# 所得税法 / Income Tax Act — 附 則 (Supplementary Provisions)
- 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: 附 則 (Supplementary Provisions) — address `suppl-3401-33`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act/suppl-3401-33
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000033/suppl-3401-33
- Every provision below carries its address and both URLs 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.
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## 附 則
suppl-3401-33 · https://japanlaw.org/ja/income-tax-act/suppl-3401-33 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33
### 第一条（施行期日） — Effective Date
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suppl-3401-33/art-1 · https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-1 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/art-1
**第一項** この法律は、昭和四十年四月一日から施行する。
suppl-3401-33/art-1/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-1/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/art-1/par-1
This Act comes into effect on April 1, 1965.
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### 第二条（経過規定の原則） — General Principle for Transitional Provisions
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suppl-3401-33/art-2 · https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-2 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/art-2
**第一項** この附則に別段の定めがあるものを除き、改正後の所得税法（以下「新法」という。）の規定は、昭和四十年分以後の所得税について適用し、昭和三十九年分以前の所得税については、なお従前の例による。
suppl-3401-33/art-2/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-2/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/art-2/par-1
Except as otherwise provided in these Supplementary Provisions, the provisions of the Income Tax Act as amended (hereinafter referred to as "the New Act") apply to income tax for 1965 and subsequent years, and the provisions then in force continue to govern income tax for 1964 and prior years.
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### 第三条（旧法の規定に基づく処分又は手続の効力） — Effect of Dispositions or Procedures Based on the Provisions of the Former Act
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suppl-3401-33/art-3 · https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-3 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/art-3
**第一項** この法律の施行の日（以下「施行日」という。）前に改正前の所得税法（以下「旧法」という。）又はこれに基づく命令の規定によつてした承認、指定又は申告、申請、請求、届出その他の処分又は手続で新法又はこれに基づく命令に相当の規定があるものは、この附則に別段の定めがあるものを除き、新法又はこれに基づく命令の相当の規定によつてした相当の処分又は手続とみなす。
suppl-3401-33/art-3/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-3/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/art-3/par-1
Any approval or designation, or any return, application, claim, notification, or other disposition or procedure, made before the date on which this Act comes into effect (hereinafter referred to as "the Effective Date") pursuant to the provisions of the Income Tax Act before the amendment (hereinafter referred to as "the Former Act") or an order based on it, for which the New Act or an order based on it has corresponding provisions, is deemed, except as otherwise provided in these Supplementary Provisions, to be the corresponding disposition or procedure made pursuant to the corresponding provisions of the New Act or an order based on it.
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### 第四条（昭和四十年分の所得税の所得控除等に係る特例） — Special Provisions on Deductions from Income and Related Matters for Income Tax for 1965
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suppl-3401-33/art-4 · https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-4 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/art-4
**第一項** 昭和四十年分の所得税については、次の表の上欄に掲げる新法の規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句にそれぞれ読み替えるものとする。
第二十八条第三項（給与所得控除額） 一 前項に規定する収入金額が五十三万円以下である場合 三万円と当該収入金額から三万円を控除した金額の十分の二に相当する金額との合計額 一 前項に規定する収入金額が四十二万七千五百円以下である場合 二万七千五百円と当該収入金額から二万七千五百円を控除した金額の十分の二に相当する金額との合計額
二 前項に規定する収入金額が五十三万円をこえ七十三万円未満である場合 十三万円と当該収入金額から五十三万円を控除した金額の十分の一に相当する金額との合計額 二 前項に規定する収入金額が四十二万七千五百円をこえ五十二万七千五百円以下である場合 十万七千五百円と当該収入金額から四十二万七千五百円を控除した金額の十分の一・七五に相当する金額との合計額
三 前項に規定する収入金額が七十三万円以上である場合 十五万円 三 前項に規定する収入金額が五十二万七千五百円をこえ七十五万二千五百円未満である場合 十二万五千円と当該収入金額から五十二万七千五百円を控除した金額の十分の一に相当する金額との合計額
四 前項に規定する収入金額が七十五万二千五百円以上である場合 十四万七千五百円
第五十七条第一項第一号（青色事業専従者等に係る必要経費の特例等） 十八万円 十七万二千五百円
十五万円 十四万二千五百円
第五十七条第二項第一号 十二万円 十一万二千五百円
第七十七条第一項及び第二項（配偶者控除） 十二万円 十一万七千五百円
第七十八条（扶養控除） 六万円 五万七千五百円
五万円 四万七千五百円
八万円 七万七千五百円
第八十条第一項（基礎控除） 十三万円 十二万七千五百円
第百九十条第二号（年末調整） 別表第七の附表 附則別表第三
別表第七の備考（一） この表の附表 附則別表第三
suppl-3401-33/art-4/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-4/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/art-4/par-1
With regard to income tax for 1965, the terms set forth in the middle column of the following table in the provisions of the New Act set forth in the left-hand column of that table are deemed to be replaced with the terms set forth in the right-hand column of that table, respectively.
Article 28, paragraph (3) (Salary Income Deduction) (i) if the taxpayer's revenue as prescribed in the preceding paragraph is 530,000 yen or less: the sum total of 30,000 yen plus 20% of the difference arrived at when 30,000 yen is deducted from the taxpayer's revenue (i) if the taxpayer's revenue as prescribed in the preceding paragraph is 427,500 yen or less: the sum total of 27,500 yen plus 20% of the difference arrived at when 27,500 yen is deducted from the taxpayer's revenue
(ii) if the taxpayer's revenue as prescribed in the preceding paragraph is over 530,000 yen but less than 730,000 yen: the sum total of 130,000 yen plus 10% of the difference arrived at when 530,000 yen is deducted from the taxpayer's revenue (ii) if the taxpayer's revenue as prescribed in the preceding paragraph is over 427,500 yen but not more than 527,500 yen: the sum total of 107,500 yen plus 17.5% of the difference arrived at when 427,500 yen is deducted from the taxpayer's revenue
(iii) if the taxpayer's revenue as prescribed in the preceding paragraph is 730,000 yen or more: 150,000 yen (iii) if the taxpayer's revenue as prescribed in the preceding paragraph is over 527,500 yen but less than 752,500 yen: the sum total of 125,000 yen plus 10% of the difference arrived at when 527,500 yen is deducted from the taxpayer's revenue
(iv) if the taxpayer's revenue as prescribed in the preceding paragraph is 752,500 yen or more: 147,500 yen
Article 57, paragraph (1), item (i) (Special Provisions on Necessary Expenses for Relatives Employed Only by a Blue-Return Filer, etc.) 180,000 yen 172,500 yen
150,000 yen 142,500 yen
Article 57, paragraph (2), item (i) 120,000 yen 112,500 yen
Article 77, paragraphs (1) and (2) (Spousal Deduction) 120,000 yen 117,500 yen
Article 78 (Deduction for Dependents) 60,000 yen 57,500 yen
50,000 yen 47,500 yen
80,000 yen 77,500 yen
Article 80, paragraph (1) (Basic Personal Exemption) 130,000 yen 127,500 yen
Article 190, item (ii) (Year-End Adjustment) the attached table to Appended Table VII Appended Table III of the Supplementary Provisions
Note (1) to Appended Table VII the attached table to this table Appended Table III of the Supplementary Provisions
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### 第五条（非課税所得に関する経過規定） — Transitional Provisions Concerning Nontaxable Income
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suppl-3401-33/art-5 · https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-5 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/art-5
**第一項** 新法第九条第一項第二号（非課税所得）の規定は、施行日以後に支払を受けるべき同号に規定する預貯金又は合同運用信託の利子又は収益の分配について適用し、同日前に支払を受けるべき当該利子又は収益の分配については、なお従前の例による。
suppl-3401-33/art-5/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-5/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/art-5/par-1
Article 9, paragraph (1), item (ii) (Nontaxable Income) of the New Act applies to interest on Deposits and Savings or distributions of proceeds from a Jointly Managed Trust as prescribed in that item which are to be received on or after the Effective Date, and the provisions then in force continue to govern such interest or distributions of proceeds which are to be received before that date.
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**第二項** 新法第九条第一項第四号、第五号及び第十八号の規定は、施行日以後に受けるべきこれらの号に掲げる金品又は利益について適用し、同日前に受けるべき当該金品又は利益については、なお従前の例による。
suppl-3401-33/art-5/par-2 · https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-5/par-2 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/art-5/par-2
Article 9, paragraph (1), items (iv), (v), and (xviii) of the New Act apply to money, valuables, or benefits set forth in those items which are to be received on or after the Effective Date, and the provisions then in force continue to govern such money, valuables, or benefits which are to be received before that date.
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**第三項** 新法第九条第一項第十四号及び第二項第六号の規定は、個人が施行日以後に解散した法人から残余財産の分配として金銭その他の資産の交付を受ける場合について適用し、個人が同日前に解散した法人から残余財産の分配として金銭その他の資産の交付を受ける場合については、なお従前の例による。
suppl-3401-33/art-5/par-3 · https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-5/par-3 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/art-5/par-3
Article 9, paragraph (1), item (xiv) and paragraph (2), item (vi) of the New Act apply where an individual receives money or other assets as a distribution of residual assets from a corporation dissolved on or after the Effective Date, and the provisions then in force continue to govern where an individual receives money or other assets as a distribution of residual assets from a corporation dissolved before that date.
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### 第六条（少額預金等の利子所得の非課税に関する経過規定） — Transitional Provisions Concerning Nontaxability of Interest Income from Small Deposits and Similar Savings
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suppl-3401-33/art-6 · https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-6 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/art-6
**第一項** 新法第十条（少額預金等の利子所得の非課税）の規定は、施行日以後に預入し、信託し又は購入した同条第一項に規定する預貯金、合同運用信託又は有価証券について適用する。
suppl-3401-33/art-6/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-6/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/art-6/par-1
Article 10 (Nontaxability of Interest Income from Small Deposits and Similar Savings) of the New Act applies to Deposits and Savings, Jointly Managed Trusts, or Securities prescribed in paragraph (1) of that Article which are deposited, placed in trust, or purchased on or after the Effective Date.
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**第二項** 居住者が、施行日前において預入し、信託し又は購入した旧法第六条の二第一項各号（少額預金等の利子所得の非課税）に規定する預金、合同運用信託又は有価証券で新法の施行の際同条に規定する要件を満たすものを有する場合には、当該預金、合同運用信託又は有価証券については、前条第一項に規定するものを除き、その者が同日において新法第十条の要件に従つて預入し、信託し又は購入したものとみなして、同条の規定を適用する。
suppl-3401-33/art-6/par-2 · https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-6/par-2 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/art-6/par-2
If a Resident holds deposits, Jointly Managed Trusts, or Securities prescribed in the items of Article 6-2, paragraph (1) (Nontaxability of Interest Income from Small Deposits and Similar Savings) of the Former Act which the Resident deposited, placed in trust, or purchased before the Effective Date and which, at the time the New Act comes into effect, satisfy the requirements prescribed in that Article, those deposits, Jointly Managed Trusts, or Securities, other than those prescribed in paragraph (1) of the preceding Article, are deemed to have been deposited, placed in trust, or purchased by that Resident on that date in accordance with the requirements of Article 10 of the New Act, and that Article applies to them.
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### 第七条（納税地に関する経過規定） — Transitional Provisions Concerning the Locality for Paying Taxes
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suppl-3401-33/art-7 · https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-7 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/art-7
**第一項** 新法第十七条（源泉徴収に係る所得税の納税地）及び第十八条第二項（納税地の指定）の規定は、施行日以後のこれらの規定に規定する支払に係る所得税について適用し、同日前の支払に係る所得税については、なお従前の例による。
suppl-3401-33/art-7/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-7/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/art-7/par-1
Article 17 (Locality for Paying Over Withholding Tax) and Article 18, paragraph (2) (Designation of Locality for Paying Over Taxes) of the New Act apply to income tax on payments prescribed in those provisions which are made on or after the Effective Date, and the provisions then in force continue to govern income tax on payments made before that date.
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### 第八条（基金利息に関する経過規定） — Transitional Provisions Concerning Interest on Funds
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suppl-3401-33/art-8 · https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-8 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/art-8
**第一項** 新法第二十四条（配当所得）の規定は、施行日以後に支払を受けるべき同条第一項に規定する基金利息について適用し、同日前に支払を受けるべき当該基金利息については、なお従前の例による。
suppl-3401-33/art-8/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-8/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/art-8/par-1
Article 24 (Dividend Income) of the New Act applies to interest on funds prescribed in paragraph (1) of that Article which is to be received on or after the Effective Date, and the provisions then in force continue to govern such interest on funds which is to be received before that date.
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### 第九条（国庫補助金等の総収入金額不算入等に関する経過規定） — Transitional Provisions Concerning Exclusion of Government Subsidies and Their Equivalent from Gross Revenue and Related Matters
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suppl-3401-33/art-9 · https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-9 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/art-9
**第一項** 新法第四十二条から第四十四条まで（国庫補助金等の総収入金額不算入等）の規定は、個人が施行日以後に新法第四十二条第一項に規定する国庫補助金等若しくは同条第二項に規定する固定資産又は新法第四十四条第一項に規定する金額の交付を受ける場合について適用し、同日前に当該交付を受けた場合については、なお従前の例による。
suppl-3401-33/art-9/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-9/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/art-9/par-1
Articles 42 through 44 (Exclusion of Government Subsidies and Their Equivalent from Gross Revenue and Related Matters) of the New Act apply where an individual receives, on or after the Effective Date, a government subsidy or its equivalent prescribed in Article 42, paragraph (1) of the New Act, a Fixed Asset prescribed in paragraph (2) of that Article, or a grant of an amount prescribed in Article 44, paragraph (1) of the New Act, and the provisions then in force continue to govern where such a grant was received before that date.
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### 第十条（引当金に関する経過規定） — Transitional Provisions Concerning Reserves
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suppl-3401-33/art-10 · https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-10 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/art-10
**第一項** 個人が昭和四十年一月一日において有する旧法（これに基づく命令を含む。以下この条において同じ。）の規定による貸倒引当金勘定、退職給与引当金勘定又は特別修繕引当金勘定の金額（既に旧法の規定により取りくずすべきこととなつたものを除く。以下この条において「旧貸倒引当金勘定等の金額」という。）は、それぞれ新法第五十二条第一項（貸倒引当金）、第五十四条第一項（退職給与引当金）又は第五十五条第一項（特別修繕引当金）の規定によりその個人の各年分の事業所得の金額又は不動産所得の金額の計算上必要経費に算入された貸倒引当金勘定、退職給与引当金勘定又は特別修繕引当金勘定の金額とみなす。
suppl-3401-33/art-10/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-10/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/art-10/par-1
The amount of a bad debt reserve account, severance package reserve account, or special repair reserve account under the provisions of the Former Act (including orders based on it; the same applies hereinafter in this Article) that an individual holds as of January 1, 1965 (excluding any amount already required to be reversed under the provisions of the Former Act; hereinafter referred to as the "balance of former bad-debt and similar reserves" in this Article) is deemed to be, respectively, the amount of the bad debt reserve account, severance package reserve account, or special repair reserve account included in necessary expenses in calculating that individual's business income or real property income for each year pursuant to Article 52, paragraph (1) (Bad Debt Reserves), Article 54, paragraph (1) (Reserves for Severance Packages), or Article 55, paragraph (1) (Special Repair Reserves) of the New Act.
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**第二項** 前項の規定は、個人が、昭和四十年一月一日から施行日の前日までの間において開始した相続により、その相続に係る被相続人から旧貸倒引当金勘定等の金額を引き継いだ場合におけるその旧貸倒引当金勘定等の金額について準用する。
suppl-3401-33/art-10/par-2 · https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-10/par-2 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/art-10/par-2
The provisions of the preceding paragraph apply mutatis mutandis to the balance of former bad-debt and similar reserves where an individual has succeeded to the balance of former bad-debt and similar reserves from the decedent through an inheritance that commenced during the period from January 1, 1965 to the day before the Effective Date.
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### 第十一条（固定資産の交換の場合の譲渡所得等の特例に関する経過規定） — Transitional Provisions Concerning Special Provisions on Capital Gains and Similar Income in the Case of an Exchange of Fixed Assets
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suppl-3401-33/art-11 · https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-11 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/art-11
**第一項** 新法第五十八条から第六十条まで（固定資産の交換の場合の譲渡所得等の特例）の規定は、施行日以後に新法第五十八条第一項に規定する交換又は新法第五十九条第一項各号若しくは第六十条第一項各号に掲げる贈与、相続、遺贈若しくは譲渡があつた場合について適用し、同日前に当該交換又は贈与、相続、遺贈若しくは譲渡があつた場合については、なお従前の例による。
suppl-3401-33/art-11/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-11/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/art-11/par-1
Articles 58 through 60 (Special Provisions on Capital Gains and Similar Income in the Case of an Exchange of Fixed Assets) of the New Act apply where an exchange prescribed in Article 58, paragraph (1) of the New Act, or a gift, inheritance, bequest, or transfer set forth in the items of Article 59, paragraph (1) or the items of Article 60, paragraph (1) of the New Act, takes place on or after the Effective Date, and the provisions then in force continue to govern where such an exchange, or such a gift, inheritance, bequest, or transfer, took place before that date.
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### 第十二条（事業を廃止した場合等の所得計算の特例に関する経過規定） — Transitional Provisions Concerning Special Provisions on the Calculation of Income in the Case of a Business Closure and Similar Cases
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suppl-3401-33/art-12 · https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-12 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/art-12
**第一項** 新法第六十三条（事業を廃止した場合の必要経費の特例）及び第六十四条（資産の譲渡代金が回収不能となつた場合等の所得計算の特例）並びに第百五十二条（各種所得の金額に異動を生じた場合の更正の請求の特例）（新法第百六十七条（非居住者に対する準用）において準用する場合を含む。）の規定は、施行日以後にこれらの規定に規定する事実が生じた場合について適用し、同日前に当該事実が生じた場合については、なお従前の例による。
suppl-3401-33/art-12/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-12/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/art-12/par-1
Article 63 (Special Provisions on Necessary Expenses In the Event of a Business Closure) and Article 64 (Special Provisions on Calculation of Income If Payment for Transferred Assets Becomes Uncollectible) and Article 152 (Special Provisions on Requests for Reassessment If Income in Each Class Changes) (including as applied mutatis mutandis pursuant to Article 167 (Application Mutatis Mutandis to Nonresidents) of the New Act) of the New Act apply where the facts prescribed in those provisions arise on or after the Effective Date, and the provisions then in force continue to govern where such facts arose before that date.
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### 第十三条（純損失又は雑損失の繰越控除に関する経過規定） — Transitional Provisions Concerning Deduction for Carryover of Net Loss or Casualty Loss
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suppl-3401-33/art-13 · https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-13 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/art-13
**第一項** 新法第七十条第一項若しくは第二項（純損失の繰越控除）又は第七十一条第一項（雑損失の繰越控除）の規定を適用する場合において、これらの規定に規定するその年の前年以前三年内の各年において生じた純損失の金額又は雑損失の金額のうちに旧法第九条の四第一項若しくは第三項（純損失又は雑損失の繰越控除）の規定により各年分の総所得金額、退職所得金額若しくは山林所得金額の計算上控除された金額又は旧法第三十六条（純損失の繰戻しによる還付）の規定により還付を受けるべき金額の計算の基礎となつた金額があるときは、これらの金額を当該純損失の金額又は雑損失の金額に相当する金額から控除した金額をもつて当該純損失の金額又は雑損失の金額とみなす。
suppl-3401-33/art-13/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-13/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/art-13/par-1
Where Article 70, paragraph (1) or (2) (Deduction for Carryover of Net Loss) or Article 71, paragraph (1) (Deduction for Carryover of Casualty Loss) of the New Act is applied, if the Net Loss or Casualty Loss incurred in any year within the three years before the relevant year as prescribed in those provisions includes an amount deducted in calculating gross income, retirement income, or timber income for any year pursuant to Article 9-4, paragraph (1) or (3) (Deduction for Carryover of Net Loss or Casualty Loss) of the Former Act, or an amount that served as the basis for calculating the amount to be refunded pursuant to Article 36 (Refund Based on Carryback of Net Loss) of the Former Act, the amount obtained by deducting those amounts from the amount equivalent to that Net Loss or Casualty Loss is deemed to be that Net Loss or Casualty Loss.
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### 第十四条（昭和四十年分の予定納税基準額の計算の特例） — Special Provisions on Calculation of the Tax Prepayment Calculation Base for 1965
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suppl-3401-33/art-14 · https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-14 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/art-14
**第一項** 居住者の昭和四十年分の所得税については、新法第百四条第一項（予定納税額の納付）に規定する予定納税基準額（以下「予定納税基準額」という。）は、第一号に掲げる金額から第二号に掲げる金額を控除した金額によるものとする。
suppl-3401-33/art-14/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-14/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/art-14/par-1
With regard to a Resident's income tax for 1965, the tax prepayment calculation base prescribed in Article 104, paragraph (1) (Making Tax Prepayments) of the New Act (hereinafter referred to as the "tax prepayment calculation base") is to be the amount obtained by deducting the amount set forth in item (ii) from the amount set forth in item (i):
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**一** その者の昭和三十九年分の課税総所得金額に係る所得税の額（当該課税総所得金額の計算の基礎となつた各種所得の金額のうちに譲渡所得、一時所得、雑所得又は雑所得に該当しない臨時所得の金額があつた場合には、旧法第二十一条の二第一項（予定納税基準額）の規定に基づく命令の規定に準じてこれらの金額を除外して計算したところにより、同年分の所得税について旧法第二十条（新規重要物産の製造等についての免税）又は災害被害者に対する租税の減免、徴収猶予等に関する法律第二条（所得税の軽減又は免除）の規定の適用があつた場合には、これらの規定の適用がなかつたものとして計算したところによる。）から、当該各種所得につき旧法第三十七条、第三十八条、第四十条、第四十一条第一項又は第四十二条（所得税の源泉徴収）の規定により徴収された又は徴収されるべき所得税の額及び旧法第四十一条第二項の規定により納付された所得税の額（一時所得、雑所得及び雑所得に該当しない臨時所得に係るものを除く。）を控除した金額
suppl-3401-33/art-14/par-1/item-1 · https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-14/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/art-14/par-1/item-1
the amount of income tax on the person's taxable gross income for 1964 (if the Income in Each Class that served as the basis for calculating that taxable gross income included any amount of capital gains, occasional income, miscellaneous income, or Ad Hoc Income not falling under miscellaneous income, that amount of income tax is calculated by excluding those amounts in accordance with the provisions of the order based on Article 21-2, paragraph (1) (Tax Prepayment Calculation Base) of the Former Act, and, if Article 20 (Tax Exemption for the Manufacture of New Important Products and Similar Activities) of the Former Act or Article 2 (Reduction of or Exemption from Income Tax) of the Act on Reduction or Release, Deferment of Collection and Other Measures Related to Tax Imposed on Disaster Victims was applied to income tax for that year, it is calculated as if those provisions had not been applied), less the amount of income tax withheld or to be withheld on Each Class of Income concerned pursuant to Article 37, Article 38, Article 40, Article 41, paragraph (1), or Article 42 (Withholding of Income Tax) of the Former Act and the amount of income tax paid pursuant to Article 41, paragraph (2) of the Former Act (excluding income tax on occasional income, miscellaneous income, and Ad Hoc Income not falling under miscellaneous income);
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**二** 前号に掲げる金額の計算の基礎となつた課税総所得金額（昭和三十九年分の所得税について旧法第十四条（変動所得又は臨時所得がある場合の税額の計算）の選択がされている場合には、同条第一号に規定する調整所得金額とし、同年分の課税総所得金額の計算の基礎となつた各種所得の金額のうちに譲渡所得、一時所得、雑所得又は雑所得に該当しない臨時所得の金額があつた場合には、旧法第二十一条の二第一項の規定に基づく命令の規定に準じてこれらの金額を除外して計算した金額とする。以下この条において「課税総所得金額等」という。）と当該課税総所得金額等の計算の基礎となつた控除対象配偶者及び扶養親族の有無並びにこれらの者の数に応じ、附則別表第一の甲欄に掲げる控除金額
suppl-3401-33/art-14/par-1/item-2 · https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-14/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/art-14/par-1/item-2
the deduction amount set forth in column A of Appended Table 1 of the Supplementary Provisions according to the taxable gross income that served as the basis for calculating the amount set forth in the preceding item (if an election under Article 14 (Calculation of Tax Amount Where There Is Fluctuating Income or Ad Hoc Income) of the Former Act has been made for income tax for 1964, the adjusted income prescribed in item (i) of that Article, and, if the Income in Each Class that served as the basis for calculating the taxable gross income for that year included any amount of capital gains, occasional income, miscellaneous income, or Ad Hoc Income not falling under miscellaneous income, the amount calculated by excluding those amounts in accordance with the provisions of the order based on Article 21-2, paragraph (1) of the Former Act; hereinafter referred to as the "taxable aggregate income and similar amount" in this Article) and according to whether there were a Claimable Spouse and dependents who served as the basis for calculating that taxable aggregate income and similar amount and, if so, their number.
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**第二項** 昭和三十九年分の所得税に係る課税総所得金額等の計算の基礎となつた扶養親族のうちに昭和三十九年十二月三十一日における年齢が十二歳であつた扶養親族を有する居住者の前項に定める昭和四十年分の予定納税基準額は、同項の規定により計算した金額から、当該課税総所得金額等に応じ、附則別表第一の乙欄に掲げる一人当たり控除金額に当該扶養親族の数を乗じて計算した金額の合計額を控除した金額によるものとする。
suppl-3401-33/art-14/par-2 · https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-14/par-2 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/art-14/par-2
The tax prepayment calculation base for 1965 as determined under the preceding paragraph for a Resident who had, among the dependents who served as the basis for calculating the taxable aggregate income and similar amount for income tax for 1964, dependents who were 12 years of age as of December 31, 1964 is to be the amount obtained by deducting, from the amount calculated pursuant to that paragraph, the total of the amounts calculated by multiplying the per-person deduction amount set forth in column B of Appended Table 1 of the Supplementary Provisions according to that taxable aggregate income and similar amount by the number of those dependents.
