# 所得税法 / Income Tax Act — 附 則 (Supplementary Provisions)
- Law: 所得税法 (Income Tax Act), 昭和四十年法律第三十三号
- English title "Income Tax Act": Ministry of Justice translation
- Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say.
- Provision: 附 則 (Supplementary Provisions) — address `suppl-3491-15`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act/suppl-3491-15
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000033/suppl-3491-15
- Every provision below carries its address and both URLs on the line under it.
- Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below.
Only the Japanese as published by the government has legal effect; the text
below is a copy of it. Every English rendering below is a translation and
says which kind: the Ministry of Justice's translation, or this
site's machine translation, whose model and date the Sources list names.
They are never merged and never substituted for one another.
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## 附 則 昭和四九年三月三〇日法律第一五号
suppl-3491-15 · https://japanlaw.org/ja/income-tax-act/suppl-3491-15 · https://japanlaw.org/l/340AC0000000033/suppl-3491-15
### 第一条（施行期日） — Effective Date
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suppl-3491-15/art-1 · https://japanlaw.org/ja/income-tax-act/suppl-3491-15/art-1 · https://japanlaw.org/l/340AC0000000033/suppl-3491-15/art-1
**第一項** この法律は、昭和四十九年四月一日から施行する。
suppl-3491-15/art-1/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-3491-15/art-1/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3491-15/art-1/par-1
This Act comes into effect on April 1, 1974.
machine translation, not official
### 第二条（経過措置の原則） — Principles of Transitional Measures
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suppl-3491-15/art-2 · https://japanlaw.org/ja/income-tax-act/suppl-3491-15/art-2 · https://japanlaw.org/l/340AC0000000033/suppl-3491-15/art-2
**第一項** この附則に別段の定めがあるものを除き、第一条の規定による改正後の所得税法（以下「新法」という。）の規定は、昭和四十九年分以後の所得税について適用し、昭和四十八年分以前の所得税については、なお従前の例による。
suppl-3491-15/art-2/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-3491-15/art-2/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3491-15/art-2/par-1
Unless otherwise provided for in these Supplementary Provisions, the provisions of the Income Tax Act as amended by the provisions of Article 1 (hereinafter referred to as "the New Act") apply to income tax for 1974 and subsequent years, and the provisions then in force continue to govern income tax for 1973 and prior years.
machine translation, not official
### 第三条（昭和四十九年分の所得税の所得控除等及び税額の計算に係る特例） — Special Provisions on the Calculation of Deductions from Income and Tax Amounts for Income Tax for 1974
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suppl-3491-15/art-3 · https://japanlaw.org/ja/income-tax-act/suppl-3491-15/art-3 · https://japanlaw.org/l/340AC0000000033/suppl-3491-15/art-3
**第一項** 昭和四十九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五の付表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-3491-15/art-3/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-3491-15/art-3/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3491-15/art-3/par-1
The amount of salary income for 1974 is to be the amount equivalent to the amount of salary or other wages after the salary income deduction in the attached table to Appended Table V of the Supplementary Provisions, found using that table according to the amount of revenue for that year from the salary or other wages prescribed in Article 28, paragraph (1) (Salary Income) of the New Act (hereinafter referred to as "salary or other wages"), with that amount of revenue taken as the amount of salary or other wages in that table.
machine translation, not official
**第二項** 昭和四十九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） 三十万円 二十七万五千円
第七十九条第一項及び第二項（障害者控除） 十六万円 十五万二千五百円
二十四万円 二十二万七千五百円
第八十条第一項（老年者控除）、第八十一条第一項（寡婦控除）及び第八十二条第一項（勤労学生控除） 十六万円 十五万二千五百円
第八十三条第一項（配偶者控除） 二十四万円 二十三万二千五百円
第八十四条第一項（扶養控除） 二十四万円 二十二万円（居住者に配偶者がなく、かつ、老人扶養親族以外の扶養親族を有する場合には、その扶養親族のうち一人については、二十二万五千円）
第八十四条第二項 二十八万円 二十五万七千五百円
第八十六条第一項（基礎控除） 二十四万円 二十三万二千五百円
第九十条第二項（変動所得及び臨時所得の平均課税） 二百万円以下 二百万円未満
別表第二 所得税法及び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の一部を改正する法律（昭和四十九年法律第十五号。以下「改正法」という。）附則別表第一
第百九十条第二号（年末調整） 別表第七の付表 改正法附則別表第五の付表
別表第七 改正法附則別表第五
第二百一条第一項（退職所得に係る源泉徴収税額） 別表第八 改正法附則別表第六
suppl-3491-15/art-3/par-2 · https://japanlaw.org/ja/income-tax-act/suppl-3491-15/art-3/par-2 · https://japanlaw.org/l/340AC0000000033/suppl-3491-15/art-3/par-2
With regard to income tax for 1974, 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) 300,000 yen 275,000 yen
Article 79, paragraphs (1) and (2) (Disability Deduction) 160,000 yen 152,500 yen
240,000 yen 227,500 yen
Article 80, paragraph (1) (Elderly Person Deduction), Article 81, paragraph (1) (Widow Deduction), and Article 82, paragraph (1) (Working Student Deduction) 160,000 yen 152,500 yen
Article 83, paragraph (1) (Spousal Deduction) 240,000 yen 232,500 yen
Article 84, paragraph (1) (Deduction for Dependents) 240,000 yen 220,000 yen (or 225,000 yen for one of those dependents, if the Resident has no spouse and has a dependent other than an elderly dependent)
Article 84, paragraph (2) 280,000 yen 257,500 yen
Article 86, paragraph (1) (Basic Personal Exemption) 240,000 yen 232,500 yen
Article 90, paragraph (2) (Averaging Taxation on Fluctuating Income and Ad Hoc Income) 2,000,000 yen or less less than 2,000,000 yen
Appended Table II Appended Table I of the Supplementary Provisions of the Act Partially Amending the Income Tax Act and the Act on Reduction or Release, Deferment of Collection and Other Measures Related to Tax Imposed on Disaster Victims (Act No. 15 of 1974; hereinafter referred to as "the Amending Act")
Article 190, item (ii) (Year-End Adjustment) the attached table to Appended Table VII the attached table to Appended Table V of the Supplementary Provisions of the Amending Act
Appended Table VII Appended Table V of the Supplementary Provisions of the Amending Act
Article 201, paragraph (1) (Amount of Tax Withheld from Retirement Income) Appended Table VIII Appended Table VI of the Supplementary Provisions of the Amending Act
machine translation, not official
**第三項** 昭和四十九年分の課税総所得金額、課税退職所得金額若しくは課税山林所得金額に係る所得税の額又は新法第九十条第一項第一号に掲げる税額は、次の各号に掲げる税額の区分に応じ当該各号に掲げる税額によるものとする。
suppl-3491-15/art-3/par-3 · https://japanlaw.org/ja/income-tax-act/suppl-3491-15/art-3/par-3 · https://japanlaw.org/l/340AC0000000033/suppl-3491-15/art-3/par-3
The amount of income tax on taxable gross income, taxable retirement income or taxable timber income for 1974, or the amount of tax set forth in Article 90, paragraph (1), item (i) of the New Act, is to be the amount of tax set forth in each of the following items according to the category of tax set forth in that item:
machine translation, not official
**一** 課税総所得金額又は課税退職所得金額に係る所得税の額 当該課税総所得金額又は課税退職所得金額に応じ附則別表第一に定める税額
suppl-3491-15/art-3/par-3/item-1 · https://japanlaw.org/ja/income-tax-act/suppl-3491-15/art-3/par-3/item-1 · https://japanlaw.org/l/340AC0000000033/suppl-3491-15/art-3/par-3/item-1
the amount of income tax on taxable gross income or taxable retirement income: the amount of tax specified in Appended Table I of the Supplementary Provisions according to that taxable gross income or taxable retirement income;
machine translation, not official
**二** 課税山林所得金額に係る所得税の額 当該課税山林所得金額に応じ附則別表第二に定める税額
suppl-3491-15/art-3/par-3/item-2 · https://japanlaw.org/ja/income-tax-act/suppl-3491-15/art-3/par-3/item-2 · https://japanlaw.org/l/340AC0000000033/suppl-3491-15/art-3/par-3/item-2
the amount of income tax on taxable timber income: the amount of tax specified in Appended Table II of the Supplementary Provisions according to that taxable timber income;
machine translation, not official
**三** 新法第九十条第一項第一号に掲げる税額 同号に規定する調整所得金額に応じ附則別表第一に定める税額
suppl-3491-15/art-3/par-3/item-3 · https://japanlaw.org/ja/income-tax-act/suppl-3491-15/art-3/par-3/item-3 · https://japanlaw.org/l/340AC0000000033/suppl-3491-15/art-3/par-3/item-3
the amount of tax set forth in Article 90, paragraph (1), item (i) of the New Act: the amount of tax specified in Appended Table I of the Supplementary Provisions according to the adjusted income prescribed in that item.
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### 第四条（少額預金の利子所得等の非課税に関する経過措置） — Transitional Measures Concerning Nontaxability of Interest Income from Small Amounts of Deposits
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suppl-3491-15/art-4 · https://japanlaw.org/ja/income-tax-act/suppl-3491-15/art-4 · https://japanlaw.org/l/340AC0000000033/suppl-3491-15/art-4
**第一項** 新法第十条（少額預金の利子所得等の非課税）の規定は、この法律の施行の日（以下「施行日」という。）以後に預入し、信託し、又は購入する同条第一項に規定する預貯金、合同運用信託又は有価証券について適用する。
suppl-3491-15/art-4/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-3491-15/art-4/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3491-15/art-4/par-1
The provisions of Article 10 (Nontaxability of Interest Income from Small Amounts of Deposits) of the New Act apply to Deposits and Savings, Jointly Managed Trusts or Securities prescribed in paragraph (1) of that Article that are deposited, placed in trust or purchased on or after the date on which this Act comes into effect (hereinafter referred to as "the Effective Date").
machine translation, not official
**第二項** 国内に住所を有する個人が、施行日前に預入し、信託し、又は購入した第一条の規定による改正前の所得税法（以下「旧法」という。）第十条第一項に規定する預貯金、合同運用信託又は有価証券で同日において同条に規定する要件を満たすものを有する場合には、当該預貯金、合同運用信託又は有価証券については、その者が同日において新法第十条の要件に従つて預入し、信託し、又は購入したものとみなして、同条の規定を適用する。
suppl-3491-15/art-4/par-2 · https://japanlaw.org/ja/income-tax-act/suppl-3491-15/art-4/par-2 · https://japanlaw.org/l/340AC0000000033/suppl-3491-15/art-4/par-2
If an individual domiciled in Japan holds Deposits and Savings, Jointly Managed Trusts or Securities prescribed in Article 10, paragraph (1) of the Income Tax Act prior to the amendment by the provisions of Article 1 (hereinafter referred to as "the Former Act") which the individual deposited, placed in trust or purchased before the Effective Date and which satisfy the requirements prescribed in that Article as of that date, those Deposits and Savings, Jointly Managed Trusts or Securities are deemed to have been deposited, placed in trust or purchased by the individual on that date in accordance with the requirements of Article 10 of the New Act, and the provisions of that Article apply to them.
machine translation, not official
**第三項** 前項に規定する個人が、施行日において新法第十条第一項に規定する預貯金、合同運用信託又は有価証券で昭和四十八年十二月一日から施行日の前日までの間に同項に規定する金融機関の営業所等において預入し、信託し、又は購入したもの（前項の規定の適用を受けるものを除く。以下この条において「旧預貯金等」という。）を有する場合において、当該旧預貯金等に係る利子又は収益の分配（施行日以後に支払を受けるべきものに限る。）につき同日以後最初に支払を受ける日（その日が昭和四十九年十二月三十一日後である場合には、同日とし、施行日以後これらの日前に当該金融機関の営業所等において新法第十条第一項に規定する預貯金、合同運用信託又は有価証券で同項の規定の適用を受けようとするものを預入し、信託し、又は購入する場合には、その最初に預入し、信託し、又は購入する日とする。）までに、同条第三項に規定する非課税貯蓄申告書又は同条第四項に規定する申告書を当該金融機関の営業所等を経由してこれらの規定に規定する税務署長に、当該旧預貯金等に係る同条第一項に規定する非課税貯蓄申込書を当該金融機関の営業所等に、それぞれ提出したとき（当該旧預貯金等が同項第二号に規定する無記名の受益証券に係る貸付信託又は同項第三号に規定する有価証券である場合には、その提出の際これらの規定に規定する保管の委託又は登録がされるときに限る。）は、当該利子又は収益の分配については、当該旧預貯金等は施行日に当該金融機関の営業所等において預入し、信託し、又は購入したものと、これらの申告書及び申込書は同日に提出されたものと、当該保管の委託又は登録は同日に行われたものと、それぞれみなして同条の規定を適用する。
suppl-3491-15/art-4/par-3 · https://japanlaw.org/ja/income-tax-act/suppl-3491-15/art-4/par-3 · https://japanlaw.org/l/340AC0000000033/suppl-3491-15/art-4/par-3
If an individual prescribed in the preceding paragraph holds, on the Effective Date, Deposits and Savings, Jointly Managed Trusts or Securities prescribed in Article 10, paragraph (1) of the New Act which the individual deposited, placed in trust or purchased at the business office of a financial institution or other such place prescribed in that paragraph during the period from December 1, 1973 to the day before the Effective Date (excluding those to which the provisions of the preceding paragraph apply; hereinafter referred to as "former Deposits and Savings" in this Article), and the individual has submitted, by the day on which the individual first receives payment on or after the Effective Date of interest or distributions of proceeds on those former Deposits and Savings (limited to those to be received on or after the Effective Date) (or by December 31, 1974, if that day is after December 31, 1974, or, if on or after the Effective Date and before either of those days the individual deposits, places in trust or purchases at the business office of that financial institution or other such place Deposits and Savings, Jointly Managed Trusts or Securities prescribed in Article 10, paragraph (1) of the New Act to which the individual seeks to have that paragraph applied, by the day on which the individual first deposits, places in trust or purchases them), a statement of tax-exempt savings prescribed in paragraph (3) of that Article or a statement prescribed in paragraph (4) of that Article to the district director prescribed in those provisions via the business office of that financial institution or other such place, and an application to exempt savings from taxation prescribed in paragraph (1) of that Article concerning those former Deposits and Savings to the business office of that financial institution or other such place (if those former Deposits and Savings are a Loan Trust relating to bearer beneficiary certificates prescribed in item (ii) of that paragraph or Securities prescribed in item (iii) of that paragraph, limited to cases in which the entrustment for custody or the registration prescribed in those provisions is made at the time of that submission), then, with regard to that interest or those distributions of proceeds, those former Deposits and Savings are deemed to have been deposited, placed in trust or purchased at the business office of that financial institution or other such place on the Effective Date, those statements and that application are deemed to have been submitted on that date, and that entrustment for custody or registration is deemed to have been made on that date, and the provisions of that Article apply.
machine translation, not official
**第四項** 前項に定めるもののほか、旧預貯金等に係る新法第十条の規定の適用に関し必要な事項は、政令で定める。
suppl-3491-15/art-4/par-4 · https://japanlaw.org/ja/income-tax-act/suppl-3491-15/art-4/par-4 · https://japanlaw.org/l/340AC0000000033/suppl-3491-15/art-4/par-4
Beyond what is provided for in the preceding paragraph, necessary matters concerning the application of the provisions of Article 10 of the New Act to former Deposits and Savings are specified by Cabinet Order.
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### 第五条（青色申告の承認の申請等に係る経過措置） — Transitional Measures Concerning Applications for Approval to File a Blue Return
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suppl-3491-15/art-5 · https://japanlaw.org/ja/income-tax-act/suppl-3491-15/art-5 · https://japanlaw.org/l/340AC0000000033/suppl-3491-15/art-5
**第一項** 新法第五十七条第二項（事業に専従する親族がある場合の必要経費の特例等）及び第百四十四条（青色申告の承認の申請）（新法第百六十六条（非居住者に対する準用）において準用する場合を含む。）の規定（これらの規定に規定する事業又は業務を開始した場合に係る部分に限る。）は、施行日以後に当該事業又は業務を開始する場合について適用し、同日前に当該事業又は業務を開始した場合については、なお従前の例による。
suppl-3491-15/art-5/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-3491-15/art-5/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3491-15/art-5/par-1
The provisions of Article 57, paragraph (2) (Special Provisions on Necessary Expenses If Relatives Work Exclusively for a Resident) and Article 144 (Application for Approval to File a Blue Return) of the New Act (including as applied mutatis mutandis pursuant to Article 166 (Application Mutatis Mutandis to Nonresidents) of the New Act) (limited to the parts concerning cases in which the business or operations prescribed in those provisions are commenced) apply in cases in which such business or operations are commenced on or after the Effective Date, and the provisions then in force continue to govern cases in which such business or operations were commenced before that date.
machine translation, not official
### 第六条（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） — Special Provisions on the Calculation of the Tax Prepayment Calculation Base for Income Tax for 1974
caption: machine translation, not official
suppl-3491-15/art-6 · https://japanlaw.org/ja/income-tax-act/suppl-3491-15/art-6 · https://japanlaw.org/l/340AC0000000033/suppl-3491-15/art-6
**第一項** 居住者の昭和四十九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-3491-15/art-6/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-3491-15/art-6/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3491-15/art-6/par-1
With regard to a Resident's income tax for 1974, 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 cases in which the provisions of the following paragraph apply, the amount calculated by multiplying the amount set forth in item (i) by the rate set forth in item (ii):
machine translation, not official
**一** その者の昭和四十八年分の課税総所得金額に係る所得税の額（当該課税総所得金額の計算の基礎となつた各種所得の金額のうちに譲渡所得の金額、一時所得の金額、雑所得の金額又は雑所得に該当しない臨時所得の金額があつた場合には、旧法第百四条第一項第一号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第二条の規定による改正前の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-3491-15/art-6/par-1/item-1 · https://japanlaw.org/ja/income-tax-act/suppl-3491-15/art-6/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/suppl-3491-15/art-6/par-1/item-1
the amount obtained by deducting, from the amount of income tax on the person's taxable gross income for 1973 (if the Income in Each Class that served as the basis for calculating that taxable gross income included capital gains, occasional income, miscellaneous income or Ad Hoc Income not falling under miscellaneous income, the amount calculated by deeming those amounts not to have existed in accordance with the provisions of the Cabinet Order under Article 104, paragraph (1), item (i) of the Former Act, and, if the provisions of Article 2 (Reduction of or Exemption from Income Tax) of the Act on Reduction or Release, Deferment of Collection and Other Measures Related to Tax Imposed on Disaster Victims prior to the amendment by the provisions of Article 2 applied to income tax for that year, the amount calculated as if the provisions of that Article had not applied), the amount of income tax that was or should have been collected through withholding from Each Class of Income concerned (excluding the amount relating to occasional income, miscellaneous income and Ad Hoc Income not falling under 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（昭和四十八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三により求めた率
suppl-3491-15/art-6/par-1/item-2 · https://japanlaw.org/ja/income-tax-act/suppl-3491-15/art-6/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/suppl-3491-15/art-6/par-1/item-2
the rate found using Appended Table III of the Supplementary Provisions according to the taxable gross income that served as the basis for calculating the amount set forth in the preceding item (if the provisions of Article 90, paragraph (1) (Averaging Taxation on Fluctuating Income and Ad Hoc Income) of the Former Act applied to income tax for 1973, the adjusted income prescribed in item (i) of that paragraph, and, if the Income in Each Class that served as the basis for calculating the taxable gross income for that year included capital gains, occasional income, miscellaneous income or Ad Hoc Income not falling under miscellaneous income, the amount calculated by deeming those amounts not to have existed in accordance with the provisions of the Cabinet Order under Article 104, paragraph (1), item (i) of the Former Act; hereinafter referred to as "taxable aggregate income and similar amount" through the following paragraph) and to whether there were any relatives employed only by the taxpayer as prescribed in Article 57, paragraph (3) (Special Provisions on Necessary Expenses If Relatives Work Exclusively for a Resident) of the Former Act, a Claimable Spouse and dependents that served as the basis for calculating that taxable aggregate income and similar amount, and their number.
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**第二項** 昭和四十八年分の課税総所得金額等が三千万円以上である居住者の昭和四十九年分の所得税に係る予定納税基準額は、その者の前項第一号に掲げる金額から百五十万円を控除した金額によるものとする。
suppl-3491-15/art-6/par-2 · https://japanlaw.org/ja/income-tax-act/suppl-3491-15/art-6/par-2 · https://japanlaw.org/l/340AC0000000033/suppl-3491-15/art-6/par-2
The tax prepayment calculation base for income tax for 1974 of a Resident whose taxable aggregate income and similar amount for 1973 is 30,000,000 yen or more is to be the amount obtained by deducting 1,500,000 yen from the amount set forth in item (i) of the preceding paragraph for that Resident.
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**第三項** 昭和四十八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四十九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-3491-15/art-6/par-3 · https://japanlaw.org/ja/income-tax-act/suppl-3491-15/art-6/par-3 · https://japanlaw.org/l/340AC0000000033/suppl-3491-15/art-6/par-3
The calculation of the tax prepayment calculation base for 1974 in cases in which the provisions of Article 97, paragraph (1) (Amount of Tax Where There Are Household Members Subject to Aggregation) of the Former Act applied to income tax for 1973 is specified by Cabinet Order.
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**第四項** 非居住者の昭和四十九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-3491-15/art-6/par-4 · https://japanlaw.org/ja/income-tax-act/suppl-3491-15/art-6/par-4 · https://japanlaw.org/l/340AC0000000033/suppl-3491-15/art-6/par-4
The tax prepayment calculation base for income tax for 1974 of a Nonresident is to be the amount calculated in accordance with the provisions of the preceding three paragraphs.
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### 第七条（昭和五十年分の純損失の繰戻しによる還付に係る特例） — Special Provisions on Refunds Based on Carryback of Net Loss for 1975
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suppl-3491-15/art-7 · https://japanlaw.org/ja/income-tax-act/suppl-3491-15/art-7 · https://japanlaw.org/l/340AC0000000033/suppl-3491-15/art-7
**第一項** 昭和五十年において純損失の金額がある場合における新法第百四十条第一項（純損失の繰戻しによる還付の請求）又は第百四十一条第一項（相続人等の純損失の繰戻しによる還付の請求）（これらの規定を新法第百六十六条（非居住者に対する準用）において準用する場合を含む。）の規定の適用については、これらの規定による還付金の計算の基礎となる所得税の額は、附則第三条第三項（昭和四十九年分の所得税の所得控除等及び税額の計算に係る特例）の規定（同条第二項の規定により読み替えられた新法第九十条第二項（変動所得及び臨時所得の平均課税）の規定を含む。）を適用して計算した所得税の額による。
suppl-3491-15/art-7/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-3491-15/art-7/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3491-15/art-7/par-1
With regard to the application of the provisions of Article 140, paragraph (1) (Claim to Be Issued a Refund Based on Carryback of Net Loss) or Article 141, paragraph (1) (Claim by an Heir to Be Issued a Refund Based on Carryback of Net Loss) of the New Act (including as applied mutatis mutandis pursuant to Article 166 (Application Mutatis Mutandis to Nonresidents) of the New Act) in the case where there is a Net Loss in 1975, the amount of income tax that serves as the basis for calculating a refund under those provisions is to be the amount of income tax calculated by applying the provisions of Article 3, paragraph (3) (Special Provisions on the Calculation of Deductions from Income and Tax Amounts for Income Tax for 1974) of the Supplementary Provisions (including the provisions of Article 90, paragraph (2) (Averaging Taxation on Fluctuating Income and Ad Hoc Income) of the New Act as read by replacing terms pursuant to paragraph (2) of that Article).
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### 第八条（給与所得及び退職所得に係る源泉徴収に関する経過措置） — Transitional Measures Concerning Withholding on Salary Income and Retirement Income
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suppl-3491-15/art-8 · https://japanlaw.org/ja/income-tax-act/suppl-3491-15/art-8 · https://japanlaw.org/l/340AC0000000033/suppl-3491-15/art-8
**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-3491-15/art-8/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-3491-15/art-8/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3491-15/art-8/par-1
The provisions of Part IV, Chapter II, Section 1 (Obligation to Withhold Taxes from Salary Income and Amount of Tax Withheld) of the New Act and Appended Tables IV through VI of the New Act apply to salary or other wages payable on or after the Effective Date, and the provisions then in force continue to govern salary or other wages payable before that date.
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**第二項** 附則第三条第二項（昭和四十九年分の所得税の所得控除等及び税額の計算に係る特例）の規定により読み替えられた新法第百九十条（年末調整）の規定並びに附則別表第五及び同表の付表は、昭和四十九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-3491-15/art-8/par-2 · https://japanlaw.org/ja/income-tax-act/suppl-3491-15/art-8/par-2 · https://japanlaw.org/l/340AC0000000033/suppl-3491-15/art-8/par-2
The provisions of Article 190 (Year-End Adjustment) of the New Act as read by replacing terms pursuant to Article 3, paragraph (2) (Special Provisions on the Calculation of Deductions from Income and Tax Amounts for Income Tax for 1974) of the Supplementary Provisions, and Appended Table V of the Supplementary Provisions and the attached table to that Table, apply in cases in which the last payment of salary or other wages payable during 1974 is made on or after the Effective Date, and the provisions then in force continue to govern cases in which that last payment is made before the Effective Date.
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**第三項** 附則第三条第二項の規定により読み替えられた新法第二百一条（退職所得に係る源泉徴収税額）の規定並びに附則別表第六及び新法別表第八の付表は、昭和四十九年中に支払うべき新法第百九十九条（退職所得に係る源泉徴収義務）に規定する退職手当等（以下「退職手当等」という。）で施行日以後に支払われるものについて適用し、同年中に支払うべき退職手当等で同日前に支払われたものについては、なお従前の例による。
suppl-3491-15/art-8/par-3 · https://japanlaw.org/ja/income-tax-act/suppl-3491-15/art-8/par-3 · https://japanlaw.org/l/340AC0000000033/suppl-3491-15/art-8/par-3
The provisions of Article 201 (Tax Withheld from Retirement Income) of the New Act as read by replacing terms pursuant to Article 3, paragraph (2) of the Supplementary Provisions, and Appended Table VI of the Supplementary Provisions and the attached table to Appended Table VIII of the New Act, apply to severance pay or other such compensation prescribed in Article 199 (Obligation to Withhold Taxes from Retirement Income) of the New Act (hereinafter referred to as "severance pay or other such compensation") which is payable during 1974 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 which was paid before that date.
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### 第九条（施行日前に出国をした者に係る更正の請求） — Requests for Reassessment by Persons Whose Absence From Japan Began Before the Effective Date
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suppl-3491-15/art-9 · https://japanlaw.org/ja/income-tax-act/suppl-3491-15/art-9 · https://japanlaw.org/l/340AC0000000033/suppl-3491-15/art-9
**第一項** 施行日前に昭和四十九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、昭和五十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-3491-15/art-9/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-3491-15/art-9/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3491-15/art-9/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) for income tax for 1974, and a person who, before that date, received a determination under Article 25 (Determination) of the Act on General Rules for National Taxes (Act No. 66 of 1962) for income tax for that year, may, if a change arises in the matters stated in that return or the matters pertaining to that determination (or, if a Reassessment under Article 24 (Reassessment) or Article 26 (Further Reassessment) of that Act was made with respect to those matters before that date, the matters as reassessed) as a result of the application of the provisions of the New Act, file with the district director, by March 31, 1975, a request for Reassessment under Article 23, paragraph (1) (Requests for Reassessment) of the Act on General Rules for National Taxes with respect to the matters in which that change arises.
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**第二項** 前項の更正の請求に基づく国税通則法第二十四条又は第二十六条の規定による更正があつた場合において、新法第百五十九条第二項（更正又は決定による源泉徴収税額等の還付）（新法第百六十八条（非居住者に対する準用）において準用する場合を含む。）の規定による還付金について国税通則法第五十八条第一項（還付加算金）に規定する還付加算金を計算するときは、その計算の基礎となる同項の期間は、施行日からその還付のための支払決定をする日又はその還付金につき同法第五十七条第一項（充当）の規定による充当（以下「充当」という。）をする日（同日前に充当をするのに適することとなつた日がある場合には、その適することとなつた日）までの期間とする。
suppl-3491-15/art-9/par-2 · https://japanlaw.org/ja/income-tax-act/suppl-3491-15/art-9/par-2 · https://japanlaw.org/l/340AC0000000033/suppl-3491-15/art-9/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).
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### 第十条（施行日前に支払われた退職所得に係る源泉徴収税額の還付） — Refund of Tax Withheld on Retirement Income Paid Before the Effective Date
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suppl-3491-15/art-10 · https://japanlaw.org/ja/income-tax-act/suppl-3491-15/art-10 · https://japanlaw.org/l/340AC0000000033/suppl-3491-15/art-10
**第一項** 昭和四十九年中に支払うべき退職手当等で施行日前に支払われたものにつき旧法第百九十九条から第二百二条まで（退職所得に係る源泉徴収）の規定により徴収された所得税の額が、当該退職手当等につき附則第三条第二項（昭和四十九年分の所得税の所得控除等及び税額の計算に係る特例）の規定により読み替えられた新法第二百一条及び新法第二百二条の規定を適用した場合における所得税の額を超えるときは、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、その超える金額の還付を請求することができる。
suppl-3491-15/art-10/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-3491-15/art-10/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3491-15/art-10/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 1974 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, as read by replacing terms pursuant to Article 3, paragraph (2) (Special Provisions on the Calculation of Deductions from Income and Tax Amounts for Income Tax for 1974) of the Supplementary Provisions, 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、その居住者の昭和四十九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われたものとみなす。
suppl-3491-15/art-10/par-2 · https://japanlaw.org/ja/income-tax-act/suppl-3491-15/art-10/par-2 · https://japanlaw.org/l/340AC0000000033/suppl-3491-15/art-10/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 1974, 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-3491-15/art-10/par-3 · https://japanlaw.org/ja/income-tax-act/suppl-3491-15/art-10/par-3 · https://japanlaw.org/l/340AC0000000033/suppl-3491-15/art-10/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).
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## 附則別表第一（昭和４９年分の所得税の簡易税額表）
suppl-3491-15/appdx-1 · https://japanlaw.org/ja/income-tax-act/suppl-3491-15/appdx-1 · https://japanlaw.org/l/340AC0000000033/suppl-3491-15/appdx-1
（一）
課税総所得金額、調整所得金額又は課税退職所得金額（イ） 税額（ロ） （ロ）の（イ）に対する割合 課税総所得金額、調整所得金額又は課税退職所得金額（イ） 税額（ロ） （ロ）の（イ）に対する割合 課税総所得金額、調整所得金額又は課税退職所得金額（イ） 税額（ロ） （ロ）の（イ）に対する割合
以上 未満 以上 未満 以上 未満
円 円 円 ％ 円 円 円 ％ 円 円 円 ％
１，０００円未満 ０ ０ ５０，０００ ５１，０００ ５，０００ １０ １３７，０００ １３９，０００ １３，７００ １０
１，０００ ２，０００ １００ １０ ５１，０００ ５２，０００ ５，１００ １０ １３９，０００ １４１，０００ １３，９００ １０
２，０００ ３，０００ ２００ １０ ５２，０００ ５３，０００ ５，２００ １０ １４１，０００ １４３，０００ １４，１００ １０
３，０００ ４，０００ ３００ １０ ５３，０００ ５４，０００ ５，３００ １０ １４３，０００ １４５，０００ １４，３００ １０
４，０００ ５，０００ ４００ １０ ５４，０００ ５５，０００ ５，４００ １０ １４５，０００ １４７，０００ １４，５００ １０
５，０００ ６，０００ ５００ １０ ５５，０００ ５６，０００ ５，５００ １０ １４７，０００ １４９，０００ １４，７００ １０
６，０００ ７，０００ ６００ １０ ５６，０００ ５７，０００ ５，６００ １０ １４９，０００ １５１，０００ １４，９００ １０
７，０００ ８，０００ ７００ １０ ５７，０００ ５８，０００ ５，７００ １０ １５１，０００ １５３，０００ １５，１００ １０
８，０００ ９，０００ ８００ １０ ５８，０００ ５９，０００ ５，８００ １０ １５３，０００ １５５，０００ １５，３００ １０
９，０００ １０，０００ ９００ １０ ５９，０００ ６０，０００ ５，９００ １０ １５５，０００ １５７，０００ １５，５００ １０
１０，０００ １１，０００ １，０００ １０ ６０，０００ ６１，０００ ６，０００ １０ １５７，０００ １５９，０００ １５，７００ １０
１１，０００ １２，０００ １，１００ １０ ６１，０００ ６２，０００ ６，１００ １０ １５９，０００ １６１，０００ １５，９００ １０
１２，０００ １３，０００ １，２００ １０ ６２，０００ ６３，０００ ６，２００ １０ １６１，０００ １６３，０００ １６，１００ １０
１３，０００ １４，０００ １，３００ １０ ６３，０００ ６５，０００ ６，３００ １０ １６３，０００ １６５，０００ １６，３００ １０
１４，０００ １５，０００ １，４００ １０ ６５，０００ ６７，０００ ６，５００ １０ １６５，０００ １６７，０００ １６，５００ １０
１５，０００ １６，０００ １，５００ １０ ６７，０００ ６９，０００ ６，７００ １０ １６７，０００ １６９，０００ １６，７００ １０
１６，０００ １７，０００ １，６００ １０ ６９，０００ ７１，０００ ６，９００ １０ １６９，０００ １７１，０００ １６，９００ １０
１７，０００ １８，０００ １，７００ １０ ７１，０００ ７３，０００ ７，１００ １０ １７１，０００ １７３，０００ １７，１００ １０
１８，０００ １９，０００ １，８００ １０ ７３，０００ ７５，０００ ７，３００ １０ １７３，０００ １７５，０００ １７，３００ １０
１９，０００ ２０，０００ １，９００ １０ ７５，０００ ７７，０００ ７，５００ １０ １７５，０００ １７７，０００ １７，５００ １０
２０，０００ ２１，０００ ２，０００ １０ ７７，０００ ７９，０００ ７，７００ １０ １７７，０００ １７９，０００ １７，７００ １０
２１，０００ ２２，０００ ２，１００ １０ ７９，０００ ８１，０００ ７，９００ １０ １７９，０００ １８１，０００ １７，９００ １０
２２，０００ ２３，０００ ２，２００ １０ ８１，０００ ８３，０００ ８，１００ １０ １８１，０００ １８３，０００ １８，１００ １０
２３，０００ ２４，０００ ２，３００ １０ ８３，０００ ８５，０００ ８，３００ １０ １８３，０００ １８５，０００ １８，３００ １０
２４，０００ ２５，０００ ２，４００ １０ ８５，０００ ８７，０００ ８，５００ １０ １８５，０００ １８７，０００ １８，５００ １０
２５，０００ ２６，０００ ２，５００ １０ ８７，０００ ８９，０００ ８，７００ １０ １８７，０００ １８９，０００ １８，７００ １０
２６，０００ ２７，０００ ２，６００ １０ ８９，０００ ９１，０００ ８，９００ １０ １８９，０００ １９１，０００ １８，９００ １０
２７，０００ ２８，０００ ２，７００ １０ ９１，０００ ９３，０００ ９，１００ １０ １９１，０００ １９３，０００ １９，１００ １０
２８，０００ ２９，０００ ２，８００ １０ ９３，０００ ９５，０００ ９，３００ １０ １９３，０００ １９５，０００ １９，３００ １０
２９，０００ ３０，０００ ２，９００ １０ ９５，０００ ９７，０００ ９，５００ １０ １９５，０００ １９８，０００ １９，５００ １０
３０，０００ ３１，０００ ３，０００ １０ ９７，０００ ９９，０００ ９，７００ １０ １９８，０００ ２０１，０００ １９，８００ １０
３１，０００ ３２，０００ ３，１００ １０ ９９，０００ １０１，０００ ９，９００ １０ ２０１，０００ ２０４，０００ ２０，１００ １０
３２，０００ ３３，０００ ３，２００ １０ １０１，０００ １０３，０００ １０，１００ １０ ２０４，０００ ２０７，０００ ２０，４００ １０
３３，０００ ３４，０００ ３，３００ １０ １０３，０００ １０５，０００ １０，３００ １０ ２０７，０００ ２１０，０００ ２０，７００ １０
３４，０００ ３５，０００ ３，４００ １０ １０５，０００ １０７，０００ １０，５００ １０ ２１０，０００ ２１３，０００ ２１，０００ １０
３５，０００ ３６，０００ ３，５００ １０ １０７，０００ １０９，０００ １０，７００ １０ ２１３，０００ ２１６，０００ ２１，３００ １０
３６，０００ ３７，０００ ３，６００ １０ １０９，０００ １１１，０００ １０，９００ １０ ２１６，０００ ２１９，０００ ２１，６００ １０
３７，０００ ３８，０００ ３，７００ １０ １１１，０００ １１３，０００ １１，１００ １０ ２１９，０００ ２２２，０００ ２１，９００ １０
３８，０００ ３９，０００ ３，８００ １０ １１３，０００ １１５，０００ １１，３００ １０ ２２２，０００ ２２５，０００ ２２，２００ １０
３９，０００ ４０，０００ ３，９００ １０ １１５，０００ １１７，０００ １１，５００ １０ ２２５，０００ ２２８，０００ ２２，５００ １０
４０，０００ ４１，０００ ４，０００ １０ １１７，０００ １１９，０００ １１，７００ １０ ２２８，０００ ２３１，０００ ２２，８００ １０
４１，０００ ４２，０００ ４，１００ １０ １１９，０００ １２１，０００ １１，９００ １０ ２３１，０００ ２３４，０００ ２３，１００ １０
４２，０００ ４３，０００ ４，２００ １０ １２１，０００ １２３，０００ １２，１００ １０ ２３４，０００ ２３７，０００ ２３，４００ １０
４３，０００ ４４，０００ ４，３００ １０ １２３，０００ １２５，０００ １２，３００ １０ ２３７，０００ ２４０，０００ ２３，７００ １０
