(所得税法の一部を改正する等の法律)
法令番号: 法律第142号
公布年月日: 昭和22年11月30日
法令の形式: 法律

提案理由 (AIによる要約)

政府は、財政需要の増大に対応し収支均衡を図るため、所得税法等の改正を行うこととした。所得税については、インフレ利得者等の一定額を超える所得者に対し重課する一方、勤労所得者及び扶養親族を有する者の負担を軽減する。また、酒税・清涼飲料税・物品税・入場税等の間接税について、物価状況に応じた増徴を行う。さらに、戦災者と非戦災者との経済的格差に鑑み、戦災を免れた者に対し一回限りの特別課税として非戦災者特別税を創設する。これらの改正により、平年度で約341億4,600万円、初年度で約227億7,700万円の増収を見込んでいる。

参照した発言:
第1回国会 衆議院 財政及び金融委員会 第35号

審議経過

第1回国会

衆議院
財政及び金融委員会 - 第35号
(昭和22年11月15日)
参議院
財政及び金融委員会 - 第31号
(昭和22年11月15日)
財政及び金融委員会 - 第32号
(昭和22年11月17日)
衆議院
財政及び金融委員会公聴会 - 第1号
(昭和22年11月19日)
財政及び金融委員会公聴会 - 第2号
(昭和22年11月20日)
参議院
財政及び金融委員会 - 第36号
(昭和22年11月22日)
財政及び金融委員会 - 第38号
(昭和22年11月24日)
衆議院
財政及び金融委員会 - 第39号
(昭和22年11月25日)
参議院
財政及び金融委員会 - 第39号
(昭和22年11月25日)
衆議院
財政及び金融委員会 - 第40号
(昭和22年11月26日)
財政及び金融委員会 - 第41号
(昭和22年11月27日)
本会議 - 第67号
(昭和22年11月27日)
参議院
財政及び金融委員会 - 第41号
(昭和22年11月27日)
財政及び金融委員会 - 第42号
(昭和22年11月28日)
本会議 - 第58号
(昭和22年11月28日)
衆議院
本会議 - 第75号 附録
(昭和22年12月10日)
所得税法の一部を改正する等の法律をここに公布する。
I hereby promulgate the Law concerning the Partial Admendments to the Income Tax Law and Other Laws.
御名御璽
Signed:HIROHITO, Seal of the Emperor
昭和二十二年十一月三十日
This thirtieth day of the eleventh month of the twenty-second year of Showa (November 30, 1947)
内閣総理大臣　片山哲
Prime Minister　KATAYAMA Tetsu
法律第百四十二号
Law No.142
第一條　所得税法の一部を次のように改正する。
Article 1.　The Income Tax Law shall be partly amended as follows.
第六條第五号を次のように改める。
Art.6, No.5 shall read as follows:
五　第九條第一項第八号に規定する所得のうち、贈與、遺贈又は相続に因り取得したもの、生命保險契約に基き死亡を原因として支拂を受けた保險金、傷害保險契約又は損害保險契約に基き支拂を受けた保險金、損害賠償に因り取得したもの、慰籍料その他これらに類するもの
5.　Such incomes in the income referred to under Art.9, Par.1, Item 8, as an amount acquired in the way of donation, bequest or inheritance, an amount of insurance money paid due to death of the insured according to a life insurance contract, an amount of insurance money paid according to an injury-or non-life-insurance contract, income as acquired by the loss Compensation, consolation money and other incomes of similar natures.
第九條第一項第四号中「十分の二」を「十分の二・五」に、「六千圓」を「一萬二千五百圓」に改め、同項中第八号を第九号とし、同項第七号の次に次の一号を加える。
In Art.9, Par.1, Item 4, "20%" shall read "25%" and "6,000 yen" shall read "12,500 yen" and in Par.1 of the same Article, "Item 8" shall read "Item 9" and the following item shall be added next to Item 7:
八　前各号以外の所得で営利を目的とする繼続的行爲から生じた所得以外の一時の所得（以下一時所得という。）は、その年中の総收入金額からその收入を得るために支出した金額を控除した金額の十分の五に相當する金額
8.　As to the income other than the incomes as referred to under each of the abovementioned numbers and other than the incomes arising out of consecutive actions aiming at profit makings (the income shall hereinafer be called the temporary income), gross receipts in the year less amount of expenditures required for the aquisition of the income concerned, reduced by 50%.
同條第二項中「及び讓渡所得」を「、讓渡所得及び一時所得」に改める。
In Par.2 of the same Article, "capital gains" shall read "capital gains and temporary income" .
第十條第一項及び第二項中「第八号」を「第九号」に改め、同條第三項中「第八号」を「第九号」に改め、「必要な経費」の下に「又は同項第八号に規定する收入を得るために支出した金額」を加え、同條に次の一項を加える。
In Art.10, Pars.1 and 2, "Item 8" shall read "Item 9" , in Par.3 of the same Article, "Item 8" shall read "Item 9" and "or amount of expenditures required for the acquisition of the income concerned as referred to under Item 8 of the same paragraph" shall be added next to "necessary expenditures" and the following paragraph shall be added to the same Article.
前條第一項第八号及び本條第三項に定めるものの外、一時所得の計算に關し必要な事項は、命令でこれを定める。
Necessary matters concerning the computation of capital gain shall be provided for by Ordinance;excepting the cases as designated under Par.1, Item 8 of the preceding Article.
第十三條第一項中「
七萬圓を超える金額 百分の五十五
十萬圓を超える金額 百分の六十
二十萬圓を超える金額 百分の六十五
五十萬圓を超える金額 百分の七十
百萬圓を超える金額 百分の七十五
」を「
七萬圓を超える金額 百分の五十七
九萬圓を超える金額 百分の六十四
十二萬圓を超える金額 百分の六十八
十五萬圓を超える金額 百分の七十二
二十萬圓を超える金額 百分の七十六
二十五萬圓を超える金額 百分の八十
三十萬圓を超える金額 百分の八十二
五十萬圓を超える金額 百分の八十四
百萬圓を超える金額 百分の八十五
」に改め、同條第二項中「前項」を「第一項」に改め、「計算した金額」の下に「（前項の規定の適用がある場合においては、同居親族の課税所得金額の合計額の百分の八十に相當する金額）」を加え、同條第一項の次に次の一項を加える。
In Art.13, Par.1,
"Exceeding 70,000 55%
100,000 60%
200,000 65%
500,000 70%
1,000,000 75%
" shall read
"Exceeding 70,000 57%
90,000 64%
120,000 58%
150,000 72%
200,000 76%
250,000 80%
300,000 82%
500,000 84%
1,000,000 85%
In Par.2 of the same Article, "the preceding paragraph" shall read "Par.1" and "(in case of the preceding paragraph, the amount equivalent to 80% of the sum total of the amount of income of the co-living families)" shall be added next to "respective taxable income" and the following paragraph shall be added next to Par.1:
前項の規定により算出した税額が課税所得金額の百分の八十に相當する金額を超える場合においては、當該超過額に相當する所得税額は、これを免除する。
In case the amount of tax as computed pursuant to the preceding paragraph is exceeding the amount equivalent to 80% of the amount of taxable income, the amount of income tax in excess of the amount concerned shall be exempted.
第十四條第一項中「二百四十圓」を「四百八十圓」に改める。
In Art.14, Par.1, "240 yen" shall read "480 yen" .
第十五條中「（同居親族については、所得金額の合計額）が五萬圓」を「が八萬圓」に改め、「命令の定めるところにより、」を削り、同條に次の二項を加える。
In Art.15, "on the income not exceeding 50,000 yen" shall read "on the income not exceeding 80,000 yen" , and "(in case of a co-living family, on the total of its income exceeding 50,000 yen)" and "as may be provided for by Ordinance" shall be deleted and the following two paragraphs shall be added to the same Article.
前項の場合において、同居親族の所得金額は、これを合算し、その総額並びに扶養親族の有無及びその数に應じ、別表第一に定める金額を求め、その金額を各ゝその所得金額に按分して、各ゝその税額を定める。
The amount of income of each number of a co-living family shall be added together for purposes of the application of the preceding paragraph, and the tax liabilities for each of the member shall be computed by allocating the amount as figured out by the Annexed Table 1 according to the total amount of income and the number of dependents, if any, to each member of the co-living family in proportion to the taxable income of respective members.
同居親族のうちに給與所得又は退職所得を有する者が二人以上あり、且つ、第十二條第五項の規定を適用したとすれば、當該所得を有する者の當該所得の金額から控除する金額の合計額が四千八百圓を超えることとなる場合における前項の同居親族の所得金額の総額は、當該所得金額の総額から當該控除金額の合計額のうち四千八百圓を超える金額を控除して計算した金額による。
In case there are two or more members in a co-living family who make the earned or retirement income, and, who, when their incomes are put together, are entitled to more than 4,800 yen deduction by virtue of Art.12, Par.5, the excess in the deductible amount over 4,800 yen shall be deducted from the sum total of the income of the co-living family, for purposes of the application of the preceding Article.
第二十一條第一項第一号中「五萬圓」を「八萬圓」に、同條第二項中「六萬圓」を「八萬圓」に改める。
In Art.21, Par.1, Item 1, "50,000 yen" shall read "80,000 yen" and in Par.2 of the same Article, "60,000 yen" shall read "80,000 yen" .
第二十六條第一項第一号中「五萬圓」を「八萬圓」に、同條第二項中「給與所得及び退職所得の收入金額（退職所得については、收入金額の十分の五に相當する金額）の合計金額が三萬圓」を「給與所得の收入金額が八萬圓（二以上の支拂者から給與所得の支拂を受ける場合又は第五項の規定により第二十一條第四項の規定を準用して同居親族についてその給與所得を合算する場合においては、三萬圓）以下又は退職所得を有する場合においては、給與所得及び退職所得の收入金額（退職所得については、收入金額の十分の五に相當する金額）の合計金額が三萬圓」に、「その他命令で定める場合」を「（命令で定める場合を除く。）」に改める。
In Art.26, Par.1, Item 1, "50,000 yen" shall read "80,000 yen" , Par.2 of the same Article shall read as follows: No return need be filed, in the case of the preceding paragraph, in case the total of the receipts from earned income does not exceed 80,000 yen (or 30,000 yen in case a taxpayer receives earned income from two or more payers or in case the return is filed under the joint signature pursuant to Par.5 by applying the provision of Art.21, Par.4) or in case total of the retirement income less 50% and the earned income does not exceed 30,000 yen unless the total of other incomes exceeds 500 yen;provided, that, this shall not hold good in cases as may be provided for by Ordinance.
第三十二條第二項中「命令で定める期限内に」を「命令の定めるところにより、命令で定める期限内に」に改める。
In Art.32, Par.2, "by the time-limit provided for by Ordinance" shall read "by the time-limit provided for by Ordinance, as prescribed by Ordinance" .
第四十條中「五萬圓」を「八萬圓」に改める。
In Art.40, "50,000 yen" shall read "80,000 yen" .
第四十五條第三項中「十日にあたる日以後に更正又は決定の通知を受けたときは、」を「十五日にあたる日以後に更正又は決定の通知をなしたときは、」に、「當該通知を受けた日」を「當該通知をなした日」に改める。
In Art.45, Par.3, "within ten days after the correction or determination" shall read "within 15 days after the correction or determination" and "after the notification of the correction or determination is received" shall read "after the notification of the correction or determination is made" .
第五十五條第一項中「三錢」を「五錢」に改める。
In Art.55, Par.1, "3 sen" shall read "5 sen" .
第五十六條　第三十七條第一項、第三十八條第一項又は第四十條乃至第四十二條の規定により所得税を徴收する義務がある者が、徴收すべき所得税を徴收しなかつた場合又は徴收した税金を納付しなかつた場合においては、その者は、徴收しなかつた所得税の税額又は納付しなかつた所得税の税額については、命令の定めるところにより、命令で定める期間に應じ、當該税額百圓につき一日十錢の割合を乘じて計算した金額に相當する税額を加算して納付しなければならない。
Art.56,　In case a person who is liable to withhold the income tax by virtue of Art.37, Par.1, Art.38, Par.1 and/or Arts.40 to 42 inclusive fails to withhold the income tax due at the time of payment or fails to pay over the tax withhold within the time-limit, 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 as prescribed by Ordinance, by multiplying the tax in delinquency at the rate of 10 sen per 100 yen per diem.
第三十五條第一項の規定は、前項の規定により加算する税額について、これを準用する。
The provisions of Art.35, Par.1 shall apply in respect to the amount of penalty tax as added by virtue of the preceding paragraph.
第五十七條第一項中「命令の定めるところにより、命令で定める期間に應じ、」及び「一箇月を経過するごとに」を削り、「百分の五」を「百分の二十五」に改め、但書を削る。
In Art.57, Par.1, "as prescribed by Ordinance" , shall be deleted, "5%" shall read "25%" , and "for each month elapsed" , and "according to the term of time prescribed by Ordinance;provided, that, this amount shall not exceed 50% of the tax concerned" shall be deleted.
第六十四條第一項中「命令で定める」を削り、同條第二項を削る。
In Art.64, Par.1, "as may be provided for by Ordinance" shall be deleted, and Par.2 of the same Article shall be deleted.
第六十九條第一項中「一年」を「三年」に改め、同項の次に次の一項を加える。
In Art.69, Par.1, "one year" shall read "3 years" and the following paragraph shall be added next to the same paragraph:
第三十七條第一項、第三十八條第一項又は第四十條乃至第四十二條の規定により徴收すべき所得税を徴收せず又は徴收した税金を納付しなかつた者は、これを三年以下の懲役又は徴收しなかつた税金若しくは納付しなかつた税金の三倍以下に相當する罰金若しくは科料に處する。
A person who has failed to withhold or pay over the income tax to be collected by virtue of Art.37, Par.1, Art.38, Par.1 or Arts.40 to 42 inclusive shall be imprisoned for not exceeding three years or fined or forfeit not exceeding 3 times of the tax failed to be withheld or to be paid over.
同條第二項中「前項」を「前二項」に改め、同條第三項中「第一項」の下に「又は第二項」を、「税金」の下に「又は徴收しなかつた税金若しくは納付しなかつた税金」を加える。
In Par.2 of the same Article, "preceding paragraph" shall read "preceding two paragraphs" and in Par.3 of the same Article, "or Par.2" shall be added next to "Par.1" and "or the tax failed to be withhold or to be paid over" shall be added next to "the tax" .
第七十條中「一萬圓」を「五萬圓」に改める。
In Art.70, "10,000 yen" shall read "50,000 yen" .
第七十四條中「第六十九條第一項」の下に「又は第二項」を加える。
In Art.74, "Art.69, Par.1" shall be added next to "or Par.2" .
附則第五條の次に次の一條を加える。
The following Article shall be added to Art.5 of the Supplementary Provisions:
第五條の二　公債及び社債（特別の法令により設立された法人で会社でないものの發行する債券の權利を含む。）の償還に因り受くべき差益（償還金額から發行價格を控除した金額に相當する金額をいう。）については、當分の間、所得税を課さない。
Art.5-(2).　The income tax shall not be imposed, for the time being upon the amount of margin profits of bonds or corporate debentures (meaning the amount redeemed less the value of issue) to be obtained by the redemption of public bonds and corporate debentures (including the debentures issued by a juridical person, other than a company, as established by virtue of special laws or Statutes).
附則第七條中「第八号」を「第九号」に改める。
In Art.7 of the Supplementary Provisions "Item 8" shall read "Item 9" .
附則第九條の次に次の一條を加える。
The following Article shall be added next to Art.9 of the Supplementary Provisions:
第九條の二　昭和二十二年分の所得税については、第九條第一項第四号中「十分の二・五」とあるのは「十分の二・二五」、「一萬二千五百圓」とあるのは「一萬千二百五十圓」、第十四條第一項中「四百八十圓」とあるのは「三百六十圓」、第十五條第一項及び第二項中「別表第一に定める金額」とあるのは「別表第一の二に定める金額」と読み替えるものとする。
Art.9-(2).　In respect to the income tax for 1947, "25%" as referred to under Art.9, Par.4, Item 1 shall read "22.5%" and "12,500 yen" shall read "11,250 yen" , "480 yen" as referred to under Art.14, Par.1 shall read "360 yen" and "Annexed Table 1" as referred to under Art.15, Pars.1 and 2, shall read"the Annexed Table 1-(2).
別表第一乃至別表第四を次のように改める。
Annexed Tables 1 to 4 inclusive shall be amended as follows:
別表第一　第十五條の規定による所得税額表
Annexed Table I. Tax Table In Accordance with Provisons of Art.15.
（一）
(1)
所得金額 扶養親族の数
０人 １人 ２人 ３人 ４人 ５人 ６人 ７人 ８人 ９人 10人
以上 未満 税額
圓 圓 圓 圓 圓 圓 圓 圓 圓 圓 圓 圓 圓
4,900圓未満 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 0 0 0 0 0 0 0 0 0 0
6,200 6,300 280 0 0 0 0 0 0 0 0 0 0
6,300 6,400 300 0 0 0 0 0 0 0 0 0 0
6,400 6,500 320 0 0 0 0 0 0 0 0 0 0
6,500 6,600 340 0 0 0 0 0 0 0 0 0 0
6,600 6,700 360 0 0 0 0 0 0 0 0 0 0
6,700 6,800 380 0 0 0 0 0 0 0 0 0 0
6,800 6,900 400 0 0 0 0 0 0 0 0 0 0
6,900 7,000 420 0 0 0 0 0 0 0 0 0 0
7,000 7,100 440 0 0 0 0 0 0 0 0 0 0
7,100 7,200 460 0 0 0 0 0 0 0 0 0 0
7,200 7,300 480 0 0 0 0 0 0 0 0 0 0
7,300 7,400 500 20 0 0 0 0 0 0 0 0 0
7,400 7,500 520 40 0 0 0 0 0 0 0 0 0
7,500 7,600 540 60 0 0 0 0 0 0 0 0 0
7,600 7,700 560 80 0 0 0 0 0 0 0 0 0
7,700 7,800 580 100 0 0 0 0 0 0 0 0 0
7,800 7,900 600 120 0 0 0 0 0 0 0 0 0
7,900 8,000 620 140 0 0 0 0 0 0 0 0 0
8,000 8,200 640 160 0 0 0 0 0 0 0 0 0
8,200 8,400 680 200 0 0 0 0 0 0 0 0 0
8,400 8,600 720 240 0 0 0 0 0 0 0 0 0
8,600 8,800 760 280 0 0 0 0 0 0 0 0 0
8,800 9,000 800 320 0 0 0 0 0 0 0 0 0
9,000 9,200 840 360 0 0 0 0 0 0 0 0 0
9,200 9,400 880 400 0 0 0 0 0 0 0 0 0
9,400 9,600 920 440 0 0 0 0 0 0 0 0 0
9,600 9,800 960 480 0 0 0 0 0 0 0 0 0
9,800 10,000 1,000 520 4 0 0 0 0 0 0 0 0
10,000 10,200 1,040 560 80 0 0 0 0 0 0 0 0
10,200 10,400 1,080 600 120 0 0 0 0 0 0 0 0
10,400 10,600 1,120 640 160 0 0 0 0 0 0 0 0
10,600 10,800 1,160 680 200 0 0 0 0 0 0 0 0
10,800 11,000 1,200 720 240 0 0 0 0 0 0 0 0
11,000 11,200 1,240 760 280 0 0 0 0 0 0 0 0
11,200 11,400 1,280 800 320 0 0 0 0 0 0 0 0
11,400 11,600 1,320 840 360 0 0 0 0 0 0 0 0
11,600 11,800 1,360 880 400 0 0 0 0 0 0 0 0
11,800 12,000 1,400 920 440 0 0 0 0 0 0 0 0
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 0 0 0 0 0 0 0 0 0 0
6,200 6,300 280 0 0 0 0 0 0 0 0 0 0
6,300 6,400 300 0 0 0 0 0 0 0 0 0 0
6,400 6,500 320 0 0 0 0 0 0 0 0 0 0
6,500 6,600 340 0 0 0 0 0 0 0 0 0 0
6,600 6,700 360 0 0 0 0 0 0 0 0 0 0
6,700 6,800 380 0 0 0 0 0 0 0 0 0 0
6,800 6,900 400 0 0 0 0 0 0 0 0 0 0
6,900 7,000 420 0 0 0 0 0 0 0 0 0 0
7,000 7,100 440 0 0 0 0 0 0 0 0 0 0
7,100 7,200 460 0 0 0 0 0 0 0 0 0 0
7,200 7,300 480 0 0 0 0 0 0 0 0 0 0
7,300 7,400 500 20 0 0 0 0 0 0 0 0 0
7,400 7,500 520 40 0 0 0 0 0 0 0 0 0
7,500 7,600 540 60 0 0 0 0 0 0 0 0 0
7,600 7,700 650 80 0 0 0 0 0 0 0 0 0
7,700 7,800 580 100 0 0 0 0 0 0 0 0 0
7,800 7,900 600 120 0 0 0 0 0 0 0 0 0
7,900 8,000 620 140 0 0 0 0 0 0 0 0 0
8,000 8,200 640 160 0 0 0 0 0 0 0 0 0
8,200 8,400 640 160 0 0 0 0 0 0 0 0 0
8,400 8,600 720 240 0 0 0 0 0 0 0 0 0
8,600 8,800 760 280 0 0 0 0 0 0 0 0 0
8,800 9,000 800 320 0 0 0 0 0 0 0 0 0
9,000 9,200 840 360 0 0 0 0 0 0 0 0 0
9,200 9,400 880 400 0 0 0 0 0 0 0 0 0
9,400 9,600 920 440 0 0 0 0 0 0 0 0 0
9,600 9,800 960 480 0 0 0 0 0 0 0 0 0
9,800 10,000 1,000 520 40 0 0 0 0 0 0 0 0
10,000 10,200 1,040 560 80 0 0 0 0 0 0 0 0
10,200 10,400 1,080 600 120 0 0 0 0 0 0 0 0
10,400 10,600 1,120 640 160 0 0 0 0 0 0 0 0
10,600 10,800 1,160 680 200 0 0 0 0 0 0 0 0
10,800 11,000 1,200 720 240 0 0 0 0 0 0 0 0
11,000 11,200 1,240 760 280 0 0 0 0 0 0 0 0
11,200 11,400 1,280 800 320 0 0 0 0 0 0 0 0
11,400 11,600 1,320 840 360 0 0 0 0 0 0 0 0
11,600 11,800 1,360 880 400 0 0 0 0 0 0 0 0
11,800 12,000 1,400 929 440 0 0 0 0 0 0 0 0
（二）
(2)
所得金額 扶養親族の数
０人 １人 ２人 ３人 ４人 ５人 ６人 ７人 ８人 ９人 10人
以上 未満 税額
圓 圓 圓 圓 圓 圓 圓 圓 圓 圓 圓 圓 圓
12,000 12,200 1,440 960 480 0 0 0 0 0 0 0 0
12,200 12,400 1,480 1,000 520 40 0 0 0 0 0 0 0
12,400 12,600 1,520 1,040 560 80 0 0 0 0 0 0 0
12,600 12,800 1,560 1,080 600 120 0 0 0 0 0 0 0
12,800 13,000 1,600 1,120 640 160 0 0 0 0 0 0 0
13,000 13,200 1,640 1,160 680 200 0 0 0 0 0 0 0
13,200 13,400 1,680 1,200 720 240 0 0 0 0 0 0 0
13,400 13,600 1,720 1,240 760 280 0 0 0 0 0 0 0
13,600 13,800 1,760 1,280 800 320 0 0 0 0 0 0 0
13,800 14,000 1,800 1,320 840 360 0 0 0 0 0 0 0
14,000 14,200 1,840 1,360 880 400 0 0 0 0 0 0 0
14,200 14,400 1,880 1,400 920 440 0 0 0 0 0 0 0
14,400 14,600 1,920 1,440 960 480 0 0 0 0 0 0 0
14,600 14,800 1,960 1,480 1,000 520 40 0 0 0 0 0 0
14,800 15,000 2,000 1,520 1,040 560 80 0 0 0 0 0 0
15,000 15,200 2,050 1,570 1,090 610 130 0 0 0 0 0 0
15,200 15,400 2,100 1,620 1,140 660 180 0 0 0 0 0 0
15,400 15,600 2,150 1,670 1,190 710 230 0 0 0 0 0 0
15,600 15,800 2,200 1,720 1,240 760 280 0 0 0 0 0 0
15,800 16,000 2,250 1,770 1,290 810 330 0 0 0 0 0 0
16,000 16,200 2,300 1,820 1,340 860 380 0 0 0 0 0 0
16,200 16,400 2,350 1,870 1,390 910 430 0 0 0 0 0 0
16,400 16,600 2,400 1,920 1,440 960 480 0 0 0 0 0 0
16,600 16,800 2,450 1,970 1,490 1,010 530 50 0 0 0 0 0
16,800 17,000 2,500 2,020 1,540 1,060 580 100 0 0 0 0 0
17,000 17,200 2,550 2,070 1,590 1,110 630 150 0 0 0 0 0
17,200 17,400 2,600 2,120 1,640 1,160 680 200 0 0 0 0 0
17,400 17,600 2,650 2,170 1,690 1,210 730 250 0 0 0 0 0
17,600 17,800 2,700 2,220 1,740 1,260 780 300 0 0 0 0 0
17,800 18,000 2,750 2,270 1,790 1,310 830 350 0 0 0 0 0
18,000 18,200 2,800 2,320 1,840 1,360 880 400 0 0 0 0 0
18,200 18,400 2,850 2,370 1,890 1,410 930 450 0 0 0 0 0
18,400 18,600 2,900 2,420 1,940 1,460 980 500 20 0 0 0 0
18,600 18,800 2,950 2,470 1,990 1,510 1,030 550 70 0 0 0 0
18,800 19,000 3,000 2,520 2,040 1,560 1,080 600 120 0 0 0 0
19,000 19,200 3,050 2,570 2,090 1,610 1,130 650 170 0 0 0 0
19,200 19,400 3,100 2,620 2,140 1,660 1,180 700 220 0 0 0 0
19,400 19,600 3,150 2,670 2,190 1,710 1,230 750 270 0 0 0 0
19,600 19,800 3,200 2,720 2,240 1,760 1,280 800 320 0 0 0 0
19,800 20,000 3,250 2,770 2,290 1,810 1,330 850 370 0 0 0 0
20,000 20,200 3,310 2,830 2,350 1,870 1,390 910 430 0 0 0 0
20,200 20,400 3,370 2,890 2,410 1,930 1,450 970 490 10 0 0 0
20,400 20,600 3,430 2,950 2,470 1,990 1,510 1,030 550 70 0 0 0
20,600 20,800 3,490 3,010 2,530 2,050 1,570 1,090 610 130 0 0 0
20,800 21,000 3,550 3,070 2,590 2,110 1,630 1,150 670 190 0 0 0
21,000 21,200 3,610 3,130 2,650 2,170 1,690 1,210 730 250 0 0 0
21,200 21,400 3,670 3,190 2,710 2,230 1,750 1,270 790 310 0 0 0
21,400 21,600 3,730 3,250 2,770 2,290 1,810 1,330 850 370 0 0 0
21,600 21,800 3,790 3,310 2,830 2,350 1,870 1,390 910 430 0 0 0
21,800 22,000 3,850 3,370 2,890 2,410 1,930 1,450 970 490 10 0 0
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
\ \ \ \ \ \ \ \ \ \ \ \ \
12,000 12,200 1,440 960 480 0 0 0 0 0 0 0 0
12,200 12,400 1,480 1,000 520 40 0 0 0 0 0 0 0
12,400 12,600 1,520 1,040 560 80 0 0 0 0 0 0 0
12,600 12,800 1,560 1,080 600 120 0 0 0 0 0 0 0
12,800 13,000 1,600 1,120 640 160 0 0 0 0 0 0 0
13,000 13,200 1,640 1,160 680 200 0 0 0 0 0 0 0
13,200 13,400 1,680 1,200 720 240 0 0 0 0 0 0 0
13,400 13,600 1,720 1,240 760 280 0 0 0 0 0 0 0
13,600 13,800 1,760 1,280 800 320 0 0 0 0 0 0 0
13,800 14,000 1,800 1,320 840 360 0 0 0 0 0 0 0
14,000 14,200 1,840 1,360 880 400 0 0 0 0 0 0 0
14,200 14,400 1,880 1,400 920 440 0 0 0 0 0 0 0
14,400 14,600 1,920 1,440 960 480 0 0 0 0 0 0 0
14,600 14,800 1,960 1,480 1,000 520 40 0 0 0 0 0 0
14,800 15,000 2,000 1,520 1,040 560 80 0 0 0 0 0 0
15,000 15,200 2,050 1,570 1,090 610 130 0 0 0 0 0 0
15,200 15,400 2,100 1,620 1,140 660 180 0 0 0 0 0 0
15,400 15,600 2,150 1,670 1,190 710 230 0 0 0 0 0 0
15,600 15,800 2,200 1,720 1,240 760 280 0 0 0 0 0 0
15,800 16,000 2,250 1,770 1,290 810 330 0 0 0 0 0 0
16,000 16,200 2,300 1,820 1,340 860 380 0 0 0 0 0 0
16,200 16,400 2,350 1,780 1,390 910 430 0 0 0 0 0 0
16,400 16,600 2,400 1,920 1,440 960 480 0 0 0 0 0 0
16,600 16,800 2,450 1,970 1,490 1,010 530 50 0 0 0 0 0
16,800 17,000 2,500 2,020 1,540 1,060 580 100 0 0 0 0 0
17,000 17,200 2,550 2,070 1,500 1,110 630 150 0 0 0 0 0
17,200 17,400 2,600 2,120 1,640 1,160 680 200 0 0 0 0 0
17,400 17,600 2,650 2,170 1,690 1,210 730 250 0 0 0 0 0
17,600 17,800 2,700 2,220 1,740 1,260 780 300 0 0 0 0 0
17,800 18,000 2,750 2,270 1,790 1,310 830 350 0 0 0 0 0
18,000 18,200 2,800 2,320 1,840 1,360 880 400 0 0 0 0 0
18,200 18,400 2,850 2,370 1,890 1,410 930 450 0 0 0 0 0
18,400 18,600 2,900 2,420 1,940 1,460 980 500 20 0 0 0 0
18,600 18,800 2,950 2,470 1,990 1,510 1,030 550 70 0 0 0 0
15,800 19,000 3,000 2,520 2,040 1,560 1,080 600 120 0 0 0 0
19,000 19,200 3,050 2,570 2,090 1,610 1,130 650 170 0 0 0 0
19,200 19,400 3,100 2,620 2,140 1,660 1,180 700 220 0 0 0 0
19,400 19,600 3,150 2,670 2,190 1,710 1,230 750 270 0 0 0 0
19,600 19,800 3,200 2,720 2,240 1,760 1,280 800 320 0 0 0 0
19,800 20,000 3,250 2,770 2,290 1,810 1,330 850 370 0 0 0 0
20,000 20,200 3,310 2,830 2,350 1,870 1,390 910 430 0 0 0 0
20,200 20,400 3,370 2,890 2,410 1,930 1,450 970 490 10 0 0 0
20,400 20,600 3,430 2,950 2,470 1,990 1,510 1,030 550 70 0 0 0
20,600 20,800 3,490 3,010 2,530 2,050 1,570 1,090 610 130 0 0 0
20,800 21,000 3,550 2,070 2,590 2,110 1,630 1,150 670 190 0 0 0
21,000 21,200 3,610 3,130 2,650 2,170 1,690 1,210 730 250 0 0 0
21,200 21,400 3,670 3,190 2,710 2,230 1,750 1,270 790 310 0 0 0
21,400 21,600 3,730 3,250 2,770 2,290 1,810 1,330 850 370 0 0 0
21,600 21,800 3,790 3,310 2,830 2,350 1,870 1,390 910 430 0 0 0
21,800 22,000 3,850 3,370 2,890 2,410 1,930 1,450 970 490 10 0 0
（三）
(3)
所得金額 扶養親族の数
０人 １人 ２人 ３人 ４人 ５人 ６人 ７人 ８人 ９人 10人
以上 未満 税額
圓 圓 圓 圓 圓 圓 圓 圓 圓 圓 圓 圓 圓
22,000 22,200 3,910 3,430 2,950 2,470 1,990 1,510 1,030 550 70 0 0
22,200 22,400 3,970 3,490 3,010 2,530 2,050 1,570 1,090 610 130 0 0
22,400 22,600 4,030 3,550 3,070 2,590 2,110 1,630 1,150 670 190 0 0
22,600 22,800 4,090 3,610 3,130 2,650 2,170 1,690 1,210 730 250 0 0
22,800 23,000 4,150 3,670 3,190 2,710 2,230 1,750 1,270 790 310 0 0
23,000 23,200 4,210 3,730 3,250 2,770 2,290 1,810 1,330 850 370 0 0
23,200 23,400 4,270 3,790 3,310 2,830 2,350 1,870 1,390 910 430 0 0
23,400 23,600 4,330 3,850 3,370 2,890 2,410 1,930 1,450 970 490 10 0
23,600 23,800 4,390 3,910 3,430 2,950 2,470 1,990 1,510 1,030 550 70 0
23,800 24,000 4,450 3,970 3,490 3,010 2,530 2,050 1,570 1,090 610 130 0
24,000 24,200 4,510 4,030 3,550 3,070 2,590 2,110 1,630 1,150 670 190 0
24,200 24,400 4,570 4,090 3,610 3,130 2,650 2,170 1,690 1,210 730 250 0
24,400 24,600 4,630 4,150 3,670 3,190 2,710 2,230 1,750 1,270 790 310 0
24,600 24,800 4,690 4,210 3,730 3,250 2,770 2,290 1,810 1,330 850 370 0
24,800 25,000 4,750 4,270 3,790 3,310 2,830 2,350 1,870 1,390 910 430 0
25,000 25,200 4,820 4,340 3,860 3,380 2,900 2,420 1,940 1,460 980 500 20
25,200 25,400 4,890 4,410 3,930 3,450 2,970 2,490 2,010 1,530 1,050 570 90
25,400 25,600 4,960 4,480 4,000 3,520 3,040 2,560 2,080 1,600 1,120 640 160
25,600 25,800 5,030 4,550 4,070 3,590 3,110 2,630 2,150 1,670 1,190 710 230
25,800 26,000 5,100 4,620 4,140 3,660 3,180 2,700 2,220 1,740 1,260 780 300
26,000 26,200 5,170 4,690 4,210 3,730 3,250 2,770 2,290 1,810 1,330 850 370
26,200 26,400 5,240 4,760 4,280 3,800 3,320 2,840 2,360 1,880 1,400 920 440
26,400 26,600 5,310 4,830 4,350 3,870 3,390 2,910 2,430 1,950 1,470 990 510
26,600 26,800 5,380 4,900 4,420 3,940 3,460 2,980 2,500 2,020 1,540 1,060 580
26,800 27,000 5,450 4,970 4,490 4,010 3,530 3,050 2,570 2,090 1,610 1,130 650
27,000 27,200 5,520 5,040 4,560 4,080 3,600 3,120 2,640 2,160 1,680 1,200 720
27,200 27,400 5,590 5,110 4,630 4,150 3,670 3,190 2,710 2,230 1,750 1,270 790
27,400 27,600 5,660 5,180 4,700 4,220 3,740 3,260 2,780 2,300 1,820 1,340 860
27,600 27,800 5,730 5,250 4,770 4,290 3,810 3,330 2,850 2,370 1,890 1,410 930
27,800 28,000 5,800 5,320 4,840 4,360 3,880 3,400 2,920 2,440 1,960 1,480 1,000
28,000 28,200 5,870 5,390 4,910 4,430 3,950 3,470 2,990 2,510 2,030 1,550 1,070
28,200 28,400 5,940 5,460 4,980 4,500 4,020 3,540 3,060 2,580 2,100 1,620 1,140
28,400 28,600 6,010 5,530 5,050 4,570 4,090 3,610 3,130 2,650 2,170 1,690 1,210
28,600 28,800 6,080 5,600 5,120 4,640 4,160 3,680 3,200 2,720 2,240 1,760 1,280
28,800 29,000 6,150 5,670 5,190 4,710 4,230 3,750 3,270 2,790 2,310 1,830 1,350
29,000 29,200 6,220 5,740 5,260 4,780 4,300 3,820 3,340 2,860 2,380 1,900 1,420
29,200 29,400 6,290 5,810 5,330 4,850 4,370 3,890 3,410 2,930 2,450 1,970 1,490
29,400 29,600 6,360 5,880 5,400 4,920 4,440 3,960 3,480 3,000 2,520 2,040 1,560
29,600 29,800 6,430 5,950 5,470 4,990 4,510 4,030 3,550 3,070 2,590 2,110 1,630
29,800 30,000 6,500 6,020 5,540 5,060 4,580 4,100 3,620 3,140 2,660 2,180 1,700
30,000 30,500 6,570 6,090 5,610 5,130 4,650 4,170 3,690 3,210 2,730 2,250 1,770
30,500 31,000 6,745 6,265 5,785 5,305 4,825 4,345 3,865 3,385 2,905 2,425 1,945
31,000 31,500 6,920 6,440 5,960 5,480 5,000 4,520 4,040 3,560 3,080 2,600 2,120
31,500 32,000 7,095 6,615 6,135 5,655 5,175 4,695 4,215 3,735 3,255 2,775 2,295
32,000 32,500 7,270 6,790 6,310 5,830 5,350 4,870 4,390 3,910 3,430 2,950 2,470
32,500 33,000 7,445 6,965 6,485 6,005 5,525 5,045 4,565 4,085 3,605 3,125 2,645
33,000 33,500 7,620 7,140 6,660 6,180 5,700 5,220 4,740 4,260 3,780 3,300 2,820
33,500 34,000 7,795 7,315 6,835 6,355 5,875 5,395 4,915 4,435 3,955 3,475 2,995
34,000 34,500 7,970 7,490 7,010 6,530 6,050 5,570 5,090 4,610 4,130 3,650 3,170
34,500 35,000 8,145 7,665 7,185 6,705 6,225 5,745 5,265 4,785 4,305 3,825 3,345
Amount of Income Number of Exemption
At least But less than 0 1 2 3 4 5 6 7 8 9
10 Amount of Tax \
\ \ \ \ \ \ \ \ \ \ \ \ 22,000
22,200 3,910 3,430 2,950 2,470 1,990 1,510 1,030 550 70 0 0 22,200
22,400 3,970 3,490 3,010 2,530 2,050 1,570 1,090 610 130 0 0 22,400
22,600 4,030 3,550 3,070 2,590 2,110 1,630 1,150 670 190 0 0 22,600
22,800 4,090 3,610 3,130 2,650 2,170 1,690 1,210 730 250 0 0 22,800
23,000 4,150 3,670 3,190 2,710 2,230 1,750 1,270 790 310 0 0 23,000
23,200 4,210 3,730 3,250 2,770 2,290 1,810 1,330 850 370 0 0 23,200
23,400 4,270 3,790 3,310 2,830 2,350 1,870 1,390 910 430 0 0 23,400
23,600 4,330 3,850 3,370 2,890 2,410 1,930 1,450 970 490 10 0 23,600
23,800 4,390 3,910 3,430 2,950 2,470 1,990 1,510 1,030 550 70 0 23,800
24,000 4,450 3,970 3,490 3,010 2,530 2,050 1,570 1,090 610 130 0 24,000
24,200 4,510 4,030 3,550 3,070 2,590 2,110 1,630 1,150 670 190 0 24,200
24,400 4,570 4,090 3,610 3,130 2,650 2,170 1,690 1,210 730 250 0 24,400
24,600 4,630 4,150 3,670 3,190 2,710 2,230 1,750 1,270 790 310 0 24,600
24,800 4,690 4,210 3,730 3,250 2,770 2,290 1,810 1,330 850 370 0 24,800
25,000 4,750 4,270 3,790 3,310 2,830 2,350 1,870 1,390 910 430 0 25,000
25,200 4,820 4,340 3,860 3,380 2,900 2,420 1,940 1,460 980 500 20 25,200
25,400 4,890 4,410 3,930 3,450 2,970 3,490 2,010 1,530 1,050 570 90 25,400
25,600 4,960 4,480 4,000 3,520 3,040 2,560 2,080 1,600 1,120 640 160 25,600
25,800 5,030 4,550 4,070 3,590 3,110 2,630 2,150 1,670 1,190 710 230 25,800
26,000 5,100 4,620 4,140 3,660 3,180 2,700 2,220 1,740 1,260 780 300 26,000
26,200 5,170 4,690 4,210 3,730 3,250 2,770 2,290 1,810 1,330 850 370 26,200
26,400 5,240 4,760 4,280 3,800 3,320 2,840 2,360 1,880 1,400 920 440 26,400
26,600 4,310 4,830 4,350 3,870 3,390 2,910 2,430 1,950 1,470 990 510 26,600
26,800 5,380 4,900 4,420 3,940 3,460 2,980 2,500 2,020 1,540 1,060 580 26,800
27,000 5,450 4,970 4,490 4,010 3,530 3,050 2,570 2,090 1,610 1,130 650 27,000
27,200 5,520 5,040 4,560 4,080 3,600 3,120 2,640 2,160 1,680 1,200 720 27,200
27,400 5,590 5,110 4,630 4,150 3,670 3,190 2,710 2,230 1,750 1,270 790 27,400
27,600 5,660 5,180 4,700 4,220 3,740 3,260 2,780 2,300 1,820 1,340 860 27,600
27,800 5,730 5,250 4,770 4,290 3,810 3,330 2,850 2,370 1,890 1,410 930 27,800
28,000 5,800 5,320 4,840 4,360 3,880 3,400 2,920 2,440 1,960 1,480 1,000 28,000
28,200 5,870 5,390 4,910 4,430 3,950 3,470 2,990 2,510 2,030 1,550 1,070 28,200
28,400 5,940 5,460 4,980 4,500 4,020 3,540 3,060 2,580 2,100 1,620 1,140 28,400
28,600 6,010 5,530 5,050 4,570 4,093 3,610 3,130 2,650 2,170 1,690 1,210 28,600
28,800 6,080 5,600 5,120 4,640 4,160 3,680 3,200 2,720 2,240 1,760 1,280 28,800
29,000 6,150 5,670 5,190 4,710 4,230 3,750 3,270 2,790 2,310 1,830 1,350 29,000
29,200 6,220 5,740 5,260 4,780 4,300 3,820 3,340 2,860 2,380 1,900 1,420 29,200
29,400 6,290 5,810 5,330 4,850 4,370 3,890 3,410 2,930 2,450 1,970 1,490 29,400
29,600 6,360 5,880 5,400 4,920 4,440 3,960 3,480 3,000 2,520 2,040 1,560 29,600
29,800 6,430 5,950 5,470 4,990 4,510 4,030 3,550 3,070 2,590 2,110 1,630 29,800
30,000 6,500 6,020 5,540 5,060 4,580 4,100 3,620 3,140 2,660 2,180 1,700 30,000
30,500 6,570 6,090 5,610 5,130 4,650 4,170 3,690 3,210 2,730 2,250 1,770 30,500
31,000 6,745 6,265 5,785 5,305 4,825 4,345 3,865 3,385 2,905 2,425 1,945 31,000
31,500 6,920 6,440 5,960 5,480 5,000 4,520 4,040 3,560 3,080 2,600 2,120 31,500
32,000 7,095 6,615 6,135 5,655 5,175 4,695 4,215 3,735 3,255 2,775 2,295 32,000
32,500 7,270 6,790 6,310 5,830 5,350 4,870 4,390 3,910 3,430 2,950 2,470 32,500
33,000 7,445 6,965 6,485 6,005 5,525 5,045 4,565 4,085 3,605 3,125 2,645 33,000
33,500 7,620 7,140 6,660 6,180 5,700 5,220 4,740 4,260 3,780 3,300 2,820 33,500
34,000 7,795 7,315 6,835 6,353 5,875 5,395 4,915 4,435 3,955 3,475 2,995 34,000
34,500 7,970 7,490 7,010 6,530 6,050 5,570 5,090 4,610 4,130 3,650 3,170 34,500
35,000 8,145 7,665 7,185 6,705 6,225 5,745 5,265 4,785 4,305 3,825 3,345 (4)
（四）
Amount of Income
所得金額 扶養親族の数
０人 １人 ２人 ３人 ４人 ５人 ６人 ７人 ８人 ９人 10人
以上 未満 税額
圓 圓 圓 圓 圓 圓 圓 圓 圓 圓 圓 圓 圓
35,000 35,500 8,330 7,850 7,370 6,890 6,410 5,930 5,450 4,970 4,490 4,010 3,530
35,500 36,000 8,530 8,050 7,570 7,090 6,610 6,130 5,650 5,170 4,690 4,210 3,730
36,000 36,500 8,730 8,250 7,770 7,290 6,810 6,330 5,850 5,370 4,890 4,410 3,930
36,500 37,000 8,930 8,450 7,970 7,490 7,010 6,530 6,050 5,570 5,090 4,610 4,130
37,000 37,500 9,130 8,650 8,170 7,690 7,210 6,730 6,250 5,770 5,290 4,810 4,330
37,500 38,000 9,330 8,850 8,370 7,890 7,410 6,930 6,450 5,970 5,490 5,010 4,530
38,000 38,500 9,530 9,050 8,570 8,090 7,610 7,130 6,650 6,170 5,690 5,210 4,730
38,500 39,000 9,730 9,250 8,770 8,290 7,810 7,330 6,850 6,370 5,890 5,410 4,930
39,000 39,500 9,930 9,450 8,970 8,490 8,010 7,530 7,050 6,570 6,090 5,610 5,130
39,500 40,000 10,130 9,650 9,170 8,690 8,210 7,730 7,250 6,770 6,290 5,810 5,330
40,000 40,500 10,330 9,850 9,370 8,890 8,410 7,930 7,450 6,970 6,490 6,010 5,530
40,500 41,000 10,530 10,050 9,570 9,090 8,610 8,130 7,650 7,170 6,690 6,210 5,730
41,000 41,500 10,730 10,250 9,770 9,290 8,810 8,330 7,850 7,370 6,890 6,410 5,930
41,500 42,000 10,930 10,450 9,970 9,490 9,010 8,530 8,050 7,570 7,090 6,610 6,130
42,000 42,500 11,130 10,650 10,170 9,690 9,210 8,730 8,250 7,770 7,290 6,810 6,330
42,500 43,000 11,330 10,850 10,370 9,890 9,410 8,930 8,450 7,970 7,490 7,010 6,530
43,000 43,500 11,530 11,050 10,570 10,090 9,610 9,130 8,650 8,170 7,690 7,210 6,730
43,500 44,000 11,730 11,250 10,770 10,290 9,810 9,330 8,850 8,370 7,890 7,410 6,930
44,000 44,500 11,930 11,450 10,970 10,490 10,010 9,530 9,050 8,570 8,090 7,610 7,130
44,500 45,000 12,130 11,650 11,170 10,690 10,210 9,730 9,250 8,790 8,290 7,810 7,330
45,000 45,500 12,340 11,860 11,380 10,900 10,420 9,940 9,460 8,980 8,500 8,020 7,540
45,500 46,000 12,565 12,085 11,605 11,125 10,645 10,165 9,685 9,205 8,725 8,245 7,765
46,000 46,500 12,790 12,310 11,830 11,350 10,870 10,390 9,910 9,430 8,950 8,470 7,990
46,500 47,000 13,015 12,535 12,055 11,575 11,095 10,615 10,135 9,655 9,175 8,695 8,215
47,000 47,500 13,240 12,760 12,280 11,800 11,320 10,840 10,360 9,880 9,400 8,920 8,440
47,500 48,000 13,465 12,985 12,505 12,025 11,545 11,065 10,585 10,105 9,625 9,145 8,665
48,000 48,500 13,690 13,210 12,730 12,250 11,770 11,290 10,810 10,330 9,850 9,370 8,890
48,500 49,000 13,915 13,435 12,955 12,475 11,995 11,515 11,035 10,555 10,075 9,595 9,115
49,000 49,500 14,140 13,660 13,180 12,700 12,220 11,740 11,260 10,780 10,300 9,820 9,340
49,500 50,000 14,365 13,885 13,405 12,925 12,445 11,965 11,485 11,005 10,525 10,045 9,565
50,000 50,500 14,590 14,110 13,630 13,150 12,670 12,190 11,710 11,230 10,750 10,270 9,790
50,500 51,000 14,815 14,335 13,855 13,375 12,895 12,415 11,935 11,455 10,975 10,495 10,015
51,000 51,500 15,040 14,560 14,080 13,600 13,120 12,640 12,160 11,680 11,200 10,720 10,240
51,500 52,000 15,265 14,785 14,305 13,825 13,345 12,865 12,385 11,905 11,425 10,945 10,465
52,000 52,500 15,490 15,010 14,530 14,050 13,570 13,090 12,610 12,130 11,650 11,170 10,690
52,500 53,000 15,715 15,235 14,755 14,275 13,795 13,315 12,835 12,355 11,875 11,395 10,915
53,000 53,500 15,940 15,460 14,980 14,500 14,020 13,540 13,060 12,580 12,100 11,620 11,140
53,500 54,000 16,165 15,685 15,205 14,725 14,245 13,765 13,285 12,805 12,325 11,845 11,365
54,000 54,500 16,390 15,910 15,430 14,950 14,470 13,990 13,510 13,030 12,550 12,070 11,590
54,500 55,000 16,615 16,135 15,655 15,175 14,695 14,215 13,735 13,255 12,775 12,295 11,815
55,000 55,500 16,850 16,370 15,890 15,410 14,930 14,450 13,970 13,490 13,010 12,530 12,050
55,500 56,000 17,100 16,620 16,140 15,660 15,180 14,700 14,220 13,740 13,260 12,780 12,300
56,000 56,500 17,350 16,870 16,390 15,910 15,430 14,950 14,470 13,990 13,510 13,030 12,550
56,500 57,000 17,600 17,120 16,640 16,160 15,680 15,200 14,720 14,240 13,760 13,280 12,800
57,000 57,500 17,850 17,370 16,890 16,410 15,930 15,450 14,970 14,490 14,010 13,530 13,050
57,500 58,000 18,100 17,620 17,140 16,660 16,180 15,700 15,220 14,740 14,260 13,780 13,300
58,000 58,500 18,350 17,870 17,390 16,910 16,430 15,950 15,470 14,990 14,510 14,030 13,550
58,500 59,000 18,600 18,120 17,640 17,160 16,680 16,200 15,720 15,240 14,760 14,280 13,800
59,000 59,500 18,850 18,370 17,890 17,410 16,930 16,450 15,970 15,490 15,010 14,530 14,050
59,500 60,000 19,100 18,620 18,140 17,660 17,180 16,700 16,220 15,740 15,260 14,780 14,300
Number of Exemption At least But lest shan
0 1 2 3 4 5 6 7 8 9 10
Amount of Tax \ \
\ \ \ \ \ \ \ \ \ \ \ 35,000 35,500
8,330 7,850 7,370 6,890 6,410 5,930 5,450 4,970 4,490 4,010 3,530 35,500 36,000
8,530 8,050 7,570 7,090 6,610 6,130 5,650 5,170 4,690 4,210 3,730 36,000 36,500
8,730 8,250 7,770 7,290 6,810 6,330 5,850 5,370 4,890 4,410 3,930 36,500 37,000
8,930 8,450 7,970 7,490 7,010 6,530 6,050 5,570 5,090 4,610 4,130 37,000 37,500
9,130 8,650 8,170 7,690 7,210 6,730 6,250 5,770 5,290 4,810 4,330 37,500 38,000
9,330 8,850 8,370 7,890 7,410 6,930 6,450 5,970 5,490 5,010 4,530 38,000 38,500
9,530 9,050 8,570 8,090 7,610 7,130 6,650 6,170 5,090 5,210 4,730 38,500 39,000
9,730 9,250 8,770 8,290 7,810 7,330 6,850 6,370 5,890 5,410 4,930 39,000 39,500
9,930 9,450 8,970 8,490 8,010 7,530 7,050 6,570 6,090 5,610 5,130 39,500 40,000
10,130 9,650 9,170 8,690 8,210 7,730 7,250 6,770 6,290 5,810 5,330 40,000 40,500
10,330 9,850 9,370 8,890 8,410 7,930 7,450 6,970 6,490 6,010 5,530 40,500 41,000
