# 所得税法 / Income Tax Act — 別表第五 (Appended Table 5)
- 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: 別表第五 (Appended Table 5)（年末調整等のための給与所得控除後の給与等の金額の表） — address `appdx-5`
- Text: the text as amended with effect from 2026-12-01, standing until 2026-12-31 — NOT yet in force (revision 20261201_508AC0000000012)
- URL (this text's page, at this provision): https://japanlaw.org/ja/income-tax-act/amendments/20261201_508AC0000000012/text/appdx-5
- The same address in the text in force (its wording there may differ): https://japanlaw.org/ja/income-tax-act/appdx-5
- Every provision below carries its address and its place on this text's page on the line under it.
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---
## 別表第五（年末調整等のための給与所得控除後の給与等の金額の表） （第二十八条、第百九十条関係）
appdx-5 · https://japanlaw.org/ja/income-tax-act/amendments/20261201_508AC0000000012/text/appdx-5
（一）
給与等の金額 給与所得控除後の給与等の金額 給与等の金額 給与所得控除後の給与等の金額 給与等の金額 給与所得控除後の給与等の金額
以上 未満 以上 未満 以上 未満
円 円 円 円 円 円 円 円 円
６９１，０００円未満 ０ ２，１８４，０００ ２，１８８，０００ １，４４８，８００ ２，３８４，０００ ２，３８８，０００ １，５８８，８００
２，１８８，０００ ２，１９２，０００ １，４５１，６００ ２，３８８，０００ ２，３９２，０００ １，５９１，６００
２，１９２，０００ ２，１９６，０００ １，４５４，４００ ２，３９２，０００ ２，３９６，０００ １，５９４，４００
２，１９６，０００ ２，２００，０００ １，４５７，２００ ２，３９６，０００ ２，４００，０００ １，５９７，２００
２，２００，０００ ２，２０４，０００ １，４６０，０００ ２，４００，０００ ２，４０４，０００ １，６００，０００
６９１，０００ ２，０２６，０００ 給与等の金額から６９０，０００円を控除した金額 ２，２０４，０００ ２，２０８，０００ １，４６２，８００ ２，４０４，０００ ２，４０８，０００ １，６０２，８００
２，２０８，０００ ２，２１２，０００ １，４６５，６００ ２，４０８，０００ ２，４１２，０００ １，６０５，６００
２，２１２，０００ ２，２１６，０００ １，４６８，４００ ２，４１２，０００ ２，４１６，０００ １，６０８，４００
２，２１６，０００ ２，２２０，０００ １，４７１，２００ ２，４１６，０００ ２，４２０，０００ １，６１１，２００
２，２２０，０００ ２，２２４，０００ １，４７４，０００ ２，４２０，０００ ２，４２４，０００ １，６１４，０００
２，０２６，０００ ２，０２８，０００ １，３３６，０００ ２，２２４，０００ ２，２２８，０００ １，４７６，８００ ２，４２４，０００ ２，４２８，０００ １，６１６，８００
２，０２８，０００ ２，０３２，０００ １，３３８，０００ ２，２２８，０００ ２，２３２，０００ １，４７９，６００ ２，４２８，０００ ２，４３２，０００ １，６１９，６００
２，０３２，０００ ２，０３６，０００ １，３４２，０００ ２，２３２，０００ ２，２３６，０００ １，４８２，４００ ２，４３２，０００ ２，４３６，０００ １，６２２，４００
２，０３６，０００ ２，０４０，０００ １，３４５，２００ ２，２３６，０００ ２，２４０，０００ １，４８５，２００ ２，４３６，０００ ２，４４０，０００ １，６２５，２００
２，０４０，０００ ２，０４４，０００ １，３４８，０００ ２，２４０，０００ ２，２４４，０００ １，４８８，０００ ２，４４０，０００ ２，４４４，０００ １，６２８，０００
２，０４４，０００ ２，０４８，０００ １，３５０，８００ ２，２４４，０００ ２，２４８，０００ １，４９０，８００ ２，４４４，０００ ２，４４８，０００ １，６３０，８００
２，０４８，０００ ２，０５２，０００ １，３５３，６００ ２，２４８，０００ ２，２５２，０００ １，４９３，６００ ２，４４８，０００ ２，４５２，０００ １，６３３，６００
２，０５２，０００ ２，０５６，０００ １，３５６，４００ ２，２５２，０００ ２，２５６，０００ １，４９６，４００ ２，４５２，０００ ２，４５６，０００ １，６３６，４００
２，０５６，０００ ２，０６０，０００ １，３５９，２００ ２，２５６，０００ ２，２６０，０００ １，４９９，２００ ２，４５６，０００ ２，４６０，０００ １，６３９，２００
２，０６０，０００ ２，０６４，０００ １，３６２，０００ ２，２６０，０００ ２，２６４，０００ １，５０２，０００ ２，４６０，０００ ２，４６４，０００ １，６４２，０００
２，０６４，０００ ２，０６８，０００ １，３６４，８００ ２，２６４，０００ ２，２６８，０００ １，５０４，８００ ２，４６４，０００ ２，４６８，０００ １，６４４，８００
２，０６８，０００ ２，０７２，０００ １，３６７，６００ ２，２６８，０００ ２，２７２，０００ １，５０７，６００ ２，４６８，０００ ２，４７２，０００ １，６４７，６００
２，０７２，０００ ２，０７６，０００ １，３７０，４００ ２，２７２，０００ ２，２７６，０００ １，５１０，４００ ２，４７２，０００ ２，４７６，０００ １，６５０，４００
２，０７６，０００ ２，０８０，０００ １，３７３，２００ ２，２７６，０００ ２，２８０，０００ １，５１３，２００ ２，４７６，０００ ２，４８０，０００ １，６５３，２００
２，０８０，０００ ２，０８４，０００ １，３７６，０００ ２，２８０，０００ ２，２８４，０００ １，５１６，０００ ２，４８０，０００ ２，４８４，０００ １，６５６，０００
２，０８４，０００ ２，０８８，０００ １，３７８，８００ ２，２８４，０００ ２，２８８，０００ １，５１８，８００ ２，４８４，０００ ２，４８８，０００ １，６５８，８００
２，０８８，０００ ２，０９２，０００ １，３８１，６００ ２，２８８，０００ ２，２９２，０００ １，５２１，６００ ２，４８８，０００ ２，４９２，０００ １，６６１，６００
２，０９２，０００ ２，０９６，０００ １，３８４，４００ ２，２９２，０００ ２，２９６，０００ １，５２４，４００ ２，４９２，０００ ２，４９６，０００ １，６６４，４００
２，０９６，０００ ２，１００，０００ １，３８７，２００ ２，２９６，０００ ２，３００，０００ １，５２７，２００ ２，４９６，０００ ２，５００，０００ １，６６７，２００
２，１００，０００ ２，１０４，０００ １，３９０，０００ ２，３００，０００ ２，３０４，０００ １，５３０，０００ ２，５００，０００ ２，５０４，０００ １，６７０，０００
２，１０４，０００ ２，１０８，０００ １，３９２，８００ ２，３０４，０００ ２，３０８，０００ １，５３２，８００ ２，５０４，０００ ２，５０８，０００ １，６７２，８００
２，１０８，０００ ２，１１２，０００ １，３９５，６００ ２，３０８，０００ ２，３１２，０００ １，５３５，６００ ２，５０８，０００ ２，５１２，０００ １，６７５，６００
２，１１２，０００ ２，１１６，０００ １，３９８，４００ ２，３１２，０００ ２，３１６，０００ １，５３８，４００ ２，５１２，０００ ２，５１６，０００ １，６７８，４００
２，１１６，０００ ２，１２０，０００ １，４０１，２００ ２，３１６，０００ ２，３２０，０００ １，５４１，２００ ２，５１６，０００ ２，５２０，０００ １，６８１，２００
２，１２０，０００ ２，１２４，０００ １，４０４，０００ ２，３２０，０００ ２，３２４，０００ １，５４４，０００ ２，５２０，０００ ２，５２４，０００ １，６８４，０００
２，１２４，０００ ２，１２８，０００ １，４０６，８００ ２，３２４，０００ ２，３２８，０００ １，５４６，８００ ２，５２４，０００ ２，５２８，０００ １，６８６，８００
２，１２８，０００ ２，１３２，０００ １，４０９，６００ ２，３２８，０００ ２，３３２，０００ １，５４９，６００ ２，５２８，０００ ２，５３２，０００ １，６８９，６００
２，１３２，０００ ２，１３６，０００ １，４１２，４００ ２，３３２，０００ ２，３３６，０００ １，５５２，４００ ２，５３２，０００ ２，５３６，０００ １，６９２，４００
２，１３６，０００ ２，１４０，０００ １，４１５，２００ ２，３３６，０００ ２，３４０，０００ １，５５５，２００ ２，５３６，０００ ２，５４０，０００ １，６９５，２００
２，１４０，０００ ２，１４４，０００ １，４１８，０００ ２，３４０，０００ ２，３４４，０００ １，５５８，０００ ２，５４０，０００ ２，５４４，０００ １，６９８，０００
２，１４４，０００ ２，１４８，０００ １，４２０，８００ ２，３４４，０００ ２，３４８，０００ １，５６０，８００ ２，５４４，０００ ２，５４８，０００ １，７００，８００
２，１４８，０００ ２，１５２，０００ １，４２３，６００ ２，３４８，０００ ２，３５２，０００ １，５６３，６００ ２，５４８，０００ ２，５５２，０００ １，７０３，６００
２，１５２，０００ ２，１５６，０００ １，４２６，４００ ２，３５２，０００ ２，３５６，０００ １，５６６，４００ ２，５５２，０００ ２，５５６，０００ １，７０６，４００
２，１５６，０００ ２，１６０，０００ １，４２９，２００ ２，３５６，０００ ２，３６０，０００ １，５６９，２００ ２，５５６，０００ ２，５６０，０００ １，７０９，２００
２，１６０，０００ ２，１６４，０００ １，４３２，０００ ２，３６０，０００ ２，３６４，０００ １，５７２，０００ ２，５６０，０００ ２，５６４，０００ １，７１２，０００
２，１６４，０００ ２，１６８，０００ １，４３４，８００ ２，３６４，０００ ２，３６８，０００ １，５７４，８００ ２，５６４，０００ ２，５６８，０００ １，７１４，８００
２，１６８，０００ ２，１７２，０００ １，４３７，６００ ２，３６８，０００ ２，３７２，０００ １，５７７，６００ ２，５６８，０００ ２，５７２，０００ １，７１７，６００
２，１７２，０００ ２，１７６，０００ １，４４０，４００ ２，３７２，０００ ２，３７６，０００ １，５８０，４００ ２，５７２，０００ ２，５７６，０００ １，７２０，４００
２，１７６，０００ ２，１８０，０００ １，４４３，２００ ２，３７６，０００ ２，３８０，０００ １，５８３，２００ ２，５７６，０００ ２，５８０，０００ １，７２３，２００
２，１８０，０００ ２，１８４，０００ １，４４６，０００ ２，３８０，０００ ２，３８４，０００ １，５８６，０００ ２，５８０，０００ ２，５８４，０００ １，７２６，０００
（二）
給与等の金額 給与所得控除後の給与等の金額 給与等の金額 給与所得控除後の給与等の金額 給与等の金額 給与所得控除後の給与等の金額
以上 未満 以上 未満 以上 未満
円 円 円 円 円 円 円 円 円
２，５８４，０００ ２，５８８，０００ １，７２８，８００ ２，７８４，０００ ２，７８８，０００ １，８６８，８００ ２，９８４，０００ ２，９８８，０００ ２，００８，８００
２，５８８，０００ ２，５９２，０００ １，７３１，６００ ２，７８８，０００ ２，７９２，０００ １，８７１，６００ ２，９８８，０００ ２，９９２，０００ ２，０１１，６００
２，５９２，０００ ２，５９６，０００ １，７３４，４００ ２，７９２，０００ ２，７９６，０００ １，８７４，４００ ２，９９２，０００ ２，９９６，０００ ２，０１４，４００
２，５９６，０００ ２，６００，０００ １，７３７，２００ ２，７９６，０００ ２，８００，０００ １，８７７，２００ ２，９９６，０００ ３，０００，０００ ２，０１７，２００
２，６００，０００ ２，６０４，０００ １，７４０，０００ ２，８００，０００ ２，８０４，０００ １，８８０，０００ ３，０００，０００ ３，００４，０００ ２，０２０，０００
２，６０４，０００ ２，６０８，０００ １，７４２，８００ ２，８０４，０００ ２，８０８，０００ １，８８２，８００ ３，００４，０００ ３，００８，０００ ２，０２２，８００
２，６０８，０００ ２，６１２，０００ １，７４５，６００ ２，８０８，０００ ２，８１２，０００ １，８８５，６００ ３，００８，０００ ３，０１２，０００ ２，０２５，６００
２，６１２，０００ ２，６１６，０００ １，７４８，４００ ２，８１２，０００ ２，８１６，０００ １，８８８，４００ ３，０１２，０００ ３，０１６，０００ ２，０２８，４００
２，６１６，０００ ２，６２０，０００ １，７５１，２００ ２，８１６，０００ ２，８２０，０００ １，８９１，２００ ３，０１６，０００ ３，０２０，０００ ２，０３１，２００
２，６２０，０００ ２，６２４，０００ １，７５４，０００ ２，８２０，０００ ２，８２４，０００ １，８９４，０００ ３，０２０，０００ ３，０２４，０００ ２，０３４，０００
２，６２４，０００ ２，６２８，０００ １，７５６，８００ ２，８２４，０００ ２，８２８，０００ １，８９６，８００ ３，０２４，０００ ３，０２８，０００ ２，０３６，８００
２，６２８，０００ ２，６３２，０００ １，７５９，６００ ２，８２８，０００ ２，８３２，０００ １，８９９，６００ ３，０２８，０００ ３，０３２，０００ ２，０３９，６００
２，６３２，０００ ２，６３６，０００ １，７６２，４００ ２，８３２，０００ ２，８３６，０００ １，９０２，４００ ３，０３２，０００ ３，０３６，０００ ２，０４２，４００
２，６３６，０００ ２，６４０，０００ １，７６５，２００ ２，８３６，０００ ２，８４０，０００ １，９０５，２００ ３，０３６，０００ ３，０４０，０００ ２，０４５，２００
２，６４０，０００ ２，６４４，０００ １，７６８，０００ ２，８４０，０００ ２，８４４，０００ １，９０８，０００ ３，０４０，０００ ３，０４４，０００ ２，０４８，０００
２，６４４，０００ ２，６４８，０００ １，７７０，８００ ２，８４４，０００ ２，８４８，０００ １，９１０，８００ ３，０４４，０００ ３，０４８，０００ ２，０５０，８００
２，６４８，０００ ２，６５２，０００ １，７７３，６００ ２，８４８，０００ ２，８５２，０００ １，９１３，６００ ３，０４８，０００ ３，０５２，０００ ２，０５３，６００
２，６５２，０００ ２，６５６，０００ １，７７６，４００ ２，８５２，０００ ２，８５６，０００ １，９１６，４００ ３，０５２，０００ ３，０５６，０００ ２，０５６，４００
２，６５６，０００ ２，６６０，０００ １，７７９，２００ ２，８５６，０００ ２，８６０，０００ １，９１９，２００ ３，０５６，０００ ３，０６０，０００ ２，０５９，２００
２，６６０，０００ ２，６６４，０００ １，７８２，０００ ２，８６０，０００ ２，８６４，０００ １，９２２，０００ ３，０６０，０００ ３，０６４，０００ ２，０６２，０００
２，６６４，０００ ２，６６８，０００ １，７８４，８００ ２，８６４，０００ ２，８６８，０００ １，９２４，８００ ３，０６４，０００ ３，０６８，０００ ２，０６４，８００
２，６６８，０００ ２，６７２，０００ １，７８７，６００ ２，８６８，０００ ２，８７２，０００ １，９２７，６００ ３，０６８，０００ ３，０７２，０００ ２，０６７，６００
２，６７２，０００ ２，６７６，０００ １，７９０，４００ ２，８７２，０００ ２，８７６，０００ １，９３０，４００ ３，０７２，０００ ３，０７６，０００ ２，０７０，４００
２，６７６，０００ ２，６８０，０００ １，７９３，２００ ２，８７６，０００ ２，８８０，０００ １，９３３，２００ ３，０７６，０００ ３，０８０，０００ ２，０７３，２００
２，６８０，０００ ２，６８４，０００ １，７９６，０００ ２，８８０，０００ ２，８８４，０００ １，９３６，０００ ３，０８０，０００ ３，０８４，０００ ２，０７６，０００
２，６８４，０００ ２，６８８，０００ １，７９８，８００ ２，８８４，０００ ２，８８８，０００ １，９３８，８００ ３，０８４，０００ ３，０８８，０００ ２，０７８，８００
２，６８８，０００ ２，６９２，０００ １，８０１，６００ ２，８８８，０００ ２，８９２，０００ １，９４１，６００ ３，０８８，０００ ３，０９２，０００ ２，０８１，６００
２，６９２，０００ ２，６９６，０００ １，８０４，４００ ２，８９２，０００ ２，８９６，０００ １，９４４，４００ ３，０９２，０００ ３，０９６，０００ ２，０８４，４００
２，６９６，０００ ２，７００，０００ １，８０７，２００ ２，８９６，０００ ２，９００，０００ １，９４７，２００ ３，０９６，０００ ３，１００，０００ ２，０８７，２００
２，７００，０００ ２，７０４，０００ １，８１０，０００ ２，９００，０００ ２，９０４，０００ １，９５０，０００ ３，１００，０００ ３，１０４，０００ ２，０９０，０００
２，７０４，０００ ２，７０８，０００ １，８１２，８００ ２，９０４，０００ ２，９０８，０００ １，９５２，８００ ３，１０４，０００ ３，１０８，０００ ２，０９２，８００
２，７０８，０００ ２，７１２，０００ １，８１５，６００ ２，９０８，０００ ２，９１２，０００ １，９５５，６００ ３，１０８，０００ ３，１１２，０００ ２，０９５，６００
２，７１２，０００ ２，７１６，０００ １，８１８，４００ ２，９１２，０００ ２，９１６，０００ １，９５８，４００ ３，１１２，０００ ３，１１６，０００ ２，０９８，４００
２，７１６，０００ ２，７２０，０００ １，８２１，２００ ２，９１６，０００ ２，９２０，０００ １，９６１，２００ ３，１１６，０００ ３，１２０，０００ ２，１０１，２００
２，７２０，０００ ２，７２４，０００ １，８２４，０００ ２，９２０，０００ ２，９２４，０００ １，９６４，０００ ３，１２０，０００ ３，１２４，０００ ２，１０４，０００
２，７２４，０００ ２，７２８，０００ １，８２６，８００ ２，９２４，０００ ２，９２８，０００ １，９６６，８００ ３，１２４，０００ ３，１２８，０００ ２，１０６，８００
２，７２８，０００ ２，７３２，０００ １，８２９，６００ ２，９２８，０００ ２，９３２，０００ １，９６９，６００ ３，１２８，０００ ３，１３２，０００ ２，１０９，６００
２，７３２，０００ ２，７３６，０００ １，８３２，４００ ２，９３２，０００ ２，９３６，０００ １，９７２，４００ ３，１３２，０００ ３，１３６，０００ ２，１１２，４００
２，７３６，０００ ２，７４０，０００ １，８３５，２００ ２，９３６，０００ ２，９４０，０００ １，９７５，２００ ３，１３６，０００ ３，１４０，０００ ２，１１５，２００
２，７４０，０００ ２，７４４，０００ １，８３８，０００ ２，９４０，０００ ２，９４４，０００ １，９７８，０００ ３，１４０，０００ ３，１４４，０００ ２，１１８，０００
２，７４４，０００ ２，７４８，０００ １，８４０，８００ ２，９４４，０００ ２，９４８，０００ １，９８０，８００ ３，１４４，０００ ３，１４８，０００ ２，１２０，８００
２，７４８，０００ ２，７５２，０００ １，８４３，６００ ２，９４８，０００ ２，９５２，０００ １，９８３，６００ ３，１４８，０００ ３，１５２，０００ ２，１２３，６００
２，７５２，０００ ２，７５６，０００ １，８４６，４００ ２，９５２，０００ ２，９５６，０００ １，９８６，４００ ３，１５２，０００ ３，１５６，０００ ２，１２６，４００
２，７５６，０００ ２，７６０，０００ １，８４９，２００ ２，９５６，０００ ２，９６０，０００ １，９８９，２００ ３，１５６，０００ ３，１６０，０００ ２，１２９，２００
２，７６０，０００ ２，７６４，０００ １，８５２，０００ ２，９６０，０００ ２，９６４，０００ １，９９２，０００ ３，１６０，０００ ３，１６４，０００ ２，１３２，０００
２，７６４，０００ ２，７６８，０００ １，８５４，８００ ２，９６４，０００ ２，９６８，０００ １，９９４，８００ ３，１６４，０００ ３，１６８，０００ ２，１３４，８００
