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

- Law: 所得税法 (Income Tax Act), 昭和四十年法律第三十三号
- English title "Income Tax Act": Ministry of Justice translation
- Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say.
- Provision: 附　則 (Supplementary Provisions) — address `suppl-3451-36`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act/suppl-3451-36
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000033/suppl-3451-36
- Every provision below carries its address and both URLs on the line under it.
- Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below.

Only the Japanese as published by the government has legal effect; the text
below is a copy of it. Every English rendering below is a translation and
says which kind: the Ministry of Justice's translation, or this
site's machine translation, whose model and date the Sources list names.
They are never merged and never substituted for one another.

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## 附　則 昭和四五年四月三〇日法律第三六号
<sup>suppl-3451-36 · https://japanlaw.org/ja/income-tax-act/suppl-3451-36 · https://japanlaw.org/l/340AC0000000033/suppl-3451-36</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-3451-36/art-1 · https://japanlaw.org/ja/income-tax-act/suppl-3451-36/art-1 · https://japanlaw.org/l/340AC0000000033/suppl-3451-36/art-1</sup>

**第一項**  この法律は、昭和四十五年五月一日から施行する。ただし、第十三条第一項ただし書、第七十四条第二項第六号、第百七十六条第一項第二号及び第二百二十七条の改正規定は、同年十月一日から施行する。
<sup>suppl-3451-36/art-1/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-3451-36/art-1/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3451-36/art-1/par-1</sup>
This Act comes into effect on May 1, 1970; provided, however, that the provisions amending the proviso to Article 13, paragraph (1), Article 74, paragraph (2), item (vi), Article 176, paragraph (1), item (ii), and Article 227 come into effect on October 1 of that year.
<sup>machine translation, not official</sup>

### 第二条（経過措置の原則） — Principles of Transitional Measures
<sup>caption: machine translation, not official</sup>
<sup>suppl-3451-36/art-2 · https://japanlaw.org/ja/income-tax-act/suppl-3451-36/art-2 · https://japanlaw.org/l/340AC0000000033/suppl-3451-36/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-3451-36/art-2/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-3451-36/art-2/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3451-36/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 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>

### 第三条（昭和四十五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 Income Deductions and Calculation of Tax Amounts for Income Tax for 1970
<sup>caption: machine translation, not official</sup>
<sup>suppl-3451-36/art-3 · https://japanlaw.org/ja/income-tax-act/suppl-3451-36/art-3 · https://japanlaw.org/l/340AC0000000033/suppl-3451-36/art-3</sup>

**第一項**  昭和四十五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、それぞれ同表の下欄に掲げる字句に読み替えるものとする。
第二十八条第三項（給与所得控除）	一　前項に規定する収入金額が百十万円以下である場合　十万円と当該収入金額から十万円を控除した金額の十分の二に相当する金額との合計額
二　前項に規定する収入金額が百十万円をこえ二百十万円以下である場合　三十万円と当該収入金額から百十万円を控除した金額の十分の一に相当する金額との合計額
三　前項に規定する収入金額が二百十万円をこえ四百十万円未満である場合　四十万円と当該収入金額から二百十万円を控除した金額の十分の〇・五に相当する金額との合計額
四　前項に規定する収入金額が四百十万円以上である場合　五十万円	一　前項に規定する収入金額が九十万円以下である場合　十万円と当該収入金額から十万円を控除した金額の十分の二に相当する金額との合計額
二　前項に規定する収入金額が九十万円をこえ百十万円以下である場合　二十六万円と当該収入金額から九十万円を控除した金額の十分の一・九に相当する金額との合計額
三　前項に規定する収入金額が百十万円をこえ二百十万円以下である場合　二十九万八千円と当該収入金額から百十万円を控除した金額の十分の〇・九に相当する金額との合計額
四　前項に規定する収入金額が二百十万円をこえ四百十万円未満である場合　三十八万八千円と当該収入金額から二百十万円を控除した金額の十分の〇・四に相当する金額との合計額
五　前項に規定する収入金額が四百十万円以上である場合　四十六万八千円
第七十九条第一項及び第二項（障害者控除）	十万円	九万七千五百円
十四万円	十三万七千五百円
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）	十万円	九万七千五百円
第八十三条第一項（配偶者控除）	十八万円	十七万七千五百円
第八十四条第一項（扶養控除）	十二万円	十一万五千円
第八十四条第二項	十三万円	十二万五千円
第八十六条第一項（基礎控除）	十八万円	十七万七千五百円
第九十条第二項（変動所得及び臨時所得の平均課税）	二百万円以下	二百万円未満
別表第二	所得税法の一部を改正する法律（昭和四十五年法律第三十六号。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-3451-36/art-3/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-3451-36/art-3/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3451-36/art-3/par-1</sup>
With regard to income tax for 1970, the terms set forth in the middle column of the following table in the provisions of the New Act set forth in the left-hand column of that table are deemed to be replaced with the terms set forth in the right-hand column of that table, respectively.
Article 28, paragraph (3) (Salary Income Deduction)	(i) if the taxpayer's revenue as prescribed in the preceding paragraph is 1,100,000 yen or less: the sum total of 100,000 yen plus 20% of the difference arrived at when 100,000 yen is deducted from the taxpayer's revenue
(ii) if the taxpayer's revenue as prescribed in the preceding paragraph is over 1,100,000 yen but not more than 2,100,000 yen: the sum total of 300,000 yen plus 10% of the difference arrived at when 1,100,000 yen is deducted from the taxpayer's revenue
(iii) if the taxpayer's revenue as prescribed in the preceding paragraph is over 2,100,000 yen but less than 4,100,000 yen: the sum total of 400,000 yen plus 5% of the difference arrived at when 2,100,000 yen is deducted from the taxpayer's revenue
(iv) if the taxpayer's revenue as prescribed in the preceding paragraph is 4,100,000 yen or more: 500,000 yen	(i) if the taxpayer's revenue as prescribed in the preceding paragraph is 900,000 yen or less: the sum total of 100,000 yen plus 20% of the difference arrived at when 100,000 yen is deducted from the taxpayer's revenue
(ii) if the taxpayer's revenue as prescribed in the preceding paragraph is over 900,000 yen but not more than 1,100,000 yen: the sum total of 260,000 yen plus 19% of the difference arrived at when 900,000 yen is deducted from the taxpayer's revenue
(iii) if the taxpayer's revenue as prescribed in the preceding paragraph is over 1,100,000 yen but not more than 2,100,000 yen: the sum total of 298,000 yen plus 9% of the difference arrived at when 1,100,000 yen is deducted from the taxpayer's revenue
(iv) if the taxpayer's revenue as prescribed in the preceding paragraph is over 2,100,000 yen but less than 4,100,000 yen: the sum total of 388,000 yen plus 4% of the difference arrived at when 2,100,000 yen is deducted from the taxpayer's revenue
(v) if the taxpayer's revenue as prescribed in the preceding paragraph is 4,100,000 yen or more: 468,000 yen
Article 79, paragraphs (1) and (2) (Disability Deduction)	100,000 yen	97,500 yen
140,000 yen	137,500 yen
Article 80, paragraph (1) (Elderly Person Deduction), Article 81, paragraph (1) (Widow Deduction) and Article 82, paragraph (1) (Working Student Deduction)	100,000 yen	97,500 yen
Article 83, paragraph (1) (Spousal Deduction)	180,000 yen	177,500 yen
Article 84, paragraph (1) (Deduction for Dependents)	120,000 yen	115,000 yen
Article 84, paragraph (2)	130,000 yen	125,000 yen
Article 86, paragraph (1) (Basic Personal Exemption)	180,000 yen	177,500 yen
Article 90, paragraph (2) (Averaging Taxation on Fluctuating Income and Ad Hoc Income)	2,000,000 yen or less	less than 2,000,000 yen
Appended Table II	Appended Table I of the Supplementary Provisions of the Act Partially Amending the Income Tax Act (Act No. 36 of 1970; 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**  昭和四十五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-3451-36/art-3/par-2 · https://japanlaw.org/ja/income-tax-act/suppl-3451-36/art-3/par-2 · https://japanlaw.org/l/340AC0000000033/suppl-3451-36/art-3/par-2</sup>
The amount of income tax on taxable gross income, taxable retirement income, or taxable timber income for 1970, 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-3451-36/art-3/par-2/item-1 · https://japanlaw.org/ja/income-tax-act/suppl-3451-36/art-3/par-2/item-1 · https://japanlaw.org/l/340AC0000000033/suppl-3451-36/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 1 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-3451-36/art-3/par-2/item-2 · https://japanlaw.org/ja/income-tax-act/suppl-3451-36/art-3/par-2/item-2 · https://japanlaw.org/l/340AC0000000033/suppl-3451-36/art-3/par-2/item-2</sup>
  the amount of income tax on taxable timber income: the amount of tax specified in Appended Table 2 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-3451-36/art-3/par-2/item-3 · https://japanlaw.org/ja/income-tax-act/suppl-3451-36/art-3/par-2/item-3 · https://japanlaw.org/l/340AC0000000033/suppl-3451-36/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 1 of the Supplementary Provisions according to the adjusted income prescribed in that item.
  <sup>machine translation, not official</sup>

### 第四条（配当控除に関する経過措置） — Transitional Measures Concerning Dividend Tax Credits
<sup>caption: machine translation, not official</sup>
<sup>suppl-3451-36/art-4 · https://japanlaw.org/ja/income-tax-act/suppl-3451-36/art-4 · https://japanlaw.org/l/340AC0000000033/suppl-3451-36/art-4</sup>

**第一項**  新法第九十二条第一項（配当控除）の規定は、昭和四十六年分以後の所得税について適用し、昭和四十五年分以前の所得税については、なお従前の例による。
<sup>suppl-3451-36/art-4/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-3451-36/art-4/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3451-36/art-4/par-1</sup>
The provisions of Article 92, paragraph (1) (Dividend Tax Credits) of the New Act apply to income tax for 1971 and subsequent years, and the provisions then in force continue to govern income tax for 1970 and earlier years.
<sup>machine translation, not official</sup>

### 第五条（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） — Special Provisions on Calculation of the Tax Prepayment Calculation Base for Income Tax for 1970
<sup>caption: machine translation, not official</sup>
<sup>suppl-3451-36/art-5 · https://japanlaw.org/ja/income-tax-act/suppl-3451-36/art-5 · https://japanlaw.org/l/340AC0000000033/suppl-3451-36/art-5</sup>

**第一項**  居住者の昭和四十五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-3451-36/art-5/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-3451-36/art-5/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3451-36/art-5/par-1</sup>
With regard to a Resident's income tax for 1970, 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**  その者の昭和四十四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-3451-36/art-5/par-1/item-1 · https://japanlaw.org/ja/income-tax-act/suppl-3451-36/art-5/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/suppl-3451-36/art-5/par-1/item-1</sup>
  the amount of income tax on the person's taxable gross income for 1969 (or, 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 the amendment (hereinafter referred to as "the Former Act"); and, if Article 2 (Reduction of or Exemption from Income Taxes) of the Act on Reduction or Release, Deferment of Collection and Other Measures Related to Tax Imposed on Disaster Victims (Act No. 175 of 1947) was applied to income tax for that year, the amount calculated as if that Article had not been applied), less the amount of income tax for which withholding was or is to be made with respect to Each Class of Income concerned (excluding the amount 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（昭和四十四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-3451-36/art-5/par-1/item-2 · https://japanlaw.org/ja/income-tax-act/suppl-3451-36/art-5/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/suppl-3451-36/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 (or, 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 1969, 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 "taxable aggregate income and similar amount" in this paragraph and the following paragraph) and to whether there are any Claimable Spouses and dependents that formed the basis for calculating that taxable aggregate income and similar amount, and the number of such persons.
  <sup>machine translation, not official</sup>

**第二項**  昭和四十四年分の課税総所得金額等が八千万円以上である居住者の昭和四十五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百八十五万円を控除した金額によるものとする。
<sup>suppl-3451-36/art-5/par-2 · https://japanlaw.org/ja/income-tax-act/suppl-3451-36/art-5/par-2 · https://japanlaw.org/l/340AC0000000033/suppl-3451-36/art-5/par-2</sup>
The tax prepayment calculation base for income tax for 1970 of a Resident whose taxable aggregate income and similar amount for 1969 is 80 million yen or more is to be the amount arrived at when 1,850,000 yen is deducted from the amount set forth in item (i) of the preceding paragraph for that person.
<sup>machine translation, not official</sup>

**第三項**  昭和四十四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四十五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-3451-36/art-5/par-3 · https://japanlaw.org/ja/income-tax-act/suppl-3451-36/art-5/par-3 · https://japanlaw.org/l/340AC0000000033/suppl-3451-36/art-5/par-3</sup>
The calculation of the tax prepayment calculation base for 1970 in the case where Article 97, paragraph (1) (Amount of Tax If There Are Household Members Subject to Aggregation) of the Former Act was applied to income tax for 1969 is specified by Cabinet Order.
<sup>machine translation, not official</sup>

**第四項**  非居住者の昭和四十五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-3451-36/art-5/par-4 · https://japanlaw.org/ja/income-tax-act/suppl-3451-36/art-5/par-4 · https://japanlaw.org/l/340AC0000000033/suppl-3451-36/art-5/par-4</sup>
The tax prepayment calculation base for income tax for 1970 of a Nonresident 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） — Special Provisions on Refunds Based on Carryback of Net Losses for 1970 and 1971
<sup>caption: machine translation, not official</sup>
<sup>suppl-3451-36/art-6 · https://japanlaw.org/ja/income-tax-act/suppl-3451-36/art-6 · https://japanlaw.org/l/340AC0000000033/suppl-3451-36/art-6</sup>

**第一項**  昭和四十五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（昭和四十四年法律第十四号）附則第三条第二項（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（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-3451-36/art-6/par-1 · 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</sup>
With regard to the application 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 1970, the amount of income tax that forms the basis for calculating the refund under those provisions is the amount of income tax calculated by applying Article 3, paragraph (2) (Special Provisions on Income Deductions and Calculation of Tax Amounts for Income Tax for 1969) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act (Act No. 14 of 1969) (including Article 90, paragraph (2) (Averaging Taxation on Fluctuating Income and Ad Hoc Income) of the Income Tax Act as amended by that Act, as deemed to be replaced pursuant to paragraph (1) of that Article).
<sup>machine translation, not official</sup>

**第二項**  昭和四十六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又は第百四十一条第一項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、附則第三条第二項（昭和四十五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新法第九十条第二項の規定を含む。）を適用して計算した所得税の額による。
<sup>suppl-3451-36/art-6/par-2 · https://japanlaw.org/ja/income-tax-act/suppl-3451-36/art-6/par-2 · https://japanlaw.org/l/340AC0000000033/suppl-3451-36/art-6/par-2</sup>
With regard to the application of Article 140, paragraph (1) or Article 141, paragraph (1) of the New Act in the case where there is a Net Loss in 1971, the amount of income tax that forms the basis for calculating the refund under those provisions is the amount of income tax calculated by applying Article 3, paragraph (2) (Special Provisions on Income Deductions and Calculation of Tax Amounts for Income Tax for 1970) of the Supplementary Provisions (including Article 90, paragraph (2) of the New Act as deemed to be 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 from Salary Income and Retirement Income
<sup>caption: machine translation, not official</sup>
<sup>suppl-3451-36/art-7 · https://japanlaw.org/ja/income-tax-act/suppl-3451-36/art-7 · https://japanlaw.org/l/340AC0000000033/suppl-3451-36/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-3451-36/art-7/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-3451-36/art-7/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3451-36/art-7/par-1</sup>
The provisions of Part IV, Chapter II, Section 1 (Obligation to Withhold Taxes from Salary Income and Amount Withheld) of the New Act and Appended Tables 4 through 6 of the New Act apply to salary or other wage as 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 payable 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 payable before that date.
<sup>machine translation, not official</sup>

**第二項**  附則第三条第一項（昭和四十五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、昭和四十五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-3451-36/art-7/par-2 · https://japanlaw.org/ja/income-tax-act/suppl-3451-36/art-7/par-2 · https://japanlaw.org/l/340AC0000000033/suppl-3451-36/art-7/par-2</sup>
The provisions of Article 190 (Year-End Adjustments) of the New Act as deemed to be replaced pursuant to Article 3, paragraph (1) (Special Provisions on Income Deductions and Calculation of Tax Amounts for Income Tax for 1970) of the Supplementary Provisions, and Appended Table 5 of the Supplementary Provisions and the attached table to that Table, apply in the case where the last payment of salary or other wage payable during 1970 is made on or after the Effective Date, and the provisions then in force continue to govern in the case where that last payment is made before the Effective Date.
<sup>machine translation, not official</sup>

**第三項**  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）の規定並びに附則別表第六及び新法別表第八の附表は、昭和四十五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-3451-36/art-7/par-3 · https://japanlaw.org/ja/income-tax-act/suppl-3451-36/art-7/par-3 · https://japanlaw.org/l/340AC0000000033/suppl-3451-36/art-7/par-3</sup>
The provisions of Article 201 (Tax Withheld from Retirement Income) of the New Act as deemed to be replaced pursuant to Article 3, paragraph (1) of the Supplementary Provisions, and Appended Table 6 of the Supplementary Provisions and the annexed table to Appended Table 8 of the New Act, apply to severance pay or other such compensation as 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 payable during 1970 and is paid on or after the Effective Date, and the provisions then in force continue to govern severance pay or other such compensation payable during that year that was 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 Began before the Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-3451-36/art-8 · https://japanlaw.org/ja/income-tax-act/suppl-3451-36/art-8 · https://japanlaw.org/l/340AC0000000033/suppl-3451-36/art-8</sup>

**第一項**  施行日前に昭和四十五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、昭和四十六年四月三十日までに、税務署長に対し、国税通則法第二十三条第一項（更正の請求）の更正の請求をすることができる。
<sup>suppl-3451-36/art-8/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-3451-36/art-8/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3451-36/art-8/par-1</sup>
A person who, before the Effective Date, filed a return under Article 127 (Filing a Tax Return in the Case of Absence From Japan Partway Through the Year) of the Former Act (including as applied mutatis mutandis pursuant to Article 166 (Application Mutatis Mutandis to Nonresidents) of the Former Act) with regard to income tax for 1970, 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) with regard to income tax for that year, may, if the application of the provisions of the New Act results in a change to the matters stated in that return or the matters pertaining to that determination (or, if a Reassessment under Article 24 (Reassessment) or Article 26 (Reassessment of Previous Reassessment) of that Act was made with respect to those matters before that date, the matters as they stand 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 April 30, 1971, with respect to the matters to which that change applies.
<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-3451-36/art-8/par-2 · https://japanlaw.org/ja/income-tax-act/suppl-3451-36/art-8/par-2 · https://japanlaw.org/l/340AC0000000033/suppl-3451-36/art-8/par-2</sup>
If a Reassessment under Article 24 or Article 26 of the Act on General Rules for National Taxes is made based on a request for Reassessment under the preceding paragraph, when calculating the interest on refund prescribed in Article 58, paragraph (1) (Interest on Refund) of the Act on General Rules for National Taxes for a refund under Article 159, paragraph (2) (Refund of Tax Withheld and Other Amounts Based on 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 under that paragraph that forms the basis for that calculation is the period from the Effective Date until the day of the decision to pay the refund or the day on which Appropriation of the refund under Article 57, paragraph (1) (Appropriation) of that Act (hereinafter referred to as "Appropriation") is made (or, if Appropriation became possible before that day, the day on which it became possible to make the Appropriation).
<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-3451-36/art-9 · https://japanlaw.org/ja/income-tax-act/suppl-3451-36/art-9 · https://japanlaw.org/l/340AC0000000033/suppl-3451-36/art-9</sup>

**第一項**  昭和四十五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（昭和四十五年度の税制改正に関する暫定措置法（昭和四十五年法律第五号）第五条（退職手当等に係る源泉徴収の特例）の規定により読み替えられた旧法第二百一条の規定を含む。次項において同じ。）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（昭和四十五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及び新法第二百二条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、同年七月三十一日までに、納税地の所轄税務署長に対し、そのこえる金額の還付を請求することができる。
<sup>suppl-3451-36/art-9/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-3451-36/art-9/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3451-36/art-9/par-1</sup>
If the amount of income tax collected pursuant to the provisions of Articles 199 through 202 (Withholding from Retirement Income) of the Former Act (including the provisions of Article 201 of the Former Act as deemed to be replaced pursuant to Article 5 (Special Provisions on Withholding from Severance Pay or Other Such Compensation) of the Act on Temporary Measures Concerning the Tax System Reform for Fiscal 1970 (Act No. 5 of 1970); the same applies in the following paragraph) from severance pay or other such compensation payable during 1970 that was paid before the Effective Date exceeds the amount of income tax that would result if Article 201 and Article 202 of the New Act, as deemed to be replaced pursuant to Article 3, paragraph (1) (Special Provisions on Income Deductions and Calculation of Tax Amounts for Income Tax for 1970) of the Supplementary Provisions, were applied to that severance pay or other such compensation, the Resident who received payment of that severance pay or other such compensation may, pursuant to Cabinet Order, request the competent district director for the locality in which the Resident pays taxes to refund the excess amount by July 31 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、その居住者の昭和四十五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-3451-36/art-9/par-2 · https://japanlaw.org/ja/income-tax-act/suppl-3451-36/art-9/par-2 · https://japanlaw.org/l/340AC0000000033/suppl-3451-36/art-9/par-2</sup>
If a request for a refund under the preceding paragraph has been made with respect to the severance pay or other such compensation prescribed in that paragraph, with regard to the application of the provisions concerning the filing of returns, Reassessment or determination, payment, collection (excluding withholding from severance pay or other such compensation), and refunds (excluding the refund pertaining to that request) for that Resident's income tax for 1970, and the application of Article 201, paragraph (1), item (ii) of the New Act, as deemed to be replaced pursuant to Article 3, paragraph (1) of the Supplementary Provisions, to severance pay or other such compensation payable during that year that is paid on or after the Effective Date, income tax is deemed to have been collected, with respect to the severance pay or other such compensation pertaining to that request, in the amount arrived at when the amount to be refunded pursuant to that request is deducted from the amount of income tax collected pursuant to the provisions of Articles 199 through 202 of the Former Act.
<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-3451-36/art-9/par-3 · https://japanlaw.org/ja/income-tax-act/suppl-3451-36/art-9/par-3 · https://japanlaw.org/l/340AC0000000033/suppl-3451-36/art-9/par-3</sup>
When calculating the interest on refund prescribed in Article 58, paragraph (1) (Interest on Refund) of the Act on General Rules for National Taxes for a refund under paragraph (1), the period under that paragraph that forms the basis for that calculation is the period from the day following the day on which one month has elapsed from the day on which the request for a refund under paragraph (1) was made, until the day of the decision to pay the refund or the day on which Appropriation of the refund is made (or, if Appropriation became possible before that day, the day on which it became possible to make the Appropriation).
<sup>machine translation, not official</sup>