10,530 10,050 9,570 9,090 8,610 8,130 7,650 7,170 6,690 6,210 5,730 41,000 41,500
10,730 10,250 9,770 9,290 8,810 8,330 7,850 7,370 6,890 6,410 5,930 41,500 42,000
10,930 10,450 9,970 9,490 9,010 8,530 8,050 7,570 7,090 6,610 6,130 42,000 42,500
11,130 10,650 10,170 9,690 9,210 8,730 8,250 7,770 7,290 6,810 6,330 42,500 43,000
11,330 10,850 10,370 9,890 9,410 8,930 8,450 7,970 7,490 7,010 6,530 43,000 43,500
11,530 11,050 10,570 10,090 9,610 9,130 8,650 8,170 7,690 7,210 6,730 43,500 44,000
11,730 11,250 10,770 10,290 9,810 9,330 8,850 8,370 7,890 7,410 6,930 44,000 44,500
11,930 11,450 10,970 10,490 10,010 9,530 9,050 8,570 8,090 7,610 7,130 44,500 45,000
12,130 11,650 11,170 10,690 10,210 9,730 9,250 8,790 8,290 7,810 7,330 45,000 45,500
12,340 11,860 11,380 10,900 10,420 9,940 9,460 8,980 8,500 8,020 7,540 45,500 46,000
12,565 12,085 11,605 11,125 10,645 10,165 9,685 9,205 8,725 8,245 7,765 46,000 46,500
12,790 12,310 11,830 11,350 10,870 10,390 9,910 9,430 8,950 8,470 7,990 46,500 47,000
13,015 12,535 12,055 11,575 11,095 10,615 10,135 9,655 9,175 8,695 8,215 47,000 47,500
13,240 12,760 12,280 11,800 11,320 10,840 10,360 9,880 9,400 8,920 8,440 47,500 48,000
13,465 12,985 12,505 12,025 11,545 11,065 10,585 10,105 9,625 9,145 8,665 48,000 48,500
13,690 13,210 12,730 12,250 11,770 11,290 10,810 10,330 9,850 9,370 8,890 48,500 49,000
13,915 13,435 12,955 12,475 12,995 11,515 11,035 10,555 10,075 9,595 9,115 49,000 49,500
14,140 13,660 13,180 12,700 12,220 11,740 11,260 10,780 10,300 9,820 9,340 49,500 50,000
14,365 13,885 13,405 12,925 12,445 11,965 11,485 11,005 10,525 10,045 9,565 50,000 50,500
14,590 14,110 13,630 13,150 12,670 12,190 11,710 11,230 10,750 10,270 9,790 50,500 51,000
14,815 14,335 13,855 13,375 12,895 12,415 11,935 11,455 10,975 10,495 10,015 51,000 51,500
15,040 14,560 14,080 13,600 13,120 12,640 12,160 11,680 11,200 10,720 10,240 51,500 52,000
15,265 14,785 14,305 13,825 13,345 12,865 12,385 11,905 11,425 10,945 10,465 52,000 52,500
15,490 15,010 14,530 14,050 12,570 13,090 12,610 12,130 11,650 11,170 10,690 52,500 53,000
15,715 15,235 14,755 14,275 13,795 13,315 12,835 12,355 11,875 11,395 10,915 53,000 53,500
15,940 15,460 14,980 14,500 14,020 13,540 13,060 12,580 12,100 11,620 11,140 53,500 54,000
16,165 15,685 15,205 14,725 14,245 13,765 13,285 12,805 12,325 11,845 11,365 54,000 54,500
16,390 15,910 15,430 14,950 14,470 13,990 13,510 13,030 12,550 12,070 11,590 54,000 55,000
16,615 16,135 15,655 15,175 14,695 14,215 13,735 13,255 12,775 12,295 11,815 55,000 55,500
16,850 16,370 15,890 15,410 14,930 14,450 13,970 13,490 13,010 12,530 12,050 55,500 56,000
17,100 16,620 16,140 15,660 15,180 14,700 14,220 13,740 13,260 12,780 12,300 56,000 56,500
17,350 16,870 16,390 15,910 15,430 14,950 14,470 13,990 13,510 13,030 12,550 56,500 57,000
17,600 17,120 16,640 16,160 15,080 15,200 14,720 14,240 13,760 13,280 12,800 57,000 57,500
17,850 17,370 16,890 16,410 15,930 15,450 14,970 14,490 14,010 13,530 13,050 57,500 58,000
18,100 17,620 17,140 16,600 16,180 15,700 15,220 14,740 14,260 13,780 13,300 58,000 58,500
18,350 17,870 17,390 16,910 16,430 15,950 15,470 14,990 14,510 14,030 13,550 58,500 59,000
18,600 18,120 17,640 17,160 16,680 16,200 15,720 15,240 14,760 14,280 13,800 59,000 59,500
18,850 18,370 17,890 17,410 16,990 16,450 15,970 15,490 15,010 14,530 14,050 59,500 60,000
19,100 18,620 18,140 17,660 17,180 16,700 16,220 15,740 15,260 14,780 14,300 (5) Amount of Income
（五）
Number of Exemptions
所得金額 扶養親族の数
０人 １人 ２人 ３人 ４人 ５人 ６人 ７人 ８人 ９人 10人
以上 未満 税額
圓 圓 圓 圓 圓 圓 圓 圓 圓 圓 圓 圓 圓
60,000 60,500 19,350 18,870 18,390 17,910 17,430 16,950 16,470 15,990 15,510 15,030 14,550
60,500 61,000 19,600 19,120 18,640 18,160 17,680 17,200 16,720 16,240 15,760 15,280 14,800
61,000 61,500 19,850 19,370 18,890 18,410 17,930 17,450 16,970 16,490 16,010 15,530 15,050
61,500 62,000 20,100 19,620 19,140 18,660 18,180 17,700 17,220 16,740 16,260 15,780 15,300
62,000 62,500 20,350 19,870 19,390 18,910 18,430 17,950 17,470 16,990 16,510 16,030 15,550
62,500 63,000 20,600 20,120 19,640 19,160 18,680 18,200 17,720 17,240 16,760 16,280 15,800
63,000 63,500 20,850 20,370 19,890 19,410 18,930 18,450 17,970 17,490 17,010 16,530 16,050
63,500 64,000 21,100 20,620 20,140 19,660 19,180 18,700 18,220 17,740 17,260 16,780 16,300
64,000 64,500 21,350 20,870 20,390 19,910 19,430 18,950 18,470 17,990 17,510 17,030 16,550
64,500 65,000 21,600 21,120 20,640 20,160 19,680 19,200 18,720 18,240 17,760 17,280 16,800
65,000 65,500 21,850 21,370 20,890 20,410 19,930 19,450 18,970 18,490 18,010 17,530 17,050
65,500 66,000 22,100 21,620 21,140 20,660 20,180 19,700 19,220 18,740 18,260 17,780 17,300
66,000 66,500 22,350 21,870 21,390 20,910 20,430 19,950 19,470 18,990 18,510 18,030 17,550
66,500 67,000 22,600 22,120 21,640 21,160 20,680 20,200 19,720 19,240 18,760 18,280 17,800
67,000 67,500 22,850 22,370 21,890 21,410 20,930 20,450 19,970 19,490 19,010 18,530 18,050
67,500 68,000 23,100 22,620 22,140 21,660 21,180 20,700 20,220 19,740 19,260 18,780 18,300
68,000 68,500 23,350 22,870 22,390 21,910 21,430 20,950 20,470 19,990 19,510 19,030 18,550
68,500 69,000 23,600 23,120 22,640 22,160 21,680 21,200 20,720 20,240 19,760 19,280 18,800
69,000 69,500 23,850 23,370 22,890 22,410 21,930 21,450 20,970 20,490 20,010 19,530 19,050
69,500 70,000 24,100 23,620 23,140 22,660 22,180 21,700 21,220 20,740 20,260 19,780 19,300
70,000 70,500 24,350 23,870 23,390 22,910 22,430 21,950 21,470 20,990 20,510 20,030 19,550
70,500 71,000 24,600 24,120 23,640 23,160 22,680 22,200 21,720 21,240 20,760 20,280 19,800
71,000 71,500 24,850 24,370 23,890 23,410 22,930 22,450 21,970 21,490 21,010 20,530 20,050
71,500 72,000 25,100 24,620 24,140 23,660 23,180 22,700 22,220 21,740 21,260 20,780 20,300
72,000 72,500 25,350 24,870 24,390 23,910 23,430 22,950 22,470 21,990 21,510 21,030 20,550
72,500 73,000 25,600 25,120 24,640 24,160 23,680 23,200 22,720 22,240 21,760 21,280 20,800
73,000 73,500 25,850 25,370 24,890 24,410 23,930 23,450 22,970 22,490 22,010 21,530 21,050
73,500 74,000 26,100 25,620 25,140 24,660 24,180 23,700 23,220 22,740 22,260 21,780 21,300
74,000 74,500 26,350 25,870 25,390 24,910 24,430 23,950 23,470 22,990 22,510 22,030 21,550
74,500 75,000 26,600 26,120 25,640 25,160 24,680 24,200 23,720 23,240 22,760 22,280 21,800
75,000 75,500 26,864 26,384 25,904 25,424 24,944 24,464 23,984 23,504 23,024 22,544 22,064
75,500 76,000 27,149 26,669 26,189 25,709 25,229 24,749 24,269 23,789 23,309 22,829 22,349
76,000 76,500 27,434 26,954 26,474 25,994 25,514 25,034 24,554 24,074 23,594 23,114 22,634
76,500 77,000 27,719 27,239 26,759 26,279 25,799 25,319 24,839 24,359 23,879 23,399 22,919
77,000 77,500 28,004 27,524 27,044 26,564 26,084 25,604 25,124 24,644 24,164 23,684 23,204
77,500 78,000 28,289 27,809 27,329 26,849 26,369 25,889 25,409 24,929 24,449 23,969 23,489
78,000 78,500 28,574 28,094 27,614 27,134 26,654 26,174 25,694 25,214 24,734 24,254 23,774
78,500 79,000 28,859 28,379 27,899 27,419 26,939 26,459 25,979 25,499 25,019 24,539 24,059
79,000 79,500 29,144 28,664 28,184 27,704 27,224 26,744 26,264 25,784 25,304 24,824 24,344
79,500 80,000 29,429 28,949 28,469 27,989 27,509 27,029 26,549 26,069 25,589 25,109 24,629
80,000圓 29,714 29,234 28,754 28,274 27,794 27,314 26,834 26,354 25,874 25,394 24,914
扶養親族の数が10人を超える場合には、扶養親族の数が10人の場合の税額から、その10人を超える１人ごとに480圓を控除した金額
At least But less than 0
1 2 3 4 5 6 7 8 9 10 Amount of Tax
\ \ \
\ \ \ \ \ \ \ \ \ \ 60,000 60,500 19,350
18,870 18,390 17,910 17,430 16,950 16,470 15,990 15,510 15,030 14,550 60,500 61,000 19,600
19,120 18,640 18,160 17,680 17,200 16,720 16,240 15,760 15,280 14,800 61,000 61,500 19,850
19,370 18,890 18,410 17,930 17,450 16,970 16,490 16,010 15,530 15,050 61,500 62,000 20,100
19,620 19,140 18,660 18,180 17,700 17,220 16,740 16,260 15,780 15,300 62,000 62,500 20,350
19,870 19,390 18,910 18,430 17,950 17,470 16,990 16,510 16,030 15,550 62,500 63,000 20,600
20,120 19,640 19,160 18,680 18,200 17,720 17,240 16,760 16,280 15,800 63,000 63,500 20,850
20,370 19,890 19,410 18,930 18,450 17,970 17,490 17,010 16,530 16,050 63,500 64,000 21,100
20,620 20,140 19,660 19,180 18,700 18,220 17,740 17,260 16,780 16,300 64,000 64,500 21,350
20,870 20,390 19,910 19,430 18,950 18,470 17,990 17,510 17,030 16,550 64,500 65,000 21,600
21,120 20,640 20,160 19,680 19,200 18,720 18,240 17,760 17,280 16,800 65,000 65,500 21,850
21,370 20,890 20,410 19,930 19,450 18,970 18,490 18,010 17,530 17,050 65,500 66,000 22,100
21,620 21,140 20,660 20,180 19,700 19,220 18,740 18,260 17,780 17,300 66,000 66,500 22,350
21,870 21,390 20,910 20,430 19,950 19,470 18,990 18,510 18,030 17,550 66,500 67,000 22,600
22,120 21,640 21,160 20,680 20,200 19,720 19,240 18,760 18,280 17,800 67,000 67,500 22,850
22,370 21,890 21,410 20,930 20,450 19,970 19,490 19,010 18,530 18,050 67,500 68,000 23,100
22,620 22,140 21,660 21,180 20,700 20,220 19,740 19,260 18,780 18,300 68,000 68,500 23,350
22,870 22,390 21,910 21,430 20,950 20,470 19,990 19,510 19,030 18,550 68,500 69,000 23,600
23,120 22,640 22,160 21,680 21,200 20,720 20,240 19,760 19,280 18,800 69,000 69,500 23,850
23,370 22,890 22,410 21,930 21,450 20,970 20,490 20,010 19,530 19,050 69,500 70,000 24,100
23,620 23,140 22,660 22,180 21,700 21,220 20,740 20,260 19,780 19,300 70,000 70,500 24,350
23,870 23,390 22,910 22,430 21,950 21,470 20,990 20,510 20,030 19,550 70,500 71,000 24,600
24,120 23,640 23,160 22,680 22,200 21,720 21,240 20,760 20,280 19,800 71,000 71,500 24,850
24,370 23,890 23,410 22,930 22,450 21,970 21,490 21,010 20,530 20,050 71,500 72,000 25,100
24,620 24,140 23,660 23,180 22,700 22,220 21,740 21,260 20,780 20,300 72,000 72,500 25,350
24,870 24,390 23,910 23,430 22,950 22,470 21,990 21,510 21,030 20,550 72,500 73,000 25,600
25,120 24,640 24,160 23,680 23,200 22,720 22,240 21,760 21,280 20,800 73,000 73,500 25,850
25,370 24,890 24,410 23,930 23,450 22,970 22,490 22,010 21,530 21,050 73,500 74,000 26,100
25,620 25,140 24,660 24,180 23,700 23,220 22,740 22,260 21,780 21,300 74,000 74,500 26,350
25,870 25,390 24,910 24,430 23,950 23,470 22,990 22,510 22,030 21,550 74,500 75,000 26,600
26,120 25,640 25,160 24,680 24,200 23,720 23,240 22,760 22,280 21,800 75,000 75,500 26,864
26,384 25,904 25,424 24,944 24,464 23,984 23,504 23,024 22,544 22,064 75,500 76,000 27,149
26,669 26,189 25,709 25,229 24,74 24,269 23,789 23,309 22,829 22,349 76,000 76,500 27,434
26,954 26,474 25,994 25,414 25,034 24,554 24,074 23,594 23,114 22,634 76,500 77,000 27,719
27,239 26,759 26,279 25,799 25,319 24,839 24,359 23,879 23,399 22,919 77,000 77,500 28,004
27,524 27,044 26,564 26,084 25,604 25,124 24,644 24,164 23,684 23,204 77,500 78,000 28,289
27,809 27,329 26,849 26,369 25,889 25,409 24,929 24,449 23,969 23,489 78,000 78,500 28,574
28,094 27,614 27,134 26,654 26,174 25,694 25,214 24,734 24,254 23,774 78,500 79,000 28,859
28,379 27,899 27,419 26,939 26,459 25,979 25,499 25,019 24,539 24,059 79,000 79,500 29,144
28,664 28,184 27,704 27,224 26,744 26,264 25,784 24,304 24,824 24,344 79,500 80,000 29,429
28,949 28,469 27,989 27,509 27,029 26,549 26,069 25,589 25,109 24,629 \80,000 29,714 29,234
28,754 28,274 27,794 27,314 26,834 26,354 25,874 25,394 24,914 In case number of dependents dxceeds\10,480 will be dedacted 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 I-II Tax Table In Accordance with Provisions of Art.15.
まず所得金額に應じて所得金額欄に該當する行を求め、その行と扶養親族の数に應じて求めた該當欄との交るところに記載されている金額が、その求める税額である。
Amount of Income
別表第一の二　第十五條の規定による所得税額表
Number of Exemptions
（一）
At least But less than
所得金額 扶養親族の数
０人 １人 ２人 ３人 ４人 ５人 ６人 ７人 ８人 ９人 10人
以上 未満 税額
圓 圓 圓 圓 圓 圓 圓 圓 圓 圓 圓 圓 圓
4,900圓未満 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 0 0 0 0 0 0 0 0 0 0
6,200 6,300 280 0 0 0 0 0 0 0 0 0 0
6,300 6,400 300 0 0 0 0 0 0 0 0 0 0
6,400 6,500 320 0 0 0 0 0 0 0 0 0 0
6,500 6,600 340 0 0 0 0 0 0 0 0 0 0
6,600 6,700 360 0 0 0 0 0 0 0 0 0 0
6,700 6,800 380 20 0 0 0 0 0 0 0 0 0
6,800 6,900 400 40 0 0 0 0 0 0 0 0 0
6,900 7,000 420 60 0 0 0 0 0 0 0 0 0
7,000 7,100 440 80 0 0 0 0 0 0 0 0 0
7,100 7,200 460 100 0 0 0 0 0 0 0 0 0
7,200 7,300 480 120 0 0 0 0 0 0 0 0 0
7,300 7,400 500 140 0 0 0 0 0 0 0 0 0
7,400 7,500 520 160 0 0 0 0 0 0 0 0 0
7,500 7,600 540 180 0 0 0 0 0 0 0 0 0
7,600 7,700 560 200 0 0 0 0 0 0 0 0 0
7,700 7,800 580 220 0 0 0 0 0 0 0 0 0
7,800 7,900 600 240 0 0 0 0 0 0 0 0 0
7,900 8,000 620 260 0 0 0 0 0 0 0 0 0
8,000 8,200 640 280 0 0 0 0 0 0 0 0 0
8,200 8,400 680 320 0 0 0 0 0 0 0 0 0
8,400 8,600 720 360 0 0 0 0 0 0 0 0 0
8,600 8,800 760 400 40 0 0 0 0 0 0 0 0
8,800 9,000 800 440 80 0 0 0 0 0 0 0 0
9,000 9,200 840 480 120 0 0 0 0 0 0 0 0
9,200 9,400 880 520 160 0 0 0 0 0 0 0 0
9,400 9,600 920 560 200 0 0 0 0 0 0 0 0
9,600 9,800 960 600 240 0 0 0 0 0 0 0 0
9,800 10,000 1,000 640 280 0 0 0 0 0 0 0 0
10,000 10,200 1,040 680 320 0 0 0 0 0 0 0 0
10,200 10,400 1,080 720 360 0 0 0 0 0 0 0 0
10,400 10,600 1,120 760 400 40 0 0 0 0 0 0 0
10,600 10,800 1,160 800 440 80 0 0 0 0 0 0 0
10,800 11,000 1,200 840 480 120 0 0 0 0 0 0 0
11,000 11,200 1,240 880 520 160 0 0 0 0 0 0 0
11,200 11,400 1,280 920 560 200 0 0 0 0 0 0 0
11,400 11,600 1,320 960 600 240 0 0 0 0 0 0 0
11,600 11,800 1,360 1,000 640 280 0 0 0 0 0 0 0
11,800 12,000 1,400 1,040 680 320 0 0 0 0 0 0 0
0 1
2 3 4 5 6 7 8 9 10 Amount of Tax \
\ \ \
\ \ \ \ \ \ \ \ \ 0 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
0 0 0 0 0 0 0 0 0 0 6,200 6,300 280
0 0 0 0 0 0 0 0 0 0 6,300 6,400 300
0 0 0 0 0 0 0 0 0 0 6,400 6,500 320
0 0 0 0 0 0 0 0 0 0 6,500 6,600 340
0 0 0 0 0 0 0 0 0 0 6,600 6,700 360
0 0 0 0 0 0 0 0 0 0 6,700 6,800 380
20 0 0 0 0 0 0 0 0 0 6,800 6,900 400
40 0 0 0 0 0 0 0 0 0 6,900 7,000 420
60 0 0 0 0 0 0 0 0 0 7,000 7,100 440
80 0 0 0 0 0 0 0 0 0 7,100 7,200 460
100 0 0 0 0 0 0 0 0 0 7,200 7,300 480
120 0 0 0 0 0 0 0 0 0 7,300 7,400 500
140 0 0 0 0 0 0 0 0 0 7,400 7,500 520
160 0 0 0 0 0 0 0 0 0 7,500 7,600 540
180 0 0 0 0 0 0 0 0 0 7,600 7,700 560
200 0 0 0 0 0 0 0 0 0 7,700 7,800 580
220 0 0 0 0 0 0 0 0 0 7,800 7,900 600
240 0 0 0 0 0 0 0 0 0 7,900 8,000 620
260 0 0 0 0 0 0 0 0 0 8,000 8,200 640
280 0 0 0 0 0 0 0 0 0 8,200 8,400 680
320 0 0 0 0 0 0 0 0 0 8,400 8,600 720
360 0 0 0 0 0 0 0 0 0 8,600 8,800 760
400 40 0 0 0 0 0 0 0 0 8,800 9,000 800
440 80 0 0 0 0 0 0 0 0 9,000 9,200 840
480 120 0 0 0 0 0 0 0 0 9,200 9,400 880
520 160 0 0 0 0 0 0 0 0 9,400 9,600 920
560 200 0 0 0 0 0 0 0 0 9,600 9,800 960
600 240 0 0 0 0 0 0 0 0 9,800 10,000 1,000
640 280 0 0 0 0 0 0 0 0 10,000 10,200 1,040
680 320 0 0 0 0 0 0 0 0 10,200 10,400 1,080
720 360 0 0 0 0 0 0 0 0 10,400 10,600 1,120
760 400 40 0 0 0 0 0 0 0 10,600 10,800 1,160
800 440 80 0 0 0 0 0 0 0 10,800 11,000 1,200
840 480 120 0 0 0 0 0 0 0 11,000 11,200 1,240
880 520 160 0 0 0 0 0 0 0 11,200 11,400 1,280
920 560 200 0 0 0 0 0 0 0 11,400 11,600 1,320
960 600 240 0 0 0 0 0 0 0 11,600 11,800 1,360
1,000 640 280 0 0 0 0 0 0 0 11,800 12,000 1,400
1,040 680 320 0 0 0 0 0 0 0 (2) Amount of Income Number of Exemption
（二）
At least But less than
所得金額 扶養親族の数
０人 １人 ２人 ３人 ４人 ５人 ６人 ７人 ８人 ９人 10人
以上 未満 税額
圓 圓 圓 圓 圓 圓 圓 圓 圓 圓 圓 圓 圓
12,000 12,200 1,440 1,080 720 360 0 0 0 0 0 0 0
12,200 12,400 1,480 1,120 760 400 40 0 0 0 0 0 0
12,400 12,600 1,520 1,160 800 440 80 0 0 0 0 0 0
12,600 12,800 1,560 1,200 840 480 120 0 0 0 0 0 0
12,800 13,000 1,600 1,240 880 520 160 0 0 0 0 0 0
13,000 13,200 1,640 1,280 920 560 200 0 0 0 0 0 0
13,200 13,400 1,680 1,320 960 600 240 0 0 0 0 0 0
13,400 13,600 1,720 1,360 1,000 640 280 0 0 0 0 0 0
13,600 13,800 1,760 1,400 1,040 680 320 0 0 0 0 0 0
13,800 14,000 1,800 1,440 1,080 720 360 0 0 0 0 0 0
14,000 14,200 1,840 1,480 1,120 760 400 40 0 0 0 0 0
14,200 14,400 1,880 1,520 1,160 800 440 80 0 0 0 0 0
14,400 14,600 1,920 1,560 1,200 840 480 120 0 0 0 0 0
14,600 14,800 1,960 1,600 1,240 880 520 160 0 0 0 0 0
14,800 15,000 2,000 1,640 1,280 920 560 200 0 0 0 0 0
15,000 15,200 2,050 1,690 1,330 970 610 250 0 0 0 0 0
15,200 15,400 2,100 1,740 1,380 1,020 660 300 0 0 0 0 0
15,400 15,600 2,150 1,790 1,430 1,070 710 350 0 0 0 0 0
15,600 15,800 2,200 1,840 1,480 1,120 760 400 40 0 0 0 0
15,800 16,000 2,250 1,890 1,530 1,170 810 450 90 0 0 0 0
16,000 16,200 2,300 1,940 1,580 1,220 860 500 140 0 0 0 0
16,200 16,400 2,350 1,990 1,630 1,270 910 550 190 0 0 0 0
16,400 16,600 2,400 2,040 1,680 1,320 960 600 240 0 0 0 0
16,600 16,800 2,450 2,090 1,730 1,370 1,010 650 290 0 0 0 0
16,800 17,000 2,500 2,140 1,780 1,420 1,060 700 340 0 0 0 0
17,000 17,200 2,550 2,190 1,830 1,470 1,110 750 390 30 0 0 0
17,200 17,400 2,600 2,240 1,880 1,520 1,160 800 440 80 0 0 0
17,400 17,600 2,650 2,290 1,930 1,570 1,210 850 490 130 0 0 0
17,600 17,800 2,700 2,340 1,980 1,620 1,260 900 540 180 0 0 0
17,800 18,000 2,750 2,390 2,030 1,670 1,310 950 590 230 0 0 0
18,000 18,200 2,800 2,440 2,080 1,720 1,360 1,000 640 280 0 0 0
18,200 18,400 2,850 2,490 2,130 1,770 1,410 1,050 690 330 0 0 0
18,400 18,600 2,900 2,540 2,180 1,820 1,460 1,100 740 380 20 0 0
18,600 18,800 2,950 2,590 2,230 1,870 1,510 1,150 790 430 70 0 0
18,800 19,000 3,000 2,640 2,280 1,920 1,560 1,200 840 480 120 0 0
19,000 19,200 3,050 2,690 2,330 1,970 1,610 1,250 890 530 170 0 0
19,200 19,400 3,100 2,740 2,380 2,020 1,660 1,300 940 580 220 0 0
19,400 19,600 3,150 2,790 2,430 2,070 1,710 1,350 990 630 270 0 0
19,600 19,800 3,200 2,840 2,480 2,120 1,760 1,400 1,040 680 320 0 0
19,800 20,000 3,250 2,890 2,530 2,170 1,810 1,450 1,090 730 370 10 0
20,000 20,200 3,310 2,950 2,590 2,230 1,870 1,510 1,150 790 430 70 0
20,200 20,400 3,370 3,010 2,650 2,290 1,930 1,570 1,210 850 490 130 0
20,400 20,600 3,430 3,070 2,710 2,350 1,990 1,630 1,270 910 550 190 0
20,600 20,800 3,490 3,130 2,770 2,410 2,050 1,690 1,330 970 610 250 0
20,800 21,000 3,550 3,190 2,830 2,470 2,110 1,750 1,390 1,030 670 310 0
21,000 21,200 3,610 3,250 2,890 2,530 2,170 1,810 1,450 1,090 730 370 10
21,200 21,400 3,670 3,310 2,950 2,590 2,230 1,870 1,510 1,150 790 430 70
21,400 21,600 3,730 3,370 3,010 2,650 2,290 1,930 1,570 1,210 850 490 130
21,600 21,800 3,790 3,430 3,070 2,710 2,350 1,990 1,630 1,270 910 550 190
21,800 22,000 3,850 3,490 3,130 2,770 2,410 2,050 1,690 1,330 970 610 250
0 1
2 3 4 5 6 7 8 9 10 Amount of Tax \
\ \ \
\ \ \ \ \ \ \ \ \ 12,000 12,200 1,440 1,080
720 360 0 0 0 0 0 0 0 12,200 12,400 1,480 1,120
760 400 40 0 0 0 0 0 0 12,400 12,600 1,520 1,160
800 440 80 0 0 0 0 0 0 12,600 12,800 1,560 1,200
840 480 120 0 0 0 0 0 0 12.800 13,000 1,600 1,240
880 520 160 0 0 0 0 0 0 13,000 13,200 1,640 1,280
920 560 200 0 0 0 0 0 0 13,200 13,400 1,680 1,320
960 600 240 0 0 0 0 0 0 13,400 13,600 1,720 1,360
1,000 640 280 0 0 0 0 0 0 13,600 13,800 1,760 1,400
1,040 680 320 0 0 0 0 0 0 13,800 14,000 1,800 1,440
1,080 720 360 0 0 0 0 0 0 14,000 14,200 1,840 1,480
1,120 760 400 40 0 0 0 0 0 14,200 14,400 1,880 1,520
1,160 800 440 80 0 0 0 0 0 14,400 14,600 1,920 1,560
1,200 840 480 120 0 0 0 0 0 14,600 14,800 1,960 1,600
1,240 880 520 160 0 0 0 0 0 14,800 15,000 2,000 1,640
1,280 920 560 200 0 0 0 0 0 15,000 15,200 2,050 1,690
1,330 970 610 250 0 0 0 0 0 15,200 15,400 2,100 1,740
1,380 1,020 660 300 0 0 0 0 0 15,400 15,600 2,150 1,790
1,430 1,070 710 350 0 0 0 0 0 15,600 15,800 2,200 1,840
1,480 1,120 760 400 40 0 0 0 0 15,800 16,000 2,250 1,890
1,530 1,170 810 450 90 0 0 0 0 16,000 16,200 2,300 1,940
1,580 1,220 860 500 140 0 0 0 0 16,200 16,400 2,350 1,990
1,630 1,270 910 550 190 0 0 0 0 16,400 16,000 2,400 2,040
1,680 1,320 960 600 240 0 0 0 0 16,600 16,800 2,450 2,090
1,730 1,370 1,010 650 290 0 0 0 0 16,800 17,000 2,500 2,140
1,780 1,420 1,060 700 340 0 0 0 0 17,000 17,200 2,550 2,190
1,830 1,470 1,110 750 390 30 0 0 0 17,200 17,400 2,600 2,240
1,880 1,520 1,160 800 440 80 0 0 0 17,400 17,600 2,650 2,290
1,930 1,570 1,210 850 490 130 0 0 0 17,600 17,800 2,700 2,340
1,980 1,620 1,260 900 540 180 0 0 0 17,800 18,000 2,750 2,390
2,030 1,670 1,310 950 590 230 0 0 0 18,000 18,200 2,800 2,440
2,080 1,720 1,360 1,000 640 280 0 0 0 18,200 18,40 2,850 2,490
2,130 1,770 1,410 1,050 690 330 0 0 0 18,400 18,600 2,900 2,540
2,180 1,820 1,460 1,100 740 380 20 0 0 18,600 18,800 2,950 2,590
2,230 1,870 1,510 1,150 790 430 70 0 0 18,800 19,000 3,000 2,640
2,280 1,920 1,560 1,200 840 480 120 0 0 19,000 19,200 3,059 2,690
2,330 1,970 1,610 1,250 890 530 170 0 0 19,200 19,400 3,100 2,740
2,380 2,020 1,660 1,300 940 580 220 0 0 19,400 19,600 3,150 2,790
2,430 2,070 1,710 1,350 990 630 270 0 0 19,600 19,800 3,200 2,840
2,480 2,120 1,760 1,400 1,040 680 320 0 0 19,800 20,000 3,250 2,890
2,530 2,170 1,810 1,450 1,090 730 370 10 0 20,000 20,200 3,310 2,950
2,590 2,230 1,870 1,510 1,150 790 430 70 0 20,200 20,400 3,370 3,010
2,650 2,290 1,930 1,570 1,210 850 490 130 0 20,400 20,600 3,430 3,070
2,710 2,350 1,990 1,630 1,270 910 550 190 0 20,600 20,800 3,490 3,130
2,770 2,410 2,050 1,690 1,330 970 610 250 0 20,800 21,000 3,550 3,190
2,830 2,470 2,110 1,750 1,390 1,030 670 310 0 21,000 21,200 3,610 3,250
2,890 2,530 2,170 1,810 1,450 1,090 730 370 10 21,200 21,400 3,670 3,310
2,950 2,590 2,230 1,870 1,510 1,150 790 430 70 21,400 21,600 3,730 3,370
3,010 2,650 2,290 1,930 1,570 1,210 850 490 130 21,600 21,800 3,790 3,430
3,070 2,710 2,350 1,990 1,630 1,270 910 550 190 21,800 22,000 3,850 3,490
3,130 2,770 2,410 2,050 1,690 1,330 970 610 250 (3) Amount of Income Number of Exemption At least But less than
（三）
0
所得金額 扶養親族の数
０人 １人 ２人 ３人 ４人 ５人 ６人 ７人 ８人 ９人 10人
以上 未満 税額
圓 圓 圓 圓 圓 圓 圓 圓 圓 圓 圓 圓 圓
22,000 22,200 3,910 3,550 3,190 2,830 2,470 2,110 1,750 1,390 1,030 670 310
22,200 22,400 3,970 3,610 3,250 2,890 2,530 2,170 1,810 1,450 1,090 730 370
22,400 22,600 4,030 3,670 3,310 2,950 2,590 2,230 1,870 1,510 1,150 790 430
22,600 22,800 4,090 3,730 3,370 3,010 2,650 2,290 1,930 1,570 1,210 850 490
22,800 23,000 4,150 3,790 3,430 3,070 2,710 2,350 1,990 1,630 1,270 910 550
23,000 23,200 4,210 3,850 3,490 3,130 2,770 2,410 2,050 1,690 1,330 970 610
23,200 23,400 4,270 3,910 3,550 3,190 2,830 2,470 2,110 1,750 1,390 1,030 670
23,400 23,600 4,330 3,970 3,610 3,250 2,890 2,530 2,170 1,810 1,450 1,090 730
23,600 23,800 4,390 4,030 3,670 3,310 2,950 2,590 2,230 1,870 1,510 1,150 790
23,800 24,000 4,450 4,090 3,730 3,370 3,010 2,650 2,290 1,930 1,570 1,210 850
24,000 24,200 4,510 4,150 3,790 3,430 3,070 2,710 2,350 1,990 1,630 1,270 910
24,200 24,400 4,570 4,210 3,850 3,490 3,130 2,770 2,410 2,050 1,690 1,330 970
24,400 24,600 4,630 4,270 3,910 3,550 3,190 2,830 2,470 2,110 1,750 1,390 1,030
24,600 24,800 4,690 4,330 3,970 3,610 3,250 2,890 2,530 2,170 1,810 1,450 1,090
24,800 25,000 4,750 4,390 4,030 3,670 3,310 2,950 2,590 2,230 1,870 1,510 1,150
25,000 25,200 4,820 4,460 4,100 3,740 3,380 3,020 2,660 2,300 1,940 1,580 1,220
25,200 25,400 4,890 4,530 4,170 3,810 3,450 3,090 2,730 2,370 2,010 1,650 1,290
25,400 25,600 4,960 4,600 4,240 3,880 3,520 3,160 2,800 2,440 2,080 1,720 1,360
25,600 25,800 5,030 4,670 4,310 3,950 3,590 3,230 2,870 2,510 2,150 1,790 1,430
25,800 26,000 5,100 4,740 4,380 4,020 3,660 3,300 2,940 2,580 2,220 1,860 1,500
26,000 26,200 5,170 4,810 4,450 4,090 3,730 3,370 3,010 2,650 2,290 1,930 1,570
26,200 26,400 5,240 4,880 4,520 4,160 3,800 3,440 3,080 2,720 2,360 2,000 1,640
26,400 26,600 5,310 4,950 4,590 4,230 3,870 3,510 3,150 2,790 2,430 2,070 1,710
26,600 26,800 5,380 5,020 4,660 4,300 3,940 3,580 3,220 2,860 2,500 2,140 1,780
26,800 27,000 5,450 5,090 4,730 4,370 4,010 3,650 3,290 2,930 2,570 2,210 1,850
27,000 27,200 5,520 5,160 4,800 4,440 4,080 3,720 3,360 3,000 2,640 2,280 1,920
27,200 27,400 5,590 5,230 4,870 4,510 4,150 3,790 3,430 3,070 2,710 2,350 1,990
27,400 27,600 5,660 5,300 4,940 4,580 4,220 3,860 3,500 3,140 2,780 2,420 2,060
27,600 27,800 5,730 5,370 5,010 4,650 4,290 3,930 3,570 3,210 2,850 2,490 2,130
27,800 28,000 5,800 5,440 5,080 4,720 4,360 4,000 3,640 3,280 2,920 2,560 2,200
28,000 28,200 5,870 5,510 5,150 4,790 4,430 4,070 3,710 3,350 2,990 2,630 2,270
28,200 28,400 5,940 5,580 5,220 4,860 4,500 4,140 3,780 3,420 3,060 2,700 2,340
28,400 28,600 6,010 5,650 5,290 4,930 4,570 4,210 3,850 3,490 3,130 2,770 2,410
28,600 28,800 6,080 5,720 5,360 5,000 4,640 4,280 3,920 3,560 3,200 2,840 2,480
28,800 29,000 6,150 5,790 5,430 5,070 4,710 4,350 3,990 3,630 3,270 2,910 2,550
29,000 29,200 6,220 5,860 5,500 5,140 4,780 4,420 4,060 3,700 3,340 2,980 2,620
29,200 29,400 6,290 5,930 5,570 5,210 4,850 4,490 4,130 3,770 3,410 3,050 2,690
29,400 29,600 6,360 6,000 5,640 5,280 4,920 4,560 4,200 3,840 3,480 3,120 2,760
29,600 29,800 6,430 6,070 5,710 5,350 4,990 4,630 4,270 3,910 3,550 3,190 2,830
29,800 30,000 6,500 6,140 5,780 5,420 5,060 4,700 4,340 3,980 3,620 3,260 2,900
30,000 30,500 6,570 6,210 5,850 5,490 5,130 4,770 4,410 4,050 3,690 3,330 2,970
30,500 31,000 6,745 6,385 6,025 5,665 5,305 4,945 4,585 4,225 3,865 3,505 3,145
31,000 31,500 6,920 6,560 6,200 5,840 5,480 5,120 4,760 4,400 4,040 3,680 3,320
31,500 32,000 7,095 6,735 6,375 6,015 5,655 5,295 4,935 4,575 4,215 3,855 3,495
32,000 32,500 7,270 6,910 6,550 6,190 5,830 5,470 5,110 4,750 4,390 4,030 3,670
32,500 33,000 7,445 7,085 6,725 6,365 6,005 5,645 5,285 4,925 4,565 4,205 3,845
33,000 33,500 7,620 7,260 6,900 6,540 6,180 5,820 5,460 5,100 4,740 4,380 4,020
33,500 34,000 7,795 7,435 7,075 6,715 6,355 5,995 5,635 5,275 4,915 4,555 4,195
34,000 34,500 7,970 7,610 7,250 6,890 6,530 6,170 5,810 5,450 5,090 4,730 4,370
34,500 35,000 8,145 7,785 7,425 7,065 6,705 6,345 5,985 5,625 5,265 4,905 4,545
1 2
3 4 5 6 7 8 9 10 Amount of Tax \ \
\ \ \
\ \ \ \ \ \ \ \ 22,000 22,200 3,910 3,550 3,190
2,830 2,470 2,110 1,750 1,390 1,030 670 310 22,200 22,400 3,970 3,610 3,250
2,890 2,530 2,170 1,810 1,450 1,090 730 370 22,400 22,600 4,030 3,670 3,310
2,950 2,590 2,230 1,870 1,510 1,150 790 430 22,600 22,800 4,090 3,730 3,370
3,010 2,650 2,290 1,930 1,570 1,210 850 490 22,800 23,000 4,150 3,790 3,430
3,070 2,710 2,350 1,990 1,630 1,270 910 550 23,000 23,200 4,210 3,850 3,490
3,130 2,770 2,410 2,050 1,690 1,330 970 610 23,200 23,400 4,270 3,910 3,550
3,190 2,830 2,470 3,110 1,750 1,390 1,030 670 23,400 23,600 4,330 3,970 3,610
3,250 2,890 2,530 2,170 1,810 1,450 1,090 730 23,600 23,800 4,390 4,030 3,670
3,310 2,950 2,590 2,230 1,870 1,510 1,150 790 23,800 24,000 4,450 4,090 3,730
3,370 3,010 2,650 2,290 1,930 1,570 1,210 850 24,000 24,200 4,510 4,150 3,790
3,430 3,070 2,710 2,350 1,990 1,630 1,270 910 24,200 24,400 4,570 4,210 3,850
3,490 3,130 2,770 2,410 2,050 1,690 1,330 970 24,400 24,600 4,630 4,270 3,910
3,550 3,190 2,830 3,470 2,110 1,750 1,390 1,030 24,600 24,800 4,690 4,330 3,970
3,610 3,250 2,890 2,530 2,170 1,810 1,450 1,090 24,800 25,000 4,750 4,390 4,030
3,670 3,310 2,950 2,590 2,230 1,870 1,510 1,150 25,000 25,200 4,820 4,460 4,100
3,740 3,380 3,020 2,660 2,300 1,940 1,580 1,220 25,200 25,400 4,890 4,530 4,170
3,810 3,450 3,090 2,730 2,370 2,010 1,650 1,290 25,400 25,600 4,960 4,600 4,240
3,880 3,520 3,160 2,800 2,440 2,080 1,720 1,360 25,600 25,800 5,030 4,670 4,310
3,950 3,590 3,230 2,870 2,510 2,150 1,790 1,430 25,800 26,000 5,100 4,740 4,380
4,020 3,660 3,300 2,940 2,580 2,220 1,860 1,500 26,000 26,200 5,170 4,810 4,450
4,090 3,730 3,370 3,010 2,650 2,290 1,930 1,570 26,200 26,400 5,240 4,880 4,520
4,160 3,800 3,440 3,080 2,720 2,360 2,000 1,640 26,400 26,600 5,310 4,950 4,590
4,230 3,870 3,510 3,150 2,790 2,430 2,070 1,710 26,600 26,800 5,380 5,020 4,660
4,300 3,940 3,580 3,220 2,860 2,500 2,140 1,780 26,800 27,000 5,450 5,090 4,730
4,370 4,010 3,650 3,290 2,930 2,570 2,210 1,850 27,000 27,200 5,520 5,160 4,800
4,440 4,080 3,720 3,360 3,000 2,640 2,280 1,920 27,200 27,400 5,590 5,230 4,870
4,510 4,150 3,790 3,430 3,070 2,710 2,350 1,990 27,400 27,600 5,660 5,300 4,940
4,580 4,220 3,860 3,500 3,140 2,780 2,420 2,060 27,600 27,800 5,730 5,370 5,010
4,650 4,290 3,390 3,570 3,210 2,850 2,490 1,130 27,800 28,000 5,800 5,440 5,080
4,720 4,360 4,000 3,640 3,280 2,920 2,560 2,200 28,000 28,200 5,870 5,510 5,510
4,790 4,430 4,070 3,710 3,350 2,990 2,630 2,270 28,200 28,400 5,940 5,580 5,220
4,860 4,500 5,140 3,780 3,420 3,060 2,700 2,340 28,400 28,600 6,010 5,650 5,290
4,930 4,570 4,210 3,850 3,490 3,130 2,770 2,410 28,600 28,800 6,080 5,720 5,360
5,000 4,640 4,280 3,920 3,560 3,200 2,840 2,480 28,800 29,000 6,150 5,790 5,430
5,070 4,710 4,350 3,990 3,630 3,270 2,910 2,550 29,000 29,200 6,220 5,860 5,500
5,140 4,780 4,420 4,060 3,700 3,340 2,980 2,620 29,200 29,400 6,290 5,930 5,570
5,210 4,850 4,490 4,130 3,770 3,410 3,050 2,690 29,400 29,600 6,360 6,000 5,640
5,280 4,920 4,560 4,200 3,840 3,480 3,120 2,760 29,600 29,800 6,430 6,070 5,710
5,350 4,990 4,630 4,270 3,910 3,550 3,190 2,830 29,800 30,000 6,500 6,140 5,780
5,420 5,060 4,700 4,340 3,980 3,620 3,260 2,900 30,000 30,500 6,570 6,210 5,850
5,490 5,130 4,770 4,410 4,050 3,690 3,330 2,970 30,500 31,000 6,745 6,385 6,025
5,665 5,305 4,945 4,585 4,225 3,865 3,505 3,145 31,000 31,500 6,920 6,560 6,200
5,840 5,480 5,120 4,760 4,400 4,040 3,680 3,320 31,500 32,000 7,095 6,735 6,375
6,015 5,655 5,295 4,935 4,575 4,215 3,855 3,495 32,000 32,500 7,270 6,910 6,550
6,190 5,830 5,470 5,110 4,750 4,390 4,030 3,670 32,500 33,000 7,445 7,085 6,725
6,365 6,005 5,645 5,285 4,925 4,565 4,205 3,845 33,000 33,500 7,620 7,260 6,900
6,540 6,180 5,820 5,460 5,100 4,740 4,380 4,020 33,500 34,000 7,795 7,435 7,075
6,715 6,355 5,995 5,635 5,275 4,915 4,555 4,195 34,000 34,500 7,970 7,610 7,250
6,890 6,530 6,170 5,810 5,450 5,090 4,730 4,370 34,500 35,000 8,145 7,785 7,425
7,065 6,705 6,345 5,985 5,625 5,265 4,905 4,545 (4) Amount of Income Number of Exemption At least But less than 0
（四）
1
所得金額 扶養親族の数
０人 １人 ２人 ３人 ４人 ５人 ６人 ７人 ８人 ９人 10人
以上 未満 税額
圓 圓 圓 圓 圓 圓 圓 圓 圓 圓 圓 圓 圓
35,000 35,500 8,330 7,970 7,610 7,250 6,890 6,530 6,170 5,810 5,450 5,090 4,730
35,500 36,000 8,530 8,170 7,810 7,450 7,090 6,730 6,370 6,010 5,650 5,290 4,930
36,000 36,500 8,730 8,370 8,010 7,650 7,290 6,930 6,570 6,210 5,850 5,490 5,130
36,500 37,000 8,930 8,570 8,210 7,850 7,490 7,130 6,770 6,410 6,050 5,690 5,330
37,000 37,500 9,130 8,770 8,410 8,050 7,690 7,330 6,970 6,610 6,250 5,890 5,530
37,500 38,000 9,330 8,970 8,610 8,250 7,890 7,530 7,170 6,810 6,450 6,090 5,730
38,000 38,500 9,530 9,170 8,810 8,450 8,090 7,730 7,370 7,010 6,650 6,290 5,930
38,500 39,000 9,730 9,370 9,010 8,650 8,290 7,930 7,570 7,210 6,850 6,490 6,130
39,000 39,500 9,930 9,570 9,210 8,850 8,490 8,130 7,770 7,410 7,050 6,690 6,330
39,500 40,000 10,130 9,770 9,410 9,050 8,690 8,330 7,970 7,610 7,250 6,890 6,530
40,000 40,500 10,330 9,970 9,610 9,250 8,890 8,530 8,170 7,810 7,450 7,090 6,730
40,500 41,000 10,530 10,170 9,810 9,450 9,090 8,730 8,370 8,010 7,650 7,290 6,930
41,000 41,500 10,730 10,370 10,010 9,650 9,290 8,930 8,570 8,210 7,850 7,490 7,130
41,500 42,000 10,930 10,570 10,210 9,850 9,490 9,130 8,770 8,410 8,050 7,690 7,330
42,000 42,500 11,130 10,770 10,410 10,050 9,690 9,330 8,970 8,610 8,250 7,890 7,530
42,500 43,000 11,330 10,970 10,610 10,250 9,890 9,530 9,170 8,810 8,450 8,090 7,730
43,000 43,500 11,530 11,170 10,810 10,450 10,090 9,730 9,370 9,010 8,650 8,290 7,930
43,500 44,000 11,730 11,370 11,010 10,650 10,290 9,930 9,570 9,210 8,850 8,490 8,130
44,000 44,500 11,930 11,570 11,210 10,850 10,490 10,130 9,770 9,410 9,050 8,690 8,330
44,500 45,000 12,130 11,770 11,410 11,050 10,690 10,330 9,970 9,610 9,250 8,890 8,530
45,000 45,500 12,340 11,980 11,620 11,260 10,900 10,540 10,180 9,820 9,460 9,100 8,740
45,500 46,000 12,565 12,205 11,845 11,485 11,125 10,765 10,405 10,045 9,685 9,325 8,965
46,000 46,500 12,790 12,430 12,070 11,710 11,350 10,990 10,630 10,270 9,910 9,550 9,190
46,500 47,000 13,015 12,655 12,295 11,935 11,575 11,215 10,855 10,495 10,135 9,775 9,415
47,000 47,500 13,240 12,880 12,520 12,160 11,800 11,440 11,080 10,720 10,360 10,000 9,640
47,500 48,000 13,465 13,105 12,745 12,385 12,025 11,665 11,305 10,945 10,585 10,225 9,865
48,000 48,500 13,690 13,330 12,970 12,610 12,250 11,890 11,530 11,170 10,810 10,450 10,090
48,500 49,000 13,915 13,555 13,195 12,835 12,475 12,115 11,755 11,395 11,035 10,675 10,315
49,000 49,500 14,140 13,780 13,420 13,060 12,700 12,340 11,980 11,620 11,260 10,900 10,540
49,500 50,000 14,365 14,005 13,645 13,285 12,925 12,565 12,205 11,845 11,485 11,125 10,765
50,000 50,500 14,590 14,230 13,870 13,510 13,150 12,790 12,430 12,070 11,710 11,350 10,990
50,500 51,000 14,815 14,455 14,095 13,735 13,375 13,015 12,655 12,295 11,935 11,575 11,215
51,000 51,500 15,040 14,680 14,320 13,960 13,600 13,240 12,880 12,520 12,160 11,800 11,440
51,500 52,000 15,265 14,905 14,545 14,185 13,825 13,465 13,105 12,745 12,385 12,025 11,665
52,000 52,500 15,490 15,130 14,770 14,410 14,050 13,690 13,330 12,970 12,610 12,250 11,890
52,500 53,000 15,715 15,355 14,995 14,635 14,275 13,915 13,555 13,195 12,835 12,475 12,115
53,000 53,500 15,940 15,580 15,220 14,860 14,500 14,140 13,780 13,420 13,060 12,700 12,340
53,500 54,000 16,165 15,805 15,445 15,085 14,725 14,365 14,005 13,645 13,285 12,925 12,565
54,000 54,500 16,390 16,030 15,670 15,310 14,950 14,590 14,230 13,870 13,510 13,150 12,790
54,500 55,000 16,615 16,255 15,895 15,535 15,175 14,815 14,455 14,095 13,735 13,375 13,015
55,000 55,500 16,850 16,490 16,130 15,770 15,410 15,050 14,690 14,330 13,970 13,610 13,250
55,500 56,000 17,100 16,740 16,380 16,020 15,660 15,300 14,940 14,580 14,220 13,860 13,500
56,000 56,500 17,350 16,990 16,630 16,270 15,910 15,550 15,190 14,830 14,470 14,110 13,750
56,500 57,000 17,600 17,240 16,880 16,520 16,160 15,800 15,440 15,080 14,720 14,360 14,000
57,000 57,500 17,850 17,490 17,130 16,770 16,410 16,050 15,690 15,330 14,970 14,610 14,250
57,500 58,000 18,100 17,740 17,380 17,020 16,660 16,300 15,940 15,580 15,220 14,860 14,500
58,000 58,500 18,350 17,990 17,630 17,270 16,910 16,550 16,190 15,830 15,470 15,110 14,750
58,500 59,000 18,600 18,240 17,880 17,520 17,160 16,800 16,440 16,080 15,720 15,360 15,000
59,000 59,500 18,850 18,490 18,130 17,770 17,410 17,050 16,690 16,330 15,970 15,610 15,250
59,500 60,000 19,100 18,740 18,380 18,020 17,660 17,300 16,940 16,580 16,220 15,860 15,500
2 3
4 5 6 7 8 9 10 Amount of Tax \ \ \
\ \ \
\ \ \ \ \ \ \ 35,000 35,500 8,330 7,970 7,610 7,250
6,890 6,530 6,170 5,810 5,450 5,090 4,730 35,500 36,000 8,530 8,170 7,810 7,450
7,090 6,730 6,370 6,010 5,650 5,290 4,930 36,000 36,500 8,730 8,370 8,010 7,650
7,290 6,930 6,570 6,210 5,850 5,490 5,130 36,500 37,000 8,930 8,570 8,210 7,850
7,490 7,130 6,770 6,410 6,050 5,690 5,330 37,000 37,500 9,130 8,770 8,410 8,050
7,690 7,330 6,970 6,610 6,250 5,890 5,530 37,500 38,000 9,330 8,970 8,610 8,250
