# 所得税法 / Income Tax Act — 別表第二 (Appended Table 2) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act/amendments/20260812_508AC0000000064/text/appdx-2. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - Law: 所得税法 (Income Tax Act), 昭和四十年法律第三十三号 - English title "Income Tax Act": Ministry of Justice translation - Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 別表第二 (Appended Table 2)（給与所得の源泉徴収税額表） — address `appdx-2` - Text: the text that was the law from 2026-08-12 until 2026-09-30 — NO LONGER in force (revision 20260812_508AC0000000064) - URL (this text's page, at this provision): https://japanlaw.org/ja/income-tax-act/amendments/20260812_508AC0000000064/text/appdx-2 - The same address in the text in force (its wording there may differ): https://japanlaw.org/ja/income-tax-act/appdx-2 - Every provision below carries its address and its place on this text's page 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. The Ministry's English is given only where this text's Japanese is a wording the Ministry translated — the same as the text in force, or for a text not yet in force, a wording it translated ahead; every other paragraph's English is machine translation. --- ## 別表第二（給与所得の源泉徴収税額表） （月額表）（第百八十五条、第百八十六条、第百八十九条関係） appdx-2 · https://japanlaw.org/ja/income-tax-act/amendments/20260812_508AC0000000064/text/appdx-2 （一） その月の社会保険料等控除後の給与等の金額 甲 乙 扶養親族等の数 ０人 １人 ２人 ３人 ４人 ５人 ６人 ７人 以上 未満 税額 税額 円 円 円 円 円 円 円 円 円 円 円 １０５，０００円未満 ０ ０ ０ ０ ０ ０ ０ ０ その月の社会保険料等控除後の給与等の金額の３％に相当する金額 １０５，０００ １０７，０００ １７０ ０ ０ ０ ０ ０ ０ ０ ３，７００ １０７，０００ １０９，０００ ２７０ ０ ０ ０ ０ ０ ０ ０ ３，７００ １０９，０００ １１１，０００ ３７０ ０ ０ ０ ０ ０ ０ ０ ３，８００ １１１，０００ １１３，０００ ４７０ ０ ０ ０ ０ ０ ０ ０ ３，９００ １１３，０００ １１５，０００ ５７０ ０ ０ ０ ０ ０ ０ ０ ４，０００ １１５，０００ １１７，０００ ６７０ ０ ０ ０ ０ ０ ０ ０ ４，０００ １１７，０００ １１９，０００ ７７０ ０ ０ ０ ０ ０ ０ ０ ４，１００ １１９，０００ １２１，０００ ８７０ ０ ０ ０ ０ ０ ０ ０ ４，２００ １２１，０００ １２３，０００ ９７０ ０ ０ ０ ０ ０ ０ ０ ４，２００ １２３，０００ １２５，０００ １，０７０ ０ ０ ０ ０ ０ ０ ０ ４，３００ １２５，０００ １２７，０００ １，１７０ ０ ０ ０ ０ ０ ０ ０ ４，６００ １２７，０００ １２９，０００ １，２７０ ０ ０ ０ ０ ０ ０ ０ ４，９００ １２９，０００ １３１，０００ １，３７０ ０ ０ ０ ０ ０ ０ ０ ５，２００ １３１，０００ １３３，０００ １，４７０ ０ ０ ０ ０ ０ ０ ０ ５，４００ １３３，０００ １３５，０００ １，５７０ ０ ０ ０ ０ ０ ０ ０ ５，７００ １３５，０００ １３７，０００ １，６７０ ０ ０ ０ ０ ０ ０ ０ ６，０００ １３７，０００ １３９，０００ １，７７０ １９０ ０ ０ ０ ０ ０ ０ ６，３００ １３９，０００ １４１，０００ １，８７０ ２９０ ０ ０ ０ ０ ０ ０ ６，６００ １４１，０００ １４３，０００ １，９７０ ３９０ ０ ０ ０ ０ ０ ０ ６，９００ １４３，０００ １４５，０００ ２，０７０ ４９０ ０ ０ ０ ０ ０ ０ ７，２００ １４５，０００ １４７，０００ ２，１７０ ５９０ ０ ０ ０ ０ ０ ０ ７，５００ １４７，０００ １４９，０００ ２，２７０ ６９０ ０ ０ ０ ０ ０ ０ ７，８００ １４９，０００ １５１，０００ ２，３７０ ７９０ ０ ０ ０ ０ ０ ０ ８，１００ １５１，０００ １５３，０００ ２，４７０ ８９０ ０ ０ ０ ０ ０ ０ ８，４００ １５３，０００ １５５，０００ ２，５７０ ９９０ ０ ０ ０ ０ ０ ０ ８，７００ １５５，０００ １５７，０００ ２，６７０ １，０９０ ０ ０ ０ ０ ０ ０ ９，０００ １５７，０００ １５９，０００ ２，７７０ １，１９０ ０ ０ ０ ０ ０ ０ ９，３００ １５９，０００ １６１，０００ ２，８５０ １，２７０ ０ ０ ０ ０ ０ ０ ９，６００ １６１，０００ １６３，０００ ２，９２０ １，３４０ ０ ０ ０ ０ ０ ０ ９，９００ １６３，０００ １６５，０００ ２，９９０ １，４１０ ０ ０ ０ ０ ０ ０ １０，２００ １６５，０００ １６７，０００ ３，０６０ １，４８０ ０ ０ ０ ０ ０ ０ １０，５００ １６７，０００ １６９，０００ ３，１３０ １，５５０ ０ ０ ０ ０ ０ ０ １０，８００ １６９，０００ １７１，０００ ３，２００ １，６２０ ０ ０ ０ ０ ０ ０ １１，１００ １７１，０００ １７３，０００ ３，２７０ １，６９０ １００ ０ ０ ０ ０ ０ １１，３００ １７３，０００ １７５，０００ ３，３４０ １，７６０ １７０ ０ ０ ０ ０ ０ １１，６００ １７５，０００ １７７，０００ ３，４１０ １，８３０ ２４０ ０ ０ ０ ０ ０ １１，９００ １７７，０００ １７９，０００ ３，４８０ １，９００ ３１０ ０ ０ ０ ０ ０ １２，２００ １７９，０００ １８１，０００ ３，５５０ １，９７０ ３８０ ０ ０ ０ ０ ０ １２，５００ １８１，０００ １８３，０００ ３，６２０ ２，０４０ ４５０ ０ ０ ０ ０ ０ １３，０００ １８３，０００ １８５，０００ ３，６９０ ２，１１０ ５２０ ０ ０ ０ ０ ０ １３，７００ １８５，０００ １８７，０００ ３，７６０ ２，１８０ ５９０ ０ ０ ０ ０ ０ １４，４００ １８７，０００ １８９，０００ ３，８３０ ２，２５０ ６６０ ０ ０ ０ ０ ０ １５，１００ １８９，０００ １９１，０００ ３，９００ ２，３２０ ７３０ ０ ０ ０ ０ ０ １５，８００ １９１，０００ １９３，０００ ３，９７０ ２，３９０ ８００ ０ ０ ０ ０ ０ １６，５００ １９３，０００ １９５，０００ ４，０４０ ２，４６０ ８７０ ０ ０ ０ ０ ０ １７，２００ （二） その月の社会保険料等控除後の給与等の金額 甲 乙 扶養親族等の数 ０人 １人 ２人 ３人 ４人 ５人 ６人 ７人 以上 未満 税額 税額 円 円 円 円 円 円 円 円 円 円 円 １９５，０００ １９７，０００ ４，１１０ ２，５３０ ９４０ ０ ０ ０ ０ ０ １７，９００ １９７，０００ １９９，０００ ４，１８０ ２，６００ １，０１０ ０ ０ ０ ０ ０ １８，６００ １９９，０００ ２０１，０００ ４，２５０ ２，６７０ １，０８０ ０ ０ ０ ０ ０ １９，３００ ２０１，０００ ２０３，０００ ４，３２０ ２，７４０ １，１５０ ０ ０ ０ ０ ０ ２０，０００ ２０３，０００ ２０５，０００ ４，３９０ ２，８１０ １，２２０ ０ ０ ０ ０ ０ ２０，６００ ２０５，０００ ２０７，０００ ４，４６０ ２，８８０ １，２９０ ０ ０ ０ ０ ０ ２１，３００ ２０７，０００ ２０９，０００ ４，５３０ ２，９５０ １，３６０ ０ ０ ０ ０ ０ ２２，０００ ２０９，０００ ２１１，０００ ４，６００ ３，０２０ １，４３０ ０ ０ ０ ０ ０ ２２，５００ ２１１，０００ ２１３，０００ ４，６７０ ３，０９０ １，５００ ０ ０ ０ ０ ０ ２３，１００ ２１３，０００ ２１５，０００ ４，７４０ ３，１６０ １，５７０ ０ ０ ０ ０ ０ ２３，６００ ２１５，０００ ２１７，０００ ４，８１０ ３，２３０ １，６４０ ０ ０ ０ ０ ０ ２４，２００ ２１７，０００ ２１９，０００ ４，８８０ ３，３００ １，７１０ １３０ ０ ０ ０ ０ ２４，８００ ２１９，０００ ２２１，０００ ４，９５０ ３，３７０ １，７８０ ２００ ０ ０ ０ ０ ２５，３００ ２２１，０００ ２２４，０００ ５，０４０ ３，４５０ １，８７０ ２９０ ０ ０ ０ ０ ２５，９００ ２２４，０００ ２２７，０００ ５，１４０ ３，５６０ １，９８０ ３９０ ０ ０ ０ ０ ２６，９００ ２２７，０００ ２３０，０００ ５，２５０ ３，６６０ ２，０８０ ５００ ０ ０ ０ ０ ２７，９００ ２３０，０００ ２３３，０００ ５，３５０ ３，７７０ ２，１９０ ６００ ０ ０ ０ ０ ２８，９００ ２３３，０００ ２３６，０００ ５，４６０ ３，８７０ ２，２９０ ７１０ ０ ０ ０ ０ ２９，９００ ２３６，０００ ２３９，０００ ５，５６０ ３，９８０ ２，４００ ８１０ ０ ０ ０ ０ ３０，９００ ２３９，０００ ２４２，０００ ５，６７０ ４，０８０ ２，５００ ９２０ ０ ０ ０ ０ ３１，９００ ２４２，０００ ２４５，０００ ５，７７０ ４，１９０ ２，６１０ １，０２０ ０ ０ ０ ０ ３２，９００ ２４５，０００ ２４８，０００ ５，８８０ ４，２９０ ２，７１０ １，１３０ ０ ０ ０ ０ ３３，９００ ２４８，０００ ２５１，０００ ５，９８０ ４，４００ ２，８２０ １，２３０ ０ ０ ０ ０ ３４，８００ ２５１，０００ ２５４，０００ ６，０９０ ４，５００ ２，９２０ １，３４０ ０ ０ ０ ０ ３５，８００ ２５４，０００ ２５７，０００ ６，１９０ ４，６１０ ３，０３０ １，４４０ ０ ０ ０ ０ ３６，８００ ２５７，０００ ２６０，０００ ６，３００ ４，７１０ ３，１３０ １，５５０ ０ ０ ０ ０ ３７，８００ ２６０，０００ ２６３，０００ ６，４００ ４，８２０ ３，２４０ １，６５０ ０ ０ ０ ０ ３８，８００ ２６３，０００ ２６６，０００ ６，５１０ ４，９２０ ３，３４０ １，７６０ １７０ ０ ０ ０ ３９，８００ ２６６，０００ ２６９，０００ ６，６１０ ５，０３０ ３，４５０ １，８６０ ２８０ ０ ０ ０ ４０，８００ ２６９，０００ ２７２，０００ ６，７２０ ５，１３０ ３，５５０ １，９７０ ３８０ ０ ０ ０ ４１，８００ ２７２，０００ ２７５，０００ ６，８２０ ５，２４０ ３，６６０ ２，０７０ ４９０ ０ ０ ０ ４２，８００ ２７５，０００ ２７８，０００ ６，９３０ ５，３４０ ３，７６０ ２，１８０ ５９０ ０ ０ ０ ４３，８００ ２７８，０００ ２８１，０００ ７，０３０ ５，４５０ ３，８７０ ２，２８０ ７００ ０ ０ ０ ４４，７００ ２８１，０００ ２８４，０００ ７，１４０ ５，５５０ ３，９７０ ２，３９０ ８００ ０ ０ ０ ４５，７００ ２８４，０００ ２８７，０００ ７，２４０ ５，６６０ ４，０８０ ２，４９０ ９１０ ０ ０ ０ ４６，８００ ２８７，０００ ２９０，０００ ７，３５０ ５，７６０ ４，１８０ ２，６００ １，０１０ ０ ０ ０ ４７，９００ ２９０，０００ ２９３，０００ ７，４５０ ５，８７０ ４，２９０ ２，７００ １，１２０ ０ ０ ０ ４９，０００ ２９３，０００ ２９６，０００ ７，５６０ ５，９７０ ４，３９０ ２，８１０ １，２２０ ０ ０ ０ ５０，２００ ２９６，０００ ２９９，０００ ７，６６０ ６，０８０ ４，５００ ２，９１０ １，３３０ ０ ０ ０ ５１，３００ ２９９，０００ ３０２，０００ ７，７７０ ６，１９０ ４，６００ ３，０２０ １，４４０ ０ ０ ０ ５２，５００ ３０２，０００ ３０５，０００ ７，８９０ ６，３１０ ４，７２０ ３，１４０ １，５６０ ０ ０ ０ ５３，４００ ３０５，０００ ３０８，０００ ８，０１０ ６，４３０ ４，８４０ ３，２６０ １，６８０ ０ ０ ０ ５４，１００ ３０８，０００ ３１１，０００ ８，１３０ ６，５５０ ４，９６０ ３，３８０ １，８００ ２１０ ０ ０ ５４，９００ ３１１，０００ ３１４，０００ ８，３７０ ６，６７０ ５，０８０ ３，５００ １，９２０ ３３０ ０ ０ ５５，７００ ３１４，０００ ３１７，０００ ８，６１０ ６，７９０ ５，２００ ３，６２０ ２，０４０ ４５０ ０ ０ ５６，５００ ３１７，０００ ３２０，０００ ８，８５０ ６，９１０ ５，３２０ ３，７４０ ２，１６０ ５７０ ０ ０ ５７，３００ ３２０，０００ ３２３，０００ ９，０９０ ７，０３０ ５，４４０ ３，８６０ ２，２８０ ６９０ ０ ０ ５８，３００ ３２３，０００ ３２６，０００ ９，３３０ ７，１５０ ５，５６０ ３，９８０ ２，４００ ８１０ ０ ０ ５９，３００ ３２６，０００ ３２９，０００ ９，５７０ ７，２７０ ５，６８０ ４，１００ ２，５２０ ９３０ ０ ０ ６０，３００ ３２９，０００ ３３２，０００ ９，８１０ ７，３９０ ５，８００ ４，２２０ ２，６４０ １，０５０ ０ ０ ６１，３００ （三） その月の社会保険料等控除後の給与等の金額 甲 乙 扶養親族等の数 ０人 １人 ２人 ３人 ４人 ５人 ６人 ７人 以上 未満 税額 税額 円 円 円 円 円 円 円 円 円 円 円 ３３２，０００ ３３５，０００ １０，０５０ ７，５１０ ５，９２０ ４，３４０ ２，７６０ １，１７０ ０ ０ ６２，４００ ３３５，０００ ３３８，０００ １０，２９０ ７，６３０ ６，０４０ ４，４６０ ２，８８０ １，２９０ ０ ０ ６３，４００ ３３８，０００ ３４１，０００ １０，５３０ ７，７５０ ６，１６０ ４，５８０ ３，０００ １，４１０ ０ ０ ６４，４００ ３４１，０００ ３４４，０００ １０，７７０ ７，８７０ ６，２８０ ４，７００ ３，１２０ １，５３０ ０ ０ ６５，４００ ３４４，０００ ３４７，０００ １１，０１０ ７，９９０ ６，４００ ４，８２０ ３，２４０ １，６５０ ０ ０ ６６，４００ ３４７，０００ ３５０，０００ １１，２５０ ８，１１０ ６，５２０ ４，９４０ ３，３６０ １，７７０ １９０ ０ ６７，４００ ３５０，０００ ３５３，０００ １１，４９０ ８，３３０ ６，６４０ ５，０６０ ３，４８０ １，８９０ ３１０ ０ ６８，４００ ３５３，０００ ３５６，０００ １１，７３０ ８，５７０ ６，７６０ ５，１８０ ３，６００ ２，０１０ ４３０ ０ ６９，４００ ３５６，０００ ３５９，０００ １１，９７０ ８，８１０ ６，８８０ ５，３００ ３，７２０ ２，１３０ ５５０ ０ ７０，４００ ３５９，０００ ３６２，０００ １２，２１０ ９，０５０ ７，０００ ５，４２０ ３，８４０ ２，２５０ ６７０ ０ ７１，４００ ３６２，０００ ３６５，０００ １２，４５０ ９，２９０ ７，１２０ ５，５４０ ３，９６０ ２，３７０ ７９０ ０ ７２，４００ ３６５，０００ ３６８，０００ １２，６９０ ９，５３０ ７，２４０ ５，６６０ ４，０８０ ２，４９０ ９１０ ０ ７３，４００ ３６８，０００ ３７１，０００ １２，９３０ ９，７７０ ７，３６０ ５，７８０ ４，２００ ２，６１０ １，０３０ ０ ７４，４００ ３７１，０００ ３７４，０００ １３，１７０ １０，０１０ ７，４８０ ５，９００ ４，３２０ ２，７３０ １，１５０ ０ ７５，３００ ３７４，０００ ３７７，０００ １３，４１０ １０，２５０ ７，６００ ６，０２０ ４，４４０ ２，８５０ １，２７０ ０ ７６，２００ ３７７，０００ ３８０，０００ １３，６５０ １０，４９０ ７，７２０ ６，１４０ ４，５６０ ２，９７０ １，３９０ ０ ７７，１００ ３８０，０００ ３８３，０００ １３，８９０ １０，７３０ ７，８４０ ６，２６０ ４，６８０ ３，０９０ １，５１０ ０ ７８，０００ ３８３，０００ ３８６，０００ １４，１３０ １０，９７０ ７，９６０ ６，３８０ ４，８００ ３，２１０ １，６３０ ０ ７８，９００ ３８６，０００ ３８９，０００ １４，３７０ １１，２１０ ８，０８０ ６，５００ ４，９２０ ３，３３０ １，７５０ １７０ ８０，３００ ３８９，０００ ３９２，０００ １４，６１０ １１，４５０ ８，２８０ ６，６２０ ５，０４０ ３，４５０ １，８７０ ２９０ ８１，９００ ３９２，０００ ３９５，０００ １４，８５０ １１，６９０ ８，５２０ ６，７４０ ５，１６０ ３，５７０ １，９９０ ４１０ ８３，６００ ３９５，０００ ３９８，０００ １５，０９０ １１，９３０ ８，７６０ ６，８６０ ５，２８０ ３，６９０ ２，１１０ ５３０ ８５，３００ ３９８，０００ ４０１，０００ １５，３３０ １２，１７０ ９，０００ ６，９８０ ５，４００ ３，８１０ ２，２３０ ６５０ ８６，９００ ４０１，０００ ４０４，０００ １５，５７０ １２，４１０ ９，２４０ ７，１００ ５，５２０ ３，９３０ ２，３５０ ７７０ ８８，６００ ４０４，０００ ４０７，０００ １５，８１０ １２，６５０ ９，４８０ ７，２２０ ５，６４０ ４，０５０ ２，４７０ ８９０ ９０，３００ ４０７，０００ ４１０，０００ １６，０５０ １２，８９０ ９，７２０ ７，３４０ ５，７６０ ４，１７０ ２，５９０ １，０１０ ９１，９００ ４１０，０００ ４１３，０００ １６，２９０ １３，１３０ ９，９６０ ７，４６０ ５，８８０ ４，２９０ ２，７１０ １，１３０ ９３，６００ ４１３，０００ ４１６，０００ １６，５３０ １３，３７０ １０，２００ ７，５８０ ６，０００ ４，４１０ ２，８３０ １，２５０ ９５，３００ ４１６，０００ ４１９，０００ １６，７７０ １３，６１０ １０，４４０ ７，７００ ６，１２０ ４，５３０ ２，９５０ １，３７０ ９６，９００ ４１９，０００ ４２２，０００ １７，０１０ １３，８５０ １０，６８０ ７，８２０ ６，２４０ ４，６５０ ３，０７０ １，４９０ ９８，６００ ４２２，０００ ４２５，０００ １７，２５０ １４，０９０ １０，９２０ ７，９４０ ６，３６０ ４，７７０ ３，１９０ １，６１０ １００，３００ ４２５，０００ ４２８，０００ １７，４９０ １４，３３０ １１，１６０ ８，０６０ ６，４８０ ４，８９０ ３，３１０ １，７３０ １０１，９００ ４２８，０００ ４３１，０００ １７，７３０ １４，５７０ １１，４００ ８，２３０ ６，６００ ５，０１０ ３，４３０ １，８５０ １０３，６００ ４３１，０００ ４３４，０００ １７，９７０ １４，８１０ １１，６４０ ８，４７０ ６，７２０ ５，１３０ ３，５５０ １，９７０ １０５，３００ ４３４，０００ ４３７，０００ １８，２１０ １５，０５０ １１，８８０ ８，７１０ ６，８４０ ５，２５０ ３，６７０ ２，０９０ １０６，９００ ４３７，０００ ４４０，０００ １８，４５０ １５，２９０ １２，１２０ ８，９５０ ６，９６０ ５，３７０ ３，７９０ ２，２１０ １０８，６００ ４４０，０００ ４４３，０００ １８，６９０ １５，５３０ １２，３６０ ９，１９０ ７，０８０ ５，４９０ ３，９１０ ２，３３０ １１０，３００ ４４３，０００ ４４６，０００ １８，９３０ １５，７７０ １２，６００ ９，４３０ ７，２００ ５，６１０ ４，０３０ ２，４５０ １１１，９００ ４４６，０００ ４４９，０００ １９，１７０ １６，０１０ １２，８４０ ９，６７０ ７，３２０ ５，７３０ ４，１５０ ２，５７０ １１３，６００ ４４９，０００ ４５２，０００ １９，４５０ １６，２５０ １３，０８０ ９，９１０ ７，４４０ ５，８５０ ４，２７０ ２，６９０ １１５，２００ ４５２，０００ ４５５，０００ １９，９３０ １６，４９０ １３，３２０ １０，１５０ ７，５６０ ５，９７０ ４，３９０ ２，８１０ １１６，９００ ４５５，０００ ４５８，０００ ２０，４１０ １６，７３０ １３，５６０ １０，３９０ ７，６８０ ６，０９０ ４，５１０ ２，９３０ １１８，６００ ４５８，０００ ４６１，０００ ２０，８９０ １６，９７０ １３，８００ １０，６３０ ７，８００ ６，２１０ ４，６３０ ３，０５０ １２０，２００ ４６１，０００ ４６４，０００ ２１，３７０ １７，２１０ １４，０４０ １０，８７０ ７，９２０ ６，３３０ ４，７５０ ３，１７０ １２１，９００ ４６４，０００ ４６７，０００ ２１，８５０ １７，４５０ １４，２８０ １１，１１０ ８，０４０ ６，４５０ ４，８７０ ３，２９０ １２３，６００ ４６７，０００ ４７０，０００ ２２，３３０ １７，６９０ １４，５２０ １１，３５０ ８，１９０ ６，５７０ ４，９９０ ３，４１０ １２５，２００ ４７０，０００ ４７３，０００ ２２，８１０ １７，９３０ １４，７６０ １１，５９０ ８，４３０ ６，６９０ ５，１１０ ３，５３０ １２６，９００ ４７３，０００ ４７６，０００ ２３，２９０ １８，１７０ １５，０００ １１，８３０ ８，６７０ ６，８１０ ５，２３０ ３，６５０ １２８，５００ ４７６，０００ ４７９，０００ ２３，７７０ １８，４１０ １５，２４０ １２，０７０ ８，９１０ ６，９３０ ５，３５０ ３，７７０ １３０，１００ ４７９，０００ ４８２，０００ ２４，２５０ １８，６５０ １５，４８０ １２，３１０ ９，１５０ ７，０５０ ５，４７０ ３，８９０ １３１，７００ （四） その月の社会保険料等控除後の給与等の金額 甲 乙 扶養親族等の数 ０人 １人 ２人 ３人 ４人 ５人 ６人 ７人 以上 未満 税額 税額 円 円 円 円 円 円 円 円 円 円 円 ４８２，０００ ４８５，０００ ２４，７３０ １８，８９０ １５，７２０ １２，５５０ ９，３９０ ７，１７０ ５，５９０ ４，０１０ １３３，３００ ４８５，０００ ４８８，０００ ２５，２１０ １９，１３０ １５，９６０ １２，７９０ ９，６３０ ７，２９０ ５，７１０ ４，１３０ １３４，８００ ４８８，０００ ４９１，０００ ２５，６９０ １９，３７０ １６，２００ １３，０３０ ９，８７０ ７，４１０ ５，８３０ ４，２５０ １３６，４００ ４９１，０００ ４９４，０００ ２６，１７０ １９，８４０ １６，４４０ １３，２７０ １０，１１０ ７，５３０ ５，９５０ ４，３７０ １３８，０００ ４９４，０００ ４９７，０００ ２６，６５０ ２０，３２０ １６，６８０ １３，５１０ １０，３５０ ７，６５０ ６，０７０ ４，４９０ １３９，６００ ４９７，０００ ５００，０００ ２７，１３０ ２０，８００ １６，９２０ １３，７５０ １０，５９０ ７，７７０ ６，１９０ ４，６１０ １４１，１００ ５００，０００ ５０３，０００ ２７，６１０ ２１，２８０ １７，１６０ １３，９９０ １０，８３０ ７，８９０ ６，３１０ ４，７３０ １４２，７００ ５０３，０００ ５０６，０００ ２８，０９０ ２１，７６０ １７，４００ １４，２３０ １１，０７０ ８，０１０ ６，４３０ ４，８５０ １４４，３００ ５０６，０００ ５０９，０００ ２８，５７０ ２２，２４０ １７，６４０ １４，４７０ １１，３１０ ８，１４０ ６，５５０ ４，９７０ １４５，９００ ５０９，０００ ５１２，０００ ２９，０５０ ２２，７２０ １７，８８０ １４，７１０ １１，５５０ ８，３８０ ６，６７０ ５，０９０ １４７，４００ ５１２，０００ ５１５，０００ ２９，５３０ ２３，２００ １８，１２０ １４，９５０ １１，７９０ ８，６２０ ６，７９０ ５，２１０ １４９，０００ ５１５，０００ ５１８，０００ ３０，０１０ ２３，６８０ １８，３６０ １５，１９０ １２，０３０ ８，８６０ ６，９１０ ５，３３０ １５０，６００ ５１８，０００ ５２１，０００ ３０，４９０ ２４，１６０ １８，６００ １５，４３０ １２，２７０ ９，１００ ７，０３０ ５，４５０ １５２，２００ ５２１，０００ ５２４，０００ ３０，９７０ ２４，６４０ １８，８４０ １５，６７０ １２，５１０ ９，３４０ ７，１５０ ５，５７０ １５３，７００ ５２４，０００ ５２７，０００ ３１，４５０ ２５，１２０ １９，０８０ １５，９１０ １２，７５０ ９，５８０ ７，２７０ ５，６９０ １５５，３００ ５２７，０００ ５３０，０００ ３１，９３０ ２５，６００ １９，３２０ １６，１５０ １２，９９０ ９，８２０ ７，３９０ ５，８１０ １５６，９００ ５３０，０００ ５３３，０００ ３２，４１０ ２６，０８０ １９，７５０ １６，３９０ １３，２３０ １０，０６０ ７，５１０ ５，９３０ １５８，３００ ５３３，０００ ５３６，０００ ３２，８９０ ２６，５６０ ２０，２３０ １６，６３０ １３，４７０ １０，３００ ７，６３０ ６，０５０ １５９，８００ ５３６，０００ ５３９，０００ ３３，３７０ ２７，０４０ ２０，７１０ １６，８７０ １３，７１０ １０，５４０ ７，７５０ ６，１７０ １６１，２００ ５３９，０００ ５４２，０００ ３３，８５０ ２７，５２０ ２１，１９０ １７，１１０ １３，９５０ １０，７８０ ７，８７０ ６，２９０ １６２，６００ ５４２，０００ ５４５，０００ ３４，３３０ ２８，０００ ２１，６７０ １７，３５０ １４，１９０ １１，０２０ ７，９９０ ６，４１０ １６４，１００ ５４５，０００ ５４８，０００ ３４，８１０ ２８，４８０ ２２，１５０ １７，５９０ １４，４３０ １１，２６０ ８，１１０ ６，５３０ １６５，５００ ５４８，０００ ５５１，０００ ３５，２９０ ２８，９６０ ２２，６３０ １７，８３０ １４，６７０ １１，５００ ８，３３０ ６，６５０ １６７，０００ ５５１，０００ ５５４，０００ ３５，８２０ ２９，４９０ ２３，１６０ １８，１００ １４，９３０ １１，７７０ ８，６００ ６，７８０ １６８，４００ ５５４，０００ ５５７，０００ ３６，３６０ ３０，０３０ ２３，７００ １８，３７０ １５，２００ １２，０４０ ８，８７０ ６，９１０ １６９，８００ ５５７，０００ ５６０，０００ ３６，９００ ３０，５７０ ２４，２４０ １８，６４０ １５，４７０ １２，３１０ ９，１４０ ７，０５０ １７１，３００ ５６０，０００ ５６３，０００ ３７，４４０ ３１，１１０ ２４，７８０ １８，９１０ １５，７４０ １２，５８０ ９，４１０ ７，１８０ １７２，７００ ５６３，０００ ５６６，０００ ３７，９８０ ３１，６５０ ２５，３２０ １９，１８０ １６，０１０ １２，８５０ ９，６８０ ７，３２０ １７４，２００ ５６６，０００ ５６９，０００ ３８，５２０ ３２，１９０ ２５，８６０ １９，５２０ １６，２８０ １３，１２０ ９，９５０ ７，４５０ １７５，６００ ５６９，０００ ５７２，０００ ３９，０６０ ３２，７３０ ２６，４００ ２０，０６０ １６，５５０ １３，３９０ １０，２２０ ７，５９０ １７７，０００ ５７２，０００ ５７５，０００ ３９，６００ ３３，２７０ ２６，９４０ ２０，６００ １６，８２０ １３，６６０ １０，４９０ ７，７２０ １７８，５００ ５７５，０００ ５７８，０００ ４０，１４０ ３３，８１０ ２７，４８０ ２１，１４０ １７，０９０ １３，９３０ １０，７６０ ７，８６０ １７９，９００ ５７８，０００ ５８１，０００ ４０，６８０ ３４，３５０ ２８，０２０ ２１，６８０ １７，３６０ １４，２００ １１，０３０ ７，９９０ １８１，４００ ５８１，０００ ５８４，０００ ４１，２２０ ３４，８９０ ２８，５６０ ２２，２２０ １７，６３０ １４，４７０ １１，３００ ８，１３０ １８２，８００ ５８４，０００ ５８７，０００ ４１，７６０ ３５，４３０ ２９，１００ ２２，７６０ １７，９００ １４，７４０ １１，５７０ ８，４００ １８４，２００ ５８７，０００ ５９０，０００ ４２，３００ ３５，９７０ ２９，６４０ ２３，３００ １８，１７０ １５，０１０ １１，８４０ ８，６７０ １８５，７００ ５９０，０００ ５９３，０００ ４２，８４０ ３６，５１０ ３０，１８０ ２３，８４０ １８，４４０ １５，２８０ １２，１１０ ８，９４０ １８７，１００ ５９３，０００ ５９６，０００ ４３，３８０ ３７，０５０ ３０，７２０ ２４，３８０ １８，７１０ １５，５５０ １２，３８０ ９，２１０ １８８，６００ ５９６，０００ ５９９，０００ ４３，９２０ ３７，５９０ ３１，２６０ ２４，９２０ １８，９８０ １５，８２０ １２，６５０ ９，４８０ １９０，０００ ５９９，０００ ６０２，０００ ４４，４６０ ３８，１３０ ３１，８００ ２５，４６０ １９，２５０ １６，０９０ １２，９２０ ９，７５０ １９１，４００ ６０２，０００ ６０５，０００ ４５，０００ ３８，６７０ ３２，３４０ ２６，０００ １９，６７０ １６，３６０ １３，１９０ １０，０２０ １９２，９００ ６０５，０００ ６０８，０００ ４５，５４０ ３９，２１０ ３２，８８０ ２６，５４０ ２０，２１０ １６，６３０ １３，４６０ １０，２９０ １９４，３００ ６０８，０００ ６１１，０００ ４６，０８０ ３９，７５０ ３３，４２０ ２７，０８０ ２０，７５０ １６，９００ １３，７３０ １０，５６０ １９５，８００ ６１１，０００ ６１４，０００ ４６，６２０ ４０，２９０ ３３，９６０ ２７，６２０ ２１，２９０ １７，１７０ １４，０００ １０，８３０ １９７，２００ ６１４，０００ ６１７，０００ ４７，１６０ ４０，８３０ ３４，５００ ２８，１６０ ２１，８３０ １７，４４０ １４，２７０ １１，１００ １９８，６００ ６１７，０００ ６２０，０００ ４７，７００ ４１，３７０ ３５，０４０ ２８，７００ ２２，３７０ １７，７１０ １４，５４０ １１，３７０ ２００，１００ ６２０，０００ ６２３，０００ ４８，２４０ ４１，９１０ ３５，５８０ ２９，２４０ ２２，９１０ １７，９８０ １４，８１０ １１，６４０ ２０１，５００ ６２３，０００ ６２６，０００ ４８，７８０ ４２，４５０ ３６，１２０ ２９，７８０ ２３，４５０ １８，２５０ １５，０８０ １１，９１０ ２０３，０００ ６２６，０００ ６２９，０００ ４９，３２０ ４２，９９０ ３６，６６０ ３０，３２０ ２３，９９０ １８，５２０ １５，３５０ １２，１８０ ２０４，４００ ６２９，０００ ６３２，０００ ４９，８６０ ４３，５３０ ３７，２００ ３０，８６０ ２４，５３０ １８，７９０ １５，６２０ １２，４５０ ２０５，８００ （五） その月の社会保険料等控除後の給与等の金額 甲 乙 扶養親族等の数 ０人 １人 ２人 ３人 ４人 ５人 ６人 ７人 以上 未満 税額 税額 円 円 円 円 円 円 円 円 円 円 円 ６３２，０００ ６３５，０００ ５０，４００ ４４，０７０ ３７，７４０ ３１，４００ ２５，０７０ １９，０６０ １５，８９０ １２，７２０ ２０７，３００ ６３５，０００ ６３８，０００ ５０，９４０ ４４，６１０ ３８，２８０ ３１，９４０ ２５，６１０ １９，３３０ １６，１６０ １２，９９０ ２０８，７００ ６３８，０００ ６４１，０００ ５１，４８０ ４５，１５０ ３８，８２０ ３２，４８０ ２６，１５０ １９，８２０ １６，４３０ １３，２６０ ２１０，２００ ６４１，０００ ６４４，０００ ５２，０２０ ４５，６９０ ３９，３６０ ３３，０２０ ２６，６９０ ２０，３６０ １６，７００ １３，５３０ ２１１，５００ ６４４，０００ ６４７，０００ ５２，５６０ ４６，２３０ ３９，９００ ３３，５６０ ２７，２３０ ２０，９００ １６，９７０ １３，８００ ２１２，５００ ６４７，０００ ６５０，０００ ５３，１００ ４６，７７０ ４０，４４０ ３４，１００ ２７，７７０ ２１，４４０ １７，２４０ １４，０７０ ２１３，５００ ６５０，０００ ６５３，０００ ５３，６４０ ４７，３１０ ４０，９８０ ３４，６４０ ２８，３１０ ２１，９８０ １７，５１０ １４，３４０ ２１４，５００ ６５３，０００ ６５６，０００ ５４，１８０ ４７，８５０ ４１，５２０ ３５，１８０ ２８，８５０ ２２，５２０ １７，７８０ １４，６１０ ２１５，５００ ６５６，０００ ６５９，０００ ５４，７２０ ４８，３９０ ４２，０６０ ３５，７２０ ２９，３９０ ２３，０６０ １８，０５０ １４，８８０ ２１６，５００ ６５９，０００ ６６２，０００ ５５，２６０ ４８，９３０ ４２，６００ ３６，２６０ ２９，９３０ ２３，６００ １８，３２０ １５，１５０ ２１７，５００ ６６２，０００ ６６５，０００ ５５，８００ ４９，４７０ ４３，１４０ ３６，８００ ３０，４７０ ２４，１４０ １８，５９０ １５，４２０ ２１８，５００ ６６５，０００ ６６８，０００ ５６，３４０ ５０，０１０ ４３，６８０ ３７，３４０ ３１，０１０ ２４，６８０ １８，８６０ １５，６９０ ２１９，５００ ６６８，０００ ６７１，０００ ５６，８８０ ５０，５５０ ４４，２２０ ３７，８８０ ３１，５５０ ２５，２２０ １９，１３０ １５，９６０ ２２０，４００ ６７１，０００ ６７４，０００ ５７，４２０ ５１，０９０ ４４，７６０ ３８，４２０ ３２，０９０ ２５，７６０ １９，４２０ １６，２３０ ２２１，４００ ６７４，０００ ６７７，０００ ５７，９６０ ５１，６３０ ４５，３００ ３８，９６０ ３２，６３０ ２６，３００ １９，９６０ １６，５００ ２２２，４００ ６７７，０００ ６８０，０００ ５８，５００ ５２，１７０ ４５，８４０ ３９，５００ ３３，１７０ ２６，８４０ ２０，５００ １６，７７０ ２２３，４００ ６８０，０００ ６８３，０００ ５９，０４０ ５２，７１０ ４６，３８０ ４０，０４０ ３３，７１０ ２７，３８０ ２１，０４０ １７，０４０ ２２４，４００ ６８３，０００ ６８６，０００ ５９，５８０ ５３，２５０ ４６，９２０ ４０，５８０ ３４，２５０ ２７，９２０ ２１，５８０ １７，３１０ ２２５，４００ ６８６，０００ ６８９，０００ ６０，１２０ ５３，７９０ ４７，４６０ ４１，１２０ ３４，７９０ ２８，４６０ ２２，１２０ １７，５８０ ２２６，７００ ６８９，０００ ６９２，０００ ６０，６６０ ５４，３３０ ４８，０００ ４１，６６０ ３５，３３０ ２９，０００ ２２，６６０ １７，８５０ ２２８，２００ ６９２，０００ ６９５，０００ ６１，２００ ５４，８７０ ４８，５４０ ４２，２００ ３５，８７０ ２９，５４０ ２３，２００ １８，１２０ ２２９，７００ ６９５，０００ ６９８，０００ ６１，７４０ ５５，４１０ ４９，０８０ ４２，７４０ ３６，４１０ ３０，０８０ ２３，７４０ １８，３９０ ２３１，２００ ６９８，０００ ７０１，０００ ６２，２８０ ５５，９５０ ４９，６２０ ４３，２８０ ３６，９５０ ３０，６２０ ２４，２８０ １８，６６０ ２３２，７００ ７０１，０００ ７０４，０００ ６２，８２０ ５６，４９０ ５０，１６０ ４３，８２０ ３７，４９０ ３１，１６０ ２４，８２０ １８，９３０ ２３４，２００ ７０４，０００ ７０７，０００ ６３，３６０ ５７，０３０ ５０，７００ ４４，３６０ ３８，０３０ ３１，７００ ２５，３６０ １９，２００ ２３５，８００ ７０７，０００ ７１０，０００ ６３，９１０ ５７，５７０ ５１，２４０ ４４，９１０ ３８，５７０ ３２，２４０ ２５，９１０ １９，５７０ ２３７，３００ ７１０，０００ ７１３，０００ ６４，５１０ ５８，１７０ ５１，８４０ ４５，５１０ ３９，１７０ ３２，８４０ ２６，５１０ ２０，１７０ ２３８，８００ ７１３，０００ ７１６，０００ ６５，１１０ ５８，７７０ ５２，４４０ ４６，１１０ ３９，７７０ ３３，４４０ ２７，１１０ ２０，７７０ ２４０，３００ ７１６，０００ ７１９，０００ ６５，７１０ ５９，３７０ ５３，０４０ ４６，７１０ ４０，３７０ ３４，０４０ ２７，７１０ ２１，３７０ ２４１，８００ ７１９，０００ ７２２，０００ ６６，３１０ ５９，９７０ ５３，６４０ ４７，３１０ ４０，９７０ ３４，６４０ ２８，３１０ ２１，９７０ ２４３，３００ ７２２，０００ ７２５，０００ ６６，９１０ ６０，５７０ ５４，２４０ ４７，９１０ ４１，５７０ ３５，２４０ ２８，９１０ ２２，５７０ ２４４，９００ ７２５，０００ ７２８，０００ ６７，５１０ ６１，１７０ ５４，８４０ ４８，５１０ ４２，１７０ ３５，８４０ ２９，５１０ ２３，１７０ ２４６，４００ ７２８，０００ ７３１，０００ ６８，１１０ ６１，７７０ ５５，４４０ ４９，１１０ ４２，７７０ ３６，４４０ ３０，１１０ ２３，７７０ ２４７，９００ ７３１，０００ ７３４，０００ ６８，７１０ ６２，３７０ ５６，０４０ ４９，７１０ ４３，３７０ ３７，０４０ ３０，７１０ ２４，３７０ ２４９，４００ ７３４，０００ ７３７，０００ ６９，３１０ ６２，９７０ ５６，６４０ ５０，３１０ ４３，９７０ ３７，６４０ ３１，３１０ ２４，９７０ ２５０，９００ ７３７，０００ ７４０，０００ ６９，９１０ ６３，５７０ ５７，２４０ ５０，９１０ ４４，５７０ ３８，２４０ ３１，９１０ ２５，５７０ ２５２，４００ ７４０，０００円 ７０，２１０ ６３，８７０ ５７，５４０ ５１，２１０ ４４，８７０ ３８，５４０ ３２，２１０ ２５，８７０ ２５３，９００ ７４０，０００円を超え７９０，０００円に満たない金額 ７４０，０００円の場合の税額に、その月の社会保険料等控除後の給与等の金額のうち７４０，０００円を超える金額の２０％に相当する金額を加算した金額 ２５３，９００円に、その月の社会保険料等控除後の給与等の金額のうち７４０，０００円を超える金額の４０％に相当する金額を加算した金額 （六） その月の社会保険料等控除後の給与等の金額 甲 乙 扶養親族等の数 ０人 １人 ２人 ３人 ４人 ５人 ６人 ７人 以上 未満 税額 税額 円 円 円 円 円 円 円 円 ７９０，０００円 ８０，２１０ ７３，８７０ ６７，５４０ ６１，２１０ ５４，８７０ ４８，５４０ ４２，２１０ ３５，８７０ ７９０，０００円を超え９６０，０００円に満たない金額 ７９０，０００円の場合の税額に、その月の社会保険料等控除後の給与等の金額のうち７９０，０００円を超える金額の２３％に相当する金額を加算した金額 円 円 円 円 円 円 円 円 ９６０，０００円 １１９，３１０ １１２，９７０ １０６，６４０ １００，３１０ ９３，９７０ ８７，６４０ ８１，３１０ ７４，９７０ ９６０，０００円を超え１，７１０，０００円に満たない金額 ９６０，０００円の場合の税額に、その月の社会保険料等控除後の給与等の金額のうち９６０，０００円を超える金額の３３％に相当する金額を加算した金額 円 円 円 円 円 円 円 円 円 １，７１０，０００円 ３６６，８１０ ３６０，４７０ ３５４，１４０ ３４７，８１０ ３４１，４７０ ３３５，１４０ ３２８，８１０ ３２２，４７０ ６４１，９００ １，７１０，０００円を超え２，１３０，０００円に満たない金額 １，７１０，０００円の場合の税額に、その月の社会保険料等控除後の給与等の金額のうち１，７１０，０００円を超える金額の４０％に相当する金額を加算した金額 ６４１，９００円に、その月の社会保険料等控除後の給与等の金額のうち１，７１０，０００円を超える金額の４５％に相当する金額を加算した金額 円 円 円 円 円 円 円 円 ２，１３０，０００円 ５３８，１４０ ５３１，８００ ５２５，４７０ ５１９，１４０ ５１２，８００ ５０６，４７０ ５００，１４０ ４９３，８００ ２，１３０，０００円を超え２，１７０，０００円に満たない金額 ２，１３０，０００円の場合の税額に、その月の社会保険料等控除後の給与等の金額のうち２，１３０，０００円を超える金額の４０％に相当する金額を加算した金額 円 円 円 円 円 円 円 円 ２，１７０，０００円 ５５９，４７０ ５５３，１３０ ５４６，８００ ５４０，４７０ ５３４，１３０ ５２７，８００ ５２１，４７０ ５１５，１３０ ２，１７０，０００円を超え２，２１０，０００円に満たない金額 ２，１７０，０００円の場合の税額に、その月の社会保険料等控除後の給与等の金額のうち２，１７０，０００円を超える金額の４０％に相当する金額を加算した金額 円 円 円 円 円 円 円 円 ２，２１０，０００円 ５８０，８００ ５７４，４６０ ５６８，１３０ ５６１，８００ ５５５，４６０ ５４９，１３０ ５４２，８００ ５３６，４６０ ２，２１０，０００円を超え２，２５０，０００円に満たない金額 ２，２１０，０００円の場合の税額に、その月の社会保険料等控除後の給与等の金額のうち２，２１０，０００円を超える金額の４０％に相当する金額を加算した金額 円 円 円 円 円 円 円 円 ２，２５０，０００円 ６０２，１３０ ５９５，７９０ ５８９，４６０ ５８３，１３０ ５７６，７９０ ５７０，４６０ ５６４，１３０ ５５７，７９０ ２，２５０，０００円を超え３，５００，０００円に満たない金額 ２，２５０，０００円の場合の税額に、その月の社会保険料等控除後の給与等の金額のうち２，２５０，０００円を超える金額の４０％に相当する金額を加算した金額 （七） その月の社会保険料等控除後の給与等の金額 甲 乙 扶養親族等の数 ０人 １人 ２人 ３人 ４人 ５人 ６人 ７人 以上 未満 税額 税額 円 円 円 円 円 円 円 円 ３，５００，０００円 １，１０２，１３０ １，０９５，７９０ １，０８９，４６０ １，０８３，１３０ １，０７６，７９０ １，０７０，４６０ １，０６４，１３０ １，０５７，７９０ ３，５００，０００円を超える金額 ３，５００，０００円の場合の税額に、その月の社会保険料等控除後の給与等の金額のうち３，５００，０００円を超える金額の４５％に相当する金額を加算した金額 扶養親族等の数が７人を超える場合には、扶養親族等の数が７人の場合の税額から、その７人を超える１人ごとに１，５８０円を控除した金額 従たる給与についての扶養控除等申告書が提出されている場合には、当該申告書に記載された扶養親族等の数に応じ、扶養親族等１人ごとに１，５８０円を、上の各欄によつて求めた税額から控除した金額 （注）　この表における用語については、次に定めるところによる。 （一）　「扶養親族等」とは、源泉控除対象配偶者及び源泉控除対象親族をいう。 （二）　「社会保険料等」とは、第七十四条第二項（社会保険料控除）に規定する社会保険料及び第七十五条第二項（小規模企業共済等掛金控除）に規定する小規模企業共済等掛金をいう。 （備考） 税額の求め方は、次のとおりである。 （一）　給与所得者の扶養控除等申告書の提出があつた居住者については、 （１）　まず、その居住者のその月の給与等の金額から、その給与等の金額から控除される社会保険料等の金額を控除した金額を求める。 （２）　当該申告書により申告された扶養親族等（第百八十六条の二（源泉控除対象配偶者に係る控除の適用）の規定により当該申告書に記載がされていないものとされる源泉控除対象配偶者及び第百八十六条の三（源泉控除対象親族に係る控除の適用）の規定により当該申告書に記載がされていないものとされる源泉控除対象親族を除くものとし、当該扶養親族等が第百九十四条第五項（給与所得者の扶養控除等申告書）に規定する国外居住親族（（４）において「国外居住親族」という。）である場合には同項に規定する書類の提出又は提示がされた扶養親族等に限る。以下この（一）において同じ。）の数が７人以下である場合には、（１）により求めた金額に応じて「その月の社会保険料等控除後の給与等の金額」欄の該当する行を求め、その行とその申告された扶養親族等の数に応じて求めた甲欄の該当欄との交わるところに記載されている金額が、その求める税額である。 （３）　当該申告書により申告された扶養親族等の数が７人を超える場合には、（１）により求めた金額に応じて、扶養親族等の数が７人であるものとして（２）により求めた税額から、扶養親族等の数が７人を超える１人ごとに１，５８０円を控除した金額が、その求める税額である。 （４）　（２）及び（３）の場合において、当該申告書にその居住者が障害者、寡婦、ひとり親又は勤労学生に該当する旨の記載があるとき（当該勤労学生が第二条第一項第三十二号ロ又はハ（定義）に掲げる者に該当するときは、当該申告書に勤労学生に該当する旨の記載があるほか、第百九十四条第四項に規定する書類の提出又は提示があつたとき）は、扶養親族等の数にこれらの一に該当するごとに１人を加算した数を、当該申告書にその居住者の同一生計配偶者又は扶養親族のうちに障害者又は第八十五条第二項（扶養親族等の判定の時期等）に規定する同居特別障害者（当該障害者又は同居特別障害者が国外居住親族である場合には、第百九十四条第五項に規定する書類の提出又は提示がされた障害者又は当該同居特別障害者に限る。）がある旨の記載があるときは、扶養親族等の数にこれらの一に該当するごとに１人を加算した数を、それぞれ（２）及び（３）の扶養親族等の数とする。 （二）　給与所得者の扶養控除等申告書の提出がない居住者（従たる給与についての扶養控除等申告書の提出があつた居住者を含む。）については、その居住者のその月の給与等の金額から、その給与等の金額から控除される社会保険料等の金額を控除し、その控除後の金額に応じて「その月の社会保険料等控除後の給与等の金額」欄の該当する行を求め、その行と乙欄との交わるところに記載されている金額（従たる給与についての扶養控除等申告書の提出があつた場合には、当該申告書により申告された扶養親族等（第百八十六条の二の規定により当該申告書に記載がされていないものとされる源泉控除対象配偶者及び第百八十六条の三の規定により当該申告書に記載がされていないものとされる源泉控除対象親族を除くものとし、当該扶養親族等が第百九十五条第五項（従たる給与についての扶養控除等申告書）の記載がされた者である場合には同項に規定する書類の提出又は提示がされた扶養親族等に限る。）の数に応じ、その申告された扶養親族等１人ごとに１，５８０円を控除した金額）が、その求める税額である。 (i) Amount of salary or other wage for the month after deduction of social insurance premiums and similar Column A Column B Number of dependents and similar persons 0 persons 1 person 2 persons 3 persons 4 persons 5 persons 6 persons 7 persons At least Less than Tax amount Tax amount yen yen yen yen yen yen yen yen yen yen yen Less than 105,000 yen 0 0 0 0 0 0 0 0 An amount equal to 3% of the amount of salary or other wage for the month after deduction of social insurance premiums and similar 105,000 107,000 170 0 0 0 0 0 0 0 3,700 107,000 109,000 270 0 0 0 0 0 0 0 3,700 109,000 111,000 370 0 0 0 0 0 0 0 3,800 111,000 113,000 470 0 0 0 0 0 0 0 3,900 113,000 115,000 570 0 0 0 0 0 0 0 4,000 115,000 117,000 670 0 0 0 0 0 0 0 4,000 117,000 119,000 770 0 0 0 0 0 0 0 4,100 119,000 121,000 870 0 0 0 0 0 0 0 4,200 121,000 123,000 970 0 0 0 0 0 0 0 4,200 123,000 125,000 1,070 0 0 0 0 0 0 0 4,300 125,000 127,000 1,170 0 0 0 0 0 0 0 4,600 127,000 129,000 1,270 0 0 0 0 0 0 0 4,900 129,000 131,000 1,370 0 0 0 0 0 0 0 5,200 131,000 133,000 1,470 0 0 0 0 0 0 0 5,400 133,000 135,000 1,570 0 0 0 0 0 0 0 5,700 135,000 137,000 1,670 0 0 0 0 0 0 0 6,000 137,000 139,000 1,770 190 0 0 0 0 0 0 6,300 139,000 141,000 1,870 290 0 0 0 0 0 0 6,600 141,000 143,000 1,970 390 0 0 0 0 0 0 6,900 143,000 145,000 2,070 490 0 0 0 0 0 0 7,200 145,000 147,000 2,170 590 0 0 0 0 0 0 7,500 147,000 149,000 2,270 690 0 0 0 0 0 0 7,800 149,000 151,000 2,370 790 0 0 0 0 0 0 8,100 151,000 153,000 2,470 890 0 0 0 0 0 0 8,400 153,000 155,000 2,570 990 0 0 0 0 0 0 8,700 155,000 157,000 2,670 1,090 0 0 0 0 0 0 9,000 157,000 159,000 2,770 1,190 0 0 0 0 0 0 9,300 159,000 161,000 2,850 1,270 0 0 0 0 0 0 9,600 161,000 163,000 2,920 1,340 0 0 0 0 0 0 9,900 163,000 165,000 2,990 1,410 0 0 0 0 0 0 10,200 165,000 167,000 3,060 1,480 0 0 0 0 0 0 10,500 167,000 169,000 3,130 1,550 0 0 0 0 0 0 10,800 169,000 171,000 3,200 1,620 0 0 0 0 0 0 11,100 171,000 173,000 3,270 1,690 100 0 0 0 0 0 11,300 173,000 175,000 3,340 1,760 170 0 0 0 0 0 11,600 175,000 177,000 3,410 1,830 240 0 0 0 0 0 11,900 177,000 179,000 3,480 1,900 310 0 0 0 0 0 12,200 179,000 181,000 3,550 1,970 380 0 0 0 0 0 12,500 181,000 183,000 3,620 2,040 450 0 0 0 0 0 13,000 183,000 185,000 3,690 2,110 520 0 0 0 0 0 13,700 185,000 187,000 3,760 2,180 590 0 0 0 0 0 14,400 187,000 189,000 3,830 2,250 660 0 0 0 0 0 15,100 189,000 191,000 3,900 2,320 730 0 0 0 0 0 15,800 191,000 193,000 3,970 2,390 800 0 0 0 0 0 16,500 193,000 195,000 4,040 2,460 870 0 0 0 0 0 17,200 (ii) Amount of salary or other wage for the month after deduction of social insurance premiums and similar Column A Column B Number of dependents and similar persons 0 persons 1 person 2 persons 3 persons 4 persons 5 persons 6 persons 7 persons At least Less than Tax amount Tax amount yen yen yen yen yen yen yen yen yen yen yen 195,000 197,000 4,110 2,530 940 0 0 0 0 0 17,900 197,000 199,000 4,180 2,600 1,010 0 0 0 0 0 18,600 199,000 201,000 4,250 2,670 1,080 0 0 0 0 0 19,300 201,000 203,000 4,320 2,740 1,150 0 0 0 0 0 20,000 203,000 205,000 4,390 2,810 1,220 0 0 0 0 0 20,600 205,000 207,000 4,460 2,880 1,290 0 0 0 0 0 21,300 207,000 209,000 4,530 2,950 1,360 0 0 0 0 0 22,000 209,000 211,000 4,600 3,020 1,430 0 0 0 0 0 22,500 211,000 213,000 4,670 3,090 1,500 0 0 0 0 0 23,100 213,000 215,000 4,740 3,160 1,570 0 0 0 0 0 23,600 215,000 217,000 4,810 3,230 1,640 0 0 0 0 0 24,200 217,000 219,000 4,880 3,300 1,710 130 0 0 0 0 24,800 219,000 221,000 4,950 3,370 1,780 200 0 0 0 0 25,300 221,000 224,000 5,040 3,450 1,870 290 0 0 0 0 25,900 224,000 227,000 5,140 3,560 1,980 390 0 0 0 0 26,900 227,000 230,000 5,250 3,660 2,080 500 0 0 0 0 27,900 230,000 233,000 5,350 3,770 2,190 600 0 0 0 0 28,900 233,000 236,000 5,460 3,870 2,290 710 0 0 0 0 29,900 236,000 239,000 5,560 3,980 2,400 810 0 0 0 0 30,900 239,000 242,000 5,670 4,080 2,500 920 0 0 0 0 31,900 242,000 245,000 5,770 4,190 2,610 1,020 0 0 0 0 32,900 245,000 248,000 5,880 4,290 2,710 1,130 0 0 0 0 33,900 248,000 251,000 5,980 4,400 2,820 1,230 0 0 0 0 34,800 251,000 254,000 6,090 4,500 2,920 1,340 0 0 0 0 35,800 254,000 257,000 6,190 4,610 3,030 1,440 0 0 0 0 36,800 257,000 260,000 6,300 4,710 3,130 1,550 0 0 0 0 37,800 260,000 263,000 6,400 4,820 3,240 1,650 0 0 0 0 38,800 263,000 266,000 6,510 4,920 3,340 1,760 170 0 0 0 39,800 266,000 269,000 