# 所得税法 / Income Tax Act — 別表第三 (Appended Table 3) - Law: 所得税法 (Income Tax Act), 昭和四十年法律第三十三号 - English title "Income Tax Act": Ministry of Justice translation - Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 別表第三 (Appended Table 3)（給与所得の源泉徴収税額表） — address `appdx-3` - Text: the text 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-3 - The same address in the text in force (its wording there may differ): https://japanlaw.org/ja/income-tax-act/appdx-3 - Every provision below carries its address and its place on this text's page on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. The Ministry's English is given only where this text's Japanese is a wording the Ministry translated — the same as the text in force, or for a text not yet in force, a wording it translated ahead; every other paragraph's English is machine translation. --- ## 別表第三（給与所得の源泉徴収税額表） （日額表）（第百八十五条関係） appdx-3 · https://japanlaw.org/ja/income-tax-act/amendments/20270101_508AC0000000012/text/appdx-3 （一） その日の社会保険料等控除後の給与等の金額 甲 乙 丙 扶養親族等の数 ０人 １人 ２人 ３人 ４人 ５人 ６人 ７人 以上 未満 税額 税額 税額 円 円 円 円 円 円 円 円 円 円 円 円 ３，７００円未満 ０ ０ ０ ０ ０ ０ ０ ０ その日の社会保険料等控除後の給与等の金額の３％に相当する金額 ０ ３，７００ ３，８００ ５ ０ ０ ０ ０ ０ ０ ０ １３０ ０ ３，８００ ３，９００ １０ ０ ０ ０ ０ ０ ０ ０ １３０ ０ ３，９００ ４，０００ １５ ０ ０ ０ ０ ０ ０ ０ １４０ ０ ４，０００ ４，１００ ２０ ０ ０ ０ ０ ０ ０ ０ １４０ ０ ４，１００ ４，２００ ２５ ０ ０ ０ ０ ０ ０ ０ １５０ ０ ４，２００ ４，３００ ３０ ０ ０ ０ ０ ０ ０ ０ １５０ ０ ４，３００ ４，４００ ３５ ０ ０ ０ ０ ０ ０ ０ １７０ ０ ４，４００ ４，５００ ４０ ０ ０ ０ ０ ０ ０ ０ １８０ ０ ４，５００ ４，６００ ４５ ０ ０ ０ ０ ０ ０ ０ ２００ ０ ４，６００ ４，７００ ５０ ０ ０ ０ ０ ０ ０ ０ ２１０ ０ ４，７００ ４，８００ ５５ ０ ０ ０ ０ ０ ０ ０ ２３０ ０ ４，８００ ４，９００ ６０ ５ ０ ０ ０ ０ ０ ０ ２４０ ０ ４，９００ ５，０００ ６５ １０ ０ ０ ０ ０ ０ ０ ２６０ ０ ５，０００ ５，１００ ７０ １５ ０ ０ ０ ０ ０ ０ ２７０ ０ ５，１００ ５，２００ ７５ ２０ ０ ０ ０ ０ ０ ０ ２８０ ０ ５，２００ ５，３００ ８０ ２５ ０ ０ ０ ０ ０ ０ ３００ ０ ５，３００ ５，４００ ８５ ３０ ０ ０ ０ ０ ０ ０ ３１０ ０ ５，４００ ５，５００ ９０ ３５ ０ ０ ０ ０ ０ ０ ３３０ ０ ５，５００ ５，６００ ９５ ４０ ０ ０ ０ ０ ０ ０ ３４０ ０ ５，６００ ５，７００ １００ ４５ ０ ０ ０ ０ ０ ０ ３６０ ０ ５，７００ ５，８００ １０５ ５０ ０ ０ ０ ０ ０ ０ ３７０ ０ ５，８００ ５，９００ １０５ ５５ ０ ０ ０ ０ ０ ０ ３９０ ０ ５，９００ ６，０００ １１０ ６０ ５ ０ ０ ０ ０ ０ ４００ ０ ６，０００ ６，１００ １１５ ６０ １０ ０ ０ ０ ０ ０ ４２０ ０ ６，１００ ６，２００ １１５ ６５ １０ ０ ０ ０ ０ ０ ４４０ ０ ６，２００ ６，３００ １２０ ７０ １５ ０ ０ ０ ０ ０ ４７０ ０ ６，３００ ６，４００ １２５ ７０ ２０ ０ ０ ０ ０ ０ ５１０ ０ ６，４００ ６，５００ １３０ ７５ ２０ ０ ０ ０ ０ ０ ５４０ ０ ６，５００ ６，６００ １３０ ８０ ２５ ０ ０ ０ ０ ０ ５８０ ０ ６，６００ ６，７００ １３５ ８０ ３０ ０ ０ ０ ０ ０ ６１０ ０ ６，７００ ６，８００ １４０ ８５ ３５ ０ ０ ０ ０ ０ ６５０ ０ ６，８００ ６，９００ １４０ ９０ ３５ ０ ０ ０ ０ ０ ６８０ ０ ６，９００ ７，０００ １４５ ９５ ４０ ０ ０ ０ ０ ０ ７２０ ０ ７，０００ ７，１００ １５０ ９５ ４５ ０ ０ ０ ０ ０ ７５０ ０ ７，１００ ７，２００ １５０ １００ ４５ ０ ０ ０ ０ ０ ７８０ ０ ７，２００ ７，３００ １５５ １０５ ５０ ０ ０ ０ ０ ０ ８００ ０ ７，３００ ７，４００ １６０ １０５ ５５ ０ ０ ０ ０ ０ ８３０ ０ ７，４００ ７，５００ １６５ １１０ ５５ ５ ０ ０ ０ ０ ８６０ ０ ７，５００ ７，６００ １６５ １１５ ６０ １０ ０ ０ ０ ０ ９００ ０ ７，６００ ７，７００ １７０ １１５ ６５ １０ ０ ０ ０ ０ ９３０ ０ ７，７００ ７，８００ １７５ １２０ ７０ １５ ０ ０ ０ ０ ９６０ ０ ７，８００ ７，９００ １７５ １２５ ７０ ２０ ０ ０ ０ ０ １，０００ ０ ７，９００ ８，０００ １８０ １３０ ７５ ２０ ０ ０ ０ ０ １，０３０ ０ ８，０００ ８，１００ １８５ １３０ ８０ ２５ ０ ０ ０ ０ １，０６０ ０ ８，１００ ８，２００ １８５ １３５ ８０ ３０ ０ ０ ０ ０ １，１００ ０ （二） その日の社会保険料等控除後の給与等の金額 甲 乙 丙 扶養親族等の数 ０人 １人 ２人 ３人 ４人 ５人 ６人 ７人 以上 未満 税額 税額 税額 円 円 円 円 円 円 円 円 円 円 円 円 ８，２００ ８，３００ １９０ １４０ ８５ ３５ ０ ０ ０ ０ １，１３０ ０ ８，３００ ８，４００ １９５ １４０ ９０ ３５ ０ ０ ０ ０ １，１６０ ０ ８，４００ ８，５００ ２００ １４５ ９０ ４０ ０ ０ ０ ０ １，１９０ ０ ８，５００ ８，６００ ２００ １５０ ９５ ４５ ０ ０ ０ ０ １，２３０ ０ ８，６００ ８，７００ ２０５ １５０ １００ ４５ ０ ０ ０ ０ １，２６０ ０ ８，７００ ８，８００ ２１０ １５５ １０５ ５０ ０ ０ ０ ０ １，２９０ ０ ８，８００ ８，９００ ２１０ １６０ １０５ ５５ ０ ０ ０ ０ １，３３０ ０ ８，９００ ９，０００ ２１５ １６５ １１０ ５５ ５ ０ ０ ０ １，３６０ ０ ９，０００ ９，１００ ２２０ １６５ １１５ ６０ １０ ０ ０ ０ １，３９０ ０ ９，１００ ９，２００ ２２０ １７０ １１５ ６５ １０ ０ ０ ０ １，４３０ ０ ９，２００ ９，３００ ２２５ １７５ １２０ ７０ １５ ０ ０ ０ １，４６０ ０ ９，３００ ９，４００ ２３０ １７５ １２５ ７０ ２０ ０ ０ ０ １，４９０ ０ ９，４００ ９，５００ ２３５ １８０ １２５ ７５ ２０ ０ ０ ０ １，５２０ ０ ９，５００ ９，６００ ２３５ １８５ １３０ ８０ ２５ ０ ０ ０ １，５６０ ０ ９，６００ ９，７００ ２４０ １８５ １３５ ８０ ３０ ０ ０ ０ １，６００ ０ ９，７００ ９，８００ ２４５ １９０ １４０ ８５ ３０ ０ ０ ０ １，６４０ ０ ９，８００ ９，９００ ２４５ １９５ １４０ ９０ ３５ ０ ０ ０ １，６７０ ０ ９，９００ １０，０００ ２５０ ２００ １４５ ９０ ４０ ０ ０ ０ １，７１０ ０ １０，０００ １０，１００ ２５５ ２００ １５０ ９５ ４５ ０ ０ ０ １，７５０ １ １０，１００ １０，２００ ２６０ ２０５ １５５ １００ ４５ ０ ０ ０ １，７９０ ４ １０，２００ １０，３００ ２６０ ２１０ １５５ １０５ ５０ ０ ０ ０ １，８１０ ８ １０，３００ １０，４００ ２６５ ２１５ １６０ １１０ ５５ ０ ０ ０ １，８４０ １１ １０，４００ １０，５００ ２７０ ２１５ １６５ １１０ ６０ ５ ０ ０ １，８７０ １５ １０，５００ １０，６００ ２８０ ２２０ １７０ １１５ ６５ １０ ０ ０ １，８９０ １８ １０，６００ １０，７００ ２８５ ２２５ １７５ １２０ ６５ １５ ０ ０ １，９２０ ２２ １０，７００ １０，８００ ２９５ ２３０ １７５ １２５ ７０ ２０ ０ ０ １，９５０ ２５ １０，８００ １０，９００ ３００ ２３５ １８０ １３０ ７５ ２０ ０ ０ １，９９０ ２９ １０，９００ １１，０００ ３１０ ２３５ １８５ １３０ ８０ ２５ ０ ０ ２，０２０ ３２ １１，０００ １１，１００ ３２０ ２４０ １９０ １３５ ８５ ３０ ０ ０ ２，０５０ ３６ １１，１００ １１，２００ ３２５ ２４５ １９５ １４０ ８５ ３５ ０ ０ ２，０９０ ３９ １１，２００ １１，３００ ３３５ ２５０ １９５ １４５ ９０ ４０ ０ ０ ２，１２０ ４３ １１，３００ １１，４００ ３４０ ２５５ ２００ １５０ ９５ ４０ ０ ０ ２，１５０ ４６ １１，４００ １１，５００ ３５０ ２５５ ２０５ １５０ １００ ４５ ０ ０ ２，１９０ ５０ １１，５００ １１，６００ ３６０ ２６０ ２１０ １５５ １０５ ５０ ０ ０ ２，２２０ ５３ １１，６００ １１，７００ ３６５ ２６５ ２１５ １６０ １０５ ５５ ０ ０ ２，２５０ ５７ １１，７００ １１，８００ ３７５ ２７０ ２１５ １６５ １１０ ６０ ５ ０ ２，２９０ ６０ １１，８００ １１，９００ ３８０ ２７５ ２２０ １７０ １１５ ６０ １０ ０ ２，３２０ ６４ １１，９００ １２，０００ ３９０ ２８５ ２２５ １７０ １２０ ６５ １５ ０ ２，３６０ ６７ １２，０００ １２，１００ ４００ ２９０ ２３０ １７５ １２５ ７０ １５ ０ ２，３９０ ７１ １２，１００ １２，２００ ４０５ ３００ ２３５ １８０ １２５ ７５ ２０ ０ ２，４２０ ７４ １２，２００ １２，３００ ４１５ ３１０ ２３５ １８５ １３０ ８０ ２５ ０ ２，４６０ ７８ １２，３００ １２，４００ ４２０ ３１５ ２４０ １９０ １３５ ８０ ３０ ０ ２，４９０ ８１ １２，４００ １２，５００ ４３０ ３２５ ２４５ １９０ １４０ ８５ ３５ ０ ２，５２０ ８５ １２，５００ １２，６００ ４４０ ３３０ ２５０ １９５ １４５ ９０ ３５ ０ ２，５５０ ８８ １２，６００ １２，７００ ４４５ ３４０ ２５５ ２００ １４５ ９５ ４０ ０ ２，５８０ ９２ １２，７００ １２，８００ ４５５ ３５０ ２５５ ２０５ １５０ １００ ４５ ０ ２，６１０ ９５ １２，８００ １２，９００ ４６０ ３５５ ２６０ ２１０ １５５ １００ ５０ ０ ２，６４０ ９９ １２，９００ １３，０００ ４７０ ３６５ ２６５ ２１０ １６０ １０５ ５５ ０ ２，６８０ １０２ １３，０００ １３，１００ ４８０ ３７０ ２７０ ２１５ １６５ １１０ ５５ ５ ２，７４０ １０６ １３，１００ １３，２００ ４８５ ３８０ ２７５ ２２０ １６５ １１５ ６０ １０ ２，７９０ １０９ （三） その日の社会保険料等控除後の給与等の金額 甲 乙 丙 扶養親族等の数 ０人 １人 ２人 ３人 ４人 ５人 ６人 ７人 以上 未満 税額 税額 税額 円 円 円 円 円 円 円 円 円 円 円 円 １３，２００ １３，３００ ４９５ ３９０ ２８５ ２２５ １７０ １２０ ６５ １５ ２，８５０ １１３ １３，３００ １３，４００ ５００ ３９５ ２９０ ２３０ １７５ １２０ ７０ １５ ２，９００ １１６ １３，４００ １３，５００ ５１０ ４０５ ３００ ２３０ １８０ １２５ ７５ ２０ ２，９６０ １２０ １３，５００ １３，６００ ５２０ ４１０ ３０５ ２３５ １８５ １３０ ７５ ２５ ３，０１０ １２３ １３，６００ １３，７００ ５２５ ４２０ ３１５ ２４０ １８５ １３５ ８０ ３０ ３，０７０ １２７ １３，７００ １３，８００ ５３５ ４３０ ３２５ ２４５ １９０ １４０ ８５ ３５ ３，１２０ １３１ １３，８００ １３，９００ ５４０ ４３５ ３３０ ２５０ １９５ １４０ ９０ ３５ ３，１８０ １３５ １３，９００ １４，０００ ５５０ ４４５ ３４０ ２５０ ２００ １４５ ９５ ４０ ３，２４０ １３９ １４，０００ １４，１００ ５６０ ４５０ ３４５ ２５５ ２０５ １５０ ９５ ４５ ３，２９０ １４３ １４，１００ １４，２００ ５６５ ４６０ ３５５ ２６０ ２０５ １５５ １００ ５０ ３，３５０ １４７ １４，２００ １４，３００ ５７５ ４７０ ３６５ ２６５ ２１０ １６０ １０５ ５５ ３，４００ １５１ １４，３００ １４，４００ ５８０ ４７５ ３７０ ２７０ ２１５ １６０ １１０ ５５ ３，４６０ １５５ １４，４００ １４，５００ ５９０ ４８５ ３８０ ２７５ ２２０ １６５ １１５ ６０ ３，５１０ １５９ １４，５００ １４，６００ ６００ ４９０ ３８５ ２８０ ２２５ １７０ １１５ ６５ ３，５７０ １６３ １４，６００ １４，７００ ６０５ ５００ ３９５ ２９０ ２２５ １７５ １２０ ７０ ３，６２０ １６７ １４，７００ １４，８００ ６１５ ５１０ ４０５ ２９５ ２３０ １８０ １２５ ７５ ３，６８０ １７１ １４，８００ １４，９００ ６２０ ５１５ ４１０ ３０５ ２３５ １８０ １３０ ７５ ３，７３０ １７５ １４，９００ １５，０００ ６３０ ５２５ ４２０ ３１５ ２４０ １８５ １３５ ８０ ３，７９０ １７９ １５，０００ １５，１００ ６４０ ５３０ ４２５ ３２０ ２４５ １９０ １３５ ８５ ３，８５０ １８３ １５，１００ １５，２００ ６４５ ５４０ ４３５ ３３０ ２４５ １９５ １４０ ９０ ３，９００ １８７ １５，２００ １５，３００ ６６０ ５５０ ４４５ ３３５ ２５０ ２００ １４５ ９５ ３，９６０ １９１ １５，３００ １５，４００ ６８０ ５５５ ４５０ ３４５ ２５５ ２００ １５０ ９５ ４，０１０ １９５ １５，４００ １５，５００ ６９５ ５６５ ４６０ ３５５ ２６０ ２０５ １５５ １００ ４，０７０ １９９ １５，５００ １５，６００ ７１０ ５７０ ４６５ ３６０ ２６５ ２１０ １５５ １０５ ４，１２０ ２０３ １５，６００ １５，７００ ７２５ ５８０ ４７５ ３７０ ２６５ ２１５ １６０ １１０ ４，１８０ ２０７ １５，７００ １５，８００ ７４０ ５９０ ４８５ ３７５ ２７０ ２２０ １６５ １１５ ４，２３０ ２１１ １５，８００ １５，９００ ７６０ ５９５ ４９０ ３８５ ２８０ ２２０ １７０ １１５ ４，２９０ ２１５ １５，９００ １６，０００ ７７５ ６０５ ５００ ３９５ ２９０ ２２５ １７５ １２０ ４，３４０ ２１９ １６，０００ １６，１００ ７９０ ６１０ ５０５ ４００ ２９５ ２３０ １７５ １２５ ４，３９０ ２２３ １６，１００ １６，２００ ８０５ ６２０ ５１５ ４１０ ３０５ ２３５ １８０ １３０ ４，４５０ ２２７ １６，２００ １６，３００ ８２０ ６３０ ５２５ ４１５ ３１０ ２４０ １８５ １３５ ４，５００ ２３１ １６，３００ １６，４００ ８４０ ６３５ ５３０ ４２５ ３２０ ２４０ １９０ １３５ ４，５５０ ２３５ １６，４００ １６，５００ ８５５ ６４５ ５４０ ４３５ ３３０ ２４５ １９５ １４０ ４，６００ ２３９ １６，５００ １６，６００ ８７０ ６６０ ５４５ ４４０ ３３５ ２５０ １９５ １４５ ４，６６０ ２４３ １６，６００ １６，７００ ８８５ ６７５ ５５５ ４５０ ３４５ ２５５ ２００ １５０ ４，７１０ ２４７ １６，７００ １６，８００ ９００ ６９０ ５６５ ４５５ ３５０ ２６０ ２０５ １５５ ４，７６０ ２５１ １６，８００ １６，９００ ９２０ ７０５ ５７０ ４６５ ３６０ ２６０ ２１０ １５５ ４，８１０ ２５５ １６，９００ １７，０００ ９３５ ７２５ ５８０ ４７５ ３７０ ２６５ ２１５ １６０ ４，８７０ ２５９ １７，０００ １７，１００ ９５０ ７４０ ５８５ ４８０ ３７５ ２７０ ２１５ １６５ ４，９２０ ２６３ １７，１００ １７，２００ ９６５ ７５５ ５９５ ４９０ ３８５ ２８０ ２２０ １７０ ４，９７０ ２６７ １７，２００ １７，３００ ９８０ ７７０ ６０５ ４９５ ３９０ ２８５ ２２５ １７５ ５，０２０ ２７１ １７，３００ １７，４００ １，０００ ７８５ ６１０ ５０５ ４００ ２９５ ２３０ １７５ ５，０８０ ２７５ １７，４００ １７，５００ １，０１５ ８０５ ６２０ ５１５ ４１０ ３００ ２３５ １８０ ５，１３０ ２７９ １７，５００ １７，６００ １，０３０ ８２０ ６２５ ５２０ ４１５ ３１０ ２３５ １８５ ５，１８０ ２８３ １７，６００ １７，７００ １，０４５ ８３５ ６３５ ５３０ ４２５ ３２０ ２４０ １９０ ５，２３０ ２８７ １７，７００ １７，８００ １，０６０ ８５０ ６４５ ５３５ ４３０ ３２５ ２４５ １９５ ５，２８０ ２９１ １７，８００ １７，９００ １，０８０ ８６５ ６５５ ５４５ ４４０ ３３５ ２５０ １９５ ５，３３０ ２９５ １７，９００ １８，０００ １，０９５ ８８５ ６７０ ５５５ ４５０ ３４０ ２５５ ２００ ５，３８０ ２９９ １８，０００ １８，１００ １，１１０ ９００ ６９０ ５６０ ４５５ ３５０ ２５５ ２０５ ５，４３０ ３０３ １８，１００ １８，２００ １，１２５ ９１５ ７０５ ５７０ ４６５ ３６０ ２６０ ２１０ ５，４７０ ３０７ （四） その日の社会保険料等控除後の給与等の金額 甲 乙 丙 扶養親族等の数 ０人 １人 ２人 ３人 ４人 ５人 ６人 ７人 以上 未満 税額 税額 税額 円 円 円 円 円 円 円 円 円 円 円 円 １８，２００ １８，３００ １，１４０ ９３０ ７２０ ５７５ ４７０ ３６５ ２６５ ２１５ ５，５２０ ３１１ １８，３００ １８，４００ １，１６０ ９５０ ７３５ ５８５ ４８０ ３７５ ２７０ ２１５ ５，５７０ ３１５ １８，４００ １８，５００ １，１７５ ９６５ ７５５ ５９５ ４９０ ３８５ ２８０ ２２０ ５，６２０ ３１９ １８，５００ １８，６００ １，１９５ ９８５ ７７０ ６０５ ５００ ３９０ ２８５ ２２５ ５，６７０ ３２３ １８，６００ １８，７００ １，２１５ １，０００ ７９０ ６１０ ５０５ ４００ ２９５ ２３０ ５，７１０ ３２７ １８，７００ １８，８００ １，２３０ １，０２０ ８１０ ６２０ ５１５ ４１０ ３０５ ２３５ ５，７６０ ３３１ １８，８００ １８，９００ １，２５０ １，０４０ ８２５ ６３０ ５２５ ４２０ ３１５ ２４０ ５，８１０ ３３５ １８，９００ １９，０００ １，２６５ １，０５５ ８４５ ６４０ ５３５ ４３０ ３２５ ２４５ ５，８６０ ３３９ １９，０００ １９，１００ １，２８５ １，０７５ ８６０ ６５０ ５４５ ４３５ ３３０ ２５０ ５，９１０ ３４３ １９，１００ １９，２００ １，３０５ １，０９０ ８８０ ６７０ ５５０ ４４５ ３４０ ２５５ ５，９５０ ３４７ １９，２００ １９，３００ １，３２０ １，１１０ ９００ ６８５ ５６０ ４５５ ３５０ ２５５ ６，０００ ３５１ １９，３００ １９，４００ １，３４０ １，１３０ ９１５ ７０５ ５７０ ４６５ ３６０ ２６０ ６，０５０ ３５５ １９，４００ １９，５００ １，３５５ １，１４５ ９３５ ７２５ ５８０ ４７５ ３７０ ２６５ ６，１００ ３５９ １９，５００ １９，６００ １，３７５ １，１６５ ９５０ ７４０ ５９０ ４８０ ３７５ ２７０ ６，１５０ ３６３ １９，６００ １９，７００ １，３９５ １，１８０ ９７０ ７６０ ５９５ ４９０ ３８５ ２８０ ６，１９０ ３６７ １９，７００ １９，８００ １，４１０ １，２００ ９９０ ７７５ ６０５ ５００ ３９５ ２９０ ６，２４０ ３７２ １９，８００ １９，９００ １，４３０ １，２２０ １，００５ ７９５ ６１５ ５１０ ４０５ ３００ ６，２９０ ３８０ １９，９００ ２０，０００ １，４４５ １，２３５ １，０２５ ８１５ ６２５ ５２０ ４１５ ３０５ ６，３４０ ３８８ ２０，０００ ２０，１００ １，４６５ １，２５５ １，０４０ ８３０ ６３５ ５２５ ４２０ ３１５ ６，３９０ ３９６ ２０，１００ ２０，２００ １，４８５ １，２７０ １，０６０ ８５０ ６４０ ５３５ ４３０ ３２５ ６，４３０ ４０４ ２０，２００ ２０，３００ １，５００ １，２９０ １，０８０ ８６５ ６５５ ５４５ ４４０ ３３５ ６，４８０ ４１２ ２０，３００ ２０，４００ １，５２０ １，３１０ １，０９５ ８８５ ６７５ ５５５ ４５０ ３４５ ６，５３０ ４２０ ２０，４００ ２０，５００ １，５３５ １，３２５ １，１１５ ９０５ ６９０ ５６５ ４６０ ３５０ ６，５８０ ４２８ ２０，５００ ２０，６００ １，５５５ １，３４５ １，１３０ ９２０ ７１０ ５７０ ４６５ ３６０ ６，６３０ ４３６ ２０，６００ ２０，７００ １，５７５ １，３６０ １，１５０ ９４０ ７３０ ５８０ ４７５ ３７０ ６，６７０ ４４４ ２０，７００ ２０，８００ １，５９０ １，３８０ １，１７０ ９５５ ７４５ ５９０ ４８５ ３８０ ６，７２０ ４５２ ２０，８００ ２０，９００ １，６１０ １，４００ １，１８５ ９７５ ７６５ ６００ ４９５ ３９０ ６，７７０ ４６０ ２０，９００ ２１，０００ １，６２５ １，４１５ １，２０５ ９９５ ７８０ ６１０ ５０５ ３９５ ６，８２０ ４６８ ２１，０００ ２１，１００ １，６４５ １，４３５ １，２２０ １，０１０ ８００ ６１５ ５１０ ４０５ ６，８７０ ４７６ ２１，１００ ２１，２００ １，６６５ １，４５０ １，２４０ １，０３０ ８２０ ６２５ ５２０ ４１５ ６，９１０ ４８４ ２１，２００ ２１，３００ １，６８０ １，４７０ １，２６０ １，０４５ ８３５ ６３５ ５３０ ４２５ ６，９６０ ４９２ ２１，３００ ２１，４００ １，７００ １，４９０ １，２７５ １，０６５ ８５５ ６４５ ５４０ ４３５ ７，０１０ ５００ ２１，４００ ２１，５００ １，７１５ １，５０５ １，２９５ １，０８５ ８７０ ６６０ ５５０ ４４０ ７，０６０ ５０８ ２１，５００ ２１，６００ １，７３５ １，５２５ １，３１０ １，１００ ８９０ ６８０ ５５５ ４５０ ７，１００ ５１６ ２１，６００ ２１，７００ １，７５５ １，５４０ １，３３０ １，１２０ ９１０ ６９５ ５６５ ４６０ ７，１３０ ５２４ ２１，７００ ２１，８００ １，７７０ １，５６０ １，３５０ １，１３５ ９２５ ７１５ ５７５ ４７０ ７，１６０ ５３２ ２１，８００ ２１，９００ １，７９０ １，５８０ １，３６５ １，１５５ ９４５ ７３５ ５８５ ４８０ ７，１９０ ５４０ ２１，９００ ２２，０００ １，８０５ １，５９５ １，３８５ １，１７５ ９６０ ７５０ ５９５ ４８５ ７，２３０ ５４８ ２２，０００ ２２，１００ １，８２５ １，６１５ １，４００ １，１９０ ９８０ ７７０ ６００ ４９５ ７，２６０ ５５６ ２２，１００ ２２，２００ １，８４５ １，６３０ １，４２０ １，２１０ １，０００ ７８５ ６１０ ５０５ ７，２９０ ５６４ ２２，２００ ２２，３００ １，８６０ １，６５０ １，４４０ １，２２５ １，０１５ ８０５ ６２０ ５１５ ７，３３０ ５７２ ２２，３００ ２２，４００ １，８８０ １，６７０ １，４５５ １，２４５ １，０３５ ８２５ ６３０ ５２５ ７，３６０ ５８０ ２２，４００ ２２，５００ １，８９５ １，６８５ １，４７５ １，２６５ １，０５０ ８４０ ６４０ ５３０ ７，３９０ ５８８ ２２，５００ ２２，６００ １，９１５ １，７０５ １，４９０ １，２８０ １，０７０ ８６０ ６５０ ５４０ ７，４３０ ５９６ ２２，６００ ２２，７００ １，９３５ １，７２０ １，５１０ １，３００ １，０９０ ８７５ ６６５ ５５０ ７，４６０ ６０４ ２２，７００ ２２，８００ １，９５０ １，７４０ １，５３０ １，３１５ １，１０５ ８９５ ６８５ ５６０ ７，４９０ ６１２ ２２，８００ ２２，９００ １，９７０ １，７６０ １，５４５ １，３３５ １，１２５ ９１５ ７００ ５７０ ７，５２０ ６２０ ２２，９００ ２３，０００ １，９８５ １，７７５ １，５６５ １，３５５ １，１４０ ９３０ ７２０ ５７５ ７，５７０ ６２８ ２３，０００ ２３，１００ ２，００５ １，７９５ １，５８０ １，３７０ １，１６０ ９５０ ７４０ ５８５ ７，６２０ ６３６ ２３，１００ ２３，２００ ２，０２５ １，８１０ １，６００ １，３９０ １，１８０ ９６５ ７５５ ５９５ ７，６７０ ６４４ （五） その日の社会保険料等控除後の給与等の金額 甲 乙 丙 扶養親族等の数 ０人 １人 ２人 ３人 ４人 ５人 ６人 ７人 以上 未満 税額 税額 税額 円 円 円 円 円 円 円 円 円 円 円 円 ２３，２００ ２３，３００ ２，０４０ １，８３０ １，６２０ １，４０５ １，１９５ ９８５ ７７５ ６０５ ７，７２０ ６５２ ２３，３００ ２３，４００ ２，０６０ １，８５０ １，６３５ １，４２５ １，２１５ １，００５ ７９０ ６１５ ７，７７０ ６６０ ２３，４００ ２３，５００ ２，０７５ １，８６５ １，６５５ １，４４５ １，２３０ １，０２０ ８１０ ６２０ ７，８２０ ６６８ ２３，５００ ２３，６００ ２，０９５ １，８８５ １，６７０ １，４６０ １，２５０ １，０４０ ８３０ ６３０ ７，８７０ ６７６ ２３，６００ ２３，７００ ２，１１５ １，９００ １，６９０ １，４８０ １，２７０ １，０６０ ８４５ ６４０ ７，９２０ ６８４ ２３，７００ ２３，８００ ２，１３５ １，９２０ １，７１０ １，５００ １，２９０ １，０８０ ８６５ ６５５ ７，９７０ ６９２ ２３，８００ ２３，９００ ２，１５５ １，９４０ １，７３０ １，５２０ １，３１０ １，１００ ８８５ ６７５ ８，０２０ ７００ ２３，９００ ２４，０００ ２，１７５ １，９６０ １，７５０ １，５４０ １，３３０ １，１２０ ９０５ ６９５ ８，０７０ ７０８ ２４，０００円 ２，１８５ １，９７０ １，７６０ １，５５０ １，３４０ １，１３０ ９１５ ７０５ ８，１２０ ７１６ ２４，０００円を超え２６，５００円に満たない金額 ２４，０００円の場合の税額に、その日の社会保険料等控除後の給与等の金額のうち２４，０００円を超える金額の２０％に相当する金額を加算した金額 ８，１２０円に、その日の社会保険料等控除後の給与等の金額のうち２４，０００円を超える金額の４０％に相当する金額を加算した金額 ７１６円に、その日の社会保険料等控除後の給与等の金額のうち２４，０００円を超える金額の１０％に相当する金額を加算した金額 円 円 円 円 円 円 円 円 円 ２６，５００円 ２，６８５ ２，４７０ ２，２６０ ２，０５０ １，８４０ １，６３０ １，４１５ １，２０５ ９６６ ２６，５００円を超え３２，５００円に満たない金額 ２６，５００円の場合の税額に、その日の社会保険料等控除後の給与等の金額のうち２６，５００円を超える金額の２３％に相当する金額を加算した金額 ９６６円に、その日の社会保険料等控除後の給与等の金額のうち２６，５００円を超える金額の２０％に相当する金額を加算した金額 円 円 円 円 円 円 円 円 円 ３２，５００円 ４，０６５ ３，８５０ ３，６４０ ３，４３０ ３，２２０ ３，０１０ ２，７９５ ２，５８５ ２，１６６ ３２，５００円を超え５８，０００円に満たない金額 ３２，５００円の場合の税額に、その日の社会保険料等控除後の給与等の金額のうち３２，５００円を超える金額の３３％に相当する金額を加算した金額 ２，１６６円に、その日の社会保険料等控除後の給与等の金額のうち３２，５００円を超える金額の２５％に相当する金額を加算した金額 （六） その日の社会保険料等控除後の給与等の金額 甲 乙 丙 扶養親族等の数 ０人 １人 ２人 ３人 ４人 ５人 ６人 ７人 以上 未満 税額 税額 税額 円 円 円 円 円 円 円 円 円 円 ５８，０００円 １２，４８０ １２，２６５ １２，０５５ １１，８４５ １１，６３５ １１，４２５ １１，２１０ １１，０００ ２１，７２０ ８，５４１ ５８，０００円を超え７１，０００円に満たない金額 ５８，０００円の場合の税額に、その日の社会保険料等控除後の給与等の金額のうち５８，０００円を超える金額の４０％に相当する金額を加算した金額 ２１，７２０円に、その日の社会保険料等控除後の給与等の金額のうち５８，０００円を超える金額の４５％に相当する金額を加算した金額 ８，５４１円に、その日の社会保険料等控除後の給与等の金額のうち５８，０００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 ７１，０００円 １７，８３５ １７，６２０ １７，４１０ １７，２００ １６，９９０ １６，７８０ １６，５６５ １６，３５５ ７１，０００円を超え７２，５００円に満たない金額 ７１，０００円の場合の税額に、その日の社会保険料等控除後の給与等の金額のうち７１，０００円を超える金額の４０％に相当する金額を加算した金額 円 円 円 円 円 円 円 円 ７２，５００円 １８，６１５ １８，４００ １８，１９０ １７，９８０ １７，７７０ １７，５６０ １７，３４５ １７，１３５ ７２，５００円を超え７３，５００円に満たない金額 ７２，５００円の場合の税額に、その日の社会保険料等控除後の給与等の金額のうち７２，５００円を超える金額の４０％に相当する金額を加算した金額 円 円 円 円 円 円 円 円 ７３，５００円 １９，１９５ １８，９８０ １８，７７０ １８，５６０ １８，３５０ １８，１４０ １７，９２５ １７，７１５ ７３，５００円を超え７５，０００円に満たない金額 ７３，５００円の場合の税額に、その日の社会保険料等控除後の給与等の金額のうち７３，５００円を超える金額の４０％に相当する金額を加算した金額 円 円 円 円 円 円 円 円 ７５，０００円 １９，９７５ １９，７６０ １９，５５０ １９，３４０ １９，１３０ １８，９２０ １８，７０５ １８，４９５ ７５，０００円を超え１１６，５００円に満たない金額 ７５，０００円の場合の税額に、その日の社会保険料等控除後の給与等の金額のうち７５，０００円を超える金額の４０％に相当する金額を加算した金額 （七） その日の社会保険料等控除後の給与等の金額 甲 乙 丙 扶養親族等の数 ０人 １人 ２人 ３人 ４人 ５人 ６人 ７人 以上 未満 税額 税額 税額 円 円 円 円 円 円 円 円 円 １１６，５００円 ３６，５７５ ３６，３６０ ３６，１５０ ３５，９４０ ３５，７３０ ３５，５２０ ３５，３０５ ３５，０９５ ２７，８４６ １１６，５００円を超える金額 １１６，５００円の場合の税額に、その日の社会保険料等控除後の給与等の金額のうち１１６，５００円を超える金額の４５％に相当する金額を加算した金額 ２７，８４６円に、その日の社会保険料等控除後の給与等の金額のうち１１６，５００円を超える金額の４０％に相当する金額を加算した金額 扶養親族等の数が７人を超える場合には、扶養親族等の数が７人の場合の税額から、その７人を超える１人ごとに５０円を控除した金額 従たる給与についての扶養控除等申告書が提出されている場合には、当該申告書に記載された扶養親族等の数に応じ、扶養親族等１人ごとに５０円を、上の各欄によつて求めた税額から控除した金額 ― （注）　この表における用語については、次に定めるところによる。 （一）　「扶養親族等」とは、源泉控除対象配偶者及び源泉控除対象親族をいう。 （二）　「社会保険料等」とは、第七十四条第二項（社会保険料控除）に規定する社会保険料及び第七十五条第二項（小規模企業共済等掛金控除）に規定する小規模企業共済等掛金をいう。 （備考） 税額の求め方は、次のとおりである。 （一）　給与所得者の扶養控除等申告書の提出があつた居住者については、 （１）　まず、その居住者のその日の給与等の金額から、その給与等の金額から控除される社会保険料等の金額を控除した金額を求める。 （２）　当該申告書により申告された扶養親族等（第百八十六条の二（源泉控除対象配偶者に係る控除の適用）の規定により当該申告書に記載がされていないものとされる源泉控除対象配偶者及び第百八十六条の三（源泉控除対象親族に係る控除の適用）の規定により当該申告書に記載がされていないものとされる源泉控除対象親族を除くものとし、当該扶養親族等が第百九十四条第五項（給与所得者の扶養控除等申告書）に規定する国外居住親族（（４）において「国外居住親族」という。）である場合には同項に規定する書類の提出又は提示がされた扶養親族等に限る。以下この（一）において同じ。）の数が７人以下である場合には、（１）により求めた金額に応じて「その日の社会保険料等控除後の給与等の金額」欄の該当する行を求め、その行とその申告された扶養親族等の数に応じて求めた甲欄の該当欄との交わるところに記載されている金額が、その求める税額である。 （３）　当該申告書により申告された扶養親族等の数が７人を超える場合には、（１）により求めた金額に応じて、扶養親族等の数が７人であるものとして（２）により求めた税額から、扶養親族等の数が７人を超える１人ごとに５０円を控除した金額が、その求める税額である。 （４）　（２）及び（３）の場合において、当該申告書にその居住者が障害者、寡婦、ひとり親又は勤労学生に該当する旨の記載があるとき（当該勤労学生が第二条第一項第三十二号ロ又はハ（定義）に掲げる者に該当するときは、当該申告書に勤労学生に該当する旨の記載があるほか、第百九十四条第四項に規定する書類の提出又は提示があつたとき）は、扶養親族等の数にこれらの一に該当するごとに１人を加算した数を、当該申告書にその居住者の同一生計配偶者又は扶養親族のうちに障害者又は第八十五条第二項（扶養親族等の判定の時期等）に規定する同居特別障害者（当該障害者又は同居特別障害者が国外居住親族である場合には、第百九十四条第五項に規定する書類の提出又は提示がされた障害者又は当該同居特別障害者に限る。）がある旨の記載があるときは、扶養親族等の数にこれらの一に該当するごとに１人を加算した数を、それぞれ（２）及び（３）の扶養親族等の数とする。 （二）　給与所得者の扶養控除等申告書の提出がない居住者（従たる給与についての扶養控除等申告書の提出があつた居住者を含む。）については、 （１）　（２）に該当する場合を除き、その居住者のその日の給与等の金額から、その給与等の金額から控除される社会保険料等の金額を控除し、その控除後の金額に応じて「その日の社会保険料等控除後の給与等の金額」欄の該当する行を求め、その行と乙欄との交わるところに記載されている金額（従たる給与についての扶養控除等申告書の提出があつた場合には、当該申告書により申告された扶養親族等（第百八十六条の二の規定により当該申告書に記載がされていないものとされる源泉控除対象配偶者及び第百八十六条の三の規定により当該申告書に記載がされていないものとされる源泉控除対象親族を除くものとし、当該扶養親族等が第百九十五条第五項（従たる給与についての扶養控除等申告書）の記載がされた者である場合には同項に規定する書類の提出又は提示がされた扶養親族等に限る。）