所得税法の一部を改正する等の法律
法令番号: 法律第107号
公布年月日: 昭和23年7月7日
法令の形式: 法律

提案理由 (AIによる要約)

最近の賃金・物価等の経済情勢に対応し、国民の租税負担を合理化するとともに財政需要に応じた租税収入を確保するため、税制全般の改正を行うものである。所得税については基礎控除、扶養控除、勤労控除の引き上げと税率引き下げにより、勤労所得者等の負担を軽減する。法人税は産業振興や外資導入等の観点から必要な改正を行う。また物価変動に応じて、酒税、清涼飲料税等の間接税の増徴を行う一方、物品税の一部税率調整も実施する。さらに徴税実効性確保のため加算税・追徴税等の規定を整備強化するとともに、新たに取引高税を創設し、各取引段階で1%程度の課税を行うこととする。

参照した発言:
第2回国会 衆議院 財政及び金融委員会 第37号

審議経過

第2回国会

参議院
財政及び金融委員会 - 第33号
(昭和23年6月9日)
衆議院
財政及び金融委員会 - 第37号
(昭和23年6月11日)
参議院
財政及び金融委員会 - 第36号
(昭和23年6月14日)
衆議院
財政及び金融委員会公聴会 - 第2号
(昭和23年6月16日)
財政及び金融委員会公聴会 - 第3号
(昭和23年6月17日)
参議院
財政及び金融委員会 - 第38号
(昭和23年6月18日)
衆議院
財政及び金融委員会 - 第43号
(昭和23年6月21日)
参議院
財政及び金融委員会 - 第41号
(昭和23年6月22日)
衆議院
財政及び金融委員会 - 第45号
(昭和23年6月23日)
財政及び金融委員会 - 第46号
(昭和23年6月24日)
参議院
財政及び金融委員会 - 第42号
(昭和23年6月24日)
衆議院
財政及び金融委員会 - 第47号
(昭和23年6月25日)
財政及び金融委員会 - 第48号
(昭和23年6月26日)
参議院
財政及び金融委員会 - 第44号
(昭和23年6月26日)
衆議院
財政及び金融委員会 - 第49号
(昭和23年6月28日)
参議院
財政及び金融委員会 - 第45号
(昭和23年6月28日)
衆議院
財政及び金融委員会 - 第51号
(昭和23年6月30日)
財政及び金融委員会 - 第52号
(昭和23年7月1日)
財政及び金融委員会 - 第53号
(昭和23年7月2日)
本会議 - 第77号
(昭和23年7月3日)
本会議 - 第79号 附録
(昭和23年7月5日)
参議院
財政及び金融委員会 - 第51号
(昭和23年7月5日)
本会議 - 第60号
(昭和23年7月5日)
本会議 - 第60号 附録
(昭和23年7月5日)
所得税法の一部を改正する等の法律をここに公布する。
I hereby promulgate the Law amending a Part of the Income Tax Law and other Laws.
御名御璽
Signed:HIROHITO, Seal of the Emperor
昭和二十三年七月七日
This seventh day of the seventh month of the twenty-third year of Showa (July 7, 1948)
内閣総理大臣　芦田均
Prime Minister　ASHIDA Hitoshi
法律第百七号
Law No.107
所得税法の一部を改正する等の法律目次
The Law concerning the Partial Amendments to the Income Tax Law and other Laws Table of Contents
第一條　所得税法の一部改正
Article 1.　Partial Amendments to the Income Tax Law
第二條　法人税法の一部改正
Article 2.　,, the Corporation Tax Law
第三條　有價證券移轉税法の一部改正
Article 3.　,, the Securities Transfer Tax Law
第四條　相続税法の一部改正
Article 4.　,, the Estate Tax Law
第五條　通行税法の一部改正
Article 5.　,, the Travelling Tax Law
第六條　登録税法の一部改正
Article 6.　,, the Registration Tax Law
第七條　酒税法の一部改正
Article 7.　,, the Liquor Tax Law
第八條　清涼飮料税法の一部改正
Article 8.　,, the Soft Drinks Tax Law
第九條　砂糖消費税法の一部改正
Article 9.　,, the Sugar Excise Law
第十條　織物消費税法の一部改正
Article 10.　,, the Textile Excise Law
第十一條　物品税法の一部改正
Article 11.　,, the Commodity Tax Law
第十二條　取引所税法の一部改正
Article 12.　,, the Bourse Tax Law
第十三條　骨ぱい税法の一部改正
Article 13.　,, the Playing Set Tax Law
第十四條　印紙税法の一部改正
Article 14.　,, the Stamp Tax Law
第十五條　間接國税犯則者處分法の一部改正
Article 15.　,, the Indirect National Tax Penalty Law
第十六條　租税特別措置法の一部改正
Article 16.　,, the Special Taxation Measures Law
第十七條　砂糖消費税、織物消費税等の徴收に関する法律の一部改正
Article 17.　,, the Law concerning the Collection of Sugar Excise, Textile Excise, etc.
第十八條　關税徴收法の一部改正
Article 18.　,, the National Tax Collection Law
第十九條　國庫出納金端数計算法の一部改正
Article 19.　,, the Law for Calculation of Fraction of National Revenue&Expenditures
第二十條　戰時補償特別措置法の一部改正
Article 20.　,, the War Indemnity Special Measures Law
第二十一條　災害被害者に対する租税の減免、徴收猶予等に関する法律の一部改正
Article 21.　,, the Law concerning the Reduction, Exemption and Postponement of Collection and others of Taxes for Sufferers from Calamities
第二十二條　土地台帳法の一部改正
Article 22.　,, the Land Ledger Law
第二十三條　関税法の一部改正
Article 23.　,, the Customs Law
第二十四條　横須賀港を開港に指定する等の法律の一部改正
Article 24.　,, the Law concerning the Designation of Yokosuka and Others as Open Ports
第二十五條　農業協同組合法の一部改正
Article 25.　,, the Agricultural Cooperative Association Law
第二十六條　産業組合法の一部改正
Article 26.　,, the Industrial Cooperative Law
第二十七條　貸家組合法の一部改正
Article 27.　,, the House Lender's Association Law
第二十八條　市街地信用組合法の一部改正
Article 28.　,, the Urban District Credit Association Law
第二十九條　水産業團體法の一部改正
Article 29.　,, the Fisheries Body Law
第三十條　林業会法の一部改正
Article 30.　,, the Forestry Association Law
第三十一條　蚕糸業法の一部改正
Article 31.　Partial Amendments of the Silk Industry Law
第三十二條　農林中央金庫法の一部改正
Article 32　.,, the Agricultural and Forestry Central Bank Law
第三十三條　商工組合中央金庫法の一部改正
Article 33　.,, the Law concerning the Dentral Bank for Commercial and Industrial Cooperatives
第三十四條　塩專賣法の一部改正
Article 34　.,, the Salt Monopoly Law
第三十五條　住宅組合法の一部改正
Article 35　.,, the House Cooperative Law
第三十六條　海外移住組合法の一部改正
Article 36　.,, the Emigration Cooperatives Law
第三十七條　農村負債整理組合法の一部改正
Article 37　.,, the Rural Debt Consolidation Cooperatives Law
第三十八條　酒類業組合法等の廃止
Article 38.　The repeal of the Liquor Producers' Association and Others
附則
Supplementary Provisions
第三十九條　施行期日
Article 39.　Date of enforcement
第四十條　所得税法に関する経過規定
Article 40.　Interim provisions for the Income Tax Law
第四十一條　法人税法に関する経過規定
Article 41　.,, the Corporation Tax Law
第四十二條　有價證券移轉税法に関する経過規定
Article 42　.,, the Securities Transfer Tax Law
第四十三條　相続税法に関する経過規定
Article 43　.,, the Estate Tax Law
第四十四條　通行税法に関する経過規定
Article 44　.,, the Travelling Tax Law
第四十五條　酒税法に関する経過規定
Article 45　.,, the Liquor Tax Law
第四十六條　清涼飮料税法に関する経過規定
Article 46　.,, the Soft Drinks Tax Law
第四十七條　砂糖消費税法に関する経過規定
Article 47　.,, the Sugar Excise Law
第四十八條　物品税法に関する経過規定
Article 48　.,, the Commodity Tax Law
第四十九條　骨ぱい税法に関する経過規定
Article 49　.,, the Playing Set Tax Law
第五十條　間接國税犯則者處分法に関する経過規定
Article 50　.,, the Indirect National Tax Penalty Law
第五十一條　租税特別措置法に関する経過規定
Article 51　.,, the Special Taxation Measures Law
第五十二條　關税徴收法に関する経過規定
Article 52　.,, the National Tax Collection Law
第五十三條　國庫出納金端数計算法に関する経過規定
Article 53　.,, the Law for Calculation of Fraction of National Revenue and Expenditures
第五十四條　戰時補償特別措置法に関する経過規定
Article 54　.,, the War Indemnity Special Measures Law
第五十五條　災害被害者に対する租税の減免、徴收猶予等に関する法律に関する経過規定
Article 55　.,, the Law concerning the Reduction, Exemption and Postponement of Collection and others of Taxes for Sufferers from Calamities
第五十六條　酒類業組合法に関する経過規定
Article 56　.,, the Liquor Producers' Association Law
第五十七條　特別法人税法に関する経過規定
Article 57　.,, the Special Corporation Tax Law
第五十八條　関税法の罰則等の特例に関する件に関する経過規定
Article 58　.,, the Special Exceptions to the Penal Regulations and others of the Customs Law
第五十九條　登録税法等に関する経過規定
Article 59　.,, the Registration Tax Law, etc.
第六十條　罰則に関する経過規定
Article 60　.,, the Penalty Provisions
所得税法の一部を改正する等の法律
Law Concerning the Partial Amendments to the Income Tax Law and other Laws.
第一條　所得税法（昭和二十二年法律第二十七号）の一部を次のように改正する。
Article 1.　A part of the Income Tax Law (Law No.27 of 1947) shall be revised as follows:
第六條第五号を削り、第六号を第五号とし、同條に次の一項を加える。
In Art.6, item 5 shall be deleted and item 6 shall read item 5 and the following one paragraph shall be added to the said Article:
前項に定めるものの外、第九條第一項第八号に規定する所得のうち、左に掲げる所得については、所得税を課さない。
The incomes which are provided for under Art.9, Par.1, Item 8 and which are enumerated below, besides the incomes referred to under the preceding paragraph, shall be free from the income tax:
一　贈與（個人以外のものからの贈與を除く。）、遺贈又は相続に因り取得したもの、生命保險契約に基き死亡を原因として支拂を受けた保險金、傷害保險契約又は損害保險契約に基き支拂を受けた保險金、損害賠償に因り取得したもの、慰籍料その他これらに類するもの
1.　Such incomes as an amount acquired in the way of donation (excluding donations made by other than individuals), 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, an amount acquired as the loss compensation, consolation money and other incomes of similar natures;
二　法人が解散した場合において残余財産の分配として株主、社員又は出資者が受ける金額がその株式又は出資の拂込済金額を超過する場合におけるその超過金額
2.　In the case of the dissolution of a corporation, such income as the excess of the amount which is distributed by the corporation from the liquidate assets to a shareholder, a partner or an investor, over the paid-up amount of shares or the amount of investment;
三　法人が合併した場合において合併に因り消滅した法人の株主、社員又は出資者が合併後存続する法人又は合併に因り設立した法人から合併に因り取得する株式又は出資の拂込済金額及び金額の総額がその株主、社員又は出資者の有していた株式又は出資の拂込済金額を超過する場合におけるその超過金額
3.　In the case of the amalgamation of corporatiois, such income as the excess amount of paid-up shares or investment which are acquired due to the amalgamation by a shareholder, a partner or an investor of a corporation discontinued to exsist by the amalgamation, from a corporation which continues to exist after or created by the amalgamation, over the paid-up amount of shares or investment which were held by the shareholder, the partner or the investor.
第九條第一項第三号中「及び特別法人税法第九條ノ二」を削り、同項第四号中「一万二千五百円」を「三万七千五百円」に改め、同項第七号中「不動産、不動産上の權利、船舶（製造中の船舶を含む。）、鑛業若しくは砂鑛業に関する權利若しくは設備又は株式その他命令で定める」を削り、同條第四項中「第一項第七号に規定する」の下に「資産のうち」を加え、「資産」を「もの」に改める。
In Art.9, Par.1, Item 3, "or Art.9-(2) of the Special Corporation Tax Law" shall be deleted;in Item 4 of the same paragraph, "12,500 yen" shall read "37,500 yen" ;in Item 7 of the same paragraph, "the transfer of real estates, rights thereon, vessels (including vessels under constructions), rights on or equipments of mining, shares or other assets as may be provided for by Ordinance" shall read "the transfer of assets" ;and in Paragraph 4 of the said Article, "as referred to under Par.1, Item 7" shall read "among tne assets as referred to under Item 7 of Par.1."
