	2,800,000	53,300
2,800,000	2,820,000	54,000
2,820,000	2,840,000	54,600
2,840,000	2,860,000	55,200
2,860,000	2,880,000	55,800
2,880,000	2,900,000	56,500
2,900,000	2,920,000	57,100
2,920,000	2,940,000	57,700
2,940,000	2,960,000	58,400
2,960,000	2,980,000	59,000
2,980,000	3,000,000	59,600
3,000,000	3,020,000	60,300
3,020,000	3,040,000	60,900
3,040,000	3,060,000	61,500
3,060,000	3,080,000	62,100
3,080,000	3,100,000	62,800
3,100,000	3,120,000	63,400
3,120,000	3,140,000	64,000
3,140,000	3,160,000	64,700
3,160,000	3,180,000	65,300
3,180,000	3,200,000	65,900
3,200,000	3,220,000	66,600
3,220,000	3,240,000	67,200
3,240,000	3,260,000	67,800
3,260,000	3,280,000	68,400
3,280,000	3,300,000	69,100
3,300,000	3,320,000	69,700
3,320,000	3,340,000	70,300
3,340,000	3,360,000	71,000
3,360,000	3,380,000	71,600
3,380,000	3,400,000	72,200
3,400,000	3,420,000	72,900
3,420,000	3,440,000	73,500
3,440,000	3,460,000	74,100
3,460,000	3,480,000	74,700
3,480,000	3,500,000	75,400
3,500,000	3,520,000	76,000
3,520,000	3,540,000	76,600
3,540,000	3,560,000	77,300
3,560,000	3,580,000	77,900
3,580,000	3,600,000	78,500
3,600,000	3,620,000	79,200
3,620,000	3,640,000	79,800
3,640,000	3,660,000	80,400
3,660,000	3,680,000	81,000
3,680,000	3,700,000	81,700
3,700,000	3,720,000	82,300
3,720,000	3,740,000	82,900
3,740,000	3,760,000	83,600
3,760,000	3,780,000	84,200
3,780,000	3,800,000	84,800
3,800,000	3,820,000	85,500
3,820,000	3,840,000	86,100
3,840,000	3,860,000	86,700
3,860,000	3,880,000	87,300
3,880,000	3,900,000	88,000
3,900,000	3,920,000	88,600
3,920,000	3,940,000	89,200
3,940,000	3,960,000	89,900
3,960,000	3,980,000	90,500
3,980,000	4,000,000	91,100
4,000,000	4,020,000	91,800
4,020,000	4,040,000	92,400
4,040,000	4,060,000	93,000
4,060,000	4,080,000	93,600
4,080,000	4,100,000	94,300
4,100,000	4,120,000	94,900
4,120,000	4,140,000	95,500
4,140,000	4,160,000	96,200
4,160,000	4,180,000	96,800
4,180,000	4,200,000	97,400
4,200,000	4,220,000	98,100
4,220,000	4,240,000	98,700
4,240,000	4,260,000	99,300
4,260,000	4,280,000	99,900
4,280,000	4,300,000	100,600
4,300,000	4,320,000	101,200
4,320,000	4,340,000	101,800
4,340,000	4,360,000	102,500
4,360,000	4,380,000	103,100
4,380,000	4,400,000	103,700
4,400,000	4,420,000	104,400
4,420,000	4,440,000	105,000
4,440,000	4,460,000	105,600
4,460,000	4,480,000	106,200
4,480,000	4,500,000	106,900
4,500,000	4,520,000	107,500
4,520,000	4,540,000	108,100
4,540,000	4,560,000	108,800
4,560,000	4,580,000	109,400
4,580,000	4,600,000	110,000
4,600,000	4,620,000	110,700
4,620,000	4,640,000	111,300
4,640,000	4,660,000	111,900
4,660,000	4,680,000	112,500
4,680,000	4,700,000	113,200
4,700,000	4,720,000	113,800
4,720,000	4,740,000	114,400
4,740,000	4,760,000	115,100
4,760,000	4,780,000	115,700
4,780,000	4,800,000	116,300
4,800,000	4,820,000	117,000
4,820,000	4,840,000	117,600
4,840,000	4,860,000	118,200
4,860,000	4,880,000	118,800
4,880,000	4,900,000	119,500
4,900,000	4,920,000	120,100
4,920,000	4,940,000	120,700
4,940,000	4,960,000	121,400
4,960,000	4,980,000	122,000
4,980,000	5,000,000	122,600
5,000,000	5,020,000	123,300
5,020,000	5,040,000	123,900
5,040,000	5,060,000	124,500
5,060,000	5,080,000	125,100
5,080,000	5,100,000	125,800
5,100,000	5,120,000	126,400
5,120,000	5,140,000	127,000
5,140,000	5,160,000	127,700
5,160,000	5,180,000	128,300
5,180,000	5,200,000	128,900
5,200,000	5,220,000	129,600
5,220,000	5,240,000	130,300
5,240,000	5,260,000	131,000
5,260,000	5,280,000	131,700
5,280,000	5,300,000	132,400
5,300,000	5,320,000	133,200
5,320,000	5,340,000	133,900
5,340,000	5,360,000	134,600
5,360,000	5,380,000	135,300
5,380,000	5,400,000	136,000
5,400,000	5,420,000	136,800
5,420,000	5,440,000	137,500
5,440,000	5,460,000	138,200
5,460,000	5,480,000	138,900
5,480,000	5,500,000	139,600
5,500,000	5,520,000	140,400
5,520,000	5,540,000	141,100
5,540,000	5,560,000	141,800
5,560,000	5,580,000	142,500
5,580,000	5,600,000	143,200
5,600,000	5,620,000	144,000
5,620,000	5,640,000	144,700
5,640,000	5,660,000	145,400
5,660,000	5,680,000	146,100
5,680,000	5,700,000	146,800
5,700,000	5,720,000	147,600
5,720,000	5,740,000	148,300
5,740,000	5,760,000	149,000
5,760,000	5,780,000	149,700
5,780,000	5,800,000	150,400
5,800,000	5,820,000	151,200
5,820,000	5,840,000	151,900
5,840,000	5,860,000	152,600
5,860,000	5,880,000	153,300
5,880,000	5,900,000	154,000
5,900,000	5,920,000	154,800
5,920,000	5,940,000	155,500
5,940,000	5,960,000	156,200
5,960,000	5,980,000	156,900
5,980,000	6,000,000	157,600
6,000,000	6,020,000	158,400
6,020,000	6,040,000	159,100
6,040,000	6,060,000	159,800
6,060,000	6,080,000	160,500
6,080,000	6,100,000	161,200
6,100,000	6,120,000	162,000
6,120,000	6,140,000	162,700
6,140,000	6,160,000	163,400
6,160,000	6,180,000	164,100
6,180,000	6,200,000	164,800
6,200,000	6,220,000	165,600
6,220,000	6,240,000	166,300
6,240,000	6,260,000	167,000
6,260,000	6,280,000	167,700
6,280,000	6,300,000	168,400
6,300,000	6,320,000	169,200
6,320,000	6,340,000	169,900
6,340,000	6,360,000	170,600
6,360,000	6,380,000	171,300
6,380,000	6,400,000	172,000
6,400,000	6,420,000	172,800
6,420,000	6,440,000	173,500
6,440,000	6,460,000	174,200
6,460,000	6,480,000	174,900
6,480,000	6,500,000	175,600
6,500,000	6,520,000	176,400
6,520,000	6,540,000	177,100
6,540,000	6,560,000	177,800
6,560,000	6,580,000	178,500
6,580,000	6,600,000	179,200
6,600,000	6,620,000	180,000
6,620,000	6,640,000	180,700
6,640,000	6,660,000	181,400
6,660,000	6,680,000	182,100
6,680,000	6,700,000	182,800
6,700,000	6,720,000	183,600
6,720,000	6,740,000	184,300
6,740,000	6,760,000	185,000
6,760,000	6,780,000	185,700
6,780,000	6,800,000	186,400
6,800,000	6,820,000	187,200