の数に応じ、その申告された扶養親族等１人ごとに５０円を控除した金額）が、その求める税額である。 （２）　その給与等が第百八十五条第一項第三号（賞与以外の給与等に係る徴収税額）に掲げる給与等であるときは、その居住者のその日の給与等の金額から、その給与等の金額から控除される社会保険料等の金額を控除し、その控除後の金額に応じて「その日の社会保険料等控除後の給与等の金額」欄の該当する行を求め、その行と丙欄との交わるところに記載されている金額が、その求める税額である。 (i) Amount of salary or other wage for the day after deduction of social insurance premiums and similar Column A Column B Column C Number of dependents and similar persons 0 persons 1 person 2 persons 3 persons 4 persons 5 persons 6 persons 7 persons At least Less than Tax amount Tax amount Tax amount yen yen yen yen yen yen yen yen yen yen yen yen Less than 3,700 yen 0 0 0 0 0 0 0 0 An amount equal to 3% of the amount of salary or other wage for the day after deduction of social insurance premiums and similar 0 3,700 3,800 5 0 0 0 0 0 0 0 130 0 3,800 3,900 10 0 0 0 0 0 0 0 130 0 3,900 4,000 15 0 0 0 0 0 0 0 140 0 4,000 4,100 20 0 0 0 0 0 0 0 140 0 4,100 4,200 25 0 0 0 0 0 0 0 150 0 4,200 4,300 30 0 0 0 0 0 0 0 150 0 4,300 4,400 35 0 0 0 0 0 0 0 170 0 4,400 4,500 40 0 0 0 0 0 0 0 180 0 4,500 4,600 45 0 0 0 0 0 0 0 200 0 4,600 4,700 50 0 0 0 0 0 0 0 210 0 4,700 4,800 55 0 0 0 0 0 0 0 230 0 4,800 4,900 60 5 0 0 0 0 0 0 240 0 4,900 5,000 65 10 0 0 0 0 0 0 260 0 5,000 5,100 70 15 0 0 0 0 0 0 270 0 5,100 5,200 75 20 0 0 0 0 0 0 280 0 5,200 5,300 80 25 0 0 0 0 0 0 300 0 5,300 5,400 85 30 0 0 0 0 0 0 310 0 5,400 5,500 90 35 0 0 0 0 0 0 330 0 5,500 5,600 95 40 0 0 0 0 0 0 340 0 5,600 5,700 100 45 0 0 0 0 0 0 360 0 5,700 5,800 105 50 0 0 0 0 0 0 370 0 5,800 5,900 105 55 0 0 0 0 0 0 390 0 5,900 6,000 110 60 5 0 0 0 0 0 400 0 6,000 6,100 115 60 10 0 0 0 0 0 420 0 6,100 6,200 115 65 10 0 0 0 0 0 440 0 6,200 6,300 120 70 15 0 0 0 0 0 470 0 6,300 6,400 125 70 20 0 0 0 0 0 510 0 6,400 6,500 130 75 20 0 0 0 0 0 540 0 6,500 6,600 130 80 25 0 0 0 0 0 580 0 6,600 6,700 135 80 30 0 0 0 0 0 610 0 6,700 6,800 140 85 35 0 0 0 0 0 650 0 6,800 6,900 140 90 35 0 0 0 0 0 680 0 6,900 7,000 145 95 40 0 0 0 0 0 720 0 7,000 7,100 150 95 45 0 0 0 0 0 750 0 7,100 7,200 150 100 45 0 0 0 0 0 780 0 7,200 7,300 155 105 50 0 0 0 0 0 800 0 7,300 7,400 160 105 55 0 0 0 0 0 830 0 7,400 7,500 165 110 55 5 0 0 0 0 860 0 7,500 7,600 165 115 60 10 0 0 0 0 900 0 7,600 7,700 170 115 65 10 0 0 0 0 930 0 7,700 7,800 175 120 70 15 0 0 0 0 960 0 7,800 7,900 175 125 70 20 0 0 0 0 1,000 0 7,900 8,000 180 130 75 20 0 0 0 0 1,030 0 8,000 8,100 185 130 80 25 0 0 0 0 1,060 0 8,100 8,200 185 135 80 30 0 0 0 0 1,100 0 (ii) Amount of salary or other wage for the day after deduction of social insurance premiums and similar Column A Column B Column C Number of dependents and similar persons 0 persons 1 person 2 persons 3 persons 4 persons 5 persons 6 persons 7 persons At least Less than Tax amount Tax amount Tax amount yen yen yen yen yen yen yen yen yen yen yen yen 8,200 8,300 190 140 85 35 0 0 0 0 1,130 0 8,300 8,400 195 140 90 35 0 0 0 0 1,160 0 8,400 8,500 200 145 90 40 0 0 0 0 1,190 0 8,500 8,600 200 150 95 45 0 0 0 0 1,230 0 8,600 8,700 205 150 100 45 0 0 0 0 1,260 0 8,700 8,800 210 155 105 50 0 0 0 0 1,290 0 8,800 8,900 210 160 105 55 0 0 0 0 1,330 0 8,900 9,000 215 165 110 55 5 0 0 0 1,360 0 9,000 9,100 220 165 115 60 10 0 0 0 1,390 0 9,100 9,200 220 170 115 65 10 0 0 0 1,430 0 9,200 9,300 225 175 120 70 15 0 0 0 1,460 0 9,300 9,400 230 175 125 70 20 0 0 0 1,490 0 9,400 9,500 235 180 125 75 20 0 0 0 1,520 0 9,500 9,600 235 185 130 80 25 0 0 0 1,560 0 9,600 9,700 240 185 135 80 30 0 0 0 1,600 0 9,700 9,800 245 190 140 85 30 0 0 0 1,640 0 9,800 9,900 245 195 140 90 35 0 0 0 1,670 0 9,900 10,000 250 200 145 90 40 0 0 0 1,710 0 10,000 10,100 255 200 150 95 45 0 0 0 1,750 1 10,100 10,200 260 205 155 100 45 0 0 0 1,790 4 10,200 10,300 260 210 155 105 50 0 0 0 1,810 8 10,300 10,400 265 215 160 110 55 0 0 0 1,840 11 10,400 10,500 270 215 165 110 60 5 0 0 1,870 15 10,500 10,600 280 220 170 115 65 10 0 0 1,890 18 10,600 10,700 285 225 175 120 65 15 0 0 1,920 22 10,700 10,800 295 230 175 125 70 20 0 0 1,950 25 10,800 10,900 300 235 180 130 75 20 0 0 1,990 29 10,900 11,000 310 235 185 130 80 25 0 0 2,020 32 11,000 11,100 320 240 190 135 85 30 0 0 2,050 36 11,100 11,200 325 245 195 140 85 35 0 0 2,090 39 11,200 11,300 335 250 195 145 90 40 0 0 2,120 43 11,300 11,400 340 255 200 150 95 40 0 0 2,150 46 11,400 11,500 350 255 205 150 100 45 0 0 2,190 50 11,500 11,600 360 260 210 155 105 50 0 0 2,220 53 11,600 11,700 365 265 215 160 105 55 0 0 2,250 57 11,700 11,800 375 270 215 165 110 60 5 0 2,290 60 11,800 11,900 380 275 220 170 115 60 10 0 2,320 64 11,900 12,000 390 285 225 170 120 65 15 0 2,360 67 12,000 12,100 400 290 230 175 125 70 15 0 2,390 71 12,100 12,200 405 300 235 180 125 75 20 0 2,420 74 12,200 12,300 415 310 235 185 130 80 25 0 2,460 78 12,300 12,400 420 315 240 190 135 80 30 0 2,490 81 12,400 12,500 430 325 245 190 140 85 35 0 2,520 85 12,500 12,600 440 330 250 195 145 90 35 0 2,550 88 12,600 12,700 445 340 255 200 145 95 40 0 2,580 92 12,700 12,800 455 350 255 205 150 100 45 0 2,610 95 12,800 12,900 460 355 260 210 155 100 50 0 2,640 99 12,900 13,000 470 365 265 210 160 105 55 0 2,680 102 13,000 13,100 480 370 270 215 165 110 55 5 2,740 106 13,100 13,200 485 380 275 220 165 115 60 10 2,790 109 (iii) Amount of salary or other wage for the day after deduction of