7,890 7,530 7,170 6,810 6,450 6,090 5,730 38,000 38,500 9,530 9,170 8,810 8,450
8,090 7,730 7,370 7,010 6,650 6,290 5,930 38,500 39,000 9,730 9,370 9,010 8,650
8,290 7,930 7,570 7,210 6,850 6,490 6,130 39,000 39,500 9,930 9,570 9,210 8,850
8,490 8,130 7,770 7,410 7,050 6,690 6,330 39,500 40,000 10,130 9,770 9,410 9,050
8,690 8,330 7,970 7,610 7,250 6,890 6,530 40,000 40,500 10,330 9,970 9,610 9,250
8,890 8,530 8,170 7,810 7,450 7,090 6,730 40,500 41,000 10,530 10,170 9,810 9,450
9,090 8,730 8,370 8,010 7,650 7,290 6,930 41,000 41,500 10,730 10,370 10,010 9,650
9,290 8,930 8,570 8,210 7,850 7,490 7,130 41,500 42,000 10,930 10,570 10,210 9,850
9,490 9,130 8,770 8,410 8,050 7,690 7,330 42,000 42,500 11,130 10,770 10,410 10,050
9,690 9,330 8,970 8,610 8,250 7,890 7,530 42,500 43,000 11,330 10,970 10,610 10,250
9,890 9,530 9,170 8,810 8,450 8,090 7,730 43,000 43,500 11,530 11,170 10,810 10,450
10,090 9,730 9,370 9,010 8,650 8,200 7,930 43,500 44,000 11,730 11,370 11,010 10,650
10,290 9,930 9,570 9,210 8,850 8,490 8,130 44,000 44,500 11,930 11,570 11,210 10,850
10,490 10,130 9,770 9,410 9,050 8,690 8,330 44,500 45,000 12,130 11,770 11,410 11,050
10,690 10,330 9,970 9,610 9,250 8,890 8,530 45,000 45,500 12,340 11,980 11,620 11,260
10,900 10,540 10,180 9,820 9,460 9,100 8,740 45,500 46,000 12,565 12,205 11,845 11,485
11,125 10,765 10,405 10,045 9,685 9,325 8,965 46,000 46,500 12,790 12,430 12,070 11,710
11,350 10,990 10,630 10,270 9,910 9,550 9,190 46,500 47,000 13,015 12,655 12,295 11,935
11,575 11,215 10,855 10,495 10,135 9,775 9,415 47,000 47,500 13,240 12,880 12,520 12,160
11,800 11,440 11,080 10,720 10,360 10,000 9,640 47,500 48,000 13,465 13,105 12,745 12,385
12,025 11,665 11,305 10,945 10,585 10,225 9,865 48,000 48,500 13,690 13,330 12,970 12,610
12,250 11,890 11,530 11,170 10,810 10,450 10,090 48,500 49,000 13,915 13,555 13,195 12,835
12,475 12,115 11,755 11,395 11,035 10,675 10,315 49,000 49,500 14,140 13,780 13,420 13,060
12,700 12,340 11,980 11,620 11,260 10,900 10,540 49,500 50,000 14,365 14,005 13,645 13,285
12,925 12,565 12,205 11,845 11,485 11,125 10,765 50,000 50,500 14,590 14,230 13,870 13,510
13,150 12,790 12,430 12,070 11,710 11,350 10,990 50,500 51,000 14,815 14,455 14,095 13,735
13,375 13,015 12,655 12,295 11,935 11,575 11,215 51,000 51,500 15,040 14,680 14,320 13,960
13,600 13,240 12,880 12,520 12,160 11,800 11,440 51,500 52,000 15,265 14,905 14,545 14,185
13,825 13,465 13,105 12,745 12,385 12,025 11,665 52,000 52,500 15,490 15,130 14,770 14,410
14,050 18,690 13,330 12,970 12,610 12,250 11,890 52,500 53,000 15,715 15,355 14,995 14,635
14,275 13,915 13,555 13,195 12,835 12,475 12,115 53,000 53,500 15,940 15,580 15,220 14,860
14,500 14,140 13,780 13,420 13,060 12,700 12,340 53,500 54,000 16,165 15,805 15,445 15,085
14,725 14,365 14,005 13,645 13,285 12,925 12,565 54,000 54,500 16,390 16,030 15,670 15,310
14,950 14,590 14,230 13,870 13,510 13,150 12,790 54,500 55,000 16,615 16,255 15,895 15,535
15,175 14,815 14,455 14,095 13,735 13,375 13,015 55,000 55,500 16,850 16,490 16,130 15,770
15,410 15,050 14,690 14,330 13,970 13,610 13,250 55,500 56,000 17,100 16,740 16,380 16,020
15,660 15,300 14,940 14,580 14,220 13,860 13,500 56,000 56,500 17,350 16,990 16,630 16,270
15,910 15,550 15,190 14,830 14,470 14,110 13,750 56,500 57,000 17,600 17,240 16,880 16,520
16,160 15,800 15,440 15,080 14,720 14,360 14,000 57,000 57,500 17,850 17,490 17,130 16,770
16,410 16,050 15,690 15,830 14,970 14,610 14,250 57,500 58,000 18,100 17,740 17,380 17,020
16,660 16,300 15,940 15,580 15,220 14,860 14,500 58,000 58,500 18,350 17,990 17,630 17,270
16,910 16,550 16,190 15,830 15,470 15,110 14,750 58,500 59,000 18,600 18,240 17,880 17,520
17,160 16,800 16,440 16,080 15,720 15,360 15,000 59,000 59,500 18,850 18,490 18,130 17,770
17,410 17,050 16,690 16,330 15,970 15,610 15,250 59,500 60,000 19,100 18,740 18,380 18,020
17,660 17,300 16,940 16,580 16,220 10,860 15,500 (5) Amount of Income Number of Exemption At least But less than 0 1
（五）
2
所得金額 扶養親族の数
０人 １人 ２人 ３人 ４人 ５人 ６人 ７人 ８人 ９人 10人
以上 未満 税額
圓 圓 圓 圓 圓 圓 圓 圓 圓 圓 圓 圓 圓
60,000 60,500 19,350 18,990 18,630 18,270 17,910 17,550 17,190 16,830 16,470 16,110 15,750
60,500 61,000 19,600 19,240 18,880 18,520 18,160 17,800 17,440 17,080 16,720 16,360 16,000
61,000 61,500 19,850 19,490 19,130 18,770 18,410 18,050 17,690 17,330 16,970 16,610 16,250
61,500 62,000 20,100 19,740 19,380 19,020 18,660 18,300 17,940 17,580 17,220 16,860 16,500
62,000 62,500 20,350 19,990 19,630 19,270 18,910 18,550 18,190 17,830 17,470 17,110 16,750
62,500 63,000 20,600 20,240 19,880 19,520 19,160 18,800 18,440 18,080 17,720 17,360 17,000
63,000 63,500 20,850 20,490 20,130 19,770 19,410 19,050 18,690 18,330 17,970 17,610 17,250
63,500 64,000 21,100 20,740 20,380 20,020 19,660 19,300 18,940 18,580 18,220 17,860 17,500
64,000 64,500 21,350 20,990 20,630 20,270 19,910 19,550 19,190 18,830 18,470 18,110 17,750
64,500 65,000 21,600 21,240 20,880 20,520 20,160 19,800 19,440 19,080 18,720 18,360 18,000
65,000 65,500 21,850 21,490 21,130 20,770 20,410 20,050 19,690 19,330 18,970 18,610 18,250
65,500 66,000 22,100 21,740 21,380 21,020 20,660 20,300 19,940 19,580 19,220 18,860 18,500
66,000 66,500 22,350 21,990 21,630 21,270 20,910 20,550 20,190 19,830 19,470 19,110 18,750
66,500 67,000 22,600 22,240 21,880 21,520 21,160 20,800 20,440 20,080 19,720 19,360 19,000
67,000 67,500 22,850 22,490 22,130 21,770 21,410 21,050 20,690 20,330 19,970 19,610 19,250
67,500 68,000 23,100 22,740 22,380 22,020 21,660 21,300 20,940 20,580 20,220 19,860 19,500
68,000 68,500 23,350 22,990 22,630 22,270 21,910 21,550 21,190 20,830 20,470 20,110 19,750
68,500 69,000 23,600 23,240 22,880 22,520 22,160 21,800 21,440 21,080 20,720 20,360 20,000
69,000 69,500 23,850 23,490 23,130 22,770 22,410 22,050 21,690 21,330 20,970 20,610 20,250
69,500 70,000 24,100 23,740 23,380 23,020 22,660 22,300 21,940 21,580 21,220 20,860 20,500
70,000 70,500 24,350 23,990 23,630 23,270 22,910 22,550 22,190 21,830 21,470 21,110 20,750
70,500 71,000 24,600 24,240 23,880 23,520 23,160 22,800 22,440 22,080 21,720 21,360 21,000
71,000 71,500 24,850 24,490 24,130 23,770 23,410 23,050 22,690 22,330 21,970 21,610 21,250
71,500 72,000 25,100 24,740 24,380 24,020 23,660 23,300 22,940 22,580 22,220 21,860 21,500
72,000 72,500 25,350 24,990 24,630 24,270 23,910 23,550 23,190 22,830 22,470 22,110 21,750
72,500 73,000 25,600 25,240 24,880 24,520 24,160 23,800 23,440 23,080 22,720 22,360 22,000
73,000 73,500 25,850 25,490 25,130 24,770 24,410 24,050 23,690 23,330 22,970 22,610 22,250
73,500 74,000 26,100 25,740 25,380 25,020 24,660 24,300 23,940 23,580 23,220 22,860 22,500
74,000 74,500 26,350 25,990 25,630 25,270 24,910 24,550 24,190 23,830 23,470 23,110 22,750
74,500 75,000 26,600 26,240 25,880 25,520 25,160 24,800 24,440 24,080 23,720 23,360 23,000
75,000 75,500 26,864 26,504 26,144 25,784 25,424 25,064 24,704 24,344 23,984 23,624 23,264
75,500 76,000 27,149 26,789 26,429 26,069 25,709 25,349 24,989 24,629 24,269 23,909 23,549
76,000 76,500 27,434 27,074 26,714 26,354 25,994 25,634 25,274 24,914 24,554 24,194 23,834
76,500 77,000 27,719 27,359 26,999 26,639 26,279 25,919 25,559 25,199 24,839 24,479 24,119
77,000 77,500 28,004 27,644 27,284 26,924 26,564 26,204 25,844 25,484 25,124 24,764 24,404
77,500 78,000 28,289 27,929 27,569 27,209 26,849 26,489 26,129 25,769 25,409 25,049 24,689
78,000 78,500 28,574 28,214 27,854 27,494 27,134 26,774 26,414 26,054 25,694 25,334 24,974
78,500 79,000 28,859 28,499 28,139 27,779 27,419 27,059 26,699 26,339 25,979 25,619 25,259
79,000 79,500 29,144 28,784 28,424 28,064 27,704 27,344 26,984 26,624 26,264 25,904 25,544
79,500 80,000 29,429 29,069 28,709 28,349 27,989 27,629 27,269 26,909 26,549 26,189 25,829
80,000圓 29,714 29,354 28,994 28,634 28,274 27,914 27,554 27,194 26,834 26,474 26,114
扶養親族の数が10人を超える場合には、扶養親族の数が10人の場合の税額から、その10人を超える１人ごとに360圓を控除した金額
3 4
5 6 7 8 9 10 Amount of Tax \ \ \ \
\ \ \
\ \ \ \ \ \ 60,000 60,500 19,350 18,990 18,630 18,270 17,910
17,550 17,190 16,830 16,470 16,110 15,750 60,500 61,000 19,600 19,240 18,880 18,520 18,160
17,800 17,440 17,080 16,720 16,360 16,000 61,000 61,500 19,850 19,490 19,130 18,770 18,410
18,050 17,690 17,330 16,970 16,610 16,250 61,500 62,000 20,100 19,740 19,380 19,020 18,660
18,300 17,940 17,580 17,220 16,860 16,500 62,000 62,500 20,350 19,990 19,630 19,270 18,910
18,550 18,190 17,830 17,470 17,110 16,750 62,500 63,000 20,600 20,240 19,880 19,520 19,160
18,800 18,440 18,080 17,720 17,360 17,000 63,000 63,500 20,850 20,490 20,130 19,770 19,410
19,050 18,690 18,330 17,970 17,610 17,250 63,500 64,000 21,100 20,740 20,380 20,020 19,660
19,300 18,940 18,580 18,220 17,860 17,500 64,000 64,500 21,350 20,990 20,630 20,270 19,910
19,550 19,190 18,830 18,470 18,110 17,750 64,500 65,000 21,600 21,240 20,880 20,520 20,160
19,800 19,440 19,080 18,720 18,360 18,000 65,000 65,500 21,850 21,490 21,130 20,770 20,410
20,050 19,690 19,330 18,970 18,610 18,250 65,500 66,000 22,100 21,740 21,380 21,020 20,660
20,300 19,940 19,580 19,220 18,860 18,500 66,000 66,500 22,350 21,990 21,630 21,270 20,910
20,550 20,190 19,830 19,470 19,110 18,750 66,500 67,000 22,600 22,240 21,880 21,520 21,160
20,800 20,440 20,080 19,720 19,360 19,000 67,000 67,500 22,850 22,490 22,130 21,770 21,410
21,050 20,690 20,330 19,970 19,610 19,250 67,500 68,000 23,100 22,740 22,380 22,020 21,660
21,300 20,940 20,580 20,220 19,860 19,500 68,000 68,500 23,350 22,990 22,630 22,270 21,910
21,550 21,190 20,830 20,470 20,110 19,750 68,500 69,000 23,600 23,240 22,880 22,520 22,160
21,800 21,440 21,080 20,720 20,360 20,000 69,000 69,500 23,850 23,490 23,130 22,770 22,410
22,050 21,690 21,330 20,970 20,610 20,250 69,500 70,000 24,100 23,740 23,380 23,020 22,660
22,300 21,940 21,580 21,220 20,860 20,500 70,000 70,500 24,350 23,990 23,630 23,270 22,910
22,550 22,190 21,830 21,470 21,110 20,750 70,500 71,000 24,600 24,240 23,880 23,520 23,160
22,800 22,440 22,080 21,720 21,360 21,000 71,000 71,500 24,850 24,490 24,130 23,770 23,410
23,050 22,690 22,330 21,970 21,610 21,250 71,500 72,000 25,100 24,740 24,380 24,020 23,660
23,300 22,940 22,580 22,220 21,860 21,500 72,000 72,500 25,350 24,990 24,630 24,270 23,910
23,550 23,190 22,830 22,470 22,110 21,750 72,500 73,000 25,600 25,240 24,880 24,520 24,160
23,800 23,400 23,080 22,720 22,360 22,000 73,000 73,500 25,850 25,490 25,130 24,770 24,410
24,050 23,690 23,330 22,970 22,610 22,250 73,500 74,000 26,100 25,740 25,380 25,020 24,660
24,300 23,940 23,580 23,220 22,860 22,500 74,000 74,500 26,350 25,990 25,630 25,270 24,910
24,550 24,190 23,830 23,470 23,110 22,750 74,500 75,000 26,600 26,240 25,880 25,520 25,160
24,800 24,440 24,080 23,720 23,360 23,000 75,000 75,500 26,864 26,504 26,144 25,784 25,424
25,064 24,704 24,344 23,984 23,624 23,264 75,500 76,000 27,149 26,789 26,429 26,069 25,709
25,349 24,989 24,629 24,269 23,909 23,549 76,000 76,500 27,434 27,074 26,714 26,354 25,994
25,634 25,274 24,914 24,554 24,194 23,834 76,500 77,000 27,719 27,359 26,999 26,639 26,279
25,919 25,559 25,199 24,839 24,479 24,119 77,000 77,500 28,004 27,644 27,284 26,924 26,564
26,204 25,844 25,484 25,124 24,764 24,404 77,500 78,000 28,289 27,929 27,569 27,209 26,849
26,489 26,129 25,769 25,409 25,049 24,689 78,000 78,500 28,574 28,214 27,854 27,494 27,134
26,774 26,414 26,054 25,694 25,334 24,974 78,500 79,000 28,859 28,499 28,139 27,779 27,419
27,059 26,699 26,339 25,979 25,619 25,259 79,000 79,500 29,144 28,784 28,424 28,064 27,704
27,344 26,984 26,624 26,264 25,904 25,544 79,500 80,000 29,429 29,069 28,709 28,349 27,989
27,629 27,269 26,909 26,549 26,189 25,829 \80,000 29,714 29,354 28,994 28,634 28,274 27,914
27,554 27,194 26,834 26,474 26,114 In case number of dependents exceeds \10,360 will be deducted for each over 10, from the tax indicated. 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 Allowance 0 1
2
まず所得金額に應じて所得金額欄に該當する行を求め、その行と扶養親族の数に應じて求めた該當欄との交るところに記載されている金額が、その求める税額である。
4
別表第二　第三十八條第一項第一号及び第四号の規定による所得税源泉徴收額表
5
イ　給與所得　月額表（一）
6
その月の給與の金額 甲　第三十八條第一項第一号の規定による税額 乙　第三十八條第一項第四号の規定による税額
扶養親族の数
０人 １人 ２人 ３人 ４人 ５人 ６人 ７人 ８人 ９人 10人
以上 未満 税額
給與の金額の15%に相當する金額
圓 圓 圓 圓 圓 圓 圓 圓 圓 圓 圓 圓 圓 圓
600圓未満 0 0 0 0 0 0 0 0 0 0 0
600 650 10 0 0 0 0 0 0 0 0 0 0 90
650 700 17 0 0 0 0 0 0 0 0 0 0 97
700 750 25 0 0 0 0 0 0 0 0 0 0 105
750 800 32 0 0 0 0 0 0 0 0 0 0 112
800 850 40 0 0 0 0 0 0 0 0 0 0 120
850 900 47 7 0 0 0 0 0 0 0 0 0 127
900 950 55 15 0 0 0 0 0 0 0 0 0 135
950 1,000 62 22 0 0 0 0 0 0 0 0 0 142
1,000 1,050 70 30 0 0 0 0 0 0 0 0 0 150
1,050 1,100 77 37 0 0 0 0 0 0 0 0 0 157
1,100 1,150 85 45 5 0 0 0 0 0 0 0 0 165
1,150 1,200 92 52 12 0 0 0 0 0 0 0 0 173
1,200 1,250 100 60 20 0 0 0 0 0 0 0 0 183
1,250 1,300 107 67 27 0 0 0 0 0 0 0 0 192
1,300 1,350 115 75 35 0 0 0 0 0 0 0 0 201
1,350 1,400 122 82 42 2 0 0 0 0 0 0 0 211
1,400 1,450 130 90 50 10 0 0 0 0 0 0 0 220
1,450 1,500 137 97 57 17 0 0 0 0 0 0 0 229
1,500 1,550 145 105 65 25 0 0 0 0 0 0 0 239
1,550 1,600 152 112 72 32 0 0 0 0 0 0 0 248
1,600 1,650 160 120 80 40 0 0 0 0 0 0 0 258
1,650 1,700 167 127 87 47 7 0 0 0 0 0 0 267
1,700 1,750 176 136 96 56 16 0 0 0 0 0 0 278
1,750 1,800 186 146 106 66 26 0 0 0 0 0 0 289
1,800 1,850 195 155 115 75 35 0 0 0 0 0 0 300
1,850 1,900 204 164 124 84 44 4 0 0 0 0 0 312
1,900 1,950 214 174 134 94 54 14 0 0 0 0 0 323
1,950 2,000 223 183 143 103 63 23 0 0 0 0 0 334
2,000 2,050 233 193 153 113 73 33 0 0 0 0 0 345
2,050 2,100 242 202 162 122 82 42 2 0 0 0 0 357
2,100 2,150 251 211 171 131 91 51 11 0 0 0 0 368
2,150 2,200 261 221 181 141 101 61 21 0 0 0 0 379
2,200 2,250 270 230 190 150 110 70 30 0 0 0 0 390
2,250 2,300 282 242 202 162 122 82 42 2 0 0 0 402
2,300 2,350 293 253 213 173 133 93 53 13 0 0 0 416
2,350 2,400 304 264 224 184 144 104 64 24 0 0 0 429
2,400 2,450 315 275 235 195 155 115 75 35 0 0 0 442
2,450 2,500 327 287 247 207 167 127 87 47 7 0 0 455
2,500 2,550 338 298 258 218 178 138 98 58 18 0 0 468
2,550 2,600 349 309 269 229 189 149 109 69 29 0 0 481
2,600 2,650 360 320 280 240 200 160 120 80 40 0 0 494
2,650 2,700 372 332 292 252 212 172 132 92 52 12 0 507
2,700 2,750 383 343 303 263 223 183 143 103 63 23 0 521
2,750 2,800 394 354 314 274 234 194 154 114 74 34 0 534
2,800 2,850 407 367 327 287 247 207 167 127 87 47 7 547
2,850 2,900 420 380 340 300 260 220 180 140 100 60 20 560
2,900 2,950 433 393 353 313 273 233 193 153 113 73 33 573
2,950 3,000 446 406 366 326 286 246 206 166 126 86 46 586
3,000 3,050 459 419 379 339 299 259 219 179 139 99 59 599
7 8 9
10
(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 4.16% of wages. Number of Exemption At least less than Amount of Tax 0 1 2 3 4 5
6 7 8
9
10 \ \ \ \ \ \ \ \ \ \ \ \ \
\ 0 600 0 0 0 0 0 0 0 0 0
0 0 0 600 650 10 0 0 0 0 0 0 0 0
0 0 90 650 700 17 0 0 0 0 0 0 0 0
0 0 97 700 750 25 0 0 0 0 0 0 0 0
0 0 105 750 800 32 0 0 0 0 0 0 0 0
0 0 112 800 850 40 0 0 0 0 0 0 0 0
0 0 120 850 900 47 7 0 0 0 0 0 0 0
0 0 127 900 950 55 15 0 0 0 0 0 0 0
0 0 135 950 1,000 62 22 0 0 0 0 0 0 0
0 0 142 1,000 1,050 70 30 0 0 0 0 0 0 0
0 0 150 1,050 1,100 77 37 0 0 0 0 0 0 0
0 0 157 1,100 1,150 85 45 5 0 0 0 0 0 0
0 0 165 1,150 1,200 92 52 12 0 0 0 0 0 0
0 0 173 1,200 1,250 100 60 20 0 0 0 0 0 0
0 0 183 1,250 1,300 107 67 27 0 0 0 0 0 0
0 0 192 1,300 1,350 115 75 35 0 0 0 0 0 0
0 0 201 1,350 1,400 122 82 42 2 0 0 0 0 0
0 0 211 1,400 1,450 130 90 50 10 0 0 0 0 0
0 0 220 1,450 1,500 137 97 57 17 0 0 0 0 0
0 0 229 1,500 1,550 145 105 65 25 0 0 0 0 0
0 0 239 1,550 1,600 152 112 72 32 0 0 0 0 0
0 0 248 1,600 1,650 160 120 80 40 0 0 0 0 0
0 0 258 1,650 1,700 167 127 87 47 7 0 0 0 0
0 0 267 1,700 1,750 176 136 96 56 16 0 0 0 0
0 0 278 1,750 1,800 186 146 106 66 26 0 0 0 0
0 0 289 1,800 1,850 195 155 115 75 35 0 0 0 0
0 0 300 1,850 1,900 204 164 124 84 44 4 0 0 0
0 0 312 1,900 1,950 214 174 134 94 54 14 0 0 0
0 0 323 1,950 2,000 223 183 143 103 63 23 0 0 0
0 0 334 2,000 2,050 233 193 153 113 73 33 0 0 0
0 0 345 2,050 2,100 242 202 162 122 82 42 2 0 0
0 0 357 2,100 2,150 251 211 171 131 91 51 11 0 0
0 0 368 2,150 2,200 261 221 181 141 101 61 21 0 0
0 0 379 2,200 2,250 270 230 190 150 110 70 30 0 0
0 0 390 2,250 2,300 282 242 202 162 122 82 42 2 0
0 0 402 2,300 2,350 293 253 213 173 133 93 53 13 0
0 0 416 2,350 2,400 304 264 224 184 144 104 64 24 0
0 0 429 2,400 2,450 315 275 235 195 155 115 75 35 0
0 0 442 2,450 2,500 327 287 247 207 167 127 87 47 7
0 0 455 2,500 2,550 338 298 258 218 178 138 98 58 18
0 0 468 2,550 2,600 349 309 269 229 189 149 109 69 29
0 0 481 2,600 2,650 360 320 280 240 200 160 120 80 40
0 0 494 2,650 2,700 372 332 292 252 212 172 132 92 52
12 0 507 2,700 2,750 383 343 303 263 223 183 143 103 63
23 0 521 2,750 2,800 394 354 314 274 234 194 154 114 74
34 0 534 2,800 2,850 407 367 327 287 247 207 167 127 87
47 7 547 2,850 2,900 420 380 340 300 260 220 180 140 100
60 20 560 2,900 2,950 433 393 353 313 273 233 193 153 113
73 33 573 2,950 3,000 446 406 366 326 286 246 206 166 126
86 46 586 3,000 3,050 459 419 379 339 299 259 219 179 139
イ　月額表（二）
99
その月の給與の金額 甲　第三十八條第一項第一号の規定による税額 乙　第三十八條第一項第四号の規定による税額
扶養親族の数
０人 １人 ２人 ３人 ４人 ５人 ６人 ７人 ８人 ９人 10人
以上 未満 税額
圓 圓 圓 圓 圓 圓 圓 圓 圓 圓 圓 圓 圓 圓
3,050 3,100 472 432 392 352 312 272 232 192 152 112 72 612
3,100 3,150 486 446 406 366 326 286 246 206 166 126 86 626
3,150 3,200 499 459 419 379 339 299 259 219 179 139 99 639
3,200 3,250 512 472 432 392 352 312 272 232 192 152 112 652
3,250 3,300 525 485 445 405 365 325 285 245 205 165 125 665
3,300 3,350 538 498 458 418 378 338 298 258 218 178 138 678
3,350 3,400 551 511 471 431 391 351 311 271 231 191 151 692
3,400 3,450 564 524 484 444 404 364 324 284 244 204 164 707
3,450 3,500 577 537 497 457 417 377 337 297 257 217 177 723
3,500 3,550 591 551 511 471 431 391 351 311 271 231 191 737
3,550 3,600 604 564 524 484 444 404 364 324 284 244 204 752
3,600 3,650 617 577 537 497 457 417 377 337 297 257 217 767
3,650 3,700 630 590 550 510 470 430 390 350 310 270 230 782
3,700 3,750 643 603 563 523 483 443 403 363 323 283 243 797
3,750 3,800 656 616 576 536 496 456 416 376 336 296 256 812
3,800 3,850 669 629 589 549 509 469 429 389 349 309 269 827
3,850 3,900 682 642 602 562 522 482 442 402 362 322 282 842
3,900 3,950 697 657 617 577 537 497 457 417 377 337 297 857
3,950 4,000 712 672 632 592 552 512 472 432 392 352 312 872
4,000 4,050 727 687 647 607 567 527 487 447 407 367 327 887
4,050 4,100 742 702 662 622 582 542 502 462 422 382 342 902
4,100 4,150 757 717 677 637 597 557 517 477 437 397 357 917
4,150 4,200 772 732 692 652 612 572 532 492 452 412 372 932
4,200 4,250 790 750 710 670 630 590 550 510 470 430 390 950
4,250 4,300 810 770 730 690 650 610 570 530 490 450 410 970
4,300 4,350 830 790 750 710 670 630 590 550 510 470 430 990
4,350 4,400 850 810 770 730 690 650 610 570 530 490 450 1,010
4,400 4,450 870 830 790 750 710 670 630 590 550 510 470 1,031
4,450 4,500 890 850 810 770 730 690 650 610 570 530 490 1,054
4,500 4,550 910 870 830 790 750 710 670 630 590 550 510 1,076
4,550 4,600 930 890 850 810 770 730 690 650 610 570 530 1,099
4,600 4,650 950 910 870 830 790 750 710 670 630 590 550 1,121
4,650 4,700 970 930 890 850 810 770 730 690 650 610 570 1,144
4,700 4,750 990 950 910 870 830 790 750 710 670 630 590 1,166
4,750 4,800 1,010 970 930 890 850 810 770 730 690 650 610 1,189
4,800 4,850 1,031 991 951 911 871 831 791 751 711 671 631 1,211
4,850 4,900 1,054 1,014 974 934 894 854 814 774 734 694 654 1,234
4,900 4,950 1,076 1,036 996 956 916 876 836 796 756 716 676 1,256
4,950 5,000 1,099 1,059 1,019 979 939 899 859 819 779 739 699 1,279
5,000 5,050 1,121 1,081 1,041 1,001 961 921 881 841 801 761 721 1,301
5,050 5,100 1,144 1,104 1,064 1,024 984 944 904 864 824 784 744 1,324
5,100 5,150 1,166 1,126 1,086 1,046 1,006 966 926 886 846 806 766 1,346
5,150 5,200 1,189 1,149 1,109 1,069 1,029 989 949 909 869 829 789 1,369
5,200 5,250 1,211 1,171 1,131 1,091 1,051 1,011 971 931 891 851 811 1,391
5,250 5,300 1,234 1,194 1,154 1,114 1,074 1,034 994 954 914 874 834 1,416
5,300 5,350 1,256 1,216 1,176 1,136 1,096 1,056 1,016 976 936 896 856 1,441
5,350 5,400 1,279 1,239 1,199 1,159 1,119 1,079 1,039 999 959 919 879 1,466
5,400 5,450 1,301 1,261 1,221 1,181 1,141 1,101 1,061 1,021 981 941 901 1,491
5,450 5,500 1,324 1,284 1,244 1,204 1,164 1,124 1,084 1,044 1,004 964 924 1,516
5,500 5,550 1,346 1,306 1,266 1,226 1,186 1,146 1,106 1,066 1,026 986 946 1,541
59 599 (2)
(A) Amount of tax referred to in Art.38, Par.1, Item 1
(B) Amount of Tax referred to in Art.38 Par.1 item 4. Number of Exemptions Amount of Allowance 0 1 2 3 4 5 6 7
8 9 10
At leat less than Amount of Tax \ \ \ \ \ \ \ \ \ \ \ \
\ 3,050 3,100 472 432 392 352 312 272 232 192 152 112 72
612 3,100 3,150 486 446 406 366 326 286 246 206 166 126 86
626 3,150 3,200 499 459 419 379 339 299 259 219 179 139 99
639 3,200 3,250 512 472 432 392 352 312 272 232 192 152 112
652 3,250 3,300 525 485 445 405 365 325 285 245 205 165 125
665 3,300 3,350 538 498 458 418 378 338 298 258 218 178 138
978 3,350 3,400 551 511 471 431 391 351 311 271 231 191 151
692 3,400 3,450 564 524 484 444 404 364 324 284 244 204 164
707 3,450 3,500 577 537 497 457 417 377 337 297 257 217 177
722 3,500 3,550 591 551 511 471 431 391 351 311 271 231 191
737 3,550 3,600 604 564 524 484 444 404 364 324 284 244 204
752 3,600 3,650 617 577 537 497 457 417 377 337 297 257 217
767 3,650 3,700 630 590 550 510 470 430 390 350 310 270 230
782 3,700 3,750 643 603 563 523 483 443 403 343 323 283 243
797 3,750 3,860 656 616 576 536 496 456 416 376 336 296 256
812 3,800 3,850 669 629 589 549 509 469 429 389 349 309 269
827 3,850 3,900 682 642 602 562 522 482 442 402 362 322 282
842 3,900 3,950 697 657 617 577 537 497 457 417 377 337 297
857 3,950 4,000 712 672 632 592 552 512 472 432 392 352 312
872 4,000 4,050 727 687 647 607 567 527 487 447 407 367 327
887 4,050 4,100 742 702 662 622 582 542 502 462 422 382 342
902 4,100 4,150 757 717 677 637 597 557 517 477 437 397 367
917 4,150 4,200 772 732 692 652 612 572 532 492 452 412 372
932 4,200 4,250 790 750 710 670 630 590 550 510 470 430 390
959 4,250 4,300 810 770 730 690 650 610 570 530 490 450 410
970 4,300 4,350 830 790 750 710 670 630 590 550 510 470 430
990 4,350 4,400 850 810 770 730 690 650 610 570 530 490 450
1,010 4,400 4,450 870 830 790 750 710 670 630 590 550 510 470
1,031 4,450 4,500 890 850 810 770 730 690 650 610 570 530 490
1,054 4,500 4,550 910 870 830 790 750 710 670 630 590 550 510
1,076 4,550 4,600 930 890 850 810 770 730 690 650 610 570 530
1,099 4,600 4,650 950 910 870 830 790 750 710 670 630 590 550
1,121 4,650 4,700 970 930 890 850 810 770 730 690 650 610 570
1,144 4,700 4,750 990 950 910 870 830 790 750 710 670 630 590
1,166 4,750 4,809 1,010 970 930 890 850 810 770 730 690 650 610
1,189 4,800 4,850 1,031 991 951 911 871 831 791 751 711 671 631
1,211 4,850 4,900 1,054 1,014 974 934 894 854 814 774 734 694 654
1,234 4,900 4,950 1,076 1,036 996 956 916 876 836 796 756 716 676
1,256 4,950 5,000 1,099 1,059 1,019 979 939 899 859 819 779 739 699
1,279 5,000 5,050 1,121 1,081 1,041 1,001 961 921 881 841 801 761 721
1,301 5,050 5,100 1,144 1,104 1,064 1,024 984 944 904 864 824 784 744
1,324 5,100 5,150 1,166 1,126 1,086 1,046 1,006 966 926 886 846 806 766
1,346 5,150 5,200 1,189 1,149 1,109 1,069 1,029 989 949 909 869 829 789
1,369 5,200 5,250 1,211 1,171 1,131 1,091 1,051 1,011 971 931 891 851 811
1,391 5,250 5,300 1,234 1,194 1,154 1,114 1,074 1,034 994 954 914 874 834
1,416 5,300 5,350 1,256 1,216 1,176 1,136 1,096 1,056 1,016 976 936 896 856
1,441 5,350 5,400 1,279 1,239 1,199 1,159 1,119 1,079 1,039 999 959 919 879
1,466 5,400 5,450 1,301 1,261 1,221 1,181 1,141 1,101 1,061 1,021 981 941 901
1,491 5,450 5,500 1,324 1,284 1,244 1,204 1,164 1,124 1,084 1,044 1,004 964 924
1,516 5,500 5,550 1,346 1,306 1,266 1,266 1,186 1,146 1,106 1,066 1,026 986 946
イ　月額表（三）
1,541
その月の給與の金額 甲　第三十八條第一項第一号の規定による税額 乙　第三十八條第一項第四号の規定による税額
扶養親族の数
０人 １人 ２人 ３人 ４人 ５人 ６人 ７人 ８人 ９人 10人
以上 未満 税額
圓 圓 圓 圓 圓 圓 圓 圓 圓 圓 圓 圓 圓 圓
5,550 5,600 1,369 1,329 1,289 1,249 1,209 1,169 1,129 1,089 1,049 1,009 969 1,566
5,600 5,650 1,391 1,351 1,311 1,271 1,231 1,191 1,151 1,111 1,071 1,031 991 1,591
5,650 5,700 1,416 1,376 1,336 1,296 1,256 1,216 1,176 1,136 1,096 1,056 1,016 1,616
5,700 5,750 1,441 1,401 1,361 1,321 1,281 1,241 1,201 1,161 1,121 1,081 1,041 1,641
5,750 5,800 1,466 1,426 1,386 1,346 1,306 1,266 1,226 1,186 1,146 1,106 1,066 1,666
5,800 5,850 1,491 1,451 1,411 1,371 1,331 1,291 1,251 1,211 1,171 1,131 1,091 1,691
5,850 5,900 1,516 1,476 1,436 1,396 1,356 1,316 1,276 1,236 1,196 1,156 1,116 1,716
5,900 5,950 1,541 1,501 1,461 1,421 1,381 1,341 1,301 1,261 1,221 1,181 1,141 1,741
5,950 6,000 1,566 1,526 1,486 1,446 1,406 1,366 1,326 1,286 1,246 1,206 1,166 1,766
6,000 6,050 1,591 1,551 1,511 1,471 1,431 1,391 1,351 1,311 1,271 1,231 1,191 1,791
6,050 6,100 1,616 1,576 1,536 1,496 1,456 1,416 1,376 1,336 1,296 1,256 1,216 1,816
6,100 6,150 1,641 1,601 1,561 1,521 1,481 1,441 1,401 1,361 1,321 1,281 1,241 1,841
6,150 6,200 1,666 1,626 1,586 1,546 1,506 1,466 1,426 1,386 1,346 1,306 1,266 1,866
6,200 6,250 1,691 1,651 1,611 1,571 1,531 1,491 1,451 1,411 1,371 1,331 1,291 1,891
6,250 6,300 1,716 1,676 1,636 1,596 1,556 1,516 1,476 1,436 1,396 1,356 1,316 1,916
6,300 6,350 1,741 1,701 1,661 1,621 1,581 1,541 1,501 1,461 1,421 1,381 1,341 1,941
6,350 6,400 1,766 1,726 1,686 1,646 1,606 1,566 1,526 1,486 1,446 1,406 1,366 1,966
6,400 6,450 1,791 1,751 1,711 1,671 1,631 1,591 1,551 1,511 1,471 1,431 1,391 1,991
6,450 6,500 1,816 1,776 1,736 1,696 1,656 1,616 1,576 1,536 1,496 1,456 1,416 2,016
6,500 6,550 1,841 1,801 1,761 1,721 1,681 1,641 1,601 1,561 1,521 1,481 1,441 2,041
6,550 6,600 1,866 1,826 1,786 1,746 1,706 1,666 1,626 1,586 1,546 1,506 1,466 2,066
6,600 6,650 1,891 1,851 1,811 1,771 1,731 1,691 1,651 1,611 1,571 1,531 1,491 2,091
6,650 6,700 1,916 1,876 1,836 1,796 1,756 1,716 1,676 1,636 1,596 1,556 1,516 2,116
6,700 6,750 1,941 1,901 1,861 1,821 1,781 1,741 1,701 1,661 1,621 1,581 1,541 2,141
6,750 6,800 1,966 1,926 1,886 1,846 1,806 1,766 1,726 1,686 1,646 1,606 1,566 2,166
6,800 6,850 1,991 1,951 1,911 1,871 1,831 1,791 1,751 1,711 1,671 1,631 1,591 2,191
6,850 6,900 2,016 1,976 1,936 1,896 1,856 1,816 1,776 1,736 1,696 1,656 1,616 2,216
6,900 6,950 2,041 2,001 1,961 1,921 1,881 1,841 1,801 1,761 1,721 1,681 1,641 2,242
6,950 7,000 2,066 2,026 1,986 1,946 1,906 1,866 1,826 1,786 1,746 1,706 1,666 2,271
7,000 7,050 2,091 2,051 2,011 1,971 1,931 1,891 1,851 1,811 1,771 1,731 1,691 2,299
7,050 7,100 2,116 2,076 2,036 1,996 1,956 1,916 1,876 1,836 1,796 1,756 1,716 2,328
7,100 7,150 2,141 2,101 2,061 2,021 1,981 1,941 1,901 1,861 1,821 1,781 1,741 2,356
7,150 7,200 2,166 2,126 2,086 2,046 2,006 1,966 1,926 1,886 1,846 1,806 1,766 2,385
7,200 7,250 2,191 2,151 2,111 2,071 2,031 1,991 1,951 1,911 1,871 1,831 1,791 2,413
7,250 7,300 2,216 2,176 2,136 2,096 2,056 2,016 1,976 1,936 1,896 1,856 1,816 2,442
7,300圓 2,242 2,202 2,162 2,122 2,082 2,042 2,002 1,962 1,922 1,882 1,842 2,470
7,300圓を超える金額 7,300圓の場合の税額に、給與の金額のうち7,300圓を超える金額の57％に相當する金額を加算した金額
扶養親族の数が10人を超える場合には、扶養親族の数が10人の場合の税額から、その10人を超える１人ごとに40圓を控除した金額
(3) (A) Amount of tax referred to in Art.38, Par.1, Item 1 (B) Amount of Tax referred to in Art.38, Par.1, item 4.
Number of Exemptions
Amount of Allowance 0 1 2 3 4 5 6 7 8 9
10 At least less than Amount of Tax
\ \ \ \ \ \ \ \ \ \ \ \ \ \
5,550 5,600 1,369 1,329 1,289 1,249 1,209 1,169 1,129 1,089 1,049 1,009 969 1,566
5,600 5,650 1,391 1,351 1,311 1,271 1,231 1,191 1,151 1,111 1,071 1,031 991 1,591
5,650 5,700 1,416 1,376 1,336 1,296 1,256 1,216 1,176 1,136 1,096 1,056 1,016 1,616
5,700 5,750 1,441 1,401 1,361 1,321 1,281 1,241 1,201 1,161 1,121 1,081 1,041 1,641
5,750 5,800 1,466 1,426 1,386 1,346 1,306 1,266 1,226 1,186 1,146 1,106 1,066 1,666
5,800 5,850 1,491 1,451 1,411 1,371 1,331 1,291 1,251 1,211 1,171 1,131 1,091 1,691
5,850 5,900 1,516 1,476 1.436 1,396 1,356 1,316 1,276 1,236 1,196 1,156 1,116 1,716
5,900 5,950 1,541 1,501 1,461 1,421 1,381 1,341 1,301 1,261 1,221 1,181 1,141 1,741
5,950 6,000 1.566 1,526 1,486 1,446 1,406 1,366 1,326 1,286 1,246 1,206 1,166 1,766
6,000 6,050 1,591 1,551 1,511 1,471 1,431 1,391 1,351 1,311 1,271 1,231 1,191 1,791
6,050 6,100 1,616 1,576 1,536 1,496 1,456 1,416 1,376 1,336 1,296 1,256 1,216 1,816
6,100 6,150 1,641 1,601 1,561 1,521 1,481 1,441 1,401 1,361 1,321 1,281 1,241 1,841
6,150 6,200 1,666 1,626 1,586 1,546 1,506 1,466 1,426 1,386 1,346 1,306 1,266 1,866
6,200 6,250 1,691 1.651 1,611 1,571 1,531 1,491 1,451 1,411 1,371 1,331 1,291 1,891
6,250 6,300 1,716 1,676 1,636 1,596 1,556 1,516 1,476 1,436 1,396 1,356 1,316 1,916
6,300 6,350 1,741 1.701 1,661 1,621 1,581 1,541 1,501 1,461 1,421 1,381 1,341 1,941
6,350 6,400 1,766 1,726 1,686 1,646 1,606 1,566 1,526 1,486 1,446 1,406 1,366 1,966
6,400 6,450 1,791 1,751 1,711 1,671 1,631 1,591 1,551 1,511 1,471 1,431 1,391 1,991
6,450 6,500 1,816 1,776 1,736 1,696 1,656 1,616 1,576 1,536 1,496 1,456 1,416 2,016
6,500 6,550 1,841 1,801 1,761 1,721 1,681 1,641 1,601 1,561 1,521 1,481 1,441 2,041
6,550 6,600 1,866 1,826 1,786 1,746 1,706 1,666 1,626 1,586 1,546 1,506 1,466 2,066
6,600 6,650 1,891 1,851 1,811 1,771 1,731 1,691 1,651 1,611 1,571 1,531 1,491 2,091
6,650 6,700 1.916 1,876 1,836 1,796 1,756 1,716 1.676 1,636 1,596 1.556 1,515 2,116
6,700 6,750 1,941 1,901 1,861 1,821 1,781 1,741 1,701 1,661 1,621 1,581 1,541 2,141
6,750 6,800 1,966 1,926 1,886 1,846 1,806 1,766 1,726 1,686 1,646 1,606 1,566 2,166
6,800 6,850 1,991 1,951 1,911 1,871 1,831 1,791 1,751 1,711 1,671 1,631 1,591 2,191
6,850 6,900 2,016 1,976 1,936 1,896 1,856 1,816 1,776 1,736 1,696 1,656 1,616 2,216
6,900 6,950 2,041 2,001 1,961 1,921 1,881 1,841 1,801 1,761 1,721 1,681 1,641 2,242
6,950 7,000 2,066 2,026 1,986 1,946 1,906 1,866 1,826 1,786 1,746 1,706 1,666 2,271
7,000 7,050 2,091 2,051 2,011 1,971 1,931 1,891 1,851 1,811 1,771 1,731 1,691 2,299
7,050 7,100 2,116 2,076 2,036 1,996 1,956 1,916 1,876 1,836 1,796 1,756 1,716 2,328
7,100 7,150 2,141 2,101 2,061 2,021 1,981 1,941 1,901 1,861 1,821 1,781 1,741 2,356
7,150 7,200 2,166 2,126 2,086 2,046 2,006 1,966 1,926 1,886 1,846 1,806 1,766 2,385
7,200 7,250 2,191 2,151 2,111 2,071 2,031 1,991 1,951 1,911 1,871 1,831 1,791 2,413
7,250 7,300 2,216 2,176 2,136 2,096 2,056 2,016 1,976 1,936 1,896 1,856 1,816 2,442
\7,300 2,242 2,202 2,162 2,122 2,082 2,042 2,002 1,962 1,922 1,882 1,842 2,470
Over\7,300 57% of the excess over\7,300 plus the amount of tax indicated under\7,300.
In case the number of dependents exceeds\10.40 will be deducted for each over 10, from the tax indicated under 10.
まず給與の金額に應じて給與の金額欄に該當する行を求め、その行と扶養親族の数に應じて求めた該當欄との交るところに記載されている金額が、その求める税額である。
First fixed the line which corresponds to the amount of your allowance and you can get your figure at the cross of the above and numbers of your dependents.
別表第二　第三十八條第一項第一号及び第四号の規定による所得税源泉徴收額表
Annexed Table II (B) Withholding Table In Accordance with Provisions of Art.38, Par.1, Items I and 4-
ロ　給與所得　半月額表（一）
(Semi-monthly Basis)(1)
その半月の給與の金額 甲　第三十八條第一項第一号の規定による税額 乙　第三十八條第一項第四号の規定による税額
扶養親族の数
０人 １人 ２人 ３人 ４人 ５人 ６人 ７人 ８人 ９人 10人
以上 未満 税額
給與の金額の15%に相當する金額
圓 圓 圓 圓 圓 圓 圓 圓 圓 圓 圓 圓 圓 圓
300圓未満 0 0 0 0 0 0 0 0 0 0 0
300 325 5.00 0 0 0 0 0 0 0 0 0 0 45.00
325 350 8.50 0 0 0 0 0 0 0 0 0 0 48.50
350 375 12.50 0 0 0 0 0 0 0 0 0 0 52.50
375 400 16.00 0 0 0 0 0 0 0 0 0 0 56.00
400 425 20.00 0 0 0 0 0 0 0 0 0 0 60.00
425 450 23.50 3.50 0 0 0 0 0 0 0 0 0 63.50
450 475 27.50 7.50 0 0 0 0 0 0 0 0 0 67.50
475 500 31.00 11.00 0 0 0 0 0 0 0 0 0 71.00
500 525 35.00 15.00 0 0 0 0 0 0 0 0 0 75.00
525 550 38.50 18.50 0 0 0 0 0 0 0 0 0 78.50
550 575 42.50 22.50 2.00 0 0 0 0 0 0 0 0 82.50
575 600 46.00 26.00 6.50 0 0 0 0 0 0 0 0 86.50
600 625 50.00 30.00 10.00 0 0 0 0 0 0 0 0 91.50
625 650 53.50 33.50 13.50 0 0 0 0 0 0 0 0 96.00
650 675 57.50 37.50 17.50 0 0 0 0 0 0 0 0 100.50
675 700 61.00 41.00 21.00 1.00 0 0 0 0 0 0 0 105.50
700 725 65.00 45.00 25.00 5.00 0 0 0 0 0 0 0 110.00
725 750 68.50 48.50 28.50 8.50 0 0 0 0 0 0 0 114.50
750 775 72.50 52.50 32.50 12.50 0 0 0 0 0 0 0 119.50
775 800 76.00 56.00 36.00 16.00 0 0 0 0 0 0 0 124.00
800 825 80.00 60.00 40.00 20.00 0 0 0 0 0 0 0 129.00
825 850 83.50 63.50 43.50 23.50 3.50 0 0 0 0 0 0 133.50
850 875 88.00 68.00 48.00 28.00 8.00 0 0 0 0 0 0 139.00
875 900 93.00 73.00 53.00 33.00 13.00 0 0 0 0 0 0 144.50
900 925 97.50 77.50 57.50 37.50 17.50 0 0 0 0 0 0 150.00
925 950 102.00 82.00 62.00 42.00 22.00 2.00 0 0 0 0 0 156.00
950 975 107.00 87.00 67.00 47.00 27.00 7.00 0 0 0 0 0 161.50
975 1,000 111.50 91.50 71.50 51.50 31.50 11.50 0 0 0 0 0 167.00
1,000 1,025 116.50 96.50 76.50 56.50 36.50 16.50 0 0 0 0 0 172.00
1,025 1,050 121.00 101.00 81.00 61.00 41.00 21.00 1.00 0 0 0 0 178.50
1,050 1,075 125.50 105.50 85.50 65.50 45.50 25.50 5.50 0 0 0 0 184.00
1,075 1,100 130.50 110.50 90.50 70.50 50.50 30.50 10.50 0 0 0 0 189.50
1,100 1,125 135.00 115.00 95.00 75.00 55.00 35.00 15.00 0 0 0 0 195.00
1,125 1,150 141.00 121.00 101.00 81.00 61.00 41.00 21.00 1.00 0 0 0 201.00
1,150 1,175 146.50 126.50 106.50 86.50 66.50 46.50 26.50 6.50 0 0 0 208.00
1,175 1,200 152.00 132.00 112.00 92.00 72.00 52.00 32.00 12.00 0 0 0 214.50
1,200 1,225 157.50 137.50 117.50 97.50 77.50 57.50 37.50 17.50 0 0 0 221.00
1,225 1,250 163.50 143.50 123.50 103.50 83.50 63.50 43.50 23.50 3.50 0 0 227.50
1,250 1,275 169.00 149.00 129.00 109.00 89.00 69.00 49.00 29.00 9.00 0 0 234.00
1,275 1,300 174.50 154.50 134.50 114.50 94.50 74.50 54.50 34.50 14.50 0 0 240.50
1,300 1,325 180.00 160.00 140.00 120.00 100.00 80.00 60.00 40.00 20.00 0 0 247.00
1,325 1,350 186.00 166.00 146.00 126.00 106.00 86.00 66.00 46.00 26.00 6.00 0 253.50
1,350 1,375 191.50 171.50 151.50 131.50 111.50 91.50 71.50 51.50 31.50 11.50 0 260.50
1,375 1,400 197.00 177.00 157.00 137.00 117.00 97.00 77.00 57.00 37.00 17.00 0 267.00
1,400 1,425 203.50 183.50 163.50 143.50 123.50 103.50 83.50 63.50 43.50 23.50 3.50 273.50
1,425 1,450 210.00 190.00 170.00 150.00 130.00 110.00 90.00 70.00 50.00 30.00 10.00 280.00
1,450 1,475 216.50 196.50 176.50 156.50 136.50 116.50 96.50 76.50 56.50 36.50 16.50 286.50
1,475 1,500 223.00 203.00 183.00 163.00 143.00 123.00 103.00 83.00 63.00 43.00 23.00 293.00
1,500 1,525 229.50 209.50 189.50 169.50 149.50 129.50 109.50 89.50 69.50 49.50 29.50 299.50
(A) Amount of tax referred to in Art.38, Par.1, Item 1 (B) Amount of Tax referred to in Art.38, Par.1, item 4 15% of wages.