## 附則別表第一（昭和４５年分の所得税の簡易税額表）
<sup>suppl-3451-36/appdx-1 · https://japanlaw.org/ja/income-tax-act/suppl-3451-36/appdx-1 · https://japanlaw.org/l/340AC0000000033/suppl-3451-36/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	％
１，０００円未満	０	０	４５，０００	４６，０００	４，５００	１０	１１７，０００	１１９，０００	１１，７００	１０
１，０００	２，０００	１００	１０	４６，０００	４７，０００	４，６００	１０	１１９，０００	１２１，０００	１１，９００	１０
２，０００	３，０００	２００	１０	４７，０００	４８，０００	４，７００	１０	１２１，０００	１２３，０００	１２，１００	１０
３，０００	４，０００	３００	１０	４８，０００	４９，０００	４，８００	１０	１２３，０００	１２５，０００	１２，３００	１０
４，０００	５，０００	４００	１０	４９，０００	５０，０００	４，９００	１０	１２５，０００	１２７，０００	１２，５００	１０
５，０００	６，０００	５００	１０	５０，０００	５１，０００	５，０００	１０	１２７，０００	１２９，０００	１２，７００	１０
６，０００	７，０００	６００	１０	５１，０００	５２，０００	５，１００	１０	１２９，０００	１３１，０００	１２，９００	１０
７，０００	８，０００	７００	１０	５２，０００	５３，０００	５，２００	１０	１３１，０００	１３３，０００	１３，１００	１０
８，０００	９，０００	８００	１０	５３，０００	５４，０００	５，３００	１０	１３３，０００	１３５，０００	１３，３００	１０
９，０００	１０，０００	９００	１０	５４，０００	５５，０００	５，４００	１０	１３５，０００	１３７，０００	１３，５００	１０
１０，０００	１１，０００	１，０００	１０	５５，０００	５６，０００	５，５００	１０	１３７，０００	１３９，０００	１３，７００	１０
１１，０００	１２，０００	１，１００	１０	５６，０００	５７，０００	５，６００	１０	１３９，０００	１４１，０００	１３，９００	１０
１２，０００	１３，０００	１，２００	１０	５７，０００	５８，０００	５，７００	１０	１４１，０００	１４３，０００	１４，１００	１０
１３，０００	１４，０００	１，３００	１０	５８，０００	５９，０００	５，８００	１０	１４３，０００	１４５，０００	１４，３００	１０
１４，０００	１５，０００	１，４００	１０	５９，０００	６０，０００	５，９００	１０	１４５，０００	１４７，０００	１４，５００	１０
１５，０００	１６，０００	１，５００	１０	６０，０００	６１，０００	６，０００	１０	１４７，０００	１４９，０００	１４，７００	１０
１６，０００	１７，０００	１，６００	１０	６１，０００	６２，０００	６，１００	１０	１４９，０００	１５１，０００	１４，９００	１０
１７，０００	１８，０００	１，７００	１０	６２，０００	６３，０００	６，２００	１０	１５１，０００	１５３，０００	１５，１００	１０
１８，０００	１９，０００	１，８００	１０	６３，０００	６５，０００	６，３００	１０	１５３，０００	１５５，０００	１５，３００	１０
１９，０００	２０，０００	１，９００	１０	６５，０００	６７，０００	６，５００	１０	１５５，０００	１５７，０００	１５，５００	１０
２０，０００	２１，０００	２，０００	１０	６７，０００	６９，０００	６，７００	１０	１５７，０００	１５９，０００	１５，７００	１０
２１，０００	２２，０００	２，１００	１０	６９，０００	７１，０００	６，９００	１０	１５９，０００	１６１，０００	１５，９００	１０
２２，０００	２３，０００	２，２００	１０	７１，０００	７３，０００	７，１００	１０	１６１，０００	１６３，０００	１６，１００	１０
２３，０００	２４，０００	２，３００	１０	７３，０００	７５，０００	７，３００	１０	１６３，０００	１６５，０００	１６，３００	１０
２４，０００	２５，０００	２，４００	１０	７５，０００	７７，０００	７，５００	１０	１６５，０００	１６７，０００	１６，５００	１０
２５，０００	２６，０００	２，５００	１０	７７，０００	７９，０００	７，７００	１０	１６７，０００	１６９，０００	１６，７００	１０
２６，０００	２７，０００	２，６００	１０	７９，０００	８１，０００	７，９００	１０	１６９，０００	１７１，０００	１６，９００	１０
２７，０００	２８，０００	２，７００	１０	８１，０００	８３，０００	８，１００	１０	１７１，０００	１７３，０００	１７，１００	１０
２８，０００	２９，０００	２，８００	１０	８３，０００	８５，０００	８，３００	１０	１７３，０００	１７５，０００	１７，３００	１０
２９，０００	３０，０００	２，９００	１０	８５，０００	８７，０００	８，５００	１０	１７５，０００	１７７，０００	１７，５００	１０
３０，０００	３１，０００	３，０００	１０	８７，０００	８９，０００	８，７００	１０	１７７，０００	１７９，０００	１７，７００	１０
３１，０００	３２，０００	３，１００	１０	８９，０００	９１，０００	８，９００	１０	１７９，０００	１８１，０００	１７，９００	１０
３２，０００	３３，０００	３，２００	１０	９１，０００	９３，０００	９，１００	１０	１８１，０００	１８３，０００	１８，１００	１０
３３，０００	３４，０００	３，３００	１０	９３，０００	９５，０００	９，３００	１０	１８３，０００	１８５，０００	１８，３００	１０
３４，０００	３５，０００	３，４００	１０	９５，０００	９７，０００	９，５００	１０	１８５，０００	１８７，０００	１８，５００	１０
３５，０００	３６，０００	３，５００	１０	９７，０００	９９，０００	９，７００	１０	１８７，０００	１８９，０００	１８，７００	１０
３６，０００	３７，０００	３，６００	１０	９９，０００	１０１，０００	９，９００	１０	１８９，０００	１９１，０００	１８，９００	１０
３７，０００	３８，０００	３，７００	１０	１０１，０００	１０３，０００	１０，１００	１０	１９１，０００	１９３，０００	１９，１００	１０
３８，０００	３９，０００	３，８００	１０	１０３，０００	１０５，０００	１０，３００	１０	１９３，０００	１９５，０００	１９，３００	１０
３９，０００	４０，０００	３，９００	１０	１０５，０００	１０７，０００	１０，５００	１０	１９５，０００	１９８，０００	１９，５００	１０
４０，０００	４１，０００	４，０００	１０	１０７，０００	１０９，０００	１０，７００	１０	１９８，０００	２０１，０００	１９，８００	１０
４１，０００	４２，０００	４，１００	１０	１０９，０００	１１１，０００	１０，９００	１０	２０１，０００	２０４，０００	２０，１００	１０
４２，０００	４３，０００	４，２００	１０	１１１，０００	１１３，０００	１１，１００	１０	２０４，０００	２０７，０００	２０，４００	１０
４３，０００	４４，０００	４，３００	１０	１１３，０００	１１５，０００	１１，３００	１０	２０７，０００	２１０，０００	２０，７００	１０
４４，０００	４５，０００	４，４００	１０	１１５，０００	１１７，０００	１１，５００	１０	２１０，０００	２１３，０００	２１，０００	１０
（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	％
２１３，０００	２１６，０００	２１，３００	１０	３４８，０００	３５１，０００	３６，０００	１０	５１４，０００	５１８，０００	５６，７００	１１
２１６，０００	２１９，０００	２１，６００	１０	３５１，０００	３５４，０００	３６，３００	１０	５１８，０００	５２２，０００	５７，２００	１１
２１９，０００	２２２，０００	２１，９００	１０	３５４，０００	３５７，０００	３６，７００	１０	５２２，０００	５２６，０００	５７，７００	１１
２２２，０００	２２５，０００	２２，２００	１０	３５７，０００	３６０，０００	３７，１００	１０	５２６，０００	５３０，０００	５８，２００	１１
２２５，０００	２２８，０００	２２，５００	１０	３６０，０００	３６３，０００	３７，５００	１０	５３０，０００	５３４，０００	５８，７００	１１
２２８，０００	２３１，０００	２２，８００	１０	３６３，０００	３６６，０００	３７，８００	１０	５３４，０００	５３８，０００	５９，２００	１１
２３１，０００	２３４，０００	２３，１００	１０	３６６，０００	３６９，０００	３８，２００	１０	５３８，０００	５４２，０００	５９，７００	１１
２３４，０００	２３７，０００	２３，４００	１０	３６９，０００	３７２，０００	３８，６００	１０	５４２，０００	５４６，０００	６０，２００	１１
２３７，０００	２４０，０００	２３，７００	１０	３７２，０００	３７５，０００	３９，０００	１０	５４６，０００	５５０，０００	６０，７００	１１
２４０，０００	２４３，０００	２４，０００	１０	３７５，０００	３７８，０００	３９，３００	１０	５５０，０００	５５４，０００	６１，２００	１１
２４３，０００	２４６，０００	２４，３００	１０	３７８，０００	３８１，０００	３９，７００	１０	５５４，０００	５５８，０００	６１，７００	１１
２４６，０００	２４９，０００	２４，６００	１０	３８１，０００	３８４，０００	４０，１００	１０	５５８，０００	５６２，０００	６２，２００	１１
２４９，０００	２５２，０００	２４，９００	１０	３８４，０００	３８７，０００	４０，５００	１０	５６２，０００	５６６，０００	６２，７００	１１
２５２，０００	２５５，０００	２５，２００	１０	３８７，０００	３９０，０００	４０，８００	１０	５６６，０００	５７０，０００	６３，２００	１１
２５５，０００	２５８，０００	２５，５００	１０	３９０，０００	３９４，０００	４１，２００	１０	５７０，０００	５７４，０００	６３，７００	１１
２５８，０００	２６１，０００	２５，８００	１０	３９４，０００	３９８，０００	４１，７００	１０	５７４，０００	５７８，０００	６４，２００	１１
２６１，０００	２６４，０００	２６，１００	１０	３９８，０００	４０２，０００	４２，２００	１０	５７８，０００	５８２，０００	６４，７００	１１
２６４，０００	２６７，０００	２６，４００	１０	４０２，０００	４０６，０００	４２，７００	１０	５８２，０００	５８６，０００	６５，２００	１１
２６７，０００	２７０，０００	２６，７００	１０	４０６，０００	４１０，０００	４３，２００	１０	５８６，０００	５９０，０００	６５，７００	１１
２７０，０００	２７３，０００	２７，０００	１０	４１０，０００	４１４，０００	４３，７００	１０	５９０，０００	５９４，０００	６６，２００	１１
２７３，０００	２７６，０００	２７，３００	１０	４１４，０００	４１８，０００	４４，２００	１０	５９４，０００	５９８，０００	６６，７００	１１
２７６，０００	２７９，０００	２７，６００	１０	４１８，０００	４２２，０００	４４，７００	１０	５９８，０００	６０２，０００	６７，２００	１１
２７９，０００	２８２，０００	２７，９００	１０	４２２，０００	４２６，０００	４５，２００	１０	６０２，０００	６０６，０００	６７，８００	１１
２８２，０００	２８５，０００	２８，２００	１０	４２６，０００	４３０，０００	４５，７００	１０	６０６，０００	６１０，０００	６８，４００	１１
２８５，０００	２８８，０００	２８，５００	１０	４３０，０００	４３４，０００	４６，２００	１０	６１０，０００	６１４，０００	６９，０００	１１
２８８，０００	２９１，０００	２８，８００	１０	４３４，０００	４３８，０００	４６，７００	１０	６１４，０００	６１８，０００	６９，６００	１１
２９１，０００	２９４，０００	２９，１００	１０	４３８，０００	４４２，０００	４７，２００	１０	６１８，０００	６２２，０００	７０，２００	１１
２９４，０００	２９７，０００	２９，４００	１０	４４２，０００	４４６，０００	４７，７００	１０	６２２，０００	６２６，０００	７０，８００	１１
２９７，０００	３００，０００	２９，７００	１０	４４６，０００	４５０，０００	４８，２００	１０	６２６，０００	６３０，０００	７１，４００	１１
３００，０００	３０３，０００	３０，０００	１０	４５０，０００	４５４，０００	４８，７００	１０	６３０，０００	６３４，０００	７２，０００	１１
３０３，０００	３０６，０００	３０，３００	１０	４５４，０００	４５８，０００	４９，２００	１０	６３４，０００	６３８，０００	７２，６００	１１
３０６，０００	３０９，０００	３０，７００	１０	４５８，０００	４６２，０００	４９，７００	１０	６３８，０００	６４２，０００	７３，２００	１１
３０９，０００	３１２，０００	３１，１００	１０	４６２，０００	４６６，０００	５０，２００	１０	６４２，０００	６４６，０００	７３，８００	１１
３１２，０００	３１５，０００	３１，５００	１０	４６６，０００	４７０，０００	５０，７００	１０	６４６，０００	６５０，０００	７４，４００	１１
３１５，０００	３１８，０００	３１，８００	１０	４７０，０００	４７４，０００	５１，２００	１０	６５０，０００	６５５，０００	７５，０００	１１
３１８，０００	３２１，０００	３２，２００	１０	４７４，０００	４７８，０００	５１，７００	１０	６５５，０００	６６０，０００	７５，７００	１１
３２１，０００	３２４，０００	３２，６００	１０	４７８，０００	４８２，０００	５２，２００	１０	６６０，０００	６６５，０００	７６，５００	１１
３２４，０００	３２７，０００	３３，０００	１０	４８２，０００	４８６，０００	５２，７００	１０	６６５，０００	６７０，０００	７７，２００	１１
３２７，０００	３３０，０００	３３，３００	１０	４８６，０００	４９０，０００	５３，２００	１０	６７０，０００	６７５，０００	７８，０００	１１
３３０，０００	３３３，０００	３３，７００	１０	４９０，０００	４９４，０００	５３，７００	１０	６７５，０００	６８０，０００	７８，７００	１１
３３３，０００	３３６，０００	３４，１００	１０	４９４，０００	４９８，０００	５４，２００	１０	６８０，０００	６８５，０００	７９，５００	１１
３３６，０００	３３９，０００	３４，５００	１０	４９８，０００	５０２，０００	５４，７００	１０	６８５，０００	６９０，０００	８０，２００	１１
３３９，０００	３４２，０００	３４，８００	１０	５０２，０００	５０６，０００	５５，２００	１０	６９０，０００	６９５，０００	８１，０００	１１
３４２，０００	３４５，０００	３５，２００	１０	５０６，０００	５１０，０００	５５，７００	１１	６９５，０００	７００，０００	８１，７００	１１
３４５，０００	３４８，０００	３５，６００	１０	５１０，０００	５１４，０００	５６，２００	１１	７００，０００	７０５，０００	８２，５００	１１
（三）
課税総所得金額、調整所得金額又は課税退職所得金額（イ）	税額（ロ）	（ロ）の（イ）に対する割合	課税総所得金額、調整所得金額又は課税退職所得金額（イ）	税額（ロ）	（ロ）の（イ）に対する割合	課税総所得金額、調整所得金額又は課税退職所得金額（イ）	税額（ロ）	（ロ）の（イ）に対する割合
以上	未満	以上	未満	以上	未満
円	円	円	％	円	円	円	％	円	円	円	％
７０５，０００	７１０，０００	８３，２００	１１	９３０，０００	９３５，０００	１１７，４００	１２	１，１５５，０００	１，１６０，０００	１５６，１００	１３
７１０，０００	７１５，０００	８４，０００	１１	９３５，０００	９４０，０００	１１８，２００	１２	１，１６０，０００	１，１６５，０００	１５７，０００	１３
７１５，０００	７２０，０００	８４，７００	１１	９４０，０００	９４５，０００	１１９，１００	１２	１，１６５，０００	１，１７０，０００	１５７，８００	１３
７２０，０００	７２５，０００	８５，５００	１１	９４５，０００	９５０，０００	１１９，９００	１２	１，１７０，０００	１，１７５，０００	１５８，７００	１３
７２５，０００	７３０，０００	８６，２００	１１	９５０，０００	９５５，０００	１２０，７００	１２	１，１７５，０００	１，１８０，０００	１５９，６００	１３
７３０，０００	７３５，０００	８７，０００	１１	９５５，０００	９６０，０００	１２１，５００	１２	１，１８０，０００	１，１８５，０００	１６０，５００	１３
７３５，０００	７４０，０００	８７，７００	１１	９６０，０００	９６５，０００	１２２，４００	１２	１，１８５，０００	１，１９０，０００	１６１，３００	１３
７４０，０００	７４５，０００	８８，５００	１１	９６５，０００	９７０，０００	１２３，２００	１２	１，１９０，０００	１，１９５，０００	１６２，２００	１３
７４５，０００	７５０，０００	８９，２００	１１	９７０，０００	９７５，０００	１２４，０００	１２	１，１９５，０００	１，２００，０００	１６３，１００	１３
７５０，０００	７５５，０００	９０，０００	１２	９７５，０００	９８０，０００	１２４，８００	１２	１，２００，０００	１，２０５，０００	１６４，０００	１３
７５５，０００	７６０，０００	９０，７００	１２	９８０，０００	９８５，０００	１２５，７００	１２	１，２０５，０００	１，２１０，０００	１６４，９００	１３
７６０，０００	７６５，０００	９１，５００	１２	９８５，０００	９９０，０００	１２６，５００	１２	１，２１０，０００	１，２１５，０００	１６５，９００	１３
７６５，０００	７７０，０００	９２，２００	１２	９９０，０００	９９５，０００	１２７，３００	１２	１，２１５，０００	１，２２０，０００	１６６，８００	１３
７７０，０００	７７５，０００	９３，０００	１２	９９５，０００	１，０００，０００	１２８，１００	１２	１，２２０，０００	１，２２５，０００	１６７，８００	１３
７７５，０００	７８０，０００	９３，７００	１２	１，０００，０００	１，００５，０００	１２９，０００	１２	１，２２５，０００	１，２３０，０００	１６８，７００	１３
７８０，０００	７８５，０００	９４，５００	１２	１，００５，０００	１，０１０，０００	１２９，８００	１２	１，２３０，０００	１，２３５，０００	１６９，７００	１３
７８５，０００	７９０，０００	９５，２００	１２	１，０１０，０００	１，０１５，０００	１３０，７００	１２	１，２３５，０００	１，２４０，０００	１７０，６００	１３
７９０，０００	７９５，０００	９６，０００	１２	１，０１５，０００	１，０２０，０００	１３１，６００	１２	１，２４０，０００	１，２４５，０００	１７１，６００	１３
７９５，０００	８００，０００	９６，７００	１２	１，０２０，０００	１，０２５，０００	１３２，５００	１２	１，２４５，０００	１，２５０，０００	１７２，５００	１３
８００，０００	８０５，０００	９７，５００	１２	１，０２５，０００	１，０３０，０００	１３３，３００	１３	１，２５０，０００	１，２５５，０００	１７３，５００	１３
８０５，０００	８１０，０００	９８，２００	１２	１，０３０，０００	１，０３５，０００	１３４，２００	１３	１，２５５，０００	１，２６０，０００	１７４，４００	１３
８１０，０００	８１５，０００	９９，０００	１２	１，０３５，０００	１，０４０，０００	１３５，１００	１３	１，２６０，０００	１，２６５，０００	１７５，４００	１３
８１５，０００	８２０，０００	９９，７００	１２	１，０４０，０００	１，０４５，０００	１３６，０００	１３	１，２６５，０００	１，２７０，０００	１７６，３００	１３
８２０，０００	８２５，０００	１００，５００	１２	１，０４５，０００	１，０５０，０００	１３６，８００	１３	１，２７０，０００	１，２７５，０００	１７７，３００	１３
８２５，０００	８３０，０００	１０１，２００	１２	１，０５０，０００	１，０５５，０００	１３７，７００	１３	１，２７５，０００	１，２８０，０００	１７８，２００	１３
８３０，０００	８３５，０００	１０２，０００	１２	１，０５５，０００	１，０６０，０００	１３８，６００	１３	１，２８０，０００	１，２８５，０００	１７９，２００	１４
８３５，０００	８４０，０００	１０２，７００	１２	１，０６０，０００	１，０６５，０００	１３９，５００	１３	１，２８５，０００	１，２９０，０００	１８０，１００	１４
８４０，０００	８４５，０００	１０３，５００	１２	１，０６５，０００	１，０７０，０００	１４０，３００	１３	１，２９０，０００	１，２９５，０００	１８１，１００	１４
８４５，０００	８５０，０００	１０４，２００	１２	１，０７０，０００	１，０７５，０００	１４１，２００	１３	１，２９５，０００	１，３００，０００	１８２，０００	１４
８５０，０００	８５５，０００	１０５，０００	１２	１，０７５，０００	１，０８０，０００	１４２，１００	１３	１，３００，０００	１，３０５，０００	１８３，０００	１４
８５５，０００	８６０，０００	１０５，７００	１２	１，０８０，０００	１，０８５，０００	１４３，０００	１３	１，３０５，０００	１，３１０，０００	１８３，９００	１４
８６０，０００	８６５，０００	１０６，５００	１２	１，０８５，０００	１，０９０，０００	１４３，８００	１３	１，３１０，０００	１，３１５，０００	１８４，９００	１４
８６５，０００	８７０，０００	１０７，２００	１２	１，０９０，０００	１，０９５，０００	１４４，７００	１３	１，３１５，０００	１，３２０，０００	１８５，８００	１４
８７０，０００	８７５，０００	１０８，０００	１２	１，０９５，０００	１，１００，０００	１４５，６００	１３	１，３２０，０００	１，３２５，０００	１８６，８００	１４
８７５，０００	８８０，０００	１０８，７００	１２	１，１００，０００	１，１０５，０００	１４６，５００	１３	１，３２５，０００	１，３３０，０００	１８７，７００	１４
８８０，０００	８８５，０００	１０９，５００	１２	１，１０５，０００	１，１１０，０００	１４７，３００	１３	１，３３０，０００	１，３３５，０００	１８８，７００	１４
８８５，０００	８９０，０００	１１０，２００	１２	１，１１０，０００	１，１１５，０００	１４８，２００	１３	１，３３５，０００	１，３４０，０００	１８９，６００	１４
８９０，０００	８９５，０００	１１１，０００	１２	１，１１５，０００	１，１２０，０００	１４９，１００	１３	１，３４０，０００	１，３４５，０００	１９０，６００	１４
８９５，０００	９００，０００	１１１，７００	１２	１，１２０，０００	１，１２５，０００	１５０，０００	１３	１，３４５，０００	１，３５０，０００	１９１，５００	１４
９００，０００	９０５，０００	１１２，５００	１２	１，１２５，０００	１，１３０，０００	１５０，８００	１３	１，３５０，０００	１，３５５，０００	１９２，５００	１４
９０５，０００	９１０，０００	１１３，３００	１２	１，１３０，０００	１，１３５，０００	１５１，７００	１３	１，３５５，０００	１，３６０，０００	１９３，４００	１４
９１０，０００	９１５，０００	１１４，１００	１２	１，１３５，０００	１，１４０，０００	１５２，６００	１３	１，３６０，０００	１，３６５，０００	１９４，４００	１４
９１５，０００	９２０，０００	１１４，９００	１２	１，１４０，０００	１，１４５，０００	１５３，５００	１３	１，３６５，０００	１，３７０，０００	１９５，３００	１４
９２０，０００	９２５，０００	１１５，８００	１２	１，１４５，０００	１，１５０，０００	１５４，３００	１３	１，３７０，０００	１，３７５，０００	１９６，３００	１４
９２５，０００	９３０，０００	１１６，６００	１２	１，１５０，０００	１，１５５，０００	１５５，２００	１３	１，３７５，０００	１，３８０，０００	１９７，２００	１４
（四）
課税総所得金額、調整所得金額又は課税退職所得金額（イ）	税額（ロ）	（ロ）の（イ）に対する割合	課税総所得金額、調整所得金額又は課税退職所得金額（イ）	税額（ロ）	（ロ）の（イ）に対する割合	課税総所得金額、調整所得金額又は課税退職所得金額（イ）	税額（ロ）	（ロ）の（イ）に対する割合
以上	未満	以上	未満	以上	未満
円	円	円	％	円	円	円	％	円	円	円	％
１，３８０，０００	１，３８５，０００	１９８，２００	１４	１，６０５，０００	１，６１０，０００	２４４，３００	１５	１，８３０，０００	１，８３５，０００	２９４，２００	１６
１，３８５，０００	１，３９０，０００	１９９，１００	１４	１，６１０，０００	１，６１５，０００	２４５，４００	１５	１，８３５，０００	１，８４０，０００	２９５，３００	１６
１，３９０，０００	１，３９５，０００	２００，１００	１４	１，６１５，０００	１，６２０，０００	２４６，５００	１５	１，８４０，０００	１，８４５，０００	２９６，４００	１６
１，３９５，０００	１，４００，０００	２０１，０００	１４	１，６２０，０００	１，６２５，０００	２４７，６００	１５	１，８４５，０００	１，８５０，０００	２９７，５００	１６
１，４００，０００	１，４０５，０００	２０２，０００	１４	１，６２５，０００	１，６３０，０００	２４８，７００	１５	１，８５０，０００	１，８５５，０００	２９８，７００	１６
１，４０５，０００	１，４１０，０００	２０２，９００	１４	１，６３０，０００	１，６３５，０００	２４９，８００	１５	１，８５５，０００	１，８６０，０００	２９９，８００	１６
１，４１０，０００	１，４１５，０００	２０３，９００	１４	１，６３５，０００	１，６４０，０００	２５０，９００	１５	１，８６０，０００	１，８６５，０００	３００，９００	１６
１，４１５，０００	１，４２０，０００	２０４，８００	１４	１，６４０，０００	１，６４５，０００	２５２，０００	１５	１，８６５，０００	１，８７０，０００	３０２，０００	１６
１，４２０，０００	１，４２５，０００	２０５，８００	１４	１，６４５，０００	１，６５０，０００	２５３，１００	１５	１，８７０，０００	１，８７５，０００	３０３，１００	１６
１，４２５，０００	１，４３０，０００	２０６，７００	１４	１，６５０，０００	１，６５５，０００	２５４，３００	１５	１，８７５，０００	１，８８０，０００	３０４，２００	１６
１，４３０，０００	１，４３５，０００	２０７，７００	１４	１，６５５，０００	１，６６０，０００	２５５，４００	１５	１，８８０，０００	１，８８５，０００	３０５，３００	１６
１，４３５，０００	１，４４０，０００	２０８，６００	１４	１，６６０，０００	１，６６５，０００	２５６，５００	１５	１，８８５，０００	１，８９０，０００	３０６，４００	１６
１，４４０，０００	１，４４５，０００	２０９，６００	１４	１，６６５，０００	１，６７０，０００	２５７，６００	１５	１，８９０，０００	１，８９５，０００	３０７，５００	１６
１，４４５，０００	１，４５０，０００	２１０，５００	１４	１，６７０，０００	１，６７５，０００	２５８，７００	１５	１，８９５，０００	１，９００，０００	３０８，６００	１６
１，４５０，０００	１，４５５，０００	２１１，５００	１４	１，６７５，０００	１，６８０，０００	２５９，８００	１５	１，９００，０００	１，９０５，０００	３０９，８００	１６
１，４５５，０００	１，４６０，０００	２１２，４００	１４	１，６８０，０００	１，６８５，０００	２６０，９００	１５	１，９０５，０００	１，９１０，０００	３１０，９００	１６
１，４６０，０００	１，４６５，０００	２１３，４００	１４	１，６８５，０００	１，６９０，０００	２６２，０００	１５	１，９１０，０００	１，９１５，０００	３１２，０００	１６
１，４６５，０００	１，４７０，０００	２１４，３００	１４	１，６９０，０００	１，６９５，０００	２６３，１００	１５	１，９１５，０００	１，９２０，０００	３１３，１００	１６
１，４７０，０００	１，４７５，０００	２１５，３００	１４	１，６９５，０００	１，７００，０００	２６４，２００	１５	１，９２０，０００	１，９２５，０００	３１４，２００	１６
１，４７５，０００	１，４８０，０００	２１６，２００	１４	１，７００，０００	１，７０５，０００	２６５，４００	１５	１，９２５，０００	１，９３０，０００	３１５，３００	１６
１，４８０，０００	１，４８５，０００	２１７，２００	１４	１，７０５，０００	１，７１０，０００	２６６，５００	１５	１，９３０，０００	１，９３５，０００	３１６，４００	１６
１，４８５，０００	１，４９０，０００	２１８，１００	１４	１，７１０，０００	１，７１５，０００	２６７，６００	１５	１，９３５，０００	１，９４０，０００	３１７，５００	１６
１，４９０，０００	１，４９５，０００	２１９，１００	１４	１，７１５，０００	１，７２０，０００	２６８，７００	１５	１，９４０，０００	１，９４５，０００	３１８，６００	１６
１，４９５，０００	１，５００，０００	２２０，０００	１４	１，７２０，０００	１，７２５，０００	２６９，８００	１５	１，９４５，０００	１，９５０，０００	３１９，７００	１６
１，５００，０００	１，５０５，０００	２２１，０００	１４	１，７２５，０００	１，７３０，０００	２７０，９００	１５	１，９５０，０００	１，９５５，０００	３２０，９００	１６
１，５０５，０００	１，５１０，０００	２２２，１００	１４	１，７３０，０００	１，７３５，０００	２７２，０００	１５	１，９５５，０００	１，９６０，０００	３２２，０００	１６
１，５１０，０００	１，５１５，０００	２２３，２００	１４	１，７３５，０００	１，７４０，０００	２７３，１００	１５	１，９６０，０００	１，９６５，０００	３２３，１００	１６
１，５１５，０００	１，５２０，０００	２２４，３００	１４	１，７４０，０００	１，７４５，０００	２７４，２００	１５	１，９６５，０００	１，９７０，０００	３２４，２００	１６
１，５２０，０００	１，５２５，０００	２２５，４００	１４	１，７４５，０００	１，７５０，０００	２７５，３００	１５	１，９７０，０００	１，９７５，０００	３２５，３００	１６
１，５２５，０００	１，５３０，０００	２２６，５００	１４	１，７５０，０００	１，７５５，０００	２７６，５００	１５	１，９７５，０００	１，９８０，０００	３２６，４００	１６
１，５３０，０００	１，５３５，０００	２２７，６００	１４	１，７５５，０００	１，７６０，０００	２７７，６００	１５	１，９８０，０００	１，９８５，０００	３２７，５００	１６
１，５３５，０００	１，５４０，０００	２２８，７００	１４	１，７６０，０００	１，７６５，０００	２７８，７００	１５	１，９８５，０００	１，９９０，０００	３２８，６００	１６
１，５４０，０００	１，５４５，０００	２２９，８００	１４	１，７６５，０００	１，７７０，０００	２７９，８００	１５	１，９９０，０００	１，９９５，０００	３２９，７００	１６
１，５４５，０００	１，５５０，０００	２３０，９００	１４	１，７７０，０００	１，７７５，０００	２８０，９００	１５	１，９９５，０００	２，０００，０００	３３０，８００	１６
１，５５０，０００	１，５５５，０００	２３２，１００	１４	１，７７５，０００	１，７８０，０００	２８２，０００	１５				
１，５５５，０００	１，５６０，０００	２３３，２００	１４	１，７８０，０００	１，７８５，０００	２８３，１００	１５	２，０００，０００	２，５００，０００	（イ）の金額に２５．５％を乗じて算出した金額から１７８，０００円を控除した金額	
１，５６０，０００	１，５６５，０００	２３４，３００	１５	１，７８５，０００	１，７９０，０００	２８４，２００	１５			
１，５６５，０００	１，５７０，０００	２３５，４００	１５	１，７９０，０００	１，７９５，０００	２８５，３００	１５			
１，５７０，０００	１，５７５，０００	２３６，５００	１５	１，７９５，０００	１，８００，０００	２８６，４００	１５			
１，５７５，０００	１，５８０，０００	２３７，６００	１５	１，８００，０００	１，８０５，０００	２８７，６００	１５			
１，５８０，０００	１，５８５，０００	２３８，７００	１５	１，８０５，０００	１，８１０，０００	２８８，７００	１５	２，５００，０００	３，０００，０００	（イ）の金額に２８．７％を乗じて算出した金額から２５８，０００円を控除した金額	
１，５８５，０００	１，５９０，０００	２３９，８００	１５	１，８１０，０００	１，８１５，０００	２８９，８００	１６			
１，５９０，０００	１，５９５，０００	２４０，９００	１５	１，８１５，０００	１，８２０，０００	２９０，９００	１６			
１，５９５，０００	１，６００，０００	２４２，０００	１５	１，８２０，０００	１，８２５，０００	２９２，０００	１６			
１，６００，０００	１，６０５，０００	２４３，２００	１５	１，８２５，０００	１，８３０，０００	２９３，１００	１６			
（五）
課税総所得金額、調整所得金額又は課税退職所得金額（イ）	税額（ロ）	（ロ）の（イ）に対する割合	課税総所得金額、調整所得金額又は課税退職所得金額（イ）	税額（ロ）	（ロ）の（イ）に対する割合	課税総所得金額、調整所得金額又は課税退職所得金額（イ）	税額（ロ）	（ロ）の（イ）に対する割合
以上	未満	以上	未満	以上	未満
円	円		％	円	円		％	円	円		％
３，０００，０００	３，５００，０００	（イ）の金額に３２％を乗じて算出した金額から３５７，０００円を控除した金額		７，０００，０００	８，０００，０００	（イ）の金額に４７％を乗じて算出した金額から１，０７２，０００円を控除した金額		４０，０００，０００	４５，０００，０００	（イ）の金額に６５％を乗じて算出した金額から４，６９２，０００円を控除した金額	
３，５００，０００	４，０００，０００	（イ）の金額に３５％を乗じて算出した金額から４６２，０００円を控除した金額		８，０００，０００	１０，０００，０００	（イ）の金額に５０％を乗じて算出した金額から１，３１２，０００円を控除した金額		４５，０００，０００	６０，０００，０００	（イ）の金額に６６．２％を乗じて算出した金額から５，２３２，０００円を控除した金額	
４，０００，０００	５，０００，０００	（イ）の金額に３９％を乗じて算出した金額から６２２，０００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１，８１２，０００円を控除した金額		６０，０００，０００	６５，０００，０００	（イ）の金額に７０％を乗じて算出した金額から７，５１２，０００円を控除した金額	
５，０００，０００	６，０００，０００	（イ）の金額に４３％を乗じて算出した金額から８２２，０００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２，８１２，０００円を控除した金額		６５，０００，０００	８０，０００，０００	（イ）の金額に７１．２％を乗じて算出した金額から８，２９２，０００円を控除した金額	
６，０００，０００	７，０００，０００	（イ）の金額に４６％を乗じて算出した金額から１，００２，０００円を控除した金額		３０，０００，０００	４０，０００，０００	（イ）の金額に６１．２％を乗じて算出した金額から３，１７２，０００円を控除した金額		８０，０００，０００円以上	（イ）の金額に７５％を乗じて算出した金額から１１，３３２，０００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（昭和四十五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 1,000 yen	0	0	45,000	46,000	4,500	10	117,000	119,000	11,700	10
1,000	2,000	100	10	46,000	47,000	4,600	10	119,000	121,000	11,900	10
2,000	3,000	200	10	47,000	48,000	4,700	10	121,000	123,000	12,100	10
3,000	4,000	300	10	48,000	49,000	4,800	10	123,000	125,000	12,300	10
4,000	5,000	400	10	49,000	50,000	4,900	10	125,000	127,000	12,500	10
5,000	6,000	500	10	50,000	51,000	5,000	10	127,000	129,000	12,700	10
6,000	7,000	600	10	51,000	52,000	5,100	10	129,000	131,000	12,900	10
7,000	8,000	700	10	52,000	53,000	5,200	10	131,000	133,000	13,100	10
8,000	9,000	800	10	53,000	54,000	5,300	10	133,000	135,000	13,300	10
9,000	10,000	900	10	54,000	55,000	5,400	10	135,000	137,000	13,500	10
10,000	11,000	1,000	10	55,000	56,000	5,500	10	137,000	139,000	13,700	10
11,000	12,000	1,100	10	56,000	57,000	5,600	10	139,000	141,000	13,900	10
12,000	13,000	1,200	10	57,000	58,000	5,700	10	141,000	143,000	14,100	10
13,000	14,000	1,300	10	58,000	59,000	5,800	10	143,000	145,000	14,300	10
14,000	15,000	1,400	10	59,000	60,000	5,900	10	145,000	147,000	14,500	10
15,000	16,000	1,500	10	60,000	61,000	6,000	10	147,000	149,000	14,700	10
16,000	17,000	1,600	10	61,000	62,000	6,100	10	149,000	151,000	14,900	10
17,000	18,000	1,700	10	62,000	63,000	6,200	10	151,000	153,000	15,100	10
18,000	19,000	1,800	10	63,000	65,000	6,300	10	153,000	155,000	15,300	10
19,000	20,000	1,900	10	65,000	67,000	6,500	10	155,000	157,000	15,500	10
20,000	21,000	2,000	10	67,000	69,000	6,700	10	157,000	159,000	15,700	10
21,000	22,000	2,100	10	69,000	71,000	6,900	10	159,000	161,000	15,900	10
22,000	23,000	2,200	10	71,000	73,000	7,100	10	161,000	163,000	16,100	10
23,000	24,000	2,300	10	73,000	75,000	7,300	10	163,000	165,000	16,300	10
24,000	25,000	2,400	10	75,000	77,000	7,500	10	165,000	167,000	16,500	10
25,000	26,000	2,500	10	77,000	79,000	7,700	10	167,000	169,000	16,700	10
26,000	27,000	2,600	10	79,000	81,000	7,900	10	169,000	171,000	16,900	10
27,000	28,000	2,700	10	81,000	83,000	8,100	10	171,000	173,000	17,100	10
28,000	29,000	2,800	10	83,000	85,000	8,300	10	173,000	175,000	17,300	10
29,000	30,000	2,900	10	85,000	87,000	8,500	10	175,000	177,000	17,500	10
30,000	31,000	3,000	10	87,000	89,000	8,700	10	177,000	179,000	17,700	10
31,000	32,000	3,100	10	89,000	91,000	8,900	10	179,000	181,000	17,900	10
32,000	33,000	3,200	10	91,000	93,000	9,100	10	181,000	183,000	18,100	10
33,000	34,000	3,300	10	93,000	95,000	9,300	10	183,000	185,000	18,300	10
34,000	35,000	3,400	10	95,000	97,000	9,500	10	185,000	187,000	18,500	10
35,000	36,000	3,500	10	97,000	99,000	9,700	10	187,000	189,000	18,700	10
36,000	37,000	3,600	10	99,000	101,000	9,900	10	189,000	191,000	18,900	10
37,000	38,000	3,700	10	101,000	103,000	10,100	10	191,000	193,000	19,100	10
38,000	39,000	3,800	10	103,000	105,000	10,300	10	193,000	195,000	19,300	10
39,000	40,000	3,900	10	105,000	107,000	10,500	10	195,000	198,000	19,500	10
40,000	41,000	4,000	10	107,000	109,000	10,700	10	198,000	201,000	19,800	10
41,000	42,000	4,100	10	109,000	111,000	10,900	10	201,000	204,000	20,100	10
42,000	43,000	4,200	10	111,000	113,000	11,100	10	204,000	207,000	20,400	10
43,000	44,000	4,300	10	113,000	115,000	11,300	10	207,000	210,000	20,700	10
44,000	45,000	4,400	10	115,000	117,000	11,500	10	210,000	213,000	21,000	10
(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	%
213,000	216,000	21,300	10	348,000	351,000	36,000	10	514,000	518,000	56,700	11
216,000	219,000	21,600	10	351,000	354,000	36,300	10	518,000	522,000	57,200	11
219,000	222,000	21,900	10	354,000	357,000	36,700	10	522,000	526,000	57,700	11
222,000	225,000	22,200	10	357,000	360,000	37,100	10	526,000	530,000	58,200	11
225,000	228,000	22,500	10	360,000	363,000	37,500	10	530,000	534,000	58,700	11
228,000	231,000	22,800	10	363,000	366,000	37,800	10	534,000	538,000	59,200	11
231,000	234,000	23,100	10	366,000	369,000	38,200	10	538,000	542,000	59,700	11
234,000	237,000	23,400	10	369,000	372,000	38,600	10	542,000	546,000	60,200	11
237,000	240,000	23,700	10	372,000	375,000	39,000	10	546,000	550,000	60,700	11
240,000	243,000	24,000	10	375,000	378,000	39,300	10	550,000	554,000	61,200	11
243,000	246,000	24,300	10	378,000	381,000	39,700	10	554,000	558,000	61,700	11
246,000	249,000	24,600	10	381,000	384,000	40,100	10	558,000	562,000	62,200	11
249,000	252,000	24,900	10	384,000	387,000	40,500	10	562,000	566,000	62,700	11
252,000	255,000	25,200	10	387,000	390,000	40,800	10	566,000	570,000	63,200	11
255,000	258,000	25,500	10	390,000	394,000	41,200	10	570,000	574,000	63,700	11
258,000	261,000	25,800	10	394,000	398,000	41,700	10	574,000	578,000	64,200	11
261,000	264,000	26,100	10	398,000	402,000	42,200	10	578,000	582,000	64,700	11
264,000	267,000	26,400	10	402,000	406,000	42,700	10	582,000	586,000	65,200	11
267,000	270,000	26,700	10	406,000	410,000	43,200	10	586,000	590,000	65,700	11
270,000	273,000	27,000	10	410,000	414,000	43,700	10	590,000	594,000	66,200	11
273,000	276,000	27,300	10	414,000	418,000	44,200	10	594,000	598,000	66,700	11
276,000	279,000	27,600	10	418,000	422,000	44,700	10	598,000	602,000	67,200	11
279,000	282,000	27,900	10	422,000	426,000	45,200	10	602,000	606,000	67,800	11
282,000	285,000	28,200	10	426,000	430,000	45,700	10	606,000	610,000	68,400	11
285,000	288,000	28,500	10	430,000	434,000	46,200	10	610,000	614,000	69,000	11
288,000	291,000	28,800	10	434,000	438,000	46,700	10	614,000	618,000	69,600	11
291,000	294,000	29,100	10	438,000	442,000	47,200	10	618,000	622,000	70,200	11
294,000	297,000	29,400	10	442,000	446,000	47,700	10	622,000	626,000	70,800	11
297,000	300,000	29,700	10	446,000	450,000	48,200	10	626,000	630,000	71,400	11
300,000	303,000	30,000	10	450,000	454,000	48,700	10	630,000	634,000	72,000	11
303,000	306,000	30,300	10	454,000	458,000	49,200	10	634,000	638,000	72,600	11
306,000	309,000	30,700	10	458,000	462,000	49,700	10	638,000	642,000	73,200	11
309,000	312,000	31,100	10	462,000	466,000	50,200	10	642,000	646,000	73,800	11
312,000	315,000	31,500	10	466,000	470,000	50,700	10	646,000	650,000	74,400	11
315,000	318,000	31,800	10	470,000	474,000	51,200	10	650,000	655,000	75,000	11
318,000	321,000	32,200	10	474,000	478,000	51,700	10	655,000	660,000	75,700	11
321,000	324,000	32,600	10	478,000	482,000	52,200	10	660,000	665,000	76,500	11
324,000	327,000	33,000	10	482,000	486,000	52,700	10	665,000	670,000	77,200	11
327,000	330,000	33,300	10	486,000	490,000	53,200	10	670,000	675,000	78,000	11
330,000	333,000	33,700	10	490,000	494,000	53,700	10	675,000	680,000	78,700	11
333,000	336,000	34,100	10	494,000	498,000	54,200	10	680,000	685,000	79,500	11
336,000	339,000	34,500	10	498,000	502,000	54,700	10	685,000	690,000	80,200	11
339,000	342,000	34,800	10	502,000	506,000	55,200	10	690,000	695,000	81,000	11
342,000	345,000	35,200	10	506,000	510,000	55,700	11	695,000	700,000	81,700	11
345,000	348,000	35,600	10	510,000	514,000	56,200	11	700,000	705,000	82,500	11
(3)
Taxable gross income, adjusted income or taxable retirement income (a)	Tax amount (b)	Ratio of (b) to (a)	Taxable gross income, adjusted income or taxable retirement income (a)	Tax amount (b)	Ratio of (b) to (a)	Taxable gross income, adjusted income or taxable retirement income (a)	Tax amount (b)	Ratio of (b) to (a)
At least	Less than	At least	Less than	At least	Less than
yen	yen	yen	%	yen	yen	yen	%	yen	yen	yen	%
705,000	710,000	83,200	11	930,000	935,000	117,400	12	1,155,000	1,160,000	156,100	13
710,000	715,000	84,000	11	935,000	940,000	118,200	12	1,160,000	1,165,000	157,000	13
715,000	720,000	84,700	11	940,000	945,000	119,100	12	1,165,000	1,170,000	157,800	13
720,000	725,000	85,500	11	945,000	950,000	119,900	12	1,170,000	1,175,000	158,700	13
725,000	730,000	86,200	11	950,000	955,000	120,700	12	1,175,000	1,180,000	159,600	13
730,000	735,000	87,000	11	955,000	960,000	121,500	12	1,180,000	1,185,000	160,500	13
735,000	740,000	87,700	11	960,000	965,000	122,400	12	1,185,000	1,190,000	161,300	13
740,000	745,000	88,500	11	965,000	970,000	123,200	12	1,190,000	1,195,000	162,200	13
745,000	750,000	89,200	11	970,000	975,000	124,000	12	1,195,000	1,200,000	163,100	13
750,000	755,000	90,000	12	975,000	980,000	124,800	12	1,200,000	1,205,000	164,000	13
755,000	760,000	90,700	12	980,000	985,000	125,700	12	1,205,000	1,210,000	164,900	13
760,000	765,000	91,500	12	985,000	990,000	126,500	12	1,210,000	1,215,000	165,900	13
765,000	770,000	92,200	12	990,000	995,000	127,300	12	1,215,000	1,220,000	166,800	13
770,000	775,000	93,000	12	995,000	1,000,000	128,100	12	1,220,000	1,225,000	167,800	13
775,000	780,000	93,700	12	1,000,000	1,005,000	129,000	12	1,225,000	1,230,000	168,700	13
780,000	785,000	94,500	12	1,005,000	1,010,000	129,800	12	1,230,000	1,235,000	169,700	13
785,000	790,000	95,200	12	1,010,000	1,015,000	130,700	12	1,235,000	1,240,000	170,600	13
790,000	795,000	96,000	12	1,015,000	1,020,000	131,600	12	1,240,000	1,245,000	171,600	13
795,000	800,000	96,700	12	1,020,000	1,025,000	132,500	12	1,245,000	1,250,000	172,500	13
800,000	805,000	97,500	12	1,025,000	1,030,000	133,300	13	1,250,000	1,255,000	173,500	13
805,000	810,000	98,200	12	1,030,000	1,035,000	134,200	13	1,255,000	1,260,000	174,400	13
810,000	815,000	99,000	12	1,035,000	1,040,000	135,100	13	1,260,000	1,265,000	175,400	13
815,000	820,000	99,700	12	1,040,000	1,045,000	136,000	13	1,265,000	1,270,000	176,300	13
820,000	825,000	100,500	12	1,045,000	1,050,000	136,800	13	1,270,000	1,275,000	177,300	13
825,000	830,000	101,200	12	1,050,000	1,055,000	137,700	13	1,275,000	1,280,000	178,200	13
830,000	835,000	102,000	12	1,055,000	1,060,000	138,600	13	1,280,000	1,285,000	179,200	14
835,000	840,000	102,700	12	1,060,000	1,065,000	139,500	13	1,285,000	1,290,000	180,100	14
840,000	845,000	103,500	12	1,065,000	1,070,000	140,300	13	1,290,000	1,295,000	181,100	14
845,000	850,000	104,200	12	1,070,000	1,075,000	141,200	13	1,295,000	1,300,000	182,000	14
850,000	855,000	105,000	12	1,075,000	1,080,000	142,100	13	1,300,000	1,305,000	183,000	14
855,000	860,000	105,700	12	1,080,000	1,085,000	143,000	13	1,305,000	1,310,000	183,900	14
860,000	865,000	106,500	12	1,085,000	1,090,000	143,800	13	1,310,000	1,315,000	184,900	14
865,000	870,000	107,200	12	1,090,000	1,095,000	144,700	13	1,315,000	1,320,000	185,800	14
870,000	875,000	108,000	12	1,095,000	1,100,000	145,600	13	1,320,000	1,325,000	186,800	14
875,000	880,000	108,700	12	1,100,000	1,105,000	146,500	13	1,325,000	1,330,000	187,700	14
880,000	885,000	109,500	12	1,105,000	1,110,000	147,300	13	1,330,000	1,335,000	188,700	14
885,000	890,000	110,200	12	1,110,000	1,115,000	148,200	13	1,335,000	1,340,000	189,600	14
890,000	895,000	111,000	12	1,115,000	1,120,000	149,100	13	1,340,000	1,345,000	190,600	14
895,000	900,000	111,700	12	1,120,000	1,125,000	150,000	13	1,345,000	1,350,000	191,500	14
900,000	905,000	112,500	12	1,125,000	1,130,000	150,800	13	1,350,000	1,355,000	192,500	14
905,000	910,000	113,300	12	1,130,000	1,135,000	151,700	13	1,355,000	1,360,000	193,400	14
910,000	915,000	114,100	12	1,135,000	1,140,000	152,600	13	1,360,000	1,365,000	194,400	14
915,000	920,000	114,900	12	1,140,000	1,145,000	153,500	13	1,365,000	1,370,000	195,300	14
920,000	925,000	115,800	12	1,145,000	1,150,000	154,300	13	1,370,000	1,375,000	196,300	14
925,000	930,000	116,600	12	1,150,000	1,155,000	155,200	13	1,375,000	1,380,000	197,200	14
(4)
Taxable gross income, adjusted income or taxable retirement income (a)	Tax amount (b)	Ratio of (b) to (a)	Taxable gross income, adjusted income or taxable retirement income (a)	Tax amount (b)	Ratio of (b) to (a)	Taxable gross income, adjusted income or taxable retirement income (a)	Tax amount (b)	Ratio of (b) to (a)
At least	Less than	At least	Less than	At least	Less than
yen	yen	yen	%	yen	yen	yen	%	yen	yen	yen	%
1,380,000	1,385,000	198,200	14	1,605,000	1,610,000	244,300	15	1,830,000	1,835,000	294,200	16
1,385,000	1,390,000	199,100	14	1,610,000	1,615,000	245,400	15	1,835,000	1,840,000	295,300	16
1,390,000	1,395,000	200,100	14	1,615,000	1,620,000	246,500	15	1,840,000	1,845,000	296,400	16
1,395,000	1,400,000	201,000	14	1,620,000	1,625,000	247,600	15	1,845,000	1,850,000	297,500	16
1,400,000	1,405,000	202,000	14	1,625,000	1,630,000	248,700	15	1,850,000	1,855,000	298,700	16
1,405,000	1,410,000	202,900	14	1,630,000	1,635,000	249,800	15	1,855,000	1,860,000	299,800	16
1,410,000	1,415,000	203,900	14	1,635,000	1,640,000	250,900	15	1,860,000	1,865,000	300,900	16
1,415,000	1,420,000	204,800	14	1,640,000	1,645,000	252,000	15	1,865,000	1,870,000	302,000	16
1,420,000	1,425,000	205,800	14	1,645,000	1,650,000	253,100	15	1,870,000	1,875,000	303,100	16
1,425,000	1,430,000	206,700	14	1,650,000	1,655,000	254,300	15	1,875,000	1,880,000	304,200	16
1,430,000	1,435,000	207,700	14	1,655,000	1,660,000	255,400	15	1,880,000	1,885,000	305,300	16
1,435,000	1,440,000	208,600	14	1,660,000	1,665,000	256,500	15	1,885,000	1,890,000	306,400	16
1,440,000	1,445,000	209,600	14	1,665,000	1,670,000	257,600	15	1,890,000	1,895,000	307,500	16
1,445,000	1,450,000	210,500	14	1,670,000	1,675,000	258,700	15	1,895,000	1,900,000	308,600	16
1,450,000	1,455,000	211,500	14	1,675,000	1,680,000	259,800	15	1,900,000	1,905,000	309,800	16
1,455,000	1,460,000	212,400	14	1,680,000	1,685,000	260,900	15	1,905,000	1,910,000	310,900	16
1,460,000	1,465,000	213,400	14	1,685,000	1,690,000	262,000	15	1,910,000	1,915,000	312,000	16
1,465,000	1,470,000	214,300	14	1,690,000	1,695,000	263,100	15	1,915,000	1,920,000	313,100	16
1,470,000	1,475,000	215,300	14	1,695,000	1,700,000	264,200	15	1,920,000	1,925,000	314,200	16
1,475,000	1,480,000	216,200	14	1,700,000	1,705,000	265,400	15	1,925,000	1,930,000	315,300	16
1,480,000	1,485,000	217,200	14	1,705,000	1,710,000	266,500	15	1,930,000	1,935,000	316,400	16
1,485,000	1,490,000	218,100	14	1,710,000	1,715,000	267,600	15	1,935,000	1,940,000	317,500	16
1,490,000	1,495,000	219,100	14	1,715,000	1,720,000	268,700	15	1,940,000	1,945,000	318,600	16
1,495,000	1,500,000	220,000	14	1,720,000	1,725,000	269,800	15	1,945,000	1,950,000	319,700	16
1,500,000	1,505,000	221,000	14	1,725,000	1,730,000	270,900	15	1,950,000	1,955,000	320,900	16
1,505,000	1,510,000	222,100	14	1,730,000	1,735,000	272,000	15	1,955,000	1,960,000	322,000	16
1,510,000	1,515,000	223,200	14	1,735,000	1,740,000	273,100	15	1,960,000	1,965,000	323,100	16
1,515,000	1,520,000	224,300	14	1,740,000	1,745,000	274,200	15	1,965,000	1,970,000	324,200	16
1,520,000	1,525,000	225,400	14	1,745,000	1,750,000	275,300	15	1,970,000	1,975,000	325,300	16
1,525,000	1,530,000	226,500	14	1,750,000	1,755,000	276,500	15	1,975,000	1,980,000	326,400	16
1,530,000	1,535,000	227,600	14	1,755,000	1,760,000	277,600	15	1,980,000	1,985,000	327,500	16
1,535,000	1,540,000	228,700	14	1,760,000	1,765,000	278,700	15	1,985,000	1,990,000	328,600	16
1,540,000	1,545,000	229,800	14	1,765,000	1,770,000	279,800	15	1,990,000	1,995,000	329,700	16
1,545,000	1,550,000	230,900	14	1,770,000	1,775,000	280,900	15	1,995,000	2,000,000	330,800	16
1,550,000	1,555,000	232,100	14	1,775,000	1,780,000	282,000	15				
1,555,000	1,560,000	233,200	14	1,780,000	1,785,000	283,100	15	2,000,000	2,500,000	The amount calculated by multiplying the amount in (a) by 25.5%, less 178,000 yen	
1,560,000	1,565,000	234,300	15	1,785,000	1,790,000	284,200	15			
1,565,000	1,570,000	235,400	15	1,790,000	1,795,000	285,300	15			
1,570,000	1,575,000	236,500	15	1,795,000	1,800,000	286,400	15			
1,575,000	1,580,000	237,600	15	1,800,000	1,805,000	287,600	15			
1,580,000	1,585,000	238,700	15	1,805,000	1,810,000	288,700	15	2,500,000	3,000,000	The amount calculated by multiplying the amount in (a) by 28.7%, less 258,000 yen	
1,585,000	1,590,000	239,800	15	1,810,000	1,815,000	289,800	16			
1,590,000	1,595,000	240,900	15	1,815,000	1,820,000	290,900	16			
1,595,000	1,600,000	242,000	15	1,820,000	1,825,000	292,000	16			
1,600,000	1,605,000	243,200	15	1,825,000	1,830,000	293,100	16			
(5)
Taxable gross income, adjusted income or taxable retirement income (a)	Tax amount (b)	Ratio of (b) to (a)	Taxable gross income, adjusted income or taxable retirement income (a)	Tax amount (b)	Ratio of (b) to (a)	Taxable gross income, adjusted income or taxable retirement income (a)	Tax amount (b)	Ratio of (b) to (a)
At least	Less than	At least	Less than	At least	Less than
yen	yen		%	yen	yen		%	yen	yen		%
3,000,000	3,500,000	The amount calculated by multiplying the amount in (a) by 32%, less 357,000 yen		7,000,000	8,000,000	The amount calculated by multiplying the amount in (a) by 47%, less 1,072,000 yen		40,000,000	45,000,000	The amount calculated by multiplying the amount in (a) by 65%, less 4,692,000 yen	
3,500,000	4,000,000	The amount calculated by multiplying the amount in (a) by 35%, less 462,000 yen		8,000,000	10,000,000	The amount calculated by multiplying the amount in (a) by 50%, less 1,312,000 yen		45,000,000	60,000,000	The amount calculated by multiplying the amount in (a) by 66.2%, less 5,232,000 yen	
4,000,000	5,000,000	The amount calculated by multiplying the amount in (a) by 39%, less 622,000 yen		10,000,000	20,000,000	The amount calculated by multiplying the amount in (a) by 55%, less 1,812,000 yen		60,000,000	65,000,000	The amount calculated by multiplying the amount in (a) by 70%, less 7,512,000 yen	
5,000,000	6,000,000	The amount calculated by multiplying the amount in (a) by 43%, less 822,000 yen		20,000,000	30,000,000	The amount calculated by multiplying the amount in (a) by 60%, less 2,812,000 yen		65,000,000	80,000,000	The amount calculated by multiplying the amount in (a) by 71.2%, less 8,292,000 yen	
6,000,000	7,000,000	The amount calculated by multiplying the amount in (a) by 46%, less 1,002,000 yen		30,000,000	40,000,000	The amount calculated by multiplying the amount in (a) by 61.2%, less 3,172,000 yen		80,000,000 yen or more	The amount calculated by multiplying the amount in (a) by 75%, less 11,332,000 yen	
(Note)
In this table, "adjusted income" means the adjusted income prescribed in Article 90, paragraph (1), item (i) (Averaging Taxation on Fluctuating Income and Ad Hoc Income) of the New Act.
(Remarks)
(1) To find the tax amount on taxable gross income, adjusted income or taxable retirement income, find the applicable row of the "Taxable gross income, adjusted income or taxable retirement income (a)" column according to the taxable gross income, adjusted income or taxable retirement income; the amount stated in the "Tax amount (b)" column of that row is the tax amount sought.
(2) To find the ratio prescribed in Article 90, paragraph (2) of the New Act as replaced pursuant to the provisions of Article 3, paragraph (1) (Special Provisions on the Calculation of Income Deductions and Tax Amount for 1970 Income Tax) of the Supplementary Provisions, find the applicable row of the "Taxable gross income, adjusted income or taxable retirement income (a)" column according to the adjusted income; the rate stated in the "Ratio of (b) to (a)" column of that row is the ratio sought.
<sup>machine translation, not official</sup>