social insurance premiums and similar Column A Column B Column C Number of dependents and similar persons 0 persons 1 person 2 persons 3 persons 4 persons 5 persons 6 persons 7 persons At least Less than Tax amount Tax amount Tax amount yen yen yen yen yen yen yen yen yen yen yen yen 13,200 13,300 495 390 285 225 170 120 65 15 2,850 113 13,300 13,400 500 395 290 230 175 120 70 15 2,900 116 13,400 13,500 510 405 300 230 180 125 75 20 2,960 120 13,500 13,600 520 410 305 235 185 130 75 25 3,010 123 13,600 13,700 525 420 315 240 185 135 80 30 3,070 127 13,700 13,800 535 430 325 245 190 140 85 35 3,120 131 13,800 13,900 540 435 330 250 195 140 90 35 3,180 135 13,900 14,000 550 445 340 250 200 145 95 40 3,240 139 14,000 14,100 560 450 345 255 205 150 95 45 3,290 143 14,100 14,200 565 460 355 260 205 155 100 50 3,350 147 14,200 14,300 575 470 365 265 210 160 105 55 3,400 151 14,300 14,400 580 475 370 270 215 160 110 55 3,460 155 14,400 14,500 590 485 380 275 220 165 115 60 3,510 159 14,500 14,600 600 490 385 280 225 170 115 65 3,570 163 14,600 14,700 605 500 395 290 225 175 120 70 3,620 167 14,700 14,800 615 510 405 295 230 180 125 75 3,680 171 14,800 14,900 620 515 410 305 235 180 130 75 3,730 175 14,900 15,000 630 525 420 315 240 185 135 80 3,790 179 15,000 15,100 640 530 425 320 245 190 135 85 3,850 183 15,100 15,200 645 540 435 330 245 195 140 90 3,900 187 15,200 15,300 660 550 445 335 250 200 145 95 3,960 191 15,300 15,400 680 555 450 345 255 200 150 95 4,010 195 15,400 15,500 695 565 460 355 260 205 155 100 4,070 199 15,500 15,600 710 570 465 360 265 210 155 105 4,120 203 15,600 15,700 725 580 475 370 265 215 160 110 4,180 207 15,700 15,800 740 590 485 375 270 220 165 115 4,230 211 15,800 15,900 760 595 490 385 280 220 170 115 4,290 215 15,900 16,000 775 605 500 395 290 225 175 120 4,340 219 16,000 16,100 790 610 505 400 295 230 175 125 4,390 223 16,100 16,200 805 620 515 410 305 235 180 130 4,450 227 16,200 16,300 820 630 525 415 310 240 185 135 4,500 231 16,300 16,400 840 635 530 425 320 240 190 135 4,550 235 16,400 16,500 855 645 540 435 330 245 195 140 4,600 239 16,500 16,600 870 660 545 440 335 250 195 145 4,660 243 16,600 16,700 885 675 555 450 345 255 200 150 4,710 247 16,700 16,800 900 690 565 455 350 260 205 155 4,760 251 16,800 16,900 920 705 570 465 360 260 210 155 4,810 255 16,900 17,000 935 725 580 475 370 265 215 160 4,870 259 17,000 17,100 950 740 585 480 375 270 215 165 4,920 263 17,100 17,200 965 755 595 490 385 280 220 170 4,970 267 17,200 17,300 980 770 605 495 390 285 225 175 5,020 271 17,300 17,400 1,000 785 610 505 400 295 230 175 5,080 275 17,400 17,500 1,015 805 620 515 410 300 235 180 5,130 279 17,500 17,600 1,030 820 625 520 415 310 235 185 5,180 283 17,600 17,700 1,045 835 635 530 425 320 240 190 5,230 287 17,700 17,800 1,060 850 645 535 430 325 245 195 5,280 291 17,800 17,900 1,080 865 655 545 440 335 250 195 5,330 295 17,900 18,000 1,095 885 670 555 450 340 255 200 5,380 299 18,000 18,100 1,110 900 690 560 455 350 255 205 5,430 303 18,100 18,200 1,125 915 705 570 465 360 260 210 5,470 307 (iv) Amount of salary or other wage for the day after deduction of social insurance premiums and similar Column A Column B Column C Number of dependents and similar persons 0 persons 1 person 2 persons 3 persons 4 persons 5 persons 6 persons 7 persons At least Less than Tax amount Tax amount Tax amount yen yen yen yen yen yen yen yen yen yen yen yen 18,200 18,300 1,140 930 720 575 470 365 265 215 5,520 311 18,300 18,400 1,160 950 735 585 480 375 270 215 5,570 315 18,400 18,500 1,175 965 755 595 490 385 280 220 5,620 319 18,500 18,600 1,195 985 770 605 500 390 285 225 5,670 323 18,600 18,700 1,215 1,000 790 610 505 400 295 230 5,710 327 18,700 18,800 1,230 1,020 810 620 515 410 305 235 5,760 331 18,800 18,900 1,250 1,040 825 630 525 420 315 240 5,810 335 18,900 19,000 1,265 1,055 845 640 535 430 325 245 5,860 339 19,000 19,100 1,285 1,075 860 650 545 435 330 250 5,910 343 19,100 19,200 1,305 1,090 880 670 550 445 340 255 5,950 347 19,200 19,300 1,320 1,110 900 685 560 455 350 255 6,000 351 19,300 19,400 1,340 1,130 915 705 570 465 360 260 6,050 355 19,400 19,500 1,355 1,145 935 725 580 475 370 265 6,100 359 19,500 19,600 1,375 1,165 950 740 590 480 375 270 6,150 363 19,600 19,700 1,395 1,180 970 760 595 490 385 280 6,190 367 19,700 19,800 1,410 1,200 990 775 605 500 395 290 6,240 372 19,800 19,900 1,430 1,220 1,005 795 615 510 405 300 6,290 380 19,900 20,000 1,445 1,235 1,025 815 625 520 415 305 6,340 388 20,000 20,100 1,465 1,255 1,040 830 635 525 420 315 6,390 396 20,100 20,200 1,485 1,270 1,060 850 640 535 430 325 6,430 404 20,200 20,300 1,500 1,290 1,080 865 655 545 440 335 6,480 412 20,300 20,400 1,520 1,310 1,095 885 675 555 450 345 6,530 420 20,400 20,500 1,535 1,325 1,115 905 690 565 460 350 6,580 428 20,500 20,600 1,555 1,345 1,130 920 710 570 465 360 6,630 436 20,600 20,700 1,575 1,360 1,150 940 730 580 475 370 6,670 444 20,700 20,800 1,590 1,380 1,170 955 745 590 485 380 6,720 452 20,800 20,900 1,610 1,400 1,185 975 765 600 495 390 6,770 460 20,900 21,000 1,625 1,415 1,205 995 780 610 505 395 6,820 468 21,000 21,100 1,645 1,435 1,220 1,010 800 615 510 405 6,870 476 21,100 21,200 1,665 1,450 1,240 1,030 820 625 520 415 6,910 484 21,200 21,300 1,680 1,470 1,260 1,045 835 635 530 425 6,960 492 21,300 