法令番号: 法律第142号
公布年月日: 昭和22年11月30日
法令の形式: 法律

審議経過

I hereby promulgate the Law concerning the Partial Admendments to the Income Tax Law and Other Laws.
Signed:HIROHITO, Seal of the Emperor
This thirtieth day of the eleventh month of the twenty-second year of Showa (November 30, 1947)
Prime Minister　KATAYAMA Tetsu
Law No.142
Article 1.　The Income Tax Law shall be partly amended as follows.
Art.6, No.5 shall read as follows:
5.　Such incomes in the income referred to under Art.9, Par.1, Item 8, as an amount acquired in the way of donation, bequest or inheritance, an amount of insurance money paid due to death of the insured according to a life insurance contract, an amount of insurance money paid according to an injury-or non-life-insurance contract, income as acquired by the loss Compensation, consolation money and other incomes of similar natures.
In Art.9, Par.1, Item 4, "20%" shall read "25%" and "6,000 yen" shall read "12,500 yen" and in Par.1 of the same Article, "Item 8" shall read "Item 9" and the following item shall be added next to Item 7:
8.　As to the income other than the incomes as referred to under each of the abovementioned numbers and other than the incomes arising out of consecutive actions aiming at profit makings (the income shall hereinafer be called the temporary income), gross receipts in the year less amount of expenditures required for the aquisition of the income concerned, reduced by 50%.
In Par.2 of the same Article, "capital gains" shall read "capital gains and temporary income" .
In Art.10, Pars.1 and 2, "Item 8" shall read "Item 9" , in Par.3 of the same Article, "Item 8" shall read "Item 9" and "or amount of expenditures required for the acquisition of the income concerned as referred to under Item 8 of the same paragraph" shall be added next to "necessary expenditures" and the following paragraph shall be added to the same Article.
Necessary matters concerning the computation of capital gain shall be provided for by Ordinance;excepting the cases as designated under Par.1, Item 8 of the preceding Article.
In Art.13, Par.1,
"Exceeding 70,000
55%
100,000
60%
200,000
65%
500,000
70%
1,000,000
75%
" shall read
"Exceeding 70,000
57%
90,000
64%
120,000
58%
150,000
72%
200,000
76%
250,000
80%
300,000
82%
500,000
84%
1,000,000
85%
In Par.2 of the same Article, "the preceding paragraph" shall read "Par.1" and "(in case of the preceding paragraph, the amount equivalent to 80% of the sum total of the amount of income of the co-living families)" shall be added next to "respective taxable income" and the following paragraph shall be added next to Par.1:
In case the amount of tax as computed pursuant to the preceding paragraph is exceeding the amount equivalent to 80% of the amount of taxable income, the amount of income tax in excess of the amount concerned shall be exempted.
In Art.14, Par.1, "240 yen" shall read "480 yen" .
In Art.15, "on the income not exceeding 50,000 yen" shall read "on the income not exceeding 80,000 yen" , and "(in case of a co-living family, on the total of its income exceeding 50,000 yen)" and "as may be provided for by Ordinance" shall be deleted and the following two paragraphs shall be added to the same Article.
The amount of income of each number of a co-living family shall be added together for purposes of the application of the preceding paragraph, and the tax liabilities for each of the member shall be computed by allocating the amount as figured out by the Annexed Table 1 according to the total amount of income and the number of dependents, if any, to each member of the co-living family in proportion to the taxable income of respective members.
In case there are two or more members in a co-living family who make the earned or retirement income, and, who, when their incomes are put together, are entitled to more than 4,800 yen deduction by virtue of Art.12, Par.5, the excess in the deductible amount over 4,800 yen shall be deducted from the sum total of the income of the co-living family, for purposes of the application of the preceding Article.
In Art.21, Par.1, Item 1, "50,000 yen" shall read "80,000 yen" and in Par.2 of the same Article, "60,000 yen" shall read "80,000 yen" .
In Art.26, Par.1, Item 1, "50,000 yen" shall read "80,000 yen" , Par.2 of the same Article shall read as follows: No return need be filed, in the case of the preceding paragraph, in case the total of the receipts from earned income does not exceed 80,000 yen (or 30,000 yen in case a taxpayer receives earned income from two or more payers or in case the return is filed under the joint signature pursuant to Par.5 by applying the provision of Art.21, Par.4) or in case total of the retirement income less 50% and the earned income does not exceed 30,000 yen unless the total of other incomes exceeds 500 yen;provided, that, this shall not hold good in cases as may be provided for by Ordinance.
In Art.32, Par.2, "by the time-limit provided for by Ordinance" shall read "by the time-limit provided for by Ordinance, as prescribed by Ordinance" .
In Art.40, "50,000 yen" shall read "80,000 yen" .
In Art.45, Par.3, "within ten days after the correction or determination" shall read "within 15 days after the correction or determination" and "after the notification of the correction or determination is received" shall read "after the notification of the correction or determination is made" .
In Art.55, Par.1, "3 sen" shall read "5 sen" .
Art.56,　In case a person who is liable to withhold the income tax by virtue of Art.37, Par.1, Art.38, Par.1 and/or Arts.40 to 42 inclusive fails to withhold the income tax due at the time of payment or fails to pay over the tax withhold within the time-limit, he shall, as prescribed by Ordinance, pay a penalty tax in addition to the tax concerned, which is computed, according to the term of time as prescribed by Ordinance, by multiplying the tax in delinquency at the rate of 10 sen per 100 yen per diem.
The provisions of Art.35, Par.1 shall apply in respect to the amount of penalty tax as added by virtue of the preceding paragraph.
In Art.57, Par.1, "as prescribed by Ordinance" , shall be deleted, "5%" shall read "25%" , and "for each month elapsed" , and "according to the term of time prescribed by Ordinance;provided, that, this amount shall not exceed 50% of the tax concerned" shall be deleted.
In Art.64, Par.1, "as may be provided for by Ordinance" shall be deleted, and Par.2 of the same Article shall be deleted.
In Art.69, Par.1, "one year" shall read "3 years" and the following paragraph shall be added next to the same paragraph:
A person who has failed to withhold or pay over the income tax to be collected by virtue of Art.37, Par.1, Art.38, Par.1 or Arts.40 to 42 inclusive shall be imprisoned for not exceeding three years or fined or forfeit not exceeding 3 times of the tax failed to be withheld or to be paid over.
In Par.2 of the same Article, "preceding paragraph" shall read "preceding two paragraphs" and in Par.3 of the same Article, "or Par.2" shall be added next to "Par.1" and "or the tax failed to be withhold or to be paid over" shall be added next to "the tax" .
In Art.70, "10,000 yen" shall read "50,000 yen" .
In Art.74, "Art.69, Par.1" shall be added next to "or Par.2" .
The following Article shall be added to Art.5 of the Supplementary Provisions:
Art.5-(2).　The income tax shall not be imposed, for the time being upon the amount of margin profits of bonds or corporate debentures (meaning the amount redeemed less the value of issue) to be obtained by the redemption of public bonds and corporate debentures (including the debentures issued by a juridical person, other than a company, as established by virtue of special laws or Statutes).
In Art.7 of the Supplementary Provisions "Item 8" shall read "Item 9" .
The following Article shall be added next to Art.9 of the Supplementary Provisions:
Art.9-(2).　In respect to the income tax for 1947, "25%" as referred to under Art.9, Par.4, Item 1 shall read "22.5%" and "12,500 yen" shall read "11,250 yen" , "480 yen" as referred to under Art.14, Par.1 shall read "360 yen" and "Annexed Table 1" as referred to under Art.15, Pars.1 and 2, shall read"the Annexed Table 1-(2).
Annexed Tables 1 to 4 inclusive shall be amended as follows:
Annexed Table I. Tax Table In Accordance with Provisons of Art.15.
(1)
Amount of Income
Number of Exemptions
0
1
2
3
4
5
6
7
8
9
10
At least
But less than
Amount of Tax
\
\
\
\
\
\
\
\
\
\
\
\
\
4,900
0
0
0
0
0
0
0
0
0
0
0
4,900
5,000
20
0
0
0
0
0
0
0
0
0
0
5,000
5,100
40
0
0
0
0
0
0
0
0
0
0
5,100
5,200
60
0
0
0
0
0
0
0
0
0
0
5,200
5,300
80
0
0
0
0
0
0
0
0
0
0
5,300
5,400
100
0
0
0
0
0
0
0
0
0
0
5,400
5,500
120
0
0
0
0
0
0
0
0
0
0
5,500
5,600
140
0
0
0
0
0
0
0
0
0
0
5,600
5,700
160
0
0
0
0
0
0
0
0
0
0
5,700
5,800
180
0
0
0
0
0
0
0
0
0
0
5,800
5,900
200
0
0
0
0
0
0
0
0
0
0
5,900
6,000
220
0
0
0
0
0
0
0
0
0
0
6,000
6,100
240
0
0
0
0
0
0
0
0
0
0
6,100
6,200
260
0
0
0
0
0
0
0
0
0
0
6,200
6,300
280
0
0
0
0
0
0
0
0
0
0
6,300
6,400
300
0
0
0
0
0
0
0
0
0
0
6,400
6,500
320
0
0
0
0
0
0
0
0
0
0
6,500
6,600
340
0
0
0
0
0
0
0
0
0
0
6,600
6,700
360
0
0
0
0
0
0
0
0
0
0
6,700
6,800
380
0
0
0
0
0
0
0
0
0
0
6,800
6,900
400
0
0
0
0
0
0
0
0
0
0
6,900
7,000
420
0
0
0
0
0
0
0
0
0
0
7,000
7,100
440
0
0
0
0
0
0
0
0
0
0
7,100
7,200
460
0
0
0
0
0
0
0
0
0
0
7,200
7,300
480
0
0
0
0
0
0
0
0
0
0
7,300
7,400
500
20
0
0
0
0
0
0
0
0
0
7,400
7,500
520
40
0
0
0
0
0
0
0
0
0
7,500
7,600
540
60
0
0
0
0
0
0
0
0
0
7,600
7,700
650
80
0
0
0
0
0
0
0
0
0
7,700
7,800
580
100
0
0
0
0
0
0
0
0
0
7,800
7,900
600
120
0
0
0
0
0
0
0
0
0
7,900
8,000
620
140
0
0
0
0
0
0
0
0
0
8,000
8,200
640
160
0
0
0
0
0
0
0
0
0
8,200
8,400
640
160
0
0
0
0
0
0
0
0
0
8,400
8,600
720
240
0
0
0
0
0
0
0
0
0
8,600
8,800
760
280
0
0
0
0
0
0
0
0
0
8,800
9,000
800
320
0
0
0
0
0
0
0
0
0
9,000
9,200
840
360
0
0
0
0
0
0
0
0
0
9,200
9,400
880
400
0
0
0
0
0
0
0
0
0
9,400
9,600
920
440
0
0
0
0
0
0
0
0
0
9,600
9,800
960
480
0
0
0
0
0
0
0
0
0
9,800
10,000
1,000
520
40
0
0
0
0
0
0
0
0
10,000
10,200
1,040
560
80
0
0
0
0
0
0
0
0
10,200
10,400
1,080
600
120
0
0
0
0
0
0
0
0
10,400
10,600
1,120
640
160
0
0
0
0
0
0
0
0
10,600
10,800
1,160
680
200
0
0
0
0
0
0
0
0
10,800
11,000
1,200
720
240
0
0
0
0
0
0
0
0
11,000
11,200
1,240
760
280
0
0
0
0
0
0
0
0
11,200
11,400
1,280
800
320
0
0
0
0
0
0
0
0
11,400
11,600
1,320
840
360
0
0
0
0
0
0
0
0
11,600
11,800
1,360
880
400
0
0
0
0
0
0
0
0
11,800
12,000
1,400
929
440
0
0
0
0
0
0
0
0
(2)
Amount of Income
Number of Exemptions
0
1
2
3
4
5
6
7
8
9
10
At least
But less than
Amount of Tax
\
\
\
\
\
\
\
\
\
\
\
\
\
12,000
12,200
1,440
960
480
0
0
0
0
0
0
0
0
12,200
12,400
1,480
1,000
520
40
0
0
0
0
0
0
0
12,400
12,600
1,520
1,040
560
80
0
0
0
0
0
0
0
12,600
12,800
1,560
1,080
600
120
0
0
0
0
0
0
0
12,800
13,000
1,600
1,120
640
160
0
0
0
0
0
0
0
13,000
13,200
1,640
1,160
680
200
0
0
0
0
0
0
0
13,200
13,400
1,680
1,200
720
240
0
0
0
0
0
0
0
13,400
13,600
1,720
1,240
760
280
0
0
0
0
0
0
0
13,600
13,800
1,760
1,280
800
320
0
0
0
0
0
0
0
13,800
14,000
1,800
1,320
840
360
0
0
0
0
0
0
0
14,000
14,200
1,840
1,360
880
400
0
0
0
0
0
0
0
14,200
14,400
1,880
1,400
920
440
0
0
0
0
0
0
0
14,400
14,600
1,920
1,440
960
480
0
0
0
0
0
0
0
14,600
14,800
1,960
1,480
1,000
520
40
0
0
0
0
0
0
14,800
15,000
2,000
1,520
1,040
560
80
0
0
0
0
0
0
15,000
15,200
2,050
1,570
1,090
610
130
0
0
0
0
0
0
15,200
15,400
2,100
1,620
1,140
660
180
0
0
0
0
0
0
15,400
15,600
2,150
1,670
1,190
710
230
0
0
0
0
0
0
15,600
15,800
2,200
1,720
1,240
760
280
0
0
0
0
0
0
15,800
16,000
2,250
1,770
1,290
810
330
0
0
0
0
0
0
16,000
16,200
2,300
1,820
1,340
860
380
0
0
0
0
0
0
16,200
16,400
2,350
1,780
1,390
910
430
0
0
0
0
0
0
16,400
16,600
2,400
1,920
1,440
960
480
0
0
0
0
0
0
16,600
16,800
2,450
1,970
1,490
1,010
530
50
0
0
0
0
0
16,800
17,000
2,500
2,020
1,540
1,060
580
100
0
0
0
0
0
17,000
17,200
2,550
2,070
1,500
1,110
630
150
0
0
0
0
0
17,200
17,400
2,600
2,120
1,640
1,160
680
200
0
0
0
0
0
17,400
17,600
2,650
2,170
1,690
1,210
730
250
0
0
0
0
0
17,600
17,800
2,700
2,220
1,740
1,260
780
300
0
0
0
0
0
17,800
18,000
2,750
2,270
1,790
1,310
830
350
0
0
0
0
0
18,000
18,200
2,800
2,320
1,840
1,360
880
400
0
0
0
0
0
18,200
18,400
2,850
2,370
1,890
1,410
930
450
0
0
0
0
0
18,400
18,600
2,900
2,420
1,940
1,460
980
500
20
0
0
0
0
18,600
18,800
2,950
2,470
1,990
1,510
1,030
550
70
0
0
0
0
15,800
19,000
3,000
2,520
2,040
1,560
1,080
600
120
0
0
0
0
19,000
19,200
3,050
2,570
2,090
1,610
1,130
650
170
0
0
0
0
19,200
19,400
3,100
2,620
2,140
1,660
1,180
700
220
0
0
0
0
19,400
19,600
3,150
2,670
2,190
1,710
1,230
750
270
0
0
0
0
19,600
19,800
3,200
2,720
2,240
1,760
1,280
800
320
0
0
0
0
19,800
20,000
3,250
2,770
2,290
1,810
1,330
850
370
0
0
0
0
20,000
20,200
3,310
2,830
2,350
1,870
1,390
910
430
0
0
0
0
20,200
20,400
3,370
2,890
2,410
1,930
1,450
970
490
10
0
0
0
20,400
20,600
3,430
2,950
2,470
1,990
1,510
1,030
550
70
0
0
0
20,600
20,800
3,490
3,010
2,530
2,050
1,570
1,090
610
130
0
0
0
20,800
21,000
3,550
2,070
2,590
2,110
1,630
1,150
670
190
0
0
0
21,000
21,200
3,610
3,130
2,650
2,170
1,690
1,210
730
250
0
0
0
21,200
21,400
3,670
3,190
2,710
2,230
1,750
1,270
790
310
0
0
0
21,400
21,600
3,730
3,250
2,770
2,290
1,810
1,330
850
370
0
0
0
21,600
21,800
3,790
3,310
2,830
2,350
1,870
1,390
910
430
0
0
0
21,800
22,000
3,850
3,370
2,890
2,410
1,930
1,450
970
490
10
0
0
(3)
Amount of Income
Number of Exemption
At least But less than
0
1
2
3
4
5
6
7
8
9
10
Amount of Tax
\
\
\
\
\
\
\
\
\
\
\
\
\
22,000
22,200
3,910
3,430
2,950
2,470
1,990
1,510
1,030
550
70
0
0
22,200
22,400
3,970
3,490
3,010
2,530
2,050
1,570
1,090
610
130
0
0
22,400
22,600
4,030
3,550
3,070
2,590
2,110
1,630
1,150
670
190
0
0
22,600
22,800
4,090
3,610
3,130
2,650
2,170
1,690
1,210
730
250
0
0
22,800
23,000
4,150
3,670
3,190
2,710
2,230
1,750
1,270
790
310
0
0
23,000
23,200
4,210
3,730
3,250
2,770
2,290
1,810
1,330
850
370
0
0
23,200
23,400
4,270
3,790
3,310
2,830
2,350
1,870
1,390
910
430
0
0
23,400
23,600
4,330
3,850
3,370
2,890
2,410
1,930
1,450
970
490
10
0
23,600
23,800
4,390
3,910
3,430
2,950
2,470
1,990
1,510
1,030
550
70
0
23,800
24,000
4,450
3,970
3,490
3,010
2,530
2,050
1,570
1,090
610
130
0
24,000
24,200
4,510
4,030
3,550
3,070
2,590
2,110
1,630
1,150
670
190
0
24,200
24,400
4,570
4,090
3,610
3,130
2,650
2,170
1,690
1,210
730
250
0
24,400
24,600
4,630
4,150
3,670
3,190
2,710
2,230
1,750
1,270
790
310
0
24,600
24,800
4,690
4,210
3,730
3,250
2,770
2,290
1,810
1,330
850
370
0
24,800
25,000
4,750
4,270
3,790
3,310
2,830
2,350
1,870
1,390
910
430
0
25,000
25,200
4,820
4,340
3,860
3,380
2,900
2,420
1,940
1,460
980
500
20
25,200
25,400
4,890
4,410
3,930
3,450
2,970
3,490
2,010
1,530
1,050
570
90
25,400
25,600
4,960
4,480
4,000
3,520
3,040
2,560
2,080
1,600
1,120
640
160
25,600
25,800
5,030
4,550
4,070
3,590
3,110
2,630
2,150
1,670
1,190
710
230
25,800
26,000
5,100
4,620
4,140
3,660
3,180
2,700
2,220
1,740
1,260
780
300
26,000
26,200
5,170
4,690
4,210
3,730
3,250
2,770
2,290
1,810
1,330
850
370
26,200
26,400
5,240
4,760
4,280
3,800
3,320
2,840
2,360
1,880
1,400
920
440
26,400
26,600
4,310
4,830
4,350
3,870
3,390
2,910
2,430
1,950
1,470
990
510
26,600
26,800
5,380
4,900
4,420
3,940
3,460
2,980
2,500
2,020
1,540
1,060
580
26,800
27,000
5,450
4,970
4,490
4,010
3,530
3,050
2,570
2,090
1,610
1,130
650
27,000
27,200
5,520
5,040
4,560
4,080
3,600
3,120
2,640
2,160
1,680
1,200
720
27,200
27,400
5,590
5,110
4,630
4,150
3,670
3,190
2,710
2,230
1,750
1,270
790
27,400
27,600
5,660
5,180
4,700
4,220
3,740
3,260
2,780
2,300
1,820
1,340
860
27,600
27,800
5,730
5,250
4,770
4,290
3,810
3,330
2,850
2,370
1,890
1,410
930
27,800
28,000
5,800
5,320
4,840
4,360
3,880
3,400
2,920
2,440
1,960
1,480
1,000
28,000
28,200
5,870
5,390
4,910
4,430
3,950
3,470
2,990
2,510
2,030
1,550
1,070
28,200
28,400
5,940
5,460
4,980
4,500
4,020
3,540
3,060
2,580
2,100
1,620
1,140
28,400
28,600
6,010
5,530
5,050
4,570
4,093
3,610
3,130
2,650
2,170
1,690
1,210
28,600
28,800
6,080
5,600
5,120
4,640
4,160
3,680
3,200
2,720
2,240
1,760
1,280
28,800
29,000
6,150
5,670
5,190
4,710
4,230
3,750
3,270
2,790
2,310
1,830
1,350
29,000
29,200
6,220
5,740
5,260
4,780
4,300
3,820
3,340
2,860
2,380
1,900
1,420
29,200
29,400
6,290
5,810
5,330
4,850
4,370
3,890
3,410
2,930
2,450
1,970
1,490
29,400
29,600
6,360
5,880
5,400
4,920
4,440
3,960
3,480
3,000
2,520
2,040
1,560
29,600
29,800
6,430
5,950
5,470
4,990
4,510
4,030
3,550
3,070
2,590
2,110
1,630
29,800
30,000
6,500
6,020
5,540
5,060
4,580
4,100
3,620
3,140
2,660
2,180
1,700
30,000
30,500
6,570
6,090
5,610
5,130
4,650
4,170
3,690
3,210
2,730
2,250
1,770
30,500
31,000
6,745
6,265
5,785
5,305
4,825
4,345
3,865
3,385
2,905
2,425
1,945
31,000
31,500
6,920
6,440
5,960
5,480
5,000
4,520
4,040
3,560
3,080
2,600
2,120
31,500
32,000
7,095
6,615
6,135
5,655
5,175
4,695
4,215
3,735
3,255
2,775
2,295
32,000
32,500
7,270
6,790
6,310
5,830
5,350
4,870
4,390
3,910
3,430
2,950
2,470
32,500
33,000
7,445
6,965
6,485
6,005
5,525
5,045
4,565
4,085
3,605
3,125
2,645
33,000
33,500
7,620
7,140
6,660
6,180
5,700
5,220
4,740
4,260
3,780
3,300
2,820
33,500
34,000
7,795
7,315
6,835
6,353
5,875
5,395
4,915
4,435
3,955
3,475
2,995
34,000
34,500
7,970
7,490
7,010
6,530
6,050
5,570
5,090
4,610
4,130
3,650
3,170
34,500
35,000
8,145
7,665
7,185
6,705
6,225
5,745
5,265
4,785
4,305
3,825
3,345
(4)
Amount of Income
Number of Exemption
At least But lest shan
0
1
2
3
4
5
6
7
8
9
10
Amount of Tax
\
\
\
\
\
\
\
\
\
\
\
\
\
35,000
35,500
8,330
7,850
7,370
6,890
6,410
5,930
5,450
4,970
4,490
4,010
3,530
35,500
36,000
8,530
8,050
7,570
7,090
6,610
6,130
5,650
5,170
4,690
4,210
3,730
36,000
36,500
8,730
8,250
7,770
7,290
6,810
6,330
5,850
5,370
4,890
4,410
3,930
36,500
37,000
8,930
8,450
7,970
7,490
7,010
6,530
6,050
5,570
5,090
4,610
4,130
37,000
37,500
9,130
8,650
8,170
7,690
7,210
6,730
6,250
5,770
5,290
4,810
4,330
37,500
38,000
9,330
8,850
8,370
7,890
7,410
6,930
6,450
5,970
5,490
5,010
4,530
38,000
38,500
9,530
9,050
8,570
8,090
7,610
7,130
6,650
6,170
5,090
5,210
4,730
38,500
39,000
9,730
9,250
8,770
8,290
7,810
7,330
6,850