6,820,000	6,840,000	187,900
6,840,000	6,860,000	188,600
6,860,000	6,880,000	189,300
6,880,000	6,900,000	190,000
6,900,000	6,920,000	190,800
6,920,000	6,940,000	191,500
6,940,000	6,960,000	192,200
6,960,000	6,980,000	192,900
6,980,000	7,000,000	193,600
7,000,000	7,020,000	194,400
7,020,000	7,040,000	195,100
7,040,000	7,060,000	195,800
7,060,000	7,080,000	196,500
7,080,000	7,100,000	197,200
7,100,000	7,120,000	198,000
7,120,000	7,140,000	198,700
7,140,000	7,160,000	199,400
7,160,000	7,180,000	200,100
7,180,000	7,200,000	200,800
7,200,000	7,220,000	201,600
7,220,000	7,240,000	202,300
7,240,000	7,260,000	203,000
7,260,000	7,280,000	203,700
7,280,000	7,300,000	204,400
7,300,000	7,320,000	205,200
7,320,000	7,340,000	205,900
7,340,000	7,360,000	206,600
7,360,000	7,380,000	207,300
7,380,000	7,400,000	208,000
7,400,000	7,420,000	208,800
7,420,000	7,440,000	209,500
7,440,000	7,460,000	210,200
7,460,000	7,480,000	210,900
7,480,000	7,500,000	211,600
7,500,000	7,520,000	212,400
7,520,000	7,540,000	213,100
7,540,000	7,560,000	213,800
7,560,000	7,580,000	214,500
7,580,000	7,600,000	215,200
7,600,000	7,620,000	216,000
7,620,000	7,640,000	216,700
7,640,000	7,660,000	217,400
7,660,000	7,680,000	218,100
7,680,000	7,700,000	218,800
7,700,000	7,720,000	219,600
7,720,000	7,740,000	220,300
7,740,000	7,760,000	221,000
7,760,000	7,780,000	221,700
7,780,000	7,800,000	222,400
7,800,000	7,820,000	223,200
7,820,000	7,840,000	223,900
7,840,000	7,860,000	224,600
7,860,000	7,880,000	225,300
7,880,000	7,900,000	226,000
7,900,000	7,920,000	226,800
7,920,000	7,940,000	227,500
7,940,000	7,960,000	228,200
7,960,000	7,980,000	228,900
7,980,000	8,000,000	229,600
8,000,000	9,200,000	Amount obtained by deducting 57,600 yen from the amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 3.6%
9,200,000	19,000,000	Amount obtained by deducting 140,400 yen from the amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 4.5%
19,000,000	38,000,000	Amount obtained by deducting 225,900 yen from the amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 4.95%
38,000,000 yen or more	Amount obtained by deducting 396,900 yen from the amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 5.4%
(Note)
In this table, "the amount of severance pay or other such compensation after the retirement income deduction" means the remainder obtained by deducting the retirement income deduction amount from the amount of severance pay or other such compensation.
(Remarks)
To obtain the amount of tax, first obtain the amount of severance pay or other such compensation after the retirement income deduction, then find the applicable row in the "Amount of severance pay or other such compensation after the retirement income deduction" column according to that amount, and the amount stated in the "Tax amount" column of that row is the amount of tax sought. In this case, where, for a person liable for tax whose amount of severance pay or other such compensation after the retirement income deduction is 8,000,000 yen or more, the amount equivalent to one-half of the amount of severance pay or other such compensation after the retirement income deduction has a fraction of less than 1,000 yen, the amount obtained by deducting the amount calculated by multiplying the amount of that fraction by two 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 where the amount of tax of that person liable for tax has a fraction of less than 100 yen, the amount with that fraction discarded is the amount of tax sought.
<sup>machine translation, not official</sup>

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## Cites
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- suppl-3621-94/art-1/par-1/item-1: 附則別表第二 → 地方税法 附則別表第二 (Supplementary Provisions, Appended Table 2), suppl-3621-94/appdx-2 — https://japanlaw.org/en/local-tax-act/suppl-3621-94/appdx-2 · https://japanlaw.org/l/325AC0000000226/suppl-3621-94/appdx-2
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- suppl-3621-94/art-1/par-1/item-2: 第四十五条の二第一項 → 地方税法 第四十五条の二第一項 (Article 45-2, paragraph (1)), art-45-2/par-1 — https://japanlaw.org/en/local-tax-act/art-45-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-45-2/par-1
- suppl-3621-94/art-1/par-1/item-2: 第二項 → 地方税法 第四十五条の二第二項 (Article 45-2, paragraph (2)), art-45-2/par-2 — https://japanlaw.org/en/local-tax-act/art-45-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-45-2/par-2
- suppl-3621-94/art-1/par-1/item-2: 第三項 → 地方税法 第四十五条の二第三項 (Article 45-2, paragraph (3)), art-45-2/par-3 — https://japanlaw.org/en/local-tax-act/art-45-2/par-3 · https://japanlaw.org/l/325AC0000000226/art-45-2/par-3
- suppl-3621-94/art-1/par-1/item-2: 附則第四条第七項 → 地方税法 附則第四条第七項 (Supplementary Provisions, Article 4, paragraph (7)), suppl-3621-94/art-4/par-7 — https://japanlaw.org/en/local-tax-act/suppl-3621-94/art-4/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-3621-94/art-4/par-7
- suppl-3621-94/art-1/par-1/item-2: 第九項から第十三項まで → 地方税法 附則第四条第十項 (Supplementary Provisions, Article 4, paragraph (10)), suppl-3621-94/art-4/par-10 — https://japanlaw.org/en/local-tax-act/suppl-3621-94/art-4/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-3621-94/art-4/par-10
- suppl-3621-94/art-1/par-1/item-2: 第九項から第十三項まで → 地方税法 附則第四条第十一項 (Supplementary Provisions, Article 4, paragraph (11)), suppl-3621-94/art-4/par-11 — https://japanlaw.org/en/local-tax-act/suppl-3621-94/art-4/par-11 · https://japanlaw.org/l/325AC0000000226/suppl-3621-94/art-4/par-11
