# 所得税法 / Income Tax Act — 別表第三 (Appended Table 3) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act/amendments/20260812_508AC0000000064/text/appdx-3. 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: 別表第三 (Appended Table 3)（給与所得の源泉徴収税額表） — address `appdx-3` - Text: the text that was the law from 2026-08-12 until 2026-09-30 — NO LONGER in force (revision 20260812_508AC0000000064) - URL (this text's page, at this provision):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-3 - The same address in the text in force (its wording there may differ): https://japanlaw.org/ja/income-tax-act/appdx-3 - 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. --- ## 別表第三（給与所得の源泉徴収税額表） （日額表）（第百八十五条関係） appdx-3 · https://japanlaw.org/ja/income-tax-act/amendments/20260812_508AC0000000064/text/appdx-3 （一） その日の社会保険料等控除後の給与等の金額 甲 乙 丙 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 税額 円 円 円 円 円 円 円 円 円 円 円 円 ３，５００円未満 ０ ０ ０ ０ ０ ０ ０ ０ その日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 ０ ３，５００ ３，６００ ５ ０ ０ ０ ０ ０ ０ ０ １２０ ０ ３，６００ ３，７００ １０ ０ ０ ０ ０ ０ ０ ０ １３０ ０ ３，７００ ３，８００ １５ ０ ０ ０ ０ ０ ０ ０ １３０ ０ ３，８００ ３，９００ ２０ ０ ０ ０ ０ ０ ０ ０ １３０ ０ ３，９００ ４，０００ ２５ ０ ０ ０ ０ ０ ０ ０ １４０ ０ ４，０００ ４，１００ ３０ ０ ０ ０ ０ ０ ０ ０ １４０ ０ ４，１００ ４，２００ ３５ ０ ０ ０ ０ ０ ０ ０ １５０ ０ ４，２００ ４，３００ ４０ ０ ０ ０ ０ ０ ０ ０ １６０ ０ ４，３００ ４，４００ ４５ ０ ０ ０ ０ ０ ０ ０ １７０ ０ ４，４００ ４，５００ ５０ ０ ０ ０ ０ ０ ０ ０ １９０ ０ ４，５００ ４，６００ ５５ ５ ０ ０ ０ ０ ０ ０ ２００ ０ ４，６００ ４，７００ ６０ １０ ０ ０ ０ ０ ０ ０ ２２０ ０ ４，７００ ４，８００ ６５ １５ ０ ０ ０ ０ ０ ０ ２３０ ０ ４，８００ ４，９００ ７０ ２０ ０ ０ ０ ０ ０ ０ ２５０ ０ ４，９００ ５，０００ ７５ ２５ ０ ０ ０ ０ ０ ０ ２６０ ０ ５，０００ ５，１００ ８０ ３０ ０ ０ ０ ０ ０ ０ ２８０ ０ ５，１００ ５，２００ ８５ ３５ ０ ０ ０ ０ ０ ０ ２９０ ０ ５，２００ ５，３００ ９０ ４０ ０ ０ ０ ０ ０ ０ ３００ ０ ５，３００ ５，４００ ９５ ４０ ０ ０ ０ ０ ０ ０ ３２０ ０ ５，４００ ５，５００ １００ ４５ ０ ０ ０ ０ ０ ０ ３３０ ０ ５，５００ ５，６００ １００ ５０ ０ ０ ０ ０ ０ ０ ３５０ ０ ５，６００ ５，７００ １０５ ５５ ０ ０ ０ ０ ０ ０ ３６０ ０ ５，７００ ５，８００ １１０ ５５ ５ ０ ０ ０ ０ ０ ３８０ ０ ５，８００ ５，９００ １１５ ６０ ５ ０ ０ ０ ０ ０ ３９０ ０ ５，９００ ６，０００ １１５ ６５ １０ ０ ０ ０ ０ ０ ４１０ ０ ６，０００ ６，１００ １２０ ６５ １５ ０ ０ ０ ０ ０ ４２０ ０ ６，１００ ６，２００ １２５ ７０ １５ ０ ０ ０ ０ ０ ４６０ ０ ６，２００ ６，３００ １２５ ７５ ２０ ０ ０ ０ ０ ０ ４９０ ０ ６，３００ ６，４００ １３０ ７５ ２５ ０ ０ ０ ０ ０ ５３０ ０ ６，４００ ６，５００ １３５ ８０ ３０ ０ ０ ０ ０ ０ ５６０ ０ ６，５００ ６，６００ １３５ ８５ ３０ ０ ０ ０ ０ ０ ６００ ０ ６，６００ ６，７００ １４０ ９０ ３５ ０ ０ ０ ０ ０ ６３０ ０ ６，７００ ６，８００ １４５ ９０ ４０ ０ ０ ０ ０ ０ ６７０ ０ ６，８００ ６，９００ １５０ ９５ ４０ ０ ０ ０ ０ ０ ７００ ０ ６，９００ ７，０００ １５０ １００ ４５ ０ ０ ０ ０ ０ ７３０ ０ ７，０００ ７，１００ １５５ １００ ５０ ０ ０ ０ ０ ０ ７６０ ０ ７，１００ ７，２００ １６０ １０５ ５０ ０ ０ ０ ０ ０ ７９０ ０ ７，２００ ７，３００ １６０ １１０ ５５ ５ ０ ０ ０ ０ ８２０ ０ ７，３００ ７，４００ １６５ １１０ ６０ ５ ０ ０ ０ ０ ８４０ ０ ７，４００ ７，５００ １７０ １１５ ６５ １０ ０ ０ ０ ０ ８８０ ０ ７，５００ ７，６００ １７０ １２０ ６５ １５ ０ ０ ０ ０ ９１０ ０ ７，６００ ７，７００ １７５ １２５ ７０ １５ ０ ０ ０ ０ ９４０ ０ ７，７００ ７，８００ １８０ １２５ ７５ ２０ ０ ０ ０ ０ ９７０ ０ ７，８００ ７，９００ １８５ １３０ ７５ ２５ ０ ０ ０ ０ １，０１０ ０ ７，９００ ８，０００ １８５ １３５ ８０ ３０ ０ ０ ０ ０ １，０４０ ０ （二） その日の社会保険料等控除後の給与等の金額 甲 乙 丙 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 税額 円 円 円 円 円 円 円 円 円 円 円 円 ８，０００ ８，１００ １９０ １３５ ８５ ３０ ０ ０ ０ ０ １，０７０ ０ ８，１００ ８，２００ １９５ １４０ ８５ ３５ ０ ０ ０ ０ １，１１０ ０ ８，２００ ８，３００ １９５ １４５ ９０ ４０ ０ ０ ０ ０ １，１４０ ０ ８，３００ ８，４００ ２００ １４５ ９５ ４０ ０ ０ ０ ０ １，１７０ ０ ８，４００ ８，５００ ２０５ １５０ １００ ４５ ０ ０ ０ ０ １，２１０ ０ ８，５００ ８，６００ ２０５ １５５ １００ ５０ ０ ０ ０ ０ １，２４０ ０ ８，６００ ８，７００ ２１０ １６０ １０５ ５０ ０ ０ ０ ０ １，２７０ ０ ８，７００ ８，８００ ２１５ １６０ １１０ ５５ ５ ０ ０ ０ １，３００ ０ ８，８００ ８，９００ ２２０ １６５ １１０ ６０ ５ ０ ０ ０ １，３４０ ０ ８，９００ ９，０００ ２２０ １７０ １１５ ６５ １０ ０ ０ ０ １，３７０ ０ ９，０００ ９，１００ ２２５ １７０ １２０ ６５ １５ ０ ０ ０ １，４００ ０ ９，１００ ９，２００ ２３０ １７５ １２０ ７０ １５ ０ ０ ０ １，４４０ ０ ９，２００ ９，３００ ２３０ １８０ １２５ ７５ ２０ ０ ０ ０ １，４７０ ０ ９，３００ ９，４００ ２３５ １８０ １３０ ７５ ２５ ０ ０ ０ １，５００ ０ ９，４００ ９，５００ ２４０ １８５ １３５ ８０ ２５ ０ ０ ０ １，５４０ ０ ９，５００ ９，６００ ２４０ １９０ １３５ ８５ ３０ ０ ０ ０ １，５７０ ０ ９，６００ ９，７００ ２４５ １９５ １４０ ８５ ３５ ０ ０ ０ １，６１０ ０ ９，７００ ９，８００ ２５０ １９５ １４５ ９０ ４０ ０ ０ ０ １，６５０ ０ ９，８００ ９，９００ ２５５ ２００ １４５ ９５ ４０ ０ ０ ０ １，６９０ １ ９，９００ １０，０００ ２５５ ２０５ １５０ １００ ４５ ０ ０ ０ １，７２０ ５ １０，０００ １０，１００ ２６０ ２０５ １５５ １００ ５０ ０ ０ ０ １，７６０ ８ １０，１００ １０，２００ ２６５ ２１０ １６０ １０５ ５５ ０ ０ ０ １，７９０ １２ １０，２００ １０，３００ ２７０ ２１５ １６０ １１０ ５５ ５ ０ ０ １，８１０ １５ １０，３００ １０，４００ ２７５ ２２０ １６５ １１５ ６０ １０ ０ ０ １，８４０ １９ １０，４００ １０，５００ ２８０ ２２５ １７０ １１５ ６５ １０ ０ ０ １，８７０ ２２ １０，５００ １０，６００ ２９０ ２２５ １７５ １２０ ７０ １５ ０ ０ １，８９０ ２６ １０，６００ １０，７００ ２９５ ２３０ １８０ １２５ ７５ ２０ ０ ０ １，９２０ ２９ １０，７００ １０，８００ ３０５ ２３５ １８０ １３０ ７５ ２５ ０ ０ １，９６０ ３３ １０，８００ １０，９００ ３１５ ２４０ １８５ １３５ ８０ ３０ ０ ０ １，９９０ ３６ １０，９００ １１，０００ ３２０ ２４５ １９０ １３５ ８５ ３０ ０ ０ ２，０２０ ４０ １１，０００ １１，１００ ３３０ ２４５ １９５ １４０ ９０ ３５ ０ ０ ２，０６０ ４３ １１，１００ １１，２００ ３３５ ２５０ ２００ １４５ ９５ ４０ ０ ０ ２，０９０ ４７ １１，２００ １１，３００ ３４５ ２５５ ２００ １５０ ９５ ４５ ０ ０ ２，１２０ ５０ １１，３００ １１，４００ ３５５ ２６０ ２０５ １５５ １００ ５０ ０ ０ ２，１６０ ５４ １１，４００ １１，５００ ３６０ ２６５ ２１０ １５５ １０５ ５０ ０ ０ ２，１９０ ５７ １１，５００ １１，６００ ３７０ ２６５ ２１５ １６０ １１０ ５５ ５ ０ ２，２２０ ６１ １１，６００ １１，７００ ３７５ ２７０ ２２０ １６５ １１５ ６０ ５ ０ ２，２６０ ６４ １１，７００ １１，８００ ３８５ ２８０ ２２０ １７０ １１５ ６５ １０ ０ ２，２９０ ６８ １１，８００ １１，９００ ３９５ ２８５ ２２５ １７５ １２０ ７０ １５ ０ ２，３２０ ７１ １１，９００ １２，０００ ４００ ２９５ ２３０ １７５ １２５ ７０ ２０ ０ ２，３６０ ７５ １２，０００ １２，１００ ４１０ ３０５ ２３５ １８０ １３０ ７５ ２５ ０ ２，３９０ ７８ １２，１００ １２，２００ ４１５ ３１０ ２４０ １８５ １３５ ８０ ２５ ０ ２，４２０ ８２ １２，２００ １２，３００ ４２５ ３２０ ２４０ １９０ １３５ ８５ ３０ ０ ２，４６０ ８５ １２，３００ １２，４００ ４３５ ３２５ ２４５ １９５ １４０ ９０ ３５ ０ ２，４９０ ８９ １２，４００ １２，５００ ４４０ ３３５ ２５０ １９５ １４５ ９０ ４０ ０ ２，５２０ ９２ １２，５００ １２，６００ ４５０ ３４５ ２５５ ２００ １５０ ９５ ４５ ０ ２，５５０ ９６ １２，６００ １２，７００ ４５５ ３５０ ２６０ ２０５ １５５ １００ ４５ ０ ２，５８０ ９９ １２，７００ １２，８００ ４６５ ３６０ ２６０ ２１０ １５５ １０５ ５０ ０ ２，６１０ １０３ １２，８００ １２，９００ ４７５ ３６５ ２６５ ２１５ １６０ １１０ ５５ ０ ２，６４０ １０６ １２，９００ １３，０００ ４８０ ３７５ ２７０ ２１５ １６５ １１０ ６０ ５ ２，６９０ １１０ （三） その日の社会保険料等控除後の給与等の金額 甲 乙 丙 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 税額 円 円 円 円 円 円 円 円 円 円 円 円 １３，０００ １３，１００ ４９０ ３８５ ２８０ ２２０ １７０ １１５ ６５ １０ ２，７５０ １１３ １３，１００ １３，２００ ４９５ ３９０ ２８５ ２２５ １７５ １２０ ６５ １５ ２，８１０ １１７ １３，２００ １３，３００ ５０５ ４００ ２９５ ２３０ １７５ １２５ ７０ ２０ ２，８６０ １２０ １３，３００ １３，４００ ５１５ ４０５ ３００ ２３５ １８０ １３０ ７５ ２０ ２，９２０ １２４ １３，４００ １３，５００ ５２０ ４１５ ３１０ ２３５ １８５ １３０ ８０ ２５ ２，９７０ １２７ １３，５００ １３，６００ ５３０ ４２５ ３２０ ２４０ １９０ １３５ ８５ ３０ ３，０３０ １３１ １３，６００ １３，７００ ５３５ ４３０ ３２５ ２４５ １９５ １４０ ８５ ３５ ３，０８０ １３４ １３，７００ １３，８００ ５４５ ４４０ ３３５ ２５０ １９５ １４５ ９０ ４０ ３，１４０ １３８ １３，８００ １３，９００ ５５５ ４４５ ３４０ ２５５ ２００ １５０ ９５ ４０ ３，１９０ １４２ １３，９００ １４，０００ ５６０ ４５５ ３５０ ２５５ ２０５ １５０ １００ ４５ ３，２５０ １４６ １４，０００ １４，１００ ５７０ ４６５ ３６０ ２６０ ２１０ １５５ １０５ ５０ ３，３１０ １５０ １４，１００ １４，２００ ５７５ ４７０ ３６５ ２６５ ２１５ １６０ １０５ ５５ ３，３６０ １５４ １４，２００ １４，３００ ５８５ ４８０ ３７５ ２７０ ２１５ １６５ １１０ ６０ ３，４２０ １５８ １４，３００ １４，４００ ５９５ ４８５ ３８０ ２７５ ２２０ １７０ １１５ ６０ ３，４７０ １６２ １４，４００ １４，５００ ６００ ４９５ ３９０ ２８５ ２２５ １７０ １２０ ６５ ３，５３０ １６６ １４，５００ １４，６００ ６１０ ５０５ ４００ ２９０ ２３０ １７５ １２５ ７０ ３，５８０ １７０ １４，６００ １４，７００ ６１５ ５１０ ４０５ ３００ ２３５ １８０ １２５ ７５ ３，６４０ １７４ １４，７００ １４，８００ ６２５ ５２０ ４１５ ３１０ ２３５ １８５ １３０ ８０ ３，６９０ １７８ １４，８００ １４，９００ ６３５ ５２５ ４２０ ３１５ ２４０ １９０ １３５ ８０ ３，７５０ １８２ １４，９００ １５，０００ ６４０ ５３５ ４３０ ３２５ ２４５ １９０ １４０ ８５ ３，８００ １８６ １５，０００ １５，１００ ６５５ ５４５ ４４０ ３３０ ２５０ １９５ １４５ ９０ ３，８６０ １９０ １５，１００ １５，２００ ６７０ ５５０ ４４５ ３４０ ２５５ ２００ １４５ ９５ ３，９２０ １９４ １５，２００ １５，３００ ６８５ ５６０ ４５５ ３５０ ２５５ ２０５ １５０ １００ ３，９７０ １９８ １５，３００ １５，４００ ７００ ５６５ ４６０ ３５５ ２６０ ２１０ １５５ １００ ４，０３０ ２０２ １５，４００ １５，５００ ７１５ ５７５ ４７０ ３６５ ２６５ ２１０ １６０ １０５ ４，０８０ ２０６ １５，５００ １５，６００ ７３５ ５８５ ４８０ ３７０ ２７０ ２１５ １６５ １１０ ４，１４０ ２１０ １５，６００ １５，７００ ７５０ ５９０ ４８５ ３８０ ２７５ ２２０ １６５ １１５ ４，１９０ ２１４ １５，７００ １５，８００ ７６５ ６００ ４９５ ３９０ ２８５ ２２５ １７０ １２０ ４，２５０ ２１８ １５，８００ １５，９００ ７８０ ６０５ ５００ ３９５ ２９０ ２３０ １７５ １２０ ４，３００ ２２２ １５，９００ １６，０００ ７９５ ６１５ ５１０ ４０５ ３００ ２３０ １８０ １２５ ４，３５０ ２２６ １６，０００ １６，１００ ８１５ ６２５ ５２０ ４１０ ３０５ ２３５ １８５ １３０ ４，４１０ ２３０ １６，１００ １６，２００ ８３０ ６３０ ５２５ ４２０ ３１５ ２４０ １８５ １３５ ４，４６０ ２３４ １６，２００ １６，３００ ８４５ ６４０ ５３５ ４３０ ３２５ ２４５ １９０ １４０ ４，５１０ ２３８ １６，３００ １６，４００ ８６０ ６５０ ５４０ ４３５ ３３０ ２５０ １９５ １４０ ４，５６０ ２４２ １６，４００ １６，５００ ８７５ ６６５ ５５０ ４４５ ３４０ ２５０ ２００ １４５ ４，６２０ ２４６ １６，５００ １６，６００ ８９５ ６８０ ５６０ ４５０ ３４５ ２５５ ２０５ １５０ ４，６７０ ２５０ １６，６００ １６，７００ ９１０ ６９５ ５６５ ４６０ ３５５ ２６０ ２０５ １５５ ４，７２０ ２５４ １６，７００ １６，８００ ９２５ ７１５ ５７５ ４７０ ３６５ ２６５ ２１０ １６０ ４，７７０ ２５８ １６，８００ １６，９００ ９４０ ７３０ ５８０ ４７５ ３７０ ２７０ ２１５ １６０ ４，８３０ ２６２ １６，９００ １７，０００ ９５５ ７４５ ５９０ ４８５ ３８０ ２７５ ２２０ １６５ ４，８８０ ２６６ １７，０００ １７，１００ ９７５ ７６０ ６００ ４９０ ３８５ ２８０ ２２５ １７０ ４，９３０ ２７０ １７，１００ １７，２００ ９９０ ７７５ ６０５ ５００ ３９５ ２９０ ２２５ １７５ ４，９８０ ２７４ １７，２００ １７，３００ １，００５ ７９５ ６１５ ５１０ ４０５ ２９５ ２３０ １８０ ５，０４０ ２７８ １７，３００ １７，４００ １，０２０ ８１０ ６２０ ５１５ ４１０ ３０５ ２３５ １８０ ５，０９０ ２８２ １７，４００ １７，５００ １，０３５ ８２５ ６３０ ５２５ ４２０ ３１５ ２４０ １８５ ５，１４０ ２８６ １７，５００ １７，６００ １，０５５ ８４０ ６４０ ５３０ ４２５ ３２０ ２４５ １９０ ５，１９０ ２９０ １７，６００ １７，７００ １，０７０ ８５５ ６４５ ５４０ ４３５ ３３０ ２４５ １９５ ５，２５０ ２９４ １７，７００ １７，８００ １，０８５ ８７５ ６６０ ５５０ ４４５ ３３５ ２５０ ２００ ５，２９０ ２９８ １７，８００ １７，９００ １，１００ ８９０ ６８０ ５５５ ４５０ ３４５ ２５５ ２００ ５，３４０ ３０２ １７，９００ １８，０００ １，１１５ ９０５ ６９５ ５６５ ４６０ ３５５ ２６０ ２０５ ５，３９０ ３０６ （四） その日の社会保険料等控除後の給与等の金額 甲 乙 丙 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 税額 円 円 円 円 円 円 円 円 円 円 円 円 １８，０００ １８，１００ １，１３５ ９２０ ７１０ ５７０ ４６５ ３６０ ２６５ ２１０ ５，４４０ ３１０ １８，１００ １８，２００ １，１５０ ９３５ ７２５ ５８０ ４７５ ３７０ ２６５ ２１５ ５，４９０ ３１４ １８，２００ １８，３００ １，１６５ ９５５ ７４０ ５９０ ４８５ ３７５ ２７０ ２２０ ５，５３０ ３１８ １８，３００ １８，４００ １，１８０ ９７０ ７６０ ５９５ ４９０ ３８５ ２８０ ２２０ ５，５８０ ３２２ １８，４００ １８，５００ １，２００ ９９０ ７７５ ６０５ ５００ ３９５ ２９０ ２２５ ５，６３０ ３２６ １８，５００ １８，６００ １，２１５ １，００５ ７９５ ６１５ ５１０ ４０５ ３００ ２３０ ５，６８０ ３３０ １８，６００ １８，７００ １，２３５ １，０２５ ８１５ ６２５ ５２０ ４１０ ３０５ ２３５ ５，７３０ ３３４ １８，７００ １８，８００ １，２５５ １，０４０ ８３０ ６３０ ５２５ ４２０ ３１５ ２４０ ５，７７０ ３３８ １８，８００ １８，９００ １，２７０ １，０６０ ８５０ ６４０ ５３５ ４３０ ３２５ ２４５ ５，８２０ ３４２ １８，９００ １９，０００ １，２９０ １，０８０ ８６５ ６５５ ５４５ ４４０ ３３５ ２５０ ５，８７０ ３４６ １９，０００ １９，１００ １，３０５ １，０９５ ８８５ ６７５ ５５５ ４５０ ３４５ ２５５ ５，９２０ ３５０ １９，１００ １９，２００ １，３２５ １，１１５ ９０５ ６９０ ５６５ ４５５ ３５０ ２６０ ５，９７０ ３５４ １９，２００ １９，３００ １，３４５ １，１３０ ９２０ ７１０ ５７０ ４６５ ３６０ ２６５ ６，０１０ ３５８ １９，３００ １９，４００ １，３６０ １，１５０ ９４０ ７２５ ５８０ ４７５ ３７０ ２６５ ６，０６０ ３６２ １９，４００ １９，５００ １，３８０ １，１７０ ９５５ ７４５ ５９０ ４８５ ３８０ ２７５ ６，１１０ ３６６ １９，５００ １９，６００ １，３９５ １，１８５ ９７５ ７６５ ６００ ４９５ ３９０ ２８０ ６，１６０ ３７１ １９，６００ １９，７００ １，４１５ １，２０５ ９９５ ７８０ ６１０ ５００ ３９５ ２９０ ６，２１０ ３７９ １９，７００ １９，８００ １，４３５ １，２２０ １，０１０ ８００ ６１５ ５１０ ４０５ ３００ ６，２５０ ３８７ １９，８００ １９，９００ １，４５０ １，２４０ １，０３０ ８１５ ６２５ ５２０ ４１５ ３１０ ６，３００ ３９５ １９，９００ ２０，０００ １，４７０ １，２６０ １，０４５ ８３５ ６３５ ５３０ ４２５ ３２０ ６，３５０ ４０３ ２０，０００ ２０，１００ １，４８５ １，２７５ １，０６５ ８５５ ６４５ ５４０ ４３５ ３２５ ６，４００ ４１１ ２０，１００ ２０，２００ １，５０５ １，２９５ １，０８５ ８７０ ６６０ ５４５ ４４０ ３３５ ６，４５０ ４１９ ２０，２００ ２０，３００ １，５２５ １，３１０ １，１００ ８９０ ６８０ ５５５ ４５０ ３４５ ６，４９０ ４２７ ２０，３００ ２０，４００ １，５４０ １，３３０ １，１２０ ９０５ ６９５ ５６５ ４６０ ３５５ ６，５４０ ４３５ ２０，４００ ２０，５００ １，５６０ １，３５０ １，１３５ ９２５ ７１５ ５７５ ４７０ ３６５ ６，５９０ ４４３ ２０，５００ ２０，６００ １，５７５ １，３６５ １，１５５ ９４５ ７３０ ５８５ ４８０ ３７０ ６，６４０ ４５１ ２０，６００ ２０，７００ １，５９５ １，３８５ １，１７５ ９６０ ７５０ ５９０ ４８５ ３８０ ６，６９０ ４５９ ２０，７００ ２０，８００ １，６１５ １，４００ １，１９０ ９８０ ７７０ ６００ ４９５ ３９０ ６，７３０ ４６７ ２０，８００ ２０，９００ １，６３０ １，４２０ １，２１０ ９９５ ７８５ ６１０ ５０５ ４００ ６，７８０ ４７５ ２０，９００ ２１，０００ １，６５０ １，４４０ １，２２５ １，０１５ ８０５ ６２０ ５１５ ４１０ ６，８３０ ４８３ ２１，０００ ２１，１００ １，６６５ １，４５５ １，２４５ １，０３５ ８２０ ６３０ ５２５ ４１５ ６，８８０ ４９１ ２１，１００ ２１，２００ １，６８５ １，４７５ １，２６５ １，０５０ ８４０ ６３５ ５３０ ４２５ ６，９３０ ４９９ ２１，２００ ２１，３００ １，７０５ １，４９０ １，２８０ １，０７０ ８６０ ６４５ ５４０ ４３５ ６，９７０ ５０７ ２１，３００ ２１，４００ １，７２０ １，５１０ １，３００ １，０８５ ８７５ ６６５ ５５０ ４４５ ７，０２０ ５１５ ２１，４００ ２１，５００ １，７４０ １，５３０ １，３１５ １，１０５ ８９５ ６８５ ５６０ ４５５ ７，０６０ ５２３ ２１，５００ ２１，６００ １，７５５ １，５４５ １，３３５ １，１２５ ９１０ ７００ ５７０ ４６０ ７，１００ ５３１ ２１，６００ ２１，７００ １，７７５ １，５６５ １，３５５ １，１４０ ９３０ ７２０ ５７５ ４７０ ７，１３０ ５３９ ２１，７００ ２１，８００ １，７９５ １，５８０ １，３７０ １，１６０ ９５０ ７３５ ５８５ ４８０ ７，１６０ ５４７ ２１，８００ ２１，９００ １，８１０ １，６００ １，３９０ １，１７５ ９６５ ７５５ ５９５ ４９０ ７，１９０ ５５５ ２１，９００ ２２，０００ １，８３０ １，６２０ １，４０５ １，１９５ ９８５ ７７５ ６０５ ５００ ７，２３０ ５６３ ２２，０００ ２２，１００ １，８４５ １，６３５ １，４２５ １，２１５ １，０００ ７９０ ６１５ ５０５ ７，２６０ ５７１ ２２，１００ ２２，２００ １，８６５ １，６５５ １，４４５ １，２３０ １，０２０ ８１０ ６２０ ５１５ ７，２９０ ５７９ ２２，２００ ２２，３００ １，８８５ １，６７０ １，４６０ １，２５０ １，０４０ ８２５ ６３０ ５２５ ７，３３０ ５８７ ２２，３００ ２２，４００ １，９００ １，６９０ １，４８０ １，２６５ １，０５５ ８４５ ６４０ ５３５ ７，３６０ ５９５ ２２，４００ ２２，５００ １，９２０ １，７１０ １，４９５ １，２８５ １，０７５ ８６５ ６５０ ５４５ ７，３９０ ６０３ ２２，５００ ２２，６００ １，９３５ １，７２５ １，５１５ １，３０５ １，０９０ ８８０ ６７０ ５５０ ７，４３０ ６１１ ２２，６００ ２２，７００ １，９５５ １，７４５ １，５３５ １，３２０ １，１１０ ９００ ６９０ ５６０ ７，４６０ ６１９ ２２，７００ ２２，８００ １，９７５ １，７６０ １，５５０ １，３４０ １，１３０ ９１５ ７０５ ５７０ ７，４９０ ６２７ ２２，８００ ２２，９００ １，９９０ １，７８０ １，５７０ １，３５５ １，１４５ ９３５ ７２５ ５８０ ７，５２０ ６３５ ２２，９００ ２３，０００ ２，０１０ １，８００ １，５８５ １，３７５ １，１６５ ９５５ ７４０ ５９０ ７，５７０ ６４３ （五） その日の社会保険料等控除後の給与等の金額 甲 乙 丙 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 税額 円 円 円 円 円 円 円 円 円 円 円 円 ２３，０００ ２３，１００ ２，０２５ １，８１５ １，６０５ １，３９５ １，１８０ ９７０ ７６０ ５９５ ７，６２０ ６５１ ２３，１００ ２３，２００ ２，０４５ １，８３５ １，６２５ １，４１０ １，２００ ９９０ ７８０ ６０５ ７，６７０ ６５９ ２３，２００ ２３，３００ ２，０６５ １，８５０ １，６４０ １，４３０ １，２２０ １，００５ ７９５ ６１５ ７，７２０ ６６７ ２３，３００ ２３，４００ ２，０８０ １，８７０ １，６６０ １，４４５ １，２３５ １，０２５ ８１５ ６２５ ７，７８０ ６７５ ２３，４００ ２３，５００ ２，１００ １，８９０ １，６７５ １，４６５ １，２５５ １，０４５ ８３０ ６３５ ７，８３０ ６８３ ２３，５００ ２３，６００ ２，１１５ １，９０５ １，６９５ １，４８５ １，２７０ １，０６０ ８５０ ６４０ ７，８８０ ６９１ ２３，６００ ２３，７００ ２，１３５ １，９２５ １，７１５ １，５００ １，２９０ １，０８０ ８７０ ６５５ ７，９３０ ６９９ ２３，７００ ２３，８００ ２，１５５ １，９４５ １，７３５ １，５２０ １，３１０ １，１００ ８９０ ６７５ ７，９８０ ７０７ ２３，８００ ２３，９００ ２，１７５ １，９６５ １，７５５ １，５４０ １，３３０ １，１２０ ９１０ ６９５ ８，０３０ ７１５ ２３，９００ ２４，０００ ２，１９５ １，９８５ １，７７５ １，５６０ １，３５０ １，１４０ ９３０ ７１５ ８，０８０ ７２３ ２４，０００円 ２，２０５ １，９９５ １，７８５ １，５７０ １，３６０ １，１５０ ９４０ ７２５ ８，１３０ ７３１ ２４，０００円を超え２６，５００円に満たない金額 ２４，０００円の場合の税額に、その日の社会保険料等控除後の給与等の金額のうち２４，０００円を超える金額の２０％に相当する金額を加算した金額 ８，１３０円に、その日の社会保険料等控除後の給与等の金額のうち２４，０００円を超える金額の４０％に相当する金額を加算した金額 ７３１円に、その日の社会保険料等控除後の給与等の金額のうち２４，０００円を超える金額の１０％に相当する金額を加算した金額 円 円 円 円 円 円 円 円 円 ２６，５００円 ２，７０５ ２，４９５ ２，２８５ ２，０７０ １，８６０ １，６５０ １，４４０ １，２２５ ９８１ ２６，５００円を超え３２，５００円に満たない金額 ２６，５００円の場合の税額に、その日の社会保険料等控除後の給与等の金額のうち２６，５００円を超える金額の２３％に相当する金額を加算した金額 ９８１円に、その日の社会保険料等控除後の給与等の金額のうち２６，５００円を超える金額の２０％に相当する金額を加算した金額 円 円 円 円 円 円 円 円 円 ３２，５００円 ４，０８５ ３，８７５ ３，６６５ ３，４５０ ３，２４０ ３，０３０ ２，８２０ ２，６０５ ２，１８１ ３２，５００円を超え５７，５００円に満たない金額 ３２，５００円の場合の税額に、その日の社会保険料等控除後の給与等の金額のうち３２，５００円を超える金額の３３％に相当する金額を加算した金額 ２，１８１円に、その日の社会保険料等控除後の給与等の金額のうち３２，５００円を超える金額の２５％に相当する金額を加算した金額 （六） その日の社会保険料等控除後の給与等の金額 甲 乙 丙 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 税額 円 円 円 円 円 円 円 円 円 円 ５７，５００円 １２，３３５ １２，１２５ １１，９１５ １１，７００ １１，４９０ １１，２８０ １１，０７０ １０，８５５ ２１，５３０ ８，４３１ ５７，５００円を超え７１，０００円に満たない金額 ５７，５００円の場合の税額に、その日の社会保険料等控除後の給与等の金額のうち５７，５００円を超える金額の４０％に相当する金額を加算した金額 ２１，５３０円に、その日の社会保険料等控除後の給与等の金額のうち５７，５００円を超える金額の４５％に相当する金額を加算した金額 ８，４３１円に、その日の社会保険料等控除後の給与等の金額のうち５７，５００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 ７１，０００円 １７，８５０ １７，６４０ １７，４３０ １７，２１５ １７，００５ １６，７９５ １６，５８５ １６，３７０ ７１，０００円を超え７２，５００円に満たない金額 ７１，０００円の場合の税額に、その日の社会保険料等控除後の給与等の金額のうち７１，０００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 ７２，５００円 １８，６３０ １８，４２０ １８，２１０ １７，９９５ １７，７８５ １７，５７５ １７，３６５ １７，１５０ ７２，５００円を超え７３，５００円に満たない金額 ７２，５００円の場合の税額に、その日の社会保険料等控除後の給与等の金額のうち７２，５００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 ７３，５００円 １９，２１０ １９，０００ １８，７９０ １８，５７５ １８，３６５ １８，１５５ １７，９４５ １７，７３０ ７３，５００円を超え７５，０００円に満たない金額 ７３，５００円の場合の税額に、その日の社会保険料等控除後の給与等の金額のうち７３，５００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 ７５，０００円 １９，９９０ １９，７８０ １９，５７０ １９，３５５ １９，１４５ １８，９３５ １８，７２５ １８，５１０ ７５，０００円を超え１１６，５００円に満たない金額 ７５，０００円の場合の税額に、その日の社会保険料等控除後の給与等の金額のうち７５，０００円を超える金額の４０％に相当する金額を加算した金額 （七） その日の社会保険料等控除後の給与等の金額 甲 乙 丙 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 税額 円 円 円 円 円 円 円 円 円 １１６，５００円 ３６，５９０ ３６，３８０ ３６，１７０ ３５，９５５ ３５，７４５ ３５，５３５ ３５，３２５ ３５，１１０ ２７，９０１ １１６，５００円を超える金額 １１６，５００円の場合の税額に、その日の社会保険料等控除後の給与等の金額のうち１１６，５００円を超える金額の４５％に相当する金額を加算した金額 ２７，９０１円に、その日の社会保険料等控除後の給与等の金額のうち１１６，５００円を超える金額の４０％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５０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５０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、その居住者のその日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「その日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５０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、 （１）　（２）に該当する場合を除き、その居住者のその日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「その日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５０円を控除した金額）が、その求める税額である。 （２）　その給与等が第百八十五条第一項第三号（賞与以外の給与等に係る徴収税額）に掲げる給与等であるときは、その居住者のその日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「その日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、その行と丙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。 (i) Amount of salary or other wage for the day after deduction of social insurance premiums and similar Column A Column B Column C 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 Tax amount yen yen yen yen yen yen yen yen yen yen yen yen Less than 3,500 yen 0 0 0 0 0 0 0 0 An amount equal to 3% of the amount of salary or other wage for the day after deduction of social insurance premiums and similar 0 3,500 3,600 5 0 0 0 0 0 0 0 120 0 3,600 3,700 10 0 0 0 0 0 0 0 130 0 3,700 3,800 15 0 0 0 0 0 0 0 130 0 3,800 3,900 20 0 0 0 0 0 0 0 130 0 3,900 4,000 25 0 0 0 0 0 0 0 140 0 4,000 4,100 30 0 0 0 0 0 0 0 140 0 4,100 4,200 35 0 0 0 0 0 0 0 150 0 4,200 4,300 40 0 0 0 0 0 0 0 160 0 4,300 4,400 45 0 0 0 0 0 0 0 170 0 4,400 4,500 50 0 0 0 0 0 0 0 190 0 4,500 4,600 55 5 0 0 0 0 0 0 200 0 4,600 4,700 60 10 0 0 0 0 0 0 220 0 4,700 4,800 65 15 0 0 0 0 0 0 230 0 4,800 4,900 70 20 0 0 0 0 0 0 250 0 4,900 5,000 75 25 0 0 0 0 0 0 260 0 5,000 5,100 80 30 0 0 0 0 0 0 280 0 5,100 5,200 85 35 0 0 0 0 0 0 290 0 5,200 5,300 90 40 0 0 0 0 0 0 300 0 5,300 5,400 95 40 0 0 0 0 0 0 320 0 5,400 5,500 100 45 0 0 0 0 0 0 330 0 5,500 5,600 100 50 0 0 0 0 0 0 350 0 5,600 5,700 105 55 0 0 0 0 0 0 360 0 5,700 5,800 110 55 5 0 0 0 0 0 380 0 5,800 5,900 115 60 5 0 0 0 0 0 390 0 5,900 6,000 115 65 10 0 0 0 0 0 410 0 6,000 6,100 120 65 15 0 0 0 0 0 420 0 6,100 6,200 125 70 15 0 0 0 0 0 460 0 6,200 6,300 125 75 20 0 0 0 0 0 490 0 6,300 6,400 130 75 25 0 0 0 0 0 530 0 6,400 6,500 135 80 30 0 0 0 0 0 560 0 6,500 6,600 135 85 30 0 0 0 0 0 600 0 6,600 6,700 140 90 35 0 0 0 0 0 630 0 6,700 6,800 145 90 40 0 0 0 0 0 670 0 6,800 6,900 150 95 40 0 0 0 0 0 700 0 6,900 7,000 150 100 45 0 0 0 0 0 730 0 7,000 7,100 155 100 50 0 0 0 0 0 760 0 7,100 7,200 160 105 50 0 0 0 0 0 790 0 7,200 7,300 160 110 55 5 0 0 0 0 820 0 7,300 7,400 165 110 60 5 0 0 0 0 840 0 7,400 7,500 170 115 65 10 0 0 0 0 880 0 7,500 7,600 170 120 65 15 0 0 0 0 910 0 7,600 7,700 175 125 70 15 0 0 0 0 940 0 7,700 7,800 180 125 75 20 0 0 0 0 970 