THE INCOME TAX LAW
法令番号: 法律第27号
公布年月日: 昭和22年3月31日
法令の形式: 法律

審議経過

I hereby give My sanction to the Law concerning the Amendments of the Income Tax Law, for which the concurrence of the Imperial Diet has been obtained, and cause the same to be promulgated.
Signed:HIROHITO, Seal of the Emperor
This thirty-first day of the third month of the twenty-second year of Showa (March 31, 1947)
Countersigned: Prime Minister　YOSHIDA Shigeru
Minister of Finance　ISHIBASHI Tanzan
Law No.27
The Income Tax Law Contents
Chapter I General Provisions
Chapter II Taxable Standards and Tax Rates
Chapter III Declaration
Section I Provisional Return
Section II Final Return
Chapter IV Payment
Section I Self Assessment
Section II Withholding
Chapter V Correction and Determination
Chapter VI Investigation, Appeal and Law Suit
Chapter VII Miscellaneous Provisions
Chapter VIII Penalties
THE INCOME TAX LAW
Chapter I. General Provisions
Article 1.　An individual domiciled, or resident for one year or more, within the enforcement area of the present Law shall be liable to pay the income tax in accordance with the present Law.
An individual not coming under the preceding paragraph shall be liable to pay the income tax in accordance with the present Law in case he comes under any of the following numbers:
1.　In case he makes an income from assets or businesses located within the enforcement area of the present Law;
2.　In case he receives, within the enforcement area of the present Law, the payment of interests on public bonds, corporate debentures or deposits (hereinafter inclusive of savings or other credits of similar nature) or dividends of profits of joint operation trusteeship;
3.　In case he receives dividends of profits, interests or surplus from corporations having head offices or main business places within the enforcement area of the present Law;
4.　In case he receives, within the enforcement area of the present Law, salaries, wages, charges annual remunerations, compensations of costs (hereinafter limited to compensations paid on monthly or annual basis), annuities (hereinafter excluding postal annuities), pensions, bonuses or retirement allowances or payments of similar nature.
A corporation shall be liable to pay the income tax in accordance with the present Law only when it comes under any of the following items:
1.　In case it receives, within the enforcement area of the present Law, the payment of interests on public bonds, corporate debentures or deposits, or dividends of profits of joint operation trusteeship;
2.　In case it receives, dividends of profits, interests or surplus from corporations having head offices or main business places within the enforcement area of the present Law.
Article 2.　An individual coming under par.1 of the preceding Article shall pay the income tax on his total income.
An individual coming under par.2 of the preceding Article shall pay the income tax on his income referred to under each item of the said paragraph.
In case an individual used to come under par.1 of the preceding Article has become to come under par.2 of the said Article in the middle of a year, or vice versa, he shall pay the income tax on all his income accrued to him during the period he used to be domiciled, or resident for one year or more, within the enforcement area of the present Law, and on the income referred to under each number of par.2 of the said Article which accrued to him during the period he is not domiciled, or resident for one year or more, within the enforcement area of the present Law.
A corporation shall pay the income tax on the income referred to under each item of par.3, the preceding Article.
Article 3.　The income tax shall not be due on prefectures, cities, towns, villages, and such other public bodies or juridical persons established pursuant to Art.34 of the Civil Code, as may be provided by Ordinance.
Article 4.　Beneficiaries of the profits of trust property shall be deemed to own the trust property for purposes of the taxation of the income tax on the profits from the trust property;provided, this shall not hold good in respect to a joint operation trusteeship the payment of profits therefrom is to be made within the enforcement area of the present Law.
In case beneficiaries are not specified or non-existent in the case of the preceding paragraph the trustors or their heirs shall be deemed the beneficiaries;matters necessary for this case shall be provided for by Ordinance.
Income arising out of trust property held for public interests shall be free from the income tax.
Article 5.　In case the amount of money received due to the amortization of share or the amount of money refunded on the withdrawal of equities due to retirement, secession or decrease in shares, exceeds the costs of acquisition of the shares or equities, the excess shall be deemed the dividends of profits or surplus received from the corporation for purposes of the present Law.
In case shares or equities have been acquired as a result of an inheritance, donation or other causes as may be provided for by Ordinance, the costs of acquisition as paid by decedents, donors or other persons as may be provided for by Ordinance shall be deemed to be the costs of acquisition of the shares or equities by the heirs, donees or other persons as may be provided for by Ordinance for purposes of the preceding paragraph.
The costs of acquisition of shares or equities referred to under the preceding two paragraphs shall mean the paid-in amount of shares or equities (including the excess of the values of issue over the face value, in case shares have been issued at more than face value thereof, or the amount of similar nature) or countervalues for shares or equities in case shares or equities have been received by transfer.
Article 6.　The following incomes shall be free from the income tax:
1.　Allowances to be paid on annual basis pursuant to Art.4, and par.1 and Art.6, par.1 of the Imperial Household Economy Law;
2.　Pensions given to wounded soldiers and pensions and annuities given to bereaved families;
3.　Travelling fees, educational funds and legal sustainance allowances;
4.　Interests on postal savings and interests on such check deposits as may be provided for by Ordinance;
5.　Temporary incomes in the income referred to under Art.9, par.1, item 8 arising out of other causes than consecutive actions aiming at profit makings (excluding incomes referred to under Art.42, par.1);
6.　Incomes arising out of assets or businesses held by non-Japanese, outside the enforcement area of the present Law.
Article 7.　"Joint-operation-trusteeship" within the meaning of the present Law is a monetary trust which has been trusted with trust companies (hereinafter including banks engaged in trust businesses) and which, while being the trust property of numerous trustors who do not act collectively, is put into joint operation.
Article 8.　Co-living family within the meaning of the present Law shall be spouses and kins within third grade kinship, who live on common living expenses.
In case there are two or more persons who are respectively in such relation as is defined under the preceding paragraph with a member of the co-living family, they shall be deemed mutually in such relation as is defined under the preceding paragraph, even there is no such mutual relation.
Dependents referred to under the present Law shall mean members of the same family as of the taxpayers who live together with taxpayers, such as wives, persons below 19 or not less 61 years old, or disabled (excluding persons as provided for by Ordinance).
Judgement of co-living or not shall be made on the basis of the actual circumstances as of Dec.31st every year for purposes of the preceding three paragraphs unless mentioned otherwise in the present Law (in case a kin has died in the middle of a year the circumstances at the time of death shall be the basis for the judgement for the deceased).
The scope of disabled referred to under the preceding par.3 shall be defined by Ordinance
Chapter II. Taxable Standards and Tax Rates
Article 9.　Taxable standards for the income tax shall be the total of the amount of income computed pursuant to each number hereunder (shall hereinafter be called the taxable income):
1.　As to interests on public bonds, corporate debentures and deposits, and profits of a joint operation trusteeship (shall hereinafter be called the income from interests):the total receipts in the year (as to interests on uninscribed public bonds and corporate debentures, the total payment thereof);
2.　As to dividends of profits, interests or surplus received from corporations (shall hereinafter be called the income from dividends):the total receipts in the year (as to dividends on uninscribed shares, the total payment thereof) less the interests on the liabilities necessitated for the acquisition of these shares;
3.　As to dividends of profits or surplus referred to under Art.5 par.1, or dividends of profits or surplus made out of the reserve (meaning the reserve referred to under Art.16 of the Corporation Tax Law or Art.9-2 of the Special Corporation Tax Law), which are used for the payment of shares or equities (shall hereinafter be called the income from quasi-dividends):the total receipts in the year less 50% thereof (as to dividends on uninscribed shares, the total payment thereof), notwithstanding the preceding item;
4.　As to salaries, wages, charges annual remunerations, compensation of actual costs, annuities, pensions, bonuses and other allowances of similar natures (shall hereinafter be called the earned income):the total receipts in the year, less 20% thereof or 6,000 yen whichever is smaller;
5.　As to lump sum pensions, retirement allowances and other allowances of similar nature (shall hereinafter be called the retirement income):the total receipts in the year less 50% thereof;
6.　As to incomes arising out of cutting down or transfer of forests (shall hereinafter be called the forestry income):the gross receipts less necessary expenditures in the year, reduced by 50%;
7.　As to incomes arising out of the transfer of real estates, rights thereon, vessels (including vessels under constructions), rights on or equipments of mining, shares or other assets as may be provided for by Ordinance (excluding incomes referred to under the preceding item and incomes arising out of consecutive actions aiming at profits makings)(shall hereinafter be called the capital gains):the gross receipts in the year less costs for the acquisition, equipment, improvement and transfer of the property, reduced by 50%;
8.　As to other incomes besides those under the preceding items (shall hereinafter be called the income from businesses):the gross receipts less necessary expenditures in the year.
In case the computation of the income from dividends or from businesses has ended in deficit, the deficit shall be deducted from other incomes excepting the forestry incomes or capital gains for purposes of the computation of incomes, and,
in case the computation of the forestry income has ended indeficit, the deficit shall be deducted from the capital gains, and vice versa, for purposes of the computation of incomes.
The provisions of Art.5, par.3 shall apply in respect to the income arising out of the transfer of shares or other assets as are to be provided for by Ordinance, as referred to under par.1, item 7.
Article 10.　The total receipts referred to under items 1-5, par.1, the preceding Article shall be the amount to be received, (hereinafter including values of things or rights, in case the recipient receives other than money) and the gross receipts referred to under items 6-8 of the same paragraph shall be the gross amount to be received.
Necessary expenditures to be deducted from gross receipts by virtue of items 6 and 7, par.1, the preceding Article, shall be the costs for seedlings, silkworm-seeds or fertilizers, forage costs of livestocks, original costs of new stocks, costs of raw materials, repairing costs or rents of lands or houses or of things, taxes and other public expenditures on places, things or businesses, wages of employees, interests on loans necessitated in making incomes and other expenditures necessary for making incomes;provided excluding therefrom costs for daily livings or costs related thereto.
Income tax liabilities shall not be counted in necessary expenditures referred to under Nos.6 and 8, par.1, the preceding Article.
Costs of acquisition of such assets as are referred to under item 7, par.1, the preceding Article shall, be, in case the acquisition has been made before the date of investigation referred to under Art.1 of the Capital Levy Law,105% of the prices of the assets on the date of investigation (or, as to prices of land, houses, leases of the Leased Land Law, superficies or eternal leases, shares or other assets as may be provided for by Ordinance, of the prices figured out in accordance with the provisions of Chapter III of the said Law or associate Ordinances). Costs for equipments or improvements referred to under same item shall, for those assets, be limited to costs for equipments or improvements made after the date of investigation.
Assets acquired due to inheritances, donations or bequests shall be deemed to have been continuously held by heirs, donees or legatees for purposes off item 7, par.1, the preceding Article, or of the preceding paragraph.
Besides those provided for under item 7, par.1, the preceding Article and the preceding two paragraphs, matters necessary for the computation of the capital gains shall be provided by Ordinance.
Article 11.　Even if interests or dividends on public bonds, corporate debentures or uninscribed shares are received by persons others than owners thereof, the owners shall be deemed to be the recipients for purposes of the computation of the incomes from interests, dividends or quasi-dividends;provided in case there are charges in the owners during the period for interests or dividends payment, the last owners shall be deemed the recipients of interests or dividends.
Article 12.　4,800 yen shall be deducted from the income of an individual coming under Art.1, par.1 of par.2, item 1.
In case the income of the individual referred to under the preceding paragraph consists of the earned or retirement income and other types of income the deduction shall firstly be made from the earned or retirement income;if there still remains an amount deductible, this shall be deducted from other types of income.
In case there are two or more members in a family who make incomes and the incomes of these all members are other than earned and retirement incomes, the incomes of all members shall be added together in order to be subject to par.1.
In case two or more members of a co-living family make incomes and only one of which makes the earned or retirement income, the deduction of par.1, shall be firstly given to the earned or retirement income and an amount remaining still deductible, if any, shall be given to other types of income or other members, only secondarily.
In case there are two or more members in a co-living family who make the earned or retirement income, 4,800 yen shall respectively be deducted from each of them (in case the income of any of them is under 4,800 yen, the full amount of his income). If, in this case, the total of deductions is less than 4,800 yen, the deficit shall be deducted from other incomes of other members.
As. to how much and from whom the deduction is to be made, in the case of the preceding three paragraphs, provisions may be provided by Ordinance.
Article 13.　The income tax shall he imposed on the following increments of the income after the deduction of the preceding Article (shall hereinafter be called the taxable income) at the following rates:
under over 10,000 yen　20%
10,000 yen　25%
15,000 yen　30%
20,000 yen　35%
30,600 yen　40%
40,000 yen　45%
50,000 yen　50%
70,000 yen　55%
100,000 yen　60%
200,000 yen　65%
500,000 yen　70%
1,000,000 yen　75%
The taxable income of each member of a coliving family shall be added together for purposes of the application of the above rates. Tax liabilities for each of them shall be figured out in proportion of the respective taxable income.
Article 14.　For an individual coming under Art.1, par.1,240 yen shall be credited against the tax liabilities computed pursuant to the preceding Article for each dependent.
In case there are two or more members in a co-living family who make incomes, apply the preceding Article to these persons for purposes of the tax computation, total together the tax thus computed and apply the preceding paragraph to the total.
As to how much and from whom the deduction is to be made in the case of the preceding paragraph, provisions may be provided by Ordinance.
Article 15.　The income tax liabilities on the income not exceeding 50,000 yen earned by a person coming under Art.1, par.1 or par.2, item 1 (in case of a co-living family, on the total of its income not exceeding 50,000 yen) shall be figured out by the annexed table 1 according to the amount of the income and the number of dependents, if any, notwithstanding the preceding three Articles (in respect to a person coming under Art.1, par.2, item 1 and a person as may be provided by Ordinance), the income tax shall be figured out by the "0" exemption column of the same table concerning a person who has no dependent according to the amount of the income.
Article 16.　The income tax liabilities on an individual who need not file the final return of Art.26, par.2, by virtue of par.1 of the said Article, shall be figured out by totaling of the tax liabilities to be held pursuant to Art.37, par.1, Art.38, par.1, Art.40 or 42, notwithstanding Arts.12 to 14 or the income tax liabilities provided by the preceding Article.
Article 17.　The income tax on incomes from interests, dividends or quasi-dividends received within the enforcement area of the present Law by an individual who comes under Art.1, par.2 shall be computed, notwithstanding the provisions of Art.9, par.1, items 1-3 or of Art.13, by applying 30% to the amount to be received, after separating the incomes from other types of income (or, to the amount received, in respect to interests on uninscribed public bonds or corporate debentures or dividends on uninscribed shares or to the excess of the amount to be received or refunded over the amount of paid up shares or contributions, if any, in respect to dividends of profits or surplus referred to under Art.5, par.1).
The income tax on earned or retirement incomes received by an individual coming under Art.1, par.2, within the enforcement area of the present Law, shall, notwithstanding the provisions of Art.9, par.1, items 4 and 5 or of Art.13, be computed by applying 25% to the amount to be received after separating the incomes from other types of income (or, to the amount to be received less 50% thereof in respect to the retirement income).
Article 18.　The income tax on the income from dividends, interests or quasi-dividends, received within the enforcement area of the present Law by a corporation having the head office or main business place within the enforcement area of the present Law, shall be withheld from the income to be received (or, in respect to interests on uninscribed public bonds and corporate debentures and to dividends on uninscribed shares, the amount received or in respect to dividends of profits or surpluses referred to under Art.5, par.1, the excess of the amount to be received or refunded over the amount of paid up shares or contributions if any), at the rate of 20%, notwithstanding Art.9, par.1, items 1-3 and Art.13.
The income tax on the income from dividends, interests or quasi-dividends, received within the enforcement area of the present Law by a corporation which does not have the head office or main business place within the enforcement area of the present Law shall be withheld from the income to be received (or, in respect to interests on uninscribed public bonds and corporate debentures and to dividends on uninscribed shares, the amount received or in respect to dividends of profits or surpluses referred to under Art.5. par.1, the excess of the amount to be received or refunded over amount of paid up shares or contributions, if any), at the rate of 30%, notwithstanding Art.9, par.1, items 1-3 and Art.13.
Article 19.　The income tax liabilities paid by a trust company relating to trust property kept under a joint-operation-trust, shall, as prescribed by Ordinance, be credited against the income tax due on the profits of the joint-operation-trust.
The income tax paid relating to trust property kept under a joint-operation-trust shall be added to the profits of the trust on computing the profits of the trust, for purposes of the preceding paragraph.
Article 20.　An individual engaged in the manufacture, digging or collection of staple materials as may be prescribed by Ordinance, shall, as provided for by Ordinances, have his income tax on the income arising out of said business exempted, for the open year and three succeeding years.
In case the individual engaged in the manufacture, digging or collection of staple materials, as referred to under the preceding paragraph, has expanded equipments for that purpose, he shall, as prescribed by Ordinance, have his income tax on the income arising out of the equipments for that purpose exempted, for the year of the expansion and three succeeding years.
Chapter III. Declaration
Section I. Provisional Return
Article 21.　An individual coming under Art.1, par.1 or par.2, item 1, shall, as prescribed by Ordinance, file a return with the Government between 1st-30th April every year stating therein matters shown hereunder and other necessary matters, in case he estimates, on 1st April of the year, his income in the year will exceed 4,800 yen (this return shall hereinafter be called an April provisional return):
1.　Estimates of the income for the year and the income tax thereon computed pursuant to Arts.12-14 (in respect to a taxpayer whose income is estimated to be not more than 50,000 yen, the tax computed pursuant to Art.15);
2.　Estimates of the income tax for the year to be withheld pursuant to Art.37, par.1, Art.38, par.1, Art.40 or Art.42, and of the income used as the basis for the computation of the tax;
3.　The difference between the estimated tax of No.1 above, and the estimated tax of item 2 above;
4.　Number of dependents.
If, in the case of the preceding paragraph, the taxpayer estimates the total of his receipts of incomes from allowances and retirement (in respect to the income from retirement, the receipts less 50% thereof) will not exceed 60,000 yen and the total of other incomes will not exceed 1,000 yen, in the year, he need not file the return of the said paragraph (this return shall hereinafter be called a provisional return).
Estimates of the income and the income tax thereon and the number of dependents to be filed in the April provisional return shall be judged as of April 1st every year.
The estimate of the income of each member of a co-living family shall be added together for purposes of par.1 or 2.
Members of a co-living family, on filing an April provisional return pursuant to the preceding paragraph, shall separate matters referred to under par.1 for each member, and file the return under joint signatures;provided this provision does not prevent each of them from filing only on behalf of himself, if he attaches thereto names of other members.
Judgement of co-living or not shall be made as of April 1st (in respect to a member of the family who died before or on March 31st after January 1st of the year, as of the time of his death) for purposes of the preceding two paragraphs.
