# 所得税法 / Income Tax Act — 別表第二 (Appended Table 2) - Law: 所得税法 (Income Tax Act), 昭和四十年法律第三十三号 - English title "Income Tax Act": Ministry of Justice translation - Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 別表第二 (Appended Table 2)（給与所得の源泉徴収税額表） — address `appdx-2` - Text: the text as amended with effect from 2027-01-01, standing until 2027-03-31 — NOT yet in force (revision 20270101_508AC0000000012) - URL (this text's page, at this provision): https://japanlaw.org/ja/income-tax-act/amendments/20270101_508AC0000000012/text/appdx-2 - The same address in the text in force (its wording there may differ): https://japanlaw.org/ja/income-tax-act/appdx-2 - Every provision below carries its address and its place on this text's page on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. The Ministry's English is given only where this text's Japanese is a wording the Ministry translated — the same as the text in force, or for a text not yet in force, a wording it translated ahead; every other paragraph's English is machine translation. --- ## 別表第二（給与所得の源泉徴収税額表） （月額表）（第百八十五条、第百八十六条、第百八十九条関係） appdx-2 · https://japanlaw.org/ja/income-tax-act/amendments/20270101_508AC0000000012/text/appdx-2 （一） その月の社会保険料等控除後の給与等の金額 甲 乙 扶養親族等の数 ０人 １人 ２人 ３人 ４人 ５人 ６人 ７人 以上 未満 税額 税額 円 円 円 円 円 円 円 円 円 円 円 １１１，０００円未満 ０ ０ ０ ０ ０ ０ ０ ０ その月の社会保険料等控除後の給与等の金額の３％に相当する金額 １１１，０００ １１３，０００ １４０ ０ ０ ０ ０ ０ ０ ０ ３，９００ １１３，０００ １１５，０００ ２４０ ０ ０ ０ ０ ０ ０ ０ ４，０００ １１５，０００ １１７，０００ ３４０ ０ ０ ０ ０ ０ ０ ０ ４，０００ １１７，０００ １１９，０００ ４４０ ０ ０ ０ ０ ０ ０ ０ ４，１００ １１９，０００ １２１，０００ ５４０ ０ ０ ０ ０ ０ ０ ０ ４，２００ １２１，０００ １２３，０００ ６４０ ０ ０ ０ ０ ０ ０ ０ ４，２００ １２３，０００ １２５，０００ ７４０ ０ ０ ０ ０ ０ ０ ０ ４，３００ １２５，０００ １２７，０００ ８４０ ０ ０ ０ ０ ０ ０ ０ ４，４００ １２７，０００ １２９，０００ ９４０ ０ ０ ０ ０ ０ ０ ０ ４，７００ １２９，０００ １３１，０００ １，０４０ ０ ０ ０ ０ ０ ０ ０ ５，０００ １３１，０００ １３３，０００ １，１４０ ０ ０ ０ ０ ０ ０ ０ ５，３００ １３３，０００ １３５，０００ １，２４０ ０ ０ ０ ０ ０ ０ ０ ５，６００ １３５，０００ １３７，０００ １，３４０ ０ ０ ０ ０ ０ ０ ０ ５，９００ １３７，０００ １３９，０００ １，４４０ ０ ０ ０ ０ ０ ０ ０ ６，２００ １３９，０００ １４１，０００ １，５４０ ０ ０ ０ ０ ０ ０ ０ ６，５００ １４１，０００ １４３，０００ １，６４０ ０ ０ ０ ０ ０ ０ ０ ６，８００ １４３，０００ １４５，０００ １，７４０ １６０ ０ ０ ０ ０ ０ ０ ７，１００ １４５，０００ １４７，０００ １，８４０ ２６０ ０ ０ ０ ０ ０ ０ ７，３００ １４７，０００ １４９，０００ １，９４０ ３６０ ０ ０ ０ ０ ０ ０ ７，６００ １４９，０００ １５１，０００ ２，０４０ ４６０ ０ ０ ０ ０ ０ ０ ７，９００ １５１，０００ １５３，０００ ２，１４０ ５６０ ０ ０ ０ ０ ０ ０ ８，２００ １５３，０００ １５５，０００ ２，２４０ ６６０ ０ ０ ０ ０ ０ ０ ８，５００ １５５，０００ １５７，０００ ２，３４０ ７６０ ０ ０ ０ ０ ０ ０ ８，８００ １５７，０００ １５９，０００ ２，４４０ ８６０ ０ ０ ０ ０ ０ ０ ９，１００ １５９，０００ １６１，０００ ２，５４０ ９６０ ０ ０ ０ ０ ０ ０ ９，４００ １６１，０００ １６３，０００ ２，６４０ １，０６０ ０ ０ ０ ０ ０ ０ ９，７００ １６３，０００ １６５，０００ ２，７４０ １，１６０ ０ ０ ０ ０ ０ ０ １０，０００ １６５，０００ １６７，０００ ２，８４０ １，２６０ ０ ０ ０ ０ ０ ０ １０，３００ １６７，０００ １６９，０００ ２，９４０ １，３６０ ０ ０ ０ ０ ０ ０ １０，６００ １６９，０００ １７１，０００ ３，０３０ １，４５０ ０ ０ ０ ０ ０ ０ １０，９００ １７１，０００ １７３，０００ ３，１００ １，５２０ ０ ０ ０ ０ ０ ０ １１，２００ １７３，０００ １７５，０００ ３，１７０ １，５９０ ０ ０ ０ ０ ０ ０ １１，５００ １７５，０００ １７７，０００ ３，２４０ １，６６０ ０ ０ ０ ０ ０ ０ １１，８００ １７７，０００ １７９，０００ ３，３１０ １，７３０ １５０ ０ ０ ０ ０ ０ １２，１００ １７９，０００ １８１，０００ ３，３８０ １，８００ ２２０ ０ ０ ０ ０ ０ １２，４００ １８１，０００ １８３，０００ ３，４５０ １，８７０ ２９０ ０ ０ ０ ０ ０ １２，７００ １８３，０００ １８５，０００ ３，５２０ １，９４０ ３６０ ０ ０ ０ ０ ０ １３，２００ １８５，０００ １８７，０００ ３，５９０ ２，０１０ ４３０ ０ ０ ０ ０ ０ １３，９００ １８７，０００ １８９，０００ ３，６６０ ２，０８０ ５００ ０ ０ ０ ０ ０ １４，６００ １８９，０００ １９１，０００ ３，７３０ ２，１５０ ５７０ ０ ０ ０ ０ ０ １５，３００ １９１，０００ １９３，０００ ３，８００ ２，２２０ ６４０ ０ ０ ０ ０ ０ １６，０００ １９３，０００ １９５，０００ ３，８７０ ２，２９０ ７１０ ０ ０ ０ ０ ０ １６，７００ １９５，０００ １９７，０００ ３，９４０ ２，３６０ ７８０ ０ ０ ０ ０ ０ １７，４００ １９７，０００ １９９，０００ ４，０１０ ２，４３０ ８５０ ０ ０ ０ ０ ０ １８，１００ １９９，０００ ２０１，０００ ４，０８０ ２，５００ ９２０ ０ ０ ０ ０ ０ １８，８００ （二） その月の社会保険料等控除後の給与等の金額 甲 乙 扶養親族等の数 ０人 １人 ２人 ３人 ４人 ５人 ６人 ７人 以上 未満 税額 税額 円 円 円 円 円 円 円 円 円 円 円 ２０１，０００ ２０３，０００ ４，１５０ ２，５７０ ９９０ ０ ０ ０ ０ ０ １９，５００ ２０３，０００ ２０５，０００ ４，２２０ ２，６４０ １，０６０ ０ ０ ０ ０ ０ ２０，１００ ２０５，０００ ２０７，０００ ４，２９０ ２，７１０ １，１３０ ０ ０ ０ ０ ０ ２０，８００ ２０７，０００ ２０９，０００ ４，３６０ ２，７８０ １，２００ ０ ０ ０ ０ ０ ２１，５００ ２０９，０００ ２１１，０００ ４，４３０ ２，８５０ １，２７０ ０ ０ ０ ０ ０ ２２，２００ ２１１，０００ ２１３，０００ ４，５００ ２，９２０ １，３４０ ０ ０ ０ ０ ０ ２２，７００ ２１３，０００ ２１５，０００ ４，５７０ ２，９９０ １，４１０ ０ ０ ０ ０ ０ ２３，３００ ２１５，０００ ２１７，０００ ４，６４０ ３，０６０ １，４８０ ０ ０ ０ ０ ０ ２３，９００ ２１７，０００ ２１９，０００ ４，７１０ ３，１３０ １，５５０ ０ ０ ０ ０ ０ ２４，４００ ２１９，０００ ２２１，０００ ４，７８０ ３，２００ １，６２０ ０ ０ ０ ０ ０ ２５，０００ ２２１，０００ ２２４，０００ ４，８７０ ３，２９０ １，７００ １２０ ０ ０ ０ ０ ２５，６００ ２２４，０００ ２２７，０００ ４，９８０ ３，３９０ １，８１０ ２３０ ０ ０ ０ ０ ２６，６００ ２２７，０００ ２３０，０００ ５，０８０ ３，５００ １，９１０ ３３０ ０ ０ ０ ０ ２７，６００ ２３０，０００ ２３３，０００ ５，１９０ ３，６００ ２，０２０ ４４０ ０ ０ ０ ０ ２８，６００ ２３３，０００ ２３６，０００ ５，２９０ ３，７１０ ２，１２０ ５４０ ０ ０ ０ ０ ２９，６００ ２３６，０００ ２３９，０００ ５，４００ ３，８１０ ２，２３０ ６５０ ０ ０ ０ ０ ３０，５００ ２３９，０００ ２４２，０００ ５，５００ ３，９２０ ２，３３０ ７５０ ０ ０ ０ ０ ３１，５００ ２４２，０００ ２４５，０００ ５，６１０ ４，０２０ ２，４４０ ８６０ ０ ０ ０ ０ ３２，５００ ２４５，０００ ２４８，０００ ５，７１０ ４，１３０ ２，５４０ ９６０ ０ ０ ０ ０ ３３，５００ ２４８，０００ ２５１，０００ ５，８２０ ４，２３０ ２，６５０ １，０７０ ０ ０ ０ ０ ３４，５００ ２５１，０００ ２５４，０００ ５，９２０ ４，３４０ ２，７５０ １，１７０ ０ ０ ０ ０ ３５，５００ ２５４，０００ ２５７，０００ ６，０３０ ４，４４０ ２，８６０ １，２８０ ０ ０ ０ ０ ３６，５００ ２５７，０００ ２６０，０００ ６，１３０ ４，５５０ ２，９６０ １，３８０ ０ ０ ０ ０ ３７，５００ ２６０，０００ ２６３，０００ ６，２４０ ４，６５０ ３，０７０ １，４９０ ０ ０ ０ ０ ３８，５００ ２６３，０００ ２６６，０００ ６，３４０ ４，７６０ ３，１７０ １，５９０ ０ ０ ０ ０ ３９，５００ ２６６，０００ ２６９，０００ ６，４５０ ４，８６０ ３，２８０ １，７００ １１０ ０ ０ ０ ４０，４００ ２６９，０００ ２７２，０００ ６，５５０ ４，９７０ ３，３８０ １，８００ ２２０ ０ ０ ０ ４１，４００ ２７２，０００ ２７５，０００ ６，６６０ ５，０７０ ３，４９０ １，９１０ ３２０ ０ ０ ０ ４２，４００ ２７５，０００ ２７８，０００ ６，７６０ ５，１８０ ３，５９０ ２，０１０ ４３０ ０ ０ ０ ４３，４００ ２７８，０００ ２８１，０００ ６，８７０ ５，２８０ ３，７００ ２，１２０ ５３０ ０ ０ ０ ４４，４００ ２８１，０００ ２８４，０００ ６，９７０ ５，３９０ ３，８００ ２，２２０ ６４０ ０ ０ ０ ４５，４００ ２８４，０００ ２８７，０００ ７，０８０ ５，４９０ ３，９１０ ２，３３０ ７４０ ０ ０ ０ ４６，４００ ２８７，０００ ２９０，０００ ７，１８０ ５，６００ ４，０１０ ２，４３０ ８５０ ０ ０ ０ ４７，６００ ２９０，０００ ２９３，０００ ７，２９０ ５，７００ ４，１２０ ２，５４０ ９５０ ０ ０ ０ ４８，７００ ２９３，０００ ２９６，０００ ７，３９０ ５，８１０ ４，２２０ ２，６４０ １，０６０ ０ ０ ０ ４９，８００ ２９６，０００ ２９９，０００ ７，５００ ５，９１０ ４，３３０ ２，７５０ １，１６０ ０ ０ ０ ５１，０００ ２９９，０００ ３０２，０００ ７，６００ ６，０２０ ４，４４０ ２，８５０ １，２７０ ０ ０ ０ ５２，１００ ３０２，０００ ３０５，０００ ７，７２０ ６，１４０ ４，５６０ ２，９７０ １，３９０ ０ ０ ０ ５３，３００ ３０５，０００ ３０８，０００ ７，８４０ ６，２６０ ４，６８０ ３，０９０ １，５１０ ０ ０ ０ ５４，１００ ３０８，０００ ３１１，０００ ７，９６０ ６，３８０ ４，８００ ３，２１０ １，６３０ ０ ０ ０ ５４，９００ ３１１，０００ ３１４，０００ ８，０８０ ６，５００ ４，９２０ ３，３３０ １，７５０ １７０ ０ ０ ５５，７００ ３１４，０００ ３１７，０００ ８，２８０ ６，６２０ ５，０４０ ３，４５０ １，８７０ ２９０ ０ ０ ５６，５００ ３１７，０００ ３２０，０００ ８，５２０ ６，７４０ ５，１６０ ３，５７０ １，９９０ ４１０ ０ ０ ５７，３００ ３２０，０００ ３２３，０００ ８，７６０ ６，８６０ ５，２８０ ３，６９０ ２，１１０ ５３０ ０ ０ ５８，２００ ３２３，０００ ３２６，０００ ９，０００ ６，９８０ ５，４００ ３，８１０ ２，２３０ ６５０ ０ ０ ５９，２００ ３２６，０００ ３２９，０００ ９，２４０ ７，１００ ５，５２０ ３，９３０ ２，３５０ ７７０ ０ ０ ６０，２００ ３２９，０００ ３３２，０００ ９，４８０ ７，２２０ ５，６４０ ４，０５０ ２，４７０ ８９０ ０ ０ ６１，２００ ３３２，０００ ３３５，０００ ９，７２０ ７，３４０ ５，７６０ ４，１７０ ２，５９０ １，０１０ ０ ０ ６２，３００ ３３５，０００ ３３８，０００ ９，９６０ ７，４６０ ５，８８０ ４，２９０ ２，７１０ １，１３０ ０ ０ ６３，３００ ３３８，０００ ３４１，０００ １０，２００ ７，５８０ ６，０００ ４，４１０ ２，８３０ １，２５０ ０ ０ ６４，３００ （三） その月の社会保険料等控除後の給与等の金額 甲 乙 扶養親族等の数 ０人 １人 ２人 ３人 ４人 ５人 ６人 ７人 以上 未満 税額 税額 円 円 円 円 円 円 円 円 円 円 円 ３４１，０００ ３４４，０００ １０，４４０ ７，７００ ６，１２０ ４，５３０ ２，９５０ １，３７０ ０ ０ ６５，３００ ３４４，０００ ３４７，０００ １０，６８０ ７，８２０ ６，２４０ ４，６５０ ３，０７０ １，４９０ ０ ０ ６６，３００ ３４７，０００ ３５０，０００ １０，９２０ ７，９４０ ６，３６０ ４，７７０ ３，１９０ １，６１０ ０ ０ ６７，３００ ３５０，０００ ３５３，０００ １１，１６０ ８，０６０ ６，４８０ ４，８９０ ３，３１０ １，７３０ １４０ ０ ６８，３００ ３５３，０００ ３５６，０００ １１，４００ ８，２３０ ６，６００ ５，０１０ ３，４３０ １，８５０ ２６０ ０ ６９，３００ ３５６，０００ ３５９，０００ １１，６４０ ８，４７０ ６，７２０ ５，１３０ ３，５５０ １，９７０ ３８０ ０ ７０，３００ ３５９，０００ ３６２，０００ １１，８８０ ８，７１０ ６，８４０ ５，２５０ ３，６７０ ２，０９０ ５００ ０ ７１，３００ ３６２，０００ ３６５，０００ １２，１２０ ８，９５０ ６，９６０ ５，３７０ ３，７９０ ２，２１０ ６２０ ０ ７２，３００ ３６５，０００ ３６８，０００ １２，３６０ ９，１９０ ７，０８０ ５，４９０ ３，９１０ ２，３３０ ７４０ ０ ７３，３００ ３６８，０００ ３７１，０００ １２，６００ ９，４３０ ７，２００ ５，６１０ ４，０３０ ２，４５０ ８６０ ０ ７４，３００ ３７１，０００ ３７４，０００ １２，８４０ ９，６７０ ７，３２０ ５，７３０ ４，１５０ ２，５７０ ９８０ ０ ７５，２００ ３７４，０００ ３７７，０００ １３，０８０ ９，９１０ ７，４４０ ５，８５０ ４，２７０ ２，６９０ １，１００ ０ ７６，１００ ３７７，０００ ３８０，０００ １３，３２０ １０，１５０ ７，５６０ ５，９７０ ４，３９０ ２，８１０ １，２２０ ０ ７７，０００ ３８０，０００ ３８３，０００ １３，５６０ １０，３９０ ７，６８０ ６，０９０ ４，５１０ ２，９３０ １，３４０ ０ ７７，９００ ３８３，０００ ３８６，０００ １３，８００ １０，６３０ ７，８００ ６，２１０ ４，６３０ ３，０５０ １，４６０ ０ ７８，８００ ３８６，０００ ３８９，０００ １４，０４０ １０，８７０ ７，９２０ ６，３３０ ４，７５０ ３，１７０ １，５８０ ０ ７９，８００ ３８９，０００ ３９２，０００ １４，２８０ １１，１１０ ８，０４０ ６，４５０ ４，８７０ ３，２９０ １，７００ １２０ ８１，５００ ３９２，０００ ３９５，０００ １４，５２０ １１，３５０ ８，１９０ ６，５７０ ４，９９０ ３，４１０ １，８２０ ２４０ ８３，２００ ３９５，０００ ３９８，０００ １４，７６０ １１，５９０ ８，４３０ ６，６９０ ５，１１０ ３，５３０ １，９４０ ３６０ ８４，８００ ３９８，０００ ４０１，０００ １５，０００ １１，８３０ ８，６７０ ６，８１０ ５，２３０ ３，６５０ ２，０６０ ４８０ ８６，５００ ４０１，０００ ４０４，０００ １５，２４０ １２，０７０ ８，９１０ ６，９３０ ５，３５０ ３，７７０ ２，１８０ ６００ ８８，２００ ４０４，０００ ４０７，０００ １５，４８０ １２，３１０ ９，１５０ ７，０５０ ５，４７０ ３，８９０ ２，３００ ７２０ ８９，８００ ４０７，０００ ４１０，０００ １５，７２０ １２，５５０ ９，３９０ ７，１７０ ５，５９０ ４，０１０ ２，４２０ ８４０ ９１，５００ ４１０，０００ ４１３，０００ １５，９６０ １２，７９０ ９，６３０ ７，２９０ ５，７１０ ４，１３０ ２，５４０ ９６０ ９３，２００ ４１３，０００ ４１６，０００ １６，２００ １３，０３０ ９，８７０ ７，４１０ ５，８３０ ４，２５０ ２，６６０ １，０８０ ９４，８００ ４１６，０００ ４１９，０００ １６，４４０ １３，２７０ １０，１１０ ７，５３０ ５，９５０ ４，３７０ ２，７８０ １，２００ ９６，５００ ４１９，０００ ４２２，０００ １６，６８０ １３，５１０ １０，３５０ ７，６５０ ６，０７０ ４，４９０ ２，９００ １，３２０ ９８，２００ ４２２，０００ ４２５，０００ １６，９２０ １３，７５０ １０，５９０ ７，７７０ ６，１９０ ４，６１０ ３，０２０ １，４４０ ９９，８００ ４２５，０００ ４２８，０００ １７，１６０ １３，９９０ １０，８３０ ７，８９０ ６，３１０ ４，７３０ ３，１４０ １，５６０ １０１，５００ ４２８，０００ ４３１，０００ １７，４００ １４，２３０ １１，０７０ ８，０１０ ６，４３０ ４，８５０ ３，２６０ １，６８０ １０３，２００ ４３１，０００ ４３４，０００ １７，６４０ １４，４７０ １１，３１０ ８，１４０ ６，５５０ ４，９７０ ３，３８０ １，８００ １０４，８００ ４３４，０００ ４３７，０００ １７，８８０ １４，７１０ １１，５５０ ８，３８０ ６，６７０ ５，０９０ ３，５００ １，９２０ １０６，５００ ４３７，０００ ４４０，０００ １８，１２０ １４，９５０ １１，７９０ ８，６２０ ６，７９０ ５，２１０ ３，６２０ ２，０４０ １０８，２００ ４４０，０００ ４４３，０００ １８，３６０ １５，１９０ １２，０３０ ８，８６０ ６，９１０ ５，３３０ ３，７４０ ２，１６０ １０９，８００ ４４３，０００ ４４６，０００ １８，６００ １５，４３０ １２，２７０ ９，１００ ７，０３０ ５，４５０ ３，８６０ ２，２８０ １１１，５００ ４４６，０００ ４４９，０００ １８，８４０ １５，６７０ １２，５１０ ９，３４０ ７，１５０ ５，５７０ ３，９８０ ２，４００ １１３，１００ ４４９，０００ ４５２，０００ １９，０８０ １５，９１０ １２，７５０ ９，５８０ ７，２７０ ５，６９０ ４，１００ ２，５２０ １１４，８００ ４５２，０００ ４５５，０００ １９，３２０ １６，１５０ １２，９９０ ９，８２０ ７，３９０ ５，８１０ ４，２２０ ２，６４０ １１６，５００ ４５５，０００ ４５８，０００ １９，７５０ １６，３９０ １３，２３０ １０，０６０ ７，５１０ ５，９３０ ４，３４０ ２，７６０ １１８，１００ ４５８，０００ ４６１，０００ ２０，２３０ １６，６３０ １３，４７０ １０，３００ ７，６３０ ６，０５０ ４，４６０ ２，８８０ １１９，８００ ４６１，０００ ４６４，０００ ２０，７１０ １６，８７０ １３，７１０ １０，５４０ ７，７５０ ６，１７０ ４，５８０ ３，０００ １２１，５００ ４６４，０００ ４６７，０００ ２１，１９０ １７，１１０ １３，９５０ １０，７８０ ７，８７０ ６，２９０ ４，７００ ３，１２０ １２３，１００ ４６７，０００ ４７０，０００ ２１，６７０ １７，３５０ １４，１９０ １１，０２０ ７，９９０ ６，４１０ ４，８２０ ３，２４０ １２４，８００ ４７０，０００ ４７３，０００ ２２，１５０ １７，５９０ １４，４３０ １１，２６０ ８，１１０ ６，５３０ ４，９４０ ３，３６０ １２６，５００ ４７３，０００ ４７６，０００ ２２，６３０ １７，８３０ １４，６７０ １１，５００ ８，３３０ ６，６５０ ５，０６０ ３，４８０ １２８，１００ ４７６，０００ ４７９，０００ ２３，１１０ １８，０７０ １４，９１０ １１，７４０ ８，５７０ ６，７７０ ５，１８０ ３，６００ １２９，７００ ４７９，０００ ４８２，０００ ２３，５９０ １８，３１０ １５，１５０ １１，９８０ ８，８１０ ６，８９０ ５，３００ ３，７２０ １３１，３００ ４８２，０００ ４８５，０００ ２４，０７０ １８，５５０ １５，３９０ １２，２２０ ９，０５０ ７，０１０ ５，４２０ ３，８４０ １３２，８００ ４８５，０００ ４８８，０００ ２４，５５０ １８，７９０ １５，６３０ １２，４６０ ９，２９０ ７，１３０ ５，５４０ ３，９６０ １３４，４００ ４８８，０００ ４９１，０００ ２５，０３０ １９，０３０ １５，８７０ １２，７００ ９，５３０ ７，２５０ ５，６６０ ４，０８０ １３６，０００ （四） その月の社会保険料等控除後の給与等の金額 甲 乙 扶養親族等の数 ０人 １人 ２人 ３人 ４人 ５人 ６人 ７人 以上 未満 税額 税額 円 円 円 円 円 円 円 円 円 円 円 ４９１，０００ ４９４，０００ ２５，５１０ １９，２７０ １６，１１０ １２，９４０ ９，７７０ ７，３７０ ５，７８０ ４，２００ １３７，６００ ４９４，０００ ４９７，０００ ２５，９９０ １９，６５０ １６，３５０ １３，１８０ １０，０１０ ７，４９０ ５，９００ ４，３２０ １３９，１００ ４９７，０００ ５００，０００ ２６，４７０ ２０，１３０ １６，５９０ １３，４２０ １０，２５０ ７，６１０ ６，０２０ ４，４４０ １４０，７００ ５００，０００ ５０３，０００ ２６，９５０ ２０，６１０ １６，８３０ １３，６６０ １０，４９０ ７，７３０ ６，１４０ ４，５６０ １４２，３００ ５０３，０００ ５０６，０００ ２７，４３０ ２１，０９０ １７，０７０ １３，９００ １０，７３０ ７，８５０ ６，２６０ ４，６８０ １４３，９００ ５０６，０００ ５０９，０００ ２７，９１０ ２１，５７０ １７，３１０ １４，１４０ １０，９７０ ７，９７０ ６，３８０ ４，８００ １４５，４００ ５０９，０００ ５１２，０００ ２８，３９０ ２２，０５０ １７，５５０ １４，３８０ １１，２１０ ８，０９０ ６，５００ ４，９２０ １４７，０００ ５１２，０００ ５１５，０００ ２８，８７０ ２２，５３０ １７，７９０ １４，６２０ １１，４５０ ８，２９０ ６，６２０ ５，０４０ １４８，６００ ５１５，０００ ５１８，０００ ２９，３５０ ２３，０１０ １８，０３０ １４，８６０ １１，６９０ ８，５３０ ６，７４０ ５，１６０ １５０，２００ ５１８，０００ ５２１，０００ ２９，８３０ ２３，４９０ １８，２７０ １５，１００ １１，９３０ ８，７７０ ６，８６０ ５，２８０ １５１，７００ ５２１，０００ ５２４，０００ ３０，３１０ ２３，９７０ １８，５１０ １５，３４０ １２，１７０ ９，０１０ ６，９８０ ５，４００ １５３，３００ ５２４，０００ ５２７，０００ ３０，７９０ ２４，４５０ １８，７５０ １５，５８０ １２，４１０ ９，２５０ ７，１００ ５，５２０ １５４，９００ ５２７，０００ ５３０，０００ ３１，２７０ ２４，９３０ １８，９９０ １５，８２０ １２，６５０ ９，４９０ ７，２２０ ５，６４０ １５６，５００ ５３０，０００ ５３３，０００ ３１，７５０ ２５，４１０ １９，２３０ １６，０６０ １２，８９０ ９，７３０ ７，３４０ ５，７６０ １５８，０００ ５３３，０００ ５３６，０００ ３２，２３０ ２５，８９０ １９，５６０ １６，３００ １３，１３０ ９，９７０ ７，４６０ ５，８８０ １５９，４００ ５３６，０００ ５３９，０００ ３２，７１０ ２６，３７０ ２０，０４０ １６，５４０ １３，３７０ １０，２１０ ７，５８０ ６，０００ １６０，９００ ５３９，０００ ５４２，０００ ３３，１９０ ２６，８５０ ２０，５２０ １６，７８０ １３，６１０ １０，４５０ ７，７００ ６，１２０ １６２，３００ ５４２，０００ ５４５，０００ ３３，６７０ ２７，３３０ ２１，０００ １７，０２０ １３，８５０ １０，６９０ ７，８２０ ６，２４０ １６３，７００ ５４５，０００ ５４８，０００ ３４，１５０ ２７，８１０ ２１，４８０ １７，２６０ １４，０９０ １０，９３０ ７，９４０ ６，３６０ １６５，２００ ５４８，０００ ５５１，０００ ３４，６３０ ２８，２９０ ２１，９６０ １７，５００ １４，３３０ １１，１７０ ８，０６０ ６，４８０ １６６，６００ ５５１，０００ ５５４，０００ ３５，１６０ ２８，８２０ ２２，４９０ １７，７７０ １４，６００ １１，４３０ ８，２７０ ６，６１０ １６８，１００ ５５４，０００ ５５７，０００ ３５，７００ ２９，３６０ ２３，０３０ １８，０４０ １４，８７０ １１，７００ ８，５４０ ６，７５０ １６９，５００ ５５７，０００ ５６０，０００ ３６，２４０ ２９，９００ ２３，５７０ １８，３１０ １５，１４０ １１，９７０ ８，８１０ ６，８８０ １７０，９００ ５６０，０００ ５６３，０００ ３６，７８０ ３０，４４０ ２４，１１０ １８，５８０ １５，４１０ １２，２４０ ９，０８０ ７，０２０ １７２，４００ ５６３，０００ ５６６，０００ ３７，３２０ ３０，９８０ ２４，６５０ １８，８５０ １５，６８０ １２，５１０ ９，３５０ ７，１５０ １７３，８００ ５６６，０００ ５６９，０００ ３７，８６０ ３１，５２０ ２５，１９０ １９，１２０ １５，９５０ １２，７８０ ９，６２０ ７，２９０ １７５，３００ ５６９，０００ ５７２，０００ ３８，４００ ３２，０６０ ２５，７３０ １９，４００ １６，２２０ １３，０５０ ９，８９０ ７，４２０ １７６，７００ ５７２，０００ ５７５，０００ ３８，９４０ ３２，６００ ２６，２７０ １９，９４０ １６，４９０ １３，３２０ １０，１６０ ７，５６０ １７８，１００ ５７５，０００ ５７８，０００ ３９，４８０ ３３，１４０ ２６，８１０ ２０，４８０ １６，７６０ １３，５９０ １０，４３０ ７，６９０ １７９，６００ ５７８，０００ ５８１，０００ ４０，０２０ ３３，６８０ ２７，３５０ ２１，０２０ １７，０３０ １３，８６０ １０，７００ ７，８３０ １８１，０００ ５８１，０００ ５８４，０００ ４０，５６０ ３４，２２０ ２７，８９０ ２１，５６０ １７，３００ １４，１３０ １０，９７０ ７，９６０ １８２，５００ ５８４，０００ ５８７，０００ ４１，１００ ３４，７６０ ２８，４３０ ２２，１００ １７，５７０ １４，４００ １１，２４０ ８，１００ １８３，９００ ５８７，０００ ５９０，０００ ４１，６４０ ３５，３００ ２８，９７０ ２２，６４０ １７，８４０ １４，６７０ １１，５１０ ８，３４０ １８５，３００ ５９０，０００ ５９３，０００ ４２，１８０ ３５，８４０ ２９，５１０ ２３，１８０ １８，１１０ １４，９４０ １１，７８０ ８，６１０ １８６，８００ ５９３，０００ ５９６，０００ ４２，７２０ ３６，３８０ ３０，０５０ ２３，７２０ １８，３８０ １５，２１０ １２，０５０ ８，８８０ １８８，２００ ５９６，０００ ５９９，０００ ４３，２６０ ３６，９２０ ３０，５９０ ２４，２６０ １８，６５０ １５，４８０ １２，３２０ ９，１５０ １８９，７００ ５９９，０００ ６０２，０００ ４３，８００ ３７，４６０ ３１，１３０ ２４，８００ １８，９２０ １５，７５０ １２，５９０ ９，４２０ １９１，１００ ６０２，０００ ６０５，０００ ４４，３４０ ３８，０００ ３１，６７０ ２５，３４０ １９，１９０ １６，０２０ １２，８６０ ９，６９０ １９２，５００ ６０５，０００ ６０８，０００ ４４，８８０ ３８，５４０ ３２，２１０ ２５，８８０ １９，５４０ １６，２９０ １３，１３０ ９，９６０ １９４，０００ ６０８，０００ ６１１，０００ ４５，４２０ ３９，０８０ ３２，７５０ ２６，４２０ ２０，０８０ １６，５６０ １３，４００ １０，２３０ １９５，４００ ６１１，０００ ６１４，０００ ４５，９６０ ３９，６２０ ３３，２９０ ２６，９６０ ２０，６２０ １６，８３０ １３，６７０ １０，５００ １９６，９００ ６１４，０００ ６１７，０００ ４６，５００ ４０，１６０ ３３，８３０ ２７，５００ ２１，１６０ １７，１００ １３，９４０ １０，７７０ １９８，３００ ６１７，０００ ６２０，０００ ４７，０４０ ４０，７００ ３４，３７０ ２８，０４０ ２１，７００ １７，３７０ １４，２１０ １１，０４０ １９９，７００ ６２０，０００ ６２３，０００ ４７，５８０ ４１，２４０ ３４，９１０ ２８，５８０ ２２，２４０ １７，６４０ １４，４８０ １１，３１０ ２０１，２００ ６２３，０００ ６２６，０００ ４８，１２０ ４１，７８０ ３５，４５０ ２９，１２０ ２２，７８０ １７，９１０ １４，７５０ １１，５８０ ２０２，６００ ６２６，０００ ６２９，０００ ４８，６６０ ４２，３２０ ３５，９９０ ２９，６６０ ２３，３２０ １８，１８０ １５，０２０ １１，８５０ ２０４，１００ ６２９，０００ ６３２，０００ ４９，２００ ４２，８６０ ３６，５３０ ３０，２００ ２３，８６０ １８，４５０ １５，２９０ １２，１２０ ２０５，５００ ６３２，０００ ６３５，０００ ４９，７４０ ４３，４００ ３７，０７０ ３０，７４０ ２４，４００ １８，７２０ １５，５６０ １２，３９０ ２０６，９００ ６３５，０００ ６３８，０００ ５０，２８０ ４３，９４０ ３７，６１０ ３１，２８０ ２４，９４０ １８，９９０ １５，８３０ １２，６６０ ２０８，４００ ６３８，０００ ６４１，０００ ５０，８２０ ４４，４８０ ３８，１５０ ３１，８２０ ２５，４８０ １９，２６０ １６，１００ １２，９３０ ２０９，８００ （五） その月の社会保険料等控除後の給与等の金額 甲 乙 扶養親族等の数 ０人 １人 ２人 ３人 ４人 ５人 ６人 ７人 以上 未満 税額 税額 円 円 円 円 円 円 円 円 円 円 円 ６４１，０００ ６４４，０００ ５１，３６０ ４５，０２０ ３８，６９０ ３２，３６０ ２６，０２０ １９，６９０ １６，３７０ １３，２００ ２１１，３００ ６４４，０００ ６４７，０００ ５１，９００ ４５，５６０ ３９，２３０ ３２，９００ ２６，５６０ ２０，２３０ １６，６４０ １３，４７０ ２１２，５００ ６４７，０００ ６５０，０００ ５２，４４０ ４６，１００ ３９，７７０ ３３，４４０ ２７，１００ ２０，７７０ １６，９１０ １３，７４０ ２１３，５００ ６５０，０００ ６５３，０００ ５２，９８０ ４６，６４０ ４０，３１０ ３３，９８０ ２７，６４０ ２１，３１０ １７，１８０ １４，０１０ ２１４，５００ ６５３，０００ ６５６，０００ ５３，５２０ ４７，１８０ ４０，８５０ ３４，５２０ ２８，１８０ ２１，８５０ １７，４５０ １４，２８０ ２１５，５００ ６５６，０００ ６５９，０００ ５４，０６０ ４７，７２０ ４１，３９０ ３５，０６０ ２８，７２０ ２２，３９０ １７，７２０ １４，５５０ ２１６，５００ ６５９，０００ ６６２，０００ ５４，６００ ４８，２６０ ４１，９３０ ３５，６００ ２９，２６０ ２２，９３０ １７，９９０ １４，８２０ ２１７，５００ ６６２，０００ ６６５，０００ ５５，１４０ ４８，８００ ４２，４７０ ３６，１４０ ２９，８００ ２３，４７０ １８，２６０ １５，０９０ ２１８，５００ ６６５，０００ ６６８，０００ ５５，６８０ ４９，３４０ ４３，０１０ ３６，６８０ ３０，３４０ ２４，０１０ １８，５３０ １５，３６０ ２１９，５００ ６６８，０００ ６７１，０００ ５６，２２０ ４９，８８０ ４３，５５０ ３７，２２０ ３０，８８０ ２４，５５０ １８，８００ １５，６３０ ２２０，４００ ６７１，０００ ６７４，０００ ５６，７６０ ５０，４２０ ４４，０９０ ３７，７６０ ３１，４２０ ２５，０９０ １９，０７０ １５，９００ ２２１，４００ ６７４，０００ ６７７，０００ ５７，３００ ５０，９６０ ４４，６３０ ３８，３００ ３１，９６０ ２５，６３０ １９，３４０ １６，１７０ ２２２，４００ ６７７，０００ ６８０，０００ ５７，８４０ ５１，５００ ４５，１７０ ３８，８４０ ３２，５００ ２６，１７０ １９，８４０ １６，４４０ ２２３，４００ ６８０，０００ ６８３，０００ ５８，３８０ ５２，０４０ ４５，７１０ ３９，３８０ ３３，０４０ ２６，７１０ ２０，３８０ １６，７１０ ２２４，４００ ６８３，０００ ６８６，０００ ５８，９２０ ５２，５８０ ４６，２５０ ３９，９２０ ３３，５８０ ２７，２５０ ２０，９２０ １６，９８０ ２２５，４００ ６８６，０００ ６８９，０００ ５９，４６０ ５３，１２０ ４６，７９０ ４０，４６０ ３４，１２０ ２７，７９０ ２１，４６０ １７，２５０ ２２６，４００ ６８９，０００ ６９２，０００ ６０，０００ ５３，６６０ ４７，３３０ ４１，０００ ３４，６６０ ２８，３３０ ２２，０００ １７，５２０ ２２８，０００ ６９２，０００ ６９５，０００ ６０，５４０ ５４，２００ ４７，８７０ ４１，５４０ ３５，２００ ２８，８７０ ２２，５４０ １７，７９０ ２２９，５００ ６９５，０００ ６９８，０００ ６１，０８０ ５４，７４０ ４８，４１０ ４２，０８０ ３５，７４０ ２９，４１０ ２３，０８０ １８，０６０ ２３１，０００ ６９８，０００ ７０１，０００ ６１，６２０ ５５，２８０ ４８，９５０ ４２，６２０ ３６，２８０ ２９，９５０ ２３，６２０ １８，３３０ ２３２，５００ ７０１，０００ ７０４，０００ ６２，１６０ ５５，８２０ ４９，４９０ ４３，１６０ ３６，８２０ ３０，４９０ ２４，１６０ １８，６００ ２３４，０００ ７０４，０００ ７０７，０００ ６２，７００ ５６，３６０ ５０，０３０ ４３，７００ ３７，３６０ ３１，０３０ ２４，７００ １８，８７０ ２３５，５００ ７０７，０００ ７１０，０００ ６３，２４０ ５６，９１０ ５０，５７０ ４４，２４０ ３７，９１０ ３１，５７０ ２５，２４０ １９，１４０ ２３７，０００ ７１０，０００ ７１３，０００ ６３，８４０ ５７，５１０ ５１，１７０ ４４，８４０ ３８，５１０ ３２，１７０ ２５，８４０ １９，５１０ ２３８，６００ ７１３，０００ ７１６，０００ ６４，４４０ ５８，１１０ ５１，７７０ ４５，４４０ ３９，１１０ ３２，７７０ ２６，４４０ ２０，１１０ ２４０，１００ ７１６，０００ ７１９，０００ ６５，０４０ ５８，７１０ ５２，３７０ ４６，０４０ ３９，７１０ ３３，３７０ ２７，０４０ ２０，７１０ ２４１，６００ ７１９，０００ ７２２，０００ ６５，６４０ ５９，３１０ ５２，９７０ ４６，６４０ ４０，３１０ ３３，９７０ ２７，６４０ ２１，３１０ ２４３，１００ ７２２，０００ ７２５，０００ ６６，２４０ ５９，９１０ ５３，５７０ ４７，２４０ ４０，９１０ ３４，５７０ ２８，２４０ ２１，９１０ ２４４，６００ ７２５，０００ ７２８，０００ ６６，８４０ ６０，５１０ ５４，１７０ ４７，８４０ ４１，５１０ ３５，１７０ ２８，８４０ ２２，５１０ ２４６，１００ ７２８，０００ ７３１，０００ ６７，４４０ ６１，１１０ ５４，７７０ ４８，４４０ ４２，１１０ ３５，７７０ ２９，４４０ ２３，１１０ ２４７，６００ ７３１，０００ ７３４，０００ ６８，０４０ ６１，７１０ ５５，３７０ ４９，０４０ ４２，７１０ ３６，３７０ ３０，０４０ ２３，７１０ ２４９，２００ ７３４，０００ ７３７，０００ ６８，６４０ ６２，３１０ ５５，９７０ ４９，６４０ ４３，３１０ ３６，９７０ ３０，６４０ ２４，３１０ ２５０，７００ ７３７，０００ ７４０，０００ ６９，２４０ ６２，９１０ ５６，５７０ ５０，２４０ ４３，９１０ ３７，５７０ ３１，２４０ ２４，９１０ ２５２，２００ ７４０，０００円 ６９，５４０ ６３，２１０ ５６，８７０ ５０，５４０ ４４，２１０ ３７，８７０ ３１，５４０ ２５，２１０ ２５３，７００ ７４０，０００円を超え７９０，０００円に満たない金額 ７４０，０００円の場合の税額に、その月の社会保険料等控除後の給与等の金額のうち７４０，０００円を超える金額の２０％に相当する金額を加算した金額 ２５３，７００円に、その月の社会保険料等控除後の給与等の金額のうち７４０，０００円を超える金額の４０％に相当する金額を加算した金額 円 円 円 円 円 円 円 円 ７９０，０００円 ７９，５４０ ７３，２１０ ６６，８７０ ６０，５４０ ５４，２１０ ４７，８７０ ４１，５４０ ３５，２１０ ７９０，０００円を超え９６０，０００円に満たない金額 ７９０，０００円の場合の税額に、その月の社会保険料等控除後の給与等の金額のうち７９０，０００円を超える金額の２３％に相当する金額を加算した金額 （六） その月の社会保険料等控除後の給与等の金額 甲 乙 扶養親族等の数 ０人 １人 ２人 ３人 ４人 ５人 ６人 ７人 以上 未満 税額 税額 円 円 円 円 円 円 円 円 ９６０，０００円 １１８，６４０ １１２，３１０ １０５，９７０ ９９，６４０ ９３，３１０ ８６，９７０ ８０，６４０ ７４，３１０ ９６０，０００円を超え１，７２０，０００円に満たない金額 ９６０，０００円の場合の税額に、その月の社会保険料等控除後の給与等の金額のうち９６０，０００円を超える金額の３３％に相当する金額を加算した金額 円 円 円 円 円 円 円 円 円 １，７２０，０００円 ３６９，４４０ ３６３，１１０ ３５６，７７０ ３５０，４４０ ３４４，１１０ ３３７，７７０ ３３１，４４０ ３２５，１１０ ６４５，７００ １，７２０，０００円を超え２，１３０，０００円に満たない金額 １，７２０，０００円の場合の税額に、その月の社会保険料等控除後の給与等の金額のうち１，７２０，０００円を超える金額の４０％に相当する金額を加算した金額 ６４５，７００円に、その月の社会保険料等控除後の給与等の金額のうち１，７２０，０００円を超える金額の４５％に相当する金額を加算した金額 円 円 円 円 円 円 円 円 ２，１３０，０００円 ５３８，１１０ ５３１，７８０ ５２５，４４０ ５１９，１１０ ５１２，７８０ ５０６，４４０ ５００，１１０ ４９３，７８０ ２，１３０，０００円を超え２，１７０，０００円に満たない金額 ２，１３０，０００円の場合の税額に、その月の社会保険料等控除後の給与等の金額のうち２，１３０，０００円を超える金額の４０％に相当する金額を加算した金額 円 円 円 円 円 円 円 円 ２，１７０，０００円 ５５９，４４０ ５５３，１１０ ５４６，７７０ ５４０，４４０ ５３４，１１０ ５２７，７７０ ５２１，４４０ ５１５，１１０ ２，１７０，０００円を超え２，２１０，０００円に満たない金額 ２，１７０，０００円の場合の税額に、その月の社会保険料等控除後の給与等の金額のうち２，１７０，０００円を超える金額の４０％に相当する金額を加算した金額 円 円 円 円 円 円 円 円 ２，２１０，０００円 ５８０，７７０ ５７４，４４０ ５６８，１００ ５６１，７７０ ５５５，４４０ ５４９，１００ ５４２，７７０ ５３６，４４０ ２，２１０，０００円を超え２，２５０，０００円に満たない金額 ２，２１０，０００円の場合の税額に、その月の社会保険料等控除後の給与等の金額のうち２，２１０，０００円を超える金額の４０％に相当する金額を加算した金額 円 円 円 円 円 円 円 円 ２，２５０，０００円 ６０２，１００ ５９５，７７０ ５８９，４３０ ５８３，１００ ５７６，７７０ ５７０，４３０ ５６４，１００ ５５７，７７０ ２，２５０，０００円を超え３，５００，０００円に満たない金額 ２，２５０，０００円の場合の税額に、その月の社会保険料等控除後の給与等の金額のうち２，２５０，０００円を超える金額の４０％に相当する金額を加算した金額 （七） その月の社会保険料等控除後の給与等の金額 甲 乙 扶養親族等の数 ０人 １人 ２人 ３人 ４人 ５人 ６人 ７人 以上 未満 税額 税額 円 円 円 円 円 円 円 円 ３，５００，０００円 １，１０２，１００ １，０９５，７７０ １，０８９，４３０ １，０８３，１００ １，０７６，７７０ １，０７０，４３０ １，０６４，１００ １，０５７，７７０ ３，５００，０００円を超える金額 ３，５００，０００円の場合の税額に、その月の社会保険料等控除後の給与等の金額のうち３，５００，０００円を超える金額の４５％に相当する金額を加算した金額 扶養親族等の数が７人を超える場合には、扶養親族等の数が７人の場合の税額から、その７人を超える１人ごとに１，５８０円を控除した金額 従たる給与についての扶養控除等申告書が提出されている場合には、当該申告書に記載された扶養親族等の数に応じ、扶養親族等１人ごとに１，５８０円を、上の各欄によつて求めた税額から控除した金額 （注）　この表における用語については、次に定めるところによる。 （一）　「扶養親族等」とは、源泉控除対象配偶者及び源泉控除対象親族をいう。 （二）　「社会保険料等」とは、第七十四条第二項（社会保険料控除）に規定する社会保険料及び第七十五条第二項（小規模企業共済等掛金控除）に規定する小規模企業共済等掛金をいう。 （備考） 税額の求め方は、次のとおりである。 （一）　給与所得者の扶養控除等申告書の提出があつた居住者については、 （１）　まず、その居住者のその月の給与等の金額から、その給与等の金額から控除される社会保険料等の金額を控除した金額を求める。 （２）　当該申告書により申告された扶養親族等（第百八十六条の二（源泉控除対象配偶者に係る控除の適用）の規定により当該申告書に記載がされていないものとされる源泉控除対象配偶者及び第百八十六条の三（源泉控除対象親族に係る控除の適用）の規定により当該申告書に記載がされていないものとされる源泉控除対象親族を除くものとし、当該扶養親族等が第百九十四条第五項（給与所得者の扶養控除等申告書）に規定する国外居住親族（（４）において「国外居住親族」という。）である場合には同項に規定する書類の提出又は提示がされた扶養親族等に限る。以下この（一）において同じ。）の数が７人以下である場合には、（１）により求めた金額に応じて「その月の社会保険料等控除後の給与等の金額」欄の該当する行を求め、その行とその申告された扶養親族等の数に応じて求めた甲欄の該当欄との交わるところに記載されている金額が、その求める税額である。 （３）　当該申告書により申告された扶養親族等の数が７人を超える場合には、（１）により求めた金額に応じて、扶養親族等の数が７人であるものとして（２）により求めた税額から、扶養親族等の数が７人を超える１人ごとに１，５８０円を控除した金額が、その求める税額である。 （４）　（２）及び（３）の場合において、当該申告書にその居住者が障害者、寡婦、ひとり親又は勤労学生に該当する旨の記載があるとき（当該勤労学生が第二条第一項第三十二号ロ又はハ（定義）に掲げる者に該当するときは、当該申告書に勤労学生に該当する旨の記載があるほか、第百九十四条第四項に規定する書類の提出又は提示があつたとき）は、扶養親族等の数にこれらの一に該当するごとに１人を加算した数を、当該申告書にその居住者の同一生計配偶者又は扶養親族のうちに障害者又は第八十五条第二項（扶養親族等の判定の時期等）に規定する同居特別障害者（当該障害者又は同居特別障害者が国外居住親族である場合には、第百九十四条第五項に規定する書類の提出又は提示がされた障害者又は当該同居特別障害者に限る。）がある旨の記載があるときは、扶養親族等の数にこれらの一に該当するごとに１人を加算した数を、それぞれ（２）及び（３）の扶養親族等の数とする。 （二）　給与所得者の扶養控除等申告書の提出がない居住者（従たる給与についての扶養控除等申告書の提出があつた居住者を含む。）については、その居住者のその月の給与等の金額から、その給与等の金額から控除される社会保険料等の金額を控除し、その控除後の金額に応じて「その月の社会保険料等控除後の給与等の金額」欄の該当する行を求め、その行と乙欄との交わるところに記載されている金額（従たる給与についての扶養控除等申告書の提出があつた場合には、当該申告書により申告された扶養親族等（第百八十六条の二の規定により当該申告書に記載がされていないものとされる源泉控除対象配偶者及び第百八十六条の三の規定により当該申告書に記載がされていないものとされる源泉控除対象親族を除くものとし、当該扶養親族等が第百九十五条第五項（従たる給与についての扶養控除等申告書）の記載がされた者である場合には同項に規定する書類の提出又は提示がされた扶養親族等に限る。）の数に応じ、その申告された扶養親族等１人ごとに１，５８０円を控除した金額）が、その求める税額である。 (i) Amount of salary or other wage for the month after deduction of social insurance premiums and similar Column A Column B Number of dependents and similar persons 0 persons 1 person 2 persons 3 persons 4 persons 5 persons 6 persons 7 persons At least Less than Tax amount Tax amount yen yen yen yen yen yen yen yen yen yen yen Less than 111,000 yen 0 0 0 0 0 0 0 0 An amount equal to 3% of the amount of salary or other wage for the month after deduction of social insurance premiums and similar 111,000 113,000 140 0 0 0 0 0 0 0 3,900 113,000 115,000 240 0 0 0 0 0 0 0 4,000 115,000 117,000 340 0 0 0 0 0 0 0 4,000 117,000 119,000 440 0 0 0 0 0 0 0 4,100 119,000 121,000 540 0 0 0 0 0 0 0 4,200 121,000 123,000 640 0 0 0 0 0 0 0 4,200 123,000 125,000 740 0 0 0 0 0 0 0 4,300 125,000 127,000 840 0 0 0 0 0 0 0 4,400 127,000 129,000 940 0 0 0 0 0 0 0 4,700 129,000 131,000 1,040 0 0 0 0 0 0 0 5,000 131,000 133,000 1,140 0 0 0 0 0 0 0 5,300 133,000 135,000 1,240 0 0 0 0 0 0 0 5,600 135,000 137,000 1,340 0 0 0 0 0 0 0 5,900 137,000 139,000 1,440 0 0 0 0 0 0 0 6,200 139,000 141,000 1,540 0 0 0 0 0 0 0 6,500 141,000 143,000 1,640 0 0 0 0 0 0 0 6,800 143,000 145,000 1,740 160 0 0 0 0 0 0 7,100 145,000 147,000 1,840 260 0 0 0 0 0 0 7,300 147,000 149,000 1,940 360 0 0 0 0 0 0 7,600 149,000 151,000 2,040 460 0 0 0 0 0 0 7,900 151,000 153,000 2,140 560 0 0 0 0 0 0 8,200 153,000 155,000 2,240 660 0 0 0 0 0 0 8,500 155,000 157,000 2,340 760 0 0 0 0 0 0 8,800 157,000 159,000 2,440 860 0 0 0 0 0 0 9,100 159,000 161,000 2,540 960 0 0 0 0 0 0 9,400 161,000 163,000 2,640 1,060 0 0 0 0 0 0 9,700 163,000 165,000 2,740 1,160 0 0 0 0 0 0 10,000 165,000 167,000 2,840 1,260 0 0 0 0 0 0 10,300 167,000 169,000 2,940 1,360 0 0 0 0 0 0 10,600 169,000 171,000 3,030 1,450 0 0 0 0 0 0 10,900 171,000 173,000 3,100 1,520 0 0 0 0 0 0 11,200 173,000 175,000 3,170 1,590 0 0 0 0 0 0 11,500 175,000 177,000 3,240 1,660 0 0 0 0 0 0 11,800 177,000 179,000 3,310 1,730 150 0 0 0 0 0 12,100 179,000 181,000 3,380 1,800 220 0 0 0 0 0 12,400 181,000 183,000 3,450 1,870 290 0 0 0 0 0 12,700 183,000 185,000 3,520 1,940 360 0 0 0 0 0 13,200 185,000 187,000 3,590 2,010 430 0 0 0 0 0 13,900 187,000 189,000 3,660 2,080 500 0 0 0 0 0 14,600 189,000 191,000 3,730 2,150 570 0 0 0 0 0 15,300 191,000 193,000 3,800 2,220 640 0 0 0 0 0 16,000 193,000 195,000 3,870 2,290 710 0 0 0 0 0 16,700 195,000 197,000 3,940 2,360 780 0 0 0 0 0 17,400 197,000 199,000 4,010 2,430 850 0 0 0 0 0 18,100 199,000 201,000 4,080 2,500 920 0 0 0 0 0 18,800 (ii) Amount of salary or other wage for the month after deduction of social insurance premiums and similar Column A Column B Number of dependents and similar persons 0 persons 1 person 2 persons 3 persons 4 persons 5 persons 6 persons 7 persons At least Less than Tax amount Tax amount yen yen yen yen yen yen yen yen yen yen yen 201,000 203,000 4,150 2,570 990 0 0 0 0 0 19,500 203,000 205,000 4,220 2,640 1,060 0 0 0 0 0 20,100 205,000 207,000 4,290 2,710 1,130 0 0 0 0 0 20,800 207,000 209,000 4,360 2,780 1,200 0 0 0 0 0 21,500 209,000 211,000 4,430 2,850 1,270 0 0 0 0 0 22,200 211,000 213,000 4,500 2,920 1,340 0 0 0 0 0 22,700 213,000 215,000 4,570 2,990 1,410 0 0 0 0 0 23,300 215,000 217,000 4,640 3,060 1,480 0 0 0 0 0 23,900 217,000 219,000 4,710 3,130 1,550 0 0 0 0 0 24,400 219,000 221,000 4,780 3,200 1,620 0 0 0 0 0 25,000 221,000 224,000 4,870 3,290 1,700 120 0 0 0 0 25,600 224,000 227,000 4,980 3,390 1,810 230 0 0 0 0 26,600 227,000 230,000 5,080 3,500 1,910 330 0 0 0 0 27,600 230,000 233,000 5,190 3,600 2,020 440 0 0 0 0 28,600 233,000 236,000 5,290 3,710 2,120 540 0 0 0 0 29,600 236,000 239,000 5,400 3,810 2,230 650 0 0 0 0 30,500 239,000 242,000 5,500 3,920 2,330 750 0 0 0 0 31,500 242,000 245,000 5,610 4,020 2,440 860 0 0 0 0 32,500 245,000 248,000 5,710 4,130 2,540 960 0 0 0 0 33,500 248,000 251,000 5,820 4,230 2,650 1,070 0 0 0 0 34,500 251,000 254,000 5,920 4,340 2,750 1,170 0 0 0 0 35,500 254,000 257,000 6,030 4,440 2,860 1,280 0 0 0 0 36,500 257,000 260,000 6,130 4,550 2,960 1,380 0 0 0 0 37,500 260,000 263,000 6,240 4,650 3,070 1,490 0 0 0 0 38,500 263,000 266,000 6,340 4,760 3,170 1,590 0 0 0 0 39,500 266,000 269,000 6,450 4,860 3,280 1,700 110 0 0 0 40,400 269,000 272,000 6,550 4,970 3,380 1,800 