6,370
5,890
5,410
4,930
39,000
39,500
9,930
9,450
8,970
8,490
8,010
7,530
7,050
6,570
6,090
5,610
5,130
39,500
40,000
10,130
9,650
9,170
8,690
8,210
7,730
7,250
6,770
6,290
5,810
5,330
40,000
40,500
10,330
9,850
9,370
8,890
8,410
7,930
7,450
6,970
6,490
6,010
5,530
40,500
41,000
10,530
10,050
9,570
9,090
8,610
8,130
7,650
7,170
6,690
6,210
5,730
41,000
41,500
10,730
10,250
9,770
9,290
8,810
8,330
7,850
7,370
6,890
6,410
5,930
41,500
42,000
10,930
10,450
9,970
9,490
9,010
8,530
8,050
7,570
7,090
6,610
6,130
42,000
42,500
11,130
10,650
10,170
9,690
9,210
8,730
8,250
7,770
7,290
6,810
6,330
42,500
43,000
11,330
10,850
10,370
9,890
9,410
8,930
8,450
7,970
7,490
7,010
6,530
43,000
43,500
11,530
11,050
10,570
10,090
9,610
9,130
8,650
8,170
7,690
7,210
6,730
43,500
44,000
11,730
11,250
10,770
10,290
9,810
9,330
8,850
8,370
7,890
7,410
6,930
44,000
44,500
11,930
11,450
10,970
10,490
10,010
9,530
9,050
8,570
8,090
7,610
7,130
44,500
45,000
12,130
11,650
11,170
10,690
10,210
9,730
9,250
8,790
8,290
7,810
7,330
45,000
45,500
12,340
11,860
11,380
10,900
10,420
9,940
9,460
8,980
8,500
8,020
7,540
45,500
46,000
12,565
12,085
11,605
11,125
10,645
10,165
9,685
9,205
8,725
8,245
7,765
46,000
46,500
12,790
12,310
11,830
11,350
10,870
10,390
9,910
9,430
8,950
8,470
7,990
46,500
47,000
13,015
12,535
12,055
11,575
11,095
10,615
10,135
9,655
9,175
8,695
8,215
47,000
47,500
13,240
12,760
12,280
11,800
11,320
10,840
10,360
9,880
9,400
8,920
8,440
47,500
48,000
13,465
12,985
12,505
12,025
11,545
11,065
10,585
10,105
9,625
9,145
8,665
48,000
48,500
13,690
13,210
12,730
12,250
11,770
11,290
10,810
10,330
9,850
9,370
8,890
48,500
49,000
13,915
13,435
12,955
12,475
12,995
11,515
11,035
10,555
10,075
9,595
9,115
49,000
49,500
14,140
13,660
13,180
12,700
12,220
11,740
11,260
10,780
10,300
9,820
9,340
49,500
50,000
14,365
13,885
13,405
12,925
12,445
11,965
11,485
11,005
10,525
10,045
9,565
50,000
50,500
14,590
14,110
13,630
13,150
12,670
12,190
11,710
11,230
10,750
10,270
9,790
50,500
51,000
14,815
14,335
13,855
13,375
12,895
12,415
11,935
11,455
10,975
10,495
10,015
51,000
51,500
15,040
14,560
14,080
13,600
13,120
12,640
12,160
11,680
11,200
10,720
10,240
51,500
52,000
15,265
14,785
14,305
13,825
13,345
12,865
12,385
11,905
11,425
10,945
10,465
52,000
52,500
15,490
15,010
14,530
14,050
12,570
13,090
12,610
12,130
11,650
11,170
10,690
52,500
53,000
15,715
15,235
14,755
14,275
13,795
13,315
12,835
12,355
11,875
11,395
10,915
53,000
53,500
15,940
15,460
14,980
14,500
14,020
13,540
13,060
12,580
12,100
11,620
11,140
53,500
54,000
16,165
15,685
15,205
14,725
14,245
13,765
13,285
12,805
12,325
11,845
11,365
54,000
54,500
16,390
15,910
15,430
14,950
14,470
13,990
13,510
13,030
12,550
12,070
11,590
54,000
55,000
16,615
16,135
15,655
15,175
14,695
14,215
13,735
13,255
12,775
12,295
11,815
55,000
55,500
16,850
16,370
15,890
15,410
14,930
14,450
13,970
13,490
13,010
12,530
12,050
55,500
56,000
17,100
16,620
16,140
15,660
15,180
14,700
14,220
13,740
13,260
12,780
12,300
56,000
56,500
17,350
16,870
16,390
15,910
15,430
14,950
14,470
13,990
13,510
13,030
12,550
56,500
57,000
17,600
17,120
16,640
16,160
15,080
15,200
14,720
14,240
13,760
13,280
12,800
57,000
57,500
17,850
17,370
16,890
16,410
15,930
15,450
14,970
14,490
14,010
13,530
13,050
57,500
58,000
18,100
17,620
17,140
16,600
16,180
15,700
15,220
14,740
14,260
13,780
13,300
58,000
58,500
18,350
17,870
17,390
16,910
16,430
15,950
15,470
14,990
14,510
14,030
13,550
58,500
59,000
18,600
18,120
17,640
17,160
16,680
16,200
15,720
15,240
14,760
14,280
13,800
59,000
59,500
18,850
18,370
17,890
17,410
16,990
16,450
15,970
15,490
15,010
14,530
14,050
59,500
60,000
19,100
18,620
18,140
17,660
17,180
16,700
16,220
15,740
15,260
14,780
14,300
(5)
Amount of Income
Number of Exemptions
At least But less than
0
1
2
3
4
5
6
7
8
9
10
Amount of Tax
\
\
\
\
\
\
\
\
\
\
\
\
\
60,000
60,500
19,350
18,870
18,390
17,910
17,430
16,950
16,470
15,990
15,510
15,030
14,550
60,500
61,000
19,600
19,120
18,640
18,160
17,680
17,200
16,720
16,240
15,760
15,280
14,800
61,000
61,500
19,850
19,370
18,890
18,410
17,930
17,450
16,970
16,490
16,010
15,530
15,050
61,500
62,000
20,100
19,620
19,140
18,660
18,180
17,700
17,220
16,740
16,260
15,780
15,300
62,000
62,500
20,350
19,870
19,390
18,910
18,430
17,950
17,470
16,990
16,510
16,030
15,550
62,500
63,000
20,600
20,120
19,640
19,160
18,680
18,200
17,720
17,240
16,760
16,280
15,800
63,000
63,500
20,850
20,370
19,890
19,410
18,930
18,450
17,970
17,490
17,010
16,530
16,050
63,500
64,000
21,100
20,620
20,140
19,660
19,180
18,700
18,220
17,740
17,260
16,780
16,300
64,000
64,500
21,350
20,870
20,390
19,910
19,430
18,950
18,470
17,990
17,510
17,030
16,550
64,500
65,000
21,600
21,120
20,640
20,160
19,680
19,200
18,720
18,240
17,760
17,280
16,800
65,000
65,500
21,850
21,370
20,890
20,410
19,930
19,450
18,970
18,490
18,010
17,530
17,050
65,500
66,000
22,100
21,620
21,140
20,660
20,180
19,700
19,220
18,740
18,260
17,780
17,300
66,000
66,500
22,350
21,870
21,390
20,910
20,430
19,950
19,470
18,990
18,510
18,030
17,550
66,500
67,000
22,600
22,120
21,640
21,160
20,680
20,200
19,720
19,240
18,760
18,280
17,800
67,000
67,500
22,850
22,370
21,890
21,410
20,930
20,450
19,970
19,490
19,010
18,530
18,050
67,500
68,000
23,100
22,620
22,140
21,660
21,180
20,700
20,220
19,740
19,260
18,780
18,300
68,000
68,500
23,350
22,870
22,390
21,910
21,430
20,950
20,470
19,990
19,510
19,030
18,550
68,500
69,000
23,600
23,120
22,640
22,160
21,680
21,200
20,720
20,240
19,760
19,280
18,800
69,000
69,500
23,850
23,370
22,890
22,410
21,930
21,450
20,970
20,490
20,010
19,530
19,050
69,500
70,000
24,100
23,620
23,140
22,660
22,180
21,700
21,220
20,740
20,260
19,780
19,300
70,000
70,500
24,350
23,870
23,390
22,910
22,430
21,950
21,470
20,990
20,510
20,030
19,550
70,500
71,000
24,600
24,120
23,640
23,160
22,680
22,200
21,720
21,240
20,760
20,280
19,800
71,000
71,500
24,850
24,370
23,890
23,410
22,930
22,450
21,970
21,490
21,010
20,530
20,050
71,500
72,000
25,100
24,620
24,140
23,660
23,180
22,700
22,220
21,740
21,260
20,780
20,300
72,000
72,500
25,350
24,870
24,390
23,910
23,430
22,950
22,470
21,990
21,510
21,030
20,550
72,500
73,000
25,600
25,120
24,640
24,160
23,680
23,200
22,720
22,240
21,760
21,280
20,800
73,000
73,500
25,850
25,370
24,890
24,410
23,930
23,450
22,970
22,490
22,010
21,530
21,050
73,500
74,000
26,100
25,620
25,140
24,660
24,180
23,700
23,220
22,740
22,260
21,780
21,300
74,000
74,500
26,350
25,870
25,390
24,910
24,430
23,950
23,470
22,990
22,510
22,030
21,550
74,500
75,000
26,600
26,120
25,640
25,160
24,680
24,200
23,720
23,240
22,760
22,280
21,800
75,000
75,500
26,864
26,384
25,904
25,424
24,944
24,464
23,984
23,504
23,024
22,544
22,064
75,500
76,000
27,149
26,669
26,189
25,709
25,229
24,74
24,269
23,789
23,309
22,829
22,349
76,000
76,500
27,434
26,954
26,474
25,994
25,414
25,034
24,554
24,074
23,594
23,114
22,634
76,500
77,000
27,719
27,239
26,759
26,279
25,799
25,319
24,839
24,359
23,879
23,399
22,919
77,000
77,500
28,004
27,524
27,044
26,564
26,084
25,604
25,124
24,644
24,164
23,684
23,204
77,500
78,000
28,289
27,809
27,329
26,849
26,369
25,889
25,409
24,929
24,449
23,969
23,489
78,000
78,500
28,574
28,094
27,614
27,134
26,654
26,174
25,694
25,214
24,734
24,254
23,774
78,500
79,000
28,859
28,379
27,899
27,419
26,939
26,459
25,979
25,499
25,019
24,539
24,059
79,000
79,500
29,144
28,664
28,184
27,704
27,224
26,744
26,264
25,784
24,304
24,824
24,344
79,500
80,000
29,429
28,949
28,469
27,989
27,509
27,029
26,549
26,069
25,589
25,109
24,629
\80,000
29,714
29,234
28,754
28,274
27,794
27,314
26,834
26,354
25,874
25,394
24,914
In case number of dependents dxceeds\10,480 will be dedacted for each over 10, from the tax indicated under 10.
Note:How to find your tax liabilities:
-First find the line which corresponds to the amount of your income and you can get your figure at the cross of the above and numbers of your dependents.
Annexed Table I-II Tax Table In Accordance with Provisions of Art.15.
(1)　Amount of Income
Number of Exemptions
At least But less than
0
1
2
3
4
5
6
7
8
9
10
Amount of Tax
\
\
\
\
\
\
\
\
\
\
\
\
\
0
4,900
0
0
0
0
0
0
0
0
0
0
0
4,900
5,000
20
0
0
0
0
0
0
0
0
0
0
5,000
5,100
40
0
0
0
0
0
0
0
0
0
0
5,100
5,200
60
0
0
0
0
0
0
0
0
0
0
5,200
5,300
80
0
0
0
0
0
0
0
0
0
0
5,300
5,400
100
0
0
0
0
0
0
0
0
0
0
5,400
5,500
120
0
0
0
0
0
0
0
0
0
0
5,500
5,600
140
0
0
0
0
0
0
0
0
0
0
5,600
5,700
160
0
0
0
0
0
0
0
0
0
0
5,700
5,800
180
0
0
0
0
0
0
0
0
0
0
5,800
5,900
200
0
0
0
0
0
0
0
0
0
0
5,900
6,000
220
0
0
0
0
0
0
0
0
0
0
6,000
6,100
240
0
0
0
0
0
0
0
0
0
0
6,100
6,200
260
0
0
0
0
0
0
0
0
0
0
6,200
6,300
280
0
0
0
0
0
0
0
0
0
0
6,300
6,400
300
0
0
0
0
0
0
0
0
0
0
6,400
6,500
320
0
0
0
0
0
0
0
0
0
0
6,500
6,600
340
0
0
0
0
0
0
0
0
0
0
6,600
6,700
360
0
0
0
0
0
0
0
0
0
0
6,700
6,800
380
20
0
0
0
0
0
0
0
0
0
6,800
6,900
400
40
0
0
0
0
0
0
0
0
0
6,900
7,000
420
60
0
0
0
0
0
0
0
0
0
7,000
7,100
440
80
0
0
0
0
0
0
0
0
0
7,100
7,200
460
100
0
0
0
0
0
0
0
0
0
7,200
7,300
480
120
0
0
0
0
0
0
0
0
0
7,300
7,400
500
140
0
0
0
0
0
0
0
0
0
7,400
7,500
520
160
0
0
0
0
0
0
0
0
0
7,500
7,600
540
180
0
0
0
0
0
0
0
0
0
7,600
7,700
560
200
0
0
0
0
0
0
0
0
0
7,700
7,800
580
220
0
0
0
0
0
0
0
0
0
7,800
7,900
600
240
0
0
0
0
0
0
0
0
0
7,900
8,000
620
260
0
0
0
0
0
0
0
0
0
8,000
8,200
640
280
0
0
0
0
0
0
0
0
0
8,200
8,400
680
320
0
0
0
0
0
0
0
0
0
8,400
8,600
720
360
0
0
0
0
0
0
0
0
0
8,600
8,800
760
400
40
0
0
0
0
0
0
0
0
8,800
9,000
800
440
80
0
0
0
0
0
0
0
0
9,000
9,200
840
480
120
0
0
0
0
0
0
0
0
9,200
9,400
880
520
160
0
0
0
0
0
0
0
0
9,400
9,600
920
560
200
0
0
0
0
0
0
0
0
9,600
9,800
960
600
240
0
0
0
0
0
0
0
0
9,800
10,000
1,000
640
280
0
0
0
0
0
0
0
0
10,000
10,200
1,040
680
320
0
0
0
0
0
0
0
0
10,200
10,400
1,080
720
360
0
0
0
0
0
0
0
0
10,400
10,600
1,120
760
400
40
0
0
0
0
0
0
0
10,600
10,800
1,160
800
440
80
0
0
0
0
0
0
0
10,800
11,000
1,200
840
480
120
0
0
0
0
0
0
0
11,000
11,200
1,240
880
520
160
0
0
0
0
0
0
0
11,200
11,400
1,280
920
560
200
0
0
0
0
0
0
0
11,400
11,600
1,320
960
600
240
0
0
0
0
0
0
0
11,600
11,800
1,360
1,000
640
280
0
0
0
0
0
0
0
11,800
12,000
1,400
1,040
680
320
0
0
0
0
0
0
0
(2)
Amount of Income
Number of Exemption
At least But less than
0
1
2
3
4
5
6
7
8
9
10
Amount of Tax
\
\
\
\
\
\
\
\
\
\
\
\
\
12,000
12,200
1,440
1,080
720
360
0
0
0
0
0
0
0
12,200
12,400
1,480
1,120
760
400
40
0
0
0
0
0
0
12,400
12,600
1,520
1,160
800
440
80
0
0
0
0
0
0
12,600
12,800
1,560
1,200
840
480
120
0
0
0
0
0
0
12.800
13,000
1,600
1,240
880
520
160
0
0
0
0
0
0
13,000
13,200
1,640
1,280
920
560
200
0
0
0
0
0
0
13,200
13,400
1,680
1,320
960
600
240
0
0
0
0
0
0
13,400
13,600
1,720
1,360
1,000
640
280
0
0
0
0
0
0
13,600
13,800
1,760
1,400
1,040
680
320
0
0
0
0
0
0
13,800
14,000
1,800
1,440
1,080
720
360
0
0
0
0
0
0
14,000
14,200
1,840
1,480
1,120
760
400
40
0
0
0
0
0
14,200
14,400
1,880
1,520
1,160
800
440
80
0
0
0
0
0
14,400
14,600
1,920
1,560
1,200
840
480
120
0
0
0
0
0
14,600
14,800
1,960
1,600
1,240
880
520
160
0
0
0
0
0
14,800
15,000
2,000
1,640
1,280
920
560
200
0
0
0
0
0
15,000
15,200
2,050
1,690
1,330
970
610
250
0
0
0
0
0
15,200
15,400
2,100
1,740
1,380
1,020
660
300
0
0
0
0
0
15,400
15,600
2,150
1,790
1,430
1,070
710
350
0
0
0
0
0
15,600
15,800
2,200
1,840
1,480
1,120
760
400
40
0
0
0
0
15,800
16,000
2,250
1,890
1,530
1,170
810
450
90
0
0
0
0
16,000
16,200
2,300
1,940
1,580
1,220
860
500
140
0
0
0
0
16,200
16,400
2,350
1,990
1,630
1,270
910
550
190
0
0
0
0
16,400
16,000
2,400
2,040
1,680
1,320
960
600
240
0
0
0
0
16,600
16,800
2,450
2,090
1,730
1,370
1,010
650
290
0
0
0
0
16,800
17,000
2,500
2,140
1,780
1,420
1,060
700
340
0
0
0
0
17,000
17,200
2,550
2,190
1,830
1,470
1,110
750
390
30
0
0
0
17,200
17,400
2,600
2,240
1,880
1,520
1,160
800
440
80
0
0
0
17,400
17,600
2,650
2,290
1,930
1,570
1,210
850
490
130
0
0
0
17,600
17,800
2,700
2,340
1,980
1,620
1,260
900
540
180
0
0
0
17,800
18,000
2,750
2,390
2,030
1,670
1,310
950
590
230
0
0
0
18,000
18,200
2,800
2,440
2,080
1,720
1,360
1,000
640
280
0
0
0
18,200
18,40
2,850
2,490
2,130
1,770
1,410
1,050
690
330
0
0
0
18,400
18,600
2,900
2,540
2,180
1,820
1,460
1,100
740
380
20
0
0
18,600
18,800
2,950
2,590
2,230
1,870
1,510
1,150
790
430
70
0
0
18,800
19,000
3,000
2,640
2,280
1,920
1,560
1,200
840
480
120
0
0
19,000
19,200
3,059
2,690
2,330
1,970
1,610
1,250
890
530
170
0
0
19,200
19,400
3,100
2,740
2,380
2,020
1,660
1,300
940
580
220
0
0
19,400
19,600
3,150
2,790
2,430
2,070
1,710
1,350
990
630
270
0
0
19,600
19,800
3,200
2,840
2,480
2,120
1,760
1,400
1,040
680
320
0
0
19,800
20,000
3,250
2,890
2,530
2,170
1,810
1,450
1,090
730
370
10
0
20,000
20,200
3,310
2,950
2,590
2,230
1,870
1,510
1,150
790
430
70
0
20,200
20,400
3,370
3,010
2,650
2,290
1,930
1,570
1,210
850
490
130
0
20,400
20,600
3,430
3,070
2,710
2,350
1,990
1,630
1,270
910
550
190
0
20,600
20,800
3,490
3,130
2,770
2,410
2,050
1,690
1,330
970
610
250
0
20,800
21,000
3,550
3,190
2,830
2,470
2,110
1,750
1,390
1,030
670
310
0
21,000
21,200
3,610
3,250
2,890
2,530
2,170
1,810
1,450
1,090
730
370
10
21,200
21,400
3,670
3,310
2,950
2,590
2,230
1,870
1,510
1,150
790
430
70
21,400
21,600
3,730
3,370
3,010
2,650
2,290
1,930
1,570
1,210
850
490
130
21,600
21,800
3,790
3,430
3,070
2,710
2,350
1,990
1,630
1,270
910
550
190
21,800
22,000
3,850
3,490
3,130
2,770
2,410
2,050
1,690
1,330
970
610
250
(3)
Amount of Income
Number of Exemption
At least But less than
0
1
2
3
4
5
6
7
8
9
10
Amount of Tax
\
\
\
\
\
\
\
\
\
\
\
\
\
22,000
22,200
3,910
3,550
3,190
2,830
2,470
2,110
1,750
1,390
1,030
670
310
22,200
22,400
3,970
3,610
3,250
2,890
2,530
2,170
1,810
1,450
1,090
730
370
22,400
22,600
4,030
3,670
3,310
2,950
2,590
2,230
1,870
1,510
1,150
790
430
22,600
22,800
4,090
3,730
3,370
3,010
2,650
2,290
1,930
1,570
1,210
850
490
22,800
23,000
4,150
3,790
3,430
3,070
2,710
2,350
1,990
1,630
1,270
910
550
23,000
23,200
4,210
3,850
3,490
3,130
2,770
2,410
2,050
1,690
1,330
970
610
23,200
23,400
4,270
3,910
3,550
3,190
2,830
2,470
3,110
1,750
1,390
1,030
670
23,400
23,600
4,330
3,970
3,610
3,250
2,890
2,530
2,170
1,810
1,450
1,090
730
23,600
23,800
4,390
4,030
3,670
3,310
2,950
2,590
2,230
1,870
1,510
1,150
790
23,800
24,000
4,450
4,090
3,730
3,370
3,010
2,650
2,290
1,930
1,570
1,210
850
24,000
24,200
4,510
4,150
3,790
3,430
3,070
2,710
2,350
1,990
1,630
1,270
910
24,200
24,400
4,570
4,210
3,850
3,490
3,130
2,770
2,410
2,050
1,690
1,330
970
24,400
24,600
4,630
4,270
3,910
3,550
3,190
2,830
3,470
2,110
1,750
1,390
1,030
24,600
24,800
4,690
4,330
3,970
3,610
3,250
2,890
2,530
2,170
1,810
1,450
1,090
24,800
25,000
4,750
4,390
4,030
3,670
3,310
2,950
2,590
2,230
1,870
1,510
1,150
25,000
25,200
4,820
4,460
4,100
3,740
3,380
3,020
2,660
2,300
1,940
1,580
1,220
25,200
25,400
4,890
4,530
4,170
3,810
3,450
3,090
2,730
2,370
2,010
1,650
1,290
25,400
25,600
4,960
4,600
4,240
3,880
3,520
3,160
2,800
2,440
2,080
1,720
1,360
25,600
25,800
5,030
4,670
4,310
3,950
3,590
3,230
2,870
2,510
2,150
1,790
1,430
25,800
26,000
5,100
4,740
4,380
4,020
3,660
3,300
2,940
2,580
2,220
1,860
1,500
26,000
26,200
5,170
4,810
4,450
4,090
3,730
3,370
3,010
2,650
2,290
1,930
1,570
26,200
26,400
5,240
4,880
4,520
4,160
3,800
3,440
3,080
2,720
2,360
2,000
1,640
26,400
26,600
5,310
4,950
4,590
4,230
3,870
3,510
3,150
2,790
2,430
2,070
1,710
26,600
26,800
5,380
5,020
4,660
4,300
3,940
3,580
3,220
2,860
2,500
2,140
1,780
26,800
27,000
5,450
5,090
4,730
4,370
4,010
3,650
3,290
2,930
2,570
2,210
1,850
27,000
27,200
5,520
5,160
4,800
4,440
4,080
3,720
3,360
3,000
2,640
2,280
1,920
27,200
27,400
5,590
5,230
4,870
4,510
4,150
3,790
3,430
3,070
2,710
2,350
1,990
27,400
27,600
5,660
5,300
4,940
4,580
4,220
3,860
3,500
3,140
2,780
2,420
2,060
27,600
27,800
5,730
5,370
5,010
4,650
4,290
3,390
3,570
3,210
2,850
2,490
1,130
27,800
28,000
5,800
5,440
5,080
4,720
4,360
4,000
3,640
3,280
2,920
2,560
2,200
28,000
28,200
5,870
5,510
5,510
4,790
4,430
4,070
3,710
3,350
2,990
2,630
2,270
28,200
28,400
5,940
5,580
5,220
4,860
4,500
5,140
3,780
3,420
3,060
2,700
2,340
28,400
28,600
6,010
5,650
5,290
4,930
4,570
4,210
3,850
3,490
3,130
2,770
2,410
28,600
28,800
6,080
5,720
5,360
5,000
4,640
4,280
3,920
3,560
3,200
2,840
2,480
28,800
29,000
6,150
5,790
5,430
5,070
4,710
4,350
3,990
3,630
3,270
2,910
2,550
29,000
29,200
6,220
5,860
5,500
5,140
4,780
4,420
4,060
3,700
3,340
2,980
2,620
29,200
29,400
6,290
5,930
5,570
5,210
4,850
4,490
4,130
3,770
3,410
3,050
2,690
29,400
29,600
6,360
6,000
5,640
5,280
4,920
4,560
4,200
3,840
3,480
3,120
2,760
29,600
29,800
6,430
6,070
5,710
5,350
4,990
4,630
4,270
3,910
3,550
3,190
2,830
29,800
30,000
6,500
6,140
5,780
5,420
5,060
4,700
4,340
3,980
3,620
3,260
2,900
30,000
30,500
6,570
6,210
5,850
5,490
5,130
4,770
4,410
4,050
3,690
3,330
2,970
30,500
31,000
6,745
6,385
6,025
5,665
5,305
4,945
4,585
4,225
3,865
3,505
3,145
31,000
31,500
6,920
6,560
6,200
5,840
5,480
5,120
4,760
4,400
4,040
3,680
3,320
31,500
32,000
7,095
6,735
6,375
6,015
5,655
5,295
4,935
4,575
4,215
3,855
3,495
32,000
32,500
7,270
6,910
6,550
6,190
5,830
5,470
5,110
4,750
4,390
4,030
3,670
32,500
33,000
7,445
7,085
6,725
6,365
6,005
5,645
5,285
4,925
4,565
4,205
3,845
33,000
33,500
7,620
7,260
6,900
6,540
6,180
5,820
5,460
5,100
4,740
4,380
4,020
33,500
34,000
7,795
7,435
7,075
6,715
6,355
5,995
5,635
5,275
4,915
4,555
4,195
34,000
34,500
7,970
7,610
7,250
6,890
6,530
6,170
5,810
5,450
5,090
4,730
4,370
34,500
35,000
8,145
7,785
7,425
7,065
6,705
6,345
5,985
5,625
5,265
4,905
4,545
(4)
Amount of Income
Number of Exemption
At least But less than
0
1
2
3
4
5
6
7
8
9
10
Amount of Tax
\
\
\
\
\
\
\
\
\
\
\
\
\
35,000
35,500
8,330
7,970
7,610
7,250
6,890
6,530
6,170
5,810
5,450
5,090
4,730
35,500
36,000
8,530
8,170
7,810
7,450
7,090
6,730
6,370
6,010
5,650
5,290
4,930
36,000
36,500
8,730
8,370
8,010
7,650
7,290
6,930
6,570
6,210
5,850
5,490
5,130
36,500
37,000
8,930
8,570
8,210
7,850
7,490
7,130
6,770
6,410
6,050
5,690
5,330
37,000
37,500
9,130
8,770
8,410
8,050
7,690
7,330
6,970
6,610
6,250
5,890
5,530
37,500
38,000
9,330
8,970
8,610
8,250
7,890
7,530
7,170
6,810
6,450
6,090
5,730
38,000
38,500
9,530
9,170
8,810
8,450
8,090
7,730
7,370
7,010