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- suppl-3621-94/art-1/par-1/item-2: 第六項 → 地方税法 附則第六条第六項 (Supplementary Provisions, Article 6, paragraph (6)), suppl-3621-94/art-6/par-6 — https://japanlaw.org/en/local-tax-act/suppl-3621-94/art-6/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3621-94/art-6/par-6
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- suppl-3621-94/art-1/par-1/item-2: 第二項 → 地方税法 第三百十七条の二第二項 (Article 317-2, paragraph (2)), art-317-2/par-2 — https://japanlaw.org/en/local-tax-act/art-317-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-317-2/par-2
- suppl-3621-94/art-1/par-1/item-2: 第三項 → 地方税法 第三百十七条の二第三項 (Article 317-2, paragraph (3)), art-317-2/par-3 — https://japanlaw.org/en/local-tax-act/art-317-2/par-3 · https://japanlaw.org/l/325AC0000000226/art-317-2/par-3
- suppl-3621-94/art-1/par-1/item-2: 第五項 → 地方税法 第三百十七条の二第五項 (Article 317-2, paragraph (5)), art-317-2/par-5 — https://japanlaw.org/en/local-tax-act/art-317-2/par-5 · https://japanlaw.org/l/325AC0000000226/art-317-2/par-5
- suppl-3621-94/art-1/par-1/item-2: 第三百十七条の六第三項 → 地方税法 第三百十七条の六第三項 (Article 317-6, paragraph (3)), art-317-6/par-3 — https://japanlaw.org/en/local-tax-act/art-317-6/par-3 · https://japanlaw.org/l/325AC0000000226/art-317-6/par-3
- suppl-3621-94/art-1/par-1/item-2: 第三百十七条の七第一項 → 地方税法 第三百十七条の七第一項 (Article 317-7, paragraph (1)), art-317-7/par-1 — https://japanlaw.org/en/local-tax-act/art-317-7/par-1 · https://japanlaw.org/l/325AC0000000226/art-317-7/par-1
- suppl-3621-94/art-1/par-1/item-2: 附則第六条第七項 → 地方税法 附則第六条第七項 (Supplementary Provisions, Article 6, paragraph (7)), suppl-3621-94/art-6/par-7 — https://japanlaw.org/en/local-tax-act/suppl-3621-94/art-6/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-3621-94/art-6/par-7
- suppl-3621-94/art-1/par-1/item-2: 第九項 → 地方税法 附則第六条第九項 (Supplementary Provisions, Article 6, paragraph (9)), suppl-3621-94/art-6/par-9 — https://japanlaw.org/en/local-tax-act/suppl-3621-94/art-6/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-3621-94/art-6/par-9
- suppl-3621-94/art-1/par-1/item-2: 第十項 → 地方税法 附則第六条第十項 (Supplementary Provisions, Article 6, paragraph (10)), suppl-3621-94/art-6/par-10 — https://japanlaw.org/en/local-tax-act/suppl-3621-94/art-6/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-3621-94/art-6/par-10
- suppl-3621-94/art-1/par-1/item-2: 第七条 → 地方税法 附則第七条 (Supplementary Provisions, Article 7), suppl-3621-94/art-7 — https://japanlaw.org/en/local-tax-act/suppl-3621-94/art-7 · https://japanlaw.org/l/325AC0000000226/suppl-3621-94/art-7
- suppl-3621-94/art-1/par-1/item-3: 附則第四条第六項 → 地方税法 附則第四条第六項 (Supplementary Provisions, Article 4, paragraph (6)), suppl-3621-94/art-4/par-6 — https://japanlaw.org/en/local-tax-act/suppl-3621-94/art-4/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3621-94/art-4/par-6
- suppl-3621-94/art-1/par-1/item-3: 新法第三十二条第十一項 → 地方税法 第三十二条第十一項 (Article 32, paragraph (11)), art-32/par-11 — https://japanlaw.org/en/local-tax-act/art-32/par-11 · https://japanlaw.org/l/325AC0000000226/art-32/par-11
- suppl-3621-94/art-1/par-1/item-3: 第四十五条の二第一項 → 地方税法 第四十五条の二第一項 (Article 45-2, paragraph (1)), art-45-2/par-1 — https://japanlaw.org/en/local-tax-act/art-45-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-45-2/par-1
- suppl-3621-94/art-1/par-1/item-3: 第二項 → 地方税法 第四十五条の二第二項 (Article 45-2, paragraph (2)), art-45-2/par-2 — https://japanlaw.org/en/local-tax-act/art-45-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-45-2/par-2
- suppl-3621-94/art-1/par-1/item-3: 第三項 → 地方税法 第四十五条の二第三項 (Article 45-2, paragraph (3)), art-45-2/par-3 — https://japanlaw.org/en/local-tax-act/art-45-2/par-3 · https://japanlaw.org/l/325AC0000000226/art-45-2/par-3
- suppl-3621-94/art-1/par-1/item-3: 附則第六条第六項 → 地方税法 附則第六条第六項 (Supplementary Provisions, Article 6, paragraph (6)), suppl-3621-94/art-6/par-6 — https://japanlaw.org/en/local-tax-act/suppl-3621-94/art-6/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3621-94/art-6/par-6
- suppl-3621-94/art-1/par-1/item-3: 新法第三百十三条第十一項 → 地方税法 第三百十三条第十一項 (Article 313, paragraph (11)), art-313/par-11 — https://japanlaw.org/en/local-tax-act/art-313/par-11 · https://japanlaw.org/l/325AC0000000226/art-313/par-11
- suppl-3621-94/art-1/par-1/item-3: 第三百十七条の二第一項 → 地方税法 第三百十七条の二第一項 (Article 317-2, paragraph (1)), art-317-2/par-1 — https://japanlaw.org/en/local-tax-act/art-317-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-317-2/par-1
- suppl-3621-94/art-1/par-1/item-3: 第二項 → 地方税法 第三百十七条の二第二項 (Article 317-2, paragraph (2)), art-317-2/par-2 — https://japanlaw.org/en/local-tax-act/art-317-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-317-2/par-2
- suppl-3621-94/art-1/par-1/item-3: 第三項 → 地方税法 第三百十七条の二第三項 (Article 317-2, paragraph (3)), art-317-2/par-3 — https://japanlaw.org/en/local-tax-act/art-317-2/par-3 · https://japanlaw.org/l/325AC0000000226/art-317-2/par-3
- suppl-3621-94/art-1/par-1/item-3: 第五項 → 地方税法 第三百十七条の二第五項 (Article 317-2, paragraph (5)), art-317-2/par-5 — https://japanlaw.org/en/local-tax-act/art-317-2/par-5 · https://japanlaw.org/l/325AC0000000226/art-317-2/par-5
- suppl-3621-94/art-1/par-1/item-3: 第三百十七条の六第三項 → 地方税法 第三百十七条の六第三項 (Article 317-6, paragraph (3)), art-317-6/par-3 — https://japanlaw.org/en/local-tax-act/art-317-6/par-3 · https://japanlaw.org/l/325AC0000000226/art-317-6/par-3
- suppl-3621-94/art-1/par-1/item-3: 第三百十七条の七第一項 → 地方税法 第三百十七条の七第一項 (Article 317-7, paragraph (1)), art-317-7/par-1 — https://japanlaw.org/en/local-tax-act/art-317-7/par-1 · https://japanlaw.org/l/325AC0000000226/art-317-7/par-1
- suppl-3621-94/art-2/par-1: 第二十条の四の二第三項 → 地方税法 第二十条の四の二第三項 (Article 20-4-2, paragraph (3)), art-20-4-2/par-3 — https://japanlaw.org/en/local-tax-act/art-20-4-2/par-3 · https://japanlaw.org/l/325AC0000000226/art-20-4-2/par-3
