終戦後の状況に対応するため、官吏俸給令や所得税の改正に関連して恩給法の臨時的措置を講じる必要が生じた。主な改正点は三つある。第一に、官吏俸給令改正による本俸増額にかかわらず、恩給金額と国庫納金額を従来程度に据え置く。第二に、公務傷病関係の恩給受給者については、生活上の苦痛が特に甚だしいため、臨時増額措置を講ずる。第三に、所得税法の綜合所得税免税点引き上げに伴い、高額所得者の恩給停止基準を、恩給年額千円以上かつ恩給外所得年額一万円超の者に改める。
参照した発言:
第90回帝国議会 衆議院 本会議 第49号
| 甲 一級、二級若しくは三級の者又は同待遇者 | |
| 給與俸給月額 | 假定俸給月額 |
| 圓 | 圓 |
| 三〇〇 | 四五 |
| 三三〇 | 五〇 |
| 三六〇 | 五五 |
| 三九〇 | 六五 |
| 四二〇 | 七五 |
| 四六〇 | 八五 |
| 五〇〇 | 九五 |
| 五四〇 | 一〇五 |
| 五八〇 | 一一五 |
| 六二〇 | 一二五 |
| 六六〇 | 一三五 |
| 七〇〇 | 一四五 |
| 七五〇 | 一六〇 |
| 八〇〇 | 一七五 |
| 八五〇 | 一九〇 |
| 九〇〇 | 二〇五 |
| 九五〇 | 二二〇 |
| 一、〇〇〇 | 二四〇 |
| 一、〇五〇 | 二六〇 |
| 一、一〇〇 | 二八〇 |
| 一、一五〇 | 三〇〇 |
| 一、二〇〇 | 三二〇 |
| 一、三〇〇 | 三六〇 |
| 一、四〇〇 | 四〇〇 |
| 一、五〇〇 | 四四〇 |
| 一、六〇〇 | 四八〇 |
| 一、七〇〇 | 五二〇 |
| 一、八〇〇 | 五六〇 |
| 一、九〇〇 | 六〇〇 |
| 二、〇〇〇 | 六五〇 |
| 給與俸給額が、この表記載の額に合致しないものについては、その直近多額の俸給額に對する假定俸給額による。 | |
| 乙 親任の者 | |
| 給與俸給月額 | 假定俸給月額 |
| 圓 | 圓 |
| 二、〇〇〇 | 五五〇 |
| 二、一〇〇 | 六〇〇 |
| 二、二〇〇 | 六五〇 |
| 二、五〇〇 | 七〇〇 |
| 三、〇〇〇 | 一、〇〇〇 |
| 翻訳 給與俸給額が、この表記載の額に合致しないものについては、その直近多額の俸給額に對する假定俸給額による。 | |
| A. Officials of 1st, 2nd and 3rd Class or persons treated as such | |
| Actual account of salary (per month) | No Translatiion |
| \ | \ |
| 300 | 45 |
| 330 | 50 |
| 360 | 55 |
| 290 | 65 |
| 420 | 75 |
| 460 | 85 |
| 500 | 95 |
| 540 | 105 |
| 580 | 115 |
| 620 | 125 |
| 660 | 135 |
| 700 | 145 |
| 750 | 160 |
| 800 | 175 |
| 850 | 190 |
| 900 | 205 |
| 950 | 220 |
| 1,000 | 240 |
| 1,050 | 260 |
| 1,100 | 280 |
| 1,150 | 300 |
| 1,200 | 320 |
| 1,300 | 360 |
| 1,400 | 400 |
| 1,500 | 440 |
| 1,600 | 480 |
| 1,700 | 520 |
| 1,800 | 560 |
| 1,900 | 600 |
| 2,000 | 650 |
| In case of a salary the actual amount of which is not the same with any item in the above table, its provisional salary shall be the one corresponding proportionately to the next bigger amount of salary as shown in the table. | |
| B. Officials of shinnin Rank. | |
| Actual amount of salary (per month) | Provisional amount of salary per month) |
| \ | \ |
| 2,000 | 550 |
| 2,100 | 600 |
| 2,200 | 650 |
| 2,500 | 700 |
| 3,000 | 1,000 |
| In case of a salary, the actual amount of which is not the same with any item in the table, its provisional salary shall be the one corresponding proportionately to the next bigger amount of salary as shown in the table. | |
| 等級 傷病原因
症状等差
|
親任 一級
一級待遇
|
二級 二級待遇
|
三級 三級待遇
|
|||||
| 退職當時の俸給月額千五十圓以上の者 | 退職當時の俸給月額千五十圓未滿の者 | 退職當時の俸給月額八百圓以上の者 | 退職當時の俸給月額八百圓未滿三百九十圓以上の者 | 退職當時の俸給月額三百九十圓未滿の者 | ||||