220 0 0 0 41,400 272,000 275,000 6,660 5,070 3,490 1,910 320 0 0 0 42,400 275,000 278,000 6,760 5,180 3,590 2,010 430 0 0 0 43,400 278,000 281,000 6,870 5,280 3,700 2,120 530 0 0 0 44,400 281,000 284,000 6,970 5,390 3,800 2,220 640 0 0 0 45,400 284,000 287,000 7,080 5,490 3,910 2,330 740 0 0 0 46,400 287,000 290,000 7,180 5,600 4,010 2,430 850 0 0 0 47,600 290,000 293,000 7,290 5,700 4,120 2,540 950 0 0 0 48,700 293,000 296,000 7,390 5,810 4,220 2,640 1,060 0 0 0 49,800 296,000 299,000 7,500 5,910 4,330 2,750 1,160 0 0 0 51,000 299,000 302,000 7,600 6,020 4,440 2,850 1,270 0 0 0 52,100 302,000 305,000 7,720 6,140 4,560 2,970 1,390 0 0 0 53,300 305,000 308,000 7,840 6,260 4,680 3,090 1,510 0 0 0 54,100 308,000 311,000 7,960 6,380 4,800 3,210 1,630 0 0 0 54,900 311,000 314,000 8,080 6,500 4,920 3,330 1,750 170 0 0 55,700 314,000 317,000 8,280 6,620 5,040 3,450 1,870 290 0 0 56,500 317,000 320,000 8,520 6,740 5,160 3,570 1,990 410 0 0 57,300 320,000 323,000 8,760 6,860 5,280 3,690 2,110 530 0 0 58,200 323,000 326,000 9,000 6,980 5,400 3,810 2,230 650 0 0 59,200 326,000 329,000 9,240 7,100 5,520 3,930 2,350 770 0 0 60,200 329,000 332,000 9,480 7,220 5,640 4,050 2,470 890 0 0 61,200 332,000 335,000 9,720 7,340 5,760 4,170 2,590 1,010 0 0 62,300 335,000 338,000 9,960 7,460 5,880 4,290 2,710 1,130 0 0 63,300 338,000 341,000 10,200 7,580 6,000 4,410 2,830 1,250 0 0 64,300 (iii) Amount of salary or other wage for the month after deduction of social insurance premiums and similar Column A Column B Number of dependents and similar persons 0 persons 1 person 2 persons 3 persons 4 persons 5 persons 6 persons 7 persons At least Less than Tax amount Tax amount yen yen yen yen yen yen yen yen yen yen yen 341,000 344,000 10,440 7,700 6,120 4,530 2,950 1,370 0 0 65,300 344,000 347,000 10,680 7,820 6,240 4,650 3,070 1,490 0 0 66,300 347,000 350,000 10,920 7,940 6,360 4,770 3,190 1,610 0 0 67,300 350,000 353,000 11,160 8,060 6,480 4,890 3,310 1,730 140 0 68,300 353,000 356,000 11,400 8,230 6,600 5,010 3,430 1,850 260 0 69,300 356,000 359,000 11,640 8,470 6,720 5,130 3,550 1,970 380 0 70,300 359,000 362,000 11,880 8,710 6,840 5,250 3,670 2,090 500 0 71,300 362,000 365,000 12,120 8,950 6,960 5,370 3,790 2,210 620 0 72,300 365,000 368,000 12,360 9,190 7,080 5,490 3,910 2,330 740 0 73,300 368,000 371,000 12,600 9,430 7,200 5,610 4,030 2,450 860 0 74,300 371,000 374,000 12,840 9,670 7,320 5,730 4,150 2,570 980 0 75,200 374,000 377,000 13,080 9,910 7,440 5,850 4,270 2,690 1,100 0 76,100 377,000 380,000 13,320 10,150 7,560 5,970 4,390 2,810 1,220 0 77,000 380,000 383,000 13,560 10,390 7,680 6,090 4,510 2,930 1,340 0 77,900 383,000 386,000 13,800 10,630 7,800 6,210 4,630 3,050 1,460 0 78,800 386,000 389,000 14,040 10,870 7,920 6,330 4,750 3,170 1,580 0 79,800 389,000 392,000 14,280 11,110 8,040 6,450 4,870 3,290 1,700 120 81,500 392,000 395,000 14,520 11,350 8,190 6,570 4,990 3,410 1,820 240 83,200 395,000 398,000 14,760 11,590 8,430 6,690 5,110 3,530 1,940 360 84,800 398,000 401,000 15,000 11,830 8,670 6,810 5,230 3,650 2,060 480 86,500 401,000 404,000 15,240 12,070 8,910 6,930 5,350 3,770 2,180 600 88,200 404,000 407,000 15,480 12,310 9,150 7,050 5,470 3,890 2,300 720 89,800 407,000 410,000 15,720 12,550 9,390 7,170 5,590 4,010 2,420 840 91,500 410,000 413,000 15,960 12,790 9,630 7,290 5,710 4,130 2,540 960 93,200 413,000 416,000 16,200 13,030 9,870 7,410 5,830 4,250 2,660 1,080 94,800 416,000 419,000 16,440 13,270 10,110 7,530 5,950 4,370 2,780 1,200 96,500 419,000 422,000 16,680 13,510 10,350 7,650 6,070 4,490 2,900 1,320 98,200 422,000 425,000 16,920 13,750 10,590 7,770 6,190 4,610 3,020 1,440 99,800 425,000 428,000 17,160 13,990 10,830 7,890 6,310 4,730 3,140 1,560 101,500 428,000 431,000 17,400 14,230 11,070 8,010 6,430 4,850 3,260 1,680 103,200 431,000 434,000 17,640 14,470 11,310 8,140 6,550 4,970 3,380 1,800 104,800 434,000 437,000 17,880 14,710 11,550 8,380 6,670 5,090 3,500 1,920 106,500 437,000 440,000 18,120 14,950 11,790 8,620 6,790 5,210 3,620 2,040 108,200 440,000 443,000 18,360 15,190 12,030 8,860 6,910 5,330 3,740 2,160 109,800 443,000 446,000 18,600 15,430 12,270 9,100 7,030 5,450 3,860 2,280 111,500 446,000 449,000 18,840 15,670 12,510 9,340 7,150 5,570 3,980 2,400 113,100 449,000 452,000 19,080 15,910 12,750 9,580 7,270 5,690 4,100 2,520 114,800 452,000 455,000 19,320 16,150 12,990 9,820 7,390 5,810 4,220 2,640 116,500 455,000 458,000 19,750 16,390 13,230 10,060 7,510 5,930 4,340 2,760 118,100 458,000 461,000 20,230 16,630 13,470 10,300 7,630 6,050 4,460 2,880 119,800 461,000 464,000 20,710 16,870 13,710 10,540 7,750 6,170 4,580 3,000 121,500 464,000 467,000 21,190 17,110 13,950 10,780 7,870 6,290 4,700 3,120 123,100 467,000 470,000 21,670 17,350 14,190 11,020 7,990 6,410 4,820 3,240 124,800 470,000 473,000 22,150 17,590 14,430 11,260 8,110 6,530 4,940 3,360 126,500 473,000 476,000 22,630 17,830 14,670 11,500 8,330 6,650 5,060 3,480 128,100 476,000 479,000 23,110 18,070 14,910 11,740 8,570 6,770 5,180 3,600 129,700 479,000 482,000 23,590 18,310 15,150 11,980 8,810 6,890 5,300 3,720 131,300 482,000 485,000 24,070 18,550 15,390 12,220 9,050 7,010 5,420 3,840 132,800 485,000 488,000 24,550 18,790 15,630 12,460 9,290 7,130 5,540 3,960 134,400 488,000 491,000 25,030 19,030 15,870 12,700 9,530 7,250 5,660 4,080 136,000 (iv) Amount of salary or other wage for the month after deduction of social insurance premiums and similar Column A Column B Number of dependents and similar persons 0 persons 1 person 2 persons 3 persons 4 persons 5 persons 6 persons 7 persons At least Less than Tax amount Tax amount yen yen yen yen yen yen yen yen yen yen yen 491,000 494,000 25,510 19,270 16,110 12,940 9,770 7,370 5,780 4,200 137,600 494,000 497,000 25,990 19,650 16,350 13,180 10,010 7,490 5,900 4,320 139,100 497,000 500,000 26,470 20,130 16,590 13,420 10,250 7,610 6,020 4,440 140,700 500,000 503,000 26,950 20,610 16,830 13,660 10,490 7,730 6,140 4,560 142,300 503,000 506,000 27,430 21,090 17,070 13,900 10,730 7,850 6,260 4,680 143,900 506,000 509,000 27,910 21,570 17,310 14,140 10,970 7,970 6,380 4,800 145,400 509,000 512,000 28,390 22,050 17,550 14,380 11,210 8,090 6,500 4,920 147,000 512,000 515,000 28,870 