# 所得税法 / Income Tax Act — 附　則 (Supplementary Provisions)

This is the Markdown twin of https://japanlaw.org/ja/income-tax-act/suppl-3441-14. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp.

- 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-3441-14`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act/suppl-3441-14
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000033/suppl-3441-14
- 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 昭和四四年四月八日法律第一四号
<sup>suppl-3441-14 · https://japanlaw.org/ja/income-tax-act/suppl-3441-14 · https://japanlaw.org/l/340AC0000000033/suppl-3441-14</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-3441-14/art-1 · https://japanlaw.org/ja/income-tax-act/suppl-3441-14/art-1 · https://japanlaw.org/l/340AC0000000033/suppl-3441-14/art-1</sup>

**第一項**  この法律は、公布の日から施行する。
<sup>suppl-3441-14/art-1/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-3441-14/art-1/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3441-14/art-1/par-1</sup>
This Act comes into effect on the date of promulgation.
<sup>machine translation, not official</sup>

### 第二条（経過措置の原則） — Principle for Transitional Measures
<sup>caption: machine translation, not official</sup>
<sup>suppl-3441-14/art-2 · https://japanlaw.org/ja/income-tax-act/suppl-3441-14/art-2 · https://japanlaw.org/l/340AC0000000033/suppl-3441-14/art-2</sup>

**第一項**  この附則に別段の定めがあるものを除き、改正後の所得税法（以下「新法」という。）の規定は、昭和四十四年分以後の所得税について適用し、昭和四十三年分以前の所得税については、なお従前の例による。
<sup>suppl-3441-14/art-2/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-3441-14/art-2/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3441-14/art-2/par-1</sup>
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 1969 and subsequent years, and the provisions then in force continue to govern income tax for 1968 and earlier years.
<sup>machine translation, not official</sup>

### 第三条（昭和四十四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 1969
<sup>caption: machine translation, not official</sup>
<sup>suppl-3441-14/art-3 · https://japanlaw.org/ja/income-tax-act/suppl-3441-14/art-3 · https://japanlaw.org/l/340AC0000000033/suppl-3441-14/art-3</sup>

**第一項**  昭和四十四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二号（給与所得控除）	十分の一・五	十分の一・四
第二十八条第三項第三号	二十九万円	二十八万八千円
十分の〇・五	十分の〇・四
第二十八条第三項第四号	三十四万円	三十二万八千円
十分の〇・二五	十分の〇・二
第二十八条第三項第五号	三十六万五千円	三十四万八千円
第七十九条第一項及び第二項（障害者控除）	九万円	八万七千五百円
十三万円	十二万七千五百円
第八十条第一項（老年者控除）、第八十一条第一項（寡婦控除）及び第八十二条第一項（勤労学生控除）	九万円	八万七千五百円
第八十三条第一項（配偶者控除）	十七万円	十六万七千五百円
第八十四条第一項（扶養控除）	十万円	九万五千円
第八十四条第二項	十一万円	十万七千五百円
第八十六条第一項（基礎控除）	十七万円	十六万七千五百円
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（昭和四十四年法律第十四号。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
<sup>suppl-3441-14/art-3/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-3441-14/art-3/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3441-14/art-3/par-1</sup>
With regard to income tax for 1969, 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 (ii) (Salary Income Deduction)	1.5/10	1.4/10
Article 28, paragraph (3), item (iii)	290,000 yen	288,000 yen
0.5/10	0.4/10
Article 28, paragraph (3), item (iv)	340,000 yen	328,000 yen
0.25/10	0.2/10
Article 28, paragraph (3), item (v)	365,000 yen	348,000 yen
Article 79, paragraphs (1) and (2) (Disability Deduction)	90,000 yen	87,500 yen
130,000 yen	127,500 yen
Article 80, paragraph (1) (Elderly person deduction), Article 81, paragraph (1) (Widow Deduction), and Article 82, paragraph (1) (Working Student Deduction)	90,000 yen	87,500 yen
Article 83, paragraph (1) (Spousal Deduction)	170,000 yen	167,500 yen
Article 84, paragraph (1) (Deduction for Dependents)	100,000 yen	95,000 yen
Article 84, paragraph (2)	110,000 yen	107,500 yen
Article 86, paragraph (1) (Basic Personal Exemption)	170,000 yen	167,500 yen
Article 90, paragraph (2) (Averaging Taxation on 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. 14 of 1969; 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 Withheld from Retirement Income)	Appended Table VIII	Appended Table VI of the Supplementary Provisions of the Amending Act
<sup>machine translation, not official</sup>

**第二項**  昭和四十四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。
<sup>suppl-3441-14/art-3/par-2 · https://japanlaw.org/ja/income-tax-act/suppl-3441-14/art-3/par-2 · https://japanlaw.org/l/340AC0000000033/suppl-3441-14/art-3/par-2</sup>
The amount of income tax on taxable gross income, taxable retirement income, or taxable timber income for 1969, 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:
<sup>machine translation, not official</sup>

  **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
  <sup>suppl-3441-14/art-3/par-2/item-1 · https://japanlaw.org/ja/income-tax-act/suppl-3441-14/art-3/par-2/item-1 · https://japanlaw.org/l/340AC0000000033/suppl-3441-14/art-3/par-2/item-1</sup>
  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;
  <sup>machine translation, not official</sup>

  **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
  <sup>suppl-3441-14/art-3/par-2/item-2 · https://japanlaw.org/ja/income-tax-act/suppl-3441-14/art-3/par-2/item-2 · https://japanlaw.org/l/340AC0000000033/suppl-3441-14/art-3/par-2/item-2</sup>
  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;
  <sup>machine translation, not official</sup>

  **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
  <sup>suppl-3441-14/art-3/par-2/item-3 · https://japanlaw.org/ja/income-tax-act/suppl-3441-14/art-3/par-2/item-3 · https://japanlaw.org/l/340AC0000000033/suppl-3441-14/art-3/par-2/item-3</sup>
  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.
  <sup>machine translation, not official</sup>

### 第四条（短期譲渡所得等の範囲に関する経過措置） — Transitional Measures Concerning the Scope of Short-Term Capital Gains, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-3441-14/art-4 · https://japanlaw.org/ja/income-tax-act/suppl-3441-14/art-4 · https://japanlaw.org/l/340AC0000000033/suppl-3441-14/art-4</sup>

**第一項**  新法第三十二条第二項（山林所得）及び第三十三条第三項第一号（短期譲渡所得）の規定は、昭和四十五年分以後の所得税について適用し、昭和四十四年分以前の所得税については、なお従前の例による。
<sup>suppl-3441-14/art-4/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-3441-14/art-4/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3441-14/art-4/par-1</sup>
The provisions of Article 32, paragraph (2) (Timber Income) and Article 33, paragraph (3), item (i) (Short-Term Capital Gains) of the New Act apply to income tax for 1970 and subsequent years, and the provisions then in force continue to govern income tax for 1969 and earlier years.
<sup>machine translation, not official</sup>

### 第五条（昭和四十四年分の所得税に係る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 Income Tax for 1969
<sup>caption: machine translation, not official</sup>
<sup>suppl-3441-14/art-5 · https://japanlaw.org/ja/income-tax-act/suppl-3441-14/art-5 · https://japanlaw.org/l/340AC0000000033/suppl-3441-14/art-5</sup>

**第一項**  居住者の昭和四十四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。
<sup>suppl-3441-14/art-5/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-3441-14/art-5/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3441-14/art-5/par-1</sup>
With regard to a Resident's income tax for 1969, 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):
<sup>machine translation, not official</sup>

  **一**  その者の昭和四十三年分の課税総所得金額に係る所得税の額（当該課税総所得金額の計算の基礎となつた各種所得の金額のうちに譲渡所得の金額、一時所得の金額、雑所得の金額又は雑所得に該当しない臨時所得の金額があつた場合には、改正前の所得税法（以下「旧法」という。）第百四条第一項第一号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額とし、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額とする。）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
  <sup>suppl-3441-14/art-5/par-1/item-1 · https://japanlaw.org/ja/income-tax-act/suppl-3441-14/art-5/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/suppl-3441-14/art-5/par-1/item-1</sup>
  the amount obtained by deducting, from the amount of income tax on the person's taxable gross income for 1968 (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) of the Income Tax Act before amendment (hereinafter referred to as "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 (excluding that relating to occasional income, miscellaneous income, and Ad Hoc Income not falling under the category of miscellaneous income);
  <sup>machine translation, not official</sup>

  **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（昭和四十三年分の所得税について旧法第九十条第一項（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。以下次項までにおいて「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
  <sup>suppl-3441-14/art-5/par-1/item-2 · https://japanlaw.org/ja/income-tax-act/suppl-3441-14/art-5/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/suppl-3441-14/art-5/par-1/item-2</sup>
  the rate obtained under Appended Table III 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 90, paragraph (1) (Averaging Taxation on Fluctuating Income and Ad Hoc Income) of the Former Act has been made for income tax for 1968, 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 paragraph and the following paragraph) 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.
  <sup>machine translation, not official</sup>

**第二項**  昭和四十三年分の課税総所得金額等が六千五百万円以上である居住者の昭和四十四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三十万円を控除した金額によるものとする。
<sup>suppl-3441-14/art-5/par-2 · https://japanlaw.org/ja/income-tax-act/suppl-3441-14/art-5/par-2 · https://japanlaw.org/l/340AC0000000033/suppl-3441-14/art-5/par-2</sup>
The tax prepayment calculation base for income tax for 1969 of a Resident whose taxable aggregate income and similar amount for 1968 is 65 million yen or more is to be the amount obtained by deducting 300,000 yen from the amount set forth in item (i) of the preceding paragraph for that person.
<sup>machine translation, not official</sup>

**第三項**  昭和四十三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四十四年分の予定納税基準額の計算については、政令で定める。
<sup>suppl-3441-14/art-5/par-3 · https://japanlaw.org/ja/income-tax-act/suppl-3441-14/art-5/par-3 · https://japanlaw.org/l/340AC0000000033/suppl-3441-14/art-5/par-3</sup>
The calculation of the tax prepayment calculation base for 1969 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 1968 is specified by Cabinet Order.
<sup>machine translation, not official</sup>

**第四項**  非居住者の昭和四十四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。
<sup>suppl-3441-14/art-5/par-4 · https://japanlaw.org/ja/income-tax-act/suppl-3441-14/art-5/par-4 · https://japanlaw.org/l/340AC0000000033/suppl-3441-14/art-5/par-4</sup>
The tax prepayment calculation base for a Nonresident's income tax for 1969 is as calculated in accordance with the provisions of the preceding three paragraphs.
<sup>machine translation, not official</sup>

### 第六条（昭和四十四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 1969
<sup>caption: machine translation, not official</sup>
<sup>suppl-3441-14/art-6 · https://japanlaw.org/ja/income-tax-act/suppl-3441-14/art-6 · https://japanlaw.org/l/340AC0000000033/suppl-3441-14/art-6</sup>

**第一項**  昭和四十四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。次項において同じ。）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（昭和四十三年法律第二十一号）附則第三条第二項（昭和四十三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（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九十条第二項（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。
<sup>suppl-3441-14/art-6/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-3441-14/art-6/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3441-14/art-6/par-1</sup>
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 in the following paragraph) in the case where there is a Net Loss in 1969, 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 1968) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act (Act No. 21 of 1968) (including the provisions of Article 90, 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).
<sup>machine translation, not official</sup>

### 第七条（給与所得及び退職所得に係る源泉徴収に関する経過措置） — Transitional Measures Concerning Withholding on Salary Income and Retirement Income
<sup>caption: machine translation, not official</sup>
<sup>suppl-3441-14/art-7 · https://japanlaw.org/ja/income-tax-act/suppl-3441-14/art-7 · https://japanlaw.org/l/340AC0000000033/suppl-3441-14/art-7</sup>

**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、この法律の施行の日（以下「施行日」という。）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。
<sup>suppl-3441-14/art-7/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-3441-14/art-7/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3441-14/art-7/par-1</sup>
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 date on which this Act comes into effect (hereinafter referred to as "the Effective Date"), and the provisions then in force continue to govern salary or other wage that was to be paid before that date.
<sup>machine translation, not official</sup>

**第二項**  附則第三条第一項（昭和四十四年分の所得税の所得控除及び税額の計算に係る特例）の規定により読み替えられた新法第百九十条（年末調整）の規定並びに附則別表第五及び同表の附表は、昭和四十四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。
<sup>suppl-3441-14/art-7/par-2 · https://japanlaw.org/ja/income-tax-act/suppl-3441-14/art-7/par-2 · https://japanlaw.org/l/340AC0000000033/suppl-3441-14/art-7/par-2</sup>
The provisions of Article 190 (Year-End Adjustment) 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 1969) 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 1969, 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.
<sup>machine translation, not official</sup>

**第三項**  新法第百九十六条第一項及び第二項（給与所得者の保険料控除申告書）の規定は、施行日以後に提出する給与所得者の保険料控除申告書について適用する。
<sup>suppl-3441-14/art-7/par-3 · https://japanlaw.org/ja/income-tax-act/suppl-3441-14/art-7/par-3 · https://japanlaw.org/l/340AC0000000033/suppl-3441-14/art-7/par-3</sup>
The provisions of Article 196, paragraphs (1) and (2) (Salary Income Earner's Return for Insurance Premium Deduction) of the New Act apply to a salary income earner's return for insurance premium deduction submitted on or after the Effective Date.
<sup>machine translation, not official</sup>

**第四項**  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（退職所得に係る源泉徴収税額）の規定及び附則別表第六は、昭和四十四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。
<sup>suppl-3441-14/art-7/par-4 · https://japanlaw.org/ja/income-tax-act/suppl-3441-14/art-7/par-4 · https://japanlaw.org/l/340AC0000000033/suppl-3441-14/art-7/par-4</sup>
The provisions of Article 201 (Amount of Tax Withheld from Retirement Income) of the New Act as replaced pursuant to Article 3, paragraph (1) of the Supplementary Provisions and Appended Table VI of the Supplementary Provisions 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 1969 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.
<sup>machine translation, not official</sup>

**第五項**  新法附則第二十五条第三項（給与等とみなす年金に係る源泉徴収に関する経過規定）の規定は、施行日以後に支払うべき同項に規定する年金について適用し、同日前に支払うべき当該年金については、なお従前の例による。
<sup>suppl-3441-14/art-7/par-5 · https://japanlaw.org/ja/income-tax-act/suppl-3441-14/art-7/par-5 · https://japanlaw.org/l/340AC0000000033/suppl-3441-14/art-7/par-5</sup>
The provisions of Article 25, paragraph (3) (Transitional Provisions Concerning Withholding on Pensions Deemed to Be Salary or Other Wage) of the Supplementary Provisions of the New Act apply to pensions prescribed in that paragraph that are to be paid on or after the Effective Date, and the provisions then in force continue to govern such pensions that were to be paid before that date.
<sup>machine translation, not official</sup>

### 第八条（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
<sup>caption: machine translation, not official</sup>
<sup>suppl-3441-14/art-8 · https://japanlaw.org/ja/income-tax-act/suppl-3441-14/art-8 · https://japanlaw.org/l/340AC0000000033/suppl-3441-14/art-8</sup>

**第一項**  施行日前に昭和四十四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、昭和四十五年三月三十一日までに、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。
<sup>suppl-3441-14/art-8/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-3441-14/art-8/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3441-14/art-8/par-1</sup>
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 1969, 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 March 31, 1970, with respect to the particulars in which that change is to arise.
<sup>machine translation, not official</sup>

**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。
<sup>suppl-3441-14/art-8/par-2 · https://japanlaw.org/ja/income-tax-act/suppl-3441-14/art-8/par-2 · https://japanlaw.org/l/340AC0000000033/suppl-3441-14/art-8/par-2</sup>
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 Appropriation under Article 57, paragraph (1) (Appropriation) of that Act (hereinafter referred to as "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).
<sup>machine translation, not official</sup>

### 第九条（施行日前に支払われた退職所得に係る源泉徴収税額の還付） — Refund of Tax Withheld from Retirement Income Paid before the Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-3441-14/art-9 · https://japanlaw.org/ja/income-tax-act/suppl-3441-14/art-9 · https://japanlaw.org/l/340AC0000000033/suppl-3441-14/art-9</sup>

**第一項**  昭和四十四年中に支払うべき退職手当等で施行日前に支払われたものにつき旧法第百九十九条から第二百二条まで（退職所得に係る源泉徴収）の規定により徴収された所得税の額が、当該退職手当等につき附則第三条第一項（昭和四十四年分の所得税の所得控除及び税額の計算に係る特例）の規定により読み替えられた新法第二百一条（退職所得に係る源泉徴収税額）及び新法第二百二条（退職所得とみなされる退職一時金に係る源泉徴収）の規定を適用した場合における所得税の額をこえるときは、当該退職手当等の支払を受けた居住者は、政令で定めるところにより、同年六月三十日までに、納税地の所轄税務署長に対し、そのこえる金額の還付を請求することができる。
<sup>suppl-3441-14/art-9/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-3441-14/art-9/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3441-14/art-9/par-1</sup>
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 1969 and was paid before the Effective Date exceeds the amount of income tax that would result from applying to that severance pay or other such compensation 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 1969) 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 June 30 of that year.
<sup>machine translation, not official</sup>

**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、その居住者の昭和四十四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。
<sup>suppl-3441-14/art-9/par-2 · https://japanlaw.org/ja/income-tax-act/suppl-3441-14/art-9/par-2 · https://japanlaw.org/l/340AC0000000033/suppl-3441-14/art-9/par-2</sup>
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 1969, 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.
<sup>machine translation, not official</sup>

**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。
<sup>suppl-3441-14/art-9/par-3 · https://japanlaw.org/ja/income-tax-act/suppl-3441-14/art-9/par-3 · https://japanlaw.org/l/340AC0000000033/suppl-3441-14/art-9/par-3</sup>
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 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).
<sup>machine translation, not official</sup>

## 附則別表第一（昭和４４年分の所得税の簡易税額表）
<sup>suppl-3441-14/appdx-1 · https://japanlaw.org/ja/income-tax-act/suppl-3441-14/appdx-1 · https://japanlaw.org/l/340AC0000000033/suppl-3441-14/appdx-1</sup>

