# 所得税法 / Income Tax Act — 附 則 (Supplementary Provisions)
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- 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-3481-8`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act/suppl-3481-8
- e-Gov law ID: 340AC0000000033 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page.
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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 昭和四八年四月七日法律第八号
suppl-3481-8 · https://japanlaw.org/ja/income-tax-act/suppl-3481-8
### 第一条（施行期日） — Effective Date
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suppl-3481-8/art-1 · https://japanlaw.org/ja/income-tax-act/suppl-3481-8/art-1
**第一項** この法律は、公布の日から施行する。
suppl-3481-8/art-1/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-3481-8/art-1/par-1
This Act comes into effect on the date of promulgation.
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### 第二条（経過措置の原則） — Principles of Transitional Measures
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suppl-3481-8/art-2 · https://japanlaw.org/ja/income-tax-act/suppl-3481-8/art-2
**第一項** この附則に別段の定めがあるものを除き、改正後の所得税法（以下「新法」という。）の規定は、昭和四十八年分以後の所得税について適用し、昭和四十七年分以前の所得税については、なお従前の例による。
suppl-3481-8/art-2/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-3481-8/art-2/par-1
Except as otherwise provided in these Supplementary Provisions, the provisions of the Income Tax Act as amended (hereinafter referred to as "the New Act") apply to income tax for 1973 and subsequent years, and the provisions then in force continue to govern income tax for 1972 and earlier years.
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### 第三条（昭和四十八年分の給与所得の金額及び所得控除等に係る特例） — Special Provisions on the Amount of Salary Income and Income Deductions, etc. for 1973
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suppl-3481-8/art-3 · https://japanlaw.org/ja/income-tax-act/suppl-3481-8/art-3
**第一項** 昭和四十八年分の給与所得の金額は、同年中の新法第二十八条第一項（給与所得）に規定する給与等（以下「給与等」という。）の収入金額を附則別表第一の給与等の金額として、同表により当該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に相当する金額によるものとする。
suppl-3481-8/art-3/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-3481-8/art-3/par-1
The amount of salary income for 1973 is to be an amount equivalent to the amount of salary or other wage after the salary income deduction obtained under Appended Table I of the Supplementary Provisions according to the amount of revenue from salary or other wage as prescribed in Article 28, paragraph (1) (Salary Income) of the New Act (hereinafter referred to as "salary or other wage") during that year, taking that amount of revenue as the amount of salary or other wage in that table.
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**第二項** 昭和四十八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。
第五十七条第三項第一号（事業に専従する親族がある場合の必要経費の特例等） 二十万円 十九万二千五百円
第七十九条第一項及び第二項（障害者控除） 十三万円 十二万七千五百円
十九万円 十八万二千五百円
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） 十三万円 十二万七千五百円
第八十三条第一項（配偶者控除） 二十一万円 二十万七千五百円
第八十四条第一項（扶養控除） 十六万円 十五万五千円
第八十四条第二項 十九万円 十八万二千五百円
第八十四条第三項 十八万円 十七万二千五百円
第八十六条第一項（基礎控除） 二十一万円 二十万七千五百円
第百九十条第二号（年末調整） 別表第七の附表 所得税法の一部を改正する法律（昭和四十八年法律第八号。以下「改正法」という。）附則別表第一
別表第七の表 ４，０８８，０００ ４，１２８，０００
７９８，４００ ８１０，４００
別表第七の備考（一） この表の附表 改正法附則別表第一
別表第七の備考（二） １３０，０００円 １２７，５００円
１９０，０００円 １８２，５００円
suppl-3481-8/art-3/par-2 · https://japanlaw.org/ja/income-tax-act/suppl-3481-8/art-3/par-2
With regard to income tax for 1973, 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 57, paragraph (3), item (i) (Special Provisions on Necessary Expenses If Relatives Work Exclusively for a Resident) 200,000 yen 192,500 yen
Article 79, paragraphs (1) and (2) (Disability Deduction) 130,000 yen 127,500 yen
190,000 yen 182,500 yen
Article 80, paragraph (1) (Elderly Person Deduction), Article 81, paragraph (1) (Widow Deduction) and Article 82, paragraph (1) (Working Student Deduction) 130,000 yen 127,500 yen
Article 83, paragraph (1) (Spousal Deduction) 210,000 yen 207,500 yen
Article 84, paragraph (1) (Deduction for Dependents) 160,000 yen 155,000 yen
Article 84, paragraph (2) 190,000 yen 182,500 yen
Article 84, paragraph (3) 180,000 yen 172,500 yen
Article 86, paragraph (1) (Basic Personal Exemption) 210,000 yen 207,500 yen
Article 190, item (ii) (Year-End Adjustment) the attached table to Appended Table VII Appended Table I of the Supplementary Provisions of the Act Partially Amending the Income Tax Act (Act No. 8 of 1973; hereinafter referred to as "the Amending Act")
The table in Appended Table VII 4,088,000 4,128,000
798,400 810,400
Appended Table VII, Remarks (i) the attached table to this table Appended Table I of the Supplementary Provisions of the Amending Act
Appended Table VII, Remarks (ii) 130,000 yen 127,500 yen
190,000 yen 182,500 yen
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### 第四条（有価証券の譲渡所得の非課税に関する経過措置） — Transitional Measures Concerning Nontaxability of Capital Gains from Securities
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suppl-3481-8/art-4 · https://japanlaw.org/ja/income-tax-act/suppl-3481-8/art-4
**第一項** 新法第九条第一項第十一号ニ（有価証券の譲渡による所得の非課税）の規定は、この法律の施行の日（以下「施行日」という。）以後における同号ニの有価証券の譲渡による所得について適用する。
suppl-3481-8/art-4/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-3481-8/art-4/par-1
The provisions of Article 9, paragraph (1), item (xi), (d) (Nontaxability of Income from Transfer of Securities) of the New Act apply to income from the transfer of Securities set forth in (d) of that item on or after the date on which this Act comes into effect (hereinafter referred to as "the Effective Date").
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### 第五条（昭和四十八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 1973
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suppl-3481-8/art-5 · https://japanlaw.org/ja/income-tax-act/suppl-3481-8/art-5
**第一項** 居住者の昭和四十八年分の所得税については、新法第百四条第一項（予定納税額の納付）に規定する予定納税基準額（以下「予定納税基準額」という。）は、次項の規定の適用がある場合を除き、第一号に掲げる金額に第二号に掲げる率を乗じて計算した金額によるものとする。
suppl-3481-8/art-5/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-3481-8/art-5/par-1
With regard to a Resident's income tax for 1973, 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):
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**一** その者の昭和四十七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
suppl-3481-8/art-5/par-1/item-1 · https://japanlaw.org/ja/income-tax-act/suppl-3481-8/art-5/par-1/item-1
the amount of income tax on the person's taxable gross income for 1972 (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);
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**二** 前号に掲げる金額の計算の基礎となつた課税総所得金額（昭和四十七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）の規定の適用があつた場合には、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旧法第五十七条第三項（事業に専従する親族がある場合の必要経費の特例等）に規定する事業専従者、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二により求めた率
suppl-3481-8/art-5/par-1/item-2 · https://japanlaw.org/ja/income-tax-act/suppl-3481-8/art-5/par-1/item-2
the rate obtained under Appended Table II 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 Article 90, paragraph (1) (Averaging Taxation on Fluctuating Income and Ad Hoc Income) of the Former Act was applied to income tax for 1972, 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 relatives engaged exclusively in the business as prescribed in Article 57, paragraph (3) (Special Provisions on Necessary Expenses If Relatives Work Exclusively in a Business, etc.) of the Former Act, Claimable Spouses, and dependents that formed the basis for calculating that taxable aggregate income and similar amount, and the number of such persons.
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**第二項** 昭和四十七年分の課税総所得金額等が二千万円以上である居住者の昭和四十八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二万円を控除した金額によるものとする。
suppl-3481-8/art-5/par-2 · https://japanlaw.org/ja/income-tax-act/suppl-3481-8/art-5/par-2
The tax prepayment calculation base for income tax for 1973 of a Resident whose taxable aggregate income and similar amount for 1972 is 20 million yen or more is to be the amount arrived at when 20,000 yen is deducted from the amount set forth in item (i) of the preceding paragraph for that person.
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**第三項** 昭和四十七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四十八年分の予定納税基準額の計算については、政令で定める。
suppl-3481-8/art-5/par-3 · https://japanlaw.org/ja/income-tax-act/suppl-3481-8/art-5/par-3
The calculation of the tax prepayment calculation base for 1973 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 1972 is specified by Cabinet Order.
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**第四項** 非居住者の昭和四十八年分の所得税に係る予定納税基準額は、前三項の規定に準じて計算したところによる。
suppl-3481-8/art-5/par-4 · https://japanlaw.org/ja/income-tax-act/suppl-3481-8/art-5/par-4
The tax prepayment calculation base for income tax for 1973 of a Nonresident is as calculated in accordance with the provisions of the preceding three paragraphs.
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### 第六条（証券投資信託の収益の分配に係る源泉徴収時期に関する経過措置） — Transitional Measures Concerning the Time of Withholding from Distributions of Profits of Securities Investment Trusts
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suppl-3481-8/art-6 · https://japanlaw.org/ja/income-tax-act/suppl-3481-8/art-6
**第一項** 新法第百八十一条第二項（配当等に係る源泉徴収義務）の規定は、施行日以後に支払うべき同項に規定する配当等について適用し、同日前に支払うべき旧法第百八十一条第二項に規定する配当等については、なお従前の例による。
suppl-3481-8/art-6/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-3481-8/art-6/par-1
The provisions of Article 181, paragraph (2) (Obligation to Withhold Taxes from Dividends and Similar Income) of the New Act apply to dividends and similar income prescribed in that paragraph that are payable on or after the Effective Date, and the provisions then in force continue to govern dividends and similar income prescribed in Article 181, paragraph (2) of the Former Act that are payable before that date.
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### 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
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suppl-3481-8/art-7 · https://japanlaw.org/ja/income-tax-act/suppl-3481-8/art-7
**第一項** 新法第四編第二章第一節（給与所得に係る源泉徴収義務及び徴収税額）の規定及び新法別表第四から別表第六までは、施行日以後に支払うべき給与等について適用し、同日前に支払うべき給与等については、なお従前の例による。
suppl-3481-8/art-7/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-3481-8/art-7/par-1
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 payable on or after the Effective Date, and the provisions then in force continue to govern salary or other wage payable before that date.
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**第二項** 附則第三条第二項（昭和四十八年分の給与所得の金額及び所得控除等に係る特例）の規定により読み替えられた新法第百九十条（年末調整）の規定及び附則別表第一は、昭和四十八年中に支払うべき給与等でその最後に支払をする日が施行日以後である場合について適用し、その最後に支払をする日が施行日前である場合については、なお従前の例による。
suppl-3481-8/art-7/par-2 · https://japanlaw.org/ja/income-tax-act/suppl-3481-8/art-7/par-2
The provisions of Article 190 (Year-End Adjustments) of the New Act as deemed to be replaced pursuant to Article 3, paragraph (2) (Special Provisions on the Amount of Salary Income and Income Deductions, etc. for 1973) of the Supplementary Provisions, and Appended Table I of the Supplementary Provisions, apply in the case where the last payment of salary or other wage payable during 1973 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.
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**第三項** 新法第二百一条（退職所得に係る源泉徴収税額）の規定並びに新法別表第八及び同表の附表は、昭和四十八年一月一日以後に支払うべき新法第百九十九条（退職所得に係る源泉徴収義務）に規定する退職手当等（以下「退職手当等」という。）で施行日以後に支払われるものについて適用し、同年中に支払うべき退職手当等で同日前に支払われたものについては、なお従前の例による。
suppl-3481-8/art-7/par-3 · https://japanlaw.org/ja/income-tax-act/suppl-3481-8/art-7/par-3
The provisions of Article 201 (Tax Withheld from Retirement Income) of the New Act, and Appended Table 8 of the New Act and the attached table to that Table, 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 on or after January 1, 1973 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.
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### 第八条（源泉徴収の納期の特例の承認の申請に関する経過措置） — Transitional Measures Concerning Applications for Approval of Special Provisions on the Payment Deadline for Withholding
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suppl-3481-8/art-8 · https://japanlaw.org/ja/income-tax-act/suppl-3481-8/art-8
**第一項** 新法第二百十七条第五項（納期の特例に関する承認の申請等）の規定は、施行日以後に提出する同条第一項の申請書について適用する。
suppl-3481-8/art-8/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-3481-8/art-8/par-1
The provisions of Article 217, paragraph (5) (Application for Approval of Special Provisions on the Payment Deadline) of the New Act apply to written applications under paragraph (1) of that Article that are submitted on or after the Effective Date.
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### 第九条（無記名公社債の利子等の受領者の告知に関する経過措置） — Transitional Measures Concerning Notice by Recipients of Interest and Similar Income from Bearer Public and Corporate Bonds
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suppl-3481-8/art-9 · https://japanlaw.org/ja/income-tax-act/suppl-3481-8/art-9
**第一項** 新法第二百二十四条第一項後段（無記名公社債の利子等の受領者の告知）の規定は、施行日以後に同項の支払をする場合について適用する。
suppl-3481-8/art-9/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-3481-8/art-9/par-1
The provisions of the second sentence of Article 224, paragraph (1) (Notice by Recipients of Interest and Similar Income from Bearer Public and Corporate Bonds) of the New Act apply in the case where the payment referred to in that paragraph is made on or after the Effective Date.