２，７６８，０００ ２，７７２，０００ １，８５７，６００ ２，９６８，０００ ２，９７２，０００ １，９９７，６００ ３，１６８，０００ ３，１７２，０００ ２，１３７，６００
２，７７２，０００ ２，７７６，０００ １，８６０，４００ ２，９７２，０００ ２，９７６，０００ ２，０００，４００ ３，１７２，０００ ３，１７６，０００ ２，１４０，４００
２，７７６，０００ ２，７８０，０００ １，８６３，２００ ２，９７６，０００ ２，９８０，０００ ２，００３，２００ ３，１７６，０００ ３，１８０，０００ ２，１４３，２００
２，７８０，０００ ２，７８４，０００ １，８６６，０００ ２，９８０，０００ ２，９８４，０００ ２，００６，０００ ３，１８０，０００ ３，１８４，０００ ２，１４６，０００
（三）
給与等の金額 給与所得控除後の給与等の金額 給与等の金額 給与所得控除後の給与等の金額 給与等の金額 給与所得控除後の給与等の金額
以上 未満 以上 未満 以上 未満
円 円 円 円 円 円 円 円 円
３，１８４，０００ ３，１８８，０００ ２，１４８，８００ ３，３８４，０００ ３，３８８，０００ ２，２８８，８００ ３，５８４，０００ ３，５８８，０００ ２，４２８，８００
３，１８８，０００ ３，１９２，０００ ２，１５１，６００ ３，３８８，０００ ３，３９２，０００ ２，２９１，６００ ３，５８８，０００ ３，５９２，０００ ２，４３１，６００
３，１９２，０００ ３，１９６，０００ ２，１５４，４００ ３，３９２，０００ ３，３９６，０００ ２，２９４，４００ ３，５９２，０００ ３，５９６，０００ ２，４３４，４００
３，１９６，０００ ３，２００，０００ ２，１５７，２００ ３，３９６，０００ ３，４００，０００ ２，２９７，２００ ３，５９６，０００ ３，６００，０００ ２，４３７，２００
３，２００，０００ ３，２０４，０００ ２，１６０，０００ ３，４００，０００ ３，４０４，０００ ２，３００，０００ ３，６００，０００ ３，６０４，０００ ２，４４０，０００
３，２０４，０００ ３，２０８，０００ ２，１６２，８００ ３，４０４，０００ ３，４０８，０００ ２，３０２，８００ ３，６０４，０００ ３，６０８，０００ ２，４４３，２００
３，２０８，０００ ３，２１２，０００ ２，１６５，６００ ３，４０８，０００ ３，４１２，０００ ２，３０５，６００ ３，６０８，０００ ３，６１２，０００ ２，４４６，４００
３，２１２，０００ ３，２１６，０００ ２，１６８，４００ ３，４１２，０００ ３，４１６，０００ ２，３０８，４００ ３，６１２，０００ ３，６１６，０００ ２，４４９，６００
３，２１６，０００ ３，２２０，０００ ２，１７１，２００ ３，４１６，０００ ３，４２０，０００ ２，３１１，２００ ３，６１６，０００ ３，６２０，０００ ２，４５２，８００
３，２２０，０００ ３，２２４，０００ ２，１７４，０００ ３，４２０，０００ ３，４２４，０００ ２，３１４，０００ ３，６２０，０００ ３，６２４，０００ ２，４５６，０００
３，２２４，０００ ３，２２８，０００ ２，１７６，８００ ３，４２４，０００ ３，４２８，０００ ２，３１６，８００ ３，６２４，０００ ３，６２８，０００ ２，４５９，２００
３，２２８，０００ ３，２３２，０００ ２，１７９，６００ ３，４２８，０００ ３，４３２，０００ ２，３１９，６００ ３，６２８，０００ ３，６３２，０００ ２，４６２，４００
３，２３２，０００ ３，２３６，０００ ２，１８２，４００ ３，４３２，０００ ３，４３６，０００ ２，３２２，４００ ３，６３２，０００ ３，６３６，０００ ２，４６５，６００
３，２３６，０００ ３，２４０，０００ ２，１８５，２００ ３，４３６，０００ ３，４４０，０００ ２，３２５，２００ ３，６３６，０００ ３，６４０，０００ ２，４６８，８００
３，２４０，０００ ３，２４４，０００ ２，１８８，０００ ３，４４０，０００ ３，４４４，０００ ２，３２８，０００ ３，６４０，０００ ３，６４４，０００ ２，４７２，０００
３，２４４，０００ ３，２４８，０００ ２，１９０，８００ ３，４４４，０００ ３，４４８，０００ ２，３３０，８００ ３，６４４，０００ ３，６４８，０００ ２，４７５，２００
３，２４８，０００ ３，２５２，０００ ２，１９３，６００ ３，４４８，０００ ３，４５２，０００ ２，３３３，６００ ３，６４８，０００ ３，６５２，０００ ２，４７８，４００
３，２５２，０００ ３，２５６，０００ ２，１９６，４００ ３，４５２，０００ ３，４５６，０００ ２，３３６，４００ ３，６５２，０００ ３，６５６，０００ ２，４８１，６００
３，２５６，０００ ３，２６０，０００ ２，１９９，２００ ３，４５６，０００ ３，４６０，０００ ２，３３９，２００ ３，６５６，０００ ３，６６０，０００ ２，４８４，８００
３，２６０，０００ ３，２６４，０００ ２，２０２，０００ ３，４６０，０００ ３，４６４，０００ ２，３４２，０００ ３，６６０，０００ ３，６６４，０００ ２，４８８，０００
３，２６４，０００ ３，２６８，０００ ２，２０４，８００ ３，４６４，０００ ３，４６８，０００ ２，３４４，８００ ３，６６４，０００ ３，６６８，０００ ２，４９１，２００
３，２６８，０００ ３，２７２，０００ ２，２０７，６００ ３，４６８，０００ ３，４７２，０００ ２，３４７，６００ ３，６６８，０００ ３，６７２，０００ ２，４９４，４００
３，２７２，０００ ３，２７６，０００ ２，２１０，４００ ３，４７２，０００ ３，４７６，０００ ２，３５０，４００ ３，６７２，０００ ３，６７６，０００ ２，４９７，６００
３，２７６，０００ ３，２８０，０００ ２，２１３，２００ ３，４７６，０００ ３，４８０，０００ ２，３５３，２００ ３，６７６，０００ ３，６８０，０００ ２，５００，８００
３，２８０，０００ ３，２８４，０００ ２，２１６，０００ ３，４８０，０００ ３，４８４，０００ ２，３５６，０００ ３，６８０，０００ ３，６８４，０００ ２，５０４，０００
３，２８４，０００ ３，２８８，０００ ２，２１８，８００ ３，４８４，０００ ３，４８８，０００ ２，３５８，８００ ３，６８４，０００ ３，６８８，０００ ２，５０７，２００
３，２８８，０００ ３，２９２，０００ ２，２２１，６００ ３，４８８，０００ ３，４９２，０００ ２，３６１，６００ ３，６８８，０００ ３，６９２，０００ ２，５１０，４００
３，２９２，０００ ３，２９６，０００ ２，２２４，４００ ３，４９２，０００ ３，４９６，０００ ２，３６４，４００ ３，６９２，０００ ３，６９６，０００ ２，５１３，６００
３，２９６，０００ ３，３００，０００ ２，２２７，２００ ３，４９６，０００ ３，５００，０００ ２，３６７，２００ ３，６９６，０００ ３，７００，０００ ２，５１６，８００
３，３００，０００ ３，３０４，０００ ２，２３０，０００ ３，５００，０００ ３，５０４，０００ ２，３７０，０００ ３，７００，０００ ３，７０４，０００ ２，５２０，０００
３，３０４，０００ ３，３０８，０００ ２，２３２，８００ ３，５０４，０００ ３，５０８，０００ ２，３７２，８００ ３，７０４，０００ ３，７０８，０００ ２，５２３，２００
３，３０８，０００ ３，３１２，０００ ２，２３５，６００ ３，５０８，０００ ３，５１２，０００ ２，３７５，６００ ３，７０８，０００ ３，７１２，０００ ２，５２６，４００
３，３１２，０００ ３，３１６，０００ ２，２３８，４００ ３，５１２，０００ ３，５１６，０００ ２，３７８，４００ ３，７１２，０００ ３，７１６，０００ ２，５２９，６００
３，３１６，０００ ３，３２０，０００ ２，２４１，２００ ３，５１６，０００ ３，５２０，０００ ２，３８１，２００ ３，７１６，０００ ３，７２０，０００ ２，５３２，８００
３，３２０，０００ ３，３２４，０００ ２，２４４，０００ ３，５２０，０００ ３，５２４，０００ ２，３８４，０００ ３，７２０，０００ ３，７２４，０００ ２，５３６，０００
３，３２４，０００ ３，３２８，０００ ２，２４６，８００ ３，５２４，０００ ３，５２８，０００ ２，３８６，８００ ３，７２４，０００ ３，７２８，０００ ２，５３９，２００
３，３２８，０００ ３，３３２，０００ ２，２４９，６００ ３，５２８，０００ ３，５３２，０００ ２，３８９，６００ ３，７２８，０００ ３，７３２，０００ ２，５４２，４００
３，３３２，０００ ３，３３６，０００ ２，２５２，４００ ３，５３２，０００ ３，５３６，０００ ２，３９２，４００ ３，７３２，０００ ３，７３６，０００ ２，５４５，６００
３，３３６，０００ ３，３４０，０００ ２，２５５，２００ ３，５３６，０００ ３，５４０，０００ ２，３９５，２００ ３，７３６，０００ ３，７４０，０００ ２，５４８，８００
３，３４０，０００ ３，３４４，０００ ２，２５８，０００ ３，５４０，０００ ３，５４４，０００ ２，３９８，０００ ３，７４０，０００ ３，７４４，０００ ２，５５２，０００
３，３４４，０００ ３，３４８，０００ ２，２６０，８００ ３，５４４，０００ ３，５４８，０００ ２，４００，８００ ３，７４４，０００ ３，７４８，０００ ２，５５５，２００
３，３４８，０００ ３，３５２，０００ ２，２６３，６００ ３，５４８，０００ ３，５５２，０００ ２，４０３，６００ ３，７４８，０００ ３，７５２，０００ ２，５５８，４００
３，３５２，０００ ３，３５６，０００ ２，２６６，４００ ３，５５２，０００ ３，５５６，０００ ２，４０６，４００ ３，７５２，０００ ３，７５６，０００ ２，５６１，６００
３，３５６，０００ ３，３６０，０００ ２，２６９，２００ ３，５５６，０００ ３，５６０，０００ ２，４０９，２００ ３，７５６，０００ ３，７６０，０００ ２，５６４，８００
３，３６０，０００ ３，３６４，０００ ２，２７２，０００ ３，５６０，０００ ３，５６４，０００ ２，４１２，０００ ３，７６０，０００ ３，７６４，０００ ２，５６８，０００
３，３６４，０００ ３，３６８，０００ ２，２７４，８００ ３，５６４，０００ ３，５６８，０００ ２，４１４，８００ ３，７６４，０００ ３，７６８，０００ ２，５７１，２００
３，３６８，０００ ３，３７２，０００ ２，２７７，６００ ３，５６８，０００ ３，５７２，０００ ２，４１７，６００ ３，７６８，０００ ３，７７２，０００ ２，５７４，４００
３，３７２，０００ ３，３７６，０００ ２，２８０，４００ ３，５７２，０００ ３，５７６，０００ ２，４２０，４００ ３，７７２，０００ ３，７７６，０００ ２，５７７，６００
３，３７６，０００ ３，３８０，０００ ２，２８３，２００ ３，５７６，０００ ３，５８０，０００ ２，４２３，２００ ３，７７６，０００ ３，７８０，０００ ２，５８０，８００
３，３８０，０００ ３，３８４，０００ ２，２８６，０００ ３，５８０，０００ ３，５８４，０００ ２，４２６，０００ ３，７８０，０００ ３，７８４，０００ ２，５８４，０００
（四）
給与等の金額 給与所得控除後の給与等の金額 給与等の金額 給与所得控除後の給与等の金額 給与等の金額 給与所得控除後の給与等の金額
以上 未満 以上 未満 以上 未満
円 円 円 円 円 円 円 円 円
３，７８４，０００ ３，７８８，０００ ２，５８７，２００ ３，９８４，０００ ３，９８８，０００ ２，７４７，２００ ４，１８４，０００ ４，１８８，０００ ２，９０７，２００
３，７８８，０００ ３，７９２，０００ ２，５９０，４００ ３，９８８，０００ ３，９９２，０００ ２，７５０，４００ ４，１８８，０００ ４，１９２，０００ ２，９１０，４００
３，７９２，０００ ３，７９６，０００ ２，５９３，６００ ３，９９２，０００ ３，９９６，０００ ２，７５３，６００ ４，１９２，０００ ４，１９６，０００ ２，９１３，６００
３，７９６，０００ ３，８００，０００ ２，５９６，８００ ３，９９６，０００ ４，０００，０００ ２，７５６，８００ ４，１９６，０００ ４，２００，０００ ２，９１６，８００
３，８００，０００ ３，８０４，０００ ２，６００，０００ ４，０００，０００ ４，００４，０００ ２，７６０，０００ ４，２００，０００ ４，２０４，０００ ２，９２０，０００
３，８０４，０００ ３，８０８，０００ ２，６０３，２００ ４，００４，０００ ４，００８，０００ ２，７６３，２００ ４，２０４，０００ ４，２０８，０００ ２，９２３，２００
３，８０８，０００ ３，８１２，０００ ２，６０６，４００ ４，００８，０００ ４，０１２，０００ ２，７６６，４００ ４，２０８，０００ ４，２１２，０００ ２，９２６，４００
３，８１２，０００ ３，８１６，０００ ２，６０９，６００ ４，０１２，０００ ４，０１６，０００ ２，７６９，６００ ４，２１２，０００ ４，２１６，０００ ２，９２９，６００
３，８１６，０００ ３，８２０，０００ ２，６１２，８００ ４，０１６，０００ ４，０２０，０００ ２，７７２，８００ ４，２１６，０００ ４，２２０，０００ ２，９３２，８００
３，８２０，０００ ３，８２４，０００ ２，６１６，０００ ４，０２０，０００ ４，０２４，０００ ２，７７６，０００ ４，２２０，０００ ４，２２４，０００ ２，９３６，０００
３，８２４，０００ ３，８２８，０００ ２，６１９，２００ ４，０２４，０００ ４，０２８，０００ ２，７７９，２００ ４，２２４，０００ ４，２２８，０００ ２，９３９，２００
３，８２８，０００ ３，８３２，０００ ２，６２２，４００ ４，０２８，０００ ４，０３２，０００ ２，７８２，４００ ４，２２８，０００ ４，２３２，０００ ２，９４２，４００
３，８３２，０００ ３，８３６，０００ ２，６２５，６００ ４，０３２，０００ ４，０３６，０００ ２，７８５，６００ ４，２３２，０００ ４，２３６，０００ ２，９４５，６００
３，８３６，０００ ３，８４０，０００ ２，６２８，８００ ４，０３６，０００ ４，０４０，０００ ２，７８８，８００ ４，２３６，０００ ４，２４０，０００ ２，９４８，８００
３，８４０，０００ ３，８４４，０００ ２，６３２，０００ ４，０４０，０００ ４，０４４，０００ ２，７９２，０００ ４，２４０，０００ ４，２４４，０００ ２，９５２，０００
３，８４４，０００ ３，８４８，０００ ２，６３５，２００ ４，０４４，０００ ４，０４８，０００ ２，７９５，２００ ４，２４４，０００ ４，２４８，０００ ２，９５５，２００
３，８４８，０００ ３，８５２，０００ ２，６３８，４００ ４，０４８，０００ ４，０５２，０００ ２，７９８，４００ ４，２４８，０００ ４，２５２，０００ ２，９５８，４００
３，８５２，０００ ３，８５６，０００ ２，６４１，６００ ４，０５２，０００ ４，０５６，０００ ２，８０１，６００ ４，２５２，０００ ４，２５６，０００ ２，９６１，６００
３，８５６，０００ ３，８６０，０００ ２，６４４，８００ ４，０５６，０００ ４，０６０，０００ ２，８０４，８００ ４，２５６，０００ ４，２６０，０００ ２，９６４，８００
３，８６０，０００ ３，８６４，０００ ２，６４８，０００ ４，０６０，０００ ４，０６４，０００ ２，８０８，０００ ４，２６０，０００ ４，２６４，０００ ２，９６８，０００
３，８６４，０００ ３，８６８，０００ ２，６５１，２００ ４，０６４，０００ ４，０６８，０００ ２，８１１，２００ ４，２６４，０００ ４，２６８，０００ ２，９７１，２００
３，８６８，０００ ３，８７２，０００ ２，６５４，４００ ４，０６８，０００ ４，０７２，０００ ２，８１４，４００ ４，２６８，０００ ４，２７２，０００ ２，９７４，４００
３，８７２，０００ ３，８７６，０００ ２，６５７，６００ ４，０７２，０００ ４，０７６，０００ ２，８１７，６００ ４，２７２，０００ ４，２７６，０００ ２，９７７，６００
３，８７６，０００ ３，８８０，０００ ２，６６０，８００ ４，０７６，０００ ４，０８０，０００ ２，８２０，８００ ４，２７６，０００ ４，２８０，０００ ２，９８０，８００
３，８８０，０００ ３，８８４，０００ ２，６６４，０００ ４，０８０，０００ ４，０８４，０００ ２，８２４，０００ ４，２８０，０００ ４，２８４，０００ ２，９８４，０００
３，８８４，０００ ３，８８８，０００ ２，６６７，２００ ４，０８４，０００ ４，０８８，０００ ２，８２７，２００ ４，２８４，０００ ４，２８８，０００ ２，９８７，２００
３，８８８，０００ ３，８９２，０００ ２，６７０，４００ ４，０８８，０００ ４，０９２，０００ ２，８３０，４００ ４，２８８，０００ ４，２９２，０００ ２，９９０，４００
３，８９２，０００ ３，８９６，０００ ２，６７３，６００ ４，０９２，０００ ４，０９６，０００ ２，８３３，６００ ４，２９２，０００ ４，２９６，０００ ２，９９３，６００
３，８９６，０００ ３，９００，０００ ２，６７６，８００ ４，０９６，０００ ４，１００，０００ ２，８３６，８００ ４，２９６，０００ ４，３００，０００ ２，９９６，８００
３，９００，０００ ３，９０４，０００ ２，６８０，０００ ４，１００，０００ ４，１０４，０００ ２，８４０，０００ ４，３００，０００ ４，３０４，０００ ３，０００，０００
３，９０４，０００ ３，９０８，０００ ２，６８３，２００ ４，１０４，０００ ４，１０８，０００ ２，８４３，２００ ４，３０４，０００ ４，３０８，０００ ３，００３，２００
３，９０８，０００ ３，９１２，０００ ２，６８６，４００ ４，１０８，０００ ４，１１２，０００ ２，８４６，４００ ４，３０８，０００ ４，３１２，０００ ３，００６，４００
３，９１２，０００ ３，９１６，０００ ２，６８９，６００ ４，１１２，０００ ４，１１６，０００ ２，８４９，６００ ４，３１２，０００ ４，３１６，０００ ３，００９，６００
３，９１６，０００ ３，９２０，０００ ２，６９２，８００ ４，１１６，０００ ４，１２０，０００ ２，８５２，８００ ４，３１６，０００ ４，３２０，０００ ３，０１２，８００
３，９２０，０００ ３，９２４，０００ ２，６９６，０００ ４，１２０，０００ ４，１２４，０００ ２，８５６，０００ ４，３２０，０００ ４，３２４，０００ ３，０１６，０００
３，９２４，０００ ３，９２８，０００ ２，６９９，２００ ４，１２４，０００ ４，１２８，０００ ２，８５９，２００ ４，３２４，０００ ４，３２８，０００ ３，０１９，２００
３，９２８，０００ ３，９３２，０００ ２，７０２，４００ ４，１２８，０００ ４，１３２，０００ ２，８６２，４００ ４，３２８，０００ ４，３３２，０００ ３，０２２，４００
３，９３２，０００ ３，９３６，０００ ２，７０５，６００ ４，１３２，０００ ４，１３６，０００ ２，８６５，６００ ４，３３２，０００ ４，３３６，０００ ３，０２５，６００
３，９３６，０００ ３，９４０，０００ ２，７０８，８００ ４，１３６，０００ ４，１４０，０００ ２，８６８，８００ ４，３３６，０００ ４，３４０，０００ ３，０２８，８００
３，９４０，０００ ３，９４４，０００ ２，７１２，０００ ４，１４０，０００ ４，１４４，０００ ２，８７２，０００ ４，３４０，０００ ４，３４４，０００ ３，０３２，０００
３，９４４，０００ ３，９４８，０００ ２，７１５，２００ ４，１４４，０００ ４，１４８，０００ ２，８７５，２００ ４，３４４，０００ ４，３４８，０００ ３，０３５，２００
３，９４８，０００ ３，９５２，０００ ２，７１８，４００ ４，１４８，０００ ４，１５２，０００ ２，８７８，４００ ４，３４８，０００ ４，３５２，０００ ３，０３８，４００
３，９５２，０００ ３，９５６，０００ ２，７２１，６００ ４，１５２，０００ ４，１５６，０００ ２，８８１，６００ ４，３５２，０００ ４，３５６，０００ ３，０４１，６００
３，９５６，０００ ３，９６０，０００ ２，７２４，８００ ４，１５６，０００ ４，１６０，０００ ２，８８４，８００ ４，３５６，０００ ４，３６０，０００ ３，０４４，８００
３，９６０，０００ ３，９６４，０００ ２，７２８，０００ ４，１６０，０００ ４，１６４，０００ ２，８８８，０００ ４，３６０，０００ ４，３６４，０００ ３，０４８，０００
３，９６４，０００ ３，９６８，０００ ２，７３１，２００ ４，１６４，０００ ４，１６８，０００ ２，８９１，２００ ４，３６４，０００ ４，３６８，０００ ３，０５１，２００
３，９６８，０００ ３，９７２，０００ ２，７３４，４００ ４，１６８，０００ ４，１７２，０００ ２，８９４，４００ ４，３６８，０００ ４，３７２，０００ ３，０５４，４００
３，９７２，０００ ３，９７６，０００ ２，７３７，６００ ４，１７２，０００ ４，１７６，０００ ２，８９７，６００ ４，３７２，０００ ４，３７６，０００ ３，０５７，６００