6,610 5,030 3,450 1,860 280 0 0 0 40,800 269,000 272,000 6,720 5,130 3,550 1,970 380 0 0 0 41,800 272,000 275,000 6,820 5,240 3,660 2,070 490 0 0 0 42,800 275,000 278,000 6,930 5,340 3,760 2,180 590 0 0 0 43,800 278,000 281,000 7,030 5,450 3,870 2,280 700 0 0 0 44,700 281,000 284,000 7,140 5,550 3,970 2,390 800 0 0 0 45,700 284,000 287,000 7,240 5,660 4,080 2,490 910 0 0 0 46,800 287,000 290,000 7,350 5,760 4,180 2,600 1,010 0 0 0 47,900 290,000 293,000 7,450 5,870 4,290 2,700 1,120 0 0 0 49,000 293,000 296,000 7,560 5,970 4,390 2,810 1,220 0 0 0 50,200 296,000 299,000 7,660 6,080 4,500 2,910 1,330 0 0 0 51,300 299,000 302,000 7,770 6,190 4,600 3,020 1,440 0 0 0 52,500 302,000 305,000 7,890 6,310 4,720 3,140 1,560 0 0 0 53,400 305,000 308,000 8,010 6,430 4,840 3,260 1,680 0 0 0 54,100 308,000 311,000 8,130 6,550 4,960 3,380 1,800 210 0 0 54,900 311,000 314,000 8,370 6,670 5,080 3,500 1,920 330 0 0 55,700 314,000 317,000 8,610 6,790 5,200 3,620 2,040 450 0 0 56,500 317,000 320,000 8,850 6,910 5,320 3,740 2,160 570 0 0 57,300 320,000 323,000 9,090 7,030 5,440 3,860 2,280 690 0 0 58,300 323,000 326,000 9,330 7,150 5,560 3,980 2,400 810 0 0 59,300 326,000 329,000 9,570 7,270 5,680 4,100 2,520 930 0 0 60,300 329,000 332,000 9,810 7,390 5,800 4,220 2,640 1,050 0 0 61,300 (iii) Amount of salary or other wage for the month after deduction of social insurance premiums and similar Column A Column B Number of dependents and similar persons 0 persons 1 person 2 persons 3 persons 4 persons 5 persons 6 persons 7 persons At least Less than Tax amount Tax amount yen yen yen yen yen yen yen yen yen yen yen 332,000 335,000 10,050 7,510 5,920 4,340 2,760 1,170 0 0 62,400 335,000 338,000 10,290 7,630 6,040 4,460 2,880 1,290 0 0 63,400 338,000 341,000 10,530 7,750 6,160 4,580 3,000 1,410 0 0 64,400 341,000 344,000 10,770 7,870 6,280 4,700 3,120 1,530 0 0 65,400 344,000 347,000 11,010 7,990 6,400 4,820 3,240 1,650 0 0 66,400 347,000 350,000 11,250 8,110 6,520 4,940 3,360 1,770 190 0 67,400 350,000 353,000 11,490 8,330 6,640 5,060 3,480 1,890 310 0 68,400 353,000 356,000 11,730 8,570 6,760 5,180 3,600 2,010 430 0 69,400 356,000 359,000 11,970 8,810 6,880 5,300 3,720 2,130 550 0 70,400 359,000 362,000 12,210 9,050 7,000 5,420 3,840 2,250 670 0 71,400 362,000 365,000 12,450 9,290 7,120 5,540 3,960 2,370 790 0 72,400 365,000 368,000 12,690 9,530 7,240 5,660 4,080 2,490 910 0 73,400 368,000 371,000 12,930 9,770 7,360 5,780 4,200 2,610 1,030 0 74,400 371,000 374,000 13,170 10,010 7,480 5,900 4,320 2,730 1,150 0 75,300 374,000 377,000 13,410 10,250 7,600 6,020 4,440 2,850 1,270 0 76,200 377,000 380,000 13,650 10,490 7,720 6,140 4,560 2,970 1,390 0 77,100 380,000 383,000 13,890 10,730 7,840 6,260 4,680 3,090 1,510 0 78,000 383,000 386,000 14,130 10,970 7,960 6,380 4,800 3,210 1,630 0 78,900 386,000 389,000 14,370 11,210 8,080 6,500 4,920 3,330 1,750 170 80,300 389,000 392,000 14,610 11,450 8,280 6,620 5,040 3,450 1,870 290 81,900 392,000 395,000 14,850 11,690 8,520 6,740 5,160 3,570 1,990 410 83,600 395,000 398,000 15,090 11,930 8,760 6,860 5,280 3,690 2,110 530 85,300 398,000 401,000 15,330 12,170 9,000 6,980 5,400 3,810 2,230 650 86,900 401,000 404,000 15,570 12,410 9,240 7,100 5,520 3,930 2,350 770 88,600 404,000 407,000 15,810 12,650 9,480 7,220 5,640 4,050 2,470 890 90,300 407,000 410,000 16,050 12,890 9,720 7,340 5,760 4,170 2,590 1,010 91,900 410,000 413,000 16,290 13,130 9,960 7,460 5,880 4,290 2,710 1,130 93,600 413,000 416,000 16,530 13,370 10,200 7,580 6,000 4,410 2,830 1,250 95,300 416,000 419,000 16,770 13,610 10,440 7,700 6,120 4,530 2,950 1,370 96,900 419,000 422,000 17,010 13,850 10,680 7,820 6,240 4,650 3,070 1,490 98,600 422,000 425,000 17,250 14,090 10,920 7,940 6,360 4,770 3,190 1,610 100,300 425,000 428,000 17,490 14,330 11,160 8,060 6,480 4,890 3,310 1,730 101,900 428,000 431,000 17,730 14,570 11,400 8,230 6,600 5,010 3,430 1,850 103,600 431,000 434,000 17,970 14,810 11,640 8,470 6,720 5,130 3,550 1,970 105,300 434,000 437,000 18,210 15,050 11,880 8,710 6,840 5,250 3,670 2,090 106,900 437,000 440,000 18,450 15,290 12,120 8,950 6,960 5,370 3,790 2,210 108,600 440,000 443,000 18,690 15,530 12,360 9,190 7,080 5,490 3,910 2,330 110,300 443,000 446,000 18,930 15,770 12,600 9,430 7,200 5,610 4,030 2,450 111,900 446,000 449,000 19,170 16,010 12,840 9,670 7,320 5,730 4,150 2,570 113,600 449,000 452,000 19,450 16,250 13,080 9,910 7,440 5,850 4,270 2,690 115,200 452,000 455,000 19,930 16,490 13,320 10,150 7,560 5,970 4,390 2,810 116,900 455,000 458,000 20,410 16,730 13,560 10,390 7,680 6,090 4,510 2,930 118,600 458,000 461,000 20,890 16,970 13,800 10,630 7,800 6,210 4,630 3,050 120,200 461,000 464,000 21,370 17,210 14,040 10,870 7,920 6,330 4,750 3,170 121,900 464,000 467,000 21,850 17,450 14,280 11,110 8,040 6,450 4,870 3,290 123,600 467,000 470,000 22,330 17,690 14,520 11,350 8,190 6,570 4,990 3,410 125,200 470,000 473,000 22,810 17,930 14,760 11,590 8,430 6,690 5,110 3,530 126,900 473,000 476,000 23,290 18,170 15,000 11,830 8,670 6,810 5,230 3,650 128,500 476,000 479,000 23,770 18,410 15,240 12,070 8,910 6,930 5,350 3,770 130,100 479,000 482,000 24,250 18,650 15,480 12,310 9,150 7,050 5,470 3,890 131,700 (iv) Amount of salary or other wage for the month after deduction of social insurance premiums and similar Column A Column B Number of dependents and similar persons 0 persons 1 person 2 persons 3 persons 4 persons 5 persons 6 persons 7 persons At least Less than Tax amount Tax amount yen yen yen yen yen yen yen yen yen yen yen 482,000 485,000 24,730 18,890 15,720 12,550 9,390 7,170 5,590 4,010 133,300 485,000 488,000 25,210 19,130 15,960 12,790 9,630 7,290 5,710 4,130 134,800 488,000 491,000 25,690 19,370 16,200 13,030 9,870 7,410 5,830 4,250 136,400 491,000 494,000 26,170 19,840 16,440 13,270 10,110 7,530 5,950 4,370 138,000 494,000 497,000 26,650 20,320 16,680 13,510 10,350 7,650 6,070 4,490 139,600 497,000 500,000 27,130 20,800 16,920 13,750 10,590 7,770 6,190 4,610 141,100 500,000 503,000 27,610 21,280 17,160 13,990 10,830 7,890 6,310 4,730 142,700 503,000 506,000 28,090 21,760 17,400 14,230 11,070 8,010 6,430 4,850 144,300 506,000 509,000 28,570 22,240 17,640 14,470 11,310 8,140 6,550 4,970 145,900 509,000 512,000 29,050 22,720 17,880 14,710 11,550 8,380 6,670 5,090 147,400 512,000 515,000 29,530 