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### 第十条（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
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suppl-3481-8/art-10 · https://japanlaw.org/ja/income-tax-act/suppl-3481-8/art-10
**第一項** 施行日前に昭和四十八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、昭和四十九年三月三十一日までに、税務署長に対し、国税通則法第二十三条第一項（更正の請求）の更正の請求をすることができる。
suppl-3481-8/art-10/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-3481-8/art-10/par-1
A person who, before the Effective Date, filed a return under Article 127 (Filing a Tax Return in the Case of Absence From Japan Partway Through the Year) 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 1973, 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 March 31, 1974, with respect to the matters to which that change applies.
machine translation, not official
**第二項** 前項の更正の請求に基づく国税通則法第二十四条又は第二十六条の規定による更正があつた場合において、新法第百五十九条第二項（更正又は決定による源泉徴収税額等の還付）（新法第百六十八条（非居住者に対する準用）において準用する場合を含む。）の規定による還付金について国税通則法第五十八条第一項（還付加算金）に規定する還付加算金を計算するときは、その計算の基礎となる同項の期間は、施行日からその還付のための支払決定をする日又はその還付金につき同法第五十七条第一項（充当）の規定による充当（以下「充当」という。）をする日（同日前に充当をするのに適することとなつた日がある場合には、その適することとなつた日）までの期間とする。
suppl-3481-8/art-10/par-2 · https://japanlaw.org/ja/income-tax-act/suppl-3481-8/art-10/par-2
If a Reassessment under Article 24 or Article 26 of the Act on General Rules for National Taxes has been made based on a request for Reassessment referred to in the preceding paragraph, and the interest on refund prescribed in Article 58, paragraph (1) (Interest on Refunds) of the Act on General Rules for National Taxes is calculated for a refund under Article 159, paragraph (2) (Refunding Taxes Withheld, 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 referred to in that paragraph which serves as the basis for the calculation is to be the period beginning on the Effective Date and ending on the day on which the decision to pay the refund is made or on 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 there is a day before that day on which the refund became suitable for Appropriation, ending on that day).
machine translation, not official
### 第十一条（施行日前に支払われた退職所得に係る源泉徴収税額の還付） — Refund of Tax Withheld on Retirement Income Paid Before the Effective Date
caption: machine translation, not official
suppl-3481-8/art-11 · https://japanlaw.org/ja/income-tax-act/suppl-3481-8/art-11
**第一項** 昭和四十八年中に支払うべき退職手当等で施行日前に支払われたものにつき旧法第百九十九条から第二百二条まで（退職所得に係る源泉徴収）の規定により徴収された所得税の額が、当該退職手当等につき新法第二百一条及び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、同年六月三十日までに、納税地の所轄税務署長に対し、そのこえる金額の還付を請求することができる。
suppl-3481-8/art-11/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-3481-8/art-11/par-1
If the amount of income tax collected pursuant to the provisions of Articles 199 through 202 (Withholding from Retirement Income) of the Former Act on severance pay or other such compensation payable during 1973 which was paid before the Effective Date exceeds the amount of income tax that would result from applying the provisions of Articles 201 and 202 of the New Act to that severance pay or other such compensation, the Resident who received payment of that severance pay or other such compensation may, pursuant to the provisions of Cabinet Order, request the competent district director for the locality in which the Resident pays income tax to refund the excess amount by June 30 of that year.
machine translation, not official
**第二項** 前項に規定する退職手当等につき同項の規定による還付の請求があつた場合には、その居住者の昭和四十八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新法第二百一条第一項第二号の規定の適用については、当該請求に係る退職手当等について旧法第百九十九条から第二百二条までの規定により徴収された所得税の額から当該請求により還付すべき金額を控除した金額の所得税の徴収が行なわれたものとみなす。
suppl-3481-8/art-11/par-2 · https://japanlaw.org/ja/income-tax-act/suppl-3481-8/art-11/par-2
If a request for a refund under the preceding paragraph has been made for severance pay or other such compensation prescribed in that paragraph, then, with regard to the application of the provisions on returns, Reassessment or determination, payment, collection (excluding withholding on severance pay or other such compensation) and refunds (excluding the refund to which the request pertains) concerning the Resident's income tax for 1973, and the application of the provisions of Article 201, paragraph (1), item (ii) of the New Act to severance pay or other such compensation payable during that year which is paid on or after the Effective Date, income tax is deemed to have been collected on the severance pay or other such compensation to which the request pertains in the amount obtained by deducting the amount to be refunded under the request from the amount of income tax collected on it pursuant to the provisions of Articles 199 through 202 of the Former Act.
machine translation, not official
**第三項** 第一項の規定による還付金について国税通則法第五十八条第一項（還付加算金）に規定する還付加算金を計算する場合には、その計算の基礎となる同項の期間は、第一項の規定による還付の請求があつた日から一月を経過する日の翌日からその還付のための支払決定をする日又はその還付金につき充当をする日（同日前に充当をするのに適することとなつた日がある場合には、その適することとなつた日）までの期間とする。
suppl-3481-8/art-11/par-3 · https://japanlaw.org/ja/income-tax-act/suppl-3481-8/art-11/par-3
If the interest on refund prescribed in Article 58, paragraph (1) (Interest on Refunds) of the Act on General Rules for National Taxes is calculated for a refund under paragraph (1), the period referred to in that paragraph which serves as the basis for the calculation is to be the period beginning on the day after the day on which one month elapses from the day on which the request for a refund under paragraph (1) was made, and ending on the day on which the decision to pay the refund is made or on the day on which Appropriation of the refund is made (or, if there is a day before that day on which the refund became suitable for Appropriation, ending on that day).
machine translation, not official
## 附則別表第一（昭和４８年分の年末調整のための給与所得の源泉徴収税額表の附表）
suppl-3481-8/appdx-1 · https://japanlaw.org/ja/income-tax-act/suppl-3481-8/appdx-1
（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
１５３，８００円未満 ０ ２５０，０００ ２５２，０００ ７８，０００ ３５０，０００ ３５２，０００ １５８，０００
１５３，８００ １５４，０００ １，０００ ２５２，０００ ２５４，０００ ７９，６００ ３５２，０００ ３５４，０００ １５９，６００
１５４，０００ １５６，０００ １，２００ ２５４，０００ ２５６，０００ ８１，２００ ３５４，０００ ３５６，０００ １６１，２００
１５６，０００ １５８，０００ ２，８００ ２５６，０００ ２５８，０００ ８２，８００ ３５６，０００ ３５８，０００ １６２，８００
１５８，０００ １６０，０００ ４，４００ ２５８，０００ ２６０，０００ ８４，４００ ３５８，０００ ３６０，０００ １６４，４００
１６０，０００ １６２，０００ ６，０００ ２６０，０００ ２６２，０００ ８６，０００ ３６０，０００ ３６２，０００ １６６，０００
１６２，０００ １６４，０００ ７，６００ ２６２，０００ ２６４，０００ ８７，６００ ３６２，０００ ３６４，０００ １６７，６００
１６４，０００ １６６，０００ ９，２００ ２６４，０００ ２６６，０００ ８９，２００ ３６４，０００ ３６６，０００ １６９，２００
１６６，０００ １６８，０００ １０，８００ ２６６，０００ ２６８，０００ ９０，８００ ３６６，０００ ３６８，０００ １７０，８００
１６８，０００ １７０，０００ １２，４００ ２６８，０００ ２７０，０００ ９２，４００ ３６８，０００ ３７０，０００ １７２，４００
１７０，０００ １７２，０００ １４，０００ ２７０，０００ ２７２，０００ ９４，０００ ３７０，０００ ３７２，０００ １７４，０００
１７２，０００ １７４，０００ １５，６００ ２７２，０００ ２７４，０００ ９５，６００ ３７２，０００ ３７４，０００ １７５，６００
１７４，０００ １７６，０００ １７，２００ ２７４，０００ ２７６，０００ ９７，２００ ３７４，０００ ３７６，０００ １７７，２００
１７６，０００ １７８，０００ １８，８００ ２７６，０００ ２７８，０００ ９８，８００ ３７６，０００ ３７８，０００ １７８，８００
１７８，０００ １８０，０００ ２０，４００ ２７８，０００ ２８０，０００ １００，４００ ３７８，０００ ３８０，０００ １８０，４００
１８０，０００ １８２，０００ ２２，０００ ２８０，０００ ２８２，０００ １０２，０００ ３８０，０００ ３８２，０００ １８２，０００
１８２，０００ １８４，０００ ２３，６００ ２８２，０００ ２８４，０００ １０３，６００ ３８２，０００ ３８４，０００ １８３，６００
１８４，０００ １８６，０００ ２５，２００ ２８４，０００ ２８６，０００ １０５，２００ ３８４，０００ ３８６，０００ １８５，２００
１８６，０００ １８８，０００ ２６，８００ ２８６，０００ ２８８，０００ １０６，８００ ３８６，０００ ３８８，０００ １８６，８００
１８８，０００ １９０，０００ ２８，４００ ２８８，０００ ２９０，０００ １０８，４００ ３８８，０００ ３９０，０００ １８８，４００
１９０，０００ １９２，０００ ３０，０００ ２９０，０００ ２９２，０００ １１０，０００ ３９０，０００ ３９２，０００ １９０，０００
１９２，０００ １９４，０００ ３１，６００ ２９２，０００ ２９４，０００ １１１，６００ ３９２，０００ ３９４，０００ １９１，６００
１９４，０００ １９６，０００ ３３，２００ ２９４，０００ ２９６，０００ １１３，２００ ３９４，０００ ３９６，０００ １９３，２００
１９６，０００ １９８，０００ ３４，８００ ２９６，０００ ２９８，０００ １１４，８００ ３９６，０００ ３９８，０００ １９４，８００
１９８，０００ ２００，０００ ３６，４００ ２９８，０００ ３００，０００ １１６，４００ ３９８，０００ ４００，０００ １９６，４００
２００，０００ ２０２，０００ ３８，０００ ３００，０００ ３０２，０００ １１８，０００ ４００，０００ ４０２，０００ １９８，０００
２０２，０００ ２０４，０００ ３９，６００ ３０２，０００ ３０４，０００ １１９，６００ ４０２，０００ ４０４，０００ １９９，６００
２０４，０００ ２０６，０００ ４１，２００ ３０４，０００ ３０６，０００ １２１，２００ ４０４，０００ ４０６，０００ ２０１，２００
２０６，０００ ２０８，０００ ４２，８００ ３０６，０００ ３０８，０００ １２２，８００ ４０６，０００ ４０８，０００ ２０２，８００
２０８，０００ ２１０，０００ ４４，４００ ３０８，０００ ３１０，０００ １２４，４００ ４０８，０００ ４１０，０００ ２０４，４００
２１０，０００ ２１２，０００ ４６，０００ ３１０，０００ ３１２，０００ １２６，０００ ４１０，０００ ４１２，０００ ２０６，０００
２１２，０００ ２１４，０００ ４７，６００ ３１２，０００ ３１４，０００ １２７，６００ ４１２，０００ ４１４，０００ ２０７，６００
２１４，０００ ２１６，０００ ４９，２００ ３１４，０００ ３１６，０００ １２９，２００ ４１４，０００ ４１６，０００ ２０９，２００
２１６，０００ ２１８，０００ ５０，８００ ３１６，０００ ３１８，０００ １３０，８００ ４１６，０００ ４１８，０００ ２１０，８００
２１８，０００ ２２０，０００ ５２，４００ ３１８，０００ ３２０，０００ １３２，４００ ４１８，０００ ４２０，０００ ２１２，４００
２２０，０００ ２２２，０００ ５４，０００ ３２０，０００ ３２２，０００ １３４，０００ ４２０，０００ ４２２，０００ ２１４，０００
２２２，０００ ２２４，０００ ５５，６００ ３２２，０００ ３２４，０００ １３５，６００ ４２２，０００ ４２４，０００ ２１５，６００
２２４，０００ ２２６，０００ ５７，２００ ３２４，０００ ３２６，０００ １３７，２００ ４２４，０００ ４２６，０００ ２１７，２００
２２６，０００ ２２８，０００ ５８，８００ ３２６，０００ ３２８，０００ １３８，８００ ４２６，０００ ４２８，０００ ２１８，８００
２２８，０００ ２３０，０００ ６０，４００ ３２８，０００ ３３０，０００ １４０，４００ ４２８，０００ ４３０，０００ ２２０，４００
２３０，０００ ２３２，０００ ６２，０００ ３３０，０００ ３３２，０００ １４２，０００ ４３０，０００ ４３２，０００ ２２２，０００
２３２，０００ ２３４，０００ ６３，６００ ３３２，０００ ３３４，０００ １４３，６００ ４３２，０００ ４３４，０００ ２２３，６００
２３４，０００ ２３６，０００ ６５，２００ ３３４，０００ ３３６，０００ １４５，２００ ４３４，０００ ４３６，０００ ２２５，２００
２３６，０００ ２３８，０００ ６６，８００ ３３６，０００ ３３８，０００ １４６，８００ ４３６，０００ ４３８，０００ ２２６，８００
２３８，０００ ２４０，０００ ６８，４００ ３３８，０００ ３４０，０００ １４８，４００ ４３８，０００ ４４０，０００ ２２８，４００
２４０，０００ ２４２，０００ ７０，０００ ３４０，０００ ３４２，０００ １５０，０００ ４４０，０００ ４４２，０００ ２３０，０００
２４２，０００ ２４４，０００ ７１，６００ ３４２，０００ ３４４，０００ １５１，６００ ４４２，０００ ４４４，０００ ２３１，６００
２４４，０００ ２４６，０００ ７３，２００ ３４４，０００ ３４６，０００ １５３，２００ ４４４，０００ ４４６，０００ ２３３，２００
２４６，０００ ２４８，０００ ７４，８００ ３４６，０００ ３４８，０００ １５４，８００ ４４６，０００ ４４８，０００ ２３４，８００
２４８，０００ ２５０，０００ ７６，４００ ３４８，０００ ３５０，０００ １５６，４００ ４４８，０００ ４５０，０００ ２３６，４００
（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
４５０，０００ ４５２，０００ ２３８，０００ ５５０，０００ ５５２，０００ ３１８，０００ ６５０，０００ ６５２，０００ ３９８，０００