Article 22.　In case an individual coming under Art.1, par.1 or par.2, item 1 has become to be under each of the following numbers between April 2 and October 1 every year, he shall, as prescribed by Ordinance, file a return with the Government by the date prescribed under each number concerned, stating therein matters prescribed under each number of par.1 of the preceding Article and other necessary matters (the return to be filed pursuant to item 1 below shall be called a July provisional return and the same to item 2 an October provisional return):
1.　In the event that the estimate of his income in the year has newly proved to exceed 4,800 yen, as of July 1st....1st-31st, July of the year;
2.　In the event that the estimate of his income in the year has newly proved to exceed 4,800 yen, as of Oct.1st....1st-31st, Oct. of the year.
The provisions of pars.2-6 of the preceding Article shall apply to cases where returns of the preceding paragraph are to be revised;in this case, "April 1st" referred to under pars.3 and 6 of the preceding Article shall read, for purposes of item 1 of the preceding paragraph, as "July 1st" and, for purposes of item 2 of said paragraph as "October 1st," and "March 31st" referred to under pars.3 and 6 of the preceding Article shall read, for purposes of item 1 of the preceding paragraph, as "July 1st" and, for purposes of item 2 of the said paragraph as "October 1st," and "March 31st" referred to under par.6 of the preceding Article shall read, for purposes of item 1 of the preceding paragraph, as "September 1st" and, for purposes of item 2 of the said paragraph as "September 30th."
Article 23.　In case an increase or decrease is seen, as of July 1st, in the estimated income or income tax declared in the April provisional return, the taxpayer shall, between 1st and 31st of July, file, as prescribed by Ordinance, another return stating therein changes in the matters referred to under each item of par.1, Art.21 and other necessary matters, with the Government (this return shall hereinafter be called a July revised provisional return).
An individual coming any of the following items shall file with the Government a revised provisional return stating therein matters referred to under each item of par.1, Art.21 between 1st and 31st of October (this return shall hereinafter be called an October revised provisional return):
1.　An individual who has filed an April provisional return or a July provisional return and who anticipates, as of Oct.1st an increase or decrease in the estimated income or income tax declared in said provisional returns;
2.　An individual who has filed a July revised provisional return and who anticipates, as of Oct.1st, an increase or decrease in the estimated income or income tax declared in said provisional returns.
The provisions of the preceding two paragraphs shall apply in respect to cases where an increase or decrease is seen in the income or income tax notified as a result of a tentative correction or determination made pursuant to Art.44, pars.1-3, or in the amount referred to under Art.21, par.1, item 3 (this amount shall hereinafter be called the provisionally declared tax).
The provisions of Art.21, pars.3-6 shall apply in respect to the case where the return referred to under par.1 or 2 (including same paragraphs as applied under the preceding paragraph) is to be filed;in this case, "April 1st referred to under Art.21, pars.3 and 6 shall read, for purposes of par.1, as" July 1st "and, for purposes of par.2 as" October 1st, "and" March 31st "referred to under Art.21, par.6 shall read, for purposes of par.1 as" June 30th "and for purposes of par.2 as" September 30th."
Article 24.　In case of difficulties in communications or transportations or of other unavoidable circumstances, the Government, as prescribed by Ordinance, put off the filing date of returns referred to under the preceding three Articles.
Article 25.　In case a provisional return for April, July or October fails to make references to dependents prescribed under Art.21, par.1, item 4, the provision of Art.14 concerning credits shall not apply so far as the computation of the estimate of the income tax referred to under item 1 of the said paragraph is concerned;provided, exceptional provisions may be provided for by Ordinance.
Section II. Final Return
Article 26.　An individual coming under Art.1, par.1 or par.2, item 1, shall, in case his income in the year exceed 4,800 yen, file, by Jan.31st of the following year, a return with the Government stating therein matters referred to hereunder and other necessary matters, as prescribed by Ordinance (this return shall hereinafter be called a final return):
1.　The amount of the income, and income tax thereon, for the year, computed pursuant to Arts.12-14 (or in respect to a taxpayer whose income is not over 50,000 yen, the tax computed pursuant to Art.15);
2.　The basis for the computation of the income and income tax referred to under the preceding item 1;
3.　The location of assets or businesses from which the income has arisen or of the place where the income has accrued;
4.　Names, dates of birth, relations with the return maker and types of disability, of dependents;
5.　The amount of the income tax withheld or to be withheld from the income pursuant to Art.37, par.1, Art.38, par.1, Art.40 or 42;
6.　The amount of he income tax provisionally declared and paid or to be paid pursuant to Art.30 Art.31, Art.33, or Art.45 (excluding the amount as may be provided for by Ordinance);
7.　The excess or deficit in case the total of the income tax referred to under the preceding two items is at variance with the same under item 1.
No final return need be filed, in the case of the preceding paragraph, in case the total of the receipts from earned or retirement incomes (as regards the retirement income the receipts less 50% thereof) does not exceed 30,000 yen while the total of other incomes does not exceed 500 yen, or other cases as may be provided for by Ordinance.
An individual whose income tax was withheld pursuant to Art.38, par.1, shall attach to the final return the withholding certificate to be given in accordance with Art.62.
In case an individual liable to file a final return has died without filing the return, the heir or other persons shall, as provided for by Ordinance, file the return.
The provisions of Art.21, pars.4 and 5 and Art.24 shall apply to the filing of final returns.
Article 27.　In case an individual who filed a final return has found, later on, the excess or deficit referred to under par.1, item 7 of the preceding Article, as overestimated or underestimated in the filed return, he shall, as prescribed by Ordinance, immediately file another return with the Government stating therein changes in the matters referred to under each number of the said paragraph and other necessary matters (this return shall hereinafter be called a revised final return).
In case an individual who filed a final return has found later on, the excess or deficit referred to under par.1, item 7 of the preceding Article as underestimated or overestimated, he may apply, within a month after the filing of the final return, to the Government for the correction of the income and income tax referred to under item 1 of the said paragraph or of the excess or deficit referred to under item 7 of the said paragraph.
In case the Government has judged the request of the preceding paragraph invalid, it shall so notice to the applicant.
The Government will not defer the collection of the tax even if the application of par.2 has been made;provided, the collection of the tax or a part thereof may be deferred in case there are good reasons.
The provisions of par.4 of the preceding Article shall apply in respect to the case where a person liable to file a revised final return or a person who is qualified to apply for the correction of par.2, has died without filing the return or the application.
Article 28.　The credit of Art.14 shall not be given, for Purposes of the computation of the income tax referred to under Art.26, par.1, item 4, in case a final return fails to state matters referred to under item 4 of the said paragraph which are relative to deductions, excepting cases as may be provided for by Ordinance.
Article 29.　In case the income of a person who died in the middle of a year, which accrued to him between Jan.1st of the year and the time of death (if members of the family co-living with him at the time of his death have their incomes, the total of their estimated incomes and the same of the deceased) exceeds 4,800 yen, the heir or other persons shall file a return with the Government stating therein necessary matters, in the similar manner as is prescribed under Art.26, par.1.
In case an indivisual coming under Art.1, par.1 or par.2, item 1, is going to be not domiciled or resident within the enforcement area of the present Law, without reporting of a tax payment agent to be elected pursuant to Art.66 to the Government, he shall make a return stating therein necessary matters as of the date on which he discontinues to be domiciled or resident within the enforcement area of the present Law in the similar manner as is prescribed under Art.26, par.1 and file the same with the Government by said date, as prescribed by Ordinance.
In the case of the preceding two paragraphs, necessary matters for the application of Art.14 which is relative to credit and other necessary matters may be provided for by Ordinance.
Chapter IV. The Payment
Section I. Self-Assessment
Article 30.　An individual who has filed an April provisional return shall divide the provisionally declared tax in quarter and pay each instalment in the following quarter periods:
1st quarter period:
1st-30th, April of the year
2nd quarter period:
1st-31st, July of the year
3rd quarter period:
1st-31st, October of the year
4th quarter period:
1st-31st, January of the ensueing year
An individual who has filed a July provisional return shall divide his provisionally declared tax into three equal parts, or, if he has filed an October provisional return divide his provisionally declared tax into two equal parts, and pay the tax in installment on 2nd-4th quarter periods or third and fourth quarter periods, respectively.
Article 31.　The provisionally declared tax to be paid by an individual who filed a July or October revised provisional return shall be those enumerated hereunder:
1.　The provisionally declared tax to be paid by an individual who filed a July revised provisional return in 2nd-4th quarter periods:the amount of the declared tax to be paid in said periods pursuant to par.1 of the preceding Article plus or less 1/3 of the difference between the tax declared in the April provisional return and the same declared in the July revised provisional return;
2.　The tax to be paid by an indivisual who filed an October revised provisional return pursuant to Art.23, par.2, item 1, in 3rd and 4th quarters periods:the amount of the declared tax to be paid in said quarter periods pursuant to the preceding Article, plus or less 1/2 of the difference between the tax declared in the April or July provisional return and the same declared in the October revised provisional return;
3.　The income tax to be paid by an individual who filed an October revised provisional return pursuant to Art.23, par.2, item 2, in 3rd and 4th quarters periods:the amount of the tax to be paid pursuant to item 1 above in said quarter periods plus or less 1/2 of the difference between the tax declared in the July revised provisional return filed previously and the same declared in the October revised provisional return filed later on.
Article 32.　A person who has filed the final return shall, in case he had provisionally declared his tax of had his tax determined, shall, instead of the 4th quarter instalment, pay his 4th quarter instalment plus or less the amount provided for under Art.26, par.1, item 7 in the 4th quarter period, or in case he is other person than mentioned above, pay the amount provided for under the same item as the income tax in the 4th quarter.
For purposes of the application of the preceding paragraph to the case referred to under Art.26, par.4, the return filed by, or the determination made on, the decedent shall be deemed to have been filed, by, or made on, the hair;in this case, "in the 4th quarter" referred to in said paragraph shall read by "the time-limit provided for by Ordinance."
A person who has filed a revised final return shall pay the increment of the tax arising therefrom on the next day of the filing date.
Article 33.　In respect to the income tax to be paid by a taxpayer, the main part of whose income is consisted of agricultural income accrueing to him after or on October 1st, special provisions may be provided for by Ordinance for the payment date of the tax and other matters.
In case the filing date of returns has been put off by virtue of Art.24 (including the same Article as applied under Art.26, par.5), the payment date of an amount in the income tax which may be provided for by Ordinance shall be deemed to have been put off by the same date.
In case a person has filed the return concerned after the filing date of April provisional return, July provisional return, October provisional return, July revised provisional return, October revised provisional return, final return, or of the return as prescribed in Art.29, par.1 or par.2, he shall pay, his tax on the day on which said return is filed.
Article 34.　A person who has filed the return pursuant to Art.29, par.1, shall be liable, as prescribed by Ordinance, to pay the tax on behalf of the decedent, if there is a remainder to be paid.
A person who has filed the return pursuant to Art.29, par.2, shall, as prescribed by Ordinance, be liable to pay the remainder of the income tax, if any, by the date he discontinues to be domiciled or resident within the enforcement area of the present Law.
Article 35.　In case a taxpayer has failed to pay his income tax referred to under the preceding five Articles by the time-limits, the Government shall urge the payment in conformity with Art.9 of the National Tax Collection Law.
Even if the coercive collection is to be conducted pursuant to Chapter III of the National Tax Collection Law on the income tax to be paid in 1st-3rd quarter periods, the public auction prescribed under Art, 24 of the said Law shall not be conducted by the filing date of the final return.
Article 36.　If, in the case where a July revised provisional return or an October revised provisional return has been filed, there found an overpayment in the tax already paid, the excess or a part thereof shall, as prescribed by Ordinance, be credited against the income tax to be paid later.
Section II. Withholding
Article 37.　A person who pays incomes from interests, dividends or quasi-dividends to a person coming under Art.2, par.1, within the enforcement area of the present Law, shall, on paying them, withhold the income tax at 20% from the amount to be paid (in respect of dividends of profits or surpluses referred to under Art.5, par.1, from the amount of the excess of the amount to be paid or refunded over the amount of paid up shares or contributions, if any), and transmit the same to the Government by 10th day of the following months.
In case the amount of the income tax withheld, in accordance with the provisions of the preceding paragraph, from an individual referred to under Art.1, par.1, exceeds the amount of the income tax computed pursuant to the provisions of Arts.12-14, with regard to the amount of the income of the year (in respect to a person who is to be favoured of the application of the provisions of Art.15, the amount of the income tax computed in accordance with the said Article), the amount of the income tax which he, has to pay in the year, shall be, as prescribed by Ordinance, the amount collected pursuant to the provisions of the preceding paragraph, notwithstanding the provisions of Arts.12-15.
Article 38.　A person who pays earned incomes or retirement incomes to an individual coming under Art.1, par.1, within the enforcement area of the present Law (excluding persons as may be provided for by Ordinance) shall withhold the following income tax on paying these pays, and transmit the same to the Government by 10th day of the following month as are shown hereunder:
1.　In case pays given by a person through whom the return referred to under Art.39 has been filed, are paid on the monthly, semi-monthly, every ten days, weekly or daily basis:the tax indicated in the Column A of the monthly, semi-monthly, every ten days, weekly or daily tax computation table of the Annexed Table II, according to the amount of pays and the reported number of dependents;
2.　In case pays given by a person through whom the return referred to under Art.39 has been filed, are paid on the basis if every two, three or more months or weeks, the tax indicated in the Column A of the monthly or weekly tax computation table of the Annexed Table II times the numbers of months or weeks involved, according to the monthly or weekly pay and the reported number of dependents;
3.　In case pays given by a person through whom the return referred to under Art.39 has been filed are paid on the basis other than referred to under the preceding two items:the tax indicated in the Column A of the daily tax computation table of the Annexed Table II, times the number of days involved, according to the daily pay and the number of reported dependents;
4.　In case pays given to an individual who failed to file the return referred to under Art.39 or pays given by more than a person through whom the return has not been filed:the tax indicated in each Column B of the Annexed Table III, in accordance with the preceding three items:(in case the pays are given on the basis of every two, three or more months or weeks, the monthly or weekly tax indicated in each Column B of the Annexed Table II times the number of months or weeks concerned, and, in respect to pays given on the basis other than referred to under item 1 or 2 above, the daily tax indicated in each Column B times the number of days involved);
5.　As to bonuses or allowances of similar nature:the tax indicated in the Annexed Table III, according to the amount of pays and the term of time elapsed since the previous payment;
6.　As to retirement incomes:the tax indicated in the Annexed Table IV according to the amount of pays.
The definition of the monthly, weekly and daily pays as referred to under items 2-4 of the preceding paragraph, special rules for the reported number of dependents and other matters necessary for the application of the said paragraph shall be provided for by Ordinance.
Article 39.　An individual who is to receive the earned income within the enforcement area of the present Law shall, as prescribed by Ordinance, file a return with the Government through the payer of the earned income (or, in case there are more than one payer, the payer of main pay) by the day before the first pay day of the year (or, in case the first pay is given in the middle of the year, the day before the first pay day) stating therein the name of the payer, names of dependents and other necessary matters.
In case there take place, changes in the dependents of an individual who has filed the return of the preceding paragraph, he shall, as prescribed by Ordinance, file a return with the Government through the payer the date before the pay date of the month next to the month on which the change have taken place, stating therein the changes and other necessary matters.
When the payer has received the return referred to under the preceding two paragraphs, the return shall be deemed to have been filed with the Government in accordance with the preceding two paragraphs.
Article 40.　A person who pays allowances to a person coming under Art.1, par.1, within the enforcement area of the present Law, shall, in case the total of these allowances computed pursuant to Art.9, par.1, item 4 does not exceed 50,000 yen, and the tax withheld therefrom pursuant to Art.38 is over or under the tax referred to under Art.15, credit the excess on withholding a tax from the last pay of the year or on withholding a tax from the pay of the ensueing year (or, in case there is no tax to be credited against, shall refund the excess), or collect the amount in deficit by withholding from the last pay of the year or the pay of the ensueing year and transmit the tax thus withheld to the Government by 10th day of the ensueing month.
Article 41.　A person who pays such incomes as are referred to under Art.17 or 18, shall withheld the tax referred to under the said Articles and transmit the tax thus withheld to the Government by 10th day of the following month.
Article 42.　A person who pays within the enforcement area of the present Law remunerations for writings, cuts, compositions, recordings, broadcastings or royalties for copy rights or fees for lectures or remunerations or fees similar natures, shall, on paying these pays, withheld the income tax from these pays at the rate of 15%, and transmit the tax thus withheld to the Government by 10th day of the following month.
A person who makes the payment of remunerations or changes to canvassers, billcollectors or similar laborers, shall, on paying these pays, withhold the income tax from these pays at the rate of 10% and transmit the tax thus withheld to the Government by 10th day of the following month.
Article 43.　In case a payer who is liable to withhold the income tax pursuant to Art.37, par.1 or Art.38, par.1 or 3 has failed to withhold, or to transmit the income tax, the Government shall collect the equivalent tax from the payer, pursuant to the National Tax Collection Law.
In case a corporation in liquidation has distributed its assets without transmitting the tax to be withheld pursuant to the preceding paragraph, the liquidators shall jointly be liable to pay the tax.
Chapter V. Correction and Determination
Article 44.　In case the income or income tax declared or revised in the provisional return of April, July or October or in the revised provisional return for July or October differs from those investigated by the Government, the Government, on the basis of its investigation, may correct the provisionally declared income or income tax.
In case an individual liable to file a provisional return of April, July or October, failed to file the return, the Government, may, on the basis o its investigation, determine the provisional income and income tax.
In case a fact referred to under Art.23, par.1 or 2 is deemed to exist in connection with the income or income tax corrected or determined pursuant to the preceding two paragraphs, the Government may, in the same manner as is prescribed under par.1, above, correct or determine the income or income tax.
In case the Government has made a correction or determination of the income or income tax pursuant to the preceding three paragraphs, the Government shall notify the same to the taxpayer.
In case an individual not domiciled or resident within the enforcement area of the present Law, has failed to report of the tax payment agent referred to unde Art.66, the notification of the preceding paragraph may be made in the form of a public notice;in this case the notification shall be deemed to have been received in case 7 days have elapsed since the date of the public notice.
Article 45.　In case a correction has been made pursuant to par.1 or 3 of the preceding Article, the difference between the tax corrected and the tax before correction shall be paid to the Government in addition to the tax before correction in accordance with each number hereunder:
1.　In case a correction has been made on the provisional tax declared in the provisional return of April, July or October, the deficit proved by the correction shall be added to the provisional declared tax to be paid in installment in each quarter period referred to under Art.30, par.1 or 2;
2.　In case a correction has been made on the provisional tax declared in the revised provisional return of July or October, the deficit proved by the correction shall be added to the self-assessed tax to be paid in installment in each quarter period referred to under each number of Art.31.