## 附則別表第二（昭和４５年分の山林所得に係る所得税の簡易税額表）
<sup>suppl-3451-36/appdx-2 · https://japanlaw.org/ja/income-tax-act/suppl-3451-36/appdx-2 · https://japanlaw.org/l/340AC0000000033/suppl-3451-36/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
１，０００円未満	０	４５，０００	４６，０００	４，５００	１１７，０００	１１９，０００	１１，７００
１，０００	２，０００	１００	４６，０００	４７，０００	４，６００	１１９，０００	１２１，０００	１１，９００
２，０００	３，０００	２００	４７，０００	４８，０００	４，７００	１２１，０００	１２３，０００	１２，１００
３，０００	４，０００	３００	４８，０００	４９，０００	４，８００	１２３，０００	１２５，０００	１２，３００
４，０００	５，０００	４００	４９，０００	５０，０００	４，９００	１２５，０００	１２７，０００	１２，５００
５，０００	６，０００	５００	５０，０００	５１，０００	５，０００	１２７，０００	１２９，０００	１２，７００
６，０００	７，０００	６００	５１，０００	５２，０００	５，１００	１２９，０００	１３１，０００	１２，９００
７，０００	８，０００	７００	５２，０００	５３，０００	５，２００	１３１，０００	１３３，０００	１３，１００
８，０００	９，０００	８００	５３，０００	５４，０００	５，３００	１３３，０００	１３５，０００	１３，３００
９，０００	１０，０００	９００	５４，０００	５５，０００	５，４００	１３５，０００	１３７，０００	１３，５００
１０，０００	１１，０００	１，０００	５５，０００	５６，０００	５，５００	１３７，０００	１３９，０００	１３，７００
１１，０００	１２，０００	１，１００	５６，０００	５７，０００	５，６００	１３９，０００	１４１，０００	１３，９００
１２，０００	１３，０００	１，２００	５７，０００	５８，０００	５，７００	１４１，０００	１４３，０００	１４，１００
１３，０００	１４，０００	１，３００	５８，０００	５９，０００	５，８００	１４３，０００	１４５，０００	１４，３００
１４，０００	１５，０００	１，４００	５９，０００	６０，０００	５，９００	１４５，０００	１４７，０００	１４，５００
１５，０００	１６，０００	１，５００	６０，０００	６１，０００	６，０００	１４７，０００	１４９，０００	１４，７００
１６，０００	１７，０００	１，６００	６１，０００	６２，０００	６，１００	１４９，０００	１５１，０００	１４，９００
１７，０００	１８，０００	１，７００	６２，０００	６３，０００	６，２００	１５１，０００	１５３，０００	１５，１００
１８，０００	１９，０００	１，８００	６３，０００	６５，０００	６，３００	１５３，０００	１５５，０００	１５，３００
１９，０００	２０，０００	１，９００	６５，０００	６７，０００	６，５００	１５５，０００	１５７，０００	１５，５００
２０，０００	２１，０００	２，０００	６７，０００	６９，０００	６，７００	１５７，０００	１５９，０００	１５，７００
２１，０００	２２，０００	２，１００	６９，０００	７１，０００	６，９００	１５９，０００	１６１，０００	１５，９００
２２，０００	２３，０００	２，２００	７１，０００	７３，０００	７，１００	１６１，０００	１６３，０００	１６，１００
２３，０００	２４，０００	２，３００	７３，０００	７５，０００	７，３００	１６３，０００	１６５，０００	１６，３００
２４，０００	２５，０００	２，４００	７５，０００	７７，０００	７，５００	１６５，０００	１６７，０００	１６，５００
２５，０００	２６，０００	２，５００	７７，０００	７９，０００	７，７００	１６７，０００	１６９，０００	１６，７００
２６，０００	２７，０００	２，６００	７９，０００	８１，０００	７，９００	１６９，０００	１７１，０００	１６，９００
２７，０００	２８，０００	２，７００	８１，０００	８３，０００	８，１００	１７１，０００	１７３，０００	１７，１００
２８，０００	２９，０００	２，８００	８３，０００	８５，０００	８，３００	１７３，０００	１７５，０００	１７，３００
２９，０００	３０，０００	２，９００	８５，０００	８７，０００	８，５００	１７５，０００	１７７，０００	１７，５００
３０，０００	３１，０００	３，０００	８７，０００	８９，０００	８，７００	１７７，０００	１７９，０００	１７，７００
３１，０００	３２，０００	３，１００	８９，０００	９１，０００	８，９００	１７９，０００	１８１，０００	１７，９００
３２，０００	３３，０００	３，２００	９１，０００	９３，０００	９，１００	１８１，０００	１８３，０００	１８，１００
３３，０００	３４，０００	３，３００	９３，０００	９５，０００	９，３００	１８３，０００	１８５，０００	１８，３００
３４，０００	３５，０００	３，４００	９５，０００	９７，０００	９，５００	１８５，０００	１８７，０００	１８，５００
３５，０００	３６，０００	３，５００	９７，０００	９９，０００	９，７００	１８７，０００	１８９，０００	１８，７００
３６，０００	３７，０００	３，６００	９９，０００	１０１，０００	９，９００	１８９，０００	１９１，０００	１８，９００
３７，０００	３８，０００	３，７００	１０１，０００	１０３，０００	１０，１００	１９１，０００	１９３，０００	１９，１００
３８，０００	３９，０００	３，８００	１０３，０００	１０５，０００	１０，３００	１９３，０００	１９５，０００	１９，３００
３９，０００	４０，０００	３，９００	１０５，０００	１０７，０００	１０，５００	１９５，０００	１９８，０００	１９，５００
４０，０００	４１，０００	４，０００	１０７，０００	１０９，０００	１０，７００	１９８，０００	２０１，０００	１９，８００
４１，０００	４２，０００	４，１００	１０９，０００	１１１，０００	１０，９００	２０１，０００	２０４，０００	２０，１００
４２，０００	４３，０００	４，２００	１１１，０００	１１３，０００	１１，１００	２０４，０００	２０７，０００	２０，４００
４３，０００	４４，０００	４，３００	１１３，０００	１１５，０００	１１，３００	２０７，０００	２１０，０００	２０，７００
４４，０００	４５，０００	４，４００	１１５，０００	１１７，０００	１１，５００	２１０，０００	２１３，０００	２１，０００
（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
２１３，０００	２１６，０００	２１，３００	３４８，０００	３５１，０００	３４，８００	５１４，０００	５１８，０００	５１，４００
２１６，０００	２１９，０００	２１，６００	３５１，０００	３５４，０００	３５，１００	５１８，０００	５２２，０００	５１，８００
２１９，０００	２２２，０００	２１，９００	３５４，０００	３５７，０００	３５，４００	５２２，０００	５２６，０００	５２，２００
２２２，０００	２２５，０００	２２，２００	３５７，０００	３６０，０００	３５，７００	５２６，０００	５３０，０００	５２，６００
２２５，０００	２２８，０００	２２，５００	３６０，０００	３６３，０００	３６，０００	５３０，０００	５３４，０００	５３，０００
２２８，０００	２３１，０００	２２，８００	３６３，０００	３６６，０００	３６，３００	５３４，０００	５３８，０００	５３，４００
２３１，０００	２３４，０００	２３，１００	３６６，０００	３６９，０００	３６，６００	５３８，０００	５４２，０００	５３，８００
２３４，０００	２３７，０００	２３，４００	３６９，０００	３７２，０００	３６，９００	５４２，０００	５４６，０００	５４，２００
２３７，０００	２４０，０００	２３，７００	３７２，０００	３７５，０００	３７，２００	５４６，０００	５５０，０００	５４，６００
２４０，０００	２４３，０００	２４，０００	３７５，０００	３７８，０００	３７，５００	５５０，０００	５５４，０００	５５，０００
２４３，０００	２４６，０００	２４，３００	３７８，０００	３８１，０００	３７，８００	５５４，０００	５５８，０００	５５，４００
２４６，０００	２４９，０００	２４，６００	３８１，０００	３８４，０００	３８，１００	５５８，０００	５６２，０００	５５，８００
２４９，０００	２５２，０００	２４，９００	３８４，０００	３８７，０００	３８，４００	５６２，０００	５６６，０００	５６，２００
２５２，０００	２５５，０００	２５，２００	３８７，０００	３９０，０００	３８，７００	５６６，０００	５７０，０００	５６，６００
２５５，０００	２５８，０００	２５，５００	３９０，０００	３９４，０００	３９，０００	５７０，０００	５７４，０００	５７，０００
２５８，０００	２６１，０００	２５，８００	３９４，０００	３９８，０００	３９，４００	５７４，０００	５７８，０００	５７，４００
２６１，０００	２６４，０００	２６，１００	３９８，０００	４０２，０００	３９，８００	５７８，０００	５８２，０００	５７，８００
２６４，０００	２６７，０００	２６，４００	４０２，０００	４０６，０００	４０，２００	５８２，０００	５８６，０００	５８，２００
２６７，０００	２７０，０００	２６，７００	４０６，０００	４１０，０００	４０，６００	５８６，０００	５９０，０００	５８，６００
２７０，０００	２７３，０００	２７，０００	４１０，０００	４１４，０００	４１，０００	５９０，０００	５９４，０００	５９，０００
２７３，０００	２７６，０００	２７，３００	４１４，０００	４１８，０００	４１，４００	５９４，０００	５９８，０００	５９，４００
２７６，０００	２７９，０００	２７，６００	４１８，０００	４２２，０００	４１，８００	５９８，０００	６０２，０００	５９，８００
２７９，０００	２８２，０００	２７，９００	４２２，０００	４２６，０００	４２，２００	６０２，０００	６０６，０００	６０，２００
２８２，０００	２８５，０００	２８，２００	４２６，０００	４３０，０００	４２，６００	６０６，０００	６１０，０００	６０，６００
２８５，０００	２８８，０００	２８，５００	４３０，０００	４３４，０００	４３，０００	６１０，０００	６１４，０００	６１，０００
２８８，０００	２９１，０００	２８，８００	４３４，０００	４３８，０００	４３，４００	６１４，０００	６１８，０００	６１，４００
２９１，０００	２９４，０００	２９，１００	４３８，０００	４４２，０００	４３，８００	６１８，０００	６２２，０００	６１，８００
２９４，０００	２９７，０００	２９，４００	４４２，０００	４４６，０００	４４，２００	６２２，０００	６２６，０００	６２，２００
２９７，０００	３００，０００	２９，７００	４４６，０００	４５０，０００	４４，６００	６２６，０００	６３０，０００	６２，６００
３００，０００	３０３，０００	３０，０００	４５０，０００	４５４，０００	４５，０００	６３０，０００	６３４，０００	６３，０００
３０３，０００	３０６，０００	３０，３００	４５４，０００	４５８，０００	４５，４００	６３４，０００	６３８，０００	６３，４００
３０６，０００	３０９，０００	３０，６００	４５８，０００	４６２，０００	４５，８００	６３８，０００	６４２，０００	６３，８００
３０９，０００	３１２，０００	３０，９００	４６２，０００	４６６，０００	４６，２００	６４２，０００	６４６，０００	６４，２００
３１２，０００	３１５，０００	３１，２００	４６６，０００	４７０，０００	４６，６００	６４６，０００	６５０，０００	６４，６００
３１５，０００	３１８，０００	３１，５００	４７０，０００	４７４，０００	４７，０００	６５０，０００	６５５，０００	６５，０００
３１８，０００	３２１，０００	３１，８００	４７４，０００	４７８，０００	４７，４００	６５５，０００	６６０，０００	６５，５００
３２１，０００	３２４，０００	３２，１００	４７８，０００	４８２，０００	４７，８００	６６０，０００	６６５，０００	６６，０００
３２４，０００	３２７，０００	３２，４００	４８２，０００	４８６，０００	４８，２００	６６５，０００	６７０，０００	６６，５００
３２７，０００	３３０，０００	３２，７００	４８６，０００	４９０，０００	４８，６００	６７０，０００	６７５，０００	６７，０００
３３０，０００	３３３，０００	３３，０００	４９０，０００	４９４，０００	４９，０００	６７５，０００	６８０，０００	６７，５００
３３３，０００	３３６，０００	３３，３００	４９４，０００	４９８，０００	４９，４００	６８０，０００	６８５，０００	６８，０００
３３６，０００	３３９，０００	３３，６００	４９８，０００	５０２，０００	４９，８００	６８５，０００	６９０，０００	６８，５００
３３９，０００	３４２，０００	３３，９００	５０２，０００	５０６，０００	５０，２００	６９０，０００	６９５，０００	６９，０００
３４２，０００	３４５，０００	３４，２００	５０６，０００	５１０，０００	５０，６００	６９５，０００	７００，０００	６９，５００
３４５，０００	３４８，０００	３４，５００	５１０，０００	５１４，０００	５１，０００	７００，０００	７０５，０００	７０，０００
（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	円	円
７０５，０００	７１０，０００	７０，５００	９３０，０００	９３５，０００	９３，０００	１，１５５，０００	１，１６０，０００	１１５，５００
７１０，０００	７１５，０００	７１，０００	９３５，０００	９４０，０００	９３，５００	１，１６０，０００	１，１６５，０００	１１６，０００
７１５，０００	７２０，０００	７１，５００	９４０，０００	９４５，０００	９４，０００	１，１６５，０００	１，１７０，０００	１１６，５００
７２０，０００	７２５，０００	７２，０００	９４５，０００	９５０，０００	９４，５００	１，１７０，０００	１，１７５，０００	１１７，０００
７２５，０００	７３０，０００	７２，５００	９５０，０００	９５５，０００	９５，０００	１，１７５，０００	１，１８０，０００	１１７，５００
７３０，０００	７３５，０００	７３，０００	９５５，０００	９６０，０００	９５，５００	１，１８０，０００	１，１８５，０００	１１８，０００
７３５，０００	７４０，０００	７３，５００	９６０，０００	９６５，０００	９６，０００	１，１８５，０００	１，１９０，０００	１１８，５００
７４０，０００	７４５，０００	７４，０００	９６５，０００	９７０，０００	９６，５００	１，１９０，０００	１，１９５，０００	１１９，０００
７４５，０００	７５０，０００	７４，５００	９７０，０００	９７５，０００	９７，０００	１，１９５，０００	１，２００，０００	１１９，５００
７５０，０００	７５５，０００	７５，０００	９７５，０００	９８０，０００	９７，５００	１，２００，０００	１，２０５，０００	１２０，０００
７５５，０００	７６０，０００	７５，５００	９８０，０００	９８５，０００	９８，０００	１，２０５，０００	１，２１０，０００	１２０，５００
７６０，０００	７６５，０００	７６，０００	９８５，０００	９９０，０００	９８，５００	１，２１０，０００	１，２１５，０００	１２１，０００
７６５，０００	７７０，０００	７６，５００	９９０，０００	９９５，０００	９９，０００	１，２１５，０００	１，２２０，０００	１２１，５００
７７０，０００	７７５，０００	７７，０００	９９５，０００	１，０００，０００	９９，５００	１，２２０，０００	１，２２５，０００	１２２，０００
７７５，０００	７８０，０００	７７，５００	１，０００，０００	１，００５，０００	１００，０００	１，２２５，０００	１，２３０，０００	１２２，５００
７８０，０００	７８５，０００	７８，０００	１，００５，０００	１，０１０，０００	１００，５００	１，２３０，０００	１，２３５，０００	１２３，０００
７８５，０００	７９０，０００	７８，５００	１，０１０，０００	１，０１５，０００	１０１，０００	１，２３５，０００	１，２４０，０００	１２３，５００
７９０，０００	７９５，０００	７９，０００	１，０１５，０００	１，０２０，０００	１０１，５００	１，２４０，０００	１，２４５，０００	１２４，０００
７９５，０００	８００，０００	７９，５００	１，０２０，０００	１，０２５，０００	１０２，０００	１，２４５，０００	１，２５０，０００	１２４，５００
８００，０００	８０５，０００	８０，０００	１，０２５，０００	１，０３０，０００	１０２，５００	１，２５０，０００	１，２５５，０００	１２５，０００
８０５，０００	８１０，０００	８０，５００	１，０３０，０００	１，０３５，０００	１０３，０００	１，２５５，０００	１，２６０，０００	１２５，５００
８１０，０００	８１５，０００	８１，０００	１，０３５，０００	１，０４０，０００	１０３，５００	１，２６０，０００	１，２６５，０００	１２６，０００
８１５，０００	８２０，０００	８１，５００	１，０４０，０００	１，０４５，０００	１０４，０００	１，２６５，０００	１，２７０，０００	１２６，５００
８２０，０００	８２５，０００	８２，０００	１，０４５，０００	１，０５０，０００	１０４，５００	１，２７０，０００	１，２７５，０００	１２７，０００
８２５，０００	８３０，０００	８２，５００	１，０５０，０００	１，０５５，０００	１０５，０００	１，２７５，０００	１，２８０，０００	１２７，５００
８３０，０００	８３５，０００	８３，０００	１，０５５，０００	１，０６０，０００	１０５，５００	１，２８０，０００	１，２８５，０００	１２８，０００
８３５，０００	８４０，０００	８３，５００	１，０６０，０００	１，０６５，０００	１０６，０００	１，２８５，０００	１，２９０，０００	１２８，５００
８４０，０００	８４５，０００	８４，０００	１，０６５，０００	１，０７０，０００	１０６，５００	１，２９０，０００	１，２９５，０００	１２９，０００
８４５，０００	８５０，０００	８４，５００	１，０７０，０００	１，０７５，０００	１０７，０００	１，２９５，０００	１，３００，０００	１２９，５００
８５０，０００	８５５，０００	８５，０００	１，０７５，０００	１，０８０，０００	１０７，５００	１，３００，０００	１，３０５，０００	１３０，０００
８５５，０００	８６０，０００	８５，５００	１，０８０，０００	１，０８５，０００	１０８，０００	１，３０５，０００	１，３１０，０００	１３０，５００
８６０，０００	８６５，０００	８６，０００	１，０８５，０００	１，０９０，０００	１０８，５００	１，３１０，０００	１，３１５，０００	１３１，０００
８６５，０００	８７０，０００	８６，５００	１，０９０，０００	１，０９５，０００	１０９，０００	１，３１５，０００	１，３２０，０００	１３１，５００
８７０，０００	８７５，０００	８７，０００	１，０９５，０００	１，１００，０００	１０９，５００	１，３２０，０００	１，３２５，０００	１３２，０００
８７５，０００	８８０，０００	８７，５００	１，１００，０００	１，１０５，０００	１１０，０００	１，３２５，０００	１，３３０，０００	１３２，５００
８８０，０００	８８５，０００	８８，０００	１，１０５，０００	１，１１０，０００	１１０，５００	１，３３０，０００	１，３３５，０００	１３３，０００
８８５，０００	８９０，０００	８８，５００	１，１１０，０００	１，１１５，０００	１１１，０００	１，３３５，０００	１，３４０，０００	１３３，５００
８９０，０００	８９５，０００	８９，０００	１，１１５，０００	１，１２０，０００	１１１，５００	１，３４０，０００	１，３４５，０００	１３４，０００
８９５，０００	９００，０００	８９，５００	１，１２０，０００	１，１２５，０００	１１２，０００	１，３４５，０００	１，３５０，０００	１３４，５００
９００，０００	９０５，０００	９０，０００	１，１２５，０００	１，１３０，０００	１１２，５００	１，３５０，０００	１，３５５，０００	１３５，０００
９０５，０００	９１０，０００	９０，５００	１，１３０，０００	１，１３５，０００	１１３，０００	１，３５５，０００	１，３６０，０００	１３５，５００
９１０，０００	９１５，０００	９１，０００	１，１３５，０００	１，１４０，０００	１１３，５００	１，３６０，０００	１，３６５，０００	１３６，０００
９１５，０００	９２０，０００	９１，５００	１，１４０，０００	１，１４５，０００	１１４，０００	１，３６５，０００	１，３７０，０００	１３６，５００
９２０，０００	９２５，０００	９２，０００	１，１４５，０００	１，１５０，０００	１１４，５００	１，３７０，０００	１，３７５，０００	１３７，０００
９２５，０００	９３０，０００	９２，５００	１，１５０，０００	１，１５５，０００	１１５，０００	１，３７５，０００	１，３８０，０００	１３７，５００
（四）
課税山林所得金額	税額	課税山林所得金額	税額	課税山林所得金額	税額
以上	未満	以上	未満	以上	未満
円	円	円	円	円	円	円	円	円
１，３８０，０００	１，３８５，０００	１３８，０００	１，６０５，０００	１，６１０，０００	１６３，１００	１，８３０，０００	１，８３５，０００	１９１，２００
１，３８５，０００	１，３９０，０００	１３８，５００	１，６１０，０００	１，６１５，０００	１６３，７００	１，８３５，０００	１，８４０，０００	１９１，８００
１，３９０，０００	１，３９５，０００	１３９，０００	１，６１５，０００	１，６２０，０００	１６４，３００	１，８４０，０００	１，８４５，０００	１９２，５００
１，３９５，０００	１，４００，０００	１３９，５００	１，６２０，０００	１，６２５，０００	１６５，０００	１，８４５，０００	１，８５０，０００	１９３，１００
１，４００，０００	１，４０５，０００	１４０，０００	１，６２５，０００	１，６３０，０００	１６５，６００	１，８５０，０００	１，８５５，０００	１９３，７００
１，４０５，０００	１，４１０，０００	１４０，５００	１，６３０，０００	１，６３５，０００	１６６，２００	１，８５５，０００	１，８６０，０００	１９４，３００
１，４１０，０００	１，４１５，０００	１４１，０００	１，６３５，０００	１，６４０，０００	１６６，８００	１，８６０，０００	１，８６５，０００	１９５，０００
１，４１５，０００	１，４２０，０００	１４１，５００	１，６４０，０００	１，６４５，０００	１６７，５００	１，８６５，０００	１，８７０，０００	１９５，６００
１，４２０，０００	１，４２５，０００	１４２，０００	１，６４５，０００	１，６５０，０００	１６８，１００	１，８７０，０００	１，８７５，０００	１９６，２００
１，４２５，０００	１，４３０，０００	１４２，５００	１，６５０，０００	１，６５５，０００	１６８，７００	１，８７５，０００	１，８８０，０００	１９６，８００
１，４３０，０００	１，４３５，０００	１４３，０００	１，６５５，０００	１，６６０，０００	１６９，３００	１，８８０，０００	１，８８５，０００	１９７，５００
１，４３５，０００	１，４４０，０００	１４３，５００	１，６６０，０００	１，６６５，０００	１７０，０００	１，８８５，０００	１，８９０，０００	１９８，１００
１，４４０，０００	１，４４５，０００	１４４，０００	１，６６５，０００	１，６７０，０００	１７０，６００	１，８９０，０００	１，８９５，０００	１９８，７００
１，４４５，０００	１，４５０，０００	１４４，５００	１，６７０，０００	１，６７５，０００	１７１，２００	１，８９５，０００	１，９００，０００	１９９，３００
１，４５０，０００	１，４５５，０００	１４５，０００	１，６７５，０００	１，６８０，０００	１７１，８００	１，９００，０００	１，９０５，０００	２００，０００
１，４５５，０００	１，４６０，０００	１４５，５００	１，６８０，０００	１，６８５，０００	１７２，５００	１，９０５，０００	１，９１０，０００	２００，６００
１，４６０，０００	１，４６５，０００	１４６，０００	１，６８５，０００	１，６９０，０００	１７３，１００	１，９１０，０００	１，９１５，０００	２０１，２００
１，４６５，０００	１，４７０，０００	１４６，５００	１，６９０，０００	１，６９５，０００	１７３，７００	１，９１５，０００	１，９２０，０００	２０１，８００
１，４７０，０００	１，４７５，０００	１４７，０００	１，６９５，０００	１，７００，０００	１７４，３００	１，９２０，０００	１，９２５，０００	２０２，５００
１，４７５，０００	１，４８０，０００	１４７，５００	１，７００，０００	１，７０５，０００	１７５，０００	１，９２５，０００	１，９３０，０００	２０３，１００
１，４８０，０００	１，４８５，０００	１４８，０００	１，７０５，０００	１，７１０，０００	１７５，６００	１，９３０，０００	１，９３５，０００	２０３，７００
１，４８５，０００	１，４９０，０００	１４８，５００	１，７１０，０００	１，７１５，０００	１７６，２００	１，９３５，０００	１，９４０，０００	２０４，３００
１，４９０，０００	１，４９５，０００	１４９，０００	１，７１５，０００	１，７２０，０００	１７６，８００	１，９４０，０００	１，９４５，０００	２０５，０００
１，４９５，０００	１，５００，０００	１４９，５００	１，７２０，０００	１，７２５，０００	１７７，５００	１，９４５，０００	１，９５０，０００	２０５，６００
１，５００，０００	１，５０５，０００	１５０，０００	１，７２５，０００	１，７３０，０００	１７８，１００	１，９５０，０００	１，９５５，０００	２０６，２００
１，５０５，０００	１，５１０，０００	１５０，６００	１，７３０，０００	１，７３５，０００	１７８，７００	１，９５５，０００	１，９６０，０００	２０６，８００
１，５１０，０００	１，５１５，０００	１５１，２００	１，７３５，０００	１，７４０，０００	１７９，３００	１，９６０，０００	１，９６５，０００	２０７，５００
１，５１５，０００	１，５２０，０００	１５１，８００	１，７４０，０００	１，７４５，０００	１８０，０００	１，９６５，０００	１，９７０，０００	２０８，１００
１，５２０，０００	１，５２５，０００	１５２，５００	１，７４５，０００	１，７５０，０００	１８０，６００	１，９７０，０００	１，９７５，０００	２０８，７００
１，５２５，０００	１，５３０，０００	１５３，１００	１，７５０，０００	１，７５５，０００	１８１，２００	１，９７５，０００	１，９８０，０００	２０９，３００
１，５３０，０００	１，５３５，０００	１５３，７００	１，７５５，０００	１，７６０，０００	１８１，８００	１，９８０，０００	１，９８５，０００	２１０，０００
１，５３５，０００	１，５４０，０００	１５４，３００	１，７６０，０００	１，７６５，０００	１８２，５００	１，９８５，０００	１，９９０，０００	２１０，６００
１，５４０，０００	１，５４５，０００	１５５，０００	１，７６５，０００	１，７７０，０００	１８３，１００	１，９９０，０００	１，９９５，０００	２１１，２００
１，５４５，０００	１，５５０，０００	１５５，６００	１，７７０，０００	１，７７５，０００	１８３，７００	１，９９５，０００	２，０００，０００	２１１，８００
１，５５０，０００	１，５５５，０００	１５６，２００	１，７７５，０００	１，７８０，０００	１８４，３００			
１，５５５，０００	１，５６０，０００	１５６，８００	１，７８０，０００	１，７８５，０００	１８５，０００	２，０００，０００	３，０００，０００	課税山林所得金額に１２．５％を乗じて算出した金額から３７，５００円を控除した金額
１，５６０，０００	１，５６５，０００	１５７，５００	１，７８５，０００	１，７９０，０００	１８５，６００		
１，５６５，０００	１，５７０，０００	１５８，１００	１，７９０，０００	１，７９５，０００	１８６，２００		
１，５７０，０００	１，５７５，０００	１５８，７００	１，７９５，０００	１，８００，０００	１８６，８００		
１，５７５，０００	１，５８０，０００	１５９，３００	１，８００，０００	１，８０５，０００	１８７，５００		
１，５８０，０００	１，５８５，０００	１６０，０００	１，８０５，０００	１，８１０，０００	１８８，１００	３，０００，０００	４，５００，０００	課税山林所得金額に１５％を乗じて算出した金額から１１２，５００円を控除した金額
１，５８５，０００	１，５９０，０００	１６０，６００	１，８１０，０００	１，８１５，０００	１８８，７００		
１，５９０，０００	１，５９５，０００	１６１，２００	１，８１５，０００	１，８２０，０００	１８９，３００		
１，５９５，０００	１，６００，０００	１６１，８００	１，８２０，０００	１，８２５，０００	１９０，０００		
１，６００，０００	１，６０５，０００	１６２，５００	１，８２５，０００	１，８３０，０００	１９０，６００		
（五）
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	
４，５００，０００	５，０００，０００	課税山林所得金額に１６．５％を乗じて算出した金額から１８０，０００円を控除した金額	１７，５００，０００	２０，０００，０００	課税山林所得金額に３５％を乗じて算出した金額から２，３１０，０００円を控除した金額	１００，０００，０００	１５０，０００，０００	課税山林所得金額に６０％を乗じて算出した金額から１４，０６０，０００円を控除した金額
５，０００，０００	６，０００，０００	課税山林所得金額に１７．５％を乗じて算出した金額から２３０，０００円を控除した金額	２０，０００，０００	２５，０００，０００	課税山林所得金額に３９％を乗じて算出した金額から３，１１０，０００円を控除した金額	１５０，０００，０００	２００，０００，０００	課税山林所得金額に６１．２％を乗じて算出した金額から１５，８６０，０００円を控除した金額
６，０００，０００	７，５００，０００	課税山林所得金額に１９％を乗じて算出した金額から３２０，０００円を控除した金額	２５，０００，０００	３０，０００，０００	課税山林所得金額に４３％を乗じて算出した金額から４，１１０，０００円を控除した金額	２００，０００，０００	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２３，４６０，０００円を控除した金額
７，５００，０００	１０，０００，０００	課税山林所得金額に２２．２％を乗じて算出した金額から５６０，０００円を控除した金額	３０，０００，０００	３５，０００，０００	課税山林所得金額に４６％を乗じて算出した金額から５，０１０，０００円を控除した金額	２２５，０００，０００	３００，０００，０００	課税山林所得金額に６６．２％を乗じて算出した金額から２６，１６０，０００円を控除した金額
１０，０００，０００	１２，５００，０００	課税山林所得金額に２５．５％を乗じて算出した金額から８９０，０００円を控除した金額	３５，０００，０００	４０，０００，０００	課税山林所得金額に４７％を乗じて算出した金額から５，３６０，０００円を控除した金額	３００，０００，０００	３２５，０００，０００	課税山林所得金額に７０％を乗じて算出した金額から３７，５６０，０００円を控除した金額
１２，５００，０００	１５，０００，０００	課税山林所得金額に２８．７％を乗じて算出した金額から１，２９０，０００円を控除した金額	４０，０００，０００	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６，５６０，０００円を控除した金額	３２５，０００，０００	４００，０００，０００	課税山林所得金額に７１．２％を乗じて算出した金額から４１，４６０，０００円を控除した金額
１５，０００，０００	１７，５００，０００	課税山林所得金額に３２％を乗じて算出した金額から１，７８５，０００円を控除した金額	５０，０００，０００	１００，０００，０００	課税山林所得金額に５５％を乗じて算出した金額から９，０６０，０００円を控除した金額	４００，０００，０００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５６，６６０，０００円を控除した金額
（備考）
課税山林所得金額に係る税額を求めるには、課税山林所得金額に応じ、「課税山林所得金額」欄の該当する行を求めるものとし、その行の「税額」欄に記載されている金額が、その求める税額である。
(1)
Taxable timber income	Amount of tax	Taxable timber income	Amount of tax	Taxable timber income	Amount of tax
At least	Less than	At least	Less than	At least	Less than
yen	yen	yen	yen	yen	yen	yen	yen	yen
Less than 1,000 yen	0	45,000	46,000	4,500	117,000	119,000	11,700
1,000	2,000	100	46,000	47,000	4,600	119,000	121,000	11,900
2,000	3,000	200	47,000	48,000	4,700	121,000	123,000	12,100
3,000	4,000	300	48,000	49,000	4,800	123,000	125,000	12,300
4,000	5,000	400	49,000	50,000	4,900	125,000	127,000	12,500
5,000	6,000	500	50,000	51,000	5,000	127,000	129,000	12,700
6,000	7,000	600	51,000	52,000	5,100	129,000	131,000	12,900
7,000	8,000	700	52,000	53,000	5,200	131,000	133,000	13,100
8,000	9,000	800	53,000	54,000	5,300	133,000	135,000	13,300
9,000	10,000	900	54,000	55,000	5,400	135,000	137,000	13,500
10,000	11,000	1,000	55,000	56,000	5,500	137,000	139,000	13,700
11,000	12,000	1,100	56,000	57,000	5,600	139,000	141,000	13,900
12,000	13,000	1,200	57,000	58,000	5,700	141,000	143,000	14,100
13,000	14,000	1,300	58,000	59,000	5,800	143,000	145,000	14,300
14,000	15,000	1,400	59,000	60,000	5,900	145,000	147,000	14,500
15,000	16,000	1,500	60,000	61,000	6,000	147,000	149,000	14,700
16,000	17,000	1,600	61,000	62,000	6,100	149,000	151,000	14,900
17,000	18,000	1,700	62,000	63,000	6,200	151,000	153,000	15,100
18,000	19,000	1,800	63,000	65,000	6,300	153,000	155,000	15,300
19,000	20,000	1,900	65,000	67,000	6,500	155,000	157,000	15,500
20,000	21,000	2,000	67,000	69,000	6,700	157,000	159,000	15,700
21,000	22,000	2,100	69,000	71,000	6,900	159,000	161,000	15,900
22,000	23,000	2,200	71,000	73,000	7,100	161,000	163,000	16,100
23,000	24,000	2,300	73,000	75,000	7,300	163,000	165,000	16,300
24,000	25,000	2,400	75,000	77,000	7,500	165,000	167,000	16,500
25,000	26,000	2,500	77,000	79,000	7,700	167,000	169,000	16,700
26,000	27,000	2,600	79,000	81,000	7,900	169,000	171,000	16,900
27,000	28,000	2,700	81,000	83,000	8,100	171,000	173,000	17,100
28,000	29,000	2,800	83,000	85,000	8,300	173,000	175,000	17,300
29,000	30,000	2,900	85,000	87,000	8,500	175,000	177,000	17,500
30,000	31,000	3,000	87,000	89,000	8,700	177,000	179,000	17,700
31,000	32,000	3,100	89,000	91,000	8,900	179,000	181,000	17,900
32,000	33,000	3,200	91,000	93,000	9,100	181,000	183,000	18,100
33,000	34,000	3,300	93,000	95,000	9,300	183,000	185,000	18,300
34,000	35,000	3,400	95,000	97,000	9,500	185,000	187,000	18,500
35,000	36,000	3,500	97,000	99,000	9,700	187,000	189,000	18,700
36,000	37,000	3,600	99,000	101,000	9,900	189,000	191,000	18,900
37,000	38,000	3,700	101,000	103,000	10,100	191,000	193,000	19,100
38,000	39,000	3,800	103,000	105,000	10,300	193,000	195,000	19,300
39,000	40,000	3,900	105,000	107,000	10,500	195,000	198,000	19,500
40,000	41,000	4,000	107,000	109,000	10,700	198,000	201,000	19,800
41,000	42,000	4,100	109,000	111,000	10,900	201,000	204,000	20,100
42,000	43,000	4,200	111,000	113,000	11,100	204,000	207,000	20,400
43,000	44,000	4,300	113,000	115,000	11,300	207,000	210,000	20,700
44,000	45,000	4,400	115,000	117,000	11,500	210,000	213,000	21,000
(2)
Taxable timber income	Amount of tax	Taxable timber income	Amount of tax	Taxable timber income	Amount of tax
At least	Less than	At least	Less than	At least	Less than
yen	yen	yen	yen	yen	yen	yen	yen	yen
213,000	216,000	21,300	348,000	351,000	34,800	514,000	518,000	51,400
216,000	219,000	21,600	351,000	354,000	35,100	518,000	522,000	51,800
219,000	222,000	21,900	354,000	357,000	35,400	522,000	526,000	52,200
222,000	225,000	22,200	357,000	360,000	35,700	526,000	530,000	52,600
225,000	228,000	22,500	360,000	363,000	36,000	530,000	534,000	53,000
228,000	231,000	22,800	363,000	366,000	36,300	534,000	538,000	53,400
231,000	234,000	23,100	366,000	369,000	36,600	538,000	542,000	53,800
234,000	237,000	23,400	369,000	372,000	36,900	542,000	546,000	54,200
237,000	240,000	23,700	372,000	375,000	37,200	546,000	550,000	54,600
240,000	243,000	24,000	375,000	378,000	37,500	550,000	554,000	55,000
243,000	246,000	24,300	378,000	381,000	37,800	554,000	558,000	55,400
246,000	249,000	24,600	381,000	384,000	38,100	558,000	562,000	55,800
249,000	252,000	24,900	384,000	387,000	38,400	562,000	566,000	56,200
252,000	255,000	25,200	387,000	390,000	38,700	566,000	570,000	56,600
255,000	258,000	25,500	390,000	394,000	39,000	570,000	574,000	57,000
258,000	261,000	25,800	394,000	398,000	39,400	574,000	578,000	57,400
261,000	264,000	26,100	398,000	402,000	39,800	578,000	582,000	57,800
264,000	267,000	26,400	402,000	406,000	40,200	582,000	586,000	58,200
267,000	270,000	26,700	406,000	410,000	40,600	586,000	590,000	58,600
270,000	273,000	27,000	410,000	414,000	41,000	590,000	594,000	59,000
273,000	276,000	27,300	414,000	418,000	41,400	594,000	598,000	59,400
276,000	279,000	27,600	418,000	422,000	41,800	598,000	602,000	59,800
279,000	282,000	27,900	422,000	426,000	42,200	602,000	606,000	60,200
282,000	285,000	28,200	426,000	430,000	42,600	606,000	610,000	60,600
285,000	288,000	28,500	430,000	434,000	43,000	610,000	614,000	61,000
288,000	291,000	28,800	434,000	438,000	43,400	614,000	618,000	61,400
291,000	294,000	29,100	438,000	442,000	43,800	618,000	622,000	61,800
294,000	297,000	29,400	442,000	446,000	44,200	622,000	626,000	62,200
297,000	300,000	29,700	446,000	450,000	44,600	626,000	630,000	62,600
300,000	303,000	30,000	450,000	454,000	45,000	630,000	634,000	63,000
303,000	306,000	30,300	454,000	458,000	45,400	634,000	638,000	63,400
306,000	309,000	30,600	458,000	462,000	45,800	638,000	642,000	63,800
309,000	312,000	30,900	462,000	466,000	46,200	642,000	646,000	64,200
312,000	315,000	31,200	466,000	470,000	46,600	646,000	650,000	64,600
315,000	318,000	31,500	470,000	474,000	47,000	650,000	655,000	65,000
318,000	321,000	31,800	474,000	478,000	47,400	655,000	660,000	65,500
321,000	324,000	32,100	478,000	482,000	47,800	660,000	665,000	66,000
324,000	327,000	32,400	482,000	486,000	48,200	665,000	670,000	66,500
327,000	330,000	32,700	486,000	490,000	48,600	670,000	675,000	67,000
330,000	333,000	33,000	490,000	494,000	49,000	675,000	680,000	67,500
333,000	336,000	33,300	494,000	498,000	49,400	680,000	685,000	68,000
336,000	339,000	33,600	498,000	502,000	49,800	685,000	690,000	68,500
339,000	342,000	33,900	502,000	506,000	50,200	690,000	695,000	69,000
342,000	345,000	34,200	506,000	510,000	50,600	695,000	700,000	69,500
345,000	348,000	34,500	510,000	514,000	51,000	700,000	705,000	70,000
(3)
Taxable timber income	Amount of tax	Taxable timber income	Amount of tax	Taxable timber income	Amount of tax
At least	Less than	At least	Less than	At least	Less than
yen	yen	yen	yen	yen	yen	yen	yen	yen
705,000	710,000	70,500	930,000	935,000	93,000	1,155,000	1,160,000	115,500
710,000	715,000	71,000	935,000	940,000	93,500	1,160,000	1,165,000	116,000
715,000	720,000	71,500	940,000	945,000	94,000	1,165,000	1,170,000	116,500
720,000	725,000	72,000	945,000	950,000	94,500	1,170,000	1,175,000	117,000
725,000	730,000	72,500	950,000	955,000	95,000	1,175,000	1,180,000	117,500
730,000	735,000	73,000	955,000	960,000	95,500	1,180,000	1,185,000	118,000
735,000	740,000	73,500	960,000	965,000	96,000	1,185,000	1,190,000	118,500
740,000	745,000	74,000	965,000	970,000	96,500	1,190,000	1,195,000	119,000
745,000	750,000	74,500	970,000	975,000	97,000	1,195,000	1,200,000	119,500
750,000	755,000	75,000	975,000	980,000	97,500	1,200,000	1,205,000	120,000
755,000	760,000	75,500	980,000	985,000	98,000	1,205,000	1,210,000	120,500
760,000	765,000	76,000	985,000	990,000	98,500	1,210,000	1,215,000	121,000
765,000	770,000	76,500	990,000	995,000	99,000	1,215,000	1,220,000	121,500
770,000	775,000	77,000	995,000	1,000,000	99,500	1,220,000	1,225,000	122,000
775,000	780,000	77,500	1,000,000	1,005,000	100,000	1,225,000	1,230,000	122,500
780,000	785,000	78,000	1,005,000	1,010,000	100,500	1,230,000	1,235,000	123,000
785,000	790,000	78,500	1,010,000	1,015,000	101,000	1,235,000	1,240,000	123,500
790,000	795,000	79,000	1,015,000	1,020,000	101,500	1,240,000	1,245,000	124,000
795,000	800,000	79,500	1,020,000	1,025,000	102,000	1,245,000	1,250,000	124,500
800,000	805,000	80,000	1,025,000	1,030,000	102,500	1,250,000	1,255,000	125,000
805,000	810,000	80,500	1,030,000	1,035,000	103,000	1,255,000	1,260,000	125,500
810,000	815,000	81,000	1,035,000	1,040,000	103,500	1,260,000	1,265,000	126,000
815,000	820,000	81,500	1,040,000	1,045,000	104,000	1,265,000	1,270,000	126,500
820,000	825,000	82,000	1,045,000	1,050,000	104,500	1,270,000	1,275,000	127,000
825,000	830,000	82,500	1,050,000	1,055,000	105,000	1,275,000	1,280,000	127,500
830,000	835,000	83,000	1,055,000	1,060,000	105,500	1,280,000	1,285,000	128,000
835,000	840,000	83,500	1,060,000	1,065,000	106,000	1,285,000	1,290,000	128,500
840,000	845,000	84,000	1,065,000	1,070,000	106,500	1,290,000	1,295,000	129,000
845,000	850,000	84,500	1,070,000	1,075,000	107,000	1,295,000	1,300,000	129,500
850,000	855,000	85,000	1,075,000	1,080,000	107,500	1,300,000	1,305,000	130,000
855,000	860,000	85,500	1,080,000	1,085,000	108,000	1,305,000	1,310,000	130,500
860,000	865,000	86,000	1,085,000	1,090,000	108,500	1,310,000	1,315,000	131,000
865,000	870,000	86,500	1,090,000	1,095,000	109,000	1,315,000	1,320,000	131,500
870,000	875,000	87,000	1,095,000	1,100,000	109,500	1,320,000	1,325,000	132,000
875,000	880,000	87,500	1,100,000	1,105,000	110,000	1,325,000	1,330,000	132,500
880,000	885,000	88,000	1,105,000	1,110,000	110,500	1,330,000	1,335,000	133,000
885,000	890,000	88,500	1,110,000	1,115,000	111,000	1,335,000	1,340,000	133,500
890,000	895,000	89,000	1,115,000	1,120,000	111,500	1,340,000	1,345,000	134,000
895,000	900,000	89,500	1,120,000	1,125,000	112,000	1,345,000	1,350,000	134,500
900,000	905,000	90,000	1,125,000	1,130,000	112,500	1,350,000	1,355,000	135,000
905,000	910,000	90,500	1,130,000	1,135,000	113,000	1,355,000	1,360,000	135,500
910,000	915,000	91,000	1,135,000	1,140,000	113,500	1,360,000	1,365,000	136,000
915,000	920,000	91,500	1,140,000	1,145,000	114,000	1,365,000	1,370,000	136,500
920,000	925,000	92,000	1,145,000	1,150,000	114,500	1,370,000	1,375,000	137,000
925,000	930,000	92,500	1,150,000	1,155,000	115,000	1,375,000	1,380,000	137,500
(4)
Taxable timber income	Amount of tax	Taxable timber income	Amount of tax	Taxable timber income	Amount of tax
At least	Less than	At least	Less than	At least	Less than
yen	yen	yen	yen	yen	yen	yen	yen	yen
1,380,000	1,385,000	138,000	1,605,000	1,610,000	163,100	1,830,000	1,835,000	191,200
1,385,000	1,390,000	138,500	1,610,000	1,615,000	163,700	1,835,000	1,840,000	191,800
1,390,000	1,395,000	139,000	1,615,000	1,620,000	164,300	1,840,000	1,845,000	192,500
1,395,000	1,400,000	139,500	1,620,000	1,625,000	165,000	1,845,000	1,850,000	193,100
1,400,000	1,405,000	140,000	1,625,000	1,630,000	165,600	1,850,000	1,855,000	193,700
1,405,000	1,410,000	140,500	1,630,000	1,635,000	166,200	1,855,000	1,860,000	194,300
1,410,000	1,415,000	141,000	1,635,000	1,640,000	166,800	1,860,000	1,865,000	195,000
1,415,000	1,420,000	141,500	1,640,000	1,645,000	167,500	1,865,000	1,870,000	195,600
1,420,000	1,425,000	142,000	1,645,000	1,650,000	168,100	1,870,000	1,875,000	196,200
1,425,000	1,430,000	142,500	1,650,000	1,655,000	168,700	1,875,000	1,880,000	196,800
1,430,000	1,435,000	143,000	1,655,000	1,660,000	169,300	1,880,000	1,885,000	197,500
1,435,000	1,440,000	143,500	1,660,000	1,665,000	170,000	1,885,000	1,890,000	198,100
1,440,000	1,445,000	144,000	1,665,000	1,670,000	170,600	1,890,000	1,895,000	198,700
1,445,000	1,450,000	144,500	1,670,000	1,675,000	171,200	1,895,000	1,900,000	199,300
1,450,000	1,455,000	145,000	1,675,000	1,680,000	171,800	1,900,000	1,905,000	200,000
1,455,000	1,460,000	145,500	1,680,000	1,685,000	172,500	1,905,000	1,910,000	200,600
1,460,000	1,465,000	146,000	1,685,000	1,690,000	173,100	1,910,000	1,915,000	201,200
1,465,000	1,470,000	146,500	1,690,000	1,695,000	173,700	1,915,000	1,920,000	201,800
1,470,000	1,475,000	147,000	1,695,000	1,700,000	174,300	1,920,000	1,925,000	202,500
1,475,000	1,480,000	147,500	1,700,000	1,705,000	175,000	1,925,000	1,930,000	203,100
1,480,000	1,485,000	148,000	1,705,000	1,710,000	175,600	1,930,000	1,935,000	203,700
1,485,000	1,490,000	148,500	1,710,000	1,715,000	176,200	1,935,000	1,940,000	204,300
1,490,000	1,495,000	149,000	1,715,000	1,720,000	176,800	1,940,000	1,945,000	205,000
1,495,000	1,500,000	149,500	1,720,000	1,725,000	177,500	1,945,000	1,950,000	205,600
1,500,000	1,505,000	150,000	1,725,000	1,730,000	178,100	1,950,000	1,955,000	206,200
1,505,000	1,510,000	150,600	1,730,000	1,735,000	178,700	1,955,000	1,960,000	206,800
1,510,000	1,515,000	151,200	1,735,000	1,740,000	179,300	1,960,000	1,965,000	207,500
1,515,000	1,520,000	151,800	1,740,000	1,745,000	180,000	1,965,000	1,970,000	208,100
1,520,000	1,525,000	152,500	1,745,000	1,750,000	180,600	1,970,000	1,975,000	208,700
1,525,000	1,530,000	153,100	1,750,000	1,755,000	181,200	1,975,000	1,980,000	209,300
1,530,000	1,535,000	153,700	1,755,000	1,760,000	181,800	1,980,000	1,985,000	210,000
1,535,000	1,540,000	154,300	1,760,000	1,765,000	182,500	1,985,000	1,990,000	210,600
1,540,000	1,545,000	155,000	1,765,000	1,770,000	183,100	1,990,000	1,995,000	211,200
1,545,000	1,550,000	155,600	1,770,000	1,775,000	183,700	1,995,000	2,000,000	211,800
1,550,000	1,555,000	156,200	1,775,000	1,780,000	184,300			
1,555,000	1,560,000	156,800	1,780,000	1,785,000	185,000	2,000,000	3,000,000	The amount calculated by multiplying the taxable timber income by 12.5%, less 37,500 yen
1,560,000	1,565,000	157,500	1,785,000	1,790,000	185,600		
1,565,000	1,570,000	158,100	1,790,000	1,795,000	186,200		
1,570,000	1,575,000	158,700	1,795,000	1,800,000	186,800		
1,575,000	1,580,000	159,300	1,800,000	1,805,000	187,500		
1,580,000	1,585,000	160,000	1,805,000	1,810,000	188,100	3,000,000	4,500,000	The amount calculated by multiplying the taxable timber income by 15%, less 112,500 yen
1,585,000	1,590,000	160,600	1,810,000	1,815,000	188,700		
1,590,000	1,595,000	161,200	1,815,000	1,820,000	189,300		
1,595,000	1,600,000	161,800	1,820,000	1,825,000	190,000		
1,600,000	1,605,000	162,500	1,825,000	1,830,000	190,600		
(5)
Taxable timber income	Amount of tax	Taxable timber income	Amount of tax	Taxable timber income	Amount of tax
At least	Less than	At least	Less than	At least	Less than
yen	yen		yen	yen		yen	yen	
4,500,000	5,000,000	The amount calculated by multiplying the taxable timber income by 16.5%, less 180,000 yen	17,500,000	20,000,000	The amount calculated by multiplying the taxable timber income by 35%, less 2,310,000 yen	100,000,000	150,000,000	The amount calculated by multiplying the taxable timber income by 60%, less 14,060,000 yen
5,000,000	6,000,000	The amount calculated by multiplying the taxable timber income by 17.5%, less 230,000 yen	20,000,000	25,000,000	The amount calculated by multiplying the taxable timber income by 39%, less 3,110,000 yen	150,000,000	200,000,000	The amount calculated by multiplying the taxable timber income by 61.2%, less 15,860,000 yen
6,000,000	7,500,000	The amount calculated by multiplying the taxable timber income by 19%, less 320,000 yen	25,000,000	30,000,000	The amount calculated by multiplying the taxable timber income by 43%, less 4,110,000 yen	200,000,000	225,000,000	The amount calculated by multiplying the taxable timber income by 65%, less 23,460,000 yen
7,500,000	10,000,000	The amount calculated by multiplying the taxable timber income by 22.2%, less 560,000 yen	30,000,000	35,000,000	The amount calculated by multiplying the taxable timber income by 46%, less 5,010,000 yen	225,000,000	300,000,000	The amount calculated by multiplying the taxable timber income by 66.2%, less 26,160,000 yen
10,000,000	12,500,000	The amount calculated by multiplying the taxable timber income by 25.5%, less 890,000 yen	35,000,000	40,000,000	The amount calculated by multiplying the taxable timber income by 47%, less 5,360,000 yen	300,000,000	325,000,000	The amount calculated by multiplying the taxable timber income by 70%, less 37,560,000 yen
12,500,000	15,000,000	The amount calculated by multiplying the taxable timber income by 28.7%, less 1,290,000 yen	40,000,000	50,000,000	The amount calculated by multiplying the taxable timber income by 50%, less 6,560,000 yen	325,000,000	400,000,000	The amount calculated by multiplying the taxable timber income by 71.2%, less 41,460,000 yen
15,000,000	17,500,000	The amount calculated by multiplying the taxable timber income by 32%, less 1,785,000 yen	50,000,000	100,000,000	The amount calculated by multiplying the taxable timber income by 55%, less 9,060,000 yen	400,000,000 yen or more	The amount calculated by multiplying the taxable timber income by 75%, less 56,660,000 yen
(Remarks)
To find the amount of tax 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 "Amount of tax" column of that row is the amount of tax sought.
<sup>machine translation, not official</sup>