Number of Exemptions Amount of Allowance
0 1 2 3 4 5 6 7 8 9 10
At least less than Amount of Tax
\ \ \ \ \ \ \ \ \ \ \ \ \ \
0 300 0 0 0 0 0 0 0 0 0 0 0
0 300 325 5.00 0 0 0 0 0 0 0 0 0 0 45.00
325 350 8.50 0 0 0 0 0 0 0 0 0 0 48.50
350 375 12.50 0 0 0 0 0 0 0 0 0 0 52.50
375 400 16.00 0 0 0 0 0 0 0 0 0 0 56.00
400 425 20.00 0 0 0 0 0 0 0 0 0 0 60.00
425 450 23.50 3.50 0 0 0 0 0 0 0 0 0 63.50
450 475 27.50 7.50 0 0 0 0 0 0 0 0 0 67.50
475 500 31.00 11.00 0 0 0 0 0 0 0 0 0 71.00
500 525 35.00 15.00 0 0 0 0 0 0 0 0 0 75.00
525 550 38.50 18.50 0 0 0 0 0 0 0 0 0 78.50
550 575 42.50 22.50 2.00 0 0 0 0 0 0 0 0 82.50
575 600 46.00 26.00 6.50 0 0 0 0 0 0 0 0 86.50
600 625 50.00 30.00 10.00 0 0 0 0 0 0 0 0 91.50
625 650 53.50 33.50 13.50 0 0 0 0 0 0 0 0 96.00
650 675 57.50 37.50 17.50 0 0 0 0 0 0 0 0 100.50
675 700 61.00 41.00 21.00 1.00 0 0 0 0 0 0 0 105.50
700 725 65.00 45.00 25.00 5.00 0 0 0 0 0 0 0 110.00
725 750 68.50 48.50 28.50 8.50 0 0 0 0 0 0 0 114.50
750 775 72.50 52.50 32.50 12.50 0 0 0 0 0 0 0 119.50
775 800 76.00 56.00 36.00 16.00 0 0 0 0 0 0 0 124.00
800 825 80.00 60.00 40.00 20.00 0 0 0 0 0 0 0 129.00
825 850 83.50 63.50 43.50 23.50 3.50 0 0 0 0 0 0 133.50
850 875 88.00 68.00 48.00 28.00 8.00 0 0 0 0 0 0 139.00
875 900 93.00 73.00 53.00 33.00 13.00 0 0 0 0 0 0 144.50
900 925 97.50 77.50 57.50 37.50 17.50 0 0 0 0 0 0 150.00
925 950 102.00 82.00 62.00 42.00 22.00 2.00 0 0 0 0 0 156.00
950 975 107.00 87.00 67.00 47.00 27.00 7.00 0 0 0 0 0 161.50
975 1,000 111.50 91.50 71.50 51.50 31.50 11.50 0 0 0 0 0 167.00
1,000 1,025 116.50 96.50 76.50 56.50 36.50 16.50 0 0 0 0 0 172.50
1,025 1,050 121.00 101.00 81.00 61.00 41.00 21.60 1.00 0 0 0 0 178.50
1,050 1,075 126.56 105.50 85.50 65.50 45.50 25.50 5.50 0 0 0 0 184.00
1,075 1,100 130.50 110.50 90.50 70.50 50.50 30.50 10.50 0 0 0 0 189.50
1,100 1,125 135.00 115.00 95.00 75.00 55.00 35.00 15.00 0 0 0 0 195.00
1,125 1,150 141.00 121.00 101.00 81.00 61.00 41.00 21.00 1.00 0 0 0 201.00
1,150 1,175 146.50 126.50 105.50 86.50 66.50 46.50 26.50 6.50 0 0 0 208.00
1,175 1,200 152.00 132.00 112.00 92.00 72.00 52.00 32.00 12.00 0 0 0 214.50
1,200 1,225 157.50 137.50 117.50 97.50 77.50 57.50 37.50 17.50 0 0 0 221.00
1,225 1,250 163.50 143,50 123.50 103.50 83.50 63.50 43.50 23.50 3.50 0 0 227.50
1,250 1,275 169.00 149.00 129.00 109.00 89.00 69.00 49.00 29.00 9.00 0 0 234.00
1,275 1,300 174.50 154.50 134.50 114.50 94.50 74.50 54.50 34.50 14.50 0 0 240.50
1,300 1,325 180.00 160.00 140.00 120.00 100.00 80.00 60.00 40.00 20.00 0 0 247.00
1,325 1,350 186.00 166.00 146.00 126.00 106.00 86.00 66.00 46.00 26.00 6.00 0 253.50
1,350 1,375 191.50 171.50 151.50 131.50 111.50 91.50 71.50 51.50 31.50 11.50 0 260.50
1,375 1,400 197.00 177.00 157.00 137.00 117.00 97.00 77.00 57.00 37.00 17.00 0 267.00
1,400 1,425 203.50 183.50 163.50 143.50 123.50 103.50 83.50 63.50 43.50 23.50 3.50 273.50
1,425 1,450 210.00 190.00 170.00 150.00 130.00 110.00 90.00 70.00 50.00 30.00 10.00 280.00
1,450 1,475 216.50 196.50 176.50 156.50 136.50 116.50 96.50 76.50 56.50 36.50 16.50 286.50
1,475 1,500 223.00 203.00 183.00 163.00 143.00 123.00 103.00 83.00 63.00 43.00 23.00 293.00
1,500 1,525 229.50 209.50 189.50 169.50 149.50 129.50 109.50 89.50 69.50 49.50 29.50 299.50
ロ　給與所得　半月額表（二）
(2)
その半月の給與の金額 甲　第三十八條第一項第一号の規定による税額 乙　第三十八條第一項第四号の規定による税額
扶養親族の数
０人 １人 ２人 ３人 ４人 ５人 ６人 ７人 ８人 ９人 10人
以上 未満 税額
圓 圓 圓 圓 圓 圓 圓 圓 圓 圓 圓 圓 圓 圓
1,525 1,550 236.00 216.00 196.00 176.00 156.00 136.00 116.00 96.00 76.00 56.00 36.00 306.00
1,550 1,575 243.00 223.00 203.00 183.00 163.00 143.00 123.00 103.00 83.00 63.00 43.00 313.00
1,575 1,600 249.50 229.50 209.50 189.50 169.50 149.50 129.50 109.50 89.50 69.50 49.50 319.50
1,600 1,625 256.00 236.00 216.00 196.00 176.00 156.00 136.00 116.00 96.00 76.00 56.00 326.00
1,625 1,650 262.50 242.50 222.50 202.50 182.50 162.50 142.50 122.50 102.50 82.50 62.50 332.50
1,650 1,675 269.00 249.00 229.00 209.00 189.00 169.00 149.00 129.00 109.00 89.00 69.00 339.00
1,675 1,700 275.50 255.50 235.50 215.50 195.50 175.50 155.50 135.50 115.50 95.50 75.50 346.00
1,700 1,725 282.00 262.00 242.00 222.00 202.00 182.00 162.00 142.00 122.00 102.00 82.00 353.50
1,725 1,750 288.50 268.50 248.50 228.50 208.50 188.50 168.50 148.50 128.50 108.50 88.50 361.00
1,750 1,775 295.50 275.50 255.50 235.50 215.50 195.50 175.50 155.50 135.50 115.50 95.50 368.50
1,775 1,800 302.00 282.00 262.00 242.00 222.00 202.00 182.00 162.00 142.00 122.00 102.00 376.00
1,800 1,825 308.50 288.50 268.50 248.50 228.50 208.50 188.50 168.50 148.50 128.50 108.50 383.50
1,825 1,850 315.00 295.00 275.00 255.00 235.00 215.00 195.00 175.00 155.00 135.00 115.00 391.00
1,850 1,875 321.50 301.50 281.50 261.50 241.50 221.50 201.50 181.50 161.50 141.50 121.50 398.50
1,875 1,900 328.00 308.00 288.00 268.00 248.00 228.00 208.00 188.00 168.00 148.00 128.00 406.00
1,900 1,925 334.50 314.50 294.50 274.50 254.50 234.50 214.50 194.50 174.50 154.50 134.50 413.50
1,925 1,950 341.00 321.00 301.00 281.00 261.00 241.00 221.00 201.00 181.00 161.00 141.00 421.00
1,950 1,975 348.50 328.50 308.50 288.50 268.50 248.50 228.50 208.50 188.50 168.50 148.50 428.50
1,975 2,000 356.00 336.00 316.00 296.00 276.00 256.00 236.00 216.00 196.00 176.00 156.00 436.00
2,000 2,025 363.50 343.50 323.50 303.50 283.50 263.50 243.50 223.50 203.50 183.50 163.50 443.50
2,025 2,050 371.00 351.00 331.00 311.00 291.00 271.00 251.00 231.00 211.00 191.00 171.00 451.00
2,050 2,075 378.50 358.50 338.50 318.50 298.50 278.50 258.50 238.50 218.50 198.50 178.50 458.50
2,075 2,100 386.00 366.00 346.00 326.00 306.00 286.00 266.00 246.00 226.00 206.00 186.00 466.00
2,100 2,125 395.00 375.00 355.00 335.00 315.00 295.00 275.00 255.00 235.00 215.00 195.00 475.00
2,125 2,150 405.00 385.00 365.00 345.00 325.00 305.00 285.00 265.00 245.00 225.00 205.00 485.00
2,150 2,175 415.00 395.00 375.00 355.00 335.00 315.00 295.00 275.00 255.00 235.00 215.00 495.00
2,175 2,200 425.00 405.00 385.00 365.00 345.00 325.00 305.00 285.00 265.00 245.00 225.00 505.00
2,200 2,225 435.00 415.00 395.00 375.00 355.00 335.00 315.00 295.00 275.00 255.00 235.00 515.50
2,225 2,250 445.00 425.00 405.00 385.00 365.00 345.00 325.00 305.00 285.00 265.00 245.00 527.00
2,250 2,275 455.00 435.00 415.00 395.00 375.00 355.00 335.00 315.00 295.00 275.00 255.00 538.00
2,275 2,300 465.00 445.00 425.00 405.00 385.00 365.00 345.00 325.00 305.00 285.00 265.00 549.50
2,300 2,325 475.00 455.00 435.00 415.00 395.00 375.00 355.00 335.00 315.00 295.00 275.00 560.50
2,325 2,350 485.00 465.00 445.00 425.00 405.00 385.00 365.00 345.00 325.00 305.00 285.00 572.00
2,350 2,375 495.00 475.00 455.00 435.00 415.00 395.00 375.00 355.00 335.00 315.00 295.00 583.00
2,375 2,400 505.00 485.00 465.00 445.00 425.00 405.00 385.00 365.00 345.00 325.00 305.00 594.50
2,400 2,425 515.50 495.50 475.50 455.50 435.50 415.50 395.50 375.50 355.50 335.50 315.50 605.50
2,425 2,450 527.00 507.00 487.00 467.00 447.00 427.00 407.00 387.00 367.00 347.00 327.00 617.00
2,450 2,475 538.00 518.00 498.00 478.00 458.00 438.00 418.00 398.00 378.00 358.00 338.00 628.00
2,475 2,500 549.50 529.50 509.50 489.50 469.50 449.50 429.50 409.50 389.50 369.50 349.50 639.50
2,500 2,525 560.50 540.50 520.50 500.50 480.50 460.50 440.50 420.50 400.50 380.50 360.50 650.50
2,525 2,550 572.00 552.00 532.00 512.00 492.00 472.00 452.00 432.00 412.00 392.00 372.00 662.00
2,550 2,575 583.00 563.00 543.00 523.00 503.00 483.00 463.00 443.00 423.00 403.00 383.00 673.00
2,575 2,600 594.50 574.50 554.50 534.50 514.50 494.50 474.50 454.50 434.50 414.50 394.50 684.50
2,600 2,625 605.50 585.50 565.50 545.50 525.50 505.50 485.50 465.50 445.50 425.50 405.50 695.50
2,625 2,650 617.00 597.00 577.00 557.00 537.00 517.00 497.00 477.00 457.00 437.00 417.00 708.00
2,650 2,675 628.00 608.00 588.00 568.00 548.00 528.00 508.00 488.00 468.00 448.00 428.00 720.50
2,675 2,700 639.50 619.50 599.50 579.50 559.50 539.50 519.50 499.50 479.50 459.50 439.50 733.00
2,700 2,725 650.50 630.50 610.50 590.50 570.50 550.50 530.50 510.50 490.50 470.50 450.50 745.50
2,725 2,750 662.00 642.00 622.00 602.00 582.00 562.00 542.00 522.00 502.00 482.00 462.00 758.00
2,750 2,775 673.00 653.00 633.00 613.00 593.00 573.00 553.00 533.00 513.00 493.00 473.00 770.50
(A) Amount of tax referred to in Art.38, Par.1, Item 1 (B) Amount of Tax referred to in Art.38, Par.1, item 4.
Number of Exemptions Amount of Allowance
0 1 2 3 4 5 6 7 8 9 10
At least less than Number of Tax
\ \ \ \ \ \ \ \ \ \ \ \ \ \
1,525 1,550 236.00 216.00 196.00 176.00 156.00 136.00 116.00 96.00 76.00 56.00 36.00 306.00
1,550 1,575 243.00 223.00 203.00 183.00 163.00 143.00 123.00 103.00 83.00 63.00 43.00 313.00
1,575 1,600 249.50 229.50 209.50 189.50 169.50 149.50 129.50 109.50 89.50 69.50 49.50 319.50
1,600 1,625 256.00 236.00 216.00 196.00 176.00 156.00 136.00 116.00 96.00 76.00 56.00 326.00
1,625 1,650 262.50 242.50 222.50 202.50 182.50 162.50 142.50 122.50 102.50 82.50 62.50 332.50
1,650 1,675 269.00 249.00 229.00 209.00 189.00 169.00 149.00 129.00 109.00 89.00 69.00 339.00
1,675 1,700 275.50 255.50 235.50 215.50 195.50 175.50 155.50 135.50 115.50 95.50 75.50 346.00
1,700 1,725 282.00 262.00 242.00 222.00 202.00 182.00 162.00 142.00 122.00 102.00 82.00 353.50
1,725 1,750 288.50 268.50 248.50 228.50 208.50 188.50 168.50 148.50 128.50 108.50 88.50 361.00
1,750 1,775 295.50 275.50 255.50 235.50 215.50 195.50 175.50 155.50 135.50 115.50 95.50 368.50
1,775 1,800 302.00 282.00 262.00 242.00 222.00 202.00 182.00 162.00 142.00 122.00 102.00 376.00
1,800 1,825 308.50 288.50 268.50 248.50 228.50 208.50 188.50 168.50 148.50 128.50 108.50 383.50
1,825 1,850 315.00 295.00 275.00 255.00 235.00 215.00 195.00 175.00 155.00 135.00 115.00 391.00
1,850 1,875 321.50 301.50 281.50 261.50 241.50 221.50 201.50 181.50 161.50 141.50 121.50 398.50
1,875 1,900 328.00 308.00 288.00 268.00 248,00 228.00 208.00 188.00 168.00 148.00 128.00 406.00
1,900 1,925 334.50 314.50 294.50 274.50 254.50 234.50 214.50 194.50 174.50 154.50 134.50 413.50
1,925 1,950 341.00 321.00 301.00 281.00 261.00 241.00 221.00 201.00 181.00 161.00 141.00 421.00
1,950 1,975 348.50 328.50 308.50 288.50 268.50 248.50 228.50 208.50 188.50 168.50 148.50 428.50
1,975 2,000 356.00 336.00 316.00 296.00 276.00 256.00 236.00 216.00 196.00 176.00 156.00 436.00
2,000 2,025 363.50 343.50 323.50 303.50 283.50 263.50 243.50 223.50 203.50 183.50 163.50 443.50
2,025 2,050 371.00 351.00 331.00 311.00 291.00 271.00 251.00 231.00 211.00 191.00 171.00 451.00
2,050 2,075 378.50 358.50 338.50 318.50 298.50 278.50 258.50 238.50 218.50 198.50 178.50 458.50
2,075 2,100 386.00 366.00 346.00 326.00 306.00 286.00 266.00 246.00 226.00 206.00 186.00 466.00
2,100 2,125 395.00 375.00 355.00 335.00 315.00 295.00 275.00 255.00 235.00 215.00 195.00 475.00
2,125 2,150 405.00 385.00 365.00 345.00 325.00 305.00 285.00 265.00 245.00 225.00 205.00 485.00
2,150 2,175 415.00 395.00 375.00 355.00 335.00 315.00 295.00 275.00 255.00 235.00 215.00 495.00
2,175 2,200 425.00 405.00 385.00 365.00 345.00 325.00 305.00 285.00 265.00 245.00 225.00 505.00
2,200 2,225 435.00 415.00 395.00 375.00 355.00 335.00 315.00 295.00 275.00 255.00 235.00 515.50
2,225 2,250 445.00 425.00 405.00 385.00 365.00 345.00 325.00 305.00 285.00 265.00 245.00 527.00
2,250 2,275 455.00 435.00 415.00 395.00 375.00 355.00 335.00 315.00 295.00 275.00 255.00 538.00
2,275 2,300 465.00 445.00 425.00 405.00 385.00 365.00 345.00 325.00 305.00 285.00 265.00 549.50
2,300 2,325 475.00 455.00 435.00 415.00 395.00 375.00 355.00 335.00 315.00 295.00 275.00 560.50
2,325 2,350 485.00 465.00 445.00 425.00 405.00 385.00 365.00 345.00 325.00 305.00 285.00 572.00
2,350 2,375 495.00 475.00 455.00 435.00 415.00 395.00 375.00 355.00 335.00 315.00 295.00 583.00
2,375 2,400 505.00 485.00 465.00 445.00 425.00 405.00 385.00 365.00 345.00 325.00 305.00 594.00
2,400 2,425 515.50 495.50 475.50 455.50 435.50 415.50 395.50 375.50 355.50 335.50 315.50 605.50
2,425 2,450 527.00 507.00 487.00 467.00 447.00 427.00 407.00 387.00 367.00 347.00 327.00 617.00
2,450 2,475 538.00 518.00 498.00 478.00 458.00 438.00 418.00 398.00 378.00 358.00 338.00 628.00
2,475 2,500 549.50 529.50 509.50 489.50 469.50 449.50 429.50 409.50 389.50 369.50 349.50 639.50
2,500 2,525 560.50 540.50 520.50 500.50 480.50 460.50 440.50 420.50 400.50 380.50 360.50 650.50
2,525 2,550 572.00 552.00 532.00 512.00 492.00 472.00 452.00 432.00 412.00 392.00 372.00 662.00
2,550 2,575 583.00 563.00 543.00 523.00 503.00 483.00 463.00 443.00 423.00 403.00 383.00 673.00
2,575 2,600 594.50 574.50 554.50 534.50 514.50 494.50 474.50 454.50 434.50 414.50 394.50 684.50
2,600 2,625 605.50 585.50 565.50 545.50 525.50 505.50 485.50 465.50 445.50 425.50 405.50 695.50
2,625 2,650 617.00 597.00 577.00 557.00 537.00 517.00 497.00 477.00 457.00 437.00 417.00 708.00
2,650 2,675 628.00 608.00 588.00 568.00 548.00 528.00 508.00 488.00 468.00 448.00 428.00 720.50
2,675 2,700 639.50 619.50 599.50 579.00 559.50 539.50 519.50 499.50 479.50 459.50 439.50 733.00
2,700 2,725 650.50 630.50 610.50 590.50 570.50 550.50 530.50 510.50 490.50 470.50 450.50 745.50
2,725 2,750 662.00 642.00 622.00 602.00 582.00 562.00 542.00 522.00 502.00 482.00 462.00 758.00
2,750 2,775 673.00 653.00 633.00 613.00 593.00 573.00 553.00 533.00 513.00 493.00 473.00 770.50
ロ　給與所得　半月額表（三）
(3)
その半月の給與の金額 甲　第三十八條第一項第一号の規定による税額 乙　第三十八條第一項第四号の規定による税額
扶養親族の数
０人 １人 ２人 ３人 ４人 ５人 ６人 ７人 ８人 ９人 10人
以上 未満 税額
圓 圓 圓 圓 圓 圓 圓 圓 圓 圓 圓 圓 圓 圓
2,775 2,800 684.50 664.50 644.50 624.50 604.50 584.50 564.50 544.50 524.50 504.50 484.50 783.00
2,800 2,825 695.50 675.50 655.50 635.50 615.50 595.50 575.50 555.50 535.50 515.50 495.50 795.50
2,825 2,850 708.00 688.00 668.00 648.00 628.00 608.00 588.00 568.00 548.00 528.00 508.00 808.00
2,850 2,875 720.50 700.50 680.50 660.50 640.50 620.50 600.50 580.50 560.50 540.50 520.50 820.50
2,875 2,900 733.00 713.00 693.00 673.00 653.00 633.00 613.00 593.00 573.00 553.00 533.00 833.00
2,900 2,925 745.50 725.50 705.50 685.50 665.50 645.50 625.50 605.50 585.50 565.50 545.50 845.50
2,925 2,950 758.00 738.00 718.00 698.00 678.00 658.00 638.00 618.00 598.00 578.00 558.00 858.00
2,950 2,975 770.50 750.50 730.50 710.50 690.50 670.50 650.50 630.50 610.50 590.50 570.50 870.50
2,975 3,000 783.00 763.00 743.00 723.00 703.00 683.00 663.00 643.00 623.00 603.00 583.00 883.00
3,000 3,025 795.50 775.50 755.50 735.50 715.50 695.50 675.50 655.50 635.50 615.50 595.50 895.50
3,025 3,050 808.00 788.00 768.00 748.00 728.00 708.00 688.00 668.00 648.00 628.00 608.00 908.00
3,050 3,075 820.50 800.50 780.50 760.50 740.50 720.50 700.50 680.50 660.50 640.50 620.50 920.50
3,075 3,100 833.00 813.00 793.00 773.00 753.00 733.00 713.00 693.00 673.00 653.00 633.00 933.00
3,100 3,125 845.50 825.50 805.50 785.50 765.50 745.50 725.50 705.50 685.50 665.50 645.50 945.50
3,125 3,150 858.00 838.00 818.00 798.00 778.00 758.00 738.00 718.00 698.00 678.00 658.00 958.00
3,150 3,175 870.50 850.50 830.50 810.50 790.50 770.50 750.50 730.50 710.50 690.50 670.50 970.50
3,175 3,200 883.00 863.00 843.00 823.00 803.00 783.00 763.00 743.00 723.00 703.00 683.00 983.00
3,200 3,225 895.50 875.50 855.50 835.50 815.50 795.50 775.50 755.50 735.50 715.50 695.50 995.50
3,225 3,250 908.00 888.00 868.00 848.00 828.00 808.00 788.00 768.00 748.00 728.00 708.00 1,008.00
3,250 3,275 920.50 900.50 880.50 860.50 840.50 820.50 800.50 780.50 760.50 740.50 720.50 1,020.50
3,275 3,300 933.00 913.00 893.00 873.00 853.00 833.00 813.00 793.00 773.00 753.00 733.00 1,033.00
3,300 3,325 945.50 925.50 905.50 885.50 865.50 845.50 825.50 805.50 785.50 765.50 745.50 1,045.50
3,325 3,350 958.00 938.00 918.00 898.00 878.00 858.00 838.00 818.00 798.00 778.00 758.00 1,058.00
3,350 3,375 970.50 950.50 930.50 910.50 890.50 870.50 850.50 830.50 810.50 790.50 770.50 1,070.50
3,375 3,400 983.00 963.00 943.00 923.00 903.00 883.00 863.00 843.00 823.00 803.00 783.00 1,083.00
3,400 3,425 995.50 975.50 955.50 935.50 915.50 895.50 875.50 855.50 835.50 815.50 795.50 1,095.50
3,425 3,450 1,008.00 988.00 968.00 948.00 928.00 908.00 888.00 868.00 848.00 828.00 808.00 1,108.00
3,450 3,475 1,020.50 1,000.50 980.50 960.50 940.50 920.50 900.50 880.50 860.50 840.50 820.50 1,121.00
3,475 3,500 1,033.00 1,013.00 993.00 973.00 953.00 933.00 913.00 893.00 873.00 853.00 833.00 1,135.50
3,500 3,525 1,045.50 1,025.50 1,005.50 985.50 965.50 945.50 925.50 905.50 885.50 865.50 845.50 1,149.50
3,525 3,550 1,058.00 1,038.00 1,018.00 998.00 978.00 958.00 938.00 918.00 898.00 878.00 858.00 1,164.00
3,550 3,575 1,070.50 1,050.50 1,030.50 1,010.50 990.50 970.50 950.50 930.50 910.50 890.50 870.50 1,178.00
3,575 3,600 1,083.00 1,063.00 1,043.00 1,023.00 1,003.00 983.00 963.00 943.00 923.00 903.00 883.00 1,192.50
3,600 3,625 1,095.50 1,075.50 1,055.50 1,035.50 1,015.50 995.50 975.50 955.50 935.50 915.50 895.50 1,206.50
3,625 3,650 1,108.00 1,088.00 1,068.00 1,048.00 1,028.00 1,008.00 988.00 968.00 948.00 928.00 908.00 1,221.00
3,650圓 1,121.00 1,101.00 1,081.00 1,061.00 1,041.00 1,021.00 1,001.00 981.00 961.00 941.00 921.00 1,235.00
3,650圓を超える金額 3,650圓の場合の税額に、給與の金額のうち3,650圓を超える金額の57％に相當する金額を加算した金額
扶養親族の数が10人を超える場合には、扶養親族の数が10人の場合の税額から、その10人を超える１人ごとに20圓を控除した金額
(A) Amount of tax referred to in Art.38, Par.1, Item 1 (B) Amount of Tax referred to in Art.38. Par.1 item 4.
Number of Exemptions Amount of Allowance
0 1 2 3 4 5 6 7 8 9 10
At least less than Amount of Tax
\ \ \ \ \ \ \ \ \ \ \ \ \ \
2,775 2,800 684.50 664.50 644.50 624.50 604.50 584.50 564.50 544.50 524.50 504.50 484.50 783.00
2,800 2,825 695.50 675.50 655.50 635.50 615.50 595.50 575.50 555.50 535.50 515.50 495.50 795.50
2,825 2,850 708.00 688.00 668.00 648.00 628.00 608.00 588.00 568.00 548.00 528.00 508.00 808.00
2,850 2,875 720.50 700.50 680.50 660.50 640.50 620.50 600.50 580.50 560.50 540.50 520.50 820.50
2,875 2,900 733.00 713.00 693.00 673.00 653.00 633.00 613.00 593.00 573.00 553.00 533.00 833.00
2,900 2,925 745.50 725.50 705.50 685.50 665.50 645.50 625.50 605.50 585.50 565.50 545.50 845.50
2,925 2,950 758.00 738.00 718.00 698.00 678.00 658.00 638.00 618.00 593.00 578.00 558.00 858.00
2,950 2,975 770.50 750.50 730.50 710.50 690.50 670.50 650.50 630.50 610.50 590.50 570.50 870.50
2,975 3,000 783.00 763.00 743.00 723.00 703.00 683.00 663.00 643.00 623.00 603.00 583.00 883.00
3,000 3,025 795.50 775.50 755.50 735.50 715.50 695.50 675.50 655.50 635.50 615.50 595.50 895.50
3,025 3,050 808.00 788.00 768.00 748.00 728.00 708.00 688.00 668.00 648.00 628.00 608.00 908.00
3,050 3,075 820.50 800.50 780.50 760.50 740.50 720.50 700.50 680.50 660.50 640.50 620.50 920.50
3,075 3,100 833.00 813.00 793.00 773.00 753.00 733.00 713.00 693.00 673.00 653.00 633.00 933.00
3,100 3,125 845.50 825.50 805.50 785.50 765.50 745.50 725.50 705.50 685.50 665.50 645.50 945.50
3,125 3,150 858.00 838.00 818.00 798.00 778.00 758.00 738.00 718.00 698.00 678.00 658.00 958.00
3,150 3,175 870.50 850.50 830.50 810.50 790.50 770.50 750.50 730.50 710.50 690.50 670.50 970.50
3,175 3,200 883.00 863.00 843.00 823.00 803.00 783.00 763.00 743.00 723.00 703.00 683.00 983.00
3,200 3,225 895.50 875.50 855.50 835.50 815.50 795.50 775.50 755.50 735.50 715.50 695.50 995.50
3,225 3,250 908.00 888.00 868.00 848.00 828.00 808.00 788.00 768.00 748.00 728.00 708.00 1,008.00
3,250 3,275 920.50 900.50 880.50 860.50 840.50 820.50 800.50 780.50 760.50 740.50 720.50 1,200.50
3,275 3,300 933.00 913.00 893.00 873.00 853.00 833.00 813.00 793.00 773.00 753.00 733.00 1,033.00
3,300 3,325 945.50 925.50 905.50 885.50 865,50 845.50 825.50 805.50 785.50 765.50 745.50 1,045.50
3,325 3,350 958.00 938.00 918.00 898.00 878.00 858.00 838.00 818.00 798.00 778.00 758.00 1,058.00
3,350 3,375 980.50 950.50 930.50 910.50 890.50 870.50 850.50 830.50 810.50 790.50 770.50 1,070.50
3,375 3,400 983.00 963.00 943.00 923.00 903.00 883.00 863.00 843.00 823.00 803.00 783.00 1,083.00
3,400 3,425 995.50 975.50 955.50 935.50 915.50 895.50 875.50 855.50 835.50 815.50 795.50 1,095.50
3,425 3,450 1,008.00 988.00 968.00 948.00 928.00 908.00 888.00 868.00 848.00 828.00 808.00 1,108.00
3,450 3,475 1,020.50 1,000.50 980.50 960.50 940.50 920.50 900.50 880.50 860.50 840.50 820.50 1,121.00
3,475 3,500 1,033.00 1,013.00 993.00 973.00 953.00 933.00 913.00 893.00 873.00 853.00 833.00 1,135.50
3,500 3,525 1,045.50 1,025.50 1,005.50 985.50 965.50 945.50 925.50 905.50 885.50 865.50 845.50 1,149.50
3,525 3,550 1,058.00 1,038.00 1,018.00 998.00 978.00 958.00 938.00 918.00 898.00 878.00 858.00 1,164.00
3,550 3,575 1,070.50 1,050.50 1,030.50 1,010.50 990.50 975.50 950.50 930.50 910.50 890.50 870.50 1,178.00
3,575 3,600 1,083.00 1,063.00 1,043.00 1,023.00 1,003.00 983.00 963.00 943.00 923.00 903.00 883.00 1,192.50
3,600 3,625 1,095.50 1,075.50 1,055.50 1,035.50 1,015.50 995.50 975.50 955.50 935.50 915.50 895.50 1,206.50
3,625 3,650 1,108.00 1,088.00 1,068.00 1,048.00 1,028.00 1,008.00 988.00 968.00 948.00 928.00 908.00 1,221.00
\3,650 1,121.00 1,101.00 1,081.00 1,061.00 1,041.00 1,021.00 1,001.00 981.00 961.00 941.00 921.00 1,235.00
Over\3,650, 57% of the excess over\3,650 plus the amount of tax indicated under\3,650.
In case the number of dependents exceeds 10, \20 will be deducted for each over 10, from the tax indicated under 10.
まず給與の金額に應じて給與の金額欄に該當する行を求め、その行と扶養親族の数に應じて求めた該當欄との交るところに記載されている金額が、その求める税額である。
-First find the line which corresponds to the amount of your allowance and you can get your figure at the cross of the above and numbers of your dependents.
別表第二　第三十八條第一項第一号及び第四号の規定による所得税源泉徴收額表
Annexed Table II (C) Withholding Table In Accordance with Provisions of Art.38, Par.1, items 1 and 4-(10 days Basis).
ハ　給與所得　旬額表（一）
その旬の給與の金額 甲　第三十八條第一項第一号の規定による税額 乙　第三十八條第一項第四号の規定による税額
扶養親族の数
０人 １人 ２人 ３人 ４人 ５人 ６人 ７人 ８人 ９人 10人
以上 未満 税額
給與の金額の15%に相當する金額
圓 圓 圓 圓 圓 圓 圓 圓 圓 圓 圓 圓 圓 圓
200圓未満 0 0 0 0 0 0 0 0 0 0 0
200 220 3.20 0 0 0 0 0 0 0 0 0 0 30.00
220 240 6.20 0 0 0 0 0 0 0 0 0 0 33.00
240 260 9.20 0 0 0 0 0 0 0 0 0 0 36.00
260 280 12.20 0 0 0 0 0 0 0 0 0 0 39.00
280 300 15.20 1.80 0 0 0 0 0 0 0 0 0 42.00
300 320 18.20 4.80 0 0 0 0 0 0 0 0 0 45.00
320 340 21.20 7.80 0 0 0 0 0 0 0 0 0 48.00
340 360 24.20 10.80 0 0 0 0 0 0 0 0 0 51.00
360 380 27.20 13.80 0.40 0 0 0 0 0 0 0 0 54.00
380 400 30.20 16.80 3.40 0 0 0 0 0 0 0 0 57.20
400 420 33.20 19.80 6.40 0 0 0 0 0 0 0 0 61.00
420 440 36.20 22.80 9.40 0 0 0 0 0 0 0 0 64.70
440 460 39.20 25.80 12.40 0 0 0 0 0 0 0 0 68.50
460 480 42.20 28.80 15.40 2.00 0 0 0 0 0 0 0 72.20
480 500 45.20 31.80 18.40 5.00 0 0 0 0 0 0 0 76.00
500 520 48.20 34.80 21.40 8.00 0 0 0 0 0 0 0 79.70
520 540 51.20 37.80 24.40 11.00 0 0 0 0 0 0 0 83.50
540 560 54.20 40.80 27.40 14.00 0.60 0 0 0 0 0 0 87.20
560 580 57.50 44.10 30.70 17.30 3.90 0 0 0 0 0 0 91.10
580 600 61.20 47.80 34.40 21.00 7.60 0 0 0 0 0 0 95.60
600 620 65.00 51.60 38.20 24.80 11.40 0 0 0 0 0 0 100.10
620 640 68.70 55.30 41.90 28.50 15.10 1.70 0 0 0 0 0 104.60
640 660 72.50 59.10 45.70 32.30 18.90 5.50 0 0 0 0 0 109.10
660 680 76.20 62.80 49.40 36.00 22.60 9.20 0 0 0 0 0 113.60
680 700 80.00 66.60 53.20 39.80 26.40 13.00 0 0 0 0 0 118.10
700 720 83.70 70.30 56.90 43.50 30.10 16.70 3.30 0 0 0 0 122.60
720 740 87.50 74.10 60.70 47.30 33.90 20.50 7.10 0 0 0 0 127.10
740 760 91.40 78.00 64.60 51.20 37.80 24.40 11.00 0 0 0 0 131.60
760 780 95.90 82.50 69.10 55.70 42.30 28.90 15.50 2.10 0 0 0 136.80
780 800 100.40 87.00 73.60 60.20 46.80 33.40 20.00 6.60 0 0 0 142.00
800 820 104.90 91.50 78.10 64.70 51.30 37.90 24.50 11.10 0 0 0 147.30
820 840 109.40 96.00 82.60 69.20 55.80 42.40 29.00 15.60 2.20 0 0 152.50
840 860 113.90 100.50 87.10 73.70 60.30 46.90 33.50 20.10 6.70 0 0 157.80
860 880 118.40 105.00 91.60 78.20 64.80 51.40 38.00 24.60 11.20 0 0 163.00
880 900 122.90 109.50 96.10 82.70 69.30 55.90 42.50 29.10 15.70 2.30 0 168.30
900 920 127.40 114.00 100.60 87.20 73.80 60.40 47.00 33.60 20.20 6.80 0 173.50
920 940 131.90 118.50 105.10 91.70 78.30 64.90 51.50 38.10 24.70 11.30 0 178.80
940 960 137.10 123.70 110.30 96.90 83.50 70.10 56.70 43.30 29.90 16.50 3.10 184.00
960 980 142.40 129.00 115.60 102.20 88.80 75.40 62.00 48.60 35.20 21.80 8.40 189.30
980 1,000 147.60 134.20 120.80 107.40 94.00 80.60 67.20 53.80 40.40 27.00 13.60 194.50
1,000 1,020 152.90 139.50 126.10 112.70 99.30 85.90 72.50 59.10 45.70 32.30 18.90 199.80
1,020 1,040 158.10 144.70 131.30 117.90 104.50 91.10 77.70 64.30 50.90 37.50 24.10 205.00
1,040 1,060 163.40 150.00 136.60 123.20 109.80 96.40 83.00 69.60 56.20 42.80 29.40 210.30
1,060 1,080 168.60 155.20 141.80 128.40 115.00 101.60 88.20 74.80 61.40 48.00 34.60 215.50
(1) (A) Amount of tax referred to in Art.38, Par.1, Item 1 Number of Exemptions (B) Amount of Tax referred to in Art.38, Par.1, item 4.15% of wages.
Amount of Allowance
0 1 2 3 4 5 6 7 8 9 10
At least less than Number of Tax
\ \ \ \ \ \ \ \ \ \ \ \ \ \
200 0 0 0 0 0 0 0 0 0 0 0
200 220 3.20 0 0 0 0 0 0 0 0 0 0 30.00
220 240 6.20 0 0 0 0 0 0 0 0 0 0 33.00
240 260 9.20 0 0 0 0 0 0 0 0 0 0 36.00
260 280 12.20 0 0 0 0 0 0 0 0 0 0 39.00
280 300 15.20 1.80 0 0 0 0 0 0 0 0 0 42.00
300 320 18.20 4.80 0 0 0 0 0 0 0 0 0 45.00
321 340 21.20 7.80 0 0 0 0 0 0 0 0 0 48.00
340 360 24.20 10.80 0 0 0 0 0 0 0 0 0 51.00
360 380 27.20 13.80 .40 0 0 0 0 0 0 0 0 54.00
380 400 30.20 16.80 3.40 0 0 0 0 0 0 0 0 57.20
400 420 33.20 19.80 6.40 0 0 0 0 0 0 0 0 61.00
420 440 36.20 22.80 9.40 0 0 0 0 0 0 0 0 64.70
440 460 39.20 25.80 12.40 0 0 0 0 0 0 0 0 68.50
460 480 42.20 28.80 15.40 2.00 0 0 0 0 0 0 0 72.20
480 500 45.20 31.80 18.40 5.00 0 0 0 0 0 0 0 76.00
500 520 48.20 34.80 21.40 8.00 0 0 0 0 0 0 0 79.70
520 540 51.20 37.80 24.40 11.00 0 0 0 0 0 0 0 83.50
540 560 54.20 40.80 27.40 14.00 .60 0 0 0 0 0 0 87.20
560 580 57.50 44.10 30.70 17.30 3.90 0 0 0 0 0 0 91.10
580 600 61.20 47.80 34.40 21.00 7.60 0 0 0 0 0 0 95.60
600 620 65.00 51.60 38.20 24.80 11.40 0 0 0 0 0 0 100.10
620 640 68.70 55.30 41.90 28.50 15.10 1.70 0 0 0 0 0 104.60
640 660 72.50 59.10 45.70 32.30 18.90 5.50 0 0 0 0 0 109.10
660 680 76.20 62.80 49.40 36.00 22.60 9.20 0 0 0 0 0 113.60
680 700 80.00 66.60 53.20 39.80 26.40 13.00 0 0 0 0 0 118.10
700 720 83.70 70.30 56.90 43.50 30.10 16.70 3.30 0 0 0 0 122.60
720 740 87.50 74.10 60.70 47.30 33.90 20.50 7.10 0 0 0 0 127.10
740 760 91.40 78.00 64.60 51.20 37.80 24.40 11.00 0 0 0 0 131.60
760 780 95.90 82.50 69.10 55.70 42.30 28.90 15.50 2.10 0 0 0 136.80
780 800 100.40 87.00 73.60 60.20 46.80 33.40 20.00 6.60 0 0 0 142.00
800 820 104.90 91.50 78.10 64.70 51.30 37.90 24.50 11.10 0 0 0 147.30
820 840 109.40 96.00 82.60 69.20 55.80 42.40 29.00 15.60 2.20 0 0 152.50
840 860 113.90 100.50 87.10 73.70 60.30 46.90 33.50 20.10 6.70 0 0 157.80
860 880 118.40 105.00 91.60 78.20 64.80 51.40 38.00 24.60 11.20 0 0 163.00
880 900 122.90 109.50 96.10 82.70 69.30 55.90 42.50 29.10 15.70 2.30 0 168.30
900 920 127.40 114.00 100.60 87.20 73.80 60.40 47.00 33.60 20.20 6.80 0 173.50
920 940 131.90 118.50 105.10 91.70 78.30 64.90 51.50 38.10 24.70 11.30 0 178.80
940 960 137.10 123.70 110.30 96.90 83.50 70.10 56.70 43.30 29.90 16.50 3.10 184.00
960 980 142.40 129.00 115.60 102.20 88.80 75.40 62.00 48.60 35.20 21.80 8.40 189.30
980 1,000 147.60 134.20 120.80 107.40 94.00 80.60 67.20 53.80 40.40 27.00 13.60 194.50
1,000 1,020 152.90 139.50 126.10 112.70 99.30 85.90 72.50 59.10 45.70 32.30 18.90 199.80
1,020 1,040 158.10 144.70 131.30 117.90 104.50 91.10 77.70 64.30 50.90 37.50 24.10 205.00
1,040 1,060 163.40 150.00 136.60 123.20 109.80 96.40 83.00 69.60 56.20 42.80 29.40 210.30
1,060 1,080 168.60 155.20 141.80 128.40 115.00 101.60 88.20 74.80 61.40 48.00 34.60 215.50
ハ　旬額表（二）
(2)
その旬の給與の金額 甲　第三十八條第一項第一号の規定による税額 乙　第三十八條第一項第四号の規定による税額
扶養親族の数
０人 １人 ２人 ３人 ４人 ５人 ６人 ７人 ８人 ９人 10人
以上 未満 税額
圓 圓 圓 圓 圓 圓 圓 圓 圓 圓 圓 圓 圓 圓
1,080 1,100 173.90 160.50 147.10 133.70 120.30 106.90 93.50 80.10 66.70 53.30 39.90 220.80
1,100 1,120 179.10 165.70 152.30 138.90 125.50 112.10 98.70 85.30 71.90 58.50 45.10 226.00
1,120 1,140 184.40 171.00 157.60 144.20 130.80 117.40 104.00 90.60 77.20 63.80 50.40 231.50
1,140 1,160 189.60 176.20 162.80 149.40 136.00 122.60 109.20 95.80 82.40 69.00 55.60 237.50
1,160 1,180 194.90 181.50 168.10 154.70 141.30 127.90 114.50 101.10 87.70 74.30 60.90 243.50
1,180 1,200 200.10 186.70 173.30 159.90 146.50 133.10 119.70 106.30 92.90 79.50 66.10 249.50
1,200 1,220 205.40 192.00 178.60 165.20 151.80 138.40 125.00 111.60 98.20 84.80 71.40 255.50
1,220 1,240 210.60 197.20 183.80 170.40 157.00 143.60 130.20 116.80 103.40 90.00 76.60 261.50
1,240 1,260 215.90 202.50 189.10 175.70 162.30 148.90 135.50 122.10 108.70 95.30 81.90 267.50
1,260 1,280 221.10 207.70 194.30 180.90 167.50 154.10 140.70 127.30 113.90 100.50 87.10 273.50
1,280 1,300 226.40 213.00 199.60 186.20 172.80 159.40 146.00 132.60 119.20 105.80 92.40 279.50
1,300 1,320 231.90 218.50 205.10 191.70 178.30 164.90 151.50 138.10 124.70 111.30 97.90 285.50
1,320 1,340 237.90 224.50 211.10 197.70 184.30 170.90 157.50 144.10 130.70 117.30 103.90 291.50
1,340 1,360 243.90 130.50 217.10 203.70 190.30 176.90 163.50 150.10 136.70 123.30 109.90 297.50
1,360 1,380 249.90 236.50 223.10 209.70 196.30 182.90 169.50 156.10 142.70 129.30 115.90 303.50
1,380 1,400 255.90 242.50 229.10 215.70 202.30 188.90 175.50 162.10 148.70 135.30 121.90 309.50
1,400 1,420 262.70 249.30 235.90 222.50 209.10 195.70 182.30 168.90 155.50 142.10 128.70 316.30
1,420 1,440 270.70 257.30 243.90 230.50 217.10 203.70 190.30 176.90 163.50 150.10 136.70 324.30
1,440 1,460 278.70 265.30 251.90 238.50 225.10 211.70 198.30 184.90 171.50 158.10 144.70 332.30
1,460 1,480 286.70 273.30 259.90 246.50 233.10 219.70 206.30 192.90 179.50 166.10 152.70 340.30
1,480 1,500 294.70 281.30 267.90 254.50 241.10 227.70 214.30 200.90 187.50 174.10 160.70 349.20
1,500 1,520 302.70 289.30 275.90 262.50 249.10 235.70 222.30 208.90 195.50 182.10 168.70 358.20
1,520 1,540 310.70 297.30 283.90 270.50 257.10 243.70 230.30 216.90 203.50 190.10 176.70 367.20
1,540 1,560 318.70 305.30 291.90 278.50 265.10 251.70 238.30 224.90 211.50 198.10 184.70 376.20
1,560 1,580 326.70 313.30 299.90 286.50 273.10 259.70 246.30 232.90 219.50 206.10 192.70 385.20
1,580 1,600 334.70 321.30 307.90 294.50 281.10 267.70 254.30 240.90 227.50 214.10 200.70 394.20
1,600 1,620 342.90 229.50 316.10 302.70 289.30 275.90 262.50 249.10 235.70 222.30 208.90 403.20
1,620 1,640 351.90 338.50 325.10 311.70 298.30 284.90 271.50 258.10 244.70 231.30 217.90 412.20
1,640 1,660 360.90 347.50 334.10 320.70 307.30 293.90 280.50 267.10 253.70 240.30 226.90 421.20
1,660 1,680 369.90 356.50 343.10 329.70 316.30 302.90 289.50 276.10 262.70 249.30 235.90 430.20
1,680 1,700 378.90 365.50 352.10 338.70 325.30 311.90 298.50 285.10 271.70 258.30 244.90 439.20
1,700 1,720 387.90 374.50 361.10 347.70 334.30 320.90 307.50 294.10 280.70 267.30 253.90 448.20
1,720 1,740 396.90 383.50 370.10 356.70 343.30 329.90 316.50 303.10 289.70 276.30 262.90 457.20
1,740 1,760 405.90 392.50 379.10 365.70 352.30 338.90 325.50 312.10 298.70 285.30 271.90 466.20
1,760 1,780 414.90 401.50 388.10 374.70 361.30 347.90 334.50 321.10 307.70 294.30 280.90 476.70
1,780 1,800 423.90 410.50 397.10 383.70 370.30 356.90 343.50 330.10 316.70 303.30 289.90 486.70
1,800 1,820 432.90 419.50 406.10 392.70 379.30 365.90 352.50 339.10 325.70 312.30 298.90 496.70
1,820 1,840 441.90 428.50 415.10 401.70 388.30 374.90 361.50 348.10 334.70 321.30 307.90 506.70
1,840 1,860 450.90 437.50 424.10 410.70 397.30 383.90 370.50 357.10 343.70 330.30 316.90 516.70
1,860 1,880 459.90 446.50 433.10 419.70 406.30 392.90 379.50 366.10 352.70 339.30 325.90 526.70
1,880 1,900 469.70 456.30 442.90 429.50 416.10 402.70 389.30 375.90 362.50 349.10 335.70 536.70
1,900 1,920 479.70 466.30 452.90 439.50 426.10 412.70 399.30 385.90 372.50 359.10 345.70 546.70
1,920 1,940 489.70 476.30 462.90 449.50 436.10 422.70 409.30 395.90 382.50 369.10 355.70 556.70
1,940 1,960 499.70 486.30 472.90 459.50 446.10 432.70 419.30 405.90 392.50 379.10 365.70 566.70
1,960 1,980 509.70 496.30 482.90 469.50 456.10 442.70 429.30 415.90 402.50 389.10 375.70 576.70
(A) Amount of tax referred to in Art.38, Par.1, Item 1 (B) Amount of Tax referred to in Art.38, Par.1, item4.
