# 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-3421-20` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act/suppl-3421-20 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000033/suppl-3421-20 - 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. --- ## 附　則 昭和四二年五月三一日法律第二〇号 suppl-3421-20 · https://japanlaw.org/ja/income-tax-act/suppl-3421-20 · https://japanlaw.org/l/340AC0000000033/suppl-3421-20 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-3421-20/art-1 · https://japanlaw.org/ja/income-tax-act/suppl-3421-20/art-1 · https://japanlaw.org/l/340AC0000000033/suppl-3421-20/art-1 **第一項** この法律は、昭和四十二年六月一日から施行する。ただし、所得税法第十条（少額預金等の利子所得の非課税）の改正規定は、同年七月一日から施行する。 suppl-3421-20/art-1/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-3421-20/art-1/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3421-20/art-1/par-1 This Act comes into effect on June 1, 1967; provided, however, that the provisions amending Article 10 (Nontaxability of Interest Income from Small Amounts of Deposits, etc.) of the Income Tax Act come into effect on July 1 of that year. machine translation, not official ### 第二条（経過規定の原則） — Principle for Transitional Provisions caption: machine translation, not official suppl-3421-20/art-2 · https://japanlaw.org/ja/income-tax-act/suppl-3421-20/art-2 · https://japanlaw.org/l/340AC0000000033/suppl-3421-20/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、昭和四十二年分以後の所得税について適用し、昭和四十一年分以前の所得税については、なお従前の例による。 suppl-3421-20/art-2/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-3421-20/art-2/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3421-20/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 1967 and subsequent years, and the provisions then in force continue to govern income tax for 1966 and earlier years. machine translation, not official ### 第三条（昭和四十二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 the Calculation of Income Deductions and Tax Amounts for Income Tax for 1967 caption: machine translation, not official suppl-3421-20/art-3 · https://japanlaw.org/ja/income-tax-act/suppl-3421-20/art-3 · https://japanlaw.org/l/340AC0000000033/suppl-3421-20/art-3 **第一項** 昭和四十二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。 第二十八条第三項第一号（給与所得控除額） 六十八万円 六十七万円 八万円 七万円 第二十八条第三項第二号 六十八万円 六十七万円 八十八万円 八十七万円 二十万円 十九万円 第二十八条第三項第三号 八十八万円 八十七万円 二十二万円 二十一万円 第八十三条第一項（配偶者控除） 十五万円 十四万五千円 第八十四条第一項（扶養控除） 七万円 六万七千五百円 第八十六条第一項（基礎控除） 十五万円 十四万七千五百円 第九十条第二項（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（昭和四十二年法律第二十号。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 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-3421-20/art-3/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-3421-20/art-3/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3421-20/art-3/par-1 With regard to income tax for 1967, 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), item (i) (Salary Income Deduction) 680,000 yen 670,000 yen 80,000 yen 70,000 yen Article 28, paragraph (3), item (ii) 680,000 yen 670,000 yen 880,000 yen 870,000 yen 200,000 yen 190,000 yen Article 28, paragraph (3), item (iii) 880,000 yen 870,000 yen 220,000 yen 210,000 yen Article 83, paragraph (1) (Spousal Deduction) 150,000 yen 145,000 yen Article 84, paragraph (1) (Deduction for Dependents) 70,000 yen 67,500 yen Article 86, paragraph (1) (Basic Personal Exemption) 150,000 yen 147,500 yen Article 90, 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. 20 of 1967; 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 Article 201, paragraph (1) (Amount of Tax to Be Withheld at Source on Retirement Income) Appended Table VIII Appended Table VI of the Supplementary Provisions of the Amending Act machine translation, not official **第二項** 昭和四十二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九十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-3421-20/art-3/par-2 · https://japanlaw.org/ja/income-tax-act/suppl-3421-20/art-3/par-2 · https://japanlaw.org/l/340AC0000000033/suppl-3421-20/art-3/par-2 The amount of income tax on taxable gross income, taxable retirement income, or taxable timber income for 1967, or the amount of tax set forth in Article 90, paragraph (1), item (i) of the New Act, is to be the amount of tax set forth in the following items according to the category of tax amount set forth in each of those items: machine translation, not official **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-3421-20/art-3/par-2/item-1 · https://japanlaw.org/ja/income-tax-act/suppl-3421-20/art-3/par-2/item-1 · https://japanlaw.org/l/340AC0000000033/suppl-3421-20/art-3/par-2/item-1 the amount of income tax on taxable gross income or taxable retirement income: the amount of tax specified in Appended Table I of the Supplementary Provisions according to that taxable gross income or taxable retirement income; machine translation, not official **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-3421-20/art-3/par-2/item-2 · https://japanlaw.org/ja/income-tax-act/suppl-3421-20/art-3/par-2/item-2 · https://japanlaw.org/l/340AC0000000033/suppl-3421-20/art-3/par-2/item-2 the amount of income tax on taxable timber income: the amount of tax specified in Appended Table II of the Supplementary Provisions according to that taxable timber income; machine translation, not official **三** 新法第九十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-3421-20/art-3/par-2/item-3 · https://japanlaw.org/ja/income-tax-act/suppl-3421-20/art-3/par-2/item-3 · https://japanlaw.org/l/340AC0000000033/suppl-3421-20/art-3/par-2/item-3 the amount of tax set forth in Article 90, paragraph (1), item (i) of the New Act: the amount of tax specified in Appended Table I of the Supplementary Provisions according to the adjusted income prescribed in that item. machine translation, not official ### 第四条（内国法人が支払を受ける賞金に対する所得税の課税に関する経過規定） — Transitional Provisions Concerning the Imposition of Income Tax on Prize Money Received by Domestic Corporations caption: machine translation, not official suppl-3421-20/art-4 · https://japanlaw.org/ja/income-tax-act/suppl-3421-20/art-4 · https://japanlaw.org/l/340AC0000000033/suppl-3421-20/art-4 **第一項** 新法第五条第三項（内国法人の納税義務）、第七条第一項第四号（内国法人に係る課税所得の範囲）、第百七十四条（内国法人に係る所得税の課税標準）、第百七十五条（内国法人に係る所得税の税率）、第二百十二条第三項（内国法人の所得に係る源泉徴収義務）及び第二百十三条第二項（内国法人の所得に係る源泉徴収税額）（新法第百七十四条第五号に掲げる賞金に係る部分に限る。）の規定は、昭和四十三年一月一日以後に支払を受ける当該賞金について適用する。 suppl-3421-20/art-4/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-3421-20/art-4/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3421-20/art-4/par-1 The provisions of Article 5, paragraph (3) (Tax Liability of Domestic Corporations), Article 7, paragraph (1), item (iv) (Scope of Taxable Income of Domestic Corporations), Article 174 (Tax Base for a Domestic Corporation's Income Taxes), Article 175 (Tax Rate for a Domestic Corporation's Income Taxes), Article 212, paragraph (3) (Obligation to Withhold Taxes from the Income of Domestic Corporations), and Article 213, paragraph (2) (Amount of Taxes Withheld from the Income of Domestic Corporations) of the New Act (limited to the parts concerning the prize money set forth in Article 174, item (v) of the New Act) apply to such prize money received on or after January 1, 1968. machine translation, not official ### 第五条（法人の解散等の場合に交付される金銭等に関する経過規定） — Transitional Provisions Concerning Money and Other Assets Delivered upon the Dissolution or Similar Event of a Corporation caption: machine translation, not official suppl-3421-20/art-5 · https://japanlaw.org/ja/income-tax-act/suppl-3421-20/art-5 · https://japanlaw.org/l/340AC0000000033/suppl-3421-20/art-5 **第一項** 新法第九条第一項第十五号及び第十六号並びに同条第二項第六号及び第七号（非課税所得）並びに第二十五条第一項第三号及び第四号（配当等の額とみなす金額）の規定は、法人税法の一部を改正する法律（昭和四十二年法律第二十一号）の施行の日以後に解散し又は合併した法人から交付を受ける金銭その他の資産について適用し、同日前に解散し又は合併した法人から交付を受ける金銭その他の資産については、なお従前の例による。 suppl-3421-20/art-5/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-3421-20/art-5/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3421-20/art-5/par-1 The provisions of Article 9, paragraph (1), items (xv) and (xvi) and paragraph (2), items (vi) and (vii) of that Article (Nontaxable Income) and Article 25, paragraph (1), items (iii) and (iv) (Amounts Deemed to Constitute Dividends) of the New Act apply to money and other assets received from a corporation that dissolves or merges on or after the date on which the Act Partially Amending the Corporation Tax Act (Act No. 21 of 1967) comes into effect, and the provisions then in force continue to govern money and other assets received from a corporation that dissolved or merged before that date. machine translation, not official ### 第六条（少額預金等の利子所得の非課税に関する経過規定） — Transitional Provisions Concerning Nontaxability of Interest Income from Small Amounts of Deposits, etc. caption: machine translation, not official suppl-3421-20/art-6 · https://japanlaw.org/ja/income-tax-act/suppl-3421-20/art-6 · https://japanlaw.org/l/340AC0000000033/suppl-3421-20/art-6 **第一項** 新法第十条第一項（少額預金等の利子所得の非課税）の規定は、昭和四十二年七月一日以後に支払を受けるべき同項各号に掲げる利子又は収益の分配について適用し、同日前に支払を受けるべき当該利子又は収益の分配については、なお従前の例による。 suppl-3421-20/art-6/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-3421-20/art-6/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3421-20/art-6/par-1 The provisions of Article 10, paragraph (1) (Nontaxability of Interest Income from Small Amounts of Deposits, etc.) of the New Act apply to interest or distributions of proceeds set forth in the items of that paragraph that are to be received on or after July 1, 1967, and the provisions then in force continue to govern such interest or distributions of proceeds that were to be received before that date. machine translation, not official **第二項** 昭和四十二年七月一日前に改正前の所得税法（以下「旧法」という。）第十条第三項（少額預金等の利子所得の非課税）の規定により提出された同項に規定する非課税貯蓄申告書は、同日以後においては、新法第十条第三項第四号に規定する最高限度額が百万円と記載された同項に規定する非課税貯蓄申告書とみなす。 suppl-3421-20/art-6/par-2 · https://japanlaw.org/ja/income-tax-act/suppl-3421-20/art-6/par-2 · https://japanlaw.org/l/340AC0000000033/suppl-3421-20/art-6/par-2 A statement of tax-exempt savings prescribed in Article 10, paragraph (3) (Nontaxability of Interest Income from Small Amounts of Deposits, etc.) of the Income Tax Act before amendment (hereinafter referred to as "the Former Act") that was submitted pursuant to the provisions of that paragraph before July 1, 1967 is deemed, on and after that date, to be a statement of tax-exempt savings prescribed in Article 10, paragraph (3) of the New Act in which the maximum limitation prescribed in item (iv) of that paragraph is stated as one million yen. machine translation, not official ### 第七条（青色事業専従者給与に関する経過規定） — Transitional Provisions Concerning Salaries Paid to Relatives Employed Only by a Blue-Return Filer caption: machine translation, not official suppl-3421-20/art-7 · https://japanlaw.org/ja/income-tax-act/suppl-3421-20/art-7 · https://japanlaw.org/l/340AC0000000033/suppl-3421-20/art-7 **第一項** 新法第五十七条第一項（同項の親族の範囲に関する部分を除く。）及び第二項（事業に専従する親族がある場合の必要経費の特例等）の規定は、昭和四十三年分以後の所得税について適用し、昭和四十二年分以前の所得税については、なお従前の例による。 suppl-3421-20/art-7/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-3421-20/art-7/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3421-20/art-7/par-1 The provisions of Article 57, paragraph (1) (excluding the part concerning the scope of relatives referred to in that paragraph) and paragraph (2) (Special Provisions on Necessary Expenses If There Are Relatives Working Exclusively in the Business, etc.) of the New Act apply to income tax for 1968 and subsequent years, and the provisions then in force continue to govern income tax for 1967 and earlier years. machine translation, not official ### 第八条（小規模事業者の収入及び費用の帰属時期に関する経過規定） — Transitional Provisions Concerning the Timing for Attributing Revenue and Expenses of Small-Scale Business Operators caption: machine translation, not official suppl-3421-20/art-8 · https://japanlaw.org/ja/income-tax-act/suppl-3421-20/art-8 · https://japanlaw.org/l/340AC0000000033/suppl-3421-20/art-8 **第一項** 新法第六十七条の二（小規模事業者の収入及び費用の帰属時期）の規定は、昭和四十三年分以後の所得税について適用する。 suppl-3421-20/art-8/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-3421-20/art-8/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3421-20/art-8/par-1 The provisions of Article 67-2 (Timing for Attributing Revenue and Expenses of Small-Scale Business Operators) of the New Act apply to income tax for 1968 and subsequent years. machine translation, not official ### 第九条（昭和四十二年分の予定納税基準額の計算の特例） — Special Provisions on the Calculation of the Tax Prepayment Calculation Base for 1967 caption: machine translation, not official suppl-3421-20/art-9 · https://japanlaw.org/ja/income-tax-act/suppl-3421-20/art-9 · https://japanlaw.org/l/340AC0000000033/suppl-3421-20/art-9 **第一項** 居住者の昭和四十二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、次項の規定の適用がある場合を除き、第一号に掲げる金額に第二号に掲げる率を乗じて計算した金額によるものとする。 suppl-3421-20/art-9/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-3421-20/art-9/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3421-20/art-9/par-1 With regard to a Resident's income tax for 1967, 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, except in the case where the provisions of the following paragraph apply, the amount calculated by multiplying the amount set forth in item (i) by the rate set forth in item (ii): machine translation, not official **一** その者の昭和四十一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、旧法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-3421-20/art-9/par-1/item-1 · https://japanlaw.org/ja/income-tax-act/suppl-3421-20/art-9/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/suppl-3421-20/art-9/par-1/item-1 the amount obtained by deducting, from the amount of income tax on the person's taxable gross income for 1966 (if the Income in Each Class that formed the basis for calculating that taxable gross income included capital gains, occasional income, miscellaneous income, or Ad Hoc Income not falling under the category of 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) (Making Tax Prepayments) of the Former Act, and, if the provisions of 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) were applied to income tax for that year, the amount calculated as if the provisions of that Article had not been applied), the amount of income tax that was or should have been collected through withholding from Each Class of Income concerned (excluding that relating to occasional income, miscellaneous income, and Ad Hoc Income not falling under the category of 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（昭和四十一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により求めた率 suppl-3421-20/art-9/par-1/item-2 · https://japanlaw.org/ja/income-tax-act/suppl-3421-20/art-9/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/suppl-3421-20/art-9/par-1/item-2 the rate obtained under Appended Table 3 of the Supplementary Provisions according to the taxable gross income that formed 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 1966, the adjusted income prescribed in item (i) of that paragraph, and, if the Income in Each Class that formed the basis for calculating the taxable gross income for that year included capital gains, occasional income, miscellaneous income, or Ad Hoc Income not falling under the category of 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 to the presence or absence of a Claimable Spouse and dependents that formed the basis for calculating that taxable aggregate income and similar amount and the number of those persons. machine translation, not official **第二項** 昭和四十一年分の課税総所得金額等が二千万円以上である居住者の昭和四十二年分の所得税に係る予定納税基準額は、その者の前項第一号に掲げる金額から三万五千円を控除した金額によるものとする。 suppl-3421-20/art-9/par-2 · https://japanlaw.org/ja/income-tax-act/suppl-3421-20/art-9/par-2 · https://japanlaw.org/l/340AC0000000033/suppl-3421-20/art-9/par-2 The tax prepayment calculation base for income tax for 1967 of a Resident whose taxable aggregate income and similar amount for 1966 is 20 million yen or more is to be the amount obtained by deducting 35,000 yen from the amount set forth in item (i) of the preceding paragraph for that person. machine translation, not official **第三項** 昭和四十一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四十二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-3421-20/art-9/par-3 · https://japanlaw.org/ja/income-tax-act/suppl-3421-20/art-9/par-3 · https://japanlaw.org/l/340AC0000000033/suppl-3421-20/art-9/par-3 The calculation of the tax prepayment calculation base for 1967 in the case where the provisions of Article 97, paragraph (1) (Amount of Tax If There Are Household Members Subject to Aggregation) of the Former Act were applied to income tax for 1966 is specified by Cabinet Order. machine translation, not official **第四項** 非居住者の昭和四十二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。 suppl-3421-20/art-9/par-4 · https://japanlaw.org/ja/income-tax-act/suppl-3421-20/art-9/par-4 · https://japanlaw.org/l/340AC0000000033/suppl-3421-20/art-9/par-4 The tax prepayment calculation base for a Nonresident's income tax for 1967 is as calculated in accordance with the provisions of the preceding three paragraphs. machine translation, not official ### 第十条 〔削除 / repealed〕 suppl-3421-20/art-10 · https://japanlaw.org/ja/income-tax-act/suppl-3421-20/art-10 · https://japanlaw.org/l/340AC0000000033/suppl-3421-20/art-10 **第一項** 削除 suppl-3421-20/art-10/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-3421-20/art-10/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3421-20/art-10/par-1 ### 第十一条（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） — Special Provisions on Refunds Based on Carryback of Net Loss for 1967 caption: machine translation, not official suppl-3421-20/art-11 · https://japanlaw.org/ja/income-tax-act/suppl-3421-20/art-11 · https://japanlaw.org/l/340AC0000000033/suppl-3421-20/art-11 **第一項** 昭和四十二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、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）附則第三条第二項（昭和四十一年分の所得税の所得控除及び税額の計算の特例）の規定（同条第一項の規定により読み替えられた同法による改正後の所得税法第八十四条第二項（変動所得及び臨時所得の平均課税）の規定を含む。）を適用して計算した所得税の額による。 suppl-3421-20/art-11/par-1 · 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 With regard to the application of the provisions of 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 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) in the case where there is a Net Loss in 1967, the amount of income tax that forms the basis for calculating a refund under those provisions is the amount of income tax calculated by applying the provisions of Article 3, paragraph (2) (Special Provisions on the Calculation of Income Deductions and Tax Amounts for Income Tax for 1966) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act (Act No. 31 of 1966) (including the provisions of Article 84, paragraph (2) (Averaging Taxation on Fluctuating Income and Ad Hoc Income) of the Income Tax Act as amended by that Act, as replaced pursuant to paragraph (1) of that Article). machine translation, not official ### 第十二条（青色申告の承認の取消しに関する経過規定） — Transitional Provisions Concerning Rescission of Approval to File a Blue Return caption: machine translation, not official suppl-3421-20/art-12 · https://japanlaw.org/ja/income-tax-act/suppl-3421-20/art-12 · https://japanlaw.org/l/340AC0000000033/suppl-3421-20/art-12 **第一項** 新法第百五十条第一項第二号（青色申告の承認の取消し）（新法第百六十六条（非居住者に対する準用）において準用する場合を含む。）の規定は、この法律の施行の日（以下「施行日」という。）以後に同号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-3421-20/art-12/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-3421-20/art-12/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3421-20/art-12/par-1 The provisions of Article 150, paragraph (1), item (ii) (Rescission of Approval to File a Blue Return) of the New Act (including as applied mutatis mutandis pursuant to Article 166 (Application Mutatis Mutandis to Nonresidents) of the New Act) apply in the case where a fact falling under the provisions of that item arises 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 the case where such a fact arose before that date. machine translation, not official ### 第十三条（非居住者に対する所得税の課税標準等に関する経過規定） — Transitional Provisions Concerning the Tax Base and Related Matters for Income Tax on Nonresidents caption: machine translation, not official suppl-3421-20/art-13 · https://japanlaw.org/ja/income-tax-act/suppl-3421-20/art-13 · https://japanlaw.org/l/340AC0000000033/suppl-3421-20/art-13 **第一項** 新法第百六十九条第三号（分離課税に係る所得税の課税標準）及び第二百十三条第一項第一号（非居住者の所得に係る源泉徴収税額）の規定は、昭和四十二年八月一日以後に支払うべきこれらの規定に規定する賞金について適用し、同日前に支払うべき当該賞金については、なお従前の例による。 