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**第三項** 昭和三十九年分の総所得金額の計算について旧法第十一条の二第二項又は第三項（専従者控除）の規定の適用を受けた居住者の第一項に定める昭和四十年分の予定納税基準額は、前二項の規定により計算した金額から、次の各号に掲げる者の区分に応じ当該各号に掲げる金額を控除した金額によるものとする。
suppl-3401-33/art-14/par-3 · https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-14/par-3 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/art-14/par-3
The tax prepayment calculation base for 1965 as determined under paragraph (1) for a Resident to whom Article 11-2, paragraph (2) or (3) (Deduction for Relatives Employed Only in the Business) of the Former Act was applied in calculating gross income for 1964 is to be the amount obtained by deducting, from the amount calculated pursuant to the preceding two paragraphs, the amount set forth in each of the following items according to the category of person set forth in that item:
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**一** 旧法第十一条の二第二項の規定の適用を受けた者 その者の昭和三十九年分の所得税に係る課税総所得金額等及びその者の同年分の所得税に係る同項に規定する青色事業専従者であつた者の昭和三十九年十二月三十一日における年齢の別に応じ、附則別表第一の丙欄に掲げる一人当たり控除金額にそれぞれ該当する青色事業専従者の数を乗じて計算した金額の合計額
suppl-3401-33/art-14/par-3/item-1 · https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-14/par-3/item-1 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/art-14/par-3/item-1
a person to whom Article 11-2, paragraph (2) of the Former Act was applied: the total of the amounts calculated by multiplying the per-person deduction amount set forth in column C of Appended Table 1 of the Supplementary Provisions, according to the taxable aggregate income and similar amount for that person's income tax for 1964 and to the age as of December 31, 1964 of each person who was a relative employed only by a blue-return filer as prescribed in that paragraph for that person's income tax for that year, by the number of relatives employed only by a blue-return filer falling under each such category;
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**二** 旧法第十一条の二第三項の規定の適用を受けた者 その者の昭和三十九年分の所得税に係る課税総所得金額等に応じ、附則別表第一の丁欄に掲げる一人当たり控除金額にその者の同年分の所得税に係る同項に規定する事業専従者の数を乗じて計算した金額
suppl-3401-33/art-14/par-3/item-2 · https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-14/par-3/item-2 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/art-14/par-3/item-2
a person to whom Article 11-2, paragraph (3) of the Former Act was applied: the amount calculated by multiplying the per-person deduction amount set forth in column D of Appended Table 1 of the Supplementary Provisions, according to the taxable aggregate income and similar amount for that person's income tax for 1964, by the number of relatives employed only by the Resident as prescribed in that paragraph for that person's income tax for that year.
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**第四項** 昭和三十九年分の所得税につき旧法第十一条の三（世帯員が資産所得を有する場合の所得の計算等）の規定の適用があつた場合における昭和四十年分の予定納税基準額の計算については、政令で定める。
suppl-3401-33/art-14/par-4 · https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-14/par-4 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/art-14/par-4
The calculation of the tax prepayment calculation base for 1965 where Article 11-3 (Calculation of Income and Related Matters Where a Household Member Has Asset Income) of the Former Act was applied to income tax for 1964 is specified by Cabinet Order.
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**第五項** 非居住者の昭和四十年分の所得税に係る予定納税基準額は、前各項の規定に準じて計算したところによるものとする。
suppl-3401-33/art-14/par-5 · https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-14/par-5 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/art-14/par-5
The tax prepayment calculation base for a Nonresident's income tax for 1965 is to be calculated in accordance with the provisions of the preceding paragraphs.
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### 第十五条 〔削除 / repealed〕
suppl-3401-33/art-15 · https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-15 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/art-15
**第一項** 削除
suppl-3401-33/art-15/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-15/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/art-15/par-1
### 第十六条（確定損失申告に関する経過規定） — Transitional Provisions Concerning Filing Tax Returns Showing Losses
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suppl-3401-33/art-16 · https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-16 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/art-16
**第一項** 新法第百二十三条（確定損失申告）（新法第百六十六条（非居住者に対する準用）において準用する場合を含む。）の規定を適用する場合において、新法第百二十三条第一項第三号に掲げる純損失の金額又は雑損失の金額のうちに旧法第九条の四第一項若しくは第三項（純損失又は雑損失の繰越控除）の規定により各年分の総所得金額、退職所得金額若しくは山林所得金額の計算上控除された金額又は旧法第三十六条（純損失の繰戻しによる還付）の規定により還付を受けるべき金額の計算の基礎となつた金額があるときは、これらの金額を当該純損失の金額又は雑損失の金額に相当する金額から控除した金額をもつて当該純損失の金額又は雑損失の金額とみなす。
suppl-3401-33/art-16/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-16/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/art-16/par-1
Where Article 123 (Filing Tax Returns Showing Losses) (including as applied mutatis mutandis pursuant to Article 166 (Application Mutatis Mutandis to Nonresidents) of the New Act) of the New Act is applied, if the Net Loss or Casualty Loss set forth in Article 123, paragraph (1), item (iii) of the New Act includes an amount deducted in calculating gross income, retirement income, or timber income for any year pursuant to Article 9-4, paragraph (1) or (3) (Deduction for Carryover of Net Loss or Casualty Loss) of the Former Act, or an amount that served as the basis for calculating the amount to be refunded pursuant to Article 36 (Refund Based on Carryback of Net Loss) of the Former Act, the amount obtained by deducting those amounts from the amount equivalent to that Net Loss or Casualty Loss is deemed to be that Net Loss or Casualty Loss.
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### 第十七条（過納税額の処理の特例に関する経過規定） — Transitional Provisions Concerning Special Provisions on the Treatment of Overpaid Tax
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suppl-3401-33/art-17 · https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-17 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/art-17
**第一項** 施行日前に旧法第三十六条の三第一項（過納税額の処理の特例）の承認を受けた者については、同項の規定は、なおその効力を有する。この場合において、同項中「第三十八条又は第四十条」とあるのは、「所得税法（昭和四十年法律第三十三号）第百八十三条又は第百九十条」とする。
suppl-3401-33/art-17/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-17/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/art-17/par-1
For a person who received the approval referred to in Article 36-3, paragraph (1) (Special Provisions on the Treatment of Overpaid Tax) of the Former Act before the Effective Date, that paragraph remains in force. In this case, the phrase "Article 38 or Article 40" in that paragraph is deemed to be replaced with "Article 183 or Article 190 of the Income Tax Act (Act No. 33 of 1965)".
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### 第十八条（純損失の繰戻しによる還付に関する経過規定） — Transitional Provisions Concerning Refunds Based on Carryback of Net Loss
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suppl-3401-33/art-18 · https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-18 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/art-18
**第一項** 新法第百四十条第一項（純損失の繰戻しによる還付の請求）（新法第百六十六条（非居住者に対する準用）において準用する場合を含む。）の規定は、昭和四十年以後の各年において生じた純損失の金額について適用し、昭和三十九年以前の各年において生じた純損失の金額については、なお従前の例による。
suppl-3401-33/art-18/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-18/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/art-18/par-1
Article 140, paragraph (1) (Claim to Be Issued a Refund Based on Carryback of Net Loss) (including as applied mutatis mutandis pursuant to Article 166 (Application Mutatis Mutandis to Nonresidents) of the New Act) of the New Act applies to a Net Loss incurred in 1965 or any subsequent year, and the provisions then in force continue to govern a Net Loss incurred in 1964 or any prior year.
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**第二項** 新法第百四十条第五項（新法第百六十六条において準用する場合を含む。以下この条において同じ。）の規定は、昭和四十年一月一日以後に同項に規定する事由が生じた場合について適用し、同日前に当該事由が生じた場合については、なお従前の例による。
suppl-3401-33/art-18/par-2 · https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-18/par-2 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/art-18/par-2
Article 140, paragraph (5) of the New Act (including as applied mutatis mutandis pursuant to Article 166 of the New Act; the same applies hereinafter in this Article) applies where the circumstances prescribed in that paragraph arise on or after January 1, 1965, and the provisions then in force continue to govern where such circumstances arose before that date.
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**第三項** 新法第百四十条第五項の規定を適用する場合において、同項に規定する純損失の金額のうちに旧法第三十六条（純損失の繰戻しによる還付）の規定による還付を受けるべき金額の計算の基礎となつた金額があるときは、当該金額を当該純損失の金額に相当する金額から控除した金額をもつて当該純損失の金額とみなす。
suppl-3401-33/art-18/par-3 · https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-18/par-3 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/art-18/par-3
Where Article 140, paragraph (5) of the New Act is applied, if the Net Loss prescribed in that paragraph includes an amount that served as the basis for calculating the amount to be refunded pursuant to Article 36 (Refund Based on Carryback of Net Loss) of the Former Act, the amount obtained by deducting that amount from the amount equivalent to that Net Loss is deemed to be that Net Loss.
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### 第十九条（相続人等の純損失の繰戻しによる還付に関する経過規定） — Transitional Provisions Concerning Refunds to Heirs and Others Based on Carryback of Net Loss
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suppl-3401-33/art-19 · https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-19 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/art-19
**第一項** 新法第百四十一条第一項（相続人等の純損失の繰戻しによる還付の請求）（新法第百六十六条（非居住者に対する準用）において準用する場合を含む。）の規定は、昭和四十年一月一日以後に死亡した者に係る所得税につきその死亡の日の属する年において生じた純損失の金額について適用し、同日前に死亡した者に係る所得税につきその死亡の日の属する年において生じた純損失の金額については、なお従前の例による。
suppl-3401-33/art-19/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-19/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/art-19/par-1
Article 141, paragraph (1) (Claim by an Heir or Other Person to Be Issued a Refund Based on Carryback of Net Loss) (including as applied mutatis mutandis pursuant to Article 166 (Application Mutatis Mutandis to Nonresidents) of the New Act) of the New Act applies to a Net Loss incurred, in the year that includes the date of death, with respect to the income tax of a person who died on or after January 1, 1965, and the provisions then in force continue to govern a Net Loss incurred, in the year that includes the date of death, with respect to the income tax of a person who died before that date.
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**第二項** 新法第百四十一条第四項（新法第百六十六条において準用する場合を含む。以下この条において同じ。）の規定は、昭和四十年一月一日以後に新法第百四十一条第四項に規定する事由が生じた場合について適用し、同日前に当該事由が生じた場合については、なお従前の例による。
suppl-3401-33/art-19/par-2 · https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-19/par-2 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/art-19/par-2
Article 141, paragraph (4) of the New Act (including as applied mutatis mutandis pursuant to Article 166 of the New Act; the same applies hereinafter in this Article) applies where the circumstances prescribed in Article 141, paragraph (4) of the New Act arise on or after January 1, 1965, and the provisions then in force continue to govern where such circumstances arose before that date.
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**第三項** 新法第百四十一条第四項の規定を適用する場合において、同項に規定する純損失の金額のうちに旧法第三十六条（純損失の繰戻しによる還付）の規定による還付を受けるべき金額の計算の基礎となつた金額があるときは、当該金額を当該純損失の金額に相当する金額から控除した金額をもつて当該純損失の金額とみなす。
suppl-3401-33/art-19/par-3 · https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-19/par-3 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/art-19/par-3
Where Article 141, paragraph (4) of the New Act is applied, if the Net Loss prescribed in that paragraph includes an amount that served as the basis for calculating the amount to be refunded pursuant to Article 36 (Refund Based on Carryback of Net Loss) of the Former Act, the amount obtained by deducting that amount from the amount equivalent to that Net Loss is deemed to be that Net Loss.
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### 第二十条（青色申告に関する経過規定） — Transitional Provisions Concerning Blue Returns
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suppl-3401-33/art-20 · https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-20 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/art-20
**第一項** 新法第百四十八条第一項（青色申告者の帳簿書類）（新法第百六十六条（非居住者に対する準用）において準用する場合を含む。）の規定は、昭和四十一年以後の年における新法第百四十三条（青色申告）に規定する業務に係る同項に規定する帳簿書類について適用し、昭和四十年以前の年における当該業務に係る当該帳簿書類については、なお従前の例による。
suppl-3401-33/art-20/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-20/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/art-20/par-1
Article 148, paragraph (1) (Books and Documents of Blue Return Taxpayers) (including as applied mutatis mutandis pursuant to Article 166 (Application Mutatis Mutandis to Nonresidents) of the New Act) of the New Act applies to books and documents prescribed in that paragraph relating to business prescribed in Article 143 (Blue Returns) of the New Act for 1966 and subsequent years, and the provisions then in force continue to govern such books and documents relating to such business for 1965 and prior years.
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### 第二十一条（更正の請求に関する経過規定） — Transitional Provisions Concerning Requests for Reassessment
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suppl-3401-33/art-21 · https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-21 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/art-21
**第一項** 新法第百五十三条（前年分の所得税額等の更正等に伴う更正の請求の特例）（新法第百六十七条（非居住者に対する準用）において準用する場合を含む。）の規定は、個人が施行日以後に新法第百五十三条各号に掲げる場合に該当することとなる場合について適用する。
suppl-3401-33/art-21/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-21/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/art-21/par-1
Article 153 (Special Provisions on Requests for Reassessment Accompanying Reassessment of a Previous Year's Income Tax and Similar Actions) (including as applied mutatis mutandis pursuant to Article 167 (Application Mutatis Mutandis to Nonresidents) of the New Act) of the New Act applies where an individual comes to fall under any of the cases set forth in the items of Article 153 of the New Act on or after the Effective Date.
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### 第二十二条（更正に関する経過規定） — Transitional Provisions Concerning Reassessment
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suppl-3401-33/art-22 · https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-22 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/art-22
**第一項** 新法第百五十五条（青色申告書に係る更正）（新法第百六十八条（非居住者に対する準用）において準用する場合を含む。）の規定は、昭和四十一年分以後の所得税につき新法第百五十五条に規定する更正をする場合について適用し、昭和四十年分以前の所得税につき当該更正をする場合については、なお従前の例による。
suppl-3401-33/art-22/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-22/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/art-22/par-1
Article 155 (Reassessments Involving Blue Returns) (including as applied mutatis mutandis pursuant to Article 168 (Application Mutatis Mutandis to Nonresidents) of the New Act) of the New Act applies where a Reassessment prescribed in Article 155 of the New Act is made for income tax for 1966 and subsequent years, and the provisions then in force continue to govern where such a Reassessment is made for income tax for 1965 and prior years.
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### 第二十三条（非居住者に対する分離課税に係る所得税及び外国法人に係る所得税に関する経過規定） — Transitional Provisions Concerning Income Tax under Separate Taxation of Nonresidents and Income Tax on Foreign Corporations
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suppl-3401-33/art-23 · https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-23 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/art-23
**第一項** 新法第百六十九条（分離課税に係る所得税の課税標準）及び第百七十八条（外国法人に係る所得税の課税標準）の規定は、非居住者又は外国法人が施行日以後に支払を受けるべきこれらの規定に規定する国内源泉所得について適用し、同日前に支払を受けるべき当該国内源泉所得については、なお従前の例による。
suppl-3401-33/art-23/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-23/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/art-23/par-1
Article 169 (Income Tax Base for Separate Taxation) and Article 178 (Tax Base for a Foreign Corporation's Income Taxes) of the New Act apply to domestic source income prescribed in those provisions which a Nonresident or Foreign Corporation is to receive on or after the Effective Date, and the provisions then in force continue to govern such domestic source income which is to be received before that date.
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### 第二十四条（利子所得及び配当所得に係る源泉徴収に関する経過規定） — Transitional Provisions Concerning Withholding on Interest Income and Dividend Income
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suppl-3401-33/art-24 · https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-24 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/art-24
**第一項** 新法第四編第一章（利子所得及び配当所得に係る源泉徴収）の規定は、施行日以後に支払うべき新法第百八十一条第一項（源泉徴収義務）に規定する利子等又は配当等について適用し、同日前に支払うべき当該利子等又は配当等については、なお従前の例による。
suppl-3401-33/art-24/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-24/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/art-24/par-1
Part IV, Chapter I (Withholding on Interest Income and Dividend Income) of the New Act applies to interest and similar income or dividends and similar income prescribed in Article 181, paragraph (1) (Obligation to Withhold Taxes) of the New Act which are to be paid on or after the Effective Date, and the provisions then in force continue to govern such interest and similar income or dividends and similar income which are to be paid before that date.
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### 第二十五条（給与所得に係る源泉徴収に関する経過規定） — Transitional Provisions Concerning Withholding on Salary Income
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suppl-3401-33/art-25 · https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-25 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/art-25
**第一項** 新法第四編第二章第一節（給与所得に係る源泉徴収義務及び徴収税額）の規定及び新法別表第四から別表第六までは、施行日以後に支払うべき新法第百八十三条第一項（源泉徴収義務）に規定する給与等（以下この条において「給与等」という。）について適用し、同日前に支払うべき給与等については、なお従前の例による。
suppl-3401-33/art-25/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-25/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/art-25/par-1
Part IV, Chapter II, Section 1 (Obligation to Withhold Tax on Salary Income and Amount of Tax Withheld) of the New Act and Appended Tables 4 through 6 of the New Act apply to salary or other wages prescribed in Article 183, paragraph (1) (Obligation to Withhold Taxes) of the New Act (hereinafter referred to as "salary or other wages" in this Article) which are to be paid on or after the Effective Date, and the provisions then in force continue to govern salary or other wages which are to be paid before that date.
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**第二項** 附則第四条（昭和四十年分の所得税の所得控除等に係る特例）の規定により読み替えられた新法第百九十条（年末調整）の規定並びに附則第四条の規定により読み替えられた新法別表第七（附表を除く。）及び附則別表第三は、昭和四十年中に支払うべき給与等でその最後に支払をする日が施行日以後である場合について適用し、その最後に支払をする日が施行日前である場合については、なお従前の例による。
suppl-3401-33/art-25/par-2 · https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-25/par-2 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/art-25/par-2
Article 190 (Year-End Adjustment) of the New Act as replaced pursuant to Article 4 (Special Provisions on Deductions from Income and Related Matters for Income Tax for 1965) of the Supplementary Provisions, Appended Table 7 of the New Act (excluding its annexed table) as replaced pursuant to Article 4 of the Supplementary Provisions, and Appended Table 3 of the Supplementary Provisions apply to salary or other wages which are to be paid in 1965 and whose final payment date falls on or after the Effective Date, and the provisions then in force continue to govern where the final payment date falls before the Effective Date.
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### 第二十六条（退職所得に係る源泉徴収に関する経過規定） — Transitional Provisions Concerning Withholding on Retirement Income
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suppl-3401-33/art-26 · https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-26 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/art-26
**第一項** 新法第百九十九条から第二百二条まで（退職所得に係る源泉徴収）の規定は、施行日以後に支払うべき新法第百九十九条に規定する退職手当等について適用し、同日前に支払うべき当該退職手当等については、なお従前の例による。
suppl-3401-33/art-26/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-26/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/art-26/par-1
Articles 199 through 202 (Withholding on Retirement Income) of the New Act apply to severance pay or other such compensation prescribed in Article 199 of the New Act which is to be paid on or after the Effective Date, and the provisions then in force continue to govern such severance pay or other such compensation which is to be paid before that date.
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### 第二十七条（報酬、料金等に係る源泉徴収に関する経過規定） — Transitional Provisions Concerning Withholding on Compensation, Fees, and Similar Payments
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suppl-3401-33/art-27 · https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-27 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/art-27
**第一項** 新法第四編第四章第一節（報酬、料金、契約金又は賞金に係る源泉徴収）及び第二節（生命保険契約等に基づく年金に係る源泉徴収）の規定は、昭和四十年六月一日以後に支払うべき新法第二百四条第一項（源泉徴収義務）に規定する報酬、料金、契約金若しくは賞金又は第二百七条（源泉徴収義務）に規定する年金について適用し、同日前に支払うべき当該報酬、料金、契約金若しくは賞金又は年金については、なお従前の例による。
suppl-3401-33/art-27/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-27/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/art-27/par-1
Part IV, Chapter IV, Section 1 (Withholding on Compensation, Fees, Contract Money, or Prize Money) and Section 2 (Withholding on Pensions Based on Life Insurance Policies and Similar Contracts) of the New Act apply to compensation, fees, contract money, or prize money prescribed in Article 204, paragraph (1) (Obligation to Withhold Taxes) of the New Act or pensions prescribed in Article 207 (Obligation to Withhold Taxes) of the New Act which are to be paid on or after June 1, 1965, and the provisions then in force continue to govern such compensation, fees, contract money, or prize money, or such pensions, which are to be paid before that date.
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**第二項** 新法第四編第四章第三節（匿名組合契約等の利益の分配に係る源泉徴収）の規定は、施行日以後に支払うべき新法第二百十条（源泉徴収義務）に規定する利益の分配について適用し、同日前に支払うべき当該利益の分配については、なお従前の例による。
suppl-3401-33/art-27/par-2 · https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-27/par-2 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/art-27/par-2
Part IV, Chapter IV, Section 3 (Withholding on Distributions of Profits under Silent Partnership Agreements and Similar Agreements) of the New Act applies to distributions of profits prescribed in Article 210 (Obligation to Withhold Taxes) of the New Act which are to be paid on or after the Effective Date, and the provisions then in force continue to govern such distributions of profits which are to be paid before that date.
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### 第二十八条（非居住者又は法人の所得に係る源泉徴収に関する経過規定） — Transitional Provisions Concerning Withholding from the Income of Nonresidents or Corporations
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suppl-3401-33/art-28 · https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-28 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/art-28
**第一項** 新法第四編第五章（非居住者又は法人の所得に係る源泉徴収）の規定は、施行日以後に支払うべき新法第二百十二条第一項（源泉徴収義務）に規定する国内源泉所得（次項に規定するものを除く。）又は同条第三項に規定する利子等、配当等、利益の分配若しくは報酬若しくは料金について適用し、同日前に支払うべき当該国内源泉所得又は当該利子等、配当等、利益の分配若しくは報酬若しくは料金については、なお従前の例による。
suppl-3401-33/art-28/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-28/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/art-28/par-1
Part IV, Chapter V (Withholding from the Income of Nonresidents or Corporations) of the New Act applies to domestic source income prescribed in Article 212, paragraph (1) (Obligation to Withhold Taxes) of the New Act (excluding that prescribed in the following paragraph), or to interest and similar income, dividends and similar income, distributions of profits, or compensation or fees prescribed in paragraph (3) of that Article, which are to be paid on or after the Effective Date, and the provisions then in force continue to govern such domestic source income, or such interest and similar income, dividends and similar income, distributions of profits, or compensation or fees, which are to be paid before that date.
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**第二項** 新法第四編第五章（新法第百六十一条第三号（不動産の貸付け等の対価）に掲げる国内源泉所得のうち船舶又は航空機の貸付けによる対価に係る部分に限る。）の規定は、施行日以後に当該船舶又は航空機の貸付けに係る契約の締結（同日前に締結された当該貸付けに係る契約につき同日以後に契約期間の更新があつた場合における当該更新を含む。）があつた場合について適用する。
suppl-3401-33/art-28/par-2 · https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-28/par-2 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/art-28/par-2
Part IV, Chapter V of the New Act (limited to the portion of the domestic source income set forth in Article 161, item (iii) (Consideration for the Rental of Real Property and Similar Property) of the New Act that relates to consideration for the rental of a vessel or aircraft) applies where a contract for the rental of such a vessel or aircraft is concluded on or after the Effective Date (including, where the contract period of such a rental contract concluded before that date is renewed on or after that date, that renewal).
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### 第二十九条（源泉徴収に係る所得税の徴収に関する経過規定） — Transitional Provisions Concerning Collection of Withheld Income Tax
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suppl-3401-33/art-29 · https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-29 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/art-29
**第一項** 新法第二百二十一条（源泉徴収に係る所得税の徴収）の規定の適用については、附則第二十四条から前条までの規定によりなお従前の例によることとされる所得税は、新法第二百二十一条に規定する所得税とみなす。
suppl-3401-33/art-29/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-29/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/art-29/par-1
For the purpose of applying Article 221 (Collection of Income Tax Subject to Withholding) of the New Act, income tax that the provisions then in force continue to govern pursuant to the provisions of Article 24 through the preceding Article of the Supplementary Provisions is deemed to be the income tax prescribed in Article 221 of the New Act.
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### 第三十条（支払調書等の提出に関する経過規定） — Transitional Provisions Concerning Submission of Payment Reports and Similar Documents
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suppl-3401-33/art-30 · https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-30 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/art-30
**第一項** 新法第二百二十五条から第二百二十八条まで（支払調書等）の規定は、別段の定めがあるものを除き、昭和四十年一月一日以後にこれらの規定に該当する事実が生じた場合について適用し、同日前に当該事実が生じた場合については、なお従前の例による。
suppl-3401-33/art-30/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-30/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/art-30/par-1
Except as otherwise provided, Articles 225 through 228 (Payment Reports and Similar Documents) of the New Act apply where facts falling under those provisions arise on or after January 1, 1965, and the provisions then in force continue to govern where such facts arose before that date.
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**第二項** 新法第二百二十五条第一項第二号若しくは第七号又は第二項（無記名の株式の利益若しくは利息の配当又は無記名の証券投資信託の受益証券に係る収益の分配に関する部分に限る。）の規定は、昭和四十一年一月一日以後に支払う当該利益若しくは利息の配当又は収益の分配について適用し、同日前に支払う当該利益若しくは利息の配当又は収益の分配については、なお従前の例による。
suppl-3401-33/art-30/par-2 · https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-30/par-2 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/art-30/par-2
Article 225, paragraph (1), item (ii) or (vii) or paragraph (2) of the New Act (limited to the portions concerning dividends of profits or of interest on bearer shares or distributions of proceeds relating to bearer beneficiary certificates of a Securities Investment Trust) applies to such dividends of profits or of interest or distributions of proceeds which are paid on or after January 1, 1966, and the provisions then in force continue to govern such dividends of profits or of interest or distributions of proceeds which are paid before that date.
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**第三項** 新法第二百二十五条第一項第八号（同号に規定する航空機の貸付け又は譲渡に係る対価に関する部分に限る。）の規定は、施行日以後に支払うべき当該対価について適用する。
suppl-3401-33/art-30/par-3 · https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-30/par-3 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/art-30/par-3
Article 225, paragraph (1), item (viii) of the New Act (limited to the portion concerning consideration for the rental or transfer of an aircraft prescribed in that item) applies to such consideration which is to be paid on or after the Effective Date.