３，９７６，０００ ３，９８０，０００ ２，７４０，８００ ４，１７６，０００ ４，１８０，０００ ２，９００，８００ ４，３７６，０００ ４，３８０，０００ ３，０６０，８００
３，９８０，０００ ３，９８４，０００ ２，７４４，０００ ４，１８０，０００ ４，１８４，０００ ２，９０４，０００ ４，３８０，０００ ４，３８４，０００ ３，０６４，０００
（五）
給与等の金額 給与所得控除後の給与等の金額 給与等の金額 給与所得控除後の給与等の金額 給与等の金額 給与所得控除後の給与等の金額
以上 未満 以上 未満 以上 未満
円 円 円 円 円 円 円 円 円
４，３８４，０００ ４，３８８，０００ ３，０６７，２００ ４，５８４，０００ ４，５８８，０００ ３，２２７，２００ ４，７８４，０００ ４，７８８，０００ ３，３８７，２００
４，３８８，０００ ４，３９２，０００ ３，０７０，４００ ４，５８８，０００ ４，５９２，０００ ３，２３０，４００ ４，７８８，０００ ４，７９２，０００ ３，３９０，４００
４，３９２，０００ ４，３９６，０００ ３，０７３，６００ ４，５９２，０００ ４，５９６，０００ ３，２３３，６００ ４，７９２，０００ ４，７９６，０００ ３，３９３，６００
４，３９６，０００ ４，４００，０００ ３，０７６，８００ ４，５９６，０００ ４，６００，０００ ３，２３６，８００ ４，７９６，０００ ４，８００，０００ ３，３９６，８００
４，４００，０００ ４，４０４，０００ ３，０８０，０００ ４，６００，０００ ４，６０４，０００ ３，２４０，０００ ４，８００，０００ ４，８０４，０００ ３，４００，０００
４，４０４，０００ ４，４０８，０００ ３，０８３，２００ ４，６０４，０００ ４，６０８，０００ ３，２４３，２００ ４，８０４，０００ ４，８０８，０００ ３，４０３，２００
４，４０８，０００ ４，４１２，０００ ３，０８６，４００ ４，６０８，０００ ４，６１２，０００ ３，２４６，４００ ４，８０８，０００ ４，８１２，０００ ３，４０６，４００
４，４１２，０００ ４，４１６，０００ ３，０８９，６００ ４，６１２，０００ ４，６１６，０００ ３，２４９，６００ ４，８１２，０００ ４，８１６，０００ ３，４０９，６００
４，４１６，０００ ４，４２０，０００ ３，０９２，８００ ４，６１６，０００ ４，６２０，０００ ３，２５２，８００ ４，８１６，０００ ４，８２０，０００ ３，４１２，８００
４，４２０，０００ ４，４２４，０００ ３，０９６，０００ ４，６２０，０００ ４，６２４，０００ ３，２５６，０００ ４，８２０，０００ ４，８２４，０００ ３，４１６，０００
４，４２４，０００ ４，４２８，０００ ３，０９９，２００ ４，６２４，０００ ４，６２８，０００ ３，２５９，２００ ４，８２４，０００ ４，８２８，０００ ３，４１９，２００
４，４２８，０００ ４，４３２，０００ ３，１０２，４００ ４，６２８，０００ ４，６３２，０００ ３，２６２，４００ ４，８２８，０００ ４，８３２，０００ ３，４２２，４００
４，４３２，０００ ４，４３６，０００ ３，１０５，６００ ４，６３２，０００ ４，６３６，０００ ３，２６５，６００ ４，８３２，０００ ４，８３６，０００ ３，４２５，６００
４，４３６，０００ ４，４４０，０００ ３，１０８，８００ ４，６３６，０００ ４，６４０，０００ ３，２６８，８００ ４，８３６，０００ ４，８４０，０００ ３，４２８，８００
４，４４０，０００ ４，４４４，０００ ３，１１２，０００ ４，６４０，０００ ４，６４４，０００ ３，２７２，０００ ４，８４０，０００ ４，８４４，０００ ３，４３２，０００
４，４４４，０００ ４，４４８，０００ ３，１１５，２００ ４，６４４，０００ ４，６４８，０００ ３，２７５，２００ ４，８４４，０００ ４，８４８，０００ ３，４３５，２００
４，４４８，０００ ４，４５２，０００ ３，１１８，４００ ４，６４８，０００ ４，６５２，０００ ３，２７８，４００ ４，８４８，０００ ４，８５２，０００ ３，４３８，４００
４，４５２，０００ ４，４５６，０００ ３，１２１，６００ ４，６５２，０００ ４，６５６，０００ ３，２８１，６００ ４，８５２，０００ ４，８５６，０００ ３，４４１，６００
４，４５６，０００ ４，４６０，０００ ３，１２４，８００ ４，６５６，０００ ４，６６０，０００ ３，２８４，８００ ４，８５６，０００ ４，８６０，０００ ３，４４４，８００
４，４６０，０００ ４，４６４，０００ ３，１２８，０００ ４，６６０，０００ ４，６６４，０００ ３，２８８，０００ ４，８６０，０００ ４，８６４，０００ ３，４４８，０００
４，４６４，０００ ４，４６８，０００ ３，１３１，２００ ４，６６４，０００ ４，６６８，０００ ３，２９１，２００ ４，８６４，０００ ４，８６８，０００ ３，４５１，２００
４，４６８，０００ ４，４７２，０００ ３，１３４，４００ ４，６６８，０００ ４，６７２，０００ ３，２９４，４００ ４，８６８，０００ ４，８７２，０００ ３，４５４，４００
４，４７２，０００ ４，４７６，０００ ３，１３７，６００ ４，６７２，０００ ４，６７６，０００ ３，２９７，６００ ４，８７２，０００ ４，８７６，０００ ３，４５７，６００
４，４７６，０００ ４，４８０，０００ ３，１４０，８００ ４，６７６，０００ ４，６８０，０００ ３，３００，８００ ４，８７６，０００ ４，８８０，０００ ３，４６０，８００
４，４８０，０００ ４，４８４，０００ ３，１４４，０００ ４，６８０，０００ ４，６８４，０００ ３，３０４，０００ ４，８８０，０００ ４，８８４，０００ ３，４６４，０００
４，４８４，０００ ４，４８８，０００ ３，１４７，２００ ４，６８４，０００ ４，６８８，０００ ３，３０７，２００ ４，８８４，０００ ４，８８８，０００ ３，４６７，２００
４，４８８，０００ ４，４９２，０００ ３，１５０，４００ ４，６８８，０００ ４，６９２，０００ ３，３１０，４００ ４，８８８，０００ ４，８９２，０００ ３，４７０，４００
４，４９２，０００ ４，４９６，０００ ３，１５３，６００ ４，６９２，０００ ４，６９６，０００ ３，３１３，６００ ４，８９２，０００ ４，８９６，０００ ３，４７３，６００
４，４９６，０００ ４，５００，０００ ３，１５６，８００ ４，６９６，０００ ４，７００，０００ ３，３１６，８００ ４，８９６，０００ ４，９００，０００ ３，４７６，８００
４，５００，０００ ４，５０４，０００ ３，１６０，０００ ４，７００，０００ ４，７０４，０００ ３，３２０，０００ ４，９００，０００ ４，９０４，０００ ３，４８０，０００
４，５０４，０００ ４，５０８，０００ ３，１６３，２００ ４，７０４，０００ ４，７０８，０００ ３，３２３，２００ ４，９０４，０００ ４，９０８，０００ ３，４８３，２００
４，５０８，０００ ４，５１２，０００ ３，１６６，４００ ４，７０８，０００ ４，７１２，０００ ３，３２６，４００ ４，９０８，０００ ４，９１２，０００ ３，４８６，４００
４，５１２，０００ ４，５１６，０００ ３，１６９，６００ ４，７１２，０００ ４，７１６，０００ ３，３２９，６００ ４，９１２，０００ ４，９１６，０００ ３，４８９，６００
４，５１６，０００ ４，５２０，０００ ３，１７２，８００ ４，７１６，０００ ４，７２０，０００ ３，３３２，８００ ４，９１６，０００ ４，９２０，０００ ３，４９２，８００
４，５２０，０００ ４，５２４，０００ ３，１７６，０００ ４，７２０，０００ ４，７２４，０００ ３，３３６，０００ ４，９２０，０００ ４，９２４，０００ ３，４９６，０００
４，５２４，０００ ４，５２８，０００ ３，１７９，２００ ４，７２４，０００ ４，７２８，０００ ３，３３９，２００ ４，９２４，０００ ４，９２８，０００ ３，４９９，２００
４，５２８，０００ ４，５３２，０００ ３，１８２，４００ ４，７２８，０００ ４，７３２，０００ ３，３４２，４００ ４，９２８，０００ ４，９３２，０００ ３，５０２，４００
４，５３２，０００ ４，５３６，０００ ３，１８５，６００ ４，７３２，０００ ４，７３６，０００ ３，３４５，６００ ４，９３２，０００ ４，９３６，０００ ３，５０５，６００
４，５３６，０００ ４，５４０，０００ ３，１８８，８００ ４，７３６，０００ ４，７４０，０００ ３，３４８，８００ ４，９３６，０００ ４，９４０，０００ ３，５０８，８００
４，５４０，０００ ４，５４４，０００ ３，１９２，０００ ４，７４０，０００ ４，７４４，０００ ３，３５２，０００ ４，９４０，０００ ４，９４４，０００ ３，５１２，０００
４，５４４，０００ ４，５４８，０００ ３，１９５，２００ ４，７４４，０００ ４，７４８，０００ ３，３５５，２００ ４，９４４，０００ ４，９４８，０００ ３，５１５，２００
４，５４８，０００ ４，５５２，０００ ３，１９８，４００ ４，７４８，０００ ４，７５２，０００ ３，３５８，４００ ４，９４８，０００ ４，９５２，０００ ３，５１８，４００
４，５５２，０００ ４，５５６，０００ ３，２０１，６００ ４，７５２，０００ ４，７５６，０００ ３，３６１，６００ ４，９５２，０００ ４，９５６，０００ ３，５２１，６００
４，５５６，０００ ４，５６０，０００ ３，２０４，８００ ４，７５６，０００ ４，７６０，０００ ３，３６４，８００ ４，９５６，０００ ４，９６０，０００ ３，５２４，８００
４，５６０，０００ ４，５６４，０００ ３，２０８，０００ ４，７６０，０００ ４，７６４，０００ ３，３６８，０００ ４，９６０，０００ ４，９６４，０００ ３，５２８，０００
４，５６４，０００ ４，５６８，０００ ３，２１１，２００ ４，７６４，０００ ４，７６８，０００ ３，３７１，２００ ４，９６４，０００ ４，９６８，０００ ３，５３１，２００
４，５６８，０００ ４，５７２，０００ ３，２１４，４００ ４，７６８，０００ ４，７７２，０００ ３，３７４，４００ ４，９６８，０００ ４，９７２，０００ ３，５３４，４００
４，５７２，０００ ４，５７６，０００ ３，２１７，６００ ４，７７２，０００ ４，７７６，０００ ３，３７７，６００ ４，９７２，０００ ４，９７６，０００ ３，５３７，６００
４，５７６，０００ ４，５８０，０００ ３，２２０，８００ ４，７７６，０００ ４，７８０，０００ ３，３８０，８００ ４，９７６，０００ ４，９８０，０００ ３，５４０，８００
４，５８０，０００ ４，５８４，０００ ３，２２４，０００ ４，７８０，０００ ４，７８４，０００ ３，３８４，０００ ４，９８０，０００ ４，９８４，０００ ３，５４４，０００
（六）
給与等の金額 給与所得控除後の給与等の金額 給与等の金額 給与所得控除後の給与等の金額 給与等の金額 給与所得控除後の給与等の金額
以上 未満 以上 未満 以上 未満
円 円 円 円 円 円 円 円 円
４，９８４，０００ ４，９８８，０００ ３，５４７，２００ ５，１８４，０００ ５，１８８，０００ ３，７０７，２００ ５，３８４，０００ ５，３８８，０００ ３，８６７，２００
４，９８８，０００ ４，９９２，０００ ３，５５０，４００ ５，１８８，０００ ５，１９２，０００ ３，７１０，４００ ５，３８８，０００ ５，３９２，０００ ３，８７０，４００
４，９９２，０００ ４，９９６，０００ ３，５５３，６００ ５，１９２，０００ ５，１９６，０００ ３，７１３，６００ ５，３９２，０００ ５，３９６，０００ ３，８７３，６００
４，９９６，０００ ５，０００，０００ ３，５５６，８００ ５，１９６，０００ ５，２００，０００ ３，７１６，８００ ５，３９６，０００ ５，４００，０００ ３，８７６，８００
５，０００，０００ ５，００４，０００ ３，５６０，０００ ５，２００，０００ ５，２０４，０００ ３，７２０，０００ ５，４００，０００ ５，４０４，０００ ３，８８０，０００
５，００４，０００ ５，００８，０００ ３，５６３，２００ ５，２０４，０００ ５，２０８，０００ ３，７２３，２００ ５，４０４，０００ ５，４０８，０００ ３，８８３，２００
５，００８，０００ ５，０１２，０００ ３，５６６，４００ ５，２０８，０００ ５，２１２，０００ ３，７２６，４００ ５，４０８，０００ ５，４１２，０００ ３，８８６，４００
５，０１２，０００ ５，０１６，０００ ３，５６９，６００ ５，２１２，０００ ５，２１６，０００ ３，７２９，６００ ５，４１２，０００ ５，４１６，０００ ３，８８９，６００
５，０１６，０００ ５，０２０，０００ ３，５７２，８００ ５，２１６，０００ ５，２２０，０００ ３，７３２，８００ ５，４１６，０００ ５，４２０，０００ ３，８９２，８００
５，０２０，０００ ５，０２４，０００ ３，５７６，０００ ５，２２０，０００ ５，２２４，０００ ３，７３６，０００ ５，４２０，０００ ５，４２４，０００ ３，８９６，０００
５，０２４，０００ ５，０２８，０００ ３，５７９，２００ ５，２２４，０００ ５，２２８，０００ ３，７３９，２００ ５，４２４，０００ ５，４２８，０００ ３，８９９，２００
５，０２８，０００ ５，０３２，０００ ３，５８２，４００ ５，２２８，０００ ５，２３２，０００ ３，７４２，４００ ５，４２８，０００ ５，４３２，０００ ３，９０２，４００
５，０３２，０００ ５，０３６，０００ ３，５８５，６００ ５，２３２，０００ ５，２３６，０００ ３，７４５，６００ ５，４３２，０００ ５，４３６，０００ ３，９０５，６００
５，０３６，０００ ５，０４０，０００ ３，５８８，８００ ５，２３６，０００ ５，２４０，０００ ３，７４８，８００ ５，４３６，０００ ５，４４０，０００ ３，９０８，８００
５，０４０，０００ ５，０４４，０００ ３，５９２，０００ ５，２４０，０００ ５，２４４，０００ ３，７５２，０００ ５，４４０，０００ ５，４４４，０００ ３，９１２，０００
５，０４４，０００ ５，０４８，０００ ３，５９５，２００ ５，２４４，０００ ５，２４８，０００ ３，７５５，２００ ５，４４４，０００ ５，４４８，０００ ３，９１５，２００
５，０４８，０００ ５，０５２，０００ ３，５９８，４００ ５，２４８，０００ ５，２５２，０００ ３，７５８，４００ ５，４４８，０００ ５，４５２，０００ ３，９１８，４００
５，０５２，０００ ５，０５６，０００ ３，６０１，６００ ５，２５２，０００ ５，２５６，０００ ３，７６１，６００ ５，４５２，０００ ５，４５６，０００ ３，９２１，６００
５，０５６，０００ ５，０６０，０００ ３，６０４，８００ ５，２５６，０００ ５，２６０，０００ ３，７６４，８００ ５，４５６，０００ ５，４６０，０００ ３，９２４，８００
５，０６０，０００ ５，０６４，０００ ３，６０８，０００ ５，２６０，０００ ５，２６４，０００ ３，７６８，０００ ５，４６０，０００ ５，４６４，０００ ３，９２８，０００
５，０６４，０００ ５，０６８，０００ ３，６１１，２００ ５，２６４，０００ ５，２６８，０００ ３，７７１，２００ ５，４６４，０００ ５，４６８，０００ ３，９３１，２００
５，０６８，０００ ５，０７２，０００ ３，６１４，４００ ５，２６８，０００ ５，２７２，０００ ３，７７４，４００ ５，４６８，０００ ５，４７２，０００ ３，９３４，４００
５，０７２，０００ ５，０７６，０００ ３，６１７，６００ ５，２７２，０００ ５，２７６，０００ ３，７７７，６００ ５，４７２，０００ ５，４７６，０００ ３，９３７，６００
５，０７６，０００ ５，０８０，０００ ３，６２０，８００ ５，２７６，０００ ５，２８０，０００ ３，７８０，８００ ５，４７６，０００ ５，４８０，０００ ３，９４０，８００
５，０８０，０００ ５，０８４，０００ ３，６２４，０００ ５，２８０，０００ ５，２８４，０００ ３，７８４，０００ ５，４８０，０００ ５，４８４，０００ ３，９４４，０００
５，０８４，０００ ５，０８８，０００ ３，６２７，２００ ５，２８４，０００ ５，２８８，０００ ３，７８７，２００ ５，４８４，０００ ５，４８８，０００ ３，９４７，２００
５，０８８，０００ ５，０９２，０００ ３，６３０，４００ ５，２８８，０００ ５，２９２，０００ ３，７９０，４００ ５，４８８，０００ ５，４９２，０００ ３，９５０，４００
５，０９２，０００ ５，０９６，０００ ３，６３３，６００ ５，２９２，０００ ５，２９６，０００ ３，７９３，６００ ５，４９２，０００ ５，４９６，０００ ３，９５３，６００
５，０９６，０００ ５，１００，０００ ３，６３６，８００ ５，２９６，０００ ５，３００，０００ ３，７９６，８００ ５，４９６，０００ ５，５００，０００ ３，９５６，８００
５，１００，０００ ５，１０４，０００ ３，６４０，０００ ５，３００，０００ ５，３０４，０００ ３，８００，０００ ５，５００，０００ ５，５０４，０００ ３，９６０，０００
５，１０４，０００ ５，１０８，０００ ３，６４３，２００ ５，３０４，０００ ５，３０８，０００ ３，８０３，２００ ５，５０４，０００ ５，５０８，０００ ３，９６３，２００
５，１０８，０００ ５，１１２，０００ ３，６４６，４００ ５，３０８，０００ ５，３１２，０００ ３，８０６，４００ ５，５０８，０００ ５，５１２，０００ ３，９６６，４００
５，１１２，０００ ５，１１６，０００ ３，６４９，６００ ５，３１２，０００ ５，３１６，０００ ３，８０９，６００ ５，５１２，０００ ５，５１６，０００ ３，９６９，６００
５，１１６，０００ ５，１２０，０００ ３，６５２，８００ ５，３１６，０００ ５，３２０，０００ ３，８１２，８００ ５，５１６，０００ ５，５２０，０００ ３，９７２，８００
５，１２０，０００ ５，１２４，０００ ３，６５６，０００ ５，３２０，０００ ５，３２４，０００ ３，８１６，０００ ５，５２０，０００ ５，５２４，０００ ３，９７６，０００
５，１２４，０００ ５，１２８，０００ ３，６５９，２００ ５，３２４，０００ ５，３２８，０００ ３，８１９，２００ ５，５２４，０００ ５，５２８，０００ ３，９７９，２００
５，１２８，０００ ５，１３２，０００ ３，６６２，４００ ５，３２８，０００ ５，３３２，０００ ３，８２２，４００ ５，５２８，０００ ５，５３２，０００ ３，９８２，４００
５，１３２，０００ ５，１３６，０００ ３，６６５，６００ ５，３３２，０００ ５，３３６，０００ ３，８２５，６００ ５，５３２，０００ ５，５３６，０００ ３，９８５，６００
５，１３６，０００ ５，１４０，０００ ３，６６８，８００ ５，３３６，０００ ５，３４０，０００ ３，８２８，８００ ５，５３６，０００ ５，５４０，０００ ３，９８８，８００
５，１４０，０００ ５，１４４，０００ ３，６７２，０００ ５，３４０，０００ ５，３４４，０００ ３，８３２，０００ ５，５４０，０００ ５，５４４，０００ ３，９９２，０００
５，１４４，０００ ５，１４８，０００ ３，６７５，２００ ５，３４４，０００ ５，３４８，０００ ３，８３５，２００ ５，５４４，０００ ５，５４８，０００ ３，９９５，２００
５，１４８，０００ ５，１５２，０００ ３，６７８，４００ ５，３４８，０００ ５，３５２，０００ ３，８３８，４００ ５，５４８，０００ ５，５５２，０００ ３，９９８，４００
５，１５２，０００ ５，１５６，０００ ３，６８１，６００ ５，３５２，０００ ５，３５６，０００ ３，８４１，６００ ５，５５２，０００ ５，５５６，０００ ４，００１，６００
５，１５６，０００ ５，１６０，０００ ３，６８４，８００ ５，３５６，０００ ５，３６０，０００ ３，８４４，８００ ５，５５６，０００ ５，５６０，０００ ４，００４，８００
５，１６０，０００ ５，１６４，０００ ３，６８８，０００ ５，３６０，０００ ５，３６４，０００ ３，８４８，０００ ５，５６０，０００ ５，５６４，０００ ４，００８，０００
５，１６４，０００ ５，１６８，０００ ３，６９１，２００ ５，３６４，０００ ５，３６８，０００ ３，８５１，２００ ５，５６４，０００ ５，５６８，０００ ４，０１１，２００
５，１６８，０００ ５，１７２，０００ ３，６９４，４００ ５，３６８，０００ ５，３７２，０００ ３，８５４，４００ ５，５６８，０００ ５，５７２，０００ ４，０１４，４００
５，１７２，０００ ５，１７６，０００ ３，６９７，６００ ５，３７２，０００ ５，３７６，０００ ３，８５７，６００ ５，５７２，０００ ５，５７６，０００ ４，０１７，６００
５，１７６，０００ ５，１８０，０００ ３，７００，８００ ５，３７６，０００ ５，３８０，０００ ３，８６０，８００ ５，５７６，０００ ５，５８０，０００ ４，０２０，８００
５，１８０，０００ ５，１８４，０００ ３，７０４，０００ ５，３８０，０００ ５，３８４，０００ ３，８６４，０００ ５，５８０，０００ ５，５８４，０００ ４，０２４，０００
（七）
給与等の金額 給与所得控除後の給与等の金額 給与等の金額 給与所得控除後の給与等の金額 給与等の金額 給与所得控除後の給与等の金額
以上 未満 以上 未満 以上 未満