6,650
6,290
5,930
38,500
39,000
9,730
9,370
9,010
8,650
8,290
7,930
7,570
7,210
6,850
6,490
6,130
39,000
39,500
9,930
9,570
9,210
8,850
8,490
8,130
7,770
7,410
7,050
6,690
6,330
39,500
40,000
10,130
9,770
9,410
9,050
8,690
8,330
7,970
7,610
7,250
6,890
6,530
40,000
40,500
10,330
9,970
9,610
9,250
8,890
8,530
8,170
7,810
7,450
7,090
6,730
40,500
41,000
10,530
10,170
9,810
9,450
9,090
8,730
8,370
8,010
7,650
7,290
6,930
41,000
41,500
10,730
10,370
10,010
9,650
9,290
8,930
8,570
8,210
7,850
7,490
7,130
41,500
42,000
10,930
10,570
10,210
9,850
9,490
9,130
8,770
8,410
8,050
7,690
7,330
42,000
42,500
11,130
10,770
10,410
10,050
9,690
9,330
8,970
8,610
8,250
7,890
7,530
42,500
43,000
11,330
10,970
10,610
10,250
9,890
9,530
9,170
8,810
8,450
8,090
7,730
43,000
43,500
11,530
11,170
10,810
10,450
10,090
9,730
9,370
9,010
8,650
8,200
7,930
43,500
44,000
11,730
11,370
11,010
10,650
10,290
9,930
9,570
9,210
8,850
8,490
8,130
44,000
44,500
11,930
11,570
11,210
10,850
10,490
10,130
9,770
9,410
9,050
8,690
8,330
44,500
45,000
12,130
11,770
11,410
11,050
10,690
10,330
9,970
9,610
9,250
8,890
8,530
45,000
45,500
12,340
11,980
11,620
11,260
10,900
10,540
10,180
9,820
9,460
9,100
8,740
45,500
46,000
12,565
12,205
11,845
11,485
11,125
10,765
10,405
10,045
9,685
9,325
8,965
46,000
46,500
12,790
12,430
12,070
11,710
11,350
10,990
10,630
10,270
9,910
9,550
9,190
46,500
47,000
13,015
12,655
12,295
11,935
11,575
11,215
10,855
10,495
10,135
9,775
9,415
47,000
47,500
13,240
12,880
12,520
12,160
11,800
11,440
11,080
10,720
10,360
10,000
9,640
47,500
48,000
13,465
13,105
12,745
12,385
12,025
11,665
11,305
10,945
10,585
10,225
9,865
48,000
48,500
13,690
13,330
12,970
12,610
12,250
11,890
11,530
11,170
10,810
10,450
10,090
48,500
49,000
13,915
13,555
13,195
12,835
12,475
12,115
11,755
11,395
11,035
10,675
10,315
49,000
49,500
14,140
13,780
13,420
13,060
12,700
12,340
11,980
11,620
11,260
10,900
10,540
49,500
50,000
14,365
14,005
13,645
13,285
12,925
12,565
12,205
11,845
11,485
11,125
10,765
50,000
50,500
14,590
14,230
13,870
13,510
13,150
12,790
12,430
12,070
11,710
11,350
10,990
50,500
51,000
14,815
14,455
14,095
13,735
13,375
13,015
12,655
12,295
11,935
11,575
11,215
51,000
51,500
15,040
14,680
14,320
13,960
13,600
13,240
12,880
12,520
12,160
11,800
11,440
51,500
52,000
15,265
14,905
14,545
14,185
13,825
13,465
13,105
12,745
12,385
12,025
11,665
52,000
52,500
15,490
15,130
14,770
14,410
14,050
18,690
13,330
12,970
12,610
12,250
11,890
52,500
53,000
15,715
15,355
14,995
14,635
14,275
13,915
13,555
13,195
12,835
12,475
12,115
53,000
53,500
15,940
15,580
15,220
14,860
14,500
14,140
13,780
13,420
13,060
12,700
12,340
53,500
54,000
16,165
15,805
15,445
15,085
14,725
14,365
14,005
13,645
13,285
12,925
12,565
54,000
54,500
16,390
16,030
15,670
15,310
14,950
14,590
14,230
13,870
13,510
13,150
12,790
54,500
55,000
16,615
16,255
15,895
15,535
15,175
14,815
14,455
14,095
13,735
13,375
13,015
55,000
55,500
16,850
16,490
16,130
15,770
15,410
15,050
14,690
14,330
13,970
13,610
13,250
55,500
56,000
17,100
16,740
16,380
16,020
15,660
15,300
14,940
14,580
14,220
13,860
13,500
56,000
56,500
17,350
16,990
16,630
16,270
15,910
15,550
15,190
14,830
14,470
14,110
13,750
56,500
57,000
17,600
17,240
16,880
16,520
16,160
15,800
15,440
15,080
14,720
14,360
14,000
57,000
57,500
17,850
17,490
17,130
16,770
16,410
16,050
15,690
15,830
14,970
14,610
14,250
57,500
58,000
18,100
17,740
17,380
17,020
16,660
16,300
15,940
15,580
15,220
14,860
14,500
58,000
58,500
18,350
17,990
17,630
17,270
16,910
16,550
16,190
15,830
15,470
15,110
14,750
58,500
59,000
18,600
18,240
17,880
17,520
17,160
16,800
16,440
16,080
15,720
15,360
15,000
59,000
59,500
18,850
18,490
18,130
17,770
17,410
17,050
16,690
16,330
15,970
15,610
15,250
59,500
60,000
19,100
18,740
18,380
18,020
17,660
17,300
16,940
16,580
16,220
10,860
15,500
(5)
Amount of Income
Number of Exemption
At least But less than
0
1
2
3
4
5
6
7
8
9
10
Amount of Tax
\
\
\
\
\
\
\
\
\
\
\
\
\
60,000
60,500
19,350
18,990
18,630
18,270
17,910
17,550
17,190
16,830
16,470
16,110
15,750
60,500
61,000
19,600
19,240
18,880
18,520
18,160
17,800
17,440
17,080
16,720
16,360
16,000
61,000
61,500
19,850
19,490
19,130
18,770
18,410
18,050
17,690
17,330
16,970
16,610
16,250
61,500
62,000
20,100
19,740
19,380
19,020
18,660
18,300
17,940
17,580
17,220
16,860
16,500
62,000
62,500
20,350
19,990
19,630
19,270
18,910
18,550
18,190
17,830
17,470
17,110
16,750
62,500
63,000
20,600
20,240
19,880
19,520
19,160
18,800
18,440
18,080
17,720
17,360
17,000
63,000
63,500
20,850
20,490
20,130
19,770
19,410
19,050
18,690
18,330
17,970
17,610
17,250
63,500
64,000
21,100
20,740
20,380
20,020
19,660
19,300
18,940
18,580
18,220
17,860
17,500
64,000
64,500
21,350
20,990
20,630
20,270
19,910
19,550
19,190
18,830
18,470
18,110
17,750
64,500
65,000
21,600
21,240
20,880
20,520
20,160
19,800
19,440
19,080
18,720
18,360
18,000
65,000
65,500
21,850
21,490
21,130
20,770
20,410
20,050
19,690
19,330
18,970
18,610
18,250
65,500
66,000
22,100
21,740
21,380
21,020
20,660
20,300
19,940
19,580
19,220
18,860
18,500
66,000
66,500
22,350
21,990
21,630
21,270
20,910
20,550
20,190
19,830
19,470
19,110
18,750
66,500
67,000
22,600
22,240
21,880
21,520
21,160
20,800
20,440
20,080
19,720
19,360
19,000
67,000
67,500
22,850
22,490
22,130
21,770
21,410
21,050
20,690
20,330
19,970
19,610
19,250
67,500
68,000
23,100
22,740
22,380
22,020
21,660
21,300
20,940
20,580
20,220
19,860
19,500
68,000
68,500
23,350
22,990
22,630
22,270
21,910
21,550
21,190
20,830
20,470
20,110
19,750
68,500
69,000
23,600
23,240
22,880
22,520
22,160
21,800
21,440
21,080
20,720
20,360
20,000
69,000
69,500
23,850
23,490
23,130
22,770
22,410
22,050
21,690
21,330
20,970
20,610
20,250
69,500
70,000
24,100
23,740
23,380
23,020
22,660
22,300
21,940
21,580
21,220
20,860
20,500
70,000
70,500
24,350
23,990
23,630
23,270
22,910
22,550
22,190
21,830
21,470
21,110
20,750
70,500
71,000
24,600
24,240
23,880
23,520
23,160
22,800
22,440
22,080
21,720
21,360
21,000
71,000
71,500
24,850
24,490
24,130
23,770
23,410
23,050
22,690
22,330
21,970
21,610
21,250
71,500
72,000
25,100
24,740
24,380
24,020
23,660
23,300
22,940
22,580
22,220
21,860
21,500
72,000
72,500
25,350
24,990
24,630
24,270
23,910
23,550
23,190
22,830
22,470
22,110
21,750
72,500
73,000
25,600
25,240
24,880
24,520
24,160
23,800
23,400
23,080
22,720
22,360
22,000
73,000
73,500
25,850
25,490
25,130
24,770
24,410
24,050
23,690
23,330
22,970
22,610
22,250
73,500
74,000
26,100
25,740
25,380
25,020
24,660
24,300
23,940
23,580
23,220
22,860
22,500
74,000
74,500
26,350
25,990
25,630
25,270
24,910
24,550
24,190
23,830
23,470
23,110
22,750
74,500
75,000
26,600
26,240
25,880
25,520
25,160
24,800
24,440
24,080
23,720
23,360
23,000
75,000
75,500
26,864
26,504
26,144
25,784
25,424
25,064
24,704
24,344
23,984
23,624
23,264
75,500
76,000
27,149
26,789
26,429
26,069
25,709
25,349
24,989
24,629
24,269
23,909
23,549
76,000
76,500
27,434
27,074
26,714
26,354
25,994
25,634
25,274
24,914
24,554
24,194
23,834
76,500
77,000
27,719
27,359
26,999
26,639
26,279
25,919
25,559
25,199
24,839
24,479
24,119
77,000
77,500
28,004
27,644
27,284
26,924
26,564
26,204
25,844
25,484
25,124
24,764
24,404
77,500
78,000
28,289
27,929
27,569
27,209
26,849
26,489
26,129
25,769
25,409
25,049
24,689
78,000
78,500
28,574
28,214
27,854
27,494
27,134
26,774
26,414
26,054
25,694
25,334
24,974
78,500
79,000
28,859
28,499
28,139
27,779
27,419
27,059
26,699
26,339
25,979
25,619
25,259
79,000
79,500
29,144
28,784
28,424
28,064
27,704
27,344
26,984
26,624
26,264
25,904
25,544
79,500
80,000
29,429
29,069
28,709
28,349
27,989
27,629
27,269
26,909
26,549
26,189
25,829
\80,000
29,714
29,354
28,994
28,634
28,274
27,914
27,554
27,194
26,834
26,474
26,114
In case number of dependents exceeds \10,360 will be deducted for each over 10, from the tax indicated.
Note:How to find your tax liabilities:-First find the line which corresponds to the amount of your income and you can get your figure at the cross of the above and numbers of your dependents.
Annexed Table II (A) Withholding Table In Accordance with Provisions of Art.38, Par.1, Items 1 and 4-(Monthly Basis).
(1)
Amount of Allowance
0
1
2
3　4
5
6
7
8
9
10
(A) Amount of tax referred to in Art.38, Par.1, Item 1
(B) Amount for Tax referred to in Art.38, Par.1 item 4.16% of wages.
Number of Exemption
At least less than
Amount of Tax
0
1
2
3
4
5
6
7
8
9
10
\
\
\
\
\
\
\
\
\
\
\
\
\
\
0
600
0
0
0
0
0
0
0
0
0
0
0
0
600
650
10
0
0
0
0
0
0
0
0
0
0
90
650
700
17
0
0
0
0
0
0
0
0
0
0
97
700
750
25
0
0
0
0
0
0
0
0
0
0
105
750
800
32
0
0
0
0
0
0
0
0
0
0
112
800
850
40
0
0
0
0
0
0
0
0
0
0
120
850
900
47
7
0
0
0
0
0
0
0
0
0
127
900
950
55
15
0
0
0
0
0
0
0
0
0
135
950
1,000
62
22
0
0
0
0
0
0
0
0
0
142
1,000
1,050
70
30
0
0
0
0
0
0
0
0
0
150
1,050
1,100
77
37
0
0
0
0
0
0
0
0
0
157
1,100
1,150
85
45
5
0
0
0
0
0
0
0
0
165
1,150
1,200
92
52
12
0
0
0
0
0
0
0
0
173
1,200
1,250
100
60
20
0
0
0
0
0
0
0
0
183
1,250
1,300
107
67
27
0
0
0
0
0
0
0
0
192
1,300
1,350
115
75
35
0
0
0
0
0
0
0
0
201
1,350
1,400
122
82
42
2
0
0
0
0
0
0
0
211
1,400
1,450
130
90
50
10
0
0
0
0
0
0
0
220
1,450
1,500
137
97
57
17
0
0
0
0
0
0
0
229
1,500
1,550
145
105
65
25
0
0
0
0
0
0
0
239
1,550
1,600
152
112
72
32
0
0
0
0
0
0
0
248
1,600
1,650
160
120
80
40
0
0
0
0
0
0
0
258
1,650
1,700
167
127
87
47
7
0
0
0
0
0
0
267
1,700
1,750
176
136
96
56
16
0
0
0
0
0
0
278
1,750
1,800
186
146
106
66
26
0
0
0
0
0
0
289
1,800
1,850
195
155
115
75
35
0
0
0
0
0
0
300
1,850
1,900
204
164
124
84
44
4
0
0
0
0
0
312
1,900
1,950
214
174
134
94
54
14
0
0
0
0
0
323
1,950
2,000
223
183
143
103
63
23
0
0
0
0
0
334
2,000
2,050
233
193
153
113
73
33
0
0
0
0
0
345
2,050
2,100
242
202
162
122
82
42
2
0
0
0
0
357
2,100
2,150
251
211
171
131
91
51
11
0
0
0
0
368
2,150
2,200
261
221
181
141
101
61
21
0
0
0
0
379
2,200
2,250
270
230
190
150
110
70
30
0
0
0
0
390
2,250
2,300
282
242
202
162
122
82
42
2
0
0
0
402
2,300
2,350
293
253
213
173
133
93
53
13
0
0
0
416
2,350
2,400
304
264
224
184
144
104
64
24
0
0
0
429
2,400
2,450
315
275
235
195
155
115
75
35
0
0
0
442
2,450
2,500
327
287
247
207
167
127
87
47
7
0
0
455
2,500
2,550
338
298
258
218
178
138
98
58
18
0
0
468
2,550
2,600
349
309
269
229
189
149
109
69
29
0
0
481
2,600
2,650
360
320
280
240
200
160
120
80
40
0
0
494
2,650
2,700
372
332
292
252
212
172
132
92
52
12
0
507
2,700
2,750
383
343
303
263
223
183
143
103
63
23
0
521
2,750
2,800
394
354
314
274
234
194
154
114
74
34
0
534
2,800
2,850
407
367
327
287
247
207
167
127
87
47
7
547
2,850
2,900
420
380
340
300
260
220
180
140
100
60
20
560
2,900
2,950
433
393
353
313
273
233
193
153
113
73
33
573
2,950
3,000
446
406
366
326
286
246
206
166
126
86
46
586
3,000
3,050
459
419
379
339
299
259
219
179
139
99
59
599
(2)
(A) Amount of tax referred to in Art.38, Par.1, Item 1
(B) Amount of Tax referred to in Art.38 Par.1 item 4.
Number of Exemptions
Amount of Allowance
0
1
2
3
4
5
6
7
8
9
10
At leat less than
Amount of Tax
\
\
\
\
\
\
\
\
\
\
\
\
\
3,050
3,100
472
432
392
352
312
272
232
192
152
112
72
612
3,100
3,150
486
446
406
366
326
286
246
206
166
126
86
626
3,150
3,200
499
459
419
379
339
299
259
219
179
139
99
639
3,200
3,250
512
472
432
392
352
312
272
232
192
152
112
652
3,250
3,300
525
485
445
405
365
325
285
245
205
165
125
665
3,300
3,350
538
498
458
418
378
338
298
258
218
178
138
978
3,350
3,400
551
511
471
431
391
351
311
271
231
191
151
692
3,400
3,450
564
524
484
444
404
364
324
284
244
204
164
707
3,450
3,500
577
537
497
457
417
377
337
297
257
217
177
722
3,500
3,550
591
551
511
471
431
391
351
311
271
231
191
737
3,550
3,600
604
564
524
484
444
404
364
324
284
244
204
752
3,600
3,650
617
577
537
497
457
417
377
337
297
257
217
767
3,650
3,700
630
590
550
510
470
430
390
350
310
270
230
782
3,700
3,750
643
603
563
523
483
443
403
343
323
283
243
797
3,750
3,860
656
616
576
536
496
456
416
376
336
296
256
812
3,800
3,850
669
629
589
549
509
469
429
389
349
309
269
827
3,850
3,900
682
642
602
562
522
482
442
402
362
322
282
842
3,900
3,950
697
657
617
577
537
497
457
417
377
337
297
857
3,950
4,000
712
672
632
592
552
512
472
432
392
352
312
872
4,000
4,050
727
687
647
607
567
527
487
447
407
367
327
887
4,050
4,100
742
702
662
622
582
542
502
462
422
382
342
902
4,100
4,150
757
717
677
637
597
557
517
477
437
397
367
917
4,150
4,200
772
732
692
652
612
572
532
492
452
412
372
932
4,200
4,250
790
750
710
670
630
590
550
510
470
430
390
959
4,250
4,300
810
770
730
690
650
610
570
530
490
450
410
970
4,300
4,350
830
790
750
710
670
630
590
550
510
470
430
990
4,350
4,400
850
810
770
730
690
650
610
570
530
490
450
1,010
4,400
4,450
870
830
790
750
710
670
630
590
550
510
470
1,031
4,450
4,500
890
850
810
770
730
690
650
610
570
530
490
1,054
4,500
4,550
910
870
830
790
750
710
670
630
590
550
510
1,076
4,550
4,600
930
890
850
810
770
730
690
650
610
570
530
1,099
4,600
4,650
950
910
870
830
790
750
710
670
630
590
550
1,121
4,650
4,700
970
930
890
850
810
770
730
690
650
610
570
1,144
4,700
4,750
990
950
910
870
830
790
750
710
670
630
590
1,166
4,750
4,809
1,010
970
930
890
850
810
770
730
690
650
610
1,189
4,800
4,850
1,031
991
951
911
871
831
791
751
711
671
631
1,211
4,850
4,900
1,054
1,014
974
934
894
854
814
774
734
694
654
1,234
4,900
4,950
1,076
1,036
996
956
916
876
836
796
756
716
676
1,256
4,950
5,000
1,099
1,059
1,019
979
939
899
859
819
779
739
699
1,279
5,000
5,050
1,121
1,081
1,041
1,001
961
921
881
841
801
761
721
1,301
5,050
5,100
1,144
1,104
1,064
1,024
984
944
904
864
824
784
744
1,324
5,100
5,150
1,166
1,126
1,086
1,046
1,006
966
926
886
846
806
766
1,346
5,150
5,200
1,189
1,149
1,109
1,069
1,029
989
949
909
869
829
789
1,369
5,200
5,250
1,211
1,171
1,131
1,091
1,051
1,011
971
931
891
851
811
1,391
5,250
5,300
1,234
1,194
1,154
1,114
1,074
1,034
994
954
914
874
834
1,416
5,300
5,350
1,256
1,216
1,176
1,136
1,096
1,056
1,016
976
936
896
856
1,441
5,350
5,400
1,279
1,239
1,199
1,159
1,119
1,079
1,039
999
959
919
879
1,466
5,400
5,450
1,301
1,261
1,221
1,181
1,141
1,101
1,061
1,021
981
941
901
1,491
5,450
5,500
1,324
1,284
1,244
1,204
1,164
1,124
1,084
1,044
1,004
964
924
1,516
5,500
5,550
1,346
1,306
1,266
1,266
1,186
1,146
1,106
1,066
1,026
986
946
1,541
(3)
(A) Amount of tax referred to in Art.38, Par.1, Item 1
(B) Amount of Tax referred to in Art.38, Par.1, item 4.
Number of Exemptions
Amount of Allowance
0
1
2
3
4
5
6
7
8
9
10
At least less than
Amount of Tax
\
\
\
\
\
\
\
\
\
\
\
\
\
\
5,550
5,600
1,369
1,329
1,289
1,249
1,209
1,169
1,129
1,089
1,049
1,009
969
1,566
5,600
5,650
1,391
1,351
1,311
1,271
1,231
1,191
1,151
1,111
1,071
1,031
991
1,591
5,650
5,700
1,416
1,376
1,336
1,296
1,256
1,216
1,176
1,136
1,096
1,056
1,016
1,616
5,700
5,750
1,441
1,401
1,361
1,321
1,281
1,241
1,201
1,161
1,121
1,081
1,041
1,641
5,750
5,800
1,466
1,426
1,386
1,346
1,306
1,266
1,226
1,186
1,146
1,106
1,066
1,666
5,800
5,850
1,491
1,451
1,411
1,371
1,331
1,291
1,251
1,211
1,171
1,131
1,091
1,691
5,850
5,900
1,516
1,476
1.436
1,396
1,356
1,316
1,276
1,236
1,196
1,156
1,116
1,716
5,900
5,950
1,541
1,501
1,461
1,421
1,381
1,341
1,301
1,261
1,221
1,181
1,141
1,741
5,950
6,000
1.566
1,526
1,486
1,446
1,406
1,366
1,326
1,286
1,246
1,206
1,166
1,766
6,000
6,050
1,591
1,551
1,511
1,471
1,431
1,391
1,351
1,311
1,271
1,231
1,191
1,791
6,050
6,100
1,616
1,576
1,536
1,496
1,456
1,416
1,376
1,336
1,296
1,256
1,216
1,816
6,100
6,150
1,641
1,601
1,561
1,521
1,481
1,441
1,401
1,361
1,321
1,281
1,241
1,841
6,150
6,200
1,666
1,626
1,586
1,546
1,506
1,466
1,426
1,386
1,346
1,306
1,266
1,866
6,200
6,250
1,691
1.651
1,611
1,571
1,531
1,491
1,451
1,411
1,371
1,331
1,291
1,891
6,250
6,300
1,716
1,676
1,636
1,596
1,556
1,516
1,476
1,436
1,396
1,356
1,316
1,916
6,300
6,350
1,741
1.701
1,661
1,621
1,581
1,541
1,501
1,461
1,421
1,381
1,341
1,941
6,350
6,400
1,766
1,726
1,686
1,646
1,606
1,566
1,526
1,486
1,446
1,406
1,366
1,966
6,400
6,450
1,791
1,751
1,711
1,671
1,631
1,591
1,551
1,511
1,471
1,431
1,391
1,991
6,450
6,500
1,816
1,776
1,736
1,696
1,656
1,616
1,576
1,536
1,496
1,456
1,416
2,016
6,500
6,550
1,841
1,801
1,761
1,721
1,681
1,641
1,601
1,561
1,521
1,481
1,441
2,041
6,550
6,600
1,866
1,826
1,786
1,746
1,706
1,666
1,626
1,586
1,546
1,506
1,466
2,066
6,600
6,650
1,891
1,851
1,811
1,771
1,731
1,691
1,651
1,611
1,571
1,531
1,491
2,091
6,650
6,700
1.916
1,876
1,836
1,796
1,756
1,716
1.676
1,636
1,596
1.556
1,515
2,116
6,700
6,750
1,941
1,901
1,861
1,821
1,781
1,741
1,701
1,661
1,621
1,581
1,541
2,141
6,750
6,800
1,966
1,926
1,886
1,846
1,806
1,766
1,726
1,686
1,646
1,606
1,566
2,166
6,800
6,850
1,991
1,951
1,911
1,871
1,831
1,791
1,751
1,711
1,671
1,631
1,591
2,191
6,850
6,900
2,016
1,976
1,936
1,896
1,856
1,816
1,776
1,736
1,696
1,656
1,616
2,216
6,900
6,950
2,041
2,001
1,961
1,921
1,881
1,841
1,801
1,761
1,721
1,681
1,641
2,242
6,950
7,000
2,066
2,026
1,986
1,946
1,906
1,866
1,826
1,786
1,746
1,706
1,666
2,271
7,000
7,050
2,091
2,051
2,011
1,971
1,931
1,891
1,851
1,811
1,771
1,731
1,691
2,299
7,050
7,100
2,116
2,076
2,036
1,996
1,956
1,916
1,876
1,836
1,796
1,756
1,716
2,328
7,100
7,150
2,141
2,101
2,061
2,021
1,981
1,941
1,901
1,861
1,821
1,781
1,741
2,356
7,150
7,200
2,166
2,126
2,086
2,046
2,006
1,966
1,926
1,886
1,846
1,806
1,766
2,385
7,200
7,250
2,191
2,151
2,111
2,071
2,031
1,991
1,951
1,911
1,871
1,831
1,791
2,413
7,250
7,300
2,216
2,176
2,136
2,096
2,056
2,016
1,976
1,936
1,896
1,856
1,816
2,442
\7,300
2,242
2,202
2,162
2,122
2,082
2,042
2,002
1,962
1,922
1,882
1,842
2,470
Over\7,300
57% of the excess over\7,300 plus the amount of tax indicated under\7,300.
In case the number of dependents exceeds\10.40 will be deducted for each over 10, from the tax indicated under 10.
Note:How to find your tax liabilities:-　First fixed the line which corresponds to the amount of your allowance and you can get your figure at the cross of the above and numbers of your dependents.
Annexed Table II (B) Withholding Table In Accordance with Provisions of Art.38, Par.1, Items I and 4-
(Semi-monthly Basis)(1)
(A) Amount of tax referred to in Art.38, Par.1, Item 1
(B) Amount of Tax referred to in Art.38, Par.1, item 4 15% of wages.