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### 第三十一条（給与等の支払をする事務所の開設等の届出に関する経過規定） — Transitional Provisions Concerning Notification of the Opening of an Office Paying Salary or Other Wages and Similar Events
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suppl-3401-33/art-31 · https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-31 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/art-31
**第一項** 新法第二百三十条（給与等の支払をする事務所の開設等の届出）の規定は、施行日以後に同条に規定する事務所、事業所その他これらに準ずるものを設け、又はこれらを移転し若しくは廃止した場合について適用し、同日前に旧法第六十条（給与支払者の申告）の規定による申告をすべきこととなつた場合については、なお従前の例による。
suppl-3401-33/art-31/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-31/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/art-31/par-1
Article 230 (Notification of the Opening of an Office Paying Salary or Other Wages and Similar Events) of the New Act applies where an office, place of business, or other equivalent facility prescribed in that Article is established, relocated, or closed on or after the Effective Date, and the provisions then in force continue to govern where a report under Article 60 (Reports by Payers of Salary) of the Former Act became required before that date.
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### 第三十二条（施行日前に出国をした者に係る更正の請求） — Requests for Reassessment by Persons Who Became Absent from Japan before the Effective Date
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suppl-3401-33/art-32 · https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-32 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/art-32
**第一項** 施行日前に昭和四十年分の所得税につき旧法第二十九条第二項又は第三項後段（出国の場合の申告）の規定による申告書を提出した者及び同日前に同年分の所得税につき決定を受けた者は、当該申告書に記載された事項又は当該決定に係る事項（これらの事項につき同日前に更正があつた場合には、その更正後の事項）につき新法の規定の適用により異動を生ずることとなつたときは、その異動を生ずることとなつた事項について、同年六月三十日までに、税務署長に対し、国税通則法第二十三条第一項（更正の請求）の規定による更正の請求をすることができる。
suppl-3401-33/art-32/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-32/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/art-32/par-1
A person who, before the Effective Date, filed a return under Article 29, paragraph (2) or the second sentence of paragraph (3) (Returns in the Case of Absence From Japan) of the Former Act for income tax for 1965, or who, before that date, received a determination with respect to income tax for that year, may, if the particulars stated in that return or the particulars concerning that determination (or, if a Reassessment of those particulars was made before that date, the particulars after that Reassessment) come to change as a result of the application of the provisions of the New Act, make a request for Reassessment under Article 23, paragraph (1) (Requests for Reassessment) of the Act on General Rules for National Taxes to the district director by June 30 of that year with respect to the particulars that come to change.
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**第二項** 前項の更正の請求に基づく更正があつた場合において、新法第百五十九条第二項（更正又は決定による源泉徴収税額等の還付）（新法第百六十八条（非居住者に対する準用）において準用する場合を含む。）の規定による還付金について還付加算金を計算するときは、その計算の基礎となる国税通則法第五十八条第一項（還付加算金）の期間は、施行日からその還付のための支払決定をする日又はその還付金につき充当をする日（同日前に充当をするのに適することとなつた日がある場合には、その適することとなつた日）までの期間とする。
suppl-3401-33/art-32/par-2 · https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-32/par-2 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/art-32/par-2
Where a Reassessment is made based on a request for Reassessment under the preceding paragraph, when interest on refund is calculated for a refund under Article 159, paragraph (2) (Refund of Withheld Tax and Similar Amounts upon Reassessment or Determination) of the New Act (including as applied mutatis mutandis pursuant to Article 168 (Application Mutatis Mutandis to Nonresidents) of the New Act), the period referred to in Article 58, paragraph (1) (Interest on Refunds) of the Act on General Rules for National Taxes which serves as the basis for that calculation is the period from the Effective Date to the date on which the decision to pay out that refund is made or the date on which an Appropriation of that refund is made (or, if there is a date before that date on which the refund became suitable for Appropriation, that date).
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### 第三十三条（政令への委任） — Delegation to Cabinet Order
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suppl-3401-33/art-33 · https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-33 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/art-33
**第一項** 附則第一条から前条までに定めるもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
suppl-3401-33/art-33/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-33/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/art-33/par-1
Beyond what is provided for in Article 1 through the preceding Article of the Supplementary Provisions, transitional measures necessary for the enforcement of this Act are specified by Cabinet Order.
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### 第三十四条（関係法令の整理） — Arrangement of Related Laws and Regulations
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suppl-3401-33/art-34 · https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-34 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/art-34
**第一項** この法律の施行に伴う関係法令の整理については、別に法律で定める。
suppl-3401-33/art-34/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-34/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/art-34/par-1
The arrangement of related laws and regulations accompanying the enforcement of this Act is provided for separately by an Act.
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### 第三十五条（罰則に関する経過規定） — Transitional Provisions Concerning Penal Provisions
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suppl-3401-33/art-35 · https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-35 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/art-35
**第一項** 施行日前にした行為及びこの附則の規定によりなお従前の例によることとされる所得税に係る同日以後にした行為に対する罰則の適用については、なお従前の例による。
suppl-3401-33/art-35/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-35/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/art-35/par-1
The provisions then in force continue to govern the application of penal provisions to conduct engaged in before the Effective Date and to conduct engaged in on or after that date with respect to income tax that prior laws are to continue to govern pursuant to the provisions of these Supplementary Provisions.
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### 第三十六条（農業協同組合中央会の特例） — Special Provisions for Central Unions of Agricultural Co-operatives
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suppl-3401-33/art-36 · https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-36 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/art-36
**第一項** 農業協同組合法等の一部を改正する等の法律（平成二十七年法律第六十三号）附則第十二条（存続都道府県中央会の農業協同組合連合会への組織変更）に規定する存続都道府県中央会から同条の規定による組織変更をした農業協同組合連合会であつて、同法附則第十八条（組織変更後の農業協同組合連合会に係る事業等に関する特例）の規定により引き続きその名称中に農業協同組合中央会という文字を用いるものは、別表第一に掲げる法人とみなして、この法律の規定その他の政令で定める法令の規定を適用する。
suppl-3401-33/art-36/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-36/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/art-36/par-1
A federation of agricultural cooperatives that has undergone an entity conversion under Article 12 (Entity Conversion of Continuing Prefectural Central Unions into Federations of Agricultural Cooperatives) of the Supplementary Provisions of the Act Partially Amending the Agricultural Co-operatives Act, etc., and Other Matters (Act No. 63 of 2015) from a continuing prefectural central union prescribed in that Article, and that, pursuant to Article 18 (Special Provisions on Business and Other Matters of Federations of Agricultural Cooperatives after Entity Conversion) of the Supplementary Provisions of that Act, continues to use the words "central union of agricultural co-operatives" in its name, is deemed to be a corporation listed in Appended Table 1, and the provisions of this Act and the provisions of other laws and regulations specified by Cabinet Order apply to it.
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## 附則別表第一（昭和４０年分の所得税の予定納税基準額算出のための控除額表）
suppl-3401-33/appdx-1 · https://japanlaw.org/ja/income-tax-act/suppl-3401-33/appdx-1 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/appdx-1
（一）
昭和３９年分の所得税の課税総所得金額等 甲 乙 丙 丁
扶養親族等の数 年齢１２歳の扶養親族 青色事業専従者の年齢 事業専従者
０人 １人 ２人 ３人 ４人 ５人 ６人 ７人 ８人 ９人 １０人以上 １９歳以外の年齢 １９歳
以上 未満 控除金額 １人当たり控除金額
円 円 円 円 円 円 円 円 円 円 円 円 円 円 円 円 円
８５，０００ 円未満 全額 全額 全額 全額 全額 全額 全額 全額 全額 全額 全額 ０ ０ ０ ０
８５，０００ １００，０００ ８００ １，５００ 全額 全額 全額 全額 全額 全額 全額 全額 全額 ２００ 全額 全額 全額
１００，０００ １１０，０００ １，０００ １，７００ ２，３９０ 全額 全額 全額 全額 全額 全額 全額 全額 ２００ 全額 全額 全額
１１０，０００ １２０，０００ １，０００ １，８７０ ２，５９０ ３，２９０ ３，９８０ 全額 全額 全額 全額 全額 全額 ２３０ ２，５００ 全額 ２，３００
１２０，０００ １３０，０００ １，０００ １，８７０ ２，７４０ ３，４９０ ４，１８０ ４，８８０ 全額 全額 全額 全額 全額 ２５０ ２，７００ 全額 ２，５００
１３０，０００ １４０，０００ １，０００ １，８７０ ２，７４０ ３，６１０ ４，３８０ ５，０８０ ５，７８０ 全額 全額 全額 全額 ２５０ ２，８７０ 全額 ２，６２０
１４０，０００ １５０，０００ １，０００ １，８７０ ２，７４０ ３，６１０ ４，４８０ ５，２８０ ５，９８０ ６，６７０ 全額 全額 全額 ２５０ ２，８７０ ５，５００ ２，６２０
１５０，０００ １６０，０００ １，０００ １，８７０ ２，７４０ ３，６１０ ４，４８０ ５，３５０ ６，１８０ ６，８７０ ７，５７０ 全額 全額 ２５０ ２，８７０ ５，７００ ２，６２０
１６０，０００ １７０，０００ １，０００ １，８７０ ２，７４０ ３，６１０ ４，４８０ ５，３５０ ６，２２０ ７，０７０ ７，７７０ ８，４６０ 全額 ２５０ ２，８７０ ５，８７０ ２，６２０
１７０，０００ １８０，０００ １，０００ １，８７０ ２，７４０ ３，６１０ ４，４８０ ５，３５０ ６，２２０ ７，０９０ ７，９６０ ８，６６０ ９，３６０ ２５０ ２，８７０ ５，８７０ ２，６２０
１８０，０００ １９０，０００ １，０００ １，８７０ ２，７４０ ３，６１０ ４，４８０ ５，３５０ ６，２２０ ７，０９０ ７，９６０ ８，８３０ ９，５６０ ２５０ ２，８７０ ５，８７０ ２，６２０
１９０，０００ ２００，０００ １，０００ １，８７０ ２，７４０ ３，６１０ ４，４８０ ５，３５０ ６，２２０ ７，０９０ ７，９６０ ８，８３０ ９，７００ ２５０ ２，８７０ ５，８７０ ２，６２０
２００，０００ ２１０，０００ １，５００ ２，３７０ ３，２４０ ４，１１０ ４，９８０ ５，８５０ ６，７２０ ７，５９０ ８，４６０ ９，３３０ １０，２００ ２５０ ２，８７０ ５，８７０ ２，６２０
２１０，０００ ２２０，０００ １，５００ ２，８１０ ３，７４０ ４，６１０ ５，４８０ ６，３５０ ７，２２０ ８，０９０ ８，９６０ ９，８３０ １０，７００ ３２０ ３，３７０ ６，３７０ ３，１２０
２２０，０００ ２３０，０００ １，５００ ２，８１０ ４，１１０ ５，１１０ ５，９８０ ６，８５０ ７，７２０ ８，５９０ ９，４６０ １０，３３０ １１，２００ ３８０ ３，８７０ ６，８７０ ３，６２０
２３０，０００ ２４０，０００ １，５００ ２，８１０ ４，１１０ ５，４２０ ６，４８０ ７，３５０ ８，２２０ ９，０９０ ９，９６０ １０，８３０ １１，７００ ３８０ ４，３１０ ７，３７０ ３，９３０
２４０，０００ ２５０，０００ １，５００ ２，８１０ ４，１１０ ５，４２０ ６，７２０ ７，８５０ ８，７２０ ９，５９０ １０，４６０ １１，３３０ １２，２００ ３８０ ４，３１０ ７，８７０ ３，９３０
２５０，０００ ２６０，０００ １，５００ ２，８１０ ４，１１０ ５，４２０ ６，７２０ ８，０３０ ９，２２０ １０，０９０ １０，９６０ １１，８３０ １２，７００ ３８０ ４，３１０ ８，３７０ ３，９３０
２６０，０００ ２７０，０００ １，５００ ２，８１０ ４，１１０ ５，４２０ ６，７２０ ８，０３０ ９，３３０ １０，５９０ １１，４６０ １２，３３０ １３，２００ ３８０ ４，３１０ ８，８１０ ３，９３０
２７０，０００ ２８０，０００ １，５００ ２，８１０ ４，１１０ ５，４２０ ６，７２０ ８，０３０ ９，３３０ １０，６４０ １１，９４０ １２，８３０ １３，７００ ３８０ ４，３１０ ８，８１０ ３，９３０
２８０，０００ ２９０，０００ １，５００ ２，８１０ ４，１１０ ５，４２０ ６，７２０ ８，０３０ ９，３３０ １０，６４０ １１，９４０ １３，２５０ １４，２００ ３８０ ４，３１０ ８，８１０ ３，９３０
２９０，０００ ５００，０００ １，５００ ２，８１０ ４，１１０ ５，４２０ ６，７２０ ８，０３０ ９，３３０ １０，６４０ １１，９４０ １３，２５０ １４，５５０ ３８０ ４，３１０ ８，８１０ ３，９３０
５００，０００ ５１０，０００ ２，０００ ３，３１０ ４，６１０ ５，９２０ ７，２２０ ８，５３０ ９，８３０ １１，１４０ １２，４４０ １３，７５０ １５，０５０ ３８０ ４，３１０ ８，８１０ ３，９３０
５１０，０００ ５２０，０００ ２，０００ ３，７４０ ５，１１０ ６，４２０ ７，７２０ ９，０３０ １０，３３０ １１，６４０ １２，９４０ １４，２５０ １５，５５０ ４４０ ４，８１０ ９，３１０ ４，４３０
５２０，０００ ５３０，０００ ２，０００ ３，７４０ ５，４８０ ６，９２０ ８，２２０ ９，５３０ １０，８３０ １２，１４０ １３，４４０ １４，７５０ １６，０５０ ５００ ５，３１０ ９，８１０ ４，９３０
５３０，０００ ５４０，０００ ２，０００ ３，７４０ ５，４８０ ７，２２０ ８，７２０ １０，０３０ １１，３３０ １２，６４０ １３，９４０ １５，２５０ １６，５５０ ５００ ５，７４０ １０，３１０ ５，２４０
５４０，０００ ５５０，０００ ２，０００ ３，７４０ ５，４８０ ７，２２０ ８，９６０ １０，５３０ １１，８３０ １３，１４０ １４，４４０ １５，７５０ １７，０５０ ５００ ５，７４０ １０，８１０ ５，２４０
５５０，０００ ５６０，０００ ２，０００ ３，７４０ ５，４８０ ７，２２０ ８，９６０ １０，７００ １２，３３０ １３，６４０ １４，９４０ １６，２５０ １７，５５０ ５００ ５，７４０ １１，３１０ ５，２４０
５６０，０００ ５７０，０００ ２，０００ ３，７４０ ５，４８０ ７，２２０ ８，９６０ １０，７００ １２，４４０ １４，１４０ １５，４４０ １６，７５０ １８，０５０ ５００ ５，７４０ １１，７４０ ５，２４０
５７０，０００ ５８０，０００ ２，０００ ３，７４０ ５，４８０ ７，２２０ ８，９６０ １０，７００ １２，４４０ １４，１８０ １５，９２０ １７，２５０ １８，５５０ ５００ ５，７４０ １１，７４０ ５，２４０
５８０，０００ ５９０，０００ ２，０００ ３，７４０ ５，４８０ ７，２２０ ８，９６０ １０，７００ １２，４４０ １４，１８０ １５，９２０ １７，６６０ １９，０５０ ５００ ５，７４０ １１，７４０ ５，２４０
５９０，０００ ８００，０００ ２，０００ ３，７４０ ５，４８０ ７，２２０ ８，９６０ １０，７００ １２，４４０ １４，１８０ １５，９２０ １７，６６０ １９，４００ ５００ ５，７４０ １１，７４０ ５，２４０
８００，０００ ８１０，０００ ２，５００ ４，２４０ ５，９８０ ７，７２０ ９，４６０ １１，２００ １２，９４０ １４，６８０ １６，４２０ １８，１６０ １９，９００ ５００ ５，７４０ １１，７４０ ５，２４０
８１０，０００ ８２０，０００ ２，５００ ４，６８０ ６，４８０ ８，２２０ ９，９６０ １１，７００ １３，４４０ １５，１８０ １６，９２０ １８，６６０ ２０，４００ ５７０ ６，２４０ １２，２４０ ５，７４０
８２０，０００ ８３０，０００ ２，５００ ４，６８０ ６，８５０ ８，７２０ １０，４６０ １２，２００ １３，９４０ １５，６８０ １７，４２０ １９，１６０ ２０，９００ ６３０ ６，７４０ １２，７４０ ６，２４０
８３０，０００ ８４０，０００ ２，５００ ４，６８０ ６，８５０ ９，０３０ １０，９６０ １２，７００ １４，４４０ １６，１８０ １７，９２０ １９，６６０ ２１，４００ ６３０ ７，１８０ １３，２４０ ６，５５０
８４０，０００ ８５０，０００ ２，５００ ４，６８０ ６，８５０ ９，０３０ １１，２００ １３，２００ １４，９４０ １６，６８０ １８，４２０ ２０，１６０ ２１，９００ ６３０ ７，１８０ １３，７４０ ６，５５０
８５０，０００ ８６０，０００ ２，５００ ４，６８０ ６，８５０ ９，０３０ １１，２００ １３，３８０ １５，４４０ １７，１８０ １８，９２０ ２０，６６０ ２２，４００ ６３０ ７，１８０ １４，２４０ ６，５５０
８６０，０００ ８７０，０００ ２，５００ ４，６８０ ６，８５０ ９，０３０ １１，２００ １３，３８０ １５，５５０ １７，６８０ １９，４２０ ２１，１６０ ２２，９００ ６３０ ７，１８０ １４，６８０ ６，５５０
８７０，０００ ８８０，０００ ２，５００ ４，６８０ ６，８５０ ９，０３０ １１，２００ １３，３８０ １５，５５０ １７，７３０ １９，９００ ２１，６６０ ２３，４００ ６３０ ７，１８０ １４，６８０ ６，５５０
８８０，０００ ８９０，０００ ２，５００ ４，６８０ ６，８５０ ９，０３０ １１，２００ １３，３８０ １５，５５０ １７，７３０ １９，９００ ２２，０８０ ２３，９００ ６３０ ７，１８０ １４，６８０ ６，５５０
８９０，０００ １，２００，０００ ２，５００ ４，６８０ ６，８５０ ９，０３０ １１，２００ １３，３８０ １５，５５０ １７，７３０ １９，９００ ２２，０８０ ２４，２５０ ６３０ ７，１８０ １４，６８０ ６，５５０
１，２００，０００ １，２１０，０００ ３，０００ ５，１８０ ７，３５０ ９，５３０ １１，７００ １３，８８０ １６，０５０ １８，２３０ ２０，４００ ２２，５８０ ２４，７５０ ６３０ ７，１８０ １４，６８０ ６，５５０
１，２１０，０００ １，２２０，０００ ３，０００ ５，６１０ ７，８５０ １０，０３０ １２，２００ １４，３８０ １６，５５０ １８，７３０ ２０，９００ ２３，０８０ ２５，２５０ ６９０ ７，６８０ １５，１８０ ７，０５０
１，２２０，０００ １，２３０，０００ ３，０００ ５，６１０ ８，２２０ １０，５３０ １２，７００ １４，８８０ １７，０５０ １９，２３０ ２１，４００ ２３，５８０ ２５，７５０ ７５０ ８，１８０ １５，６８０ ７，５５０
１，２３０，０００ １，２４０，０００ ３，０００ ５，６１０ ８，２２０ １０，８３０ １３，２００ １５，３８０ １７，５５０ １９，７３０ ２１，９００ ２４，０８０ ２６，２５０ ７５０ ８，６１０ １６，１８０ ７，８６０
１，２４０，０００ １，２５０，０００ ３，０００ ５，６１０ ８，２２０ １０，８３０ １３，４４０ １５，８８０ １８，０５０ ２０，２３０ ２２，４００ ２４，５８０ ２６，７５０ ７５０ ８，６１０ １６，６８０ ７，８６０
１，２５０，０００ １，２６０，０００ ３，０００ ５，６１０ ８，２２０ １０，８３０ １３，４４０ １６，０５０ １８，５５０ ２０，７３０ ２２，９００ ２５，０８０ ２７，２５０ ７５０ ８，６１０ １７，１８０ ７，８６０
１，２６０，０００ １，２７０，０００ ３，０００ ５，６１０ ８，２２０ １０，８３０ １３，４４０ １６，０５０ １８，６６０ ２１，２３０ ２３，４００ ２５，５８０ ２７，７５０ ７５０ ８，６１０ １７，６１０ ７，８６０
１，２７０，０００ １，２８０，０００ ３，０００ ５，６１０ ８，２２０ １０，８３０ １３，４４０ １６，０５０ １８，６６０ ２１，２７０ ２３，８８０ ２６，０８０ ２８，２５０ ７５０ ８，６１０ １７，６１０ ７，８６０
１，２８０，０００ １，２９０，０００ ３，０００ ５，６１０ ８，２２０ １０，８３０ １３，４４０ １６，０５０ １８，６６０ ２１，２７０ ２３，８８０ ２６，４９０ ２８，７５０ ７５０ ８，６１０ １７，６１０ ７，８６０
（二）
昭和３９年分の所得税の課税総所得金額等 甲 乙 丙 丁
扶養親族等の数 年齢１２歳の扶養親族 青色事業専従者の年齢 事業専従者
０人 １人 ２人 ３人 ４人 ５人 ６人 ７人 ８人 ９人 １０人以上 １９歳以外の年齢 １９歳
以上 未満 控除金額 １人当たり控除金額
円 円 円 円 円 円 円 円 円 円 円 円 円 円 円 円 円
１，２９０，０００ １，８００，０００ ３，０００ ５，６１０ ８，２２０ １０，８３０ １３，４４０ １６，０５０ １８，６６０ ２１，２７０ ２３，８８０ ２６，４９０ ２９，１００ ７５０ ８，６１０ １７，６１０ ７，８６０
１，８００，０００ １，８１０，０００ ３，５００ ６，１１０ ８，７２０ １１，３３０ １３，９４０ １６，５５０ １９，１６０ ２１，７７０ ２４，３８０ ２６，９９０ ２９，６００ ７５０ ８，６１０ １７，６１０ ７，８６０
１，８１０，０００ １，８２０，０００ ３，５００ ６，５５０ ９，２２０ １１，８３０ １４，４４０ １７，０５０ １９，６６０ ２２，２７０ ２４，８８０ ２７，４９０ ３０，１００ ８２０ ９，１１０ １８，１１０ ８，３６０
１，８２０，０００ １，８３０，０００ ３，５００ ６，５５０ ９，５９０ １２，３３０ １４，９４０ １７，５５０ ２０，１６０ ２２，７７０ ２５，３８０ ２７，９９０ ３０，６００ ８８０ ９，６１０ １８，６１０ ８，８６０
１，８３０，０００ １，８４０，０００ ３，５００ ６，５５０ ９，５９０ １２，６４０ １５，４４０ １８，０５０ ２０，６６０ ２３，２７０ ２５，８８０ ２８，４９０ ３１，１００ ８８０ １０，０５０ １９，１１０ ９，１７０
１，８４０，０００ １，８５０，０００ ３，５００ ６，５５０ ９，５９０ １２，６４０ １５，６８０ １８，５５０ ２１，１６０ ２３，７７０ ２６，３８０ ２８，９９０ ３１，６００ ８８０ １０，０５０ １９，６１０ ９，１７０
１，８５０，０００ １，８６０，０００ ３，５００ ６，５５０ ９，５９０ １２，６４０ １５，６８０ １８，７３０ ２１，６６０ ２４，２７０ ２６，８８０ ２９，４９０ ３２，１００ ８８０ １０，０５０ ２０，１１０ ９，１７０
１，８６０，０００ １，８７０，０００ ３，５００ ６，５５０ ９，５９０ １２，６４０ １５，６８０ １８，７３０ ２１，７７０ ２４，７７０ ２７，３８０ ２９，９９０ ３２，６００ ８８０ １０，０５０ ２０，５５０ ９，１７０
１，８７０，０００ １，８８０，０００ ３，５００ ６，５５０ ９，５９０ １２，６４０ １５，６８０ １８，７３０ ２１，７７０ ２４，８２０ ２７，８６０ ３０，４９０ ３３，１００ ８８０ １０，０５０ ２０，５５０ ９，１７０
１，８８０，０００ １，８９０，０００ ３，５００ ６，５５０ ９，５９０ １２，６４０ １５，６８０ １８，７３０ ２１，７７０ ２４，８２０ ２７，８６０ ３０，９１０ ３３，６００ ８８０ １０，０５０ ２０，５５０ ９，１７０
１，８９０，０００ ２，５００，０００ ３，５００ ６，５５０ ９，５９０ １２，６４０ １５，６８０ １８，７３０ ２１，７７０ ２４，８２０ ２７，８６０ ３０，９１０ ３３，９５０ ８８０ １０，０５０ ２０，５５０ ９，１７０
２，５００，０００ ２，５１０，０００ ４，０００ ７，０５０ １０，０９０ １３，１４０ １６，１８０ １９，２３０ ２２，２７０ ２５，３２０ ２８，３６０ ３１，４１０ ３４，４５０ ８８０ １０，０５０ ２０，５５０ ９，１７０