## 附則別表第三（昭和４５年分の所得税に係る予定納税基準額の算出率の表）
<sup>suppl-3451-36/appdx-3 · https://japanlaw.org/ja/income-tax-act/suppl-3451-36/appdx-3 · https://japanlaw.org/l/340AC0000000033/suppl-3451-36/appdx-3</sup>

昭和４４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４４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	２５２千円未満	２５２千円未満	２５２千円未満	２７０千円未満	２８８千円未満	３０９千円未満	３２７千円未満	３４８千円未満	３７２千円未満
５０																	３７２	４１０
５５															３４８	４３０	４１０	５００
６０													３２７	４４０	４３０	５２０	５００	５９０
６５											３０９	４４０	４４０	５３０	５２０	８１０	５９０	９６０
７０									２８８	４３０	４４０	７６０	５３０	１，３４０	８１０	１，７６０	９６０	１，９９０
７５							２７０	１，３００	４３０	２，６７０	７６０	３，３９０	１，３４０	３，７１０	１，７６０	３，８８０	１，９９０	４，１７０
８０	２５２	４，１８０	２５２	４，３２０	２５２	４，６１０	１，３００	４，９００	２，６７０	５，２００	３，３９０	５，４１０	３，７１０	５，６２０	３，８８０	５，８２０	４，１７０	６，０４０
８５	４，１８０	６，９８０	４，３２０	７，２１０	４，６１０	７，６８０	４，９００	８，１００	５，２００	８，３００	５，４１０	８，５００	５，６２０	８，７００	５，８２０	８，９００	６，０４０	９，１００
９０	６，９８０	１２，８４０	７，２１０	１３，０４０	７，６８０	１３，４４０	８，１００	１３，８４０	８，３００	１４，２４０	８，５００	１４，６４０	８，７００	１５，０４０	８，９００	１５，４４０	９，１００	１５，８４０
９５	１２，８４０	１９，５３０	１３，０４０	１９，８７０	１３，４４０	２０，６００	１３，８４０	２１，２７０	１４，２４０	２１，９４０	１４，６４０	２２，６００	１５，０４０	２３，２７０	１５，４４０	２３，９４０	１５，８４０	２４，６００
９７	１９，５３０	８０，０００	１９，８７０	８０，０００	２０，６００	８０，０００	２１，２７０	８０，０００	２１，９４０	８０，０００	２２，６００	８０，０００	２３，２７０	８０，０００	２３，９４０	８０，０００	２４，６００	８０，０００
（注）
（一）　この表は、昭和４４年分の課税総所得金額等が８，０００万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４４年分の課税総所得金額等」とは、附則第五条第一項第二号（昭和四十五年分及び昭和四十六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４４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４４年分の課税総所得金額等が８，０００万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１８５万円を控除した金額が昭和４５年分の所得税に係る予定納税基準額である。
Rate to be applied to the amount of income tax on the taxable aggregate income and similar amount for 1969	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 1969
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 252 thousand yen	Less than 252 thousand yen	Less than 252 thousand yen	Less than 270 thousand yen	Less than 288 thousand yen	Less than 309 thousand yen	Less than 327 thousand yen	Less than 348 thousand yen	Less than 372 thousand yen
50																	372	410
55															348	430	410	500
60													327	440	430	520	500	590
65											309	440	440	530	520	810	590	960
70									288	430	440	760	530	1,340	810	1,760	960	1,990
75							270	1,300	430	2,670	760	3,390	1,340	3,710	1,760	3,880	1,990	4,170
80	252	4,180	252	4,320	252	4,610	1,300	4,900	2,670	5,200	3,390	5,410	3,710	5,620	3,880	5,820	4,170	6,040
85	4,180	6,980	4,320	7,210	4,610	7,680	4,900	8,100	5,200	8,300	5,410	8,500	5,620	8,700	5,820	8,900	6,040	9,100
90	6,980	12,840	7,210	13,040	7,680	13,440	8,100	13,840	8,300	14,240	8,500	14,640	8,700	15,040	8,900	15,440	9,100	15,840
95	12,840	19,530	13,040	19,870	13,440	20,600	13,840	21,270	14,240	21,940	14,640	22,600	15,040	23,270	15,440	23,940	15,840	24,600
97	19,530	80,000	19,870	80,000	20,600	80,000	21,270	80,000	21,940	80,000	22,600	80,000	23,270	80,000	23,940	80,000	24,600	80,000
(Note)
(i) This table applies to a person whose taxable aggregate income and similar amount for 1969 is less than 80,000,000 yen.
(ii) The terms used in this table are as follows:
(1) "Taxable aggregate income and similar amount for 1969" 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 Income Tax for 1970 and 1971) 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 1969.
(iii) For a person whose taxable aggregate income and similar amount for 1969 is 80,000,000 yen or more, the tax prepayment calculation base for income tax for 1970 is, without using this table, the amount arrived at when 1,850,000 yen is deducted from the amount set forth in Article 5, paragraph (1), item (i) of the Supplementary Provisions.
<sup>machine translation, not official</sup>

## 附則別表第四 削除
<sup>suppl-3451-36/appdx-4 · https://japanlaw.org/ja/income-tax-act/suppl-3451-36/appdx-4 · https://japanlaw.org/l/340AC0000000033/suppl-3451-36/appdx-4</sup>