４５２，０００ ４５４，０００ ２３９，６００ ５５２，０００ ５５４，０００ ３１９，６００ ６５２，０００ ６５４，０００ ３９９，６００
４５４，０００ ４５６，０００ ２４１，２００ ５５４，０００ ５５６，０００ ３２１，２００ ６５４，０００ ６５６，０００ ４０１，２００
４５６，０００ ４５８，０００ ２４２，８００ ５５６，０００ ５５８，０００ ３２２，８００ ６５６，０００ ６５８，０００ ４０２，８００
４５８，０００ ４６０，０００ ２４４，４００ ５５８，０００ ５６０，０００ ３２４，４００ ６５８，０００ ６６０，０００ ４０４，４００
４６０，０００ ４６２，０００ ２４６，０００ ５６０，０００ ５６２，０００ ３２６，０００ ６６０，０００ ６６２，０００ ４０６，０００
４６２，０００ ４６４，０００ ２４７，６００ ５６２，０００ ５６４，０００ ３２７，６００ ６６２，０００ ６６４，０００ ４０７，６００
４６４，０００ ４６６，０００ ２４９，２００ ５６４，０００ ５６６，０００ ３２９，２００ ６６４，０００ ６６６，０００ ４０９，２００
４６６，０００ ４６８，０００ ２５０，８００ ５６６，０００ ５６８，０００ ３３０，８００ ６６６，０００ ６６８，０００ ４１０，８００
４６８，０００ ４７０，０００ ２５２，４００ ５６８，０００ ５７０，０００ ３３２，４００ ６６８，０００ ６７０，０００ ４１２，４００
４７０，０００ ４７２，０００ ２５４，０００ ５７０，０００ ５７２，０００ ３３４，０００ ６７０，０００ ６７２，０００ ４１４，０００
４７２，０００ ４７４，０００ ２５５，６００ ５７２，０００ ５７４，０００ ３３５，６００ ６７２，０００ ６７４，０００ ４１５，６００
４７４，０００ ４７６，０００ ２５７，２００ ５７４，０００ ５７６，０００ ３３７，２００ ６７４，０００ ６７６，０００ ４１７，２００
４７６，０００ ４７８，０００ ２５８，８００ ５７６，０００ ５７８，０００ ３３８，８００ ６７６，０００ ６７８，０００ ４１８，８００
４７８，０００ ４８０，０００ ２６０，４００ ５７８，０００ ５８０，０００ ３４０，４００ ６７８，０００ ６８０，０００ ４２０，４００
４８０，０００ ４８２，０００ ２６２，０００ ５８０，０００ ５８２，０００ ３４２，０００ ６８０，０００ ６８２，０００ ４２２，０００
４８２，０００ ４８４，０００ ２６３，６００ ５８２，０００ ５８４，０００ ３４３，６００ ６８２，０００ ６８４，０００ ４２３，６００
４８４，０００ ４８６，０００ ２６５，２００ ５８４，０００ ５８６，０００ ３４５，２００ ６８４，０００ ６８６，０００ ４２５，２００
４８６，０００ ４８８，０００ ２６６，８００ ５８６，０００ ５８８，０００ ３４６，８００ ６８６，０００ ６８８，０００ ４２６，８００
４８８，０００ ４９０，０００ ２６８，４００ ５８８，０００ ５９０，０００ ３４８，４００ ６８８，０００ ６９０，０００ ４２８，４００
４９０，０００ ４９２，０００ ２７０，０００ ５９０，０００ ５９２，０００ ３５０，０００ ６９０，０００ ６９２，０００ ４３０，０００
４９２，０００ ４９４，０００ ２７１，６００ ５９２，０００ ５９４，０００ ３５１，６００ ６９２，０００ ６９４，０００ ４３１，６００
４９４，０００ ４９６，０００ ２７３，２００ ５９４，０００ ５９６，０００ ３５３，２００ ６９４，０００ ６９６，０００ ４３３，２００
４９６，０００ ４９８，０００ ２７４，８００ ５９６，０００ ５９８，０００ ３５４，８００ ６９６，０００ ６９８，０００ ４３４，８００
４９８，０００ ５００，０００ ２７６，４００ ５９８，０００ ６００，０００ ３５６，４００ ６９８，０００ ７００，０００ ４３６，４００
５００，０００ ５０２，０００ ２７８，０００ ６００，０００ ６０２，０００ ３５８，０００ ７００，０００ ７０２，０００ ４３８，０００
５０２，０００ ５０４，０００ ２７９，６００ ６０２，０００ ６０４，０００ ３５９，６００ ７０２，０００ ７０４，０００ ４３９，６００
５０４，０００ ５０６，０００ ２８１，２００ ６０４，０００ ６０６，０００ ３６１，２００ ７０４，０００ ７０６，０００ ４４１，２００
５０６，０００ ５０８，０００ ２８２，８００ ６０６，０００ ６０８，０００ ３６２，８００ ７０６，０００ ７０８，０００ ４４２，８００
５０８，０００ ５１０，０００ ２８４，４００ ６０８，０００ ６１０，０００ ３６４，４００ ７０８，０００ ７１０，０００ ４４４，４００
５１０，０００ ５１２，０００ ２８６，０００ ６１０，０００ ６１２，０００ ３６６，０００ ７１０，０００ ７１２，０００ ４４６，０００
５１２，０００ ５１４，０００ ２８７，６００ ６１２，０００ ６１４，０００ ３６７，６００ ７１２，０００ ７１４，０００ ４４７，６００
５１４，０００ ５１６，０００ ２８９，２００ ６１４，０００ ６１６，０００ ３６９，２００ ７１４，０００ ７１６，０００ ４４９，２００
５１６，０００ ５１８，０００ ２９０，８００ ６１６，０００ ６１８，０００ ３７０，８００ ７１６，０００ ７１８，０００ ４５０，８００
５１８，０００ ５２０，０００ ２９２，４００ ６１８，０００ ６２０，０００ ３７２，４００ ７１８，０００ ７２０，０００ ４５２，４００
５２０，０００ ５２２，０００ ２９４，０００ ６２０，０００ ６２２，０００ ３７４，０００ ７２０，０００ ７２２，０００ ４５４，０００
５２２，０００ ５２４，０００ ２９５，６００ ６２２，０００ ６２４，０００ ３７５，６００ ７２２，０００ ７２４，０００ ４５５，６００
５２４，０００ ５２６，０００ ２９７，２００ ６２４，０００ ６２６，０００ ３７７，２００ ７２４，０００ ７２６，０００ ４５７，２００
５２６，０００ ５２８，０００ ２９８，８００ ６２６，０００ ６２８，０００ ３７８，８００ ７２６，０００ ７２８，０００ ４５８，８００
５２８，０００ ５３０，０００ ３００，４００ ６２８，０００ ６３０，０００ ３８０，４００ ７２８，０００ ７３０，０００ ４６０，４００
５３０，０００ ５３２，０００ ３０２，０００ ６３０，０００ ６３２，０００ ３８２，０００ ７３０，０００ ７３２，０００ ４６２，０００
５３２，０００ ５３４，０００ ３０３，６００ ６３２，０００ ６３４，０００ ３８３，６００ ７３２，０００ ７３４，０００ ４６３，６００
５３４，０００ ５３６，０００ ３０５，２００ ６３４，０００ ６３６，０００ ３８５，２００ ７３４，０００ ７３６，０００ ４６５，２００
５３６，０００ ５３８，０００ ３０６，８００ ６３６，０００ ６３８，０００ ３８６，８００ ７３６，０００ ７３８，０００ ４６６，８００
５３８，０００ ５４０，０００ ３０８，４００ ６３８，０００ ６４０，０００ ３８８，４００ ７３８，０００ ７４０，０００ ４６８，４００
５４０，０００ ５４２，０００ ３１０，０００ ６４０，０００ ６４２，０００ ３９０，０００ ７４０，０００ ７４２，０００ ４７０，０００
５４２，０００ ５４４，０００ ３１１，６００ ６４２，０００ ６４４，０００ ３９１，６００ ７４２，０００ ７４４，０００ ４７１，６００
５４４，０００ ５４６，０００ ３１３，２００ ６４４，０００ ６４６，０００ ３９３，２００ ７４４，０００ ７４６，０００ ４７３，２００
５４６，０００ ５４８，０００ ３１４，８００ ６４６，０００ ６４８，０００ ３９４，８００ ７４６，０００ ７４８，０００ ４７４，８００
５４８，０００ ５５０，０００ ３１６，４００ ６４８，０００ ６５０，０００ ３９６，４００ ７４８，０００ ７５０，０００ ４７６，４００
（三）
給与等の金額 給与所得控除後の給与等の金額 給与等の金額 給与所得控除後の給与等の金額 給与等の金額 給与所得控除後の給与等の金額
以上 未満 以上 未満 以上 未満
円 円 円 円 円 円 円 円 円
７５０，０００ ７５２，０００ ４７８，０００ ８５０，０００ ８５２，０００ ５５８，０００ ９５０，０００ ９５２，０００ ６３８，０００
７５２，０００ ７５４，０００ ４７９，６００ ８５２，０００ ８５４，０００ ５５９，６００ ９５２，０００ ９５４，０００ ６３９，６００
７５４，０００ ７５６，０００ ４８１，２００ ８５４，０００ ８５６，０００ ５６１，２００ ９５４，０００ ９５６，０００ ６４１，２００
７５６，０００ ７５８，０００ ４８２，８００ ８５６，０００ ８５８，０００ ５６２，８００ ９５６，０００ ９５８，０００ ６４２，８００
７５８，０００ ７６０，０００ ４８４，４００ ８５８，０００ ８６０，０００ ５６４，４００ ９５８，０００ ９６０，０００ ６４４，４００
７６０，０００ ７６２，０００ ４８６，０００ ８６０，０００ ８６２，０００ ５６６，０００ ９６０，０００ ９６２，０００ ６４６，０００
７６２，０００ ７６４，０００ ４８７，６００ ８６２，０００ ８６４，０００ ５６７，６００ ９６２，０００ ９６４，０００ ６４７，６００
７６４，０００ ７６６，０００ ４８９，２００ ８６４，０００ ８６６，０００ ５６９，２００ ９６４，０００ ９６６，０００ ６４９，２００
７６６，０００ ７６８，０００ ４９０，８００ ８６６，０００ ８６８，０００ ５７０，８００ ９６６，０００ ９６８，０００ ６５０，８００
７６８，０００ ７７０，０００ ４９２，４００ ８６８，０００ ８７０，０００ ５７２，４００ ９６８，０００ ９７０，０００ ６５２，４００
７７０，０００ ７７２，０００ ４９４，０００ ８７０，０００ ８７２，０００ ５７４，０００ ９７０，０００ ９７２，０００ ６５４，０００
７７２，０００ ７７４，０００ ４９５，６００ ８７２，０００ ８７４，０００ ５７５，６００ ９７２，０００ ９７４，０００ ６５５，６００
７７４，０００ ７７６，０００ ４９７，２００ ８７４，０００ ８７６，０００ ５７７，２００ ９７４，０００ ９７６，０００ ６５７，２００
７７６，０００ ７７８，０００ ４９８，８００ ８７６，０００ ８７８，０００ ５７８，８００ ９７６，０００ ９７８，０００ ６５８，８００
７７８，０００ ７８０，０００ ５００，４００ ８７８，０００ ８８０，０００ ５８０，４００ ９７８，０００ ９８０，０００ ６６０，４００
７８０，０００ ７８２，０００ ５０２，０００ ８８０，０００ ８８２，０００ ５８２，０００ ９８０，０００ ９８２，０００ ６６２，０００
７８２，０００ ７８４，０００ ５０３，６００ ８８２，０００ ８８４，０００ ５８３，６００ ９８２，０００ ９８４，０００ ６６３，６００
７８４，０００ ７８６，０００ ５０５，２００ ８８４，０００ ８８６，０００ ５８５，２００ ９８４，０００ ９８６，０００ ６６５，２００
７８６，０００ ７８８，０００ ５０６，８００ ８８６，０００ ８８８，０００ ５８６，８００ ９８６，０００ ９８８，０００ ６６６，８００
７８８，０００ ７９０，０００ ５０８，４００ ８８８，０００ ８９０，０００ ５８８，４００ ９８８，０００ ９９０，０００ ６６８，４００
７９０，０００ ７９２，０００ ５１０，０００ ８９０，０００ ８９２，０００ ５９０，０００ ９９０，０００ ９９２，０００ ６７０，０００
７９２，０００ ７９４，０００ ５１１，６００ ８９２，０００ ８９４，０００ ５９１，６００ ９９２，０００ ９９４，０００ ６７１，６００
７９４，０００ ７９６，０００ ５１３，２００ ８９４，０００ ８９６，０００ ５９３，２００ ９９４，０００ ９９６，０００ ６７３，２００
７９６，０００ ７９８，０００ ５１４，８００ ８９６，０００ ８９８，０００ ５９４，８００ ９９６，０００ ９９８，０００ ６７４，８００
７９８，０００ ８００，０００ ５１６，４００ ８９８，０００ ９００，０００ ５９６，４００ ９９８，０００ １，０００，０００ ６７６，４００
８００，０００ ８０２，０００ ５１８，０００ ９００，０００ ９０２，０００ ５９８，０００ １，０００，０００ １，００２，０００ ６７８，０００
８０２，０００ ８０４，０００ ５１９，６００ ９０２，０００ ９０４，０００ ５９９，６００ １，００２，０００ １，００４，０００ ６７９，６００
８０４，０００ ８０６，０００ ５２１，２００ ９０４，０００ ９０６，０００ ６０１，２００ １，００４，０００ １，００６，０００ ６８１，２００
８０６，０００ ８０８，０００ ５２２，８００ ９０６，０００ ９０８，０００ ６０２，８００ １，００６，０００ １，００８，０００ ６８２，８００
８０８，０００ ８１０，０００ ５２４，４００ ９０８，０００ ９１０，０００ ６０４，４００ １，００８，０００ １，０１０，０００ ６８４，４００
８１０，０００ ８１２，０００ ５２６，０００ ９１０，０００ ９１２，０００ ６０６，０００ １，０１０，０００ １，０１２，０００ ６８６，０００
８１２，０００ ８１４，０００ ５２７，６００ ９１２，０００ ９１４，０００ ６０７，６００ １，０１２，０００ １，０１４，０００ ６８７，６００
８１４，０００ ８１６，０００ ５２９，２００ ９１４，０００ ９１６，０００ ６０９，２００ １，０１４，０００ １，０１６，０００ ６８９，２００
８１６，０００ ８１８，０００ ５３０，８００ ９１６，０００ ９１８，０００ ６１０，８００ １，０１６，０００ １，０１８，０００ ６９０，８００
８１８，０００ ８２０，０００ ５３２，４００ ９１８，０００ ９２０，０００ ６１２，４００ １，０１８，０００ １，０２０，０００ ６９２，４００
８２０，０００ ８２２，０００ ５３４，０００ ９２０，０００ ９２２，０００ ６１４，０００ １，０２０，０００ １，０２２，０００ ６９４，０００
８２２，０００ ８２４，０００ ５３５，６００ ９２２，０００ ９２４，０００ ６１５，６００ １，０２２，０００ １，０２４，０００ ６９５，６００
８２４，０００ ８２６，０００ ５３７，２００ ９２４，０００ ９２６，０００ ６１７，２００ １，０２４，０００ １，０２６，０００ ６９７，２００
８２６，０００ ８２８，０００ ５３８，８００ ９２６，０００ ９２８，０００ ６１８，８００ １，０２６，０００ １，０２８，０００ ６９８，８００
８２８，０００ ８３０，０００ ５４０，４００ ９２８，０００ ９３０，０００ ６２０，４００ １，０２８，０００ １，０３０，０００ ７００，４００
８３０，０００ ８３２，０００ ５４２，０００ ９３０，０００ ９３２，０００ ６２２，０００ １，０３０，０００ １，０３２，０００ ７０２，０００
８３２，０００ ８３４，０００ ５４３，６００ ９３２，０００ ９３４，０００ ６２３，６００ １，０３２，０００ １，０３４，０００ ７０３，６００
８３４，０００ ８３６，０００ ５４５，２００ ９３４，０００ ９３６，０００ ６２５，２００ １，０３４，０００ １，０３６，０００ ７０５，２００
８３６，０００ ８３８，０００ ５４６，８００ ９３６，０００ ９３８，０００ ６２６，８００ １，０３６，０００ １，０３８，０００ ７０６，８００
８３８，０００ ８４０，０００ ５４８，４００ ９３８，０００ ９４０，０００ ６２８，４００ １，０３８，０００ １，０４０，０００ ７０８，４００
８４０，０００ ８４２，０００ ５５０，０００ ９４０，０００ ９４２，０００ ６３０，０００ １，０４０，０００ １，０４２，０００ ７１０，０００
８４２，０００ ８４４，０００ ５５１，６００ ９４２，０００ ９４４，０００ ６３１，６００ １，０４２，０００ １，０４４，０００ ７１１，６００
８４４，０００ ８４６，０００ ５５３，２００ ９４４，０００ ９４６，０００ ６３３，２００ １，０４４，０００ １，０４６，０００ ７１３，２００
８４６，０００ ８４８，０００ ５５４，８００ ９４６，０００ ９４８，０００ ６３４，８００ １，０４６，０００ １，０４８，０００ ７１４，８００
８４８，０００ ８５０，０００ ５５６，４００ ９４８，０００ ９５０，０００ ６３６，４００ １，０４８，０００ １，０５０，０００ ７１６，４００
（四）
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
１，０５０，０００ １，０５２，０００ ７１８，０００ １，１５０，０００ １，１５２，０００ ７９８，０００ １，２５０，０００ １，２５２，０００ ８８０，４００
１，０５２，０００ １，０５４，０００ ７１９，６００ １，１５２，０００ １，１５４，０００ ７９９，６００ １，２５２，０００ １，２５４，０００ ８８２，０５０
１，０５４，０００ １，０５６，０００ ７２１，２００ １，１５４，０００ １，１５６，０００ ８０１，２００ １，２５４，０００ １，２５６，０００ ８８３，７００
１，０５６，０００ １，０５８，０００ ７２２，８００ １，１５６，０００ １，１５８，０００ ８０２，８５０ １，２５６，０００ １，２５８，０００ ８８５，３５０
１，０５８，０００ １，０６０，０００ ７２４，４００ １，１５８，０００ １，１６０，０００ ８０４，５００ １，２５８，０００ １，２６０，０００ ８８７，０００
１，０６０，０００ １，０６２，０００ ７２６，０００ １，１６０，０００ １，１６２，０００ ８０６，１５０ １，２６０，０００ １，２６２，０００ ８８８，６５０
１，０６２，０００ １，０６４，０００ ７２７，６００ １，１６２，０００ １，１６４，０００ ８０７，８００ １，２６２，０００ １，２６４，０００ ８９０，３００
１，０６４，０００ １，０６６，０００ ７２９，２００ １，１６４，０００ １，１６６，０００ ８０９，４５０ １，２６４，０００ １，２６６，０００ ８９１，９５０
１，０６６，０００ １，０６８，０００ ７３０，８００ １，１６６，０００ １，１６８，０００ ８１１，１００ １，２６６，０００ １，２６８，０００ ８９３，６００
１，０６８，０００ １，０７０，０００ ７３２，４００ １，１６８，０００ １，１７０，０００ ８１２，７５０ １，２６８，０００ １，２７０，０００ ８９５，２５０
１，０７０，０００ １，０７２，０００ ７３４，０００ １，１７０，０００ １，１７２，０００ ８１４，４００ １，２７０，０００ １，２７２，０００ ８９６，９００
１，０７２，０００ １，０７４，０００ ７３５，６００ １，１７２，０００ １，１７４，０００ ８１６，０５０ １，２７２，０００ １，２７４，０００ ８９８，５５０
１，０７４，０００ １，０７６，０００ ７３７，２００ １，１７４，０００ １，１７６，０００ ８１７，７００ １，２７４，０００ １，２７６，０００ ９００，２００
１，０７６，０００ １，０７８，０００ ７３８，８００ １，１７６，０００ １，１７８，０００ ８１９，３５０ １，２７６，０００ １，２７８，０００ ９０１，８５０
１，０７８，０００ １，０８０，０００ ７４０，４００ １，１７８，０００ １，１８０，０００ ８２１，０００ １，２７８，０００ １，２８０，０００ ９０３，５００
１，０８０，０００ １，０８２，０００ ７４２，０００ １，１８０，０００ １，１８２，０００ ８２２，６５０ １，２８０，０００ １，２８２，０００ ９０５，１５０
１，０８２，０００ １，０８４，０００ ７４３，６００ １，１８２，０００ １，１８４，０００ ８２４，３００ １，２８２，０００ １，２８４，０００ ９０６，８００
１，０８４，０００ １，０８６，０００ ７４５，２００ １，１８４，０００ １，１８６，０００ ８２５，９５０ １，２８４，０００ １，２８６，０００ ９０８，４５０
１，０８６，０００ １，０８８，０００ ７４６，８００ １，１８６，０００ １，１８８，０００ ８２７，６００ １，２８６，０００ １，２８８，０００ ９１０，１００
１，０８８，０００ １，０９０，０００ ７４８，４００ １，１８８，０００ １，１９０，０００ ８２９，２５０ １，２８８，０００ １，２９０，０００ ９１１，７５０
１，０９０，０００ １，０９２，０００ ７５０，０００ １，１９０，０００ １，１９２，０００ ８３０，９００ １，２９０，０００ １，２９２，０００ ９１３，４００
１，０９２，０００ １，０９４，０００ ７５１，６００ １，１９２，０００ １，１９４，０００ ８３２，５５０ １，２９２，０００ １，２９４，０００ ９１５，０５０
１，０９４，０００ １，０９６，０００ ７５３，２００ １，１９４，０００ １，１９６，０００ ８３４，２００ １，２９４，０００ １，２９６，０００ ９１６，７００
１，０９６，０００ １，０９８，０００ ７５４，８００ １，１９６，０００ １，１９８，０００ ８３５，８５０ １，２９６，０００ １，２９８，０００ ９１８，３５０
１，０９８，０００ １，１００，０００ ７５６，４００ １，１９８，０００ １，２００，０００ ８３７，５００ １，２９８，０００ １，３００，０００ ９２０，０００
１，１００，０００ １，１０２，０００ ７５８，０００ １，２００，０００ １，２０２，０００ ８３９，１５０ １，３００，０００ １，３０２，０００ ９２１，６５０
