第一條所得税法の一部を次のように改正する。第六條第五号を次のように改める。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。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。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。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。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。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。第十四條第一項中「二百四十圓」を「四百八十圓」に改める。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。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。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。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。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。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。第四十條中「五萬圓」を「八萬圓」に改める。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。第五十五條第一項中「三錢」を「五錢」に改める。

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。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。

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。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。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。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。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。第七十條中「一萬圓」を「五萬圓」に改める。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。附則第五條の次に次の一條を加える。

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。

附則第七條中「第八号」を「第九号」に改める。附則第九條の次に次の一條を加える。

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。

別表第一乃至別表第四を次のように改める。別表第一　第十五條の規定による所得税額表（一）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

（二）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

（三）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

（四）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

（五）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

（備考　税額の求め方）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。別表第一の二　第十五條の規定による所得税額表（一）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

（二）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

（三）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

（四）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

（五）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

（備考　税額の求め方）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。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イ　給與所得　月額表（一）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

イ　月額表（二）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

イ　月額表（三）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

（備考　税額の求め方）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。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ロ　給與所得　半月額表（一）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

ロ　給與所得　半月額表（二）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

ロ　給與所得　半月額表（三）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

（備考　税額の求め方）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。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

ハ　旬額表（二）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

ハ　旬額表（三）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

（備考　税額の求め方）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。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ニ　給與所得　週額表（一）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

ニ　週額表（二）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

ニ　週額表（三）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

ニ　週額表（四）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

（備考　税額の求め方）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。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ホ　給與所得　日額表（一）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

ホ　日額表（二）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

ホ　日額表（三）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

（備考　税額の求め方）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。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賞與等給與所得　（一）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

賞與等給與所得　（二）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

賞與等給與所得　（三）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

（備考　税額の求め方）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。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退職所得　（一）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

退職所得　（二）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

（備考　税額の求め方）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。