0 7,800 7,900 185 130 75 25 0 0 0 0 1,010 0 7,900 8,000 185 135 80 30 0 0 0 0 1,040 0 (ii) Amount of salary or other wage for the day after deduction of social insurance premiums and similar Column A Column B Column C 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 Tax amount yen yen yen yen yen yen yen yen yen yen yen yen 8,000 8,100 190 135 85 30 0 0 0 0 1,070 0 8,100 8,200 195 140 85 35 0 0 0 0 1,110 0 8,200 8,300 195 145 90 40 0 0 0 0 1,140 0 8,300 8,400 200 145 95 40 0 0 0 0 1,170 0 8,400 8,500 205 150 100 45 0 0 0 0 1,210 0 8,500 8,600 205 155 100 50 0 0 0 0 1,240 0 8,600 8,700 210 160 105 50 0 0 0 0 1,270 0 8,700 8,800 215 160 110 55 5 0 0 0 1,300 0 8,800 8,900 220 165 110 60 5 0 0 0 1,340 0 8,900 9,000 220 170 115 65 10 0 0 0 1,370 0 9,000 9,100 225 170 120 65 15 0 0 0 1,400 0 9,100 9,200 230 175 120 70 15 0 0 0 1,440 0 9,200 9,300 230 180 125 75 20 0 0 0 1,470 0 9,300 9,400 235 180 130 75 25 0 0 0 1,500 0 9,400 9,500 240 185 135 80 25 0 0 0 1,540 0 9,500 9,600 240 190 135 85 30 0 0 0 1,570 0 9,600 9,700 245 195 140 85 35 0 0 0 1,610 0 9,700 9,800 250 195 145 90 40 0 0 0 1,650 0 9,800 9,900 255 200 145 95 40 0 0 0 1,690 1 9,900 10,000 255 205 150 100 45 0 0 0 1,720 5 10,000 10,100 260 205 155 100 50 0 0 0 1,760 8 10,100 10,200 265 210 160 105 55 0 0 0 1,790 12 10,200 10,300 270 215 160 110 55 5 0 0 1,810 15 10,300 10,400 275 220 165 115 60 10 0 0 1,840 19 10,400 10,500 280 225 170 115 65 10 0 0 1,870 22 10,500 10,600 290 225 175 120 70 15 0 0 1,890 26 10,600 10,700 295 230 180 125 75 20 0 0 1,920 29 10,700 10,800 305 235 180 130 75 25 0 0 1,960 33 10,800 10,900 315 240 185 135 80 30 0 0 1,990 36 10,900 11,000 320 245 190 135 85 30 0 0 2,020 40 11,000 11,100 330 245 195 140 90 35 0 0 2,060 43 11,100 11,200 335 250 200 145 95 40 0 0 2,090 47 11,200 11,300 345 255 200 150 95 45 0 0 2,120 50 11,300 11,400 355 260 205 155 100 50 0 0 2,160 54 11,400 11,500 360 265 210 155 105 50 0 0 2,190 57 11,500 11,600 370 265 215 160 110 55 5 0 2,220 61 11,600 11,700 375 270 220 165 115 60 5 0 2,260 64 11,700 11,800 385 280 220 170 115 65 10 0 2,290 68 11,800 11,900 395 285 225 175 120 70 15 0 2,320 71 11,900 12,000 400 295 230 175 125 70 20 0 2,360 75 12,000 12,100 410 305 235 180 130 75 25 0 2,390 78 12,100 12,200 415 310 240 185 135 80 25 0 2,420 82 12,200 12,300 425 320 240 190 135 85 30 0 2,460 85 12,300 12,400 435 325 245 195 140 90 35 0 2,490 89 12,400 12,500 440 335 250 195 145 90 40 0 2,520 92 12,500 12,600 450 345 255 200 150 95 45 0 2,550 96 12,600 12,700 455 350 260 205 155 100 45 0 2,580 99 12,700 12,800 465 360 260 210 155 105 50 0 2,610 103 12,800 12,900 475 365 265 215 160 110 55 0 2,640 106 12,900 13,000 480 375 270 215 165 110 60 5 2,690 110 (iii) Amount of salary or other wage for the day after deduction of social insurance premiums and similar Column A Column B Column C 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 Tax amount yen yen yen yen yen yen yen yen yen yen yen yen 13,000 13,100 490 385 280 220 170 115 65 10 2,750 113 13,100 13,200 495 390 285 225 175 120 65 15 2,810 117 13,200 13,300 505 400 295 230 175 125 70 20 2,860 120 13,300 13,400 515 405 300 235 180 130 75 20 2,920 124 13,400 13,500 520 415 310 235 185 130 80 25 2,970 127 13,500 13,600 530 425 320 240 190 135 85 30 3,030 131 13,600 13,700 535 430 325 245 195 140 85 35 3,080 134 13,700 13,800 545 440 335 250 195 145 90 40 3,140 138 13,800 13,900 555 445 340 255 200 150 95 40 3,190 142 13,900 14,000 560 455 350 255 205 150 100 45 3,250 146 14,000 14,100 570 465 360 260 210 155 105 50 3,310 150 14,100 14,200 575 470 365 265 215 160 105 55 3,360 154 14,200 14,300 585 480 375 270 215 165 110 60 3,420 158 14,300 14,400 595 485 380 275 220 170 115 60 3,470 162 14,400 14,500 600 495 390 285 225 170 120 65 3,530 166 14,500 14,600 610 505 400 290 230 175 125 70 3,580 170 14,600 14,700 615 510 405 300 235 180 125 75 3,640 174 14,700 14,800 625 520 415 310 235 185 130 80 3,690 178 14,800 14,900 635 525 420 315 240 190 135 80 3,750 182 14,900 15,000 640 535 430 325 245 190 140 85 3,800 186 15,000 15,100 655 545 440 330 250 195 145 90 3,860 190 15,100 15,200 670 550 445 340 255 200 145 95 3,920 194 15,200 15,300 685 560 455 350 255 205 150 100 3,970 198 15,300 15,400 700 565 460 355 260 210 155 100 4,030 