23,200 18,120 14,950 11,790 8,620 6,790 5,210 149,000 515,000 518,000 30,010 23,680 18,360 15,190 12,030 8,860 6,910 5,330 150,600 518,000 521,000 30,490 24,160 18,600 15,430 12,270 9,100 7,030 5,450 152,200 521,000 524,000 30,970 24,640 18,840 15,670 12,510 9,340 7,150 5,570 153,700 524,000 527,000 31,450 25,120 19,080 15,910 12,750 9,580 7,270 5,690 155,300 527,000 530,000 31,930 25,600 19,320 16,150 12,990 9,820 7,390 5,810 156,900 530,000 533,000 32,410 26,080 19,750 16,390 13,230 10,060 7,510 5,930 158,300 533,000 536,000 32,890 26,560 20,230 16,630 13,470 10,300 7,630 6,050 159,800 536,000 539,000 33,370 27,040 20,710 16,870 13,710 10,540 7,750 6,170 161,200 539,000 542,000 33,850 27,520 21,190 17,110 13,950 10,780 7,870 6,290 162,600 542,000 545,000 34,330 28,000 21,670 17,350 14,190 11,020 7,990 6,410 164,100 545,000 548,000 34,810 28,480 22,150 17,590 14,430 11,260 8,110 6,530 165,500 548,000 551,000 35,290 28,960 22,630 17,830 14,670 11,500 8,330 6,650 167,000 551,000 554,000 35,820 29,490 23,160 18,100 14,930 11,770 8,600 6,780 168,400 554,000 557,000 36,360 30,030 23,700 18,370 15,200 12,040 8,870 6,910 169,800 557,000 560,000 36,900 30,570 24,240 18,640 15,470 12,310 9,140 7,050 171,300 560,000 563,000 37,440 31,110 24,780 18,910 15,740 12,580 9,410 7,180 172,700 563,000 566,000 37,980 31,650 25,320 19,180 16,010 12,850 9,680 7,320 174,200 566,000 569,000 38,520 32,190 25,860 19,520 16,280 13,120 9,950 7,450 175,600 569,000 572,000 39,060 32,730 26,400 20,060 16,550 13,390 10,220 7,590 177,000 572,000 575,000 39,600 33,270 26,940 20,600 16,820 13,660 10,490 7,720 178,500 575,000 578,000 40,140 33,810 27,480 21,140 17,090 13,930 10,760 7,860 179,900 578,000 581,000 40,680 34,350 28,020 21,680 17,360 14,200 11,030 7,990 181,400 581,000 584,000 41,220 34,890 28,560 22,220 17,630 14,470 11,300 8,130 182,800 584,000 587,000 41,760 35,430 29,100 22,760 17,900 14,740 11,570 8,400 184,200 587,000 590,000 42,300 35,970 29,640 23,300 18,170 15,010 11,840 8,670 185,700 590,000 593,000 42,840 36,510 30,180 23,840 18,440 15,280 12,110 8,940 187,100 593,000 596,000 43,380 37,050 30,720 24,380 18,710 15,550 12,380 9,210 188,600 596,000 599,000 43,920 37,590 31,260 24,920 18,980 15,820 12,650 9,480 190,000 599,000 602,000 44,460 38,130 31,800 25,460 19,250 16,090 12,920 9,750 191,400 602,000 605,000 45,000 38,670 32,340 26,000 19,670 16,360 13,190 10,020 192,900 605,000 608,000 45,540 39,210 32,880 26,540 20,210 16,630 13,460 10,290 194,300 608,000 611,000 46,080 39,750 33,420 27,080 20,750 16,900 13,730 10,560 195,800 611,000 614,000 46,620 40,290 33,960 27,620 21,290 17,170 14,000 10,830 197,200 614,000 617,000 47,160 40,830 34,500 28,160 21,830 17,440 14,270 11,100 198,600 617,000 620,000 47,700 41,370 35,040 28,700 22,370 17,710 14,540 11,370 200,100 620,000 623,000 48,240 41,910 35,580 29,240 22,910 17,980 14,810 11,640 201,500 623,000 626,000 48,780 42,450 36,120 29,780 23,450 18,250 15,080 11,910 203,000 626,000 629,000 49,320 42,990 36,660 30,320 23,990 18,520 15,350 12,180 204,400 629,000 632,000 49,860 43,530 37,200 30,860 24,530 18,790 15,620 12,450 205,800 (v) Amount of salary or other wage for the month after deduction of social insurance premiums and similar Column A Column B Number of dependents and similar persons 0 persons 1 person 2 persons 3 persons 4 persons 5 persons 6 persons 7 persons At least Less than Tax amount Tax amount yen yen yen yen yen yen yen yen yen yen yen 632,000 635,000 50,400 44,070 37,740 31,400 25,070 19,060 15,890 12,720 207,300 635,000 638,000 50,940 44,610 38,280 31,940 25,610 19,330 16,160 12,990 208,700 638,000 641,000 51,480 45,150 38,820 32,480 26,150 19,820 16,430 13,260 210,200 641,000 644,000 52,020 45,690 39,360 33,020 26,690 20,360 16,700 13,530 211,500 644,000 647,000 52,560 46,230 39,900 33,560 27,230 20,900 16,970 13,800 212,500 647,000 650,000 53,100 46,770 40,440 34,100 27,770 21,440 17,240 14,070 213,500 650,000 653,000 53,640 47,310 40,980 34,640 28,310 21,980 17,510 14,340 214,500 653,000 656,000 54,180 47,850 41,520 35,180 28,850 22,520 17,780 14,610 215,500 656,000 659,000 54,720 48,390 42,060 35,720 29,390 23,060 18,050 14,880 216,500 659,000 662,000 55,260 48,930 42,600 36,260 29,930 23,600 18,320 15,150 217,500 662,000 665,000 55,800 49,470 43,140 36,800 30,470 24,140 18,590 15,420 218,500 665,000 668,000 56,340 50,010 43,680 37,340 31,010 24,680 18,860 15,690 219,500 668,000 671,000 56,880 50,550 44,220 37,880 31,550 25,220 19,130 15,960 220,400 671,000 674,000 57,420 51,090 44,760 38,420 32,090 25,760 19,420 16,230 221,400 674,000 677,000 57,960 51,630 45,300 38,960 32,630 26,300 19,960 16,500 222,400 677,000 680,000 58,500 52,170 45,840 39,500 33,170 26,840 20,500 16,770 223,400 680,000 683,000 59,040 52,710 46,380 40,040 33,710 27,380 21,040 17,040 224,400 683,000 686,000 59,580 53,250 46,920 40,580 34,250 27,920 21,580 17,310 225,400 686,000 689,000 60,120 53,790 47,460 41,120 34,790 28,460 22,120 17,580 226,700 689,000 692,000 60,660 54,330 48,000 41,660 35,330 29,000 22,660 17,850 228,200 692,000 695,000 61,200 54,870 48,540 42,200 35,870 29,540 23,200 18,120 229,700 695,000 698,000 61,740 55,410 49,080 42,740 36,410 30,080 23,740 18,390 231,200 698,000 701,000 62,280 55,950 49,620 43,280 36,950 30,620 24,280 18,660 232,700 701,000 704,000 62,820 56,490 50,160 43,820 37,490 31,160 24,820 18,930 234,200 704,000 707,000 63,360 57,030 50,700 44,360 38,030 31,700 25,360 19,200 235,800 707,000 710,000 63,910 57,570 51,240 44,910 38,570 32,240 25,910 19,570 237,300 710,000 713,000 64,510 58,170 51,840 45,510 39,170 32,840 26,510 20,170 238,800 713,000 716,000 65,110 58,770 52,440 46,110 39,770 33,440 27,110 20,770 240,300 716,000 719,000 65,710 59,370 53,040 46,710 40,370 34,040 27,710 21,370 241,800 719,000 722,000 66,310 59,970 53,640 47,310 40,970 34,640 28,310 21,970 243,300 722,000 725,000 66,910 60,570 54,240 47,910 41,570 35,240 28,910 22,570 244,900 725,000 728,000 67,510 61,170 54,840 48,510 42,170 35,840 29,510 23,170 246,400 728,000 731,000 68,110 61,770 55,440 49,110 42,770 36,440 30,110 23,770 247,900 731,000 734,000 68,710 62,370 56,040 49,710 43,370 37,040 30,710 24,370 249,400 734,000 737,000 69,310 62,970 56,640 50,310 43,970 37,640 31,310 24,970 250,900 737,000 740,000 69,910 63,570 57,240 50,910 44,570 