- suppl-3621-94/art-2/par-1: 第六項 → 地方税法 第二十条の四の二第六項 (Article 20-4-2, paragraph (6)), art-20-4-2/par-6 — https://japanlaw.org/en/local-tax-act/art-20-4-2/par-6 · https://japanlaw.org/l/325AC0000000226/art-20-4-2/par-6
- suppl-3621-94/art-2/par-1: 同条第五項 → 地方税法 第二十条の四の二第五項 (Article 20-4-2, paragraph (5)), art-20-4-2/par-5 — https://japanlaw.org/en/local-tax-act/art-20-4-2/par-5 · https://japanlaw.org/l/325AC0000000226/art-20-4-2/par-5
- suppl-3621-94/art-2/par-1: 同条第七項 → 地方税法 第二十条の四の二第七項 (Article 20-4-2, paragraph (7)), art-20-4-2/par-7 — https://japanlaw.org/en/local-tax-act/art-20-4-2/par-7 · https://japanlaw.org/l/325AC0000000226/art-20-4-2/par-7
- suppl-3621-94/art-3/par-1: 新法第七十二条の四十六第一項 → 地方税法 第七十二条の四十六第一項 (Article 72-46, paragraph (1)), art-72-46/par-1 — https://japanlaw.org/en/local-tax-act/art-72-46/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-46/par-1
- suppl-3621-94/art-3/par-1: 第二項 → 地方税法 第七十二条の四十六第二項 (Article 72-46, paragraph (2)), art-72-46/par-2 — https://japanlaw.org/en/local-tax-act/art-72-46/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-46/par-2
- suppl-3621-94/art-3/par-1: 第七十二条の四十七第一項 → 地方税法 第七十二条の四十七第一項 (Article 72-47, paragraph (1)), art-72-47/par-1 — https://japanlaw.org/en/local-tax-act/art-72-47/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-47/par-1
- suppl-3621-94/art-3/par-1: 第二項 → 地方税法 第七十二条の四十七第二項 (Article 72-47, paragraph (2)), art-72-47/par-2 — https://japanlaw.org/en/local-tax-act/art-72-47/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-47/par-2
- suppl-3621-94/art-3/par-1: 第七十四条の二十三第一項 → 地方税法 第七十四条の二十三第一項 (Article 74-23, paragraph (1)), art-74-23/par-1 — https://japanlaw.org/en/local-tax-act/art-74-23/par-1 · https://japanlaw.org/l/325AC0000000226/art-74-23/par-1
- suppl-3621-94/art-3/par-1: 第二項 → 地方税法 第七十四条の二十三第二項 (Article 74-23, paragraph (2)), art-74-23/par-2 — https://japanlaw.org/en/local-tax-act/art-74-23/par-2 · https://japanlaw.org/l/325AC0000000226/art-74-23/par-2
- suppl-3621-94/art-3/par-1: 第七十四条の二十四第一項 → 地方税法 第七十四条の二十四第一項 (Article 74-24, paragraph (1)), art-74-24/par-1 — https://japanlaw.org/en/local-tax-act/art-74-24/par-1 · https://japanlaw.org/l/325AC0000000226/art-74-24/par-1
- suppl-3621-94/art-3/par-1: 第二項 → 地方税法 第七十四条の二十四第二項 (Article 74-24, paragraph (2)), art-74-24/par-2 — https://japanlaw.org/en/local-tax-act/art-74-24/par-2 · https://japanlaw.org/l/325AC0000000226/art-74-24/par-2
- suppl-3621-94/art-3/par-1: 第九十七条第一項 → 地方税法 第九十七条第一項 (Article 97, paragraph (1)), art-97/par-1 — https://japanlaw.org/en/local-tax-act/art-97/par-1 · https://japanlaw.org/l/325AC0000000226/art-97/par-1
- suppl-3621-94/art-3/par-1: 第二百七十八条第一項 → 地方税法 第二百七十八条第一項 (Article 278, paragraph (1)), art-278/par-1 — https://japanlaw.org/en/local-tax-act/art-278/par-1 · https://japanlaw.org/l/325AC0000000226/art-278/par-1
- suppl-3621-94/art-3/par-1: 第二項 → 地方税法 第二百七十八条第二項 (Article 278, paragraph (2)), art-278/par-2 — https://japanlaw.org/en/local-tax-act/art-278/par-2 · https://japanlaw.org/l/325AC0000000226/art-278/par-2
- suppl-3621-94/art-3/par-1: 第二百七十九条第一項 → 地方税法 第二百七十九条第一項 (Article 279, paragraph (1)), art-279/par-1 — https://japanlaw.org/en/local-tax-act/art-279/par-1 · https://japanlaw.org/l/325AC0000000226/art-279/par-1
- suppl-3621-94/art-3/par-1: 第二項 → 地方税法 第二百七十九条第二項 (Article 279, paragraph (2)), art-279/par-2 — https://japanlaw.org/en/local-tax-act/art-279/par-2 · https://japanlaw.org/l/325AC0000000226/art-279/par-2
- suppl-3621-94/art-3/par-1: 第三百二十八条の十一第一項 → 地方税法 第三百二十八条の十一第一項 (Article 328-11, paragraph (1)), art-328-11/par-1 — https://japanlaw.org/en/local-tax-act/art-328-11/par-1 · https://japanlaw.org/l/325AC0000000226/art-328-11/par-1
- suppl-3621-94/art-3/par-1: 第二項 → 地方税法 第三百二十八条の十一第二項 (Article 328-11, paragraph (2)), art-328-11/par-2 — https://japanlaw.org/en/local-tax-act/art-328-11/par-2 · https://japanlaw.org/l/325AC0000000226/art-328-11/par-2
- suppl-3621-94/art-3/par-1: 第三百二十八条の十二第一項 → 地方税法 第三百二十八条の十二第一項 (Article 328-12, paragraph (1)), art-328-12/par-1 — https://japanlaw.org/en/local-tax-act/art-328-12/par-1 · https://japanlaw.org/l/325AC0000000226/art-328-12/par-1
- suppl-3621-94/art-3/par-1: 第二項 → 地方税法 第三百二十八条の十二第二項 (Article 328-12, paragraph (2)), art-328-12/par-2 — https://japanlaw.org/en/local-tax-act/art-328-12/par-2 · https://japanlaw.org/l/325AC0000000226/art-328-12/par-2
- suppl-3621-94/art-3/par-1: 第四百八十三条第一項 → 地方税法 第四百八十三条第一項 (Article 483, paragraph (1)), art-483/par-1 — https://japanlaw.org/en/local-tax-act/art-483/par-1 · https://japanlaw.org/l/325AC0000000226/art-483/par-1
- suppl-3621-94/art-3/par-1: 第二項 → 地方税法 第四百八十三条第二項 (Article 483, paragraph (2)), art-483/par-2 — https://japanlaw.org/en/local-tax-act/art-483/par-2 · https://japanlaw.org/l/325AC0000000226/art-483/par-2
- suppl-3621-94/art-3/par-1: 第四百八十四条第一項 → 地方税法 第四百八十四条第一項 (Article 484, paragraph (1)), art-484/par-1 — https://japanlaw.org/en/local-tax-act/art-484/par-1 · https://japanlaw.org/l/325AC0000000226/art-484/par-1
- suppl-3621-94/art-3/par-1: 第二項 → 地方税法 第四百八十四条第二項 (Article 484, paragraph (2)), art-484/par-2 — https://japanlaw.org/en/local-tax-act/art-484/par-2 · https://japanlaw.org/l/325AC0000000226/art-484/par-2
- suppl-3621-94/art-3/par-1: 第五百三十六条第一項 → 地方税法 第五百三十六条第一項 (Article 536, paragraph (1)), art-536/par-1 — https://japanlaw.org/en/local-tax-act/art-536/par-1 · https://japanlaw.org/l/325AC0000000226/art-536/par-1
- suppl-3621-94/art-3/par-1: 第二項 → 地方税法 第五百三十六条第二項 (Article 536, paragraph (2)), art-536/par-2 — https://japanlaw.org/en/local-tax-act/art-536/par-2 · https://japanlaw.org/l/325AC0000000226/art-536/par-2
