# 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-3411-31`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act/suppl-3411-31
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000033/suppl-3411-31
- 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 昭和四一年三月三一日法律第三一号
suppl-3411-31 · https://japanlaw.org/ja/income-tax-act/suppl-3411-31 · https://japanlaw.org/l/340AC0000000033/suppl-3411-31
### 第一条（施行期日） — Effective Date
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suppl-3411-31/art-1 · https://japanlaw.org/ja/income-tax-act/suppl-3411-31/art-1 · https://japanlaw.org/l/340AC0000000033/suppl-3411-31/art-1
**第一項** この法律は、昭和四十一年四月一日から施行する。
suppl-3411-31/art-1/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-3411-31/art-1/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3411-31/art-1/par-1
This Act comes into effect on April 1, 1966.
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### 第二条（経過規定の原則） — General Principle for Transitional Provisions
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suppl-3411-31/art-2 · https://japanlaw.org/ja/income-tax-act/suppl-3411-31/art-2 · https://japanlaw.org/l/340AC0000000033/suppl-3411-31/art-2
**第一項** この附則において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、昭和四十一年分以後の所得税について適用し、昭和四十年分以前の所得税については、なお従前の例による。
suppl-3411-31/art-2/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-3411-31/art-2/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3411-31/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 1966 and subsequent years, and the provisions then in force continue to govern income tax for 1965 and prior years.
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### 第三条（昭和四十一年分の所得税の所得控除及び税額の計算に係る特例） — Special Provisions on Deductions from Income and Calculation of Tax Amount for Income Tax for 1966
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suppl-3411-31/art-3 · https://japanlaw.org/ja/income-tax-act/suppl-3411-31/art-3 · https://japanlaw.org/l/340AC0000000033/suppl-3411-31/art-3
**第一項** 昭和四十一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六十四万円以下である場合 四万円と当該収入金額から四万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
二 前項に規定する収入金額が六十四万円をこえ八十四万円未満である場合 十六万円と当該収入金額から六十四万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
三 前項に規定する収入金額が八十四万円以上である場合 十八万円 一 前項に規定する収入金額が五十三万七千五百円以下である場合 三万七千五百円と当該収入金額から三万七千五百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五十三万七千五百円をこえ六十三万七千五百円以下である場合 十三万七千五百円と当該収入金額から五十三万七千五百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六十三万七千五百円をこえ七十三万七千五百円以下である場合 十五万五千円と当該収入金額から六十三万七千五百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七十三万七千五百円をこえ八十三万七千五百円未満である場合 十六万五千円と当該収入金額から七十三万七千五百円を控除した金額の十分の〇・七五に相当する金額との合計額
五 前項に規定する収入金額が八十三万七千五百円以上である場合 十七万二千五百円
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） 二十四万円 二十二万五千円（当該青色事業専従者の年齢が二十歳未満である場合には、二十一万七千五百円）
第五十七条第二項第一号 十五万円 十四万二千五百円
第五十七条第六項 十五歳未満であるかどうかの判定 十五歳未満であるかどうか及び青色事業専従者の年齢が二十歳未満であるかどうかの判定
当該親族 当該親族又は青色事業専従者
第七十五条第一項（生命保険料控除） 二万五千円 二万三千六百円
三万七千五百円 三万六千八百円
第七十七条第一項及び第二項（配偶者控除） 十三万円 十二万七千五百円
第七十八条第一項（扶養控除） 六万円 六万円（年齢十三歳未満の扶養親族については、五万七千五百円）
第七十八条第二項 扶養親族のうち一人 扶養親族のうち一人（年齢十三歳以上の扶養親族がある場合には、そのうちの一人）
第七十八条第三項 居住者のうちの一人 居住者のうちの一人（当該扶養親族のうちに年齢十三歳以上の者がある場合には、その者を自己の扶養親族とする居住者に限る。）
第七十九条第一項（控除対象配偶者及び扶養親族の判定の時期等） 扶養親族に該当するかどうかの判定 扶養親族に該当するかどうか及び居住者の扶養親族の年齢が十三歳以上であるかどうかの判定
第八十条第一項（基礎控除） 十四万円 十三万七千五百円
第八十四条第二項（変動所得及び臨時所得の平均課税） 百万円以下 百万円未満
別表第二 所得税法の一部を改正する法律（昭和四十一年法律第三十一号。以下「改正法」という。）附則別表第一
第百九十条第二号（年末調整） 別表第七の附表 改正法附則別表第五の附表
別表第七 改正法附則別表第五
扶養親族の数 扶養親族の年齢別の数
第二百一条第一項（退職所得に係る源泉徴収税額） 別表第八 改正法附則別表第六
suppl-3411-31/art-3/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-3411-31/art-3/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3411-31/art-3/par-1
With regard to income tax for 1966, 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 640,000 yen or less: the sum total of 40,000 yen plus 20% of the difference arrived at when 40,000 yen is deducted from the taxpayer's revenue
(ii) if the taxpayer's revenue as prescribed in the preceding paragraph is over 640,000 yen but less than 840,000 yen: the sum total of 160,000 yen plus 10% of the difference arrived at when 640,000 yen is deducted from the taxpayer's revenue
(iii) if the taxpayer's revenue as prescribed in the preceding paragraph is 840,000 yen or more: 180,000 yen (i) if the taxpayer's revenue as prescribed in the preceding paragraph is 537,500 yen or less: the sum total of 37,500 yen plus 20% of the difference arrived at when 37,500 yen is deducted from the taxpayer's revenue
(ii) if the taxpayer's revenue as prescribed in the preceding paragraph is over 537,500 yen but not more than 637,500 yen: the sum total of 137,500 yen plus 17.5% of the difference arrived at when 537,500 yen is deducted from the taxpayer's revenue
(iii) if the taxpayer's revenue as prescribed in the preceding paragraph is over 637,500 yen but not more than 737,500 yen: the sum total of 155,000 yen plus 10% of the difference arrived at when 637,500 yen is deducted from the taxpayer's revenue
(iv) if the taxpayer's revenue as prescribed in the preceding paragraph is over 737,500 yen but less than 837,500 yen: the sum total of 165,000 yen plus 7.5% of the difference arrived at when 737,500 yen is deducted from the taxpayer's revenue
(v) if the taxpayer's revenue as prescribed in the preceding paragraph is 837,500 yen or more: 172,500 yen
Article 57, paragraph (1), item (i) (Special Provisions on Necessary Expenses for Relatives Employed Only by a Blue-Return Filer, etc.) 240,000 yen 225,000 yen (217,500 yen, if the age of the relative employed only by a blue-return filer is under 20)
Article 57, paragraph (2), item (i) 150,000 yen 142,500 yen
Article 57, paragraph (6) determination of whether the relative is under 15 years of age determination of whether the relative is under 15 years of age and whether the age of the relative employed only by a blue-return filer is under 20
the relative the relative or the relative employed only by a blue-return filer
Article 75, paragraph (1) (Life Insurance Premium Deduction) 25,000 yen 23,600 yen
37,500 yen 36,800 yen
Article 77, paragraphs (1) and (2) (Spousal Deduction) 130,000 yen 127,500 yen
Article 78, paragraph (1) (Deduction for Dependents) 60,000 yen 60,000 yen (57,500 yen for a dependent under 13 years of age)
Article 78, paragraph (2) one of the dependents one of the dependents (if there are dependents 13 years of age or older, one of them)
Article 78, paragraph (3) one of the Residents one of the Residents (if any of the dependents is 13 years of age or older, limited to the Resident who treats that person as the Resident's own dependent)
Article 79, paragraph (1) (Timing for Determining Claimable Spouses and Dependents, etc.) determination of whether a person is a dependent determination of whether a person is a dependent and whether the age of the Resident's dependent is 13 or older
Article 80, paragraph (1) (Basic Personal Exemption) 140,000 yen 137,500 yen
Article 84, paragraph (2) (Averaging Taxation for Fluctuating Income and Ad Hoc Income) 1,000,000 yen or less less than 1,000,000 yen
Appended Table II Appended Table I of the Supplementary Provisions of the Act Partially Amending the Income Tax Act (Act No. 31 of 1966; hereinafter referred to as "the Amending Act")
Article 190, item (ii) (Year-End Adjustment) the attached table to Appended Table VII the attached table to Appended Table V of the Supplementary Provisions of the Amending Act
Appended Table VII Appended Table V of the Supplementary Provisions of the Amending Act
number of dependents number of dependents by age
Article 201, paragraph (1) (Amount of Withholding Tax on Retirement Income) Appended Table VIII Appended Table VI of the Supplementary Provisions of the Amending Act
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**第二項** 昭和四十一年分の課税総所得金額、課税退職所得金額若しくは課税山林所得金額に係る所得税の額又は新法第八十四条第一項第一号に掲げる税額は、次の各号に掲げる税額の区分に応じ当該各号に掲げる税額によるものとする。
suppl-3411-31/art-3/par-2 · https://japanlaw.org/ja/income-tax-act/suppl-3411-31/art-3/par-2 · https://japanlaw.org/l/340AC0000000033/suppl-3411-31/art-3/par-2
The amount of income tax on taxable gross income, taxable retirement income, or taxable timber income for 1966, or the tax amount set forth in Article 84, paragraph (1), item (i) of the New Act, is to be the tax amount set forth in each of the following items according to the category of tax amount set forth in that item:
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**一** 課税総所得金額又は課税退職所得金額に係る所得税の額 当該課税総所得金額又は課税退職所得金額に応じ附則別表第一に定める税額
suppl-3411-31/art-3/par-2/item-1 · https://japanlaw.org/ja/income-tax-act/suppl-3411-31/art-3/par-2/item-1 · https://japanlaw.org/l/340AC0000000033/suppl-3411-31/art-3/par-2/item-1
the amount of income tax on taxable gross income or taxable retirement income: the tax amount specified in Appended Table 1 of the Supplementary Provisions according to that taxable gross income or taxable retirement income;
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**二** 課税山林所得金額に係る所得税の額 当該課税山林所得金額に応じ附則別表第二に定める税額
suppl-3411-31/art-3/par-2/item-2 · https://japanlaw.org/ja/income-tax-act/suppl-3411-31/art-3/par-2/item-2 · https://japanlaw.org/l/340AC0000000033/suppl-3411-31/art-3/par-2/item-2
the amount of income tax on taxable timber income: the tax amount specified in Appended Table 2 of the Supplementary Provisions according to that taxable timber income;
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**三** 新法第八十四条第一項第一号に掲げる税額 同号に規定する調整所得金額に応じ附則別表第一に定める税額
suppl-3411-31/art-3/par-2/item-3 · https://japanlaw.org/ja/income-tax-act/suppl-3411-31/art-3/par-2/item-3 · https://japanlaw.org/l/340AC0000000033/suppl-3411-31/art-3/par-2/item-3
the tax amount set forth in Article 84, paragraph (1), item (i) of the New Act: the tax amount specified in Appended Table 1 of the Supplementary Provisions according to the adjusted income prescribed in that item.
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### 第四条（非課税所得に関する経過規定） — Transitional Provisions Concerning Nontaxable Income
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suppl-3411-31/art-4 · https://japanlaw.org/ja/income-tax-act/suppl-3411-31/art-4 · https://japanlaw.org/l/340AC0000000033/suppl-3411-31/art-4
**第一項** 新法第九条第一項第五号（非課税所得）の規定は、この法律の施行の日（以下「施行日」という。）以後に受けるべき同号に掲げる通勤手当について適用し、同日前に受けるべき当該通勤手当については、なお従前の例による。
suppl-3411-31/art-4/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-3411-31/art-4/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3411-31/art-4/par-1
Article 9, paragraph (1), item (v) (Nontaxable Income) of the New Act applies to commuting allowances set forth in that item which are to be received on or after the date on which this Act comes into effect (hereinafter referred to as "the Effective Date"), and the provisions then in force continue to govern such commuting allowances which are to be received before that date.
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### 第五条（昭和四十一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 1966
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suppl-3411-31/art-5 · https://japanlaw.org/ja/income-tax-act/suppl-3411-31/art-5 · https://japanlaw.org/l/340AC0000000033/suppl-3411-31/art-5
**第一項** 居住者の昭和四十一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-3411-31/art-5/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-3411-31/art-5/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3411-31/art-5/par-1
With regard to a Resident's income tax for 1966, 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):
machine translation, not official
**一** その者の昭和四十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の金額、一時所得の金額、雑所得の金額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、改正前の所得税法（以下「旧法」という。）第百四条第一項第一号（予定納税額の納付）の規定に基づく政令の規定に準じてこれらの金額がなかつたものとみなして計算したところにより、同年分の所得税について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（昭和二十二年法律第百七十五号）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、同条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源泉徴収をされた又はされるべき所得税の額（一時所得の金額、雑所得の金額及び雑所得に該当しない臨時所得の金額に係るものを除く。）を控除した金額
suppl-3411-31/art-5/par-1/item-1 · https://japanlaw.org/ja/income-tax-act/suppl-3411-31/art-5/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/suppl-3411-31/art-5/par-1/item-1
the amount of income tax on the person's taxable gross income for 1965 (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 deeming those amounts not to have existed, in accordance with the provisions of the Cabinet Order based on Article 104, paragraph (1), item (i) (Making Tax Prepayments) of the Income Tax Act before the amendment (hereinafter referred to as "the Former Act"), and, if 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 (Act No. 175 of 1947) was applied to income tax for that year, it is calculated as if that Article had not been applied), less the amount of income tax collected or to be collected through withholding from Each Class of Income concerned (excluding income tax on occasional income, miscellaneous income, and Ad Hoc Income not falling under miscellaneous income);
machine translation, not official
**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（昭和四十年分の所得税について旧法第八十四条第一項（変動所得及び臨時所得の平均課税）の選択がされている場合には、同項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の金額、一時所得の金額、雑所得の金額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、旧法第百四条第一項第一号の規定に基づく政令の規定に準じてこれらの金額がなかつたものとみな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旧法第七十八条第一項第二号（扶養控除）の規定の適用を受けた扶養親族の有無並びにこれらの者の数に応じ、附則別表第三の甲欄に掲げる控除金額
suppl-3411-31/art-5/par-1/item-2 · https://japanlaw.org/ja/income-tax-act/suppl-3411-31/art-5/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/suppl-3411-31/art-5/par-1/item-2
the deduction amount set forth in column A of Appended Table 3 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 84, paragraph (1) (Averaging Taxation on Fluctuating Income and Ad Hoc Income) of the Former Act has been made for income tax for 1965, the adjusted income prescribed in item (i) of that paragraph, 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 deeming those amounts not to have existed, in accordance with the provisions of the Cabinet Order based on Article 104, paragraph (1), item (i) 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 to whom Article 78, paragraph (1), item (ii) (Deduction for Dependents) of the Former Act was applied who served as the basis for calculating that taxable aggregate income and similar amount and, if so, their number.
machine translation, not official
**第二項** 昭和四十年分の総所得金額の計算について旧法第五十七条第一項又は第二項（事業に専従する親族がある場合の必要経費の特例等）の規定の適用を受けた居住者の前項に定める昭和四十一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、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-3411-31/art-5/par-2 · https://japanlaw.org/ja/income-tax-act/suppl-3411-31/art-5/par-2 · https://japanlaw.org/l/340AC0000000033/suppl-3411-31/art-5/par-2
The tax prepayment calculation base for 1966 as determined under the preceding paragraph for a Resident to whom Article 57, paragraph (1) or (2) (Special Provisions on Necessary Expenses Where There Are Relatives Working Only in the Business and Related Matters) of the Former Act was applied in calculating gross income for 1965 is to be the amount obtained by deducting, from the amount calculated pursuant to that paragraph, 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** 旧法第五十七条第一項の規定の適用を受けた者 その者の昭和四十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同年十二月三十一日における年齢の別に応じ、附則別表第三の乙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-3411-31/art-5/par-2/item-1 · https://japanlaw.org/ja/income-tax-act/suppl-3411-31/art-5/par-2/item-1 · https://japanlaw.org/l/340AC0000000033/suppl-3411-31/art-5/par-2/item-1
a person to whom Article 57, paragraph (1) of the Former Act was applied: the total of the amounts calculated by multiplying the per-person deduction amount set forth in column B of Appended Table 3 of the Supplementary Provisions, according to the taxable aggregate income and similar amount for that person's income tax for 1965 and to the age as of December 31 of that year 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** 旧法第五十七条第二項の規定の適用を受けた者 その者の昭和四十年分の所得税に係る課税総所得金額等に応じ、附則別表第三の丙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-3411-31/art-5/par-2/item-2 · https://japanlaw.org/ja/income-tax-act/suppl-3411-31/art-5/par-2/item-2 · https://japanlaw.org/l/340AC0000000033/suppl-3411-31/art-5/par-2/item-2
a person to whom Article 57, paragraph (2) of the Former Act was applied: the amount calculated by multiplying the per-person deduction amount set forth in column C of Appended Table 3 of the Supplementary Provisions, according to the taxable aggregate income and similar amount for that person's income tax for 1965, 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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**第三項** 昭和四十年分の所得税につき旧法第九十七条第一項（合算対象世帯員がある場合の税額）の規定の適用があつた場合における昭和四十一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-3411-31/art-5/par-3 · https://japanlaw.org/ja/income-tax-act/suppl-3411-31/art-5/par-3 · https://japanlaw.org/l/340AC0000000033/suppl-3411-31/art-5/par-3
The calculation of the tax prepayment calculation base for 1966 where Article 97, paragraph (1) (Tax Amount Where There Are Household Members Subject to Aggregation) of the Former Act was applied to income tax for 1965 is specified by Cabinet Order.
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**第四項** 非居住者の昭和四十一年分の所得税に係る予定納税基準額は、前三項の規定に準じて計算したところによるものとする。
suppl-3411-31/art-5/par-4 · https://japanlaw.org/ja/income-tax-act/suppl-3411-31/art-5/par-4 · https://japanlaw.org/l/340AC0000000033/suppl-3411-31/art-5/par-4
The tax prepayment calculation base for a Nonresident's income tax for 1966 is to be calculated in accordance with the provisions of the preceding three paragraphs.
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### 第六条 〔削除 / repealed〕
suppl-3411-31/art-6 · https://japanlaw.org/ja/income-tax-act/suppl-3411-31/art-6 · https://japanlaw.org/l/340AC0000000033/suppl-3411-31/art-6
**第一項** 削除
suppl-3411-31/art-6/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-3411-31/art-6/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3411-31/art-6/par-1
### 第七条（昭和四十一年分の純損失の繰戻しによる還付に係る特例） — Special Provisions on Refunds Based on Carryback of Net Loss for 1966
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suppl-3411-31/art-7 · https://japanlaw.org/ja/income-tax-act/suppl-3411-31/art-7 · https://japanlaw.org/l/340AC0000000033/suppl-3411-31/art-7
**第一項** 昭和四十一年において純損失の金額がある場合における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）又は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）（これらの規定を新法第百六十六条（非居住者に対する準用）において準用する場合を含む。以下この条において同じ。）の規定の適用については、これらの規定による還付金の計算の基礎となる所得税の額は、旧法第二編第三章第一節（税率）の規定を適用して計算した所得税の額による。
suppl-3411-31/art-7/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-3411-31/art-7/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3411-31/art-7/par-1
For the purpose of applying Article 140, paragraph (1) (Claim to Be Issued a Refund Based on Carryback of Net Loss) or Article 141, paragraph (1) (Claim by an Heir or Other Person to Be Issued a Refund Based on Carryback of Net Loss) of the New Act (including as applied mutatis mutandis pursuant to Article 166 (Application Mutatis Mutandis to Nonresidents) of the New Act; the same applies hereinafter in this Article) where there is a Net Loss in 1966, the amount of income tax that serves as the basis for calculating the refund under those provisions is to be the amount of income tax calculated by applying Part II, Chapter III, Section 1 (Tax Rates) of the Former Act.
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### 第八条（更正の請求に関する経過規定） — Transitional Provisions Concerning Requests for Reassessment
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suppl-3411-31/art-8 · https://japanlaw.org/ja/income-tax-act/suppl-3411-31/art-8 · https://japanlaw.org/l/340AC0000000033/suppl-3411-31/art-8
**第一項** 新法第百五十二条（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）及び第百五十三条（前年分の所得税額等の更正等に伴う更正の請求の特例）（これらの規定を新法第百六十七条（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-3411-31/art-8/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-3411-31/art-8/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3411-31/art-8/par-1
Article 152 (Special Provisions on Requests for Reassessment If Income in Each Class Changes) and 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 apply where facts falling under 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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### 第九条（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-3411-31/art-9 · https://japanlaw.org/ja/income-tax-act/suppl-3411-31/art-9 · https://japanlaw.org/l/340AC0000000033/suppl-3411-31/art-9
**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-3411-31/art-9/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-3411-31/art-9/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3411-31/art-9/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** 附則第三条第一項（昭和四十一年分の所得税の所得控除及び税額の計算に係る特例）の規定により読み替えられた新法第百九十条（年末調整）の規定並びに附則別表第五及び同表の附表は、昭和四十一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-3411-31/art-9/par-2 · https://japanlaw.org/ja/income-tax-act/suppl-3411-31/art-9/par-2 · https://japanlaw.org/l/340AC0000000033/suppl-3411-31/art-9/par-2
Article 190 (Year-End Adjustment) of the New Act as replaced pursuant to Article 3, paragraph (1) (Special Provisions on Deductions from Income and Calculation of Tax Amount for Income Tax for 1966) of the Supplementary Provisions, and Appended Table 5 of the Supplementary Provisions and the attached table to that Table, apply to salary or other wages which are to be paid in 1966 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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**第三項** 新法附則第二十五条第三項（給与等とみなす年金に係る源泉徴収に関する経過規定）の規定は、施行日以後に支払うべき同項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年金については、なお従前の例による。
suppl-3411-31/art-9/par-3 · https://japanlaw.org/ja/income-tax-act/suppl-3411-31/art-9/par-3 · https://japanlaw.org/l/340AC0000000033/suppl-3411-31/art-9/par-3
Article 25, paragraph (3) (Transitional Provisions Concerning Withholding on Pensions Deemed to Be Salary or Other Wages) of the Supplementary Provisions of the New Act applies to pensions prescribed in that paragraph which are to be paid on or after the Effective Date, and the provisions then in force continue to govern such pensions which are to be paid before that date.
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### 第十条（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-3411-31/art-10 · https://japanlaw.org/ja/income-tax-act/suppl-3411-31/art-10 · https://japanlaw.org/l/340AC0000000033/suppl-3411-31/art-10
**第一項** 附則第三条第一項（昭和四十一年分の所得税の所得控除及び税額の計算に係る特例）の規定により読み替えられた新法第二百一条（退職所得に係る源泉徴収税額）の規定及び附則別表第六は、昭和四十一年中に支払うべき新法第百九十九条（退職所得に係る源泉徴収義務）に規定する退職手当等（以下「退職手当等」という。）で施行日以後に支払われるものについて適用し、同年中に支払うべき退職手当等で同日前に支払われたものについては、なお従前の例による。
suppl-3411-31/art-10/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-3411-31/art-10/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3411-31/art-10/par-1
Article 201 (Amount of Tax Withheld on Retirement Income) of the New Act as replaced pursuant to Article 3, paragraph (1) (Special Provisions on Deductions from Income and Calculation of Tax Amount for Income Tax for 1966) of the Supplementary Provisions and Appended Table 6 of the Supplementary Provisions apply to severance pay or other such compensation prescribed in Article 199 (Obligation to Withhold Tax on Retirement Income) of the New Act (hereinafter referred to as "severance pay or other such compensation") which is to be paid in 1966 and is paid on or after the Effective Date, and the provisions then in force continue to govern severance pay or other such compensation which is to be paid in that year and was paid before that date.
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### 第十一条（信託の計算書の提出に関する経過規定） — Transitional Provisions Concerning Submission of Trust Accounting Statements
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suppl-3411-31/art-11 · https://japanlaw.org/ja/income-tax-act/suppl-3411-31/art-11 · https://japanlaw.org/l/340AC0000000033/suppl-3411-31/art-11
**第一項** 新法第二百二十七条（信託に関する計算書）の規定は、施行日以後に同条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-3411-31/art-11/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-3411-31/art-11/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3411-31/art-11/par-1
Article 227 (Accounting Statements for Trusts) of the New Act applies where facts falling under that Article 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-3411-31/art-12 · https://japanlaw.org/ja/income-tax-act/suppl-3411-31/art-12 · https://japanlaw.org/l/340AC0000000033/suppl-3411-31/art-12
**第一項** 施行日前に昭和四十一年分の所得税につき旧法第百二十七条（年の中途で出国をする場合の確定申告）（旧法第百六十六条（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国税通則法（昭和三十七年法律第六十六号）第二十五条（決定）の規定による決定を受けた者は、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同法第二十四条（更正）又は第二十六条（再更正）の規定による更正があつた場合には、当該更正後の事項）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、昭和四十一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-3411-31/art-12/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-3411-31/art-12/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3411-31/art-12/par-1
A person who, before the Effective Date, filed a return under Article 127 (Filing a Tax Return in the Case of Absence From Japan Partway Through the Year) (including as applied mutatis mutandis pursuant to Article 166 (Application Mutatis Mutandis to Nonresidents) of the Former Act) of the Former Act for income tax for 1966, or who, before that date, received a determination under Article 25 (Determination) of the Act on General Rules for National Taxes (Act No. 66 of 1962) 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 under Article 24 (Reassessment) or Article 26 (Re-reassessment) of that Act was made with respect to those particulars 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, 1966 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国税通則法第二十四条又は第二十六条の規定による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国税通則法第五十八条第一項（還付加算金）に規定する還付加算金を計算するときは、その計算の基礎となる同項の期間は、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同法第五十七条第一項（充当）の規定による充当（以下「充当」という。）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-3411-31/art-12/par-2 · https://japanlaw.org/ja/income-tax-act/suppl-3411-31/art-12/par-2 · https://japanlaw.org/l/340AC0000000033/suppl-3411-31/art-12/par-2
Where a Reassessment under Article 24 or Article 26 of the Act on General Rules for National Taxes is made based on a request for Reassessment under the preceding paragraph, when the interest on refund prescribed in Article 58, paragraph (1) (Interest on Refunds) of the Act on General Rules for National Taxes 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 that paragraph 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 under Article 57, paragraph (1) (Appropriation) of that Act (hereinafter referred to as 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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### 第十三条（施行日前に支払われた退職所得に係る源泉徴収税額の還付） — Refund of Tax Withheld on Retirement Income Paid before the Effective Date
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suppl-3411-31/art-13 · https://japanlaw.org/ja/income-tax-act/suppl-3411-31/art-13 · https://japanlaw.org/l/340AC0000000033/suppl-3411-31/art-13
**第一項** 昭和四十一年中に支払うべき退職手当等で施行日前に支払われたものにつき旧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）の規定により徴収された所得税の額が、当該退職手当等につき附則第三条第一項（昭和四十一年分の所得税の所得控除及び税額の計算に係る特例）の規定により読み替えられた新法第二百一条（退職所得に係る源泉徴収税額）及び新法第二百二条（退職所得とみなされる退職一時金に係る源泉徴収）の規定を適用した場合における所得税の額をこえるときは、当該退職手当等の支払を受けた居住者は、政令で定めるところにより、同年六月三十日までに、納税地の所轄税務署長に対し、そのこえる金額の還付を請求することができる。
suppl-3411-31/art-13/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-3411-31/art-13/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3411-31/art-13/par-1
If the amount of income tax withheld pursuant to Articles 199 through 202 (Withholding on Retirement Income) of the Former Act on severance pay or other such compensation which was to be paid in 1966 and was paid before the Effective Date exceeds the amount of income tax that would result from applying to that severance pay or other such compensation Article 201 (Amount of Tax Withheld on Retirement Income) of the New Act as replaced pursuant to Article 3, paragraph (1) (Special Provisions on Deductions from Income and Calculation of Tax Amount for Income Tax for 1966) of the Supplementary Provisions and Article 202 (Withholding on Lump-Sum Retirement Payments Deemed to Be Retirement Income) of the New Act, the Resident who received that severance pay or other such compensation may, pursuant to Cabinet Order, request the competent district director for the locality in which the Resident pays income tax to refund the excess by June 30 of that year.
machine translation, not official
**第二項** 前項に規定する退職手当等につき同項の規定による還付の請求があつた場合には、その居住者の昭和四十一年分の所得税についての申告、更正又は決定、納付、徴収（退職手当等に係る源泉徴収を除く。）及び還付（当該請求に係る還付を除く。）に関する規定の適用並びに同年中に支払うべき退職手当等で施行日以後に支払われるものに対する附則第三条第一項の規定により読み替えられた新法第二百一条第一項第二号の規定の適用については、当該請求に係る退職手当等について旧法第百九十九条から第二百二条までの規定により徴収された所得税の額から当該請求により還付すべき金額を控除した金額の所得税の徴収が行なわれたものとみなす。
suppl-3411-31/art-13/par-2 · https://japanlaw.org/ja/income-tax-act/suppl-3411-31/art-13/par-2 · https://japanlaw.org/l/340AC0000000033/suppl-3411-31/art-13/par-2
If a request for a refund under the preceding paragraph has been made with respect to the severance pay or other such compensation prescribed in that paragraph, then, for the purpose of applying the provisions on the return, Reassessment or determination, payment, collection (excluding withholding on severance pay or other such compensation), and refund (excluding the refund pertaining to that request) with respect to that Resident's income tax for 1966, and for the purpose of applying Article 201, paragraph (1), item (ii) of the New Act as replaced pursuant to Article 3, paragraph (1) of the Supplementary Provisions to severance pay or other such compensation which is to be paid in that year and is paid on or after the Effective Date, income tax is deemed to have been collected, with respect to the severance pay or other such compensation pertaining to that request, in the amount obtained by deducting the amount to be refunded in response to that request from the amount of income tax withheld pursuant to Articles 199 through 202 of the Former Act.
machine translation, not official
**第三項** 第一項の規定による還付金について国税通則法第五十八条第一項（還付加算金）に規定する還付加算金を計算する場合には、その計算の基礎となる同項の期間は、昭和四十一年七月一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-3411-31/art-13/par-3 · https://japanlaw.org/ja/income-tax-act/suppl-3411-31/art-13/par-3 · https://japanlaw.org/l/340AC0000000033/suppl-3411-31/art-13/par-3
When the interest on refund prescribed in Article 58, paragraph (1) (Interest on Refunds) of the Act on General Rules for National Taxes is calculated for a refund under paragraph (1), the period referred to in that paragraph which serves as the basis for that calculation is the period from July 1, 1966 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).
machine translation, not official
## 附則別表第一（昭和４１年分の所得税の簡易税額表）
suppl-3411-31/appdx-1 · https://japanlaw.org/ja/income-tax-act/suppl-3411-31/appdx-1 · https://japanlaw.org/l/340AC0000000033/suppl-3411-31/appdx-1
（一）
課税総所得金額、調整所得金額又は課税退職所得金額（イ） 税額（ロ） （ロ）の（イ）に対する割合 課税総所得金額、調整所得金額又は課税退職所得金額（イ） 税額（ロ） （ロ）の（イ）に対する割合 課税総所得金額、調整所得金額又は課税退職所得金額（イ） 税額（ロ） （ロ）の（イ）に対する割合
以上 未満 以上 未満 以上 未満
円 円 円 ％ 円 円 円 ％ 円 円 円 ％
２３，０００ ２３，５００ １，９２０ ８．３ ６１，０００ ６２，０００ ５，１００ ８．３
１，５００円未満 ０ ０
２３，５００ ２４，０００ １，９６０ ８．３ ６２，０００ ６３，０００ ５，１８０ ８．３
１，５００ ２，０００ １２０ ８．３ ２４，０００ ２４，５００ ２，０００ ８．３ ６３，０００ ６４，０００ ５，２７０ ８．３
２，０００ ２，５００ １６０ ８．３ ２４，５００ ２５，０００ ２，０５０ ８．３ ６４，０００ ６５，０００ ５，３５０ ８．３
２，５００ ３，０００ ２００ ８．３ ２５，０００ ２５，５００ ２，０９０ ８．３ ６５，０００ ６６，０００ ５，４４０ ８．３
３，０００ ３，５００ ２５０ ８．３ ２５，５００ ２６，０００ ２，１３０ ８．３ ６６，０００ ６７，０００ ５，５２０ ８．３
３，５００ ４，０００ ２９０ ８．３ ２６，０００ ２６，５００ ２，１７０ ８．３ ６７，０００ ６８，０００ ５，６００ ８．３
４，０００ ４，５００ ３３０ ８．３ ２６，５００ ２７，０００ ２，２１０ ８．３ ６８，０００ ６９，０００ ５，６９０ ８．３
４，５００ ５，０００ ３７０ ８．３ ２７，０００ ２７，５００ ２，２５０ ８．３ ６９，０００ ７０，０００ ５，７７０ ８．３
５，０００ ５，５００ ４１０ ８．３ ２７，５００ ２８，０００ ２，３００ ８．３ ７０，０００ ７１，０００ ５，８５０ ８．３
５，５００ ６，０００ ４６０ ８．３ ２８，０００ ２８，５００ ２，３４０ ８．３ ７１，０００ ７２，０００ ５，９４０ ８．３
６，０００ ６，５００ ５００ ８．３ ２８，５００ ２９，０００ ２，３８０ ８．３ ７２，０００ ７３，０００ ６，０２０ ８．３
６，５００ ７，０００ ５４０ ８．３ ２９，０００ ２９，５００ ２，４２０ ８．３ ７３，０００ ７４，０００ ６，１１０ ８．３
７，０００ ７，５００ ５８０ ８．３ ２９，５００ ３０，０００ ２，４６０ ８．３ ７４，０００ ７５，０００ ６，１９０ ８．３
７，５００ ８，０００ ６２０ ８．３ ３０，０００ ３１，０００ ２，５１０ ８．３ ７５，０００ ７６，０００ ６，２７０ ８．３
８，０００ ８，５００ ６６０ ８．３ ３１，０００ ３２，０００ ２，５９０ ８．３ ７６，０００ ７７，０００ ６，３６０ ８．３
８，５００ ９，０００ ７１０ ８．３ ３２，０００ ３３，０００ ２，６７０ ８．３ ７７，０００ ７８，０００ ６，４４０ ８．３
９，０００ ９，５００ ７５０ ８．３ ３３，０００ ３４，０００ ２，７６０ ８．３ ７８，０００ ７９，０００ ６，５２０ ８．３
９，５００ １０，０００ ７９０ ８．３ ３４，０００ ３５，０００ ２，８４０ ８．３ ７９，０００ ８０，０００ ６，６１０ ８．３
１０，０００ １０，５００ ８３０ ８．３ ３５，０００ ３６，０００ ２，９２０ ８．３ ８０，０００ ８１，０００ ６，６９０ ８．３
１０，５００ １１，０００ ８７０ ８．３ ３６，０００ ３７，０００ ３，０１０ ８．３ ８１，０００ ８２，０００ ６，７７０ ８．３
１１，０００ １１，５００ ９２０ ８．３ ３７，０００ ３８，０００ ３，０９０ ８．３ ８２，０００ ８３，０００ ６，８６０ ８．３
１１，５００ １２，０００ ９６０ ８．３ ３８，０００ ３９，０００ ３，１８０ ８．３ ８３，０００ ８４，０００ ６，９４０ ８．３
１２，０００ １２，５００ １，０００ ８．３ ３９，０００ ４０，０００ ３，２６０ ８．３ ８４，０００ ８５，０００ ７，０３０ ８．３
１２，５００ １３，０００ １，０４０ ８．３ ４０，０００ ４１，０００ ３，３４０ ８．３ ８５，０００ ８６，０００ ７，１１０ ８．３
１３，０００ １３，５００ １，０８０ ８．３ ４１，０００ ４２，０００ ３，４３０ ８．３ ８６，０００ ８７，０００ ７，１９０ ８．３
１３，５００ １４，０００ １，１２０ ８．３ ４２，０００ ４３，０００ ３，５１０ ８．３ ８７，０００ ８８，０００ ７，２８０ ８．３
１４，０００ １４，５００ １，１７０ ８．３ ４３，０００ ４４，０００ ３，５９０ ８．３ ８８，０００ ８９，０００ ７，３６０ ８．３
１４，５００ １５，０００ １，２１０ ８．３ ４４，０００ ４５，０００ ３，６８０ ８．３ ８９，０００ ９０，０００ ７，４４０ ８．３
１５，０００ １５，５００ １，２５０ ８．３ ４５，０００ ４６，０００ ３，７６０ ８．３ ９０，０００ ９２，０００ ７，５３０ ８．３
１５，５００ １６，０００ １，２９０ ８．３ ４６，０００ ４７，０００ ３，８５０ ８．３ ９２，０００ ９４，０００ ７，７００ ８．３
１６，０００ １６，５００ １，３３０ ８．３ ４７，０００ ４８，０００ ３，９３０ ８．３ ９４，０００ ９６，０００ ７，８６０ ８．３
１６，５００ １７，０００ １，３８０ ８．３ ４８，０００ ４９，０００ ４，０１０ ８．３ ９６，０００ ９８，０００ ８，０３０ ８．３
１７，０００ １７，５００ １，４２０ ８．３ ４９，０００ ５０，０００ ４，１００ ８．３ ９８，０００ １００，０００ ８，２００ ８．３
１７，５００ １８，０００ １，４６０ ８．３ ５０，０００ ５１，０００ ４，１８０ ８．３ １００，０００ １０２，０００ ８，３７０ ８．３
１８，０００ １８，５００ １，５００ ８．３ ５１，０００ ５２，０００ ４，２６０ ８．３ １０２，０００ １０４，０００ ８，５７０ ８．３
１８，５００ １９，０００ １，５４０ ８．３ ５２，０００ ５３，０００ ４，３５０ ８．３ １０４，０００ １０６，０００ ８，７７０ ８．３
１９，０００ １９，５００ １，５９０ ８．３ ５３，０００ ５４，０００ ４，４３０ ８．３ １０６，０００ １０８，０００ ８，９７０ ８．３
１９，５００ ２０，０００ １，６３０ ８．３ ５４，０００ ５５，０００ ４，５１０ ８．３ １０８，０００ １１０，０００ ９，１７０ ８．３
２０，０００ ２０，５００ １，６７０ ８．３ ５５，０００ ５６，０００ ４，６００ ８．３ １１０，０００ １１２，０００ ９，３７０ ８．３
２０，５００ ２１，０００ １，７１０ ８．３ ５６，０００ ５７，０００ ４，６８０ ８．３ １１２，０００ １１４，０００ ９，５７０ ８．３
２１，０００ ２１，５００ １，７５０ ８．３ ５７，０００ ５８，０００ ４，７７０ ８．３ １１４，０００ １１６，０００ ９，７７０ ８．３
２１，５００ ２２，０００ １，７９０ ８．３ ５８，０００ ５９，０００ ４，８５０ ８．３ １１６，０００ １１８，０００ ９，９７０ ８．３
２２，０００ ２２，５００ １，８４０ ８．３ ５９，０００ ６０，０００ ４，９３０ ８．３ １１８，０００ １２０，０００ １０，１７０ ８．３
２２，５００ ２３，０００ １，８８０ ８．３ ６０，０００ ６１，０００ ５，０２０ ８．３ １２０，０００ １２２，０００ １０，３７０ ８．３
（二）
課税総所得金額、調整所得金額又は課税退職所得金額（イ） 税額（ロ） （ロ）の（イ）に対する割合 課税総所得金額、調整所得金額又は課税退職所得金額（イ） 税額（ロ） （ロ）の（イ）に対する割合 課税総所得金額、調整所得金額又は課税退職所得金額（イ） 税額（ロ） （ロ）の（イ）に対する割合
以上 未満 以上 未満 以上 未満
円 円 円 ％ 円 円 円 ％ 円 円 円 ％
１２２，０００ １２４，０００ １０，５７０ ８．３ ２１３，０００ ２１６，０００ １９，８２０ ９ ３４８，０００ ３５１，０００ ３６，７７０ １０
１２４，０００ １２６，０００ １０，７７０ ８．３ ２１６，０００ ２１９，０００ ２０，１６０ ９ ３５１，０００ ３５４，０００ ３７，２２０ １０
１２６，０００ １２８，０００ １０，９７０ ８．３ ２１９，０００ ２２２，０００ ２０，４９０ ９ ３５４，０００ ３５７，０００ ３７，６７０ １０
１２８，０００ １３０，０００ １１，１７０ ８．３ ２２２，０００ ２２５，０００ ２０，８３０ ９ ３５７，０００ ３６０，０００ ３８，１２０ １０
１３０，０００ １３２，０００ １１，３７０ ８．３ ２２５，０００ ２２８，０００ ２１，１７０ ９ ３６０，０００ ３６３，０００ ３８，５７０ １０
１３２，０００ １３４，０００ １１，５７０ ８．３ ２２８，０００ ２３１，０００ ２１，５００ ９ ３６３，０００ ３６６，０００ ３９，０２０ １０
１３４，０００ １３６，０００ １１，７７０ ８．３ ２３１，０００ ２３４，０００ ２１，８４０ ９ ３６６，０００ ３６９，０００ ３９，４７０ １０
１３６，０００ １３８，０００ １１，９７０ ８．３ ２３４，０００ ２３７，０００ ２２，１７０ ９ ３６９，０００ ３７２，０００ ３９，９２０ １０
１３８，０００ １４０，０００ １２，１７０ ８．３ ２３７，０００ ２４０，０００ ２２，５１０ ９ ３７２，０００ ３７５，０００ ４０，３７０ １０
１４０，０００ １４２，０００ １２，３７０ ８．３ ２４０，０００ ２４３，０００ ２２，８５０ ９ ３７５，０００ ３７８，０００ ４０，８２０ １０
１４２，０００ １４４，０００ １２，５７０ ８．３ ２４３，０００ ２４６，０００ ２３，１８０ ９ ３７８，０００ ３８１，０００ ４１，２７０ １０
１４４，０００ １４６，０００ １２，７７０ ８．３ ２４６，０００ ２４９，０００ ２３，５２０ ９ ３８１，０００ ３８４，０００ ４１，７２０ １０
１４６，０００ １４８，０００ １２，９７０ ８．３ ２４９，０００ ２５２，０００ ２３，８５０ ９ ３８４，０００ ３８７，０００ ４２，１７０ １０
１４８，０００ １５０，０００ １３，１７０ ８．３ ２５２，０００ ２５５，０００ ２４，１９０ ９ ３８７，０００ ３９０，０００ ４２，６２０ １１
１５０，０００ １５２，０００ １３，３７０ ８．３ ２５５，０００ ２５８，０００ ２４，５３０ ９ ３９０，０００ ３９４，０００ ４３，０７０ １１
１５２，０００ １５４，０００ １３，５７０ ８．３ ２５８，０００ ２６１，０００ ２４，８６０ ９ ３９４，０００ ３９８，０００ ４３，６７０ １１
１５４，０００ １５６，０００ １３，７７０ ８．３ ２６１，０００ ２６４，０００ ２５，２００ ９ ３９８，０００ ４０２，０００ ４４，２７０ １１
１５６，０００ １５８，０００ １３，９７０ ８．３ ２６４，０００ ２６７，０００ ２５，５３０ ９ ４０２，０００ ４０６，０００ ４４，８７０ １１
１５８，０００ １６０，０００ １４，１７０ ８．３ ２６７，０００ ２７０，０００ ２５，８７０ ９ ４０６，０００ ４１０，０００ ４５，４７０ １１
１６０，０００ １６２，０００ １４，３７０ ８．３ ２７０，０００ ２７３，０００ ２６，２１０ ９ ４１０，０００ ４１４，０００ ４６，０７０ １１
１６２，０００ １６４，０００ １４，５７０ ８．３ ２７３，０００ ２７６，０００ ２６，５４０ ９ ４１４，０００ ４１８，０００ ４６，６７０ １１
１６４，０００ １６６，０００ １４，７７０ ９ ２７６，０００ ２７９，０００ ２６，８８０ ９ ４１８，０００ ４２２，０００ ４７，２７０ １１
１６６，０００ １６８，０００ １４，９７０ ９ ２７９，０００ ２８２，０００ ２７，２１０ ９ ４２２，０００ ４２６，０００ ４７，８７０ １１
１６８，０００ １７０，０００ １５，１７０ ９ ２８２，０００ ２８５，０００ ２７，５５０ ９ ４２６，０００ ４３０，０００ ４８，４７０ １１
１７０，０００ １７２，０００ １５，３７０ ９ ２８５，０００ ２８８，０００ ２７，８９０ ９ ４３０，０００ ４３４，０００ ４９，０７０ １１
１７２，０００ １７４，０００ １５，５７０ ９ ２８８，０００ ２９１，０００ ２８，２２０ ９ ４３４，０００ ４３８，０００ ４９，６７０ １１
１７４，０００ １７６，０００ １５，７７０ ９ ２９１，０００ ２９４，０００ ２８，５６０ ９ ４３８，０００ ４４２，０００ ５０，２７０ １１
１７６，０００ １７８，０００ １５，９７０ ９ ２９４，０００ ２９７，０００ ２８，８９０ ９ ４４２，０００ ４４６，０００ ５０，８７０ １１
１７８，０００ １８０，０００ １６，１７０ ９ ２９７，０００ ３００，０００ ２９，２３０ ９ ４４６，０００ ４５０，０００ ５１，４７０ １１
１８０，０００ １８２，０００ １６，３７０ ９ ３００，０００ ３０３，０００ ２９，５７０ ９ ４５０，０００ ４５４，０００ ５２，０７０ １１
１８２，０００ １８４，０００ １６，５７０ ９ ３０３，０００ ３０６，０００ ３０，０２０ ９ ４５４，０００ ４５８，０００ ５２，６７０ １１
１８４，０００ １８６，０００ １６，７７０ ９ ３０６，０００ ３０９，０００ ３０，４７０ ９ ４５８，０００ ４６２，０００ ５３，２７０ １１
１８６，０００ １８８，０００ １６，９７０ ９ ３０９，０００ ３１２，０００ ３０，９２０ １０ ４６２，０００ ４６６，０００ ５３，８７０ １１
１８８，０００ １９０，０００ １７，１７０ ９ ３１２，０００ ３１５，０００ ３１，３７０ １０ ４６６，０００ ４７０，０００ ５４，４７０ １１
１９０，０００ １９２，０００ １７，３７０ ９ ３１５，０００ ３１８，０００ ３１，８２０ １０ ４７０，０００ ４７４，０００ ５５，０７０ １１
１９２，０００ １９４，０００ １７，５７０ ９ ３１８，０００ ３２１，０００ ３２，２７０ １０ ４７４，０００ ４７８，０００ ５５，６７０ １１
１９４，０００ １９６，０００ １７，７７０ ９ ３２１，０００ ３２４，０００ ３２，７２０ １０ ４７８，０００ ４８２，０００ ５６，２７０ １１
１９６，０００ １９８，０００ １７，９７０ ９ ３２４，０００ ３２７，０００ ３３，１７０ １０ ４８２，０００ ４８６，０００ ５６，８７０ １１
１９８，０００ ２００，０００ １８，１７０ ９ ３２７，０００ ３３０，０００ ３３，６２０ １０ ４８６，０００ ４９０，０００ ５７，４７０ １１
２００，０００ ２０２，０００ １８，３７０ ９ ３３０，０００ ３３３，０００ ３４，０７０ １０ ４９０，０００ ４９４，０００ ５８，０７０ １１
２０２，０００ ２０４，０００ １８，５９０ ９ ３３３，０００ ３３６，０００ ３４，５２０ １０ ４９４，０００ ４９８，０００ ５８，６７０ １１
２０４，０００ ２０６，０００ １８，８１０ ９ ３３６，０００ ３３９，０００ ３４，９７０ １０ ４９８，０００ ５０２，０００ ５９，２７０ １１
２０６，０００ ２０８，０００ １９，０４０ ９ ３３９，０００ ３４２，０００ ３５，４２０ １０ ５０２，０００ ５０６，０００ ５９，８９０ １１
２０８，０００ ２１０，０００ １９，２６０ ９ ３４２，０００ ３４５，０００ ３５，８７０ １０ ５０６，０００ ５１０，０００ ６０，５４０ １１
２１０，０００ ２１３，０００ １９，４９０ ９ ３４５，０００ ３４８，０００ ３６，３２０ １０ ５１０，０００ ５１４，０００ ６１，１９０ １１
（三）
課税総所得金額、調整所得金額又は課税退職所得金額（イ） 税額（ロ） （ロ）の（イ）に対する割合 課税総所得金額、調整所得金額又は課税退職所得金額（イ） 税額（ロ） （ロ）の（イ）に対する割合 課税総所得金額、調整所得金額又は課税退職所得金額（イ） 税額（ロ） （ロ）の（イ）に対する割合
以上 未満 以上 未満 以上 未満
円 円 円 ％ 円 円 円 ％ 円 円 円 ％
５１４，０００ ５１８，０００ ６１，８３０ １２ ７１０，０００ ７１５，０００ ９７，７７０ １３ ９３５，０００ ９４０，０００ １４４，３９０ １５
５１８，０００ ５２２，０００ ６２，４８０ １２ ７１５，０００ ７２０，０００ ９８，７７０ １３ ９４０，０００ ９４５，０００ １４５，４５０ １５