38,240 31,910 25,570 252,400 740,000 yen 70,210 63,870 57,540 51,210 44,870 38,540 32,210 25,870 253,900 Amount exceeding 740,000 yen but less than 790,000 yen The tax amount for 740,000 yen, plus an amount equal to 20% of the portion of the amount of salary or other wage for the month after deduction of social insurance premiums and similar that exceeds 740,000 yen 253,900 yen, plus an amount equal to 40% of the portion of the amount of salary or other wage for the month after deduction of social insurance premiums and similar that exceeds 740,000 yen (vi) Amount of salary or other wage for the month after deduction of social insurance premiums and similar Column A Column B Number of dependents and similar persons 0 persons 1 person 2 persons 3 persons 4 persons 5 persons 6 persons 7 persons At least Less than Tax amount Tax amount yen yen yen yen yen yen yen yen 790,000 yen 80,210 73,870 67,540 61,210 54,870 48,540 42,210 35,870 Amount exceeding 790,000 yen but less than 960,000 yen The tax amount for 790,000 yen, plus an amount equal to 23% of the portion of the amount of salary or other wage for the month after deduction of social insurance premiums and similar that exceeds 790,000 yen yen yen yen yen yen yen yen yen 960,000 yen 119,310 112,970 106,640 100,310 93,970 87,640 81,310 74,970 Amount exceeding 960,000 yen but less than 1,710,000 yen The tax amount for 960,000 yen, plus an amount equal to 33% of the portion of the amount of salary or other wage for the month after deduction of social insurance premiums and similar that exceeds 960,000 yen yen yen yen yen yen yen yen yen yen 1,710,000 yen 366,810 360,470 354,140 347,810 341,470 335,140 328,810 322,470 641,900 Amount exceeding 1,710,000 yen but less than 2,130,000 yen The tax amount for 1,710,000 yen, plus an amount equal to 40% of the portion of the amount of salary or other wage for the month after deduction of social insurance premiums and similar that exceeds 1,710,000 yen 641,900 yen, plus an amount equal to 45% of the portion of the amount of salary or other wage for the month after deduction of social insurance premiums and similar that exceeds 1,710,000 yen yen yen yen yen yen yen yen yen 2,130,000 yen 538,140 531,800 525,470 519,140 512,800 506,470 500,140 493,800 Amount exceeding 2,130,000 yen but less than 2,170,000 yen The tax amount for 2,130,000 yen, plus an amount equal to 40% of the portion of the amount of salary or other wage for the month after deduction of social insurance premiums and similar that exceeds 2,130,000 yen yen yen yen yen yen yen yen yen 2,170,000 yen 559,470 553,130 546,800 540,470 534,130 527,800 521,470 515,130 Amount exceeding 2,170,000 yen but less than 2,210,000 yen The tax amount for 2,170,000 yen, plus an amount equal to 40% of the portion of the amount of salary or other wage for the month after deduction of social insurance premiums and similar that exceeds 2,170,000 yen yen yen yen yen yen yen yen yen 2,210,000 yen 580,800 574,460 568,130 561,800 555,460 549,130 542,800 536,460 Amount exceeding 2,210,000 yen but less than 2,250,000 yen The tax amount for 2,210,000 yen, plus an amount equal to 40% of the portion of the amount of salary or other wage for the month after deduction of social insurance premiums and similar that exceeds 2,210,000 yen yen yen yen yen yen yen yen yen 2,250,000 yen 602,130 595,790 589,460 583,130 576,790 570,460 564,130 557,790 Amount exceeding 2,250,000 yen but less than 3,500,000 yen The tax amount for 2,250,000 yen, plus an amount equal to 40% of the portion of the amount of salary or other wage for the month after deduction of social insurance premiums and similar that exceeds 2,250,000 yen (vii) Amount of salary or other wage for the month after deduction of social insurance premiums and similar Column A Column B Number of dependents and similar persons 0 persons 1 person 2 persons 3 persons 4 persons 5 persons 6 persons 7 persons At least Less than Tax amount Tax amount yen yen yen yen yen yen yen yen 3,500,000 yen 1,102,130 1,095,790 1,089,460 1,083,130 1,076,790 1,070,460 1,064,130 1,057,790 Amount exceeding 3,500,000 yen The tax amount for 3,500,000 yen, plus an amount equal to 45% of the portion of the amount of salary or other wage for the month after deduction of social insurance premiums and similar that exceeds 3,500,000 yen If the number of dependents and similar persons exceeds 7, the tax amount for 7 dependents and similar persons, less 1,580 yen for each person in excess of 7 If a return for deduction for Dependents, etc. regarding secondary salaries has been submitted, the tax amount found from the columns above, less 1,580 yen for each dependent or similar person, according to the number of dependents and similar persons stated in that declaration (Note) The terms used in this table have the meanings prescribed below: (i) "dependents and similar persons" means spouses for withholding deduction and relatives for withholding deduction; (ii) "social insurance premiums and similar" means social insurance premiums as prescribed in Article 74, paragraph (2) (Social Insurance Premium Deduction) and small enterprise-based mutual aid premiums and similar payments as prescribed in Article 75, paragraph (2) (Deduction for Small Enterprise-based Mutual Aid Premiums and Similar Payments). (Remarks) The tax amount is found as follows: (i) For a Resident who has submitted a salary income earner's return for deduction for Dependents, etc.: (1) First, find the amount remaining after deducting, from the amount of the Resident's salary or other wage for the month, the amount of social insurance premiums and similar deducted from that salary or other wage. (2) If the number of dependents and similar persons declared in that declaration (excluding a spouse for withholding deduction who is deemed not to be stated in that declaration pursuant to the provisions of Article 186-2 (Application of the Deduction for a Spouse for Withholding Deduction) and a relative for withholding deduction who is deemed not to be stated in that declaration pursuant to the provisions of Article 186-3 (Application of the Deduction for a Relative for Withholding Deduction), and, where a dependent or similar person is a relative residing outside Japan as prescribed in Article 