Number of Exemptions Amount of Allowance
0
1
2
3
4
5
6
7
8
9
10
At least
less than
Amount of Tax
\
\
\
\
\
\
\
\
\
\
\
\
\
\
0 300
0
0
0
0
0
0
0
0
0
0
0
0 300
325
5.00
0
0
0
0
0
0
0
0
0
0
45.00
325
350
8.50
0
0
0
0
0
0
0
0
0
0
48.50
350
375
12.50
0
0
0
0
0
0
0
0
0
0
52.50
375
400
16.00
0
0
0
0
0
0
0
0
0
0
56.00
400
425
20.00
0
0
0
0
0
0
0
0
0
0
60.00
425
450
23.50
3.50
0
0
0
0
0
0
0
0
0
63.50
450
475
27.50
7.50
0
0
0
0
0
0
0
0
0
67.50
475
500
31.00
11.00
0
0
0
0
0
0
0
0
0
71.00
500
525
35.00
15.00
0
0
0
0
0
0
0
0
0
75.00
525
550
38.50
18.50
0
0
0
0
0
0
0
0
0
78.50
550
575
42.50
22.50
2.00
0
0
0
0
0
0
0
0
82.50
575
600
46.00
26.00
6.50
0
0
0
0
0
0
0
0
86.50
600
625
50.00
30.00
10.00
0
0
0
0
0
0
0
0
91.50
625
650
53.50
33.50
13.50
0
0
0
0
0
0
0
0
96.00
650
675
57.50
37.50
17.50
0
0
0
0
0
0
0
0
100.50
675
700
61.00
41.00
21.00
1.00
0
0
0
0
0
0
0
105.50
700
725
65.00
45.00
25.00
5.00
0
0
0
0
0
0
0
110.00
725
750
68.50
48.50
28.50
8.50
0
0
0
0
0
0
0
114.50
750
775
72.50
52.50
32.50
12.50
0
0
0
0
0
0
0
119.50
775
800
76.00
56.00
36.00
16.00
0
0
0
0
0
0
0
124.00
800
825
80.00
60.00
40.00
20.00
0
0
0
0
0
0
0
129.00
825
850
83.50
63.50
43.50
23.50
3.50
0
0
0
0
0
0
133.50
850
875
88.00
68.00
48.00
28.00
8.00
0
0
0
0
0
0
139.00
875
900
93.00
73.00
53.00
33.00
13.00
0
0
0
0
0
0
144.50
900
925
97.50
77.50
57.50
37.50
17.50
0
0
0
0
0
0
150.00
925
950
102.00
82.00
62.00
42.00
22.00
2.00
0
0
0
0
0
156.00
950
975
107.00
87.00
67.00
47.00
27.00
7.00
0
0
0
0
0
161.50
975
1,000
111.50
91.50
71.50
51.50
31.50
11.50
0
0
0
0
0
167.00
1,000
1,025
116.50
96.50
76.50
56.50
36.50
16.50
0
0
0
0
0
172.50
1,025
1,050
121.00
101.00
81.00
61.00
41.00
21.60
1.00
0
0
0
0
178.50
1,050
1,075
126.56
105.50
85.50
65.50
45.50
25.50
5.50
0
0
0
0
184.00
1,075
1,100
130.50
110.50
90.50
70.50
50.50
30.50
10.50
0
0
0
0
189.50
1,100
1,125
135.00
115.00
95.00
75.00
55.00
35.00
15.00
0
0
0
0
195.00
1,125
1,150
141.00
121.00
101.00
81.00
61.00
41.00
21.00
1.00
0
0
0
201.00
1,150
1,175
146.50
126.50
105.50
86.50
66.50
46.50
26.50
6.50
0
0
0
208.00
1,175
1,200
152.00
132.00
112.00
92.00
72.00
52.00
32.00
12.00
0
0
0
214.50
1,200
1,225
157.50
137.50
117.50
97.50
77.50
57.50
37.50
17.50
0
0
0
221.00
1,225
1,250
163.50
143,50
123.50
103.50
83.50
63.50
43.50
23.50
3.50
0
0
227.50
1,250
1,275
169.00
149.00
129.00
109.00
89.00
69.00
49.00
29.00
9.00
0
0
234.00
1,275
1,300
174.50
154.50
134.50
114.50
94.50
74.50
54.50
34.50
14.50
0
0
240.50
1,300
1,325
180.00
160.00
140.00
120.00
100.00
80.00
60.00
40.00
20.00
0
0
247.00
1,325
1,350
186.00
166.00
146.00
126.00
106.00
86.00
66.00
46.00
26.00
6.00
0
253.50
1,350
1,375
191.50
171.50
151.50
131.50
111.50
91.50
71.50
51.50
31.50
11.50
0
260.50
1,375
1,400
197.00
177.00
157.00
137.00
117.00
97.00
77.00
57.00
37.00
17.00
0
267.00
1,400
1,425
203.50
183.50
163.50
143.50
123.50
103.50
83.50
63.50
43.50
23.50
3.50
273.50
1,425
1,450
210.00
190.00
170.00
150.00
130.00
110.00
90.00
70.00
50.00
30.00
10.00
280.00
1,450
1,475
216.50
196.50
176.50
156.50
136.50
116.50
96.50
76.50
56.50
36.50
16.50
286.50
1,475
1,500
223.00
203.00
183.00
163.00
143.00
123.00
103.00
83.00
63.00
43.00
23.00
293.00
1,500
1,525
229.50
209.50
189.50
169.50
149.50
129.50
109.50
89.50
69.50
49.50
29.50
299.50
(2)
(A) Amount of tax referred to in Art.38, Par.1, Item 1
(B) Amount of Tax referred to in Art.38, Par.1, item 4.
Number of Exemptions Amount of Allowance
0
1
2
3
4
5
6
7
8
9
10
At least
less than
Number of Tax
\
\
\
\
\
\
\
\
\
\
\
\
\
\
1,525
1,550
236.00
216.00
196.00
176.00
156.00
136.00
116.00
96.00
76.00
56.00
36.00
306.00
1,550
1,575
243.00
223.00
203.00
183.00
163.00
143.00
123.00
103.00
83.00
63.00
43.00
313.00
1,575
1,600
249.50
229.50
209.50
189.50
169.50
149.50
129.50
109.50
89.50
69.50
49.50
319.50
1,600
1,625
256.00
236.00
216.00
196.00
176.00
156.00
136.00
116.00
96.00
76.00
56.00
326.00
1,625
1,650
262.50
242.50
222.50
202.50
182.50
162.50
142.50
122.50
102.50
82.50
62.50
332.50
1,650
1,675
269.00
249.00
229.00
209.00
189.00
169.00
149.00
129.00
109.00
89.00
69.00
339.00
1,675
1,700
275.50
255.50
235.50
215.50
195.50
175.50
155.50
135.50
115.50
95.50
75.50
346.00
1,700
1,725
282.00
262.00
242.00
222.00
202.00
182.00
162.00
142.00
122.00
102.00
82.00
353.50
1,725
1,750
288.50
268.50
248.50
228.50
208.50
188.50
168.50
148.50
128.50
108.50
88.50
361.00
1,750
1,775
295.50
275.50
255.50
235.50
215.50
195.50
175.50
155.50
135.50
115.50
95.50
368.50
1,775
1,800
302.00
282.00
262.00
242.00
222.00
202.00
182.00
162.00
142.00
122.00
102.00
376.00
1,800
1,825
308.50
288.50
268.50
248.50
228.50
208.50
188.50
168.50
148.50
128.50
108.50
383.50
1,825
1,850
315.00
295.00
275.00
255.00
235.00
215.00
195.00
175.00
155.00
135.00
115.00
391.00
1,850
1,875
321.50
301.50
281.50
261.50
241.50
221.50
201.50
181.50
161.50
141.50
121.50
398.50
1,875
1,900
328.00
308.00
288.00
268.00
248,00
228.00
208.00
188.00
168.00
148.00
128.00
406.00
1,900
1,925
334.50
314.50
294.50
274.50
254.50
234.50
214.50
194.50
174.50
154.50
134.50
413.50
1,925
1,950
341.00
321.00
301.00
281.00
261.00
241.00
221.00
201.00
181.00
161.00
141.00
421.00
1,950
1,975
348.50
328.50
308.50
288.50
268.50
248.50
228.50
208.50
188.50
168.50
148.50
428.50
1,975
2,000
356.00
336.00
316.00
296.00
276.00
256.00
236.00
216.00
196.00
176.00
156.00
436.00
2,000
2,025
363.50
343.50
323.50
303.50
283.50
263.50
243.50
223.50
203.50
183.50
163.50
443.50
2,025
2,050
371.00
351.00
331.00
311.00
291.00
271.00
251.00
231.00
211.00
191.00
171.00
451.00
2,050
2,075
378.50
358.50
338.50
318.50
298.50
278.50
258.50
238.50
218.50
198.50
178.50
458.50
2,075
2,100
386.00
366.00
346.00
326.00
306.00
286.00
266.00
246.00
226.00
206.00
186.00
466.00
2,100
2,125
395.00
375.00
355.00
335.00
315.00
295.00
275.00
255.00
235.00
215.00
195.00
475.00
2,125
2,150
405.00
385.00
365.00
345.00
325.00
305.00
285.00
265.00
245.00
225.00
205.00
485.00
2,150
2,175
415.00
395.00
375.00
355.00
335.00
315.00
295.00
275.00
255.00
235.00
215.00
495.00
2,175
2,200
425.00
405.00
385.00
365.00
345.00
325.00
305.00
285.00
265.00
245.00
225.00
505.00
2,200
2,225
435.00
415.00
395.00
375.00
355.00
335.00
315.00
295.00
275.00
255.00
235.00
515.50
2,225
2,250
445.00
425.00
405.00
385.00
365.00
345.00
325.00
305.00
285.00
265.00
245.00
527.00
2,250
2,275
455.00
435.00
415.00
395.00
375.00
355.00
335.00
315.00
295.00
275.00
255.00
538.00
2,275
2,300
465.00
445.00
425.00
405.00
385.00
365.00
345.00
325.00
305.00
285.00
265.00
549.50
2,300
2,325
475.00
455.00
435.00
415.00
395.00
375.00
355.00
335.00
315.00
295.00
275.00
560.50
2,325
2,350
485.00
465.00
445.00
425.00
405.00
385.00
365.00
345.00
325.00
305.00
285.00
572.00
2,350
2,375
495.00
475.00
455.00
435.00
415.00
395.00
375.00
355.00
335.00
315.00
295.00
583.00
2,375
2,400
505.00
485.00
465.00
445.00
425.00
405.00
385.00
365.00
345.00
325.00
305.00
594.00
2,400
2,425
515.50
495.50
475.50
455.50
435.50
415.50
395.50
375.50
355.50
335.50
315.50
605.50
2,425
2,450
527.00
507.00
487.00
467.00
447.00
427.00
407.00
387.00
367.00
347.00
327.00
617.00
2,450
2,475
538.00
518.00
498.00
478.00
458.00
438.00
418.00
398.00
378.00
358.00
338.00
628.00
2,475
2,500
549.50
529.50
509.50
489.50
469.50
449.50
429.50
409.50
389.50
369.50
349.50
639.50
2,500
2,525
560.50
540.50
520.50
500.50
480.50
460.50
440.50
420.50
400.50
380.50
360.50
650.50
2,525
2,550
572.00
552.00
532.00
512.00
492.00
472.00
452.00
432.00
412.00
392.00
372.00
662.00
2,550
2,575
583.00
563.00
543.00
523.00
503.00
483.00
463.00
443.00
423.00
403.00
383.00
673.00
2,575
2,600
594.50
574.50
554.50
534.50
514.50
494.50
474.50
454.50
434.50
414.50
394.50
684.50
2,600
2,625
605.50
585.50
565.50
545.50
525.50
505.50
485.50
465.50
445.50
425.50
405.50
695.50
2,625
2,650
617.00
597.00
577.00
557.00
537.00
517.00
497.00
477.00
457.00
437.00
417.00
708.00
2,650
2,675
628.00
608.00
588.00
568.00
548.00
528.00
508.00
488.00
468.00
448.00
428.00
720.50
2,675
2,700
639.50
619.50
599.50
579.00
559.50
539.50
519.50
499.50
479.50
459.50
439.50
733.00
2,700
2,725
650.50
630.50
610.50
590.50
570.50
550.50
530.50
510.50
490.50
470.50
450.50
745.50
2,725
2,750
662.00
642.00
622.00
602.00
582.00
562.00
542.00
522.00
502.00
482.00
462.00
758.00
2,750
2,775
673.00
653.00
633.00
613.00
593.00
573.00
553.00
533.00
513.00
493.00
473.00
770.50
(3)
(A) Amount of tax referred to in Art.38, Par.1, Item 1
(B) Amount of Tax referred to in Art.38. Par.1 item 4.
Number of Exemptions Amount of Allowance
0
1
2
3
4
5
6
7
8
9
10
At least
less than
Amount of Tax
\
\
\
\
\
\
\
\
\
\
\
\
\
\
2,775
2,800
684.50
664.50
644.50
624.50
604.50
584.50
564.50
544.50
524.50
504.50
484.50
783.00
2,800
2,825
695.50
675.50
655.50
635.50
615.50
595.50
575.50
555.50
535.50
515.50
495.50
795.50
2,825
2,850
708.00
688.00
668.00
648.00
628.00
608.00
588.00
568.00
548.00
528.00
508.00
808.00
2,850
2,875
720.50
700.50
680.50
660.50
640.50
620.50
600.50
580.50
560.50
540.50
520.50
820.50
2,875
2,900
733.00
713.00
693.00
673.00
653.00
633.00
613.00
593.00
573.00
553.00
533.00
833.00
2,900
2,925
745.50
725.50
705.50
685.50
665.50
645.50
625.50
605.50
585.50
565.50
545.50
845.50
2,925
2,950
758.00
738.00
718.00
698.00
678.00
658.00
638.00
618.00
593.00
578.00
558.00
858.00
2,950
2,975
770.50
750.50
730.50
710.50
690.50
670.50
650.50
630.50
610.50
590.50
570.50
870.50
2,975
3,000
783.00
763.00
743.00
723.00
703.00
683.00
663.00
643.00
623.00
603.00
583.00
883.00
3,000
3,025
795.50
775.50
755.50
735.50
715.50
695.50
675.50
655.50
635.50
615.50
595.50
895.50
3,025
3,050
808.00
788.00
768.00
748.00
728.00
708.00
688.00
668.00
648.00
628.00
608.00
908.00
3,050
3,075
820.50
800.50
780.50
760.50
740.50
720.50
700.50
680.50
660.50
640.50
620.50
920.50
3,075
3,100
833.00
813.00
793.00
773.00
753.00
733.00
713.00
693.00
673.00
653.00
633.00
933.00
3,100
3,125
845.50
825.50
805.50
785.50
765.50
745.50
725.50
705.50
685.50
665.50
645.50
945.50
3,125
3,150
858.00
838.00
818.00
798.00
778.00
758.00
738.00
718.00
698.00
678.00
658.00
958.00
3,150
3,175
870.50
850.50
830.50
810.50
790.50
770.50
750.50
730.50
710.50
690.50
670.50
970.50
3,175
3,200
883.00
863.00
843.00
823.00
803.00
783.00
763.00
743.00
723.00
703.00
683.00
983.00
3,200
3,225
895.50
875.50
855.50
835.50
815.50
795.50
775.50
755.50
735.50
715.50
695.50
995.50
3,225
3,250
908.00
888.00
868.00
848.00
828.00
808.00
788.00
768.00
748.00
728.00
708.00
1,008.00
3,250
3,275
920.50
900.50
880.50
860.50
840.50
820.50
800.50
780.50
760.50
740.50
720.50
1,200.50
3,275
3,300
933.00
913.00
893.00
873.00
853.00
833.00
813.00
793.00
773.00
753.00
733.00
1,033.00
3,300
3,325
945.50
925.50
905.50
885.50
865,50
845.50
825.50
805.50
785.50
765.50
745.50
1,045.50
3,325
3,350
958.00
938.00
918.00
898.00
878.00
858.00
838.00
818.00
798.00
778.00
758.00
1,058.00
3,350
3,375
980.50
950.50
930.50
910.50
890.50
870.50
850.50
830.50
810.50
790.50
770.50
1,070.50
3,375
3,400
983.00
963.00
943.00
923.00
903.00
883.00
863.00
843.00
823.00
803.00
783.00
1,083.00
3,400
3,425
995.50
975.50
955.50
935.50
915.50
895.50
875.50
855.50
835.50
815.50
795.50
1,095.50
3,425
3,450
1,008.00
988.00
968.00
948.00
928.00
908.00
888.00
868.00
848.00
828.00
808.00
1,108.00
3,450
3,475
1,020.50
1,000.50
980.50
960.50
940.50
920.50
900.50
880.50
860.50
840.50
820.50
1,121.00
3,475
3,500
1,033.00
1,013.00
993.00
973.00
953.00
933.00
913.00
893.00
873.00
853.00
833.00
1,135.50
3,500
3,525
1,045.50
1,025.50
1,005.50
985.50
965.50
945.50
925.50
905.50
885.50
865.50
845.50
1,149.50
3,525
3,550
1,058.00
1,038.00
1,018.00
998.00
978.00
958.00
938.00
918.00
898.00
878.00
858.00
1,164.00
3,550
3,575
1,070.50
1,050.50
1,030.50
1,010.50
990.50
975.50
950.50
930.50
910.50
890.50
870.50
1,178.00
3,575
3,600
1,083.00
1,063.00
1,043.00
1,023.00
1,003.00
983.00
963.00
943.00
923.00
903.00
883.00
1,192.50
3,600
3,625
1,095.50
1,075.50
1,055.50
1,035.50
1,015.50
995.50
975.50
955.50
935.50
915.50
895.50
1,206.50
3,625
3,650
1,108.00
1,088.00
1,068.00
1,048.00
1,028.00
1,008.00
988.00
968.00
948.00
928.00
908.00
1,221.00
\3,650
1,121.00
1,101.00
1,081.00
1,061.00
1,041.00
1,021.00
1,001.00
981.00
961.00
941.00
921.00
1,235.00
Over\3,650,
57% of the excess over\3,650 plus the amount of tax indicated under\3,650.
In case the number of dependents exceeds 10, \20 will be deducted for each over 10, from the tax indicated under 10.
Note:How to find your tax liabilities:　-First find the line which corresponds to the amount of your allowance and you can get your figure at the cross of the above and numbers of your dependents.
Annexed Table II (C) Withholding Table In Accordance with Provisions of Art.38, Par.1, items 1 and 4-(10 days Basis).
(1)
(A) Amount of tax referred to in Art.38, Par.1, Item 1 Number of Exemptions
(B) Amount of Tax referred to in Art.38, Par.1, item 4.15% of wages.
Amount of Allowance
0
1
2
3
4
5
6
7
8
9
10
At least
less than
Number of Tax
\
\
\
\
\
\
\
\
\
\
\
\
\
\
200
0
0
0
0
0
0
0
0
0
0
0
200
220
3.20
0
0
0
0
0
0
0
0
0
0
30.00
220
240
6.20
0
0
0
0
0
0
0
0
0
0
33.00
240
260
9.20
0
0
0
0
0
0
0
0
0
0
36.00
260
280
12.20
0
0
0
0
0
0
0
0
0
0
39.00
280
300
15.20
1.80
0
0
0
0
0
0
0
0
0
42.00
300
320
18.20
4.80
0
0
0
0
0
0
0
0
0
45.00
321
340
21.20
7.80
0
0
0
0
0
0
0
0
0
48.00
340
360
24.20
10.80
0
0
0
0
0
0
0
0
0
51.00
360
380
27.20
13.80
.40
0
0
0
0
0
0
0
0
54.00
380
400
30.20
16.80
3.40
0
0
0
0
0
0
0
0
57.20
400
420
33.20
19.80
6.40
0
0
0
0
0
0
0
0
61.00
420
440
36.20
22.80
9.40
0
0
0
0
0
0
0
0
64.70
440
460
39.20
25.80
12.40
0
0
0
0
0
0
0
0
68.50
460
480
42.20
28.80
15.40
2.00
0
0
0
0
0
0
0
72.20
480
500
45.20
31.80
18.40
5.00
0
0
0
0
0
0
0
76.00
500
520
48.20
34.80
21.40
8.00
0
0
0
0
0
0
0
79.70
520
540
51.20
37.80
24.40
11.00
0
0
0
0
0
0
0
83.50
540
560
54.20
40.80
27.40
14.00
.60
0
0
0
0
0
0
87.20
560
580
57.50
44.10
30.70
17.30
3.90
0
0
0
0
0
0
91.10
580
600
61.20
47.80
34.40
21.00
7.60
0
0
0
0
0
0
95.60
600
620
65.00
51.60
38.20
24.80
11.40
0
0
0
0
0
0
100.10
620
640
68.70
55.30
41.90
28.50
15.10
1.70
0
0
0
0
0
104.60
640
660
72.50
59.10
45.70
32.30
18.90
5.50
0
0
0
0
0
109.10
660
680
76.20
62.80
49.40
36.00
22.60
9.20
0
0
0
0
0
113.60
680
700
80.00
66.60
53.20
39.80
26.40
13.00
0
0
0
0
0
118.10
700
720
83.70
70.30
56.90
43.50
30.10
16.70
3.30
0
0
0
0
122.60
720
740
87.50
74.10
60.70
47.30
33.90
20.50
7.10
0
0
0
0
127.10
740
760
91.40
78.00
64.60
51.20
37.80
24.40
11.00
0
0
0
0
131.60
760
780
95.90
82.50
69.10
55.70
42.30
28.90
15.50
2.10
0
0
0
136.80
780
800
100.40
87.00
73.60
60.20
46.80
33.40
20.00
6.60
0
0
0
142.00
800
820
104.90
91.50
78.10
64.70
51.30
37.90
24.50
11.10
0
0
0
147.30
820
840
109.40
96.00
82.60
69.20
55.80
42.40
29.00
15.60
2.20
0
0
152.50
840
860
113.90
100.50
87.10
73.70
60.30
46.90
33.50
20.10
6.70
0
0
157.80
860
880
118.40
105.00
91.60
78.20
64.80
51.40
38.00
24.60
11.20
0
0
163.00
880
900
122.90
109.50
96.10
82.70
69.30
55.90
42.50
29.10
15.70
2.30
0
168.30
900
920
127.40
114.00
100.60
87.20
73.80
60.40
47.00
33.60
20.20
6.80
0
173.50
920
940
131.90
118.50
105.10
91.70
78.30
64.90
51.50
38.10
24.70
11.30
0
178.80
940
960
137.10
123.70
110.30
96.90
83.50
70.10
56.70
43.30
29.90
16.50
3.10
184.00
960
980
142.40
129.00
115.60
102.20
88.80
75.40
62.00
48.60
35.20
21.80
8.40
189.30
980
1,000
147.60
134.20
120.80
107.40
94.00
80.60
67.20
53.80
40.40
27.00
13.60
194.50
1,000
1,020
152.90
139.50
126.10
112.70
99.30
85.90
72.50
59.10
45.70
32.30
18.90
199.80
1,020
1,040
158.10
144.70
131.30
117.90
104.50
91.10
77.70
64.30
50.90
37.50
24.10
205.00
1,040
1,060
163.40
150.00
136.60
123.20
109.80
96.40
83.00
69.60
56.20
42.80
29.40
210.30
1,060
1,080
168.60
155.20
141.80
128.40
115.00
101.60
88.20
74.80
61.40
48.00
34.60
215.50
(2)
(A) Amount of tax referred to in Art.38, Par.1, Item 1
(B) Amount of Tax referred to in Art.38, Par.1, item4.