４４，０００ ４５，０００ ４，４００ １０ １２５，０００ １２７，０００ １２，５００ １０ ２４０，０００ ２４３，０００ ２４，０００ １０
４５，０００ ４６，０００ ４，５００ １０ １２７，０００ １２９，０００ １２，７００ １０ ２４３，０００ ２４６，０００ ２４，３００ １０
４６，０００ ４７，０００ ４，６００ １０ １２９，０００ １３１，０００ １２，９００ １０ ２４６，０００ ２４９，０００ ２４，６００ １０
４７，０００ ４８，０００ ４，７００ １０ １３１，０００ １３３，０００ １３，１００ １０ ２４９，０００ ２５２，０００ ２４，９００ １０
４８，０００ ４９，０００ ４，８００ １０ １３３，０００ １３５，０００ １３，３００ １０ ２５２，０００ ２５５，０００ ２５，２００ １０
４９，０００ ５０，０００ ４，９００ １０ １３５，０００ １３７，０００ １３，５００ １０ ２５５，０００ ２５８，０００ ２５，５００ １０
（二）
課税総所得金額、調整所得金額又は課税退職所得金額（イ） 税額（ロ） （ロ）の（イ）に対する割合 課税総所得金額、調整所得金額又は課税退職所得金額（イ） 税額（ロ） （ロ）の（イ）に対する割合 課税総所得金額、調整所得金額又は課税退職所得金額（イ） 税額（ロ） （ロ）の（イ）に対する割合
以上 未満 以上 未満 以上 未満
円 円 円 ％ 円 円 円 ％ 円 円 円 ％
２５８，０００ ２６１，０００ ２５，８００ １０ ４１４，０００ ４１８，０００ ４１，４００ １０ ６１４，０００ ６１８，０００ ６２，６００ １０
２６１，０００ ２６４，０００ ２６，１００ １０ ４１８，０００ ４２２，０００ ４１，８００ １０ ６１８，０００ ６２２，０００ ６３，１００ １０
２６４，０００ ２６７，０００ ２６，４００ １０ ４２２，０００ ４２６，０００ ４２，３００ １０ ６２２，０００ ６２６，０００ ６３，６００ １０
２６７，０００ ２７０，０００ ２６，７００ １０ ４２６，０００ ４３０，０００ ４２，７００ １０ ６２６，０００ ６３０，０００ ６４，１００ １０
２７０，０００ ２７３，０００ ２７，０００ １０ ４３０，０００ ４３４，０００ ４３，１００ １０ ６３０，０００ ６３４，０００ ６４，６００ １０
２７３，０００ ２７６，０００ ２７，３００ １０ ４３４，０００ ４３８，０００ ４３，５００ １０ ６３４，０００ ６３８，０００ ６５，０００ １０
２７６，０００ ２７９，０００ ２７，６００ １０ ４３８，０００ ４４２，０００ ４３，９００ １０ ６３８，０００ ６４２，０００ ６５，５００ １０
２７９，０００ ２８２，０００ ２７，９００ １０ ４４２，０００ ４４６，０００ ４４，４００ １０ ６４２，０００ ６４６，０００ ６６，０００ １０
２８２，０００ ２８５，０００ ２８，２００ １０ ４４６，０００ ４５０，０００ ４４，８００ １０ ６４６，０００ ６５０，０００ ６６，５００ １０
２８５，０００ ２８８，０００ ２８，５００ １０ ４５０，０００ ４５４，０００ ４５，２００ １０ ６５０，０００ ６５５，０００ ６７，０００ １０
２８８，０００ ２９１，０００ ２８，８００ １０ ４５４，０００ ４５８，０００ ４５，６００ １０ ６５５，０００ ６６０，０００ ６７，６００ １０
２９１，０００ ２９４，０００ ２９，１００ １０ ４５８，０００ ４６２，０００ ４６，０００ １０ ６６０，０００ ６６５，０００ ６８，２００ １０
２９４，０００ ２９７，０００ ２９，４００ １０ ４６２，０００ ４６６，０００ ４６，５００ １０ ６６５，０００ ６７０，０００ ６８，８００ １０
２９７，０００ ３００，０００ ２９，７００ １０ ４６６，０００ ４７０，０００ ４６，９００ １０ ６７０，０００ ６７５，０００ ６９，４００ １０
３００，０００ ３０３，０００ ３０，０００ １０ ４７０，０００ ４７４，０００ ４７，３００ １０ ６７５，０００ ６８０，０００ ７０，０００ １０
３０３，０００ ３０６，０００ ３０，３００ １０ ４７４，０００ ４７８，０００ ４７，７００ １０ ６８０，０００ ６８５，０００ ７０，６００ １０
３０６，０００ ３０９，０００ ３０，６００ １０ ４７８，０００ ４８２，０００ ４８，１００ １０ ６８５，０００ ６９０，０００ ７１，２００ １０
３０９，０００ ３１２，０００ ３０，９００ １０ ４８２，０００ ４８６，０００ ４８，６００ １０ ６９０，０００ ６９５，０００ ７１，８００ １０
３１２，０００ ３１５，０００ ３１，２００ １０ ４８６，０００ ４９０，０００ ４９，０００ １０ ６９５，０００ ７００，０００ ７２，４００ １０
３１５，０００ ３１８，０００ ３１，５００ １０ ４９０，０００ ４９４，０００ ４９，４００ １０ ７００，０００ ７０５，０００ ７３，０００ １０
３１８，０００ ３２１，０００ ３１，８００ １０ ４９４，０００ ４９８，０００ ４９，８００ １０ ７０５，０００ ７１０，０００ ７３，６００ １０
３２１，０００ ３２４，０００ ３２，１００ １０ ４９８，０００ ５０２，０００ ５０，２００ １０ ７１０，０００ ７１５，０００ ７４，２００ １０
３２４，０００ ３２７，０００ ３２，４００ １０ ５０２，０００ ５０６，０００ ５０，７００ １０ ７１５，０００ ７２０，０００ ７４，８００ １０
３２７，０００ ３３０，０００ ３２，７００ １０ ５０６，０００ ５１０，０００ ５１，１００ １０ ７２０，０００ ７２５，０００ ７５，４００ １０
３３０，０００ ３３３，０００ ３３，０００ １０ ５１０，０００ ５１４，０００ ５１，５００ １０ ７２５，０００ ７３０，０００ ７６，０００ １０
３３３，０００ ３３６，０００ ３３，３００ １０ ５１４，０００ ５１８，０００ ５１，９００ １０ ７３０，０００ ７３５，０００ ７６，６００ １０
３３６，０００ ３３９，０００ ３３，６００ １０ ５１８，０００ ５２２，０００ ５２，３００ １０ ７３５，０００ ７４０，０００ ７７，２００ １０
３３９，０００ ３４２，０００ ３３，９００ １０ ５２２，０００ ５２６，０００ ５２，８００ １０ ７４０，０００ ７４５，０００ ７７，８００ １０
３４２，０００ ３４５，０００ ３４，２００ １０ ５２６，０００ ５３０，０００ ５３，２００ １０ ７４５，０００ ７５０，０００ ７８，４００ １０
３４５，０００ ３４８，０００ ３４，５００ １０ ５３０，０００ ５３４，０００ ５３，６００ １０ ７５０，０００ ７５５，０００ ７９，０００ １０
３４８，０００ ３５１，０００ ３４，８００ １０ ５３４，０００ ５３８，０００ ５４，０００ １０ ７５５，０００ ７６０，０００ ７９，６００ １０
３５１，０００ ３５４，０００ ３５，１００ １０ ５３８，０００ ５４２，０００ ５４，４００ １０ ７６０，０００ ７６５，０００ ８０，２００ １０
３５４，０００ ３５７，０００ ３５，４００ １０ ５４２，０００ ５４６，０００ ５４，９００ １０ ７６５，０００ ７７０，０００ ８０，８００ １０
３５７，０００ ３６０，０００ ３５，７００ １０ ５４６，０００ ５５０，０００ ５５，３００ １０ ７７０，０００ ７７５，０００ ８１，４００ １０
３６０，０００ ３６３，０００ ３６，０００ １０ ５５０，０００ ５５４，０００ ５５，７００ １０ ７７５，０００ ７８０，０００ ８２，０００ １０
３６３，０００ ３６６，０００ ３６，３００ １０ ５５４，０００ ５５８，０００ ５６，１００ １０ ７８０，０００ ７８５，０００ ８２，６００ １０
３６６，０００ ３６９，０００ ３６，６００ １０ ５５８，０００ ５６２，０００ ５６，５００ １０ ７８５，０００ ７９０，０００ ８３，２００ １０
３６９，０００ ３７２，０００ ３６，９００ １０ ５６２，０００ ５６６，０００ ５７，０００ １０ ７９０，０００ ７９５，０００ ８３，８００ １０
３７２，０００ ３７５，０００ ３７，２００ １０ ５６６，０００ ５７０，０００ ５７，４００ １０ ７９５，０００ ８００，０００ ８４，４００ １０
３７５，０００ ３７８，０００ ３７，５００ １０ ５７０，０００ ５７４，０００ ５７，８００ １０ ８００，０００ ８０５，０００ ８５，０００ １０
３７８，０００ ３８１，０００ ３７，８００ １０ ５７４，０００ ５７８，０００ ５８，２００ １０ ８０５，０００ ８１０，０００ ８５，６００ １０
３８１，０００ ３８４，０００ ３８，１００ １０ ５７８，０００ ５８２，０００ ５８，６００ １０ ８１０，０００ ８１５，０００ ８６，２００ １０
３８４，０００ ３８７，０００ ３８，４００ １０ ５８２，０００ ５８６，０００ ５９，１００ １０ ８１５，０００ ８２０，０００ ８６，８００ １０
３８７，０００ ３９０，０００ ３８，７００ １０ ５８６，０００ ５９０，０００ ５９，５００ １０ ８２０，０００ ８２５，０００ ８７，５００ １０
３９０，０００ ３９４，０００ ３９，０００ １０ ５９０，０００ ５９４，０００ ５９，９００ １０ ８２５，０００ ８３０，０００ ８８，１００ １０
３９４，０００ ３９８，０００ ３９，４００ １０ ５９４，０００ ５９８，０００ ６０，３００ １０ ８３０，０００ ８３５，０００ ８８，７００ １０
３９８，０００ ４０２，０００ ３９，８００ １０ ５９８，０００ ６０２，０００ ６０，７００ １０ ８３５，０００ ８４０，０００ ８９，３００ １０
４０２，０００ ４０６，０００ ４０，２００ １０ ６０２，０００ ６０６，０００ ６１，２００ １０ ８４０，０００ ８４５，０００ ９０，０００ １０
４０６，０００ ４１０，０００ ４０，６００ １０ ６０６，０００ ６１０，０００ ６１，７００ １０ ８４５，０００ ８５０，０００ ９０，６００ １０
４１０，０００ ４１４，０００ ４１，０００ １０ ６１０，０００ ６１４，０００ ６２，２００ １０ ８５０，０００ ８５５，０００ ９１，２００ １０
（三）
課税総所得金額、調整所得金額又は課税退職所得金額（イ） 税額（ロ） （ロ）の（イ）に対する割合 課税総所得金額、調整所得金額又は課税退職所得金額（イ） 税額（ロ） （ロ）の（イ）に対する割合 課税総所得金額、調整所得金額又は課税退職所得金額（イ） 税額（ロ） （ロ）の（イ）に対する割合
以上 未満 以上 未満 以上 未満
円 円 円 ％ 円 円 円 ％ 円 円 円 ％
８５５，０００ ８６０，０００ ９１，８００ １０ １，１０５，０００ １，１１０，０００ １２３，１００ １１ １，３５５，０００ １，３６０，０００ １５７，４００ １１
８６０，０００ ８６５，０００ ９２，５００ １０ １，１１０，０００ １，１１５，０００ １２３，７００ １１ １，３６０，０００ １，３６５，０００ １５８，２００ １１
８６５，０００ ８７０，０００ ９３，１００ １０ １，１１５，０００ １，１２０，０００ １２４，３００ １１ １，３６５，０００ １，３７０，０００ １５８，９００ １１
８７０，０００ ８７５，０００ ９３，７００ １０ １，１２０，０００ １，１２５，０００ １２５，０００ １１ １，３７０，０００ １，３７５，０００ １５９，６００ １１
８７５，０００ ８８０，０００ ９４，３００ １０ １，１２５，０００ １，１３０，０００ １２５，６００ １１ １，３７５，０００ １，３８０，０００ １６０，３００ １１
８８０，０００ ８８５，０００ ９５，０００ １０ １，１３０，０００ １，１３５，０００ １２６，２００ １１ １，３８０，０００ １，３８５，０００ １６１，１００ １１
８８５，０００ ８９０，０００ ９５，６００ １０ １，１３５，０００ １，１４０，０００ １２６，８００ １１ １，３８５，０００ １，３９０，０００ １６１，８００ １１
８９０，０００ ８９５，０００ ９６，２００ １０ １，１４０，０００ １，１４５，０００ １２７，５００ １１ １，３９０，０００ １，３９５，０００ １６２，５００ １１
８９５，０００ ９００，０００ ９６，８００ １０ １，１４５，０００ １，１５０，０００ １２８，１００ １１ １，３９５，０００ １，４００，０００ １６３，２００ １１
９００，０００ ９０５，０００ ９７，５００ １０ １，１５０，０００ １，１５５，０００ １２８，７００ １１ １，４００，０００ １，４０５，０００ １６４，０００ １１
９０５，０００ ９１０，０００ ９８，１００ １０ １，１５５，０００ １，１６０，０００ １２９，３００ １１ １，４０５，０００ １，４１０，０００ １６４，７００ １１
９１０，０００ ９１５，０００ ９８，７００ １０ １，１６０，０００ １，１６５，０００ １３０，０００ １１ １，４１０，０００ １，４１５，０００ １６５，４００ １１
９１５，０００ ９２０，０００ ９９，３００ １０ １，１６５，０００ １，１７０，０００ １３０，６００ １１ １，４１５，０００ １，４２０，０００ １６６，１００ １１
９２０，０００ ９２５，０００ １００，０００ １０ １，１７０，０００ １，１７５，０００ １３１，２００ １１ １，４２０，０００ １，４２５，０００ １６６，９００ １１
９２５，０００ ９３０，０００ １００，６００ １０ １，１７５，０００ １，１８０，０００ １３１，８００ １１ １，４２５，０００ １，４３０，０００ １６７，６００ １１
９３０，０００ ９３５，０００ １０１，２００ １０ １，１８０，０００ １，１８５，０００ １３２，５００ １１ １，４３０，０００ １，４３５，０００ １６８，３００ １１
９３５，０００ ９４０，０００ １０１，８００ １０ １，１８５，０００ １，１９０，０００ １３３，１００ １１ １，４３５，０００ １，４４０，０００ １６９，０００ １１
９４０，０００ ９４５，０００ １０２，５００ １０ １，１９０，０００ １，１９５，０００ １３３，７００ １１ １，４４０，０００ １，４４５，０００ １６９，８００ １１
９４５，０００ ９５０，０００ １０３，１００ １０ １，１９５，０００ １，２００，０００ １３４，３００ １１ １，４４５，０００ １，４５０，０００ １７０，５００ １１
９５０，０００ ９５５，０００ １０３，７００ １０ １，２００，０００ １，２０５，０００ １３５，０００ １１ １，４５０，０００ １，４５５，０００ １７１，２００ １１
９５５，０００ ９６０，０００ １０４，３００ １０ １，２０５，０００ １，２１０，０００ １３５，７００ １１ １，４５５，０００ １，４６０，０００ １７１，９００ １１
９６０，０００ ９６５，０００ １０５，０００ １０ １，２１０，０００ １，２１５，０００ １３６，４００ １１ １，４６０，０００ １，４６５，０００ １７２，７００ １１
９６５，０００ ９７０，０００ １０５，６００ １０ １，２１５，０００ １，２２０，０００ １３７，１００ １１ １，４６５，０００ １，４７０，０００ １７３，４００ １１
９７０，０００ ９７５，０００ １０６，２００ １０ １，２２０，０００ １，２２５，０００ １３７，９００ １１ １，４７０，０００ １，４７５，０００ １７４，１００ １１
９７５，０００ ９８０，０００ １０６，８００ １０ １，２２５，０００ １，２３０，０００ １３８，６００ １１ １，４７５，０００ １，４８０，０００ １７４，８００ １１
９８０，０００ ９８５，０００ １０７，５００ １０ １，２３０，０００ １，２３５，０００ １３９，３００ １１ １，４８０，０００ １，４８５，０００ １７５，６００ １１
９８５，０００ ９９０，０００ １０８，１００ １０ １，２３５，０００ １，２４０，０００ １４０，０００ １１ １，４８５，０００ １，４９０，０００ １７６，３００ １１
９９０，０００ ９９５，０００ １０８，７００ １０ １，２４０，０００ １，２４５，０００ １４０，８００ １１ １，４９０，０００ １，４９５，０００ １７７，０００ １１
９９５，０００ １，０００，０００ １０９，３００ １０ １，２４５，０００ １，２５０，０００ １４１，５００ １１ １，４９５，０００ １，５００，０００ １７７，７００ １１
１，０００，０００ １，００５，０００ １１０，０００ １１ １，２５０，０００ １，２５５，０００ １４２，２００ １１ １，５００，０００ １，５０５，０００ １７８，５００ １１
１，００５，０００ １，０１０，０００ １１０，６００ １１ １，２５５，０００ １，２６０，０００ １４２，９００ １１ １，５０５，０００ １，５１０，０００ １７９，２００ １１
１，０１０，０００ １，０１５，０００ １１１，２００ １１ １，２６０，０００ １，２６５，０００ １４３，７００ １１ １，５１０，０００ １，５１５，０００ １７９，９００ １１
１，０１５，０００ １，０２０，０００ １１１，８００ １１ １，２６５，０００ １，２７０，０００ １４４，４００ １１ １，５１５，０００ １，５２０，０００ １８０，６００ １１
１，０２０，０００ １，０２５，０００ １１２，５００ １１ １，２７０，０００ １，２７５，０００ １４５，１００ １１ １，５２０，０００ １，５２５，０００ １８１，４００ １１
１，０２５，０００ １，０３０，０００ １１３，１００ １１ １，２７５，０００ １，２８０，０００ １４５，８００ １１ １，５２５，０００ １，５３０，０００ １８２，１００ １１
１，０３０，０００ １，０３５，０００ １１３，７００ １１ １，２８０，０００ １，２８５，０００ １４６，６００ １１ １，５３０，０００ １，５３５，０００ １８２，８００ １１
１，０３５，０００ １，０４０，０００ １１４，３００ １１ １，２８５，０００ １，２９０，０００ １４７，３００ １１ １，５３５，０００ １，５４０，０００ １８３，５００ １１
１，０４０，０００ １，０４５，０００ １１５，０００ １１ １，２９０，０００ １，２９５，０００ １４８，０００ １１ １，５４０，０００ １，５４５，０００ １８４，３００ １１
１，０４５，０００ １，０５０，０００ １１５，６００ １１ １，２９５，０００ １，３００，０００ １４８，７００ １１ １，５４５，０００ １，５５０，０００ １８５，０００ １１
１，０５０，０００ １，０５５，０００ １１６，２００ １１ １，３００，０００ １，３０５，０００ １４９，５００ １１ １，５５０，０００ １，５５５，０００ １８５，７００ １１
１，０５５，０００ １，０６０，０００ １１６，８００ １１ １，３０５，０００ １，３１０，０００ １５０，２００ １１ １，５５５，０００ １，５６０，０００ １８６，４００ １１
１，０６０，０００ １，０６５，０００ １１７，５００ １１ １，３１０，０００ １，３１５，０００ １５０，９００ １１ １，５６０，０００ １，５６５，０００ １８７，２００ １２
１，０６５，０００ １，０７０，０００ １１８，１００ １１ １，３１５，０００ １，３２０，０００ １５１，６００ １１ １，５６５，０００ １，５７０，０００ １８７，９００ １２
１，０７０，０００ １，０７５，０００ １１８，７００ １１ １，３２０，０００ １，３２５，０００ １５２，４００ １１ １，５７０，０００ １，５７５，０００ １８８，６００ １２
１，０７５，０００ １，０８０，０００ １１９，３００ １１ １，３２５，０００ １，３３０，０００ １５３，１００ １１ １，５７５，０００ １，５８０，０００ １８９，３００ １２
１，０８０，０００ １，０８５，０００ １２０，０００ １１ １，３３０，０００ １，３３５，０００ １５３，８００ １１ １，５８０，０００ １，５８５，０００ １９０，１００ １２
１，０８５，０００ １，０９０，０００ １２０，６００ １１ １，３３５，０００ １，３４０，０００ １５４，５００ １１ １，５８５，０００ １，５９０，０００ １９０，８００ １２
１，０９０，０００ １，０９５，０００ １２１，２００ １１ １，３４０，０００ １，３４５，０００ １５５，３００ １１ １，５９０，０００ １，５９５，０００ １９１，５００ １２
１，０９５，０００ １，１００，０００ １２１，８００ １１ １，３４５，０００ １，３５０，０００ １５６，０００ １１ １，５９５，０００ １，６００，０００ １９２，２００ １２
１，１００，０００ １，１０５，０００ １２２，５００ １１ １，３５０，０００ １，３５５，０００ １５６，７００ １１ １，６００，０００ １，６０５，０００ １９３，０００ １２
（四）
課税総所得金額、調整所得金額又は課税退職所得金額（イ） 税額（ロ） （ロ）の（イ）に対する割合 課税総所得金額、調整所得金額又は課税退職所得金額（イ） 税額（ロ） （ロ）の（イ）に対する割合 課税総所得金額、調整所得金額又は課税退職所得金額（イ） 税額（ロ） （ロ）の（イ）に対する割合
以上 未満 以上 未満 以上 未満
円 円 円 ％ 円 円 円 ％ 円 円 円
１，６０５，０００ １，６１０，０００ １９３，７００ １２ １，８５５，０００ １，８６０，０００ ２３２，０００ １２ ３，２００，０００ ３，８００，０００ （イ）の金額に２２．５％を乗じて算出した金額から２３６，４００円を控除した金額
１，６１０，０００ １，６１５，０００ １９４，５００ １２ １，８６０，０００ １，８６５，０００ ２３２，９００ １２
１，６１５，０００ １，６２０，０００ １９５，２００ １２ １，８６５，０００ １，８７０，０００ ２３３，７００ １２
１，６２０，０００ １，６２５，０００ １９６，０００ １２ １，８７０，０００ １，８７５，０００ ２３４，５００ １２
１，６２５，０００ １，６３０，０００ １９６，７００ １２ １，８７５，０００ １，８８０，０００ ２３５，３００ １２
１，６３０，０００ １，６３５，０００ １９７，５００ １２ １，８８０，０００ １，８８５，０００ ２３６，２００ １２ ３，８００，０００ ４，０００，０００ （イ）の金額に２３．２％を乗じて算出した金額から２６３，０００円を控除した金額
１，６３５，０００ １，６４０，０００ １９８，２００ １２ １，８８５，０００ １，８９０，０００ ２３７，０００ １２
１，６４０，０００ １，６４５，０００ １９９，０００ １２ １，８９０，０００ １，８９５，０００ ２３７，８００ １２
１，６４５，０００ １，６５０，０００ １９９，７００ １２ １，８９５，０００ １，９００，０００ ２３８，６００ １２
１，６５０，０００ １，６５５，０００ ２００，５００ １２ １，９００，０００ １，９０５，０００ ２３９，５００ １２
１，６５５，０００ １，６６０，０００ ２０１，２００ １２ １，９０５，０００ １，９１０，０００ ２４０，３００ １２ ４，０００，０００ ４，４００，０００ （イ）の金額に２５．５％を乗じて算出した金額から３５５，０００円を控除した金額
１，６６０，０００ １，６６５，０００ ２０２，０００ １２ １，９１０，０００ １，９１５，０００ ２４１，１００ １２
１，６６５，０００ １，６７０，０００ ２０２，７００ １２ １，９１５，０００ １，９２０，０００ ２４１，９００ １２
１，６７０，０００ １，６７５，０００ ２０３，５００ １２ １，９２０，０００ １，９２５，０００ ２４２，８００ １２
１，６７５，０００ １，６８０，０００ ２０４，２００ １２ １，９２５，０００ １，９３０，０００ ２４３，６００ １２
１，６８０，０００ １，６８５，０００ ２０５，０００ １２ １，９３０，０００ １，９３５，０００ ２４４，４００ １２ ４，４００，０００ ５，０００，０００ （イ）の金額に２６．５％を乗じて算出した金額から３９９，０００円を控除した金額
１，６８５，０００ １，６９０，０００ ２０５，７００ １２ １，９３５，０００ １，９４０，０００ ２４５，２００ １２
１，６９０，０００ １，６９５，０００ ２０６，５００ １２ １，９４０，０００ １，９４５，０００ ２４６，１００ １２
１，６９５，０００ １，７００，０００ ２０７，２００ １２ １，９４５，０００ １，９５０，０００ ２４６，９００ １２
１，７００，０００ １，７０５，０００ ２０８，０００ １２ １，９５０，０００ １，９５５，０００ ２４７，７００ １２
１，７０５，０００ １，７１０，０００ ２０８，７００ １２ １，９５５，０００ １，９６０，０００ ２４８，５００ １２ ５，０００，０００ ６，０００，０００ （イ）の金額に２９．７％を乗じて算出した金額から５５９，０００円を控除した金額
１，７１０，０００ １，７１５，０００ ２０９，５００ １２ １，９６０，０００ １，９６５，０００ ２４９，４００ １２
１，７１５，０００ １，７２０，０００ ２１０，２００ １２ １，９６５，０００ １，９７０，０００ ２５０，２００ １２
１，７２０，０００ １，７２５，０００ ２１１，０００ １２ １，９７０，０００ １，９７５，０００ ２５１，０００ １２
１，７２５，０００ １，７３０，０００ ２１１，７００ １２ １，９７５，０００ １，９８０，０００ ２５１，８００ １２
１，７３０，０００ １，７３５，０００ ２１２，５００ １２ １，９８０，０００ １，９８５，０００ ２５２，７００ １２ ６，０００，０００ ７，０００，０００ （イ）の金額に３３％を乗じて算出した金額から７５７，０００円を控除した金額
１，７３５，０００ １，７４０，０００ ２１３，２００ １２ １，９８５，０００ １，９９０，０００ ２５３，５００ １２
１，７４０，０００ １，７４５，０００ ２１４，０００ １２ １，９９０，０００ １，９９５，０００ ２５４，３００ １２
１，７４５，０００ １，７５０，０００ ２１４，７００ １２ １，９９５，０００ ２，０００，０００ ２５５，１００ １２
１，７５０，０００ １，７５５，０００ ２１５，５００ １２
１，７５５，０００ １，７６０，０００ ２１６，２００ １２ ２，０００，０００ ２，４００，０００ （イ）の金額に１７．２％を乗じて算出した金額から８８，０００円を控除した金額 ７，０００，０００ ８，０００，０００ （イ）の金額に３７％を乗じて算出した金額から１，０３７，０００円を控除した金額
１，７６０，０００ １，７６５，０００ ２１７，０００ １２
１，７６５，０００ １，７７０，０００ ２１７，７００ １２
１，７７０，０００ １，７７５，０００ ２１８，５００ １２
１，７７５，０００ １，７８０，０００ ２１９，２００ １２
１，７８０，０００ １，７８５，０００ ２２０，０００ １２ ２，４００，０００ ２，６００，０００ （イ）の金額に１８．７％を乗じて算出した金額から１２４，０００円を控除した金額 ８，０００，０００ ９，０００，０００ （イ）の金額に４０％を乗じて算出した金額から１，２７７，０００円を控除した金額
１，７８５，０００ １，７９０，０００ ２２０，７００ １２
１，７９０，０００ １，７９５，０００ ２２１，５００ １２
１，７９５，０００ １，８００，０００ ２２２，２００ １２
１，８００，０００ １，８０５，０００ ２２３，０００ １２
１，８０５，０００ １，８１０，０００ ２２３，８００ １２ ２，６００，０００ ３，０００，０００ （イ）の金額に１９．５％を乗じて算出した金額から１４４，８００円を控除した金額 ９，０００，０００ １０，０００，０００ （イ）の金額に４１％を乗じて算出した金額から１，３６７，０００円を控除した金額
１，８１０，０００ １，８１５，０００ ２２４，６００ １２
１，８１５，０００ １，８２０，０００ ２２５，４００ １２
１，８２０，０００ １，８２５，０００ ２２６，３００ １２
１，８２５，０００ １，８３０，０００ ２２７，１００ １２
１，８３０，０００ １，８３５，０００ ２２７，９００ １２ ３，０００，０００ ３，２００，０００ （イ）の金額に２１．７％を乗じて算出した金額から２１０，８００円を控除した金額 １０，０００，０００ １２，０００，０００ （イ）の金額に４４％を乗じて算出した金額から１，６６７，０００円を控除した金額
１，８３５，０００ １，８４０，０００ ２２８，７００ １２
１，８４０，０００ １，８４５，０００ ２２９，６００ １２
１，８４５，０００ １，８５０，０００ ２３０，４００ １２
１，８５０，０００ １，８５５，０００ ２３１，２００ １２
（五）
課税総所得金額、調整所得金額又は課税退職所得金額（イ） 税額（ロ） （ロ）の（イ）に対する割合 課税総所得金額、調整所得金額又は課税退職所得金額（イ） 税額（ロ） （ロ）の（イ）に対する割合 課税総所得金額、調整所得金額又は課税退職所得金額（イ） 税額（ロ） （ロ）の（イ）に対する割合
以上 未満 以上 未満 以上 未満
円 円 円 円
１２，０００，０００ １５，０００，０００ （イ）の金額に４８．２％を乗じて算出した金額から２，１７１，０００円を控除した金額 ３０，０００，０００ ４０，０００，０００ （イ）の金額に６０％を乗じて算出した金額から４，７６１，０００円を控除した金額 ８０，０００，０００円以上 （イ）の金額に７５％を乗じて算出した金額から１３，７６１，０００円を控除した金額
１５，０００，０００ ２０，０００，０００ （イ）の金額に５１．２％を乗じて算出した金額から２，６２１，０００円を控除した金額 ４０，０００，０００ ６０，０００，０００ （イ）の金額に６５％を乗じて算出した金額から６，７６１，０００円を控除した金額
２０，０００，０００ ３０，０００，０００ （イ）の金額に５６．２％を乗じて算出した金額から３，６２１，０００円を控除した金額 ６０，０００，０００ ８０，０００，０００ （イ）の金額に７０％を乗じて算出した金額から９，７６１，０００円を控除した金額
（注）
この表において「調整所得金額」とは、新法第九十条第一項第一号（変動所得及び臨時所得の平均課税）に規定する調整所得金額をいう。
（備考）
（１） 課税総所得金額、調整所得金額又は課税退職所得金額に係る税額を求めるには、課税総所得金額、調整所得金額又は課税退職所得金額に応じ、「課税総所得金額、調整所得金額又は課税退職所得金額（イ）」欄の該当する行を求めるものとし、その行の「税額（ロ）」欄に記載されている金額が、その求める税額である。
（２） 附則第三条第二項（昭和四十九年分の所得税の所得控除等及び税額の計算に係る特例）の規定により読み替えられた新法第九十条第二項に規定する割合を求めるには、調整所得金額に応じ、「課税総所得金額、調整所得金額又は課税退職所得金額（イ）」欄の該当する行を求めるものとし、その行の「（ロ）の（イ）に対する割合」欄に記載されている率が、その求める割合である。
(1)
Taxable gross income, adjusted income or taxable retirement income (a) Amount of tax (b) Ratio of (b) to (a) Taxable gross income, adjusted income or taxable retirement income (a) Amount of tax (b) Ratio of (b) to (a) Taxable gross income, adjusted income or taxable retirement income (a) Amount of tax (b) Ratio of (b) to (a)
At least Less than At least Less than At least Less than
yen yen yen % yen yen yen % yen yen yen %
Less than 1,000 yen 0 0 50,000 51,000 5,000 10 137,000 139,000 13,700 10
1,000 2,000 100 10 51,000 52,000 5,100 10 139,000 141,000 13,900 10
2,000 3,000 200 10 52,000 53,000 5,200 10 141,000 143,000 14,100 10
3,000 4,000 300 10 53,000 54,000 5,300 10 143,000 145,000 14,300 10
4,000 5,000 400 10 54,000 55,000 5,400 10 145,000 147,000 14,500 10
5,000 6,000 500 10 55,000 56,000 5,500 10 147,000 149,000 14,700 10
6,000 7,000 600 10 56,000 57,000 5,600 10 149,000 151,000 14,900 10
7,000 8,000 700 10 57,000 58,000 5,700 10 151,000 153,000 15,100 10
8,000 9,000 800 10 58,000 59,000 5,800 10 153,000 155,000 15,300 10
9,000 10,000 900 10 59,000 60,000 5,900 10 155,000 157,000 15,500 10
10,000 11,000 1,000 10 60,000 61,000 6,000 10 157,000 159,000 15,700 10
11,000 12,000 1,100 10 61,000 62,000 6,100 10 159,000 161,000 15,900 10
12,000 13,000 1,200 10 62,000 63,000 6,200 10 161,000 163,000 16,100 10
13,000 14,000 1,300 10 63,000 65,000 6,300 10 163,000 165,000 16,300 10
14,000 15,000 1,400 10 65,000 67,000 6,500 10 165,000 167,000 16,500 10
15,000 16,000 1,500 10 67,000 69,000 6,700 10 167,000 169,000 16,700 10
16,000 17,000 1,600 10 69,000 71,000 6,900 10 169,000 171,000 16,900 10
17,000 18,000 1,700 10 71,000 73,000 7,100 10 171,000 173,000 17,100 10
18,000 19,000 1,800 10 73,000 75,000 7,300 10 173,000 175,000 17,300 10
19,000 20,000 1,900 10 75,000 77,000 7,500 10 175,000 177,000 17,500 10
20,000 21,000 2,000 10 77,000 79,000 7,700 10 177,000 179,000 17,700 10
21,000 22,000 2,100 10 79,000 81,000 7,900 10 179,000 181,000 17,900 10
22,000 23,000 2,200 10 81,000 83,000 8,100 10 181,000 183,000 18,100 10
23,000 24,000 2,300 10 83,000 85,000 8,300 10 183,000 185,000 18,300 10
24,000 25,000 2,400 10 85,000 87,000 8,500 10 185,000 187,000 18,500 10
25,000 26,000 2,500 10 87,000 89,000 8,700 10 187,000 189,000 18,700 10
26,000 27,000 2,600 10 89,000 91,000 8,900 10 189,000 191,000 18,900 10
27,000 28,000 2,700 10 91,000 93,000 9,100 10 191,000 193,000 19,100 10
28,000 29,000 2,800 10 93,000 95,000 9,300 10 193,000 195,000 19,300 10
29,000 30,000 2,900 10 95,000 97,000 9,500 10 195,000 198,000 19,500 10
30,000 31,000 3,000 10 97,000 99,000 9,700 10 198,000 201,000 19,800 10
31,000 32,000 3,100 10 99,000 101,000 9,900 10 201,000 204,000 20,100 10
32,000 33,000 3,200 10 101,000 103,000 10,100 10 204,000 207,000 20,400 10
33,000 34,000 3,300 10 103,000 105,000 10,300 10 207,000 210,000 20,700 10
34,000 35,000 3,400 10 105,000 107,000 10,500 10 210,000 213,000 21,000 10
35,000 36,000 3,500 10 107,000 109,000 10,700 10 213,000 216,000 21,300 10
36,000 37,000 3,600 10 109,000 111,000 10,900 10 216,000 219,000 21,600 10
37,000 38,000 3,700 10 111,000 113,000 11,100 10 219,000 222,000 21,900 10
38,000 39,000 3,800 10 113,000 115,000 11,300 10 222,000 225,000 22,200 10
39,000 40,000 3,900 10 115,000 117,000 11,500 10 225,000 228,000 22,500 10
40,000 41,000 4,000 10 117,000 119,000 11,700 10 228,000 231,000 22,800 10
41,000 42,000 4,100 10 119,000 121,000 11,900 10 231,000 234,000 23,100 10
42,000 43,000 4,200 10 121,000 123,000 12,100 10 234,000 237,000 23,400 10
43,000 44,000 4,300 10 123,000 125,000 12,300 10 237,000 240,000 23,700 10
44,000 45,000 4,400 10 125,000 127,000 12,500 10 240,000 243,000 24,000 10
45,000 46,000 4,500 10 127,000 129,000 12,700 10 243,000 246,000 24,300 10
46,000 47,000 4,600 10 129,000 131,000 12,900 10 246,000 249,000 24,600 10
47,000 48,000 4,700 10 131,000 133,000 13,100 10 249,000 252,000 24,900 10
48,000 49,000 4,800 10 133,000 135,000 13,300 10 252,000 255,000 25,200 10
49,000 50,000 4,900 10 135,000 137,000 13,500 10 255,000 258,000 25,500 10
(2)
Taxable gross income, adjusted income or taxable retirement income (a) Amount of tax (b) Ratio of (b) to (a) Taxable gross income, adjusted income or taxable retirement income (a) Amount of tax (b) Ratio of (b) to (a) Taxable gross income, adjusted income or taxable retirement income (a) Amount of tax (b) Ratio of (b) to (a)
At least Less than At least Less than At least Less than
yen yen yen % yen yen yen % yen yen yen %
258,000 261,000 25,800 10 414,000 418,000 41,400 10 614,000 618,000 62,600 10
261,000 264,000 26,100 10 418,000 422,000 41,800 10 618,000 622,000 63,100 10
264,000 267,000 26,400 10 422,000 426,000 42,300 10 622,000 626,000 63,600 10
267,000 270,000 26,700 10 426,000 430,000 42,700 10 626,000 630,000 64,100 10
270,000 273,000 27,000 10 430,000 434,000 43,100 10 630,000 634,000 64,600 10
273,000 276,000 27,300 10 434,000 438,000 43,500 10 634,000 638,000 65,000 10
276,000 279,000 27,600 10 438,000 442,000 43,900 10 638,000 642,000 65,500 10
279,000 282,000 27,900 10 442,000 446,000 44,400 10 642,000 646,000 66,000 10
282,000 285,000 28,200 10 446,000 450,000 44,800 10 646,000 650,000 66,500 10
285,000 288,000 28,500 10 450,000 454,000 45,200 10 650,000 655,000 67,000 10
288,000 291,000 28,800 10 454,000 458,000 45,600 10 655,000 660,000 67,600 10
291,000 294,000 29,100 10 458,000 462,000 46,000 10 660,000 665,000 68,200 10
294,000 297,000 29,400 10 462,000 466,000 46,500 10 665,000 670,000 68,800 10
297,000 300,000 29,700 10 466,000 470,000 46,900 10 670,000 675,000 69,400 10
300,000 303,000 30,000 10 470,000 474,000 47,300 10 675,000 680,000 70,000 10
303,000 306,000 30,300 10 474,000 478,000 47,700 10 680,000 685,000 70,600 10
306,000 309,000 30,600 10 478,000 482,000 48,100 10 685,000 690,000 71,200 10
309,000 312,000 30,900 10 482,000 486,000 48,600 10 690,000 695,000 71,800 10
312,000 315,000 31,200 10 486,000 490,000 49,000 10 695,000 700,000 72,400 10
315,000 318,000 31,500 10 490,000 494,000 49,400 10 700,000 705,000 73,000 10
318,000 321,000 31,800 10 494,000 498,000 49,800 10 705,000 710,000 73,600 10
321,000 324,000 32,100 10 498,000 502,000 50,200 10 710,000 715,000 74,200 10
324,000 327,000 32,400 10 502,000 506,000 50,700 10 715,000 720,000 74,800 10
327,000 330,000 32,700 10 506,000 510,000 51,100 10 720,000 725,000 75,400 10
330,000 333,000 33,000 10 510,000 514,000 51,500 10 725,000 730,000 76,000 10
333,000 336,000 33,300 10 514,000 518,000 51,900 10 730,000 735,000 76,600 10
336,000 339,000 33,600 10 518,000 522,000 52,300 10 735,000 740,000 77,200 10
339,000 342,000 33,900 10 522,000 526,000 52,800 10 740,000 745,000 77,800 10
342,000 345,000 34,200 10 526,000 530,000 53,200 10 745,000 750,000 78,400 10
345,000 348,000 34,500 10 530,000 534,000 53,600 10 750,000 755,000 79,000 10
348,000 351,000 34,800 10 534,000 538,000 54,000 10 755,000 760,000 79,600 10
351,000 354,000 35,100 10 538,000 542,000 54,400 10 760,000 765,000 80,200 10
354,000 357,000 35,400 10 542,000 546,000 54,900 10 765,000 770,000 80,800 10
357,000 360,000 35,700 10 546,000 550,000 55,300 10 770,000 775,000 81,400 10
360,000 363,000 36,000 10 550,000 554,000 55,700 10 775,000 780,000 82,000 10
363,000 366,000 36,300 10 554,000 558,000 56,100 10 780,000 785,000 82,600 10
366,000 369,000 36,600 10 558,000 562,000 56,500 10 785,000 790,000 83,200 10
369,000 372,000 36,900 10 562,000 566,000 57,000 10 790,000 795,000 83,800 10
372,000 375,000 37,200 10 566,000 570,000 57,400 10 795,000 800,000 84,400 10
375,000 378,000 37,500 10 570,000 574,000 57,800 10 800,000 805,000 85,000 10
378,000 381,000 37,800 10 574,000 578,000 58,200 10 805,000 810,000 85,600 10
381,000 384,000 38,100 10 578,000 582,000 58,600 10 810,000 815,000 86,200 10
384,000 387,000 38,400 10 582,000 586,000 59,100 10 815,000 820,000 86,800 10
387,000 390,000 38,700 10 586,000 590,000 59,500 10 820,000 825,000 87,500 10
390,000 394,000 39,000 10 590,000 594,000 59,900 10 825,000 830,000 88,100 10
394,000 398,000 39,400 10 594,000 598,000 60,300 10 830,000 835,000 88,700 10
398,000 402,000 39,800 10 598,000 602,000 60,700 10 835,000 840,000 89,300 10
402,000 406,000 40,200 10 602,000 606,000 61,200 10 840,000 845,000 90,000 10
406,000 410,000 40,600 10 606,000 610,000 61,700 10 845,000 850,000 90,600 10
410,000 414,000 41,000 10 610,000 614,000 62,200 10 850,000 855,000 91,200 10
(3)
Taxable gross income, adjusted income or taxable retirement income (a) Amount of tax (b) Ratio of (b) to (a) Taxable gross income, adjusted income or taxable retirement income (a) Amount of tax (b) Ratio of (b) to (a) Taxable gross income, adjusted income or taxable retirement income (a) Amount of tax (b) Ratio of (b) to (a)
At least Less than At least Less than At least Less than
yen yen yen % yen yen yen % yen yen yen %
855,000 860,000 91,800 10 1,105,000 1,110,000 123,100 11 1,355,000 1,360,000 157,400 11
860,000 865,000 92,500 10 1,110,000 1,115,000 123,700 11 1,360,000 1,365,000 158,200 11
865,000 870,000 93,100 10 1,115,000 1,120,000 124,300 11 1,365,000 1,370,000 158,900 11
870,000 875,000 93,700 10 1,120,000 1,125,000 125,000 11 1,370,000 1,375,000 159,600 11
875,000 880,000 94,300 10 1,125,000 1,130,000 125,600 11 1,375,000 1,380,000 160,300 11
880,000 885,000 95,000 10 1,130,000 1,135,000 126,200 11 1,380,000 1,385,000 161,100 11
885,000 890,000 95,600 10 1,135,000 1,140,000 126,800 11 1,385,000 1,390,000 161,800 11
890,000 895,000 96,200 10 1,140,000 1,145,000 127,500 11 1,390,000 1,395,000 162,500 11
895,000 900,000 96,800 10 1,145,000 1,150,000 128,100 11 1,395,000 1,400,000 163,200 11
900,000 905,000 97,500 10 1,150,000 1,155,000 128,700 11 1,400,000 1,405,000 164,000 11
905,000 910,000 98,100 10 1,155,000 1,160,000 129,300 11 1,405,000 1,410,000 164,700 11
910,000 915,000 98,700 10 1,160,000 1,165,000 130,000 11 1,410,000 1,415,000 165,400 11
915,000 920,000 99,300 10 1,165,000 1,170,000 130,600 11 1,415,000 1,420,000 166,100 11
920,000 925,000 100,000 10 1,170,000 1,175,000 131,200 11 1,420,000 1,425,000 166,900 11
925,000 930,000 100,600 10 1,175,000 1,180,000 131,800 11 1,425,000 1,430,000 167,600 11
930,000 935,000 101,200 10 1,180,000 1,185,000 132,500 11 1,430,000 1,435,000 168,300 11
935,000 940,000 101,800 10 1,185,000 1,190,000 133,100 11 1,435,000 1,440,000 169,000 11
940,000 945,000 102,500 10 1,190,000 1,195,000 133,700 11 1,440,000 1,445,000 169,800 11
945,000 950,000 103,100 10 1,195,000 1,200,000 134,300 11 1,445,000 1,450,000 170,500 11
950,000 955,000 103,700 10 1,200,000 1,205,000 135,000 11 1,450,000 1,455,000 171,200 11
955,000 960,000 104,300 10 1,205,000 1,210,000 135,700 11 1,455,000 1,460,000 171,900 11
960,000 965,000 105,000 10 1,210,000 1,215,000 136,400 11 1,460,000 1,465,000 172,700 11
965,000 970,000 105,600 10 1,215,000 1,220,000 137,100 11 1,465,000 1,470,000 173,400 11
970,000 975,000 106,200 10 1,220,000 1,225,000 137,900 11 1,470,000 1,475,000 174,100 11
975,000 980,000 106,800 10 1,225,000 1,230,000 138,600 11 1,475,000 1,480,000 174,800 11
980,000 985,000 107,500 10 1,230,000 1,235,000 139,300 11 1,480,000 1,485,000 175,600 11
985,000 990,000 108,100 10 1,235,000 1,240,000 140,000 11 1,485,000 1,490,000 176,300 11
990,000 995,000 108,700 10 1,240,000 1,245,000 140,800 11 1,490,000 1,495,000 177,000 11
995,000 1,000,000 109,300 10 1,245,000 1,250,000 141,500 11 1,495,000 1,500,000 177,700 11
1,000,000 1,005,000 110,000 11 1,250,000 1,255,000 142,200 11 1,500,000 1,505,000 178,500 11
1,005,000 1,010,000 110,600 11 1,255,000 1,260,000 142,900 11 1,505,000 1,510,000 179,200 11
1,010,000 1,015,000 111,200 11 1,260,000 1,265,000 143,700 11 1,510,000 1,515,000 179,900 11
1,015,000 1,020,000 111,800 11 1,265,000 1,270,000 144,400 11 1,515,000 1,520,000 180,600 11
1,020,000 1,025,000 112,500 11 1,270,000 1,275,000 145,100 11 1,520,000 1,525,000 181,400 11
1,025,000 1,030,000 113,100 11 1,275,000 1,280,000 145,800 11 1,525,000 1,530,000 182,100 11
1,030,000 1,035,000 113,700 11 1,280,000 1,285,000 146,600 11 1,530,000 1,535,000 182,800 11
1,035,000 1,040,000 114,300 11 1,285,000 1,290,000 147,300 11 1,535,000 1,540,000 183,500 11
1,040,000 1,045,000 115,000 11 1,290,000 1,295,000 148,000 11 1,540,000 1,545,000 184,300 11
1,045,000 1,050,000 115,600 11 1,295,000 1,300,000 148,700 11 1,545,000 1,550,000 185,000 11
1,050,000 1,055,000 116,200 11 1,300,000 1,305,000 149,500 11 1,550,000 1,555,000 185,700 11
1,055,000 1,060,000 116,800 11 1,305,000 1,310,000 150,200 11 1,555,000 1,560,000 186,400 11
1,060,000 1,065,000 117,500 11 1,310,000 1,315,000 150,900 11 1,560,000 1,565,000 187,200 12
1,065,000 1,070,000 118,100 11 1,315,000 1,320,000 151,600 11 1,565,000 1,570,000 187,900 12
1,070,000 1,075,000 118,700 11 1,320,000 1,325,000 152,400 11 1,570,000 1,575,000 188,600 12
1,075,000 1,080,000 119,300 11 1,325,000 1,330,000 153,100 11 1,575,000 1,580,000 189,300 12
1,080,000 1,085,000 120,000 11 1,330,000 1,335,000 153,800 11 1,580,000 1,585,000 190,100 12
1,085,000 1,090,000 120,600 11 1,335,000 1,340,000 154,500 11 1,585,000 1,590,000 190,800 12
1,090,000 1,095,000 121,200 11 1,340,000 1,345,000 155,300 11 1,590,000 1,595,000 191,500 12
1,095,000 1,100,000 121,800 11 1,345,000 1,350,000 156,000 11 1,595,000 1,600,000 192,200 12
1,100,000 1,105,000 122,500 11 1,350,000 1,355,000 156,700 11 1,600,000 1,605,000 193,000 12
(4)
Taxable gross income, adjusted income or taxable retirement income (a) Amount of tax (b) Ratio of (b) to (a) Taxable gross income, adjusted income or taxable retirement income (a) Amount of tax (b) Ratio of (b) to (a) Taxable gross income, adjusted income or taxable retirement income (a) Amount of tax (b) Ratio of (b) to (a)
At least Less than At least Less than At least Less than
yen yen yen % yen yen yen % yen yen yen
1,605,000 1,610,000 193,700 12 1,855,000 1,860,000 232,000 12 3,200,000 3,800,000 The amount calculated by multiplying the amount in (a) by 22.5%, less 236,400 yen
1,610,000 1,615,000 194,500 12 1,860,000 1,865,000 232,900 12
1,615,000 1,620,000 195,200 12 1,865,000 1,870,000 233,700 12
1,620,000 1,625,000 196,000 12 1,870,000 1,875,000 234,500 12
1,625,000 1,630,000 196,700 12 1,875,000 1,880,000 235,300 12
1,630,000 1,635,000 197,500 12 1,880,000 1,885,000 236,200 12 3,800,000 4,000,000 The amount calculated by multiplying the amount in (a) by 23.2%, less 263,000 yen
1,635,000 1,640,000 198,200 12 1,885,000 1,890,000 237,000 12
1,640,000 1,645,000 199,000 12 1,890,000 1,895,000 237,800 12
1,645,000 1,650,000 199,700 12 1,895,000 1,900,000 238,600 12
1,650,000 1,655,000 200,500 12 1,900,000 1,905,000 239,500 12
1,655,000 1,660,000 201,200 12 1,905,000 1,910,000 240,300 12 4,000,000 4,400,000 The amount calculated by multiplying the amount in (a) by 25.5%, less 355,000 yen
1,660,000 1,665,000 202,000 12 1,910,000 1,915,000 241,100 12
1,665,000 1,670,000 202,700 12 1,915,000 1,920,000 241,900 12
1,670,000 1,675,000 203,500 12 1,920,000 1,925,000 242,800 12
1,675,000 1,680,000 204,200 12 1,925,000 1,930,000 243,600 12
1,680,000 1,685,000 205,000 12 1,930,000 1,935,000 244,400 12 4,400,000 5,000,000 The amount calculated by multiplying the amount in (a) by 26.5%, less 399,000 yen
1,685,000 1,690,000 205,700 12 1,935,000 1,940,000 245,200 12
1,690,000 1,695,000 206,500 12 1,940,000 1,945,000 246,100 12
1,695,000 1,700,000 207,200 12 1,945,000 1,950,000 246,900 12
1,700,000 1,705,000 208,000 12 1,950,000 1,955,000 247,700 12
1,705,000 1,710,000 208,700 12 1,955,000 1,960,000 248,500 12 5,000,000 6,000,000 The amount calculated by multiplying the amount in (a) by 29.7%, less 559,000 yen
1,710,000 1,715,000 209,500 12 1,960,000 1,965,000 249,400 12
1,715,000 1,720,000 210,200 12 1,965,000 1,970,000 250,200 12
1,720,000 1,725,000 211,000 12 1,970,000 1,975,000 251,000 12
1,725,000 1,730,000 211,700 12 1,975,000 1,980,000 251,800 12
1,730,000 1,735,000 212,500 12 1,980,000 1,985,000 252,700 12 6,000,000 7,000,000 The amount calculated by multiplying the amount in (a) by 33%, less 757,000 yen
1,735,000 1,740,000 213,200 12 1,985,000 1,990,000 253,500 12
1,740,000 1,745,000 214,000 12 1,990,000 1,995,000 254,300 12
1,745,000 1,750,000 214,700 12 1,995,000 2,000,000 255,100 12
1,750,000 1,755,000 215,500 12
1,755,000 1,760,000 216,200 12 2,000,000 2,400,000 The amount calculated by multiplying the amount in (a) by 17.2%, less 88,000 yen 7,000,000 8,000,000 The amount calculated by multiplying the amount in (a) by 37%, less 1,037,000 yen
1,760,000 1,765,000 217,000 12
1,765,000 1,770,000 217,700 12
1,770,000 1,775,000 218,500 12
1,775,000 1,780,000 219,200 12
1,780,000 1,785,000 220,000 12 2,400,000 2,600,000 The amount calculated by multiplying the amount in (a) by 18.7%, less 124,000 yen 8,000,000 9,000,000 The amount calculated by multiplying the amount in (a) by 40%, less 1,277,000 yen
1,785,000 1,790,000 220,700 12
1,790,000 1,795,000 221,500 12
1,795,000 1,800,000 222,200 12
1,800,000 1,805,000 223,000 12
1,805,000 1,810,000 223,800 12 2,600,000 3,000,000 The amount calculated by multiplying the amount in (a) by 19.5%, less 144,800 yen 9,000,000 10,000,000 The amount calculated by multiplying the amount in (a) by 41%, less 1,367,000 yen
1,810,000 1,815,000 224,600 12
1,815,000 1,820,000 225,400 12
1,820,000 1,825,000 226,300 12
1,825,000 1,830,000 227,100 12
1,830,000 1,835,000 227,900 12 3,000,000 3,200,000 The amount calculated by multiplying the amount in (a) by 21.7%, less 210,800 yen 10,000,000 12,000,000 The amount calculated by multiplying the amount in (a) by 44%, less 1,667,000 yen
1,835,000 1,840,000 228,700 12
1,840,000 1,845,000 229,600 12
1,845,000 1,850,000 230,400 12
1,850,000 1,855,000 231,200 12
(5)
Taxable gross income, adjusted income or taxable retirement income (a) Amount of tax (b) Ratio of (b) to (a) Taxable gross income, adjusted income or taxable retirement income (a) Amount of tax (b) Ratio of (b) to (a) Taxable gross income, adjusted income or taxable retirement income (a) Amount of tax (b) Ratio of (b) to (a)
At least Less than At least Less than At least Less than
yen yen yen yen
12,000,000 15,000,000 The amount calculated by multiplying the amount in (a) by 48.2%, less 2,171,000 yen 30,000,000 40,000,000 The amount calculated by multiplying the amount in (a) by 60%, less 4,761,000 yen 80,000,000 yen or more The amount calculated by multiplying the amount in (a) by 75%, less 13,761,000 yen
15,000,000 20,000,000 The amount calculated by multiplying the amount in (a) by 51.2%, less 2,621,000 yen 40,000,000 60,000,000 The amount calculated by multiplying the amount in (a) by 65%, less 6,761,000 yen
20,000,000 30,000,000 The amount calculated by multiplying the amount in (a) by 56.2%, less 3,621,000 yen 60,000,000 80,000,000 The amount calculated by multiplying the amount in (a) by 70%, less 9,761,000 yen
(Note)
In this table, "adjusted income" means the adjusted income prescribed in Article 90, paragraph (1), item (i) (Averaging Taxation on Fluctuating Income and Ad Hoc Income) of the New Act.
(Remarks)
(1) To find the amount of tax on taxable gross income, adjusted income or taxable retirement income, find the applicable row of the "Taxable gross income, adjusted income or taxable retirement income (a)" column according to the taxable gross income, adjusted income or taxable retirement income; the amount stated in the "Amount of tax (b)" column of that row is the amount of tax sought.
(2) To find the ratio prescribed in Article 90, paragraph (2) of the New Act as replaced pursuant to the provisions of Article 3, paragraph (2) (Special Provisions on the Calculation of Deductions from Income and Tax Amounts for Income Tax for 1974) of the Supplementary Provisions, find the applicable row of the "Taxable gross income, adjusted income or taxable retirement income (a)" column according to the adjusted income; the rate stated in the "Ratio of (b) to (a)" column of that row is the ratio sought.