| 甲號 | 特殊公務 | 圓 | 圓 | 圓 | 圓 | 圓 | 圓 | |
| 特別項 | ||||||||
| 第一項 | 八、四〇〇 | 六、九三〇 | 五、四六〇 | 四、九一四 | 四、五〇五 | 四、〇九五 | ||
| 第二項 | 七、〇〇〇 | 五、五一三 | 四、三八九 | 三、九四八 | 三、六一九 | 三、二九〇 | ||
| 第三項 | 五、六〇〇 | 四、四一〇 | 三、五一一 | 三、一六一 | 二、八九八 | 二、六三二 | ||
| 第四項 | 四、四八〇 | 三、三六〇 | 二、六八五 | 二、四一五 | 二、二一六 | 二、〇一三 | ||
| 第五項 | 三、五〇〇 | 二、六二五 | 二、〇五五 | 一、八四八 | 一、六九四 | 一、五四〇 | ||
| 第六項 | 二、八〇〇 | 二、一〇〇 | 一、六一〇 | 一、四四九 | 一、三三〇 | 一、二〇八 | ||
| 第七項 | 一、八六九 | 一、四〇〇 | 一、〇七五 | 九六六 | 八八六 | 八〇五 | ||
| 乙號 | 普通公務 | 圓 | 圓 | 圓 | 圓 | 圓 | 圓 | |
| 特別項 | ||||||||
| 第一項 | 六、七二〇 | 五、五四四 | 四、三六八 | 三、九三四 | 三、六〇五 | 三、二七六 | ||
| 第二項 | 五、六〇〇 | 四、四一〇 | 三、五一四 | 三、一六一 | 二、八九八 | 二、六三二 | ||
| 第三項 | 四、四八〇 | 三、五二八 | 二、八一一 | 二、五三一 | 二、三二一 | 二、一〇七 | ||
| 第四項 | 三、五八四 | 二、六八八 | 二、一四九 | 一、九三二 | 一、七七五 | 一、六一〇 | ||
| 第五項 | 二、八〇〇 | 二、一〇〇 | 一、六四五 | 一、四八一 | 一、三五八 | 一、二三二 | ||
| 第六項 | 二、一四〇 | 一、六八〇 | 一、二八八 | 一、一六二 | 一、〇六四 | 九六六 | ||
| 第七項 | 一、四九八 | 一、一二〇 | 八六一 | 七七四 | 七一一 | 六四四 | ||
| 特別項は、各號第一項の金額に、その十分の五以内の金額を加へたものとする。 | ||||||||
| Rank Cause of Disability
Class
|
Shinnin Rank 1st Class officials
Persons treated as such
|
2nd Class officials persons treated as such
|
3rd Class officials persons treated as such
|
|||||
| person whose monthly salary is above \1,050 at the time of retirement | person whose monthly salary is below \1,050 the time of retirement | person whose monthly salary is above \800 at the time of retirement | person whose monthly salary is below \800 and above \390 at the time of retirement | person whose monthly salary is below \390 at the time of retirement | ||||
| Section A | Special Public Duties | \ | \ | \ | \ | \ | \ | |
| Special | ||||||||
| 1st | 8,400 | 6,930 | 5,460 | 4,914 | 4,505 | 4,095 | ||
| 2nd | 7,000 | 5,513 | 4,389 | 3,948 | 3,619 | 3,290 | ||
| 3rd | 5,600 | 4,410 | 3,511 | 3,161 | 2.898 | 2,632 | ||
| 4th | 4,480 | 3,360 | 2,685 | 2,415 | 2,216 | 2,013 | ||
| 5th | 3,500 | 2,625 | 2,055 | 1,848 | 1,694 | 1,540 | ||
| 6th | 2,800 | 2,100 | 1,610 | 1,449 | 1,330 | 1,208 | ||
| 7th | 1,869 | 1,400 | 1,075 | 966 | 886 | 805 | ||
| Section B | Ordinary Public Duties | \ | \ | \ | \ | \ | \ | |
| Special | ||||||||
| 1st | 6,720 | 5,544 | 4,368 | 3,934 | 3,605 | 3,276 | ||
| 2nd | 5,600 | 4,410 | 3,514 | 3,161 | 2,898 | 2,632 | ||
| 3rd | 4,480 | 3,528 | 2,811 | 2,531 | 2,321 | 2,107 | ||