## 附則別表第五（昭和４５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-3451-36/appdx-5 · https://japanlaw.org/ja/income-tax-act/suppl-3451-36/appdx-5 · https://japanlaw.org/l/340AC0000000033/suppl-3451-36/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
１，０００円未満	０	５０，０００	５１，０００	５，０００	１３７，０００	１３９，０００	１３，７００
１，０００	２，０００	１００	５１，０００	５２，０００	５，１００	１３９，０００	１４１，０００	１３，９００
２，０００	３，０００	２００	５２，０００	５３，０００	５，２００	１４１，０００	１４３，０００	１４，１００
３，０００	４，０００	３００	５３，０００	５４，０００	５，３００	１４３，０００	１４５，０００	１４，３００
４，０００	５，０００	４００	５４，０００	５５，０００	５，４００	１４５，０００	１４７，０００	１４，５００
５，０００	６，０００	５００	５５，０００	５６，０００	５，５００	１４７，０００	１４９，０００	１４，７００
６，０００	７，０００	６００	５６，０００	５７，０００	５，６００	１４９，０００	１５１，０００	１４，９００
７，０００	８，０００	７００	５７，０００	５８，０００	５，７００	１５１，０００	１５３，０００	１５，１００
８，０００	９，０００	８００	５８，０００	５９，０００	５，８００	１５３，０００	１５５，０００	１５，３００
９，０００	１０，０００	９００	５９，０００	６０，０００	５，９００	１５５，０００	１５７，０００	１５，５００
１０，０００	１１，０００	１，０００	６０，０００	６１，０００	６，０００	１５７，０００	１５９，０００	１５，７００
１１，０００	１２，０００	１，１００	６１，０００	６２，０００	６，１００	１５９，０００	１６１，０００	１５，９００
１２，０００	１３，０００	１，２００	６２，０００	６３，０００	６，２００	１６１，０００	１６３，０００	１６，１００
１３，０００	１４，０００	１，３００	６３，０００	６５，０００	６，３００	１６３，０００	１６５，０００	１６，３００
１４，０００	１５，０００	１，４００	６５，０００	６７，０００	６，５００	１６５，０００	１６７，０００	１６，５００
１５，０００	１６，０００	１，５００	６７，０００	６９，０００	６，７００	１６７，０００	１６９，０００	１６，７００
１６，０００	１７，０００	１，６００	６９，０００	７１，０００	６，９００	１６９，０００	１７１，０００	１６，９００
１７，０００	１８，０００	１，７００	７１，０００	７３，０００	７，１００	１７１，０００	１７３，０００	１７，１００
１８，０００	１９，０００	１，８００	７３，０００	７５，０００	７，３００	１７３，０００	１７５，０００	１７，３００
１９，０００	２０，０００	１，９００	７５，０００	７７，０００	７，５００	１７５，０００	１７７，０００	１７，５００
２０，０００	２１，０００	２，０００	７７，０００	７９，０００	７，７００	１７７，０００	１７９，０００	１７，７００
２１，０００	２２，０００	２，１００	７９，０００	８１，０００	７，９００	１７９，０００	１８１，０００	１７，９００
２２，０００	２３，０００	２，２００	８１，０００	８３，０００	８，１００	１８１，０００	１８３，０００	１８，１００
２３，０００	２４，０００	２，３００	８３，０００	８５，０００	８，３００	１８３，０００	１８５，０００	１８，３００
２４，０００	２５，０００	２，４００	８５，０００	８７，０００	８，５００	１８５，０００	１８７，０００	１８，５００
２５，０００	２６，０００	２，５００	８７，０００	８９，０００	８，７００	１８７，０００	１８９，０００	１８，７００
２６，０００	２７，０００	２，６００	８９，０００	９１，０００	８，９００	１８９，０００	１９１，０００	１８，９００
２７，０００	２８，０００	２，７００	９１，０００	９３，０００	９，１００	１９１，０００	１９３，０００	１９，１００
２８，０００	２９，０００	２，８００	９３，０００	９５，０００	９，３００	１９３，０００	１９５，０００	１９，３００
２９，０００	３０，０００	２，９００	９５，０００	９７，０００	９，５００	１９５，０００	１９８，０００	１９，５００
３０，０００	３１，０００	３，０００	９７，０００	９９，０００	９，７００	１９８，０００	２０１，０００	１９，８００
３１，０００	３２，０００	３，１００	９９，０００	１０１，０００	９，９００	２０１，０００	２０４，０００	２０，１００
３２，０００	３３，０００	３，２００	１０１，０００	１０３，０００	１０，１００	２０４，０００	２０７，０００	２０，４００
３３，０００	３４，０００	３，３００	１０３，０００	１０５，０００	１０，３００	２０７，０００	２１０，０００	２０，７００
３４，０００	３５，０００	３，４００	１０５，０００	１０７，０００	１０，５００	２１０，０００	２１３，０００	２１，０００
３５，０００	３６，０００	３，５００	１０７，０００	１０９，０００	１０，７００	２１３，０００	２１６，０００	２１，３００
３６，０００	３７，０００	３，６００	１０９，０００	１１１，０００	１０，９００	２１６，０００	２１９，０００	２１，６００
３７，０００	３８，０００	３，７００	１１１，０００	１１３，０００	１１，１００	２１９，０００	２２２，０００	２１，９００
３８，０００	３９，０００	３，８００	１１３，０００	１１５，０００	１１，３００	２２２，０００	２２５，０００	２２，２００
３９，０００	４０，０００	３，９００	１１５，０００	１１７，０００	１１，５００	２２５，０００	２２８，０００	２２，５００
４０，０００	４１，０００	４，０００	１１７，０００	１１９，０００	１１，７００	２２８，０００	２３１，０００	２２，８００
４１，０００	４２，０００	４，１００	１１９，０００	１２１，０００	１１，９００	２３１，０００	２３４，０００	２３，１００
４２，０００	４３，０００	４，２００	１２１，０００	１２３，０００	１２，１００	２３４，０００	２３７，０００	２３，４００
４３，０００	４４，０００	４，３００	１２３，０００	１２５，０００	１２，３００	２３７，０００	２４０，０００	２３，７００
４４，０００	４５，０００	４，４００	１２５，０００	１２７，０００	１２，５００	２４０，０００	２４３，０００	２４，０００
４５，０００	４６，０００	４，５００	１２７，０００	１２９，０００	１２，７００	２４３，０００	２４６，０００	２４，３００
４６，０００	４７，０００	４，６００	１２９，０００	１３１，０００	１２，９００	２４６，０００	２４９，０００	２４，６００
４７，０００	４８，０００	４，７００	１３１，０００	１３３，０００	１３，１００	２４９，０００	２５２，０００	２４，９００
４８，０００	４９，０００	４，８００	１３３，０００	１３５，０００	１３，３００	２５２，０００	２５５，０００	２５，２００
４９，０００	５０，０００	４，９００	１３５，０００	１３７，０００	１３，５００	２５５，０００	２５８，０００	２５，５００
（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	２５，８００	４１４，０００	４１８，０００	４４，２００	６１４，０００	６１８，０００	６９，６００
２６１，０００	２６４，０００	２６，１００	４１８，０００	４２２，０００	４４，７００	６１８，０００	６２２，０００	７０，２００
２６４，０００	２６７，０００	２６，４００	４２２，０００	４２６，０００	４５，２００	６２２，０００	６２６，０００	７０，８００
２６７，０００	２７０，０００	２６，７００	４２６，０００	４３０，０００	４５，７００	６２６，０００	６３０，０００	７１，４００
２７０，０００	２７３，０００	２７，０００	４３０，０００	４３４，０００	４６，２００	６３０，０００	６３４，０００	７２，０００
２７３，０００	２７６，０００	２７，３００	４３４，０００	４３８，０００	４６，７００	６３４，０００	６３８，０００	７２，６００
２７６，０００	２７９，０００	２７，６００	４３８，０００	４４２，０００	４７，２００	６３８，０００	６４２，０００	７３，２００
２７９，０００	２８２，０００	２７，９００	４４２，０００	４４６，０００	４７，７００	６４２，０００	６４６，０００	７３，８００
２８２，０００	２８５，０００	２８，２００	４４６，０００	４５０，０００	４８，２００	６４６，０００	６５０，０００	７４，４００
２８５，０００	２８８，０００	２８，５００	４５０，０００	４５４，０００	４８，７００	６５０，０００	６５５，０００	７５，０００
２８８，０００	２９１，０００	２８，８００	４５４，０００	４５８，０００	４９，２００	６５５，０００	６６０，０００	７５，７００
２９１，０００	２９４，０００	２９，１００	４５８，０００	４６２，０００	４９，７００	６６０，０００	６６５，０００	７６，５００
２９４，０００	２９７，０００	２９，４００	４６２，０００	４６６，０００	５０，２００	６６５，０００	６７０，０００	７７，２００
２９７，０００	３００，０００	２９，７００	４６６，０００	４７０，０００	５０，７００	６７０，０００	６７５，０００	７８，０００
３００，０００	３０３，０００	３０，０００	４７０，０００	４７４，０００	５１，２００	６７５，０００	６８０，０００	７８，７００
３０３，０００	３０６，０００	３０，３００	４７４，０００	４７８，０００	５１，７００	６８０，０００	６８５，０００	７９，５００
３０６，０００	３０９，０００	３０，７００	４７８，０００	４８２，０００	５２，２００	６８５，０００	６９０，０００	８０，２００
３０９，０００	３１２，０００	３１，１００	４８２，０００	４８６，０００	５２，７００	６９０，０００	６９５，０００	８１，０００
３１２，０００	３１５，０００	３１，５００	４８６，０００	４９０，０００	５３，２００	６９５，０００	７００，０００	８１，７００
３１５，０００	３１８，０００	３１，８００	４９０，０００	４９４，０００	５３，７００	７００，０００	７０５，０００	８２，５００
３１８，０００	３２１，０００	３２，２００	４９４，０００	４９８，０００	５４，２００	７０５，０００	７１０，０００	８３，２００
３２１，０００	３２４，０００	３２，６００	４９８，０００	５０２，０００	５４，７００	７１０，０００	７１５，０００	８４，０００
３２４，０００	３２７，０００	３３，０００	５０２，０００	５０６，０００	５５，２００	７１５，０００	７２０，０００	８４，７００
３２７，０００	３３０，０００	３３，３００	５０６，０００	５１０，０００	５５，７００	７２０，０００	７２５，０００	８５，５００
３３０，０００	３３３，０００	３３，７００	５１０，０００	５１４，０００	５６，２００	７２５，０００	７３０，０００	８６，２００
３３３，０００	３３６，０００	３４，１００	５１４，０００	５１８，０００	５６，７００	７３０，０００	７３５，０００	８７，０００
３３６，０００	３３９，０００	３４，５００	５１８，０００	５２２，０００	５７，２００	７３５，０００	７４０，０００	８７，７００
３３９，０００	３４２，０００	３４，８００	５２２，０００	５２６，０００	５７，７００	７４０，０００	７４５，０００	８８，５００
３４２，０００	３４５，０００	３５，２００	５２６，０００	５３０，０００	５８，２００	７４５，０００	７５０，０００	８９，２００
３４５，０００	３４８，０００	３５，６００	５３０，０００	５３４，０００	５８，７００	７５０，０００	７５５，０００	９０，０００
３４８，０００	３５１，０００	３６，０００	５３４，０００	５３８，０００	５９，２００	７５５，０００	７６０，０００	９０，７００
３５１，０００	３５４，０００	３６，３００	５３８，０００	５４２，０００	５９，７００	７６０，０００	７６５，０００	９１，５００
３５４，０００	３５７，０００	３６，７００	５４２，０００	５４６，０００	６０，２００	７６５，０００	７７０，０００	９２，２００
３５７，０００	３６０，０００	３７，１００	５４６，０００	５５０，０００	６０，７００	７７０，０００	７７５，０００	９３，０００
３６０，０００	３６３，０００	３７，５００	５５０，０００	５５４，０００	６１，２００	７７５，０００	７８０，０００	９３，７００
３６３，０００	３６６，０００	３７，８００	５５４，０００	５５８，０００	６１，７００	７８０，０００	７８５，０００	９４，５００
３６６，０００	３６９，０００	３８，２００	５５８，０００	５６２，０００	６２，２００	７８５，０００	７９０，０００	９５，２００
３６９，０００	３７２，０００	３８，６００	５６２，０００	５６６，０００	６２，７００	７９０，０００	７９５，０００	９６，０００
３７２，０００	３７５，０００	３９，０００	５６６，０００	５７０，０００	６３，２００	７９５，０００	８００，０００	９６，７００
３７５，０００	３７８，０００	３９，３００	５７０，０００	５７４，０００	６３，７００	８００，０００	８０５，０００	９７，５００
３７８，０００	３８１，０００	３９，７００	５７４，０００	５７８，０００	６４，２００	８０５，０００	８１０，０００	９８，２００
３８１，０００	３８４，０００	４０，１００	５７８，０００	５８２，０００	６４，７００	８１０，０００	８１５，０００	９９，０００
３８４，０００	３８７，０００	４０，５００	５８２，０００	５８６，０００	６５，２００	８１５，０００	８２０，０００	９９，７００
３８７，０００	３９０，０００	４０，８００	５８６，０００	５９０，０００	６５，７００	８２０，０００	８２５，０００	１００，５００
３９０，０００	３９４，０００	４１，２００	５９０，０００	５９４，０００	６６，２００	８２５，０００	８３０，０００	１０１，２００
３９４，０００	３９８，０００	４１，７００	５９４，０００	５９８，０００	６６，７００	８３０，０００	８３５，０００	１０２，０００
３９８，０００	４０２，０００	４２，２００	５９８，０００	６０２，０００	６７，２００	８３５，０００	８４０，０００	１０２，７００
４０２，０００	４０６，０００	４２，７００	６０２，０００	６０６，０００	６７，８００	８４０，０００	８４５，０００	１０３，５００
４０６，０００	４１０，０００	４３，２００	６０６，０００	６１０，０００	６８，４００	８４５，０００	８５０，０００	１０４，２００
４１０，０００	４１４，０００	４３，７００	６１０，０００	６１４，０００	６９，０００	８５０，０００	８５５，０００	１０５，０００
（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	円
８５５，０００	８６０，０００	１０５，７００	１，１０５，０００	１，１１０，０００	１４７，３００	１，３５５，０００	１，３６０，０００	１９３，４００
８６０，０００	８６５，０００	１０６，５００	１，１１０，０００	１，１１５，０００	１４８，２００	１，３６０，０００	１，３６５，０００	１９４，４００
８６５，０００	８７０，０００	１０７，２００	１，１１５，０００	１，１２０，０００	１４９，１００	１，３６５，０００	１，３７０，０００	１９５，３００
８７０，０００	８７５，０００	１０８，０００	１，１２０，０００	１，１２５，０００	１５０，０００	１，３７０，０００	１，３７５，０００	１９６，３００
８７５，０００	８８０，０００	１０８，７００	１，１２５，０００	１，１３０，０００	１５０，８００	１，３７５，０００	１，３８０，０００	１９７，２００
８８０，０００	８８５，０００	１０９，５００	１，１３０，０００	１，１３５，０００	１５１，７００	１，３８０，０００	１，３８５，０００	１９８，２００
８８５，０００	８９０，０００	１１０，２００	１，１３５，０００	１，１４０，０００	１５２，６００	１，３８５，０００	１，３９０，０００	１９９，１００
８９０，０００	８９５，０００	１１１，０００	１，１４０，０００	１，１４５，０００	１５３，５００	１，３９０，０００	１，３９５，０００	２００，１００
８９５，０００	９００，０００	１１１，７００	１，１４５，０００	１，１５０，０００	１５４，３００	１，３９５，０００	１，４００，０００	２０１，０００
９００，０００	９０５，０００	１１２，５００	１，１５０，０００	１，１５５，０００	１５５，２００	１，４００，０００	１，４０５，０００	２０２，０００
９０５，０００	９１０，０００	１１３，３００	１，１５５，０００	１，１６０，０００	１５６，１００	１，４０５，０００	１，４１０，０００	２０２，９００
９１０，０００	９１５，０００	１１４，１００	１，１６０，０００	１，１６５，０００	１５７，０００	１，４１０，０００	１，４１５，０００	２０３，９００
９１５，０００	９２０，０００	１１４，９００	１，１６５，０００	１，１７０，０００	１５７，８００	１，４１５，０００	１，４２０，０００	２０４，８００
９２０，０００	９２５，０００	１１５，８００	１，１７０，０００	１，１７５，０００	１５８，７００	１，４２０，０００	１，４２５，０００	２０５，８００
９２５，０００	９３０，０００	１１６，６００	１，１７５，０００	１，１８０，０００	１５９，６００	１，４２５，０００	１，４３０，０００	２０６，７００
９３０，０００	９３５，０００	１１７，４００	１，１８０，０００	１，１８５，０００	１６０，５００	１，４３０，０００	１，４３５，０００	２０７，７００
９３５，０００	９４０，０００	１１８，２００	１，１８５，０００	１，１９０，０００	１６１，３００	１，４３５，０００	１，４４０，０００	２０８，６００
９４０，０００	９４５，０００	１１９，１００	１，１９０，０００	１，１９５，０００	１６２，２００	１，４４０，０００	１，４４５，０００	２０９，６００
９４５，０００	９５０，０００	１１９，９００	１，１９５，０００	１，２００，０００	１６３，１００	１，４４５，０００	１，４５０，０００	２１０，５００
９５０，０００	９５５，０００	１２０，７００	１，２００，０００	１，２０５，０００	１６４，０００	１，４５０，０００	１，４５５，０００	２１１，５００
９５５，０００	９６０，０００	１２１，５００	１，２０５，０００	１，２１０，０００	１６４，９００	１，４５５，０００	１，４６０，０００	２１２，４００
９６０，０００	９６５，０００	１２２，４００	１，２１０，０００	１，２１５，０００	１６５，９００	１，４６０，０００	１，４６５，０００	２１３，４００
９６５，０００	９７０，０００	１２３，２００	１，２１５，０００	１，２２０，０００	１６６，８００	１，４６５，０００	１，４７０，０００	２１４，３００
９７０，０００	９７５，０００	１２４，０００	１，２２０，０００	１，２２５，０００	１６７，８００	１，４７０，０００	１，４７５，０００	２１５，３００
９７５，０００	９８０，０００	１２４，８００	１，２２５，０００	１，２３０，０００	１６８，７００	１，４７５，０００	１，４８０，０００	２１６，２００
９８０，０００	９８５，０００	１２５，７００	１，２３０，０００	１，２３５，０００	１６９，７００	１，４８０，０００	１，４８５，０００	２１７，２００
９８５，０００	９９０，０００	１２６，５００	１，２３５，０００	１，２４０，０００	１７０，６００	１，４８５，０００	１，４９０，０００	２１８，１００
９９０，０００	９９５，０００	１２７，３００	１，２４０，０００	１，２４５，０００	１７１，６００	１，４９０，０００	１，４９５，０００	２１９，１００
９９５，０００	１，０００，０００	１２８，１００	１，２４５，０００	１，２５０，０００	１７２，５００	１，４９５，０００	１，５００，０００	２２０，０００
１，０００，０００	１，００５，０００	１２９，０００	１，２５０，０００	１，２５５，０００	１７３，５００	１，５００，０００	１，５０５，０００	２２１，０００
１，００５，０００	１，０１０，０００	１２９，８００	１，２５５，０００	１，２６０，０００	１７４，４００	１，５０５，０００	１，５１０，０００	２２２，１００
１，０１０，０００	１，０１５，０００	１３０，７００	１，２６０，０００	１，２６５，０００	１７５，４００	１，５１０，０００	１，５１５，０００	２２３，２００
１，０１５，０００	１，０２０，０００	１３１，６００	１，２６５，０００	１，２７０，０００	１７６，３００	１，５１５，０００	１，５２０，０００	２２４，３００
１，０２０，０００	１，０２５，０００	１３２，５００	１，２７０，０００	１，２７５，０００	１７７，３００	１，５２０，０００	１，５２５，０００	２２５，４００
１，０２５，０００	１，０３０，０００	１３３，３００	１，２７５，０００	１，２８０，０００	１７８，２００	１，５２５，０００	１，５３０，０００	２２６，５００
１，０３０，０００	１，０３５，０００	１３４，２００	１，２８０，０００	１，２８５，０００	１７９，２００	１，５３０，０００	１，５３５，０００	２２７，６００
１，０３５，０００	１，０４０，０００	１３５，１００	１，２８５，０００	１，２９０，０００	１８０，１００	１，５３５，０００	１，５４０，０００	２２８，７００
１，０４０，０００	１，０４５，０００	１３６，０００	１，２９０，０００	１，２９５，０００	１８１，１００	１，５４０，０００	１，５４５，０００	２２９，８００
１，０４５，０００	１，０５０，０００	１３６，８００	１，２９５，０００	１，３００，０００	１８２，０００	１，５４５，０００	１，５５０，０００	２３０，９００
１，０５０，０００	１，０５５，０００	１３７，７００	１，３００，０００	１，３０５，０００	１８３，０００	１，５５０，０００	１，５５５，０００	２３２，１００
１，０５５，０００	１，０６０，０００	１３８，６００	１，３０５，０００	１，３１０，０００	１８３，９００	１，５５５，０００	１，５６０，０００	２３３，２００
１，０６０，０００	１，０６５，０００	１３９，５００	１，３１０，０００	１，３１５，０００	１８４，９００	１，５６０，０００	１，５６５，０００	２３４，３００
１，０６５，０００	１，０７０，０００	１４０，３００	１，３１５，０００	１，３２０，０００	１８５，８００	１，５６５，０００	１，５７０，０００	２３５，４００
１，０７０，０００	１，０７５，０００	１４１，２００	１，３２０，０００	１，３２５，０００	１８６，８００	１，５７０，０００	１，５７５，０００	２３６，５００
１，０７５，０００	１，０８０，０００	１４２，１００	１，３２５，０００	１，３３０，０００	１８７，７００	１，５７５，０００	１，５８０，０００	２３７，６００
１，０８０，０００	１，０８５，０００	１４３，０００	１，３３０，０００	１，３３５，０００	１８８，７００	１，５８０，０００	１，５８５，０００	２３８，７００
１，０８５，０００	１，０９０，０００	１４３，８００	１，３３５，０００	１，３４０，０００	１８９，６００	１，５８５，０００	１，５９０，０００	２３９，８００
１，０９０，０００	１，０９５，０００	１４４，７００	１，３４０，０００	１，３４５，０００	１９０，６００	１，５９０，０００	１，５９５，０００	２４０，９００
１，０９５，０００	１，１００，０００	１４５，６００	１，３４５，０００	１，３５０，０００	１９１，５００	１，５９５，０００	１，６００，０００	２４２，０００
１，１００，０００	１，１０５，０００	１４６，５００	１，３５０，０００	１，３５５，０００	１９２，５００	１，６００，０００	１，６０５，０００	２４３，２００
（四）
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	
１，６０５，０００	１，６１０，０００	２４４，３００	１，８０５，０００	１，８１０，０００	２８８，７００	２，０００，０００	２，５００，０００	課税給与所得金額に２５．５％を乗じて算出した金額から１７８，０００円を控除した金額
１，６１０，０００	１，６１５，０００	２４５，４００	１，８１０，０００	１，８１５，０００	２８９，８００		
１，６１５，０００	１，６２０，０００	２４６，５００	１，８１５，０００	１，８２０，０００	２９０，９００		
１，６２０，０００	１，６２５，０００	２４７，６００	１，８２０，０００	１，８２５，０００	２９２，０００		
１，６２５，０００	１，６３０，０００	２４８，７００	１，８２５，０００	１，８３０，０００	２９３，１００		
１，６３０，０００	１，６３５，０００	２４９，８００	１，８３０，０００	１，８３５，０００	２９４，２００	２，５００，０００	３，０００，０００	課税給与所得金額に２８．７％を乗じて算出した金額から２５８，０００円を控除した金額
１，６３５，０００	１，６４０，０００	２５０，９００	１，８３５，０００	１，８４０，０００	２９５，３００		
１，６４０，０００	１，６４５，０００	２５２，０００	１，８４０，０００	１，８４５，０００	２９６，４００		
１，６４５，０００	１，６５０，０００	２５３，１００	１，８４５，０００	１，８５０，０００	２９７，５００		
１，６５０，０００	１，６５５，０００	２５４，３００	１，８５０，０００	１，８５５，０００	２９８，７００		
１，６５５，０００	１，６６０，０００	２５５，４００	１，８５５，０００	１，８６０，０００	２９９，８００	３，０００，０００	３，５００，０００	課税給与所得金額に３２％を乗じて算出した金額から３５７，０００円を控除した金額
１，６６０，０００	１，６６５，０００	２５６，５００	１，８６０，０００	１，８６５，０００	３００，９００		
１，６６５，０００	１，６７０，０００	２５７，６００	１，８６５，０００	１，８７０，０００	３０２，０００		
１，６７０，０００	１，６７５，０００	２５８，７００	１，８７０，０００	１，８７５，０００	３０３，１００		
１，６７５，０００	１，６８０，０００	２５９，８００	１，８７５，０００	１，８８０，０００	３０４，２００		
１，６８０，０００	１，６８５，０００	２６０，９００	１，８８０，０００	１，８８５，０００	３０５，３００	３，５００，０００	４，０００，０００	課税給与所得金額に３５％を乗じて算出した金額から４６２，０００円を控除した金額
１，６８５，０００	１，６９０，０００	２６２，０００	１，８８５，０００	１，８９０，０００	３０６，４００		
１，６９０，０００	１，６９５，０００	２６３，１００	１，８９０，０００	１，８９５，０００	３０７，５００		
１，６９５，０００	１，７００，０００	２６４，２００	１，８９５，０００	１，９００，０００	３０８，６００		
１，７００，０００	１，７０５，０００	２６５，４００	１，９００，０００	１，９０５，０００	３０９，８００		
１，７０５，０００	１，７１０，０００	２６６，５００	１，９０５，０００	１，９１０，０００	３１０，９００	４，０００，０００	４，３５４，０００	課税給与所得金額に３９％を乗じて算出した金額から６２２，０００円を控除した金額
１，７１０，０００	１，７１５，０００	２６７，６００	１，９１０，０００	１，９１５，０００	３１２，０００		
１，７１５，０００	１，７２０，０００	２６８，７００	１，９１５，０００	１，９２０，０００	３１３，１００		
１，７２０，０００	１，７２５，０００	２６９，８００	１，９２０，０００	１，９２５，０００	３１４，２００		
１，７２５，０００	１，７３０，０００	２７０，９００	１，９２５，０００	１，９３０，０００	３１５，３００		
１，７３０，０００	１，７３５，０００	２７２，０００	１，９３０，０００	１，９３５，０００	３１６，４００	４，３５４，０００円	１，０７６，０００円
１，７３５，０００	１，７４０，０００	２７３，１００	１，９３５，０００	１，９４０，０００	３１７，５００		
１，７４０，０００	１，７４５，０００	２７４，２００	１，９４０，０００	１，９４５，０００	３１８，６００		
１，７４５，０００	１，７５０，０００	２７５，３００	１，９４５，０００	１，９５０，０００	３１９，７００		
１，７５０，０００	１，７５５，０００	２７６，５００	１，９５０，０００	１，９５５，０００	３２０，９００		
１，７５５，０００	１，７６０，０００	２７７，６００	１，９５５，０００	１，９６０，０００	３２２，０００		
１，７６０，０００	１，７６５，０００	２７８，７００	１，９６０，０００	１，９６５，０００	３２３，１００		
１，７６５，０００	１，７７０，０００	２７９，８００	１，９６５，０００	１，９７０，０００	３２４，２００		
１，７７０，０００	１，７７５，０００	２８０，９００	１，９７０，０００	１，９７５，０００	３２５，３００		
１，７７５，０００	１，７８０，０００	２８２，０００	１，９７５，０００	１，９８０，０００	３２６，４００		
１，７８０，０００	１，７８５，０００	２８３，１００	１，９８０，０００	１，９８５，０００	３２７，５００		
１，７８５，０００	１，７９０，０００	２８４，２００	１，９８５，０００	１，９９０，０００	３２８，６００		
１，７９０，０００	１，７９５，０００	２８５，３００	１，９９０，０００	１，９９５，０００	３２９，７００		
１，７９５，０００	１，８００，０００	２８６，４００	１，９９５，０００	２，０００，０００	３３０，８００		
１，８００，０００	１，８０５，０００	２８７，６００					
（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（昭和四十五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９７，５００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、１３７，５００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９７，５００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、１３７，５００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２，０００，０００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
３２３，１２５円未満	１７８，５００円未満	４２０，０００	４２２，０００	２５６，０００	５２０，０００	５２２，０００	３３６，０００
３２３，１２５	３２４，０００	１７８，５００	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
４０８，０００	４１０，０００	２４６，４００	５０８，０００	５１０，０００	３２６，４００	６０８，０００	６１０，０００	４０６，４００
４１０，０００	４１２，０００	２４８，０００	５１０，０００	５１２，０００	３２８，０００	６１０，０００	６１２，０００	４０８，０００
４１２，０００	４１４，０００	２４９，６００	５１２，０００	５１４，０００	３２９，６００	６１２，０００	６１４，０００	４０９，６００
４１４，０００	４１６，０００	２５１，２００	５１４，０００	５１６，０００	３３１，２００	６１４，０００	６１６，０００	４１１，２００
４１６，０００	４１８，０００	２５２，８００	５１６，０００	５１８，０００	３３２，８００	６１６，０００	６１８，０００	４１２，８００
４１８，０００	４２０，０００	２５４，４００	５１８，０００	５２０，０００	３３４，４００	６１８，０００	６２０，０００	４１４，４００
（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
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	６４１，６００
７０４，０００	７０６，０００	４８３，２００	８０４，０００	８０６，０００	５６３，２００	９０４，０００	９０６，０００	６４３，２００
７０６，０００	７０８，０００	４８４，８００	８０６，０００	８０８，０００	５６４，８００	９０６，０００	９０８，０００	６４４，８５０
７０８，０００	７１０，０００	４８６，４００	８０８，０００	８１０，０００	５６６，４００	９０８，０００	９１０，０００	６４６，４５０
７１０，０００	７１２，０００	４８８，０００	８１０，０００	８１２，０００	５６８，０００	９１０，０００	９１２，０００	６４８，１００
７１２，０００	７１４，０００	４８９，６００	８１２，０００	８１４，０００	５６９，６００	９１２，０００	９１４，０００	６４９，７００
７１４，０００	７１６，０００	４９１，２００	８１４，０００	８１６，０００	５７１，２００	９１４，０００	９１６，０００	６５１，３００
７１６，０００	７１８，０００	４９２，８００	８１６，０００	８１８，０００	５７２，８００	９１６，０００	９１８，０００	６５２，９５０
７１８，０００	７２０，０００	４９４，４００	８１８，０００	８２０，０００	５７４，４００	９１８，０００	９２０，０００	６５４，５５０
（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
９２０，０００	９２２，０００	６５６，２００	９９０，０００	９９２，０００	７１２，９００	１，０６０，０００	１，０６２，０００	７６９，６００
９２２，０００	９２４，０００	６５７，８００	９９２，０００	９９４，０００	７１４，５００	１，０６２，０００	１，０６４，０００	７７１，２００
９２４，０００	９２６，０００	６５９，４００	９９４，０００	９９６，０００	７１６，１００	１，０６４，０００	１，０６６，０００	７７２，８００
９２６，０００	９２８，０００	６６１，０５０	９９６，０００	９９８，０００	７１７，７５０	１，０６６，０００	１，０６８，０００	７７４，４５０
９２８，０００	９３０，０００	６６２，６５０	９９８，０００	１，０００，０００	７１９，３５０	１，０６８，０００	１，０７０，０００	７７６，０５０
９３０，０００	９３２，０００	６６４，３００	１，０００，０００	１，００２，０００	７２１，０００	１，０７０，０００	１，０７２，０００	７７７，７００
９３２，０００	９３４，０００	６６５，９００	１，００２，０００	１，００４，０００	７２２，６００	１，０７２，０００	１，０７４，０００	７７９，３００
９３４，０００	９３６，０００	６６７，５００	１，００４，０００	１，００６，０００	７２４，２００	１，０７４，０００	１，０７６，０００	７８０，９００
９３６，０００	９３８，０００	６６９，１５０	１，００６，０００	１，００８，０００	７２５，８５０	１，０７６，０００	１，０７８，０００	７８２，５５０
９３８，０００	９４０，０００	６７０，７５０	１，００８，０００	１，０１０，０００	７２７，４５０	１，０７８，０００	１，０８０，０００	７８４，１５０
９４０，０００	９４２，０００	６７２，４００	１，０１０，０００	１，０１２，０００	７２９，１００	１，０８０，０００	１，０８２，０００	７８５，８００
９４２，０００	９４４，０００	６７４，０００	１，０１２，０００	１，０１４，０００	７３０，７００	１，０８２，０００	１，０８４，０００	７８７，４００
９４４，０００	９４６，０００	６７５，６００	１，０１４，０００	１，０１６，０００	７３２，３００	１，０８４，０００	１，０８６，０００	７８９，０００
９４６，０００	９４８，０００	６７７，２５０	１，０１６，０００	１，０１８，０００	７３３，９５０	１，０８６，０００	１，０８８，０００	７９０，６５０
９４８，０００	９５０，０００	６７８，８５０	１，０１８，０００	１，０２０，０００	７３５，５５０	１，０８８，０００	１，０９０，０００	７９２，２５０
９５０，０００	９５２，０００	６８０，５００	１，０２０，０００	１，０２２，０００	７３７，２００	１，０９０，０００	１，０９２，０００	７９３，９００
９５２，０００	９５４，０００	６８２，１００	１，０２２，０００	１，０２４，０００	７３８，８００	１，０９２，０００	１，０９４，０００	７９５，５００
９５４，０００	９５６，０００	６８３，７００	１，０２４，０００	１，０２６，０００	７４０，４００	１，０９４，０００	１，０９６，０００	７９７，１００
９５６，０００	９５８，０００	６８５，３５０	１，０２６，０００	１，０２８，０００	７４２，０５０	１，０９６，０００	１，０９８，０００	７９８，７５０
９５８，０００	９６０，０００	６８６，９５０	１，０２８，０００	１，０３０，０００	７４３，６５０	１，０９８，０００	１，１００，０００	８００，３５０
９６０，０００	９６２，０００	６８８，６００	１，０３０，０００	１，０３２，０００	７４５，３００	１，１００，０００	２，１００，０００	給与等の金額に９１％を乗じて算出した金額から１９９，０００円を控除した金額
９６２，０００	９６４，０００	６９０，２００	１，０３２，０００	１，０３４，０００	７４６，９００		
９６４，０００	９６６，０００	６９１，８００	１，０３４，０００	１，０３６，０００	７４８，５００		
９６６，０００	９６８，０００	６９３，４５０	１，０３６，０００	１，０３８，０００	７５０，１５０		
９６８，０００	９７０，０００	６９５，０５０	１，０３８，０００	１，０４０，０００	７５１，７５０		
９７０，０００	９７２，０００	６９６，７００	１，０４０，０００	１，０４２，０００	７５３，４００	２，１００，０００	４，１００，０００	給与等の金額に９６％を乗じて算出した金額から３０４，０００円を控除した金額
９７２，０００	９７４，０００	６９８，３００	１，０４２，０００	１，０４４，０００	７５５，０００		
９７４，０００	９７６，０００	６９９，９００	１，０４４，０００	１，０４６，０００	７５６，６００		
９７６，０００	９７８，０００	７０１，５５０	１，０４６，０００	１，０４８，０００	７５８，２５０		
９７８，０００	９８０，０００	７０３，１５０	１，０４８，０００	１，０５０，０００	７５９，８５０		
９８０，０００	９８２，０００	７０４，８００	１，０５０，０００	１，０５２，０００	７６１，５００	４，１００，０００円以上	給与等の金額から４６８，０００円を控除した金額
９８２，０００	９８４，０００	７０６，４００	１，０５２，０００	１，０５４，０００	７６３，１００	
９８４，０００	９８６，０００	７０８，０００	１，０５４，０００	１，０５６，０００	７６４，７００	
９８６，０００	９８８，０００	７０９，６５０	１，０５６，０００	１，０５８，０００	７６６，３５０	
９８８，０００	９９０，０００	７１１，２５０	１，０５８，０００	１，０６０，０００	７６７，９５０	
（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 1,000 yen	0	50,000	51,000	5,000	137,000	139,000	13,700
1,000	2,000	100	51,000	52,000	5,100	139,000	141,000	13,900
2,000	3,000	200	52,000	53,000	5,200	141,000	143,000	14,100
3,000	4,000	300	53,000	54,000	5,300	143,000	145,000	14,300
4,000	5,000	400	54,000	55,000	5,400	145,000	147,000	14,500
5,000	6,000	500	55,000	56,000	5,500	147,000	149,000	14,700
6,000	7,000	600	56,000	57,000	5,600	149,000	151,000	14,900
7,000	8,000	700	57,000	58,000	5,700	151,000	153,000	15,100
8,000	9,000	800	58,000	59,000	5,800	153,000	155,000	15,300
9,000	10,000	900	59,000	60,000	5,900	155,000	157,000	15,500
10,000	11,000	1,000	60,000	61,000	6,000	157,000	159,000	15,700
11,000	12,000	1,100	61,000	62,000	6,100	159,000	161,000	15,900
12,000	13,000	1,200	62,000	63,000	6,200	161,000	163,000	16,100
13,000	14,000	1,300	63,000	65,000	6,300	163,000	165,000	16,300
14,000	15,000	1,400	65,000	67,000	6,500	165,000	167,000	16,500
15,000	16,000	1,500	67,000	69,000	6,700	167,000	169,000	16,700
16,000	17,000	1,600	69,000	71,000	6,900	169,000	171,000	16,900
17,000	18,000	1,700	71,000	73,000	7,100	171,000	173,000	17,100
18,000	19,000	1,800	73,000	75,000	7,300	173,000	175,000	17,300
19,000	20,000	1,900	75,000	77,000	7,500	175,000	177,000	17,500
20,000	21,000	2,000	77,000	79,000	7,700	177,000	179,000	17,700
21,000	22,000	2,100	79,000	81,000	7,900	179,000	181,000	17,900
22,000	23,000	2,200	81,000	83,000	8,100	181,000	183,000	18,100
23,000	24,000	2,300	83,000	85,000	8,300	183,000	185,000	18,300
24,000	25,000	2,400	85,000	87,000	8,500	185,000	187,000	18,500
25,000	26,000	2,500	87,000	89,000	8,700	187,000	189,000	18,700
26,000	27,000	2,600	89,000	91,000	8,900	189,000	191,000	18,900
27,000	28,000	2,700	91,000	93,000	9,100	191,000	193,000	19,100
28,000	29,000	2,800	93,000	95,000	9,300	193,000	195,000	19,300
29,000	30,000	2,900	95,000	97,000	9,500	195,000	198,000	19,500
30,000	31,000	3,000	97,000	99,000	9,700	198,000	201,000	19,800
31,000	32,000	3,100	99,000	101,000	9,900	201,000	204,000	20,100
32,000	33,000	3,200	101,000	103,000	10,100	204,000	207,000	20,400
33,000	34,000	3,300	103,000	105,000	10,300	207,000	210,000	20,700
34,000	35,000	3,400	105,000	107,000	10,500	210,000	213,000	21,000
35,000	36,000	3,500	107,000	109,000	10,700	213,000	216,000	21,300
36,000	37,000	3,600	109,000	111,000	10,900	216,000	219,000	21,600
37,000	38,000	3,700	111,000	113,000	11,100	219,000	222,000	21,900
38,000	39,000	3,800	113,000	115,000	11,300	222,000	225,000	22,200
39,000	40,000	3,900	115,000	117,000	11,500	225,000	228,000	22,500
40,000	41,000	4,000	117,000	119,000	11,700	228,000	231,000	22,800
41,000	42,000	4,100	119,000	121,000	11,900	231,000	234,000	23,100
42,000	43,000	4,200	121,000	123,000	12,100	234,000	237,000	23,400
43,000	44,000	4,300	123,000	125,000	12,300	237,000	240,000	23,700
44,000	45,000	4,400	125,000	127,000	12,500	240,000	243,000	24,000
45,000	46,000	4,500	127,000	129,000	12,700	243,000	246,000	24,300
46,000	47,000	4,600	129,000	131,000	12,900	246,000	249,000	24,600
47,000	48,000	4,700	131,000	133,000	13,100	249,000	252,000	24,900
48,000	49,000	4,800	133,000	135,000	13,300	252,000	255,000	25,200
49,000	50,000	4,900	135,000	137,000	13,500	255,000	258,000	25,500
(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	25,800	414,000	418,000	44,200	614,000	618,000	69,600
261,000	264,000	26,100	418,000	422,000	44,700	618,000	622,000	70,200
264,000	267,000	26,400	422,000	426,000	45,200	622,000	626,000	70,800
267,000	270,000	26,700	426,000	430,000	45,700	626,000	630,000	71,400
270,000	273,000	27,000	430,000	434,000	46,200	630,000	634,000	72,000
273,000	276,000	27,300	434,000	438,000	46,700	634,000	638,000	72,600
276,000	279,000	27,600	438,000	442,000	47,200	638,000	642,000	73,200
279,000	282,000	27,900	442,000	446,000	47,700	642,000	646,000	73,800
282,000	285,000	28,200	446,000	450,000	48,200	646,000	650,000	74,400
285,000	288,000	28,500	450,000	454,000	48,700	650,000	655,000	75,000
288,000	291,000	28,800	454,000	458,000	49,200	655,000	660,000	75,700
291,000	294,000	29,100	458,000	462,000	49,700	660,000	665,000	76,500
