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.