| 4th | 3,584 | 2,688 | 2,149 | 1,932 | 1,775 | 1,610 | ||
| 5th | 2,800 | 2,100 | 1,645 | 1,481 | 1,358 | 1,232 | ||
| 6th | 2,240 | 1,680 | 1,288 | 1,162 | 1,064 | 966 | ||
| 7th | 1,498 | 1,120 | 861 | 774 | 711 | 644 | ||
| The amount of special class shall be the total of the amount of 1st class and of the amount corresponding to 50 per cent of the said amount. | ||||||||
| 等級 傷病原因
症状等差
|
三級 三級待遇
|
||||
| 退職當時の俸給月額八百圓以上の者 | 退職當時の俸給月額八百圓未滿三百九十圓以上の者 | 退職當時の俸給月額三百九十圓未滿の者 | |||
| 甲號 | 特殊公務 | 圓 | 圓 | 圓 | |
| 第一款 | 一、二一八 | 一、一一七 | 一、〇一五 | ||
| 第二款 | 九二四 | 八四七 | 七七〇 | ||
| 第三款 | 七五六 | 六九三 | 六三〇 | ||
| 第四款 | 六三〇 | 五七八 | 五二五 | ||
| 乙號 | 普通公務 | 圓 | 圓 | 圓 | |
| 第一款 | 九七七 | 八九六 | 八一二 | ||
| 第二款 | 七四二 | 六七九 | 六一六 | ||
| 第三款 | 六〇六 | 五五七 | 五〇四 | ||
| 第四款 | 五〇四 | 四六二 | 四二〇 | ||
| 一級又は二級の官吏及び同待遇者に給する金額は、退職當時の俸給月額八百圓以上の者に給すべき金額に、その十分の一に相當する金額を加へたものとする。 | |||||
| Rank Cause of Disability
Class
|
Official of 3rd Class Persons treated as such
|
||||
| Person whose monthly salary is above \800 at the time of retirement | Person whose monthly salary is below \800 and above \390 at the time of retirement | Person whose monthly salary is below \390 at the time of retirement | |||
| Section A | Special Public Duties | \ | \ | \ | |
| 1st Class | 1,218 | 1,117 | 1,015 | ||
| 2nd | 924 | 847 | 770 | ||
| 3rd | 756 | 693 | 630 | ||
| 4th | 630 | 758 | 525 | ||
| Section B | Ordinary Public Duties | \ | \ | \ | |
| 1st Class | 977 | 896 | 812 | ||
| 2nd | 742 | 679 | 616 | ||
| 3rd | 606 | 557 | 504 | ||
| 4th | 504 | 462 | 420 | ||
| The amount of money which shall be paid to the officials of 1st or 2nd class or to those persons treated as such shall be the total of the amount which shall be paid to a person whose monthly salary is above \800 at the time of retirement and of the amount corresponding to 10 per cent of the said amount. | |||||
| 等級 | 親任 一級
一級待遇
|
二級 二級待遇
|
三級 三級待遇
|
||||||
| 退職當時の俸給月額千五十圓以上の者 | 退職當時の俸給月額千五十圓未滿八百五十圓以上の者 | 退職當時の俸給月額八百五十圓未滿七百圓以上の者 | 退職當時の俸給月額七百圓未滿の者 | 退職當時の俸給月額八百圓以上の者 | 退職當時の俸給月額八百圓未滿五百八十圓以上の者 | 退職當時の俸給月額五百八十圓未滿三百九十圓以上の者 | 退職當時の俸給月額三百九十圓未滿の者 | ||
| 率 | 割 | 割 | 割 | 割 | 割 | 割 | 割 | 割 | 割 |
| 八四・〇 | 九一・〇 | 九八・〇 | 一〇一・五 | 一〇八・五 | 一一五・五 | 一三六・五 | 一四三・五 | 一五〇・五 | |
| Rank | Shinnin Rank: Officials of 1st Class;
Persons treated as such
|
Officials of 2nd Class; Persons treated as such
|
Officials of 3rd Class; Persons treated as such
|