machine translation, not official
## 附則別表第二（昭和４９年分の山林所得に係る所得税の簡易税額表）
suppl-3491-15/appdx-2 · https://japanlaw.org/ja/income-tax-act/suppl-3491-15/appdx-2 · https://japanlaw.org/l/340AC0000000033/suppl-3491-15/appdx-2
（一）
課税山林所得金額 税額 課税山林所得金額 税額 課税山林所得金額 税額
以上 未満 以上 未満 以上 未満
円 円 円 円 円 円 円 円 円
１，０００円未満 ０ ５０，０００ ５１，０００ ５，０００ １３７，０００ １３９，０００ １３，７００
１，０００ ２，０００ １００ ５１，０００ ５２，０００ ５，１００ １３９，０００ １４１，０００ １３，９００
２，０００ ３，０００ ２００ ５２，０００ ５３，０００ ５，２００ １４１，０００ １４３，０００ １４，１００
３，０００ ４，０００ ３００ ５３，０００ ５４，０００ ５，３００ １４３，０００ １４５，０００ １４，３００
４，０００ ５，０００ ４００ ５４，０００ ５５，０００ ５，４００ １４５，０００ １４７，０００ １４，５００
５，０００ ６，０００ ５００ ５５，０００ ５６，０００ ５，５００ １４７，０００ １４９，０００ １４，７００
６，０００ ７，０００ ６００ ５６，０００ ５７，０００ ５，６００ １４９，０００ １５１，０００ １４，９００
７，０００ ８，０００ ７００ ５７，０００ ５８，０００ ５，７００ １５１，０００ １５３，０００ １５，１００
８，０００ ９，０００ ８００ ５８，０００ ５９，０００ ５，８００ １５３，０００ １５５，０００ １５，３００
９，０００ １０，０００ ９００ ５９，０００ ６０，０００ ５，９００ １５５，０００ １５７，０００ １５，５００
１０，０００ １１，０００ １，０００ ６０，０００ ６１，０００ ６，０００ １５７，０００ １５９，０００ １５，７００
１１，０００ １２，０００ １，１００ ６１，０００ ６２，０００ ６，１００ １５９，０００ １６１，０００ １５，９００
１２，０００ １３，０００ １，２００ ６２，０００ ６３，０００ ６，２００ １６１，０００ １６３，０００ １６，１００
１３，０００ １４，０００ １，３００ ６３，０００ ６５，０００ ６，３００ １６３，０００ １６５，０００ １６，３００
１４，０００ １５，０００ １，４００ ６５，０００ ６７，０００ ６，５００ １６５，０００ １６７，０００ １６，５００
１５，０００ １６，０００ １，５００ ６７，０００ ６９，０００ ６，７００ １６７，０００ １６９，０００ １６，７００
１６，０００ １７，０００ １，６００ ６９，０００ ７１，０００ ６，９００ １６９，０００ １７１，０００ １６，９００
１７，０００ １８，０００ １，７００ ７１，０００ ７３，０００ ７，１００ １７１，０００ １７３，０００ １７，１００
１８，０００ １９，０００ １，８００ ７３，０００ ７５，０００ ７，３００ １７３，０００ １７５，０００ １７，３００
１９，０００ ２０，０００ １，９００ ７５，０００ ７７，０００ ７，５００ １７５，０００ １７７，０００ １７，５００
２０，０００ ２１，０００ ２，０００ ７７，０００ ７９，０００ ７，７００ １７７，０００ １７９，０００ １７，７００
２１，０００ ２２，０００ ２，１００ ７９，０００ ８１，０００ ７，９００ １７９，０００ １８１，０００ １７，９００
２２，０００ ２３，０００ ２，２００ ８１，０００ ８３，０００ ８，１００ １８１，０００ １８３，０００ １８，１００
２３，０００ ２４，０００ ２，３００ ８３，０００ ８５，０００ ８，３００ １８３，０００ １８５，０００ １８，３００
２４，０００ ２５，０００ ２，４００ ８５，０００ ８７，０００ ８，５００ １８５，０００ １８７，０００ １８，５００
２５，０００ ２６，０００ ２，５００ ８７，０００ ８９，０００ ８，７００ １８７，０００ １８９，０００ １８，７００
２６，０００ ２７，０００ ２，６００ ８９，０００ ９１，０００ ８，９００ １８９，０００ １９１，０００ １８，９００
２７，０００ ２８，０００ ２，７００ ９１，０００ ９３，０００ ９，１００ １９１，０００ １９３，０００ １９，１００
２８，０００ ２９，０００ ２，８００ ９３，０００ ９５，０００ ９，３００ １９３，０００ １９５，０００ １９，３００
２９，０００ ３０，０００ ２，９００ ９５，０００ ９７，０００ ９，５００ １９５，０００ １９８，０００ １９，５００
３０，０００ ３１，０００ ３，０００ ９７，０００ ９９，０００ ９，７００ １９８，０００ ２０１，０００ １９，８００
３１，０００ ３２，０００ ３，１００ ９９，０００ １０１，０００ ９，９００ ２０１，０００ ２０４，０００ ２０，１００
３２，０００ ３３，０００ ３，２００ １０１，０００ １０３，０００ １０，１００ ２０４，０００ ２０７，０００ ２０，４００
３３，０００ ３４，０００ ３，３００ １０３，０００ １０５，０００ １０，３００ ２０７，０００ ２１０，０００ ２０，７００
３４，０００ ３５，０００ ３，４００ １０５，０００ １０７，０００ １０，５００ ２１０，０００ ２１３，０００ ２１，０００
３５，０００ ３６，０００ ３，５００ １０７，０００ １０９，０００ １０，７００ ２１３，０００ ２１６，０００ ２１，３００
３６，０００ ３７，０００ ３，６００ １０９，０００ １１１，０００ １０，９００ ２１６，０００ ２１９，０００ ２１，６００
３７，０００ ３８，０００ ３，７００ １１１，０００ １１３，０００ １１，１００ ２１９，０００ ２２２，０００ ２１，９００
３８，０００ ３９，０００ ３，８００ １１３，０００ １１５，０００ １１，３００ ２２２，０００ ２２５，０００ ２２，２００
３９，０００ ４０，０００ ３，９００ １１５，０００ １１７，０００ １１，５００ ２２５，０００ ２２８，０００ ２２，５００
４０，０００ ４１，０００ ４，０００ １１７，０００ １１９，０００ １１，７００ ２２８，０００ ２３１，０００ ２２，８００
４１，０００ ４２，０００ ４，１００ １１９，０００ １２１，０００ １１，９００ ２３１，０００ ２３４，０００ ２３，１００
４２，０００ ４３，０００ ４，２００ １２１，０００ １２３，０００ １２，１００ ２３４，０００ ２３７，０００ ２３，４００
４３，０００ ４４，０００ ４，３００ １２３，０００ １２５，０００ １２，３００ ２３７，０００ ２４０，０００ ２３，７００
４４，０００ ４５，０００ ４，４００ １２５，０００ １２７，０００ １２，５００ ２４０，０００ ２４３，０００ ２４，０００
４５，０００ ４６，０００ ４，５００ １２７，０００ １２９，０００ １２，７００ ２４３，０００ ２４６，０００ ２４，３００
４６，０００ ４７，０００ ４，６００ １２９，０００ １３１，０００ １２，９００ ２４６，０００ ２４９，０００ ２４，６００
４７，０００ ４８，０００ ４，７００ １３１，０００ １３３，０００ １３，１００ ２４９，０００ ２５２，０００ ２４，９００
４８，０００ ４９，０００ ４，８００ １３３，０００ １３５，０００ １３，３００ ２５２，０００ ２５５，０００ ２５，２００
４９，０００ ５０，０００ ４，９００ １３５，０００ １３７，０００ １３，５００ ２５５，０００ ２５８，０００ ２５，５００
（二）
課税山林所得金額 税額 課税山林所得金額 税額 課税山林所得金額 税額
以上 未満 以上 未満 以上 未満
円 円 円 円 円 円 円 円 円
２５８，０００ ２６１，０００ ２５，８００ ４１４，０００ ４１８，０００ ４１，４００ ６１４，０００ ６１８，０００ ６１，４００
２６１，０００ ２６４，０００ ２６，１００ ４１８，０００ ４２２，０００ ４１，８００ ６１８，０００ ６２２，０００ ６１，８００
２６４，０００ ２６７，０００ ２６，４００ ４２２，０００ ４２６，０００ ４２，２００ ６２２，０００ ６２６，０００ ６２，２００
２６７，０００ ２７０，０００ ２６，７００ ４２６，０００ ４３０，０００ ４２，６００ ６２６，０００ ６３０，０００ ６２，６００
２７０，０００ ２７３，０００ ２７，０００ ４３０，０００ ４３４，０００ ４３，０００ ６３０，０００ ６３４，０００ ６３，０００
２７３，０００ ２７６，０００ ２７，３００ ４３４，０００ ４３８，０００ ４３，４００ ６３４，０００ ６３８，０００ ６３，４００
２７６，０００ ２７９，０００ ２７，６００ ４３８，０００ ４４２，０００ ４３，８００ ６３８，０００ ６４２，０００ ６３，８００
２７９，０００ ２８２，０００ ２７，９００ ４４２，０００ ４４６，０００ ４４，２００ ６４２，０００ ６４６，０００ ６４，２００
２８２，０００ ２８５，０００ ２８，２００ ４４６，０００ ４５０，０００ ４４，６００ ６４６，０００ ６５０，０００ ６４，６００
２８５，０００ ２８８，０００ ２８，５００ ４５０，０００ ４５４，０００ ４５，０００ ６５０，０００ ６５５，０００ ６５，０００
２８８，０００ ２９１，０００ ２８，８００ ４５４，０００ ４５８，０００ ４５，４００ ６５５，０００ ６６０，０００ ６５，５００
２９１，０００ ２９４，０００ ２９，１００ ４５８，０００ ４６２，０００ ４５，８００ ６６０，０００ ６６５，０００ ６６，０００
２９４，０００ ２９７，０００ ２９，４００ ４６２，０００ ４６６，０００ ４６，２００ ６６５，０００ ６７０，０００ ６６，５００
２９７，０００ ３００，０００ ２９，７００ ４６６，０００ ４７０，０００ ４６，６００ ６７０，０００ ６７５，０００ ６７，０００
３００，０００ ３０３，０００ ３０，０００ ４７０，０００ ４７４，０００ ４７，０００ ６７５，０００ ６８０，０００ ６７，５００
３０３，０００ ３０６，０００ ３０，３００ ４７４，０００ ４７８，０００ ４７，４００ ６８０，０００ ６８５，０００ ６８，０００
３０６，０００ ３０９，０００ ３０，６００ ４７８，０００ ４８２，０００ ４７，８００ ６８５，０００ ６９０，０００ ６８，５００
３０９，０００ ３１２，０００ ３０，９００ ４８２，０００ ４８６，０００ ４８，２００ ６９０，０００ ６９５，０００ ６９，０００
３１２，０００ ３１５，０００ ３１，２００ ４８６，０００ ４９０，０００ ４８，６００ ６９５，０００ ７００，０００ ６９，５００
３１５，０００ ３１８，０００ ３１，５００ ４９０，０００ ４９４，０００ ４９，０００ ７００，０００ ７０５，０００ ７０，０００
３１８，０００ ３２１，０００ ３１，８００ ４９４，０００ ４９８，０００ ４９，４００ ７０５，０００ ７１０，０００ ７０，５００
３２１，０００ ３２４，０００ ３２，１００ ４９８，０００ ５０２，０００ ４９，８００ ７１０，０００ ７１５，０００ ７１，０００
３２４，０００ ３２７，０００ ３２，４００ ５０２，０００ ５０６，０００ ５０，２００ ７１５，０００ ７２０，０００ ７１，５００
３２７，０００ ３３０，０００ ３２，７００ ５０６，０００ ５１０，０００ ５０，６００ ７２０，０００ ７２５，０００ ７２，０００
３３０，０００ ３３３，０００ ３３，０００ ５１０，０００ ５１４，０００ ５１，０００ ７２５，０００ ７３０，０００ ７２，５００
３３３，０００ ３３６，０００ ３３，３００ ５１４，０００ ５１８，０００ ５１，４００ ７３０，０００ ７３５，０００ ７３，０００
３３６，０００ ３３９，０００ ３３，６００ ５１８，０００ ５２２，０００ ５１，８００ ７３５，０００ ７４０，０００ ７３，５００
３３９，０００ ３４２，０００ ３３，９００ ５２２，０００ ５２６，０００ ５２，２００ ７４０，０００ ７４５，０００ ７４，０００
３４２，０００ ３４５，０００ ３４，２００ ５２６，０００ ５３０，０００ ５２，６００ ７４５，０００ ７５０，０００ ７４，５００
３４５，０００ ３４８，０００ ３４，５００ ５３０，０００ ５３４，０００ ５３，０００ ７５０，０００ ７５５，０００ ７５，０００
３４８，０００ ３５１，０００ ３４，８００ ５３４，０００ ５３８，０００ ５３，４００ ７５５，０００ ７６０，０００ ７５，５００
３５１，０００ ３５４，０００ ３５，１００ ５３８，０００ ５４２，０００ ５３，８００ ７６０，０００ ７６５，０００ ７６，０００
３５４，０００ ３５７，０００ ３５，４００ ５４２，０００ ５４６，０００ ５４，２００ ７６５，０００ ７７０，０００ ７６，５００
３５７，０００ ３６０，０００ ３５，７００ ５４６，０００ ５５０，０００ ５４，６００ ７７０，０００ ７７５，０００ ７７，０００
３６０，０００ ３６３，０００ ３６，０００ ５５０，０００ ５５４，０００ ５５，０００ ７７５，０００ ７８０，０００ ７７，５００
３６３，０００ ３６６，０００ ３６，３００ ５５４，０００ ５５８，０００ ５５，４００ ７８０，０００ ７８５，０００ ７８，０００
３６６，０００ ３６９，０００ ３６，６００ ５５８，０００ ５６２，０００ ５５，８００ ７８５，０００ ７９０，０００ ７８，５００
３６９，０００ ３７２，０００ ３６，９００ ５６２，０００ ５６６，０００ ５６，２００ ７９０，０００ ７９５，０００ ７９，０００
３７２，０００ ３７５，０００ ３７，２００ ５６６，０００ ５７０，０００ ５６，６００ ７９５，０００ ８００，０００ ７９，５００
３７５，０００ ３７８，０００ ３７，５００ ５７０，０００ ５７４，０００ ５７，０００ ８００，０００ ８０５，０００ ８０，０００
３７８，０００ ３８１，０００ ３７，８００ ５７４，０００ ５７８，０００ ５７，４００ ８０５，０００ ８１０，０００ ８０，５００
３８１，０００ ３８４，０００ ３８，１００ ５７８，０００ ５８２，０００ ５７，８００ ８１０，０００ ８１５，０００ ８１，０００
３８４，０００ ３８７，０００ ３８，４００ ５８２，０００ ５８６，０００ ５８，２００ ８１５，０００ ８２０，０００ ８１，５００
３８７，０００ ３９０，０００ ３８，７００ ５８６，０００ ５９０，０００ ５８，６００ ８２０，０００ ８２５，０００ ８２，０００
３９０，０００ ３９４，０００ ３９，０００ ５９０，０００ ５９４，０００ ５９，０００ ８２５，０００ ８３０，０００ ８２，５００
３９４，０００ ３９８，０００ ３９，４００ ５９４，０００ ５９８，０００ ５９，４００ ８３０，０００ ８３５，０００ ８３，０００
３９８，０００ ４０２，０００ ３９，８００ ５９８，０００ ６０２，０００ ５９，８００ ８３５，０００ ８４０，０００ ８３，５００
４０２，０００ ４０６，０００ ４０，２００ ６０２，０００ ６０６，０００ ６０，２００ ８４０，０００ ８４５，０００ ８４，０００
４０６，０００ ４１０，０００ ４０，６００ ６０６，０００ ６１０，０００ ６０，６００ ８４５，０００ ８５０，０００ ８４，５００
４１０，０００ ４１４，０００ ４１，０００ ６１０，０００ ６１４，０００ ６１，０００ ８５０，０００ ８５５，０００ ８５，０００
（三）
課税山林所得金額 税額 課税山林所得金額 税額 課税山林所得金額 税額
以上 未満 以上 未満 以上 未満
円 円 円 円 円 円 円 円 円
８５５，０００ ８６０，０００ ８５，５００ １，１０５，０００ １，１１０，０００ １１０，５００ １，３５５，０００ １，３６０，０００ １３５，５００
８６０，０００ ８６５，０００ ８６，０００ １，１１０，０００ １，１１５，０００ １１１，０００ １，３６０，０００ １，３６５，０００ １３６，０００
８６５，０００ ８７０，０００ ８６，５００ １，１１５，０００ １，１２０，０００ １１１，５００ １，３６５，０００ １，３７０，０００ １３６，５００
８７０，０００ ８７５，０００ ８７，０００ １，１２０，０００ １，１２５，０００ １１２，０００ １，３７０，０００ １，３７５，０００ １３７，０００
８７５，０００ ８８０，０００ ８７，５００ １，１２５，０００ １，１３０，０００ １１２，５００ １，３７５，０００ １，３８０，０００ １３７，５００
８８０，０００ ８８５，０００ ８８，０００ １，１３０，０００ １，１３５，０００ １１３，０００ １，３８０，０００ １，３８５，０００ １３８，０００
８８５，０００ ８９０，０００ ８８，５００ １，１３５，０００ １，１４０，０００ １１３，５００ １，３８５，０００ １，３９０，０００ １３８，５００
８９０，０００ ８９５，０００ ８９，０００ １，１４０，０００ １，１４５，０００ １１４，０００ １，３９０，０００ １，３９５，０００ １３９，０００
８９５，０００ ９００，０００ ８９，５００ １，１４５，０００ １，１５０，０００ １１４，５００ １，３９５，０００ １，４００，０００ １３９，５００
９００，０００ ９０５，０００ ９０，０００ １，１５０，０００ １，１５５，０００ １１５，０００ １，４００，０００ １，４０５，０００ １４０，０００
９０５，０００ ９１０，０００ ９０，５００ １，１５５，０００ １，１６０，０００ １１５，５００ １，４０５，０００ １，４１０，０００ １４０，５００
９１０，０００ ９１５，０００ ９１，０００ １，１６０，０００ １，１６５，０００ １１６，０００ １，４１０，０００ １，４１５，０００ １４１，０００
９１５，０００ ９２０，０００ ９１，５００ １，１６５，０００ １，１７０，０００ １１６，５００ １，４１５，０００ １，４２０，０００ １４１，５００
９２０，０００ ９２５，０００ ９２，０００ １，１７０，０００ １，１７５，０００ １１７，０００ １，４２０，０００ １，４２５，０００ １４２，０００
９２５，０００ ９３０，０００ ９２，５００ １，１７５，０００ １，１８０，０００ １１７，５００ １，４２５，０００ １，４３０，０００ １４２，５００
９３０，０００ ９３５，０００ ９３，０００ １，１８０，０００ １，１８５，０００ １１８，０００ １，４３０，０００ １，４３５，０００ １４３，０００
９３５，０００ ９４０，０００ ９３，５００ １，１８５，０００ １，１９０，０００ １１８，５００ １，４３５，０００ １，４４０，０００ １４３，５００
９４０，０００ ９４５，０００ ９４，０００ １，１９０，０００ １，１９５，０００ １１９，０００ １，４４０，０００ １，４４５，０００ １４４，０００
９４５，０００ ９５０，０００ ９４，５００ １，１９５，０００ １，２００，０００ １１９，５００ １，４４５，０００ １，４５０，０００ １４４，５００
９５０，０００ ９５５，０００ ９５，０００ １，２００，０００ １，２０５，０００ １２０，０００ １，４５０，０００ １，４５５，０００ １４５，０００
９５５，０００ ９６０，０００ ９５，５００ １，２０５，０００ １，２１０，０００ １２０，５００ １，４５５，０００ １，４６０，０００ １４５，５００
９６０，０００ ９６５，０００ ９６，０００ １，２１０，０００ １，２１５，０００ １２１，０００ １，４６０，０００ １，４６５，０００ １４６，０００
９６５，０００ ９７０，０００ ９６，５００ １，２１５，０００ １，２２０，０００ １２１，５００ １，４６５，０００ １，４７０，０００ １４６，５００
９７０，０００ ９７５，０００ ９７，０００ １，２２０，０００ １，２２５，０００ １２２，０００ １，４７０，０００ １，４７５，０００ １４７，０００
９７５，０００ ９８０，０００ ９７，５００ １，２２５，０００ １，２３０，０００ １２２，５００ １，４７５，０００ １，４８０，０００ １４７，５００
９８０，０００ ９８５，０００ ９８，０００ １，２３０，０００ １，２３５，０００ １２３，０００ １，４８０，０００ １，４８５，０００ １４８，０００
９８５，０００ ９９０，０００ ９８，５００ １，２３５，０００ １，２４０，０００ １２３，５００ １，４８５，０００ １，４９０，０００ １４８，５００
９９０，０００ ９９５，０００ ９９，０００ １，２４０，０００ １，２４５，０００ １２４，０００ １，４９０，０００ １，４９５，０００ １４９，０００
９９５，０００ １，０００，０００ ９９，５００ １，２４５，０００ １，２５０，０００ １２４，５００ １，４９５，０００ １，５００，０００ １４９，５００
１，０００，０００ １，００５，０００ １００，０００ １，２５０，０００ １，２５５，０００ １２５，０００ １，５００，０００ １，５０５，０００ １５０，０００
１，００５，０００ １，０１０，０００ １００，５００ １，２５５，０００ １，２６０，０００ １２５，５００ １，５０５，０００ １，５１０，０００ １５０，５００
１，０１０，０００ １，０１５，０００ １０１，０００ １，２６０，０００ １，２６５，０００ １２６，０００ １，５１０，０００ １，５１５，０００ １５１，０００
１，０１５，０００ １，０２０，０００ １０１，５００ １，２６５，０００ １，２７０，０００ １２６，５００ １，５１５，０００ １，５２０，０００ １５１，５００
１，０２０，０００ １，０２５，０００ １０２，０００ １，２７０，０００ １，２７５，０００ １２７，０００ １，５２０，０００ １，５２５，０００ １５２，０００
１，０２５，０００ １，０３０，０００ １０２，５００ １，２７５，０００ １，２８０，０００ １２７，５００ １，５２５，０００ １，５３０，０００ １５２，５００
１，０３０，０００ １，０３５，０００ １０３，０００ １，２８０，０００ １，２８５，０００ １２８，０００ １，５３０，０００ １，５３５，０００ １５３，０００
１，０３５，０００ １，０４０，０００ １０３，５００ １，２８５，０００ １，２９０，０００ １２８，５００ １，５３５，０００ １，５４０，０００ １５３，５００
１，０４０，０００ １，０４５，０００ １０４，０００ １，２９０，０００ １，２９５，０００ １２９，０００ １，５４０，０００ １，５４５，０００ １５４，０００
１，０４５，０００ １，０５０，０００ １０４，５００ １，２９５，０００ １，３００，０００ １２９，５００ １，５４５，０００ １，５５０，０００ １５４，５００
１，０５０，０００ １，０５５，０００ １０５，０００ １，３００，０００ １，３０５，０００ １３０，０００ １，５５０，０００ １，５５５，０００ １５５，０００
１，０５５，０００ １，０６０，０００ １０５，５００ １，３０５，０００ １，３１０，０００ １３０，５００ １，５５５，０００ １，５６０，０００ １５５，５００
１，０６０，０００ １，０６５，０００ １０６，０００ １，３１０，０００ １，３１５，０００ １３１，０００ １，５６０，０００ １，５６５，０００ １５６，０００
１，０６５，０００ １，０７０，０００ １０６，５００ １，３１５，０００ １，３２０，０００ １３１，５００ １，５６５，０００ １，５７０，０００ １５６，５００
１，０７０，０００ １，０７５，０００ １０７，０００ １，３２０，０００ １，３２５，０００ １３２，０００ １，５７０，０００ １，５７５，０００ １５７，０００
１，０７５，０００ １，０８０，０００ １０７，５００ １，３２５，０００ １，３３０，０００ １３２，５００ １，５７５，０００ １，５８０，０００ １５７，５００
１，０８０，０００ １，０８５，０００ １０８，０００ １，３３０，０００ １，３３５，０００ １３３，０００ １，５８０，０００ １，５８５，０００ １５８，０００
１，０８５，０００ １，０９０，０００ １０８，５００ １，３３５，０００ １，３４０，０００ １３３，５００ １，５８５，０００ １，５９０，０００ １５８，５００
１，０９０，０００ １，０９５，０００ １０９，０００ １，３４０，０００ １，３４５，０００ １３４，０００ １，５９０，０００ １，５９５，０００ １５９，０００
１，０９５，０００ １，１００，０００ １０９，５００ １，３４５，０００ １，３５０，０００ １３４，５００ １，５９５，０００ １，６００，０００ １５９，５００
１，１００，０００ １，１０５，０００ １１０，０００ １，３５０，０００ １，３５５，０００ １３５，０００ １，６００，０００ １，６０５，０００ １６０，０００
（四）
課税山林所得金額 税額 課税山林所得金額 税額 課税山林所得金額 税額
以上 未満 以上 未満 以上 未満
円 円 円 円 円 円 円 円
１，６０５，０００ １，６１０，０００ １６０，５００ １，８５５，０００ １，８６０，０００ １８５，５００ ８，０００，０００ ９，０００，０００ 課税山林所得金額に１５％を乗じて算出した金額から２３５，０００円を控除した金額
１，６１０，０００ １，６１５，０００ １６１，０００ １，８６０，０００ １，８６５，０００ １８６，０００
１，６１５，０００ １，６２０，０００ １６１，５００ １，８６５，０００ １，８７０，０００ １８６，５００
１，６２０，０００ １，６２５，０００ １６２，０００ １，８７０，０００ １，８７５，０００ １８７，０００
１，６２５，０００ １，６３０，０００ １６２，５００ １，８７５，０００ １，８８０，０００ １８７，５００
１，６３０，０００ １，６３５，０００ １６３，０００ １，８８０，０００ １，８８５，０００ １８８，０００ ９，０００，０００ １０，０００，０００ 課税山林所得金額に１６．５％を乗じて算出した金額から３７０，０００円を控除した金額
１，６３５，０００ １，６４０，０００ １６３，５００ １，８８５，０００ １，８９０，０００ １８８，５００
１，６４０，０００ １，６４５，０００ １６４，０００ １，８９０，０００ １，８９５，０００ １８９，０００
１，６４５，０００ １，６５０，０００ １６４，５００ １，８９５，０００ １，９００，０００ １８９，５００
１，６５０，０００ １，６５５，０００ １６５，０００ １，９００，０００ １，９０５，０００ １９０，０００
１，６５５，０００ １，６６０，０００ １６５，５００ １，９０５，０００ １，９１０，０００ １９０，５００ １０，０００，０００ １２，０００，０００ 課税山林所得金額に１７．２％を乗じて算出した金額から４４０，０００円を控除した金額
１，６６０，０００ １，６６５，０００ １６６，０００ １，９１０，０００ １，９１５，０００ １９１，０００
１，６６５，０００ １，６７０，０００ １６６，５００ １，９１５，０００ １，９２０，０００ １９１，５００
１，６７０，０００ １，６７５，０００ １６７，０００ １，９２０，０００ １，９２５，０００ １９２，０００
１，６７５，０００ １，６８０，０００ １６７，５００ １，９２５，０００ １，９３０，０００ １９２，５００
１，６８０，０００ １，６８５，０００ １６８，０００ １，９３０，０００ １，９３５，０００ １９３，０００ １２，０００，０００ １３，０００，０００ 課税山林所得金額に１８．７％を乗じて算出した金額から６２０，０００円を控除した金額
１，６８５，０００ １，６９０，０００ １６８，５００ １，９３５，０００ １，９４０，０００ １９３，５００
１，６９０，０００ １，６９５，０００ １６９，０００ １，９４０，０００ １，９４５，０００ １９４，０００
１，６９５，０００ １，７００，０００ １６９，５００ １，９４５，０００ １，９５０，０００ １９４，５００
１，７００，０００ １，７０５，０００ １７０，０００ １，９５０，０００ １，９５５，０００ １９５，０００
１，７０５，０００ １，７１０，０００ １７０，５００ １，９５５，０００ １，９６０，０００ １９５，５００ １３，０００，０００ １５，０００，０００ 課税山林所得金額に１９．５％を乗じて算出した金額から７２４，０００円を控除した金額
１，７１０，０００ １，７１５，０００ １７１，０００ １，９６０，０００ １，９６５，０００ １９６，０００
１，７１５，０００ １，７２０，０００ １７１，５００ １，９６５，０００ １，９７０，０００ １９６，５００
１，７２０，０００ １，７２５，０００ １７２，０００ １，９７０，０００ １，９７５，０００ １９７，０００
１，７２５，０００ １，７３０，０００ １７２，５００ １，９７５，０００ １，９８０，０００ １９７，５００
１，７３０，０００ １，７３５，０００ １７３，０００ １，９８０，０００ １，９８５，０００ １９８，０００ １５，０００，０００ １６，０００，０００ 課税山林所得金額に２１．７％を乗じて算出した金額から１，０５４，０００円を控除した金額
１，７３５，０００ １，７４０，０００ １７３，５００ １，９８５，０００ １，９９０，０００ １９８，５００
１，７４０，０００ １，７４５，０００ １７４，０００ １，９９０，０００ １，９９５，０００ １９９，０００
１，７４５，０００ １，７５０，０００ １７４，５００ １，９９５，０００ ２，０００，０００ １９９，５００
１，７５０，０００ １，７５５，０００ １７５，０００
１，７５５，０００ １，７６０，０００ １７５，５００ ２，０００，０００ ３，０００，０００ 課税山林所得金額に１０．５％を乗じて算出した金額から１０，０００円を控除した金額 １６，０００，０００ １９，０００，０００ 課税山林所得金額に２２．５％を乗じて算出した金額から１，１８２，０００円を控除した金額
１，７６０，０００ １，７６５，０００ １７６，０００
１，７６５，０００ １，７７０，０００ １７６，５００
１，７７０，０００ １，７７５，０００ １７７，０００
１，７７５，０００ １，７８０，０００ １７７，５００
１，７８０，０００ １，７８５，０００ １７８，０００ ３，０００，０００ ４，０００，０００ 課税山林所得金額に１２％を乗じて算出した金額から５５，０００円を控除した金額 １９，０００，０００ ２０，０００，０００ 課税山林所得金額に２３．２％を乗じて算出した金額から１，３１５，０００円を控除した金額
１，７８５，０００ １，７９０，０００ １７８，５００
１，７９０，０００ １，７９５，０００ １７９，０００
１，７９５，０００ １，８００，０００ １７９，５００
１，８００，０００ １，８０５，０００ １８０，０００
１，８０５，０００ １，８１０，０００ １８０，５００ ４，０００，０００ ６，０００，０００ 課税山林所得金額に１２．５％を乗じて算出した金額から７５，０００円を控除した金額 ２０，０００，０００ ２２，０００，０００ 課税山林所得金額に２５．５％を乗じて算出した金額から１，７７５，０００円を控除した金額
１，８１０，０００ １，８１５，０００ １８１，０００
１，８１５，０００ １，８２０，０００ １８１，５００
１，８２０，０００ １，８２５，０００ １８２，０００
１，８２５，０００ １，８３０，０００ １８２，５００
１，８３０，０００ １，８３５，０００ １８３，０００ ６，０００，０００ ８，０００，０００ 課税山林所得金額に１４．５％を乗じて算出した金額から１９５，０００円を控除した金額 ２２，０００，０００ ２５，０００，０００ 課税山林所得金額に２６．５％を乗じて算出した金額から１，９９５，０００円を控除した金額
１，８３５，０００ １，８４０，０００ １８３，５００
１，８４０，０００ １，８４５，０００ １８４，０００
１，８４５，０００ １，８５０，０００ １８４，５００
１，８５０，０００ １，８５５，０００ １８５，０００
（五）
課税山林所得金額 税額 課税山林所得金額 税額 課税山林所得金額 税額
以上 未満 以上 未満 以上 未満
円 円 円 円 円 円
２５，０００，０００ ３０，０００，０００ 課税山林所得金額に２９．７％を乗じて算出した金額から２，７９５，０００円を控除した金額 ５０，０００，０００ ６０，０００，０００ 課税山林所得金額に４４％を乗じて算出した金額から８，３３５，０００円を控除した金額 ２００，０００，０００ ３００，０００，０００ 課税山林所得金額に６５％を乗じて算出した金額から３３，８０５，０００円を控除した金額
３０，０００，０００ ３５，０００，０００ 課税山林所得金額に３３％を乗じて算出した金額から３，７８５，０００円を控除した金額 ６０，０００，０００ ７５，０００，０００ 課税山林所得金額に４８．２％を乗じて算出した金額から１０，８５５，０００円を控除した金額 ３００，０００，０００ ４００，０００，０００ 課税山林所得金額に７０％を乗じて算出した金額から４８，８０５，０００円を控除した金額
３５，０００，０００ ４０，０００，０００ 課税山林所得金額に３７％を乗じて算出した金額から５，１８５，０００円を控除した金額 ７５，０００，０００ １００，０００，０００ 課税山林所得金額に５１．２％を乗じて算出した金額から１３，１０５，０００円を控除した金額 ４００，０００，０００円以上 課税山林所得金額に７５％を乗じて算出した金額から６８，８０５，０００円を控除した金額
４０，０００，０００ ４５，０００，０００ 課税山林所得金額に４０％を乗じて算出した金額から６，３８５，０００円を控除した金額 １００，０００，０００ １５０，０００，０００ 課税山林所得金額に５６．２％を乗じて算出した金額から１８，１０５，０００円を控除した金額
４５，０００，０００ ５０，０００，０００ 課税山林所得金額に４１％を乗じて算出した金額から６，８３５，０００円を控除した金額 １５０，０００，０００ ２００，０００，０００ 課税山林所得金額に６０％を乗じて算出した金額から２３，８０５，０００円を控除した金額
（備考）
課税山林所得金額に係る税額を求めるには、課税山林所得金額に応じ、「課税山林所得金額」欄の該当する行を求めるものとし、その行の「税額」欄に記載されている金額が、その求める税額である。
(1)
Taxable timber income Tax amount Taxable timber income Tax amount Taxable timber income Tax amount
At least Less than At least Less than At least Less than
yen yen yen yen yen yen yen yen yen
Less than 1,000 yen 0 50,000 51,000 5,000 137,000 139,000 13,700
1,000 2,000 100 51,000 52,000 5,100 139,000 141,000 13,900
2,000 3,000 200 52,000 53,000 5,200 141,000 143,000 14,100
3,000 4,000 300 53,000 54,000 5,300 143,000 145,000 14,300
4,000 5,000 400 54,000 55,000 5,400 145,000 147,000 14,500
5,000 6,000 500 55,000 56,000 5,500 147,000 149,000 14,700
6,000 7,000 600 56,000 57,000 5,600 149,000 151,000 14,900
7,000 8,000 700 57,000 58,000 5,700 151,000 153,000 15,100
8,000 9,000 800 58,000 59,000 5,800 153,000 155,000 15,300
9,000 10,000 900 59,000 60,000 5,900 155,000 157,000 15,500
10,000 11,000 1,000 60,000 61,000 6,000 157,000 159,000 15,700
11,000 12,000 1,100 61,000 62,000 6,100 159,000 161,000 15,900
12,000 13,000 1,200 62,000 63,000 6,200 161,000 163,000 16,100
13,000 14,000 1,300 63,000 65,000 6,300 163,000 165,000 16,300
14,000 15,000 1,400 65,000 67,000 6,500 165,000 167,000 16,500
15,000 16,000 1,500 67,000 69,000 6,700 167,000 169,000 16,700
16,000 17,000 1,600 69,000 71,000 6,900 169,000 171,000 16,900
17,000 18,000 1,700 71,000 73,000 7,100 171,000 173,000 17,100
18,000 19,000 1,800 73,000 75,000 7,300 173,000 175,000 17,300
19,000 20,000 1,900 75,000 77,000 7,500 175,000 177,000 17,500
20,000 21,000 2,000 77,000 79,000 7,700 177,000 179,000 17,700
21,000 22,000 2,100 79,000 81,000 7,900 179,000 181,000 17,900
22,000 23,000 2,200 81,000 83,000 8,100 181,000 183,000 18,100
23,000 24,000 2,300 83,000 85,000 8,300 183,000 185,000 18,300
24,000 25,000 2,400 85,000 87,000 8,500 185,000 187,000 18,500
25,000 26,000 2,500 87,000 89,000 8,700 187,000 189,000 18,700
26,000 27,000 2,600 89,000 91,000 8,900 189,000 191,000 18,900
27,000 28,000 2,700 91,000 93,000 9,100 191,000 193,000 19,100
28,000 29,000 2,800 93,000 95,000 9,300 193,000 195,000 19,300
29,000 30,000 2,900 95,000 97,000 9,500 195,000 198,000 19,500
30,000 31,000 3,000 97,000 99,000 9,700 198,000 201,000 19,800
31,000 32,000 3,100 99,000 101,000 9,900 201,000 204,000 20,100
32,000 33,000 3,200 101,000 103,000 10,100 204,000 207,000 20,400
33,000 34,000 3,300 103,000 105,000 10,300 207,000 210,000 20,700
34,000 35,000 3,400 105,000 107,000 10,500 210,000 213,000 21,000
35,000 36,000 3,500 107,000 109,000 10,700 213,000 216,000 21,300
36,000 37,000 3,600 109,000 111,000 10,900 216,000 219,000 21,600
37,000 38,000 3,700 111,000 113,000 11,100 219,000 222,000 21,900
38,000 39,000 3,800 113,000 115,000 11,300 222,000 225,000 22,200
39,000 40,000 3,900 115,000 117,000 11,500 225,000 228,000 22,500
40,000 41,000 4,000 117,000 119,000 11,700 228,000 231,000 22,800
41,000 42,000 4,100 119,000 121,000 11,900 231,000 234,000 23,100
42,000 43,000 4,200 121,000 123,000 12,100 234,000 237,000 23,400
43,000 44,000 4,300 123,000 125,000 12,300 237,000 240,000 23,700
44,000 45,000 4,400 125,000 127,000 12,500 240,000 243,000 24,000
45,000 46,000 4,500 127,000 129,000 12,700 243,000 246,000 24,300
46,000 47,000 4,600 129,000 131,000 12,900 246,000 249,000 24,600
47,000 48,000 4,700 131,000 133,000 13,100 249,000 252,000 24,900
48,000 49,000 4,800 133,000 135,000 13,300 252,000 255,000 25,200
49,000 50,000 4,900 135,000 137,000 13,500 255,000 258,000 25,500
(2)
Taxable timber income Tax amount Taxable timber income Tax amount Taxable timber income Tax amount
At least Less than At least Less than At least Less than
yen yen yen yen yen yen yen yen yen
258,000 261,000 25,800 414,000 418,000 41,400 614,000 618,000 61,400
261,000 264,000 26,100 418,000 422,000 41,800 618,000 622,000 61,800
264,000 267,000 26,400 422,000 426,000 42,200 622,000 626,000 62,200
267,000 270,000 26,700 426,000 430,000 42,600 626,000 630,000 62,600
270,000 273,000 27,000 430,000 434,000 43,000 630,000 634,000 63,000
273,000 276,000 27,300 434,000 438,000 43,400 634,000 638,000 63,400
276,000 279,000 27,600 438,000 442,000 43,800 638,000 642,000 63,800
279,000 282,000 27,900 442,000 446,000 44,200 642,000 646,000 64,200
282,000 285,000 28,200 446,000 450,000 44,600 646,000 650,000 64,600
285,000 288,000 28,500 450,000 454,000 45,000 650,000 655,000 65,000
288,000 291,000 28,800 454,000 458,000 45,400 655,000 660,000 65,500
291,000 294,000 29,100 458,000 462,000 45,800 660,000 665,000 66,000
294,000 297,000 29,400 462,000 466,000 46,200 665,000 670,000 66,500
297,000 300,000 29,700 466,000 470,000 46,600 670,000 675,000 67,000
300,000 303,000 30,000 470,000 474,000 47,000 675,000 680,000 67,500
303,000 306,000 30,300 474,000 478,000 47,400 680,000 685,000 68,000
306,000 309,000 30,600 478,000 482,000 47,800 685,000 690,000 68,500
309,000 312,000 30,900 482,000 486,000 48,200 690,000 695,000 69,000
312,000 315,000 31,200 486,000 490,000 48,600 695,000 700,000 69,500
315,000 318,000 31,500 490,000 494,000 49,000 700,000 705,000 70,000
318,000 321,000 31,800 494,000 498,000 49,400 705,000 710,000 70,500
321,000 324,000 32,100 498,000 502,000 49,800 710,000 715,000 71,000
324,000 327,000 32,400 502,000 506,000 50,200 715,000 720,000 71,500
327,000 330,000 32,700 506,000 510,000 50,600 720,000 725,000 72,000
330,000 333,000 33,000 510,000 514,000 51,000 725,000 730,000 72,500
333,000 336,000 33,300 514,000 518,000 51,400 730,000 735,000 73,000
336,000 339,000 33,600 518,000 522,000 51,800 735,000 740,000 73,500
339,000 342,000 33,900 522,000 526,000 52,200 740,000 745,000 74,000
342,000 345,000 34,200 526,000 530,000 52,600 745,000 750,000 74,500
345,000 348,000 34,500 530,000 534,000 53,000 750,000 755,000 75,000
348,000 351,000 34,800 534,000 538,000 53,400 755,000 760,000 75,500
351,000 354,000 35,100 538,000 542,000 53,800 760,000 765,000 76,000
354,000 357,000 35,400 542,000 546,000 54,200 765,000 770,000 76,500
357,000 360,000 35,700 546,000 550,000 54,600 770,000 775,000 77,000
360,000 363,000 36,000 550,000 554,000 55,000 775,000 780,000 77,500
363,000 366,000 36,300 554,000 558,000 55,400 780,000 785,000 78,000
366,000 369,000 36,600 558,000 562,000 55,800 785,000 790,000 78,500
369,000 372,000 36,900 562,000 566,000 56,200 790,000 795,000 79,000
372,000 375,000 37,200 566,000 570,000 56,600 795,000 800,000 79,500
375,000 378,000 37,500 570,000 574,000 57,000 800,000 805,000 80,000
378,000 381,000 37,800 574,000 578,000 57,400 805,000 810,000 80,500
381,000 384,000 38,100 578,000 582,000 57,800 810,000 815,000 81,000
384,000 387,000 38,400 582,000 586,000 58,200 815,000 820,000 81,500
387,000 390,000 38,700 586,000 590,000 58,600 820,000 825,000 82,000
390,000 394,000 39,000 590,000 594,000 59,000 825,000 830,000 82,500
394,000 398,000 39,400 594,000 598,000 59,400 830,000 835,000 83,000
398,000 402,000 39,800 598,000 602,000 59,800 835,000 840,000 83,500
402,000 406,000 40,200 602,000 606,000 60,200 840,000 845,000 84,000
406,000 410,000 40,600 606,000 610,000 60,600 845,000 850,000 84,500
410,000 414,000 41,000 610,000 614,000 61,000 850,000 855,000 85,000
(3)
Taxable timber income Tax amount Taxable timber income Tax amount Taxable timber income Tax amount
At least Less than At least Less than At least Less than
yen yen yen yen yen yen yen yen yen
855,000 860,000 85,500 1,105,000 1,110,000 110,500 1,355,000 1,360,000 135,500
860,000 865,000 86,000 1,110,000 1,115,000 111,000 1,360,000 1,365,000 136,000
865,000 870,000 86,500 1,115,000 1,120,000 111,500 1,365,000 1,370,000 136,500
870,000 875,000 87,000 1,120,000 1,125,000 112,000 1,370,000 1,375,000 137,000
875,000 880,000 87,500 1,125,000 1,130,000 112,500 1,375,000 1,380,000 137,500
880,000 885,000 88,000 1,130,000 1,135,000 113,000 1,380,000 1,385,000 138,000
885,000 890,000 88,500 1,135,000 1,140,000 113,500 1,385,000 1,390,000 138,500
890,000 895,000 89,000 1,140,000 1,145,000 114,000 1,390,000 1,395,000 139,000
895,000 900,000 89,500 1,145,000 1,150,000 114,500 1,395,000 1,400,000 139,500
900,000 905,000 90,000 1,150,000 1,155,000 115,000 1,400,000 1,405,000 140,000
905,000 910,000 90,500 1,155,000 1,160,000 115,500 1,405,000 1,410,000 140,500
910,000 915,000 91,000 1,160,000 1,165,000 116,000 1,410,000 1,415,000 141,000
915,000 920,000 91,500 1,165,000 1,170,000 116,500 1,415,000 1,420,000 141,500
920,000 925,000 92,000 1,170,000 1,175,000 117,000 1,420,000 1,425,000 142,000
925,000 930,000 92,500 1,175,000 1,180,000 117,500 1,425,000 1,430,000 142,500
930,000 935,000 93,000 1,180,000 1,185,000 118,000 1,430,000 1,435,000 143,000
935,000 940,000 93,500 1,185,000 1,190,000 118,500 1,435,000 1,440,000 143,500
940,000 945,000 94,000 1,190,000 1,195,000 119,000 1,440,000 1,445,000 144,000
945,000 950,000 94,500 1,195,000 1,200,000 119,500 1,445,000 1,450,000 144,500
950,000 955,000 95,000 1,200,000 1,205,000 120,000 1,450,000 1,455,000 145,000
955,000 960,000 95,500 1,205,000 1,210,000 120,500 1,455,000 1,460,000 145,500
960,000 965,000 96,000 1,210,000 1,215,000 121,000 1,460,000 1,465,000 146,000
965,000 970,000 96,500 1,215,000 1,220,000 121,500 1,465,000 1,470,000 146,500
970,000 975,000 97,000 1,220,000 1,225,000 122,000 1,470,000 1,475,000 147,000
975,000 980,000 97,500 1,225,000 1,230,000 122,500 1,475,000 1,480,000 147,500
980,000 985,000 98,000 1,230,000 1,235,000 123,000 1,480,000 1,485,000 148,000
985,000 990,000 98,500 1,235,000 1,240,000 123,500 1,485,000 1,490,000 148,500
990,000 995,000 99,000 1,240,000 1,245,000 124,000 1,490,000 1,495,000 149,000
995,000 1,000,000 99,500 1,245,000 1,250,000 124,500 1,495,000 1,500,000 149,500
1,000,000 1,005,000 100,000 1,250,000 1,255,000 125,000 1,500,000 1,505,000 150,000
1,005,000 1,010,000 100,500 1,255,000 1,260,000 125,500 1,505,000 1,510,000 150,500
1,010,000 1,015,000 101,000 1,260,000 1,265,000 126,000 1,510,000 1,515,000 151,000
1,015,000 1,020,000 101,500 1,265,000 1,270,000 126,500 1,515,000 1,520,000 151,500
1,020,000 1,025,000 102,000 1,270,000 1,275,000 127,000 1,520,000 1,525,000 152,000
1,025,000 1,030,000 102,500 1,275,000 1,280,000 127,500 1,525,000 1,530,000 152,500
1,030,000 1,035,000 103,000 1,280,000 1,285,000 128,000 1,530,000 1,535,000 153,000
1,035,000 1,040,000 103,500 1,285,000 1,290,000 128,500 1,535,000 1,540,000 153,500
1,040,000 1,045,000 104,000 1,290,000 1,295,000 129,000 1,540,000 1,545,000 154,000
1,045,000 1,050,000 104,500 1,295,000 1,300,000 129,500 1,545,000 1,550,000 154,500
1,050,000 1,055,000 105,000 1,300,000 1,305,000 130,000 1,550,000 1,555,000 155,000
1,055,000 1,060,000 105,500 1,305,000 1,310,000 130,500 1,555,000 1,560,000 155,500
1,060,000 1,065,000 106,000 1,310,000 1,315,000 131,000 1,560,000 1,565,000 156,000
1,065,000 1,070,000 106,500 1,315,000 1,320,000 131,500 1,565,000 1,570,000 156,500
1,070,000 1,075,000 107,000 1,320,000 1,325,000 132,000 1,570,000 1,575,000 157,000
1,075,000 1,080,000 107,500 1,325,000 1,330,000 132,500 1,575,000 1,580,000 157,500
1,080,000 1,085,000 108,000 1,330,000 1,335,000 133,000 1,580,000 1,585,000 158,000
1,085,000 1,090,000 108,500 1,335,000 1,340,000 133,500 1,585,000 1,590,000 158,500
1,090,000 1,095,000 109,000 1,340,000 1,345,000 134,000 1,590,000 1,595,000 159,000
1,095,000 1,100,000 109,500 1,345,000 1,350,000 134,500 1,595,000 1,600,000 159,500
1,100,000 1,105,000 110,000 1,350,000 1,355,000 135,000 1,600,000 1,605,000 160,000
(4)
Taxable timber income Tax amount Taxable timber income Tax amount Taxable timber income Tax amount
At least Less than At least Less than At least Less than
yen yen yen yen yen yen yen yen
1,605,000 1,610,000 160,500 1,855,000 1,860,000 185,500 8,000,000 9,000,000 The amount obtained by deducting 235,000 yen from the amount calculated by multiplying the taxable timber income by 15%
1,610,000 1,615,000 161,000 1,860,000 1,865,000 186,000
1,615,000 1,620,000 161,500 1,865,000 1,870,000 186,500
1,620,000 1,625,000 162,000 1,870,000 1,875,000 187,000
1,625,000 1,630,000 162,500 1,875,000 1,880,000 187,500
1,630,000 1,635,000 163,000 1,880,000 1,885,000 188,000 9,000,000 10,000,000 The amount obtained by deducting 370,000 yen from the amount calculated by multiplying the taxable timber income by 16.5%
1,635,000 1,640,000 163,500 1,885,000 1,890,000 188,500
1,640,000 1,645,000 164,000 1,890,000 1,895,000 189,000
1,645,000 1,650,000 164,500 1,895,000 1,900,000 189,500
1,650,000 1,655,000 165,000 1,900,000 1,905,000 190,000
1,655,000 1,660,000 165,500 1,905,000 1,910,000 190,500 10,000,000 12,000,000 The amount obtained by deducting 440,000 yen from the amount calculated by multiplying the taxable timber income by 17.2%
1,660,000 1,665,000 166,000 1,910,000 1,915,000 191,000
1,665,000 1,670,000 166,500 1,915,000 1,920,000 191,500
1,670,000 1,675,000 167,000 1,920,000 1,925,000 192,000
1,675,000 1,680,000 167,500 1,925,000 1,930,000 192,500
1,680,000 1,685,000 168,000 1,930,000 1,935,000 193,000 12,000,000 13,000,000 The amount obtained by deducting 620,000 yen from the amount calculated by multiplying the taxable timber income by 18.7%
1,685,000 1,690,000 168,500 1,935,000 1,940,000 193,500
1,690,000 1,695,000 169,000 1,940,000 1,945,000 194,000
1,695,000 1,700,000 169,500 1,945,000 1,950,000 194,500
1,700,000 1,705,000 170,000 1,950,000 1,955,000 195,000
1,705,000 1,710,000 170,500 1,955,000 1,960,000 195,500 13,000,000 15,000,000 The amount obtained by deducting 724,000 yen from the amount calculated by multiplying the taxable timber income by 19.5%
1,710,000 1,715,000 171,000 1,960,000 1,965,000 196,000
1,715,000 1,720,000 171,500 1,965,000 1,970,000 196,500
1,720,000 1,725,000 172,000 1,970,000 1,975,000 197,000
1,725,000 1,730,000 172,500 1,975,000 1,980,000 197,500
1,730,000 1,735,000 173,000 1,980,000 1,985,000 198,000 15,000,000 16,000,000 The amount obtained by deducting 1,054,000 yen from the amount calculated by multiplying the taxable timber income by 21.7%
1,735,000 1,740,000 173,500 1,985,000 1,990,000 198,500
1,740,000 1,745,000 174,000 1,990,000 1,995,000 199,000
1,745,000 1,750,000 174,500 1,995,000 2,000,000 199,500
1,750,000 1,755,000 175,000
1,755,000 1,760,000 175,500 2,000,000 3,000,000 The amount obtained by deducting 10,000 yen from the amount calculated by multiplying the taxable timber income by 10.5% 16,000,000 19,000,000 The amount obtained by deducting 1,182,000 yen from the amount calculated by multiplying the taxable timber income by 22.5%
1,760,000 1,765,000 176,000
1,765,000 1,770,000 176,500
1,770,000 1,775,000 177,000
1,775,000 1,780,000 177,500
1,780,000 1,785,000 178,000 3,000,000 4,000,000 The amount obtained by deducting 55,000 yen from the amount calculated by multiplying the taxable timber income by 12% 19,000,000 20,000,000 The amount obtained by deducting 1,315,000 yen from the amount calculated by multiplying the taxable timber income by 23.2%
1,785,000 1,790,000 178,500
1,790,000 1,795,000 179,000
1,795,000 1,800,000 179,500
1,800,000 1,805,000 180,000
1,805,000 1,810,000 180,500 4,000,000 6,000,000 The amount obtained by deducting 75,000 yen from the amount calculated by multiplying the taxable timber income by 12.5% 20,000,000 22,000,000 The amount obtained by deducting 1,775,000 yen from the amount calculated by multiplying the taxable timber income by 25.5%
1,810,000 1,815,000 181,000
1,815,000 1,820,000 181,500
1,820,000 1,825,000 182,000
1,825,000 1,830,000 182,500
1,830,000 1,835,000 183,000 6,000,000 8,000,000 The amount obtained by deducting 195,000 yen from the amount calculated by multiplying the taxable timber income by 14.5% 22,000,000 25,000,000 The amount obtained by deducting 1,995,000 yen from the amount calculated by multiplying the taxable timber income by 26.5%
1,835,000 1,840,000 183,500
1,840,000 1,845,000 184,000
1,845,000 1,850,000 184,500
1,850,000 1,855,000 185,000
(5)
Taxable timber income Tax amount Taxable timber income Tax amount Taxable timber income Tax amount
At least Less than At least Less than At least Less than
yen yen yen yen yen yen
25,000,000 30,000,000 The amount obtained by deducting 2,795,000 yen from the amount calculated by multiplying the taxable timber income by 29.7% 50,000,000 60,000,000 The amount obtained by deducting 8,335,000 yen from the amount calculated by multiplying the taxable timber income by 44% 200,000,000 300,000,000 The amount obtained by deducting 33,805,000 yen from the amount calculated by multiplying the taxable timber income by 65%
30,000,000 35,000,000 The amount obtained by deducting 3,785,000 yen from the amount calculated by multiplying the taxable timber income by 33% 60,000,000 75,000,000 The amount obtained by deducting 10,855,000 yen from the amount calculated by multiplying the taxable timber income by 48.2% 300,000,000 400,000,000 The amount obtained by deducting 48,805,000 yen from the amount calculated by multiplying the taxable timber income by 70%
35,000,000 40,000,000 The amount obtained by deducting 5,185,000 yen from the amount calculated by multiplying the taxable timber income by 37% 75,000,000 100,000,000 The amount obtained by deducting 13,105,000 yen from the amount calculated by multiplying the taxable timber income by 51.2% 400,000,000 yen or more The amount obtained by deducting 68,805,000 yen from the amount calculated by multiplying the taxable timber income by 75%
40,000,000 45,000,000 The amount obtained by deducting 6,385,000 yen from the amount calculated by multiplying the taxable timber income by 40% 100,000,000 150,000,000 The amount obtained by deducting 18,105,000 yen from the amount calculated by multiplying the taxable timber income by 56.2%
45,000,000 50,000,000 The amount obtained by deducting 6,835,000 yen from the amount calculated by multiplying the taxable timber income by 41% 150,000,000 200,000,000 The amount obtained by deducting 23,805,000 yen from the amount calculated by multiplying the taxable timber income by 60%
(Remarks)
To find the tax amount on taxable timber income, find the applicable row of the "Taxable timber income" column according to the taxable timber income; the amount stated in the "Tax amount" column of that row is the tax amount sought.
machine translation, not official
## 附則別表第三（昭和４９年分の所得税に係る予定納税基準額の算出率の表）
suppl-3491-15/appdx-3 · https://japanlaw.org/ja/income-tax-act/suppl-3491-15/appdx-3 · https://japanlaw.org/l/340AC0000000033/suppl-3491-15/appdx-3
昭和４８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４８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
０ ３７５千円未満 ３７５千円未満 ４２６千円未満 ４８６千円未満 ５７０千円未満 ６９５千円未満 ６９５千円未満 ６９５千円未満
４０ ６９５ ８４０ ６９５ １，０４０
５０ ５７０ ７００ ６９５ ９４０ ８４０ １，１６０ １，０４０ １，４３０
６０ ４８６ ７３０ ７００ １，０７０ ９４０ １，５３０ １，１６０ １，９７０ １，４３０ ２，７７０
７０ ４２６ ５４０ ７３０ ９８０ １，０７０ １，５５０ １，５３０ ２，５１０ １，９７０ ６，５２０ ２，７７０ ８，２８０
７５ ５４０ ８，２５０ ９８０ ９，３６０ １，５５０ １０，６９０ ２，５１０ １１，４１０ ６，５２０ １２，４９０ ８，２８０ １３，２４０
８０ ３７５ １５，５６０ ３７５ １５，８５０ ８，２５０ １６，６００ ９，３６０ １７，３５０ １０，６９０ １８，１００ １１，４１０ １８，８４０ １２，４９０ １９，５９０ １３，２４０ ２０，７１０
８５ １５，５６０ ３０，０００ １５，８５０ ３０，０００ １６，６００ ３０，０００ １７，３５０ ３０，０００ １８，１００ ３０，０００ １８，８４０ ３０，０００ １９，５９０ ３０，０００ ２０，７１０ ３０，０００
（注）
（一） この表は、昭和４８年分の課税総所得金額等が３，０００万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４８年分の課税総所得金額等」とは、附則第六条第一項第二号（昭和四十九年分及び昭和五十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４８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４８年分の課税総所得金額等が３，０００万円以上である者については、この表によらず、附則第六条第一項第一号に掲げる金額から１５０万円を控除した金額が昭和４９年分の所得税に係る予定納税基準額である。
Rate to be applied to the amount of income tax on the taxable aggregate income and similar amount for 1973 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 1973
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 375 thousand yen Less than 375 thousand yen Less than 426 thousand yen Less than 486 thousand yen Less than 570 thousand yen Less than 695 thousand yen Less than 695 thousand yen Less than 695 thousand yen
40 695 840 695 1,040
50 570 700 695 940 840 1,160 1,040 1,430
60 486 730 700 1,070 940 1,530 1,160 1,970 1,430 2,770
70 426 540 730 980 1,070 1,550 1,530 2,510 1,970 6,520 2,770 8,280
75 540 8,250 980 9,360 1,550 10,690 2,510 11,410 6,520 12,490 8,280 13,240
80 375 15,560 375 15,850 8,250 16,600 9,360 17,350 10,690 18,100 11,410 18,840 12,490 19,590 13,240 20,710
85 15,560 30,000 15,850 30,000 16,600 30,000 17,350 30,000 18,100 30,000 18,840 30,000 19,590 30,000 20,710 30,000
(Note)
(i) This table applies to a person whose taxable aggregate income and similar amount for 1973 is less than 30,000,000 yen.