（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	４，９００	９．８	１３７，０００	１３９，０００	１３，５００	９．８
２，０００	３，０００	１００	９．８	５２，０００	５３，０００	５，０００	９．８	１３９，０００	１４１，０００	１３，７００	９．８
３，０００	４，０００	２００	９．８	５３，０００	５４，０００	５，１００	９．８	１４１，０００	１４３，０００	１３，９００	９．８
４，０００	５，０００	３００	９．８	５４，０００	５５，０００	５，２００	９．８	１４３，０００	１４５，０００	１４，１００	９．８
５，０００	６，０００	４００	９．８	５５，０００	５６，０００	５，３００	９．８	１４５，０００	１４７，０００	１４，３００	９．８
６，０００	７，０００	５００	９．８	５６，０００	５７，０００	５，４００	９．８	１４７，０００	１４９，０００	１４，５００	９．８
７，０００	８，０００	６００	９．８	５７，０００	５８，０００	５，５００	９．８	１４９，０００	１５１，０００	１４，７００	９．８
８，０００	９，０００	７００	９．８	５８，０００	５９，０００	５，６００	９．８	１５１，０００	１５３，０００	１４，９００	９．８
９，０００	１０，０００	８００	９．８	５９，０００	６０，０００	５，７００	９．８	１５３，０００	１５５，０００	１５，１００	９．８
１０，０００	１１，０００	９００	９．８	６０，０００	６１，０００	５，８００	９．８	１５５，０００	１５７，０００	１５，３００	９．８
１１，０００	１２，０００	１，０００	９．８	６１，０００	６２，０００	５，９００	９．８	１５７，０００	１５９，０００	１５，５００	９．８
１２，０００	１３，０００	１，１００	９．８	６２，０００	６３，０００	６，０００	９．８	１５９，０００	１６１，０００	１５，７００	９．８
１３，０００	１４，０００	１，２００	９．８	６３，０００	６４，０００	６，１００	９．８	１６１，０００	１６３，０００	１５，９００	９．８
１４，０００	１５，０００	１，３００	９．８	６４，０００	６５，０００	６，２００	９．８	１６３，０００	１６５，０００	１６，１００	９．８
１５，０００	１６，０００	１，４００	９．８	６５，０００	６７，０００	６，３００	９．８	１６５，０００	１６７，０００	１６，３００	９．８
１６，０００	１７，０００	１，５００	９．８	６７，０００	６９，０００	６，５００	９．８	１６７，０００	１６９，０００	１６，５００	９．８
１７，０００	１８，０００	１，６００	９．８	６９，０００	７１，０００	６，７００	９．８	１６９，０００	１７１，０００	１６，７００	９．８
１８，０００	１９，０００	１，７００	９．８	７１，０００	７３，０００	６，９００	９．８	１７１，０００	１７３，０００	１６，９００	９．８
１９，０００	２０，０００	１，８００	９．８	７３，０００	７５，０００	７，１００	９．８	１７３，０００	１７５，０００	１７，１００	９．８
２０，０００	２１，０００	１，９００	９．８	７５，０００	７７，０００	７，３００	９．８	１７５，０００	１７７，０００	１７，３００	９．８
２１，０００	２２，０００	２，０００	９．８	７７，０００	７９，０００	７，５００	９．８	１７７，０００	１７９，０００	１７，５００	９．８
２２，０００	２３，０００	２，１００	９．８	７９，０００	８１，０００	７，７００	９．８	１７９，０００	１８１，０００	１７，７００	９．８
２３，０００	２４，０００	２，２００	９．８	８１，０００	８３，０００	７，９００	９．８	１８１，０００	１８３，０００	１７，９００	９．８
２４，０００	２５，０００	２，３００	９．８	８３，０００	８５，０００	８，１００	９．８	１８３，０００	１８５，０００	１８，１００	９．８
２５，０００	２６，０００	２，４００	９．８	８５，０００	８７，０００	８，３００	９．８	１８５，０００	１８７，０００	１８，３００	９．８
２６，０００	２７，０００	２，５００	９．８	８７，０００	８９，０００	８，５００	９．８	１８７，０００	１８９，０００	１８，５００	９．８
２７，０００	２８，０００	２，６００	９．８	８９，０００	９１，０００	８，７００	９．８	１８９，０００	１９１，０００	１８，７００	９．８
２８，０００	２９，０００	２，７００	９．８	９１，０００	９３，０００	８，９００	９．８	１９１，０００	１９３，０００	１８，９００	９．８
２９，０００	３０，０００	２，８００	９．８	９３，０００	９５，０００	９，１００	９．８	１９３，０００	１９５，０００	１９，１００	９．８
３０，０００	３１，０００	２，９００	９．８	９５，０００	９７，０００	９，３００	９．８	１９５，０００	１９８，０００	１９，３００	９．８
３１，０００	３２，０００	３，０００	９．８	９７，０００	９９，０００	９，５００	９．８	１９８，０００	２０１，０００	１９，６００	９．８
３２，０００	３３，０００	３，１００	９．８	９９，０００	１０１，０００	９，７００	９．８	２０１，０００	２０４，０００	１９，９００	９．８
３３，０００	３４，０００	３，２００	９．８	１０１，０００	１０３，０００	９，９００	９．８	２０４，０００	２０７，０００	２０，２００	９．８
３４，０００	３５，０００	３，３００	９．８	１０３，０００	１０５，０００	１０，１００	９．８	２０７，０００	２１０，０００	２０，５００	９．８
３５，０００	３６，０００	３，４００	９．８	１０５，０００	１０７，０００	１０，３００	９．８	２１０，０００	２１３，０００	２０，８００	９．８
３６，０００	３７，０００	３，５００	９．８	１０７，０００	１０９，０００	１０，５００	９．８	２１３，０００	２１６，０００	２１，１００	９．８
３７，０００	３８，０００	３，６００	９．８	１０９，０００	１１１，０００	１０，７００	９．８	２１６，０００	２１９，０００	２１，４００	９．８
３８，０００	３９，０００	３，７００	９．８	１１１，０００	１１３，０００	１０，９００	９．８	２１９，０００	２２２，０００	２１，７００	９．８
３９，０００	４０，０００	３，８００	９．８	１１３，０００	１１５，０００	１１，１００	９．８	２２２，０００	２２５，０００	２２，０００	９．８
４０，０００	４１，０００	３，９００	９．８	１１５，０００	１１７，０００	１１，３００	９．８	２２５，０００	２２８，０００	２２，３００	９．８
４１，０００	４２，０００	４，０００	９．８	１１７，０００	１１９，０００	１１，５００	９．８	２２８，０００	２３１，０００	２２，６００	９．８
４２，０００	４３，０００	４，１００	９．８	１１９，０００	１２１，０００	１１，７００	９．８	２３１，０００	２３４，０００	２２，９００	９．８
４３，０００	４４，０００	４，２００	９．８	１２１，０００	１２３，０００	１１，９００	９．８	２３４，０００	２３７，０００	２３，２００	９．８
４４，０００	４５，０００	４，３００	９．８	１２３，０００	１２５，０００	１２，１００	９．８	２３７，０００	２４０，０００	２３，５００	９．８
４５，０００	４６，０００	４，４００	９．８	１２５，０００	１２７，０００	１２，３００	９．８	２４０，０００	２４３，０００	２３，８００	９．８
４６，０００	４７，０００	４，５００	９．８	１２７，０００	１２９，０００	１２，５００	９．８	２４３，０００	２４６，０００	２４，１００	９．８
４７，０００	４８，０００	４，６００	９．８	１２９，０００	１３１，０００	１２，７００	９．８	２４６，０００	２４９，０００	２４，４００	９．８
４８，０００	４９，０００	４，７００	９．８	１３１，０００	１３３，０００	１２，９００	９．８	２４９，０００	２５２，０００	２４，７００	９．８
４９，０００	５０，０００	４，８００	９．８	１３３，０００	１３５，０００	１３，１００	９．８	２５２，０００	２５５，０００	２５，０００	９．８
５０，０００	５１，０００	４，９００	９．８	１３５，０００	１３７，０００	１３，３００	９．８	２５５，０００	２５８，０００	２５，３００	９．８
（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	２５，６００	９．８	４１４，０００	４１８，０００	４５，９００	１１	６１４，０００	６１８，０００	７４，９００	１２
２６１，０００	２６４，０００	２５，９００	９．８	４１８，０００	４２２，０００	４６，５００	１１	６１８，０００	６２２，０００	７５，７００	１２
２６４，０００	２６７，０００	２６，２００	９．８	４２２，０００	４２６，０００	４７，１００	１１	６２２，０００	６２６，０００	７６，４００	１２
２６７，０００	２７０，０００	２６，５００	９．８	４２６，０００	４３０，０００	４７，６００	１１	６２６，０００	６３０，０００	７７，２００	１２
２７０，０００	２７３，０００	２６，８００	９．８	４３０，０００	４３４，０００	４８，２００	１１	６３０，０００	６３４，０００	７７，９００	１２
２７３，０００	２７６，０００	２７，１００	９．８	４３４，０００	４３８，０００	４８，８００	１１	６３４，０００	６３８，０００	７８，６００	１２
２７６，０００	２７９，０００	２７，４００	９．８	４３８，０００	４４２，０００	４９，３００	１１	６３８，０００	６４２，０００	７９，４００	１２
２７９，０００	２８２，０００	２７，７００	９．８	４４２，０００	４４６，０００	４９，９００	１１	６４２，０００	６４６，０００	８０，１００	１２
２８２，０００	２８５，０００	２８，０００	９．８	４４６，０００	４５０，０００	５０，５００	１１	６４６，０００	６５０，０００	８０，９００	１２
２８５，０００	２８８，０００	２８，３００	９．８	４５０，０００	４５４，０００	５１，１００	１１	６５０，０００	６５５，０００	８１，６００	１２
２８８，０００	２９１，０００	２８，６００	９．８	４５４，０００	４５８，０００	５１，６００	１１	６５５，０００	６６０，０００	８２，５００	１２
２９１，０００	２９４，０００	２８，９００	９．８	４５８，０００	４６２，０００	５２，２００	１１	６６０，０００	６６５，０００	８３，５００	１２
２９４，０００	２９７，０００	２９，２００	９．８	４６２，０００	４６６，０００	５２，８００	１１	６６５，０００	６７０，０００	８４，４００	１２
２９７，０００	３００，０００	２９，５００	９．８	４６６，０００	４７０，０００	５３，３００	１１	６７０，０００	６７５，０００	８５，３００	１２
３００，０００	３０３，０００	２９，８００	９．８	４７０，０００	４７４，０００	５３，９００	１１	６７５，０００	６８０，０００	８６，２００	１２
３０３，０００	３０６，０００	３０，２００	９．８	４７４，０００	４７８，０００	５４，５００	１１	６８０，０００	６８５，０００	８７，２００	１２
３０６，０００	３０９，０００	３０，６００	１０	４７８，０００	４８２，０００	５５，０００	１１	６８５，０００	６９０，０００	８８，１００	１２
３０９，０００	３１２，０００	３１，０００	１０	４８２，０００	４８６，０００	５５，６００	１１	６９０，０００	６９５，０００	８９，０００	１２
３１２，０００	３１５，０００	３１，５００	１０	４８６，０００	４９０，０００	５６，２００	１１	６９５，０００	７００，０００	８９，９００	１２
３１５，０００	３１８，０００	３１，９００	１０	４９０，０００	４９４，０００	５６，７００	１１	７００，０００	７０５，０００	９０，９００	１２
３１８，０００	３２１，０００	３２，３００	１０	４９４，０００	４９８，０００	５７，３００	１１	７０５，０００	７１０，０００	９１，８００	１３
３２１，０００	３２４，０００	３２，７００	１０	４９８，０００	５０２，０００	５７，９００	１１	７１０，０００	７１５，０００	９２，７００	１３
３２４，０００	３２７，０００	３３，２００	１０	５０２，０００	５０６，０００	５８，４００	１１	７１５，０００	７２０，０００	９３，６００	１３
３２７，０００	３３０，０００	３３，６００	１０	５０６，０００	５１０，０００	５９，０００	１１	７２０，０００	７２５，０００	９４，６００	１３
３３０，０００	３３３，０００	３４，０００	１０	５１０，０００	５１４，０００	５９，６００	１１	７２５，０００	７３０，０００	９５，５００	１３
３３３，０００	３３６，０００	３４，４００	１０	５１４，０００	５１８，０００	６０，１００	１１	７３０，０００	７３５，０００	９６，４００	１３
３３６，０００	３３９，０００	３４，９００	１０	５１８，０００	５２２，０００	６０，７００	１１	７３５，０００	７４０，０００	９７，３００	１３
３３９，０００	３４２，０００	３５，３００	１０	５２２，０００	５２６，０００	６１，３００	１１	７４０，０００	７４５，０００	９８，３００	１３
３４２，０００	３４５，０００	３５，７００	１０	５２６，０００	５３０，０００	６１，８００	１１	７４５，０００	７５０，０００	９９，２００	１３
３４５，０００	３４８，０００	３６，１００	１０	５３０，０００	５３４，０００	６２，４００	１１	７５０，０００	７５５，０００	１００，１００	１３
３４８，０００	３５１，０００	３６，６００	１０	５３４，０００	５３８，０００	６３，０００	１１	７５５，０００	７６０，０００	１０１，０００	１３
３５１，０００	３５４，０００	３７，０００	１０	５３８，０００	５４２，０００	６３，５００	１１	７６０，０００	７６５，０００	１０２，０００	１３
３５４，０００	３５７，０００	３７，４００	１０	５４２，０００	５４６，０００	６４，１００	１１	７６５，０００	７７０，０００	１０２，９００	１３
３５７，０００	３６０，０００	３７，８００	１０	５４６，０００	５５０，０００	６４，７００	１１	７７０，０００	７７５，０００	１０３，８００	１３
３６０，０００	３６３，０００	３８，３００	１０	５５０，０００	５５４，０００	６５，３００	１１	７７５，０００	７８０，０００	１０４，７００	１３
３６３，０００	３６６，０００	３８，７００	１０	５５４，０００	５５８，０００	６５，８００	１１	７８０，０００	７８５，０００	１０５，７００	１３
３６６，０００	３６９，０００	３９，１００	１０	５５８，０００	５６２，０００	６６，４００	１１	７８５，０００	７９０，０００	１０６，６００	１３
３６９，０００	３７２，０００	３９，５００	１０	５６２，０００	５６６，０００	６７，０００	１１	７９０，０００	７９５，０００	１０７，５００	１３
３７２，０００	３７５，０００	４０，０００	１０	５６６，０００	５７０，０００	６７，５００	１１	７９５，０００	８００，０００	１０８，４００	１３
３７５，０００	３７８，０００	４０，４００	１０	５７０，０００	５７４，０００	６８，１００	１１	８００，０００	８０５，０００	１０９，４００	１３
３７８，０００	３８１，０００	４０，８００	１０	５７４，０００	５７８，０００	６８，７００	１１	８０５，０００	８１０，０００	１１０，３００	１３
３８１，０００	３８４，０００	４１，３００	１０	５７８，０００	５８２，０００	６９，２００	１１	８１０，０００	８１５，０００	１１１，２００	１３
３８４，０００	３８７，０００	４１，７００	１０	５８２，０００	５８６，０００	６９，８００	１１	８１５，０００	８２０，０００	１１２，１００	１３
３８７，０００	３９０，０００	４２，１００	１０	５８６，０００	５９０，０００	７０，４００	１２	８２０，０００	８２５，０００	１１３，１００	１３
３９０，０００	３９４，０００	４２，５００	１０	５９０，０００	５９４，０００	７０，９００	１２	８２５，０００	８３０，０００	１１４，０００	１３
３９４，０００	３９８，０００	４３，１００	１０	５９４，０００	５９８，０００	７１，５００	１２	８３０，０００	８３５，０００	１１４，９００	１３
３９８，０００	４０２，０００	４３，７００	１０	５９８，０００	６０２，０００	７２，１００	１２	８３５，０００	８４０，０００	１１５，８００	１３
４０２，０００	４０６，０００	４４，２００	１０	６０２，０００	６０６，０００	７２，７００	１２	８４０，０００	８４５，０００	１１６，８００	１３
４０６，０００	４１０，０００	４４，８００	１１	６０６，０００	６１０，０００	７３，５００	１２	８４５，０００	８５０，０００	１１７，７００	１３
４１０，０００	４１４，０００	４５，４００	１１	６１０，０００	６１４，０００	７４，２００	１２	８５０，０００	８５５，０００	１１８，６００	１３
（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	１１９，５００	１３	２，０００，０００	２，２００，０００	（イ）の金額に３０％を乗じて算出した金額から２０５，１００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１，５４１，５００円を控除した金額	
８６０，０００	８６５，０００	１２０，５００	１４						
８６５，０００	８７０，０００	１２１，４００	１４						
８７０，０００	８７５，０００	１２２，３００	１４						
８７５，０００	８８０，０００	１２３，２００	１４						
８８０，０００	８８５，０００	１２４，２００	１４	２，２００，０００	２，５００，０００	（イ）の金額に３１．２％を乗じて算出した金額から２３１，５００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２，５４１，５００円を控除した金額	
８８５，０００	８９０，０００	１２５，１００	１４						
８９０，０００	８９５，０００	１２６，０００	１４						
８９５，０００	９００，０００	１２６，９００	１４						
９００，０００	９０５，０００	１２７，９００	１４						
９０５，０００	９１０，０００	１２８，８００	１４	２，５００，０００	３，０００，０００	（イ）の金額に３４．２％を乗じて算出した金額から３０６，５００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４，０４１，５００円を控除した金額	
９１０，０００	９１５，０００	１２９，７００	１４						
９１５，０００	９２０，０００	１３０，６００	１４						
９２０，０００	９２５，０００	１３１，６００	１４						
９２５，０００	９３０，０００	１３２，５００	１４						
９３０，０００	９３５，０００	１３３，４００	１４	３，０００，０００	４，０００，０００	（イ）の金額に３８．５％を乗じて算出した金額から４３５，５００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６，２９１，５００円を控除した金額	
９３５，０００	９４０，０００	１３４，３００	１４						
９４０，０００	９４５，０００	１３５，３００	１４						
９４５，０００	９５０，０００	１３６，２００	１４						
９５０，０００	９５５，０００	１３７，１００	１４						
９５５，０００	９６０，０００	１３８，０００	１４	４，０００，０００	５，０００，０００	（イ）の金額に４２．７％を乗じて算出した金額から６０３，５００円を控除した金額		６０，０００，０００	６５，０００，０００	（イ）の金額に７１．２％を乗じて算出した金額から７，０１１，５００円を控除した金額	
９６０，０００	９６５，０００	１３９，０００	１４						
９６５，０００	９７０，０００	１３９，９００	１４						
９７０，０００	９７５，０００	１４０，８００	１４						
９７５，０００	９８０，０００	１４１，７００	１４						
９８０，０００	９８５，０００	１４２，７００	１４	５，０００，０００	６，０００，０００	（イ）の金額に４５．７％を乗じて算出した金額から７５３，５００円を控除した金額		６５，０００，０００円以上	（イ）の金額に７５％を乗じて算出した金額から９，４８１，５００円を控除した金額	
９８５，０００	９９０，０００	１４３，６００	１４					
９９０，０００	９９５，０００	１４４，５００	１４					
９９５，０００	１，０００，０００	１４５，４００	１４					
１，０００，０００	１，５００，０００	（イ）の金額に２２．７％を乗じて算出した金額から８０，６００円を控除した金額		６，０００，０００	７，０００，０００	（イ）の金額に４７％を乗じて算出した金額から８３１，５００円を控除した金額				
１，５００，０００	２，０００，０００	（イ）の金額に２７％を乗じて算出した金額から１４５，１００円を控除した金額		７，０００，０００	１０，０００，０００	（イ）の金額に５０％を乗じて算出した金額から１，０４１，５００円を控除した金額				
（注）
この表において「調整所得金額」とは、新法第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（昭和四十四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二項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	4,900	9.8	137,000	139,000	13,500	9.8
2,000	3,000	100	9.8	52,000	53,000	5,000	9.8	139,000	141,000	13,700	9.8
3,000	4,000	200	9.8	53,000	54,000	5,100	9.8	141,000	143,000	13,900	9.8
4,000	5,000	300	9.8	54,000	55,000	5,200	9.8	143,000	145,000	14,100	9.8
5,000	6,000	400	9.8	55,000	56,000	5,300	9.8	145,000	147,000	14,300	9.8
6,000	7,000	500	9.8	56,000	57,000	5,400	9.8	147,000	149,000	14,500	9.8
7,000	8,000	600	9.8	57,000	58,000	5,500	9.8	149,000	151,000	14,700	9.8
8,000	9,000	700	9.8	58,000	59,000	5,600	9.8	151,000	153,000	14,900	9.8
9,000	10,000	800	9.8	59,000	60,000	5,700	9.8	153,000	155,000	15,100	9.8
10,000	11,000	900	9.8	60,000	61,000	5,800	9.8	155,000	157,000	15,300	9.8
11,000	12,000	1,000	9.8	61,000	62,000	5,900	9.8	157,000	159,000	15,500	9.8
12,000	13,000	1,100	9.8	62,000	63,000	6,000	9.8	159,000	161,000	15,700	9.8
13,000	14,000	1,200	9.8	63,000	64,000	6,100	9.8	161,000	163,000	15,900	9.8
14,000	15,000	1,300	9.8	64,000	65,000	6,200	9.8	163,000	165,000	16,100	9.8
15,000	16,000	1,400	9.8	65,000	67,000	6,300	9.8	165,000	167,000	16,300	9.8
16,000	17,000	1,500	9.8	67,000	69,000	6,500	9.8	167,000	169,000	16,500	9.8
17,000	18,000	1,600	9.8	69,000	71,000	6,700	9.8	169,000	171,000	16,700	9.8
18,000	19,000	1,700	9.8	71,000	73,000	6,900	9.8	171,000	173,000	16,900	9.8
19,000	20,000	1,800	9.8	73,000	75,000	7,100	9.8	173,000	175,000	17,100	9.8
20,000	21,000	1,900	9.8	75,000	77,000	7,300	9.8	175,000	177,000	17,300	9.8
21,000	22,000	2,000	9.8	77,000	79,000	7,500	9.8	177,000	179,000	17,500	9.8
22,000	23,000	2,100	9.8	79,000	81,000	7,700	9.8	179,000	181,000	17,700	9.8
23,000	24,000	2,200	9.8	81,000	83,000	7,900	9.8	181,000	183,000	17,900	9.8
24,000	25,000	2,300	9.8	83,000	85,000	8,100	9.8	183,000	185,000	18,100	9.8
25,000	26,000	2,400	9.8	85,000	87,000	8,300	9.8	185,000	187,000	18,300	9.8
26,000	27,000	2,500	9.8	87,000	89,000	8,500	9.8	187,000	189,000	18,500	9.8
27,000	28,000	2,600	9.8	89,000	91,000	8,700	9.8	189,000	191,000	18,700	9.8
28,000	29,000	2,700	9.8	91,000	93,000	8,900	9.8	191,000	193,000	18,900	9.8
29,000	30,000	2,800	9.8	93,000	95,000	9,100	9.8	193,000	195,000	19,100	9.8
30,000	31,000	2,900	9.8	95,000	97,000	9,300	9.8	195,000	198,000	19,300	9.8
31,000	32,000	3,000	9.8	97,000	99,000	9,500	9.8	198,000	201,000	19,600	9.8
32,000	33,000	3,100	9.8	99,000	101,000	9,700	9.8	201,000	204,000	19,900	9.8
33,000	34,000	3,200	9.8	101,000	103,000	9,900	9.8	204,000	207,000	20,200	9.8
34,000	35,000	3,300	9.8	103,000	105,000	10,100	9.8	207,000	210,000	20,500	9.8
35,000	36,000	3,400	9.8	105,000	107,000	10,300	9.8	210,000	213,000	20,800	9.8
36,000	37,000	3,500	9.8	107,000	109,000	10,500	9.8	213,000	216,000	21,100	9.8
37,000	38,000	3,600	9.8	109,000	111,000	10,700	9.8	216,000	219,000	21,400	9.8
38,000	39,000	3,700	9.8	111,000	113,000	10,900	9.8	219,000	222,000	21,700	9.8
39,000	40,000	3,800	9.8	113,000	115,000	11,100	9.8	222,000	225,000	22,000	9.8
40,000	41,000	3,900	9.8	115,000	117,000	11,300	9.8	225,000	228,000	22,300	9.8
41,000	42,000	4,000	9.8	117,000	119,000	11,500	9.8	228,000	231,000	22,600	9.8
42,000	43,000	4,100	9.8	119,000	121,000	11,700	9.8	231,000	234,000	22,900	9.8
43,000	44,000	4,200	9.8	121,000	123,000	11,900	9.8	234,000	237,000	23,200	9.8
44,000	45,000	4,300	9.8	123,000	125,000	12,100	9.8	237,000	240,000	23,500	9.8
45,000	46,000	4,400	9.8	125,000	127,000	12,300	9.8	240,000	243,000	23,800	9.8
46,000	47,000	4,500	9.8	127,000	129,000	12,500	9.8	243,000	246,000	24,100	9.8
47,000	48,000	4,600	9.8	129,000	131,000	12,700	9.8	246,000	249,000	24,400	9.8
48,000	49,000	4,700	9.8	131,000	133,000	12,900	9.8	249,000	252,000	24,700	9.8
49,000	50,000	4,800	9.8	133,000	135,000	13,100	9.8	252,000	255,000	25,000	9.8
50,000	51,000	4,900	9.8	135,000	137,000	13,300	9.8	255,000	258,000	25,300	9.8
(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	25,600	9.8	414,000	418,000	45,900	11	614,000	618,000	74,900	12
261,000	264,000	25,900	9.8	418,000	422,000	46,500	11	618,000	622,000	75,700	12
264,000	267,000	26,200	9.8	422,000	426,000	47,100	11	622,000	626,000	76,400	12
267,000	270,000	26,500	9.8	426,000	430,000	47,600	11	626,000	630,000	77,200	12
270,000	273,000	26,800	9.8	430,000	434,000	48,200	11	630,000	634,000	77,900	12
273,000	276,000	27,100	9.8	434,000	438,000	48,800	11	634,000	638,000	78,600	12
276,000	279,000	27,400	9.8	438,000	442,000	49,300	11	638,000	642,000	79,400	12
279,000	282,000	27,700	9.8	442,000	446,000	49,900	11	642,000	646,000	80,100	12
282,000	285,000	28,000	9.8	446,000	450,000	50,500	11	646,000	650,000	80,900	12
285,000	288,000	28,300	9.8	450,000	454,000	51,100	11	650,000	655,000	81,600	12
288,000	291,000	28,600	9.8	454,000	458,000	51,600	11	655,000	660,000	82,500	12
291,000	294,000	28,900	9.8	458,000	462,000	52,200	11	660,000	665,000	83,500	12
294,000	297,000	29,200	9.8	462,000	466,000	52,800	11	665,000	670,000	84,400	12
297,000	300,000	29,500	9.8	466,000	470,000	53,300	11	670,000	675,000	85,300	12
300,000	303,000	29,800	9.8	470,000	474,000	53,900	11	675,000	680,000	86,200	12
303,000	306,000	30,200	9.8	474,000	478,000	54,500	11	680,000	685,000	87,200	12
306,000	309,000	30,600	10	478,000	482,000	55,000	11	685,000	690,000	88,100	12
309,000	312,000	31,000	10	482,000	486,000	55,600	11	690,000	695,000	89,000	12
312,000	315,000	31,500	10	486,000	490,000	56,200	11	695,000	700,000	89,900	12
315,000	318,000	31,900	10	490,000	494,000	56,700	11	700,000	705,000	90,900	12
318,000	321,000	32,300	10	494,000	498,000	57,300	11	705,000	710,000	91,800	13
321,000	324,000	32,700	10	498,000	502,000	57,900	11	710,000	715,000	92,700	13
324,000	327,000	33,200	10	502,000	506,000	58,400	11	715,000	720,000	93,600	13
327,000	330,000	33,600	10	506,000	510,000	59,000	11	720,000	725,000	94,600	13
330,000	333,000	34,000	10	510,000	514,000	59,600	11	725,000	730,000	95,500	13
333,000	336,000	34,400	10	514,000	518,000	60,100	11	730,000	735,000	96,400	13
336,000	339,000	34,900	10	518,000	522,000	60,700	11	735,000	740,000	97,300	13
339,000	342,000	35,300	10	522,000	526,000	61,300	11	740,000	745,000	98,300	13
342,000	345,000	35,700	10	526,000	530,000	61,800	11	745,000	750,000	99,200	13
345,000	348,000	36,100	10	530,000	534,000	62,400	11	750,000	755,000	100,100	13
348,000	351,000	36,600	10	534,000	538,000	63,000	11	755,000	760,000	101,000	13
351,000	354,000	37,000	10	538,000	542,000	63,500	11	760,000	765,000	102,000	13
354,000	357,000	37,400	10	542,000	546,000	64,100	11	765,000	770,000	102,900	13
357,000	360,000	37,800	10	546,000	550,000	64,700	11	770,000	775,000	103,800	13
360,000	363,000	38,300	10	550,000	554,000	65,300	11	775,000	780,000	104,700	13
363,000	366,000	38,700	10	554,000	558,000	65,800	11	780,000	785,000	105,700	13
366,000	369,000	39,100	10	558,000	562,000	66,400	11	785,000	790,000	106,600	13
369,000	372,000	39,500	10	562,000	566,000	67,000	11	790,000	795,000	107,500	13
372,000	375,000	40,000	10	566,000	570,000	67,500	11	795,000	800,000	108,400	13
375,000	378,000	40,400	10	570,000	574,000	68,100	11	800,000	805,000	109,400	13
378,000	381,000	40,800	10	574,000	578,000	68,700	11	805,000	810,000	110,300	13
381,000	384,000	41,300	10	578,000	582,000	69,200	11	810,000	815,000	111,200	13
384,000	387,000	41,700	10	582,000	586,000	69,800	11	815,000	820,000	112,100	13
387,000	390,000	42,100	10	586,000	590,000	70,400	12	820,000	825,000	113,100	13
390,000	394,000	42,500	10	590,000	594,000	70,900	12	825,000	830,000	114,000	13
394,000	398,000	43,100	10	594,000	598,000	71,500	12	830,000	835,000	114,900	13
398,000	402,000	43,700	10	598,000	602,000	72,100	12	835,000	840,000	115,800	13
402,000	406,000	44,200	10	602,000	606,000	72,700	12	840,000	845,000	116,800	13
406,000	410,000	44,800	11	606,000	610,000	73,500	12	845,000	850,000	117,700	13
410,000	414,000	45,400	11	610,000	614,000	74,200	12	850,000	855,000	118,600	13
(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	119,500	13	2,000,000	2,200,000	The amount arrived at by deducting 205,100 yen from the amount calculated by multiplying the amount in (a) by 30%		10,000,000	20,000,000	The amount arrived at by deducting 1,541,500 yen from the amount calculated by multiplying the amount in (a) by 55%	
860,000	865,000	120,500	14						
865,000	870,000	121,400	14						
870,000	875,000	122,300	14						
875,000	880,000	123,200	14						
880,000	885,000	124,200	14	2,200,000	2,500,000	The amount arrived at by deducting 231,500 yen from the amount calculated by multiplying the amount in (a) by 31.2%		20,000,000	30,000,000	The amount arrived at by deducting 2,541,500 yen from the amount calculated by multiplying the amount in (a) by 60%	
885,000	890,000	125,100	14						
890,000	895,000	126,000	14						
895,000	900,000	126,900	14						
900,000	905,000	127,900	14						
905,000	910,000	128,800	14	2,500,000	3,000,000	The amount arrived at by deducting 306,500 yen from the amount calculated by multiplying the amount in (a) by 34.2%		30,000,000	45,000,000	The amount arrived at by deducting 4,041,500 yen from the amount calculated by multiplying the amount in (a) by 65%	
910,000	915,000	129,700	14						
915,000	920,000	130,600	14						
920,000	925,000	131,600	14						
925,000	930,000	132,500	14						
930,000	935,000	133,400	14	3,000,000	4,000,000	The amount arrived at by deducting 435,500 yen from the amount calculated by multiplying the amount in (a) by 38.5%		45,000,000	60,000,000	The amount arrived at by deducting 6,291,500 yen from the amount calculated by multiplying the amount in (a) by 70%	
935,000	940,000	134,300	14						
940,000	945,000	135,300	14						
945,000	950,000	136,200	14						
950,000	955,000	137,100	14						
955,000	960,000	138,000	14	4,000,000	5,000,000	The amount arrived at by deducting 603,500 yen from the amount calculated by multiplying the amount in (a) by 42.7%		60,000,000	65,000,000	The amount arrived at by deducting 7,011,500 yen from the amount calculated by multiplying the amount in (a) by 71.2%	
960,000	965,000	139,000	14						
965,000	970,000	139,900	14						
970,000	975,000	140,800	14						
975,000	980,000	141,700	14						
980,000	985,000	142,700	14	5,000,000	6,000,000	The amount arrived at by deducting 753,500 yen from the amount calculated by multiplying the amount in (a) by 45.7%		65,000,000 yen or more	The amount arrived at by deducting 9,481,500 yen from the amount calculated by multiplying the amount in (a) by 75%	
985,000	990,000	143,600	14					
990,000	995,000	144,500	14					
995,000	1,000,000	145,400	14					
1,000,000	1,500,000	The amount arrived at by deducting 80,600 yen from the amount calculated by multiplying the amount in (a) by 22.7%		6,000,000	7,000,000	The amount arrived at by deducting 831,500 yen from the amount calculated by multiplying the amount in (a) by 47%				
1,500,000	2,000,000	The amount arrived at by deducting 145,100 yen from the amount calculated by multiplying the amount in (a) by 27%		7,000,000	10,000,000	The amount arrived at by deducting 1,041,500 yen from the amount calculated by multiplying the amount in (a) by 50%				
(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 in 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 entered in the "Tax amount (b)" column of that row is the tax amount sought.
(2) To find the ratio prescribed in Article 90, paragraph (2) of the New Act as its terms are deemed to be replaced pursuant to Article 3, paragraph (1) (Special Provisions on Income Deductions and the Calculation of Tax Amount for Income Tax for 1969) of the Supplementary Provisions, find the applicable row in the "Taxable gross income, adjusted income or taxable retirement income (a)" column according to the adjusted income; the rate entered in the "Ratio of (b) to (a)" column of that row is the ratio sought.
<sup>machine translation, not official</sup>