２，５１０，０００ ２，５２０，０００ ４，０００ ７，４８０ １０，５９０ １３，６４０ １６，６８０ １９，７３０ ２２，７７０ ２５，８２０ ２８，８６０ ３１，９１０ ３４，９５０ ９４０ １０，５５０ ２１，０５０ ９，６７０
２，５２０，０００ ２，５３０，０００ ４，０００ ７，４８０ １０，９６０ １４，１４０ １７，１８０ ２０，２３０ ２３，２７０ ２６，３２０ ２９，３６０ ３２，４１０ ３５，４５０ １，０００ １１，０５０ ２１，５５０ １０，１７０
２，５３０，０００ ２，５４０，０００ ４，０００ ７，４８０ １０，９６０ １４，４４０ １７，６８０ ２０，７３０ ２３，７７０ ２６，８２０ ２９，８６０ ３２，９１０ ３５，９５０ １，０００ １１，４８０ ２２，０５０ １０，４８０
２，５４０，０００ ２，５５０，０００ ４，０００ ７，４８０ １０，９６０ １４，４４０ １７，９２０ ２１，２３０ ２４，２７０ ２７，３２０ ３０，３６０ ３３，４１０ ３６，４５０ １，０００ １１，４８０ ２２，５５０ １０，４８０
２，５５０，０００ ２，５６０，０００ ４，０００ ７，４８０ １０，９６０ １４，４４０ １７，９２０ ２１，４００ ２４，７７０ ２７，８２０ ３０，８６０ ３３，９１０ ３６，９５０ １，０００ １１，４８０ ２３，０５０ １０，４８０
２，５６０，０００ ２，５７０，０００ ４，０００ ７，４８０ １０，９６０ １４，４４０ １７，９２０ ２１，４００ ２４，８８０ ２８，３２０ ３１，３６０ ３４，４１０ ３７，４５０ １，０００ １１，４８０ ２３，４８０ １０，４８０
２，５７０，０００ ２，５８０，０００ ４，０００ ７，４８０ １０，９６０ １４，４４０ １７，９２０ ２１，４００ ２４，８８０ ２８，３６０ ３１，８４０ ３４，９１０ ３７，９５０ １，０００ １１，４８０ ２３，４８０ １０，４８０
２，５８０，０００ ２，５９０，０００ ４，０００ ７，４８０ １０，９６０ １４，４４０ １７，９２０ ２１，４００ ２４，８８０ ２８，３６０ ３１，８４０ ３５，３２０ ３８，４５０ １，０００ １１，４８０ ２３，４８０ １０，４８０
２，５９０，０００ ４，０００，０００ ４，０００ ７，４８０ １０，９６０ １４，４４０ １７，９２０ ２１，４００ ２４，８８０ ２８，３６０ ３１，８４０ ３５，３２０ ３８，８００ １，０００ １１，４８０ ２３，４８０ １０，４８０
４，０００，０００ ４，０１０，０００ ４，５００ ７，９８０ １１，４６０ １４，９４０ １８，４２０ ２１，９００ ２５，３８０ ２８，８６０ ３２，３４０ ３５，８２０ ３９，３００ １，０００ １１，４８０ ２３，４８０ １０，４８０
４，０１０，０００ ４，０２０，０００ ４，５００ ８，４２０ １１，９６０ １５，４４０ １８，９２０ ２２，４００ ２５，８８０ ２９，３６０ ３２，８４０ ３６，３２０ ３９，８００ １，０７０ １１，９８０ ２３，９８０ １０，９８０
４，０２０，０００ ４，０３０，０００ ４，５００ ８，４２０ １２，３３０ １５，９４０ １９，４２０ ２２，９００ ２６，３８０ ２９，８６０ ３３，３４０ ３６，８２０ ４０，３００ １，１３０ １２，４８０ ２４，４８０ １１，４８０
４，０３０，０００ ４，０４０，０００ ４，５００ ８，４２０ １２，３３０ １６，２５０ １９，９２０ ２３，４００ ２６，８８０ ３０，３６０ ３３，８４０ ３７，３２０ ４０，８００ １，１３０ １２，９２０ ２４，９８０ １１，７９０
４，０４０，０００ ４，０５０，０００ ４，５００ ８，４２０ １２，３３０ １６，２５０ ２０，１６０ ２３，９００ ２７，３８０ ３０，８６０ ３４，３４０ ３７，８２０ ４１，３００ １，１３０ １２，９２０ ２５，４８０ １１，７９０
４，０５０，０００ ４，０６０，０００ ４，５００ ８，４２０ １２，３３０ １６，２５０ ２０，１６０ ２４，０８０ ２７，８８０ ３１，３６０ ３４，８４０ ３８，３２０ ４１，８００ １，１３０ １２，９２０ ２５，９８０ １１，７９０
４，０６０，０００ ４，０７０，０００ ４，５００ ８，４２０ １２，３３０ １６，２５０ ２０，１６０ ２４，０８０ ２７，９９０ ３１，８６０ ３５，３４０ ３８，８２０ ４２，３００ １，１３０ １２，９２０ ２６，４２０ １１，７９０
４，０７０，０００ ４，０８０，０００ ４，５００ ８，４２０ １２，３３０ １６，２５０ ２０，１６０ ２４，０８０ ２７，９９０ ３１，９１０ ３５，８２０ ３９，３２０ ４２，８００ １，１３０ １２，９２０ ２６，４２０ １１，７９０
４，０８０，０００ ４，０９０，０００ ４，５００ ８，４２０ １２，３３０ １６，２５０ ２０，１６０ ２４，０８０ ２７，９９０ ３１，９１０ ３５，８２０ ３９，７４０ ４３，３００ １，１３０ １２，９２０ ２６，４２０ １１，７９０
４，０９０，０００ ６，０００，０００ ４，５００ ８，４２０ １２，３３０ １６，２５０ ２０，１６０ ２４，０８０ ２７，９９０ ３１，９１０ ３５，８２０ ３９，７４０ ４３，６５０ １，１３０ １２，９２０ ２６，４２０ １１，７９０
６，０００，０００ ６，０１０，０００ ５，０００ ８，９２０ １２，８３０ １６，７５０ ２０，６６０ ２４，５８０ ２８，４９０ ３２，４１０ ３６，３２０ ４０，２４０ ４４，１５０ １，１３０ １２，９２０ ２６，４２０ １１，７９０
６，０１０，０００ ６，０２０，０００ ５，０００ ９，３５０ １３，３３０ １７，２５０ ２１，１６０ ２５，０８０ ２８，９９０ ３２，９１０ ３６，８２０ ４０，７４０ ４４，６５０ １，１９０ １３，４２０ ２６，９２０ １２，２９０
６，０２０，０００ ６，０３０，０００ ５，０００ ９，３５０ １３，７００ １７，７５０ ２１，６６０ ２５，５８０ ２９，４９０ ３３，４１０ ３７，３２０ ４１，２４０ ４５，１５０ １，２５０ １３，９２０ ２７，４２０ １２，７９０
６，０３０，０００ ６，０４０，０００ ５，０００ ９，３５０ １３，７００ １８，０５０ ２２，１６０ ２６，０８０ ２９，９９０ ３３，９１０ ３７，８２０ ４１，７４０ ４５，６５０ １，２５０ １４，３５０ ２７，９２０ １３，１００
６，０４０，０００ ６，０５０，０００ ５，０００ ９，３５０ １３，７００ １８，０５０ ２２，４００ ２６，５８０ ３０，４９０ ３４，４１０ ３８，３２０ ４２，２４０ ４６，１５０ １，２５０ １４，３５０ ２８，４２０ １３，１００
６，０５０，０００ ６，０６０，０００ ５，０００ ９，３５０ １３，７００ １８，０５０ ２２，４００ ２６，７５０ ３０，９９０ ３４，９１０ ３８，８２０ ４２，７４０ ４６，６５０ １，２５０ １４，３５０ ２８，９２０ １３，１００
６，０６０，０００ ６，０７０，０００ ５，０００ ９，３５０ １３，７００ １８，０５０ ２２，４００ ２６，７５０ ３１，１００ ３５，４１０ ３９，３２０ ４３，２４０ ４７，１５０ １，２５０ １４，３５０ ２９，３５０ １３，１００
６，０７０，０００ ６，０８０，０００ ５，０００ ９，３５０ １３，７００ １８，０５０ ２２，４００ ２６，７５０ ３１，１００ ３５，４５０ ３９，８００ ４３，７４０ ４７，６５０ １，２５０ １４，３５０ ２９，３５０ １３，１００
６，０８０，０００ ６，０９０，０００ ５，０００ ９，３５０ １３，７００ １８，０５０ ２２，４００ ２６，７５０ ３１，１００ ３５，４５０ ３９，８００ ４４，１５０ ４８，１５０ １，２５０ １４，３５０ ２９，３５０ １３，１００
６，０９０，０００ １０，０００，０００ ５，０００ ９，３５０ １３，７００ １８，０５０ ２２，４００ ２６，７５０ ３１，１００ ３５，４５０ ３９，８００ ４４，１５０ ４８，５００ １，２５０ １４，３５０ ２９，３５０ １３，１００
１０，０００，０００ １０，０１０，０００ ５，５００ ９，８５０ １４，２００ １８，５５０ ２２，９００ ２７，２５０ ３１，６００ ３５，９５０ ４０，３００ ４４，６５０ ４９，０００ １，２５０ １４，３５０ ２９，３５０ １３，１００
１０，０１０，０００ １０，０２０，０００ ５，５００ １０，２９０ １４，７００ １９，０５０ ２３，４００ ２７，７５０ ３２，１００ ３６，４５０ ４０，８００ ４５，１５０ ４９，５００ １，３２０ １４，８５０ ２９，８５０ １３，６００
１０，０２０，０００ １０，０３０，０００ ５，５００ １０，２９０ １５，０７０ １９，５５０ ２３，９００ ２８，２５０ ３２，６００ ３６，９５０ ４１，３００ ４５，６５０ ５０，０００ １，３８０ １５，３５０ ３０，３５０ １４，１００
１０，０３０，０００ １０，０４０，０００ ５，５００ １０，２９０ １５，０７０ １９，８６０ ２４，４００ ２８，７５０ ３３，１００ ３７，４５０ ４１，８００ ４６，１５０ ５０，５００ １，３８０ １５，７９０ ３０，８５０ １４，４１０
１０，０４０，０００ １０，０５０，０００ ５，５００ １０，２９０ １５，０７０ １９，８６０ ２４，６４０ ２９，２５０ ３３，６００ ３７，９５０ ４２，３００ ４６，６５０ ５１，０００ １，３８０ １５，７９０ ３１，３５０ １４，４１０
１０，０５０，０００ １０，０６０，０００ ５，５００ １０，２９０ １５，０７０ １９，８６０ ２４，６４０ ２９，４３０ ３４，１００ ３８，４５０ ４２，８００ ４７，１５０ ５１，５００ １，３８０ １５，７９０ ３１，８５０ １４，４１０
１０，０６０，０００ １０，０７０，０００ ５，５００ １０，２９０ １５，０７０ １９，８６０ ２４，６４０ ２９，４３０ ３４，２１０ ３８，９５０ ４３，３００ ４７，６５０ ５２，０００ １，３８０ １５，７９０ ３２，２９０ １４，４１０
１０，０７０，０００ １０，０８０，０００ ５，５００ １０，２９０ １５，０７０ １９，８６０ ２４，６４０ ２９，４３０ ３４，２１０ ３９，０００ ４３，７８０ ４８，１５０ ５２，５００ １，３８０ １５，７９０ ３２，２９０ １４，４１０
１０，０８０，０００ １０，０９０，０００ ５，５００ １０，２９０ １５，０７０ １９，８６０ ２４，６４０ ２９，４３０ ３４，２１０ ３９，０００ ４３，７８０ ４８，５７０ ５３，０００ １，３８０ １５，７９０ ３２，２９０ １４，４１０
（三）
昭和３９年分の所得税の課税総所得金額等 甲 乙 丙 丁
扶養親族等の数 年齢１２歳の扶養親族 青色事業専従者の年齢 事業専従者
０人 １人 ２人 ３人 ４人 ５人 ６人 ７人 ８人 ９人 １０人以上 １９歳以外の年齢 １９歳
以上 未満 控除金額 １人当たり控除金額
円 円 円 円 円 円 円 円 円 円 円 円 円 円 円 円 円
１０，０９０，０００ ２０，０００，０００ ５，５００ １０，２９０ １５，０７０ １９，８６０ ２４，６４０ ２９，４３０ ３４，２１０ ３９，０００ ４３，７８０ ４８，５７０ ５３，３５０ １，３８０ １５，７９０ ３２，２９０ １４，４１０
２０，０００，０００ ２０，０１０，０００ ６，０００ １０，７９０ １５，５７０ ２０，３６０ ２５，１４０ ２９，９３０ ３４，７１０ ３９，５００ ４４，２８０ ４９，０７０ ５３，８５０ １，３８０ １５，７９０ ３２，２９０ １４，４１０
２０，０１０，０００ ２０，０２０，０００ ６，０００ １１，２２０ １６，０７０ ２０，８６０ ２５，６４０ ３０，４３０ ３５，２１０ ４０，０００ ４４，７８０ ４９，５７０ ５４，３５０ １，４４０ １６，２９０ ３２，７９０ １４，９１０
２０，０２０，０００ ２０，０３０，０００ ６，０００ １１，２２０ １６，４４０ ２１，３６０ ２６，１４０ ３０，９３０ ３５，７１０ ４０，５００ ４５，２８０ ５０，０７０ ５４，８５０ １，５００ １６，７９０ ３３，２９０ １５，４１０
２０，０３０，０００ ２０，０４０，０００ ６，０００ １１，２２０ １６，４４０ ２１，６６０ ２６，６４０ ３１，４３０ ３６，２１０ ４１，０００ ４５，７８０ ５０，５７０ ５５，３５０ １，５００ １７，２２０ ３３，７９０ １５，７２０
２０，０４０，０００ ２０，０５０，０００ ６，０００ １１，２２０ １６，４４０ ２１，６６０ ２６，８８０ ３１，９３０ ３６，７１０ ４１，５００ ４６，２８０ ５１，０７０ ５５，８５０ １，５００ １７，２２０ ３４，２９０ １５，７２０
２０，０５０，０００ ２０，０６０，０００ ６，０００ １１，２２０ １６，４４０ ２１，６６０ ２６，８８０ ３２，１００ ３７，２１０ ４２，０００ ４６，７８０ ５１，５７０ ５６，３５０ １，５００ １７，２２０ ３４，７９０ １５，７２０
２０，０６０，０００ ２０，０７０，０００ ６，０００ １１，２２０ １６，４４０ ２１，６６０ ２６，８８０ ３２，１００ ３７，３２０ ４２，５００ ４７，２８０ ５２，０７０ ５６，８５０ １，５００ １７，２２０ ３５，２２０ １５，７２０
２０，０７０，０００ ２０，０８０，０００ ６，０００ １１，２２０ １６，４４０ ２１，６６０ ２６，８８０ ３２，１００ ３７，３２０ ４２，５４０ ４７，７６０ ５２，５７０ ５７，３５０ １，５００ １７，２２０ ３５，２２０ １５，７２０
２０，０８０，０００ ２０，０９０，０００ ６，０００ １１，２２０ １６，４４０ ２１，６６０ ２６，８８０ ３２，１００ ３７，３２０ ４２，５４０ ４７，７６０ ５２，９８０ ５７，８５０ １，５００ １７，２２０ ３５，２２０ １５，７２０
２０，０９０，０００ ３０，０００，０００ ６，０００ １１，２２０ １６，４４０ ２１，６６０ ２６，８８０ ３２，１００ ３７，３２０ ４２，５４０ ４７，７６０ ５２，９８０ ５８，２００ １，５００ １７，２２０ ３５，２２０ １５，７２０
３０，０００，０００ ３０，０１０，０００ ６，５００ １１，７２０ １６，９４０ ２２，１６０ ２７，３８０ ３２，６００ ３７，８２０ ４３，０４０ ４８，２６０ ５３，４８０ ５８，７００ １，５００ １７，２２０ ３５，２２０ １５，７２０
３０，０１０，０００ ３０，０２０，０００ ６，５００ １２，１６０ １７，４４０ ２２，６６０ ２７，８８０ ３３，１００ ３８，３２０ ４３，５４０ ４８，７６０ ５３，９８０ ５９，２００ １，５７０ １７，７２０ ３５，７２０ １６，２２０
３０，０２０，０００ ３０，０３０，０００ ６，５００ １２，１６０ １７，８１０ ２３，１６０ ２８，３８０ ３３，６００ ３８，８２０ ４４，０４０ ４９，２６０ ５４，４８０ ５９，７００ １，６３０ １８，２２０ ３６，２２０ １６，７２０
３０，０３０，０００ ３０，０４０，０００ ６，５００ １２，１６０ １７，８１０ ２３，４７０ ２８，８８０ ３４，１００ ３９，３２０ ４４，５４０ ４９，７６０ ５４，９８０ ６０，２００ １，６３０ １８，６６０ ３６，７２０ １７，０３０
３０，０４０，０００ ３０，０５０，０００ ６，５００ １２，１６０ １７，８１０ ２３，４７０ ２９，１２０ ３４，６００ ３９，８２０ ４５，０４０ ５０，２６０ ５５，４８０ ６０，７００ １，６３０ １８，６６０ ３７，２２０ １７，０３０
３０，０５０，０００ ３０，０６０，０００ ６，５００ １２，１６０ １７，８１０ ２３，４７０ ２９，１２０ ３４，７８０ ４０，３２０ ４５，５４０ ５０，７６０ ５５，９８０ ６１，２００ １，６３０ １８，６６０ ３７，７２０ １７，０３０
３０，０６０，０００ ３０，０７０，０００ ６，５００ １２，１６０ １７，８１０ ２３，４７０ ２９，１２０ ３４，７８０ ４０，４３０ ４６，０４０ ５１，２６０ ５６，４８０ ６１，７００ １，６３０ １８，６６０ ３８，１６０ １７，０３０
３０，０７０，０００ ３０，０８０，０００ ６，５００ １２，１６０ １７，８１０ ２３，４７０ ２９，１２０ ３４，７８０ ４０，４３０ ４６，０９０ ５１，７４０ ５６，９８０ ６２，２００ １，６３０ １８，６６０ ３８，１６０ １７，０３０
３０，０８０，０００ ３０，０９０，０００ ６，５００ １２，１６０ １７，８１０ ２３，４７０ ２９，１２０ ３４，７８０ ４０，４３０ ４６，０９０ ５１，７４０ ５７，４００ ６２，７００ １，６３０ １８，６６０ ３８，１６０ １７，０３０
３０，０９０，０００ ４５，０００，０００ ６，５００ １２，１６０ １７，８１０ ２３，４７０ ２９，１２０ ３４，７８０ ４０，４３０ ４６，０９０ ５１，７４０ ５７，４００ ６３，０５０ １，６３０ １８，６６０ ３８，１６０ １７，０３０
４５，０００，０００ ４５，０１０，０００ ７，０００ １２，６６０ １８，３１０ ２３，９７０ ２９，６２０ ３５，２８０ ４０，９３０ ４６，５９０ ５２，２４０ ５７，９００ ６３，５５０ １，６３０ １８，６６０ ３８，１６０ １７，０３０
４５，０１０，０００ ４５，０２０，０００ ７，０００ １３，０９０ １８，８１０ ２４，４７０ ３０，１２０ ３５，７８０ ４１，４３０ ４７，０９０ ５２，７４０ ５８，４００ ６４，０５０ １，６９０ １９，１６０ ３８，６６０ １７，５３０
４５，０２０，０００ ４５，０３０，０００ ７，０００ １３，０９０ １９，１８０ ２４，９７０ ３０，６２０ ３６，２８０ ４１，９３０ ４７，５９０ ５３，２４０ ５８，９００ ６４，５５０ １，７５０ １９，６６０ ３９，１６０ １８，０３０
４５，０３０，０００ ４５，０４０，０００ ７，０００ １３，０９０ １９，１８０ ２５，２７０ ３１，１２０ ３６，７８０ ４２，４３０ ４８，０９０ ５３，７４０ ５９，４００ ６５，０５０ １，７５０ ２０，０９０ ３９，６６０ １８，３４０
４５，０４０，０００ ４５，０５０，０００ ７，０００ １３，０９０ １９，１８０ ２５，２７０ ３１，３６０ ３７，２８０ ４２，９３０ ４８，５９０ ５４，２４０ ５９，９００ ６５，５５０ １，７５０ ２０，０９０ ４０，１６０ １８，３４０
４５，０５０，０００ ４５，０６０，０００ ７，０００ １３，０９０ １９，１８０ ２５，２７０ ３１，３６０ ３７，４５０ ４３，４３０ ４９，０９０ ５４，７４０ ６０，４００ ６６，０５０ １，７５０ ２０，０９０ ４０，６６０ １８，３４０
４５，０６０，０００ ４５，０７０，０００ ７，０００ １３，０９０ １９，１８０ ２５，２７０ ３１，３６０ ３７，４５０ ４３，５４０ ４９，５９０ ５５，２４０ ６０，９００ ６６，５５０ １，７５０ ２０，０９０ ４１，０９０ １８，３４０
４５，０７０，０００ ４５，０８０，０００ ７，０００ １３，０９０ １９，１８０ ２５，２７０ ３１，３６０ ３７，４５０ ４３，５４０ ４９，６３０ ５５，７２０ ６１，４００ ６７，０５０ １，７５０ ２０，０９０ ４１，０９０ １８，３４０
４５，０８０，０００ ４５，０９０，０００ ７，０００ １３，０９０ １９，１８０ ２５，２７０ ３１，３６０ ３７，４５０ ４３，５４０ ４９，６３０ ５５，７２０ ６１，８１０ ６７，５５０ １，７５０ ２０，０９０ ４１，０９０ １８，３４０
４５，０９０，０００ ６０，０００，０００ ７，０００ １３，０９０ １９，１８０ ２５，２７０ ３１，３６０ ３７，４５０ ４３，５４０ ４９，６３０ ５５，７２０ ６１，８１０ ６７，９００ １，７５０ ２０，０９０ ４１，０９０ １８，３４０
６０，０００，０００ ６０，０１０，０００ ７，５００ １３，５９０ １９，６８０ ２５，７７０ ３１，８６０ ３７，９５０ ４４，０４０ ５０，１３０ ５６，２２０ ６２，３１０ ６８，４００ １，７５０ ２０，０９０ ４１，０９０ １８，３４０
６０，０１０，０００ ６０，０２０，０００ ７，５００ １４，０３０ ２０，１８０ ２６，２７０ ３２，３６０ ３８，４５０ ４４，５４０ ５０，６３０ ５６，７２０ ６２，８１０ ６８，９００ １，８２０ ２０，５９０ ４１，５９０ １８，８４０
６０，０２０，０００ ６０，０３０，０００ ７，５００ １４，０３０ ２０，５５０ ２６，７７０ ３２，８６０ ３８，９５０ ４５，０４０ ５１，１３０ ５７，２２０ ６３，３１０ ６９，４００ １，８８０ ２１，０９０ ４２，０９０ １９，３４０
６０，０３０，０００ ６０，０４０，０００ ７，５００ １４，０３０ ２０，５５０ ２７，０８０ ３３，３６０ ３９，４５０ ４５，５４０ ５１，６３０ ５７，７２０ ６３，８１０ ６９，９００ １，８８０ ２１，５３０ ４２，５９０ １９，６５０
６０，０４０，０００ ６０，０５０，０００ ７，５００ １４，０３０ ２０，５５０ ２７，０８０ ３３，６００ ３９，９５０ ４６，０４０ ５２，１３０ ５８，２２０ ６４，３１０ ７０，４００ １，８８０ ２１，５３０ ４３，０９０ １９，６５０
６０，０５０，０００ ６０，０６０，０００ ７，５００ １４，０３０ ２０，５５０ ２７，０８０ ３３，６００ ４０，１３０ ４６，５４０ ５２，６３０ ５８，７２０ ６４，８１０ ７０，９００ １，８８０ ２１，５３０ ４３，５９０ １９，６５０
６０，０６０，０００ ６０，０７０，０００ ７，５００ １４，０３０ ２０，５５０ ２７，０８０ ３３，６００ ４０，１３０ ４６，６５０ ５３，１３０ ５９，２２０ ６５，３１０ ７１，４００ １，８８０ ２１，５３０ ４４，０３０ １９，６５０
６０，０７０，０００ ６０，０８０，０００ ７，５００ １４，０３０ ２０，５５０ ２７，０８０ ３３，６００ ４０，１３０ ４６，６５０ ５３，１８０ ５９，７００ ６５，８１０ ７１，９００ １，８８０ ２１，５３０ ４４，０３０ １９，６５０
６０，０８０，０００ ６０，０９０，０００ ７，５００ １４，０３０ ２０，５５０ ２７，０８０ ３３，６００ ４０，１３０ ４６，６５０ ５３，１８０ ５９，７００ ６６，２３０ ７２，４００ １，８８０ ２１，５３０ ４４，０３０ １９，６５０
６０，０９０，０００円以上 ７，５００ １４，０３０ ２０，５５０ ２７，０８０ ３３，６００ ４０，１３０ ４６，６５０ ５３，１８０ ５９，７００ ６６，２３０ ７２，７５０ １，８８０ ２１，５３０ ４４，０３０ １９，６５０
（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） 「昭和３９年分の所得税の課税総所得金額等」とは、附則第十四条第一項第二号（昭和４０年分の予定納税基準額の計算の特例）に規定する課税総所得金額等をいう。
（二） 「扶養親族等の数」とは、昭和３９年分の所得税につき、旧法第十一条の九（配偶者控除）の規定の適用を受けた控除対象配偶者及び旧法第十一条の十（扶養控除）の規定の適用を受けた扶養親族の数の合計をいう。
（三） 「扶養親族」とは、昭和３９年分の所得税につき旧法第十一条の十の規定の適用を受けた扶養親族をいう。
（四） 「青色事業専従者」とは、昭和３９年分の所得税につき旧法第十一条の二第二項（青色事業専従者給与の必要経費算入の特例等）の規定の適用を受けた同項に規定する青色事業専従者をいう。
（五） 「事業専従者」とは、昭和３９年分の所得税につき旧法第十一条の二第三項の規定の適用を受けた同項に規定する事業専従者をいう。
（六） 「全額」とは、附則第十四条第一項第一号に掲げる金額をいう。
(1)
Taxable aggregate income and similar amount for 1964 income tax Column A Column B Column C Column D
Number of dependents and similar persons Dependents aged 12 Age of the relative employed only by a blue-return filer Relative employed only by the Resident
0 persons 1 person 2 persons 3 persons 4 persons 5 persons 6 persons 7 persons 8 persons 9 persons 10 persons or more Age other than 19 Age 19
At least Less than Amount of deduction Amount of deduction per person
yen yen yen yen yen yen yen yen yen yen yen yen yen yen yen yen yen
85,000 yen, less than Full amount Full amount Full amount Full amount Full amount Full amount Full amount Full amount Full amount Full amount Full amount 0 0 0 0
85,000 100,000 800 1,500 Full amount Full amount Full amount Full amount Full amount Full amount Full amount Full amount Full amount 200 Full amount Full amount Full amount
100,000 110,000 1,000 1,700 2,390 Full amount Full amount Full amount Full amount Full amount Full amount Full amount Full amount 200 Full amount Full amount Full amount
110,000 120,000 1,000 1,870 2,590 3,290 3,980 Full amount Full amount Full amount Full amount Full amount Full amount 230 2,500 Full amount 2,300
120,000 130,000 1,000 1,870 2,740 3,490 4,180 4,880 Full amount Full amount Full amount Full amount Full amount 250 2,700 Full amount 2,500
130,000 140,000 1,000 1,870 2,740 3,610 4,380 5,080 5,780 Full amount Full amount Full amount Full amount 250 2,870 Full amount 2,620
140,000 150,000 1,000 1,870 2,740 3,610 4,480 5,280 5,980 6,670 Full amount Full amount Full amount 250 2,870 5,500 2,620
150,000 160,000 1,000 1,870 2,740 3,610 4,480 5,350 6,180 6,870 7,570 Full amount Full amount 250 2,870 5,700 2,620
160,000 170,000 1,000 1,870 2,740 3,610 4,480 5,350 6,220 7,070 7,770 8,460 Full amount 250 2,870 5,870 2,620
170,000 180,000 1,000 1,870 2,740 3,610 4,480 5,350 6,220 7,090 7,960 8,660 9,360 250 2,870 5,870 2,620
180,000 190,000 1,000 1,870 2,740 3,610 4,480 5,350 6,220 7,090 7,960 8,830 9,560 250 2,870 5,870 2,620
190,000 200,000 1,000 1,870 2,740 3,610 4,480 5,350 6,220 7,090 7,960 8,830 9,700 250 2,870 5,870 2,620
200,000 210,000 1,500 2,370 3,240 4,110 4,980 5,850 6,720 7,590 8,460 9,330 10,200 250 2,870 5,870 2,620
210,000 220,000 1,500 2,810 3,740 4,610 5,480 6,350 7,220 8,090 8,960 9,830 10,700 320 3,370 6,370 3,120
220,000 230,000 1,500 2,810 4,110 5,110 5,980 6,850 7,720 8,590 9,460 10,330 11,200 380 3,870 6,870 3,620
230,000 240,000 1,500 2,810 4,110 5,420 6,480 7,350 8,220 9,090 9,960 10,830 11,700 380 4,310 7,370 3,930
240,000 250,000 1,500 2,810 4,110 5,420 6,720 7,850 8,720 9,590 10,460 11,330 12,200 380 4,310 7,870 3,930
250,000 260,000 1,500 2,810 4,110 5,420 6,720 8,030 9,220 10,090 10,960 11,830 12,700 380 4,310 8,370 3,930
260,000 270,000 1,500 2,810 4,110 5,420 6,720 8,030 9,330 10,590 11,460 12,330 13,200 380 4,310 8,810 3,930
270,000 280,000 1,500 2,810 4,110 5,420 6,720 8,030 9,330 10,640 11,940 12,830 13,700 380 4,310 8,810 3,930
280,000 290,000 1,500 2,810 4,110 5,420 6,720 8,030 9,330 10,640 11,940 13,250 14,200 380 4,310 8,810 3,930
290,000 500,000 1,500 2,810 4,110 5,420 6,720 8,030 9,330 10,640 11,940 13,250 14,550 380 4,310 8,810 3,930
500,000 510,000 2,000 3,310 4,610 5,920 7,220 8,530 9,830 11,140 12,440 13,750 15,050 380 4,310 8,810 3,930
510,000 520,000 2,000 3,740 5,110 6,420 7,720 9,030 10,330 11,640 12,940 14,250 15,550 440 4,810 9,310 4,430
520,000 530,000 2,000 3,740 5,480 6,920 8,220 9,530 10,830 12,140 13,440 14,750 16,050 500 5,310 9,810 4,930
530,000 540,000 2,000 3,740 5,480 7,220 8,720 10,030 11,330 12,640 13,940 15,250 16,550 500 5,740 10,310 5,240
540,000 550,000 2,000 3,740 5,480 7,220 8,960 10,530 11,830 13,140 14,440 15,750 17,050 500 5,740 10,810 5,240
550,000 560,000 2,000 3,740 5,480 7,220 8,960 10,700 12,330 13,640 14,940 16,250 17,550 500 5,740 11,310 5,240
560,000 570,000 2,000 3,740 5,480 7,220 8,960 10,700 12,440 14,140 15,440 16,750 18,050 500 5,740 11,740 5,240
570,000 580,000 2,000 3,740 5,480 7,220 8,960 10,700 12,440 14,180 15,920 17,250 18,550 500 5,740 11,740 5,240
580,000 590,000 2,000 3,740 5,480 7,220 8,960 10,700 12,440 14,180 15,920 17,660 19,050 500 5,740 11,740 5,240
590,000 800,000 2,000 3,740 5,480 7,220 8,960 10,700 12,440 14,180 15,920 17,660 19,400 500 5,740 11,740 5,240
800,000 810,000 2,500 4,240 5,980 7,720 9,460 11,200 12,940 14,680 16,420 18,160 19,900 500 5,740 11,740 5,240
810,000 820,000 2,500 4,680 6,480 8,220 9,960 11,700 13,440 15,180 16,920 18,660 20,400 570 6,240 12,240 5,740
820,000 830,000 2,500 4,680 6,850 8,720 10,460 12,200 13,940 15,680 17,420 19,160 20,900 630 6,740 12,740 6,240
830,000 840,000 2,500 4,680 6,850 9,030 10,960 12,700 14,440 16,180 17,920 19,660 21,400 630 7,180 13,240 6,550
840,000 850,000 2,500 4,680 6,850 9,030 11,200 13,200 14,940 16,680 18,420 20,160 21,900 630 7,180 13,740 6,550