In case a determination has been made pursuant to par.2 of the preceding Article, the deficit proved by the determination shall be paid to the Government in accordance with the quarter period and installment prescribed under Art.30, par.1 or 2.
In respect to the tax the payment date of which elapses within ten days after the correction or determination thereon as referred to under the preceding two paragraphs is noticed, the payment thereof shall be made within a month after the notification of the correction or determination is received.
The provisions of Art.35 shall apply in respect to the payment of the deficit arising out of the correction or determination to be made pursuant to the preceding three paragraphs.
Article 46.　In case the income or income tax or the amount referred to under Art.26, par.1, item 7 as declared in the final or revised final return differs from these investigated by the Government, the Government shall, on its own investigation, correct the income or income tax or the amount referred to under same number.
In case an individual deemed liable to file a final return has failed to file the return, the Government shall, on the basis of its own investigation, determine the income or income tax or the amount referred to under Art.26, par.1, items 5-7.
The provisions of the preceding three paragraphs shall apply to the case where the return referred to under Art.29, par.1 or 2 has or has not been filed.
In case the Government has found an omission in the income or income tax or in the amount referred to under Art.26, par.1, item 7, (in re the amount referred to under item 7 of the said paragraph which is the excess, in case the overestimation of the amount has been found,), the Government may recorrect the income, income tax or the amount referred to under item 7 of the said paragraph, on the basis of its own investigation.
The Government, when the correction or determination has been made pursuant to the preceding four paragraphs, shall notify the same to the taxpayer.
The provisions of Art.44, par.5 shall apply in respect to the case of the preceding paragraph.
Article 47.　In case the correction or determination has been made pursuant to pars.1-4 of the preceding Article, the Government shall collect the tax in deficit (hereinafter meaning the tax recovered by correction or determination) appointing the date one month after the notification of par.4 of the preceding Article has been issued as the time-limit.
Chapter VI. Reinvestigation, Petiton and Lawsuit
Article 48.　In case a taxpayer who has been notified in accordance with Art.44, par.4 of the Government decision on the estimated income or income tax has an objection to the decision, he may request a reinvestigation to the Government stating reasons of his dissatisfaction, not later than a month since the notification is received.
The provisions of Art.27 par.4, shall apply in respect to the case where the request of the preceding paragraph has been filed.
Article 49.　In case a taxpayer who has received the notification of the correction or determination referred to under Art.46, par.5, has an objection to the estimated income, income tax, or the amount referred to under Art.26, par.1, items 5-7, as notified by the Government, he may request a reinvestigation to the Government stating reasons for his dissatisfaction, not later than one month since the notification is received.
The provisions of the preceding paragraph shall apply in respect to the case where a taxpayer has an objection to the Government notification made pursuant to Art.27, par.3.
The provisions of Art.27, par.4 shall apply in respect to the case where the request referred to in par.1 (including the case as applied by virtue of the preceding paragraph) has been made.
Article 50.　In case the request referred to under Art.48, par.1 or par.1 of the preceding Article (including same paragraph as applied under par.2 of the same Article) has been filed, the Government shall settle the request and notify the settlement to the taxpayer.
Matters necessary for the procedures of the settlement of the preceding paragraph shall be provided for by Cabinet Order.
Article 51.　A person who has an objection to the settlement of par.1 of the preceding Article may make a petition or appeal to the Court.
A petition or lawsuit to be filed against the correction or determination made by the Government pursuant to Art.44, pars.1-3 or Art.46, pars.1-4 or the penalty tax as referred to under Art.57, par.1, may be filed only after the reinvestigation and determination thereon is made by the Government.
Chapter VII. Miscellaneous Provisions
Article 52.　In case a taxpayer is deemed to have badly lost his ability to pay because of calamities or other reasons and therefore scarcely able to pay the tax, the Government may, as prescribed by Ordinance, abate or exempt his income tax.
The Government may defer the collection of the tax pending the final determination on the abatement or exemption of the preceding paragraph.
Article 53.　A person, if he so dires, may request to the Government the inspection of returns filed by taxpayers or documents of the correction or determination as prescribed by Ordinance.
Article 54.　In case an information given to the Government of the fact that a person deemed liable to pay the tax failed to file the final return, the revised final return, or of the suspicion of an omission in the income or income tax or in the amount referred to under Art.26, par.1, item 7, (in case the amount is the excess, the overestimation of the excess), has led the Government to the determination or correction of the income, income tax or of the amount, the Government may, as prescribed by Ordinance, give the informer an amount not exceeding 10% of the tax recovered by the determination or correction as a reward;provided, the maximum of the reward shall not exceed 100,000 yen.
The provisions of the preceding paragraph shall not apply in case the informer happens to be a Government official or a person receiving similar treatment;the same shall hold good in case the information has originated from the knowledge acquired by a Government official or a person receiving similar treatment or from the knowledge acquired by an official of public bodies (excluding Government officials or persons receiving similar treatment) on business, or from the fact collected by illegal behaviors.
Article 55.　In case a taxpayer is to pay the tax arising out of the revision prescribed under Art.27, par.1, the revisions of Art.33, par.3 or of the correction of Art.44, par.1 or 3, or of the determination of Art.44, par.3, he shall, as prescribed by Ordinance, pay a penalty tax in addition to the tax concerned, which is computed, according to the term of time prescribed by the Ordinance, by multiplying the tax in delinquency at the rate of 3 sen per 100 yen per diem.
The provisions of the preceding paragraph shall apply in respect to cases where the Government collects the tax in deficit pursuant to Art.47.
Art.35 shall apply in the case of par.1.
Article 56.　Excepting cases where there were good reasons for the failure to withhold tax pursuant to Art.37, par.1, Art.38, par.1, or Arts.40-42 or for the failure to transmit the withheld tax to the Government, the Government shall, as prescribed by Ordinance, collect, according to the term of time prescribed by Ordinance, a penalty tax computed by multiplying the amount in delinquency at the rate of 3 sen per 100 yen per diem, in addition to the amount in delinquency, on collecting the amount from the payers.
Article 57.　In the case where a final or revised final return has been filed after the filing date for the final return or the tax in deficit is to be collected pursuant to Art.47 and that the effect comes under one of items below, the Government, under the circumstances stated hereunder, shall, excepting cases where there were good reasons for the failures, collect, as prescribed by Ordinance, a penalty tax, which is to be computed by applying 5% for each item month elapsed, to the amount referred to under Art.26, par.1, item 7 in respect to case of item 1 below, or to the increment of tax arising out of the revised final return in respect to the case of item 2 below or to the tax in deficit in respect to the case of item, 3 below, according to the term of time prescribed by Ordinance;provided, this amount shall not exceed 50% of the tax concerned:
1.　In the event that the final return has been filed after the filing date:the fact that the filing of the final return delayed for the filing date;
2.　In the event that the revised final return has been filed:the fact that there was an omission in the final or revised final return previously filed;
3.　In the event that the tax in deficit is to be corrected pursuant to Art.47:the fact that the tax declared or revised by the taxpayer differs from the same investigated by the Government.
In case the Government has determined the amount of tax in deficit to be collected pursuant to the preceding paragraph, it shall notify the same to the taxpayer.
The Provision of Art.44, par.5 shall apply in respect to the case referred to in the preceding paragraph.
Article 58.　A person who has floated public bonds or corporate debentures, the interests of which is to be paid within the enforcement area of the present Law (in case these bonds or debentures have been underwritten by contract, the underwriter) shall, as prescribed by Ordinance, file with the Government a statement of the minutes of these bonds or debentures.
Article 59.　A person who receives interests or dividends on uninscribed public bonds, corporate debentures or shares within the enforcement area of the present Law, shall, as prescribed by Ordinance, inform the payer of interests or dividends of his name or title, domicile and other necessary matters.
The payer of interests or dividends shall not make payment unless being informed of the matters of the preceding paragraph.
Article 60.　A person who pays salaries, wages, annual remunerations, compensation of costs, annuities, pensions, bonuses, or pays, remunerations or fees or similar nature shall, as may be provided for by Ordinance, report names of recipients classified for each type of positions and other necessary matters to the Governments as prescribed by Ordinance.
Article 61.　Following persons shall, as prescribed by Ordinance, file with the Government a statement on payment:
1.　A person who pays interests on public bonds, corporate debentures or deposits or profits of a joint-operation-trust;
2.　A juridical person who distributes dividends of profits or interests or distributes surplus;
3.　A payer of remunerations or fees referred to under Art.42.
A trustee of a strut other than joint-operation-trusteeship shall, as prescribed by Ordinance, file with the Government statement for each trusteeship.
Article 62.　A payer of allowances referred to under Art.38, par.1, shall make a withholding certificate in duplicate stating therein matters shown hereunder and other necessary matters and submit a copy with the Government and, deliver the other copy to the recipient of the pay by Jan.25th of the ensueing year (or in case a retirement of an employee takes place in the middle of a year, within a month after the retirement):
1.　The total of Salaries, Wages and other allowances and the total retirement allowances paid in the year;
2.　The tax withheld pursuant to Art.38, par.1 and Art.40 from the allowances of item 1 above;
3.　The number of dependents declared in accordance with Art.39.
The withholding certificate need not be submitted or delivered in case the Government so approved.
Article 63.　Taxation officials when necessary for the investigation or collection of the income tax may examine the persons enumerated hereunder or inspect books, papers or other things relating to the business thereof:
1.　Persons liable or deemed liable to pay the tax;
2.　Persons liable to submit or file statements on payment, statements on trust or withholding certificates in accordance with the preceding two Articles;
3.　Persons who are deemed to have or to have had money or things due to or due from persons liable or deemed liable to pay the tax.
Article 64.　Taxation officials may, when necessary for the investigation of the income tax, examine organizations of persons engaged in such businesses as may be provided for by Ordinance, for the matters relating to incomes of members thereof.
Organizations of the preceding paragraph, shall, when examined pursuant to the preceding paragraph, submit a statement as prescribed by Ordinance.
Article 65.　The place of payment of the income tax shall be the domicile df a taxpayer (or, in case there is no domicile within the enforcement area of the present Law, the residence thereof);provided, a taxpayer may pay his tax in his residence after so applied to the Government.
A taxpayer who does not have domicile and residence within the enforcement area of the present Law shall determine and report to the Government the place of payment;the Government shall appoint the place of payment in case of no report.
Article 66.　A taxpayer who is not living at the place of payment, shall appoint a tax payment agent who, living at the place of payment takes change of the filing of return and every other necessary matter of the income tax on behalf of him, and inform the Government of the appointment;the same shall hold good in case a taxpayer is going to discontinue to have the domicile and residence within the enforcement area of the present Law excepting cases as may be provided for by Ordinance.
Article 67.　In case disposals or accountings of a family-corporation are deemed to have been done with an aim to evade the income tax on shareholders or partners thereof or on relatives or employees of these persons or on corporations or persons with which these persons are in special financial connections, the Government may, on conducting the correction or determination of the self-assessed income taxes or incomes of these persons, assess the income taxes or incomes on the basis of its own judgement, notwithstanding said disposals or accountings.
A family corporation within the meaning of the preceding paragraph shall mean a corporation defined under Art.34, par.2 of the Corporation Tax Law.
Article 68.　Metropolis district, prefectures, cities, towns, villages and other public bodies may not levy the surtax to the income tax.
Chapter VIII. Penalties
Article 69.　A person who has evaded the income tax referred to under Art.26, par.1, item 1 or a part thereof by an act of fraud or other unjust means shall be imprisoned for not exceeding 1 year or fined or forfeit not exceeding three times of the tax evaded, the same shall hold good in re a person who has evaded the income tax to be collected pursuant to Art.37, par.1, Art.38, par.1 or Arts.40-42 by an act of fraud or other unjust means.
Both imprisonment and fine may be imposed on violators of the preceding paragraph according to circumstances.
In the case of par.1, the Government shall determine the income tax and income and collect the tax, at once.
Article 70.　A person who comes under any of the following items shall be imprisoned for not exceeding 1 year or fined not exceeding 10,000 yen:
1.　A person who has filed a provisional return of April, July, or October or a revised provisional return of July or October, stating falsehood therein;
2.　A person who has given a false information on the matters to be informed pursuant to Art.59, par.1 or a person who has made payment without being informed of the matters referred to under said paragraph, in violation of said paragraph;
3.　A person who failed to file or submit with the Government a statement on payment or on trusteeship referred to under Art.61, par.1 or 2 or a withholding certificate referred to under Art.62, par.1, or filed or submitted these documents or certificate stating falsehood therein;
4.　A person who has failed to deliver a withholding certificate of Art.62, par.1 to the recipient without or delivered the certificate stating falsehood therein;
5.　A person who has refused, disturbed or evaded the inspection of books, papers or other things, conducted pursuant to Art.63;
6.　A person who has presented the documents of the preceding item stating falsehood therein;
7.　A person who has failed to answer to the examinations conducted by taxation officials pursuant to Art.63;
8.　A person who has answered falsehood to the examinations of the preceding item.
Article 71.　In case a person who is or was engaged in investigations of the income tax has divulged or abused secrets acquired from the business, he shall be imprisoned for not exceeding 2 years or fined not exceeding 20,000 yen.
Article 72.　In case a representative of a corporation, a deputy, employee or member of a corporation or of an individual has committed, in connection with businesses or assets of the juridical person or individual, a violation referred to under Art.69 or Art.71, the person who actually committed the violation shall be punished as well as the corporation or the individual shall be fined in accordance with respective Article concerned.
Article 73.　A person who, regarding the income tax of other person, has given to the Government a false information on the facts or susp ects referred to under Art.54, shall be impris oned for not exceeding 3 years or fined not exceeding 10,000 yen.
Article 74.　In respect to a person who has committed the violation of Art.69, par.1, Art.38, par.3, proviso, Art.39, par.2, Arts.40 and 41, Art.48, par.2, Arts.63 and 65 of the Civil Code shall not apply;provided, this shall not hold good in case an imprisonment is to be imposed.
Supplementary Provisions:
Article 1.　The present Law shall come into force as from April 1st, 1947.
Article 2.　The present Law shall be enforced in Honshu, Hokkaido, Shikoku, Kyushu and their adjacent islands (excepting areas as may be provided for by Imperial Ordinance).
Article 3.　The present Law shall apply as from the income tax for 1947;provided as to such capital gains as arise from the transfer of shares or of other assets as may be provided for by Ordinance, the present Law shall apply only in respect to the transfers taking place after or on April 1st, 1947.
As to the income tax to be imposed pursuant to Arts.17-18, the present Law shall apply in respect to incomes paid after or on April 1st, 1947.
Article 4.　The old Law shall still prevail in respect to the income tax, for 1946 or before, on incomes from real estates, class B dividends and interests, class A businesses, class B businesses, class B earned incomes and incomes from forestries and class B retirements, and on total gross incomes of an individual, and in respect to the classified income tax assessed or to be assessed on incomes from class A dividends and interests, class C businesses, class A earned incomes, class A retirements and margin transactions of shares and to the surtax to be withheld pursuant to Art.106, par.1 of the old Income Tax Law;provided, in case the determination of the income is to be made in accordance with Art.36, par.2 or Art.68, par.1 of the old Law notwithstanding the said provisions investigations of the Income Investigation Committee or resolutions of the Income Reinvestigation Committees shall be dispensed with and replaced by the Government investigations.
Article 5.　Interests on public bonds, corporate debentures, bank deposits, bank savings, savings in local agricultural associations, savings in industrial cooperatives, savings in urban district credit associations and other deposits as may be provided for by Ordinance and such profits from joint-operation-trusteeships as may be provided for by Ordinance, which are received by an individual coming under Art.1, par.1, within the enforcement area of the present Law, may be separated from other incomes, notwithstanding Art.9, par.1, item 1 and Art.13, and the income tax thereon may be withheld therefrom at the rate of 60%, in case the taxpayer so applied.
The income tax to be withheld pursuant to the preceding paragraph shall be withheld by the payer of the interests or dividends on paying these, and be transmitted to the Government by 10th of the following month.
The provisions of Arts.43 and 56 shall apply in respect to the case of the preceding paragraph.
Article 6.　Classified income tax on class A dividends and interests paid by a trust company in connection with the property kept under a joint operation trust, pursuant to the old Income Tax Law, shall, as prescribed by Ordinance, be credited against the income tax on the profits arising out of the operation trust.
The income tax to be credited pursuant to the preceding paragraph shall be counted in the profits of the joint-operation-trust for purposes of the computation of the profits of joint-operation-trust.
Article 7.　Increased income tax shall not be counted in necessary expenditures referred to under Art.9, par.1, items 6 and 8.
Article 8.　The classified income tax on class A dividends and interests to be received (or received, as to interests on uninscribed public bonds and corporate debentures) between Jan.1st and March 31st, 1947, and the surtax withheld pursuant to Art.106, par.1 of the old Income Tax Law between said dates, shall be deemed the income tax withheld pursuant to Art.37, par.1 or Art.5, par.2 of the Supplementary Provisions, for purposes of the income tax for 1947.
The classified tax on class C business incomes, class A earned incomes and class A retirement incomes paid between Jan.1st, and March 31st, 1947, shall be deemed the income tax withheld pursuant to Art.38, par.1, Art.40 or Art.42, for purposes of the income tax for 1947.
Article 9.　Applications on dependents deductions filed pursuant to Ordinance associated by Art.35, par.2 of the old Income Tax Law shall be deemed the return filed pursuant to Art.39, par.1.
In case changes have taken place as of the enforcement date of the present Law in dependents referred to under Art.8, par.3 as were indicated in the application filed under the old Income Tax Law, the return prescribed under Art.39, par.2 shall be filed with the Government through the payer (the payer of main pay in case there are more than one payer are involved), by the day before the pay day which comes first after the enforcement date of the present Law.
Art.39, par.3 shall apply to the case of the preceding paragraph.
Article 10.　Exceptional provisions may be provided for by Ordinance only for 1947, for the matters relating to provisional returns of April, July and October and a revised provisional return of July and October and the payment dates of 1st and 2nd quarter periods.
Article 11.　"Cabinet Order" referred to under Art.50, par.2 shall read "Imperial Ordinance" and "the Court" referred to under Art.51, par.1 shall read "the Administrative Litigation Court," pending the enforcement of the constitution of Japan.