５２２，０００ ５２６，０００ ６３，１３０ １２ ７２０，０００ ７２５，０００ ９９，７７０ １３ ９４５，０００ ９５０，０００ １４６，５１０ １５
５２６，０００ ５３０，０００ ６３，７８０ １２ ７２５，０００ ７３０，０００ １００，７７０ １３ ９５０，０００ ９５５，０００ １４７，５７０ １５
５３０，０００ ５３４，０００ ６４，４３０ １２ ７３０，０００ ７３５，０００ １０１，７７０ １３ ９５５，０００ ９６０，０００ １４８，６３０ １５
５３４，０００ ５３８，０００ ６５，０７０ １２ ７３５，０００ ７４０，０００ １０２，７７０ １３ ９６０，０００ ９６５，０００ １４９，６９０ １５
５３８，０００ ５４２，０００ ６５，７２０ １２ ７４０，０００ ７４５，０００ １０３，７７０ １４ ９６５，０００ ９７０，０００ １５０，７５０ １５
５４２，０００ ５４６，０００ ６６，３７０ １２ ７４５，０００ ７５０，０００ １０４，７７０ １４ ９７０，０００ ９７５，０００ １５１，８１０ １５
５４６，０００ ５５０，０００ ６７，０２０ １２ ７５０，０００ ７５５，０００ １０５，７７０ １４ ９７５，０００ ９８０，０００ １５２，８７０ １５
５５０，０００ ５５４，０００ ６７，６７０ １２ ７５５，０００ ７６０，０００ １０６，７７０ １４ ９８０，０００ ９８５，０００ １５３，９３０ １５
５５４，０００ ５５８，０００ ６８，３１０ １２ ７６０，０００ ７６５，０００ １０７，７７０ １４ ９８５，０００ ９９０，０００ １５４，９９０ １５
５５８，０００ ５６２，０００ ６８，９６０ １２ ７６５，０００ ７７０，０００ １０８，７７０ １４ ９９０，０００ ９９５，０００ １５６，０５０ １５
５６２，０００ ５６６，０００ ６９，６１０ １２ ７７０，０００ ７７５，０００ １０９，７７０ １４ ９９５，０００ １，０００，０００ １５７，１１０ １５
５６６，０００ ５７０，０００ ７０，２６０ １２ ７７５，０００ ７８０，０００ １１０，７７０ １４
５７０，０００ ５７４，０００ ７０，９１０ １２ ７８０，０００ ７８５，０００ １１１，７７０ １４
５７４，０００ ５７８，０００ ７１，５５０ １２ ７８５，０００ ７９０，０００ １１２，７７０ １４ １，０００，０００ １，２００，０００ （イ）の金額に２５％を乗じて算出した金額から９１，８３０円を控除した金額
５７８，０００ ５８２，０００ ７２，２００ １２ ７９０，０００ ７９５，０００ １１３，７７０ １４
５８２，０００ ５８６，０００ ７２，８５０ １２ ７９５，０００ ８００，０００ １１４，７７０ １４
５８６，０００ ５９０，０００ ７３，５００ １２ ８００，０００ ８０５，０００ １１５，７７０ １４
５９０，０００ ５９４，０００ ７４，１５０ １２ ８０５，０００ ８１０，０００ １１６，８３０ １４
５９４，０００ ５９８，０００ ７４，７９０ １２ ８１０，０００ ８１５，０００ １１７，８９０ １４ １，２００，０００ １，５００，０００ （イ）の金額に２６．２％を乗じて算出した金額から１０６，２３０円を控除した金額
５９８，０００ ６０２，０００ ７５，４４０ １２ ８１５，０００ ８２０，０００ １１８，９５０ １４
６０２，０００ ６０６，０００ ７６，１７０ １２ ８２０，０００ ８２５，０００ １２０，０１０ １４
６０６，０００ ６１０，０００ ７６，９７０ １２ ８２５，０００ ８３０，０００ １２１，０７０ １４
６１０，０００ ６１４，０００ ７７，７７０ １２ ８３０，０００ ８３５，０００ １２２，１３０ １４
６１４，０００ ６１８，０００ ７８，５７０ １２ ８３５，０００ ８４０，０００ １２３，１９０ １４ １，５００，０００ １，８００，０００ （イ）の金額に３０％を乗じて算出した金額から１６３，２３０円を控除した金額
６１８，０００ ６２２，０００ ７９，３７０ １２ ８４０，０００ ８４５，０００ １２４，２５０ １４
６２２，０００ ６２６，０００ ８０，１７０ １２ ８４５，０００ ８５０，０００ １２５，３１０ １４
６２６，０００ ６３０，０００ ８０，９７０ １２ ８５０，０００ ８５５，０００ １２６，３７０ １４
６３０，０００ ６３５，０００ ８１，７７０ １２ ８５５，０００ ８６０，０００ １２７，４３０ １４
６３５，０００ ６４０，０００ ８２，７７０ １３ ８６０，０００ ８６５，０００ １２８，４９０ １４ １，８００，０００ ２，２００，０００ （イ）の金額に３１．２％を乗じて算出した金額から１８４，８３０円を控除した金額
６４０，０００ ６４５，０００ ８３，７７０ １３ ８６５，０００ ８７０，０００ １２９，５５０ １４
６４５，０００ ６５０，０００ ８４，７７０ １３ ８７０，０００ ８７５，０００ １３０，６１０ １５
６５０，０００ ６５５，０００ ８５，７７０ １３ ８７５，０００ ８８０，０００ １３１，６７０ １５
６５５，０００ ６６０，０００ ８６，７７０ １３ ８８０，０００ ８８５，０００ １３２，７３０ １５
６６０，０００ ６６５，０００ ８７，７７０ １３ ８８５，０００ ８９０，０００ １３３，７９０ １５ ２，２００，０００ ２，５００，０００ （イ）の金額に３５％を乗じて算出した金額から２６８，４３０円を控除した金額
６６５，０００ ６７０，０００ ８８，７７０ １３ ８９０，０００ ８９５，０００ １３４，８５０ １５
６７０，０００ ６７５，０００ ８９，７７０ １３ ８９５，０００ ９００，０００ １３５，９１０ １５
６７５，０００ ６８０，０００ ９０，７７０ １３ ９００，０００ ９０５，０００ １３６，９７０ １５
６８０，０００ ６８５，０００ ９１，７７０ １３ ９０５，０００ ９１０，０００ １３８，０３０ １５
６８５，０００ ６９０，０００ ９２，７７０ １３ ９１０，０００ ９１５，０００ １３９，０９０ １５ ２，５００，０００ ３，０００，０００ （イ）の金額に３６．２％を乗じて算出した金額から２９８，４３０円を控除した金額
６９０，０００ ６９５，０００ ９３，７７０ １３ ９１５，０００ ９２０，０００ １４０，１５０ １５
６９５，０００ ７００，０００ ９４，７７０ １３ ９２０，０００ ９２５，０００ １４１，２１０ １５
７００，０００ ７０５，０００ ９５，７７０ １３ ９２５，０００ ９３０，０００ １４２，２７０ １５
７０５，０００ ７１０，０００ ９６，７７０ １３ ９３０，０００ ９３５，０００ １４３，３３０ １５
（四）
課税総所得金額、調整所得金額又は課税退職所得金額（イ） 税額（ロ） （ロ）の（イ）に対する割合 課税総所得金額、調整所得金額又は課税退職所得金額（イ） 税額（ロ） （ロ）の（イ）に対する割合 課税総所得金額、調整所得金額又は課税退職所得金額（イ） 税額（ロ） （ロ）の（イ）に対する割合
以上 未満 以上 未満 以上 未満
円 円 ％ 円 円 ％ 円 円 ％
３，０００，０００ ４，０００，０００ （イ）の金額に４０％を乗じて算出した金額から４１２，４３０円を控除した金額 １０，０００，０００ ２０，０００，０００ （イ）の金額に５５％を乗じて算出した金額から１，４１２，４３０円を控除した金額 ４５，０００，０００ ６０，０００，０００ （イ）の金額に７０％を乗じて算出した金額から６，１６２，４３０円を控除した金額
４，０００，０００ ６，０００，０００ （イ）の金額に４５％を乗じて算出した金額から６１２，４３０円を控除した金額 ２０，０００，０００ ３０，０００，０００ （イ）の金額に６０％を乗じて算出した金額から２，４１２，４３０円を控除した金額 ６０，０００，０００円以上 （イ）の金額に７５％を乗じて算出した金額から９，１６２，４３０円を控除した金額
６，０００，０００ １０，０００，０００ （イ）の金額に５０％を乗じて算出した金額から９１２，４３０円を控除した金額 ３０，０００，０００ ４５，０００，０００ （イ）の金額に６５％を乗じて算出した金額から３，９１２，４３０円を控除した金額
（注）
この表において「調整所得金額」とは、新法第八十四条第一項第一号（変動所得及び臨時所得の平均課税）に規定する調整所得金額をいう。
（備考）
（１） 課税総所得金額、調整所得金額又は課税退職所得金額に係る税額を求めるには、課税総所得金額、調整所得金額又は課税退職所得金額に応じ、「課税総所得金額、調整所得金額又は課税退職所得金額（イ）」欄の該当する行を求めるものとし、その行の「税額（ロ）」欄に記載されている金額が、その求める税額である。
（２） 附則第三条第一項（昭和四十一年分の所得税の所得控除及び税額の計算に係る特例）の規定により読み替えられた新法第八十四条第一項第二号に規定する割合を求めるには、調整所得金額に応じ、「課税総所得金額、調整所得金額又は課税退職所得金額（イ）」欄の該当する行を求めるものとし、その行の「（ロ）の（イ）に対する割合」欄に記載されている率が、その求める割合である。
(1)
Taxable gross income, adjusted income or taxable retirement income (a) Tax amount (b) Ratio of (b) to (a) Taxable gross income, adjusted income or taxable retirement income (a) Tax amount (b) Ratio of (b) to (a) Taxable gross income, adjusted income or taxable retirement income (a) Tax amount (b) Ratio of (b) to (a)
At least Less than At least Less than At least Less than
yen yen yen % yen yen yen % yen yen yen %
23,000 23,500 1,920 8.3 61,000 62,000 5,100 8.3
Less than 1,500 yen 0 0
23,500 24,000 1,960 8.3 62,000 63,000 5,180 8.3
1,500 2,000 120 8.3 24,000 24,500 2,000 8.3 63,000 64,000 5,270 8.3
2,000 2,500 160 8.3 24,500 25,000 2,050 8.3 64,000 65,000 5,350 8.3
2,500 3,000 200 8.3 25,000 25,500 2,090 8.3 65,000 66,000 5,440 8.3
3,000 3,500 250 8.3 25,500 26,000 2,130 8.3 66,000 67,000 5,520 8.3
3,500 4,000 290 8.3 26,000 26,500 2,170 8.3 67,000 68,000 5,600 8.3
4,000 4,500 330 8.3 26,500 27,000 2,210 8.3 68,000 69,000 5,690 8.3
4,500 5,000 370 8.3 27,000 27,500 2,250 8.3 69,000 70,000 5,770 8.3
5,000 5,500 410 8.3 27,500 28,000 2,300 8.3 70,000 71,000 5,850 8.3
5,500 6,000 460 8.3 28,000 28,500 2,340 8.3 71,000 72,000 5,940 8.3
6,000 6,500 500 8.3 28,500 29,000 2,380 8.3 72,000 73,000 6,020 8.3
6,500 7,000 540 8.3 29,000 29,500 2,420 8.3 73,000 74,000 6,110 8.3
7,000 7,500 580 8.3 29,500 30,000 2,460 8.3 74,000 75,000 6,190 8.3
7,500 8,000 620 8.3 30,000 31,000 2,510 8.3 75,000 76,000 6,270 8.3
8,000 8,500 660 8.3 31,000 32,000 2,590 8.3 76,000 77,000 6,360 8.3
8,500 9,000 710 8.3 32,000 33,000 2,670 8.3 77,000 78,000 6,440 8.3
9,000 9,500 750 8.3 33,000 34,000 2,760 8.3 78,000 79,000 6,520 8.3
9,500 10,000 790 8.3 34,000 35,000 2,840 8.3 79,000 80,000 6,610 8.3
10,000 10,500 830 8.3 35,000 36,000 2,920 8.3 80,000 81,000 6,690 8.3
10,500 11,000 870 8.3 36,000 37,000 3,010 8.3 81,000 82,000 6,770 8.3
11,000 11,500 920 8.3 37,000 38,000 3,090 8.3 82,000 83,000 6,860 8.3
11,500 12,000 960 8.3 38,000 39,000 3,180 8.3 83,000 84,000 6,940 8.3
12,000 12,500 1,000 8.3 39,000 40,000 3,260 8.3 84,000 85,000 7,030 8.3
12,500 13,000 1,040 8.3 40,000 41,000 3,340 8.3 85,000 86,000 7,110 8.3
13,000 13,500 1,080 8.3 41,000 42,000 3,430 8.3 86,000 87,000 7,190 8.3
13,500 14,000 1,120 8.3 42,000 43,000 3,510 8.3 87,000 88,000 7,280 8.3
14,000 14,500 1,170 8.3 43,000 44,000 3,590 8.3 88,000 89,000 7,360 8.3
14,500 15,000 1,210 8.3 44,000 45,000 3,680 8.3 89,000 90,000 7,440 8.3
15,000 15,500 1,250 8.3 45,000 46,000 3,760 8.3 90,000 92,000 7,530 8.3
15,500 16,000 1,290 8.3 46,000 47,000 3,850 8.3 92,000 94,000 7,700 8.3
16,000 16,500 1,330 8.3 47,000 48,000 3,930 8.3 94,000 96,000 7,860 8.3
16,500 17,000 1,380 8.3 48,000 49,000 4,010 8.3 96,000 98,000 8,030 8.3
17,000 17,500 1,420 8.3 49,000 50,000 4,100 8.3 98,000 100,000 8,200 8.3
17,500 18,000 1,460 8.3 50,000 51,000 4,180 8.3 100,000 102,000 8,370 8.3
18,000 18,500 1,500 8.3 51,000 52,000 4,260 8.3 102,000 104,000 8,570 8.3
18,500 19,000 1,540 8.3 52,000 53,000 4,350 8.3 104,000 106,000 8,770 8.3
19,000 19,500 1,590 8.3 53,000 54,000 4,430 8.3 106,000 108,000 8,970 8.3
19,500 20,000 1,630 8.3 54,000 55,000 4,510 8.3 108,000 110,000 9,170 8.3
20,000 20,500 1,670 8.3 55,000 56,000 4,600 8.3 110,000 112,000 9,370 8.3
20,500 21,000 1,710 8.3 56,000 57,000 4,680 8.3 112,000 114,000 9,570 8.3
21,000 21,500 1,750 8.3 57,000 58,000 4,770 8.3 114,000 116,000 9,770 8.3
21,500 22,000 1,790 8.3 58,000 59,000 4,850 8.3 116,000 118,000 9,970 8.3
22,000 22,500 1,840 8.3 59,000 60,000 4,930 8.3 118,000 120,000 10,170 8.3
22,500 23,000 1,880 8.3 60,000 61,000 5,020 8.3 120,000 122,000 10,370 8.3
(2)
Taxable gross income, adjusted income or taxable retirement income (a) Tax amount (b) Ratio of (b) to (a) Taxable gross income, adjusted income or taxable retirement income (a) Tax amount (b) Ratio of (b) to (a) Taxable gross income, adjusted income or taxable retirement income (a) Tax amount (b) Ratio of (b) to (a)
At least Less than At least Less than At least Less than
yen yen yen % yen yen yen % yen yen yen %
122,000 124,000 10,570 8.3 213,000 216,000 19,820 9 348,000 351,000 36,770 10
124,000 126,000 10,770 8.3 216,000 219,000 20,160 9 351,000 354,000 37,220 10
126,000 128,000 10,970 8.3 219,000 222,000 20,490 9 354,000 357,000 37,670 10
128,000 130,000 11,170 8.3 222,000 225,000 20,830 9 357,000 360,000 38,120 10
130,000 132,000 11,370 8.3 225,000 228,000 21,170 9 360,000 363,000 38,570 10
132,000 134,000 11,570 8.3 228,000 231,000 21,500 9 363,000 366,000 39,020 10
134,000 136,000 11,770 8.3 231,000 234,000 21,840 9 366,000 369,000 39,470 10
136,000 138,000 11,970 8.3 234,000 237,000 22,170 9 369,000 372,000 39,920 10
138,000 140,000 12,170 8.3 237,000 240,000 22,510 9 372,000 375,000 40,370 10
140,000 142,000 12,370 8.3 240,000 243,000 22,850 9 375,000 378,000 40,820 10
142,000 144,000 12,570 8.3 243,000 246,000 23,180 9 378,000 381,000 41,270 10
144,000 146,000 12,770 8.3 246,000 249,000 23,520 9 381,000 384,000 41,720 10
146,000 148,000 12,970 8.3 249,000 252,000 23,850 9 384,000 387,000 42,170 10
148,000 150,000 13,170 8.3 252,000 255,000 24,190 9 387,000 390,000 42,620 11
150,000 152,000 13,370 8.3 255,000 258,000 24,530 9 390,000 394,000 43,070 11
152,000 154,000 13,570 8.3 258,000 261,000 24,860 9 394,000 398,000 43,670 11
154,000 156,000 13,770 8.3 261,000 264,000 25,200 9 398,000 402,000 44,270 11
156,000 158,000 13,970 8.3 264,000 267,000 25,530 9 402,000 406,000 44,870 11
158,000 160,000 14,170 8.3 267,000 270,000 25,870 9 406,000 410,000 45,470 11
160,000 162,000 14,370 8.3 270,000 273,000 26,210 9 410,000 414,000 46,070 11
162,000 164,000 14,570 8.3 273,000 276,000 26,540 9 414,000 418,000 46,670 11
164,000 166,000 14,770 9 276,000 279,000 26,880 9 418,000 422,000 47,270 11
166,000 168,000 14,970 9 279,000 282,000 27,210 9 422,000 426,000 47,870 11
168,000 170,000 15,170 9 282,000 285,000 27,550 9 426,000 430,000 48,470 11
170,000 172,000 15,370 9 285,000 288,000 27,890 9 430,000 434,000 49,070 11
172,000 174,000 15,570 9 288,000 291,000 28,220 9 434,000 438,000 49,670 11
174,000 176,000 15,770 9 291,000 294,000 28,560 9 438,000 442,000 50,270 11
176,000 178,000 15,970 9 294,000 297,000 28,890 9 442,000 446,000 50,870 11
178,000 180,000 16,170 9 297,000 300,000 29,230 9 446,000 450,000 51,470 11
180,000 182,000 16,370 9 300,000 303,000 29,570 9 450,000 454,000 52,070 11
182,000 184,000 16,570 9 303,000 306,000 30,020 9 454,000 458,000 52,670 11
184,000 186,000 16,770 9 306,000 309,000 30,470 9 458,000 462,000 53,270 11
186,000 188,000 16,970 9 309,000 312,000 30,920 10 462,000 466,000 53,870 11
188,000 190,000 17,170 9 312,000 315,000 31,370 10 466,000 470,000 54,470 11
190,000 192,000 17,370 9 315,000 318,000 31,820 10 470,000 474,000 55,070 11
192,000 194,000 17,570 9 318,000 321,000 32,270 10 474,000 478,000 55,670 11
194,000 196,000 17,770 9 321,000 324,000 32,720 10 478,000 482,000 56,270 11
196,000 198,000 17,970 9 324,000 327,000 33,170 10 482,000 486,000 56,870 11
198,000 200,000 18,170 9 327,000 330,000 33,620 10 486,000 490,000 57,470 11
200,000 202,000 18,370 9 330,000 333,000 34,070 10 490,000 494,000 58,070 11
202,000 204,000 18,590 9 333,000 336,000 34,520 10 494,000 498,000 58,670 11
204,000 206,000 18,810 9 336,000 339,000 34,970 10 498,000 502,000 59,270 11
206,000 208,000 19,040 9 339,000 342,000 35,420 10 502,000 506,000 59,890 11
208,000 210,000 19,260 9 342,000 345,000 35,870 10 506,000 510,000 60,540 11
210,000 213,000 19,490 9 345,000 348,000 36,320 10 510,000 514,000 61,190 11
(3)
Taxable gross income, adjusted income or taxable retirement income (a) Tax amount (b) Ratio of (b) to (a) Taxable gross income, adjusted income or taxable retirement income (a) Tax amount (b) Ratio of (b) to (a) Taxable gross income, adjusted income or taxable retirement income (a) Tax amount (b) Ratio of (b) to (a)
At least Less than At least Less than At least Less than
yen yen yen % yen yen yen % yen yen yen %
514,000 518,000 61,830 12 710,000 715,000 97,770 13 935,000 940,000 144,390 15
518,000 522,000 62,480 12 715,000 720,000 98,770 13 940,000 945,000 145,450 15
522,000 526,000 63,130 12 720,000 725,000 99,770 13 945,000 950,000 146,510 15
526,000 530,000 63,780 12 725,000 730,000 100,770 13 950,000 955,000 147,570 15
530,000 534,000 64,430 12 730,000 735,000 101,770 13 955,000 960,000 148,630 15
534,000 538,000 65,070 12 735,000 740,000 102,770 13 960,000 965,000 149,690 15
538,000 542,000 65,720 12 740,000 745,000 103,770 14 965,000 970,000 150,750 15
542,000 546,000 66,370 12 745,000 750,000 104,770 14 970,000 975,000 151,810 15
546,000 550,000 67,020 12 750,000 755,000 105,770 14 975,000 980,000 152,870 15
550,000 554,000 67,670 12 755,000 760,000 106,770 14 980,000 985,000 153,930 15
554,000 558,000 68,310 12 760,000 765,000 107,770 14 985,000 990,000 154,990 15
558,000 562,000 68,960 12 765,000 770,000 108,770 14 990,000 995,000 156,050 15
562,000 566,000 69,610 12 770,000 775,000 109,770 14 995,000 1,000,000 157,110 15
566,000 570,000 70,260 12 775,000 780,000 110,770 14
570,000 574,000 70,910 12 780,000 785,000 111,770 14
574,000 578,000 71,550 12 785,000 790,000 112,770 14 1,000,000 1,200,000 The amount calculated by multiplying the amount in (a) by 25%, less 91,830 yen
578,000 582,000 72,200 12 790,000 795,000 113,770 14
582,000 586,000 72,850 12 795,000 800,000 114,770 14
586,000 590,000 73,500 12 800,000 805,000 115,770 14
590,000 594,000 74,150 12 805,000 810,000 116,830 14
594,000 598,000 74,790 12 810,000 815,000 117,890 14 1,200,000 1,500,000 The amount calculated by multiplying the amount in (a) by 26.2%, less 106,230 yen
598,000 602,000 75,440 12 815,000 820,000 118,950 14
602,000 606,000 76,170 12 820,000 825,000 120,010 14
606,000 610,000 76,970 12 825,000 830,000 121,070 14
610,000 614,000 77,770 12 830,000 835,000 122,130 14
614,000 618,000 78,570 12 835,000 840,000 123,190 14 1,500,000 1,800,000 The amount calculated by multiplying the amount in (a) by 30%, less 163,230 yen
618,000 622,000 79,370 12 840,000 845,000 124,250 14
622,000 626,000 80,170 12 845,000 850,000 125,310 14
626,000 630,000 80,970 12 850,000 855,000 126,370 14
630,000 635,000 81,770 12 855,000 860,000 127,430 14
635,000 640,000 82,770 13 860,000 865,000 128,490 14 1,800,000 2,200,000 The amount calculated by multiplying the amount in (a) by 31.2%, less 184,830 yen
640,000 645,000 83,770 13 865,000 870,000 129,550 14
645,000 650,000 84,770 13 870,000 875,000 130,610 15
650,000 655,000 85,770 13 875,000 880,000 131,670 15
655,000 660,000 86,770 13 880,000 885,000 132,730 15
660,000 665,000 87,770 13 885,000 890,000 133,790 15 2,200,000 2,500,000 The amount calculated by multiplying the amount in (a) by 35%, less 268,430 yen
665,000 670,000 88,770 13 890,000 895,000 134,850 15
670,000 675,000 89,770 13 895,000 900,000 135,910 15
675,000 680,000 90,770 13 900,000 905,000 136,970 15
680,000 685,000 91,770 13 905,000 910,000 138,030 15
685,000 690,000 92,770 13 910,000 915,000 139,090 15 2,500,000 3,000,000 The amount calculated by multiplying the amount in (a) by 36.2%, less 298,430 yen
690,000 695,000 93,770 13 915,000 920,000 140,150 15
695,000 700,000 94,770 13 920,000 925,000 141,210 15
700,000 705,000 95,770 13 925,000 930,000 142,270 15
705,000 710,000 96,770 13 930,000 935,000 143,330 15
(4)
Taxable gross income, adjusted income or taxable retirement income (a) Tax amount (b) Ratio of (b) to (a) Taxable gross income, adjusted income or taxable retirement income (a) Tax amount (b) Ratio of (b) to (a) Taxable gross income, adjusted income or taxable retirement income (a) Tax amount (b) Ratio of (b) to (a)
At least Less than At least Less than At least Less than
yen yen % yen yen % yen yen %
3,000,000 4,000,000 The amount calculated by multiplying the amount in (a) by 40%, less 412,430 yen 10,000,000 20,000,000 The amount calculated by multiplying the amount in (a) by 55%, less 1,412,430 yen 45,000,000 60,000,000 The amount calculated by multiplying the amount in (a) by 70%, less 6,162,430 yen
4,000,000 6,000,000 The amount calculated by multiplying the amount in (a) by 45%, less 612,430 yen 20,000,000 30,000,000 The amount calculated by multiplying the amount in (a) by 60%, less 2,412,430 yen 60,000,000 yen or more The amount calculated by multiplying the amount in (a) by 75%, less 9,162,430 yen
6,000,000 10,000,000 The amount calculated by multiplying the amount in (a) by 50%, less 912,430 yen 30,000,000 45,000,000 The amount calculated by multiplying the amount in (a) by 65%, less 3,912,430 yen
(Note)
In this table, "adjusted income" means the adjusted income prescribed in Article 84, paragraph (1), item (i) (Averaging Taxation on Fluctuating Income and Ad Hoc Income) of the New Act.
(Remarks)
(1) To find the tax amount for taxable gross income, adjusted income or taxable retirement income, find the applicable row of the "Taxable gross income, adjusted income or taxable retirement income (a)" column according to the taxable gross income, adjusted income or taxable retirement income; the amount stated in the "Tax amount (b)" column of that row is the tax amount sought.
(2) To find the ratio prescribed in Article 84, paragraph (1), item (ii) of the New Act as replaced pursuant to the provisions of Article 3, paragraph (1) (Special Provisions on Deductions from Income and Calculation of Tax Amount for Income Tax for 1966) of the Supplementary Provisions, find the applicable row of the "Taxable gross income, adjusted income or taxable retirement income (a)" column according to the adjusted income; the rate stated in the "Ratio of (b) to (a)" column of that row is the ratio sought.
machine translation, not official
## 附則別表第二（昭和４１年分の山林所得に係る所得税の簡易税額表）
suppl-3411-31/appdx-2 · https://japanlaw.org/ja/income-tax-act/suppl-3411-31/appdx-2 · https://japanlaw.org/l/340AC0000000033/suppl-3411-31/appdx-2
（一）
課税山林所得金額 税額 課税山林所得金額 税額 課税山林所得金額 税額
以上 未満 以上 未満 以上 未満
円 円 円 円 円 円 円 円 円
２３，０００ ２３，５００ １，９２０ ６１，０００ ６２，０００ ５，１００
１，５００円未満 ０
２３，５００ ２４，０００ １，９６０ ６２，０００ ６３，０００ ５，１８０
１，５００ ２，０００ １２０ ２４，０００ ２４，５００ ２，０００ ６３，０００ ６４，０００ ５，２７０
２，０００ ２，５００ １６０ ２４，５００ ２５，０００ ２，０５０ ６４，０００ ６５，０００ ５，３５０
２，５００ ３，０００ ２００ ２５，０００ ２５，５００ ２，０９０ ６５，０００ ６６，０００ ５，４４０
３，０００ ３，５００ ２５０ ２５，５００ ２６，０００ ２，１３０ ６６，０００ ６７，０００ ５，５２０
３，５００ ４，０００ ２９０ ２６，０００ ２６，５００ ２，１７０ ６７，０００ ６８，０００ ５，６００
４，０００ ４，５００ ３３０ ２６，５００ ２７，０００ ２，２１０ ６８，０００ ６９，０００ ５，６９０
４，５００ ５，０００ ３７０ ２７，０００ ２７，５００ ２，２５０ ６９，０００ ７０，０００ ５，７７０
５，０００ ５，５００ ４１０ ２７，５００ ２８，０００ ２，３００ ７０，０００ ７１，０００ ５，８５０
５，５００ ６，０００ ４６０ ２８，０００ ２８，５００ ２，３４０ ７１，０００ ７２，０００ ５，９４０
６，０００ ６，５００ ５００ ２８，５００ ２９，０００ ２，３８０ ７２，０００ ７３，０００ ６，０２０
６，５００ ７，０００ ５４０ ２９，０００ ２９，５００ ２，４２０ ７３，０００ ７４，０００ ６，１１０
７，０００ ７，５００ ５８０ ２９，５００ ３０，０００ ２，４６０ ７４，０００ ７５，０００ ６，１９０
７，５００ ８，０００ ６２０ ３０，０００ ３１，０００ ２，５１０ ７５，０００ ７６，０００ ６，２７０
８，０００ ８，５００ ６６０ ３１，０００ ３２，０００ ２，５９０ ７６，０００ ７７，０００ ６，３６０
８，５００ ９，０００ ７１０ ３２，０００ ３３，０００ ２，６７０ ７７，０００ ７８，０００ ６，４４０
９，０００ ９，５００ ７５０ ３３，０００ ３４，０００ ２，７６０ ７８，０００ ７９，０００ ６，５２０
９，５００ １０，０００ ７９０ ３４，０００ ３５，０００ ２，８４０ ７９，０００ ８０，０００ ６，６１０
１０，０００ １０，５００ ８３０ ３５，０００ ３６，０００ ２，９２０ ８０，０００ ８１，０００ ６，６９０
１０，５００ １１，０００ ８７０ ３６，０００ ３７，０００ ３，０１０ ８１，０００ ８２，０００ ６，７７０
１１，０００ １１，５００ ９２０ ３７，０００ ３８，０００ ３，０９０ ８２，０００ ８３，０００ ６，８６０
１１，５００ １２，０００ ９６０ ３８，０００ ３９，０００ ３，１８０ ８３，０００ ８４，０００ ６，９４０
１２，０００ １２，５００ １，０００ ３９，０００ ４０，０００ ３，２６０ ８４，０００ ８５，０００ ７，０３０
１２，５００ １３，０００ １，０４０ ４０，０００ ４１，０００ ３，３４０ ８５，０００ ８６，０００ ７，１１０
１３，０００ １３，５００ １，０８０ ４１，０００ ４２，０００ ３，４３０ ８６，０００ ８７，０００ ７，１９０
１３，５００ １４，０００ １，１２０ ４２，０００ ４３，０００ ３，５１０ ８７，０００ ８８，０００ ７，２８０
１４，０００ １４，５００ １，１７０ ４３，０００ ４４，０００ ３，５９０ ８８，０００ ８９，０００ ７，３６０
１４，５００ １５，０００ １，２１０ ４４，０００ ４５，０００ ３，６８０ ８９，０００ ９０，０００ ７，４４０
１５，０００ １５，５００ １，２５０ ４５，０００ ４６，０００ ３，７６０ ９０，０００ ９２，０００ ７，５３０
１５，５００ １６，０００ １，２９０ ４６，０００ ４７，０００ ３，８５０ ９２，０００ ９４，０００ ７，７００
１６，０００ １６，５００ １，３３０ ４７，０００ ４８，０００ ３，９３０ ９４，０００ ９６，０００ ７，８６０
１６，５００ １７，０００ １，３８０ ４８，０００ ４９，０００ ４，０１０ ９６，０００ ９８，０００ ８，０３０
１７，０００ １７，５００ １，４２０ ４９，０００ ５０，０００ ４，１００ ９８，０００ １００，０００ ８，２００
１７，５００ １８，０００ １，４６０ ５０，０００ ５１，０００ ４，１８０ １００，０００ １０２，０００ ８，３７０
１８，０００ １８，５００ １，５００ ５１，０００ ５２，０００ ４，２６０ １０２，０００ １０４，０００ ８，５３０
１８，５００ １９，０００ １，５４０ ５２，０００ ５３，０００ ４，３５０ １０４，０００ １０６，０００ ８，７００
１９，０００ １９，５００ １，５９０ ５３，０００ ５４，０００ ４，４３０ １０６，０００ １０８，０００ ８，８７０
１９，５００ ２０，０００ １，６３０ ５４，０００ ５５，０００ ４，５１０ １０８，０００ １１０，０００ ９，０３０
２０，０００ ２０，５００ １，６７０ ５５，０００ ５６，０００ ４，６００ １１０，０００ １１２，０００ ９，２００
２０，５００ ２１，０００ １，７１０ ５６，０００ ５７，０００ ４，６８０ １１２，０００ １１４，０００ ９，３７０
２１，０００ ２１，５００ １，７５０ ５７，０００ ５８，０００ ４，７７０ １１４，０００ １１６，０００ ９，５４０
２１，５００ ２２，０００ １，７９０ ５８，０００ ５９，０００ ４，８５０ １１６，０００ １１８，０００ ９，７００
２２，０００ ２２，５００ １，８４０ ５９，０００ ６０，０００ ４，９３０ １１８，０００ １２０，０００ ９，８７０
２２，５００ ２３，０００ １，８８０ ６０，０００ ６１，０００ ５，０２０ １２０，０００ １２２，０００ １０，０４０
（二）
課税山林所得金額 税額 課税山林所得金額 税額 課税山林所得金額 税額
以上 未満 以上 未満 以上 未満
円 円 円 円 円 円 円 円 円
１２２，０００ １２４，０００ １０，２１０ ２１３，０００ ２１６，０００ １７，８２０ ３４８，０００ ３５１，０００ ２９，１２０
１２４，０００ １２６，０００ １０，３７０ ２１６，０００ ２１９，０００ １８，０７０ ３５１，０００ ３５４，０００ ２９，３７０
１２６，０００ １２８，０００ １０，５４０ ２１９，０００ ２２２，０００ １８，３３０ ３５４，０００ ３５７，０００ ２９，６２０
１２８，０００ １３０，０００ １０，７１０ ２２２，０００ ２２５，０００ １８，５８０ ３５７，０００ ３６０，０００ ２９，８８０
１３０，０００ １３２，０００ １０，８８０ ２２５，０００ ２２８，０００ １８，８３０ ３６０，０００ ３６３，０００ ３０，１３０
１３２，０００ １３４，０００ １１，０４０ ２２８，０００ ２３１，０００ １９，０８０ ３６３，０００ ３６６，０００ ３０，３８０
１３４，０００ １３６，０００ １１，２１０ ２３１，０００ ２３４，０００ １９，３３０ ３６６，０００ ３６９，０００ ３０，６３０
１３６，０００ １３８，０００ １１，３８０ ２３４，０００ ２３７，０００ １９，５８０ ３６９，０００ ３７２，０００ ３０，８８０
１３８，０００ １４０，０００ １１，５５０ ２３７，０００ ２４０，０００ １９，８３０ ３７２，０００ ３７５，０００ ３１，１３０
１４０，０００ １４２，０００ １１，７１０ ２４０，０００ ２４３，０００ ２０，０８０ ３７５，０００ ３７８，０００ ３１，３８０
１４２，０００ １４４，０００ １１，８８０ ２４３，０００ ２４６，０００ ２０，３３０ ３７８，０００ ３８１，０００ ３１，６３０
１４４，０００ １４６，０００ １２，０５０ ２４６，０００ ２４９，０００ ２０，５９０ ３８１，０００ ３８４，０００ ３１，８８０
１４６，０００ １４８，０００ １２，２２０ ２４９，０００ ２５２，０００ ２０，８４０ ３８４，０００ ３８７，０００ ３２，１４０
１４８，０００ １５０，０００ １２，３８０ ２５２，０００ ２５５，０００ ２１，０９０ ３８７，０００ ３９０，０００ ３２，３９０
１５０，０００ １５２，０００ １２，５５０ ２５５，０００ ２５８，０００ ２１，３４０ ３９０，０００ ３９４，０００ ３２，６４０
１５２，０００ １５４，０００ １２，７２０ ２５８，０００ ２６１，０００ ２１，５９０ ３９４，０００ ３９８，０００ ３２，９７０
１５４，０００ １５６，０００ １２，８８０ ２６１，０００ ２６４，０００ ２１，８４０ ３９８，０００ ４０２，０００ ３３，３１０
１５６，０００ １５８，０００ １３，０５０ ２６４，０００ ２６７，０００ ２２，０９０ ４０２，０００ ４０６，０００ ３３，６４０
１５８，０００ １６０，０００ １３，２２０ ２６７，０００ ２７０，０００ ２２，３４０ ４０６，０００ ４１０，０００ ３３，９８０
１６０，０００ １６２，０００ １３，３９０ ２７０，０００ ２７３，０００ ２２，５９０ ４１０，０００ ４１４，０００ ３４，３１０
１６２，０００ １６４，０００ １３，５５０ ２７３，０００ ２７６，０００ ２２，８５０ ４１４，０００ ４１８，０００ ３４，６５０
１６４，０００ １６６，０００ １３，７２０ ２７６，０００ ２７９，０００ ２３，１００ ４１８，０００ ４２２，０００ ３４，９８０
１６６，０００ １６８，０００ １３，８９０ ２７９，０００ ２８２，０００ ２３，３５０ ４２２，０００ ４２６，０００ ３５，３２０
１６８，０００ １７０，０００ １４，０６０ ２８２，０００ ２８５，０００ ２３，６００ ４２６，０００ ４３０，０００ ３５，６５０
１７０，０００ １７２，０００ １４，２２０ ２８５，０００ ２８８，０００ ２３，８５０ ４３０，０００ ４３４，０００ ３５，９９０
１７２，０００ １７４，０００ １４，３９０ ２８８，０００ ２９１，０００ ２４，１００ ４３４，０００ ４３８，０００ ３６，３２０
１７４，０００ １７６，０００ １４，５６０ ２９１，０００ ２９４，０００ ２４，３５０ ４３８，０００ ４４２，０００ ３６，６６０
１７６，０００ １７８，０００ １４，７３０ ２９４，０００ ２９７，０００ ２４，６００ ４４２，０００ ４４６，０００ ３６，９９０
１７８，０００ １８０，０００ １４，８９０ ２９７，０００ ３００，０００ ２４，８５０ ４４６，０００ ４５０，０００ ３７，３３０
１８０，０００ １８２，０００ １５，０６０ ３００，０００ ３０３，０００ ２５，１１０ ４５０，０００ ４５４，０００ ３７，６６０
１８２，０００ １８４，０００ １５，２３０ ３０３，０００ ３０６，０００ ２５，３６０ ４５４，０００ ４５８，０００ ３７，９９０
１８４，０００ １８６，０００ １５，４００ ３０６，０００ ３０９，０００ ２５，６１０ ４５８，０００ ４６２，０００ ３８，３３０
１８６，０００ １８８，０００ １５，５６０ ３０９，０００ ３１２，０００ ２５，８６０ ４６２，０００ ４６６，０００ ３８，６６０
１８８，０００ １９０，０００ １５，７３０ ３１２，０００ ３１５，０００ ２６，１１０ ４６６，０００ ４７０，０００ ３９，０００
１９０，０００ １９２，０００ １５，９００ ３１５，０００ ３１８，０００ ２６，３６０ ４７０，０００ ４７４，０００ ３９，３３０
１９２，０００ １９４，０００ １６，０７０ ３１８，０００ ３２１，０００ ２６，６１０ ４７４，０００ ４７８，０００ ３９，６７０
１９４，０００ １９６，０００ １６，２３０ ３２１，０００ ３２４，０００ ２６，８６０ ４７８，０００ ４８２，０００ ４０，０００
１９６，０００ １９８，０００ １６，４００ ３２４，０００ ３２７，０００ ２７，１１０ ４８２，０００ ４８６，０００ ４０，３４０
１９８，０００ ２００，０００ １６，５７０ ３２７，０００ ３３０，０００ ２７，３６０ ４８６，０００ ４９０，０００ ４０，６７０
２００，０００ ２０２，０００ １６，７４０ ３３０，０００ ３３３，０００ ２７，６２０ ４９０，０００ ４９４，０００ ４１，０１０
２０２，０００ ２０４，０００ １６，９００ ３３３，０００ ３３６，０００ ２７，８７０ ４９４，０００ ４９８，０００ ４１，３４０
２０４，０００ ２０６，０００ １７，０７０ ３３６，０００ ３３９，０００ ２８，１２０ ４９８，０００ ５０２，０００ ４１，６８０
２０６，０００ ２０８，０００ １７，２４０ ３３９，０００ ３４２，０００ ２８，３７０ ５０２，０００ ５０６，０００ ４２，０５０
２０８，０００ ２１０，０００ １７，４００ ３４２，０００ ３４５，０００ ２８，６２０ ５０６，０００ ５１０，０００ ４２，４５０
２１０，０００ ２１３，０００ １７，５７０ ３４５，０００ ３４８，０００ ２８，８７０ ５１０，０００ ５１４，０００ ４２，８５０
（三）
課税山林所得金額 税額 課税山林所得金額 税額 課税山林所得金額 税額
以上 未満 以上 未満 以上 未満
円 円 円 円 円 円 円 円 円
５１４，０００ ５１８，０００ ４３，２５０ ７１０，０００ ７１５，０００ ６２，８５０ ９３５，０００ ９４０，０００ ８５，３５０
５１８，０００ ５２２，０００ ４３，６５０ ７１５，０００ ７２０，０００ ６３，３５０ ９４０，０００ ９４５，０００ ８５，８５０
５２２，０００ ５２６，０００ ４４，０５０ ７２０，０００ ７２５，０００ ６３，８５０ ９４５，０００ ９５０，０００ ８６，３５０
５２６，０００ ５３０，０００ ４４，４５０ ７２５，０００ ７３０，０００ ６４，３５０ ９５０，０００ ９５５，０００ ８６，８５０
５３０，０００ ５３４，０００ ４４，８５０ ７３０，０００ ７３５，０００ ６４，８５０ ９５５，０００ ９６０，０００ ８７，３５０
５３４，０００ ５３８，０００ ４５，２５０ ７３５，０００ ７４０，０００ ６５，３５０ ９６０，０００ ９６５，０００ ８７，８５０
５３８，０００ ５４２，０００ ４５，６５０ ７４０，０００ ７４５，０００ ６５，８５０ ９６５，０００ ９７０，０００ ８８，３５０
５４２，０００ ５４６，０００ ４６，０５０ ７４５，０００ ７５０，０００ ６６，３５０ ９７０，０００ ９７５，０００ ８８，８５０
５４６，０００ ５５０，０００ ４６，４５０ ７５０，０００ ７５５，０００ ６６，８５０ ９７５，０００ ９８０，０００ ８９，３５０
５５０，０００ ５５４，０００ ４６，８５０ ７５５，０００ ７６０，０００ ６７，３５０ ９８０，０００ ９８５，０００ ８９，８５０
５５４，０００ ５５８，０００ ４７，２５０ ７６０，０００ ７６５，０００ ６７，８５０ ９８５，０００ ９９０，０００ ９０，３５０
５５８，０００ ５６２，０００ ４７，６５０ ７６５，０００ ７７０，０００ ６８，３５０ ９９０，０００ ９９５，０００ ９０，８５０
５６２，０００ ５６６，０００ ４８，０５０ ７７０，０００ ７７５，０００ ６８，８５０ ９９５，０００ １，０００，０００ ９１，３５０
５６６，０００ ５７０，０００ ４８，４５０ ７７５，０００ ７８０，０００ ６９，３５０
５７０，０００ ５７４，０００ ４８，８５０ ７８０，０００ ７８５，０００ ６９，８５０
５７４，０００ ５７８，０００ ４９，２５０ ７８５，０００ ７９０，０００ ７０，３５０ １，０００，０００ １，５００，０００ 課税山林所得金額に１１．２％を乗じて算出した金額から２０，１５０円を控除した金額
５７８，０００ ５８２，０００ ４９，６５０ ７９０，０００ ７９５，０００ ７０，８５０
５８２，０００ ５８６，０００ ５０，０５０ ７９５，０００ ８００，０００ ７１，３５０
５８６，０００ ５９０，０００ ５０，４５０ ８００，０００ ８０５，０００ ７１，８５０
５９０，０００ ５９４，０００ ５０，８５０ ８０５，０００ ８１０，０００ ７２，３５０
５９４，０００ ５９８，０００ ５１，２５０ ８１０，０００ ８１５，０００ ７２，８５０ １，５００，０００ ２，５００，０００ 課税山林所得金額に１５％を乗じて算出した金額から７７，１５０円を控除した金額
５９８，０００ ６０２，０００ ５１，６５０ ８１５，０００ ８２０，０００ ７３，３５０
６０２，０００ ６０６，０００ ５２，０５０ ８２０，０００ ８２５，０００ ７３，８５０
６０６，０００ ６１０，０００ ５２，４５０ ８２５，０００ ８３０，０００ ７４，３５０
６１０，０００ ６１４，０００ ５２，８５０ ８３０，０００ ８３５，０００ ７４，８５０
６１４，０００ ６１８，０００ ５３，２５０ ８３５，０００ ８４０，０００ ７５，３５０ ２，５００，０００ ３，０００，０００ 課税山林所得金額に１６．２％を乗じて算出した金額から１０７，１５０円を控除した金額
６１８，０００ ６２２，０００ ５３，６５０ ８４０，０００ ８４５，０００ ７５，８５０
６２２，０００ ６２６，０００ ５４，０５０ ８４５，０００ ８５０，０００ ７６，３５０
６２６，０００ ６３０，０００ ５４，４５０ ８５０，０００ ８５５，０００ ７６，８５０
６３０，０００ ６３５，０００ ５４，８５０ ８５５，０００ ８６０，０００ ７７，３５０
６３５，０００ ６４０，０００ ５５，３５０ ８６０，０００ ８６５，０００ ７７，８５０ ３，０００，０００ ４，０００，０００ 課税山林所得金額に２０％を乗じて算出した金額から２２１，１５０円を控除した金額
６４０，０００ ６４５，０００ ５５，８５０ ８６５，０００ ８７０，０００ ７８，３５０
６４５，０００ ６５０，０００ ５６，３５０ ８７０，０００ ８７５，０００ ７８，８５０
６５０，０００ ６５５，０００ ５６，８５０ ８７５，０００ ８８０，０００ ７９，３５０
６５５，０００ ６６０，０００ ５７，３５０ ８８０，０００ ８８５，０００ ７９，８５０
６６０，０００ ６６５，０００ ５７，８５０ ８８５，０００ ８９０，０００ ８０，３５０ ４，０００，０００ ５，０００，０００ 課税山林所得金額に２１．２％を乗じて算出した金額から２６９，１５０円を控除した金額
６６５，０００ ６７０，０００ ５８，３５０ ８９０，０００ ８９５，０００ ８０，８５０
６７０，０００ ６７５，０００ ５８，８５０ ８９５，０００ ９００，０００ ８１，３５０
６７５，０００ ６８０，０００ ５９，３５０ ９００，０００ ９０５，０００ ８１，８５０
６８０，０００ ６８５，０００ ５９，８５０ ９０５，０００ ９１０，０００ ８２，３５０
６８５，０００ ６９０，０００ ６０，３５０ ９１０，０００ ９１５，０００ ８２，８５０ ５，０００，０００ ６，０００，０００ 課税山林所得金額に２５％を乗じて算出した金額から４５９，１５０円を控除した金額
６９０，０００ ６９５，０００ ６０，８５０ ９１５，０００ ９２０，０００ ８３，３５０
６９５，０００ ７００，０００ ６１，３５０ ９２０，０００ ９２５，０００ ８３，８５０
７００，０００ ７０５，０００ ６１，８５０ ９２５，０００ ９３０，０００ ８４，３５０
７０５，０００ ７１０，０００ ６２，３５０ ９３０，０００ ９３５，０００ ８４，８５０
（四）
課税山林所得金額 税額 課税山林所得金額 税額 課税山林所得金額 税額
以上 未満 以上 未満 以上 未満
円 円 円 円 円 円
６，０００，０００ ７，５００，０００ 課税山林所得金額に２６．２％を乗じて算出した金額から５３１，１５０円を控除した金額 １５，０００，０００ ２０，０００，０００ 課税山林所得金額に４０％を乗じて算出した金額から２，０６２，１５０円を控除した金額 １５０，０００，０００ ２２５，０００，０００ 課税山林所得金額に６５％を乗じて算出した金額から１９，５６２，１５０円を控除した金額
７，５００，０００ ９，０００，０００ 課税山林所得金額に３０％を乗じて算出した金額から８１６，１５０円を控除した金額 ２０，０００，０００ ３０，０００，０００ 課税山林所得金額に４５％を乗じて算出した金額から３，０６２，１５０円を控除した金額 ２２５，０００，０００ ３００，０００，０００ 課税山林所得金額に７０％を乗じて算出した金額から３０，８１２，１５０円を控除した金額
９，０００，０００ １１，０００，０００ 課税山林所得金額に３１．２％を乗じて算出した金額から９２４，１５０円を控除した金額 ３０，０００，０００ ５０，０００，０００ 課税山林所得金額に５０％を乗じて算出した金額から４，５６２，１５０円を控除した金額 ３００，０００，０００円以上 課税山林所得金額に７５％を乗じて算出した金額から４５，８１２，１５０円を控除した金額
１１，０００，０００ １２，５００，０００ 課税山林所得金額に３５％を乗じて算出した金額から１，３４２，１５０円を控除した金額 ５０，０００，０００ １００，０００，０００ 課税山林所得金額に５５％を乗じて算出した金額から７，０６２，１５０円を控除した金額
１２，５００，０００ １５，０００，０００ 課税山林所得金額に３６．２％を乗じて算出した金額から１，４９２，１５０円を控除した金額 １００，０００，０００ １５０，０００，０００ 課税山林所得金額に６０％を乗じて算出した金額から１２，０６２，１５０円を控除した金額
（備考）
課税山林所得金額に係る税額を求めるには、課税山林所得金額に応じ、「課税山林所得金額」欄の該当する行を求めるものとし、その行の「税額」欄に記載されている金額が、その求める税額である。
(1)
Taxable timber income Tax amount Taxable timber income Tax amount Taxable timber income Tax amount
At least Less than At least Less than At least Less than
yen yen yen yen yen yen yen yen yen
23,000 23,500 1,920 61,000 62,000 5,100
Less than 1,500 yen 0
23,500 24,000 1,960 62,000 63,000 5,180
1,500 2,000 120 24,000 24,500 2,000 63,000 64,000 5,270
2,000 2,500 160 24,500 25,000 2,050 64,000 65,000 5,350
2,500 3,000 200 25,000 25,500 2,090 65,000 66,000 5,440
3,000 3,500 250 25,500 26,000 2,130 66,000 67,000 5,520
3,500 4,000 290 26,000 26,500 2,170 67,000 68,000 5,600
4,000 4,500 330 26,500 27,000 2,210 68,000 69,000 5,690
4,500 5,000 370 27,000 27,500 2,250 69,000 70,000 5,770
5,000 5,500 410 27,500 28,000 2,300 70,000 71,000 5,850
5,500 6,000 460 28,000 28,500 2,340 71,000 72,000 5,940
6,000 6,500 500 28,500 29,000 2,380 72,000 73,000 6,020
6,500 7,000 540 29,000 29,500 2,420 73,000 74,000 6,110
7,000 7,500 580 29,500 30,000 2,460 74,000 75,000 6,190
7,500 8,000 620 30,000 31,000 2,510 75,000 76,000 6,270
8,000 8,500 660 31,000 32,000 2,590 76,000 77,000 6,360
8,500 9,000 710 32,000 33,000 2,670 77,000 78,000 6,440
9,000 9,500 750 33,000 34,000 2,760 78,000 79,000 6,520
9,500 10,000 790 34,000 35,000 2,840 79,000 80,000 6,610
10,000 10,500 830 35,000 36,000 2,920 80,000 81,000 6,690
10,500 11,000 870 36,000 37,000 3,010 81,000 82,000 6,770
11,000 11,500 920 37,000 38,000 3,090 82,000 83,000 6,860
11,500 12,000 960 38,000 39,000 3,180 83,000 84,000 6,940
12,000 12,500 1,000 39,000 40,000 3,260 84,000 85,000 7,030
12,500 13,000 1,040 40,000 41,000 3,340 85,000 86,000 7,110
13,000 13,500 1,080 41,000 42,000 3,430 86,000 87,000 7,190
13,500 14,000 1,120 42,000 43,000 3,510 87,000 88,000 7,280
14,000 14,500 1,170 43,000 44,000 3,590 88,000 89,000 7,360
14,500 15,000 1,210 44,000 45,000 3,680 89,000 90,000 7,440
15,000 15,500 1,250 45,000 46,000 3,760 90,000 92,000 7,530
15,500 16,000 1,290 46,000 47,000 3,850 92,000 94,000 7,700
16,000 16,500 1,330 47,000 48,000 3,930 94,000 96,000 7,860
16,500 17,000 1,380 48,000 49,000 4,010 96,000 98,000 8,030
17,000 17,500 1,420 49,000 50,000 4,100 98,000 100,000 8,200
17,500 18,000 1,460 50,000 51,000 4,180 100,000 102,000 8,370
18,000 18,500 1,500 51,000 52,000 4,260 102,000 104,000 8,530
18,500 19,000 1,540 52,000 53,000 4,350 104,000 106,000 8,700
19,000 19,500 1,590 53,000 54,000 4,430 106,000 108,000 8,870
19,500 20,000 1,630 54,000 55,000 4,510 108,000 110,000 9,030
20,000 20,500 1,670 55,000 56,000 4,600 110,000 112,000 9,200
20,500 21,000 1,710 56,000 57,000 4,680 112,000 114,000 9,370
21,000 21,500 1,750 57,000 58,000 4,770 114,000 116,000 9,540
21,500 22,000 1,790 58,000 59,000 4,850 116,000 118,000 9,700
22,000 22,500 1,840 59,000 60,000 4,930 118,000 120,000 9,870
22,500 23,000 1,880 60,000 61,000 5,020 120,000 122,000 10,040
(2)
Taxable timber income Tax amount Taxable timber income Tax amount Taxable timber income Tax amount
At least Less than At least Less than At least Less than
yen yen yen yen yen yen yen yen yen
122,000 124,000 10,210 213,000 216,000 17,820 348,000 351,000 29,120
124,000 126,000 10,370 216,000 219,000 18,070 351,000 354,000 29,370
126,000 128,000 10,540 219,000 222,000 18,330 354,000 357,000 29,620
128,000 130,000 10,710 222,000 225,000 18,580 357,000 360,000 29,880
130,000 132,000 10,880 225,000 228,000 18,830 360,000 363,000 30,130
132,000 134,000 11,040 228,000 231,000 19,080 363,000 366,000 30,380
134,000 136,000 11,210 231,000 234,000 19,330 366,000 369,000 30,630
136,000 138,000 11,380 234,000 237,000 19,580 369,000 372,000 30,880
138,000 140,000 11,550 237,000 240,000 19,830 372,000 375,000 31,130
140,000 142,000 11,710 240,000 243,000 20,080 375,000 378,000 31,380
142,000 144,000 11,880 243,000 246,000 20,330 378,000 381,000 31,630
144,000 146,000 12,050 246,000 249,000 20,590 381,000 384,000 31,880
146,000 148,000 12,220 249,000 252,000 20,840 384,000 387,000 32,140
148,000 150,000 12,380 252,000 255,000 21,090 387,000 390,000 32,390
150,000 152,000 12,550 255,000 258,000 21,340 390,000 394,000 32,640
152,000 154,000 12,720 258,000 261,000 21,590 394,000 398,000 32,970
154,000 156,000 12,880 261,000 264,000 21,840 398,000 402,000 33,310
156,000 158,000 13,050 264,000 267,000 22,090 402,000 406,000 33,640
158,000 160,000 13,220 267,000 270,000 22,340 406,000 410,000 33,980
160,000 162,000 13,390 270,000 273,000 22,590 410,000 414,000 34,310
162,000 164,000 13,550 273,000 276,000 22,850 414,000 418,000 34,650
164,000 166,000 13,720 276,000 279,000 23,100 418,000 422,000 34,980
166,000 168,000 13,890 279,000 282,000 23,350 422,000 426,000 35,320
168,000 170,000 14,060 282,000 285,000 23,600 426,000 430,000 35,650
170,000 172,000 14,220 285,000 288,000 23,850 430,000 434,000 35,990
172,000 174,000 14,390 288,000 291,000 24,100 434,000 438,000 36,320
174,000 176,000 14,560 291,000 294,000 24,350 438,000 442,000 36,660
176,000 178,000 14,730 294,000 297,000 24,600 442,000 446,000 36,990
178,000 180,000 14,890 297,000 300,000 24,850 446,000 450,000 37,330
180,000 182,000 15,060 300,000 303,000 25,110 450,000 454,000 37,660
182,000 184,000 15,230 303,000 306,000 25,360 454,000 458,000 37,990
184,000 186,000 15,400 306,000 309,000 25,610 458,000 462,000 38,330
186,000 188,000 15,560 309,000 312,000 25,860 462,000 466,000 38,660
188,000 190,000 15,730 312,000 315,000 26,110 466,000 470,000 39,000
190,000 192,000 15,900 315,000 318,000 26,360 470,000 474,000 39,330
192,000 194,000 16,070 318,000 321,000 26,610 474,000 478,000 39,670
194,000 196,000 16,230 321,000 324,000 26,860 478,000 482,000 40,000
196,000 198,000 16,400 324,000 327,000 27,110 482,000 486,000 40,340
198,000 200,000 16,570 327,000 330,000 27,360 486,000 490,000 40,670
200,000 202,000 16,740 330,000 333,000 27,620 490,000 494,000 41,010
202,000 204,000 16,900 333,000 336,000 27,870 494,000 498,000 41,340
204,000 206,000 17,070 336,000 339,000 28,120 498,000 502,000 41,680
206,000 208,000 17,240 339,000 342,000 28,370 502,000 506,000 42,050
208,000 210,000 17,400 342,000 345,000 28,620 506,000 510,000 42,450
210,000 213,000 17,570 345,000 348,000 28,870 510,000 514,000 42,850
(3)
Taxable timber income Tax amount Taxable timber income Tax amount Taxable timber income Tax amount
At least Less than At least Less than At least Less than
yen yen yen yen yen yen yen yen yen
514,000 518,000 43,250 710,000 715,000 62,850 935,000 940,000 85,350
518,000 522,000 43,650 715,000 720,000 63,350 940,000 945,000 85,850
522,000 526,000 44,050 720,000 725,000 63,850 945,000 950,000 86,350
526,000 530,000 44,450 725,000 730,000 64,350 950,000 955,000 86,850
530,000 534,000 44,850 730,000 735,000 64,850 955,000 960,000 87,350
534,000 538,000 45,250 735,000 740,000 65,350 960,000 965,000 87,850
538,000 542,000 45,650 740,000 745,000 65,850 965,000 970,000 88,350
542,000 546,000 46,050 745,000 750,000 66,350 970,000 975,000 88,850
546,000 550,000 46,450 750,000 755,000 66,850 975,000 980,000 89,350
550,000 554,000 46,850 755,000 760,000 67,350 980,000 985,000 89,850
554,000 558,000 47,250 760,000 765,000 67,850 985,000 990,000 90,350
558,000 562,000 47,650 765,000 770,000 68,350 990,000 995,000 90,850
562,000 566,000 48,050 770,000 775,000 68,850 995,000 1,000,000 91,350
566,000 570,000 48,450 775,000 780,000 69,350
570,000 574,000 48,850 780,000 785,000 69,850
574,000 578,000 49,250 785,000 790,000 70,350 1,000,000 1,500,000 The amount calculated by multiplying the taxable timber income by 11.2%, less 20,150 yen
578,000 582,000 49,650 790,000 795,000 70,850
582,000 586,000 50,050 795,000 800,000 71,350
586,000 590,000 50,450 800,000 805,000 71,850
590,000 594,000 50,850 805,000 810,000 72,350
594,000 598,000 51,250 810,000 815,000 72,850 1,500,000 2,500,000 The amount calculated by multiplying the taxable timber income by 15%, less 77,150 yen
598,000 602,000 51,650 815,000 820,000 73,350
602,000 606,000 52,050 820,000 825,000 73,850
606,000 610,000 52,450 825,000 830,000 74,350
610,000 614,000 52,850 830,000 835,000 74,850
614,000 618,000 53,250 835,000 840,000 75,350 2,500,000 3,000,000 The amount calculated by multiplying the taxable timber income by 16.2%, less 107,150 yen
618,000 622,000 53,650 840,000 845,000 75,850
622,000 626,000 54,050 845,000 850,000 76,350
626,000 630,000 54,450 850,000 855,000 76,850
630,000 635,000 54,850 855,000 860,000 77,350
635,000 640,000 55,350 860,000 865,000 77,850 3,000,000 4,000,000 The amount calculated by multiplying the taxable timber income by 20%, less 221,150 yen
640,000 645,000 55,850 865,000 870,000 78,350
645,000 650,000 56,350 870,000 875,000 78,850
650,000 655,000 56,850 875,000 880,000 79,350
655,000 660,000 57,350 880,000 885,000 79,850
660,000 665,000 57,850 885,000 890,000 80,350 4,000,000 5,000,000 The amount calculated by multiplying the taxable timber income by 21.2%, less 269,150 yen
665,000 670,000 58,350 890,000 895,000 80,850
670,000 675,000 58,850 895,000 900,000 81,350
675,000 680,000 59,350 900,000 905,000 81,850
680,000 685,000 59,850 905,000 910,000 82,350
685,000 690,000 60,350 910,000 915,000 82,850 5,000,000 6,000,000 The amount calculated by multiplying the taxable timber income by 25%, less 459,150 yen
690,000 695,000 60,850 915,000 920,000 83,350
695,000 700,000 61,350 920,000 925,000 83,850
700,000 705,000 61,850 925,000 930,000 84,350
705,000 710,000 62,350 930,000 935,000 84,850
(4)
Taxable timber income Tax amount Taxable timber income Tax amount Taxable timber income Tax amount
At least Less than At least Less than At least Less than
yen yen yen yen yen yen
6,000,000 7,500,000 The amount calculated by multiplying the taxable timber income by 26.2%, less 531,150 yen 15,000,000 20,000,000 The amount calculated by multiplying the taxable timber income by 40%, less 2,062,150 yen 150,000,000 225,000,000 The amount calculated by multiplying the taxable timber income by 65%, less 19,562,150 yen
7,500,000 9,000,000 The amount calculated by multiplying the taxable timber income by 30%, less 816,150 yen 20,000,000 30,000,000 The amount calculated by multiplying the taxable timber income by 45%, less 3,062,150 yen 225,000,000 300,000,000 The amount calculated by multiplying the taxable timber income by 70%, less 30,812,150 yen
9,000,000 11,000,000 The amount calculated by multiplying the taxable timber income by 31.2%, less 924,150 yen 30,000,000 50,000,000 The amount calculated by multiplying the taxable timber income by 50%, less 4,562,150 yen 300,000,000 yen or more The amount calculated by multiplying the taxable timber income by 75%, less 45,812,150 yen
11,000,000 12,500,000 The amount calculated by multiplying the taxable timber income by 35%, less 1,342,150 yen 50,000,000 100,000,000 The amount calculated by multiplying the taxable timber income by 55%, less 7,062,150 yen
12,500,000 15,000,000 The amount calculated by multiplying the taxable timber income by 36.2%, less 1,492,150 yen 100,000,000 150,000,000 The amount calculated by multiplying the taxable timber income by 60%, less 12,062,150 yen
(Remarks)
To find the tax amount on taxable timber income, find the applicable row of the "Taxable timber income" column according to the taxable timber income; the amount stated in the "Tax amount" column of that row is the tax amount sought.