## 附則別表第二（昭和４４年分の山林所得に係る所得税の簡易税額表）
<sup>suppl-3441-14/appdx-2 · https://japanlaw.org/ja/income-tax-act/suppl-3441-14/appdx-2 · https://japanlaw.org/l/340AC0000000033/suppl-3441-14/appdx-2</sup>

（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	４，９００	１３７，０００	１３９，０００	１３，４００
２，０００	３，０００	１００	５２，０００	５３，０００	５，０００	１３９，０００	１４１，０００	１３，６００
３，０００	４，０００	２００	５３，０００	５４，０００	５，１００	１４１，０００	１４３，０００	１３，８００
４，０００	５，０００	３００	５４，０００	５５，０００	５，２００	１４３，０００	１４５，０００	１４，０００
５，０００	６，０００	４００	５５，０００	５６，０００	５，３００	１４５，０００	１４７，０００	１４，２００
６，０００	７，０００	５００	５６，０００	５７，０００	５，４００	１４７，０００	１４９，０００	１４，４００
７，０００	８，０００	６００	５７，０００	５８，０００	５，５００	１４９，０００	１５１，０００	１４，６００
８，０００	９，０００	７００	５８，０００	５９，０００	５，６００	１５１，０００	１５３，０００	１４，７００
９，０００	１０，０００	８００	５９，０００	６０，０００	５，７００	１５３，０００	１５５，０００	１４，９００
１０，０００	１１，０００	９００	６０，０００	６１，０００	５，８００	１５５，０００	１５７，０００	１５，１００
１１，０００	１２，０００	１，０００	６１，０００	６２，０００	５，９００	１５７，０００	１５９，０００	１５，３００
１２，０００	１３，０００	１，１００	６２，０００	６３，０００	６，０００	１５９，０００	１６１，０００	１５，５００
１３，０００	１４，０００	１，２００	６３，０００	６４，０００	６，１００	１６１，０００	１６３，０００	１５，７００
１４，０００	１５，０００	１，３００	６４，０００	６５，０００	６，２００	１６３，０００	１６５，０００	１５，９００
１５，０００	１６，０００	１，４００	６５，０００	６７，０００	６，３００	１６５，０００	１６７，０００	１６，１００
１６，０００	１７，０００	１，５００	６７，０００	６９，０００	６，５００	１６７，０００	１６９，０００	１６，３００
１７，０００	１８，０００	１，６００	６９，０００	７１，０００	６，７００	１６９，０００	１７１，０００	１６，５００
１８，０００	１９，０００	１，７００	７１，０００	７３，０００	６，９００	１７１，０００	１７３，０００	１６，７００
１９，０００	２０，０００	１，８００	７３，０００	７５，０００	７，１００	１７３，０００	１７５，０００	１６，９００
２０，０００	２１，０００	１，９００	７５，０００	７７，０００	７，３００	１７５，０００	１７７，０００	１７，１００
２１，０００	２２，０００	２，０００	７７，０００	７９，０００	７，５００	１７７，０００	１７９，０００	１７，３００
２２，０００	２３，０００	２，１００	７９，０００	８１，０００	７，７００	１７９，０００	１８１，０００	１７，５００
２３，０００	２４，０００	２，２００	８１，０００	８３，０００	７，９００	１８１，０００	１８３，０００	１７，７００
２４，０００	２５，０００	２，３００	８３，０００	８５，０００	８，１００	１８３，０００	１８５，０００	１７，９００
２５，０００	２６，０００	２，４００	８５，０００	８７，０００	８，３００	１８５，０００	１８７，０００	１８，１００
２６，０００	２７，０００	２，５００	８７，０００	８９，０００	８，５００	１８７，０００	１８９，０００	１８，３００
２７，０００	２８，０００	２，６００	８９，０００	９１，０００	８，７００	１８９，０００	１９１，０００	１８，５００
２８，０００	２９，０００	２，７００	９１，０００	９３，０００	８，９００	１９１，０００	１９３，０００	１８，７００
２９，０００	３０，０００	２，８００	９３，０００	９５，０００	９，１００	１９３，０００	１９５，０００	１８，９００
３０，０００	３１，０００	２，９００	９５，０００	９７，０００	９，３００	１９５，０００	１９８，０００	１９，１００
３１，０００	３２，０００	３，０００	９７，０００	９９，０００	９，５００	１９８，０００	２０１，０００	１９，４００
３２，０００	３３，０００	３，１００	９９，０００	１０１，０００	９，７００	２０１，０００	２０４，０００	１９，６００
３３，０００	３４，０００	３，２００	１０１，０００	１０３，０００	９，８００	２０４，０００	２０７，０００	１９，９００
３４，０００	３５，０００	３，３００	１０３，０００	１０５，０００	１０，０００	２０７，０００	２１０，０００	２０，２００
３５，０００	３６，０００	３，４００	１０５，０００	１０７，０００	１０，２００	２１０，０００	２１３，０００	２０，５００
３６，０００	３７，０００	３，５００	１０７，０００	１０９，０００	１０，４００	２１３，０００	２１６，０００	２０，８００
３７，０００	３８，０００	３，６００	１０９，０００	１１１，０００	１０，６００	２１６，０００	２１９，０００	２１，１００
３８，０００	３９，０００	３，７００	１１１，０００	１１３，０００	１０，８００	２１９，０００	２２２，０００	２１，４００
３９，０００	４０，０００	３，８００	１１３，０００	１１５，０００	１１，０００	２２２，０００	２２５，０００	２１，７００
４０，０００	４１，０００	３，９００	１１５，０００	１１７，０００	１１，２００	２２５，０００	２２８，０００	２２，０００
４１，０００	４２，０００	４，０００	１１７，０００	１１９，０００	１１，４００	２２８，０００	２３１，０００	２２，３００
４２，０００	４３，０００	４，１００	１１９，０００	１２１，０００	１１，６００	２３１，０００	２３４，０００	２２，６００
４３，０００	４４，０００	４，２００	１２１，０００	１２３，０００	１１，８００	２３４，０００	２３７，０００	２２，９００
４４，０００	４５，０００	４，３００	１２３，０００	１２５，０００	１２，０００	２３７，０００	２４０，０００	２３，２００
４５，０００	４６，０００	４，４００	１２５，０００	１２７，０００	１２，２００	２４０，０００	２４３，０００	２３，５００
４６，０００	４７，０００	４，５００	１２７，０００	１２９，０００	１２，４００	２４３，０００	２４６，０００	２３，８００
４７，０００	４８，０００	４，６００	１２９，０００	１３１，０００	１２，６００	２４６，０００	２４９，０００	２４，１００
４８，０００	４９，０００	４，７００	１３１，０００	１３３，０００	１２，８００	２４９，０００	２５２，０００	２４，４００
４９，０００	５０，０００	４，８００	１３３，０００	１３５，０００	１３，０００	２５２，０００	２５５，０００	２４，６００
５０，０００	５１，０００	４，９００	１３５，０００	１３７，０００	１３，２００	２５５，０００	２５８，０００	２４，９００
（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	２５，２００	４１４，０００	４１８，０００	４０，５００	６１４，０００	６１８，０００	６０，４００
２６１，０００	２６４，０００	２５，５００	４１８，０００	４２２，０００	４０，９００	６１８，０００	６２２，０００	６０，８００
２６４，０００	２６７，０００	２５，８００	４２２，０００	４２６，０００	４１，３００	６２２，０００	６２６，０００	６１，２００
２６７，０００	２７０，０００	２６，１００	４２６，０００	４３０，０００	４１，７００	６２６，０００	６３０，０００	６１，６００
２７０，０００	２７３，０００	２６，４００	４３０，０００	４３４，０００	４２，１００	６３０，０００	６３４，０００	６２，０００
２７３，０００	２７６，０００	２６，７００	４３４，０００	４３８，０００	４２，５００	６３４，０００	６３８，０００	６２，４００
２７６，０００	２７９，０００	２７，０００	４３８，０００	４４２，０００	４２，９００	６３８，０００	６４２，０００	６２，８００
２７９，０００	２８２，０００	２７，３００	４４２，０００	４４６，０００	４３，３００	６４２，０００	６４６，０００	６３，２００
２８２，０００	２８５，０００	２７，６００	４４６，０００	４５０，０００	４３，７００	６４６，０００	６５０，０００	６３，６００
２８５，０００	２８８，０００	２７，９００	４５０，０００	４５４，０００	４４，１００	６５０，０００	６５５，０００	６４，０００
２８８，０００	２９１，０００	２８，２００	４５４，０００	４５８，０００	４４，４００	６５５，０００	６６０，０００	６４，５００
２９１，０００	２９４，０００	２８，５００	４５８，０００	４６２，０００	４４，８００	６６０，０００	６６５，０００	６５，０００
２９４，０００	２９７，０００	２８，８００	４６２，０００	４６６，０００	４５，２００	６６５，０００	６７０，０００	６５，５００
２９７，０００	３００，０００	２９，１００	４６６，０００	４７０，０００	４５，６００	６７０，０００	６７５，０００	６６，０００
３００，０００	３０３，０００	２９，４００	４７０，０００	４７４，０００	４６，０００	６７５，０００	６８０，０００	６６，５００
３０３，０００	３０６，０００	２９，６００	４７４，０００	４７８，０００	４６，４００	６８０，０００	６８５，０００	６７，０００
３０６，０００	３０９，０００	２９，９００	４７８，０００	４８２，０００	４６，８００	６８５，０００	６９０，０００	６７，５００
３０９，０００	３１２，０００	３０，２００	４８２，０００	４８６，０００	４７，２００	６９０，０００	６９５，０００	６８，０００
３１２，０００	３１５，０００	３０，５００	４８６，０００	４９０，０００	４７，６００	６９５，０００	７００，０００	６８，５００
３１５，０００	３１８，０００	３０，８００	４９０，０００	４９４，０００	４８，０００	７００，０００	７０５，０００	６９，０００
３１８，０００	３２１，０００	３１，１００	４９４，０００	４９８，０００	４８，４００	７０５，０００	７１０，０００	６９，５００
３２１，０００	３２４，０００	３１，４００	４９８，０００	５０２，０００	４８，８００	７１０，０００	７１５，０００	７０，０００
３２４，０００	３２７，０００	３１，７００	５０２，０００	５０６，０００	４９，２００	７１５，０００	７２０，０００	７０，５００
３２７，０００	３３０，０００	３２，０００	５０６，０００	５１０，０００	４９，６００	７２０，０００	７２５，０００	７１，０００
３３０，０００	３３３，０００	３２，３００	５１０，０００	５１４，０００	５０，０００	７２５，０００	７３０，０００	７１，５００
３３３，０００	３３６，０００	３２，６００	５１４，０００	５１８，０００	５０，４００	７３０，０００	７３５，０００	７２，０００
３３６，０００	３３９，０００	３２，９００	５１８，０００	５２２，０００	５０，８００	７３５，０００	７４０，０００	７２，５００
３３９，０００	３４２，０００	３３，２００	５２２，０００	５２６，０００	５１，２００	７４０，０００	７４５，０００	７３，０００
３４２，０００	３４５，０００	３３，５００	５２６，０００	５３０，０００	５１，６００	７４５，０００	７５０，０００	７３，５００
３４５，０００	３４８，０００	３３，８００	５３０，０００	５３４，０００	５２，０００	７５０，０００	７５５，０００	７４，０００
３４８，０００	３５１，０００	３４，１００	５３４，０００	５３８，０００	５２，４００	７５５，０００	７６０，０００	７４，５００
３５１，０００	３５４，０００	３４，３００	５３８，０００	５４２，０００	５２，８００	７６０，０００	７６５，０００	７５，０００
３５４，０００	３５７，０００	３４，６００	５４２，０００	５４６，０００	５３，２００	７６５，０００	７７０，０００	７５，５００
３５７，０００	３６０，０００	３４，９００	５４６，０００	５５０，０００	５３，６００	７７０，０００	７７５，０００	７６，０００
３６０，０００	３６３，０００	３５，２００	５５０，０００	５５４，０００	５４，０００	７７５，０００	７８０，０００	７６，５００
３６３，０００	３６６，０００	３５，５００	５５４，０００	５５８，０００	５４，４００	７８０，０００	７８５，０００	７７，０００
３６６，０００	３６９，０００	３５，８００	５５８，０００	５６２，０００	５４，８００	７８５，０００	７９０，０００	７７，５００
３６９，０００	３７２，０００	３６，１００	５６２，０００	５６６，０００	５５，２００	７９０，０００	７９５，０００	７８，０００
３７２，０００	３７５，０００	３６，４００	５６６，０００	５７０，０００	５５，６００	７９５，０００	８００，０００	７８，５００
３７５，０００	３７８，０００	３６，７００	５７０，０００	５７４，０００	５６，０００	８００，０００	８０５，０００	７９，０００
３７８，０００	３８１，０００	３７，０００	５７４，０００	５７８，０００	５６，４００	８０５，０００	８１０，０００	７９，５００
３８１，０００	３８４，０００	３７，３００	５７８，０００	５８２，０００	５６，８００	８１０，０００	８１５，０００	８０，０００
３８４，０００	３８７，０００	３７，６００	５８２，０００	５８６，０００	５７，２００	８１５，０００	８２０，０００	８０，５００
３８７，０００	３９０，０００	３７，９００	５８６，０００	５９０，０００	５７，６００	８２０，０００	８２５，０００	８１，０００
３９０，０００	３９４，０００	３８，２００	５９０，０００	５９４，０００	５８，０００	８２５，０００	８３０，０００	８１，５００
３９４，０００	３９８，０００	３８，６００	５９４，０００	５９８，０００	５８，４００	８３０，０００	８３５，０００	８２，０００
３９８，０００	４０２，０００	３９，０００	５９８，０００	６０２，０００	５８，８００	８３５，０００	８４０，０００	８２，５００
４０２，０００	４０６，０００	３９，３００	６０２，０００	６０６，０００	５９，２００	８４０，０００	８４５，０００	８３，０００
４０６，０００	４１０，０００	３９，７００	６０６，０００	６１０，０００	５９，６００	８４５，０００	８５０，０００	８３，５００
４１０，０００	４１４，０００	４０，１００	６１０，０００	６１４，０００	６０，０００	８５０，０００	８５５，０００	８４，０００
（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	８４，５００	５，０００，０００	７，５００，０００	課税山林所得金額に２２．７％を乗じて算出した金額から４０３，０００円を控除した金額	３５，０００，０００	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５，２０７，５００円を控除した金額
８６０，０００	８６５，０００	８５，０００				
８６５，０００	８７０，０００	８５，５００				
８７０，０００	８７５，０００	８６，０００				
８７５，０００	８８０，０００	８６，５００				
８８０，０００	８８５，０００	８７，０００	７，５００，０００	１０，０００，０００	課税山林所得金額に２７％を乗じて算出した金額から７２５，５００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７，７０７，５００円を控除した金額
８８５，０００	８９０，０００	８７，５００				
８９０，０００	８９５，０００	８８，０００				
８９５，０００	９００，０００	８８，５００				
９００，０００	９０５，０００	８９，０００				
９０５，０００	９１０，０００	８９，５００	１０，０００，０００	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１，０２５，５００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１２，７０７，５００円を控除した金額
９１０，０００	９１５，０００	９０，０００				
９１５，０００	９２０，０００	９０，５００				
９２０，０００	９２５，０００	９１，０００				
９２５，０００	９３０，０００	９１，５００				
９３０，０００	９３５，０００	９２，０００	１１，０００，０００	１２，５００，０００	課税山林所得金額に３１．２％を乗じて算出した金額から１，１５７，５００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２０，２０７，５００円を控除した金額
９３５，０００	９４０，０００	９２，５００				
９４０，０００	９４５，０００	９３，０００				
９４５，０００	９５０，０００	９３，５００				
９５０，０００	９５５，０００	９４，０００				
９５５，０００	９６０，０００	９４，５００	１２，５００，０００	１５，０００，０００	課税山林所得金額に３４．２％を乗じて算出した金額から１，５３２，５００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３１，４５７，５００円を控除した金額
９６０，０００	９６５，０００	９５，０００				
９６５，０００	９７０，０００	９５，５００				
９７０，０００	９７５，０００	９６，０００				
９７５，０００	９８０，０００	９６，５００				
９８０，０００	９８５，０００	９７，０００	１５，０００，０００	２０，０００，０００	課税山林所得金額に３８．５％を乗じて算出した金額から２，１７７，５００円を控除した金額	３００，０００，０００	３２５，０００，０００	課税山林所得金額に７１．２％を乗じて算出した金額から３５，０５７，５００円を控除した金額
９８５，０００	９９０，０００	９７，５００				
９９０，０００	９９５，０００	９８，０００				
９９５，０００	１，０００，０００	９８，５００				
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１，０００円を控除した金額	２０，０００，０００	２５，０００，０００	課税山林所得金額に４２．７％を乗じて算出した金額から３，０１７，５００円を控除した金額	３２５，０００，０００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４７，４０７，５００円を控除した金額
１，５００，０００	３，０００，０００	課税山林所得金額に１４．２％を乗じて算出した金額から６４，０００円を控除した金額	２５，０００，０００	３０，０００，０００	課税山林所得金額に４５．７％を乗じて算出した金額から３，７６７，５００円を控除した金額		
３，０００，０００	５，０００，０００	課税山林所得金額に１８．５％を乗じて算出した金額から１９３，０００円を控除した金額	３０，０００，０００	３５，０００，０００	課税山林所得金額に４７％を乗じて算出した金額から４，１５７，５００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	4,900	137,000	139,000	13,400
2,000	3,000	100	52,000	53,000	5,000	139,000	141,000	13,600
3,000	4,000	200	53,000	54,000	5,100	141,000	143,000	13,800
4,000	5,000	300	54,000	55,000	5,200	143,000	145,000	14,000
5,000	6,000	400	55,000	56,000	5,300	145,000	147,000	14,200
6,000	7,000	500	56,000	57,000	5,400	147,000	149,000	14,400
7,000	8,000	600	57,000	58,000	5,500	149,000	151,000	14,600
8,000	9,000	700	58,000	59,000	5,600	151,000	153,000	14,700
9,000	10,000	800	59,000	60,000	5,700	153,000	155,000	14,900
10,000	11,000	900	60,000	61,000	5,800	155,000	157,000	15,100
11,000	12,000	1,000	61,000	62,000	5,900	157,000	159,000	15,300
12,000	13,000	1,100	62,000	63,000	6,000	159,000	161,000	15,500
13,000	14,000	1,200	63,000	64,000	6,100	161,000	163,000	15,700
14,000	15,000	1,300	64,000	65,000	6,200	163,000	165,000	15,900
15,000	16,000	1,400	65,000	67,000	6,300	165,000	167,000	16,100
16,000	17,000	1,500	67,000	69,000	6,500	167,000	169,000	16,300
17,000	18,000	1,600	69,000	71,000	6,700	169,000	171,000	16,500
18,000	19,000	1,700	71,000	73,000	6,900	171,000	173,000	16,700
19,000	20,000	1,800	73,000	75,000	7,100	173,000	175,000	16,900
20,000	21,000	1,900	75,000	77,000	7,300	175,000	177,000	17,100
21,000	22,000	2,000	77,000	79,000	7,500	177,000	179,000	17,300
22,000	23,000	2,100	79,000	81,000	7,700	179,000	181,000	17,500
23,000	24,000	2,200	81,000	83,000	7,900	181,000	183,000	17,700
24,000	25,000	2,300	83,000	85,000	8,100	183,000	185,000	17,900
25,000	26,000	2,400	85,000	87,000	8,300	185,000	187,000	18,100
26,000	27,000	2,500	87,000	89,000	8,500	187,000	189,000	18,300
27,000	28,000	2,600	89,000	91,000	8,700	189,000	191,000	18,500
28,000	29,000	2,700	91,000	93,000	8,900	191,000	193,000	18,700
29,000	30,000	2,800	93,000	95,000	9,100	193,000	195,000	18,900
30,000	31,000	2,900	95,000	97,000	9,300	195,000	198,000	19,100
31,000	32,000	3,000	97,000	99,000	9,500	198,000	201,000	19,400
32,000	33,000	3,100	99,000	101,000	9,700	201,000	204,000	19,600
33,000	34,000	3,200	101,000	103,000	9,800	204,000	207,000	19,900
34,000	35,000	3,300	103,000	105,000	10,000	207,000	210,000	20,200
35,000	36,000	3,400	105,000	107,000	10,200	210,000	213,000	20,500
36,000	37,000	3,500	107,000	109,000	10,400	213,000	216,000	20,800
37,000	38,000	3,600	109,000	111,000	10,600	216,000	219,000	21,100
38,000	39,000	3,700	111,000	113,000	10,800	219,000	222,000	21,400
39,000	40,000	3,800	113,000	115,000	11,000	222,000	225,000	21,700
40,000	41,000	3,900	115,000	117,000	11,200	225,000	228,000	22,000
41,000	42,000	4,000	117,000	119,000	11,400	228,000	231,000	22,300
42,000	43,000	4,100	119,000	121,000	11,600	231,000	234,000	22,600
43,000	44,000	4,200	121,000	123,000	11,800	234,000	237,000	22,900
44,000	45,000	4,300	123,000	125,000	12,000	237,000	240,000	23,200
45,000	46,000	4,400	125,000	127,000	12,200	240,000	243,000	23,500
46,000	47,000	4,500	127,000	129,000	12,400	243,000	246,000	23,800
47,000	48,000	4,600	129,000	131,000	12,600	246,000	249,000	24,100
48,000	49,000	4,700	131,000	133,000	12,800	249,000	252,000	24,400
49,000	50,000	4,800	133,000	135,000	13,000	252,000	255,000	24,600
50,000	51,000	4,900	135,000	137,000	13,200	255,000	258,000	24,900
(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	25,200	414,000	418,000	40,500	614,000	618,000	60,400
261,000	264,000	25,500	418,000	422,000	40,900	618,000	622,000	60,800
264,000	267,000	25,800	422,000	426,000	41,300	622,000	626,000	61,200
267,000	270,000	26,100	426,000	430,000	41,700	626,000	630,000	61,600
270,000	273,000	26,400	430,000	434,000	42,100	630,000	634,000	62,000
273,000	276,000	26,700	434,000	438,000	42,500	634,000	638,000	62,400
276,000	279,000	27,000	438,000	442,000	42,900	638,000	642,000	62,800
279,000	282,000	27,300	442,000	446,000	43,300	642,000	646,000	63,200
282,000	285,000	27,600	446,000	450,000	43,700	646,000	650,000	63,600
285,000	288,000	27,900	450,000	454,000	44,100	650,000	655,000	64,000
288,000	291,000	28,200	454,000	458,000	44,400	655,000	660,000	64,500
291,000	294,000	28,500	458,000	462,000	44,800	660,000	665,000	65,000
294,000	297,000	28,800	462,000	466,000	45,200	665,000	670,000	65,500
297,000	300,000	29,100	466,000	470,000	45,600	670,000	675,000	66,000
300,000	303,000	29,400	470,000	474,000	46,000	675,000	680,000	66,500
303,000	306,000	29,600	474,000	478,000	46,400	680,000	685,000	67,000
306,000	309,000	29,900	478,000	482,000	46,800	685,000	690,000	67,500
309,000	312,000	30,200	482,000	486,000	47,200	690,000	695,000	68,000
312,000	315,000	30,500	486,000	490,000	47,600	695,000	700,000	68,500
315,000	318,000	30,800	490,000	494,000	48,000	700,000	705,000	69,000
318,000	321,000	31,100	494,000	498,000	48,400	705,000	710,000	69,500
321,000	324,000	31,400	498,000	502,000	48,800	710,000	715,000	70,000
324,000	327,000	31,700	502,000	506,000	49,200	715,000	720,000	70,500
327,000	330,000	32,000	506,000	510,000	49,600	720,000	725,000	71,000
330,000	333,000	32,300	510,000	514,000	50,000	725,000	730,000	71,500
333,000	336,000	32,600	514,000	518,000	50,400	730,000	735,000	72,000
336,000	339,000	32,900	518,000	522,000	50,800	735,000	740,000	72,500
339,000	342,000	33,200	522,000	526,000	51,200	740,000	745,000	73,000
342,000	345,000	33,500	526,000	530,000	51,600	745,000	750,000	73,500
345,000	348,000	33,800	530,000	534,000	52,000	750,000	755,000	74,000
348,000	351,000	34,100	534,000	538,000	52,400	755,000	760,000	74,500
351,000	354,000	34,300	538,000	542,000	52,800	760,000	765,000	75,000
354,000	357,000	34,600	542,000	546,000	53,200	765,000	770,000	75,500
357,000	360,000	34,900	546,000	550,000	53,600	770,000	775,000	76,000
360,000	363,000	35,200	550,000	554,000	54,000	775,000	780,000	76,500
363,000	366,000	35,500	554,000	558,000	54,400	780,000	785,000	77,000
366,000	369,000	35,800	558,000	562,000	54,800	785,000	790,000	77,500
369,000	372,000	36,100	562,000	566,000	55,200	790,000	795,000	78,000
372,000	375,000	36,400	566,000	570,000	55,600	795,000	800,000	78,500
375,000	378,000	36,700	570,000	574,000	56,000	800,000	805,000	79,000
378,000	381,000	37,000	574,000	578,000	56,400	805,000	810,000	79,500
381,000	384,000	37,300	578,000	582,000	56,800	810,000	815,000	80,000
384,000	387,000	37,600	582,000	586,000	57,200	815,000	820,000	80,500
387,000	390,000	37,900	586,000	590,000	57,600	820,000	825,000	81,000
390,000	394,000	38,200	590,000	594,000	58,000	825,000	830,000	81,500
394,000	398,000	38,600	594,000	598,000	58,400	830,000	835,000	82,000
398,000	402,000	39,000	598,000	602,000	58,800	835,000	840,000	82,500
402,000	406,000	39,300	602,000	606,000	59,200	840,000	845,000	83,000
406,000	410,000	39,700	606,000	610,000	59,600	845,000	850,000	83,500
410,000	414,000	40,100	610,000	614,000	60,000	850,000	855,000	84,000
(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	84,500	5,000,000	7,500,000	The amount calculated by multiplying the taxable timber income by 22.7%, less 403,000 yen	35,000,000	50,000,000	The amount calculated by multiplying the taxable timber income by 50%, less 5,207,500 yen
860,000	865,000	85,000				
865,000	870,000	85,500				
870,000	875,000	86,000				
875,000	880,000	86,500				
880,000	885,000	87,000	7,500,000	10,000,000	The amount calculated by multiplying the taxable timber income by 27%, less 725,500 yen	50,000,000	100,000,000	The amount calculated by multiplying the taxable timber income by 55%, less 7,707,500 yen
885,000	890,000	87,500				
890,000	895,000	88,000				
895,000	900,000	88,500				
900,000	905,000	89,000				
905,000	910,000	89,500	10,000,000	11,000,000	The amount calculated by multiplying the taxable timber income by 30%, less 1,025,500 yen	100,000,000	150,000,000	The amount calculated by multiplying the taxable timber income by 60%, less 12,707,500 yen
910,000	915,000	90,000				
915,000	920,000	90,500				
920,000	925,000	91,000				
925,000	930,000	91,500				
930,000	935,000	92,000	11,000,000	12,500,000	The amount calculated by multiplying the taxable timber income by 31.2%, less 1,157,500 yen	150,000,000	225,000,000	The amount calculated by multiplying the taxable timber income by 65%, less 20,207,500 yen
935,000	940,000	92,500				
940,000	945,000	93,000				
945,000	950,000	93,500				
950,000	955,000	94,000				
955,000	960,000	94,500	12,500,000	15,000,000	The amount calculated by multiplying the taxable timber income by 34.2%, less 1,532,500 yen	225,000,000	300,000,000	The amount calculated by multiplying the taxable timber income by 70%, less 31,457,500 yen
960,000	965,000	95,000				
965,000	970,000	95,500				
970,000	975,000	96,000				
975,000	980,000	96,500				
980,000	985,000	97,000	15,000,000	20,000,000	The amount calculated by multiplying the taxable timber income by 38.5%, less 2,177,500 yen	300,000,000	325,000,000	The amount calculated by multiplying the taxable timber income by 71.2%, less 35,057,500 yen
985,000	990,000	97,500				
990,000	995,000	98,000				
995,000	1,000,000	98,500				
1,000,000	1,500,000	The amount calculated by multiplying the taxable timber income by 10%, less 1,000 yen	20,000,000	25,000,000	The amount calculated by multiplying the taxable timber income by 42.7%, less 3,017,500 yen	325,000,000 yen or more	The amount calculated by multiplying the taxable timber income by 75%, less 47,407,500 yen
1,500,000	3,000,000	The amount calculated by multiplying the taxable timber income by 14.2%, less 64,000 yen	25,000,000	30,000,000	The amount calculated by multiplying the taxable timber income by 45.7%, less 3,767,500 yen		
3,000,000	5,000,000	The amount calculated by multiplying the taxable timber income by 18.5%, less 193,000 yen	30,000,000	35,000,000	The amount calculated by multiplying the taxable timber income by 47%, less 4,157,500 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.
<sup>machine translation, not official</sup>