Number of Exemptions Amount of Allowance
0 1 2 3 4 5 6 7 8 9 10
At least less than Amount of Tax
\ \ \ \ \ \ \ \ \ \ \ \ \ \
1,080 1,100 173.90 160.50 147.10 133.70 120.30 106.90 93.50 80.10 66.70 53.30 39.90 220.80
1,100 1,120 179.10 165.70 152.30 138.90 125.50 112.10 98.70 85.30 71.90 58.50 45.10 226.00
1,120 1,140 184.40 171.00 157.60 144.20 130.80 117.40 104.00 90.60 77.20 63.80 50.40 231.50
1,140 1,160 189.60 176.20 162.80 149.40 136.00 122.60 109.20 95.80 82.40 69.00 55.60 237.50
1,160 1,180 194.90 181.50 168.10 154.70 141.30 127.90 114.50 101.10 87.70 74.30 60.90 243.50
1,180 1,200 200.10 186.70 173.30 159.90 146.50 133.10 119.70 106.30 92.90 79.50 66.10 249.50
1,200 1,220 205.40 192.00 178.60 165.20 151.80 138.40 125.00 111.60 98.20 84.80 71.40 255.50
1,220 1,240 210.60 197.20 183.80 170.40 157.00 143.60 130.20 116.80 103.40 90.00 76.60 261.50
1,240 1,260 215.90 202.50 189.10 175.70 162.30 148.90 135.50 122.10 108.70 95.30 81.90 267.50
1,260 1,280 221.10 207.70 194.30 180.90 167.50 154.10 140.70 127.30 113.90 100.50 87.10 273.50
1,280 1,300 226.40 213.00 199.60 186.20 172.80 159.40 146.00 132.60 119.20 105.80 92.40 279.50
1,300 1,320 231.90 218.50 205.10 191.70 178.30 164.90 151.50 138.10 124.70 111.30 97.90 285.50
1,320 1,340 237.90 224.50 211.10 197.70 184.30 170.90 157.50 144.10 130.70 117.30 103.90 291.50
1,340 1,360 243.90 130.50 217.10 203.70 190.30 176.90 163.50 150.10 136.70 123.30 109.90 297.50
1,360 1,380 249.90 236.50 223.10 209.70 196.30 182.90 169.50 156.10 142.70 129.30 115.90 303.50
1,380 1,400 255.90 242.50 229.10 215.70 202.30 188.90 175.50 162.10 148.70 135.30 121.90 309.50
1,400 1,420 262.70 249.30 235.90 222.50 209.10 195.70 182.30 168.90 155.50 142.10 128.70 316.30
1,420 1,440 270.70 257.30 243.90 230.50 217.10 203.70 190.30 176.90 163.50 150.10 136.70 324.30
1,440 1,460 278.70 265.30 251.90 238.50 225.10 211.70 198.30 184.90 171.50 158.10 144.70 332.30
1,460 1,480 286.70 273.30 259.90 246.50 233.10 219.70 206.30 192.90 179.50 166.10 152.70 340.30
1,480 1,500 294.70 281.30 267.90 254.50 241.14 227.70 214.30 200.90 187.50 174.10 160.70 349.20
1,500 1,520 302.70 289.30 275.90 262.50 249.10 235.70 222.30 208.90 195.50 182.10 168.70 358.20
1,520 1,540 310.70 297.30 283.90 270.50 257.10 243.70 230.30 216.90 203.50 190.10 176.70 367.20
1,540 1,560 318.70 305.30 291.90 278.50 265.10 251.70 238.30 224.90 211.50 198.10 184.70 376.20
1,560 1,580 326.70 313.30 299.90 286.50 273.10 259.70 246.30 232.90 219.50 206.10 192.70 385.20
1,580 1,600 334.70 321.30 307.09 294.50 281.10 267.70 254.30 240.90 227.50 214.10 200.70 394.20
1,600 1,620 342.90 329.50 316.10 302.70 289.30 275.90 262.50 249.10 235.70 222.30 208.90 403.20
1,620 1,640 351.90 338.50 325.10 311.70 298.30 284.90 271.50 258.10 244.70 231.30 217.90 412.20
1,640 1,660 360.90 347.50 334.10 320.70 307.30 293.90 280.50 267.10 253.70 240.30 226.90 421.20
1,660 1,680 369.90 356.50 343.10 329.70 316.30 302.90 289.50 276.10 262.70 249.30 235.90 430.20
1,680 1,700 378.90 365.50 352.10 338.70 325.30 311.90 298.50 285.10 271.70 258.30 244.90 439.20
1,700 1,720 387.90 374.50 361.10 347.70 334.30 320.90 307.50 294.10 280.70 267.30 253.90 448.20
1,720 1,740 396.90 383.50 370.10 356.70 343.30 329.90 316.50 303.10 289.70 276.30 262.90 457.20
1,740 1,760 405.90 392.50 379.10 365.70 352.30 338.90 325.50 312.10 298.70 285.30 271.90 466.20
1,760 1,780 414.90 401.50 388.10 374.70 361.30 347.90 324.50 321.10 307.70 294.30 280.90 476.70
1,780 1,800 423.90 410.50 397.10 383.70 370.30 356.90 343.50 330.10 316.70 303.30 289.90 486.70
1,800 1,820 432.90 419.50 406.10 392.70 379.30 365.90 352.50 339.10 325.70 312.30 298.90 496.70
1,820 1,840 441.90 428.50 415.10 401.70 388.30 374.90 361.50 348.10 334.70 321.30 307.90 506.70
1,840 1,860 450.90 437.50 424.10 410.70 397.30 383.90 370.50 357.10 343.70 330.30 316.90 516.70
1,860 1,880 459.90 446.50 433.10 419.70 406.30 392.90 379.50 366.10 352.70 339.30 325.90 526.70
1,880 1,900 469.70 456.30 442.90 429.50 416.10 402.70 389.30 375.90 362.50 349.10 335.70 536.70
1,900 1,920 479.70 466.30 452.90 439.50 426.10 412.70 399.30 385.90 372.50 359.10 345.70 546.70
1,920 1,940 489.70 476.30 462.90 449.50 436.10 422.70 409.30 395.90 382.50 369.10 355.70 556.70
1,940 1,960 499.70 486.30 472.90 459.50 446.10 432.70 419.30 405.90 392.50 379.10 365.70 566.70
1,960 1,980 509.70 496.30 482.90 469.50 456.10 442.70 429.30 415.90 402.50 389.10 375.70 576.70
ハ　旬額表（三）
(3)
その旬の給與の金額 甲　第三十八條第一項第一号の規定による税額 乙　第三十八條第一項第四号の規定による税額
扶養親族の数
０人 １人 ２人 ３人 ４人 ５人 ６人 ７人 ８人 ９人 10人
以上 未満 税額
圓 圓 圓 圓 圓 圓 圓 圓 圓 圓 圓 圓 圓 圓
1,980 2,000 519.70 506.30 492.90 479.50 466.10 452.70 439.30 425.90 412.50 399.10 385.70 586.70
2,000 2,020 529.70 516.30 502.90 489.50 476.10 462.70 449.30 435.90 422.50 409.10 395.70 596.70
2,020 2,040 539.70 526.30 512.90 499.50 486.10 472.70 459.30 445.90 432.50 419.10 405.70 606.70
2,040 2,060 549.70 536.30 522.90 509.50 496.10 482.70 469.30 455.90 442.50 429.10 415.70 616.70
2,060 2,080 559.70 546.30 532.90 519.50 506.10 492.70 479.30 465.90 452.50 439.10 425.70 626.70
2,080 2,100 569.70 556.30 542.90 529.50 516.10 502.70 489.30 475.90 462.50 449.10 435.70 636.70
2,100 2,120 579.70 566.30 552.90 539.50 526.10 512.70 499.30 485.90 472.50 459.10 445.70 646.70
2,120 2,140 589.70 576.30 562.90 549.50 536.10 522.70 509.30 495.90 482.50 469.10 455.70 656.70
2,140 2,160 599.70 586.30 572.90 559.50 546.10 532.70 519.30 505.90 492.50 479.10 465.70 666.70
2,160 2,180 609.70 596.30 582.90 569.50 556.10 542.70 529.30 515.90 502.50 489.10 475.70 676.70
2,180 2,200 619.70 606.30 592.90 579.50 566.10 552.70 539.30 525.90 512.50 499.10 485.70 686.70
2,200 2,220 629.70 616.30 602.90 589.50 576.10 562.70 549.30 535.90 522.50 509.10 495.70 696.70
2,220 2,240 639.70 626.30 612.90 599.50 586.10 572.70 559.30 545.90 532.50 519.10 505.70 706.70
2,240 2,260 649.70 636.30 622.90 609.50 596.10 582.70 569.30 555.90 542.50 529.10 515.70 716.70
2,260 2,280 659.70 646.30 632.90 619.50 606.10 592.70 579.30 565.90 552.50 539.10 525.70 726.70
2,280 2,300 669.70 656.30 642.90 629.50 616.10 602.70 589.30 575.90 562.50 549.10 535.70 736.70
2,300 2,320 679.70 666.30 652.90 639.50 626.10 612.70 599.30 585.90 572.50 559.10 545.70 746.90
2,320 2,340 689.70 676.30 662.90 649.50 636.10 622.70 609.30 595.90 582.50 569.10 555.70 758.30
2,340 2,360 699.70 686.30 672.90 659.50 646.10 632.70 619.30 605.90 592.50 579.10 565.70 769.70
2,360 2,380 709.70 696.30 682.90 669.50 656.10 642.70 629.30 615.90 602.50 589.10 575.70 781.10
2,380 2,400 719.70 706.30 692.90 679.50 666.10 652.70 639.30 625.90 612.50 599.10 585.70 792.50
2,400 2,420 729.70 716.30 702.90 689.50 676.10 662.70 649.30 635.90 622.50 609.10 595.70 803.90
2,420 2,440 739.70 726.30 712.90 699.50 686.10 672.70 659.30 645.90 632.50 619.10 605.70 815.30
2,440 2,460 750.40 737.00 723.60 710.20 696.80 683.40 670.00 656.60 643.20 629.80 616.40 826.70
2,460 2,480 761.80 748.40 735.00 721.60 708.20 694.80 681.40 668.00 654.60 641.20 627.80 838.10
2,480 2,500 773.20 759.80 746.40 733.00 719.60 706.20 692.80 679.40 666.00 652.60 639.20 849.50
2,500圓 784.60 771.20 757.80 744.40 731.00 717.60 704.20 690.80 677.40 664.00 650.60 860.90
2,500圓を超える金額 2,500圓の場合の税額に、給與の金額のうち2,500圓を超える金額の57％に相當する金額を加算した金額
扶養親族の数が10人を超える場合には、扶養親族の数が10人の場合の税額から、その10人を超える１人ごとに13圓40錢を控除した金額
(A) Amount of tax referred to in Art.38, Par.1, Item 1 (B) Amount of Tax referred to in Art.38, Par.1, item 4.
Number of Exemptions Amount of Allowance
0 1 2 3 4 5 6 7 8 9 10
At least less than Amount of Tax
\ \ \ \ \ \ \ \ \ \ \ \ \ \
1,980 2,000 519.70 506.30 492.90 479.50 466.10 452.70 439.30 425.90 412.50 399.10 385.70 586.70
2,000 2,020 529.70 516.30 502.90 489.50 476.10 462.70 449.30 435.90 422.50 409.10 395.70 596.70
2,020 2,040 539.70 526.30 512.90 499.50 486.10 472.70 459.30 445.90 432.50 419.10 405.70 606.70
2,040 2,060 549.70 536.30 522.90 509.50 496.10 482.70 469.30 455.90 442.50 429.10 415.70 616.70
2,060 2,080 559.70 546.30 532.90 519.50 506.10 492.70 479.30 465.90 452.50 439.10 425.70 626.70
2,080 2,100 569.70 556.30 542.90 529.50 516.10 502.70 489.30 475.90 462.50 449.10 435.70 636.70
2,100 2,120 579.70 566.30 552.90 539.50 526.10 512.70 499.30 485.90 472.50 459.10 445.70 646.70
2,120 2,140 589.70 576.30 562.90 549.50 536.10 522.70 509.30 495.90 482.50 469.10 455.70 656.70
2,140 2,160 599.70 586.30 572.90 559.50 546.10 532.70 519.30 505.90 492.50 479.10 465.70 666.70
2,160 2,180 609.70 596.30 582.90 569.50 556.10 542.10 529.30 515.90 502.50 489.10 475.70 676.70
2,180 2,200 619.70 606.30 592.90 579.50 566.10 552.70 539.30 525.90 512.50 499.10 485.70 686.70
2,200 2,220 629.70 616.30 602.90 589.50 576.10 562.70 549.30 535.90 522.50 509.10 495.70 696.70
2,220 2,240 639.70 626.30 612.90 599.50 586.10 572.70 559.30 545.90 532.50 519.10 505.70 706.70
2,240 2,260 649.70 636.30 622.90 609.50 596.10 582.70 569.30 555.90 542.50 529.10 515.70 716.70
2,260 2,280 659.70 646.30 632.90 619.50 606.10 592.70 579.30 565.90 552.50 539.10 525.70 726.70
2,280 2,300 669.70 656.30 642.90 629.50 616.10 602.70 589.30 575.90 562.50 549.10 535.70 736.70
2,300 2,320 679.70 666.30 652.90 639.90 626.10 612.70 599.30 585.90 572.50 559.10 545.70 746.90
2,320 2,340 689.70 676.30 662.90 649.50 636.10 622.70 609.30 595.90 582.50 569.10 555.70 758.30
2,340 2,360 699.70 686.30 672.90 659.50 646.10 632.70 619.30 605.90 592.50 579.10 565.70 769.70
2,360 2,380 709.70 696.30 682.90 669.50 656.10 642.70 629.30 615.90 602.50 589.10 575.70 781.10
2,380 2,400 719.70 706.30 692.90 679.50 666.10 652.70 639.30 625.90 612.50 599.10 585.70 792.50
2,400 2,420 729.70 716.30 702.90 689.50 676.10 662.70 649.30 635.90 622.50 609.10 595.70 803.90
2,420 2,440 739.70 726.30 712.90 699.50 686.10 672.70 659.30 645.90 632.50 619.10 605.70 815.30
2,440 2,460 750.40 737.00 723.60 710.20 696.80 683.40 670.00 656.60 643.20 629.80 616.40 826.70
2,460 2,480 761.80 748.40 735.00 721.60 708.20 694.80 681.40 668.00 654.00 641.20 627.80 838.10
2,480 2,500 773.20 759.80 746.40 733.00 719.60 706.20 692.80 679.40 666.00 652.60 639.20 849.50
\\2,500 784.60 771.20 757.80 744.40 731.00 717.60 704.20 690.80 677.40 664.00 650.00 860.90
Over\2,500, 57% of the excess over\2,500 plus the amount of tax indicated under\2,500.
In case the number of dependents exceeds\10.13 will be deducted for each over 10, from the tax indicated under 10.
まず給與の金額に應じて給與の金額欄に該當する行を求め、その行と扶養親族の数に應じて求めた該當欄との交るところに記載されている金額が、その求める税額である。
-First find the line which corresponds to the amount of your allowance and you can get your figure at the cross of the above and numbers of your dependents.
別表第二　第三十八條第一項第一号及び第四号の規定による所得税源泉徴收額表
Annexed Table II (D) Withholding Table In Accordance with Provisions of Art.38, Par.1, Items 1 and 4-(Weekly Basis).
ニ　給與所得　週額表（一）
(1)
その週の給與の金額 甲　第三十八條第一項第一号の規定による税額 乙　第三十八條第一項第四号の規定による税額
扶養親族の数
０人 １人 ２人 ３人 ４人 ５人 ６人 ７人 ８人 ９人 10人
以上 未満 税額
給與の金額の15%に相當する金額
圓 圓 圓 圓 圓 圓 圓 圓 圓 圓 圓 圓 圓 圓
130圓未満 0 0 0 0 0 0 0 0 0 0 0
130 140 0.70 0 0 0 0 0 0 0 0 0 0 19.50
140 150 2.20 0 0 0 0 0 0 0 0 0 0 21.00
150 160 3.70 0 0 0 0 0 0 0 0 0 0 22.50
160 170 5.20 0 0 0 0 0 0 0 0 0 0 24.00
170 180 6.70 0 0 0 0 0 0 0 0 0 0 25.50
180 190 8.20 0 0 0 0 0 0 0 0 0 0 27.00
190 200 9.70 0 0 0 0 0 0 0 0 0 0 28.50
200 210 11.20 1.40 0 0 0 0 0 0 0 0 0 30.00
210 220 12.70 2.90 0 0 0 0 0 0 0 0 0 31.50
220 230 14.20 4.40 0 0 0 0 0 0 0 0 0 33.00
230 240 15.70 5.90 0 0 0 0 0 0 0 0 0 34.50
240 250 17.20 7.40 0 0 0 0 0 0 0 0 0 36.00
250 260 18.70 8.90 0 0 0 0 0 0 0 0 0 37.50
260 270 20.20 10.40 0.60 0 0 0 0 0 0 0 0 38.80
270 280 21.70 11.90 2.10 0 0 0 0 0 0 0 0 40.60
280 290 23.20 13.40 3.60 0 0 0 0 0 0 0 0 42.50
290 300 24.70 14.90 5.10 0 0 0 0 0 0 0 0 44.40
300 310 26.20 16.40 6.60 0 0 0 0 0 0 0 0 46.30
310 320 27.70 17.90 8.10 0 0 0 0 0 0 0 0 48.10
320 330 29.20 19.40 9.60 0 0 0 0 0 0 0 0 50.00
330 340 30.70 20.90 11.10 1.30 0 0 0 0 0 0 0 51.90
340 350 32.20 22.40 12.60 2.80 0 0 0 0 0 0 0 53.80
350 360 33.70 23.90 14.10 4.30 0 0 0 0 0 0 0 55.60
360 370 35.20 25.40 15.60 5.80 0 0 0 0 0 0 0 57.50
370 380 36.70 26.90 17.10 7.30 0 0 0 0 0 0 0 59.40
380 390 38.20 28.40 18.60 8.80 0 0 0 0 0 0 0 61.30
390 400 39.60 29.80 20.00 10.20 0.40 0 0 0 0 0 0 63.10
400 410 41.50 31.70 21.90 12.10 2.30 0 0 0 0 0 0 65.40
410 420 43.40 33.60 23.80 14.00 4.20 0 0 0 0 0 0 67.60
420 430 45.30 35.50 25.70 15.90 6.10 0 0 0 0 0 0 69.90
430 440 47.10 37.30 27.50 17.70 7.90 0 0 0 0 0 0 72.10
440 450 49.00 39.20 29.40 19.60 9.80 0 0 0 0 0 0 74.40
450 460 50.90 41.10 31.30 21.50 11.70 1.90 0 0 0 0 0 76.60
460 470 52.80 43.00 33.20 23.40 13.60 3.80 0 0 0 0 0 78.90
470 480 54.60 44.80 35.00 25.20 15.40 5.60 0 0 0 0 0 81.10
480 490 56.50 46.70 36.90 27.10 17.30 7.50 0 0 0 0 0 83.40
490 500 58.40 48.60 38.80 29.00 19.20 9.40 0 0 0 0 0 85.60
500 510 60.30 50.50 40.70 30.90 21.10 11.30 1.50 0 0 0 0 87.90
510 520 62.10 52.30 42.50 32.70 22.90 13.10 3.30 0 0 0 0 90.10
520 530 64.20 54.40 44.60 34.80 25.00 15.20 5.40 0 0 0 0 92.60
530 540 66.40 56.60 46.80 37.00 27.20 17.40 7.60 0 0 0 0 95.20
540 550 68.70 58.90 49.10 39.30 29.50 19.70 9.90 0.10 0 0 0 97.90
550 560 70.90 61.10 51.30 41.50 31.70 21.90 12.10 2.30 0 0 0 100.50
560 570 73.20 63.40 53.60 43.80 34.00 24.20 14.40 4.60 0 0 0 103.10
570 580 75.40 65.60 55.80 46.00 36.20 26.40 16.60 6.80 0 0 0 105.70
(A) Amount of tax referred to in Art.38, Par.1, Item 1 (B) Amount of Tax referred to in Art.38, Par.1, item 4.15% of wages.
Number of Exemptions Amount of Allowance
0 1 2 3 4 5 6 7 8 9 10
At least less than Amount of Tax
\ \ \ \ \ \ \ \ \ \ \ \ \ \
130 0 0 0 0 0 0 0 0 0 0 0
130 140 0.70 0 0 0 0 0 0 0 0 0 0 19.50
140 150 2.20 0 0 0 0 0 0 0 0 0 0 21.00
150 160 3.70 0 0 0 0 0 0 0 0 0 0 22.50
160 170 5.20 0 0 0 0 0 0 0 0 0 0 24.00
170 180 6.70 0 0 0 0 0 0 0 0 0 0 25.50
180 190 8.20 0 0 0 0 0 0 0 0 0 0 27.00
190 200 9.70 0 0 0 0 0 0 0 0 0 0 28.50
200 210 11.20 1.40 0 0 0 0 0 0 0 0 0 30.00
210 220 12.70 2.90 0 0 0 0 0 0 0 0 0 31.50
220 230 14.20 4.40 0 0 0 0 0 0 0 0 0 33.00
230 240 15.70 5.90 0 0 0 0 0 0 0 0 0 34.50
240 250 17.20 7.40 0 0 0 0 0 0 0 0 0 36.00
250 260 18.70 8.90 0 0 0 0 0 0 0 0 0 37.50
260 270 20.20 10.40 .60 0 0 0 0 0 0 0 0 38.80
270 280 21.70 11.90 2.10 0 0 0 0 0 0 0 0 40.60
280 290 23.20 13.40 3.60 0 0 0 0 0 0 0 0 42.50
290 300 24.70 14.90 5.10 0 0 0 0 0 0 0 0 44.40
300 310 26.20 16.40 6.60 0 0 0 0 0 0 0 0 46.30
310 320 27.70 17.90 8.10 0 0 0 0 0 0 0 0 48.10
320 330 29.20 19.40 9.60 0 0 0 0 0 0 0 0 50.00
330 340 30.70 20.90 11.10 1.30 0 0 0 0 0 0 0 51.90
340 350 32.20 22.40 12.60 2.80 0 0 0 0 0 0 0 53.80
350 360 33.70 23.90 14.10 4.30 0 0 0 0 0 0 0 55.60
360 370 35.20 25.40 15.60 5.80 0 0 0 0 0 0 0 57.50
370 380 36.70 26.90 17.10 7.30 0 0 0 0 0 0 59.40 380
390 38.20 28.40 18.60 8.80 0 0 0 0 0 0 0 0 61.30
390 400 39.60 29.80 20.00 10.20 .40 0 0 0 0 0 0 63.10
400 410 41.50 31.70 21.90 12.10 2.30 0 0 0 0 0 0 65.40
410 420 43.40 33.60 23.80 14.00 4.20 0 0 0 0 0 0 67.60
420 430 45.30 35.50 25.70 15.90 6.10 0 0 0 0 0 0 69.90
430 440 47.10 37.30 27.50 17.70 7.30 0 0 0 0 0 0 72.10
440 450 49.00 39.20 29.40 19.60 9.80 0 0 0 0 0 0 74.40
450 460 50.90 41.10 31.30 21.50 11.70 1.90 0 0 0 0 0 76.60
460 470 52.80 43.00 33.20 23.40 13.60 3.80 0 0 0 0 0 78.90
470 480 54.60 44.80 35.00 25.20 15.40 5.60 0 0 0 0 0 81.10
480 490 56.50 46.70 36.90 27.10 17.30 7.50 0 0 0 0 0 83.40
490 500 58.40 48.60 38.80 29.00 19.20 9.40 0 0 0 0 0 85.60
500 510 60.30 50.50 40.70 30.90 21.10 11.30 1.50 0 0 0 0 87.90
510 520 62.10 52.30 42.50 32.70 22.90 13.10 3.30 0 0 0 0 90.10
520 530 64.20 54.40 44.60 34.80 25.00 15.20 5.40 0 0 0 0 92.60
530 540 66.40 56.60 46.80 37.00 27.20 17.40 7.60 0 0 0 0 95.20
540 550 68.70 58.90 49.10 39.30 29.50 19.70 9.90 .10 0 0 0 97.90
550 560 70.90 61.10 51.30 41.50. 31.70 21.90 12.10 2.30 0 0 0 100.50
560 570 73.20 63.40 53.60 43.80 34.00 24.20 14.40 4.60 0 0 0 103.10
570 580 75.40 65.60 55.80 46.00 36.20 26.40 16.60 6.80 0 0 0 105.70
ニ　週額表（二）
(2)
その週の給與の金額 甲　第三十八條第一項第一号の規定による税額 乙　第三十八條第一項第四号の規定による税額
扶養親族の数
０人 １人 ２人 ３人 ４人 ５人 ６人 ７人 ８人 ９人 10人
以上 未満 税額
圓 圓 圓 圓 圓 圓 圓 圓 圓 圓 圓 圓 圓 圓
580 590 77.70 67.90 58.10 48.30 38.50 28.70 18.90 9.10 0 0 0 108.40
590 600 79.90 70.10 60.30 50.50 40.70 30.90 21.10 11.30 1.50 0 0 111.00
600 610 82.20 72.40 62.60 52.80 43.00 33.20 23.40 13.60 3.80 0 0 113.60
610 620 84.40 74.60 64.80 55.00 45.20 35.40 25.60 15.80 6.00 0 0 116.20
620 630 86.70 76.90 67.10 57.30 47.50 37.70 27.90 18.10 8.30 0 0 118.90
630 640 88.90 79.10 69.30 59.50 49.70 39.90 30.10 20.30 10.50 0.70 0 121.50
640 650 91.20 81.40 71.60 61.80 52.00 42.20 32.40 22.60 12.80 3.00 0 124.10
650 660 93.80 84.00 74.20 64.40 54.60 44.80 35.00 25.20 15.40 5.60 0 126.70
660 670 96.50 86.70 76.90 67.10 57.30 47.50 37.70 27.90 18.10 8.30 0 129.40
670 680 99.10 89.30 79.50 69.70 59.90 50.10 40.30 30.50 20.70 10.90 1.10 132.00
680 690 101.70 91.90 82.10 72.30 62.50 52.70 42.90 33.10 23.30 13.50 3.70 134.60
690 700 104.30 94.50 84.70 74.90 65.10 55.30 45.50 35.70 25.90 16.10 6.30 137.20
700 710 107.00 97.20 87.40 77.60 67.80 58.00 48.20 38.40 28.60 18.80 9.00 139.90
710 720 109.60 99.80 90.00 80.20 70.40 60.60 50.80 41.00 31.20 21.40 11.60 142.50
720 730 112.20 102.40 92.60 82.80 73.00 63.20 53.40 43.60 33.80 24.00 14.20 145.10
730 740 114.80 105.00 95.20 85.40 75.60 65.80 56.00 46.20 36.40 26.60 16.80 147.70
740 750 117.50 107.70 97.90 88.10 78.30 68.50 58.70 48.90 39.10 29.30 19.50 150.40
750 760 120.10 110.30 100.50 90.70 80.90 71.10 61.30 51.50 41.70 31.90 22.10 153.00
760 770 122.70 112.90 103.10 93.30 83.50 73.70 63.90 54.10 44.30 34.50 24.70 155.60
770 780 125.30 115.50 105.70 95.90 86.10 76.30 66.50 56.70 46.90 37.10 27.30 158.20
780 790 128.00 118.20 108.40 98.60 88.80 79.00 69.20 59.40 49.60 39.80 30.00 160.70
790 800 130.60 120.80 111.00 101.20 91.40 81.60 71.80 62.00 52.20 42.40 32.60 163.70
800 810 133.20 123.40 113.60 103.80 94.00 84.20 74.40 64.60 54.80 45.00 35.20 166.70
810 820 135.80 126.00 116.20 106.40 96.60 86.80 77.00 67.20 57.40 47.60 37.80 169.70
820 830 138.50 128.70 118.90 109.10 99.30 89.50 79.70 69.90 60.10 50.30 40.50 172.70
830 840 141.10 131.30 121.50 111.70 101.90 92.10 82.30 72.50 62.70 52.90 43.10 175.70
840 850 143.70 133.90 124.10 114.30 104.50 94.70 84.90 75.10 65.30 55.50 45.70 178.70
850 860 146.30 136.50 126.70 116.90 107.10 97.30 87.50 77.70 67.90 58.10 48.30 181.70
860 870 149.00 139.20 129.40 119.60 109.80 100.00 90.20 80.40 70.60 60.80 51.00 184.70
870 880 151.60 141.80 132.00 122.20 112.40 102.60 92.80 83.00 73.20 63.40 53.60 187.70
880 890 154.20 144.40 134.60 124.80 115.00 105.20 95.40 85.60 75.80 66.00 56.20 190.70
890 900 156.80 147.00 137.20 127.40 117.60 107.80 98.00 88.20 78.40 68.60 58.80 193.70
900 910 159.50 149.70 139.90 130.10 120.30 110.50 100.70 90.90 81.10 71.30 61.50 196.70
910 920 162.10 152.30 142.50 132.70 122.90 113.10 103.30 93.50 83.70 73.90 64.10 199.70
920 930 165.10 155.30 145.50 135.70 125.90 116.10 106.30 96.50 86.70 76.90 67.10 202.70
930 940 168.10 158.30 148.50 138.70 128.90 119.10 109.30 99.50 89.70 79.90 70.10 205.70
940 950 171.10 161.30 151.50 141.70 131.90 122.10 112.30 102.50 92.70 82.90 73.10 208.70
950 960 174.10 164.30 154.50 144.70 134.90 125.10 115.30 105.50 95.70 85.90 76.10 211.70
960 970 177.10 167.30 157.50 147.70 137.90 128.10 118.30 108.50 98.70 88.90 79.10 214.70
970 980 180.10 170.30 160.50 150.70 140.90 131.10 121.30 111.50 101.70 91.90 82.10 217.70
980 990 183.90 174.10 164.30 154.50 144.70 134.90 125.10 115.30 105.50 95.70 85.90 221.50
990 1,000 187.90 178.10 168.30 158.50 148.70 138.90 129.10 119.30 109.50 99.70 89.90 225.50
1,000 1,010 191.90 182.10 172.30 162.50 152.70 142.90 133.10 123.30 113.50 103.70 93.90 229.50
1,010 1,020 195.90 186.10 176.30 166.50 156.70 146.90 137.10 127.30 117.50 107.70 97.90 233.50
1,020 1,030 199.90 190.10 180.30 170.50 160.70 150.90 141.10 131.30 121.50 111.70 101.90 237.50
(A) Amount of tax referred to in Art.38, Par.1, Item 1 (B) Amount of Tax referred to in Art.38, Par.1, item 4.
Number of Exemptions Amount of Allowance
0 1 2 3 4 5 6 7 8 9 10
At least less than Amount of Tax
\ \ \ \ \ \ \ \ \ \ \ \ \ \
580 590 77.70 67.90 58.10 48.30 38.50 28.70 18.90 9.10 0 0 0 108.40
590 600 79.90 70.10 60.30 50.50 40.70 30.90 21.10 11.30 1.50 0 0 111.00
600 610 82.20 72.40 62.60 52.80 43.00 33.20 23.40 13.60 3.80 0 0 113.60
610 620 84.40 74.60 64.80 55.00 45.20 35.40 25.60 15.80 6.00 0 0 116.20
620 630 86.70 76.90 67.10 57.30 47.50 37.70 27.90 18.10 8.30 0 0 118.90
630 640 88.90 79.10 69.30 59.50 49.70 39.90 30.10 20.30 10.50 .70 0 121.50
640 650 91.20 81.40 71.60 61.80 52.00 42.20 32.40 22.60 12.80 3,00 0 124.10
650 660 93.80 84.00 74.20 64.40 54.60 44.80 35.00 25.20 15.40 5.60 0 126.70
660 670 96.50 80.70 76.90 67.10 57.30 47.50 37.70 27.90 18.10 8.30 0 129.40
670 680 99.10 89.30 79.50 69.70 59.90 50.10 40.30 30.50 20.70 10.90 1.10 132.00
680 690 101.70 91.90 82.10 72.30 62.50 52.70 42.90 33.10 23.30 13.50 3.70 134.60
690 700 104.30 94.50 84.70 74.90 65.10 55.30 45.50 35.70 25.90 16.10 6.30 137.20
700 710 107.00 97.20 87.40 77.60 67.80 58.00 48.20 38.40 28.60 18.80 9.00 139.90
710 720 109.60 99.80 90.00 80.20 70.40 60.60 50.80 41.00 31.20 21.40 11.60 142.50
720 730 112.20 102.40 92.60 82.80 73.00 63.20 53.40 43.60 33.80 24.00 14.20 145.10
730 740 114.80 105.00 95.20 85.40 75.60 65.80 56.00 46.20 36.40 26.60 16.80 147.70
740 750 117.50 107.70 97.90 88.10 78.30 68.50 58.70 48.90 39.10 29.30 19.50 150.40
750 760 120.10 110.30 100.50 90.70 80.90 71.10 61.30 51.50 41.70 31.90 22.10 153.00
760 770 122.70 112.90 103.10 93.30 83.50 73.70 63.90 54.10 44.30 34.50 24.70 155.60
770 780 125.30 115.50 105.70 95.90 86.10 76.30 66.50 56.70 46.90 37.10 27.30 158.20
780 790 128.00 118.20 108.40 98.60 88.80 79.00 69.20 59.40 49.60 39.80 30.00 160.70
790 800 130.60 120.80 111.00 101.20 91.40 81.60 71.80 62.00 52.20 42.40 32.60 163.70
800 810 133.20 123.40 113.60 103.80 94.00 84.20 74.40 64.60 54.80 45.00 35.20 166.70
810 820 135.80 126.00 116.20 106.40 96.60 86.80 77.00 67.20 57.40 47.60 37.80 169.70
820 830 138.50 128.70 118.90 109.10 99.30 89,50 79.70 69.90 60.10 50.30 40.50 172.70
830 840 141.10 131.30 121.50 111.70 101.90 92.10 82.30 72.50 62.70 52.90 43.10 175.70
840 850 143.70 133.90 124.10 114.30 104.50 94.70 84.90 75.10 65.30 55.50 45.70 178.70
850 860 146.30 136.50 126.70 116.90 107.10 97.30 87.50 77.70 67.90 58.10 48.30 181.70
860 870 149.00 139.20 129.40 119.60 109.80 100.00 90.20 80.40 70.60 60.80 51.00 184.70
870 880 151.60 141.80 132.00 122.20 112.40 102.60 92.80 83.00 73.20 63.40 53.60 187.70
880 890 154.20 144.40 134.60 124.80 115.00 105.20 95.40 85.60 75.80 66.00 56.20 190.70
890 900 156.80 147.00 137.20 127.40 117.60 107.80 98.00 88.20 78.40 68.60 58.80 193.70
900 910 159.50 149.70 139.90 130.10 120.30 110.50 100.70 90.90 81.10 71.30 61.50 196.70
910 920 162.10 152.30 142.50 132.70 122.90 113.10 103.30 93.50 83.70 73.90 64.10 199.70
920 930 165.10 155.30 145.50 135.70 125.90 116.10 106.30 96.50 86.70 76.90 67.10 202.70
930 940 168.10 158.30 148.50 138.70 128.90 119.10 109.30 99.50 89.70 79.90 70.10 205.70
940 950 171.10 161.30 151.50 141.70 131.90 122.10 112.30 102.50 92.70 82.90 73.10 208.70
950 960 174.10 164.30 154.50 144.70 134.90 125.10 115.30 105.50 95.70 85.90 76.10 211.70
960 970 177.10 167.30 157.50 147.70 137.90 128.10 118.30 108.50 98.70 88.90 79.10 214.70
970 980 180.10 170.30 160.50 150.70 140.90 131.10 121.30 111.50 101.70 91.90 82.10 217.70
980 990 183.90 174.10 164.30 154.50 144,70 134.90 125.10 115.30 105.50 95.70 85.90 221.50
990 1,000 187.90 178.10 168.30 158.50 148.70 138.90 129.10 119.30 109.50 99.70 89.90 225.50
1,000 1,010 191.90 182.10 172.30 162.50 152.70 142.90 133.10 123.30 113.50 103.70 93.90 229.50
1,010 1,020 195.90 186.10 176.30 166.50 156.70 146.90 137.10 127.30 117.50 107.70 97.90 233.50
1,020 1,030 199.90 190.10 180.30 170.50 160.70 150.90 141.10 131.30 121.50 111.70 101.90 237.50
ニ　週額表（三）
(3)
その週の給與の金額 甲　第三十八條第一項第一号の規定による税額 乙　第三十八條第一項第四号の規定による税額
扶養親族の数
０人 １人 ２人 ３人 ４人 ５人 ６人 ７人 ８人 ９人 10人
以上 未満 税額
圓 圓 圓 圓 圓 圓 圓 圓 圓 圓 圓 圓 圓 圓
1,030 1,040 203.90 194.10 184.30 174.50 164.70 154.90 145.10 135.30 125.50 115.70 105.90 242.00
1,040 1,050 207.90 198.10 188.30 178.50 168.70 158.90 149.10 139.30 129.50 119.70 109.90 246.50
1,050 1,060 211.90 202.10 192.30 182.50 172.70 162.90 153.10 143.30 133.50 123.70 113.90 251.00
1,060 1,070 215.90 206.10 196.30 186.50 176.70 166.90 157.10 147.30 137.50 127.70 117.90 255.50
1,070 1,080 219.90 210.10 200.30 190.50 180.70 170.90 161.10 151.30 141.50 131.70 121.90 260.00
1,080 1,090 223.90 214.10 204.30 194.50 184.70 174.90 165.10 155.30 145.50 135.70 125.90 264.50
1,090 1,100 227.90 218.10 208.30 198.50 188.70 178.90 169.10 159.30 149.50 139.70 129.90 269.00
1,100 1,110 231.90 222.10 212.30 202.50 192.70 182.90 173.10 163.30 153.50 143.70 133.90 273.50
1,110 1,120 235.90 226.10 216.30 206.50 196.70 186.90 177.10 167.30 157.50 147.70 137.90 278.00
1,120 1,130 240.20 230.40 220.60 210.80 201.00 191.20 181.40 171.60 161.80 152.00 142.20 282.50
1,130 1,140 244.70 234.90 225.10 215.30 205.50 195.70 185.90 176.10 166.30 156.50 146.70 287.00
1,140 1,150 249.20 239.40 229.60 219.80 210.00 200.20 190.40 180.60 170.80 161.00 151.20 291.50
1,150 1,160 253.70 243.90 234.10 224.30 214.50 204.70 194.90 185.10 175.30 165.50 155.70 296.00
1,160 1,170 258.20 248.40 238.60 228.80 219.00 209.20 199.40 189.60 179.80 170.00 160.20 300.50
1,170 1,180 262.70 252.90 243.10 233.30 223.50 213.70 203.90 194.10 184.30 174.50 164.70 305.00
1,180 1,190 267.20 257.40 247.60 237.80 228.00 218.20 208.40 198.60 188.80 179.00 169.20 309.50
1,190 1,200 271.70 261.90 252.10 242.30 232.50 222.70 212.90 203.10 193.30 183.50 173.70 314.00
1,200 1,210 276.20 266.40 256.60 246.80 237.00 227.20 217.40 207.60 197.80 188.00 178.20 318.50
1,210 1,220 280.70 270.90 261.10 251.30 241.50 231.70 221.90 212.10 202.30 192.50 182.70 323.00
1,220 1,230 285.20 275.40 265.60 255.80 246.00 236.20 226.40 216.60 206.80 197.00 187.20 327.50
1,230 1,240 289.70 279.90 270.10 260.30 250.50 240.70 230.90 221.10 211.30 201.50 191.70 332.50
1,240 1,250 294.20 284.40 274.60 264.80 255.00 245.20 235.40 225.60 215.80 206.00 196.20 337.50
1,250 1,260 298.70 288.90 279.10 269.30 259.50 249.70 239.90 230.10 220.30 210.50 200.70 342.50
1,260 1,270 303.20 293.40 283.60 273.80 264.00 254.20 244.40 234.60 224.80 215.00 205.20 347.50
1,270 1,280 307.70 297.90 288.10 278.30 268.50 258.70 248.90 239.10 229.30 219.50 209.70 352.50
1,280 1,290 312.20 302.40 293.60 282.80 273.00 263.20 253.40 243.60 233.80 224.00 214.20 357.50
1,290 1,300 316.70 306.90 297.10 287.30 277.50 267.70 257.90 248.10 238.30 228.50 218.70 362.50
1,300 1,310 321.20 311.40 301.60 291.80 282.00 272.20 262.40 252.60 242.80 233.00 223.20 367.50
1,310 1,320 325.50 315.70 305.90 296.10 286.30 276.50 266.70 256.90 247.10 237.30 227.50 372.50
1,320 1,330 330.50 320.70 310.90 301.10 291.30 281.50 271.70 261.90 252.10 242.30 232.50 377.50
1,330 1,340 335.50 325.70 315.90 306.10 296.30 286.50 276.70 266.90 257.10 247.30 237.50 382.50
1,340 1,350 340.50 330.70 320.90 311.10 301.30 291.50 281.70 271.90 262.10 252.30 242.50 387.50
1,350 1,360 345.50 335.70 325.90 316.10 306.30 296.50 286.70 276.90 267.10 257.30 247.50 392.50
1,360 1,370 350.50 340.70 330.90 321.10 311.30 301.50 291.70 281.90 272.10 262.30 252.50 397.50
1,370 1,380 355.50 345.70 335.90 326.10 316.30 306.50 296.70 286.90 277.10 267.30 257.50 402.50
1,380 1,390 360.50 350.70 340.90 331.10 321.30 311.50 301.70 291.90 282.10 272.30 262.50 407.50
1,390 1,400 365.50 355.70 345.90 336.10 326.30 316.50 306.70 296.90 287.10 277.30 267.50 412.50
1,400 1,410 370.50 360.70 350.90 341.10 331.30 321.50 311.70 301.90 292.10 282.30 272.50 417.50
1,410 1,420 375.50 365.70 355.90 346.10 336.30 326.50 316.70 306.90 297.10 287.30 277.50 422.50
1,420 1,430 380.50 370.70 360.90 351.10 341.30 331.50 321.70 311.90 302.10 292.30 282.50 427.50
1,430 1,440 385.50 375.70 365.90 356.10 346.30 336.50 326.70 316.90 307.10 297.30 287.50 432.50
1,440 1,450 390.50 380.70 370.90 361.10 351.30 341.50 331.70 321.90 312.10 302.30 292.50 437.50
1,450 1,460 395.50 385.70 375.90 366.10 356.30 346.50 336.70 326.90 317.10 307.30 297.50 442.50
1,460 1,470 400.50 390.70 380.90 371.10 361.30 351.50 341.70 331.90 322.10 312.30 302.50 447.50
1,470 1,480 405.50 395.70 385.90 376.10 366.30 356.50 346.70 336.90 327.10 317.30 307.50 452.50
(A) Amount of tax referred to in Art.38, Par.1, Item 1 (B) Amount of Tax referred to in Art.38, Par.1, item 4.
Number of Exemptions Amount of Allowance
0 1 2 3 4 5 6 7 8 9 10
At least less than Amount of Tax
\ \ \ \ \ \ \ \ \ \ \ \ \ \
1,030 1,040 203.90 194.10 184.30 174.50 164.70 154.90 145.10 135.30 125.50 11.570 105.90 242.00
1,040 1,050 207.90 198.10 188.30 178.50 168.70 158.90 149.10 139.30 129.50 119.70 109.90 246.50
1,050 1,060 211.90 202.10 192.30 182.50 172.70 162.90 153.10 143.30 133.50 123.70 113.90 251.00
1,060 1,070 215.90 206.10 196.30 186.50 176.70 166.90 157.10 147.30 137.50 127.70 117.90 255.50
1,070 1,080 219.90 210.10 200.30 190.50 180.70 170.90 161.10 151.30 141.50 131.70 121.90 260.00
1,080 1,090 223.90 214.10 204.30 194.50 184.70 174.90 165.10 155.30 145.50 135.70 125.90 264.50
1,090 1,100 227.90 218.10 208.30 198.50 188.70 178.90 169.10 159.30 149.50 139.70 129.90 269.00
1,100 1,110 231.90 222.10 212.30 202.50 102.70 182.90 173.10 163.30 153.50 143.70 133.90 273.50
1,110 1,120 235.90 226.10 216.30 206.50 196.70 186.90 177.10 167.30 157.50 147.70 137.90 278.00
1,120 1,130 240.20 230.40 220.60 210.80 201.00 191.20 181.40 171.60 161.80 152.00 142.20 282.50
1,130 1,140 244.70 234.90 225.10 215.30 205.50 195.70 185.90 176.10 166.30 156.50 146.70 287.00
1,140 1,150 249.20 239.40 229.60 219.80 210.00 200.20 190.40 180.60 170.80 161.00 151.20 291.50
1,150 1,160 253.70 243.90 234.10 224.30 214.50 204.70 194.90 185.10 175.30 165.50 155.70 296.00
1,160 1,170 258.20 248.40 238.60 228.80 219.00 209.20 199.40 189.60 179.80 170.00 160.20 300.50
1,170 1,180 262.70 252.90 243.10 233.30 223.50 213.70 203.90 194.10 184.30 174.50 164.70 305.00
1,180 1,190 267.20 257.40 247.60 237.80 228.00 218.20 208.40 198.60 188.80 179.00 169.20 309.50
1,190 1,200 271.70 261.90 252.10 242.30 232.50 222.70 212.90 203.10 193.30 183.50 173.70 314.00
1,200 1,210 276.20 266.40 256.60 246.80 237.00 227.20 217.40 207.60 197.80 188.00 178.20 318.50
1,210 1,220 280.70 270.90 261.10 251.30 241.50 231.70 221.90 212.10 202.30 192.50 182.70 323.00
1,220 1,230 285.20 275.40 265.60 255.80 246.00 236.20 226.40 216.60 206.80 197.00 187.20 327.50
1,230 1,240 289.70 279.90 270.10 260.30 250.50 240.70 230.90 221.10 211.30 201.50 191.70 332.50
1,240 1,250 294.20 284.40 274.60 264.80 255.00 245.20 235.40 225.60 215.80 206.00 196.20 337.50
1,250 1,260 298.70 288.90 279.10 269.30 259.50 249.70 239.90 230.10 220.30 210.50 200.70 342.50
1,260 1,270 303.20 293.40 283.60 273.80 264.00 254.20 244.40 234.60 224.80 215.00 205.20 347.50
1,270 1,280 307.70 297.90 288.10 278.30 268.50 258.70 248.90 239.10 229.30 219.50 209.70 352.50
1,330 1,340 335.50 325.70 315.90 306.10 296.30 286.50 276.70 266.90 257.10 247.30 237.50 382.50
1,240 1,350 340.50 330.70 320.90 311.10 301.50 291.50 281.70 271.90 262.10 252.30 242.50 387.50
1,350 1,360 345.50 335.70 325.90 316.10 306.30 296.50 286.70 276.90 267.10 257.30 247.50 392.50
1,360 1,370 350.50 340.70 330.90 321.10 311.30 301.50 291.70 281.90 272.10 262.30 252.50 397.50
1,320 1,330 330.50 320.70 310.90 301.10 291.30 281.50 271.70 261.90 252.10 242.30 232.50 377.50
1,330 1,340 335.50 325.70 315.90 306.10 296.30 286.50 276.70 266.90 257.10 247.30 237.50 382.50
1,340 1,350 340.50 330.70 320.90 311.10 301.30 291.50 281.70 271.90 262.10 252.30 242.50 387.50
1,350 1,360 345.50 335.70 325.90 316.10 306.30 296.50 286.70 276.90 267.10 257.30 247.50 392.50
1,360 1,370 350.50 340.70 330.90 321.10 311.30 301.50 291.70 281.90 272.10 262.30 252.50 397.50
1,370 1,380 355.50 345.70 335.90 326.10 316.30 306.50 296.70 286.90 277.10 267.30 257.50 402.50
1,380 1,390 360.50 350.70 340.90 331.10 321.30 311.50 301.70 291.90 282.10 272.30 262.50 407.50
1,390 1,400 365.50 355.70 345.90 336.10 326.30 316.50 306.70 296.90 287.10 277.30 267.50 412.50
1,400 1,410 370.50 360.70 350.90 341.10 331.30 321.50 311.70 301.90 292.10 282.30 272.50 417.50
1,410 1,420 375.50 365.70 355.90 346.10 336.30 326.50 316.70 306.90 297.10 287.30 277.50 422.50
1,420 1,430 380.50 370.70 360.90 351.10 341.30 331.50 321.70 311.90 302.10 292.30 282.50 427.50
1,430 1,440 385.50 375.70 365.90 356.10 346.30 336.50 326.70 316.90 307.10 297.30 287.50 432.50
1,440 1,450 390.50 380.70 370.90 361.10 351.30 341.50 331.70 321.90 312.10 302.30 292.50 437.50
1,450 1,460 395.50 385.70 375.90 366.10 356.30 346.50 336.70 326.90 317.10 307.30 297.50 442.50
1,460 1,470 400.50 390.70 380.90 371.10 361.30 351.50 341.70 331.90 322.10 312.30 302.50 447.50
1,470 1,480 405.50 395.70 385.90 376.10 366.30 356.50 346.70 336.90 327.10 317.30 307.50 452.50
ニ　週額表（四）
(4)
その週の給與の金額 甲　第三十八條第一項第一号の規定による税額 乙　第三十八條第一項第四号の規定による税額
扶養親族の数
０人 １人 ２人 ３人 ４人 ５人 ６人 ７人 ８人 ９人 10人
以上 未満 税額
圓 圓 圓 圓 圓 圓 圓 圓 圓 圓 圓 圓 圓 圓
1,480 1,490 410.50 400.70 390.90 381.10 371.30 361.50 351.70 341.90 332.10 322.30 312.50 457.50
1,490 1,500 415.50 405.70 395.90 386.10 376.30 366.50 356.70 346.90 337.10 327.30 317.50 462.50
1,500 1,510 420.50 410.70 400.90 391.10 381.30 371.50 361.70 351.90 342.10 332.30 322.50 467.50
1,510 1,520 425.50 415.70 405.90 396.10 386.30 376.50 366.70 356.90 347.10 337.30 327.50 472.50
1,520 1,530 430.50 420.70 410.90 401.10 391.30 381.50 371.70 361.90 352.10 342.30 332.50 477.50
1,530 1,540 435.50 425.70 415.90 406.10 396.30 386.50 376.70 366.90 357.10 347.30 337.50 482.50
1,540 1,550 440.50 430.70 420.90 411.10 401.30 391.50 381.70 371.90 362.10 352.30 342.50 487.50
1,550 1,560 445.50 435.70 425.90 416.10 406.30 396.50 386.70 376.90 367.10 357.30 347.50 492.50
1,560 1,570 450.50 440.70 430.90 421.10 411.30 401.50 391.70 381.90 372.10 362.30 352.50 497.50
1,570 1,580 455.50 445.70 435.90 426.10 416.30 406.50 396.70 386.90 377.10 367.30 357.50 502.50
1,580 1,590 460.50 450.70 440.90 431.10 421.30 411.50 401.70 391.90 382.10 372.30 362.50 507.50
1,590 1,600 465.50 455.70 445.90 436.10 426.30 416.50 406.70 396.90 387.10 377.30 367.50 512.50
1,600 1,610 470.50 460.70 450.90 441.10 431.30 421.50 411.70 401.90 392.10 382.30 372.50 517.50
1,610 1,620 475.50 465.70 455.90 446.10 436.30 426.50 416.70 406.90 397.10 387.30 377.50 523.50
1,620 1,630 480.50 470.70 460.90 451.10 441.30 431.50 421.70 411.90 402.10 392.30 482.50 529.20
1,630 1,640 485.50 475.70 465.90 456.10 446.30 436.50 426.70 416.90 407.10 397.30 387.50 534.90
1,640 1,650 490.50 480.70 470.90 461.10 451.30 441.50 431.70 421.90 412.10 402.30 392.50 540.60
1,650 1,660 495.50 485.70 475.90 466.10 456.30 446.50 436.70 426.90 417.10 407.30 397.50 546.30
1,660 1,670 500.50 490.70 480.90 471.10 461.30 451.50 441.70 431.90 422.10 412.30 402.50 552.00
1,670 1,680 505.50 495.70 485.90 476.10 466.30 456.50 446.70 436.90 427.10 417.30 407.50 557.70
1,680 1,690 510.50 500.70 490.90 481.10 471.30 461.50 451.70 441.90 432.10 422.30 412.50 563.40
1,690 1,700 515.50 505.70 495.90 486.10 476.30 466.50 456.70 446.90 437.10 427.30 417.50 569.10
1,700圓 521.20 511.40 501.60 491.80 482.00 472.20 462.40 452.60 442.80 433.00 423.20 574.80
1,700圓を超える金額 1,700圓の場合の税額に給與の金額のうち1,700圓を超える金額の57％に相當する金額を加算した金額
扶養親族の数が10人を超える場合には、扶養親族の数が10人の場合の税額からその10人を超える１人ごとに9圓80錢を控除した金額
(A) Amount of tax referred to in Art 33, Far.1, Item 1 (B) Amount of Tax referred to in Art.38, Par.1, item 4.