294,000	297,000	29,400	462,000	466,000	50,200	665,000	670,000	77,200
297,000	300,000	29,700	466,000	470,000	50,700	670,000	675,000	78,000
300,000	303,000	30,000	470,000	474,000	51,200	675,000	680,000	78,700
303,000	306,000	30,300	474,000	478,000	51,700	680,000	685,000	79,500
306,000	309,000	30,700	478,000	482,000	52,200	685,000	690,000	80,200
309,000	312,000	31,100	482,000	486,000	52,700	690,000	695,000	81,000
312,000	315,000	31,500	486,000	490,000	53,200	695,000	700,000	81,700
315,000	318,000	31,800	490,000	494,000	53,700	700,000	705,000	82,500
318,000	321,000	32,200	494,000	498,000	54,200	705,000	710,000	83,200
321,000	324,000	32,600	498,000	502,000	54,700	710,000	715,000	84,000
324,000	327,000	33,000	502,000	506,000	55,200	715,000	720,000	84,700
327,000	330,000	33,300	506,000	510,000	55,700	720,000	725,000	85,500
330,000	333,000	33,700	510,000	514,000	56,200	725,000	730,000	86,200
333,000	336,000	34,100	514,000	518,000	56,700	730,000	735,000	87,000
336,000	339,000	34,500	518,000	522,000	57,200	735,000	740,000	87,700
339,000	342,000	34,800	522,000	526,000	57,700	740,000	745,000	88,500
342,000	345,000	35,200	526,000	530,000	58,200	745,000	750,000	89,200
345,000	348,000	35,600	530,000	534,000	58,700	750,000	755,000	90,000
348,000	351,000	36,000	534,000	538,000	59,200	755,000	760,000	90,700
351,000	354,000	36,300	538,000	542,000	59,700	760,000	765,000	91,500
354,000	357,000	36,700	542,000	546,000	60,200	765,000	770,000	92,200
357,000	360,000	37,100	546,000	550,000	60,700	770,000	775,000	93,000
360,000	363,000	37,500	550,000	554,000	61,200	775,000	780,000	93,700
363,000	366,000	37,800	554,000	558,000	61,700	780,000	785,000	94,500
366,000	369,000	38,200	558,000	562,000	62,200	785,000	790,000	95,200
369,000	372,000	38,600	562,000	566,000	62,700	790,000	795,000	96,000
372,000	375,000	39,000	566,000	570,000	63,200	795,000	800,000	96,700
375,000	378,000	39,300	570,000	574,000	63,700	800,000	805,000	97,500
378,000	381,000	39,700	574,000	578,000	64,200	805,000	810,000	98,200
381,000	384,000	40,100	578,000	582,000	64,700	810,000	815,000	99,000
384,000	387,000	40,500	582,000	586,000	65,200	815,000	820,000	99,700
387,000	390,000	40,800	586,000	590,000	65,700	820,000	825,000	100,500
390,000	394,000	41,200	590,000	594,000	66,200	825,000	830,000	101,200
394,000	398,000	41,700	594,000	598,000	66,700	830,000	835,000	102,000
398,000	402,000	42,200	598,000	602,000	67,200	835,000	840,000	102,700
402,000	406,000	42,700	602,000	606,000	67,800	840,000	845,000	103,500
406,000	410,000	43,200	606,000	610,000	68,400	845,000	850,000	104,200
410,000	414,000	43,700	610,000	614,000	69,000	850,000	855,000	105,000
(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	yen
855,000	860,000	105,700	1,105,000	1,110,000	147,300	1,355,000	1,360,000	193,400
860,000	865,000	106,500	1,110,000	1,115,000	148,200	1,360,000	1,365,000	194,400
865,000	870,000	107,200	1,115,000	1,120,000	149,100	1,365,000	1,370,000	195,300
870,000	875,000	108,000	1,120,000	1,125,000	150,000	1,370,000	1,375,000	196,300
875,000	880,000	108,700	1,125,000	1,130,000	150,800	1,375,000	1,380,000	197,200
880,000	885,000	109,500	1,130,000	1,135,000	151,700	1,380,000	1,385,000	198,200
885,000	890,000	110,200	1,135,000	1,140,000	152,600	1,385,000	1,390,000	199,100
890,000	895,000	111,000	1,140,000	1,145,000	153,500	1,390,000	1,395,000	200,100
895,000	900,000	111,700	1,145,000	1,150,000	154,300	1,395,000	1,400,000	201,000
900,000	905,000	112,500	1,150,000	1,155,000	155,200	1,400,000	1,405,000	202,000
905,000	910,000	113,300	1,155,000	1,160,000	156,100	1,405,000	1,410,000	202,900
910,000	915,000	114,100	1,160,000	1,165,000	157,000	1,410,000	1,415,000	203,900
915,000	920,000	114,900	1,165,000	1,170,000	157,800	1,415,000	1,420,000	204,800
920,000	925,000	115,800	1,170,000	1,175,000	158,700	1,420,000	1,425,000	205,800
925,000	930,000	116,600	1,175,000	1,180,000	159,600	1,425,000	1,430,000	206,700
930,000	935,000	117,400	1,180,000	1,185,000	160,500	1,430,000	1,435,000	207,700
935,000	940,000	118,200	1,185,000	1,190,000	161,300	1,435,000	1,440,000	208,600
940,000	945,000	119,100	1,190,000	1,195,000	162,200	1,440,000	1,445,000	209,600
945,000	950,000	119,900	1,195,000	1,200,000	163,100	1,445,000	1,450,000	210,500
950,000	955,000	120,700	1,200,000	1,205,000	164,000	1,450,000	1,455,000	211,500
955,000	960,000	121,500	1,205,000	1,210,000	164,900	1,455,000	1,460,000	212,400
960,000	965,000	122,400	1,210,000	1,215,000	165,900	1,460,000	1,465,000	213,400
965,000	970,000	123,200	1,215,000	1,220,000	166,800	1,465,000	1,470,000	214,300
970,000	975,000	124,000	1,220,000	1,225,000	167,800	1,470,000	1,475,000	215,300
975,000	980,000	124,800	1,225,000	1,230,000	168,700	1,475,000	1,480,000	216,200
980,000	985,000	125,700	1,230,000	1,235,000	169,700	1,480,000	1,485,000	217,200
985,000	990,000	126,500	1,235,000	1,240,000	170,600	1,485,000	1,490,000	218,100
990,000	995,000	127,300	1,240,000	1,245,000	171,600	1,490,000	1,495,000	219,100
995,000	1,000,000	128,100	1,245,000	1,250,000	172,500	1,495,000	1,500,000	220,000
1,000,000	1,005,000	129,000	1,250,000	1,255,000	173,500	1,500,000	1,505,000	221,000
1,005,000	1,010,000	129,800	1,255,000	1,260,000	174,400	1,505,000	1,510,000	222,100
1,010,000	1,015,000	130,700	1,260,000	1,265,000	175,400	1,510,000	1,515,000	223,200
1,015,000	1,020,000	131,600	1,265,000	1,270,000	176,300	1,515,000	1,520,000	224,300
1,020,000	1,025,000	132,500	1,270,000	1,275,000	177,300	1,520,000	1,525,000	225,400
1,025,000	1,030,000	133,300	1,275,000	1,280,000	178,200	1,525,000	1,530,000	226,500
1,030,000	1,035,000	134,200	1,280,000	1,285,000	179,200	1,530,000	1,535,000	227,600
1,035,000	1,040,000	135,100	1,285,000	1,290,000	180,100	1,535,000	1,540,000	228,700
1,040,000	1,045,000	136,000	1,290,000	1,295,000	181,100	1,540,000	1,545,000	229,800
1,045,000	1,050,000	136,800	1,295,000	1,300,000	182,000	1,545,000	1,550,000	230,900
1,050,000	1,055,000	137,700	1,300,000	1,305,000	183,000	1,550,000	1,555,000	232,100
1,055,000	1,060,000	138,600	1,305,000	1,310,000	183,900	1,555,000	1,560,000	233,200
1,060,000	1,065,000	139,500	1,310,000	1,315,000	184,900	1,560,000	1,565,000	234,300
1,065,000	1,070,000	140,300	1,315,000	1,320,000	185,800	1,565,000	1,570,000	235,400
1,070,000	1,075,000	141,200	1,320,000	1,325,000	186,800	1,570,000	1,575,000	236,500
1,075,000	1,080,000	142,100	1,325,000	1,330,000	187,700	1,575,000	1,580,000	237,600
1,080,000	1,085,000	143,000	1,330,000	1,335,000	188,700	1,580,000	1,585,000	238,700
1,085,000	1,090,000	143,800	1,335,000	1,340,000	189,600	1,585,000	1,590,000	239,800
1,090,000	1,095,000	144,700	1,340,000	1,345,000	190,600	1,590,000	1,595,000	240,900
1,095,000	1,100,000	145,600	1,345,000	1,350,000	191,500	1,595,000	1,600,000	242,000
1,100,000	1,105,000	146,500	1,350,000	1,355,000	192,500	1,600,000	1,605,000	243,200
(4)
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	
1,605,000	1,610,000	244,300	1,805,000	1,810,000	288,700	2,000,000	2,500,000	The amount calculated by multiplying the taxable salary income amount by 25.5%, less 178,000 yen
1,610,000	1,615,000	245,400	1,810,000	1,815,000	289,800		
1,615,000	1,620,000	246,500	1,815,000	1,820,000	290,900		
1,620,000	1,625,000	247,600	1,820,000	1,825,000	292,000		
1,625,000	1,630,000	248,700	1,825,000	1,830,000	293,100		
1,630,000	1,635,000	249,800	1,830,000	1,835,000	294,200	2,500,000	3,000,000	The amount calculated by multiplying the taxable salary income amount by 28.7%, less 258,000 yen
1,635,000	1,640,000	250,900	1,835,000	1,840,000	295,300		
1,640,000	1,645,000	252,000	1,840,000	1,845,000	296,400		
1,645,000	1,650,000	253,100	1,845,000	1,850,000	297,500		
1,650,000	1,655,000	254,300	1,850,000	1,855,000	298,700		
1,655,000	1,660,000	255,400	1,855,000	1,860,000	299,800	3,000,000	3,500,000	The amount calculated by multiplying the taxable salary income amount by 32%, less 357,000 yen
1,660,000	1,665,000	256,500	1,860,000	1,865,000	300,900		
1,665,000	1,670,000	257,600	1,865,000	1,870,000	302,000		
1,670,000	1,675,000	258,700	1,870,000	1,875,000	303,100		
1,675,000	1,680,000	259,800	1,875,000	1,880,000	304,200		
1,680,000	1,685,000	260,900	1,880,000	1,885,000	305,300	3,500,000	4,000,000	The amount calculated by multiplying the taxable salary income amount by 35%, less 462,000 yen
1,685,000	1,690,000	262,000	1,885,000	1,890,000	306,400		
1,690,000	1,695,000	263,100	1,890,000	1,895,000	307,500		
1,695,000	1,700,000	264,200	1,895,000	1,900,000	308,600		
1,700,000	1,705,000	265,400	1,900,000	1,905,000	309,800		
1,705,000	1,710,000	266,500	1,905,000	1,910,000	310,900	4,000,000	4,354,000	The amount calculated by multiplying the taxable salary income amount by 39%, less 622,000 yen
1,710,000	1,715,000	267,600	1,910,000	1,915,000	312,000		
1,715,000	1,720,000	268,700	1,915,000	1,920,000	313,100		
1,720,000	1,725,000	269,800	1,920,000	1,925,000	314,200		
1,725,000	1,730,000	270,900	1,925,000	1,930,000	315,300		
1,730,000	1,735,000	272,000	1,930,000	1,935,000	316,400	4,354,000 yen	1,076,000 yen
1,735,000	1,740,000	273,100	1,935,000	1,940,000	317,500		
1,740,000	1,745,000	274,200	1,940,000	1,945,000	318,600		
1,745,000	1,750,000	275,300	1,945,000	1,950,000	319,700		
1,750,000	1,755,000	276,500	1,950,000	1,955,000	320,900		
1,755,000	1,760,000	277,600	1,955,000	1,960,000	322,000		
1,760,000	1,765,000	278,700	1,960,000	1,965,000	323,100		
1,765,000	1,770,000	279,800	1,965,000	1,970,000	324,200		
1,770,000	1,775,000	280,900	1,970,000	1,975,000	325,300		
1,775,000	1,780,000	282,000	1,975,000	1,980,000	326,400		
1,780,000	1,785,000	283,100	1,980,000	1,985,000	327,500		
1,785,000	1,790,000	284,200	1,985,000	1,990,000	328,600		
1,790,000	1,795,000	285,300	1,990,000	1,995,000	329,700		
1,795,000	1,800,000	286,400	1,995,000	2,000,000	330,800		
1,800,000	1,805,000	287,600					
(Note)
In this table, "taxable salary income amount" means the amount arrived at when the sum total of the amounts set forth in (a) through (d) of Article 190, item (ii) (Year-End Adjustment) of the New Act as replaced pursuant to the provisions of Article 3, paragraph (1) (Special Provisions on Income Deductions and Calculation of Tax Amounts for Income Tax for 1970) of the Supplementary Provisions is deducted from the amount of salary or other wage after the salary income deduction prescribed in that item.
(Remarks)
The method of finding the tax amount is as follows:
(i) First, find the amount arrived at when the following amounts are deducted from the amount of salary or other wage after the salary income deduction in the attached table to this table, found under that attached table according to the amount of salary or other wage for the year:
(1) if there are social insurance premiums to be deducted from the amount of salary or other wage for the year, the amount of those premiums;
(2) if there is an amount of social insurance premiums declared in a salary income earner's return for insurance premium deduction, that amount;
(3) if there is an amount of small-scale enterprise mutual aid premiums (meaning the 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 the life insurance premiums prescribed in Article 76, paragraph (1) (Life Insurance Premium Deduction) of the New Act; the same applies hereinafter) declared in a salary income earner's return for insurance premium deduction, the amount set forth below for each of the following cases:
(a) if the sum total of the amount of those life insurance premiums is not more than 25,000 yen: that sum total;
(b) if the sum total of the amount of those life insurance premiums exceeds 25,000 yen but is not more than 50,000 yen: the sum total of the amount equivalent to one half of that sum total and 12,500 yen;
(c) if the sum total of the amount of those life insurance premiums exceeds 50,000 yen: 37,500 yen;
(5) if there is an amount of casualty insurance premiums (meaning the casualty insurance premiums prescribed in Article 77, paragraph (1) (Casualty Insurance Premium Deduction) of the New Act; the same applies hereinafter) declared in a salary income earner's return for insurance premium deduction, the amount set forth below for each of the following cases:
(a) if all of the amount of those casualty insurance premiums relates to contracts prescribed in Article 77, paragraph (1), item (i) of the New Act: the sum total of those amounts (or 2,000 yen, if that sum total exceeds 2,000 yen);
(b) if all of the amount of those casualty insurance premiums relates to contracts prescribed in Article 77, paragraph (1), item (ii) of the New Act: the sum total of those amounts (or 10,000 yen, if that sum total exceeds 10,000 yen);
(c) if the amount of those casualty insurance premiums includes both amounts relating to contracts prescribed in Article 77, paragraph (1), item (i) of the New Act and amounts relating to contracts prescribed in item (ii) of that paragraph: the sum total of those amounts (or 10,000 yen, if that sum total exceeds 10,000 yen); provided, however, that if the amount relating to contracts prescribed in item (i) of that paragraph exceeds 2,000 yen and the amount relating to contracts prescribed in item (ii) of that paragraph is less than 8,000 yen, it is the sum total of 2,000 yen and the amount relating to contracts prescribed in item (ii) of that paragraph.
(ii) If the salary income earner's return for deduction for Dependents, etc. states that the Resident is a Person with a Disability, an elderly person, a widow, or a working student (if that working student is a student set forth in Article 2, paragraph (1), item (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 arrived at when 97,500 yen for each of these categories that applies (or 137,500 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, 97,500 yen for each such Person with a Disability (or 137,500 yen, if the declaration states that the person is a Person with a Particular Disability), are deducted from the amount found under (i).
(iii) Next, from the amount found under (i) and (ii),
(1) if there is a Claimable Spouse declared in the salary income earner's return for deduction for Dependents, etc.,
(a) where there is a dependent declared in that declaration, deduct the sum total of the amount of the spousal deduction, the amount of the deduction for Dependents under Article 84, paragraph (1) (Deduction for Dependents) of the New Act as replaced pursuant to the provisions of Article 3, paragraph (1) of the Supplementary Provisions, and the amount of the basic personal exemption;
(b) where there is no dependent declared in that declaration, deduct the sum total of the amount of the spousal deduction and the amount of the basic personal exemption;
(2) if there is no Claimable Spouse declared in the salary income earner's return for deduction for Dependents, etc.,
(a) where there is a dependent declared in that declaration,
(A) except where (B) applies, deduct the sum total of the amount of the deduction for Dependents under Article 84, paragraph (1) of the New Act as replaced pursuant to the provisions of Article 3, paragraph (1) of the Supplementary Provisions and the amount of the basic personal exemption;
(B) where that declaration states that the provisions of Article 84, paragraph (2) of the New Act as replaced pursuant to the provisions of Article 3, paragraph (1) of the Supplementary Provisions apply, deduct the sum 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) where there is no dependent declared in that declaration, deduct the amount of the basic personal exemption;
and find the remainder in each case.
(iv) Find the applicable row of the "Taxable salary income amount" column according to the remainder found under (iii); the amount stated in the "Tax amount" column of that row is the tax amount sought.
(v) When finding the tax amount under (i) through (iv), if the remainder found under (iii) of a Resident whose remainder is 2,000,000 yen or more includes a fraction of less than 1,000 yen, the amount obtained by discarding that fraction is deemed to be the remainder, and if the tax amount of that Resident includes a fraction of less than 100 yen, the amount obtained by discarding that fraction is the tax amount sought.
Attached Table to Appended Table V of the Supplementary Provisions
(1)
Amount of salary or other wage	Amount of salary or other wage after the salary income deduction	Amount of salary or other wage	Amount of salary or other wage after the salary income deduction	Amount of salary or other wage	Amount of salary or other wage after the salary income deduction
At least	Less than	At least	Less than	At least	Less than
yen	yen	yen	yen	yen	yen	yen	yen	yen
Less than 323,125 yen	Less than 178,500 yen	420,000	422,000	256,000	520,000	522,000	336,000
323,125	324,000	178,500	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
408,000	410,000	246,400	508,000	510,000	326,400	608,000	610,000	406,400
410,000	412,000	248,000	510,000	512,000	328,000	610,000	612,000	408,000
412,000	414,000	249,600	512,000	514,000	329,600	612,000	614,000	409,600
414,000	416,000	251,200	514,000	516,000	331,200	614,000	616,000	411,200
416,000	418,000	252,800	516,000	518,000	332,800	616,000	618,000	412,800
418,000	420,000	254,400	518,000	520,000	334,400	618,000	620,000	414,400
(2)
Amount of salary or other wage	Amount of salary or other wage after the salary income deduction	Amount of salary or other wage	Amount of salary or other wage after the salary income deduction	Amount of salary or other wage	Amount of salary or other wage after the salary income deduction
At least	Less than	At least	Less than	At least	Less than
yen	yen	yen	yen	yen	yen	yen	yen	yen
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	641,600
704,000	706,000	483,200	804,000	806,000	563,200	904,000	906,000	643,200
706,000	708,000	484,800	806,000	808,000	564,800	906,000	908,000	644,850
708,000	710,000	486,400	808,000	810,000	566,400	908,000	910,000	646,450
710,000	712,000	488,000	810,000	812,000	568,000	910,000	912,000	648,100
712,000	714,000	489,600	812,000	814,000	569,600	912,000	914,000	649,700
714,000	716,000	491,200	814,000	816,000	571,200	914,000	916,000	651,300
716,000	718,000	492,800	816,000	818,000	572,800	916,000	918,000	652,950
718,000	720,000	494,400	818,000	820,000	574,400	918,000	920,000	654,550
(3)
Amount of salary or other wage	Amount of salary or other wage after the salary income deduction	Amount of salary or other wage	Amount of salary or other wage after the salary income deduction	Amount of salary or other wage	Amount of salary or other wage after the salary income deduction
At least	Less than	At least	Less than	At least	Less than
yen	yen	yen	yen	yen	yen	yen	yen	yen
920,000	922,000	656,200	990,000	992,000	712,900	1,060,000	1,062,000	769,600
922,000	924,000	657,800	992,000	994,000	714,500	1,062,000	1,064,000	771,200
924,000	926,000	659,400	994,000	996,000	716,100	1,064,000	1,066,000	772,800
926,000	928,000	661,050	996,000	998,000	717,750	1,066,000	1,068,000	774,450
928,000	930,000	662,650	998,000	1,000,000	719,350	1,068,000	1,070,000	776,050
930,000	932,000	664,300	1,000,000	1,002,000	721,000	1,070,000	1,072,000	777,700
932,000	934,000	665,900	1,002,000	1,004,000	722,600	1,072,000	1,074,000	779,300
934,000	936,000	667,500	1,004,000	1,006,000	724,200	1,074,000	1,076,000	780,900
936,000	938,000	669,150	1,006,000	1,008,000	725,850	1,076,000	1,078,000	782,550
938,000	940,000	670,750	1,008,000	1,010,000	727,450	1,078,000	1,080,000	784,150
940,000	942,000	672,400	1,010,000	1,012,000	729,100	1,080,000	1,082,000	785,800
942,000	944,000	674,000	1,012,000	1,014,000	730,700	1,082,000	1,084,000	787,400
944,000	946,000	675,600	1,014,000	1,016,000	732,300	1,084,000	1,086,000	789,000
946,000	948,000	677,250	1,016,000	1,018,000	733,950	1,086,000	1,088,000	790,650
948,000	950,000	678,850	1,018,000	1,020,000	735,550	1,088,000	1,090,000	792,250
950,000	952,000	680,500	1,020,000	1,022,000	737,200	1,090,000	1,092,000	793,900
952,000	954,000	682,100	1,022,000	1,024,000	738,800	1,092,000	1,094,000	795,500
954,000	956,000	683,700	1,024,000	1,026,000	740,400	1,094,000	1,096,000	797,100
956,000	958,000	685,350	1,026,000	1,028,000	742,050	1,096,000	1,098,000	798,750
958,000	960,000	686,950	1,028,000	1,030,000	743,650	1,098,000	1,100,000	800,350
960,000	962,000	688,600	1,030,000	1,032,000	745,300	1,100,000	2,100,000	The amount calculated by multiplying the amount of salary or other wage by 91%, less 199,000 yen
962,000	964,000	690,200	1,032,000	1,034,000	746,900		
964,000	966,000	691,800	1,034,000	1,036,000	748,500		
966,000	968,000	693,450	1,036,000	1,038,000	750,150		
968,000	970,000	695,050	1,038,000	1,040,000	751,750		
970,000	972,000	696,700	1,040,000	1,042,000	753,400	2,100,000	4,100,000	The amount calculated by multiplying the amount of salary or other wage by 96%, less 304,000 yen
972,000	974,000	698,300	1,042,000	1,044,000	755,000		
974,000	976,000	699,900	1,044,000	1,046,000	756,600		
976,000	978,000	701,550	1,046,000	1,048,000	758,250		
978,000	980,000	703,150	1,048,000	1,050,000	759,850		
980,000	982,000	704,800	1,050,000	1,052,000	761,500	4,100,000 yen or more	The amount of salary or other wage less 468,000 yen
982,000	984,000	706,400	1,052,000	1,054,000	763,100	
984,000	986,000	708,000	1,054,000	1,056,000	764,700	
986,000	988,000	709,650	1,056,000	1,058,000	766,350	
988,000	990,000	711,250	1,058,000	1,060,000	767,950	
(Remarks)
To find the amount of salary or other wage after the salary income deduction, find the applicable row of the "Amount of salary or other wage" column according to the amount of salary or other wage for the year; the amount stated in the "Amount of salary or other wage after the salary income deduction" column of that row is the amount of salary or other wage after the salary income deduction for that amount of salary or other wage. In this case, if the amount of salary or other wage after the salary income deduction of a Resident whose amount of salary or other wage is 1,100,000 yen or more includes a fraction of less than one yen, the amount obtained by discarding that fraction is the amount of salary or other wage after the salary income deduction sought.
<sup>machine translation, not official</sup>