## 附則別表第三（昭和４４年分の所得税に係る予定納税基準額の算出率の表）
<sup>suppl-3441-14/appdx-3 · https://japanlaw.org/ja/income-tax-act/suppl-3441-14/appdx-3 · https://japanlaw.org/l/340AC0000000033/suppl-3441-14/appdx-3</sup>

昭和４３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４３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
％	千円	千円	千円	千円	千円	千円	千円	千円	千円	千円	千円	千円	千円	千円	千円	千円	千円	千円
０	２３１千円未満	２３１千円未満	２４３千円未満	２５８千円未満	２７６千円未満	２９４千円未満	３１２千円未満	３３０千円未満	３４８千円未満
５５																	３４８	４６０
６０															３３０	４６０	４６０	５２０
６５													３１２	４７０	４６０	５３０	５２０	６００
７０											２９４	４７０	４７０	５６０	５３０	７９０	６００	８８０
７５									２７６	４８０	４７０	７５０	５６０	８８０	７９０	１，２１０	８８０	１，３５０
８０							２５８	６７０	４８０	１，０９０	７５０	１，６３０	８８０	１，９４０	１，２１０	２，１７０	１，３５０	２，５８０
８５					２４３	２，１００	６７０	２，７００	１，０９０	２，９２０	１，６３０	３，３１０	１，９４０	３，５８０	２，１７０	３，８４０	２，５８０	４，４００
９０	２３１	５，３９０	２３１	５，５５０	２，１００	５，８２０	２，７００	７，４００	２，９２０	７，７５０	３，３１０	８，１００	３，５８０	８，４５０	３，８４０	８，８００	４，４００	９，１５０
９５	５，３９０	２３，５２０	５，５５０	２４，５２０	５，８２０	２６，２７０	７，４００	２８，０２０	７，７５０	３０，３５０	８，１００	３２，１００	８，４５０	３３，８５０	８，８００	３５，６００	９，１５０	３７，３５０
９９	２３，５２０	６５，０００	２４，５２０	６５，０００	２６，２７０	６５，０００	２８，０２０	６５，０００	３０，３５０	６５，０００	３２，１００	６５，０００	３３，８５０	６５，０００	３５，６００	６５，０００	３７，３５０	６５，０００
（注）
（一）　この表は、昭和４３年分の課税総所得金額等が６，５００万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４３年分の課税総所得金額等」とは、附則第五条第一項第二号（昭和四十四年分及び昭和四十五年分の所得税に係る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４３年分の所得税につき旧法第八十三条（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八十四条（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４３年分の課税総所得金額等が６，５００万円以上である者については、この表によらず、附則第五条第一項第一号に掲げる金額から３０万円を控除した金額が昭和４４年分の所得税に係る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 1968 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 1968
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
%	thousand yen	thousand yen	thousand yen	thousand yen	thousand yen	thousand yen	thousand yen	thousand yen	thousand yen	thousand yen	thousand yen	thousand yen	thousand yen	thousand yen	thousand yen	thousand yen	thousand yen	thousand yen
0	Less than 231 thousand yen	Less than 231 thousand yen	Less than 243 thousand yen	Less than 258 thousand yen	Less than 276 thousand yen	Less than 294 thousand yen	Less than 312 thousand yen	Less than 330 thousand yen	Less than 348 thousand yen
55																	348	460
60															330	460	460	520
65													312	470	460	530	520	600
70											294	470	470	560	530	790	600	880
75									276	480	470	750	560	880	790	1,210	880	1,350
80							258	670	480	1,090	750	1,630	880	1,940	1,210	2,170	1,350	2,580
85					243	2,100	670	2,700	1,090	2,920	1,630	3,310	1,940	3,580	2,170	3,840	2,580	4,400
90	231	5,390	231	5,550	2,100	5,820	2,700	7,400	2,920	7,750	3,310	8,100	3,580	8,450	3,840	8,800	4,400	9,150
95	5,390	23,520	5,550	24,520	5,820	26,270	7,400	28,020	7,750	30,350	8,100	32,100	8,450	33,850	8,800	35,600	9,150	37,350
99	23,520	65,000	24,520	65,000	26,270	65,000	28,020	65,000	30,350	65,000	32,100	65,000	33,850	65,000	35,600	65,000	37,350	65,000
(Note)
(i) This table applies to a person whose taxable aggregate income and similar amount for 1968 is less than 65 million yen.
(ii) The terms used in this table are as follows:
(1) "Taxable aggregate income and similar amount for 1968" means the taxable aggregate income and similar amount prescribed in Article 5, paragraph (1), item (ii) (Special Provisions on the Calculation of the tax prepayment calculation base for 1969 and 1970 Income Tax) of the Supplementary Provisions.
(2) "Number of dependents and similar persons" means the total number of Claimable Spouses to whom the provisions of Article 83 (Spousal Deduction) of the Former Act were applied and dependents to whom the provisions of Article 84 (Deduction for Dependents) of the Former Act were applied, with regard to income tax for 1968.
(iii) For a person whose taxable aggregate income and similar amount for 1968 is 65 million yen or more, the tax prepayment calculation base for 1969 income tax is the amount arrived at when 300,000 yen is deducted from the amount set forth in Article 5, paragraph (1), item (i) of the Supplementary Provisions, without using this table.
<sup>machine translation, not official</sup>

## 附則別表第四 削除
<sup>suppl-3441-14/appdx-4 · https://japanlaw.org/ja/income-tax-act/suppl-3441-14/appdx-4 · https://japanlaw.org/l/340AC0000000033/suppl-3441-14/appdx-4</sup>

## 附則別表第五（昭和４４年分の年末調整のための給与所得の源泉徴収税額表）
<sup>suppl-3441-14/appdx-5 · https://japanlaw.org/ja/income-tax-act/suppl-3441-14/appdx-5 · https://japanlaw.org/l/340AC0000000033/suppl-3441-14/appdx-5</sup>