Number of Exemptions Amount of Allowance
0 1 2 3 4 5 6 7 8 9 10
At least less than Amount of Tax
\ \ \ \ \ \ \ \ \ \ \ \ \ \
1,480 1,490 410.50 400.70 390.90 381.10 371.30 361.50 351.70 341.90 332.10 322.30 312.50 457.50
1,490 1,500 415.50 405.70 395.90 386.10 376.30 366.50 356.70 346.90 33710 327.30 317.50 462.50
1,500 1,510 420.50 410.70 400.90 391,10 381.30 371.50 361.70 351.90 342.10 33230 322.50 467.50
1,510 1,520 425.50 415.70 405.90 396.10 386.30 376.50 366.70 356.90 347.10 337.30 327.50 472.50
1,520 1,530 430.50 420.70 410.90 401.00 391.30 381.50 371.70 361.90 352.10 342.30 332.50 477.50
1,530 1,540 435.50 425.70 415.90 406.10 396.30 386.50 376.70 366.90 357.10 347.30 337.50 482.50
1,540 1,550 440.50 430.70 420.90 411.10 401.30 391.50 381.70 371.90 362.10 352.30 342.50 48750
1,550 1,560 445.50 435.70 425.90 416.10 406.30 396.50 38670 376.90 367.10 357.30 347.50 492.50
1,560 1,570 450.50 440.70 43090 421.10 411.30 40150 391.70 381.90 372.10 362.30 352.50 497.50
1,580 1,580 455.50 445.70 435.90 426.10 416.30 406.50 396.70 386.90 377.10 367.30 357.50 502.50
1,580 1,590 460.50 450.70 440.90 431.10 421.30 411.50 401.70 39190 382.10 372.30 36250 50750
1,590 1,600 465.50 455.70 445.90 436.10 426.30 416.50 406.70 396.90 387.10 377.30 367.50 512.50
1,600 1,610 470.50 460.70 450.90 441.10 431.30 42150 411.70 401.90 392.10 382.30 372.50 517.50
1,610 1,620 475.50 465.70 455.90 446.10 436.30 426.50 416.70 406.90 397.10 387.30 37750 523.50
1,620 1,630 480.50 470.70 460.90 451.10 441.30 431.50 421.70 411.90 402.10 392.30 482.50 529.20
1,630 1,640 485.50 475.70 465.90 456.10 446.30 446.50 426.70 416.90 407.10 397.30 387.50 534.90
1,640 1,650 490.50 480.70 470.90 461.10 451.30 44150 431.70 421.90 412.10 402.30 392.50 540.60
1,650 1,660 495.50 485.70 475.90 466.10 456.30 446.50 436.70 426.90 417.10 407.30 39750 546.30
1,660 1,670 500.50 490.70 480.90 471.10 461.30 451.50 441.70 431.90 422.10 412.30 402.50 552.00
1,670 1,680 505.50 495.70 485.90 476.10 466.30 456.50 446.70 436.90 427.10 417.30 407.50 557.70
1,680 1,690 51050 500,70 490.90 481.10 471.30 461.50 451.70 441.90 432.10 422.30 412.50 563.40
1,690 1,700 515.50 505.70 495.90 486.10 476.30 466.50 456.70 446.90 437.10 427.30 41750 569.10
\1,700 521.20 511.40 501.60 491.80 482.00 472.20 462.40 452.60 442.80 433.00 423.20 574.80
Over\1,700, 57% of the excess over\1,700 plus the amount of tax indicated under \1,700.
In case the number of dependents exceeds\10,980 will be deducted for each over 10, from the tax indicated under 10.
まず給與金額に應じて給與金額欄に該當する行を求め、その行と扶養親族の数に應じて求めた該當欄との交るところに記載されている金額が、その求める税額である。
-First find the line which corresponds to the amount of your allowance and you can get your figure at the cross of the above and numbers of your dependents.
別表第二　第三十八條第一項第一号及び第四号の規定による所得税源泉徴收額表
Annexed Table II (E) Withholding Table In Accordance with Provisions of Art.38, Par.1, Items 1 and 4-(Daily Basis).
ホ　給與所得　日額表（一）
(1)
その日の給與の金額 甲　第三十八條第一項第一号の規定による税額 乙　第三十八條第一項第四号の規定による税額
扶養親族の数
０人 １人 ２人 ３人 ４人 ５人 ６人 ７人 ８人 ９人 10人
以上 未満 税額
給與の金額の15%に相當する金額
圓 圓 圓 圓 圓 圓 圓 圓 圓 圓 圓 圓 圓 圓
20圓未満 0 0 0 0 0 0 0 0 0 0 0
20 22 0.30 0 0 0 0 0 0 0 0 0 0 3.00
22 24 0.60 0 0 0 0 0 0 0 0 0 0 3.30
24 26 0.90 0 0 0 0 0 0 0 0 0 0 3.60
26 28 1.20 0 0 0 0 0 0 0 0 0 0 3.90
28 30 1.50 0.10 0 0 0 0 0 0 0 0 0 4.20
30 32 1.80 0.40 0 0 0 0 0 0 0 0 0 4.50
32 34 2.10 0.70 0 0 0 0 0 0 0 0 0 4.80
34 36 2.40 1.00 0 0 0 0 0 0 0 0 0 5.10
36 38 2.70 1.30 0 0 0 0 0 0 0 0 0 5.40
38 40 3.00 1.60 0.20 0 0 0 0 0 0 0 0 5.60
40 42 3.30 1.90 0.50 0 0 0 0 0 0 0 0 6.00
42 44 3.60 2.20 0.80 0 0 0 0 0 0 0 0 6.40
44 46 3.90 2.50 1.10 0 0 0 0 0 0 0 0 6.80
46 48 4.20 2.80 1.40 0 0 0 0 0 0 0 0 7.10
48 50 4.50 3.10 1.70 0.30 0 0 0 0 0 0 0 7.50
50 52 4.80 3.40 2.00 0.60 0 0 0 0 0 0 0 7.90
52 54 5.10 3.70 2.30 0.90 0 0 0 0 0 0 0 8.30
54 56 5.40 4.00 2.60 1.20 0 0 0 0 0 0 0 8.60
56 58 5.70 4.30 2.90 1.50 0.10 0 0 0 0 0 0 9.00
58 60 6.00 4.60 3.20 1.80 0.40 0 0 0 0 0 0 9.50
60 62 6.40 5.00 3.60 2.20 0.80 0 0 0 0 0 0 9.90
62 64 6.80 5.40 4.00 2.60 1.20 0 0 0 0 0 0 10.40
64 66 7.20 5.80 4.40 3.00 1.60 0.20 0 0 0 0 0 10.80
66 68 7.50 6.10 4.70 3.30 1.90 0.50 0 0 0 0 0 11.30
68 70 7.90 6.50 5.10 3.70 2.30 0.90 0 0 0 0 0 11.70
70 72 8.30 6.90 5.50 4.10 2.70 1.30 0 0 0 0 0 12.20
72 74 8.70 7.30 5.90 4.50 3.10 1.70 0.30 0 0 0 0 12.60
74 76 9.10 7.70 6.30 4.90 3.50 2.10 0.70 0 0 0 0 13.10
76 78 9.50 8.10 6.70 5.30 3.90 2.50 1.10 0 0 0 0 13.50
78 80 10.00 8.60 7.20 5.80 4.40 3.00 1.60 0.20 0 0 0 14.10
80 82 10.40 9.00 7.60 6.20 4.80 3.40 2.00 0.60 0 0 0 14.60
82 84 10.90 9.50 8.10 6.70 5.30 3.90 2.50 1.10 0 0 0 15.10
84 86 11.30 9.90 8.50 7.10 5.70 4.30 2.90 1.50 0.10 0 0 15.60
86 88 11.80 10.40 9.00 7.60 6.20 4.80 3.40 2.00 0.60 0 0 16.20
88 90 12.20 10.80 9.40 8.00 6.60 5.20 3.80 2.40 1.00 0 0 16.70
90 92 12.70 11.30 9.90 8.50 7.10 5.70 4.30 2.90 1.50 0.10 0 17.20
92 94 13.10 11.70 10.30 8.90 7.50 6.10 4.70 3.30 1.90 0.50 0 17.70
94 96 13.60 12.20 10.80 9.40 8.00 6.60 5.20 3.80 2.40 1.00 0 18.30
96 98 14.10 12.70 11.30 9.90 8.50 7.10 5.70 4.30 2.90 1.50 0.10 18.80
98 100 14.60 13.20 11.80 10.40 9.00 7.60 6.20 4.80 3.40 2.00 0.60 19.30
100 102 15.20 13.80 12.40 11.00 9.60 8.20 6.80 5.40 4.00 2.60 1.20 19.80
102 104 15.70 14.30 12.90 11.50 10.10 8.70 7.30 5.90 4.50 3.10 1.70 20.40
104 106 16.20 14.80 13.40 12.00 10.60 9.20 7.80 6.40 5.00 3.60 2.20 20.90
106 108 16.70 15.30 13.90 12.50 11.10 9.70 8.30 6.90 5.50 4.10 2.70 21.40
108 110 17.30 15.90 14.50 13.10 11.70 10.30 8.90 7.50 6.10 4.70 3.30 21.90
(A) Amount of tax referred to in Art.38, Par.1, Item 1 (B) Amount of Tax referred to in Art.38, par.1, item 4.15% of wages.
Number of Exemptions Amount of Allowance
0 1 2 3 4 5 6 7 8 9 10
At least less than Amount of Tax
\ \ \ \ \ \ \ \ \ \ \ \ \ \
20 0 0 0 0 0 0 0 0 0 0 0
20 22 0.30 0 0 0 0 0 0 0 0 0 0 3.00
22 24 0.60 0 0 0 0 0 0 0 0 0 0 3.30
24 20 0.90 0 0 0 0 0 0 0 0 0 0 3.60
26 28 1.20 0 0 0 0 0 0 0 0 0 0 3.90
28 30 1.50 .10 0 0 0 0 0 0 0 0 0 4.20
30 32 1.80 0.40 0 0 0 0 0 0 0 0 0 4.50
32 34 2.10 0.70 0 0 0 0 D 0 0 0 0 4.80
34 36 2.40 1.00 0 0 0 0 0 0 0 0 0 5.10
36 38 2.70 1.30 0 0 0 0 0 0 0 0 0 5.40
38 40 3.00 1.60 .20 0 0 0 0 0 0 0 0 5.60
40 42 3.30 1.90 0.50 0 0 0 0 0 0 0 0 6.00
42 44 3.60 2.20 .80 0 0 0 0 0 0 0 0 6.40
44 46 3.90 2.50 1.10 0 0 0 0 0 0 0 0 6.80
46 48 4.20 2.80 1.40 0 0 0 0 0 0 0 0 7.10
48 50 4.50 3.10 1.70 0.30 0 0 0 0 0 0 0 7.50
50 52 4.80 3.40 2.00 0.60 0 0 0 0 0 0 0 7.90
52 54 5.10 3.70 2.30 0.90 0 0 0 0 0 0 0 8.30
54 56 5.40 4.00 2.60 1.20 0 0 0 0 0 0 0 8.60
56 58 5.70 4.30 2.90 1.50 0.10 0 0 0 0 0 0 9.00
58 60 6.00 4.60 3.20 1.80 0.40 0 0 0 0 0 0 9.50
60 62 6.40 5.00 3.60 2.20 0.80 0 0 0 0 0 0 9.90
62 64 6.80 5.40 4.00 2.60 1.20 0 0 0 0 0 0 10.40
64 66 7.20 5.80 4.40 3.00 1.60 0.20 0 0 0 0 0 10.80
66 68 7.50 6.10 4.70 3.30 1.90 .50 0 0 0 0 0 11.30
68 70 7.90 6.50 5.10 3.70 2.30 .90 0 0 0 0 0 11.70
70 72 8.30 6.90 5.50 4.10 2.70 1.30 0 0 0 0 0 12.20
72 74 8.70 7.30 5.90 4.50 3.10 1.70 0.30 0 0 0 0 12.60
74 76 9.10 7.70 6.30 4.90 3.50 2.10 .70 0 0 0 0 13.10
76 78 9.50 8.10 6.70 5.30 3.90 2.50 1.10 0 0 0 0 13.50
78 80 10.00 8.60 7.20 5.80 4.40 3.00 1.60 .20 0 0 0 14.10
80 82 10.40 9.00 7.60 6.20 4.80 3.40 2.00 .60 0 0 0 14.60
82 84 10.90 9.50 8.10 6.70 5.30 3.90 2.50 1.10 0 0 0 15.10
84 86 11.30 9.90 8.50 7.10 5.70 4.30 2.90 1.50 .10 0 0 15.60
86 88 11.80 10.40 9.00 7.60 6.20 4.80 3.40 2.00 0.60 0 0 16.20
88 90 12.20 10.80 9.40 8.00 6.60 5.20 3.80 2.40 1.00 0 0 16.70
90 92 12.70 11.30 9.90 8.50 7.10 5.70 4.30 2.90 1.50 0.10 0 17.20
92 94 13.10 11.70. 10.30 8.90 7.50 6.10 4.70 3.30 1.90 0.50 0 17.70
94 96 13.60 12.20 10.80 9.40 8.00 6.60 5.20 3.80 2.40 1.00 0 18.30
96 98 14.10 12.70 11.30 9.90 8.50 7.10 5.70 4.30 2.90 1.50 0.10 18.80
98 100 14.60 13.20 11.80 10.40 9.00 7.60 6.20 4.80 3.40 2.00 0.60 19.30
100 102 15.20 13.80 12.40 11.00 9.60 8.20 6.80 5.40 4.00 2.60 1.20 19.80
102 104 15.70 14.30 12.90 11.50 10.10 8.70 7.30 5.90 4.50 3.10 1.70 20.40
104 106 16.20 14.80 13.40 12.00 10.60 9.20 7.80 6.40 5.00 3.60 2.20 20.90
106 108 16.70 15.30 13.90 12.50 11.10 9.70 8.30 6.90 5.50 4.10 2.70 21.40
108 110 17.30 15.90 14.50 13.10 11.70 10.30 8.90 7.50 6.10 4.70 3.30 21.90
ホ　日額表（二）
(2)
その日の給與の金額 甲　第三十八條第一項第一号の規定による税額 乙　第三十八條第一項第四号の規定による税額
扶養親族の数
０人 １人 ２人 ３人 ４人 ５人 ６人 ７人 ８人 ９人 10人
以上 未満 税額
圓 圓 圓 圓 圓 圓 圓 圓 圓 圓 圓 圓 圓 圓
110 112 17.80 16.40 15.00 13.60 12.20 10.80 9.40 8.00 6.60 5.20 3.80 22.50
112 114 18.30 16.90 15.50 14.10 12.70 11.30 9.90 8.50 7.10 5.70 4.30 23.10
114 116 18.80 17.40 16.00 14.60 13.20 11.80 10.40 9.00 7.60 6.20 4.80 23.70
116 118 19.40 18.00 16.60 15.20 13.80 12.40 11.00 9.60 8.20 6.80 5.40 24.30
118 120 19.90 18.50 17.10 15.70 14.30 12.90 11.50 10.10 8.70 7.30 5.90 24.90
120 122 20.40 19.00 17.60 16.20 14.80 13.40 12.00 10.60 9.20 7.80 6.40 25.50
122 124 20.90 19.50 18.10 16.70 15.30 13.90 12.50 11.10 9.70 8.30 6.90 26.10
124 126 21.50 20.10 18.70 17.30 15.90 14.50 13.10 11.70 10.30 8.90 7.50 26.70
126 128 22.00 20.60 19.20 17.80 16.40 15.00 13.60 12.20 10.80 9.40 8.00 27.30
128 130 22.50 21.10 19.70 18.30 16.90 15.50 14.10 12.70 11.30 9.90 8.50 27.90
130 132 23.10 21.70 20.30 18.90 17.50 16.10 14.70 13.30 11.90 10.50 9.10 28.50
132 134 23.70 22.30 20.90 19.50 18.10 16.70 15.30 13.90 12.50 11.10 9.70 29.10
134 136 24.30 22.90 21.50 20.10 18.70 17.30 15.90 14.50 13.10 11.70 10.30 29.70
136 138 24.90 23.50 22.10 20.70 19.30 17.90 16.50 15.10 13.70 12.30 10.90 30.30
138 140 25.50 24.10 22.70 21.30 19.90 18.50 17.10 15.70 14.30 12.90 11.50 30.90
140 142 26.20 24.80 23.40 22.00 20.60 19.20 17.80 16.40 15.00 13.60 12.20 31.60
142 144 27.00 25.60 24.20 22.80 21.40 20.00 18.60 17.20 15.80 14.40 13.00 32.40
144 146 27.80 26.40 25.00 23.60 22.20 20.80 19.40 18.00 16.60 15.20 13.80 33.20
146 148 28.60 27.20 25.80 24.40 23.00 21.60 20.20 18.80 17.40 16.00 14.60 34.00
148 150 29.40 28.00 26.60 25.20 23.80 22.40 21.00 19.60 18.20 16.80 15.40 34.90
150 152 30.20 28.80 27.40 26.00 24.60 23.20 21.80 20.40 19.00 17.60 16.20 35.80
152 154 31.00 29.60 28.20 26.80 25.40 24.00 22.60 21.20 19.80 18.40 17.00 36.70
154 156 31.80 30.40 29.00 27.60 26.20 24.80 23.40 22.00 20.60 19.20 17.80 37.60
156 158 32.60 31.20 29.80 28.40 27.00 25.60 24.20 22.80 21.40 20.00 18.60 38.50
158 160 33.40 32.00 30.60 29.20 27.80 26.40 25.00 23.60 22.20 20.80 19.40 39.40
160 162 34.20 32.80 31.40 30.00 28.60 27.20 25.80 24.40 23.00 21.60 20.20 40.30
162 164 35.10 33.70 32.30 30.90 29.50 28.10 26.70 25.30 23.90 22.50 21.10 41.20
164 166 36.00 34.60 33.20 31.80 30.40 29.00 27.60 26.20 24.80 23.40 22.00 42.10
166 168 36.90 35.50 34.10 32.70 31.30 29.90 28.50 27.10 25.70 24.30 22.90 43.00
168 170 37.80 36.40 35.00 33.60 32.20 30.80 29.40 28.00 26.60 25.20 23.80 43.90
170 172 38.70 37.30 35.90 34.50 33.10 31.70 30.30 28.90 27.50 26.10 24.70 44.80
172 174 39.60 38.20 36.80 35.40 34.00 32.60 31.20 29.80 28.40 27.00 25.60 45.70
174 176 40.50 39.10 37.70 36.30 34.90 33.50 32.10 30.70 29.30 27.90 26.50 46.60
176 178 41.40 40.00 38.60 37.20 35.80 34.40 33.00 31.60 30.20 28.80 27.40 47.60
178 180 42.30 40.90 39.50 38.10 36.70 35.30 33.90 32.50 31.10 29.70 28.30 48.60
180 182 43.20 41.80 40.40 39.00 37.60 36.20 34.80 33.40 32.00 30.60 29.20 49.60
182 184 44.10 42.70 41.30 39.90 38.50 37.10 35.70 34.30 32.90 31.50 30.10 50.60
184 186 45.00 43.60 42.20 40.80 39.40 38.00 36.60 35.20 33.80 32.40 31.00 51.60
186 188 45.90 44.50 43.10 41.70 40.30 38.90 37.50 36.10 34.70 33.30 31.90 52.60
188 190 46.90 45.50 44.10 42.70 41.30 39.90 38.50 37.10 35.70 34.30 32.90 53.60
190 192 47.90 46.50 45.10 43.70 42.30 40.90 39.50 38.10 36.70 35.30 33.90 54.60
192 194 48.90 47.50 46.10 44.70 43.30 41.90 40.50 39.10 37.70 36.30 34.90 55.60
194 196 49.90 48.50 47.10 45.70 44.30 42.90 41.50 40.10 38.70 37.30 35.90 56.60
196 198 50.90 49.50 48.10 46.70 45.30 43.90 42.50 41.10 39.70 38.30 36.90 57.60
198 200 51.90 50.50 49.10 47.70 46.30 44.90 43.50 42.10 40.70 39.30 37.90 58.60
(A) Amount of tax referred to Art.38, Par.1, Item 1 (B) Amount of Tax referred to in A t.38, Par.1, item 4.
Number of Exemptions Amount of Allowance
0 1 2 3 4 5 6 7 8 9 10
At least less than Amount of Tax
\ \ \ \ \ \ \ \ \ \ \ \ \ \
110 112 17.80 16.40 15.00 13.60 12.20 10.80 9.40 8.00 6.60 5.20 3.80 22.50
112 114 18.30 16.90 15.50 14.10 12.70 11.30 9.90 8.50 7.10 5.70 4.30 23.10
114 116 18.80 17.40 16.00 1460 13.20 1180 10.40 9.00 7.60 6.20 4.80 23.70
116 118 19.40 1800 16.60 1520 13.80 12.40 11.00 9.60 8.20 6.80 5.40 24.30
118 120 19.90 18.50 17.10 15.70 14.30 12.90 11.50 10.10 8.70 7.30 5.90 24.90
120 122 2040 19.00 17.60 16.20 14.80 13.40 12.00 10.60 9.20 7.80 6.40 25.50
122 124 2090 19.50 18.10 16.70 15.30 1390 12.50 11.10 9.70 8.30 6.90 26.10
124 126 21.50 20.10 18.70 17.30 15.90 14.50 13.10 11.70 10.30 8.90 7.50 26.70
126 128 22.00 20.60 19.20 1780 16.40 1500 13.60 12.20 10.80 9.40 8.00 27.30
128 130 22.50 21.10 19.70 18.30 16.90 15.50 14.10 12.70 11.30 9.90 8.50 27.90
130 132 23.10 21.70 20.30 18.90 17.50 1610 14.70 13.30 11.90 10.50 9.10 28.50
132 134 2370 22.30 20.90 19.50 18.10 16.70 15.30 13.90 12.50 11.10 9.70 29.10
134 136 2430 22.90 21.50 20.10 18.70 1730 15.90 14.50 13.10 11.70 10.30 29.70
136 138 2490 23.50 22.10 20.70 19.30 1790 16.50 15.10 13.70 1230 10.90 30.30
138 140 25.50 24.10 22.70 21.30 19.90 18.50 17.10 15.70 14.30 12.90 11.50 30.90
140 142 26.20 2480 23.40 2200 20.60 19.20 17.80 16.40 15.00 13.60 12.20 31.60
142 144 27.00 25.60 24.20 22.80 21.40 2000 18.60 17.20 15.80 14.40 13.00 3240
144 146 2780 26.40 25.00 23.60 22.20 20.80 19.40 18.00 16.60 1520 13.80 33.20
146 148 2860 27.20 25.80 24.40 23.00 2160 20.20 18.80 17.40 16.00 14.60 34.00
148 150 29.40 28.00 26.60 25.20 23.80 22.40 21.00 19.60 18.20 16.80 15.40 34.90
150 152 30.20 28.80 27.40 26.00 24.60 23.20 21.80 20.40 19.00 17.60 16.20 35.80
152 154 31.00 29.60 28.20 26.80 25.40 24.00 22.60 21.20 19.80 18.40 17.00 36.70
154 156 31.80 30.40 29.00 27.60 26.20 24.80 23.40 22.00 20.60 19.20 17.80 37.60
156 158 32.60 31.20 29.80 28.40 27.00 25.60 24.20 22.80 21.40 20.00 18.60 38.50
158 160 33.40 32.00 30.60 29.20 27.80 26.40 25.00 23.60 22.20 20.80 19.40 39.40
160 162 34.20 32.80 31.40 3000 28.60 27.20 25.80 24.40 23.00 21.60 20.20 40.30
162 164 35.10 33.70 3230 30.90 29.50 28.10 26.70 25.30 23.90 22.50 21.10 41.20
164 166 36.00 34.60 33.20 31.80 30.40 29.00 27.60 26.20 24.80 23.40 22.00 42.10
166 168 3690 35.50 34.10 32.70 31.30 29.90 2850 27.10 25.70 24.30 22.90 43.00
168 170 37.80 36.40 35.00 33.60 32.20 30.80 29.40 28.00 26.60 25.20 23.80 43.90
170 172 38.70 37.30 35.90 34.50 33.10 31.70 30.30 28.90 27.50 26.10 24.70 44.80
172 174 39.60 38.20 36.80 35.40 34.00 32.60 31.20 29.80 28.40 27.00 25.60 45.70
174 176 40.50 39.10 37.70 36.30 34.90 33.50 32.10 30.70 29.30 27.90 26.50 46.60
176 178 41.40 40.00 38.60 37.20 3580 34.40 33.00 31.60 30.20 28.08 27.40 47.60
178 180 42.30 40.90 39.50 38.10 36.70 35.30 33.90 32.50 31.10 29.70 28.30 48.60
180 182 43.20 41.80 40.40 39.00 37.60 36.20 34.80 33.40 32.00 30.60 29.20 49.60
182 184 44.10 42.70 41.30 3990 38.50 37.10 35.70 34.30 32.90 31.50 30.10 50.60
184 186 45.00 43.60 42.20 40.80 39.40 38.00 36.60 35.20 33.80 32.40 31.00 51.60
186 188 4590 4450 43.10 41.70 40.30 38.90 37.50 36.10 34.70 33.30 3190 52.60
188 190 46.90 45.50 44.10 42.70 41.30 39.90 38.50 37.10 35.70 34.30 32.90 53.60
190 192 4790 46.50 45.10 43.70 42.30 40.90 3950 38.10 36.70 35.30 3390 54.60
192 194 48.90 47.50 46.10 44.70 43.30 41.90 40.50 39.10 37.70 36.30 34.90 55.60
194 196 49.90 48.50 47.10 45.70 44.30 42.90 41.50 40.10 38.70 37.30 3590 56.60
196 198 50.90 49.50 48.10 46.70 45.30 43.90 42.50 41.10 39.70 38.30 36.90 57.60
198 200 51.90 50.50 49.10 47.70 46.30 44.90 43.50 42.10 40.70 39.30 37.90 58.60
ホ　日額表（三）
(3)
その日の給與の金額 甲　第三十八條第一項第一号の規定による税額 乙　第三十八條第一項第四号の規定による税額
扶養親族の数
０人 １人 ２人 ３人 ４人 ５人 ６人 ７人 ８人 ９人 10人
以上 未満 税額
圓 圓 圓 圓 圓 圓 圓 圓 圓 圓 圓 圓 圓 圓
200 202 52.90 51.50 50.10 48.70 47.30 45.90 44.50 43.10 41.70 40.30 38.90 59.60
202 204 53.90 52.50 51.10 49.70 48.30 46.90 45.50 44.10 42.70 41.30 39.90 60.60
204 206 54.90 53.50 52.10 50.70 49.30 47.90 46.50 45.10 43.70 42.30 40.90 61.60
206 208 55.90 54.50 53.10 51.70 50.30 48.90 47.50 46.10 44.70 43.30 41.90 62.60
208 210 56.90 55.50 54.10 52.70 51.30 49.90 48.50 47.10 45.70 44.30 42.90 63.60
210 212 57.90 56.50 55.10 53.70 52.30 50.90 49.50 48.10 46.70 45.30 43.90 64.60
212 214 58.90 57.50 56.10 54.70 53.30 51.90 50.50 49.10 47.70 46.30 44.90 65.60
214 216 59.90 58.50 57.10 55.70 54.30 52.90 51.50 50.10 48.70 47.30 45.90 66.60
216 218 60.90 59.50 58.10 56.70 55.30 53.90 52.50 51.10 49.70 48.30 46.90 67.60
218 220 61.90 60.50 59.10 57.70 56.30 54.90 53.50 52.10 50.70 49.30 47.90 68.60
220 222 62.90 61.50 60.10 58.70 57.30 55.90 54.50 53.10 51.70 50.30 48.90 69.60
222 224 63.90 62.50 61.10 59.70 58.30 56.90 55.50 54.10 52.70 51.30 49.90 70.60
224 226 64.90 63.50 62.10 60.70 59.30 57.90 56.50 55.10 53.70 52.30 50.90 71.60
226 228 65.90 64.50 63.10 61.70 60.30 58.90 57.50 56.10 54.70 53.30 51.90 72.60
228 230 66.90 65.50 64.10 62.70 61.30 59.90 58.50 57.10 55.70 54.30 52.90 73.60
230 232 67.90 66.50 65.10 63.70 62.30 60.90 59.50 58.10 56.70 55.30 53.90 74.60
232 234 68.90 67.50 66.10 64.70 63.30 61.90 60.50 59.10 57.70 56.30 54.90 75.80
234 236 69.90 68.50 67.10 65.70 64.30 62.90 61.50 60.10 58.70 57.30 55.90 76.90
236 238 70.90 69.50 68.10 66.70 65.30 63.90 62.50 61.10 59.70 58.30 56.90 78.10
238 240 71.90 70.50 69.10 67.70 66.30 64.90 63.50 62.10 60.70 59.30 57.90 79.20
240 242 72.90 71.50 70.10 68.70 67.30 65.90 64.50 63.10 61.70 60.30 58.90 80.30
242 244 73.90 72.50 71.10 69.70 68.30 66.90 65.50 64.10 62.70 61.30 59.90 81.50
244 246 75.00 73.60 72.20 70.80 69.40 68.00 66.60 65.20 63.80 62.40 61.00 82.60
246 248 76.10 74.70 73.30 71.90 70.50 69.10 67.70 66.30 64.90 63.50 62.10 83.80
248 250 77.30 75.90 74.50 73.10 71.70 70.30 68.90 67.50 66.10 64.70 63.30 84.90
250圓 78.40 77.00 75.60 74.20 72.80 71.40 70.00 68.60 67.20 65.80 64.40 86.00
250圓を超える金額 250圓の場合の税額に給與の金額のうち、250圓を超える金額の57％に相當する金額を加算した金額
扶養親族の数が10人を超える場合には、扶養親族の数が10人の場合の税額から、その10人を超える１人ごとに1圓40錢を控除した金額
(A) Amount of tax referred to in Art 38, Par.1, Item 1 (B) Amount of Tax refferred to in Art.38, Par.1. item 4.
Number of Exemptions Amount of Allowance
0 1 2 3 4 5 6 7 8 9 10
At least less than Amount of Tax
\ \ \ \ \ \ \ \ \ \ \ \ \ \
200 202 52.90 51.50 50.10 48.70 47.30 45.90 44.50 43.10 41.70 40.30 38.90 59.60
202 204 53.90 52.50 51.10 49.70 48.30 46.90 45.50 44.10 42.70 41.30 39.90 60.60
204 206 54.90 53.50 52.10 50.70 49.30 47.90 46.50 45.10 43.70 42.30 40.90 61.60
206 208 55.90 54.50 53.10 51.70 50.30 48.90 47.50 46.10 44.70 43.30 41.90 62.60
208 210 56.90 55.50 54.10 52.70 51.30 49.90 48.50 47.10 45.70 44.30 42.90 63.60
210 212 57.90 56.50 55.10 53.70 52.30 50.90 49.50 48.10 46.70 45.30 43.90 64.60
212 214 58.90 57.50 56.10 54.70 53.30 5190 50.50 49.10 47.70 46.30 44.90 65.60
214 216 59.90 58.50 57.10 55.70 54.30 52.90 51.50 50.10 48.70 47.30 45.90 66.60
216 218 60.90 5950 58.10 56.70 55.30 53.90 52.50 51.10 49.70 48.30 46.90 67.60
218 220 61.90 60.50 59.10 57.70 56.30 54.90 53.50 52.10 50.70 49.30 47.90 68.60
220 222 62.90 61.50 60.10 58.70 57.30 5590 54.50 53.10 51.70 50.30 48.90 69.60
222 224 63.90 62.50 61.10 59.70 58.30 56.90 55.50 54.10 52.70 51.30 49.90 70.60
224 226 64.90 63.50 6210 60.70 59.30 57.90 56.50 55.10 53.70 52.30 50.90 71.60
226 228 65.90 64.50 63.10 61.70 60.30 58.90 57.50 56.10 54.70 53.30 51.90 72.60
228 230 66.90 65.50 64.10 62.70 61.30 59.90 58.50 57.10 55.70 54.30 52.90 73.60
230 232 67.90 6650 65.10 63.70 62.30 60.90 59.50 58.10 56.70 55.30 53.90 74.60
232 234 68.90 67.50 66.10 64.70 63.30 61.90 60.50 59.10 57.70 56.30 54.90 75.80
234 236 69.90 68.50 67.10 65.70 64.30 62.90 61.50 60.10 58.70 57.30 55.90 76.90
236 238 70.90 69.50 68.10 66.70 65.30 6390 62.50 61.10 59.70 58.30 56.90 78.10
238 240 71.90 70.50 69.10 67.70 66.30 64.90 63.50 62.10 60.70 59.30 57.90 79.20
240 242 72.90 71.50 70.10 68.70 67.30 65.90 64.50 63.10 61.70 60.30 58.90 80.30
242 244 73.90 72.50 71.10 69.70 68.30 66.90 65.50 64.10 62.70 61.30 59.90 81.50
244 246 75.00 73.60 7220 70.80 69.40 6800 66.60 65.20 63.80 62.40 61.00 82.60
246 248 76.10 74.70 73.30 7190 70.50 69.10 67.70 66.30 64.90 63.50 62.10 83.80
248 250 77.30 75.90 74.50 73.10 71.70 70.30 68.90 67.50 66.10 64.70 63.30 84.90
\250 78.40 77.00 75.60 74.20 72.80 71.40 70.00 68.60 67.20 65.80 64.40 86.00
Over \250, 57% of the excess over \250 plu the amount of the indicated under \250.
In case the number of dependents exceeds \10,140 will be deducted for each over 10, from the tax indicated under 10.
まず給與の金額に應じて給與の金額欄に該當する行を求め、その行と扶養家族の数に應じて求めた該當欄との交るところに記載されている金額が、その求める税額である。
-First find the line which corresponds to the amount of your Allowance and you can get your figure at the cross of the above and numbers of your dependents.
別表第三　第三十八條第一項第五号の規定による所得税源泉徴收額表
Annexed Table III Withholding Table In Accordance with Provisions of Art.38, Par.1, Item 5.
賞與等給與所得　（一）
(1)
計算の基礎となつた期間が三箇月までの場合 計算の基礎となつた期間が六箇月までの場合 その他の場合
給與の金額 税額 給與の金額 税額 給與の金額 税額
以上 未満 以上 未満 以上 未満
給與の金額の15%に相當する金額 給與の金額の15%に相當する金額 給與の金額の15%に相當する金額
圓 圓 圓 圓 圓 圓 圓 圓 圓
3,375圓未満 6,750圓未満 13,500圓未満
3,375 3,500 507 6,750 7,000 1,015 13,500 14,000 2,031
3,500 3,625 531 7,000 7,250 1,062 14,000 14,500 2,125
3,625 3,750 554 7,250 7,500 1,109 14,500 15,000 2,218
3,750 3,875 578 7,500 7,750 1,156 15,000 15,500 2,312
3,875 4,000 601 7,750 8,000 1,203 15,500 16,000 2,406
4,000 4,125 625 8,000 8,250 1,250 16,000 16,500 2,500
4,125 4,250 648 8,250 8,500 1,296 16,500 17,000 2,593
4,250 4,375 671 8,500 8,750 1,343 17,000 17,500 2,687
4,375 4,500 695 8,750 9,000 1,390 17,500 18,000 2,781
4,500 4,625 718 9,000 9,250 1,437 18,000 18,500 2,875
4,625 4,750 742 9,250 9,500 1,484 18,500 19,000 2,968
4,750 4,875 765 9,500 9,750 1,531 19,000 19,500 3,062
4,875 5,000 789 9,750 10,000 1,578 19,500 20,000 3,156
5,000 5,125 812 10,000 10,250 1,625 20,000 20,500 3,250
5,125 5,250 840 10,250 10,500 1,681 20,500 21,000 3,362
5,250 5,375 868 10,500 10,750 1,737 21,000 21,500 3,475
5,375 5,500 896 10,750 11,000 1,793 21,500 22,000 3,587
5,500 5,625 925 11,000 11,250 1,850 22,000 22,500 3,700
5,625 5,750 953 11,250 11,500 1,906 22,500 23,000 3,812
5,750 5,875 981 11,500 11,750 1,962 23,000 23,500 3,925
5,875 6,000 1,009 11,750 12,000 2,018 23,500 24,000 4,037
6,000 6,125 1,037 12,000 12,250 2,075 24,000 24,500 4,150
6,125 6,250 1,065 12,250 12,500 2,131 24,500 25,000 4,262
6,250 6,375 1,093 12,500 12,750 2,187 25,000 25,500 4,375
6,375 6,500 1,121 12,750 13,000 2,243 25,500 26,000 4,487
6,500 6,625 1,150 13,000 13,250 2,300 26,000 26,500 4,600
6,625 6,750 1,178 13,250 13,500 2,356 26,500 27,000 4,712
6,750 6,875 1,209 13,500 13,750 2,418 27,000 27,500 4,837
6,875 7,000 1,242 13,750 14,000 2,484 27,500 28,000 4,968
7,000 7,125 1,275 14,000 14,250 2,550 28,000 28,500 5,100
7,125 7,250 1,307 14,250 14,500 2,615 28,500 29,000 5,231
7,250 7,375 1,340 14,500 14,750 2,681 29,000 29,500 5,362
7,375 7,500 1,373 14,750 15,000 2,746 29,500 30,000 5,493
7,500 7,625 1,406 15,000 15,250 2,812 30,000 30,500 5,625
7,625 7,750 1,439 15,250 15,500 2,878 30,500 31,000 5,756
7,750 7,875 1,471 15,500 15,750 2,943 31,000 31,500 5,887
7,875 8,000 1,504 15,750 16,000 3,009 31,500 32,000 6,018
8,000 8,125 1,537 16,000 16,250 3,075 32,000 32,500 6,150
8,125 8,250 1,570 16,250 16,500 3,140 32,500 33,000 6,281
8,250 8,375 1,603 16,500 16,750 3,206 33,000 33,500 6,412
8,375 8,500 1,635 16,750 17,000 3,271 33,500 34,000 6,543
8,500 8,625 1,668 17,000 17,250 3,337 34,000 34,500 6,675
8,625 8,750 1,701 17,250 17,500 3,403 34,500 35,000 6,806
8,750 8,875 1,734 17,500 17,750 3,468 35,000 35,500 6,937
8,875 9,000 1,767 17,750 18,000 3,534 35,500 36,000 7,068
9,000 9,125 1,800 18,000 18,250 3,600 36,000 36,500 7,200
9,125 9,250 1,832 18,250 18,500 3,665 36,500 37,000 7,331
9,250 9,375 1,865 18,500 18,750 3,731 37,000 37,500 7,462
If the bonus period is a quarterly bonus period If the bonus period is a semi-yearly bonus period If the bonus period is other period than shown left
Amount of Allowance Amount of tax Amount of Allowance Amount of tax Amount of Allowance Amount of tax
At least less than At least less than At least less than
0 3,375 15% of wages 0 6,750 15% of wage 0 13,500 15% of wages
3,375 3,500 507 6,750 7,000 1,015 13,500 14,000 2,031
3,500 3,625 531 7,000 7,250 1,062 14,000 14,500 2,125
3,625 3,750 554 7,250 7,500 1,109 14,500 15,000 2,218
3,750 3,875 578 7,500 7,750 1,156 15,000 15,500 2,312
3,875 4,000 601 7,750 8,000 1,203 15,500 16,000 2,406
4,000 4,125 625 8,000 8,250 1,250 16,000 16,500 2,500
4,125 4,250 648 8,250 8,500 1,296 16,500 17,000 2,593
4,250 4,375 671 8,500 8,750 1,343 17,000 17,500 2,687
4,375 1,500 695 8,750 9,000 5,390 17,500 18,000 2,781
4,500 4,625 718 9,000 9,250 1,437 18,000 18,500 2,875
4,625 4,750 742 9,250 9,500 1,484 18,500 19,000 2,968
4,750 4,875 765 9,500 9,750 1,531 19,000 19,500 3,062
4,875 5,000 789 9,750 10,000 1,578 19,500 20,000 3,156
5,000 5,125 812 10,000 10,250 1,625 20,000 20,500 3,250
5,125 5,250 840 10,250 10,500 1,681 20,500 21,000 3,362
5,250 5,375 868 10,500 10,750 1,737 21,000 21,500 3,475
5,375 5,500 896 10,750 11,000 1,793 21,500 22,000 3,587
5,500 5,625 925 11,000 11,250 1,850 22,000 22,500 3,700
5,625 5,750 953 11,250 11,500 1,906 22,500 23,000 3,812
5,750 5,875 981 11,500 11,750 1,962 23,000 23,500 3,925
5,875 6,000 1,009 11,750 12,000 2,018 23,500 24,000 4,037
6,000 6,125 1,037 12,000 12,250 2,075 24,000 24,500 4,150
6,125 6,250 1,065 12,250 12,500 2,131 24,500 25,000 4,262
6,250 6,375 1,093 12,500 12,750 2,197 25,000 25,500 4,375
6,375 6,500 1,121 12,750 13,000 2,243 25,500 26,000 4,487
6,500 6,625 1,150 13,000 13,250 2,300 26,000 26,500 4,600
8,625 6,750 1,178 13,250 13,500 2,356 26,500 27,000 4,712
6,750 6,875 1,209 13,500 13,750 2,418 27,000 27,500 4,837
6,875 7,000 1,242 13,750 14,000 2,484 27,500 28,000 4,968
7,000 7,125 1,275 14,000 14,250 2,550 28,000 28,500 5,100
7,125 7,250 1,307 14,250 14,500 2,615 28,500 29,000 5,231
7,250 7,375 1,340 14,500 14,750 2,681 29,000 29,500 5,362
7,375 7,500 1,373 14,750 15,000 2,746 29,500 30,000 5,493
7,500 7,625 1,406 15,000 15,250 2,812 30,000 30,500 5,625
7,625 7,750 1,439 15,250 15,500 2,878 30,500 31,000 5,756
7,750 7,875 1,471 15,500 15,750 2,943 31,000 31,500 5,887
7,875 8,000 1,504 15,750 16,000 3,009 31,500 32,000 6,018
8,000 8,125 1,537 16,000 16,250 3,075 32,000 32,500 6,150
8,125 8,250 1,570 16,250 16,500 3,140 32,500 33,000 6,281
8,250 8,375 1,603 16,500 16,750 3,206 33,000 33,500 6,412
8,375 8,500 1,635 16,750 17,000 3,271 33,500 34,000 6,543
8,500 8,625 1,668 17,000 17,250 3,337 34,000 34,500 6,675
8,625 8,750 1,701 17,250 17,500 3,403 34,500 35,000 6,806
8,750 8,875 1,734 17,500 17,750 3,468 35,000 35,500 6,937
8,875 9,000 1,767 17,750 18,000 3,534 35,500 36,000 7,068
9,000 9,125 1,800 18,000 18,250 3,600 36,000 36,500 7,200
9,125 9,250 1,832 18,250 18,500 3,665 36,500 37,000 7,331
9,250 9,375 1,865 18,500 18,750 3,731 37,000 37,500 7,462
賞與等給與所得　（二）
(2)
計算の基礎となつた期間が三箇月までの場合 計算の基礎となつた期間が六箇月までの場合 その他の場合
給與の金額 税額 給與の金額 税額 給與の金額 税額
以上 未満 以上 未満 以上 未満
圓 圓 圓 圓 圓 圓 圓 圓 圓
9,375 9,500 1,898 18,750 19,000 3,796 37,500 38,000 7,593
9,500 9,625 1,931 19,000 19,250 3,862 38,000 38,500 7,725
9,625 9,750 1,964 19,250 19,500 3,928 38,500 39,000 7,856
9,750 9,875 1,996 19,500 19,750 3,993 39,000 39,500 7,987
9,875 10,000 2,029 19,750 20,000 4,059 39,500 40,000 8,118
10,000 10,125 2,062 20,000 20,250 4,125 40,000 40,500 8,250
10,125 10,250 2,100 20,250 20,500 4,200 40,500 41,000 8,400
10,250 10,375 2,137 20,500 20,750 4,275 41,000 41,500 8,550
10,375 10,500 2,175 20,750 21,000 4,350 41,500 42,000 8,700
10,500 10,625 2,212 21,000 21,250 4,425 42,000 42,500 8,850
10,625 10,750 2,250 21,250 21,500 4,500 42,500 43,000 9,000
10,750 10,875 2,287 21,500 21,750 4,575 43,000 43,500 9,150
10,875 11,000 2,325 21,750 22,000 4,650 43,500 44,000 9,300
11,000 11,125 2,362 22,000 22,250 4,725 44,000 44,500 9,450
11,125 11,250 2,400 22,250 22,500 4,800 44,500 45,000 9,600
11,250 11,375 2,437 22,500 22,750 4,875 45,000 45,500 9,750
11,375 11,500 2,475 22,750 23,000 4,950 45,500 46,000 9,900
11,500 11,625 2,512 23,000 23,250 5,025 46,000 46,500 10,050
11,625 11,750 2,550 23,250 23,500 5,100 46,500 47,000 10,200
11,750 11,875 2,587 23,500 23,750 5,175 47,000 47,500 10,350
11,875 12,000 2,625 23,750 24,000 5,250 47,500 48,000 10,500
12,000 12,125 2,662 24,000 24,250 5,325 48,000 48,500 10,650
12,125 12,250 2,700 24,250 24,500 5,400 48,500 49,000 10,800
12,250 12,375 2,737 24,500 24,750 5,475 49,000 49,500 10,950
12,375 12,500 2,775 24,750 25,000 5,550 49,500 50,000 11,100
12,500 12,625 2,812 25,000 25,250 5,625 50,000 50,500 11,250
12,625 12,750 2,862 25,250 25,500 5,725 50,500 51,000 11,450
12,750 12,875 2,912 25,500 25,750 5,825 51,000 51,500 11,650
12,875 13,000 2,962 25,750 26,000 5,925 51,500 52,000 11,850
13,000 13,125 3,012 26,000 26,250 6,025 52,000 52,500 12,050
13,125 13,250 3,062 26,250 26,500 6,125 52,500 53,000 12,250
13,250 13,375 3,118 26,500 26,750 6,237 53,000 53,500 12,475
13,375 13,500 3,175 26,750 27,000 6,350 53,500 54,000 12,700
13,500 13,625 3,231 27,000 27,250 6,462 54,000 54,500 12,925
13,625 13,750 3,287 27,250 27,500 6,575 54,500 55,000 13,150
13,750 13,875 3,343 27,500 27,750 6,687 55,000 55,500 13,375
13,875 14,000 3,400 27,750 28,000 6,800 55,500 56,000 13,600
14,000 14,125 3,456 28,000 28,250 6,912 56,000 56,500 13,825
14,125 14,250 3,512 28,250 28,500 7,025 56,500 57,000 14,050
14,250 14,375 3,568 28,500 28,750 7,137 57,000 57,500 14,275
14,375 14,500 3,625 28,750 29,000 7,250 57,500 58,000 14,500
14,500 14,625 3,681 29,000 29,250 7,362 58,000 58,500 14,725
14,625 14,750 3,737 29,250 29,500 7,475 58,500 59,000 14,950
14,750 14,875 3,793 29,500 29,750 7,587 59,000 59,500 15,175
14,875 15,000 3,850 29,750 30,000 7,700 59,500 60,000 15,400
15,000 15,125 3,906 30,000 30,250 7,812 60,000 60,500 15,625
15,125 15,250 3,962 30,250 30,500 7,925 60,500 61,000 15,850
15,250 15,375 4,018 30,500 30,750 8,037 61,000 61,500 16,075
15,375 15,500 4,075 30,750 31,000 8,150 61,500 62,000 16,300
15,500 15,625 4,131 31,000 31,250 8,262 62,000 62,500 16,525
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 Allowance Amount of tax Amount of Allowance Amount of tax Amount of Allowance Amount of tax
At least less than At least less than At least less than
\ \ \ \ \ \ \ \ \
9,375 9,500 1,898 18,750 19,000 3,796 37,500 38,000 7,593
9,500 9,625 1,931 19,000 19,250 3,862 38,000 38,500 7,725
9,625 9,750 1,964 19,250 19,500 3,928 38,500 39,000 7,856
9,750 9,875 1,996 19,500 19,750 3,993 39,000 39,500 7,987
9,875 10,000 2,029 19,750 20,000 4,059 39,500 40,000 8,118
10,000 10,125 2,062 20,000 20,250 4,125 40,000 40,500 8,250
10,125 10,250 2,100 20,250 20,500 4,200 40,500 41,000 8,400
10,250 10,375 2,137 20,500 20,750 4,275 41,000 41,500 8,550
10,375 10,500 2,175 20,750 21,000 4,350 41,500 42,000 8,700
10,500 10,625 2,212 21,000 21,250 4,425 42,000 42,500 8,850
10,625 10,750 2,250 21,250 21,500 4,500 42,500 43,000 9,000
10,750 10,875 2,287 21,500 21,750 4,575 43,000 43,500 9,150
10,875 11,000 2,325 21,750 22,000 4,650 43,500 44,000 9,300
11,000 11,125 2,362 22,000 22,250 4,725 44,000 44,500 9,450
11,125 11,250 2,400 22,250 22,500 4,800 44,500 45,000 9,600
11,250 11,375 2,437 22,500 22,750 4,875 45,000 45,500 9,750
11,375 11,500 2,475 22,750 23,000 4,950 45,500 46,000 9,900
11,500 11,625 2,512 23,000 23,250 5,025 46,000 46,500 10,050
11,625 11,750 2,550 23,250 23,500 5,100 46,500 47,000 10,200
11,750 11,875 2,587 23,500 23,750 5,175 47,000 47,500 10,350
11,875 12,000 2,625 23,750 24,000 5,250 47,500 48,000 10,500
12,000 12,125 2,662 24,000 24,250 5,325 48,000 48,500 10,650
12,125 12,250 2,700 24,250 24,500 5,400 48,500 49,000 10,800
12,250 12,375 2,737 24,500 24,750 5,475 49,000 49,500 10,950
12,375 12,500 2,775 24,750 25,000 5,550 49,500 50,000 11,100
12,500 12,625 2,812 25,000 25,250 5,625 50,000 50,500 11,250
12,625 12,750 2,862 25,250 25,500 5,725 50,000 51,000 11,450
12,750 12,875 2,912 25,500 25,750 5,825 51,000 51,500 11,650
12,875 13,000 2,962 25,750 26,000 5,925 51,500 52,000 11,850
13,000 13,125 3,012 26,000 26,250 6,025 52,000 52,500 12,050
13,125 13,250 3,062 26,250 26,500 6,125 52,500 53,000 12,250
13,250 13,375 3,118 26,500 26,750 6,237 53,000 53,500 12,475
13,375 13,500 3,175 26,750 27,000 6,350 53,500 54,000 12,700
13,500 13,625 3,231 27,000 27,250 6,462 54,000 54,500 12,925
13,625 13,750 3,287 27,250 27,500 6,575 54,500 55,000 13,150
13,750 13,875 3,343 27,500 27,750 6,687 55,000 55,500 13,375
13,875 14,000 3,400 27,750 28,000 6,800 55,500 56,000 13,600
14,000 14,125 3,456 28,000 28,250 6,912 56,000 56,500 13,825
14,125 14,250 3,512 28,250 28,500 7,025 56,500 57,000 14,050
14,250 14,375 3,568 28,500 28,750 7,137 57,000 57,500 14,275
14,375 14,500 3,625 28,750 29,000 7,250 57,500 58,000 14,500
14,500 14,625 3,681 29,000 29,250 7,362 58,000 58,500 14,725
14,625 14,750 3,737 29,250 29,500 7,475 58,500 59,000 14,950
14,750 14,875 3,793 29,500 29,750 7,587 59,000 59,500 15,175
14,875 15,000 3,850 29,750 30,000 7,700 59,500 60,000 15,400
15,000 15,125 3,906 30,000 30,250 7,812 60,000 60,500 15,625
15,125 15,250 3,962 30,250 30,500 7,925 60,500 61,000 15,850
15,250 15,375 4,018 30,500 30,750 8,037 61,000 61,500 16,075
15,375 15,500 4,075 30,750 31,000 8,150 61,500 62,000 16,304
15,500 15,025 4,131 31,000 31,250 8,262 62,000 62,500 16,525
賞與等給與所得　（三）
(3)
計算の基礎となつた期間が三箇月までの場合 計算の基礎となつた期間が六箇月までの場合 その他の場合
給與の金額 税額 給與の金額 税額 給與の金額 税額
以上 未満 以上 未満 以上 未満
圓 圓 圓 圓 圓 圓 圓 圓 圓
15,625 15,750 4,187 31,250 31,500 8,375 62,500 63,000 16,750
15,750 15,875 4,250 31,500 31,750 8,500 63,000 63,500 17,000
15,875 16,000 4,312 31,750 32,000 8,625 63,500 64,000 17,250
16,000 16,125 4,375 32,000 32,250 8,750 64,000 64,500 17,500
16,125 16,250 4,437 32,250 32,500 8,875 64,500 65,000 17,750
16,250 16,375 4,500 32,500 32,750 9,000 65,000 65,500 18,000
16,375 16,500 4,562 32,750 33,000 9,125 65,500 66,000 18,250
16,500 16,625 4,625 33,000 33,250 9,250 66,000 66,500 18,500
16,625 16,750 4,687 33,250 33,500 9,375 66,500 67,000 18,750
16,750 16,875 4,750 33,500 33,750 9,500 67,000 67,500 19,000
16,875 17,000 4,812 33,750 34,000 9,625 67,500 68,000 19,250
17,000 17,125 4,875 34,000 34,250 9,750 68,000 68,500 19,500
17,125 17,250 4,937 34,250 34,500 9,875 68,500 69,000 19,750
17,250 17,375 5,000 34,500 34,750 10,000 69,000 69,500 20,000
17,375 17,500 5,062 34,750 35,000 10,125 69,500 70,000 20,250
17,500 17,625 5,125 35,000 35,250 10,250 70,000 70,500 20,500
17,625 17,750 5,187 35,250 35,500 10,375 70,500 71,000 20,750
17,750 17,875 5,250 35,500 35,750 10,500 71,000 71,500 21,000
17,875 18,000 5,312 35,750 36,000 10,625 71,500 72,000 21,250
18,000 18,125 5,375 36,000 36,250 10,750 72,000 72,500 21,500
18,125 18,250 5,437 36,250 36,500 10,875 72,500 73,000 21,750
18,250 18,375 5,500 36,500 36,750 11,000 73,000 73,500 22,000
18,375 18,500 5,562 36,750 37,000 11,125 73,500 74,000 22,250
18,500 19,625 5,625 37,000 37,250 11,250 74,000 74,500 22,500
18,625 19,750 5,687 37,250 37,500 11,375 74,500 75,000 22,750
18,750 18,875 5,750 37,500 37,750 11,500 75,000 75,500 23,000
18,875 19,000 5,812 37,750 38,000 11,625 75,500 76,000 23,250
19,000 19,125 5,875 38,000 38,250 11,750 76,000 76,500 23,500
19,125 19,250 5,937 38,250 38,500 11,875 76,500 77,000 23,750
19,250 19,375 6,000 38,500 38,750 12,000 77,000 77,500 24,000
19,375 19,500 6,062 38,750 39,000 12,125 77,500 78,000 24,250
19,500 19,625 6,125 39,000 39,250 12,250 78,000 78,500 24,500
19,625 19,750 6,187 39,250 39,500 12,375 78,500 79,000 24,750
19,750 19,875 6,250 39,500 39,750 12,500 79,000 79,500 25,000
19,875 20,000 6,312 39,750 40,000 12,625 79,500 80,000 25,250
20,000 20,125 6,375 40,000 40,250 12,750 80,000 80,500 25,500
20,125 20,250 6,437 40,250 40,500 12,875 80,500 81,000 25,750
20,250 20,375 6,500 40,500 40,750 13,000 81,000 81,500 26,000
20,375 20,500 6,562 40,750 41,000 13,125 81,500 82,000 26,250
20,500 20,625 6,625 41,000 41,250 13,250 82,000 82,500 26,500
20,625圓 6,687 41,250圓 13,375 82,500圓 26,750
20,625圓を超える金額 20,625圓の場合の税額に給與の金額のうち20,625圓を超える金額の57％に相當する金額を加算した金額 41,250圓を超える金額 41,250圓の場合の税額に給與の金額のうち41,250圓を超える金額の57％に相當する金額を加算した金額 82,500圓を超える金額 82,500圓の場合の税額に給與の金額のうち82,500圓を超える金額の57％に相當する金額を加算した金額
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 Allowance Amount of tax Amount of Allowance Amount of tax Amount of Allowance Amount of tax
At least less than At least less than At least less than
\ \ \ \ \ \ \ \ \
15,625 15,750 4,187 31,250 31,500 8,375 62,500 63,000 16,750
15,750 15,875 4,250 31,500 31,750 8,500 63,000 63,500 17,00
15,875 16,000 4,312 31,750 32,000 8,625 63,500 64,000 17,250
16,000 16,125 4,375 32,000 32,250 8,750 64,000 64,500 17,500
16,125 16,250 4,437 32,250 32,500 8,875 64,500 65,000 17,750
16,250 16,375 4,500 32,500 32,750 9,000 65,000 65,500 18,000
16,375 16,500 4,562 32,750 33,000 9,125 65,500 66,000 18,250
16,500 16,625 4,625 33,000 33,250 9,250 66,000 66,500 18,500
16,625 16,750 4,687 33,250 33,500 9,375 66,500 67,000 18,750
16,750 16,875 4,750 33,500 33,750 9,500 67,000 67,500 19,000
16,875 17,000 4,812 33,750 34,000 9,625 67,500 68,000 19,250
17,000 17,125 4,875 34,000 34,250 9,750 68,000 68,500 19,500
17,125 17,250 4,937 34,250 34,500 9,875 68,500 69,000 19,750
17,250 17,375 5,000 34,500 34,750 10,000 69,000 69,500 20,000
17,375 17,500 5,062 34,750 35,000 10,125 69,500 70,000 20,250
17,500 17,625 5,125 35,000 35,250 10,250 70,000 70,500 20,500
17,625 17,750 5,187 35,250 35,500 10,375 70,500 71,000 20,750
17,750 17,875 5,250 35,500 35,750 10,500 71,000 71,500 21,000
17,875 18,000 5,312 35,750 36,000 10,625 71,500 72,000 21,250
18,000 18,125 5,375 36,000 36,250 10,750 72,000 72,500 21,500
18,125 18,250 5,437 36,250 36,500 11,875 72,500 73,000 21,750
18,250 18,375 5,500 36,500 36,750 11,000 73,000 73,500 22,000
18,375 18,500 5,562 36,750 37,750 11,125 73,500 74,000 22,250
18,500 19,625 5,625 37,000 37,250 11,250 74,000 74,500 22,500
18,625 19,750 5,687 37,250 37,500 11,375 74,500 75,000 22,750
18,750 18,875 5,750 37,500 37,750 11,500 75,000 75,500 23,000
18,875 19,000 5,812 37,750 38,000 11,625 75,500 76,000 23,250
19,000 19,125 5,875 38,000 38,250 11,750 76,000 76,500 23,500
19,125 19,250 5,937 38,250 38,500 11,875 76,500 77,000 23,750
19,250 19,375 6,000 38,500 38,750 12,000 77,000 77,500 24,000
19,375 19,500 6,062 38,750 39,000 12,125 77,500 78,000 24,250
19,500 19,625 6,125 39,000 39,250 12,250 78,000 78,500 24,500
19,625 19,750 6,187 39,250 39.500 12,375 78,500 79,000 24,750
19,750 19,875 6,250 39,500 39,750 12,500 79,000 79,500 25,000
19,875 20,000 6,312 39,750 40,000 12,625 79,500 80,000 25,250
20,000 20,125 6,375 40,000 40,250 12,750 80,000 80,500 25,500
20,125 20,250 6,437 40,250 40,500 12,875 80,500 81,000 25,750
20,250 20,375 6,500 40,500 40,750 13,000 81,000 81,500 26,000
20,375 20,500 6,562 40,750 41,000 13,125 81,500 82,000 26,250
20,500 20,625 6,625 41,000 41,250 13,250 82,000 82,500 26,500
\20,625 6,687 \41,250 13,375 \82,500 26,750
over 20,625 yen 57% of the excess over 20.62 yen plus the amount of tax indicated under 20.625 yen over 41,250 yen 15% of the excess over 41,250 yen plus the amount of tax indicated under 41,250 yen over 82,500 yen 51% of the excess over 82,500 yen plus the amount of tax indicated under 82,500 yen
給與の金額に應じて給與の金額欄に相當する行を求め、その行の税額欄に記載されている金額が、その求める税額である。
-First find the line which corresponds to the amount of your allowance and you can get your figure at the cross of the above and number of your dependents.