円 円 円 円 円 円 円 円 円
５，５８４，０００ ５，５８８，０００ ４，０２７，２００ ５，７８４，０００ ５，７８８，０００ ４，１８７，２００ ５，９８４，０００ ５，９８８，０００ ４，３４７，２００
５，５８８，０００ ５，５９２，０００ ４，０３０，４００ ５，７８８，０００ ５，７９２，０００ ４，１９０，４００ ５，９８８，０００ ５，９９２，０００ ４，３５０，４００
５，５９２，０００ ５，５９６，０００ ４，０３３，６００ ５，７９２，０００ ５，７９６，０００ ４，１９３，６００ ５，９９２，０００ ５，９９６，０００ ４，３５３，６００
５，５９６，０００ ５，６００，０００ ４，０３６，８００ ５，７９６，０００ ５，８００，０００ ４，１９６，８００ ５，９９６，０００ ６，０００，０００ ４，３５６，８００
５，６００，０００ ５，６０４，０００ ４，０４０，０００ ５，８００，０００ ５，８０４，０００ ４，２００，０００ ６，０００，０００ ６，００４，０００ ４，３６０，０００
５，６０４，０００ ５，６０８，０００ ４，０４３，２００ ５，８０４，０００ ５，８０８，０００ ４，２０３，２００ ６，００４，０００ ６，００８，０００ ４，３６３，２００
５，６０８，０００ ５，６１２，０００ ４，０４６，４００ ５，８０８，０００ ５，８１２，０００ ４，２０６，４００ ６，００８，０００ ６，０１２，０００ ４，３６６，４００
５，６１２，０００ ５，６１６，０００ ４，０４９，６００ ５，８１２，０００ ５，８１６，０００ ４，２０９，６００ ６，０１２，０００ ６，０１６，０００ ４，３６９，６００
５，６１６，０００ ５，６２０，０００ ４，０５２，８００ ５，８１６，０００ ５，８２０，０００ ４，２１２，８００ ６，０１６，０００ ６，０２０，０００ ４，３７２，８００
５，６２０，０００ ５，６２４，０００ ４，０５６，０００ ５，８２０，０００ ５，８２４，０００ ４，２１６，０００ ６，０２０，０００ ６，０２４，０００ ４，３７６，０００
５，６２４，０００ ５，６２８，０００ ４，０５９，２００ ５，８２４，０００ ５，８２８，０００ ４，２１９，２００ ６，０２４，０００ ６，０２８，０００ ４，３７９，２００
５，６２８，０００ ５，６３２，０００ ４，０６２，４００ ５，８２８，０００ ５，８３２，０００ ４，２２２，４００ ６，０２８，０００ ６，０３２，０００ ４，３８２，４００
５，６３２，０００ ５，６３６，０００ ４，０６５，６００ ５，８３２，０００ ５，８３６，０００ ４，２２５，６００ ６，０３２，０００ ６，０３６，０００ ４，３８５，６００
５，６３６，０００ ５，６４０，０００ ４，０６８，８００ ５，８３６，０００ ５，８４０，０００ ４，２２８，８００ ６，０３６，０００ ６，０４０，０００ ４，３８８，８００
５，６４０，０００ ５，６４４，０００ ４，０７２，０００ ５，８４０，０００ ５，８４４，０００ ４，２３２，０００ ６，０４０，０００ ６，０４４，０００ ４，３９２，０００
５，６４４，０００ ５，６４８，０００ ４，０７５，２００ ５，８４４，０００ ５，８４８，０００ ４，２３５，２００ ６，０４４，０００ ６，０４８，０００ ４，３９５，２００
５，６４８，０００ ５，６５２，０００ ４，０７８，４００ ５，８４８，０００ ５，８５２，０００ ４，２３８，４００ ６，０４８，０００ ６，０５２，０００ ４，３９８，４００
５，６５２，０００ ５，６５６，０００ ４，０８１，６００ ５，８５２，０００ ５，８５６，０００ ４，２４１，６００ ６，０５２，０００ ６，０５６，０００ ４，４０１，６００
５，６５６，０００ ５，６６０，０００ ４，０８４，８００ ５，８５６，０００ ５，８６０，０００ ４，２４４，８００ ６，０５６，０００ ６，０６０，０００ ４，４０４，８００
５，６６０，０００ ５，６６４，０００ ４，０８８，０００ ５，８６０，０００ ５，８６４，０００ ４，２４８，０００ ６，０６０，０００ ６，０６４，０００ ４，４０８，０００
５，６６４，０００ ５，６６８，０００ ４，０９１，２００ ５，８６４，０００ ５，８６８，０００ ４，２５１，２００ ６，０６４，０００ ６，０６８，０００ ４，４１１，２００
５，６６８，０００ ５，６７２，０００ ４，０９４，４００ ５，８６８，０００ ５，８７２，０００ ４，２５４，４００ ６，０６８，０００ ６，０７２，０００ ４，４１４，４００
５，６７２，０００ ５，６７６，０００ ４，０９７，６００ ５，８７２，０００ ５，８７６，０００ ４，２５７，６００ ６，０７２，０００ ６，０７６，０００ ４，４１７，６００
５，６７６，０００ ５，６８０，０００ ４，１００，８００ ５，８７６，０００ ５，８８０，０００ ４，２６０，８００ ６，０７６，０００ ６，０８０，０００ ４，４２０，８００
５，６８０，０００ ５，６８４，０００ ４，１０４，０００ ５，８８０，０００ ５，８８４，０００ ４，２６４，０００ ６，０８０，０００ ６，０８４，０００ ４，４２４，０００
５，６８４，０００ ５，６８８，０００ ４，１０７，２００ ５，８８４，０００ ５，８８８，０００ ４，２６７，２００ ６，０８４，０００ ６，０８８，０００ ４，４２７，２００
５，６８８，０００ ５，６９２，０００ ４，１１０，４００ ５，８８８，０００ ５，８９２，０００ ４，２７０，４００ ６，０８８，０００ ６，０９２，０００ ４，４３０，４００
５，６９２，０００ ５，６９６，０００ ４，１１３，６００ ５，８９２，０００ ５，８９６，０００ ４，２７３，６００ ６，０９２，０００ ６，０９６，０００ ４，４３３，６００
５，６９６，０００ ５，７００，０００ ４，１１６，８００ ５，８９６，０００ ５，９００，０００ ４，２７６，８００ ６，０９６，０００ ６，１００，０００ ４，４３６，８００
５，７００，０００ ５，７０４，０００ ４，１２０，０００ ５，９００，０００ ５，９０４，０００ ４，２８０，０００ ６，１００，０００ ６，１０４，０００ ４，４４０，０００
５，７０４，０００ ５，７０８，０００ ４，１２３，２００ ５，９０４，０００ ５，９０８，０００ ４，２８３，２００ ６，１０４，０００ ６，１０８，０００ ４，４４３，２００
５，７０８，０００ ５，７１２，０００ ４，１２６，４００ ５，９０８，０００ ５，９１２，０００ ４，２８６，４００ ６，１０８，０００ ６，１１２，０００ ４，４４６，４００
５，７１２，０００ ５，７１６，０００ ４，１２９，６００ ５，９１２，０００ ５，９１６，０００ ４，２８９，６００ ６，１１２，０００ ６，１１６，０００ ４，４４９，６００
５，７１６，０００ ５，７２０，０００ ４，１３２，８００ ５，９１６，０００ ５，９２０，０００ ４，２９２，８００ ６，１１６，０００ ６，１２０，０００ ４，４５２，８００
５，７２０，０００ ５，７２４，０００ ４，１３６，０００ ５，９２０，０００ ５，９２４，０００ ４，２９６，０００ ６，１２０，０００ ６，１２４，０００ ４，４５６，０００
５，７２４，０００ ５，７２８，０００ ４，１３９，２００ ５，９２４，０００ ５，９２８，０００ ４，２９９，２００ ６，１２４，０００ ６，１２８，０００ ４，４５９，２００
５，７２８，０００ ５，７３２，０００ ４，１４２，４００ ５，９２８，０００ ５，９３２，０００ ４，３０２，４００ ６，１２８，０００ ６，１３２，０００ ４，４６２，４００
５，７３２，０００ ５，７３６，０００ ４，１４５，６００ ５，９３２，０００ ５，９３６，０００ ４，３０５，６００ ６，１３２，０００ ６，１３６，０００ ４，４６５，６００
５，７３６，０００ ５，７４０，０００ ４，１４８，８００ ５，９３６，０００ ５，９４０，０００ ４，３０８，８００ ６，１３６，０００ ６，１４０，０００ ４，４６８，８００
５，７４０，０００ ５，７４４，０００ ４，１５２，０００ ５，９４０，０００ ５，９４４，０００ ４，３１２，０００ ６，１４０，０００ ６，１４４，０００ ４，４７２，０００
５，７４４，０００ ５，７４８，０００ ４，１５５，２００ ５，９４４，０００ ５，９４８，０００ ４，３１５，２００ ６，１４４，０００ ６，１４８，０００ ４，４７５，２００
５，７４８，０００ ５，７５２，０００ ４，１５８，４００ ５，９４８，０００ ５，９５２，０００ ４，３１８，４００ ６，１４８，０００ ６，１５２，０００ ４，４７８，４００
５，７５２，０００ ５，７５６，０００ ４，１６１，６００ ５，９５２，０００ ５，９５６，０００ ４，３２１，６００ ６，１５２，０００ ６，１５６，０００ ４，４８１，６００
５，７５６，０００ ５，７６０，０００ ４，１６４，８００ ５，９５６，０００ ５，９６０，０００ ４，３２４，８００ ６，１５６，０００ ６，１６０，０００ ４，４８４，８００
５，７６０，０００ ５，７６４，０００ ４，１６８，０００ ５，９６０，０００ ５，９６４，０００ ４，３２８，０００ ６，１６０，０００ ６，１６４，０００ ４，４８８，０００
５，７６４，０００ ５，７６８，０００ ４，１７１，２００ ５，９６４，０００ ５，９６８，０００ ４，３３１，２００ ６，１６４，０００ ６，１６８，０００ ４，４９１，２００
５，７６８，０００ ５，７７２，０００ ４，１７４，４００ ５，９６８，０００ ５，９７２，０００ ４，３３４，４００ ６，１６８，０００ ６，１７２，０００ ４，４９４，４００
５，７７２，０００ ５，７７６，０００ ４，１７７，６００ ５，９７２，０００ ５，９７６，０００ ４，３３７，６００ ６，１７２，０００ ６，１７６，０００ ４，４９７，６００
５，７７６，０００ ５，７８０，０００ ４，１８０，８００ ５，９７６，０００ ５，９８０，０００ ４，３４０，８００ ６，１７６，０００ ６，１８０，０００ ４，５００，８００
５，７８０，０００ ５，７８４，０００ ４，１８４，０００ ５，９８０，０００ ５，９８４，０００ ４，３４４，０００ ６，１８０，０００ ６，１８４，０００ ４，５０４，０００
（八）
給与等の金額 給与所得控除後の給与等の金額 給与等の金額 給与所得控除後の給与等の金額 給与等の金額 給与所得控除後の給与等の金額
以上 未満 以上 未満 以上 未満
円 円 円 円 円 円 円 円 円
６，１８４，０００ ６，１８８，０００ ４，５０７，２００ ６，３４４，０００ ６，３４８，０００ ４，６３５，２００ ６，５０４，０００ ６，５０８，０００ ４，７６３，２００
６，１８８，０００ ６，１９２，０００ ４，５１０，４００ ６，３４８，０００ ６，３５２，０００ ４，６３８，４００ ６，５０８，０００ ６，５１２，０００ ４，７６６，４００
６，１９２，０００ ６，１９６，０００ ４，５１３，６００ ６，３５２，０００ ６，３５６，０００ ４，６４１，６００ ６，５１２，０００ ６，５１６，０００ ４，７６９，６００
６，１９６，０００ ６，２００，０００ ４，５１６，８００ ６，３５６，０００ ６，３６０，０００ ４，６４４，８００ ６，５１６，０００ ６，５２０，０００ ４，７７２，８００
６，２００，０００ ６，２０４，０００ ４，５２０，０００ ６，３６０，０００ ６，３６４，０００ ４，６４８，０００ ６，５２０，０００ ６，５２４，０００ ４，７７６，０００
６，２０４，０００ ６，２０８，０００ ４，５２３，２００ ６，３６４，０００ ６，３６８，０００ ４，６５１，２００ ６，５２４，０００ ６，５２８，０００ ４，７７９，２００
６，２０８，０００ ６，２１２，０００ ４，５２６，４００ ６，３６８，０００ ６，３７２，０００ ４，６５４，４００ ６，５２８，０００ ６，５３２，０００ ４，７８２，４００
６，２１２，０００ ６，２１６，０００ ４，５２９，６００ ６，３７２，０００ ６，３７６，０００ ４，６５７，６００ ６，５３２，０００ ６，５３６，０００ ４，７８５，６００
６，２１６，０００ ６，２２０，０００ ４，５３２，８００ ６，３７６，０００ ６，３８０，０００ ４，６６０，８００ ６，５３６，０００ ６，５４０，０００ ４，７８８，８００
６，２２０，０００ ６，２２４，０００ ４，５３６，０００ ６，３８０，０００ ６，３８４，０００ ４，６６４，０００ ６，５４０，０００ ６，５４４，０００ ４，７９２，０００
６，２２４，０００ ６，２２８，０００ ４，５３９，２００ ６，３８４，０００ ６，３８８，０００ ４，６６７，２００ ６，５４４，０００ ６，５４８，０００ ４，７９５，２００
６，２２８，０００ ６，２３２，０００ ４，５４２，４００ ６，３８８，０００ ６，３９２，０００ ４，６７０，４００ ６，５４８，０００ ６，５５２，０００ ４，７９８，４００
６，２３２，０００ ６，２３６，０００ ４，５４５，６００ ６，３９２，０００ ６，３９６，０００ ４，６７３，６００ ６，５５２，０００ ６，５５６，０００ ４，８０１，６００
６，２３６，０００ ６，２４０，０００ ４，５４８，８００ ６，３９６，０００ ６，４００，０００ ４，６７６，８００ ６，５５６，０００ ６，５６０，０００ ４，８０４，８００
６，２４０，０００ ６，２４４，０００ ４，５５２，０００ ６，４００，０００ ６，４０４，０００ ４，６８０，０００ ６，５６０，０００ ６，５６４，０００ ４，８０８，０００
６，２４４，０００ ６，２４８，０００ ４，５５５，２００ ６，４０４，０００ ６，４０８，０００ ４，６８３，２００ ６，５６４，０００ ６，５６８，０００ ４，８１１，２００
６，２４８，０００ ６，２５２，０００ ４，５５８，４００ ６，４０８，０００ ６，４１２，０００ ４，６８６，４００ ６，５６８，０００ ６，５７２，０００ ４，８１４，４００
６，２５２，０００ ６，２５６，０００ ４，５６１，６００ ６，４１２，０００ ６，４１６，０００ ４，６８９，６００ ６，５７２，０００ ６，５７６，０００ ４，８１７，６００
６，２５６，０００ ６，２６０，０００ ４，５６４，８００ ６，４１６，０００ ６，４２０，０００ ４，６９２，８００ ６，５７６，０００ ６，５８０，０００ ４，８２０，８００
６，２６０，０００ ６，２６４，０００ ４，５６８，０００ ６，４２０，０００ ６，４２４，０００ ４，６９６，０００ ６，５８０，０００ ６，５８４，０００ ４，８２４，０００
６，２６４，０００ ６，２６８，０００ ４，５７１，２００ ６，４２４，０００ ６，４２８，０００ ４，６９９，２００ ６，５８４，０００ ６，５８８，０００ ４，８２７，２００
６，２６８，０００ ６，２７２，０００ ４，５７４，４００ ６，４２８，０００ ６，４３２，０００ ４，７０２，４００ ６，５８８，０００ ６，５９２，０００ ４，８３０，４００
６，２７２，０００ ６，２７６，０００ ４，５７７，６００ ６，４３２，０００ ６，４３６，０００ ４，７０５，６００ ６，５９２，０００ ６，５９６，０００ ４，８３３，６００
６，２７６，０００ ６，２８０，０００ ４，５８０，８００ ６，４３６，０００ ６，４４０，０００ ４，７０８，８００ ６，５９６，０００ ６，６００，０００ ４，８３６，８００
６，２８０，０００ ６，２８４，０００ ４，５８４，０００ ６，４４０，０００ ６，４４４，０００ ４，７１２，０００
６，２８４，０００ ６，２８８，０００ ４，５８７，２００ ６，４４４，０００ ６，４４８，０００ ４，７１５，２００ ６，６００，０００ ８，５００，０００ 給与等の金額に９０％を乗じて算出した金額から１，１００，０００円を控除した金額
６，２８８，０００ ６，２９２，０００ ４，５９０，４００ ６，４４８，０００ ６，４５２，０００ ４，７１８，４００
６，２９２，０００ ６，２９６，０００ ４，５９３，６００ ６，４５２，０００ ６，４５６，０００ ４，７２１，６００
６，２９６，０００ ６，３００，０００ ４，５９６，８００ ６，４５６，０００ ６，４６０，０００ ４，７２４，８００
６，３００，０００ ６，３０４，０００ ４，６００，０００ ６，４６０，０００ ６，４６４，０００ ４，７２８，０００
６，３０４，０００ ６，３０８，０００ ４，６０３，２００ ６，４６４，０００ ６，４６８，０００ ４，７３１，２００ ８，５００，０００ ２０，０００，０００ 給与等の金額から１，９５０，０００円を控除した金額
６，３０８，０００ ６，３１２，０００ ４，６０６，４００ ６，４６８，０００ ６，４７２，０００ ４，７３４，４００
６，３１２，０００ ６，３１６，０００ ４，６０９，６００ ６，４７２，０００ ６，４７６，０００ ４，７３７，６００
６，３１６，０００ ６，３２０，０００ ４，６１２，８００ ６，４７６，０００ ６，４８０，０００ ４，７４０，８００
６，３２０，０００ ６，３２４，０００ ４，６１６，０００ ６，４８０，０００ ６，４８４，０００ ４，７４４，０００
６，３２４，０００ ６，３２８，０００ ４，６１９，２００ ６，４８４，０００ ６，４８８，０００ ４，７４７，２００ ２０，０００，０００円 １８，０５０，０００円
６，３２８，０００ ６，３３２，０００ ４，６２２，４００ ６，４８８，０００ ６，４９２，０００ ４，７５０，４００
６，３３２，０００ ６，３３６，０００ ４，６２５，６００ ６，４９２，０００ ６，４９６，０００ ４，７５３，６００
６，３３６，０００ ６，３４０，０００ ４，６２８，８００ ６，４９６，０００ ６，５００，０００ ４，７５６，８００
６，３４０，０００ ６，３４４，０００ ４，６３２，０００ ６，５００，０００ ６，５０４，０００ ４，７６０，０００
（備考）
給与所得控除後の給与等の金額を求めるには、その年中の給与等の金額に応じ、「給与等の金額」欄の該当する行を求めるものとし、その行の「給与所得控除後の給与等の金額」欄に記載されている金額が、その給与等の金額についての給与所得控除後の給与等の金額である。この場合において、給与等の金額が６，６００，０００円以上の居住者の給与所得控除後の給与等の金額に１円未満の端数があるときは、これを切り捨てた額をもつてその求める給与所得控除後の給与等の金額とする。
(i)
Amount of salary or other wage Amount of salary or other wage after the salary income deduction Amount of salary or other wage Amount of salary or other wage after the salary income deduction Amount of salary or other wage Amount of salary or other wage after the salary income deduction
At least Less than At least Less than At least Less than
yen yen yen yen yen yen yen yen yen
Less than 691,000 yen 0 2,184,000 2,188,000 1,448,800 2,384,000 2,388,000 1,588,800
2,188,000 2,192,000 1,451,600 2,388,000 2,392,000 1,591,600
2,192,000 2,196,000 1,454,400 2,392,000 2,396,000 1,594,400
2,196,000 2,200,000 1,457,200 2,396,000 2,400,000 1,597,200
2,200,000 2,204,000 1,460,000 2,400,000 2,404,000 1,600,000
691,000 2,026,000 The amount of salary or other wage less 690,000 yen 2,204,000 2,208,000 1,462,800 2,404,000 2,408,000 1,602,800
2,208,000 2,212,000 1,465,600 2,408,000 2,412,000 1,605,600
2,212,000 2,216,000 1,468,400 2,412,000 2,416,000 1,608,400
2,216,000 2,220,000 1,471,200 2,416,000 2,420,000 1,611,200
2,220,000 2,224,000 1,474,000 2,420,000 2,424,000 1,614,000
2,026,000 2,028,000 1,336,000 2,224,000 2,228,000 1,476,800 2,424,000 2,428,000 1,616,800
2,028,000 2,032,000 1,338,000 2,228,000 2,232,000 1,479,600 2,428,000 2,432,000 1,619,600
2,032,000 2,036,000 1,342,000 2,232,000 2,236,000 1,482,400 2,432,000 2,436,000 1,622,400