(ii) The terms used in this table are as follows:
(1) "Taxable aggregate income and similar amount for 1973" means the taxable aggregate income and similar amount prescribed in Article 6, paragraph (1), item (ii) (Special Provisions on the Calculation of the tax prepayment calculation base for Income Tax for 1974 and 1975) 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 Where There Is a Relative Engaged Exclusively in the Business, etc.) 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 1973.
(iii) For a person whose taxable aggregate income and similar amount for 1973 is 30,000,000 yen or more, the tax prepayment calculation base for income tax for 1974 is, without using this table, the amount arrived at when 1,500,000 yen is deducted from the amount set forth in Article 6, paragraph (1), item (i) of the Supplementary Provisions.
machine translation, not official
## 附則別表第四 削除
suppl-3491-15/appdx-4 · https://japanlaw.org/ja/income-tax-act/suppl-3491-15/appdx-4 · https://japanlaw.org/l/340AC0000000033/suppl-3491-15/appdx-4
## 附則別表第五（昭和４９年分の年末調整のための給与所得の源泉徴収税額表）
suppl-3491-15/appdx-5 · https://japanlaw.org/ja/income-tax-act/suppl-3491-15/appdx-5 · https://japanlaw.org/l/340AC0000000033/suppl-3491-15/appdx-5
（一）
課税給与所得金額 税額 課税給与所得金額 税額 課税給与所得金額 税額
以上 未満 以上 未満 以上 未満
円 円 円 円 円 円 円 円 円
１，０００円未満 ０ ５０，０００ ５１，０００ ５，０００ １３７，０００ １３９，０００ １３，７００
１，０００ ２，０００ １００ ５１，０００ ５２，０００ ５，１００ １３９，０００ １４１，０００ １３，９００
２，０００ ３，０００ ２００ ５２，０００ ５３，０００ ５，２００ １４１，０００ １４３，０００ １４，１００
３，０００ ４，０００ ３００ ５３，０００ ５４，０００ ５，３００ １４３，０００ １４５，０００ １４，３００
４，０００ ５，０００ ４００ ５４，０００ ５５，０００ ５，４００ １４５，０００ １４７，０００ １４，５００
５，０００ ６，０００ ５００ ５５，０００ ５６，０００ ５，５００ １４７，０００ １４９，０００ １４，７００
６，０００ ７，０００ ６００ ５６，０００ ５７，０００ ５，６００ １４９，０００ １５１，０００ １４，９００
７，０００ ８，０００ ７００ ５７，０００ ５８，０００ ５，７００ １５１，０００ １５３，０００ １５，１００
８，０００ ９，０００ ８００ ５８，０００ ５９，０００ ５，８００ １５３，０００ １５５，０００ １５，３００
９，０００ １０，０００ ９００ ５９，０００ ６０，０００ ５，９００ １５５，０００ １５７，０００ １５，５００
１０，０００ １１，０００ １，０００ ６０，０００ ６１，０００ ６，０００ １５７，０００ １５９，０００ １５，７００
１１，０００ １２，０００ １，１００ ６１，０００ ６２，０００ ６，１００ １５９，０００ １６１，０００ １５，９００
１２，０００ １３，０００ １，２００ ６２，０００ ６３，０００ ６，２００ １６１，０００ １６３，０００ １６，１００
１３，０００ １４，０００ １，３００ ６３，０００ ６５，０００ ６，３００ １６３，０００ １６５，０００ １６，３００
１４，０００ １５，０００ １，４００ ６５，０００ ６７，０００ ６，５００ １６５，０００ １６７，０００ １６，５００
１５，０００ １６，０００ １，５００ ６７，０００ ６９，０００ ６，７００ １６７，０００ １６９，０００ １６，７００
１６，０００ １７，０００ １，６００ ６９，０００ ７１，０００ ６，９００ １６９，０００ １７１，０００ １６，９００
１７，０００ １８，０００ １，７００ ７１，０００ ７３，０００ ７，１００ １７１，０００ １７３，０００ １７，１００
１８，０００ １９，０００ １，８００ ７３，０００ ７５，０００ ７，３００ １７３，０００ １７５，０００ １７，３００
１９，０００ ２０，０００ １，９００ ７５，０００ ７７，０００ ７，５００ １７５，０００ １７７，０００ １７，５００
２０，０００ ２１，０００ ２，０００ ７７，０００ ７９，０００ ７，７００ １７７，０００ １７９，０００ １７，７００
２１，０００ ２２，０００ ２，１００ ７９，０００ ８１，０００ ７，９００ １７９，０００ １８１，０００ １７，９００
２２，０００ ２３，０００ ２，２００ ８１，０００ ８３，０００ ８，１００ １８１，０００ １８３，０００ １８，１００
２３，０００ ２４，０００ ２，３００ ８３，０００ ８５，０００ ８，３００ １８３，０００ １８５，０００ １８，３００
２４，０００ ２５，０００ ２，４００ ８５，０００ ８７，０００ ８，５００ １８５，０００ １８７，０００ １８，５００
２５，０００ ２６，０００ ２，５００ ８７，０００ ８９，０００ ８，７００ １８７，０００ １８９，０００ １８，７００
２６，０００ ２７，０００ ２，６００ ８９，０００ ９１，０００ ８，９００ １８９，０００ １９１，０００ １８，９００
２７，０００ ２８，０００ ２，７００ ９１，０００ ９３，０００ ９，１００ １９１，０００ １９３，０００ １９，１００
２８，０００ ２９，０００ ２，８００ ９３，０００ ９５，０００ ９，３００ １９３，０００ １９５，０００ １９，３００
２９，０００ ３０，０００ ２，９００ ９５，０００ ９７，０００ ９，５００ １９５，０００ １９８，０００ １９，５００
３０，０００ ３１，０００ ３，０００ ９７，０００ ９９，０００ ９，７００ １９８，０００ ２０１，０００ １９，８００
３１，０００ ３２，０００ ３，１００ ９９，０００ １０１，０００ ９，９００ ２０１，０００ ２０４，０００ ２０，１００
３２，０００ ３３，０００ ３，２００ １０１，０００ １０３，０００ １０，１００ ２０４，０００ ２０７，０００ ２０，４００
３３，０００ ３４，０００ ３，３００ １０３，０００ １０５，０００ １０，３００ ２０７，０００ ２１０，０００ ２０，７００
３４，０００ ３５，０００ ３，４００ １０５，０００ １０７，０００ １０，５００ ２１０，０００ ２１３，０００ ２１，０００
３５，０００ ３６，０００ ３，５００ １０７，０００ １０９，０００ １０，７００ ２１３，０００ ２１６，０００ ２１，３００
３６，０００ ３７，０００ ３，６００ １０９，０００ １１１，０００ １０，９００ ２１６，０００ ２１９，０００ ２１，６００
３７，０００ ３８，０００ ３，７００ １１１，０００ １１３，０００ １１，１００ ２１９，０００ ２２２，０００ ２１，９００
３８，０００ ３９，０００ ３，８００ １１３，０００ １１５，０００ １１，３００ ２２２，０００ ２２５，０００ ２２，２００
３９，０００ ４０，０００ ３，９００ １１５，０００ １１７，０００ １１，５００ ２２５，０００ ２２８，０００ ２２，５００
４０，０００ ４１，０００ ４，０００ １１７，０００ １１９，０００ １１，７００ ２２８，０００ ２３１，０００ ２２，８００
４１，０００ ４２，０００ ４，１００ １１９，０００ １２１，０００ １１，９００ ２３１，０００ ２３４，０００ ２３，１００
４２，０００ ４３，０００ ４，２００ １２１，０００ １２３，０００ １２，１００ ２３４，０００ ２３７，０００ ２３，４００
４３，０００ ４４，０００ ４，３００ １２３，０００ １２５，０００ １２，３００ ２３７，０００ ２４０，０００ ２３，７００
４４，０００ ４５，０００ ４，４００ １２５，０００ １２７，０００ １２，５００ ２４０，０００ ２４３，０００ ２４，０００
４５，０００ ４６，０００ ４，５００ １２７，０００ １２９，０００ １２，７００ ２４３，０００ ２４６，０００ ２４，３００
４６，０００ ４７，０００ ４，６００ １２９，０００ １３１，０００ １２，９００ ２４６，０００ ２４９，０００ ２４，６００
４７，０００ ４８，０００ ４，７００ １３１，０００ １３３，０００ １３，１００ ２４９，０００ ２５２，０００ ２４，９００
４８，０００ ４９，０００ ４，８００ １３３，０００ １３５，０００ １３，３００ ２５２，０００ ２５５，０００ ２５，２００
４９，０００ ５０，０００ ４，９００ １３５，０００ １３７，０００ １３，５００ ２５５，０００ ２５８，０００ ２５，５００
（二）
課税給与所得金額 税額 課税給与所得金額 税額 課税給与所得金額 税額
以上 未満 以上 未満 以上 未満
円 円 円 円 円 円 円 円 円
２５８，０００ ２６１，０００ ２５，８００ ４１４，０００ ４１８，０００ ４１，４００ ６１４，０００ ６１８，０００ ６２，６００
２６１，０００ ２６４，０００ ２６，１００ ４１８，０００ ４２２，０００ ４１，８００ ６１８，０００ ６２２，０００ ６３，１００
２６４，０００ ２６７，０００ ２６，４００ ４２２，０００ ４２６，０００ ４２，３００ ６２２，０００ ６２６，０００ ６３，６００
２６７，０００ ２７０，０００ ２６，７００ ４２６，０００ ４３０，０００ ４２，７００ ６２６，０００ ６３０，０００ ６４，１００
２７０，０００ ２７３，０００ ２７，０００ ４３０，０００ ４３４，０００ ４３，１００ ６３０，０００ ６３４，０００ ６４，６００
２７３，０００ ２７６，０００ ２７，３００ ４３４，０００ ４３８，０００ ４３，５００ ６３４，０００ ６３８，０００ ６５，０００
２７６，０００ ２７９，０００ ２７，６００ ４３８，０００ ４４２，０００ ４３，９００ ６３８，０００ ６４２，０００ ６５，５００
２７９，０００ ２８２，０００ ２７，９００ ４４２，０００ ４４６，０００ ４４，４００ ６４２，０００ ６４６，０００ ６６，０００
２８２，０００ ２８５，０００ ２８，２００ ４４６，０００ ４５０，０００ ４４，８００ ６４６，０００ ６５０，０００ ６６，５００
２８５，０００ ２８８，０００ ２８，５００ ４５０，０００ ４５４，０００ ４５，２００ ６５０，０００ ６５５，０００ ６７，０００
２８８，０００ ２９１，０００ ２８，８００ ４５４，０００ ４５８，０００ ４５，６００ ６５５，０００ ６６０，０００ ６７，６００
２９１，０００ ２９４，０００ ２９，１００ ４５８，０００ ４６２，０００ ４６，０００ ６６０，０００ ６６５，０００ ６８，２００
２９４，０００ ２９７，０００ ２９，４００ ４６２，０００ ４６６，０００ ４６，５００ ６６５，０００ ６７０，０００ ６８，８００
２９７，０００ ３００，０００ ２９，７００ ４６６，０００ ４７０，０００ ４６，９００ ６７０，０００ ６７５，０００ ６９，４００
３００，０００ ３０３，０００ ３０，０００ ４７０，０００ ４７４，０００ ４７，３００ ６７５，０００ ６８０，０００ ７０，０００
３０３，０００ ３０６，０００ ３０，３００ ４７４，０００ ４７８，０００ ４７，７００ ６８０，０００ ６８５，０００ ７０，６００
３０６，０００ ３０９，０００ ３０，６００ ４７８，０００ ４８２，０００ ４８，１００ ６８５，０００ ６９０，０００ ７１，２００
３０９，０００ ３１２，０００ ３０，９００ ４８２，０００ ４８６，０００ ４８，６００ ６９０，０００ ６９５，０００ ７１，８００
３１２，０００ ３１５，０００ ３１，２００ ４８６，０００ ４９０，０００ ４９，０００ ６９５，０００ ７００，０００ ７２，４００
３１５，０００ ３１８，０００ ３１，５００ ４９０，０００ ４９４，０００ ４９，４００ ７００，０００ ７０５，０００ ７３，０００
３１８，０００ ３２１，０００ ３１，８００ ４９４，０００ ４９８，０００ ４９，８００ ７０５，０００ ７１０，０００ ７３，６００
３２１，０００ ３２４，０００ ３２，１００ ４９８，０００ ５０２，０００ ５０，２００ ７１０，０００ ７１５，０００ ７４，２００
３２４，０００ ３２７，０００ ３２，４００ ５０２，０００ ５０６，０００ ５０，７００ ７１５，０００ ７２０，０００ ７４，８００
３２７，０００ ３３０，０００ ３２，７００ ５０６，０００ ５１０，０００ ５１，１００ ７２０，０００ ７２５，０００ ７５，４００
３３０，０００ ３３３，０００ ３３，０００ ５１０，０００ ５１４，０００ ５１，５００ ７２５，０００ ７３０，０００ ７６，０００
３３３，０００ ３３６，０００ ３３，３００ ５１４，０００ ５１８，０００ ５１，９００ ７３０，０００ ７３５，０００ ７６，６００
３３６，０００ ３３９，０００ ３３，６００ ５１８，０００ ５２２，０００ ５２，３００ ７３５，０００ ７４０，０００ ７７，２００
３３９，０００ ３４２，０００ ３３，９００ ５２２，０００ ５２６，０００ ５２，８００ ７４０，０００ ７４５，０００ ７７，８００
３４２，０００ ３４５，０００ ３４，２００ ５２６，０００ ５３０，０００ ５３，２００ ７４５，０００ ７５０，０００ ７８，４００
３４５，０００ ３４８，０００ ３４，５００ ５３０，０００ ５３４，０００ ５３，６００ ７５０，０００ ７５５，０００ ７９，０００
３４８，０００ ３５１，０００ ３４，８００ ５３４，０００ ５３８，０００ ５４，０００ ７５５，０００ ７６０，０００ ７９，６００
３５１，０００ ３５４，０００ ３５，１００ ５３８，０００ ５４２，０００ ５４，４００ ７６０，０００ ７６５，０００ ８０，２００
３５４，０００ ３５７，０００ ３５，４００ ５４２，０００ ５４６，０００ ５４，９００ ７６５，０００ ７７０，０００ ８０，８００
３５７，０００ ３６０，０００ ３５，７００ ５４６，０００ ５５０，０００ ５５，３００ ７７０，０００ ７７５，０００ ８１，４００
３６０，０００ ３６３，０００ ３６，０００ ５５０，０００ ５５４，０００ ５５，７００ ７７５，０００ ７８０，０００ ８２，０００
３６３，０００ ３６６，０００ ３６，３００ ５５４，０００ ５５８，０００ ５６，１００ ７８０，０００ ７８５，０００ ８２，６００
３６６，０００ ３６９，０００ ３６，６００ ５５８，０００ ５６２，０００ ５６，５００ ７８５，０００ ７９０，０００ ８３，２００
３６９，０００ ３７２，０００ ３６，９００ ５６２，０００ ５６６，０００ ５７，０００ ７９０，０００ ７９５，０００ ８３，８００
３７２，０００ ３７５，０００ ３７，２００ ５６６，０００ ５７０，０００ ５７，４００ ７９５，０００ ８００，０００ ８４，４００
３７５，０００ ３７８，０００ ３７，５００ ５７０，０００ ５７４，０００ ５７，８００ ８００，０００ ８０５，０００ ８５，０００
３７８，０００ ３８１，０００ ３７，８００ ５７４，０００ ５７８，０００ ５８，２００ ８０５，０００ ８１０，０００ ８５，６００
３８１，０００ ３８４，０００ ３８，１００ ５７８，０００ ５８２，０００ ５８，６００ ８１０，０００ ８１５，０００ ８６，２００
３８４，０００ ３８７，０００ ３８，４００ ５８２，０００ ５８６，０００ ５９，１００ ８１５，０００ ８２０，０００ ８６，８００
３８７，０００ ３９０，０００ ３８，７００ ５８６，０００ ５９０，０００ ５９，５００ ８２０，０００ ８２５，０００ ８７，５００
３９０，０００ ３９４，０００ ３９，０００ ５９０，０００ ５９４，０００ ５９，９００ ８２５，０００ ８３０，０００ ８８，１００
３９４，０００ ３９８，０００ ３９，４００ ５９４，０００ ５９８，０００ ６０，３００ ８３０，０００ ８３５，０００ ８８，７００
３９８，０００ ４０２，０００ ３９，８００ ５９８，０００ ６０２，０００ ６０，７００ ８３５，０００ ８４０，０００ ８９，３００
４０２，０００ ４０６，０００ ４０，２００ ６０２，０００ ６０６，０００ ６１，２００ ８４０，０００ ８４５，０００ ９０，０００
４０６，０００ ４１０，０００ ４０，６００ ６０６，０００ ６１０，０００ ６１，７００ ８４５，０００ ８５０，０００ ９０，６００
４１０，０００ ４１４，０００ ４１，０００ ６１０，０００ ６１４，０００ ６２，２００ ８５０，０００ ８５５，０００ ９１，２００
（三）
課税給与所得金額 税額 課税給与所得金額 税額 課税給与所得金額 税額
以上 未満 以上 未満 以上 未満
円 円 円 円 円 円 円 円 円
８５５，０００ ８６０，０００ ９１，８００ １，１０５，０００ １，１１０，０００ １２３，１００ １，３５５，０００ １，３６０，０００ １５７，４００
８６０，０００ ８６５，０００ ９２，５００ １，１１０，０００ １，１１５，０００ １２３，７００ １，３６０，０００ １，３６５，０００ １５８，２００
８６５，０００ ８７０，０００ ９３，１００ １，１１５，０００ １，１２０，０００ １２４，３００ １，３６５，０００ １，３７０，０００ １５８，９００
８７０，０００ ８７５，０００ ９３，７００ １，１２０，０００ １，１２５，０００ １２５，０００ １，３７０，０００ １，３７５，０００ １５９，６００
８７５，０００ ８８０，０００ ９４，３００ １，１２５，０００ １，１３０，０００ １２５，６００ １，３７５，０００ １，３８０，０００ １６０，３００
８８０，０００ ８８５，０００ ９５，０００ １，１３０，０００ １，１３５，０００ １２６，２００ １，３８０，０００ １，３８５，０００ １６１，１００
８８５，０００ ８９０，０００ ９５，６００ １，１３５，０００ １，１４０，０００ １２６，８００ １，３８５，０００ １，３９０，０００ １６１，８００
８９０，０００ ８９５，０００ ９６，２００ １，１４０，０００ １，１４５，０００ １２７，５００ １，３９０，０００ １，３９５，０００ １６２，５００
８９５，０００ ９００，０００ ９６，８００ １，１４５，０００ １，１５０，０００ １２８，１００ １，３９５，０００ １，４００，０００ １６３，２００
９００，０００ ９０５，０００ ９７，５００ １，１５０，０００ １，１５５，０００ １２８，７００ １，４００，０００ １，４０５，０００ １６４，０００
９０５，０００ ９１０，０００ ９８，１００ １，１５５，０００ １，１６０，０００ １２９，３００ １，４０５，０００ １，４１０，０００ １６４，７００
９１０，０００ ９１５，０００ ９８，７００ １，１６０，０００ １，１６５，０００ １３０，０００ １，４１０，０００ １，４１５，０００ １６５，４００
９１５，０００ ９２０，０００ ９９，３００ １，１６５，０００ １，１７０，０００ １３０，６００ １，４１５，０００ １，４２０，０００ １６６，１００
９２０，０００ ９２５，０００ １００，０００ １，１７０，０００ １，１７５，０００ １３１，２００ １，４２０，０００ １，４２５，０００ １６６，９００
９２５，０００ ９３０，０００ １００，６００ １，１７５，０００ １，１８０，０００ １３１，８００ １，４２５，０００ １，４３０，０００ １６７，６００
９３０，０００ ９３５，０００ １０１，２００ １，１８０，０００ １，１８５，０００ １３２，５００ １，４３０，０００ １，４３５，０００ １６８，３００
９３５，０００ ９４０，０００ １０１，８００ １，１８５，０００ １，１９０，０００ １３３，１００ １，４３５，０００ １，４４０，０００ １６９，０００
９４０，０００ ９４５，０００ １０２，５００ １，１９０，０００ １，１９５，０００ １３３，７００ １，４４０，０００ １，４４５，０００ １６９，８００
９４５，０００ ９５０，０００ １０３，１００ １，１９５，０００ １，２００，０００ １３４，３００ １，４４５，０００ １，４５０，０００ １７０，５００
９５０，０００ ９５５，０００ １０３，７００ １，２００，０００ １，２０５，０００ １３５，０００ １，４５０，０００ １，４５５，０００ １７１，２００
９５５，０００ ９６０，０００ １０４，３００ １，２０５，０００ １，２１０，０００ １３５，７００ １，４５５，０００ １，４６０，０００ １７１，９００
９６０，０００ ９６５，０００ １０５，０００ １，２１０，０００ １，２１５，０００ １３６，４００ １，４６０，０００ １，４６５，０００ １７２，７００
９６５，０００ ９７０，０００ １０５，６００ １，２１５，０００ １，２２０，０００ １３７，１００ １，４６５，０００ １，４７０，０００ １７３，４００
９７０，０００ ９７５，０００ １０６，２００ １，２２０，０００ １，２２５，０００ １３７，９００ １，４７０，０００ １，４７５，０００ １７４，１００
９７５，０００ ９８０，０００ １０６，８００ １，２２５，０００ １，２３０，０００ １３８，６００ １，４７５，０００ １，４８０，０００ １７４，８００
９８０，０００ ９８５，０００ １０７，５００ １，２３０，０００ １，２３５，０００ １３９，３００ １，４８０，０００ １，４８５，０００ １７５，６００
９８５，０００ ９９０，０００ １０８，１００ １，２３５，０００ １，２４０，０００ １４０，０００ １，４８５，０００ １，４９０，０００ １７６，３００
９９０，０００ ９９５，０００ １０８，７００ １，２４０，０００ １，２４５，０００ １４０，８００ １，４９０，０００ １，４９５，０００ １７７，０００
９９５，０００ １，０００，０００ １０９，３００ １，２４５，０００ １，２５０，０００ １４１，５００ １，４９５，０００ １，５００，０００ １７７，７００
１，０００，０００ １，００５，０００ １１０，０００ １，２５０，０００ １，２５５，０００ １４２，２００ １，５００，０００ １，５０５，０００ １７８，５００
１，００５，０００ １，０１０，０００ １１０，６００ １，２５５，０００ １，２６０，０００ １４２，９００ １，５０５，０００ １，５１０，０００ １７９，２００
１，０１０，０００ １，０１５，０００ １１１，２００ １，２６０，０００ １，２６５，０００ １４３，７００ １，５１０，０００ １，５１５，０００ １７９，９００
１，０１５，０００ １，０２０，０００ １１１，８００ １，２６５，０００ １，２７０，０００ １４４，４００ １，５１５，０００ １，５２０，０００ １８０，６００
１，０２０，０００ １，０２５，０００ １１２，５００ １，２７０，０００ １，２７５，０００ １４５，１００ １，５２０，０００ １，５２５，０００ １８１，４００
１，０２５，０００ １，０３０，０００ １１３，１００ １，２７５，０００ １，２８０，０００ １４５，８００ １，５２５，０００ １，５３０，０００ １８２，１００
１，０３０，０００ １，０３５，０００ １１３，７００ １，２８０，０００ １，２８５，０００ １４６，６００ １，５３０，０００ １，５３５，０００ １８２，８００
１，０３５，０００ １，０４０，０００ １１４，３００ １，２８５，０００ １，２９０，０００ １４７，３００ １，５３５，０００ １，５４０，０００ １８３，５００
１，０４０，０００ １，０４５，０００ １１５，０００ １，２９０，０００ １，２９５，０００ １４８，０００ １，５４０，０００ １，５４５，０００ １８４，３００
１，０４５，０００ １，０５０，０００ １１５，６００ １，２９５，０００ １，３００，０００ １４８，７００ １，５４５，０００ １，５５０，０００ １８５，０００
１，０５０，０００ １，０５５，０００ １１６，２００ １，３００，０００ １，３０５，０００ １４９，５００ １，５５０，０００ １，５５５，０００ １８５，７００
１，０５５，０００ １，０６０，０００ １１６，８００ １，３０５，０００ １，３１０，０００ １５０，２００ １，５５５，０００ １，５６０，０００ １８６，４００
１，０６０，０００ １，０６５，０００ １１７，５００ １，３１０，０００ １，３１５，０００ １５０，９００ １，５６０，０００ １，５６５，０００ １８７，２００
１，０６５，０００ １，０７０，０００ １１８，１００ １，３１５，０００ １，３２０，０００ １５１，６００ １，５６５，０００ １，５７０，０００ １８７，９００
１，０７０，０００ １，０７５，０００ １１８，７００ １，３２０，０００ １，３２５，０００ １５２，４００ １，５７０，０００ １，５７５，０００ １８８，６００
１，０７５，０００ １，０８０，０００ １１９，３００ １，３２５，０００ １，３３０，０００ １５３，１００ １，５７５，０００ １，５８０，０００ １８９，３００
１，０８０，０００ １，０８５，０００ １２０，０００ １，３３０，０００ １，３３５，０００ １５３，８００ １，５８０，０００ １，５８５，０００ １９０，１００
１，０８５，０００ １，０９０，０００ １２０，６００ １，３３５，０００ １，３４０，０００ １５４，５００ １，５８５，０００ １，５９０，０００ １９０，８００
１，０９０，０００ １，０９５，０００ １２１，２００ １，３４０，０００ １，３４５，０００ １５５，３００ １，５９０，０００ １，５９５，０００ １９１，５００
１，０９５，０００ １，１００，０００ １２１，８００ １，３４５，０００ １，３５０，０００ １５６，０００ １，５９５，０００ １，６００，０００ １９２，２００
１，１００，０００ １，１０５，０００ １２２，５００ １，３５０，０００ １，３５５，０００ １５６，７００ １，６００，０００ １，６０５，０００ １９３，０００
（四）
課税給与所得金額 税額 課税給与所得金額 税額 課税給与所得金額 税額
以上 未満 以上 未満 以上 未満
円 円 円 円 円 円 円 円
１，６０５，０００ １，６１０，０００ １９３，７００ １，８３０，０００ １，８３５，０００ ２２７，９００ ２，６００，０００ ３，０００，０００ 課税給与所得金額に１９．５％を乗じて算出した金額から１４４，８００円を控除した金額
１，６１０，０００ １，６１５，０００ １９４，５００ １，８３５，０００ １，８４０，０００ ２２８，７００
１，６１５，０００ １，６２０，０００ １９５，２００ １，８４０，０００ １，８４５，０００ ２２９，６００
１，６２０，０００ １，６２５，０００ １９６，０００ １，８４５，０００ １，８５０，０００ ２３０，４００
１，６２５，０００ １，６３０，０００ １９６，７００ １，８５０，０００ １，８５５，０００ ２３１，２００
１，６３０，０００ １，６３５，０００ １９７，５００ １，８５５，０００ １，８６０，０００ ２３２，０００ ３，０００，０００ ３，２００，０００ 課税給与所得金額に２１．７％を乗じて算出した金額から２１０，８００円を控除した金額
１，６３５，０００ １，６４０，０００ １９８，２００ １，８６０，０００ １，８６５，０００ ２３２，９００
１，６４０，０００ １，６４５，０００ １９９，０００ １，８６５，０００ １，８７０，０００ ２３３，７００
１，６４５，０００ １，６５０，０００ １９９，７００ １，８７０，０００ １，８７５，０００ ２３４，５００
１，６５０，０００ １，６５５，０００ ２００，５００ １，８７５，０００ １，８８０，０００ ２３５，３００
１，６５５，０００ １，６６０，０００ ２０１，２００ １，８８０，０００ １，８８５，０００ ２３６，２００ ３，２００，０００ ３，８００，０００ 課税給与所得金額に２２．５％を乗じて算出した金額から２３６，４００円を控除した金額
１，６６０，０００ １，６６５，０００ ２０２，０００ １，８８５，０００ １，８９０，０００ ２３７，０００
１，６６５，０００ １，６７０，０００ ２０２，７００ １，８９０，０００ １，８９５，０００ ２３７，８００
１，６７０，０００ １，６７５，０００ ２０３，５００ １，８９５，０００ １，９００，０００ ２３８，６００
１，６７５，０００ １，６８０，０００ ２０４，２００ １，９００，０００ １，９０５，０００ ２３９，５００
１，６８０，０００ １，６８５，０００ ２０５，０００ １，９０５，０００ １，９１０，０００ ２４０，３００ ３，８００，０００ ４，０００，０００ 課税給与所得金額に２３．２％を乗じて算出した金額から２６３，０００円を控除した金額
１，６８５，０００ １，６９０，０００ ２０５，７００ １，９１０，０００ １，９１５，０００ ２４１，１００
１，６９０，０００ １，６９５，０００ ２０６，５００ １，９１５，０００ １，９２０，０００ ２４１，９００
１，６９５，０００ １，７００，０００ ２０７，２００ １，９２０，０００ １，９２５，０００ ２４２，８００
１，７００，０００ １，７０５，０００ ２０８，０００ １，９２５，０００ １，９３０，０００ ２４３，６００
１，７０５，０００ １，７１０，０００ ２０８，７００ １，９３０，０００ １，９３５，０００ ２４４，４００ ４，０００，０００ ４，４００，０００ 課税給与所得金額に２５．５％を乗じて算出した金額から３５５，０００円を控除した金額
１，７１０，０００ １，７１５，０００ ２０９，５００ １，９３５，０００ １，９４０，０００ ２４５，２００
１，７１５，０００ １，７２０，０００ ２１０，２００ １，９４０，０００ １，９４５，０００ ２４６，１００
１，７２０，０００ １，７２５，０００ ２１１，０００ １，９４５，０００ １，９５０，０００ ２４６，９００
１，７２５，０００ １，７３０，０００ ２１１，７００ １，９５０，０００ １，９５５，０００ ２４７，７００
１，７３０，０００ １，７３５，０００ ２１２，５００ １，９５５，０００ １，９６０，０００ ２４８，５００ ４，４００，０００ ５，０００，０００ 課税給与所得金額に２６．５％を乗じて算出した金額から３９９，０００円を控除した金額
１，７３５，０００ １，７４０，０００ ２１３，２００ １，９６０，０００ １，９６５，０００ ２４９，４００
１，７４０，０００ １，７４５，０００ ２１４，０００ １，９６５，０００ １，９７０，０００ ２５０，２００
１，７４５，０００ １，７５０，０００ ２１４，７００ １，９７０，０００ １，９７５，０００ ２５１，０００
１，７５０，０００ １，７５５，０００ ２１５，５００ １，９７５，０００ １，９８０，０００ ２５１，８００
１，７５５，０００ １，７６０，０００ ２１６，２００ １，９８０，０００ １，９８５，０００ ２５２，７００ ５，０００，０００ ６，０００，０００ 課税給与所得金額に２９．７％を乗じて算出した金額から５５９，０００円を控除した金額
１，７６０，０００ １，７６５，０００ ２１７，０００ １，９８５，０００ １，９９０，０００ ２５３，５００
１，７６５，０００ １，７７０，０００ ２１７，７００ １，９９０，０００ １，９９５，０００ ２５４，３００
１，７７０，０００ １，７７５，０００ ２１８，５００ １，９９５，０００ ２，０００，０００ ２５５，１００
１，７７５，０００ １，７８０，０００ ２１９，２００
１，７８０，０００ １，７８５，０００ ２２０，０００ ２，０００，０００ ２，４００，０００ 課税給与所得金額に１７．２％を乗じて算出した金額から８８，０００円を控除した金額 ６，０００，０００ ６，２４７，０００ 課税給与所得金額に３３％を乗じて算出した金額から７５７，０００円を控除した金額
１，７８５，０００ １，７９０，０００ ２２０，７００
１，７９０，０００ １，７９５，０００ ２２１，５００
１，７９５，０００ １，８００，０００ ２２２，２００
１，８００，０００ １，８０５，０００ ２２３，０００
１，８０５，０００ １，８１０，０００ ２２３，８００ ２，４００，０００ ２，６００，０００ 課税給与所得金額に１８．７％を乗じて算出した金額から１２４，０００円を控除した金額 ６，２４７，０００円 １，３０４，５００円
１，８１０，０００ １，８１５，０００ ２２４，６００
１，８１５，０００ １，８２０，０００ ２２５，４００
１，８２０，０００ １，８２５，０００ ２２６，３００
１，８２５，０００ １，８３０，０００ ２２７，１００
（注）
この表において「課税給与所得金額」とは、附則第三条第二項（昭和四十九年分の所得税の所得控除等及び税額の計算に係る特例）の規定により読み替えられた新法第百九十条第二号（年末調整）に規定する給与所得控除後の給与等の金額から同号イからニまでに掲げる金額の合計額を控除した金額をいう。
（備考）
税額の求め方は、次のとおりである。
（一） まず、この表の付表によりその年中の給与等の金額に応じて求めた同表の給与所得控除後の給与等の金額から、次に掲げる金額を控除した金額を求める。
（１） その年中の給与等の金額から控除される社会保険料がある場合には、その金額
（２） 給与所得者の保険料控除申告書により申告された社会保険料の金額がある場合には、その金額
（３） 給与所得者の保険料控除申告書により申告された小規模企業共済等掛金（新法第七十五条第一項（小規模企業共済等掛金控除）に規定する小規模企業共済等掛金をいう。）の額がある場合には、その金額
（４） 給与所得者の保険料控除申告書により申告された生命保険料（新法第七十六条第一項（生命保険料控除）に規定する生命保険料をいう。以下同じ。）の金額がある場合には、次に掲げる場合の区分に応じそれぞれ次に掲げる金額
（イ） その生命保険料の金額の合計額が２５，０００円までの場合 当該合計額
（ロ） その生命保険料の金額の合計額が２５，０００円を超え５０，０００円までの場合 当該合計額の２分の１に相当する金額と１２，５００円との合計額
（ハ） その生命保険料の金額の合計額が５０，０００円を超え１００，０００円までの場合 当該合計額の４分の１に相当する金額と２５，０００円との合計額
（ニ） その生命保険料の金額の合計額が１００，０００円を超える場合 ５０，０００円
（５） 給与所得者の保険料控除申告書により申告された損害保険料（新法第七十七条第一項（損害保険料控除）に規定する損害保険料をいう。以下同じ。）の金額がある場合には、次に掲げる場合の区分に応じそれぞれ次に掲げる金額
（イ） その損害保険料の金額のすべてが新法第七十七条第一項第一号に規定する契約（（ハ）において「短期契約」という。）に係るものである場合 次に掲げる場合の区分に応じそれぞれ次に掲げる金額
（ａ） その損害保険料の金額の合計額が２，０００円までの場合 当該合計額
（ｂ） その損害保険料の金額の合計額が２，０００円を超え４，０００円までの場合 当該合計額の２分の１に相当する金額と１，０００円との合計額
（ｃ） その損害保険料の金額の合計額が４，０００円を超える場合 ３，０００円
（ロ） その損害保険料の金額のすべてが新法第七十七条第一項第二号に規定する契約（（ハ）において「長期契約」という。）に係るものである場合 次に掲げる場合の区分に応じそれぞれ次に掲げる金額
（ａ） その損害保険料の金額の合計額が１０，０００円までの場合 当該合計額
（ｂ） その損害保険料の金額の合計額が１０，０００円を超え２０，０００円までの場合 当該合計額の２分の１に相当する金額と５，０００円との合計額
（ｃ） その損害保険料の金額の合計額が２０，０００円を超える場合 １５，０００円
（ハ） その損害保険料の金額のうちに短期契約に係るものと長期契約に係るものとがある場合 次に掲げる場合の区分に応じそれぞれ次に掲げる金額
（ａ） その損害保険料の金額のうち、短期契約に係るものにつき（イ）に準じて求めた金額と長期契約に係るものにつき（ロ）に準じて求めた金額との合計額が１５，０００円までの場合 当該合計額
（ｂ） （ａ）の合計額が１５，０００円を超える場合 １５，０００円
（二） 給与所得者の扶養控除等申告書にその居住者が障害者、老年者、寡婦又は勤労学生に該当する旨の記載がある場合（当該勤労学生が新法第二条第一項第三十二号ロ又はハ（定義）に掲げる者に該当する場合には、当該申告書に勤労学生に該当する旨の記載があるほか、新法第百九十四条第三項（給与所得者の扶養控除等申告書）に規定する書類の提出又は提示があつた場合）には、これらの一に該当するごとに１５２，５００円（その者が特別障害者に該当する旨の記載がある場合には、２２７，５００円）を、当該申告書にその居住者の扶養親族等のうちに障害者がある旨の記載がある場合には、その障害者１人につき１５２，５００円（その者が特別障害者に該当する旨の記載がある場合には、２２７，５００円）を、（一）により求めた金額から控除した金額を求める。
（三） 次に、（一）及び（二）により求めた金額から、
（１） 給与所得者の扶養控除等申告書により申告された控除対象配偶者がある場合において、
（イ） 当該申告書により申告された扶養親族があるときは、配偶者控除の額、附則第三条第二項の規定により読み替えられた新法第八十四条第一項及び第二項（扶養控除）の規定による扶養控除の額並びに基礎控除の額の合計額を控除し、
（ロ） 当該申告書により申告された扶養親族がないときは、配偶者控除の額及び基礎控除の額の合計額を控除し、
（２） 給与所得者の扶養控除等申告書により申告された控除対象配偶者がない場合において、
（イ） 当該申告書により申告された扶養親族があるときは、附則第三条第二項の規定により読み替えられた新法第八十四条第一項及び第二項の規定による扶養控除の額並びに基礎控除の額の合計額を控除し、
（ロ） 当該申告書により申告された扶養親族がないときは、基礎控除の額を控除し、
それぞれその残額を求める。
（四） （三）により求めた残額に応じ、「課税給与所得金額」欄の該当する行を求め、その行の「税額」欄に記載されている金額が、その求める税額である。
（五） （一）から（四）までにより税額を求める場合において、（三）により求めた残額が２，０００，０００円以上の居住者のその残額に１，０００円未満の端数があるときは、これを切り捨てた後の金額をその残額とみなすものとし、その居住者の税額に１００円未満の端数があるときは、これを切り捨てた額をもつてその求める税額とする。
附則別表第五の付表
（一）
給与等の金額 給与所得控除後の給与等の金額 給与等の金額 給与所得控除後の給与等の金額 給与等の金額 給与所得控除後の給与等の金額
以上 未満 以上 未満 以上 未満
円 円 円 円 円 円 円 円 円
４３８，５００円未満 ０ １，３３０，０００ １，３３２，０００ ８６４，５００ １，４３０，０００ １，４３２，０００ ９２９，５００
１，３３２，０００ １，３３４，０００ ８６５，８００ １，４３２，０００ １，４３４，０００ ９３０，８００
１，３３４，０００ １，３３６，０００ ８６７，１００ １，４３４，０００ １，４３６，０００ ９３２，１００
１，３３６，０００ １，３３８，０００ ８６８，４００ １，４３６，０００ １，４３８，０００ ９３３，４００
１，３３８，０００ １，３４０，０００ ８６９，７００ １，４３８，０００ １，４４０，０００ ９３４，７００
４３８，５００ １，２５０，０００ 給与等の金額から４３７，５００円を控除した金額 １，３４０，０００ １，３４２，０００ ８７１，０００ １，４４０，０００ １，４４２，０００ ９３６，０００
１，３４２，０００ １，３４４，０００ ８７２，３００ １，４４２，０００ １，４４４，０００ ９３７，３００
１，３４４，０００ １，３４６，０００ ８７３，６００ １，４４４，０００ １，４４６，０００ ９３８，６００
１，３４６，０００ １，３４８，０００ ８７４，９００ １，４４６，０００ １，４４８，０００ ９３９，９００
１，３４８，０００ １，３５０，０００ ８７６，２００ １，４４８，０００ １，４５０，０００ ９４１，２００
１，２５０，０００ １，２５２，０００ ８１２，５００ １，３５０，０００ １，３５２，０００ ８７７，５００ １，４５０，０００ １，４５２，０００ ９４２，５００
１，２５２，０００ １，２５４，０００ ８１３，８００ １，３５２，０００ １，３５４，０００ ８７８，８００ １，４５２，０００ １，４５４，０００ ９４３，８００
１，２５４，０００ １，２５６，０００ ８１５，１００ １，３５４，０００ １，３５６，０００ ８８０，１００ １，４５４，０００ １，４５６，０００ ９４５，１００
１，２５６，０００ １，２５８，０００ ８１６，４００ １，３５６，０００ １，３５８，０００ ８８１，４００ １，４５６，０００ １，４５８，０００ ９４６，４００
１，２５８，０００ １，２６０，０００ ８１７，７００ １，３５８，０００ １，３６０，０００ ８８２，７００ １，４５８，０００ １，４６０，０００ ９４７，７００
１，２６０，０００ １，２６２，０００ ８１９，０００ １，３６０，０００ １，３６２，０００ ８８４，０００ １，４６０，０００ １，４６２，０００ ９４９，０００
１，２６２，０００ １，２６４，０００ ８２０，３００ １，３６２，０００ １，３６４，０００ ８８５，３００ １，４６２，０００ １，４６４，０００ ９５０，３００
１，２６４，０００ １，２６６，０００ ８２１，６００ １，３６４，０００ １，３６６，０００ ８８６，６００ １，４６４，０００ １，４６６，０００ ９５１，６００
１，２６６，０００ １，２６８，０００ ８２２，９００ １，３６６，０００ １，３６８，０００ ８８７，９００ １，４６６，０００ １，４６８，０００ ９５２，９００
１，２６８，０００ １，２７０，０００ ８２４，２００ １，３６８，０００ １，３７０，０００ ８８９，２００ １，４６８，０００ １，４７０，０００ ９５４，２００
１，２７０，０００ １，２７２，０００ ８２５，５００ １，３７０，０００ １，３７２，０００ ８９０，５００ １，４７０，０００ １，４７２，０００ ９５５，５００
１，２７２，０００ １，２７４，０００ ８２６，８００ １，３７２，０００ １，３７４，０００ ８９１，８００ １，４７２，０００ １，４７４，０００ ９５６，８００
１，２７４，０００ １，２７６，０００ ８２８，１００ １，３７４，０００ １，３７６，０００ ８９３，１００ １，４７４，０００ １，４７６，０００ ９５８，１００
１，２７６，０００ １，２７８，０００ ８２９，４００ １，３７６，０００ １，３７８，０００ ８９４，４００ １，４７６，０００ １，４７８，０００ ９５９，４００
１，２７８，０００ １，２８０，０００ ８３０，７００ １，３７８，０００ １，３８０，０００ ８９５，７００ １，４７８，０００ １，４８０，０００ ９６０，７００
１，２８０，０００ １，２８２，０００ ８３２，０００ １，３８０，０００ １，３８２，０００ ８９７，０００ １，４８０，０００ １，４８２，０００ ９６２，０００
１，２８２，０００ １，２８４，０００ ８３３，３００ １，３８２，０００ １，３８４，０００ ８９８，３００ １，４８２，０００ １，４８４，０００ ９６３，３００
１，２８４，０００ １，２８６，０００ ８３４，６００ １，３８４，０００ １，３８６，０００ ８９９，６００ １，４８４，０００ １，４８６，０００ ９６４，６００
１，２８６，０００ １，２８８，０００ ８３５，９００ １，３８６，０００ １，３８８，０００ ９００，９００ １，４８６，０００ １，４８８，０００ ９６５，９００
１，２８８，０００ １，２９０，０００ ８３７，２００ １，３８８，０００ １，３９０，０００ ９０２，２００ １，４８８，０００ １，４９０，０００ ９６７，２００
１，２９０，０００ １，２９２，０００ ８３８，５００ １，３９０，０００ １，３９２，０００ ９０３，５００ １，４９０，０００ １，４９２，０００ ９６８，５００
１，２９２，０００ １，２９４，０００ ８３９，８００ １，３９２，０００ １，３９４，０００ ９０４，８００ １，４９２，０００ １，４９４，０００ ９６９，８００
１，２９４，０００ １，２９６，０００ ８４１，１００ １，３９４，０００ １，３９６，０００ ９０６，１００ １，４９４，０００ １，４９６，０００ ９７１，１００
１，２９６，０００ １，２９８，０００ ８４２，４００ １，３９６，０００ １，３９８，０００ ９０７，４００ １，４９６，０００ １，４９８，０００ ９７２，４００
１，２９８，０００ １，３００，０００ ８４３，７００ １，３９８，０００ １，４００，０００ ９０８，７００ １，４９８，０００ １，５００，０００ ９７３，７００
１，３００，０００ １，３０２，０００ ８４５，０００ １，４００，０００ １，４０２，０００ ９１０，０００ １，５００，０００ １，５０２，０００ ９７５，０００
１，３０２，０００ １，３０４，０００ ８４６，３００ １，４０２，０００ １，４０４，０００ ９１１，３００ １，５０２，０００ １，５０４，０００ ９７６，５００
１，３０４，０００ １，３０６，０００ ８４７，６００ １，４０４，０００ １，４０６，０００ ９１２，６００ １，５０４，０００ １，５０６，０００ ９７８，０００
１，３０６，０００ １，３０８，０００ ８４８，９００ １，４０６，０００ １，４０８，０００ ９１３，９００ １，５０６，０００ １，５０８，０００ ９７９，５００
１，３０８，０００ １，３１０，０００ ８５０，２００ １，４０８，０００ １，４１０，０００ ９１５，２００ １，５０８，０００ １，５１０，０００ ９８１，０００
１，３１０，０００ １，３１２，０００ ８５１，５００ １，４１０，０００ １，４１２，０００ ９１６，５００ １，５１０，０００ １，５１２，０００ ９８２，５００
１，３１２，０００ １，３１４，０００ ８５２，８００ １，４１２，０００ １，４１４，０００ ９１７，８００ １，５１２，０００ １，５１４，０００ ９８４，０００
１，３１４，０００ １，３１６，０００ ８５４，１００ １，４１４，０００ １，４１６，０００ ９１９，１００ １，５１４，０００ １，５１６，０００ ９８５，５００
１，３１６，０００ １，３１８，０００ ８５５，４００ １，４１６，０００ １，４１８，０００ ９２０，４００ １，５１６，０００ １，５１８，０００ ９８７，０００
１，３１８，０００ １，３２０，０００ ８５６，７００ １，４１８，０００ １，４２０，０００ ９２１，７００ １，５１８，０００ １，５２０，０００ ９８８，５００
１，３２０，０００ １，３２２，０００ ８５８，０００ １，４２０，０００ １，４２２，０００ ９２３，０００ １，５２０，０００ １，５２２，０００ ９９０，０００
１，３２２，０００ １，３２４，０００ ８５９，３００ １，４２２，０００ １，４２４，０００ ９２４，３００ １，５２２，０００ １，５２４，０００ ９９１，５００
１，３２４，０００ １，３２６，０００ ８６０，６００ １，４２４，０００ １，４２６，０００ ９２５，６００ １，５２４，０００ １，５２６，０００ ９９３，０００
１，３２６，０００ １，３２８，０００ ８６１，９００ １，４２６，０００ １，４２８，０００ ９２６，９００ １，５２６，０００ １，５２８，０００ ９９４，５００
１，３２８，０００ １，３３０，０００ ８６３，２００ １，４２８，０００ １，４３０，０００ ９２８，２００ １，５２８，０００ １，５３０，０００ ９９６，０００
（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
１，５３０，０００ １，５３２，０００ ９９７，５００ １，６３０，０００ １，６３２，０００ １，０７２，５００ １，７３０，０００ １，７３２，０００ １，１４７，５００
１，５３２，０００ １，５３４，０００ ９９９，０００ １，６３２，０００ １，６３４，０００ １，０７４，０００ １，７３２，０００ １，７３４，０００ １，１４９，０００
１，５３４，０００ １，５３６，０００ １，０００，５００ １，６３４，０００ １，６３６，０００ １，０７５，５００ １，７３４，０００ １，７３６，０００ １，１５０，５００
１，５３６，０００ １，５３８，０００ １，００２，０００ １，６３６，０００ １，６３８，０００ １，０７７，０００ １，７３６，０００ １，７３８，０００ １，１５２，０００
１，５３８，０００ １，５４０，０００ １，００３，５００ １，６３８，０００ １，６４０，０００ １，０７８，５００ １，７３８，０００ １，７４０，０００ １，１５３，５００
１，５４０，０００ １，５４２，０００ １，００５，０００ １，６４０，０００ １，６４２，０００ １，０８０，０００ １，７４０，０００ １，７４２，０００ １，１５５，０００
１，５４２，０００ １，５４４，０００ １，００６，５００ １，６４２，０００ １，６４４，０００ １，０８１，５００ １，７４２，０００ １，７４４，０００ １，１５６，５００
１，５４４，０００ １，５４６，０００ １，００８，０００ １，６４４，０００ １，６４６，０００ １，０８３，０００ １，７４４，０００ １，７４６，０００ １，１５８，０００
１，５４６，０００ １，５４８，０００ １，００９，５００ １，６４６，０００ １，６４８，０００ １，０８４，５００ １，７４６，０００ １，７４８，０００ １，１５９，５００
１，５４８，０００ １，５５０，０００ １，０１１，０００ １，６４８，０００ １，６５０，０００ １，０８６，０００ １，７４８，０００ １，７５０，０００ １，１６１，０００
１，５５０，０００ １，５５２，０００ １，０１２，５００ １，６５０，０００ １，６５２，０００ １，０８７，５００ １，７５０，０００ １，７５２，０００ １，１６２，５００
１，５５２，０００ １，５５４，０００ １，０１４，０００ １，６５２，０００ １，６５４，０００ １，０８９，０００ １，７５２，０００ １，７５４，０００ １，１６４，０００
１，５５４，０００ １，５５６，０００ １，０１５，５００ １，６５４，０００ １，６５６，０００ １，０９０，５００ １，７５４，０００ １，７５６，０００ １，１６５，５００
１，５５６，０００ １，５５８，０００ １，０１７，０００ １，６５６，０００ １，６５８，０００ １，０９２，０００ １，７５６，０００ １，７５８，０００ １，１６７，０００
１，５５８，０００ １，５６０，０００ １，０１８，５００ １，６５８，０００ １，６６０，０００ １，０９３，５００ １，７５８，０００ １，７６０，０００ １，１６８，５００
１，５６０，０００ １，５６２，０００ １，０２０，０００ １，６６０，０００ １，６６２，０００ １，０９５，０００ １，７６０，０００ １，７６２，０００ １，１７０，０００
１，５６２，０００ １，５６４，０００ １，０２１，５００ １，６６２，０００ １，６６４，０００ １，０９６，５００ １，７６２，０００ １，７６４，０００ １，１７１，５００
１，５６４，０００ １，５６６，０００ １，０２３，０００ １，６６４，０００ １，６６６，０００ １，０９８，０００ １，７６４，０００ １，７６６，０００ １，１７３，０００
１，５６６，０００ １，５６８，０００ １，０２４，５００ １，６６６，０００ １，６６８，０００ １，０９９，５００ １，７６６，０００ １，７６８，０００ １，１７４，５００
１，５６８，０００ １，５７０，０００ １，０２６，０００ １，６６８，０００ １，６７０，０００ １，１０１，０００ １，７６８，０００ １，７７０，０００ １，１７６，０００
１，５７０，０００ １，５７２，０００ １，０２７，５００ １，６７０，０００ １，６７２，０００ １，１０２，５００ １，７７０，０００ １，７７２，０００ １，１７７，５００
１，５７２，０００ １，５７４，０００ １，０２９，０００ １，６７２，０００ １，６７４，０００ １，１０４，０００ １，７７２，０００ １，７７４，０００ １，１７９，０００
１，５７４，０００ １，５７６，０００ １，０３０，５００ １，６７４，０００ １，６７６，０００ １，１０５，５００ １，７７４，０００ １，７７６，０００ １，１８０，５００
１，５７６，０００ １，５７８，０００ １，０３２，０００ １，６７６，０００ １，６７８，０００ １，１０７，０００ １，７７６，０００ １，７７８，０００ １，１８２，０００
１，５７８，０００ １，５８０，０００ １，０３３，５００ １，６７８，０００ １，６８０，０００ １，１０８，５００ １，７７８，０００ １，７８０，０００ １，１８３，５００
１，５８０，０００ １，５８２，０００ １，０３５，０００ １，６８０，０００ １，６８２，０００ １，１１０，０００ １，７８０，０００ １，７８２，０００ １，１８５，０００
１，５８２，０００ １，５８４，０００ １，０３６，５００ １，６８２，０００ １，６８４，０００ １，１１１，５００ １，７８２，０００ １，７８４，０００ １，１８６，５００
１，５８４，０００ １，５８６，０００ １，０３８，０００ １，６８４，０００ １，６８６，０００ １，１１３，０００ １，７８４，０００ １，７８６，０００ １，１８８，０００
１，５８６，０００ １，５８８，０００ １，０３９，５００ １，６８６，０００ １，６８８，０００ １，１１４，５００ １，７８６，０００ １，７８８，０００ １，１８９，５００
１，５８８，０００ １，５９０，０００ １，０４１，０００ １，６８８，０００ １，６９０，０００ １，１１６，０００ １，７８８，０００ １，７９０，０００ １，１９１，０００
１，５９０，０００ １，５９２，０００ １，０４２，５００ １，６９０，０００ １，６９２，０００ １，１１７，５００ １，７９０，０００ １，７９２，０００ １，１９２，５００
１，５９２，０００ １，５９４，０００ １，０４４，０００ １，６９２，０００ １，６９４，０００ １，１１９，０００ １，７９２，０００ １，７９４，０００ １，１９４，０００
１，５９４，０００ １，５９６，０００ １，０４５，５００ １，６９４，０００ １，６９６，０００ １，１２０，５００ １，７９４，０００ １，７９６，０００ １，１９５，５００
１，５９６，０００ １，５９８，０００ １，０４７，０００ １，６９６，０００ １，６９８，０００ １，１２２，０００ １，７９６，０００ １，７９８，０００ １，１９７，０００
１，５９８，０００ １，６００，０００ １，０４８，５００ １，６９８，０００ １，７００，０００ １，１２３，５００ １，７９８，０００ １，８００，０００ １，１９８，５００
１，６００，０００ １，６０２，０００ １，０５０，０００ １，７００，０００ １，７０２，０００ １，１２５，０００ １，８００，０００ １，８０２，０００ １，２００，０００
１，６０２，０００ １，６０４，０００ １，０５１，５００ １，７０２，０００ １，７０４，０００ １，１２６，５００ １，８０２，０００ １，８０４，０００ １，２０１，５００
１，６０４，０００ １，６０６，０００ １，０５３，０００ １，７０４，０００ １，７０６，０００ １，１２８，０００ １，８０４，０００ １，８０６，０００ １，２０３，０００
１，６０６，０００ １，６０８，０００ １，０５４，５００ １，７０６，０００ １，７０８，０００ １，１２９，５００ １，８０６，０００ １，８０８，０００ １，２０４，５００
１，６０８，０００ １，６１０，０００ １，０５６，０００ １，７０８，０００ １，７１０，０００ １，１３１，０００ １，８０８，０００ １，８１０，０００ １，２０６，０００
１，６１０，０００ １，６１２，０００ １，０５７，５００ １，７１０，０００ １，７１２，０００ １，１３２，５００ １，８１０，０００ １，８１２，０００ １，２０７，５００
１，６１２，０００ １，６１４，０００ １，０５９，０００ １，７１２，０００ １，７１４，０００ １，１３４，０００ １，８１２，０００ １，８１４，０００ １，２０９，０００
１，６１４，０００ １，６１６，０００ １，０６０，５００ １，７１４，０００ １，７１６，０００ １，１３５，５００ １，８１４，０００ １，８１６，０００ １，２１０，５００
１，６１６，０００ １，６１８，０００ １，０６２，０００ １，７１６，０００ １，７１８，０００ １，１３７，０００ １，８１６，０００ １，８１８，０００ １，２１２，０００
１，６１８，０００ １，６２０，０００ １，０６３，５００ １，７１８，０００ １，７２０，０００ １，１３８，５００ １，８１８，０００ １，８２０，０００ １，２１３，５００
１，６２０，０００ １，６２２，０００ １，０６５，０００ １，７２０，０００ １，７２２，０００ １，１４０，０００ １，８２０，０００ １，８２２，０００ １，２１５，０００
１，６２２，０００ １，６２４，０００ １，０６６，５００ １，７２２，０００ １，７２４，０００ １，１４１，５００ １，８２２，０００ １，８２４，０００ １，２１６，５００
１，６２４，０００ １，６２６，０００ １，０６８，０００ １，７２４，０００ １，７２６，０００ １，１４３，０００ １，８２４，０００ １，８２６，０００ １，２１８，０００
１，６２６，０００ １，６２８，０００ １，０６９，５００ １，７２６，０００ １，７２８，０００ １，１４４，５００ １，８２６，０００ １，８２８，０００ １，２１９，５００
１，６２８，０００ １，６３０，０００ １，０７１，０００ １，７２８，０００ １，７３０，０００ １，１４６，０００ １，８２８，０００ １，８３０，０００ １，２２１，０００
（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
１，８３０，０００ １，８３２，０００ １，２２２，５００ １，９３０，０００ １，９３２，０００ １，２９７，５００ ２，０３０，０００ ２，０３２，０００ １，３７２，５００
１，８３２，０００ １，８３４，０００ １，２２４，０００ １，９３２，０００ １，９３４，０００ １，２９９，０００ ２，０３２，０００ ２，０３４，０００ １，３７４，０００
１，８３４，０００ １，８３６，０００ １，２２５，５００ １，９３４，０００ １，９３６，０００ １，３００，５００ ２，０３４，０００ ２，０３６，０００ １，３７５，５００
１，８３６，０００ １，８３８，０００ １，２２７，０００ １，９３６，０００ １，９３８，０００ １，３０２，０００ ２，０３６，０００ ２，０３８，０００ １，３７７，０００
１，８３８，０００ １，８４０，０００ １，２２８，５００ １，９３８，０００ １，９４０，０００ １，３０３，５００ ２，０３８，０００ ２，０４０，０００ １，３７８，５００
１，８４０，０００ １，８４２，０００ １，２３０，０００ １，９４０，０００ １，９４２，０００ １，３０５，０００ ２，０４０，０００ ２，０４２，０００ １，３８０，０００
１，８４２，０００ １，８４４，０００ １，２３１，５００ １，９４２，０００ １，９４４，０００ １，３０６，５００ ２，０４２，０００ ２，０４４，０００ １，３８１，５００
１，８４４，０００ １，８４６，０００ １，２３３，０００ １，９４４，０００ １，９４６，０００ １，３０８，０００ ２，０４４，０００ ２，０４６，０００ １，３８３，０００
１，８４６，０００ １，８４８，０００ １，２３４，５００ １，９４６，０００ １，９４８，０００ １，３０９，５００ ２，０４６，０００ ２，０４８，０００ １，３８４，５００
１，８４８，０００ １，８５０，０００ １，２３６，０００ １，９４８，０００ １，９５０，０００ １，３１１，０００ ２，０４８，０００ ２，０５０，０００ １，３８６，０００
１，８５０，０００ １，８５２，０００ １，２３７，５００ １，９５０，０００ １，９５２，０００ １，３１２，５００ ２，０５０，０００ ２，０５２，０００ １，３８７，５００
１，８５２，０００ １，８５４，０００ １，２３９，０００ １，９５２，０００ １，９５４，０００ １，３１４，０００ ２，０５２，０００ ２，０５４，０００ １，３８９，０００
１，８５４，０００ １，８５６，０００ １，２４０，５００ １，９５４，０００ １，９５６，０００ １，３１５，５００ ２，０５４，０００ ２，０５６，０００ １，３９０，５００
１，８５６，０００ １，８５８，０００ １，２４２，０００ １，９５６，０００ １，９５８，０００ １，３１７，０００ ２，０５６，０００ ２，０５８，０００ １，３９２，０００
１，８５８，０００ １，８６０，０００ １，２４３，５００ １，９５８，０００ １，９６０，０００ １，３１８，５００ ２，０５８，０００ ２，０６０，０００ １，３９３，５００
１，８６０，０００ １，８６２，０００ １，２４５，０００ １，９６０，０００ １，９６２，０００ １，３２０，０００ ２，０６０，０００ ２，０６２，０００ １，３９５，０００
１，８６２，０００ １，８６４，０００ １，２４６，５００ １，９６２，０００ １，９６４，０００ １，３２１，５００ ２，０６２，０００ ２，０６４，０００ １，３９６，５００
１，８６４，０００ １，８６６，０００ １，２４８，０００ １，９６４，０００ １，９６６，０００ １，３２３，０００ ２，０６４，０００ ２，０６６，０００ １，３９８，０００
１，８６６，０００ １，８６８，０００ １，２４９，５００ １，９６６，０００ １，９６８，０００ １，３２４，５００ ２，０６６，０００ ２，０６８，０００ １，３９９，５００
１，８６８，０００ １，８７０，０００ １，２５１，０００ １，９６８，０００ １，９７０，０００ １，３２６，０００ ２，０６８，０００ ２，０７０，０００ １，４０１，０００
１，８７０，０００ １，８７２，０００ １，２５２，５００ １，９７０，０００ １，９７２，０００ １，３２７，５００ ２，０７０，０００ ２，０７２，０００ １，４０２，５００
１，８７２，０００ １，８７４，０００ １，２５４，０００ １，９７２，０００ １，９７４，０００ １，３２９，０００ ２，０７２，０００ ２，０７４，０００ １，４０４，０００
１，８７４，０００ １，８７６，０００ １，２５５，５００ １，９７４，０００ １，９７６，０００ １，３３０，５００ ２，０７４，０００ ２，０７６，０００ １，４０５，５００
１，８７６，０００ １，８７８，０００ １，２５７，０００ １，９７６，０００ １，９７８，０００ １，３３２，０００ ２，０７６，０００ ２，０７８，０００ １，４０７，０００
１，８７８，０００ １，８８０，０００ １，２５８，５００ １，９７８，０００ １，９８０，０００ １，３３３，５００ ２，０７８，０００ ２，０８０，０００ １，４０８，５００
１，８８０，０００ １，８８２，０００ １，２６０，０００ １，９８０，０００ １，９８２，０００ １，３３５，０００ ２，０８０，０００ ２，０８２，０００ １，４１０，０００
１，８８２，０００ １，８８４，０００ １，２６１，５００ １，９８２，０００ １，９８４，０００ １，３３６，５００ ２，０８２，０００ ２，０８４，０００ １，４１１，５００
１，８８４，０００ １，８８６，０００ １，２６３，０００ １，９８４，０００ １，９８６，０００ １，３３８，０００ ２，０８４，０００ ２，０８６，０００ １，４１３，０００
１，８８６，０００ １，８８８，０００ １，２６４，５００ １，９８６，０００ １，９８８，０００ １，３３９，５００ ２，０８６，０００ ２，０８８，０００ １，４１４，５００
１，８８８，０００ １，８９０，０００ １，２６６，０００ １，９８８，０００ １，９９０，０００ １，３４１，０００ ２，０８８，０００ ２，０９０，０００ １，４１６，０００
１，８９０，０００ １，８９２，０００ １，２６７，５００ １，９９０，０００ １，９９２，０００ １，３４２，５００ ２，０９０，０００ ２，０９２，０００ １，４１７，５００
１，８９２，０００ １，８９４，０００ １，２６９，０００ １，９９２，０００ １，９９４，０００ １，３４４，０００ ２，０９２，０００ ２，０９４，０００ １，４１９，０００
１，８９４，０００ １，８９６，０００ １，２７０，５００ １，９９４，０００ １，９９６，０００ １，３４５，５００ ２，０９４，０００ ２，０９６，０００ １，４２０，５００
１，８９６，０００ １，８９８，０００ １，２７２，０００ １，９９６，０００ １，９９８，０００ １，３４７，０００ ２，０９６，０００ ２，０９８，０００ １，４２２，０００
１，８９８，０００ １，９００，０００ １，２７３，５００ １，９９８，０００ ２，０００，０００ １，３４８，５００ ２，０９８，０００ ２，１００，０００ １，４２３，５００
１，９００，０００ １，９０２，０００ １，２７５，０００ ２，０００，０００ ２，００２，０００ １，３５０，０００ ２，１００，０００ ２，１０２，０００ １，４２５，０００
１，９０２，０００ １，９０４，０００ １，２７６，５００ ２，００２，０００ ２，００４，０００ １，３５１，５００ ２，１０２，０００ ２，１０４，０００ １，４２６，５００
１，９０４，０００ １，９０６，０００ １，２７８，０００ ２，００４，０００ ２，００６，０００ １，３５３，０００ ２，１０４，０００ ２，１０６，０００ １，４２８，０００
１，９０６，０００ １，９０８，０００ １，２７９，５００ ２，００６，０００ ２，００８，０００ １，３５４，５００ ２，１０６，０００ ２，１０８，０００ １，４２９，５００