別表第四　第三十八條第一項第六号の規定による所得税源泉徴收額表
Annexed Table IV Withholding Table In Accordance with Provisions of Art.38, Par.1, Item 6
退職所得　（一）
(1)
給與の金額 税額 給與の金額 税額 給與の金額 税額
以上 未満 以上 未満 以上 未満
給與の金額の10%に相當する金額
圓 圓 圓 圓 圓 圓 圓 圓 圓
20,000圓未満
20,000 20,500 2,000 42,500 43,000 5,187 70,000 71,000 10,250
20,500 21,000 2,062 43,000 43,500 5,275 71,000 72,000 10,450
21,000 21,500 2,125 43,500 44,000 5,362 72,000 73,000 10,650
21,500 22,000 2,187 44,000 44,500 5,450 73,000 74,000 10,850
22,000 22,500 2,250 44,500 45,000 5,537 74,000 75,000 11,050
22,500 23,000 2,312 45,000 45,500 5,625 75,000 76,000 11,250
23,000 23,500 2,375 45,500 46,000 5,712 76,000 77,000 11,450
23,500 24,000 2,437 46,000 46,500 5,800 77,000 78,000 11,650
24,000 24,500 2,500 46,500 47,000 5,887 78,000 79,000 11,850
24,500 25,000 2,562 47,000 47,500 5,975 79,000 80,000 12,050
25,000 25,500 2,625 47,500 48,000 6,062 80,000 81,000 12,250
25,500 26,000 2,687 48,000 48,500 6,150 81,000 82,000 12,475
26,000 26,500 2,750 48,500 49,000 6,237 82,000 83,000 12,700
26,500 27,000 2,812 49,000 49,500 6,325 83,000 84,000 12,925
27,000 27,500 2,875 49,500 50,000 6,412 84,000 85,000 13,250
27,500 28,000 2,937 50,000 50,500 6,500 85,000 86,000 13,375
28,000 28,500 3,000 50,500 51,000 6,587 86,000 87,000 13,600
28,500 29,000 3,062 51,000 51,500 6,675 87,000 88,000 13,825
29,000 29,500 3,125 51,500 52,000 6,762 88,000 89,000 14,050
29,500 30,000 3,187 52,000 52,500 6,850 89,000 90,000 14,275
30,000 30,500 3,250 52,500 53,000 6,937 90,000 91,000 14,500
30,500 31,000 3,325 53,000 53,500 7,025 91,000 92,000 14,725
31,000 31,500 3,400 53,500 54,000 7,112 92,000 93,000 14,950
31,500 32,000 3,475 54,000 54,500 7,200 93,000 94,000 15,175
32,000 32,500 3,550 54,500 55,000 7,287 94,000 95,000 15,400
32,500 33,000 3,625 55,000 55,500 7,375 95,000 96,000 15,625
33,000 33,500 3,700 55,500 56,000 7,462 96,000 97,000 15,850
33,500 34,000 3,775 56,000 56,500 7,550 97,000 98,000 16,075
34,000 34,500 3,850 56,500 57,000 7,637 98,000 99,000 16,300
34,500 35,000 3,925 57,000 57,500 7,725 99,000 100,000 16,525
35,000 35,500 4,000 57,500 58,000 7,812 100,000 101,000 16,750
35,500 36,000 4,075 58,000 58,500 7,900 101,000 102,000 17,000
36,000 36,500 4,150 58,500 59,000 7,987 102,000 103,000 17,250
36,500 37,000 4,225 59,000 59,500 8,075 103,000 104,000 17,500
37,000 37,500 4,300 59,500 60,000 8,162 104,000 105,000 17,750
37,500 38,000 4,375 60,000 61,000 8,250 105,000 106,000 18,000
38,000 38,500 4,450 61,000 62,000 8,450 106,000 107,000 18,250
38,500 39,000 4,525 62,000 63,000 8,650 107,000 108,000 18,500
39,000 39,500 4,600 63,000 64,000 8,850 108,000 109,000 18,750
39,500 40,000 4,675 64,000 65,000 9,050 109,000 110,000 19,000
40,000 40,500 4,750 65,000 66,000 9,250 110,000 111,000 19,250
40,500 41,000 4,837 66,000 67,000 9,450 111,000 112,000 19,500
41,000 41,500 4,925 67,000 68,000 9,650 112,000 113,000 19,750
41,500 42,000 5,012 68,000 69,000 9,850 113,000 114,000 20,000
42,000 42,500 5,100 69,000 70,000 10,050 114,000 115,000 20,250
Amount of Allowance after deduction Amount of tax Amount of Allowance after deduction Amount of tax Amount of Allowance after deduction Amount of tax
At least less than At least less than At least less than
10% of wages
\ \ \ \ \ \ \ \ \
20,000
20,000 20,500 2,000 42,500 43,000 5,187 70,000 71,000 10,250
20,500 21,000 2,062 43,000 43,500 5,275 71,000 72,000 10,450
21,000 21,500 2,125 43,500 44,000 5,362 72,000 73,000 10,650
21,500 22,000 2,187 44,000 44,500 5,450 73,000 74,000 10,850
22,000 22,500 2,250 44,500 45,000 5,537 74,000 75,000 11,050
22,500 23,000 2,312 45,000 45,500 5,625 75,000 76,000 11,250
23,000 23,500 2,375 45,500 46,500 5,712 76,000 77,000 11,450
23,500 24,000 2,437 46,000 46,500 5,800 77,000 78,000 11,650
24,000 24,500 2,500 46,500 47,000 5,887 78,000 79,000 11,850
24,500 25,000 2,562 47,000 47,500 5,975 79,000 80,000 12,050
25,000 25,500 2,625 47,500 48,000 6,062 80,000 81,000 12,250
25,500 26,000 2,687 48,000 48,500 6,150 81,000 82,000 12,475
26,000 26,500 2,750 48,500 49,000 6,237 82,000 83,000 12,700
26,500 27,000 2,812 49,000 49,500 6,325 83,000 84,000 12,925
27,000 27,500 2,875 49,500 50,000 6,412 84,000 85,000 13,250
27,500 28,000 2,937 50,000 50,500 6,500 85,000 86,000 13,375
23,000 28,500 3,000 50,500 51,000 6,587 86,000 87,000 13,600
28,500 29,000 3,062 51,000 51,500 6,675 87,000 88,000 13,825
29,000 29,500 3,125 51,500 52,000 6,762 88,000 89,000 14,050
29,500 30,000 3,187 52,000 52,500 6,850 89,000 90,000 14,275
30,000 30,500 3,250 52,500 53,000 6,937 90,000 91,000 14,500
30,500 31,000 3,325 53,000 53,500 7,025 91,000 92,000 14,725
31,000 31,500 3,400 53,500 54,000 7,112 92,000 93,000 14,950
31,500 32,000 3,475 54,000 54,500 7,200 93,000 94,000 15,175
32,000 32,500 3,550 54,500 55,000 7,287 94,000 95,000 15,400
32,500 33,000 3,625 55,000 55,500 7,375 95,000 96,000 15,625
33,000 33,500 3,700 55,500 56,000 7,462 96,000 97,000 15,850
33,500 34,000 3,775 56,000 56,500 7,550 97,000 98,000 16,075
34,000 34,500 3,850 56,500 57,000 7,637 98,000 99,000 16,300
34,500 35,000 3,925 57,000 57,500 7,725 99,000 100,000 16,525
35,000 35,500 4,000 57,500 58,000 7,812 100,000 101,000 16,750
35,500 36,000 4,075 58,000 58,500 7,900 101,000 102,000 17,000
36,000 36,500 4,150 58,500 59,000 7,987 102,000 103,000 17,250
36,500 37,000 4,225 59,000 59,500 8,075 103,000 104,000 17,500
37,000 37,500 4,300 59,500 60,000 8,162 104,000 105,000 17,750
37,500 38,000 4,375 60,000 61,000 8,250 105,000 106,000 18,000
38,000 38,500 4,450 61,000 62,000 8,450 106,000 107,000 18,250
38,500 59,000 4,525 62,000 63,000 8,650 107,000 108,000 18,500
39,000 59,500 4,600 63,000 64,000 8,850 108,000 109,000 18,750
39,500 40,000 4,675 64,000 65,000 9,050 109,000 110,000 19,000
40,000 40,500 4,750 65,000 66,000 9,250 110,000 111,000 19,250
40,500 41,000 4,837 66,000 67,000 9,450 111,000 112,000 19,500
41,000 41,500 4,925 67,000 68,000 9,650 112,000 113,000 19,750
41,500 42,000 5,012 68,000 69,000 9,850 113,000 114,000 20,000
42,000 42,500 5,100 69,000 70,000 10,050 114,000 115,000 20,250
退職所得　（二）
(2)
給與の金額 税額 給與の金額 税額 給與の金額 税額
以上 未満 以上 未満 以上 未満
圓 圓 圓 圓 圓 圓 圓 圓 圓
115,000 116,000 20,500 135,000 136,000 25,500 155,000 156,000 31,025
116,000 117,000 20,750 136,000 137,000 25,750 156,000 157,000 31,310
117,000 118,000 21,000 137,000 138,000 26,000 157,000 158,000 31,595
118,000 119,000 21,250 138,000 139,000 26,250 158,000 159,000 31,880
119,000 120,000 21,500 139,000 140,000 26,500 159,000 160,000 32,165
120,000 121,000 21,750 140,000 141,000 26,750 160,000圓 32,450
121,000 122,000 22,000 141,000 142,000 27,035 160,000圓を超える金額 160,000圓の場合の税額に給與の金額のうち160,000圓を超える金額の28.5％に相當する金額を加算した金額
122,000 123,000 22,250 142,000 143,000 27,320
123,000 124,000 22,500 143,000 144,000 27,605
124,000 125,000 22,750 144,000 145,000 27,890
125,000 126,000 23,000 145,000 146,000 28,175
126,000 127,000 23,250 146,000 147,000 28,460
127,000 128,000 23,500 147,000 148,000 28,745
128,000 129,000 23,750 148,000 149,000 29,030
129,000 130,000 24,000 149,000 150,000 29,315
130,000 131,000 24,250 150,000 151,000 29,600
131,000 132,000 24,500 151,000 152,000 29,885
132,000 133,000 24,750 152,000 153,000 30,170
133,000 134,000 25,000 153,000 154,000 30,455
134,000 135,000 25,250 154,000 155,000 30,740
Amount of Allowance after deduction Amount of tax Amount of Allowance after deduction Amount of tax Amount of Allowance after deduction Amount of tax
At least less than At least less than At least less than
\ \ \ \ \ \ \ \ \
115,000 116,000 20,500 135,000 136,000 25,500 155,000 156,000 31,025
116,000 117,000 20,750 136,000 137,000 25,750 156,000 157,000 31,310
117,000 118,000 21,000 137,000 138,000 26,000 157,000 158,000 31,595
118,000 119,000 21,250 138,000 139,000 26,250 158,000 159,000 31,880
119,000 120,000 21,500 139,000 140,000 26,500 159,000 160,000 32,165
120,000 121,000 21,750 140,000 141,000 26,750 160,000 32,450
121,000 122,000 22,000 141,000 142,000 27,035 over 160, 00 yen 28.5% of thr excess oves 10,000 yen puf the amount oe tax indicated under 160,000 yen
122,000 123,000 22,250 142,000 143,000 27,320
123,000 124,000 22,500 143,000 144,000 27,605
124,000 125,000 22,750 144,000 145,000 27,890
125,000 126,000 23,000 145,000 146,000 28,175
126,000 127,000 23,250 146,000 147,000 28,460
127,000 128,000 23,500 147,000 148,000 28,745
128,000 129,000 23,750 148,000 149,000 29,030
139,000 130,000 24,000 149,000 150,000 29,315
130,000 131,000 24,250 150,000 151,000 29,600
131,000 132,000 24,500 151,000 152,000 29,885
132,000 133,000 24,750 152,000 153,000 30,170
133,000 134,000 25,000 153,000 154,000 30,455
134,000 135,000 25,250 154,000 155,000 30,740
給與の金額に應じて給與の金額欄に該當する行を求め、その行の税額欄に記載されている金額が、その求める税額である。
-First find the line which corresponds to the amount of your allowance and you can get your figure at the cross of the above and numbers of your dependents.
第二條　法人税法の一部を次のように改正する。
Article 2.　The Corporation Tax Law shall be partly amended as follows:
第三十五條第二項中「百分の五十五」を「百分の六十」に、「百分の六十五」を「百分の七十」に、「百分の七十」を「百分の七十五」に、「百分の七十五」を「百分の八十」に改める。
In Art.35, Par.2, "55%, 65%, 70%, 75%" shall respectively read "60%, 70%, 75%, 80%."
第四十二條第一項中「三錢」を「五錢」に改める。
In Art.42, Par.1, "3 sen" shall read "5 sen."
第四十八條第一項中「一年」を「三年」に改める。
In Art.48, Par.1, "one year" shall read "three years."
第四十九條中「一萬圓」を「五萬圓」に改める。
In Art.49, "10,000 yen" shall read "50,000 yen" .
第三條　特別法人税法の一部を次のように改正する。
Article 3.　The Special Corporation Tax Law shall be partly amended as follows:
第十八條ノ二第一項中「三錢」を「五錢」に改める。
In Art.18-(2), Par.1, "3 sen" shall read "5 sen" .
第十九條第一項中「一年」を「三年」に改める。
In Art.19, Par.1, "one year" shall read "three years" .
第二十條中「一萬圓」を「五萬圓」に改める。
In Art.20, "10,000 yen" shall read "50,000 yen" .
第四條　有價證券移轉税法の一部を次のように改正する。
Article 4.　The Securities Transfer Tax Law shall be partly amended as follows:
第十三條ノ二　第十二條第二項ノ規定ニ依リ有價證券移轉税ヲ徴收スル義務アル者徴收スベキ有價證券移轉税ヲ徴收セザルトキ又ハ其ノ徴收シタル税金ヲ納付セザルトキハ當該税額ニ付テハ命令ノ定ムル所ニ依リ命令ノ定ムル期間ニ應ジ當該税額百圓ニ付一日十錢ノ割合ヲ乘ジテ計算シタル金額ニ相當スル税額ヲ加算シテ納付スベシ
Art.13-(2).　In case a person who is liable to collect the securities transfer tax by virtue of Art.12, Par.2 fails to collect or pay over the tax due, 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 as prescribed by Ordinance, by multiplying the tax in delinquency at the rate of 10 sen per 100 yen per diem.
前項ニ規定スル者同項ノ規定ニ依リ加算スル税額ヲ完納セザルトキハ政府ハ國税徴收法第九條ノ規定ニ依リ之ヲ督促ス
In case a person referred to under the preceding paragraph fails to pay the amount of tax referred to under the same paragraph in full, the Government shall demand the tax in delinquency by virtue of Art.9 of the National Tax Collection Law.
第十五條　削除
Article 15.　Deleted.
第二十一條中「其ノ脱税高五倍ノ罰金」を「三年以下ノ懲役又ハ其ノ脱税高五倍ノ罰金若ハ科料」に改める。
In Art.21, "be fined 5 times of the amount evaded" shall read "be imprisoned for not exceeding 3 years, or be fined or forfeit 5 times of the amount evaded."
第二十二條　第十二條第二項ノ規定ニ依リ徴收スべキ有價證券移轉税ヲ徴收セズ又ハ其ノ徴收シタル税金ヲ納付セザル者ハ三年以下ノ懲役又ハ徴收セザル税金若ハ納付セザル税金ノ三倍以下ニ相當スル罰金若ハ科料ニ處ス
Art.22.　A person who has failed to withhold or pay over the securities transfer tax to be collected by virtue of Art.12, Par.2 shall be imprisoned for not exceeding three years or fined or forfeit not exceeding 3 times of the tax failed to be withheld or to be paid over.
前項ノ罪ヲ犯シタル者ニハ情状ニ因リ懲役及罰金ヲ併科スルコトヲ得
Both imprisonment and fine may be imposed on violations of the preceding paragraph according to circumstances.
第一項ノ場合ニ於テハ政府ハ直ニ徴收セザル税金又ハ納付セザル税金ヲ徴收ス
In the case of Par.1, the Government shall immediately collect the tax failed to be withheld or to be paid over.
第二十四條中「百圓」を「二萬圓」に改める。
In Art.24, "100 yen" shall read "20,000 yen" .
第二十五條第二項中「第二十條、第二十一條又ハ」を「第二十條乃至」に改め、同項に次の但書を加える。
In Art.25, Par.2, "Arts.20, 21 or" shall read "Art.20 to" , and the following proviso shall be added to the same paragraph;
但シ第二十一條及第二十二條ノ場合ニ於テ懲役ノ刑ニ處スルトキハ此ノ限ニ在ラズ
provided, however, this shall not hold good in case the person is to be imprisoned by virtue of Arts.21 and 22.
第二十六條　法人ノ代表者又ハ法人若ハ人ノ代理人、使用人其ノ他ノ從業者ガ其ノ法人又ハ人ノ業務又ハ財産ニ關シ第二十條乃至第二十四條ノ違反行爲ヲ爲シタルトキハ行爲者を罰スルノ外其ノ法人又ハ人ニ對シ各本條ノ罰金刑ヲ科ス
Art.26.　In case a representative of a corporation, a deputy, an employee or a member of a corporation or of an individual has committed a violation as referred to under Arts.20-24, regarding the business or property of the corporation or of the individual, the person who actually committee violation, shall be punished as well as the corporation or the individual shall be fined in accordance with the provisions of each Article concerned.
第五條　相続税法の一部を次のように改正する。
Article 5.　The Estate Tax Law shall be partly amended as follows:
第五十八條第一項中「三錢」を「五錢」に改める。
第七十一條第一項中「一年」を「三年」に改める。
In Art.71, Par.1, "one year" shall read "three years" .
第七十二條中「一萬圓」を「五萬圓」に改める。
In Art.72, "10,000 yen" shall read "50,000 yen" .
附則第三條第一項但書に次の一号を加える。
The following item shall be added to the proviso of Art.3, Par.1 of the Supplementary Provisions:
三　物納を求めることができる場合、物納に充てることができる財産の種類その他物納に關し必要な事項については、政令で特別の定をなすことができる。
3.　In case a person is permitted to apply for the payment in kind, kinds of property to be appropriated for the payment in kind or other matters concerning the payment in kind may be provided for by the Cabinet Order.
第六條　通行税法の一部を次のように改正する。
Article 6.　The Travelling Lax Law shall be partly amended as follows:
第十一條ノ二　第八條ノ規定ニ依リ通行税ヲ徴收スル義務アル者徴收スベキ通行税ヲ徴收セザルトキ又ハ其ノ徴收シタル税金ヲ納付セザルトキハ當該税額ニ付テハ命令ノ定ムル所ニ依リ命令ノ定ムル期間ニ應ジ當該税額百圓ニ付一日十錢ノ割合ヲ乘ジテ計算シタル金額ニ相當スル税額ヲ加算シテ納付スべシ
Art.11-(2).　In case a person who is liable to collect the travelling tax by virtue of Art.8 fails to collect or pay over the travelling tax due, 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 as prescribed by Ordinance, by multiplying the tax in delinquency at the rate of 10 sen per 100 yen per diem.
前項ニ規定スル者同項ノ規定ニ依リ加算スル税額ヲ完納セザルトキハ政府ハ國税徴收法第九條ノ規定ニ依リ之ヲ督促ス
In case a person referred to under the preceding paragraph fails to pay the amount of tax referred to under the same paragraph in full, the Government shall demand the tax in delinquency to the taxpayer by virtue of Art.9 of the National Tax Collection Law.
第十三條中「百圓」を「二萬圓」に、「前條」を「第十二條」に改め、同條を第十四條とする。
In Art.13, "100 yen" shall read "20,000 yen" , "the preceding Article" shall read "Art.12" and, "Art.13" shall read "Art.14" .
第十三條　第八條ノ規定ニ依リ徴收スべキ通行税ヲ徴收セズ又ハ其ノ徴收シタル税金ヲ納付セザル者ハ三年以下ノ懲役又ハ徴收セザル税金若ハ納付セザル税金ノ三倍以下ニ相當スル罰金若ハ科料ニ處ス
Art.13.　A person who has failed to withhold or pay over the travelling tax to be collected by virtue of Art.8 shall be imprisoned for not exceeding 3 years or fined or forfeit not exceeding 3 times of the tax failed to be collected or to be paid over.
前項ノ罪ヲ犯シタル者ニハ情状ニ因リ懲役及罰金ヲ併科スルコトヲ得
Both imprisonment and fine may be imprisoned on violations of the preceding paragraph according to circumstances.
第一項ノ場合ニ於テハ政府ハ直ニ徴收セザル税金又ハ納付セザル税金ヲ徴收ス
In the case of Par.1, the Government shall collect the tax failed to be withheld or to be paid over at once.
第十五條　第十三條第一項ノ罪ヲ犯シタル者ニハ刑法第三十八條第三項但書、第三十九條第二項、第四十條、第四十一條、第四十八條第二項、第六十三條及第六十六條ノ規定ヲ適用セズ但シ懲役ノ刑ニ處スルトキハ此ノ限ニ在ラズ
Art.15.　In respect to a person who has committed the violation as prescribed under Art.13, Par.1, Art.38, Par.3 proviso, Art.39, Par.2, Arts.40, 41 and 48, Par.2, Arts.63 and 66 of the Penal Code shall not apply;provided, however, that, this shall not hold good in case the person is to be imprisoned.
第十六條　法人ノ代表者又ハ法人若ハ人ノ代理人、使用人其ノ他ノ從業者ガ其ノ法人又ハ人ノ業務ニ關シ第十三條又ハ第十四條ノ違反行爲ヲ爲シタルトキハ行爲者ヲ罰スルノ外其ノ法人又ハ人ニ對シ各本條ノ罰金刑ヲ科ス
Art.16.　In case a representative of a corporation, a deputy, employee or a member of a corporation or of an individual has committed a violation as referred to under Art.13 or 14, the person who actually committed violation, shall be punished as well as the corporation or the individual shall be fined in accordance with the provisions of the same Article.
第七條　登録税法の一部を次のように改正する。
Article 7.　The Registration Tax Law shall be partly amended as follows:
第二條第一項及び第四項中「十圓」を「三十圓」に、「五圓」を「十五圓」に、「五十圓」を「百五十圓」に改める。
In Art.2, Pars.1 and 4, "10 yen" shall read "30 yen" , "5 yen" shall read "15 yen" and "50 yen" shall read "150 yen" .
第三條第一項中「二十圓」を「六十圓」に、「十圓」を「三十圓」に、「五圓」を「十五圓」に改める。
In Art.3, Par.1, "20 yen" shall read "60 yen" , "10 yen" shall read "30 yen" and "5 yen" shall road "15 yen" .
第三條ノ三及び第三條ノ四中「五十圓」を「百五十圓」に改める。
In Arts.3-(3) and 3-(4), "50 yen" shall read "150 yen" .
第三條ノ五中「三圓」を「十圓」に、「二圓」を「六圓」に、「一圓」を「三圓」に、「二十圓」を「六十圓」に改める。
In Art.3-(5), "3 yen" shall read "10 yen" , "2 yen" shall read "6 yen" , "1 yen" shall read "3 yen" and "20 yen" shall read "60 yen" .
第四條第一項中「十圓」を「三十圓」に、「二圓」を「六圓」に、「一圓」を「三圓」に改める。
In Art.4, Par.1, "10 yen" shall read "30 yen" , "2 yen" shall read "6 yen" and "1 yen" shall read "3 yen" .
第五條及び第五條ノ二中「二百圓」を「六百圓」に、「五十圓」を「百五十圓」に改める。
In Arts.5 and 5-(2), "200 yen" shall read "600 yen" and "50 yen" shall read "150 yen" .
第六條第一項中「五百圓」を「千五百圓」に、「二百圓」を「六百圓」に、「百五十圓」を「四百五十圓」に、「五十圓」を「百五十圓」に改め、同條第二項中「五十圓」を「百五十圓」に改める。
In Art.6, Par.1, "500 yen" shall read "1,500 yen" , "200 yen" shall read "600 yen" , "150 yen" shall read "450 yen" and "50 yen" shall read "150 yen" and in Par.2 of the same Article, "50 yen" shall read "150 yen" .
第六條ノ二第一項中「二百圓」を「六百圓」に改め、同條第二項中「五十圓」を「百五十圓」に改める。
In Art.6-(2), Par.1, "200 yen" shall read "600 yen" and in Par.2 of the same Article, "50 yen" shall read "150 yen" .
第六條ノ三中「二百圓」を「六百圓」に改める。
In Art.6-(3), "200 yen" shall read "600 yen" .
第六條ノ四第一項中「二百圓」を「六百圓」に、「百圓」を「三百圓」に、「五十圓」を「百五十圓」に改め、同條第二項中「二十圓」を「六十圓」に改める。
In Art.6-(4), Par.1, "200 yen" shall read "600 yen" , "100 yen" shall read "300 yen" , "50 yen" shall read "150 yen" and in Par, 2 of the same Article, "20 yen" shall read "60 yen" .
第七條中「五百圓」を「千五百圓」に、「二百圓」を「六百圓」に、「二十圓」を「六十圓」に改める。
In Art.7, "500 yen" shall read "1,500 yen" , "200 yen" shall read "600 yen" and "20 yen" shall read "60 yen" .
第八條中「五百圓」を「千五百圓」に、「二百五十圓」を「七百五十圓」に、「百圓」を「三百圓」に、「七十圓」を「二百圓」に、「十圓」を「三十圓」に改める。
In Art.8, "500 yen" shall read "1,500 yen" , "250 yen" shall read "750 yen" , "100 yen" shall read "300 yen" , "70 yen" shall read "200 yen," , and "10 yen" shall read "30 yen" .
第九條中「百五十圓」を「四百五十圓」に、「百圓」を「三百圓」に、「六十圓」を「百八十圓」に、「四十圓」を「百二十圓」に、「三十圓」を「九十圓」に、「二十圓」を「六十圓」に、「八十圓」を「二百四十圓」に、「二百圓」を「六百圓」に、「十圓」を「三十圓」に改める。
In Art.9, "150 yen" shall read "450 yen" , "100 yen" shall read "300 yen" , "60 yen" shall read "180 yen" , "40 yen" shall read "120 yen" , "30 yen" shall read "90 yen" , "20 yen" shall read "60 yen" , "80 yen" shall read "240 yen" , "200 yen" shall read "600 yen" and "10 yen" shall read "30 yen" .
第十條中「二十圓」を「六十圓」に、「百圓」を「三百圓」に、「十圓」を「三十圓」に、「五十圓」を「百五十圓」に、「五圓」を「十五圓」に改める。
In Art.10, "20 yen" shall read "60 yen" , "100 yen" shall read "300 yen" , "10 yen" shall read "30 yen" , "50 yen" shall read "150 yen" and. "5 yen" shall read "150 yen" .
第十條ノ二中「二百圓」を「六百圓」に、「二十圓」を「六十圓」に、「百圓」を「三百圓」に、「十圓」を「三十圓」に、「五圓」を「十五圓」に改める。
In Art.10-(2), "200 yen" shall read. "600 yen" , "20 yen" shall read "60 yen," "100 yen" shall read "300 yen" , "10 yen" shall read "30 yen" and "5 yen" shall read "15 yen" .
第十一條、第十二條及び第十二條ノ二中「二十圓」を「六十圓」に、「五十圓」を「百五十圓」に、「十圓」を「三十圓」に改める。
In Arts.11, 12 and 12-(2), "20 yen" shall read "60 yen" , "50 yen" shall read "150 yen" and "10 yen" , shall read "30 yen" .
第十三條中「二十圓」を「六十圓」に、「二百圓」を「六百圓」に、「五十圓」を「百五十圓」に、「十圓」を「三十圓」に改める。
In Art.13, "20 yen" shall read "60 yen" , "200 yen" shall read "600 yen" , "50 yen" shall read "150 yen" and "10 yen" shall read "30 yen" .
第十四條中「千圓」を「三千圓」に、「五百圓」を「千五百圓」に、「百圓」を「三百圓」に、「五十圓」を「百五十圓」に、「十圓」を「三十圓」に、「二千圓」を「六千圓」に、「二百圓」を「六百圓」に、「二十圓」を「六十圓」に、「五圓」を「十五圓」に、「三圓」を「十圓」に改める。
In Art.14, "1,000 yen" shall read "3,000 yen" , "500 yen" shall read "1,500 yen" , "100 yen" shall read "300 yen" , "50 yen" shall read "150 yen" "10 yen" shall read "30 yen" "2,000 yen" shall read "6,000 yen" , "200 yen" shall read "600 yen" , "20 yen" shall read "60 yen" , "5 yen shall read" 15 yen "and" 3 yen "shall read" 10 yen".
第十五條中「百五十圓」を「四百五十圓」に、「三十圓」を「九十圓」に、「十圓」を「三十圓」に、「五十圓」を「百五十圓」に、「十五圓」を「四十五圓」に、「三圓」を「十圓」に、「五圓」を「十五圓」に、「百圓」を「三百圓」に改める。
In Art.15, "150 yen" shall read "450 yen" , "30 yen" shall read "90 yen" , "10 yen" shall read "30 yen" , "50 yen" shall read "150 yen" , "15 yen" shall read "45 yore" "3 yen" shall read "10 yen" , "5 yen" shall read "15 yen" and "100 yen" shall read "300 yen" .
第十五條ノ二中「二十圓」を「六十圓」に、「百圓」を「三百圓」に、「十圓」を「三十圓」に、「七十圓」を「二百圓」に、「五十圓」を「百五十圓」に、「五圓」を「十五圓」に改める。
In Art.15-(2), "20 yen" shall read "60 yen" , "100 yen" shall read "300 yen" , "10 yen" shall read "30 yen" , "70 yen" shall read "200 yen" , "50 yen" shall read "150 yen" and "5 yen" shall read "15 yen" .
第八條　酒税法の一部を次のように改正する。
Article 8.　The Liquor Tax Law shall be partly amended as follows:
第十六條但書中「其ノ家族」を「同居ノ親族」に改める。
In the proviso of Art.16, "the family" shall read "the co-living family" .
第十八條第三号中「第二十二條第一項第四号」の下に「又ハ第二十五條第一項第三号」を加える。
In Art.18, Item 3, "or Art.25, Par.1, Item 3" shall be added next to "Art.22, Par.1, Item 4" .
第二十二條第一項第四号中「第四十三條」の下に「第一項」を加える。
In Art.22, Par.1, Item 4, "Par.1" shall be added next to "Art.43" .
第二十五條第一項に次の一号を加える。
The following Item shall be added next to Art.25, Par.1:
三　第四十三條第二項ノ規定ニ依リ擔保ノ提供ヲ命ゼラレタル場合ニ於テ其ノ提供ヲ爲サザルトキ
3.　In case, if a liquor brewer has been instructed to offer a security pursuant to Art 43, Par.2, he fails to do so.
第二十七條第一項を次のように改める。
Art.27, Par.1 shall be amended as follows:
酒税ノ税率左ノ如シ
The rates of liquor tax shall be as follows:
一　清酒
1.　Refined Sake Per 1 koku
第一級　一石ニ付　一萬九千八百圓
1st Class　.................　\19,800
第二級　一石ニ付　一萬五千三百五十圓
2nd,,　.................　15,350
二　合成清酒　一石ニ付　一萬五千三百圓
2.　Imitation Sake　..............　15,300
三　濁酒　一石ニ付　九千六百圓
3.　Unrefined Sake　..............　9,600
四　白酒　一石ニ付　一萬九千八百圓
4.　White Sake　.................　19,800
五　味淋　一石ニ付　一萬七千百五十圓
5.　Mirin　.......................　17,150
六　燒酎　一石ニ付　一萬五千三百圓
6.　Shochu　......................　15,300
七　麦酒　一石ニ付　八千八百圓
7.　Beer　........................　8,800
八　果實酒
8.　Fruits wine:
第一級　一石ニ付　一萬八千九百圓
1st Class　.................　18,900
第二級　一石ニ付　八千八百圓
2nd ,,　.................　8,800
第三級　一石ニ付　七千七百圓
3rd ,,　.................　7,700
九　雜酒
9.　Miscellaneous liquors:
第一級　一石ニ付　二萬五千六百圓
1st Class　.................　25,600
第二級　一石ニ付　一萬六千七百圓
2nd,,　.................　16,700
アルコール分二十度ヲ超ユルトキハアルコール分二十度ヲ超ユル一度毎ニ千二圓ヲ加フ
If alcoholic content exceeds 20 grades, 1,002 yen shall be added for every additional 1 grade in excess of 20 grades.
第三級　一石ニ付　一萬六千六百圓
3rd Class　........　\16,600 per 1 koku
アルコール分二十度ヲ超ユルトキハアルコール分二十度ヲ超ユル一度毎ニ九百九十六圓ヲ加フ
If alcoholic content exceeds 20 grades,996 yen shall be added for every additional 1 grade in excess of 20 grades.
第四級　一石ニ付　一萬五千三百五十圓
4th Class　........　\15,350 per 1 koku
同條第三項中「四百四十八圓」を「九百三十圓」に改める。
In Par.3 of the same Article, "448 yen" shall read "930 yen" .
第二十七條ノ二中「百分ノ四百」を「百分ノ三百」に改める。
In Art.27-(2), "400%" shall read "300%" .
第二十七條ノ四中「課ス」の下に「但シ第二十七條ノ五ノ規定ニ依リ酒税ヲ課スベキ酒類ニ付テハ此ノ限ニ在ラズ」を加え、「一萬千四百圓」を「一萬七千九十圓」に、「五萬圓」を「七萬五千圓」に、「二萬圓」を「三萬圓」に改める。
In Art.27-(4), "provided, that, this shall not hold good in respect to liquors subject to liquor tax pursuant to Art.27-(5)" shall be added next to "shall be imposed" , and "11,400 yen" shall read "17,090 yen" and "50,000 yen" shall read "75,000 yen" and, "20,000 yen" shall read "30,000 yen" .
第二十七條ノ五　政府ノ指定スル酒類販賣業者（指定販賣業者ト稱ス以下同ジ）ガ命令ノ定ムル所ニ依リ販賣スル酒類ニ付テハ第二十七條、第二十七條ノ二又ハ第八十三條ニ規定スル酒税ノ外左ノ酒税ヲ課ス
Art.27-(5).　In respect to liquor which is sold, as provided for by Ordinance, by a liquor dealer as designated by the Government (the dealer shall hereinafter be called a designated dealer), the following amount of liquor tax shall be imposed besides the amount of the liquor tax as prescribed under Arts.27, 27-(2) or 83:
一　麦酒　一石ニ付　一萬七千九十圓
Par 1 koku 1.　Beer　.......................　\170,900
二　雜酒　一石ニ付　七萬五千圓
2.　Miscellaneous liquors　........　75,000
三　前二号ニ掲グルモノ以外ノ酒類
3.　Other liquors
一石ニ付　三萬圓
...............　30,000
第三十三條中「販賣者ヨリ」の下に「、第二十七條ノ五ニ規定スル酒類ニ付テハ販賣シタル石数ニ應ジ指定販賣業者ヨリ」を加える。
In Art.33, "in respect to liquors as prescribed under Art.27-(5), from a designated dealer in proportion to the quantity of liquor as sold" shall be added next to "from the dealer" .
第三十五條ノ三　指定販賣業者第二十七條ノ五ノ規定ニ依リ酒税ヲ課スべキ酒類ヲ販賣シタルトキハ毎月其ノ販賣シタル酒類ノ種類毎ニ石数ヲ記載シタル申告書ヲ翌月十日迄ニ政府ニ提出スベシ但シ酒類販賣業ノ免許ヲ取消サレ又ハ酒類ノ販賣業ヲ廢止シタルトキハ直ニ申告書ヲ提出スべシ
Art.35-(3).　In case a designated dealer has sold liquors which are subject to liquor tax by virtue of Art.27-(5), he shall file a return stating therein the quantity of liquors sold in every month according to the kind of them by the 10th of the following month to the Government;provided than in case the licence for liquor dealing business has been cancelled or liquor dealing business has been discontinued, a return shall be immediately filed.
第三十五條第三項ノ規定ハ前項ノ場合ニ付之ヲ準用ス
Art.35, Par.3 shall apply to the case of the preceding paragraph.
第三十六條第二項中「第三十五條第一項但書」の下に「、第三十五條ノ二第一項但書」を加える。
In Art.36, Par.2, "the proviso of Art.35-(2), Par.1" shall be added neat to "the proviso of Art.35, Par.1" .
第三十六條ノ二第一号中「第四十三條」の下に「第一項」を加える。
In Art.36-(2). Item 1, "Par.1" shall he added next to "Art.43" .
第四十三條に次の一項を加える。
The following paragraph shall be aded next to Art.43.
政府ハ酒類販賣業者ニ對シ命令ノ定ムル所ニ依リ酒税ニ付擔保ヲ提供スベキコトヲ命ズルコトヲ得
The Government may, as provided for by Ordinance instruct liquor dealer to offer a security for liquor tax.
第四十八條中「第四十三條」の下に「第一項」を加える。
In Art.48, "Par.1" shall be added next to "Art.43" .
第五十九條　收税官吏ハ酒税ノ徴收上必要アリト認ムルトキハ酒類ノ製造者又ハ販賣者ノ組織スル團體（其ノ組織スル團體ヲ含ム）ニ對シ其ノ團體員ノ爲ス酒類ノ製造又ハ販賣ニ關シ質問ヲ爲シ又ハ其ノ團體ノ帳簿書類其ノ他ノ物件ヲ檢査スルコトヲ得
Art.59.　The tax collector may, if he deems necessary for the collection of liquor tax, examine organization formed by liquor brewers or dealers (including organizations formed by said organizations) on the liquor manufacturing or dealing made by their members or investigate in books, documents or other objects held by the organizations.
第五十九條ノ二を削る。
Art.59-(2) shall be deleted.
第六十條第一項及び第二項中「三萬圓」を「十萬圓」に改める。
In Art.60, Pars.1 and 2, "30,000 yen" shall read "100,000 yen" .
第六十三條ノ二第一項中「五萬圓」を「十萬圓」に改める。
In Art.63-(2), Par.1, "50,000 yen" shall read "100,000 yen" .
第六十四條第一項中「千圓」を「五萬圓」に、同項第四号中「又ハ第三十五條ノ二第一項」を「、第三十五條ノ二第一項又ハ第三十五條ノ三第一項」に改める。
In Art.64, Par.1, "1,000 yen" shall read "50,000 yen" and in Item 4 of said paragraph, "or Art.35-(2), Par.1" shall read "Art.35-(2), Par.1 or Art.35-(3), Par.1" .
第六十五條中「五萬圓」を「三萬圓」に改め、同條第五号中「第五十八條」の下に「又ハ第五十九條」を加える。
In Apt.65, "500 yen," shall read "30,000 yen" , and in Item 5 of said Article, "or Art.59" shall be added next to "Art.58" .
第六十七條　法人ノ代表者又ハ法人若ハ人ノ代理人、使用人其ノ他ノ從業者其ノ法人又ハ人ノ業務又ハ財産ニ關シ第六十條、第六十一條、第六十三條乃至第六十五條又ハ第六十八條ノ違反行爲ヲ爲シタルトキハ行爲者ヲ罰スルノ外其ノ法人又ハ人ニ對シ各本條ノ罰金刑ヲ科ス
Art.67.　In case a representative of a juridical person, a deputy, employee or a member of a juridical person or of an individual, has committed violations ar referred to under Arts.60, 61, and 63 to 65 inclusive or Art.68, regarding the business or property of the individual or juridical person, the person who actually committed the violations shall be punished as well as the juridical person or the individual shall be fined in accordance with the article concerned.
第六十七條ノ二を削る。
Art.67-(2) shall be deleted.
第八十三條中「六千三百四十五圓」を「一萬五千二百九十五圓」に、「五百七十圓」を「千二百二十三圓」に、「六千百七十五圓」を「一萬五千二百四十五圓」に、「二百九十六圓」を「七百三十一圓」に改める。
In Art.83, "6,345 yen" shall read "15,295 yen" , "570 yen" shall read "1,223 yen" , "6,175 yen" shall read "15,245 yen" and "296 yen" shall read "731 yen"
第九條　清涼飮料税法の一部を次のように改正する。
Article 9.　The Soft Drinks Tax Law shall be partly amended as follows:
第二條中「千三百圓」を「三千九百圓」に、「二千三百圓」を「六千九百圓」に、「八百五十圓」を「二千五百五十圓」に改める。
In Art.2, "1,300 yen" shall read "3,900 yen" and "2,300 yen" shall read "6,900 yen" and "650 yen" shall read "2,550 yen" .
第十三條中「三千圓」を「五萬圓」に改める。
In Art.13, "3,000 yen" shall read "50,000 yen" .
第十四條中「千圓」を「五萬圓」に改める。
In Art.14, "1,000 yen" shall read "50,100 yen" .
第十六條及び第十七條中「五百圓」を「三萬圓」に改める。
In Arts.16 and 17, "500 yen" shall read "30,000 yen" .