suppl-3421-20/art-13/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-3421-20/art-13/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3421-20/art-13/par-1 The provisions of Article 169, item (iii) (Income Tax Base for Separate Taxation) and Article 213, paragraph (1), item (i) (Amount of Taxes Withheld from the Income of Nonresidents) of the New Act apply to prize money prescribed in those provisions that is to be paid on or after August 1, 1967, and the provisions then in force continue to govern such prize money that was to be paid before that date. machine translation, not official ### 第十四条（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 caption: machine translation, not official suppl-3421-20/art-14 · https://japanlaw.org/ja/income-tax-act/suppl-3421-20/art-14 · https://japanlaw.org/l/340AC0000000033/suppl-3421-20/art-14 **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-3421-20/art-14/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-3421-20/art-14/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3421-20/art-14/par-1 The provisions of Part IV, Chapter II, Section 1 (Obligation to Withhold Taxes from Salary Income and Amount of Tax Collected) of the New Act and Appended Tables IV through VI of the New Act apply to salary or other wage prescribed in Article 183, paragraph (1) (Obligation to Withhold Taxes) of the New Act (hereinafter referred to as "salary or other wage" in this Article) that is to be paid on or after the Effective Date, and the provisions then in force continue to govern salary or other wage that was to be paid before that date. machine translation, not official **第二項** 附則第三条第一項（昭和四十二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）及び新法第百九十一条（過納額の還付）の規定並びに附則別表第五及び同表の附表は、昭和四十二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-3421-20/art-14/par-2 · https://japanlaw.org/ja/income-tax-act/suppl-3421-20/art-14/par-2 · https://japanlaw.org/l/340AC0000000033/suppl-3421-20/art-14/par-2 The provisions of Article 190 (Year-End Adjustment) and Article 191 (Refund of Amounts Overpaid) of the New Act as replaced pursuant to Article 3, paragraph (1) (Special Provisions on the Calculation of Income Deductions and Tax Amounts for Income Tax for 1967) of the Supplementary Provisions, and Appended Table V of the Supplementary Provisions and the attached table to that Table, apply in the case where, for salary or other wage to be paid in 1967, the day on which the last payment is made falls on or after the Effective Date, and the provisions then in force continue to govern the case where the day on which the last payment is made falls before the Effective Date. machine translation, not official ### 第十五条（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 caption: machine translation, not official suppl-3421-20/art-15 · https://japanlaw.org/ja/income-tax-act/suppl-3421-20/art-15 · https://japanlaw.org/l/340AC0000000033/suppl-3421-20/art-15 **第一項** 附則第三条第一項（昭和四十二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）の規定並びに附則別表第六及び新法別表第八の附表は、昭和四十二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-3421-20/art-15/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-3421-20/art-15/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3421-20/art-15/par-1 The provisions of Article 201 (Amount of Tax Withheld from Retirement Income) of the New Act as replaced pursuant to Article 3, paragraph (1) (Special Provisions on the Calculation of Income Deductions and Tax Amounts for Income Tax for 1967) of the Supplementary Provisions, and Appended Table VI of the Supplementary Provisions and the table attached to Appended Table VIII of the New Act, apply to severance pay or other such compensation prescribed in Article 199 (Obligation to Withhold Taxes from Retirement Income) of the New Act (hereinafter referred to as "severance pay or other such compensation") that is to be paid in 1967 and is paid on or after the Effective Date, and the provisions then in force continue to govern severance pay or other such compensation to be paid in that year that was paid before that date. machine translation, not official ### 第十六条（報酬、料金等に係る源泉徴収に関する経過規定） — Transitional Provisions Concerning Withholding on Remuneration, Fees, etc. caption: machine translation, not official suppl-3421-20/art-16 · https://japanlaw.org/ja/income-tax-act/suppl-3421-20/art-16 · https://japanlaw.org/l/340AC0000000033/suppl-3421-20/art-16 **第一項** 新法第四編第四章第一節（報酬、料金、契約金又は賞金に係る源泉徴収）（新法第二百四条第一項第四号（源泉徴収義務）に掲げる職業拳闘家の報酬、同項第六号に掲げる報酬及び料金並びに同項第八号に掲げる馬主が受ける競馬の賞金に係る部分を除く。）の規定は、昭和四十二年八月一日以後に支払うべき同項の報酬若しくは料金、契約金又は賞金について適用し、同日前に支払うべきこれらの報酬若しくは料金、契約金又は賞金については、なお従前の例による。 suppl-3421-20/art-16/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-3421-20/art-16/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3421-20/art-16/par-1 The provisions of Part IV, Chapter IV, Section 1 (Withholding on Remuneration, Fees, Contract Money, or Prize Money) of the New Act (excluding the parts concerning the remuneration of professional boxers set forth in Article 204, paragraph (1), item (iv) (Obligation to Withhold Taxes) of the New Act, the remuneration and fees set forth in item (vi) of that paragraph, and the horse racing prize money received by horse owners set forth in item (viii) of that paragraph) apply to remuneration or fees, contract money, or prize money referred to in that paragraph that is to be paid on or after August 1, 1967, and the provisions then in force continue to govern such remuneration or fees, contract money, or prize money that was to be paid before that date. machine translation, not official **第二項** 新法第二百四条第一項第四号に掲げる職業拳闘家の報酬、同項第六号に掲げる報酬若しくは料金又は同項第八号に掲げる馬主が受ける競馬の賞金に係る新法第四編第四章第一節の規定は、昭和四十三年一月一日以後に支払うべきこれらの報酬若しくは料金又は賞金について適用する。 suppl-3421-20/art-16/par-2 · https://japanlaw.org/ja/income-tax-act/suppl-3421-20/art-16/par-2 · https://japanlaw.org/l/340AC0000000033/suppl-3421-20/art-16/par-2 The provisions of Part IV, Chapter IV, Section 1 of the New Act concerning the remuneration of professional boxers set forth in Article 204, paragraph (1), item (iv) of the New Act, the remuneration or fees set forth in item (vi) of that paragraph, or the horse racing prize money received by horse owners set forth in item (viii) of that paragraph apply to such remuneration or fees, or prize money, that is to be paid on or after January 1, 1968. machine translation, not official ### 第十七条（源泉徴収に係る所得税の納期の特例に関する経過規定） — Transitional Provisions Concerning Special Provisions on the Payment Deadline for Withheld Income Tax caption: machine translation, not official suppl-3421-20/art-17 · https://japanlaw.org/ja/income-tax-act/suppl-3421-20/art-17 · https://japanlaw.org/l/340AC0000000033/suppl-3421-20/art-17 **第一項** 新法第二百十六条（源泉徴収に係る所得税の納期の特例）の規定は、昭和四十二年七月一日以後に徴収した同条に規定する所得税の額を納付する場合について適用し、同日前に徴収した当該所得税の額については、なお従前の例による。 suppl-3421-20/art-17/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-3421-20/art-17/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3421-20/art-17/par-1 The provisions of Article 216 (Special Provisions on the Payment Deadline for Income Tax Subject to Withholding) of the New Act apply in the case where the amount of income tax prescribed in that Article that was collected on or after July 1, 1967 is paid, and the provisions then in force continue to govern the amount of such income tax collected before that date. machine translation, not official **第二項** 昭和四十二年七月一日前にした旧法第二百十六条（源泉徴収に係る所得税の納期の特例）の承認で同日において効力を有するもの及び同日前に提出した旧法第二百十七条第一項（納期の特例に関する承認の申請等）の申請書は、それぞれ新法第二百十六条の承認及び新法第二百十七条第一項（納期の特例に関する承認の申請等）の申請書とみなす。 suppl-3421-20/art-17/par-2 · https://japanlaw.org/ja/income-tax-act/suppl-3421-20/art-17/par-2 · https://japanlaw.org/l/340AC0000000033/suppl-3421-20/art-17/par-2 An approval under Article 216 (Special Provisions on the Payment Deadline for Income Tax Subject to Withholding) of the Former Act given before July 1, 1967 that remains in effect on that date and a written application under Article 217, paragraph (1) (Application for Approval Concerning Special Provisions on the Payment Deadline, etc.) of the Former Act submitted before that date are deemed to be an approval under Article 216 of the New Act and a written application under Article 217, paragraph (1) (Application for Approval Concerning Special Provisions on the Payment Deadline, etc.) of the New Act, respectively. machine translation, not official ### 第十八条（不徴収税額の支払金額からの控除及び支払請求等に関する経過規定） — Transitional Provisions Concerning Deduction of Uncollected Tax from Payment Amounts and Claims for Payment, etc. caption: machine translation, not official suppl-3421-20/art-18 · https://japanlaw.org/ja/income-tax-act/suppl-3421-20/art-18 · https://japanlaw.org/l/340AC0000000033/suppl-3421-20/art-18 **第一項** 新法第二百二十二条（不徴収税額の支払金額からの控除及び支払請求等）の規定は、施行日以後に新法第二百二十一条（源泉徴収に係る所得税の徴収）の規定による徴収をされ又は新法第二百二十二条に規定する納付をした場合について適用し、同日前に当該徴収をされ又は当該納付をした場合については、なお従前の例による。 suppl-3421-20/art-18/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-3421-20/art-18/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3421-20/art-18/par-1 The provisions of Article 222 (Deduction of Uncollected Tax from Payment Amounts and Claims for Payment, etc.) of the New Act apply in the case where tax is collected under the provisions of Article 221 (Collection of Income Tax Subject to Withholding) of the New Act, or the payment prescribed in Article 222 of the New Act is made, on or after the Effective Date, and the provisions then in force continue to govern the case where such collection or such payment was made before that date. machine translation, not official ### 第十九条（施行日前に出国をした者に係る更正の請求） — Request for Reassessment Concerning a Person Whose Absence From Japan Took Place before the Effective Date caption: machine translation, not official suppl-3421-20/art-19 · https://japanlaw.org/ja/income-tax-act/suppl-3421-20/art-19 · https://japanlaw.org/l/340AC0000000033/suppl-3421-20/art-19 **第一項** 施行日前に昭和四十二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、昭和四十二年八月三十一日までに、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-3421-20/art-19/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-3421-20/art-19/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3421-20/art-19/par-1 A person who, before the Effective Date, filed a return under Article 127 (Final Return in the Case of Absence From Japan Partway Through the Year) of the Former Act (including as applied mutatis mutandis pursuant to Article 166 (Application Mutatis Mutandis to Nonresidents) of the Former Act) for income tax for 1967, and a person 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) for income tax for that year, may, if a change is to arise as a result of the application of the provisions of the New Act in the particulars stated in that return or the particulars relating to 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), file a request for Reassessment under Article 23, paragraph (1) (Request for Reassessment) of the Act on General Rules for National Taxes with the district director by August 31, 1967, with respect to the particulars in which that change is to arise. machine translation, not official **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-3421-20/art-19/par-2 · https://japanlaw.org/ja/income-tax-act/suppl-3421-20/art-19/par-2 · https://japanlaw.org/l/340AC0000000033/suppl-3421-20/art-19/par-2 In the case 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 referred to in the preceding paragraph, when 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 that forms the basis for the calculation is the period from the Effective Date until the day on which the decision to pay the refund is made or the day 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 day before that date on which the refund became suitable for Appropriation, that day). machine translation, not official ### 第二十条（昭和四十二年三月三十一日まで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 from Retirement Income Paid on or before March 31, 1967 caption: machine translation, not official suppl-3421-20/art-20 · https://japanlaw.org/ja/income-tax-act/suppl-3421-20/art-20 · https://japanlaw.org/l/340AC0000000033/suppl-3421-20/art-20 **第一項** 昭和四十二年中に支払うべき退職手当等で同年三月三十一日まで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（昭和四十二年分の所得税の所得控除及び税額の計算の特例）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、同年八月三十一日までに、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-3421-20/art-20/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-3421-20/art-20/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3421-20/art-20/par-1 If the amount of income tax collected pursuant to the provisions of Articles 199 through 202 (Withholding on Retirement Income) of the Former Act on severance pay or other such compensation that was to be paid in 1967 and was paid on or before March 31 of that year exceeds the amount of income tax that would result from applying to that severance pay or other such compensation the provisions of Article 201 (Amount of Tax Withheld from Retirement Income) and Article 202 (Withholding on Lump-Sum Retirement Payments Deemed to Be Retirement Income) of the New Act as replaced pursuant to Article 3, paragraph (1) (Special Provisions on the Calculation of Income Deductions and Tax Amounts for Income Tax for 1967) of the Supplementary Provisions, the Resident who received the payment of that severance pay or other such compensation may, as provided by Cabinet Order, claim a refund of the excess amount from the competent district director for the locality in which the Resident pays income tax by August 31 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、その居住者の昭和四十二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-3421-20/art-20/par-2 · https://japanlaw.org/ja/income-tax-act/suppl-3421-20/art-20/par-2 · https://japanlaw.org/l/340AC0000000033/suppl-3421-20/art-20/par-2 If a claim for refund under the preceding paragraph is made with respect to severance pay or other such compensation prescribed in that paragraph, with regard to the application of the provisions concerning returns, Reassessments or determinations, payment, collection (excluding withholding on severance pay or other such compensation), and refunds (excluding the refund for which that claim is made) for that Resident's income tax for 1967, and the application of the provisions of 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 to be paid in that year that is paid on or after the Effective Date, income tax is deemed to have been collected in the amount obtained by deducting the amount to be refunded under that claim from the amount of income tax collected pursuant to the provisions of Articles 199 through 202 of the Former Act on the severance pay or other such compensation for which that claim is made. 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、第一項の規定による還付の請求があつた日から一月を経過する日の翌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-3421-20/art-20/par-3 · https://japanlaw.org/ja/income-tax-act/suppl-3421-20/art-20/par-3 · https://japanlaw.org/l/340AC0000000033/suppl-3421-20/art-20/par-3 In the case where 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 that forms the basis for the calculation is the period from the day following the day on which one month has elapsed from the day on which the claim for refund under paragraph (1) was made until the day on which the decision to pay the refund is made or the day on which an Appropriation of that refund is made (or, if there is a day before that date on which the refund became suitable for Appropriation, that day). machine translation, not official ### 第二十一条（罰則に関する経過規定） — Transitional Provisions Concerning Penal Provisions caption: machine translation, not official suppl-3421-20/art-21 · https://japanlaw.org/ja/income-tax-act/suppl-3421-20/art-21 · https://japanlaw.org/l/340AC0000000033/suppl-3421-20/art-21 **第一項** 施行日前にした行為及びこの附則の規定によりなお従前の例によることとされる所得税に係る同日以後にした行為に対する罰則の適用については、なお従前の例による。 suppl-3421-20/art-21/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-3421-20/art-21/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3421-20/art-21/par-1 The provisions then in force continue to govern the application of penal provisions to conduct engaged in before the Effective Date and to conduct engaged in on or after that date with respect to income tax that the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions. machine translation, not official ## 附則別表第一（昭和４２年分の所得税の簡易税額表） suppl-3421-20/appdx-1 · https://japanlaw.org/ja/income-tax-act/suppl-3421-20/appdx-1 · https://japanlaw.org/l/340AC0000000033/suppl-3421-20/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 ％ ２，０００円未満 ０ ０ ５１，０００ ５２，０００ ４，４００ ８．８ １３７，０００ １３９，０００ １２，５００ ９ ２，０００ ３，０００ １００ ８．８ ５２，０００ ５３，０００ ４，５００ ８．８ １３９，０００ １４１，０００ １２，７００ ９ ３，０００ ４，０００ ２００ ８．８ ５３，０００ ５４，０００ ４，６００ ８．８ １４１，０００ １４３，０００ １２，９００ ９ ４，０００ ５，０００ ３００ ８．８ ５４，０００ ５５，０００ ４，７００ ８．８ １４３，０００ １４５，０００ １３，１００ ９ ５，０００ ６，０００ ４００ ８．８ ５５，０００ ５６，０００ ４，８００ ８．８ １４５，０００ １４７，０００ １３，３００ ９ ６，０００ ７，０００ ５００ ８．８ ５６，０００ ５７，０００ ４，９００ ８．８ １４７，０００ １４９，０００ １３，５００ ９ ７，０００ ８，０００ ６００ ８．８ ５７，０００ ５８，０００ ５，０００ ８．８ １４９，０００ １５１，０００ １３，７００ ９ ８，０００ ９，０００ ７００ ８．８ ５８，０００ ５９，０００ ５，１００ ８．８ １５１，０００ １５３，０００ １３，９００ ９ ９，０００ １０，０００ ７００ ８．８ ５９，０００ ６０，０００ ５，１００ ８．８ １５３，０００ １５５，０００ １４，１００ ９ １０，０００ １１，０００ ８００ ８．８ ６０，０００ ６１，０００ ５，２００ ８．８ １５５，０００ １５７，０００ １４，３００ ９ １１，０００ １２，０００ ９００ ８．８ ６１，０００ ６２，０００ ５，３００ ８．８ １５７，０００ １５９，０００ １４，５００ ９ １２，０００ １３，０００ １，０００ ８．８ ６２，０００ ６３，０００ ５，４００ ８．８ １５９，０００ １６１，０００ １４，７００ ９ １３，０００ １４，０００ １，１００ ８．８ ６３，０００ ６４，０００ ５，５００ ８．８ １６１，０００ １６３，０００ １４，９００ ９ １４，０００ １５，０００ １，２００ ８．８ ６４，０００ ６５，０００ ５，６００ ８．８ １６３，０００ １６５，０００ １５，１００ ９ １５，０００ １６，０００ １，３００ ８．８ ６５，０００ ６７，０００ ５，７００ ８．８ １６５，０００ １６７，０００ １５，３００ ９ １６，０００ １７，０００ １，４００ ８．８ ６７，０００ ６９，０００ ５，８００ ８．８ １６７，０００ １６９，０００ １５，５００ ９ １７，０００ １８，０００ １，４００ ８．８ ６９，０００ ７１，０００ ６，０００ ８．８ １６９，０００ １７１，０００ １５，７００ ９ １８，０００ １９，０００ １，５００ ８．８ ７１，０００ ７３，０００ ６，２００ ８．８ １７１，０００ １７３，０００ １５，９００ ９ １９，０００ ２０，０００ １，６００ ８．８ ７３，０００ ７５，０００ ６，４００ ８．８ １７３，０００ １７５，０００ １６，１００ ９ ２０，０００ ２１，０００ １，７００ ８．８ ７５，０００ ７７，０００ ６，６００ ８．８ １７５，０００ １７７，０００ １６，３００ ９ ２１，０００ ２２，０００ １，８００ ８．８ ７７，０００ ７９，０００ ６，７００ ８．８ １７７，０００ １７９，０００ １６，５００ ９ ２２，０００ ２３，０００ １，９００ ８．８ ７９，０００ ８１，０００ ６，９００ ８．８ １７９，０００ １８１，０００ １６，７００ ９ ２３，０００ ２４，０００ ２，０００ ８．８ ８１，０００ ８３，０００ ７，１００ ８．８ １８１，０００ １８３，０００ １６，９００ ９ ２４，０００ ２５，０００ ２，１００ ８．８ ８３，０００ ８５，０００ ７，３００ ８．８ １８３，０００ １８５，０００ １７，１００ ９ ２５，０００ ２６，０００ ２，２００ ８．８ ８５，０００ ８７，０００ ７，４００ ８．８ １８５，０００ １８７，０００ １７，３００ ９ ２６，０００ ２７，０００ ２，２００ ８．８ ８７，０００ ８９，０００ ７，６００ ８．８ １８７，０００ １８９，０００ １７，５００ ９ ２７，０００ ２８，０００ ２，３００ ８．８ ８９，０００ ９１，０００ ７，８００ ８．８ １８９，０００ １９１，０００ １７，７００ ９ ２８，０００ ２９，０００ ２，４００ ８．８ ９１，０００ ９３，０００ ８，０００ ８．８ １９１，０００ １９３，０００ １７，９００ ９ ２９，０００ ３０，０００ ２，５００ ８．８ ９３，０００ ９５，０００ ８，１００ ８．８ １９３，０００ １９５，０００ １８，１００ ９ ３０，０００ ３１，０００ ２，６００ ８．８ ９５，０００ ９７，０００ ８，３００ ８．８ １９５，０００ １９８，０００ １８，３００ ９ ３１，０００ ３２，０００ ２，７００ ８．８ ９７，０００ ９９，０００ ８，５００ ８．８ １９８，０００ ２０１，０００ １８，６００ ９ ３２，０００ ３３，０００ ２，８００ ８．８ ９９，０００ １０１，０００ ８，７００ ８．８ ２０１，０００ ２０４，０００ １８，９００ ９ ３３，０００ ３４，０００ ２，９００ ８．８ １０１，０００ １０３，０００ ８，９００ ８．８ ２０４，０００ ２０７，０００ １９，２００ ９ ３４，０００ ３５，０００ ２，９００ ８．８ １０３，０００ １０５，０００ ９，１００ ８．８ ２０７，０００ ２１０，０００ １９，５００ ９ ３５，０００ ３６，０００ ３，０００ ８．８ １０５，０００ １０７，０００ ９，３００ ８．８ ２１０，０００ ２１３，０００ １９，８００ ９ ３６，０００ ３７，０００ ３，１００ ８．８ １０７，０００ １０９，０００ ９，５００ ８．８ ２１３，０００ ２１６，０００ ２０，１００ ９ ３７，０００ ３８，０００ ３，２００ ８．８ １０９，０００ １１１，０００ ９，７００ ８．８ ２１６，０００ ２１９，０００ ２０，４００ ９ ３８，０００ ３９，０００ ３，３００ ８．８ １１１，０００ １１３，０００ ９，９００ ８．８ ２１９，０００ ２２２，０００ ２０，７００ ９ ３９，０００ ４０，０００ ３，４００ ８．８ １１３，０００ １１５，０００ １０，１００ ８．８ ２２２，０００ ２２５，０００ ２１，０００ ９ ４０，０００ ４１，０００ ３，５００ ８．８ １１５，０００ １１７，０００ １０，３００ ８．８ ２２５，０００ ２２８，０００ ２１，３００ ９ ４１，０００ ４２，０００ ３，６００ ８．８ １１７，０００ １１９，０００ １０，５００ ８．８ ２２８，０００ ２３１，０００ ２１，６００ ９ ４２，０００ ４３，０００ ３，６００ ８．８ １１９，０００ １２１，０００ １０，７００ ８．８ ２３１，０００ ２３４，０００ ２１，９００ ９ ４３，０００ ４４，０００ ３，７００ ８．８ １２１，０００ １２３，０００ １０，９００ ９ ２３４，０００ ２３７，０００ ２２，２００ ９ ４４，０００ ４５，０００ ３，８００ ８．８ １２３，０００ １２５，０００ １１，１００ ９ ２３７，０００ ２４０，０００ ２２，５００ ９ ４５，０００ ４６，０００ ３，９００ ８．８ １２５，０００ １２７，０００ １１，３００ ９ ２４０，０００ ２４３，０００ ２２，８００ ９ ４６，０００ ４７，０００ ４，０００ ８．８ １２７，０００ １２９，０００ １１，５００ ９ ２４３，０００ ２４６，０００ ２３，１００ ９ ４７，０００ ４８，０００ ４，１００ ８．８ １２９，０００ １３１，０００ １１，７００ ９ ２４６，０００ ２４９，０００ ２３，４００ ９ ４８，０００ ４９，０００ ４，２００ ８．８ １３１，０００ １３３，０００ １１，９００ ９ ２４９，０００ ２５２，０００ ２３，７００ ９ ４９，０００ ５０，０００ ４，３００ ８．８ １３３，０００ １３５，０００ １２，１００ ９ ２５２，０００ ２５５，０００ ２４，０００ ９ ５０，０００ ５１，０００ ４，４００ ８．