１，１０２，０００ １，１０４，０００ ７５９，６００ １，２０２，０００ １，２０４，０００ ８４０，８００ １，３０２，０００ １，３０４，０００ ９２３，３００
１，１０４，０００ １，１０６，０００ ７６１，２００ １，２０４，０００ １，２０６，０００ ８４２，４５０ １，３０４，０００ １，３０６，０００ ９２４，９５０
１，１０６，０００ １，１０８，０００ ７６２，８００ １，２０６，０００ １，２０８，０００ ８４４，１００ １，３０６，０００ １，３０８，０００ ９２６，６００
１，１０８，０００ １，１１０，０００ ７６４，４００ １，２０８，０００ １，２１０，０００ ８４５，７５０ １，３０８，０００ １，３１０，０００ ９２８，２５０
１，１１０，０００ １，１１２，０００ ７６６，０００ １，２１０，０００ １，２１２，０００ ８４７，４００ １，３１０，０００ １，３１２，０００ ９２９，９００
１，１１２，０００ １，１１４，０００ ７６７，６００ １，２１２，０００ １，２１４，０００ ８４９，０５０ １，３１２，０００ １，３１４，０００ ９３１，５５０
１，１１４，０００ １，１１６，０００ ７６９，２００ １，２１４，０００ １，２１６，０００ ８５０，７００ １，３１４，０００ １，３１６，０００ ９３３，２００
１，１１６，０００ １，１１８，０００ ７７０，８００ １，２１６，０００ １，２１８，０００ ８５２，３５０ １，３１６，０００ １，３１８，０００ ９３４，８５０
１，１１８，０００ １，１２０，０００ ７７２，４００ １，２１８，０００ １，２２０，０００ ８５４，０００ １，３１８，０００ １，３２０，０００ ９３６，５００
１，１２０，０００ １，１２２，０００ ７７４，０００ １，２２０，０００ １，２２２，０００ ８５５，６５０ １，３２０，０００ １，３２２，０００ ９３８，１５０
１，１２２，０００ １，１２４，０００ ７７５，６００ １，２２２，０００ １，２２４，０００ ８５７，３００ １，３２２，０００ １，３２４，０００ ９３９，８００
１，１２４，０００ １，１２６，０００ ７７７，２００ １，２２４，０００ １，２２６，０００ ８５８，９５０ １，３２４，０００ １，３２６，０００ ９４１，４５０
１，１２６，０００ １，１２８，０００ ７７８，８００ １，２２６，０００ １，２２８，０００ ８６０，６００ １，３２６，０００ １，３２８，０００ ９４３，１００
１，１２８，０００ １，１３０，０００ ７８０，４００ １，２２８，０００ １，２３０，０００ ８６２，２５０ １，３２８，０００ １，３３０，０００ ９４４，７５０
１，１３０，０００ １，１３２，０００ ７８２，０００ １，２３０，０００ １，２３２，０００ ８６３，９００ １，３３０，０００ １，３３２，０００ ９４６，４００
１，１３２，０００ １，１３４，０００ ７８３，６００ １，２３２，０００ １，２３４，０００ ８６５，５５０ １，３３２，０００ １，３３４，０００ ９４８，０５０
１，１３４，０００ １，１３６，０００ ７８５，２００ １，２３４，０００ １，２３６，０００ ８６７，２００ １，３３４，０００ １，３３６，０００ ９４９，７００
１，１３６，０００ １，１３８，０００ ７８６，８００ １，２３６，０００ １，２３８，０００ ８６８，８５０ １，３３６，０００ １，３３８，０００ ９５１，３５０
１，１３８，０００ １，１４０，０００ ７８８，４００ １，２３８，０００ １，２４０，０００ ８７０，５００ １，３３８，０００ １，３４０，０００ ９５３，０００
１，１４０，０００ １，１４２，０００ ７９０，０００ １，２４０，０００ １，２４２，０００ ８７２，１５０ １，３４０，０００ １，３４２，０００ ９５４，６５０
１，１４２，０００ １，１４４，０００ ７９１，６００ １，２４２，０００ １，２４４，０００ ８７３，８００ １，３４２，０００ １，３４４，０００ ９５６，３００
１，１４４，０００ １，１４６，０００ ７９３，２００ １，２４４，０００ １，２４６，０００ ８７５，４５０ １，３４４，０００ １，３４６，０００ ９５７，９５０
１，１４６，０００ １，１４８，０００ ７９４，８００ １，２４６，０００ １，２４８，０００ ８７７，１００ １，３４６，０００ １，３４８，０００ ９５９，６００
１，１４８，０００ １，１５０，０００ ７９６，４００ １，２４８，０００ １，２５０，０００ ８７８，７５０ １，３４８，０００ １，３５０，０００ ９６１，２５０
（五）
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
１，３５０，０００ １，３５２，０００ ９６２，９００ １，４５０，０００ １，４５２，０００ １，０４５，４００ １，５５０，０００ １，５５２，０００ １，１２７，９００
１，３５２，０００ １，３５４，０００ ９６４，５５０ １，４５２，０００ １，４５４，０００ １，０４７，０５０ １，５５２，０００ １，５５４，０００ １，１２９，５５０
１，３５４，０００ １，３５６，０００ ９６６，２００ １，４５４，０００ １，４５６，０００ １，０４８，７００ １，５５４，０００ １，５５６，０００ １，１３１，２００
１，３５６，０００ １，３５８，０００ ９６７，８５０ １，４５６，０００ １，４５８，０００ １，０５０，３５０ １，５５６，０００ １，５５８，０００ １，１３２，８５０
１，３５８，０００ １，３６０，０００ ９６９，５００ １，４５８，０００ １，４６０，０００ １，０５２，０００ １，５５８，０００ １，５６０，０００ １，１３４，５００
１，３６０，０００ １，３６２，０００ ９７１，１５０ １，４６０，０００ １，４６２，０００ １，０５３，６５０ １，５６０，０００ １，５６２，０００ １，１３６，１５０
１，３６２，０００ １，３６４，０００ ９７２，８００ １，４６２，０００ １，４６４，０００ １，０５５，３００ １，５６２，０００ １，５６４，０００ １，１３７，８００
１，３６４，０００ １，３６６，０００ ９７４，４５０ １，４６４，０００ １，４６６，０００ １，０５６，９５０ １，５６４，０００ １，５６６，０００ １，１３９，４５０
１，３６６，０００ １，３６８，０００ ９７６，１００ １，４６６，０００ １，４６８，０００ １，０５８，６００ １，５６６，０００ １，５６８，０００ １，１４１，１００
１，３６８，０００ １，３７０，０００ ９７７，７５０ １，４６８，０００ １，４７０，０００ １，０６０，２５０ １，５６８，０００ １，５７０，０００ １，１４２，７５０
１，３７０，０００ １，３７２，０００ ９７９，４００ １，４７０，０００ １，４７２，０００ １，０６１，９００ １，５７０，０００ １，５７２，０００ １，１４４，４００
１，３７２，０００ １，３７４，０００ ９８１，０５０ １，４７２，０００ １，４７４，０００ １，０６３，５５０ １，５７２，０００ １，５７４，０００ １，１４６，０５０
１，３７４，０００ １，３７６，０００ ９８２，７００ １，４７４，０００ １，４７６，０００ １，０６５，２００ １，５７４，０００ １，５７６，０００ １，１４７，７００
１，３７６，０００ １，３７８，０００ ９８４，３５０ １，４７６，０００ １，４７８，０００ １，０６６，８５０ １，５７６，０００ １，５７８，０００ １，１４９，３５０
１，３７８，０００ １，３８０，０００ ９８６，０００ １，４７８，０００ １，４８０，０００ １，０６８，５００ １，５７８，０００ １，５８０，０００ １，１５１，０００
１，３８０，０００ １，３８２，０００ ９８７，６５０ １，４８０，０００ １，４８２，０００ １，０７０，１５０ １，５８０，０００ １，５８２，０００ １，１５２，６５０
１，３８２，０００ １，３８４，０００ ９８９，３００ １，４８２，０００ １，４８４，０００ １，０７１，８００ １，５８２，０００ １，５８４，０００ １，１５４，３００
１，３８４，０００ １，３８６，０００ ９９０，９５０ １，４８４，０００ １，４８６，０００ １，０７３，４５０ １，５８４，０００ １，５８６，０００ １，１５５，９５０
１，３８６，０００ １，３８８，０００ ９９２，６００ １，４８６，０００ １，４８８，０００ １，０７５，１００ １，５８６，０００ １，５８８，０００ １，１５７，６００
１，３８８，０００ １，３９０，０００ ９９４，２５０ １，４８８，０００ １，４９０，０００ １，０７６，７５０ １，５８８，０００ １，５９０，０００ １，１５９，２５０
１，３９０，０００ １，３９２，０００ ９９５，９００ １，４９０，０００ １，４９２，０００ １，０７８，４００ １，５９０，０００ １，５９２，０００ １，１６０，９００
１，３９２，０００ １，３９４，０００ ９９７，５５０ １，４９２，０００ １，４９４，０００ １，０８０，０５０ １，５９２，０００ １，５９４，０００ １，１６２，５５０
１，３９４，０００ １，３９６，０００ ９９９，２００ １，４９４，０００ １，４９６，０００ １，０８１，７００ １，５９４，０００ １，５９６，０００ １，１６４，２００
１，３９６，０００ １，３９８，０００ １，０００，８５０ １，４９６，０００ １，４９８，０００ １，０８３，３５０ １，５９６，０００ １，５９８，０００ １，１６５，８５０
１，３９８，０００ １，４００，０００ １，００２，５００ １，４９８，０００ １，５００，０００ １，０８５，０００ １，５９８，０００ １，６００，０００ １，１６７，５００
１，４００，０００ １，４０２，０００ １，００４，１５０ １，５００，０００ １，５０２，０００ １，０８６，６５０ １，６００，０００ １，６０２，０００ １，１６９，１５０
１，４０２，０００ １，４０４，０００ １，００５，８００ １，５０２，０００ １，５０４，０００ １，０８８，３００ １，６０２，０００ １，６０４，０００ １，１７０，８００
１，４０４，０００ １，４０６，０００ １，００７，４５０ １，５０４，０００ １，５０６，０００ １，０８９，９５０ １，６０４，０００ １，６０６，０００ １，１７２，４５０
１，４０６，０００ １，４０８，０００ １，００９，１００ １，５０６，０００ １，５０８，０００ １，０９１，６００ １，６０６，０００ １，６０８，０００ １，１７４，１００
１，４０８，０００ １，４１０，０００ １，０１０，７５０ １，５０８，０００ １，５１０，０００ １，０９３，２５０ １，６０８，０００ １，６１０，０００ １，１７５，７５０
１，４１０，０００ １，４１２，０００ １，０１２，４００ １，５１０，０００ １，５１２，０００ １，０９４，９００ １，６１０，０００ １，６１２，０００ １，１７７，４００
１，４１２，０００ １，４１４，０００ １，０１４，０５０ １，５１２，０００ １，５１４，０００ １，０９６，５５０ １，６１２，０００ １，６１４，０００ １，１７９，０５０
１，４１４，０００ １，４１６，０００ １，０１５，７００ １，５１４，０００ １，５１６，０００ １，０９８，２００ １，６１４，０００ １，６１６，０００ １，１８０，７００
１，４１６，０００ １，４１８，０００ １，０１７，３５０ １，５１６，０００ １，５１８，０００ １，０９９，８５０ １，６１６，０００ １，６１８，０００ １，１８２，３５０
１，４１８，０００ １，４２０，０００ １，０１９，０００ １，５１８，０００ １，５２０，０００ １，１０１，５００ １，６１８，０００ １，６２０，０００ １，１８４，０００
１，４２０，０００ １，４２２，０００ １，０２０，６５０ １，５２０，０００ １，５２２，０００ １，１０３，１５０ １，６２０，０００ １，６２２，０００ １，１８５，６５０
１，４２２，０００ １，４２４，０００ １，０２２，３００ １，５２２，０００ １，５２４，０００ １，１０４，８００ １，６２２，０００ １，６２４，０００ １，１８７，３００
１，４２４，０００ １，４２６，０００ １，０２３，９５０ １，５２４，０００ １，５２６，０００ １，１０６，４５０ １，６２４，０００ １，６２６，０００ １，１８８，９５０
１，４２６，０００ １，４２８，０００ １，０２５，６００ １，５２６，０００ １，５２８，０００ １，１０８，１００ １，６２６，０００ １，６２８，０００ １，１９０，６００
１，４２８，０００ １，４３０，０００ １，０２７，２５０ １，５２８，０００ １，５３０，０００ １，１０９，７５０ １，６２８，０００ １，６３０，０００ １，１９２，２５０
１，４３０，０００ １，４３２，０００ １，０２８，９００ １，５３０，０００ １，５３２，０００ １，１１１，４００ １，６３０，０００ １，６３２，０００ １，１９３，９００
１，４３２，０００ １，４３４，０００ １，０３０，５５０ １，５３２，０００ １，５３４，０００ １，１１３，０５０ １，６３２，０００ １，６３４，０００ １，１９５，５５０
１，４３４，０００ １，４３６，０００ １，０３２，２００ １，５３４，０００ １，５３６，０００ １，１１４，７００ １，６３４，０００ １，６３６，０００ １，１９７，２００
１，４３６，０００ １，４３８，０００ １，０３３，８５０ １，５３６，０００ １，５３８，０００ １，１１６，３５０ １，６３６，０００ １，６３８，０００ １，１９８，８５０
１，４３８，０００ １，４４０，０００ １，０３５，５００ １，５３８，０００ １，５４０，０００ １，１１８，０００ １，６３８，０００ １，６４０，０００ １，２００，５００
１，４４０，０００ １，４４２，０００ １，０３７，１５０ １，５４０，０００ １，５４２，０００ １，１１９，６５０ １，６４０，０００ １，６４２，０００ １，２０２，１５０
１，４４２，０００ １，４４４，０００ １，０３８，８００ １，５４２，０００ １，５４４，０００ １，１２１，３００ １，６４２，０００ １，６４４，０００ １，２０３，８００
１，４４４，０００ １，４４６，０００ １，０４０，４５０ １，５４４，０００ １，５４６，０００ １，１２２，９５０ １，６４４，０００ １，６４６，０００ １，２０５，４５０
１，４４６，０００ １，４４８，０００ １，０４２，１００ １，５４６，０００ １，５４８，０００ １，１２４，６００ １，６４６，０００ １，６４８，０００ １，２０７，１００
１，４４８，０００ １，４５０，０００ １，０４３，７５０ １，５４８，０００ １，５５０，０００ １，１２６，２５０ １，６４８，０００ １，６５０，０００ １，２０８，７５０
（六）
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
１，６５０，０００ １，６５２，０００ １，２１０，４００ １，７５０，０００ １，７５２，０００ １，３００，２５０ １，８５０，０００ １，８５２，０００ １，３９０，２５０
１，６５２，０００ １，６５４，０００ １，２１２，０５０ １，７５２，０００ １，７５４，０００ １，３０２，０５０ １，８５２，０００ １，８５４，０００ １，３９２，０５０
１，６５４，０００ １，６５６，０００ １，２１３，８５０ １，７５４，０００ １，７５６，０００ １，３０３，８５０ １，８５４，０００ １，８５６，０００ １，３９３，８５０
１，６５６，０００ １，６５８，０００ １，２１５，６５０ １，７５６，０００ １，７５８，０００ １，３０５，６５０ １，８５６，０００ １，８５８，０００ １，３９５，６５０
１，６５８，０００ １，６６０，０００ １，２１７，４５０ １，７５８，０００ １，７６０，０００ １，３０７，４５０ １，８５８，０００ １，８６０，０００ １，３９７，４５０
１，６６０，０００ １，６６２，０００ １，２１９，２５０ １，７６０，０００ １，７６２，０００ １，３０９，２５０ １，８６０，０００ １，８６２，０００ １，３９９，２５０
１，６６２，０００ １，６６４，０００ １，２２１，０５０ １，７６２，０００ １，７６４，０００ １，３１１，０５０ １，８６２，０００ １，８６４，０００ １，４０１，０５０
１，６６４，０００ １，６６６，０００ １，２２２，８５０ １，７６４，０００ １，７６６，０００ １，３１２，８５０ １，８６４，０００ １，８６６，０００ １，４０２，８５０
１，６６６，０００ １，６６８，０００ １，２２４，６５０ １，７６６，０００ １，７６８，０００ １，３１４，６５０ １，８６６，０００ １，８６８，０００ １，４０４，６５０
１，６６８，０００ １，６７０，０００ １，２２６，４５０ １，７６８，０００ １，７７０，０００ １，３１６，４５０ １，８６８，０００ １，８７０，０００ １，４０６，４５０
１，６７０，０００ １，６７２，０００ １，２２８，２５０ １，７７０，０００ １，７７２，０００ １，３１８，２５０ １，８７０，０００ １，８７２，０００ １，４０８，２５０
１，６７２，０００ １，６７４，０００ １，２３０，０５０ １，７７２，０００ １，７７４，０００ １，３２０，０５０ １，８７２，０００ １，８７４，０００ １，４１０，０５０
１，６７４，０００ １，６７６，０００ １，２３１，８５０ １，７７４，０００ １，７７６，０００ １，３２１，８５０ １，８７４，０００ １，８７６，０００ １，４１１，８５０
１，６７６，０００ １，６７８，０００ １，２３３，６５０ １，７７６，０００ １，７７８，０００ １，３２３，６５０ １，８７６，０００ １，８７８，０００ １，４１３，６５０
１，６７８，０００ １，６８０，０００ １，２３５，４５０ １，７７８，０００ １，７８０，０００ １，３２５，４５０ １，８７８，０００ １，８８０，０００ １，４１５，４５０
１，６８０，０００ １，６８２，０００ １，２３７，２５０ １，７８０，０００ １，７８２，０００ １，３２７，２５０ １，８８０，０００ １，８８２，０００ １，４１７，２５０
１，６８２，０００ １，６８４，０００ １，２３９，０５０ １，７８２，０００ １，７８４，０００ １，３２９，０５０ １，８８２，０００ １，８８４，０００ １，４１９，０５０
１，６８４，０００ １，６８６，０００ １，２４０，８５０ １，７８４，０００ １，７８６，０００ １，３３０，８５０ １，８８４，０００ １，８８６，０００ １，４２０，８５０
１，６８６，０００ １，６８８，０００ １，２４２，６５０ １，７８６，０００ １，７８８，０００ １，３３２，６５０ １，８８６，０００ １，８８８，０００ １，４２２，６５０
１，６８８，０００ １，６９０，０００ １，２４４，４５０ １，７８８，０００ １，７９０，０００ １，３３４，４５０ １，８８８，０００ １，８９０，０００ １，４２４，４５０
１，６９０，０００ １，６９２，０００ １，２４６，２５０ １，７９０，０００ １，７９２，０００ １，３３６，２５０ １，８９０，０００ １，８９２，０００ １，４２６，２５０
１，６９２，０００ １，６９４，０００ １，２４８，０５０ １，７９２，０００ １，７９４，０００ １，３３８，０５０ １，８９２，０００ １，８９４，０００ １，４２８，０５０
１，６９４，０００ １，６９６，０００ １，２４９，８５０ １，７９４，０００ １，７９６，０００ １，３３９，８５０ １，８９４，０００ １，８９６，０００ １，４２９，８５０
１，６９６，０００ １，６９８，０００ １，２５１，６５０ １，７９６，０００ １，７９８，０００ １，３４１，６５０ １，８９６，０００ １，８９８，０００ １，４３１，６５０
１，６９８，０００ １，７００，０００ １，２５３，４５０ １，７９８，０００ １，８００，０００ １，３４３，４５０ １，８９８，０００ １，９００，０００ １，４３３，４５０
１，７００，０００ １，７０２，０００ １，２５５，２５０ １，８００，０００ １，８０２，０００ １，３４５，２５０ １，９００，０００ １，９０２，０００ １，４３５，２５０
１，７０２，０００ １，７０４，０００ １，２５７，０５０ １，８０２，０００ １，８０４，０００ １，３４７，０５０ １，９０２，０００ １，９０４，０００ １，４３７，０５０
１，７０４，０００ １，７０６，０００ １，２５８，８５０ １，８０４，０００ １，８０６，０００ １，３４８，８５０ １，９０４，０００ １，９０６，０００ １，４３８，８５０
１，７０６，０００ １，７０８，０００ １，２６０，６５０ １，８０６，０００ １，８０８，０００ １，３５０，６５０ １，９０６，０００ １，９０８，０００ １，４４０，６５０
１，７０８，０００ １，７１０，０００ １，２６２，４５０ １，８０８，０００ １，８１０，０００ １，３５２，４５０ １，９０８，０００ １，９１０，０００ １，４４２，４５０
１，７１０，０００ １，７１２，０００ １，２６４，２５０ １，８１０，０００ １，８１２，０００ １，３５４，２５０ １，９１０，０００ １，９１２，０００ １，４４４，２５０
１，７１２，０００ １，７１４，０００ １，２６６，０５０ １，８１２，０００ １，８１４，０００ １，３５６，０５０ １，９１２，０００ １，９１４，０００ １，４４６，０５０
１，７１４，０００ １，７１６，０００ １，２６７，８５０ １，８１４，０００ １，８１６，０００ １，３５７，８５０ １，９１４，０００ １，９１６，０００ １，４４７，８５０
１，７１６，０００ １，７１８，０００ １，２６９，６５０ １，８１６，０００ １，８１８，０００ １，３５９，６５０ １，９１６，０００ １，９１８，０００ １，４４９，６５０