（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	４，９００	１３７，０００	１３９，０００	１３，５００
２，０００	３，０００	１００	５２，０００	５３，０００	５，０００	１３９，０００	１４１，０００	１３，７００
３，０００	４，０００	２００	５３，０００	５４，０００	５，１００	１４１，０００	１４３，０００	１３，９００
４，０００	５，０００	３００	５４，０００	５５，０００	５，２００	１４３，０００	１４５，０００	１４，１００
５，０００	６，０００	４００	５５，０００	５６，０００	５，３００	１４５，０００	１４７，０００	１４，３００
６，０００	７，０００	５００	５６，０００	５７，０００	５，４００	１４７，０００	１４９，０００	１４，５００
７，０００	８，０００	６００	５７，０００	５８，０００	５，５００	１４９，０００	１５１，０００	１４，７００
８，０００	９，０００	７００	５８，０００	５９，０００	５，６００	１５１，０００	１５３，０００	１４，９００
９，０００	１０，０００	８００	５９，０００	６０，０００	５，７００	１５３，０００	１５５，０００	１５，１００
１０，０００	１１，０００	９００	６０，０００	６１，０００	５，８００	１５５，０００	１５７，０００	１５，３００
１１，０００	１２，０００	１，０００	６１，０００	６２，０００	５，９００	１５７，０００	１５９，０００	１５，５００
１２，０００	１３，０００	１，１００	６２，０００	６３，０００	６，０００	１５９，０００	１６１，０００	１５，７００
１３，０００	１４，０００	１，２００	６３，０００	６４，０００	６，１００	１６１，０００	１６３，０００	１５，９００
１４，０００	１５，０００	１，３００	６４，０００	６５，０００	６，２００	１６３，０００	１６５，０００	１６，１００
１５，０００	１６，０００	１，４００	６５，０００	６７，０００	６，３００	１６５，０００	１６７，０００	１６，３００
１６，０００	１７，０００	１，５００	６７，０００	６９，０００	６，５００	１６７，０００	１６９，０００	１６，５００
１７，０００	１８，０００	１，６００	６９，０００	７１，０００	６，７００	１６９，０００	１７１，０００	１６，７００
１８，０００	１９，０００	１，７００	７１，０００	７３，０００	６，９００	１７１，０００	１７３，０００	１６，９００
１９，０００	２０，０００	１，８００	７３，０００	７５，０００	７，１００	１７３，０００	１７５，０００	１７，１００
２０，０００	２１，０００	１，９００	７５，０００	７７，０００	７，３００	１７５，０００	１７７，０００	１７，３００
２１，０００	２２，０００	２，０００	７７，０００	７９，０００	７，５００	１７７，０００	１７９，０００	１７，５００
２２，０００	２３，０００	２，１００	７９，０００	８１，０００	７，７００	１７９，０００	１８１，０００	１７，７００
２３，０００	２４，０００	２，２００	８１，０００	８３，０００	７，９００	１８１，０００	１８３，０００	１７，９００
２４，０００	２５，０００	２，３００	８３，０００	８５，０００	８，１００	１８３，０００	１８５，０００	１８，１００
２５，０００	２６，０００	２，４００	８５，０００	８７，０００	８，３００	１８５，０００	１８７，０００	１８，３００
２６，０００	２７，０００	２，５００	８７，０００	８９，０００	８，５００	１８７，０００	１８９，０００	１８，５００
２７，０００	２８，０００	２，６００	８９，０００	９１，０００	８，７００	１８９，０００	１９１，０００	１８，７００
２８，０００	２９，０００	２，７００	９１，０００	９３，０００	８，９００	１９１，０００	１９３，０００	１８，９００
２９，０００	３０，０００	２，８００	９３，０００	９５，０００	９，１００	１９３，０００	１９５，０００	１９，１００
３０，０００	３１，０００	２，９００	９５，０００	９７，０００	９，３００	１９５，０００	１９８，０００	１９，３００
３１，０００	３２，０００	３，０００	９７，０００	９９，０００	９，５００	１９８，０００	２０１，０００	１９，６００
３２，０００	３３，０００	３，１００	９９，０００	１０１，０００	９，７００	２０１，０００	２０４，０００	１９，９００
３３，０００	３４，０００	３，２００	１０１，０００	１０３，０００	９，９００	２０４，０００	２０７，０００	２０，２００
３４，０００	３５，０００	３，３００	１０３，０００	１０５，０００	１０，１００	２０７，０００	２１０，０００	２０，５００
３５，０００	３６，０００	３，４００	１０５，０００	１０７，０００	１０，３００	２１０，０００	２１３，０００	２０，８００
３６，０００	３７，０００	３，５００	１０７，０００	１０９，０００	１０，５００	２１３，０００	２１６，０００	２１，１００
３７，０００	３８，０００	３，６００	１０９，０００	１１１，０００	１０，７００	２１６，０００	２１９，０００	２１，４００
３８，０００	３９，０００	３，７００	１１１，０００	１１３，０００	１０，９００	２１９，０００	２２２，０００	２１，７００
３９，０００	４０，０００	３，８００	１１３，０００	１１５，０００	１１，１００	２２２，０００	２２５，０００	２２，０００
４０，０００	４１，０００	３，９００	１１５，０００	１１７，０００	１１，３００	２２５，０００	２２８，０００	２２，３００
４１，０００	４２，０００	４，０００	１１７，０００	１１９，０００	１１，５００	２２８，０００	２３１，０００	２２，６００
４２，０００	４３，０００	４，１００	１１９，０００	１２１，０００	１１，７００	２３１，０００	２３４，０００	２２，９００
４３，０００	４４，０００	４，２００	１２１，０００	１２３，０００	１１，９００	２３４，０００	２３７，０００	２３，２００
４４，０００	４５，０００	４，３００	１２３，０００	１２５，０００	１２，１００	２３７，０００	２４０，０００	２３，５００
４５，０００	４６，０００	４，４００	１２５，０００	１２７，０００	１２，３００	２４０，０００	２４３，０００	２３，８００
４６，０００	４７，０００	４，５００	１２７，０００	１２９，０００	１２，５００	２４３，０００	２４６，０００	２４，１００
４７，０００	４８，０００	４，６００	１２９，０００	１３１，０００	１２，７００	２４６，０００	２４９，０００	２４，４００
４８，０００	４９，０００	４，７００	１３１，０００	１３３，０００	１２，９００	２４９，０００	２５２，０００	２４，７００
４９，０００	５０，０００	４，８００	１３３，０００	１３５，０００	１３，１００	２５２，０００	２５５，０００	２５，０００
５０，０００	５１，０００	４，９００	１３５，０００	１３７，０００	１３，３００	２５５，０００	２５８，０００	２５，３００
（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	２５，６００	４１４，０００	４１８，０００	４５，９００	６１４，０００	６１８，０００	７４，９００
２６１，０００	２６４，０００	２５，９００	４１８，０００	４２２，０００	４６，５００	６１８，０００	６２２，０００	７５，７００
２６４，０００	２６７，０００	２６，２００	４２２，０００	４２６，０００	４７，１００	６２２，０００	６２６，０００	７６，４００
２６７，０００	２７０，０００	２６，５００	４２６，０００	４３０，０００	４７，６００	６２６，０００	６３０，０００	７７，２００
２７０，０００	２７３，０００	２６，８００	４３０，０００	４３４，０００	４８，２００	６３０，０００	６３４，０００	７７，９００
２７３，０００	２７６，０００	２７，１００	４３４，０００	４３８，０００	４８，８００	６３４，０００	６３８，０００	７８，６００
２７６，０００	２７９，０００	２７，４００	４３８，０００	４４２，０００	４９，３００	６３８，０００	６４２，０００	７９，４００
２７９，０００	２８２，０００	２７，７００	４４２，０００	４４６，０００	４９，９００	６４２，０００	６４６，０００	８０，１００
２８２，０００	２８５，０００	２８，０００	４４６，０００	４５０，０００	５０，５００	６４６，０００	６５０，０００	８０，９００
２８５，０００	２８８，０００	２８，３００	４５０，０００	４５４，０００	５１，１００	６５０，０００	６５５，０００	８１，６００
２８８，０００	２９１，０００	２８，６００	４５４，０００	４５８，０００	５１，６００	６５５，０００	６６０，０００	８２，５００
２９１，０００	２９４，０００	２８，９００	４５８，０００	４６２，０００	５２，２００	６６０，０００	６６５，０００	８３，５００
２９４，０００	２９７，０００	２９，２００	４６２，０００	４６６，０００	５２，８００	６６５，０００	６７０，０００	８４，４００
２９７，０００	３００，０００	２９，５００	４６６，０００	４７０，０００	５３，３００	６７０，０００	６７５，０００	８５，３００
３００，０００	３０３，０００	２９，８００	４７０，０００	４７４，０００	５３，９００	６７５，０００	６８０，０００	８６，２００
３０３，０００	３０６，０００	３０，２００	４７４，０００	４７８，０００	５４，５００	６８０，０００	６８５，０００	８７，２００
３０６，０００	３０９，０００	３０，６００	４７８，０００	４８２，０００	５５，０００	６８５，０００	６９０，０００	８８，１００
３０９，０００	３１２，０００	３１，０００	４８２，０００	４８６，０００	５５，６００	６９０，０００	６９５，０００	８９，０００
３１２，０００	３１５，０００	３１，５００	４８６，０００	４９０，０００	５６，２００	６９５，０００	７００，０００	８９，９００
３１５，０００	３１８，０００	３１，９００	４９０，０００	４９４，０００	５６，７００	７００，０００	７０５，０００	９０，９００
３１８，０００	３２１，０００	３２，３００	４９４，０００	４９８，０００	５７，３００	７０５，０００	７１０，０００	９１，８００
３２１，０００	３２４，０００	３２，７００	４９８，０００	５０２，０００	５７，９００	７１０，０００	７１５，０００	９２，７００
３２４，０００	３２７，０００	３３，２００	５０２，０００	５０６，０００	５８，４００	７１５，０００	７２０，０００	９３，６００
３２７，０００	３３０，０００	３３，６００	５０６，０００	５１０，０００	５９，０００	７２０，０００	７２５，０００	９４，６００
３３０，０００	３３３，０００	３４，０００	５１０，０００	５１４，０００	５９，６００	７２５，０００	７３０，０００	９５，５００
３３３，０００	３３６，０００	３４，４００	５１４，０００	５１８，０００	６０，１００	７３０，０００	７３５，０００	９６，４００
３３６，０００	３３９，０００	３４，９００	５１８，０００	５２２，０００	６０，７００	７３５，０００	７４０，０００	９７，３００
３３９，０００	３４２，０００	３５，３００	５２２，０００	５２６，０００	６１，３００	７４０，０００	７４５，０００	９８，３００
３４２，０００	３４５，０００	３５，７００	５２６，０００	５３０，０００	６１，８００	７４５，０００	７５０，０００	９９，２００
３４５，０００	３４８，０００	３６，１００	５３０，０００	５３４，０００	６２，４００	７５０，０００	７５５，０００	１００，１００
３４８，０００	３５１，０００	３６，６００	５３４，０００	５３８，０００	６３，０００	７５５，０００	７６０，０００	１０１，０００
３５１，０００	３５４，０００	３７，０００	５３８，０００	５４２，０００	６３，５００	７６０，０００	７６５，０００	１０２，０００
３５４，０００	３５７，０００	３７，４００	５４２，０００	５４６，０００	６４，１００	７６５，０００	７７０，０００	１０２，９００
３５７，０００	３６０，０００	３７，８００	５４６，０００	５５０，０００	６４，７００	７７０，０００	７７５，０００	１０３，８００
３６０，０００	３６３，０００	３８，３００	５５０，０００	５５４，０００	６５，３００	７７５，０００	７８０，０００	１０４，７００
３６３，０００	３６６，０００	３８，７００	５５４，０００	５５８，０００	６５，８００	７８０，０００	７８５，０００	１０５，７００
３６６，０００	３６９，０００	３９，１００	５５８，０００	５６２，０００	６６，４００	７８５，０００	７９０，０００	１０６，６００
３６９，０００	３７２，０００	３９，５００	５６２，０００	５６６，０００	６７，０００	７９０，０００	７９５，０００	１０７，５００
３７２，０００	３７５，０００	４０，０００	５６６，０００	５７０，０００	６７，５００	７９５，０００	８００，０００	１０８，４００
３７５，０００	３７８，０００	４０，４００	５７０，０００	５７４，０００	６８，１００	８００，０００	８０５，０００	１０９，４００
３７８，０００	３８１，０００	４０，８００	５７４，０００	５７８，０００	６８，７００	８０５，０００	８１０，０００	１１０，３００
３８１，０００	３８４，０００	４１，３００	５７８，０００	５８２，０００	６９，２００	８１０，０００	８１５，０００	１１１，２００
３８４，０００	３８７，０００	４１，７００	５８２，０００	５８６，０００	６９，８００	８１５，０００	８２０，０００	１１２，１００
３８７，０００	３９０，０００	４２，１００	５８６，０００	５９０，０００	７０，４００	８２０，０００	８２５，０００	１１３，１００
３９０，０００	３９４，０００	４２，５００	５９０，０００	５９４，０００	７０，９００	８２５，０００	８３０，０００	１１４，０００
３９４，０００	３９８，０００	４３，１００	５９４，０００	５９８，０００	７１，５００	８３０，０００	８３５，０００	１１４，９００
３９８，０００	４０２，０００	４３，７００	５９８，０００	６０２，０００	７２，１００	８３５，０００	８４０，０００	１１５，８００
４０２，０００	４０６，０００	４４，２００	６０２，０００	６０６，０００	７２，７００	８４０，０００	８４５，０００	１１６，８００
４０６，０００	４１０，０００	４４，８００	６０６，０００	６１０，０００	７３，５００	８４５，０００	８５０，０００	１１７，７００
４１０，０００	４１４，０００	４５，４００	６１０，０００	６１４，０００	７４，２００	８５０，０００	８５５，０００	１１８，６００
（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	１１９，５００	９８０，０００	９８５，０００	１４２，７００	２，５００，０００	３，０００，０００	課税給与所得金額に３４．２％を乗じて算出した金額から３０６，５００円を控除した金額
８６０，０００	８６５，０００	１２０，５００	９８５，０００	９９０，０００	１４３，６００		
８６５，０００	８７０，０００	１２１，４００	９９０，０００	９９５，０００	１４４，５００		
８７０，０００	８７５，０００	１２２，３００	９９５，０００	１，０００，０００	１４５，４００		
８７５，０００	８８０，０００	１２３，２００					
８８０，０００	８８５，０００	１２４，２００	１，０００，０００	１，５００，０００	課税給与所得金額に２２．７％を乗じて算出した金額から８０，６００円を控除した金額	３，０００，０００	４，０００，０００	課税給与所得金額に３８．５％を乗じて算出した金額から４３５，５００円を控除した金額
８８５，０００	８９０，０００	１２５，１００				
８９０，０００	８９５，０００	１２６，０００				
８９５，０００	９００，０００	１２６，９００				
９００，０００	９０５，０００	１２７，９００				
９０５，０００	９１０，０００	１２８，８００	１，５００，０００	２，０００，０００	課税給与所得金額に２７％を乗じて算出した金額から１４５，１００円を控除した金額	４，０００，０００	４，４８４，０００	課税給与所得金額に４２．７％を乗じて算出した金額から６０３，５００円を控除した金額
９１０，０００	９１５，０００	１２９，７００				
９１５，０００	９２０，０００	１３０，６００				
９２０，０００	９２５，０００	１３１，６００				
９２５，０００	９３０，０００	１３２，５００				
９３０，０００	９３５，０００	１３３，４００	２，０００，０００	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２０５，１００円を控除した金額	４，４８４，０００円	１，３１１，１００円
９３５，０００	９４０，０００	１３４，３００				
９４０，０００	９４５，０００	１３５，３００				
９４５，０００	９５０，０００	１３６，２００				
９５０，０００	９５５，０００	１３７，１００				
９５５，０００	９６０，０００	１３８，０００	２，２００，０００	２，５００，０００	課税給与所得金額に３１．２％を乗じて算出した金額から２３１，５００円を控除した金額		
９６０，０００	９６５，０００	１３９，０００				
９６５，０００	９７０，０００	１３９，９００				
９７０，０００	９７５，０００	１４０，８００				
９７５，０００	９８０，０００	１４１，７００				
（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（昭和四十四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小規模企業共済掛金（新法第七十五条第一項（小規模企業共済掛金控除）に規定する小規模企業共済掛金をいう。）の額がある場合には、その金額
（４）　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
（５）　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三十二号ロ（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８７，５００円（その者が特別障害者に該当する旨の記載がある場合には、１２７，５００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８７，５００円（その者が特別障害者に該当する旨の記載がある場合には、１２７，５００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、
（ｂ）　当該申告書に附則第三条第一項の規定により読み替えられた新法第八十四条第二項の規定に該当する旨の記載があるときは、同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、
（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
３１１，８７５円未満	１６９，５００円未満	４０８，０００	４１０，０００	２４６，４００	５０８，０００	５１０，０００	３２６，４００
３１１，８７５	３１２，０００	１６９，５００	４１０，０００	４１２，０００	２４８，０００	５１０，０００	５１２，０００	３２８，０００
３１２，０００	３１４，０００	１６９，６００	４１２，０００	４１４，０００	２４９，６００	５１２，０００	５１４，０００	３２９，６００
３１４，０００	３１６，０００	１７１，２００	４１４，０００	４１６，０００	２５１，２００	５１４，０００	５１６，０００	３３１，２００
３１６，０００	３１８，０００	１７２，８００	４１６，０００	４１８，０００	２５２，８００	５１６，０００	５１８，０００	３３２，８００
３１８，０００	３２０，０００	１７４，４００	４１８，０００	４２０，０００	２５４，４００	５１８，０００	５２０，０００	３３４，４００
３２０，０００	３２２，０００	１７６，０００	４２０，０００	４２２，０００	２５６，０００	５２０，０００	５２２，０００	３３６，０００
３２２，０００	３２４，０００	１７７，６００	４２２，０００	４２４，０００	２５７，６００	５２２，０００	５２４，０００	３３７，６００
３２４，０００	３２６，０００	１７９，２００	４２４，０００	４２６，０００	２５９，２００	５２４，０００	５２６，０００	３３９，２００
３２６，０００	３２８，０００	１８０，８００	４２６，０００	４２８，０００	２６０，８００	５２６，０００	５２８，０００	３４０，８００
３２８，０００	３３０，０００	１８２，４００	４２８，０００	４３０，０００	２６２，４００	５２８，０００	５３０，０００	３４２，４００
３３０，０００	３３２，０００	１８４，０００	４３０，０００	４３２，０００	２６４，０００	５３０，０００	５３２，０００	３４４，０００
３３２，０００	３３４，０００	１８５，６００	４３２，０００	４３４，０００	２６５，６００	５３２，０００	５３４，０００	３４５，６００
３３４，０００	３３６，０００	１８７，２００	４３４，０００	４３６，０００	２６７，２００	５３４，０００	５３６，０００	３４７，２００
３３６，０００	３３８，０００	１８８，８００	４３６，０００	４３８，０００	２６８，８００	５３６，０００	５３８，０００	３４８，８００
３３８，０００	３４０，０００	１９０，４００	４３８，０００	４４０，０００	２７０，４００	５３８，０００	５４０，０００	３５０，４００
３４０，０００	３４２，０００	１９２，０００	４４０，０００	４４２，０００	２７２，０００	５４０，０００	５４２，０００	３５２，０００
３４２，０００	３４４，０００	１９３，６００	４４２，０００	４４４，０００	２７３，６００	５４２，０００	５４４，０００	３５３，６００
３４４，０００	３４６，０００	１９５，２００	４４４，０００	４４６，０００	２７５，２００	５４４，０００	５４６，０００	３５５，２００
３４６，０００	３４８，０００	１９６，８００	４４６，０００	４４８，０００	２７６，８００	５４６，０００	５４８，０００	３５６，８００
３４８，０００	３５０，０００	１９８，４００	４４８，０００	４５０，０００	２７８，４００	５４８，０００	５５０，０００	３５８，４００
３５０，０００	３５２，０００	２００，０００	４５０，０００	４５２，０００	２８０，０００	５５０，０００	５５２，０００	３６０，０００
３５２，０００	３５４，０００	２０１，６００	４５２，０００	４５４，０００	２８１，６００	５５２，０００	５５４，０００	３６１，６００
３５４，０００	３５６，０００	２０３，２００	４５４，０００	４５６，０００	２８３，２００	５５４，０００	５５６，０００	３６３，２００
３５６，０００	３５８，０００	２０４，８００	４５６，０００	４５８，０００	２８４，８００	５５６，０００	５５８，０００	３６４，８００
３５８，０００	３６０，０００	２０６，４００	４５８，０００	４６０，０００	２８６，４００	５５８，０００	５６０，０００	３６６，４００
３６０，０００	３６２，０００	２０８，０００	４６０，０００	４６２，０００	２８８，０００	５６０，０００	５６２，０００	３６８，０００
３６２，０００	３６４，０００	２０９，６００	４６２，０００	４６４，０００	２８９，６００	５６２，０００	５６４，０００	３６９，６００
３６４，０００	３６６，０００	２１１，２００	４６４，０００	４６６，０００	２９１，２００	５６４，０００	５６６，０００	３７１，２００
３６６，０００	３６８，０００	２１２，８００	４６６，０００	４６８，０００	２９２，８００	５６６，０００	５６８，０００	３７２，８００
３６８，０００	３７０，０００	２１４，４００	４６８，０００	４７０，０００	２９４，４００	５６８，０００	５７０，０００	３７４，４００
３７０，０００	３７２，０００	２１６，０００	４７０，０００	４７２，０００	２９６，０００	５７０，０００	５７２，０００	３７６，０００
３７２，０００	３７４，０００	２１７，６００	４７２，０００	４７４，０００	２９７，６００	５７２，０００	５７４，０００	３７７，６００
３７４，０００	３７６，０００	２１９，２００	４７４，０００	４７６，０００	２９９，２００	５７４，０００	５７６，０００	３７９，２００
３７６，０００	３７８，０００	２２０，８００	４７６，０００	４７８，０００	３００，８００	５７６，０００	５７８，０００	３８０，８００
３７８，０００	３８０，０００	２２２，４００	４７８，０００	４８０，０００	３０２，４００	５７８，０００	５８０，０００	３８２，４００
３８０，０００	３８２，０００	２２４，０００	４８０，０００	４８２，０００	３０４，０００	５８０，０００	５８２，０００	３８４，０００
３８２，０００	３８４，０００	２２５，６００	４８２，０００	４８４，０００	３０５，６００	５８２，０００	５８４，０００	３８５，６００
３８４，０００	３８６，０００	２２７，２００	４８４，０００	４８６，０００	３０７，２００	５８４，０００	５８６，０００	３８７，２００
３８６，０００	３８８，０００	２２８，８００	４８６，０００	４８８，０００	３０８，８００	５８６，０００	５８８，０００	３８８，８００
３８８，０００	３９０，０００	２３０，４００	４８８，０００	４９０，０００	３１０，４００	５８８，０００	５９０，０００	３９０，４００
３９０，０００	３９２，０００	２３２，０００	４９０，０００	４９２，０００	３１２，０００	５９０，０００	５９２，０００	３９２，０００
３９２，０００	３９４，０００	２３３，６００	４９２，０００	４９４，０００	３１３，６００	５９２，０００	５９４，０００	３９３，６００
３９４，０００	３９６，０００	２３５，２００	４９４，０００	４９６，０００	３１５，２００	５９４，０００	５９６，０００	３９５，２００
３９６，０００	３９８，０００	２３６，８００	４９６，０００	４９８，０００	３１６，８００	５９６，０００	５９８，０００	３９６，８００
３９８，０００	４００，０００	２３８，４００	４９８，０００	５００，０００	３１８，４００	５９８，０００	６００，０００	３９８，４００
４００，０００	４０２，０００	２４０，０００	５００，０００	５０２，０００	３２０，０００	６００，０００	６０２，０００	４００，０００
４０２，０００	４０４，０００	２４１，６００	５０２，０００	５０４，０００	３２１，６００	６０２，０００	６０４，０００	４０１，６００
４０４，０００	４０６，０００	２４３，２００	５０４，０００	５０６，０００	３２３，２００	６０４，０００	６０６，０００	４０３，２００
４０６，０００	４０８，０００	２４４，８００	５０６，０００	５０８，０００	３２４，８００	６０６，０００	６０８，０００	４０４，８００
（二）
給与等の金額	給与所得控除後の給与等の金額	給与等の金額	給与所得控除後の給与等の金額	給与等の金額	給与所得控除後の給与等の金額
以上	未満	以上	未満	以上	未満
円	円	円	円	円	円	円	円	円
６０８，０００	６１０，０００	４０６，４００	７０８，０００	７１０，０００	４８６，４００	８０８，０００	８１０，０００	５６６，４００
６１０，０００	６１２，０００	４０８，０００	７１０，０００	７１２，０００	４８８，０００	８１０，０００	８１２，０００	５６８，０００
６１２，０００	６１４，０００	４０９，６００	７１２，０００	７１４，０００	４８９，６００	８１２，０００	８１４，０００	５６９，６００
６１４，０００	６１６，０００	４１１，２００	７１４，０００	７１６，０００	４９１，２００	８１４，０００	８１６，０００	５７１，２００
６１６，０００	６１８，０００	４１２，８００	７１６，０００	７１８，０００	４９２，８００	８１６，０００	８１８，０００	５７２，８００
６１８，０００	６２０，０００	４１４，４００	７１８，０００	７２０，０００	４９４，４００	８１８，０００	８２０，０００	５７４，４００
６２０，０００	６２２，０００	４１６，０００	７２０，０００	７２２，０００	４９６，０００	８２０，０００	８２２，０００	５７６，０００
６２２，０００	６２４，０００	４１７，６００	７２２，０００	７２４，０００	４９７，６００	８２２，０００	８２４，０００	５７７，６００
６２４，０００	６２６，０００	４１９，２００	７２４，０００	７２６，０００	４９９，２００	８２４，０００	８２６，０００	５７９，２００
６２６，０００	６２８，０００	４２０，８００	７２６，０００	７２８，０００	５００，８００	８２６，０００	８２８，０００	５８０，８００
６２８，０００	６３０，０００	４２２，４００	７２８，０００	７３０，０００	５０２，４００	８２８，０００	８３０，０００	５８２，４００
６３０，０００	６３２，０００	４２４，０００	７３０，０００	７３２，０００	５０４，０００	８３０，０００	８３２，０００	５８４，０００
６３２，０００	６３４，０００	４２５，６００	７３２，０００	７３４，０００	５０５，６００	８３２，０００	８３４，０００	５８５，６００
６３４，０００	６３６，０００	４２７，２００	７３４，０００	７３６，０００	５０７，２００	８３４，０００	８３６，０００	５８７，２００
６３６，０００	６３８，０００	４２８，８００	７３６，０００	７３８，０００	５０８，８００	８３６，０００	８３８，０００	５８８，８００
６３８，０００	６４０，０００	４３０，４００	７３８，０００	７４０，０００	５１０，４００	８３８，０００	８４０，０００	５９０，４００
６４０，０００	６４２，０００	４３２，０００	７４０，０００	７４２，０００	５１２，０００	８４０，０００	８４２，０００	５９２，０００
６４２，０００	６４４，０００	４３３，６００	７４２，０００	７４４，０００	５１３，６００	８４２，０００	８４４，０００	５９３，６００
６４４，０００	６４６，０００	４３５，２００	７４４，０００	７４６，０００	５１５，２００	８４４，０００	８４６，０００	５９５，２００
６４６，０００	６４８，０００	４３６，８００	７４６，０００	７４８，０００	５１６，８００	８４６，０００	８４８，０００	５９６，８００
６４８，０００	６５０，０００	４３８，４００	７４８，０００	７５０，０００	５１８，４００	８４８，０００	８５０，０００	５９８，４００
６５０，０００	６５２，０００	４４０，０００	７５０，０００	７５２，０００	５２０，０００	８５０，０００	８５２，０００	６００，０００
６５２，０００	６５４，０００	４４１，６００	７５２，０００	７５４，０００	５２１，６００	８５２，０００	８５４，０００	６０１，６００
６５４，０００	６５６，０００	４４３，２００	７５４，０００	７５６，０００	５２３，２００	８５４，０００	８５６，０００	６０３，２００
６５６，０００	６５８，０００	４４４，８００	７５６，０００	７５８，０００	５２４，８００	８５６，０００	８５８，０００	６０４，８００
６５８，０００	６６０，０００	４４６，４００	７５８，０００	７６０，０００	５２６，４００	８５８，０００	８６０，０００	６０６，４００
６６０，０００	６６２，０００	４４８，０００	７６０，０００	７６２，０００	５２８，０００	８６０，０００	８６２，０００	６０８，０００
６６２，０００	６６４，０００	４４９，６００	７６２，０００	７６４，０００	５２９，６００	８６２，０００	８６４，０００	６０９，６００
６６４，０００	６６６，０００	４５１，２００	７６４，０００	７６６，０００	５３１，２００	８６４，０００	８６６，０００	６１１，２００
６６６，０００	６６８，０００	４５２，８００	７６６，０００	７６８，０００	５３２，８００	８６６，０００	８６８，０００	６１２，８００
６６８，０００	６７０，０００	４５４，４００	７６８，０００	７７０，０００	５３４，４００	８６８，０００	８７０，０００	６１４，４００
６７０，０００	６７２，０００	４５６，０００	７７０，０００	７７２，０００	５３６，０００	８７０，０００	８７２，０００	６１６，０００
６７２，０００	６７４，０００	４５７，６００	７７２，０００	７７４，０００	５３７，６００	８７２，０００	８７４，０００	６１７，６００
６７４，０００	６７６，０００	４５９，２００	７７４，０００	７７６，０００	５３９，２００	８７４，０００	８７６，０００	６１９，２００
６７６，０００	６７８，０００	４６０，８００	７７６，０００	７７８，０００	５４０，８００	８７６，０００	８７８，０００	６２０，８００
６７８，０００	６８０，０００	４６２，４００	７７８，０００	７８０，０００	５４２，４００	８７８，０００	８８０，０００	６２２，４００
６８０，０００	６８２，０００	４６４，０００	７８０，０００	７８２，０００	５４４，０００	８８０，０００	８８２，０００	６２４，０００
６８２，０００	６８４，０００	４６５，６００	７８２，０００	７８４，０００	５４５，６００	８８２，０００	８８４，０００	６２５，６００
６８４，０００	６８６，０００	４６７，２００	７８４，０００	７８６，０００	５４７，２００	８８４，０００	８８６，０００	６２７，２００
６８６，０００	６８８，０００	４６８，８００	７８６，０００	７８８，０００	５４８，８００	８８６，０００	８８８，０００	６２８，８００
６８８，０００	６９０，０００	４７０，４００	７８８，０００	７９０，０００	５５０，４００	８８８，０００	８９０，０００	６３０，４００
６９０，０００	６９２，０００	４７２，０００	７９０，０００	７９２，０００	５５２，０００	８９０，０００	８９２，０００	６３２，０００
６９２，０００	６９４，０００	４７３，６００	７９２，０００	７９４，０００	５５３，６００	８９２，０００	８９４，０００	６３３，６００
６９４，０００	６９６，０００	４７５，２００	７９４，０００	７９６，０００	５５５，２００	８９４，０００	８９６，０００	６３５，２００
６９６，０００	６９８，０００	４７６，８００	７９６，０００	７９８，０００	５５６，８００	８９６，０００	８９８，０００	６３６，８００
６９８，０００	７００，０００	４７８，４００	７９８，０００	８００，０００	５５８，４００	８９８，０００	９００，０００	６３８，４００
７００，０００	７０２，０００	４８０，０００	８００，０００	８０２，０００	５６０，０００	９００，０００	９０２，０００	６４０，０００
７０２，０００	７０４，０００	４８１，６００	８０２，０００	８０４，０００	５６１，６００	９０２，０００	９０４，０００	６４１，７００
７０４，０００	７０６，０００	４８３，２００	８０４，０００	８０６，０００	５６３，２００	９０４，０００	９０６，０００	６４３，４００
７０６，０００	７０８，０００	４８４，８００	８０６，０００	８０８，０００	５６４，８００	９０６，０００	９０８，０００	６４５，１５０
（三）
給与等の金額	給与所得控除後の給与等の金額	給与等の金額	給与所得控除後の給与等の金額	給与等の金額	給与所得控除後の給与等の金額
以上	未満	以上	未満	以上	未満
円	円	円	円	円	円	円	円	円
９０８，０００	９１０，０００	６４６，８５０	９８８，０００	９９０，０００	７１５，６５０	１，０６８，０００	１，０７０，０００	７８４，４５０
９１０，０００	９１２，０００	６４８，６００	９９０，０００	９９２，０００	７１７，４００	１，０７０，０００	１，０７２，０００	７８６，２００
９１２，０００	９１４，０００	６５０，３００	９９２，０００	９９４，０００	７１９，１００	１，０７２，０００	１，０７４，０００	７８７，９００
９１４，０００	９１６，０００	６５２，０００	９９４，０００	９９６，０００	７２０，８００	１，０７４，０００	１，０７６，０００	７８９，６００
９１６，０００	９１８，０００	６５３，７５０	９９６，０００	９９８，０００	７２２，５５０	１，０７６，０００	１，０７８，０００	７９１，３５０
９１８，０００	９２０，０００	６５５，４５０	９９８，０００	１，０００，０００	７２４，２５０	１，０７８，０００	１，０８０，０００	７９３，０５０
９２０，０００	９２２，０００	６５７，２００	１，０００，０００	１，００２，０００	７２６，０００	１，０８０，０００	１，０８２，０００	７９４，８００
９２２，０００	９２４，０００	６５８，９００	１，００２，０００	１，００４，０００	７２７，７００	１，０８２，０００	１，０８４，０００	７９６，５００
９２４，０００	９２６，０００	６６０，６００	１，００４，０００	１，００６，０００	７２９，４００	１，０８４，０００	１，０８６，０００	７９８，２００
９２６，０００	９２８，０００	６６２，３５０	１，００６，０００	１，００８，０００	７３１，１５０	１，０８６，０００	１，０８８，０００	７９９，９５０
９２８，０００	９３０，０００	６６４，０５０	１，００８，０００	１，０１０，０００	７３２，８５０	１，０８８，０００	１，０９０，０００	８０１，６５０
９３０，０００	９３２，０００	６６５，８００	１，０１０，０００	１，０１２，０００	７３４，６００	１，０９０，０００	１，０９２，０００	８０３，４００
９３２，０００	９３４，０００	６６７，５００	１，０１２，０００	１，０１４，０００	７３６，３００	１，０９２，０００	１，０９４，０００	８０５，１００
９３４，０００	９３６，０００	６６９，２００	１，０１４，０００	１，０１６，０００	７３８，０００	１，０９４，０００	１，０９６，０００	８０６，８００
９３６，０００	９３８，０００	６７０，９５０	１，０１６，０００	１，０１８，０００	７３９，７５０	１，０９６，０００	１，０９８，０００	８０８，５５０
９３８，０００	９４０，０００	６７２，６５０	１，０１８，０００	１，０２０，０００	７４１，４５０	１，０９８，０００	１，１００，０００	８１０，２５０
９４０，０００	９４２，０００	６７４，４００	１，０２０，０００	１，０２２，０００	７４３，２００			
９４２，０００	９４４，０００	６７６，１００	１，０２２，０００	１，０２４，０００	７４４，９００			
９４４，０００	９４６，０００	６７７，８００	１，０２４，０００	１，０２６，０００	７４６，６００			
９４６，０００	９４８，０００	６７９，５５０	１，０２６，０００	１，０２８，０００	７４８，３５０			
９４８，０００	９５０，０００	６８１，２５０	１，０２８，０００	１，０３０，０００	７５０，０５０	１，１００，０００	２，１００，０００	給与等の金額に９６％を乗じて算出した金額から２４４，０００円を控除した金額
９５０，０００	９５２，０００	６８３，０００	１，０３０，０００	１，０３２，０００	７５１，８００		
９５２，０００	９５４，０００	６８４，７００	１，０３２，０００	１，０３４，０００	７５３，５００		
９５４，０００	９５６，０００	６８６，４００	１，０３４，０００	１，０３６，０００	７５５，２００		
９５６，０００	９５８，０００	６８８，１５０	１，０３６，０００	１，０３８，０００	７５６，９５０		
９５８，０００	９６０，０００	６８９，８５０	１，０３８，０００	１，０４０，０００	７５８，６５０	２，１００，０００	３，１００，０００	給与等の金額に９８％を乗じて算出した金額から２８６，０００円を控除した金額
９６０，０００	９６２，０００	６９１，６００	１，０４０，０００	１，０４２，０００	７６０，４００		
９６２，０００	９６４，０００	６９３，３００	１，０４２，０００	１，０４４，０００	７６２，１００		
９６４，０００	９６６，０００	６９５，０００	１，０４４，０００	１，０４６，０００	７６３，８００		
９６６，０００	９６８，０００	６９６，７５０	１，０４６，０００	１，０４８，０００	７６５，５５０		
９６８，０００	９７０，０００	６９８，４５０	１，０４８，０００	１，０５０，０００	７６７，２５０	３，１００，０００円以上	給与等の金額から３４８，０００円を控除した金額
９７０，０００	９７２，０００	７００，２００	１，０５０，０００	１，０５２，０００	７６９，０００	
９７２，０００	９７４，０００	７０１，９００	１，０５２，０００	１，０５４，０００	７７０，７００	
９７４，０００	９７６，０００	７０３，６００	１，０５４，０００	１，０５６，０００	７７２，４００	
９７６，０００	９７８，０００	７０５，３５０	１，０５６，０００	１，０５８，０００	７７４，１５０	
９７８，０００	９８０，０００	７０７，０５０	１，０５８，０００	１，０６０，０００	７７５，８５０	
９８０，０００	９８２，０００	７０８，８００	１，０６０，０００	１，０６２，０００	７７７，６００	
９８２，０００	９８４，０００	７１０，５００	１，０６２，０００	１，０６４，０００	７７９，３００	
９８４，０００	９８６，０００	７１２，２００	１，０６４，０００	１，０６６，０００	７８１，０００	
９８６，０００	９８８，０００	７１３，９５０	１，０６６，０００	１，０６８，０００	７８２，７５０	
（備考）
給与所得控除後の給与等の金額を求めるには、その年中の給与等の金額に応じ、「給与等の金額」欄の該当する行を求めるものとし、その行の「給与所得控除後の給与等の金額」欄に記載されている金額が、その給与等の金額についての給与所得控除後の給与等の金額である。この場合において、給与等の金額が１，１００，０００円以上の居住者の給与所得控除後の給与等の金額に１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給与所得控除後の給与等の金額とする。
(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	4,900	137,000	139,000	13,500
2,000	3,000	100	52,000	53,000	5,000	139,000	141,000	13,700
3,000	4,000	200	53,000	54,000	5,100	141,000	143,000	13,900
4,000	5,000	300	54,000	55,000	5,200	143,000	145,000	14,100
5,000	6,000	400	55,000	56,000	5,300	145,000	147,000	14,300
6,000	7,000	500	56,000	57,000	5,400	147,000	149,000	14,500
7,000	8,000	600	57,000	58,000	5,500	149,000	151,000	14,700
8,000	9,000	700	58,000	59,000	5,600	151,000	153,000	14,900
9,000	10,000	800	59,000	60,000	5,700	153,000	155,000	15,100
10,000	11,000	900	60,000	61,000	5,800	155,000	157,000	15,300
11,000	12,000	1,000	61,000	62,000	5,900	157,000	159,000	15,500
12,000	13,000	1,100	62,000	63,000	6,000	159,000	161,000	15,700
13,000	14,000	1,200	63,000	64,000	6,100	161,000	163,000	15,900
14,000	15,000	1,300	64,000	65,000	6,200	163,000	165,000	16,100
15,000	16,000	1,400	65,000	67,000	6,300	165,000	167,000	16,300
16,000	17,000	1,500	67,000	69,000	6,500	167,000	169,000	16,500
17,000	18,000	1,600	69,000	71,000	6,700	169,000	171,000	16,700
18,000	19,000	1,700	71,000	73,000	6,900	171,000	173,000	16,900
19,000	20,000	1,800	73,000	75,000	7,100	173,000	175,000	17,100
20,000	21,000	1,900	75,000	77,000	7,300	175,000	177,000	17,300
21,000	22,000	2,000	77,000	79,000	7,500	177,000	179,000	17,500
22,000	23,000	2,100	79,000	81,000	7,700	179,000	181,000	17,700
23,000	24,000	2,200	81,000	83,000	7,900	181,000	183,000	17,900
24,000	25,000	2,300	83,000	85,000	8,100	183,000	185,000	18,100
25,000	26,000	2,400	85,000	87,000	8,300	185,000	187,000	18,300
26,000	27,000	2,500	87,000	89,000	8,500	187,000	189,000	18,500
27,000	28,000	2,600	89,000	91,000	8,700	189,000	191,000	18,700
28,000	29,000	2,700	91,000	93,000	8,900	191,000	193,000	18,900
29,000	30,000	2,800	93,000	95,000	9,100	193,000	195,000	19,100
30,000	31,000	2,900	95,000	97,000	9,300	195,000	198,000	19,300
31,000	32,000	3,000	97,000	99,000	9,500	198,000	201,000	19,600
32,000	33,000	3,100	99,000	101,000	9,700	201,000	204,000	19,900
33,000	34,000	3,200	101,000	103,000	9,900	204,000	207,000	20,200
34,000	35,000	3,300	103,000	105,000	10,100	207,000	210,000	20,500
35,000	36,000	3,400	105,000	107,000	10,300	210,000	213,000	20,800
36,000	37,000	3,500	107,000	109,000	10,500	213,000	216,000	21,100
37,000	38,000	3,600	109,000	111,000	10,700	216,000	219,000	21,400
38,000	39,000	3,700	111,000	113,000	10,900	219,000	222,000	21,700
39,000	40,000	3,800	113,000	115,000	11,100	222,000	225,000	22,000
40,000	41,000	3,900	115,000	117,000	11,300	225,000	228,000	22,300
41,000	42,000	4,000	117,000	119,000	11,500	228,000	231,000	22,600
42,000	43,000	4,100	119,000	121,000	11,700	231,000	234,000	22,900
43,000	44,000	4,200	121,000	123,000	11,900	234,000	237,000	23,200
44,000	45,000	4,300	123,000	125,000	12,100	237,000	240,000	23,500
45,000	46,000	4,400	125,000	127,000	12,300	240,000	243,000	23,800
46,000	47,000	4,500	127,000	129,000	12,500	243,000	246,000	24,100
47,000	48,000	4,600	129,000	131,000	12,700	246,000	249,000	24,400
48,000	49,000	4,700	131,000	133,000	12,900	249,000	252,000	24,700
49,000	50,000	4,800	133,000	135,000	13,100	252,000	255,000	25,000
50,000	51,000	4,900	135,000	137,000	13,300	255,000	258,000	25,300
(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	25,600	414,000	418,000	45,900	614,000	618,000	74,900
261,000	264,000	25,900	418,000	422,000	46,500	618,000	622,000	75,700
264,000	267,000	26,200	422,000	426,000	47,100	622,000	626,000	76,400
267,000	270,000	26,500	426,000	430,000	47,600	626,000	630,000	77,200
270,000	273,000	26,800	430,000	434,000	48,200	630,000	634,000	77,900