## 附則別表第六（昭和４５年分の退職所得の源泉徴収税額表）
<sup>suppl-3451-36/appdx-6 · https://japanlaw.org/ja/income-tax-act/suppl-3451-36/appdx-6 · https://japanlaw.org/l/340AC0000000033/suppl-3451-36/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
２，０００円未満	０	９０，０００	９２，０００	４，５００	２３４，０００	２３８，０００	１１，７００
２，０００	４，０００	１００	９２，０００	９４，０００	４，６００	２３８，０００	２４２，０００	１１，９００
４，０００	６，０００	２００	９４，０００	９６，０００	４，７００	２４２，０００	２４６，０００	１２，１００
６，０００	８，０００	３００	９６，０００	９８，０００	４，８００	２４６，０００	２５０，０００	１２，３００
８，０００	１０，０００	４００	９８，０００	１００，０００	４，９００	２５０，０００	２５４，０００	１２，５００
１０，０００	１２，０００	５００	１００，０００	１０２，０００	５，０００	２５４，０００	２５８，０００	１２，７００
１２，０００	１４，０００	６００	１０２，０００	１０４，０００	５，１００	２５８，０００	２６２，０００	１２，９００
１４，０００	１６，０００	７００	１０４，０００	１０６，０００	５，２００	２６２，０００	２６６，０００	１３，１００
１６，０００	１８，０００	８００	１０６，０００	１０８，０００	５，３００	２６６，０００	２７０，０００	１３，３００
１８，０００	２０，０００	９００	１０８，０００	１１０，０００	５，４００	２７０，０００	２７４，０００	１３，５００
２０，０００	２２，０００	１，０００	１１０，０００	１１２，０００	５，５００	２７４，０００	２７８，０００	１３，７００
２２，０００	２４，０００	１，１００	１１２，０００	１１４，０００	５，６００	２７８，０００	２８２，０００	１３，９００
２４，０００	２６，０００	１，２００	１１４，０００	１１６，０００	５，７００	２８２，０００	２８６，０００	１４，１００
２６，０００	２８，０００	１，３００	１１６，０００	１１８，０００	５，８００	２８６，０００	２９０，０００	１４，３００
２８，０００	３０，０００	１，４００	１１８，０００	１２０，０００	５，９００	２９０，０００	２９４，０００	１４，５００
３０，０００	３２，０００	１，５００	１２０，０００	１２２，０００	６，０００	２９４，０００	２９８，０００	１４，７００
３２，０００	３４，０００	１，６００	１２２，０００	１２４，０００	６，１００	２９８，０００	３０２，０００	１４，９００
３４，０００	３６，０００	１，７００	１２４，０００	１２６，０００	６，２００	３０２，０００	３０６，０００	１５，１００
３６，０００	３８，０００	１，８００	１２６，０００	１３０，０００	６，３００	３０６，０００	３１０，０００	１５，３００
３８，０００	４０，０００	１，９００	１３０，０００	１３４，０００	６，５００	３１０，０００	３１４，０００	１５，５００
４０，０００	４２，０００	２，０００	１３４，０００	１３８，０００	６，７００	３１４，０００	３１８，０００	１５，７００
４２，０００	４４，０００	２，１００	１３８，０００	１４２，０００	６，９００	３１８，０００	３２２，０００	１５，９００
４４，０００	４６，０００	２，２００	１４２，０００	１４６，０００	７，１００	３２２，０００	３２６，０００	１６，１００
４６，０００	４８，０００	２，３００	１４６，０００	１５０，０００	７，３００	３２６，０００	３３０，０００	１６，３００
４８，０００	５０，０００	２，４００	１５０，０００	１５４，０００	７，５００	３３０，０００	３３４，０００	１６，５００
５０，０００	５２，０００	２，５００	１５４，０００	１５８，０００	７，７００	３３４，０００	３３８，０００	１６，７００
５２，０００	５４，０００	２，６００	１５８，０００	１６２，０００	７，９００	３３８，０００	３４２，０００	１６，９００
５４，０００	５６，０００	２，７００	１６２，０００	１６６，０００	８，１００	３４２，０００	３４６，０００	１７，１００
５６，０００	５８，０００	２，８００	１６６，０００	１７０，０００	８，３００	３４６，０００	３５０，０００	１７，３００
５８，０００	６０，０００	２，９００	１７０，０００	１７４，０００	８，５００	３５０，０００	３５４，０００	１７，５００
６０，０００	６２，０００	３，０００	１７４，０００	１７８，０００	８，７００	３５４，０００	３５８，０００	１７，７００
６２，０００	６４，０００	３，１００	１７８，０００	１８２，０００	８，９００	３５８，０００	３６２，０００	１７，９００
６４，０００	６６，０００	３，２００	１８２，０００	１８６，０００	９，１００	３６２，０００	３６６，０００	１８，１００
６６，０００	６８，０００	３，３００	１８６，０００	１９０，０００	９，３００	３６６，０００	３７０，０００	１８，３００
６８，０００	７０，０００	３，４００	１９０，０００	１９４，０００	９，５００	３７０，０００	３７４，０００	１８，５００
７０，０００	７２，０００	３，５００	１９４，０００	１９８，０００	９，７００	３７４，０００	３７８，０００	１８，７００
７２，０００	７４，０００	３，６００	１９８，０００	２０２，０００	９，９００	３７８，０００	３８２，０００	１８，９００
７４，０００	７６，０００	３，７００	２０２，０００	２０６，０００	１０，１００	３８２，０００	３８６，０００	１９，１００
７６，０００	７８，０００	３，８００	２０６，０００	２１０，０００	１０，３００	３８６，０００	３９０，０００	１９，３００
７８，０００	８０，０００	３，９００	２１０，０００	２１４，０００	１０，５００	３９０，０００	３９６，０００	１９，５００
８０，０００	８２，０００	４，０００	２１４，０００	２１８，０００	１０，７００	３９６，０００	４０２，０００	１９，８００
８２，０００	８４，０００	４，１００	２１８，０００	２２２，０００	１０，９００	４０２，０００	４０８，０００	２０，１００
８４，０００	８６，０００	４，２００	２２２，０００	２２６，０００	１１，１００	４０８，０００	４１４，０００	２０，４００
８６，０００	８８，０００	４，３００	２２６，０００	２３０，０００	１１，３００	４１４，０００	４２０，０００	２０，７００
８８，０００	９０，０００	４，４００	２３０，０００	２３４，０００	１１，５００	４２０，０００	４２６，０００	２１，０００
（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
４２６，０００	４３２，０００	２１，３００	６９６，０００	７０２，０００	３６，０００	１，０２８，０００	１，０３６，０００	５６，７００
４３２，０００	４３８，０００	２１，６００	７０２，０００	７０８，０００	３６，３００	１，０３６，０００	１，０４４，０００	５７，２００
４３８，０００	４４４，０００	２１，９００	７０８，０００	７１４，０００	３６，７００	１，０４４，０００	１，０５２，０００	５７，７００
４４４，０００	４５０，０００	２２，２００	７１４，０００	７２０，０００	３７，１００	１，０５２，０００	１，０６０，０００	５８，２００
４５０，０００	４５６，０００	２２，５００	７２０，０００	７２６，０００	３７，５００	１，０６０，０００	１，０６８，０００	５８，７００
４５６，０００	４６２，０００	２２，８００	７２６，０００	７３２，０００	３７，８００	１，０６８，０００	１，０７６，０００	５９，２００
４６２，０００	４６８，０００	２３，１００	７３２，０００	７３８，０００	３８，２００	１，０７６，０００	１，０８４，０００	５９，７００
４６８，０００	４７４，０００	２３，４００	７３８，０００	７４４，０００	３８，６００	１，０８４，０００	１，０９２，０００	６０，２００
４７４，０００	４８０，０００	２３，７００	７４４，０００	７５０，０００	３９，０００	１，０９２，０００	１，１００，０００	６０，７００
４８０，０００	４８６，０００	２４，０００	７５０，０００	７５６，０００	３９，３００	１，１００，０００	１，１０８，０００	６１，２００
４８６，０００	４９２，０００	２４，３００	７５６，０００	７６２，０００	３９，７００	１，１０８，０００	１，１１６，０００	６１，７００
４９２，０００	４９８，０００	２４，６００	７６２，０００	７６８，０００	４０，１００	１，１１６，０００	１，１２４，０００	６２，２００
４９８，０００	５０４，０００	２４，９００	７６８，０００	７７４，０００	４０，５００	１，１２４，０００	１，１３２，０００	６２，７００
５０４，０００	５１０，０００	２５，２００	７７４，０００	７８０，０００	４０，８００	１，１３２，０００	１，１４０，０００	６３，２００
５１０，０００	５１６，０００	２５，５００	７８０，０００	７８８，０００	４１，２００	１，１４０，０００	１，１４８，０００	６３，７００
５１６，０００	５２２，０００	２５，８００	７８８，０００	７９６，０００	４１，７００	１，１４８，０００	１，１５６，０００	６４，２００
５２２，０００	５２８，０００	２６，１００	７９６，０００	８０４，０００	４２，２００	１，１５６，０００	１，１６４，０００	６４，７００
５２８，０００	５３４，０００	２６，４００	８０４，０００	８１２，０００	４２，７００	１，１６４，０００	１，１７２，０００	６５，２００
５３４，０００	５４０，０００	２６，７００	８１２，０００	８２０，０００	４３，２００	１，１７２，０００	１，１８０，０００	６５，７００
５４０，０００	５４６，０００	２７，０００	８２０，０００	８２８，０００	４３，７００	１，１８０，０００	１，１８８，０００	６６，２００
５４６，０００	５５２，０００	２７，３００	８２８，０００	８３６，０００	４４，２００	１，１８８，０００	１，１９６，０００	６６，７００
５５２，０００	５５８，０００	２７，６００	８３６，０００	８４４，０００	４４，７００	１，１９６，０００	１，２０４，０００	６７，２００
５５８，０００	５６４，０００	２７，９００	８４４，０００	８５２，０００	４５，２００	１，２０４，０００	１，２１２，０００	６７，８００
５６４，０００	５７０，０００	２８，２００	８５２，０００	８６０，０００	４５，７００	１，２１２，０００	１，２２０，０００	６８，４００
５７０，０００	５７６，０００	２８，５００	８６０，０００	８６８，０００	４６，２００	１，２２０，０００	１，２２８，０００	６９，０００
５７６，０００	５８２，０００	２８，８００	８６８，０００	８７６，０００	４６，７００	１，２２８，０００	１，２３６，０００	６９，６００
５８２，０００	５８８，０００	２９，１００	８７６，０００	８８４，０００	４７，２００	１，２３６，０００	１，２４４，０００	７０，２００
５８８，０００	５９４，０００	２９，４００	８８４，０００	８９２，０００	４７，７００	１，２４４，０００	１，２５２，０００	７０，８００
５９４，０００	６００，０００	２９，７００	８９２，０００	９００，０００	４８，２００	１，２５２，０００	１，２６０，０００	７１，４００
６００，０００	６０６，０００	３０，０００	９００，０００	９０８，０００	４８，７００	１，２６０，０００	１，２６８，０００	７２，０００
６０６，０００	６１２，０００	３０，３００	９０８，０００	９１６，０００	４９，２００	１，２６８，０００	１，２７６，０００	７２，６００
６１２，０００	６１８，０００	３０，７００	９１６，０００	９２４，０００	４９，７００	１，２７６，０００	１，２８４，０００	７３，２００
６１８，０００	６２４，０００	３１，１００	９２４，０００	９３２，０００	５０，２００	１，２８４，０００	１，２９２，０００	７３，８００
６２４，０００	６３０，０００	３１，５００	９３２，０００	９４０，０００	５０，７００	１，２９２，０００	１，３００，０００	７４，４００
６３０，０００	６３６，０００	３１，８００	９４０，０００	９４８，０００	５１，２００	１，３００，０００	１，３１０，０００	７５，０００
６３６，０００	６４２，０００	３２，２００	９４８，０００	９５６，０００	５１，７００	１，３１０，０００	１，３２０，０００	７５，７００
６４２，０００	６４８，０００	３２，６００	９５６，０００	９６４，０００	５２，２００	１，３２０，０００	１，３３０，０００	７６，５００
６４８，０００	６５４，０００	３３，０００	９６４，０００	９７２，０００	５２，７００	１，３３０，０００	１，３４０，０００	７７，２００
６５４，０００	６６０，０００	３３，３００	９７２，０００	９８０，０００	５３，２００	１，３４０，０００	１，３５０，０００	７８，０００
６６０，０００	６６６，０００	３３，７００	９８０，０００	９８８，０００	５３，７００	１，３５０，０００	１，３６０，０００	７８，７００
６６６，０００	６７２，０００	３４，１００	９８８，０００	９９６，０００	５４，２００	１，３６０，０００	１，３７０，０００	７９，５００
６７２，０００	６７８，０００	３４，５００	９９６，０００	１，００４，０００	５４，７００	１，３７０，０００	１，３８０，０００	８０，２００
６７８，０００	６８４，０００	３４，８００	１，００４，０００	１，０１２，０００	５５，２００	１，３８０，０００	１，３９０，０００	８１，０００
６８４，０００	６９０，０００	３５，２００	１，０１２，０００	１，０２０，０００	５５，７００	１，３９０，０００	１，４００，０００	８１，７００
６９０，０００	６９６，０００	３５，６００	１，０２０，０００	１，０２８，０００	５６，２００	１，４００，０００	１，４１０，０００	８２，５００
（三）
退職所得控除額控除後の退職手当等の金額	税額	退職所得控除額控除後の退職手当等の金額	税額	退職所得控除額控除後の退職手当等の金額	税額
以上	未満	以上	未満	以上	未満
円	円	円	円	円	円	円	円	円
１，４１０，０００	１，４２０，０００	８３，２００	１，８６０，０００	１，８７０，０００	１１７，４００	２，３１０，０００	２，３２０，０００	１５６，１００
１，４２０，０００	１，４３０，０００	８４，０００	１，８７０，０００	１，８８０，０００	１１８，２００	２，３２０，０００	２，３３０，０００	１５７，０００
１，４３０，０００	１，４４０，０００	８４，７００	１，８８０，０００	１，８９０，０００	１１９，１００	２，３３０，０００	２，３４０，０００	１５７，８００
１，４４０，０００	１，４５０，０００	８５，５００	１，８９０，０００	１，９００，０００	１１９，９００	２，３４０，０００	２，３５０，０００	１５８，７００
１，４５０，０００	１，４６０，０００	８６，２００	１，９００，０００	１，９１０，０００	１２０，７００	２，３５０，０００	２，３６０，０００	１５９，６００
１，４６０，０００	１，４７０，０００	８７，０００	１，９１０，０００	１，９２０，０００	１２１，５００	２，３６０，０００	２，３７０，０００	１６０，５００
１，４７０，０００	１，４８０，０００	８７，７００	１，９２０，０００	１，９３０，０００	１２２，４００	２，３７０，０００	２，３８０，０００	１６１，３００
１，４８０，０００	１，４９０，０００	８８，５００	１，９３０，０００	１，９４０，０００	１２３，２００	２，３８０，０００	２，３９０，０００	１６２，２００
１，４９０，０００	１，５００，０００	８９，２００	１，９４０，０００	１，９５０，０００	１２４，０００	２，３９０，０００	２，４００，０００	１６３，１００
１，５００，０００	１，５１０，０００	９０，０００	１，９５０，０００	１，９６０，０００	１２４，８００	２，４００，０００	２，４１０，０００	１６４，０００
１，５１０，０００	１，５２０，０００	９０，７００	１，９６０，０００	１，９７０，０００	１２５，７００	２，４１０，０００	２，４２０，０００	１６４，９００
１，５２０，０００	１，５３０，０００	９１，５００	１，９７０，０００	１，９８０，０００	１２６，５００	２，４２０，０００	２，４３０，０００	１６５，９００
１，５３０，０００	１，５４０，０００	９２，２００	１，９８０，０００	１，９９０，０００	１２７，３００	２，４３０，０００	２，４４０，０００	１６６，８００
１，５４０，０００	１，５５０，０００	９３，０００	１，９９０，０００	２，０００，０００	１２８，１００	２，４４０，０００	２，４５０，０００	１６７，８００
１，５５０，０００	１，５６０，０００	９３，７００	２，０００，０００	２，０１０，０００	１２９，０００	２，４５０，０００	２，４６０，０００	１６８，７００
１，５６０，０００	１，５７０，０００	９４，５００	２，０１０，０００	２，０２０，０００	１２９，８００	２，４６０，０００	２，４７０，０００	１６９，７００
１，５７０，０００	１，５８０，０００	９５，２００	２，０２０，０００	２，０３０，０００	１３０，７００	２，４７０，０００	２，４８０，０００	１７０，６００
１，５８０，０００	１，５９０，０００	９６，０００	２，０３０，０００	２，０４０，０００	１３１，６００	２，４８０，０００	２，４９０，０００	１７１，６００
１，５９０，０００	１，６００，０００	９６，７００	２，０４０，０００	２，０５０，０００	１３２，５００	２，４９０，０００	２，５００，０００	１７２，５００
１，６００，０００	１，６１０，０００	９７，５００	２，０５０，０００	２，０６０，０００	１３３，３００	２，５００，０００	２，５１０，０００	１７３，５００
１，６１０，０００	１，６２０，０００	９８，２００	２，０６０，０００	２，０７０，０００	１３４，２００	２，５１０，０００	２，５２０，０００	１７４，４００
１，６２０，０００	１，６３０，０００	９９，０００	２，０７０，０００	２，０８０，０００	１３５，１００	２，５２０，０００	２，５３０，０００	１７５，４００
１，６３０，０００	１，６４０，０００	９９，７００	２，０８０，０００	２，０９０，０００	１３６，０００	２，５３０，０００	２，５４０，０００	１７６，３００
１，６４０，０００	１，６５０，０００	１００，５００	２，０９０，０００	２，１００，０００	１３６，８００	２，５４０，０００	２，５５０，０００	１７７，３００
１，６５０，０００	１，６６０，０００	１０１，２００	２，１００，０００	２，１１０，０００	１３７，７００	２，５５０，０００	２，５６０，０００	１７８，２００
１，６６０，０００	１，６７０，０００	１０２，０００	２，１１０，０００	２，１２０，０００	１３８，６００	２，５６０，０００	２，５７０，０００	１７９，２００
１，６７０，０００	１，６８０，０００	１０２，７００	２，１２０，０００	２，１３０，０００	１３９，５００	２，５７０，０００	２，５８０，０００	１８０，１００
１，６８０，０００	１，６９０，０００	１０３，５００	２，１３０，０００	２，１４０，０００	１４０，３００	２，５８０，０００	２，５９０，０００	１８１，１００
１，６９０，０００	１，７００，０００	１０４，２００	２，１４０，０００	２，１５０，０００	１４１，２００	２，５９０，０００	２，６００，０００	１８２，０００
１，７００，０００	１，７１０，０００	１０５，０００	２，１５０，０００	２，１６０，０００	１４２，１００	２，６００，０００	２，６１０，０００	１８３，０００
１，７１０，０００	１，７２０，０００	１０５，７００	２，１６０，０００	２，１７０，０００	１４３，０００	２，６１０，０００	２，６２０，０００	１８３，９００
１，７２０，０００	１，７３０，０００	１０６，５００	２，１７０，０００	２，１８０，０００	１４３，８００	２，６２０，０００	２，６３０，０００	１８４，９００
１，７３０，０００	１，７４０，０００	１０７，２００	２，１８０，０００	２，１９０，０００	１４４，７００	２，６３０，０００	２，６４０，０００	１８５，８００
１，７４０，０００	１，７５０，０００	１０８，０００	２，１９０，０００	２，２００，０００	１４５，６００	２，６４０，０００	２，６５０，０００	１８６，８００
１，７５０，０００	１，７６０，０００	１０８，７００	２，２００，０００	２，２１０，０００	１４６，５００	２，６５０，０００	２，６６０，０００	１８７，７００
１，７６０，０００	１，７７０，０００	１０９，５００	２，２１０，０００	２，２２０，０００	１４７，３００	２，６６０，０００	２，６７０，０００	１８８，７００
１，７７０，０００	１，７８０，０００	１１０，２００	２，２２０，０００	２，２３０，０００	１４８，２００	２，６７０，０００	２，６８０，０００	１８９，６００
１，７８０，０００	１，７９０，０００	１１１，０００	２，２３０，０００	２，２４０，０００	１４９，１００	２，６８０，０００	２，６９０，０００	１９０，６００
１，７９０，０００	１，８００，０００	１１１，７００	２，２４０，０００	２，２５０，０００	１５０，０００	２，６９０，０００	２，７００，０００	１９１，５００
１，８００，０００	１，８１０，０００	１１２，５００	２，２５０，０００	２，２６０，０００	１５０，８００	２，７００，０００	２，７１０，０００	１９２，５００
１，８１０，０００	１，８２０，０００	１１３，３００	２，２６０，０００	２，２７０，０００	１５１，７００	２，７１０，０００	２，７２０，０００	１９３，４００
１，８２０，０００	１，８３０，０００	１１４，１００	２，２７０，０００	２，２８０，０００	１５２，６００	２，７２０，０００	２，７３０，０００	１９４，４００
１，８３０，０００	１，８４０，０００	１１４，９００	２，２８０，０００	２，２９０，０００	１５３，５００	２，７３０，０００	２，７４０，０００	１９５，３００
１，８４０，０００	１，８５０，０００	１１５，８００	２，２９０，０００	２，３００，０００	１５４，３００	２，７４０，０００	２，７５０，０００	１９６，３００
１，８５０，０００	１，８６０，０００	１１６，６００	２，３００，０００	２，３１０，０００	１５５，２００	２，７５０，０００	２，７６０，０００	１９７，２００
（四）
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
２，７６０，０００	２，７７０，０００	１９８，２００	３，２１０，０００	３，２２０，０００	２４４，３００	３，６６０，０００	３，６７０，０００	２９４，２００
２，７７０，０００	２，７８０，０００	１９９，１００	３，２２０，０００	３，２３０，０００	２４５，４００	３，６７０，０００	３，６８０，０００	２９５，３００
２，７８０，０００	２，７９０，０００	２００，１００	３，２３０，０００	３，２４０，０００	２４６，５００	３，６８０，０００	３，６９０，０００	２９６，４００
２，７９０，０００	２，８００，０００	２０１，０００	３，２４０，０００	３，２５０，０００	２４７，６００	３，６９０，０００	３，７００，０００	２９７，５００
２，８００，０００	２，８１０，０００	２０２，０００	３，２５０，０００	３，２６０，０００	２４８，７００	３，７００，０００	３，７１０，０００	２９８，７００
２，８１０，０００	２，８２０，０００	２０２，９００	３，２６０，０００	３，２７０，０００	２４９，８００	３，７１０，０００	３，７２０，０００	２９９，８００
２，８２０，０００	２，８３０，０００	２０３，９００	３，２７０，０００	３，２８０，０００	２５０，９００	３，７２０，０００	３，７３０，０００	３００，９００
２，８３０，０００	２，８４０，０００	２０４，８００	３，２８０，０００	３，２９０，０００	２５２，０００	３，７３０，０００	３，７４０，０００	３０２，０００
２，８４０，０００	２，８５０，０００	２０５，８００	３，２９０，０００	３，３００，０００	２５３，１００	３，７４０，０００	３，７５０，０００	３０３，１００
２，８５０，０００	２，８６０，０００	２０６，７００	３，３００，０００	３，３１０，０００	２５４，３００	３，７５０，０００	３，７６０，０００	３０４，２００
２，８６０，０００	２，８７０，０００	２０７，７００	３，３１０，０００	３，３２０，０００	２５５，４００	３，７６０，０００	３，７７０，０００	３０５，３００
２，８７０，０００	２，８８０，０００	２０８，６００	３，３２０，０００	３，３３０，０００	２５６，５００	３，７７０，０００	３，７８０，０００	３０６，４００
２，８８０，０００	２，８９０，０００	２０９，６００	３，３３０，０００	３，３４０，０００	２５７，６００	３，７８０，０００	３，７９０，０００	３０７，５００
２，８９０，０００	２，９００，０００	２１０，５００	３，３４０，０００	３，３５０，０００	２５８，７００	３，７９０，０００	３，８００，０００	３０８，６００
２，９００，０００	２，９１０，０００	２１１，５００	３，３５０，０００	３，３６０，０００	２５９，８００	３，８００，０００	３，８１０，０００	３０９，８００
２，９１０，０００	２，９２０，０００	２１２，４００	３，３６０，０００	３，３７０，０００	２６０，９００	３，８１０，０００	３，８２０，０００	３１０，９００
２，９２０，０００	２，９３０，０００	２１３，４００	３，３７０，０００	３，３８０，０００	２６２，０００	３，８２０，０００	３，８３０，０００	３１２，０００
２，９３０，０００	２，９４０，０００	２１４，３００	３，３８０，０００	３，３９０，０００	２６３，１００	３，８３０，０００	３，８４０，０００	３１３，１００
２，９４０，０００	２，９５０，０００	２１５，３００	３，３９０，０００	３，４００，０００	２６４，２００	３，８４０，０００	３，８５０，０００	３１４，２００
２，９５０，０００	２，９６０，０００	２１６，２００	３，４００，０００	３，４１０，０００	２６５，４００	３，８５０，０００	３，８６０，０００	３１５，３００
２，９６０，０００	２，９７０，０００	２１７，２００	３，４１０，０００	３，４２０，０００	２６６，５００	３，８６０，０００	３，８７０，０００	３１６，４００
２，９７０，０００	２，９８０，０００	２１８，１００	３，４２０，０００	３，４３０，０００	２６７，６００	３，８７０，０００	３，８８０，０００	３１７，５００
２，９８０，０００	２，９９０，０００	２１９，１００	３，４３０，０００	３，４４０，０００	２６８，７００	３，８８０，０００	３，８９０，０００	３１８，６００
２，９９０，０００	３，０００，０００	２２０，０００	３，４４０，０００	３，４５０，０００	２６９，８００	３，８９０，０００	３，９００，０００	３１９，７００
３，０００，０００	３，０１０，０００	２２１，０００	３，４５０，０００	３，４６０，０００	２７０，９００	３，９００，０００	３，９１０，０００	３２０，９００
３，０１０，０００	３，０２０，０００	２２２，１００	３，４６０，０００	３，４７０，０００	２７２，０００	３，９１０，０００	３，９２０，０００	３２２，０００
３，０２０，０００	３，０３０，０００	２２３，２００	３，４７０，０００	３，４８０，０００	２７３，１００	３，９２０，０００	３，９３０，０００	３２３，１００
３，０３０，０００	３，０４０，０００	２２４，３００	３，４８０，０００	３，４９０，０００	２７４，２００	３，９３０，０００	３，９４０，０００	３２４，２００
３，０４０，０００	３，０５０，０００	２２５，４００	３，４９０，０００	３，５００，０００	２７５，３００	３，９４０，０００	３，９５０，０００	３２５，３００
３，０５０，０００	３，０６０，０００	２２６，５００	３，５００，０００	３，５１０，０００	２７６，５００	３，９５０，０００	３，９６０，０００	３２６，４００
３，０６０，０００	３，０７０，０００	２２７，６００	３，５１０，０００	３，５２０，０００	２７７，６００	３，９６０，０００	３，９７０，０００	３２７，５００
３，０７０，０００	３，０８０，０００	２２８，７００	３，５２０，０００	３，５３０，０００	２７８，７００	３，９７０，０００	３，９８０，０００	３２８，６００
３，０８０，０００	３，０９０，０００	２２９，８００	３，５３０，０００	３，５４０，０００	２７９，８００	３，９８０，０００	３，９９０，０００	３２９，７００
３，０９０，０００	３，１００，０００	２３０，９００	３，５４０，０００	３，５５０，０００	２８０，９００	３，９９０，０００	４，０００，０００	３３０，８００
３，１００，０００	３，１１０，０００	２３２，１００	３，５５０，０００	３，５６０，０００	２８２，０００			
３，１１０，０００	３，１２０，０００	２３３，２００	３，５６０，０００	３，５７０，０００	２８３，１００	４，０００，０００	５，０００，０００	退職所得控除額控除後の退職手当等の金額に１２．７５％を乗じて算出した金額から１７８，０００円を控除した金額
３，１２０，０００	３，１３０，０００	２３４，３００	３，５７０，０００	３，５８０，０００	２８４，２００		
３，１３０，０００	３，１４０，０００	２３５，４００	３，５８０，０００	３，５９０，０００	２８５，３００		
３，１４０，０００	３，１５０，０００	２３６，５００	３，５９０，０００	３，６００，０００	２８６，４００		
３，１５０，０００	３，１６０，０００	２３７，６００	３，６００，０００	３，６１０，０００	２８７，６００		
３，１６０，０００	３，１７０，０００	２３８，７００	３，６１０，０００	３，６２０，０００	２８８，７００	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１４．３５％を乗じて算出した金額から２５８，０００円を控除した金額
３，１７０，０００	３，１８０，０００	２３９，８００	３，６２０，０００	３，６３０，０００	２８９，８００		
３，１８０，０００	３，１９０，０００	２４０，９００	３，６３０，０００	３，６４０，０００	２９０，９００		
３，１９０，０００	３，２００，０００	２４２，０００	３，６４０，０００	３，６５０，０００	２９２，０００		
３，２００，０００	３，２１０，０００	２４３，２００	３，６５０，０００	３，６６０，０００	２９３，１００		
（五）
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	
６，０００，０００	７，０００，０００	退職所得控除額控除後の退職手当等の金額に１６％を乗じて算出した金額から３５７，０００円を控除した金額	１４，０００，０００	１６，０００，０００	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１，０７２，０００円を控除した金額	８０，０００，０００	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４，６９２，０００円を控除した金額
７，０００，０００	８，０００，０００	退職所得控除額控除後の退職手当等の金額に１７．５％を乗じて算出した金額から４６２，０００円を控除した金額	１６，０００，０００	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１，３１２，０００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３３．１％を乗じて算出した金額から５，２３２，０００円を控除した金額
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１９．５％を乗じて算出した金額から６２２，０００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１，８１２，０００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％を乗じて算出した金額から７，５１２，０００円を控除した金額
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２１．５％を乗じて算出した金額から８２２，０００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２，８１２，０００円を控除した金額	１３０，０００，０００	１６０，０００，０００	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８，２９２，０００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％を乗じて算出した金額から１，００２，０００円を控除した金額	６０，０００，０００	８０，０００，０００	退職所得控除額控除後の退職手当等の金額に３０．６％を乗じて算出した金額から３，１７２，０００円を控除した金額	１６０，０００，０００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１１，３３２，０００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三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（同項第一号に掲げる場合に該当するときは、同項の規定に準じて計算した金額）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４，０００，０００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 2,000 yen	0	90,000	92,000	4,500	234,000	238,000	11,700
2,000	4,000	100	92,000	94,000	4,600	238,000	242,000	11,900
4,000	6,000	200	94,000	96,000	4,700	242,000	246,000	12,100
6,000	8,000	300	96,000	98,000	4,800	246,000	250,000	12,300
8,000	10,000	400	98,000	100,000	4,900	250,000	254,000	12,500
10,000	12,000	500	100,000	102,000	5,000	254,000	258,000	12,700
12,000	14,000	600	102,000	104,000	5,100	258,000	262,000	12,900
14,000	16,000	700	104,000	106,000	5,200	262,000	266,000	13,100
16,000	18,000	800	106,000	108,000	5,300	266,000	270,000	13,300
18,000	20,000	900	108,000	110,000	5,400	270,000	274,000	13,500
20,000	22,000	1,000	110,000	112,000	5,500	274,000	278,000	13,700
22,000	24,000	1,100	112,000	114,000	5,600	278,000	282,000	13,900
24,000	26,000	1,200	114,000	116,000	5,700	282,000	286,000	14,100
26,000	28,000	1,300	116,000	118,000	5,800	286,000	290,000	14,300
28,000	30,000	1,400	118,000	120,000	5,900	290,000	294,000	14,500
30,000	32,000	1,500	120,000	122,000	6,000	294,000	298,000	14,700
32,000	34,000	1,600	122,000	124,000	6,100	298,000	302,000	14,900
34,000	36,000	1,700	124,000	126,000	6,200	302,000	306,000	15,100
36,000	38,000	1,800	126,000	130,000	6,300	306,000	310,000	15,300
38,000	40,000	1,900	130,000	134,000	6,500	310,000	314,000	15,500
40,000	42,000	2,000	134,000	138,000	6,700	314,000	318,000	15,700
42,000	44,000	2,100	138,000	142,000	6,900	318,000	322,000	15,900
44,000	46,000	2,200	142,000	146,000	7,100	322,000	326,000	16,100
46,000	48,000	2,300	146,000	150,000	7,300	326,000	330,000	16,300
48,000	50,000	2,400	150,000	154,000	7,500	330,000	334,000	16,500
50,000	52,000	2,500	154,000	158,000	7,700	334,000	338,000	16,700
52,000	54,000	2,600	158,000	162,000	7,900	338,000	342,000	16,900
54,000	56,000	2,700	162,000	166,000	8,100	342,000	346,000	17,100
56,000	58,000	2,800	166,000	170,000	8,300	346,000	350,000	17,300
58,000	60,000	2,900	170,000	174,000	8,500	350,000	354,000	17,500
60,000	62,000	3,000	174,000	178,000	8,700	354,000	358,000	17,700
62,000	64,000	3,100	178,000	182,000	8,900	358,000	362,000	17,900
64,000	66,000	3,200	182,000	186,000	9,100	362,000	366,000	18,100
66,000	68,000	3,300	186,000	190,000	9,300	366,000	370,000	18,300
68,000	70,000	3,400	190,000	194,000	9,500	370,000	374,000	18,500
70,000	72,000	3,500	194,000	198,000	9,700	374,000	378,000	18,700
72,000	74,000	3,600	198,000	202,000	9,900	378,000	382,000	18,900
74,000	76,000	3,700	202,000	206,000	10,100	382,000	386,000	19,100
76,000	78,000	3,800	206,000	210,000	10,300	386,000	390,000	19,300
78,000	80,000	3,900	210,000	214,000	10,500	390,000	396,000	19,500
80,000	82,000	4,000	214,000	218,000	10,700	396,000	402,000	19,800
82,000	84,000	4,100	218,000	222,000	10,900	402,000	408,000	20,100
84,000	86,000	4,200	222,000	226,000	11,100	408,000	414,000	20,400
86,000	88,000	4,300	226,000	230,000	11,300	414,000	420,000	20,700
88,000	90,000	4,400	230,000	234,000	11,500	420,000	426,000	21,000
(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
426,000	432,000	21,300	696,000	702,000	36,000	1,028,000	1,036,000	56,700
432,000	438,000	21,600	702,000	708,000	36,300	1,036,000	1,044,000	57,200
438,000	444,000	21,900	708,000	714,000	36,700	1,044,000	1,052,000	57,700
444,000	450,000	22,200	714,000	720,000	37,100	1,052,000	1,060,000	58,200
450,000	456,000	22,500	720,000	726,000	37,500	1,060,000	1,068,000	58,700
456,000	462,000	22,800	726,000	732,000	37,800	1,068,000	1,076,000	59,200
462,000	468,000	23,100	732,000	738,000	38,200	1,076,000	1,084,000	59,700
468,000	474,000	23,400	738,000	744,000	38,600	1,084,000	1,092,000	60,200
474,000	480,000	23,700	744,000	750,000	39,000	1,092,000	1,100,000	60,700
480,000	486,000	24,000	750,000	756,000	39,300	1,100,000	1,108,000	61,200
486,000	492,000	24,300	756,000	762,000	39,700	1,108,000	1,116,000	61,700
492,000	498,000	24,600	762,000	768,000	40,100	1,116,000	1,124,000	62,200
498,000	504,000	24,900	768,000	774,000	40,500	1,124,000	1,132,000	62,700
504,000	510,000	25,200	774,000	780,000	40,800	1,132,000	1,140,000	63,200
510,000	516,000	25,500	780,000	788,000	41,200	1,140,000	1,148,000	63,700
516,000	522,000	25,800	788,000	796,000	41,700	1,148,000	1,156,000	64,200
522,000	528,000	26,100	796,000	804,000	42,200	1,156,000	1,164,000	64,700
528,000	534,000	26,400	804,000	812,000	42,700	1,164,000	1,172,000	65,200
534,000	540,000	26,700	812,000	820,000	43,200	1,172,000	1,180,000	65,700
540,000	546,000	27,000	820,000	828,000	43,700	1,180,000	1,188,000	66,200
546,000	552,000	27,300	828,000	836,000	44,200	1,188,000	1,196,000	66,700
552,000	558,000	27,600	836,000	844,000	44,700	1,196,000	1,204,000	67,200
558,000	564,000	27,900	844,000	852,000	45,200	1,204,000	1,212,000	67,800
564,000	570,000	28,200	852,000	860,000	45,700	1,212,000	1,220,000	68,400
570,000	576,000	28,500	860,000	868,000	46,200	1,220,000	1,228,000	69,000
576,000	582,000	28,800	868,000	876,000	46,700	1,228,000	1,236,000	69,600
582,000	588,000	29,100	876,000	884,000	47,200	1,236,000	1,244,000	70,200
588,000	594,000	29,400	884,000	892,000	47,700	1,244,000	1,252,000	70,800
594,000	600,000	29,700	892,000	900,000	48,200	1,252,000	1,260,000	71,400
600,000	606,000	30,000	900,000	908,000	48,700	1,260,000	1,268,000	72,000
606,000	612,000	30,300	908,000	916,000	49,200	1,268,000	1,276,000	72,600
612,000	618,000	30,700	916,000	924,000	49,700	1,276,000	1,284,000	73,200
618,000	624,000	31,100	924,000	932,000	50,200	1,284,000	1,292,000	73,800
624,000	630,000	31,500	932,000	940,000	50,700	1,292,000	1,300,000	74,400
630,000	636,000	31,800	940,000	948,000	51,200	1,300,000	1,310,000	75,000
636,000	642,000	32,200	948,000	956,000	51,700	1,310,000	1,320,000	75,700
642,000	648,000	32,600	956,000	964,000	52,200	1,320,000	1,330,000	76,500
648,000	654,000	33,000	964,000	972,000	52,700	1,330,000	1,340,000	77,200
654,000	660,000	33,300	972,000	980,000	53,200	1,340,000	1,350,000	78,000
660,000	666,000	33,700	980,000	988,000	53,700	1,350,000	1,360,000	78,700
666,000	672,000	34,100	988,000	996,000	54,200	1,360,000	1,370,000	79,500
672,000	678,000	34,500	996,000	1,004,000	54,700	1,370,000	1,380,000	80,200
678,000	684,000	34,800	1,004,000	1,012,000	55,200	1,380,000	1,390,000	81,000
684,000	690,000	35,200	1,012,000	1,020,000	55,700	1,390,000	1,400,000	81,700
690,000	696,000	35,600	1,020,000	1,028,000	56,200	1,400,000	1,410,000	82,500
(3)
Amount of severance pay or other such compensation after the retirement income deduction	Tax amount	Amount of severance pay or other such compensation after the retirement income deduction	Tax amount	Amount of severance pay or other such compensation after the retirement income deduction	Tax amount
At least	Less than	At least	Less than	At least	Less than
yen	yen	yen	yen	yen	yen	yen	yen	yen
1,410,000	1,420,000	83,200	1,860,000	1,870,000	117,400	2,310,000	2,320,000	156,100
1,420,000	1,430,000	84,000	1,870,000	1,880,000	118,200	2,320,000	2,330,000	157,000
1,430,000	1,440,000	84,700	1,880,000	1,890,000	119,100	2,330,000	2,340,000	157,800
1,440,000	1,450,000	85,500	1,890,000	1,900,000	119,900	2,340,000	2,350,000	158,700
1,450,000	1,460,000	86,200	1,900,000	1,910,000	120,700	2,350,000	2,360,000	159,600
1,460,000	1,470,000	87,000	1,910,000	1,920,000	121,500	2,360,000	2,370,000	160,500
1,470,000	1,480,000	87,700	1,920,000	1,930,000	122,400	2,370,000	2,380,000	161,300
1,480,000	1,490,000	88,500	1,930,000	1,940,000	123,200	2,380,000	2,390,000	162,200
1,490,000	1,500,000	89,200	1,940,000	1,950,000	124,000	2,390,000	2,400,000	163,100
1,500,000	1,510,000	90,000	1,950,000	1,960,000	124,800	2,400,000	2,410,000	164,000
1,510,000	1,520,000	90,700	1,960,000	1,970,000	125,700	2,410,000	2,420,000	164,900
1,520,000	1,530,000	91,500	1,970,000	1,980,000	126,500	2,420,000	2,430,000	165,900
1,530,000	1,540,000	92,200	1,980,000	1,990,000	127,300	2,430,000	2,440,000	166,800
1,540,000	1,550,000	93,000	1,990,000	2,000,000	128,100	2,440,000	2,450,000	167,800
1,550,000	1,560,000	93,700	2,000,000	2,010,000	129,000	2,450,000	2,460,000	168,700
1,560,000	1,570,000	94,500	2,010,000	2,020,000	129,800	2,460,000	2,470,000	169,700
1,570,000	1,580,000	95,200	2,020,000	2,030,000	130,700	2,470,000	2,480,000	170,600
1,580,000	1,590,000	96,000	2,030,000	2,040,000	131,600	2,480,000	2,490,000	171,600
1,590,000	1,600,000	96,700	2,040,000	2,050,000	132,500	2,490,000	2,500,000	172,500
1,600,000	1,610,000	97,500	2,050,000	2,060,000	133,300	2,500,000	2,510,000	173,500
1,610,000	1,620,000	98,200	2,060,000	2,070,000	134,200	2,510,000	2,520,000	174,400
1,620,000	1,630,000	99,000	2,070,000	2,080,000	135,100	2,520,000	2,530,000	175,400
1,630,000	1,640,000	99,700	2,080,000	2,090,000	136,000	2,530,000	2,540,000	176,300
1,640,000	1,650,000	100,500	2,090,000	2,100,000	136,800	2,540,000	2,550,000	177,300
1,650,000	1,660,000	101,200	2,100,000	2,110,000	137,700	2,550,000	2,560,000	178,200
1,660,000	1,670,000	102,000	2,110,000	2,120,000	138,600	2,560,000	2,570,000	179,200
1,670,000	1,680,000	102,700	2,120,000	2,130,000	139,500	2,570,000	2,580,000	180,100
1,680,000	1,690,000	103,500	2,130,000	2,140,000	140,300	2,580,000	2,590,000	181,100
1,690,000	1,700,000	104,200	2,140,000	2,150,000	141,200	2,590,000	2,600,000	182,000
1,700,000	1,710,000	105,000	2,150,000	2,160,000	142,100	2,600,000	2,610,000	183,000
1,710,000	1,720,000	105,700	2,160,000	2,170,000	143,000	2,610,000	2,620,000	183,900
1,720,000	1,730,000	106,500	2,170,000	2,180,000	143,800	2,620,000	2,630,000	184,900
1,730,000	1,740,000	107,200	2,180,000	2,190,000	144,700	2,630,000	2,640,000	185,800
1,740,000	1,750,000	108,000	2,190,000	2,200,000	145,600	2,640,000	2,650,000	186,800
1,750,000	1,760,000	108,700	2,200,000	2,210,000	146,500	2,650,000	2,660,000	187,700
1,760,000	1,770,000	109,500	2,210,000	2,220,000	147,300	2,660,000	2,670,000	188,700
1,770,000	1,780,000	110,200	2,220,000	2,230,000	148,200	2,670,000	2,680,000	189,600
1,780,000	1,790,000	111,000	2,230,000	2,240,000	149,100	2,680,000	2,690,000	190,600
1,790,000	1,800,000	111,700	2,240,000	2,250,000	150,000	2,690,000	2,700,000	191,500
1,800,000	1,810,000	112,500	2,250,000	2,260,000	150,800	2,700,000	2,710,000	192,500
1,810,000	1,820,000	113,300	2,260,000	2,270,000	151,700	2,710,000	2,720,000	193,400
1,820,000	1,830,000	114,100	2,270,000	2,280,000	152,600	2,720,000	2,730,000	194,400
1,830,000	1,840,000	114,900	2,280,000	2,290,000	153,500	2,730,000	2,740,000	195,300
1,840,000	1,850,000	115,800	2,290,000	2,300,000	154,300	2,740,000	2,750,000	196,300
1,850,000	1,860,000	116,600	2,300,000	2,310,000	155,200	2,750,000	2,760,000	197,200
(4)
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
2,760,000	2,770,000	198,200	3,210,000	3,220,000	244,300	3,660,000	3,670,000	294,200
2,770,000	2,780,000	199,100	3,220,000	3,230,000	245,400	3,670,000	3,680,000	295,300
2,780,000	2,790,000	200,100	3,230,000	3,240,000	246,500	3,680,000	3,690,000	296,400
2,790,000	2,800,000	201,000	3,240,000	3,250,000	247,600	3,690,000	3,700,000	297,500
2,800,000	2,810,000	202,000	3,250,000	3,260,000	248,700	3,700,000	3,710,000	298,700
2,810,000	2,820,000	202,900	3,260,000	3,270,000	249,800	3,710,000	3,720,000	299,800
2,820,000	2,830,000	203,900	3,270,000	3,280,000	250,900	3,720,000	3,730,000	300,900
2,830,000	2,840,000	204,800	3,280,000	3,290,000	252,000	3,730,000	3,740,000	302,000
2,840,000	2,850,000	205,800	3,290,000	3,300,000	253,100	3,740,000	3,750,000	303,100
2,850,000	2,860,000	206,700	3,300,000	3,310,000	254,300	3,750,000	3,760,000	304,200
2,860,000	2,870,000	207,700	3,310,000	3,320,000	255,400	3,760,000	3,770,000	305,300
2,870,000	2,880,000	208,600	3,320,000	3,330,000	256,500	3,770,000	3,780,000	306,400
2,880,000	2,890,000	209,600	3,330,000	3,340,000	257,600	3,780,000	3,790,000	307,500
2,890,000	2,900,000	210,500	3,340,000	3,350,000	258,700	3,790,000	3,800,000	308,600
2,900,000	2,910,000	211,500	3,350,000	3,360,000	259,800	3,800,000	3,810,000	309,800
2,910,000	2,920,000	212,400	3,360,000	3,370,000	260,900	3,810,000	3,820,000	310,900
2,920,000	2,930,000	213,400	3,370,000	3,380,000	262,000	3,820,000	3,830,000	312,000
2,930,000	2,940,000	214,300	3,380,000	3,390,000	263,100	3,830,000	3,840,000	313,100
2,940,000	2,950,000	215,300	3,390,000	3,400,000	264,200	3,840,000	3,850,000	314,200
2,950,000	2,960,000	216,200	3,400,000	3,410,000	265,400	3,850,000	3,860,000	315,300
2,960,000	2,970,000	217,200	3,410,000	3,420,000	266,500	3,860,000	3,870,000	316,400
2,970,000	2,980,000	218,100	3,420,000	3,430,000	267,600	3,870,000	3,880,000	317,500
2,980,000	2,990,000	219,100	3,430,000	3,440,000	268,700	3,880,000	3,890,000	318,600
2,990,000	3,000,000	220,000	3,440,000	3,450,000	269,800	3,890,000	3,900,000	319,700
3,000,000	3,010,000	221,000	3,450,000	3,460,000	270,900	3,900,000	3,910,000	320,900
3,010,000	3,020,000	222,100	3,460,000	3,470,000	272,000	3,910,000	3,920,000	322,000
3,020,000	3,030,000	223,200	3,470,000	3,480,000	273,100	3,920,000	3,930,000	323,100
3,030,000	3,040,000	224,300	3,480,000	3,490,000	274,200	3,930,000	3,940,000	324,200
3,040,000	3,050,000	225,400	3,490,000	3,500,000	275,300	3,940,000	3,950,000	325,300
3,050,000	3,060,000	226,500	3,500,000	3,510,000	276,500	3,950,000	3,960,000	326,400
3,060,000	3,070,000	227,600	3,510,000	3,520,000	277,600	3,960,000	3,970,000	327,500
3,070,000	3,080,000	228,700	3,520,000	3,530,000	278,700	3,970,000	3,980,000	328,600
3,080,000	3,090,000	229,800	3,530,000	3,540,000	279,800	3,980,000	3,990,000	329,700
3,090,000	3,100,000	230,900	3,540,000	3,550,000	280,900	3,990,000	4,000,000	330,800
3,100,000	3,110,000	232,100	3,550,000	3,560,000	282,000			
3,110,000	3,120,000	233,200	3,560,000	3,570,000	283,100	4,000,000	5,000,000	The amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 12.75%, less 178,000 yen
3,120,000	3,130,000	234,300	3,570,000	3,580,000	284,200		
3,130,000	3,140,000	235,400	3,580,000	3,590,000	285,300		
3,140,000	3,150,000	236,500	3,590,000	3,600,000	286,400		
3,150,000	3,160,000	237,600	3,600,000	3,610,000	287,600		
3,160,000	3,170,000	238,700	3,610,000	3,620,000	288,700	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 14.35%, less 258,000 yen
3,170,000	3,180,000	239,800	3,620,000	3,630,000	289,800		
3,180,000	3,190,000	240,900	3,630,000	3,640,000	290,900		
3,190,000	3,200,000	242,000	3,640,000	3,650,000	292,000		
3,200,000	3,210,000	243,200	3,650,000	3,660,000	293,100		
(5)
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	
6,000,000	7,000,000	The amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 16%, less 357,000 yen	14,000,000	16,000,000	The amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 23.5%, less 1,072,000 yen	80,000,000	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 4,692,000 yen
7,000,000	8,000,000	The amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 17.5%, less 462,000 yen	16,000,000	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 1,312,000 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 33.1%, less 5,232,000 yen
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 19.5%, less 622,000 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 1,812,000 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%, less 7,512,000 yen
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 21.5%, less 822,000 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 2,812,000 yen	130,000,000	160,000,000	The amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 35.6%, less 8,292,000 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%, less 1,002,000 yen	60,000,000	80,000,000	The amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 30.6%, less 3,172,000 yen	160,000,000 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 11,332,000 yen
(Note)
In this table, "amount of severance pay or other such compensation after the retirement income deduction" means the remainder arrived at when the retirement income deduction prescribed in Article 201, paragraph (2) (Amount of Tax to Be Collected on Retirement Income) of the New Act is deducted from the amount of severance pay or other such compensation.
(Remarks)
To find the tax amount, first find the amount arrived at when the retirement income deduction in the attached table to Appended Table VIII of the New Act, found under that attached table according to the years of service equivalent to the years of service prescribed in Article 30, paragraph (3), item (i) (Retirement Income Deduction) of the New Act and to whether the case falls under the case set forth in paragraph (4), item (iii) of that Article (or, if the case falls under the case set forth in item (i) of that paragraph, the amount calculated in a manner equivalent to the provisions of that paragraph), is deducted from the amount of severance pay or other such compensation; 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 the amount equivalent to one half of the amount of severance pay or other such compensation after the retirement income deduction of a Resident whose amount of severance pay or other such compensation after the retirement income deduction is 4,000,000 yen or more includes a fraction of less than 1,000 yen, the amount arrived at when the amount calculated by multiplying the amount of that fraction by two is deducted from the amount of severance pay or other such compensation after the retirement income deduction is deemed to be the amount of severance pay or other such compensation after the retirement income deduction, and if the tax amount of that Resident includes a fraction of less than 100 yen, the amount obtained by discarding that fraction is the tax amount sought.
<sup>machine translation, not official</sup>