21,400 1,700 1,490 1,275 1,065 855 645 540 435 7,010 500 21,400 21,500 1,715 1,505 1,295 1,085 870 660 550 440 7,060 508 21,500 21,600 1,735 1,525 1,310 1,100 890 680 555 450 7,100 516 21,600 21,700 1,755 1,540 1,330 1,120 910 695 565 460 7,130 524 21,700 21,800 1,770 1,560 1,350 1,135 925 715 575 470 7,160 532 21,800 21,900 1,790 1,580 1,365 1,155 945 735 585 480 7,190 540 21,900 22,000 1,805 1,595 1,385 1,175 960 750 595 485 7,230 548 22,000 22,100 1,825 1,615 1,400 1,190 980 770 600 495 7,260 556 22,100 22,200 1,845 1,630 1,420 1,210 1,000 785 610 505 7,290 564 22,200 22,300 1,860 1,650 1,440 1,225 1,015 805 620 515 7,330 572 22,300 22,400 1,880 1,670 1,455 1,245 1,035 825 630 525 7,360 580 22,400 22,500 1,895 1,685 1,475 1,265 1,050 840 640 530 7,390 588 22,500 22,600 1,915 1,705 1,490 1,280 1,070 860 650 540 7,430 596 22,600 22,700 1,935 1,720 1,510 1,300 1,090 875 665 550 7,460 604 22,700 22,800 1,950 1,740 1,530 1,315 1,105 895 685 560 7,490 612 22,800 22,900 1,970 1,760 1,545 1,335 1,125 915 700 570 7,520 620 22,900 23,000 1,985 1,775 1,565 1,355 1,140 930 720 575 7,570 628 23,000 23,100 2,005 1,795 1,580 1,370 1,160 950 740 585 7,620 636 23,100 23,200 2,025 1,810 1,600 1,390 1,180 965 755 595 7,670 644 (v) Amount of salary or other wage for the day after deduction of social insurance premiums and similar Column A Column B Column C Number of dependents and similar persons 0 persons 1 person 2 persons 3 persons 4 persons 5 persons 6 persons 7 persons At least Less than Tax amount Tax amount Tax amount yen yen yen yen yen yen yen yen yen yen yen yen 23,200 23,300 2,040 1,830 1,620 1,405 1,195 985 775 605 7,720 652 23,300 23,400 2,060 1,850 1,635 1,425 1,215 1,005 790 615 7,770 660 23,400 23,500 2,075 1,865 1,655 1,445 1,230 1,020 810 620 7,820 668 23,500 23,600 2,095 1,885 1,670 1,460 1,250 1,040 830 630 7,870 676 23,600 23,700 2,115 1,900 1,690 1,480 1,270 1,060 845 640 7,920 684 23,700 23,800 2,135 1,920 1,710 1,500 1,290 1,080 865 655 7,970 692 23,800 23,900 2,155 1,940 1,730 1,520 1,310 1,100 885 675 8,020 700 23,900 24,000 2,175 1,960 1,750 1,540 1,330 1,120 905 695 8,070 708 24,000 yen 2,185 1,970 1,760 1,550 1,340 1,130 915 705 8,120 716 Amount exceeding 24,000 yen but less than 26,500 yen The tax amount for 24,000 yen, plus an amount equal to 20% of the portion of the amount of salary or other wage for the day after deduction of social insurance premiums and similar that exceeds 24,000 yen 8,120 yen, plus an amount equal to 40% of the portion of the amount of salary or other wage for the day after deduction of social insurance premiums and similar that exceeds 24,000 yen 716 yen, plus an amount equal to 10% of the portion of the amount of salary or other wage for the day after deduction of social insurance premiums and similar that exceeds 24,000 yen yen yen yen yen yen yen yen yen yen 26,500 yen 2,685 2,470 2,260 2,050 1,840 1,630 1,415 1,205 966 Amount exceeding 26,500 yen but less than 32,500 yen The tax amount for 26,500 yen, plus an amount equal to 23% of the portion of the amount of salary or other wage for the day after deduction of social insurance premiums and similar that exceeds 26,500 yen 966 yen, plus an amount equal to 20% of the portion of the amount of salary or other wage for the day after deduction of social insurance premiums and similar that exceeds 26,500 yen yen yen yen yen yen yen yen yen yen 32,500 yen 4,065 3,850 3,640 3,430 3,220 3,010 2,795 2,585 2,166 Amount exceeding 32,500 yen but less than 58,000 yen The tax amount for 32,500 yen, plus an amount equal to 33% of the portion of the amount of salary or other wage for the day after deduction of social insurance premiums and similar that exceeds 32,500 yen 2,166 yen, plus an amount equal to 25% of the portion of the amount of salary or other wage for the day after deduction of social insurance premiums and similar that exceeds 32,500 yen (vi) Amount of salary or other wage for the day after deduction of social insurance premiums and similar Column A Column B Column C Number of dependents and similar persons 0 persons 1 person 2 persons 3 persons 4 persons 5 persons 6 persons 7 persons At least Less than Tax amount Tax amount Tax amount yen yen yen yen yen yen yen yen yen yen 58,000 yen 12,480 12,265 12,055 11,845 11,635 11,425 11,210 11,000 21,720 8,541 Amount exceeding 58,000 yen but less than 71,000 yen The tax amount for 58,000 yen, plus an amount equal to 40% of the portion of the amount of salary or other wage for the day after deduction of social insurance premiums and similar that exceeds 58,000 yen 21,720 yen, plus an amount equal to 45% of the portion of the amount of salary or other wage for the day after deduction of social insurance premiums and similar that exceeds 58,000 yen 8,541 yen, plus an amount equal to 33% of the portion of the amount of salary or other wage for the day after deduction of social insurance premiums and similar that exceeds 58,000 yen yen yen yen yen yen yen yen yen 71,000 yen 17,835 17,620 17,410 17,200 16,990 16,780 16,565 16,355 Amount exceeding 71,000 yen but less than 72,500 yen The tax amount for 71,000 yen, plus an amount equal to 40% of the portion of the amount of salary or other wage for the day after deduction of social insurance premiums and similar that exceeds 71,000 yen yen yen yen yen