machine translation, not official
## 附則別表第三（昭和４１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-3411-31/appdx-3 · https://japanlaw.org/ja/income-tax-act/suppl-3411-31/appdx-3 · https://japanlaw.org/l/340AC0000000033/suppl-3411-31/appdx-3
（一）
昭和４０年分の所得税の課税総所得金額等 甲 乙 丙
扶養親族等の数 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 ２０歳以上 １９歳 １９歳未満
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
１５０，０００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
１５０，０００ １６０，０００ ６３０ 全額 全額 全額 全額 全額 全額 全額 全額 全額 全額 全額 全額 全額 全額
１６０，０００ １７０，０００ ６３０ １，６３０ 全額 全額 全額 全額 全額 全額 全額 全額 全額 全額 全額 全額 全額
１７０，０００ １８０，０００ ６３０ １，６３０ ２，６３０ 全額 全額 全額 全額 全額 全額 全額 全額 全額 全額 全額 全額
１８０，０００ １９０，０００ ６３０ １，６３０ ２，６３０ ３，６３０ 全額 全額 全額 全額 全額 全額 全額 全額 全額 全額 ３，０００
１９０，０００ ２００，０００ ６３０ １，６３０ ２，６３０ ３，６３０ ４，６３０ 全額 全額 全額 全額 全額 全額 全額 全額 全額 ３，０００
２００，０００ ２１０，０００ １，１３０ ２，１３０ ３，１３０ ４，１３０ ５，１３０ ６，１３０ 全額 全額 全額 全額 全額 ５，２５０ 全額 全額 ３，０００
２１０，０００ ２２０，０００ １，５１０ ２，６３０ ３，６３０ ４，６３０ ５，６３０ ６，６３０ ７，６３０ 全額 全額 全額 全額 ５，３７０ 全額 全額 ３，１２０
２２０，０００ ２３０，０００ １，８９０ ３，０１０ ４，１３０ ５，１３０ ６，１３０ ７，１３０ ８，１３０ ９，１３０ 全額 全額 全額 ５，４９０ 全額 ７，７４０ ３，２４０
２３０，０００ ２４０，０００ ２，２７０ ３，３９０ ４，５１０ ５，６３０ ６，６３０ ７，６３０ ８，６３０ ９，６３０ １０，６３０ 全額 全額 ５，６１０ ８，６１０ ７，８６０ ３，３６０
２４０，０００ ２５０，０００ ２，６５０ ３，７７０ ４，８９０ ６，０１０ ７，１３０ ８，１３０ ９，１３０ １０，１３０ １１，１３０ １２，１３０ 全額 ５，７３０ ８，７３０ ７，９８０ ３，３６０
２５０，０００ ２６０，０００ ３，０３０ ４，１５０ ５，２７０ ６，３９０ ７，５１０ ８，６３０ ９，６３０ １０，６３０ １１，６３０ １２，６３０ １３，６３０ ５，８５０ ８，８５０ ８，１００ ３，３６０
２６０，０００ ２７０，０００ ３，４１０ ４，５３０ ５，６５０ ６，７７０ ７，８９０ ９，０１０ １０，１３０ １１，１３０ １２，１３０ １３，１３０ １４，１３０ ５，８８０ ８，９７０ ８，２２０ ３，３６０
２７０，０００ ２８０，０００ ３，７９０ ４，９１０ ６，０３０ ７，１５０ ８，２７０ ９，３９０ １０，５１０ １１，６３０ １２，６３０ １３，６３０ １４，６３０ ５，８８０ ９，０９０ ８，３４０ ３，３６０
２８０，０００ ２９０，０００ ４，１７０ ５，２９０ ６，４１０ ７，５３０ ８，６５０ ９，７７０ １０，８９０ １２，０１０ １３，１３０ １４，１３０ １５，１３０ ５，８８０ ９，２１０ ８，４００ ３，３６０
２９０，０００ ３００，０００ ４，５５０ ５，６７０ ６，７９０ ７，９１０ ９，０３０ １０，１５０ １１，２７０ １２，３９０ １３，５１０ １４，６３０ １５，６３０ ５，８８０ ９，２４０ ８，４００ ３，３６０
３００，０００ ３１０，０００ ４，９３０ ６，０５０ ７，１７０ ８，２９０ ９，４１０ １０，５３０ １１，６５０ １２，７７０ １３，８９０ １５，０１０ １６，１３０ ５，８８０ ９，２４０ ８，４００ ３，３６０
３１０，０００ ３２０，０００ ４，９３０ ６，４３０ ７，５５０ ８，６７０ ９，７９０ １０，９１０ １２，０３０ １３，１５０ １４，２７０ １５，３９０ １６，５１０ ６，２６０ ９，６２０ ８，７８０ ３，７４０
３２０，０００ ３３０，０００ ４，９３０ ６，４３０ ７，９３０ ９，０５０ １０，１７０ １１，２９０ １２，４１０ １３，５３０ １４，６５０ １５，７７０ １６，８９０ ６，６４０ １０，０００ ９，１６０ ４，１２０
３３０，０００ ３４０，０００ ４，９３０ ６，４３０ ７，９３０ ９，４３０ １０，５５０ １１，６７０ １２，７９０ １３，９１０ １５，０３０ １６，１５０ １７，２７０ ７，０２０ １０，３８０ ９，５４０ ４，５００
３４０，０００ ３５０，０００ ４，９３０ ６，４３０ ７，９３０ ９，４３０ １０，９３０ １２，０５０ １３，１７０ １４，２９０ １５，４１０ １６，５３０ １７，６５０ ７，４００ １０，７６０ ９，９２０ ４，５００
３５０，０００ ３６０，０００ ４，９３０ ６，４３０ ７，９３０ ９，４３０ １０，９３０ １２，４３０ １３，５５０ １４，６７０ １５，７９０ １６，９１０ １８，０３０ ７，７８０ １１，１４０ １０，３００ ４，５００
３６０，０００ ３７０，０００ ４，９３０ ６，４３０ ７，９３０ ９，４３０ １０，９３０ １２，４３０ １３，９３０ １５，０５０ １６，１７０ １７，２９０ １８，４１０ ７，８８０ １１，５２０ １０，６８０ ４，５００
３７０，０００ ３８０，０００ ４，９３０ ６，４３０ ７，９３０ ９，４３０ １０，９３０ １２，４３０ １３，９３０ １５，４３０ １６，５５０ １７，６７０ １８，７９０ ７，８８０ １１，９００ １１，０６０ ４，５００
３８０，０００ ３９０，０００ ４，９３０ ６，４３０ ７，９３０ ９，４３０ １０，９３０ １２，４３０ １３，９３０ １５，４３０ １６，９３０ １８，０５０ １９，１７０ ７，８８０ １２，２８０ １１，２５０ ４，５００
３９０，０００ ４００，０００ ４，９３０ ６，４３０ ７，９３０ ９，４３０ １０，９３０ １２，４３０ １３，９３０ １５，４３０ １６，９３０ １８，４３０ １９，５５０ ７，８８０ １２，３８０ １１，２５０ ４，５００
４００，０００ ５００，０００ ４，９３０ ６，４３０ ７，９３０ ９，４３０ １０，９３０ １２，４３０ １３，９３０ １５，４３０ １６，９３０ １８，４３０ １９，９３０ ７，８８０ １２，３８０ １１，２５０ ４，５００
５００，０００ ５１０，０００ ５，４３０ ６，９３０ ８，４３０ ９，９３０ １１，４３０ １２，９３０ １４，４３０ １５，９３０ １７，４３０ １８，９３０ ２０，４３０ ７，８８０ １２，３８０ １１，２５０ ４，５００
５１０，０００ ５２０，０００ ５，８１０ ７，４３０ ８，９３０ １０，４３０ １１，９３０ １３，４３０ １４，９３０ １６，４３０ １７，９３０ １９，４３０ ２０，９３０ ８，０００ １２，５００ １１，３７０ ４，６２０
５２０，０００ ５３０，０００ ６，１９０ ７，８１０ ９，４３０ １０，９３０ １２，４３０ １３，９３０ １５，４３０ １６，９３０ １８，４３０ １９，９３０ ２１，４３０ ８，１２０ １２，６２０ １１，４９０ ４，７４０
５３０，０００ ５４０，０００ ６，５７０ ８，１９０ ９，８１０ １１，４３０ １２，９３０ １４，４３０ １５，９３０ １７，４３０ １８，９３０ ２０，４３０ ２１，９３０ ８，２４０ １２，７４０ １１，６１０ ４，８６０
５４０，０００ ５５０，０００ ６，９５０ ８，５７０ １０，１９０ １１，８１０ １３，４３０ １４，９３０ １６，４３０ １７，９３０ １９，４３０ ２０，９３０ ２２，４３０ ８，３６０ １２，８６０ １１，７３０ ４，８６０
５５０，０００ ５６０，０００ ７，３３０ ８，９５０ １０，５７０ １２，１９０ １３，８１０ １５，４３０ １６，９３０ １８，４３０ １９，９３０ ２１，４３０ ２２，９３０ ８，４８０ １２，９８０ １１，８５０ ４，８６０
５６０，０００ ５７０，０００ ７，７１０ ９，３３０ １０，９５０ １２，５７０ １４，１９０ １５，８１０ １７，４３０ １８，９３０ ２０，４３０ ２１，９３０ ２３，４３０ ８，５１０ １３，１００ １１，９７０ ４，８６０
５７０，０００ ５８０，０００ ８，０９０ ９，７１０ １１，３３０ １２，９５０ １４，５７０ １６，１９０ １７，８１０ １９，４３０ ２０，９３０ ２２，４３０ ２３，９３０ ８，５１０ １３，２２０ １２，０９０ ４，８６０
５８０，０００ ５９０，０００ ８，４７０ １０，０９０ １１，７１０ １３，３３０ １４，９５０ １６，５７０ １８，１９０ １９，８１０ ２１，４３０ ２２，９３０ ２４，４３０ ８，５１０ １３，３４０ １２，１５０ ４，８６０
５９０，０００ ６００，０００ ８，８５０ １０，４７０ １２，０９０ １３，７１０ １５，３３０ １６，９５０ １８，５７０ ２０，１９０ ２１，８１０ ２３，４３０ ２４，９３０ ８，５１０ １３，３７０ １２，１５０ ４，８６０
６００，０００ ６１０，０００ ９，２３０ １０，８５０ １２，４７０ １４，０９０ １５，７１０ １７，３３０ １８，９５０ ２０，５７０ ２２，１９０ ２３，８１０ ２５，４３０ ８，５１０ １３，３７０ １２，１５０ ４，８６０
６１０，０００ ６２０，０００ ９，２３０ １１，２３０ １２，８５０ １４，４７０ １６，０９０ １７，７１０ １９，３３０ ２０，９５０ ２２，５７０ ２４，１９０ ２５，８１０ ８，８９０ １３，７５０ １２，５３０ ５，２４０
６２０，０００ ６３０，０００ ９，２３０ １１，２３０ １３，２３０ １４，８５０ １６，４７０ １８，０９０ １９，７１０ ２１，３３０ ２２，９５０ ２４，５７０ ２６，１９０ ９，２７０ １４，１３０ １２，９１０ ５，６２０
６３０，０００ ６４０，０００ ９，２３０ １１，２３０ １３，２３０ １５，２３０ １６，８５０ １８，４７０ ２０，０９０ ２１，７１０ ２３，３３０ ２４，９５０ ２６，５７０ ９，６５０ １４，５１０ １３，２９０ ６，０００
６４０，０００ ６５０，０００ ９，２３０ １１，２３０ １３，２３０ １５，２３０ １７，２３０ １８，８５０ ２０，４７０ ２２，０９０ ２３，７１０ ２５，３３０ ２６，９５０ １０，０３０ １４，８９０ １３，６７０ ６，０００
６５０，０００ ６６０，０００ ９，２３０ １１，２３０ １３，２３０ １５，２３０ １７，２３０ １９，２３０ ２０，８５０ ２２，４７０ ２４，０９０ ２５，７１０ ２７，３３０ １０，４１０ １５，２７０ １４，０５０ ６，０００
６６０，０００ ６７０，０００ ９，２３０ １１，２３０ １３，２３０ １５，２３０ １７，２３０ １９，２３０ ２１，２３０ ２２，８５０ ２４，４７０ ２６，０９０ ２７，７１０ １０，５００ １５，６５０ １４，４３０ ６，０００
６７０，０００ ６８０，０００ ９，２３０ １１，２３０ １３，２３０ １５，２３０ １７，２３０ １９，２３０ ２１，２３０ ２３，２３０ ２４，８５０ ２６，４７０ ２８，０９０ １０，５００ １６，０３０ １４，８１０ ６，０００
６８０，０００ ６９０，０００ ９，２３０ １１，２３０ １３，２３０ １５，２３０ １７，２３０ １９，２３０ ２１，２３０ ２３，２３０ ２５，２３０ ２６，８５０ ２８，４７０ １０，５００ １６，４１０ １５，０００ ６，０００
（二）
昭和４０年分の所得税の課税総所得金額等 甲 乙 丙
扶養親族等の数 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 ２０歳以上 １９歳 １９歳未満
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
６９０，０００ ７００，０００ ９，２３０ １１，２３０ １３，２３０ １５，２３０ １７，２３０ １９，２３０ ２１，２３０ ２３，２３０ ２５，２３０ ２７，２３０ ２８，８５０ １０，５００ １６，５００ １５，０００ ６，０００
７００，０００ ８００，０００ ９，２３０ １１，２３０ １３，２３０ １５，２３０ １７，２３０ １９，２３０ ２１，２３０ ２３，２３０ ２５，２３０ ２７，２３０ ２９，２３０ １０，５００ １６，５００ １５，０００ ６，０００
８００，０００ ８１０，０００ ９，７３０ １１，７３０ １３，７３０ １５，７３０ １７，７３０ １９，７３０ ２１，７３０ ２３，７３０ ２５，７３０ ２７，７３０ ２９，７３０ １０，５００ １６，５００ １５，０００ ６，０００
８１０，０００ ８２０，０００ １０，１１０ １２，２３０ １４，２３０ １６，２３０ １８，２３０ ２０，２３０ ２２，２３０ ２４，２３０ ２６，２３０ ２８，２３０ ３０，２３０ １０，６２０ １６，６２０ １５，１２０ ６，１２０
８２０，０００ ８３０，０００ １０，４９０ １２，６１０ １４，７３０ １６，７３０ １８，７３０ ２０，７３０ ２２，７３０ ２４，７３０ ２６，７３０ ２８，７３０ ３０，７３０ １０，７４０ １６，７４０ １５，２４０ ６，２４０
８３０，０００ ８４０，０００ １０，８７０ １２，９９０ １５，１１０ １７，２３０ １９，２３０ ２１，２３０ ２３，２３０ ２５，２３０ ２７，２３０ ２９，２３０ ３１，２３０ １０，８６０ １６，８６０ １５，３６０ ６，３６０
８４０，０００ ８５０，０００ １１，２５０ １３，３７０ １５，４９０ １７，６１０ １９，７３０ ２１，７３０ ２３，７３０ ２５，７３０ ２７，７３０ ２９，７３０ ３１，７３０ １０，９８０ １６，９８０ １５，４８０ ６，３６０
８５０，０００ ８６０，０００ １１，６３０ １３，７５０ １５，８７０ １７，９９０ ２０，１１０ ２２，２３０ ２４，２３０ ２６，２３０ ２８，２３０ ３０，２３０ ３２，２３０ １１，１００ １７，１００ １５，６００ ６，３６０
８６０，０００ ８７０，０００ １２，０１０ １４，１３０ １６，２５０ １８，３７０ ２０，４９０ ２２，６１０ ２４，７３０ ２６，７３０ ２８，７３０ ３０，７３０ ３２，７３０ １１，１３０ １７，２２０ １５，７２０ ６，３６０
８７０，０００ ８８０，０００ １２，３９０ １４，５１０ １６，６３０ １８，７５０ ２０，８７０ ２２，９９０ ２５，１１０ ２７，２３０ ２９，２３０ ３１，２３０ ３３，２３０ １１，１３０ １７，３４０ １５，８４０ ６，３６０
８８０，０００ ８９０，０００ １２，７７０ １４，８９０ １７，０１０ １９，１３０ ２１，２５０ ２３，３７０ ２５，４９０ ２７，６１０ ２９，７３０ ３１，７３０ ３３，７３０ １１，１３０ １７，４６０ １５，９００ ６，３６０
８９０，０００ ９００，０００ １３，１５０ １５，２７０ １７，３９０ １９，５１０ ２１，６３０ ２３，７５０ ２５，８７０ ２７，９９０ ３０，１１０ ３２，２３０ ３４，２３０ １１，１３０ １７，４９０ １５，９００ ６，３６０
９００，０００ ９１０，０００ １３，５３０ １５，６５０ １７，７７０ １９，８９０ ２２，０１０ ２４，１３０ ２６，２５０ ２８，３７０ ３０，４９０ ３２，６１０ ３４，７３０ １１，１３０ １７，４９０ １５，９００ ６，３６０
９１０，０００ ９２０，０００ １３，９１０ １６，０３０ １８，１５０ ２０，２７０ ２２，３９０ ２４，５１０ ２６，６３０ ２８，７５０ ３０，８７０ ３２，９９０ ３５，１１０ １１，１３０ １７，４９０ １５，９００ ６，３６０
９２０，０００ ９３０，０００ １４，２９０ １６，４１０ １８，５３０ ２０，６５０ ２２，７７０ ２４，８９０ ２７，０１０ ２９，１３０ ３１，２５０ ３３，３７０ ３５，４９０ １１，１３０ １７，４９０ １５，９００ ６，３６０
９３０，０００ ９４０，０００ １４，６７０ １６，７９０ １８，９１０ ２１，０３０ ２３，１５０ ２５，２７０ ２７，３９０ ２９，５１０ ３１，６３０ ３３，７５０ ３５，８７０ １１，１３０ １７，４９０ １５，９００ ６，３６０
９４０，０００ ９５０，０００ １５，０５０ １７，１７０ １９，２９０ ２１，４１０ ２３，５３０ ２５，６５０ ２７，７７０ ２９，８９０ ３２，０１０ ３４，１３０ ３６，２５０ １１，１３０ １７，４９０ １５，９００ ６，３６０
９５０，０００ ９６０，０００ １５，４３０ １７，５５０ １９，６７０ ２１，７９０ ２３，９１０ ２６，０３０ ２８，１５０ ３０，２７０ ３２，３９０ ３４，５１０ ３６，６３０ １１，１３０ １７，４９０ １５，９００ ６，３６０
９６０，０００ ９７０，０００ １５，８１０ １７，９３０ ２０，０５０ ２２，１７０ ２４，２９０ ２６，４１０ ２８，５３０ ３０，６５０ ３２，７７０ ３４，８９０ ３７，０１０ １１，１３０ １７，４９０ １５，９００ ６，３６０
９７０，０００ ９８０，０００ １６，１９０ １８，３１０ ２０，４３０ ２２，５５０ ２４，６７０ ２６，７９０ ２８，９１０ ３１，０３０ ３３，１５０ ３５，２７０ ３７，３９０ １１，１３０ １７，４９０ １５，９００ ６，３６０
９８０，０００ ９９０，０００ １６，５７０ １８，６９０ ２０，８１０ ２２，９３０ ２５，０５０ ２７，１７０ ２９，２９０ ３１，４１０ ３３，５３０ ３５，６５０ ３７，７７０ １１，１３０ １７，４９０ １５，９００ ６，３６０
９９０，０００ １，０００，０００ １６，９５０ １９，０７０ ２１，１９０ ２３，３１０ ２５，４３０ ２７，５５０ ２９，６７０ ３１，７９０ ３３，９１０ ３６，０３０ ３８，１５０ １１，１３０ １７，４９０ １５，９００ ６，３６０
１，０００，０００ １，０１０，０００ １７，３３０ １９，４５０ ２１，５７０ ２３，６９０ ２５，８１０ ２７，９３０ ３０，０５０ ３２，１７０ ３４，２９０ ３６，４１０ ３８，５３０ １１，１３０ １７，４９０ １５，９００ ６，３６０
１，０１０，０００ １，０２０，０００ １７，３３０ １９，８３０ ２１，９５０ ２４，０７０ ２６，１９０ ２８，３１０ ３０，４３０ ３２，５５０ ３４，６７０ ３６，７９０ ３８，９１０ １１，５１０ １７，８７０ １６，２８０ ６，７４０
１，０２０，０００ １，０３０，０００ １７，３３０ １９，８３０ ２２，３３０ ２４，４５０ ２６，５７０ ２８，６９０ ３０，８１０ ３２，９３０ ３５，０５０ ３７，１７０ ３９，２９０ １１，８９０ １８，２５０ １６，６６０ ７，１２０
１，０３０，０００ １，０４０，０００ １７，３３０ １９，８３０ ２２，３３０ ２４，８３０ ２６，９５０ ２９，０７０ ３１，１９０ ３３，３１０ ３５，４３０ ３７，５５０ ３９，６７０ １２，２７０ １８，６３０ １７，０４０ ７，５００
１，０４０，０００ １，０５０，０００ １７，３３０ １９，８３０ ２２，３３０ ２４，８３０ ２７，３３０ ２９，４５０ ３１，５７０ ３３，６９０ ３５，８１０ ３７，９３０ ４０，０５０ １２，６５０ １９，０１０ １７，４２０ ７，５００
１，０５０，０００ １，０６０，０００ １７，３３０ １９，８３０ ２２，３３０ ２４，８３０ ２７，３３０ ２９，８３０ ３１，９５０ ３４，０７０ ３６，１９０ ３８，３１０ ４０，４３０ １３，０３０ １９，３９０ １７，８００ ７，５００
１，０６０，０００ １，０７０，０００ １７，３３０ １９，８３０ ２２，３３０ ２４，８３０ ２７，３３０ ２９，８３０ ３２，３３０ ３４，４５０ ３６，５７０ ３８，６９０ ４０，８１０ １３，１３０ １９，７７０ １８，１８０ ７，５００
１，０７０，０００ １，０８０，０００ １７，３３０ １９，８３０ ２２，３３０ ２４，８３０ ２７，３３０ ２９，８３０ ３２，３３０ ３４，８３０ ３６，９５０ ３９，０７０ ４１，１９０ １３，１３０ ２０，１５０ １８，５６０ ７，５００
１，０８０，０００ １，０９０，０００ １７，３３０ １９，８３０ ２２，３３０ ２４，８３０ ２７，３３０ ２９，８３０ ３２，３３０ ３４，８３０ ３７，３３０ ３９，４５０ ４１，５７０ １３，１３０ ２０，５３０ １８，７５０ ７，５００
１，０９０，０００ １，１００，０００ １７，３３０ １９，８３０ ２２，３３０ ２４，８３０ ２７，３３０ ２９，８３０ ３２，３３０ ３４，８３０ ３７，３３０ ３９，８３０ ４１，９５０ １３，１３０ ２０，６３０ １８，７５０ ７，５００
１，１００，０００ １，２００，０００ １７，３３０ １９，８３０ ２２，３３０ ２４，８３０ ２７，３３０ ２９，８３０ ３２，３３０ ３４，８３０ ３７，３３０ ３９，８３０ ４２，３３０ １３，１３０ ２０，６３０ １８，７５０ ７，５００
１，２００，０００ １，２１０，０００ １７，８３０ ２０，３３０ ２２，８３０ ２５，３３０ ２７，８３０ ３０，３３０ ３２，８３０ ３５，３３０ ３７，８３０ ４０，３３０ ４２，８３０ １３，１３０ ２０，６３０ １８，７５０ ７，５００
１，２１０，０００ １，２２０，０００ １８，２１０ ２０，８３０ ２３，３３０ ２５，８３０ ２８，３３０ ３０，８３０ ３３，３３０ ３５，８３０ ３８，３３０ ４０，８３０ ４３，３３０ １３，２５０ ２０，７５０ １８，８７０ ７，６２０
１，２２０，０００ １，２３０，０００ １８，５９０ ２１，２１０ ２３，８３０ ２６，３３０ ２８，８３０ ３１，３３０ ３３，８３０ ３６，３３０ ３８，８３０ ４１，３３０ ４３，８３０ １３，３７０ ２０，８７０ １８，９９０ ７，７４０
１，２３０，０００ １，２４０，０００ １８，９７０ ２１，５９０ ２４，２１０ ２６，８３０ ２９，３３０ ３１，８３０ ３４，３３０ ３６，８３０ ３９，３３０ ４１，８３０ ４４，３３０ １３，４９０ ２０，９９０ １９，１１０ ７，８６０
１，２４０，０００ １，２５０，０００ １９，３５０ ２１，９７０ ２４，５９０ ２７，２１０ ２９，８３０ ３２，３３０ ３４，８３０ ３７，３３０ ３９，８３０ ４２，３３０ ４４，８３０ １３，６１０ ２１，１１０ １９，２３０ ７，８６０
１，２５０，０００ １，２６０，０００ １９，７３０ ２２，３５０ ２４，９７０ ２７，５９０ ３０，２１０ ３２，８３０ ３５，３３０ ３７，８３０ ４０，３３０ ４２，８３０ ４５，３３０ １３，７３０ ２１，２３０ １９，３５０ ７，８６０
１，２６０，０００ １，２７０，０００ ２０，１１０ ２２，７３０ ２５，３５０ ２７，９７０ ３０，５９０ ３３，２１０ ３５，８３０ ３８，３３０ ４０，８３０ ４３，３３０ ４５，８３０ １３，７６０ ２１，３５０ １９，４７０ ７，８６０
１，２７０，０００ １，２８０，０００ ２０，４９０ ２３，１１０ ２５，７３０ ２８，３５０ ３０，９７０ ３３，５９０ ３６，２１０ ３８，８３０ ４１，３３０ ４３，８３０ ４６，３３０ １３，７６０ ２１，４７０ １９，５９０ ７，８６０
１，２８０，０００ １，２９０，０００ ２０，８７０ ２３，４９０ ２６，１１０ ２８，７３０ ３１，３５０ ３３，９７０ ３６，５９０ ３９，２１０ ４１，８３０ ４４，３３０ ４６，８３０ １３，７６０ ２１，５９０ １９，６５０ ７，８６０
１，２９０，０００ １，３００，０００ ２１，２５０ ２３，８７０ ２６，４９０ ２９，１１０ ３１，７３０ ３４，３５０ ３６，９７０ ３９，５９０ ４２，２１０ ４４，８３０ ４７，３３０ １３，７６０ ２１，６２０ １９，６５０ ７，８６０
１，３００，０００ １，３１０，０００ ２１，６３０ ２４，２５０ ２６，８７０ ２９，４９０ ３２，１１０ ３４，７３０ ３７，３５０ ３９，９７０ ４２，５９０ ４５，２１０ ４７，８３０ １３，７６０ ２１，６２０ １９，６５０ ７，８６０
１，３１０，０００ １，３２０，０００ ２２，０１０ ２４，６３０ ２７，２５０ ２９，８７０ ３２，４９０ ３５，１１０ ３７，７３０ ４０，３５０ ４２，９７０ ４５，５９０ ４８，２１０ １３，７６０ ２１，６２０ １９，６５０ ７，８６０
１，３２０，０００ １，３３０，０００ ２２，３９０ ２５，０１０ ２７，６３０ ３０，２５０ ３２，８７０ ３５，４９０ ３８，１１０ ４０，７３０ ４３，３５０ ４５，９７０ ４８，５９０ １３，７６０ ２１，６２０ １９，６５０ ７，８６０
１，３３０，０００ １，３４０，０００ ２２，７７０ ２５，３９０ ２８，０１０ ３０，６３０ ３３，２５０ ３５，８７０ ３８，４９０ ４１，１１０ ４３，７３０ ４６，３５０ ４８，９７０ １３，７６０ ２１，６２０ １９，６５０ ７，８６０
１，３４０，０００ １，３５０，０００ ２３，１５０ ２５，７７０ ２８，３９０ ３１，０１０ ３３，６３０ ３６，２５０ ３８，８７０ ４１，４９０ ４４，１１０ ４６，７３０ ４９，３５０ １３，７６０ ２１，６２０ １９，６５０ ７，８６０
１，３５０，０００ １，３６０，０００ ２３，５３０ ２６，１５０ ２８，７７０ ３１，３９０ ３４，０１０ ３６，６３０ ３９，２５０ ４１，８７０ ４４，４９０ ４７，１１０ ４９，７３０ １３，７６０ ２１，６２０ １９，６５０ ７，８６０
１，３６０，０００ １，３７０，０００ ２３，９１０ ２６，５３０ ２９，１５０ ３１，７７０ ３４，３９０ ３７，０１０ ３９，６３０ ４２，２５０ ４４，８７０ ４７，４９０ ５０，１１０ １３，７６０ ２１，６２０ １９，６５０ ７，８６０
（三）
昭和４０年分の所得税の課税総所得金額等 甲 乙 丙
扶養親族等の数 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 ２０歳以上 １９歳 １９歳未満
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
１，３７０，０００ １，３８０，０００ ２４，２９０ ２６，９１０ ２９，５３０ ３２，１５０ ３４，７７０ ３７，３９０ ４０，０１０ ４２，６３０ ４５，２５０ ４７，８７０ ５０，４９０ １３，７６０ ２１，６２０ １９，６５０ ７，８６０
１，３８０，０００ １，３９０，０００ ２４，６７０ ２７，２９０ ２９，９１０ ３２，５３０ ３５，１５０ ３７，７７０ ４０，３９０ ４３，０１０ ４５，６３０ ４８，２５０ ５０，８７０ １３，７６０ ２１，６２０ １９，６５０ ７，８６０
１，３９０，０００ １，４００，０００ ２５，０５０ ２７，６７０ ３０，２９０ ３２，９１０ ３５，５３０ ３８，１５０ ４０，７７０ ４３，３９０ ４６，０１０ ４８，６３０ ５１，２５０ １３，７６０ ２１，６２０ １９，６５０ ７，８６０
１，４００，０００ １，４１０，０００ ２５，４３０ ２８，０５０ ３０，６７０ ３３，２９０ ３５，９１０ ３８，５３０ ４１，１５０ ４３，７７０ ４６，３９０ ４９，０１０ ５１，６３０ １３，７６０ ２１，６２０ １９，６５０ ７，８６０
１，４１０，０００ １，４２０，０００ ２５，８１０ ２８，４３０ ３１，０５０ ３３，６７０ ３６，２９０ ３８，９１０ ４１，５３０ ４４，１５０ ４６，７７０ ４９，３９０ ５２，０１０ １３，７６０ ２１，６２０ １９，６５０ ７，８６０
１，４２０，０００ １，４３０，０００ ２６，１９０ ２８，８１０ ３１，４３０ ３４，０５０ ３６，６７０ ３９，２９０ ４１，９１０ ４４，５３０ ４７，１５０ ４９，７７０ ５２，３９０ １３，７６０ ２１，６２０ １９，６５０ ７，８６０
１，４３０，０００ １，４４０，０００ ２６，５７０ ２９，１９０ ３１，８１０ ３４，４３０ ３７，０５０ ３９，６７０ ４２，２９０ ４４，９１０ ４７，５３０ ５０，１５０ ５２，７７０ １３，７６０ ２１，６２０ １９，６５０ ７，８６０
１，４４０，０００ １，４５０，０００ ２６，９５０ ２９，５７０ ３２，１９０ ３４，８１０ ３７，４３０ ４０，０５０ ４２，６７０ ４５，２９０ ４７，９１０ ５０，５３０ ５３，１５０ １３，７６０ ２１，６２０ １９，６５０ ７，８６０
１，４５０，０００ １，４６０，０００ ２７，３３０ ２９，９５０ ３２，５７０ ３５，１９０ ３７，８１０ ４０，４３０ ４３，０５０ ４５，６７０ ４８，２９０ ５０，９１０ ５３，５３０ １３，７６０ ２１，６２０ １９，６５０ ７，８６０
１，４６０，０００ １，４７０，０００ ２７，７１０ ３０，３３０ ３２，９５０ ３５，５７０ ３８，１９０ ４０，８１０ ４３，４３０ ４６，０５０ ４８，６７０ ５１，２９０ ５３，９１０ １３，７６０ ２１，６２０ １９，６５０ ７，８６０
１，４７０，０００ １，４８０，０００ ２８，０９０ ３０，７１０ ３３，３３０ ３５，９５０ ３８，５７０ ４１，１９０ ４３，８１０ ４６，４３０ ４９，０５０ ５１，６７０ ５４，２９０ １３，７６０ ２１，６２０ １９，６５０ ７，８６０
１，４８０，０００ １，４９０，０００ ２８，４７０ ３１，０９０ ３３，７１０ ３６，３３０ ３８，９５０ ４１，５７０ ４４，１９０ ４６，８１０ ４９，４３０ ５２，０５０ ５４，６７０ １３，７６０ ２１，６２０ １９，６５０ ７，８６０
１，４９０，０００ １，５００，０００ ２８，８５０ ３１，４７０ ３４，０９０ ３６，７１０ ３９，３３０ ４１，９５０ ４４，５７０ ４７，１９０ ４９，８１０ ５２，４３０ ５５，０５０ １３，７６０ ２１，６２０ １９，６５０ ７，８６０
１，５００，０００ １，５１０，０００ ２９，２３０ ３１，８５０ ３４，４７０ ３７，０９０ ３９，７１０ ４２，３３０ ４４，９５０ ４７，５７０ ５０，１９０ ５２，８１０ ５５，４３０ １３，７６０ ２１，６２０ １９，６５０ ７，８６０
１，５１０，０００ １，５２０，０００ ２９，２３０ ３２，２３０ ３４，８５０ ３７，４７０ ４０，０９０ ４２，７１０ ４５，３３０ ４７，９５０ ５０，５７０ ５３，１９０ ５５，８１０ １４，１４０ ２２，０００ ２０，０３０ ８，２４０
１，５２０，０００ １，５３０，０００ ２９，２３０ ３２，２３０ ３５，２３０ ３７，８５０ ４０，４７０ ４３，０９０ ４５，７１０ ４８，３３０ ５０，９５０ ５３，５７０ ５６，１９０ １４，５２０ ２２，３８０ ２０，４１０ ８，６２０
１，５３０，０００ １，５４０，０００ ２９，２３０ ３２，２３０ ３５，２３０ ３８，２３０ ４０，８５０ ４３，４７０ ４６，０９０ ４８，７１０ ５１，３３０ ５３，９５０ ５６，５７０ １４，９００ ２２，７６０ ２０，７９０ ９，０００
１，５４０，０００ １，５５０，０００ ２９，２３０ ３２，２３０ ３５，２３０ ３８，２３０ ４１，２３０ ４３，８５０ ４６，４７０ ４９，０９０ ５１，７１０ ５４，３３０ ５６，９５０ １５，２８０ ２３，１４０ ２１，１７０ ９，０００
１，５５０，０００ １，５６０，０００ ２９，２３０ ３２，２３０ ３５，２３０ ３８，２３０ ４１，２３０ ４４，２３０ ４６，８５０ ４９，４７０ ５２，０９０ ５４，７１０ ５７，３３０ １５，６６０ ２３，５２０ ２１，５５０ ９，０００
１，５６０，０００ １，５７０，０００ ２９，２３０ ３２，２３０ ３５，２３０ ３８，２３０ ４１，２３０ ４４，２３０ ４７，２３０ ４９，８５０ ５２，４７０ ５５，０９０ ５７，７１０ １５，７５０ ２３，９００ ２１，９３０ ９，０００
１，５７０，０００ １，５８０，０００ ２９，２３０ ３２，２３０ ３５，２３０ ３８，２３０ ４１，２３０ ４４，２３０ ４７，２３０ ５０，２３０ ５２，８５０ ５５，４７０ ５８，０９０ １５，７５０ ２４，２８０ ２２，３１０ ９，０００
１，５８０，０００ １，５９０，０００ ２９，２３０ ３２，２３０ ３５，２３０ ３８，２３０ ４１，２３０ ４４，２３０ ４７，２３０ ５０，２３０ ５３，２３０ ５５，８５０ ５８，４７０ １５，７５０ ２４，６６０ ２２，５００ ９，０００
１，５９０，０００ １，６００，０００ ２９，２３０ ３２，２３０ ３５，２３０ ３８，２３０ ４１，２３０ ４４，２３０ ４７，２３０ ５０，２３０ ５３，２３０ ５６，２３０ ５８，８５０ １５，７５０ ２４，７５０ ２２，５００ ９，０００
１，６００，０００ １，８００，０００ ２９，２３０ ３２，２３０ ３５，２３０ ３８，２３０ ４１，２３０ ４４，２３０ ４７，２３０ ５０，２３０ ５３，２３０ ５６，２３０ ５９，２３０ １５，７５０ ２４，７５０ ２２，５００ ９，０００
１，８００，０００ １，８１０，０００ ２９，７３０ ３２，７３０ ３５，７３０ ３８，７３０ ４１，７３０ ４４，７３０ ４７，７３０ ５０，７３０ ５３，７３０ ５６，７３０ ５９，７３０ １５，７５０ ２４，７５０ ２２，５００ ９，０００
１，８１０，０００ １，８２０，０００ ３０，１１０ ３３，２３０ ３６，２３０ ３９，２３０ ４２，２３０ ４５，２３０ ４８，２３０ ５１，２３０ ５４，２３０ ５７，２３０ ６０，２３０ １５，８７０ ２４，８７０ ２２，６２０ ９，１２０
１，８２０，０００ １，８３０，０００ ３０，４９０ ３３，６１０ ３６，７３０ ３９，７３０ ４２，７３０ ４５，７３０ ４８，７３０ ５１，７３０ ５４，７３０ ５７，７３０ ６０，７３０ １５，９９０ ２４，９９０ ２２，７４０ ９，２４０
１，８３０，０００ １，８４０，０００ ３０，８７０ ３３，９９０ ３７，１１０ ４０，２３０ ４３，２３０ ４６，２３０ ４９，２３０ ５２，２３０ ５５，２３０ ５８，２３０ ６１，２３０ １６，１１０ ２５，１１０ ２２，８６０ ９，３６０
１，８４０，０００ １，８５０，０００ ３１，２５０ ３４，３７０ ３７，４９０ ４０，６１０ ４３，７３０ ４６，７３０ ４９，７３０ ５２，７３０ ５５，７３０ ５８，７３０ ６１，７３０ １６，２３０ ２５，２３０ ２２，９８０ ９，３６０
１，８５０，０００ １，８６０，０００ ３１，６３０ ３４，７５０ ３７，８７０ ４０，９９０ ４４，１１０ ４７，２３０ ５０，２３０ ５３，２３０ ５６，２３０ ５９，２３０ ６２，２３０ １６，３５０ ２５，３５０ ２３，１００ ９，３６０
１，８６０，０００ １，８７０，０００ ３２，０１０ ３５，１３０ ３８，２５０ ４１，３７０ ４４，４９０ ４７，６１０ ５０，７３０ ５３，７３０ ５６，７３０ ５９，７３０ ６２，７３０ １６，３８０ ２５，４７０ ２３，２２０ ９，３６０
１，８７０，０００ １，８８０，０００ ３２，３９０ ３５，５１０ ３８，６３０ ４１，７５０ ４４，８７０ ４７，９９０ ５１，１１０ ５４，２３０ ５７，２３０ ６０，２３０ ６３，２３０ １６，３８０ ２５，５９０ ２３，３４０ ９，３６０
１，８８０，０００ １，８９０，０００ ３２，７７０ ３５，８９０ ３９，０１０ ４２，１３０ ４５，２５０ ４８，３７０ ５１，４９０ ５４，６１０ ５７，７３０ ６０，７３０ ６３，７３０ １６，３８０ ２５，７１０ ２３，４００ ９，３６０
１，８９０，０００ １，９００，０００ ３３，１５０ ３６，２７０ ３９，３９０ ４２，５１０ ４５，６３０ ４８，７５０ ５１，８７０ ５４，９９０ ５８，１１０ ６１，２３０ ６４，２３０ １６，３８０ ２５，７４０ ２３，４００ ９，３６０
１，９００，０００ １，９１０，０００ ３３，５３０ ３６，６５０ ３９，７７０ ４２，８９０ ４６，０１０ ４９，１３０ ５２，２５０ ５５，３７０ ５８，４９０ ６１，６１０ ６４，７３０ １６，３８０ ２５，７４０ ２３，４００ ９，３６０
１，９１０，０００ １，９２０，０００ ３３，９１０ ３７，０３０ ４０，１５０ ４３，２７０ ４６，３９０ ４９，５１０ ５２，６３０ ５５，７５０ ５８，８７０ ６１，９９０ ６５，１１０ １６，３８０ ２５，７４０ ２３，４００ ９，３６０
１，９２０，０００ １，９３０，０００ ３４，２９０ ３７，４１０ ４０，５３０ ４３，６５０ ４６，７７０ ４９，８９０ ５３，０１０ ５６，１３０ ５９，２５０ ６２，３７０ ６５，４９０ １６，３８０ ２５，７４０ ２３，４００ ９，３６０
１，９３０，０００ １，９４０，０００ ３４，６７０ ３７，７９０ ４０，９１０ ４４，０３０ ４７，１５０ ５０，２７０ ５３，３９０ ５６，５１０ ５９，６３０ ６２，７５０ ６５，８７０ １６，３８０ ２５，７４０ ２３，４００ ９，３６０
１，９４０，０００ １，９５０，０００ ３５，０５０ ３８，１７０ ４１，２９０ ４４，４１０ ４７，５３０ ５０，６５０ ５３，７７０ ５６，８９０ ６０，０１０ ６３，１３０ ６６，２５０ １６，３８０ ２５，７４０ ２３，４００ ９，３６０
１，９５０，０００ １，９６０，０００ ３５，４３０ ３８，５５０ ４１，６７０ ４４，７９０ ４７，９１０ ５１，０３０ ５４，１５０ ５７，２７０ ６０，３９０ ６３，５１０ ６６，６３０ １６，３８０ ２５，７４０ ２３，４００ ９，３６０
１，９６０，０００ １，９７０，０００ ３５，８１０ ３８，９３０ ４２，０５０ ４５，１７０ ４８，２９０ ５１，４１０ ５４，５３０ ５７，６５０ ６０，７７０ ６３，８９０ ６７，０１０ １６，３８０ ２５，７４０ ２３，４００ ９，３６０
１，９７０，０００ １，９８０，０００ ３６，１９０ ３９，３１０ ４２，４３０ ４５，５５０ ４８，６７０ ５１，７９０ ５４，９１０ ５８，０３０ ６１，１５０ ６４，２７０ ６７，３９０ １６，３８０ ２５，７４０ ２３，４００ ９，３６０
１，９８０，０００ １，９９０，０００ ３６，５７０ ３９，６９０ ４２，８１０ ４５，９３０ ４９，０５０ ５２，１７０ ５５，２９０ ５８，４１０ ６１，５３０ ６４，６５０ ６７，７７０ １６，３８０ ２５，７４０ ２３，４００ ９，３６０
１，９９０，０００ ２，０００，０００ ３６，９５０ ４０，０７０ ４３，１９０ ４６，３１０ ４９，４３０ ５２，５５０ ５５，６７０ ５８，７９０ ６１，９１０ ６５，０３０ ６８，１５０ １６，３８０ ２５，７４０ ２３，４００ ９，３６０
２，０００，０００ ２，０１０，０００ ３７，３３０ ４０，４５０ ４３，５７０ ４６，６９０ ４９，８１０ ５２，９３０ ５６，０５０ ５９，１７０ ６２，２９０ ６５，４１０ ６８，５３０ １６，３８０ ２５，７４０ ２３，４００ ９，３６０
２，０１０，０００ ２，０２０，０００ ３７，７１０ ４０，８３０ ４３，９５０ ４７，０７０ ５０，１９０ ５３，３１０ ５６，４３０ ５９，５５０ ６２，６７０ ６５，７９０ ６８，９１０ １６，３８０ ２５，７４０ ２３，４００ ９，３６０
２，０２０，０００ ２，０３０，０００ ３８，０９０ ４１，２１０ ４４，３３０ ４７，４５０ ５０，５７０ ５３，６９０ ５６，８１０ ５９，９３０ ６３，０５０ ６６，１７０ ６９，２９０ １６，３８０ ２５，７４０ ２３，４００ ９，３６０
２，０３０，０００ ２，０４０，０００ ３８，４７０ ４１，５９０ ４４，７１０ ４７，８３０ ５０，９５０ ５４，０７０ ５７，１９０ ６０，３１０ ６３，４３０ ６６，５５０ ６９，６７０ １６，３８０ ２５，７４０ ２３，４００ ９，３６０
２，０４０，０００ ２，０５０，０００ ３８，８５０ ４１，９７０ ４５，０９０ ４８，２１０ ５１，３３０ ５４，４５０ ５７，５７０ ６０，６９０ ６３，８１０ ６６，９３０ ７０，０５０ １６，３８０ ２５，７４０ ２３，４００ ９，３６０
２，０５０，０００ ２，０６０，０００ ３９，２３０ ４２，３５０ ４５，４７０ ４８，５９０ ５１，７１０ ５４，８３０ ５７，９５０ ６１，０７０ ６４，１９０ ６７，３１０ ７０，４３０ １６，３８０ ２５，７４０ ２３，４００ ９，３６０
（四）
昭和４０年分の所得税の課税総所得金額等 甲 乙 丙
扶養親族等の数 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 ２０歳以上 １９歳 １９歳未満
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
２，０６０，０００ ２，０７０，０００ ３９，６１０ ４２，７３０ ４５，８５０ ４８，９７０ ５２，０９０ ５５，２１０ ５８，３３０ ６１，４５０ ６４，５７０ ６７，６９０ ７０，８１０ １６，３８０ ２５，７４０ ２３，４００ ９，３６０
２，０７０，０００ ２，０８０，０００ ３９，９９０ ４３，１１０ ４６，２３０ ４９，３５０ ５２，４７０ ５５，５９０ ５８，７１０ ６１，８３０ ６４，９５０ ６８，０７０ ７１，１９０ １６，３８０ ２５，７４０ ２３，４００ ９，３６０
２，０８０，０００ ２，０９０，０００ ４０，３７０ ４３，４９０ ４６，６１０ ４９，７３０ ５２，８５０ ５５，９７０ ５９，０９０ ６２，２１０ ６５，３３０ ６８，４５０ ７１，５７０ １６，３８０ ２５，７４０ ２３，４００ ９，３６０
２，０９０，０００ ２，１００，０００ ４０，７５０ ４３，８７０ ４６，９９０ ５０，１１０ ５３，２３０ ５６，３５０ ５９，４７０ ６２，５９０ ６５，７１０ ６８，８３０ ７１，９５０ １６，３８０ ２５，７４０ ２３，４００ ９，３６０
２，１００，０００ ２，１１０，０００ ４１，１３０ ４４，２５０ ４７，３７０ ５０，４９０ ５３，６１０ ５６，７３０ ５９，８５０ ６２，９７０ ６６，０９０ ６９，２１０ ７２，３３０ １６，３８０ ２５，７４０ ２３，４００ ９，３６０
２，１１０，０００ ２，１２０，０００ ４１，５１０ ４４，６３０ ４７，７５０ ５０，８７０ ５３，９９０ ５７，１１０ ６０，２３０ ６３，３５０ ６６，４７０ ６９，５９０ ７２，７１０ １６，３８０ ２５，７４０ ２３，４００ ９，３６０
２，１２０，０００ ２，１３０，０００ ４１，８９０ ４５，０１０ ４８，１３０ ５１，２５０ ５４，３７０ ５７，４９０ ６０，６１０ ６３，７３０ ６６，８５０ ６９，９７０ ７３，０９０ １６，３８０ ２５，７４０ ２３，４００ ９，３６０
２，１３０，０００ ２，１４０，０００ ４２，２７０ ４５，３９０ ４８，５１０ ５１，６３０ ５４，７５０ ５７，８７０ ６０，９９０ ６４，１１０ ６７，２３０ ７０，３５０ ７３，４７０ １６，３８０ ２５，７４０ ２３，４００ ９，３６０
２，１４０，０００ ２，１５０，０００ ４２，６５０ ４５，７７０ ４８，８９０ ５２，０１０ ５５，１３０ ５８，２５０ ６１，３７０ ６４，４９０ ６７，６１０ ７０，７３０ ７３，８５０ １６，３８０ ２５，７４０ ２３，４００ ９，３６０
２，１５０，０００ ２，１６０，０００ ４３，０３０ ４６，１５０ ４９，２７０ ５２，３９０ ５５，５１０ ５８，６３０ ６１，７５０ ６４，８７０ ６７，９９０ ７１，１１０ ７４，２３０ １６，３８０ ２５，７４０ ２３，４００ ９，３６０
２，１６０，０００ ２，１７０，０００ ４３，４１０ ４６，５３０ ４９，６５０ ５２，７７０ ５５，８９０ ５９，０１０ ６２，１３０ ６５，２５０ ６８，３７０ ７１，４９０ ７４，６１０ １６，３８０ ２５，７４０ ２３，４００ ９，３６０
２，１７０，０００ ２，１８０，０００ ４３，７９０ ４６，９１０ ５０，０３０ ５３，１５０ ５６，２７０ ５９，３９０ ６２，５１０ ６５，６３０ ６８，７５０ ７１，８７０ ７４，９９０ １６，３８０ ２５，７４０ ２３，４００ ９，３６０
２，１８０，０００ ２，１９０，０００ ４４，１７０ ４７，２９０ ５０，４１０ ５３，５３０ ５６，６５０ ５９，７７０ ６２，８９０ ６６，０１０ ６９，１３０ ７２，２５０ ７５，３７０ １６，３８０ ２５，７４０ ２３，４００ ９，３６０
２，１９０，０００ ２，２００，０００ ４４，５５０ ４７，６７０ ５０，７９０ ５３，９１０ ５７，０３０ ６０，１５０ ６３，２７０ ６６，３９０ ６９，５１０ ７２，６３０ ７５，７５０ １６，３８０ ２５，７４０ ２３，４００ ９，３６０
２，２００，０００ ２，２１０，０００ ４４，９３０ ４８，０５０ ５１，１７０ ５４，２９０ ５７，４１０ ６０，５３０ ６３，６５０ ６６，７７０ ６９，８９０ ７３，０１０ ７６，１３０ １６，３８０ ２５，７４０ ２３，４００ ９，３６０
２，２１０，０００ ２，２２０，０００ ４４，９３０ ４８，４３０ ５１，５５０ ５４，６７０ ５７，７９０ ６０，９１０ ６４，０３０ ６７，１５０ ７０，２７０ ７３，３９０ ７６，５１０ １６，７６０ ２６，１２０ ２３，７８０ ９，７４０
２，２２０，０００ ２，２３０，０００ ４４，９３０ ４８，４３０ ５１，９３０ ５５，０５０ ５８，１７０ ６１，２９０ ６４，４１０ ６７，５３０ ７０，６５０ ７３，７７０ ７６，８９０ １７，１４０ ２６，５００ ２４，１６０ １０，１２０
２，２３０，０００ ２，２４０，０００ ４４，９３０ ４８，４３０ ５１，９３０ ５５，４３０ ５８，５５０ ６１，６７０ ６４，７９０ ６７，９１０ ７１，０３０ ７４，１５０ ７７，２７０ １７，５２０ ２６，８８０ ２４，５４０ １０，５００
２，２４０，０００ ２，２５０，０００ ４４，９３０ ４８，４３０ ５１，９３０ ５５，４３０ ５８，９３０ ６２，０５０ ６５，１７０ ６８，２９０ ７１，４１０ ７４，５３０ ７７，６５０ １７，９００ ２７，２６０ ２４，９２０ １０，５００
２，２５０，０００ ２，２６０，０００ ４４，９３０ ４８，４３０ ５１，９３０ ５５，４３０ ５８，９３０ ６２，４３０ ６５，５５０ ６８，６７０ ７１，７９０ ７４，９１０ ７８，０３０ １８，２８０ ２７，６４０ ２５，３００ １０，５００
２，２６０，０００ ２，２７０，０００ ４４，９３０ ４８，４３０ ５１，９３０ ５５，４３０ ５８，９３０ ６２，４３０ ６５，９３０ ６９，０５０ ７２，１７０ ７５，２９０ ７８，４１０ １８，３８０ ２８，０２０ ２５，６８０ １０，５００
２，２７０，０００ ２，２８０，０００ ４４，９３０ ４８，４３０ ５１，９３０ ５５，４３０ ５８，９３０ ６２，４３０ ６５，９３０ ６９，４３０ ７２，５５０ ７５，６７０ ７８，７９０ １８，３８０ ２８，４００ ２６，０６０ １０，５００
２，２８０，０００ ２，２９０，０００ ４４，９３０ ４８，４３０ ５１，９３０ ５５，４３０ ５８，９３０ ６２，４３０ ６５，９３０ ６９，４３０ ７２，９３０ ７６，０５０ ７９，１７０ １８，３８０ ２８，７８０ ２６，２５０ １０，５００
２，２９０，０００ ２，３００，０００ ４４，９３０ ４８，４３０ ５１，９３０ ５５，４３０ ５８，９３０ ６２，４３０ ６５，９３０ ６９，４３０ ７２，９３０ ７６，４３０ ７９，５５０ １８，３８０ ２８，８８０ ２６，２５０ １０，５００
２，３００，０００ ２，５００，０００ ４４，９３０ ４８，４３０ ５１，９３０ ５５，４３０ ５８，９３０ ６２，４３０ ６５，９３０ ６９，４３０ ７２，９３０ ７６，４３０ ７９，９３０ １８，３８０ ２８，８８０ ２６，２５０ １０，５００
２，５００，０００ ２，５１０，０００ ４５，４３０ ４８，９３０ ５２，４３０ ５５，９３０ ５９，４３０ ６２，９３０ ６６，４３０ ６９，９３０ ７３，４３０ ７６，９３０ ８０，４３０ １８，３８０ ２８，８８０ ２６，２５０ １０，５００
２，５１０，０００ ２，５２０，０００ ４５，８１０ ４９，４３０ ５２，９３０ ５６，４３０ ５９，９３０ ６３，４３０ ６６，９３０ ７０，４３０ ７３，９３０ ７７，４３０ ８０，９３０ １８，５００ ２９，０００ ２６，３７０ １０，６２０
２，５２０，０００ ２，５３０，０００ ４６，１９０ ４９，８１０ ５３，４３０ ５６，９３０ ６０，４３０ ６３，９３０ ６７，４３０ ７０，９３０ ７４，４３０ ７７，９３０ ８１，４３０ １８，６２０ ２９，１２０ ２６，４９０ １０，７４０
２，５３０，０００ ２，５４０，０００ ４６，５７０ ５０，１９０ ５３，８１０ ５７，４３０ ６０，９３０ ６４，４３０ ６７，９３０ ７１，４３０ ７４，９３０ ７８，４３０ ８１，９３０ １８，７４０ ２９，２４０ ２６，６１０ １０，８６０
２，５４０，０００ ２，５５０，０００ ４６，９５０ ５０，５７０ ５４，１９０ ５７，８１０ ６１，４３０ ６４，９３０ ６８，４３０ ７１，９３０ ７５，４３０ ７８，９３０ ８２，４３０ １８，８６０ ２９，３６０ ２６，７３０ １０，８６０
２，５５０，０００ ２，５６０，０００ ４７，３３０ ５０，９５０ ５４，５７０ ５８，１９０ ６１，８１０ ６５，４３０ ６８，９３０ ７２，４３０ ７５，９３０ ７９，４３０ ８２，９３０ １８，９８０ ２９，４８０ ２６，８５０ １０，８６０
２，５６０，０００ ２，５７０，０００ ４７，７１０ ５１，３３０ ５４，９５０ ５８，５７０ ６２，１９０ ６５，８１０ ６９，４３０ ７２，９３０ ７６，４３０ ７９，９３０ ８３，４３０ １９，０１０ ２９，６００ ２６，９７０ １０，８６０
２，５７０，０００ ２，５８０，０００ ４８，０９０ ５１，７１０ ５５，３３０ ５８，９５０ ６２，５７０ ６６，１９０ ６９，８１０ ７３，４３０ ７６，９３０ ８０，４３０ ８３，９３０ １９，０１０ ２９，７２０ ２７，０９０ １０，８６０
２，５８０，０００ ２，５９０，０００ ４８，４７０ ５２，０９０ ５５，７１０ ５９，３３０ ６２，９５０ ６６，５７０ ７０，１９０ ７３，８１０ ７７，４３０ ８０，９３０ ８４，４３０ １９，０１０ ２９，８４０ ２７，１５０ １０，８６０
２，５９０，０００ ２，６００，０００ ４８，８５０ ５２，４７０ ５６，０９０ ５９，７１０ ６３，３３０ ６６，９５０ ７０，５７０ ７４，１９０ ７７，８１０ ８１，４３０ ８４，９３０ １９，０１０ ２９，８７０ ２７，１５０ １０，８６０
２，６００，０００ ２，６１０，０００ ４９，２３０ ５２，８５０ ５６，４７０ ６０，０９０ ６３，７１０ ６７，３３０ ７０，９５０ ７４，５７０ ７８，１９０ ８１，８１０ ８５，４３０ １９，０１０ ２９，８７０ ２７，１５０ １０，８６０
２，６１０，０００ ２，６２０，０００ ４９，６１０ ５３，２３０ ５６，８５０ ６０，４７０ ６４，０９０ ６７，７１０ ７１，３３０ ７４，９５０ ７８，５７０ ８２，１９０ ８５，８１０ １９，０１０ ２９，８７０ ２７，１５０ １０，８６０
２，６２０，０００ ２，６３０，０００ ４９，９９０ ５３，６１０ ５７，２３０ ６０，８５０ ６４，４７０ ６８，０９０ ７１，７１０ ７５，３３０ ７８，９５０ ８２，５７０ ８６，１９０ １９，０１０ ２９，８７０ ２７，１５０ １０，８６０
２，６３０，０００ ２，６４０，０００ ５０，３７０ ５３，９９０ ５７，６１０ ６１，２３０ ６４，８５０ ６８，４７０ ７２，０９０ ７５，７１０ ７９，３３０ ８２，９５０ ８６，５７０ １９，０１０ ２９，８７０ ２７，１５０ １０，８６０
２，６４０，０００ ２，６５０，０００ ５０，７５０ ５４，３７０ ５７，９９０ ６１，６１０ ６５，２３０ ６８，８５０ ７２，４７０ ７６，０９０ ７９，７１０ ８３，３３０ ８６，９５０ １９，０１０ ２９，８７０ ２７，１５０ １０，８６０
２，６５０，０００ ２，６６０，０００ ５１，１３０ ５４，７５０ ５８，３７０ ６１，９９０ ６５，６１０ ６９，２３０ ７２，８５０ ７６，４７０ ８０，０９０ ８３，７１０ ８７，３３０ １９，０１０ ２９，８７０ ２７，１５０ １０，８６０
２，６６０，０００ ２，６７０，０００ ５１，５１０ ５５，１３０ ５８，７５０ ６２，３７０ ６５，９９０ ６９，６１０ ７３，２３０ ７６，８５０ ８０，４７０ ８４，０９０ ８７，７１０ １９，０１０ ２９，８７０ ２７，１５０ １０，８６０
２，６７０，０００ ２，６８０，０００ ５１，８９０ ５５，５１０ ５９，１３０ ６２，７５０ ６６，３７０ ６９，９９０ ７３，６１０ ７７，２３０ ８０，８５０ ８４，４７０ ８８，０９０ １９，０１０ ２９，８７０ ２７，１５０ １０，８６０
２，６８０，０００ ２，６９０，０００ ５２，２７０ ５５，８９０ ５９，５１０ ６３，１３０ ６６，７５０ ７０，３７０ ７３，９９０ ７７，６１０ ８１，２３０ ８４，８５０ ８８，４７０ １９，０１０ ２９，８７０ ２７，１５０ １０，８６０
２，６９０，０００ ２，７００，０００ ５２，６５０ ５６，２７０ ５９，８９０ ６３，５１０ ６７，１３０ ７０，７５０ ７４，３７０ ７７，９９０ ８１，６１０ ８５，２３０ ８８，８５０ １９，０１０ ２９，８７０ ２７，１５０ １０，８６０
２，７００，０００ ２，７１０，０００ ５３，０３０ ５６，６５０ ６０，２７０ ６３，８９０ ６７，５１０ ７１，１３０ ７４，７５０ ７８，３７０ ８１，９９０ ８５，６１０ ８９，２３０ １９，０１０ ２９，８７０ ２７，１５０ １０，８６０
２，７１０，０００ ２，７２０，０００ ５３，４１０ ５７，０３０ ６０，６５０ ６４，２７０ ６７，８９０ ７１，５１０ ７５，１３０ ７８，７５０ ８２，３７０ ８５，９９０ ８９，６１０ １９，０１０ ２９，８７０ ２７，１５０ １０，８６０
２，７２０，０００ ２，７３０，０００ ５３，７９０ ５７，４１０ ６１，０３０ ６４，６５０ ６８，２７０ ７１，８９０ ７５，５１０ ７９，１３０ ８２，７５０ ８６，３７０ ８９，９９０ １９，０１０ ２９，８７０ ２７，１５０ １０，８６０
２，７３０，０００ ２，７４０，０００ ５４，１７０ ５７，７９０ ６１，４１０ ６５，０３０ ６８，６５０ ７２，２７０ ７５，８９０ ７９，５１０ ８３，１３０ ８６，７５０ ９０，３７０ １９，０１０ ２９，８７０ ２７，１５０ １０，８６０
２，７４０，０００ ２，７５０，０００ ５４，５５０ ５８，１７０ ６１，７９０ ６５，４１０ ６９，０３０ ７２，６５０ ７６，２７０ ７９，８９０ ８３，５１０ ８７，１３０ ９０，７５０ １９，０１０ ２９，８７０ ２７，１５０ １０，８６０
（五）
昭和４０年分の所得税の課税総所得金額等 甲 乙 丙
扶養親族等の数 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 ２０歳以上 １９歳 １９歳未満
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
２，７５０，０００ ２，７６０，０００ ５４，９３０ ５８，５５０ ６２，１７０ ６５，７９０ ６９，４１０ ７３，０３０ ７６，６５０ ８０，２７０ ８３，８９０ ８７，５１０ ９１，１３０ １９，０１０ ２９，８７０ ２７，１５０ １０，８６０
２，７６０，０００ ２，７７０，０００ ５５，３１０ ５８，９３０ ６２，５５０ ６６，１７０ ６９，７９０ ７３，４１０ ７７，０３０ ８０，６５０ ８４，２７０ ８７，８９０ ９１，５１０ １９，０１０ ２９，８７０ ２７，１５０ １０，８６０
２，７７０，０００ ２，７８０，０００ ５５，６９０ ５９，３１０ ６２，９３０ ６６，５５０ ７０，１７０ ７３，７９０ ７７，４１０ ８１，０３０ ８４，６５０ ８８，２７０ ９１，８９０ １９，０１０ ２９，８７０ ２７，１５０ １０，８６０
２，７８０，０００ ２，７９０，０００ ５６，０７０ ５９，６９０ ６３，３１０ ６６，９３０ ７０，５５０ ７４，１７０ ７７，７９０ ８１，４１０ ８５，０３０ ８８，６５０ ９２，２７０ １９，０１０ ２９，８７０ ２７，１５０ １０，８６０
２，７９０，０００ ２，８００，０００ ５６，４５０ ６０，０７０ ６３，６９０ ６７，３１０ ７０，９３０ ７４，５５０ ７８，１７０ ８１，７９０ ８５，４１０ ８９，０３０ ９２，６５０ １９，０１０ ２９，８７０ ２７，１５０ １０，８６０
２，８００，０００ ２，８１０，０００ ５６，８３０ ６０，４５０ ６４，０７０ ６７，６９０ ７１，３１０ ７４，９３０ ７８，５５０ ８２，１７０ ８５，７９０ ８９，４１０ ９３，０３０ １９，０１０ ２９，８７０ ２７，１５０ １０，８６０
２，８１０，０００ ２，８２０，０００ ５７，２１０ ６０，８３０ ６４，４５０ ６８，０７０ ７１，６９０ ７５，３１０ ７８，９３０ ８２，５５０ ８６，１７０ ８９，７９０ ９３，４１０ １９，０１０ ２９，８７０ ２７，１５０ １０，８６０
２，８２０，０００ ２，８３０，０００ ５７，５９０ ６１，２１０ ６４，８３０ ６８，４５０ ７２，０７０ ７５，６９０ ７９，３１０ ８２，９３０ ８６，５５０ ９０，１７０ ９３，７９０ １９，０１０ ２９，８７０ ２７，１５０ １０，８６０
２，８３０，０００ ２，８４０，０００ ５７，９７０ ６１，５９０ ６５，２１０ ６８，８３０ ７２，４５０ ７６，０７０ ７９，６９０ ８３，３１０ ８６，９３０ ９０，５５０ ９４，１７０ １９，０１０ ２９，８７０ ２７，１５０ １０，８６０
２，８４０，０００ ２，８５０，０００ ５８，３５０ ６１，９７０ ６５，５９０ ６９，２１０ ７２，８３０ ７６，４５０ ８０，０７０ ８３，６９０ ８７，３１０ ９０，９３０ ９４，５５０ １９，０１０ ２９，８７０ ２７，１５０ １０，８６０
２，８５０，０００ ２，８６０，０００ ５８，７３０ ６２，３５０ ６５，９７０ ６９，５９０ ７３，２１０ ７６，８３０ ８０，４５０ ８４，０７０ ８７，６９０ ９１，３１０ ９４，９３０ １９，０１０ ２９，８７０ ２７，１５０ １０，８６０
２，８６０，０００ ２，８７０，０００ ５９，１１０ ６２，７３０ ６６，３５０ ６９，９７０ ７３，５９０ ７７，２１０ ８０，８３０ ８４，４５０ ８８，０７０ ９１，６９０ ９５，３１０ １９，０１０ ２９，８７０ ２７，１５０ １０，８６０
２，８７０，０００ ２，８８０，０００ ５９，４９０ ６３，１１０ ６６，７３０ ７０，３５０ ７３，９７０ ７７，５９０ ８１，２１０ ８４，８３０ ８８，４５０ ９２，０７０ ９５，６９０ １９，０１０ ２９，８７０ ２７，１５０ １０，８６０
２，８８０，０００ ２，８９０，０００ ５９，８７０ ６３，４９０ ６７，１１０ ７０，７３０ ７４，３５０ ７７，９７０ ８１，５９０ ８５，２１０ ８８，８３０ ９２，４５０ ９６，０７０ １９，０１０ ２９，８７０ ２７，１５０ １０，８６０
２，８９０，０００ ２，９００，０００ ６０，２５０ ６３，８７０ ６７，４９０ ７１，１１０ ７４，７３０ ７８，３５０ ８１，９７０ ８５，５９０ ８９，２１０ ９２，８３０ ９６，４５０ １９，０１０ ２９，８７０ ２７，１５０ １０，８６０
２，９００，０００ ２，９１０，０００ ６０，６３０ ６４，２５０ ６７，８７０ ７１，４９０ ７５，１１０ ７８，７３０ ８２，３５０ ８５，９７０ ８９，５９０ ９３，２１０ ９６，８３０ １９，０１０ ２９，８７０ ２７，１５０ １０，８６０
２，９１０，０００ ２，９２０，０００ ６１，０１０ ６４，６３０ ６８，２５０ ７１，８７０ ７５，４９０ ７９，１１０ ８２，７３０ ８６，３５０ ８９，９７０ ９３，５９０ ９７，２１０ １９，０１０ ２９，８７０ ２７，１５０ １０，８６０
２，９２０，０００ ２，９３０，０００ ６１，３９０ ６５，０１０ ６８，６３０ ７２，２５０ ７５，８７０ ７９，４９０ ８３，１１０ ８６，７３０ ９０，３５０ ９３，９７０ ９７，５９０ １９，０１０ ２９，８７０ ２７，１５０ １０，８６０
２，９３０，０００ ２，９４０，０００ ６１，７７０ ６５，３９０ ６９，０１０ ７２，６３０ ７６，２５０ ７９，８７０ ８３，４９０ ８７，１１０ ９０，７３０ ９４，３５０ ９７，９７０ １９，０１０ ２９，８７０ ２７，１５０ １０，８６０
２，９４０，０００ ２，９５０，０００ ６２，１５０ ６５，７７０ ６９，３９０ ７３，０１０ ７６，６３０ ８０，２５０ ８３，８７０ ８７，４９０ ９１，１１０ ９４，７３０ ９８，３５０ １９，０１０ ２９，８７０ ２７，１５０ １０，８６０