第十二條第一項中「四千八百円」を「一万五千円」に改め、同條第四項中「二人以上ある場合」を「二人以上あり、且つ、事業等所得を有する者がない場合」に改め、同條第五項中「二人以上ある場合」を「二人以上あり、且つ、事業等所得を有する者がない場合」に、「四千八百円」を「一万五千円」に改め、同項の次に次の一項を加える。
In Art.12, Par.1, "4,800 yen" shall read "15,000" yen ";in Par.4 of the said Article," two or more members of a co-living family make incomes "shall read" two or more members of a co-living family make incomes and any of which makes no income from business, etc.;in Par.5 of the said Article, "who make no income from business and others" shall be added next to "in a co-living family" and "4,800 yen" shall read "15,000 yen" ;and the following one paragraph shall be added next to the said paragraph:
同居親族のうちに、給與所得又は退職所得を有する者と事業等所得を有する者とがある場合においては、これらの者の給與所得又は退職所得の金額（給與所得又は退職所得を有する者が二人以上ある場合においては、それぞれの当該所得の金額）及び事業等所得の金額（事業等所得を有する者が二人以上ある場合においては、その合算額）から各々一万五千円（当該所得の金額が一万五千円に満たない者については、当該所得の金額に相当する金額）を控除する。この場合において、同居親族の給與所得又は退職所得の金額及び事業等所得の金額から控除する金額の合計額が一万五千円に満たないときは、その不足額は、同居親族の他の所得の金額から、これを控除し、また、同一人が給與所得又は退職所得及び事業等所得を有する場合においては、その者の当該所得の金額から控除する金額は一万五千円を超えることができない。
In case there are members who make the earned or retirement income and a member who makes the income from business, etc. in a co-living family, 15,000 yen (in case the income of any of them is under 15,000 yen, the full amount of his income) shall respectively be deducted fiom the earned or retirement income (in case there are two or more members who make the earned or retirement income from each of them) and from the income from business, etc.(in case there are two or more members who make the income from business and others, from the total amount of them). If, in this case, the total of deductions is less than 15,000 yen, the deficit shall be deduted from other incomes of co-living members and if a member makes both earned or retirement income and income from business and others, the amount of deduction from his income shall not exceed 15,000 yen.
同條第六項中「前三項」を「前四項」に改める。
In Par.6 of the said Article, "the preceding three paragraphs" shall read "the preceding four paragraphs."
第十三條第一項中「
一万円以下の金額 百分の二十
一万円を超える金額 百分の二十五
一万五千円を超える金額 百分の三十
二万円を超える金額 百分の三十五
三万円を超える金額 百分の四十
四万円を超える金額 百分の四十五
五万円を超える金額 百分の五十
七万円を超える金額 百分の五十七
九万円を超える金額 百分の六十四
十二万円を超える金額 百分の六十八
十五万円を超える金額 百分の七十二
二十万円を超える金額 百分の七十六
二十五万円を超える金額 百分の八十
三十万円を超える金額 百分の八十二
五十万円を超える金額 百分の八十四
百万円を超える金額 百分の八十五
」を「
二万円以下の金額 百分の二十
二万円を超える金額 百分の二十五
四万円を超える金額 百分の三十
七万円を超える金額 百分の三十五
十万円を超える金額 百分の四十
十五万円を超える金額 百分の四十五
二十万円を超える金額 百分の五十
二十五万円を超える金額 百分の五十五
三十万円を超える金額 百分の六十
五十万円を超える金額 百分の六十五
七十万円を超える金額 百分の七十
百万円を超える金額 百分の七十五
二百万円を超える金額 百分の八十
五百万円を超える金額 百分の八十五
」に改める。
In Art.13, Par.1,
"under over 10,000 yen 20%
10,000 25
15,000 30
20,000 35
30,000 40
40,000 45
50,000 50
70,000 57
90,000 64
120,000 68
150,000 72
200,000 76
250,000 80
300,000 82
500,000 84
1,000,000 85
shall read
"under over 20,000 yen 20%
20,000 25
40,000 30
70,000 35
100,000 40
150,000 45
200,000 50
250,000 55
300,000 60
500,000 65
700,000 70
1,000,000 75
2,000,000 80
5,000,000 85
.
第十四條第一項中「四百八十円」を「千八百円」に改める。
In Art.14, Par.1, "480 yen" shall read "1,800 yen."
第十五條第一項中「八万円」を「二十二万円」に改め、同條第二項中「その所得金額」を「その課税所得金額」に改め、同條第三項中「給與所得又は退職所得を有する者が二人以上あり、且つ、」を「給與所得若しくは退職所得を有する者が二人以上あり、且つ、事業等所得を有する者がない場合又は給與所得若しくは退職所得を有する者と事業等所得を有する者がある場合で、」に、「第十二條第五項」を「第十二條第五項又は第六項」に、「四千八百円」を「一万五千円」に改める。
In Art.15, Par.1, "80.00 yen" shall read "220,000 yen" ;in Par.3 of the said Article, "there are two or more mombers in a co-living family who make the earned or retirement income, and" shall read "there are two or more members who make the earned or retirement income and no member who makes the income from business, etc. in a co-living famity, or there are members who make the earned or retirement income and members who make the income from business, etc. in a co-living family" and "Art.12, Par.5" shall read "Art.12, Par.5 or 6" and "4,800 yen" shall read "15,000 yen."
第十七條第一項中「百分の三十」を「百分の二十」に改め、同條第二項中「百分の二十五」を「百分の二十」に改める。
In Art.17, Par.1, "30% shall read" 20% "and in Par.2 of the said Article" 25% "shall read 20%."
第十八條第一項中「この法律の施行地に本店又は主たる事務所を有する」を削り、同條第二項を削る。
In Art.18, Par.1, "having the head office or main business place within the enforcement area of the present Law" shall be deleted and Par.2 of the said Article shall be deleted.
第二十一條第一項中「四千八百円」を「一万五千円」に、「八万円」を「二十二万円」に改め、同條第二項中「給與所得及び退職所得の收入金額（退職所得については、收入金額の十分の五に相当する金額）の合計金額が八万円」を「給與所得の收入金額が二十四万円（二以上の支拂者から給與所得の支拂を受ける場合又は第四項の規定により同居親族についてその給與所得を合算する場合においては、八万円）以下又は退職所得を有する場合においては、給與所得及び退職所得の收入金額（退職所得については、收入金額の十分の五に相当する金額）の合計金額が八万円」に、「千円」を「三千円」に改める。
In Art.21, Par.1, "4,800 yen" shall read "15.00 yen" and "80.00 yen" shall read "220,000 yen," and in Par.2 of the said Article, "the total of his receipts of incomes from allowances and retirement (in respect to the income from retirement, the receipts less than 50% thereof) will not exceed 80,000 yen" shall read "the income from allowances will not exceed 240,000 yen (or 80,000 yen in case he receives allowances from two or more persons or the income from allowances of each member of a co-living family is to be added together pursuant to the provisions of Par.4) or the total of his income from allowances and retirement, if any, (in repesct to the income from retirement, the receipt less than 50%) will not exceed 80,000 yen," and "1,000 yen" shall read "3,000 yen."
第二十二條第一項第一号及び第二号中「四千八百円」を「一万五千円」に改める。
In Art.22, Par.1, Nos.1 and 2, "4,800 yen" shall read "15,000 yen."
第二十三條第三項中「第四十四條第一項乃至第三項」を「第四十四條第一項乃至第四項」に、「につき増減があるに至つた場合」を「が増加することとなつた場合」に改め、同項の次に次の四項を加える。
In Art.23, Par.3, "Art.44, Pars.1-3" shall read "Art.44, Pars.1-4" and "or decrease" shall be deleted and the following four paragraphs shall be added next to the said paragraph:
第四十四條第一項乃至第四項の規定による更正又は決定があつた者は、当該更正又は決定後その年七月一日又は十月一日において、当該更正又は決定に係る所得金額の見積額又は予定納税額が減少することとなつた場合においては、それぞれその年七月一日から同月三十一日まで、又はその年十月一日から同月三十一日までの間に、政府に対し、当該更正又は決定に係る所得金額の見積額又は予定納税額の更正の請求をなすことができる。
In the case where an decrease is seen in the estimated income, or the tax declared which was corrected or determined pursuant to the provisions of Art.44, Pars.1-4, on July 1 or Oct.1 in the year of the correction or determination, the taxpayer may request the correction of the income or the declared income tax corrected or determined to the Government respectively during July 1-31 or Oct.1-31 of the year.
政府は、前項の請求があつた場合において、その請求の理由がないと認めるときは、その請求をなした者にその旨を通知する。
In the case where the request referred to under the preceding paragraph has been made, the Government shall, if it deems there is no reason therefor, notify to that effect to the requester.
この法律の施行地に住所及び居所を有しない個人が、第六十六條に規定する納税管理人の申告をしていないときは、前項の通知に代えて公告をすることができる。この場合においては、公告の初日から七日を経過したときは、その通知があつたものとみなす。
In case individual who has neither domicile nor residence within the enforcement area of the present Law, has failed to report of the taxpayment agent referred to under Art.66, the notification of the preceding paragraph may be made in the form of a public notice;in this case the notification shall be deemed to have been received in case 7 days have elasped since the date of the public notice.
第四項の請求があつた場合においても、政府は、税金の徴收を猶予しない。但し、政府において已むを得ない事由があると認めるときは、税金の全部又は一部の徴收を猶予することができる。
The Government shall, even if the request of Par.4 has been made, not postpone the collection of tax;provided that the Government may, if it deems there. are unavoidable reasons, postpone the collection of the whole or part of tax.
同條第四項中「前項」を「第三項」に改める。
In Par.4 of the said article, "the preceding paragraph" shall read "Par.3."
第二十六條第一項中「四千八百円」を「一万五千円」に、「八万円」を「二十二万円」に改め、同條第二項中「八万円」を「二十四万円」に、「三万円」を「八万円」に、「五百円」を「三千円」に改める。
In Art.26, Par.1, "4,800 yen" shall read "15,000 yen," "80,000 yen" shall read "220,000 yen" and in Par.2 of the said Article, "80,000 yen" shall read "240,000 yen." "30,000 yen" shall read "80,000 yen" and "500 yen" shall read "3,000 yen."
第二十七條第三項及び第四項を次のように改める。
Art.27, Pars.3&4 shall be amended as follows:
第二十三條第五項乃至第七項の規定は、前項の請求があつた場合について、これを準用する。
The provisions of Art.23, Pars.5-7 shall apply with necessary modifications to the case where the request of the preceding paragraph has been made.
第二十九條第一項中「四千八百円」を「一万五千円」に改める。
In Art.29, Par.1, "4,800 yen" shall read "15,000 yen."
第三十八條第一項第一号中「毎半月、毎旬、」及び「半月額表、旬額表、」を削る。
In Art.38, Par.1, Item 1, "semi-monthly, every ten days," and "list of semi-monthly amounts, list of every ten days amounts" shall be deleted.
第四十條中「八万円」を「二十二万円」に改める。
In Art.40, "80.000 yen" shall read "220,000 yen."
第四十四條第一項の次に次の一項を加える。
The following one paragraph shall be added next to Art.44, Par.1.
政府は、四月予定申告書、七月予定申告書又は七月修正予定申告書の提出があつた場合において、申告又は修正に係る所得金額の見積額又は予定納税額について、第二十三條第一項又は第二項の規定に該当する事実があると認めるときは、前項の規定に準じ、所得金額の見積額又は予定納税額の更正をなすことができる。
In case the fact referred to under Art.23, Par.1 or 2 is deemed to exist in connection with the estimated income or income tax declared or revised in the provisional return cf April or July or in the revised provisional return for July, the Government may correct the estimated income or income tax in the same manner as the cases referred to under the provisions of the preceding paragraph.
同條第三項中「前二項」を「前三項」に改め、同條第四項中「前三項」を「前四項」に改め、同條第五項を次のように改める。
In Par.3 of the said Article, "the preceding two paragraphs" shall read "the preceding three paragraphs" and in Par.4 of the said Article, "the preceding three paragraphs" shall read "the preceding four paragraphs," and Par.5 of the said Article shall be amended as follows:
第二十三條第六項の規定は、前項の場合について、これを準用する。
The provisions of Art.23, Par.6 shall apply with necessary modifications to the case of the preceding paragraph.