- suppl-3621-94/art-3/par-1: 第五百三十七条第一項 → 地方税法 第五百三十七条第一項 (Article 537, paragraph (1)), art-537/par-1 — https://japanlaw.org/en/local-tax-act/art-537/par-1 · https://japanlaw.org/l/325AC0000000226/art-537/par-1
- suppl-3621-94/art-3/par-1: 第二項 → 地方税法 第五百三十七条第二項 (Article 537, paragraph (2)), art-537/par-2 — https://japanlaw.org/en/local-tax-act/art-537/par-2 · https://japanlaw.org/l/325AC0000000226/art-537/par-2
- suppl-3621-94/art-3/par-1: 第六百九条第一項 → 地方税法 第六百九条第一項 (Article 609, paragraph (1)), art-609/par-1 — https://japanlaw.org/en/local-tax-act/art-609/par-1 · https://japanlaw.org/l/325AC0000000226/art-609/par-1
- suppl-3621-94/art-3/par-1: 第二項 → 地方税法 第六百九条第二項 (Article 609, paragraph (2)), art-609/par-2 — https://japanlaw.org/en/local-tax-act/art-609/par-2 · https://japanlaw.org/l/325AC0000000226/art-609/par-2
- suppl-3621-94/art-3/par-1: 第六百十条第一項 → 地方税法 第六百十条第一項 (Article 610, paragraph (1)), art-610/par-1 — https://japanlaw.org/en/local-tax-act/art-610/par-1 · https://japanlaw.org/l/325AC0000000226/art-610/par-1
- suppl-3621-94/art-3/par-1: 第二項 → 地方税法 第六百十条第二項 (Article 610, paragraph (2)), art-610/par-2 — https://japanlaw.org/en/local-tax-act/art-610/par-2 · https://japanlaw.org/l/325AC0000000226/art-610/par-2
- suppl-3621-94/art-3/par-1: 第六百八十八条第一項 → 地方税法 第六百八十八条第一項 (Article 688, paragraph (1)), art-688/par-1 — https://japanlaw.org/en/local-tax-act/art-688/par-1 · https://japanlaw.org/l/325AC0000000226/art-688/par-1
- suppl-3621-94/art-3/par-1: 第二項 → 地方税法 第六百八十八条第二項 (Article 688, paragraph (2)), art-688/par-2 — https://japanlaw.org/en/local-tax-act/art-688/par-2 · https://japanlaw.org/l/325AC0000000226/art-688/par-2
- suppl-3621-94/art-3/par-1: 第六百八十九条第一項 → 地方税法 第六百八十九条第一項 (Article 689, paragraph (1)), art-689/par-1 — https://japanlaw.org/en/local-tax-act/art-689/par-1 · https://japanlaw.org/l/325AC0000000226/art-689/par-1
- suppl-3621-94/art-3/par-1: 第二項 → 地方税法 第六百八十九条第二項 (Article 689, paragraph (2)), art-689/par-2 — https://japanlaw.org/en/local-tax-act/art-689/par-2 · https://japanlaw.org/l/325AC0000000226/art-689/par-2
- suppl-3621-94/art-3/par-1: 第七百一条の十二第一項 → 地方税法 第七百一条の十二第一項 (Article 701-12, paragraph (1)), art-701-12/par-1 — https://japanlaw.org/en/local-tax-act/art-701-12/par-1 · https://japanlaw.org/l/325AC0000000226/art-701-12/par-1
- suppl-3621-94/art-3/par-1: 第二項 → 地方税法 第七百一条の十二第二項 (Article 701-12, paragraph (2)), art-701-12/par-2 — https://japanlaw.org/en/local-tax-act/art-701-12/par-2 · https://japanlaw.org/l/325AC0000000226/art-701-12/par-2
- suppl-3621-94/art-3/par-1: 第七百一条の十三第一項 → 地方税法 第七百一条の十三第一項 (Article 701-13, paragraph (1)), art-701-13/par-1 — https://japanlaw.org/en/local-tax-act/art-701-13/par-1 · https://japanlaw.org/l/325AC0000000226/art-701-13/par-1
- suppl-3621-94/art-3/par-1: 第二項 → 地方税法 第七百一条の十三第二項 (Article 701-13, paragraph (2)), art-701-13/par-2 — https://japanlaw.org/en/local-tax-act/art-701-13/par-2 · https://japanlaw.org/l/325AC0000000226/art-701-13/par-2
- suppl-3621-94/art-3/par-1: 第七百一条の六十一第一項 → 地方税法 第七百一条の六十一第一項 (Article 701-61, paragraph (1)), art-701-61/par-1 — https://japanlaw.org/en/local-tax-act/art-701-61/par-1 · https://japanlaw.org/l/325AC0000000226/art-701-61/par-1
- suppl-3621-94/art-3/par-1: 第二項 → 地方税法 第七百一条の六十一第二項 (Article 701-61, paragraph (2)), art-701-61/par-2 — https://japanlaw.org/en/local-tax-act/art-701-61/par-2 · https://japanlaw.org/l/325AC0000000226/art-701-61/par-2
- suppl-3621-94/art-3/par-1: 第七百一条の六十二第一項 → 地方税法 第七百一条の六十二第一項 (Article 701-62, paragraph (1)), art-701-62/par-1 — https://japanlaw.org/en/local-tax-act/art-701-62/par-1 · https://japanlaw.org/l/325AC0000000226/art-701-62/par-1
- suppl-3621-94/art-3/par-1: 第二項 → 地方税法 第七百一条の六十二第二項 (Article 701-62, paragraph (2)), art-701-62/par-2 — https://japanlaw.org/en/local-tax-act/art-701-62/par-2 · https://japanlaw.org/l/325AC0000000226/art-701-62/par-2
- suppl-3621-94/art-3/par-1: 第七百二十一条第一項 → 地方税法 第七百二十一条第一項 (Article 721, paragraph (1)), art-721/par-1 — https://japanlaw.org/en/local-tax-act/art-721/par-1 · https://japanlaw.org/l/325AC0000000226/art-721/par-1
- suppl-3621-94/art-3/par-1: 第二項 → 地方税法 第七百二十一条第二項 (Article 721, paragraph (2)), art-721/par-2 — https://japanlaw.org/en/local-tax-act/art-721/par-2 · https://japanlaw.org/l/325AC0000000226/art-721/par-2
- suppl-3621-94/art-3/par-1: 第七百二十二条第一項 → 地方税法 第七百二十二条第一項 (Article 722, paragraph (1)), art-722/par-1 — https://japanlaw.org/en/local-tax-act/art-722/par-1 · https://japanlaw.org/l/325AC0000000226/art-722/par-1
- suppl-3621-94/art-3/par-1: 第二項 → 地方税法 第七百二十二条第二項 (Article 722, paragraph (2)), art-722/par-2 — https://japanlaw.org/en/local-tax-act/art-722/par-2 · https://japanlaw.org/l/325AC0000000226/art-722/par-2
- suppl-3621-94/art-4/par-2: 新法第三十五条第一項 → 地方税法 第三十五条第一項 (Article 35, paragraph (1)), art-35/par-1 — https://japanlaw.org/en/local-tax-act/art-35/par-1 · https://japanlaw.org/l/325AC0000000226/art-35/par-1
- suppl-3621-94/art-4/par-3: 新法第五十条の四 → 地方税法 第五十条の四 (Article 50-4), art-50-4 — https://japanlaw.org/en/local-tax-act/art-50-4 · https://japanlaw.org/l/325AC0000000226/art-50-4
- suppl-3621-94/art-4/par-3: 新法第五十条の二 → 地方税法 第五十条の二 (Article 50-2), art-50-2 — https://japanlaw.org/en/local-tax-act/art-50-2 · https://japanlaw.org/l/325AC0000000226/art-50-2
- suppl-3621-94/art-4/par-3: この項 → 地方税法 附則第四条第三項 (Supplementary Provisions, Article 4, paragraph (3)), suppl-3621-94/art-4/par-3 — https://japanlaw.org/en/local-tax-act/suppl-3621-94/art-4/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3621-94/art-4/par-3