Article 12.　The Capital Levy Law shall be partly revised as follows:
Par.3 of the Supplementary Provisions shall read as below:
In case a taxpayer has transferred living trees (including the case where trees are cut down and transferred) for the purpose of capital levy payment or has appropriated living trees as an instrument of capital levy payment, the amount of income arising out of the disposal shall be, in accordance with the provisions as may be provided for by Ordinance, 50% of:the receipts arising out of the disposal less necessary expenditures less the amount obtainable by applying a ratio of the value of the living trees against the total amount of his property on the date of investigation to the amount of his capital levy tax, notwithstanding the provisions of Art.9, par.1, item 6 of the Income Tax Law.
Article 13.　For purposes of the taxation of the in creased income tax, Arts.5 and 6, Art.10, par.1, items 1, 3, 5 and 8, Art.11, item 6 and 7Art.12, pars.2, 3 and 6-8, Art.36, par.4, Art.39, par.2, Art.66, Art.73, par.2, Arts.75, 76, 81, 82 and 84-87 of the old Income Tax Law, and Art.3 of the Supplementary Provisions of the old Capital Levy Law shall still prevail.
Article 14.　The old Income Tax Law still prevail for the penalities on violations committed before the enforcement date of the present Law.
Article 15.　The Law No.14, 1946 (The Law concerning the Revision of a Part of the Income Tax Law and other Laws) shall be amended a s follows:
The following proviso shall be added to Art.51:
Provided, in case the determination of the amount of profits is to be made in accordance with Art.17, par.2 or Art.22, par.1 of the old Law, notwithstanding the said provisions, investigations or resolutions of the Income Investigation Committees or of the Income re investigation Committees to be conducted pursuant to the Income Tax Law before revised by virtue of the Law Concerning The Revision of the Income Tax Law, 1947, shall be dispensed with and the determination of the amount of profits shall be made by the Government.
Annexed Table I. Tax Table In Accordance with Provisions of Art.15.
(1)
Amount of Income
Number of Exemptions
0
1
2
3
4
5
6
7
8
9
10
At least
But less than
Amount of Tax
\
\
\
\
\
\
\
\
\
\
\
\
\
4,900
0
0
0
0
0
0
0
0
0
0
0
4,900
5,000
20
0
0
0
0
0
0
0
0
0
0
5,000
5,100
40
0
0
0
0
0
0
0
0
0
0
5,100
5,200
60
0
0
0
0
0
0
0
0
0
0
5,200
5,300
80
0
0
0
0
0
0
0
0
0
0
5,300
5,400
100
0
0
0
0
0
0
0
0
0
0
5,400
5,500
120
0
0
0
0
0
0
0
0
0
0
5,500
5,600
140
0
0
0
0
0
0
0
0
0
0
5,600
5,700
160
0
0
0
0
0
0
0
0
0
0
5,700
5,800
180
0
0
0
0
0
0
0
0
0
0
5,800
5,900
200
0
0
0
0
0
0
0
0
0
0
5,900
6,000
220
0
0
0
0
0
0
0
0
0
0
6,000
6,100
240
0
0
0
0
0
0
0
0
0
0
6,100
6,200
260
20
0
0
0
0
0
0
0
0
0
6,200
6,300
280
40
0
0
0
0
0
0
0
0
0
6,300
6,400
300
60
0
0
0
0
0
0
0
0
0
6,400
6,500
320
80
0
0
0
0
0
0
0
0
0
6,500
6,600
340
100
0
0
0
0
0
0
0
0
0
6,600
6,700
360
120
0
0
0
0
0
0
0
0
0
6,700
6,800
380
140
0
0
0
0
0
0
0
0
0
6,800
6,900
400
160
0
0
0
0
0
0
0
0
0
6,900
7,000
420
180
0
0
0
0
0
0
0
0
0
7,000
7,100
440
200
0
0
0
0
0
0
0
0
0
7,100
7,200
460
220
0
0
0
0
0
0
0
0
0
7,200
7,300
480
240
0
0
0
0
0
0
0
0
0
7,300
7,400
500
260
20
0
0
0
0
0
0
0
0
7,400
7,500
520
280
40
0
0
0
0
0
0
0
0
7,500
7,600
540
300
60
0
0
0
0
0
0
0
0
7,600
7,700
560
320
80
0
0
0
0
0
0
0
0
7,700
7,800
580
340
100
0
0
0
0
0
0
0
0
7,800
7,900
600
360
120
0
0
0
0
0
0
0
0
7,900
8,000
620
380
140
0
0
0
0
0
0
0
0
8,000
8,200
640
400
160
0
0
0
0
0
0
0
8,200
8,400
680
440
200
0
0
0
0
0
0
0
0
8,400
8,600
720
480
240
0
0
0
0
0
0
0
0
8,600
8,800
760
520
280
40
0
0
0
0
0
0
0
8,800
9,000
800
560
320
80
0
0
0
0
0
0
0
9,000
9,200
840
600
360
120
0
0
0
0
0
0
0
9,200
9,400
880
640
400
160
0
0
0
0
0
0
0
9,400
9,600
920
680
440
200
0
0
0
0
0
0
0
9,600
9,800
960
720
480
240
0
0
0
0
0
0
0
9,800
10,000
1,000
760
520
280
40
0
0
0
0
0
0
10,000
10,200
1,040
800
560
320
80
0
0
0
0
0
0
10,200
10,400
1,080
840
600
360
120
0
0
0
0
0
0
10,400
10,600
1,120
880
640
400
160
0
0
0
0
0
0
10,600
10,800
1,160
920
680
440
200
0
0
0
0
0
0
10,800
11,000
1,200
960
720
480
240
0
0
0
0
0
0
(2)
Amount of Income
Number of Exemptions
0
1
2
3
4
5
6
7
8
9
10
At least
But less than
Amount of Tax
\
\
\
\
\
\
\
\
\
\
\
\
\
11,000
11,200
1,240
1,000
760
520
280
40
0
0
0
0
0
11,200
11,400
1,280
1,040
800
560
320
80
0
0
0
0
0
11,400
11,600
1,320
1,080
840
600
360
120
0
0
0
0
0
11,600
11,800
1,360
1,120
880
640
400
160
0
0
0
0
0
11,800
12,000
1,400
1,160
920
680
440
200
0
0
0
0
0
12,000
12,200
1,440
1,200
960
720
480
240
0
0
0
0
0
12,200
12,400
1,480
1,240
1,000
760
520
280
40
0
0
0
0
12,400
12,600
1,520
1,280
1,040
800
560
320
80
0
0
0
0
12,600
12,800
1,560
1,320
1,080
840
600
360
120
0
0
0
0
12,800
13,000
1,600
1,360
1,120
880
640
400
160
0
0
0
0
13,000
13,200
1,640
1,400
1,160
920
680
440
200
0
0
0
0
13,200
13,400
1,680
1,440
1,200
960
720
480
240
0
0
0
0
13,400
13,600
1,720
1,480
1,240
1,000
760
520
280
40
0
0
0
13,600
13,800
1,760
1,520
1,280
1,040
800
560
320
80
0
0
0
13,800
14,000
1,800
1,560
1,320
1,080
840
600
360
120
0
0
0
14,000
14,200
1,840
1,600
1,360
1,120
880
640
400
160
0
0
0
14,200
14,400
1,880
1,640
1,400
1,160
920
680
440
200
0
0
0
14,400
14,600
1,920
1,680
1,440
1,200
960
720
480
240
0
0
0
14,600
14,800
1,960
1,720
1,480
1,240
1,000
760
520
280
40
0
0
14,800
15,000
2,000
1,760
1,520
1,280
1,040
800
560
320
80
0
0
15,000
15,200
2,050
1,810
1,570
1,330
1,090
850
610
370
130
0
0
15,200
15,400
2,100
1,860
1,620
1,380
1,140
900
660
420
180
0
0
15,400
15,600
2,150
1,910
1,670
1,430
1,190
950
710
470
230
0
0
15,600
15,800
2,200
1,960
1,720
1,480
1,240
1,000
760
520
280
40
0
15,800
16,000
2,250
2,010
1,770
1,530
1,290
1,050
810
570
330
90
0
16,000
16,200
2,300
2,060
1,820
1,580
1,340
1,100
860
620
380
140
0
16,200
16,400
2,350
2,110
1,870
1,630
1,390
1,150
910
670
430
190
0
16,400
16,600
2,400
2,160
1,920
1,680
1,440
1,200
960
720
480
240
0
16,600
16,800
2,450
2,210
1,970
1,730
1,490
1,250
1,010
770
530
290
50
16,800
17,000
2,500
2,260
2,020
1,780
1,540
1,300
1,060
820
580
340
100
17,000
17,200
2,550
2,310
2,070
1,830
1,590
1,350
1,110
870
630
390
150
17,200
17,400
2,600
2,360
2,120
1,880
1,640
1,400
1,160
920
680
440
200
17,400
17,600
2,650
2,410
2,170
1,930
1,690
1,450
1,210
970
730
490
250
17,600
17,800
2,700
2,460
2,220
1,980
1,740
1,500
1,260
1,020
780
540
300
17,800
18,000
2,750
2,510
2,270
2,030
1,790
1,550
1,310
1,070
830
590
350
18,000
18,200
2,800
2,560
2,320
2,080
1,840
1,600
1,360
1,120
880
640
400
18,200
18,400
2,850
2,610
2,370
2,130
1,890
1,650
1,410
1,170
930
690
450
18,400
18,600
2,900
2,660
2,420
2,180
1,940
1,700
1,460
1,220
980
740
500
18,600
18,800
2,950
2,710
2,470
2,230
1,990
1,750
1,510
1,270
1,030
790
550
18,800
19,000
3,000
2,760
2,520
2,280
2,040
1,800
1,560
1,320
1,080
840
600
19,000
19,200
3,050
2,810
2,570
2,330
2,090
1,850
1,610
1,370
1,130
890
650
19,200
19,400
3,100
2,860
2,620
2,380
2,140
1,900
1,660
1,420
1,180
940
700
19,400
19,600
3,150
2,910
2,670
2,430
2,190
1,950
1,710
1,470
1,230
990
750
19,600
19,800
3,200
2,960
2,720
2,480
2,240
2,000
1,760
1,520
1,280
1,040
800
19,800
20,000
3,250
3,010
2,770
2,530
2,290
2,050
1,810
1,570
1,330
1,090
850
(3)
Amount of Income
Number of Exemptions
0
1
2
3
4
5
6
7
8
9
10
At least
But less than
Amount of Tax
\
\
\
\
\
\
\
\
\
\
\
\
\
20,000
20,200
3,310
3,070
2,830
2,590
2,350
2,110
1,870
1,630
1,390
1,150
910
20,200
20,400
3,370
3,130
2,890
2,650
2,410
2,170
1,930
1,690
1,450
1,210
970
20,400
20,600
3,430
3,190
2,950
2,710
2,470
2,230
1,990
1,750
1,510
1,270
1,030
20,600
20,800
3,490
3,250
3,010
2,770
2,530
2,290
2,050
1,810
1,570
1,330
1,090
20,800
21,000
3,550
3,310
3,070
2,830
2,590
2,350
2,110
1,870
1,630
1,390
1,150
21,000
21,200
3,610
3,370
3,130
2,890
2,650
2,410
2,170
1,930
1,690
1,450
1,210
21,200
21,400
3,670
3,430
3,190
2,950
2,710
2,470
2,230
1,990
1,750
1,510
1,270
21,400
21,600
3,730
3,490
3,250
3,010
2,770
2,530
2,290
2,050
1,810
1,570
1,330
21,600
21,800
3,790
3,550
3,310
3,070
2,830
2,590
2,350
2,110
1,870
1,630
1,390
21,800
22,000
3,850
3,610
3,370
3,130
2,890
2,650
2,410
2,170
1,930
1,690
1,450
22,000
22,200
3,910
3,670
3,430
3,190
2,950
2,710
2,470
2,230
1,990
1,750
1,510
22,200
22,400
3,970
3,730
3,490
3,250
3,010
2,770
2,530
2,290
2,050
1,810
1,570
22,400
22,600
4,030
3,790
3,550
3,310
3,070
2,830
2,590
2,350
2,110
1,870
1,630
22,600
22,800
4,090
3,850
3,610
3,370
3,130
2,890
2,650
2,410
2,170
1,930
1,690
22,800
23,000
4,150
3,910
3,670
3,430
3,190
2,950
2,710
2,470
2,230
1,990
1,750
23,000
23,200
4,210
3,970
3,730
3,490
3,250
3,010
2,770
2,530
2,290
2,050
1,810
23,200
23,400
4,270
4,030
3,790
3,550
3,310
3,070
2,830
2,590
2,350
2,110
1,870
23,400
23,600
4,330
4,090
3,850
3,610
3,370
3,130
2,890
2,650
2,410
2,170
1,930
23,600
23,800
4,390
4,150
3,910
3,670
3,430
3,190
2,950
2,710
2,470
2,230
1,990
23,800
24,000
4,450
4,210
3,970
3,730
3,490
3,250
3,010
2,770
2,530
2,290
2,050
24,000
24,200
4,510
4,270
4,030
3,790
3,550
3,310
3,070
2,830
2,590
2,350
2,110
24,200
24,400
4,570
4,330
4,090
3,850
3,610
3,370
3,130
2,890
2,650
2,410
2,170
24,400
24,600
4,630
4,390
4,150
3,910
3,670
3,430
3,190
2,950
2,710
2,470
2,230
24,600
24,800
4,690
4,450
4,210
3,970
3,730
3,490
3,250
3,010
2,770
2,530
2,290
24,800
25,000
4,750
4,510
4,270
4,030
3,790
3,550
3,310
3,070
2,830
2,590
2,350
25,000
25,200
4,820
4,580
4,340
4,100
3,860
3,620
3,380
3,140
2,900
2,660
2,420
25,200
25,400
4,890
4,650
4,410
4,170
3,930
3,690
3,450
3,210
2,970
2,730
2,490
25,400
25,600
4,960
4,720
4,480
4,240
4,000
3,760
3,520
3,280
3,040
2,800
2,560
25,600
25,800
5,030
4,790
4,550
4,310
4,070
3,830
3,590
3,350
3,110
2,870
2,630
25,800
26,000
5,100
4,860
4,620
4,380
4,140
3,900
3,660
3,420
3,180
2,940
2,700
26,000
26,200
5,170
4,930
4,690
4,450
4,210
3,970
3,730
3,490
3,250
3,010
2,770
26,200
26,400
5,240
5,000
4,760
4,520
4,280
4,040
3,800
3,560
3,320
3,080
2,840
26,400
26,600
5,310
5,070
4,830
4,590
4,350
4,110
3,870
3,630
3,390
3,150
2,910
26,600
26,800
5,380
5,140
4,900
4,660
4,420
4,180
3,940
3,700
3,460
3,220
2,980
26,800
27,000
5,450
5,210
4,970
4,730
4,490
4,250
4,010
3,770
3,530
3,290
3,050
27,000
27,200
5,520
5,280
5,040
4,800
4,560
4,320
4,080
3,840
3,600
3,360
3,120
27,200
27,400
5,590
5,350
5,110
4,870
4,630
4,390
4,150
3,910
3,670
3,430
3,190
27,400
27,600
5,660
5,420
5,180
4,940
4,700
4,460
4,220
3,980
3,740
3,500
3,260
27,600
27,800
5,730
5,490
5,250
5,010
4,770
4,530
4,290
4,050
3,810
3,570
3,330
27,800
28,000
5,800
5,560
5,320
5,080
4,840
4,600
4,360
4,120
3,880
3,640
3,400
28,000
28,200
5,870
5,630
5,390
5,150
4,910
4,670
4,430
4,190
3,950
3,710
3,470
28,200
28,400
5,940
5,700
5,460
5,220
4,980
4,740
4,500
4,260
4,020
3,780
3,540
28,400
28,600
6,010
5,770
5,530
5,290
5,050
4,810
4,570
4,330
4,090
3,850
3,610
28,600
28,800
6,080
5,840
5,600
5,360
5,120
4,880
4,640
4,400
4,160
3,920
3,680
28,800
29,000
6,150
5,910
5,670
5,430
5,190
4,950
4,710
4,470
4,230
3,990
3,750
29,000
29,200
6,220
5,980
5,740
5,500
5,260
5,020
4,780
4,540
4,300
4,060
3,820
29,200
29,400
6,290
6,050
5,810
5,570
5,330
5,090
4,850
4,610
4,370
4,130
3,890
(4)
Amount of Income
Number of Exemptions
0
1
2
3
4
5
6
7
8
9
10
At least
But less than
Amount of Tax
\
\
\
\
\
\
\
\
\
\
\
\
\
29,400
29,600
6,360
6,120
5,880
5,640
5,400
5,160
4,920
4,680
4,440
4,200
3,960
29,600
29,800
6,430
6,190
5,950
5,710
5,470
5,230
4,990
4,750
4,510
4,270
4,030
29,800
30,000
6,500
6,260
6,020
5,780
5,540
5,300
5,060
4,820
4,580
4,340
4,100
30,000
30,500
6,570
6,330
6,090
5,850
5,610
5,370
5,130
4,890
4,650
4,410
4,170
30,500
31,000
6,745
6,505
6,265
6,025
5,785
5,545
5,305
5,065
4,825
4,585
4,345
31,000
31,500
6,920
6,680
6,440
6,200
5,960
5,720
5,480
5,240
5,000
4,760
4,520
31,500
32,000
7,095
6,855
6,615
6,375
6,135
5,895
5,655
5,415
5,175
4,935
4,695
32,000
32,500
7,270
7,030
6,790
6,550
6,310
6,070
5,830
5,590
5,350
5,110
4,870
32,500
33,000
7,445
7,205
6,965
6,725
6,485
6,245
6,005
5,765
5,525
5,285
5,045
33,000
33,500
7,620
7,380
7,140
6,900
6,660
6,420
6,180
5,940
5,700
5,460
5,220
33,500
34,000
7,795
7,555
7,315
7,075
6,835
6,595
6,355
6,115
5,875
5,635
5,395
34,000
34,500
7,970
7,730
7,490
7,250
7,010
6,770
6,530
6,290
6,050
5,810
5,570
34,500
35,000
8,145
7,905
7,665
7,425
7,185
6,945
6,705
6,465
6,225
5,985
5,745
35,000
35,500
8,330
8,090
7,850
7,610
7,370
7,130
6,890
6,650
6,410
6,170
5,930
35,500
36,000
8,530
8,290
8,050
7,810
7,570
7,330
7,090
6,850
6,610
6,370
6,130
36,000
36,500
8,730
8,490
8,250
8,010
7,770
7,530
7,290
7,050
6,810
6,570
6,330
36,500
37,000
8,930
8,690
8,450
8,210
7,970
7,730
7,490
7,250
7,010
6,770
6,530
37,000
37,500
9,130
8,890
8,650
8,410
8,170
7,930
7,690
7,450
7,210
6,970
6,730
37,500
38,000
9,330
9,090
8,850
8,610
8,370
8,130
7,890
7,650
7,410
7,170
6,930
38,000
38,500
9,530
9,290
9,050
8,810
8,570
8,330
8,090
7,850
7,610
7,370
7,130
38,500
39,000
9,730
9,490
9,250
9,010
8,770
8,530
8,290
8,050
7,810
7,570
7,330
39,000
39,500
9,930
9,690
9,450
9,210
8,970
8,730
8,490
8,250
8,010
7,770
7,530
39,500
40,000
10,130
9,890
9,650
9,410
9,170
8,930
8,690
8,450
8,210
7,970
7,730
40,000
40,500
10,330
10,090
9,850
9,610
9,370
9,130
8,890
8,650
8,410
8,170
7,930
40,500
41,000
10,530
10,290
10,050
9,810
9,570
9,330
9,090
8,850
8,610
8,370
8,130
41,000
41,500
10,730
10,490
10,250
10,010
9,770
9,530
9,290
9,050
8,810
8,570
8,330
41,500
42,000
10,930
10,690
10,450
10,210
9,970
9,730
9,490
9,250
9,010
8,770
8,530
42,000
42,500
11,130
10,890
10,650
10,410
10,170
9,930
9,690
9,450
9,210
8,970
8,730
42,500
43,000
11,330
11,090
10,850
10,610
10,370
10,130
9,890
9,650
9,410
9,170
8,930
43,000
43,500
11,530
11,290
11,050
10,810
10,570
10,330
10,090
9,850
9,610
9,370
9,130
43,500
44,000
11,730
11,490
11,250
11,010
10,770
10,530
10,290
10,050
9,810
9,570
9,330
44,000
44,500
11,930
11,690
11,450
11,210
10,970
10,730
10,490
10,250
10,010
9,770
9,530
44,500
45,000
12,130
11,890
11,650
11,410
11,170
10,930
10,690
10,450
10,210
9,970
9,730
45,000
45,500
12,340
12,100
11,860
11,620
11,380
11,140
10,900
10,660
10,420
10,180
9,940
45,500
46,000
12,565
12,325
12,085
11,845
11,605
11,365
11,125
10,885
10,645
10,405
10,165
46,000
46,500
12,790
12,550
12,310
12,070
11,830
11,590
11,350
11,110
10,870
10,630
10,390
46,500
47,000
13,015
12,775
12,535
12,295
12,055
11,815
11,575
11,335
11,095
10,855
10,615
47,000
47,500
13,240
13,000
12,760
12,520
12,280
12,040
11,800
11,560
11,320
11,080
10,840
47,500
48,000
13,465
13,225
12,985
12,745
12,505
12,265
12,025
11,785
11,545
11,305
11,065
48,000
48,500
13,690
13,450
13,210
12,970
12,730
12,490
12,250
12,010
11,770
11,530
11,290
48,500
49,000
13,915
13,675
13,435
13,195
12,955
12,715
12,475
12,235
11,995
11,755
11,515
49,000
49,500
14,140
13,900
13,660
13,420
13,180
12,940
12,700
12,460
12,220
11,980
11,740
49,500
50,000
14,365
14,125
13,885
13,645
13,405
13,165
12,925
12,685
12,445
12,205
11,965
In case number of dependents exceeds 10,240 yen will be dedacted for eash over 10, from the tax indicated under 10.