第四十五條第一項中「前條第一項又は第三項」を「前條第一項、第二項又は第四項」に「區分により、」を「區分に準じ」に改め、同項に次の一号を加える。
In Art.45, Par.1, "Par.1 or 3 of the preceding Article" shall read "Pars, 1, 2 or 4 of the preceding Article" and the following item shall be added next to the said paragraph:
三　七月修正予定申告書又は十月修正予定申告書の提出がなかつた者について前條第二項の規定による予定納税額の更正があつた場合においては、更正に因り増加した税額は、第三十一條各号に規定する納期及び分納額の區分に準じ、更正前の各納期の所得税分納額にこれを加算する。
3.　In case a correction has been made pursuant to to the provisions of Par.2 of the preceding Article while no provisional returns are filed for July or October, the deficit as proved by the correction shall be added to the provisional declared tax to be paid in instalment in each quarter period referred to under each item of Art.31.
同條第二項中「前條第二項」を「前條第三項」に、「區分により、」を「區分に準じ、」に改める。
In Par.2 of the said Article, "Par.2 of the preceding Article" shall read "Par.3 of the preceding Article."
第四十六條第六項中「第四十四條第五項」を「第二十三條第六項」に改める。
In Art.46, Par.6, "Art.44, Par.5" shall read "Art.23, Par.6."
第四十八條第一項中「第四十四條第四項」を「第四十四條第五項」に改め、同項の次に次の一項を加える。
In Art.48, Par.1, "Art.44, Par.4" shall read "Art.44, Par.5," and the following one paragraph shall be added next to the said paragraph:
前項の規定は、第二十三條第五項の規定による政府の通知に対し、納税義務者が異義がある場合について、これを準用する。
The provisions of the preceding paragraph shall apply with necessary medifications to the case where a taxpayer has an objection to the notification of the Government made pursuant to the provisions of Art.23, Par.5.
同條第二項中「第二十七條第四項」を「第二十三條第七項」に、「前項」を「第一項（前項において準用する場合を含む。）」に改める。
In Par.2 of the said Article, "Art.27, Par.4" shall read "Art 23, Par.7" and othe preceding paragraph "shall read" Par.1 (including the case as applied with necessary modifications in the preceding paragraph."
第四十九條第一項中「第五十七條第二項」を「第五十七條第四項」に改め、同條第二項中「第二十七條第三項」を「第二十七條第三項において準用する第二十三條第五項」に改め、同條第三項中「第二十七條第四項」を「第二十三條第七項」に改める。
In Art.49, Par.1, "Art.57, Par.2" shall read "Art.57, Par.4," and in Par.2 of the said Article, "Art.27, Par.3" shall read "Art.23, Par.3 as applied with necessary medifications in Art.27, Par.3" and in Par.3 of the said Article, "Art.27, Par.4" shall read "Art 23, Par.7."
第五十一條第二項中「第四十四條第一項乃至第三項」を「第四十四條第一項乃至第四項」に改める。
In Art.51, Par.2, "Art.44, Pars.1-3 inclusive" shall read "Art.44, Pars.1-4 inclusive."
第五十三條に次の一項を加える。
The following one paragraph shall be added to Art.53.
前項の規定は、第三十七條第一項、第三十八條第一項又は第四十條乃至第四十二條の規定により所得税を徴收すべき義務がある者が提出した計算書の閲覽について、これを準用する。
The provisions of the preceding paragraph shall apply with necessary modifications to the inspection of accounting documents filed by a person who is liable to withhold the income tax by virtue of the provisions of Art.37, Par.1, Art.38, Par.1 or Arts.40-42 inclusive.
第五十四條第一項中「十万円」を「二十万円」に改め、同條第一項の次に次の一項を加える。
In Art.54, Par.1, "100, 00 yen" shall read "200, 00 yen" and the following one paragrap shall be added next to Par.1 of the said Article:
前項の規定は、第三十七條第一項、第三十八條第一項又は第四十條乃至第四十二條の規定により所得税を徴收する義務がある者が、徴收すべき所得税を徴收しなかつた事実又は徴收した税金を納付しなかつた事実を、政府に報告した者がある場合について、これを準用する。この場合において、「当該所得金額、所得税額又は同号に規定する金額を決定し又は更正したときは、」とあるのは、「当該所得税額を徴收したときは、」と、「決定又は更正に因り徴收することができた税額」とあるのは、「徴收することができた税額」と読み替えるものとする。
The provisions of the preceding paragraph shall apply with necessary modifications to the case where an information has been given to the Government of the fact that a person who is liable to withhold the income tax by virtue of the provisions of Art.37, Par.1, Art.38, Par.1 or Arts.40-42 inclusive, failed to withhold or failed to turn over to the Government the tax withheld. In this case "the determination or correction of the income, income tax or of the amount set forth in Art 26, Par.1, Item 7" shall read "the collection of the income tax," and "the tax recovered by the determination or correction" shall read "the tax recovered."
同條第二項中「前項」を「前二項」に改める。
In Par.2 of the said Article, "the preceding paragraph" shall read "the preceding two paragraps."
第五十五條第一項中「第四十四條第一項若しくは第三項」を「第四十四條第一項、第二項若しくは第四項」に、「同條第二項」を「同條第三項」に改め、「命令の定めるところにより、」を削り、「五銭」を「十銭」に改め、同項の次に次の二項を加える。
In Art.55, Par.1, 'Art.44, Par.1 or 3 "shall read" Art.44, Par.1, Par.2 or Par.4 "and" Par.2 of the said Article "shall read" Par.3 of the said Article "and" as prescribed by Ordinance "shall be deleted and" 5 sen "shall read" 10 sen"and the following two paragraphs shall be added next to the same paragraph:
前項の規定は、同項の規定により加算すべき税額の計算の基礎となる税額が百円未満であるときは、これを適用しない。当該税額に百円未満の端数があるときは、これを切り捨てて計算する。
The provisions of the preceding paragraph shall not apply in case the amount of a tax to be the basis of calculation of tax amount to be added in accordance with the provisions of the same paragraph is less than 100 yen. In case there is any fraction of 100 yen in the basic tax amount, calculation shall be made by discarding the same.
前二項の規定により計算した加算すべき税額が十円未満であるときは、これを納付することを要しない。
In case the tax amount to be added pursuant to the provisions of the preceding two Paragraphs proves less than 10 yen, the tax is not required to be paid.
同條第二項中「前項」を「前三項」に改める。
In Par.2 of the said Article, "the preceding paragraph" shall read "the preceding three paragraphs."
第五十六條第一項中「命令の定めるところにより、」を削り、同條第二項中「第三十五條第一項」を「第三十五條第一項竝びに前條第二項及び第三項」に改める。
In Art.56, Par.1, "as prescribed by Ordinance" shall be deleted, and in Par.2 of the said Article, "Art.35, Par.1" shall read "Art.35, Par.1, and Pars.2 and 3 of the preceding Article."
第五十七條第一項の次に次の二項を加える。
The following two paragraphs shall be added next to Art.57, Par.1.
第三十七條第一項、第三十八條第一項又は第四十條乃至第四十二條の規定により所得税を徴收する義務がある者が、徴收すべき所得税を徴收しなかつた場合又は徴收した税金を納付しなかつた場合においては、徴收すべき所得税を徴收しなかつたこと又は徴收した税金を納付しなかつたことについて已むを得ない事由があると認められる場合を除く外、政府は、徴收しなかつた所得税の税額又は納付しなかつた所得税の税額に、百分の二十五の割合を乘じて計算した金額に相当する所得税を徴收する。
In the case where a person who is liable to withhold the income tax by virtue of the provisions of Art.37, Par.1, Art.38, Par.1 or Arts.40-42 inclusive, has failed to withhold or failed to turn over to the Governmet the tax withhold, the Government shall, excepting cases where there are unavoidable reasons for the failure, collect the penalty tax equal to the amount which is to be computed by applying 25% to the income tax which should have been withhold or turned over.
第五十五條第二項及び第三項の規定は、前二項の場合について、これを準用する。
The provisions of Art.55, Pars.2&3 shall apply with necessary modifications in respect to the caces of the preceding two paragraphs.
同條第二項中「前項」を「第一項又は第二項」に改め、「納税義務者」の下に「又は第三十七條第一項、第三十八條第一項若しくは第四十條乃至第四十二條の規定により所得税を徴收する義務がある者」を加え、同條第三項中「第四十四條第五項」を「第二十三條第六項」に改める。
In Par.2 of the said Article, "the preceding paragraph" shall read "Par.1 or 2," and "or to a person who is liable to withhold the income tax pursuant to the provisions of Art.37, Par.1, Art.38, Par.1 or Arts.40-42 inclusive" shall be added next to "the taxpayer," and in Par.3 of the said Article, "Art.44, Par.5" shall read "Art.23, Par.6."
第六十九條第一項及び第二項中「三倍」を「五倍」に改める。
In Art.69, Pars.1 and 2, "three times" shall read "5 times."
第七十條中「五万円」を「二十万円」に改める。
In Art.70, "50,000 yey''shall read" 200,000 yen."
附則第五條第三項中「及び第五十六條」を「、第五十三條第二項、第五十四條第二項、第五十六條及び第五十七條第二項乃至第五項」に改め、同條に次の一項を加える。
In Art.5, Par.3, of the Supplementary Provision, "and Art.56" shall read "Art.53, Par.2, Art.54, Par, 2, Art.56 and Art.57, Par.2-5 inclusive" and the following one paragraph shall be added to the said Article:
改正後の第六十九條第二項乃至第四項、第七十二條及び第七十四條の規定は、第二項の場合について、これを適用する。
The revised provisions of Art.69, Pars.2-4 inclusive, Art.72 and Art.74 shall apply to the case of Par.2.
附則第五條の二を次のように改める。
Art.5-(2) of the Supplementary Provisions shall be amended as follows:
第五條の二　当分の間、所得金額のうちに配当所得があるときは、当該配当所得の百分の十五に相当する金額を、その者の所得金額につき第十二條乃至第十四條の規定により計算した所得税額（所得金額が二十二万円以下である者については、第十五條の規定による所得税額）から、これを控除する。
Art.5-(2)　For the time being in case the income includes income from dividend, the amount equal to 15% of the income from dividend concerned shall be credited against the income tax as computed pursuant to the provisions of Arts.12-14 (in respect to the income under 220,000 yen, the income tax as computed pursuant to the provisions of Art.15).
前項の控除に関する規定は、四月予定申告書、七月予定申告書、十月予定申告書、確定申告書又は第二十九條第一項若しくは第二項に規定する申告書に、前項に規定する控除に関する事項の記載がない場合においては、これを適用しない。
The provisions of the preceding paragraph concerning the credit shall not apply to the case where the matters concerning the credit are not stated in a provisional return for April, July or October, or a final return or a return as referred to under Art.29, Par.1 or 2.
政府において、特別の事情があると認めるときは、第一項に規定する控除に関する事項の記載がない場合においても、同項の控除に関する規定を適用することができる。
The Government may, if it deems there are special reasons, apply the provisions concerning the credit referred to under Par.1 even if the matters concerning the credit referred to under said the paragraph are not stated.
附則第九條の二の次に次の一條を加える。
The following one Article shall be added next to Art.9-(2) of the Supplementary Provisions:
第九條の三　昭和二十三年分の所得税については、第九條第一項第四号中「その十分の二・五に相当する金額（その金額が三万七千五百円を超えるときは三万七千五百円）」とあるのは「收入金額中五万円までの金額の十分の二・五に相当する金額及び五万円を超える金額の十分の一・三五四に相当する金額の合計金額（その金額が二万六千四十円を超えるときは、二万六千四十円）」と、第十二條第一項、第五項及び第六項、第十五條第三項、第二十一條第一項、第二十二條第一項、第二十六條第一項竝びに第二十九條第一項中「一万五千円」とあるのは「一万三百二十五円」と、第十四條第一項中「千八百円」とあるのは「千百九十五円」と、第十五條第一項及び第二項中「別表第一に定める金額」とあるのは「別表第一の二に定める金額」と読み替えるものとする。
Art.9-(3).　In respect to the income tax for 1948, "the total recepts in the year, less 25% thereof or 37,500 yen whichever is smaller" in Art.9, Par.1, Item 4, shall read "the total receipts in the year minus the total of 25% of the amount not exceeding 50,000 yen thereof and 13.54% of the amount exceeding 50,000 yen thereof or 26,046-yen whichever is smaller," and in Art.12, Pars.1, 5&6, Art 15, Par.3, Art.21, Par.1, Art.22, Par.1, Art.26, Par.1 and Art 29, Par.1, "15,000 yen" shall read "10,325 yen" and in Art.14, Par.1, "1,800 yen" shal read "1,195 yen" and in Art.15, Pars.1&2, "the Annexed Table I" shall read "the Annexed Table I-(2)."