Number of Exemptions Amount of Allowance
0
1
2
3
4
5
6
7
8
9
10
At least
less than
Amount of Tax
\
\
\
\
\
\
\
\
\
\
\
\
\
\
1,080
1,100
173.90
160.50
147.10
133.70
120.30
106.90
93.50
80.10
66.70
53.30
39.90
220.80
1,100
1,120
179.10
165.70
152.30
138.90
125.50
112.10
98.70
85.30
71.90
58.50
45.10
226.00
1,120
1,140
184.40
171.00
157.60
144.20
130.80
117.40
104.00
90.60
77.20
63.80
50.40
231.50
1,140
1,160
189.60
176.20
162.80
149.40
136.00
122.60
109.20
95.80
82.40
69.00
55.60
237.50
1,160
1,180
194.90
181.50
168.10
154.70
141.30
127.90
114.50
101.10
87.70
74.30
60.90
243.50
1,180
1,200
200.10
186.70
173.30
159.90
146.50
133.10
119.70
106.30
92.90
79.50
66.10
249.50
1,200
1,220
205.40
192.00
178.60
165.20
151.80
138.40
125.00
111.60
98.20
84.80
71.40
255.50
1,220
1,240
210.60
197.20
183.80
170.40
157.00
143.60
130.20
116.80
103.40
90.00
76.60
261.50
1,240
1,260
215.90
202.50
189.10
175.70
162.30
148.90
135.50
122.10
108.70
95.30
81.90
267.50
1,260
1,280
221.10
207.70
194.30
180.90
167.50
154.10
140.70
127.30
113.90
100.50
87.10
273.50
1,280
1,300
226.40
213.00
199.60
186.20
172.80
159.40
146.00
132.60
119.20
105.80
92.40
279.50
1,300
1,320
231.90
218.50
205.10
191.70
178.30
164.90
151.50
138.10
124.70
111.30
97.90
285.50
1,320
1,340
237.90
224.50
211.10
197.70
184.30
170.90
157.50
144.10
130.70
117.30
103.90
291.50
1,340
1,360
243.90
130.50
217.10
203.70
190.30
176.90
163.50
150.10
136.70
123.30
109.90
297.50
1,360
1,380
249.90
236.50
223.10
209.70
196.30
182.90
169.50
156.10
142.70
129.30
115.90
303.50
1,380
1,400
255.90
242.50
229.10
215.70
202.30
188.90
175.50
162.10
148.70
135.30
121.90
309.50
1,400
1,420
262.70
249.30
235.90
222.50
209.10
195.70
182.30
168.90
155.50
142.10
128.70
316.30
1,420
1,440
270.70
257.30
243.90
230.50
217.10
203.70
190.30
176.90
163.50
150.10
136.70
324.30
1,440
1,460
278.70
265.30
251.90
238.50
225.10
211.70
198.30
184.90
171.50
158.10
144.70
332.30
1,460
1,480
286.70
273.30
259.90
246.50
233.10
219.70
206.30
192.90
179.50
166.10
152.70
340.30
1,480
1,500
294.70
281.30
267.90
254.50
241.14
227.70
214.30
200.90
187.50
174.10
160.70
349.20
1,500
1,520
302.70
289.30
275.90
262.50
249.10
235.70
222.30
208.90
195.50
182.10
168.70
358.20
1,520
1,540
310.70
297.30
283.90
270.50
257.10
243.70
230.30
216.90
203.50
190.10
176.70
367.20
1,540
1,560
318.70
305.30
291.90
278.50
265.10
251.70
238.30
224.90
211.50
198.10
184.70
376.20
1,560
1,580
326.70
313.30
299.90
286.50
273.10
259.70
246.30
232.90
219.50
206.10
192.70
385.20
1,580
1,600
334.70
321.30
307.09
294.50
281.10
267.70
254.30
240.90
227.50
214.10
200.70
394.20
1,600
1,620
342.90
329.50
316.10
302.70
289.30
275.90
262.50
249.10
235.70
222.30
208.90
403.20
1,620
1,640
351.90
338.50
325.10
311.70
298.30
284.90
271.50
258.10
244.70
231.30
217.90
412.20
1,640
1,660
360.90
347.50
334.10
320.70
307.30
293.90
280.50
267.10
253.70
240.30
226.90
421.20
1,660
1,680
369.90
356.50
343.10
329.70
316.30
302.90
289.50
276.10
262.70
249.30
235.90
430.20
1,680
1,700
378.90
365.50
352.10
338.70
325.30
311.90
298.50
285.10
271.70
258.30
244.90
439.20
1,700
1,720
387.90
374.50
361.10
347.70
334.30
320.90
307.50
294.10
280.70
267.30
253.90
448.20
1,720
1,740
396.90
383.50
370.10
356.70
343.30
329.90
316.50
303.10
289.70
276.30
262.90
457.20
1,740
1,760
405.90
392.50
379.10
365.70
352.30
338.90
325.50
312.10
298.70
285.30
271.90
466.20
1,760
1,780
414.90
401.50
388.10
374.70
361.30
347.90
324.50
321.10
307.70
294.30
280.90
476.70
1,780
1,800
423.90
410.50
397.10
383.70
370.30
356.90
343.50
330.10
316.70
303.30
289.90
486.70
1,800
1,820
432.90
419.50
406.10
392.70
379.30
365.90
352.50
339.10
325.70
312.30
298.90
496.70
1,820
1,840
441.90
428.50
415.10
401.70
388.30
374.90
361.50
348.10
334.70
321.30
307.90
506.70
1,840
1,860
450.90
437.50
424.10
410.70
397.30
383.90
370.50
357.10
343.70
330.30
316.90
516.70
1,860
1,880
459.90
446.50
433.10
419.70
406.30
392.90
379.50
366.10
352.70
339.30
325.90
526.70
1,880
1,900
469.70
456.30
442.90
429.50
416.10
402.70
389.30
375.90
362.50
349.10
335.70
536.70
1,900
1,920
479.70
466.30
452.90
439.50
426.10
412.70
399.30
385.90
372.50
359.10
345.70
546.70
1,920
1,940
489.70
476.30
462.90
449.50
436.10
422.70
409.30
395.90
382.50
369.10
355.70
556.70
1,940
1,960
499.70
486.30
472.90
459.50
446.10
432.70
419.30
405.90
392.50
379.10
365.70
566.70
1,960
1,980
509.70
496.30
482.90
469.50
456.10
442.70
429.30
415.90
402.50
389.10
375.70
576.70
(3)
(A) Amount of tax referred to in Art.38, Par.1, Item 1
(B) Amount of Tax referred to in Art.38, Par.1, item 4.
Number of Exemptions Amount of Allowance
0
1
2
3
4
5
6
7
8
9
10
At least
less than
Amount of Tax
\
\
\
\
\
\
\
\
\
\
\
\
\
\
1,980
2,000
519.70
506.30
492.90
479.50
466.10
452.70
439.30
425.90
412.50
399.10
385.70
586.70
2,000
2,020
529.70
516.30
502.90
489.50
476.10
462.70
449.30
435.90
422.50
409.10
395.70
596.70
2,020
2,040
539.70
526.30
512.90
499.50
486.10
472.70
459.30
445.90
432.50
419.10
405.70
606.70
2,040
2,060
549.70
536.30
522.90
509.50
496.10
482.70
469.30
455.90
442.50
429.10
415.70
616.70
2,060
2,080
559.70
546.30
532.90
519.50
506.10
492.70
479.30
465.90
452.50
439.10
425.70
626.70
2,080
2,100
569.70
556.30
542.90
529.50
516.10
502.70
489.30
475.90
462.50
449.10
435.70
636.70
2,100
2,120
579.70
566.30
552.90
539.50
526.10
512.70
499.30
485.90
472.50
459.10
445.70
646.70
2,120
2,140
589.70
576.30
562.90
549.50
536.10
522.70
509.30
495.90
482.50
469.10
455.70
656.70
2,140
2,160
599.70
586.30
572.90
559.50
546.10
532.70
519.30
505.90
492.50
479.10
465.70
666.70
2,160
2,180
609.70
596.30
582.90
569.50
556.10
542.10
529.30
515.90
502.50
489.10
475.70
676.70
2,180
2,200
619.70
606.30
592.90
579.50
566.10
552.70
539.30
525.90
512.50
499.10
485.70
686.70
2,200
2,220
629.70
616.30
602.90
589.50
576.10
562.70
549.30
535.90
522.50
509.10
495.70
696.70
2,220
2,240
639.70
626.30
612.90
599.50
586.10
572.70
559.30
545.90
532.50
519.10
505.70
706.70
2,240
2,260
649.70
636.30
622.90
609.50
596.10
582.70
569.30
555.90
542.50
529.10
515.70
716.70
2,260
2,280
659.70
646.30
632.90
619.50
606.10
592.70
579.30
565.90
552.50
539.10
525.70
726.70
2,280
2,300
669.70
656.30
642.90
629.50
616.10
602.70
589.30
575.90
562.50
549.10
535.70
736.70
2,300
2,320
679.70
666.30
652.90
639.90
626.10
612.70
599.30
585.90
572.50
559.10
545.70
746.90
2,320
2,340
689.70
676.30
662.90
649.50
636.10
622.70
609.30
595.90
582.50
569.10
555.70
758.30
2,340
2,360
699.70
686.30
672.90
659.50
646.10
632.70
619.30
605.90
592.50
579.10
565.70
769.70
2,360
2,380
709.70
696.30
682.90
669.50
656.10
642.70
629.30
615.90
602.50
589.10
575.70
781.10
2,380
2,400
719.70
706.30
692.90
679.50
666.10
652.70
639.30
625.90
612.50
599.10
585.70
792.50
2,400
2,420
729.70
716.30
702.90
689.50
676.10
662.70
649.30
635.90
622.50
609.10
595.70
803.90
2,420
2,440
739.70
726.30
712.90
699.50
686.10
672.70
659.30
645.90
632.50
619.10
605.70
815.30
2,440
2,460
750.40
737.00
723.60
710.20
696.80
683.40
670.00
656.60
643.20
629.80
616.40
826.70
2,460
2,480
761.80
748.40
735.00
721.60
708.20
694.80
681.40
668.00
654.00
641.20
627.80
838.10
2,480
2,500
773.20
759.80
746.40
733.00
719.60
706.20
692.80
679.40
666.00
652.60
639.20
849.50
\\2,500
784.60
771.20
757.80
744.40
731.00
717.60
704.20
690.80
677.40
664.00
650.00
860.90
Over\2,500,
57% of the excess over\2,500 plus the amount of tax indicated under\2,500.
In case the number of dependents exceeds\10.13 will be deducted for each over 10, from the tax indicated under 10.
Note:How to find your tax liabilities:　-First find the line which corresponds to the amount of your allowance and you can get your figure at the cross of the above and numbers of your dependents.
Annexed Table II (D) Withholding Table In Accordance with Provisions of Art.38, Par.1, Items 1 and 4-(Weekly Basis).
(1)
(A) Amount of tax referred to in Art.38, Par.1, Item 1
(B) Amount of Tax referred to in Art.38, Par.1, item 4.15% of wages.
Number of Exemptions Amount of Allowance
0
1
2
3
4
5
6
7
8
9
10
At least
less than
Amount of Tax
\
\
\
\
\
\
\
\
\
\
\
\
\
\
130
0
0
0
0
0
0
0
0
0
0
0
130
140
0.70
0
0
0
0
0
0
0
0
0
0
19.50
140
150
2.20
0
0
0
0
0
0
0
0
0
0
21.00
150
160
3.70
0
0
0
0
0
0
0
0
0
0
22.50
160
170
5.20
0
0
0
0
0
0
0
0
0
0
24.00
170
180
6.70
0
0
0
0
0
0
0
0
0
0
25.50
180
190
8.20
0
0
0
0
0
0
0
0
0
0
27.00
190
200
9.70
0
0
0
0
0
0
0
0
0
0
28.50
200
210
11.20
1.40
0
0
0
0
0
0
0
0
0
30.00
210
220
12.70
2.90
0
0
0
0
0
0
0
0
0
31.50
220
230
14.20
4.40
0
0
0
0
0
0
0
0
0
33.00
230
240
15.70
5.90
0
0
0
0
0
0
0
0
0
34.50
240
250
17.20
7.40
0
0
0
0
0
0
0
0
0
36.00
250
260
18.70
8.90
0
0
0
0
0
0
0
0
0
37.50
260
270
20.20
10.40
.60
0
0
0
0
0
0
0
0
38.80
270
280
21.70
11.90
2.10
0
0
0
0
0
0
0
0
40.60
280
290
23.20
13.40
3.60
0
0
0
0
0
0
0
0
42.50
290
300
24.70
14.90
5.10
0
0
0
0
0
0
0
0
44.40
300
310
26.20
16.40
6.60
0
0
0
0
0
0
0
0
46.30
310
320
27.70
17.90
8.10
0
0
0
0
0
0
0
0
48.10
320
330
29.20
19.40
9.60
0
0
0
0
0
0
0
0
50.00
330
340
30.70
20.90
11.10
1.30
0
0
0
0
0
0
0
51.90
340
350
32.20
22.40
12.60
2.80
0
0
0
0
0
0
0
53.80
350
360
33.70
23.90
14.10
4.30
0
0
0
0
0
0
0
55.60
360
370
35.20
25.40
15.60
5.80
0
0
0
0
0
0
0
57.50
370
380
36.70
26.90
17.10
7.30
0
0
0
0
0
0
59.40
380
390
38.20
28.40
18.60
8.80
0
0
0
0
0
0
0
0
61.30
390
400
39.60
29.80
20.00
10.20
.40
0
0
0
0
0
0
63.10
400
410
41.50
31.70
21.90
12.10
2.30
0
0
0
0
0
0
65.40
410
420
43.40
33.60
23.80
14.00
4.20
0
0
0
0
0
0
67.60
420
430
45.30
35.50
25.70
15.90
6.10
0
0
0
0
0
0
69.90
430
440
47.10
37.30
27.50
17.70
7.30
0
0
0
0
0
0
72.10
440
450
49.00
39.20
29.40
19.60
9.80
0
0
0
0
0
0
74.40
450
460
50.90
41.10
31.30
21.50
11.70
1.90
0
0
0
0
0
76.60
460
470
52.80
43.00
33.20
23.40
13.60
3.80
0
0
0
0
0
78.90
470
480
54.60
44.80
35.00
25.20
15.40
5.60
0
0
0
0
0
81.10
480
490
56.50
46.70
36.90
27.10
17.30
7.50
0
0
0
0
0
83.40
490
500
58.40
48.60
38.80
29.00
19.20
9.40
0
0
0
0
0
85.60
500
510
60.30
50.50
40.70
30.90
21.10
11.30
1.50
0
0
0
0
87.90
510
520
62.10
52.30
42.50
32.70
22.90
13.10
3.30
0
0
0
0
90.10
520
530
64.20
54.40
44.60
34.80
25.00
15.20
5.40
0
0
0
0
92.60
530
540
66.40
56.60
46.80
37.00
27.20
17.40
7.60
0
0
0
0
95.20
540
550
68.70
58.90
49.10
39.30
29.50
19.70
9.90
.10
0
0
0
97.90
550
560
70.90
61.10
51.30
41.50.
31.70
21.90
12.10
2.30
0
0
0
100.50
560
570
73.20
63.40
53.60
43.80
34.00
24.20
14.40
4.60
0
0
0
103.10
570
580
75.40
65.60
55.80
46.00
36.20
26.40
16.60
6.80
0
0
0
105.70
(2)
(A) Amount of tax referred to in Art.38, Par.1, Item 1
(B) Amount of Tax referred to in Art.38, Par.1, item 4.
Number of Exemptions Amount of Allowance
0
1
2
3
4
5
6
7
8
9
10
At least
less than
Amount of Tax
\
\
\
\
\
\
\
\
\
\
\
\
\
\
580
590
77.70
67.90
58.10
48.30
38.50
28.70
18.90
9.10
0
0
0
108.40
590
600
79.90
70.10
60.30
50.50
40.70
30.90
21.10
11.30
1.50
0
0
111.00
600
610
82.20
72.40
62.60
52.80
43.00
33.20
23.40
13.60
3.80
0
0
113.60
610
620
84.40
74.60
64.80
55.00
45.20
35.40
25.60
15.80
6.00
0
0
116.20
620
630
86.70
76.90
67.10
57.30
47.50
37.70
27.90
18.10
8.30
0
0
118.90
630
640
88.90
79.10
69.30
59.50
49.70
39.90
30.10
20.30
10.50
.70
0
121.50
640
650
91.20
81.40
71.60
61.80
52.00
42.20
32.40
22.60
12.80
3,00
0
124.10
650
660
93.80
84.00
74.20
64.40
54.60
44.80
35.00
25.20
15.40
5.60
0
126.70
660
670
96.50
80.70
76.90
67.10
57.30
47.50
37.70
27.90
18.10
8.30
0
129.40
670
680
99.10
89.30
79.50
69.70
59.90
50.10
40.30
30.50
20.70
10.90
1.10
132.00
680
690
101.70
91.90
82.10
72.30
62.50
52.70
42.90
33.10
23.30
13.50
3.70
134.60
690
700
104.30
94.50
84.70
74.90
65.10
55.30
45.50
35.70
25.90
16.10
6.30
137.20
700
710
107.00
97.20
87.40
77.60
67.80
58.00
48.20
38.40
28.60
18.80
9.00
139.90
710
720
109.60
99.80
90.00
80.20
70.40
60.60
50.80
41.00
31.20
21.40
11.60
142.50
720
730
112.20
102.40
92.60
82.80
73.00
63.20
53.40
43.60
33.80
24.00
14.20
145.10
730
740
114.80
105.00
95.20
85.40
75.60
65.80
56.00
46.20
36.40
26.60
16.80
147.70
740
750
117.50
107.70
97.90
88.10
78.30
68.50
58.70
48.90
39.10
29.30
19.50
150.40
750
760
120.10
110.30
100.50
90.70
80.90
71.10
61.30
51.50
41.70
31.90
22.10
153.00
760
770
122.70
112.90
103.10
93.30
83.50
73.70
63.90
54.10
44.30
34.50
24.70
155.60
770
780
125.30
115.50
105.70
95.90
86.10
76.30
66.50
56.70
46.90
37.10
27.30
158.20
780
790
128.00
118.20
108.40
98.60
88.80
79.00
69.20
59.40
49.60
39.80
30.00
160.70
790
800
130.60
120.80
111.00
101.20
91.40
81.60
71.80
62.00
52.20
42.40
32.60
163.70
800
810
133.20
123.40
113.60
103.80
94.00
84.20
74.40
64.60
54.80
45.00
35.20
166.70
810
820
135.80
126.00
116.20
106.40
96.60
86.80
77.00
67.20
57.40
47.60
37.80
169.70
820
830
138.50
128.70
118.90
109.10
99.30
89,50
79.70
69.90
60.10
50.30
40.50
172.70
830
840
141.10
131.30
121.50
111.70
101.90
92.10
82.30
72.50
62.70
52.90
43.10
175.70
840
850
143.70
133.90
124.10
114.30
104.50
94.70
84.90
75.10
65.30
55.50
45.70
178.70
850
860
146.30
136.50
126.70
116.90
107.10
97.30
87.50
77.70
67.90
58.10
48.30
181.70
860
870
149.00
139.20
129.40
119.60
109.80
100.00
90.20
80.40
70.60
60.80
51.00
184.70
870
880
151.60
141.80
132.00
122.20
112.40
102.60
92.80
83.00
73.20
63.40
53.60
187.70
880
890
154.20
144.40
134.60
124.80
115.00
105.20
95.40
85.60
75.80
66.00
56.20
190.70
890
900
156.80
147.00
137.20
127.40
117.60
107.80
98.00
88.20
78.40
68.60
58.80
193.70
900
910
159.50
149.70
139.90
130.10
120.30
110.50
100.70
90.90
81.10
71.30
61.50
196.70
910
920
162.10
152.30
142.50
132.70
122.90
113.10
103.30
93.50
83.70
73.90
64.10
199.70
920
930
165.10
155.30
145.50
135.70
125.90
116.10
106.30
96.50
86.70
76.90
67.10
202.70
930
940
168.10
158.30
148.50
138.70
128.90
119.10
109.30
99.50
89.70
79.90
70.10
205.70
940
950
171.10
161.30
151.50
141.70
131.90
122.10
112.30
102.50
92.70
82.90
73.10
208.70
950
960
174.10
164.30
154.50
144.70
134.90
125.10
115.30
105.50
95.70
85.90
76.10
211.70
960
970
177.10
167.30
157.50
147.70
137.90
128.10
118.30
108.50
98.70
88.90
79.10
214.70
970
980
180.10
170.30
160.50
150.70
140.90
131.10
121.30
111.50
101.70
91.90
82.10
217.70
980
990
183.90
174.10
164.30
154.50
144,70
134.90
125.10
115.30
105.50
95.70
85.90
221.50
990
1,000
187.90
178.10
168.30
158.50
148.70
138.90
129.10
119.30
109.50
99.70
89.90
225.50
1,000
1,010
191.90
182.10
172.30
162.50
152.70
142.90
133.10
123.30
113.50
103.70
93.90
229.50
1,010
1,020
195.90
186.10
176.30
166.50
156.70
146.90
137.10
127.30
117.50
107.70
97.90
233.50
1,020
1,030
199.90
190.10
180.30
170.50
160.70
150.90
141.10
131.30
121.50
111.70
101.90
237.50
(3)
(A) Amount of tax referred to in Art.38, Par.1, Item 1
(B) Amount of Tax referred to in Art.38, Par.1, item 4.
Number of Exemptions Amount of Allowance
0
1
2
3
4
5
6
7
8
9
10
At least
less than
Amount of Tax
\
\
\
\
\
\
\
\
\
\
\
\
\
\
1,030
1,040
203.90
194.10
184.30
174.50
164.70
154.90
145.10
135.30
125.50
11.570
105.90
242.00
1,040
1,050
207.90
198.10
188.30
178.50
168.70
158.90
149.10
139.30
129.50
119.70
109.90
246.50
1,050
1,060
211.90
202.10
192.30
182.50
172.70
162.90
153.10
143.30
133.50
123.70
113.90
251.00
1,060
1,070
215.90
206.10
196.30
186.50
176.70
166.90
157.10
147.30
137.50
127.70
117.90
255.50
1,070
1,080
219.90
210.10
200.30
190.50
180.70
170.90
161.10
151.30
141.50
131.70
121.90
260.00
1,080
1,090
223.90
214.10
204.30
194.50
184.70
174.90
165.10
155.30
145.50
135.70
125.90
264.50
1,090
1,100
227.90
218.10
208.30
198.50
188.70
178.90
169.10
159.30
149.50
139.70
129.90
269.00
1,100
1,110
231.90
222.10
212.30
202.50
102.70
182.90
173.10
163.30
153.50
143.70
133.90
273.50
1,110
1,120
235.90
226.10
216.30
206.50
196.70
186.90
177.10
167.30
157.50
147.70
137.90
278.00
1,120
1,130
240.20
230.40
220.60
210.80
201.00
191.20
181.40
171.60
161.80
152.00
142.20
282.50
1,130
1,140
244.70
234.90
225.10
215.30
205.50
195.70
185.90
176.10
166.30
156.50
146.70
287.00
1,140
1,150
249.20
239.40
229.60
219.80
210.00
200.20
190.40
180.60
170.80
161.00
151.20
291.50
1,150
1,160
253.70
243.90
234.10
224.30
214.50
204.70
194.90
185.10
175.30
165.50
155.70
296.00
1,160
1,170
258.20
248.40
238.60
228.80
219.00
209.20
199.40
189.60
179.80
170.00
160.20
300.50
1,170
1,180
262.70
252.90
243.10
233.30
223.50
213.70
203.90
194.10
184.30
174.50
164.70
305.00
1,180
1,190
267.20
257.40
247.60
237.80
228.00
218.20
208.40
198.60
188.80
179.00
169.20
309.50
1,190
1,200
271.70
261.90
252.10
242.30
232.50
222.70
212.90
203.10
193.30
183.50
173.70
314.00
1,200
1,210
276.20
266.40
256.60
246.80
237.00
227.20
217.40
207.60
197.80
188.00
178.20
318.50
1,210
1,220
280.70
270.90
261.10
251.30
241.50
231.70
221.90
212.10
202.30
192.50
182.70
323.00
1,220
1,230
285.20
275.40
265.60
255.80
246.00
236.20
226.40
216.60
206.80
197.00
187.20
327.50
1,230
1,240
289.70
279.90
270.10
260.30
250.50
240.70
230.90
221.10
211.30
201.50
191.70
332.50
1,240
1,250
294.20
284.40
274.60
264.80
255.00
245.20
235.40
225.60
215.80
206.00
196.20
337.50
1,250
1,260
298.70
288.90
279.10
269.30
259.50
249.70
239.90
230.10
220.30
210.50
200.70
342.50
1,260
1,270
303.20
293.40
283.60
273.80
264.00
254.20
244.40
234.60
224.80
215.00
205.20
347.50
1,270
1,280
307.70
297.90
288.10
278.30
268.50
258.70
248.90
239.10
229.30
219.50
209.70
352.50
1,330
1,340
335.50
325.70
315.90
306.10
296.30
286.50
276.70
266.90
257.10
247.30
237.50
382.50
1,240
1,350
340.50
330.70
320.90
311.10
301.50
291.50
281.70
271.90
262.10
252.30
242.50
387.50
1,350
1,360
345.50
335.70
325.90
316.10
306.30
296.50
286.70
276.90
267.10
257.30
247.50
392.50
1,360
1,370
350.50
340.70
330.90
321.10
311.30
301.50
291.70
281.90
272.10
262.30
252.50
397.50
1,320
1,330
330.50
320.70
310.90
301.10
291.30
281.50
271.70
261.90
252.10
242.30
232.50
377.50
1,330
1,340
335.50
325.70
315.90
306.10
296.30
286.50
276.70
266.90
257.10
247.30
237.50
382.50
1,340
1,350
340.50
330.70
320.90
311.10
301.30
291.50
281.70
271.90
262.10
252.30
242.50
387.50
1,350
1,360
345.50
335.70
325.90
316.10
306.30
296.50
286.70
276.90
267.10
257.30
247.50
392.50
1,360
1,370
350.50
340.70
330.90
321.10
311.30
301.50
291.70
281.90
272.10
262.30
252.50
397.50
1,370
1,380
355.50
345.70
335.90
326.10
316.30
306.50
296.70
286.90
277.10
267.30
257.50
402.50
1,380
1,390
360.50
350.70
340.90
331.10
321.30
311.50
301.70
291.90
282.10
272.30
262.50
407.50
1,390
1,400
365.50
355.70
345.90
336.10
326.30
316.50
306.70
296.90
287.10
277.30
267.50
412.50
1,400
1,410
370.50
360.70
350.90
341.10
331.30
321.50
311.70
301.90
292.10
282.30
272.50
417.50
1,410
1,420
375.50
365.70
355.90
346.10
336.30
326.50
316.70
306.90
297.10
287.30
277.50
422.50
1,420
1,430
380.50
370.70
360.90
351.10
341.30
331.50
321.70
311.90
302.10
292.30
282.50
427.50
1,430
1,440
385.50
375.70
365.90
356.10
346.30
336.50
326.70
316.90
307.10
297.30
287.50
432.50
1,440
1,450
390.50
380.70
370.90
361.10
351.30
341.50
331.70
321.90
312.10
302.30
292.50
437.50
1,450
1,460
395.50
385.70
375.90
366.10
356.30
346.50
336.70
326.90
317.10
307.30
297.50
442.50
1,460
1,470
400.50
390.70
380.90
371.10
361.30
351.50
341.70
331.90
322.10
312.30
302.50
447.50
1,470
1,480
405.50
395.70
385.90
376.10
366.30
356.50
346.70
336.90
327.10
317.30
307.50
452.50
(4)
(A) Amount of tax referred to in Art 33, Far.1, Item 1
(B) Amount of Tax referred to in Art.38, Par.1, item 4.