yen yen yen yen 72,500 yen 18,615 18,400 18,190 17,980 17,770 17,560 17,345 17,135 Amount exceeding 72,500 yen but less than 73,500 yen The tax amount for 72,500 yen, plus an amount equal to 40% of the portion of the amount of salary or other wage for the day after deduction of social insurance premiums and similar that exceeds 72,500 yen yen yen yen yen yen yen yen yen 73,500 yen 19,195 18,980 18,770 18,560 18,350 18,140 17,925 17,715 Amount exceeding 73,500 yen but less than 75,000 yen The tax amount for 73,500 yen, plus an amount equal to 40% of the portion of the amount of salary or other wage for the day after deduction of social insurance premiums and similar that exceeds 73,500 yen yen yen yen yen yen yen yen yen 75,000 yen 19,975 19,760 19,550 19,340 19,130 18,920 18,705 18,495 Amount exceeding 75,000 yen but less than 116,500 yen The tax amount for 75,000 yen, plus an amount equal to 40% of the portion of the amount of salary or other wage for the day after deduction of social insurance premiums and similar that exceeds 75,000 yen (vii) Amount of salary or other wage for the day after deduction of social insurance premiums and similar Column A Column B Column C Number of dependents and similar persons 0 persons 1 person 2 persons 3 persons 4 persons 5 persons 6 persons 7 persons At least Less than Tax amount Tax amount Tax amount yen yen yen yen yen yen yen yen yen 116,500 yen 36,575 36,360 36,150 35,940 35,730 35,520 35,305 35,095 27,846 Amount exceeding 116,500 yen The tax amount for 116,500 yen, plus an amount equal to 45% of the portion of the amount of salary or other wage for the day after deduction of social insurance premiums and similar that exceeds 116,500 yen 27,846 yen, plus an amount equal to 40% of the portion of the amount of salary or other wage for the day after deduction of social insurance premiums and similar that exceeds 116,500 yen If the number of dependents and similar persons exceeds 7, the tax amount for 7 dependents and similar persons, less 50 yen for each person in excess of 7 If a return for deduction for Dependents, etc. regarding secondary salaries has been submitted, the tax amount found from the columns above, less 50 yen for each dependent or similar person, according to the number of dependents and similar persons stated in that declaration ― (Note) The terms used in this table have the meanings prescribed below: (i) "dependents and similar persons" means spouses for withholding deduction and relatives for withholding deduction; (ii) "social insurance premiums and similar" means social insurance premiums as prescribed in Article 74, paragraph (2) (Social Insurance Premium Deduction) and small enterprise-based mutual aid premiums and similar payments as prescribed in Article 75, paragraph (2) (Deduction for Small Enterprise-based Mutual Aid Premiums and Similar Payments). (Remarks) The tax amount is found as follows: (i) For a Resident who has submitted a salary income earner's return for deduction for Dependents, etc.: (1) First, find the amount remaining after deducting, from the amount of the Resident's salary or other wage for the day, the amount of social insurance premiums and similar deducted from that salary or other wage. (2) If the number of dependents and similar persons declared in that declaration (excluding a spouse for withholding deduction who is deemed not to be stated in that declaration pursuant to the provisions of Article 186-2 (Application of the Deduction for a Spouse for Withholding Deduction) and a relative for withholding deduction who is deemed not to be stated in that declaration pursuant to the provisions of Article 186-3 (Application of the Deduction for a Relative for Withholding Deduction), and, where a dependent or similar person is a relative residing outside Japan as prescribed in Article 194, paragraph (5) (Salary Income Earner's Return for Deduction for Dependents, Etc.) (referred to as a "relative residing outside Japan" in (4)), limited to a dependent or similar person for whom the documents prescribed in that paragraph have been submitted or presented; the same applies hereinafter in this (i)) is 7 or fewer, find the applicable row of the "Amount of salary or other wage for the day after deduction of social insurance premiums and similar" column according to the amount found under (1); the amount stated where that row intersects the applicable column of column A found according to the number of dependents and similar persons so declared is the tax amount sought. (3) If the number of dependents and similar persons declared in that declaration exceeds 7, the amount obtained by deducting 50 yen for each person in excess of 7 from the tax amount found under (2) according to the amount found under (1), treating the number of dependents and similar persons as 7, is the tax amount sought. (4) In the cases referred to in (2) and (3), if that declaration states that the Resident is a Person with a Disability, a widow, a single parent, or a working student (if the working student is a person set forth in Article 2, paragraph (1), item (xxxii), (b) or (c) (Definitions), where, in addition to that declaration stating that the Resident is a working student, the documents prescribed in Article 194, paragraph (4) have been submitted or presented), the