850,000 860,000 2,500 4,680 6,850 9,030 11,200 13,380 15,440 17,180 18,920 20,660 22,400 630 7,180 14,240 6,550
860,000 870,000 2,500 4,680 6,850 9,030 11,200 13,380 15,550 17,680 19,420 21,160 22,900 630 7,180 14,680 6,550
870,000 880,000 2,500 4,680 6,850 9,030 11,200 13,380 15,550 17,730 19,900 21,660 23,400 630 7,180 14,680 6,550
880,000 890,000 2,500 4,680 6,850 9,030 11,200 13,380 15,550 17,730 19,900 22,080 23,900 630 7,180 14,680 6,550
890,000 1,200,000 2,500 4,680 6,850 9,030 11,200 13,380 15,550 17,730 19,900 22,080 24,250 630 7,180 14,680 6,550
1,200,000 1,210,000 3,000 5,180 7,350 9,530 11,700 13,880 16,050 18,230 20,400 22,580 24,750 630 7,180 14,680 6,550
1,210,000 1,220,000 3,000 5,610 7,850 10,030 12,200 14,380 16,550 18,730 20,900 23,080 25,250 690 7,680 15,180 7,050
1,220,000 1,230,000 3,000 5,610 8,220 10,530 12,700 14,880 17,050 19,230 21,400 23,580 25,750 750 8,180 15,680 7,550
1,230,000 1,240,000 3,000 5,610 8,220 10,830 13,200 15,380 17,550 19,730 21,900 24,080 26,250 750 8,610 16,180 7,860
1,240,000 1,250,000 3,000 5,610 8,220 10,830 13,440 15,880 18,050 20,230 22,400 24,580 26,750 750 8,610 16,680 7,860
1,250,000 1,260,000 3,000 5,610 8,220 10,830 13,440 16,050 18,550 20,730 22,900 25,080 27,250 750 8,610 17,180 7,860
1,260,000 1,270,000 3,000 5,610 8,220 10,830 13,440 16,050 18,660 21,230 23,400 25,580 27,750 750 8,610 17,610 7,860
1,270,000 1,280,000 3,000 5,610 8,220 10,830 13,440 16,050 18,660 21,270 23,880 26,080 28,250 750 8,610 17,610 7,860
1,280,000 1,290,000 3,000 5,610 8,220 10,830 13,440 16,050 18,660 21,270 23,880 26,490 28,750 750 8,610 17,610 7,860
(2)
Taxable aggregate income and similar amount for 1964 income tax Column A Column B Column C Column D
Number of dependents and similar persons Dependents aged 12 Age of the relative employed only by a blue-return filer Relative employed only by the Resident
0 persons 1 person 2 persons 3 persons 4 persons 5 persons 6 persons 7 persons 8 persons 9 persons 10 persons or more Age other than 19 Age 19
At least Less than Amount of deduction Amount of deduction per person
yen yen yen yen yen yen yen yen yen yen yen yen yen yen yen yen yen
1,290,000 1,800,000 3,000 5,610 8,220 10,830 13,440 16,050 18,660 21,270 23,880 26,490 29,100 750 8,610 17,610 7,860
1,800,000 1,810,000 3,500 6,110 8,720 11,330 13,940 16,550 19,160 21,770 24,380 26,990 29,600 750 8,610 17,610 7,860
1,810,000 1,820,000 3,500 6,550 9,220 11,830 14,440 17,050 19,660 22,270 24,880 27,490 30,100 820 9,110 18,110 8,360
1,820,000 1,830,000 3,500 6,550 9,590 12,330 14,940 17,550 20,160 22,770 25,380 27,990 30,600 880 9,610 18,610 8,860
1,830,000 1,840,000 3,500 6,550 9,590 12,640 15,440 18,050 20,660 23,270 25,880 28,490 31,100 880 10,050 19,110 9,170
1,840,000 1,850,000 3,500 6,550 9,590 12,640 15,680 18,550 21,160 23,770 26,380 28,990 31,600 880 10,050 19,610 9,170
1,850,000 1,860,000 3,500 6,550 9,590 12,640 15,680 18,730 21,660 24,270 26,880 29,490 32,100 880 10,050 20,110 9,170
1,860,000 1,870,000 3,500 6,550 9,590 12,640 15,680 18,730 21,770 24,770 27,380 29,990 32,600 880 10,050 20,550 9,170
1,870,000 1,880,000 3,500 6,550 9,590 12,640 15,680 18,730 21,770 24,820 27,860 30,490 33,100 880 10,050 20,550 9,170
1,880,000 1,890,000 3,500 6,550 9,590 12,640 15,680 18,730 21,770 24,820 27,860 30,910 33,600 880 10,050 20,550 9,170
1,890,000 2,500,000 3,500 6,550 9,590 12,640 15,680 18,730 21,770 24,820 27,860 30,910 33,950 880 10,050 20,550 9,170
2,500,000 2,510,000 4,000 7,050 10,090 13,140 16,180 19,230 22,270 25,320 28,360 31,410 34,450 880 10,050 20,550 9,170
2,510,000 2,520,000 4,000 7,480 10,590 13,640 16,680 19,730 22,770 25,820 28,860 31,910 34,950 940 10,550 21,050 9,670
2,520,000 2,530,000 4,000 7,480 10,960 14,140 17,180 20,230 23,270 26,320 29,360 32,410 35,450 1,000 11,050 21,550 10,170
2,530,000 2,540,000 4,000 7,480 10,960 14,440 17,680 20,730 23,770 26,820 29,860 32,910 35,950 1,000 11,480 22,050 10,480
2,540,000 2,550,000 4,000 7,480 10,960 14,440 17,920 21,230 24,270 27,320 30,360 33,410 36,450 1,000 11,480 22,550 10,480
2,550,000 2,560,000 4,000 7,480 10,960 14,440 17,920 21,400 24,770 27,820 30,860 33,910 36,950 1,000 11,480 23,050 10,480
2,560,000 2,570,000 4,000 7,480 10,960 14,440 17,920 21,400 24,880 28,320 31,360 34,410 37,450 1,000 11,480 23,480 10,480
2,570,000 2,580,000 4,000 7,480 10,960 14,440 17,920 21,400 24,880 28,360 31,840 34,910 37,950 1,000 11,480 23,480 10,480
2,580,000 2,590,000 4,000 7,480 10,960 14,440 17,920 21,400 24,880 28,360 31,840 35,320 38,450 1,000 11,480 23,480 10,480
2,590,000 4,000,000 4,000 7,480 10,960 14,440 17,920 21,400 24,880 28,360 31,840 35,320 38,800 1,000 11,480 23,480 10,480
4,000,000 4,010,000 4,500 7,980 11,460 14,940 18,420 21,900 25,380 28,860 32,340 35,820 39,300 1,000 11,480 23,480 10,480
4,010,000 4,020,000 4,500 8,420 11,960 15,440 18,920 22,400 25,880 29,360 32,840 36,320 39,800 1,070 11,980 23,980 10,980
4,020,000 4,030,000 4,500 8,420 12,330 15,940 19,420 22,900 26,380 29,860 33,340 36,820 40,300 1,130 12,480 24,480 11,480
4,030,000 4,040,000 4,500 8,420 12,330 16,250 19,920 23,400 26,880 30,360 33,840 37,320 40,800 1,130 12,920 24,980 11,790
4,040,000 4,050,000 4,500 8,420 12,330 16,250 20,160 23,900 27,380 30,860 34,340 37,820 41,300 1,130 12,920 25,480 11,790
4,050,000 4,060,000 4,500 8,420 12,330 16,250 20,160 24,080 27,880 31,360 34,840 38,320 41,800 1,130 12,920 25,980 11,790
4,060,000 4,070,000 4,500 8,420 12,330 16,250 20,160 24,080 27,990 31,860 35,340 38,820 42,300 1,130 12,920 26,420 11,790
4,070,000 4,080,000 4,500 8,420 12,330 16,250 20,160 24,080 27,990 31,910 35,820 39,320 42,800 1,130 12,920 26,420 11,790
4,080,000 4,090,000 4,500 8,420 12,330 16,250 20,160 24,080 27,990 31,910 35,820 39,740 43,300 1,130 12,920 26,420 11,790
4,090,000 6,000,000 4,500 8,420 12,330 16,250 20,160 24,080 27,990 31,910 35,820 39,740 43,650 1,130 12,920 26,420 11,790
6,000,000 6,010,000 5,000 8,920 12,830 16,750 20,660 24,580 28,490 32,410 36,320 40,240 44,150 1,130 12,920 26,420 11,790
6,010,000 6,020,000 5,000 9,350 13,330 17,250 21,160 25,080 28,990 32,910 36,820 40,740 44,650 1,190 13,420 26,920 12,290
6,020,000 6,030,000 5,000 9,350 13,700 17,750 21,660 25,580 29,490 33,410 37,320 41,240 45,150 1,250 13,920 27,420 12,790
6,030,000 6,040,000 5,000 9,350 13,700 18,050 22,160 26,080 29,990 33,910 37,820 41,740 45,650 1,250 14,350 27,920 13,100
6,040,000 6,050,000 5,000 9,350 13,700 18,050 22,400 26,580 30,490 34,410 38,320 42,240 46,150 1,250 14,350 28,420 13,100
6,050,000 6,060,000 5,000 9,350 13,700 18,050 22,400 26,750 30,990 34,910 38,820 42,740 46,650 1,250 14,350 28,920 13,100
6,060,000 6,070,000 5,000 9,350 13,700 18,050 22,400 26,750 31,100 35,410 39,320 43,240 47,150 1,250 14,350 29,350 13,100
6,070,000 6,080,000 5,000 9,350 13,700 18,050 22,400 26,750 31,100 35,450 39,800 43,740 47,650 1,250 14,350 29,350 13,100
6,080,000 6,090,000 5,000 9,350 13,700 18,050 22,400 26,750 31,100 35,450 39,800 44,150 48,150 1,250 14,350 29,350 13,100
6,090,000 10,000,000 5,000 9,350 13,700 18,050 22,400 26,750 31,100 35,450 39,800 44,150 48,500 1,250 14,350 29,350 13,100
10,000,000 10,010,000 5,500 9,850 14,200 18,550 22,900 27,250 31,600 35,950 40,300 44,650 49,000 1,250 14,350 29,350 13,100
10,010,000 10,020,000 5,500 10,290 14,700 19,050 23,400 27,750 32,100 36,450 40,800 45,150 49,500 1,320 14,850 29,850 13,600
10,020,000 10,030,000 5,500 10,290 15,070 19,550 23,900 28,250 32,600 36,950 41,300 45,650 50,000 1,380 15,350 30,350 14,100
10,030,000 10,040,000 5,500 10,290 15,070 19,860 24,400 28,750 33,100 37,450 41,800 46,150 50,500 1,380 15,790 30,850 14,410
10,040,000 10,050,000 5,500 10,290 15,070 19,860 24,640 29,250 33,600 37,950 42,300 46,650 51,000 1,380 15,790 31,350 14,410
10,050,000 10,060,000 5,500 10,290 15,070 19,860 24,640 29,430 34,100 38,450 42,800 47,150 51,500 1,380 15,790 31,850 14,410
10,060,000 10,070,000 5,500 10,290 15,070 19,860 24,640 29,430 34,210 38,950 43,300 47,650 52,000 1,380 15,790 32,290 14,410
10,070,000 10,080,000 5,500 10,290 15,070 19,860 24,640 29,430 34,210 39,000 43,780 48,150 52,500 1,380 15,790 32,290 14,410
10,080,000 10,090,000 5,500 10,290 15,070 19,860 24,640 29,430 34,210 39,000 43,780 48,570 53,000 1,380 15,790 32,290 14,410
(3)
Taxable aggregate income and similar amount for 1964 income tax Column A Column B Column C Column D
Number of dependents and similar persons Dependents aged 12 Age of the relative employed only by a blue-return filer Relative employed only by the Resident
0 persons 1 person 2 persons 3 persons 4 persons 5 persons 6 persons 7 persons 8 persons 9 persons 10 persons or more Age other than 19 Age 19
At least Less than Amount of deduction Amount of deduction per person
yen yen yen yen yen yen yen yen yen yen yen yen yen yen yen yen yen
10,090,000 20,000,000 5,500 10,290 15,070 19,860 24,640 29,430 34,210 39,000 43,780 48,570 53,350 1,380 15,790 32,290 14,410
20,000,000 20,010,000 6,000 10,790 15,570 20,360 25,140 29,930 34,710 39,500 44,280 49,070 53,850 1,380 15,790 32,290 14,410
20,010,000 20,020,000 6,000 11,220 16,070 20,860 25,640 30,430 35,210 40,000 44,780 49,570 54,350 1,440 16,290 32,790 14,910
20,020,000 20,030,000 6,000 11,220 16,440 21,360 26,140 30,930 35,710 40,500 45,280 50,070 54,850 1,500 16,790 33,290 15,410
20,030,000 20,040,000 6,000 11,220 16,440 21,660 26,640 31,430 36,210 41,000 45,780 50,570 55,350 1,500 17,220 33,790 15,720
20,040,000 20,050,000 6,000 11,220 16,440 21,660 26,880 31,930 36,710 41,500 46,280 51,070 55,850 1,500 17,220 34,290 15,720
20,050,000 20,060,000 6,000 11,220 16,440 21,660 26,880 32,100 37,210 42,000 46,780 51,570 56,350 1,500 17,220 34,790 15,720
20,060,000 20,070,000 6,000 11,220 16,440 21,660 26,880 32,100 37,320 42,500 47,280 52,070 56,850 1,500 17,220 35,220 15,720
20,070,000 20,080,000 6,000 11,220 16,440 21,660 26,880 32,100 37,320 42,540 47,760 52,570 57,350 1,500 17,220 35,220 15,720
20,080,000 20,090,000 6,000 11,220 16,440 21,660 26,880 32,100 37,320 42,540 47,760 52,980 57,850 1,500 17,220 35,220 15,720
20,090,000 30,000,000 6,000 11,220 16,440 21,660 26,880 32,100 37,320 42,540 47,760 52,980 58,200 1,500 17,220 35,220 15,720
30,000,000 30,010,000 6,500 11,720 16,940 22,160 27,380 32,600 37,820 43,040 48,260 53,480 58,700 1,500 17,220 35,220 15,720
30,010,000 30,020,000 6,500 12,160 17,440 22,660 27,880 33,100 38,320 43,540 48,760 53,980 59,200 1,570 17,720 35,720 16,220
30,020,000 30,030,000 6,500 12,160 17,810 23,160 28,380 33,600 38,820 44,040 49,260 54,480 59,700 1,630 18,220 36,220 16,720
30,030,000 30,040,000 6,500 12,160 17,810 23,470 28,880 34,100 39,320 44,540 49,760 54,980 60,200 1,630 18,660 36,720 17,030
30,040,000 30,050,000 6,500 12,160 17,810 23,470 29,120 34,600 39,820 45,040 50,260 55,480 60,700 1,630 18,660 37,220 17,030
30,050,000 30,060,000 6,500 12,160 17,810 23,470 29,120 34,780 40,320 45,540 50,760 55,980 61,200 1,630 18,660 37,720 17,030
30,060,000 30,070,000 6,500 12,160 17,810 23,470 29,120 34,780 40,430 46,040 51,260 56,480 61,700 1,630 18,660 38,160 17,030
30,070,000 30,080,000 6,500 12,160 17,810 23,470 29,120 34,780 40,430 46,090 51,740 56,980 62,200 1,630 18,660 38,160 17,030
30,080,000 30,090,000 6,500 12,160 17,810 23,470 29,120 34,780 40,430 46,090 51,740 57,400 62,700 1,630 18,660 38,160 17,030
30,090,000 45,000,000 6,500 12,160 17,810 23,470 29,120 34,780 40,430 46,090 51,740 57,400 63,050 1,630 18,660 38,160 17,030
45,000,000 45,010,000 7,000 12,660 18,310 23,970 29,620 35,280 40,930 46,590 52,240 57,900 63,550 1,630 18,660 38,160 17,030
45,010,000 45,020,000 7,000 13,090 18,810 24,470 30,120 35,780 41,430 47,090 52,740 58,400 64,050 1,690 19,160 38,660 17,530
45,020,000 45,030,000 7,000 13,090 19,180 24,970 30,620 36,280 41,930 47,590 53,240 58,900 64,550 1,750 19,660 39,160 18,030
45,030,000 45,040,000 7,000 13,090 19,180 25,270 31,120 36,780 42,430 48,090 53,740 59,400 65,050 1,750 20,090 39,660 18,340
45,040,000 45,050,000 7,000 13,090 19,180 25,270 31,360 37,280 42,930 48,590 54,240 59,900 65,550 1,750 20,090 40,160 18,340
45,050,000 45,060,000 7,000 13,090 19,180 25,270 31,360 37,450 43,430 49,090 54,740 60,400 66,050 1,750 20,090 40,660 18,340
45,060,000 45,070,000 7,000 13,090 19,180 25,270 31,360 37,450 43,540 49,590 55,240 60,900 66,550 1,750 20,090 41,090 18,340
45,070,000 45,080,000 7,000 13,090 19,180 25,270 31,360 37,450 43,540 49,630 55,720 61,400 67,050 1,750 20,090 41,090 18,340
45,080,000 45,090,000 7,000 13,090 19,180 25,270 31,360 37,450 43,540 49,630 55,720 61,810 67,550 1,750 20,090 41,090 18,340
45,090,000 60,000,000 7,000 13,090 19,180 25,270 31,360 37,450 43,540 49,630 55,720 61,810 67,900 1,750 20,090 41,090 18,340
60,000,000 60,010,000 7,500 13,590 19,680 25,770 31,860 37,950 44,040 50,130 56,220 62,310 68,400 1,750 20,090 41,090 18,340
60,010,000 60,020,000 7,500 14,030 20,180 26,270 32,360 38,450 44,540 50,630 56,720 62,810 68,900 1,820 20,590 41,590 18,840
60,020,000 60,030,000 7,500 14,030 20,550 26,770 32,860 38,950 45,040 51,130 57,220 63,310 69,400 1,880 21,090 42,090 19,340
60,030,000 60,040,000 7,500 14,030 20,550 27,080 33,360 39,450 45,540 51,630 57,720 63,810 69,900 1,880 21,530 42,590 19,650
60,040,000 60,050,000 7,500 14,030 20,550 27,080 33,600 39,950 46,040 52,130 58,220 64,310 70,400 1,880 21,530 43,090 19,650
60,050,000 60,060,000 7,500 14,030 20,550 27,080 33,600 40,130 46,540 52,630 58,720 64,810 70,900 1,880 21,530 43,590 19,650
60,060,000 60,070,000 7,500 14,030 20,550 27,080 33,600 40,130 46,650 53,130 59,220 65,310 71,400 1,880 21,530 44,030 19,650
60,070,000 60,080,000 7,500 14,030 20,550 27,080 33,600 40,130 46,650 53,180 59,700 65,810 71,900 1,880 21,530 44,030 19,650
60,080,000 60,090,000 7,500 14,030 20,550 27,080 33,600 40,130 46,650 53,180 59,700 66,230 72,400 1,880 21,530 44,030 19,650
60,090,000 yen or more 7,500 14,030 20,550 27,080 33,600 40,130 46,650 53,180 59,700 66,230 72,750 1,880 21,530 44,030 19,650
(Note) The terms used in this table are as follows:
(1) "Taxable aggregate income and similar amount for 1964 income tax" means the taxable aggregate income and similar amount prescribed in Article 14, paragraph (1), item (ii) (Special Provisions on the Calculation of the tax prepayment calculation base for 1965) of the Supplementary Provisions.
(2) "Number of dependents and similar persons" means the total number of Claimable Spouses to whom the provisions of Article 11-9 (Spousal Deduction) of the Former Act were applied and dependents to whom the provisions of Article 11-10 (Deduction for Dependents) of the Former Act were applied, with regard to income tax for 1964.
(3) "Dependent" means a dependent to whom the provisions of Article 11-10 of the Former Act were applied with regard to income tax for 1964.
(4) "relative employed only by a blue-return filer" means a relative employed only by a blue-return filer prescribed in Article 11-2, paragraph (2) (Special Provisions on Including Salaries of Relatives Employed Only by a Blue-Return Filer in Necessary Expenses, etc.) of the Former Act to whom the provisions of that paragraph were applied with regard to income tax for 1964.
(5) "relative employed only by the Resident" means a relative employed only by the Resident prescribed in Article 11-2, paragraph (3) of the Former Act to whom the provisions of that paragraph were applied with regard to income tax for 1964.