２，９５０，０００ ２，９６０，０００ ６２，５３０ ６６，１５０ ６９，７７０ ７３，３９０ ７７，０１０ ８０，６３０ ８４，２５０ ８７，８７０ ９１，４９０ ９５，１１０ ９８，７３０ １９，０１０ ２９，８７０ ２７，１５０ １０，８６０
２，９６０，０００ ２，９７０，０００ ６２，９１０ ６６，５３０ ７０，１５０ ７３，７７０ ７７，３９０ ８１，０１０ ８４，６３０ ８８，２５０ ９１，８７０ ９５，４９０ ９９，１１０ １９，０１０ ２９，８７０ ２７，１５０ １０，８６０
２，９７０，０００ ２，９８０，０００ ６３，２９０ ６６，９１０ ７０，５３０ ７４，１５０ ７７，７７０ ８１，３９０ ８５，０１０ ８８，６３０ ９２，２５０ ９５，８７０ ９９，４９０ １９，０１０ ２９，８７０ ２７，１５０ １０，８６０
２，９８０，０００ ２，９９０，０００ ６３，６７０ ６７，２９０ ７０，９１０ ７４，５３０ ７８，１５０ ８１，７７０ ８５，３９０ ８９，０１０ ９２，６３０ ９６，２５０ ９９，８７０ １９，０１０ ２９，８７０ ２７，１５０ １０，８６０
２，９９０，０００ ３，０００，０００ ６４，０５０ ６７，６７０ ７１，２９０ ７４，９１０ ７８，５３０ ８２，１５０ ８５，７７０ ８９，３９０ ９３，０１０ ９６，６３０ １００，２５０ １９，０１０ ２９，８７０ ２７，１５０ １０，８６０
３，０００，０００ ３，０１０，０００ ６４，４３０ ６８，０５０ ７１，６７０ ７５，２９０ ７８，９１０ ８２，５３０ ８６，１５０ ８９，７７０ ９３，３９０ ９７，０１０ １００，６３０ １９，０１０ ２９，８７０ ２７，１５０ １０，８６０
３，０１０，０００ ３，０２０，０００ ６４，４３０ ６８，４３０ ７２，０５０ ７５，６７０ ７９，２９０ ８２，９１０ ８６，５３０ ９０，１５０ ９３，７７０ ９７，３９０ １０１，０１０ １９，３９０ ３０，２５０ ２７，５３０ １１，２４０
３，０２０，０００ ３，０３０，０００ ６４，４３０ ６８，４３０ ７２，４３０ ７６，０５０ ７９，６７０ ８３，２９０ ８６，９１０ ９０，５３０ ９４，１５０ ９７，７７０ １０１，３９０ １９，７７０ ３０，６３０ ２７，９１０ １１，６２０
３，０３０，０００ ３，０４０，０００ ６４，４３０ ６８，４３０ ７２，４３０ ７６，４３０ ８０，０５０ ８３，６７０ ８７，２９０ ９０，９１０ ９４，５３０ ９８，１５０ １０１，７７０ ２０，１５０ ３１，０１０ ２８，２９０ １２，０００
３，０４０，０００ ３，０５０，０００ ６４，４３０ ６８，４３０ ７２，４３０ ７６，４３０ ８０，４３０ ８４，０５０ ８７，６７０ ９１，２９０ ９４，９１０ ９８，５３０ １０２，１５０ ２０，５３０ ３１，３９０ ２８，６７０ １２，０００
３，０５０，０００ ３，０６０，０００ ６４，４３０ ６８，４３０ ７２，４３０ ７６，４３０ ８０，４３０ ８４，４３０ ８８，０５０ ９１，６７０ ９５，２９０ ９８，９１０ １０２，５３０ ２０，９１０ ３１，７７０ ２９，０５０ １２，０００
３，０６０，０００ ３，０７０，０００ ６４，４３０ ６８，４３０ ７２，４３０ ７６，４３０ ８０，４３０ ８４，４３０ ８８，４３０ ９２，０５０ ９５，６７０ ９９，２９０ １０２，９１０ ２１，０００ ３２，１５０ ２９，４３０ １２，０００
３，０７０，０００ ３，０８０，０００ ６４，４３０ ６８，４３０ ７２，４３０ ７６，４３０ ８０，４３０ ８４，４３０ ８８，４３０ ９２，４３０ ９６，０５０ ９９，６７０ １０３，２９０ ２１，０００ ３２，５３０ ２９，８１０ １２，０００
３，０８０，０００ ３，０９０，０００ ６４，４３０ ６８，４３０ ７２，４３０ ７６，４３０ ８０，４３０ ８４，４３０ ８８，４３０ ９２，４３０ ９６，４３０ １００，０５０ １０３，６７０ ２１，０００ ３２，９１０ ３０，０００ １２，０００
３，０９０，０００ ３，１００，０００ ６４，４３０ ６８，４３０ ７２，４３０ ７６，４３０ ８０，４３０ ８４，４３０ ８８，４３０ ９２，４３０ ９６，４３０ １００，４３０ １０４，０５０ ２１，０００ ３３，０００ ３０，０００ １２，０００
３，１００，０００ ４，０００，０００ ６４，４３０ ６８，４３０ ７２，４３０ ７６，４３０ ８０，４３０ ８４，４３０ ８８，４３０ ９２，４３０ ９６，４３０ １００，４３０ １０４，４３０ ２１，０００ ３３，０００ ３０，０００ １２，０００
４，０００，０００ ４，０１０，０００ ６４，９３０ ６８，９３０ ７２，９３０ ７６，９３０ ８０，９３０ ８４，９３０ ８８，９３０ ９２，９３０ ９６，９３０ １００，９３０ １０４，９３０ ２１，０００ ３３，０００ ３０，０００ １２，０００
４，０１０，０００ ４，０２０，０００ ６４，９３０ ６９，４３０ ７３，４３０ ７７，４３０ ８１，４３０ ８５，４３０ ８９，４３０ ９３，４３０ ９７，４３０ １０１，４３０ １０５，４３０ ２１，５００ ３３，５００ ３０，５００ １２，５００
４，０２０，０００ ４，０３０，０００ ６４，９３０ ６９，４３０ ７３，９３０ ７７，９３０ ８１，９３０ ８５，９３０ ８９，９３０ ９３，９３０ ９７，９３０ １０１，９３０ １０５，９３０ ２２，０００ ３４，０００ ３１，０００ １３，０００
４，０３０，０００ ４，０４０，０００ ６４，９３０ ６９，４３０ ７３，９３０ ７８，４３０ ８２，４３０ ８６，４３０ ９０，４３０ ９４，４３０ ９８，４３０ １０２，４３０ １０６，４３０ ２２，５００ ３４，５００ ３１，５００ １３，５００
４，０４０，０００ ４，０５０，０００ ６４，９３０ ６９，４３０ ７３，９３０ ７８，４３０ ８２，９３０ ８６，９３０ ９０，９３０ ９４，９３０ ９８，９３０ １０２，９３０ １０６，９３０ ２３，０００ ３５，０００ ３２，０００ １３，５００
４，０５０，０００ ４，０６０，０００ ６４，９３０ ６９，４３０ ７３，９３０ ７８，４３０ ８２，９３０ ８７，４３０ ９１，４３０ ９５，４３０ ９９，４３０ １０３，４３０ １０７，４３０ ２３，５００ ３５，５００ ３２，５００ １３，５００
４，０６０，０００ ４，０７０，０００ ６４，９３０ ６９，４３０ ７３，９３０ ７８，４３０ ８２，９３０ ８７，４３０ ９１，９３０ ９５，９３０ ９９，９３０ １０３，９３０ １０７，９３０ ２３，６３０ ３６，０００ ３３，０００ １３，５００
４，０７０，０００ ４，０８０，０００ ６４，９３０ ６９，４３０ ７３，９３０ ７８，４３０ ８２，９３０ ８７，４３０ ９１，９３０ ９６，４３０ １００，４３０ １０４，４３０ １０８，４３０ ２３，６３０ ３６，５００ ３３，５００ １３，５００
４，０８０，０００ ４，０９０，０００ ６４，９３０ ６９，４３０ ７３，９３０ ７８，４３０ ８２，９３０ ８７，４３０ ９１，９３０ ９６，４３０ １００，９３０ １０４，９３０ １０８，９３０ ２３，６３０ ３７，０００ ３３，７５０ １３，５００
４，０９０，０００ ４，１００，０００ ６４，９３０ ６９，４３０ ７３，９３０ ７８，４３０ ８２，９３０ ８７，４３０ ９１，９３０ ９６，４３０ １００，９３０ １０５，４３０ １０９，４３０ ２３，６３０ ３７，１３０ ３３，７５０ １３，５００
４，１００，０００ ６，０００，０００ ６４，９３０ ６９，４３０ ７３，９３０ ７８，４３０ ８２，９３０ ８７，４３０ ９１，９３０ ９６，４３０ １００，９３０ １０５，４３０ １０９，９３０ ２３，６３０ ３７，１３０ ３３，７５０ １３，５００
６，０００，０００ ６，０１０，０００ ６５，４３０ ６９，９３０ ７４，４３０ ７８，９３０ ８３，４３０ ８７，９３０ ９２，４３０ ９６，９３０ １０１，４３０ １０５，９３０ １１０，４３０ ２３，６３０ ３７，１３０ ３３，７５０ １３，５００
６，０１０，０００ ６，０２０，０００ ６５，４３０ ７０，４３０ ７４，９３０ ７９，４３０ ８３，９３０ ８８，４３０ ９２，９３０ ９７，４３０ １０１，９３０ １０６，４３０ １１０，９３０ ２４，１３０ ３７，６３０ ３４，２５０ １４，０００
６，０２０，０００ ６，０３０，０００ ６５，４３０ ７０，４３０ ７５，４３０ ７９，９３０ ８４，４３０ ８８，９３０ ９３，４３０ ９７，９３０ １０２，４３０ １０６，９３０ １１１，４３０ ２４，６３０ ３８，１３０ ３４，７５０ １４，５００
（六）
昭和４０年分の所得税の課税総所得金額等 甲 乙 丙
扶養親族等の数 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 ２０歳以上 １９歳 １９歳未満
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
６，０３０，０００ ６，０４０，０００ ６５，４３０ ７０，４３０ ７５，４３０ ８０，４３０ ８４，９３０ ８９，４３０ ９３，９３０ ９８，４３０ １０２，９３０ １０７，４３０ １１１，９３０ ２５，１３０ ３８，６３０ ３５，２５０ １５，０００
６，０４０，０００ ６，０５０，０００ ６５，４３０ ７０，４３０ ７５，４３０ ８０，４３０ ８５，４３０ ８９，９３０ ９４，４３０ ９８，９３０ １０３，４３０ １０７，９３０ １１２，４３０ ２５，６３０ ３９，１３０ ３５，７５０ １５，０００
６，０５０，０００ ６，０６０，０００ ６５，４３０ ７０，４３０ ７５，４３０ ８０，４３０ ８５，４３０ ９０，４３０ ９４，９３０ ９９，４３０ １０３，９３０ １０８，４３０ １１２，９３０ ２６，１３０ ３９，６３０ ３６，２５０ １５，０００
６，０６０，０００ ６，０７０，０００ ６５，４３０ ７０，４３０ ７５，４３０ ８０，４３０ ８５，４３０ ９０，４３０ ９５，４３０ ９９，９３０ １０４，４３０ １０８，９３０ １１３，４３０ ２６，２５０ ４０，１３０ ３６，７５０ １５，０００
６，０７０，０００ ６，０８０，０００ ６５，４３０ ７０，４３０ ７５，４３０ ８０，４３０ ８５，４３０ ９０，４３０ ９５，４３０ １００，４３０ １０４，９３０ １０９，４３０ １１３，９３０ ２６，２５０ ４０，６３０ ３７，２５０ １５，０００
６，０８０，０００ ６，０９０，０００ ６５，４３０ ７０，４３０ ７５，４３０ ８０，４３０ ８５，４３０ ９０，４３０ ９５，４３０ １００，４３０ １０５，４３０ １０９，９３０ １１４，４３０ ２６，２５０ ４１，１３０ ３７，５００ １５，０００
６，０９０，０００ ６，１００，０００ ６５，４３０ ７０，４３０ ７５，４３０ ８０，４３０ ８５，４３０ ９０，４３０ ９５，４３０ １００，４３０ １０５，４３０ １１０，４３０ １１４，９３０ ２６，２５０ ４１，２５０ ３７，５００ １５，０００
６，１００，０００ １０，０００，０００ ６５，４３０ ７０，４３０ ７５，４３０ ８０，４３０ ８５，４３０ ９０，４３０ ９５，４３０ １００，４３０ １０５，４３０ １１０，４３０ １１５，４３０ ２６，２５０ ４１，２５０ ３７，５００ １５，０００
１０，０００，０００ １０，０１０，０００ ６５，９３０ ７０，９３０ ７５，９３０ ８０，９３０ ８５，９３０ ９０，９３０ ９５，９３０ １００，９３０ １０５，９３０ １１０，９３０ １１５，９３０ ２６，２５０ ４１，２５０ ３７，５００ １５，０００
１０，０１０，０００ １０，０２０，０００ ６５，９３０ ７１，４３０ ７６，４３０ ８１，４３０ ８６，４３０ ９１，４３０ ９６，４３０ １０１，４３０ １０６，４３０ １１１，４３０ １１６，４３０ ２６，７５０ ４１，７５０ ３８，０００ １５，５００
１０，０２０，０００ １０，０３０，０００ ６５，９３０ ７１，４３０ ７６，９３０ ８１，９３０ ８６，９３０ ９１，９３０ ９６，９３０ １０１，９３０ １０６，９３０ １１１，９３０ １１６，９３０ ２７，２５０ ４２，２５０ ３８，５００ １６，０００
１０，０３０，０００ １０，０４０，０００ ６５，９３０ ７１，４３０ ７６，９３０ ８２，４３０ ８７，４３０ ９２，４３０ ９７，４３０ １０２，４３０ １０７，４３０ １１２，４３０ １１７，４３０ ２７，７５０ ４２，７５０ ３９，０００ １６，５００
１０，０４０，０００ １０，０５０，０００ ６５，９３０ ７１，４３０ ７６，９３０ ８２，４３０ ８７，９３０ ９２，９３０ ９７，９３０ １０２，９３０ １０７，９３０ １１２，９３０ １１７，９３０ ２８，２５０ ４３，２５０ ３９，５００ １６，５００
１０，０５０，０００ １０，０６０，０００ ６５，９３０ ７１，４３０ ７６，９３０ ８２，４３０ ８７，９３０ ９３，４３０ ９８，４３０ １０３，４３０ １０８，４３０ １１３，４３０ １１８，４３０ ２８，７５０ ４３，７５０ ４０，０００ １６，５００
１０，０６０，０００ １０，０７０，０００ ６５，９３０ ７１，４３０ ７６，９３０ ８２，４３０ ８７，９３０ ９３，４３０ ９８，９３０ １０３，９３０ １０８，９３０ １１３，９３０ １１８，９３０ ２８，８８０ ４４，２５０ ４０，５００ １６，５００
１０，０７０，０００ １０，０８０，０００ ６５，９３０ ７１，４３０ ７６，９３０ ８２，４３０ ８７，９３０ ９３，４３０ ９８，９３０ １０４，４３０ １０９，４３０ １１４，４３０ １１９，４３０ ２８，８８０ ４４，７５０ ４１，０００ １６，５００
１０，０８０，０００ １０，０９０，０００ ６５，９３０ ７１，４３０ ７６，９３０ ８２，４３０ ８７，９３０ ９３，４３０ ９８，９３０ １０４，４３０ １０９，９３０ １１４，９３０ １１９，９３０ ２８，８８０ ４５，２５０ ４１，２５０ １６，５００
１０，０９０，０００ １０，１００，０００ ６５，９３０ ７１，４３０ ７６，９３０ ８２，４３０ ８７，９３０ ９３，４３０ ９８，９３０ １０４，４３０ １０９，９３０ １１５，４３０ １２０，４３０ ２８，８８０ ４５，３８０ ４１，２５０ １６，５００
１０，１００，０００ ２０，０００，０００ ６５，９３０ ７１，４３０ ７６，９３０ ８２，４３０ ８７，９３０ ９３，４３０ ９８，９３０ １０４，４３０ １０９，９３０ １１５，４３０ １２０，９３０ ２８，８８０ ４５，３８０ ４１，２５０ １６，５００
２０，０００，０００ ２０，０１０，０００ ６６，４３０ ７１，９３０ ７７，４３０ ８２，９３０ ８８，４３０ ９３，９３０ ９９，４３０ １０４，９３０ １１０，４３０ １１５，９３０ １２１，４３０ ２８，８８０ ４５，３８０ ４１，２５０ １６，５００
２０，０１０，０００ ２０，０２０，０００ ６６，４３０ ７２，４３０ ７７，９３０ ８３，４３０ ８８，９３０ ９４，４３０ ９９，９３０ １０５，４３０ １１０，９３０ １１６，４３０ １２１，９３０ ２９，３８０ ４５，８８０ ４１，７５０ １７，０００
２０，０２０，０００ ２０，０３０，０００ ６６，４３０ ７２，４３０ ７８，４３０ ８３，９３０ ８９，４３０ ９４，９３０ １００，４３０ １０５，９３０ １１１，４３０ １１６，９３０ １２２，４３０ ２９，８８０ ４６，３８０ ４２，２５０ １７，５００
２０，０３０，０００ ２０，０４０，０００ ６６，４３０ ７２，４３０ ７８，４３０ ８４，４３０ ８９，９３０ ９５，４３０ １００，９３０ １０６，４３０ １１１，９３０ １１７，４３０ １２２，９３０ ３０，３８０ ４６，８８０ ４２，７５０ １８，０００
２０，０４０，０００ ２０，０５０，０００ ６６，４３０ ７２，４３０ ７８，４３０ ８４，４３０ ９０，４３０ ９５，９３０ １０１，４３０ １０６，９３０ １１２，４３０ １１７，９３０ １２３，４３０ ３０，８８０ ４７，３８０ ４３，２５０ １８，０００
２０，０５０，０００ ２０，０６０，０００ ６６，４３０ ７２，４３０ ７８，４３０ ８４，４３０ ９０，４３０ ９６，４３０ １０１，９３０ １０７，４３０ １１２，９３０ １１８，４３０ １２３，９３０ ３１，３８０ ４７，８８０ ４３，７５０ １８，０００
２０，０６０，０００ ２０，０７０，０００ ６６，４３０ ７２，４３０ ７８，４３０ ８４，４３０ ９０，４３０ ９６，４３０ １０２，４３０ １０７，９３０ １１３，４３０ １１８，９３０ １２４，４３０ ３１，５００ ４８，３８０ ４４，２５０ １８，０００
２０，０７０，０００ ２０，０８０，０００ ６６，４３０ ７２，４３０ ７８，４３０ ８４，４３０ ９０，４３０ ９６，４３０ １０２，４３０ １０８，４３０ １１３，９３０ １１９，４３０ １２４，９３０ ３１，５００ ４８，８８０ ４４，７５０ １８，０００
２０，０８０，０００ ２０，０９０，０００ ６６，４３０ ７２，４３０ ７８，４３０ ８４，４３０ ９０，４３０ ９６，４３０ １０２，４３０ １０８，４３０ １１４，４３０ １１９，９３０ １２５，４３０ ３１，５００ ４９，３８０ ４５，０００ １８，０００
２０，０９０，０００ ２０，１００，０００ ６６，４３０ ７２，４３０ ７８，４３０ ８４，４３０ ９０，４３０ ９６，４３０ １０２，４３０ １０８，４３０ １１４，４３０ １２０，４３０ １２５，９３０ ３１，５００ ４９，５００ ４５，０００ １８，０００
２０，１００，０００ ３０，０００，０００ ６６，４３０ ７２，４３０ ７８，４３０ ８４，４３０ ９０，４３０ ９６，４３０ １０２，４３０ １０８，４３０ １１４，４３０ １２０，４３０ １２６，４３０ ３１，５００ ４９，５００ ４５，０００ １８，０００
３０，０００，０００ ３０，０１０，０００ ６６，９３０ ７２，９３０ ７８，９３０ ８４，９３０ ９０，９３０ ９６，９３０ １０２，９３０ １０８，９３０ １１４，９３０ １２０，９３０ １２６，９３０ ３１，５００ ４９，５００ ４５，０００ １８，０００
３０，０１０，０００ ３０，０２０，０００ ６６，９３０ ７３，４３０ ７９，４３０ ８５，４３０ ９１，４３０ ９７，４３０ １０３，４３０ １０９，４３０ １１５，４３０ １２１，４３０ １２７，４３０ ３２，０００ ５０，０００ ４５，５００ １８，５００
３０，０２０，０００ ３０，０３０，０００ ６６，９３０ ７３，４３０ ７９，９３０ ８５，９３０ ９１，９３０ ９７，９３０ １０３，９３０ １０９，９３０ １１５，９３０ １２１，９３０ １２７，９３０ ３２，５００ ５０，５００ ４６，０００ １９，０００
３０，０３０，０００ ３０，０４０，０００ ６６，９３０ ７３，４３０ ７９，９３０ ８６，４３０ ９２，４３０ ９８，４３０ １０４，４３０ １１０，４３０ １１６，４３０ １２２，４３０ １２８，４３０ ３３，０００ ５１，０００ ４６，５００ １９，５００
３０，０４０，０００ ３０，０５０，０００ ６６，９３０ ７３，４３０ ７９，９３０ ８６，４３０ ９２，９３０ ９８，９３０ １０４，９３０ １１０，９３０ １１６，９３０ １２２，９３０ １２８，９３０ ３３，５００ ５１，５００ ４７，０００ １９，５００
３０，０５０，０００ ３０，０６０，０００ ６６，９３０ ７３，４３０ ７９，９３０ ８６，４３０ ９２，９３０ ９９，４３０ １０５，４３０ １１１，４３０ １１７，４３０ １２３，４３０ １２９，４３０ ３４，０００ ５２，０００ ４７，５００ １９，５００
３０，０６０，０００ ３０，０７０，０００ ６６，９３０ ７３，４３０ ７９，９３０ ８６，４３０ ９２，９３０ ９９，４３０ １０５，９３０ １１１，９３０ １１７，９３０ １２３，９３０ １２９，９３０ ３４，１３０ ５２，５００ ４８，０００ １９，５００
３０，０７０，０００ ３０，０８０，０００ ６６，９３０ ７３，４３０ ７９，９３０ ８６，４３０ ９２，９３０ ９９，４３０ １０５，９３０ １１２，４３０ １１８，４３０ １２４，４３０ １３０，４３０ ３４，１３０ ５３，０００ ４８，５００ １９，５００
３０，０８０，０００ ３０，０９０，０００ ６６，９３０ ７３，４３０ ７９，９３０ ８６，４３０ ９２，９３０ ９９，４３０ １０５，９３０ １１２，４３０ １１８，９３０ １２４，９３０ １３０，９３０ ３４，１３０ ５３，５００ ４８，７５０ １９，５００
３０，０９０，０００ ３０，１００，０００ ６６，９３０ ７３，４３０ ７９，９３０ ８６，４３０ ９２，９３０ ９９，４３０ １０５，９３０ １１２，４３０ １１８，９３０ １２５，４３０ １３１，４３０ ３４，１３０ ５３，６３０ ４８，７５０ １９，５００
３０，１００，０００ ４５，０００，０００ ６６，９３０ ７３，４３０ ７９，９３０ ８６，４３０ ９２，９３０ ９９，４３０ １０５，９３０ １１２，４３０ １１８，９３０ １２５，４３０ １３１，９３０ ３４，１３０ ５３，６３０ ４８，７５０ １９，５００
４５，０００，０００ ４５，０１０，０００ ６７，４３０ ７３，９３０ ８０，４３０ ８６，９３０ ９３，４３０ ９９，９３０ １０６，４３０ １１２，９３０ １１９，４３０ １２５，９３０ １３２，４３０ ３４，１３０ ５３，６３０ ４８，７５０ １９，５００
４５，０１０，０００ ４５，０２０，０００ ６７，４３０ ７４，４３０ ８０，９３０ ８７，４３０ ９３，９３０ １００，４３０ １０６，９３０ １１３，４３０ １１９，９３０ １２６，４３０ １３２，９３０ ３４，６３０ ５４，１３０ ４９，２５０ ２０，０００
４５，０２０，０００ ４５，０３０，０００ ６７，４３０ ７４，４３０ ８１，４３０ ８７，９３０ ９４，４３０ １００，９３０ １０７，４３０ １１３，９３０ １２０，４３０ １２６，９３０ １３３，４３０ ３５，１３０ ５４，６３０ ４９，７５０ ２０，５００
４５，０３０，０００ ４５，０４０，０００ ６７，４３０ ７４，４３０ ８１，４３０ ８８，４３０ ９４，９３０ １０１，４３０ １０７，９３０ １１４，４３０ １２０，９３０ １２７，４３０ １３３，９３０ ３５，６３０ ５５，１３０ ５０，２５０ ２１，０００
４５，０４０，０００ ４５，０５０，０００ ６７，４３０ ７４，４３０ ８１，４３０ ８８，４３０ ９５，４３０ １０１，９３０ １０８，４３０ １１４，９３０ １２１，４３０ １２７，９３０ １３４，４３０ ３６，１３０ ５５，６３０ ５０，７５０ ２１，０００
４５，０５０，０００ ４５，０６０，０００ ６７，４３０ ７４，４３０ ８１，４３０ ８８，４３０ ９５，４３０ １０２，４３０ １０８，９３０ １１５，４３０ １２１，９３０ １２８，４３０ １３４，９３０ ３６，６３０ ５６，１３０ ５１，２５０ ２１，０００
４５，０６０，０００ ４５，０７０，０００ ６７，４３０ ７４，４３０ ８１，４３０ ８８，４３０ ９５，４３０ １０２，４３０ １０９，４３０ １１５，９３０ １２２，４３０ １２８，９３０ １３５，４３０ ３６，７５０ ５６，６３０ ５１，７５０ ２１，０００
４５，０７０，０００ ４５，０８０，０００ ６７，４３０ ７４，４３０ ８１，４３０ ８８，４３０ ９５，４３０ １０２，４３０ １０９，４３０ １１６，４３０ １２２，９３０ １２９，４３０ １３５，９３０ ３６，７５０ ５７，１３０ ５２，２５０ ２１，０００
４５，０８０，０００ ４５，０９０，０００ ６７，４３０ ７４，４３０ ８１，４３０ ８８，４３０ ９５，４３０ １０２，４３０ １０９，４３０ １１６，４３０ １２３，４３０ １２９，９３０ １３６，４３０ ３６，７５０ ５７，６３０ ５２，５００ ２１，０００
（七）
昭和４０年分の所得税の課税総所得金額等 甲 乙 丙
扶養親族等の数 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 ２０歳以上 １９歳 １９歳未満
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
４５，０９０，０００ ４５，１００，０００ ６７，４３０ ７４，４３０ ８１，４３０ ８８，４３０ ９５，４３０ １０２，４３０ １０９，４３０ １１６，４３０ １２３，４３０ １３０，４３０ １３６，９３０ ３６，７５０ ５７，７５０ ５２，５００ ２１，０００
４５，１００，０００ ６０，０００，０００ ６７，４３０ ７４，４３０ ８１，４３０ ８８，４３０ ９５，４３０ １０２，４３０ １０９，４３０ １１６，４３０ １２３，４３０ １３０，４３０ １３７，４３０ ３６，７５０ ５７，７５０ ５２，５００ ２１，０００
６０，０００，０００ ６０，０１０，０００ ６７，９３０ ７４，９３０ ８１，９３０ ８８，９３０ ９５，９３０ １０２，９３０ １０９，９３０ １１６，９３０ １２３，９３０ １３０，９３０ １３７，９３０ ３６，７５０ ５７，７５０ ５２，５００ ２１，０００
６０，０１０，０００ ６０，０２０，０００ ６７，９３０ ７５，４３０ ８２，４３０ ８９，４３０ ９６，４３０ １０３，４３０ １１０，４３０ １１７，４３０ １２４，４３０ １３１，４３０ １３８，４３０ ３７，２５０ ５８，２５０ ５３，０００ ２１，５００
６０，０２０，０００ ６０，０３０，０００ ６７，９３０ ７５，４３０ ８２，９３０ ８９，９３０ ９６，９３０ １０３，９３０ １１０，９３０ １１７，９３０ １２４，９３０ １３１，９３０ １３８，９３０ ３７，７５０ ５８，７５０ ５３，５００ ２２，０００
６０，０３０，０００ ６０，０４０，０００ ６７，９３０ ７５，４３０ ８２，９３０ ９０，４３０ ９７，４３０ １０４，４３０ １１１，４３０ １１８，４３０ １２５，４３０ １３２，４３０ １３９，４３０ ３８，２５０ ５９，２５０ ５４，０００ ２２，５００
６０，０４０，０００ ６０，０５０，０００ ６７，９３０ ７５，４３０ ８２，９３０ ９０，４３０ ９７，９３０ １０４，９３０ １１１，９３０ １１８，９３０ １２５，９３０ １３２，９３０ １３９，９３０ ３８，７５０ ５９，７５０ ５４，５００ ２２，５００
６０，０５０，０００ ６０，０６０，０００ ６７，９３０ ７５，４３０ ８２，９３０ ９０，４３０ ９７，９３０ １０５，４３０ １１２，４３０ １１９，４３０ １２６，４３０ １３３，４３０ １４０，４３０ ３９，２５０ ６０，２５０ ５５，０００ ２２，５００
６０，０６０，０００ ６０，０７０，０００ ６７，９３０ ７５，４３０ ８２，９３０ ９０，４３０ ９７，９３０ １０５，４３０ １１２，９３０ １１９，９３０ １２６，９３０ １３３，９３０ １４０，９３０ ３９，３８０ ６０，７５０ ５５，５００ ２２，５００
６０，０７０，０００ ６０，０８０，０００ ６７，９３０ ７５，４３０ ８２，９３０ ９０，４３０ ９７，９３０ １０５，４３０ １１２，９３０ １２０，４３０ １２７，４３０ １３４，４３０ １４１，４３０ ３９，３８０ ６１，２５０ ５６，０００ ２２，５００
６０，０８０，０００ ６０，０９０，０００ ６７，９３０ ７５，４３０ ８２，９３０ ９０，４３０ ９７，９３０ １０５，４３０ １１２，９３０ １２０，４３０ １２７，９３０ １３４，９３０ １４１，９３０ ３９，３８０ ６１，７５０ ５６，２５０ ２２，５００
６０，０９０，０００ ６０，１００，０００ ６７，９３０ ７５，４３０ ８２，９３０ ９０，４３０ ９７，９３０ １０５，４３０ １１２，９３０ １２０，４３０ １２７，９３０ １３５，４３０ １４２，４３０ ３９，３８０ ６１，８８０ ５６，２５０ ２２，５００
６０，１００，０００円以上 ６７，９３０ ７５，４３０ ８２，９３０ ９０，４３０ ９７，９３０ １０５，４３０ １１２，９３０ １２０，４３０ １２７，９３０ １３５，４３０ １４２，９３０ ３９，３８０ ６１，８８０ ５６，２５０ ２２，５００
（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４０年分の所得税の課税総所得金額等」とは、附則第五条第一項第二号（昭和四十一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４０年分の所得税につき、旧法第七十七条（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七十八条第一項第二号（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） 「青色事業専従者」とは、昭和４０年分の所得税につき旧法第五十七条第一項（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。
（四） 「事業専従者」とは、昭和４０年分の所得税につき旧法第五十七条第二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。
（五） 「全額」とは、附則第五条第一項第一号に掲げる金額をいう。
(1)
Taxable aggregate income and similar amount for 1965 income tax Column A Column B Column C
Number of dependents and similar persons 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 20 or older Age 19 Under 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
Less than 150,000 yen 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
150,000 160,000 630 Full amount Full amount Full amount Full amount Full amount Full amount Full amount Full amount Full amount Full amount Full amount Full amount Full amount Full amount
160,000 170,000 630 1,630 Full amount Full amount Full amount Full amount Full amount Full amount Full amount Full amount Full amount Full amount Full amount Full amount Full amount
170,000 180,000 630 1,630 2,630 Full amount Full amount Full amount Full amount Full amount Full amount Full amount Full amount Full amount Full amount Full amount Full amount
180,000 190,000 630 1,630 2,630 3,630 Full amount Full amount Full amount Full amount Full amount Full amount Full amount Full amount Full amount Full amount 3,000
190,000 200,000 630 1,630 2,630 3,630 4,630 Full amount Full amount Full amount Full amount Full amount Full amount Full amount Full amount Full amount 3,000
200,000 210,000 1,130 2,130 3,130 4,130 5,130 6,130 Full amount Full amount Full amount Full amount Full amount 5,250 Full amount Full amount 3,000
210,000 220,000 1,510 2,630 3,630 4,630 5,630 6,630 7,630 Full amount Full amount Full amount Full amount 5,370 Full amount Full amount 3,120
220,000 230,000 1,890 3,010 4,130 5,130 6,130 7,130 8,130 9,130 Full amount Full amount Full amount 5,490 Full amount 7,740 3,240
230,000 240,000 2,270 3,390 4,510 5,630 6,630 7,630 8,630 9,630 10,630 Full amount Full amount 5,610 8,610 7,860 3,360
240,000 250,000 2,650 3,770 4,890 6,010 7,130 8,130 9,130 10,130 11,130 12,130 Full amount 5,730 8,730 7,980 3,360
250,000 260,000 3,030 4,150 5,270 6,390 7,510 8,630 9,630 10,630 11,630 12,630 13,630 5,850 8,850 8,100 3,360
260,000 270,000 3,410 4,530 5,650 6,770 7,890 9,010 10,130 11,130 12,130 13,130 14,130 5,880 8,970 8,220 3,360
270,000 280,000 3,790 4,910 6,030 7,150 8,270 9,390 10,510 11,630 12,630 13,630 14,630 5,880 9,090 8,340 3,360
280,000 290,000 4,170 5,290 6,410 7,530 8,650 9,770 10,890 12,010 13,130 14,130 15,130 5,880 9,210 8,400 3,360
290,000 300,000 4,550 5,670 6,790 7,910 9,030 10,150 11,270 12,390 13,510 14,630 15,630 5,880 9,240 8,400 3,360
300,000 310,000 4,930 6,050 7,170 8,290 9,410 10,530 11,650 12,770 13,890 15,010 16,130 5,880 9,240 8,400 3,360
310,000 320,000 4,930 6,430 7,550 8,670 9,790 10,910 12,030 13,150 14,270 15,390 16,510 6,260 9,620 8,780 3,740
320,000 330,000 4,930 6,430 7,930 9,050 10,170 11,290 12,410 13,530 14,650 15,770 16,890 6,640 10,000 9,160 4,120
330,000 340,000 4,930 6,430 7,930 9,430 10,550 11,670 12,790 13,910 15,030 16,150 17,270 7,020 10,380 9,540 4,500
340,000 350,000 4,930 6,430 7,930 9,430 10,930 12,050 13,170 14,290 15,410 16,530 17,650 7,400 10,760 9,920 4,500
350,000 360,000 4,930 6,430 7,930 9,430 10,930 12,430 13,550 14,670 15,790 16,910 18,030 7,780 11,140 10,300 4,500
360,000 370,000 4,930 6,430 7,930 9,430 10,930 12,430 13,930 15,050 16,170 17,290 18,410 7,880 11,520 10,680 4,500
370,000 380,000 4,930 6,430 7,930 9,430 10,930 12,430 13,930 15,430 16,550 17,670 18,790 7,880 11,900 11,060 4,500
380,000 390,000 4,930 6,430 7,930 9,430 10,930 12,430 13,930 15,430 16,930 18,050 19,170 7,880 12,280 11,250 4,500
390,000 400,000 4,930 6,430 7,930 9,430 10,930 12,430 13,930 15,430 16,930 18,430 19,550 7,880 12,380 11,250 4,500
400,000 500,000 4,930 6,430 7,930 9,430 10,930 12,430 13,930 15,430 16,930 18,430 19,930 7,880 12,380 11,250 4,500
500,000 510,000 5,430 6,930 8,430 9,930 11,430 12,930 14,430 15,930 17,430 18,930 20,430 7,880 12,380 11,250 4,500
510,000 520,000 5,810 7,430 8,930 10,430 11,930 13,430 14,930 16,430 17,930 19,430 20,930 8,000 12,500 11,370 4,620
520,000 530,000 6,190 7,810 9,430 10,930 12,430 13,930 15,430 16,930 18,430 19,930 21,430 8,120 12,620 11,490 4,740
530,000 540,000 6,570 8,190 9,810 11,430 12,930 14,430 15,930 17,430 18,930 20,430 21,930 8,240 12,740 11,610 4,860
540,000 550,000 6,950 8,570 10,190 11,810 13,430 14,930 16,430 17,930 19,430 20,930 22,430 8,360 12,860 11,730 4,860
550,000 560,000 7,330 8,950 10,570 12,190 13,810 15,430 16,930 18,430 19,930 21,430 22,930 8,480 12,980 11,850 4,860
560,000 570,000 7,710 9,330 10,950 12,570 14,190 15,810 17,430 18,930 20,430 21,930 23,430 8,510 13,100 11,970 4,860
570,000 580,000 8,090 9,710 11,330 12,950 14,570 16,190 17,810 19,430 20,930 22,430 23,930 8,510 13,220 12,090 4,860
580,000 590,000 8,470 10,090 11,710 13,330 14,950 16,570 18,190 19,810 21,430 22,930 24,430 8,510 13,340 12,150 4,860
590,000 600,000 8,850 10,470 12,090 13,710 15,330 16,950 18,570 20,190 21,810 23,430 24,930 8,510 13,370 12,150 4,860
600,000 610,000 9,230 10,850 12,470 14,090 15,710 17,330 18,950 20,570 22,190 23,810 25,430 8,510 13,370 12,150 4,860
610,000 620,000 9,230 11,230 12,850 14,470 16,090 17,710 19,330 20,950 22,570 24,190 25,810 8,890 13,750 12,530 5,240
620,000 630,000 9,230 11,230 13,230 14,850 16,470 18,090 19,710 21,330 22,950 24,570 26,190 9,270 14,130 12,910 5,620
630,000 640,000 9,230 11,230 13,230 15,230 16,850 18,470 20,090 21,710 23,330 24,950 26,570 9,650 14,510 13,290 6,000
640,000 650,000 9,230 11,230 13,230 15,230 17,230 18,850 20,470 22,090 23,710 25,330 26,950 10,030 14,890 13,670 6,000
650,000 660,000 9,230 11,230 13,230 15,230 17,230 19,230 20,850 22,470 24,090 25,710 27,330 10,410 15,270 14,050 6,000
660,000 670,000 9,230 11,230 13,230 15,230 17,230 19,230 21,230 22,850 24,470 26,090 27,710 10,500 15,650 14,430 6,000
670,000 680,000 9,230 11,230 13,230 15,230 17,230 19,230 21,230 23,230 24,850 26,470 28,090 10,500 16,030 14,810 6,000
680,000 690,000 9,230 11,230 13,230 15,230 17,230 19,230 21,230 23,230 25,230 26,850 28,470 10,500 16,410 15,000 6,000
(2)
Taxable aggregate income and similar amount for 1965 income tax Column A Column B Column C
Number of dependents and similar persons 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 20 or older Age 19 Under 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
690,000 700,000 9,230 11,230 13,230 15,230 17,230 19,230 21,230 23,230 25,230 27,230 28,850 10,500 16,500 15,000 6,000
700,000 800,000 9,230 11,230 13,230 15,230 17,230 19,230 21,230 23,230 25,230 27,230 29,230 10,500 16,500 15,000 6,000
800,000 810,000 9,730 11,730 13,730 15,730 17,730 19,730 21,730 23,730 25,730 27,730 29,730 10,500 16,500 15,000 6,000
810,000 820,000 10,110 12,230 14,230 16,230 18,230 20,230 22,230 24,230 26,230 28,230 30,230 10,620 16,620 15,120 6,120
820,000 830,000 10,490 12,610 14,730 16,730 18,730 20,730 22,730 24,730 26,730 28,730 30,730 10,740 16,740 15,240 6,240
830,000 840,000 10,870 12,990 15,110 17,230 19,230 21,230 23,230 25,230 27,230 29,230 31,230 10,860 16,860 15,360 6,360
840,000 850,000 11,250 13,370 15,490 17,610 19,730 21,730 23,730 25,730 27,730 29,730 31,730 10,980 16,980 15,480 6,360
850,000 860,000 11,630 13,750 15,870 17,990 20,110 22,230 24,230 26,230 28,230 30,230 32,230 11,100 17,100 15,600 6,360
860,000 870,000 12,010 14,130 16,250 18,370 20,490 22,610 24,730 26,730 28,730 30,730 32,730 11,130 17,220 15,720 6,360
870,000 880,000 12,390 14,510 16,630 18,750 20,870 22,990 25,110 27,230 29,230 31,230 33,230 11,130 17,340 15,840 6,360
880,000 890,000 12,770 14,890 17,010 19,130 21,250 23,370 25,490 27,610 29,730 31,730 33,730 11,130 17,460 15,900 6,360
890,000 900,000 13,150 15,270 17,390 19,510 21,630 23,750 25,870 27,990 30,110 32,230 34,230 11,130 17,490 15,900 6,360
900,000 910,000 13,530 15,650 17,770 19,890 22,010 24,130 26,250 28,370 30,490 32,610 34,730 11,130 17,490 15,900 6,360
910,000 920,000 13,910 16,030 18,150 20,270 22,390 24,510 26,630 28,750 30,870 32,990 35,110 11,130 17,490 15,900 6,360
920,000 930,000 14,290 16,410 18,530 20,650 22,770 24,890 27,010 29,130 31,250 33,370 35,490 11,130 17,490 15,900 6,360
930,000 940,000 14,670 16,790 18,910 21,030 23,150 25,270 27,390 29,510 31,630 33,750 35,870 11,130 17,490 15,900 6,360
940,000 950,000 15,050 17,170 19,290 21,410 23,530 25,650 27,770 29,890 32,010 34,130 36,250 11,130 17,490 15,900 6,360
950,000 960,000 15,430 17,550 19,670 21,790 23,910 26,030 28,150 30,270 32,390 34,510 36,630 11,130 17,490 15,900 6,360
960,000 970,000 15,810 17,930 20,050 22,170 24,290 26,410 28,530 30,650 32,770 34,890 37,010 11,130 17,490 15,900 6,360
970,000 980,000 16,190 18,310 20,430 22,550 24,670 26,790 28,910 31,030 33,150 35,270 37,390 11,130 17,490 15,900 6,360
980,000 990,000 16,570 18,690 20,810 22,930 25,050 27,170 29,290 31,410 33,530 35,650 37,770 11,130 17,490 15,900 6,360
990,000 1,000,000 16,950 19,070 21,190 23,310 25,430 27,550 29,670 31,790 33,910 36,030 38,150 11,130 17,490 15,900 6,360
1,000,000 1,010,000 17,330 19,450 21,570 23,690 25,810 27,930 30,050 32,170 34,290 36,410 38,530 11,130 17,490 15,900 6,360
1,010,000 1,020,000 17,330 19,830 21,950 24,070 26,190 28,310 30,430 32,550 34,670 36,790 38,910 11,510 17,870 16,280 6,740
1,020,000 1,030,000 17,330 19,830 22,330 24,450 26,570 28,690 30,810 32,930 35,050 37,170 39,290 11,890 18,250 16,660 7,120
1,030,000 1,040,000 17,330 19,830 22,330 24,830 26,950 29,070 31,190 33,310 35,430 37,550 39,670 12,270 18,630 17,040 7,500
1,040,000 1,050,000 17,330 19,830 22,330 24,830 27,330 29,450 31,570 33,690 35,810 37,930 40,050 12,650 19,010 17,420 7,500
1,050,000 1,060,000 17,330 19,830 22,330 24,830 27,330 29,830 31,950 34,070 36,190 38,310 40,430 13,030 19,390 17,800 7,500
1,060,000 1,070,000 17,330 19,830 22,330 24,830 27,330 29,830 32,330 34,450 36,570 38,690 40,810 13,130 19,770 18,180 7,500
1,070,000 1,080,000 17,330 19,830 22,330 24,830 27,330 29,830 32,330 34,830 36,950 39,070 41,190 13,130 20,150 18,560 7,500
1,080,000 1,090,000 17,330 19,830 22,330 24,830 27,330 29,830 32,330 34,830 37,330 39,450 41,570 13,130 20,530 18,750 7,500
1,090,000 1,100,000 17,330 19,830 22,330 24,830 27,330 29,830 32,330 34,830 37,330 39,830 41,950 13,130 20,630 18,750 7,500
1,100,000 1,200,000 17,330 19,830 22,330 24,830 27,330 29,830 32,330 34,830 37,330 39,830 42,330 13,130 20,630 18,750 7,500
1,200,000 1,210,000 17,830 20,330 22,830 25,330 27,830 30,330 32,830 35,330 37,830 40,330 42,830 13,130 20,630 18,750 7,500
1,210,000 1,220,000 18,210 20,830 23,330 25,830 28,330 30,830 33,330 35,830 38,330 40,830 43,330 13,250 20,750 18,870 7,620
1,220,000 1,230,000 18,590 21,210 23,830 26,330 28,830 31,330 33,830 36,330 38,830 41,330 43,830 13,370 20,870 18,990 7,740
1,230,000 1,240,000 18,970 21,590 24,210 26,830 29,330 31,830 34,330 36,830 39,330 41,830 44,330 13,490 20,990 19,110 7,860
1,240,000 1,250,000 19,350 21,970 24,590 27,210 29,830 32,330 34,830 37,330 39,830 42,330 44,830 13,610 21,110 19,230 7,860
1,250,000 1,260,000 19,730 22,350 24,970 27,590 30,210 32,830 35,330 37,830 40,330 42,830 45,330 13,730 21,230 19,350 7,860
1,260,000 1,270,000 20,110 22,730 25,350 27,970 30,590 33,210 35,830 38,330 40,830 43,330 45,830 13,760 21,350 19,470 7,860
1,270,000 1,280,000 20,490 23,110 25,730 28,350 30,970 33,590 36,210 38,830 41,330 43,830 46,330 13,760 21,470 19,590 7,860
1,280,000 1,290,000 20,870 23,490 26,110 28,730 31,350 33,970 36,590 39,210 41,830 44,330 46,830 13,760 21,590 19,650 7,860
1,290,000 1,300,000 21,250 23,870 26,490 29,110 31,730 34,350 36,970 39,590 42,210 44,830 47,330 13,760 21,620 19,650 7,860
1,300,000 1,310,000 21,630 24,250 26,870 29,490 32,110 34,730 37,350 39,970 42,590 45,210 47,830 13,760 21,620 19,650 7,860
1,310,000 1,320,000 22,010 24,630 27,250 29,870 32,490 35,110 37,730 40,350 42,970 45,590 48,210 13,760 21,620 19,650 7,860
1,320,000 1,330,000 22,390 25,010 27,630 30,250 32,870 35,490 38,110 40,730 43,350 45,970 48,590 13,760 21,620 19,650 7,860
1,330,000 1,340,000 22,770 25,390 28,010 30,630 33,250 35,870 38,490 41,110 43,730 46,350 48,970 13,760 21,620 19,650 7,860
1,340,000 1,350,000 23,150 25,770 28,390 31,010 33,630 36,250 38,870 41,490 44,110 46,730 49,350 13,760 21,620 19,650 7,860
1,350,000 1,360,000 23,530 26,150 28,770 31,390 34,010 36,630 39,250 41,870 44,490 47,110 49,730 13,760 21,620 19,650 7,860
1,360,000 1,370,000 23,910 26,530 29,150 31,770 34,390 37,010 39,630 42,250 44,870 47,490 50,110 13,760 21,620 19,650 7,860
(3)
Taxable aggregate income and similar amount for 1965 income tax Column A Column B Column C
Number of dependents and similar persons 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 20 or older Age 19 Under 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
1,370,000 1,380,000 24,290 26,910 29,530 32,150 34,770 37,390 40,010 42,630 45,250 47,870 50,490 13,760 21,620 19,650 7,860
1,380,000 1,390,000 24,670 27,290 29,910 32,530 35,150 37,770 40,390 43,010 45,630 48,250 50,870 13,760 21,620 19,650 7,860
1,390,000 1,400,000 25,050 27,670 30,290 32,910 35,530 38,150 40,770 43,390 46,010 48,630 51,250 13,760 21,620 19,650 7,860
1,400,000 1,410,000 25,430 28,050 30,670 33,290 35,910 38,530 41,150 43,770 46,390 49,010 51,630 13,760 21,620 19,650 7,860
1,410,000 1,420,000 25,810 28,430 31,050 33,670 36,290 38,910 41,530 44,150 46,770 49,390 52,010 13,760 21,620 19,650 7,860
1,420,000 1,430,000 26,190 28,810 31,430 34,050 36,670 39,290 41,910 44,530 47,150 49,770 52,390 13,760 21,620 19,650 7,860
1,430,000 1,440,000 26,570 29,190 31,810 34,430 37,050 39,670 42,290 44,910 47,530 50,150 52,770 13,760 21,620 19,650 7,860
1,440,000 1,450,000 26,950 29,570 32,190 34,810 37,430 40,050 42,670 45,290 47,910 50,530 53,150 13,760 21,620 19,650 7,860
1,450,000 1,460,000 27,330 29,950 32,570 35,190 37,810 40,430 43,050 45,670 48,290 50,910 53,530 13,760 21,620 19,650 7,860
1,460,000 1,470,000 27,710 30,330 32,950 35,570 38,190 40,810 43,430 46,050 48,670 51,290 53,910 13,760 21,620 19,650 7,860
1,470,000 1,480,000 28,090 30,710 33,330 35,950 38,570 41,190 43,810 46,430 49,050 51,670 54,290 13,760 21,620 19,650 7,860
1,480,000 1,490,000 28,470 31,090 33,710 36,330 38,950 41,570 44,190 46,810 49,430 52,050 54,670 13,760 21,620 19,650 7,860