８ １３５，０００ １３７，０００ １２，３００ ９ ２５５，０００ ２５８，０００ ２４，３００ ９ （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 ％ ２５８，０００ ２６１，０００ ２４，６００ ９ ４１４，０００ ４１８，０００ ４５，９００ １１ ６１４，０００ ６１８，０００ ７６，６００ １２ ２６１，０００ ２６４，０００ ２４，９００ ９ ４１８，０００ ４２２，０００ ４６，５００ １１ ６１８，０００ ６２２，０００ ７７，４００ １２ ２６４，０００ ２６７，０００ ２５，２００ ９ ４２２，０００ ４２６，０００ ４７，１００ １１ ６２２，０００ ６２６，０００ ７８，２００ １２ ２６７，０００ ２７０，０００ ２５，５００ ９ ４２６，０００ ４３０，０００ ４７，７００ １１ ６２６，０００ ６３０，０００ ７９，０００ １２ ２７０，０００ ２７３，０００ ２５，８００ ９ ４３０，０００ ４３４，０００ ４８，３００ １１ ６３０，０００ ６３４，０００ ７９，８００ １２ ２７３，０００ ２７６，０００ ２６，１００ ９ ４３４，０００ ４３８，０００ ４８，９００ １１ ６３４，０００ ６３８，０００ ８０，６００ １２ ２７６，０００ ２７９，０００ ２６，４００ ９ ４３８，０００ ４４２，０００ ４９，５００ １１ ６３８，０００ ６４２，０００ ８１，４００ １２ ２７９，０００ ２８２，０００ ２６，７００ ９ ４４２，０００ ４４６，０００ ５０，１００ １１ ６４２，０００ ６４６，０００ ８２，２００ １２ ２８２，０００ ２８５，０００ ２７，０００ ９ ４４６，０００ ４５０，０００ ５０，７００ １１ ６４６，０００ ６５０，０００ ８３，０００ １２ ２８５，０００ ２８８，０００ ２７，３００ ９ ４５０，０００ ４５４，０００ ５１，３００ １１ ６５０，０００ ６５５，０００ ８３，８００ １２ ２８８，０００ ２９１，０００ ２７，６００ ９ ４５４，０００ ４５８，０００ ５１，９００ １１ ６５５，０００ ６６０，０００ ８４，８００ １２ ２９１，０００ ２９４，０００ ２７，９００ ９ ４５８，０００ ４６２，０００ ５２，５００ １１ ６６０，０００ ６６５，０００ ８５，８００ １３ ２９４，０００ ２９７，０００ ２８，２００ ９ ４６２，０００ ４６６，０００ ５３，１００ １１ ６６５，０００ ６７０，０００ ８６，８００ １３ ２９７，０００ ３００，０００ ２８，５００ ９ ４６６，０００ ４７０，０００ ５３，７００ １１ ６７０，０００ ６７５，０００ ８７，８００ １３ ３００，０００ ３０３，０００ ２８，８００ ９ ４７０，０００ ４７４，０００ ５４，３００ １１ ６７５，０００ ６８０，０００ ８８，８００ １３ ３０３，０００ ３０６，０００ ２９，２００ ９ ４７４，０００ ４７８，０００ ５４，９００ １１ ６８０，０００ ６８５，０００ ８９，８００ １３ ３０６，０００ ３０９，０００ ２９，７００ ９ ４７８，０００ ４８２，０００ ５５，５００ １１ ６８５，０００ ６９０，０００ ９０，８００ １３ ３０９，０００ ３１２，０００ ３０，１００ ９ ４８２，０００ ４８６，０００ ５６，１００ １１ ６９０，０００ ６９５，０００ ９１，８００ １３ ３１２，０００ ３１５，０００ ３０，６００ ９ ４８６，０００ ４９０，０００ ５６，７００ １１ ６９５，０００ ７００，０００ ９２，８００ １３ ３１５，０００ ３１８，０００ ３１，０００ ９ ４９０，０００ ４９４，０００ ５７，３００ １１ ７００，０００ ７０５，０００ ９３，８００ １３ ３１８，０００ ３２１，０００ ３１，５００ ９ ４９４，０００ ４９８，０００ ５７，９００ １１ ７０５，０００ ７１０，０００ ９４，８００ １３ ３２１，０００ ３２４，０００ ３１，９００ ９ ４９８，０００ ５０２，０００ ５８，５００ １１ ７１０，０００ ７１５，０００ ９５，８００ １３ ３２４，０００ ３２７，０００ ３２，４００ １０ ５０２，０００ ５０６，０００ ５９，１００ １１ ７１５，０００ ７２０，０００ ９６，８００ １３ ３２７，０００ ３３０，０００ ３２，８００ １０ ５０６，０００ ５１０，０００ ５９，７００ １１ ７２０，０００ ７２５，０００ ９７，８００ １３ ３３０，０００ ３３３，０００ ３３，３００ １０ ５１０，０００ ５１４，０００ ６０，３００ １１ ７２５，０００ ７３０，０００ ９８，８００ １３ ３３３，０００ ３３６，０００ ３３，７００ １０ ５１４，０００ ５１８，０００ ６０，９００ １１ ７３０，０００ ７３５，０００ ９９，８００ １３ ３３６，０００ ３３９，０００ ３４，２００ １０ ５１８，０００ ５２２，０００ ６１，５００ １１ ７３５，０００ ７４０，０００ １００，８００ １３ ３３９，０００ ３４２，０００ ３４，６００ １０ ５２２，０００ ５２６，０００ ６２，１００ １１ ７４０，０００ ７４５，０００ １０１，８００ １３ ３４２，０００ ３４５，０００ ３５，１００ １０ ５２６，０００ ５３０，０００ ６２，７００ １１ ７４５，０００ ７５０，０００ １０２，８００ １３ ３４５，０００ ３４８，０００ ３５，５００ １０ ５３０，０００ ５３４，０００ ６３，３００ １１ ７５０，０００ ７５５，０００ １０３，８００ １３ ３４８，０００ ３５１，０００ ３６，０００ １０ ５３４，０００ ５３８，０００ ６３，９００ １１ ７５５，０００ ７６０，０００ １０４，８００ １３ ３５１，０００ ３５４，０００ ３６，４００ １０ ５３８，０００ ５４２，０００ ６４，５００ １１ ７６０，０００ ７６５，０００ １０５，８００ １３ ３５４，０００ ３５７，０００ ３６，９００ １０ ５４２，０００ ５４６，０００ ６５，１００ １２ ７６５，０００ ７７０，０００ １０６，８００ １３ ３５７，０００ ３６０，０００ ３７，３００ １０ ５４６，０００ ５５０，０００ ６５，７００ １２ ７７０，０００ ７７５，０００ １０７，８００ １４ ３６０，０００ ３６３，０００ ３７，８００ １０ ５５０，０００ ５５４，０００ ６６，３００ １２ ７７５，０００ ７８０，０００ １０８，８００ １４ ３６３，０００ ３６６，０００ ３８，２００ １０ ５５４，０００ ５５８，０００ ６６，９００ １２ ７８０，０００ ７８５，０００ １０９，８００ １４ ３６６，０００ ３６９，０００ ３８，７００ １０ ５５８，０００ ５６２，０００ ６７，５００ １２ ７８５，０００ ７９０，０００ １１０，８００ １４ ３６９，０００ ３７２，０００ ３９，１００ １０ ５６２，０００ ５６６，０００ ６８，１００ １２ ７９０，０００ ７９５，０００ １１１，８００ １４ ３７２，０００ ３７５，０００ ３９，６００ １０ ５６６，０００ ５７０，０００ ６８，７００ １２ ７９５，０００ ８００，０００ １１２，８００ １４ ３７５，０００ ３７８，０００ ４０，０００ １０ ５７０，０００ ５７４，０００ ６９，３００ １２ ８００，０００ ８０５，０００ １１３，８００ １４ ３７８，０００ ３８１，０００ ４０，５００ １０ ５７４，０００ ５７８，０００ ６９，９００ １２ ８０５，０００ ８１０，０００ １１４，８００ １４ ３８１，０００ ３８４，０００ ４０，９００ １０ ５７８，０００ ５８２，０００ ７０，５００ １２ ８１０，０００ ８１５，０００ １１５，８００ １４ ３８４，０００ ３８７，０００ ４１，４００ １０ ５８２，０００ ５８６，０００ ７１，１００ １２ ８１５，０００ ８２０，０００ １１６，８００ １４ ３８７，０００ ３９０，０００ ４１，８００ １０ ５８６，０００ ５９０，０００ ７１，７００ １２ ８２０，０００ ８２５，０００ １１７，８００ １４ ３９０，０００ ３９４，０００ ４２，３００ １０ ５９０，０００ ５９４，０００ ７２，３００ １２ ８２５，０００ ８３０，０００ １１８，８００ １４ ３９４，０００ ３９８，０００ ４２，９００ １０ ５９４，０００ ５９８，０００ ７２，９００ １２ ８３０，０００ ８３５，０００ １１９，８００ １４ ３９８，０００ ４０２，０００ ４３，５００ １０ ５９８，０００ ６０２，０００ ７３，５００ １２ ８３５，０００ ８４０，０００ １２０，８００ １４ ４０２，０００ ４０６，０００ ４４，１００ １０ ６０２，０００ ６０６，０００ ７４，２００ １２ ８４０，０００ ８４５，０００ １２１，８００ １４ ４０６，０００ ４１０，０００ ４４，７００ １１ ６０６，０００ ６１０，０００ ７５，０００ １２ ８４５，０００ ８５０，０００ １２２，８００ １４ ４１０，０００ ４１４，０００ ４５，３００ １１ ６１０，０００ ６１４，０００ ７５，８００ １２ ８５０，０００ ８５５，０００ １２３，８００ １４ （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 ％ ８５５，０００ ８６０，０００ １２４，８００ １４ １，０００，０００ １，５００，０００ （イ）の金額に２５％を乗じて算出した金額から９６，２００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１，４３１，２００円を控除した金額 ８６０，０００ ８６５，０００ １２５，８００ １４ ８６５，０００ ８７０，０００ １２６，８００ １４ ８７０，０００ ８７５，０００ １２７，８００ １４ ８７５，０００ ８８０，０００ １２８，８００ １４ ８８０，０００ ８８５，０００ １２９，８００ １４ １，５００，０００ ２，２００，０００ （イ）の金額に３０％を乗じて算出した金額から１７１，２００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２，４３１，２００円を控除した金額 ８８５，０００ ８９０，０００ １３０，８００ １４ ８９０，０００ ８９５，０００ １３１，８００ １４ ８９５，０００ ９００，０００ １３２，８００ １４ ９００，０００ ９０５，０００ １３３，８００ １４ ９０５，０００ ９１０，０００ １３４，８００ １４ ２，２００，０００ ３，０００，０００ （イ）の金額に３５％を乗じて算出した金額から２８１，２００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３，９３１，２００円を控除した金額 ９１０，０００ ９１５，０００ １３５，８００ １４ ９１５，０００ ９２０，０００ １３６，８００ １４ ９２０，０００ ９２５，０００ １３７，８００ １４ ９２５，０００ ９３０，０００ １３８，８００ １５ ９３０，０００ ９３５，０００ １３９，８００ １５ ３，０００，０００ ４，０００，０００ （イ）の金額に４０％を乗じて算出した金額から４３１，２００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６，１８１，２００円を控除した金額 ９３５，０００ ９４０，０００ １４０，８００ １５ ９４０，０００ ９４５，０００ １４１，８００ １５ ９４５，０００ ９５０，０００ １４２，８００ １５ ９５０，０００ ９５５，０００ １４３，８００ １５ ９５５，０００ ９６０，０００ １４４，８００ １５ ４，０００，０００ ６，０００，０００ （イ）の金額に４５％を乗じて算出した金額から６３１，２００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９，１８１，２００円を控除した金額 ９６０，０００ ９６５，０００ １４５，８００ １５ ９６５，０００ ９７０，０００ １４６，８００ １５ ９７０，０００ ９７５，０００ １４７，８００ １５ ９７５，０００ ９８０，０００ １４８，８００ １５ ９８０，０００ ９８５，０００ １４９，８００ １５ ６，０００，０００ １０，０００，０００ （イ）の金額に５０％を乗じて算出した金額から９３１，２００円を控除した金額 ９８５，０００ ９９０，０００ １５０，８００ １５ ９９０，０００ ９９５，０００ １５１，８００ １５ ９９５，０００ １，０００，０００ １５２，８００ １５ （注） この表において「調整所得金額」とは、新法第九十条第一項第一号（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（昭和四十二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九十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 % Less than 2,000 yen 0 0 51,000 52,000 4,400 8.8 137,000 139,000 12,500 9 2,000 3,000 100 8.8 52,000 53,000 4,500 8.8 139,000 141,000 12,700 9 3,000 4,000 200 8.8 53,000 54,000 4,600 8.8 141,000 143,000 12,900 9 4,000 5,000 300 8.8 54,000 55,000 4,700 8.8 143,000 145,000 13,100 9 5,000 6,000 400 8.8 55,000 56,000 4,800 8.8 145,000 147,000 13,300 9 6,000 7,000 500 8.8 56,000 57,000 4,900 8.8 147,000 149,000 13,500 9 7,000 8,000 600 8.8 57,000 58,000 5,000 8.8 149,000 151,000 13,700 9 8,000 9,000 700 8.8 58,000 59,000 5,100 8.8 151,000 153,000 13,900 9 9,000 10,000 700 8.8 59,000 60,000 5,100 8.8 153,000 155,000 14,100 9 10,000 11,000 800 8.8 60,000 61,000 5,200 8.8 155,000 157,000 14,300 9 11,000 12,000 900 8.8 61,000 62,000 5,300 8.8 157,000 159,000 14,500 9 12,000 13,000 1,000 8.8 62,000 63,000 5,400 8.8 159,000 161,000 14,700 9 13,000 14,000 1,100 8.8 63,000 64,000 5,500 8.8 161,000 163,000 14,900 9 14,000 15,000 1,200 8.8 64,000 65,000 5,600 8.8 163,000 165,000 15,100 9 15,000 16,000 1,300 8.8 65,000 67,000 5,700 8.8 165,000 167,000 15,300 9 16,000 17,000 1,400 8.8 67,000 69,000 5,800 8.8 167,000 169,000 15,500 9 17,000 18,000 1,400 8.8 69,000 71,000 6,000 8.8 169,000 171,000 15,700 9 18,000 19,000 1,500 8.8 71,000 73,000 6,200 8.8 171,000 173,000 15,900 9 19,000 20,000 1,600 8.8 73,000 75,000 6,400 8.8 173,000 175,000 16,100 9 20,000 21,000 1,700 8.8 75,000 77,000 6,600 8.8 175,000 177,000 16,300 9 21,000 22,000 1,800 8.8 77,000 79,000 6,700 8.8 177,000 179,000 16,500 9 22,000 23,000 1,900 8.8 79,000 81,000 6,900 8.8 179,000 181,000 16,700 9 23,000 24,000 2,000 8.8 81,000 83,000 7,100 8.8 181,000 183,000 16,900 9 24,000 25,000 2,100 8.8 83,000 85,000 7,300 8.8 183,000 185,000 17,100 9 25,000 26,000 2,200 8.8 85,000 87,000 7,400 8.8 185,000 187,000 17,300 9 26,000 27,000 2,200 8.8 87,000 89,000 7,600 8.8 187,000 189,000 17,500 9 27,000 28,000 2,300 8.8 89,000 91,000 7,800 8.8 189,000 191,000 17,700 9 28,000 29,000 2,400 8.8 91,000 93,000 8,000 8.8 191,000 193,000 17,900 9 29,000 30,000 2,500 8.8 93,000 95,000 8,100 8.8 193,000 195,000 18,100 9 30,000 31,000 2,600 8.8 95,000 97,000 8,300 8.8 195,000 198,000 18,300 9 31,000 32,000 2,700 8.8 97,000 99,000 8,500 8.8 198,000 201,000 18,600 9 32,000 33,000 2,800 8.8 99,000 101,000 8,700 8.8 201,000 204,000 18,900 9 33,000 34,000 2,900 8.8 101,000 103,000 8,900 8.8 204,000 207,000 19,200 9 34,000 35,000 2,900 8.8 103,000 105,000 9,100 8.8 207,000 210,000 19,500 9 35,000 36,000 3,000 8.8 105,000 107,000 9,300 8.8 210,000 213,000 19,800 9 36,000 37,000 3,100 8.8 107,000 109,000 9,500 8.8 213,000 216,000 20,100 9 37,000 38,000 3,200 8.8 109,000 111,000 9,700 8.8 216,000 219,000 20,400 9 38,000 39,000 3,300 8.8 111,000 113,000 9,900 8.8 219,000 222,000 20,700 9 39,000 40,000 3,400 8.8 113,000 115,000 10,100 8.8 222,000 225,000 21,000 9 40,000 41,000 3,500 8.8 115,000 117,000 10,300 8.8 225,000 228,000 21,300 9 41,000 42,000 3,600 8.8 117,000 119,000 10,500 8.8 228,000 231,000 21,600 9 42,000 43,000 3,600 8.8 119,000 121,000 10,700 8.8 231,000 234,000 21,900 9 43,000 44,000 3,700 8.8 121,000 123,000 10,900 9 234,000 237,000 22,200 9 44,000 45,000 3,800 8.8 123,000 125,000 11,100 9 237,000 240,000 22,500 9 45,000 46,000 3,900 8.8 125,000 127,000 11,300 9 240,000 243,000 22,800 9 46,000 47,000 4,000 8.8 127,000 129,000 11,500 9 243,000 246,000 23,100 9 47,000 48,000 4,100 8.8 129,000 131,000 11,700 9 246,000 249,000 23,400 9 48,000 49,000 4,200 8.8 131,000 133,000 11,900 9 249,000 252,000 23,700 9 49,000 50,000 4,300 8.8 133,000 135,000 12,100 9 252,000 255,000 24,000 9 50,000 51,000 4,400 8.8 135,000 137,000 12,300 9 255,000 258,000 24,300 9 (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 % 258,000 261,000 24,600 9 414,000 418,000 45,900 11 614,000 618,000 76,600 12 261,000 264,000 24,900 9 418,000 422,000 46,500 11 618,000 622,000 77,400 12 264,000 267,000 25,200 9 422,000 426,000 47,100 11 622,000 626,000 78,200 12 267,000 270,000 25,500 9 426,000 430,000 47,700 11 626,000 630,000 79,000 12 270,000 273,000 25,800 9 430,000 434,000 48,300 11 630,000 634,000 79,800 12 273,000 276,000 26,100 9 434,000 438,000 48,900 11 634,000 638,000 80,600 12 276,000 279,000 26,400 9 438,000 442,000 49,500 11 638,000 642,000 81,400 12 279,000 282,000 26,700 9 442,000 446,000 50,100 11 642,000 646,000 82,200 12 282,000 285,000 27,000 9 446,000 450,000 50,700 11 646,000 650,000 83,000 12 285,000 288,000 27,300 9 450,000 454,000 51,300 11 650,000 655,000 83,800 12 288,000 291,000 27,600 9 454,000 458,000 51,900 11 655,000 660,000 84,800 12 291,000 294,000 27,900 9 458,000 462,000 52,500 11 660,000 665,000 85,800 13 294,000 297,000 28,200 9 462,000 466,000 53,100 11 665,000 670,000 86,800 13 297,000 300,000 28,500 9 466,000 470,000 53,700 11 670,000 675,000 87,800 13 300,000 303,000 28,800 9 470,000 474,000 54,300 11 675,000 680,000 88,800 13 303,000 306,000 29,200 9 474,000 478,000 54,900 11 680,000 685,000 89,800 13 306,000 309,000 29,700 9 478,000 482,000 55,500 11 685,000 690,000 90,800 13 309,000 312,000 30,100 9 482,000 486,000 56,100 11 690,000 695,000 91,800 13 312,000 315,000 30,600 9 486,000 490,000 56,700 11 695,000 700,000 92,800 13 315,000 318,000 31,000 9 490,000 494,000 57,300 11 700,000 705,000 93,800 13 318,000 321,000 31,500 9 494,000 498,000 57,900 11 705,000 710,000 94,800 13 321,000 324,000 31,900 9 498,000 502,000 58,500 11 710,000 715,000 95,800 13 324,000 327,000 32,400 10 502,000 506,000 59,100 11 715,000 720,000 96,800 13 327,000 330,000 32,800 10 506,000 510,000 59,700 11 720,000 725,000 97,800 13 330,000 333,000 33,300 10 510,000 514,000 60,300 11 725,000 730,000 98,800 13 333,000 336,000 33,700 10 514,000 518,000 60,900 11 730,000 735,000 99,800 13 336,000 339,000 34,200 10 518,000 522,000 61,500 11 735,000 740,000 100,800 13 339,000 342,000 34,600 10 522,000 526,000 62,100 11 740,000 745,000 101,800 13 342,000 345,000 35,100 10 526,000 530,000 62,700 11 745,000 750,000 102,800 13 345,000 348,000 35,500 10 530,000 534,000 63,300 11 750,000 755,000 103,800 13 348,000 351,000 36,000 10 534,000 538,000 63,900 11 755,000 760,000 104,800 13 351,000 354,000 36,400 10 538,000 542,000 64,500 11 760,000 765,000 105,800 13 354,000 357,000 36,900 10 542,000 546,000 65,100 12 765,000 770,000 106,800 13 357,000 360,000 37,300 10 546,000 550,000 65,700 12 770,000 775,000 107,800 14 360,000 363,000 37,800 10 550,000 554,000 66,300 12 775,000 780,000 108,800 14 363,000 366,000 38,200 10 554,000 558,000 66,900 12 780,000 785,000 109,800 14 366,000 369,000 38,700 10 558,000 562,000 67,500 12 785,000 790,000 110,800 14 369,000 372,000 39,100 10 562,000 566,000 68,100 12 790,000 795,000 111,800 14 372,000 375,000 39,600 10 566,000 570,000 68,700 12 795,000 800,000 112,800 14 375,000 378,000 40,000 10 570,000 574,000 69,300 12 800,000 805,000 113,800 14 378,000 381,000 40,500 10 574,000 578,000 69,900 12 805,000 810,000 114,800 14 381,000 384,000 40,900 10 578,000 582,000 70,500 12 810,000 815,000 115,800 14 384,000 387,000 41,400 10 582,000 586,000 71,100 12 815,000 820,000 116,800 14 387,000 390,000 41,800 10 586,000 590,000 71,700 12 820,000 825,000 117,800 14 390,000 394,000 42,300 10 590,000 594,000 72,300 12 825,000 830,000 118,800 14 394,000 398,000 42,900 10 594,000 598,000 72,900 12 830,000 835,000 119,800 14 398,000 402,000 43,500 10 598,000 602,000 73,500 12 835,000 840,000 120,800 14 402,000 406,000 44,100 10 602,000 606,000 74,200 12 840,000 845,000 121,800 14 406,000 410,000 44,700 11 606,000 610,000 75,000 12 845,000 850,000 122,800 14 410,000 414,000 45,300 11 610,000 614,000 75,800 12 850,000 855,000 123,800 14 (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 % 855,000 860,000 124,800 14 1,000,000 1,500,000 The amount obtained by deducting 96,200 yen from the amount calculated by multiplying the amount in (a) by 25% 10,000,000 20,000,000 The amount obtained by deducting 1,431,200 yen from the amount calculated by multiplying the amount in (a) by 55% 860,000 865,000 125,800 14 865,000 870,000 126,800 14 870,000 875,000 127,800 14 875,000 880,000 128,800 14 880,000 885,000 129,800 14 1,500,000 2,200,000 The amount obtained by deducting 171,200 yen from the amount calculated by multiplying the amount in (a) by 30% 20,000,000 30,000,000 The amount obtained by deducting 2,431,200 yen from the amount calculated by multiplying the amount in (a) by 60% 885,000 890,000 130,800 14 890,000 895,000 131,800 14 895,000 900,000 132,800 14 900,000 905,000 133,800 14 905,000 910,000 134,800 14 2,200,000 3,000,000 The amount obtained by deducting 281,200 yen from the amount calculated by multiplying the amount in (a) by 35% 30,000,000 45,000,000 The amount obtained by deducting 3,931,200 yen from the amount calculated by multiplying the amount in (a) by 65% 910,000 915,000 135,800 14 915,000 920,000 136,800 14 920,000 925,000 137,800 14 925,000 930,000 138,800 15 930,000 935,000 139,800 15 3,000,000 4,000,000 The amount obtained by deducting 431,200 yen from the amount calculated by multiplying the amount in (a) by 40% 45,000,000 60,000,000 The amount obtained by deducting 6,181,200 yen from the amount calculated by multiplying the amount in (a) by 70% 935,000 940,000 140,800 15 940,000 945,000 141,800 15 945,000 950,000 142,800 15 950,000 955,000 143,800 15 955,000 960,000 144,800 15 4,000,000 6,000,000 The amount obtained by deducting 631,200 yen from the amount calculated by multiplying the amount in (a) by 45% 60,000,000 yen or more The amount obtained by deducting 9,181,200 yen from the amount calculated by multiplying the amount in (a) by 75% 960,000 965,000 145,800 15 965,000 970,000 146,800 15 970,000 975,000 147,800 15 975,000 980,000 148,800 15 980,000 985,000 149,800 15 6,000,000 10,000,000 The amount obtained by deducting 931,200 yen from the amount calculated by multiplying the amount in (a) by 50% 985,000 990,000 150,800 15 990,000 995,000 151,800 15 995,000 1,000,000 152,800 15 (Note) In this table, "adjusted income" means the adjusted income prescribed in Article 90, paragraph (1), item (i) (Averaging Taxation on Fluctuating Income and Ad Hoc Income) of the New Act. (Remarks) (1) To find the tax amount on 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 90, paragraph (1), item (ii) of the New Act as replaced pursuant to Article 3, paragraph (1) (Special Provisions on the Calculation of Income Deductions and Tax Amounts for Income Tax for 1967) 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４２年分の山林所得に係る所得税の簡易税額表） suppl-3421-20/appdx-2 · https://japanlaw.org/ja/income-tax-act/suppl-3421-20/appdx-2 · https://japanlaw.org/l/340AC0000000033/suppl-3421-20/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 ２，０００円未満 ０ ５１，０００ ５２，０００ ４，４００ １３７，０００ １３９，０００ １２，０００ ２，０００ ３，０００ １００ ５２，０００ ５３，０００ ４，５００ １３９，０００ １４１，０００ １２，２００ ３，０００ ４，０００ ２００ ５３，０００ ５４，０００ ４，６００ １４１，０００ １４３，０００ １２，４００ ４，０００ ５，０００ ３００ ５４，０００ ５５，０００ ４，７００ １４３，０００ １４５，０００ １２，５００ ５，０００ ６，０００ ４００ ５５，０００ ５６，０００ ４，８００ １４５，０００ １４７，０００ １２，７００ ６，０００ ７，０００ ５００ ５６，０００ ５７，０００ ４，９００ １４７，０００ １４９，０００ １２，９００ ７，０００ ８，０００ ６００ ５７，０００ ５８，０００ ５，０００ １４９，０００ １５１，０００ １３，１００ ８，０００ ９，０００ ７００ ５８，０００ ５９，０００ ５，１００ １５１，０００ １５３，０００ １３，２００ ９，０００ １０，０００ ７００ ５９，０００ ６０，０００ ５，１００ １５３，０００ １５５，０００ １３，４００ １０，０００ １１，０００ ８００ ６０，０００ ６１，０００ ５，２００ １５５，０００ １５７，０００ １３，６００ １１，０００ １２，０００ ９００ ６１，０００ ６２，０００ ５，３００ １５７，０００ １５９，０００ １３，８００ １２，０００ １３，０００ １，０００ ６２，０００ ６３，０００ ５，４００ １５９，０００ １６１，０００ １３，９００ １３，０００ １４，０００ １，１００ ６３，０００ ６４，０００ ５，５００ １６１，０００ １６３，０００ １４，１００ １４，０００ １５，０００ １，２００ ６４，０００ ６５，０００ ５，６００ １６３，０００ １６５，０００ １４，３００ １５，０００ １６，０００ １，３００ ６５，０００ ６７，０００ ５，７００ １６５，０００ １６７，０００ １４，５００ １６，０００ １７，０００ １，４００ ６７，０００ ６９，０００ ５，８００ １６７，０００ １６９，０００ １４，６００ １７，０００ １８，０００ １，４００ ６９，０００ ７１，０００ ６，０００ １６９，０００ １７１，０００ １４，８００ １８，０００ １９，０００ １，５００ ７１，０００ ７３，０００ ６，２００ １７１，０００ １７３，０００ １５，０００ １９，０００ ２０，０００ １，６００ ７３，０００ ７５，０００ ６，４００ １７３，０００ １７５，０００ １５，２００ ２０，０００ ２１，０００ １，７００ ７５，０００ ７７，０００ ６，６００ １７５，０００ １７７，０００ １５，４００ ２１，０００ ２２，０００ １，８００ ７７，０００ ７９，０００ ６，７００ １７７，０００ １７９，０００ １５，５００ ２２，０００ ２３，０００ １，９００ ７９，０００ ８１，０００ ６，９００ １７９，０００ １８１，０００ １５，７００ ２３，０００ ２４，０００ ２，０００ ８１，０００ ８３，０００ ７，１００ １８１，０００ １８３，０００ １５，９００ ２４，０００ ２５，０００ ２，１００ ８３，０００ ８５，０００ ７，３００ １８３，０００ １８５，０００ １６，１００ ２５，０００ ２６，０００ ２，２００ ８５，０００ ８７，０００ ７，４００ １８５，０００ １８７，０００ １６，２００ ２６，０００ ２７，０００ ２，２００ ８７，０００ ８９，０００ ７，６００ １８７，０００ １８９，０００ １６，４００ ２７，０００ ２８，０００ ２，３００ ８９，０００ ９１，０００ ７，８００ １８９，０００ １９１，０００ １６，６００ ２８，０００ ２９，０００ ２，４００ ９１，０００ ９３，０００ ８，０００ １９１，０００ １９３，０００ １６，８００ ２９，０００ ３０，０００ ２，５００ ９３，０００ ９５，０００ ８，１００ １９３，０００ １９５，０００ １６，９００ ３０，０００ ３１，０００ ２，６００ ９５，０００ ９７，０００ ８，３００ １９５，０００ １９８，０００ １７，１００ ３１，０００ ３２，０００ ２，７００ ９７，０００ ９９，０００ ８，５００ １９８，０００ ２０１，０００ １７，４００ ３２，０００ ３３，０００ ２，８００ ９９，０００ １０１，０００ ８，７００ ２０１，０００ ２０４，０００ １７，６００ ３３，０００ ３４，０００ ２，９００ １０１，０００ １０３，０００ ８，８００ ２０４，０００ ２０７，０００ １７，９００ ３４，０００ ３５，０００ ２，９００ １０３，０００ １０５，０００ ９，０００ ２０７，０００ ２１０，０００ １８，２００ ３５，０００ ３６，０００ ３，０００ １０５，０００ １０７，０００ ９，２００ ２１０，０００ ２１３，０００ １８，４００ ３６，０００ ３７，０００ ３，１００ １０７，０００ １０９，０００ ９，４００ ２１３，０００ ２１６，０００ １８，７００ ３７，０００ ３８，０００ ３，２００ １０９，０００ １１１，０００ ９，５００ ２１６，０００ ２１９，０００ １９，０００ ３８，０００ ３９，０００ ３，３００ １１１，０００ １１３，０００ ９，７００ ２１９，０００ ２２２，０００ １９，２００ ３９，０００ ４０，０００ ３，４００ １１３，０００ １１５，０００ ９，９００ ２２２，０００ ２２５，０００ １９，５００ ４０，０００ ４１，０００ ３，５００ １１５，０００ １１７，０００ １０，１００ ２２５，０００ ２２８，０００ １９，８００ ４１，０００ ４２，０００ ３，６００ １１７，０００ １１９，０００ １０，２００ ２２８，０００ ２３１，０００ ２０，０００ ４２，０００ ４３，０００ ３，６００ １１９，０００ １２１，０００ １０，４００ ２３１，０００ ２３４，０００ ２０，３００ ４３，０００ ４４，０００ ３，７００ １２１，０００ １２３，０００ １０，６００ ２３４，０００ ２３７，０００ ２０，５００ ４４，０００ ４５，０００ ３，８００ １２３，０００ １２５，０００ １０，８００ ２３７，０００ ２４０，０００ ２０，８００ ４５，０００ ４６，０００ ３，９００ １２５，０００ １２７，０００ １１，０００ ２４０，０００ ２４３，０００ ２１，１００ ４６，０００ ４７，０００ ４，０００ １２７，０００ １２９，０００ １１，１００ ２４３，０００ ２４６，０００ ２１，３００ ４７，０００ ４８，０００ ４，１００ １２９，０００ １３１，０００ １１，３００ ２４６，０００ ２４９，０００ ２１，６００ ４８，０００ ４９，０００ ４，２００ １３１，０００ １３３，０００ １１，５００ ２４９，０００ ２５２，０００ ２１，９００ ４９，０００ ５０，０００ ４，３００ １３３，０００ １３５，０００ １１，７００ ２５２，０００ ２５５，０００ ２２，１００ ５０，０００ ５１，０００ ４，４００ １３５，０００ １３７，０００ １１，８００ ２５５，０００ ２５８，０００ ２２，４００ （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 ２５８，０００ ２６１，０００ ２２，７００ ４１４，０００ ４１８，０００ ３６，４００ ６１４，０００ ６１８，０００ ５５，４００ ２６１，０００ ２６４，０００ ２２，９００ ４１８，０００ ４２２，０００ ３６，７００ ６１８，０００ ６２２，０００ ５５，８００ ２６４，０００ ２６７，０００ ２３，２００ ４２２，０００ ４２６，０００ ３７，１００ ６２２，０００ ６２６，０００ ５６，２００ ２６７，０００ ２７０，０００ ２３，４００ ４２６，０００ ４３０，０００ ３７，４００ ６２６，０００ ６３０，０００ ５６，６００ ２７０，０００ ２７３，０００ ２３，７００ ４３０，０００ ４３４，０００ ３７，８００ ６３０，０００ ６３４，０００ ５７，０００ ２７３，０００ ２７６，０００ ２４，０００ ４３４，０００ ４３８，０００ ３８，１００ ６３４，０００ ６３８，０００ ５７，４００ ２７６，０００ ２７９，０００ ２４，２００ ４３８，０００ ４４２，０００ ３８，５００ ６３８，０００ ６４２，０００ ５７，８００ ２７９，０００ ２８２，０００ ２４，５００ ４４２，０００ ４４６，０００ ３８，８００ ６４２，０００ ６４６，０００ ５８，２００ ２８２，０００ ２８５，０００ ２４，８００ ４４６，０００ ４５０，０００ ３９，２００ ６４６，０００ ６５０，０００ ５８，６００ ２８５，０００ ２８８，０００ ２５，０００ ４５０，０００ ４５４，０００ ３９，６００ ６５０，０００ ６５５，０００ ５９，０００ ２８８，０００ ２９１，０００ ２５，３００ ４５４，０００ ４５８，０００ ３９，９００ ６５５，０００ ６６０，０００ ５９，５００ ２９１，０００ ２９４，０００ ２５，６００ ４５８，０００ ４６２，０００ ４０，３００ ６６０，０００ ６６５，０００ ６０，０００ ２９４，０００ ２９７，０００ ２５，８００ ４６２，０００ ４６６，０００ ４０，６００ ６６５，０００ ６７０，０００ ６０，５００ ２９７，０００ ３００，０００ ２６，１００ ４６６，０００ ４７０，０００ ４１，０００ ６７０，０００ ６７５，０００ ６１，０００ ３００，０００ ３０３，０００ ２６，４００ ４７０，０００ ４７４，０００ ４１，３００ ６７５，０００ ６８０，０００ ６１，５００ ３０３，０００ ３０６，０００ ２６，６００ ４７４，０００ ４７８，０００ ４１，７００ ６８０，０００ ６８５，０００ ６２，０００ ３０６，０００ ３０９，０００ ２６，９００ ４７８，０００ ４８２，０００ ４２，０００ ６８５，０００ ６９０，０００ ６２，５００ ３０９，０００ ３１２，０００ ２７，１００ ４８２，０００ ４８６，０００ ４２，４００ ６９０，０００ ６９５，０００ ６３，０００ ３１２，０００ ３１５，０００ ２７，４００ ４８６，０００ ４９０，０００ ４２，７００ ６９５，０００ ７００，０００ ６３，５００ ３１５，０００ ３１８，０００ ２７，７００ ４９０，０００ ４９４，０００ ４３，１００ ７００，０００ ７０５，０００ ６４，０００ ３１８，０００ ３２１，０００ ２７，９００ ４９４，０００ ４９８，０００ ４３，４００ ７０５，０００ ７１０，０００ ６４，５００ ３２１，０００ ３２４，０００ ２８，２００ ４９８，０００ ５０２，０００ ４３，８００ ７１０，０００ ７１５，０００ ６５，０００ ３２４，０００ ３２７，０００ ２８，５００ ５０２，０００ ５０６，０００ ４４，２００ ７１５，０００ ７２０，０００ ６５，５００ ３２７，０００ ３３０，０００ ２８，７００ ５０６，０００ ５１０，０００ ４４，６００ ７２０，０００ ７２５，０００ ６６，０００ ３３０，０００ ３３３，０００ ２９，０００ ５１０，０００ ５１４，０００ ４５，０００ ７２５，０００ ７３０，０００ ６６，５００ ３３３，０００ ３３６，０００ ２９，３００ ５１４，０００ ５１８，０００ ４５，４００ ７３０，０００ ７３５，０００ ６７，０００ ３３６，０００ ３３９，０００ ２９，５００ ５１８，０００ ５２２，０００ ４５，８００ ７３５，０００ ７４０，０００ ６７，５００ ３３９，０００ ３４２，０００ ２９，８００ ５２２，０００ ５２６，０００ ４６，２００ ７４０，０００ ７４５，０００ ６８，０００ ３４２，０００ ３４５，０００ ３０，０００ ５２６，０００ ５３０，０００ ４６，６００ ７４５，０００ ７５０，０００ ６８，５００ ３４５，０００ ３４８，０００ ３０，３００ ５３０，０００ ５３４，０００ ４７，０００ ７５０，０００ ７５５，０００ ６９，０００ ３４８，０００ ３５１，０００ ３０，６００ ５３４，０００ ５３８，０００ ４７，４００ ７５５，０００ ７６０，０００ ６９，５００ ３５１，０００ ３５４，０００ ３０，８００ ５３８，０００ ５４２，０００ ４７，８００ ７６０，０００ ７６５，０００ ７０，０００ ３５４，０００ ３５７，０００ ３１，１００ ５４２，０００ ５４６，０００ ４８，２００ ７６５，０００ ７７０，０００ ７０，５００ ３５７，０００ ３６０，０００ ３１，４００ ５４６，０００ ５５０，０００ ４８，６００ ７７０，０００ ７７５，０００ ７１，０００ ３６０，０００ ３６３，０００ ３１，６００ ５５０，０００ ５５４，０００ ４９，０００ ７７５，０００ ７８０，０００ ７１，５００ ３６３，０００ ３６６，０００ ３１，９００ ５５４，０００ ５５８，０００ ４９，４００ ７８０，０００ ７８５，０００ ７２，０００ ３６６，０００ ３６９，０００ ３２，２００ ５５８，０００ ５６２，０００ ４９，８００ ７８５，０００ ７９０，０００ ７２，５００ ３６９，０００ ３７２，０００ ３２，４００ ５６２，０００ ５６６，０００ ５０，２００ ７９０，０００ ７９５，０００ ７３，０００ ３７２，０００ ３７５，０００ ３２，７００ ５６６，０００ ５７０，０００ ５０，６００ ７９５，０００ ８００，０００ ７３，５００ ３７５，０００ ３７８，０００ ３３，０００ ５７０，０００ ５７４，０００ ５１，０００ ８００，０００ ８０５，０００ ７４，０００ ３７８，０００ ３８１，０００ ３３，２００ ５７４，０００ ５７８，０００ ５１，４００ ８０５，０００ ８１０，０００ ７４，５００ ３８１，０００ ３８４，０００ ３３，５００ ５７８，０００ ５８２，０００ ５１，８００ ８１０，０００ ８１５，０００ ７５，０００ ３８４，０００ ３８７，０００ ３３，７００ ５８２，０００ ５８６，０００ ５２，２００ ８１５，０００ ８２０，０００ ７５，５００ ３８７，０００ ３９０，０００ ３４，０００ ５８６，０００ ５９０，０００ ５２，６００ ８２０，０００ ８２５，０００ ７６，０００ ３９０，０００ ３９４，０００ ３４，３００ ５９０，０００ ５９４，０００ ５３，０００ ８２５，０００ ８３０，０００ ７６，５００ ３９４，０００ ３９８，０００ ３４，６００ ５９４，０００ ５９８，０００ ５３，４００ ８３０，０００ ８３５，０００ ７７，０００ ３９８，０００ ４０２，０００ ３５，０００ ５９８，０００ ６０２，０００ ５３，８００ ８３５，０００ ８４０，０００ ７７，５００ ４０２，０００ ４０６，０００ ３５，３００ ６０２，０００ ６０６，０００ ５４，２００ ８４０，０００ ８４５，０００ ７８，０００ ４０６，０００ ４１０，０００ ３５，７００ ６０６，０００ ６１０，０００ ５４，６００ ８４５，０００ ８５０，０００ ７８，５００ ４１０，０００ ４１４，０００ ３６，０００ ６１０，０００ ６１４，０００ ５５，０００ ８５０，０００ ８５５，０００ ７９，０００ （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 ８５５，０００ ８６０，０００ ７９，５００ １，５００，０００ ３，０００，０００ 課税山林所得金額に１５％を乗じて算出した金額から８１，０００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４，６５６，０００円を控除した金額 ８６０，０００ ８６５，０００ ８０，０００ ８６５，０００ ８７０，０００ ８０，５００ ８７０，０００ ８７５，０００ ８１，０００ ８７５，０００ ８８０，０００ ８１，５００ ８８０，０００ ８８５，０００ ８２，０００ ３，０００，０００ ５，０００，０００ 課税山林所得金額に２０％を乗じて算出した金額から２３１，０００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７，１５６，０００円を控除した金額 ８８５，０００ ８９０，０００ ８２，５００ ８９０，０００ ８９５，０００ ８３，０００ ８９５，０００ ９００，０００ ８３，５００ ９００，０００ ９０５，０００ ８４，０００ ９０５，０００ ９１０，０００ ８４，５００ ５，０００，０００ ７，５００，０００ 課税山林所得金額に２５％を乗じて算出した金額から４８１，０００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１２，１５６，０００円を控除した金額 ９１０，０００ ９１５，０００ ８５，０００ ９１５，０００ ９２０，０００ ８５，５００ ９２０，０００ ９２５，０００ ８６，０００ ９２５，０００ ９３０，０００ ８６，５００ ９３０，０００ ９３５，０００ ８７，０００ ７，５００，０００ １１，０００，０００ 課税山林所得金額に３０％を乗じて算出した金額から８５６，０００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１９，６５６，０００円を控除した金額 ９３５，０００ ９４０，０００ ８７，５００ ９４０，０００ ９４５，０００ ８８，０００ ９４５，０００ ９５０，０００ ８８，５００ ９５０，０００ ９５５，０００ ８９，０００ ９５５，０００ ９６０，０００ ８９，５００ １１，０００，０００ １５，０００，０００ 課税山林所得金額に３５％を乗じて算出した金額から１，４０６，０００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３０，９０６，０００円を控除した金額 ９６０，０００ ９６５，０００ ９０，０００ ９６５，０００ ９７０，０００ ９０，５００ ９７０，０００ ９７５，０００ ９１，０００ ９７５，０００ ９８０，０００ ９１，５００ ９８０，０００ ９８５，０００ ９２，０００ 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２，１５６，０００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４５，９０６，０００円を控除した金額 ９８５，０００ ９９０，０００ ９２，５００ ９９０，０００ ９９５，０００ ９３，０００ ９９５，０００ １，０００，０００ ９３，５００ １，０００，０００ １，５００，０００ 課税山林所得金額に１０％を乗じて算出した金額から６，０００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３，１５６，０００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 Less than 2,000 yen 0 51,000 52,000 4,400 137,000 139,000 12,000 2,000 3,000 100 52,000 53,000 4,500 139,000 141,000 12,200 3,000 4,000 200 53,000 54,000 4,600 141,000 143,000 12,400 4,000 5,000 300 54,000 55,000 4,700 143,000 145,000 12,500 5,000 6,000 400 55,000 56,000 4,800 145,000 147,000 12,700 6,000 7,000 500 56,000 57,000 4,900 147,000 149,000 12,900 7,000 8,000 600 57,000 58,000 5,000 149,000 151,000 13,100 8,000 9,000 700 58,000 59,000 5,100 151,000 153,000 13,200 9,000 10,000 700 59,000 60,000 5,100 153,000 155,000 13,400 10,000 11,000 800 60,000 61,000 5,200 155,000 157,000 13,600 11,000 12,000 900 61,000 62,000 5,300 157,000 159,000 13,800 12,000 13,000 1,000 62,000 63,000 5,400 159,000 161,000 13,900 13,000 14,000 1,100 63,000 64,000 5,500 161,000 163,000 14,100 14,000 15,000 1,200 64,000 65,000 5,600 163,000 165,000 14,300 15,000 16,000 1,300 65,000 67,000 5,700 165,000 167,000 14,500 16,000 17,000 1,400 67,000 69,000 5,800 167,000 169,000 14,600 17,000 18,000 1,400 69,000 71,000 6,000 169,000 171,000 14,800 18,000 19,000 1,500 71,000 73,000 6,200 171,000 173,000 15,000 19,000 20,000 1,600 73,000 75,000 6,400 173,000 175,000 15,200 20,000 21,000 1,700 75,000 77,000 6,600 175,000 177,000 15,400 21,000 22,000 1,800 77,000 79,000 6,700 177,000 179,000 15,500 22,000 23,000 1,900 79,000 81,000 6,900 179,000 181,000 15,700 23,000 24,000 2,000 81,000 83,000 7,100 181,000 183,000 15,900 24,000 25,000 2,100 83,000 85,000 7,300 183,000 185,000 16,100 25,000 26,000 2,200 85,000 87,000 7,400 185,000 187,000 16,200 26,000 27,000 2,200 87,000 89,000 7,600 187,000 189,000 16,400 27,000 28,000 2,300 89,000 91,000 7,800 189,000 191,000 16,600 28,000 29,000 2,400 91,000 93,000 8,000 191,000 193,000 16,800 29,000 30,000 2,500 93,000 95,000 8,100 193,000 195,000 16,900 30,000 31,000 2,600 95,000 97,000 8,300 195,000 198,000 17,100 31,000 32,000 2,700 97,000 99,000 8,500 198,000 201,000 17,400 32,000 33,000 2,800 99,000 101,000 8,700 201,000 204,000 17,600 33,000 34,000 2,900 101,000 103,000 8,800 204,000 207,000 17,900 34,000 35,000 2,900 103,000 105,000 9,000 207,000 210,000 18,200 35,000 36,000 3,000 105,000 107,000 9,200 210,000 213,000 18,400 36,000 37,000 3,100 107,000 109,000 9,400 213,000 216,000 18,700 37,000 38,000 3,200 109,000 111,000 9,500 216,000 219,000 19,000 38,000 39,000 3,300 111,000 113,000 9,700 219,000 222,000 19,200 39,000 40,000 3,400 113,000 115,000 9,900 222,000 225,000 19,500 40,000 41,000 3,500 115,000 117,000 10,100 225,000 228,000 19,800 41,000 42,000 3,600 117,000 119,000 10,200 228,000 231,000 20,000 42,000 43,000 3,600 119,000 121,000 10,400 231,000 234,000 20,300 43,000 44,000 3,700 121,000 123,000 10,600 234,000 237,000 20,500 44,000 45,000 3,800 123,000 125,000 10,800 237,000 240,000 20,800 45,000 46,000 3,900 125,000 127,000 11,000 240,000 243,000 21,100 46,000 47,000 4,000 127,000 129,000 11,100 243,000 246,000 21,300 47,000 48,000 4,100 129,000 131,000 11,300 246,000 249,000 21,600 48,000 49,000 4,200 131,000 133,000 11,500 249,000 252,000 21,900 49,000 50,000 4,300 133,000 135,000 11,700 252,000 255,000 22,100 50,000 51,000 4,400 135,000 137,000 11,800 255,000 258,000 22,400 (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 258,000 261,000 22,700 414,000 418,000 36,400 614,000 618,000 55,400 261,000 264,000 22,900 418,000 422,000 36,700 618,000 622,000 55,800 264,000 267,000 23,200 422,000 426,000 37,100 622,000 626,000 56,200 267,000 270,000 23,400 426,000 430,000 37,400 626,000 630,000 56,600 270,000 273,000 23,700 430,000 434,000 37,800 630,000 634,000 57,000 273,000 276,000 24,000 434,000 438,000 38,100 634,000 638,000 57,400 276,000 279,000 24,200 438,000 442,000 38,500 638,000 642,000 57,800 279,000 282,000 24,500 442,000 446,000 38,800 642,000 646,000 58,200 282,000 285,000 24,800 446,000 450,000 39,200 646,000 650,000 58,600 285,000 288,000 25,000 450,000 454,000 39,600 650,000 655,000 59,000 288,000 291,000 25,300 454,000 458,000 39,900 655,000 660,000 59,500 291,000 294,000 25,600 458,000 462,000 40,300 660,000 665,000 60,000 294,000 297,000 25,800 462,000 466,000 40,600 665,000 670,000 60,500 297,000 300,000 26,100 466,000 470,000 41,000 670,000 675,000 61,000 300,000 303,000 26,400 470,000 474,000 41,300 675,000 680,000 61,500 303,000 306,000 26,600 474,000 478,000 41,700 680,000 685,000 62,000 306,000 309,000 26,900 478,000 482,000 42,000 685,000 690,000 62,500 309,000 312,000 27,100 482,000 486,000 42,400 690,000 695,000 63,000 312,000 315,000 27,400 486,000 490,000 42,700 695,000 700,000 63,500 315,000 318,000 27,700 490,000 494,000 43,100 700,000 705,000 64,000 318,000 321,000 27,900 494,000 498,000 43,400 705,000 710,000 64,500 321,000 324,000 28,200 498,000 502,000 43,800 710,000 715,000 65,000 324,000 327,000 28,500 502,000 506,000 44,200 715,000 720,000 65,500 327,000 330,000 28,700 506,000 510,000 44,600 720,000 725,000 66,000 330,000 333,000 29,000 510,000 514,000 45,000 725,000 730,000 66,500 333,000 336,000 29,300 514,000 518,000 45,400 730,000 735,000 67,000 336,000 339,000 29,500 518,000 522,000 45,800 735,000 740,000 67,500 339,000 342,000 29,800 522,000 526,000 46,200 740,000 745,000 68,000 342,000 345,000 30,000 526,000 530,000 46,600 745,000 750,000 68,500 345,000 348,000 30,300 530,000 534,000 47,000 750,000 755,000 69,000 348,000 351,000 30,600 534,000 538,000 47,400 755,000 760,000 69,500 351,000 354,000 30,800 538,000 542,000 47,800 760,000 765,000 70,000 354,000 357,000 31,100 542,000 546,000 48,200 765,000 770,000 70,500 357,000 360,000 31,400 546,000 550,000 48,600 770,000 775,000 71,000 360,000 363,000 31,600 550,000 554,000 49,000 775,000 780,000 71,500 363,000 366,000 31,900 554,000 558,000 49,400 780,000 785,000 72,000 366,000 369,000 32,200 558,000 562,000 49,800 785,000 790,000 72,500 369,000 372,000 32,400 562,000 566,000 50,200 790,000 795,000 73,000 372,000 375,000 32,700 566,000 570,000 50,600 795,000 800,000 73,500 375,000 378,000 33,000 570,000 574,000 51,000 800,000 805,000 74,000 378,000 381,000 33,200 574,000 578,000 51,400 805,000 810,000 74,500 381,000 384,000 33,500 578,000 582,000 51,800 810,000 815,000 75,000 384,000 387,000 33,700 582,000 586,000 52,200 815,000 820,000 75,500 387,000 390,000 34,000 586,000 590,000 52,600 820,000 825,000 76,000 390,000 394,000 34,300 590,000 594,000 53,000 825,000 830,000 76,500 394,000 398,000 34,600 594,000 598,000 53,400 830,000 835,000 77,000 398,000 402,000 35,000 598,000 602,000 53,800 835,000 840,000 77,500 402,000 406,000 35,300 602,000 606,000 54,200 840,000 845,000 78,000 406,000 410,000 35,700 606,000 610,000 54,600 845,000 850,000 78,500 410,000 414,000 36,000 610,000 614,000 55,000 850,000 855,000 79,000 (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 855,000 860,000 79,500 1,500,000 3,000,000 The amount calculated by multiplying the taxable timber income by 15%, less 81,000 yen 30,000,000 50,000,000 The amount calculated by multiplying the taxable timber income by 50%, less 4,656,000 yen 860,000 865,000 80,000 865,000 870,000 80,500 870,000 875,000 81,000 875,000 880,000 81,500 880,000 885,000 82,000 3,000,000 5,000,000 The amount calculated by multiplying the taxable timber income by 20%, less 231,000 yen 50,000,000 100,000,000 The amount calculated by multiplying the taxable timber income by 55%, less 7,156,000 yen 885,000 890,000 82,500 890,000 895,000 83,000 895,000 900,000 83,500 900,000 905,000 84,000 905,000 910,000 84,500 5,000,000 7,500,000 The amount calculated by multiplying the taxable timber income by 25%, less 481,000 yen 100,000,000 150,000,000 The amount calculated by multiplying the taxable timber income by 60%, less 12,156,000 yen 910,000 915,000 85,000 915,000 920,000 85,500 920,000 925,000 86,000 925,000 930,000 86,500 930,000 935,000 87,000 7,500,000 11,000,000 The amount calculated by multiplying the taxable timber income by 30%, less 856,000 yen 150,000,000 225,000,000 The amount calculated by multiplying the taxable timber income by 65%, less 19,656,000 yen 935,000 940,000 87,500 940,000 945,000 88,000 945,000 950,000 88,500 950,000 955,000 89,000 955,000 960,000 89,500 11,000,000 15,000,000 The amount calculated by multiplying the taxable timber income by 35%, less 1,406,000 yen 225,000,000 300,000,000 The amount calculated by multiplying the taxable timber income by 70%, less 30,906,000 yen 960,000 965,000 90,000 965,000 970,000 90,500 970,000 975,000 91,000 975,000 980,000 91,500 980,000 985,000 92,000 15,000,000 20,000,000 The amount calculated by multiplying the taxable timber income by 40%, less 2,156,000 yen 300,000,000 yen or more The amount calculated by multiplying the taxable timber income by 75%, less 45,906,000 yen 985,000 990,000 92,500 990,000 995,000 93,000 995,000 1,000,000 93,500 1,000,000 1,500,000 The amount calculated by multiplying the taxable timber income by 10%, less 6,000 yen 20,000,000 30,000,000 The amount calculated by multiplying the taxable timber income by 45%, less 3,156,000 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４２年分の所得税の予定納税基準額の算出率の表） suppl-3421-20/appdx-3 · https://japanlaw.org/ja/income-tax-act/suppl-3421-20/appdx-3 · https://japanlaw.org/l/340AC0000000033/suppl-3421-20/appdx-3 昭和４１年分の課税総所得金額等に係る所得税の額に乗ずべき率 扶養親族等の数 ０人 １人 ２人 ３人 ４人 ５人 ６人 ７人 ８人以上 昭和４１年分の課税総所得金額等 以上 未満 以上 未満 以上 未満 以上 未満 以上 未満 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 円 円 円 円 円 円 ０ １７２，０００円未満 １８９，５００円未満 １９９，５００円未満 ２０９，５００円未満 ２１９，５００円未満 ２２９，５００円未満 ２３９，５００円未満 ２４９，５００円未満 ２５９，５００円未満 ６０ ２４９，５００ ２７０，０００ ２５９，５００ ３７０，０００ ６５ ２３９，５００ ３８０，０００ ２７０，０００ ４２０，０００ ３７０，０００ ４５０，０００ ７０ ２１９，５００ ２５０，０００ ２２９，５００ ４００，０００ ３８０，０００ ４４０，０００ ４２０，０００ ４８０，０００ ４５０，０００ ５２０，０００ ７５ ２０９，５００ ３７０，０００ ２５０，０００ ４２０，０００ ４００，０００ ４７０，０００ ４４０，０００ ５３０，０００ ４８０，０００ ７１０，０００ ５２０，０００ ７６０，０００ ８０ １９９，５００ ３９０，０００ ３７０，０００ ４６０，０００ ４２０，０００ ６７０，０００ ４７０，０００ ７４０，０００ ５３０，０００ ８１０，０００ ７１０，０００ ９１０，０００ ７６０，０００ １，１４０，０００ ８５ １８９，５００ ４３０，０００ ３９０，０００ ７００，０００ ４６０，０００ ８００，０００ ６７０，０００ １，１２０，０００ ７４０，０００ １，２３０，０００ ８１０，０００ １，４１０，０００ ９１０，０００ １，６９０，０００ １，１４０，０００ １，７９０，０００ ９０ ４３０，０００ １，６３０，０００ ７００，０００ ２，２５０，０００ ８００，０００ ２，４５０，０００ １，１２０，０００ ３，１２０，０００ １，２３０，０００ ３，３２０，０００ １，４１０，０００ ３，５２０，０００ １，６９０，０００ ３，７２０，０００ １，７９０，０００ ４，１５０，０００ ９５ １７２，０００ ６，５８０，０００ １，６３０，０００ ８，３３０，０００ ２，２５０，０００ ９，３３０，０００ ２，４５０，０００ １０，７３０，０００ ３，１２０，０００ １１，７３０，０００ ３，３２０，０００ １２，７３０，０００ ３，５２０，０００ １３，７３０，０００ ３，７２０，０００ １４，７３０，０００ ４，１５０，０００ １５，７３０，０００ ９９ ６，５８０，０００ ２０，０００，０００ ８，３３０，０００ ２０，０００，０００ ９，３３０，０００ ２０，０００，０００ １０，７３０，０００ ２０，０００，０００ １１，７３０，０００ ２０，０００，０００ １２，７３０，０００ ２０，０００，０００ １３，７３０，０００ ２０，０００，０００ １４，７３０，０００ ２０，０００，０００ １５，７３０，０００ ２０，０００，０００ （注） （一）　この表は、昭和４１年分の課税総所得金額等が２０，０００，０００円未満である者について適用する表である。 （二）　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。 （１）　「昭和４１年分の課税総所得金額等」とは、附則第九条第一項第二号（昭和四十二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。 （２）　「扶養親族等の数」とは、昭和４１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（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）　昭和４１年分の課税総所得金額等が２０，０００，０００円以上である者については、この表によらず、附則第九条第一項第一号に掲げる金額から３５，０００円を控除した金額が昭和４２年分の所得税の予定納税基準額である。 Rate by which the amount of income tax on the taxable aggregate income and similar amount for 1966 is to be multiplied Number of dependents and similar persons 0 persons 1 person 2 persons 3 persons 4 persons 5 persons 6 persons 7 persons 8 persons or more Taxable aggregate income and similar amount for 1966 At least Less than At least Less than At least Less than At least Less than At least Less than 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 yen yen yen yen yen yen 0 Less than 172,000 yen Less than 189,500 yen Less than 199,500 yen Less than 209,500 yen Less than 219,500 yen Less than 229,500 yen Less than 239,500 yen Less than 249,500 yen Less than 259,500 yen 60 249,500 270,000 259,500 370,000 65 239,500 380,000 270,000 420,000 370,000 450,000 70 219,500 250,000 229,500 400,000 380,000 440,000 420,000 480,000 450,000 520,000 75 209,500 370,000 250,000 420,000 400,000 470,000 440,000 530,000 480,000 710,000 520,000 760,000 80 199,500 390,000 370,000 460,000 420,000 670,000 470,000 740,000 530,000 810,000 710,000 910,000 760,000 1,140,000 85 189,500 430,000 390,000 700,000 460,000 800,000 670,000 1,120,000 740,000 1,230,000 810,000 1,410,000 910,000 1,690,000 1,140,000 1,790,000 90 430,000 1,630,000 700,000 2,250,000 800,000 2,450,000 1,120,000 3,120,000 1,230,000 3,320,000 1,410,000 3,520,000 1,690,000 3,720,000 1,790,000 4,150,000 95 172,000 6,580,000 1,630,000 8,330,000 2,250,000 9,330,000 2,450,000 10,730,000 3,120,000 11,730,000 3,320,000 12,730,000 3,520,000 13,730,000 3,720,000 14,730,000 4,150,000 15,730,000 99 6,580,000 20,000,000 8,330,000 20,000,000 9,330,000 20,000,000 10,730,000 20,000,000 11,730,000 20,000,000 12,730,000 20,000,000 13,730,000 20,000,000 14,730,000 20,000,000 15,730,000 20,000,000 (Note) (i) This table applies to a person whose taxable aggregate income and similar amount for 1966 is less than 20,000,000 yen. (ii) The terms used in this table are as follows: (1) "Taxable aggregate income and similar amount for 1966" means the taxable aggregate income and similar amount prescribed in Article 9, paragraph (1), item (ii) (Special Provisions on the Calculation of the tax prepayment calculation base for 1967) 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 (Deduction for Dependents) of the Former Act were applied, with regard to income tax for 1966. (iii) For a person whose taxable aggregate income and similar amount for 1966 is 20,000,000 yen or more, the tax prepayment calculation base for 1967 income tax is the amount arrived at when 35,000 yen is deducted from the amount set forth in Article 9, paragraph (1), item (i) of the Supplementary Provisions, without using this table. machine translation, not official ## 附則別表第四 削除 suppl-3421-20/appdx-4 · https://japanlaw.org/ja/income-tax-act/suppl-3421-20/appdx-4 · https://japanlaw.org/l/340AC0000000033/suppl-3421-20/appdx-4 ## 附則別表第五（昭和４２年分の年末調整のための給与所得の源泉徴収税額表） suppl-3421-20/appdx-5 · https://japanlaw.org/ja/income-tax-act/suppl-3421-20/appdx-5 · https://japanlaw.org/l/340AC0000000033/suppl-3421-20/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 以上 未満 以上 未満 以上 未満 円 円 円 円 円 円 円 円 円 ２，０００円未満 ０ ５１，０００ ５２，０００ ４，４００ １３７，０００ １３９，０００ １２，５００ ２，０００ ３，０００ １００ ５２，０００ ５３，０００ ４，５００ １３９，０００ １４１，０００ １２，７００ ３，０００ ４，０００ ２００ ５３，０００ ５４，０００ ４，６００ １４１，０００ １４３，０００ １２，９００ ４，０００ ５，０００ ３００ ５４，０００ ５５，０００ ４，７００ １４３，０００ １４５，０００ １３，１００ ５，０００ ６，０００ ４００ ５５，０００ ５６，０００ ４，８００ １４５，０００ １４７，０００ １３，３００ ６，０００ ７，０００ ５００ ５６，０００ ５７，０００ ４，９００ １４７，０００ １４９，０００ １３，５００ ７，０００ ８，０００ ６００ ５７，０００ ５８，０００ ５，０００ １４９，０００ １５１，０００ １３，７００ ８，０００ ９，０００ ７００ ５８，０００ ５９，０００ ５，１００ １５１，０００ １５３，０００ １３，９００ ９，０００ １０，０００ ７００ ５９，０００ ６０，０００ ５，１００ １５３，０００ １５５，０００ １４，１００ １０，０００ １１，０００ ８００ ６０，０００ ６１，０００ ５，２００ １５５，０００ １５７，０００ １４，３００ １１，０００ １２，０００ ９００ ６１，０００ ６２，０００ ５，３００ １５７，０００ １５９，０００ １４，５００ １２，０００ １３，０００ １，０００ ６２，０００ ６３，０００ ５，４００ １５９，０００ １６１，０００ １４，７００ １３，０００ １４，０００ １，１００ ６３，０００ ６４，０００ ５，５００ １６１，０００ １６３，０００ １４，９００ １４，０００ １５，０００ １，２００ ６４，０００ ６５，０００ ５，６００ １６３，０００ １６５，０００ １５，１００ １５，０００ １６，０００ １，３００ ６５，０００ ６７，０００ ５，７００ １６５，０００ １６７，０００ １５，３００ １６，０００ １７，０００ １，４００ ６７，０００ ６９，０００ ５，８００ １６７，０００ １６９，０００ １５，５００ １７，０００ １８，０００ １，４００ ６９，０００ ７１，０００ ６，０００ １６９，０００ １７１，０００ １５，７００ １８，０００ １９，０００ １，５００ ７１，０００ ７３，０００ ６，２００ １７１，０００ １７３，０００ １５，９００ １９，０００ ２０，０００ １，６００ ７３，０００ ７５，０００ ６，４００ １７３，０００ １７５，０００ １６，１００ ２０，０００ ２１，０００ １，７００ ７５，０００ ７７，０００ ６，６００ １７５，０００ １７７，０００ １６，３００ ２１，０００ ２２，０００ １，８００ ７７，０００ ７９，０００ ６，７００ １７７，０００ １７９，０００ １６，５００ ２２，０００ ２３，０００ １，９００ ７９，０００ ８１，０００ ６，９００ １７９，０００ １８１，０００ １６，７００ ２３，０００ ２４，０００ ２，０００ ８１，０００ ８３，０００ ７，１００ １８１，０００ １８３，０００ １６，９００ ２４，０００ ２５，０００ ２，１００ ８３，０００ ８５，０００ ７，３００ １８３，０００ １８５，０００ １７，１００ ２５，０００ ２６，０００ ２，２００ ８５，０００ ８７，０００ ７，４００ １８５，０００ １８７，０００ １７，３００ ２６，０００ ２７，０００ ２，２００ ８７，０００ ８９，０００ ７，６００ １８７，０００ １８９，０００ １７，５００ ２７，０００ ２８，０００ ２，３００ ８９，０００ ９１，０００ ７，８００ １８９，０００ １９１，０００ １７，７００ ２８，０００ ２９，０００ ２，４００ ９１，０００ ９３，０００ ８，０００ １９１，０００ １９３，０００ １７，９００ ２９，０００ ３０，０００ ２，５００ ９３，０００ ９５，０００ ８，１００ １９３，０００ １９５，０００ １８，１００ ３０，０００ ３１，０００ ２，６００ ９５，０００ ９７，０００ ８，３００ １９５，０００ １９８，０００ １８，３００ ３１，０００ ３２，０００ ２，７００ ９７，０００ ９９，０００ ８，５００ １９８，０００ ２０１，０００ １８，６００ ３２，０００ ３３，０００ ２，８００ ９９，０００ １０１，０００ ８，７００ ２０１，０００ ２０４，０００ １８，９００ ３３，０００ ３４，０００ ２，９００ １０１，０００ １０３，０００ ８，９００ ２０４，０００ ２０７，０００ １９，２００ ３４，０００ ３５，０００ ２，９００ １０３，０００ １０５，０００ ９，１００ ２０７，０００ ２１０，０００ １９，５００ ３５，０００ ３６，０００ ３，０００ １０５，０００ １０７，０００ ９，３００ ２１０，０００ ２１３，０００ １９，８００ ３６，０００ ３７，０００ ３，１００ １０７，０００ １０９，０００ ９，５００ ２１３，０００ ２１６，０００ ２０，１００ ３７，０００ ３８，０００ ３，２００ １０９，０００ １１１，０００ ９，７００ ２１６，０００ ２１９，０００ ２０，４００ ３８，０００ ３９，０００ ３，３００ １１１，０００ １１３，０００ ９，９００ ２１９，０００ ２２２，０００ ２０，７００ ３９，０００ ４０，０００ ３，４００ １１３，０００ １１５，０００ １０，１００ ２２２，０００ ２２５，０００ ２１，０００ ４０，０００ ４１，０００ ３，５００ １１５，０００ １１７，０００ １０，３００ ２２５，０００ ２２８，０００ ２１，３００ ４１，０００ ４２，０００ ３，６００ １１７，０００ １１９，０００ １０，５００ ２２８，０００ ２３１，０００ ２１，６００ ４２，０００ ４３，０００ ３，６００ １１９，０００ １２１，０００ １０，７００ ２３１，０００ ２３４，０００ ２１，９００ ４３，０００ ４４，０００ ３，７００ １２１，０００ １２３，０００ １０，９００ ２３４，０００ ２３７，０００ ２２，２００ ４４，０００ ４５，０００ ３，８００ １２３，０００ １２５，０００ １１，１００ ２３７，０００ ２４０，０００ ２２，５００ ４５，０００ ４６，０００ ３，９００ １２５，０００ １２７，０００ １１，３００ ２４０，０００ ２４３，０００ ２２，８００ ４６，０００ ４７，０００ ４，０００ １２７，０００ １２９，０００ １１，５００ ２４３，０００ ２４６，０００ ２３，１００ ４７，０００ ４８，０００ ４，１００ １２９，０００ １３１，０００ １１，７００ ２４６，０００ ２４９，０００ ２３，４００ ４８，０００ ４９，０００ ４，２００ １３１，０００ １３３，０００ １１，９００ ２４９，０００ ２５２，０００ ２３，７００ ４９，０００ ５０，０００ ４，３００ １３３，０００ １３５，０００ １２，１００ ２５２，０００ ２５５，０００ ２４，０００ ５０，０００ ５１，０００ ４，４００ １３５，０００ １３７，０００ １２，３００ ２５５，０００ ２５８，０００ ２４，３００ （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 以上 未満 以上 未満 以上 未満 円 円 円 円 円 円 円 円 円 ２５８，０００ ２６１，０００ ２４，６００ ４１４，０００ ４１８，０００ ４５，９００ ６１４，０００ ６１８，０００ ７６，６００ ２６１，０００ ２６４，０００ ２４，９００ ４１８，０００ ４２２，０００ ４６，５００ ６１８，０００ ６２２，０００ ７７，４００ ２６４，０００ ２６７，０００ ２５，２００ ４２２，０００ ４２６，０００ ４７，１００ ６２２，０００ ６２６，０００ ７８，２００ ２６７，０００ ２７０，０００ ２５，５００ ４２６，０００ ４３０，０００ ４７，７００ ６２６，０００ ６３０，０００ ７９，０００ ２７０，０００ ２７３，０００ ２５，８００ ４３０，０００ ４３４，０００ ４８，３００ ６３０，０００ ６３４，０００ ７９，８００ ２７３，０００ ２７６，０００ ２６，１００ ４３４，０００ ４３８，０００ ４８，９００ ６３４，０００ ６３８，０００ ８０，６００ ２７６，０００ ２７９，０００ ２６，４００ ４３８，０００ ４４２，０００ ４９，５００ ６３８，０００ ６４２，０００ ８１，４００ ２７９，０００ ２８２，０００ ２６，７００ ４４２，０００ ４４６，０００ ５０，１００ ６４２，０００ ６４６，０００ ８２，２００ ２８２，０００ ２８５，０００ ２７，０００ ４４６，０００ ４５０，０００ ５０，７００ ６４６，０００ ６５０，０００ ８３，０００ ２８５，０００ ２８８，０００ ２７，３００ ４５０，０００ ４５４，０００ ５１，３００ ６５０，０００ ６５５，０００ ８３，８００ ２８８，０００ ２９１，０００ ２７，６００ ４５４，０００ ４５８，０００ ５１，９００ ６５５，０００ ６６０，０００ ８４，８００ ２９１，０００ ２９４，０００ ２７，９００ ４５８，０００ ４６２，０００ ５２，５００ ６６０，０００ ６６５，０００ ８５，８００ ２９４，０００ ２９７，０００ ２８，２００ ４６２，０００ ４６６，０００ ５３，１００ ６６５，０００ ６７０，０００ ８６，８００ ２９７，０００ ３００，０００ ２８，５００ ４６６，０００ ４７０，０００ ５３，７００ ６７０，０００ ６７５，０００ ８７，８００ ３００，０００ ３０３，０００ ２８，８００ ４７０，０００ ４７４，０００ ５４，３００ ６７５，０００ ６８０，０００ ８８，８００ ３０３，０００ ３０６，０００ ２９，２００ ４７４，０００ ４７８，０００ ５４，９００ ６８０，０００ ６８５，０００ ８９，８００ ３０６，０００ ３０９，０００ ２９，７００ ４７８，０００ ４８２，０００ ５５，５００ ６８５，０００ ６９０，０００ ９０，８００ ３０９，０００ ３１２，０００ ３０，１００ ４８２，０００ ４８６，０００ ５６，１００ ６９０，０００ ６９５，０００ ９１，８００ ３１２，０００ ３１５，０００ ３０，６００ ４８６，０００ ４９０，０００ ５６，７００ ６９５，０００ ７００，０００ ９２，８００ ３１５，０００ ３１８，０００ ３１，０００ ４９０，０００ ４９４，０００ ５７，３００ ７００，０００ ７０５，０００ ９３，８００ ３１８，０００ ３２１，０００ ３１，５００ ４９４，０００ ４９８，０００ ５７，９００ ７０５，０００ ７１０，０００ ９４，８００ ３２１，０００ ３２４，０００ ３１，９００ ４９８，０００ ５０２，０００ ５８，５００ ７１０，０００ ７１５，０００ ９５，８００ ３２４，０００ ３２７，０００ ３２，４００ ５０２，０００ ５０６，０００ ５９，１００ ７１５，０００ ７２０，０００ ９６，８００ ３２７，０００ ３３０，０００ ３２，８００ ５０６，０００ ５１０，０００ ５９，７００ ７２０，０００ ７２５，０００ ９７，８００ ３３０，０００ ３３３，０００ ３３，３００ ５１０，０００ ５１４，０００ ６０，３００ ７２５，０００ ７３０，０００ ９８，８００ ３３３，０００ ３３６，０００ ３３，７００ ５１４，０００ ５１８，０００ ６０，９００ ７３０，０００ ７３５，０００ ９９，８００ ３３６，０００ ３３９，０００ ３４，２００ ５１８，０００ ５２２，０００ ６１，５００ ７３５，０００ ７４０，０００ １００，８００ ３３９，０００ ３４２，０００ ３４，６００ ５２２，０００ ５２６，０００ ６２，１００ ７４０，０００ ７４５，０００ １０１，８００ ３４２，０００ ３４５，０００ ３５，１００ ５２６，０００ ５３０，０００ ６２，７００ ７４５，０００ ７５０，０００ １０２，８００ ３４５，０００ ３４８，０００ ３５，５００ ５３０，０００ ５３４，０００ ６３，３００ ７５０，０００ ７５５，０００ １０３，８００ ３４８，０００ ３５１，０００ ３６，０００ ５３４，０００ ５３８，０００ ６３，９００ ７５５，０００ ７６０，０００ １０４，８００ ３５１，０００ ３５４，０００ ３６，４００ ５３８，０００ ５４２，０００ ６４，５００ ７６０，０００ ７６５，０００ １０５，８００ ３５４，０００ ３５７，０００ ３６，９００ ５４２，０００ ５４６，０００ ６５，１００ ７６５，０００ ７７０，０００ １０６，８００ ３５７，０００ ３６０，０００ ３７，３００ ５４６，０００ ５５０，０００ ６５，７００ ７７０，０００ ７７５，０００ １０７，８００ ３６０，０００ ３６３，０００ ３７，８００ ５５０，０００ ５５４，０００ ６６，３００ ７７５，０００ ７８０，０００ １０８，８００ ３６３，０００ ３６６，０００ ３８，２００ ５５４，０００ ５５８，０００ ６６，９００ ７８０，０００ ７８５，０００ １０９，８００ ３６６，０００ ３６９，０００ ３８，７００ ５５８，０００ ５６２，０００ ６７，５００ ７８５，０００ ７９０，０００ １１０，８００ ３６９，０００ ３７２，０００ ３９，１００ ５６２，０００ ５６６，０００ ６８，１００ ７９０，０００ ７９５，０００ １１１，８００ ３７２，０００ ３７５，０００ ３９，６００ ５６６，０００ ５７０，０００ ６８，７００ ７９５，０００ ８００，０００ １１２，８００ ３７５，０００ ３７８，０００ ４０，０００ ５７０，０００ ５７４，０００ ６９，３００ ８００，０００ ８０５，０００ １１３，８００ ３７８，０００ ３８１，０００ ４０，５００ ５７４，０００ ５７８，０００ ６９，９００ ８０５，０００ ８１０，０００ １１４，８００ ３８１，０００ ３８４，０００ ４０，９００ ５７８，０００ ５８２，０００ ７０，５００ ８１０，０００ ８１５，０００ １１５，８００ ３８４，０００ ３８７，０００ ４１，４００ ５８２，０００ ５８６，０００ ７１，１００ ８１５，０００ ８２０，０００ １１６，８００ ３８７，０００ ３９０，０００ ４１，８００ ５８６，０００ ５９０，０００ ７１，７００ ８２０，０００ ８２５，０００ １１７，８００ ３９０，０００ ３９４，０００ ４２，３００ ５９０，０００ ５９４，０００ ７２，３００ ８２５，０００ ８３０，０００ １１８，８００ ３９４，０００ ３９８，０００ ４２，９００ ５９４，０００ ５９８，０００ ７２，９００ ８３０，０００ ８３５，０００ １１９，８００ ３９８，０００ ４０２，０００ ４３，５００ ５９８，０００ ６０２，０００ ７３，５００ ８３５，０００ ８４０，０００ １２０，８００ ４０２，０００ ４０６，０００ ４４，１００ ６０２，０００ ６０６，０００ ７４，２００ ８４０，０００ ８４５，０００ １２１，８００ ４０６，０００ ４１０，０００ ４４，７００ ６０６，０００ ６１０，０００ ７５，０００ ８４５，０００ ８５０，０００ １２２，８００ ４１０，０００ ４１４，０００ ４５，３００ ６１０，０００ ６１４，０００ ７５，８００ ８５０，０００ ８５５，０００ １２３，８００ （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 円 円 ８５５，０００ ８６０，０００ １２４，８００ ９５５，０００ ９６０，０００ １４４，８００ ２，２００，０００ ３，０００，０００ 課税給与所得金額に３５％を乗じて算出した金額から２８１，２００円を控除した金額 ８６０，０００ ８６５，０００ １２５，８００ ９６０，０００ ９６５，０００ １４５，８００ ８６５，０００ ８７０，０００ １２６，８００ ９６５，０００ ９７０，０００ １４６，８００ ８７０，０００ ８７５，０００ １２７，８００ ９７０，０００ ９７５，０００ １４７，８００ ８７５，０００ ８８０，０００ １２８，８００ ９７５，０００ ９８０，０００ １４８，８００ ８８０，０００ ８８５，０００ １２９，８００ ９８０，０００ ９８５，０００ １４９，８００ 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４３１，２００円を控除した金額 ８８５，０００ ８９０，０００ １３０，８００ ９８５，０００ ９９０，０００ １５０，８００ ８９０，０００ ８９５，０００ １３１，８００ ９９０，０００ ９９５，０００ １５１，８００ ８９５，０００ ９００，０００ １３２，８００ ９９５，０００ １，０００，０００ １５２，８００ ９００，０００ ９０５，０００ １３３，８００ ９０５，０００ ９１０，０００ １３４，８００ １，０００，０００ １，５００，０００ 課税給与所得金額に２５％を乗じて算出した金額から９６，２００円を控除した金額 ４，０００，０００ ４，６４２，０００ 課税給与所得金額に４５％を乗じて算出した金額から６３１，２００円を控除した金額 ９１０，０００ ９１５，０００ １３５，８００ ９１５，０００ ９２０，０００ １３６，８００ ９２０，０００ ９２５，０００ １３７，８００ ９２５，０００ ９３０，０００ １３８，８００ ９３０，０００ ９３５，０００ １３９，８００ １，５００，０００ ２，２００，０００ 課税給与所得金額に３０％を乗じて算出した金額から１７１，２００円を控除した金額 ４，６４２，０００円 １，４５７，７００円 ９３５，０００ ９４０，０００ １４０，８００ ９４０，０００ ９４５，０００ １４１，８００ ９４５，０００ ９５０，０００ １４２，８００ ９５０，０００ ９５５，０００ １４３，８００ （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（昭和四十二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（新法第七十六条第一項（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２５，０００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２５，０００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１２，５００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　３７，５００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（新法第七十七条第一項（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七十七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七十七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七十七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）　給与所得者の扶養控除等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三十一号ロ（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７０，０００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７０，０００円を、（一）により求めた金額から控除した金額を求める。 （三）　次に、（一）及び（二）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、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八十四条第一項（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、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八十四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）　当該申告書に新法第八十四条第二項の規定に該当する旨の記載がないときは、附則第三条第一項の規定により読み替えられた新法第八十四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。 （四）　（三）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。 （五）　（一）から（四）までにより税額を求める場合において、（三）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１，０００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１００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 ２５６，８７５円未満 １４９，５００円未満 ３００，０００ ３０１，０００ １８４，０００ ３４５，０００ ３４６，０００ ２２０，０００ ２５６，８７５ ２５７，０００ １４９，５００ ３０１，０００ ３０２，０００ １８４，８００ ３４６，０００ ３４７，０００ ２２０，８００ ２５７，０００ ２５８，０００ １４９，６００ ３０２，０００ ３０３，０００ １８５，６００ ３４７，０００ ３４８，０００ ２２１，６００ ２５８，０００ ２５９，０００ １５０，４００ ３０３，０００ ３０４，０００ １８６，４００ ３４８，０００ ３４９，０００ ２２２，４００ ２５９，０００ ２６０，０００ １５１，２００ ３０４，０００ ３０５，０００ １８７，２００ ３４９，０００ ３５０，０００ ２２３，２００ ２６０，０００ ２６１，０００ １５２，０００ ３０５，０００ ３０６，０００ １８８，０００ ３５０，０００ ３５１，０００ ２２４，０００ ２６１，０００ ２６２，０００ １５２，８００ ３０６，０００ ３０７，０００ １８８，８００ ３５１，０００ ３５２，０００ ２２４，８００ ２６２，０００ ２６３，０００ １５３，６００ ３０７，０００ ３０８，０００ １８９，６００ ３５２，０００ ３５３，０００ ２２５，６００ ２６３，０００ ２６４，０００ １５４，４００ ３０８，０００ ３０９，０００ １９０，４００ ３５３，０００ ３５４，０００ ２２６，４００ ２６４，０００ ２６５，０００ １５５，２００ ３０９，０００ ３１０，０００ １９１，２００ ３５４，０００ ３５５，０００ ２２７，２００ ２６５，０００ ２６６，０００ １５６，０００ ３１０，０００ ３１１，０００ １９２，０００ ３５５，０００ ３５６，０００ ２２８，０００ ２６６，０００ ２６７，０００ １５６，８００ ３１１，０００ ３１２，０００ １９２，８００ ３５６，０００ ３５７，０００ ２２８，８００ ２６７，０００ ２６８，０００ １５７，６００ ３１２，０００ ３１３，０００ １９３，６００ ３５７，０００ ３５８，０００ ２２９，６００ ２６８，０００ ２６９，０００ １５８，４００ ３１３，０００ ３１４，０００ １９４，４００ ３５８，０００ ３５９，０００ ２３０，４００ ２６９，０００ ２７０，０００ １５９，２００ ３１４，０００ ３１５，０００ １９５，２００ ３５９，０００ ３６０，０００ ２３１，２００ ２７０，０００ ２７１，０００ １６０，０００ ３１５，０００ ３１６，０００ １９６，０００ ３６０，０００ ３６１，０００ ２３２，０００ ２７１，０００ ２７２，０００ １６０，８００ ３１６，０００ ３１７，０００ １９６，８００ ３６１，０００ ３６２，０００ ２３２，８００ ２７２，０００ ２７３，０００ １６１，６００ ３１７，０００ ３１８，０００ １９７，６００ ３６２，０００ ３６３，０００ ２３３，６００ ２７３，０００ ２７４，０００ １６２，４００ ３１８，０００ ３１９，０００ １９８，４００ ３６３，０００ ３６４，０００ ２３４，４００ ２７４，０００ ２７５，０００ １６３，２００ ３１９，０００ ３２０，０００ １９９，２００ ３６４，０００ ３６５，０００ ２３５，２００ ２７５，０００ ２７６，０００ １６４，０００ ３２０，０００ ３２１，０００ ２００，０００ ３６５，０００ ３６６，０００ ２３６，０００ ２７６，０００ ２７７，０００ １６４，８００ ３２１，０００ ３２２，０００ ２００，８００ ３６６，０００ ３６７，０００ ２３６，８００ ２７７，０００ ２７８，０００ １６５，６００ ３２２，０００ ３２３，０００ ２０１，６００ ３６７，０００ ３６８，０００ ２３７，６００ ２７８，０００ ２７９，０００ １６６，４００ ３２３，０００ ３２４，０００ ２０２，４００ ３６８，０００ ３６９，０００ ２３８，４００ ２７９，０００ ２８０，０００ １６７，２００ ３２４，０００ ３２５，０００ ２０３，２００ ３６９，０００ ３７０，０００ ２３９，２００ ２８０，０００ ２８１，０００ １６８，０００ ３２５，０００ ３２６，０００ ２０４，０００ ３７０，０００ ３７１，０００ ２４０，０００ ２８１，０００ ２８２，０００ １６８，８００ ３２６，０００ ３２７，０００ ２０４，８００ ３７１，０００ ３７２，０００ ２４０，８００ ２８２，０００ ２８３，０００ １６９，６００ ３２７，０００ ３２８，０００ ２０５，６００ ３７２，０００ ３７３，０００ ２４１，６００ ２８３，０００ ２８４，０００ １７０，４００ ３２８，０００ ３２９，０００ ２０６，４００ ３７３，０００ ３７４，０００ ２４２，４００ ２８４，０００ ２８５，０００ １７１，２００ ３２９，０００ ３３０，０００ ２０７，２００ ３７４，０００ ３７５，０００ ２４３，２００ ２８５，０００ ２８６，０００ １７２，０００ ３３０，０００ ３３１，０００ ２０８，０００ ３７５，０００ ３７６，０００ ２４４，０００ ２８６，０００ ２８７，０００ １７２，８００ ３３１，０００ ３３２，０００ ２０８，８００ ３７６，０００ ３７７，０００ ２４４，８００ ２８７，０００ ２８８，０００ １７３，６００ ３３２，０００ ３３３，０００ ２０９，６００ ３７７，０００ ３７８，０００ ２４５，６００ ２８８，０００ ２８９，０００ １７４，４００ ３３３，０００ ３３４，０００ ２１０，４００ ３７８，０００ ３７９，０００ ２４６，４００ ２８９，０００ ２９０，０００ １７５，２００ ３３４，０００ ３３５，０００ ２１１，２００ ３７９，０００ ３８０，０００ ２４７，２００ ２９０，０００ ２９１，０００ １７６，０００ ３３５，０００ ３３６，０００ ２１２，０００ ３８０，０００ ３８１，０００ ２４８，０００ ２９１，０００ ２９２，０００ １７６，８００ ３３６，０００ ３３７，０００ ２１２，８００ ３８１，０００ ３８２，０００ ２４８，８００ ２９２，０００ ２９３，０００ １７７，６００ ３３７，０００ ３３８，０００ ２１３，６００ ３８２，０００ ３８３，０００ ２４９，６００ ２９３，０００ ２９４，０００ １７８，４００ ３３８，０００ ３３９，０００ ２１４，４００ ３８３，０００ ３８４，０００ ２５０，４００ ２９４，０００ ２９５，０００ １７９，２００ ３３９，０００ ３４０，０００ ２１５，２００ ３８４，０００ ３８５，０００ ２５１，２００ ２９５，０００ ２９６，０００ １８０，０００ ３４０，０００ ３４１，０００ ２１６，０００ ３８５，０００ ３８６，０００ ２５２，０００ ２９６，０００ ２９７，０００ １８０，８００ ３４１，０００ ３４２，０００ ２１６，８００ ３８６，０００ ３８７，０００ ２５２，８００ ２９７，０００ ２９８，０００ １８１，６００ ３４２，０００ ３４３，０００ ２１７，６００ ３８７，０００ ３８８，０００ ２５３，６００ ２９８，０００ ２９９，０００ １８２，４００ ３４３，０００ ３４４，０００ ２１８，４００ ３８８，０００ ３８９，０００ ２５４，４００ ２９９，０００ ３００，０００ １８３，２００ ３４４，０００ ３４５，０００ ２１９，２００ ３８９，０００ ３９０，０００ ２５５，２００ （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 ３９０，０００ ３９１，０００ ２５６，０００ ４３５，０００ ４３６，０００ ２９２，０００ ５２０，０００ ５２２，０００ ３６０，０００ ３９１，０００ ３９２，０００ ２５６，８００ ４３６，０００ ４３７，０００ ２９２，８００ ５２２，０００ ５２４，０００ ３６１，６００ ３９２，０００ ３９３，０００ ２５７，６００ ４３７，０００ ４３８，０００ ２９３，６００ ５２４，０００ ５２６，０００ ３６３，２００ ３９３，０００ ３９４，０００ ２５８，４００ ４３８，０００ ４３９，０００ ２９４，４００ ５２６，０００ ５２８，０００ ３６４，８００ ３９４，０００ ３９５，０００ ２５９，２００ ４３９，０００ ４４０，０００ ２９５，２００ ５２８，０００ ５３０，０００ ３６６，４００ ３９５，０００ ３９６，０００ ２６０，０００ ４４０，０００ ４４２，０００ ２９６，０００ ５３０，０００ ５３２，０００ ３６８，０００ ３９６，０００ ３９７，０００ ２６０，８００ ４４２，０００ ４４４，０００ ２９７，６００ ５３２，０００ ５３４，０００ ３６９，６００ ３９７，０００ ３９８，０００ ２６１，６００ ４４４，０００ ４４６，０００ ２９９，２００ ５３４，０００ ５３６，０００ ３７１，２００ ３９８，０００ ３９９，０００ ２６２，４００ ４４６，０００ ４４８，０００ ３００，８００ ５３６，０００ ５３８，０００ ３７２，８００ ３９９，０００ ４００，０００ ２６３，２００ ４４８，０００ ４５０，０００ ３０２，４００ ５３８，０００ ５４０，０００ ３７４，４００ ４００，０００ ４０１，０００ ２６４，０００ ４５０，０００ ４５２，０００ ３０４，０００ ５４０，０００ ５４２，０００ ３７６，０００ ４０１，０００ ４０２，０００ ２６４，８００ ４５２，０００ ４５４，０００ ３０５，６００ ５４２，０００ ５４４，０００ ３７７，６００ ４０２，０００ ４０３，０００ ２６５，６００ ４５４，０００ ４５６，０００ ３０７，２００ ５４４，０００ ５４６，０００ ３７９，２００ ４０３，０００ ４０４，０００ ２６６，４００ ４５６，０００ ４５８，０００ ３０８，８００ ５４６，０００ ５４８，０００ ３８０，８００ ４０４，０００ ４０５，０００ ２６７，２００ ４５８，０００ ４６０，０００ ３１０，４００ ５４８，０００ ５５０，０００ ３８２，４００ ４０５，０００ ４０６，０００ ２６８，０００ ４６０，０００ ４６２，０００ ３１２，０００ ５５０，０００ ５５２，０００ ３８４，０００ ４０６，０００ ４０７，０００ ２６８，８００ ４６２，０００ ４６４，０００ ３１３，６００ ５５２，０００ ５５４，０００ ３８５，６００ ４０７，０００ ４０８，０００ ２６９，６００ ４６４，０００ ４６６，０００ ３１５，２００ ５５４，０００ ５５６，０００ ３８７，２００ ４０８，０００ ４０９，０００ ２７０，４００ ４６６，０００ ４６８，０００ ３１６，８００ ５５６，０００ ５５８，０００ ３８８，８００ ４０９，０００ ４１０，０００ ２７１，２００ ４６８，０００ ４７０，０００ ３１８，４００ ５５８，０００ ５６０，０００ ３９０，４００ ４１０，０００ ４１１，０００ ２７２，０００ ４７０，０００ ４７２，０００ ３２０，０００ ５６０，０００ ５６２，０００ ３９２，０００ ４１１，０００ ４１２，０００ ２７２，８００ ４７２，０００ ４７４，０００ ３２１，６００ ５６２，０００ ５６４，０００ ３９３，６００ ４１２，０００ ４１３，０００ ２７３，６００ ４７４，０００ ４７６，０００ ３２３，２００ ５６４，０００ ５６６，０００ ３９５，２００ ４１３，０００ ４１４，０００ ２７４，４００ ４７６，０００ ４７８，０００ ３２４，８００ ５６６，０００ ５６８，０００ ３９６，８００ ４１４，０００ ４１５，０００ ２７５，２００ ４７８，０００ ４８０，０００ ３２６，４００ ５６８，０００ ５７０，０００ ３９８，４００ ４１５，０００ ４１６，０００ ２７６，０００ ４８０，０００ ４８２，０００ ３２８，０００ ５７０，０００ ５７２，０００ ４００，０００ ４１６，０００ ４１７，０００ ２７６，８００ ４８２，０００ ４８４，０００ ３２９，６００ ５７２，０００ ５７４，０００ ４０１，６００ ４１７，０００ ４１８，０００ ２７７，６００ ４８４，０００ ４８６，０００ ３３１，２００ ５７４，０００ ５７６，０００ ４０３，２００ ４１８，０００ ４１９，０００ ２７８，４００ ４８６，０００ ４８８，０００ ３３２，８００ ５７６，０００ ５７８，０００ ４０４，８００ ４１９，０００ ４２０，０００ ２７９，２００ ４８８，０００ ４９０，０００ ３３４，４００ ５７８，０００ ５８０，０００ ４０６，４００ ４２０，０００ ４２１，０００ ２８０，０００ ４９０，０００ ４９２，０００ ３３６，０００ ５８０，０００ ５８２，０００ ４０８，０００ ４２１，０００ ４２２，０００ ２８０，８００ ４９２，０００ ４９４，０００ ３３７，６００ ５８２，０００ ５８４，０００ ４０９，６００ ４２２，０００ ４２３，０００ ２８１，６００ ４９４，０００ ４９６，０００ ３３９，２００ ５８４，０００ ５８６，０００ ４１１，２００ ４２３，０００ ４２４，０００ ２８２，４００ ４９６，０００ ４９８，０００ ３４０，８００ ５８６，０００ ５８８，０００ ４１２，８００ ４２４，０００ ４２５，０００ ２８３，２００ ４９８，０００ ５００，０００ ３４２，４００ ５８８，０００ ５９０，０００ ４１４，４００ ４２５，０００ ４２６，０００ ２８４，０００ ５００，０００ ５０２，０００ ３４４，０００ ５９０，０００ ５９２，０００ ４１６，０００ ４２６，０００ ４２７，０００ ２８４，８００ ５０２，０００ ５０４，０００ ３４５，６００ ５９２，０００ ５９４，０００ ４１７，６００ ４２７，０００ ４２８，０００ ２８５，６００ ５０４，０００ ５０６，０００ ３４７，２００ ５９４，０００ ５９６，０００ ４１９，２００ ４２８，０００ ４２９，０００ ２８６，４００ ５０６，０００ ５０８，０００ ３４８，８００ ５９６，０００ ５９８，０００ ４２０，８００ ４２９，０００ ４３０，０００ ２８７，２００ ５０８，０００ ５１０，０００ ３５０，４００ ５９８，０００ ６００，０００ ４２２，４００ ４３０，０００ ４３１，０００ ２８８，０００ ５１０，０００ ５１２，０００ ３５２，０００ ６００，０００ ６０２，０００ ４２４，０００ ４３１，０００ ４３２，０００ ２８８，８００ ５１２，０００ ５１４，０００ ３５３，６００ ６０２，０００ ６０４，０００ ４２５，６００ ４３２，０００ ４３３，０００ ２８９，６００ ５１４，０００ ５１６，０００ ３５５，２００ ６０４，０００ ６０６，０００ ４２７，２００ ４３３，０００ ４３４，０００ ２９０，４００ ５１６，０００ ５１８，０００ ３５６，８００ ６０６，０００ ６０８，０００ ４２８，８００ ４３４，０００ ４３５，０００ ２９１，２００ ５１８，０００ ５２０，０００ ３５８，４００ ６０８，０００ ６１０，０００ ４３０，４００ （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 ６１０，０００ ６１２，０００ ４３２，０００ ７００，０００ ７０２，０００ ５０７，０００ ７９０，０００ ７９２，０００ ５８８，０００ ６１２，０００ ６１４，０００ ４３３，６００ ７０２，０００ ７０４，０００ ５０８，８００ ７９２，０００ ７９４，０００ ５８９，８００ ６１４，０００ ６１６，０００ ４３５，２００ ７０４，０００ ７０６，０００ ５１０，６００ ７９４，０００ ７９６，０００ ５９１，６００ ６１６，０００ ６１８，０００ ４３６，８００ ７０６，０００ ７０８，０００ ５１２，４００ ７９６，０００ ７９８，０００ ５９３，４００ ６１８，０００ ６２０，０００ ４３８，４００ ７０８，０００ ７１０，０００ ５１４，２００ ７９８，０００ ８００，０００ ５９５，２００ ６２０，０００ ６２２，０００ ４４０，０００ ７１０，０００ ７１２，０００ ５１６，０００ ８００，０００ ８０２，０００ ５９７，０００ ６２２，０００ ６２４，０００ ４４１，６００ ７１２，０００ ７１４，０００ ５１７，８００ ８０２，０００ ８０４，０００ ５９８，８００ ６２４，０００ ６２６，０００ ４４３，２００ ７１４，０００ ７１６，０００ ５１９，６００ ８０４，０００ ８０６，０００ ６００，６００ ６２６，０００ ６２８，０００ ４４４，８００ ７１６，０００ ７１８，０００ ５２１，４００ ８０６，０００ ８０８，０００ ６０２，４００ ６２８，０００ ６３０，０００ ４４６，４００ ７１８，０００ ７２０，０００ ５２３，２００ ８０８，０００ ８１０，０００ ６０４，２００ ６３０，０００ ６３２，０００ ４４８，０００ ７２０，０００ ７２２，０００ ５２５，０００ ８１０，０００ ８１２，０００ ６０６，０００ ６３２，０００ ６３４，０００ ４４９，６００ ７２２，０００ ７２４，０００ ５２６，８００ ８１２，０００ ８１４，０００ ６０７，８００ ６３４，０００ ６３６，０００ ４５１，２００ ７２４，０００ ７２６，０００ ５２８，６００ ８１４，０００ ８１６，０００ ６０９，６００ ６３６，０００ ６３８，０００ ４５２，８００ ７２６，０００ ７２８，０００ ５３０，４００ ８１６，０００ ８１８，０００ ６１１，４００ ６３８，０００ ６４０，０００ ４５４，４００ ７２８，０００ ７３０，０００ ５３２，２００ ８１８，０００ ８２０，０００ ６１３，２００ ６４０，０００ ６４２，０００ ４５６，０００ ７３０，０００ ７３２，０００ ５３４，０００ ８２０，０００ ８２２，０００ ６１５，０００ ６４２，０００ ６４４，０００ ４５７，６００ ７３２，０００ ７３４，０００ ５３５，８００ ８２２，０００ ８２４，０００ ６１６，８００ ６４４，０００ ６４６，０００ ４５９，２００ ７３４，０００ ７３６，０００ ５３７，６００ ８２４，０００ ８２６，０００ ６１８，６００ ６４６，０００ ６４８，０００ ４６０，８００ ７３６，０００ ７３８，０００ ５３９，４００ ８２６，０００ ８２８，０００ ６２０，４００ ６４８，０００ ６５０，０００ ４６２，４００ ７３８，０００ ７４０，０００ ５４１，２００ ８２８，０００ ８３０，０００ ６２２，２００ ６５０，０００ ６５２，０００ ４６４，０００ ７４０，０００ ７４２，０００ ５４３，０００ ８３０，０００ ８３２，０００ ６２４，０００ ６５２，０００ ６５４，０００ ４６５，６００ ７４２，０００ ７４４，０００ ５４４，８００ ８３２，０００ ８３４，０００ ６２５，８００ ６５４，０００ ６５６，０００ ４６７，２００ ７４４，０００ ７４６，０００ ５４６，６００ ８３４，０００ ８３６，０００ ６２７，６００ ６５６，０００ ６５８，０００ ４６８，８００ ７４６，０００ ７４８，０００ ５４８，４００ ８３６，０００ ８３８，０００ ６２９，４００ ６５８，０００ ６６０，０００ ４７０，４００ ７４８，０００ ７５０，０００ ５５０，２００ ８３８，０００ ８４０，０００ ６３１，２００ ６６０，０００ ６６２，０００ ４７２，０００ ７５０，０００ ７５２，０００ ５５２，０００ ８４０，０００ ８４２，０００ ６３３，０００ ６６２，０００ ６６４，０００ ４７３，６００ ７５２，０００ ７５４，０００ ５５３，８００ ８４２，０００ ８４４，０００ ６３４，８００ ６６４，０００ ６６６，０００ ４７５，２００ ７５４，０００ ７５６，０００ ５５５，６００ ８４４，０００ ８４６，０００ ６３６，６００ ６６６，０００ ６６８，０００ ４７６，８００ ７５６，０００ ７５８，０００ ５５７，４００ ８４６，０００ ８４８，０００ ６３８，４００ ６６８，０００ ６７０，０００ ４７８，４００ ７５８，０００ ７６０，０００ ５５９，２００ ８４８，０００ ８５０，０００ ６４０，２００ ６７０，０００ ６７２，０００ ４８０，０００ ７６０，０００ ７６２，０００ ５６１，０００ ８５０，０００ ８５２，０００ ６４２，０００ ６７２，０００ ６７４，０００ ４８１，８００ ７６２，０００ ７６４，０００ ５６２，８００ ８５２，０００ ８５４，０００ ６４３，８００ ６７４，０００ ６７６，０００ ４８３，６００ ７６４，０００ ７６６，０００ ５６４，６００ ８５４，０００ ８５６，０００ ６４５，６００ ６７６，０００ ６７８，０００ ４８５，４００ ７６６，０００ ７６８，０００ ５６６，４００ ８５６，０００ ８５８，０００ ６４７，４００ ６７８，０００ ６８０，０００ ４８７，２００ ７６８，０００ ７７０，０００ ５６８，２００ ８５８，０００ ８６０，０００ ６４９，２００ ６８０，０００ ６８２，０００ ４８９，０００ ７７０，０００ ７７２，０００ ５７０，０００ ８６０，０００ ８６２，０００ ６５１，０００ ６８２，０００ ６８４，０００ ４９０，８００ ７７２，０００ ７７４，０００ ５７１，８００ ８６２，０００ ８６４，０００ ６５２，８００ ６８４，０００ ６８６，０００ ４９２，６００ ７７４，０００ ７７６，０００ ５７３，６００ ８６４，０００ ８６６，０００ ６５４，６００ ６８６，０００ ６８８，０００ ４９４，４００ ７７６，０００ ７７８，０００ ５７５，４００ ８６６，０００ ８６８，０００ ６５６，４００ ６８８，０００ ６９０，０００ ４９６，２００ ７７８，０００ ７８０，０００ ５７７，２００ ８６８，０００ ８７０，０００ ６５８，２００ ６９０，０００ ６９２，０００ ４９８，０００ ７８０，０００ ７８２，０００ ５７９，０００ ８７０，０００円以上 給与等の金額から２１０，０００円を控除した金額 ６９２，０００ ６９４，０００ ４９９，８００ ７８２，０００ ７８４，０００ ５８０，８００ ６９４，０００ ６９６，０００ ５０１，６００ ７８４，０００ ７８６，０００ ５８２，６００ ６９６，０００ ６９８，０００ ５０３，４００ ７８６，０００ ７８８，０００ ５８４，４００ ６９８，０００ ７００，０００ ５０５，２００ ７８８，０００ ７９０，０００ ５８６，２００ （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 At least Less than At least Less than At least Less than yen yen yen yen yen yen yen yen yen Less than 2,000 yen 0 51,000 52,000 4,400 137,000 139,000 12,500 2,000 3,000 100 52,000 53,000 4,500 139,000 141,000 12,700 3,000 4,000 200 53,000 54,000 4,600 141,000 143,000 12,900 4,000 5,000 300 54,000 55,000 4,700 143,000 145,000 13,100 5,000 6,000 400 55,000 56,000 4,800 145,000 147,000 13,300 6,000 7,000 500 56,000 57,000 4,900 147,000 149,000 13,500 7,000 8,000 600 57,000 58,000 5,000 149,000 151,000 13,700 8,000 9,000 700 58,000 59,000 5,100 151,000 153,000 13,900 9,000 10,000 700 59,000 60,000 5,100 153,000 155,000 14,100 10,000 11,000 800 60,000 61,000 5,200 155,000 157,000 14,300 11,000 12,000 900 61,000 62,000 5,300 157,000 159,000 14,500 12,000 13,000 1,000 62,000 63,000 5,400 159,000 161,000 14,700 13,000 14,000 1,100 63,000 64,000 5,500 161,000 163,000 14,900 14,000 15,000 1,200 64,000 65,000 5,600 163,000 165,000 15,100 15,000 16,000 1,300 65,000 67,000 5,700 165,000 167,000 15,300 16,000 17,000 1,400 67,000 69,000 5,800 167,000 169,000 15,500 17,000 18,000 1,400 69,000 71,000 6,000 169,000 171,000 15,700 18,000 19,000 1,500 71,000 73,000 6,200 171,000 173,000 15,900 19,000 20,000 1,600 73,000 75,000 6,400 173,000 175,000 16,100 20,000 21,000 1,700 75,000 77,000 6,600 175,000 177,000 16,300 21,000 22,000 1,800 77,000 79,000 6,700 177,000 179,000 16,500 22,000 23,000 1,900 79,000 81,000 6,900 179,000 181,000 16,700 23,000 24,000 2,000 81,000 83,000 7,100 181,000 183,000 16,900 24,000 25,000 2,100 83,000 85,000 7,300 183,000 185,000 17,100 25,000 26,000 2,200 85,000 87,000 7,400 185,000 187,000 17,300 26,000 27,000 2,200 87,000 89,000 7,600 187,000 189,000 17,500 27,000 28,000 2,300 89,000 91,000 7,800 189,000 191,000 17,700 28,000 29,000 2,400 91,000 93,000 8,000 191,000 193,000 17,900 29,000 30,000 2,500 93,000 95,000 8,100 193,000 195,000 18,100 30,000 31,000 2,600 95,000 97,000 8,300 195,000 198,000 18,300 31,000 32,000 2,700 97,000 99,000 8,500 198,000 201,000 18,600 32,000 33,000 2,800 99,000 101,000 8,700 201,000 204,000 18,900 33,000 34,000 2,900 101,000 103,000 8,900 204,000 207,000 19,200 34,000 35,000 2,900 103,000 105,000 9,100 207,000 210,000 19,500 35,000 36,000 3,000 105,000 107,000 9,300 210,000 213,000 19,800 36,000 37,000 3,100 107,000 109,000 9,500 213,000 216,000 20,100 37,000 38,000 3,200 109,000 111,000 9,700 216,000 219,000 20,400 38,000 39,000 3,300 111,000 113,000 9,900 219,000 222,000 20,700 39,000 40,000 3,400 113,000 115,000 10,100 222,000 225,000 21,000 40,000 41,000 3,500 115,000 117,000 10,300 225,000 228,000 21,300 41,000 42,000 3,600 117,000 119,000 10,500 228,000 231,000 21,600 42,000 43,000 3,600 119,000 121,000 10,700 231,000 234,000 21,900 43,000 44,000 3,700 121,000 123,000 10,900 234,000 237,000 22,200 44,000 45,000 3,800 123,000 125,000 11,100 237,000 240,000 22,500 45,000 46,000 3,900 125,000 127,000 11,300 240,000 243,000 22,800 46,000 47,000 4,000 127,000 129,000 11,500 243,000 246,000 23,100 47,000 48,000 4,100 129,000 131,000 11,700 246,000 249,000 23,400 48,000 49,000 4,200 131,000 133,000 11,900 249,000 252,000 23,700 49,000 50,000 4,300 133,000 135,000 12,100 252,000 255,000 24,000 50,000 51,000 4,400 135,000 137,000 12,300 255,000 258,000 24,300 (2) 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 yen yen yen 258,000 261,000 24,600 414,000 418,000 45,900 614,000 618,000 76,600 261,000 264,000 24,900 418,000 422,000 46,500 618,000 622,000 77,400 264,000 267,000 25,200 422,000 426,000 47,100 622,000 626,000 78,200 267,000 270,000 25,500 426,000 430,000 47,700 626,000 630,000 79,000 270,000 273,000 25,800 430,000 434,000 48,300 630,000 634,000 79,800 273,000 276,000 26,100 434,000 438,000 48,900 634,000 638,000 80,600 276,000 279,000 26,400 438,000 442,000 49,500 638,000 642,000 81,400 279,000 282,000 26,700 442,000 446,000 50,100 642,000 646,000 82,200 282,000 285,000 27,000 446,000 450,000 50,700 646,000 650,000 83,000 285,000 288,000 27,300 450,000 454,000 51,300 650,000 655,000 83,800 288,000 291,000 27,600 454,000 458,000 51,900 655,000 660,000 84,800 291,000 294,000 27,900 458,000 462,000 52,500 660,000 665,000 85,800 294,000 297,000 28,200 462,000 466,000 53,100 665,000 670,000 86,800 297,000 300,000 28,500 466,000 470,000 53,700 670,000 675,000 87,800 300,000 303,000 28,800 470,000 474,000 54,300 675,000 680,000 88,800 303,000 306,000 29,200 474,000 478,000 54,900 680,000 685,000 89,800 306,000 309,000 29,700 478,000 482,000 55,500 685,000 690,000 90,800 309,000 312,000 30,100 482,000 486,000 56,100 690,000 695,000 91,800 312,000 315,000 30,600 486,000 490,000 56,700 695,000 700,000 92,800 315,000 318,000 31,000 490,000 494,000 57,300 700,000 705,000 93,800 318,000 321,000 31,500 494,000 498,000 57,900 705,000 710,000 94,800 321,000 324,000 31,900 498,000 502,000 58,500 710,000 715,000 95,800 324,000 327,000 32,400 502,000 506,000 59,100 715,000 720,000 96,800 327,000 330,000 32,800 506,000 510,000 59,700 720,000 725,000 97,800 330,000 333,000 33,300 510,000 514,000 60,300 725,000 730,000 98,800 333,000 336,000 33,700 514,000 518,000 60,900 730,000 735,000 99,800 336,000 339,000 34,200 518,000 522,000 61,500 735,000 740,000 100,800 339,000 342,000 34,600 522,000 526,000 62,100 740,000 745,000 101,800 342,000 345,000 35,100 526,000 530,000 62,700 745,000 750,000 102,800 345,000 348,000 35,500 530,000 534,000 63,300 750,000 755,000 103,800 348,000 351,000 36,000 534,000 538,000 63,900 755,000 760,000 104,800 351,000 354,000 36,400 538,000 542,000 64,500 760,000 765,000 105,800 354,000 357,000 36,900 542,000 546,000 65,100 765,000 770,000 106,800 357,000 360,000 37,300 546,000 550,000 65,700 770,000 775,000 107,800 360,000 363,000 37,800 550,000 554,000 66,300 775,000 780,000 108,800 363,000 366,000 38,200 554,000 558,000 66,900 780,000 785,000 109,800 366,000 369,000 38,700 