Number of Exemptions Amount of Allowance
0
1
2
3
4
5
6
7
8
9
10
At least
less than
Amount of Tax
\
\
\
\
\
\
\
\
\
\
\
\
\
\
1,480
1,490
410.50
400.70
390.90
381.10
371.30
361.50
351.70
341.90
332.10
322.30
312.50
457.50
1,490
1,500
415.50
405.70
395.90
386.10
376.30
366.50
356.70
346.90
33710
327.30
317.50
462.50
1,500
1,510
420.50
410.70
400.90
391,10
381.30
371.50
361.70
351.90
342.10
33230
322.50
467.50
1,510
1,520
425.50
415.70
405.90
396.10
386.30
376.50
366.70
356.90
347.10
337.30
327.50
472.50
1,520
1,530
430.50
420.70
410.90
401.00
391.30
381.50
371.70
361.90
352.10
342.30
332.50
477.50
1,530
1,540
435.50
425.70
415.90
406.10
396.30
386.50
376.70
366.90
357.10
347.30
337.50
482.50
1,540
1,550
440.50
430.70
420.90
411.10
401.30
391.50
381.70
371.90
362.10
352.30
342.50
48750
1,550
1,560
445.50
435.70
425.90
416.10
406.30
396.50
38670
376.90
367.10
357.30
347.50
492.50
1,560
1,570
450.50
440.70
43090
421.10
411.30
40150
391.70
381.90
372.10
362.30
352.50
497.50
1,580
1,580
455.50
445.70
435.90
426.10
416.30
406.50
396.70
386.90
377.10
367.30
357.50
502.50
1,580
1,590
460.50
450.70
440.90
431.10
421.30
411.50
401.70
39190
382.10
372.30
36250
50750
1,590
1,600
465.50
455.70
445.90
436.10
426.30
416.50
406.70
396.90
387.10
377.30
367.50
512.50
1,600
1,610
470.50
460.70
450.90
441.10
431.30
42150
411.70
401.90
392.10
382.30
372.50
517.50
1,610
1,620
475.50
465.70
455.90
446.10
436.30
426.50
416.70
406.90
397.10
387.30
37750
523.50
1,620
1,630
480.50
470.70
460.90
451.10
441.30
431.50
421.70
411.90
402.10
392.30
482.50
529.20
1,630
1,640
485.50
475.70
465.90
456.10
446.30
446.50
426.70
416.90
407.10
397.30
387.50
534.90
1,640
1,650
490.50
480.70
470.90
461.10
451.30
44150
431.70
421.90
412.10
402.30
392.50
540.60
1,650
1,660
495.50
485.70
475.90
466.10
456.30
446.50
436.70
426.90
417.10
407.30
39750
546.30
1,660
1,670
500.50
490.70
480.90
471.10
461.30
451.50
441.70
431.90
422.10
412.30
402.50
552.00
1,670
1,680
505.50
495.70
485.90
476.10
466.30
456.50
446.70
436.90
427.10
417.30
407.50
557.70
1,680
1,690
51050
500,70
490.90
481.10
471.30
461.50
451.70
441.90
432.10
422.30
412.50
563.40
1,690
1,700
515.50
505.70
495.90
486.10
476.30
466.50
456.70
446.90
437.10
427.30
41750
569.10
\1,700
521.20
511.40
501.60
491.80
482.00
472.20
462.40
452.60
442.80
433.00
423.20
574.80
Over\1,700,
57% of the excess over\1,700 plus the amount of tax indicated under \1,700.
In case the number of dependents exceeds\10,980 will be deducted for each over 10, from the tax indicated under 10.
Note:Haw to find your tax liabilities:　-First find the line which corresponds to the amount of your allowance and you can get your figure at the cross of the above and numbers of your dependents.
Annexed Table II (E) Withholding Table In Accordance with Provisions of Art.38, Par.1, Items 1 and 4-(Daily Basis).
(1)
(A) Amount of tax referred to in Art.38, Par.1, Item 1
(B) Amount of Tax referred to in Art.38, par.1, item 4.15% of wages.
Number of Exemptions Amount of Allowance
0
1
2
3
4
5
6
7
8
9
10
At least
less than
Amount of Tax
\
\
\
\
\
\
\
\
\
\
\
\
\
\
20
0
0
0
0
0
0
0
0
0
0
0
20
22
0.30
0
0
0
0
0
0
0
0
0
0
3.00
22
24
0.60
0
0
0
0
0
0
0
0
0
0
3.30
24
20
0.90
0
0
0
0
0
0
0
0
0
0
3.60
26
28
1.20
0
0
0
0
0
0
0
0
0
0
3.90
28
30
1.50
.10
0
0
0
0
0
0
0
0
0
4.20
30
32
1.80
0.40
0
0
0
0
0
0
0
0
0
4.50
32
34
2.10
0.70
0
0
0
0
D
0
0
0
0
4.80
34
36
2.40
1.00
0
0
0
0
0
0
0
0
0
5.10
36
38
2.70
1.30
0
0
0
0
0
0
0
0
0
5.40
38
40
3.00
1.60
.20
0
0
0
0
0
0
0
0
5.60
40
42
3.30
1.90
0.50
0
0
0
0
0
0
0
0
6.00
42
44
3.60
2.20
.80
0
0
0
0
0
0
0
0
6.40
44
46
3.90
2.50
1.10
0
0
0
0
0
0
0
0
6.80
46
48
4.20
2.80
1.40
0
0
0
0
0
0
0
0
7.10
48
50
4.50
3.10
1.70
0.30
0
0
0
0
0
0
0
7.50
50
52
4.80
3.40
2.00
0.60
0
0
0
0
0
0
0
7.90
52
54
5.10
3.70
2.30
0.90
0
0
0
0
0
0
0
8.30
54
56
5.40
4.00
2.60
1.20
0
0
0
0
0
0
0
8.60
56
58
5.70
4.30
2.90
1.50
0.10
0
0
0
0
0
0
9.00
58
60
6.00
4.60
3.20
1.80
0.40
0
0
0
0
0
0
9.50
60
62
6.40
5.00
3.60
2.20
0.80
0
0
0
0
0
0
9.90
62
64
6.80
5.40
4.00
2.60
1.20
0
0
0
0
0
0
10.40
64
66
7.20
5.80
4.40
3.00
1.60
0.20
0
0
0
0
0
10.80
66
68
7.50
6.10
4.70
3.30
1.90
.50
0
0
0
0
0
11.30
68
70
7.90
6.50
5.10
3.70
2.30
.90
0
0
0
0
0
11.70
70
72
8.30
6.90
5.50
4.10
2.70
1.30
0
0
0
0
0
12.20
72
74
8.70
7.30
5.90
4.50
3.10
1.70
0.30
0
0
0
0
12.60
74
76
9.10
7.70
6.30
4.90
3.50
2.10
.70
0
0
0
0
13.10
76
78
9.50
8.10
6.70
5.30
3.90
2.50
1.10
0
0
0
0
13.50
78
80
10.00
8.60
7.20
5.80
4.40
3.00
1.60
.20
0
0
0
14.10
80
82
10.40
9.00
7.60
6.20
4.80
3.40
2.00
.60
0
0
0
14.60
82
84
10.90
9.50
8.10
6.70
5.30
3.90
2.50
1.10
0
0
0
15.10
84
86
11.30
9.90
8.50
7.10
5.70
4.30
2.90
1.50
.10
0
0
15.60
86
88
11.80
10.40
9.00
7.60
6.20
4.80
3.40
2.00
0.60
0
0
16.20
88
90
12.20
10.80
9.40
8.00
6.60
5.20
3.80
2.40
1.00
0
0
16.70
90
92
12.70
11.30
9.90
8.50
7.10
5.70
4.30
2.90
1.50
0.10
0
17.20
92
94
13.10
11.70.
10.30
8.90
7.50
6.10
4.70
3.30
1.90
0.50
0
17.70
94
96
13.60
12.20
10.80
9.40
8.00
6.60
5.20
3.80
2.40
1.00
0
18.30
96
98
14.10
12.70
11.30
9.90
8.50
7.10
5.70
4.30
2.90
1.50
0.10
18.80
98
100
14.60
13.20
11.80
10.40
9.00
7.60
6.20
4.80
3.40
2.00
0.60
19.30
100
102
15.20
13.80
12.40
11.00
9.60
8.20
6.80
5.40
4.00
2.60
1.20
19.80
102
104
15.70
14.30
12.90
11.50
10.10
8.70
7.30
5.90
4.50
3.10
1.70
20.40
104
106
16.20
14.80
13.40
12.00
10.60
9.20
7.80
6.40
5.00
3.60
2.20
20.90
106
108
16.70
15.30
13.90
12.50
11.10
9.70
8.30
6.90
5.50
4.10
2.70
21.40
108
110
17.30
15.90
14.50
13.10
11.70
10.30
8.90
7.50
6.10
4.70
3.30
21.90
(2)
(A) Amount of tax referred to Art.38, Par.1, Item 1
(B) Amount of Tax referred to in A t.38, Par.1, item 4.
Number of Exemptions Amount of Allowance
0
1
2
3
4
5
6
7
8
9
10
At least
less than
Amount of Tax
\
\
\
\
\
\
\
\
\
\
\
\
\
\
110
112
17.80
16.40
15.00
13.60
12.20
10.80
9.40
8.00
6.60
5.20
3.80
22.50
112
114
18.30
16.90
15.50
14.10
12.70
11.30
9.90
8.50
7.10
5.70
4.30
23.10
114
116
18.80
17.40
16.00
1460
13.20
1180
10.40
9.00
7.60
6.20
4.80
23.70
116
118
19.40
1800
16.60
1520
13.80
12.40
11.00
9.60
8.20
6.80
5.40
24.30
118
120
19.90
18.50
17.10
15.70
14.30
12.90
11.50
10.10
8.70
7.30
5.90
24.90
120
122
2040
19.00
17.60
16.20
14.80
13.40
12.00
10.60
9.20
7.80
6.40
25.50
122
124
2090
19.50
18.10
16.70
15.30
1390
12.50
11.10
9.70
8.30
6.90
26.10
124
126
21.50
20.10
18.70
17.30
15.90
14.50
13.10
11.70
10.30
8.90
7.50
26.70
126
128
22.00
20.60
19.20
1780
16.40
1500
13.60
12.20
10.80
9.40
8.00
27.30
128
130
22.50
21.10
19.70
18.30
16.90
15.50
14.10
12.70
11.30
9.90
8.50
27.90
130
132
23.10
21.70
20.30
18.90
17.50
1610
14.70
13.30
11.90
10.50
9.10
28.50
132
134
2370
22.30
20.90
19.50
18.10
16.70
15.30
13.90
12.50
11.10
9.70
29.10
134
136
2430
22.90
21.50
20.10
18.70
1730
15.90
14.50
13.10
11.70
10.30
29.70
136
138
2490
23.50
22.10
20.70
19.30
1790
16.50
15.10
13.70
1230
10.90
30.30
138
140
25.50
24.10
22.70
21.30
19.90
18.50
17.10
15.70
14.30
12.90
11.50
30.90
140
142
26.20
2480
23.40
2200
20.60
19.20
17.80
16.40
15.00
13.60
12.20
31.60
142
144
27.00
25.60
24.20
22.80
21.40
2000
18.60
17.20
15.80
14.40
13.00
3240
144
146
2780
26.40
25.00
23.60
22.20
20.80
19.40
18.00
16.60
1520
13.80
33.20
146
148
2860
27.20
25.80
24.40
23.00
2160
20.20
18.80
17.40
16.00
14.60
34.00
148
150
29.40
28.00
26.60
25.20
23.80
22.40
21.00
19.60
18.20
16.80
15.40
34.90
150
152
30.20
28.80
27.40
26.00
24.60
23.20
21.80
20.40
19.00
17.60
16.20
35.80
152
154
31.00
29.60
28.20
26.80
25.40
24.00
22.60
21.20
19.80
18.40
17.00
36.70
154
156
31.80
30.40
29.00
27.60
26.20
24.80
23.40
22.00
20.60
19.20
17.80
37.60
156
158
32.60
31.20
29.80
28.40
27.00
25.60
24.20
22.80
21.40
20.00
18.60
38.50
158
160
33.40
32.00
30.60
29.20
27.80
26.40
25.00
23.60
22.20
20.80
19.40
39.40
160
162
34.20
32.80
31.40
3000
28.60
27.20
25.80
24.40
23.00
21.60
20.20
40.30
162
164
35.10
33.70
3230
30.90
29.50
28.10
26.70
25.30
23.90
22.50
21.10
41.20
164
166
36.00
34.60
33.20
31.80
30.40
29.00
27.60
26.20
24.80
23.40
22.00
42.10
166
168
3690
35.50
34.10
32.70
31.30
29.90
2850
27.10
25.70
24.30
22.90
43.00
168
170
37.80
36.40
35.00
33.60
32.20
30.80
29.40
28.00
26.60
25.20
23.80
43.90
170
172
38.70
37.30
35.90
34.50
33.10
31.70
30.30
28.90
27.50
26.10
24.70
44.80
172
174
39.60
38.20
36.80
35.40
34.00
32.60
31.20
29.80
28.40
27.00
25.60
45.70
174
176
40.50
39.10
37.70
36.30
34.90
33.50
32.10
30.70
29.30
27.90
26.50
46.60
176
178
41.40
40.00
38.60
37.20
3580
34.40
33.00
31.60
30.20
28.08
27.40
47.60
178
180
42.30
40.90
39.50
38.10
36.70
35.30
33.90
32.50
31.10
29.70
28.30
48.60
180
182
43.20
41.80
40.40
39.00
37.60
36.20
34.80
33.40
32.00
30.60
29.20
49.60
182
184
44.10
42.70
41.30
3990
38.50
37.10
35.70
34.30
32.90
31.50
30.10
50.60
184
186
45.00
43.60
42.20
40.80
39.40
38.00
36.60
35.20
33.80
32.40
31.00
51.60
186
188
4590
4450
43.10
41.70
40.30
38.90
37.50
36.10
34.70
33.30
3190
52.60
188
190
46.90
45.50
44.10
42.70
41.30
39.90
38.50
37.10
35.70
34.30
32.90
53.60
190
192
4790
46.50
45.10
43.70
42.30
40.90
3950
38.10
36.70
35.30
3390
54.60
192
194
48.90
47.50
46.10
44.70
43.30
41.90
40.50
39.10
37.70
36.30
34.90
55.60
194
196
49.90
48.50
47.10
45.70
44.30
42.90
41.50
40.10
38.70
37.30
3590
56.60
196
198
50.90
49.50
48.10
46.70
45.30
43.90
42.50
41.10
39.70
38.30
36.90
57.60
198
200
51.90
50.50
49.10
47.70
46.30
44.90
43.50
42.10
40.70
39.30
37.90
58.60
(3)
(A) Amount of tax referred to in Art 38, Par.1, Item 1
(B) Amount of Tax refferred to in Art.38, Par.1. item 4.
Number of Exemptions Amount of Allowance
0
1
2
3
4
5
6
7
8
9
10
At least
less than
Amount of Tax
\
\
\
\
\
\
\
\
\
\
\
\
\
\
200
202
52.90
51.50
50.10
48.70
47.30
45.90
44.50
43.10
41.70
40.30
38.90
59.60
202
204
53.90
52.50
51.10
49.70
48.30
46.90
45.50
44.10
42.70
41.30
39.90
60.60
204
206
54.90
53.50
52.10
50.70
49.30
47.90
46.50
45.10
43.70
42.30
40.90
61.60
206
208
55.90
54.50
53.10
51.70
50.30
48.90
47.50
46.10
44.70
43.30
41.90
62.60
208
210
56.90
55.50
54.10
52.70
51.30
49.90
48.50
47.10
45.70
44.30
42.90
63.60
210
212
57.90
56.50
55.10
53.70
52.30
50.90
49.50
48.10
46.70
45.30
43.90
64.60
212
214
58.90
57.50
56.10
54.70
53.30
5190
50.50
49.10
47.70
46.30
44.90
65.60
214
216
59.90
58.50
57.10
55.70
54.30
52.90
51.50
50.10
48.70
47.30
45.90
66.60
216
218
60.90
5950
58.10
56.70
55.30
53.90
52.50
51.10
49.70
48.30
46.90
67.60
218
220
61.90
60.50
59.10
57.70
56.30
54.90
53.50
52.10
50.70
49.30
47.90
68.60
220
222
62.90
61.50
60.10
58.70
57.30
5590
54.50
53.10
51.70
50.30
48.90
69.60
222
224
63.90
62.50
61.10
59.70
58.30
56.90
55.50
54.10
52.70
51.30
49.90
70.60
224
226
64.90
63.50
6210
60.70
59.30
57.90
56.50
55.10
53.70
52.30
50.90
71.60
226
228
65.90
64.50
63.10
61.70
60.30
58.90
57.50
56.10
54.70
53.30
51.90
72.60
228
230
66.90
65.50
64.10
62.70
61.30
59.90
58.50
57.10
55.70
54.30
52.90
73.60
230
232
67.90
6650
65.10
63.70
62.30
60.90
59.50
58.10
56.70
55.30
53.90
74.60
232
234
68.90
67.50
66.10
64.70
63.30
61.90
60.50
59.10
57.70
56.30
54.90
75.80
234
236
69.90
68.50
67.10
65.70
64.30
62.90
61.50
60.10
58.70
57.30
55.90
76.90
236
238
70.90
69.50
68.10
66.70
65.30
6390
62.50
61.10
59.70
58.30
56.90
78.10
238
240
71.90
70.50
69.10
67.70
66.30
64.90
63.50
62.10
60.70
59.30
57.90
79.20
240
242
72.90
71.50
70.10
68.70
67.30
65.90
64.50
63.10
61.70
60.30
58.90
80.30
242
244
73.90
72.50
71.10
69.70
68.30
66.90
65.50
64.10
62.70
61.30
59.90
81.50
244
246
75.00
73.60
7220
70.80
69.40
6800
66.60
65.20
63.80
62.40
61.00
82.60
246
248
76.10
74.70
73.30
7190
70.50
69.10
67.70
66.30
64.90
63.50
62.10
83.80
248
250
77.30
75.90
74.50
73.10
71.70
70.30
68.90
67.50
66.10
64.70
63.30
84.90
\250
78.40
77.00
75.60
74.20
72.80
71.40
70.00
68.60
67.20
65.80
64.40
86.00
Over \250,
57% of the excess over \250 plu the amount of the indicated under \250.
In case the number of dependents exceeds \10,140 will be deducted for each over 10, from the tax indicated under 10.
Note:How to find your tax liabilities:　-First find the line which corresponds to the amount of your Allowance and you can get your figure at the cross of the above and numbers of your dependents.
Annexed Table III Withholding Table In Accordance with Provisions of Art.38, Par.1, Item 5.
(1)
If the bonus period is a quarterly bonus period
If the bonus period is a semi-yearly bonus period
If the bonus period is other period than shown left
Amount of Allowance
Amount of tax
Amount of Allowance
Amount of tax
Amount of Allowance
Amount of tax
At least
less than
At least
less than
At least
less than
0 3,375 15% of wages
0 6,750 15% of wage
0 13,500 15% of wages
3,375
3,500
507
6,750
7,000
1,015
13,500
14,000
2,031
3,500
3,625
531
7,000
7,250
1,062
14,000
14,500
2,125
3,625
3,750
554
7,250
7,500
1,109
14,500
15,000
2,218
3,750
3,875
578
7,500
7,750
1,156
15,000
15,500
2,312
3,875
4,000
601
7,750
8,000
1,203
15,500
16,000
2,406
4,000
4,125
625
8,000
8,250
1,250
16,000
16,500
2,500
4,125
4,250
648
8,250
8,500
1,296
16,500
17,000
2,593
4,250
4,375
671
8,500
8,750
1,343
17,000
17,500
2,687
4,375
1,500
695
8,750
9,000
5,390
17,500
18,000
2,781
4,500
4,625
718
9,000
9,250
1,437
18,000
18,500
2,875
4,625
4,750
742
9,250
9,500
1,484
18,500
19,000
2,968
4,750
4,875
765
9,500
9,750
1,531
19,000
19,500
3,062
4,875
5,000
789
9,750
10,000
1,578
19,500
20,000
3,156
5,000
5,125
812
10,000
10,250
1,625
20,000
20,500
3,250
5,125
5,250
840
10,250
10,500
1,681
20,500
21,000
3,362
5,250
5,375
868
10,500
10,750
1,737
21,000
21,500
3,475
5,375
5,500
896
10,750
11,000
1,793
21,500
22,000
3,587
5,500
5,625
925
11,000
11,250
1,850
22,000
22,500
3,700
5,625
5,750
953
11,250
11,500
1,906
22,500
23,000
3,812
5,750
5,875
981
11,500
11,750
1,962
23,000
23,500
3,925
5,875
6,000
1,009
11,750
12,000
2,018
23,500
24,000
4,037
6,000
6,125
1,037
12,000
12,250
2,075
24,000
24,500
4,150
6,125
6,250
1,065
12,250
12,500
2,131
24,500
25,000
4,262
6,250
6,375
1,093
12,500
12,750
2,197
25,000
25,500
4,375
6,375
6,500
1,121
12,750
13,000
2,243
25,500
26,000
4,487
6,500
6,625
1,150
13,000
13,250
2,300
26,000
26,500
4,600
8,625
6,750
1,178
13,250
13,500
2,356
26,500
27,000
4,712
6,750
6,875
1,209
13,500
13,750
2,418
27,000
27,500
4,837
6,875
7,000
1,242
13,750
14,000
2,484
27,500
28,000
4,968
7,000
7,125
1,275
14,000
14,250
2,550
28,000
28,500
5,100
7,125
7,250
1,307
14,250
14,500
2,615
28,500
29,000
5,231
7,250
7,375
1,340
14,500
14,750
2,681
29,000
29,500
5,362
7,375
7,500
1,373
14,750
15,000
2,746
29,500
30,000
5,493
7,500
7,625
1,406
15,000
15,250
2,812
30,000
30,500
5,625
7,625
7,750
1,439
15,250
15,500
2,878
30,500
31,000
5,756
7,750
7,875
1,471
15,500
15,750
2,943
31,000
31,500
5,887
7,875
8,000
1,504
15,750
16,000
3,009
31,500
32,000
6,018
8,000
8,125
1,537
16,000
16,250
3,075
32,000
32,500
6,150
8,125
8,250
1,570
16,250
16,500
3,140
32,500
33,000
6,281
8,250
8,375
1,603
16,500
16,750
3,206
33,000
33,500
6,412
8,375
8,500
1,635
16,750
17,000
3,271
33,500
34,000
6,543
8,500
8,625
1,668
17,000
17,250
3,337
34,000
34,500
6,675
8,625
8,750
1,701
17,250
17,500
3,403
34,500
35,000
6,806
8,750
8,875
1,734
17,500
17,750
3,468
35,000
35,500
6,937
8,875
9,000
1,767
17,750
18,000
3,534
35,500
36,000
7,068
9,000
9,125
1,800
18,000
18,250
3,600
36,000
36,500
7,200
9,125
9,250
1,832
18,250
18,500
3,665
36,500
37,000
7,331
9,250
9,375
1,865
18,500
18,750
3,731
37,000
37,500
7,462
(2)
If the bonus-period is a quarterly bonus period
If the bonus period is a semiyearly bonus period
If the bonus-period is other period than shown left
Amount of Allowance
Amount of tax
Amount of Allowance
Amount of tax
Amount of Allowance
Amount of tax
At least
less than
At least
less than
At least
less than
\
\
\
\
\
\
\
\
\
9,375
9,500
1,898
18,750
19,000
3,796
37,500
38,000
7,593
9,500
9,625
1,931
19,000
19,250
3,862
38,000
38,500
7,725
9,625
9,750
1,964
19,250
19,500
3,928
38,500
39,000
7,856
9,750
9,875
1,996
19,500
19,750
3,993
39,000
39,500
7,987
9,875
10,000
2,029
19,750
20,000
4,059
39,500
40,000
8,118
10,000
10,125
2,062
20,000
20,250
4,125
40,000
40,500
8,250
10,125
10,250
2,100
20,250
20,500
4,200
40,500
41,000
8,400
10,250
10,375
2,137
20,500
20,750
4,275
41,000
41,500
8,550
10,375
10,500
2,175
20,750
21,000
4,350
41,500
42,000
8,700
10,500
10,625
2,212
21,000
21,250
4,425
42,000
42,500
8,850
10,625
10,750
2,250
21,250
21,500
4,500
42,500
43,000
9,000
10,750
10,875
2,287
21,500
21,750
4,575
43,000
43,500
9,150
10,875
11,000
2,325
21,750
22,000
4,650
43,500
44,000
9,300
11,000
11,125
2,362
22,000
22,250
4,725
44,000
44,500
9,450
11,125
11,250
2,400
22,250
22,500
4,800
44,500
45,000
9,600
11,250
11,375
2,437
22,500
22,750
4,875
45,000
45,500
9,750
11,375
11,500
2,475
22,750
23,000
4,950
45,500
46,000
9,900
11,500
11,625
2,512
23,000
23,250
5,025
46,000
46,500
10,050
11,625
11,750
2,550
23,250
23,500
5,100
46,500
47,000
10,200
11,750
11,875
2,587
23,500
23,750
5,175
47,000
47,500
10,350
11,875
12,000
2,625
23,750
24,000
5,250
47,500
48,000
10,500
12,000
12,125
2,662
24,000
24,250
5,325
48,000
48,500
10,650
12,125
12,250
2,700
24,250
24,500
5,400
48,500
49,000
10,800
12,250
12,375
2,737
24,500
24,750
5,475
49,000
49,500
10,950
12,375
12,500
2,775
24,750
25,000
5,550
49,500
50,000
11,100
12,500
12,625
2,812
25,000
25,250
5,625
50,000
50,500
11,250
12,625
12,750
2,862
25,250
25,500
5,725
50,000
51,000
11,450
12,750
12,875
2,912
25,500
25,750
5,825
51,000
51,500
11,650
12,875
13,000
2,962
25,750
26,000
5,925
51,500
52,000
11,850
13,000
13,125
3,012
26,000
26,250
6,025
52,000
52,500
12,050
13,125
13,250
3,062
26,250
26,500
6,125
52,500
53,000
12,250
13,250
13,375
3,118
26,500
26,750
6,237
53,000
53,500
12,475
13,375
13,500
3,175
26,750
27,000
6,350
53,500
54,000
12,700
13,500
13,625
3,231
27,000
27,250
6,462
54,000
54,500
12,925
13,625
13,750
3,287
27,250
27,500
6,575
54,500
55,000
13,150
13,750
13,875
3,343
27,500
27,750
6,687
55,000
55,500
13,375
13,875
14,000
3,400
27,750
28,000
6,800
55,500
56,000
13,600
14,000
14,125
3,456
28,000
28,250
6,912
56,000
56,500
13,825
14,125
14,250
3,512
28,250
28,500
7,025
56,500
57,000
14,050
14,250
14,375
3,568
28,500
28,750
7,137
57,000
57,500
14,275
14,375
14,500
3,625
28,750
29,000
7,250
57,500
58,000
14,500
14,500
14,625
3,681
29,000
29,250
7,362
58,000
58,500
14,725
14,625
14,750
3,737
29,250
29,500
7,475
58,500
59,000
14,950
14,750
14,875
3,793
29,500
29,750
7,587
59,000
59,500
15,175
14,875
15,000
3,850
29,750
30,000
7,700
59,500
60,000
15,400
15,000
15,125
3,906
30,000
30,250
7,812
60,000
60,500
15,625
15,125
15,250
3,962
30,250
30,500
7,925
60,500
61,000
15,850
15,250
15,375
4,018
30,500
30,750
8,037
61,000
61,500
16,075
15,375
15,500
4,075
30,750
31,000
8,150
61,500
62,000
16,304
15,500
15,025
4,131
31,000
31,250
8,262
62,000
62,500
16,525
(3)
If the bonus-period is a quarterly bonus period
If the bonus period is a semiyearly bonus period
If the bonus-period is other period than shown left
Amount of Allowance
Amount of tax
Amount of Allowance
Amount of tax
Amount of Allowance
Amount of tax
At least
less than
At least
less than
At least
less than
\
\
\
\
\
\
\
\
\
15,625
15,750
4,187
31,250
31,500
8,375
62,500
63,000
16,750
15,750
15,875
4,250
31,500
31,750
8,500
63,000
63,500
17,00
15,875
16,000
4,312
31,750
32,000
8,625
63,500
64,000
17,250
16,000
16,125
4,375
32,000
32,250
8,750
64,000
64,500
17,500
16,125
16,250
4,437
32,250
32,500
8,875
64,500
65,000
17,750
16,250
16,375
4,500
32,500
32,750
9,000
65,000
65,500
18,000
16,375
16,500
4,562
32,750
33,000
9,125
65,500
66,000
18,250
16,500
16,625
4,625
33,000
33,250
9,250
66,000
66,500
18,500
16,625
16,750
4,687
33,250
33,500
9,375
66,500
67,000
18,750
16,750
16,875
4,750
33,500
33,750
9,500
67,000
67,500
19,000
16,875
17,000
4,812
33,750
34,000
9,625
67,500
68,000
19,250
17,000
17,125
4,875
34,000
34,250
9,750
68,000
68,500
19,500
17,125
17,250
4,937
34,250
34,500
9,875
68,500
69,000
19,750
17,250
17,375
5,000
34,500
34,750
10,000
69,000
69,500
20,000
17,375
17,500
5,062
34,750
35,000
10,125
69,500
70,000
20,250
17,500
17,625
5,125
35,000
35,250
10,250
70,000
70,500
20,500
17,625
17,750
5,187
35,250
35,500
10,375
70,500
71,000
20,750
17,750
17,875
5,250
35,500
35,750
10,500
71,000
71,500
21,000
17,875
18,000
5,312
35,750
36,000
10,625
71,500
72,000
21,250
18,000
18,125
5,375
36,000
36,250
10,750
72,000
72,500
21,500
18,125
18,250
5,437
36,250
36,500
11,875
72,500
73,000
21,750
18,250
18,375
5,500
36,500
36,750
11,000
73,000
73,500
22,000
18,375
18,500
5,562
36,750
37,750
11,125
73,500
74,000
22,250
18,500
19,625
5,625
37,000
37,250
11,250
74,000
74,500
22,500
18,625
19,750
5,687
37,250
37,500
11,375
74,500
75,000
22,750
18,750
18,875
5,750
37,500
37,750
11,500
75,000
75,500
23,000
18,875
19,000
5,812
37,750
38,000
11,625
75,500
76,000
23,250
19,000
19,125
5,875
38,000
38,250
11,750
76,000
76,500
23,500
19,125
19,250
5,937
38,250
38,500
11,875
76,500
77,000
23,750
19,250
19,375
6,000
38,500
38,750
12,000
77,000
77,500
24,000
19,375
19,500
6,062
38,750
39,000
12,125
77,500
78,000
24,250
19,500
19,625
6,125
39,000
39,250
12,250
78,000
78,500
24,500
19,625
19,750
6,187
39,250
39.500
12,375
78,500
79,000
24,750
19,750
19,875
6,250
39,500
39,750
12,500
79,000
79,500
25,000
19,875
20,000
6,312
39,750
40,000
12,625
79,500
80,000
25,250
20,000
20,125
6,375
40,000
40,250
12,750
80,000
80,500
25,500
20,125
20,250
6,437
40,250
40,500
12,875
80,500
81,000
25,750
20,250
20,375
6,500
40,500
40,750
13,000
81,000
81,500
26,000
20,375
20,500
6,562
40,750
41,000
13,125
81,500
82,000
26,250
20,500
20,625
6,625
41,000
41,250
13,250
82,000
82,500
26,500
\20,625
6,687
\41,250
13,375
\82,500
26,750
over 20,625 yen
57% of the excess over 20.62 yen plus the amount of tax indicated under 20.625 yen
over 41,250 yen
15% of the excess over 41,250 yen plus the amount of tax indicated under 41,250 yen
over 82,500 yen
51% of the excess over 82,500 yen plus the amount of tax indicated under 82,500 yen
Note:How to find your tax liabilities:　-First find the line which corresponds to the amount of your allowance and you can get your figure at the cross of the above and number of your dependents.