1,490,000 1,500,000 28,850 31,470 34,090 36,710 39,330 41,950 44,570 47,190 49,810 52,430 55,050 13,760 21,620 19,650 7,860
1,500,000 1,510,000 29,230 31,850 34,470 37,090 39,710 42,330 44,950 47,570 50,190 52,810 55,430 13,760 21,620 19,650 7,860
1,510,000 1,520,000 29,230 32,230 34,850 37,470 40,090 42,710 45,330 47,950 50,570 53,190 55,810 14,140 22,000 20,030 8,240
1,520,000 1,530,000 29,230 32,230 35,230 37,850 40,470 43,090 45,710 48,330 50,950 53,570 56,190 14,520 22,380 20,410 8,620
1,530,000 1,540,000 29,230 32,230 35,230 38,230 40,850 43,470 46,090 48,710 51,330 53,950 56,570 14,900 22,760 20,790 9,000
1,540,000 1,550,000 29,230 32,230 35,230 38,230 41,230 43,850 46,470 49,090 51,710 54,330 56,950 15,280 23,140 21,170 9,000
1,550,000 1,560,000 29,230 32,230 35,230 38,230 41,230 44,230 46,850 49,470 52,090 54,710 57,330 15,660 23,520 21,550 9,000
1,560,000 1,570,000 29,230 32,230 35,230 38,230 41,230 44,230 47,230 49,850 52,470 55,090 57,710 15,750 23,900 21,930 9,000
1,570,000 1,580,000 29,230 32,230 35,230 38,230 41,230 44,230 47,230 50,230 52,850 55,470 58,090 15,750 24,280 22,310 9,000
1,580,000 1,590,000 29,230 32,230 35,230 38,230 41,230 44,230 47,230 50,230 53,230 55,850 58,470 15,750 24,660 22,500 9,000
1,590,000 1,600,000 29,230 32,230 35,230 38,230 41,230 44,230 47,230 50,230 53,230 56,230 58,850 15,750 24,750 22,500 9,000
1,600,000 1,800,000 29,230 32,230 35,230 38,230 41,230 44,230 47,230 50,230 53,230 56,230 59,230 15,750 24,750 22,500 9,000
1,800,000 1,810,000 29,730 32,730 35,730 38,730 41,730 44,730 47,730 50,730 53,730 56,730 59,730 15,750 24,750 22,500 9,000
1,810,000 1,820,000 30,110 33,230 36,230 39,230 42,230 45,230 48,230 51,230 54,230 57,230 60,230 15,870 24,870 22,620 9,120
1,820,000 1,830,000 30,490 33,610 36,730 39,730 42,730 45,730 48,730 51,730 54,730 57,730 60,730 15,990 24,990 22,740 9,240
1,830,000 1,840,000 30,870 33,990 37,110 40,230 43,230 46,230 49,230 52,230 55,230 58,230 61,230 16,110 25,110 22,860 9,360
1,840,000 1,850,000 31,250 34,370 37,490 40,610 43,730 46,730 49,730 52,730 55,730 58,730 61,730 16,230 25,230 22,980 9,360
1,850,000 1,860,000 31,630 34,750 37,870 40,990 44,110 47,230 50,230 53,230 56,230 59,230 62,230 16,350 25,350 23,100 9,360
1,860,000 1,870,000 32,010 35,130 38,250 41,370 44,490 47,610 50,730 53,730 56,730 59,730 62,730 16,380 25,470 23,220 9,360
1,870,000 1,880,000 32,390 35,510 38,630 41,750 44,870 47,990 51,110 54,230 57,230 60,230 63,230 16,380 25,590 23,340 9,360
1,880,000 1,890,000 32,770 35,890 39,010 42,130 45,250 48,370 51,490 54,610 57,730 60,730 63,730 16,380 25,710 23,400 9,360
1,890,000 1,900,000 33,150 36,270 39,390 42,510 45,630 48,750 51,870 54,990 58,110 61,230 64,230 16,380 25,740 23,400 9,360
1,900,000 1,910,000 33,530 36,650 39,770 42,890 46,010 49,130 52,250 55,370 58,490 61,610 64,730 16,380 25,740 23,400 9,360
1,910,000 1,920,000 33,910 37,030 40,150 43,270 46,390 49,510 52,630 55,750 58,870 61,990 65,110 16,380 25,740 23,400 9,360
1,920,000 1,930,000 34,290 37,410 40,530 43,650 46,770 49,890 53,010 56,130 59,250 62,370 65,490 16,380 25,740 23,400 9,360
1,930,000 1,940,000 34,670 37,790 40,910 44,030 47,150 50,270 53,390 56,510 59,630 62,750 65,870 16,380 25,740 23,400 9,360
1,940,000 1,950,000 35,050 38,170 41,290 44,410 47,530 50,650 53,770 56,890 60,010 63,130 66,250 16,380 25,740 23,400 9,360
1,950,000 1,960,000 35,430 38,550 41,670 44,790 47,910 51,030 54,150 57,270 60,390 63,510 66,630 16,380 25,740 23,400 9,360
1,960,000 1,970,000 35,810 38,930 42,050 45,170 48,290 51,410 54,530 57,650 60,770 63,890 67,010 16,380 25,740 23,400 9,360
1,970,000 1,980,000 36,190 39,310 42,430 45,550 48,670 51,790 54,910 58,030 61,150 64,270 67,390 16,380 25,740 23,400 9,360
1,980,000 1,990,000 36,570 39,690 42,810 45,930 49,050 52,170 55,290 58,410 61,530 64,650 67,770 16,380 25,740 23,400 9,360
1,990,000 2,000,000 36,950 40,070 43,190 46,310 49,430 52,550 55,670 58,790 61,910 65,030 68,150 16,380 25,740 23,400 9,360
2,000,000 2,010,000 37,330 40,450 43,570 46,690 49,810 52,930 56,050 59,170 62,290 65,410 68,530 16,380 25,740 23,400 9,360
2,010,000 2,020,000 37,710 40,830 43,950 47,070 50,190 53,310 56,430 59,550 62,670 65,790 68,910 16,380 25,740 23,400 9,360
2,020,000 2,030,000 38,090 41,210 44,330 47,450 50,570 53,690 56,810 59,930 63,050 66,170 69,290 16,380 25,740 23,400 9,360
2,030,000 2,040,000 38,470 41,590 44,710 47,830 50,950 54,070 57,190 60,310 63,430 66,550 69,670 16,380 25,740 23,400 9,360
2,040,000 2,050,000 38,850 41,970 45,090 48,210 51,330 54,450 57,570 60,690 63,810 66,930 70,050 16,380 25,740 23,400 9,360
2,050,000 2,060,000 39,230 42,350 45,470 48,590 51,710 54,830 57,950 61,070 64,190 67,310 70,430 16,380 25,740 23,400 9,360
(4)
Taxable aggregate income and similar amount for 1965 income tax Column A Column B Column C
Number of dependents and similar persons 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 20 or older Age 19 Under 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
2,060,000 2,070,000 39,610 42,730 45,850 48,970 52,090 55,210 58,330 61,450 64,570 67,690 70,810 16,380 25,740 23,400 9,360
2,070,000 2,080,000 39,990 43,110 46,230 49,350 52,470 55,590 58,710 61,830 64,950 68,070 71,190 16,380 25,740 23,400 9,360
2,080,000 2,090,000 40,370 43,490 46,610 49,730 52,850 55,970 59,090 62,210 65,330 68,450 71,570 16,380 25,740 23,400 9,360
2,090,000 2,100,000 40,750 43,870 46,990 50,110 53,230 56,350 59,470 62,590 65,710 68,830 71,950 16,380 25,740 23,400 9,360
2,100,000 2,110,000 41,130 44,250 47,370 50,490 53,610 56,730 59,850 62,970 66,090 69,210 72,330 16,380 25,740 23,400 9,360
2,110,000 2,120,000 41,510 44,630 47,750 50,870 53,990 57,110 60,230 63,350 66,470 69,590 72,710 16,380 25,740 23,400 9,360
2,120,000 2,130,000 41,890 45,010 48,130 51,250 54,370 57,490 60,610 63,730 66,850 69,970 73,090 16,380 25,740 23,400 9,360
2,130,000 2,140,000 42,270 45,390 48,510 51,630 54,750 57,870 60,990 64,110 67,230 70,350 73,470 16,380 25,740 23,400 9,360
2,140,000 2,150,000 42,650 45,770 48,890 52,010 55,130 58,250 61,370 64,490 67,610 70,730 73,850 16,380 25,740 23,400 9,360
2,150,000 2,160,000 43,030 46,150 49,270 52,390 55,510 58,630 61,750 64,870 67,990 71,110 74,230 16,380 25,740 23,400 9,360
2,160,000 2,170,000 43,410 46,530 49,650 52,770 55,890 59,010 62,130 65,250 68,370 71,490 74,610 16,380 25,740 23,400 9,360
2,170,000 2,180,000 43,790 46,910 50,030 53,150 56,270 59,390 62,510 65,630 68,750 71,870 74,990 16,380 25,740 23,400 9,360
2,180,000 2,190,000 44,170 47,290 50,410 53,530 56,650 59,770 62,890 66,010 69,130 72,250 75,370 16,380 25,740 23,400 9,360
2,190,000 2,200,000 44,550 47,670 50,790 53,910 57,030 60,150 63,270 66,390 69,510 72,630 75,750 16,380 25,740 23,400 9,360
2,200,000 2,210,000 44,930 48,050 51,170 54,290 57,410 60,530 63,650 66,770 69,890 73,010 76,130 16,380 25,740 23,400 9,360
2,210,000 2,220,000 44,930 48,430 51,550 54,670 57,790 60,910 64,030 67,150 70,270 73,390 76,510 16,760 26,120 23,780 9,740
2,220,000 2,230,000 44,930 48,430 51,930 55,050 58,170 61,290 64,410 67,530 70,650 73,770 76,890 17,140 26,500 24,160 10,120
2,230,000 2,240,000 44,930 48,430 51,930 55,430 58,550 61,670 64,790 67,910 71,030 74,150 77,270 17,520 26,880 24,540 10,500
2,240,000 2,250,000 44,930 48,430 51,930 55,430 58,930 62,050 65,170 68,290 71,410 74,530 77,650 17,900 27,260 24,920 10,500
2,250,000 2,260,000 44,930 48,430 51,930 55,430 58,930 62,430 65,550 68,670 71,790 74,910 78,030 18,280 27,640 25,300 10,500
2,260,000 2,270,000 44,930 48,430 51,930 55,430 58,930 62,430 65,930 69,050 72,170 75,290 78,410 18,380 28,020 25,680 10,500
2,270,000 2,280,000 44,930 48,430 51,930 55,430 58,930 62,430 65,930 69,430 72,550 75,670 78,790 18,380 28,400 26,060 10,500
2,280,000 2,290,000 44,930 48,430 51,930 55,430 58,930 62,430 65,930 69,430 72,930 76,050 79,170 18,380 28,780 26,250 10,500
2,290,000 2,300,000 44,930 48,430 51,930 55,430 58,930 62,430 65,930 69,430 72,930 76,430 79,550 18,380 28,880 26,250 10,500
2,300,000 2,500,000 44,930 48,430 51,930 55,430 58,930 62,430 65,930 69,430 72,930 76,430 79,930 18,380 28,880 26,250 10,500
2,500,000 2,510,000 45,430 48,930 52,430 55,930 59,430 62,930 66,430 69,930 73,430 76,930 80,430 18,380 28,880 26,250 10,500
2,510,000 2,520,000 45,810 49,430 52,930 56,430 59,930 63,430 66,930 70,430 73,930 77,430 80,930 18,500 29,000 26,370 10,620
2,520,000 2,530,000 46,190 49,810 53,430 56,930 60,430 63,930 67,430 70,930 74,430 77,930 81,430 18,620 29,120 26,490 10,740
2,530,000 2,540,000 46,570 50,190 53,810 57,430 60,930 64,430 67,930 71,430 74,930 78,430 81,930 18,740 29,240 26,610 10,860
2,540,000 2,550,000 46,950 50,570 54,190 57,810 61,430 64,930 68,430 71,930 75,430 78,930 82,430 18,860 29,360 26,730 10,860
2,550,000 2,560,000 47,330 50,950 54,570 58,190 61,810 65,430 68,930 72,430 75,930 79,430 82,930 18,980 29,480 26,850 10,860
2,560,000 2,570,000 47,710 51,330 54,950 58,570 62,190 65,810 69,430 72,930 76,430 79,930 83,430 19,010 29,600 26,970 10,860
2,570,000 2,580,000 48,090 51,710 55,330 58,950 62,570 66,190 69,810 73,430 76,930 80,430 83,930 19,010 29,720 27,090 10,860
2,580,000 2,590,000 48,470 52,090 55,710 59,330 62,950 66,570 70,190 73,810 77,430 80,930 84,430 19,010 29,840 27,150 10,860
2,590,000 2,600,000 48,850 52,470 56,090 59,710 63,330 66,950 70,570 74,190 77,810 81,430 84,930 19,010 29,870 27,150 10,860
2,600,000 2,610,000 49,230 52,850 56,470 60,090 63,710 67,330 70,950 74,570 78,190 81,810 85,430 19,010 29,870 27,150 10,860
2,610,000 2,620,000 49,610 53,230 56,850 60,470 64,090 67,710 71,330 74,950 78,570 82,190 85,810 19,010 29,870 27,150 10,860
2,620,000 2,630,000 49,990 53,610 57,230 60,850 64,470 68,090 71,710 75,330 78,950 82,570 86,190 19,010 29,870 27,150 10,860
2,630,000 2,640,000 50,370 53,990 57,610 61,230 64,850 68,470 72,090 75,710 79,330 82,950 86,570 19,010 29,870 27,150 10,860
2,640,000 2,650,000 50,750 54,370 57,990 61,610 65,230 68,850 72,470 76,090 79,710 83,330 86,950 19,010 29,870 27,150 10,860
2,650,000 2,660,000 51,130 54,750 58,370 61,990 65,610 69,230 72,850 76,470 80,090 83,710 87,330 19,010 29,870 27,150 10,860
2,660,000 2,670,000 51,510 55,130 58,750 62,370 65,990 69,610 73,230 76,850 80,470 84,090 87,710 19,010 29,870 27,150 10,860
2,670,000 2,680,000 51,890 55,510 59,130 62,750 66,370 69,990 73,610 77,230 80,850 84,470 88,090 19,010 29,870 27,150 10,860
2,680,000 2,690,000 52,270 55,890 59,510 63,130 66,750 70,370 73,990 77,610 81,230 84,850 88,470 19,010 29,870 27,150 10,860
2,690,000 2,700,000 52,650 56,270 59,890 63,510 67,130 70,750 74,370 77,990 81,610 85,230 88,850 19,010 29,870 27,150 10,860
2,700,000 2,710,000 53,030 56,650 60,270 63,890 67,510 71,130 74,750 78,370 81,990 85,610 89,230 19,010 29,870 27,150 10,860
2,710,000 2,720,000 53,410 57,030 60,650 64,270 67,890 71,510 75,130 78,750 82,370 85,990 89,610 19,010 29,870 27,150 10,860
2,720,000 2,730,000 53,790 57,410 61,030 64,650 68,270 71,890 75,510 79,130 82,750 86,370 89,990 19,010 29,870 27,150 10,860
2,730,000 2,740,000 54,170 57,790 61,410 65,030 68,650 72,270 75,890 79,510 83,130 86,750 90,370 19,010 29,870 27,150 10,860
2,740,000 2,750,000 54,550 58,170 61,790 65,410 69,030 72,650 76,270 79,890 83,510 87,130 90,750 19,010 29,870 27,150 10,860
(5)
Taxable aggregate income and similar amount for 1965 income tax Column A Column B Column C
Number of dependents and similar persons 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 20 or older Age 19 Under 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
2,750,000 2,760,000 54,930 58,550 62,170 65,790 69,410 73,030 76,650 80,270 83,890 87,510 91,130 19,010 29,870 27,150 10,860
2,760,000 2,770,000 55,310 58,930 62,550 66,170 69,790 73,410 77,030 80,650 84,270 87,890 91,510 19,010 29,870 27,150 10,860
2,770,000 2,780,000 55,690 59,310 62,930 66,550 70,170 73,790 77,410 81,030 84,650 88,270 91,890 19,010 29,870 27,150 10,860
2,780,000 2,790,000 56,070 59,690 63,310 66,930 70,550 74,170 77,790 81,410 85,030 88,650 92,270 19,010 29,870 27,150 10,860
2,790,000 2,800,000 56,450 60,070 63,690 67,310 70,930 74,550 78,170 81,790 85,410 89,030 92,650 19,010 29,870 27,150 10,860
2,800,000 2,810,000 56,830 60,450 64,070 67,690 71,310 74,930 78,550 82,170 85,790 89,410 93,030 19,010 29,870 27,150 10,860
2,810,000 2,820,000 57,210 60,830 64,450 68,070 71,690 75,310 78,930 82,550 86,170 89,790 93,410 19,010 29,870 27,150 10,860
2,820,000 2,830,000 57,590 61,210 64,830 68,450 72,070 75,690 79,310 82,930 86,550 90,170 93,790 19,010 29,870 27,150 10,860
2,830,000 2,840,000 57,970 61,590 65,210 68,830 72,450 76,070 79,690 83,310 86,930 90,550 94,170 19,010 29,870 27,150 10,860
2,840,000 2,850,000 58,350 61,970 65,590 69,210 72,830 76,450 80,070 83,690 87,310 90,930 94,550 19,010 29,870 27,150 10,860
2,850,000 2,860,000 58,730 62,350 65,970 69,590 73,210 76,830 80,450 84,070 87,690 91,310 94,930 19,010 29,870 27,150 10,860
2,860,000 2,870,000 59,110 62,730 66,350 69,970 73,590 77,210 80,830 84,450 88,070 91,690 95,310 19,010 29,870 27,150 10,860
2,870,000 2,880,000 59,490 63,110 66,730 70,350 73,970 77,590 81,210 84,830 88,450 92,070 95,690 19,010 29,870 27,150 10,860
2,880,000 2,890,000 59,870 63,490 67,110 70,730 74,350 77,970 81,590 85,210 88,830 92,450 96,070 19,010 29,870 27,150 10,860
2,890,000 2,900,000 60,250 63,870 67,490 71,110 74,730 78,350 81,970 85,590 89,210 92,830 96,450 19,010 29,870 27,150 10,860
2,900,000 2,910,000 60,630 64,250 67,870 71,490 75,110 78,730 82,350 85,970 89,590 93,210 96,830 19,010 29,870 27,150 10,860
2,910,000 2,920,000 61,010 64,630 68,250 71,870 75,490 79,110 82,730 86,350 89,970 93,590 97,210 19,010 29,870 27,150 10,860
2,920,000 2,930,000 61,390 65,010 68,630 72,250 75,870 79,490 83,110 86,730 90,350 93,970 97,590 19,010 29,870 27,150 10,860
2,930,000 2,940,000 61,770 65,390 69,010 72,630 76,250 79,870 83,490 87,110 90,730 94,350 97,970 19,010 29,870 27,150 10,860
2,940,000 2,950,000 62,150 65,770 69,390 73,010 76,630 80,250 83,870 87,490 91,110 94,730 98,350 19,010 29,870 27,150 10,860
2,950,000 2,960,000 62,530 66,150 69,770 73,390 77,010 80,630 84,250 87,870 91,490 95,110 98,730 19,010 29,870 27,150 10,860
2,960,000 2,970,000 62,910 66,530 70,150 73,770 77,390 81,010 84,630 88,250 91,870 95,490 99,110 19,010 29,870 27,150 10,860
2,970,000 2,980,000 63,290 66,910 70,530 74,150 77,770 81,390 85,010 88,630 92,250 95,870 99,490 19,010 29,870 27,150 10,860
2,980,000 2,990,000 63,670 67,290 70,910 74,530 78,150 81,770 85,390 89,010 92,630 96,250 99,870 19,010 29,870 27,150 10,860
2,990,000 3,000,000 64,050 67,670 71,290 74,910 78,530 82,150 85,770 89,390 93,010 96,630 100,250 19,010 29,870 27,150 10,860
3,000,000 3,010,000 64,430 68,050 71,670 75,290 78,910 82,530 86,150 89,770 93,390 97,010 100,630 19,010 29,870 27,150 10,860
3,010,000 3,020,000 64,430 68,430 72,050 75,670 79,290 82,910 86,530 90,150 93,770 97,390 101,010 19,390 30,250 27,530 11,240
3,020,000 3,030,000 64,430 68,430 72,430 76,050 79,670 83,290 86,910 90,530 94,150 97,770 101,390 19,770 30,630 27,910 11,620
3,030,000 3,040,000 64,430 68,430 72,430 76,430 80,050 83,670 87,290 90,910 94,530 98,150 101,770 20,150 31,010 28,290 12,000
3,040,000 3,050,000 64,430 68,430 72,430 76,430 80,430 84,050 87,670 91,290 94,910 98,530 102,150 20,530 31,390 28,670 12,000
3,050,000 3,060,000 64,430 68,430 72,430 76,430 80,430 84,430 88,050 91,670 95,290 98,910 102,530 20,910 31,770 29,050 12,000
3,060,000 3,070,000 64,430 68,430 72,430 76,430 80,430 84,430 88,430 92,050 95,670 99,290 102,910 21,000 32,150 29,430 12,000
3,070,000 3,080,000 64,430 68,430 72,430 76,430 80,430 84,430 88,430 92,430 96,050 99,670 103,290 21,000 32,530 29,810 12,000
3,080,000 3,090,000 64,430 68,430 72,430 76,430 80,430 84,430 88,430 92,430 96,430 100,050 103,670 21,000 32,910 30,000 12,000
3,090,000 3,100,000 64,430 68,430 72,430 76,430 80,430 84,430 88,430 92,430 96,430 100,430 104,050 21,000 33,000 30,000 12,000
3,100,000 4,000,000 64,430 68,430 72,430 76,430 80,430 84,430 88,430 92,430 96,430 100,430 104,430 21,000 33,000 30,000 12,000
4,000,000 4,010,000 64,930 68,930 72,930 76,930 80,930 84,930 88,930 92,930 96,930 100,930 104,930 21,000 33,000 30,000 12,000
4,010,000 4,020,000 64,930 69,430 73,430 77,430 81,430 85,430 89,430 93,430 97,430 101,430 105,430 21,500 33,500 30,500 12,500
4,020,000 4,030,000 64,930 69,430 73,930 77,930 81,930 85,930 89,930 93,930 97,930 101,930 105,930 22,000 34,000 31,000 13,000
4,030,000 4,040,000 64,930 69,430 73,930 78,430 82,430 86,430 90,430 94,430 98,430 102,430 106,430 22,500 34,500 31,500 13,500
4,040,000 4,050,000 64,930 69,430 73,930 78,430 82,930 86,930 90,930 94,930 98,930 102,930 106,930 23,000 35,000 32,000 13,500
4,050,000 4,060,000 64,930 69,430 73,930 78,430 82,930 87,430 91,430 95,430 99,430 103,430 107,430 23,500 35,500 32,500 13,500
4,060,000 4,070,000 64,930 69,430 73,930 78,430 82,930 87,430 91,930 95,930 99,930 103,930 107,930 23,630 36,000 33,000 13,500
4,070,000 4,080,000 64,930 69,430 73,930 78,430 82,930 87,430 91,930 96,430 100,430 104,430 108,430 23,630 36,500 33,500 13,500
4,080,000 4,090,000 64,930 69,430 73,930 78,430 82,930 87,430 91,930 96,430 100,930 104,930 108,930 23,630 37,000 33,750 13,500
4,090,000 4,100,000 64,930 69,430 73,930 78,430 82,930 87,430 91,930 96,430 100,930 105,430 109,430 23,630 37,130 33,750 13,500
4,100,000 6,000,000 64,930 69,430 73,930 78,430 82,930 87,430 91,930 96,430 100,930 105,430 109,930 23,630 37,130 33,750 13,500
6,000,000 6,010,000 65,430 69,930 74,430 78,930 83,430 87,930 92,430 96,930 101,430 105,930 110,430 23,630 37,130 33,750 13,500
6,010,000 6,020,000 65,430 70,430 74,930 79,430 83,930 88,430 92,930 97,430 101,930 106,430 110,930 24,130 37,630 34,250 14,000
6,020,000 6,030,000 65,430 70,430 75,430 79,930 84,430 88,930 93,430 97,930 102,430 106,930 111,430 24,630 38,130 34,750 14,500
(6)
Taxable aggregate income and similar amount for 1965 income tax Column A Column B Column C
Number of dependents and similar persons 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 20 or older Age 19 Under 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
6,030,000 6,040,000 65,430 70,430 75,430 80,430 84,930 89,430 93,930 98,430 102,930 107,430 111,930 25,130 38,630 35,250 15,000
6,040,000 6,050,000 65,430 70,430 75,430 80,430 85,430 89,930 94,430 98,930 103,430 107,930 112,430 25,630 39,130 35,750 15,000
6,050,000 6,060,000 65,430 70,430 75,430 80,430 85,430 90,430 94,930 99,430 103,930 108,430 112,930 26,130 39,630 36,250 15,000
6,060,000 6,070,000 65,430 70,430 75,430 80,430 85,430 90,430 95,430 99,930 104,430 108,930 113,430 26,250 40,130 36,750 15,000
6,070,000 6,080,000 65,430 70,430 75,430 80,430 85,430 90,430 95,430 100,430 104,930 109,430 113,930 26,250 40,630 37,250 15,000
6,080,000 6,090,000 65,430 70,430 75,430 80,430 85,430 90,430 95,430 100,430 105,430 109,930 114,430 26,250 41,130 37,500 15,000
6,090,000 6,100,000 65,430 70,430 75,430 80,430 85,430 90,430 95,430 100,430 105,430 110,430 114,930 26,250 41,250 37,500 15,000
6,100,000 10,000,000 65,430 70,430 75,430 80,430 85,430 90,430 95,430 100,430 105,430 110,430 115,430 26,250 41,250 37,500 15,000
10,000,000 10,010,000 65,930 70,930 75,930 80,930 85,930 90,930 95,930 100,930 105,930 110,930 115,930 26,250 41,250 37,500 15,000
10,010,000 10,020,000 65,930 71,430 76,430 81,430 86,430 91,430 96,430 101,430 106,430 111,430 116,430 26,750 41,750 38,000 15,500
10,020,000 10,030,000 65,930 71,430 76,930 81,930 86,930 91,930 96,930 101,930 106,930 111,930 116,930 27,250 42,250 38,500 16,000
10,030,000 10,040,000 65,930 71,430 76,930 82,430 87,430 92,430 97,430 102,430 107,430 112,430 117,430 27,750 42,750 39,000 16,500
10,040,000 10,050,000 65,930 71,430 76,930 82,430 87,930 92,930 97,930 102,930 107,930 112,930 117,930 28,250 43,250 39,500 16,500
10,050,000 10,060,000 65,930 71,430 76,930 82,430 87,930 93,430 98,430 103,430 108,430 113,430 118,430 28,750 43,750 40,000 16,500
10,060,000 10,070,000 65,930 71,430 76,930 82,430 87,930 93,430 98,930 103,930 108,930 113,930 118,930 28,880 44,250 40,500 16,500
10,070,000 10,080,000 65,930 71,430 76,930 82,430 87,930 93,430 98,930 104,430 109,430 114,430 119,430 28,880 44,750 41,000 16,500
10,080,000 10,090,000 65,930 71,430 76,930 82,430 87,930 93,430 98,930 104,430 109,930 114,930 119,930 28,880 45,250 41,250 16,500
10,090,000 10,100,000 65,930 71,430 76,930 82,430 87,930 93,430 98,930 104,430 109,930 115,430 120,430 28,880 45,380 41,250 16,500
10,100,000 20,000,000 65,930 71,430 76,930 82,430 87,930 93,430 98,930 104,430 109,930 115,430 120,930 28,880 45,380 41,250 16,500
20,000,000 20,010,000 66,430 71,930 77,430 82,930 88,430 93,930 99,430 104,930 110,430 115,930 121,430 28,880 45,380 41,250 16,500
20,010,000 20,020,000 66,430 72,430 77,930 83,430 88,930 94,430 99,930 105,430 110,930 116,430 121,930 29,380 45,880 41,750 17,000
20,020,000 20,030,000 66,430 72,430 78,430 83,930 89,430 94,930 100,430 105,930 111,430 116,930 122,430 29,880 46,380 42,250 17,500
20,030,000 20,040,000 66,430 72,430 78,430 84,430 89,930 95,430 100,930 106,430 111,930 117,430 122,930 30,380 46,880 42,750 18,000
20,040,000 20,050,000 66,430 72,430 78,430 84,430 90,430 95,930 101,430 106,930 112,430 117,930 123,430 30,880 47,380 43,250 18,000
20,050,000 20,060,000 66,430 72,430 78,430 84,430 90,430 96,430 101,930 107,430 112,930 118,430 123,930 31,380 47,880 43,750 18,000
20,060,000 20,070,000 66,430 72,430 78,430 84,430 90,430 96,430 102,430 107,930 113,430 118,930 124,430 31,500 48,380 44,250 18,000
20,070,000 20,080,000 66,430 72,430 78,430 84,430 90,430 96,430 102,430 108,430 113,930 119,430 124,930 31,500 48,880 44,750 18,000
20,080,000 20,090,000 66,430 72,430 78,430 84,430 90,430 96,430 102,430 108,430 114,430 119,930 125,430 31,500 49,380 45,000 18,000
20,090,000 20,100,000 66,430 72,430 78,430 84,430 90,430 96,430 102,430 108,430 114,430 120,430 125,930 31,500 49,500 45,000 18,000
20,100,000 30,000,000 66,430 72,430 78,430 84,430 90,430 96,430 102,430 108,430 114,430 120,430 126,430 31,500 49,500 45,000 18,000
30,000,000 30,010,000 66,930 72,930 78,930 84,930 90,930 96,930 102,930 108,930 114,930 120,930 126,930 31,500 49,500 45,000 18,000
30,010,000 30,020,000 66,930 73,430 79,430 85,430 91,430 97,430 103,430 109,430 115,430 121,430 127,430 32,000 50,000 45,500 18,500
30,020,000 30,030,000 66,930 73,430 79,930 85,930 91,930 97,930 103,930 109,930 115,930 121,930 127,930 32,500 50,500 46,000 19,000
30,030,000 30,040,000 66,930 73,430 79,930 86,430 92,430 98,430 104,430 110,430 116,430 122,430 128,430 33,000 51,000 46,500 19,500
30,040,000 30,050,000 66,930 73,430 79,930 86,430 92,930 98,930 104,930 110,930 116,930 122,930 128,930 33,500 51,500 47,000 19,500
30,050,000 30,060,000 66,930 73,430 79,930 86,430 92,930 99,430 105,430 111,430 117,430 123,430 129,430 34,000 52,000 47,500 19,500
30,060,000 30,070,000 66,930 73,430 79,930 86,430 92,930 99,430 105,930 111,930 117,930 123,930 129,930 34,130 52,500 48,000 19,500
30,070,000 30,080,000 66,930 73,430 79,930 86,430 92,930 99,430 105,930 112,430 118,430 124,430 130,430 34,130 53,000 48,500 19,500
30,080,000 30,090,000 66,930 73,430 79,930 86,430 92,930 99,430 105,930 112,430 118,930 124,930 130,930 34,130 53,500 48,750 19,500
30,090,000 30,100,000 66,930 73,430 79,930 86,430 92,930 99,430 105,930 112,430 118,930 125,430 131,430 34,130 53,630 48,750 19,500
30,100,000 45,000,000 66,930 73,430 79,930 86,430 92,930 99,430 105,930 112,430 118,930 125,430 131,930 34,130 53,630 48,750 19,500
45,000,000 45,010,000 67,430 73,930 80,430 86,930 93,430 99,930 106,430 112,930 119,430 125,930 132,430 34,130 53,630 48,750 19,500
45,010,000 45,020,000 67,430 74,430 80,930 87,430 93,930 100,430 106,930 113,430 119,930 126,430 132,930 34,630 54,130 49,250 20,000
45,020,000 45,030,000 67,430 74,430 81,430 87,930 94,430 100,930 107,430 113,930 120,430 126,930 133,430 35,130 54,630 49,750 20,500
45,030,000 45,040,000 67,430 74,430 81,430 88,430 94,930 101,430 107,930 114,430 120,930 127,430 133,930 35,630 55,130 50,250 21,000
45,040,000 45,050,000 67,430 74,430 81,430 88,430 95,430 101,930 108,430 114,930 121,430 127,930 134,430 36,130 55,630 50,750 21,000
45,050,000 45,060,000 67,430 74,430 81,430 88,430 95,430 102,430 108,930 115,430 121,930 128,430 134,930 36,630 56,130 51,250 21,000
45,060,000 45,070,000 67,430 74,430 81,430 88,430 95,430 102,430 109,430 115,930 122,430 128,930 135,430 36,750 56,630 51,750 21,000
45,070,000 45,080,000 67,430 74,430 81,430 88,430 95,430 102,430 109,430 116,430 122,930 129,430 135,930 36,750 57,130 52,250 21,000
45,080,000 45,090,000 67,430 74,430 81,430 88,430 95,430 102,430 109,430 116,430 123,430 129,930 136,430 36,750 57,630 52,500 21,000
(7)
Taxable aggregate income and similar amount for 1965 income tax Column A Column B Column C
Number of dependents and similar persons 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 20 or older Age 19 Under 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
45,090,000 45,100,000 67,430 74,430 81,430 88,430 95,430 102,430 109,430 116,430 123,430 130,430 136,930 36,750 57,750 52,500 21,000
45,100,000 60,000,000 67,430 74,430 81,430 88,430 95,430 102,430 109,430 116,430 123,430 130,430 137,430 36,750 57,750 52,500 21,000
60,000,000 60,010,000 67,930 74,930 81,930 88,930 95,930 102,930 109,930 116,930 123,930 130,930 137,930 36,750 57,750 52,500 21,000
60,010,000 60,020,000 67,930 75,430 82,430 89,430 96,430 103,430 110,430 117,430 124,430 131,430 138,430 37,250 58,250 53,000 21,500
60,020,000 60,030,000 67,930 75,430 82,930 89,930 96,930 103,930 110,930 117,930 124,930 131,930 138,930 37,750 58,750 53,500 22,000
60,030,000 60,040,000 67,930 75,430 82,930 90,430 97,430 104,430 111,430 118,430 125,430 132,430 139,430 38,250 59,250 54,000 22,500
60,040,000 60,050,000 67,930 75,430 82,930 90,430 97,930 104,930 111,930 118,930 125,930 132,930 139,930 38,750 59,750 54,500 22,500
60,050,000 60,060,000 67,930 75,430 82,930 90,430 97,930 105,430 112,430 119,430 126,430 133,430 140,430 39,250 60,250 55,000 22,500
60,060,000 60,070,000 67,930 75,430 82,930 90,430 97,930 105,430 112,930 119,930 126,930 133,930 140,930 39,380 60,750 55,500 22,500
60,070,000 60,080,000 67,930 75,430 82,930 90,430 97,930 105,430 112,930 120,430 127,430 134,430 141,430 39,380 61,250 56,000 22,500
60,080,000 60,090,000 67,930 75,430 82,930 90,430 97,930 105,430 112,930 120,430 127,930 134,930 141,930 39,380 61,750 56,250 22,500
60,090,000 60,100,000 67,930 75,430 82,930 90,430 97,930 105,430 112,930 120,430 127,930 135,430 142,430 39,380 61,880 56,250 22,500
60,100,000 yen or more 67,930 75,430 82,930 90,430 97,930 105,430 112,930 120,430 127,930 135,430 142,930 39,380 61,880 56,250 22,500
(Note)
The terms used in this table are as follows:
(1) "Taxable aggregate income and similar amount for 1965 income tax" means the taxable aggregate income and similar amount prescribed in Article 5, paragraph (1), item (ii) (Special Provisions on the Calculation of the tax prepayment calculation base for 1966) of the Supplementary Provisions.