558,000 562,000 67,500 785,000 790,000 110,800 369,000 372,000 39,100 562,000 566,000 68,100 790,000 795,000 111,800 372,000 375,000 39,600 566,000 570,000 68,700 795,000 800,000 112,800 375,000 378,000 40,000 570,000 574,000 69,300 800,000 805,000 113,800 378,000 381,000 40,500 574,000 578,000 69,900 805,000 810,000 114,800 381,000 384,000 40,900 578,000 582,000 70,500 810,000 815,000 115,800 384,000 387,000 41,400 582,000 586,000 71,100 815,000 820,000 116,800 387,000 390,000 41,800 586,000 590,000 71,700 820,000 825,000 117,800 390,000 394,000 42,300 590,000 594,000 72,300 825,000 830,000 118,800 394,000 398,000 42,900 594,000 598,000 72,900 830,000 835,000 119,800 398,000 402,000 43,500 598,000 602,000 73,500 835,000 840,000 120,800 402,000 406,000 44,100 602,000 606,000 74,200 840,000 845,000 121,800 406,000 410,000 44,700 606,000 610,000 75,000 845,000 850,000 122,800 410,000 414,000 45,300 610,000 614,000 75,800 850,000 855,000 123,800 (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 yen yen 855,000 860,000 124,800 955,000 960,000 144,800 2,200,000 3,000,000 The amount calculated by multiplying the taxable salary income amount by 35%, less 281,200 yen 860,000 865,000 125,800 960,000 965,000 145,800 865,000 870,000 126,800 965,000 970,000 146,800 870,000 875,000 127,800 970,000 975,000 147,800 875,000 880,000 128,800 975,000 980,000 148,800 880,000 885,000 129,800 980,000 985,000 149,800 3,000,000 4,000,000 The amount calculated by multiplying the taxable salary income amount by 40%, less 431,200 yen 885,000 890,000 130,800 985,000 990,000 150,800 890,000 895,000 131,800 990,000 995,000 151,800 895,000 900,000 132,800 995,000 1,000,000 152,800 900,000 905,000 133,800 905,000 910,000 134,800 1,000,000 1,500,000 The amount calculated by multiplying the taxable salary income amount by 25%, less 96,200 yen 4,000,000 4,642,000 The amount calculated by multiplying the taxable salary income amount by 45%, less 631,200 yen 910,000 915,000 135,800 915,000 920,000 136,800 920,000 925,000 137,800 925,000 930,000 138,800 930,000 935,000 139,800 1,500,000 2,200,000 The amount calculated by multiplying the taxable salary income amount by 30%, less 171,200 yen 4,642,000 yen 1,457,700 yen 935,000 940,000 140,800 940,000 945,000 141,800 945,000 950,000 142,800 950,000 955,000 143,800 (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 the Calculation of Income Deductions and Tax Amounts for Income Tax for 1967) 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 method of finding the tax amount is 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 in the attached table to this table, found under that attached table according to the amount of salary or other wage for the year: (1) if there are social insurance premiums to be deducted from the amount of salary or other wage for the year, the amount of those premiums; (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 the life insurance premiums prescribed in Article 76, paragraph (1) (Life 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 the sum total of the amount of those life insurance premiums is not more than 25,000 yen: that sum total; (b) if the sum total of the amount of those life insurance premiums exceeds 25,000 yen but is not more than 50,000 yen: the sum total of the amount equivalent to one half of that sum total and 12,500 yen; (c) if the sum total of the amount of those life insurance premiums exceeds 50,000 yen: 37,500 yen; (4) if there is an amount of casualty insurance premiums (meaning the casualty insurance premiums prescribed in Article 77, 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 the amount of those casualty insurance premiums relates to contracts prescribed in Article 77, paragraph (1), item (i) of the New Act: the sum total of those amounts (or 2,000 yen, if that sum total exceeds 2,000 yen); (b) if all of the amount of those casualty insurance premiums relates to contracts prescribed in Article 77, paragraph (1), item (ii) of the New Act: the sum total of those amounts (or 10,000 yen, if that sum total exceeds 10,000 yen); (c) if the amount of those casualty insurance premiums includes both amounts relating to contracts prescribed in Article 77, paragraph (1), item (i) of the New Act and amounts relating to contracts prescribed in item (ii) of that paragraph: the sum total of those amounts (or 10,000 yen, if that sum 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) If the salary income earner's return for deduction for Dependents, etc. states that the Resident is a Person with a Disability, an elderly person, a widow, or a working student (if that working student is a student set forth in Article 2, paragraph (1), item (xxxi), (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), find the amount arrived at when 70,000 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, 70,000 yen for each such Person with a Disability, are deducted from the amount found under (i). (iii) Next, from the amount found under (i) and (ii), (1) if there is a Claimable Spouse declared in the salary income earner's return for deduction for Dependents, etc., (a) where there is a dependent declared in that declaration, deduct the sum total of the amount of the spousal deduction, the amount of the deduction for Dependents under Article 84, 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) where there is no dependent declared in that declaration, deduct the sum total of the amount of the spousal deduction and the amount of the basic personal exemption; (2) if there is no Claimable Spouse declared in the salary income earner's return for deduction for Dependents, etc., (a) where there is a dependent declared in that declaration, (A) except where (B) applies, deduct the sum total of the amount of the deduction for Dependents under Article 84, 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) where that declaration does not state that the provisions of Article 84, paragraph (2) of the New Act apply, deduct the sum total of the amount of the deduction for Dependents under Article 84, 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; (b) where there is no dependent declared in that declaration, deduct the amount of the basic personal exemption; and find the remainder in each case. (iv) Find the applicable row of the "Taxable salary income amount" column according to the remainder found under (iii); the amount stated in the "Tax amount" column of that row is the tax amount sought. (v) When finding the tax amount under (i) through (iv), if the remainder found under (iii) of a Resident whose remainder is 1,000,000 yen or more includes a fraction of less than 1,000 yen, the amount obtained by discarding that fraction is deemed to be the remainder, and if the tax amount of that Resident includes a fraction of less than 100 yen, the amount obtained by 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 256,875 yen Less than 149,500 yen 300,000 301,000 184,000 345,000 346,000 220,000 256,875 257,000 149,500 301,000 302,000 184,800 346,000 347,000 220,800 257,000 258,000 149,600 302,000 303,000 185,600 347,000 348,000 221,600 258,000 259,000 150,400 303,000 304,000 186,400 348,000 349,000 222,400 259,000 260,000 151,200 304,000 305,000 187,200 349,000 350,000 223,200 260,000 261,000 152,000 305,000 306,000 188,000 350,000 351,000 224,000 261,000 262,000 152,800 306,000 307,000 188,800 351,000 352,000 224,800 262,000 263,000 153,600 307,000 308,000 189,600 352,000 353,000 225,600 263,000 264,000 154,400 308,000 309,000 190,400 353,000 354,000 226,400 264,000 265,000 155,200 309,000 310,000 191,200 354,000 355,000 227,200 265,000 266,000 156,000 310,000 311,000 192,000 355,000 356,000 228,000 266,000 267,000 156,800 311,000 312,000 192,800 356,000 357,000 228,800 267,000 268,000 157,600 312,000 313,000 193,600 357,000 358,000 229,600 268,000 269,000 158,400 313,000 314,000 194,400 358,000 359,000 230,400 269,000 270,000 159,200 314,000 315,000 195,200 359,000 360,000 231,200 270,000 271,000 160,000 315,000 316,000 196,000 360,000 361,000 232,000 271,000 272,000 160,800 316,000 317,000 196,800 361,000 362,000 232,800 272,000 273,000 161,600 317,000 318,000 197,600 362,000 363,000 233,600 273,000 274,000 162,400 318,000 319,000 198,400 363,000 364,000 234,400 274,000 275,000 163,200 319,000 320,000 199,200 364,000 365,000 235,200 275,000 276,000 164,000 320,000 321,000 200,000 365,000 366,000 236,000 276,000 277,000 164,800 321,000 322,000 200,800 366,000 367,000 236,800 277,000 278,000 165,600 322,000 323,000 201,600 367,000 368,000 237,600 278,000 279,000 166,400 323,000 324,000 202,400 368,000 369,000 238,400 279,000 280,000 167,200 324,000 325,000 203,200 369,000 370,000 239,200 280,000 281,000 168,000 325,000 326,000 204,000 370,000 371,000 240,000 281,000 282,000 168,800 326,000 327,000 204,800 371,000 372,000 240,800 282,000 283,000 169,600 327,000 328,000 205,600 372,000 373,000 241,600 283,000 284,000 170,400 328,000 329,000 206,400 373,000 374,000 242,400 284,000 285,000 171,200 329,000 330,000 207,200 374,000 375,000 243,200 285,000 286,000 172,000 330,000 331,000 208,000 375,000 376,000 244,000 286,000 287,000 172,800 331,000 332,000 208,800 376,000 377,000 244,800 287,000 288,000 173,600 332,000 333,000 209,600 377,000 378,000 245,600 288,000 289,000 174,400 333,000 334,000 210,400 378,000 379,000 246,400 289,000 290,000 175,200 334,000 335,000 211,200 379,000 380,000 247,200 290,000 291,000 176,000 335,000 336,000 212,000 380,000 381,000 248,000 291,000 292,000 176,800 336,000 337,000 212,800 381,000 382,000 248,800 292,000 293,000 177,600 337,000 338,000 213,600 382,000 383,000 249,600 293,000 294,000 178,400 338,000 339,000 214,400 383,000 384,000 250,400 294,000 295,000 179,200 339,000 340,000 215,200 384,000 385,000 251,200 295,000 296,000 180,000 340,000 341,000 216,000 385,000 386,000 252,000 296,000 297,000 180,800 341,000 342,000 216,800 386,000 387,000 252,800 297,000 298,000 181,600 342,000 343,000 217,600 387,000 388,000 253,600 298,000 299,000 182,400 343,000 344,000 218,400 388,000 389,000 254,400 299,000 300,000 183,200 344,000 345,000 219,200 389,000 390,000 255,200 (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 390,000 391,000 256,000 435,000 436,000 292,000 520,000 522,000 360,000 391,000 392,000 256,800 436,000 437,000 292,800 522,000 524,000 361,600 392,000 393,000 257,600 437,000 438,000 293,600 524,000 526,000 363,200 393,000 394,000 258,400 438,000 439,000 294,400 526,000 528,000 364,800 394,000 395,000 259,200 439,000 440,000 295,200 528,000 530,000 366,400 395,000 396,000 260,000 440,000 442,000 296,000 530,000 532,000 368,000 396,000 397,000 260,800 442,000 444,000 297,600 532,000 534,000 369,600 397,000 398,000 261,600 444,000 446,000 299,200 534,000 536,000 371,200 398,000 399,000 262,400 446,000 448,000 300,800 536,000 538,000 372,800 399,000 400,000 263,200 448,000 450,000 302,400 538,000 540,000 374,400 400,000 401,000 264,000 450,000 452,000 304,000 540,000 542,000 376,000 401,000 402,000 264,800 452,000 454,000 305,600 542,000 544,000 377,600 402,000 403,000 265,600 454,000 456,000 307,200 544,000 546,000 379,200 403,000 404,000 266,400 456,000 458,000 308,800 546,000 548,000 380,800 404,000 405,000 267,200 458,000 460,000 310,400 548,000 550,000 382,400 405,000 406,000 268,000 460,000 462,000 312,000 550,000 552,000 384,000 406,000 407,000 268,800 462,000 464,000 313,600 552,000 554,000 385,600 407,000 408,000 269,600 464,000 466,000 315,200 554,000 556,000 387,200 408,000 409,000 270,400 466,000 468,000 316,800 556,000 558,000 388,800 409,000 410,000 271,200 468,000 470,000 318,400 558,000 560,000 390,400 410,000 411,000 272,000 470,000 472,000 320,000 560,000 562,000 392,000 411,000 412,000 272,800 472,000 474,000 321,600 562,000 564,000 393,600 412,000 413,000 273,600 474,000 476,000 323,200 564,000 566,000 395,200 413,000 414,000 274,400 476,000 478,000 324,800 566,000 568,000 396,800 414,000 415,000 275,200 478,000 480,000 326,400 568,000 570,000 398,400 415,000 416,000 276,000 480,000 482,000 328,000 570,000 572,000 400,000 416,000 417,000 276,800 482,000 484,000 329,600 572,000 574,000 401,600 417,000 418,000 277,600 484,000 486,000 331,200 574,000 576,000 403,200 418,000 419,000 278,400 486,000 488,000 332,800 576,000 578,000 404,800 419,000 420,000 279,200 488,000 490,000 334,400 578,000 580,000 406,400 420,000 421,000 280,000 490,000 492,000 336,000 580,000 582,000 408,000 421,000 422,000 280,800 492,000 494,000 337,600 582,000 584,000 409,600 422,000 423,000 281,600 494,000 496,000 339,200 584,000 586,000 411,200 423,000 424,000 282,400 496,000 498,000 340,800 586,000 588,000 412,800 424,000 425,000 283,200 498,000 500,000 342,400 588,000 590,000 414,400 425,000 426,000 284,000 500,000 502,000 344,000 590,000 592,000 416,000 426,000 427,000 284,800 502,000 504,000 345,600 592,000 594,000 417,600 427,000 428,000 285,600 504,000 506,000 347,200 594,000 596,000 419,200 428,000 429,000 286,400 506,000 508,000 348,800 596,000 598,000 420,800 429,000 430,000 287,200 508,000 510,000 350,400 598,000 600,000 422,400 430,000 431,000 288,000 510,000 512,000 352,000 600,000 602,000 424,000 431,000 432,000 288,800 512,000 514,000 353,600 602,000 604,000 425,600 432,000 433,000 289,600 514,000 516,000 355,200 604,000 606,000 427,200 433,000 434,000 290,400 516,000 518,000 356,800 606,000 608,000 428,800 434,000 435,000 291,200 518,000 520,000 358,400 608,000 610,000 430,400 (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 610,000 612,000 432,000 700,000 702,000 507,000 790,000 792,000 588,000 612,000 614,000 433,600 702,000 704,000 508,800 792,000 794,000 589,800 614,000 616,000 435,200 704,000 706,000 510,600 794,000 796,000 591,600 616,000 618,000 436,800 706,000 708,000 512,400 796,000 798,000 593,400 618,000 620,000 438,400 708,000 710,000 514,200 798,000 800,000 595,200 620,000 622,000 440,000 710,000 712,000 516,000 800,000 802,000 597,000 622,000 624,000 441,600 712,000 714,000 517,800 802,000 804,000 598,800 624,000 626,000 443,200 714,000 716,000 519,600 804,000 806,000 600,600 626,000 628,000 444,800 716,000 718,000 521,400 806,000 808,000 602,400 628,000 630,000 446,400 718,000 720,000 523,200 808,000 810,000 604,200 630,000 632,000 448,000 720,000 722,000 525,000 810,000 812,000 606,000 632,000 634,000 449,600 722,000 724,000 526,800 812,000 814,000 607,800 634,000 636,000 451,200 724,000 726,000 528,600 814,000 816,000 609,600 636,000 638,000 452,800 726,000 728,000 530,400 816,000 818,000 611,400 638,000 640,000 454,400 728,000 730,000 532,200 818,000 820,000 613,200 640,000 642,000 456,000 730,000 732,000 534,000 820,000 822,000 615,000 642,000 644,000 457,600 732,000 734,000 535,800 822,000 824,000 616,800 644,000 646,000 459,200 734,000 736,000 537,600 824,000 826,000 618,600 646,000 648,000 460,800 736,000 738,000 539,400 826,000 828,000 620,400 648,000 650,000 462,400 738,000 740,000 541,200 828,000 830,000 622,200 650,000 652,000 464,000 740,000 742,000 543,000 830,000 832,000 624,000 652,000 654,000 465,600 742,000 744,000 544,800 832,000 834,000 625,800 654,000 656,000 467,200 744,000 746,000 546,600 834,000 836,000 627,600 656,000 658,000 468,800 746,000 748,000 548,400 836,000 838,000 629,400 658,000 660,000 470,400 748,000 750,000 550,200 838,000 840,000 631,200 660,000 662,000 472,000 750,000 752,000 552,000 840,000 842,000 633,000 662,000 664,000 473,600 752,000 754,000 553,800 842,000 844,000 634,800 664,000 666,000 475,200 754,000 756,000 555,600 844,000 846,000 636,600 666,000 668,000 476,800 756,000 758,000 557,400 846,000 848,000 638,400 668,000 670,000 478,400 758,000 760,000 559,200 848,000 850,000 640,200 670,000 672,000 480,000 760,000 762,000 561,000 850,000 852,000 642,000 672,000 674,000 481,800 762,000 764,000 562,800 852,000 854,000 643,800 674,000 676,000 483,600 764,000 766,000 564,600 854,000 856,000 645,600 676,000 678,000 485,400 766,000 768,000 566,400 856,000 858,000 647,400 678,000 680,000 487,200 768,000 770,000 568,200 858,000 860,000 649,200 680,000 682,000 489,000 770,000 772,000 570,000 860,000 862,000 651,000 682,000 684,000 490,800 772,000 774,000 571,800 862,000 864,000 652,800 684,000 686,000 492,600 774,000 776,000 573,600 864,000 866,000 654,600 686,000 688,000 494,400 776,000 778,000 575,400 866,000 868,000 656,400 688,000 690,000 496,200 778,000 780,000 577,200 868,000 870,000 658,200 690,000 692,000 498,000 780,000 782,000 579,000 870,000 yen or more The amount of salary or other wage less 210,000 yen 692,000 694,000 499,800 782,000 784,000 580,800 694,000 696,000 501,600 784,000 786,000 582,600 696,000 698,000 503,400 786,000 788,000 584,400 698,000 700,000 505,200 788,000 790,000 586,200 (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４２年分の退職所得の源泉徴収税額表） suppl-3421-20/appdx-6 · https://japanlaw.org/ja/income-tax-act/suppl-3421-20/appdx-6 · https://japanlaw.org/l/340AC0000000033/suppl-3421-20/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 ４，０００円未満 ０ １０２，０００ １０４，０００ ４，４００ ２７４，０００ ２７８，０００ １２，５００ ４，０００ ６，０００ １００ １０４，０００ １０６，０００ ４，５００ ２７８，０００ ２８２，０００ １２，７００ ６，０００ ８，０００ ２００ １０６，０００ １０８，０００ ４，６００ ２８２，０００ ２８６，０００ １２，９００ ８，０００ １０，０００ ３００ １０８，０００ １１０，０００ ４，７００ ２８６，０００ ２９０，０００ １３，１００ １０，０００ １２，０００ ４００ １１０，０００ １１２，０００ ４，８００ ２９０，０００ ２９４，０００ １３，３００ １２，０００ １４，０００ ５００ １１２，０００ １１４，０００ ４，９００ ２９４，０００ ２９８，０００ １３，５００ １４，０００ １６，０００ ６００ １１４，０００ １１６，０００ ５，０００ ２９８，０００ ３０２，０００ １３，７００ １６，０００ １８，０００ ７００ １１６，０００ １１８，０００ ５，１００ ３０２，０００ ３０６，０００ １３，９００ １８，０００ ２０，０００ ７００ １１８，０００ １２０，０００ ５，１００ ３０６，０００ ３１０，０００ １４，１００ ２０，０００ ２２，０００ ８００ １２０，０００ １２２，０００ ５，２００ ３１０，０００ ３１４，０００ １４，３００ ２２，０００ ２４，０００ ９００ １２２，０００ １２４，０００ ５，３００ ３１４，０００ ３１８，０００ １４，５００ ２４，０００ ２６，０００ １，０００ １２４，０００ １２６，０００ ５，４００ ３１８，０００ ３２２，０００ １４，７００ ２６，０００ ２８，０００ １，１００ １２６，０００ １２８，０００ ５，５００ ３２２，０００ ３２６，０００ １４，９００ ２８，０００ ３０，０００ １，２００ １２８，０００ １３０，０００ ５，６００ ３２６，０００ ３３０，０００ １５，１００ ３０，０００ ３２，０００ １，３００ １３０，０００ １３４，０００ ５，７００ ３３０，０００ ３３４，０００ １５，３００ ３２，０００ ３４，０００ １，４００ １３４，０００ １３８，０００ ５，８００ ３３４，０００ ３３８，０００ １５，５００ ３４，０００ ３６，０００ １，４００ １３８，０００ １４２，０００ ６，０００ ３３８，０００ ３４２，０００ １５，７００ ３６，０００ ３８，０００ １，５００ １４２，０００ １４６，０００ ６，２００ ３４２，０００ ３４６，０００ １５，９００ ３８，０００ ４０，０００ １，６００ １４６，０００ １５０，０００ ６，４００ ３４６，０００ ３５０，０００ １６，１００ ４０，０００ ４２，０００ １，７００ １５０，０００ １５４，０００ ６，６００ ３５０，０００ ３５４，０００ １６，３００ ４２，０００ ４４，０００ １，８００ １５４，０００ １５８，０００ ６，７００ ３５４，０００ ３５８，０００ １６，５００ ４４，０００ ４６，０００ １，９００ １５８，０００ １６２，０００ ６，９００ ３５８，０００ ３６２，０００ １６，７００ ４６，０００ ４８，０００ ２，０００ １６２，０００ １６６，０００ ７，１００ ３６２，０００ ３６６，０００ １６，９００ ４８，０００ ５０，０００ ２，１００ １６６，０００ １７０，０００ ７，３００ ３６６，０００ ３７０，０００ １７，１００ ５０，０００ ５２，０００ ２，２００ １７０，０００ １７４，０００ ７，４００ ３７０，０００ ３７４，０００ １７，３００ ５２，０００ ５４，０００ ２，２００ １７４，０００ １７８，０００ ７，６００ ３７４，０００ ３７８，０００ １７，５００ ５４，０００ ５６，０００ ２，３００ １７８，０００ １８２，０００ ７，８００ ３７８，０００ ３８２，０００ １７，７００ ５６，０００ ５８，０００ ２，４００ １８２，０００ １８６，０００ ８，０００ ３８２，０００ ３８６，０００ １７，９００ ５８，０００ ６０，０００ ２，５００ １８６，０００ １９０，０００ ８，１００ ３８６，０００ ３９０，０００ １８，１００ ６０，０００ ６２，０００ ２，６００ １９０，０００ １９４，０００ ８，３００ ３９０，０００ ３９６，０００ １８，３００ ６２，０００ ６４，０００ ２，７００ １９４，０００ １９８，０００ ８，５００ ３９６，０００ ４０２，０００ １８，６００ ６４，０００ ６６，０００ ２，８００ １９８，０００ ２０２，０００ ８，７００ ４０２，０００ ４０８，０００ １８，９００ ６６，０００ ６８，０００ ２，９００ ２０２，０００ ２０６，０００ ８，９００ ４０８，０００ ４１４，０００ １９，２００ ６８，０００ ７０，０００ ２，９００ ２０６，０００ ２１０，０００ ９，１００ ４１４，０００ ４２０，０００ １９，５００ ７０，０００ ７２，０００ ３，０００ ２１０，０００ ２１４，０００ ９，３００ ４２０，０００ ４２６，０００ １９，８００ ７２，０００ ７４，０００ ３，１００ ２１４，０００ ２１８，０００ ９，５００ ４２６，０００ ４３２，０００ ２０，１００ ７４，０００ ７６，０００ ３，２００ ２１８，０００ ２２２，０００ ９，７００ ４３２，０００ ４３８，０００ ２０，４００ ７６，０００ ７８，０００ ３，３００ ２２２，０００ ２２６，０００ ９，９００ ４３８，０００ ４４４，０００ ２０，７００ ７８，０００ ８０，０００ ３，４００ ２２６，０００ ２３０，０００ １０，１００ ４４４，０００ ４５０，０００ ２１，０００ ８０，０００ ８２，０００ ３，５００ ２３０，０００ ２３４，０００ １０，３００ ４５０，０００ ４５６，０００ ２１，３００ ８２，０００ ８４，０００ ３，６００ ２３４，０００ ２３８，０００ １０，５００ ４５６，０００ ４６２，０００ ２１，６００ ８４，０００ ８６，０００ ３，６００ ２３８，０００ ２４２，０００ １０，７００ ４６２，０００ ４６８，０００ ２１，９００ ８６，０００ ８８，０００ ３，７００ ２４２，０００ ２４６，０００ １０，９００ ４６８，０００ ４７４，０００ ２２，２００ ８８，０００ ９０，０００ ３，８００ ２４６，０００ ２５０，０００ １１，１００ ４７４，０００ ４８０，０００ ２２，５００ ９０，０００ ９２，０００ ３，９００ ２５０，０００ ２５４，０００ １１，３００ ４８０，０００ ４８６，０００ ２２，８００ ９２，０００ ９４，０００ ４，０００ ２５４，０００ ２５８，０００ １１，５００ ４８６，０００ ４９２，０００ ２３，１００ ９４，０００ ９６，０００ ４，１００ ２５８，０００ ２６２，０００ １１，７００ ４９２，０００ ４９８，０００ ２３，４００ ９６，０００ ９８，０００ ４，２００ ２６２，０００ ２６６，０００ １１，９００ ４９８，０００ ５０４，０００ ２３，７００ ９８，０００ １００，０００ ４，３００ ２６６，０００ ２７０，０００ １２，１００ ５０４，０００ ５１０，０００ ２４，０００ １００，０００ １０２，０００ ４，４００ ２７０，０００ ２７４，０００ １２，３００ ５１０，０００ ５１６，０００ ２４，３００ （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 ５１６，０００ ５２２，０００ ２４，６００ ８２８，０００ ８３６，０００ ４５，９００ １，２２８，０００ １，２３６，０００ ７６，６００ ５２２，０００ ５２８，０００ ２４，９００ ８３６，０００ ８４４，０００ ４６，５００ １，２３６，０００ １，２４４，０００ ７７，４００ ５２８，０００ ５３４，０００ ２５，２００ ８４４，０００ ８５２，０００ ４７，１００ １，２４４，０００ １，２５２，０００ ７８，２００ ５３４，０００ ５４０，０００ ２５，５００ ８５２，０００ ８６０，０００ ４７，７００ １，２５２，０００ １，２６０，０００ ７９，０００ ５４０，０００ ５４６，０００ ２５，８００ ８６０，０００ ８６８，０００ ４８，３００ １，２６０，０００ １，２６８，０００ ７９，８００ ５４６，０００ ５５２，０００ ２６，１００ ８６８，０００ ８７６，０００ ４８，９００ １，２６８，０００ １，２７６，０００ ８０，６００ ５５２，０００ ５５８，０００ ２６，４００ ８７６，０００ ８８４，０００ ４９，５００ １，２７６，０００ １，２８４，０００ ８１，４００ ５５８，０００ ５６４，０００ ２６，７００ ８８４，０００ ８９２，０００ ５０，１００ １，２８４，０００ １，２９２，０００ ８２，２００ ５６４，０００ ５７０，０００ ２７，０００ ８９２，０００ ９００，０００ ５０，７００ １，２９２，０００ １，３００，０００ ８３，０００ ５７０，０００ ５７６，０００ ２７，３００ ９００，０００ ９０８，０００ ５１，３００ １，３００，０００ １，３１０，０００ ８３，８００ ５７６，０００ ５８２，０００ ２７，６００ ９０８，０００ ９１６，０００ ５１，９００ １，３１０，０００ １，３２０，０００ ８４，８００ ５８２，０００ ５８８，０００ ２７，９００ ９１６，０００ ９２４，０００ ５２，５００ １，３２０，０００ １，３３０，０００ ８５，８００ ５８８，０００ ５９４，０００ ２８，２００ ９２４，０００ ９３２，０００ ５３，１００ １，３３０，０００ １，３４０，０００ ８６，８００ ５９４，０００ ６００，０００ ２８，５００ ９３２，０００ ９４０，０００ ５３，７００ １，３４０，０００ １，３５０，０００ ８７，８００ ６００，０００ ６０６，０００ ２８，８００ ９４０，０００ ９４８，０００ ５４，３００ １，３５０，０００ １，３６０，０００ ８８，８００ ６０６，０００ ６１２，０００ ２９，２００ ９４８，０００ ９５６，０００ ５４，９００ １，３６０，０００ １，３７０，０００ ８９，８００ ６１２，０００ ６１８，０００ ２９，７００ ９５６，０００ ９６４，０００ ５５，５００ １，３７０，０００ １，３８０，０００ ９０，８００ ６１８，０００ ６２４，０００ ３０，１００ ９６４，０００ ９７２，０００ ５６，１００ １，３８０，０００ １，３９０，０００ ９１，８００ ６２４，０００ ６３０，０００ ３０，６００ ９７２，０００ ９８０，０００ ５６，７００ １，３９０，０００ １，４００，０００ ９２，８００ ６３０，０００ ６３６，０００ ３１，０００ ９８０，０００ ９８８，０００ ５７，３００ １，４００，０００ １，４１０，０００ ９３，８００ ６３６，０００ ６４２，０００ ３１，５００ ９８８，０００ ９９６，０００ ５７，９００ １，４１０，０００ １，４２０，０００ ９４，８００ ６４２，０００ ６４８，０００ ３１，９００ ９９６，０００ １，００４，０００ ５８，５００ １，４２０，０００ １，４３０，０００ ９５，８００ ６４８，０００ ６５４，０００ ３２，４００ １，００４，０００ １，０１２，０００ ５９，１００ １，４３０，０００ １，４４０，０００ ９６，８００ ６５４，０００ ６６０，０００ ３２，８００ １，０１２，０００ １，０２０，０００ ５９，７００ １，４４０，０００ １，４５０，０００ ９７，８００ ６６０，０００ ６６６，０００ ３３，３００ １，０２０，０００ １，０２８，０００ ６０，３００ １，４５０，０００ １，４６０，０００ ９８，８００ ６６６，０００ ６７２，０００ ３３，７００ １，０２８，０００ １，０３６，０００ ６０，９００ １，４６０，０００ １，４７０，０００ ９９，８００ ６７２，０００ ６７８，０００ ３４，２００ １，０３６，０００ １，０４４，０００ ６１，５００ １，４７０，０００ １，４８０，０００ １００，８００ ６７８，０００ ６８４，０００ ３４，６００ １，０４４，０００ １，０５２，０００ ６２，１００ １，４８０，０００ １，４９０，０００ １０１，８００ ６８４，０００ ６９０，０００ ３５，１００ １，０５２，０００ １，０６０，０００ ６２，７００ １，４９０，０００ １，５００，０００ １０２，８００ ６９０，０００ ６９６，０００ ３５，５００ １，０６０，０００ １，０６８，０００ ６３，３００ １，５００，０００ １，５１０，０００ １０３，８００ ６９６，０００ ７０２，０００ ３６，０００ １，０６８，０００ １，０７６，０００ ６３，９００ １，５１０，０００ １，５２０，０００ １０４，８００ ７０２，０００ ７０８，０００ ３６，４００ １，０７６，０００ １，０８４，０００ ６４，５００ １，５２０，０００ １，５３０，０００ １０５，８００ ７０８，０００ ７１４，０００ ３６，９００ １，０８４，０００ １，０９２，０００ ６５，１００ １，５３０，０００ １，５４０，０００ １０６，８００ ７１４，０００ ７２０，０００ ３７，３００ １，０９２，０００ １，１００，０００ ６５，７００ １，５４０，０００ １，５５０，０００ １０７，８００ ７２０，０００ ７２６，０００ ３７，８００ １，１００，０００ １，１０８，０００ ６６，３００ １，５５０，０００ １，５６０，０００ １０８，８００ ７２６，０００ ７３２，０００ ３８，２００ １，１０８，０００ １，１１６，０００ ６６，９００ １，５６０，０００ １，５７０，０００ １０９，８００ ７３２，０００ ７３８，０００ ３８，７００ １，１１６，０００ １，１２４，０００ ６７，５００ １，５７０，０００ １，５８０，０００ １１０，８００ ７３８，０００ ７４４，０００ ３９，１００ １，１２４，０００ １，１３２，０００ ６８，１００ １，５８０，０００ １，５９０，０００ １１１，８００ ７４４，０００ ７５０，０００ ３９，６００ １，１３２，０００ １，１４０，０００ ６８，７００ １，５９０，０００ １，６００，０００ １１２，８００ ７５０，０００ ７５６，０００ ４０，０００ １，１４０，０００ １，１４８，０００ ６９，３００ １，６００，０００ １，６１０，０００ １１３，８００ ７５６，０００ ７６２，０００ ４０，５００ １，１４８，０００ １，１５６，０００ ６９，９００ １，６１０，０００ １，６２０，０００ １１４，８００ ７６２，０００ ７６８，０００ ４０，９００ １，１５６，０００ １，１６４，０００ ７０，５００ １，６２０，０００ １，６３０，０００ １１５，８００ ７６８，０００ ７７４，０００ ４１，４００ １，１６４，０００ １，１７２，０００ ７１，１００ １，６３０，０００ １，６４０，０００ １１６，８００ ７７４，０００ ７８０，０００ ４１，８００ １，１７２，０００ １，１８０，０００ ７１，７００ １，６４０，０００ １，６５０，０００ １１７，８００ ７８０，０００ ７８８，０００ ４２，３００ １，１８０，０００ １，１８８，０００ ７２，３００ １，６５０，０００ １，６６０，０００ １１８，８００ ７８８，０００ ７９６，０００ ４２，９００ １，１８８，０００ １，１９６，０００ ７２，９００ １，６６０，０００ １，６７０，０００ １１９，８００ ７９６，０００ ８０４，０００ ４３，５００ １，１９６，０００ １，２０４，０００ ７３，５００ １，６７０，０００ １，６８０，０００ １２０，８００ ８０４，０００ ８１２，０００ ４４，１００ １，２０４，０００ １，２１２，０００ ７４，２００ １，６８０，０００ １，６９０，０００ １２１，８００ ８１２，０００ ８２０，０００ ４４，７００ １，２１２，０００ １，２２０，０００ ７５，０００ １，６９０，０００ １，７００，０００ １２２，８００ ８２０，０００ ８２８，０００ ４５，３００ １，２２０，０００ １，２２８，０００ ７５，８００ １，７００，０００ １，７１０，０００ １２３，８００ （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 １，７１０，０００ １，７２０，０００ １２４，８００ ２，０００，０００ ３，０００，０００ 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９６，２００円を控除した金額 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１，４３１，２００円を控除した金額 １，７２０，０００ １，７３０，０００ １２５，８００ １，７３０，０００ １，７４０，０００ １２６，８００ １，７４０，０００ １，７５０，０００ １２７，８００ １，７５０，０００ １，７６０，０００ １２８，８００ １，７６０，０００ １，７７０，０００ １２９，８００ ３，０００，０００ ４，４００，０００ 退職所得控除額控除後の退職手当等の金額に１５％を乗じて算出した金額から１７１，２００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２，４３１，２００円を控除した金額 １，７７０，０００ １，７８０，０００ １３０，８００ １，７８０，０００ １，７９０，０００ １３１，８００ １，７９０，０００ １，８００，０００ １３２，８００ １，８００，０００ １，８１０，０００ １３３，８００ １，８１０，０００ １，８２０，０００ １３４，８００ ４，４００，０００ ６，０００，０００ 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２８１，２００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３，９３１，２００円を控除した金額 １，８２０，０００ １，８３０，０００ １３５，８００ １，８３０，０００ １，８４０，０００ １３６，８００ １，８４０，０００ １，８５０，０００ １３７，８００ １，８５０，０００ １，８６０，０００ １３８，８００ １，８６０，０００ １，８７０，０００ １３９，８００ 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４３１，２００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６，１８１，２００円を控除した金額 １，８７０，０００ １，８８０，０００ １４０，８００ １，８８０，０００ １，８９０，０００ １４１，８００ １，８９０，０００ １，９００，０００ １４２，８００ １，９００，０００ １，９１０，０００ １４３，８００ １，９１０，０００ １，９２０，０００ １４４，８００ 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６３１，２００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９，１８１，２００円を控除した金額 １，９２０，０００ １，９３０，０００ １４５，８００ １，９３０，０００ １，９４０，０００ １４６，８００ １，９４０，０００ １，９５０，０００ １４７，８００ １，９５０，０００ １，９６０，０００ １４８，８００ １，９６０，０００ １，９７０，０００ １４９，８００ 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９３１，２００円を控除した金額 １，９７０，０００ １，９８０，０００ １５０，８００ １，９８０，０００ １，９９０，０００ １５１，８００ １，９９０，０００ ２，０００，０００ １５２，８００ （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、退職手当等の金額から新法別表第八の附表により新法第三十条第三項第一号（退職所得控除額）に規定する勤続年数に準ずる勤続年数及び同条第四項第二号に掲げる場合に該当するかどうかに応じて求めた同表の退職所得控除額を控除した金額を求め、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１，０００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１００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 Less than 4,000 yen 0 102,000 104,000 4,400 274,000 278,000 12,500 4,000 6,000 100 104,000 106,000 4,500 278,000 282,000 12,700 6,000 8,000 200 106,000 108,000 4,600 282,000 286,000 12,900 8,000 10,000 300 108,000 110,000 4,700 286,000 290,000 13,100 10,000 12,000 400 110,000 112,000 4,800 290,000 294,000 13,300 12,000 14,000 500 112,000 114,000 4,900 294,000 298,000 13,500 14,000 16,000 600 114,000 116,000 5,000 298,000 302,000 13,700 16,000 18,000 700 116,000 118,000 5,100 302,000 306,000 13,900 18,000 20,000 700 118,000 120,000 5,100 306,000 310,000 14,100 20,000 22,000 800 120,000 122,000 5,200 310,000 314,000 14,300 22,000 24,000 900 122,000 124,000 5,300 314,000 318,000 14,500 24,000 26,000 1,000 124,000 126,000 5,400 318,000 322,000 14,700 26,000 28,000 1,100 126,000 128,000 5,500 322,000 326,000 14,900 28,000 30,000 1,200 128,000 130,000 5,600 326,000 330,000 15,100 30,000 32,000 1,300 130,000 134,000 5,700 330,000 334,000 15,300 32,000 34,000 1,400 134,000 138,000 5,800 334,000 338,000 15,500 34,000 36,000 1,400 138,000 142,000 6,000 338,000 342,000 15,700 36,000 38,000 1,500 142,000 146,000 6,200 342,000 346,000 15,900 38,000 40,000 1,600 146,000 150,000 6,400 346,000 350,000 16,100 40,000 42,000 1,700 150,000 154,000 6,600 350,000 354,000 16,300 42,000 44,000 1,800 154,000 158,000 6,700 354,000 358,000 16,500 44,000 46,000 1,900 158,000 162,000 6,900 358,000 362,000 16,700 46,000 48,000 2,000 162,000 166,000 7,100 362,000 366,000 16,900 48,000 50,000 2,100 166,000 170,000 7,300 366,000 370,000 17,100 50,000 52,000 2,200 170,000 174,000 7,400 370,000 374,000 17,300 52,000 54,000 2,200 174,000 178,000 7,600 374,000 378,000 17,500 54,000 56,000 2,300 178,000 182,000 7,800 378,000 382,000 17,700 56,000 58,000 2,400 182,000 186,000 8,000 382,000 386,000 17,900 58,000 60,000 2,500 186,000 190,000 8,100 386,000 390,000 18,100 60,000 62,000 2,600 190,000 194,000 8,300 390,000 396,000 18,300 62,000 64,000 2,700 194,000 198,000 8,500 396,000 402,000 18,600 64,000 66,000 2,800 198,000 202,000 8,700 402,000 408,000 18,900 66,000 68,000 2,900 202,000 206,000 8,900 408,000 414,000 19,200 68,000 70,000 2,900 206,000 210,000 9,100 414,000 420,000 19,500 70,000 72,000 3,000 210,000 214,000 9,300 420,000 426,000 19,800 72,000 74,000 3,100 214,000 218,000 9,500 426,000 432,000 20,100 74,000 76,000 3,200 218,000 222,000 9,700 432,000 438,000 20,400 76,000 78,000 3,300 222,000 226,000 9,900 438,000 444,000 20,700 78,000 80,000 3,400 226,000 230,000 10,100 444,000 450,000 21,000 80,000 82,000 3,500 230,000 234,000 10,300 450,000 456,000 21,300 82,000 84,000 3,600 234,000 238,000 10,500 456,000 462,000 21,600 84,000 86,000 3,600 238,000 242,000 10,700 462,000 468,000 21,900 86,000 88,000 3,700 242,000 246,000 10,900 468,000 474,000 22,200 88,000 90,000 3,800 246,000 250,000 11,100 474,000 480,000 22,500 90,000 92,000 3,900 250,000 254,000 11,300 480,000 486,000 22,800 92,000 94,000 4,000 254,000 258,000 11,500 486,000 492,000 23,100 94,000 96,000 4,100 258,000 262,000 11,700 492,000 498,000 23,400 96,000 98,000 4,200 262,000 266,000 11,900 498,000 504,000 23,700 98,000 100,000 4,300 266,000 270,000 12,100 504,000 510,000 24,000 100,000 102,000 4,400 270,000 274,000 12,300 510,000 516,000 24,300 (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 516,000 522,000 24,600 828,000 836,000 45,900 1,228,000 1,236,000 76,600 522,000 528,000 24,900 836,000 844,000 46,500 1,236,000 1,244,000 77,400 528,000 534,000 25,200 844,000 852,000 47,100 1,244,000 1,252,000 78,200 534,000 540,000 25,500 852,000 860,000 47,700 1,252,000 1,260,000 79,000 540,000 546,000 25,800 860,000 868,000 48,300 1,260,000 1,268,000 79,800 546,000 552,000 26,100 868,000 876,000 48,900 1,268,000 1,276,000 80,600 552,000 558,000 26,400 876,000 884,000 49,500 1,276,000 1,284,000 81,400 558,000 564,000 26,700 884,000 892,000 50,100 1,284,000 1,292,000 82,200 564,000 570,000 27,000 892,000 900,000 50,700 1,292,000 1,300,000 83,000 570,000 576,000 27,300 900,000 908,000 51,300 1,300,000 1,310,000 83,800 576,000 582,000 27,600 908,000 916,000 51,900 1,310,000 1,320,000 84,800 582,000 588,000 27,900 916,000 924,000 52,500 1,320,000 1,330,000 85,800 588,000 594,000 28,200 924,000 932,000 53,100 1,330,000 1,340,000 86,800 594,000 600,000 28,500 932,000 940,000 53,700 1,340,000 1,350,000 87,800 600,000 606,000 28,800 940,000 948,000 54,300 1,350,000 1,360,000 88,800 606,000 612,000 29,200 948,000 956,000 54,900 1,360,000 1,370,000 89,800 612,000 618,000 29,700 956,000 964,000 55,500 1,370,000 1,380,000 90,800 618,000 624,000 30,100 964,000 972,000 56,100 1,380,000 1,390,000 91,800 624,000 630,000 30,600 972,000 980,000 56,700 1,390,000 1,400,000 92,800 630,000 636,000 31,000 980,000 988,000 57,300 1,400,000 1,410,000 93,800 636,000 642,000 31,500 988,000 996,000 57,900 1,410,000 1,420,000 94,800 642,000 648,000 31,900 996,000 1,004,000 58,500 1,420,000 1,430,000 95,800 648,000 654,000 32,400 1,004,000 1,012,000 59,100 1,430,000 1,440,000 96,800 654,000 660,000 32,800 1,012,000 1,020,000 59,700 1,440,000 1,450,000 97,800 660,000 666,000 33,300 1,020,000 1,028,000 60,300 1,450,000 1,460,000 98,800 666,000 672,000 33,700 1,028,000 1,036,000 60,900 1,460,000 1,470,000 99,800 672,000 678,000 34,200 1,036,000 1,044,000 61,500 1,470,000 1,480,000 100,800 678,000 684,000 34,600 1,044,000 1,052,000 62,100 1,480,000 1,490,000 101,800 684,000 690,000 35,100 1,052,000 1,060,000 62,700 1,490,000 1,500,000 102,800 690,000 696,000 35,500 1,060,000 1,068,000 63,300 1,500,000 1,510,000 103,800 696,000 702,000 36,000 1,068,000 1,076,000 63,900 1,510,000 1,520,000 104,800 702,000 708,000 36,400 1,076,000 1,084,000 64,500 1,520,000 1,530,000 105,800 708,000 714,000 36,900 1,084,000 1,092,000 65,100 1,530,000 1,540,000 106,800 714,000 720,000 37,300 1,092,000 1,100,000 65,700 1,540,000 1,550,000 107,800 720,000 726,000 37,800 1,100,000 1,108,000 66,300 1,550,000 1,560,000 108,800 726,000 732,000 38,200 1,108,000 1,116,000 66,900 1,560,000 1,570,000 109,800 732,000 738,000 38,700 1,116,000 1,124,000 67,500 1,570,000 1,580,000 110,800 738,000 744,000 39,100 1,124,000 1,132,000 68,100 1,580,000 1,590,000 111,800 744,000 750,000 39,600 1,132,000 1,140,000 68,700 1,590,000 1,600,000 112,800 750,000 756,000 40,000 1,140,000 1,148,000 69,300 1,600,000 1,610,000 113,800 756,000 762,000 40,500 1,148,000 1,156,000 69,900 1,610,000 1,620,000 114,800 762,000 768,000 40,900 1,156,000 1,164,000 70,500 1,620,000 1,630,000 115,800 768,000 774,000 41,400 1,164,000 1,172,000 71,100 1,630,000 1,640,000 116,800 774,000 780,000 41,800 1,172,000 1,180,000 71,700 1,640,000 1,650,000 117,800 780,000 788,000 42,300 1,180,000 1,188,000 72,300 1,650,000 1,660,000 118,800 788,000 796,000 42,900 1,188,000 1,196,000 72,900 1,660,000 1,670,000 119,800 796,000 804,000 43,500 1,196,000 1,204,000 73,500 1,670,000 1,680,000 120,800 804,000 812,000 44,100 1,204,000 1,212,000 74,200 1,680,000 1,690,000 121,800 812,000 820,000 44,700 1,212,000 1,220,000 75,000 1,690,000 1,700,000 122,800 820,000 828,000 45,300 1,220,000 1,228,000 75,800 1,700,000 1,710,000 123,800 (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 1,710,000 1,720,000 124,800 2,000,000 3,000,000 The amount arrived at by deducting 96,200 yen from the amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 12.5% 20,000,000 40,000,000 The amount arrived at by deducting 1,431,200 yen from the amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 27.5% 1,720,000 1,730,000 125,800 1,730,000 1,740,000 126,800 1,740,000 1,750,000 127,800 1,750,000 1,760,000 128,800 1,760,000 1,770,000 129,800 3,000,000 4,400,000 The amount arrived at by deducting 171,200 yen from the amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 15% 40,000,000 60,000,000 The amount arrived at by deducting 2,431,200 yen from the amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 30% 1,770,000 1,780,000 130,800 1,780,000 1,790,000 131,800 1,790,000 1,800,000 132,800 1,800,000 1,810,000 133,800 1,810,000 1,820,000 134,800 4,400,000 6,000,000 The amount arrived at by deducting 281,200 yen from the amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 17.5% 60,000,000 90,000,000 The amount arrived at by deducting 3,931,200 yen from the amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 32.5% 1,820,000 1,830,000 135,800 1,830,000 1,840,000 136,800 1,840,000 1,850,000 137,800 1,850,000 1,860,000 138,800 1,860,000 1,870,000 139,800 6,000,000 8,000,000 The amount arrived at by deducting 431,200 yen from the amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 20% 90,000,000 120,000,000 The amount arrived at by deducting 6,181,200 yen from the amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 35% 1,870,000 1,880,000 140,800 1,880,000 1,890,000 141,800 1,890,000 1,900,000 142,800 1,900,000 1,910,000 143,800 1,910,000 1,920,000 144,800 8,000,000 12,000,000 The amount arrived at by deducting 631,200 yen from the amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 22.5% 120,000,000 yen or more The amount arrived at by deducting 9,181,200 yen from the amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 37.5% 1,920,000 1,930,000 145,800 1,930,000 1,940,000 146,800 1,940,000 1,950,000 147,800 1,950,000 1,960,000 148,800 1,960,000 1,970,000 149,800 12,000,000 20,000,000 The amount arrived at by deducting 931,200 yen from the amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 25% 1,970,000 1,980,000 150,800 1,980,000 1,990,000 151,800 1,990,000 2,000,000 152,800 (Note) In this table, "amount of severance pay or other such compensation after the retirement income deduction" means the balance remaining after deducting the retirement income deduction prescribed in Article 201, paragraph (2) (Amount of Tax 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 arrived at by deducting, from the amount of severance pay or other such compensation, the retirement income deduction in the attached table to Appended Table VIII of the New Act, found by means of that attached table according to the years of service equivalent to the years of service prescribed in Article 30, paragraph (3), item (i) (Retirement Income Deduction) of the New Act and according to whether the case falls under the case set forth in paragraph (4), item (ii) of that Article; next, according to that amount, find the applicable row in the "Amount of severance pay or other such compensation after the retirement income deduction" column; the amount entered in the "Tax amount" column of that row is the tax amount sought. In this case, if the 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 1,000 yen, the amount after deducting from the amount of severance pay or other such compensation after the retirement income deduction the amount calculated by multiplying the amount of that fraction by 2 is deemed to be the amount of severance pay or other such compensation after the retirement income deduction, and if that Resident's tax amount includes a fraction of less than 100 yen, the amount arrived at by rounding down that fraction is the tax amount sought. machine translation, not official --- ## Cites - suppl-3421-20/art-3/par-1: 第二十八条第三項第一号 → 所得税法 第二十八条第三項第一号 (Article 28, paragraph (3), item (i)), art-28/par-3/item-1 — https://japanlaw.org/ja/income-tax-act/art-28/par-3/item-1 · https://japanlaw.org/l/340AC0000000033/art-28/par-3/item-1 - suppl-3421-20/art-3/par-1: 第二十八条第三項第二号 → 所得税法 第二十八条第三項第二号 (Article 28, paragraph (3), item (ii)), art-28/par-3/item-2 — https://japanlaw.org/ja/income-tax-act/art-28/par-3/item-2 · https://japanlaw.org/l/340AC0000000033/art-28/par-3/item-2 - suppl-3421-20/art-3/par-1: 第二十八条第三項第三号 → 所得税法 第二十八条第三項第三号 (Article 28, paragraph (3), item (iii)), art-28/par-3/item-3 — https://japanlaw.org/ja/income-tax-act/art-28/par-3/item-3 · https://japanlaw.org/l/340AC0000000033/art-28/par-3/item-3 - suppl-3421-20/art-3/par-1: 第八十三条第一項 → 所得税法 第八十三条第一項 (Article 83, paragraph (1)), art-83/par-1 — https://japanlaw.org/ja/income-tax-act/art-83/par-1 · https://japanlaw.org/l/340AC0000000033/art-83/par-1 - suppl-3421-20/art-3/par-1: 第八十四条第一項 → 所得税法 第八十四条第一項 (Article 84, paragraph (1)), art-84/par-1 — https://japanlaw.org/ja/income-tax-act/art-84/par-1 · https://japanlaw.org/l/340AC0000000033/art-84/par-1 - suppl-3421-20/art-3/par-1: 第八十六条第一項 → 所得税法 第八十六条第一項 (Article 86, paragraph (1)), art-86/par-1 — https://japanlaw.org/ja/income-tax-act/art-86/par-1 · https://japanlaw.org/l/340AC0000000033/art-86/par-1 - suppl-3421-20/art-3/par-1: 第九十条第二項 → 所得税法 第九十条第二項 (Article 90, paragraph (2)), art-90/par-2 — https://japanlaw.org/ja/income-tax-act/art-90/par-2 · https://japanlaw.org/l/340AC0000000033/art-90/par-2 - suppl-3421-20/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-3421-20/art-3/par-1: 所得税法の一部を改正する法律（昭和四十二年法律第二十号。