別表第一から第四までを次のように改める。
The Annexed Tables I-IV inclusive shall be revised as follows:
別表第一　第十五條の規定による所得税額表
（一）
所得金額 扶養親族の数
０人 １人 ２人 ３人 ４人 ５人 ６人 ７人 ８人 ９人 10人
以上 未満 税額
円 円 円 円 円 円 円 円 円 円 円 円 円
15,200円未満 0 0 0 0 0 0 0 0 0 0 0
15,200 15,400 40 0 0 0 0 0 0 0 0 0 0
15,400 15,600 80 0 0 0 0 0 0 0 0 0 0
15,600 15,800 120 0 0 0 0 0 0 0 0 0 0
15,800 16,000 160 0 0 0 0 0 0 0 0 0 0
16,000 16,200 200 0 0 0 0 0 0 0 0 0 0
16,200 16,400 240 0 0 0 0 0 0 0 0 0 0
16,400 16,600 280 0 0 0 0 0 0 0 0 0 0
16,600 16,800 320 0 0 0 0 0 0 0 0 0 0
16,800 17,000 360 0 0 0 0 0 0 0 0 0 0
17,000 17,200 400 0 0 0 0 0 0 0 0 0 0
17,200 17,400 440 0 0 0 0 0 0 0 0 0 0
17,400 17,600 480 0 0 0 0 0 0 0 0 0 0
17,600 17,800 520 0 0 0 0 0 0 0 0 0 0
17,800 18,000 560 0 0 0 0 0 0 0 0 0 0
18,000 18,200 600 0 0 0 0 0 0 0 0 0 0
18,200 18,400 640 0 0 0 0 0 0 0 0 0 0
18,400 18,600 680 0 0 0 0 0 0 0 0 0 0
18,600 18,800 720 0 0 0 0 0 0 0 0 0 0
18,800 19,000 760 0 0 0 0 0 0 0 0 0 0
19,000 19,200 800 0 0 0 0 0 0 0 0 0 0
19,200 19,400 840 0 0 0 0 0 0 0 0 0 0
19,400 19,600 880 0 0 0 0 0 0 0 0 0 0
19,600 19,800 920 0 0 0 0 0 0 0 0 0 0
19,800 20,000 960 0 0 0 0 0 0 0 0 0 0
20,000 20,200 1,000 0 0 0 0 0 0 0 0 0 0
20,200 20,400 1,040 0 0 0 0 0 0 0 0 0 0
20,400 20,600 1,080 0 0 0 0 0 0 0 0 0 0
20,600 20,800 1,120 0 0 0 0 0 0 0 0 0 0
20,800 21,000 1,160 0 0 0 0 0 0 0 0 0 0
21,000 21,200 1,200 0 0 0 0 0 0 0 0 0 0
21,200 21,400 1,240 0 0 0 0 0 0 0 0 0 0
21,400 21,600 1,280 0 0 0 0 0 0 0 0 0 0
21,600 21,800 1,320 0 0 0 0 0 0 0 0 0 0
21,800 22,000 1,360 0 0 0 0 0 0 0 0 0 0
22,000 22,200 1,400 0 0 0 0 0 0 0 0 0 0
22,200 22,400 1,440 0 0 0 0 0 0 0 0 0 0
22,400 22,600 1,480 0 0 0 0 0 0 0 0 0 0
22,600 22,800 1,520 0 0 0 0 0 0 0 0 0 0
22,800 23,000 1,560 0 0 0 0 0 0 0 0 0 0
23,000 23,200 1,600 0 0 0 0 0 0 0 0 0 0
23,200 23,400 1,640 0 0 0 0 0 0 0 0 0 0
23,400 23,600 1,680 0 0 0 0 0 0 0 0 0 0
23,600 23,800 1,720 0 0 0 0 0 0 0 0 0 0
23,800 24,000 1,760 0 0 0 0 0 0 0 0 0 0
24,000 24,200 1,800 0 0 0 0 0 0 0 0 0 0
24,200 24,400 1,840 40 0 0 0 0 0 0 0 0 0
24,400 24,600 1,880 80 0 0 0 0 0 0 0 0 0
24,600 24,800 1,920 120 0 0 0 0 0 0 0 0 0
24,800 25,000 1,960 160 0 0 0 0 0 0 0 0 0
25,000 25,200 2,000 200 0 0 0 0 0 0 0 0 0
25,200 25,400 2,040 240 0 0 0 0 0 0 0 0 0
25,400 25,600 2,080 280 0 0 0 0 0 0 0 0 0
25,600 25,800 2,120 320 0 0 0 0 0 0 0 0 0
25,800 26,000 2,160 360 0 0 0 0 0 0 0 0 0
26,000 26,200 2,200 400 0 0 0 0 0 0 0 0 0
（二）
所得金額 扶養親族の数
０人 １人 ２人 ３人 ４人 ５人 ６人 ７人 ８人 ９人 10人
以上 未満 税額
円 円 円 円 円 円 円 円 円 円 円 円 円
26,200 26,400 2,240 440 0 0 0 0 0 0 0 0 0
26,400 26,600 2,280 480 0 0 0 0 0 0 0 0 0
26,600 26,800 2,320 520 0 0 0 0 0 0 0 0 0
26,800 27,000 2,360 560 0 0 0 0 0 0 0 0 0
27,000 27,200 2,400 600 0 0 0 0 0 0 0 0 0
27,200 27,400 2,440 640 0 0 0 0 0 0 0 0 0
27,400 27,600 2,480 680 0 0 0 0 0 0 0 0 0
27,600 27,800 2,520 720 0 0 0 0 0 0 0 0 0
27,800 28,000 2,560 760 0 0 0 0 0 0 0 0 0
28,000 28,200 2,600 800 0 0 0 0 0 0 0 0 0
28,200 28,400 2,640 840 0 0 0 0 0 0 0 0 0
28,400 28,600 2,680 880 0 0 0 0 0 0 0 0 0
28,600 28,800 2,720 920 0 0 0 0 0 0 0 0 0
28,800 29,000 2,760 960 0 0 0 0 0 0 0 0 0
29,000 29,200 2,800 1,000 0 0 0 0 0 0 0 0 0
29,200 29,400 2,840 1,040 0 0 0 0 0 0 0 0 0
29,400 29,600 2,880 1,080 0 0 0 0 0 0 0 0 0
29,600 29,800 2,920 1,120 0 0 0 0 0 0 0 0 0
29,800 30,000 2,960 1,160 0 0 0 0 0 0 0 0 0
30,000 30,500 3,000 1,200 0 0 0 0 0 0 0 0 0
30,500 31,000 3,100 1,300 0 0 0 0 0 0 0 0 0
31,000 31,500 3,200 1,400 0 0 0 0 0 0 0 0 0
31,500 32,000 3,300 1,500 0 0 0 0 0 0 0 0 0
32,000 32,500 3,400 1,600 0 0 0 0 0 0 0 0 0
32,500 33,000 3,500 1,700 0 0 0 0 0 0 0 0 0
33,000 33,500 3,600 1,800 0 0 0 0 0 0 0 0 0
33,500 34,000 3,700 1,900 100 0 0 0 0 0 0 0 0
34,000 34,500 3,800 2,000 200 0 0 0 0 0 0 0 0
34,500 35,000 3,900 2,100 300 0 0 0 0 0 0 0 0
35,000 35,500 4,000 2,200 400 0 0 0 0 0 0 0 0
35,500 36,000 4,125 2,325 525 0 0 0 0 0 0 0 0
36,000 36,500 4,250 2,450 650 0 0 0 0 0 0 0 0
36,500 37,000 4,375 2,575 775 0 0 0 0 0 0 0 0
37,000 37,500 4,500 2,700 900 0 0 0 0 0 0 0 0
37,500 38,000 4,625 2,825 1,025 0 0 0 0 0 0 0 0
38,000 38,500 4,750 2,950 1,150 0 0 0 0 0 0 0 0
38,500 39,000 4,875 3,075 1,275 0 0 0 0 0 0 0 0
39,000 39,500 5,000 3,200 1,400 0 0 0 0 0 0 0 0
39,500 40,000 5,125 3,325 1,525 0 0 0 0 0 0 0 0
40,000 40,500 5,250 3,450 1,650 0 0 0 0 0 0 0 0
40,500 41,000 5,375 3,575 1,775 0 0 0 0 0 0 0 0
41,000 41,500 5,500 3,700 1,900 100 0 0 0 0 0 0 0
41,500 42,000 5,625 3,825 2,025 225 0 0 0 0 0 0 0
42,000 42,500 5,750 3,950 2,150 350 0 0 0 0 0 0 0
42,500 43,000 5,875 4,075 2,275 475 0 0 0 0 0 0 0
43,000 43,500 6,000 4,200 2,400 600 0 0 0 0 0 0 0
43,500 44,000 6,125 4,325 2,525 725 0 0 0 0 0 0 0
44,000 44,500 6,250 4,450 2,650 850 0 0 0 0 0 0 0
44,500 45,000 6,375 4,575 2,775 975 0 0 0 0 0 0 0
45,000 45,500 6,500 4,700 2,900 1,100 0 0 0 0 0 0 0
45,500 46,000 6,625 4,825 3,025 1,225 0 0 0 0 0 0 0
46,000 46,500 6,750 4,950 3,150 1,350 0 0 0 0 0 0 0
46,500 47,000 6,875 5,075 3,275 1,475 0 0 0 0 0 0 0
47,000 47,500 7,000 5,200 3,400 1,600 0 0 0 0 0 0 0
47,500 48,000 7,125 5,325 3,525 1,725 0 0 0 0 0 0 0
48,000 48,500 7,250 5,450 3,650 1,850 50 0 0 0 0 0 0
48,500 49,000 7,375 5,575 3,775 1,975 175 0 0 0 0 0 0
49,000 49,500 7,500 5,700 3,900 2,100 300 0 0 0 0 0 0
49,500 50,000 7,625 5,825 4,025 2,225 425 0 0 0 0 0 0
50,000 50,500 7,750 5,950 4,150 2,350 550 0 0 0 0 0 0
（三）
所得金額 扶養親族の数
０人 １人 ２人 ３人 ４人 ５人 ６人 ７人 ８人 ９人 10人
以上 未満 税額
円 円 円 円 円 円 円 円 円 円 円 円 円
50,500 51,000 7,875 6,075 4,275 2,475 675 0 0 0 0 0 0
51,000 51,500 8,000 6,200 4,400 2,600 800 0 0 0 0 0 0
51,500 52,000 8,125 6,325 4,525 2,725 925 0 0 0 0 0 0
52,000 52,500 8,250 6,450 4,650 2,850 1,050 0 0 0 0 0 0
52,500 53,000 8,375 6,575 4,775 2,975 1,175 0 0 0 0 0 0
53,000 53,500 8,500 6,700 4,900 3,100 1,300 0 0 0 0 0 0
53,500 54,000 8,625 6,825 5,025 3,225 1,425 0 0 0 0 0 0
54,000 54,500 8,750 6,950 5,150 3,350 1,550 0 0 0 0 0 0
54,500 55,000 8,875 7,075 5,275 3,475 1,675 0 0 0 0 0 0
55,000 55,500 9,000 7,200 5,400 3,600 1,800 0 0 0 0 0 0
55,500 56,000 9,150 7,350 5,550 3,750 1,950 150 0 0 0 0 0
56,000 56,500 9,300 7,500 5,700 3,900 2,100 300 0 0 0 0 0
56,500 57,000 9,450 7,650 5,850 4,050 2,250 450 0 0 0 0 0
57,000 57,500 9,600 7,800 6,000 4,200 2,400 600 0 0 0 0 0
57,500 58,000 9,750 7,950 6,150 4,350 2,550 750 0 0 0 0 0
58,000 58,500 9,900 8,100 6,300 4,500 2,700 900 0 0 0 0 0
58,500 59,000 10,050 8,250 6,450 4,650 2,850 1,050 0 0 0 0 0
59,000 59,500 10,200 8,400 6,600 4,800 3,000 1,200 0 0 0 0 0
59,500 60,000 10,350 8,550 6,750 4,950 3,150 1,350 0 0 0 0 0
60,000 60,500 10,500 8,700 6,900 5,100 3,300 1,500 0 0 0 0 0
60,500 61,000 10,650 8,850 7,050 5,250 3,450 1,650 0 0 0 0 0
61,000 61,500 10,800 9,000 7,200 5,400 3,600 1,800 0 0 0 0 0
61,500 62,000 10,950 9,150 7,350 5,550 3,750 1,950 150 0 0 0 0
62,000 62,500 11,100 9,300 7,500 5,700 3,900 2,100 300 0 0 0 0
62,500 63,000 11,250 9,450 7,650 5,850 4,050 2,250 450 0 0 0 0
63,000 63,500 11,400 9,600 7,800 6,000 4,200 2,400 600 0 0 0 0
63,500 64,000 11,550 9,750 7,950 6,150 4,350 2,550 750 0 0 0 0
64,000 64,500 11,700 9,900 8,100 6,300 4,500 2,700 900 0 0 0 0
64,500 65,000 11,850 10,050 8,250 6,450 4,650 2,850 1,050 0 0 0 0
65,000 65,500 12,000 10,200 8,400 6,600 4,800 3,000 1,200 0 0 0 0
65,500 66,000 12,150 10,350 8,550 6,750 4,950 3,150 1,350 0 0 0 0
66,000 66,500 12,300 10,500 8,700 6,900 5,100 3,300 1,500 0 0 0 0
66,500 67,000 12,450 10,650 8,850 7,050 5,250 3,450 1,650 0 0 0 0
67,000 67,500 12,600 10,800 9,000 7,200 5,400 3,600 1,800 0 0 0 0
67,500 68,000 12,750 10,950 9,150 7,350 5,550 3,750 1,950 150 0 0 0
68,000 68,500 12,900 11,100 9,300 7,500 5,700 3,900 2,100 300 0 0 0
68,500 69,000 13,050 11,250 9,450 7,650 5,850 4,050 2,250 450 0 0 0
69,000 69,500 13,200 11,400 9,600 7,800 6,000 4,200 2,400 600 0 0 0
69,500 70,000 13,350 11,550 9,750 7,950 6,150 4,350 2,550 750 0 0 0
70,000 70,500 13,500 11,700 9,900 8,100 6,300 4,500 2,700 900 0 0 0
70,500 71,000 13,650 11,850 10,050 8,250 6,450 4,650 2,850 1,050 0 0 0
71,000 71,500 13,800 12,000 10,200 8,400 6,600 4,800 3,000 1,200 0 0 0