22,530 17,790 14,620 11,450 8,290 6,620 5,040 148,600 515,000 518,000 29,350 23,010 18,030 14,860 11,690 8,530 6,740 5,160 150,200 518,000 521,000 29,830 23,490 18,270 15,100 11,930 8,770 6,860 5,280 151,700 521,000 524,000 30,310 23,970 18,510 15,340 12,170 9,010 6,980 5,400 153,300 524,000 527,000 30,790 24,450 18,750 15,580 12,410 9,250 7,100 5,520 154,900 527,000 530,000 31,270 24,930 18,990 15,820 12,650 9,490 7,220 5,640 156,500 530,000 533,000 31,750 25,410 19,230 16,060 12,890 9,730 7,340 5,760 158,000 533,000 536,000 32,230 25,890 19,560 16,300 13,130 9,970 7,460 5,880 159,400 536,000 539,000 32,710 26,370 20,040 16,540 13,370 10,210 7,580 6,000 160,900 539,000 542,000 33,190 26,850 20,520 16,780 13,610 10,450 7,700 6,120 162,300 542,000 545,000 33,670 27,330 21,000 17,020 13,850 10,690 7,820 6,240 163,700 545,000 548,000 34,150 27,810 21,480 17,260 14,090 10,930 7,940 6,360 165,200 548,000 551,000 34,630 28,290 21,960 17,500 14,330 11,170 8,060 6,480 166,600 551,000 554,000 35,160 28,820 22,490 17,770 14,600 11,430 8,270 6,610 168,100 554,000 557,000 35,700 29,360 23,030 18,040 14,870 11,700 8,540 6,750 169,500 557,000 560,000 36,240 29,900 23,570 18,310 15,140 11,970 8,810 6,880 170,900 560,000 563,000 36,780 30,440 24,110 18,580 15,410 12,240 9,080 7,020 172,400 563,000 566,000 37,320 30,980 24,650 18,850 15,680 12,510 9,350 7,150 173,800 566,000 569,000 37,860 31,520 25,190 19,120 15,950 12,780 9,620 7,290 175,300 569,000 572,000 38,400 32,060 25,730 19,400 16,220 13,050 9,890 7,420 176,700 572,000 575,000 38,940 32,600 26,270 19,940 16,490 13,320 10,160 7,560 178,100 575,000 578,000 39,480 33,140 26,810 20,480 16,760 13,590 10,430 7,690 179,600 578,000 581,000 40,020 33,680 27,350 21,020 17,030 13,860 10,700 7,830 181,000 581,000 584,000 40,560 34,220 27,890 21,560 17,300 14,130 10,970 7,960 182,500 584,000 587,000 41,100 34,760 28,430 22,100 17,570 14,400 11,240 8,100 183,900 587,000 590,000 41,640 35,300 28,970 22,640 17,840 14,670 11,510 8,340 185,300 590,000 593,000 42,180 35,840 29,510 23,180 18,110 14,940 11,780 8,610 186,800 593,000 596,000 42,720 36,380 30,050 23,720 18,380 15,210 12,050 8,880 188,200 596,000 599,000 43,260 36,920 30,590 24,260 18,650 15,480 12,320 9,150 189,700 599,000 602,000 43,800 37,460 31,130 24,800 18,920 15,750 12,590 9,420 191,100 602,000 605,000 44,340 38,000 31,670 25,340 19,190 16,020 12,860 9,690 192,500 605,000 608,000 44,880 38,540 32,210 25,880 19,540 16,290 13,130 9,960 194,000 608,000 611,000 45,420 39,080 32,750 26,420 20,080 16,560 13,400 10,230 195,400 611,000 614,000 45,960 39,620 33,290 26,960 20,620 16,830 13,670 10,500 196,900 614,000 617,000 46,500 40,160 33,830 27,500 21,160 17,100 13,940 10,770 198,300 617,000 620,000 47,040 40,700 34,370 28,040 21,700 17,370 14,210 11,040 199,700 620,000 623,000 47,580 41,240 34,910 28,580 22,240 17,640 14,480 11,310 201,200 623,000 626,000 48,120 41,780 35,450 29,120 22,780 17,910 14,750 11,580 202,600 626,000 629,000 48,660 42,320 35,990 29,660 23,320 18,180 15,020 11,850 204,100 629,000 632,000 49,200 42,860 36,530 30,200 23,860 18,450 15,290 12,120 205,500 632,000 635,000 49,740 43,400 37,070 30,740 24,400 18,720 15,560 12,390 206,900 635,000 638,000 50,280 43,940 37,610 31,280 24,940 18,990 15,830 12,660 208,400 638,000 641,000 50,820 44,480 38,150 31,820 25,480 19,260 16,100 12,930 209,800 (v) Amount of salary or other wage for the month after deduction of social insurance premiums and similar Column A Column B Number of dependents and similar persons 0 persons 1 person 2 persons 3 persons 4 persons 5 persons 6 persons 7 persons At least Less than Tax amount Tax amount yen yen yen yen yen yen yen yen yen yen yen 641,000 644,000 51,360 45,020 38,690 32,360 26,020 19,690 16,370 13,200 211,300 644,000 647,000 51,900 45,560 39,230 32,900 26,560 20,230 16,640 13,470 212,500 647,000 650,000 52,440 46,100 39,770 33,440 27,100 20,770 16,910 13,740 213,500 650,000 653,000 52,980 46,640 40,310 33,980 27,640 21,310 17,180 14,010 214,500 653,000 656,000 53,520 47,180 40,850 34,520 28,180 21,850 17,450 14,280 215,500 656,000 659,000 54,060 47,720 41,390 35,060 28,720 22,390 17,720 14,550 216,500 659,000 662,000 54,600 48,260 41,930 35,600 29,260 22,930 17,990 14,820 217,500 662,000 665,000 55,140 48,800 42,470 36,140 29,800 23,470 18,260 15,090 218,500 665,000 668,000 55,680 49,340 43,010 36,680 30,340 24,010 18,530 15,360 219,500 668,000 671,000 56,220 49,880 43,550 37,220 30,880 24,550 18,800 15,630 220,400 671,000 674,000 56,760 50,420 44,090 37,760 31,420 25,090 19,070 15,900 221,400 674,000 677,000 57,300 50,960 44,630 38,300 31,960 25,630 19,340 16,170 222,400 677,000 680,000 57,840 51,500 45,170 38,840 32,500 26,170 19,840 16,440 223,400 680,000 683,000 58,380 52,040 45,710 39,380 33,040 26,710 20,380 16,710 224,400 683,000 686,000 58,920 52,580 46,250 39,920 33,580 27,250 20,920 16,980 225,400 686,000 689,000 59,460 53,120 46,790 40,460 34,120 27,790 21,460 17,250 226,400 689,000 692,000 60,000 53,660 47,330 41,000 34,660 28,330 22,000 17,520 228,000 692,000 695,000 60,540 54,200 47,870 41,540 35,200 28,870 22,540 17,790 229,500 695,000 698,000 61,080 54,740 48,410 42,080 35,740 29,410 23,080 18,060 231,000 698,000 701,000 61,620 55,280 48,950 42,620 36,280 29,950 23,620 18,330 232,500 701,000 704,000 62,160 55,820 49,490 43,160 36,820 30,490 24,160 18,600 234,000 704,000 707,000 62,700 56,360 50,030 43,700 37,360 31,030 24,700 18,870 235,500 707,000 710,000 63,240 56,910 50,570 44,240 37,910 31,570 25,240 19,140 237,000 710,000 713,000 63,840 57,510 51,170 44,840 38,510 32,170 25,840 19,510 238,600 713,000 716,000 64,440 58,110 51,770 45,440 39,110 32,770 26,440 20,110 240,100 716,000 719,000 65,040 58,710 52,370 46,040 39,710 33,370 27,040 20,710 241,600 719,000 722,000 65,640 59,310 52,970 46,640 40,310 33,970 27,640 21,310 243,100 722,000 725,000 66,240 59,910 53,570 47,240 40,910 34,570 28,240 21,910 244,600 725,000 728,000 66,840 60,510 54,170 47,840 41,510 35,170 28,840 22,510 246,100 728,000 731,000 67,440 61,110 54,770 48,440 42,110 35,770 29,440 23,110 247,600 731,000 734,000 68,040 61,710 55,370 49,040 42,710 36,370 30,040 23,710 249,200 734,000 737,000 68,640 62,310 