202 15,400 15,500 715 575 470 365 265 210 160 105 4,080 206 15,500 15,600 735 585 480 370 270 215 165 110 4,140 210 15,600 15,700 750 590 485 380 275 220 165 115 4,190 214 15,700 15,800 765 600 495 390 285 225 170 120 4,250 218 15,800 15,900 780 605 500 395 290 230 175 120 4,300 222 15,900 16,000 795 615 510 405 300 230 180 125 4,350 226 16,000 16,100 815 625 520 410 305 235 185 130 4,410 230 16,100 16,200 830 630 525 420 315 240 185 135 4,460 234 16,200 16,300 845 640 535 430 325 245 190 140 4,510 238 16,300 16,400 860 650 540 435 330 250 195 140 4,560 242 16,400 16,500 875 665 550 445 340 250 200 145 4,620 246 16,500 16,600 895 680 560 450 345 255 205 150 4,670 250 16,600 16,700 910 695 565 460 355 260 205 155 4,720 254 16,700 16,800 925 715 575 470 365 265 210 160 4,770 258 16,800 16,900 940 730 580 475 370 270 215 160 4,830 262 16,900 17,000 955 745 590 485 380 275 220 165 4,880 266 17,000 17,100 975 760 600 490 385 280 225 170 4,930 270 17,100 17,200 990 775 605 500 395 290 225 175 4,980 274 17,200 17,300 1,005 795 615 510 405 295 230 180 5,040 278 17,300 17,400 1,020 810 620 515 410 305 235 180 5,090 282 17,400 17,500 1,035 825 630 525 420 315 240 185 5,140 286 17,500 17,600 1,055 840 640 530 425 320 245 190 5,190 290 17,600 17,700 1,070 855 645 540 435 330 245 195 5,250 294 17,700 17,800 1,085 875 660 550 445 335 250 200 5,290 298 17,800 17,900 1,100 890 680 555 450 345 255 200 5,340 302 17,900 18,000 1,115 905 695 565 460 355 260 205 5,390 306 (iv) Amount of salary or other wage for the day after deduction of social insurance premiums and similar Column A Column B Column C 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 Tax amount yen yen yen yen yen yen yen yen yen yen yen yen 18,000 18,100 1,135 920 710 570 465 360 265 210 5,440 310 18,100 18,200 1,150 935 725 580 475 370 265 215 5,490 314 18,200 18,300 1,165 955 740 590 485 375 270 220 5,530 318 18,300 18,400 1,180 970 760 595 490 385 280 220 5,580 322 18,400 18,500 1,200 990 775 605 500 395 290 225 5,630 326 18,500 18,600 1,215 1,005 795 615 510 405 300 230 5,680 330 18,600 18,700 1,235 1,025 815 625 520 410 305 235 5,730 334 18,700 18,800 1,255 1,040 830 630 525 420 315 240 5,770 338 18,800 18,900 1,270 1,060 850 640 535 430 325 245 5,820 342 18,900 19,000 1,290 1,080 865 655 545 440 335 250 5,870 346 19,000 19,100 1,305 1,095 885 675 555 450 345 255 5,920 350 19,100 19,200 1,325 1,115 905 690 565 455 350 260 5,970 354 19,200 19,300 1,345 1,130 920 710 570 465 360 265 6,010 358 19,300 19,400 1,360 1,150 940 725 580 475 370 265 6,060 362 19,400 19,500 1,380 1,170 955 745 590 485 380 275 6,110 366 19,500 19,600 1,395 1,185 975 765 600 495 390 280 6,160 371 19,600 19,700 1,415 1,205 995 780 610 500 395 290 6,210 379 19,700 19,800 1,435 1,220 1,010 800 615 510 405 300 6,250 387 19,800 19,900 1,450 1,240 1,030 815 625 520 415 310 6,300 395 19,900 20,000 1,470 1,260 1,045 835 635 530 425 320 6,350 403 20,000 20,100 1,485 1,275 1,065 855 645 540 435 325 6,400 411 20,100 20,200 1,505 1,295 1,085 870 660 545 440 335 6,450 419 20,200 20,300 1,525 1,310 1,100 890 680 555 450 345 6,490 427 20,300 20,400 1,540 1,330 1,120 905 695 565 460 355 6,540 435 20,400 20,500 1,560 1,350 1,135 925 715 575 470 365 6,590 443 20,500 20,600 1,575 1,365 1,155 945 730 585 480 370 6,640 451 20,600 20,700 1,595 1,385 1,175 960 750 590 485 380 6,690 459 20,700 20,800 1,615 1,400 1,190 980 770 600 495 390 6,730 467 20,800 20,900 1,630 1,420 1,210 995 785 610 505 400 6,780 475 20,900 21,000 1,650 1,440 1,225 1,015 805 620 515 410 6,830 483 21,000 21,100 1,665 1,455 1,245 1,035 820 630 525 415 6,880 491 21,100 21,200 1,685 1,475 1,265 1,050 840 635 530 425 6,930 499 21,200 21,300 1,705 1,490 1,280 1,070 860 645 540 435 6,970 507 21,300 21,400 1,720 1,510 1,300 1,085 875 665 550 445 7,020 515 21,400 21,500 1,740 1,530 1,315 1,105 895 685 560 455 7,060 523 21,500 21,600 1,755 1,545 1,335 1,125 910 700 570 460 7,100 531 21,600 21,700 1,775 1,565 1,355 1,140 930 720 575 470 7,130 539 21,700 21,800 1,795 1,580 1,370 1,160 950 735 585 480 7,160 547 21,800 21,900 1,810 1,600 1,390 1,175 965 755 595 490 7,190 555 21,900 22,000 1,830 1,620 1,405 1,195 985 775 605 500 7,230 563 22,000 22,100 1,845 1,635 1,425 1,215 1,000 790 615 505 7,260 571 22,100 22,200 