第十八條　法人ノ代表者又ハ法人若ハ人ノ代理人、使用人其ノ他ノ從業者其ノ法人又ハ人ノ業務又ハ財産ニ關シ第十三條乃至第十七條、第二十條又ハ第二十條ノ二ノ違反行爲ヲ爲シタルトキハ行爲者ヲ罰スルノ外其ノ法人又ハ人ニ對シ各本條ノ罰金刑ヲ科ス
Art.18.　In case a representative of a juridical person, a deputy, an employee or a member of a juridical person or of an individual has committed violations as referred to under Arts.13, to 17 inclusive, Art.20 or 22-(2), regarding the business or property of the individual or juridical person, the person who has actually committed the violation shall be punished as well as the juridical person or the individual shall be fined in accordance with the article concerned.
第二十條ノ二第一項中「又ハ前條」及び「若ハ移入」を削り、「三千圓」を「五萬圓」に改め、同項の次に次の一項を加える。
In Art.20-(2), Par.1, "or the preceding paragraph" and "or carried in" shall be deleted, and "3,000 yen" shall read "30,000 yen" and the following paragraph shall be added next to said paragraph:
前條ノ罪ヲ犯シタル者ハ情状ニ因リ五年以下ノ懲役若ハ其ノ移入ニ係ル清涼飮料ニ對スル清涼飮料税十倍ニ相當スル金額カ三千圓ヲ超ユルトキ三千圓ヲ超エ其ノ清涼飮料税十倍以下ニ相當スル罰金ニ處シ又ハ懲役及罰金ヲ併科スルコトヲ得
A person who has committed the violation as referred to under the preceding Article, may, according to circumstances, be imprisoned for not exceeding 5 years or fined exceeding 3,000 yen but not exceeding 10 times of the soft drinks tax, if 10 times of the tax imposed upon the soft drinks which he carried in exceeds 3,000 yen, or both imprisoned and fined.
同條第二項中「第十三條第一項及前項」を「第十三條第一項及第一項」に改める。
In Par.2 of the same Article, "Art.13, Par.1 and the preceding paragraph" shall read "Art.13, Pars.1 and 1"
第二十一條但書中「第十五條第二項及前條第一項」を「第十五條第二項並ニ前條第一項及第二項」に改める。
In the proviso of Art.21, "Art.15, Pars.2 and 1 of the preceding Article" shall read "Art.15, Par.2 and Pars.1 and 2 of the preceding Article" .
第二十三條中「其ノ家族」を「同居ノ親族」に改める。
In Art.23, "the family" shall read "the coliving family" .
第十條　砂糖消費税法の一部を次のように改正する。
Article 10.　The Sugar Excise Law shall be partly amended as follows:
第十五條中「五百圓」を「三萬圓」に改める。
In Art.15, "500 yen" shall read "30,000 yen" .
第十七條　法人ノ代表者又ハ法人若ハ人ノ代理人、使用人其ノ他ノ從業者其ノ法人又ハ人ノ業務又ハ財産ニ關シ第十三條乃至第十五條ノ違反行爲ヲ爲シタルトキハ行爲者ヲ罰スルノ外其ノ法人又ハ人ニ對シ各本條ノ罰金刑ヲ科ス
Art.17.　In case a representative of a juridical person, a deputy, an employee or a member of a juridical person or of an individual has committed violations as referred to under Arts.13 to 15 inclusive, regarding the business or property of the individual or juridical person, the person who has actually committed the violation shall be punished as well as the juridical person or the individual shall be fined in accordance with the Article concerned.
第十一條　織物消費税法の一部を次のように改正する。
Article 11.　The Textile Excise Law shall be partly amended as follows:
第三條第一項第二号中「其ノ家族」を「同居ノ親族」に改める。
In Art.3, Par.1, Item 2, "the family" shall read "the co-living family" .
第七條に次の一項を加える。
The following paragraph shall be added to Art.7:
政府ハ課税標準ノ調査上必要アリト認ムルトキハ第一項第三号ノ一定ノ場所ヲ指定スルコトヲ得
The Government may designate a certain place as referred to under Par.1, Item 3, if it deems necessary for the investigation of taxable standard.
第九條第一項中「第一項」を削る。
In Art.9, Par.1, "Par.1" shall be deleted.
第十六條ノ二　收税官吏ハ消費税ノ徴收上必要アリト認ムルトキハ織物ノ製造者又ハ販賣者ノ組織スル團體（其ノ組織スル團體ヲ含ム）ニ對シ其ノ團體員ノ爲ス織物ノ製造若ハ販賣ニ關シ質問ヲ爲シ又ハ其ノ團體ノ帳簿書類其ノ他ノ物件ヲ檢査スルコトヲ得
Art.16-(2).　The tax collector may, if he deems necessary for the collection of excise, examine organizations formed by textile manufacturers or dealers (including organizations formed by said organizations) on manufacturing or dealing made by their members, or investigate in books, documents or other objects held by the organizations.
第十八條中「五百圓」を「三萬圓」に改め、同條第四号を次のように改める。
In Art.18, "500 yen" shall read "30,000 yen" and I'em 4 of the same Article shall be amended as follows:
四　第十五條乃至第十六條ノ二ノ規定ニ依ル收税官吏ノ質問ニ對シ答辯ヲ爲サス若ハ虚僞ノ陳述ヲ爲シ又ハ其ノ職務ノ執行ヲ拒ミ、妨ケ若ハ忌避シタトキ
4.　A person who has failed to answer or answered falsehood to the examinations conducted by taxation officials pursuant to Arts.15 to 16-(2) inclusive, or refused, disturbed or evaded the execution of their duty concerned.
第二十一條　法人ノ代表者又ハ法人若ハ人ノ代理人、使用人其ノ他ノ從業者其ノ法人又ハ人ノ業務又ハ財産ニ關シ第十七條又ハ第十八條ノ違反行爲ヲ爲シタルトキハ行爲者ヲ罰スルノ外其ノ法人又ハ人ニ對シ各本條ノ罰金刑ヲ科ス
Art.21.　In case a representative of a juridical person, a deputy, an employee, or a member of a juridical person or of an individual has committed violations as referred to under Art.17 or Art.18, regarding the business or property of the individual or juridical person, the person who has actually committed the violation shall be punished as well as the juridical person or the individual shall be fined in accordance with the article concerned.
第二十二條乃至第二十七條　削除
Arts.22 to 27 inclusive　shall be deleted.
第十二條　物品税法の一部を次のように改正する。
Article 12.　The Commodity Tax Law shall be partly amended as follows:
第一條第一項第一種第七十八号を次のように改める。
Art.1, Par.1, Class 1, Item 78 shall read as follows:
七十八　印材類
78　Materials for seals.
第二條第一項中「一圓五十錢」を「三圓」に、「六百圓」を「千八百圓」に、「二千四百圓」を「一萬二千圓」に、「九百圓」を「二千七百圓」に改める。
In Art.2, Par.1, "1 yen 50 sen" shall read "3 yen" and "600 yen" shall read "1,800 yen" , "2,400 yen" shall read "12,000 yen" , "900 yen" shall read "2,700 yen" .
第十六條ノ二第一項中「、納税證紙ノ貼用」を削り、同條第二項を削る。
In Art.16-(2), Par.1, "to apply tax payment revenue stamps" shall be deleted, and Par.2 of said Article shall be deleted.
第十六條ノ三を削る。
Art.16-(3), deleted.
第十七條ノ二　收税官吏ハ物品税ノ徴收上必要アリト認ムルトキハ第一種又ハ第二種ノ物品ノ製造者又ハ販賣者ノ組織スル團體（其ノ組職スル團體ヲ含ム）ニ對シ其ノ團體員ノ爲ス第一種又ハ第二種ノ物品ノ製造若ハ販賣ニ關シ質問ヲ爲シ又ハ其ノ團體ノ帳簿書類其ノ他ノ物件ヲ檢査スルコトヲ得
Art.17-(2).　The tax collector may if he deems necessary for the collection of commodity tax, examine organizations formed by manufacturers or retailers of articles or Class 1 or 2 (including organizations formed by said organizations) on manufacturing or dealing of articles of Class 1 or 2 made by their members or investigate in books, documents or other objects held by the organizations.
第十九條第一項中「千圓」を「五萬圓」に、同項第一号中「若ハ第二項又ハ第十六條ノ二第二項」を「又ハ第二項」に改め、同項第三号中「第一項」を削る。
In Art.19, Par.1, "1,000 yen" shall read "50,000 yen" , and in Item 1 of said paragraph, "or Par.2 or Art.16-(2), Par.2" shall read "or Par.2" , and in Item 3 of said paragraph, "Par.1" shall be deleted.
第二十條中「五百圓」を「三萬圓」に改め、同條第三号中「第十七條」の下に「又ハ第十七條ノ二」を加える。
In Art.20, "500 yen" shall read "30,000 yen" and in Item 3 of said Article, "or Art.17-(2)" shall be added next to "Art.17" .
第二十二條　法人ノ代表者又ハ法人若ハ人ノ代理人、使用人其ノ他ノ從業者其ノ法人又ハ人ノ業務又ハ財産ニ關シ第十八條乃至第二十條ノ違反行爲ヲ爲シタルトキハ行爲者ヲ罰スルノ外其ノ法人又ハ人ニ對シ各本條ノ罰金刑ヲ科ス
Art.22.　In case a representative of a juridical person, a deputy, an employee, or a member of a juridical person or of an individual has committed violations as referred to under Arts.18 to 20 inclusive, regarding the business or property of the individual or juridical person, the person who has actually committed the violation shall be puinshed as well as the juridical person or the individual shall be fined in accordance with the article concerned.
第二十五條中「其ノ家族」を「同居ノ親族」に改める。
In Art.25, "the family" shall read "the coliving family"
第二十五條ノ二乃至第二十五條ノ七を削る。
Arts.25-(2) to 25-(7) inclusive shall be deleted
第十三條　入場税法の一部を次のように改正する。
Article 13.　The Admission Tax Law shall be partly amended as follows:
第三條第一項中「百分ノ百」を「百分ノ百五十」に改める。
In Art.3, Par.1, "100%" shall read "150%" .
第四條第一項中「一圓」を「三圓」に改める。
In Art.4, Par.1, "1 yen" shall read "3 yen" .
第八條ノ二第一項中「、納税證紙ノ貼用」を削り、同條第二項を削る。
In Art.8-(2), Par.1, "to use the tax payment stamps" shall be deleted, and Par.2 of the same Article shall be deleted.
第八條ノ三を削る。
Art.8-(3) shall be deleted.
第十條第一項中「百分ノ四十」を「百分ノ六十」に改める。
In Art.10, Par.1, "40%" shall read "60%" .
第十一條第一項中「一圓」を「三圓」に改める。
In Art.11, Par.1, "1 yen" shall read "3 yen" .
第十五條ノ二　收税官吏ハ入場税ノ徴收上必要アリト認ムルトキハ第一種ノ催物若ハ設備ノ主催者若ハ経営者又ハ第二種ノ場所ノ経営者ノ組織スル團體（其ノ組織スル團體ヲ含ム）ニ對シ其ノ團體員ノ爲ス第一種ノ催物若ハ設備若ハ第二種ノ場所ノ経営ニ關シ質問ヲ爲シ又ハ其ノ團體ノ帳簿書類其ノ他ノ物件ヲ檢査スルコトヲ得
Art.15-(2).　The tax collector may, if he deems necessary for the collection of tax, examine organizations formed by spensors or managers of the entertainments or equipments of Class 1, or managers or places of Class 2 (including organizations formed by said organizations) on the entertainments or equipments of Class 1 of the places of Class 2 managed by their members or investigate into books, documents or other objects held by the organizations.
第十六條ノ二第一項中「千圓」を「五萬圓」に改め、同項第一号中「又ハ第八條ノ二第二項」を削り、同項第三号中「第一項」を削る。
In Art.16-(2), Par.1, "1,000 yen" shall read "50,000 yen" , in Item 1 of the same paragraph "or Art.8-(2), Par.2" shall be deleted and in Item 3 of the same paragraph, "Par.1" shall be deleted.
第十七條中「五百圓」を「三萬圓」に改め、同條第三号中「第十五條第一項」の下に「又ハ第十五條ノ二」を加える。
In Art.17, "500 yen" shall read "30,000 yen" and in Item 3 of the same Article, "or Art.15-(2)" shall be added next to "Art.15, Par.1" .
第十七條ノ三　法人ノ代表者又ハ法人若ハ人ノ代理人、使用人其ノ他ノ從業者其ノ法人又ハ人ノ業務又ハ第一種ノ催物若ハ設備若ハ第二種ノ場所ニ關シ第十六條乃至第十七條ノ違反行爲ヲ爲シタルトキハ行爲者ヲ罰スルノ外其ノ法人又ハ人ニ對シ各本條ノ罰金刑ヲ科ス
Art.17-(3).　In case a representative of a corporation, a deputy, employee or a member of a corporation or of an individual has committed a violation as referred to under. Art.16 or Art.17, relating to the business of the above corporation or individual or to the entertainments or equipments of Class 1 or the place of Class 2, the person who actually committed violation shall be punished as well as the corporation or the individual shall be fined in accordnace with the provisions of each Article concerned.
第十九條乃至第二十四條を削る。
Arts.19 to 24 inclusive shall be deleted.
第十四條　取引所税法の一部を次のように改正する。
Article 14.　The Bourse Tax Law shall be partly amended as follows:
第五條第一項中「（證券取引所ヲ含ム以下同シ）」を「（證券取引所ヲ含ム以下第十五條ニ規定スル場合ヲ除クノ外同シ）」に改める。
In Art.5, Par.1 "(hereinafter including securities exchanges)" shall read "(including securities exchanges;the same goes hereunder excluding the case as prescribed under Art.15" )".
第十二條ノ二　取引所開業シタルトキハ命令ノ定ムル所ニ依リ其ノ旨ヲ政府ニ申告スへシ廢業シタルトキ亦同シ
Art.12-(3).　In case a bill-broker or a member opened the bourse, notify the matter to the Government, as provided for by Ordinance;the same goes in case he has closed it.
第十二條ノ三　取引所ノ取引員又ハ会員廢業、脱退其ノ他ノ事由ニ因リ其ノ資格ヲ失ヒタルトキハ命令ノ定ムル所ニ依リ其ノ旨ヲ政府ニ申告スへシ但シ死亡又ハ解散シタルトキハ所属取引所ヨリ其ノ申告ヲ爲スヘシ
Art.12-(3).　In case a billbroker or a member of the bourse has been disqualified for his business due to the closing of his business, disertion or some other reasons, he shall, as provided for by Ordinance, notify the matter to the Government;provided, however, in the case of his death or the dissolution, the bourse to which he belongs shall notify the same to the Government.
前項ノ規定ハ取引所ノ取引員又ハ会員ニシテ清算取引ヲ爲ササルモノニハ之ヲ適用セス
The provisions of the preceding paragraph shall not apply to a bill-broker or member of the bourse who does not pursue the clearing transaction.
第十五條中「百圓」を「五萬圓」に、「處シ直ニ其ノ税金ヲ徴收ス」を「處ス」に改め、同條に次の二項を加える。
In Art.15, "100 yen" shall read "50,000 yen" , and "and the tax, shall be collected immediately" shall be deleted;and the following two paragraphs shall be added to the same Article.
前項ノ罪ヲ犯シタル者ハ情状ニ因リ三年以下ノ懲役ニ處シ又ハ懲役及罰金ヲ併科スルコトヲ得
A person who has committed the violation as referred to under the preceding paragraph shall, according to circumstances, be imprisoned for less than one year or may be both imprisoned and fined.
前二項ノ場合ニ於テハ直ニ其ノ税金ヲ徴收ス
In the case of the preceding two paragraphs the tax shall be collected immediately.
第十六條及び第十八條中「百圓以下」を「五萬圓以下」に改める。
In Arts.16 and 18, "not exceeding 100 yen" shall read "not exceeding 50,000 yen" .
第十九條中「百圓」を「三萬圓」に改め、同條第二号を第三号とし、第三号を第四号とし、第一号の次に次の一号を加える。
In Art, 19, "100 yen" shall read "3,000 yen" , Item 2 "of the same Article shall read" Item 3 "," Item 3 "shall read" Item 4"and the following Item shall be added next to Item 1:
二　第十二條ノ二及第十二條ノ三ノ規定ニ依ル申告ヲ怠リ又ハ詐リタルトキ
2.　A course or a person who has failed to notify or has notified the falsehood as referred to under Arts.12-(2) and 12-(3).
第十九條ノ二　第十六條後段、第十七條第一項、第十七條ノ二第一項又ハ第十八條後段ノ罪ヲ犯シタル者ハ情状ニ因リ五年以下ノ懲役若ハ脱税高五倍ヲ超エ十倍以下ニ相當スル罰金ニ處シ又ハ懲役及罰金ヲ併科スルコトヲ得
Art.19-(2).　A person who has committed the violation referred to under the latter half of Arts.16 and 17, Par.1, Art.17-(2), Par.1 or the latter half of Art.18 shall, according to circumstances, be imprisoned less than 5 years or be fined exceeding 5 times but not exceeding 10 times of the tax evaded, or may be both imprisoned and fined.
第二十條に次の但書を加える。
No Transration
但シ第十五條第二項及前條ノ場合ニ於テ懲役ノ刑ニ處スルトキハ此ノ限ニ在ラス
The following proviso shall be added to Art.20;provided, however, this shall not hold good in case the person is to be imprisoned by virtue of Art.15, Par.2 and of the preceding Article.
第二十一條　法人ノ代表者又ハ法人若ハ人ノ代理人、使用人其ノ他ノ從業者其ノ法人又ハ人ノ業務又ハ財産ニ關シ第十五條乃至第十九條ノ違反行爲ヲ爲シタルトキハ行爲者ヲ罰スルノ外其ノ法人又ハ人ニ對シ各本條ノ罰金刑ヲ科ス
Art.21.　In case a representative of a corporation, a deputy, an employee or a member of a corporation or of an individual has committed a violation as referred to under Arts.15 to 19 inclusive, regarding the business or property of the corporation or of the individual, the person who actually committed violation, shall be punished as well as the corporation or the individual shall be fined in accordance with the provisions of each Article concerned.
第十五條　骨牌税法の一部を次のように改正する。
Article 15.　Playing Set Tax Law shall be partly amended as follows:
第四條第一項中「三百圓」を「千圓」に、「三十圓」を「百圓」に改め、同條第二項中「六圓」を「二十圓」に改める。
In Art.4, Par.1, "300 yen" shall read "1,000 yet" and "30 yen" shall read "100 yen" , and in Par.2 of the same Article, "6 yen" shall read "20 yen" .
第十四條第一項中「三千圓」を「五萬圓」に、「千圓」を「三萬圓」に改める。
第十五條第一項中「二十倍」を「五倍ニ相當スル」に改め、同條第二項中「五年以下ノ懲役」の下に「若ハ脱税高五倍ヲ超エ十倍以下ニ相當スル罰金」を加える。
In Art.14, Par.1, "20 times" shall read "5 fined" exceeding five times but not exceeding ten times "and in Par.2 of the same Article," or times of the tax liablities evaded "shall be added next to" imprisoned for not exceeding five years".
第十六條第一項中「千圓」を「五萬圓」に、「五百圓」を「三萬圓」に改める。
In Art.16, Par.1, "1,000 yen" shall read "50,000 yen" and "500 yen" shall read "30,000 yen" .
第十七條及び第十八條中「五萬圓」を「三萬圓」に改める。
In Arts.17 and 18, "500 yen" shall read "30,000 yen" .
第二十條　法人ノ代表者又ハ法人若ハ人ノ代理人、使用人其ノ他ノ從業者其ノ法人又ハ人ノ業務又ハ財産ニ關シ第十四條乃至第十八條、第二十一條ノ二又ハ第二十一條ノ三ノ違反行爲ヲ爲シタルトキハ行爲者ヲ罰スルノ外其ノ法人又ハ人ニ對シ各本條ノ罰金刑ヲ科ス
Art.20.　In case a representative of a corporation, a deputy, an employee, or a member of the corporation or of an individual has committed violaticns as referred to under Arts.14 to 18 inclusive, 21-(2), or 21-(3), regarding the business or property of the corporation or of the individual, the person who actually committed the violation shall be punished as well as the corporation or the individual shall be fined in accordance with each Article concerned.
第二十一條ノ三中「又ハ前條」及び「若ハ移入」を削り、「二十倍」を「十倍」に、「三千圓」を「五萬圓」に改め、同條に次の一項を加える。
In Art.21-(3), "or the preceding Article" and "or carried in" shall be deleted, "20 times" shall read "10 times" , "3,000 yen" shall read "50,000 yen" , and the following paragraph shall be added to the same Article.
前條ノ罪ヲ犯シタル者ハ情状ニ因リ五年以下ノ懲役若ハ其ノ移入ニ係ル骨牌ニ對スル骨牌税二十倍ニ相當スル金額カ三千圓ヲ超ユルトキ三千圓ヲ超エ其ノ骨牌税二十倍以下ニ相當スル罰金ニ處シ又ハ懲役及罰金ヲ併科スルコトヲ得
A person who has committed the violation as referred to under the preceding Article, may, according to circumstances, be imprisoned for exceeding 5 years or fined exceeding 3,000 yen but not exceeding 20 times of the playing set tax, if 20 times of the tax imposed upon the playing set which he carried on exceeds 3,000 yen, or both imprisoned and fined.
第十六條　印紙税法の一部を次のように改正する。
Article 16.　The Stamp Duties Law shall be partly amended as follows:
第四條第一項第一号乃至第五号を次のように改める。
Art.4, Par.1, Items 1 to 5 inclusive shall read follows:
一　不動産、鐵道財團、軌道財團、自動車交通事業財團又ハ船舶ノ所有權移轉ニ關スル證書
二　消費貸借ニ關スル證書
三　請負ニ關スル證書
四　運送ニ關スル證書
五　傭船契約書
 記載金高千圓以下ノモノ　三圓 同一萬圓以下ノモノ　二十圓 同十萬圓以下ノモノ　六十圓 同五十萬圓以下ノモノ　二百圓 同百萬圓下ノモノ　三百圓 同五百萬圓以下ノモノ　千圓 同千萬圓以下ノモノ　二千圓 同千萬圓ヲ超ユルモノ　四千圓 記載金高ナキモノ　三圓
1.　Documents concerning the transfer of ownership of: Real estates, Railway foundations, Tramcar foundations, Motorcar traffic business foundations or Vessels.
2.　Certificates relating to loans of consumption.
3.　Certificates relating to contracts.
4.　Certificates relating to transportation.
5.　Charters.
 The mount of the entered-in sum not exceeding 1,000 yen........　3 yen 10,000 ,,........　20 ,, 100,000 ,,........　60 ,, 500,000 ,,........　200 ,, 1,000,000 ,,........　300 ,, 5,000,000 ,,........　1,000 ,, 10,000,000 ,,........　2,000 ,, The amount of the entered-in sum exceeding 10,000,000 yen..................　4,000 yen. In case the amount of sum is not shown..　3 yen.
同項第七号中「二十錢」を「一圓」に、同項第八号乃至第三十二号中「三十錢」を「一圓」に、同項第三十三号中「五十錢」を「二圓」に、同項第三十四号中「五圓」を「二十圓」に改める。
In No.7 of the same paragraph, "20 sen" shall be revised as "1 yen" and in Nos.8-32 of the same paragraph, "30 sen" shall be revised as "2 yen" and in No.34 of the same paragraph, "5 yen" shall be revised as "20 yen" .
第五條第七号、第九号、第九号ノ三、第十二号、第十四号及び第二十五号中「五十圓」を「百圓」に改める。
In Art.5, Items 7, 9, 9-(3), 12, 14 and 25, "50 yen" shall read "100 yen" .
第六條ノ二中「三十錢」を「一圓」に改める。
In Art.6-(2), "30 sen" shall read "1 yen" .
第十二條中「百圓」を「一萬圓」に改める。
In Art.12, "100 yen" shall read "10,000 yen" .
第十三條中「十圓」を「五百圓以下ノ罰金又ハ十圓以上」に改める。
In Art.13, "10 yen" shall read "fined not exceeding 500 yen or esceeding 20 yen" .
第十四條ノ二　法人ノ代表者又ハ法人若ハ人ノ代理人、使用人其ノ他ノ從業者其ノ法人又ハ人ノ業務又ハ財産ニ關シ第十一條乃至第十三條ノ違反行爲ヲ爲シタルトキハ行爲者ヲ罰スルノ外其ノ法人又ハ人ニ對シ各本條ノ罰金刑ヲ科ス
Art.14-(2).　In case a representative of a corporation, or deputy, an employee, or a member of a corporation or of an individual has committed violations as referred to under Arts.11 to 13 inclusive, regarding the business or property of the corporation or of the individual, the person who actually committed the violation shall be punished as well as the corporation or the individual shall be fined in accordance with the provisions of each Article concerned.
第十七條　馬券税法の一部を次のように改正する。
Article 17.　The Horse Race Tax Law shall be partly amended as follows:
第八條中「處シ直ニ其ノ税金ヲ徴收ス」を「處ス」に改め、但書を削り、同條に次の三項を加える。
In Art.8, "shall be fined, and the tax shall be immediately collected" shall read "shall be fined" , and the proviso shall be deleted, and the following three items shall be added to said Article:
前項ノ罪ヲ犯シタル者ハ情状ニ因リ五年以下ノ懲役若ハ其ノ逋脱シ若ハ逋脱セントシタル税金ノ五倍ヲ超エ十倍以下ニ相當スル罰金ニ處シ又ハ懲役及罰金ヲ併科スルコトヲ得
A person who has committed the violation as prescribed under the preceding paragraph, may, according to circumstances, be imprisoned not exceeding 5 years or fined exceeding 5 times but not exceeding 10 times of the tax which he has evaded or attempted to evade, or both imprisoned and fined.
前二項ノ場合ニ於テ罰金額ガ二十圓ニ満タザルトキハ之ヲ二十圓トス
If, in the case of the preceding two paragraphs the amount of the fine is not exceeding 20 yen, it shall be 20 yen.
第一項及第二項ノ場合ニ於テハ直ニ其ノ税金ヲ徴收ス
In case of Pars.1 and 2, the tax concerned shall be collected immediately.
第九條中「三百圓」を「五萬圓」に改める。
In Art.9, "300 yen" shall read "50,000 yen" .
第十條中「百圓」を「三萬圓」に改める。
In Art.10, "100 yen" shall read "30,000 yen" .
第十一條に次の但書を加える。
The following proviso shall be added to Art.11
但シ第八條第二項ノ場合ニ於テ懲役ノ刑ニ處スルトキハ此ノ限ニ在ラズ
Provided, that this shall not hold good if, in the care of Art.8, Par.2, the person is to be imprisoned.
第十二條　法人ノ代表者又ハ法人ノ代理人、使用人其ノ他ノ從業者其ノ法人ノ業務ニ關シ第八條乃至第十條ノ違反行爲ヲ爲シタルトキハ行爲者ヲ罰スルノ外其ノ法人ニ對シ各本條ノ罰金刑ヲ科ス
Art.12.　In case a representative of a juridical person, deputy, employee or member of a juridical person has committed violations as referred to under Arts.8 to 10 inclusive, regarding the business of the juridical person, the person who has actually committed the violation shall be punished as well as the juridical person or the individual shall be punished in accordance with the provisions of each Article concerned.
第十八條　狩猟法の一部を次のように改正する。
Article 18.　The Hunt Licence Tax Law shall be partly amended as follows:
第八條第一項中「五千圓」を「八千圓」に、「家族」を「同居ノ親族」に、「六百圓」を「二千四百圓」に、「四百圓」を「千二百圓」に、「二百圓」を「五百圓」に改める。
In Art.8, Par.1, "5,000 yen" shall read "8,000 yen" and "the family" shall read "the co-living-family" , "600 yen" shall read "2,400 yen" , "400 yen" shall read "1,200 yen" and "200 yen" shall read "500 yen" .
第十九條　間接國税犯則者處分法の一部を次のように改正する。
Article 19.　The Indirect National Tax Penalty Law shall be partly amended as follows:
第一條中「之ヲ」を「此等ノ者ニ於テ任意ニ提出シタル物ヲ」に改め、同條に次の一項を加える。
In Art.1, "or hold" shall be deleted and "or hold objects submitted by said persons at will" shall be added next to "the persons who are suspected of the offence" . Following paragraph shall be added to Art.1.
收税官吏ハ犯則事件ヲ調査スル爲必要アルトキハ參考人ノ所持スル物件、帳簿、書類等ヲ檢査スルコトヲ得
For the purpose of investigating the violation case, taxation officials may examine objects, account-books, documents, etc. which are possessed by the witness or hold those objects, if necessary.
第七條第三項中「虞アルトキハ」の下に「財務局長又ハ」を加える。
In Art.7, Par.3, "the Director of the Regional Financial Bureau or" shall be added next to "or other breakage" .
第十一條第二項に次の但書を加える。
Following proviso shall be added to Art.11, Par.2.
但シ重要ナル犯則事件ノ證憑ニ付テハ此ノ限ニ在ラス
Provided, however, this shall not hold good in respect to the evidences of the grave violation case.
同條第二項の次に次の一項を加える。
Following paragraph shall be added to Par.2 of the same Article.
税務署收税官吏ノ集取シタル重要ナル犯則事件ノ證憑ハ之ヲ所轄財務局收税官吏ニ引繼クヘシ
The evidences of the grave violation cases as collected by the taxation officials of a taxation office shall be handed over to the taxation officials of the proper Regional Financial Bureau.
同條第三項に次の但書を加える。
Following proviso shall be added to Par.3 of the same Article.
但シ其ノ證憑カ重要ナル犯則事件ノ證憑ナルトキハ最初ノ發見地所轄財務局ノ收税官吏ニ引繼クヘシ
Provided, if the evidences are those of the grave violation cases, taxation officials of the taxation office which administers the place in which those are first founded out shall hand over those to the taxation officials of the proper Regional Financial Bureau.
第十二條第二項の次に次の一項を加える。
Following paragraph shall be added to Art.12 Par.2.
財務局長ハ其ノ管轄區域外ニ於テ犯則事件ノ調査ヲ必要トスルトキハ之ヲ其ノ他ノ財務局長又ハ税務署長ニ嘱託スルコトヲ得
The Director of the Regional Financial Bureau may, when necessary to investigate the violation cases in the area outside his jurisdiction, ask the Director of the Regional Financial Bureau or the superintendent of a taxation office which administers the area concerned to investigate the case concerned.
第十三條、第十四條第一項、第十七條第一項及び第十九條中「税務署長」を「財務局長又ハ税務署長」に改める。
In Arts.13 and 14, Par.1, Art.17, Par.1 and Art.19, "the superintendent of a taxation office" shall read "the Director of the Regional Financial Bureau or the superintendent of a taxation office" .
第十九條ノ二中「第一條」を「第一條第一項」に、「千圓」を「三萬圓」に改める。
In Art.19-(2), "Art.1" shall read "Art.1, Par.1" and "1,000 yen" shall read "30,000 yen" .
第二十條　戰時補償特別措置法の一部を次のように改正する。
Article 20.　The War Indemnity Special Measures Law shall be partly amended as follows:
第四十一條第一項の次に次の二項を加える。
Following two paragraphs shall be added to Art.41, Par.1.
前項の場合において、同項に規定する讓渡人が解散に因り消滅していたときは、第三十二條の規定により戰時補償特別税を納付した代位納付義務者は、當該讓渡人にその政府特殊借入金の債權又は特殊預金等を讓渡した者に對し、命令の定めるところにより、當該代金納付義務者がその取得に要した對價に相當する金額と、當該讓渡人がその政府特殊借入金の債權又は特殊預金等の取得に要した對價に相當する金額とのいづれか少ない金額について求償をなすことができる。
If, in case of the preceding paragraph, the transferror as prescribed under the same paragraph has became extinct due to the dissolution the suorogator who had paid the war indemnity special tax by virtue of Art.35, may, as prescribed by Ordinance, request, as the recovery for the countervalue, to the person who had transferred to the said transferror the Government special debt certificate or the blocked account concerned, whichever is less.
前項の規定は、第一項に規定する讓渡人以外の者でその政府特殊借入金の債權又は特殊預金等を讓渡した者が解散に因り消滅していた場合について、これを準用する。
The provisions of the preceding paragraph shall apply in respect to the case where a person other than the transferror as prescribed under Par.1, who had transferred the Government special debt certificate or the blocked account has become extinct due to the dissolution.
同條第二項中「前項」を「前三項」に改め、同條第三項中「前項」及び「同項」を「前三項」に改める。
In Par.2 of the same Article, "the preceding paragraph" shall read "the preceding three paragraphs" and in Par.3 of the same Article, "the preceding paragraph" and "the same paragraph" shall read "the preceding three paragraphs" .
第四十二條第二項中「第四項」を「第六項」に改める。
In Art.42, Par.2, "Par.4" shall read "Par.6"
第五十三條第一項中「第三項」を「第五項」に、同條第二項中「第四項」を「第六項」に改める。
In Art.53, Par.1, "Par.3" shall read "Par.5" and in Par.2 of the same Article, "Par.4" shall read "Par.6" .
第六十三條の二　政府特殊借入金の債權を以て徴收した戰時補償特別税につき過誤納があつた場合における當該過誤納額の還付については、命令の定めるところにより、還付すべき額と同額の登録國債となすことにより、これをなすものとする。
Art.63-(2).　In case there is any amount of misoverpayment in the war indemnity special tax as collected in the form of Government special debt certificate, the amount overpaid may be refunded in the form of registered national bonds corresponding to the value to be refunded.
政府は、前項の過誤納額の還付のため必要な金額を限り、公債を發行することができる。
The Government may issue pubic bonds to the extent of an amount necessary for the refundment of the maisovrpaid amount as referred to under the preceding paragraph.
第二十一條　納税施設法は、これを廢止する。
Article 21.　The Taxpayment Facilities Law shall be abolished.
附　則
Supplementary Provisions:
第一條　この法律は、昭和二十二年十二月一日から、これを施行する。但し、取引所税法第十二條ノ二、第十二條ノ三及び第十九條第二号の改正規定は、昭和二十三年一月一日から、これを施行する。
Article 1.　The present Law shall come into force as from December 1, 1947;provided, that the amended provisions of Arts.12-(2), 12-(3) and 19, Item 2 shall be put into force as from January 1, 1948.
第二條　所得税法別表第二乃至第四の改正規定は、昭和二十二年七月一日以後の支給に係る給與に對する分につき、これを適用する。
Article 2.　The provisions concerning the amendment of the annexed Tables 2 to 4 inclusive 11-(4) of the Income Tax Law shall come into force as from the allowances paid on or after July 1, 1947.
昭和二十二年六月三十日以前の支給に係る給與に對する所得税の源泉徴收については、なお從前の所得税法別表第二乃至第四の例による。
In respect to the withholding of the income tax imposable upon the allowances paid on or before June 30, 1947, Annexed Tables 2 to 4 inclusive of the old Income Tax Law shall still prevail.
この法律施行前に徴收すべき所得税を徴收しなかつた場合又は徴收した税金を納付しなかつた場合において、この法律施行の際現に徴收していなかつた所得税の税額又は納付していなかつた所得税の税額についてこの法律施行前の期間に對應して加算すべき税額については、なお從前の所得税法第五十六條の例による。
In case a person has failed to withhold or pay over the income tax to be withheld before the enforcement date of the present Law the amount of tax to be added, in respect to the amount of income tax which is not withheld or paid over at the enforcement date of the present Law according to the term of time existing before the enforcement of the present Law, shall be computed in accordance with Art 56 of the old Income Tax Law.
前三項に定めるものを除く外、改正後の所得税法の規定（加算税及び罰則に關する部分を除く。）は、昭和二十二年分以後の所得税につき、これを適用する。但し、所得税法第六條第五号、第九條第一項第八号及び第二項並びに第十條の改正規定は、昭和二十三年一月一日以後における一時所得に對する分から、これを適用する。
Excepting the cases as are provided for under the preceding three paragraphs, the revised provisions of the Income Tax Law (excluding the provisions concerning the additional tax and penalties) shall be applied as from the income tax for 1947 or henceforth;provided, however, the revised provisions of Art.6, item 5, Art.9, Par.1, Item 8 and Par.2 and Art.10 of the Income Tax Law shall come into force as form the temporary income acquired on or after January 1, 1948.
所得税法第二十一條第二項の改正規定の適用により、四月予定申告書、七月予定申告書、十月予定申告書、七月修正予定申告書又は十月修正予定申告書の提出を要しないこととなつた者は、昭和二十二年分の所得税については、第四期分の所得税額は、これを納付することを要しない。
In case a person has become not liable to file the April provisional return, July provisional return, October provisional return and/or July revised provisional return or October revised provisional return by virtue of the revised provisions of Art.21, Par.2 of the Income Tax Law, the person concerned needs not pay the 4th installment of the income tax as stated in the return concerned.
改正後の所得税法の規定の適用により、予定納税額に増減があるに至つた者（前項に規定する者を除く。）の昭和二十二年分の第四期分として納付すべき所得税額は、從前の規定による當該納期分の所得税額につき、從前の規定により算出した予定納税額と改正後の規定により算出した予定納税額との差額に相當する金額を加算又は減算した金額とする。
In case there comes to accrue any increase or decrease in the estimated amount of tax as declared (excluding the person as prescribed under the preceding paragraph), the amount of income tax to be paid by the person concerned in the 4th installment, shall be the amount as increased or decreased by the amount equivalent to the difference between the estimated amount as computed according to the old Law and the estimated amount as computed according to the present Law.
第三條　法人税法第三十五條第二項の改正規定は、法人の昭和二十二年四月一日以後に終了する事業年度分から、これを適用する。
Article 3.　The amended provisions of Art.35, Par.2 of the Corporation Tax Law shall come into effect as from an accounting period of a corporation ending on or after April 1, 1947.
第四條　相続税法附則第三條第一項但書の改正規定は、昭和二十二年一月一日以後に納付すべき相続税（延納年割額を含む。）で、この法律施行の際現に納付されていない分から、これを適用する。
Article 4.　The amended provisions of Art.3, Par.1, proviso of the supplementary provisions of the Estate Tax Law shall come into effect as from the estate tax (including the annual instalment thereof) to he paid on or after January 1, 1947, which has not been paid at the enforcement date, of the present Law.
第五條　この法律施行前に課した又は課すべきであつた酒税については、なお從前の例による。
Article 5.　In respect to liquor tax imposed or imposable before the enforcement date of the present Law, the old Law shall still prevail.
この法律施行の際、製造場又は保税地域以外の場所で、酒類の製造者又は販賣業者が各種類を通じて合計四斗以上の酒類を所持する場合及びその所持する酒類が合計四斗に満たない場合でも命令で定める酒類が合計一斗以上である場合においては、その場所を製造場、その所持者を製造者とみなして、その所持する酒類に對し酒税を課する。この場合においては、この法律施行の日に、その酒類を製造場から移出したものとみなし、改正後の酒税法第二十七條、第二十七條ノ二又は第八十三條の規定により算出した税額と從前の規定により算出した税額との差額をその税額として、命令の定めるところにより徴收する。
In case a manufacturer or a seller of liquors possesses at the time of the enforcement of the present Law the total amount of which exceeds 4 to in every kind at the manufactories or at the place other than bonded areas, and in case the amount of liquors is not exceeding 4 to in total but the total amount of such types of 11 liquor as are prescribed by Ordinance exceeds 1 to said place is deemed to be the manufactory and the person who possesses them to be manufacturer and the liquor tax shall be imposed upon said liquors. In this case, said liquors shall be deemed-to have been taken out of the manufactory at the enforcemment date of the present Law and the balance between th amount of the tax as computed in accordance with the provisions of Arts.27 and 27-(2), or Art.83 of the amended Liquor Tax Law and the amount of the tax as computed in accordance with the old provisions shall be, as prescribed by Ordinance, collected as the liquor tax.
前項の製造者又は販賣業者が酒場、料理店その他酒類を自己の営業場において飮料に供することを業とする者であるときは、その業務の用に供するため所持する麦酒については一石につき五千六百九十圓、雜酒については一石につき二萬五千圓、その他の酒類については一石につき一萬圓の割合により算出した金額を、前項の酒税額に加算する。
In case the manufacturer or seller as mentioned above is the person who sells liquors for drinking in such bars, restaurants or other places as operated by himself, the amount as computed at the rate of 5,690 yen per 1 koku in respect to beer possessed for selling, 25,000 yen per 1 koku in respect to miscellaneous liquors and 10,000 yen per 1 koku in respect to other liquors shall be added to the amount of the liquor tax referred to under the preceding paragraph.
第二項の製造者又は販賣業者は、その所持する酒類の種類、級別及びアルコール分の異なるごとに数量、價格及び貯藏の場所並びに前項の規定に該當するときはその旨を、この法律施行後一箇月以内に、政府に申告しなければならない。
The manufacturer or seller referred to under Par.2 shall report to the Government, within one month after the enforcement date of the present Law the quantity, price and hoarding place of the Liquors possessed, as broken down for kind, class and content rate of alcohol and when coming under the preceding paragraph, the fact that he comes under said paragraph.
この法律施行の際、製造場に現存する酒類で、戻入又は移入したものについては、酒税法第三十八條第一項の規定にかかわらず、これを移出した時に酒税を徴收する。この場合においては、第二項後段に定める税額を、その税額とする。
In case liquors which exist at the manufactories at the time of the enforcement of the present Law, have been brought back or transferred in, the liquor tax shall be collected at the time of the transfer of the liquors out of the place, notwithstanding the provisions of Art.38, Par.1 of the liquor tax Law. In this case, the amount of the tax shall be the amount of the tax as prescribed in the latter half of Par.2.
第六條　この法律施行前に課した又は課すべきであつた清涼飮料税については、なお從前の例による。
Article 6.　In respect to the Soft Drink Tax imposed or imposable before the enforcement date of the present Law, the old Law shall still prevail.
この法律施行の際、製造場以外の場所で、同一人が第一種又は第二種を通じて合計一石以上の清涼飮料を所持する場合においては、その場所を製造場、その所持者を製造者とみなして、清涼飮料税を課する。この場合においては、この法律施行の日に、その清涼飮料を製造場以外に移出したものとみなし、第一種の清涼飮料については一石につき二千六百圓、第二種の清涼飮料については一石につき四千六百圓の割合により算出した金額をその税額として、命令の定めるところにより徴收する。
In case a person possesses in the place other than manufactories at the time of the enforcement of the present Law drinks the total amount of Which exceeds 1 koku in total, said places are deemed to be manufactories and the possessor to be a manufacturer and the soft drinks tax shall be imposed thereupon. In this case, the said soft drink is deemed to have been taken out of the manufactory at the enforcement date of the present Law, and the amount as computed at the rate of 2,600 yen per 1 koku in respect to the class 1 soft drink and 4,600 yen per 1 koku in respect to the Class 2 soft drink shall be, as prescribed by Ordinance, collected as the soft drinks tax.
前項の清涼飮料の所持者は、その所持する清涼飮料の種別、数量及び貯藏の場所を、この法律施行後一箇月以内に、政府に申告しなければならない。
A person who possesses soft drinks as mentioned above, shall report to the Government, within one month after the enforcement date of Art.8 the kind, quantity and the hoarding place of said soft drinks.
第七條　この法律施行前に課した又は課すべきであつた物品税については、なお從前の例による。
Article 7.　In respect to the commodity tax imposed or imposable before the enforcement date of the present Law, the old Law shall still prevail.
この法律施行後一箇月以内に輸出した菓子、糖果その他命令で定める物品に對する物品税法第十四條の規定による交付金については、なお從前の例による。
In respect to cakes, sweetmeats and other commodities as prescribed by Ordinance which has been exported within one month after the enforcement date of the present Law, the subsidies to be given pursuant to Art.14 of the Commodity Tax Law shall follow the old Law.
この法律施行前から、引き続いて、印材類を製造する者が、この法律施行後一箇月以内に、その旨を政府に申告するときは、この法律施行の日に、物品税法第十五條の規定により、申告したものとみなす。
In case a person who manufactures materials for seals continuously from the date before the enforcement date of the present Law reports the matter to the Government within one month after the enforcement date of the present Law he shall be deemed to have reported the matter on the enforcement date of the same Article pursuant to Art.15 of the Commodity Tax Law.
この法律施行の際、製造場又は保税地域以外の場所で、改正後の物品税法第一條に掲げる印材類若しくは第二種の物品の製造者若しくは販賣者又は命令で定める者が左の各号の一に該當する物品を所持する場合においては、その場所を製造場、その所持者を製造者とみなして、物品税を課する。この場合においては、この法律施行の日に、その物品を製造場外に移出したものとみなし、命令の定めるところにより、その物品税を徴收する。但し、從前の規定により物品税を課せられた物品については、その課せられた税額に相當する金額を控除した金額を、その税額とする。
In case a manufacturer or a retailer of materials for seals or class II commodities as prescribed in Art.1 of the revised Commodity Tax Law or other person as prescribed by ordinance, possesses at the time of the enforcement of the present Law, commodities corresponding to one of the undermentioned items at the places other than manufactories or bonded areas, the said places shall be deemed the manufactories and the possessor deemed the manufacturer, and the commodity tax shall be imposed thereupon. In this case, the said commodities shall be deemed to have been taken out of the manufactories at the enforcement date of the present Law and the commodity tax concerned shall be collected pursuant to what may be designated by Ordinance;provided, however, in respect to the commodities as imposed commodity tax in accordance with the old Law, the amount of tax shall be the amount minus the amount of tax which had been already paid:
一　價格一萬圓以上の印材類
1.　Materials for seals exceeding 10,000 yen.
二　三十萬本以上の燐寸
2.　Matches exceeding 300,000 sticks.
三　飴、葡萄糖又は麦芽糖で、合計二百斤以上のもの
3.　Wheat gluten, glucose or malt the total amount of which exceeds 200 kin.
四　サッカリン又はヅルチンで、合計一瓩以上のもの
4.　Saccharine or dulcin the total amount of which exceeds 1 Kg.
五　二百斤以上の蜂蜜
5.　Honey exceeding 200 kin.
前項の製造者若しくは販賣者又は命令で定める者は、同項第一号の物品については、数量、價格及び貯藏の場所を、同項第二号乃至第五号の物品については、その品名ごとに数量及び貯藏の場所を、この法律施行後一箇月以内に、政府に申告しなければならない。
The manufacturer, retailer or other persons as prescribed by Ordinance, shall file with the Government within one mouth after the enforcement date of the present Law, the quantity, value and hoarding places in respect to the commodities referred to under Item 1 of the same paragraph, and quantity and hoarding places in every kind of commodities in respect to the commodities as referred to under Items 2 to 5 inclusive of the same paragraph.
第八條　この法律施行前に課した又は課すべきであつた骨牌税については、なお從前の例による。
Article 8.　In respect to the playing sets tax imposed or impossable before the enforcement date of the present Law, the old Law shall still prevail.
この法律施行の際、骨牌の製造又は販賣をなす者の所持する骨牌については、製造又は販賣をなす者が、改正後の骨牌税法第四條の規定による税額と從前の規定による税額との差額に相當する金額を税額として、骨牌税を納めなければならない。
In respect to the playing sets which are possessed by a person who manufactures or retails them at the time of the enforcement of the present Law, the amount equal to the provisions of Art.4 of the revised Playing Sets Tax Law and the amount of tax as computed according to the old provisions.
第九條　この法律施行の日から昭和二十三年四月十五日までに狩猟の免許を受ける者については、昭和二十一年分の総合所得税又は増加所得税を納める者及びその家族を以て改正後の狩猟法第八條第一項に規定する一等に該當する者、分類所得税年額百五十圓以上を納める者及びその家族を以て同項に規定する二等に該當する者、これらの者以外の者を以て同項に規定する三等に該當する者とみなす。
Article 9.　For purposes of hunting licences to be given as from the enforcement date of the present Law to April 15, 1948, persons liable to pay the surtax or the increased income tax for the taxable year 1946 and members of his family shall be deemed persons who come under class 1 as prescribed in Art.8 of the same Law, personss liable to pay the classified income tax exceeding 150 yen per annum and members of his family shall be deemed persons who come under class 2 as prescribed in the same Article and other persons than those mentioned above shall be deemed persons who come under class 3 as prescribed in the same Article.
前項の分類所得税額の算定について必要な事項は、命令でこれを定める。
Matters necessary for the computation, of the classified income tax referred to under the preceding paragraph shall be prescribed by Ordinance.
第十條　この法律施行の際、現に存する納税準備預金については、旧納税施設法第十二條の規定を除く外、なお從前の例による。
Article 10.　In respect to deposits reserved for taxpayment existing at the enforcement date of the present Law, the old Law shall still prevail excepting the provisions of Art.12 of the old Taxpayment Facilities Law.
第十一條　この法律による入場税法の改正に因る昭和二十二年度分の入場税の増收額については、地方分與税法の規定は、これを適用しない。
Article 11.　In respect to the revenue of admission tax for 1947 as increased due to the revision of the Admission Tax Law by the present Law, the provisions of the Local Apportionment Tax Law shall not apply.
第十二條　この法律施行前に課した又は課すべきであつた登録税、織物消費税、入場税、特別入場税及び印紙税については、なお從前の例による。
Article 12.　In respect to the Registration Tax, Textile Excise, Admission Tax, Special Admission Tax and Stamp Duties, imposed or imposable before the enforcement date of the present Law the old Law shall still prevail.
第十三條　この法律施行前に、改正前の酒税法第五十九條第二項及び第五十九條ノ二第二項、織物消費税法第二十二條第二項、物品税法第二十五條ノ二第二項並びに入場税法第十九條第二項の規定により交付すべきであつた交付金については、なお從前の例による。
Article 13.　In respect to the subsidies to be given before the enforcement date of the present Law, in accordance with Art.59, Par.2 and Art.59-(2), Par.2 of the old Liquor Tax Law, Art.22, Par.2 of the old Textile Excise Law, Art.25-(2), Par.2 of the old Commodity Tax Law and Art.19, Par.2 of the old Admission Tax Law, the old Law shall still prevail.
第十四條　所得税法第五十五條第一項（同條第二項において準用する場合を含む。）、法人税法第四十二條第一項（同條第二項において準用する場合を含む）、特別法人税法第十八條ノ二第一項（同條第二項において準用する場合を含む。）又は相続税法第五十八條第一項（同條第二項又は第三項において準用する場合を含む。）の規定により税額を加算する場合において、この法律施行前の期間に對應して加算すべき税額については、なお從前の例による。
Article 14.　The old Law shall still prevail in respect to the computation of an amount of tax to be added acording to the term of time existing before the enforcement date of the present Law, in case an additional tax is to be collected by virtue of Art.55, Par.1 of the Income Tax Law (including the case as applied by virtue of Art.55, Par.2 of the old Law), Art.42, Par.1 of the Corporation Tax Law (including the case as applied by virtue cf Art.42, Par.2 of the old Law), Art.18-(2), Par.1 of the Special Corporation Tax Law (icluding the case as applied by virtue of Art.18-(2), Par.2 of the old Law) or Art.58, Par.2 of the Estate Tax Law (including the case as applied by virtue of Art.58, Par.2 or 3 of the old Law).
第十五條　この法律による他の法律の改正前になした行爲に關する罰則の適用については、なお從前の例による。
Article 15.　In respect to the application of penalties imposable upon violations committed before the revision of other Laws by the present Law, the old Law shall still prevail.
大藏大臣　栗栖赳夫
Minister of Finance　KURUSU Takeo
内閣総理大臣　片山哲
Prime Minister　KATAYAMA Tetsu