55,970 49,640 43,310 36,970 30,640 24,310 250,700 737,000 740,000 69,240 62,910 56,570 50,240 43,910 37,570 31,240 24,910 252,200 740,000 yen 69,540 63,210 56,870 50,540 44,210 37,870 31,540 25,210 253,700 Amount exceeding 740,000 yen but less than 790,000 yen The tax amount for 740,000 yen, plus an amount equal to 20% of the portion of the amount of salary or other wage for the month after deduction of social insurance premiums and similar that exceeds 740,000 yen 253,700 yen, plus an amount equal to 40% of the portion of the amount of salary or other wage for the month after deduction of social insurance premiums and similar that exceeds 740,000 yen yen yen yen yen yen yen yen yen 790,000 yen 79,540 73,210 66,870 60,540 54,210 47,870 41,540 35,210 Amount exceeding 790,000 yen but less than 960,000 yen The tax amount for 790,000 yen, plus an amount equal to 23% of the portion of the amount of salary or other wage for the month after deduction of social insurance premiums and similar that exceeds 790,000 yen (vi) Amount of salary or other wage for the month after deduction of social insurance premiums and similar Column A Column B Number of dependents and similar persons 0 persons 1 person 2 persons 3 persons 4 persons 5 persons 6 persons 7 persons At least Less than Tax amount Tax amount yen yen yen yen yen yen yen yen 960,000 yen 118,640 112,310 105,970 99,640 93,310 86,970 80,640 74,310 Amount exceeding 960,000 yen but less than 1,720,000 yen The tax amount for 960,000 yen, plus an amount equal to 33% of the portion of the amount of salary or other wage for the month after deduction of social insurance premiums and similar that exceeds 960,000 yen yen yen yen yen yen yen yen yen yen 1,720,000 yen 369,440 363,110 356,770 350,440 344,110 337,770 331,440 325,110 645,700 Amount exceeding 1,720,000 yen but less than 2,130,000 yen The tax amount for 1,720,000 yen, plus an amount equal to 40% of the portion of the amount of salary or other wage for the month after deduction of social insurance premiums and similar that exceeds 1,720,000 yen 645,700 yen, plus an amount equal to 45% of the portion of the amount of salary or other wage for the month after deduction of social insurance premiums and similar that exceeds 1,720,000 yen yen yen yen yen yen yen yen yen 2,130,000 yen 538,110 531,780 525,440 519,110 512,780 506,440 500,110 493,780 Amount exceeding 2,130,000 yen but less than 2,170,000 yen The tax amount for 2,130,000 yen, plus an amount equal to 40% of the portion of the amount of salary or other wage for the month after deduction of social insurance premiums and similar that exceeds 2,130,000 yen yen yen yen yen yen yen yen yen 2,170,000 yen 559,440 553,110 546,770 540,440 534,110 527,770 521,440 515,110 Amount exceeding 2,170,000 yen but less than 2,210,000 yen The tax amount for 2,170,000 yen, plus an amount equal to 40% of the portion of the amount of salary or other wage for the month after deduction of social insurance premiums and similar that exceeds 2,170,000 yen yen yen yen yen yen yen yen yen 2,210,000 yen 580,770 574,440 568,100 561,770 555,440 549,100 542,770 536,440 Amount exceeding 2,210,000 yen but less than 2,250,000 yen The tax amount for 2,210,000 yen, plus an amount equal to 40% of the portion of the amount of salary or other wage for the month after deduction of social insurance premiums and similar that exceeds 2,210,000 yen yen yen yen yen yen yen yen yen 2,250,000 yen 602,100 595,770 589,430 583,100 576,770 570,430 564,100 557,770 Amount exceeding 2,250,000 yen but less than 3,500,000 yen The tax amount for 2,250,000 yen, plus an amount equal to 40% of the portion of the amount of salary or other wage for the month after deduction of social insurance premiums and similar that exceeds 2,250,000 yen (vii) Amount of salary or other wage for the month after deduction of social insurance premiums and similar Column A Column B Number of dependents and similar persons 0 persons 1 person 2 persons 3 persons 4 persons 5 persons 6 persons 7 persons At least Less than Tax amount Tax amount yen yen yen yen yen yen yen yen 3,500,000 yen 1,102,100 1,095,770 1,089,430 1,083,100 1,076,770 1,070,430 1,064,100 1,057,770 Amount exceeding 3,500,000 yen The tax amount for 3,500,000 yen, plus an amount equal to 45% of the portion of the amount of salary or other wage for the month after deduction of social insurance premiums and similar that exceeds 3,500,000 yen If the number of dependents and similar persons exceeds 7, the tax amount for 7 dependents and similar persons, less 1,580 yen for each person in excess of 7 If a return for deduction for Dependents, etc. regarding secondary salaries has been submitted, the tax amount found from the columns above, less 1,580 yen for each dependent or similar person, according to the number of dependents and similar persons stated in that declaration (Note) The terms used in this table have the meanings prescribed below: (i) "dependents and similar persons" means spouses for withholding deduction and relatives for withholding deduction; (ii) "social insurance premiums and similar" means social insurance premiums as prescribed in Article 74, paragraph (2) (Social Insurance Premium Deduction) and small enterprise-based mutual aid premiums and similar payments as prescribed in Article 75, paragraph (2) (Deduction for Small Enterprise-based Mutual Aid Premiums and Similar Payments). (Remarks) The tax amount is found as follows: (i) For a Resident who has submitted a salary income earner's return for deduction for Dependents, etc.: (1) First, find the amount remaining after deducting, from the amount of the Resident's salary or other wage for the month, the amount of social insurance premiums and similar deducted from that salary or other wage. (2) If the number of dependents and similar persons declared in that declaration (excluding a spouse for withholding deduction who is deemed not to be stated in that declaration pursuant to the provisions of Article 186-2 (Application of the Deduction for a Spouse for Withholding Deduction) and a relative for withholding deduction who is deemed not to be stated in that declaration pursuant to the provisions