Annexed Table IV Withholding Table In Accordance with Provisions of Art.38, Par.1, Item 6
(1)
Amount of Allowance after deduction
Amount of tax
Amount of Allowance after deduction
Amount of tax
Amount of Allowance after deduction
Amount of tax
At least
less than
At least
less than
At least
less than
10% of wages
\
\
\
\
\
\
\
\
\
20,000
20,000
20,500
2,000
42,500
43,000
5,187
70,000
71,000
10,250
20,500
21,000
2,062
43,000
43,500
5,275
71,000
72,000
10,450
21,000
21,500
2,125
43,500
44,000
5,362
72,000
73,000
10,650
21,500
22,000
2,187
44,000
44,500
5,450
73,000
74,000
10,850
22,000
22,500
2,250
44,500
45,000
5,537
74,000
75,000
11,050
22,500
23,000
2,312
45,000
45,500
5,625
75,000
76,000
11,250
23,000
23,500
2,375
45,500
46,500
5,712
76,000
77,000
11,450
23,500
24,000
2,437
46,000
46,500
5,800
77,000
78,000
11,650
24,000
24,500
2,500
46,500
47,000
5,887
78,000
79,000
11,850
24,500
25,000
2,562
47,000
47,500
5,975
79,000
80,000
12,050
25,000
25,500
2,625
47,500
48,000
6,062
80,000
81,000
12,250
25,500
26,000
2,687
48,000
48,500
6,150
81,000
82,000
12,475
26,000
26,500
2,750
48,500
49,000
6,237
82,000
83,000
12,700
26,500
27,000
2,812
49,000
49,500
6,325
83,000
84,000
12,925
27,000
27,500
2,875
49,500
50,000
6,412
84,000
85,000
13,250
27,500
28,000
2,937
50,000
50,500
6,500
85,000
86,000
13,375
23,000
28,500
3,000
50,500
51,000
6,587
86,000
87,000
13,600
28,500
29,000
3,062
51,000
51,500
6,675
87,000
88,000
13,825
29,000
29,500
3,125
51,500
52,000
6,762
88,000
89,000
14,050
29,500
30,000
3,187
52,000
52,500
6,850
89,000
90,000
14,275
30,000
30,500
3,250
52,500
53,000
6,937
90,000
91,000
14,500
30,500
31,000
3,325
53,000
53,500
7,025
91,000
92,000
14,725
31,000
31,500
3,400
53,500
54,000
7,112
92,000
93,000
14,950
31,500
32,000
3,475
54,000
54,500
7,200
93,000
94,000
15,175
32,000
32,500
3,550
54,500
55,000
7,287
94,000
95,000
15,400
32,500
33,000
3,625
55,000
55,500
7,375
95,000
96,000
15,625
33,000
33,500
3,700
55,500
56,000
7,462
96,000
97,000
15,850
33,500
34,000
3,775
56,000
56,500
7,550
97,000
98,000
16,075
34,000
34,500
3,850
56,500
57,000
7,637
98,000
99,000
16,300
34,500
35,000
3,925
57,000
57,500
7,725
99,000
100,000
16,525
35,000
35,500
4,000
57,500
58,000
7,812
100,000
101,000
16,750
35,500
36,000
4,075
58,000
58,500
7,900
101,000
102,000
17,000
36,000
36,500
4,150
58,500
59,000
7,987
102,000
103,000
17,250
36,500
37,000
4,225
59,000
59,500
8,075
103,000
104,000
17,500
37,000
37,500
4,300
59,500
60,000
8,162
104,000
105,000
17,750
37,500
38,000
4,375
60,000
61,000
8,250
105,000
106,000
18,000
38,000
38,500
4,450
61,000
62,000
8,450
106,000
107,000
18,250
38,500
59,000
4,525
62,000
63,000
8,650
107,000
108,000
18,500
39,000
59,500
4,600
63,000
64,000
8,850
108,000
109,000
18,750
39,500
40,000
4,675
64,000
65,000
9,050
109,000
110,000
19,000
40,000
40,500
4,750
65,000
66,000
9,250
110,000
111,000
19,250
40,500
41,000
4,837
66,000
67,000
9,450
111,000
112,000
19,500
41,000
41,500
4,925
67,000
68,000
9,650
112,000
113,000
19,750
41,500
42,000
5,012
68,000
69,000
9,850
113,000
114,000
20,000
42,000
42,500
5,100
69,000
70,000
10,050
114,000
115,000
20,250
(2)
Amount of Allowance after deduction
Amount of tax
Amount of Allowance after deduction
Amount of tax
Amount of Allowance after deduction
Amount of tax
At least
less than
At least
less than
At least
less than
\
\
\
\
\
\
\
\
\
115,000
116,000
20,500
135,000
136,000
25,500
155,000
156,000
31,025
116,000
117,000
20,750
136,000
137,000
25,750
156,000
157,000
31,310
117,000
118,000
21,000
137,000
138,000
26,000
157,000
158,000
31,595
118,000
119,000
21,250
138,000
139,000
26,250
158,000
159,000
31,880
119,000
120,000
21,500
139,000
140,000
26,500
159,000
160,000
32,165
120,000
121,000
21,750
140,000
141,000
26,750
160,000
32,450
121,000
122,000
22,000
141,000
142,000
27,035
over 160, 00 yen
28.5% of thr excess oves 10,000 yen puf the amount oe tax indicated under 160,000 yen
122,000
123,000
22,250
142,000
143,000
27,320
123,000
124,000
22,500
143,000
144,000
27,605
124,000
125,000
22,750
144,000
145,000
27,890
125,000
126,000
23,000
145,000
146,000
28,175
126,000
127,000
23,250
146,000
147,000
28,460
127,000
128,000
23,500
147,000
148,000
28,745
128,000
129,000
23,750
148,000
149,000
29,030
139,000
130,000
24,000
149,000
150,000
29,315
130,000
131,000
24,250
150,000
151,000
29,600
131,000
132,000
24,500
151,000
152,000
29,885
132,000
133,000
24,750
152,000
153,000
30,170
133,000
134,000
25,000
153,000
154,000
30,455
134,000
135,000
25,250
154,000
155,000
30,740
Note:How to find your tax liabilities:　-First find the line which corresponds to the amount of your allowance and you can get your figure at the cross of the above and numbers of your dependents.
Article 2.　The Corporation Tax Law shall be partly amended as follows:
In Art.35, Par.2, "55%, 65%, 70%, 75%" shall respectively read "60%, 70%, 75%, 80%."
In Art.42, Par.1, "3 sen" shall read "5 sen."
In Art.48, Par.1, "one year" shall read "three years."
In Art.49, "10,000 yen" shall read "50,000 yen" .
Article 3.　The Special Corporation Tax Law shall be partly amended as follows:
In Art.18-(2), Par.1, "3 sen" shall read "5 sen" .
In Art.19, Par.1, "one year" shall read "three years" .
In Art.20, "10,000 yen" shall read "50,000 yen" .
Article 4.　The Securities Transfer Tax Law shall be partly amended as follows:
Art.13-(2).　In case a person who is liable to collect the securities transfer tax by virtue of Art.12, Par.2 fails to collect or pay over the tax due, he shall, as prescribed by Ordinance, pay a penalty tax in addition to the tax concerned which is computed, according to the term of time as prescribed by Ordinance, by multiplying the tax in delinquency at the rate of 10 sen per 100 yen per diem.
In case a person referred to under the preceding paragraph fails to pay the amount of tax referred to under the same paragraph in full, the Government shall demand the tax in delinquency by virtue of Art.9 of the National Tax Collection Law.
Article 15.　Deleted.
In Art.21, "be fined 5 times of the amount evaded" shall read "be imprisoned for not exceeding 3 years, or be fined or forfeit 5 times of the amount evaded."
Art.22.　A person who has failed to withhold or pay over the securities transfer tax to be collected by virtue of Art.12, Par.2 shall be imprisoned for not exceeding three years or fined or forfeit not exceeding 3 times of the tax failed to be withheld or to be paid over.
Both imprisonment and fine may be imposed on violations of the preceding paragraph according to circumstances.
In the case of Par.1, the Government shall immediately collect the tax failed to be withheld or to be paid over.
In Art.24, "100 yen" shall read "20,000 yen" .
In Art.25, Par.2, "Arts.20, 21 or" shall read "Art.20 to" , and the following proviso shall be added to the same paragraph;
provided, however, this shall not hold good in case the person is to be imprisoned by virtue of Arts.21 and 22.
Art.26.　In case a representative of a corporation, a deputy, an employee or a member of a corporation or of an individual has committed a violation as referred to under Arts.20-24, regarding the business or property of the corporation or of the individual, the person who actually committee violation, shall be punished as well as the corporation or the individual shall be fined in accordance with the provisions of each Article concerned.
Article 5.　The Estate Tax Law shall be partly amended as follows:
In Art.71, Par.1, "one year" shall read "three years" .
In Art.72, "10,000 yen" shall read "50,000 yen" .
The following item shall be added to the proviso of Art.3, Par.1 of the Supplementary Provisions:
3.　In case a person is permitted to apply for the payment in kind, kinds of property to be appropriated for the payment in kind or other matters concerning the payment in kind may be provided for by the Cabinet Order.
Article 6.　The Travelling Lax Law shall be partly amended as follows:
Art.11-(2).　In case a person who is liable to collect the travelling tax by virtue of Art.8 fails to collect or pay over the travelling tax due, he shall, as prescribed by Ordinance, pay a penalty tax in addition to the tax concerned, which is computed according to the term of time as prescribed by Ordinance, by multiplying the tax in delinquency at the rate of 10 sen per 100 yen per diem.
In case a person referred to under the preceding paragraph fails to pay the amount of tax referred to under the same paragraph in full, the Government shall demand the tax in delinquency to the taxpayer by virtue of Art.9 of the National Tax Collection Law.
In Art.13, "100 yen" shall read "20,000 yen" , "the preceding Article" shall read "Art.12" and, "Art.13" shall read "Art.14" .
Art.13.　A person who has failed to withhold or pay over the travelling tax to be collected by virtue of Art.8 shall be imprisoned for not exceeding 3 years or fined or forfeit not exceeding 3 times of the tax failed to be collected or to be paid over.
Both imprisonment and fine may be imprisoned on violations of the preceding paragraph according to circumstances.
In the case of Par.1, the Government shall collect the tax failed to be withheld or to be paid over at once.
Art.15.　In respect to a person who has committed the violation as prescribed under Art.13, Par.1, Art.38, Par.3 proviso, Art.39, Par.2, Arts.40, 41 and 48, Par.2, Arts.63 and 66 of the Penal Code shall not apply;provided, however, that, this shall not hold good in case the person is to be imprisoned.
Art.16.　In case a representative of a corporation, a deputy, employee or a member of a corporation or of an individual has committed a violation as referred to under Art.13 or 14, the person who actually committed violation, shall be punished as well as the corporation or the individual shall be fined in accordance with the provisions of the same Article.
Article 7.　The Registration Tax Law shall be partly amended as follows:
In Art.2, Pars.1 and 4, "10 yen" shall read "30 yen" , "5 yen" shall read "15 yen" and "50 yen" shall read "150 yen" .
In Art.3, Par.1, "20 yen" shall read "60 yen" , "10 yen" shall read "30 yen" and "5 yen" shall road "15 yen" .
In Arts.3-(3) and 3-(4), "50 yen" shall read "150 yen" .
In Art.3-(5), "3 yen" shall read "10 yen" , "2 yen" shall read "6 yen" , "1 yen" shall read "3 yen" and "20 yen" shall read "60 yen" .
In Art.4, Par.1, "10 yen" shall read "30 yen" , "2 yen" shall read "6 yen" and "1 yen" shall read "3 yen" .
In Arts.5 and 5-(2), "200 yen" shall read "600 yen" and "50 yen" shall read "150 yen" .
In Art.6, Par.1, "500 yen" shall read "1,500 yen" , "200 yen" shall read "600 yen" , "150 yen" shall read "450 yen" and "50 yen" shall read "150 yen" and in Par.2 of the same Article, "50 yen" shall read "150 yen" .
In Art.6-(2), Par.1, "200 yen" shall read "600 yen" and in Par.2 of the same Article, "50 yen" shall read "150 yen" .
In Art.6-(3), "200 yen" shall read "600 yen" .
In Art.6-(4), Par.1, "200 yen" shall read "600 yen" , "100 yen" shall read "300 yen" , "50 yen" shall read "150 yen" and in Par, 2 of the same Article, "20 yen" shall read "60 yen" .
In Art.7, "500 yen" shall read "1,500 yen" , "200 yen" shall read "600 yen" and "20 yen" shall read "60 yen" .
In Art.8, "500 yen" shall read "1,500 yen" , "250 yen" shall read "750 yen" , "100 yen" shall read "300 yen" , "70 yen" shall read "200 yen," , and "10 yen" shall read "30 yen" .
In Art.9, "150 yen" shall read "450 yen" , "100 yen" shall read "300 yen" , "60 yen" shall read "180 yen" , "40 yen" shall read "120 yen" , "30 yen" shall read "90 yen" , "20 yen" shall read "60 yen" , "80 yen" shall read "240 yen" , "200 yen" shall read "600 yen" and "10 yen" shall read "30 yen" .
In Art.10, "20 yen" shall read "60 yen" , "100 yen" shall read "300 yen" , "10 yen" shall read "30 yen" , "50 yen" shall read "150 yen" and. "5 yen" shall read "150 yen" .
In Art.10-(2), "200 yen" shall read. "600 yen" , "20 yen" shall read "60 yen," "100 yen" shall read "300 yen" , "10 yen" shall read "30 yen" and "5 yen" shall read "15 yen" .
In Arts.11, 12 and 12-(2), "20 yen" shall read "60 yen" , "50 yen" shall read "150 yen" and "10 yen" , shall read "30 yen" .
In Art.13, "20 yen" shall read "60 yen" , "200 yen" shall read "600 yen" , "50 yen" shall read "150 yen" and "10 yen" shall read "30 yen" .
In Art.14, "1,000 yen" shall read "3,000 yen" , "500 yen" shall read "1,500 yen" , "100 yen" shall read "300 yen" , "50 yen" shall read "150 yen" "10 yen" shall read "30 yen" "2,000 yen" shall read "6,000 yen" , "200 yen" shall read "600 yen" , "20 yen" shall read "60 yen" , "5 yen shall read" 15 yen "and" 3 yen "shall read" 10 yen".
In Art.15, "150 yen" shall read "450 yen" , "30 yen" shall read "90 yen" , "10 yen" shall read "30 yen" , "50 yen" shall read "150 yen" , "15 yen" shall read "45 yore" "3 yen" shall read "10 yen" , "5 yen" shall read "15 yen" and "100 yen" shall read "300 yen" .
In Art.15-(2), "20 yen" shall read "60 yen" , "100 yen" shall read "300 yen" , "10 yen" shall read "30 yen" , "70 yen" shall read "200 yen" , "50 yen" shall read "150 yen" and "5 yen" shall read "15 yen" .
Article 8.　The Liquor Tax Law shall be partly amended as follows:
In the proviso of Art.16, "the family" shall read "the co-living family" .
In Art.18, Item 3, "or Art.25, Par.1, Item 3" shall be added next to "Art.22, Par.1, Item 4" .
In Art.22, Par.1, Item 4, "Par.1" shall be added next to "Art.43" .
The following Item shall be added next to Art.25, Par.1:
3.　In case, if a liquor brewer has been instructed to offer a security pursuant to Art 43, Par.2, he fails to do so.
Art.27, Par.1 shall be amended as follows:
The rates of liquor tax shall be as follows:
1.　Refined Sake Per 1 koku
1st Class　.................　\19,800
2nd,,　.................　15,350
2.　Imitation Sake　..............　15,300
3.　Unrefined Sake　..............　9,600
4.　White Sake　.................　19,800
5.　Mirin　.......................　17,150
6.　Shochu　......................　15,300
7.　Beer　........................　8,800
8.　Fruits wine:
1st Class　.................　18,900
2nd ,,　.................　8,800
3rd ,,　.................　7,700
9.　Miscellaneous liquors:
1st Class　.................　25,600
2nd,,　.................　16,700
If alcoholic content exceeds 20 grades, 1,002 yen shall be added for every additional 1 grade in excess of 20 grades.
3rd Class　........　\16,600 per 1 koku
If alcoholic content exceeds 20 grades,996 yen shall be added for every additional 1 grade in excess of 20 grades.
4th Class　........　\15,350 per 1 koku
In Par.3 of the same Article, "448 yen" shall read "930 yen" .
In Art.27-(2), "400%" shall read "300%" .
In Art.27-(4), "provided, that, this shall not hold good in respect to liquors subject to liquor tax pursuant to Art.27-(5)" shall be added next to "shall be imposed" , and "11,400 yen" shall read "17,090 yen" and "50,000 yen" shall read "75,000 yen" and, "20,000 yen" shall read "30,000 yen" .
Art.27-(5).　In respect to liquor which is sold, as provided for by Ordinance, by a liquor dealer as designated by the Government (the dealer shall hereinafter be called a designated dealer), the following amount of liquor tax shall be imposed besides the amount of the liquor tax as prescribed under Arts.27, 27-(2) or 83:
Par 1 koku 1.　Beer　.......................　\170,900
2.　Miscellaneous liquors　........　75,000
3.　Other liquors
...............　30,000
In Art.33, "in respect to liquors as prescribed under Art.27-(5), from a designated dealer in proportion to the quantity of liquor as sold" shall be added next to "from the dealer" .
Art.35-(3).　In case a designated dealer has sold liquors which are subject to liquor tax by virtue of Art.27-(5), he shall file a return stating therein the quantity of liquors sold in every month according to the kind of them by the 10th of the following month to the Government;provided than in case the licence for liquor dealing business has been cancelled or liquor dealing business has been discontinued, a return shall be immediately filed.
Art.35, Par.3 shall apply to the case of the preceding paragraph.
In Art.36, Par.2, "the proviso of Art.35-(2), Par.1" shall be added neat to "the proviso of Art.35, Par.1" .
In Art.36-(2). Item 1, "Par.1" shall he added next to "Art.43" .
The following paragraph shall be aded next to Art.43.
The Government may, as provided for by Ordinance instruct liquor dealer to offer a security for liquor tax.
In Art.48, "Par.1" shall be added next to "Art.43" .
Art.59.　The tax collector may, if he deems necessary for the collection of liquor tax, examine organization formed by liquor brewers or dealers (including organizations formed by said organizations) on the liquor manufacturing or dealing made by their members or investigate in books, documents or other objects held by the organizations.
Art.59-(2) shall be deleted.
In Art.60, Pars.1 and 2, "30,000 yen" shall read "100,000 yen" .
In Art.63-(2), Par.1, "50,000 yen" shall read "100,000 yen" .
In Art.64, Par.1, "1,000 yen" shall read "50,000 yen" and in Item 4 of said paragraph, "or Art.35-(2), Par.1" shall read "Art.35-(2), Par.1 or Art.35-(3), Par.1" .
In Apt.65, "500 yen," shall read "30,000 yen" , and in Item 5 of said Article, "or Art.59" shall be added next to "Art.58" .
Art.67.　In case a representative of a juridical person, a deputy, employee or a member of a juridical person or of an individual, has committed violations ar referred to under Arts.60, 61, and 63 to 65 inclusive or Art.68, regarding the business or property of the individual or juridical person, the person who actually committed the violations shall be punished as well as the juridical person or the individual shall be fined in accordance with the article concerned.
Art.67-(2) shall be deleted.
In Art.83, "6,345 yen" shall read "15,295 yen" , "570 yen" shall read "1,223 yen" , "6,175 yen" shall read "15,245 yen" and "296 yen" shall read "731 yen"
Article 9.　The Soft Drinks Tax Law shall be partly amended as follows:
In Art.2, "1,300 yen" shall read "3,900 yen" and "2,300 yen" shall read "6,900 yen" and "650 yen" shall read "2,550 yen" .
In Art.13, "3,000 yen" shall read "50,000 yen" .
In Art.14, "1,000 yen" shall read "50,100 yen" .
In Arts.16 and 17, "500 yen" shall read "30,000 yen" .
Art.18.　In case a representative of a juridical person, a deputy, an employee or a member of a juridical person or of an individual has committed violations as referred to under Arts.13, to 17 inclusive, Art.20 or 22-(2), regarding the business or property of the individual or juridical person, the person who has actually committed the violation shall be punished as well as the juridical person or the individual shall be fined in accordance with the article concerned.