||||||
| Person whose salary (per month) is above \1,050 at the time of retirement | Person whose salary is below \1,050 and above \850 at the time of retirement | Person whose salary is below \850 and above \700 at the time of retirement | Person whose salary is below \700 at the time of retirement | Person whose salary is above \800 at the time of retirement | Person whose salary is below \800 and above \580 at the time of retirement | Person whose salary is below \580 and above \390 at the time of retirement | Person whose salary is below \380 at the time of retirement | ||
| Percentage | % | % | % | % | % | % | % | % | % |
| 840 | 910 | 980 | 1015 | 1085 | 1155 | 1365 | 1435 | 1505 | |
| 等級 | 親任 一級
一級待遇
|
二級 二級待遇
|
三級 三級待遇
|
||||||
| 退職當時の俸給月額千五十圓以上の者 | 退職當時の俸給月額千五十圓未滿八百五十圓以上の者 | 退職當時の俸給月額八百五十圓未滿七百圓以上の者 | 退職當時の俸給月額七百圓未滿の者 | 退職當時の俸給月額八百圓以上の者 | 退職當時の俸給月額八百圓未滿五百八十圓以上の者 | 退職當時の俸給月額五百八十圓未滿三百九十圓以上の者 | 退職當時の俸給月額三百九十圓未滿の者 | ||
| 率 | 割 | 割 | 割 | 割 | 割 | 割 | 割 | 割 | 割 |
| 六七・二 | 七二・八 | 七八・四 | 八一・二 | 八六・八 | 九二・四 | 一〇九・二 | 一一四・八 | 一二〇・四 | |
| Rank | Shinnin Rank: Officials of 1st Class;
persons treated as such
|
Officials of 2nd Class; Persons treated as such
|
Officials of 3rd Class; Persons treated as such
|
||||||
| Person whose salary (per month) is above \1,050 at the time of retirement | Person whose salary is below \1,050 and above \850 at the time of retirement | Person whose salary is below \850 and above \700 at the time of retirement | Person whose salary is below \700 at the time of retirement | Person whose salary is above \800 at the time of retirement | Person whose salary is below \800 and above \580 at the time of retirement | Person whose salary is below \580 and above \390 at the time of retirement | Person whose salary is below \390 at the time of retirement | ||
| Percentage | % | % | % | % | % | % | % | % | % |
| 672 | 728 | 784 | 812 | 868 | 924 | 1092 | 1148% | 1204% | |
| 等級 | 親任 一級
一級待遇
|
二級 二級待遇
|
三級 三級待遇
|
|||
| 退職當時の俸給月額千五十圓以上の者 | 退職當時の俸給月額千五十圓未滿の者 | 退職當時の俸給月額八百圓以上の者 | 退職當時の俸給月額八百圓未滿三百九十圓以上の者 | 退職當時の俸給月額三百九十圓未滿の者 | ||
| 率 | 割 | 割 | 割 | 割 | 割 | 割 |
| 五〇・四 | 五四・六 | 五八・八 | 五八・八 | 六三・〇 | 六五・一 | |
| Rank | Shinnin Rank Officials of 1st Class;
Persons treated as such
|
Officials of 2nd Class; Persons treated as such
|
Officials of 3rd Class; Persons treated as such
|
|||