１，９０８，０００ １，９１０，０００ １，２８１，０００ ２，００８，０００ ２，０１０，０００ １，３５６，０００ ２，１０８，０００ ２，１１０，０００ １，４３１，０００
１，９１０，０００ １，９１２，０００ １，２８２，５００ ２，０１０，０００ ２，０１２，０００ １，３５７，５００ ２，１１０，０００ ２，１１２，０００ １，４３２，５００
１，９１２，０００ １，９１４，０００ １，２８４，０００ ２，０１２，０００ ２，０１４，０００ １，３５９，０００ ２，１１２，０００ ２，１１４，０００ １，４３４，０００
１，９１４，０００ １，９１６，０００ １，２８５，５００ ２，０１４，０００ ２，０１６，０００ １，３６０，５００ ２，１１４，０００ ２，１１６，０００ １，４３５，５００
１，９１６，０００ １，９１８，０００ １，２８７，０００ ２，０１６，０００ ２，０１８，０００ １，３６２，０００ ２，１１６，０００ ２，１１８，０００ １，４３７，０００
１，９１８，０００ １，９２０，０００ １，２８８，５００ ２，０１８，０００ ２，０２０，０００ １，３６３，５００ ２，１１８，０００ ２，１２０，０００ １，４３８，５００
１，９２０，０００ １，９２２，０００ １，２９０，０００ ２，０２０，０００ ２，０２２，０００ １，３６５，０００ ２，１２０，０００ ２，１２２，０００ １，４４０，０００
１，９２２，０００ １，９２４，０００ １，２９１，５００ ２，０２２，０００ ２，０２４，０００ １，３６６，５００ ２，１２２，０００ ２，１２４，０００ １，４４１，５００
１，９２４，０００ １，９２６，０００ １，２９３，０００ ２，０２４，０００ ２，０２６，０００ １，３６８，０００ ２，１２４，０００ ２，１２６，０００ １，４４３，０００
１，９２６，０００ １，９２８，０００ １，２９４，５００ ２，０２６，０００ ２，０２８，０００ １，３６９，５００ ２，１２６，０００ ２，１２８，０００ １，４４４，５００
１，９２８，０００ １，９３０，０００ １，２９６，０００ ２，０２８，０００ ２，０３０，０００ １，３７１，０００ ２，１２８，０００ ２，１３０，０００ １，４４６，０００
（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
２，１３０，０００ ２，１３２，０００ １，４４７，５００ ２，２３０，０００ ２，２３２，０００ １，５２２，５００ ２，３３０，０００ ２，３３２，０００ １，５９７，５００
２，１３２，０００ ２，１３４，０００ １，４４９，０００ ２，２３２，０００ ２，２３４，０００ １，５２４，０００ ２，３３２，０００ ２，３３４，０００ １，５９９，０００
２，１３４，０００ ２，１３６，０００ １，４５０，５００ ２，２３４，０００ ２，２３６，０００ １，５２５，５００ ２，３３４，０００ ２，３３６，０００ １，６００，５００
２，１３６，０００ ２，１３８，０００ １，４５２，０００ ２，２３６，０００ ２，２３８，０００ １，５２７，０００ ２，３３６，０００ ２，３３８，０００ １，６０２，０００
２，１３８，０００ ２，１４０，０００ １，４５３，５００ ２，２３８，０００ ２，２４０，０００ １，５２８，５００ ２，３３８，０００ ２，３４０，０００ １，６０３，５００
２，１４０，０００ ２，１４２，０００ １，４５５，０００ ２，２４０，０００ ２，２４２，０００ １，５３０，０００ ２，３４０，０００ ２，３４２，０００ １，６０５，０００
２，１４２，０００ ２，１４４，０００ １，４５６，５００ ２，２４２，０００ ２，２４４，０００ １，５３１，５００ ２，３４２，０００ ２，３４４，０００ １，６０６，５００
２，１４４，０００ ２，１４６，０００ １，４５８，０００ ２，２４４，０００ ２，２４６，０００ １，５３３，０００ ２，３４４，０００ ２，３４６，０００ １，６０８，０００
２，１４６，０００ ２，１４８，０００ １，４５９，５００ ２，２４６，０００ ２，２４８，０００ １，５３４，５００ ２，３４６，０００ ２，３４８，０００ １，６０９，５００
２，１４８，０００ ２，１５０，０００ １，４６１，０００ ２，２４８，０００ ２，２５０，０００ １，５３６，０００ ２，３４８，０００ ２，３５０，０００ １，６１１，０００
２，１５０，０００ ２，１５２，０００ １，４６２，５００ ２，２５０，０００ ２，２５２，０００ １，５３７，５００ ２，３５０，０００ ２，３５２，０００ １，６１２，５００
２，１５２，０００ ２，１５４，０００ １，４６４，０００ ２，２５２，０００ ２，２５４，０００ １，５３９，０００ ２，３５２，０００ ２，３５４，０００ １，６１４，０００
２，１５４，０００ ２，１５６，０００ １，４６５，５００ ２，２５４，０００ ２，２５６，０００ １，５４０，５００ ２，３５４，０００ ２，３５６，０００ １，６１５，５００
２，１５６，０００ ２，１５８，０００ １，４６７，０００ ２，２５６，０００ ２，２５８，０００ １，５４２，０００ ２，３５６，０００ ２，３５８，０００ １，６１７，０００
２，１５８，０００ ２，１６０，０００ １，４６８，５００ ２，２５８，０００ ２，２６０，０００ １，５４３，５００ ２，３５８，０００ ２，３６０，０００ １，６１８，５００
２，１６０，０００ ２，１６２，０００ １，４７０，０００ ２，２６０，０００ ２，２６２，０００ １，５４５，０００ ２，３６０，０００ ２，３６２，０００ １，６２０，０００
２，１６２，０００ ２，１６４，０００ １，４７１，５００ ２，２６２，０００ ２，２６４，０００ １，５４６，５００ ２，３６２，０００ ２，３６４，０００ １，６２１，５００
２，１６４，０００ ２，１６６，０００ １，４７３，０００ ２，２６４，０００ ２，２６６，０００ １，５４８，０００ ２，３６４，０００ ２，３６６，０００ １，６２３，０００
２，１６６，０００ ２，１６８，０００ １，４７４，５００ ２，２６６，０００ ２，２６８，０００ １，５４９，５００ ２，３６６，０００ ２，３６８，０００ １，６２４，５００
２，１６８，０００ ２，１７０，０００ １，４７６，０００ ２，２６８，０００ ２，２７０，０００ １，５５１，０００ ２，３６８，０００ ２，３７０，０００ １，６２６，０００
２，１７０，０００ ２，１７２，０００ １，４７７，５００ ２，２７０，０００ ２，２７２，０００ １，５５２，５００ ２，３７０，０００ ２，３７２，０００ １，６２７，５００
２，１７２，０００ ２，１７４，０００ １，４７９，０００ ２，２７２，０００ ２，２７４，０００ １，５５４，０００ ２，３７２，０００ ２，３７４，０００ １，６２９，０００
２，１７４，０００ ２，１７６，０００ １，４８０，５００ ２，２７４，０００ ２，２７６，０００ １，５５５，５００ ２，３７４，０００ ２，３７６，０００ １，６３０，５００
２，１７６，０００ ２，１７８，０００ １，４８２，０００ ２，２７６，０００ ２，２７８，０００ １，５５７，０００ ２，３７６，０００ ２，３７８，０００ １，６３２，０００
２，１７８，０００ ２，１８０，０００ １，４８３，５００ ２，２７８，０００ ２，２８０，０００ １，５５８，５００ ２，３７８，０００ ２，３８０，０００ １，６３３，５００
２，１８０，０００ ２，１８２，０００ １，４８５，０００ ２，２８０，０００ ２，２８２，０００ １，５６０，０００ ２，３８０，０００ ２，３８２，０００ １，６３５，０００
２，１８２，０００ ２，１８４，０００ １，４８６，５００ ２，２８２，０００ ２，２８４，０００ １，５６１，５００ ２，３８２，０００ ２，３８４，０００ １，６３６，５００
２，１８４，０００ ２，１８６，０００ １，４８８，０００ ２，２８４，０００ ２，２８６，０００ １，５６３，０００ ２，３８４，０００ ２，３８６，０００ １，６３８，０００
２，１８６，０００ ２，１８８，０００ １，４８９，５００ ２，２８６，０００ ２，２８８，０００ １，５６４，５００ ２，３８６，０００ ２，３８８，０００ １，６３９，５００
２，１８８，０００ ２，１９０，０００ １，４９１，０００ ２，２８８，０００ ２，２９０，０００ １，５６６，０００ ２，３８８，０００ ２，３９０，０００ １，６４１，０００
２，１９０，０００ ２，１９２，０００ １，４９２，５００ ２，２９０，０００ ２，２９２，０００ １，５６７，５００ ２，３９０，０００ ２，３９２，０００ １，６４２，５００
２，１９２，０００ ２，１９４，０００ １，４９４，０００ ２，２９２，０００ ２，２９４，０００ １，５６９，０００ ２，３９２，０００ ２，３９４，０００ １，６４４，０００
２，１９４，０００ ２，１９６，０００ １，４９５，５００ ２，２９４，０００ ２，２９６，０００ １，５７０，５００ ２，３９４，０００ ２，３９６，０００ １，６４５，５００
２，１９６，０００ ２，１９８，０００ １，４９７，０００ ２，２９６，０００ ２，２９８，０００ １，５７２，０００ ２，３９６，０００ ２，３９８，０００ １，６４７，０００
２，１９８，０００ ２，２００，０００ １，４９８，５００ ２，２９８，０００ ２，３００，０００ １，５７３，５００ ２，３９８，０００ ２，４００，０００ １，６４８，５００
２，２００，０００ ２，２０２，０００ １，５００，０００ ２，３００，０００ ２，３０２，０００ １，５７５，０００ ２，４００，０００ ２，４０２，０００ １，６５０，０００
２，２０２，０００ ２，２０４，０００ １，５０１，５００ ２，３０２，０００ ２，３０４，０００ １，５７６，５００ ２，４０２，０００ ２，４０４，０００ １，６５１，５００
２，２０４，０００ ２，２０６，０００ １，５０３，０００ ２，３０４，０００ ２，３０６，０００ １，５７８，０００ ２，４０４，０００ ２，４０６，０００ １，６５３，０００
２，２０６，０００ ２，２０８，０００ １，５０４，５００ ２，３０６，０００ ２，３０８，０００ １，５７９，５００ ２，４０６，０００ ２，４０８，０００ １，６５４，５００
２，２０８，０００ ２，２１０，０００ １，５０６，０００ ２，３０８，０００ ２，３１０，０００ １，５８１，０００ ２，４０８，０００ ２，４１０，０００ １，６５６，０００
２，２１０，０００ ２，２１２，０００ １，５０７，５００ ２，３１０，０００ ２，３１２，０００ １，５８２，５００ ２，４１０，０００ ２，４１２，０００ １，６５７，５００
２，２１２，０００ ２，２１４，０００ １，５０９，０００ ２，３１２，０００ ２，３１４，０００ １，５８４，０００ ２，４１２，０００ ２，４１４，０００ １，６５９，０００
２，２１４，０００ ２，２１６，０００ １，５１０，５００ ２，３１４，０００ ２，３１６，０００ １，５８５，５００ ２，４１４，０００ ２，４１６，０００ １，６６０，５００
２，２１６，０００ ２，２１８，０００ １，５１２，０００ ２，３１６，０００ ２，３１８，０００ １，５８７，０００ ２，４１６，０００ ２，４１８，０００ １，６６２，０００
２，２１８，０００ ２，２２０，０００ １，５１３，５００ ２，３１８，０００ ２，３２０，０００ １，５８８，５００ ２，４１８，０００ ２，４２０，０００ １，６６３，５００
２，２２０，０００ ２，２２２，０００ １，５１５，０００ ２，３２０，０００ ２，３２２，０００ １，５９０，０００ ２，４２０，０００ ２，４２２，０００ １，６６５，０００
２，２２２，０００ ２，２２４，０００ １，５１６，５００ ２，３２２，０００ ２，３２４，０００ １，５９１，５００ ２，４２２，０００ ２，４２４，０００ １，６６６，５００
２，２２４，０００ ２，２２６，０００ １，５１８，０００ ２，３２４，０００ ２，３２６，０００ １，５９３，０００ ２，４２４，０００ ２，４２６，０００ １，６６８，０００
２，２２６，０００ ２，２２８，０００ １，５１９，５００ ２，３２６，０００ ２，３２８，０００ １，５９４，５００ ２，４２６，０００ ２，４２８，０００ １，６６９，５００
２，２２８，０００ ２，２３０，０００ １，５２１，０００ ２，３２８，０００ ２，３３０，０００ １，５９６，０００ ２，４２８，０００ ２，４３０，０００ １，６７１，０００
（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
２，４３０，０００ ２，４３２，０００ １，６７２，５００ ２，５３０，０００ ２，５３２，０００ １，７４７，５００ ２，６３０，０００ ２，６３２，０００ １，８２２，５００
２，４３２，０００ ２，４３４，０００ １，６７４，０００ ２，５３２，０００ ２，５３４，０００ １，７４９，０００ ２，６３２，０００ ２，６３４，０００ １，８２４，０００
２，４３４，０００ ２，４３６，０００ １，６７５，５００ ２，５３４，０００ ２，５３６，０００ １，７５０，５００ ２，６３４，０００ ２，６３６，０００ １，８２５，５００
２，４３６，０００ ２，４３８，０００ １，６７７，０００ ２，５３６，０００ ２，５３８，０００ １，７５２，０００ ２，６３６，０００ ２，６３８，０００ １，８２７，０００
２，４３８，０００ ２，４４０，０００ １，６７８，５００ ２，５３８，０００ ２，５４０，０００ １，７５３，５００ ２，６３８，０００ ２，６４０，０００ １，８２８，５００
２，４４０，０００ ２，４４２，０００ １，６８０，０００ ２，５４０，０００ ２，５４２，０００ １，７５５，０００ ２，６４０，０００ ２，６４２，０００ １，８３０，０００
２，４４２，０００ ２，４４４，０００ １，６８１，５００ ２，５４２，０００ ２，５４４，０００ １，７５６，５００ ２，６４２，０００ ２，６４４，０００ １，８３１，５００
２，４４４，０００ ２，４４６，０００ １，６８３，０００ ２，５４４，０００ ２，５４６，０００ １，７５８，０００ ２，６４４，０００ ２，６４６，０００ １，８３３，０００
２，４４６，０００ ２，４４８，０００ １，６８４，５００ ２，５４６，０００ ２，５４８，０００ １，７５９，５００ ２，６４６，０００ ２，６４８，０００ １，８３４，５００
２，４４８，０００ ２，４５０，０００ １，６８６，０００ ２，５４８，０００ ２，５５０，０００ １，７６１，０００ ２，６４８，０００ ２，６５０，０００ １，８３６，０００
２，４５０，０００ ２，４５２，０００ １，６８７，５００ ２，５５０，０００ ２，５５２，０００ １，７６２，５００ ２，６５０，０００ ２，６５２，０００ １，８３７，５００
２，４５２，０００ ２，４５４，０００ １，６８９，０００ ２，５５２，０００ ２，５５４，０００ １，７６４，０００ ２，６５２，０００ ２，６５４，０００ １，８３９，０００
２，４５４，０００ ２，４５６，０００ １，６９０，５００ ２，５５４，０００ ２，５５６，０００ １，７６５，５００ ２，６５４，０００ ２，６５６，０００ １，８４０，５００
２，４５６，０００ ２，４５８，０００ １，６９２，０００ ２，５５６，０００ ２，５５８，０００ １，７６７，０００ ２，６５６，０００ ２，６５８，０００ １，８４２，０００
２，４５８，０００ ２，４６０，０００ １，６９３，５００ ２，５５８，０００ ２，５６０，０００ １，７６８，５００ ２，６５８，０００ ２，６６０，０００ １，８４３，５００
２，４６０，０００ ２，４６２，０００ １，６９５，０００ ２，５６０，０００ ２，５６２，０００ １，７７０，０００ ２，６６０，０００ ２，６６２，０００ １，８４５，０００
２，４６２，０００ ２，４６４，０００ １，６９６，５００ ２，５６２，０００ ２，５６４，０００ １，７７１，５００ ２，６６２，０００ ２，６６４，０００ １，８４６，５００
２，４６４，０００ ２，４６６，０００ １，６９８，０００ ２，５６４，０００ ２，５６６，０００ １，７７３，０００ ２，６６４，０００ ２，６６６，０００ １，８４８，０００
２，４６６，０００ ２，４６８，０００ １，６９９，５００ ２，５６６，０００ ２，５６８，０００ １，７７４，５００ ２，６６６，０００ ２，６６８，０００ １，８４９，５００
２，４６８，０００ ２，４７０，０００ １，７０１，０００ ２，５６８，０００ ２，５７０，０００ １，７７６，０００ ２，６６８，０００ ２，６７０，０００ １，８５１，０００
２，４７０，０００ ２，４７２，０００ １，７０２，５００ ２，５７０，０００ ２，５７２，０００ １，７７７，５００ ２，６７０，０００ ２，６７２，０００ １，８５２，５００
２，４７２，０００ ２，４７４，０００ １，７０４，０００ ２，５７２，０００ ２，５７４，０００ １，７７９，０００ ２，６７２，０００ ２，６７４，０００ １，８５４，０００
２，４７４，０００ ２，４７６，０００ １，７０５，５００ ２，５７４，０００ ２，５７６，０００ １，７８０，５００ ２，６７４，０００ ２，６７６，０００ １，８５５，５００
２，４７６，０００ ２，４７８，０００ １，７０７，０００ ２，５７６，０００ ２，５７８，０００ １，７８２，０００ ２，６７６，０００ ２，６７８，０００ １，８５７，０００
２，４７８，０００ ２，４８０，０００ １，７０８，５００ ２，５７８，０００ ２，５８０，０００ １，７８３，５００ ２，６７８，０００ ２，６８０，０００ １，８５８，５００
２，４８０，０００ ２，４８２，０００ １，７１０，０００ ２，５８０，０００ ２，５８２，０００ １，７８５，０００ ２，６８０，０００ ２，６８２，０００ １，８６０，０００
２，４８２，０００ ２，４８４，０００ １，７１１，５００ ２，５８２，０００ ２，５８４，０００ １，７８６，５００ ２，６８２，０００ ２，６８４，０００ １，８６１，５００
２，４８４，０００ ２，４８６，０００ １，７１３，０００ ２，５８４，０００ ２，５８６，０００ １，７８８，０００ ２，６８４，０００ ２，６８６，０００ １，８６３，０００
２，４８６，０００ ２，４８８，０００ １，７１４，５００ ２，５８６，０００ ２，５８８，０００ １，７８９，５００ ２，６８６，０００ ２，６８８，０００ １，８６４，５００
２，４８８，０００ ２，４９０，０００ １，７１６，０００ ２，５８８，０００ ２，５９０，０００ １，７９１，０００ ２，６８８，０００ ２，６９０，０００ １，８６６，０００
２，４９０，０００ ２，４９２，０００ １，７１７，５００ ２，５９０，０００ ２，５９２，０００ １，７９２，５００ ２，６９０，０００ ２，６９２，０００ １，８６７，５００
２，４９２，０００ ２，４９４，０００ １，７１９，０００ ２，５９２，０００ ２，５９４，０００ １，７９４，０００ ２，６９２，０００ ２，６９４，０００ １，８６９，０００
２，４９４，０００ ２，４９６，０００ １，７２０，５００ ２，５９４，０００ ２，５９６，０００ １，７９５，５００ ２，６９４，０００ ２，６９６，０００ １，８７０，５００
２，４９６，０００ ２，４９８，０００ １，７２２，０００ ２，５９６，０００ ２，５９８，０００ １，７９７，０００ ２，６９６，０００ ２，６９８，０００ １，８７２，０００
２，４９８，０００ ２，５００，０００ １，７２３，５００ ２，５９８，０００ ２，６００，０００ １，７９８，５００ ２，６９８，０００ ２，７００，０００ １，８７３，５００
２，５００，０００ ２，５０２，０００ １，７２５，０００ ２，６００，０００ ２，６０２，０００ １，８００，０００ ２，７００，０００ ２，７０２，０００ １，８７５，０００
２，５０２，０００ ２，５０４，０００ １，７２６，５００ ２，６０２，０００ ２，６０４，０００ １，８０１，５００ ２，７０２，０００ ２，７０４，０００ １，８７６，５００
２，５０４，０００ ２，５０６，０００ １，７２８，０００ ２，６０４，０００ ２，６０６，０００ １，８０３，０００ ２，７０４，０００ ２，７０６，０００ １，８７８，０００
２，５０６，０００ ２，５０８，０００ １，７２９，５００ ２，６０６，０００ ２，６０８，０００ １，８０４，５００ ２，７０６，０００ ２，７０８，０００ １，８７９，５００
２，５０８，０００ ２，５１０，０００ １，７３１，０００ ２，６０８，０００ ２，６１０，０００ １，８０６，０００ ２，７０８，０００ ２，７１０，０００ １，８８１，０００
２，５１０，０００ ２，５１２，０００ １，７３２，５００ ２，６１０，０００ ２，６１２，０００ １，８０７，５００ ２，７１０，０００ ２，７１２，０００ １，８８２，５００
２，５１２，０００ ２，５１４，０００ １，７３４，０００ ２，６１２，０００ ２，６１４，０００ １，８０９，０００ ２，７１２，０００ ２，７１４，０００ １，８８４，０００
２，５１４，０００ ２，５１６，０００ １，７３５，５００ ２，６１４，０００ ２，６１６，０００ １，８１０，５００ ２，７１４，０００ ２，７１６，０００ １，８８５，５００
２，５１６，０００ ２，５１８，０００ １，７３７，０００ ２，６１６，０００ ２，６１８，０００ １，８１２，０００ ２，７１６，０００ ２，７１８，０００ １，８８７，０００
２，５１８，０００ ２，５２０，０００ １，７３８，５００ ２，６１８，０００ ２，６２０，０００ １，８１３，５００ ２，７１８，０００ ２，７２０，０００ １，８８８，５００
２，５２０，０００ ２，５２２，０００ １，７４０，０００ ２，６２０，０００ ２，６２２，０００ １，８１５，０００ ２，７２０，０００ ２，７２２，０００ １，８９０，０００
２，５２２，０００ ２，５２４，０００ １，７４１，５００ ２，６２２，０００ ２，６２４，０００ １，８１６，５００ ２，７２２，０００ ２，７２４，０００ １，８９１，５００
２，５２４，０００ ２，５２６，０００ １，７４３，０００ ２，６２４，０００ ２，６２６，０００ １，８１８，０００ ２，７２４，０００ ２，７２６，０００ １，８９３，０００
２，５２６，０００ ２，５２８，０００ １，７４４，５００ ２，６２６，０００ ２，６２８，０００ １，８１９，５００ ２，７２６，０００ ２，７２８，０００ １，８９４，５００
２，５２８，０００ ２，５３０，０００ １，７４６，０００ ２，６２８，０００ ２，６３０，０００ １，８２１，０００ ２，７２８，０００ ２，７３０，０００ １，８９６，０００
（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
２，７３０，０００ ２，７３２，０００ １，８９７，５００ ２，８３０，０００ ２，８３２，０００ １，９７２，５００ ２，９３０，０００ ２，９３２，０００ ２，０４７，５００
２，７３２，０００ ２，７３４，０００ １，８９９，０００ ２，８３２，０００ ２，８３４，０００ １，９７４，０００ ２，９３２，０００ ２，９３４，０００ ２，０４９，０００
２，７３４，０００ ２，７３６，０００ １，９００，５００ ２，８３４，０００ ２，８３６，０００ １，９７５，５００ ２，９３４，０００ ２，９３６，０００ ２，０５０，５００
２，７３６，０００ ２，７３８，０００ １，９０２，０００ ２，８３６，０００ ２，８３８，０００ １，９７７，０００ ２，９３６，０００ ２，９３８，０００ ２，０５２，０００
２，７３８，０００ ２，７４０，０００ １，９０３，５００ ２，８３８，０００ ２，８４０，０００ １，９７８，５００ ２，９３８，０００ ２，９４０，０００ ２，０５３，５００
２，７４０，０００ ２，７４２，０００ １，９０５，０００ ２，８４０，０００ ２，８４２，０００ １，９８０，０００ ２，９４０，０００ ２，９４２，０００ ２，０５５，０００
２，７４２，０００ ２，７４４，０００ １，９０６，５００ ２，８４２，０００ ２，８４４，０００ １，９８１，５００ ２，９４２，０００ ２，９４４，０００ ２，０５６，５００
２，７４４，０００ ２，７４６，０００ １，９０８，０００ ２，８４４，０００ ２，８４６，０００ １，９８３，０００ ２，９４４，０００ ２，９４６，０００ ２，０５８，０００
２，７４６，０００ ２，７４８，０００ １，９０９，５００ ２，８４６，０００ ２，８４８，０００ １，９８４，５００ ２，９４６，０００ ２，９４８，０００ ２，０５９，５００
２，７４８，０００ ２，７５０，０００ １，９１１，０００ ２，８４８，０００ ２，８５０，０００ １，９８６，０００ ２，９４８，０００ ２，９５０，０００ ２，０６１，０００
２，７５０，０００ ２，７５２，０００ １，９１２，５００ ２，８５０，０００ ２，８５２，０００ １，９８７，５００ ２，９５０，０００ ２，９５２，０００ ２，０６２，５００
２，７５２，０００ ２，７５４，０００ １，９１４，０００ ２，８５２，０００ ２，８５４，０００ １，９８９，０００ ２，９５２，０００ ２，９５４，０００ ２，０６４，０００
２，７５４，０００ ２，７５６，０００ １，９１５，５００ ２，８５４，０００ ２，８５６，０００ １，９９０，５００ ２，９５４，０００ ２，９５６，０００ ２，０６５，５００
２，７５６，０００ ２，７５８，０００ １，９１７，０００ ２，８５６，０００ ２，８５８，０００ １，９９２，０００ ２，９５６，０００ ２，９５８，０００ ２，０６７，０００
２，７５８，０００ ２，７６０，０００ １，９１８，５００ ２，８５８，０００ ２，８６０，０００ １，９９３，５００ ２，９５８，０００ ２，９６０，０００ ２，０６８，５００
２，７６０，０００ ２，７６２，０００ １，９２０，０００ ２，８６０，０００ ２，８６２，０００ １，９９５，０００ ２，９６０，０００ ２，９６２，０００ ２，０７０，０００
２，７６２，０００ ２，７６４，０００ １，９２１，５００ ２，８６２，０００ ２，８６４，０００ １，９９６，５００ ２，９６２，０００ ２，９６４，０００ ２，０７１，５００
２，７６４，０００ ２，７６６，０００ １，９２３，０００ ２，８６４，０００ ２，８６６，０００ １，９９８，０００ ２，９６４，０００ ２，９６６，０００ ２，０７３，０００
２，７６６，０００ ２，７６８，０００ １，９２４，５００ ２，８６６，０００ ２，８６８，０００ １，９９９，５００ ２，９６６，０００ ２，９６８，０００ ２，０７４，５００
２，７６８，０００ ２，７７０，０００ １，９２６，０００ ２，８６８，０００ ２，８７０，０００ ２，００１，０００ ２，９６８，０００ ２，９７０，０００ ２，０７６，０００
２，７７０，０００ ２，７７２，０００ １，９２７，５００ ２，８７０，０００ ２，８７２，０００ ２，００２，５００ ２，９７０，０００ ２，９７２，０００ ２，０７７，５００
２，７７２，０００ ２，７７４，０００ １，９２９，０００ ２，８７２，０００ ２，８７４，０００ ２，００４，０００ ２，９７２，０００ ２，９７４，０００ ２，０７９，０００
２，７７４，０００ ２，７７６，０００ １，９３０，５００ ２，８７４，０００ ２，８７６，０００ ２，００５，５００ ２，９７４，０００ ２，９７６，０００ ２，０８０，５００
２，７７６，０００ ２，７７８，０００ １，９３２，０００ ２，８７６，０００ ２，８７８，０００ ２，００７，０００ ２，９７６，０００ ２，９７８，０００ ２，０８２，０００
２，７７８，０００ ２，７８０，０００ １，９３３，５００ ２，８７８，０００ ２，８８０，０００ ２，００８，５００ ２，９７８，０００ ２，９８０，０００ ２，０８３，５００
２，７８０，０００ ２，７８２，０００ １，９３５，０００ ２，８８０，０００ ２，８８２，０００ ２，０１０，０００ ２，９８０，０００ ２，９８２，０００ ２，０８５，０００
２，７８２，０００ ２，７８４，０００ １，９３６，５００ ２，８８２，０００ ２，８８４，０００ ２，０１１，５００ ２，９８２，０００ ２，９８４，０００ ２，０８６，５００
２，７８４，０００ ２，７８６，０００ １，９３８，０００ ２，８８４，０００ ２，８８６，０００ ２，０１３，０００ ２，９８４，０００ ２，９８６，０００ ２，０８８，０００
２，７８６，０００ ２，７８８，０００ １，９３９，５００ ２，８８６，０００ ２，８８８，０００ ２，０１４，５００ ２，９８６，０００ ２，９８８，０００ ２，０８９，５００
２，７８８，０００ ２，７９０，０００ １，９４１，０００ ２，８８８，０００ ２，８９０，０００ ２，０１６，０００ ２，９８８，０００ ２，９９０，０００ ２，０９１，０００
２，７９０，０００ ２，７９２，０００ １，９４２，５００ ２，８９０，０００ ２，８９２，０００ ２，０１７，５００ ２，９９０，０００ ２，９９２，０００ ２，０９２，５００
２，７９２，０００ ２，７９４，０００ １，９４４，０００ ２，８９２，０００ ２，８９４，０００ ２，０１９，０００ ２，９９２，０００ ２，９９４，０００ ２，０９４，０００
２，７９４，０００ ２，７９６，０００ １，９４５，５００ ２，８９４，０００ ２，８９６，０００ ２，０２０，５００ ２，９９４，０００ ２，９９６，０００ ２，０９５，５００
２，７９６，０００ ２，７９８，０００ １，９４７，０００ ２，８９６，０００ ２，８９８，０００ ２，０２２，０００ ２，９９６，０００ ２，９９８，０００ ２，０９７，０００
２，７９８，０００ ２，８００，０００ １，９４８，５００ ２，８９８，０００ ２，９００，０００ ２，０２３，５００ ２，９９８，０００ ３，０００，０００ ２，０９８，５００
２，８００，０００ ２，８０２，０００ １，９５０，０００ ２，９００，０００ ２，９０２，０００ ２，０２５，０００ ３，０００，０００ ６，０００，０００ 給与等の金額に８４％を乗じて算出した金額から４２０，０００円を控除した金額
２，８０２，０００ ２，８０４，０００ １，９５１，５００ ２，９０２，０００ ２，９０４，０００ ２，０２６，５００
２，８０４，０００ ２，８０６，０００ １，９５３，０００ ２，９０４，０００ ２，９０６，０００ ２，０２８，０００
２，８０６，０００ ２，８０８，０００ １，９５４，５００ ２，９０６，０００ ２，９０８，０００ ２，０２９，５００
２，８０８，０００ ２，８１０，０００ １，９５６，０００ ２，９０８，０００ ２，９１０，０００ ２，０３１，０００
２，８１０，０００ ２，８１２，０００ １，９５７，５００ ２，９１０，０００ ２，９１２，０００ ２，０３２，５００ ６，０００，０００円以上 給与等の金額に９３％を乗じて算出した金額から９６０，０００円を控除した金額
２，８１２，０００ ２，８１４，０００ １，９５９，０００ ２，９１２，０００ ２，９１４，０００ ２，０３４，０００
２，８１４，０００ ２，８１６，０００ １，９６０，５００ ２，９１４，０００ ２，９１６，０００ ２，０３５，５００
２，８１６，０００ ２，８１８，０００ １，９６２，０００ ２，９１６，０００ ２，９１８，０００ ２，０３７，０００
２，８１８，０００ ２，８２０，０００ １，９６３，５００ ２，９１８，０００ ２，９２０，０００ ２，０３８，５００
２，８２０，０００ ２，８２２，０００ １，９６５，０００ ２，９２０，０００ ２，９２２，０００ ２，０４０，０００
２，８２２，０００ ２，８２４，０００ １，９６６，５００ ２，９２２，０００ ２，９２４，０００ ２，０４１，５００
２，８２４，０００ ２，８２６，０００ １，９６８，０００ ２，９２４，０００ ２，９２６，０００ ２，０４３，０００
２，８２６，０００ ２，８２８，０００ １，９６９，５００ ２，９２６，０００ ２，９２８，０００ ２，０４４，５００
２，８２８，０００ ２，８３０，０００ １，９７１，０００ ２，９２８，０００ ２，９３０，０００ ２，０４６，０００
（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３，０００，０００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)
Taxable salary income amount Tax amount Taxable salary income amount Tax amount Taxable salary income amount Tax amount
At least Less than At least Less than At least Less than
yen yen yen yen yen yen yen yen yen
Less than 1,000 yen 0 50,000 51,000 5,000 137,000 139,000 13,700
1,000 2,000 100 51,000 52,000 5,100 139,000 141,000 13,900
2,000 3,000 200 52,000 53,000 5,200 141,000 143,000 14,100
3,000 4,000 300 53,000 54,000 5,300 143,000 145,000 14,300
4,000 5,000 400 54,000 55,000 5,400 145,000 147,000 14,500
5,000 6,000 500 55,000 56,000 5,500 147,000 149,000 14,700
6,000 7,000 600 56,000 57,000 5,600 149,000 151,000 14,900
7,000 8,000 700 57,000 58,000 5,700 151,000 153,000 15,100
8,000 9,000 800 58,000 59,000 5,800 153,000 155,000 15,300
9,000 10,000 900 59,000 60,000 5,900 155,000 157,000 15,500
10,000 11,000 1,000 60,000 61,000 6,000 157,000 159,000 15,700
11,000 12,000 1,100 61,000 62,000 6,100 159,000 161,000 15,900
12,000 13,000 1,200 62,000 63,000 6,200 161,000 163,000 16,100
13,000 14,000 1,300 63,000 65,000 6,300 163,000 165,000 16,300
14,000 15,000 1,400 65,000 67,000 6,500 165,000 167,000 16,500
15,000 16,000 1,500 67,000 69,000 6,700 167,000 169,000 16,700
16,000 17,000 1,600 69,000 71,000 6,900 169,000 171,000 16,900
17,000 18,000 1,700 71,000 73,000 7,100 171,000 173,000 17,100
18,000 19,000 1,800 73,000 75,000 7,300 173,000 175,000 17,300
19,000 20,000 1,900 75,000 77,000 7,500 175,000 177,000 17,500
20,000 21,000 2,000 77,000 79,000 7,700 177,000 179,000 17,700
21,000 22,000 2,100 79,000 81,000 7,900 179,000 181,000 17,900
22,000 23,000 2,200 81,000 83,000 8,100 181,000 183,000 18,100
23,000 24,000 2,300 83,000 85,000 8,300 183,000 185,000 18,300
24,000 25,000 2,400 85,000 87,000 8,500 185,000 187,000 18,500
25,000 26,000 2,500 87,000 89,000 8,700 187,000 189,000 18,700
26,000 27,000 2,600 89,000 91,000 8,900 189,000 191,000 18,900
27,000 28,000 2,700 91,000 93,000 9,100 191,000 193,000 19,100
28,000 29,000 2,800 93,000 95,000 9,300 193,000 195,000 19,300
29,000 30,000 2,900 95,000 97,000 9,500 195,000 198,000 19,500
30,000 31,000 3,000 97,000 99,000 9,700 198,000 201,000 19,800
31,000 32,000 3,100 99,000 101,000 9,900 201,000 204,000 20,100
32,000 33,000 3,200 101,000 103,000 10,100 204,000 207,000 20,400
33,000 34,000 3,300 103,000 105,000 10,300 207,000 210,000 20,700
34,000 35,000 3,400 105,000 107,000 10,500 210,000 213,000 21,000
35,000 36,000 3,500 107,000 109,000 10,700 213,000 216,000 21,300
36,000 37,000 3,600 109,000 111,000 10,900 216,000 219,000 21,600
37,000 38,000 3,700 111,000 113,000 11,100 219,000 222,000 21,900
38,000 39,000 3,800 113,000 115,000 11,300 222,000 225,000 22,200
39,000 40,000 3,900 115,000 117,000 11,500 225,000 228,000 22,500
40,000 41,000 4,000 117,000 119,000 11,700 228,000 231,000 22,800
41,000 42,000 4,100 119,000 121,000 11,900 231,000 234,000 23,100
42,000 43,000 4,200 121,000 123,000 12,100 234,000 237,000 23,400
43,000 44,000 4,300 123,000 125,000 12,300 237,000 240,000 23,700
44,000 45,000 4,400 125,000 127,000 12,500 240,000 243,000 24,000
45,000 46,000 4,500 127,000 129,000 12,700 243,000 246,000 24,300
46,000 47,000 4,600 129,000 131,000 12,900 246,000 249,000 24,600
47,000 48,000 4,700 131,000 133,000 13,100 249,000 252,000 24,900
48,000 49,000 4,800 133,000 135,000 13,300 252,000 255,000 25,200
49,000 50,000 4,900 135,000 137,000 13,500 255,000 258,000 25,500
(2)
Taxable salary income amount Tax amount Taxable salary income amount Tax amount Taxable salary income amount Tax amount
At least Less than At least Less than At least Less than
yen yen yen yen yen yen yen yen yen
258,000 261,000 25,800 414,000 418,000 41,400 614,000 618,000 62,600
261,000 264,000 26,100 418,000 422,000 41,800 618,000 622,000 63,100
264,000 267,000 26,400 422,000 426,000 42,300 622,000 626,000 63,600
267,000 270,000 26,700 426,000 430,000 42,700 626,000 630,000 64,100
270,000 273,000 27,000 430,000 434,000 43,100 630,000 634,000 64,600
273,000 276,000 27,300 434,000 438,000 43,500 634,000 638,000 65,000
276,000 279,000 27,600 438,000 442,000 43,900 638,000 642,000 65,500
279,000 282,000 27,900 442,000 446,000 44,400 642,000 646,000 66,000
282,000 285,000 28,200 446,000 450,000 44,800 646,000 650,000 66,500
285,000 288,000 28,500 450,000 454,000 45,200 650,000 655,000 67,000
288,000 291,000 28,800 454,000 458,000 45,600 655,000 660,000 67,600
291,000 294,000 29,100 458,000 462,000 46,000 660,000 665,000 68,200
294,000 297,000 29,400 462,000 466,000 46,500 665,000 670,000 68,800
297,000 300,000 29,700 466,000 470,000 46,900 670,000 675,000 69,400
300,000 303,000 30,000 470,000 474,000 47,300 675,000 680,000 70,000
303,000 306,000 30,300 474,000 478,000 47,700 680,000 685,000 70,600
306,000 309,000 30,600 478,000 482,000 48,100 685,000 690,000 71,200
309,000 312,000 30,900 482,000 486,000 48,600 690,000 695,000 71,800
312,000 315,000 31,200 486,000 490,000 49,000 695,000 700,000 72,400
315,000 318,000 31,500 490,000 494,000 49,400 700,000 705,000 73,000
318,000 321,000 31,800 494,000 498,000 49,800 705,000 710,000 73,600
321,000 324,000 32,100 498,000 502,000 50,200 710,000 715,000 74,200
324,000 327,000 32,400 502,000 506,000 50,700 715,000 720,000 74,800
327,000 330,000 32,700 506,000 510,000 51,100 720,000 725,000 75,400
330,000 333,000 33,000 510,000 514,000 51,500 725,000 730,000 76,000
333,000 336,000 33,300 514,000 518,000 51,900 730,000 735,000 76,600
336,000 339,000 33,600 518,000 522,000 52,300 735,000 740,000 77,200
339,000 342,000 33,900 522,000 526,000 52,800 740,000 745,000 77,800
342,000 345,000 34,200 526,000 530,000 53,200 745,000 750,000 78,400
345,000 348,000 34,500 530,000 534,000 53,600 750,000 755,000 79,000
348,000 351,000 34,800 534,000 538,000 54,000 755,000 760,000 79,600
351,000 354,000 35,100 538,000 542,000 54,400 760,000 765,000 80,200
354,000 357,000 35,400 542,000 546,000 54,900 765,000 770,000 80,800
357,000 360,000 35,700 546,000 550,000 55,300 770,000 775,000 81,400
360,000 363,000 36,000 550,000 554,000 55,700 775,000 780,000 82,000
363,000 366,000 36,300 554,000 558,000 56,100 780,000 785,000 82,600
366,000 369,000 36,600 558,000 562,000 56,500 785,000 790,000 83,200
369,000 372,000 36,900 562,000 566,000 57,000 790,000 795,000 83,800
372,000 375,000 37,200 566,000 570,000 57,400 795,000 800,000 84,400
375,000 378,000 37,500 570,000 574,000 57,800 800,000 805,000 85,000
378,000 381,000 37,800 574,000 578,000 58,200 805,000 810,000 85,600
381,000 384,000 38,100 578,000 582,000 58,600 810,000 815,000 86,200
384,000 387,000 38,400 582,000 586,000 59,100 815,000 820,000 86,800
387,000 390,000 38,700 586,000 590,000 59,500 820,000 825,000 87,500
390,000 394,000 39,000 590,000 594,000 59,900 825,000 830,000 88,100
394,000 398,000 39,400 594,000 598,000 60,300 830,000 835,000 88,700
398,000 402,000 39,800 598,000 602,000 60,700 835,000 840,000 89,300
402,000 406,000 40,200 602,000 606,000 61,200 840,000 845,000 90,000
406,000 410,000 40,600 606,000 610,000 61,700 845,000 850,000 90,600
410,000 414,000 41,000 610,000 614,000 62,200 850,000 855,000 91,200
(3)
Taxable salary income amount Tax amount Taxable salary income amount Tax amount Taxable salary income amount Tax amount
At least Less than At least Less than At least Less than
yen yen yen yen yen yen yen yen yen
855,000 860,000 91,800 1,105,000 1,110,000 123,100 1,355,000 1,360,000 157,400
860,000 865,000 92,500 1,110,000 1,115,000 123,700 1,360,000 1,365,000 158,200
865,000 870,000 93,100 1,115,000 1,120,000 124,300 1,365,000 1,370,000 158,900
870,000 875,000 93,700 1,120,000 1,125,000 125,000 1,370,000 1,375,000 159,600
875,000 880,000 94,300 1,125,000 1,130,000 125,600 1,375,000 1,380,000 160,300
880,000 885,000 95,000 1,130,000 1,135,000 126,200 1,380,000 1,385,000 161,100
885,000 890,000 95,600 1,135,000 1,140,000 126,800 1,385,000 1,390,000 161,800
890,000 895,000 96,200 1,140,000 1,145,000 127,500 1,390,000 1,395,000 162,500
895,000 900,000 96,800 1,145,000 1,150,000 128,100 1,395,000 1,400,000 163,200
900,000 905,000 97,500 1,150,000 1,155,000 128,700 1,400,000 1,405,000 164,000
905,000 910,000 98,100 1,155,000 1,160,000 129,300 1,405,000 1,410,000 164,700
910,000 915,000 98,700 1,160,000 1,165,000 130,000 1,410,000 1,415,000 165,400
915,000 920,000 99,300 1,165,000 1,170,000 130,600 1,415,000 1,420,000 166,100
920,000 925,000 100,000 1,170,000 1,175,000 131,200 1,420,000 1,425,000 166,900
925,000 930,000 100,600 1,175,000 1,180,000 131,800 1,425,000 1,430,000 167,600
930,000 935,000 101,200 1,180,000 1,185,000 132,500 1,430,000 1,435,000 168,300
935,000 940,000 101,800 1,185,000 1,190,000 133,100 1,435,000 1,440,000 169,000
940,000 945,000 102,500 1,190,000 1,195,000 133,700 1,440,000 1,445,000 169,800
945,000 950,000 103,100 1,195,000 1,200,000 134,300 1,445,000 1,450,000 170,500
950,000 955,000 103,700 1,200,000 1,205,000 135,000 1,450,000 1,455,000 171,200
955,000 960,000 104,300 1,205,000 1,210,000 135,700 1,455,000 1,460,000 171,900
960,000 965,000 105,000 1,210,000 1,215,000 136,400 1,460,000 1,465,000 172,700
965,000 970,000 105,600 1,215,000 1,220,000 137,100 1,465,000 1,470,000 173,400
970,000 975,000 106,200 1,220,000 1,225,000 137,900 1,470,000 1,475,000 174,100
975,000 980,000 106,800 1,225,000 1,230,000 138,600 1,475,000 1,480,000 174,800
980,000 985,000 107,500 1,230,000 1,235,000 139,300 1,480,000 1,485,000 175,600
985,000 990,000 108,100 1,235,000 1,240,000 140,000 1,485,000 1,490,000 176,300
990,000 995,000 108,700 1,240,000 1,245,000 140,800 1,490,000 1,495,000 177,000
995,000 1,000,000 109,300 1,245,000 1,250,000 141,500 1,495,000 1,500,000 177,700
1,000,000 1,005,000 110,000 1,250,000 1,255,000 142,200 1,500,000 1,505,000 178,500
1,005,000 1,010,000 110,600 1,255,000 1,260,000 142,900 1,505,000 1,510,000 179,200
1,010,000 1,015,000 111,200 1,260,000 1,265,000 143,700 1,510,000 1,515,000 179,900
1,015,000 1,020,000 111,800 1,265,000 1,270,000 144,400 1,515,000 1,520,000 180,600
1,020,000 1,025,000 112,500 1,270,000 1,275,000 145,100 1,520,000 1,525,000 181,400
1,025,000 1,030,000 113,100 1,275,000 1,280,000 145,800 1,525,000 1,530,000 182,100
1,030,000 1,035,000 113,700 1,280,000 1,285,000 146,600 1,530,000 1,535,000 182,800
1,035,000 1,040,000 114,300 1,285,000 1,290,000 147,300 1,535,000 1,540,000 183,500
1,040,000 1,045,000 115,000 1,290,000 1,295,000 148,000 1,540,000 1,545,000 184,300
1,045,000 1,050,000 115,600 1,295,000 1,300,000 148,700 1,545,000 1,550,000 185,000
1,050,000 1,055,000 116,200 1,300,000 1,305,000 149,500 1,550,000 1,555,000 185,700
1,055,000 1,060,000 116,800 1,305,000 1,310,000 150,200 1,555,000 1,560,000 186,400
1,060,000 1,065,000 117,500 1,310,000 1,315,000 150,900 1,560,000 1,565,000 187,200
1,065,000 1,070,000 118,100 1,315,000 1,320,000 151,600 1,565,000 1,570,000 187,900
1,070,000 1,075,000 118,700 1,320,000 1,325,000 152,400 1,570,000 1,575,000 188,600
1,075,000 1,080,000 119,300 1,325,000 1,330,000 153,100 1,575,000 1,580,000 189,300
1,080,000 1,085,000 120,000 1,330,000 1,335,000 153,800 1,580,000 1,585,000 190,100
1,085,000 1,090,000 120,600 1,335,000 1,340,000 154,500 1,585,000 1,590,000 190,800
1,090,000 1,095,000 121,200 1,340,000 1,345,000 155,300 1,590,000 1,595,000 191,500
1,095,000 1,100,000 121,800 1,345,000 1,350,000 156,000 1,595,000 1,600,000 192,200
1,100,000 1,105,000 122,500 1,350,000 1,355,000 156,700 1,600,000 1,605,000 193,000
(4)
Taxable salary income amount Tax amount Taxable salary income amount Tax amount Taxable salary income amount Tax amount
At least Less than At least Less than At least Less than
yen yen yen yen yen yen yen yen
1,605,000 1,610,000 193,700 1,830,000 1,835,000 227,900 2,600,000 3,000,000 The amount calculated by multiplying the taxable salary income amount by 19.5%, less 144,800 yen
1,610,000 1,615,000 194,500 1,835,000 1,840,000 228,700
1,615,000 1,620,000 195,200 1,840,000 1,845,000 229,600
1,620,000 1,625,000 196,000 1,845,000 1,850,000 230,400
1,625,000 1,630,000 196,700 1,850,000 1,855,000 231,200
1,630,000 1,635,000 197,500 1,855,000 1,860,000 232,000 3,000,000 3,200,000 The amount calculated by multiplying the taxable salary income amount by 21.7%, less 210,800 yen
1,635,000 1,640,000 198,200 1,860,000 1,865,000 232,900
1,640,000 1,645,000 199,000 1,865,000 1,870,000 233,700
1,645,000 1,650,000 199,700 1,870,000 1,875,000 234,500
1,650,000 1,655,000 200,500 1,875,000 1,880,000 235,300
1,655,000 1,660,000 201,200 1,880,000 1,885,000 236,200 3,200,000 3,800,000 The amount calculated by multiplying the taxable salary income amount by 22.5%, less 236,400 yen
1,660,000 1,665,000 202,000 1,885,000 1,890,000 237,000
1,665,000 1,670,000 202,700 1,890,000 1,895,000 237,800
1,670,000 1,675,000 203,500 1,895,000 1,900,000 238,600
1,675,000 1,680,000 204,200 1,900,000 1,905,000 239,500
1,680,000 1,685,000 205,000 1,905,000 1,910,000 240,300 3,800,000 4,000,000 The amount calculated by multiplying the taxable salary income amount by 23.2%, less 263,000 yen
1,685,000 1,690,000 205,700 1,910,000 1,915,000 241,100
1,690,000 1,695,000 206,500 1,915,000 1,920,000 241,900
1,695,000 1,700,000 207,200 1,920,000 1,925,000 242,800
1,700,000 1,705,000 208,000 1,925,000 1,930,000 243,600
1,705,000 1,710,000 208,700 1,930,000 1,935,000 244,400 4,000,000 4,400,000 The amount calculated by multiplying the taxable salary income amount by 25.5%, less 355,000 yen
1,710,000 1,715,000 209,500 1,935,000 1,940,000 245,200
1,715,000 1,720,000 210,200 1,940,000 1,945,000 246,100
1,720,000 1,725,000 211,000 1,945,000 1,950,000 246,900
1,725,000 1,730,000 211,700 1,950,000 1,955,000 247,700
1,730,000 1,735,000 212,500 1,955,000 1,960,000 248,500 4,400,000 5,000,000 The amount calculated by multiplying the taxable salary income amount by 26.5%, less 399,000 yen
1,735,000 1,740,000 213,200 1,960,000 1,965,000 249,400
1,740,000 1,745,000 214,000 1,965,000 1,970,000 250,200
1,745,000 1,750,000 214,700 1,970,000 1,975,000 251,000
1,750,000 1,755,000 215,500 1,975,000 1,980,000 251,800
1,755,000 1,760,000 216,200 1,980,000 1,985,000 252,700 5,000,000 6,000,000 The amount calculated by multiplying the taxable salary income amount by 29.7%, less 559,000 yen
1,760,000 1,765,000 217,000 1,985,000 1,990,000 253,500
1,765,000 1,770,000 217,700 1,990,000 1,995,000 254,300
1,770,000 1,775,000 218,500 1,995,000 2,000,000 255,100
1,775,000 1,780,000 219,200
1,780,000 1,785,000 220,000 2,000,000 2,400,000 The amount calculated by multiplying the taxable salary income amount by 17.2%, less 88,000 yen 6,000,000 6,247,000 The amount calculated by multiplying the taxable salary income amount by 33%, less 757,000 yen
1,785,000 1,790,000 220,700
1,790,000 1,795,000 221,500
1,795,000 1,800,000 222,200
1,800,000 1,805,000 223,000
1,805,000 1,810,000 223,800 2,400,000 2,600,000 The amount calculated by multiplying the taxable salary income amount by 18.7%, less 124,000 yen 6,247,000 yen 1,304,500 yen
1,810,000 1,815,000 224,600
1,815,000 1,820,000 225,400
1,820,000 1,825,000 226,300
1,825,000 1,830,000 227,100
(Note)
In this table, "taxable salary income amount" means the amount obtained by deducting, from the amount of salary or other wage after the salary income deduction prescribed in Article 190, item (ii) (Year-End Adjustment) of the New Act as replaced pursuant to the provisions of Article 3, paragraph (2) (Special Provisions on the Calculation of Deductions from Income and Tax Amounts for Income Tax for 1974) of the Supplementary Provisions, the total of the amounts set forth in (a) through (d) of that item.