2,036,000 2,040,000 1,345,200 2,236,000 2,240,000 1,485,200 2,436,000 2,440,000 1,625,200
2,040,000 2,044,000 1,348,000 2,240,000 2,244,000 1,488,000 2,440,000 2,444,000 1,628,000
2,044,000 2,048,000 1,350,800 2,244,000 2,248,000 1,490,800 2,444,000 2,448,000 1,630,800
2,048,000 2,052,000 1,353,600 2,248,000 2,252,000 1,493,600 2,448,000 2,452,000 1,633,600
2,052,000 2,056,000 1,356,400 2,252,000 2,256,000 1,496,400 2,452,000 2,456,000 1,636,400
2,056,000 2,060,000 1,359,200 2,256,000 2,260,000 1,499,200 2,456,000 2,460,000 1,639,200
2,060,000 2,064,000 1,362,000 2,260,000 2,264,000 1,502,000 2,460,000 2,464,000 1,642,000
2,064,000 2,068,000 1,364,800 2,264,000 2,268,000 1,504,800 2,464,000 2,468,000 1,644,800
2,068,000 2,072,000 1,367,600 2,268,000 2,272,000 1,507,600 2,468,000 2,472,000 1,647,600
2,072,000 2,076,000 1,370,400 2,272,000 2,276,000 1,510,400 2,472,000 2,476,000 1,650,400
2,076,000 2,080,000 1,373,200 2,276,000 2,280,000 1,513,200 2,476,000 2,480,000 1,653,200
2,080,000 2,084,000 1,376,000 2,280,000 2,284,000 1,516,000 2,480,000 2,484,000 1,656,000
2,084,000 2,088,000 1,378,800 2,284,000 2,288,000 1,518,800 2,484,000 2,488,000 1,658,800
2,088,000 2,092,000 1,381,600 2,288,000 2,292,000 1,521,600 2,488,000 2,492,000 1,661,600
2,092,000 2,096,000 1,384,400 2,292,000 2,296,000 1,524,400 2,492,000 2,496,000 1,664,400
2,096,000 2,100,000 1,387,200 2,296,000 2,300,000 1,527,200 2,496,000 2,500,000 1,667,200
2,100,000 2,104,000 1,390,000 2,300,000 2,304,000 1,530,000 2,500,000 2,504,000 1,670,000
2,104,000 2,108,000 1,392,800 2,304,000 2,308,000 1,532,800 2,504,000 2,508,000 1,672,800
2,108,000 2,112,000 1,395,600 2,308,000 2,312,000 1,535,600 2,508,000 2,512,000 1,675,600
2,112,000 2,116,000 1,398,400 2,312,000 2,316,000 1,538,400 2,512,000 2,516,000 1,678,400
2,116,000 2,120,000 1,401,200 2,316,000 2,320,000 1,541,200 2,516,000 2,520,000 1,681,200
2,120,000 2,124,000 1,404,000 2,320,000 2,324,000 1,544,000 2,520,000 2,524,000 1,684,000
2,124,000 2,128,000 1,406,800 2,324,000 2,328,000 1,546,800 2,524,000 2,528,000 1,686,800
2,128,000 2,132,000 1,409,600 2,328,000 2,332,000 1,549,600 2,528,000 2,532,000 1,689,600
2,132,000 2,136,000 1,412,400 2,332,000 2,336,000 1,552,400 2,532,000 2,536,000 1,692,400
2,136,000 2,140,000 1,415,200 2,336,000 2,340,000 1,555,200 2,536,000 2,540,000 1,695,200
2,140,000 2,144,000 1,418,000 2,340,000 2,344,000 1,558,000 2,540,000 2,544,000 1,698,000
2,144,000 2,148,000 1,420,800 2,344,000 2,348,000 1,560,800 2,544,000 2,548,000 1,700,800
2,148,000 2,152,000 1,423,600 2,348,000 2,352,000 1,563,600 2,548,000 2,552,000 1,703,600
2,152,000 2,156,000 1,426,400 2,352,000 2,356,000 1,566,400 2,552,000 2,556,000 1,706,400
2,156,000 2,160,000 1,429,200 2,356,000 2,360,000 1,569,200 2,556,000 2,560,000 1,709,200
2,160,000 2,164,000 1,432,000 2,360,000 2,364,000 1,572,000 2,560,000 2,564,000 1,712,000
2,164,000 2,168,000 1,434,800 2,364,000 2,368,000 1,574,800 2,564,000 2,568,000 1,714,800
2,168,000 2,172,000 1,437,600 2,368,000 2,372,000 1,577,600 2,568,000 2,572,000 1,717,600
2,172,000 2,176,000 1,440,400 2,372,000 2,376,000 1,580,400 2,572,000 2,576,000 1,720,400
2,176,000 2,180,000 1,443,200 2,376,000 2,380,000 1,583,200 2,576,000 2,580,000 1,723,200
2,180,000 2,184,000 1,446,000 2,380,000 2,384,000 1,586,000 2,580,000 2,584,000 1,726,000
(ii)
Amount of salary or other wage Amount of salary or other wage after the salary income deduction Amount of salary or other wage Amount of salary or other wage after the salary income deduction Amount of salary or other wage Amount of salary or other wage after the salary income deduction
At least Less than At least Less than At least Less than
yen yen yen yen yen yen yen yen yen
2,584,000 2,588,000 1,728,800 2,784,000 2,788,000 1,868,800 2,984,000 2,988,000 2,008,800
2,588,000 2,592,000 1,731,600 2,788,000 2,792,000 1,871,600 2,988,000 2,992,000 2,011,600
2,592,000 2,596,000 1,734,400 2,792,000 2,796,000 1,874,400 2,992,000 2,996,000 2,014,400
2,596,000 2,600,000 1,737,200 2,796,000 2,800,000 1,877,200 2,996,000 3,000,000 2,017,200
2,600,000 2,604,000 1,740,000 2,800,000 2,804,000 1,880,000 3,000,000 3,004,000 2,020,000
2,604,000 2,608,000 1,742,800 2,804,000 2,808,000 1,882,800 3,004,000 3,008,000 2,022,800
2,608,000 2,612,000 1,745,600 2,808,000 2,812,000 1,885,600 3,008,000 3,012,000 2,025,600
2,612,000 2,616,000 1,748,400 2,812,000 2,816,000 1,888,400 3,012,000 3,016,000 2,028,400
2,616,000 2,620,000 1,751,200 2,816,000 2,820,000 1,891,200 3,016,000 3,020,000 2,031,200
2,620,000 2,624,000 1,754,000 2,820,000 2,824,000 1,894,000 3,020,000 3,024,000 2,034,000
2,624,000 2,628,000 1,756,800 2,824,000 2,828,000 1,896,800 3,024,000 3,028,000 2,036,800
2,628,000 2,632,000 1,759,600 2,828,000 2,832,000 1,899,600 3,028,000 3,032,000 2,039,600
2,632,000 2,636,000 1,762,400 2,832,000 2,836,000 1,902,400 3,032,000 3,036,000 2,042,400
2,636,000 2,640,000 1,765,200 2,836,000 2,840,000 1,905,200 3,036,000 3,040,000 2,045,200
2,640,000 2,644,000 1,768,000 2,840,000 2,844,000 1,908,000 3,040,000 3,044,000 2,048,000
2,644,000 2,648,000 1,770,800 2,844,000 2,848,000 1,910,800 3,044,000 3,048,000 2,050,800
2,648,000 2,652,000 1,773,600 2,848,000 2,852,000 1,913,600 3,048,000 3,052,000 2,053,600
2,652,000 2,656,000 1,776,400 2,852,000 2,856,000 1,916,400 3,052,000 3,056,000 2,056,400
2,656,000 2,660,000 1,779,200 2,856,000 2,860,000 1,919,200 3,056,000 3,060,000 2,059,200
2,660,000 2,664,000 1,782,000 2,860,000 2,864,000 1,922,000 3,060,000 3,064,000 2,062,000
2,664,000 2,668,000 1,784,800 2,864,000 2,868,000 1,924,800 3,064,000 3,068,000 2,064,800
2,668,000 2,672,000 1,787,600 2,868,000 2,872,000 1,927,600 3,068,000 3,072,000 2,067,600
2,672,000 2,676,000 1,790,400 2,872,000 2,876,000 1,930,400 3,072,000 3,076,000 2,070,400
2,676,000 2,680,000 1,793,200 2,876,000 2,880,000 1,933,200 3,076,000 3,080,000 2,073,200
2,680,000 2,684,000 1,796,000 2,880,000 2,884,000 1,936,000 3,080,000 3,084,000 2,076,000
2,684,000 2,688,000 1,798,800 2,884,000 2,888,000 1,938,800 3,084,000 3,088,000 2,078,800
2,688,000 2,692,000 1,801,600 2,888,000 2,892,000 1,941,600 3,088,000 3,092,000 2,081,600
2,692,000 2,696,000 1,804,400 2,892,000 2,896,000 1,944,400 3,092,000 3,096,000 2,084,400
2,696,000 2,700,000 1,807,200 2,896,000 2,900,000 1,947,200 3,096,000 3,100,000 2,087,200
2,700,000 2,704,000 1,810,000 2,900,000 2,904,000 1,950,000 3,100,000 3,104,000 2,090,000
2,704,000 2,708,000 1,812,800 2,904,000 2,908,000 1,952,800 3,104,000 3,108,000 2,092,800
2,708,000 2,712,000 1,815,600 2,908,000 2,912,000 1,955,600 3,108,000 3,112,000 2,095,600
2,712,000 2,716,000 1,818,400 2,912,000 2,916,000 1,958,400 3,112,000 3,116,000 2,098,400
2,716,000 2,720,000 1,821,200 2,916,000 2,920,000 1,961,200 3,116,000 3,120,000 2,101,200
2,720,000 2,724,000 1,824,000 2,920,000 2,924,000 1,964,000 3,120,000 3,124,000 2,104,000
2,724,000 2,728,000 1,826,800 2,924,000 2,928,000 1,966,800 3,124,000 3,128,000 2,106,800
2,728,000 2,732,000 1,829,600 2,928,000 2,932,000 1,969,600 3,128,000 3,132,000 2,109,600
2,732,000 2,736,000 1,832,400 2,932,000 2,936,000 1,972,400 3,132,000 3,136,000 2,112,400
2,736,000 2,740,000 1,835,200 2,936,000 2,940,000 1,975,200 3,136,000 3,140,000 2,115,200
2,740,000 2,744,000 1,838,000 2,940,000 2,944,000 1,978,000 3,140,000 3,144,000 2,118,000
2,744,000 2,748,000 1,840,800 2,944,000 2,948,000 1,980,800 3,144,000 3,148,000 2,120,800
2,748,000 2,752,000 1,843,600 2,948,000 2,952,000 1,983,600 3,148,000 3,152,000 2,123,600
2,752,000 2,756,000 1,846,400 2,952,000 2,956,000 1,986,400 3,152,000 3,156,000 2,126,400
2,756,000 2,760,000 1,849,200 2,956,000 2,960,000 1,989,200 3,156,000 3,160,000 2,129,200
2,760,000 2,764,000 1,852,000 2,960,000 2,964,000 1,992,000 3,160,000 3,164,000 2,132,000
2,764,000 2,768,000 1,854,800 2,964,000 2,968,000 1,994,800 3,164,000 3,168,000 2,134,800
2,768,000 2,772,000 1,857,600 2,968,000 2,972,000 1,997,600 3,168,000 3,172,000 2,137,600
2,772,000 2,776,000 1,860,400 2,972,000 2,976,000 2,000,400 3,172,000 3,176,000 2,140,400
2,776,000 2,780,000 1,863,200 2,976,000 2,980,000 2,003,200 3,176,000 3,180,000 2,143,200
2,780,000 2,784,000 1,866,000 2,980,000 2,984,000 2,006,000 3,180,000 3,184,000 2,146,000
(iii)
Amount of salary or other wage Amount of salary or other wage after the salary income deduction Amount of salary or other wage Amount of salary or other wage after the salary income deduction Amount of salary or other wage Amount of salary or other wage after the salary income deduction
At least Less than At least Less than At least Less than
yen yen yen yen yen yen yen yen yen
3,184,000 3,188,000 2,148,800 3,384,000 3,388,000 2,288,800 3,584,000 3,588,000 2,428,800
3,188,000 3,192,000 2,151,600 3,388,000 3,392,000 2,291,600 3,588,000 3,592,000 2,431,600
3,192,000 3,196,000 2,154,400 3,392,000 3,396,000 2,294,400 3,592,000 3,596,000 2,434,400
3,196,000 3,200,000 2,157,200 3,396,000 3,400,000 2,297,200 3,596,000 3,600,000 2,437,200
3,200,000 3,204,000 2,160,000 3,400,000 3,404,000 2,300,000 3,600,000 3,604,000 2,440,000
3,204,000 3,208,000 2,162,800 3,404,000 3,408,000 2,302,800 3,604,000 3,608,000 2,443,200
3,208,000 3,212,000 2,165,600 3,408,000 3,412,000 2,305,600 3,608,000 3,612,000 2,446,400
3,212,000 3,216,000 2,168,400 3,412,000 3,416,000 2,308,400 3,612,000 3,616,000 2,449,600
3,216,000 3,220,000 2,171,200 3,416,000 3,420,000 2,311,200 3,616,000 3,620,000 2,452,800