In Art.20-(2), Par.1, "or the preceding paragraph" and "or carried in" shall be deleted, and "3,000 yen" shall read "30,000 yen" and the following paragraph shall be added next to said paragraph:
A person who has committed the violation as referred to under the preceding Article, may, according to circumstances, be imprisoned for not exceeding 5 years or fined exceeding 3,000 yen but not exceeding 10 times of the soft drinks tax, if 10 times of the tax imposed upon the soft drinks which he carried in exceeds 3,000 yen, or both imprisoned and fined.
In Par.2 of the same Article, "Art.13, Par.1 and the preceding paragraph" shall read "Art.13, Pars.1 and 1"
In the proviso of Art.21, "Art.15, Pars.2 and 1 of the preceding Article" shall read "Art.15, Par.2 and Pars.1 and 2 of the preceding Article" .
In Art.23, "the family" shall read "the coliving family" .
Article 10.　The Sugar Excise Law shall be partly amended as follows:
In Art.15, "500 yen" shall read "30,000 yen" .
Art.17.　In case a representative of a juridical person, a deputy, an employee or a member of a juridical person or of an individual has committed violations as referred to under Arts.13 to 15 inclusive, regarding the business or property of the individual or juridical person, the person who has actually committed the violation shall be punished as well as the juridical person or the individual shall be fined in accordance with the Article concerned.
Article 11.　The Textile Excise Law shall be partly amended as follows:
In Art.3, Par.1, Item 2, "the family" shall read "the co-living family" .
The following paragraph shall be added to Art.7:
The Government may designate a certain place as referred to under Par.1, Item 3, if it deems necessary for the investigation of taxable standard.
In Art.9, Par.1, "Par.1" shall be deleted.
Art.16-(2).　The tax collector may, if he deems necessary for the collection of excise, examine organizations formed by textile manufacturers or dealers (including organizations formed by said organizations) on manufacturing or dealing made by their members, or investigate in books, documents or other objects held by the organizations.
In Art.18, "500 yen" shall read "30,000 yen" and I'em 4 of the same Article shall be amended as follows:
4.　A person who has failed to answer or answered falsehood to the examinations conducted by taxation officials pursuant to Arts.15 to 16-(2) inclusive, or refused, disturbed or evaded the execution of their duty concerned.
Art.21.　In case a representative of a juridical person, a deputy, an employee, or a member of a juridical person or of an individual has committed violations as referred to under Art.17 or Art.18, regarding the business or property of the individual or juridical person, the person who has actually committed the violation shall be punished as well as the juridical person or the individual shall be fined in accordance with the article concerned.
Arts.22 to 27 inclusive　shall be deleted.
Article 12.　The Commodity Tax Law shall be partly amended as follows:
Art.1, Par.1, Class 1, Item 78 shall read as follows:
78　Materials for seals.
In Art.2, Par.1, "1 yen 50 sen" shall read "3 yen" and "600 yen" shall read "1,800 yen" , "2,400 yen" shall read "12,000 yen" , "900 yen" shall read "2,700 yen" .
In Art.16-(2), Par.1, "to apply tax payment revenue stamps" shall be deleted, and Par.2 of said Article shall be deleted.
Art.16-(3), deleted.
Art.17-(2).　The tax collector may if he deems necessary for the collection of commodity tax, examine organizations formed by manufacturers or retailers of articles or Class 1 or 2 (including organizations formed by said organizations) on manufacturing or dealing of articles of Class 1 or 2 made by their members or investigate in books, documents or other objects held by the organizations.
In Art.19, Par.1, "1,000 yen" shall read "50,000 yen" , and in Item 1 of said paragraph, "or Par.2 or Art.16-(2), Par.2" shall read "or Par.2" , and in Item 3 of said paragraph, "Par.1" shall be deleted.
In Art.20, "500 yen" shall read "30,000 yen" and in Item 3 of said Article, "or Art.17-(2)" shall be added next to "Art.17" .
Art.22.　In case a representative of a juridical person, a deputy, an employee, or a member of a juridical person or of an individual has committed violations as referred to under Arts.18 to 20 inclusive, regarding the business or property of the individual or juridical person, the person who has actually committed the violation shall be puinshed as well as the juridical person or the individual shall be fined in accordance with the article concerned.
In Art.25, "the family" shall read "the coliving family"
Arts.25-(2) to 25-(7) inclusive shall be deleted
Article 13.　The Admission Tax Law shall be partly amended as follows:
In Art.3, Par.1, "100%" shall read "150%" .
In Art.4, Par.1, "1 yen" shall read "3 yen" .
In Art.8-(2), Par.1, "to use the tax payment stamps" shall be deleted, and Par.2 of the same Article shall be deleted.
Art.8-(3) shall be deleted.
In Art.10, Par.1, "40%" shall read "60%" .
In Art.11, Par.1, "1 yen" shall read "3 yen" .
Art.15-(2).　The tax collector may, if he deems necessary for the collection of tax, examine organizations formed by spensors or managers of the entertainments or equipments of Class 1, or managers or places of Class 2 (including organizations formed by said organizations) on the entertainments or equipments of Class 1 of the places of Class 2 managed by their members or investigate into books, documents or other objects held by the organizations.
In Art.16-(2), Par.1, "1,000 yen" shall read "50,000 yen" , in Item 1 of the same paragraph "or Art.8-(2), Par.2" shall be deleted and in Item 3 of the same paragraph, "Par.1" shall be deleted.
In Art.17, "500 yen" shall read "30,000 yen" and in Item 3 of the same Article, "or Art.15-(2)" shall be added next to "Art.15, Par.1" .
Art.17-(3).　In case a representative of a corporation, a deputy, employee or a member of a corporation or of an individual has committed a violation as referred to under. Art.16 or Art.17, relating to the business of the above corporation or individual or to the entertainments or equipments of Class 1 or the place of Class 2, the person who actually committed violation shall be punished as well as the corporation or the individual shall be fined in accordnace with the provisions of each Article concerned.
Arts.19 to 24 inclusive shall be deleted.
Article 14.　The Bourse Tax Law shall be partly amended as follows:
In Art.5, Par.1 "(hereinafter including securities exchanges)" shall read "(including securities exchanges;the same goes hereunder excluding the case as prescribed under Art.15" )".
Art.12-(3).　In case a bill-broker or a member opened the bourse, notify the matter to the Government, as provided for by Ordinance;the same goes in case he has closed it.
Art.12-(3).　In case a billbroker or a member of the bourse has been disqualified for his business due to the closing of his business, disertion or some other reasons, he shall, as provided for by Ordinance, notify the matter to the Government;provided, however, in the case of his death or the dissolution, the bourse to which he belongs shall notify the same to the Government.
The provisions of the preceding paragraph shall not apply to a bill-broker or member of the bourse who does not pursue the clearing transaction.
In Art.15, "100 yen" shall read "50,000 yen" , and "and the tax, shall be collected immediately" shall be deleted;and the following two paragraphs shall be added to the same Article.
A person who has committed the violation as referred to under the preceding paragraph shall, according to circumstances, be imprisoned for less than one year or may be both imprisoned and fined.
In the case of the preceding two paragraphs the tax shall be collected immediately.
In Arts.16 and 18, "not exceeding 100 yen" shall read "not exceeding 50,000 yen" .
In Art, 19, "100 yen" shall read "3,000 yen" , Item 2 "of the same Article shall read" Item 3 "," Item 3 "shall read" Item 4"and the following Item shall be added next to Item 1:
2.　A course or a person who has failed to notify or has notified the falsehood as referred to under Arts.12-(2) and 12-(3).
Art.19-(2).　A person who has committed the violation referred to under the latter half of Arts.16 and 17, Par.1, Art.17-(2), Par.1 or the latter half of Art.18 shall, according to circumstances, be imprisoned less than 5 years or be fined exceeding 5 times but not exceeding 10 times of the tax evaded, or may be both imprisoned and fined.
No Transration
The following proviso shall be added to Art.20;provided, however, this shall not hold good in case the person is to be imprisoned by virtue of Art.15, Par.2 and of the preceding Article.
Art.21.　In case a representative of a corporation, a deputy, an employee or a member of a corporation or of an individual has committed a violation as referred to under Arts.15 to 19 inclusive, regarding the business or property of the corporation or of the individual, the person who actually committed violation, shall be punished as well as the corporation or the individual shall be fined in accordance with the provisions of each Article concerned.
Article 15.　Playing Set Tax Law shall be partly amended as follows:
In Art.4, Par.1, "300 yen" shall read "1,000 yet" and "30 yen" shall read "100 yen" , and in Par.2 of the same Article, "6 yen" shall read "20 yen" .
In Art.14, Par.1, "20 times" shall read "5 fined" exceeding five times but not exceeding ten times "and in Par.2 of the same Article," or times of the tax liablities evaded "shall be added next to" imprisoned for not exceeding five years".
In Art.16, Par.1, "1,000 yen" shall read "50,000 yen" and "500 yen" shall read "30,000 yen" .
In Arts.17 and 18, "500 yen" shall read "30,000 yen" .
Art.20.　In case a representative of a corporation, a deputy, an employee, or a member of the corporation or of an individual has committed violaticns as referred to under Arts.14 to 18 inclusive, 21-(2), or 21-(3), regarding the business or property of the corporation or of the individual, the person who actually committed the violation shall be punished as well as the corporation or the individual shall be fined in accordance with each Article concerned.
In Art.21-(3), "or the preceding Article" and "or carried in" shall be deleted, "20 times" shall read "10 times" , "3,000 yen" shall read "50,000 yen" , and the following paragraph shall be added to the same Article.
A person who has committed the violation as referred to under the preceding Article, may, according to circumstances, be imprisoned for exceeding 5 years or fined exceeding 3,000 yen but not exceeding 20 times of the playing set tax, if 20 times of the tax imposed upon the playing set which he carried on exceeds 3,000 yen, or both imprisoned and fined.
Article 16.　The Stamp Duties Law shall be partly amended as follows:
Art.4, Par.1, Items 1 to 5 inclusive shall read follows:
1.　Documents concerning the transfer of ownership of: Real estates, Railway foundations, Tramcar foundations, Motorcar traffic business foundations or Vessels.
2.　Certificates relating to loans of consumption.
3.　Certificates relating to contracts.
4.　Certificates relating to transportation.
5.　Charters.
The mount of the entered-in sum not exceeding 1,000 yen........　3 yen
10,000 ,,........　20 ,,
100,000 ,,........　60 ,,
500,000 ,,........　200 ,,
1,000,000 ,,........　300 ,,
5,000,000 ,,........　1,000 ,,
10,000,000 ,,........　2,000 ,,
The amount of the entered-in sum exceeding 10,000,000 yen..................　4,000 yen.
In case the amount of sum is not shown..　3 yen.
In No.7 of the same paragraph, "20 sen" shall be revised as "1 yen" and in Nos.8-32 of the same paragraph, "30 sen" shall be revised as "2 yen" and in No.34 of the same paragraph, "5 yen" shall be revised as "20 yen" .
In Art.5, Items 7, 9, 9-(3), 12, 14 and 25, "50 yen" shall read "100 yen" .
In Art.6-(2), "30 sen" shall read "1 yen" .
In Art.12, "100 yen" shall read "10,000 yen" .
In Art.13, "10 yen" shall read "fined not exceeding 500 yen or esceeding 20 yen" .
Art.14-(2).　In case a representative of a corporation, or deputy, an employee, or a member of a corporation or of an individual has committed violations as referred to under Arts.11 to 13 inclusive, regarding the business or property of the corporation or of the individual, the person who actually committed the violation shall be punished as well as the corporation or the individual shall be fined in accordance with the provisions of each Article concerned.
Article 17.　The Horse Race Tax Law shall be partly amended as follows:
In Art.8, "shall be fined, and the tax shall be immediately collected" shall read "shall be fined" , and the proviso shall be deleted, and the following three items shall be added to said Article:
A person who has committed the violation as prescribed under the preceding paragraph, may, according to circumstances, be imprisoned not exceeding 5 years or fined exceeding 5 times but not exceeding 10 times of the tax which he has evaded or attempted to evade, or both imprisoned and fined.
If, in the case of the preceding two paragraphs the amount of the fine is not exceeding 20 yen, it shall be 20 yen.
In case of Pars.1 and 2, the tax concerned shall be collected immediately.
In Art.9, "300 yen" shall read "50,000 yen" .
In Art.10, "100 yen" shall read "30,000 yen" .
The following proviso shall be added to Art.11
Provided, that this shall not hold good if, in the care of Art.8, Par.2, the person is to be imprisoned.
Art.12.　In case a representative of a juridical person, deputy, employee or member of a juridical person has committed violations as referred to under Arts.8 to 10 inclusive, regarding the business of the juridical person, the person who has actually committed the violation shall be punished as well as the juridical person or the individual shall be punished in accordance with the provisions of each Article concerned.
Article 18.　The Hunt Licence Tax Law shall be partly amended as follows:
In Art.8, Par.1, "5,000 yen" shall read "8,000 yen" and "the family" shall read "the co-living-family" , "600 yen" shall read "2,400 yen" , "400 yen" shall read "1,200 yen" and "200 yen" shall read "500 yen" .
Article 19.　The Indirect National Tax Penalty Law shall be partly amended as follows:
In Art.1, "or hold" shall be deleted and "or hold objects submitted by said persons at will" shall be added next to "the persons who are suspected of the offence" . Following paragraph shall be added to Art.1.
For the purpose of investigating the violation case, taxation officials may examine objects, account-books, documents, etc. which are possessed by the witness or hold those objects, if necessary.
In Art.7, Par.3, "the Director of the Regional Financial Bureau or" shall be added next to "or other breakage" .
Following proviso shall be added to Art.11, Par.2.
Provided, however, this shall not hold good in respect to the evidences of the grave violation case.
Following paragraph shall be added to Par.2 of the same Article.
The evidences of the grave violation cases as collected by the taxation officials of a taxation office shall be handed over to the taxation officials of the proper Regional Financial Bureau.
Following proviso shall be added to Par.3 of the same Article.
Provided, if the evidences are those of the grave violation cases, taxation officials of the taxation office which administers the place in which those are first founded out shall hand over those to the taxation officials of the proper Regional Financial Bureau.
Following paragraph shall be added to Art.12 Par.2.
The Director of the Regional Financial Bureau may, when necessary to investigate the violation cases in the area outside his jurisdiction, ask the Director of the Regional Financial Bureau or the superintendent of a taxation office which administers the area concerned to investigate the case concerned.
In Arts.13 and 14, Par.1, Art.17, Par.1 and Art.19, "the superintendent of a taxation office" shall read "the Director of the Regional Financial Bureau or the superintendent of a taxation office" .
In Art.19-(2), "Art.1" shall read "Art.1, Par.1" and "1,000 yen" shall read "30,000 yen" .
Article 20.　The War Indemnity Special Measures Law shall be partly amended as follows:
Following two paragraphs shall be added to Art.41, Par.1.
If, in case of the preceding paragraph, the transferror as prescribed under the same paragraph has became extinct due to the dissolution the suorogator who had paid the war indemnity special tax by virtue of Art.35, may, as prescribed by Ordinance, request, as the recovery for the countervalue, to the person who had transferred to the said transferror the Government special debt certificate or the blocked account concerned, whichever is less.
The provisions of the preceding paragraph shall apply in respect to the case where a person other than the transferror as prescribed under Par.1, who had transferred the Government special debt certificate or the blocked account has become extinct due to the dissolution.
In Par.2 of the same Article, "the preceding paragraph" shall read "the preceding three paragraphs" and in Par.3 of the same Article, "the preceding paragraph" and "the same paragraph" shall read "the preceding three paragraphs" .
In Art.42, Par.2, "Par.4" shall read "Par.6"
In Art.53, Par.1, "Par.3" shall read "Par.5" and in Par.2 of the same Article, "Par.4" shall read "Par.6" .
Art.63-(2).　In case there is any amount of misoverpayment in the war indemnity special tax as collected in the form of Government special debt certificate, the amount overpaid may be refunded in the form of registered national bonds corresponding to the value to be refunded.
The Government may issue pubic bonds to the extent of an amount necessary for the refundment of the maisovrpaid amount as referred to under the preceding paragraph.
Article 21.　The Taxpayment Facilities Law shall be abolished.
Supplementary Provisions:
Article 1.　The present Law shall come into force as from December 1, 1947;provided, that the amended provisions of Arts.12-(2), 12-(3) and 19, Item 2 shall be put into force as from January 1, 1948.
Article 2.　The provisions concerning the amendment of the annexed Tables 2 to 4 inclusive 11-(4) of the Income Tax Law shall come into force as from the allowances paid on or after July 1, 1947.
In respect to the withholding of the income tax imposable upon the allowances paid on or before June 30, 1947, Annexed Tables 2 to 4 inclusive of the old Income Tax Law shall still prevail.
In case a person has failed to withhold or pay over the income tax to be withheld before the enforcement date of the present Law the amount of tax to be added, in respect to the amount of income tax which is not withheld or paid over at the enforcement date of the present Law according to the term of time existing before the enforcement of the present Law, shall be computed in accordance with Art 56 of the old Income Tax Law.
Excepting the cases as are provided for under the preceding three paragraphs, the revised provisions of the Income Tax Law (excluding the provisions concerning the additional tax and penalties) shall be applied as from the income tax for 1947 or henceforth;provided, however, the revised provisions of Art.6, item 5, Art.9, Par.1, Item 8 and Par.2 and Art.10 of the Income Tax Law shall come into force as form the temporary income acquired on or after January 1, 1948.
In case a person has become not liable to file the April provisional return, July provisional return, October provisional return and/or July revised provisional return or October revised provisional return by virtue of the revised provisions of Art.21, Par.2 of the Income Tax Law, the person concerned needs not pay the 4th installment of the income tax as stated in the return concerned.
In case there comes to accrue any increase or decrease in the estimated amount of tax as declared (excluding the person as prescribed under the preceding paragraph), the amount of income tax to be paid by the person concerned in the 4th installment, shall be the amount as increased or decreased by the amount equivalent to the difference between the estimated amount as computed according to the old Law and the estimated amount as computed according to the present Law.
Article 3.　The amended provisions of Art.35, Par.2 of the Corporation Tax Law shall come into effect as from an accounting period of a corporation ending on or after April 1, 1947.
Article 4.　The amended provisions of Art.3, Par.1, proviso of the supplementary provisions of the Estate Tax Law shall come into effect as from the estate tax (including the annual instalment thereof) to he paid on or after January 1, 1947, which has not been paid at the enforcement date, of the present Law.
Article 5.　In respect to liquor tax imposed or imposable before the enforcement date of the present Law, the old Law shall still prevail.
In case a manufacturer or a seller of liquors possesses at the time of the enforcement of the present Law the total amount of which exceeds 4 to in every kind at the manufactories or at the place other than bonded areas, and in case the amount of liquors is not exceeding 4 to in total but the total amount of such types of 11 liquor as are prescribed by Ordinance exceeds 1 to said place is deemed to be the manufactory and the person who possesses them to be manufacturer and the liquor tax shall be imposed upon said liquors. In this case, said liquors shall be deemed-to have been taken out of the manufactory at the enforcemment date of the present Law and the balance between th amount of the tax as computed in accordance with the provisions of Arts.27 and 27-(2), or Art.83 of the amended Liquor Tax Law and the amount of the tax as computed in accordance with the old provisions shall be, as prescribed by Ordinance, collected as the liquor tax.
In case the manufacturer or seller as mentioned above is the person who sells liquors for drinking in such bars, restaurants or other places as operated by himself, the amount as computed at the rate of 5,690 yen per 1 koku in respect to beer possessed for selling, 25,000 yen per 1 koku in respect to miscellaneous liquors and 10,000 yen per 1 koku in respect to other liquors shall be added to the amount of the liquor tax referred to under the preceding paragraph.
The manufacturer or seller referred to under Par.2 shall report to the Government, within one month after the enforcement date of the present Law the quantity, price and hoarding place of the Liquors possessed, as broken down for kind, class and content rate of alcohol and when coming under the preceding paragraph, the fact that he comes under said paragraph.
In case liquors which exist at the manufactories at the time of the enforcement of the present Law, have been brought back or transferred in, the liquor tax shall be collected at the time of the transfer of the liquors out of the place, notwithstanding the provisions of Art.38, Par.1 of the liquor tax Law. In this case, the amount of the tax shall be the amount of the tax as prescribed in the latter half of Par.2.
Article 6.　In respect to the Soft Drink Tax imposed or imposable before the enforcement date of the present Law, the old Law shall still prevail.
In case a person possesses in the place other than manufactories at the time of the enforcement of the present Law drinks the total amount of Which exceeds 1 koku in total, said places are deemed to be manufactories and the possessor to be a manufacturer and the soft drinks tax shall be imposed thereupon. In this case, the said soft drink is deemed to have been taken out of the manufactory at the enforcement date of the present Law, and the amount as computed at the rate of 2,600 yen per 1 koku in respect to the class 1 soft drink and 4,600 yen per 1 koku in respect to the Class 2 soft drink shall be, as prescribed by Ordinance, collected as the soft drinks tax.
A person who possesses soft drinks as mentioned above, shall report to the Government, within one month after the enforcement date of Art.8 the kind, quantity and the hoarding place of said soft drinks.
Article 7.　In respect to the commodity tax imposed or imposable before the enforcement date of the present Law, the old Law shall still prevail.
In respect to cakes, sweetmeats and other commodities as prescribed by Ordinance which has been exported within one month after the enforcement date of the present Law, the subsidies to be given pursuant to Art.14 of the Commodity Tax Law shall follow the old Law.
In case a person who manufactures materials for seals continuously from the date before the enforcement date of the present Law reports the matter to the Government within one month after the enforcement date of the present Law he shall be deemed to have reported the matter on the enforcement date of the same Article pursuant to Art.15 of the Commodity Tax Law.
In case a manufacturer or a retailer of materials for seals or class II commodities as prescribed in Art.1 of the revised Commodity Tax Law or other person as prescribed by ordinance, possesses at the time of the enforcement of the present Law, commodities corresponding to one of the undermentioned items at the places other than manufactories or bonded areas, the said places shall be deemed the manufactories and the possessor deemed the manufacturer, and the commodity tax shall be imposed thereupon. In this case, the said commodities shall be deemed to have been taken out of the manufactories at the enforcement date of the present Law and the commodity tax concerned shall be collected pursuant to what may be designated by Ordinance;provided, however, in respect to the commodities as imposed commodity tax in accordance with the old Law, the amount of tax shall be the amount minus the amount of tax which had been already paid:
1.　Materials for seals exceeding 10,000 yen.
2.　Matches exceeding 300,000 sticks.
3.　Wheat gluten, glucose or malt the total amount of which exceeds 200 kin.
4.　Saccharine or dulcin the total amount of which exceeds 1 Kg.
5.　Honey exceeding 200 kin.
The manufacturer, retailer or other persons as prescribed by Ordinance, shall file with the Government within one mouth after the enforcement date of the present Law, the quantity, value and hoarding places in respect to the commodities referred to under Item 1 of the same paragraph, and quantity and hoarding places in every kind of commodities in respect to the commodities as referred to under Items 2 to 5 inclusive of the same paragraph.
Article 8.　In respect to the playing sets tax imposed or impossable before the enforcement date of the present Law, the old Law shall still prevail.
In respect to the playing sets which are possessed by a person who manufactures or retails them at the time of the enforcement of the present Law, the amount equal to the provisions of Art.4 of the revised Playing Sets Tax Law and the amount of tax as computed according to the old provisions.
Article 9.　For purposes of hunting licences to be given as from the enforcement date of the present Law to April 15, 1948, persons liable to pay the surtax or the increased income tax for the taxable year 1946 and members of his family shall be deemed persons who come under class 1 as prescribed in Art.8 of the same Law, personss liable to pay the classified income tax exceeding 150 yen per annum and members of his family shall be deemed persons who come under class 2 as prescribed in the same Article and other persons than those mentioned above shall be deemed persons who come under class 3 as prescribed in the same Article.
Matters necessary for the computation, of the classified income tax referred to under the preceding paragraph shall be prescribed by Ordinance.
Article 10.　In respect to deposits reserved for taxpayment existing at the enforcement date of the present Law, the old Law shall still prevail excepting the provisions of Art.12 of the old Taxpayment Facilities Law.
Article 11.　In respect to the revenue of admission tax for 1947 as increased due to the revision of the Admission Tax Law by the present Law, the provisions of the Local Apportionment Tax Law shall not apply.
Article 12.　In respect to the Registration Tax, Textile Excise, Admission Tax, Special Admission Tax and Stamp Duties, imposed or imposable before the enforcement date of the present Law the old Law shall still prevail.
Article 13.　In respect to the subsidies to be given before the enforcement date of the present Law, in accordance with Art.59, Par.2 and Art.59-(2), Par.2 of the old Liquor Tax Law, Art.22, Par.2 of the old Textile Excise Law, Art.25-(2), Par.2 of the old Commodity Tax Law and Art.19, Par.2 of the old Admission Tax Law, the old Law shall still prevail.
Article 14.　The old Law shall still prevail in respect to the computation of an amount of tax to be added acording to the term of time existing before the enforcement date of the present Law, in case an additional tax is to be collected by virtue of Art.55, Par.1 of the Income Tax Law (including the case as applied by virtue of Art.55, Par.2 of the old Law), Art.42, Par.1 of the Corporation Tax Law (including the case as applied by virtue cf Art.42, Par.2 of the old Law), Art.18-(2), Par.1 of the Special Corporation Tax Law (icluding the case as applied by virtue of Art.18-(2), Par.2 of the old Law) or Art.58, Par.2 of the Estate Tax Law (including the case as applied by virtue of Art.58, Par.2 or 3 of the old Law).
Article 15.　In respect to the application of penalties imposable upon violations committed before the revision of other Laws by the present Law, the old Law shall still prevail.
Minister of Finance　KURUSU Takeo
Prime Minister　KATAYAMA Tetsu