(Remarks)
The tax amount is found as follows:
(i) First, find the amount remaining after deducting the following amounts from the amount of salary or other wage after the salary income deduction in the attached table to this table, found using that attached table according to the amount of salary or other wage for the year:
(1) if there are social insurance premiums deducted from the amount of salary or other wage for the year, that amount;
(2) if there is an amount of social insurance premiums declared in a salary income earner's return for insurance premium deduction, that amount;
(3) if there is an amount of small enterprise-based mutual aid premiums and similar payments (meaning small enterprise-based mutual aid premiums and similar payments prescribed in Article 75, paragraph (1) (Deduction for Small Enterprise-based Mutual Aid Premiums and Similar Payments) of the New Act) declared in a salary income earner's return for insurance premium deduction, that amount;
(4) if there is an amount of life insurance premiums (meaning life insurance premiums prescribed in Article 76, paragraph (1) (Life Insurance Premium Deduction) of the New Act; the same applies hereinafter) declared in a salary income earner's return for insurance premium deduction, the amount set forth below for each of the following cases:
(a) if the total of those life insurance premiums is up to 25,000 yen: that total;
(b) if the total of those life insurance premiums exceeds 25,000 yen but is up to 50,000 yen: the sum of an amount equivalent to one-half of that total and 12,500 yen;
(c) if the total of those life insurance premiums exceeds 50,000 yen but is up to 100,000 yen: the sum of an amount equivalent to one-quarter of that total and 25,000 yen;
(d) if the total of those life insurance premiums exceeds 100,000 yen: 50,000 yen;
(5) if there is an amount of casualty insurance premiums (meaning casualty insurance premiums prescribed in Article 77, paragraph (1) (Casualty Insurance Premium Deduction) of the New Act; the same applies hereinafter) declared in a salary income earner's return for insurance premium deduction, the amount set forth below for each of the following cases:
(a) if all of those casualty insurance premiums relate to contracts prescribed in Article 77, paragraph (1), item (i) of the New Act (referred to as "short-term contracts" in (c)): the amount set forth below for each of the following cases:
(A) if the total of those casualty insurance premiums is up to 2,000 yen: that total;
(B) if the total of those casualty insurance premiums exceeds 2,000 yen but is up to 4,000 yen: the sum of an amount equivalent to one-half of that total and 1,000 yen;
(C) if the total of those casualty insurance premiums exceeds 4,000 yen: 3,000 yen;
(b) if all of those casualty insurance premiums relate to contracts prescribed in Article 77, paragraph (1), item (ii) of the New Act (referred to as "long-term contracts" in (c)): the amount set forth below for each of the following cases:
(A) if the total of those casualty insurance premiums is up to 10,000 yen: that total;
(B) if the total of those casualty insurance premiums exceeds 10,000 yen but is up to 20,000 yen: the sum of an amount equivalent to one-half of that total and 5,000 yen;
(C) if the total of those casualty insurance premiums exceeds 20,000 yen: 15,000 yen;
(c) if those casualty insurance premiums include both premiums relating to short-term contracts and premiums relating to long-term contracts: the amount set forth below for each of the following cases:
(A) if the sum of the amount found in accordance with (a) for the premiums relating to short-term contracts and the amount found in accordance with (b) for the premiums relating to long-term contracts is up to 15,000 yen: that sum;
(B) if the sum referred to in (A) exceeds 15,000 yen: 15,000 yen.
(ii) If the salary income earner's return for deduction for Dependents, etc. states that the Resident is a Person with a Disability, an elderly person, a widow or a working student (if the working student is a person set forth in Article 2, paragraph (1), item (xxxii), (b) or (c) (Definitions) of the New Act, where, in addition to that declaration stating that the Resident is a working student, the documents prescribed in Article 194, paragraph (3) (Salary Income Earner's Return for Deduction for Dependents, etc.) of the New Act have been submitted or presented), find the amount remaining after deducting from the amount found under (i) 152,500 yen (or 227,500 yen, if the declaration states that the Resident is a Person with a Particular Disability) for each of these categories that applies, and, if that declaration states that there is a Person with a Disability among the Resident's dependents and similar persons, 152,500 yen (or 227,500 yen, if the declaration states that the person is a Person with a Particular Disability) for each such Person with a Disability.
(iii) Next, from the amount found under (i) and (ii),
(1) if there is a Claimable Spouse declared in the salary income earner's return for deduction for Dependents, etc.,
(a) where there are dependents declared in that declaration, deduct the total of the amount of the spousal deduction, the amount of the deduction for Dependents under Article 84, paragraphs (1) and (2) (Deduction for Dependents) of the New Act as replaced pursuant to the provisions of Article 3, paragraph (2) of the Supplementary Provisions, and the amount of the basic personal exemption;
(b) where there are no dependents declared in that declaration, deduct the total of the amount of the spousal deduction and the amount of the basic personal exemption;
(2) if there is no Claimable Spouse declared in the salary income earner's return for deduction for Dependents, etc.,
(a) where there are dependents declared in that declaration, deduct the total of the amount of the deduction for Dependents under Article 84, paragraphs (1) and (2) of the New Act as replaced pursuant to the provisions of Article 3, paragraph (2) of the Supplementary Provisions and the amount of the basic personal exemption;
(b) where there are no dependents declared in that declaration, deduct the amount of the basic personal exemption;
and find the remaining amount in each case.
(iv) Find the applicable row of the "Taxable salary income amount" column according to the remaining amount found under (iii); the amount stated in the "Tax amount" column of that row is the tax amount sought.
(v) Where the tax amount is found in accordance with (i) through (iv), if the remaining amount found under (iii) of a Resident whose remaining amount is 2,000,000 yen or more includes a fraction of less than 1,000 yen, the amount obtained by discarding that fraction is deemed to be the remaining amount, and if the tax amount of that Resident includes a fraction of less than 100 yen, the amount obtained by discarding that fraction is the tax amount sought.
Attached Table to Appended Table V of the Supplementary Provisions
(1)
Amount of salary or other wage Amount of salary or other wage after the salary income deduction Amount of salary or other wage Amount of salary or other wage after the salary income deduction Amount of salary or other wage Amount of salary or other wage after the salary income deduction
At least Less than At least Less than At least Less than
yen yen yen yen yen yen yen yen yen
Less than 438,500 yen 0 1,330,000 1,332,000 864,500 1,430,000 1,432,000 929,500
1,332,000 1,334,000 865,800 1,432,000 1,434,000 930,800
1,334,000 1,336,000 867,100 1,434,000 1,436,000 932,100
1,336,000 1,338,000 868,400 1,436,000 1,438,000 933,400
1,338,000 1,340,000 869,700 1,438,000 1,440,000 934,700
438,500 1,250,000 The amount of salary or other wage less 437,500 yen 1,340,000 1,342,000 871,000 1,440,000 1,442,000 936,000
1,342,000 1,344,000 872,300 1,442,000 1,444,000 937,300
1,344,000 1,346,000 873,600 1,444,000 1,446,000 938,600
1,346,000 1,348,000 874,900 1,446,000 1,448,000 939,900
1,348,000 1,350,000 876,200 1,448,000 1,450,000 941,200
1,250,000 1,252,000 812,500 1,350,000 1,352,000 877,500 1,450,000 1,452,000 942,500
1,252,000 1,254,000 813,800 1,352,000 1,354,000 878,800 1,452,000 1,454,000 943,800
1,254,000 1,256,000 815,100 1,354,000 1,356,000 880,100 1,454,000 1,456,000 945,100
1,256,000 1,258,000 816,400 1,356,000 1,358,000 881,400 1,456,000 1,458,000 946,400
1,258,000 1,260,000 817,700 1,358,000 1,360,000 882,700 1,458,000 1,460,000 947,700
1,260,000 1,262,000 819,000 1,360,000 1,362,000 884,000 1,460,000 1,462,000 949,000
1,262,000 1,264,000 820,300 1,362,000 1,364,000 885,300 1,462,000 1,464,000 950,300
1,264,000 1,266,000 821,600 1,364,000 1,366,000 886,600 1,464,000 1,466,000 951,600
1,266,000 1,268,000 822,900 1,366,000 1,368,000 887,900 1,466,000 1,468,000 952,900
1,268,000 1,270,000 824,200 1,368,000 1,370,000 889,200 1,468,000 1,470,000 954,200
1,270,000 1,272,000 825,500 1,370,000 1,372,000 890,500 1,470,000 1,472,000 955,500
1,272,000 1,274,000 826,800 1,372,000 1,374,000 891,800 1,472,000 1,474,000 956,800
1,274,000 1,276,000 828,100 1,374,000 1,376,000 893,100 1,474,000 1,476,000 958,100
1,276,000 1,278,000 829,400 1,376,000 1,378,000 894,400 1,476,000 1,478,000 959,400
1,278,000 1,280,000 830,700 1,378,000 1,380,000 895,700 1,478,000 1,480,000 960,700
1,280,000 1,282,000 832,000 1,380,000 1,382,000 897,000 1,480,000 1,482,000 962,000
1,282,000 1,284,000 833,300 1,382,000 1,384,000 898,300 1,482,000 1,484,000 963,300
1,284,000 1,286,000 834,600 1,384,000 1,386,000 899,600 1,484,000 1,486,000 964,600
1,286,000 1,288,000 835,900 1,386,000 1,388,000 900,900 1,486,000 1,488,000 965,900
1,288,000 1,290,000 837,200 1,388,000 1,390,000 902,200 1,488,000 1,490,000 967,200
1,290,000 1,292,000 838,500 1,390,000 1,392,000 903,500 1,490,000 1,492,000 968,500
1,292,000 1,294,000 839,800 1,392,000 1,394,000 904,800 1,492,000 1,494,000 969,800
1,294,000 1,296,000 841,100 1,394,000 1,396,000 906,100 1,494,000 1,496,000 971,100
1,296,000 1,298,000 842,400 1,396,000 1,398,000 907,400 1,496,000 1,498,000 972,400
1,298,000 1,300,000 843,700 1,398,000 1,400,000 908,700 1,498,000 1,500,000 973,700
1,300,000 1,302,000 845,000 1,400,000 1,402,000 910,000 1,500,000 1,502,000 975,000
1,302,000 1,304,000 846,300 1,402,000 1,404,000 911,300 1,502,000 1,504,000 976,500
1,304,000 1,306,000 847,600 1,404,000 1,406,000 912,600 1,504,000 1,506,000 978,000
1,306,000 1,308,000 848,900 1,406,000 1,408,000 913,900 1,506,000 1,508,000 979,500
1,308,000 1,310,000 850,200 1,408,000 1,410,000 915,200 1,508,000 1,510,000 981,000
1,310,000 1,312,000 851,500 1,410,000 1,412,000 916,500 1,510,000 1,512,000 982,500
1,312,000 1,314,000 852,800 1,412,000 1,414,000 917,800 1,512,000 1,514,000 984,000
1,314,000 1,316,000 854,100 1,414,000 1,416,000 919,100 1,514,000 1,516,000 985,500
1,316,000 1,318,000 855,400 1,416,000 1,418,000 920,400 1,516,000 1,518,000 987,000
1,318,000 1,320,000 856,700 1,418,000 1,420,000 921,700 1,518,000 1,520,000 988,500
1,320,000 1,322,000 858,000 1,420,000 1,422,000 923,000 1,520,000 1,522,000 990,000
1,322,000 1,324,000 859,300 1,422,000 1,424,000 924,300 1,522,000 1,524,000 991,500
1,324,000 1,326,000 860,600 1,424,000 1,426,000 925,600 1,524,000 1,526,000 993,000
1,326,000 1,328,000 861,900 1,426,000 1,428,000 926,900 1,526,000 1,528,000 994,500
1,328,000 1,330,000 863,200 1,428,000 1,430,000 928,200 1,528,000 1,530,000 996,000
(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
1,530,000 1,532,000 997,500 1,630,000 1,632,000 1,072,500 1,730,000 1,732,000 1,147,500
1,532,000 1,534,000 999,000 1,632,000 1,634,000 1,074,000 1,732,000 1,734,000 1,149,000
1,534,000 1,536,000 1,000,500 1,634,000 1,636,000 1,075,500 1,734,000 1,736,000 1,150,500
1,536,000 1,538,000 1,002,000 1,636,000 1,638,000 1,077,000 1,736,000 1,738,000 1,152,000
1,538,000 1,540,000 1,003,500 1,638,000 1,640,000 1,078,500 1,738,000 1,740,000 1,153,500
1,540,000 1,542,000 1,005,000 1,640,000 1,642,000 1,080,000 1,740,000 1,742,000 1,155,000
1,542,000 1,544,000 1,006,500 1,642,000 1,644,000 1,081,500 1,742,000 1,744,000 1,156,500
1,544,000 1,546,000 1,008,000 1,644,000 1,646,000 1,083,000 1,744,000 1,746,000 1,158,000
1,546,000 1,548,000 1,009,500 1,646,000 1,648,000 1,084,500 1,746,000 1,748,000 1,159,500
1,548,000 1,550,000 1,011,000 1,648,000 1,650,000 1,086,000 1,748,000 1,750,000 1,161,000
1,550,000 1,552,000 1,012,500 1,650,000 1,652,000 1,087,500 1,750,000 1,752,000 1,162,500
1,552,000 1,554,000 1,014,000 1,652,000 1,654,000 1,089,000 1,752,000 1,754,000 1,164,000
1,554,000 1,556,000 1,015,500 1,654,000 1,656,000 1,090,500 1,754,000 1,756,000 1,165,500
1,556,000 1,558,000 1,017,000 1,656,000 1,658,000 1,092,000 1,756,000 1,758,000 1,167,000
1,558,000 1,560,000 1,018,500 1,658,000 1,660,000 1,093,500 1,758,000 1,760,000 1,168,500
1,560,000 1,562,000 1,020,000 1,660,000 1,662,000 1,095,000 1,760,000 1,762,000 1,170,000
1,562,000 1,564,000 1,021,500 1,662,000 1,664,000 1,096,500 1,762,000 1,764,000 1,171,500
1,564,000 1,566,000 1,023,000 1,664,000 1,666,000 1,098,000 1,764,000 1,766,000 1,173,000
1,566,000 1,568,000 1,024,500 1,666,000 1,668,000 1,099,500 1,766,000 1,768,000 1,174,500
1,568,000 1,570,000 1,026,000 1,668,000 1,670,000 1,101,000 1,768,000 1,770,000 1,176,000
1,570,000 1,572,000 1,027,500 1,670,000 1,672,000 1,102,500 1,770,000 1,772,000 1,177,500
1,572,000 1,574,000 1,029,000 1,672,000 1,674,000 1,104,000 1,772,000 1,774,000 1,179,000
1,574,000 1,576,000 1,030,500 1,674,000 1,676,000 1,105,500 1,774,000 1,776,000 1,180,500
1,576,000 1,578,000 1,032,000 1,676,000 1,678,000 1,107,000 1,776,000 1,778,000 1,182,000
1,578,000 1,580,000 1,033,500 1,678,000 1,680,000 1,108,500 1,778,000 1,780,000 1,183,500
1,580,000 1,582,000 1,035,000 1,680,000 1,682,000 1,110,000 1,780,000 1,782,000 1,185,000
1,582,000 1,584,000 1,036,500 1,682,000 1,684,000 1,111,500 1,782,000 1,784,000 1,186,500
1,584,000 1,586,000 1,038,000 1,684,000 1,686,000 1,113,000 1,784,000 1,786,000 1,188,000
1,586,000 1,588,000 1,039,500 1,686,000 1,688,000 1,114,500 1,786,000 1,788,000 1,189,500
1,588,000 1,590,000 1,041,000 1,688,000 1,690,000 1,116,000 1,788,000 1,790,000 1,191,000
1,590,000 1,592,000 1,042,500 1,690,000 1,692,000 1,117,500 1,790,000 1,792,000 1,192,500
1,592,000 1,594,000 1,044,000 1,692,000 1,694,000 1,119,000 1,792,000 1,794,000 1,194,000
1,594,000 1,596,000 1,045,500 1,694,000 1,696,000 1,120,500 1,794,000 1,796,000 1,195,500
1,596,000 1,598,000 1,047,000 1,696,000 1,698,000 1,122,000 1,796,000 1,798,000 1,197,000
1,598,000 1,600,000 1,048,500 1,698,000 1,700,000 1,123,500 1,798,000 1,800,000 1,198,500
1,600,000 1,602,000 1,050,000 1,700,000 1,702,000 1,125,000 1,800,000 1,802,000 1,200,000
1,602,000 1,604,000 1,051,500 1,702,000 1,704,000 1,126,500 1,802,000 1,804,000 1,201,500
1,604,000 1,606,000 1,053,000 1,704,000 1,706,000 1,128,000 1,804,000 1,806,000 1,203,000
1,606,000 1,608,000 1,054,500 1,706,000 1,708,000 1,129,500 1,806,000 1,808,000 1,204,500
1,608,000 1,610,000 1,056,000 1,708,000 1,710,000 1,131,000 1,808,000 1,810,000 1,206,000
1,610,000 1,612,000 1,057,500 1,710,000 1,712,000 1,132,500 1,810,000 1,812,000 1,207,500
1,612,000 1,614,000 1,059,000 1,712,000 1,714,000 1,134,000 1,812,000 1,814,000 1,209,000
1,614,000 1,616,000 1,060,500 1,714,000 1,716,000 1,135,500 1,814,000 1,816,000 1,210,500
1,616,000 1,618,000 1,062,000 1,716,000 1,718,000 1,137,000 1,816,000 1,818,000 1,212,000
1,618,000 1,620,000 1,063,500 1,718,000 1,720,000 1,138,500 1,818,000 1,820,000 1,213,500
1,620,000 1,622,000 1,065,000 1,720,000 1,722,000 1,140,000 1,820,000 1,822,000 1,215,000
1,622,000 1,624,000 1,066,500 1,722,000 1,724,000 1,141,500 1,822,000 1,824,000 1,216,500
1,624,000 1,626,000 1,068,000 1,724,000 1,726,000 1,143,000 1,824,000 1,826,000 1,218,000
1,626,000 1,628,000 1,069,500 1,726,000 1,728,000 1,144,500 1,826,000 1,828,000 1,219,500
1,628,000 1,630,000 1,071,000 1,728,000 1,730,000 1,146,000 1,828,000 1,830,000 1,221,000
(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
1,830,000 1,832,000 1,222,500 1,930,000 1,932,000 1,297,500 2,030,000 2,032,000 1,372,500
1,832,000 1,834,000 1,224,000 1,932,000 1,934,000 1,299,000 2,032,000 2,034,000 1,374,000
1,834,000 1,836,000 1,225,500 1,934,000 1,936,000 1,300,500 2,034,000 2,036,000 1,375,500
1,836,000 1,838,000 1,227,000 1,936,000 1,938,000 1,302,000 2,036,000 2,038,000 1,377,000
1,838,000 1,840,000 1,228,500 1,938,000 1,940,000 1,303,500 2,038,000 2,040,000 1,378,500
1,840,000 1,842,000 1,230,000 1,940,000 1,942,000 1,305,000 2,040,000 2,042,000 1,380,000
1,842,000 1,844,000 1,231,500 1,942,000 1,944,000 1,306,500 2,042,000 2,044,000 1,381,500
1,844,000 1,846,000 1,233,000 1,944,000 1,946,000 1,308,000 2,044,000 2,046,000 1,383,000
1,846,000 1,848,000 1,234,500 1,946,000 1,948,000 1,309,500 2,046,000 2,048,000 1,384,500
1,848,000 1,850,000 1,236,000 1,948,000 1,950,000 1,311,000 2,048,000 2,050,000 1,386,000
1,850,000 1,852,000 1,237,500 1,950,000 1,952,000 1,312,500 2,050,000 2,052,000 1,387,500
1,852,000 1,854,000 1,239,000 1,952,000 1,954,000 1,314,000 2,052,000 2,054,000 1,389,000
1,854,000 1,856,000 1,240,500 1,954,000 1,956,000 1,315,500 2,054,000 2,056,000 1,390,500
1,856,000 1,858,000 1,242,000 1,956,000 1,958,000 1,317,000 2,056,000 2,058,000 1,392,000
1,858,000 1,860,000 1,243,500 1,958,000 1,960,000 1,318,500 2,058,000 2,060,000 1,393,500
1,860,000 1,862,000 1,245,000 1,960,000 1,962,000 1,320,000 2,060,000 2,062,000 1,395,000
1,862,000 1,864,000 1,246,500 1,962,000 1,964,000 1,321,500 2,062,000 2,064,000 1,396,500
1,864,000 1,866,000 1,248,000 1,964,000 1,966,000 1,323,000 2,064,000 2,066,000 1,398,000
1,866,000 1,868,000 1,249,500 1,966,000 1,968,000 1,324,500 2,066,000 2,068,000 1,399,500
1,868,000 1,870,000 1,251,000 1,968,000 1,970,000 1,326,000 2,068,000 2,070,000 1,401,000
1,870,000 1,872,000 1,252,500 1,970,000 1,972,000 1,327,500 2,070,000 2,072,000 1,402,500
1,872,000 1,874,000 1,254,000 1,972,000 1,974,000 1,329,000 2,072,000 2,074,000 1,404,000
1,874,000 1,876,000 1,255,500 1,974,000 1,976,000 1,330,500 2,074,000 2,076,000 1,405,500
1,876,000 1,878,000 1,257,000 1,976,000 1,978,000 1,332,000 2,076,000 2,078,000 1,407,000
1,878,000 1,880,000 1,258,500 1,978,000 1,980,000 1,333,500 2,078,000 2,080,000 1,408,500
1,880,000 1,882,000 1,260,000 1,980,000 1,982,000 1,335,000 2,080,000 2,082,000 1,410,000
1,882,000 1,884,000 1,261,500 1,982,000 1,984,000 1,336,500 2,082,000 2,084,000 1,411,500
1,884,000 1,886,000 1,263,000 1,984,000 1,986,000 1,338,000 2,084,000 2,086,000 1,413,000
1,886,000 1,888,000 1,264,500 1,986,000 1,988,000 1,339,500 2,086,000 2,088,000 1,414,500
1,888,000 1,890,000 1,266,000 1,988,000 1,990,000 1,341,000 2,088,000 2,090,000 1,416,000
1,890,000 1,892,000 1,267,500 1,990,000 1,992,000 1,342,500 2,090,000 2,092,000 1,417,500
1,892,000 1,894,000 1,269,000 1,992,000 1,994,000 1,344,000 2,092,000 2,094,000 1,419,000
1,894,000 1,896,000 1,270,500 1,994,000 1,996,000 1,345,500 2,094,000 2,096,000 1,420,500
1,896,000 1,898,000 1,272,000 1,996,000 1,998,000 1,347,000 2,096,000 2,098,000 1,422,000
1,898,000 1,900,000 1,273,500 1,998,000 2,000,000 1,348,500 2,098,000 2,100,000 1,423,500
1,900,000 1,902,000 1,275,000 2,000,000 2,002,000 1,350,000 2,100,000 2,102,000 1,425,000
1,902,000 1,904,000 1,276,500 2,002,000 2,004,000 1,351,500 2,102,000 2,104,000 1,426,500
1,904,000 1,906,000 1,278,000 2,004,000 2,006,000 1,353,000 2,104,000 2,106,000 1,428,000
1,906,000 1,908,000 1,279,500 2,006,000 2,008,000 1,354,500 2,106,000 2,108,000 1,429,500
1,908,000 1,910,000 1,281,000 2,008,000 2,010,000 1,356,000 2,108,000 2,110,000 1,431,000
1,910,000 1,912,000 1,282,500 2,010,000 2,012,000 1,357,500 2,110,000 2,112,000 1,432,500
1,912,000 1,914,000 1,284,000 2,012,000 2,014,000 1,359,000 2,112,000 2,114,000 1,434,000
1,914,000 1,916,000 1,285,500 2,014,000 2,016,000 1,360,500 2,114,000 2,116,000 1,435,500
1,916,000 1,918,000 1,287,000 2,016,000 2,018,000 1,362,000 2,116,000 2,118,000 1,437,000
1,918,000 1,920,000 1,288,500 2,018,000 2,020,000 1,363,500 2,118,000 2,120,000 1,438,500
1,920,000 1,922,000 1,290,000 2,020,000 2,022,000 1,365,000 2,120,000 2,122,000 1,440,000
1,922,000 1,924,000 1,291,500 2,022,000 2,024,000 1,366,500 2,122,000 2,124,000 1,441,500
1,924,000 1,926,000 1,293,000 2,024,000 2,026,000 1,368,000 2,124,000 2,126,000 1,443,000
1,926,000 1,928,000 1,294,500 2,026,000 2,028,000 1,369,500 2,126,000 2,128,000 1,444,500
1,928,000 1,930,000 1,296,000 2,028,000 2,030,000 1,371,000 2,128,000 2,130,000 1,446,000
(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
2,130,000 2,132,000 1,447,500 2,230,000 2,232,000 1,522,500 2,330,000 2,332,000 1,597,500
2,132,000 2,134,000 1,449,000 2,232,000 2,234,000 1,524,000 2,332,000 2,334,000 1,599,000
2,134,000 2,136,000 1,450,500 2,234,000 2,236,000 1,525,500 2,334,000 2,336,000 1,600,500
2,136,000 2,138,000 1,452,000 2,236,000 2,238,000 1,527,000 2,336,000 2,338,000 1,602,000
2,138,000 2,140,000 1,453,500 2,238,000 2,240,000 1,528,500 2,338,000 2,340,000 1,603,500
2,140,000 2,142,000 1,455,000 2,240,000 2,242,000 1,530,000 2,340,000 2,342,000 1,605,000
2,142,000 2,144,000 1,456,500 2,242,000 2,244,000 1,531,500 2,342,000 2,344,000 1,606,500
2,144,000 2,146,000 1,458,000 2,244,000 2,246,000 1,533,000 2,344,000 2,346,000 1,608,000
2,146,000 2,148,000 1,459,500 2,246,000 2,248,000 1,534,500 2,346,000 2,348,000 1,609,500
2,148,000 2,150,000 1,461,000 2,248,000 2,250,000 1,536,000 2,348,000 2,350,000 1,611,000
2,150,000 2,152,000 1,462,500 2,250,000 2,252,000 1,537,500 2,350,000 2,352,000 1,612,500
2,152,000 2,154,000 1,464,000 2,252,000 2,254,000 1,539,000 2,352,000 2,354,000 1,614,000
2,154,000 2,156,000 1,465,500 2,254,000 2,256,000 1,540,500 2,354,000 2,356,000 1,615,500
2,156,000 2,158,000 1,467,000 2,256,000 2,258,000 1,542,000 2,356,000 2,358,000 1,617,000
2,158,000 2,160,000 1,468,500 2,258,000 2,260,000 1,543,500 2,358,000 2,360,000 1,618,500
2,160,000 2,162,000 1,470,000 2,260,000 2,262,000 1,545,000 2,360,000 2,362,000 1,620,000
2,162,000 2,164,000 1,471,500 2,262,000 2,264,000 1,546,500 2,362,000 2,364,000 1,621,500
2,164,000 2,166,000 1,473,000 2,264,000 2,266,000 1,548,000 2,364,000 2,366,000 1,623,000
2,166,000 2,168,000 1,474,500 2,266,000 2,268,000 1,549,500 2,366,000 2,368,000 1,624,500
2,168,000 2,170,000 1,476,000 2,268,000 2,270,000 1,551,000 2,368,000 2,370,000 1,626,000
2,170,000 2,172,000 1,477,500 2,270,000 2,272,000 1,552,500 2,370,000 2,372,000 1,627,500
2,172,000 2,174,000 1,479,000 2,272,000 2,274,000 1,554,000 2,372,000 2,374,000 1,629,000
2,174,000 2,176,000 1,480,500 2,274,000 2,276,000 1,555,500 2,374,000 2,376,000 1,630,500
2,176,000 2,178,000 1,482,000 2,276,000 2,278,000 1,557,000 2,376,000 2,378,000 1,632,000
2,178,000 2,180,000 1,483,500 2,278,000 2,280,000 1,558,500 2,378,000 2,380,000 1,633,500
2,180,000 2,182,000 1,485,000 2,280,000 2,282,000 1,560,000 2,380,000 2,382,000 1,635,000
2,182,000 2,184,000 1,486,500 2,282,000 2,284,000 1,561,500 2,382,000 2,384,000 1,636,500
2,184,000 2,186,000 1,488,000 2,284,000 2,286,000 1,563,000 2,384,000 2,386,000 1,638,000
2,186,000 2,188,000 1,489,500 2,286,000 2,288,000 1,564,500 2,386,000 2,388,000 1,639,500
2,188,000 2,190,000 1,491,000 2,288,000 2,290,000 1,566,000 2,388,000 2,390,000 1,641,000
2,190,000 2,192,000 1,492,500 2,290,000 2,292,000 1,567,500 2,390,000 2,392,000 1,642,500
2,192,000 2,194,000 1,494,000 2,292,000 2,294,000 1,569,000 2,392,000 2,394,000 1,644,000
2,194,000 2,196,000 1,495,500 2,294,000 2,296,000 1,570,500 2,394,000 2,396,000 1,645,500
2,196,000 2,198,000 1,497,000 2,296,000 2,298,000 1,572,000 2,396,000 2,398,000 1,647,000
2,198,000 2,200,000 1,498,500 2,298,000 2,300,000 1,573,500 2,398,000 2,400,000 1,648,500
2,200,000 2,202,000 1,500,000 2,300,000 2,302,000 1,575,000 2,400,000 2,402,000 1,650,000
2,202,000 2,204,000 1,501,500 2,302,000 2,304,000 1,576,500 2,402,000 2,404,000 1,651,500
2,204,000 2,206,000 1,503,000 2,304,000 2,306,000 1,578,000 2,404,000 2,406,000 1,653,000
2,206,000 2,208,000 1,504,500 2,306,000 2,308,000 1,579,500 2,406,000 2,408,000 1,654,500
2,208,000 2,210,000 1,506,000 2,308,000 2,310,000 1,581,000 2,408,000 2,410,000 1,656,000
2,210,000 2,212,000 1,507,500 2,310,000 2,312,000 1,582,500 2,410,000 2,412,000 1,657,500
2,212,000 2,214,000 1,509,000 2,312,000 2,314,000 1,584,000 2,412,000 2,414,000 1,659,000
2,214,000 2,216,000 1,510,500 2,314,000 2,316,000 1,585,500 2,414,000 2,416,000 1,660,500
2,216,000 2,218,000 1,512,000 2,316,000 2,318,000 1,587,000 2,416,000 2,418,000 1,662,000
2,218,000 2,220,000 1,513,500 2,318,000 2,320,000 1,588,500 2,418,000 2,420,000 1,663,500
2,220,000 2,222,000 1,515,000 2,320,000 2,322,000 1,590,000 2,420,000 2,422,000 1,665,000
2,222,000 2,224,000 1,516,500 2,322,000 2,324,000 1,591,500 2,422,000 2,424,000 1,666,500
2,224,000 2,226,000 1,518,000 2,324,000 2,326,000 1,593,000 2,424,000 2,426,000 1,668,000
2,226,000 2,228,000 1,519,500 2,326,000 2,328,000 1,594,500 2,426,000 2,428,000 1,669,500
2,228,000 2,230,000 1,521,000 2,328,000 2,330,000 1,596,000 2,428,000 2,430,000 1,671,000
(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
2,430,000 2,432,000 1,672,500 2,530,000 2,532,000 1,747,500 2,630,000 2,632,000 1,822,500
2,432,000 2,434,000 1,674,000 2,532,000 2,534,000 1,749,000 2,632,000 2,634,000 1,824,000
2,434,000 2,436,000 1,675,500 2,534,000 2,536,000 1,750,500 2,634,000 2,636,000 1,825,500
2,436,000 2,438,000 1,677,000 2,536,000 2,538,000 1,752,000 2,636,000 2,638,000 1,827,000
2,438,000 2,440,000 1,678,500 2,538,000 2,540,000 1,753,500 2,638,000 2,640,000 1,828,500
2,440,000 2,442,000 1,680,000 2,540,000 2,542,000 1,755,000 2,640,000 2,642,000 1,830,000
2,442,000 2,444,000 1,681,500 2,542,000 2,544,000 1,756,500 2,642,000 2,644,000 1,831,500
2,444,000 2,446,000 1,683,000 2,544,000 2,546,000 1,758,000 2,644,000 2,646,000 1,833,000
2,446,000 2,448,000 1,684,500 2,546,000 2,548,000 1,759,500 2,646,000 2,648,000 1,834,500
2,448,000 2,450,000 1,686,000 2,548,000 2,550,000 1,761,000 2,648,000 2,650,000 1,836,000
2,450,000 2,452,000 1,687,500 2,550,000 2,552,000 1,762,500 2,650,000 2,652,000 1,837,500
2,452,000 2,454,000 1,689,000 2,552,000 2,554,000 1,764,000 2,652,000 2,654,000 1,839,000
2,454,000 2,456,000 1,690,500 2,554,000 2,556,000 1,765,500 2,654,000 2,656,000 1,840,500
2,456,000 2,458,000 1,692,000 2,556,000 2,558,000 1,767,000 2,656,000 2,658,000 1,842,000
2,458,000 2,460,000 1,693,500 2,558,000 2,560,000 1,768,500 2,658,000 2,660,000 1,843,500
2,460,000 2,462,000 1,695,000 2,560,000 2,562,000 1,770,000 2,660,000 2,662,000 1,845,000
2,462,000 2,464,000 1,696,500 2,562,000 2,564,000 1,771,500 2,662,000 2,664,000 1,846,500
2,464,000 2,466,000 1,698,000 2,564,000 2,566,000 1,773,000 2,664,000 2,666,000 1,848,000
2,466,000 2,468,000 1,699,500 2,566,000 2,568,000 1,774,500 2,666,000 2,668,000 1,849,500
2,468,000 2,470,000 1,701,000 2,568,000 2,570,000 1,776,000 2,668,000 2,670,000 1,851,000
2,470,000 2,472,000 1,702,500 2,570,000 2,572,000 1,777,500 2,670,000 2,672,000 1,852,500
2,472,000 2,474,000 1,704,000 2,572,000 2,574,000 1,779,000 2,672,000 2,674,000 1,854,000
2,474,000 2,476,000 1,705,500 2,574,000 2,576,000 1,780,500 2,674,000 2,676,000 1,855,500
2,476,000 2,478,000 1,707,000 2,576,000 2,578,000 1,782,000 2,676,000 2,678,000 1,857,000
2,478,000 2,480,000 1,708,500 2,578,000 2,580,000 1,783,500 2,678,000 2,680,000 1,858,500
2,480,000 2,482,000 1,710,000 2,580,000 2,582,000 1,785,000 2,680,000 2,682,000 1,860,000
2,482,000 2,484,000 1,711,500 2,582,000 2,584,000 1,786,500 2,682,000 2,684,000 1,861,500
2,484,000 2,486,000 1,713,000 2,584,000 2,586,000 1,788,000 2,684,000 2,686,000 1,863,000
2,486,000 2,488,000 1,714,500 2,586,000 2,588,000 1,789,500 2,686,000 2,688,000 1,864,500
2,488,000 2,490,000 1,716,000 2,588,000 2,590,000 1,791,000 2,688,000 2,690,000 1,866,000
2,490,000 2,492,000 1,717,500 2,590,000 2,592,000 1,792,500 2,690,000 2,692,000 1,867,500
2,492,000 2,494,000 1,719,000 2,592,000 2,594,000 1,794,000 2,692,000 2,694,000 1,869,000
2,494,000 2,496,000 1,720,500 2,594,000 2,596,000 1,795,500 2,694,000 2,696,000 1,870,500
2,496,000 2,498,000 1,722,000 2,596,000 2,598,000 1,797,000 2,696,000 2,698,000 1,872,000
2,498,000 2,500,000 1,723,500 2,598,000 2,600,000 1,798,500 2,698,000 2,700,000 1,873,500
2,500,000 2,502,000 1,725,000 2,600,000 2,602,000 1,800,000 2,700,000 2,702,000 1,875,000
2,502,000 2,504,000 1,726,500 2,602,000 2,604,000 1,801,500 2,702,000 2,704,000 1,876,500
2,504,000 2,506,000 1,728,000 2,604,000 2,606,000 1,803,000 2,704,000 2,706,000 1,878,000
2,506,000 2,508,000 1,729,500 2,606,000 2,608,000 1,804,500 2,706,000 2,708,000 1,879,500
2,508,000 2,510,000 1,731,000 2,608,000 2,610,000 1,806,000 2,708,000 2,710,000 1,881,000
2,510,000 2,512,000 1,732,500 2,610,000 2,612,000 1,807,500 2,710,000 2,712,000 1,882,500
2,512,000 2,514,000 1,734,000 2,612,000 2,614,000 1,809,000 2,712,000 2,714,000 1,884,000
2,514,000 2,516,000 1,735,500 2,614,000 2,616,000 1,810,500 2,714,000 2,716,000 1,885,500
2,516,000 2,518,000 1,737,000 2,616,000 2,618,000 1,812,000 2,716,000 2,718,000 1,887,000
2,518,000 2,520,000 1,738,500 2,618,000 2,620,000 1,813,500 2,718,000 2,720,000 1,888,500
2,520,000 2,522,000 1,740,000 2,620,000 2,622,000 1,815,000 2,720,000 2,722,000 1,890,000
2,522,000 2,524,000 1,741,500 2,622,000 2,624,000 1,816,500 2,722,000 2,724,000 1,891,500
2,524,000 2,526,000 1,743,000 2,624,000 2,626,000 1,818,000 2,724,000 2,726,000 1,893,000
2,526,000 2,528,000 1,744,500 2,626,000 2,628,000 1,819,500 2,726,000 2,728,000 1,894,500
2,528,000 2,530,000 1,746,000 2,628,000 2,630,000 1,821,000 2,728,000 2,730,000 1,896,000
(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
2,730,000 2,732,000 1,897,500 2,830,000 2,832,000 1,972,500 2,930,000 2,932,000 2,047,500
2,732,000 2,734,000 1,899,000 2,832,000 2,834,000 1,974,000 2,932,000 2,934,000 2,049,000
2,734,000 2,736,000 1,900,500 2,834,000 2,836,000 1,975,500 2,934,000 2,936,000 2,050,500
2,736,000 2,738,000 1,902,000 2,836,000 2,838,000 1,977,000 2,936,000 2,938,000 2,052,000
2,738,000 2,740,000 1,903,500 2,838,000 2,840,000 1,978,500 2,938,000 2,940,000 2,053,500
2,740,000 2,742,000 1,905,000 2,840,000 2,842,000 1,980,000 2,940,000 2,942,000 2,055,000
2,742,000 2,744,000 1,906,500 2,842,000 2,844,000 1,981,500 2,942,000 2,944,000 2,056,500
2,744,000 2,746,000 1,908,000 2,844,000 2,846,000 1,983,000 2,944,000 2,946,000 2,058,000
2,746,000 2,748,000 1,909,500 2,846,000 2,848,000 1,984,500 2,946,000 2,948,000 2,059,500
2,748,000 2,750,000 1,911,000 2,848,000 2,850,000 1,986,000 2,948,000 2,950,000 2,061,000
2,750,000 2,752,000 1,912,500 2,850,000 2,852,000 1,987,500 2,950,000 2,952,000 2,062,500
2,752,000 2,754,000 1,914,000 2,852,000 2,854,000 1,989,000 2,952,000 2,954,000 2,064,000
2,754,000 2,756,000 1,915,500 2,854,000 2,856,000 1,990,500 2,954,000 2,956,000 2,065,500
2,756,000 2,758,000 1,917,000 2,856,000 2,858,000 1,992,000 2,956,000 2,958,000 2,067,000
2,758,000 2,760,000 1,918,500 2,858,000 2,860,000 1,993,500 2,958,000 2,960,000 2,068,500
2,760,000 2,762,000 1,920,000 2,860,000 2,862,000 1,995,000 2,960,000 2,962,000 2,070,000
2,762,000 2,764,000 1,921,500 2,862,000 2,864,000 1,996,500 2,962,000 2,964,000 2,071,500
2,764,000 2,766,000 1,923,000 2,864,000 2,866,000 1,998,000 2,964,000 2,966,000 2,073,000
2,766,000 2,768,000 1,924,500 2,866,000 2,868,000 1,999,500 2,966,000 2,968,000 2,074,500
2,768,000 2,770,000 1,926,000 2,868,000 2,870,000 2,001,000 2,968,000 2,970,000 2,076,000
2,770,000 2,772,000 1,927,500 2,870,000 2,872,000 2,002,500 2,970,000 2,972,000 2,077,500
2,772,000 2,774,000 1,929,000 2,872,000 2,874,000 2,004,000 2,972,000 2,974,000 2,079,000
2,774,000 2,776,000 1,930,500 2,874,000 2,876,000 2,005,500 2,974,000 2,976,000 2,080,500
2,776,000 2,778,000 1,932,000 2,876,000 2,878,000 2,007,000 2,976,000 2,978,000 2,082,000
2,778,000 2,780,000 1,933,500 2,878,000 2,880,000 2,008,500 2,978,000 2,980,000 2,083,500
2,780,000 2,782,000 1,935,000 2,880,000 2,882,000 2,010,000 2,980,000 2,982,000 2,085,000
2,782,000 2,784,000 1,936,500 2,882,000 2,884,000 2,011,500 2,982,000 2,984,000 2,086,500
2,784,000 2,786,000 1,938,000 2,884,000 2,886,000 2,013,000 2,984,000 2,986,000 2,088,000
2,786,000 2,788,000 1,939,500 2,886,000 2,888,000 2,014,500 2,986,000 2,988,000 2,089,500
2,788,000 2,790,000 1,941,000 2,888,000 2,890,000 2,016,000 2,988,000 2,990,000 2,091,000
2,790,000 2,792,000 1,942,500 2,890,000 2,892,000 2,017,500 2,990,000 2,992,000 2,092,500
2,792,000 2,794,000 1,944,000 2,892,000 2,894,000 2,019,000 2,992,000 2,994,000 2,094,000