3,220,000 3,224,000 2,174,000 3,420,000 3,424,000 2,314,000 3,620,000 3,624,000 2,456,000
3,224,000 3,228,000 2,176,800 3,424,000 3,428,000 2,316,800 3,624,000 3,628,000 2,459,200
3,228,000 3,232,000 2,179,600 3,428,000 3,432,000 2,319,600 3,628,000 3,632,000 2,462,400
3,232,000 3,236,000 2,182,400 3,432,000 3,436,000 2,322,400 3,632,000 3,636,000 2,465,600
3,236,000 3,240,000 2,185,200 3,436,000 3,440,000 2,325,200 3,636,000 3,640,000 2,468,800
3,240,000 3,244,000 2,188,000 3,440,000 3,444,000 2,328,000 3,640,000 3,644,000 2,472,000
3,244,000 3,248,000 2,190,800 3,444,000 3,448,000 2,330,800 3,644,000 3,648,000 2,475,200
3,248,000 3,252,000 2,193,600 3,448,000 3,452,000 2,333,600 3,648,000 3,652,000 2,478,400
3,252,000 3,256,000 2,196,400 3,452,000 3,456,000 2,336,400 3,652,000 3,656,000 2,481,600
3,256,000 3,260,000 2,199,200 3,456,000 3,460,000 2,339,200 3,656,000 3,660,000 2,484,800
3,260,000 3,264,000 2,202,000 3,460,000 3,464,000 2,342,000 3,660,000 3,664,000 2,488,000
3,264,000 3,268,000 2,204,800 3,464,000 3,468,000 2,344,800 3,664,000 3,668,000 2,491,200
3,268,000 3,272,000 2,207,600 3,468,000 3,472,000 2,347,600 3,668,000 3,672,000 2,494,400
3,272,000 3,276,000 2,210,400 3,472,000 3,476,000 2,350,400 3,672,000 3,676,000 2,497,600
3,276,000 3,280,000 2,213,200 3,476,000 3,480,000 2,353,200 3,676,000 3,680,000 2,500,800
3,280,000 3,284,000 2,216,000 3,480,000 3,484,000 2,356,000 3,680,000 3,684,000 2,504,000
3,284,000 3,288,000 2,218,800 3,484,000 3,488,000 2,358,800 3,684,000 3,688,000 2,507,200
3,288,000 3,292,000 2,221,600 3,488,000 3,492,000 2,361,600 3,688,000 3,692,000 2,510,400
3,292,000 3,296,000 2,224,400 3,492,000 3,496,000 2,364,400 3,692,000 3,696,000 2,513,600
3,296,000 3,300,000 2,227,200 3,496,000 3,500,000 2,367,200 3,696,000 3,700,000 2,516,800
3,300,000 3,304,000 2,230,000 3,500,000 3,504,000 2,370,000 3,700,000 3,704,000 2,520,000
3,304,000 3,308,000 2,232,800 3,504,000 3,508,000 2,372,800 3,704,000 3,708,000 2,523,200
3,308,000 3,312,000 2,235,600 3,508,000 3,512,000 2,375,600 3,708,000 3,712,000 2,526,400
3,312,000 3,316,000 2,238,400 3,512,000 3,516,000 2,378,400 3,712,000 3,716,000 2,529,600
3,316,000 3,320,000 2,241,200 3,516,000 3,520,000 2,381,200 3,716,000 3,720,000 2,532,800
3,320,000 3,324,000 2,244,000 3,520,000 3,524,000 2,384,000 3,720,000 3,724,000 2,536,000
3,324,000 3,328,000 2,246,800 3,524,000 3,528,000 2,386,800 3,724,000 3,728,000 2,539,200
3,328,000 3,332,000 2,249,600 3,528,000 3,532,000 2,389,600 3,728,000 3,732,000 2,542,400
3,332,000 3,336,000 2,252,400 3,532,000 3,536,000 2,392,400 3,732,000 3,736,000 2,545,600
3,336,000 3,340,000 2,255,200 3,536,000 3,540,000 2,395,200 3,736,000 3,740,000 2,548,800
3,340,000 3,344,000 2,258,000 3,540,000 3,544,000 2,398,000 3,740,000 3,744,000 2,552,000
3,344,000 3,348,000 2,260,800 3,544,000 3,548,000 2,400,800 3,744,000 3,748,000 2,555,200
3,348,000 3,352,000 2,263,600 3,548,000 3,552,000 2,403,600 3,748,000 3,752,000 2,558,400
3,352,000 3,356,000 2,266,400 3,552,000 3,556,000 2,406,400 3,752,000 3,756,000 2,561,600
3,356,000 3,360,000 2,269,200 3,556,000 3,560,000 2,409,200 3,756,000 3,760,000 2,564,800
3,360,000 3,364,000 2,272,000 3,560,000 3,564,000 2,412,000 3,760,000 3,764,000 2,568,000
3,364,000 3,368,000 2,274,800 3,564,000 3,568,000 2,414,800 3,764,000 3,768,000 2,571,200
3,368,000 3,372,000 2,277,600 3,568,000 3,572,000 2,417,600 3,768,000 3,772,000 2,574,400
3,372,000 3,376,000 2,280,400 3,572,000 3,576,000 2,420,400 3,772,000 3,776,000 2,577,600
3,376,000 3,380,000 2,283,200 3,576,000 3,580,000 2,423,200 3,776,000 3,780,000 2,580,800
3,380,000 3,384,000 2,286,000 3,580,000 3,584,000 2,426,000 3,780,000 3,784,000 2,584,000
(iv)
Amount of salary or other wage Amount of salary or other wage after the salary income deduction Amount of salary or other wage Amount of salary or other wage after the salary income deduction Amount of salary or other wage Amount of salary or other wage after the salary income deduction
At least Less than At least Less than At least Less than
yen yen yen yen yen yen yen yen yen
3,784,000 3,788,000 2,587,200 3,984,000 3,988,000 2,747,200 4,184,000 4,188,000 2,907,200
3,788,000 3,792,000 2,590,400 3,988,000 3,992,000 2,750,400 4,188,000 4,192,000 2,910,400
3,792,000 3,796,000 2,593,600 3,992,000 3,996,000 2,753,600 4,192,000 4,196,000 2,913,600
3,796,000 3,800,000 2,596,800 3,996,000 4,000,000 2,756,800 4,196,000 4,200,000 2,916,800
3,800,000 3,804,000 2,600,000 4,000,000 4,004,000 2,760,000 4,200,000 4,204,000 2,920,000
3,804,000 3,808,000 2,603,200 4,004,000 4,008,000 2,763,200 4,204,000 4,208,000 2,923,200
3,808,000 3,812,000 2,606,400 4,008,000 4,012,000 2,766,400 4,208,000 4,212,000 2,926,400
3,812,000 3,816,000 2,609,600 4,012,000 4,016,000 2,769,600 4,212,000 4,216,000 2,929,600
3,816,000 3,820,000 2,612,800 4,016,000 4,020,000 2,772,800 4,216,000 4,220,000 2,932,800
3,820,000 3,824,000 2,616,000 4,020,000 4,024,000 2,776,000 4,220,000 4,224,000 2,936,000
3,824,000 3,828,000 2,619,200 4,024,000 4,028,000 2,779,200 4,224,000 4,228,000 2,939,200
3,828,000 3,832,000 2,622,400 4,028,000 4,032,000 2,782,400 4,228,000 4,232,000 2,942,400
3,832,000 3,836,000 2,625,600 4,032,000 4,036,000 2,785,600 4,232,000 4,236,000 2,945,600
3,836,000 3,840,000 2,628,800 4,036,000 4,040,000 2,788,800 4,236,000 4,240,000 2,948,800
3,840,000 3,844,000 2,632,000 4,040,000 4,044,000 2,792,000 4,240,000 4,244,000 2,952,000
3,844,000 3,848,000 2,635,200 4,044,000 4,048,000 2,795,200 4,244,000 4,248,000 2,955,200
3,848,000 3,852,000 2,638,400 4,048,000 4,052,000 2,798,400 4,248,000 4,252,000 2,958,400
3,852,000 3,856,000 2,641,600 4,052,000 4,056,000 2,801,600 4,252,000 4,256,000 2,961,600
3,856,000 3,860,000 2,644,800 4,056,000 4,060,000 2,804,800 4,256,000 4,260,000 2,964,800
3,860,000 3,864,000 2,648,000 4,060,000 4,064,000 2,808,000 4,260,000 4,264,000 2,968,000
3,864,000 3,868,000 2,651,200 4,064,000 4,068,000 2,811,200 4,264,000 4,268,000 2,971,200
3,868,000 3,872,000 2,654,400 4,068,000 4,072,000 2,814,400 4,268,000 4,272,000 2,974,400
3,872,000 3,876,000 2,657,600 4,072,000 4,076,000 2,817,600 4,272,000 4,276,000 2,977,600
3,876,000 3,880,000 2,660,800 4,076,000 4,080,000 2,820,800 4,276,000 4,280,000 2,980,800
3,880,000 3,884,000 2,664,000 4,080,000 4,084,000 2,824,000 4,280,000 4,284,000 2,984,000
3,884,000 3,888,000 2,667,200 4,084,000 4,088,000 2,827,200 4,284,000 4,288,000 2,987,200
3,888,000 3,892,000 2,670,400 4,088,000 4,092,000 2,830,400 4,288,000 4,292,000 2,990,400
3,892,000 3,896,000 2,673,600 4,092,000 4,096,000 2,833,600 4,292,000 4,296,000 2,993,600
3,896,000 3,900,000 2,676,800 4,096,000 4,100,000 2,836,800 4,296,000 4,300,000 2,996,800
3,900,000 3,904,000 2,680,000 4,100,000 4,104,000 2,840,000 4,300,000 4,304,000 3,000,000
3,904,000 3,908,000 2,683,200 4,104,000 4,108,000 2,843,200 4,304,000 4,308,000 3,003,200
3,908,000 3,912,000 2,686,400 4,108,000 4,112,000 2,846,400 4,308,000 4,312,000 3,006,400
3,912,000 3,916,000 2,689,600 4,112,000 4,116,000 2,849,600 4,312,000 4,316,000 3,009,600
3,916,000 3,920,000 2,692,800 4,116,000 4,120,000 2,852,800 4,316,000 4,320,000 3,012,800
3,920,000 3,924,000 2,696,000 4,120,000 4,124,000 2,856,000 4,320,000 4,324,000 3,016,000
3,924,000 3,928,000 2,699,200 4,124,000 4,128,000 2,859,200 4,324,000 4,328,000 3,019,200
3,928,000 3,932,000 2,702,400 4,128,000 4,132,000 2,862,400 4,328,000 4,332,000 3,022,400
3,932,000 3,936,000 2,705,600 4,132,000 4,136,000 2,865,600 4,332,000 4,336,000 3,025,600
3,936,000 3,940,000 2,708,800 4,136,000 4,140,000 2,868,800 4,336,000 4,340,000 3,028,800
3,940,000 3,944,000 2,712,000 4,140,000 4,144,000 2,872,000 4,340,000 4,344,000 3,032,000
3,944,000 3,948,000 2,715,200 4,144,000 4,148,000 2,875,200 4,344,000 4,348,000 3,035,200
3,948,000 3,952,000 2,718,400 4,148,000 4,152,000 2,878,400 4,348,000 4,352,000 3,038,400
3,952,000 3,956,000 2,721,600 4,152,000 4,156,000 2,881,600 4,352,000 4,356,000 3,041,600
3,956,000 3,960,000 2,724,800 4,156,000 4,160,000 2,884,800 4,356,000 4,360,000 3,044,800
3,960,000 3,964,000 2,728,000 4,160,000 4,164,000 2,888,000 4,360,000 4,364,000 3,048,000
3,964,000 3,968,000 2,731,200 4,164,000 4,168,000 2,891,200 4,364,000 4,368,000 3,051,200
3,968,000 3,972,000 2,734,400 4,168,000 4,172,000 2,894,400 4,368,000 4,372,000 3,054,400
3,972,000 3,976,000 2,737,600 4,172,000 4,176,000 2,897,600 4,372,000 4,376,000 3,057,600
3,976,000 3,980,000 2,740,800 4,176,000 4,180,000 2,900,800 4,376,000 4,380,000 3,060,800
3,980,000 3,984,000 2,744,000 4,180,000 4,184,000 2,904,000 4,380,000 4,384,000 3,064,000
(v)
Amount of salary or other wage Amount of salary or other wage after the salary income deduction Amount of salary or other wage Amount of salary or other wage after the salary income deduction Amount of salary or other wage Amount of salary or other wage after the salary income deduction
At least Less than At least Less than At least Less than
yen yen yen yen yen yen yen yen yen
4,384,000 4,388,000 3,067,200 4,584,000 4,588,000 3,227,200 4,784,000 4,788,000 3,387,200
4,388,000 4,392,000 3,070,400 4,588,000 4,592,000 3,230,400 4,788,000 4,792,000 3,390,400
4,392,000 4,396,000 3,073,600 4,592,000 4,596,000 3,233,600 4,792,000 4,796,000 3,393,600
4,396,000 4,400,000 3,076,800 4,596,000 4,600,000 3,236,800 4,796,000 4,800,000 3,396,800
4,400,000 4,404,000 3,080,000 4,600,000 4,604,000 3,240,000 4,800,000 4,804,000 3,400,000
4,404,000 4,408,000 3,083,200 4,604,000 4,608,000 3,243,200 4,804,000 4,808,000 3,403,200