(2) "Number of dependents and similar persons" means the total number of Claimable Spouses to whom the provisions of Article 77 (Spousal Deduction) of the Former Act were applied and dependents to whom the provisions of Article 78, paragraph (1), item (ii) (Deduction for Dependents) of the Former Act were applied, with regard to income tax for 1965.
(3) "relative employed only by a blue-return filer" means a relative employed only by a blue-return filer prescribed in Article 57, paragraph (1) (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 1965.
(4) "relative employed only by the Resident" means a relative employed only by the Resident prescribed in Article 57, paragraph (2) of the Former Act to whom the provisions of that paragraph were applied with regard to income tax for 1965.
(5) "Full amount" means the amount set forth in Article 5, paragraph (1), item (i) of the Supplementary Provisions.
machine translation, not official
## 附則別表第四 削除
suppl-3411-31/appdx-4 · https://japanlaw.org/ja/income-tax-act/suppl-3411-31/appdx-4 · https://japanlaw.org/l/340AC0000000033/suppl-3411-31/appdx-4
## 附則別表第五（昭和４１年分の年末調整のための給与所得の源泉徴収税額表）
suppl-3411-31/appdx-5 · https://japanlaw.org/ja/income-tax-act/suppl-3411-31/appdx-5 · https://japanlaw.org/l/340AC0000000033/suppl-3411-31/appdx-5
（一）
課税給与所得金額 税額 課税給与所得金額 税額 課税給与所得金額 税額 課税給与所得金額 税額
以上 未満 以上 未満 以上 未満 以上 未満
円 円 円 円 円 円 円 円 円 円 円 円
２５，５００ ２６，０００ ２，１３０ ７１，０００ ７２，０００ ５，９４０ １５２，０００ １５４，０００ １３，５７０
１，５００円未満 ０
２６，０００ ２６，５００ ２，１７０ ７２，０００ ７３，０００ ６，０２０ １５４，０００ １５６，０００ １３，７７０
１，５００ ２，０００ １２０ ２６，５００ ２７，０００ ２，２１０ ７３，０００ ７４，０００ ６，１１０ １５６，０００ １５８，０００ １３，９７０
２，０００ ２，５００ １６０ ２７，０００ ２７，５００ ２，２５０ ７４，０００ ７５，０００ ６，１９０ １５８，０００ １６０，０００ １４，１７０
２，５００ ３，０００ ２００ ２７，５００ ２８，０００ ２，３００ ７５，０００ ７６，０００ ６，２７０ １６０，０００ １６２，０００ １４，３７０
３，０００ ３，５００ ２５０ ２８，０００ ２８，５００ ２，３４０ ７６，０００ ７７，０００ ６，３６０ １６２，０００ １６４，０００ １４，５７０
３，５００ ４，０００ ２９０ ２８，５００ ２９，０００ ２，３８０ ７７，０００ ７８，０００ ６，４４０ １６４，０００ １６６，０００ １４，７７０
４，０００ ４，５００ ３３０ ２９，０００ ２９，５００ ２，４２０ ７８，０００ ７９，０００ ６，５２０ １６６，０００ １６８，０００ １４，９７０
４，５００ ５，０００ ３７０ ２９，５００ ３０，０００ ２，４６０ ７９，０００ ８０，０００ ６，６１０ １６８，０００ １７０，０００ １５，１７０
５，０００ ５，５００ ４１０ ３０，０００ ３１，０００ ２，５１０ ８０，０００ ８１，０００ ６，６９０ １７０，０００ １７２，０００ １５，３７０
５，５００ ６，０００ ４６０ ３１，０００ ３２，０００ ２，５９０ ８１，０００ ８２，０００ ６，７７０ １７２，０００ １７４，０００ １５，５７０
６，０００ ６，５００ ５００ ３２，０００ ３３，０００ ２，６７０ ８２，０００ ８３，０００ ６，８６０ １７４，０００ １７６，０００ １５，７７０
６，５００ ７，０００ ５４０ ３３，０００ ３４，０００ ２，７６０ ８３，０００ ８４，０００ ６，９４０ １７６，０００ １７８，０００ １５，９７０
７，０００ ７，５００ ５８０ ３４，０００ ３５，０００ ２，８４０ ８４，０００ ８５，０００ ７，０３０ １７８，０００ １８０，０００ １６，１７０
７，５００ ８，０００ ６２０ ３５，０００ ３６，０００ ２，９２０ ８５，０００ ８６，０００ ７，１１０ １８０，０００ １８２，０００ １６，３７０
８，０００ ８，５００ ６６０ ３６，０００ ３７，０００ ３，０１０ ８６，０００ ８７，０００ ７，１９０ １８２，０００ １８４，０００ １６，５７０
８，５００ ９，０００ ７１０ ３７，０００ ３８，０００ ３，０９０ ８７，０００ ８８，０００ ７，２８０ １８４，０００ １８６，０００ １６，７７０
９，０００ ９，５００ ７５０ ３８，０００ ３９，０００ ３，１８０ ８８，０００ ８９，０００ ７，３６０ １８６，０００ １８８，０００ １６，９７０
９，５００ １０，０００ ７９０ ３９，０００ ４０，０００ ３，２６０ ８９，０００ ９０，０００ ７，４４０ １８８，０００ １９０，０００ １７，１７０
１０，０００ １０，５００ ８３０ ４０，０００ ４１，０００ ３，３４０ ９０，０００ ９２，０００ ７，５３０ １９０，０００ １９２，０００ １７，３７０
１０，５００ １１，０００ ８７０ ４１，０００ ４２，０００ ３，４３０ ９２，０００ ９４，０００ ７，７００ １９２，０００ １９４，０００ １７，５７０
１１，０００ １１，５００ ９２０ ４２，０００ ４３，０００ ３，５１０ ９４，０００ ９６，０００ ７，８６０ １９４，０００ １９６，０００ １７，７７０
１１，５００ １２，０００ ９６０ ４３，０００ ４４，０００ ３，５９０ ９６，０００ ９８，０００ ８，０３０ １９６，０００ １９８，０００ １７，９７０
１２，０００ １２，５００ １，０００ ４４，０００ ４５，０００ ３，６８０ ９８，０００ １００，０００ ８，２００ １９８，０００ ２００，０００ １８，１７０
１２，５００ １３，０００ １，０４０ ４５，０００ ４６，０００ ３，７６０ １００，０００ １０２，０００ ８，３７０ ２００，０００ ２０２，０００ １８，３７０
１３，０００ １３，５００ １，０８０ ４６，０００ ４７，０００ ３，８５０ １０２，０００ １０４，０００ ８，５７０ ２０２，０００ ２０４，０００ １８，５９０
１３，５００ １４，０００ １，１２０ ４７，０００ ４８，０００ ３，９３０ １０４，０００ １０６，０００ ８，７７０ ２０４，０００ ２０６，０００ １８，８１０
１４，０００ １４，５００ １，１７０ ４８，０００ ４９，０００ ４，０１０ １０６，０００ １０８，０００ ８，９７０ ２０６，０００ ２０８，０００ １９，０４０
１４，５００ １５，０００ １，２１０ ４９，０００ ５０，０００ ４，１００ １０８，０００ １１０，０００ ９，１７０ ２０８，０００ ２１０，０００ １９，２６０
１５，０００ １５，５００ １，２５０ ５０，０００ ５１，０００ ４，１８０ １１０，０００ １１２，０００ ９，３７０ ２１０，０００ ２１３，０００ １９，４９０
１５，５００ １６，０００ １，２９０ ５１，０００ ５２，０００ ４，２６０ １１２，０００ １１４，０００ ９，５７０ ２１３，０００ ２１６，０００ １９，８２０
１６，０００ １６，５００ １，３３０ ５２，０００ ５３，０００ ４，３５０ １１４，０００ １１６，０００ ９，７７０ ２１６，０００ ２１９，０００ ２０，１６０
１６，５００ １７，０００ １，３８０ ５３，０００ ５４，０００ ４，４３０ １１６，０００ １１８，０００ ９，９７０ ２１９，０００ ２２２，０００ ２０，４９０
１７，０００ １７，５００ １，４２０ ５４，０００ ５５，０００ ４，５１０ １１８，０００ １２０，０００ １０，１７０ ２２２，０００ ２２５，０００ ２０，８３０
１７，５００ １８，０００ １，４６０ ５５，０００ ５６，０００ ４，６００ １２０，０００ １２２，０００ １０，３７０ ２２５，０００ ２２８，０００ ２１，１７０
１８，０００ １８，５００ １，５００ ５６，０００ ５７，０００ ４，６８０ １２２，０００ １２４，０００ １０，５７０ ２２８，０００ ２３１，０００ ２１，５００
１８，５００ １９，０００ １，５４０ ５７，０００ ５８，０００ ４，７７０ １２４，０００ １２６，０００ １０，７７０ ２３１，０００ ２３４，０００ ２１，８４０
１９，０００ １９，５００ １，５９０ ５８，０００ ５９，０００ ４，８５０ １２６，０００ １２８，０００ １０，９７０ ２３４，０００ ２３７，０００ ２２，１７０
１９，５００ ２０，０００ １，６３０ ５９，０００ ６０，０００ ４，９３０ １２８，０００ １３０，０００ １１，１７０ ２３７，０００ ２４０，０００ ２２，５１０
２０，０００ ２０，５００ １，６７０ ６０，０００ ６１，０００ ５，０２０ １３０，０００ １３２，０００ １１，３７０ ２４０，０００ ２４３，０００ ２２，８５０
２０，５００ ２１，０００ １，７１０ ６１，０００ ６２，０００ ５，１００ １３２，０００ １３４，０００ １１，５７０ ２４３，０００ ２４６，０００ ２３，１８０
２１，０００ ２１，５００ １，７５０ ６２，０００ ６３，０００ ５，１８０ １３４，０００ １３６，０００ １１，７７０ ２４６，０００ ２４９，０００ ２３，５２０
２１，５００ ２２，０００ １，７９０ ６３，０００ ６４，０００ ５，２７０ １３６，０００ １３８，０００ １１，９７０ ２４９，０００ ２５２，０００ ２３，８５０
２２，０００ ２２，５００ １，８４０ ６４，０００ ６５，０００ ５，３５０ １３８，０００ １４０，０００ １２，１７０ ２５２，０００ ２５５，０００ ２４，１９０
２２，５００ ２３，０００ １，８８０ ６５，０００ ６６，０００ ５，４４０ １４０，０００ １４２，０００ １２，３７０ ２５５，０００ ２５８，０００ ２４，５３０
２３，０００ ２３，５００ １，９２０ ６６，０００ ６７，０００ ５，５２０ １４２，０００ １４４，０００ １２，５７０ ２５８，０００ ２６１，０００ ２４，８６０
２３，５００ ２４，０００ １，９６０ ６７，０００ ６８，０００ ５，６００ １４４，０００ １４６，０００ １２，７７０ ２６１，０００ ２６４，０００ ２５，２００
２４，０００ ２４，５００ ２，０００ ６８，０００ ６９，０００ ５，６９０ １４６，０００ １４８，０００ １２，９７０ ２６４，０００ ２６７，０００ ２５，５３０
２４，５００ ２５，０００ ２，０５０ ６９，０００ ７０，０００ ５，７７０ １４８，０００ １５０，０００ １３，１７０ ２６７，０００ ２７０，０００ ２５，８７０
２５，０００ ２５，５００ ２，０９０ ７０，０００ ７１，０００ ５，８５０ １５０，０００ １５２，０００ １３，３７０ ２７０，０００ ２７３，０００ ２６，２１０
（二）
課税給与所得金額 税額 課税給与所得金額 税額 課税給与所得金額 税額 課税給与所得金額 税額
以上 未満 以上 未満 以上 未満 以上 未満
円 円 円 円 円 円 円 円 円 円 円 円
２７３，０００ ２７６，０００ ２６，５４０ ４３４，０００ ４３８，０００ ４９，６７０ ６３５，０００ ６４０，０００ ８２，７７０ ８８５，０００ ８９０，０００ １３３，７９０
２７６，０００ ２７９，０００ ２６，８８０ ４３８，０００ ４４２，０００ ５０，２７０ ６４０，０００ ６４５，０００ ８３，７７０ ８９０，０００ ８９５，０００ １３４，８５０
２７９，０００ ２８２，０００ ２７，２１０ ４４２，０００ ４４６，０００ ５０，８７０ ６４５，０００ ６５０，０００ ８４，７７０ ８９５，０００ ９００，０００ １３５，９１０
２８２，０００ ２８５，０００ ２７，５５０ ４４６，０００ ４５０，０００ ５１，４７０ ６５０，０００ ６５５，０００ ８５，７７０ ９００，０００ ９０５，０００ １３６，９７０
２８５，０００ ２８８，０００ ２７，８９０ ４５０，０００ ４５４，０００ ５２，０７０ ６５５，０００ ６６０，０００ ８６，７７０ ９０５，０００ ９１０，０００ １３８，０３０
２８８，０００ ２９１，０００ ２８，２２０ ４５４，０００ ４５８，０００ ５２，６７０ ６６０，０００ ６６５，０００ ８７，７７０ ９１０，０００ ９１５，０００ １３９，０９０
２９１，０００ ２９４，０００ ２８，５６０ ４５８，０００ ４６２，０００ ５３，２７０ ６６５，０００ ６７０，０００ ８８，７７０ ９１５，０００ ９２０，０００ １４０，１５０
２９４，０００ ２９７，０００ ２８，８９０ ４６２，０００ ４６６，０００ ５３，８７０ ６７０，０００ ６７５，０００ ８９，７７０ ９２０，０００ ９２５，０００ １４１，２１０
２９７，０００ ３００，０００ ２９，２３０ ４６６，０００ ４７０，０００ ５４，４７０ ６７５，０００ ６８０，０００ ９０，７７０ ９２５，０００ ９３０，０００ １４２，２７０
３００，０００ ３０３，０００ ２９，５７０ ４７０，０００ ４７４，０００ ５５，０７０ ６８０，０００ ６８５，０００ ９１，７７０ ９３０，０００ ９３５，０００ １４３，３３０
３０３，０００ ３０６，０００ ３０，０２０ ４７４，０００ ４７８，０００ ５５，６７０ ６８５，０００ ６９０，０００ ９２，７７０ ９３５，０００ ９４０，０００ １４４，３９０
３０６，０００ ３０９，０００ ３０，４７０ ４７８，０００ ４８２，０００ ５６，２７０ ６９０，０００ ６９５，０００ ９３，７７０ ９４０，０００ ９４５，０００ １４５，４５０
３０９，０００ ３１２，０００ ３０，９２０ ４８２，０００ ４８６，０００ ５６，８７０ ６９５，０００ ７００，０００ ９４，７７０ ９４５，０００ ９５０，０００ １４６，５１０
３１２，０００ ３１５，０００ ３１，３７０ ４８６，０００ ４９０，０００ ５７，４７０ ７００，０００ ７０５，０００ ９５，７７０ ９５０，０００ ９５５，０００ １４７，５７０
３１５，０００ ３１８，０００ ３１，８２０ ４９０，０００ ４９４，０００ ５８，０７０ ７０５，０００ ７１０，０００ ９６，７７０ ９５５，０００ ９６０，０００ １４８，６３０
３１８，０００ ３２１，０００ ３２，２７０ ４９４，０００ ４９８，０００ ５８，６７０ ７１０，０００ ７１５，０００ ９７，７７０ ９６０，０００ ９６５，０００ １４９，６９０
３２１，０００ ３２４，０００ ３２，７２０ ４９８，０００ ５０２，０００ ５９，２７０ ７１５，０００ ７２０，０００ ９８，７７０ ９６５，０００ ９７０，０００ １５０，７５０
３２４，０００ ３２７，０００ ３３，１７０ ５０２，０００ ５０６，０００ ５９，８９０ ７２０，０００ ７２５，０００ ９９，７７０ ９７０，０００ ９７５，０００ １５１，８１０
３２７，０００ ３３０，０００ ３３，６２０ ５０６，０００ ５１０，０００ ６０，５４０ ７２５，０００ ７３０，０００ １００，７７０ ９７５，０００ ９８０，０００ １５２，８７０
３３０，０００ ３３３，０００ ３４，０７０ ５１０，０００ ５１４，０００ ６１，１９０ ７３０，０００ ７３５，０００ １０１，７７０ ９８０，０００ ９８５，０００ １５３，９３０
３３３，０００ ３３６，０００ ３４，５２０ ５１４，０００ ５１８，０００ ６１，８３０ ７３５，０００ ７４０，０００ １０２，７７０ ９８５，０００ ９９０，０００ １５４，９９０
３３６，０００ ３３９，０００ ３４，９７０ ５１８，０００ ５２２，０００ ６２，４８０ ７４０，０００ ７４５，０００ １０３，７７０ ９９０，０００ ９９５，０００ １５６，０５０
３３９，０００ ３４２，０００ ３５，４２０ ５２２，０００ ５２６，０００ ６３，１３０ ７４５，０００ ７５０，０００ １０４，７７０ ９９５，０００ １，０００，０００ １５７，１１０
３４２，０００ ３４５，０００ ３５，８７０ ５２６，０００ ５３０，０００ ６３，７８０ ７５０，０００ ７５５，０００ １０５，７７０
３４５，０００ ３４８，０００ ３６，３２０ ５３０，０００ ５３４，０００ ６４，４３０ ７５５，０００ ７６０，０００ １０６，７７０
３４８，０００ ３５１，０００ ３６，７７０ ５３４，０００ ５３８，０００ ６５，０７０ ７６０，０００ ７６５，０００ １０７，７７０ １，０００，０００ １，２００，０００ 課税給与所得金額に２５％を乗じて算出した金額から９１，８３０円を控除した金額
３５１，０００ ３５４，０００ ３７，２２０ ５３８，０００ ５４２，０００ ６５，７２０ ７６５，０００ ７７０，０００ １０８，７７０
３５４，０００ ３５７，０００ ３７，６７０ ５４２，０００ ５４６，０００ ６６，３７０ ７７０，０００ ７７５，０００ １０９，７７０
３５７，０００ ３６０，０００ ３８，１２０ ５４６，０００ ５５０，０００ ６７，０２０ ７７５，０００ ７８０，０００ １１０，７７０
３６０，０００ ３６３，０００ ３８，５７０ ５５０，０００ ５５４，０００ ６７，６７０ ７８０，０００ ７８５，０００ １１１，７７０
３６３，０００ ３６６，０００ ３９，０２０ ５５４，０００ ５５８，０００ ６８，３１０ ７８５，０００ ７９０，０００ １１２，７７０ １，２００，０００ １，５００，０００ 課税給与所得金額に２６．２％を乗じて算出した金額から１０６，２３０円を控除した金額
３６６，０００ ３６９，０００ ３９，４７０ ５５８，０００ ５６２，０００ ６８，９６０ ７９０，０００ ７９５，０００ １１３，７７０
３６９，０００ ３７２，０００ ３９，９２０ ５６２，０００ ５６６，０００ ６９，６１０ ７９５，０００ ８００，０００ １１４，７７０
３７２，０００ ３７５，０００ ４０，３７０ ５６６，０００ ５７０，０００ ７０，２６０ ８００，０００ ８０５，０００ １１５，７７０
３７５，０００ ３７８，０００ ４０，８２０ ５７０，０００ ５７４，０００ ７０，９１０ ８０５，０００ ８１０，０００ １１６，８３０
３７８，０００ ３８１，０００ ４１，２７０ ５７４，０００ ５７８，０００ ７１，５５０ ８１０，０００ ８１５，０００ １１７，８９０ １，５００，０００ １，８００，０００ 課税給与所得金額に３０％を乗じて算出した金額から１６３，２３０円を控除した金額
３８１，０００ ３８４，０００ ４１，７２０ ５７８，０００ ５８２，０００ ７２，２００ ８１５，０００ ８２０，０００ １１８，９５０
３８４，０００ ３８７，０００ ４２，１７０ ５８２，０００ ５８６，０００ ７２，８５０ ８２０，０００ ８２５，０００ １２０，０１０
３８７，０００ ３９０，０００ ４２，６２０ ５８６，０００ ５９０，０００ ７３，５００ ８２５，０００ ８３０，０００ １２１，０７０
３９０，０００ ３９４，０００ ４３，０７０ ５９０，０００ ５９４，０００ ７４，１５０ ８３０，０００ ８３５，０００ １２２，１３０
３９４，０００ ３９８，０００ ４３，６７０ ５９４，０００ ５９８，０００ ７４，７９０ ８３５，０００ ８４０，０００ １２３，１９０ １，８００，０００ ２，２００，０００ 課税給与所得金額に３１．２％を乗じて算出した金額から１８４，８３０円を控除した金額
３９８，０００ ４０２，０００ ４４，２７０ ５９８，０００ ６０２，０００ ７５，４４０ ８４０，０００ ８４５，０００ １２４，２５０
４０２，０００ ４０６，０００ ４４，８７０ ６０２，０００ ６０６，０００ ７６，１７０ ８４５，０００ ８５０，０００ １２５，３１０
４０６，０００ ４１０，０００ ４５，４７０ ６０６，０００ ６１０，０００ ７６，９７０ ８５０，０００ ８５５，０００ １２６，３７０
４１０，０００ ４１４，０００ ４６，０７０ ６１０，０００ ６１４，０００ ７７，７７０ ８５５，０００ ８６０，０００ １２７，４３０
４１４，０００ ４１８，０００ ４６，６７０ ６１４，０００ ６１８，０００ ７８，５７０ ８６０，０００ ８６５，０００ １２８，４９０ ２，２００，０００ ２，５００，０００ 課税給与所得金額に３５％を乗じて算出した金額から２６８，４３０円を控除した金額
４１８，０００ ４２２，０００ ４７，２７０ ６１８，０００ ６２２，０００ ７９，３７０ ８６５，０００ ８７０，０００ １２９，５５０
４２２，０００ ４２６，０００ ４７，８７０ ６２２，０００ ６２６，０００ ８０，１７０ ８７０，０００ ８７５，０００ １３０，６１０
４２６，０００ ４３０，０００ ４８，４７０ ６２６，０００ ６３０，０００ ８０，９７０ ８７５，０００ ８８０，０００ １３１，６７０
４３０，０００ ４３４，０００ ４９，０７０ ６３０，０００ ６３５，０００ ８１，７７０ ８８０，０００ ８８５，０００ １３２，７３０
（三）
課税給与所得金額 税額 課税給与所得金額 税額 課税給与所得金額 税額
以上 未満 以上 未満 以上 未満
円 円 円 円 円 円
２，５００，０００ ３，０００，０００ 課税給与所得金額に３６．２％を乗じて算出した金額から２９８，４３０円を控除した金額 ６，０００，０００ １０，０００，０００ 課税給与所得金額に５０％を乗じて算出した金額から９１２，４３０円を控除した金額 ３０，０００，０００ ４５，０００，０００ 課税給与所得金額に６５％を乗じて算出した金額から３，９１２，４３０円を控除した金額
３，０００，０００ ４，０００，０００ 課税給与所得金額に４０％を乗じて算出した金額から４１２，４３０円を控除した金額 １０，０００，０００ ２０，０００，０００ 課税給与所得金額に５５％を乗じて算出した金額から１，４１２，４３０円を控除した金額 ４５，０００，０００ ６０，０００，０００ 課税給与所得金額に７０％を乗じて算出した金額から６，１６２，４３０円を控除した金額
４，０００，０００ ６，０００，０００ 課税給与所得金額に４５％を乗じて算出した金額から６１２，４３０円を控除した金額 ２０，０００，０００ ３０，０００，０００ 課税給与所得金額に６０％を乗じて算出した金額から２，４１２，４３０円を控除した金額 ６０，０００，０００円以上 課税給与所得金額に７５％を乗じて算出した金額から９，１６２，４３０円を控除した金額
その者が障害者、老年者、寡婦又は勤労学生である場合には、これらの一に該当するごとに６，０００円を、控除対象配偶者又は扶養親族である障害者がある場合には、当該障害者１人につき６，０００円を、上の各種によつて求めた税額から控除した金額
（注）
この表において「課税給与所得金額」とは、附則第三条第一項（昭和四十一年分の所得税の所得控除及び税額の計算に係る特例）の規定により読み替えられた新法第百九十条第二号（年末調整）に規定する給与所得控除後の給与等の金額から同号イからニまでに掲げる金額の合計額を控除した金額をいう。
（備考）
税額の求め方は、次のとおりである。
（一） まず、この表の附表によりその年中の給与等の金額に応じて求めた同表の給与所得控除後の給与等の金額から、次に掲げる金額を控除した金額を求める。
（１） その年中の給与等の金額から控除される社会保険料がある場合には、その金額
（２） 給与所得者の保険料控除申告書により申告された社会保険料の金額がある場合には、その金額
（３） 給与所得者の保険料控除申告書により申告された生命保険料（附則第三条第一項の規定により読み替えられた新法第七十五条第一項（生命保険料控除）に規定する生命保険料をいう。以下同じ。）の金額がある場合には、次に掲げる場合の区分に応じそれぞれ次に掲げる金額
（イ） その生命保険料の金額の合計額が２３，６００円までの場合 当該合計額
（ロ） その生命保険料の金額の合計額が２３，６００円をこえ５０，０００円までの場合 当該合計額の２分の１に相当する金額と１１，８００円との合計額
（ハ） その生命保険料の金額の合計額が５０，０００円をこえる場合 ３６，８００円
（４） 給与所得者の保険料控除申告書により申告された損害保険料（新法第七十六条第一項（損害保険料控除）に規定する損害保険料をいう。以下同じ。）の金額がある場合には、次に掲げる場合の区分に応じそれぞれ次に掲げる金額
（イ） その損害保険料の金額のすべてが新法第七十六条第一項第一号に規定する契約に係るものである場合 当該金額の合計額（その合計額が２，０００円をこえる場合には、２，０００円）
（ロ） その損害保険料の金額のすべてが新法第七十六条第一項第二号に規定する契約に係るものである場合 当該金額の合計額（その合計額が１０，０００円をこえる場合には、１０，０００円）
（ハ） その損害保険料の金額のうちに新法第七十六条第一項第一号に規定する契約に係るものと同項第二号に規定する契約に係るものとがある場合 当該金額の合計額（その合計額が１０，０００円をこえる場合には、１０，０００円）。ただし、同項第一号に規定する契約に係る金額が２，０００円をこえ、かつ、同項第二号に規定する契約に係る金額が８，０００円未満である場合には、２，０００円と同項第二号に規定する契約に係る金額との合計額とする。
（二） 次に、（一）により求めた金額から、
（１） 給与所得者の扶養控除等申告書により申告された控除対象配偶者がある場合において、
（イ） 当該申告書により申告された扶養親族があるときは、附則第三条第一項の規定により読み替えられた新法第七十七条第一項（配偶者控除）の規定による配偶者控除の額、附則第三条第一項の規定により読み替えられた新法第七十八条第一項（扶養控除）の規定による扶養控除の額及び基礎控除の額の合計額を控除し、
（ロ） 当該申告書により申告された扶養親族がないときは、附則第三条第一項の規定により読み替えられた新法第七十七条第一項の規定による配偶者控除の額及び基礎控除の額の合計額を控除し、
（２） 給与所得者の扶養控除等申告書により申告された控除対象配偶者がない場合において、
（イ） 当該申告書により申告された扶養親族があるときは、
（ａ） （ｂ）に該当するときを除くほか、附則第三条第一項の規定により読み替えられた新法第七十八条第一項及び第二項の規定による扶養控除の額並びに基礎控除の額の合計額を控除し、
（ｂ） 当該申告書に附則第三条第一項の規定により読み替えられた新法第七十八条第二項の規定に該当する旨の記載がないときは、同条第一項の規定による扶養控除の額及び基礎控除の額の合計額を控除し、
（ロ） 当該申告書により申告された扶養親族がないときは、基礎控除の額を控除し、
それぞれその残額を求める。
（三） （二）により求めた残額に応じ、「課税給与所得金額」欄の該当する行を求め、その行の「税額」欄に記載されている金額が、その求める税額である。
（四） 当該申告書にその居住者が障害者、老年者、寡婦又は勤労学生に該当する旨の記載がある場合（当該勤労学生が新法第二条第一項第三十三号ロ（定義）に掲げる生徒に該当する場合には、当該申告書に勤労学生に該当する旨の記載があるほか、新法第百九十四条第三項（給与所得者の扶養控除等申告書）に規定する書類の提出又は提示があつた場合）には、これらの一に該当するごとに６，０００円を、当該申告書にその居住者の扶養親族等のうちに障害者がある旨の記載がある場合には、その障害者１人につき６，０００円を、（三）により求めた税額から控除した金額が、その求める税額である。
（五） （一）から（四）までにより税額を求める場合において、（二）により求めた残額が１，０００，０００円以上の居住者のその残額に１００円未満の端数があるときは、これを切り捨てた後の金額をその残額とみなすものとし、その居住者の税額に１０円未満の端数があるときは、これを切り捨てた額をもつてその求める税額とする。
附則別表第五の附表
（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
２１１，２５０円未満 １３９，０００円未満 ２５５，０００ ２５６，０００ １７４，０００ ３００，０００ ３０１，０００ ２１０，０００
２１１，２５０ ２１２，０００ １３９，０００ ２５６，０００ ２５７，０００ １７４，８００ ３０１，０００ ３０２，０００ ２１０，８００
２１２，０００ ２１３，０００ １３９，６００ ２５７，０００ ２５８，０００ １７５，６００ ３０２，０００ ３０３，０００ ２１１，６００
２１３，０００ ２１４，０００ １４０，４００ ２５８，０００ ２５９，０００ １７６，４００ ３０３，０００ ３０４，０００ ２１２，４００
２１４，０００ ２１５，０００ １４１，２００ ２５９，０００ ２６０，０００ １７７，２００ ３０４，０００ ３０５，０００ ２１３，２００
２１５，０００ ２１６，０００ １４２，０００ ２６０，０００ ２６１，０００ １７８，０００ ３０５，０００ ３０６，０００ ２１４，０００
２１６，０００ ２１７，０００ １４２，８００ ２６１，０００ ２６２，０００ １７８，８００ ３０６，０００ ３０７，０００ ２１４，８００
２１７，０００ ２１８，０００ １４３，６００ ２６２，０００ ２６３，０００ １７９，６００ ３０７，０００ ３０８，０００ ２１５，６００
２１８，０００ ２１９，０００ １４４，４００ ２６３，０００ ２６４，０００ １８０，４００ ３０８，０００ ３０９，０００ ２１６，４００
２１９，０００ ２２０，０００ １４５，２００ ２６４，０００ ２６５，０００ １８１，２００ ３０９，０００ ３１０，０００ ２１７，２００
２２０，０００ ２２１，０００ １４６，０００ ２６５，０００ ２６６，０００ １８２，０００ ３１０，０００ ３１１，５００ ２１８，０００
２２１，０００ ２２２，０００ １４６，８００ ２６６，０００ ２６７，０００ １８２，８００ ３１１，５００ ３１３，０００ ２１９，２００
２２２，０００ ２２３，０００ １４７，６００ ２６７，０００ ２６８，０００ １８３，６００ ３１３，０００ ３１４，５００ ２２０，４００
２２３，０００ ２２４，０００ １４８，４００ ２６８，０００ ２６９，０００ １８４，４００ ３１４，５００ ３１６，０００ ２２１，６００
２２４，０００ ２２５，０００ １４９，２００ ２６９，０００ ２７０，０００ １８５，２００ ３１６，０００ ３１７，５００ ２２２，８００
２２５，０００ ２２６，０００ １５０，０００ ２７０，０００ ２７１，０００ １８６，０００ ３１７，５００ ３１９，０００ ２２４，０００
２２６，０００ ２２７，０００ １５０，８００ ２７１，０００ ２７２，０００ １８６，８００ ３１９，０００ ３２０，５００ ２２５，２００
２２７，０００ ２２８，０００ １５１，６００ ２７２，０００ ２７３，０００ １８７，６００ ３２０，５００ ３２２，０００ ２２６，４００
２２８，０００ ２２９，０００ １５２，４００ ２７３，０００ ２７４，０００ １８８，４００ ３２２，０００ ３２３，５００ ２２７，６００
２２９，０００ ２３０，０００ １５３，２００ ２７４，０００ ２７５，０００ １８９，２００ ３２３，５００ ３２５，０００ ２２８，８００
２３０，０００ ２３１，０００ １５４，０００ ２７５，０００ ２７６，０００ １９０，０００ ３２５，０００ ３２６，５００ ２３０，０００
２３１，０００ ２３２，０００ １５４，８００ ２７６，０００ ２７７，０００ １９０，８００ ３２６，５００ ３２８，０００ ２３１，２００
２３２，０００ ２３３，０００ １５５，６００ ２７７，０００ ２７８，０００ １９１，６００ ３２８，０００ ３２９，５００ ２３２，４００
２３３，０００ ２３４，０００ １５６，４００ ２７８，０００ ２７９，０００ １９２，４００ ３２９，５００ ３３１，０００ ２３３，６００
２３４，０００ ２３５，０００ １５７，２００ ２７９，０００ ２８０，０００ １９３，２００ ３３１，０００ ３３２，５００ ２３４，８００
２３５，０００ ２３６，０００ １５８，０００ ２８０，０００ ２８１，０００ １９４，０００ ３３２，５００ ３３４，０００ ２３６，０００
２３６，０００ ２３７，０００ １５８，８００ ２８１，０００ ２８２，０００ １９４，８００ ３３４，０００ ３３５，５００ ２３７，２００
２３７，０００ ２３８，０００ １５９，６００ ２８２，０００ ２８３，０００ １９５，６００ ３３５，５００ ３３７，０００ ２３８，４００
２３８，０００ ２３９，０００ １６０，４００ ２８３，０００ ２８４，０００ １９６，４００ ３３７，０００ ３３８，５００ ２３９，６００
２３９，０００ ２４０，０００ １６１，２００ ２８４，０００ ２８５，０００ １９７，２００ ３３８，５００ ３４０，０００ ２４０，８００
２４０，０００ ２４１，０００ １６２，０００ ２８５，０００ ２８６，０００ １９８，０００ ３４０，０００ ３４１，５００ ２４２，０００
２４１，０００ ２４２，０００ １６２，８００ ２８６，０００ ２８７，０００ １９８，８００ ３４１，５００ ３４３，０００ ２４３，２００
２４２，０００ ２４３，０００ １６３，６００ ２８７，０００ ２８８，０００ １９９，６００ ３４３，０００ ３４４，５００ ２４４，４００
２４３，０００ ２４４，０００ １６４，４００ ２８８，０００ ２８９，０００ ２００，４００ ３４４，５００ ３４６，０００ ２４５，６００
２４４，０００ ２４５，０００ １６５，２００ ２８９，０００ ２９０，０００ ２０１，２００ ３４６，０００ ３４７，５００ ２４６，８００
２４５，０００ ２４６，０００ １６６，０００ ２９０，０００ ２９１，０００ ２０２，０００ ３４７，５００ ３４９，０００ ２４８，０００
２４６，０００ ２４７，０００ １６６，８００ ２９１，０００ ２９２，０００ ２０２，８００ ３４９，０００ ３５０，５００ ２４９，２００
２４７，０００ ２４８，０００ １６７，６００ ２９２，０００ ２９３，０００ ２０３，６００ ３５０，５００ ３５２，０００ ２５０，４００
２４８，０００ ２４９，０００ １６８，４００ ２９３，０００ ２９４，０００ ２０４，４００ ３５２，０００ ３５３，５００ ２５１，６００
２４９，０００ ２５０，０００ １６９，２００ ２９４，０００ ２９５，０００ ２０５，２００ ３５３，５００ ３５５，０００ ２５２，８００
２５０，０００ ２５１，０００ １７０，０００ ２９５，０００ ２９６，０００ ２０６，０００ ３５５，０００ ３５６，５００ ２５４，０００
２５１，０００ ２５２，０００ １７０，８００ ２９６，０００ ２９７，０００ ２０６，８００ ３５６，５００ ３５８，０００ ２５５，２００
２５２，０００ ２５３，０００ １７１，６００ ２９７，０００ ２９８，０００ ２０７，６００ ３５８，０００ ３５９，５００ ２５６，４００
２５３，０００ ２５４，０００ １７２，４００ ２９８，０００ ２９９，０００ ２０８，４００ ３５９，５００ ３６１，０００ ２５７，６００
２５４，０００ ２５５，０００ １７３，２００ ２９９，０００ ３００，０００ ２０９，２００ ３６１，０００ ３６２，５００ ２５８，８００
（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
３６２，５００ ３６４，０００ ２６０，０００ ４３０，０００ ４３１，５００ ３１４，０００ ４９７，５００ ４９９，０００ ３６８，０００
３６４，０００ ３６５，５００ ２６１，２００ ４３１，５００ ４３３，０００ ３１５，２００ ４９９，０００ ５００，５００ ３６９，２００
３６５，５００ ３６７，０００ ２６２，４００ ４３３，０００ ４３４，５００ ３１６，４００ ５００，５００ ５０２，０００ ３７０，４００
３６７，０００ ３６８，５００ ２６３，６００ ４３４，５００ ４３６，０００ ３１７，６００ ５０２，０００ ５０３，５００ ３７１，６００
３６８，５００ ３７０，０００ ２６４，８００ ４３６，０００ ４３７，５００ ３１８，８００ ５０３，５００ ５０５，０００ ３７２，８００
３７０，０００ ３７１，５００ ２６６，０００ ４３７，５００ ４３９，０００ ３２０，０００ ５０５，０００ ５０６，５００ ３７４，０００
３７１，５００ ３７３，０００ ２６７，２００ ４３９，０００ ４４０，５００ ３２１，２００ ５０６，５００ ５０８，０００ ３７５，２００
３７３，０００ ３７４，５００ ２６８，４００ ４４０，５００ ４４２，０００ ３２２，４００ ５０８，０００ ５０９，５００ ３７６，４００
３７４，５００ ３７６，０００ ２６９，６００ ４４２，０００ ４４３，５００ ３２３，６００ ５０９，５００ ５１１，０００ ３７７，６００
３７６，０００ ３７７，５００ ２７０，８００ ４４３，５００ ４４５，０００ ３２４，８００ ５１１，０００ ５１２，５００ ３７８，８００
３７７，５００ ３７９，０００ ２７２，０００ ４４５，０００ ４４６，５００ ３２６，０００ ５１２，５００ ５１４，０００ ３８０，０００
３７９，０００ ３８０，５００ ２７３，２００ ４４６，５００ ４４８，０００ ３２７，２００ ５１４，０００ ５１５，５００ ３８１，２００
３８０，５００ ３８２，０００ ２７４，４００ ４４８，０００ ４４９，５００ ３２８，４００ ５１５，５００ ５１７，０００ ３８２，４００
３８２，０００ ３８３，５００ ２７５，６００ ４４９，５００ ４５１，０００ ３２９，６００ ５１７，０００ ５１８，５００ ３８３，６００
３８３，５００ ３８５，０００ ２７６，８００ ４５１，０００ ４５２，５００ ３３０，８００ ５１８，５００ ５２０，０００ ３８４，８００
３８５，０００ ３８６，５００ ２７８，０００ ４５２，５００ ４５４，０００ ３３２，０００ ５２０，０００ ５２１，５００ ３８６，０００
３８６，５００ ３８８，０００ ２７９，２００ ４５４，０００ ４５５，５００ ３３３，２００ ５２１，５００ ５２３，０００ ３８７，２００
３８８，０００ ３８９，５００ ２８０，４００ ４５５，５００ ４５７，０００ ３３４，４００ ５２３，０００ ５２４，５００ ３８８，４００
３８９，５００ ３９１，０００ ２８１，６００ ４５７，０００ ４５８，５００ ３３５，６００ ５２４，５００ ５２６，０００ ３８９，６００
３９１，０００ ３９２，５００ ２８２，８００ ４５８，５００ ４６０，０００ ３３６，８００ ５２６，０００ ５２７，５００ ３９０，８００
３９２，５００ ３９４，０００ ２８４，０００ ４６０，０００ ４６１，５００ ３３８，０００ ５２７，５００ ５２９，０００ ３９２，０００
３９４，０００ ３９５，５００ ２８５，２００ ４６１，５００ ４６３，０００ ３３９，２００ ５２９，０００ ５３０，５００ ３９３，２００
３９５，５００ ３９７，０００ ２８６，４００ ４６３，０００ ４６４，５００ ３４０，４００ ５３０，５００ ５３２，０００ ３９４，４００
３９７，０００ ３９８，５００ ２８７，６００ ４６４，５００ ４６６，０００ ３４１，６００ ５３２，０００ ５３４，０００ ３９５，６００
３９８，５００ ４００，０００ ２８８，８００ ４６６，０００ ４６７，５００ ３４２，８００ ５３４，０００ ５３６，０００ ３９７，２００
４００，０００ ４０１，５００ ２９０，０００ ４６７，５００ ４６９，０００ ３４４，０００ ５３６，０００ ５３８，０００ ３９８，８００
４０１，５００ ４０３，０００ ２９１，２００ ４６９，０００ ４７０，５００ ３４５，２００ ５３８，０００ ５４０，０００ ４００，４００
４０３，０００ ４０４，５００ ２９２，４００ ４７０，５００ ４７２，０００ ３４６，４００ ５４０，０００ ５４２，０００ ４０２，０５０
４０４，５００ ４０６，０００ ２９３，６００ ４７２，０００ ４７３，５００ ３４７，６００ ５４２，０００ ５４４，０００ ４０３，７００
４０６，０００ ４０７，５００ ２９４，８００ ４７３，５００ ４７５，０００ ３４８，８００ ５４４，０００ ５４６，０００ ４０５，３５０
４０７，５００ ４０９，０００ ２９６，０００ ４７５，０００ ４７６，５００ ３５０，０００ ５４６，０００ ５４８，０００ ４０７，０００
４０９，０００ ４１０，５００ ２９７，２００ ４７６，５００ ４７８，０００ ３５１，２００ ５４８，０００ ５５０，０００ ４０８，６５０
４１０，５００ ４１２，０００ ２９８，４００ ４７８，０００ ４７９，５００ ３５２，４００ ５５０，０００ ５５２，０００ ４１０，３００
４１２，０００ ４１３，５００ ２９９，６００ ４７９，５００ ４８１，０００ ３５３，６００ ５５２，０００ ５５４，０００ ４１１，９５０
４１３，５００ ４１５，０００ ３００，８００ ４８１，０００ ４８２，５００ ３５４，８００ ５５４，０００ ５５６，０００ ４１３，６００
４１５，０００ ４１６，５００ ３０２，０００ ４８２，５００ ４８４，０００ ３５６，０００ ５５６，０００ ５５８，０００ ４１５，２５０
４１６，５００ ４１８，０００ ３０３，２００ ４８４，０００ ４８５，５００ ３５７，２００ ５５８，０００ ５６０，０００ ４１６，９００
４１８，０００ ４１９，５００ ３０４，４００ ４８５，５００ ４８７，０００ ３５８，４００ ５６０，０００ ５６２，０００ ４１８，５５０
４１９，５００ ４２１，０００ ３０５，６００ ４８７，０００ ４８８，５００ ３５９，６００ ５６２，０００ ５６４，０００ ４２０，２００
４２１，０００ ４２２，５００ ３０６，８００ ４８８，５００ ４９０，０００ ３６０，８００ ５６４，０００ ５６６，０００ ４２１，８５０
４２２，５００ ４２４，０００ ３０８，０００ ４９０，０００ ４９１，５００ ３６２，０００ ５６６，０００ ５６８，０００ ４２３，５００
４２４，０００ ４２５，５００ ３０９，２００ ４９１，５００ ４９３，０００ ３６３，２００ ５６８，０００ ５７０，０００ ４２５，１５０
４２５，５００ ４２７，０００ ３１０，４００ ４９３，０００ ４９４，５００ ３６４，４００ ５７０，０００ ５７２，０００ ４２６，８００
４２７，０００ ４２８，５００ ３１１，６００ ４９４，５００ ４９６，０００ ３６５，６００ ５７２，０００ ５７４，０００ ４２８，４５０
４２８，５００ ４３０，０００ ３１２，８００ ４９６，０００ ４９７，５００ ３６６，８００ ５７４，０００ ５７６，０００ ４３０，１００
（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
５７６，０００ ５７８，０００ ４３１，７５０ ６６６，０００ ６６８，０００ ５０８，１５０ ７５６，０００ ７５８，０００ ５８９，６００
５７８，０００ ５８０，０００ ４３３，４００ ６６８，０００ ６７０，０００ ５０９，９５０ ７５８，０００ ７６０，０００ ５９１，４５０
５８０，０００ ５８２，０００ ４３５，０５０ ６７０，０００ ６７２，０００ ５１１，７５０ ７６０，０００ ７６２，０００ ５９３，３００
５８２，０００ ５８４，０００ ４３６，７００ ６７２，０００ ６７４，０００ ５１３，５５０ ７６２，０００ ７６４，０００ ５９５，１５０
５８４，０００ ５８６，０００ ４３８，３５０ ６７４，０００ ６７６，０００ ５１５，３５０ ７６４，０００ ７６６，０００ ５９７，０００
５８６，０００ ５８８，０００ ４４０，０００ ６７６，０００ ６７８，０００ ５１７，１５０ ７６６，０００ ７６８，０００ ５９８，８５０
５８８，０００ ５９０，０００ ４４１，６５０ ６７８，０００ ６８０，０００ ５１８，９５０ ７６８，０００ ７７０，０００ ６００，７００
５９０，０００ ５９２，０００ ４４３，３００ ６８０，０００ ６８２，０００ ５２０，７５０ ７７０，０００ ７７２，０００ ６０２，５５０
５９２，０００ ５９４，０００ ４４４，９５０ ６８２，０００ ６８４，０００ ５２２，５５０ ７７２，０００ ７７４，０００ ６０４，４００
５９４，０００ ５９６，０００ ４４６，６００ ６８４，０００ ６８６，０００ ５２４，３５０ ７７４，０００ ７７６，０００ ６０６，２５０
５９６，０００ ５９８，０００ ４４８，２５０ ６８６，０００ ６８８，０００ ５２６，１５０ ７７６，０００ ７７８，０００ ６０８，１００
５９８，０００ ６００，０００ ４４９，９００ ６８８，０００ ６９０，０００ ５２７，９５０ ７７８，０００ ７８０，０００ ６０９，９５０
６００，０００ ６０２，０００ ４５１，５５０ ６９０，０００ ６９２，０００ ５２９，７５０ ７８０，０００ ７８２，０００ ６１１，８００
６０２，０００ ６０４，０００ ４５３，２００ ６９２，０００ ６９４，０００ ５３１，５５０ ７８２，０００ ７８４，０００ ６１３，６５０
６０４，０００ ６０６，０００ ４５４，８５０ ６９４，０００ ６９６，０００ ５３３，３５０ ７８４，０００ ７８６，０００ ６１５，５００
６０６，０００ ６０８，０００ ４５６，５００ ６９６，０００ ６９８，０００ ５３５，１５０ ７８６，０００ ７８８，０００ ６１７，３５０
６０８，０００ ６１０，０００ ４５８，１５０ ６９８，０００ ７００，０００ ５３６，９５０ ７８８，０００ ７９０，０００ ６１９，２００
６１０，０００ ６１２，０００ ４５９，８００ ７００，０００ ７０２，０００ ５３８，７５０ ７９０，０００ ７９２，０００ ６２１，０５０
６１２，０００ ６１４，０００ ４６１，４５０ ７０２，０００ ７０４，０００ ５４０，５５０ ７９２，０００ ７９４，０００ ６２２，９００
６１４，０００ ６１６，０００ ４６３，１００ ７０４，０００ ７０６，０００ ５４２，３５０ ７９４，０００ ７９６，０００ ６２４，７５０
６１６，０００ ６１８，０００ ４６４，７５０ ７０６，０００ ７０８，０００ ５４４，１５０ ７９６，０００ ７９８，０００ ６２６，６００
６１８，０００ ６２０，０００ ４６６，４００ ７０８，０００ ７１０，０００ ５４５，９５０ ７９８，０００ ８００，０００ ６２８，４５０
６２０，０００ ６２２，０００ ４６８，０５０ ７１０，０００ ７１２，０００ ５４７，７５０ ８００，０００ ８０２，０００ ６３０，３００
６２２，０００ ６２４，０００ ４６９，７００ ７１２，０００ ７１４，０００ ５４９，５５０ ８０２，０００ ８０４，０００ ６３２，１５０
６２４，０００ ６２６，０００ ４７１，３５０ ７１４，０００ ７１６，０００ ５５１，３５０ ８０４，０００ ８０６，０００ ６３４，０００
６２６，０００ ６２８，０００ ４７３，０００ ７１６，０００ ７１８，０００ ５５３，１５０ ８０６，０００ ８０８，０００ ６３５，８５０
６２８，０００ ６３０，０００ ４７４，６５０ ７１８，０００ ７２０，０００ ５５４，９５０ ８０８，０００ ８１０，０００ ６３７，７００
６３０，０００ ６３２，０００ ４７６，３００ ７２０，０００ ７２２，０００ ５５６，７５０ ８１０，０００ ８１２，０００ ６３９，５５０
６３２，０００ ６３４，０００ ４７７，９５０ ７２２，０００ ７２４，０００ ５５８，５５０ ８１２，０００ ８１４，０００ ６４１，４００
６３４，０００ ６３６，０００ ４７９，６００ ７２４，０００ ７２６，０００ ５６０，３５０ ８１４，０００ ８１６，０００ ６４３，２５０
６３６，０００ ６３８，０００ ４８１，２５０ ７２６，０００ ７２８，０００ ５６２，１５０ ８１６，０００ ８１８，０００ ６４５，１００
６３８，０００ ６４０，０００ ４８２，９５０ ７２８，０００ ７３０，０００ ５６３，９５０ ８１８，０００ ８２０，０００ ６４６，９５０
６４０，０００ ６４２，０００ ４８４，７５０ ７３０，０００ ７３２，０００ ５６５，７５０ ８２０，０００ ８２２，０００ ６４８，８００
６４２，０００ ６４４，０００ ４８６，５５０ ７３２，０００ ７３４，０００ ５６７，５５０ ８２２，０００ ８２４，０００ ６５０，６５０
６４４，０００ ６４６，０００ ４８８，３５０ ７３４，０００ ７３６，０００ ５６９，３５０ ８２４，０００ ８２６，０００ ６５２，５００
６４６，０００ ６４８，０００ ４９０，１５０ ７３６，０００ ７３８，０００ ５７１，１５０ ８２６，０００ ８２８，０００ ６５４，３５０
６４８，０００ ６５０，０００ ４９１，９５０ ７３８，０００ ７４０，０００ ５７２，９５０ ８２８，０００ ８３０，０００ ６５６，２００
６５０，０００ ６５２，０００ ４９３，７５０ ７４０，０００ ７４２，０００ ５７４，８００ ８３０，０００ ８３２，０００ ６５８，０５０
６５２，０００ ６５４，０００ ４９５，５５０ ７４２，０００ ７４４，０００ ５７６，６５０ ８３２，０００ ８３４，０００ ６５９，９００
６５４，０００ ６５６，０００ ４９７，３５０ ７４４，０００ ７４６，０００ ５７８，５００ ８３４，０００ ８３６，０００ ６６１，７５０
６５６，０００ ６５８，０００ ４９９，１５０ ７４６，０００ ７４８，０００ ５８０，３５０ ８３６，０００ ８３７，５００ ６６３，６００
６５８，０００ ６６０，０００ ５００，９５０ ７４８，０００ ７５０，０００ ５８２，２００ ８３７，５００円以上 給与等の金額から１７２，５００円を控除した金額
６６０，０００ ６６２，０００ ５０２，７５０ ７５０，０００ ７５２，０００ ５８４，０５０
６６２，０００ ６６４，０００ ５０４，５５０ ７５２，０００ ７５４，０００ ５８５，９００
６６４，０００ ６６６，０００ ５０６，３５０ ７５４，０００ ７５６，０００ ５８７，７５０
（備考）
給与所得控除後の給与等の金額を求めるには、その年中の給与等の金額に応じ、「給与等の金額」欄の該当する行を求めるものとし、その行の「給与所得控除後の給与等の金額」欄に記載されている金額が、その給与等の金額についての給与所得控除後の給与等の金額である。
(1)
Taxable salary income amount Tax amount Taxable salary income amount Tax amount Taxable salary income amount Tax amount Taxable salary income amount Tax amount
At least Less than At least Less than At least Less than At least Less than
yen yen yen yen yen yen yen yen yen yen yen yen
25,500 26,000 2,130 71,000 72,000 5,940 152,000 154,000 13,570
Less than 1,500 yen 0
26,000 26,500 2,170 72,000 73,000 6,020 154,000 156,000 13,770
1,500 2,000 120 26,500 27,000 2,210 73,000 74,000 6,110 156,000 158,000 13,970
2,000 2,500 160 27,000 27,500 2,250 74,000 75,000 6,190 158,000 160,000 14,170
2,500 3,000 200 27,500 28,000 2,300 75,000 76,000 6,270 160,000 162,000 14,370
3,000 3,500 250 28,000 28,500 2,340 76,000 77,000 6,360 162,000 164,000 14,570
3,500 4,000 290 28,500 29,000 2,380 77,000 78,000 6,440 164,000 166,000 14,770
4,000 4,500 330 29,000 29,500 2,420 78,000 79,000 6,520 166,000 168,000 14,970
4,500 5,000 370 29,500 30,000 2,460 79,000 80,000 6,610 168,000 170,000 15,170
5,000 5,500 410 30,000 31,000 2,510 80,000 81,000 6,690 170,000 172,000 15,370
5,500 6,000 460 31,000 32,000 2,590 81,000 82,000 6,770 172,000 174,000 15,570
6,000 6,500 500 32,000 33,000 2,670 82,000 83,000 6,860 174,000 176,000 15,770
6,500 7,000 540 33,000 34,000 2,760 83,000 84,000 6,940 176,000 178,000 15,970
7,000 7,500 580 34,000 35,000 2,840 84,000 85,000 7,030 178,000 180,000 16,170
7,500 8,000 620 35,000 36,000 2,920 85,000 86,000 7,110 180,000 182,000 16,370
8,000 8,500 660 36,000 37,000 3,010 86,000 87,000 7,190 182,000 184,000 16,570
8,500 9,000 710 37,000 38,000 3,090 87,000 88,000 7,280 184,000 186,000 16,770
9,000 9,500 750 38,000 39,000 3,180 88,000 89,000 7,360 186,000 188,000 16,970
9,500 10,000 790 39,000 40,000 3,260 89,000 90,000 7,440 188,000 190,000 17,170
10,000 10,500 830 40,000 41,000 3,340 90,000 92,000 7,530 190,000 192,000 17,370
10,500 11,000 870 41,000 42,000 3,430 92,000 94,000 7,700 192,000 194,000 17,570
11,000 11,500 920 42,000 43,000 3,510 94,000 96,000 7,860 194,000 196,000 17,770
11,500 12,000 960 43,000 44,000 3,590 96,000 98,000 8,030 196,000 198,000 17,970
12,000 12,500 1,000 44,000 45,000 3,680 98,000 100,000 8,200 198,000 200,000 18,170
12,500 13,000 1,040 45,000 46,000 3,760 100,000 102,000 8,370 200,000 202,000 18,370
13,000 13,500 1,080 46,000 47,000 3,850 102,000 104,000 8,570 202,000 204,000 18,590
13,500 14,000 1,120 47,000 48,000 3,930 104,000 106,000 8,770 204,000 206,000 18,810
14,000 14,500 1,170 48,000 49,000 4,010 106,000 108,000 8,970 206,000 208,000 19,040
14,500 15,000 1,210 49,000 50,000 4,100 108,000 110,000 9,170 208,000 210,000 19,260