of Article 186-3 (Application of the Deduction for a Relative for Withholding Deduction), and, where a dependent or similar person is a relative residing outside Japan as prescribed in Article 194, paragraph (5) (Salary Income Earner's Return for Deduction for Dependents, Etc.) (referred to as a "relative residing outside Japan" in (4)), limited to a dependent or similar person for whom the documents prescribed in that paragraph have been submitted or presented; the same applies hereinafter in this (i)) is 7 or fewer, find the applicable row of the "Amount of salary or other wage for the month after deduction of social insurance premiums and similar" column according to the amount found under (1); the amount stated where that row intersects the applicable column of column A found according to the number of dependents and similar persons so declared is the tax amount sought. (3) If the number of dependents and similar persons declared in that declaration exceeds 7, the amount obtained by deducting 1,580 yen for each person in excess of 7 from the tax amount found under (2) according to the amount found under (1), treating the number of dependents and similar persons as 7, is the tax amount sought. (4) In the cases referred to in (2) and (3), if that declaration states that the Resident is a Person with a Disability, a widow, a single parent, or a working student (if the working student is a person set forth in Article 2, paragraph (1), item (xxxii), (b) or (c) (Definitions), where, in addition to that declaration stating that the Resident is a working student, the documents prescribed in Article 194, paragraph (4) have been submitted or presented), the number obtained by adding one person to the number of dependents and similar persons for each of these categories that applies, and, if that declaration states that there is, among the Resident's spouse in the same household or dependents, a Person with a Disability or a cohabiting Person with a Particular Disability as prescribed in Article 85, paragraph (2) (Timing for Determining Dependents and Similar Matters) (if the Person with a Disability or the cohabiting Person with a Particular Disability is a relative residing outside Japan, limited to a Person with a Disability or a cohabiting Person with a Particular Disability for whom the documents prescribed in Article 194, paragraph (5) have been submitted or presented), the number obtained by adding one person to the number of dependents and similar persons for each such person, is, respectively, the number of dependents and similar persons for the purposes of (2) and (3). (ii) For a Resident who has not submitted a salary income earner's return for deduction for Dependents, etc. (including a Resident who has submitted a return for deduction for Dependents, etc. regarding secondary salaries), deduct, from the amount of the Resident's salary or other wage for the month, the amount of social insurance premiums and similar deducted from that salary or other wage, and find the applicable row of the "Amount of salary or other wage for the month after deduction of social insurance premiums and similar" column according to the amount after that deduction; the amount stated where that row intersects column B (if a return for deduction for Dependents, etc. regarding secondary salaries has been submitted, the amount obtained by deducting 1,580 yen for each dependent or similar person declared, according to the number of dependents and similar persons declared in that declaration (excluding a spouse for withholding deduction who is deemed not to be stated in that declaration pursuant to the provisions of Article 186-2 and a relative for withholding deduction who is deemed not to be stated in that declaration pursuant to the provisions of Article 186-3, and, where a dependent or similar person is a person stated as prescribed in Article 195, paragraph (5) (Return for Deduction for Dependents, Etc. Regarding Secondary Salaries), limited to a dependent or similar person for whom the documents prescribed in that paragraph have been submitted or presented)) is the tax amount sought. machine translation, not official --- ## Cites - appdx-2: 第七十四条第二項 → 所得税法 第七十四条第二項 (Article 74, paragraph (2)), art-74/par-2 — https://japanlaw.org/ja/income-tax-act/amendments/20270101_508AC0000000012/text/pt-2/ch-2/sec-4/from-art-72#art-74/par-2 - appdx-2: 第七十五条第二項 → 所得税法 第七十五条第二項 (Article 75, paragraph (2)), art-75/par-2 — https://japanlaw.org/ja/income-tax-act/amendments/20270101_508AC0000000012/text/pt-2/ch-2/sec-4/from-art-72#art-75/par-2 - appdx-2: 第百八十六条の二 → 所得税法 第百八十六条の二 (Article 186-2), art-186-2 — https://japanlaw.org/ja/income-tax-act/amendments/20270101_508AC0000000012/text/pt-4/ch-2/from-art-183#art-186-2 - appdx-2: 第百八十六条の三 → 所得税法 第百八十六条の三 (Article 186-3), art-186-3 — https://japanlaw.org/ja/income-tax-act/amendments/20270101_508AC0000000012/text/pt-4/ch-2/from-art-186-3#art-186-3 - appdx-2: 第百九十四条第五項 → 所得税法 第百九十四条第五項 (Article 194, paragraph (5)), art-194/par-5 — https://japanlaw.org/ja/income-tax-act/amendments/20270101_508AC0000000012/text/pt-4/ch-2/from-art-192#art-194/par-5 - appdx-2: 第二条第一項第三十二号 → 所得税法 第二条第一項第三十二号 (Article 2, paragraph (1), item (xxxii)), art-2/par-1/item-32 — https://japanlaw.org/ja/income-tax-act/amendments/20270101_508AC0000000012/text/pt-1/ch-1/from-art-2#art-2/par-1/item-32 - appdx-2: 第百九十四条第四項 → 所得税法 第百九十四条第四項 (Article 194, paragraph (4)), art-194/par-4 — https://japanlaw.org/ja/income-tax-act/amendments/20270101_508AC0000000012/text/pt-4/ch-2/from-art-192#art-194/par-4 - appdx-2: 第八十五条第二項 → 所得税法 第八十五条第二項 (Article 85, paragraph (2)), art-85/par-2 — https://japanlaw.org/ja/income-tax-act/amendments/20270101_508AC0000000012/text/pt-2/ch-2/sec-4/from-art-84#art-85/par-2 - appdx-2: 第百九十五条第五項 → 所得税法 第百九十五条第五項 (Article 195, paragraph (5)), art-195/par-5 — https://japanlaw.org/ja/income-tax-act/amendments/20270101_508AC0000000012/text/pt-4/ch-2/from-art-195#art-195/par-5 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法 — the text as 令和八年法律第十二号 leaves it, from 2027-01-01 (https://laws.e-gov.go.jp/law/340AC0000000033/20270101_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