273,000	276,000	27,100	434,000	438,000	48,800	634,000	638,000	78,600
276,000	279,000	27,400	438,000	442,000	49,300	638,000	642,000	79,400
279,000	282,000	27,700	442,000	446,000	49,900	642,000	646,000	80,100
282,000	285,000	28,000	446,000	450,000	50,500	646,000	650,000	80,900
285,000	288,000	28,300	450,000	454,000	51,100	650,000	655,000	81,600
288,000	291,000	28,600	454,000	458,000	51,600	655,000	660,000	82,500
291,000	294,000	28,900	458,000	462,000	52,200	660,000	665,000	83,500
294,000	297,000	29,200	462,000	466,000	52,800	665,000	670,000	84,400
297,000	300,000	29,500	466,000	470,000	53,300	670,000	675,000	85,300
300,000	303,000	29,800	470,000	474,000	53,900	675,000	680,000	86,200
303,000	306,000	30,200	474,000	478,000	54,500	680,000	685,000	87,200
306,000	309,000	30,600	478,000	482,000	55,000	685,000	690,000	88,100
309,000	312,000	31,000	482,000	486,000	55,600	690,000	695,000	89,000
312,000	315,000	31,500	486,000	490,000	56,200	695,000	700,000	89,900
315,000	318,000	31,900	490,000	494,000	56,700	700,000	705,000	90,900
318,000	321,000	32,300	494,000	498,000	57,300	705,000	710,000	91,800
321,000	324,000	32,700	498,000	502,000	57,900	710,000	715,000	92,700
324,000	327,000	33,200	502,000	506,000	58,400	715,000	720,000	93,600
327,000	330,000	33,600	506,000	510,000	59,000	720,000	725,000	94,600
330,000	333,000	34,000	510,000	514,000	59,600	725,000	730,000	95,500
333,000	336,000	34,400	514,000	518,000	60,100	730,000	735,000	96,400
336,000	339,000	34,900	518,000	522,000	60,700	735,000	740,000	97,300
339,000	342,000	35,300	522,000	526,000	61,300	740,000	745,000	98,300
342,000	345,000	35,700	526,000	530,000	61,800	745,000	750,000	99,200
345,000	348,000	36,100	530,000	534,000	62,400	750,000	755,000	100,100
348,000	351,000	36,600	534,000	538,000	63,000	755,000	760,000	101,000
351,000	354,000	37,000	538,000	542,000	63,500	760,000	765,000	102,000
354,000	357,000	37,400	542,000	546,000	64,100	765,000	770,000	102,900
357,000	360,000	37,800	546,000	550,000	64,700	770,000	775,000	103,800
360,000	363,000	38,300	550,000	554,000	65,300	775,000	780,000	104,700
363,000	366,000	38,700	554,000	558,000	65,800	780,000	785,000	105,700
366,000	369,000	39,100	558,000	562,000	66,400	785,000	790,000	106,600
369,000	372,000	39,500	562,000	566,000	67,000	790,000	795,000	107,500
372,000	375,000	40,000	566,000	570,000	67,500	795,000	800,000	108,400
375,000	378,000	40,400	570,000	574,000	68,100	800,000	805,000	109,400
378,000	381,000	40,800	574,000	578,000	68,700	805,000	810,000	110,300
381,000	384,000	41,300	578,000	582,000	69,200	810,000	815,000	111,200
384,000	387,000	41,700	582,000	586,000	69,800	815,000	820,000	112,100
387,000	390,000	42,100	586,000	590,000	70,400	820,000	825,000	113,100
390,000	394,000	42,500	590,000	594,000	70,900	825,000	830,000	114,000
394,000	398,000	43,100	594,000	598,000	71,500	830,000	835,000	114,900
398,000	402,000	43,700	598,000	602,000	72,100	835,000	840,000	115,800
402,000	406,000	44,200	602,000	606,000	72,700	840,000	845,000	116,800
406,000	410,000	44,800	606,000	610,000	73,500	845,000	850,000	117,700
410,000	414,000	45,400	610,000	614,000	74,200	850,000	855,000	118,600
(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	119,500	980,000	985,000	142,700	2,500,000	3,000,000	The amount obtained by deducting 306,500 yen from the amount calculated by multiplying the taxable salary income amount by 34.2%
860,000	865,000	120,500	985,000	990,000	143,600		
865,000	870,000	121,400	990,000	995,000	144,500		
870,000	875,000	122,300	995,000	1,000,000	145,400		
875,000	880,000	123,200					
880,000	885,000	124,200	1,000,000	1,500,000	The amount obtained by deducting 80,600 yen from the amount calculated by multiplying the taxable salary income amount by 22.7%	3,000,000	4,000,000	The amount obtained by deducting 435,500 yen from the amount calculated by multiplying the taxable salary income amount by 38.5%
885,000	890,000	125,100				
890,000	895,000	126,000				
895,000	900,000	126,900				
900,000	905,000	127,900				
905,000	910,000	128,800	1,500,000	2,000,000	The amount obtained by deducting 145,100 yen from the amount calculated by multiplying the taxable salary income amount by 27%	4,000,000	4,484,000	The amount obtained by deducting 603,500 yen from the amount calculated by multiplying the taxable salary income amount by 42.7%
910,000	915,000	129,700				
915,000	920,000	130,600				
920,000	925,000	131,600				
925,000	930,000	132,500				
930,000	935,000	133,400	2,000,000	2,200,000	The amount obtained by deducting 205,100 yen from the amount calculated by multiplying the taxable salary income amount by 30%	4,484,000 yen	1,311,100 yen
935,000	940,000	134,300				
940,000	945,000	135,300				
945,000	950,000	136,200				
950,000	955,000	137,100				
955,000	960,000	138,000	2,200,000	2,500,000	The amount obtained by deducting 231,500 yen from the amount calculated by multiplying the taxable salary income amount by 31.2%		
960,000	965,000	139,000				
965,000	970,000	139,900				
970,000	975,000	140,800				
975,000	980,000	141,700				
(Note)
In this table, "taxable salary income amount" means the amount obtained by deducting the total of the amounts set forth in (a) through (d) of that item from the amount of salary or other wages after the salary income deduction prescribed in Article 190, item (ii) (Year-End Adjustment) 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 1969) of the Supplementary Provisions.
(Remarks)
The tax amount is found as follows:
(i) First, find the amount obtained by deducting the following amounts from the amount of salary or other wages after the salary income deduction in the attached table to this table, found using that table according to the amount of salary or other wages for the year:
(1) if there are social insurance premiums deducted from the amount of salary or other wages for the year, that amount;
(2) if there is an amount of social insurance premiums declared in a salary income earner's return for insurance premium deduction, that amount;
(3) if there is an amount of small-scale enterprise mutual aid premiums (meaning small-scale enterprise mutual aid premiums prescribed in Article 75, paragraph (1) (Small-Scale Enterprise Mutual Aid Premium Deduction) of the New Act) declared in a salary income earner's return for insurance premium deduction, that amount;
(4) if there is an amount of life insurance premiums (meaning 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 the category of case set forth below:
(a) if the total amount of those life insurance premiums is up to 25,000 yen: that total amount;
(b) if the total amount of those life insurance premiums exceeds 25,000 yen and is up to 50,000 yen: the sum of the amount equivalent to one-half of that total amount and 12,500 yen;
(c) if the total amount of those life insurance premiums exceeds 50,000 yen: 37,500 yen;
(5) if there is an amount of casualty insurance premiums (meaning 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 the category of case set forth below:
(a) if all of those casualty insurance premiums relate to contracts prescribed in Article 77, paragraph (1), item (i) of the New Act: the total of those amounts (or 2,000 yen, if that total exceeds 2,000 yen);
(b) if all of those casualty insurance premiums relate to contracts prescribed in Article 77, paragraph (1), item (ii) of the New Act: the total of those amounts (or 10,000 yen, if that total exceeds 10,000 yen);
(c) if those casualty insurance premiums include both amounts relating to contracts prescribed in Article 77, paragraph (1), item (i) of the New Act and amounts relating to contracts prescribed in item (ii) of that paragraph: the total of those amounts (or 10,000 yen, if that total exceeds 10,000 yen); provided, however, that if the amount relating to contracts prescribed in item (i) of that paragraph exceeds 2,000 yen and the amount relating to contracts prescribed in item (ii) of that paragraph is less than 8,000 yen, it is the sum 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 the working student is a pupil set forth in Article 2, paragraph (1), item (xxxii), (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 obtained by deducting from the amount found under (i) 87,500 yen for each of these categories that applies (or 127,500 yen, if the declaration states that the Resident is a Person with a Particular Disability), and, if that declaration states that there is a Person with a Disability among the Resident's dependents and similar persons, 87,500 yen for each such Person with a Disability (or 127,500 yen, if the declaration states that the person is a Person with a Particular Disability).
(iii) Next, from the amount found under (i) and (ii):
(1) if a Claimable Spouse has been declared in the salary income earner's return for deduction for Dependents, etc.:
(a) if a dependent has been declared in that declaration, deduct the 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 Article 3, paragraph (1) of the Supplementary Provisions, and the amount of the basic personal exemption;
(b) if no dependent has been declared in that declaration, deduct the total of the amount of the spousal deduction and the amount of the basic personal exemption;
(2) if no Claimable Spouse has been declared in the salary income earner's return for deduction for Dependents, etc.:
(a) if a dependent has been declared in that declaration:
(A) except where (B) applies, deduct the total of the amount of the deduction for Dependents under Article 84, paragraph (1) of the New Act as replaced pursuant to Article 3, paragraph (1) of the Supplementary Provisions and the amount of the basic personal exemption;
(B) if that declaration states that the case falls under the provisions of Article 84, paragraph (2) of the New Act as replaced pursuant to Article 3, paragraph (1) of the Supplementary Provisions, deduct the total of the amount of the deduction for Dependents under paragraphs (1) and (2) of that Article and the amount of the basic personal exemption;
(b) if no dependent has been declared in that declaration, deduct the amount of the basic personal exemption;
and find the remaining balance in each case.
(iv) Find the applicable row of the "Taxable salary income amount" column according to the balance 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 balance found under (iii) of a Resident whose balance is 1,000,000 yen or more includes a fraction of less than 1,000 yen, the amount after discarding that fraction is deemed to be that balance, and if that Resident's tax amount includes a fraction of less than 100 yen, the amount after discarding that fraction is the tax amount sought.
Attached Table to Appended Table V of the Supplementary Provisions
(1)
Amount of salary or other wages	Amount of salary or other wages after the salary income deduction	Amount of salary or other wages	Amount of salary or other wages after the salary income deduction	Amount of salary or other wages	Amount of salary or other wages 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 311,875 yen	Less than 169,500 yen	408,000	410,000	246,400	508,000	510,000	326,400
311,875	312,000	169,500	410,000	412,000	248,000	510,000	512,000	328,000
312,000	314,000	169,600	412,000	414,000	249,600	512,000	514,000	329,600
314,000	316,000	171,200	414,000	416,000	251,200	514,000	516,000	331,200
316,000	318,000	172,800	416,000	418,000	252,800	516,000	518,000	332,800
318,000	320,000	174,400	418,000	420,000	254,400	518,000	520,000	334,400
320,000	322,000	176,000	420,000	422,000	256,000	520,000	522,000	336,000
322,000	324,000	177,600	422,000	424,000	257,600	522,000	524,000	337,600
324,000	326,000	179,200	424,000	426,000	259,200	524,000	526,000	339,200
326,000	328,000	180,800	426,000	428,000	260,800	526,000	528,000	340,800
328,000	330,000	182,400	428,000	430,000	262,400	528,000	530,000	342,400
330,000	332,000	184,000	430,000	432,000	264,000	530,000	532,000	344,000
332,000	334,000	185,600	432,000	434,000	265,600	532,000	534,000	345,600
334,000	336,000	187,200	434,000	436,000	267,200	534,000	536,000	347,200
336,000	338,000	188,800	436,000	438,000	268,800	536,000	538,000	348,800
338,000	340,000	190,400	438,000	440,000	270,400	538,000	540,000	350,400
340,000	342,000	192,000	440,000	442,000	272,000	540,000	542,000	352,000
342,000	344,000	193,600	442,000	444,000	273,600	542,000	544,000	353,600
344,000	346,000	195,200	444,000	446,000	275,200	544,000	546,000	355,200
346,000	348,000	196,800	446,000	448,000	276,800	546,000	548,000	356,800
348,000	350,000	198,400	448,000	450,000	278,400	548,000	550,000	358,400
350,000	352,000	200,000	450,000	452,000	280,000	550,000	552,000	360,000
352,000	354,000	201,600	452,000	454,000	281,600	552,000	554,000	361,600
354,000	356,000	203,200	454,000	456,000	283,200	554,000	556,000	363,200
356,000	358,000	204,800	456,000	458,000	284,800	556,000	558,000	364,800
358,000	360,000	206,400	458,000	460,000	286,400	558,000	560,000	366,400
360,000	362,000	208,000	460,000	462,000	288,000	560,000	562,000	368,000
362,000	364,000	209,600	462,000	464,000	289,600	562,000	564,000	369,600
364,000	366,000	211,200	464,000	466,000	291,200	564,000	566,000	371,200
366,000	368,000	212,800	466,000	468,000	292,800	566,000	568,000	372,800
368,000	370,000	214,400	468,000	470,000	294,400	568,000	570,000	374,400
370,000	372,000	216,000	470,000	472,000	296,000	570,000	572,000	376,000
372,000	374,000	217,600	472,000	474,000	297,600	572,000	574,000	377,600
374,000	376,000	219,200	474,000	476,000	299,200	574,000	576,000	379,200
376,000	378,000	220,800	476,000	478,000	300,800	576,000	578,000	380,800
378,000	380,000	222,400	478,000	480,000	302,400	578,000	580,000	382,400
380,000	382,000	224,000	480,000	482,000	304,000	580,000	582,000	384,000
382,000	384,000	225,600	482,000	484,000	305,600	582,000	584,000	385,600
384,000	386,000	227,200	484,000	486,000	307,200	584,000	586,000	387,200
386,000	388,000	228,800	486,000	488,000	308,800	586,000	588,000	388,800
388,000	390,000	230,400	488,000	490,000	310,400	588,000	590,000	390,400
390,000	392,000	232,000	490,000	492,000	312,000	590,000	592,000	392,000
392,000	394,000	233,600	492,000	494,000	313,600	592,000	594,000	393,600
394,000	396,000	235,200	494,000	496,000	315,200	594,000	596,000	395,200
396,000	398,000	236,800	496,000	498,000	316,800	596,000	598,000	396,800
398,000	400,000	238,400	498,000	500,000	318,400	598,000	600,000	398,400
400,000	402,000	240,000	500,000	502,000	320,000	600,000	602,000	400,000
402,000	404,000	241,600	502,000	504,000	321,600	602,000	604,000	401,600
404,000	406,000	243,200	504,000	506,000	323,200	604,000	606,000	403,200
406,000	408,000	244,800	506,000	508,000	324,800	606,000	608,000	404,800
(2)
Amount of salary or other wages	Amount of salary or other wages after the salary income deduction	Amount of salary or other wages	Amount of salary or other wages after the salary income deduction	Amount of salary or other wages	Amount of salary or other wages 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
608,000	610,000	406,400	708,000	710,000	486,400	808,000	810,000	566,400
610,000	612,000	408,000	710,000	712,000	488,000	810,000	812,000	568,000
612,000	614,000	409,600	712,000	714,000	489,600	812,000	814,000	569,600
614,000	616,000	411,200	714,000	716,000	491,200	814,000	816,000	571,200
616,000	618,000	412,800	716,000	718,000	492,800	816,000	818,000	572,800
618,000	620,000	414,400	718,000	720,000	494,400	818,000	820,000	574,400
620,000	622,000	416,000	720,000	722,000	496,000	820,000	822,000	576,000
622,000	624,000	417,600	722,000	724,000	497,600	822,000	824,000	577,600
624,000	626,000	419,200	724,000	726,000	499,200	824,000	826,000	579,200
626,000	628,000	420,800	726,000	728,000	500,800	826,000	828,000	580,800
628,000	630,000	422,400	728,000	730,000	502,400	828,000	830,000	582,400
630,000	632,000	424,000	730,000	732,000	504,000	830,000	832,000	584,000
632,000	634,000	425,600	732,000	734,000	505,600	832,000	834,000	585,600
634,000	636,000	427,200	734,000	736,000	507,200	834,000	836,000	587,200
636,000	638,000	428,800	736,000	738,000	508,800	836,000	838,000	588,800
638,000	640,000	430,400	738,000	740,000	510,400	838,000	840,000	590,400
640,000	642,000	432,000	740,000	742,000	512,000	840,000	842,000	592,000
642,000	644,000	433,600	742,000	744,000	513,600	842,000	844,000	593,600
644,000	646,000	435,200	744,000	746,000	515,200	844,000	846,000	595,200
646,000	648,000	436,800	746,000	748,000	516,800	846,000	848,000	596,800
648,000	650,000	438,400	748,000	750,000	518,400	848,000	850,000	598,400
650,000	652,000	440,000	750,000	752,000	520,000	850,000	852,000	600,000
652,000	654,000	441,600	752,000	754,000	521,600	852,000	854,000	601,600
654,000	656,000	443,200	754,000	756,000	523,200	854,000	856,000	603,200
656,000	658,000	444,800	756,000	758,000	524,800	856,000	858,000	604,800
658,000	660,000	446,400	758,000	760,000	526,400	858,000	860,000	606,400
660,000	662,000	448,000	760,000	762,000	528,000	860,000	862,000	608,000
662,000	664,000	449,600	762,000	764,000	529,600	862,000	864,000	609,600
664,000	666,000	451,200	764,000	766,000	531,200	864,000	866,000	611,200
666,000	668,000	452,800	766,000	768,000	532,800	866,000	868,000	612,800
668,000	670,000	454,400	768,000	770,000	534,400	868,000	870,000	614,400
670,000	672,000	456,000	770,000	772,000	536,000	870,000	872,000	616,000
672,000	674,000	457,600	772,000	774,000	537,600	872,000	874,000	617,600
674,000	676,000	459,200	774,000	776,000	539,200	874,000	876,000	619,200
676,000	678,000	460,800	776,000	778,000	540,800	876,000	878,000	620,800
678,000	680,000	462,400	778,000	780,000	542,400	878,000	880,000	622,400
680,000	682,000	464,000	780,000	782,000	544,000	880,000	882,000	624,000
682,000	684,000	465,600	782,000	784,000	545,600	882,000	884,000	625,600
684,000	686,000	467,200	784,000	786,000	547,200	884,000	886,000	627,200
686,000	688,000	468,800	786,000	788,000	548,800	886,000	888,000	628,800
688,000	690,000	470,400	788,000	790,000	550,400	888,000	890,000	630,400
690,000	692,000	472,000	790,000	792,000	552,000	890,000	892,000	632,000
692,000	694,000	473,600	792,000	794,000	553,600	892,000	894,000	633,600
694,000	696,000	475,200	794,000	796,000	555,200	894,000	896,000	635,200
696,000	698,000	476,800	796,000	798,000	556,800	896,000	898,000	636,800
698,000	700,000	478,400	798,000	800,000	558,400	898,000	900,000	638,400
700,000	702,000	480,000	800,000	802,000	560,000	900,000	902,000	640,000
702,000	704,000	481,600	802,000	804,000	561,600	902,000	904,000	641,700
704,000	706,000	483,200	804,000	806,000	563,200	904,000	906,000	643,400
706,000	708,000	484,800	806,000	808,000	564,800	906,000	908,000	645,150
(3)
Amount of salary or other wages	Amount of salary or other wages after the salary income deduction	Amount of salary or other wages	Amount of salary or other wages after the salary income deduction	Amount of salary or other wages	Amount of salary or other wages 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
908,000	910,000	646,850	988,000	990,000	715,650	1,068,000	1,070,000	784,450
910,000	912,000	648,600	990,000	992,000	717,400	1,070,000	1,072,000	786,200
912,000	914,000	650,300	992,000	994,000	719,100	1,072,000	1,074,000	787,900
914,000	916,000	652,000	994,000	996,000	720,800	1,074,000	1,076,000	789,600
916,000	918,000	653,750	996,000	998,000	722,550	1,076,000	1,078,000	791,350
918,000	920,000	655,450	998,000	1,000,000	724,250	1,078,000	1,080,000	793,050
920,000	922,000	657,200	1,000,000	1,002,000	726,000	1,080,000	1,082,000	794,800
922,000	924,000	658,900	1,002,000	1,004,000	727,700	1,082,000	1,084,000	796,500
924,000	926,000	660,600	1,004,000	1,006,000	729,400	1,084,000	1,086,000	798,200
926,000	928,000	662,350	1,006,000	1,008,000	731,150	1,086,000	1,088,000	799,950
928,000	930,000	664,050	1,008,000	1,010,000	732,850	1,088,000	1,090,000	801,650
930,000	932,000	665,800	1,010,000	1,012,000	734,600	1,090,000	1,092,000	803,400
932,000	934,000	667,500	1,012,000	1,014,000	736,300	1,092,000	1,094,000	805,100
934,000	936,000	669,200	1,014,000	1,016,000	738,000	1,094,000	1,096,000	806,800
936,000	938,000	670,950	1,016,000	1,018,000	739,750	1,096,000	1,098,000	808,550
938,000	940,000	672,650	1,018,000	1,020,000	741,450	1,098,000	1,100,000	810,250
940,000	942,000	674,400	1,020,000	1,022,000	743,200			
942,000	944,000	676,100	1,022,000	1,024,000	744,900			
944,000	946,000	677,800	1,024,000	1,026,000	746,600			
946,000	948,000	679,550	1,026,000	1,028,000	748,350			
948,000	950,000	681,250	1,028,000	1,030,000	750,050	1,100,000	2,100,000	The amount obtained by deducting 244,000 yen from the amount calculated by multiplying the amount of salary or other wages by 96%
950,000	952,000	683,000	1,030,000	1,032,000	751,800		
952,000	954,000	684,700	1,032,000	1,034,000	753,500		
954,000	956,000	686,400	1,034,000	1,036,000	755,200		
956,000	958,000	688,150	1,036,000	1,038,000	756,950		
958,000	960,000	689,850	1,038,000	1,040,000	758,650	2,100,000	3,100,000	The amount obtained by deducting 286,000 yen from the amount calculated by multiplying the amount of salary or other wages by 98%
960,000	962,000	691,600	1,040,000	1,042,000	760,400		
962,000	964,000	693,300	1,042,000	1,044,000	762,100		
964,000	966,000	695,000	1,044,000	1,046,000	763,800		
966,000	968,000	696,750	1,046,000	1,048,000	765,550		
968,000	970,000	698,450	1,048,000	1,050,000	767,250	3,100,000 yen or more	The amount obtained by deducting 348,000 yen from the amount of salary or other wages
970,000	972,000	700,200	1,050,000	1,052,000	769,000	
972,000	974,000	701,900	1,052,000	1,054,000	770,700	
974,000	976,000	703,600	1,054,000	1,056,000	772,400	
976,000	978,000	705,350	1,056,000	1,058,000	774,150	
978,000	980,000	707,050	1,058,000	1,060,000	775,850	
980,000	982,000	708,800	1,060,000	1,062,000	777,600	
982,000	984,000	710,500	1,062,000	1,064,000	779,300	
984,000	986,000	712,200	1,064,000	1,066,000	781,000	
986,000	988,000	713,950	1,066,000	1,068,000	782,750	
(Remarks)
To find the amount of salary or other wages after the salary income deduction, find the applicable row of the "Amount of salary or other wages" column according to the amount of salary or other wages for the year; the amount stated in the "Amount of salary or other wages after the salary income deduction" column of that row is the amount of salary or other wages after the salary income deduction for that amount of salary or other wages. In this case, if the amount of salary or other wages after the salary income deduction of a Resident whose amount of salary or other wages is 1,100,000 yen or more includes a fraction of less than 1 yen, the amount after discarding that fraction is the amount of salary or other wages after the salary income deduction sought.
<sup>machine translation, not official</sup>