15,000 15,500 1,250 50,000 51,000 4,180 110,000 112,000 9,370 210,000 213,000 19,490
15,500 16,000 1,290 51,000 52,000 4,260 112,000 114,000 9,570 213,000 216,000 19,820
16,000 16,500 1,330 52,000 53,000 4,350 114,000 116,000 9,770 216,000 219,000 20,160
16,500 17,000 1,380 53,000 54,000 4,430 116,000 118,000 9,970 219,000 222,000 20,490
17,000 17,500 1,420 54,000 55,000 4,510 118,000 120,000 10,170 222,000 225,000 20,830
17,500 18,000 1,460 55,000 56,000 4,600 120,000 122,000 10,370 225,000 228,000 21,170
18,000 18,500 1,500 56,000 57,000 4,680 122,000 124,000 10,570 228,000 231,000 21,500
18,500 19,000 1,540 57,000 58,000 4,770 124,000 126,000 10,770 231,000 234,000 21,840
19,000 19,500 1,590 58,000 59,000 4,850 126,000 128,000 10,970 234,000 237,000 22,170
19,500 20,000 1,630 59,000 60,000 4,930 128,000 130,000 11,170 237,000 240,000 22,510
20,000 20,500 1,670 60,000 61,000 5,020 130,000 132,000 11,370 240,000 243,000 22,850
20,500 21,000 1,710 61,000 62,000 5,100 132,000 134,000 11,570 243,000 246,000 23,180
21,000 21,500 1,750 62,000 63,000 5,180 134,000 136,000 11,770 246,000 249,000 23,520
21,500 22,000 1,790 63,000 64,000 5,270 136,000 138,000 11,970 249,000 252,000 23,850
22,000 22,500 1,840 64,000 65,000 5,350 138,000 140,000 12,170 252,000 255,000 24,190
22,500 23,000 1,880 65,000 66,000 5,440 140,000 142,000 12,370 255,000 258,000 24,530
23,000 23,500 1,920 66,000 67,000 5,520 142,000 144,000 12,570 258,000 261,000 24,860
23,500 24,000 1,960 67,000 68,000 5,600 144,000 146,000 12,770 261,000 264,000 25,200
24,000 24,500 2,000 68,000 69,000 5,690 146,000 148,000 12,970 264,000 267,000 25,530
24,500 25,000 2,050 69,000 70,000 5,770 148,000 150,000 13,170 267,000 270,000 25,870
25,000 25,500 2,090 70,000 71,000 5,850 150,000 152,000 13,370 270,000 273,000 26,210
(2)
Taxable salary income amount Tax amount Taxable salary income amount Tax amount Taxable salary income amount Tax amount Taxable salary income amount Tax amount
At least Less than At least Less than At least Less than At least Less than
yen yen yen yen yen yen yen yen yen yen yen yen
273,000 276,000 26,540 434,000 438,000 49,670 635,000 640,000 82,770 885,000 890,000 133,790
276,000 279,000 26,880 438,000 442,000 50,270 640,000 645,000 83,770 890,000 895,000 134,850
279,000 282,000 27,210 442,000 446,000 50,870 645,000 650,000 84,770 895,000 900,000 135,910
282,000 285,000 27,550 446,000 450,000 51,470 650,000 655,000 85,770 900,000 905,000 136,970
285,000 288,000 27,890 450,000 454,000 52,070 655,000 660,000 86,770 905,000 910,000 138,030
288,000 291,000 28,220 454,000 458,000 52,670 660,000 665,000 87,770 910,000 915,000 139,090
291,000 294,000 28,560 458,000 462,000 53,270 665,000 670,000 88,770 915,000 920,000 140,150
294,000 297,000 28,890 462,000 466,000 53,870 670,000 675,000 89,770 920,000 925,000 141,210
297,000 300,000 29,230 466,000 470,000 54,470 675,000 680,000 90,770 925,000 930,000 142,270
300,000 303,000 29,570 470,000 474,000 55,070 680,000 685,000 91,770 930,000 935,000 143,330
303,000 306,000 30,020 474,000 478,000 55,670 685,000 690,000 92,770 935,000 940,000 144,390
306,000 309,000 30,470 478,000 482,000 56,270 690,000 695,000 93,770 940,000 945,000 145,450
309,000 312,000 30,920 482,000 486,000 56,870 695,000 700,000 94,770 945,000 950,000 146,510
312,000 315,000 31,370 486,000 490,000 57,470 700,000 705,000 95,770 950,000 955,000 147,570
315,000 318,000 31,820 490,000 494,000 58,070 705,000 710,000 96,770 955,000 960,000 148,630
318,000 321,000 32,270 494,000 498,000 58,670 710,000 715,000 97,770 960,000 965,000 149,690
321,000 324,000 32,720 498,000 502,000 59,270 715,000 720,000 98,770 965,000 970,000 150,750
324,000 327,000 33,170 502,000 506,000 59,890 720,000 725,000 99,770 970,000 975,000 151,810
327,000 330,000 33,620 506,000 510,000 60,540 725,000 730,000 100,770 975,000 980,000 152,870
330,000 333,000 34,070 510,000 514,000 61,190 730,000 735,000 101,770 980,000 985,000 153,930
333,000 336,000 34,520 514,000 518,000 61,830 735,000 740,000 102,770 985,000 990,000 154,990
336,000 339,000 34,970 518,000 522,000 62,480 740,000 745,000 103,770 990,000 995,000 156,050
339,000 342,000 35,420 522,000 526,000 63,130 745,000 750,000 104,770 995,000 1,000,000 157,110
342,000 345,000 35,870 526,000 530,000 63,780 750,000 755,000 105,770
345,000 348,000 36,320 530,000 534,000 64,430 755,000 760,000 106,770
348,000 351,000 36,770 534,000 538,000 65,070 760,000 765,000 107,770 1,000,000 1,200,000 The amount calculated by multiplying the taxable salary income amount by 25%, less 91,830 yen
351,000 354,000 37,220 538,000 542,000 65,720 765,000 770,000 108,770
354,000 357,000 37,670 542,000 546,000 66,370 770,000 775,000 109,770
357,000 360,000 38,120 546,000 550,000 67,020 775,000 780,000 110,770
360,000 363,000 38,570 550,000 554,000 67,670 780,000 785,000 111,770
363,000 366,000 39,020 554,000 558,000 68,310 785,000 790,000 112,770 1,200,000 1,500,000 The amount calculated by multiplying the taxable salary income amount by 26.2%, less 106,230 yen
366,000 369,000 39,470 558,000 562,000 68,960 790,000 795,000 113,770
369,000 372,000 39,920 562,000 566,000 69,610 795,000 800,000 114,770
372,000 375,000 40,370 566,000 570,000 70,260 800,000 805,000 115,770
375,000 378,000 40,820 570,000 574,000 70,910 805,000 810,000 116,830
378,000 381,000 41,270 574,000 578,000 71,550 810,000 815,000 117,890 1,500,000 1,800,000 The amount calculated by multiplying the taxable salary income amount by 30%, less 163,230 yen
381,000 384,000 41,720 578,000 582,000 72,200 815,000 820,000 118,950
384,000 387,000 42,170 582,000 586,000 72,850 820,000 825,000 120,010
387,000 390,000 42,620 586,000 590,000 73,500 825,000 830,000 121,070
390,000 394,000 43,070 590,000 594,000 74,150 830,000 835,000 122,130
394,000 398,000 43,670 594,000 598,000 74,790 835,000 840,000 123,190 1,800,000 2,200,000 The amount calculated by multiplying the taxable salary income amount by 31.2%, less 184,830 yen
398,000 402,000 44,270 598,000 602,000 75,440 840,000 845,000 124,250
402,000 406,000 44,870 602,000 606,000 76,170 845,000 850,000 125,310
406,000 410,000 45,470 606,000 610,000 76,970 850,000 855,000 126,370
410,000 414,000 46,070 610,000 614,000 77,770 855,000 860,000 127,430
414,000 418,000 46,670 614,000 618,000 78,570 860,000 865,000 128,490 2,200,000 2,500,000 The amount calculated by multiplying the taxable salary income amount by 35%, less 268,430 yen
418,000 422,000 47,270 618,000 622,000 79,370 865,000 870,000 129,550
422,000 426,000 47,870 622,000 626,000 80,170 870,000 875,000 130,610
426,000 430,000 48,470 626,000 630,000 80,970 875,000 880,000 131,670
430,000 434,000 49,070 630,000 635,000 81,770 880,000 885,000 132,730
(3)
Taxable salary income amount Tax amount Taxable salary income amount Tax amount Taxable salary income amount Tax amount
At least Less than At least Less than At least Less than
yen yen yen yen yen yen
2,500,000 3,000,000 The amount calculated by multiplying the taxable salary income amount by 36.2%, less 298,430 yen 6,000,000 10,000,000 The amount calculated by multiplying the taxable salary income amount by 50%, less 912,430 yen 30,000,000 45,000,000 The amount calculated by multiplying the taxable salary income amount by 65%, less 3,912,430 yen
3,000,000 4,000,000 The amount calculated by multiplying the taxable salary income amount by 40%, less 412,430 yen 10,000,000 20,000,000 The amount calculated by multiplying the taxable salary income amount by 55%, less 1,412,430 yen 45,000,000 60,000,000 The amount calculated by multiplying the taxable salary income amount by 70%, less 6,162,430 yen
4,000,000 6,000,000 The amount calculated by multiplying the taxable salary income amount by 45%, less 612,430 yen 20,000,000 30,000,000 The amount calculated by multiplying the taxable salary income amount by 60%, less 2,412,430 yen 60,000,000 yen or more The amount calculated by multiplying the taxable salary income amount by 75%, less 9,162,430 yen
If the person is a Person with a Disability, an elderly person, a widow or a working student, the amount obtained by deducting, from the tax amount found under each of the columns above, 6,000 yen for each of these categories that applies, and, if there is a Person with a Disability who is a Claimable Spouse or dependent, 6,000 yen for each such Person with a Disability
(Note)
In this table, "taxable salary income amount" means the amount arrived at when the sum total of the amounts set forth in (a) through (d) of Article 190, item (ii) (Year-End Adjustment) of the New Act as replaced pursuant to the provisions of Article 3, paragraph (1) (Special Provisions on Income Deductions and the Calculation of Tax Amounts for Income Tax for 1966) of the Supplementary Provisions is deducted from the amount of salary or other wage after the salary income deduction prescribed in that item.
(Remarks)
The tax amount is found as follows:
(i) First, find the amount arrived at when the following amounts are deducted from the amount of salary or other wage after the salary income deduction found under the attached table to this table according to the amount of salary or other wage for the year:
(1) if there are social insurance premiums deducted from the amount of salary or other wage for the year, that amount;
(2) if there is an amount of social insurance premiums declared in a salary income earner's return for insurance premium deduction, that amount;
(3) if there is an amount of life insurance premiums (meaning life insurance premiums as prescribed in Article 75, paragraph (1) (Life Insurance Premium Deduction) of the New Act as replaced pursuant to the provisions of Article 3, paragraph (1) of the Supplementary Provisions; the same applies hereinafter) declared in a salary income earner's return for insurance premium deduction, the amount set forth below for each of the following cases:
(a) if the total amount of those life insurance premiums is up to 23,600 yen: that total amount;
(b) if the total amount of those life insurance premiums is over 23,600 yen and up to 50,000 yen: the sum total of an amount equal to one half of that total amount and 11,800 yen;
(c) if the total amount of those life insurance premiums is over 50,000 yen: 36,800 yen;
(4) if there is an amount of casualty insurance premiums (meaning casualty insurance premiums as prescribed in Article 76, paragraph (1) (Casualty Insurance Premium Deduction) of the New Act; the same applies hereinafter) declared in a salary income earner's return for insurance premium deduction, the amount set forth below for each of the following cases:
(a) if all of those casualty insurance premiums relate to contracts prescribed in Article 76, paragraph (1), item (i) of the New Act: the total of those amounts (or 2,000 yen, if that total exceeds 2,000 yen);
(b) if all of those casualty insurance premiums relate to contracts prescribed in Article 76, paragraph (1), item (ii) of the New Act: the total of those amounts (or 10,000 yen, if that total exceeds 10,000 yen);
(c) if those casualty insurance premiums include both amounts relating to contracts prescribed in Article 76, paragraph (1), item (i) of the New Act and amounts relating to contracts prescribed in item (ii) of that paragraph: the total of those amounts (or 10,000 yen, if that total exceeds 10,000 yen); provided, however, that if the amount relating to contracts prescribed in item (i) of that paragraph exceeds 2,000 yen and the amount relating to contracts prescribed in item (ii) of that paragraph is less than 8,000 yen, it is the sum total of 2,000 yen and the amount relating to contracts prescribed in item (ii) of that paragraph.
(ii) Next, from the amount found under (i),
(1) if there is a Claimable Spouse declared in a salary income earner's return for deduction for Dependents, etc.:
(a) if there are dependents declared in that declaration, deduct the sum total of the amount of the spousal deduction under Article 77, paragraph (1) (Spousal Deduction) of the New Act as replaced pursuant to the provisions of Article 3, paragraph (1) of the Supplementary Provisions, the amount of the deduction for Dependents under Article 78, paragraph (1) (Deduction for Dependents) of the New Act as replaced pursuant to the provisions of Article 3, paragraph (1) of the Supplementary Provisions, and the amount of the basic personal exemption;
(b) if there are no dependents declared in that declaration, deduct the sum total of the amount of the spousal deduction under Article 77, paragraph (1) of the New Act as replaced pursuant to the provisions of Article 3, paragraph (1) of the Supplementary Provisions and the amount of the basic personal exemption;
(2) if there is no Claimable Spouse declared in a salary income earner's return for deduction for Dependents, etc.:
(a) if there are dependents declared in that declaration:
(A) except in the case falling under (B), deduct the sum total of the amount of the deduction for Dependents under Article 78, paragraphs (1) and (2) of the New Act as replaced pursuant to the provisions of Article 3, paragraph (1) of the Supplementary Provisions and the amount of the basic personal exemption;
(B) if that declaration does not state that the case falls under the provisions of Article 78, paragraph (2) of the New Act as replaced pursuant to the provisions of Article 3, paragraph (1) of the Supplementary Provisions, deduct the sum total of the amount of the deduction for Dependents under paragraph (1) of that Article and the amount of the basic personal exemption;
(b) if there are no dependents declared in that declaration, deduct the amount of the basic personal exemption;
and find the remaining amount in each case.
(iii) Find the applicable row of the "Taxable salary income amount" column according to the remaining amount found under (ii); the amount stated in the "Tax amount" column of that row is the tax amount sought.
(iv) If that declaration states that the Resident is a Person with a Disability, an elderly person, a widow or a working student (if the working student is a pupil set forth in Article 2, paragraph (1), item (xxxiii), (b) (Definitions) of the New Act, where, in addition to that declaration stating that the Resident is a working student, the documents prescribed in Article 194, paragraph (3) (Salary Income Earner's Return for Deduction for Dependents, etc.) of the New Act have been submitted or presented), the amount obtained by deducting, from the tax amount found under (iii), 6,000 yen for each of these categories that applies, and, if that declaration states that there is a Person with a Disability among the Resident's dependents and similar persons, 6,000 yen for each such Person with a Disability, is the tax amount sought.
(v) In finding the tax amount under (i) through (iv), if the remaining amount found under (ii) of a Resident whose remaining amount is 1,000,000 yen or more includes a fraction of less than 100 yen, the amount after discarding that fraction is deemed to be the remaining amount, and if the Resident's tax amount includes a fraction of less than 10 yen, the amount after discarding that fraction is the tax amount sought.
Attached Table to Appended Table V of the Supplementary Provisions
(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 211,250 yen Less than 139,000 yen 255,000 256,000 174,000 300,000 301,000 210,000
211,250 212,000 139,000 256,000 257,000 174,800 301,000 302,000 210,800
212,000 213,000 139,600 257,000 258,000 175,600 302,000 303,000 211,600
213,000 214,000 140,400 258,000 259,000 176,400 303,000 304,000 212,400
214,000 215,000 141,200 259,000 260,000 177,200 304,000 305,000 213,200
215,000 216,000 142,000 260,000 261,000 178,000 305,000 306,000 214,000
216,000 217,000 142,800 261,000 262,000 178,800 306,000 307,000 214,800
217,000 218,000 143,600 262,000 263,000 179,600 307,000 308,000 215,600
218,000 219,000 144,400 263,000 264,000 180,400 308,000 309,000 216,400
219,000 220,000 145,200 264,000 265,000 181,200 309,000 310,000 217,200
220,000 221,000 146,000 265,000 266,000 182,000 310,000 311,500 218,000
221,000 222,000 146,800 266,000 267,000 182,800 311,500 313,000 219,200
222,000 223,000 147,600 267,000 268,000 183,600 313,000 314,500 220,400
223,000 224,000 148,400 268,000 269,000 184,400 314,500 316,000 221,600
224,000 225,000 149,200 269,000 270,000 185,200 316,000 317,500 222,800
225,000 226,000 150,000 270,000 271,000 186,000 317,500 319,000 224,000
226,000 227,000 150,800 271,000 272,000 186,800 319,000 320,500 225,200
227,000 228,000 151,600 272,000 273,000 187,600 320,500 322,000 226,400
228,000 229,000 152,400 273,000 274,000 188,400 322,000 323,500 227,600
229,000 230,000 153,200 274,000 275,000 189,200 323,500 325,000 228,800
230,000 231,000 154,000 275,000 276,000 190,000 325,000 326,500 230,000
231,000 232,000 154,800 276,000 277,000 190,800 326,500 328,000 231,200
232,000 233,000 155,600 277,000 278,000 191,600 328,000 329,500 232,400
233,000 234,000 156,400 278,000 279,000 192,400 329,500 331,000 233,600
234,000 235,000 157,200 279,000 280,000 193,200 331,000 332,500 234,800
235,000 236,000 158,000 280,000 281,000 194,000 332,500 334,000 236,000
236,000 237,000 158,800 281,000 282,000 194,800 334,000 335,500 237,200
237,000 238,000 159,600 282,000 283,000 195,600 335,500 337,000 238,400
238,000 239,000 160,400 283,000 284,000 196,400 337,000 338,500 239,600
239,000 240,000 161,200 284,000 285,000 197,200 338,500 340,000 240,800
240,000 241,000 162,000 285,000 286,000 198,000 340,000 341,500 242,000
241,000 242,000 162,800 286,000 287,000 198,800 341,500 343,000 243,200
242,000 243,000 163,600 287,000 288,000 199,600 343,000 344,500 244,400
243,000 244,000 164,400 288,000 289,000 200,400 344,500 346,000 245,600
244,000 245,000 165,200 289,000 290,000 201,200 346,000 347,500 246,800
245,000 246,000 166,000 290,000 291,000 202,000 347,500 349,000 248,000
246,000 247,000 166,800 291,000 292,000 202,800 349,000 350,500 249,200
247,000 248,000 167,600 292,000 293,000 203,600 350,500 352,000 250,400
248,000 249,000 168,400 293,000 294,000 204,400 352,000 353,500 251,600
249,000 250,000 169,200 294,000 295,000 205,200 353,500 355,000 252,800
250,000 251,000 170,000 295,000 296,000 206,000 355,000 356,500 254,000
251,000 252,000 170,800 296,000 297,000 206,800 356,500 358,000 255,200
252,000 253,000 171,600 297,000 298,000 207,600 358,000 359,500 256,400
253,000 254,000 172,400 298,000 299,000 208,400 359,500 361,000 257,600
254,000 255,000 173,200 299,000 300,000 209,200 361,000 362,500 258,800
(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
362,500 364,000 260,000 430,000 431,500 314,000 497,500 499,000 368,000
364,000 365,500 261,200 431,500 433,000 315,200 499,000 500,500 369,200
365,500 367,000 262,400 433,000 434,500 316,400 500,500 502,000 370,400
367,000 368,500 263,600 434,500 436,000 317,600 502,000 503,500 371,600
368,500 370,000 264,800 436,000 437,500 318,800 503,500 505,000 372,800
370,000 371,500 266,000 437,500 439,000 320,000 505,000 506,500 374,000
371,500 373,000 267,200 439,000 440,500 321,200 506,500 508,000 375,200
373,000 374,500 268,400 440,500 442,000 322,400 508,000 509,500 376,400
374,500 376,000 269,600 442,000 443,500 323,600 509,500 511,000 377,600
376,000 377,500 270,800 443,500 445,000 324,800 511,000 512,500 378,800
377,500 379,000 272,000 445,000 446,500 326,000 512,500 514,000 380,000
379,000 380,500 273,200 446,500 448,000 327,200 514,000 515,500 381,200
380,500 382,000 274,400 448,000 449,500 328,400 515,500 517,000 382,400
382,000 383,500 275,600 449,500 451,000 329,600 517,000 518,500 383,600
383,500 385,000 276,800 451,000 452,500 330,800 518,500 520,000 384,800
385,000 386,500 278,000 452,500 454,000 332,000 520,000 521,500 386,000
386,500 388,000 279,200 454,000 455,500 333,200 521,500 523,000 387,200
388,000 389,500 280,400 455,500 457,000 334,400 523,000 524,500 388,400
389,500 391,000 281,600 457,000 458,500 335,600 524,500 526,000 389,600
391,000 392,500 282,800 458,500 460,000 336,800 526,000 527,500 390,800
392,500 394,000 284,000 460,000 461,500 338,000 527,500 529,000 392,000
394,000 395,500 285,200 461,500 463,000 339,200 529,000 530,500 393,200
395,500 397,000 286,400 463,000 464,500 340,400 530,500 532,000 394,400
397,000 398,500 287,600 464,500 466,000 341,600 532,000 534,000 395,600
398,500 400,000 288,800 466,000 467,500 342,800 534,000 536,000 397,200
400,000 401,500 290,000 467,500 469,000 344,000 536,000 538,000 398,800
401,500 403,000 291,200 469,000 470,500 345,200 538,000 540,000 400,400
403,000 404,500 292,400 470,500 472,000 346,400 540,000 542,000 402,050
404,500 406,000 293,600 472,000 473,500 347,600 542,000 544,000 403,700
406,000 407,500 294,800 473,500 475,000 348,800 544,000 546,000 405,350
407,500 409,000 296,000 475,000 476,500 350,000 546,000 548,000 407,000
409,000 410,500 297,200 476,500 478,000 351,200 548,000 550,000 408,650
410,500 412,000 298,400 478,000 479,500 352,400 550,000 552,000 410,300
412,000 413,500 299,600 479,500 481,000 353,600 552,000 554,000 411,950
413,500 415,000 300,800 481,000 482,500 354,800 554,000 556,000 413,600
415,000 416,500 302,000 482,500 484,000 356,000 556,000 558,000 415,250
416,500 418,000 303,200 484,000 485,500 357,200 558,000 560,000 416,900
418,000 419,500 304,400 485,500 487,000 358,400 560,000 562,000 418,550
419,500 421,000 305,600 487,000 488,500 359,600 562,000 564,000 420,200
421,000 422,500 306,800 488,500 490,000 360,800 564,000 566,000 421,850
422,500 424,000 308,000 490,000 491,500 362,000 566,000 568,000 423,500
424,000 425,500 309,200 491,500 493,000 363,200 568,000 570,000 425,150
425,500 427,000 310,400 493,000 494,500 364,400 570,000 572,000 426,800
427,000 428,500 311,600 494,500 496,000 365,600 572,000 574,000 428,450
428,500 430,000 312,800 496,000 497,500 366,800 574,000 576,000 430,100
(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
576,000 578,000 431,750 666,000 668,000 508,150 756,000 758,000 589,600
578,000 580,000 433,400 668,000 670,000 509,950 758,000 760,000 591,450
580,000 582,000 435,050 670,000 672,000 511,750 760,000 762,000 593,300
582,000 584,000 436,700 672,000 674,000 513,550 762,000 764,000 595,150
584,000 586,000 438,350 674,000 676,000 515,350 764,000 766,000 597,000
586,000 588,000 440,000 676,000 678,000 517,150 766,000 768,000 598,850
588,000 590,000 441,650 678,000 680,000 518,950 768,000 770,000 600,700
590,000 592,000 443,300 680,000 682,000 520,750 770,000 772,000 602,550
592,000 594,000 444,950 682,000 684,000 522,550 772,000 774,000 604,400
594,000 596,000 446,600 684,000 686,000 524,350 774,000 776,000 606,250
596,000 598,000 448,250 686,000 688,000 526,150 776,000 778,000 608,100
598,000 600,000 449,900 688,000 690,000 527,950 778,000 780,000 609,950
600,000 602,000 451,550 690,000 692,000 529,750 780,000 782,000 611,800
602,000 604,000 453,200 692,000 694,000 531,550 782,000 784,000 613,650
604,000 606,000 454,850 694,000 696,000 533,350 784,000 786,000 615,500
606,000 608,000 456,500 696,000 698,000 535,150 786,000 788,000 617,350
608,000 610,000 458,150 698,000 700,000 536,950 788,000 790,000 619,200
610,000 612,000 459,800 700,000 702,000 538,750 790,000 792,000 621,050
612,000 614,000 461,450 702,000 704,000 540,550 792,000 794,000 622,900
614,000 616,000 463,100 704,000 706,000 542,350 794,000 796,000 624,750
616,000 618,000 464,750 706,000 708,000 544,150 796,000 798,000 626,600
618,000 620,000 466,400 708,000 710,000 545,950 798,000 800,000 628,450
620,000 622,000 468,050 710,000 712,000 547,750 800,000 802,000 630,300
622,000 624,000 469,700 712,000 714,000 549,550 802,000 804,000 632,150
624,000 626,000 471,350 714,000 716,000 551,350 804,000 806,000 634,000
626,000 628,000 473,000 716,000 718,000 553,150 806,000 808,000 635,850
628,000 630,000 474,650 718,000 720,000 554,950 808,000 810,000 637,700
630,000 632,000 476,300 720,000 722,000 556,750 810,000 812,000 639,550
632,000 634,000 477,950 722,000 724,000 558,550 812,000 814,000 641,400
634,000 636,000 479,600 724,000 726,000 560,350 814,000 816,000 643,250
636,000 638,000 481,250 726,000 728,000 562,150 816,000 818,000 645,100
638,000 640,000 482,950 728,000 730,000 563,950 818,000 820,000 646,950
640,000 642,000 484,750 730,000 732,000 565,750 820,000 822,000 648,800
642,000 644,000 486,550 732,000 734,000 567,550 822,000 824,000 650,650
644,000 646,000 488,350 734,000 736,000 569,350 824,000 826,000 652,500
646,000 648,000 490,150 736,000 738,000 571,150 826,000 828,000 654,350
648,000 650,000 491,950 738,000 740,000 572,950 828,000 830,000 656,200
650,000 652,000 493,750 740,000 742,000 574,800 830,000 832,000 658,050
652,000 654,000 495,550 742,000 744,000 576,650 832,000 834,000 659,900
654,000 656,000 497,350 744,000 746,000 578,500 834,000 836,000 661,750
656,000 658,000 499,150 746,000 748,000 580,350 836,000 837,500 663,600
658,000 660,000 500,950 748,000 750,000 582,200 837,500 yen or more The amount of salary or other wage less 172,500 yen
660,000 662,000 502,750 750,000 752,000 584,050
662,000 664,000 504,550 752,000 754,000 585,900
664,000 666,000 506,350 754,000 756,000 587,750
(Remarks)
To find the amount of salary or other wage after the salary income deduction, find the applicable row of the "Amount of salary or other wage" column according to the amount of salary or other wage for the year; the amount stated in the "Amount of salary or other wage after the salary income deduction" column of that row is the amount of salary or other wage after the salary income deduction for that amount of salary or other wage.