- suppl-3621-94/art-4/par-3: 次項 → 地方税法 附則第四条第四項 (Supplementary Provisions, Article 4, paragraph (4)), suppl-3621-94/art-4/par-4 — https://japanlaw.org/en/local-tax-act/suppl-3621-94/art-4/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3621-94/art-4/par-4
- suppl-3621-94/art-4/par-4: 新法第五十条の四 → 地方税法 第五十条の四 (Article 50-4), art-50-4 — https://japanlaw.org/en/local-tax-act/art-50-4 · https://japanlaw.org/l/325AC0000000226/art-50-4
- suppl-3621-94/art-4/par-4: 新法附則第七条第二項 → 地方税法 附則第七条第二項 (Supplementary Provisions, Article 7, paragraph (2)), suppl-3251-226/art-7/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-7/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-7/par-2
- suppl-3621-94/art-4/par-4: 第三項 → 地方税法 附則第七条第三項 (Supplementary Provisions, Article 7, paragraph (3)), suppl-3251-226/art-7/par-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-7/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-7/par-3
- suppl-3621-94/art-4/par-4: 地方税法の一部を改正する法律（昭和六十二年法律第九十四号）附則別表第一 → 地方税法 附則別表第一 (Supplementary Provisions, Appended Table 1), suppl-3621-94/appdx-1 — https://japanlaw.org/en/local-tax-act/suppl-3621-94/appdx-1 · https://japanlaw.org/l/325AC0000000226/suppl-3621-94/appdx-1
- suppl-3621-94/art-4/par-6: 新法第二十三条第一項第五号 → 地方税法 第二十三条第一項第五号 (Article 23, paragraph (1), item (v)), art-23/par-1/item-5 — https://japanlaw.org/en/local-tax-act/art-23/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/art-23/par-1/item-5
- suppl-3621-94/art-4/par-6: 第三十二条第十一項 → 地方税法 第三十二条第十一項 (Article 32, paragraph (11)), art-32/par-11 — https://japanlaw.org/en/local-tax-act/art-32/par-11 · https://japanlaw.org/l/325AC0000000226/art-32/par-11
- suppl-3621-94/art-4/par-6: 第三十四条第一項第二号 → 地方税法 第三十四条第一項第二号 (Article 34, paragraph (1), item (ii)), art-34/par-1/item-2 — https://japanlaw.org/en/local-tax-act/art-34/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-34/par-1/item-2
- suppl-3621-94/art-4/par-6: 第七号 → 地方税法 第三十四条第一項第七号 (Article 34, paragraph (1), item (vii)), art-34/par-1/item-7 — https://japanlaw.org/en/local-tax-act/art-34/par-1/item-7 · https://japanlaw.org/l/325AC0000000226/art-34/par-1/item-7
- suppl-3621-94/art-4/par-6: 第四十五条の二第一項 → 地方税法 第四十五条の二第一項 (Article 45-2, paragraph (1)), art-45-2/par-1 — https://japanlaw.org/en/local-tax-act/art-45-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-45-2/par-1
- suppl-3621-94/art-4/par-6: 第二項 → 地方税法 第四十五条の二第二項 (Article 45-2, paragraph (2)), art-45-2/par-2 — https://japanlaw.org/en/local-tax-act/art-45-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-45-2/par-2
- suppl-3621-94/art-4/par-6: 第三項 → 地方税法 第四十五条の二第三項 (Article 45-2, paragraph (3)), art-45-2/par-3 — https://japanlaw.org/en/local-tax-act/art-45-2/par-3 · https://japanlaw.org/l/325AC0000000226/art-45-2/par-3
- suppl-3621-94/art-4/par-6: 新法附則第三十三条の二第三項第二号 → 地方税法 附則第三十三条の二第三項第二号 (Supplementary Provisions, Article 33-2, paragraph (3), item (ii)), suppl-3251-226/art-33-2/par-3/item-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-33-2/par-3/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33-2/par-3/item-2
- suppl-3621-94/art-4/par-8: 新法第五十三条第三項 → 地方税法 第五十三条第三項 (Article 53, paragraph (3)), art-53/par-3 — https://japanlaw.org/en/local-tax-act/art-53/par-3 · https://japanlaw.org/l/325AC0000000226/art-53/par-3
- suppl-3621-94/art-4/par-9: 新法第五十三条第一項 → 地方税法 第五十三条第一項 (Article 53, paragraph (1)), art-53/par-1 — https://japanlaw.org/en/local-tax-act/art-53/par-1 · https://japanlaw.org/l/325AC0000000226/art-53/par-1
- suppl-3621-94/art-4/par-9: 第三項 → 地方税法 第五十三条第三項 (Article 53, paragraph (3)), art-53/par-3 — https://japanlaw.org/en/local-tax-act/art-53/par-3 · https://japanlaw.org/l/325AC0000000226/art-53/par-3
- suppl-3621-94/art-4/par-9: 新法第五十三条第五項 → 地方税法 第五十三条第五項 (Article 53, paragraph (5)), art-53/par-5 — https://japanlaw.org/en/local-tax-act/art-53/par-5 · https://japanlaw.org/l/325AC0000000226/art-53/par-5
- suppl-3621-94/art-4/par-9: 第九項 → 地方税法 第五十三条第九項 (Article 53, paragraph (9)), art-53/par-9 — https://japanlaw.org/en/local-tax-act/art-53/par-9 · https://japanlaw.org/l/325AC0000000226/art-53/par-9
- suppl-3621-94/art-4/par-9: 第五十七条第一項 → 地方税法 第五十七条第一項 (Article 57, paragraph (1)), art-57/par-1 — https://japanlaw.org/en/local-tax-act/art-57/par-1 · https://japanlaw.org/l/325AC0000000226/art-57/par-1
- suppl-3621-94/art-4/par-11: 新法第二十三条第一項第十四号 → 地方税法 第二十三条第一項第十四号 (Article 23, paragraph (1), item (xiv)), art-23/par-1/item-14 — https://japanlaw.org/en/local-tax-act/art-23/par-1/item-14 · https://japanlaw.org/l/325AC0000000226/art-23/par-1/item-14
- suppl-3621-94/art-4/par-11: この項 → 地方税法 附則第四条第十一項 (Supplementary Provisions, Article 4, paragraph (11)), suppl-3621-94/art-4/par-11 — https://japanlaw.org/en/local-tax-act/suppl-3621-94/art-4/par-11 · https://japanlaw.org/l/325AC0000000226/suppl-3621-94/art-4/par-11
- suppl-3621-94/art-4/par-12: 新法第二十三条第一項第十四号 → 地方税法 第二十三条第一項第十四号 (Article 23, paragraph (1), item (xiv)), art-23/par-1/item-14 — https://japanlaw.org/en/local-tax-act/art-23/par-1/item-14 · https://japanlaw.org/l/325AC0000000226/art-23/par-1/item-14
- suppl-3621-94/art-4/par-12: この項 → 地方税法 附則第四条第十二項 (Supplementary Provisions, Article 4, paragraph (12)), suppl-3621-94/art-4/par-12 — https://japanlaw.org/en/local-tax-act/suppl-3621-94/art-4/par-12 · https://japanlaw.org/l/325AC0000000226/suppl-3621-94/art-4/par-12
- suppl-3621-94/art-4/par-13: 新法第二十三条第一項第十四号 → 地方税法 第二十三条第一項第十四号 (Article 23, paragraph (1), item (xiv)), art-23/par-1/item-14 — https://japanlaw.org/en/local-tax-act/art-23/par-1/item-14 · https://japanlaw.org/l/325AC0000000226/art-23/par-1/item-14