2,794,000 2,796,000 1,945,500 2,894,000 2,896,000 2,020,500 2,994,000 2,996,000 2,095,500
2,796,000 2,798,000 1,947,000 2,896,000 2,898,000 2,022,000 2,996,000 2,998,000 2,097,000
2,798,000 2,800,000 1,948,500 2,898,000 2,900,000 2,023,500 2,998,000 3,000,000 2,098,500
2,800,000 2,802,000 1,950,000 2,900,000 2,902,000 2,025,000 3,000,000 6,000,000 The amount calculated by multiplying the amount of salary or other wage by 84%, less 420,000 yen
2,802,000 2,804,000 1,951,500 2,902,000 2,904,000 2,026,500
2,804,000 2,806,000 1,953,000 2,904,000 2,906,000 2,028,000
2,806,000 2,808,000 1,954,500 2,906,000 2,908,000 2,029,500
2,808,000 2,810,000 1,956,000 2,908,000 2,910,000 2,031,000
2,810,000 2,812,000 1,957,500 2,910,000 2,912,000 2,032,500 6,000,000 yen or more The amount calculated by multiplying the amount of salary or other wage by 93%, less 960,000 yen
2,812,000 2,814,000 1,959,000 2,912,000 2,914,000 2,034,000
2,814,000 2,816,000 1,960,500 2,914,000 2,916,000 2,035,500
2,816,000 2,818,000 1,962,000 2,916,000 2,918,000 2,037,000
2,818,000 2,820,000 1,963,500 2,918,000 2,920,000 2,038,500
2,820,000 2,822,000 1,965,000 2,920,000 2,922,000 2,040,000
2,822,000 2,824,000 1,966,500 2,922,000 2,924,000 2,041,500
2,824,000 2,826,000 1,968,000 2,924,000 2,926,000 2,043,000
2,826,000 2,828,000 1,969,500 2,926,000 2,928,000 2,044,500
2,828,000 2,830,000 1,971,000 2,928,000 2,930,000 2,046,000
(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 3,000,000 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
## 附則別表第六（昭和４９年分の退職所得の源泉徴収税額表）
suppl-3491-15/appdx-6 · https://japanlaw.org/ja/income-tax-act/suppl-3491-15/appdx-6 · https://japanlaw.org/l/340AC0000000033/suppl-3491-15/appdx-6
（一）
退職所得控除額控除後の退職手当等の金額 税額 退職所得控除額控除後の退職手当等の金額 税額 退職所得控除額控除後の退職手当等の金額 税額
以上 未満 以上 未満 以上 未満
円 円 円 円 円 円 円 円 円
２，０００円未満 ０ １００，０００ １０２，０００ ５，０００ ２７４，０００ ２７８，０００ １３，７００
２，０００ ４，０００ １００ １０２，０００ １０４，０００ ５，１００ ２７８，０００ ２８２，０００ １３，９００
４，０００ ６，０００ ２００ １０４，０００ １０６，０００ ５，２００ ２８２，０００ ２８６，０００ １４，１００
６，０００ ８，０００ ３００ １０６，０００ １０８，０００ ５，３００ ２８６，０００ ２９０，０００ １４，３００
８，０００ １０，０００ ４００ １０８，０００ １１０，０００ ５，４００ ２９０，０００ ２９４，０００ １４，５００
１０，０００ １２，０００ ５００ １１０，０００ １１２，０００ ５，５００ ２９４，０００ ２９８，０００ １４，７００
１２，０００ １４，０００ ６００ １１２，０００ １１４，０００ ５，６００ ２９８，０００ ３０２，０００ １４，９００
１４，０００ １６，０００ ７００ １１４，０００ １１６，０００ ５，７００ ３０２，０００ ３０６，０００ １５，１００
１６，０００ １８，０００ ８００ １１６，０００ １１８，０００ ５，８００ ３０６，０００ ３１０，０００ １５，３００
１８，０００ ２０，０００ ９００ １１８，０００ １２０，０００ ５，９００ ３１０，０００ ３１４，０００ １５，５００
２０，０００ ２２，０００ １，０００ １２０，０００ １２２，０００ ６，０００ ３１４，０００ ３１８，０００ １５，７００
２２，０００ ２４，０００ １，１００ １２２，０００ １２４，０００ ６，１００ ３１８，０００ ３２２，０００ １５，９００
２４，０００ ２６，０００ １，２００ １２４，０００ １２６，０００ ６，２００ ３２２，０００ ３２６，０００ １６，１００
２６，０００ ２８，０００ １，３００ １２６，０００ １３０，０００ ６，３００ ３２６，０００ ３３０，０００ １６，３００
２８，０００ ３０，０００ １，４００ １３０，０００ １３４，０００ ６，５００ ３３０，０００ ３３４，０００ １６，５００
３０，０００ ３２，０００ １，５００ １３４，０００ １３８，０００ ６，７００ ３３４，０００ ３３８，０００ １６，７００
３２，０００ ３４，０００ １，６００ １３８，０００ １４２，０００ ６，９００ ３３８，０００ ３４２，０００ １６，９００
３４，０００ ３６，０００ １，７００ １４２，０００ １４６，０００ ７，１００ ３４２，０００ ３４６，０００ １７，１００
３６，０００ ３８，０００ １，８００ １４６，０００ １５０，０００ ７，３００ ３４６，０００ ３５０，０００ １７，３００
３８，０００ ４０，０００ １，９００ １５０，０００ １５４，０００ ７，５００ ３５０，０００ ３５４，０００ １７，５００
４０，０００ ４２，０００ ２，０００ １５４，０００ １５８，０００ ７，７００ ３５４，０００ ３５８，０００ １７，７００
４２，０００ ４４，０００ ２，１００ １５８，０００ １６２，０００ ７，９００ ３５８，０００ ３６２，０００ １７，９００
４４，０００ ４６，０００ ２，２００ １６２，０００ １６６，０００ ８，１００ ３６２，０００ ３６６，０００ １８，１００
４６，０００ ４８，０００ ２，３００ １６６，０００ １７０，０００ ８，３００ ３６６，０００ ３７０，０００ １８，３００
４８，０００ ５０，０００ ２，４００ １７０，０００ １７４，０００ ８，５００ ３７０，０００ ３７４，０００ １８，５００
５０，０００ ５２，０００ ２，５００ １７４，０００ １７８，０００ ８，７００ ３７４，０００ ３７８，０００ １８，７００
５２，０００ ５４，０００ ２，６００ １７８，０００ １８２，０００ ８，９００ ３７８，０００ ３８２，０００ １８，９００
５４，０００ ５６，０００ ２，７００ １８２，０００ １８６，０００ ９，１００ ３８２，０００ ３８６，０００ １９，１００
５６，０００ ５８，０００ ２，８００ １８６，０００ １９０，０００ ９，３００ ３８６，０００ ３９０，０００ １９，３００
５８，０００ ６０，０００ ２，９００ １９０，０００ １９４，０００ ９，５００ ３９０，０００ ３９６，０００ １９，５００
６０，０００ ６２，０００ ３，０００ １９４，０００ １９８，０００ ９，７００ ３９６，０００ ４０２，０００ １９，８００
６２，０００ ６４，０００ ３，１００ １９８，０００ ２０２，０００ ９，９００ ４０２，０００ ４０８，０００ ２０，１００
６４，０００ ６６，０００ ３，２００ ２０２，０００ ２０６，０００ １０，１００ ４０８，０００ ４１４，０００ ２０，４００
６６，０００ ６８，０００ ３，３００ ２０６，０００ ２１０，０００ １０，３００ ４１４，０００ ４２０，０００ ２０，７００
６８，０００ ７０，０００ ３，４００ ２１０，０００ ２１４，０００ １０，５００ ４２０，０００ ４２６，０００ ２１，０００
７０，０００ ７２，０００ ３，５００ ２１４，０００ ２１８，０００ １０，７００ ４２６，０００ ４３２，０００ ２１，３００
７２，０００ ７４，０００ ３，６００ ２１８，０００ ２２２，０００ １０，９００ ４３２，０００ ４３８，０００ ２１，６００
７４，０００ ７６，０００ ３，７００ ２２２，０００ ２２６，０００ １１，１００ ４３８，０００ ４４４，０００ ２１，９００
７６，０００ ７８，０００ ３，８００ ２２６，０００ ２３０，０００ １１，３００ ４４４，０００ ４５０，０００ ２２，２００
７８，０００ ８０，０００ ３，９００ ２３０，０００ ２３４，０００ １１，５００ ４５０，０００ ４５６，０００ ２２，５００
８０，０００ ８２，０００ ４，０００ ２３４，０００ ２３８，０００ １１，７００ ４５６，０００ ４６２，０００ ２２，８００
８２，０００ ８４，０００ ４，１００ ２３８，０００ ２４２，０００ １１，９００ ４６２，０００ ４６８，０００ ２３，１００
８４，０００ ８６，０００ ４，２００ ２４２，０００ ２４６，０００ １２，１００ ４６８，０００ ４７４，０００ ２３，４００
８６，０００ ８８，０００ ４，３００ ２４６，０００ ２５０，０００ １２，３００ ４７４，０００ ４８０，０００ ２３，７００
８８，０００ ９０，０００ ４，４００ ２５０，０００ ２５４，０００ １２，５００ ４８０，０００ ４８６，０００ ２４，０００
９０，０００ ９２，０００ ４，５００ ２５４，０００ ２５８，０００ １２，７００ ４８６，０００ ４９２，０００ ２４，３００
９２，０００ ９４，０００ ４，６００ ２５８，０００ ２６２，０００ １２，９００ ４９２，０００ ４９８，０００ ２４，６００
９４，０００ ９６，０００ ４，７００ ２６２，０００ ２６６，０００ １３，１００ ４９８，０００ ５０４，０００ ２４，９００
９６，０００ ９８，０００ ４，８００ ２６６，０００ ２７０，０００ １３，３００ ５０４，０００ ５１０，０００ ２５，２００
９８，０００ １００，０００ ４，９００ ２７０，０００ ２７４，０００ １３，５００ ５１０，０００ ５１６，０００ ２５，５００
（二）
退職所得控除額控除後の退職手当等の金額 税額 退職所得控除額控除後の退職手当等の金額 税額 退職所得控除額控除後の退職手当等の金額 税額
以上 未満 以上 未満 以上 未満
円 円 円 円 円 円 円 円 円
５１６，０００ ５２２，０００ ２５，８００ ８２８，０００ ８３６，０００ ４１，４００ １，２２８，０００ １，２３６，０００ ６２，６００
５２２，０００ ５２８，０００ ２６，１００ ８３６，０００ ８４４，０００ ４１，８００ １，２３６，０００ １，２４４，０００ ６３，１００
５２８，０００ ５３４，０００ ２６，４００ ８４４，０００ ８５２，０００ ４２，３００ １，２４４，０００ １，２５２，０００ ６３，６００
５３４，０００ ５４０，０００ ２６，７００ ８５２，０００ ８６０，０００ ４２，７００ １，２５２，０００ １，２６０，０００ ６４，１００
５４０，０００ ５４６，０００ ２７，０００ ８６０，０００ ８６８，０００ ４３，１００ １，２６０，０００ １，２６８，０００ ６４，６００
５４６，０００ ５５２，０００ ２７，３００ ８６８，０００ ８７６，０００ ４３，５００ １，２６８，０００ １，２７６，０００ ６５，０００
５５２，０００ ５５８，０００ ２７，６００ ８７６，０００ ８８４，０００ ４３，９００ １，２７６，０００ １，２８４，０００ ６５，５００
５５８，０００ ５６４，０００ ２７，９００ ８８４，０００ ８９２，０００ ４４，４００ １，２８４，０００ １，２９２，０００ ６６，０００
５６４，０００ ５７０，０００ ２８，２００ ８９２，０００ ９００，０００ ４４，８００ １，２９２，０００ １，３００，０００ ６６，５００
５７０，０００ ５７６，０００ ２８，５００ ９００，０００ ９０８，０００ ４５，２００ １，３００，０００ １，３１０，０００ ６７，０００
５７６，０００ ５８２，０００ ２８，８００ ９０８，０００ ９１６，０００ ４５，６００ １，３１０，０００ １，３２０，０００ ６７，６００
５８２，０００ ５８８，０００ ２９，１００ ９１６，０００ ９２４，０００ ４６，０００ １，３２０，０００ １，３３０，０００ ６８，２００
５８８，０００ ５９４，０００ ２９，４００ ９２４，０００ ９３２，０００ ４６，５００ １，３３０，０００ １，３４０，０００ ６８，８００
５９４，０００ ６００，０００ ２９，７００ ９３２，０００ ９４０，０００ ４６，９００ １，３４０，０００ １，３５０，０００ ６９，４００
６００，０００ ６０６，０００ ３０，０００ ９４０，０００ ９４８，０００ ４７，３００ １，３５０，０００ １，３６０，０００ ７０，０００
６０６，０００ ６１２，０００ ３０，３００ ９４８，０００ ９５６，０００ ４７，７００ １，３６０，０００ １，３７０，０００ ７０，６００
６１２，０００ ６１８，０００ ３０，６００ ９５６，０００ ９６４，０００ ４８，１００ １，３７０，０００ １，３８０，０００ ７１，２００
６１８，０００ ６２４，０００ ３０，９００ ９６４，０００ ９７２，０００ ４８，６００ １，３８０，０００ １，３９０，０００ ７１，８００
６２４，０００ ６３０，０００ ３１，２００ ９７２，０００ ９８０，０００ ４９，０００ １，３９０，０００ １，４００，０００ ７２，４００
６３０，０００ ６３６，０００ ３１，５００ ９８０，０００ ９８８，０００ ４９，４００ １，４００，０００ １，４１０，０００ ７３，０００
６３６，０００ ６４２，０００ ３１，８００ ９８８，０００ ９９６，０００ ４９，８００ １，４１０，０００ １，４２０，０００ ７３，６００
６４２，０００ ６４８，０００ ３２，１００ ９９６，０００ １，００４，０００ ５０，２００ １，４２０，０００ １，４３０，０００ ７４，２００
６４８，０００ ６５４，０００ ３２，４００ １，００４，０００ １，０１２，０００ ５０，７００ １，４３０，０００ １，４４０，０００ ７４，８００
６５４，０００ ６６０，０００ ３２，７００ １，０１２，０００ １，０２０，０００ ５１，１００ １，４４０，０００ １，４５０，０００ ７５，４００
６６０，０００ ６６６，０００ ３３，０００ １，０２０，０００ １，０２８，０００ ５１，５００ １，４５０，０００ １，４６０，０００ ７６，０００
６６６，０００ ６７２，０００ ３３，３００ １，０２８，０００ １，０３６，０００ ５１，９００ １，４６０，０００ １，４７０，０００ ７６，６００
６７２，０００ ６７８，０００ ３３，６００ １，０３６，０００ １，０４４，０００ ５２，３００ １，４７０，０００ １，４８０，０００ ７７，２００
６７８，０００ ６８４，０００ ３３，９００ １，０４４，０００ １，０５２，０００ ５２，８００ １，４８０，０００ １，４９０，０００ ７７，８００
６８４，０００ ６９０，０００ ３４，２００ １，０５２，０００ １，０６０，０００ ５３，２００ １，４９０，０００ １，５００，０００ ７８，４００
６９０，０００ ６９６，０００ ３４，５００ １，０６０，０００ １，０６８，０００ ５３，６００ １，５００，０００ １，５１０，０００ ７９，０００
６９６，０００ ７０２，０００ ３４，８００ １，０６８，０００ １，０７６，０００ ５４，０００ １，５１０，０００ １，５２０，０００ ７９，６００
７０２，０００ ７０８，０００ ３５，１００ １，０７６，０００ １，０８４，０００ ５４，４００ １，５２０，０００ １，５３０，０００ ８０，２００
７０８，０００ ７１４，０００ ３５，４００ １，０８４，０００ １，０９２，０００ ５４，９００ １，５３０，０００ １，５４０，０００ ８０，８００
７１４，０００ ７２０，０００ ３５，７００ １，０９２，０００ １，１００，０００ ５５，３００ １，５４０，０００ １，５５０，０００ ８１，４００
７２０，０００ ７２６，０００ ３６，０００ １，１００，０００ １，１０８，０００ ５５，７００ １，５５０，０００ １，５６０，０００ ８２，０００
７２６，０００ ７３２，０００ ３６，３００ １，１０８，０００ １，１１６，０００ ５６，１００ １，５６０，０００ １，５７０，０００ ８２，６００
７３２，０００ ７３８，０００ ３６，６００ １，１１６，０００ １，１２４，０００ ５６，５００ １，５７０，０００ １，５８０，０００ ８３，２００
７３８，０００ ７４４，０００ ３６，９００ １，１２４，０００ １，１３２，０００ ５７，０００ １，５８０，０００ １，５９０，０００ ８３，８００
７４４，０００ ７５０，０００ ３７，２００ １，１３２，０００ １，１４０，０００ ５７，４００ １，５９０，０００ １，６００，０００ ８４，４００
７５０，０００ ７５６，０００ ３７，５００ １，１４０，０００ １，１４８，０００ ５７，８００ １，６００，０００ １，６１０，０００ ８５，０００
７５６，０００ ７６２，０００ ３７，８００ １，１４８，０００ １，１５６，０００ ５８，２００ １，６１０，０００ １，６２０，０００ ８５，６００
７６２，０００ ７６８，０００ ３８，１００ １，１５６，０００ １，１６４，０００ ５８，６００ １，６２０，０００ １，６３０，０００ ８６，２００
７６８，０００ ７７４，０００ ３８，４００ １，１６４，０００ １，１７２，０００ ５９，１００ １，６３０，０００ １，６４０，０００ ８６，８００
７７４，０００ ７８０，０００ ３８，７００ １，１７２，０００ １，１８０，０００ ５９，５００ １，６４０，０００ １，６５０，０００ ８７，５００
７８０，０００ ７８８，０００ ３９，０００ １，１８０，０００ １，１８８，０００ ５９，９００ １，６５０，０００ １，６６０，０００ ８８，１００
７８８，０００ ７９６，０００ ３９，４００ １，１８８，０００ １，１９６，０００ ６０，３００ １，６６０，０００ １，６７０，０００ ８８，７００
７９６，０００ ８０４，０００ ３９，８００ １，１９６，０００ １，２０４，０００ ６０，７００ １，６７０，０００ １，６８０，０００ ８９，３００
８０４，０００ ８１２，０００ ４０，２００ １，２０４，０００ １，２１２，０００ ６１，２００ １，６８０，０００ １，６９０，０００ ９０，０００
８１２，０００ ８２０，０００ ４０，６００ １，２１２，０００ １，２２０，０００ ６１，７００ １，６９０，０００ １，７００，０００ ９０，６００
８２０，０００ ８２８，０００ ４１，０００ １，２２０，０００ １，２２８，０００ ６２，２００ １，７００，０００ １，７１０，０００ ９１，２００
（三）
退職所得控除額控除後の退職手当等の金額 税額 退職所得控除額控除後の退職手当等の金額 税額 退職所得控除額控除後の退職手当等の金額 税額
以上 未満 以上 未満 以上 未満
円 円 円 円 円 円 円 円 円
１，７１０，０００ １，７２０，０００ ９１，８００ ２，２１０，０００ ２，２２０，０００ １２３，１００ ２，７１０，０００ ２，７２０，０００ １５７，４００
１，７２０，０００ １，７３０，０００ ９２，５００ ２，２２０，０００ ２，２３０，０００ １２３，７００ ２，７２０，０００ ２，７３０，０００ １５８，２００
１，７３０，０００ １，７４０，０００ ９３，１００ ２，２３０，０００ ２，２４０，０００ １２４，３００ ２，７３０，０００ ２，７４０，０００ １５８，９００
１，７４０，０００ １，７５０，０００ ９３，７００ ２，２４０，０００ ２，２５０，０００ １２５，０００ ２，７４０，０００ ２，７５０，０００ １５９，６００
１，７５０，０００ １，７６０，０００ ９４，３００ ２，２５０，０００ ２，２６０，０００ １２５，６００ ２，７５０，０００ ２，７６０，０００ １６０，３００
１，７６０，０００ １，７７０，０００ ９５，０００ ２，２６０，０００ ２，２７０，０００ １２６，２００ ２，７６０，０００ ２，７７０，０００ １６１，１００
１，７７０，０００ １，７８０，０００ ９５，６００ ２，２７０，０００ ２，２８０，０００ １２６，８００ ２，７７０，０００ ２，７８０，０００ １６１，８００
１，７８０，０００ １，７９０，０００ ９６，２００ ２，２８０，０００ ２，２９０，０００ １２７，５００ ２，７８０，０００ ２，７９０，０００ １６２，５００
１，７９０，０００ １，８００，０００ ９６，８００ ２，２９０，０００ ２，３００，０００ １２８，１００ ２，７９０，０００ ２，８００，０００ １６３，２００
１，８００，０００ １，８１０，０００ ９７，５００ ２，３００，０００ ２，３１０，０００ １２８，７００ ２，８００，０００ ２，８１０，０００ １６４，０００
１，８１０，０００ １，８２０，０００ ９８，１００ ２，３１０，０００ ２，３２０，０００ １２９，３００ ２，８１０，０００ ２，８２０，０００ １６４，７００
１，８２０，０００ １，８３０，０００ ９８，７００ ２，３２０，０００ ２，３３０，０００ １３０，０００ ２，８２０，０００ ２，８３０，０００ １６５，４００
１，８３０，０００ １，８４０，０００ ９９，３００ ２，３３０，０００ ２，３４０，０００ １３０，６００ ２，８３０，０００ ２，８４０，０００ １６６，１００
１，８４０，０００ １，８５０，０００ １００，０００ ２，３４０，０００ ２，３５０，０００ １３１，２００ ２，８４０，０００ ２，８５０，０００ １６６，９００
１，８５０，０００ １，８６０，０００ １００，６００ ２，３５０，０００ ２，３６０，０００ １３１，８００ ２，８５０，０００ ２，８６０，０００ １６７，６００
１，８６０，０００ １，８７０，０００ １０１，２００ ２，３６０，０００ ２，３７０，０００ １３２，５００ ２，８６０，０００ ２，８７０，０００ １６８，３００
１，８７０，０００ １，８８０，０００ １０１，８００ ２，３７０，０００ ２，３８０，０００ １３３，１００ ２，８７０，０００ ２，８８０，０００ １６９，０００
１，８８０，０００ １，８９０，０００ １０２，５００ ２，３８０，０００ ２，３９０，０００ １３３，７００ ２，８８０，０００ ２，８９０，０００ １６９，８００
１，８９０，０００ １，９００，０００ １０３，１００ ２，３９０，０００ ２，４００，０００ １３４，３００ ２，８９０，０００ ２，９００，０００ １７０，５００
１，９００，０００ １，９１０，０００ １０３，７００ ２，４００，０００ ２，４１０，０００ １３５，０００ ２，９００，０００ ２，９１０，０００ １７１，２００
１，９１０，０００ １，９２０，０００ １０４，３００ ２，４１０，０００ ２，４２０，０００ １３５，７００ ２，９１０，０００ ２，９２０，０００ １７１，９００
１，９２０，０００ １，９３０，０００ １０５，０００ ２，４２０，０００ ２，４３０，０００ １３６，４００ ２，９２０，０００ ２，９３０，０００ １７２，７００
１，９３０，０００ １，９４０，０００ １０５，６００ ２，４３０，０００ ２，４４０，０００ １３７，１００ ２，９３０，０００ ２，９４０，０００ １７３，４００
１，９４０，０００ １，９５０，０００ １０６，２００ ２，４４０，０００ ２，４５０，０００ １３７，９００ ２，９４０，０００ ２，９５０，０００ １７４，１００
１，９５０，０００ １，９６０，０００ １０６，８００ ２，４５０，０００ ２，４６０，０００ １３８，６００ ２，９５０，０００ ２，９６０，０００ １７４，８００
１，９６０，０００ １，９７０，０００ １０７，５００ ２，４６０，０００ ２，４７０，０００ １３９，３００ ２，９６０，０００ ２，９７０，０００ １７５，６００
１，９７０，０００ １，９８０，０００ １０８，１００ ２，４７０，０００ ２，４８０，０００ １４０，０００ ２，９７０，０００ ２，９８０，０００ １７６，３００
１，９８０，０００ １，９９０，０００ １０８，７００ ２，４８０，０００ ２，４９０，０００ １４０，８００ ２，９８０，０００ ２，９９０，０００ １７７，０００
１，９９０，０００ ２，０００，０００ １０９，３００ ２，４９０，０００ ２，５００，０００ １４１，５００ ２，９９０，０００ ３，０００，０００ １７７，７００
２，０００，０００ ２，０１０，０００ １１０，０００ ２，５００，０００ ２，５１０，０００ １４２，２００ ３，０００，０００ ３，０１０，０００ １７８，５００
２，０１０，０００ ２，０２０，０００ １１０，６００ ２，５１０，０００ ２，５２０，０００ １４２，９００ ３，０１０，０００ ３，０２０，０００ １７９，２００
２，０２０，０００ ２，０３０，０００ １１１，２００ ２，５２０，０００ ２，５３０，０００ １４３，７００ ３，０２０，０００ ３，０３０，０００ １７９，９００
２，０３０，０００ ２，０４０，０００ １１１，８００ ２，５３０，０００ ２，５４０，０００ １４４，４００ ３，０３０，０００ ３，０４０，０００ １８０，６００
２，０４０，０００ ２，０５０，０００ １１２，５００ ２，５４０，０００ ２，５５０，０００ １４５，１００ ３，０４０，０００ ３，０５０，０００ １８１，４００
２，０５０，０００ ２，０６０，０００ １１３，１００ ２，５５０，０００ ２，５６０，０００ １４５，８００ ３，０５０，０００ ３，０６０，０００ １８２，１００
２，０６０，０００ ２，０７０，０００ １１３，７００ ２，５６０，０００ ２，５７０，０００ １４６，６００ ３，０６０，０００ ３，０７０，０００ １８２，８００
２，０７０，０００ ２，０８０，０００ １１４，３００ ２，５７０，０００ ２，５８０，０００ １４７，３００ ３，０７０，０００ ３，０８０，０００ １８３，５００
２，０８０，０００ ２，０９０，０００ １１５，０００ ２，５８０，０００ ２，５９０，０００ １４８，０００ ３，０８０，０００ ３，０９０，０００ １８４，３００
２，０９０，０００ ２，１００，０００ １１５，６００ ２，５９０，０００ ２，６００，０００ １４８，７００ ３，０９０，０００ ３，１００，０００ １８５，０００
２，１００，０００ ２，１１０，０００ １１６，２００ ２，６００，０００ ２，６１０，０００ １４９，５００ ３，１００，０００ ３，１１０，０００ １８５，７００
２，１１０，０００ ２，１２０，０００ １１６，８００ ２，６１０，０００ ２，６２０，０００ １５０，２００ ３，１１０，０００ ３，１２０，０００ １８６，４００
２，１２０，０００ ２，１３０，０００ １１７，５００ ２，６２０，０００ ２，６３０，０００ １５０，９００ ３，１２０，０００ ３，１３０，０００ １８７，２００
２，１３０，０００ ２，１４０，０００ １１８，１００ ２，６３０，０００ ２，６４０，０００ １５１，６００ ３，１３０，０００ ３，１４０，０００ １８７，９００
２，１４０，０００ ２，１５０，０００ １１８，７００ ２，６４０，０００ ２，６５０，０００ １５２，４００ ３，１４０，０００ ３，１５０，０００ １８８，６００
２，１５０，０００ ２，１６０，０００ １１９，３００ ２，６５０，０００ ２，６６０，０００ １５３，１００ ３，１５０，０００ ３，１６０，０００ １８９，３００
２，１６０，０００ ２，１７０，０００ １２０，０００ ２，６６０，０００ ２，６７０，０００ １５３，８００ ３，１６０，０００ ３，１７０，０００ １９０，１００
２，１７０，０００ ２，１８０，０００ １２０，６００ ２，６７０，０００ ２，６８０，０００ １５４，５００ ３，１７０，０００ ３，１８０，０００ １９０，８００
２，１８０，０００ ２，１９０，０００ １２１，２００ ２，６８０，０００ ２，６９０，０００ １５５，３００ ３，１８０，０００ ３，１９０，０００ １９１，５００
２，１９０，０００ ２，２００，０００ １２１，８００ ２，６９０，０００ ２，７００，０００ １５６，０００ ３，１９０，０００ ３，２００，０００ １９２，２００
２，２００，０００ ２，２１０，０００ １２２，５００ ２，７００，０００ ２，７１０，０００ １５６，７００ ３，２００，０００ ３，２１０，０００ １９３，０００
（四）
退職所得控除額控除後の退職手当等の金額 税額 退職所得控除額控除後の退職手当等の金額 税額 退職所得控除額控除後の退職手当等の金額 税額
以上 未満 以上 未満 以上 未満
円 円 円 円 円 円 円 円
３，２１０，０００ ３，２２０，０００ １９３，７００ ３，７１０，０００ ３，７２０，０００ ２３２，０００ ６，４００，０００ ７，６００，０００ 退職所得控除額控除後の退職手当等の金額に１１．２５％を乗じて算出した金額から２３６，４００円を控除した金額
３，２２０，０００ ３，２３０，０００ １９４，５００ ３，７２０，０００ ３，７３０，０００ ２３２，９００
３，２３０，０００ ３，２４０，０００ １９５，２００ ３，７３０，０００ ３，７４０，０００ ２３３，７００
３，２４０，０００ ３，２５０，０００ １９６，０００ ３，７４０，０００ ３，７５０，０００ ２３４，５００
３，２５０，０００ ３，２６０，０００ １９６，７００ ３，７５０，０００ ３，７６０，０００ ２３５，３００
３，２６０，０００ ３，２７０，０００ １９７，５００ ３，７６０，０００ ３，７７０，０００ ２３６，２００ ７，６００，０００ ８，０００，０００ 退職所得控除額控除後の退職手当等の金額に１１．６％を乗じて算出した金額から２６３，０００円を控除した金額
３，２７０，０００ ３，２８０，０００ １９８，２００ ３，７７０，０００ ３，７８０，０００ ２３７，０００
３，２８０，０００ ３，２９０，０００ １９９，０００ ３，７８０，０００ ３，７９０，０００ ２３７，８００
３，２９０，０００ ３，３００，０００ １９９，７００ ３，７９０，０００ ３，８００，０００ ２３８，６００
３，３００，０００ ３，３１０，０００ ２００，５００ ３，８００，０００ ３，８１０，０００ ２３９，５００
３，３１０，０００ ３，３２０，０００ ２０１，２００ ３，８１０，０００ ３，８２０，０００ ２４０，３００ ８，０００，０００ ８，８００，０００ 退職所得控除額控除後の退職手当等の金額に１２．７５％を乗じて算出した金額から３５５，０００円を控除した金額
３，３２０，０００ ３，３３０，０００ ２０２，０００ ３，８２０，０００ ３，８３０，０００ ２４１，１００
３，３３０，０００ ３，３４０，０００ ２０２，７００ ３，８３０，０００ ３，８４０，０００ ２４１，９００
３，３４０，０００ ３，３５０，０００ ２０３，５００ ３，８４０，０００ ３，８５０，０００ ２４２，８００
３，３５０，０００ ３，３６０，０００ ２０４，２００ ３，８５０，０００ ３，８６０，０００ ２４３，６００
３，３６０，０００ ３，３７０，０００ ２０５，０００ ３，８６０，０００ ３，８７０，０００ ２４４，４００ ８，８００，０００ １０，０００，０００ 退職所得控除額控除後の退職手当等の金額に１３．２５％を乗じて算出した金額から３９９，０００円を控除した金額
３，３７０，０００ ３，３８０，０００ ２０５，７００ ３，８７０，０００ ３，８８０，０００ ２４５，２００
３，３８０，０００ ３，３９０，０００ ２０６，５００ ３，８８０，０００ ３，８９０，０００ ２４６，１００
３，３９０，０００ ３，４００，０００ ２０７，２００ ３，８９０，０００ ３，９００，０００ ２４６，９００
３，４００，０００ ３，４１０，０００ ２０８，０００ ３，９００，０００ ３，９１０，０００ ２４７，７００
３，４１０，０００ ３，４２０，０００ ２０８，７００ ３，９１０，０００ ３，９２０，０００ ２４８，５００ １０，０００，０００ １２，０００，０００ 退職所得控除額控除後の退職手当等の金額に１４．８５％を乗じて算出した金額から５５９，０００円を控除した金額
３，４２０，０００ ３，４３０，０００ ２０９，５００ ３，９２０，０００ ３，９３０，０００ ２４９，４００
３，４３０，０００ ３，４４０，０００ ２１０，２００ ３，９３０，０００ ３，９４０，０００ ２５０，２００
３，４４０，０００ ３，４５０，０００ ２１１，０００ ３，９４０，０００ ３，９５０，０００ ２５１，０００
３，４５０，０００ ３，４６０，０００ ２１１，７００ ３，９５０，０００ ３，９６０，０００ ２５１，８００
３，４６０，０００ ３，４７０，０００ ２１２，５００ ３，９６０，０００ ３，９７０，０００ ２５２，７００ １２，０００，０００ １４，０００，０００ 退職所得控除額控除後の退職手当等の金額に１６．５％を乗じて算出した金額から７５７，０００円を控除した金額
３，４７０，０００ ３，４８０，０００ ２１３，２００ ３，９７０，０００ ３，９８０，０００ ２５３，５００
３，４８０，０００ ３，４９０，０００ ２１４，０００ ３，９８０，０００ ３，９９０，０００ ２５４，３００
３，４９０，０００ ３，５００，０００ ２１４，７００ ３，９９０，０００ ４，０００，０００ ２５５，１００
３，５００，０００ ３，５１０，０００ ２１５，５００
３，５１０，０００ ３，５２０，０００ ２１６，２００ ４，０００，０００ ４，８００，０００ 退職所得控除額控除後の退職手当等の金額に８．６％を乗じて算出した金額から８８，０００円を控除した金額 １４，０００，０００ １６，０００，０００ 退職所得控除額控除後の退職手当等の金額に１８．５％を乗じて算出した金額から１，０３７，０００円を控除した金額
３，５２０，０００ ３，５３０，０００ ２１７，０００
３，５３０，０００ ３，５４０，０００ ２１７，７００
３，５４０，０００ ３，５５０，０００ ２１８，５００
３，５５０，０００ ３，５６０，０００ ２１９，２００
３，５６０，０００ ３，５７０，０００ ２２０，０００ ４，８００，０００ ５，２００，０００ 退職所得控除額控除後の退職手当等の金額に９．３５％を乗じて算出した金額から１２４，０００円を控除した金額 １６，０００，０００ １８，０００，０００ 退職所得控除額控除後の退職手当等の金額に２０％を乗じて算出した金額から１，２７７，０００円を控除した金額
３，５７０，０００ ３，５８０，０００ ２２０，７００
３，５８０，０００ ３，５９０，０００ ２２１，５００
３，５９０，０００ ３，６００，０００ ２２２，２００
３，６００，０００ ３，６１０，０００ ２２３，０００
３，６１０，０００ ３，６２０，０００ ２２３，８００ ５，２００，０００ ６，０００，０００ 退職所得控除額控除後の退職手当等の金額に９．７５％を乗じて算出した金額から１４４，８００円を控除した金額 １８，０００，０００ ２０，０００，０００ 退職所得控除額控除後の退職手当等の金額に２０．５％を乗じて算出した金額から１，３６７，０００円を控除した金額
３，６２０，０００ ３，６３０，０００ ２２４，６００
３，６３０，０００ ３，６４０，０００ ２２５，４００
３，６４０，０００ ３，６５０，０００ ２２６，３００
３，６５０，０００ ３，６６０，０００ ２２７，１００
３，６６０，０００ ３，６７０，０００ ２２７，９００ ６，０００，０００ ６，４００，０００ 退職所得控除額控除後の退職手当等の金額に１０．８５％を乗じて算出した金額から２１０，８００円を控除した金額 ２０，０００，０００ ２４，０００，０００ 退職所得控除額控除後の退職手当等の金額に２２％を乗じて算出した金額から１，６６７，０００円を控除した金額
３，６７０，０００ ３，６８０，０００ ２２８，７００
３，６８０，０００ ３，６９０，０００ ２２９，６００
３，６９０，０００ ３，７００，０００ ２３０，４００
３，７００，０００ ３，７１０，０００ ２３１，２００
（五）
退職所得控除額控除後の退職手当等の金額 税額 退職所得控除額控除後の退職手当等の金額 税額 退職所得控除額控除後の退職手当等の金額 税額
以上 未満 以上 未満 以上 未満
円 円 円 円
２４，０００，０００ ３０，０００，０００ 退職所得控除額控除後の退職手当等の金額に２４．１％を乗じて算出した金額から２，１７１，０００円を控除した金額 ６０，０００，０００ ８０，０００，０００ 退職所得控除額控除後の退職手当等の金額に３０％を乗じて算出した金額から４，７６１，０００円を控除した金額 １６０，０００，０００円以上 退職所得控除額控除後の退職手当等の金額に３７．５％を乗じて算出した金額から１３，７６１，０００円を控除した金額
３０，０００，０００ ４０，０００，０００ 退職所得控除額控除後の退職手当等の金額に２５．６％を乗じて算出した金額から２，６２１，０００円を控除した金額 ８０，０００，０００ １２０，０００，０００ 退職所得控除額控除後の退職手当等の金額に３２．５％を乗じて算出した金額から６，７６１，０００円を控除した金額
４０，０００，０００ ６０，０００，０００ 退職所得控除額控除後の退職手当等の金額に２８．１％を乗じて算出した金額から３，６２１，０００円を控除した金額 １２０，０００，０００ １６０，０００，０００ 退職所得控除額控除後の退職手当等の金額に３５％を乗じて算出した金額から９，７６１，０００円を控除した金額
（注）
この表において「退職所得控除額控除後の退職手当等の金額」とは、退職手当等の金額から新法第二百一条第二項（退職所得に係る徴収税額）に規定する退職所得控除額を控除した残額をいう。
（備考）
税額を求めるには、まず、退職手当等の金額から新法別表第八の付表により新法第三十条第三項第一号（退職所得控除額）に規定する勤続年数に準ずる勤続年数及び同条第四項第三号に掲げる場合に該当するかどうかに応じて求めた同表の退職所得控除額（同項第一号に掲げる場合に該当するときは、同項の規定に準じて計算した金額）を控除した金額を求め、次に、その金額に応じて「退職所得控除額控除後の退職手当等の金額」欄の該当する行を求めるものとし、その行の「税額」欄に記載されている金額が、その求める税額である。この場合において、退職所得控除額控除後の退職手当等の金額が４，０００，０００円以上の居住者の退職所得控除額控除後の退職手当等の金額の２分の１に相当する金額に１，０００円未満の端数があるときは、その端数の金額に２を乗じて計算した金額を退職所得控除額控除後の退職手当等の金額から控除した後の金額を退職所得控除額控除後の退職手当等の金額とみなすものとし、その居住者の税額に１００円未満の端数があるときは、これを切り捨てた額をもつてその求める税額とする。
(1)
Amount of severance pay or other such compensation after the retirement income deduction Tax amount Amount of severance pay or other such compensation after the retirement income deduction Tax amount Amount of severance pay or other such compensation after the retirement income deduction Tax amount
At least Less than At least Less than At least Less than
yen yen yen yen yen yen yen yen yen
Less than 2,000 yen 0 100,000 102,000 5,000 274,000 278,000 13,700
2,000 4,000 100 102,000 104,000 5,100 278,000 282,000 13,900
4,000 6,000 200 104,000 106,000 5,200 282,000 286,000 14,100
6,000 8,000 300 106,000 108,000 5,300 286,000 290,000 14,300
8,000 10,000 400 108,000 110,000 5,400 290,000 294,000 14,500
10,000 12,000 500 110,000 112,000 5,500 294,000 298,000 14,700
12,000 14,000 600 112,000 114,000 5,600 298,000 302,000 14,900
14,000 16,000 700 114,000 116,000 5,700 302,000 306,000 15,100
16,000 18,000 800 116,000 118,000 5,800 306,000 310,000 15,300
18,000 20,000 900 118,000 120,000 5,900 310,000 314,000 15,500
20,000 22,000 1,000 120,000 122,000 6,000 314,000 318,000 15,700
22,000 24,000 1,100 122,000 124,000 6,100 318,000 322,000 15,900
24,000 26,000 1,200 124,000 126,000 6,200 322,000 326,000 16,100
26,000 28,000 1,300 126,000 130,000 6,300 326,000 330,000 16,300
28,000 30,000 1,400 130,000 134,000 6,500 330,000 334,000 16,500
30,000 32,000 1,500 134,000 138,000 6,700 334,000 338,000 16,700
32,000 34,000 1,600 138,000 142,000 6,900 338,000 342,000 16,900
34,000 36,000 1,700 142,000 146,000 7,100 342,000 346,000 17,100
36,000 38,000 1,800 146,000 150,000 7,300 346,000 350,000 17,300
38,000 40,000 1,900 150,000 154,000 7,500 350,000 354,000 17,500
40,000 42,000 2,000 154,000 158,000 7,700 354,000 358,000 17,700
42,000 44,000 2,100 158,000 162,000 7,900 358,000 362,000 17,900
44,000 46,000 2,200 162,000 166,000 8,100 362,000 366,000 18,100
46,000 48,000 2,300 166,000 170,000 8,300 366,000 370,000 18,300
48,000 50,000 2,400 170,000 174,000 8,500 370,000 374,000 18,500
50,000 52,000 2,500 174,000 178,000 8,700 374,000 378,000 18,700
52,000 54,000 2,600 178,000 182,000 8,900 378,000 382,000 18,900
54,000 56,000 2,700 182,000 186,000 9,100 382,000 386,000 19,100
56,000 58,000 2,800 186,000 190,000 9,300 386,000 390,000 19,300
58,000 60,000 2,900 190,000 194,000 9,500 390,000 396,000 19,500
60,000 62,000 3,000 194,000 198,000 9,700 396,000 402,000 19,800
62,000 64,000 3,100 198,000 202,000 9,900 402,000 408,000 20,100
64,000 66,000 3,200 202,000 206,000 10,100 408,000 414,000 20,400
66,000 68,000 3,300 206,000 210,000 10,300 414,000 420,000 20,700
68,000 70,000 3,400 210,000 214,000 10,500 420,000 426,000 21,000
70,000 72,000 3,500 214,000 218,000 10,700 426,000 432,000 21,300
72,000 74,000 3,600 218,000 222,000 10,900 432,000 438,000 21,600
74,000 76,000 3,700 222,000 226,000 11,100 438,000 444,000 21,900
76,000 78,000 3,800 226,000 230,000 11,300 444,000 450,000 22,200
78,000 80,000 3,900 230,000 234,000 11,500 450,000 456,000 22,500
80,000 82,000 4,000 234,000 238,000 11,700 456,000 462,000 22,800
82,000 84,000 4,100 238,000 242,000 11,900 462,000 468,000 23,100
84,000 86,000 4,200 242,000 246,000 12,100 468,000 474,000 23,400
86,000 88,000 4,300 246,000 250,000 12,300 474,000 480,000 23,700
88,000 90,000 4,400 250,000 254,000 12,500 480,000 486,000 24,000
90,000 92,000 4,500 254,000 258,000 12,700 486,000 492,000 24,300
92,000 94,000 4,600 258,000 262,000 12,900 492,000 498,000 24,600
94,000 96,000 4,700 262,000 266,000 13,100 498,000 504,000 24,900
96,000 98,000 4,800 266,000 270,000 13,300 504,000 510,000 25,200
98,000 100,000 4,900 270,000 274,000 13,500 510,000 516,000 25,500
(2)
Amount of severance pay or other such compensation after the retirement income deduction Tax amount Amount of severance pay or other such compensation after the retirement income deduction Tax amount Amount of severance pay or other such compensation after the retirement income deduction Tax amount
At least Less than At least Less than At least Less than
yen yen yen yen yen yen yen yen yen
516,000 522,000 25,800 828,000 836,000 41,400 1,228,000 1,236,000 62,600
522,000 528,000 26,100 836,000 844,000 41,800 1,236,000 1,244,000 63,100
528,000 534,000 26,400 844,000 852,000 42,300 1,244,000 1,252,000 63,600
534,000 540,000 26,700 852,000 860,000 42,700 1,252,000 1,260,000 64,100
540,000 546,000 27,000 860,000 868,000 43,100 1,260,000 1,268,000 64,600
546,000 552,000 27,300 868,000 876,000 43,500 1,268,000 1,276,000 65,000
552,000 558,000 27,600 876,000 884,000 43,900 1,276,000 1,284,000 65,500
558,000 564,000 27,900 884,000 892,000 44,400 1,284,000 1,292,000 66,000
564,000 570,000 28,200 892,000 900,000 44,800 1,292,000 1,300,000 66,500
570,000 576,000 28,500 900,000 908,000 45,200 1,300,000 1,310,000 67,000
576,000 582,000 28,800 908,000 916,000 45,600 1,310,000 1,320,000 67,600
582,000 588,000 29,100 916,000 924,000 46,000 1,320,000 1,330,000 68,200
588,000 594,000 29,400 924,000 932,000 46,500 1,330,000 1,340,000 68,800
594,000 600,000 29,700 932,000 940,000 46,900 1,340,000 1,350,000 69,400
600,000 606,000 30,000 940,000 948,000 47,300 1,350,000 1,360,000 70,000
606,000 612,000 30,300 948,000 956,000 47,700 1,360,000 1,370,000 70,600
612,000 618,000 30,600 956,000 964,000 48,100 1,370,000 1,380,000 71,200
618,000 624,000 30,900 964,000 972,000 48,600 1,380,000 1,390,000 71,800
624,000 630,000 31,200 972,000 980,000 49,000 1,390,000 1,400,000 72,400
630,000 636,000 31,500 980,000 988,000 49,400 1,400,000 1,410,000 73,000
636,000 642,000 31,800 988,000 996,000 49,800 1,410,000 1,420,000 73,600
642,000 648,000 32,100 996,000 1,004,000 50,200 1,420,000 1,430,000 74,200
648,000 654,000 32,400 1,004,000 1,012,000 50,700 1,430,000 1,440,000 74,800
654,000 660,000 32,700 1,012,000 1,020,000 51,100 1,440,000 1,450,000 75,400
660,000 666,000 33,000 1,020,000 1,028,000 51,500 1,450,000 1,460,000 76,000
666,000 672,000 33,300 1,028,000 1,036,000 51,900 1,460,000 1,470,000 76,600
672,000 678,000 33,600 1,036,000 1,044,000 52,300 1,470,000 1,480,000 77,200
678,000 684,000 33,900 1,044,000 1,052,000 52,800 1,480,000 1,490,000 77,800
684,000 690,000 34,200 1,052,000 1,060,000 53,200 1,490,000 1,500,000 78,400
690,000 696,000 34,500 1,060,000 1,068,000 53,600 1,500,000 1,510,000 79,000
696,000 702,000 34,800 1,068,000 1,076,000 54,000 1,510,000 1,520,000 79,600
702,000 708,000 35,100 1,076,000 1,084,000 54,400 1,520,000 1,530,000 80,200
708,000 714,000 35,400 1,084,000 1,092,000 54,900 1,530,000 1,540,000 80,800
714,000 720,000 35,700 1,092,000 1,100,000 55,300 1,540,000 1,550,000 81,400
720,000 726,000 36,000 1,100,000 1,108,000 55,700 1,550,000 1,560,000 82,000
726,000 732,000 36,300 1,108,000 1,116,000 56,100 1,560,000 1,570,000 82,600
732,000 738,000 36,600 1,116,000 1,124,000 56,500 1,570,000 1,580,000 83,200
738,000 744,000 36,900 1,124,000 1,132,000 57,000 1,580,000 1,590,000 83,800
744,000 750,000 37,200 1,132,000 1,140,000 57,400 1,590,000 1,600,000 84,400
750,000 756,000 37,500 1,140,000 1,148,000 57,800 1,600,000 1,610,000 85,000
756,000 762,000 37,800 1,148,000 1,156,000 58,200 1,610,000 1,620,000 85,600
762,000 768,000 38,100 1,156,000 1,164,000 58,600 1,620,000 1,630,000 86,200
768,000 774,000 38,400 1,164,000 1,172,000 59,100 1,630,000 1,640,000 86,800
774,000 780,000 38,700 1,172,000 1,180,000 59,500 1,640,000 1,650,000 87,500
780,000 788,000 39,000 1,180,000 1,188,000 59,900 1,650,000 1,660,000 88,100
788,000 796,000 39,400 1,188,000 1,196,000 60,300 1,660,000 1,670,000 88,700
796,000 804,000 39,800 1,196,000 1,204,000 60,700 1,670,000 1,680,000 89,300
804,000 812,000 40,200 1,204,000 1,212,000 61,200 1,680,000 1,690,000 90,000
812,000 820,000 40,600 1,212,000 1,220,000 61,700 1,690,000 1,700,000 90,600
820,000 828,000 41,000 1,220,000 1,228,000 62,200 1,700,000 1,710,000 91,200
(3)
Amount of severance pay or other such compensation after the retirement income deduction Tax amount Amount of severance pay or other such compensation after the retirement income deduction Tax amount Amount of severance pay or other such compensation after the retirement income deduction Tax amount
At least Less than At least Less than At least Less than
yen yen yen yen yen yen yen yen yen
1,710,000 1,720,000 91,800 2,210,000 2,220,000 123,100 2,710,000 2,720,000 157,400
1,720,000 1,730,000 92,500 2,220,000 2,230,000 123,700 2,720,000 2,730,000 158,200
1,730,000 1,740,000 93,100 2,230,000 2,240,000 124,300 2,730,000 2,740,000 158,900
1,740,000 1,750,000 93,700 2,240,000 2,250,000 125,000 2,740,000 2,750,000 159,600
1,750,000 1,760,000 94,300 2,250,000 2,260,000 125,600 2,750,000 2,760,000 160,300
1,760,000 1,770,000 95,000 2,260,000 2,270,000 126,200 2,760,000 2,770,000 161,100
1,770,000 1,780,000 95,600 2,270,000 2,280,000 126,800 2,770,000 2,780,000 161,800
1,780,000 1,790,000 96,200 2,280,000 2,290,000 127,500 2,780,000 2,790,000 162,500
1,790,000 1,800,000 96,800 2,290,000 2,300,000 128,100 2,790,000 2,800,000 163,200
1,800,000 1,810,000 97,500 2,300,000 2,310,000 128,700 2,800,000 2,810,000 164,000
1,810,000 1,820,000 98,100 2,310,000 2,320,000 129,300 2,810,000 2,820,000 164,700
1,820,000 1,830,000 98,700 2,320,000 2,330,000 130,000 2,820,000 2,830,000 165,400
1,830,000 1,840,000 99,300 2,330,000 2,340,000 130,600 2,830,000 2,840,000 166,100
1,840,000 1,850,000 100,000 2,340,000 2,350,000 131,200 2,840,000 2,850,000 166,900
1,850,000 1,860,000 100,600 2,350,000 2,360,000 131,800 2,850,000 2,860,000 167,600
1,860,000 1,870,000 101,200 2,360,000 2,370,000 132,500 2,860,000 2,870,000 168,300
1,870,000 1,880,000 101,800 2,370,000 2,380,000 133,100 2,870,000 2,880,000 169,000
1,880,000 1,890,000 102,500 2,380,000 2,390,000 133,700 2,880,000 2,890,000 169,800
1,890,000 1,900,000 103,100 2,390,000 2,400,000 134,300 2,890,000 2,900,000 170,500
1,900,000 1,910,000 103,700 2,400,000 2,410,000 135,000 2,900,000 2,910,000 171,200
1,910,000 1,920,000 104,300 2,410,000 2,420,000 135,700 2,910,000 2,920,000 171,900
1,920,000 1,930,000 105,000 2,420,000 2,430,000 136,400 2,920,000 2,930,000 172,700
1,930,000 1,940,000 105,600 2,430,000 2,440,000 137,100 2,930,000 2,940,000 173,400
1,940,000 1,950,000 106,200 2,440,000 2,450,000 137,900 2,940,000 2,950,000 174,100
1,950,000 1,960,000 106,800 2,450,000 2,460,000 138,600 2,950,000 2,960,000 174,800
1,960,000 1,970,000 107,500 2,460,000 2,470,000 139,300 2,960,000 2,970,000 175,600
1,970,000 1,980,000 108,100 2,470,000 2,480,000 140,000 2,970,000 2,980,000 176,300
1,980,000 1,990,000 108,700 2,480,000 2,490,000 140,800 2,980,000 2,990,000 177,000
1,990,000 2,000,000 109,300 2,490,000 2,500,000 141,500 2,990,000 3,000,000 177,700
2,000,000 2,010,000 110,000 2,500,000 2,510,000 142,200 3,000,000 3,010,000 178,500
2,010,000 2,020,000 110,600 2,510,000 2,520,000 142,900 3,010,000 3,020,000 179,200
2,020,000 2,030,000 111,200 2,520,000 2,530,000 143,700 3,020,000 3,030,000 179,900
2,030,000 2,040,000 111,800 2,530,000 2,540,000 144,400 3,030,000 3,040,000 180,600
2,040,000 2,050,000 112,500 2,540,000 2,550,000 145,100 3,040,000 3,050,000 181,400
2,050,000 2,060,000 113,100 2,550,000 2,560,000 145,800 3,050,000 3,060,000 182,100
2,060,000 2,070,000 113,700 2,560,000 2,570,000 146,600 3,060,000 3,070,000 182,800
2,070,000 2,080,000 114,300 2,570,000 2,580,000 147,300 3,070,000 3,080,000 183,500
2,080,000 2,090,000 115,000 2,580,000 2,590,000 148,000 3,080,000 3,090,000 184,300
2,090,000 2,100,000 115,600 2,590,000 2,600,000 148,700 3,090,000 3,100,000 185,000
2,100,000 2,110,000 116,200 2,600,000 2,610,000 149,500 3,100,000 3,110,000 185,700
2,110,000 2,120,000 116,800 2,610,000 2,620,000 150,200 3,110,000 3,120,000 186,400
2,120,000 2,130,000 117,500 2,620,000 2,630,000 150,900 3,120,000 3,130,000 187,200
2,130,000 2,140,000 118,100 2,630,000 2,640,000 151,600 3,130,000 3,140,000 187,900
2,140,000 2,150,000 118,700 2,640,000 2,650,000 152,400 3,140,000 3,150,000 188,600
2,150,000 2,160,000 119,300 2,650,000 2,660,000 153,100 3,150,000 3,160,000 189,300
2,160,000 2,170,000 120,000 2,660,000 2,670,000 153,800 3,160,000 3,170,000 190,100
2,170,000 2,180,000 120,600 2,670,000 2,680,000 154,500 3,170,000 3,180,000 190,800
2,180,000 2,190,000 121,200 2,680,000 2,690,000 155,300 3,180,000 3,190,000 191,500
2,190,000 2,200,000 121,800 2,690,000 2,700,000 156,000 3,190,000 3,200,000 192,200
2,200,000 2,210,000 122,500 2,700,000 2,710,000 156,700 3,200,000 3,210,000 193,000
(4)
Amount of severance pay or other such compensation after the retirement income deduction Tax amount Amount of severance pay or other such compensation after the retirement income deduction Tax amount Amount of severance pay or other such compensation after the retirement income deduction Tax amount
At least Less than At least Less than At least Less than
yen yen yen yen yen yen yen yen
3,210,000 3,220,000 193,700 3,710,000 3,720,000 232,000 6,400,000 7,600,000 The amount arrived at by deducting 236,400 yen from the amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 11.25%
3,220,000 3,230,000 194,500 3,720,000 3,730,000 232,900
3,230,000 3,240,000 195,200 3,730,000 3,740,000 233,700
3,240,000 3,250,000 196,000 3,740,000 3,750,000 234,500
3,250,000 3,260,000 196,700 3,750,000 3,760,000 235,300
3,260,000 3,270,000 197,500 3,760,000 3,770,000 236,200 7,600,000 8,000,000 The amount arrived at by deducting 263,000 yen from the amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 11.6%
3,270,000 3,280,000 198,200 3,770,000 3,780,000 237,000
3,280,000 3,290,000 199,000 3,780,000 3,790,000 237,800
3,290,000 3,300,000 199,700 3,790,000 3,800,000 238,600
3,300,000 3,310,000 200,500 3,800,000 3,810,000 239,500
3,310,000 3,320,000 201,200 3,810,000 3,820,000 240,300 8,000,000 8,800,000 The amount arrived at by deducting 355,000 yen from the amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 12.75%
3,320,000 3,330,000 202,000 3,820,000 3,830,000 241,100
3,330,000 3,340,000 202,700 3,830,000 3,840,000 241,900
3,340,000 3,350,000 203,500 3,840,000 3,850,000 242,800
3,350,000 3,360,000 204,200 3,850,000 3,860,000 243,600
3,360,000 3,370,000 205,000 3,860,000 3,870,000 244,400 8,800,000 10,000,000 The amount arrived at by deducting 399,000 yen from the amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 13.25%
3,370,000 3,380,000 205,700 3,870,000 3,880,000 245,200
3,380,000 3,390,000 206,500 3,880,000 3,890,000 246,100
3,390,000 3,400,000 207,200 3,890,000 3,900,000 246,900
3,400,000 3,410,000 208,000 3,900,000 3,910,000 247,700
3,410,000 3,420,000 208,700 3,910,000 3,920,000 248,500 10,000,000 12,000,000 The amount arrived at by deducting 559,000 yen from the amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 14.85%
3,420,000 3,430,000 209,500 3,920,000 3,930,000 249,400
3,430,000 3,440,000 210,200 3,930,000 3,940,000 250,200
3,440,000 3,450,000 211,000 3,940,000 3,950,000 251,000