１，７１８，０００ １，７２０，０００ １，２７１，４５０ １，８１８，０００ １，８２０，０００ １，３６１，４５０ １，９１８，０００ １，９２０，０００ １，４５１，４５０
１，７２０，０００ １，７２２，０００ １，２７３，２５０ １，８２０，０００ １，８２２，０００ １，３６３，２５０ １，９２０，０００ １，９２２，０００ １，４５３，２５０
１，７２２，０００ １，７２４，０００ １，２７５，０５０ １，８２２，０００ １，８２４，０００ １，３６５，０５０ １，９２２，０００ １，９２４，０００ １，４５５，０５０
１，７２４，０００ １，７２６，０００ １，２７６，８５０ １，８２４，０００ １，８２６，０００ １，３６６，８５０ １，９２４，０００ １，９２６，０００ １，４５６，８５０
１，７２６，０００ １，７２８，０００ １，２７８，６５０ １，８２６，０００ １，８２８，０００ １，３６８，６５０ １，９２６，０００ １，９２８，０００ １，４５８，６５０
１，７２８，０００ １，７３０，０００ １，２８０，４５０ １，８２８，０００ １，８３０，０００ １，３７０，４５０ １，９２８，０００ １，９３０，０００ １，４６０，４５０
１，７３０，０００ １，７３２，０００ １，２８２，２５０ １，８３０，０００ １，８３２，０００ １，３７２，２５０ １，９３０，０００ １，９３２，０００ １，４６２，２５０
１，７３２，０００ １，７３４，０００ １，２８４，０５０ １，８３２，０００ １，８３４，０００ １，３７４，０５０ １，９３２，０００ １，９３４，０００ １，４６４，０５０
１，７３４，０００ １，７３６，０００ １，２８５，８５０ １，８３４，０００ １，８３６，０００ １，３７５，８５０ １，９３４，０００ １，９３６，０００ １，４６５，８５０
１，７３６，０００ １，７３８，０００ １，２８７，６５０ １，８３６，０００ １，８３８，０００ １，３７７，６５０ １，９３６，０００ １，９３８，０００ １，４６７，６５０
１，７３８，０００ １，７４０，０００ １，２８９，４５０ １，８３８，０００ １，８４０，０００ １，３７９，４５０ １，９３８，０００ １，９４０，０００ １，４６９，４５０
１，７４０，０００ １，７４２，０００ １，２９１，２５０ １，８４０，０００ １，８４２，０００ １，３８１，２５０ １，９４０，０００ １，９４２，０００ １，４７１，２５０
１，７４２，０００ １，７４４，０００ １，２９３，０５０ １，８４２，０００ １，８４４，０００ １，３８３，０５０ １，９４２，０００ １，９４４，０００ １，４７３，０５０
１，７４４，０００ １，７４６，０００ １，２９４，８５０ １，８４４，０００ １，８４６，０００ １，３８４，８５０ １，９４４，０００ １，９４６，０００ １，４７４，８５０
１，７４６，０００ １，７４８，０００ １，２９６，６５０ １，８４６，０００ １，８４８，０００ １，３８６，６５０ １，９４６，０００ １，９４８，０００ １，４７６，６５０
１，７４８，０００ １，７５０，０００ １，２９８，４５０ １，８４８，０００ １，８５０，０００ １，３８８，４５０ １，９４８，０００ １，９５０，０００ １，４７８，４５０
（七）
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
１，９５０，０００ １，９５２，０００ １，４８０，２５０ １，９９０，０００ １，９９２，０００ １，５１６，２５０ ４，１５２，５００ ６，１５２，５００ 給与等の金額に９６％を乗じて算出した金額から４６３，９００円を控除した金額
１，９５２，０００ １，９５４，０００ １，４８２，０５０ １，９９２，０００ １，９９４，０００ １，５１８，０５０
１，９５４，０００ １，９５６，０００ １，４８３，８５０ １，９９４，０００ １，９９６，０００ １，５１９，８５０
１，９５６，０００ １，９５８，０００ １，４８５，６５０ １，９９６，０００ １，９９８，０００ １，５２１，６５０
１，９５８，０００ １，９６０，０００ １，４８７，４５０ １，９９８，０００ ２，０００，０００ １，５２３，４５０
１，９６０，０００ １，９６２，０００ １，４８９，２５０ ２，０００，０００ ２，１５２，５００ 給与等の金額に９０％を乗じて算出した金額から２７４，７５０円を控除した金額 ６，１５２，５００円以上 給与等の金額から７１０，０００円を控除した金額
１，９６２，０００ １，９６４，０００ １，４９１，０５０
１，９６４，０００ １，９６６，０００ １，４９２，８５０
１，９６６，０００ １，９６８，０００ １，４９４，６５０
１，９６８，０００ １，９７０，０００ １，４９６，４５０
１，９７０，０００ １，９７２，０００ １，４９８，２５０ ２，１５２，５００ ３，１５２，５００ 給与等の金額に９１％を乗じて算出した金額から２９６，２７５円を控除した金額
１，９７２，０００ １，９７４，０００ １，５００，０５０
１，９７４，０００ １，９７６，０００ １，５０１，８５０
１，９７６，０００ １，９７８，０００ １，５０３，６５０
１，９７８，０００ １，９８０，０００ １，５０５，４５０
１，９８０，０００ １，９８２，０００ １，５０７，２５０ ３，１５２，５００ ４，１５２，５００ 給与等の金額に９５％を乗じて算出した金額から４２２，３７５円を控除した金額
１，９８２，０００ １，９８４，０００ １，５０９，０５０
１，９８４，０００ １，９８６，０００ １，５１０，８５０
１，９８６，０００ １，９８８，０００ １，５１２，６５０
１，９８８，０００ １，９９０，０００ １，５１４，４５０
（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２，０００，０００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)
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 153,800 yen 0 250,000 252,000 78,000 350,000 352,000 158,000
153,800 154,000 1,000 252,000 254,000 79,600 352,000 354,000 159,600
154,000 156,000 1,200 254,000 256,000 81,200 354,000 356,000 161,200
156,000 158,000 2,800 256,000 258,000 82,800 356,000 358,000 162,800
158,000 160,000 4,400 258,000 260,000 84,400 358,000 360,000 164,400
160,000 162,000 6,000 260,000 262,000 86,000 360,000 362,000 166,000
162,000 164,000 7,600 262,000 264,000 87,600 362,000 364,000 167,600
164,000 166,000 9,200 264,000 266,000 89,200 364,000 366,000 169,200
166,000 168,000 10,800 266,000 268,000 90,800 366,000 368,000 170,800
168,000 170,000 12,400 268,000 270,000 92,400 368,000 370,000 172,400
170,000 172,000 14,000 270,000 272,000 94,000 370,000 372,000 174,000
172,000 174,000 15,600 272,000 274,000 95,600 372,000 374,000 175,600
174,000 176,000 17,200 274,000 276,000 97,200 374,000 376,000 177,200
176,000 178,000 18,800 276,000 278,000 98,800 376,000 378,000 178,800
178,000 180,000 20,400 278,000 280,000 100,400 378,000 380,000 180,400
180,000 182,000 22,000 280,000 282,000 102,000 380,000 382,000 182,000
182,000 184,000 23,600 282,000 284,000 103,600 382,000 384,000 183,600
184,000 186,000 25,200 284,000 286,000 105,200 384,000 386,000 185,200
186,000 188,000 26,800 286,000 288,000 106,800 386,000 388,000 186,800
188,000 190,000 28,400 288,000 290,000 108,400 388,000 390,000 188,400
190,000 192,000 30,000 290,000 292,000 110,000 390,000 392,000 190,000
192,000 194,000 31,600 292,000 294,000 111,600 392,000 394,000 191,600
194,000 196,000 33,200 294,000 296,000 113,200 394,000 396,000 193,200
196,000 198,000 34,800 296,000 298,000 114,800 396,000 398,000 194,800
198,000 200,000 36,400 298,000 300,000 116,400 398,000 400,000 196,400
200,000 202,000 38,000 300,000 302,000 118,000 400,000 402,000 198,000
202,000 204,000 39,600 302,000 304,000 119,600 402,000 404,000 199,600
204,000 206,000 41,200 304,000 306,000 121,200 404,000 406,000 201,200
206,000 208,000 42,800 306,000 308,000 122,800 406,000 408,000 202,800
208,000 210,000 44,400 308,000 310,000 124,400 408,000 410,000 204,400
210,000 212,000 46,000 310,000 312,000 126,000 410,000 412,000 206,000
212,000 214,000 47,600 312,000 314,000 127,600 412,000 414,000 207,600
214,000 216,000 49,200 314,000 316,000 129,200 414,000 416,000 209,200
216,000 218,000 50,800 316,000 318,000 130,800 416,000 418,000 210,800
218,000 220,000 52,400 318,000 320,000 132,400 418,000 420,000 212,400
220,000 222,000 54,000 320,000 322,000 134,000 420,000 422,000 214,000
222,000 224,000 55,600 322,000 324,000 135,600 422,000 424,000 215,600
224,000 226,000 57,200 324,000 326,000 137,200 424,000 426,000 217,200
226,000 228,000 58,800 326,000 328,000 138,800 426,000 428,000 218,800
228,000 230,000 60,400 328,000 330,000 140,400 428,000 430,000 220,400
230,000 232,000 62,000 330,000 332,000 142,000 430,000 432,000 222,000
232,000 234,000 63,600 332,000 334,000 143,600 432,000 434,000 223,600
234,000 236,000 65,200 334,000 336,000 145,200 434,000 436,000 225,200
236,000 238,000 66,800 336,000 338,000 146,800 436,000 438,000 226,800
238,000 240,000 68,400 338,000 340,000 148,400 438,000 440,000 228,400
240,000 242,000 70,000 340,000 342,000 150,000 440,000 442,000 230,000
242,000 244,000 71,600 342,000 344,000 151,600 442,000 444,000 231,600
244,000 246,000 73,200 344,000 346,000 153,200 444,000 446,000 233,200
246,000 248,000 74,800 346,000 348,000 154,800 446,000 448,000 234,800
248,000 250,000 76,400 348,000 350,000 156,400 448,000 450,000 236,400
(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
450,000 452,000 238,000 550,000 552,000 318,000 650,000 652,000 398,000
452,000 454,000 239,600 552,000 554,000 319,600 652,000 654,000 399,600
454,000 456,000 241,200 554,000 556,000 321,200 654,000 656,000 401,200
456,000 458,000 242,800 556,000 558,000 322,800 656,000 658,000 402,800
458,000 460,000 244,400 558,000 560,000 324,400 658,000 660,000 404,400
460,000 462,000 246,000 560,000 562,000 326,000 660,000 662,000 406,000
462,000 464,000 247,600 562,000 564,000 327,600 662,000 664,000 407,600
464,000 466,000 249,200 564,000 566,000 329,200 664,000 666,000 409,200
466,000 468,000 250,800 566,000 568,000 330,800 666,000 668,000 410,800
468,000 470,000 252,400 568,000 570,000 332,400 668,000 670,000 412,400
470,000 472,000 254,000 570,000 572,000 334,000 670,000 672,000 414,000
472,000 474,000 255,600 572,000 574,000 335,600 672,000 674,000 415,600
474,000 476,000 257,200 574,000 576,000 337,200 674,000 676,000 417,200
476,000 478,000 258,800 576,000 578,000 338,800 676,000 678,000 418,800
478,000 480,000 260,400 578,000 580,000 340,400 678,000 680,000 420,400
480,000 482,000 262,000 580,000 582,000 342,000 680,000 682,000 422,000
482,000 484,000 263,600 582,000 584,000 343,600 682,000 684,000 423,600
484,000 486,000 265,200 584,000 586,000 345,200 684,000 686,000 425,200
486,000 488,000 266,800 586,000 588,000 346,800 686,000 688,000 426,800
488,000 490,000 268,400 588,000 590,000 348,400 688,000 690,000 428,400
490,000 492,000 270,000 590,000 592,000 350,000 690,000 692,000 430,000
492,000 494,000 271,600 592,000 594,000 351,600 692,000 694,000 431,600
494,000 496,000 273,200 594,000 596,000 353,200 694,000 696,000 433,200
496,000 498,000 274,800 596,000 598,000 354,800 696,000 698,000 434,800
498,000 500,000 276,400 598,000 600,000 356,400 698,000 700,000 436,400
500,000 502,000 278,000 600,000 602,000 358,000 700,000 702,000 438,000
502,000 504,000 279,600 602,000 604,000 359,600 702,000 704,000 439,600
504,000 506,000 281,200 604,000 606,000 361,200 704,000 706,000 441,200
506,000 508,000 282,800 606,000 608,000 362,800 706,000 708,000 442,800
508,000 510,000 284,400 608,000 610,000 364,400 708,000 710,000 444,400
510,000 512,000 286,000 610,000 612,000 366,000 710,000 712,000 446,000
512,000 514,000 287,600 612,000 614,000 367,600 712,000 714,000 447,600
514,000 516,000 289,200 614,000 616,000 369,200 714,000 716,000 449,200
516,000 518,000 290,800 616,000 618,000 370,800 716,000 718,000 450,800
518,000 520,000 292,400 618,000 620,000 372,400 718,000 720,000 452,400
520,000 522,000 294,000 620,000 622,000 374,000 720,000 722,000 454,000
522,000 524,000 295,600 622,000 624,000 375,600 722,000 724,000 455,600
524,000 526,000 297,200 624,000 626,000 377,200 724,000 726,000 457,200
526,000 528,000 298,800 626,000 628,000 378,800 726,000 728,000 458,800
528,000 530,000 300,400 628,000 630,000 380,400 728,000 730,000 460,400
530,000 532,000 302,000 630,000 632,000 382,000 730,000 732,000 462,000
532,000 534,000 303,600 632,000 634,000 383,600 732,000 734,000 463,600
534,000 536,000 305,200 634,000 636,000 385,200 734,000 736,000 465,200
536,000 538,000 306,800 636,000 638,000 386,800 736,000 738,000 466,800
538,000 540,000 308,400 638,000 640,000 388,400 738,000 740,000 468,400
540,000 542,000 310,000 640,000 642,000 390,000 740,000 742,000 470,000