Note:How to find your tax liabilities:-　First find the line which corresponds to the amount of your income and you can get your figure at the cross of the above and numbers of your dependents.
Annexed Table II.(A) Withholding Table In Accordance with Provisions of Art.38, Par.1, items 1 and 4-(monthly Basis).
(1)
Amount of Income
(A) Amount of tax referred to in Art.38, Par.1, item
(B) Amount for Tax referred to in Art.38, Par.1, item 4.
Number of Exemption
0
1
2
3
4
5
6
7
8
9
10
At least
less than
Amount of Tax
\
\
\
\
\
\
\
\
\
\
\
\
\
16% of wages
550
0
0
0
0
0
0
0
0
0
0
0
550
600
8
0
0
0
0
0
0
0
0
0
0
88
600
650
16
0
0
0
0
0
0
0
0
0
0
96
650
700
24
4
0
0
0
0
0
0
0
0
0
104
700
750
32
12
0
0
0
0
0
0
0
0
0
112
750
800
40
20
0
0
0
0
0
0
0
0
0
120
800
850
48
28
8
0
0
0
0
0
0
0
0
128
850
900
56
36
16
0
0
0
0
0
0
0
0
136
900
950
64
44
24
4
0
0
0
0
0
0
0
144
950
1,000
72
52
32
12
0
0
0
0
0
0
0
152
1,000
1,050
80
60
40
20
0
0
0
0
0
0
0
160
1,050
1,100
88
68
48
28
8
0
0
0
0
0
0
168
1,100
1,150
96
76
56
36
16
0
0
0
0
0
0
178
1,150
1,200
104
84
64
44
24
4
0
0
0
0
0
188
1,200
1,250
112
92
72
52
32
12
0
0
0
0
0
198
1,250
1,300
120
100
80
60
40
20
0
0
0
0
0
208
1,300
1,350
128
108
88
68
48
28
8
0
0
0
0
218
1,350
1,400
136
116
96
76
56
36
16
0
0
0
0
228
1,400
1,450
144
124
104
84
64
44
24
4
0
0
0
238
1,450
1,500
152
132
112
92
72
52
32
12
0
0
0
248
1,500
1,550
160
140
120
100
80
60
40
20
0
0
0
258
1,550
1,600
168
148
128
108
88
68
48
28
8
0
0
268
1,600
1,650
178
158
138
118
98
78
58
38
18
0
0
279
1,650
1,700
188
168
148
128
108
88
68
48
28
8
0
291
1,700
1,750
198
178
158
138
118
98
78
58
38
18
0
303
1,750
1,800
208
188
168
148
128
108
88
68
48
28
8
315
1,800
1,850
218
198
178
158
138
118
98
78
58
38
18
327
1,850
1,900
228
208
188
168
148
128
108
88
68
48
28
339
1,900
1,950
238
218
198
178
158
138
118
98
78
58
38
351
1,950
2,000
248
228
208
188
168
148
128
108
88
68
48
363
2,000
2,050
258
238
218
198
178
158
138
118
98
78
58
375
2,050
2,100
268
248
228
208
188
168
148
128
108
88
68
387
2,100
2,150
279
259
239
219
199
179
159
139
119
99
79
400
2,150
2,200
291
271
251
231
211
191
171
151
131
111
91
414
2,200
2,250
303
283
263
243
223
203
183
163
143
123
103
428
2,250
2,300
315
295
275
255
235
215
195
175
155
135
115
442
2,300
2,350
327
307
287
267
247
227
207
187
167
147
127
456
2,350
2,400
339
319
299
279
259
239
219
199
179
159
137
470
2,400
2,450
351
331
311
291
271
251
231
211
191
171
151
484
2,450
2,500
363
343
323
303
283
263
243
223
203
183
163
498
2,500
2,550
375
355
335
315
295
275
255
235
215
195
175
512
2,550
2,600
390
370
350
330
310
290
270
250
230
210
190
529
2,600
2,650
407
387
367
347
327
307
287
267
247
227
207
547
2,650
2,700
424
404
384
364
344
324
304
284
264
244
224
564
2,700
2,750
442
422
402
382
362
342
322
302
282
262
242
582
(2)
Amount of Income
(A) Amount of tax referred to in Art.38, Par.1, item 1
(B) Amount for Tax referred to in Art.38, Par.1, item 4.
Number of Exemption
0
1
2
3
4
5
6
7
8
9
10
At least
less than
Amount of Tax
\
\
\
\
\
\
\
\
\
\
\
\
\
\
2,750
2,800
459
439
419
399
379
359
339
319
299
279
259
599
2,800
2,850
477
457
437
417
397
377
357
337
317
297
277
617
2,850
2,900
494
474
454
434
414
394
374
354
334
314
294
634
2,900
2,950
512
492
472
452
432
412
392
372
352
332
312
652
2,950
3,000
529
509
489
469
449
429
409
389
369
349
329
669
3,000
3,050
547
527
507
487
467
447
427
407
387
367
347
687
3,050
3,100
564
544
524
504
484
464
444
424
404
384
364
707
3,100
3,150
582
562
542
522
502
482
462
442
422
402
382
727
3,150
3,200
599
579
559
539
519
499
479
459
439
419
399
747
3,200
3,250
617
597
577
557
537
517
497
477
457
437
417
767
3,250
3,300
634
614
594
574
554
534
514
494
474
454
434
787
3,300
3,350
652
632
612
592
572
552
532
512
492
472
452
807
3,350
3,400
669
649
629
609
589
569
549
529
509
489
469
827
3,400
3,450
687
667
647
627
607
587
567
547
527
507
487
847
3,450
3,500
707
687
667
647
627
607
587
567
547
527
507
867
3,500
3,550
727
707
687
667
647
627
607
587
567
547
527
887
3,550
3,600
747
727
707
687
667
647
627
607
587
567
547
907
3,600
3,650
767
747
727
707
687
667
647
627
607
587
567
927
3,650
3,700
787
767
747
727
707
687
667
647
627
607
587
947
3,700
3,750
807
787
767
747
727
707
687
667
647
627
607
967
3,750
3,800
827
807
787
767
747
727
707
687
667
647
627
987
3,800
3,850
847
827
807
787
767
747
727
707
687
667
647
1,007
3,850
3,900
867
847
827
807
787
767
747
727
707
687
667
1,028
3,900
3,950
887
867
847
827
807
787
767
747
727
707
687
1,050
3,950
4,000
907
887
867
847
827
807
787
767
747
727
707
1,073
4,000
4,050
927
907
887
867
847
827
807
787
767
747
727
1,095
4,050
4,100
947
927
907
887
867
847
827
807
787
767
747
1,118
4,100
4,150
967
947
927
907
887
867
847
827
807
787
767
1,140
4,150
4,200
987
967
947
927
907
887
867
847
827
807
787
1,163
4,200
4,250
1,007
987
967
947
927
907
887
867
847
827
807
1,185
4,250
4,300
1,028
1,008
988
968
948
928
908
888
868
848
828
1,208
4,300
4,350
1,050
1,030
1,010
990
970
950
930
910
890
870
850
1,230
4,350
4,400
1,073
1,053
1,033
1,013
993
973
953
933
913
893
873
1,253
4,400
4,450
1,095
1,075
1,055
1,035
1,015
995
975
955
935
915
895
1,275
4,450
4,500
1,118
1,098
1,078
1,058
1,038
1,018
998
978
958
938
918
1,298
4,500
4,550
1,140
1,120
1,100
1,080
1,060
1,040
1,020
1,000
980
960
940
1,320
4,550
4,600
1,163
1,143
1,123
1,103
1,083
1,063
1,043
1,023
1,003
983
963
1,343
4,600
4,650
1,185
1,165
1,145
1,125
1,105
1,085
1,065
1,045
1,025
1,005
985
1,365
4,650
4,700
1,208
1,188
1,168
1,148
1,128
1,108
1,088
1,068
1,048
1,028
1,008
1,388
4,700
4,750
1,230
1,210
1,190
1,170
1,150
1,130
1,110
1,090
1,070
1,050
1,030
1,412
4,750
4,800
1,253
1,233
1,213
1,193
1,173
1,153
1,133
1,113
1,093
1,073
1,053
1,437
4,800
4,850
1,275
1,255
1,235
1,215
1,195
1,175
1,155
1,135
1,115
1,095
1,075
1,462
4,850
4,900
1,298
1,278
1,258
1,238
1,218
1,198
1,178
1,158
1,138
1,118
1,098
1,487
4,900
4,950
1,320
1,300
1,280
1,260
1,240
1,220
1,200
1,180
1,160
1,140
1,120
1,512
4,950
5,000
1,343
1,323
1,303
1,283
1,263
1,243
1,223
1,203
1,183
1,163
1,143
1,537
5,000
5,050
1,365
1,345
1,325
1,305
1,285
1,265
1,245
1,225
1,205
1,185
1,165
1,562
5,050
5,100
1,388
1,368
1,348
1,328
1,308
1,288
1,268
1,248
1,228
1,208
1,188
1,587
5,100
1,412
1,392
1,372
1,352
1,332
1,312
1,292
1,272
1,252
1,232
1,212
1,612
over 5,100 yen
50% of the excess over 5,100 yen plus the amount of tax indicated under 5,100 yen.
In case the number of dependents exceeds 10.20 yen will be deducted for each over 10, from the tax indicated under 10.
Note:How to find your tax liabilities:-　First find the line which corresponds to the amount of your income and you can get your figure at the cross of the above and numbers of your dependents.
Annexed Table II.(B) Withholding Table In Accordance with Provisions of Art.38, Par.1, items 1 and 4-(Semi-monthly Basis). (1)
Amount of Income
(A) Amount of tax referred to in Art.38, Par.1, item
(B) Amount of Tax referred to in Art.38, Par.1, item 4
Number of Exemptions
0
1
2
3
4
5
6
7
8
9
10
At least
less than
Amount of Tax
\
\
\
\
\
\
\
\
\
\
\
\
\
16% of wages
275
0
0
0
0
0
0
0
0
0
0
0
275
300
4.00
0
0
0
0
0
0
0
0
0
0
44.00
300
325
8.00
0
0
0
0
0
0
0
0
0
0
48.00
325
350
12.00
2.00
0
0
0
0
0
0
0
0
0
52.00
350
375
16.00
6.00
0
0
0
0
0
0
0
0
0
56.00
375
400
20.00
10.00
0
0
0
0
0
0
0
0
0
60.00
400
425
24.00
14.00
4.00
0
0
0
0
0
0
0
0
64.00
425
450
28.00
18.00
8.00
0
0
0
0
0
0
0
0
68.00
450
475
32.00
22.00
12.00
2.00
0
0
0
0
0
0
0
72.00
475
500
36.00
26.00
16.00
6.00
0
0
0
0
0
0
0
76.00
500
525
40.00
30.00
20.00
10.00
0
0
0
0
0
0
0
80.00
525
550
44.00
34.00
24.00
14.00
4.00
0
0
0
0
0
0
84.00
550
575
48.00
38.00
28.00
18.00
8.00
0
0
0
0
0
0
89.00
575
600
52.00
42.00
32.00
22.00
12.00
2.00
0
0
0
0
0
94.00
600
625
56.00
46.00
36.00
26.00
16.00
6.00
0
0
0
0
0
99.00
625
650
60.00
50.00
40.00
30.00
20.00
10.00
0
0
0
0
0
104.00
650
675
64.00
54.00
44.00
34.00
24.00
14.00
4.00
0
0
0
0
109.00
675
700
68.00
58.00
48.00
38.00
28.00
18.00
8.00
0
0
0
0
114.00
700
725
72.00
62.00
52.00
42.00
32.00
22.00
12.00
2.00
0
0
0
119.00
725
750
76.00
66.00
56.00
46.00
36.00
26.00
16.00
6.00
0
0
0
124.00
750
775
80.00
70.00
60.00
50.00
40.00
30.00
20.00
10.00
0
0
0
129.00
775
800
84.00
74.00
64.00
54.00
44.00
34.00
24.00
14.00
4.00
0
0
134.00
800
825
89.00
79.00
69.00
59.00
49.00
39.00
29.00
19.00
9.00
0
0
139.50
825
850
94.00
84.00
74.00
64.00
54.00
44.00
34.00
24.00
14.00
4.00
0
145.50
850
875
99.00
89.00
79.00
69.00
59.00
49.00
39.00
29.00
19.00
9.00
0
151.50
875
900
104.00
94.00
84.00
74.00
64.00
54.00
44.00
34.00
24.00
14.00
4.00
157.50
900
925
109.00
99.00
89.00
79.00
69.00
59.00
49.00
39.00
29.00
19.00
9.00
163.50
925
950
114.00
104.00
94.00
84.00
74.00
64.00
54.00
44.00
34.00
24.00
14.00
169.50
950
975
119.00
109.00
99.00
89.00
79.00
69.00
59.00
49.00
39.00
29.00
19.00
175.50
975
1,000
124.00
114.00
104.00
94.00
84.00
74.00
64.00
54.00
44.00
34.00
24.00
181.50
1,000
1,025
129.00
119.00
109.00
99.00
89.00
79.00
69.00
59.00
49.00
39.00
29.00
187.50
1,025
1,050
134.00
124.00
114.00
104.00
94.00
84.00
74.00
64.00
54.00
44.00
34.00
193.50
1,050
1,075
139.50
129.50
119.50
109.50
99.50
89.50
79.50
69.50
59.50
49.50
39.50
200.00
1,075
1,100
145.50
135.50
125.50
115.50
105.50
95.50
85.50
75.50
65.50
55.50
45.50
207.00
1,100
1,125
151.50
141.50
131.50
121.50
111.50
101.50
91.50
81.50
71.50
61.50
51.50
214.00
1,125
1,150
157.50
147.50
137.50
127.50
117.50
107.50
97.50
87.50
77.50
67.50
57.50
221.00
1,150
1,175
163.50
153.50
143.50
133.50
123.50
113.50
103.50
93.50
83.50
73.50
63.50
228.00
1,175
1,200
169.50
159.50
149.50
139.50
129.50
119.50
109.50
99.50
89.50
79.50
69.50
235.00
1,200
1,225
175.50
165.50
155.50
145.50
135.50
125.50
115.50
105.50
95.50
85.50
75.50
242.00
1,225
1,250
181.50
171.50
161.50
151.50
141.50
131.50
121.50
111.50
101.50
91.50
81.50
249.00
1,250
1,275
187.50
177.50
167.50
157.50
147.50
137.50
127.50
117.50
107.50
97.50
87.50
256.00
1,275
1,300
195.00
185.00
175.00
165.00
155.00
145.00
135.00
125.00
115.00
105.00
95.00
264.50
1,300
1,325
203.50
193.50
183.50
173.50
163.50
153.50
143.50
133.50
123.50
113.50
103.50
273.50
1,325
1,350
212.00
202.00
192.00
182.00
172.00
162.00
152.00
142.00
132.00
122.00
112.00
282.00
1,350
1,375
221.00
211.00
201.00
191.00
181.00
171.00
161.00
151.00
141.00
131.00
121.00
291.00
1,375
1,400
229.50
219.50
209.50
199.50
189.50
179.50
169.50
159.50
149.50
139.50
129.50
299.50
1,400
1,425
238.50
228.50
218.50
208.50
198.50
188.50
178.50
168.50
158.50
148.50
138.50
308.50
(2)
Amount of Income
(A) Amount of tax referred to in Art.38, Par.1, item
(B) Amount of tax referred to in Art.38, Par.1, item 4
Number of Exemption
0
1
2
3
4
5
6
7
8
9
10
At least
less than
Amount of Tax
\
\
\
\
\
\
\
\
\
\
\
\
\
\
1,425
1,450
247.00
237.00
227.00
217.00
207.00
197.00
187.00
177.00
167.00
157.00
147.00
317.00
1,450
1,475
256.00
246.00
236.00
226.00
216.00
206.00
196.00
186.00
176.00
166.00
156.00
326.00
1,475
1,500
264.50
254.50
244.50
234.50
224.50
214.50
204.50
194.50
184.50
174.50
164.50
334.50
1,500
1,525
273.50
263.50
253.50
243.50
233.50
223.50
213.50
203.50
193.50
183.50
173.50
343.50
1,525
1,550
282.00
272.00
262.00
252.00
242.00
232.00
222.00
212.00
202.00
192.00
182.00
353.50
1,550
1,575
291.00
281.00
271.00
261.00
251.00
241.00
231.00
221.00
211.00
201.00
191.00
363.50
1,575
1,600
299.50
289.50
279.50
269.50
259.50
249.50
239.50
229.50
219.50
209.50
199.50
373.50
1,600
1,625
308.50
298.50
288.50
278.50
268.50
258.50
248.50
238.50
228.50
218.50
208.50
383.50
1,625
1,650
317.00
307.00
297.00
287.00
277.00
267.00
257.00
247.00
237.00
227.00
217.00
393.50
1,650
1,675
326.00
316.00
306.00