3,450,000 3,460,000 211,700 3,950,000 3,960,000 251,800
3,460,000 3,470,000 212,500 3,960,000 3,970,000 252,700 12,000,000 14,000,000 The amount arrived at by deducting 757,000 yen from the amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 16.5%
3,470,000 3,480,000 213,200 3,970,000 3,980,000 253,500
3,480,000 3,490,000 214,000 3,980,000 3,990,000 254,300
3,490,000 3,500,000 214,700 3,990,000 4,000,000 255,100
3,500,000 3,510,000 215,500
3,510,000 3,520,000 216,200 4,000,000 4,800,000 The amount arrived at by deducting 88,000 yen from the amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 8.6% 14,000,000 16,000,000 The amount arrived at by deducting 1,037,000 yen from the amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 18.5%
3,520,000 3,530,000 217,000
3,530,000 3,540,000 217,700
3,540,000 3,550,000 218,500
3,550,000 3,560,000 219,200
3,560,000 3,570,000 220,000 4,800,000 5,200,000 The amount arrived at by deducting 124,000 yen from the amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 9.35% 16,000,000 18,000,000 The amount arrived at by deducting 1,277,000 yen from the amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 20%
3,570,000 3,580,000 220,700
3,580,000 3,590,000 221,500
3,590,000 3,600,000 222,200
3,600,000 3,610,000 223,000
3,610,000 3,620,000 223,800 5,200,000 6,000,000 The amount arrived at by deducting 144,800 yen from the amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 9.75% 18,000,000 20,000,000 The amount arrived at by deducting 1,367,000 yen from the amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 20.5%
3,620,000 3,630,000 224,600
3,630,000 3,640,000 225,400
3,640,000 3,650,000 226,300
3,650,000 3,660,000 227,100
3,660,000 3,670,000 227,900 6,000,000 6,400,000 The amount arrived at by deducting 210,800 yen from the amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 10.85% 20,000,000 24,000,000 The amount arrived at by deducting 1,667,000 yen from the amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 22%
3,670,000 3,680,000 228,700
3,680,000 3,690,000 229,600
3,690,000 3,700,000 230,400
3,700,000 3,710,000 231,200
(5)
Amount of severance pay or other such compensation after the retirement income deduction Tax amount Amount of severance pay or other such compensation after the retirement income deduction Tax amount Amount of severance pay or other such compensation after the retirement income deduction Tax amount
At least Less than At least Less than At least Less than
yen yen yen yen
24,000,000 30,000,000 The amount arrived at by deducting 2,171,000 yen from the amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 24.1% 60,000,000 80,000,000 The amount arrived at by deducting 4,761,000 yen from the amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 30% 160,000,000 yen or more The amount arrived at by deducting 13,761,000 yen from the amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 37.5%
30,000,000 40,000,000 The amount arrived at by deducting 2,621,000 yen from the amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 25.6% 80,000,000 120,000,000 The amount arrived at by deducting 6,761,000 yen from the amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 32.5%
40,000,000 60,000,000 The amount arrived at by deducting 3,621,000 yen from the amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 28.1% 120,000,000 160,000,000 The amount arrived at by deducting 9,761,000 yen from the amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 35%
(Note)
In this table, "amount of severance pay or other such compensation after the retirement income deduction" means the balance remaining after deducting the retirement income deduction prescribed in Article 201, paragraph (2) (Amount of Tax Collected on Retirement Income) of the New Act from the amount of severance pay or other such compensation.
(Remarks)
To find the tax amount, first find the amount arrived at by deducting, from the amount of severance pay or other such compensation, the retirement income deduction in the attached table to Appended Table VIII of the New Act, found by means of that attached table according to the years of service equivalent to the years of service prescribed in Article 30, paragraph (3), item (i) (Retirement Income Deduction) of the New Act and according to whether the case falls under the case set forth in paragraph (4), item (iii) of that Article (or, if the case falls under the case set forth in item (i) of that paragraph, the amount calculated in accordance with the provisions of that paragraph); next, according to that amount, find the applicable row in the "Amount of severance pay or other such compensation after the retirement income deduction" column; the amount entered in the "Tax amount" column of that row is the tax amount sought. In this case, if the amount equivalent to one half of the amount of severance pay or other such compensation after the retirement income deduction of a Resident whose amount of severance pay or other such compensation after the retirement income deduction is 4,000,000 yen or more includes a fraction of less than 1,000 yen, the amount after deducting from the amount of severance pay or other such compensation after the retirement income deduction the amount calculated by multiplying the amount of that fraction by 2 is deemed to be the amount of severance pay or other such compensation after the retirement income deduction, and if that Resident's tax amount includes a fraction of less than 100 yen, the amount arrived at by rounding down that fraction is the tax amount sought.
machine translation, not official
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## Cites
- suppl-3491-15/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 · https://japanlaw.org/l/340AC0000000033/art-28/par-1
- suppl-3491-15/art-3/par-1: 附則別表第五 → 所得税法 附則別表第五 (Supplementary Provisions, Appended Table 5), suppl-3491-15/appdx-5 — https://japanlaw.org/ja/income-tax-act/suppl-3491-15/appdx-5 · https://japanlaw.org/l/340AC0000000033/suppl-3491-15/appdx-5
- suppl-3491-15/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 · https://japanlaw.org/l/340AC0000000033/art-57/par-3/item-1
- suppl-3491-15/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 · https://japanlaw.org/l/340AC0000000033/art-79/par-1
- suppl-3491-15/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 · https://japanlaw.org/l/340AC0000000033/art-79/par-2
- suppl-3491-15/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 · https://japanlaw.org/l/340AC0000000033/art-80/par-1
- suppl-3491-15/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 · https://japanlaw.org/l/340AC0000000033/art-81/par-1
- suppl-3491-15/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 · https://japanlaw.org/l/340AC0000000033/art-82/par-1
- suppl-3491-15/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 · https://japanlaw.org/l/340AC0000000033/art-83/par-1
- suppl-3491-15/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 · https://japanlaw.org/l/340AC0000000033/art-84/par-1
- suppl-3491-15/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 · https://japanlaw.org/l/340AC0000000033/art-84/par-2
- suppl-3491-15/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 · https://japanlaw.org/l/340AC0000000033/art-86/par-1
- suppl-3491-15/art-3/par-2: 第九十条第二項 → 所得税法 第九十条第二項 (Article 90, paragraph (2)), art-90/par-2 — https://japanlaw.org/ja/income-tax-act/art-90/par-2 · https://japanlaw.org/l/340AC0000000033/art-90/par-2
- suppl-3491-15/art-3/par-2: 別表第二 → 所得税法 別表第二 (Appended Table 2), appdx-2 — https://japanlaw.org/ja/income-tax-act/appdx-2 · https://japanlaw.org/l/340AC0000000033/appdx-2
- suppl-3491-15/art-3/par-2: 徴収猶予等に関する法律の一部を改正する法律（昭和四十九年法律第十五号。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-3491-15/appdx-1 — https://japanlaw.org/ja/income-tax-act/suppl-3491-15/appdx-1 · https://japanlaw.org/l/340AC0000000033/suppl-3491-15/appdx-1
- suppl-3491-15/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 · https://japanlaw.org/l/340AC0000000033/art-190/par-1/item-2
- suppl-3491-15/art-3/par-2: 改正法附則別表第五 → 所得税法 附則別表第五 (Supplementary Provisions, Appended Table 5), suppl-3491-15/appdx-5 — https://japanlaw.org/ja/income-tax-act/suppl-3491-15/appdx-5 · https://japanlaw.org/l/340AC0000000033/suppl-3491-15/appdx-5
- suppl-3491-15/art-3/par-2: 第二百一条第一項 → 所得税法 第二百一条第一項 (Article 201, paragraph (1)), art-201/par-1 — https://japanlaw.org/ja/income-tax-act/art-201/par-1 · https://japanlaw.org/l/340AC0000000033/art-201/par-1
- suppl-3491-15/art-3/par-2: 改正法附則別表第六 → 所得税法 附則別表第六 (Supplementary Provisions, Appended Table 6), suppl-3491-15/appdx-6 — https://japanlaw.org/ja/income-tax-act/suppl-3491-15/appdx-6 · https://japanlaw.org/l/340AC0000000033/suppl-3491-15/appdx-6
- suppl-3491-15/art-3/par-3: 新法第九十条第一項第一号 → 所得税法 第九十条第一項第一号 (Article 90, paragraph (1), item (i)), art-90/par-1/item-1 — https://japanlaw.org/ja/income-tax-act/art-90/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/art-90/par-1/item-1
- suppl-3491-15/art-3/par-3/item-1: 附則別表第一 → 所得税法 附則別表第一 (Supplementary Provisions, Appended Table 1), suppl-3491-15/appdx-1 — https://japanlaw.org/ja/income-tax-act/suppl-3491-15/appdx-1 · https://japanlaw.org/l/340AC0000000033/suppl-3491-15/appdx-1
- suppl-3491-15/art-3/par-3/item-2: 附則別表第二 → 所得税法 附則別表第二 (Supplementary Provisions, Appended Table 2), suppl-3491-15/appdx-2 — https://japanlaw.org/ja/income-tax-act/suppl-3491-15/appdx-2 · https://japanlaw.org/l/340AC0000000033/suppl-3491-15/appdx-2
- suppl-3491-15/art-3/par-3/item-3: 新法第九十条第一項第一号 → 所得税法 第九十条第一項第一号 (Article 90, paragraph (1), item (i)), art-90/par-1/item-1 — https://japanlaw.org/ja/income-tax-act/art-90/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/art-90/par-1/item-1
- suppl-3491-15/art-3/par-3/item-3: 附則別表第一 → 所得税法 附則別表第一 (Supplementary Provisions, Appended Table 1), suppl-3491-15/appdx-1 — https://japanlaw.org/ja/income-tax-act/suppl-3491-15/appdx-1 · https://japanlaw.org/l/340AC0000000033/suppl-3491-15/appdx-1
- suppl-3491-15/art-4/par-1: 新法第十条 → 所得税法 第十条 (Article 10), art-10 — https://japanlaw.org/ja/income-tax-act/art-10 · https://japanlaw.org/l/340AC0000000033/art-10
- suppl-3491-15/art-4/par-1: 同条第一項 → 所得税法 第十条第一項 (Article 10, paragraph (1)), art-10/par-1 — https://japanlaw.org/ja/income-tax-act/art-10/par-1 · https://japanlaw.org/l/340AC0000000033/art-10/par-1
- suppl-3491-15/art-4/par-2: 新法第十条 → 所得税法 第十条 (Article 10), art-10 — https://japanlaw.org/ja/income-tax-act/art-10 · https://japanlaw.org/l/340AC0000000033/art-10
- suppl-3491-15/art-4/par-3: 前項 → 所得税法 附則第四条第二項 (Supplementary Provisions, Article 4, paragraph (2)), suppl-3491-15/art-4/par-2 — https://japanlaw.org/ja/income-tax-act/suppl-3491-15/art-4/par-2 · https://japanlaw.org/l/340AC0000000033/suppl-3491-15/art-4/par-2
- suppl-3491-15/art-4/par-3: 新法第十条第一項 → 所得税法 第十条第一項 (Article 10, paragraph (1)), art-10/par-1 — https://japanlaw.org/ja/income-tax-act/art-10/par-1 · https://japanlaw.org/l/340AC0000000033/art-10/par-1
- suppl-3491-15/art-4/par-3: この条 → 所得税法 附則第四条 (Supplementary Provisions, Article 4), suppl-3491-15/art-4 — https://japanlaw.org/ja/income-tax-act/suppl-3491-15/art-4 · https://japanlaw.org/l/340AC0000000033/suppl-3491-15/art-4
- suppl-3491-15/art-4/par-3: 同条第三項 → 所得税法 第十条第三項 (Article 10, paragraph (3)), art-10/par-3 — https://japanlaw.org/ja/income-tax-act/art-10/par-3 · https://japanlaw.org/l/340AC0000000033/art-10/par-3
- suppl-3491-15/art-4/par-3: 同条第四項 → 所得税法 第十条第四項 (Article 10, paragraph (4)), art-10/par-4 — https://japanlaw.org/ja/income-tax-act/art-10/par-4 · https://japanlaw.org/l/340AC0000000033/art-10/par-4
- suppl-3491-15/art-4/par-3: 同項第二号 → 所得税法 第十条第一項第二号 (Article 10, paragraph (1), item (ii)), art-10/par-1/item-2 — https://japanlaw.org/ja/income-tax-act/art-10/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/art-10/par-1/item-2
- suppl-3491-15/art-4/par-3: 同項第三号 → 所得税法 第十条第一項第三号 (Article 10, paragraph (1), item (iii)), art-10/par-1/item-3 — https://japanlaw.org/ja/income-tax-act/art-10/par-1/item-3 · https://japanlaw.org/l/340AC0000000033/art-10/par-1/item-3
- suppl-3491-15/art-4/par-3: 同条 → 所得税法 第十条 (Article 10), art-10 — https://japanlaw.org/ja/income-tax-act/art-10 · https://japanlaw.org/l/340AC0000000033/art-10
- suppl-3491-15/art-4/par-4: 前項 → 所得税法 附則第四条第三項 (Supplementary Provisions, Article 4, paragraph (3)), suppl-3491-15/art-4/par-3 — https://japanlaw.org/ja/income-tax-act/suppl-3491-15/art-4/par-3 · https://japanlaw.org/l/340AC0000000033/suppl-3491-15/art-4/par-3
- suppl-3491-15/art-4/par-4: 新法第十条 → 所得税法 第十条 (Article 10), art-10 — https://japanlaw.org/ja/income-tax-act/art-10 · https://japanlaw.org/l/340AC0000000033/art-10
- suppl-3491-15/art-5/par-1: 新法第五十七条第二項 → 所得税法 第五十七条第二項 (Article 57, paragraph (2)), art-57/par-2 — https://japanlaw.org/ja/income-tax-act/art-57/par-2 · https://japanlaw.org/l/340AC0000000033/art-57/par-2
- suppl-3491-15/art-5/par-1: 第百四十四条 → 所得税法 第百四十四条 (Article 144), art-144 — https://japanlaw.org/ja/income-tax-act/art-144 · https://japanlaw.org/l/340AC0000000033/art-144
- suppl-3491-15/art-5/par-1: 新法第百六十六条 → 所得税法 第百六十六条 (Article 166), art-166 — https://japanlaw.org/ja/income-tax-act/art-166 · https://japanlaw.org/l/340AC0000000033/art-166
- suppl-3491-15/art-6/par-1: 新法第百四条第一項 → 所得税法 第百四条第一項 (Article 104, paragraph (1)), art-104/par-1 — https://japanlaw.org/ja/income-tax-act/art-104/par-1 · https://japanlaw.org/l/340AC0000000033/art-104/par-1
- suppl-3491-15/art-6/par-1: 次項 → 所得税法 附則第六条第二項 (Supplementary Provisions, Article 6, paragraph (2)), suppl-3491-15/art-6/par-2 — https://japanlaw.org/ja/income-tax-act/suppl-3491-15/art-6/par-2 · https://japanlaw.org/l/340AC0000000033/suppl-3491-15/art-6/par-2
- suppl-3491-15/art-6/par-1: 第一号 → 所得税法 附則第六条第一項第一号 (Supplementary Provisions, Article 6, paragraph (1), item (i)), suppl-3491-15/art-6/par-1/item-1 — https://japanlaw.org/ja/income-tax-act/suppl-3491-15/art-6/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/suppl-3491-15/art-6/par-1/item-1
- suppl-3491-15/art-6/par-1: 第二号 → 所得税法 附則第六条第一項第二号 (Supplementary Provisions, Article 6, paragraph (1), item (ii)), suppl-3491-15/art-6/par-1/item-2 — https://japanlaw.org/ja/income-tax-act/suppl-3491-15/art-6/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/suppl-3491-15/art-6/par-1/item-2
- suppl-3491-15/art-6/par-1/item-2: 前号 → 所得税法 附則第六条第一項第一号 (Supplementary Provisions, Article 6, paragraph (1), item (i)), suppl-3491-15/art-6/par-1/item-1 — https://japanlaw.org/ja/income-tax-act/suppl-3491-15/art-6/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/suppl-3491-15/art-6/par-1/item-1
- suppl-3491-15/art-6/par-1/item-2: 次項 → 所得税法 附則第六条第二項 (Supplementary Provisions, Article 6, paragraph (2)), suppl-3491-15/art-6/par-2 — https://japanlaw.org/ja/income-tax-act/suppl-3491-15/art-6/par-2 · https://japanlaw.org/l/340AC0000000033/suppl-3491-15/art-6/par-2
- suppl-3491-15/art-6/par-1/item-2: 附則別表第三 → 所得税法 附則別表第三 (Supplementary Provisions, Appended Table 3), suppl-3491-15/appdx-3 — https://japanlaw.org/ja/income-tax-act/suppl-3491-15/appdx-3 · https://japanlaw.org/l/340AC0000000033/suppl-3491-15/appdx-3
- suppl-3491-15/art-6/par-2: 前項第一号 → 所得税法 附則第六条第一項第一号 (Supplementary Provisions, Article 6, paragraph (1), item (i)), suppl-3491-15/art-6/par-1/item-1 — https://japanlaw.org/ja/income-tax-act/suppl-3491-15/art-6/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/suppl-3491-15/art-6/par-1/item-1
- suppl-3491-15/art-6/par-4: 前三項 → 所得税法 附則第六条第一項 (Supplementary Provisions, Article 6, paragraph (1)), suppl-3491-15/art-6/par-1 — https://japanlaw.org/ja/income-tax-act/suppl-3491-15/art-6/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3491-15/art-6/par-1
- suppl-3491-15/art-6/par-4: 前三項 → 所得税法 附則第六条第二項 (Supplementary Provisions, Article 6, paragraph (2)), suppl-3491-15/art-6/par-2 — https://japanlaw.org/ja/income-tax-act/suppl-3491-15/art-6/par-2 · https://japanlaw.org/l/340AC0000000033/suppl-3491-15/art-6/par-2
- suppl-3491-15/art-6/par-4: 前三項 → 所得税法 附則第六条第三項 (Supplementary Provisions, Article 6, paragraph (3)), suppl-3491-15/art-6/par-3 — https://japanlaw.org/ja/income-tax-act/suppl-3491-15/art-6/par-3 · https://japanlaw.org/l/340AC0000000033/suppl-3491-15/art-6/par-3
- suppl-3491-15/art-7/par-1: 新法第百四十条第一項 → 所得税法 第百四十条第一項 (Article 140, paragraph (1)), art-140/par-1 — https://japanlaw.org/ja/income-tax-act/art-140/par-1 · https://japanlaw.org/l/340AC0000000033/art-140/par-1
- suppl-3491-15/art-7/par-1: 第百四十一条第一項 → 所得税法 第百四十一条第一項 (Article 141, paragraph (1)), art-141/par-1 — https://japanlaw.org/ja/income-tax-act/art-141/par-1 · https://japanlaw.org/l/340AC0000000033/art-141/par-1
- suppl-3491-15/art-7/par-1: 新法第百六十六条 → 所得税法 第百六十六条 (Article 166), art-166 — https://japanlaw.org/ja/income-tax-act/art-166 · https://japanlaw.org/l/340AC0000000033/art-166
- suppl-3491-15/art-7/par-1: 附則第三条第三項 → 所得税法 附則第三条第三項 (Supplementary Provisions, Article 3, paragraph (3)), suppl-3491-15/art-3/par-3 — https://japanlaw.org/ja/income-tax-act/suppl-3491-15/art-3/par-3 · https://japanlaw.org/l/340AC0000000033/suppl-3491-15/art-3/par-3
- suppl-3491-15/art-7/par-1: 同条第二項 → 所得税法 附則第三条第二項 (Supplementary Provisions, Article 3, paragraph (2)), suppl-3491-15/art-3/par-2 — https://japanlaw.org/ja/income-tax-act/suppl-3491-15/art-3/par-2 · https://japanlaw.org/l/340AC0000000033/suppl-3491-15/art-3/par-2
- suppl-3491-15/art-7/par-1: 新法第九十条第二項 → 所得税法 第九十条第二項 (Article 90, paragraph (2)), art-90/par-2 — https://japanlaw.org/ja/income-tax-act/art-90/par-2 · https://japanlaw.org/l/340AC0000000033/art-90/par-2
- suppl-3491-15/art-8/par-1: 新法別表第四から別表第六まで → 所得税法 別表第四 (Appended Table 4), appdx-4 — https://japanlaw.org/ja/income-tax-act/appdx-4 · https://japanlaw.org/l/340AC0000000033/appdx-4
- suppl-3491-15/art-8/par-1: 新法別表第四から別表第六まで → 所得税法 別表第五 (Appended Table 5), appdx-5 — https://japanlaw.org/ja/income-tax-act/appdx-5 · https://japanlaw.org/l/340AC0000000033/appdx-5
- suppl-3491-15/art-8/par-1: 新法別表第四から別表第六まで → 所得税法 別表第六 (Appended Table 6), appdx-6 — https://japanlaw.org/ja/income-tax-act/appdx-6 · https://japanlaw.org/l/340AC0000000033/appdx-6
- suppl-3491-15/art-8/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-3491-15/art-3/par-2 — https://japanlaw.org/ja/income-tax-act/suppl-3491-15/art-3/par-2 · https://japanlaw.org/l/340AC0000000033/suppl-3491-15/art-3/par-2
- suppl-3491-15/art-8/par-2: 新法第百九十条 → 所得税法 第百九十条 (Article 190), art-190 — https://japanlaw.org/ja/income-tax-act/art-190 · https://japanlaw.org/l/340AC0000000033/art-190
- suppl-3491-15/art-8/par-2: 附則別表第五 → 所得税法 附則別表第五 (Supplementary Provisions, Appended Table 5), suppl-3491-15/appdx-5 — https://japanlaw.org/ja/income-tax-act/suppl-3491-15/appdx-5 · https://japanlaw.org/l/340AC0000000033/suppl-3491-15/appdx-5
- suppl-3491-15/art-8/par-3: 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-3491-15/art-3/par-2 — https://japanlaw.org/ja/income-tax-act/suppl-3491-15/art-3/par-2 · https://japanlaw.org/l/340AC0000000033/suppl-3491-15/art-3/par-2
- suppl-3491-15/art-8/par-3: 新法第二百一条 → 所得税法 第二百一条 (Article 201), art-201 — https://japanlaw.org/ja/income-tax-act/art-201 · https://japanlaw.org/l/340AC0000000033/art-201
- suppl-3491-15/art-8/par-3: 附則別表第六 → 所得税法 附則別表第六 (Supplementary Provisions, Appended Table 6), suppl-3491-15/appdx-6 — https://japanlaw.org/ja/income-tax-act/suppl-3491-15/appdx-6 · https://japanlaw.org/l/340AC0000000033/suppl-3491-15/appdx-6
- suppl-3491-15/art-8/par-3: 新法第百九十九条 → 所得税法 第百九十九条 (Article 199), art-199 — https://japanlaw.org/ja/income-tax-act/art-199 · https://japanlaw.org/l/340AC0000000033/art-199
- suppl-3491-15/art-9/par-1: 国税通則法（昭和三十七年法律第六十六号）第二十五条 → 国税通則法 第二十五条 (Article 25), art-25 — https://japanlaw.org/ja/national-tax-general-rules-act/art-25 · https://japanlaw.org/l/337AC0000000066/art-25
- suppl-3491-15/art-9/par-1: 同法第二十四条 → 国税通則法 第二十四条 (Article 24), art-24 — https://japanlaw.org/ja/national-tax-general-rules-act/art-24 · https://japanlaw.org/l/337AC0000000066/art-24
- suppl-3491-15/art-9/par-1: 第二十六条 → 国税通則法 第二十六条 (Article 26), art-26 — https://japanlaw.org/ja/national-tax-general-rules-act/art-26 · https://japanlaw.org/l/337AC0000000066/art-26
- suppl-3491-15/art-9/par-1: 国税通則法第二十三条第一項 → 国税通則法 第二十三条第一項 (Article 23, paragraph (1)), art-23/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-23/par-1 · https://japanlaw.org/l/337AC0000000066/art-23/par-1
- suppl-3491-15/art-9/par-2: 前項 → 所得税法 附則第九条第一項 (Supplementary Provisions, Article 9, paragraph (1)), suppl-3491-15/art-9/par-1 — https://japanlaw.org/ja/income-tax-act/suppl-3491-15/art-9/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3491-15/art-9/par-1
- suppl-3491-15/art-9/par-2: 国税通則法第二十四条 → 国税通則法 第二十四条 (Article 24), art-24 — https://japanlaw.org/ja/national-tax-general-rules-act/art-24 · https://japanlaw.org/l/337AC0000000066/art-24
- suppl-3491-15/art-9/par-2: 第二十六条 → 国税通則法 第二十六条 (Article 26), art-26 — https://japanlaw.org/ja/national-tax-general-rules-act/art-26 · https://japanlaw.org/l/337AC0000000066/art-26
- suppl-3491-15/art-9/par-2: 新法第百五十九条第二項 → 所得税法 第百五十九条第一項 (Article 159, paragraph (1)), art-159/par-1 — https://japanlaw.org/ja/income-tax-act/art-159/par-1 · https://japanlaw.org/l/340AC0000000033/art-159/par-1
- suppl-3491-15/art-9/par-2: 新法第百六十八条 → 所得税法 第百六十八条 (Article 168), art-168 — https://japanlaw.org/ja/income-tax-act/art-168 · https://japanlaw.org/l/340AC0000000033/art-168
- suppl-3491-15/art-9/par-2: 国税通則法第五十八条第一項 → 国税通則法 第五十八条第一項 (Article 58, paragraph (1)), art-58/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-58/par-1 · https://japanlaw.org/l/337AC0000000066/art-58/par-1
- suppl-3491-15/art-9/par-2: 同法第五十七条第一項 → 国税通則法 第五十七条第一項 (Article 57, paragraph (1)), art-57/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-57/par-1 · https://japanlaw.org/l/337AC0000000066/art-57/par-1
- suppl-3491-15/art-10/par-1: 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-3491-15/art-3/par-2 — https://japanlaw.org/ja/income-tax-act/suppl-3491-15/art-3/par-2 · https://japanlaw.org/l/340AC0000000033/suppl-3491-15/art-3/par-2
- suppl-3491-15/art-10/par-1: 新法第二百一条 → 所得税法 第二百一条 (Article 201), art-201 — https://japanlaw.org/ja/income-tax-act/art-201 · https://japanlaw.org/l/340AC0000000033/art-201
- suppl-3491-15/art-10/par-1: 新法第二百二条 → 所得税法 第二百二条 (Article 202), art-202 — https://japanlaw.org/ja/income-tax-act/art-202 · https://japanlaw.org/l/340AC0000000033/art-202
- suppl-3491-15/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-3491-15/art-10/par-1 — https://japanlaw.org/ja/income-tax-act/suppl-3491-15/art-10/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3491-15/art-10/par-1
- suppl-3491-15/art-10/par-2: 新法第二百一条第一項第二号 → 所得税法 第二百一条第一項第二号 (Article 201, paragraph (1), item (ii)), art-201/par-1/item-2 — https://japanlaw.org/ja/income-tax-act/art-201/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/art-201/par-1/item-2
- suppl-3491-15/art-10/par-3: 第一項 → 所得税法 附則第十条第一項 (Supplementary Provisions, Article 10, paragraph (1)), suppl-3491-15/art-10/par-1 — https://japanlaw.org/ja/income-tax-act/suppl-3491-15/art-10/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3491-15/art-10/par-1
- suppl-3491-15/art-10/par-3: 国税通則法第五十八条第一項 → 国税通則法 第五十八条第一項 (Article 58, paragraph (1)), art-58/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-58/par-1 · https://japanlaw.org/l/337AC0000000066/art-58/par-1
- suppl-3491-15/appdx-1: 新法第九十条第一項第一号 → 所得税法 第九十条第一項第一号 (Article 90, paragraph (1), item (i)), art-90/par-1/item-1 — https://japanlaw.org/ja/income-tax-act/art-90/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/art-90/par-1/item-1
- suppl-3491-15/appdx-1: 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-3491-15/art-3/par-2 — https://japanlaw.org/ja/income-tax-act/suppl-3491-15/art-3/par-2 · https://japanlaw.org/l/340AC0000000033/suppl-3491-15/art-3/par-2
- suppl-3491-15/appdx-1: 新法第九十条第二項 → 所得税法 第九十条第二項 (Article 90, paragraph (2)), art-90/par-2 — https://japanlaw.org/ja/income-tax-act/art-90/par-2 · https://japanlaw.org/l/340AC0000000033/art-90/par-2
- suppl-3491-15/appdx-3: 附則第六条第一項第二号 → 所得税法 附則第六条第一項第二号 (Supplementary Provisions, Article 6, paragraph (1), item (ii)), suppl-3491-15/art-6/par-1/item-2 — https://japanlaw.org/ja/income-tax-act/suppl-3491-15/art-6/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/suppl-3491-15/art-6/par-1/item-2
- suppl-3491-15/appdx-3: 附則第六条第一項第一号 → 所得税法 附則第六条第一項第一号 (Supplementary Provisions, Article 6, paragraph (1), item (i)), suppl-3491-15/art-6/par-1/item-1 — https://japanlaw.org/ja/income-tax-act/suppl-3491-15/art-6/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/suppl-3491-15/art-6/par-1/item-1
- suppl-3491-15/appdx-5: 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-3491-15/art-3/par-2 — https://japanlaw.org/ja/income-tax-act/suppl-3491-15/art-3/par-2 · https://japanlaw.org/l/340AC0000000033/suppl-3491-15/art-3/par-2
- suppl-3491-15/appdx-5: 新法第百九十条第二号 → 所得税法 第百九十条第一項第二号 (Article 190, paragraph (1), item (ii)), art-190/par-1/item-2 — https://japanlaw.org/ja/income-tax-act/art-190/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/art-190/par-1/item-2
- suppl-3491-15/appdx-5: 新法第七十五条第一項 → 所得税法 第七十五条第一項 (Article 75, paragraph (1)), art-75/par-1 — https://japanlaw.org/ja/income-tax-act/art-75/par-1 · https://japanlaw.org/l/340AC0000000033/art-75/par-1
- suppl-3491-15/appdx-5: 新法第七十六条第一項 → 所得税法 第七十六条第一項 (Article 76, paragraph (1)), art-76/par-1 — https://japanlaw.org/ja/income-tax-act/art-76/par-1 · https://japanlaw.org/l/340AC0000000033/art-76/par-1
- suppl-3491-15/appdx-5: 新法第七十七条第一項 → 所得税法 第七十七条第一項 (Article 77, paragraph (1)), art-77/par-1 — https://japanlaw.org/ja/income-tax-act/art-77/par-1 · https://japanlaw.org/l/340AC0000000033/art-77/par-1
- suppl-3491-15/appdx-5: 新法第二条第一項第三十二号 → 所得税法 第二条第一項第三十二号 (Article 2, paragraph (1), item (xxxii)), art-2/par-1/item-32 — https://japanlaw.org/ja/income-tax-act/art-2/par-1/item-32 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-32
- suppl-3491-15/appdx-5: 新法第八十四条第一項 → 所得税法 第八十四条第一項 (Article 84, paragraph (1)), art-84/par-1 — https://japanlaw.org/ja/income-tax-act/art-84/par-1 · https://japanlaw.org/l/340AC0000000033/art-84/par-1
- suppl-3491-15/appdx-5: 第二項 → 所得税法 第八十四条第二項 (Article 84, paragraph (2)), art-84/par-2 — https://japanlaw.org/ja/income-tax-act/art-84/par-2 · https://japanlaw.org/l/340AC0000000033/art-84/par-2
- suppl-3491-15/appdx-5: 附則別表第五 → 所得税法 附則別表第五 (Supplementary Provisions, Appended Table 5), suppl-3491-15/appdx-5 — https://japanlaw.org/ja/income-tax-act/suppl-3491-15/appdx-5 · https://japanlaw.org/l/340AC0000000033/suppl-3491-15/appdx-5
- suppl-3491-15/appdx-6: 新法第二百一条第二項 → 所得税法 第二百一条第二項 (Article 201, paragraph (2)), art-201/par-2 — https://japanlaw.org/ja/income-tax-act/art-201/par-2 · https://japanlaw.org/l/340AC0000000033/art-201/par-2
- suppl-3491-15/appdx-6: 新法第三十条第三項第一号 → 所得税法 第三十条第三項第一号 (Article 30, paragraph (3), item (i)), art-30/par-3/item-1 — https://japanlaw.org/ja/income-tax-act/art-30/par-3/item-1 · https://japanlaw.org/l/340AC0000000033/art-30/par-3/item-1
- suppl-3491-15/appdx-6: 同条第四項第三号 → 所得税法 第三十条第五項第三号 (Article 30, paragraph (5), item (iii)), art-30/par-5/item-3 — https://japanlaw.org/ja/income-tax-act/art-30/par-5/item-3 · https://japanlaw.org/l/340AC0000000033/art-30/par-5/item-3
- suppl-3491-15/appdx-6: 同項第一号 → 所得税法 第三十条第五項第一号 (Article 30, paragraph (5), item (i)), art-30/par-5/item-1 — https://japanlaw.org/ja/income-tax-act/art-30/par-5/item-1 · https://japanlaw.org/l/340AC0000000033/art-30/par-5/item-1
- suppl-3491-15/appdx-6: 同項 → 所得税法 第三十条第五項 (Article 30, paragraph (5)), art-30/par-5 — https://japanlaw.org/ja/income-tax-act/art-30/par-5 · https://japanlaw.org/l/340AC0000000033/art-30/par-5
## Cited by
21 provisions cite this one. No official source publishes this direction.
- 所得税法 附則第三条第一項（昭和四十九年分の所得税の所得控除等及び税額の計算に係る特例） — https://japanlaw.org/ja/income-tax-act/suppl-3491-15/art-3/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3491-15/art-3/par-1
- 所得税法 附則第三条第二項（昭和四十九年分の所得税の所得控除等及び税額の計算に係る特例） — https://japanlaw.org/ja/income-tax-act/suppl-3491-15/art-3/par-2 · https://japanlaw.org/l/340AC0000000033/suppl-3491-15/art-3/par-2
- 所得税法 附則第三条第三項第一号（昭和四十九年分の所得税の所得控除等及び税額の計算に係る特例） — https://japanlaw.org/ja/income-tax-act/suppl-3491-15/art-3/par-3/item-1 · https://japanlaw.org/l/340AC0000000033/suppl-3491-15/art-3/par-3/item-1
- 所得税法 附則第三条第三項第二号（昭和四十九年分の所得税の所得控除等及び税額の計算に係る特例） — https://japanlaw.org/ja/income-tax-act/suppl-3491-15/art-3/par-3/item-2 · https://japanlaw.org/l/340AC0000000033/suppl-3491-15/art-3/par-3/item-2
- 所得税法 附則第三条第三項第三号（昭和四十九年分の所得税の所得控除等及び税額の計算に係る特例） — https://japanlaw.org/ja/income-tax-act/suppl-3491-15/art-3/par-3/item-3 · https://japanlaw.org/l/340AC0000000033/suppl-3491-15/art-3/par-3/item-3
- 所得税法 附則第四条第三項（少額預金の利子所得等の非課税に関する経過措置） — https://japanlaw.org/ja/income-tax-act/suppl-3491-15/art-4/par-3 · https://japanlaw.org/l/340AC0000000033/suppl-3491-15/art-4/par-3
- 所得税法 附則第四条第四項（少額預金の利子所得等の非課税に関する経過措置） — https://japanlaw.org/ja/income-tax-act/suppl-3491-15/art-4/par-4 · https://japanlaw.org/l/340AC0000000033/suppl-3491-15/art-4/par-4
- 所得税法 附則第六条第一項（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） — https://japanlaw.org/ja/income-tax-act/suppl-3491-15/art-6/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3491-15/art-6/par-1
- 所得税法 附則第六条第一項第二号（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） — https://japanlaw.org/ja/income-tax-act/suppl-3491-15/art-6/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/suppl-3491-15/art-6/par-1/item-2
- 所得税法 附則第六条第二項（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） — https://japanlaw.org/ja/income-tax-act/suppl-3491-15/art-6/par-2 · https://japanlaw.org/l/340AC0000000033/suppl-3491-15/art-6/par-2
- 所得税法 附則第六条第四項（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） — https://japanlaw.org/ja/income-tax-act/suppl-3491-15/art-6/par-4 · https://japanlaw.org/l/340AC0000000033/suppl-3491-15/art-6/par-4
- 所得税法 附則第七条第一項（昭和五十年分の純損失の繰戻しによる還付に係る特例） — https://japanlaw.org/ja/income-tax-act/suppl-3491-15/art-7/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3491-15/art-7/par-1
- 所得税法 附則第八条第二項（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-3491-15/art-8/par-2 · https://japanlaw.org/l/340AC0000000033/suppl-3491-15/art-8/par-2
- 所得税法 附則第八条第三項（給与所得及び退職所得に係る源泉徴収に関する経過措置） — https://japanlaw.org/ja/income-tax-act/suppl-3491-15/art-8/par-3 · https://japanlaw.org/l/340AC0000000033/suppl-3491-15/art-8/par-3
- 所得税法 附則第九条第二項（施行日前に出国をした者に係る更正の請求） — https://japanlaw.org/ja/income-tax-act/suppl-3491-15/art-9/par-2 · https://japanlaw.org/l/340AC0000000033/suppl-3491-15/art-9/par-2
- 所得税法 附則第十条第一項（施行日前に支払われた退職所得に係る源泉徴収税額の還付） — https://japanlaw.org/ja/income-tax-act/suppl-3491-15/art-10/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3491-15/art-10/par-1
- 所得税法 附則第十条第二項（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-3491-15/art-10/par-2 · https://japanlaw.org/l/340AC0000000033/suppl-3491-15/art-10/par-2
- 所得税法 附則第十条第三項（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-3491-15/art-10/par-3 · https://japanlaw.org/l/340AC0000000033/suppl-3491-15/art-10/par-3
- 所得税法 附則別表第一（昭和４９年分の所得税の簡易税額表） — https://japanlaw.org/ja/income-tax-act/suppl-3491-15/appdx-1 · https://japanlaw.org/l/340AC0000000033/suppl-3491-15/appdx-1
- 所得税法 附則別表第三（昭和４９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-3491-15/appdx-3 · https://japanlaw.org/l/340AC0000000033/suppl-3491-15/appdx-3
- 所得税法 附則別表第五（昭和４９年分の年末調整のための給与所得の源泉徴収税額表） — https://japanlaw.org/ja/income-tax-act/suppl-3491-15/appdx-5 · https://japanlaw.org/l/340AC0000000033/suppl-3491-15/appdx-5
---
## 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-20260918T180319-062, translated 2026-09-18
- claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T180319-063, 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-20260918T205218-034, 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-20260918T205718-019, translated 2026-09-18
- claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T214331-033, translated 2026-09-18
- claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T214331-034, translated 2026-09-18
- claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T214331-035, translated 2026-09-18
- claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T214331-036, translated 2026-09-18
- claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T214331-037, translated 2026-09-18
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-20261012T191019-002, translated 2026-10-13
- This site's parser, version 210 — 所得税法 — structure, counts, cross-references and defined terms, computed 2026-10-05