machine translation, not official
## 附則別表第六（昭和４１年分の退職所得の源泉徴収税額表）
suppl-3411-31/appdx-6 · https://japanlaw.org/ja/income-tax-act/suppl-3411-31/appdx-6 · https://japanlaw.org/l/340AC0000000033/suppl-3411-31/appdx-6
（一）
退職所得控除額控除後の退職手当等の金額 税額 退職所得控除額控除後の退職手当等の金額 税額 退職所得控除額控除後の退職手当等の金額 税額
以上 未満 以上 未満 以上 未満
円 円 円 円 円 円 円 円 円
５１，０００ ５２，０００ ２，１３０ １４２，０００ １４４，０００ ５，９４０
３，０００円未満 ０
５２，０００ ５３，０００ ２，１７０ １４４，０００ １４６，０００ ６，０２０
３，０００ ４，０００ １２０ ５３，０００ ５４，０００ ２，２１０ １４６，０００ １４８，０００ ６，１１０
４，０００ ５，０００ １６０ ５４，０００ ５５，０００ ２，２５０ １４８，０００ １５０，０００ ６，１９０
５，０００ ６，０００ ２００ ５５，０００ ５６，０００ ２，３００ １５０，０００ １５２，０００ ６，２７０
６，０００ ７，０００ ２５０ ５６，０００ ５７，０００ ２，３４０ １５２，０００ １５４，０００ ６，３６０
７，０００ ８，０００ ２９０ ５７，０００ ５８，０００ ２，３８０ １５４，０００ １５６，０００ ６，４４０
８，０００ ９，０００ ３３０ ５８，０００ ５９，０００ ２，４２０ １５６，０００ １５８，０００ ６，５２０
９，０００ １０，０００ ３７０ ５９，０００ ６０，０００ ２，４６０ １５８，０００ １６０，０００ ６，６１０
１０，０００ １１，０００ ４１０ ６０，０００ ６２，０００ ２，５１０ １６０，０００ １６２，０００ ６，６９０
１１，０００ １２，０００ ４６０ ６２，０００ ６４，０００ ２，５９０ １６２，０００ １６４，０００ ６，７７０
１２，０００ １３，０００ ５００ ６４，０００ ６６，０００ ２，６７０ １６４，０００ １６６，０００ ６，８６０
１３，０００ １４，０００ ５４０ ６６，０００ ６８，０００ ２，７６０ １６６，０００ １６８，０００ ６，９４０
１４，０００ １５，０００ ５８０ ６８，０００ ７０，０００ ２，８４０ １６８，０００ １７０，０００ ７，０３０
１５，０００ １６，０００ ６２０ ７０，０００ ７２，０００ ２，９２０ １７０，０００ １７２，０００ ７，１１０
１６，０００ １７，０００ ６６０ ７２，０００ ７４，０００ ３，０１０ １７２，０００ １７４，０００ ７，１９０
１７，０００ １８，０００ ７１０ ７４，０００ ７６，０００ ３，０９０ １７４，０００ １７６，０００ ７，２８０
１８，０００ １９，０００ ７５０ ７６，０００ ７８，０００ ３，１８０ １７６，０００ １７８，０００ ７，３６０
１９，０００ ２０，０００ ７９０ ７８，０００ ８０，０００ ３，２６０ １７８，０００ １８０，０００ ７，４４０
２０，０００ ２１，０００ ８３０ ８０，０００ ８２，０００ ３，３４０ １８０，０００ １８４，０００ ７，５３０
２１，０００ ２２，０００ ８７０ ８２，０００ ８４，０００ ３，４３０ １８４，０００ １８８，０００ ７，７００
２２，０００ ２３，０００ ９２０ ８４，０００ ８６，０００ ３，５１０ １８８，０００ １９２，０００ ７，８６０
２３，０００ ２４，０００ ９６０ ８６，０００ ８８，０００ ３，５９０ １９２，０００ １９６，０００ ８，０３０
２４，０００ ２５，０００ １，０００ ８８，０００ ９０，０００ ３，６８０ １９６，０００ ２００，０００ ８，２００
２５，０００ ２６，０００ １，０４０ ９０，０００ ９２，０００ ３，７６０ ２００，０００ ２０４，０００ ８，３７０
２６，０００ ２７，０００ １，０８０ ９２，０００ ９４，０００ ３，８５０ ２０４，０００ ２０８，０００ ８，５７０
２７，０００ ２８，０００ １，１２０ ９４，０００ ９６，０００ ３，９３０ ２０８，０００ ２１２，０００ ８，７７０
２８，０００ ２９，０００ １，１７０ ９６，０００ ９８，０００ ４，０１０ ２１２，０００ ２１６，０００ ８，９７０
２９，０００ ３０，０００ １，２１０ ９８，０００ １００，０００ ４，１００ ２１６，０００ ２２０，０００ ９，１７０
３０，０００ ３１，０００ １，２５０ １００，０００ １０２，０００ ４，１８０ ２２０，０００ ２２４，０００ ９，３７０
３１，０００ ３２，０００ １，２９０ １０２，０００ １０４，０００ ４，２６０ ２２４，０００ ２２８，０００ ９，５７０
３２，０００ ３３，０００ １，３３０ １０４，０００ １０６，０００ ４，３５０ ２２８，０００ ２３２，０００ ９，７７０
３３，０００ ３４，０００ １，３８０ １０６，０００ １０８，０００ ４，４３０ ２３２，０００ ２３６，０００ ９，９７０
３４，０００ ３５，０００ １，４２０ １０８，０００ １１０，０００ ４，５１０ ２３６，０００ ２４０，０００ １０，１７０
３５，０００ ３６，０００ １，４６０ １１０，０００ １１２，０００ ４，６００ ２４０，０００ ２４４，０００ １０，３７０
３６，０００ ３７，０００ １，５００ １１２，０００ １１４，０００ ４，６８０ ２４４，０００ ２４８，０００ １０，５７０
３７，０００ ３８，０００ １，５４０ １１４，０００ １１６，０００ ４，７７０ ２４８，０００ ２５２，０００ １０，７７０
３８，０００ ３９，０００ １，５９０ １１６，０００ １１８，０００ ４，８５０ ２５２，０００ ２５６，０００ １０，９７０
３９，０００ ４０，０００ １，６３０ １１８，０００ １２０，０００ ４，９３０ ２５６，０００ ２６０，０００ １１，１７０
４０，０００ ４１，０００ １，６７０ １２０，０００ １２２，０００ ５，０２０ ２６０，０００ ２６４，０００ １１，３７０
４１，０００ ４２，０００ １，７１０ １２２，０００ １２４，０００ ５，１００ ２６４，０００ ２６８，０００ １１，５７０
４２，０００ ４３，０００ １，７５０ １２４，０００ １２６，０００ ５，１８０ ２６８，０００ ２７２，０００ １１，７７０
４３，０００ ４４，０００ １，７９０ １２６，０００ １２８，０００ ５，２７０ ２７２，０００ ２７６，０００ １１，９７０
４４，０００ ４５，０００ １，８４０ １２８，０００ １３０，０００ ５，３５０ ２７６，０００ ２８０，０００ １２，１７０
４５，０００ ４６，０００ １，８８０ １３０，０００ １３２，０００ ５，４４０ ２８０，０００ ２８４，０００ １２，３７０
４６，０００ ４７，０００ １，９２０ １３２，０００ １３４，０００ ５，５２０ ２８４，０００ ２８８，０００ １２，５７０
４７，０００ ４８，０００ １，９６０ １３４，０００ １３６，０００ ５，６００ ２８８，０００ ２９２，０００ １２，７７０
４８，０００ ４９，０００ ２，０００ １３６，０００ １３８，０００ ５，６９０ ２９２，０００ ２９６，０００ １２，９７０
４９，０００ ５０，０００ ２，０５０ １３８，０００ １４０，０００ ５，７７０ ２９６，０００ ３００，０００ １３，１７０
５０，０００ ５１，０００ ２，０９０ １４０，０００ １４２，０００ ５，８５０ ３００，０００ ３０４，０００ １３，３７０
（二）
退職所得控除額控除後の退職手当等の金額 税額 退職所得控除額控除後の退職手当等の金額 税額 退職所得控除額控除後の退職手当等の金額 税額
以上 未満 以上 未満 以上 未満
円 円 円 円 円 円 円 円 円
３０４，０００ ３０８，０００ １３，５７０ ５４６，０００ ５５２，０００ ２６，５４０ ８６８，０００ ８７６，０００ ４９，６７０
３０８，０００ ３１２，０００ １３，７７０ ５５２，０００ ５５８，０００ ２６，８８０ ８７６，０００ ８８４，０００ ５０，２７０
３１２，０００ ３１６，０００ １３，９７０ ５５８，０００ ５６４，０００ ２７，２１０ ８８４，０００ ８９２，０００ ５０，８７０
３１６，０００ ３２０，０００ １４，１７０ ５６４，０００ ５７０，０００ ２７，５５０ ８９２，０００ ９００，０００ ５１，４７０
３２０，０００ ３２４，０００ １４，３７０ ５７０，０００ ５７６，０００ ２７，８９０ ９００，０００ ９０８，０００ ５２，０７０
３２４，０００ ３２８，０００ １４，５７０ ５７６，０００ ５８２，０００ ２８，２２０ ９０８，０００ ９１６，０００ ５２，６７０
３２８，０００ ３３２，０００ １４，７７０ ５８２，０００ ５８８，０００ ２８，５６０ ９１６，０００ ９２４，０００ ５３，２７０
３３２，０００ ３３６，０００ １４，９７０ ５８８，０００ ５９４，０００ ２８，８９０ ９２４，０００ ９３２，０００ ５３，８７０
３３６，０００ ３４０，０００ １５，１７０ ５９４，０００ ６００，０００ ２９，２３０ ９３２，０００ ９４０，０００ ５４，４７０
３４０，０００ ３４４，０００ １５，３７０ ６００，０００ ６０６，０００ ２９，５７０ ９４０，０００ ９４８，０００ ５５，０７０
３４４，０００ ３４８，０００ １５，５７０ ６０６，０００ ６１２，０００ ３０，０２０ ９４８，０００ ９５６，０００ ５５，６７０
３４８，０００ ３５２，０００ １５，７７０ ６１２，０００ ６１８，０００ ３０，４７０ ９５６，０００ ９６４，０００ ５６，２７０
３５２，０００ ３５６，０００ １５，９７０ ６１８，０００ ６２４，０００ ３０，９２０ ９６４，０００ ９７２，０００ ５６，８７０
３５６，０００ ３６０，０００ １６，１７０ ６２４，０００ ６３０，０００ ３１，３７０ ９７２，０００ ９８０，０００ ５７，４７０
３６０，０００ ３６４，０００ １６，３７０ ６３０，０００ ６３６，０００ ３１，８２０ ９８０，０００ ９８８，０００ ５８，０７０
３６４，０００ ３６８，０００ １６，５７０ ６３６，０００ ６４２，０００ ３２，２７０ ９８８，０００ ９９６，０００ ５８，６７０
３６８，０００ ３７２，０００ １６，７７０ ６４２，０００ ６４８，０００ ３２，７２０ ９９６，０００ １，００４，０００ ５９，２７０
３７２，０００ ３７６，０００ １６，９７０ ６４８，０００ ６５４，０００ ３３，１７０ １，００４，０００ １，０１２，０００ ５９，８９０
３７６，０００ ３８０，０００ １７，１７０ ６５４，０００ ６６０，０００ ３３，６２０ １，０１２，０００ １，０２０，０００ ６０，５４０
３８０，０００ ３８４，０００ １７，３７０ ６６０，０００ ６６６，０００ ３４，０７０ １，０２０，０００ １，０２８，０００ ６１，１９０
３８４，０００ ３８８，０００ １７，５７０ ６６６，０００ ６７２，０００ ３４，５２０ １，０２８，０００ １，０３６，０００ ６１，８３０
３８８，０００ ３９２，０００ １７，７７０ ６７２，０００ ６７８，０００ ３４，９７０ １，０３６，０００ １，０４４，０００ ６２，４８０
３９２，０００ ３９６，０００ １７，９７０ ６７８，０００ ６８４，０００ ３５，４２０ １，０４４，０００ １，０５２，０００ ６３，１３０
３９６，０００ ４００，０００ １８，１７０ ６８４，０００ ６９０，０００ ３５，８７０ １，０５２，０００ １，０６０，０００ ６３，７８０
４００，０００ ４０４，０００ １８，３７０ ６９０，０００ ６９６，０００ ３６，３２０ １，０６０，０００ １，０６８，０００ ６４，４３０
４０４，０００ ４０８，０００ １８，５９０ ６９６，０００ ７０２，０００ ３６，７７０ １，０６８，０００ １，０７６，０００ ６５，０７０
４０８，０００ ４１２，０００ １８，８１０ ７０２，０００ ７０８，０００ ３７，２２０ １，０７６，０００ １，０８４，０００ ６５，７２０
４１２，０００ ４１６，０００ １９，０４０ ７０８，０００ ７１４，０００ ３７，６７０ １，０８４，０００ １，０９２，０００ ６６，３７０
４１６，０００ ４２０，０００ １９，２６０ ７１４，０００ ７２０，０００ ３８，１２０ １，０９２，０００ １，１００，０００ ６７，０２０
４２０，０００ ４２６，０００ １９，４９０ ７２０，０００ ７２６，０００ ３８，５７０ １，１００，０００ １，１０８，０００ ６７，６７０
４２６，０００ ４３２，０００ １９，８２０ ７２６，０００ ７３２，０００ ３９，０２０ １，１０８，０００ １，１１６，０００ ６８，３１０
４３２，０００ ４３８，０００ ２０，１６０ ７３２，０００ ７３８，０００ ３９，４７０ １，１１６，０００ １，１２４，０００ ６８，９６０
４３８，０００ ４４４，０００ ２０，４９０ ７３８，０００ ７４４，０００ ３９，９２０ １，１２４，０００ １，１３２，０００ ６９，６１０
４４４，０００ ４５０，０００ ２０，８３０ ７４４，０００ ７５０，０００ ４０，３７０ １，１３２，０００ １，１４０，０００ ７０，２６０
４５０，０００ ４５６，０００ ２１，１７０ ７５０，０００ ７５６，０００ ４０，８２０ １，１４０，０００ １，１４８，０００ ７０，９１０
４５６，０００ ４６２，０００ ２１，５００ ７５６，０００ ７６２，０００ ４１，２７０ １，１４８，０００ １，１５６，０００ ７１，５５０
４６２，０００ ４６８，０００ ２１，８４０ ７６２，０００ ７６８，０００ ４１，７２０ １，１５６，０００ １，１６４，０００ ７２，２００
４６８，０００ ４７４，０００ ２２，１７０ ７６８，０００ ７７４，０００ ４２，１７０ １，１６４，０００ １，１７２，０００ ７２，８５０
４７４，０００ ４８０，０００ ２２，５１０ ７７４，０００ ７８０，０００ ４２，６２０ １，１７２，０００ １，１８０，０００ ７３，５００
４８０，０００ ４８６，０００ ２２，８５０ ７８０，０００ ７８８，０００ ４３，０７０ １，１８０，０００ １，１８８，０００ ７４，１５０
４８６，０００ ４９２，０００ ２３，１８０ ７８８，０００ ７９６，０００ ４３，６７０ １，１８８，０００ １，１９６，０００ ７４，７９０
４９２，０００ ４９８，０００ ２３，５２０ ７９６，０００ ８０４，０００ ４４，２７０ １，１９６，０００ １，２０４，０００ ７５，４４０
４９８，０００ ５０４，０００ ２３，８５０ ８０４，０００ ８１２，０００ ４４，８７０ １，２０４，０００ １，２１２，０００ ７６，１７０
５０４，０００ ５１０，０００ ２４，１９０ ８１２，０００ ８２０，０００ ４５，４７０ １，２１２，０００ １，２２０，０００ ７６，９７０
５１０，０００ ５１６，０００ ２４，５３０ ８２０，０００ ８２８，０００ ４６，０７０ １，２２０，０００ １，２２８，０００ ７７，７７０
５１６，０００ ５２２，０００ ２４，８６０ ８２８，０００ ８３６，０００ ４６，６７０ １，２２８，０００ １，２３６，０００ ７８，５７０
５２２，０００ ５２８，０００ ２５，２００ ８３６，０００ ８４４，０００ ４７，２７０ １，２３６，０００ １，２４４，０００ ７９，３７０
５２８，０００ ５３４，０００ ２５，５３０ ８４４，０００ ８５２，０００ ４７，８７０ １，２４４，０００ １，２５２，０００ ８０，１７０
５３４，０００ ５４０，０００ ２５，８７０ ８５２，０００ ８６０，０００ ４８，４７０ １，２５２，０００ １，２６０，０００ ８０，９７０
５４０，０００ ５４６，０００ ２６，２１０ ８６０，０００ ８６８，０００ ４９，０７０ １，２６０，０００ １，２７０，０００ ８１，７７０
（三）
退職所得控除額控除後の退職手当等の金額 税額 退職所得控除額控除後の退職手当等の金額 税額 退職所得控除額控除後の退職手当等の金額 税額
以上 未満 以上 未満 以上 未満
円 円 円 円 円 円 円 円
１，２７０，０００ １，２８０，０００ ８２，７７０ １，７７０，０００ １，７８０，０００ １３３，７９０ ５，０００，０００ ６，０００，０００ 退職所得控除額控除後の退職手当等の金額に１８．１％を乗じて算出した金額から２９８，４３０円を控除した金額
１，２８０，０００ １，２９０，０００ ８３，７７０ １，７８０，０００ １，７９０，０００ １３４，８５０
１，２９０，０００ １，３００，０００ ８４，７７０ １，７９０，０００ １，８００，０００ １３５，９１０
１，３００，０００ １，３１０，０００ ８５，７７０ １，８００，０００ １，８１０，０００ １３６，９７０
１，３１０，０００ １，３２０，０００ ８６，７７０ １，８１０，０００ １，８２０，０００ １３８，０３０
１，３２０，０００ １，３３０，０００ ８７，７７０ １，８２０，０００ １，８３０，０００ １３９，０９０ ６，０００，０００ ８，０００，０００ 退職所得控除額控除後の退職手当等の金額に２０％を乗じて算出した金額から４１２，４３０円を控除した金額
１，３３０，０００ １，３４０，０００ ８８，７７０ １，８３０，０００ １，８４０，０００ １４０，１５０
１，３４０，０００ １，３５０，０００ ８９，７７０ １，８４０，０００ １，８５０，０００ １４１，２１０
１，３５０，０００ １，３６０，０００ ９０，７７０ １，８５０，０００ １，８６０，０００ １４２，２７０
１，３６０，０００ １，３７０，０００ ９１，７７０ １，８６０，０００ １，８７０，０００ １４３，３３０
１，３７０，０００ １，３８０，０００ ９２，７７０ １，８７０，０００ １，８８０，０００ １４４，３９０ ８，０００，０００ １２，０００，０００ 退職所得控除額控除後の退職手当等の金額に２２．５％を乗じて算出した金額から６１２，４３０円を控除した金額
１，３８０，０００ １，３９０，０００ ９３，７７０ １，８８０，０００ １，８９０，０００ １４５，４５０
１，３９０，０００ １，４００，０００ ９４，７７０ １，８９０，０００ １，９００，０００ １４６，５１０
１，４００，０００ １，４１０，０００ ９５，７７０ １，９００，０００ １，９１０，０００ １４７，５７０
１，４１０，０００ １，４２０，０００ ９６，７７０ １，９１０，０００ １，９２０，０００ １４８，６３０
１，４２０，０００ １，４３０，０００ ９７，７７０ １，９２０，０００ １，９３０，０００ １４９，６９０ １２，０００，０００ ２０，０００，０００ 退職所得控除額控除後の退職手当等の金額に２５％を乗じて算出した金額から９１２，４３０円を控除した金額
１，４３０，０００ １，４４０，０００ ９８，７７０ １，９３０，０００ １，９４０，０００ １５０，７５０
１，４４０，０００ １，４５０，０００ ９９，７７０ １，９４０，０００ １，９５０，０００ １５１，８１０
１，４５０，０００ １，４６０，０００ １００，７７０ １，９５０，０００ １，９６０，０００ １５２，８７０
１，４６０，０００ １，４７０，０００ １０１，７７０ １，９６０，０００ １，９７０，０００ １５３，９３０
１，４７０，０００ １，４８０，０００ １０２，７７０ １，９７０，０００ １，９８０，０００ １５４，９９０ ２０，０００，０００ ４０，０００，０００ 退職所得控除額控除後の退職手当等の金額に２７．５％を乗じて算出した金額から１，４１２，４３０円を控除した金額
１，４８０，０００ １，４９０，０００ １０３，７７０ １，９８０，０００ １，９９０，０００ １５６，０５０
１，４９０，０００ １，５００，０００ １０４，７７０ １，９９０，０００ ２，０００，０００ １５７，１１０
１，５００，０００ １，５１０，０００ １０５，７７０
１，５１０，０００ １，５２０，０００ １０６，７７０
１，５２０，０００ １，５３０，０００ １０７，７７０ ２，０００，０００ ２，４００，０００ 退職所得控除額控除後の退職手当等の金額に１２．５％を乗じて算出した金額から９１，８３０円を控除した金額 ４０，０００，０００ ６０，０００，０００ 退職所得控除額控除後の退職手当等の金額に３０％を乗じて算出した金額から２，４１２，４３０円を控除した金額
１，５３０，０００ １，５４０，０００ １０８，７７０
１，５４０，０００ １，５５０，０００ １０９，７７０
１，５５０，０００ １，５６０，０００ １１０，７７０
１，５６０，０００ １，５７０，０００ １１１，７７０
１，５７０，０００ １，５８０，０００ １１２，７７０ ２，４００，０００ ３，０００，０００ 退職所得控除額控除後の退職手当等の金額に１３．１％を乗じて算出した金額から１０６，２３０円を控除した金額 ６０，０００，０００ ９０，０００，０００ 退職所得控除額控除後の退職手当等の金額に３２．５％を乗じて算出した金額から３，９１２，４３０円を控除した金額
１，５８０，０００ １，５９０，０００ １１３，７７０
１，５９０，０００ １，６００，０００ １１４，７７０
１，６００，０００ １，６１０，０００ １１５，７７０
１，６１０，０００ １，６２０，０００ １１６，８３０
１，６２０，０００ １，６３０，０００ １１７，８９０ ３，０００，０００ ３，６００，０００ 退職所得控除額控除後の退職手当等の金額に１５％を乗じて算出した金額から１６３，２３０円を控除した金額 ９０，０００，０００ １２０，０００，０００ 退職所得控除額控除後の退職手当等の金額に３５％を乗じて算出した金額から６，１６２，４３０円を控除した金額
１，６３０，０００ １，６４０，０００ １１８，９５０
１，６４０，０００ １，６５０，０００ １２０，０１０
１，６５０，０００ １，６６０，０００ １２１，０７０
１，６６０，０００ １，６７０，０００ １２２，１３０
１，６７０，０００ １，６８０，０００ １２３，１９０ ３，６００，０００ ４，４００，０００ 退職所得控除額控除後の退職手当等の金額に１５．６％を乗じて算出した金額から１８４，８３０円を控除した金額 １２０，０００，０００円以上 退職所得控除額控除後の退職手当等の金額に３７．５％を乗じて算出した金額から９，１６２，４３０円を控除した金額
１，６８０，０００ １，６９０，０００ １２４，２５０
１，６９０，０００ １，７００，０００ １２５，３１０
１，７００，０００ １，７１０，０００ １２６，３７０
１，７１０，０００ １，７２０，０００ １２７，４３０
１，７２０，０００ １，７３０，０００ １２８，４９０ ４，４００，０００ ５，０００，０００ 退職所得控除額控除後の退職手当等の金額に１７．５％を乗じて算出した金額から２６８，４３０円を控除した金額
１，７３０，０００ １，７４０，０００ １２９，５５０
１，７４０，０００ １，７５０，０００ １３０，６１０
１，７５０，０００ １，７６０，０００ １３１，６７０
１，７６０，０００ １，７７０，０００ １３２，７３０
（注）
この表において「退職所得控除額控除後の退職手当等の金額」とは、退職手当等の金額から新法第二百一条第二項（退職所得に係る徴収税額）に規定する退職所得控除額を控除した残額をいう。
（備考）
税額を求めるには、まず、退職所得控除額控除後の退職手当等の金額を求め、次に、その金額に応じて「退職所得控除額控除後の退職手当等の金額」欄の該当する行を求めるものとし、その行の「税額」欄に記載されている金額が、その求める税額である。この場合において、退職所得控除額控除後の退職手当等の金額が２，０００，０００円以上の居住者の退職所得控除額控除後の退職手当等の金額の２分の１に相当する金額に１００円未満の端数があるときは、その端数の金額に２を乗じて計算した金額を退職所得控除額控除後の退職手当等の金額から控除した後の金額を退職所得控除額控除後の退職手当等の金額とみなすものとし、その居住者の税額に１０円未満の端数があるときは、これを切り捨てた額をもつてその求める税額とする。
(1)
Amount of severance pay or other such compensation after the retirement income deduction Tax amount Amount of severance pay or other such compensation after the retirement income deduction Tax amount Amount of severance pay or other such compensation after the retirement income deduction Tax amount
At least Less than At least Less than At least Less than
yen yen yen yen yen yen yen yen yen
51,000 52,000 2,130 142,000 144,000 5,940
Less than 3,000 yen 0
52,000 53,000 2,170 144,000 146,000 6,020
3,000 4,000 120 53,000 54,000 2,210 146,000 148,000 6,110
4,000 5,000 160 54,000 55,000 2,250 148,000 150,000 6,190
5,000 6,000 200 55,000 56,000 2,300 150,000 152,000 6,270
6,000 7,000 250 56,000 57,000 2,340 152,000 154,000 6,360
7,000 8,000 290 57,000 58,000 2,380 154,000 156,000 6,440
8,000 9,000 330 58,000 59,000 2,420 156,000 158,000 6,520
9,000 10,000 370 59,000 60,000 2,460 158,000 160,000 6,610
10,000 11,000 410 60,000 62,000 2,510 160,000 162,000 6,690
11,000 12,000 460 62,000 64,000 2,590 162,000 164,000 6,770
12,000 13,000 500 64,000 66,000 2,670 164,000 166,000 6,860
13,000 14,000 540 66,000 68,000 2,760 166,000 168,000 6,940
14,000 15,000 580 68,000 70,000 2,840 168,000 170,000 7,030
15,000 16,000 620 70,000 72,000 2,920 170,000 172,000 7,110
16,000 17,000 660 72,000 74,000 3,010 172,000 174,000 7,190
17,000 18,000 710 74,000 76,000 3,090 174,000 176,000 7,280
18,000 19,000 750 76,000 78,000 3,180 176,000 178,000 7,360
19,000 20,000 790 78,000 80,000 3,260 178,000 180,000 7,440
20,000 21,000 830 80,000 82,000 3,340 180,000 184,000 7,530
21,000 22,000 870 82,000 84,000 3,430 184,000 188,000 7,700
22,000 23,000 920 84,000 86,000 3,510 188,000 192,000 7,860
23,000 24,000 960 86,000 88,000 3,590 192,000 196,000 8,030
24,000 25,000 1,000 88,000 90,000 3,680 196,000 200,000 8,200
25,000 26,000 1,040 90,000 92,000 3,760 200,000 204,000 8,370
26,000 27,000 1,080 92,000 94,000 3,850 204,000 208,000 8,570
27,000 28,000 1,120 94,000 96,000 3,930 208,000 212,000 8,770
28,000 29,000 1,170 96,000 98,000 4,010 212,000 216,000 8,970
29,000 30,000 1,210 98,000 100,000 4,100 216,000 220,000 9,170
30,000 31,000 1,250 100,000 102,000 4,180 220,000 224,000 9,370
31,000 32,000 1,290 102,000 104,000 4,260 224,000 228,000 9,570
32,000 33,000 1,330 104,000 106,000 4,350 228,000 232,000 9,770
33,000 34,000 1,380 106,000 108,000 4,430 232,000 236,000 9,970
34,000 35,000 1,420 108,000 110,000 4,510 236,000 240,000 10,170
35,000 36,000 1,460 110,000 112,000 4,600 240,000 244,000 10,370
36,000 37,000 1,500 112,000 114,000 4,680 244,000 248,000 10,570
37,000 38,000 1,540 114,000 116,000 4,770 248,000 252,000 10,770
38,000 39,000 1,590 116,000 118,000 4,850 252,000 256,000 10,970
39,000 40,000 1,630 118,000 120,000 4,930 256,000 260,000 11,170
40,000 41,000 1,670 120,000 122,000 5,020 260,000 264,000 11,370
41,000 42,000 1,710 122,000 124,000 5,100 264,000 268,000 11,570
42,000 43,000 1,750 124,000 126,000 5,180 268,000 272,000 11,770
43,000 44,000 1,790 126,000 128,000 5,270 272,000 276,000 11,970
44,000 45,000 1,840 128,000 130,000 5,350 276,000 280,000 12,170
45,000 46,000 1,880 130,000 132,000 5,440 280,000 284,000 12,370
46,000 47,000 1,920 132,000 134,000 5,520 284,000 288,000 12,570
47,000 48,000 1,960 134,000 136,000 5,600 288,000 292,000 12,770
48,000 49,000 2,000 136,000 138,000 5,690 292,000 296,000 12,970
49,000 50,000 2,050 138,000 140,000 5,770 296,000 300,000 13,170
50,000 51,000 2,090 140,000 142,000 5,850 300,000 304,000 13,370
(2)
Amount of severance pay or other such compensation after the retirement income deduction Tax amount Amount of severance pay or other such compensation after the retirement income deduction Tax amount Amount of severance pay or other such compensation after the retirement income deduction Tax amount
At least Less than At least Less than At least Less than
yen yen yen yen yen yen yen yen yen
304,000 308,000 13,570 546,000 552,000 26,540 868,000 876,000 49,670
308,000 312,000 13,770 552,000 558,000 26,880 876,000 884,000 50,270
312,000 316,000 13,970 558,000 564,000 27,210 884,000 892,000 50,870
316,000 320,000 14,170 564,000 570,000 27,550 892,000 900,000 51,470
320,000 324,000 14,370 570,000 576,000 27,890 900,000 908,000 52,070
324,000 328,000 14,570 576,000 582,000 28,220 908,000 916,000 52,670
328,000 332,000 14,770 582,000 588,000 28,560 916,000 924,000 53,270
332,000 336,000 14,970 588,000 594,000 28,890 924,000 932,000 53,870
336,000 340,000 15,170 594,000 600,000 29,230 932,000 940,000 54,470
340,000 344,000 15,370 600,000 606,000 29,570 940,000 948,000 55,070
344,000 348,000 15,570 606,000 612,000 30,020 948,000 956,000 55,670
348,000 352,000 15,770 612,000 618,000 30,470 956,000 964,000 56,270
352,000 356,000 15,970 618,000 624,000 30,920 964,000 972,000 56,870
356,000 360,000 16,170 624,000 630,000 31,370 972,000 980,000 57,470
360,000 364,000 16,370 630,000 636,000 31,820 980,000 988,000 58,070
364,000 368,000 16,570 636,000 642,000 32,270 988,000 996,000 58,670
368,000 372,000 16,770 642,000 648,000 32,720 996,000 1,004,000 59,270
372,000 376,000 16,970 648,000 654,000 33,170 1,004,000 1,012,000 59,890
376,000 380,000 17,170 654,000 660,000 33,620 1,012,000 1,020,000 60,540
380,000 384,000 17,370 660,000 666,000 34,070 1,020,000 1,028,000 61,190
384,000 388,000 17,570 666,000 672,000 34,520 1,028,000 1,036,000 61,830
388,000 392,000 17,770 672,000 678,000 34,970 1,036,000 1,044,000 62,480
392,000 396,000 17,970 678,000 684,000 35,420 1,044,000 1,052,000 63,130
396,000 400,000 18,170 684,000 690,000 35,870 1,052,000 1,060,000 63,780
400,000 404,000 18,370 690,000 696,000 36,320 1,060,000 1,068,000 64,430
404,000 408,000 18,590 696,000 702,000 36,770 1,068,000 1,076,000 65,070
408,000 412,000 18,810 702,000 708,000 37,220 1,076,000 1,084,000 65,720
412,000 416,000 19,040 708,000 714,000 37,670 1,084,000 1,092,000 66,370
416,000 420,000 19,260 714,000 720,000 38,120 1,092,000 1,100,000 67,020
420,000 426,000 19,490 720,000 726,000 38,570 1,100,000 1,108,000 67,670
426,000 432,000 19,820 726,000 732,000 39,020 1,108,000 1,116,000 68,310
432,000 438,000 20,160 732,000 738,000 39,470 1,116,000 1,124,000 68,960
438,000 444,000 20,490 738,000 744,000 39,920 1,124,000 1,132,000 69,610
444,000 450,000 20,830 744,000 750,000 40,370 1,132,000 1,140,000 70,260
450,000 456,000 21,170 750,000 756,000 40,820 1,140,000 1,148,000 70,910
456,000 462,000 21,500 756,000 762,000 41,270 1,148,000 1,156,000 71,550
462,000 468,000 21,840 762,000 768,000 41,720 1,156,000 1,164,000 72,200
468,000 474,000 22,170 768,000 774,000 42,170 1,164,000 1,172,000 72,850
474,000 480,000 22,510 774,000 780,000 42,620 1,172,000 1,180,000 73,500
480,000 486,000 22,850 780,000 788,000 43,070 1,180,000 1,188,000 74,150
486,000 492,000 23,180 788,000 796,000 43,670 1,188,000 1,196,000 74,790
492,000 498,000 23,520 796,000 804,000 44,270 1,196,000 1,204,000 75,440
498,000 504,000 23,850 804,000 812,000 44,870 1,204,000 1,212,000 76,170
504,000 510,000 24,190 812,000 820,000 45,470 1,212,000 1,220,000 76,970
510,000 516,000 24,530 820,000 828,000 46,070 1,220,000 1,228,000 77,770
516,000 522,000 24,860 828,000 836,000 46,670 1,228,000 1,236,000 78,570
522,000 528,000 25,200 836,000 844,000 47,270 1,236,000 1,244,000 79,370
528,000 534,000 25,530 844,000 852,000 47,870 1,244,000 1,252,000 80,170
534,000 540,000 25,870 852,000 860,000 48,470 1,252,000 1,260,000 80,970
540,000 546,000 26,210 860,000 868,000 49,070 1,260,000 1,270,000 81,770
(3)
Amount of severance pay or other such compensation after the retirement income deduction Tax amount Amount of severance pay or other such compensation after the retirement income deduction Tax amount Amount of severance pay or other such compensation after the retirement income deduction Tax amount
At least Less than At least Less than At least Less than
yen yen yen yen yen yen yen yen
1,270,000 1,280,000 82,770 1,770,000 1,780,000 133,790 5,000,000 6,000,000 The amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 18.1%, less 298,430 yen
1,280,000 1,290,000 83,770 1,780,000 1,790,000 134,850
1,290,000 1,300,000 84,770 1,790,000 1,800,000 135,910
1,300,000 1,310,000 85,770 1,800,000 1,810,000 136,970
1,310,000 1,320,000 86,770 1,810,000 1,820,000 138,030
1,320,000 1,330,000 87,770 1,820,000 1,830,000 139,090 6,000,000 8,000,000 The amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 20%, less 412,430 yen
1,330,000 1,340,000 88,770 1,830,000 1,840,000 140,150
1,340,000 1,350,000 89,770 1,840,000 1,850,000 141,210
1,350,000 1,360,000 90,770 1,850,000 1,860,000 142,270
1,360,000 1,370,000 91,770 1,860,000 1,870,000 143,330
1,370,000 1,380,000 92,770 1,870,000 1,880,000 144,390 8,000,000 12,000,000 The amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 22.5%, less 612,430 yen
1,380,000 1,390,000 93,770 1,880,000 1,890,000 145,450
1,390,000 1,400,000 94,770 1,890,000 1,900,000 146,510
1,400,000 1,410,000 95,770 1,900,000 1,910,000 147,570
1,410,000 1,420,000 96,770 1,910,000 1,920,000 148,630
1,420,000 1,430,000 97,770 1,920,000 1,930,000 149,690 12,000,000 20,000,000 The amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 25%, less 912,430 yen
1,430,000 1,440,000 98,770 1,930,000 1,940,000 150,750
1,440,000 1,450,000 99,770 1,940,000 1,950,000 151,810
1,450,000 1,460,000 100,770 1,950,000 1,960,000 152,870
1,460,000 1,470,000 101,770 1,960,000 1,970,000 153,930
1,470,000 1,480,000 102,770 1,970,000 1,980,000 154,990 20,000,000 40,000,000 The amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 27.5%, less 1,412,430 yen
1,480,000 1,490,000 103,770 1,980,000 1,990,000 156,050
1,490,000 1,500,000 104,770 1,990,000 2,000,000 157,110
1,500,000 1,510,000 105,770
1,510,000 1,520,000 106,770
1,520,000 1,530,000 107,770 2,000,000 2,400,000 The amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 12.5%, less 91,830 yen 40,000,000 60,000,000 The amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 30%, less 2,412,430 yen
1,530,000 1,540,000 108,770
1,540,000 1,550,000 109,770
1,550,000 1,560,000 110,770
1,560,000 1,570,000 111,770
1,570,000 1,580,000 112,770 2,400,000 3,000,000 The amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 13.1%, less 106,230 yen 60,000,000 90,000,000 The amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 32.5%, less 3,912,430 yen
1,580,000 1,590,000 113,770
1,590,000 1,600,000 114,770
1,600,000 1,610,000 115,770
1,610,000 1,620,000 116,830
1,620,000 1,630,000 117,890 3,000,000 3,600,000 The amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 15%, less 163,230 yen 90,000,000 120,000,000 The amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 35%, less 6,162,430 yen
1,630,000 1,640,000 118,950
1,640,000 1,650,000 120,010
1,650,000 1,660,000 121,070
1,660,000 1,670,000 122,130
1,670,000 1,680,000 123,190 3,600,000 4,400,000 The amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 15.6%, less 184,830 yen 120,000,000 yen or more The amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 37.5%, less 9,162,430 yen
1,680,000 1,690,000 124,250
1,690,000 1,700,000 125,310
1,700,000 1,710,000 126,370
1,710,000 1,720,000 127,430
1,720,000 1,730,000 128,490 4,400,000 5,000,000 The amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 17.5%, less 268,430 yen
1,730,000 1,740,000 129,550
1,740,000 1,750,000 130,610
1,750,000 1,760,000 131,670
1,760,000 1,770,000 132,730
(Note)
In this table, "amount of severance pay or other such compensation after the retirement income deduction" means the amount remaining after deducting the retirement income deduction prescribed in Article 201, paragraph (2) (Amount of Tax to Be Collected on Retirement Income) of the New Act from the amount of severance pay or other such compensation.
(Remarks)
To find the tax amount, first find the amount of severance pay or other such compensation after the retirement income deduction, and next find the applicable row of the "Amount of severance pay or other such compensation after the retirement income deduction" column according to that amount; the amount stated in the "Tax amount" column of that row is the tax amount sought. In this case, if an amount equivalent to one half of the amount of severance pay or other such compensation after the retirement income deduction of a Resident whose amount of severance pay or other such compensation after the retirement income deduction is 2,000,000 yen or more includes a fraction of less than 100 yen, the amount remaining after deducting the amount calculated by multiplying that fraction by 2 from the amount of severance pay or other such compensation after the retirement income deduction is deemed to be the amount of severance pay or other such compensation after the retirement income deduction, and if the tax amount of that Resident includes a fraction of less than 10 yen, the amount obtained by discarding that fraction is the tax amount sought.
machine translation, not official
---
## Cites
- suppl-3411-31/art-3/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-3411-31/art-3/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-3411-31/art-3/par-1: 第五十七条第六項 → 所得税法 第五十七条第六項 (Article 57, paragraph (6)), art-57/par-6 — https://japanlaw.org/ja/income-tax-act/art-57/par-6 · https://japanlaw.org/l/340AC0000000033/art-57/par-6
- suppl-3411-31/art-3/par-1: 第七十五条第一項 → 所得税法 第七十五条第一項 (Article 75, paragraph (1)), art-75/par-1 — https://japanlaw.org/ja/income-tax-act/art-75/par-1 · https://japanlaw.org/l/340AC0000000033/art-75/par-1
- suppl-3411-31/art-3/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-3411-31/art-3/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-3411-31/art-3/par-1: 第七十八条第一項 → 所得税法 第七十八条第一項 (Article 78, paragraph (1)), art-78/par-1 — https://japanlaw.org/ja/income-tax-act/art-78/par-1 · https://japanlaw.org/l/340AC0000000033/art-78/par-1
- suppl-3411-31/art-3/par-1: 第七十八条第二項 → 所得税法 第七十八条第二項 (Article 78, paragraph (2)), art-78/par-2 — https://japanlaw.org/ja/income-tax-act/art-78/par-2 · https://japanlaw.org/l/340AC0000000033/art-78/par-2
- suppl-3411-31/art-3/par-1: 第七十九条第一項 → 所得税法 第七十九条第一項 (Article 79, paragraph (1)), art-79/par-1 — https://japanlaw.org/ja/income-tax-act/art-79/par-1 · https://japanlaw.org/l/340AC0000000033/art-79/par-1
- suppl-3411-31/art-3/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-3411-31/art-3/par-1: 第八十四条第二項 → 所得税法 第八十四条第二項 (Article 84, paragraph (2)), art-84/par-2 — https://japanlaw.org/ja/income-tax-act/art-84/par-2 · https://japanlaw.org/l/340AC0000000033/art-84/par-2
- suppl-3411-31/art-3/par-1: 別表第二 → 所得税法 別表第二 (Appended Table 2), appdx-2 — https://japanlaw.org/ja/income-tax-act/appdx-2 · https://japanlaw.org/l/340AC0000000033/appdx-2
- suppl-3411-31/art-3/par-1: 所得税法の一部を改正する法律（昭和四十一年法律第三十一号。以下「改正法」という。）附則別表第一 → 所得税法 附則別表第一 (Supplementary Provisions, Appended Table 1), suppl-3411-31/appdx-1 — https://japanlaw.org/ja/income-tax-act/suppl-3411-31/appdx-1 · https://japanlaw.org/l/340AC0000000033/suppl-3411-31/appdx-1
- suppl-3411-31/art-3/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-3411-31/art-3/par-1: 改正法附則別表第五 → 所得税法 附則別表第五 (Supplementary Provisions, Appended Table 5), suppl-3411-31/appdx-5 — https://japanlaw.org/ja/income-tax-act/suppl-3411-31/appdx-5 · https://japanlaw.org/l/340AC0000000033/suppl-3411-31/appdx-5
- suppl-3411-31/art-3/par-1: 第二百一条第一項 → 所得税法 第二百一条第一項 (Article 201, paragraph (1)), art-201/par-1 — https://japanlaw.org/ja/income-tax-act/art-201/par-1 · https://japanlaw.org/l/340AC0000000033/art-201/par-1
- suppl-3411-31/art-3/par-1: 改正法附則別表第六 → 所得税法 附則別表第六 (Supplementary Provisions, Appended Table 6), suppl-3411-31/appdx-6 — https://japanlaw.org/ja/income-tax-act/suppl-3411-31/appdx-6 · https://japanlaw.org/l/340AC0000000033/suppl-3411-31/appdx-6
- suppl-3411-31/art-3/par-2/item-1: 附則別表第一 → 所得税法 附則別表第一 (Supplementary Provisions, Appended Table 1), suppl-3411-31/appdx-1 — https://japanlaw.org/ja/income-tax-act/suppl-3411-31/appdx-1 · https://japanlaw.org/l/340AC0000000033/suppl-3411-31/appdx-1
- suppl-3411-31/art-3/par-2/item-2: 附則別表第二 → 所得税法 附則別表第二 (Supplementary Provisions, Appended Table 2), suppl-3411-31/appdx-2 — https://japanlaw.org/ja/income-tax-act/suppl-3411-31/appdx-2 · https://japanlaw.org/l/340AC0000000033/suppl-3411-31/appdx-2
- suppl-3411-31/art-3/par-2/item-3: 附則別表第一 → 所得税法 附則別表第一 (Supplementary Provisions, Appended Table 1), suppl-3411-31/appdx-1 — https://japanlaw.org/ja/income-tax-act/suppl-3411-31/appdx-1 · https://japanlaw.org/l/340AC0000000033/suppl-3411-31/appdx-1
- suppl-3411-31/art-4/par-1: 新法第九条第一項第五号 → 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-3411-31/art-5/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-3411-31/art-5/par-1: 第一号 → 所得税法 附則第五条第一項第一号 (Supplementary Provisions, Article 5, paragraph (1), item (i)), suppl-3411-31/art-5/par-1/item-1 — https://japanlaw.org/ja/income-tax-act/suppl-3411-31/art-5/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/suppl-3411-31/art-5/par-1/item-1
- suppl-3411-31/art-5/par-1: 第二号 → 所得税法 附則第五条第一項第二号 (Supplementary Provisions, Article 5, paragraph (1), item (ii)), suppl-3411-31/art-5/par-1/item-2 — https://japanlaw.org/ja/income-tax-act/suppl-3411-31/art-5/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/suppl-3411-31/art-5/par-1/item-2
- suppl-3411-31/art-5/par-1/item-1: 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（昭和二十二年法律第百七十五号）第二条 → e-Gov law 322AC0000000175, 第二条 (Article 2), art-2 — not held in this collection
- suppl-3411-31/art-5/par-1/item-2: 前号 → 所得税法 附則第五条第一項第一号 (Supplementary Provisions, Article 5, paragraph (1), item (i)), suppl-3411-31/art-5/par-1/item-1 — https://japanlaw.org/ja/income-tax-act/suppl-3411-31/art-5/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/suppl-3411-31/art-5/par-1/item-1
- suppl-3411-31/art-5/par-1/item-2: この条 → 所得税法 附則第五条 (Supplementary Provisions, Article 5), suppl-3411-31/art-5 — https://japanlaw.org/ja/income-tax-act/suppl-3411-31/art-5 · https://japanlaw.org/l/340AC0000000033/suppl-3411-31/art-5
- suppl-3411-31/art-5/par-1/item-2: 附則別表第三 → 所得税法 附則別表第三 (Supplementary Provisions, Appended Table 3), suppl-3411-31/appdx-3 — https://japanlaw.org/ja/income-tax-act/suppl-3411-31/appdx-3 · https://japanlaw.org/l/340AC0000000033/suppl-3411-31/appdx-3
- suppl-3411-31/art-5/par-2: 前項 → 所得税法 附則第五条第一項 (Supplementary Provisions, Article 5, paragraph (1)), suppl-3411-31/art-5/par-1 — https://japanlaw.org/ja/income-tax-act/suppl-3411-31/art-5/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3411-31/art-5/par-1
- suppl-3411-31/art-5/par-2/item-1: 附則別表第三 → 所得税法 附則別表第三 (Supplementary Provisions, Appended Table 3), suppl-3411-31/appdx-3 — https://japanlaw.org/ja/income-tax-act/suppl-3411-31/appdx-3 · https://japanlaw.org/l/340AC0000000033/suppl-3411-31/appdx-3
- suppl-3411-31/art-5/par-2/item-2: 附則別表第三 → 所得税法 附則別表第三 (Supplementary Provisions, Appended Table 3), suppl-3411-31/appdx-3 — https://japanlaw.org/ja/income-tax-act/suppl-3411-31/appdx-3 · https://japanlaw.org/l/340AC0000000033/suppl-3411-31/appdx-3
- suppl-3411-31/art-5/par-4: 前三項 → 所得税法 附則第五条第一項 (Supplementary Provisions, Article 5, paragraph (1)), suppl-3411-31/art-5/par-1 — https://japanlaw.org/ja/income-tax-act/suppl-3411-31/art-5/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3411-31/art-5/par-1
- suppl-3411-31/art-5/par-4: 前三項 → 所得税法 附則第五条第二項 (Supplementary Provisions, Article 5, paragraph (2)), suppl-3411-31/art-5/par-2 — https://japanlaw.org/ja/income-tax-act/suppl-3411-31/art-5/par-2 · https://japanlaw.org/l/340AC0000000033/suppl-3411-31/art-5/par-2
- suppl-3411-31/art-5/par-4: 前三項 → 所得税法 附則第五条第三項 (Supplementary Provisions, Article 5, paragraph (3)), suppl-3411-31/art-5/par-3 — https://japanlaw.org/ja/income-tax-act/suppl-3411-31/art-5/par-3 · https://japanlaw.org/l/340AC0000000033/suppl-3411-31/art-5/par-3
- suppl-3411-31/art-7/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-3411-31/art-7/par-1: 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-3411-31/art-7/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-3411-31/art-7/par-1: この条 → 所得税法 附則第七条 (Supplementary Provisions, Article 7), suppl-3411-31/art-7 — https://japanlaw.org/ja/income-tax-act/suppl-3411-31/art-7 · https://japanlaw.org/l/340AC0000000033/suppl-3411-31/art-7
- suppl-3411-31/art-8/par-1: 新法第百五十二条 → 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-3411-31/art-8/par-1: 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-3411-31/art-8/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-3411-31/art-9/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-3411-31/art-9/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-3411-31/art-9/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-3411-31/art-9/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-3411-31/art-9/par-1: この条 → 所得税法 附則第九条 (Supplementary Provisions, Article 9), suppl-3411-31/art-9 — https://japanlaw.org/ja/income-tax-act/suppl-3411-31/art-9 · https://japanlaw.org/l/340AC0000000033/suppl-3411-31/art-9
- suppl-3411-31/art-9/par-2: 附則第三条第一項 → 所得税法 附則第三条第一項 (Supplementary Provisions, Article 3, paragraph (1)), suppl-3411-31/art-3/par-1 — https://japanlaw.org/ja/income-tax-act/suppl-3411-31/art-3/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3411-31/art-3/par-1
- suppl-3411-31/art-9/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-3411-31/art-9/par-2: 附則別表第五 → 所得税法 附則別表第五 (Supplementary Provisions, Appended Table 5), suppl-3411-31/appdx-5 — https://japanlaw.org/ja/income-tax-act/suppl-3411-31/appdx-5 · https://japanlaw.org/l/340AC0000000033/suppl-3411-31/appdx-5
- suppl-3411-31/art-10/par-1: 附則第三条第一項 → 所得税法 附則第三条第一項 (Supplementary Provisions, Article 3, paragraph (1)), suppl-3411-31/art-3/par-1 — https://japanlaw.org/ja/income-tax-act/suppl-3411-31/art-3/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3411-31/art-3/par-1
- suppl-3411-31/art-10/par-1: 新法第二百一条 → 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-3411-31/art-10/par-1: 附則別表第六 → 所得税法 附則別表第六 (Supplementary Provisions, Appended Table 6), suppl-3411-31/appdx-6 — https://japanlaw.org/ja/income-tax-act/suppl-3411-31/appdx-6 · https://japanlaw.org/l/340AC0000000033/suppl-3411-31/appdx-6
- suppl-3411-31/art-10/par-1: 新法第百九十九条 → 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-3411-31/art-11/par-1: 新法第二百二十七条 → 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-3411-31/art-12/par-1: 国税通則法（昭和三十七年法律第六十六号）第二十五条 → 国税通則法 第二十五条 (Article 25), art-25 — https://japanlaw.org/ja/national-tax-general-rules-act/art-25 · https://japanlaw.org/l/337AC0000000066/art-25
- suppl-3411-31/art-12/par-1: 同法第二十四条 → 国税通則法 第二十四条 (Article 24), art-24 — https://japanlaw.org/ja/national-tax-general-rules-act/art-24 · https://japanlaw.org/l/337AC0000000066/art-24
- suppl-3411-31/art-12/par-1: 第二十六条 → 国税通則法 第二十六条 (Article 26), art-26 — https://japanlaw.org/ja/national-tax-general-rules-act/art-26 · https://japanlaw.org/l/337AC0000000066/art-26
- suppl-3411-31/art-12/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-3411-31/art-12/par-2: 前項 → 所得税法 附則第十二条第一項 (Supplementary Provisions, Article 12, paragraph (1)), suppl-3411-31/art-12/par-1 — https://japanlaw.org/ja/income-tax-act/suppl-3411-31/art-12/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3411-31/art-12/par-1
- suppl-3411-31/art-12/par-2: 国税通則法第二十四条 → 国税通則法 第二十四条 (Article 24), art-24 — https://japanlaw.org/ja/national-tax-general-rules-act/art-24 · https://japanlaw.org/l/337AC0000000066/art-24
- suppl-3411-31/art-12/par-2: 第二十六条 → 国税通則法 第二十六条 (Article 26), art-26 — https://japanlaw.org/ja/national-tax-general-rules-act/art-26 · https://japanlaw.org/l/337AC0000000066/art-26
- suppl-3411-31/art-12/par-2: 新法第百五十九条第二項 → 所得税法 第百五十九条第一項 (Article 159, paragraph (1)), art-159/par-1 — https://japanlaw.org/ja/income-tax-act/art-159/par-1 · https://japanlaw.org/l/340AC0000000033/art-159/par-1
- suppl-3411-31/art-12/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-3411-31/art-12/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-3411-31/art-12/par-2: 同法第五十七条第一項 → 国税通則法 第五十七条第一項 (Article 57, paragraph (1)), art-57/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-57/par-1 · https://japanlaw.org/l/337AC0000000066/art-57/par-1
- suppl-3411-31/art-13/par-1: 附則第三条第一項 → 所得税法 附則第三条第一項 (Supplementary Provisions, Article 3, paragraph (1)), suppl-3411-31/art-3/par-1 — https://japanlaw.org/ja/income-tax-act/suppl-3411-31/art-3/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3411-31/art-3/par-1
- suppl-3411-31/art-13/par-1: 新法第二百一条 → 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-3411-31/art-13/par-1: 新法第二百二条 → 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-3411-31/art-13/par-2: 前項 → 所得税法 附則第十三条第一項 (Supplementary Provisions, Article 13, paragraph (1)), suppl-3411-31/art-13/par-1 — https://japanlaw.org/ja/income-tax-act/suppl-3411-31/art-13/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3411-31/art-13/par-1
- suppl-3411-31/art-13/par-2: 附則第三条第一項 → 所得税法 附則第三条第一項 (Supplementary Provisions, Article 3, paragraph (1)), suppl-3411-31/art-3/par-1 — https://japanlaw.org/ja/income-tax-act/suppl-3411-31/art-3/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3411-31/art-3/par-1
- suppl-3411-31/art-13/par-2: 新法第二百一条第一項第二号 → 所得税法 第二百一条第一項第二号 (Article 201, paragraph (1), item (ii)), art-201/par-1/item-2 — https://japanlaw.org/ja/income-tax-act/art-201/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/art-201/par-1/item-2
- suppl-3411-31/art-13/par-3: 第一項 → 所得税法 附則第十三条第一項 (Supplementary Provisions, Article 13, paragraph (1)), suppl-3411-31/art-13/par-1 — https://japanlaw.org/ja/income-tax-act/suppl-3411-31/art-13/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3411-31/art-13/par-1
- suppl-3411-31/art-13/par-3: 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-3411-31/appdx-1: 附則第三条第一項 → 所得税法 附則第三条第一項 (Supplementary Provisions, Article 3, paragraph (1)), suppl-3411-31/art-3/par-1 — https://japanlaw.org/ja/income-tax-act/suppl-3411-31/art-3/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3411-31/art-3/par-1
- suppl-3411-31/appdx-3: 附則第五条第一項第二号 → 所得税法 附則第五条第一項第二号 (Supplementary Provisions, Article 5, paragraph (1), item (ii)), suppl-3411-31/art-5/par-1/item-2 — https://japanlaw.org/ja/income-tax-act/suppl-3411-31/art-5/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/suppl-3411-31/art-5/par-1/item-2
- suppl-3411-31/appdx-3: 附則第五条第一項第一号 → 所得税法 附則第五条第一項第一号 (Supplementary Provisions, Article 5, paragraph (1), item (i)), suppl-3411-31/art-5/par-1/item-1 — https://japanlaw.org/ja/income-tax-act/suppl-3411-31/art-5/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/suppl-3411-31/art-5/par-1/item-1
- suppl-3411-31/appdx-5: 附則第三条第一項 → 所得税法 附則第三条第一項 (Supplementary Provisions, Article 3, paragraph (1)), suppl-3411-31/art-3/par-1 — https://japanlaw.org/ja/income-tax-act/suppl-3411-31/art-3/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3411-31/art-3/par-1
- suppl-3411-31/appdx-5: 新法第百九十条第二号 → 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-3411-31/appdx-5: 新法第七十五条第一項 → 所得税法 第七十五条第一項 (Article 75, paragraph (1)), art-75/par-1 — https://japanlaw.org/ja/income-tax-act/art-75/par-1 · https://japanlaw.org/l/340AC0000000033/art-75/par-1
- suppl-3411-31/appdx-5: 新法第七十六条第一項 → 所得税法 第七十六条第一項 (Article 76, paragraph (1)), art-76/par-1 — https://japanlaw.org/ja/income-tax-act/art-76/par-1 · https://japanlaw.org/l/340AC0000000033/art-76/par-1
- suppl-3411-31/appdx-5: 新法第七十六条第一項第一号 → 所得税法 第七十六条第一項第一号 (Article 76, paragraph (1), item (i)), art-76/par-1/item-1 — https://japanlaw.org/ja/income-tax-act/art-76/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/art-76/par-1/item-1
- suppl-3411-31/appdx-5: 新法第七十六条第一項第二号 → 所得税法 第七十六条第一項第二号 (Article 76, paragraph (1), item (ii)), art-76/par-1/item-2 — https://japanlaw.org/ja/income-tax-act/art-76/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/art-76/par-1/item-2
- suppl-3411-31/appdx-5: 新法第七十七条第一項 → 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-3411-31/appdx-5: 新法第七十八条第一項 → 所得税法 第七十八条第一項 (Article 78, paragraph (1)), art-78/par-1 — https://japanlaw.org/ja/income-tax-act/art-78/par-1 · https://japanlaw.org/l/340AC0000000033/art-78/par-1
- suppl-3411-31/appdx-5: 第二項 → 所得税法 第七十八条第二項 (Article 78, paragraph (2)), art-78/par-2 — https://japanlaw.org/ja/income-tax-act/art-78/par-2 · https://japanlaw.org/l/340AC0000000033/art-78/par-2
- suppl-3411-31/appdx-5: 新法第二条第一項第三十三号 → 所得税法 第二条第一項第三十三号 (Article 2, paragraph (1), item (xxxiii)), art-2/par-1/item-33 — https://japanlaw.org/ja/income-tax-act/art-2/par-1/item-33 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-33
- suppl-3411-31/appdx-5: 附則別表第五 → 所得税法 附則別表第五 (Supplementary Provisions, Appended Table 5), suppl-3411-31/appdx-5 — https://japanlaw.org/ja/income-tax-act/suppl-3411-31/appdx-5 · https://japanlaw.org/l/340AC0000000033/suppl-3411-31/appdx-5
- suppl-3411-31/appdx-6: 新法第二百一条第二項 → 所得税法 第二百一条第二項 (Article 201, paragraph (2)), art-201/par-2 — https://japanlaw.org/ja/income-tax-act/art-201/par-2 · https://japanlaw.org/l/340AC0000000033/art-201/par-2
## Cited by
22 provisions cite this one. No official source publishes this direction.
- 所得税法 附則第三条第一項（昭和四十一年分の所得税の所得控除及び税額の計算に係る特例） — https://japanlaw.org/ja/income-tax-act/suppl-3411-31/art-3/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3411-31/art-3/par-1
- 所得税法 附則第三条第二項第一号（昭和四十一年分の所得税の所得控除及び税額の計算に係る特例） — https://japanlaw.org/ja/income-tax-act/suppl-3411-31/art-3/par-2/item-1 · https://japanlaw.org/l/340AC0000000033/suppl-3411-31/art-3/par-2/item-1
- 所得税法 附則第三条第二項第二号（昭和四十一年分の所得税の所得控除及び税額の計算に係る特例） — https://japanlaw.org/ja/income-tax-act/suppl-3411-31/art-3/par-2/item-2 · https://japanlaw.org/l/340AC0000000033/suppl-3411-31/art-3/par-2/item-2
- 所得税法 附則第三条第二項第三号（昭和四十一年分の所得税の所得控除及び税額の計算に係る特例） — https://japanlaw.org/ja/income-tax-act/suppl-3411-31/art-3/par-2/item-3 · https://japanlaw.org/l/340AC0000000033/suppl-3411-31/art-3/par-2/item-3
- 所得税法 附則第五条第一項（昭和四十一年分の予定納税基準額の計算の特例） — https://japanlaw.org/ja/income-tax-act/suppl-3411-31/art-5/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3411-31/art-5/par-1
- 所得税法 附則第五条第一項第二号（昭和四十一年分の予定納税基準額の計算の特例） — https://japanlaw.org/ja/income-tax-act/suppl-3411-31/art-5/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/suppl-3411-31/art-5/par-1/item-2
- 所得税法 附則第五条第二項（昭和四十一年分の予定納税基準額の計算の特例） — https://japanlaw.org/ja/income-tax-act/suppl-3411-31/art-5/par-2 · https://japanlaw.org/l/340AC0000000033/suppl-3411-31/art-5/par-2
- 所得税法 附則第五条第二項第一号（昭和四十一年分の予定納税基準額の計算の特例） — https://japanlaw.org/ja/income-tax-act/suppl-3411-31/art-5/par-2/item-1 · https://japanlaw.org/l/340AC0000000033/suppl-3411-31/art-5/par-2/item-1
- 所得税法 附則第五条第二項第二号（昭和四十一年分の予定納税基準額の計算の特例） — https://japanlaw.org/ja/income-tax-act/suppl-3411-31/art-5/par-2/item-2 · https://japanlaw.org/l/340AC0000000033/suppl-3411-31/art-5/par-2/item-2
- 所得税法 附則第五条第四項（昭和四十一年分の予定納税基準額の計算の特例） — https://japanlaw.org/ja/income-tax-act/suppl-3411-31/art-5/par-4 · https://japanlaw.org/l/340AC0000000033/suppl-3411-31/art-5/par-4
- 所得税法 附則第七条第一項（昭和四十一年分の純損失の繰戻しによる還付に係る特例） — https://japanlaw.org/ja/income-tax-act/suppl-3411-31/art-7/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3411-31/art-7/par-1
- 所得税法 附則第九条第一項（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-3411-31/art-9/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3411-31/art-9/par-1
- 所得税法 附則第九条第二項（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-3411-31/art-9/par-2 · https://japanlaw.org/l/340AC0000000033/suppl-3411-31/art-9/par-2
- 所得税法 附則第十条第一項（退職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-3411-31/art-10/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3411-31/art-10/par-1
- 所得税法 附則第十二条第二項（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-3411-31/art-12/par-2 · https://japanlaw.org/l/340AC0000000033/suppl-3411-31/art-12/par-2
- 所得税法 附則第十三条第一項（施行日前に支払われた退職所得に係る源泉徴収税額の還付） — https://japanlaw.org/ja/income-tax-act/suppl-3411-31/art-13/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3411-31/art-13/par-1
- 所得税法 附則第十三条第二項（施行日前に支払われた退職所得に係る源泉徴収税額の還付） — https://japanlaw.org/ja/income-tax-act/suppl-3411-31/art-13/par-2 · https://japanlaw.org/l/340AC0000000033/suppl-3411-31/art-13/par-2
- 所得税法 附則第十三条第三項（施行日前に支払われた退職所得に係る源泉徴収税額の還付） — https://japanlaw.org/ja/income-tax-act/suppl-3411-31/art-13/par-3 · https://japanlaw.org/l/340AC0000000033/suppl-3411-31/art-13/par-3
- 所得税法 附則別表第一（昭和４１年分の所得税の簡易税額表） — https://japanlaw.org/ja/income-tax-act/suppl-3411-31/appdx-1 · https://japanlaw.org/l/340AC0000000033/suppl-3411-31/appdx-1
- 所得税法 附則別表第三（昭和４１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-3411-31/appdx-3 · https://japanlaw.org/l/340AC0000000033/suppl-3411-31/appdx-3
- 所得税法 附則別表第五（昭和４１年分の年末調整のための給与所得の源泉徴収税額表） — https://japanlaw.org/ja/income-tax-act/suppl-3411-31/appdx-5 · https://japanlaw.org/l/340AC0000000033/suppl-3411-31/appdx-5
- 所得税法 附則第十一条第一項（昭和四十二年分の純損失の繰戻しによる還付に係る特例） — https://japanlaw.org/ja/income-tax-act/suppl-3421-20/art-11/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3421-20/art-11/par-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-20260918T180319-047, translated 2026-09-18
- claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T180319-048, 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-20260918T205218-003, 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-20260918T214331-003, translated 2026-09-18
- claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T214331-004, translated 2026-09-18
- claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T214331-005, translated 2026-09-18
- claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T214331-006, translated 2026-09-18
- claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T214331-007, 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