1,865 1,655 1,445 1,230 1,020 810 620 515 7,290 579 22,200 22,300 1,885 1,670 1,460 1,250 1,040 825 630 525 7,330 587 22,300 22,400 1,900 1,690 1,480 1,265 1,055 845 640 535 7,360 595 22,400 22,500 1,920 1,710 1,495 1,285 1,075 865 650 545 7,390 603 22,500 22,600 1,935 1,725 1,515 1,305 1,090 880 670 550 7,430 611 22,600 22,700 1,955 1,745 1,535 1,320 1,110 900 690 560 7,460 619 22,700 22,800 1,975 1,760 1,550 1,340 1,130 915 705 570 7,490 627 22,800 22,900 1,990 1,780 1,570 1,355 1,145 935 725 580 7,520 635 22,900 23,000 2,010 1,800 1,585 1,375 1,165 955 740 590 7,570 643 (v) Amount of salary or other wage for the day after deduction of social insurance premiums and similar Column A Column B Column C 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 Tax amount yen yen yen yen yen yen yen yen yen yen yen yen 23,000 23,100 2,025 1,815 1,605 1,395 1,180 970 760 595 7,620 651 23,100 23,200 2,045 1,835 1,625 1,410 1,200 990 780 605 7,670 659 23,200 23,300 2,065 1,850 1,640 1,430 1,220 1,005 795 615 7,720 667 23,300 23,400 2,080 1,870 1,660 1,445 1,235 1,025 815 625 7,780 675 23,400 23,500 2,100 1,890 1,675 1,465 1,255 1,045 830 635 7,830 683 23,500 23,600 2,115 1,905 1,695 1,485 1,270 1,060 850 640 7,880 691 23,600 23,700 2,135 1,925 1,715 1,500 1,290 1,080 870 655 7,930 699 23,700 23,800 2,155 1,945 1,735 1,520 1,310 1,100 890 675 7,980 707 23,800 23,900 2,175 1,965 1,755 1,540 1,330 1,120 910 695 8,030 715 23,900 24,000 2,195 1,985 1,775 1,560 1,350 1,140 930 715 8,080 723 24,000 yen 2,205 1,995 1,785 1,570 1,360 1,150 940 725 8,130 731 Amount exceeding 24,000 yen but less than 26,500 yen The tax amount for 24,000 yen, plus an amount equal to 20% of the portion of the amount of salary or other wage for the day after deduction of social insurance premiums and similar that exceeds 24,000 yen 8,130 yen, plus an amount equal to 40% of the portion of the amount of salary or other wage for the day after deduction of social insurance premiums and similar that exceeds 24,000 yen 731 yen, plus an amount equal to 10% of the portion of the amount of salary or other wage for the day after deduction of social insurance premiums and similar that exceeds 24,000 yen yen yen yen yen yen yen yen yen yen 26,500 yen 2,705 2,495 2,285 2,070 1,860 1,650 1,440 1,225 981 Amount exceeding 26,500 yen but less than 32,500 yen The tax amount for 26,500 yen, plus an amount equal to 23% of the portion of the amount of salary or other wage for the day after deduction of social insurance premiums and similar that exceeds 26,500 yen 981 yen, plus an amount equal to 20% of the portion of the amount of salary or other wage for the day after deduction of social insurance premiums and similar that exceeds 26,500 yen yen yen yen yen yen yen yen yen yen 32,500 yen 4,085 3,875 3,665 3,450 3,240 3,030 2,820 2,605 2,181 Amount exceeding 32,500 yen but less than 57,500 yen The tax amount for 32,500 yen, plus an amount equal to 33% of the portion of the amount of salary or other wage for the day after deduction of social insurance premiums and similar that exceeds 32,500 yen 2,181 yen, plus an amount equal to 25% of the portion of the amount of salary or other wage for the day after deduction of social insurance premiums and similar that exceeds 32,500 yen (vi) Amount of salary or other wage for the day after deduction of social insurance premiums and similar Column A Column B Column C 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 Tax amount yen yen yen yen yen yen yen yen yen yen 57,500 yen 12,335 12,125 11,915 11,700 11,490 11,280 11,070 10,855 21,530 8,431 Amount exceeding 57,500 yen but less than 71,000 yen The tax amount for 57,500 yen, plus an amount equal to 40% of the portion of the amount of salary or other wage for the day after deduction of social insurance premiums and similar that exceeds 57,500 yen 21,530 yen, plus an amount equal to 45% of the portion of the amount of salary or other wage for the day after deduction of social insurance premiums and similar that exceeds 57,500 yen 8,431 yen, plus an amount equal to 33% of the portion of the amount of salary or other wage for the day after deduction of social insurance premiums and similar that exceeds 57,500 yen yen yen yen yen yen yen yen yen 71,000 yen 