4,408,000 4,412,000 3,086,400 4,608,000 4,612,000 3,246,400 4,808,000 4,812,000 3,406,400
4,412,000 4,416,000 3,089,600 4,612,000 4,616,000 3,249,600 4,812,000 4,816,000 3,409,600
4,416,000 4,420,000 3,092,800 4,616,000 4,620,000 3,252,800 4,816,000 4,820,000 3,412,800
4,420,000 4,424,000 3,096,000 4,620,000 4,624,000 3,256,000 4,820,000 4,824,000 3,416,000
4,424,000 4,428,000 3,099,200 4,624,000 4,628,000 3,259,200 4,824,000 4,828,000 3,419,200
4,428,000 4,432,000 3,102,400 4,628,000 4,632,000 3,262,400 4,828,000 4,832,000 3,422,400
4,432,000 4,436,000 3,105,600 4,632,000 4,636,000 3,265,600 4,832,000 4,836,000 3,425,600
4,436,000 4,440,000 3,108,800 4,636,000 4,640,000 3,268,800 4,836,000 4,840,000 3,428,800
4,440,000 4,444,000 3,112,000 4,640,000 4,644,000 3,272,000 4,840,000 4,844,000 3,432,000
4,444,000 4,448,000 3,115,200 4,644,000 4,648,000 3,275,200 4,844,000 4,848,000 3,435,200
4,448,000 4,452,000 3,118,400 4,648,000 4,652,000 3,278,400 4,848,000 4,852,000 3,438,400
4,452,000 4,456,000 3,121,600 4,652,000 4,656,000 3,281,600 4,852,000 4,856,000 3,441,600
4,456,000 4,460,000 3,124,800 4,656,000 4,660,000 3,284,800 4,856,000 4,860,000 3,444,800
4,460,000 4,464,000 3,128,000 4,660,000 4,664,000 3,288,000 4,860,000 4,864,000 3,448,000
4,464,000 4,468,000 3,131,200 4,664,000 4,668,000 3,291,200 4,864,000 4,868,000 3,451,200
4,468,000 4,472,000 3,134,400 4,668,000 4,672,000 3,294,400 4,868,000 4,872,000 3,454,400
4,472,000 4,476,000 3,137,600 4,672,000 4,676,000 3,297,600 4,872,000 4,876,000 3,457,600
4,476,000 4,480,000 3,140,800 4,676,000 4,680,000 3,300,800 4,876,000 4,880,000 3,460,800
4,480,000 4,484,000 3,144,000 4,680,000 4,684,000 3,304,000 4,880,000 4,884,000 3,464,000
4,484,000 4,488,000 3,147,200 4,684,000 4,688,000 3,307,200 4,884,000 4,888,000 3,467,200
4,488,000 4,492,000 3,150,400 4,688,000 4,692,000 3,310,400 4,888,000 4,892,000 3,470,400
4,492,000 4,496,000 3,153,600 4,692,000 4,696,000 3,313,600 4,892,000 4,896,000 3,473,600
4,496,000 4,500,000 3,156,800 4,696,000 4,700,000 3,316,800 4,896,000 4,900,000 3,476,800
4,500,000 4,504,000 3,160,000 4,700,000 4,704,000 3,320,000 4,900,000 4,904,000 3,480,000
4,504,000 4,508,000 3,163,200 4,704,000 4,708,000 3,323,200 4,904,000 4,908,000 3,483,200
4,508,000 4,512,000 3,166,400 4,708,000 4,712,000 3,326,400 4,908,000 4,912,000 3,486,400
4,512,000 4,516,000 3,169,600 4,712,000 4,716,000 3,329,600 4,912,000 4,916,000 3,489,600
4,516,000 4,520,000 3,172,800 4,716,000 4,720,000 3,332,800 4,916,000 4,920,000 3,492,800
4,520,000 4,524,000 3,176,000 4,720,000 4,724,000 3,336,000 4,920,000 4,924,000 3,496,000
4,524,000 4,528,000 3,179,200 4,724,000 4,728,000 3,339,200 4,924,000 4,928,000 3,499,200
4,528,000 4,532,000 3,182,400 4,728,000 4,732,000 3,342,400 4,928,000 4,932,000 3,502,400
4,532,000 4,536,000 3,185,600 4,732,000 4,736,000 3,345,600 4,932,000 4,936,000 3,505,600
4,536,000 4,540,000 3,188,800 4,736,000 4,740,000 3,348,800 4,936,000 4,940,000 3,508,800
4,540,000 4,544,000 3,192,000 4,740,000 4,744,000 3,352,000 4,940,000 4,944,000 3,512,000
4,544,000 4,548,000 3,195,200 4,744,000 4,748,000 3,355,200 4,944,000 4,948,000 3,515,200
4,548,000 4,552,000 3,198,400 4,748,000 4,752,000 3,358,400 4,948,000 4,952,000 3,518,400
4,552,000 4,556,000 3,201,600 4,752,000 4,756,000 3,361,600 4,952,000 4,956,000 3,521,600
4,556,000 4,560,000 3,204,800 4,756,000 4,760,000 3,364,800 4,956,000 4,960,000 3,524,800
4,560,000 4,564,000 3,208,000 4,760,000 4,764,000 3,368,000 4,960,000 4,964,000 3,528,000
4,564,000 4,568,000 3,211,200 4,764,000 4,768,000 3,371,200 4,964,000 4,968,000 3,531,200
4,568,000 4,572,000 3,214,400 4,768,000 4,772,000 3,374,400 4,968,000 4,972,000 3,534,400
4,572,000 4,576,000 3,217,600 4,772,000 4,776,000 3,377,600 4,972,000 4,976,000 3,537,600
4,576,000 4,580,000 3,220,800 4,776,000 4,780,000 3,380,800 4,976,000 4,980,000 3,540,800
4,580,000 4,584,000 3,224,000 4,780,000 4,784,000 3,384,000 4,980,000 4,984,000 3,544,000
(vi)
Amount of salary or other wage Amount of salary or other wage after the salary income deduction Amount of salary or other wage Amount of salary or other wage after the salary income deduction Amount of salary or other wage Amount of salary or other wage after the salary income deduction
At least Less than At least Less than At least Less than
yen yen yen yen yen yen yen yen yen
4,984,000 4,988,000 3,547,200 5,184,000 5,188,000 3,707,200 5,384,000 5,388,000 3,867,200
4,988,000 4,992,000 3,550,400 5,188,000 5,192,000 3,710,400 5,388,000 5,392,000 3,870,400
4,992,000 4,996,000 3,553,600 5,192,000 5,196,000 3,713,600 5,392,000 5,396,000 3,873,600
4,996,000 5,000,000 3,556,800 5,196,000 5,200,000 3,716,800 5,396,000 5,400,000 3,876,800
5,000,000 5,004,000 3,560,000 5,200,000 5,204,000 3,720,000 5,400,000 5,404,000 3,880,000
5,004,000 5,008,000 3,563,200 5,204,000 5,208,000 3,723,200 5,404,000 5,408,000 3,883,200
5,008,000 5,012,000 3,566,400 5,208,000 5,212,000 3,726,400 5,408,000 5,412,000 3,886,400
5,012,000 5,016,000 3,569,600 5,212,000 5,216,000 3,729,600 5,412,000 5,416,000 3,889,600
5,016,000 5,020,000 3,572,800 5,216,000 5,220,000 3,732,800 5,416,000 5,420,000 3,892,800
5,020,000 5,024,000 3,576,000 5,220,000 5,224,000 3,736,000 5,420,000 5,424,000 3,896,000
5,024,000 5,028,000 3,579,200 5,224,000 5,228,000 3,739,200 5,424,000 5,428,000 3,899,200
5,028,000 5,032,000 3,582,400 5,228,000 5,232,000 3,742,400 5,428,000 5,432,000 3,902,400
5,032,000 5,036,000 3,585,600 5,232,000 5,236,000 3,745,600 5,432,000 5,436,000 3,905,600
5,036,000 5,040,000 3,588,800 5,236,000 5,240,000 3,748,800 5,436,000 5,440,000 3,908,800
5,040,000 5,044,000 3,592,000 5,240,000 5,244,000 3,752,000 5,440,000 5,444,000 3,912,000
5,044,000 5,048,000 3,595,200 5,244,000 5,248,000 3,755,200 5,444,000 5,448,000 3,915,200
5,048,000 5,052,000 3,598,400 5,248,000 5,252,000 3,758,400 5,448,000 5,452,000 3,918,400
5,052,000 5,056,000 3,601,600 5,252,000 5,256,000 3,761,600 5,452,000 5,456,000 3,921,600
5,056,000 5,060,000 3,604,800 5,256,000 5,260,000 3,764,800 5,456,000 5,460,000 3,924,800
5,060,000 5,064,000 3,608,000 5,260,000 5,264,000 3,768,000 5,460,000 5,464,000 3,928,000
5,064,000 5,068,000 3,611,200 5,264,000 5,268,000 3,771,200 5,464,000 5,468,000 3,931,200
5,068,000 5,072,000 3,614,400 5,268,000 5,272,000 3,774,400 5,468,000 5,472,000 3,934,400
5,072,000 5,076,000 3,617,600 5,272,000 5,276,000 3,777,600 5,472,000 5,476,000 3,937,600
5,076,000 5,080,000 3,620,800 5,276,000 5,280,000 3,780,800 5,476,000 5,480,000 3,940,800
5,080,000 5,084,000 3,624,000 5,280,000 5,284,000 3,784,000 5,480,000 5,484,000 3,944,000
5,084,000 5,088,000 3,627,200 5,284,000 5,288,000 3,787,200 5,484,000 5,488,000 3,947,200
5,088,000 5,092,000 3,630,400 5,288,000 5,292,000 3,790,400 5,488,000 5,492,000 3,950,400
5,092,000 5,096,000 3,633,600 5,292,000 5,296,000 3,793,600 5,492,000 5,496,000 3,953,600
5,096,000 5,100,000 3,636,800 5,296,000 5,300,000 3,796,800 5,496,000 5,500,000 3,956,800
5,100,000 5,104,000 3,640,000 5,300,000 5,304,000 3,800,000 5,500,000 5,504,000 3,960,000
5,104,000 5,108,000 3,643,200 5,304,000 5,308,000 3,803,200 5,504,000 5,508,000 3,963,200
5,108,000 5,112,000 3,646,400 5,308,000 5,312,000 3,806,400 5,508,000 5,512,000 3,966,400
5,112,000 5,116,000 3,649,600 5,312,000 5,316,000 3,809,600 5,512,000 5,516,000 3,969,600
5,116,000 5,120,000 3,652,800 5,316,000 5,320,000 3,812,800 5,516,000 5,520,000 3,972,800
5,120,000 5,124,000 3,656,000 5,320,000 5,324,000 3,816,000 5,520,000 5,524,000 3,976,000
5,124,000 5,128,000 3,659,200 5,324,000 5,328,000 3,819,200 5,524,000 5,528,000 3,979,200
5,128,000 5,132,000 3,662,400 5,328,000 5,332,000 3,822,400 5,528,000 5,532,000 3,982,400
5,132,000 5,136,000 3,665,600 5,332,000 5,336,000 3,825,600 5,532,000 5,536,000 3,985,600
5,136,000 5,140,000 3,668,800 5,336,000 5,340,000 3,828,800 5,536,000 5,540,000 3,988,800
5,140,000 5,144,000 3,672,000 5,340,000 5,344,000 3,832,000 5,540,000 5,544,000 3,992,000
5,144,000 5,148,000 3,675,200 5,344,000 5,348,000 3,835,200 5,544,000 5,548,000 3,995,200
5,148,000 5,152,000 3,678,400 5,348,000 5,352,000 3,838,400 5,548,000 5,552,000 3,998,400
5,152,000 5,156,000 3,681,600 5,352,000 5,356,000 3,841,600 5,552,000 5,556,000 4,001,600
5,156,000 5,160,000 3,684,800 5,356,000 5,360,000 3,844,800 5,556,000 5,560,000 4,004,800
5,160,000 5,164,000 3,688,000 5,360,000 5,364,000 3,848,000 5,560,000 5,564,000 4,008,000
5,164,000 5,168,000 3,691,200 5,364,000 5,368,000 3,851,200 5,564,000 5,568,000 4,011,200
5,168,000 5,172,000 3,694,400 5,368,000 5,372,000 3,854,400 5,568,000 5,572,000 4,014,400
5,172,000 5,176,000 3,697,600 5,372,000 5,376,000 3,857,600 5,572,000 5,576,000 4,017,600
5,176,000 5,180,000 3,700,800 5,376,000 5,380,000 3,860,800 5,576,000 5,580,000 4,020,800
5,180,000 5,184,000 3,704,000 5,380,000 5,384,000 3,864,000 5,580,000 5,584,000 4,024,000
(vii)
Amount of salary or other wage Amount of salary or other wage after the salary income deduction Amount of salary or other wage Amount of salary or other wage after the salary income deduction Amount of salary or other wage Amount of salary or other wage after the salary income deduction
At least Less than At least Less than At least Less than
yen yen yen yen yen yen yen yen yen
5,584,000 5,588,000 4,027,200 5,784,000 5,788,000 4,187,200 5,984,000 5,988,000 4,347,200
5,588,000 5,592,000 4,030,400 5,788,000 5,792,000 4,190,400 5,988,000 5,992,000 4,350,400