(6) "Full amount" means the amount set forth in Article 14, paragraph (1), item (i) of the Supplementary Provisions.
machine translation, not official
## 附則別表第二 削除
suppl-3401-33/appdx-2 · https://japanlaw.org/ja/income-tax-act/suppl-3401-33/appdx-2 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/appdx-2
## 附則別表第三（昭和４０年分の年末調整のための給与所得の源泉徴収税額表の附表）
suppl-3401-33/appdx-3 · https://japanlaw.org/ja/income-tax-act/suppl-3401-33/appdx-3 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/appdx-3
（一）
給与等の金額 給与所得控除後の給与等の金額 給与等の金額 給与所得控除後の給与等の金額 給与等の金額 給与所得控除後の給与等の金額
以上 未満 以上 未満 以上 未満
円 円 円 円 円 円 円 円 円
１８８，７５０円未満 １２９，０００円未満 ２３２，０００ ２３３，０００ １６３，６００ ２７７，０００ ２７８，０００ １９９，６００
１８８，７５０ １８９，０００ １２９，０００ ２３３，０００ ２３４，０００ １６４，４００ ２７８，０００ ２７９，０００ ２００，４００
１８９，０００ １９０，０００ １２９，２００ ２３４，０００ ２３５，０００ １６５，２００ ２７９，０００ ２８０，０００ ２０１，２００
１９０，０００ １９１，０００ １３０，０００ ２３５，０００ ２３６，０００ １６６，０００ ２８０，０００ ２８１，０００ ２０２，０００
１９１，０００ １９２，０００ １３０，８００ ２３６，０００ ２３７，０００ １６６，８００ ２８１，０００ ２８２，０００ ２０２，８００
１９２，０００ １９３，０００ １３１，６００ ２３７，０００ ２３８，０００ １６７，６００ ２８２，０００ ２８３，０００ ２０３，６００
１９３，０００ １９４，０００ １３２，４００ ２３８，０００ ２３９，０００ １６８，４００ ２８３，０００ ２８４，０００ ２０４，４００
１９４，０００ １９５，０００ １３３，２００ ２３９，０００ ２４０，０００ １６９，２００ ２８４，０００ ２８５，０００ ２０５，２００
１９５，０００ １９６，０００ １３４，０００ ２４０，０００ ２４１，０００ １７０，０００ ２８５，０００ ２８６，０００ ２０６，０００
１９６，０００ １９７，０００ １３４，８００ ２４１，０００ ２４２，０００ １７０，８００ ２８６，０００ ２８７，０００ ２０６，８００
１９７，０００ １９８，０００ １３５，６００ ２４２，０００ ２４３，０００ １７１，６００ ２８７，０００ ２８８，０００ ２０７，６００
１９８，０００ １９９，０００ １３６，４００ ２４３，０００ ２４４，０００ １７２，４００ ２８８，０００ ２８９，０００ ２０８，４００
１９９，０００ ２００，０００ １３７，２００ ２４４，０００ ２４５，０００ １７３，２００ ２８９，０００ ２９０，０００ ２０９，２００
２００，０００ ２０１，０００ １３８，０００ ２４５，０００ ２４６，０００ １７４，０００ ２９０，０００ ２９１，０００ ２１０，０００
２０１，０００ ２０２，０００ １３８，８００ ２４６，０００ ２４７，０００ １７４，８００ ２９１，０００ ２９２，０００ ２１０，８００
２０２，０００ ２０３，０００ １３９，６００ ２４７，０００ ２４８，０００ １７５，６００ ２９２，０００ ２９３，０００ ２１１，６００
２０３，０００ ２０４，０００ １４０，４００ ２４８，０００ ２４９，０００ １７６，４００ ２９３，０００ ２９４，０００ ２１２，４００
２０４，０００ ２０５，０００ １４１，２００ ２４９，０００ ２５０，０００ １７７，２００ ２９４，０００ ２９５，０００ ２１３，２００
２０５，０００ ２０６，０００ １４２，０００ ２５０，０００ ２５１，０００ １７８，０００ ２９５，０００ ２９６，０００ ２１４，０００
２０６，０００ ２０７，０００ １４２，８００ ２５１，０００ ２５２，０００ １７８，８００ ２９６，０００ ２９７，０００ ２１４，８００
２０７，０００ ２０８，０００ １４３，６００ ２５２，０００ ２５３，０００ １７９，６００ ２９７，０００ ２９８，０００ ２１５，６００
２０８，０００ ２０９，０００ １４４，４００ ２５３，０００ ２５４，０００ １８０，４００ ２９８，０００ ２９９，０００ ２１６，４００
２０９，０００ ２１０，０００ １４５，２００ ２５４，０００ ２５５，０００ １８１，２００ ２９９，０００ ３００，０００ ２１７，２００
２１０，０００ ２１１，０００ １４６，０００ ２５５，０００ ２５６，０００ １８２，０００ ３００，０００ ３０１，０００ ２１８，０００
２１１，０００ ２１２，０００ １４６，８００ ２５６，０００ ２５７，０００ １８２，８００ ３０１，０００ ３０２，０００ ２１８，８００
２１２，０００ ２１３，０００ １４７，６００ ２５７，０００ ２５８，０００ １８３，６００ ３０２，０００ ３０３，０００ ２１９，６００
２１３，０００ ２１４，０００ １４８，４００ ２５８，０００ ２５９，０００ １８４，４００ ３０３，０００ ３０４，０００ ２２０，４００
２１４，０００ ２１５，０００ １４９，２００ ２５９，０００ ２６０，０００ １８５，２００ ３０４，０００ ３０５，５００ ２２１，２００
２１５，０００ ２１６，０００ １５０，０００ ２６０，０００ ２６１，０００ １８６，０００ ３０５，５００ ３０７，０００ ２２２，４００
２１６，０００ ２１７，０００ １５０，８００ ２６１，０００ ２６２，０００ １８６，８００ ３０７，０００ ３０８，５００ ２２３，６００
２１７，０００ ２１８，０００ １５１，６００ ２６２，０００ ２６３，０００ １８７，６００ ３０８，５００ ３１０，０００ ２２４，８００
２１８，０００ ２１９，０００ １５２，４００ ２６３，０００ ２６４，０００ １８８，４００ ３１０，０００ ３１１，５００ ２２６，０００
２１９，０００ ２２０，０００ １５３，２００ ２６４，０００ ２６５，０００ １８９，２００ ３１１，５００ ３１３，０００ ２２７，２００
２２０，０００ ２２１，０００ １５４，０００ ２６５，０００ ２６６，０００ １９０，０００ ３１３，０００ ３１４，５００ ２２８，４００
２２１，０００ ２２２，０００ １５４，８００ ２６６，０００ ２６７，０００ １９０，８００ ３１４，５００ ３１６，０００ ２２９，６００
２２２，０００ ２２３，０００ １５５，６００ ２６７，０００ ２６８，０００ １９１，６００ ３１６，０００ ３１７，５００ ２３０，８００
２２３，０００ ２２４，０００ １５６，４００ ２６８，０００ ２６９，０００ １９２，４００ ３１７，５００ ３１９，０００ ２３２，０００
２２４，０００ ２２５，０００ １５７，２００ ２６９，０００ ２７０，０００ １９３，２００ ３１９，０００ ３２０，５００ ２３３，２００
２２５，０００ ２２６，０００ １５８，０００ ２７０，０００ ２７１，０００ １９４，０００ ３２０，５００ ３２２，０００ ２３４，４００
２２６，０００ ２２７，０００ １５８，８００ ２７１，０００ ２７２，０００ １９４，８００ ３２２，０００ ３２３，５００ ２３５，６００
２２７，０００ ２２８，０００ １５９，６００ ２７２，０００ ２７３，０００ １９５，６００ ３２３，５００ ３２５，０００ ２３６，８００
２２８，０００ ２２９，０００ １６０，４００ ２７３，０００ ２７４，０００ １９６，４００ ３２５，０００ ３２６，５００ ２３８，０００
２２９，０００ ２３０，０００ １６１，２００ ２７４，０００ ２７５，０００ １９７，２００ ３２６，５００ ３２８，０００ ２３９，２００
２３０，０００ ２３１，０００ １６２，０００ ２７５，０００ ２７６，０００ １９８，０００ ３２８，０００ ３２９，５００ ２４０，４００
２３１，０００ ２３２，０００ １６２，８００ ２７６，０００ ２７７，０００ １９８，８００ ３２９，５００ ３３１，０００ ２４１，６００
（二）
給与等の金額 給与所得控除後の給与等の金額 給与等の金額 給与所得控除後の給与等の金額 給与等の金額 給与所得控除後の給与等の金額
以上 未満 以上 未満 以上 未満
円 円 円 円 円 円 円 円 円
３３１，０００ ３３２，５００ ２４２，８００ ３９８，５００ ４００，０００ ２９６，８００ ４６６，０００ ４６７，５００ ３５１，７５０
３３２，５００ ３３４，０００ ２４４，０００ ４００，０００ ４０１，５００ ２９８，０００ ４６７，５００ ４６９，０００ ３５３，０００
３３４，０００ ３３５，５００ ２４５，２００ ４０１，５００ ４０３，０００ ２９９，２００ ４６９，０００ ４７０，５００ ３５４，２００
３３５，５００ ３３７，０００ ２４６，４００ ４０３，０００ ４０４，５００ ３００，４００ ４７０，５００ ４７２，０００ ３５５，４５０
３３７，０００ ３３８，５００ ２４７，６００ ４０４，５００ ４０６，０００ ３０１，６００ ４７２，０００ ４７３，５００ ３５６，７００
３３８，５００ ３４０，０００ ２４８，８００ ４０６，０００ ４０７，５００ ３０２，８００ ４７３，５００ ４７５，０００ ３５７，９５０
３４０，０００ ３４１，５００ ２５０，０００ ４０７，５００ ４０９，０００ ３０４，０００ ４７５，０００ ４７６，５００ ３５９，１５０
３４１，５００ ３４３，０００ ２５１，２００ ４０９，０００ ４１０，５００ ３０５，２００ ４７６，５００ ４７８，０００ ３６０，４００
３４３，０００ ３４４，５００ ２５２，４００ ４１０，５００ ４１２，０００ ３０６，４００ ４７８，０００ ４７９，５００ ３６１，６５０
３４４，５００ ３４６，０００ ２５３，６００ ４１２，０００ ４１３，５００ ３０７，６００ ４７９，５００ ４８１，０００ ３６２，９００
３４６，０００ ３４７，５００ ２５４，８００ ４１３，５００ ４１５，０００ ３０８，８００ ４８１，０００ ４８２，５００ ３６４，１００
３４７，５００ ３４９，０００ ２５６，０００ ４１５，０００ ４１６，５００ ３１０，０００ ４８２，５００ ４８４，０００ ３６５，３５０
３４９，０００ ３５０，５００ ２５７，２００ ４１６，５００ ４１８，０００ ３１１，２００ ４８４，０００ ４８５，５００ ３６６，６００
３５０，５００ ３５２，０００ ２５８，４００ ４１８，０００ ４１９，５００ ３１２，４００ ４８５，５００ ４８７，０００ ３６７，８５０
３５２，０００ ３５３，５００ ２５９，６００ ４１９，５００ ４２１，０００ ３１３，６００ ４８７，０００ ４８８，５００ ３６９，０５０
３５３，５００ ３５５，０００ ２６０，８００ ４２１，０００ ４２２，５００ ３１４，８００ ４８８，５００ ４９０，０００ ３７０，３００
３５５，０００ ３５６，５００ ２６２，０００ ４２２，５００ ４２４，０００ ３１６，０００ ４９０，０００ ４９２，０００ ３７１，５５０
３５６，５００ ３５８，０００ ２６３，２００ ４２４，０００ ４２５，５００ ３１７，２００ ４９２，０００ ４９４，０００ ３７３，２００
３５８，０００ ３５９，５００ ２６４，４００ ４２５，５００ ４２７，０００ ３１８，４００ ４９４，０００ ４９６，０００ ３７４，８５０
３５９，５００ ３６１，０００ ２６５，６００ ４２７，０００ ４２８，５００ ３１９，６００ ４９６，０００ ４９８，０００ ３７６，５００
３６１，０００ ３６２，５００ ２６６，８００ ４２８，５００ ４３０，０００ ３２０，８００ ４９８，０００ ５００，０００ ３７８，１５０
３６２，５００ ３６４，０００ ２６８，０００ ４３０，０００ ４３１，５００ ３２２，０５０ ５００，０００ ５０２，０００ ３７９，８００
３６４，０００ ３６５，５００ ２６９，２００ ４３１，５００ ４３３，０００ ３２３，３００ ５０２，０００ ５０４，０００ ３８１，４５０
３６５，５００ ３６７，０００ ２７０，４００ ４３３，０００ ４３４，５００ ３２４，５００ ５０４，０００ ５０６，０００ ３８３，１００
３６７，０００ ３６８，５００ ２７１，６００ ４３４，５００ ４３６，０００ ３２５，７５０ ５０６，０００ ５０８，０００ ３８４，７５０
３６８，５００ ３７０，０００ ２７２，８００ ４３６，０００ ４３７，５００ ３２７，０００ ５０８，０００ ５１０，０００ ３８６，４００
３７０，０００ ３７１，５００ ２７４，０００ ４３７，５００ ４３９，０００ ３２８，２５０ ５１０，０００ ５１２，０００ ３８８，０５０
３７１，５００ ３７３，０００ ２７５，２００ ４３９，０００ ４４０，５００ ３２９，４５０ ５１２，０００ ５１４，０００ ３８９，７００
３７３，０００ ３７４，５００ ２７６，４００ ４４０，５００ ４４２，０００ ３３０，７００ ５１４，０００ ５１６，０００ ３９１，３５０
３７４，５００ ３７６，０００ ２７７，６００ ４４２，０００ ４４３，５００ ３３１，９５０ ５１６，０００ ５１８，０００ ３９３，０００
３７６，０００ ３７７，５００ ２７８，８００ ４４３，５００ ４４５，０００ ３３３，２００ ５１８，０００ ５２０，０００ ３９４，６５０
３７７，５００ ３７９，０００ ２８０，０００ ４４５，０００ ４４６，５００ ３３４，４００ ５２０，０００ ５２２，０００ ３９６，３００
３７９，０００ ３８０，５００ ２８１，２００ ４４６，５００ ４４８，０００ ３３５，６５０ ５２２，０００ ５２４，０００ ３９７，９５０
３８０，５００ ３８２，０００ ２８２，４００ ４４８，０００ ４４９，５００ ３３６，９００ ５２４，０００ ５２６，０００ ３９９，６００
３８２，０００ ３８３，５００ ２８３，６００ ４４９，５００ ４５１，０００ ３３８，１５０ ５２６，０００ ５２８，０００ ４０１，２５０
３８３，５００ ３８５，０００ ２８４，８００ ４５１，０００ ４５２，５００ ３３９，３５０ ５２８，０００ ５３０，０００ ４０２，９５０
３８５，０００ ３８６，５００ ２８６，０００ ４５２，５００ ４５４，０００ ３４０，６００ ５３０，０００ ５３２，０００ ４０４，７５０
３８６，５００ ３８８，０００ ２８７，２００ ４５４，０００ ４５５，５００ ３４１，８５０ ５３２，０００ ５３４，０００ ４０６，５５０
３８８，０００ ３８９，５００ ２８８，４００ ４５５，５００ ４５７，０００ ３４３，１００ ５３４，０００ ５３６，０００ ４０８，３５０
３８９，５００ ３９１，０００ ２８９，６００ ４５７，０００ ４５８，５００ ３４４，３００ ５３６，０００ ５３８，０００ ４１０，１５０
３９１，０００ ３９２，５００ ２９０，８００ ４５８，５００ ４６０，０００ ３４５，５５０ ５３８，０００ ５４０，０００ ４１１，９５０
３９２，５００ ３９４，０００ ２９２，０００ ４６０，０００ ４６１，５００ ３４６，８００ ５４０，０００ ５４２，０００ ４１３，７５０
３９４，０００ ３９５，５００ ２９３，２００ ４６１，５００ ４６３，０００ ３４８，０５０ ５４２，０００ ５４４，０００ ４１５，５５０
３９５，５００ ３９７，０００ ２９４，４００ ４６３，０００ ４６４，５００ ３４９，２５０ ５４４，０００ ５４６，０００ ４１７，３５０
３９７，０００ ３９８，５００ ２９５，６００ ４６４，５００ ４６６，０００ ３５０，５００ ５４６，０００ ５４８，０００ ４１９，１５０
（三）
給与等の金額 給与所得控除後の給与等の金額 給与等の金額 給与所得控除後の給与等の金額 給与等の金額 給与所得控除後の給与等の金額
以上 未満 以上 未満 以上 未満
円 円 円 円 円 円 円 円 円
５４８，０００ ５５０，０００ ４２０，９５０ ６１８，０００ ６２０，０００ ４８３，９５０ ６８８，０００ ６９０，０００ ５４６，９５０
５５０，０００ ５５２，０００ ４２２，７５０ ６２０，０００ ６２２，０００ ４８５，７５０ ６９０，０００ ６９２，０００ ５４８，７５０
５５２，０００ ５５４，０００ ４２４，５５０ ６２２，０００ ６２４，０００ ４８７，５５０ ６９２，０００ ６９４，０００ ５５０，５５０
５５４，０００ ５５６，０００ ４２６，３５０ ６２４，０００ ６２６，０００ ４８９，３５０ ６９４，０００ ６９６，０００ ５５２，３５０
５５６，０００ ５５８，０００ ４２８，１５０ ６２６，０００ ６２８，０００ ４９１，１５０ ６９６，０００ ６９８，０００ ５５４，１５０
５５８，０００ ５６０，０００ ４２９，９５０ ６２８，０００ ６３０，０００ ４９２，９５０ ６９８，０００ ７００，０００ ５５５，９５０
５６０，０００ ５６２，０００ ４３１，７５０ ６３０，０００ ６３２，０００ ４９４，７５０ ７００，０００ ７０２，０００ ５５７，７５０
５６２，０００ ５６４，０００ ４３３，５５０ ６３２，０００ ６３４，０００ ４９６，５５０ ７０２，０００ ７０４，０００ ５５９，５５０
５６４，０００ ５６６，０００ ４３５，３５０ ６３４，０００ ６３６，０００ ４９８，３５０ ７０４，０００ ７０６，０００ ５６１，３５０
５６６，０００ ５６８，０００ ４３７，１５０ ６３６，０００ ６３８，０００ ５００，１５０ ７０６，０００ ７０８，０００ ５６３，１５０
５６８，０００ ５７０，０００ ４３８，９５０ ６３８，０００ ６４０，０００ ５０１，９５０ ７０８，０００ ７１０，０００ ５６４，９５０
５７０，０００ ５７２，０００ ４４０，７５０ ６４０，０００ ６４２，０００ ５０３，７５０ ７１０，０００ ７１２，０００ ５６６，７５０
５７２，０００ ５７４，０００ ４４２，５５０ ６４２，０００ ６４４，０００ ５０５，５５０ ７１２，０００ ７１４，０００ ５６８，５５０
５７４，０００ ５７６，０００ ４４４，３５０ ６４４，０００ ６４６，０００ ５０７，３５０ ７１４，０００ ７１６，０００ ５７０，３５０
５７６，０００ ５７８，０００ ４４６，１５０ ６４６，０００ ６４８，０００ ５０９，１５０ ７１６，０００ ７１８，０００ ５７２，１５０
５７８，０００ ５８０，０００ ４４７，９５０ ６４８，０００ ６５０，０００ ５１０，９５０ ７１８，０００ ７２０，０００ ５７３，９５０
５８０，０００ ５８２，０００ ４４９，７５０ ６５０，０００ ６５２，０００ ５１２，７５０ ７２０，０００ ７２２，０００ ５７５，７５０
５８２，０００ ５８４，０００ ４５１，５５０ ６５２，０００ ６５４，０００ ５１４，５５０ ７２２，０００ ７２４，０００ ５７７，５５０
５８４，０００ ５８６，０００ ４５３，３５０ ６５４，０００ ６５６，０００ ５１６，３５０ ７２４，０００ ７２６，０００ ５７９，３５０
５８６，０００ ５８８，０００ ４５５，１５０ ６５６，０００ ６５８，０００ ５１８，１５０ ７２６，０００ ７２８，０００ ５８１，１５０
５８８，０００ ５９０，０００ ４５６，９５０ ６５８，０００ ６６０，０００ ５１９，９５０ ７２８，０００ ７３０，０００ ５８２，９５０
５９０，０００ ５９２，０００ ４５８，７５０ ６６０，０００ ６６２，０００ ５２１，７５０ ７３０，０００ ７３２，０００ ５８４，７５０
５９２，０００ ５９４，０００ ４６０，５５０ ６６２，０００ ６６４，０００ ５２３，５５０ ７３２，０００ ７３４，０００ ５８６，５５０
５９４，０００ ５９６，０００ ４６２，３５０ ６６４，０００ ６６６，０００ ５２５，３５０ ７３４，０００ ７３６，０００ ５８８，３５０
５９６，０００ ５９８，０００ ４６４，１５０ ６６６，０００ ６６８，０００ ５２７，１５０ ７３６，０００ ７３８，０００ ５９０，１５０
５９８，０００ ６００，０００ ４６５，９５０ ６６８，０００ ６７０，０００ ５２８，９５０ ７３８，０００ ７４０，０００ ５９１，９５０
６００，０００ ６０２，０００ ４６７，７５０ ６７０，０００ ６７２，０００ ５３０，７５０ ７４０，０００ ７４２，０００ ５９３，７５０
６０２，０００ ６０４，０００ ４６９，５５０ ６７２，０００ ６７４，０００ ５３２，５５０ ７４２，０００ ７４４，０００ ５９５，５５０
６０４，０００ ６０６，０００ ４７１，３５０ ６７４，０００ ６７６，０００ ５３４，３５０ ７４４，０００ ７４６，０００ ５９７，３５０
６０６，０００ ６０８，０００ ４７３，１５０ ６７６，０００ ６７８，０００ ５３６，１５０ ７４６，０００ ７４８，０００ ５９９，１５０
６０８，０００ ６１０，０００ ４７４，９５０ ６７８，０００ ６８０，０００ ５３７，９５０ ７４８，０００ ７５０，０００ ６００，９５０
６１０，０００ ６１２，０００ ４７６，７５０ ６８０，０００ ６８２，０００ ５３９，７５０ ７５０，０００ ７５２，０００ ６０２，７５０
６１２，０００ ６１４，０００ ４７８，５５０ ６８２，０００ ６８４，０００ ５４１，５５０ ７５２，０００ ７５２，５００ ６０４，５５０
６１４，０００ ６１６，０００ ４８０，３５０ ６８４，０００ ６８６，０００ ５４３，３５０ ７５２，５００円以上 給与等の金額から１４７，５００円を控除した金額
６１６，０００ ６１８，０００ ４８２，１５０ ６８６，０００ ６８８，０００ ５４５，１５０
（備考）
給与所得控除後の給与等の金額を求めるには、その年中に確定した給与等の金額に応じ、「給与等の金額」欄の該当する行を求めるものとし、その行の「給与所得控除後の給与等の金額」欄に記載されている金額が、その給与等の金額についての給与所得控除後の給与等の金額である。
(1)
Amount of salary or other wage Amount of salary or other wage after the salary income deduction Amount of salary or other wage Amount of salary or other wage after the salary income deduction Amount of salary or other wage Amount of salary or other wage after the salary income deduction
At least Less than At least Less than At least Less than
yen yen yen yen yen yen yen yen yen
Less than 188,750 yen Less than 129,000 yen 232,000 233,000 163,600 277,000 278,000 199,600
188,750 189,000 129,000 233,000 234,000 164,400 278,000 279,000 200,400
189,000 190,000 129,200 234,000 235,000 165,200 279,000 280,000 201,200
190,000 191,000 130,000 235,000 236,000 166,000 280,000 281,000 202,000
191,000 192,000 130,800 236,000 237,000 166,800 281,000 282,000 202,800
192,000 193,000 131,600 237,000 238,000 167,600 282,000 283,000 203,600
193,000 194,000 132,400 238,000 239,000 168,400 283,000 284,000 204,400
194,000 195,000 133,200 239,000 240,000 169,200 284,000 285,000 205,200
195,000 196,000 134,000 240,000 241,000 170,000 285,000 286,000 206,000
196,000 197,000 134,800 241,000 242,000 170,800 286,000 287,000 206,800
197,000 198,000 135,600 242,000 243,000 171,600 287,000 288,000 207,600
198,000 199,000 136,400 243,000 244,000 172,400 288,000 289,000 208,400
199,000 200,000 137,200 244,000 245,000 173,200 289,000 290,000 209,200
200,000 201,000 138,000 245,000 246,000 174,000 290,000 291,000 210,000
201,000 202,000 138,800 246,000 247,000 174,800 291,000 292,000 210,800
202,000 203,000 139,600 247,000 248,000 175,600 292,000 293,000 211,600
203,000 204,000 140,400 248,000 249,000 176,400 293,000 294,000 212,400
204,000 205,000 141,200 249,000 250,000 177,200 294,000 295,000 213,200
205,000 206,000 142,000 250,000 251,000 178,000 295,000 296,000 214,000
206,000 207,000 142,800 251,000 252,000 178,800 296,000 297,000 214,800
207,000 208,000 143,600 252,000 253,000 179,600 297,000 298,000 215,600
208,000 209,000 144,400 253,000 254,000 180,400 298,000 299,000 216,400
209,000 210,000 145,200 254,000 255,000 181,200 299,000 300,000 217,200
210,000 211,000 146,000 255,000 256,000 182,000 300,000 301,000 218,000
211,000 212,000 146,800 256,000 257,000 182,800 301,000 302,000 218,800
212,000 213,000 147,600 257,000 258,000 183,600 302,000 303,000 219,600
213,000 214,000 148,400 258,000 259,000 184,400 303,000 304,000 220,400
214,000 215,000 149,200 259,000 260,000 185,200 304,000 305,500 221,200
215,000 216,000 150,000 260,000 261,000 186,000 305,500 307,000 222,400
216,000 217,000 150,800 261,000 262,000 186,800 307,000 308,500 223,600
217,000 218,000 151,600 262,000 263,000 187,600 308,500 310,000 224,800
218,000 219,000 152,400 263,000 264,000 188,400 310,000 311,500 226,000
219,000 220,000 153,200 264,000 265,000 189,200 311,500 313,000 227,200
220,000 221,000 154,000 265,000 266,000 190,000 313,000 314,500 228,400
221,000 222,000 154,800 266,000 267,000 190,800 314,500 316,000 229,600
222,000 223,000 155,600 267,000 268,000 191,600 316,000 317,500 230,800
223,000 224,000 156,400 268,000 269,000 192,400 317,500 319,000 232,000
224,000 225,000 157,200 269,000 270,000 193,200 319,000 320,500 233,200
225,000 226,000 158,000 270,000 271,000 194,000 320,500 322,000 234,400
226,000 227,000 158,800 271,000 272,000 194,800 322,000 323,500 235,600
227,000 228,000 159,600 272,000 273,000 195,600 323,500 325,000 236,800
228,000 229,000 160,400 273,000 274,000 196,400 325,000 326,500 238,000
229,000 230,000 161,200 274,000 275,000 197,200 326,500 328,000 239,200
230,000 231,000 162,000 275,000 276,000 198,000 328,000 329,500 240,400
231,000 232,000 162,800 276,000 277,000 198,800 329,500 331,000 241,600
(2)
Amount of salary or other wage Amount of salary or other wage after the salary income deduction Amount of salary or other wage Amount of salary or other wage after the salary income deduction Amount of salary or other wage Amount of salary or other wage after the salary income deduction
At least Less than At least Less than At least Less than
yen yen yen yen yen yen yen yen yen
331,000 332,500 242,800 398,500 400,000 296,800 466,000 467,500 351,750
332,500 334,000 244,000 400,000 401,500 298,000 467,500 469,000 353,000
334,000 335,500 245,200 401,500 403,000 299,200 469,000 470,500 354,200
335,500 337,000 246,400 403,000 404,500 300,400 470,500 472,000 355,450
337,000 338,500 247,600 404,500 406,000 301,600 472,000 473,500 356,700
338,500 340,000 248,800 406,000 407,500 302,800 473,500 475,000 357,950
340,000 341,500 250,000 407,500 409,000 304,000 475,000 476,500 359,150
341,500 343,000 251,200 409,000 410,500 305,200 476,500 478,000 360,400
343,000 344,500 252,400 410,500 412,000 306,400 478,000 479,500 361,650
344,500 346,000 253,600 412,000 413,500 307,600 479,500 481,000 362,900
346,000 347,500 254,800 413,500 415,000 308,800 481,000 482,500 364,100
347,500 349,000 256,000 415,000 416,500 310,000 482,500 484,000 365,350
349,000 350,500 257,200 416,500 418,000 311,200 484,000 485,500 366,600
350,500 352,000 258,400 418,000 419,500 312,400 485,500 487,000 367,850
352,000 353,500 259,600 419,500 421,000 313,600 487,000 488,500 369,050
353,500 355,000 260,800 421,000 422,500 314,800 488,500 490,000 370,300
355,000 356,500 262,000 422,500 424,000 316,000 490,000 492,000 371,550
356,500 358,000 263,200 424,000 425,500 317,200 492,000 494,000 373,200
358,000 359,500 264,400 425,500 427,000 318,400 494,000 496,000 374,850
359,500 361,000 265,600 427,000 428,500 319,600 496,000 498,000 376,500
361,000 362,500 266,800 428,500 430,000 320,800 498,000 500,000 378,150
362,500 364,000 268,000 430,000 431,500 322,050 500,000 502,000 379,800
364,000 365,500 269,200 431,500 433,000 323,300 502,000 504,000 381,450
365,500 367,000 270,400 433,000 434,500 324,500 504,000 506,000 383,100
367,000 368,500 271,600 434,500 436,000 325,750 506,000 508,000 384,750
368,500 370,000 272,800 436,000 437,500 327,000 508,000 510,000 386,400
370,000 371,500 274,000 437,500 439,000 328,250 510,000 512,000 388,050
371,500 373,000 275,200 439,000 440,500 329,450 512,000 514,000 389,700
373,000 374,500 276,400 440,500 442,000 330,700 514,000 516,000 391,350
374,500 376,000 277,600 442,000 443,500 331,950 516,000 518,000 393,000
376,000 377,500 278,800 443,500 445,000 333,200 518,000 520,000 394,650
377,500 379,000 280,000 445,000 446,500 334,400 520,000 522,000 396,300
379,000 380,500 281,200 446,500 448,000 335,650 522,000 524,000 397,950
380,500 382,000 282,400 448,000 449,500 336,900 524,000 526,000 399,600
382,000 383,500 283,600 449,500 451,000 338,150 526,000 528,000 401,250
383,500 385,000 284,800 451,000 452,500 339,350 528,000 530,000 402,950
385,000 386,500 286,000 452,500 454,000 340,600 530,000 532,000 404,750
386,500 388,000 287,200 454,000 455,500 341,850 532,000 534,000 406,550
388,000 389,500 288,400 455,500 457,000 343,100 534,000 536,000 408,350
389,500 391,000 289,600 457,000 458,500 344,300 536,000 538,000 410,150
391,000 392,500 290,800 458,500 460,000 345,550 538,000 540,000 411,950
392,500 394,000 292,000 460,000 461,500 346,800 540,000 542,000 413,750
394,000 395,500 293,200 461,500 463,000 348,050 542,000 544,000 415,550
395,500 397,000 294,400 463,000 464,500 349,250 544,000 546,000 417,350
397,000 398,500 295,600 464,500 466,000 350,500 546,000 548,000 419,150
(3)
Amount of salary or other wage Amount of salary or other wage after the salary income deduction Amount of salary or other wage Amount of salary or other wage after the salary income deduction Amount of salary or other wage Amount of salary or other wage after the salary income deduction
At least Less than At least Less than At least Less than
yen yen yen yen yen yen yen yen yen
548,000 550,000 420,950 618,000 620,000 483,950 688,000 690,000 546,950
550,000 552,000 422,750 620,000 622,000 485,750 690,000 692,000 548,750
552,000 554,000 424,550 622,000 624,000 487,550 692,000 694,000 550,550
554,000 556,000 426,350 624,000 626,000 489,350 694,000 696,000 552,350
556,000 558,000 428,150 626,000 628,000 491,150 696,000 698,000 554,150
558,000 560,000 429,950 628,000 630,000 492,950 698,000 700,000 555,950
560,000 562,000 431,750 630,000 632,000 494,750 700,000 702,000 557,750
562,000 564,000 433,550 632,000 634,000 496,550 702,000 704,000 559,550
564,000 566,000 435,350 634,000 636,000 498,350 704,000 706,000 561,350
566,000 568,000 437,150 636,000 638,000 500,150 706,000 708,000 563,150
568,000 570,000 438,950 638,000 640,000 501,950 708,000 710,000 564,950
570,000 572,000 440,750 640,000 642,000 503,750 710,000 712,000 566,750
572,000 574,000 442,550 642,000 644,000 505,550 712,000 714,000 568,550
574,000 576,000 444,350 644,000 646,000 507,350 714,000 716,000 570,350
576,000 578,000 446,150 646,000 648,000 509,150 716,000 718,000 572,150
578,000 580,000 447,950 648,000 650,000 510,950 718,000 720,000 573,950
580,000 582,000 449,750 650,000 652,000 512,750 720,000 722,000 575,750
582,000 584,000 451,550 652,000 654,000 514,550 722,000 724,000 577,550
584,000 586,000 453,350 654,000 656,000 516,350 724,000 726,000 579,350
586,000 588,000 455,150 656,000 658,000 518,150 726,000 728,000 581,150
588,000 590,000 456,950 658,000 660,000 519,950 728,000 730,000 582,950
590,000 592,000 458,750 660,000 662,000 521,750 730,000 732,000 584,750
592,000 594,000 460,550 662,000 664,000 523,550 732,000 734,000 586,550
594,000 596,000 462,350 664,000 666,000 525,350 734,000 736,000 588,350
596,000 598,000 464,150 666,000 668,000 527,150 736,000 738,000 590,150
598,000 600,000 465,950 668,000 670,000 528,950 738,000 740,000 591,950
600,000 602,000 467,750 670,000 672,000 530,750 740,000 742,000 593,750
602,000 604,000 469,550 672,000 674,000 532,550 742,000 744,000 595,550
604,000 606,000 471,350 674,000 676,000 534,350 744,000 746,000 597,350
606,000 608,000 473,150 676,000 678,000 536,150 746,000 748,000 599,150
608,000 610,000 474,950 678,000 680,000 537,950 748,000 750,000 600,950
610,000 612,000 476,750 680,000 682,000 539,750 750,000 752,000 602,750
612,000 614,000 478,550 682,000 684,000 541,550 752,000 752,500 604,550
614,000 616,000 480,350 684,000 686,000 543,350 752,500 yen or more The amount of salary or other wage less 147,500 yen