## 附則別表第六（昭和４４年分の退職所得の源泉徴収税額表）
<sup>suppl-3441-14/appdx-6 · https://japanlaw.org/ja/income-tax-act/suppl-3441-14/appdx-6 · https://japanlaw.org/l/340AC0000000033/suppl-3441-14/appdx-6</sup>

（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	４，９００	２７４，０００	２７８，０００	１３，５００
４，０００	６，０００	１００	１０４，０００	１０６，０００	５，０００	２７８，０００	２８２，０００	１３，７００
６，０００	８，０００	２００	１０６，０００	１０８，０００	５，１００	２８２，０００	２８６，０００	１３，９００
８，０００	１０，０００	３００	１０８，０００	１１０，０００	５，２００	２８６，０００	２９０，０００	１４，１００
１０，０００	１２，０００	４００	１１０，０００	１１２，０００	５，３００	２９０，０００	２９４，０００	１４，３００
１２，０００	１４，０００	５００	１１２，０００	１１４，０００	５，４００	２９４，０００	２９８，０００	１４，５００
１４，０００	１６，０００	６００	１１４，０００	１１６，０００	５，５００	２９８，０００	３０２，０００	１４，７００
１６，０００	１８，０００	７００	１１６，０００	１１８，０００	５，６００	３０２，０００	３０６，０００	１４，９００
１８，０００	２０，０００	８００	１１８，０００	１２０，０００	５，７００	３０６，０００	３１０，０００	１５，１００
２０，０００	２２，０００	９００	１２０，０００	１２２，０００	５，８００	３１０，０００	３１４，０００	１５，３００
２２，０００	２４，０００	１，０００	１２２，０００	１２４，０００	５，９００	３１４，０００	３１８，０００	１５，５００
２４，０００	２６，０００	１，１００	１２４，０００	１２６，０００	６，０００	３１８，０００	３２２，０００	１５，７００
２６，０００	２８，０００	１，２００	１２６，０００	１２８，０００	６，１００	３２２，０００	３２６，０００	１５，９００
２８，０００	３０，０００	１，３００	１２８，０００	１３０，０００	６，２００	３２６，０００	３３０，０００	１６，１００
３０，０００	３２，０００	１，４００	１３０，０００	１３４，０００	６，３００	３３０，０００	３３４，０００	１６，３００
３２，０００	３４，０００	１，５００	１３４，０００	１３８，０００	６，５００	３３４，０００	３３８，０００	１６，５００
３４，０００	３６，０００	１，６００	１３８，０００	１４２，０００	６，７００	３３８，０００	３４２，０００	１６，７００
３６，０００	３８，０００	１，７００	１４２，０００	１４６，０００	６，９００	３４２，０００	３４６，０００	１６，９００
３８，０００	４０，０００	１，８００	１４６，０００	１５０，０００	７，１００	３４６，０００	３５０，０００	１７，１００
４０，０００	４２，０００	１，９００	１５０，０００	１５４，０００	７，３００	３５０，０００	３５４，０００	１７，３００
４２，０００	４４，０００	２，０００	１５４，０００	１５８，０００	７，５００	３５４，０００	３５８，０００	１７，５００
４４，０００	４６，０００	２，１００	１５８，０００	１６２，０００	７，７００	３５８，０００	３６２，０００	１７，７００
４６，０００	４８，０００	２，２００	１６２，０００	１６６，０００	７，９００	３６２，０００	３６６，０００	１７，９００
４８，０００	５０，０００	２，３００	１６６，０００	１７０，０００	８，１００	３６６，０００	３７０，０００	１８，１００
５０，０００	５２，０００	２，４００	１７０，０００	１７４，０００	８，３００	３７０，０００	３７４，０００	１８，３００
５２，０００	５４，０００	２，５００	１７４，０００	１７８，０００	８，５００	３７４，０００	３７８，０００	１８，５００
５４，０００	５６，０００	２，６００	１７８，０００	１８２，０００	８，７００	３７８，０００	３８２，０００	１８，７００
５６，０００	５８，０００	２，７００	１８２，０００	１８６，０００	８，９００	３８２，０００	３８６，０００	１８，９００
５８，０００	６０，０００	２，８００	１８６，０００	１９０，０００	９，１００	３８６，０００	３９０，０００	１９，１００
６０，０００	６２，０００	２，９００	１９０，０００	１９４，０００	９，３００	３９０，０００	３９６，０００	１９，３００
６２，０００	６４，０００	３，０００	１９４，０００	１９８，０００	９，５００	３９６，０００	４０２，０００	１９，６００
６４，０００	６６，０００	３，１００	１９８，０００	２０２，０００	９，７００	４０２，０００	４０８，０００	１９，９００
６６，０００	６８，０００	３，２００	２０２，０００	２０６，０００	９，９００	４０８，０００	４１４，０００	２０，２００
６８，０００	７０，０００	３，３００	２０６，０００	２１０，０００	１０，１００	４１４，０００	４２０，０００	２０，５００
７０，０００	７２，０００	３，４００	２１０，０００	２１４，０００	１０，３００	４２０，０００	４２６，０００	２０，８００
７２，０００	７４，０００	３，５００	２１４，０００	２１８，０００	１０，５００	４２６，０００	４３２，０００	２１，１００
７４，０００	７６，０００	３，６００	２１８，０００	２２２，０００	１０，７００	４３２，０００	４３８，０００	２１，４００
７６，０００	７８，０００	３，７００	２２２，０００	２２６，０００	１０，９００	４３８，０００	４４４，０００	２１，７００
７８，０００	８０，０００	３，８００	２２６，０００	２３０，０００	１１，１００	４４４，０００	４５０，０００	２２，０００
８０，０００	８２，０００	３，９００	２３０，０００	２３４，０００	１１，３００	４５０，０００	４５６，０００	２２，３００
８２，０００	８４，０００	４，０００	２３４，０００	２３８，０００	１１，５００	４５６，０００	４６２，０００	２２，６００
８４，０００	８６，０００	４，１００	２３８，０００	２４２，０００	１１，７００	４６２，０００	４６８，０００	２２，９００
８６，０００	８８，０００	４，２００	２４２，０００	２４６，０００	１１，９００	４６８，０００	４７４，０００	２３，２００
８８，０００	９０，０００	４，３００	２４６，０００	２５０，０００	１２，１００	４７４，０００	４８０，０００	２３，５００
９０，０００	９２，０００	４，４００	２５０，０００	２５４，０００	１２，３００	４８０，０００	４８６，０００	２３，８００
９２，０００	９４，０００	４，５００	２５４，０００	２５８，０００	１２，５００	４８６，０００	４９２，０００	２４，１００
９４，０００	９６，０００	４，６００	２５８，０００	２６２，０００	１２，７００	４９２，０００	４９８，０００	２４，４００
９６，０００	９８，０００	４，７００	２６２，０００	２６６，０００	１２，９００	４９８，０００	５０４，０００	２４，７００
９８，０００	１００，０００	４，８００	２６６，０００	２７０，０００	１３，１００	５０４，０００	５１０，０００	２５，０００
１００，０００	１０２，０００	４，９００	２７０，０００	２７４，０００	１３，３００	５１０，０００	５１６，０００	２５，３００
（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	２５，６００	８２８，０００	８３６，０００	４５，９００	１，２２８，０００	１，２３６，０００	７４，９００
５２２，０００	５２８，０００	２５，９００	８３６，０００	８４４，０００	４６，５００	１，２３６，０００	１，２４４，０００	７５，７００
５２８，０００	５３４，０００	２６，２００	８４４，０００	８５２，０００	４７，１００	１，２４４，０００	１，２５２，０００	７６，４００
５３４，０００	５４０，０００	２６，５００	８５２，０００	８６０，０００	４７，６００	１，２５２，０００	１，２６０，０００	７７，２００
５４０，０００	５４６，０００	２６，８００	８６０，０００	８６８，０００	４８，２００	１，２６０，０００	１，２６８，０００	７７，９００
５４６，０００	５５２，０００	２７，１００	８６８，０００	８７６，０００	４８，８００	１，２６８，０００	１，２７６，０００	７８，６００
５５２，０００	５５８，０００	２７，４００	８７６，０００	８８４，０００	４９，３００	１，２７６，０００	１，２８４，０００	７９，４００
５５８，０００	５６４，０００	２７，７００	８８４，０００	８９２，０００	４９，９００	１，２８４，０００	１，２９２，０００	８０，１００
５６４，０００	５７０，０００	２８，０００	８９２，０００	９００，０００	５０，５００	１，２９２，０００	１，３００，０００	８０，９００
５７０，０００	５７６，０００	２８，３００	９００，０００	９０８，０００	５１，１００	１，３００，０００	１，３１０，０００	８１，６００
５７６，０００	５８２，０００	２８，６００	９０８，０００	９１６，０００	５１，６００	１，３１０，０００	１，３２０，０００	８２，５００
５８２，０００	５８８，０００	２８，９００	９１６，０００	９２４，０００	５２，２００	１，３２０，０００	１，３３０，０００	８３，５００
５８８，０００	５９４，０００	２９，２００	９２４，０００	９３２，０００	５２，８００	１，３３０，０００	１，３４０，０００	８４，４００
５９４，０００	６００，０００	２９，５００	９３２，０００	９４０，０００	５３，３００	１，３４０，０００	１，３５０，０００	８５，３００
６００，０００	６０６，０００	２９，８００	９４０，０００	９４８，０００	５３，９００	１，３５０，０００	１，３６０，０００	８６，２００
６０６，０００	６１２，０００	３０，２００	９４８，０００	９５６，０００	５４，５００	１，３６０，０００	１，３７０，０００	８７，２００
６１２，０００	６１８，０００	３０，６００	９５６，０００	９６４，０００	５５，０００	１，３７０，０００	１，３８０，０００	８８，１００
６１８，０００	６２４，０００	３１，０００	９６４，０００	９７２，０００	５５，６００	１，３８０，０００	１，３９０，０００	８９，０００
６２４，０００	６３０，０００	３１，５００	９７２，０００	９８０，０００	５６，２００	１，３９０，０００	１，４００，０００	８９，９００
６３０，０００	６３６，０００	３１，９００	９８０，０００	９８８，０００	５６，７００	１，４００，０００	１，４１０，０００	９０，９００
６３６，０００	６４２，０００	３２，３００	９８８，０００	９９６，０００	５７，３００	１，４１０，０００	１，４２０，０００	９１，８００
６４２，０００	６４８，０００	３２，７００	９９６，０００	１，００４，０００	５７，９００	１，４２０，０００	１，４３０，０００	９２，７００
６４８，０００	６５４，０００	３３，２００	１，００４，０００	１，０１２，０００	５８，４００	１，４３０，０００	１，４４０，０００	９３，６００
６５４，０００	６６０，０００	３３，６００	１，０１２，０００	１，０２０，０００	５９，０００	１，４４０，０００	１，４５０，０００	９４，６００
６６０，０００	６６６，０００	３４，０００	１，０２０，０００	１，０２８，０００	５９，６００	１，４５０，０００	１，４６０，０００	９５，５００
６６６，０００	６７２，０００	３４，４００	１，０２８，０００	１，０３６，０００	６０，１００	１，４６０，０００	１，４７０，０００	９６，４００
６７２，０００	６７８，０００	３４，９００	１，０３６，０００	１，０４４，０００	６０，７００	１，４７０，０００	１，４８０，０００	９７，３００
６７８，０００	６８４，０００	３５，３００	１，０４４，０００	１，０５２，０００	６１，３００	１，４８０，０００	１，４９０，０００	９８，３００
６８４，０００	６９０，０００	３５，７００	１，０５２，０００	１，０６０，０００	６１，８００	１，４９０，０００	１，５００，０００	９９，２００
６９０，０００	６９６，０００	３６，１００	１，０６０，０００	１，０６８，０００	６２，４００	１，５００，０００	１，５１０，０００	１００，１００
６９６，０００	７０２，０００	３６，６００	１，０６８，０００	１，０７６，０００	６３，０００	１，５１０，０００	１，５２０，０００	１０１，０００
７０２，０００	７０８，０００	３７，０００	１，０７６，０００	１，０８４，０００	６３，５００	１，５２０，０００	１，５３０，０００	１０２，０００
７０８，０００	７１４，０００	３７，４００	１，０８４，０００	１，０９２，０００	６４，１００	１，５３０，０００	１，５４０，０００	１０２，９００
７１４，０００	７２０，０００	３７，８００	１，０９２，０００	１，１００，０００	６４，７００	１，５４０，０００	１，５５０，０００	１０３，８００
７２０，０００	７２６，０００	３８，３００	１，１００，０００	１，１０８，０００	６５，３００	１，５５０，０００	１，５６０，０００	１０４，７００
７２６，０００	７３２，０００	３８，７００	１，１０８，０００	１，１１６，０００	６５，８００	１，５６０，０００	１，５７０，０００	１０５，７００
７３２，０００	７３８，０００	３９，１００	１，１１６，０００	１，１２４，０００	６６，４００	１，５７０，０００	１，５８０，０００	１０６，６００
７３８，０００	７４４，０００	３９，５００	１，１２４，０００	１，１３２，０００	６７，０００	１，５８０，０００	１，５９０，０００	１０７，５００
７４４，０００	７５０，０００	４０，０００	１，１３２，０００	１，１４０，０００	６７，５００	１，５９０，０００	１，６００，０００	１０８，４００
７５０，０００	７５６，０００	４０，４００	１，１４０，０００	１，１４８，０００	６８，１００	１，６００，０００	１，６１０，０００	１０９，４００
７５６，０００	７６２，０００	４０，８００	１，１４８，０００	１，１５６，０００	６８，７００	１，６１０，０００	１，６２０，０００	１１０，３００
７６２，０００	７６８，０００	４１，３００	１，１５６，０００	１，１６４，０００	６９，２００	１，６２０，０００	１，６３０，０００	１１１，２００
７６８，０００	７７４，０００	４１，７００	１，１６４，０００	１，１７２，０００	６９，８００	１，６３０，０００	１，６４０，０００	１１２，１００
７７４，０００	７８０，０００	４２，１００	１，１７２，０００	１，１８０，０００	７０，４００	１，６４０，０００	１，６５０，０００	１１３，１００
７８０，０００	７８８，０００	４２，５００	１，１８０，０００	１，１８８，０００	７０，９００	１，６５０，０００	１，６６０，０００	１１４，０００
７８８，０００	７９６，０００	４３，１００	１，１８８，０００	１，１９６，０００	７１，５００	１，６６０，０００	１，６７０，０００	１１４，９００
７９６，０００	８０４，０００	４３，７００	１，１９６，０００	１，２０４，０００	７２，１００	１，６７０，０００	１，６８０，０００	１１５，８００
８０４，０００	８１２，０００	４４，２００	１，２０４，０００	１，２１２，０００	７２，７００	１，６８０，０００	１，６９０，０００	１１６，８００
８１２，０００	８２０，０００	４４，８００	１，２１２，０００	１，２２０，０００	７３，５００	１，６９０，０００	１，７００，０００	１１７，７００
８２０，０００	８２８，０００	４５，４００	１，２２０，０００	１，２２８，０００	７４，２００	１，７００，０００	１，７１０，０００	１１８，６００
（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	１１９，５００	４，０００，０００	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２０５，１００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１，５４１，５００円を控除した金額
１，７２０，０００	１，７３０，０００	１２０，５００				
１，７３０，０００	１，７４０，０００	１２１，４００				
１，７４０，０００	１，７５０，０００	１２２，３００				
１，７５０，０００	１，７６０，０００	１２３，２００				
１，７６０，０００	１，７７０，０００	１２４，２００	４，４００，０００	５，０００，０００	退職所得控除額控除後の退職手当等の金額に１５．６％を乗じて算出した金額から２３１，５００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２，５４１，５００円を控除した金額
１，７７０，０００	１，７８０，０００	１２５，１００				
１，７８０，０００	１，７９０，０００	１２６，０００				
１，７９０，０００	１，８００，０００	１２６，９００				
１，８００，０００	１，８１０，０００	１２７，９００				
１，８１０，０００	１，８２０，０００	１２８，８００	５，０００，０００	６，０００，０００	退職所得控除額控除後の退職手当等の金額に１７．１％を乗じて算出した金額から３０６，５００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４，０４１，５００円を控除した金額
１，８２０，０００	１，８３０，０００	１２９，７００				
１，８３０，０００	１，８４０，０００	１３０，６００				
１，８４０，０００	１，８５０，０００	１３１，６００				
１，８５０，０００	１，８６０，０００	１３２，５００				
１，８６０，０００	１，８７０，０００	１３３，４００	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１９．２５％を乗じて算出した金額から４３５，５００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６，２９１，５００円を控除した金額
１，８７０，０００	１，８８０，０００	１３４，３００				
１，８８０，０００	１，８９０，０００	１３５，３００				
１，８９０，０００	１，９００，０００	１３６，２００				
１，９００，０００	１，９１０，０００	１３７，１００				
１，９１０，０００	１，９２０，０００	１３８，０００	８，０００，０００	１０，０００，０００	退職所得控除額控除後の退職手当等の金額に２１．３５％を乗じて算出した金額から６０３，５００円を控除した金額	１２０，０００，０００	１３０，０００，０００	退職所得控除額控除後の退職手当等の金額に３５．６％を乗じて算出した金額から７，０１１，５００円を控除した金額
１，９２０，０００	１，９３０，０００	１３９，０００				
１，９３０，０００	１，９４０，０００	１３９，９００				
１，９４０，０００	１，９５０，０００	１４０，８００				
１，９５０，０００	１，９６０，０００	１４１，７００				
１，９６０，０００	１，９７０，０００	１４２，７００	１０，０００，０００	１２，０００，０００	退職所得控除額控除後の退職手当等の金額に２２．８５％を乗じて算出した金額から７５３，５００円を控除した金額	１３０，０００，０００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９，４８１，５００円を控除した金額
１，９７０，０００	１，９８０，０００	１４３，６００			
１，９８０，０００	１，９９０，０００	１４４，５００			
１，９９０，０００	２，０００，０００	１４５，４００			
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１１．３５％を乗じて算出した金額から８０，６００円を控除した金額	１２，０００，０００	１４，０００，０００	退職所得控除額控除後の退職手当等の金額に２３．５％を乗じて算出した金額から８３１，５００円を控除した金額		
３，０００，０００	４，０００，０００	退職所得控除額控除後の退職手当等の金額に１３．５％を乗じて算出した金額から１４５，１００円を控除した金額	１４，０００，０００	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１，０４１，５００円を控除した金額		
（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	4,900	274,000	278,000	13,500
4,000	6,000	100	104,000	106,000	5,000	278,000	282,000	13,700
6,000	8,000	200	106,000	108,000	5,100	282,000	286,000	13,900
8,000	10,000	300	108,000	110,000	5,200	286,000	290,000	14,100
10,000	12,000	400	110,000	112,000	5,300	290,000	294,000	14,300
12,000	14,000	500	112,000	114,000	5,400	294,000	298,000	14,500
14,000	16,000	600	114,000	116,000	5,500	298,000	302,000	14,700
16,000	18,000	700	116,000	118,000	5,600	302,000	306,000	14,900
18,000	20,000	800	118,000	120,000	5,700	306,000	310,000	15,100
20,000	22,000	900	120,000	122,000	5,800	310,000	314,000	15,300
22,000	24,000	1,000	122,000	124,000	5,900	314,000	318,000	15,500
24,000	26,000	1,100	124,000	126,000	6,000	318,000	322,000	15,700
26,000	28,000	1,200	126,000	128,000	6,100	322,000	326,000	15,900
28,000	30,000	1,300	128,000	130,000	6,200	326,000	330,000	16,100
30,000	32,000	1,400	130,000	134,000	6,300	330,000	334,000	16,300
32,000	34,000	1,500	134,000	138,000	6,500	334,000	338,000	16,500
34,000	36,000	1,600	138,000	142,000	6,700	338,000	342,000	16,700
36,000	38,000	1,700	142,000	146,000	6,900	342,000	346,000	16,900
38,000	40,000	1,800	146,000	150,000	7,100	346,000	350,000	17,100
40,000	42,000	1,900	150,000	154,000	7,300	350,000	354,000	17,300
42,000	44,000	2,000	154,000	158,000	7,500	354,000	358,000	17,500
44,000	46,000	2,100	158,000	162,000	7,700	358,000	362,000	17,700
46,000	48,000	2,200	162,000	166,000	7,900	362,000	366,000	17,900
48,000	50,000	2,300	166,000	170,000	8,100	366,000	370,000	18,100
50,000	52,000	2,400	170,000	174,000	8,300	370,000	374,000	18,300
52,000	54,000	2,500	174,000	178,000	8,500	374,000	378,000	18,500
54,000	56,000	2,600	178,000	182,000	8,700	378,000	382,000	18,700
56,000	58,000	2,700	182,000	186,000	8,900	382,000	386,000	18,900
58,000	60,000	2,800	186,000	190,000	9,100	386,000	390,000	19,100
60,000	62,000	2,900	190,000	194,000	9,300	390,000	396,000	19,300
62,000	64,000	3,000	194,000	198,000	9,500	396,000	402,000	19,600
64,000	66,000	3,100	198,000	202,000	9,700	402,000	408,000	19,900
66,000	68,000	3,200	202,000	206,000	9,900	408,000	414,000	20,200
68,000	70,000	3,300	206,000	210,000	10,100	414,000	420,000	20,500
70,000	72,000	3,400	210,000	214,000	10,300	420,000	426,000	20,800
72,000	74,000	3,500	214,000	218,000	10,500	426,000	432,000	21,100
74,000	76,000	3,600	218,000	222,000	10,700	432,000	438,000	21,400
76,000	78,000	3,700	222,000	226,000	10,900	438,000	444,000	21,700
78,000	80,000	3,800	226,000	230,000	11,100	444,000	450,000	22,000
80,000	82,000	3,900	230,000	234,000	11,300	450,000	456,000	22,300
82,000	84,000	4,000	234,000	238,000	11,500	456,000	462,000	22,600
84,000	86,000	4,100	238,000	242,000	11,700	462,000	468,000	22,900
86,000	88,000	4,200	242,000	246,000	11,900	468,000	474,000	23,200
88,000	90,000	4,300	246,000	250,000	12,100	474,000	480,000	23,500
90,000	92,000	4,400	250,000	254,000	12,300	480,000	486,000	23,800
92,000	94,000	4,500	254,000	258,000	12,500	486,000	492,000	24,100
94,000	96,000	4,600	258,000	262,000	12,700	492,000	498,000	24,400
96,000	98,000	4,700	262,000	266,000	12,900	498,000	504,000	24,700
98,000	100,000	4,800	266,000	270,000	13,100	504,000	510,000	25,000
100,000	102,000	4,900	270,000	274,000	13,300	510,000	516,000	25,300
(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	25,600	828,000	836,000	45,900	1,228,000	1,236,000	74,900
522,000	528,000	25,900	836,000	844,000	46,500	1,236,000	1,244,000	75,700
528,000	534,000	26,200	844,000	852,000	47,100	1,244,000	1,252,000	76,400
534,000	540,000	26,500	852,000	860,000	47,600	1,252,000	1,260,000	77,200
540,000	546,000	26,800	860,000	868,000	48,200	1,260,000	1,268,000	77,900
546,000	552,000	27,100	868,000	876,000	48,800	1,268,000	1,276,000	78,600
552,000	558,000	27,400	876,000	884,000	49,300	1,276,000	1,284,000	79,400
558,000	564,000	27,700	884,000	892,000	49,900	1,284,000	1,292,000	80,100
564,000	570,000	28,000	892,000	900,000	50,500	1,292,000	1,300,000	80,900
570,000	576,000	28,300	900,000	908,000	51,100	1,300,000	1,310,000	81,600
576,000	582,000	28,600	908,000	916,000	51,600	1,310,000	1,320,000	82,500
582,000	588,000	28,900	916,000	924,000	52,200	1,320,000	1,330,000	83,500
588,000	594,000	29,200	924,000	932,000	52,800	1,330,000	1,340,000	84,400
594,000	600,000	29,500	932,000	940,000	53,300	1,340,000	1,350,000	85,300
600,000	606,000	29,800	940,000	948,000	53,900	1,350,000	1,360,000	86,200
606,000	612,000	30,200	948,000	956,000	54,500	1,360,000	1,370,000	87,200
612,000	618,000	30,600	956,000	964,000	55,000	1,370,000	1,380,000	88,100
618,000	624,000	31,000	964,000	972,000	55,600	1,380,000	1,390,000	89,000
624,000	630,000	31,500	972,000	980,000	56,200	1,390,000	1,400,000	89,900
630,000	636,000	31,900	980,000	988,000	56,700	1,400,000	1,410,000	90,900
636,000	642,000	32,300	988,000	996,000	57,300	1,410,000	1,420,000	91,800
642,000	648,000	32,700	996,000	1,004,000	57,900	1,420,000	1,430,000	92,700
648,000	654,000	33,200	1,004,000	1,012,000	58,400	1,430,000	1,440,000	93,600
654,000	660,000	33,600	1,012,000	1,020,000	59,000	1,440,000	1,450,000	94,600
660,000	666,000	34,000	1,020,000	1,028,000	59,600	1,450,000	1,460,000	95,500
666,000	672,000	34,400	1,028,000	1,036,000	60,100	1,460,000	1,470,000	96,400
672,000	678,000	34,900	1,036,000	1,044,000	60,700	1,470,000	1,480,000	97,300
678,000	684,000	35,300	1,044,000	1,052,000	61,300	1,480,000	1,490,000	98,300
684,000	690,000	35,700	1,052,000	1,060,000	61,800	1,490,000	1,500,000	99,200
690,000	696,000	36,100	1,060,000	1,068,000	62,400	1,500,000	1,510,000	100,100
696,000	702,000	36,600	1,068,000	1,076,000	63,000	1,510,000	1,520,000	101,000
702,000	708,000	37,000	1,076,000	1,084,000	63,500	1,520,000	1,530,000	102,000
708,000	714,000	37,400	1,084,000	1,092,000	64,100	1,530,000	1,540,000	102,900
714,000	720,000	37,800	1,092,000	1,100,000	64,700	1,540,000	1,550,000	103,800
720,000	726,000	38,300	1,100,000	1,108,000	65,300	1,550,000	1,560,000	104,700
726,000	732,000	38,700	1,108,000	1,116,000	65,800	1,560,000	1,570,000	105,700
732,000	738,000	39,100	1,116,000	1,124,000	66,400	1,570,000	1,580,000	106,600
738,000	744,000	39,500	1,124,000	1,132,000	67,000	1,580,000	1,590,000	107,500
744,000	750,000	40,000	1,132,000	1,140,000	67,500	1,590,000	1,600,000	108,400
750,000	756,000	40,400	1,140,000	1,148,000	68,100	1,600,000	1,610,000	109,400
756,000	762,000	40,800	1,148,000	1,156,000	68,700	1,610,000	1,620,000	110,300
762,000	768,000	41,300	1,156,000	1,164,000	69,200	1,620,000	1,630,000	111,200
768,000	774,000	41,700	1,164,000	1,172,000	69,800	1,630,000	1,640,000	112,100
774,000	780,000	42,100	1,172,000	1,180,000	70,400	1,640,000	1,650,000	113,100
780,000	788,000	42,500	1,180,000	1,188,000	70,900	1,650,000	1,660,000	114,000
788,000	796,000	43,100	1,188,000	1,196,000	71,500	1,660,000	1,670,000	114,900
796,000	804,000	43,700	1,196,000	1,204,000	72,100	1,670,000	1,680,000	115,800
804,000	812,000	44,200	1,204,000	1,212,000	72,700	1,680,000	1,690,000	116,800
812,000	820,000	44,800	1,212,000	1,220,000	73,500	1,690,000	1,700,000	117,700
820,000	828,000	45,400	1,220,000	1,228,000	74,200	1,700,000	1,710,000	118,600
(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	119,500	4,000,000	4,400,000	The amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 15%, less 205,100 yen	20,000,000	40,000,000	The amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 27.5%, less 1,541,500 yen
1,720,000	1,730,000	120,500				
1,730,000	1,740,000	121,400				
1,740,000	1,750,000	122,300				
1,750,000	1,760,000	123,200				
1,760,000	1,770,000	124,200	4,400,000	5,000,000	The amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 15.6%, less 231,500 yen	40,000,000	60,000,000	The amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 30%, less 2,541,500 yen
1,770,000	1,780,000	125,100				
1,780,000	1,790,000	126,000				
1,790,000	1,800,000	126,900				
1,800,000	1,810,000	127,900				
1,810,000	1,820,000	128,800	5,000,000	6,000,000	The amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 17.1%, less 306,500 yen	60,000,000	90,000,000	The amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 32.5%, less 4,041,500 yen
1,820,000	1,830,000	129,700				
1,830,000	1,840,000	130,600				
1,840,000	1,850,000	131,600				
1,850,000	1,860,000	132,500				
1,860,000	1,870,000	133,400	6,000,000	8,000,000	The amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 19.25%, less 435,500 yen	90,000,000	120,000,000	The amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 35%, less 6,291,500 yen
1,870,000	1,880,000	134,300				
1,880,000	1,890,000	135,300				
1,890,000	1,900,000	136,200				
1,900,000	1,910,000	137,100				
1,910,000	1,920,000	138,000	8,000,000	10,000,000	The amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 21.35%, less 603,500 yen	120,000,000	130,000,000	The amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 35.6%, less 7,011,500 yen
1,920,000	1,930,000	139,000				
1,930,000	1,940,000	139,900				
1,940,000	1,950,000	140,800				
1,950,000	1,960,000	141,700				
1,960,000	1,970,000	142,700	10,000,000	12,000,000	The amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 22.85%, less 753,500 yen	130,000,000 yen or more	The amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 37.5%, less 9,481,500 yen
1,970,000	1,980,000	143,600			
1,980,000	1,990,000	144,500			
1,990,000	2,000,000	145,400			
2,000,000	3,000,000	The amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 11.35%, less 80,600 yen	12,000,000	14,000,000	The amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 23.5%, less 831,500 yen		
3,000,000	4,000,000	The amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 13.5%, less 145,100 yen	14,000,000	20,000,000	The amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 25%, less 1,041,500 yen		
(Note)
In this table, "amount of severance pay or other such compensation after the retirement income deduction" means the amount remaining after deducting the retirement income deduction prescribed in Article 201, paragraph (2) (Amount of Tax Withheld from Retirement Income) of the New Act from the amount of the severance pay or other such compensation.
(Remarks)
To find the tax amount, first find the amount obtained by deducting from the amount of the severance pay or other such compensation the retirement income deduction in that attached table, found using the attached table to Appended Table VIII of the New Act 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, find the applicable row of the "Amount of severance pay or other such compensation after the retirement income deduction" column according to that amount; the amount stated in the "Tax amount" column of that row is the tax amount sought. In this case, if an amount equivalent to one-half of the amount of severance pay or other such compensation after the retirement income deduction of a Resident whose amount of severance pay or other such compensation after the retirement income deduction is 2,000,000 yen or more includes a fraction of less than 1,000 yen, the amount remaining 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 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.
<sup>machine translation, not official</sup>