296.00
286.00
276.00
266.00
256.00
246.00
236.00
226.00
403.50
1,675
1,700
334.50
324.50
314.50
304.50
294.50
284.50
274.50
264.50
254.50
244.50
234.50
413.50
1,700
1,725
343.50
333.50
323.50
313.50
303.50
293.50
283.50
273.50
263.50
253.50
243.50
423.50
1,725
1,750
353.50
343.50
333.50
323.50
313.50
303.50
293.50
283.50
273.50
263.50
253.50
433.50
1,750
1,775
363.50
353.50
343.50
333.50
323.50
313.50
303.50
293.50
283.50
273.50
263.50
443.50
1,775
1,800
373.50
363.50
353.50
343.50
333.50
323.50
313.50
303.50
293.50
283.50
273.50
453.50
1,800
1,825
383.50
373.50
363.50
353.50
343.50
333.50
323.50
313.50
303.50
293.50
283.50
463.50
1,825
1,850
393.50
383.50
373.50
363.50
353.50
343.50
333.50
323.50
313.50
303.50
293.50
473.50
1,850
1,875
403.50
393.50
383.50
373.50
363.50
353.50
343.50
333.50
323.50
313.50
303.50
483.50
1,875
1,900
413.50
403.50
393.50
383.50
373.50
363.50
353.50
343.50
333.50
323.50
313.50
493.50
1,900
1,925
423.50
413.50
403.50
393.50
383.50
373.50
363.50
353.50
343.50
333.50
323.50
503.50
1,925
1,950
433.50
423.50
413.50
403.50
393.50
383.50
373.50
363.50
353.50
343.50
333.50
514.00
1,950
1,975
443.50
433.50
423.50
413.50
403.50
393.50
383.50
373.50
363.50
353.50
343.50
525.00
1,975
2,000
453.50
443.50
433.50
423.50
413.50
403.50
393.50
383.50
373.50
363.50
353.50
536.50
2,000
2,025
463.50
453.50
443.50
433.50
423.50
413.50
403.50
393.50
383.50
373.50
363.50
547.50
2,025
2,050
473.50
463.50
453.50
443.50
433.50
423.50
413.50
403.50
393.50
383.50
373.50
559.00
2,050
2,075
483.50
473.50
463.50
453.50
443.50
433.50
423.50
413.50
403.50
393.50
383.50
570.00
2,075
2,100
493.50
483.50
473.50
463.50
453.50
443.50
433.50
423.50
413.50
403.50
393.50
581.50
2,100
2,125
503.50
493.50
483.50
473.50
463.50
453.50
443.50
433.50
423.50
413.50
403.50
592.50
2,125
2,150
514.00
504.00
494.00
484.00
474.00
464.00
454.00
444.00
434.00
424.00
414.00
604.00
2,150
2,175
525.00
515.00
505.00
495.00
485.00
475.00
465.00
455.00
445.00
435.00
425.00
615.00
2,175
2,200
536.50
526.50
516.50
506.50
496.50
486.50
476.50
466.50
456.50
446.50
436.50
626.50
2,200
2,225
547.50
537.50
527.50
517.50
507.50
497.50
487.50
477.50
467.50
457.50
447.50
637.50
2,225
2,250
559.00
549.00
539.00
529.00
519.00
509.00
499.00
489.00
479.00
469.00
459.00
649.00
2,250
2,275
570.00
560.00
550.00
540.00
530.00
520.00
510.00
500.00
490.00
480.00
470.00
660.00
2,275
2,300
581.50
571.50
561.50
551.50
541.50
531.50
521.50
511.50
501.50
491.50
481.50
671.50
2,300
2,325
592.50
582.50
572.50
562.50
552.50
542.50
532.50
522.50
512.50
502.50
492.50
682.50
2,325
2,350
604.00
594.00
584.00
574.00
564.00
554.00
544.00
534.00
524.00
514.00
504.00
694.00
2,350
2,375
615.00
605.00
595.00
585.00
575.00
565.00
555.00
545.00
535.00
525.00
515.00
706.00
2,375
2,400
626.50
616.50
606.50
596.50
586.50
576.50
566.50
556.50
546.50
536.50
526.50
718.50
2,400
2,425
637.50
627.50
617.50
607.50
597.50
587.50
577.50
567.50
557.50
547.50
537.50
731.00
2,425
2,450
649.00
639.00
629.00
619.00
609.00
599.00
589.00
579.00
569.00
559.00
549.00
743.50
2,450
2,475
660.00
650.00
640.00
630.00
620.00
610.00
600.00
590.00
580.00
570.00
560.00
756.00
2,475
2,500
671.50
661.50
651.50
641.50
631.50
621.50
611.50
601.50
591.50
581.50
571.50
768.50
2,500
2,525
682.50
672.50
662.50
652.50
642.50
632.50
622.50
612.50
602.50
592.50
582.50
781.00
2,525
2,550
694.00
684.00
674.00
664.00
654.00
644.00
634.00
624.00
614.00
604.00
594.00
793.50
2,550円
706.00
696.00
686.00
676.00
666.00
656.00
646.00
636.00
626.00
616.00
606.00
806.00
over 2,550 yen
50% of the excess over 2,550 yen plur the amount of tax indicated under 2,550 yen.
In case the number of dependents exceeds 10, 10 yen will be deducted for each over 10, from the tax indicated under 10.
Note:How to find, your tax liabilities:-First find the line which corresponds to the amount of your income and your can get your figure at the cross of the above and numbers of your dependents.　Annexed Table II.(C) Withholding Table In Accordance with Provisions of Art.38, Par.1, items 1 and 4-(10 days Basis).
(1)
Amount of Income
(A) Amount of tax referred to in Art.38, Par.1, item
(B) Amount of tax referred to in Art.38, Par.1, item 4
Number of Exemptions
0
1
2
3
4
5
6
7
8
9
10
At least
less than
Amount of Tax
\
\
\
\
\
\
\
\
\
\
\
\
\
16% of wages
180
0
0
0
0
0
0
0
0
0
0
0
180
200
2.00
0
0
0
0
0
0
0
0
0
0
28.80
200
220
5.20
0
0
0
0
0
0
0
0
0
0
32.00
220
240
8.40
1.70
0
0
0
0
0
0
0
0
0
35.20
240
260
11.60
4.90
0
0
0
0
0
0
0
0
0
38.40
260
280
14.80
8.10
1.40
0
0
0
0
0
0
0
0
41.60
280
300
18.00
11.30
4.60
0
0
0
0
0
0
0
0
44.80
300
320
21.20
14.50
7.80
1.10
0
0
0
0
0
0
0
48.00
320
340
24.40
17.70
11.00
4.30
0
0
0
0
0
0
0
51.20
340
360
27.60
20.90
14.20
7.50
0.90
0
0
0
0
0
0
54.40
360
380
30.80
24.10
17.40
10.70
4.10
0
0
0
0
0
0
58.10
380
400
34.00
27.30
20.60
13.90
7.30
0.60
0
0
0
0
0
62.10
400
420
37.20
30.50
23.80
17.10
10.50
3.80
0
0
0
0
0
66.10
420
440
40.40
33.70
27.00
20.30
13.70
7.00
0.30
0
0
0
0
70.10
440
460
43.60
36.90
30.20
23.50
16.90
10.20
3.50
0
0
0
0
74.10
460
480
46.80
40.10
33.40
26.70
20.10
13.40
6.70
0.10
0
0
0
78.10
480
500
50.00
43.30
36.60
29.90
23.30
16.60
9.90
3.30
0
0
0
82.10
500
520
53.20
46.50
39.80
33.10
26.50
19.80
13.10
6.50
0
0
0
86.10
520
540
56.60
49.90
43.20
36.50
29.90
23.20
16.50
9.90
3.20
0
0
90.10
540
560
60.60
53.90
47.20
40.50
33.90
27.20
20.50
13.90
7.20
0.50
0
94.80
560
580
64.60
57.90
51.20
44.50
37.90
31.20
24.50
17.90
11.20
4.50
0
99.60
580
600
68.60
61.90
55.20
48.50
41.90
35.20
28.50
21.90
15.20
8.50
1.90
104.40
600
620
72.60
65.90
59.20
52.50
45.90
39.20
32.50
25.90
19.20
12.50
5.90
109.20
620
640
76.60
69.90
63.20
56.50
49.90
43.20
36.50
29.90
23.20
16.50
9.90
114.00
640
660
80.60
73.90
67.20
60.50
53.90
47.20
40.50
33.90
27.20
20.50
13.90
118.80
660
680
84.60
77.90
71.20
64.50
57.90
51.20
44.50
37.90
31.20
24.50
17.90
123.60
680
700
88.60
81.90
75.20
68.50
61.90
55.20
48.50
41.90
35.20
28.50
21.90
128.40
700
720
93.00
86.30
79.70
73.00
66.30
59.70
53.00
46.30
39.60
33.00
26.30
133.40
720
740
97.80
91.10
84.50
77.80
71.10
64.50
57.80
51.10
44.40
37.80
31.10
139.00
740
760
102.60
95.90
89.30
82.60
75.90
69.30
62.60
55.90
49.20
42.60
35.90
144.60
760
780
107.40
100.70
94.10
87.40
80.70
74.10
67.40
60.70
54.00
47.40
40.70
150.20
780
800
112.20
105.50
98.90
92.20
85.50
78.90
72.20
65.50
58.80
52.20
45.50
155.80
800
820
117.00
110.30
103.70
97.00
90.30
83.70
77.00
70.30
63.60
57.00
50.30
161.40
820
840
121.80
115.10
108.50
101.80
95.10
88.50
81.80
75.10
68.40
61.80
55.10
167.00
840
860
126.90
120.20
113.60
106.90
100.20
93.60
86.90
80.20
73.50
66.90
60.20
173.00
860
880
133.10
126.40
119.70
113.00
106.40
99.70
93.00
86.40
79.70
73.00
66.40
180.00
880
900
140.10
133.40
126.70
120.00
113.40
106.70
100.00
93.40
86.70
80.00
73.40
187.00
900
920
147.10
140.40
133.70
127.00
120.40
113.70
107.00
100.40
93.70
87.00
80.40
194.00
920
940
154.10
147.40
140.70
134.00
127.40
120.70
114.00
107.40
100.70
94.00
87.40
201.00
940
960
161.10
154.40
147.70
141.00
134.40
127.70
121.00
114.40
107.70
101.00
94.40
208.00
960
980
168.10
161.40
154.70
148.00
141.40
134.70
128.00
121.40
114.70
108.00
101.40
215.00
980
1,000
175.10
168.40
161.70
155.00
148.40
141.70
135.00
128.40
121.70
115.00
108.40
222.00
1,000
1,020
182.10
175.40
168.70
162.00
155.40
148.70
142.00
135.40
128.70
122.00
115.40
229.00
1,020
1,040
189.10
182.40
175.70
169.00
162.40
155.70
149.00
142.40
135.70
129.00
122.40
236.90
(2)
Amount of Income
(A) Amount of tax referred to in Art.38, Par.1, item
(B) Amount of tax referred to in Art.38, Par.1, item 4
Number of Exemptions
0
1
2
3
4
5
6
7
8
9
10
At least
less than
Amount of Tax
\
\
\
\
\
\
\
\
\
\
\
\
\
\
1,040
1,060
196.10
189.40
182.70
176.00
169.40
162.70
156.00
149.40
142.70
136.00
129.40
244.90
1,060
1,080
203.10
196.40
189.70
183.00
176.40
169.70
163.00
156.40
149.70
143.00
136.40
252.90
1,080
1,100
210.10
203.40
196.70
190.00
183.40
176.70
170.00
163.40
156.70
150.00
143.40
260.90
1,100
1,120
217.10
210.40
203.70
197.00
190.40
183.70
177.00
170.40
163.70
157.00
150.40
268.90
1,120
1,140
224.10
217.40
210.70
204.00
197.40
190.70
184.00
177.40
170.70
164.00
157.40
276.90
1,140
1,160
231.30
224.60
218.00
211.30
204.60
198.00
191.30
184.60
177.90
171.30
164.60
284.90
1,160
1,180
239.30
232.60
226.00
219.30
212.60
206.00
199.30
192.60
185.90
179.30
172.60
292.90
1,180
1,200
247.30
240.60
234.00
227.30
220.60
214.00
207.30
200.60
193.90
187.30
180.60
300.90
1,200
1,220
255.30
248.60
242.00
235.30
228.60
222.00
215.30
208.60
201.90
195.30
188.60
308.90
1,220
1,240
263.30
256.60
250.00
243.30
236.60
230.00
223.30
216.60
209.90
203.30
196.60
316.90
1,240
1,260
271.30
264.60
258.00
251.30
244.60
238.00
231.30
224.60
217.90
211.30
204.60
324.90
1,260
1,280
279.30
272.60
266.00
259.30
252.60
246.00
239.30
232.60
225.90
219.30
212.60
332.90
1,280
1,300
287.30
280.60
274.00
267.30
260.60
254.00
247.30
240.60
233.90
227.30
220.60
341.00
1,300
1,320
295.30
288.60
282.00
275.30
268.60
262.00
255.30
248.60
241.90
235.30
228.60
350.00
1,320
1,340
303.30
296.60
290.00
283.30
276.60
270.00
263.30
256.60
249.90
243.30
236.60
359.00
1,340
1,360
311.30
304.60
298.00
291.30
284.60
278.00
271.30
264.60
257.90
251.30
244.60
368.00
1,360
1,380
319.30
312.60
306.00
299.30
292.60
286.00
279.30
272.60
265.90
259.30
252.60
377.00
1,380
1,400
327.30
320.60
314.00
307.30
300.60
294.00
287.30
280.60
273.90
267.30
260.60
386.00
1,400
1,420
335.30
328.60
322.00
315.30
308.60
302.00
295.30
288.60
281.90
275.30
268.60
395.00
1,420
1,440
343.70
337.00
330.30
323.60
317.00
310.30
303.60
297.00
290.30
283.60
277.00
404.00
1,440
1,460
352.70
346.00
339.30
332.60
326.00
319.30
312.60
306.00
299.30
292.60
286.00
413.00
1,460
1,480
361.70
355.00
348.30
341.60
335.00
328.30
321.60
315.00
308.30
301.60
295.00
422.00
1,480
1,500
370.70
364.00
357.30
350.60
344.00
337.30
330.60
324.00
317.30
310.60
304.00
431.00
1,500
1,520
379.70
373.00
366.30
359.60
353.00
346.30
339.60
333.00
326.20
319.60
313.00
440.00
1,520
1,540
388.70
382.00
375.30
368.60
362.00
355.30
348.60
342.00
335.30
328.60
322.00
449.00
1,540
1,560
397.70
391.00
384.30
377.60
371.00
364.30
357.60
351.00
344.30
337.60
331.00
458.00
1,560
1,580
406.70
400.00
393.30
386.60
380.00
373.30
366.60
360.00
353.30
346.60
340.00
467.20
1,580
1,600
415.70
409.00
402.30
395.60
389.00
382.30
375.60
369.00
362.30
355.60
349.00
477.20
1,600
1,620
424.70
418.00
411.30
404.60
398.00
391.30
384.60
378.00
371.30
364.60
358.00
487.20
1,620
1,640
433.70
427.00
420.30
413.60
407.00
400.30
393.60
387.00
380.30
373.60
367.00
497.20
1,640
1,660
422.70
436.00
429.30
422.60
416.00
409.30
402.60
396.00
389.30
382.60
376.00
507.20
1,660
1,680
451.70
445.00
438.30
431.60
425.00
418.30
411.60
405.00
398.30
391.60
385.00
517.20
1,680
1,700
460.70
454.00
447.30
440.60
434.00
427.30
420.60
414.00
407.30
400.60
394.00
527.20
1,700
470.20
463.50
456.80
450.10
443.50
436.80
430.10
423.50
416.80
410.10
403.50
537.20
over 1,700 yen
50% of the excess over 1,700 yen plus the amount of tax indicated under 1,700 yen.
In case the number of dependents exceeds 10, 6.70 yen will be deducted for each over 10, from the tax indicated under 10.
Note:How to find your tax liabilities:-First find the line which corresponds to the amount of your income and you can get your figure at the cross of the above and numbers of your dependents.　Annexed Table II.(D) Withholding Table In Accordance with Provisions of Art.38, Par.1, items 1 and 4-(Weekly Basis).
(1)
Amount of Income
(A) Amount of tax referred to in Art.38, Par.1, item
(B) Amount of Tax referred to in Art.38, Par.1, item 4.