| Person whose salary (per month) is above \1,050 at the time of retirement | Person whose salary is below \1,050 at the time of retirement | Person whose salary is above \800 at the time of retirement | Person whose salary is below \800 and above \390 at the time of retirement | Person whose salary is below \390 at the time of retirement | ||
| Percentage | % | % | % | % | % | % |
| 504 | 546 | 588 | 588 | 630 | 651 | |
| 等級 遺族の員數
|
親任 一級
一級待遇
|
二級 二級待遇
|
三級 三級待遇
|
|||
| 退職當時の俸給月額千五十圓以上の者 | 退職當時の俸給月額千五十圓未滿の者 | 退職當時の俸給月額八百圓以上の者 | 退職當時の俸給月額八百圓未滿三百九十圓以上の者 | 退職當時の俸給月額三百九十圓未滿の者 | ||
| 三人 | 割 | 割 | 割 | 割 | 割 | 割 |
| 〇・五 | 一・〇 | 二・〇 | 二・〇 | 二・五 | 二・五 | |
| 遺族の員數が、三人を超える場合の率は、三人の場合の率に、三人を超える一人について、親任、一級の者又は一級待遇の者の遺族に給すべき扶助料では、〇・五割、二級の者又は二級待遇の者で退職當時の俸給月額が千五十圓以上のものの遺族に給すべき扶助料では、〇・七五割、二級の者又は二級待遇の者で退職當時の俸給月額が千五十圓未滿のもの及び三級の者又は三級待遇の者の遺族に給すべき扶助料では、一・〇割を加へた率とする。 | ||||||
| Rank Number of the bereaved family
|
Shinnin Rank: Officials of 1st Class;
Person streated as such
|
Officials of 2nd Class; Persons treated as such
|
Officials of 3rd Class; Persons treated as such
|
|||
| Person whose salary (per month) is above \1,050 at the time of retirement | Person whose salary is below \1,050 at the time of retirement | Person whose salary is above \800 at the time of retirement | Person whose salary is below \800 and above \390 at the time of retirement | Person whose salary is below \390 at the time of retirement | ||
| 3 | % | % | % | % | % | % |
| 5 | 10 | 20 | 20 | 25 | 25 | |
| In case where the number of the bereaved family is more than 3 persons, the percentage to be applied to the increase per person shall be as follows: In the case of an allowance to the bereaved family of a person of Shinnin Rank, or 1st Class or person treated as such, 5 per cent shall be added to the percentage to be applied to the case of three persons as shown in the above table. In the case of an allowance to the bereaved family of a person of 2nd Class or a person treated as such, whose salary is above \1,050 at the time of retirement, 7.5 per cent shall be added to the percentage of three persons. In the case of an allowance to the bereaved family of a person of 2nd Class or a person treated as such, whose salary is below \1,050 at the time of retirement and also in the case of a person of 3rd Class or person treated as such, 10 per cent shall be added to the percentage of three persons. | ||||||