71,500 72,000 13,950 12,150 10,350 8,550 6,750 4,950 3,150 1,350 0 0 0
72,000 72,500 14,100 12,300 10,500 8,700 6,900 5,100 3,300 1,500 0 0 0
72,500 73,000 14,250 12,450 10,650 8,850 7,050 5,250 3,450 1,650 0 0 0
73,000 73,500 14,400 12,600 10,800 9,000 7,200 5,400 3,600 1,800 0 0 0
73,500 74,000 14,550 12,750 10,950 9,150 7,350 5,550 3,750 1,950 150 0 0
74,000 74,500 14,700 12,900 11,100 9,300 7,500 5,700 3,900 2,100 300 0 0
74,500 75,000 14,850 13,050 11,250 9,450 7,650 5,850 4,050 2,250 450 0 0
75,000 75,500 15,000 13,200 11,400 9,600 7,800 6,000 4,200 2,400 600 0 0
75,500 76,000 15,150 13,350 11,550 9,750 7,950 6,150 4,350 2,550 750 0 0
76,000 76,500 15,300 13,500 11,700 9,900 8,100 6,300 4,500 2,700 900 0 0
76,500 77,000 15,450 13,650 11,850 10,050 8,250 6,450 4,650 2,850 1,050 0 0
77,000 77,500 15,600 13,800 12,000 10,200 8,400 6,600 4,800 3,000 1,200 0 0
77,500 78,000 15,750 13,950 12,150 10,350 8,550 6,750 4,950 3,150 1,350 0 0
78,000 78,500 15,900 14,100 12,300 10,500 8,700 6,900 5,100 3,300 1,500 0 0
78,500 79,000 16,050 14,250 12,450 10,650 8,850 7,050 5,250 3,450 1,650 0 0
79,000 79,500 16,200 14,400 12,600 10,800 9,000 7,200 5,400 3,600 1,800 0 0
79,500 80,000 16,350 14,550 12,750 10,950 9,150 7,350 5,550 3,750 1,950 150 0
80,000 80,500 16,500 14,700 12,900 11,100 9,300 7,500 5,700 3,900 2,100 300 0
（四）
所得金額 扶養親族の数
０人 １人 ２人 ３人 ４人 ５人 ６人 ７人 ８人 ９人 10人
以上 未満 税額
円 円 円 円 円 円 円 円 円 円 円 円 円
80,500 81,000 16,650 14,850 13,050 11,250 9,450 7,650 5,850 4,050 2,250 450 0
81,000 81,500 16,800 15,000 13,200 11,400 9,600 7,800 6,000 4,200 2,400 600 0
81,500 82,000 16,950 15,150 13,350 11,550 9,750 7,950 6,150 4,350 2,550 750 0
82,000 82,500 17,100 15,300 13,500 11,700 9,900 8,100 6,300 4,500 2,700 900 0
82,500 83,000 17,250 15,450 13,650 11,850 10,050 8,250 6,450 4,650 2,850 1,050 0
83,000 83,500 17,400 15,600 13,800 12,000 10,200 8,400 6,600 4,800 3,000 1,200 0
83,500 84,000 17,550 15,750 13,950 12,150 10,350 8,550 6,750 4,950 3,150 1,350 0
84,000 84,500 17,700 15,900 14,100 12,300 10,500 8,700 6,900 5,100 3,300 1,500 0
84,500 85,000 17,850 16,050 14,250 12,450 10,650 8,850 7,050 5,250 3,450 1,650 0
85,000 85,500 18,000 16,200 14,400 12,600 10,800 9,000 7,200 5,400 3,600 1,800 0
85,500 86,000 18,175 16,375 14,575 12,775 10,975 9,175 7,375 5,575 3,775 1,975 175
86,000 86,500 18,350 16,550 14,750 12,950 11,150 9,350 7,550 5,750 3,950 2,150 350
86,500 87,000 18,525 16,725 14,925 13,125 11,325 9,525 7,725 5,925 4,125 2,325 525
87,000 87,500 18,700 16,900 15,100 13,300 11,500 9,750 7,900 6,100 4,300 2,500 700
87,500 88,000 18,875 17,075 15,275 13,475 11,675 9,875 8,075 6,275 4,475 2,675 875
88,000 88,500 19,050 17,250 15,450 13,650 11,850 10,050 8,250 6,450 4,650 2,850 1,050
88,500 89,000 19,225 17,425 15,625 13,825 12,025 10,225 8,425 6,625 4,825 3,025 1,225
89,000 89,500 19,400 17,600 15,800 14,000 12,200 10,400 8,600 6,800 5,000 3,200 1,400
89,500 90,000 19,575 17,775 15,975 14,175 12,375 10,575 8,775 6,975 5,175 3,375 1,575
90,000 90,500 19,750 17,950 16,150 14,350 12,550 10,750 8,950 7,150 5,350 3,550 1,750
90,500 91,000 19,925 18,125 16,325 14,525 12,725 10,925 9,125 7,325 5,525 3,725 1,925
91,000 91,500 20,100 18,300 16,500 14,700 12,900 11,100 9,300 7,500 5,700 3,900 2,100
91,500 92,000 20,275 18,475 16,675 14,875 13,075 11,275 9,475 7,675 5,875 4,075 2,275
92,000 92,500 20,450 18,650 16,850 15,050 13,250 11,450 9,650 7,850 6,050 4,250 2,450
92,500 93,000 20,625 18,825 17,025 15,225 13,425 11,625 9,825 8,025 6,225 4,425 2,625
93,000 93,500 20,800 19,000 17,200 15,400 13,600 11,800 10,000 8,200 6,400 4,600 2,800
93,500 94,000 20,975 19,175 17,375 15,575 13,775 11,975 10,175 8,375 6,575 4,775 2,975
94,000 94,500 21,150 19,350 17,550 15,750 13,950 12,150 10,350 8,550 6,750 4,950 3,150
94,500 95,000 21,325 19,525 17,725 15,925 14,125 12,325 10,525 8,725 6,925 5,125 3,325
95,000 95,500 21,500 19,700 17,900 16,100 14,300 12,500 10,700 8,900 7,100 5,300 3,500
95,500 96,000 21,675 19,875 18,075 16,275 14,475 12,675 10,875 9,075 7,275 5,475 3,675
96,000 96,500 21,850 20,050 18,250 16,450 14,650 12,850 11,050 9,250 7,450 5,650 3,850
96,500 97,000 22,025 20,225 18,425 16,625 14,825 13,025 11,225 9,425 7,625 5,825 4,025
97,000 97,500 22,200 20,400 18,600 16,800 15,000 13,200 11,400 9,600 7,800 6,000 4,200
97,500 98,000 22,375 20,575 18,775 16,975 15,175 13,375 11,575 9,775 7,975 6,175 4,375
98,000 98,500 22,550 20,750 18,950 17,150 15,350 13,550 11,750 9,950 8,150 6,350 4,550
98,500 99,000 22,725 20,925 19,125 17,325 15,525 13,725 11,925 10,125 8,325 6,525 4,725
99,000 99,500 22,900 21,100 19,300 17,500 15,700 13,900 12,100 10,300 8,500 6,700 4,900
99,500 100,000 23,075 21,275 19,475 17,675 15,875 14,075 12,275 10,475 8,675 6,875 5,075
100,000 100,500 23,250 21,450 19,650 17,850 16,050 14,250 12,450 10,650 8,850 7,050 5,250
100,500 101,000 23,425 21,625 19,825 18,025 16,225 14,425 12,625 10,825 9,025 7,225 5,425
101,000 101,500 23,600 21,800 20,000 18,200 16,400 14,600 12,800 11,000 9,200 7,400 5,600
101,500 102,000 23,775 21,975 20,175 18,375 16,575 14,775 12,975 11,175 9,375 7,575 5,775
102,000 102,500 23,950 22,150 20,350 18,550 16,750 14,950 13,150 11,350 9,550 7,750 5,950
102,500 103,000 24,125 22,325 20,525 18,725 16,925 15,125 13,325 11,525 9,725 7,925 6,125
103,000 103,500 24,300 22,500 20,700 18,900 17,100 15,300 13,500 11,700 9,900 8,100 6,300
103,500 104,000 24,475 22,675 20,875 19,075 17,275 15,475 13,675 11,875 10,075 8,275 6,475
104,000 104,500 24,650 22,850 21,050 19,250 17,450 15,650 13,850 12,050 10,250 8,450 6,650
104,500 105,000 24,825 23,025 21,225 19,425 17,625 15,825 14,025 12,225 10,425 8,625 6,825
105,000 105,500 25,000 23,200 21,400 19,600 17,800 16,000 14,200 12,400 10,600 8,800 7,000
105,500 106,000 25,175 23,375 21,575 19,775 17,975 16,175 14,375 12,575 10,775 8,975 7,175
106,000 106,500 25,350 23,550 21,750 19,950 18,150 16,350 14,550 12,750 10,950 9,150 7,350
106,500 107,000 25,525 23,725 21,925 20,125 18,325 16,525 14,725 12,925 11,125 9,325 7,525
107,000 107,500 25,700 23,900 22,100 20,300 18,500 16,700 14,900 13,100 11,300 9,500 7,700
107,500 108,000 25,875 24,075 22,275 20,475 18,675 16,875 15,075 13,275 11,475 9,675 7,875
108,000 108,500 26,050 24,250 22,450 20,650 18,850 17,050 15,250 13,450 11,650 9,850 8,050
108,500 109,000 26,225 24,425 22,625 20,825 19,025 17,225 15,425 13,625 11,825 10,025 8,225
109,000 109,500 26,400 24,600 22,800 21,000 19,200 17,400 15,600 13,800 12,000 10,200 8,400
109,500 110,000 26,575 24,775 22,975 21,175 19,375 17,575 15,775 13,975 12,175 10,375 8,575
110,000 110,500 26,750 24,950 23,150 21,350 19,550 17,750 15,950 14,150 12,350 10,550 8,750
（五）
所得金額 扶養親族の数
０人 １人 ２人 ３人 ４人 ５人 ６人 ７人 ８人 ９人 10人
以上 未満 税額
円 円 円 円 円 円 円 円 円 円 円 円 円
110,500 111,000 26,925 25,125 23,325 21,525 19,725 17,925 16,125 14,325 12,525 10,725 8,925
111,000 111,500 27,100 25,300 23,500 21,700 19,900 18,100 16,300 14,500 12,700 10,900 9,100
111,500 112,000 27,275 25,475 23,675 21,875 20,075 18,275 16,475 14,675 12,875 11,075 9,275
112,000 112,500 27,450 25,650 23,850 22,050 20,250 18,450 16,650 14,850 13,050 11,250 9,450
112,500 113,000 27,625 25,825 24,025 22,225 20,425 18,625 16,825 15,025 13,225 11,425 9,625
113,000 113,500 27,800 26,000 24,200 22,400 20,600 18,800 17,000 15,200 13,400 11,600 9,800
113,500 114,000 27,975 26,175 24,375 22,575 20,775 18,975 17,175 15,375 13,575 11,775 9,975
114,000 114,500 28,150 26,350 24,550 22,750 20,950 19,150 17,350 15,550 13,750 11,950 10,150
114,500 115,000 28,325 26,525 24,725 22,925 21,125 19,325 17,525 15,725 13,925 12,125 10,325
115,000 115,500 28,500 26,700 24,900 23,100 21,300 19,500 17,700 15,900 14,100 12,300 10,500
115,500 116,000 28,700 26,900 25,100 23,300 21,500 19,700 17,900 16,100 14,300 12,500 10,700
116,000 116,500 28,900 27,100 25,300 23,500 21,700 19,900 18,100 16,300 14,500 12,700 10,900
116,500 117,000 29,100 27,300 25,500 23,700 21,900 20,100 18,300 16,500 14,700 12,900 11,100
117,000 117,500 29,300 27,500 25,700 23,900 22,100 20,300 18,500 16,700 14,900 13,100 11,300