Number of Exemptions
0
1
2
3
4
5
6
7
8
9
10
At least
less than
Amount of Tax
\
\
\
\
\
\
\
\
\
\
\
\
\
16% of wages
120
0
0
0
0
0
0
0
0
0
0
0
120
130
0.40
0
0
0
0
0
0
0
0
0
0
19.20
130
140
2.00
0
0
0
0
0
0
0
0
0
0
20.80
140
150
3.60
0
0
0
0
0
0
0
0
0
0
22.40
150
160
5.20
0.50
0
0
0
0
0
0
0
0
0
24.00
160
170
6.80
2.10
0
0
0
0
0
0
0
0
0
25.60
170
180
8.40
3.70
0
0
0
0
0
0
0
0
0
27.20
180
190
10.00
5.30
0.60
0
0
0
0
0
0
0
0
28.80
190
200
11.60
6.90
2.20
0
0
0
0
0
0
0
0
30.40
200
210
13.20
8.50
3.80
0
0
0
0
0
0
0
0
32.00
210
220
14.80
10.10
5.40
0.70
0
0
0
0
0
0
0
33.60
220
230
16.40
11.70
7.00
2.30
0
0
0
0
0
0
0
35.20
230
240
18.00
13.30
8.60
3.90
0
0
0
0
0
0
0
36.80
240
250
19.60
14.90
10.20
5.50
0.90
0
0
0
0
0
0
38.40
250
260
21.20
16.50
11.80
7.10
2.50
0
0
0
0
0
0
40.20
260
270
22.80
18.10
13.40
8.70
4.10
0
0
0
0
0
0
42.20
270
280
24.40
19.70
15.00
10.30
5.70
1.00
0
0
0
0
0
44.20
280
290
26.00
21.30
16.60
11.90
7.30
2.60
0
0
0
0
0
46.20
290
300
27.60
22.90
18.20
13.50
8.90
4.20
0
0
0
0
0
48.20
300
310
29.20
24.50
19.80
15.10
10.50
5.80
1.10
0
0
0
0
50.20
310
320
30.80
26.10
21.40
16.70
12.10
7.40
2.70
0
0
0
0
52.20
320
330
32.40
27.70
23.00
18.30
13.70
9.00
4.30
0
0
0
0
54.20
330
340
34.00
29.30
24.60
19.90
15.30
10.60
5.90
1.30
0
0
0
56.20
340
350
35.60
30.90
26.20
21.50
16.90
12.20
7.50
2.90
0
0
0
58.20
350
360
37.20
32.50
27.80
23.10
18.50
13.80
9.10
4.50
0
0
0
60.20
360
370
38.80
34.10
29.40
24.70
20.10
15.40
10.70
6.10
1.40
0
0
62.20
370
380
40.70
36.00
31.40
26.70
22.00
17.40
12.70
8.00
3.30
0
0
64.40
380
390
42.70
38.00
33.40
28.70
24.00
19.40
14.70
10.00
5.30
0.70
0
66.80
390
400
44.70
40.00
35.40
30.70
26.00
21.40
16.70
12.00
7.30
2.70
0
69.20
400
410
46.70
42.00
37.40
32.70
28.00
23.40
18.70
14.00
9.30
4.70
0
71.60
410
420
48.70
44.00
39.40
34.70
30.00
25.40
20.70
16.00
11.30
6.70
2.00
74.00
420
430
50.70
46.00
41.40
36.70
32.00
27.40
22.70
18.00
13.30
8.70
4.00
76.40
430
440
52.70
48.00
43.40
38.70
34.00
29.40
24.70
20.00
15.30
10.70
6.00
78.80
440
450
54.70
50.00
45.40
40.70
36.00
31.40
26.70
22.00
17.30
12.70
8.00
81.20
450
460
56.70
52.00
47.40
42.70
38.00
33.40
28.70
24.00
19.30
14.70
10.00
83.60
460
470
58.70
54.00
49.40
44.70
40.00
35.40
30.70
26.00
21.30
16.70
12.00
86.00
470
480
60.70
56.00
51.40
46.70
42.00
37.40
32.70
28.00
23.30
18.70
14.00
88.40
480
490
62.70
58.00
53.40
48.70
44.00
39.40
34.70
30.00
25.30
20.70
16.00
90.80
490
500
65.00
60.30
55.70
51.00
46.30
41.70
37.00
32.30
27.60
23.00
18.30
93.40
500
510
67.40
62.70
58.10
53.40
48.70
44.10
39.40
34.70
30.00
25.40
20.70
96.20
510
520
69.80
65.10
60.50
55.80
51.10
46.50
41.80
37.10
32.40
27.80
23.10
99.00
520
530
72.20
67.50
62.90
58.20
53.50
48.90
44.20
39.50
34.80
30.20
25.50
101.80
530
540
74.60
69.90
65.30
60.60
55.90
51.30
46.60
41.90
37.20
32.60
27.90
104.60
(2)
Amount of Income
(A) Amount of tax referred to in Art.38, Par.1, itme
(B) Amount for Tax referred to in Art.38, Par.1, itme 4.
Number of Exemption
0
1
2
3
4
5
6
7
8
9
10
At least
less than
Amount of Tax
\
\
\
\
\
\
\
\
\
\
\
\
\
\
540
550
77.00
72.30
67.70
63.00
58.30
53.70
49.00
44.30
39.60
35.00
30.30
107.40
550
560
79.40
74.70
70.10
65.40
60.70
56.10
51.40
46.70
42.00
37.40
32.70
110.20
560
570
81.80
77.10
72.50
67.80
63.10
58.50
53.80
49.10
44.40
39.80
35.10
113.00
570
580
84.20
79.50
74.90
70.20
65.50
60.90
56.20
51.50
46.80
42.20
37.50
115.80
580
590
86.60
81.90
77.30
72.60
67.90
63.30
58.60
53.90
49.20
44.60
39.90
118.60
590
600
89.30
84.60
80.00
75.30
70.60
66.00
61.30
56.60
51.90
47.30
42.60
121.70
600
610
92.30
87.60
83.00
78.30
73.60
69.00
64.30
59.60
54.90
50.30
45.60
125.20
610
620
95.80
91.10
86.50
81.80
77.10
72.50
67.80
63.10
58.40
53.80
49.10
128.70
620
630
99.30
94.60
90.00
85.30
80.60
76.00
71.30
66.60
61.90
57.30
52.60
132.20
630
640
102.80
98.10
93.50
88.80
84.10
79.50
74.80
70.10
65.40
60.80
56.10
135.70
640
650
106.30
101.60
97.00
92.30
87.60
83.00
78.30
73.60
68.90
64.30
59.60
139.20
650
660
109.80
105.10
100.50
95.80
91.10
86.50
81.80
77.10
72.40
67.80
63.10
142.70
660
670
113.30
108.60
104.00
99.30
94.60
90.00
85.30
80.60
75.90
71.30
66.60
146.20
670
680
116.80
112.10
107.50
102.80
98.10
93.50
88.80
84.10
79.40
74.80
70.10
149.70
680
690
120.30
115.60
111.00
106.30
101.60
97.00
92.30
87.60
82.90
78.30
73.60
153.20
690
700
123.80
119.10
114.50
109.80
105.10
100.50
95.80
91.10
86.40
81.80
77.10
156.70
700
710
127.30
122.60
118.00
113.30
108.60
104.00
99.30
94.60
89.90
85.30
80.60
160.20
710
720
130.80
126.10
121.50
116.80
112.10
107.50
102.80
98.10
93.40
88.80
84.10
164.20
720
730
134.30
129.10
125.00
120.30
115.60
111.00
106.30
101.60
96.90
92.30
87.60
168.20
730
740
137.80
133.10
128.50
123.80
119.10
114.50
109.80
105.10
100.40
95.80
91.10
172.20
740
750
141.30
136.60
132.00
127.30
122.60
118.00
113.30
108.60
103.90
99.30
94.60
176.20
750
760
144.80
140.10
135.50
130.80
126.10
121.50
116.80
112.10
107.40
102.80
98.10
180.20
760
770
148.30
143.60
139.00
134.30
129.60
125.00
120.30
115.60
110.90
106.30
101.60
184.20
770
780
151.80
147.10
142.50
137.80
133.10
128.50
123.80
119.10
114.40
109.80
105.10
188.20
780
790
155.30
150.60
146.00
141.30
136.60
132.00
127.30
122.60
117.90
113.30
108.60
192.20
790
800
158.80
154.10
149.50
144.80
140.10
135.50
130.80
126.10
121.40
116.80
112.10
196.20
800
810
162.60
157.90
153.20
148.50
143.90
139.20
134.50
129.90
125.20
120.50
115.90
200.20
810
820
166.60
161.90
157.20
152.50
147.90
143.20
138.50
133.90
129.20
124.50
119.90
204.20
820
830
170.60
165.90
161.20
156.50
151.90
147.20
142.50
137.90
133.20
128.50
123.90
208.20
830
840
174.60
169.90
165.20
160.50
155.90
151.20
146.50
141.90
137.20
132.50
127.90
212.20
840
850
178.60
173.90
169.20
164.50
159.90
155.20
150.50
145.90
141.20
136.50
131.90
216.20
850
860
182.60
177.90
173.20
168.50
163.90
159.20
154.50
149.90
145.20
140.50
135.90
220.20
860
870
186.60
181.90
177.20
172.50
167.90
163.20
158.50
153.90
149.20
144.50
139.90
224.20
870
880
190.60
185.90
181.20
176.50
171.90
167.20
162.50
157.90
153.20
148.50
143.90
228.20
880
890
194.60
189.90
185.20
180.50
175.90
171.20
166.50
161.90
157.20
152.50
147.90
232.20
890
900
198.60
193.90
189.20
184.50
179.90
175.20
170.50
165.90
161.20
156.50
151.90
236.20
900
910
202.60
197.90
193.20
188.50
183.90
179.20
174.50
169.90
165.20
160.50
155.90
240.40
910
920
206.60
201.90
197.20
192.50
187.90
183.20
178.50
173.90
169.20
164.50
159.90
244.90
920
930
210.60
205.90
201.20
196.50
191.90
187.20
182.50
177.90
173.20
168.50
163.90
249.40
930
640
214.60
209.90
205.20
200.50
195.90
191.20
186.50
181.90
177.20
172.50
167.90
253.90
940
950
218.60
213.90
209.20
204.50
199.90
195.20
190.50
185.90
181.20
176.50
171.90
258.40
950
960
222.60
217.90
213.20
208.50
203.90
199.20
194.50
189.90
185.20
180.50
175.90
262.90
960
970
226.60
221.90
217.20
212.50
207.90
203.20
198.50
193.90
189.20
184.50
179.90
267.40
(3)
Amount of income
(A) Amount of tax referred to in Art.38, Par.1, item
(B) Amount for Tax referred to in Art.38, Par.1, item 4.
Number of Exemptions
0
1
2
3
4
5
6
7
8
9
10
At least
lass than
Amount of Tax
\
\
\
\
\
\
\
\
\
\
\
\
\
\
970
980
230.60
225.90
221.20
216.50
211.90
207.20
202.50
197.90
193.20
188.50
183.90
271.90
980
990
234.60
229.90
225.20
220.50
215.90
211.20
206.50
201.90
197.20
192.50
187.90
276.40
990
1,000
238.60
233.90
229.30
224.60
219.90
215.30
210.60
205.90
201.20
196.60
191.90
280.90
1,000
1,010
243.10
238.40
233.80
229.10
224.40
219.80
215.10
210.40
205.70
201.10
196.40
285.40
1,010
1,020
247.60
242.90
238.30
233.60
228.90
224.30
219.60
214.90
210.20
205.60
200.90
289.90
1,020
1,030
252.10
247.40
242.80
238.10
233.40
228.80
224.10
219.40
214.70
210.10
205.40
294.40
1,030
1,040
256.60
251.90
247.30
242.60
237.90
233.30
228.60
223.90
219.20
214.60
209.90
298.90
1,040
1,050
261.10
256.40
251.80
247.10
242.40
237.80
233.10
228.40
223.70
219.10
214.40
303.40
1,050
1,060
265.60
260.90
256.30
251.60
246.90
242.30
237.60
232.90
228.20
223.60
218.90
307.90
1,060
1,070
270.10
265.40
260.80
256.10
251.40
246.80
242.10
237.40
232.70
228.10
223.40
312.40
1,070
1,080
274.60
269.90
265.30
260.60
255.90
251.30
246.60
241.90
237.20
232.60
227.90
316.90
1,080
1,090
279.10
274.40
269.80
265.10
260.40
255.80
251.10
246.40
241.70
237.10
232.40
321.40
1,090
1,100
283.60
278.90
274.30
269.60
264.90
260.30
255.60
250.90
246.20
241.60
236.90
325.90
1,100
1,110
288.10
283.40
278.80
274.10
269.40
264.80
260.10
255.40
250.70
246.10
241.40
330.90
1,110
1,120
292.60
287.90
283.30
278.60
273.90
269.30
264.60
259.90
255.20
250.60
245.90
335.90
1,120
1,130
297.10
292.40
287.80
283.10
278.40
273.80
269.10
264.40
259.70
255.10
250.40
340.90
1,130
1,140
301.60
296.90
292.30
287.60
282.90
278.30
273.60
268.90
264.20
259.60
254.90
345.90
1,140
1,150
306.10
301.40
296.80
292.10
287.40
282.80
278.10
273.40
268.70
264.10
259.40
350.90
1,150
1,160
310.60
305.90
301.30
296.60
291.90
287.30
282.60
277.90
273.20
268.60
263.90
355.90
1,160
1,170
315.10
310.40
305.80
301.10
296.40
291.80
287.10
282.40
277.70
273.10
268.40
360.90
1,170
1,180
319.60
314.90
310.30
305.60
300.90
296.30
291.60
286.90
282.20
277.60
272.90
365.90
1,180
1,190
324.10
319.40
314.80
310.10
305.40
300.80
296.10
291.40
286.70
282.10
277.40
370.90
1,190
1,200
328.90
324.20
319.60
314.90
310.20
305.60
300.90
296.20
291.50
286.90
282.20
375.90
1,200
333.90
329.20
324.60
319.90
315.20
310.60
305.90
301.20
296.50
291.90
287.20
380.90
over 1,200 yen
50% of the excess over 1,200 yen plus the amount of tax indicated under 1,200 yen.
In case the number of dependents excels 10, 4.70 yen will be deducted for each over 10, from the tax indicated under 10.
Note:How to find your tax liabilities:-First find the line which corresponds to the amount of your income and you can get your figure at the cross of the above and numbers of your dependents.　Annexed Table II.(E) Withholding Table In Accordance with Provisions of Art.38, Par.1, items 1 and 4-(Daily Basis).