5,592,000 5,596,000 4,033,600 5,792,000 5,796,000 4,193,600 5,992,000 5,996,000 4,353,600
5,596,000 5,600,000 4,036,800 5,796,000 5,800,000 4,196,800 5,996,000 6,000,000 4,356,800
5,600,000 5,604,000 4,040,000 5,800,000 5,804,000 4,200,000 6,000,000 6,004,000 4,360,000
5,604,000 5,608,000 4,043,200 5,804,000 5,808,000 4,203,200 6,004,000 6,008,000 4,363,200
5,608,000 5,612,000 4,046,400 5,808,000 5,812,000 4,206,400 6,008,000 6,012,000 4,366,400
5,612,000 5,616,000 4,049,600 5,812,000 5,816,000 4,209,600 6,012,000 6,016,000 4,369,600
5,616,000 5,620,000 4,052,800 5,816,000 5,820,000 4,212,800 6,016,000 6,020,000 4,372,800
5,620,000 5,624,000 4,056,000 5,820,000 5,824,000 4,216,000 6,020,000 6,024,000 4,376,000
5,624,000 5,628,000 4,059,200 5,824,000 5,828,000 4,219,200 6,024,000 6,028,000 4,379,200
5,628,000 5,632,000 4,062,400 5,828,000 5,832,000 4,222,400 6,028,000 6,032,000 4,382,400
5,632,000 5,636,000 4,065,600 5,832,000 5,836,000 4,225,600 6,032,000 6,036,000 4,385,600
5,636,000 5,640,000 4,068,800 5,836,000 5,840,000 4,228,800 6,036,000 6,040,000 4,388,800
5,640,000 5,644,000 4,072,000 5,840,000 5,844,000 4,232,000 6,040,000 6,044,000 4,392,000
5,644,000 5,648,000 4,075,200 5,844,000 5,848,000 4,235,200 6,044,000 6,048,000 4,395,200
5,648,000 5,652,000 4,078,400 5,848,000 5,852,000 4,238,400 6,048,000 6,052,000 4,398,400
5,652,000 5,656,000 4,081,600 5,852,000 5,856,000 4,241,600 6,052,000 6,056,000 4,401,600
5,656,000 5,660,000 4,084,800 5,856,000 5,860,000 4,244,800 6,056,000 6,060,000 4,404,800
5,660,000 5,664,000 4,088,000 5,860,000 5,864,000 4,248,000 6,060,000 6,064,000 4,408,000
5,664,000 5,668,000 4,091,200 5,864,000 5,868,000 4,251,200 6,064,000 6,068,000 4,411,200
5,668,000 5,672,000 4,094,400 5,868,000 5,872,000 4,254,400 6,068,000 6,072,000 4,414,400
5,672,000 5,676,000 4,097,600 5,872,000 5,876,000 4,257,600 6,072,000 6,076,000 4,417,600
5,676,000 5,680,000 4,100,800 5,876,000 5,880,000 4,260,800 6,076,000 6,080,000 4,420,800
5,680,000 5,684,000 4,104,000 5,880,000 5,884,000 4,264,000 6,080,000 6,084,000 4,424,000
5,684,000 5,688,000 4,107,200 5,884,000 5,888,000 4,267,200 6,084,000 6,088,000 4,427,200
5,688,000 5,692,000 4,110,400 5,888,000 5,892,000 4,270,400 6,088,000 6,092,000 4,430,400
5,692,000 5,696,000 4,113,600 5,892,000 5,896,000 4,273,600 6,092,000 6,096,000 4,433,600
5,696,000 5,700,000 4,116,800 5,896,000 5,900,000 4,276,800 6,096,000 6,100,000 4,436,800
5,700,000 5,704,000 4,120,000 5,900,000 5,904,000 4,280,000 6,100,000 6,104,000 4,440,000
5,704,000 5,708,000 4,123,200 5,904,000 5,908,000 4,283,200 6,104,000 6,108,000 4,443,200
5,708,000 5,712,000 4,126,400 5,908,000 5,912,000 4,286,400 6,108,000 6,112,000 4,446,400
5,712,000 5,716,000 4,129,600 5,912,000 5,916,000 4,289,600 6,112,000 6,116,000 4,449,600
5,716,000 5,720,000 4,132,800 5,916,000 5,920,000 4,292,800 6,116,000 6,120,000 4,452,800
5,720,000 5,724,000 4,136,000 5,920,000 5,924,000 4,296,000 6,120,000 6,124,000 4,456,000
5,724,000 5,728,000 4,139,200 5,924,000 5,928,000 4,299,200 6,124,000 6,128,000 4,459,200
5,728,000 5,732,000 4,142,400 5,928,000 5,932,000 4,302,400 6,128,000 6,132,000 4,462,400
5,732,000 5,736,000 4,145,600 5,932,000 5,936,000 4,305,600 6,132,000 6,136,000 4,465,600
5,736,000 5,740,000 4,148,800 5,936,000 5,940,000 4,308,800 6,136,000 6,140,000 4,468,800
5,740,000 5,744,000 4,152,000 5,940,000 5,944,000 4,312,000 6,140,000 6,144,000 4,472,000
5,744,000 5,748,000 4,155,200 5,944,000 5,948,000 4,315,200 6,144,000 6,148,000 4,475,200
5,748,000 5,752,000 4,158,400 5,948,000 5,952,000 4,318,400 6,148,000 6,152,000 4,478,400
5,752,000 5,756,000 4,161,600 5,952,000 5,956,000 4,321,600 6,152,000 6,156,000 4,481,600
5,756,000 5,760,000 4,164,800 5,956,000 5,960,000 4,324,800 6,156,000 6,160,000 4,484,800
5,760,000 5,764,000 4,168,000 5,960,000 5,964,000 4,328,000 6,160,000 6,164,000 4,488,000
5,764,000 5,768,000 4,171,200 5,964,000 5,968,000 4,331,200 6,164,000 6,168,000 4,491,200
5,768,000 5,772,000 4,174,400 5,968,000 5,972,000 4,334,400 6,168,000 6,172,000 4,494,400
5,772,000 5,776,000 4,177,600 5,972,000 5,976,000 4,337,600 6,172,000 6,176,000 4,497,600
5,776,000 5,780,000 4,180,800 5,976,000 5,980,000 4,340,800 6,176,000 6,180,000 4,500,800
5,780,000 5,784,000 4,184,000 5,980,000 5,984,000 4,344,000 6,180,000 6,184,000 4,504,000
(viii)
Amount of salary or other wage Amount of salary or other wage after the salary income deduction Amount of salary or other wage Amount of salary or other wage after the salary income deduction Amount of salary or other wage Amount of salary or other wage after the salary income deduction
At least Less than At least Less than At least Less than
yen yen yen yen yen yen yen yen yen
6,184,000 6,188,000 4,507,200 6,344,000 6,348,000 4,635,200 6,504,000 6,508,000 4,763,200
6,188,000 6,192,000 4,510,400 6,348,000 6,352,000 4,638,400 6,508,000 6,512,000 4,766,400
6,192,000 6,196,000 4,513,600 6,352,000 6,356,000 4,641,600 6,512,000 6,516,000 4,769,600
6,196,000 6,200,000 4,516,800 6,356,000 6,360,000 4,644,800 6,516,000 6,520,000 4,772,800
6,200,000 6,204,000 4,520,000 6,360,000 6,364,000 4,648,000 6,520,000 6,524,000 4,776,000
6,204,000 6,208,000 4,523,200 6,364,000 6,368,000 4,651,200 6,524,000 6,528,000 4,779,200
6,208,000 6,212,000 4,526,400 6,368,000 6,372,000 4,654,400 6,528,000 6,532,000 4,782,400
6,212,000 6,216,000 4,529,600 6,372,000 6,376,000 4,657,600 6,532,000 6,536,000 4,785,600
6,216,000 6,220,000 4,532,800 6,376,000 6,380,000 4,660,800 6,536,000 6,540,000 4,788,800
6,220,000 6,224,000 4,536,000 6,380,000 6,384,000 4,664,000 6,540,000 6,544,000 4,792,000
6,224,000 6,228,000 4,539,200 6,384,000 6,388,000 4,667,200 6,544,000 6,548,000 4,795,200
6,228,000 6,232,000 4,542,400 6,388,000 6,392,000 4,670,400 6,548,000 6,552,000 4,798,400
6,232,000 6,236,000 4,545,600 6,392,000 6,396,000 4,673,600 6,552,000 6,556,000 4,801,600
6,236,000 6,240,000 4,548,800 6,396,000 6,400,000 4,676,800 6,556,000 6,560,000 4,804,800
6,240,000 6,244,000 4,552,000 6,400,000 6,404,000 4,680,000 6,560,000 6,564,000 4,808,000
6,244,000 6,248,000 4,555,200 6,404,000 6,408,000 4,683,200 6,564,000 6,568,000 4,811,200
6,248,000 6,252,000 4,558,400 6,408,000 6,412,000 4,686,400 6,568,000 6,572,000 4,814,400
6,252,000 6,256,000 4,561,600 6,412,000 6,416,000 4,689,600 6,572,000 6,576,000 4,817,600
6,256,000 6,260,000 4,564,800 6,416,000 6,420,000 4,692,800 6,576,000 6,580,000 4,820,800
6,260,000 6,264,000 4,568,000 6,420,000 6,424,000 4,696,000 6,580,000 6,584,000 4,824,000
6,264,000 6,268,000 4,571,200 6,424,000 6,428,000 4,699,200 6,584,000 6,588,000 4,827,200
6,268,000 6,272,000 4,574,400 6,428,000 6,432,000 4,702,400 6,588,000 6,592,000 4,830,400
6,272,000 6,276,000 4,577,600 6,432,000 6,436,000 4,705,600 6,592,000 6,596,000 4,833,600
6,276,000 6,280,000 4,580,800 6,436,000 6,440,000 4,708,800 6,596,000 6,600,000 4,836,800
6,280,000 6,284,000 4,584,000 6,440,000 6,444,000 4,712,000
6,284,000 6,288,000 4,587,200 6,444,000 6,448,000 4,715,200 6,600,000 8,500,000 The amount calculated by multiplying the amount of salary or other wage by 90%, less 1,100,000 yen
6,288,000 6,292,000 4,590,400 6,448,000 6,452,000 4,718,400
6,292,000 6,296,000 4,593,600 6,452,000 6,456,000 4,721,600
6,296,000 6,300,000 4,596,800 6,456,000 6,460,000 4,724,800
6,300,000 6,304,000 4,600,000 6,460,000 6,464,000 4,728,000
6,304,000 6,308,000 4,603,200 6,464,000 6,468,000 4,731,200 8,500,000 20,000,000 The amount of salary or other wage less 1,950,000 yen
6,308,000 6,312,000 4,606,400 6,468,000 6,472,000 4,734,400
6,312,000 6,316,000 4,609,600 6,472,000 6,476,000 4,737,600
6,316,000 6,320,000 4,612,800 6,476,000 6,480,000 4,740,800
6,320,000 6,324,000 4,616,000 6,480,000 6,484,000 4,744,000
6,324,000 6,328,000 4,619,200 6,484,000 6,488,000 4,747,200 20,000,000 yen 18,050,000 yen
6,328,000 6,332,000 4,622,400 6,488,000 6,492,000 4,750,400
6,332,000 6,336,000 4,625,600 6,492,000 6,496,000 4,753,600
6,336,000 6,340,000 4,628,800 6,496,000 6,500,000 4,756,800
6,340,000 6,344,000 4,632,000 6,500,000 6,504,000 4,760,000
(Remarks)
To find the amount of salary or other wage after the salary income deduction, find the applicable row of the "Amount of salary or other wage" column according to the amount of salary or other wage for the year; the amount stated in the "Amount of salary or other wage after the salary income deduction" column of that row is the amount of salary or other wage after the salary income deduction for that amount of salary or other wage. In this case, if the amount of salary or other wage after the salary income deduction of a Resident whose amount of salary or other wage is 6,600,000 yen or more includes a fraction of less than one yen, the amount obtained by discarding that fraction is the amount of salary or other wage after the salary income deduction sought.
machine translation, not official
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## Sources
- e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法 — the text as 令和八年法律第十二号 leaves it, from 2026-12-01 (https://laws.e-gov.go.jp/law/340AC0000000033/20261201_508AC0000000012), retrieved 2026-10-05
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3120/tb), retrieved 2026-09-18
- claude-opus-5[1m] — Machine translation of amended wording, batch income-tax-act-amendments-20260918T210813-001, translated 2026-09-18
- This site's parser, version 210 — 所得税法 — structure, counts, cross-references and defined terms, computed 2026-10-05