- suppl-3621-94/art-5/par-1: 新法第七十二条の十七第一項 → 地方税法 第七十二条の十七第一項 (Article 72-17, paragraph (1)), art-72-17/par-1 — https://japanlaw.org/en/local-tax-act/art-72-17/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-17/par-1
- suppl-3621-94/art-5/par-3: 新法第七十二条の三第一項 → 地方税法 第七十二条の三第一項 (Article 72-3, paragraph (1)), art-72-3/par-1 — https://japanlaw.org/en/local-tax-act/art-72-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-3/par-1
- suppl-3621-94/art-6/par-2: 新法第三百十四条の三第一項 → 地方税法 第三百十四条の三第一項 (Article 314-3, paragraph (1)), art-314-3/par-1 — https://japanlaw.org/en/local-tax-act/art-314-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-314-3/par-1
- suppl-3621-94/art-6/par-3: 新法第三百二十八条の三 → 地方税法 第三百二十八条の三 (Article 328-3), art-328-3 — https://japanlaw.org/en/local-tax-act/art-328-3 · https://japanlaw.org/l/325AC0000000226/art-328-3
- suppl-3621-94/art-6/par-3: 新法第三百二十八条 → 地方税法 第三百二十八条 (Article 328), art-328 — https://japanlaw.org/en/local-tax-act/art-328 · https://japanlaw.org/l/325AC0000000226/art-328
- suppl-3621-94/art-6/par-3: この項 → 地方税法 附則第六条第三項 (Supplementary Provisions, Article 6, paragraph (3)), suppl-3621-94/art-6/par-3 — https://japanlaw.org/en/local-tax-act/suppl-3621-94/art-6/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3621-94/art-6/par-3
- suppl-3621-94/art-6/par-3: 次項 → 地方税法 附則第六条第四項 (Supplementary Provisions, Article 6, paragraph (4)), suppl-3621-94/art-6/par-4 — https://japanlaw.org/en/local-tax-act/suppl-3621-94/art-6/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3621-94/art-6/par-4
- suppl-3621-94/art-6/par-4: 新法第三百二十八条の三 → 地方税法 第三百二十八条の三 (Article 328-3), art-328-3 — https://japanlaw.org/en/local-tax-act/art-328-3 · https://japanlaw.org/l/325AC0000000226/art-328-3
- suppl-3621-94/art-6/par-4: 新法附則第七条第五項 → 地方税法 附則第七条第五項 (Supplementary Provisions, Article 7, paragraph (5)), suppl-3251-226/art-7/par-5 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-7/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-7/par-5
- suppl-3621-94/art-6/par-4: 第七項 → 地方税法 附則第七条第七項 (Supplementary Provisions, Article 7, paragraph (7)), suppl-3251-226/art-7/par-7 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-7/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-7/par-7
- suppl-3621-94/art-6/par-4: 地方税法の一部を改正する法律（昭和六十二年法律第九十四号）附則別表第二 → 地方税法 附則別表第二 (Supplementary Provisions, Appended Table 2), suppl-3621-94/appdx-2 — https://japanlaw.org/en/local-tax-act/suppl-3621-94/appdx-2 · https://japanlaw.org/l/325AC0000000226/suppl-3621-94/appdx-2
- suppl-3621-94/art-6/par-6: 新法第二百九十二条第一項第五号 → 地方税法 第二百九十二条第一項第五号 (Article 292, paragraph (1), item (v)), art-292/par-1/item-5 — https://japanlaw.org/en/local-tax-act/art-292/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/art-292/par-1/item-5
- suppl-3621-94/art-6/par-6: 第三百十三条第十一項 → 地方税法 第三百十三条第十一項 (Article 313, paragraph (11)), art-313/par-11 — https://japanlaw.org/en/local-tax-act/art-313/par-11 · https://japanlaw.org/l/325AC0000000226/art-313/par-11
- suppl-3621-94/art-6/par-6: 第三百十四条の二第一項第二号 → 地方税法 第三百十四条の二第一項第二号 (Article 314-2, paragraph (1), item (ii)), art-314-2/par-1/item-2 — https://japanlaw.org/en/local-tax-act/art-314-2/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-314-2/par-1/item-2
- suppl-3621-94/art-6/par-6: 第七号 → 地方税法 第三百十四条の二第一項第七号 (Article 314-2, paragraph (1), item (vii)), art-314-2/par-1/item-7 — https://japanlaw.org/en/local-tax-act/art-314-2/par-1/item-7 · https://japanlaw.org/l/325AC0000000226/art-314-2/par-1/item-7
- suppl-3621-94/art-6/par-6: 第三百十七条の二第一項 → 地方税法 第三百十七条の二第一項 (Article 317-2, paragraph (1)), art-317-2/par-1 — https://japanlaw.org/en/local-tax-act/art-317-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-317-2/par-1
- suppl-3621-94/art-6/par-6: 第二項 → 地方税法 第三百十七条の二第二項 (Article 317-2, paragraph (2)), art-317-2/par-2 — https://japanlaw.org/en/local-tax-act/art-317-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-317-2/par-2
- suppl-3621-94/art-6/par-6: 第三項 → 地方税法 第三百十七条の二第三項 (Article 317-2, paragraph (3)), art-317-2/par-3 — https://japanlaw.org/en/local-tax-act/art-317-2/par-3 · https://japanlaw.org/l/325AC0000000226/art-317-2/par-3
- suppl-3621-94/art-6/par-6: 第五項 → 地方税法 第三百十七条の二第五項 (Article 317-2, paragraph (5)), art-317-2/par-5 — https://japanlaw.org/en/local-tax-act/art-317-2/par-5 · https://japanlaw.org/l/325AC0000000226/art-317-2/par-5
- suppl-3621-94/art-6/par-6: 第三百十七条の六第三項 → 地方税法 第三百十七条の六第三項 (Article 317-6, paragraph (3)), art-317-6/par-3 — https://japanlaw.org/en/local-tax-act/art-317-6/par-3 · https://japanlaw.org/l/325AC0000000226/art-317-6/par-3
- suppl-3621-94/art-6/par-6: 第三百十七条の七第一項 → 地方税法 第三百十七条の七第一項 (Article 317-7, paragraph (1)), art-317-7/par-1 — https://japanlaw.org/en/local-tax-act/art-317-7/par-1 · https://japanlaw.org/l/325AC0000000226/art-317-7/par-1
- suppl-3621-94/art-6/par-6: 新法附則第三十三条の二第六項 → 地方税法 附則第三十三条の二第六項 (Supplementary Provisions, Article 33-2, paragraph (6)), suppl-3251-226/art-33-2/par-6 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-33-2/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33-2/par-6
- suppl-3621-94/art-6/par-6: 同条第三項第二号 → 地方税法 附則第三十三条の二第三項第二号 (Supplementary Provisions, Article 33-2, paragraph (3), item (ii)), suppl-3251-226/art-33-2/par-3/item-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-33-2/par-3/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33-2/par-3/item-2
- suppl-3621-94/art-6/par-8: 新法第三百二十一条の八第三項 → 地方税法 第三百二十一条の八第三項 (Article 321-8, paragraph (3)), art-321-8/par-3 — https://japanlaw.org/en/local-tax-act/art-321-8/par-3 · https://japanlaw.org/l/325AC0000000226/art-321-8/par-3