(1)
Amount of Income
(A) Amount of tax referred to in Art.38, Par.1, item
(B) Amount of Tax referred to in Art.38, Par.1, item 4
Number of Exemptions
0
1
2
3
4
5
6
7
8
9
10
At least
less than
Amount of Tax
\
\
\
\
\
\
\
\
\
\
\
\
\
16% of wages
18
0
0
0
0
0
0
0
0
0
0
0
18
20
0.20
0
0
0
0
0
0
0
0
0
0
2.80
20
22
0.50
0
0
0
0
0
0
0
0
0
0
3.20
22
24
0.80
0.10
0
0
0
0
0
0
0
0
0
3.50
24
26
1.10
0.40
0
0
0
0
0
0
0
0
0
3.80
26
28
1.40
0.70
0
0
0
0
0
0
0
0
0
4.10
28
30
1.80
1.10
0.40
0
0
0
0
0
0
0
0
4.40
30
32
2.10
1.40
0.70
0
0
0
0
0
0
0
0
4.80
32
34
2.40
1.70
1.00
0.30
0
0
0
0
0
0
0
5.10
34
36
2.70
2.00
1.40
0.70
0
0
0
0
0
0
0
5.40
36
38
3.00
2.40
1.70
1.00
0.40
0
0
0
0
0
0
5.80
38
40
3.40
2.70
2.00
1.30
0.70
0
0
0
0
0
0
6.20
40
42
3.70
3.00
2.30
1.70
1.00
0.30
0
0
0
0
0
6.60
42
44
4.00
3.30
2.70
2.00
1.30
0.60
0
0
0
0
0
7.00
44
46
4.30
3.60
3.00
2.30
1.60
1.00
0.30
0
0
0
0
7.40
46
48
4.60
4.00
3.30
2.60
2.00
1.30
0.60
0
0
0
0
7.80
48
50
5.00
4.30
3.60
2.90
2.30
1.60
0.90
0.30
0
0
0
8.20
50
52
5.30
4.60
3.90
3.30
2.60
1.90
1.30
0.60
0
0
0
8.60
52
54
5.60
4.90
4.30
3.60
2.90
2.30
1.60
0.90
0.30
0
0
9.00
54
56
6.00
5.30
4.70
4.00
3.30
2.70
2.00
1.30
0.70
0
0
9.40
56
58
6.40
5.70
5.10
4.40
3.70
3.10
2.40
1.70
1.10
0.40
0
9.90
58
60
6.80
6.10
5.50
4.80
4.10
3.50
2.80
2.10
1.50
0.80
0.10
10.40
60
62
7.20
6.50
5.90
5.20
4.50
3.90
3.20
2.50
1.90
1.20
0.50
10.90
62
64
7.60
6.90
6.30
5.60
4.90
4.30
3.60
2.90
2.30
1.60
0.90
11.40
64
66
8.00
7.30
6.70
6.00
5.30
4.70
4.00
3.30
2.70
2.00
1.30
11.80
66
68
8.40
7.70
7.10
6.40
5.70
5.10
4.40
3.70
3.10
2.40
1.70
12.30
68
70
8.80
8.10
7.50
6.80
6.10
5.50
4.80
4.10
3.50
2.80
2.10
12.80
70
72
9.30
8.60
7.90
7.20
6.60
5.90
5.20
4.60
3.90
3.20
2.60
13.30
72
74
9.70
9.10
8.40
7.70
7.10
6.40
5.70
5.00
4.40
3.70
3.00
13.90
74
76
10.20
9.50
8.90
8.20
7.50
6.90
6.20
5.50
4.90
4.20
3.50
14.40
76
78
10.70
10.00
9.40
8.70
8.00
7.30
6.70
6.00
5.30
4.70
4.00
15.00
78
80
11.20
10.50
9.80
9.20
8.50
7.80
7.20
6.50
5.80
5.10
4.50
15.50
80
82
11.70
11.00
10.30
9.60
9.00
8.30
7.60
7.00
6.30
5.60
5.00
16.10
82
84
12.10
11.50
10.80
10.10
9.50
8.80
8.10
7.40
6.80
6.10
5.40
16.70
84
86
12.60
12.00
11.30
10.60
10.00
9.30
8.60
8.00
7.30
6.60
5.90
17.20
86
88
13.30
12.60
11.90
11.20
10.60
9.90
9.20
8.60
7.90
7.20
6.60
17.90
88
90
14.00
13.30
12.60
11.90
11.30
10.60
9.90
9.30
8.60
7.90
7.30
18.60
90
92
14.70
14.00
13.30
12.60
12.00
11.30
10.60
10.00
9.30
8.60
8.00
19.30
92
94
15.40
14.70
14.00
13.30
12.70
12.00
11.30
10.70
10.00
9.30
8.70
20.00
94
96
16.10
15.40
14.70
14.00
13.40
12.70
12.00
11.40
10.70
10.00
9.40
20.70
96
98
16.80
16.10
15.40
14.70
14.10
13.40
12.70
12.10
11.40
10.70
10.10
21.40
98
100
17.50
16.80
16.10
15.40
14.80
14.10
13.40
12.80
12.10
11.40
10.80
22.10
100
102
18.20
17.50
16.80
16.10
15.50
14.80
14.10
13.50
12.80
12.10
11.50
22.80
(2)
Amount of Income
(A) Amount of tax referred to in Art.38, Par.1, item
(B) Amount of Tax referred to in Art.38, Par.1, item 4
Number of Exemptions
0
1
2
3
4
5
6
7
8
9
10
At least
less than
Amount of Tax
\
\
\
\
\
\
\
\
\
\
\
\
\
\
102
104
18.90
18.20
17.50
16.80
16.20
15.50
14.80
14.20
13.50
12.80
12.20
23.60
104
106
19.60
18.90
18.20
17.50
16.90
16.20
15.50
14.90
14.20
13.50
12.90
24.40
106
108
20.30
19.60
18.90
18.20
17.60
16.90
16.20
15.60
14.90
14.20
13.60
25.20
108
110
21.00
20.30
19.60
18.90
18.30
17.60
16.90
16.30
15.60
14.90
14.30
26.00
110
112
21.70
21.00
20.30
19.60
19.00
18.30
17.60
17.00
16.30
15.60
15.00
26.80
112
114
22.40
21.70
21.00
20.30
19.70
19.00
18.30
17.70
17.00
16.30
15.70
27.60
114
116
23.10
22.40
21.70
21.10
20.40
19.70
19.10
18.40
17.70
17.10
16.40
28.40
116
118
23.90
23.20
22.50
21.90
21.20
20.50
19.90
19.20
18.50
17.90
17.20
29.20
118
120
24.70
24.00
23.30
22.70
22.00
21.30
20.70
20.00
19.30
18.70
18.00
30.00
120
122
25.50
24.80
24.10
23.50
22.80
22.10
21.50
20.80
20.10
19.50
18.80
30.80
122
124
26.30
25.60
24.90
24.30
23.60
22.90
22.30
21.60
20.90
20.30
19.60
31.60
124
126
27.10
26.40
25.70
25.10
24.40
23.70
23.10
22.40
21.70
21.10
20.40
32.40
126
128
27.90
27.20
26.50
25.90
25.20
24.50
23.90
23.20
22.50
21.90
21.20
33.20
128
130
28.70
28.00
27.30
26.70
26.00
25.30
24.70
24.00
23.30
22.70
22.00
34.00
130
132
29.50
28.80
28.10
27.50
26.80
26.10
25.50
24.80
24.10
23.50
22.80
34.90
132
134
30.30
29.60
28.90
28.30
27.60
26.90
26.30
25.60
24.90
24.30
23.60
35.80
134
136
31.10
30.40
29.70
29.10
28.40
27.70
27.10
26.40
25.70
25.10
24.40
36.70
136
138
31.90
31.20
30.50
29.90
29.20
28.50
27.90
27.20
26.50
25.90
25.20
37.60
138
140
32.70
32.00
31.30
30.70
30.00
29.30
28.70
28.00
27.30
26.70
26.00
38.50
140
142
33.50
32.80
32.10
31.50
30.80
30.10
29.50
28.80
28.10
27.50
26.80
39.40
142
144
34.30
33.60
33.00
32.30
31.60
31.00
30.30
29.60
29.00
28.30
27.60
40.30
144
146
35.20
34.50
33.90
33.20
32.50
31.90
31.20
30.60
29.90
29.20
28.50
41.20
146
148
36.10
35.40
34.80
34.10
33.40
32.80
32.10
31.40
30.80
30.10
29.40
42.10
148
150
37.00
36.30
35.70
35.00
34.30
33.70
33.00
32.30
31.70
31.00
30.30
43.00
150
152
37.90
37.20
36.60
35.90
35.20
34.60
33.90
33.20
32.60
31.90
31.20
43.90
152
154
38.80
38.10
37.50
36.80
36.10
35.50
34.80
34.10
33.50
32.80
32.10
44.80
154
156
39.70
39.00
38.40
37.70
37.00
36.40
35.70
35.00
34.40
33.70
33.00
45.70
156
158
40.60
39.90
39.30
38.60
37.90
37.30
36.60
35.90
35.30
34.60
33.90
46.70
158
160
41.50
40.80
40.20
39.50
38.80
38.20
37.50
36.80
36.20
35.50
34.80
47.70
160
162
42.40
41.70
41.10
40.40
39.70
39.10
38.40
37.70
37.10
36.40
35.70
48.70
162
164
43.30
42.60
42.00
41.30
40.60
40.00
39.30
38.60
38.00
37.30
36.60
49.70
164
166
44.20
43.50
42.90
42.20
41.50
40.90
40.20
39.50
38.90
38.20
37.50
50.70
166
168
45.10
44.40
43.80
43.10
42.40
41.80
41.10
40.40
39.80
39.10
38.40
51.70
168
170
46.00
45.30
44.70
44.00
43.30
42.70
42.00
41.30
40.70
40.00
39.30
52.70
170
47.00
46.30
45.60
45.00
44.30
43.60
42.90
42.30
41.60
40.90
40.30
53.70
over 170
yen 50% of the excess over 170 yen plus the amount of the indicated under 170 yen
In case the number of dependents exceeds 10, 70 sen will be deducted for each over 10, from the tax indicated under 10.
Note:How to find your tax liabilities:-　First find the line which corresponds to the amount of your income and you can get your figure at the cross of the above and numbers of your dependents.
Annexed Table III. Withholding Table In Accordance with Provisions of Art.38, Par.1, item 5.
(1)
If the bonus-period is a quarterly bonus period
If the bonus-period is a semiyearly bonus period
If the bonus-period is other period than shown left
Amount of Income
Amount of tax
Amount of Income
Amount of tax
Amount of Income
Amount of tax
At least
But less than
At least
But less than
At least
But less than
\
\
16% of wages
\
\
16% of wages
\
\
16% of wages
\3,125
\6,250
\12,500
\
\
\
3,125
3,250
500
6,250
6,500
1,000
12,500
13,000
2,000
3,250
3,375
525
6,500
6,750
1,050
13,000
13,500
2,100
3,375
3,500
550
6,750
7,000
1,100
13,500
14,000
2,200
3,500
3,625
575
7,000
7,250
1,150
14,000
14,500
2,300
3,625
3,750
600
7,250
7,500
1,200
14,500
15,000
2,400
3,750
3,875
625
7,500
7,750
1,250
15,000
15,500
2,500
3,875
4,000
650
7,750
8,000
1,300
15,500
16,000
2,600
4,000
4,125
675
8,000
8,250
1,350
16,000
16,500
2,700
4,125
4,250
700
8,250
8,500
1,400
16,500
17,000
2,800
4,250
4,375
725
8,500
8,750
1,450
17,000
17,500
2,900
4,375
4,500
750
8,750
9,000
1,500
17,500
18,000
3,000
4,500
4,625
775
9,000
9,250
1,550
18,000
18,500
3,100
4,625
4,750
800
9,250
9,500
1,600
18,500
19,000
3,200
4,750
4,875
827
9,500
9,750
1,655
19,000
19,500
3,310
4,875
5,000
857
9,750
10,000
1,715
19,500
20,000
3,430
5,000
5,125
887
10,000
10,250
1,775
20,000
20,500
3,550
5,125
5,250
917
10,250
10,500
1,835
20,500
21,000
3,670
5,250
5,375
947
10,500
10,750
1,895
21,000
21,500
3,790
5,375
5,500
977
10,750
11,000
1,955
21,500
22,000
3,910
5,500
5,625
1,007
11,000
11,250
2,015
22,000
22,500
4,030
5,625
5,750
1,037
11,250
11,500
2,075
22,500
23,000
4,150
5,750
5,875
1,067
11,500
11,750
2,135
23,000
23,500
4,270
5,875
6,000
1,097
11,750
12,000
2,195
23,500
24,000
4,390
6,000
6,125
1,127
12,000
12,250
2,255
24,000
24,500
4,510
6,125
6,250
1,157
12,250
12,500
2,315
24,500
25,000
4,630
6,250
6,375
1,187
12,500
12,750
2,375
25,000
25,500
4,750
6,375
6,500
1,222
12,750
13,000
2,445
25,500
26,000
4,890
6,500
6,625
1,257
13,000
13,250
2,515
26,000
26,500
5,030
6,625
6,750
1,292
13,250
13,500
2,585
26,500
27,000
5,170
6,750
6,875
1,327
13,500
13,750
2,655
27,000
27,500
5,310
6,875
7,000
1,362
13,750
14,000
2,725
27,500
28,000
5,450
7,000
7,125
1,397
14,000
14,250
2,795
28,000
28,500
5,590
7,125
7,250
1,432
14,250
14,500
2,865
28,500
29,000
5,730
7,250
7,375
1,467
14,500
14,750
2,935
29,000
29,500
5,870
7,375
7,500
1,502
14,750
15,000
3,005
29,500
30,000
6,010
7,500
7,625
1,537
15,000
15,250
3,075
30,000
30,500
6,150
7,625
7,750
1,581
15,250
15,500
3,162
30,500
31,000
6,325
7,750
7,875
1,625
15,500
15,750
3,250
31,000
31,500
6,500
7,875
8,000
1,668
15,750
16,000
3,337
31,500
32,000
6,675
8,000
8,125
1,712
16,000
16,250
3,425
32,000
32,500
6,850
8,125
8,250
1,756
16,250
16,500
3,512
32,500
33,000
7,025
8,250
8,375
1,800
16,500
16,750
3,600
33,000
33,500
7,200
8,375
8,500
1,843
16,750
17,000
3,687
33,500
34,000
7,375
8,500
8,625
1,887
17,000
17,250
3,775
34,000
34,500
7,550
8,625
8,750
1,931
17,250
17,500
3,862
34,500
35,000
7,725
(2)
If the bonus period is a quarterly bonus period
If the bonus-period is a semiyearly bonus period
If the bonus-period is other period than shown left
Amount of Income
Amount of tax
Amount of Income
Amount of tax
Amount of Income
Amount of tax
At least
But less than
At least
But less than
At least
But less than
\
\
\
\
\
\
\
\
\
8,750
8,875
1,975
17,500
17,750
3,950
35,000
35,500
7,900
8,875
9,000
2,018
17,750
18,000
4,037
35,500
36,000
8,075
9,000
9,125
2,062
18,000
18,250
4,125
36,000
36,500
8,250
9,125
9,250
2,112
18,250
18,500
4,225
36,500
37,000
8,450
9,250
9,375
2,162
18,500
18,750
4,325
37,000
37,500
8,650
9,375
9,500
2,212
18,750
19,000
4,425
37,500
38,000
8,850
9,500
9,625
2,262
19,000
19,250
4,525
38,000
38,500
9,050
9,625
9,750
2,312
19,250
19,500
4,625
38,500
39,000
9,250
9,750
9,875
2,362
19,500
19,750
4,725
39,000
39,500
9,450
9,875
1,0000
2,412
19,750
20,000
4,825
39,500
40,000
9,650
10,000
10,125
2,462
20,000
20,250
4,925
40,000
40,500
9,850
10,125
10,250
2,512
20,250
20,500
5,025
40,500
41,000
10,050
10,250
10,375
2,562
20,550
20,750
5,125
41,000
41,500
10,250
10,375
10,500
2,612
20,750
21,000
5,225
41,500
42,000
10,450
10,500
10,625
2,662
21,000
21,250
5,325
42,000
42,500
10,650
10,625
10,750
2,712
21,250
21,500
5,425
42,500
43,000
10,850
10,750
10,875
2,762
21,500
21,750
5,525
43,000
43,500
11,050
10,875
11,000
2,812
21,750
22,000
5,625
43,500
44,000
11,250
11,000
11,125
2,862
22,000
22,250
5,725
44,000
44,500
11,450
11,125
11,250
2,912
22,250
22,500
5,825
44,500
45,000
11,650
11,250
11,375
2,962
22,500
22,750
5,925
45,000
45,500
11,850
11,375
11,500
3,012
22,750
23,000
6,025
45,500
46,000
12,050
11,500
11,625
3,062
23,000
23,250
6,125
46,000
46,500
12,250
11,625
11,750
3,118
23,250
23,500
6,237
46,500
47,000
12,475
11,750
11,875
3,175
23,500
23,750
6,350
47,000
47,500
12,700
11,875
12,000
3,231
23,750
24,000
6,462
47,500
48,000
12,925
12,000
12,125
3,287
24,000
24,250
6,575
48,000
48,500
13,150
12,125
12,250
3,343
24,250
24,500
6,687
48,500
49,000
13,375
12,250
12,375
3,400
24,500
24,750
6,800
49,000
49,500
13,600
12,375
12,500
3,456
24,750
25,000
6,912
49,500
50,000
13,825
12,500
12,625
3,512
25,000
25,250
7,025
50,000
50,500
14,050
12,625
12,750
3,568
25,250
25,500
7,137
50,500
51,000
14,275
12,750
12,875
3,625
25,500
25,750
7,250
51,000
51,500
14,500
12,875
13,000
3,681
25,750
26,000
7,362
51,500
52,000
14,725
13,000
13,125
3,737
26,000
26,250
7,475
52,000
52,500
14,950
13,125
13,250
3,793
26,250
26,500
7,587
52,500
53,000
15,175
13,250
13,375
3,850
26,500
26,750
7,700
53,000
53,500
15,400
13,375
13,500
3,906
26,750
27,000
7,812
53,500
54,000
15,625
13,500
13,625
3,962
27,000
27,250
7,925
54,000
54,500
15,850
13,625
13,750
4,018
27,250
27,500
8,037
54,500
55,000
16,075
13,750
13,875
4,075
27,500
27,750
8,150
55,000
55,500
16,300
13,875
14,000
4,131
27,750
28,000
8,262
55,500
56,000
16,525
14,500
4,187
28,000
8,375
56,000
16,750
over 14,500 yen
50% of the excess over 14,500 yen plus the amount of tax indicated under 14,500 yen
over 28,000 yen
50% of the excess over 28,000 yen plus the amount of tax indicated under 28,000 yen
over 56,000 yen
50% of the excess over 56,000 yen plus the amount of tax indicated under 56,000 yen
Note:How to find your tax liabilities:-　First find the line which corresponds to the amount of your income and you can get your figure at the cross of the above and numbers of your dependents.
Annexed Table IV. Withholding Table In Accordance with Provisions of Art.38, Par.1, item 6.
Amount of Income after deduction
Amount of tax
Amount of Income after deduction
Amount of tax
Amount of Income after deduction
Amount of tax
At least
But less than
At least
But less than
At least
But less than
20,000
10% of wages
\
\
\
\
\
\
40,000
40,500
4,750
61,000
62,000
8,450
\
\
\
40,500
41,000
4,837
62,000
63,000
8,650
20,000
20,500
2,000
41,000
41,500
4,925
63,000
64,000
8,850
20,500
21,000
2,062
41,500
42,000
5,012
64,000
65,000
9,050
21,000
21,500
2,125
42,000
42,500
5,100
65,000
66,000
9,250
21,500
22,000
2,187
22,000
22,500
2,250
42,500
43,000
5,187
66,000
67,000
9,450
43,000
43,500
5,275
67,000
68,000
9,650
22,500
23,000
2,312
43,500
44,000
5,362
68,000
69,000
9,850
23,000
23,500
2,375
44,000
44,500
5,450
69,000
70,000
10,050
23,500
24,000
2,437
44,500
45,000
5,537
70,000
71,000
10,250
24,000
24,500
2,500
24,500
25,000
2,562
71,000
72,000
10,450
45,000
45,500
5,625
72,000
73,000
10,650
45,500
46,000
5,712
73,000
74,000
10,850
25,000
25,500
2,625
46,000
46,500
5,800
74,000
75,000
11,050
25,500
26,000
2,687
46,500
47,000
5,887
75,000
76,000
11,250
26,000
26,500
2,750
47,000
47,500
5,975
26,500
27,000
2,812
76,000
77,000
11,450
27,000
27,500
2,875
47,500
48,000
6,062
77,000
78,000
11,650
48,000
48,500
6,150
78,000
79,000
11,850
27,500
28,000
2,937
48,500
49,000
6,237
79,000
80,000
12,050
28,000
28,500
3,000
49,000
49,500
6,325
80,000
81,000
12,250
28,500
29,000
3,062
49,500
50,000
6,412
29,000
29,500
3,125
81,000
82,000
12,475
29,500
30,000
3,187
82,000
83,000
12,700
50,000
50,500
6,500
83,000
84,000
12,925
50,500
51,000
6,587
84,000
85,000
13,150
51,000
51,500
6,675
85,000
86,000
13,375
30,000
30,500
3,250
51,500
52,000
6,762
30,500
31,000
3,325
52,000
52,500
6,850
86,000
87,000
13,600
31,000
31,500
3,400
87,000
88,000
13,825
31,500
32,000
3,475
88,000
89,000
14,050
32,000
32,500
3,550
52,500
53,000
6,837
89,000
90,000
14,275
53,000
53,500
7,025
90,000
91,000
14,500
53,500
54,000
7,112
32,500
33,000
3,625
54,000
54,500
7,200
91,000
92,000
14,725
33,000
33,500
3,700
54,500
55,000
7,287
92,000
93,000
14,950
33,500
34,000
3,775
93,000
94,000
15,175
34,000
34,500
3,850
94,000
95,000
15,400
34,500
35,000
3,925
55,000
55,500
7,375
95,000
96,000
15,625
55,500
56,000
7,462
56,000
56,500
7,550
35,000
35,500
4,000
56,500
57,000
7,637
96,000
97,000
15,850
35,500
36,000
4,075
57,000
57,500
7,725
97,000
98,000
16,075
36,000
36,500
4,150
98,000
99,000
16,300
36,500
37,000
4,225
99,000
100,000
16,525
37,000
37,500
4,300
57,500
58,000
7,812
58,000
58,500
7,900
100,000円
16,750
58,500
59,000
7,987
37,500
38,000
4,375
59,000
59,500
8,075
over 100,000 Yen
25% of the excess over 10,000 yen plus the amount of tax indicated under 100,000 yen
38,000
38,500
4,450
59,500
60,000
8,162
38,500
39,000
4,525
39,000
39,500
4,600
39,500
40,000
4,675
60,000
61,000
8,250
Note:How to find your tax liabilities:-　First find the line which corresponds to the amount of your income and you can get your figure at the cross of the above and numbers of your dependents.