number obtained by adding one person to the number of dependents and similar persons for each of these categories that applies, and, if that declaration states that there is, among the Resident's spouse in the same household or dependents, a Person with a Disability or a cohabiting Person with a Particular Disability as prescribed in Article 85, paragraph (2) (Timing for Determining Dependents and Similar Matters) (if the Person with a Disability or the cohabiting Person with a Particular Disability is a relative residing outside Japan, limited to a Person with a Disability or a cohabiting Person with a Particular Disability for whom the documents prescribed in Article 194, paragraph (5) have been submitted or presented), the number obtained by adding one person to the number of dependents and similar persons for each such person, is, respectively, the number of dependents and similar persons for the purposes of (2) and (3). (ii) For a Resident who has not submitted a salary income earner's return for deduction for Dependents, etc. (including a Resident who has submitted a return for deduction for Dependents, etc. regarding secondary salaries): (1) Except in the case falling under (2), deduct, from the amount of the Resident's salary or other wage for the day, the amount of social insurance premiums and similar deducted from that salary or other wage, and find the applicable row of the "Amount of salary or other wage for the day after deduction of social insurance premiums and similar" column according to the amount after that deduction; the amount stated where that row intersects column B (if a return for deduction for Dependents, etc. regarding secondary salaries has been submitted, the amount obtained by deducting 50 yen for each dependent or similar person declared, according to the number of dependents and similar persons declared in that declaration (excluding a spouse for withholding deduction who is deemed not to be stated in that declaration pursuant to the provisions of Article 186-2 and a relative for withholding deduction who is deemed not to be stated in that declaration pursuant to the provisions of Article 186-3, and, where a dependent or similar person is a person stated as prescribed in Article 195, paragraph (5) (Return for Deduction for Dependents, Etc. Regarding Secondary Salaries), limited to a dependent or similar person for whom the documents prescribed in that paragraph have been submitted or presented)) is the tax amount sought. (2) If the salary or other wage is salary or other wage set forth in Article 185, paragraph (1), item (iii) (Amount of Tax to Be Collected on Salary or Other Wages Other Than Bonuses), deduct, from the amount of the Resident's salary or other wage for the day, the amount of social insurance premiums and similar deducted from that salary or other wage, and find the applicable row of the "Amount of salary or other wage for the day after deduction of social insurance premiums and similar" column according to the amount after that deduction; the amount stated where that row intersects column C is the tax amount sought. machine translation, not official --- ## Cites - appdx-3: 第七十四条第二項 → 所得税法 第七十四条第二項 (Article 74, paragraph (2)), art-74/par-2 — https://japanlaw.org/ja/income-tax-act/amendments/20270101_508AC0000000012/text/pt-2/ch-2/sec-4/from-art-72#art-74/par-2 - appdx-3: 第七十五条第二項 → 所得税法 第七十五条第二項 (Article 75, paragraph (2)), art-75/par-2 — https://japanlaw.org/ja/income-tax-act/amendments/20270101_508AC0000000012/text/pt-2/ch-2/sec-4/from-art-72#art-75/par-2 - appdx-3: 第百八十六条の二 → 所得税法 第百八十六条の二 (Article 186-2), art-186-2 — https://japanlaw.org/ja/income-tax-act/amendments/20270101_508AC0000000012/text/pt-4/ch-2/from-art-183#art-186-2 - appdx-3: 第百八十六条の三 → 所得税法 第百八十六条の三 (Article 186-3), art-186-3 — https://japanlaw.org/ja/income-tax-act/amendments/20270101_508AC0000000012/text/pt-4/ch-2/from-art-186-3#art-186-3 - appdx-3: 第百九十四条第五項 → 所得税法 第百九十四条第五項 (Article 194, paragraph (5)), art-194/par-5 — https://japanlaw.org/ja/income-tax-act/amendments/20270101_508AC0000000012/text/pt-4/ch-2/from-art-192#art-194/par-5 - appdx-3: 第二条第一項第三十二号 → 所得税法 第二条第一項第三十二号 (Article 2, paragraph (1), item (xxxii)), art-2/par-1/item-32 — https://japanlaw.org/ja/income-tax-act/amendments/20270101_508AC0000000012/text/pt-1/ch-1/from-art-2#art-2/par-1/item-32 - appdx-3: 第百九十四条第四項 → 所得税法 第百九十四条第四項 (Article 194, paragraph (4)), art-194/par-4 — https://japanlaw.org/ja/income-tax-act/amendments/20270101_508AC0000000012/text/pt-4/ch-2/from-art-192#art-194/par-4 - appdx-3: 第八十五条第二項 → 所得税法 第八十五条第二項 (Article 85, paragraph (2)), art-85/par-2 — https://japanlaw.org/ja/income-tax-act/amendments/20270101_508AC0000000012/text/pt-2/ch-2/sec-4/from-art-84#art-85/par-2 - appdx-3: 第百九十五条第五項 → 所得税法 第百九十五条第五項 (Article 195, paragraph (5)), art-195/par-5 — https://japanlaw.org/ja/income-tax-act/amendments/20270101_508AC0000000012/text/pt-4/ch-2/from-art-195#art-195/par-5 - appdx-3: 第百八十五条第一項第三号 → 所得税法 第百八十五条第一項第三号 (Article 185, paragraph (1), item (iii)), art-185/par-1/item-3 — https://japanlaw.org/ja/income-tax-act/amendments/20270101_508AC0000000012/text/pt-4/ch-2/from-art-183#art-185/par-1/item-3 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法 — the text as 令和八年法律第十二号 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