542,000 544,000 311,600 642,000 644,000 391,600 742,000 744,000 471,600
544,000 546,000 313,200 644,000 646,000 393,200 744,000 746,000 473,200
546,000 548,000 314,800 646,000 648,000 394,800 746,000 748,000 474,800
548,000 550,000 316,400 648,000 650,000 396,400 748,000 750,000 476,400
(3)
Amount of salary or other wage Amount of salary or other wage after the salary income deduction Amount of salary or other wage Amount of salary or other wage after the salary income deduction Amount of salary or other wage Amount of salary or other wage after the salary income deduction
At least Less than At least Less than At least Less than
yen yen yen yen yen yen yen yen yen
750,000 752,000 478,000 850,000 852,000 558,000 950,000 952,000 638,000
752,000 754,000 479,600 852,000 854,000 559,600 952,000 954,000 639,600
754,000 756,000 481,200 854,000 856,000 561,200 954,000 956,000 641,200
756,000 758,000 482,800 856,000 858,000 562,800 956,000 958,000 642,800
758,000 760,000 484,400 858,000 860,000 564,400 958,000 960,000 644,400
760,000 762,000 486,000 860,000 862,000 566,000 960,000 962,000 646,000
762,000 764,000 487,600 862,000 864,000 567,600 962,000 964,000 647,600
764,000 766,000 489,200 864,000 866,000 569,200 964,000 966,000 649,200
766,000 768,000 490,800 866,000 868,000 570,800 966,000 968,000 650,800
768,000 770,000 492,400 868,000 870,000 572,400 968,000 970,000 652,400
770,000 772,000 494,000 870,000 872,000 574,000 970,000 972,000 654,000
772,000 774,000 495,600 872,000 874,000 575,600 972,000 974,000 655,600
774,000 776,000 497,200 874,000 876,000 577,200 974,000 976,000 657,200
776,000 778,000 498,800 876,000 878,000 578,800 976,000 978,000 658,800
778,000 780,000 500,400 878,000 880,000 580,400 978,000 980,000 660,400
780,000 782,000 502,000 880,000 882,000 582,000 980,000 982,000 662,000
782,000 784,000 503,600 882,000 884,000 583,600 982,000 984,000 663,600
784,000 786,000 505,200 884,000 886,000 585,200 984,000 986,000 665,200
786,000 788,000 506,800 886,000 888,000 586,800 986,000 988,000 666,800
788,000 790,000 508,400 888,000 890,000 588,400 988,000 990,000 668,400
790,000 792,000 510,000 890,000 892,000 590,000 990,000 992,000 670,000
792,000 794,000 511,600 892,000 894,000 591,600 992,000 994,000 671,600
794,000 796,000 513,200 894,000 896,000 593,200 994,000 996,000 673,200
796,000 798,000 514,800 896,000 898,000 594,800 996,000 998,000 674,800
798,000 800,000 516,400 898,000 900,000 596,400 998,000 1,000,000 676,400
800,000 802,000 518,000 900,000 902,000 598,000 1,000,000 1,002,000 678,000
802,000 804,000 519,600 902,000 904,000 599,600 1,002,000 1,004,000 679,600
804,000 806,000 521,200 904,000 906,000 601,200 1,004,000 1,006,000 681,200
806,000 808,000 522,800 906,000 908,000 602,800 1,006,000 1,008,000 682,800
808,000 810,000 524,400 908,000 910,000 604,400 1,008,000 1,010,000 684,400
810,000 812,000 526,000 910,000 912,000 606,000 1,010,000 1,012,000 686,000
812,000 814,000 527,600 912,000 914,000 607,600 1,012,000 1,014,000 687,600
814,000 816,000 529,200 914,000 916,000 609,200 1,014,000 1,016,000 689,200
816,000 818,000 530,800 916,000 918,000 610,800 1,016,000 1,018,000 690,800
818,000 820,000 532,400 918,000 920,000 612,400 1,018,000 1,020,000 692,400
820,000 822,000 534,000 920,000 922,000 614,000 1,020,000 1,022,000 694,000
822,000 824,000 535,600 922,000 924,000 615,600 1,022,000 1,024,000 695,600
824,000 826,000 537,200 924,000 926,000 617,200 1,024,000 1,026,000 697,200
826,000 828,000 538,800 926,000 928,000 618,800 1,026,000 1,028,000 698,800
828,000 830,000 540,400 928,000 930,000 620,400 1,028,000 1,030,000 700,400
830,000 832,000 542,000 930,000 932,000 622,000 1,030,000 1,032,000 702,000
832,000 834,000 543,600 932,000 934,000 623,600 1,032,000 1,034,000 703,600
834,000 836,000 545,200 934,000 936,000 625,200 1,034,000 1,036,000 705,200
836,000 838,000 546,800 936,000 938,000 626,800 1,036,000 1,038,000 706,800
838,000 840,000 548,400 938,000 940,000 628,400 1,038,000 1,040,000 708,400
840,000 842,000 550,000 940,000 942,000 630,000 1,040,000 1,042,000 710,000
842,000 844,000 551,600 942,000 944,000 631,600 1,042,000 1,044,000 711,600
844,000 846,000 553,200 944,000 946,000 633,200 1,044,000 1,046,000 713,200
846,000 848,000 554,800 946,000 948,000 634,800 1,046,000 1,048,000 714,800
848,000 850,000 556,400 948,000 950,000 636,400 1,048,000 1,050,000 716,400
(4)
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
1,050,000 1,052,000 718,000 1,150,000 1,152,000 798,000 1,250,000 1,252,000 880,400
1,052,000 1,054,000 719,600 1,152,000 1,154,000 799,600 1,252,000 1,254,000 882,050
1,054,000 1,056,000 721,200 1,154,000 1,156,000 801,200 1,254,000 1,256,000 883,700
1,056,000 1,058,000 722,800 1,156,000 1,158,000 802,850 1,256,000 1,258,000 885,350
1,058,000 1,060,000 724,400 1,158,000 1,160,000 804,500 1,258,000 1,260,000 887,000
1,060,000 1,062,000 726,000 1,160,000 1,162,000 806,150 1,260,000 1,262,000 888,650
1,062,000 1,064,000 727,600 1,162,000 1,164,000 807,800 1,262,000 1,264,000 890,300
1,064,000 1,066,000 729,200 1,164,000 1,166,000 809,450 1,264,000 1,266,000 891,950
1,066,000 1,068,000 730,800 1,166,000 1,168,000 811,100 1,266,000 1,268,000 893,600
1,068,000 1,070,000 732,400 1,168,000 1,170,000 812,750 1,268,000 1,270,000 895,250
1,070,000 1,072,000 734,000 1,170,000 1,172,000 814,400 1,270,000 1,272,000 896,900
1,072,000 1,074,000 735,600 1,172,000 1,174,000 816,050 1,272,000 1,274,000 898,550
1,074,000 1,076,000 737,200 1,174,000 1,176,000 817,700 1,274,000 1,276,000 900,200
1,076,000 1,078,000 738,800 1,176,000 1,178,000 819,350 1,276,000 1,278,000 901,850
1,078,000 1,080,000 740,400 1,178,000 1,180,000 821,000 1,278,000 1,280,000 903,500
1,080,000 1,082,000 742,000 1,180,000 1,182,000 822,650 1,280,000 1,282,000 905,150
1,082,000 1,084,000 743,600 1,182,000 1,184,000 824,300 1,282,000 1,284,000 906,800
1,084,000 1,086,000 745,200 1,184,000 1,186,000 825,950 1,284,000 1,286,000 908,450
1,086,000 1,088,000 746,800 1,186,000 1,188,000 827,600 1,286,000 1,288,000 910,100
1,088,000 1,090,000 748,400 1,188,000 1,190,000 829,250 1,288,000 1,290,000 911,750
1,090,000 1,092,000 750,000 1,190,000 1,192,000 830,900 1,290,000 1,292,000 913,400
1,092,000 1,094,000 751,600 1,192,000 1,194,000 832,550 1,292,000 1,294,000 915,050
1,094,000 1,096,000 753,200 1,194,000 1,196,000 834,200 1,294,000 1,296,000 916,700
1,096,000 1,098,000 754,800 1,196,000 1,198,000 835,850 1,296,000 1,298,000 918,350
1,098,000 1,100,000 756,400 1,198,000 1,200,000 837,500 1,298,000 1,300,000 920,000
1,100,000 1,102,000 758,000 1,200,000 1,202,000 839,150 1,300,000 1,302,000 921,650
1,102,000 1,104,000 759,600 1,202,000 1,204,000 840,800 1,302,000 1,304,000 923,300
1,104,000 1,106,000 761,200 1,204,000 1,206,000 842,450 1,304,000 1,306,000 924,950
1,106,000 1,108,000 762,800 1,206,000 1,208,000 844,100 1,306,000 1,308,000 926,600
1,108,000 1,110,000 764,400 1,208,000 1,210,000 845,750 1,308,000 1,310,000 928,250
1,110,000 1,112,000 766,000 1,210,000 1,212,000 847,400 1,310,000 1,312,000 929,900
1,112,000 1,114,000 767,600 1,212,000 1,214,000 849,050 1,312,000 1,314,000 931,550
1,114,000 1,116,000 769,200 1,214,000 1,216,000 850,700 1,314,000 1,316,000 933,200
1,116,000 1,118,000 770,800 1,216,000 1,218,000 852,350 1,316,000 1,318,000 934,850
1,118,000 1,120,000 772,400 1,218,000 1,220,000 854,000 1,318,000 1,320,000 936,500
1,120,000 1,122,000 774,000 1,220,000 1,222,000 855,650 1,320,000 1,322,000 938,150
1,122,000 1,124,000 775,600 1,222,000 1,224,000 857,300 1,322,000 1,324,000 939,800
1,124,000 1,126,000 777,200 1,224,000 1,226,000 858,950 1,324,000 1,326,000 941,450
1,126,000 1,128,000 778,800 1,226,000 1,228,000 860,600 1,326,000 1,328,000 943,100
1,128,000 1,130,000 780,400 1,228,000 1,230,000 862,250 1,328,000 1,330,000 944,750
1,130,000 1,132,000 782,000 1,230,000 1,232,000 863,900 1,330,000 1,332,000 946,400
1,132,000 1,134,000 783,600 1,232,000 1,234,000 865,550 1,332,000 1,334,000 948,050
1,134,000 1,136,000 785,200 1,234,000 1,236,000 867,200 1,334,000 1,336,000 949,700
1,136,000 1,138,000 786,800 1,236,000 1,238,000 868,850 1,336,000 1,338,000 951,350
1,138,000 1,140,000 788,400 1,238,000 1,240,000 870,500 1,338,000 1,340,000 953,000
1,140,000 1,142,000 790,000 1,240,000 1,242,000 872,150 1,340,000 1,342,000 954,650
1,142,000 1,144,000 791,600 1,242,000 1,244,000 873,800 1,342,000 1,344,000 956,300
1,144,000 1,146,000 793,200 1,244,000 1,246,000 875,450 1,344,000 1,346,000 957,950
1,146,000 1,148,000 794,800 1,246,000 1,248,000 877,100 1,346,000 1,348,000 959,600
1,148,000 1,150,000 796,400 1,248,000 1,250,000 878,750 1,348,000 1,350,000 961,250
(5)
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
1,350,000 1,352,000 962,900 1,450,000 1,452,000 1,045,400 1,550,000 1,552,000 1,127,900
1,352,000 1,354,000 964,550 1,452,000 1,454,000 1,047,050 1,552,000 1,554,000 1,129,550
1,354,000 1,356,000 966,200 1,454,000 1,456,000 1,048,700 1,554,000 1,556,000 1,131,200
1,356,000 1,358,000 967,850 1,456,000 1,458,000 1,050,350 1,556,000 1,558,000 1,132,850
1,358,000 1,360,000 969,500 1,458,000 1,460,000 1,052,000 1,558,000 1,560,000 1,134,500
1,360,000 1,362,000 971,150 1,460,000 1,462,000 1,053,650 1,560,000 1,562,000 1,136,150
1,362,000 1,364,000 972,800 1,462,000 1,464,000 1,055,300 1,562,000 1,564,000 1,137,800
1,364,000 1,366,000 974,450 1,464,000 1,466,000 1,056,950 1,564,000 1,566,000 1,139,450
1,366,000 1,368,000 976,100 1,466,000 1,468,000 1,058,600 1,566,000 1,568,000 1,141,100
1,368,000 1,370,000 977,750 1,468,000 1,470,000 1,060,250 1,568,000 1,570,000 1,142,750