- suppl-3621-94/art-6/par-9: 新法第三百二十一条の八第一項 → 地方税法 第三百二十一条の八第一項 (Article 321-8, paragraph (1)), art-321-8/par-1 — https://japanlaw.org/en/local-tax-act/art-321-8/par-1 · https://japanlaw.org/l/325AC0000000226/art-321-8/par-1
- suppl-3621-94/art-6/par-9: 第三項 → 地方税法 第三百二十一条の八第三項 (Article 321-8, paragraph (3)), art-321-8/par-3 — https://japanlaw.org/en/local-tax-act/art-321-8/par-3 · https://japanlaw.org/l/325AC0000000226/art-321-8/par-3
- suppl-3621-94/art-6/par-9: 新法第三百二十一条の八第五項 → 地方税法 第三百二十一条の八第五項 (Article 321-8, paragraph (5)), art-321-8/par-5 — https://japanlaw.org/en/local-tax-act/art-321-8/par-5 · https://japanlaw.org/l/325AC0000000226/art-321-8/par-5
- suppl-3621-94/art-6/par-9: 第九項 → 地方税法 第三百二十一条の八第九項 (Article 321-8, paragraph (9)), art-321-8/par-9 — https://japanlaw.org/en/local-tax-act/art-321-8/par-9 · https://japanlaw.org/l/325AC0000000226/art-321-8/par-9
- suppl-3621-94/art-6/par-9: 第三百二十一条の十三第一項 → 地方税法 第三百二十一条の十三第一項 (Article 321-13, paragraph (1)), art-321-13/par-1 — https://japanlaw.org/en/local-tax-act/art-321-13/par-1 · https://japanlaw.org/l/325AC0000000226/art-321-13/par-1
- suppl-3621-94/art-7/par-1: 新法附則第三十五条の四第二項 → 地方税法 附則第三十五条の四第二項 (Supplementary Provisions, Article 35-4, paragraph (2)), suppl-3251-226/art-35-4/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-4/par-2
- suppl-3621-94/art-8/par-1: 附則第二条から前条まで → 地方税法 附則第二条 (Supplementary Provisions, Article 2), suppl-3621-94/art-2 — https://japanlaw.org/en/local-tax-act/suppl-3621-94/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-3621-94/art-2
- suppl-3621-94/art-8/par-1: 附則第二条から前条まで → 地方税法 附則第三条 (Supplementary Provisions, Article 3), suppl-3621-94/art-3 — https://japanlaw.org/en/local-tax-act/suppl-3621-94/art-3 · https://japanlaw.org/l/325AC0000000226/suppl-3621-94/art-3
- suppl-3621-94/art-8/par-1: 附則第二条から前条まで → 地方税法 附則第四条 (Supplementary Provisions, Article 4), suppl-3621-94/art-4 — https://japanlaw.org/en/local-tax-act/suppl-3621-94/art-4 · https://japanlaw.org/l/325AC0000000226/suppl-3621-94/art-4
- suppl-3621-94/art-8/par-1: 附則第二条から前条まで → 地方税法 附則第五条 (Supplementary Provisions, Article 5), suppl-3621-94/art-5 — https://japanlaw.org/en/local-tax-act/suppl-3621-94/art-5 · https://japanlaw.org/l/325AC0000000226/suppl-3621-94/art-5
- suppl-3621-94/art-8/par-1: 附則第二条から前条まで → 地方税法 附則第六条 (Supplementary Provisions, Article 6), suppl-3621-94/art-6 — https://japanlaw.org/en/local-tax-act/suppl-3621-94/art-6 · https://japanlaw.org/l/325AC0000000226/suppl-3621-94/art-6
- suppl-3621-94/art-8/par-1: 附則第二条から前条まで → 地方税法 附則第七条 (Supplementary Provisions, Article 7), suppl-3621-94/art-7 — https://japanlaw.org/en/local-tax-act/suppl-3621-94/art-7 · https://japanlaw.org/l/325AC0000000226/suppl-3621-94/art-7

## Cited by

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

- 地方税法 附則第一条第一項第一号（施行期日） — https://japanlaw.org/en/local-tax-act/suppl-3621-94/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3621-94/art-1/par-1/item-1
- 地方税法 附則第一条第一項第二号（施行期日） — https://japanlaw.org/en/local-tax-act/suppl-3621-94/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3621-94/art-1/par-1/item-2
- 地方税法 附則第一条第一項第三号（施行期日） — https://japanlaw.org/en/local-tax-act/suppl-3621-94/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-3621-94/art-1/par-1/item-3
- 地方税法 附則第四条第三項（道府県民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-3621-94/art-4/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3621-94/art-4/par-3
- 地方税法 附則第四条第四項（道府県民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-3621-94/art-4/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3621-94/art-4/par-4
- 地方税法 附則第四条第十一項（道府県民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-3621-94/art-4/par-11 · https://japanlaw.org/l/325AC0000000226/suppl-3621-94/art-4/par-11
- 地方税法 附則第四条第十二項（道府県民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-3621-94/art-4/par-12 · https://japanlaw.org/l/325AC0000000226/suppl-3621-94/art-4/par-12
- 地方税法 附則第六条第三項（市町村民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-3621-94/art-6/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3621-94/art-6/par-3
- 地方税法 附則第六条第四項（市町村民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-3621-94/art-6/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3621-94/art-6/par-4
- 地方税法 附則第八条第一項（政令への委任） — https://japanlaw.org/en/local-tax-act/suppl-3621-94/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3621-94/art-8/par-1
- 地方税法 附則第十六条第一項（見直し） — https://japanlaw.org/en/local-tax-act/suppl-3631-110/art-16/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3631-110/art-16/par-1

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## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 地方税法 — the text in force from 2026-10-16 (https://laws.e-gov.go.jp/law/325AC0000000226/20261016_508AC0000000002), retrieved 2026-10-27
- Japanese Law Translation Database System, Ministry of Justice (法務省) — 地方税法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/487), retrieved 2026-09-18
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T202151-236, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T202151-286, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-003, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-235, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-240, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-247, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-248, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261028T042522-007, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261028T042522-008, translated 2026-10-28
- This site's parser, version 218 — 地方税法 — structure, counts, cross-references and defined terms, computed 2026-10-27