194, paragraph (5) (Salary Income Earner's Return for Deduction for Dependents, etc.) (referred to as a "relative residing outside Japan" in (4)), limited to a dependent or similar person for whom the documents prescribed in that paragraph have been submitted or presented; the same applies hereinafter in this (i)) is 7 or fewer, find the applicable row of the "Amount of salary or other wage for the month after deduction of social insurance premiums and similar" column according to the amount found under (1); the amount stated where that row intersects the applicable column of column A found according to the number of dependents and similar persons so declared is the tax amount sought. (3) If the number of dependents and similar persons declared in that declaration exceeds 7, the amount obtained by deducting 1,580 yen for each person in excess of 7 from the tax amount found under (2) according to the amount found under (1), treating the number of dependents and similar persons as 7, is the tax amount sought. (4) In the cases referred to in (2) and (3), if that declaration states that the Resident is a Person with a Disability, a widow, a single parent, or a working student (if the working student is a person set forth in Article 2, paragraph (1), item (xxxii), (b) or (c) (Definitions), where, in addition to that declaration stating that the Resident is a working student, the documents prescribed in Article 194, paragraph (4) have been submitted or presented), the number obtained by adding one person to the number of dependents and similar persons for each of these categories that applies, and, if that declaration states that there is, among the Resident's spouse in the same household or dependents, a Person with a Disability or a cohabiting Person with a Particular Disability as prescribed in Article 85, paragraph (2) (Timing for Determining Dependents and Similar Matters) (if the Person with a Disability or the cohabiting Person with a Particular Disability is a relative residing outside Japan, limited to a Person with a Disability or a cohabiting Person with a Particular Disability for whom the documents prescribed in Article 194, paragraph (5) have been submitted or presented), the number obtained by adding one person to the number of dependents and similar persons for each such person, is, respectively, the number of dependents and similar persons for the purposes of (2) and (3). (ii) For a Resident who has not submitted a salary income earner's return for deduction for Dependents, etc. (including a Resident who has submitted a return for deduction for Dependents, etc. regarding secondary salaries), deduct, from the amount of the Resident's salary or other wage for the month, the amount of social insurance premiums and similar deducted from that salary or other wage, and find the applicable row of the "Amount of salary or other wage for the month after deduction of social insurance premiums and similar" column according to the amount after that deduction; the amount stated where that row intersects column B (if a return for deduction for Dependents, etc. regarding secondary salaries has been submitted, the amount obtained by deducting 1,580 yen for each dependent or similar person declared, according to the number of dependents and similar persons declared in that declaration (excluding a spouse for withholding deduction who is deemed not to be stated in that declaration pursuant to the provisions of Article 186-2 and a relative for withholding deduction who is deemed not to be stated in that declaration pursuant to the provisions of Article 186-3, and, where a dependent or similar person is a person stated as prescribed in Article 195, paragraph (5) (Return for Deduction for Dependents, etc. Regarding Secondary Salaries), limited to a dependent or similar person for whom the documents prescribed in that paragraph have been submitted or presented)) is the tax amount sought. machine translation, not official --- ## Cites - appdx-2: 第七十四条第二項 → 所得税法 第七十四条第二項 (Article 74, paragraph (2)), art-74/par-2 — https://japanlaw.org/ja/income-tax-act/amendments/20260812_508AC0000000064/text/pt-2/ch-2/sec-4/from-art-72#art-74/par-2 - appdx-2: 第七十五条第二項 → 所得税法 第七十五条第二項 (Article 75, paragraph (2)), art-75/par-2 — https://japanlaw.org/ja/income-tax-act/amendments/20260812_508AC0000000064/text/pt-2/ch-2/sec-4/from-art-72#art-75/par-2 - appdx-2: 第百八十六条の二 → 所得税法 第百八十六条の二 (Article 186-2), art-186-2 — https://japanlaw.org/ja/income-tax-act/amendments/20260812_508AC0000000064/text/pt-4/ch-2/from-art-183#art-186-2 - appdx-2: 第百八十六条の三 → 所得税法 第百八十六条の三 (Article 186-3), art-186-3 — https://japanlaw.org/ja/income-tax-act/amendments/20260812_508AC0000000064/text/pt-4/ch-2/from-art-186-3#art-186-3 - appdx-2: 第百九十四条第五項 → 所得税法 第百九十四条第五項 (Article 194, paragraph (5)), art-194/par-5 — https://japanlaw.org/ja/income-tax-act/amendments/20260812_508AC0000000064/text/pt-4/ch-2/from-art-192#art-194/par-5 - appdx-2: 第二条第一項第三十二号 → 所得税法 第二条第一項第三十二号 (Article 2, paragraph (1), item (xxxii)), art-2/par-1/item-32 — https://japanlaw.org/ja/income-tax-act/amendments/20260812_508AC0000000064/text/pt-1/ch-1/from-art-2#art-2/par-1/item-32 - appdx-2: 第百九十四条第四項 → 所得税法 第百九十四条第四項 (Article 194, paragraph (4)), art-194/par-4 — https://japanlaw.org/ja/income-tax-act/amendments/20260812_508AC0000000064/text/pt-4/ch-2/from-art-192#art-194/par-4 - appdx-2: 第八十五条第二項 → 所得税法 第八十五条第二項 (Article 85, paragraph (2)), art-85/par-2 — https://japanlaw.org/ja/income-tax-act/amendments/20260812_508AC0000000064/text/pt-2/ch-2/sec-4/from-art-84#art-85/par-2 - appdx-2: 第百九十五条第五項 → 所得税法 第百九十五条第五項 (Article 195, paragraph (5)), art-195/par-5 — https://japanlaw.org/ja/income-tax-act/amendments/20260812_508AC0000000064/text/pt-4/ch-2/from-art-195#art-195/par-5 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法 — the text as 令和八年法律第六十四号 left it, in force from 2026-08-12 until 2026-09-30 (https://laws.e-gov.go.jp/law/340AC0000000033/20260812_508AC0000000064), retrieved 2026-09-18 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3120/tb), retrieved 2026-09-18 - claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T205218-041, translated 2026-09-18 - This site's parser, version 223 — 所得税法 — structure, counts, cross-references and defined terms, computed 2026-10-05