1,370,000 1,372,000 979,400 1,470,000 1,472,000 1,061,900 1,570,000 1,572,000 1,144,400
1,372,000 1,374,000 981,050 1,472,000 1,474,000 1,063,550 1,572,000 1,574,000 1,146,050
1,374,000 1,376,000 982,700 1,474,000 1,476,000 1,065,200 1,574,000 1,576,000 1,147,700
1,376,000 1,378,000 984,350 1,476,000 1,478,000 1,066,850 1,576,000 1,578,000 1,149,350
1,378,000 1,380,000 986,000 1,478,000 1,480,000 1,068,500 1,578,000 1,580,000 1,151,000
1,380,000 1,382,000 987,650 1,480,000 1,482,000 1,070,150 1,580,000 1,582,000 1,152,650
1,382,000 1,384,000 989,300 1,482,000 1,484,000 1,071,800 1,582,000 1,584,000 1,154,300
1,384,000 1,386,000 990,950 1,484,000 1,486,000 1,073,450 1,584,000 1,586,000 1,155,950
1,386,000 1,388,000 992,600 1,486,000 1,488,000 1,075,100 1,586,000 1,588,000 1,157,600
1,388,000 1,390,000 994,250 1,488,000 1,490,000 1,076,750 1,588,000 1,590,000 1,159,250
1,390,000 1,392,000 995,900 1,490,000 1,492,000 1,078,400 1,590,000 1,592,000 1,160,900
1,392,000 1,394,000 997,550 1,492,000 1,494,000 1,080,050 1,592,000 1,594,000 1,162,550
1,394,000 1,396,000 999,200 1,494,000 1,496,000 1,081,700 1,594,000 1,596,000 1,164,200
1,396,000 1,398,000 1,000,850 1,496,000 1,498,000 1,083,350 1,596,000 1,598,000 1,165,850
1,398,000 1,400,000 1,002,500 1,498,000 1,500,000 1,085,000 1,598,000 1,600,000 1,167,500
1,400,000 1,402,000 1,004,150 1,500,000 1,502,000 1,086,650 1,600,000 1,602,000 1,169,150
1,402,000 1,404,000 1,005,800 1,502,000 1,504,000 1,088,300 1,602,000 1,604,000 1,170,800
1,404,000 1,406,000 1,007,450 1,504,000 1,506,000 1,089,950 1,604,000 1,606,000 1,172,450
1,406,000 1,408,000 1,009,100 1,506,000 1,508,000 1,091,600 1,606,000 1,608,000 1,174,100
1,408,000 1,410,000 1,010,750 1,508,000 1,510,000 1,093,250 1,608,000 1,610,000 1,175,750
1,410,000 1,412,000 1,012,400 1,510,000 1,512,000 1,094,900 1,610,000 1,612,000 1,177,400
1,412,000 1,414,000 1,014,050 1,512,000 1,514,000 1,096,550 1,612,000 1,614,000 1,179,050
1,414,000 1,416,000 1,015,700 1,514,000 1,516,000 1,098,200 1,614,000 1,616,000 1,180,700
1,416,000 1,418,000 1,017,350 1,516,000 1,518,000 1,099,850 1,616,000 1,618,000 1,182,350
1,418,000 1,420,000 1,019,000 1,518,000 1,520,000 1,101,500 1,618,000 1,620,000 1,184,000
1,420,000 1,422,000 1,020,650 1,520,000 1,522,000 1,103,150 1,620,000 1,622,000 1,185,650
1,422,000 1,424,000 1,022,300 1,522,000 1,524,000 1,104,800 1,622,000 1,624,000 1,187,300
1,424,000 1,426,000 1,023,950 1,524,000 1,526,000 1,106,450 1,624,000 1,626,000 1,188,950
1,426,000 1,428,000 1,025,600 1,526,000 1,528,000 1,108,100 1,626,000 1,628,000 1,190,600
1,428,000 1,430,000 1,027,250 1,528,000 1,530,000 1,109,750 1,628,000 1,630,000 1,192,250
1,430,000 1,432,000 1,028,900 1,530,000 1,532,000 1,111,400 1,630,000 1,632,000 1,193,900
1,432,000 1,434,000 1,030,550 1,532,000 1,534,000 1,113,050 1,632,000 1,634,000 1,195,550
1,434,000 1,436,000 1,032,200 1,534,000 1,536,000 1,114,700 1,634,000 1,636,000 1,197,200
1,436,000 1,438,000 1,033,850 1,536,000 1,538,000 1,116,350 1,636,000 1,638,000 1,198,850
1,438,000 1,440,000 1,035,500 1,538,000 1,540,000 1,118,000 1,638,000 1,640,000 1,200,500
1,440,000 1,442,000 1,037,150 1,540,000 1,542,000 1,119,650 1,640,000 1,642,000 1,202,150
1,442,000 1,444,000 1,038,800 1,542,000 1,544,000 1,121,300 1,642,000 1,644,000 1,203,800
1,444,000 1,446,000 1,040,450 1,544,000 1,546,000 1,122,950 1,644,000 1,646,000 1,205,450
1,446,000 1,448,000 1,042,100 1,546,000 1,548,000 1,124,600 1,646,000 1,648,000 1,207,100
1,448,000 1,450,000 1,043,750 1,548,000 1,550,000 1,126,250 1,648,000 1,650,000 1,208,750
(6)
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
1,650,000 1,652,000 1,210,400 1,750,000 1,752,000 1,300,250 1,850,000 1,852,000 1,390,250
1,652,000 1,654,000 1,212,050 1,752,000 1,754,000 1,302,050 1,852,000 1,854,000 1,392,050
1,654,000 1,656,000 1,213,850 1,754,000 1,756,000 1,303,850 1,854,000 1,856,000 1,393,850
1,656,000 1,658,000 1,215,650 1,756,000 1,758,000 1,305,650 1,856,000 1,858,000 1,395,650
1,658,000 1,660,000 1,217,450 1,758,000 1,760,000 1,307,450 1,858,000 1,860,000 1,397,450
1,660,000 1,662,000 1,219,250 1,760,000 1,762,000 1,309,250 1,860,000 1,862,000 1,399,250
1,662,000 1,664,000 1,221,050 1,762,000 1,764,000 1,311,050 1,862,000 1,864,000 1,401,050
1,664,000 1,666,000 1,222,850 1,764,000 1,766,000 1,312,850 1,864,000 1,866,000 1,402,850
1,666,000 1,668,000 1,224,650 1,766,000 1,768,000 1,314,650 1,866,000 1,868,000 1,404,650
1,668,000 1,670,000 1,226,450 1,768,000 1,770,000 1,316,450 1,868,000 1,870,000 1,406,450
1,670,000 1,672,000 1,228,250 1,770,000 1,772,000 1,318,250 1,870,000 1,872,000 1,408,250
1,672,000 1,674,000 1,230,050 1,772,000 1,774,000 1,320,050 1,872,000 1,874,000 1,410,050
1,674,000 1,676,000 1,231,850 1,774,000 1,776,000 1,321,850 1,874,000 1,876,000 1,411,850
1,676,000 1,678,000 1,233,650 1,776,000 1,778,000 1,323,650 1,876,000 1,878,000 1,413,650
1,678,000 1,680,000 1,235,450 1,778,000 1,780,000 1,325,450 1,878,000 1,880,000 1,415,450
1,680,000 1,682,000 1,237,250 1,780,000 1,782,000 1,327,250 1,880,000 1,882,000 1,417,250
1,682,000 1,684,000 1,239,050 1,782,000 1,784,000 1,329,050 1,882,000 1,884,000 1,419,050
1,684,000 1,686,000 1,240,850 1,784,000 1,786,000 1,330,850 1,884,000 1,886,000 1,420,850
1,686,000 1,688,000 1,242,650 1,786,000 1,788,000 1,332,650 1,886,000 1,888,000 1,422,650
1,688,000 1,690,000 1,244,450 1,788,000 1,790,000 1,334,450 1,888,000 1,890,000 1,424,450
1,690,000 1,692,000 1,246,250 1,790,000 1,792,000 1,336,250 1,890,000 1,892,000 1,426,250
1,692,000 1,694,000 1,248,050 1,792,000 1,794,000 1,338,050 1,892,000 1,894,000 1,428,050
1,694,000 1,696,000 1,249,850 1,794,000 1,796,000 1,339,850 1,894,000 1,896,000 1,429,850
1,696,000 1,698,000 1,251,650 1,796,000 1,798,000 1,341,650 1,896,000 1,898,000 1,431,650
1,698,000 1,700,000 1,253,450 1,798,000 1,800,000 1,343,450 1,898,000 1,900,000 1,433,450
1,700,000 1,702,000 1,255,250 1,800,000 1,802,000 1,345,250 1,900,000 1,902,000 1,435,250
1,702,000 1,704,000 1,257,050 1,802,000 1,804,000 1,347,050 1,902,000 1,904,000 1,437,050
1,704,000 1,706,000 1,258,850 1,804,000 1,806,000 1,348,850 1,904,000 1,906,000 1,438,850
1,706,000 1,708,000 1,260,650 1,806,000 1,808,000 1,350,650 1,906,000 1,908,000 1,440,650
1,708,000 1,710,000 1,262,450 1,808,000 1,810,000 1,352,450 1,908,000 1,910,000 1,442,450
1,710,000 1,712,000 1,264,250 1,810,000 1,812,000 1,354,250 1,910,000 1,912,000 1,444,250
1,712,000 1,714,000 1,266,050 1,812,000 1,814,000 1,356,050 1,912,000 1,914,000 1,446,050
1,714,000 1,716,000 1,267,850 1,814,000 1,816,000 1,357,850 1,914,000 1,916,000 1,447,850
1,716,000 1,718,000 1,269,650 1,816,000 1,818,000 1,359,650 1,916,000 1,918,000 1,449,650
1,718,000 1,720,000 1,271,450 1,818,000 1,820,000 1,361,450 1,918,000 1,920,000 1,451,450
1,720,000 1,722,000 1,273,250 1,820,000 1,822,000 1,363,250 1,920,000 1,922,000 1,453,250
1,722,000 1,724,000 1,275,050 1,822,000 1,824,000 1,365,050 1,922,000 1,924,000 1,455,050
1,724,000 1,726,000 1,276,850 1,824,000 1,826,000 1,366,850 1,924,000 1,926,000 1,456,850
1,726,000 1,728,000 1,278,650 1,826,000 1,828,000 1,368,650 1,926,000 1,928,000 1,458,650
1,728,000 1,730,000 1,280,450 1,828,000 1,830,000 1,370,450 1,928,000 1,930,000 1,460,450
1,730,000 1,732,000 1,282,250 1,830,000 1,832,000 1,372,250 1,930,000 1,932,000 1,462,250
1,732,000 1,734,000 1,284,050 1,832,000 1,834,000 1,374,050 1,932,000 1,934,000 1,464,050
1,734,000 1,736,000 1,285,850 1,834,000 1,836,000 1,375,850 1,934,000 1,936,000 1,465,850
1,736,000 1,738,000 1,287,650 1,836,000 1,838,000 1,377,650 1,936,000 1,938,000 1,467,650
1,738,000 1,740,000 1,289,450 1,838,000 1,840,000 1,379,450 1,938,000 1,940,000 1,469,450
1,740,000 1,742,000 1,291,250 1,840,000 1,842,000 1,381,250 1,940,000 1,942,000 1,471,250
1,742,000 1,744,000 1,293,050 1,842,000 1,844,000 1,383,050 1,942,000 1,944,000 1,473,050
1,744,000 1,746,000 1,294,850 1,844,000 1,846,000 1,384,850 1,944,000 1,946,000 1,474,850
1,746,000 1,748,000 1,296,650 1,846,000 1,848,000 1,386,650 1,946,000 1,948,000 1,476,650
1,748,000 1,750,000 1,298,450 1,848,000 1,850,000 1,388,450 1,948,000 1,950,000 1,478,450
(7)
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
1,950,000 1,952,000 1,480,250 1,990,000 1,992,000 1,516,250 4,152,500 6,152,500 The amount calculated by multiplying the amount of salary or other wage by 96%, less 463,900 yen
1,952,000 1,954,000 1,482,050 1,992,000 1,994,000 1,518,050
1,954,000 1,956,000 1,483,850 1,994,000 1,996,000 1,519,850
1,956,000 1,958,000 1,485,650 1,996,000 1,998,000 1,521,650
1,958,000 1,960,000 1,487,450 1,998,000 2,000,000 1,523,450
1,960,000 1,962,000 1,489,250 2,000,000 2,152,500 The amount calculated by multiplying the amount of salary or other wage by 90%, less 274,750 yen 6,152,500 yen or more The amount of salary or other wage less 710,000 yen
1,962,000 1,964,000 1,491,050
1,964,000 1,966,000 1,492,850
1,966,000 1,968,000 1,494,650
1,968,000 1,970,000 1,496,450
1,970,000 1,972,000 1,498,250 2,152,500 3,152,500 The amount calculated by multiplying the amount of salary or other wage by 91%, less 296,275 yen
1,972,000 1,974,000 1,500,050
1,974,000 1,976,000 1,501,850
1,976,000 1,978,000 1,503,650
1,978,000 1,980,000 1,505,450
1,980,000 1,982,000 1,507,250 3,152,500 4,152,500 The amount calculated by multiplying the amount of salary or other wage by 95%, less 422,375 yen
1,982,000 1,984,000 1,509,050
1,984,000 1,986,000 1,510,850
1,986,000 1,988,000 1,512,650
1,988,000 1,990,000 1,514,450
(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 2,000,000 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.