117,500 118,000 29,500 27,700 25,900 24,100 22,300 20,500 18,700 16,900 15,100 13,300 11,500
118,000 118,500 29,700 27,900 26,100 24,300 22,500 20,700 18,900 17,100 15,300 13,500 11,700
118,500 119,000 29,900 28,100 26,300 24,500 22,700 20,900 19,100 17,300 15,500 13,700 11,900
119,000 119,500 30,100 28,300 26,500 24,700 22,900 21,100 19,300 17,500 15,700 13,900 12,100
119,500 120,000 30,300 28,500 26,700 24,900 23,100 21,300 19,500 17,700 15,900 14,100 12,300
120,000 120,500 30,500 28,700 26,900 25,100 23,300 21,500 19,700 17,900 16,100 14,300 12,500
120,500 121,000 30,700 28,900 27,100 25,300 23,500 21,700 19,900 18,100 16,300 14,500 12,700
121,000 121,500 30,900 29,100 27,300 25,500 23,700 21,900 20,100 18,300 16,500 14,700 12,900
121,500 122,000 31,100 29,300 27,500 25,700 23,900 22,100 20,300 18,500 16,700 14,900 13,100
122,000 122,500 31,300 29,500 27,700 25,900 24,100 22,300 20,500 18,700 16,900 15,100 13,300
122,500 123,000 31,500 29,700 27,900 26,100 24,300 22,500 20,700 18,900 17,100 15,300 13,500
123,000 123,500 31,700 29,900 28,100 26,300 24,500 22,700 20,900 19,100 17,300 15,500 13,700
123,500 124,000 31,900 30,100 28,300 26,500 24,700 22,900 21,100 19,300 17,500 15,700 13,900
124,000 124,500 32,100 30,300 28,500 26,700 24,900 23,100 21,300 19,500 17,700 15,900 14,100
124,500 125,000 32,300 30,500 28,700 26,900 25,100 23,300 21,500 19,700 17,900 16,100 14,300
125,000 125,500 32,500 30,700 28,900 27,100 25,300 23,500 21,700 19,900 18,100 16,300 14,500
125,500 126,000 32,700 30,900 29,100 27,300 25,500 23,700 21,900 20,100 18,300 16,500 14,700
126,000 126,500 32,900 31,100 29,300 27,500 25,700 23,900 22,100 20,300 18,500 16,700 14,900
126,500 127,000 33,100 31,300 29,500 27,700 25,900 24,100 22,300 20,500 18,700 16,900 15,100
127,000 127,500 33,300 31,500 29,700 27,900 26,100 24,300 22,500 20,700 18,900 17,100 15,300
127,500 128,000 33,500 31,700 29,900 28,100 26,300 24,500 22,700 20,900 19,100 17,300 15,500
128,000 128,500 33,700 31,900 30,100 28,300 26,500 24,700 22,900 21,100 19,300 17,500 15,700
128,500 129,000 33,900 32,100 30,300 28,500 26,700 24,900 23,100 21,300 19,500 17,700 15,900
129,000 129,500 34,100 32,300 30,500 28,700 26,900 25,100 23,300 21,500 19,700 17,900 16,100
129,500 130,000 34,300 32,500 30,700 28,900 27,100 25,300 23,500 21,700 19,900 18,100 16,300
130,000 130,500 34,500 32,700 30,900 29,100 27,300 25,500 23,700 21,900 20,100 18,300 16,500
130,500 131,000 34,700 32,900 31,100 29,300 27,500 25,700 23,900 22,100 20,300 18,500 16,700
131,000 131,500 34,900 33,100 31,300 29,500 27,700 25,900 24,100 22,300 20,500 18,700 16,900
131,500 132,000 35,100 33,300 31,500 29,700 27,900 26,100 24,300 22,500 20,700 18,900 17,100
132,000 132,500 35,300 33,500 31,700 29,900 28,100 26,300 24,500 22,700 20,900 19,100 17,300
132,500 133,000 35,500 33,700 31,900 30,100 28,300 26,500 24,700 22,900 21,100 19,300 17,500
133,000 133,500 35,700 33,900 32,100 30,300 28,500 26,700 24,900 23,100 21,300 19,500 17,700
133,500 134,000 35,900 34,100 32,300 30,500 28,700 26,900 25,100 23,300 21,500 19,700 17,900
134,000 134,500 36,100 34,300 32,500 30,700 28,900 27,100 25,300 23,500 21,700 19,900 18,100
134,500 135,000 36,300 34,500 32,700 30,900 29,100 27,300 25,500 23,700 21,900 20,100 18,300
135,000 135,500 36,500 34,700 32,900 31,100 29,300 27,500 25,700 23,900 22,100 20,300 18,500
135,500 136,000 36,700 34,900 33,100 31,300 29,500 27,700 25,900 24,100 22,300 20,500 18,700
136,000 136,500 36,900 35,100 33,300 31,500 29,700 27,900 26,100 24,300 22,500 20,700 18,900
136,500 137,000 37,100 35,300 33,500 31,700 29,900 28,100 26,300 24,500 22,700 20,900 19,100
137,000 137,500 37,300 35,500 33,700 31,900 30,100 28,300 26,500 24,700 22,900 21,100 19,300
137,500 138,000 37,500 35,700 33,900 32,100 30,300 28,500 26,700 24,900 23,100 21,300 19,500
138,000 138,500 37,700 35,900 34,100 32,300 30,500 28,700 26,900 25,100 23,300 21,500 19,700
138,500 139,000 37,900 36,100 34,300 32,500 30,700 28,900 27,100 25,300 23,500 21,700 19,900
139,000 139,500 38,100 36,300 34,500 32,700 30,900 29,100 27,300 25,500 23,700 21,900 20,100
139,500 140,000 38,300 36,500 34,700 32,900 31,100 29,300 27,500 25,700 23,900 22,100 20,300
140,000 140,500 38,500 36,700 34,900 33,100 31,300 29,500 27,700 25,900 24,100 22,300 20,500
（六）
所得金額 扶養親族の数
０人 １人 ２人 ３人 ４人 ５人 ６人 ７人 ８人 ９人 10人
以上 未満 税額
円 円 円 円 円 円 円 円 円 円 円 円 円
140,500 141,000 38,700 36,900 35,100 33,300 31,500 29,700 27,900 26,100 24,300 22,500 20,700
141,000 141,500 38,900 37,100 35,300 33,500 31,700 29,900 28,100 26,300 24,500 22,700 20,900
141,500 142,000 39,100 37,300 35,500 33,700 31,900 30,100 28,300 26,500 24,700 22,900 21,100
142,000 142,500 39,300 37,500 35,700 33,900 32,100 30,300 28,500 26,700 24,900 23,100 21,300
142,500 143,000 39,500 37,700 35,900 34,100 32,300 30,500 28,700 26,900 25,100 23,300 21,500
143,000 143,500 39,700 37,900 36,100 34,300 32,500 30,700 28,900 27,100 25,300 23,500 21,700
143,500 144,000 39,900 38,100 36,300 34,500 32,700 30,900 29,100 27,300 25,500 23,700 21,900
144,000 144,500 40,100 38,300 36,500 34,700 32,900 31,100 29,300 27,500 25,700 23,900 22,100
144,500 145,000 40,300 38,500 36,700 34,900 33,100 31,300 29,500 27,700 25,900 24,100 22,300
145,000 145,500 40,500 38,700 36,900 35,100 33,300 31,500 29,700 27,900 26,100 24,300 22,500
145,500 146,000 40,700 38,900 37,100 35,300 33,500 31,700 29,900 28,100 26,300 24,500 22,700
146,000 146,500 40,900 39,100 37,300 35,500 33,700 31,900 30,100 28,300 26,500 24,700 22,900
146,500 147,000 41,100 39,300 37,500 35,700 33,900 32,100 30,300 28,500 26,700 24,900 23,100
147,000 147,500 41,300 39,500 37,700 35,900 34,100 32,300 30,500 28,700 26,900 25,100 23,300
147,500 148,000 41,500 39,700 37,900 36,100 34,300 32,500 30,700 28,900 27,100 25,300 23,500
148,000 148,500 41,700 39,900 38,100 36,300 34,500 32,700 30,900 29,100 27,300 25,500 23,700
148,500 149,000 41,900 40,100 38,300 36,500 34,700 32,900 31,100 29,300 27,500 25,700 23,900
149,000 149,500 42,100 40,300 38,500 36,700 34,900 33,100 31,300 29,500 27,700 25,900 24,100
149,500 150,000 42,300 40,500 38,700 36,900 35,100 33,300 31,500 29,700 27,900 26,100 24,300
150,000 150,500 42,500 40,700 38,900 37,100 35,300 33,500 31,700 29,900 28,100 26,300 24,500
150,500 151,000 42,700 40,900 39,100 37,300 35,500 33,700 31,900 30,100 28,300 26,500 24,700
151,000 151,500 42,900 41,100 39,300 37,500 35,700 33,900 32,100 30,300 28,500 26,700 24,900
151,500 152,000 43,100 41,300 39,500 37,700 35,900 34,100 32,300 30,500 28,700 26,900 25,100
152,000 152,500 43,300 41,500 39,700 37,900 36,100 34,300 32,500 30,700 28,900 27,100 25,300
152,500 153,000 43,500 41,700 39,900 38,100 36,300 34,500 32,700 30,900 29,100 27,300 25,500
153,000 153,500 43,700 41,900 40,100 38,300 36,500 34,700 32,900 31,100 29,300 27,500 25,700
153,500 154,000 43,900 42,100 40,300 38,500 36,700 34,900 33,100 31,300 29,500 27,700 25,900
154,000 154,500 44,100 42,300 40,500 38,700 36,900 35,100 33,300 31,500 29,700 27,900 26,100
154,500 155,000 44,300 42,500 40,700 38,900 37,100 35,300 33,500 31,700 29,900 28,100 26,300
155,000 155,500 44,500 42,700 40,900 39,100 37,300 35,500 33,700 31,900 30,100 28,300 26,500
155,500 156,000 44,700 42,900 41,100 39,300 37,500 35,700 33,900 32,100 30,300 28,500 26,700
156,000 156,500 44,900 43,100 41,300 39,500 37,700 35,900 34,100 32,300 30,500 28,700 26,900
156,500 157,000 45,100 43,300 41,500 39,700 37,900 36,100 34,300 32,500 30,700 28,900 27,100
157,000 157,500 45,300 43,500 41,700 39,900 38,100 36,300 34,500 32,700 30,900 29,100 27,300
157,500 158,000 45,500 43,700 41,900 40,100 38,300 36,500 34,700 32,900 31,100 29,300 27,500
158,000 158,500 45,700 43,900 42,100 40,300 38,500 36,700 34,900 33,100 31,300 29,500 27,700
158,500 159,000 45,900 44,100 42,300 40,500 38,700 36,900 35,100 33,300 31,500 29,700 27,900
159,000 159,500 46,100 44,300 42,500 40,700 38,900 37,100 35,300 33,500 31,700 29,900 28,100
159,500 160,000 46,300 44,500 42,700 40,900 39,100 37,300 35,500 33,700 31,900 30,100 28,300