616,000 618,000 482,150 686,000 688,000 545,150
(Remarks)
To find the amount of salary or other wage after the salary income deduction, find the applicable row of the "Amount of salary or other wage" column according to the amount of salary or other wage finalized during the year; the amount stated in the "Amount of salary or other wage after the salary income deduction" column of that row is the amount of salary or other wage after the salary income deduction for that amount of salary or other wage.
machine translation, not official
---
## Cites
- suppl-3401-33/art-4/par-1: 第二十八条第三項 → 所得税法 第二十八条第三項 (Article 28, paragraph (3)), art-28/par-3 — https://japanlaw.org/ja/income-tax-act/art-28/par-3 · https://japanlaw.org/l/340AC0000000033/art-28/par-3
- suppl-3401-33/art-4/par-1: 前項 → 所得税法 第二十八条第二項 (Article 28, paragraph (2)), art-28/par-2 — https://japanlaw.org/ja/income-tax-act/art-28/par-2 · https://japanlaw.org/l/340AC0000000033/art-28/par-2
- suppl-3401-33/art-4/par-1: 第七十七条第一項 → 所得税法 第七十七条第一項 (Article 77, paragraph (1)), art-77/par-1 — https://japanlaw.org/ja/income-tax-act/art-77/par-1 · https://japanlaw.org/l/340AC0000000033/art-77/par-1
- suppl-3401-33/art-4/par-1: 第二項 → 所得税法 第七十七条第二項 (Article 77, paragraph (2)), art-77/par-2 — https://japanlaw.org/ja/income-tax-act/art-77/par-2 · https://japanlaw.org/l/340AC0000000033/art-77/par-2
- suppl-3401-33/art-4/par-1: 第七十八条 → 所得税法 第七十八条 (Article 78), art-78 — https://japanlaw.org/ja/income-tax-act/art-78 · https://japanlaw.org/l/340AC0000000033/art-78
- suppl-3401-33/art-4/par-1: 第八十条第一項 → 所得税法 第八十条第一項 (Article 80, paragraph (1)), art-80/par-1 — https://japanlaw.org/ja/income-tax-act/art-80/par-1 · https://japanlaw.org/l/340AC0000000033/art-80/par-1
- suppl-3401-33/art-4/par-1: 第百九十条第二号 → 所得税法 第百九十条第一項第二号 (Article 190, paragraph (1), item (ii)), art-190/par-1/item-2 — https://japanlaw.org/ja/income-tax-act/art-190/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/art-190/par-1/item-2
- suppl-3401-33/art-4/par-1: 附則別表第三 → 所得税法 附則別表第三 (Supplementary Provisions, Appended Table 3), suppl-3401-33/appdx-3 — https://japanlaw.org/ja/income-tax-act/suppl-3401-33/appdx-3 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/appdx-3
- suppl-3401-33/art-5/par-1: 新法第九条第一項第二号 → 所得税法 第九条第一項第二号 (Article 9, paragraph (1), item (ii)), art-9/par-1/item-2 — https://japanlaw.org/ja/income-tax-act/art-9/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/art-9/par-1/item-2
- suppl-3401-33/art-5/par-2: 新法第九条第一項第四号 → 所得税法 第九条第一項第四号 (Article 9, paragraph (1), item (iv)), art-9/par-1/item-4 — https://japanlaw.org/ja/income-tax-act/art-9/par-1/item-4 · https://japanlaw.org/l/340AC0000000033/art-9/par-1/item-4
- suppl-3401-33/art-5/par-2: 第五号 → 所得税法 第九条第一項第五号 (Article 9, paragraph (1), item (v)), art-9/par-1/item-5 — https://japanlaw.org/ja/income-tax-act/art-9/par-1/item-5 · https://japanlaw.org/l/340AC0000000033/art-9/par-1/item-5
- suppl-3401-33/art-5/par-3: 新法第九条第一項第十四号 → 所得税法 第九条第一項第十四号 (Article 9, paragraph (1), item (xiv)), art-9/par-1/item-14 — https://japanlaw.org/ja/income-tax-act/art-9/par-1/item-14 · https://japanlaw.org/l/340AC0000000033/art-9/par-1/item-14
- suppl-3401-33/art-6/par-1: 新法第十条 → 所得税法 第十条 (Article 10), art-10 — https://japanlaw.org/ja/income-tax-act/art-10 · https://japanlaw.org/l/340AC0000000033/art-10
- suppl-3401-33/art-6/par-1: 同条第一項 → 所得税法 第十条第一項 (Article 10, paragraph (1)), art-10/par-1 — https://japanlaw.org/ja/income-tax-act/art-10/par-1 · https://japanlaw.org/l/340AC0000000033/art-10/par-1
- suppl-3401-33/art-6/par-2: 前条第一項 → 所得税法 附則第五条第一項 (Supplementary Provisions, Article 5, paragraph (1)), suppl-3401-33/art-5/par-1 — https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-5/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/art-5/par-1
- suppl-3401-33/art-6/par-2: 新法第十条 → 所得税法 第十条 (Article 10), art-10 — https://japanlaw.org/ja/income-tax-act/art-10 · https://japanlaw.org/l/340AC0000000033/art-10
- suppl-3401-33/art-7/par-1: 新法第十七条 → 所得税法 第十七条 (Article 17), art-17 — https://japanlaw.org/ja/income-tax-act/art-17 · https://japanlaw.org/l/340AC0000000033/art-17
- suppl-3401-33/art-7/par-1: 第十八条第二項 → 所得税法 第十八条第二項 (Article 18, paragraph (2)), art-18/par-2 — https://japanlaw.org/ja/income-tax-act/art-18/par-2 · https://japanlaw.org/l/340AC0000000033/art-18/par-2
- suppl-3401-33/art-8/par-1: 新法第二十四条 → 所得税法 第二十四条 (Article 24), art-24 — https://japanlaw.org/ja/income-tax-act/art-24 · https://japanlaw.org/l/340AC0000000033/art-24
- suppl-3401-33/art-8/par-1: 同条第一項 → 所得税法 第二十四条第一項 (Article 24, paragraph (1)), art-24/par-1 — https://japanlaw.org/ja/income-tax-act/art-24/par-1 · https://japanlaw.org/l/340AC0000000033/art-24/par-1
- suppl-3401-33/art-9/par-1: 新法第四十二条から第四十四条まで → 所得税法 第四十二条 (Article 42), art-42 — https://japanlaw.org/ja/income-tax-act/art-42 · https://japanlaw.org/l/340AC0000000033/art-42
- suppl-3401-33/art-9/par-1: 新法第四十二条から第四十四条まで → 所得税法 第四十三条 (Article 43), art-43 — https://japanlaw.org/ja/income-tax-act/art-43 · https://japanlaw.org/l/340AC0000000033/art-43
- suppl-3401-33/art-9/par-1: 新法第四十二条から第四十四条まで → 所得税法 第四十四条 (Article 44), art-44 — https://japanlaw.org/ja/income-tax-act/art-44 · https://japanlaw.org/l/340AC0000000033/art-44
- suppl-3401-33/art-9/par-1: 新法第四十二条第一項 → 所得税法 第四十二条第一項 (Article 42, paragraph (1)), art-42/par-1 — https://japanlaw.org/ja/income-tax-act/art-42/par-1 · https://japanlaw.org/l/340AC0000000033/art-42/par-1
- suppl-3401-33/art-9/par-1: 同条第二項 → 所得税法 第四十二条第二項 (Article 42, paragraph (2)), art-42/par-2 — https://japanlaw.org/ja/income-tax-act/art-42/par-2 · https://japanlaw.org/l/340AC0000000033/art-42/par-2
- suppl-3401-33/art-9/par-1: 新法第四十四条第一項 → 所得税法 第四十四条第一項 (Article 44, paragraph (1)), art-44/par-1 — https://japanlaw.org/ja/income-tax-act/art-44/par-1 · https://japanlaw.org/l/340AC0000000033/art-44/par-1
- suppl-3401-33/art-10/par-1: この条 → 所得税法 附則第十条 (Supplementary Provisions, Article 10), suppl-3401-33/art-10 — https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-10 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/art-10
- suppl-3401-33/art-10/par-1: 新法第五十二条第一項 → 所得税法 第五十二条第一項 (Article 52, paragraph (1)), art-52/par-1 — https://japanlaw.org/ja/income-tax-act/art-52/par-1 · https://japanlaw.org/l/340AC0000000033/art-52/par-1
- suppl-3401-33/art-10/par-1: 第五十四条第一項 → 所得税法 第五十四条第一項 (Article 54, paragraph (1)), art-54/par-1 — https://japanlaw.org/ja/income-tax-act/art-54/par-1 · https://japanlaw.org/l/340AC0000000033/art-54/par-1
- suppl-3401-33/art-10/par-1: 第五十五条第一項 → 所得税法 第五十五条第一項 (Article 55, paragraph (1)), art-55/par-1 — https://japanlaw.org/ja/income-tax-act/art-55/par-1 · https://japanlaw.org/l/340AC0000000033/art-55/par-1
- suppl-3401-33/art-10/par-2: 前項 → 所得税法 附則第十条第一項 (Supplementary Provisions, Article 10, paragraph (1)), suppl-3401-33/art-10/par-1 — https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-10/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/art-10/par-1
- suppl-3401-33/art-11/par-1: 新法第五十八条から第六十条まで → 所得税法 第五十八条 (Article 58), art-58 — https://japanlaw.org/ja/income-tax-act/art-58 · https://japanlaw.org/l/340AC0000000033/art-58
- suppl-3401-33/art-11/par-1: 新法第五十八条から第六十条まで → 所得税法 第五十九条 (Article 59), art-59 — https://japanlaw.org/ja/income-tax-act/art-59 · https://japanlaw.org/l/340AC0000000033/art-59
- suppl-3401-33/art-11/par-1: 新法第五十八条から第六十条まで → 所得税法 第六十条 (Article 60), art-60 — https://japanlaw.org/ja/income-tax-act/art-60 · https://japanlaw.org/l/340AC0000000033/art-60
- suppl-3401-33/art-11/par-1: 新法第五十八条第一項 → 所得税法 第五十八条第一項 (Article 58, paragraph (1)), art-58/par-1 — https://japanlaw.org/ja/income-tax-act/art-58/par-1 · https://japanlaw.org/l/340AC0000000033/art-58/par-1
- suppl-3401-33/art-11/par-1: 新法第五十九条第一項 → 所得税法 第五十九条第一項 (Article 59, paragraph (1)), art-59/par-1 — https://japanlaw.org/ja/income-tax-act/art-59/par-1 · https://japanlaw.org/l/340AC0000000033/art-59/par-1
- suppl-3401-33/art-11/par-1: 第六十条第一項 → 所得税法 第六十条第一項 (Article 60, paragraph (1)), art-60/par-1 — https://japanlaw.org/ja/income-tax-act/art-60/par-1 · https://japanlaw.org/l/340AC0000000033/art-60/par-1
- suppl-3401-33/art-12/par-1: 新法第六十三条 → 所得税法 第六十三条 (Article 63), art-63 — https://japanlaw.org/ja/income-tax-act/art-63 · https://japanlaw.org/l/340AC0000000033/art-63
- suppl-3401-33/art-12/par-1: 第六十四条 → 所得税法 第六十四条 (Article 64), art-64 — https://japanlaw.org/ja/income-tax-act/art-64 · https://japanlaw.org/l/340AC0000000033/art-64
- suppl-3401-33/art-12/par-1: 第百五十二条 → 所得税法 第百五十二条 (Article 152), art-152 — https://japanlaw.org/ja/income-tax-act/art-152 · https://japanlaw.org/l/340AC0000000033/art-152
- suppl-3401-33/art-12/par-1: 新法第百六十七条 → 所得税法 第百六十七条 (Article 167), art-167 — https://japanlaw.org/ja/income-tax-act/art-167 · https://japanlaw.org/l/340AC0000000033/art-167
- suppl-3401-33/art-13/par-1: 新法第七十条第一項 → 所得税法 第七十条第一項 (Article 70, paragraph (1)), art-70/par-1 — https://japanlaw.org/ja/income-tax-act/art-70/par-1 · https://japanlaw.org/l/340AC0000000033/art-70/par-1
- suppl-3401-33/art-13/par-1: 第二項 → 所得税法 第七十条第二項 (Article 70, paragraph (2)), art-70/par-2 — https://japanlaw.org/ja/income-tax-act/art-70/par-2 · https://japanlaw.org/l/340AC0000000033/art-70/par-2
- suppl-3401-33/art-13/par-1: 第七十一条第一項 → 所得税法 第七十一条第一項 (Article 71, paragraph (1)), art-71/par-1 — https://japanlaw.org/ja/income-tax-act/art-71/par-1 · https://japanlaw.org/l/340AC0000000033/art-71/par-1
- suppl-3401-33/art-14/par-1: 新法第百四条第一項 → 所得税法 第百四条第一項 (Article 104, paragraph (1)), art-104/par-1 — https://japanlaw.org/ja/income-tax-act/art-104/par-1 · https://japanlaw.org/l/340AC0000000033/art-104/par-1
- suppl-3401-33/art-14/par-1: 第一号 → 所得税法 附則第十四条第一項第一号 (Supplementary Provisions, Article 14, paragraph (1), item (i)), suppl-3401-33/art-14/par-1/item-1 — https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-14/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/art-14/par-1/item-1
- suppl-3401-33/art-14/par-1: 第二号 → 所得税法 附則第十四条第一項第二号 (Supplementary Provisions, Article 14, paragraph (1), item (ii)), suppl-3401-33/art-14/par-1/item-2 — https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-14/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/art-14/par-1/item-2
- suppl-3401-33/art-14/par-1/item-2: 前号 → 所得税法 附則第十四条第一項第一号 (Supplementary Provisions, Article 14, paragraph (1), item (i)), suppl-3401-33/art-14/par-1/item-1 — https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-14/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/art-14/par-1/item-1
- suppl-3401-33/art-14/par-1/item-2: この条 → 所得税法 附則第十四条 (Supplementary Provisions, Article 14), suppl-3401-33/art-14 — https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-14 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/art-14
- suppl-3401-33/art-14/par-1/item-2: 附則別表第一 → 所得税法 附則別表第一 (Supplementary Provisions, Appended Table 1), suppl-3401-33/appdx-1 — https://japanlaw.org/ja/income-tax-act/suppl-3401-33/appdx-1 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/appdx-1
- suppl-3401-33/art-14/par-2: 前項 → 所得税法 附則第十四条第一項 (Supplementary Provisions, Article 14, paragraph (1)), suppl-3401-33/art-14/par-1 — https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-14/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/art-14/par-1
- suppl-3401-33/art-14/par-2: 附則別表第一 → 所得税法 附則別表第一 (Supplementary Provisions, Appended Table 1), suppl-3401-33/appdx-1 — https://japanlaw.org/ja/income-tax-act/suppl-3401-33/appdx-1 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/appdx-1
- suppl-3401-33/art-14/par-3: 第一項 → 所得税法 附則第十四条第一項 (Supplementary Provisions, Article 14, paragraph (1)), suppl-3401-33/art-14/par-1 — https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-14/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/art-14/par-1
- suppl-3401-33/art-14/par-3: 前二項 → 所得税法 附則第十四条第二項 (Supplementary Provisions, Article 14, paragraph (2)), suppl-3401-33/art-14/par-2 — https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-14/par-2 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/art-14/par-2
- suppl-3401-33/art-14/par-3/item-1: 附則別表第一 → 所得税法 附則別表第一 (Supplementary Provisions, Appended Table 1), suppl-3401-33/appdx-1 — https://japanlaw.org/ja/income-tax-act/suppl-3401-33/appdx-1 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/appdx-1
- suppl-3401-33/art-14/par-3/item-2: 附則別表第一 → 所得税法 附則別表第一 (Supplementary Provisions, Appended Table 1), suppl-3401-33/appdx-1 — https://japanlaw.org/ja/income-tax-act/suppl-3401-33/appdx-1 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/appdx-1
- suppl-3401-33/art-14/par-5: 前各項 → 所得税法 附則第十四条第一項 (Supplementary Provisions, Article 14, paragraph (1)), suppl-3401-33/art-14/par-1 — https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-14/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/art-14/par-1
- suppl-3401-33/art-14/par-5: 前各項 → 所得税法 附則第十四条第二項 (Supplementary Provisions, Article 14, paragraph (2)), suppl-3401-33/art-14/par-2 — https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-14/par-2 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/art-14/par-2
- suppl-3401-33/art-14/par-5: 前各項 → 所得税法 附則第十四条第三項 (Supplementary Provisions, Article 14, paragraph (3)), suppl-3401-33/art-14/par-3 — https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-14/par-3 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/art-14/par-3
- suppl-3401-33/art-14/par-5: 前各項 → 所得税法 附則第十四条第四項 (Supplementary Provisions, Article 14, paragraph (4)), suppl-3401-33/art-14/par-4 — https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-14/par-4 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/art-14/par-4
- suppl-3401-33/art-16/par-1: 新法第百二十三条 → 所得税法 第百二十三条 (Article 123), art-123 — https://japanlaw.org/ja/income-tax-act/art-123 · https://japanlaw.org/l/340AC0000000033/art-123
- suppl-3401-33/art-16/par-1: 新法第百六十六条 → 所得税法 第百六十六条 (Article 166), art-166 — https://japanlaw.org/ja/income-tax-act/art-166 · https://japanlaw.org/l/340AC0000000033/art-166
- suppl-3401-33/art-16/par-1: 新法第百二十三条第一項第三号 → 所得税法 第百二十三条第一項第三号 (Article 123, paragraph (1), item (iii)), art-123/par-1/item-3 — https://japanlaw.org/ja/income-tax-act/art-123/par-1/item-3 · https://japanlaw.org/l/340AC0000000033/art-123/par-1/item-3
- suppl-3401-33/art-17/par-1: 所得税法（昭和四十年法律第三十三号）第百八十三条 → 所得税法 第百八十三条 (Article 183), art-183 — https://japanlaw.org/ja/income-tax-act/art-183 · https://japanlaw.org/l/340AC0000000033/art-183
- suppl-3401-33/art-17/par-1: 第百九十条 → 所得税法 第百九十条 (Article 190), art-190 — https://japanlaw.org/ja/income-tax-act/art-190 · https://japanlaw.org/l/340AC0000000033/art-190
- suppl-3401-33/art-18/par-1: 新法第百四十条第一項 → 所得税法 第百四十条第一項 (Article 140, paragraph (1)), art-140/par-1 — https://japanlaw.org/ja/income-tax-act/art-140/par-1 · https://japanlaw.org/l/340AC0000000033/art-140/par-1
- suppl-3401-33/art-18/par-1: 新法第百六十六条 → 所得税法 第百六十六条 (Article 166), art-166 — https://japanlaw.org/ja/income-tax-act/art-166 · https://japanlaw.org/l/340AC0000000033/art-166
- suppl-3401-33/art-18/par-2: 新法第百四十条第五項 → 所得税法 第百四十条第五項 (Article 140, paragraph (5)), art-140/par-5 — https://japanlaw.org/ja/income-tax-act/art-140/par-5 · https://japanlaw.org/l/340AC0000000033/art-140/par-5
- suppl-3401-33/art-18/par-2: 新法第百六十六条 → 所得税法 第百六十六条 (Article 166), art-166 — https://japanlaw.org/ja/income-tax-act/art-166 · https://japanlaw.org/l/340AC0000000033/art-166
- suppl-3401-33/art-18/par-2: この条 → 所得税法 附則第十八条 (Supplementary Provisions, Article 18), suppl-3401-33/art-18 — https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-18 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/art-18
- suppl-3401-33/art-18/par-3: 新法第百四十条第五項 → 所得税法 第百四十条第五項 (Article 140, paragraph (5)), art-140/par-5 — https://japanlaw.org/ja/income-tax-act/art-140/par-5 · https://japanlaw.org/l/340AC0000000033/art-140/par-5
- suppl-3401-33/art-19/par-1: 新法第百四十一条第一項 → 所得税法 第百四十一条第一項 (Article 141, paragraph (1)), art-141/par-1 — https://japanlaw.org/ja/income-tax-act/art-141/par-1 · https://japanlaw.org/l/340AC0000000033/art-141/par-1
- suppl-3401-33/art-19/par-1: 新法第百六十六条 → 所得税法 第百六十六条 (Article 166), art-166 — https://japanlaw.org/ja/income-tax-act/art-166 · https://japanlaw.org/l/340AC0000000033/art-166
- suppl-3401-33/art-19/par-2: 新法第百四十一条第四項 → 所得税法 第百四十一条第四項 (Article 141, paragraph (4)), art-141/par-4 — https://japanlaw.org/ja/income-tax-act/art-141/par-4 · https://japanlaw.org/l/340AC0000000033/art-141/par-4
- suppl-3401-33/art-19/par-2: 新法第百六十六条 → 所得税法 第百六十六条 (Article 166), art-166 — https://japanlaw.org/ja/income-tax-act/art-166 · https://japanlaw.org/l/340AC0000000033/art-166
- suppl-3401-33/art-19/par-2: この条 → 所得税法 附則第十九条 (Supplementary Provisions, Article 19), suppl-3401-33/art-19 — https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-19 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/art-19
- suppl-3401-33/art-19/par-3: 新法第百四十一条第四項 → 所得税法 第百四十一条第四項 (Article 141, paragraph (4)), art-141/par-4 — https://japanlaw.org/ja/income-tax-act/art-141/par-4 · https://japanlaw.org/l/340AC0000000033/art-141/par-4
- suppl-3401-33/art-20/par-1: 新法第百四十八条第一項 → 所得税法 第百四十八条第一項 (Article 148, paragraph (1)), art-148/par-1 — https://japanlaw.org/ja/income-tax-act/art-148/par-1 · https://japanlaw.org/l/340AC0000000033/art-148/par-1
- suppl-3401-33/art-20/par-1: 新法第百六十六条 → 所得税法 第百六十六条 (Article 166), art-166 — https://japanlaw.org/ja/income-tax-act/art-166 · https://japanlaw.org/l/340AC0000000033/art-166
- suppl-3401-33/art-20/par-1: 新法第百四十三条 → 所得税法 第百四十三条 (Article 143), art-143 — https://japanlaw.org/ja/income-tax-act/art-143 · https://japanlaw.org/l/340AC0000000033/art-143
- suppl-3401-33/art-21/par-1: 新法第百五十三条 → 所得税法 第百五十三条 (Article 153), art-153 — https://japanlaw.org/ja/income-tax-act/art-153 · https://japanlaw.org/l/340AC0000000033/art-153
- suppl-3401-33/art-21/par-1: 新法第百六十七条 → 所得税法 第百六十七条 (Article 167), art-167 — https://japanlaw.org/ja/income-tax-act/art-167 · https://japanlaw.org/l/340AC0000000033/art-167
- suppl-3401-33/art-22/par-1: 新法第百五十五条 → 所得税法 第百五十五条 (Article 155), art-155 — https://japanlaw.org/ja/income-tax-act/art-155 · https://japanlaw.org/l/340AC0000000033/art-155
- suppl-3401-33/art-22/par-1: 新法第百六十八条 → 所得税法 第百六十八条 (Article 168), art-168 — https://japanlaw.org/ja/income-tax-act/art-168 · https://japanlaw.org/l/340AC0000000033/art-168
- suppl-3401-33/art-23/par-1: 新法第百六十九条 → 所得税法 第百六十九条 (Article 169), art-169 — https://japanlaw.org/ja/income-tax-act/art-169 · https://japanlaw.org/l/340AC0000000033/art-169
- suppl-3401-33/art-23/par-1: 第百七十八条 → 所得税法 第百七十八条 (Article 178), art-178 — https://japanlaw.org/ja/income-tax-act/art-178 · https://japanlaw.org/l/340AC0000000033/art-178
- suppl-3401-33/art-24/par-1: 新法第百八十一条第一項 → 所得税法 第百八十一条第一項 (Article 181, paragraph (1)), art-181/par-1 — https://japanlaw.org/ja/income-tax-act/art-181/par-1 · https://japanlaw.org/l/340AC0000000033/art-181/par-1
- suppl-3401-33/art-25/par-1: 新法別表第四から別表第六まで → 所得税法 別表第四 (Appended Table 4), appdx-4 — https://japanlaw.org/ja/income-tax-act/appdx-4 · https://japanlaw.org/l/340AC0000000033/appdx-4
- suppl-3401-33/art-25/par-1: 新法別表第四から別表第六まで → 所得税法 別表第五 (Appended Table 5), appdx-5 — https://japanlaw.org/ja/income-tax-act/appdx-5 · https://japanlaw.org/l/340AC0000000033/appdx-5
- suppl-3401-33/art-25/par-1: 新法別表第四から別表第六まで → 所得税法 別表第六 (Appended Table 6), appdx-6 — https://japanlaw.org/ja/income-tax-act/appdx-6 · https://japanlaw.org/l/340AC0000000033/appdx-6
- suppl-3401-33/art-25/par-1: 新法第百八十三条第一項 → 所得税法 第百八十三条第一項 (Article 183, paragraph (1)), art-183/par-1 — https://japanlaw.org/ja/income-tax-act/art-183/par-1 · https://japanlaw.org/l/340AC0000000033/art-183/par-1
- suppl-3401-33/art-25/par-1: この条 → 所得税法 附則第二十五条 (Supplementary Provisions, Article 25), suppl-3401-33/art-25 — https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-25 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/art-25
- suppl-3401-33/art-25/par-2: 附則第四条 → 所得税法 附則第四条 (Supplementary Provisions, Article 4), suppl-3401-33/art-4 — https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-4 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/art-4
- suppl-3401-33/art-25/par-2: 新法第百九十条 → 所得税法 第百九十条 (Article 190), art-190 — https://japanlaw.org/ja/income-tax-act/art-190 · https://japanlaw.org/l/340AC0000000033/art-190