machine translation, not official
## 附則別表第二（昭和４８年分の所得税に係る予定納税基準額の算出率の表）
suppl-3481-8/appdx-2 · https://japanlaw.org/ja/income-tax-act/suppl-3481-8/appdx-2
昭和４７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人以上
昭和４７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
％ 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
０ ３１２千円未満 ３１８千円未満 ３３６千円未満 ３５４千円未満 ３５４千円未満 ３７８千円未満 ３７８千円未満 ３７８千円未満
８０ ３７８ ５７０ ３７８ ６７０ ３７８ ７７０
８５ ３５４ ５２０ ３５４ ６７０ ５７０ ９３０ ６７０ １，０８０ ７７０ １，３５０
９０ ３３６ ６７０ ５２０ １，０８０ ６７０ １，５００ ９３０ ２，１７０ １，０８０ ２，７１０ １，３５０ ３，０１０
９５ ３１８ ５７０ ６７０ １，３００ １，０８０ ２，１７０ １，５００ ２，９１０ ２，１７０ ３，９３０ ２，７１０ ５，１２０ ３，０１０ ５，６２０
９７ ３１２ ９３０ ５７０ ２，１７０ １，３００ ５，１２０ ２，１７０ ７，３８０ ２，９１０ ９，３７０ ３，９３０ １０，８７０ ５，１２０ １３，１６０ ５，６２０ １４，６６０
９９ ９３０ ２０，０００ ２，１７０ ２０，０００ ５，１２０ ２０，０００ ７，３８０ ２０，０００ ９，３７０ ２０，０００ １０，８７０ ２０，０００ １３，１６０ ２０，０００ １４，６６０ ２０，０００
（注）
（一） この表は、昭和４７年分の課税総所得金額等が２，０００万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４７年分の課税総所得金額等」とは、附則第五条第一項第二号（昭和四十八年分及び昭和四十九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４７年分の所得税につき旧法第五十七条第三項（事業に専従する親族がある場合の必要経費の特例等）の規定の適用を受けた同項に規定する事業専従者、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４７年分の課税総所得金額等が２，０００万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２万円を控除した金額が昭和４８年分の所得税に係る予定納税基準額である。
Rate by which the amount of income tax on the taxable aggregate income and similar amount for 1972 is to be multiplied Number of dependents and similar persons
0 persons 1 person 2 persons 3 persons 4 persons 5 persons 6 persons 7 persons or more
Taxable aggregate income and similar amount for 1972
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
0 Less than 312 thousand yen Less than 318 thousand yen Less than 336 thousand yen Less than 354 thousand yen Less than 354 thousand yen Less than 378 thousand yen Less than 378 thousand yen Less than 378 thousand yen
80 378 570 378 670 378 770
85 354 520 354 670 570 930 670 1,080 770 1,350
90 336 670 520 1,080 670 1,500 930 2,170 1,080 2,710 1,350 3,010
95 318 570 670 1,300 1,080 2,170 1,500 2,910 2,170 3,930 2,710 5,120 3,010 5,620
97 312 930 570 2,170 1,300 5,120 2,170 7,380 2,910 9,370 3,930 10,870 5,120 13,160 5,620 14,660
99 930 20,000 2,170 20,000 5,120 20,000 7,380 20,000 9,370 20,000 10,870 20,000 13,160 20,000 14,660 20,000
(Note)
(i) This table applies to a person whose taxable aggregate income and similar amount for 1972 is less than 20 million yen.
(ii) The terms used in this table are as follows:
(1) "Taxable aggregate income and similar amount for 1972" 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 1973 and 1974) of the Supplementary Provisions.
(2) "Number of dependents and similar persons" means the total number of relatives employed only by the Resident prescribed in Article 57, paragraph (3) (Special Provisions on Necessary Expenses If Relatives Work Exclusively for a Resident) of the Former Act to whom the provisions of that paragraph were applied, 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 1972.
(iii) For a person whose taxable aggregate income and similar amount for 1972 is 20 million yen or more, the tax prepayment calculation base for income tax for 1973 is the amount arrived at when 20,000 yen is deducted from the amount set forth in Article 5, paragraph (1), item (i) of the Supplementary Provisions, without using this table.
machine translation, not official
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## Cites
- suppl-3481-8/art-3/par-1: 新法第二十八条第一項 → 所得税法 第二十八条第一項 (Article 28, paragraph (1)), art-28/par-1 — https://japanlaw.org/ja/income-tax-act/art-28/par-1
- suppl-3481-8/art-3/par-1: 附則別表第一 → 所得税法 附則別表第一 (Supplementary Provisions, Appended Table 1), suppl-3481-8/appdx-1 — https://japanlaw.org/ja/income-tax-act/suppl-3481-8/appdx-1
- suppl-3481-8/art-3/par-2: 第五十七条第三項第一号 → 所得税法 第五十七条第三項第一号 (Article 57, paragraph (3), item (i)), art-57/par-3/item-1 — https://japanlaw.org/ja/income-tax-act/art-57/par-3/item-1
- suppl-3481-8/art-3/par-2: 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
- suppl-3481-8/art-3/par-2: 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
- suppl-3481-8/art-3/par-2: 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
- suppl-3481-8/art-3/par-2: 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
- suppl-3481-8/art-3/par-2: 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
- suppl-3481-8/art-3/par-2: 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
- suppl-3481-8/art-3/par-2: 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
- suppl-3481-8/art-3/par-2: 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
- suppl-3481-8/art-3/par-2: 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
- suppl-3481-8/art-3/par-2: 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
- suppl-3481-8/art-3/par-2: 所得税法の一部を改正する法律（昭和四十八年法律第八号。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-3481-8/appdx-1 — https://japanlaw.org/ja/income-tax-act/suppl-3481-8/appdx-1
- suppl-3481-8/art-4/par-1: 新法第九条第一項第十一号 → 所得税法 第九条第一項第十一号 (Article 9, paragraph (1), item (xi)), art-9/par-1/item-11 — https://japanlaw.org/ja/income-tax-act/art-9/par-1/item-11
- suppl-3481-8/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
- suppl-3481-8/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-3481-8/art-5/par-2 — https://japanlaw.org/ja/income-tax-act/suppl-3481-8/art-5/par-2
- suppl-3481-8/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-3481-8/art-5/par-1/item-1 — https://japanlaw.org/ja/income-tax-act/suppl-3481-8/art-5/par-1/item-1
- suppl-3481-8/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-3481-8/art-5/par-1/item-2 — https://japanlaw.org/ja/income-tax-act/suppl-3481-8/art-5/par-1/item-2
- suppl-3481-8/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-3481-8/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-3481-8/art-5/par-1/item-1 — https://japanlaw.org/ja/income-tax-act/suppl-3481-8/art-5/par-1/item-1
- suppl-3481-8/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-3481-8/art-5/par-2 — https://japanlaw.org/ja/income-tax-act/suppl-3481-8/art-5/par-2
- suppl-3481-8/art-5/par-1/item-2: 附則別表第二 → 所得税法 附則別表第二 (Supplementary Provisions, Appended Table 2), suppl-3481-8/appdx-2 — https://japanlaw.org/ja/income-tax-act/suppl-3481-8/appdx-2
- suppl-3481-8/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-3481-8/art-5/par-1/item-1 — https://japanlaw.org/ja/income-tax-act/suppl-3481-8/art-5/par-1/item-1
- suppl-3481-8/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-3481-8/art-5/par-1 — https://japanlaw.org/ja/income-tax-act/suppl-3481-8/art-5/par-1
- suppl-3481-8/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-3481-8/art-5/par-2 — https://japanlaw.org/ja/income-tax-act/suppl-3481-8/art-5/par-2
- suppl-3481-8/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-3481-8/art-5/par-3 — https://japanlaw.org/ja/income-tax-act/suppl-3481-8/art-5/par-3
- suppl-3481-8/art-6/par-1: 新法第百八十一条第二項 → 所得税法 第百八十一条第二項 (Article 181, paragraph (2)), art-181/par-2 — https://japanlaw.org/ja/income-tax-act/art-181/par-2
- suppl-3481-8/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
- suppl-3481-8/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
- suppl-3481-8/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
- suppl-3481-8/art-7/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-3481-8/art-3/par-2 — https://japanlaw.org/ja/income-tax-act/suppl-3481-8/art-3/par-2
- suppl-3481-8/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
- suppl-3481-8/art-7/par-2: 附則別表第一 → 所得税法 附則別表第一 (Supplementary Provisions, Appended Table 1), suppl-3481-8/appdx-1 — https://japanlaw.org/ja/income-tax-act/suppl-3481-8/appdx-1
- suppl-3481-8/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
- suppl-3481-8/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
- suppl-3481-8/art-8/par-1: 新法第二百十七条第五項 → 所得税法 第二百十七条第五項 (Article 217, paragraph (5)), art-217/par-5 — https://japanlaw.org/ja/income-tax-act/art-217/par-5
- suppl-3481-8/art-8/par-1: 同条第一項 → 所得税法 第二百十七条第一項 (Article 217, paragraph (1)), art-217/par-1 — https://japanlaw.org/ja/income-tax-act/art-217/par-1
- suppl-3481-8/art-9/par-1: 新法第二百二十四条第一項 → 所得税法 第二百二十四条第一項 (Article 224, paragraph (1)), art-224/par-1 — https://japanlaw.org/ja/income-tax-act/art-224/par-1
- suppl-3481-8/art-10/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 (e-Gov law ID 337AC0000000066)
- suppl-3481-8/art-10/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 (e-Gov law ID 337AC0000000066)
- suppl-3481-8/art-10/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 (e-Gov law ID 337AC0000000066)
- suppl-3481-8/art-10/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 (e-Gov law ID 337AC0000000066)
- suppl-3481-8/art-10/par-2: 前項 → 所得税法 附則第十条第一項 (Supplementary Provisions, Article 10, paragraph (1)), suppl-3481-8/art-10/par-1 — https://japanlaw.org/ja/income-tax-act/suppl-3481-8/art-10/par-1
- suppl-3481-8/art-10/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 (e-Gov law ID 337AC0000000066)
- suppl-3481-8/art-10/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 (e-Gov law ID 337AC0000000066)
- suppl-3481-8/art-10/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
- suppl-3481-8/art-10/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
- suppl-3481-8/art-10/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 (e-Gov law ID 337AC0000000066)
- suppl-3481-8/art-10/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 (e-Gov law ID 337AC0000000066)
- suppl-3481-8/art-11/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
- suppl-3481-8/art-11/par-1: 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
- suppl-3481-8/art-11/par-2: 前項 → 所得税法 附則第十一条第一項 (Supplementary Provisions, Article 11, paragraph (1)), suppl-3481-8/art-11/par-1 — https://japanlaw.org/ja/income-tax-act/suppl-3481-8/art-11/par-1
- suppl-3481-8/art-11/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
- suppl-3481-8/art-11/par-3: 第一項 → 所得税法 附則第十一条第一項 (Supplementary Provisions, Article 11, paragraph (1)), suppl-3481-8/art-11/par-1 — https://japanlaw.org/ja/income-tax-act/suppl-3481-8/art-11/par-1
- suppl-3481-8/art-11/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 (e-Gov law ID 337AC0000000066)
- suppl-3481-8/appdx-2: 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-3481-8/art-5/par-1/item-2 — https://japanlaw.org/ja/income-tax-act/suppl-3481-8/art-5/par-1/item-2
- suppl-3481-8/appdx-2: 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-3481-8/art-5/par-1/item-1 — https://japanlaw.org/ja/income-tax-act/suppl-3481-8/art-5/par-1/item-1
## Cited by
11 provisions cite this one. No official source publishes this direction.
- 所得税法 附則第三条第一項（昭和四十八年分の給与所得の金額及び所得控除等に係る特例） — https://japanlaw.org/ja/income-tax-act/suppl-3481-8/art-3/par-1
- 所得税法 附則第三条第二項（昭和四十八年分の給与所得の金額及び所得控除等に係る特例） — https://japanlaw.org/ja/income-tax-act/suppl-3481-8/art-3/par-2
- 所得税法 附則第五条第一項（昭和四十八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-3481-8/art-5/par-1
- 所得税法 附則第五条第一項第二号（昭和四十八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-3481-8/art-5/par-1/item-2
- 所得税法 附則第五条第二項（昭和四十八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-3481-8/art-5/par-2
- 所得税法 附則第五条第四項（昭和四十八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-3481-8/art-5/par-4
- 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-3481-8/art-7/par-2
- 所得税法 附則第十条第二項（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-3481-8/art-10/par-2
- 所得税法 附則第十一条第二項（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-3481-8/art-11/par-2
- 所得税法 附則第十一条第三項（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-3481-8/art-11/par-3
- 所得税法 附則別表第二（昭和４８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-3481-8/appdx-2
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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-20260918T180319-060, translated 2026-09-18
- claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T180319-061, 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-20260918T205218-032, translated 2026-09-18
- claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T205718-018, translated 2026-09-18
- claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T214331-031, translated 2026-09-18
- claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T214331-032, translated 2026-09-18
- claude-sonnet-5 — Machine translation, batch income-tax-act-20260924T085530-001, translated 2026-09-24
- This site's parser, version 224 — 所得税法 — structure, counts, cross-references and defined terms, computed 2026-10-05