160,000 160,500 46,500 44,700 42,900 41,100 39,300 37,500 35,700 33,900 32,100 30,300 28,500
160,500 161,000 46,700 44,900 43,100 41,300 39,500 37,700 35,900 34,100 32,300 30,500 28,700
161,000 161,500 46,900 45,100 43,300 41,500 39,700 37,900 36,100 34,300 32,500 30,700 28,900
161,500 162,000 47,100 45,300 43,500 41,700 39,900 38,100 36,300 34,500 32,700 30,900 29,100
162,000 162,500 47,300 45,500 43,700 41,900 40,100 38,300 36,500 34,700 32,900 31,100 29,300
162,500 163,000 47,500 45,700 43,900 42,100 40,300 38,500 36,700 34,900 33,100 31,300 29,500
163,000 163,500 47,700 45,900 44,100 42,300 40,500 38,700 36,900 35,100 33,300 31,500 29,700
163,500 164,000 47,900 46,100 44,300 42,500 40,700 38,900 37,100 35,300 33,500 31,700 29,900
164,000 164,500 48,100 46,300 44,500 42,700 40,900 39,100 37,300 35,500 33,700 31,900 30,100
164,500 165,000 48,300 46,500 44,700 42,900 41,100 39,300 37,500 35,700 33,900 32,100 30,300
165,000 165,500 48,500 46,700 44,900 43,100 41,300 39,500 37,700 35,900 34,100 32,300 30,500
165,500 166,000 48,725 46,925 45,125 43,325 41,525 39,725 37,925 36,125 34,325 32,525 30,725
166,000 166,500 48,950 47,150 45,350 43,550 41,750 39,950 38,150 36,350 34,550 32,750 30,950
166,500 167,000 49,175 47,375 45,575 43,775 41,975 40,175 38,375 36,575 34,775 32,975 31,150
167,000 167,500 49,400 47,600 45,800 44,000 42,200 40,400 38,600 36,800 35,000 33,200 31,400
167,500 168,000 49,625 47,825 46,025 44,225 42,425 40,625 38,825 37,025 35,225 33,425 31,625
168,000 168,500 49,850 48,050 46,250 44,450 42,650 40,850 39,050 37,250 35,450 33,650 31,850
168,500 169,000 50,075 48,275 46,475 44,675 42,875 41,075 39,275 37,475 35,675 33,875 32,075
169,000 169,500 50,300 48,500 46,700 44,900 43,100 41,300 39,500 37,700 35,900 34,100 32,300
169,500 170,000 50,525 48,725 46,925 45,125 43,325 41,525 39,725 37,925 36,125 34,325 32,525
170,000 170,500 50,750 48,950 47,150 45,350 43,550 41,750 39,950 38,150 36,350 34,550 32,750
（七）
所得金額 扶養親族の数
０人 １人 ２人 ３人 ４人 ５人 ６人 ７人 ８人 ９人 10人
以上 未満 税額
円 円 円 円 円 円 円 円 円 円 円 円 円
170,500 171,000 50,975 49,175 47,375 45,575 43,775 41,975 40,175 38,375 36,575 34,775 32,975
171,000 171,500 51,200 49,400 47,600 45,800 44,000 42,200 40,400 38,600 36,800 35,000 33,200
171,500 172,000 51,425 49,625 47,825 46,025 44,225 42,425 40,625 38,825 37,025 35,225 33,425
172,000 172,500 51,650 49,850 48,050 46,250 44,450 42,650 40,850 39,050 37,250 35,450 33,650
172,500 173,000 51,875 50,075 48,275 46,475 44,675 42,875 41,075 39,275 37,475 35,675 33,875
173,000 173,500 52,100 50,300 48,500 46,700 44,900 43,100 41,300 39,500 37,700 35,900 34,100
173,500 174,000 52,325 50,525 48,725 46,925 45,125 43,325 41,525 39,725 37,925 36,125 34,325
174,000 174,500 52,550 50,750 48,950 47,150 45,350 43,550 41,750 39,950 38,150 36,350 34,550
174,500 175,000 52,775 50,975 49,175 47,375 45,575 43,775 41,975 40,175 38,375 36,575 34,775
175,000 175,500 53,000 51,200 49,400 47,600 45,800 44,000 42,200 40,400 38,600 36,800 35,000
175,500 176,000 53,225 51,425 49,625 47,825 46,025 44,225 42,425 40,625 38,825 37,025 35,225
176,000 176,500 53,450 51,650 49,850 48,050 46,250 44,450 42,650 40,850 39,050 37,250 35,450
176,500 177,000 53,675 51,875 50,075 48,275 46,475 44,675 42,875 41,075 39,275 37,475 35,675
177,000 177,500 53,900 52,100 50,300 48,500 46,700 44,900 43,100 41,300 39,500 37,700 35,900
177,500 178,000 54,125 52,325 50,525 48,725 46,925 45,125 43,325 41,525 39,725 37,925 36,125
178,000 178,500 54,350 52,550 50,750 48,950 47,150 45,350 43,550 41,750 39,950 38,150 36,350
178,500 179,000 54,575 52,775 50,975 49,175 47,375 45,575 43,775 41,975 40,175 38,375 36,575
179,000 179,500 54,800 53,000 51,200 49,400 47,600 45,800 44,000 42,200 40,400 38,600 36,800
179,500 180,000 55,025 53,225 51,425 49,625 47,825 46,025 44,225 42,425 40,625 38,825 37,025
180,000 180,500 55,250 53,450 51,650 49,850 48,050 46,250 44,450 42,650 40,850 39,050 37,250
180,500 181,000 55,475 53,675 51,875 50,075 48,275 46,475 44,675 42,875 41,075 39,275 37,475
181,000 181,500 55,700 53,900 52,100 50,300 48,500 46,700 44,900 43,100 41,300 39,500 37,700
181,500 182,000 55,925 54,125 52,325 50,525 48,725 46,925 45,125 43,325 41,525 39,725 37,925
182,000 182,500 56,150 54,350 52,550 50,750 48,950 47,150 45,350 43,550 41,750 39,950 38,150
182,500 183,000 56,375 54,575 52,775 50,975 49,175 47,375 45,575 43,775 41,975 40,175 38,375
183,000 183,500 56,600 54,800 53,000 51,200 49,400 47,600 45,800 44,000 42,200 40,400 38,600
183,500 184,000 56,825 55,025 53,225 51,425 49,625 47,825 46,025 44,225 42,425 40,625 38,825
184,000 184,500 57,050 55,250 53,450 51,650 49,850 48,050 46,250 44,450 42,650 40,850 39,050
184,500 185,000 57,275 55,475 53,675 51,875 50,075 48,275 46,475 44,675 42,875 41,075 39,275
185,000 185,500 57,500 55,700 53,900 52,100 50,300 48,500 46,700 44,900 43,100 41,300 39,500
185,500 186,000 57,725 55,925 54,125 52,325 50,525 48,725 46,925 45,125 43,325 41,525 39,725
186,000 186,500 57,950 56,150 54,350 52,550 50,750 48,950 47,150 45,350 43,550 41,750 39,950
186,500 187,000 58,175 56,375 54,575 52,775 50,975 49,175 47,375 45,575 43,775 41,975 40,175
187,000 187,500 58,400 56,600 54,800 53,000 51,200 49,400 47,600 45,800 44,000 42,200 40,400
187,500 188,000 58,625 56,825 55,025 53,225 51,425 49,625 47,825 46,025 44,225 42,425 40,625
188,000 188,500 58,850 57,050 55,250 53,450 51,650 49,850 48,050 46,250 44,450 42,650 40,850
188,500 189,000 59,075 57,275 55,475 53,675 51,875 50,075 48,275 46,475 44,675 42,875 41,075
189,000 189,500 59,300 57,500 55,700 53,900 52,100 50,300 48,500 46,700 44,900 43,100 41,300
189,500 190,000 59,525 57,725 55,925 54,125 52,325 50,525 48,725 46,925 45,125 43,325 41,525
190,000 190,500 59,750 57,950 56,150 54,350 52,550 50,750 48,950 47,150 45,350 43,550 41,750
190,500 191,000 59,975 58,175 56,375 54,575 52,775 50,975 49,175 47,375 45,575 43,775 41,975
191,000 191,500 60,200 58,400 56,600 54,800 53,000 51,200 49,400 47,600 45,800 44,000 42,200
191,500 192,000 60,425 58,625 56,825 55,025 53,225 51,425 49,625 47,825 46,025 44,225 42,425
192,000 192,500 60,650 58,850 57,050 55,250 53,450 51,650 49,850 48,050 46,250 44,450 42,650
192,500 193,000 60,875 59,075 57,275 55,475 53,675 51,875 50,075 48,275 46,475 44,675 42,875
193,000 193,500 61,100 59,300 57,500 55,700 53,900 52,100 50,300 48,500 46,700 44,900 43,100
193,500 194,000 61,325 59,525 57,725 55,925 54,125 52,325 50,525 48,725 46,925 45,125 43,325
194,000 194,500 61,550 59,750 58,950 56,150 54,350 52,550 50,750 48,950 47,150 45,350 43,550
194,500 195,000 61,775 59,975 58,175 56,375 54,575 52,775 50,975 49,175 47,375 45,575 43,775
195,000 195,500 62,000 60,200 58,400 56,600 54,800 53,000 51,200 49,400 47,600 45,800 44,000
195,500 196,000 62,225 60,425 58,625 56,825 55,025 53,225 51,425 49,625 47,825 46,025 44,225
196,000 196,500 62,450 60,650 58,850 57,050 55,250 53,450 51,650 49,850 48,050 46,250 44,450
196,500 197,000 62,675 60,875 59,075 57,275 55,475 53,675 51,875 50,075 48,275 46,475 44,675
197,000 197,500 62,900 61,100 59,300 57,500 55,700 53,900 52,100 50,300 48,500 46,700 44,900
197,500 198,000 63,125 61,325 59,525 57,725 55,925 54,125 52,325 50,525 48,725 46,925 45,125
198,000 198,500 63,350 61,550 59,750 57,950 56,150 54,350 52,550 50,750 48,950 47,150 45,350
198,500 199,000 63,575 61,775 59,975 58,175 56,375 54,575 52,775 50,975 49,175 47,375 45,575
199,000 199,500 63,800 62,000 60,200 58,400 56,600 54,800 53,000 51,200 49,400 47,600 45,800
199,500 200,000 64,025 62,225 60,425 58,625 56,825 55,025 53,225 51,425 49,625 47,825 46,025
200,000 200,500 64,250 62,450 60,650 58,850 57,050 55,250 53,450 51,650 49,850 48,050 46,250
（八）
所得金額 扶養親族の数
０人 １人 ２人 ３人 ４人 ５人 ６人 ７人 ８人 ９人 10人
以上 未満 税額
円 円 円 円 円 円 円 円 円 円 円 円 円
200,500 201,000 64,475 62,675 60,875 59,075 57,275 55,475 53,675 51,875 50,075 48,275 46,475
201,000 201,500 64,700 62,900 61,100 59,300 57,500 55,700 53,900 52,100 50,300 48,500 46,700