17,850 17,640 17,430 17,215 17,005 16,795 16,585 16,370 Amount exceeding 71,000 yen but less than 72,500 yen The tax amount for 71,000 yen, plus an amount equal to 40% of the portion of the amount of salary or other wage for the day after deduction of social insurance premiums and similar that exceeds 71,000 yen yen yen yen yen yen yen yen yen 72,500 yen 18,630 18,420 18,210 17,995 17,785 17,575 17,365 17,150 Amount exceeding 72,500 yen but less than 73,500 yen The tax amount for 72,500 yen, plus an amount equal to 40% of the portion of the amount of salary or other wage for the day after deduction of social insurance premiums and similar that exceeds 72,500 yen yen yen yen yen yen yen yen yen 73,500 yen 19,210 19,000 18,790 18,575 18,365 18,155 17,945 17,730 Amount exceeding 73,500 yen but less than 75,000 yen The tax amount for 73,500 yen, plus an amount equal to 40% of the portion of the amount of salary or other wage for the day after deduction of social insurance premiums and similar that exceeds 73,500 yen yen yen yen yen yen yen yen yen 75,000 yen 19,990 19,780 19,570 19,355 19,145 18,935 18,725 18,510 Amount exceeding 75,000 yen but less than 116,500 yen The tax amount for 75,000 yen, plus an amount equal to 40% of the portion of the amount of salary or other wage for the day after deduction of social insurance premiums and similar that exceeds 75,000 yen (vii) Amount of salary or other wage for the day after deduction of social insurance premiums and similar Column A Column B Column C 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 Tax amount yen yen yen yen yen yen yen yen yen 116,500 yen 36,590 36,380 36,170 35,955 35,745 35,535 35,325 35,110 27,901 Amount exceeding 116,500 yen The tax amount for 116,500 yen, plus an amount equal to 45% of the portion of the amount of salary or other wage for the day after deduction of social insurance premiums and similar that exceeds 116,500 yen 27,901 yen, plus an amount equal to 40% of the portion of the amount of salary or other wage for the day after deduction of social insurance premiums and similar that exceeds 116,500 yen If the number of dependents and similar persons exceeds 7, the tax amount for 7 dependents and similar persons, less 50 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 50 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 day, 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 day 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 50 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): (1) Except in the case falling under (2), deduct, from the amount of the Resident's salary or other wage for the day, 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 day 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 50 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. (2) If the salary or other wage is salary or other wage set forth in Article 185, paragraph (1), item (iii) (Amount of Tax to Be Collected on Salary or Other Wages Other Than Bonuses), deduct, from the amount of the Resident's salary or other wage for the day, 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 day after deduction of social insurance premiums and similar" column according to the amount after that deduction; the amount stated where that row intersects column C is the tax amount sought. machine translation, not official --- ## Cites - appdx-3: 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-3: 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-3: 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-3: 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-3: 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-3: 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-3: 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-3: 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-3: 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 - appdx-3: 第百八十五条第一項第三号 → 所得税法 第百八十五条第一項第三号 (Article 185, paragraph (1), item (iii)), art-185/par-1/item-3 — https://japanlaw.org/ja/income-tax-act/amendments/20260812_508AC0000000064/text/pt-4/ch-2/from-art-183#art-185/par-1/item-3 --- ## 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-20260918T205218-042, 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