---

## Cites
- suppl-3441-14/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-3441-14/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-3441-14/art-3/par-1: 第二十八条第三項第四号 → 所得税法 第二十八条第三項第四号 (Article 28, paragraph (3), item (iv)), art-28/par-3/item-4 — https://japanlaw.org/ja/income-tax-act/art-28/par-3/item-4 · https://japanlaw.org/l/340AC0000000033/art-28/par-3/item-4
- suppl-3441-14/art-3/par-1: 第二十八条第三項第五号 → 所得税法 第二十八条第三項第五号 (Article 28, paragraph (3), item (v)), art-28/par-3/item-5 — https://japanlaw.org/ja/income-tax-act/art-28/par-3/item-5 · https://japanlaw.org/l/340AC0000000033/art-28/par-3/item-5
- suppl-3441-14/art-3/par-1: 第七十九条第一項 → 所得税法 第七十九条第一項 (Article 79, paragraph (1)), art-79/par-1 — https://japanlaw.org/ja/income-tax-act/art-79/par-1 · https://japanlaw.org/l/340AC0000000033/art-79/par-1
- suppl-3441-14/art-3/par-1: 第二項 → 所得税法 第七十九条第二項 (Article 79, paragraph (2)), art-79/par-2 — https://japanlaw.org/ja/income-tax-act/art-79/par-2 · https://japanlaw.org/l/340AC0000000033/art-79/par-2
- suppl-3441-14/art-3/par-1: 第八十条第一項 → 所得税法 第八十条第一項 (Article 80, paragraph (1)), art-80/par-1 — https://japanlaw.org/ja/income-tax-act/art-80/par-1 · https://japanlaw.org/l/340AC0000000033/art-80/par-1
- suppl-3441-14/art-3/par-1: 第八十一条第一項 → 所得税法 第八十一条第一項 (Article 81, paragraph (1)), art-81/par-1 — https://japanlaw.org/ja/income-tax-act/art-81/par-1 · https://japanlaw.org/l/340AC0000000033/art-81/par-1
- suppl-3441-14/art-3/par-1: 第八十二条第一項 → 所得税法 第八十二条第一項 (Article 82, paragraph (1)), art-82/par-1 — https://japanlaw.org/ja/income-tax-act/art-82/par-1 · https://japanlaw.org/l/340AC0000000033/art-82/par-1
- suppl-3441-14/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-3441-14/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-3441-14/art-3/par-1: 第八十四条第二項 → 所得税法 第八十四条第二項 (Article 84, paragraph (2)), art-84/par-2 — https://japanlaw.org/ja/income-tax-act/art-84/par-2 · https://japanlaw.org/l/340AC0000000033/art-84/par-2
- suppl-3441-14/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-3441-14/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-3441-14/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-3441-14/art-3/par-1: 所得税法の一部を改正する法律（昭和四十四年法律第十四号。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-3441-14/appdx-1 — https://japanlaw.org/ja/income-tax-act/suppl-3441-14/appdx-1 · https://japanlaw.org/l/340AC0000000033/suppl-3441-14/appdx-1
- suppl-3441-14/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-3441-14/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-3441-14/appdx-5 — https://japanlaw.org/ja/income-tax-act/suppl-3441-14/appdx-5 · https://japanlaw.org/l/340AC0000000033/suppl-3441-14/appdx-5
- suppl-3441-14/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-3441-14/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-3441-14/appdx-6 — https://japanlaw.org/ja/income-tax-act/suppl-3441-14/appdx-6 · https://japanlaw.org/l/340AC0000000033/suppl-3441-14/appdx-6
- suppl-3441-14/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-3441-14/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-3441-14/appdx-1 — https://japanlaw.org/ja/income-tax-act/suppl-3441-14/appdx-1 · https://japanlaw.org/l/340AC0000000033/suppl-3441-14/appdx-1
- suppl-3441-14/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-3441-14/appdx-2 — https://japanlaw.org/ja/income-tax-act/suppl-3441-14/appdx-2 · https://japanlaw.org/l/340AC0000000033/suppl-3441-14/appdx-2
- suppl-3441-14/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-3441-14/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-3441-14/appdx-1 — https://japanlaw.org/ja/income-tax-act/suppl-3441-14/appdx-1 · https://japanlaw.org/l/340AC0000000033/suppl-3441-14/appdx-1
- suppl-3441-14/art-4/par-1: 新法第三十二条第二項 → 所得税法 第三十二条第二項 (Article 32, paragraph (2)), art-32/par-2 — https://japanlaw.org/ja/income-tax-act/art-32/par-2 · https://japanlaw.org/l/340AC0000000033/art-32/par-2
- suppl-3441-14/art-4/par-1: 第三十三条第三項第一号 → 所得税法 第三十三条第三項第一号 (Article 33, paragraph (3), item (i)), art-33/par-3/item-1 — https://japanlaw.org/ja/income-tax-act/art-33/par-3/item-1 · https://japanlaw.org/l/340AC0000000033/art-33/par-3/item-1
- suppl-3441-14/art-5/par-1: 新法第百四条第一項 → 所得税法 第百四条第一項 (Article 104, paragraph (1)), art-104/par-1 — https://japanlaw.org/ja/income-tax-act/art-104/par-1 · https://japanlaw.org/l/340AC0000000033/art-104/par-1
- suppl-3441-14/art-5/par-1: 次項 → 所得税法 附則第五条第二項 (Supplementary Provisions, Article 5, paragraph (2)), suppl-3441-14/art-5/par-2 — https://japanlaw.org/ja/income-tax-act/suppl-3441-14/art-5/par-2 · https://japanlaw.org/l/340AC0000000033/suppl-3441-14/art-5/par-2
- suppl-3441-14/art-5/par-1: 第一号 → 所得税法 附則第五条第一項第一号 (Supplementary Provisions, Article 5, paragraph (1), item (i)), suppl-3441-14/art-5/par-1/item-1 — https://japanlaw.org/ja/income-tax-act/suppl-3441-14/art-5/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/suppl-3441-14/art-5/par-1/item-1
- suppl-3441-14/art-5/par-1: 第二号 → 所得税法 附則第五条第一項第二号 (Supplementary Provisions, Article 5, paragraph (1), item (ii)), suppl-3441-14/art-5/par-1/item-2 — https://japanlaw.org/ja/income-tax-act/suppl-3441-14/art-5/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/suppl-3441-14/art-5/par-1/item-2
- suppl-3441-14/art-5/par-1/item-1: 災害被害者に対する租税の減免、徴収猶予等に関する法律（昭和二十二年法律第百七十五号）第二条 → e-Gov law 322AC0000000175, 第二条 (Article 2), art-2 — not held in this collection
- suppl-3441-14/art-5/par-1/item-2: 前号 → 所得税法 附則第五条第一項第一号 (Supplementary Provisions, Article 5, paragraph (1), item (i)), suppl-3441-14/art-5/par-1/item-1 — https://japanlaw.org/ja/income-tax-act/suppl-3441-14/art-5/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/suppl-3441-14/art-5/par-1/item-1
- suppl-3441-14/art-5/par-1/item-2: 次項 → 所得税法 附則第五条第二項 (Supplementary Provisions, Article 5, paragraph (2)), suppl-3441-14/art-5/par-2 — https://japanlaw.org/ja/income-tax-act/suppl-3441-14/art-5/par-2 · https://japanlaw.org/l/340AC0000000033/suppl-3441-14/art-5/par-2
- suppl-3441-14/art-5/par-1/item-2: 附則別表第三 → 所得税法 附則別表第三 (Supplementary Provisions, Appended Table 3), suppl-3441-14/appdx-3 — https://japanlaw.org/ja/income-tax-act/suppl-3441-14/appdx-3 · https://japanlaw.org/l/340AC0000000033/suppl-3441-14/appdx-3
- suppl-3441-14/art-5/par-2: 前項第一号 → 所得税法 附則第五条第一項第一号 (Supplementary Provisions, Article 5, paragraph (1), item (i)), suppl-3441-14/art-5/par-1/item-1 — https://japanlaw.org/ja/income-tax-act/suppl-3441-14/art-5/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/suppl-3441-14/art-5/par-1/item-1
- suppl-3441-14/art-5/par-4: 前三項 → 所得税法 附則第五条第一項 (Supplementary Provisions, Article 5, paragraph (1)), suppl-3441-14/art-5/par-1 — https://japanlaw.org/ja/income-tax-act/suppl-3441-14/art-5/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3441-14/art-5/par-1
- suppl-3441-14/art-5/par-4: 前三項 → 所得税法 附則第五条第二項 (Supplementary Provisions, Article 5, paragraph (2)), suppl-3441-14/art-5/par-2 — https://japanlaw.org/ja/income-tax-act/suppl-3441-14/art-5/par-2 · https://japanlaw.org/l/340AC0000000033/suppl-3441-14/art-5/par-2
- suppl-3441-14/art-5/par-4: 前三項 → 所得税法 附則第五条第三項 (Supplementary Provisions, Article 5, paragraph (3)), suppl-3441-14/art-5/par-3 — https://japanlaw.org/ja/income-tax-act/suppl-3441-14/art-5/par-3 · https://japanlaw.org/l/340AC0000000033/suppl-3441-14/art-5/par-3
- suppl-3441-14/art-6/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-3441-14/art-6/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-3441-14/art-6/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-3441-14/art-6/par-1: 所得税法の一部を改正する法律（昭和四十三年法律第二十一号）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-3431-21/art-3/par-2 — https://japanlaw.org/ja/income-tax-act/suppl-3431-21/art-3/par-2 · https://japanlaw.org/l/340AC0000000033/suppl-3431-21/art-3/par-2
- suppl-3441-14/art-6/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-3431-21/art-3/par-1 — https://japanlaw.org/ja/income-tax-act/suppl-3431-21/art-3/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3431-21/art-3/par-1
- suppl-3441-14/art-6/par-1: 所得税法第九十条第二項 → 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-3441-14/art-7/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-3441-14/art-7/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-3441-14/art-7/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-3441-14/art-7/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-3441-14/art-7/par-1: この条 → 所得税法 附則第七条 (Supplementary Provisions, Article 7), suppl-3441-14/art-7 — https://japanlaw.org/ja/income-tax-act/suppl-3441-14/art-7 · https://japanlaw.org/l/340AC0000000033/suppl-3441-14/art-7
- suppl-3441-14/art-7/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-3441-14/art-3/par-1 — https://japanlaw.org/ja/income-tax-act/suppl-3441-14/art-3/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3441-14/art-3/par-1
- suppl-3441-14/art-7/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-3441-14/art-7/par-2: 附則別表第五 → 所得税法 附則別表第五 (Supplementary Provisions, Appended Table 5), suppl-3441-14/appdx-5 — https://japanlaw.org/ja/income-tax-act/suppl-3441-14/appdx-5 · https://japanlaw.org/l/340AC0000000033/suppl-3441-14/appdx-5
- suppl-3441-14/art-7/par-3: 新法第百九十六条第一項 → 所得税法 第百九十六条第一項 (Article 196, paragraph (1)), art-196/par-1 — https://japanlaw.org/ja/income-tax-act/art-196/par-1 · https://japanlaw.org/l/340AC0000000033/art-196/par-1
- suppl-3441-14/art-7/par-3: 第二項 → 所得税法 第百九十六条第二項 (Article 196, paragraph (2)), art-196/par-2 — https://japanlaw.org/ja/income-tax-act/art-196/par-2 · https://japanlaw.org/l/340AC0000000033/art-196/par-2
- suppl-3441-14/art-7/par-4: 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-3441-14/art-3/par-1 — https://japanlaw.org/ja/income-tax-act/suppl-3441-14/art-3/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3441-14/art-3/par-1
- suppl-3441-14/art-7/par-4: 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-3441-14/art-7/par-4: 附則別表第六 → 所得税法 附則別表第六 (Supplementary Provisions, Appended Table 6), suppl-3441-14/appdx-6 — https://japanlaw.org/ja/income-tax-act/suppl-3441-14/appdx-6 · https://japanlaw.org/l/340AC0000000033/suppl-3441-14/appdx-6
- suppl-3441-14/art-7/par-4: 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-3441-14/art-8/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-3441-14/art-8/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-3441-14/art-8/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-3441-14/art-8/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-3441-14/art-8/par-2: 前項 → 所得税法 附則第八条第一項 (Supplementary Provisions, Article 8, paragraph (1)), suppl-3441-14/art-8/par-1 — https://japanlaw.org/ja/income-tax-act/suppl-3441-14/art-8/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3441-14/art-8/par-1
- suppl-3441-14/art-8/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-3441-14/art-8/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-3441-14/art-8/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-3441-14/art-8/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-3441-14/art-8/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-3441-14/art-8/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-3441-14/art-9/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-3441-14/art-3/par-1 — https://japanlaw.org/ja/income-tax-act/suppl-3441-14/art-3/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3441-14/art-3/par-1
- suppl-3441-14/art-9/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-3441-14/art-9/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-3441-14/art-9/par-2: 前項 → 所得税法 附則第九条第一項 (Supplementary Provisions, Article 9, paragraph (1)), suppl-3441-14/art-9/par-1 — https://japanlaw.org/ja/income-tax-act/suppl-3441-14/art-9/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3441-14/art-9/par-1
- suppl-3441-14/art-9/par-2: 附則第三条第一項 → 所得税法 附則第三条第一項 (Supplementary Provisions, Article 3, paragraph (1)), suppl-3441-14/art-3/par-1 — https://japanlaw.org/ja/income-tax-act/suppl-3441-14/art-3/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3441-14/art-3/par-1
- suppl-3441-14/art-9/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-3441-14/art-9/par-3: 第一項 → 所得税法 附則第九条第一項 (Supplementary Provisions, Article 9, paragraph (1)), suppl-3441-14/art-9/par-1 — https://japanlaw.org/ja/income-tax-act/suppl-3441-14/art-9/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3441-14/art-9/par-1
- suppl-3441-14/art-9/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-3441-14/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-3441-14/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-3441-14/art-3/par-1 — https://japanlaw.org/ja/income-tax-act/suppl-3441-14/art-3/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3441-14/art-3/par-1
- suppl-3441-14/appdx-1: 新法第九十条第二項 → 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-3441-14/appdx-3: 附則第五条第一項第二号 → 所得税法 附則第五条第一項第二号 (Supplementary Provisions, Article 5, paragraph (1), item (ii)), suppl-3441-14/art-5/par-1/item-2 — https://japanlaw.org/ja/income-tax-act/suppl-3441-14/art-5/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/suppl-3441-14/art-5/par-1/item-2
- suppl-3441-14/appdx-3: 附則第五条第一項第一号 → 所得税法 附則第五条第一項第一号 (Supplementary Provisions, Article 5, paragraph (1), item (i)), suppl-3441-14/art-5/par-1/item-1 — https://japanlaw.org/ja/income-tax-act/suppl-3441-14/art-5/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/suppl-3441-14/art-5/par-1/item-1
- suppl-3441-14/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-3441-14/art-3/par-1 — https://japanlaw.org/ja/income-tax-act/suppl-3441-14/art-3/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3441-14/art-3/par-1
- suppl-3441-14/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-3441-14/appdx-5: 新法第七十五条第一項 → 所得税法 第七十五条第一項 (Article 75, paragraph (1)), art-75/par-1 — https://japanlaw.org/ja/income-tax-act/art-75/par-1 · https://japanlaw.org/l/340AC0000000033/art-75/par-1
- suppl-3441-14/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-3441-14/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-3441-14/appdx-5: 新法第二条第一項第三十二号 → 所得税法 第二条第一項第三十二号 (Article 2, paragraph (1), item (xxxii)), art-2/par-1/item-32 — https://japanlaw.org/ja/income-tax-act/art-2/par-1/item-32 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-32
- suppl-3441-14/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-3441-14/appdx-5: 新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-3441-14/appdx-5: 附則別表第五 → 所得税法 附則別表第五 (Supplementary Provisions, Appended Table 5), suppl-3441-14/appdx-5 — https://japanlaw.org/ja/income-tax-act/suppl-3441-14/appdx-5 · https://japanlaw.org/l/340AC0000000033/suppl-3441-14/appdx-5
- suppl-3441-14/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-3441-14/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-3441-14/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

19 provisions cite this one. No official source publishes this direction.

- 所得税法 附則第三条第一項（昭和四十四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-3441-14/art-3/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3441-14/art-3/par-1
- 所得税法 附則第三条第二項第一号（昭和四十四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-3441-14/art-3/par-2/item-1 · https://japanlaw.org/l/340AC0000000033/suppl-3441-14/art-3/par-2/item-1
- 所得税法 附則第三条第二項第二号（昭和四十四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-3441-14/art-3/par-2/item-2 · https://japanlaw.org/l/340AC0000000033/suppl-3441-14/art-3/par-2/item-2
- 所得税法 附則第三条第二項第三号（昭和四十四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-3441-14/art-3/par-2/item-3 · https://japanlaw.org/l/340AC0000000033/suppl-3441-14/art-3/par-2/item-3
- 所得税法 附則第五条第一項（昭和四十四年分の所得税に係る予定納税基準額の計算の特例） — https://japanlaw.org/ja/income-tax-act/suppl-3441-14/art-5/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3441-14/art-5/par-1
- 所得税法 附則第五条第一項第二号（昭和四十四年分の所得税に係る予定納税基準額の計算の特例） — https://japanlaw.org/ja/income-tax-act/suppl-3441-14/art-5/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/suppl-3441-14/art-5/par-1/item-2
- 所得税法 附則第五条第二項（昭和四十四年分の所得税に係る予定納税基準額の計算の特例） — https://japanlaw.org/ja/income-tax-act/suppl-3441-14/art-5/par-2 · https://japanlaw.org/l/340AC0000000033/suppl-3441-14/art-5/par-2
- 所得税法 附則第五条第四項（昭和四十四年分の所得税に係る予定納税基準額の計算の特例） — https://japanlaw.org/ja/income-tax-act/suppl-3441-14/art-5/par-4 · https://japanlaw.org/l/340AC0000000033/suppl-3441-14/art-5/par-4
- 所得税法 附則第七条第一項（給与所得及び退職所得に係る源泉徴収に関する経過措置） — https://japanlaw.org/ja/income-tax-act/suppl-3441-14/art-7/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3441-14/art-7/par-1
- 所得税法 附則第七条第二項（給与所得及び退職所得に係る源泉徴収に関する経過措置） — https://japanlaw.org/ja/income-tax-act/suppl-3441-14/art-7/par-2 · https://japanlaw.org/l/340AC0000000033/suppl-3441-14/art-7/par-2
- 所得税法 附則第七条第四項（給与所得及び退職所得に係る源泉徴収に関する経過措置） — https://japanlaw.org/ja/income-tax-act/suppl-3441-14/art-7/par-4 · https://japanlaw.org/l/340AC0000000033/suppl-3441-14/art-7/par-4
- 所得税法 附則第八条第二項（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-3441-14/art-8/par-2 · https://japanlaw.org/l/340AC0000000033/suppl-3441-14/art-8/par-2
- 所得税法 附則第九条第一項（施行日前に支払われた退職所得に係る源泉徴収税額の還付） — https://japanlaw.org/ja/income-tax-act/suppl-3441-14/art-9/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3441-14/art-9/par-1
- 所得税法 附則第九条第二項（施行日前に支払われた退職所得に係る源泉徴収税額の還付） — https://japanlaw.org/ja/income-tax-act/suppl-3441-14/art-9/par-2 · https://japanlaw.org/l/340AC0000000033/suppl-3441-14/art-9/par-2
- 所得税法 附則第九条第三項（施行日前に支払われた退職所得に係る源泉徴収税額の還付） — https://japanlaw.org/ja/income-tax-act/suppl-3441-14/art-9/par-3 · https://japanlaw.org/l/340AC0000000033/suppl-3441-14/art-9/par-3
- 所得税法 附則別表第一（昭和４４年分の所得税の簡易税額表） — https://japanlaw.org/ja/income-tax-act/suppl-3441-14/appdx-1 · https://japanlaw.org/l/340AC0000000033/suppl-3441-14/appdx-1
- 所得税法 附則別表第三（昭和４４年分の所得税に係る予定納税基準額の算出率の表） — https://japanlaw.org/ja/income-tax-act/suppl-3441-14/appdx-3 · https://japanlaw.org/l/340AC0000000033/suppl-3441-14/appdx-3
- 所得税法 附則別表第五（昭和４４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-3441-14/appdx-5 · https://japanlaw.org/l/340AC0000000033/suppl-3441-14/appdx-5
- 所得税法 附則第六条第一項（昭和四十五年分及び昭和四十六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-3451-36/art-6/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3451-36/art-6/par-1

---

## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340AC0000000033/20261001_507AC0000000070), retrieved 2026-10-05
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3120/tb), retrieved 2026-09-18
- claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T180319-053, translated 2026-09-18
- claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T180319-054, translated 2026-09-18
- claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T205218-016, translated 2026-09-18
- claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T205718-017, translated 2026-09-18
- claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T214331-016, translated 2026-09-18
- claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T214331-017, translated 2026-09-18
- claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T214331-018, translated 2026-09-18
- claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T214331-019, translated 2026-09-18
- This site's parser, version 223 — 所得税法 — structure, counts, cross-references and defined terms, computed 2026-10-05