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## Cites
- suppl-3451-36/art-3/par-1: 第二十八条第三項 → 所得税法 第二十八条第三項 (Article 28, paragraph (3)), art-28/par-3 — https://japanlaw.org/ja/income-tax-act/art-28/par-3 · https://japanlaw.org/l/340AC0000000033/art-28/par-3
- suppl-3451-36/art-3/par-1: 前項 → 所得税法 第二十八条第二項 (Article 28, paragraph (2)), art-28/par-2 — https://japanlaw.org/ja/income-tax-act/art-28/par-2 · https://japanlaw.org/l/340AC0000000033/art-28/par-2
- suppl-3451-36/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-3451-36/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-3451-36/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-3451-36/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-3451-36/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-3451-36/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-3451-36/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-3451-36/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-3451-36/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-3451-36/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-3451-36/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-3451-36/art-3/par-1: 所得税法の一部を改正する法律（昭和四十五年法律第三十六号。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-3451-36/appdx-1 — https://japanlaw.org/ja/income-tax-act/suppl-3451-36/appdx-1 · https://japanlaw.org/l/340AC0000000033/suppl-3451-36/appdx-1
- suppl-3451-36/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-3451-36/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-3451-36/appdx-5 — https://japanlaw.org/ja/income-tax-act/suppl-3451-36/appdx-5 · https://japanlaw.org/l/340AC0000000033/suppl-3451-36/appdx-5
- suppl-3451-36/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-3451-36/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-3451-36/appdx-6 — https://japanlaw.org/ja/income-tax-act/suppl-3451-36/appdx-6 · https://japanlaw.org/l/340AC0000000033/suppl-3451-36/appdx-6
- suppl-3451-36/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-3451-36/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-3451-36/appdx-1 — https://japanlaw.org/ja/income-tax-act/suppl-3451-36/appdx-1 · https://japanlaw.org/l/340AC0000000033/suppl-3451-36/appdx-1
- suppl-3451-36/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-3451-36/appdx-2 — https://japanlaw.org/ja/income-tax-act/suppl-3451-36/appdx-2 · https://japanlaw.org/l/340AC0000000033/suppl-3451-36/appdx-2
- suppl-3451-36/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-3451-36/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-3451-36/appdx-1 — https://japanlaw.org/ja/income-tax-act/suppl-3451-36/appdx-1 · https://japanlaw.org/l/340AC0000000033/suppl-3451-36/appdx-1
- suppl-3451-36/art-4/par-1: 新法第九十二条第一項 → 所得税法 第九十二条第一項 (Article 92, paragraph (1)), art-92/par-1 — https://japanlaw.org/ja/income-tax-act/art-92/par-1 · https://japanlaw.org/l/340AC0000000033/art-92/par-1
- suppl-3451-36/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-3451-36/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-3451-36/art-5/par-2 — https://japanlaw.org/ja/income-tax-act/suppl-3451-36/art-5/par-2 · https://japanlaw.org/l/340AC0000000033/suppl-3451-36/art-5/par-2
- suppl-3451-36/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-3451-36/art-5/par-1/item-1 — https://japanlaw.org/ja/income-tax-act/suppl-3451-36/art-5/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/suppl-3451-36/art-5/par-1/item-1
- suppl-3451-36/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-3451-36/art-5/par-1/item-2 — https://japanlaw.org/ja/income-tax-act/suppl-3451-36/art-5/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/suppl-3451-36/art-5/par-1/item-2
- suppl-3451-36/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-3451-36/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-3451-36/art-5/par-1/item-1 — https://japanlaw.org/ja/income-tax-act/suppl-3451-36/art-5/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/suppl-3451-36/art-5/par-1/item-1
- suppl-3451-36/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-3451-36/art-5/par-2 — https://japanlaw.org/ja/income-tax-act/suppl-3451-36/art-5/par-2 · https://japanlaw.org/l/340AC0000000033/suppl-3451-36/art-5/par-2
- suppl-3451-36/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-3451-36/appdx-3 — https://japanlaw.org/ja/income-tax-act/suppl-3451-36/appdx-3 · https://japanlaw.org/l/340AC0000000033/suppl-3451-36/appdx-3
- suppl-3451-36/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-3451-36/art-5/par-1/item-1 — https://japanlaw.org/ja/income-tax-act/suppl-3451-36/art-5/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/suppl-3451-36/art-5/par-1/item-1
- suppl-3451-36/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-3451-36/art-5/par-1 — https://japanlaw.org/ja/income-tax-act/suppl-3451-36/art-5/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3451-36/art-5/par-1
- suppl-3451-36/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-3451-36/art-5/par-2 — https://japanlaw.org/ja/income-tax-act/suppl-3451-36/art-5/par-2 · https://japanlaw.org/l/340AC0000000033/suppl-3451-36/art-5/par-2
- suppl-3451-36/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-3451-36/art-5/par-3 — https://japanlaw.org/ja/income-tax-act/suppl-3451-36/art-5/par-3 · https://japanlaw.org/l/340AC0000000033/suppl-3451-36/art-5/par-3
- suppl-3451-36/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-3451-36/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-3451-36/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-3451-36/art-6/par-1: 次項 → 所得税法 附則第六条第二項 (Supplementary Provisions, Article 6, paragraph (2)), suppl-3451-36/art-6/par-2 — https://japanlaw.org/ja/income-tax-act/suppl-3451-36/art-6/par-2 · https://japanlaw.org/l/340AC0000000033/suppl-3451-36/art-6/par-2
- suppl-3451-36/art-6/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）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-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
- suppl-3451-36/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-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-3451-36/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-3451-36/art-6/par-2: 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-3451-36/art-6/par-2: 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-3451-36/art-6/par-2: 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-3451-36/art-3/par-2 — https://japanlaw.org/ja/income-tax-act/suppl-3451-36/art-3/par-2 · https://japanlaw.org/l/340AC0000000033/suppl-3451-36/art-3/par-2
- suppl-3451-36/art-6/par-2: 同条第一項 → 所得税法 附則第三条第一項 (Supplementary Provisions, Article 3, paragraph (1)), suppl-3451-36/art-3/par-1 — https://japanlaw.org/ja/income-tax-act/suppl-3451-36/art-3/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3451-36/art-3/par-1
- suppl-3451-36/art-6/par-2: 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-3451-36/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-3451-36/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-3451-36/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-3451-36/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-3451-36/art-7/par-1: この条 → 所得税法 附則第七条 (Supplementary Provisions, Article 7), suppl-3451-36/art-7 — https://japanlaw.org/ja/income-tax-act/suppl-3451-36/art-7 · https://japanlaw.org/l/340AC0000000033/suppl-3451-36/art-7
- suppl-3451-36/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-3451-36/art-3/par-1 — https://japanlaw.org/ja/income-tax-act/suppl-3451-36/art-3/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3451-36/art-3/par-1
- suppl-3451-36/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-3451-36/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-3451-36/appdx-5 — https://japanlaw.org/ja/income-tax-act/suppl-3451-36/appdx-5 · https://japanlaw.org/l/340AC0000000033/suppl-3451-36/appdx-5
- suppl-3451-36/art-7/par-3: 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-3451-36/art-3/par-1 — https://japanlaw.org/ja/income-tax-act/suppl-3451-36/art-3/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3451-36/art-3/par-1
- suppl-3451-36/art-7/par-3: 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-3451-36/art-7/par-3: 附則別表第六 → 所得税法 附則別表第六 (Supplementary Provisions, Appended Table 6), suppl-3451-36/appdx-6 — https://japanlaw.org/ja/income-tax-act/suppl-3451-36/appdx-6 · https://japanlaw.org/l/340AC0000000033/suppl-3451-36/appdx-6
- suppl-3451-36/art-7/par-3: 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-3451-36/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-3451-36/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-3451-36/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-3451-36/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-3451-36/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-3451-36/art-8/par-1 — https://japanlaw.org/ja/income-tax-act/suppl-3451-36/art-8/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3451-36/art-8/par-1
- suppl-3451-36/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-3451-36/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-3451-36/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-3451-36/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-3451-36/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-3451-36/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-3451-36/art-9/par-1: 次項 → 所得税法 附則第九条第二項 (Supplementary Provisions, Article 9, paragraph (2)), suppl-3451-36/art-9/par-2 — https://japanlaw.org/ja/income-tax-act/suppl-3451-36/art-9/par-2 · https://japanlaw.org/l/340AC0000000033/suppl-3451-36/art-9/par-2
- suppl-3451-36/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-3451-36/art-3/par-1 — https://japanlaw.org/ja/income-tax-act/suppl-3451-36/art-3/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3451-36/art-3/par-1
- suppl-3451-36/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-3451-36/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-3451-36/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-3451-36/art-9/par-1 — https://japanlaw.org/ja/income-tax-act/suppl-3451-36/art-9/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3451-36/art-9/par-1
- suppl-3451-36/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-3451-36/art-3/par-1 — https://japanlaw.org/ja/income-tax-act/suppl-3451-36/art-3/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3451-36/art-3/par-1
- suppl-3451-36/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-3451-36/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-3451-36/art-9/par-1 — https://japanlaw.org/ja/income-tax-act/suppl-3451-36/art-9/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3451-36/art-9/par-1
- suppl-3451-36/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-3451-36/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-3451-36/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-3451-36/art-3/par-1 — https://japanlaw.org/ja/income-tax-act/suppl-3451-36/art-3/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3451-36/art-3/par-1
- suppl-3451-36/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-3451-36/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-3451-36/art-5/par-1/item-2 — https://japanlaw.org/ja/income-tax-act/suppl-3451-36/art-5/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/suppl-3451-36/art-5/par-1/item-2
- suppl-3451-36/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-3451-36/art-5/par-1/item-1 — https://japanlaw.org/ja/income-tax-act/suppl-3451-36/art-5/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/suppl-3451-36/art-5/par-1/item-1
- suppl-3451-36/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-3451-36/art-3/par-1 — https://japanlaw.org/ja/income-tax-act/suppl-3451-36/art-3/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3451-36/art-3/par-1
- suppl-3451-36/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-3451-36/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-3451-36/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-3451-36/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-3451-36/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-3451-36/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-3451-36/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-3451-36/appdx-5: 附則別表第五 → 所得税法 附則別表第五 (Supplementary Provisions, Appended Table 5), suppl-3451-36/appdx-5 — https://japanlaw.org/ja/income-tax-act/suppl-3451-36/appdx-5 · https://japanlaw.org/l/340AC0000000033/suppl-3451-36/appdx-5
- suppl-3451-36/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-3451-36/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-3451-36/appdx-6: 同条第四項第三号 → 所得税法 第三十条第五項第三号 (Article 30, paragraph (5), item (iii)), art-30/par-5/item-3 — https://japanlaw.org/ja/income-tax-act/art-30/par-5/item-3 · https://japanlaw.org/l/340AC0000000033/art-30/par-5/item-3
- suppl-3451-36/appdx-6: 同項第一号 → 所得税法 第三十条第五項第一号 (Article 30, paragraph (5), item (i)), art-30/par-5/item-1 — https://japanlaw.org/ja/income-tax-act/art-30/par-5/item-1 · https://japanlaw.org/l/340AC0000000033/art-30/par-5/item-1
- suppl-3451-36/appdx-6: 同項 → 所得税法 第三十条第五項 (Article 30, paragraph (5)), art-30/par-5 — https://japanlaw.org/ja/income-tax-act/art-30/par-5 · https://japanlaw.org/l/340AC0000000033/art-30/par-5

## Cited by

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

- 所得税法 附則第三条第一項（昭和四十五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-3451-36/art-3/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3451-36/art-3/par-1
- 所得税法 附則第三条第二項第一号（昭和四十五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-3451-36/art-3/par-2/item-1 · https://japanlaw.org/l/340AC0000000033/suppl-3451-36/art-3/par-2/item-1
- 所得税法 附則第三条第二項第二号（昭和四十五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-3451-36/art-3/par-2/item-2 · https://japanlaw.org/l/340AC0000000033/suppl-3451-36/art-3/par-2/item-2
- 所得税法 附則第三条第二項第三号（昭和四十五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-3451-36/art-3/par-2/item-3 · https://japanlaw.org/l/340AC0000000033/suppl-3451-36/art-3/par-2/item-3
- 所得税法 附則第五条第一項（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） — https://japanlaw.org/ja/income-tax-act/suppl-3451-36/art-5/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3451-36/art-5/par-1
- 所得税法 附則第五条第一項第二号（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） — https://japanlaw.org/ja/income-tax-act/suppl-3451-36/art-5/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/suppl-3451-36/art-5/par-1/item-2
- 所得税法 附則第五条第二項（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） — https://japanlaw.org/ja/income-tax-act/suppl-3451-36/art-5/par-2 · https://japanlaw.org/l/340AC0000000033/suppl-3451-36/art-5/par-2
- 所得税法 附則第五条第四項（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） — https://japanlaw.org/ja/income-tax-act/suppl-3451-36/art-5/par-4 · https://japanlaw.org/l/340AC0000000033/suppl-3451-36/art-5/par-4
- 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
- 所得税法 附則第六条第二項（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-2 · https://japanlaw.org/l/340AC0000000033/suppl-3451-36/art-6/par-2
- 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-3451-36/art-7/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3451-36/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-3451-36/art-7/par-2 · https://japanlaw.org/l/340AC0000000033/suppl-3451-36/art-7/par-2
- 所得税法 附則第七条第三項（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-3451-36/art-7/par-3 · https://japanlaw.org/l/340AC0000000033/suppl-3451-36/art-7/par-3
- 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-3451-36/art-8/par-2 · https://japanlaw.org/l/340AC0000000033/suppl-3451-36/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-3451-36/art-9/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3451-36/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-3451-36/art-9/par-2 · https://japanlaw.org/l/340AC0000000033/suppl-3451-36/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-3451-36/art-9/par-3 · https://japanlaw.org/l/340AC0000000033/suppl-3451-36/art-9/par-3
- 所得税法 附則別表第一（昭和４５年分の所得税の簡易税額表） — https://japanlaw.org/ja/income-tax-act/suppl-3451-36/appdx-1 · https://japanlaw.org/l/340AC0000000033/suppl-3451-36/appdx-1
- 所得税法 附則別表第三（昭和４５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-3451-36/appdx-3 · https://japanlaw.org/l/340AC0000000033/suppl-3451-36/appdx-3
- 所得税法 附則別表第五（昭和４５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-3451-36/appdx-5 · https://japanlaw.org/l/340AC0000000033/suppl-3451-36/appdx-5

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## 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-20260918T180319-055, translated 2026-09-18
- claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T180319-056, translated 2026-09-18
- claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T182609-002, translated 2026-09-18
- claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T205218-020, 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-20260918T214331-020, translated 2026-09-18
- claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T214331-021, translated 2026-09-18
- claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T214331-022, translated 2026-09-18
- claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T214331-023, translated 2026-09-18
- claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T214331-024, translated 2026-09-18
- claude-sonnet-5 — Machine translation, batch income-tax-act-20260924T085530-001, translated 2026-09-24
- This site's parser, version 210 — 所得税法 — structure, counts, cross-references and defined terms, computed 2026-10-05