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-3421-20/appdx-1 — https://japanlaw.org/ja/income-tax-act/suppl-3421-20/appdx-1 · https://japanlaw.org/l/340AC0000000033/suppl-3421-20/appdx-1 - suppl-3421-20/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-3421-20/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-3421-20/appdx-5 — https://japanlaw.org/ja/income-tax-act/suppl-3421-20/appdx-5 · https://japanlaw.org/l/340AC0000000033/suppl-3421-20/appdx-5 - suppl-3421-20/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-3421-20/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-3421-20/appdx-6 — https://japanlaw.org/ja/income-tax-act/suppl-3421-20/appdx-6 · https://japanlaw.org/l/340AC0000000033/suppl-3421-20/appdx-6 - suppl-3421-20/art-3/par-2: 新法第九十条第一項第一号 → 所得税法 第九十条第一項第一号 (Article 90, paragraph (1), item (i)), art-90/par-1/item-1 — https://japanlaw.org/ja/income-tax-act/art-90/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/art-90/par-1/item-1 - suppl-3421-20/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-3421-20/appdx-1 — https://japanlaw.org/ja/income-tax-act/suppl-3421-20/appdx-1 · https://japanlaw.org/l/340AC0000000033/suppl-3421-20/appdx-1 - suppl-3421-20/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-3421-20/appdx-2 — https://japanlaw.org/ja/income-tax-act/suppl-3421-20/appdx-2 · https://japanlaw.org/l/340AC0000000033/suppl-3421-20/appdx-2 - suppl-3421-20/art-3/par-2/item-3: 新法第九十条第一項第一号 → 所得税法 第九十条第一項第一号 (Article 90, paragraph (1), item (i)), art-90/par-1/item-1 — https://japanlaw.org/ja/income-tax-act/art-90/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/art-90/par-1/item-1 - suppl-3421-20/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-3421-20/appdx-1 — https://japanlaw.org/ja/income-tax-act/suppl-3421-20/appdx-1 · https://japanlaw.org/l/340AC0000000033/suppl-3421-20/appdx-1 - suppl-3421-20/art-4/par-1: 新法第五条第三項 → 所得税法 第五条第三項 (Article 5, paragraph (3)), art-5/par-3 — https://japanlaw.org/ja/income-tax-act/art-5/par-3 · https://japanlaw.org/l/340AC0000000033/art-5/par-3 - suppl-3421-20/art-4/par-1: 第七条第一項第四号 → 所得税法 第七条第一項第四号 (Article 7, paragraph (1), item (iv)), art-7/par-1/item-4 — https://japanlaw.org/ja/income-tax-act/art-7/par-1/item-4 · https://japanlaw.org/l/340AC0000000033/art-7/par-1/item-4 - suppl-3421-20/art-4/par-1: 第百七十四条 → 所得税法 第百七十四条 (Article 174), art-174 — https://japanlaw.org/ja/income-tax-act/art-174 · https://japanlaw.org/l/340AC0000000033/art-174 - suppl-3421-20/art-4/par-1: 第百七十五条 → 所得税法 第百七十五条 (Article 175), art-175 — https://japanlaw.org/ja/income-tax-act/art-175 · https://japanlaw.org/l/340AC0000000033/art-175 - suppl-3421-20/art-4/par-1: 第二百十二条第三項 → 所得税法 第二百十二条第三項 (Article 212, paragraph (3)), art-212/par-3 — https://japanlaw.org/ja/income-tax-act/art-212/par-3 · https://japanlaw.org/l/340AC0000000033/art-212/par-3 - suppl-3421-20/art-4/par-1: 第二百十三条第二項 → 所得税法 第二百十三条第二項 (Article 213, paragraph (2)), art-213/par-2 — https://japanlaw.org/ja/income-tax-act/art-213/par-2 · https://japanlaw.org/l/340AC0000000033/art-213/par-2 - suppl-3421-20/art-4/par-1: 新法第百七十四条第五号 → 所得税法 第百七十四条第一項第五号 (Article 174, paragraph (1), item (v)), art-174/par-1/item-5 — https://japanlaw.org/ja/income-tax-act/art-174/par-1/item-5 · https://japanlaw.org/l/340AC0000000033/art-174/par-1/item-5 - suppl-3421-20/art-5/par-1: 新法第九条第一項第十五号 → 所得税法 第九条第一項第十五号 (Article 9, paragraph (1), item (xv)), art-9/par-1/item-15 — https://japanlaw.org/ja/income-tax-act/art-9/par-1/item-15 · https://japanlaw.org/l/340AC0000000033/art-9/par-1/item-15 - suppl-3421-20/art-5/par-1: 第十六号 → 所得税法 第九条第一項第十七号 (Article 9, paragraph (1), item (xvii)), art-9/par-1/item-17 — https://japanlaw.org/ja/income-tax-act/art-9/par-1/item-17 · https://japanlaw.org/l/340AC0000000033/art-9/par-1/item-17 - suppl-3421-20/art-5/par-1: 第二十五条第一項第三号 → 所得税法 第二十五条第一項第四号 (Article 25, paragraph (1), item (iv)), art-25/par-1/item-4 — https://japanlaw.org/ja/income-tax-act/art-25/par-1/item-4 · https://japanlaw.org/l/340AC0000000033/art-25/par-1/item-4 - suppl-3421-20/art-5/par-1: 第四号 → 所得税法 第二十五条第一項第五号 (Article 25, paragraph (1), item (v)), art-25/par-1/item-5 — https://japanlaw.org/ja/income-tax-act/art-25/par-1/item-5 · https://japanlaw.org/l/340AC0000000033/art-25/par-1/item-5 - suppl-3421-20/art-6/par-1: 新法第十条第一項 → 所得税法 第十条第一項 (Article 10, paragraph (1)), art-10/par-1 — https://japanlaw.org/ja/income-tax-act/art-10/par-1 · https://japanlaw.org/l/340AC0000000033/art-10/par-1 - suppl-3421-20/art-6/par-2: 新法第十条第三項第四号 → 所得税法 第十条第三項第四号 (Article 10, paragraph (3), item (iv)), art-10/par-3/item-4 — https://japanlaw.org/ja/income-tax-act/art-10/par-3/item-4 · https://japanlaw.org/l/340AC0000000033/art-10/par-3/item-4 - suppl-3421-20/art-6/par-2: 同項 → 所得税法 第十条第三項 (Article 10, paragraph (3)), art-10/par-3 — https://japanlaw.org/ja/income-tax-act/art-10/par-3 · https://japanlaw.org/l/340AC0000000033/art-10/par-3 - suppl-3421-20/art-7/par-1: 新法第五十七条第一項 → 所得税法 第五十七条第一項 (Article 57, paragraph (1)), art-57/par-1 — https://japanlaw.org/ja/income-tax-act/art-57/par-1 · https://japanlaw.org/l/340AC0000000033/art-57/par-1 - suppl-3421-20/art-7/par-1: 第二項 → 所得税法 第五十七条第二項 (Article 57, paragraph (2)), art-57/par-2 — https://japanlaw.org/ja/income-tax-act/art-57/par-2 · https://japanlaw.org/l/340AC0000000033/art-57/par-2 - suppl-3421-20/art-8/par-1: 新法第六十七条の二 → 所得税法 第六十七条の二 (Article 67-2), art-67-2 — https://japanlaw.org/ja/income-tax-act/art-67-2 · https://japanlaw.org/l/340AC0000000033/art-67-2 - suppl-3421-20/art-9/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-3421-20/art-9/par-1: 次項 → 所得税法 附則第九条第二項 (Supplementary Provisions, Article 9, paragraph (2)), suppl-3421-20/art-9/par-2 — https://japanlaw.org/ja/income-tax-act/suppl-3421-20/art-9/par-2 · https://japanlaw.org/l/340AC0000000033/suppl-3421-20/art-9/par-2 - suppl-3421-20/art-9/par-1: 第一号 → 所得税法 附則第九条第一項第一号 (Supplementary Provisions, Article 9, paragraph (1), item (i)), suppl-3421-20/art-9/par-1/item-1 — https://japanlaw.org/ja/income-tax-act/suppl-3421-20/art-9/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/suppl-3421-20/art-9/par-1/item-1 - suppl-3421-20/art-9/par-1: 第二号 → 所得税法 附則第九条第一項第二号 (Supplementary Provisions, Article 9, paragraph (1), item (ii)), suppl-3421-20/art-9/par-1/item-2 — https://japanlaw.org/ja/income-tax-act/suppl-3421-20/art-9/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/suppl-3421-20/art-9/par-1/item-2 - suppl-3421-20/art-9/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-3421-20/art-9/par-1/item-2: 前号 → 所得税法 附則第九条第一項第一号 (Supplementary Provisions, Article 9, paragraph (1), item (i)), suppl-3421-20/art-9/par-1/item-1 — https://japanlaw.org/ja/income-tax-act/suppl-3421-20/art-9/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/suppl-3421-20/art-9/par-1/item-1 - suppl-3421-20/art-9/par-1/item-2: この条 → 所得税法 附則第九条 (Supplementary Provisions, Article 9), suppl-3421-20/art-9 — https://japanlaw.org/ja/income-tax-act/suppl-3421-20/art-9 · https://japanlaw.org/l/340AC0000000033/suppl-3421-20/art-9 - suppl-3421-20/art-9/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-3421-20/appdx-3 — https://japanlaw.org/ja/income-tax-act/suppl-3421-20/appdx-3 · https://japanlaw.org/l/340AC0000000033/suppl-3421-20/appdx-3 - suppl-3421-20/art-9/par-2: 前項第一号 → 所得税法 附則第九条第一項第一号 (Supplementary Provisions, Article 9, paragraph (1), item (i)), suppl-3421-20/art-9/par-1/item-1 — https://japanlaw.org/ja/income-tax-act/suppl-3421-20/art-9/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/suppl-3421-20/art-9/par-1/item-1 - suppl-3421-20/art-9/par-4: 前三項 → 所得税法 附則第九条第一項 (Supplementary Provisions, Article 9, paragraph (1)), suppl-3421-20/art-9/par-1 — https://japanlaw.org/ja/income-tax-act/suppl-3421-20/art-9/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3421-20/art-9/par-1 - suppl-3421-20/art-9/par-4: 前三項 → 所得税法 附則第九条第二項 (Supplementary Provisions, Article 9, paragraph (2)), suppl-3421-20/art-9/par-2 — https://japanlaw.org/ja/income-tax-act/suppl-3421-20/art-9/par-2 · https://japanlaw.org/l/340AC0000000033/suppl-3421-20/art-9/par-2 - suppl-3421-20/art-9/par-4: 前三項 → 所得税法 附則第九条第三項 (Supplementary Provisions, Article 9, paragraph (3)), suppl-3421-20/art-9/par-3 — https://japanlaw.org/ja/income-tax-act/suppl-3421-20/art-9/par-3 · https://japanlaw.org/l/340AC0000000033/suppl-3421-20/art-9/par-3 - suppl-3421-20/art-11/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-3421-20/art-11/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-3421-20/art-11/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-3421-20/art-11/par-1: この条 → 所得税法 附則第十一条 (Supplementary Provisions, Article 11), suppl-3421-20/art-11 — https://japanlaw.org/ja/income-tax-act/suppl-3421-20/art-11 · https://japanlaw.org/l/340AC0000000033/suppl-3421-20/art-11 - suppl-3421-20/art-11/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）附則第三条第二項 → 所得税法 附則第三条第二項 (Supplementary Provisions, Article 3, paragraph (2)), 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 - suppl-3421-20/art-11/par-1: 同条第一項 → 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-3421-20/art-11/par-1: 所得税法第八十四条第二項 → 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-3421-20/art-12/par-1: 新法第百五十条第一項第二号 → 所得税法 第百五十条第一項第二号 (Article 150, paragraph (1), item (ii)), art-150/par-1/item-2 — https://japanlaw.org/ja/income-tax-act/art-150/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/art-150/par-1/item-2 - suppl-3421-20/art-12/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-3421-20/art-13/par-1: 新法第百六十九条第三号 → 所得税法 第百六十九条第一項第三号 (Article 169, paragraph (1), item (iii)), art-169/par-1/item-3 — https://japanlaw.org/ja/income-tax-act/art-169/par-1/item-3 · https://japanlaw.org/l/340AC0000000033/art-169/par-1/item-3 - suppl-3421-20/art-13/par-1: 第二百十三条第一項第一号 → 所得税法 第二百十三条第一項第一号 (Article 213, paragraph (1), item (i)), art-213/par-1/item-1 — https://japanlaw.org/ja/income-tax-act/art-213/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/art-213/par-1/item-1 - suppl-3421-20/art-14/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-3421-20/art-14/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-3421-20/art-14/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-3421-20/art-14/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-3421-20/art-14/par-1: この条 → 所得税法 附則第十四条 (Supplementary Provisions, Article 14), suppl-3421-20/art-14 — https://japanlaw.org/ja/income-tax-act/suppl-3421-20/art-14 · https://japanlaw.org/l/340AC0000000033/suppl-3421-20/art-14 - suppl-3421-20/art-14/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-3421-20/art-3/par-1 — https://japanlaw.org/ja/income-tax-act/suppl-3421-20/art-3/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3421-20/art-3/par-1 - suppl-3421-20/art-14/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-3421-20/art-14/par-2: 新法第百九十一条 → 所得税法 第百九十一条 (Article 191), art-191 — https://japanlaw.org/ja/income-tax-act/art-191 · https://japanlaw.org/l/340AC0000000033/art-191 - suppl-3421-20/art-14/par-2: 附則別表第五 → 所得税法 附則別表第五 (Supplementary Provisions, Appended Table 5), suppl-3421-20/appdx-5 — https://japanlaw.org/ja/income-tax-act/suppl-3421-20/appdx-5 · https://japanlaw.org/l/340AC0000000033/suppl-3421-20/appdx-5 - suppl-3421-20/art-15/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-3421-20/art-3/par-1 — https://japanlaw.org/ja/income-tax-act/suppl-3421-20/art-3/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3421-20/art-3/par-1 - suppl-3421-20/art-15/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-3421-20/art-15/par-1: 附則別表第六 → 所得税法 附則別表第六 (Supplementary Provisions, Appended Table 6), suppl-3421-20/appdx-6 — https://japanlaw.org/ja/income-tax-act/suppl-3421-20/appdx-6 · https://japanlaw.org/l/340AC0000000033/suppl-3421-20/appdx-6 - suppl-3421-20/art-15/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-3421-20/art-16/par-1: 新法第二百四条第一項第四号 → 所得税法 第二百四条第一項第四号 (Article 204, paragraph (1), item (iv)), art-204/par-1/item-4 — https://japanlaw.org/ja/income-tax-act/art-204/par-1/item-4 · https://japanlaw.org/l/340AC0000000033/art-204/par-1/item-4 - suppl-3421-20/art-16/par-1: 同項第六号 → 所得税法 第二百四条第一項第六号 (Article 204, paragraph (1), item (vi)), art-204/par-1/item-6 — https://japanlaw.org/ja/income-tax-act/art-204/par-1/item-6 · https://japanlaw.org/l/340AC0000000033/art-204/par-1/item-6 - suppl-3421-20/art-16/par-1: 同項第八号 → 所得税法 第二百四条第一項第八号 (Article 204, paragraph (1), item (viii)), art-204/par-1/item-8 — https://japanlaw.org/ja/income-tax-act/art-204/par-1/item-8 · https://japanlaw.org/l/340AC0000000033/art-204/par-1/item-8 - suppl-3421-20/art-16/par-1: 同項 → 所得税法 第二百四条第一項 (Article 204, paragraph (1)), art-204/par-1 — https://japanlaw.org/ja/income-tax-act/art-204/par-1 · https://japanlaw.org/l/340AC0000000033/art-204/par-1 - suppl-3421-20/art-16/par-2: 新法第二百四条第一項第四号 → 所得税法 第二百四条第一項第四号 (Article 204, paragraph (1), item (iv)), art-204/par-1/item-4 — https://japanlaw.org/ja/income-tax-act/art-204/par-1/item-4 · https://japanlaw.org/l/340AC0000000033/art-204/par-1/item-4 - suppl-3421-20/art-16/par-2: 同項第六号 → 所得税法 第二百四条第一項第六号 (Article 204, paragraph (1), item (vi)), art-204/par-1/item-6 — https://japanlaw.org/ja/income-tax-act/art-204/par-1/item-6 · https://japanlaw.org/l/340AC0000000033/art-204/par-1/item-6 - suppl-3421-20/art-16/par-2: 同項第八号 → 所得税法 第二百四条第一項第八号 (Article 204, paragraph (1), item (viii)), art-204/par-1/item-8 — https://japanlaw.org/ja/income-tax-act/art-204/par-1/item-8 · https://japanlaw.org/l/340AC0000000033/art-204/par-1/item-8 - suppl-3421-20/art-17/par-1: 新法第二百十六条 → 所得税法 第二百十六条 (Article 216), art-216 — https://japanlaw.org/ja/income-tax-act/art-216 · https://japanlaw.org/l/340AC0000000033/art-216 - suppl-3421-20/art-17/par-2: 新法第二百十六条 → 所得税法 第二百十六条 (Article 216), art-216 — https://japanlaw.org/ja/income-tax-act/art-216 · https://japanlaw.org/l/340AC0000000033/art-216 - suppl-3421-20/art-17/par-2: 新法第二百十七条第一項 → 所得税法 第二百十七条第一項 (Article 217, paragraph (1)), art-217/par-1 — https://japanlaw.org/ja/income-tax-act/art-217/par-1 · https://japanlaw.org/l/340AC0000000033/art-217/par-1 - suppl-3421-20/art-18/par-1: 新法第二百二十二条 → 所得税法 第二百二十二条 (Article 222), art-222 — https://japanlaw.org/ja/income-tax-act/art-222 · https://japanlaw.org/l/340AC0000000033/art-222 - suppl-3421-20/art-18/par-1: 新法第二百二十一条 → 所得税法 第二百二十一条 (Article 221), art-221 — https://japanlaw.org/ja/income-tax-act/art-221 · https://japanlaw.org/l/340AC0000000033/art-221 - suppl-3421-20/art-19/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-3421-20/art-19/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-3421-20/art-19/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-3421-20/art-19/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-3421-20/art-19/par-2: 前項 → 所得税法 附則第十九条第一項 (Supplementary Provisions, Article 19, paragraph (1)), suppl-3421-20/art-19/par-1 — https://japanlaw.org/ja/income-tax-act/suppl-3421-20/art-19/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3421-20/art-19/par-1 - suppl-3421-20/art-19/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-3421-20/art-19/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-3421-20/art-19/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-3421-20/art-19/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-3421-20/art-19/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-3421-20/art-19/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-3421-20/art-20/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-3421-20/art-3/par-1 — https://japanlaw.org/ja/income-tax-act/suppl-3421-20/art-3/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3421-20/art-3/par-1 - suppl-3421-20/art-20/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-3421-20/art-20/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-3421-20/art-20/par-2: 前項 → 所得税法 附則第二十条第一項 (Supplementary Provisions, Article 20, paragraph (1)), suppl-3421-20/art-20/par-1 — https://japanlaw.org/ja/income-tax-act/suppl-3421-20/art-20/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3421-20/art-20/par-1 - suppl-3421-20/art-20/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-3421-20/art-3/par-1 — https://japanlaw.org/ja/income-tax-act/suppl-3421-20/art-3/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3421-20/art-3/par-1 - suppl-3421-20/art-20/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-3421-20/art-20/par-3: 第一項 → 所得税法 附則第二十条第一項 (Supplementary Provisions, Article 20, paragraph (1)), suppl-3421-20/art-20/par-1 — https://japanlaw.org/ja/income-tax-act/suppl-3421-20/art-20/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3421-20/art-20/par-1 - suppl-3421-20/art-20/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-3421-20/appdx-1: 新法第九十条第一項第一号 → 所得税法 第九十条第一項第一号 (Article 90, paragraph (1), item (i)), art-90/par-1/item-1 — https://japanlaw.org/ja/income-tax-act/art-90/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/art-90/par-1/item-1 - suppl-3421-20/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-3421-20/art-3/par-1 — https://japanlaw.org/ja/income-tax-act/suppl-3421-20/art-3/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3421-20/art-3/par-1 - suppl-3421-20/appdx-1: 新法第九十条第一項第二号 → 所得税法 第九十条第一項第二号 (Article 90, paragraph (1), item (ii)), art-90/par-1/item-2 — https://japanlaw.org/ja/income-tax-act/art-90/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/art-90/par-1/item-2 - suppl-3421-20/appdx-3: 附則第九条第一項第二号 → 所得税法 附則第九条第一項第二号 (Supplementary Provisions, Article 9, paragraph (1), item (ii)), suppl-3421-20/art-9/par-1/item-2 — https://japanlaw.org/ja/income-tax-act/suppl-3421-20/art-9/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/suppl-3421-20/art-9/par-1/item-2 - suppl-3421-20/appdx-3: 附則第九条第一項第一号 → 所得税法 附則第九条第一項第一号 (Supplementary Provisions, Article 9, paragraph (1), item (i)), suppl-3421-20/art-9/par-1/item-1 — https://japanlaw.org/ja/income-tax-act/suppl-3421-20/art-9/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/suppl-3421-20/art-9/par-1/item-1 - suppl-3421-20/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-3421-20/art-3/par-1 — https://japanlaw.org/ja/income-tax-act/suppl-3421-20/art-3/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3421-20/art-3/par-1 - suppl-3421-20/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-3421-20/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-3421-20/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-3421-20/appdx-5: 新法第二条第一項第三十一号 → 所得税法 第二条第一項第三十一号 (Article 2, paragraph (1), item (xxxi)), art-2/par-1/item-31 — https://japanlaw.org/ja/income-tax-act/art-2/par-1/item-31 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-31 - suppl-3421-20/appdx-5: 新法第八十四条第一項 → 所得税法 第八十四条第一項 (Article 84, paragraph (1)), art-84/par-1 — https://japanlaw.org/ja/income-tax-act/art-84/par-1 · https://japanlaw.org/l/340AC0000000033/art-84/par-1 - suppl-3421-20/appdx-5: 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-3421-20/appdx-5: 附則別表第五 → 所得税法 附則別表第五 (Supplementary Provisions, Appended Table 5), suppl-3421-20/appdx-5 — https://japanlaw.org/ja/income-tax-act/suppl-3421-20/appdx-5 · https://japanlaw.org/l/340AC0000000033/suppl-3421-20/appdx-5 - suppl-3421-20/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 - suppl-3421-20/appdx-6: 新法第三十条第三項第一号 → 所得税法 第三十条第三項第一号 (Article 30, paragraph (3), item (i)), art-30/par-3/item-1 — https://japanlaw.org/ja/income-tax-act/art-30/par-3/item-1 · https://japanlaw.org/l/340AC0000000033/art-30/par-3/item-1 - suppl-3421-20/appdx-6: 同条第四項第二号 → 所得税法 第三十条第五項第二号 (Article 30, paragraph (5), item (ii)), art-30/par-5/item-2 — https://japanlaw.org/ja/income-tax-act/art-30/par-5/item-2 · https://japanlaw.org/l/340AC0000000033/art-30/par-5/item-2 ## Cited by 20 provisions cite this one. No official source publishes this direction. - 所得税法 附則第三条第一項（昭和四十二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-3421-20/art-3/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3421-20/art-3/par-1 - 所得税法 附則第三条第二項第一号（昭和四十二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-3421-20/art-3/par-2/item-1 · https://japanlaw.org/l/340AC0000000033/suppl-3421-20/art-3/par-2/item-1 - 所得税法 附則第三条第二項第二号（昭和四十二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-3421-20/art-3/par-2/item-2 · https://japanlaw.org/l/340AC0000000033/suppl-3421-20/art-3/par-2/item-2 - 所得税法 附則第三条第二項第三号（昭和四十二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-3421-20/art-3/par-2/item-3 · https://japanlaw.org/l/340AC0000000033/suppl-3421-20/art-3/par-2/item-3 - 所得税法 附則第九条第一項（昭和四十二年分の予定納税基準額の計算の特例） — https://japanlaw.org/ja/income-tax-act/suppl-3421-20/art-9/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3421-20/art-9/par-1 - 所得税法 附則第九条第一項第二号（昭和四十二年分の予定納税基準額の計算の特例） — https://japanlaw.org/ja/income-tax-act/suppl-3421-20/art-9/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/suppl-3421-20/art-9/par-1/item-2 - 所得税法 附則第九条第二項（昭和四十二年分の予定納税基準額の計算の特例） — https://japanlaw.org/ja/income-tax-act/suppl-3421-20/art-9/par-2 · https://japanlaw.org/l/340AC0000000033/suppl-3421-20/art-9/par-2 - 所得税法 附則第九条第四項（昭和四十二年分の予定納税基準額の計算の特例） — https://japanlaw.org/ja/income-tax-act/suppl-3421-20/art-9/par-4 · https://japanlaw.org/l/340AC0000000033/suppl-3421-20/art-9/par-4 - 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 - 所得税法 附則第十四条第一項（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-3421-20/art-14/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3421-20/art-14/par-1 - 所得税法 附則第十四条第二項（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-3421-20/art-14/par-2 · https://japanlaw.org/l/340AC0000000033/suppl-3421-20/art-14/par-2 - 所得税法 附則第十五条第一項（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-3421-20/art-15/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3421-20/art-15/par-1 - 所得税法 附則第十九条第二項（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-3421-20/art-19/par-2 · https://japanlaw.org/l/340AC0000000033/suppl-3421-20/art-19/par-2 - 所得税法 附則第二十条第一項（昭和四十二年三月三十一日まで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-3421-20/art-20/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3421-20/art-20/par-1 - 所得税法 附則第二十条第二項（昭和四十二年三月三十一日まで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-3421-20/art-20/par-2 · https://japanlaw.org/l/340AC0000000033/suppl-3421-20/art-20/par-2 - 所得税法 附則第二十条第三項（昭和四十二年三月三十一日まで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-3421-20/art-20/par-3 · https://japanlaw.org/l/340AC0000000033/suppl-3421-20/art-20/par-3 - 所得税法 附則別表第一（昭和４２年分の所得税の簡易税額表） — https://japanlaw.org/ja/income-tax-act/suppl-3421-20/appdx-1 · https://japanlaw.org/l/340AC0000000033/suppl-3421-20/appdx-1 - 所得税法 附則別表第三（昭和４２年分の所得税の予定納税基準額の算出率の表） — https://japanlaw.org/ja/income-tax-act/suppl-3421-20/appdx-3 · https://japanlaw.org/l/340AC0000000033/suppl-3421-20/appdx-3 - 所得税法 附則別表第五（昭和４２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-3421-20/appdx-5 · https://japanlaw.org/l/340AC0000000033/suppl-3421-20/appdx-5 - 所得税法 附則第四条第二項（純損失の繰越控除及び繰戻しによる還付に関する経過規定） — https://japanlaw.org/ja/income-tax-act/suppl-3431-21/art-4/par-2 · https://japanlaw.org/l/340AC0000000033/suppl-3431-21/art-4/par-2 --- ## 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-20260918T180319-049, translated 2026-09-18 - claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T180319-050, translated 2026-09-18 - claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T180319-051, 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-20260918T182609-002, translated 2026-09-18 - claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T205218-008, 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-20260918T214331-008, translated 2026-09-18 - claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T214331-009, translated 2026-09-18 - claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T214331-010, translated 2026-09-18 - claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T214331-011, 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