- suppl-3401-33/art-25/par-2: 附則別表第三 → 所得税法 附則別表第三 (Supplementary Provisions, Appended Table 3), suppl-3401-33/appdx-3 — https://japanlaw.org/ja/income-tax-act/suppl-3401-33/appdx-3 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/appdx-3
- suppl-3401-33/art-26/par-1: 新法第百九十九条から第二百二条まで → 所得税法 第百九十九条 (Article 199), art-199 — https://japanlaw.org/ja/income-tax-act/art-199 · https://japanlaw.org/l/340AC0000000033/art-199
- suppl-3401-33/art-26/par-1: 新法第百九十九条から第二百二条まで → 所得税法 第二百条 (Article 200), art-200 — https://japanlaw.org/ja/income-tax-act/art-200 · https://japanlaw.org/l/340AC0000000033/art-200
- suppl-3401-33/art-26/par-1: 新法第百九十九条から第二百二条まで → 所得税法 第二百一条 (Article 201), art-201 — https://japanlaw.org/ja/income-tax-act/art-201 · https://japanlaw.org/l/340AC0000000033/art-201
- suppl-3401-33/art-26/par-1: 新法第百九十九条から第二百二条まで → 所得税法 第二百二条 (Article 202), art-202 — https://japanlaw.org/ja/income-tax-act/art-202 · https://japanlaw.org/l/340AC0000000033/art-202
- suppl-3401-33/art-27/par-1: 新法第二百四条第一項 → 所得税法 第二百四条第一項 (Article 204, paragraph (1)), art-204/par-1 — https://japanlaw.org/ja/income-tax-act/art-204/par-1 · https://japanlaw.org/l/340AC0000000033/art-204/par-1
- suppl-3401-33/art-27/par-1: 第二百七条 → 所得税法 第二百七条 (Article 207), art-207 — https://japanlaw.org/ja/income-tax-act/art-207 · https://japanlaw.org/l/340AC0000000033/art-207
- suppl-3401-33/art-27/par-2: 新法第二百十条 → 所得税法 第二百十条 (Article 210), art-210 — https://japanlaw.org/ja/income-tax-act/art-210 · https://japanlaw.org/l/340AC0000000033/art-210
- suppl-3401-33/art-28/par-1: 新法第二百十二条第一項 → 所得税法 第二百十二条第一項 (Article 212, paragraph (1)), art-212/par-1 — https://japanlaw.org/ja/income-tax-act/art-212/par-1 · https://japanlaw.org/l/340AC0000000033/art-212/par-1
- suppl-3401-33/art-28/par-1: 次項 → 所得税法 附則第二十八条第二項 (Supplementary Provisions, Article 28, paragraph (2)), suppl-3401-33/art-28/par-2 — https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-28/par-2 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/art-28/par-2
- suppl-3401-33/art-28/par-1: 同条第三項 → 所得税法 第二百十二条第三項 (Article 212, paragraph (3)), art-212/par-3 — https://japanlaw.org/ja/income-tax-act/art-212/par-3 · https://japanlaw.org/l/340AC0000000033/art-212/par-3
- suppl-3401-33/art-28/par-2: 新法第百六十一条第三号 → 所得税法 第百六十一条第一項第三号 (Article 161, paragraph (1), item (iii)), art-161/par-1/item-3 — https://japanlaw.org/ja/income-tax-act/art-161/par-1/item-3 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-3
- suppl-3401-33/art-29/par-1: 新法第二百二十一条 → 所得税法 第二百二十一条 (Article 221), art-221 — https://japanlaw.org/ja/income-tax-act/art-221 · https://japanlaw.org/l/340AC0000000033/art-221
- suppl-3401-33/art-29/par-1: 附則第二十四条から前条まで → 所得税法 附則第二十四条 (Supplementary Provisions, Article 24), suppl-3401-33/art-24 — https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-24 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/art-24
- suppl-3401-33/art-29/par-1: 附則第二十四条から前条まで → 所得税法 附則第二十五条 (Supplementary Provisions, Article 25), suppl-3401-33/art-25 — https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-25 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/art-25
- suppl-3401-33/art-29/par-1: 附則第二十四条から前条まで → 所得税法 附則第二十六条 (Supplementary Provisions, Article 26), suppl-3401-33/art-26 — https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-26 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/art-26
- suppl-3401-33/art-29/par-1: 附則第二十四条から前条まで → 所得税法 附則第二十七条 (Supplementary Provisions, Article 27), suppl-3401-33/art-27 — https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-27 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/art-27
- suppl-3401-33/art-29/par-1: 附則第二十四条から前条まで → 所得税法 附則第二十八条 (Supplementary Provisions, Article 28), suppl-3401-33/art-28 — https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-28 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/art-28
- suppl-3401-33/art-30/par-1: 新法第二百二十五条から第二百二十八条まで → 所得税法 第二百二十五条 (Article 225), art-225 — https://japanlaw.org/ja/income-tax-act/art-225 · https://japanlaw.org/l/340AC0000000033/art-225
- suppl-3401-33/art-30/par-1: 新法第二百二十五条から第二百二十八条まで → 所得税法 第二百二十六条 (Article 226), art-226 — https://japanlaw.org/ja/income-tax-act/art-226 · https://japanlaw.org/l/340AC0000000033/art-226
- suppl-3401-33/art-30/par-1: 新法第二百二十五条から第二百二十八条まで → 所得税法 第二百二十七条 (Article 227), art-227 — https://japanlaw.org/ja/income-tax-act/art-227 · https://japanlaw.org/l/340AC0000000033/art-227
- suppl-3401-33/art-30/par-1: 新法第二百二十五条から第二百二十八条まで → 所得税法 第二百二十七条の二 (Article 227-2), art-227-2 — https://japanlaw.org/ja/income-tax-act/art-227-2 · https://japanlaw.org/l/340AC0000000033/art-227-2
- suppl-3401-33/art-30/par-1: 新法第二百二十五条から第二百二十八条まで → 所得税法 第二百二十八条 (Article 228), art-228 — https://japanlaw.org/ja/income-tax-act/art-228 · https://japanlaw.org/l/340AC0000000033/art-228
- suppl-3401-33/art-30/par-2: 新法第二百二十五条第一項第二号 → 所得税法 第二百二十五条第一項第二号 (Article 225, paragraph (1), item (ii)), art-225/par-1/item-2 — https://japanlaw.org/ja/income-tax-act/art-225/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/art-225/par-1/item-2
- suppl-3401-33/art-30/par-2: 第七号 → 所得税法 第二百二十五条第一項第七号 (Article 225, paragraph (1), item (vii)), art-225/par-1/item-7 — https://japanlaw.org/ja/income-tax-act/art-225/par-1/item-7 · https://japanlaw.org/l/340AC0000000033/art-225/par-1/item-7
- suppl-3401-33/art-30/par-2: 第二項 → 所得税法 第二百二十五条第二項 (Article 225, paragraph (2)), art-225/par-2 — https://japanlaw.org/ja/income-tax-act/art-225/par-2 · https://japanlaw.org/l/340AC0000000033/art-225/par-2
- suppl-3401-33/art-30/par-3: 新法第二百二十五条第一項第八号 → 所得税法 第二百二十五条第一項第八号 (Article 225, paragraph (1), item (viii)), art-225/par-1/item-8 — https://japanlaw.org/ja/income-tax-act/art-225/par-1/item-8 · https://japanlaw.org/l/340AC0000000033/art-225/par-1/item-8
- suppl-3401-33/art-31/par-1: 新法第二百三十条 → 所得税法 第二百三十条 (Article 230), art-230 — https://japanlaw.org/ja/income-tax-act/art-230 · https://japanlaw.org/l/340AC0000000033/art-230
- suppl-3401-33/art-32/par-1: 国税通則法第二十三条第一項 → 国税通則法 第二十三条第一項 (Article 23, paragraph (1)), art-23/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-23/par-1 · https://japanlaw.org/l/337AC0000000066/art-23/par-1
- suppl-3401-33/art-32/par-2: 前項 → 所得税法 附則第三十二条第一項 (Supplementary Provisions, Article 32, paragraph (1)), suppl-3401-33/art-32/par-1 — https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-32/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/art-32/par-1
- suppl-3401-33/art-32/par-2: 新法第百六十八条 → 所得税法 第百六十八条 (Article 168), art-168 — https://japanlaw.org/ja/income-tax-act/art-168 · https://japanlaw.org/l/340AC0000000033/art-168
- suppl-3401-33/art-32/par-2: 国税通則法第五十八条第一項 → 国税通則法 第五十八条第一項 (Article 58, paragraph (1)), art-58/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-58/par-1 · https://japanlaw.org/l/337AC0000000066/art-58/par-1
- suppl-3401-33/art-33/par-1: 附則第一条から前条まで → 所得税法 附則第一条 (Supplementary Provisions, Article 1), suppl-3401-33/art-1 — https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-1 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/art-1
- suppl-3401-33/art-33/par-1: 附則第一条から前条まで → 所得税法 附則第十条 (Supplementary Provisions, Article 10), suppl-3401-33/art-10 — https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-10 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/art-10
- suppl-3401-33/art-33/par-1: 附則第一条から前条まで → 所得税法 附則第十一条 (Supplementary Provisions, Article 11), suppl-3401-33/art-11 — https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-11 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/art-11
- suppl-3401-33/art-33/par-1: 附則第一条から前条まで → 所得税法 附則第十二条 (Supplementary Provisions, Article 12), suppl-3401-33/art-12 — https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-12 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/art-12
- suppl-3401-33/art-33/par-1: 附則第一条から前条まで → 所得税法 附則第十三条 (Supplementary Provisions, Article 13), suppl-3401-33/art-13 — https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-13 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/art-13
- suppl-3401-33/art-33/par-1: 附則第一条から前条まで → 所得税法 附則第十四条 (Supplementary Provisions, Article 14), suppl-3401-33/art-14 — https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-14 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/art-14
- suppl-3401-33/art-33/par-1: 附則第一条から前条まで → 所得税法 附則第十五条 (Supplementary Provisions, Article 15), suppl-3401-33/art-15 — https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-15 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/art-15
- suppl-3401-33/art-33/par-1: 附則第一条から前条まで → 所得税法 附則第十六条 (Supplementary Provisions, Article 16), suppl-3401-33/art-16 — https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-16 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/art-16
- suppl-3401-33/art-33/par-1: 附則第一条から前条まで → 所得税法 附則第十七条 (Supplementary Provisions, Article 17), suppl-3401-33/art-17 — https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-17 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/art-17
- suppl-3401-33/art-33/par-1: 附則第一条から前条まで → 所得税法 附則第十八条 (Supplementary Provisions, Article 18), suppl-3401-33/art-18 — https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-18 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/art-18
- suppl-3401-33/art-33/par-1: 附則第一条から前条まで → 所得税法 附則第十九条 (Supplementary Provisions, Article 19), suppl-3401-33/art-19 — https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-19 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/art-19
- suppl-3401-33/art-33/par-1: 附則第一条から前条まで → 所得税法 附則第二条 (Supplementary Provisions, Article 2), suppl-3401-33/art-2 — https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-2 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/art-2
- suppl-3401-33/art-33/par-1: 附則第一条から前条まで → 所得税法 附則第二十条 (Supplementary Provisions, Article 20), suppl-3401-33/art-20 — https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-20 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/art-20
- suppl-3401-33/art-33/par-1: 附則第一条から前条まで → 所得税法 附則第二十一条 (Supplementary Provisions, Article 21), suppl-3401-33/art-21 — https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-21 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/art-21
- suppl-3401-33/art-33/par-1: 附則第一条から前条まで → 所得税法 附則第二十二条 (Supplementary Provisions, Article 22), suppl-3401-33/art-22 — https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-22 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/art-22
- suppl-3401-33/art-33/par-1: 附則第一条から前条まで → 所得税法 附則第二十三条 (Supplementary Provisions, Article 23), suppl-3401-33/art-23 — https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-23 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/art-23
- suppl-3401-33/art-33/par-1: 附則第一条から前条まで → 所得税法 附則第二十四条 (Supplementary Provisions, Article 24), suppl-3401-33/art-24 — https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-24 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/art-24
- suppl-3401-33/art-33/par-1: 附則第一条から前条まで → 所得税法 附則第二十五条 (Supplementary Provisions, Article 25), suppl-3401-33/art-25 — https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-25 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/art-25
- suppl-3401-33/art-33/par-1: 附則第一条から前条まで → 所得税法 附則第二十六条 (Supplementary Provisions, Article 26), suppl-3401-33/art-26 — https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-26 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/art-26
- suppl-3401-33/art-33/par-1: 附則第一条から前条まで → 所得税法 附則第二十七条 (Supplementary Provisions, Article 27), suppl-3401-33/art-27 — https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-27 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/art-27
- suppl-3401-33/art-33/par-1: 附則第一条から前条まで → 所得税法 附則第二十八条 (Supplementary Provisions, Article 28), suppl-3401-33/art-28 — https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-28 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/art-28
- suppl-3401-33/art-33/par-1: 附則第一条から前条まで → 所得税法 附則第二十九条 (Supplementary Provisions, Article 29), suppl-3401-33/art-29 — https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-29 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/art-29
- suppl-3401-33/art-33/par-1: 附則第一条から前条まで → 所得税法 附則第三条 (Supplementary Provisions, Article 3), suppl-3401-33/art-3 — https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-3 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/art-3
- suppl-3401-33/art-33/par-1: 附則第一条から前条まで → 所得税法 附則第三十条 (Supplementary Provisions, Article 30), suppl-3401-33/art-30 — https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-30 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/art-30
- suppl-3401-33/art-33/par-1: 附則第一条から前条まで → 所得税法 附則第三十一条 (Supplementary Provisions, Article 31), suppl-3401-33/art-31 — https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-31 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/art-31
- suppl-3401-33/art-33/par-1: 附則第一条から前条まで → 所得税法 附則第三十二条 (Supplementary Provisions, Article 32), suppl-3401-33/art-32 — https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-32 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/art-32
- suppl-3401-33/art-33/par-1: 附則第一条から前条まで → 所得税法 附則第四条 (Supplementary Provisions, Article 4), suppl-3401-33/art-4 — https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-4 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/art-4
- suppl-3401-33/art-33/par-1: 附則第一条から前条まで → 所得税法 附則第五条 (Supplementary Provisions, Article 5), suppl-3401-33/art-5 — https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-5 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/art-5
- suppl-3401-33/art-33/par-1: 附則第一条から前条まで → 所得税法 附則第六条 (Supplementary Provisions, Article 6), suppl-3401-33/art-6 — https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-6 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/art-6
- suppl-3401-33/art-33/par-1: 附則第一条から前条まで → 所得税法 附則第七条 (Supplementary Provisions, Article 7), suppl-3401-33/art-7 — https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-7 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/art-7
- suppl-3401-33/art-33/par-1: 附則第一条から前条まで → 所得税法 附則第八条 (Supplementary Provisions, Article 8), suppl-3401-33/art-8 — https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-8 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/art-8
- suppl-3401-33/art-33/par-1: 附則第一条から前条まで → 所得税法 附則第九条 (Supplementary Provisions, Article 9), suppl-3401-33/art-9 — https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-9 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/art-9
- suppl-3401-33/art-36/par-1: 別表第一 → 所得税法 別表第一 (Appended Table 1), appdx-1 — https://japanlaw.org/ja/income-tax-act/appdx-1 · https://japanlaw.org/l/340AC0000000033/appdx-1
- suppl-3401-33/appdx-1: 附則第十四条第一項第二号 → 所得税法 附則第十四条第一項第二号 (Supplementary Provisions, Article 14, paragraph (1), item (ii)), suppl-3401-33/art-14/par-1/item-2 — https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-14/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/art-14/par-1/item-2
- suppl-3401-33/appdx-1: 附則第十四条第一項第一号 → 所得税法 附則第十四条第一項第一号 (Supplementary Provisions, Article 14, paragraph (1), item (i)), suppl-3401-33/art-14/par-1/item-1 — https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-14/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/art-14/par-1/item-1
## Cited by
20 provisions cite this one. No official source publishes this direction.
- 所得税法 附則第四条第一項（昭和四十年分の所得税の所得控除等に係る特例） — https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-4/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/art-4/par-1
- 所得税法 附則第六条第二項（少額預金等の利子所得の非課税に関する経過規定） — https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-6/par-2 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/art-6/par-2
- 所得税法 附則第十条第一項（引当金に関する経過規定） — https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-10/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/art-10/par-1
- 所得税法 附則第十条第二項（引当金に関する経過規定） — https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-10/par-2 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/art-10/par-2
- 所得税法 附則第十四条第一項（昭和四十年分の予定納税基準額の計算の特例） — https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-14/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/art-14/par-1
- 所得税法 附則第十四条第一項第二号（昭和四十年分の予定納税基準額の計算の特例） — https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-14/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/art-14/par-1/item-2
- 所得税法 附則第十四条第二項（昭和四十年分の予定納税基準額の計算の特例） — https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-14/par-2 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/art-14/par-2
- 所得税法 附則第十四条第三項（昭和四十年分の予定納税基準額の計算の特例） — https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-14/par-3 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/art-14/par-3
- 所得税法 附則第十四条第三項第一号（昭和四十年分の予定納税基準額の計算の特例） — https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-14/par-3/item-1 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/art-14/par-3/item-1
- 所得税法 附則第十四条第三項第二号（昭和四十年分の予定納税基準額の計算の特例） — https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-14/par-3/item-2 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/art-14/par-3/item-2
- 所得税法 附則第十四条第五項（昭和四十年分の予定納税基準額の計算の特例） — https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-14/par-5 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/art-14/par-5
- 所得税法 附則第十八条第二項（純損失の繰戻しによる還付に関する経過規定） — https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-18/par-2 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/art-18/par-2
- 所得税法 附則第十九条第二項（相続人等の純損失の繰戻しによる還付に関する経過規定） — https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-19/par-2 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/art-19/par-2
- 所得税法 附則第二十五条第一項（給与所得に係る源泉徴収に関する経過規定） — https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-25/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/art-25/par-1
- 所得税法 附則第二十五条第二項（給与所得に係る源泉徴収に関する経過規定） — https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-25/par-2 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/art-25/par-2
- 所得税法 附則第二十八条第一項（非居住者又は法人の所得に係る源泉徴収に関する経過規定） — https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-28/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/art-28/par-1
- 所得税法 附則第二十九条第一項（源泉徴収に係る所得税の徴収に関する経過規定） — https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-29/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/art-29/par-1
- 所得税法 附則第三十二条第二項（施行日前に出国をした者に係る更正の請求） — https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-32/par-2 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/art-32/par-2
- 所得税法 附則第三十三条第一項（政令への委任） — https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-33/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/art-33/par-1
- 所得税法 附則別表第一（昭和４０年分の所得税の予定納税基準額算出のための控除額表） — https://japanlaw.org/ja/income-tax-act/suppl-3401-33/appdx-1 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/appdx-1
---
## Sources
- e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340AC0000000033/20261001_507AC0000000070), 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, batch income-tax-act-20260918T180319-043, translated 2026-09-18
- claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T180319-044, translated 2026-09-18
- claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T180319-045, translated 2026-09-18
- claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T180319-046, translated 2026-09-18
- claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T182609-001, translated 2026-09-18
- claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T205218-001, translated 2026-09-18
- claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T205718-015, translated 2026-09-18
- claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T205718-016, translated 2026-09-18
- claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T210813-001, translated 2026-09-18
- claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T214331-001, translated 2026-09-18
- claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T214331-002, 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