201,500 202,000 64,925 63,125 61,325 59,525 57,725 55,925 54,125 52,325 50,525 48,725 46,925
202,000 202,500 65,150 63,350 61,550 59,750 57,950 56,150 54,350 52,550 50,750 48,950 47,150
202,500 203,000 65,375 63,575 61,775 59,975 58,175 56,375 54,575 52,775 50,975 49,175 47,375
203,000 203,500 65,600 63,800 62,000 60,200 58,400 56,600 54,800 53,000 51,200 49,400 47,600
203,500 204,000 65,825 64,025 62,225 60,425 58,625 56,825 55,025 53,225 51,425 49,625 47,825
204,000 204,500 66,050 64,250 62,450 60,650 58,850 57,050 55,250 53,450 51,650 49,850 48,050
204,500 205,000 66,275 64,475 62,675 60,875 59,075 57,275 55,475 53,675 51,875 50,075 48,275
205,000 205,500 66,500 64,700 62,900 61,100 59,300 57,500 55,700 53,900 52,100 50,300 48,500
205,500 206,000 66,725 64,925 63,125 61,325 59,525 57,725 55,925 54,125 52,325 50,525 48,725
206,000 206,500 66,950 65,150 63,350 61,550 59,750 57,950 56,150 54,350 52,550 50,750 48,950
206,500 207,000 67,175 65,375 63,575 61,775 59,975 58,175 56,375 54,575 52,775 50,975 49,175
207,000 207,500 67,400 65,600 63,800 62,000 60,200 58,400 56,600 54,800 53,000 51,200 49,400
207,500 208,000 67,625 65,825 64,025 62,225 60,425 58,625 56,825 55,025 53,225 51,425 49,625
208,000 208,500 67,850 66,050 64,250 62,450 60,650 58,850 57,050 55,250 53,450 51,650 49,850
208,500 209,000 68,075 66,275 64,475 62,675 60,875 59,075 57,275 55,475 53,675 51,875 50,075
209,000 209,500 68,300 66,500 64,700 62,900 61,100 59,300 57,500 55,700 53,900 52,100 50,300
209,500 210,000 68,525 66,725 64,925 63,125 61,325 59,525 57,725 55,925 54,125 52,325 50,525
210,000 210,500 68,750 66,950 65,150 63,350 61,550 59,750 57,950 56,150 54,350 52,550 50,750
210,500 211,000 68,975 67,175 65,375 63,575 61,775 59,975 58,175 56,375 54,575 52,775 50,975
211,000 211,500 69,200 67,400 65,600 63,800 62,000 60,200 58,400 56,600 54,800 53,000 51,200
211,500 212,000 69,425 67,625 65,825 64,025 62,225 60,425 58,625 56,825 55,025 53,225 51,425
212,000 212,500 69,650 67,850 66,050 64,250 62,450 60,650 58,850 57,050 55,250 53,450 51,650
212,500 213,000 69,875 68,075 66,275 64,475 62,675 60,875 59,075 57,275 55,475 53,675 51,875
213,000 213,500 70,100 68,300 66,500 64,700 62,900 61,100 59,300 57,500 55,700 53,900 52,100
213,500 214,000 70,325 68,525 66,725 64,925 63,125 61,325 59,525 57,725 55,925 54,125 52,325
214,000 214,500 70,550 68,750 66,950 65,150 63,350 61,550 59,750 57,950 56,150 54,350 52,550
214,500 215,000 70,775 68,975 67,175 65,375 63,575 61,775 59,975 58,175 56,375 54,575 52,775
215,000 215,500 71,000 69,200 67,400 65,600 63,800 62,000 60,200 58,400 56,600 54,800 53,000
215,500 216,000 71,250 69,450 67,650 65,850 64,050 62,250 60,450 58,650 56,850 55,050 53,250
216,000 216,500 71,500 69,700 67,900 66,100 64,300 62,500 60,700 58,900 57,100 55,300 53,500
216,500 217,000 71,750 69,950 68,150 66,350 64,550 62,750 60,950 58,150 57,350 55,550 53,750
217,000 217,500 72,000 70,200 68,400 66,600 64,800 63,000 61,200 59,400 57,600 55,800 54,000
217,500 218,000 72,250 70,450 68,650 66,850 65,050 63,250 61,450 59,650 57,850 56,050 54,250
218,000 218,500 72,500 70,700 68,900 67,100 65,300 63,500 61,700 59,900 58,100 56,300 54,500
218,500 219,000 72,750 70,950 69,150 67,350 65,550 63,750 61,950 60,150 58,350 56,550 54,750
219,000 219,500 73,000 71,200 69,400 67,600 65,800 64,000 62,200 60,400 58,600 56,800 55,000
219,500 220,000 73,250 71,450 69,650 67,850 66,050 64,250 62,450 60,650 58,850 57,050 55,250
220,000円 73,500 71,700 69,900 68,100 66,300 64,500 62,700 60,900 59,100 57,300 55,500
扶養親族の数が10人を超える場合には、扶養親族の数が10人の場合の税額から、その10人を超える１人ごとに1,800円を控除した金額。
まず所得金額に應じて所得金額欄に該当する行を求め、その行と扶養親族の数に應じて求めた該当欄との交るところに記載されている金額が、その求める税額である。
別表第一の二　第十五條の規定による所得税額表
（一）
所得金額 扶養親族の数
０人 １人 ２人 ３人 ４人 ５人 ６人 ７人 ８人 ９人 10人
以上 未満 税額
円 円 円 円 円 円 円 円 円 円 円 円 円
10,400円未満 0 0 0 0 0 0 0 0 0 0 0
10,400 10,600 15 0 0 0 0 0 0 0 0 0 0
10,600 10,800 55 0 0 0 0 0 0 0 0 0 0
10,800 11,000 95 0 0 0 0 0 0 0 0 0 0
11,000 11,200 135 0 0 0 0 0 0 0 0 0 0
11,200 11,400 175 0 0 0 0 0 0 0 0 0 0
11,400 11,600 215 0 0 0 0 0 0 0 0 0 0
11,600 11,800 255 0 0 0 0 0 0 0 0 0 0
11,800 12,000 295 0 0 0 0 0 0 0 0 0 0
12,000 12,200 335 0 0 0 0 0 0 0 0 0 0
12,200 12,400 375 0 0 0 0 0 0 0 0 0 0
12,400 12,600 415 0 0 0 0 0 0 0 0 0 0
12,600 12,800 455 0 0 0 0 0 0 0 0 0 0
12,800 13,000 495 0 0 0 0 0 0 0 0 0 0
13,000 13,200 535 0 0 0 0 0 0 0 0 0 0
13,200 13,400 575 0 0 0 0 0 0 0 0 0 0
13,400 13,600 615 0 0 0 0 0 0 0 0 0 0
13,600 13,800 655 0 0 0 0 0 0 0 0 0 0
13,800 14,000 695 0 0 0 0 0 0 0 0 0 0
14,000 14,200 735 0 0 0 0 0 0 0 0 0 0
14,200 14,400 775 0 0 0 0 0 0 0 0 0 0
14,400 14,600 815 0 0 0 0 0 0 0 0 0 0
14,600 14,800 855 0 0 0 0 0 0 0 0 0 0
14,800 15,000 895 0 0 0 0 0 0 0 0 0 0
15,000 15,200 935 0 0 0 0 0 0 0 0 0 0
15,200 15,400 975 0 0 0 0 0 0 0 0 0 0
15,400 15,600 1,015 0 0 0 0 0 0 0 0 0 0
15,600 15,800 1,055 0 0 0 0 0 0 0 0 0 0
15,800 16,000 1,095 0 0 0 0 0 0 0 0 0 0
16,000 16,200 1,135 0 0 0 0 0 0 0 0 0 0
16,200 16,400 1,175 0 0 0 0 0 0 0 0 0 0
16,400 16,600 1,215 20 0 0 0 0 0 0 0 0 0
16,600 16,800 1,255 60 0 0 0 0 0 0 0 0 0
16,800 17,000 1,295 100 0 0 0 0 0 0 0 0 0
17,000 17,200 1,335 140 0 0 0 0 0 0 0 0 0
17,200 17,400 1,375 180 0 0 0 0 0 0 0 0 0
17,400 17,600 1,415 220 0 0 0 0 0 0 0 0 0
17,600 17,800 1,455 260 0 0 0 0 0 0 0 0 0
17,800 18,000 1,495 300 0 0 0 0 0 0 0 0 0
18,000 18,200 1,535 340 0 0 0 0 0 0 0 0 0
18,200 18,400 1,575 380 0 0 0 0 0 0 0 0 0
18,400 18,600 1,615 420 0 0 0 0 0 0 0 0 0
18,600 18,800 1,655 460 0 0 0 0 0 0 0 0 0
18,800 19,000 1,695 500 0 0 0 0 0 0 0 0 0
19,000 19,200 1,735 540 0 0 0 0 0 0 0 0 0
19,200 19,400 1,775 580 0 0 0 0 0 0 0 0 0
19,400 19,600 1,815 620 0 0 0 0 0 0 0 0 0
19,600 19,800 1,855 660 0 0 0 0 0 0 0 0 0
19,800 20,000 1,895 700 0 0 0 0 0 0 0 0 0
20,000 20,200 1,935 740 0 0 0 0 0 0 0 0 0
20,200 20,400 1,975 780 0 0 0 0 0 0 0 0 0
（二）
所得金額 扶養親族の数
０人 １人 ２人 ３人 ４人 ５人 ６人 ７人 ８人 ９人 10人
以上 未満 税額
円 円 円 円 円 円 円 円 円 円 円 円 円
20,400 20,600 2,015 820 0 0 0 0 0 0 0 0 0
20,600 20,800 2,055 860 0 0 0 0 0 0 0 0 0
20,800 21,000 2,095 900 0 0 0 0 0 0 0 0 0
21,000 21,200 2,135 940 0 0 0 0 0 0 0 0 0
21,200 21,400 2,175 980 0 0 0 0 0 0 0 0 0
21,400 21,600 2,215 1,020 0 0 0 0 0 0 0 0 0
21,600 21,800 2,255 1,060 0 0 0 0 0 0 0 0 0
21,800 22,000 2,295 1,100 0 0 0 0 0 0 0 0 0
22,000 22,200 2,335 1,140 0 0 0 0 0 0 0 0 0
22,200 22,400 2,375 1,180 0 0 0 0 0 0 0 0 0
22,400 22,600 2,415 1,220 25 0 0 0 0 0 0 0 0
22,600 22,800 2,455 1,260 65 0 0 0 0 0 0 0 0
22,800 23,000 2,495 1,300 105 0 0 0 0 0 0 0 0
23,000 23,200 2,535 1,340 145 0 0 0 0 0 0 0 0
23,200 23,400 2,575 1,380 185 0 0 0 0 0 0 0 0
23,400 23,600 2,615 1,420 225 0 0 0 0 0 0 0 0
23,600 23,800 2,655 1,460 265 0 0 0 0 0 0 0 0
23,800 24,000 2,695 1,500 305 0 0 0 0 0 0 0 0
24,000 24,200 2,735 1,540 345 0 0 0 0 0 0 0 0
24,200 24,400 2,775 1,580 385 0 0 0 0 0 0 0 0
24,400 24,600 2,815 1,620 425 0 0 0 0 0 0 0 0
24,600 24,800 2,855 1,660 465 0 0 0 0 0 0 0 0
24,800 25,000 2,895 1,700 505 0 0 0 0 0 0 0 0
25,000 25,200 2,935 1,740 545 0 0 0 0 0 0 0 0
25,200 25,400 2,975 1,780 585 0 0 0 0 0 0 0 0
25,400 25,600 3,015 1,820 625 0 0 0 0 0 0 0 0
25,600 25,800 3,055 1,860 665 0 0 0 0 0 0 0 0
25,800 26,000 3,095 1,900 705 0 0 0 0 0 0 0 0
26,000 26,200 3,135 1,940 745 0 0 0 0 0 0 0 0
26,200 26,400 3,175 1,980 785 0 0 0 0 0 0 0 0
26,400 26,600 3,215 2,020 825 0 0 0 0 0 0 0 0
26,600 26,800 3,255 2,060 865 0 0 0 0 0 0 0 0
26,800 27,000 3,295 2,100 905 0 0 0 0 0 0 0 0
27,000 27,200 3,335 2,140 945 0 0 0 0 0 0 0 0
27,200 27,400 3,375 2,180 985 0 0 0 0 0 0 0 0
27,400 27,600 3,415 2,220 1,025 0 0 0 0 0 0 0 0
27,600 27,800 3,455 2,260 1,065 0 0 0 0 0 0 0 0
27,800 28,000 3,495 2,300 1,105 0 0 0 0 0 0 0 0
28,000 28,200 3,535 2,340 1,145 0 0 0 0 0 0 0 0
28,200 28,400 3,575 2,380 1,185 0 0 0 0 0 0 0 0
28,400 28,600 3,615 2,420 1,225 30 0 0 0 0 0 0 0
28,600 28,800 3,655 2,460 1,265 70 0 0 0 0 0 0 0
28,800 29,000 3,695 2,500 1,305 110 0 0 0 0 0 0 0
29,000 29,200 3,735 2,540 1,345 150 0 0 0 0 0 0 0
29,200 29,400 3,775 2,580 1,385 190 0 0 0 0 0 0 0
29,400 29,600 3,815 2,620 1,425 230 0 0 0 0 0 0 0
29,600 29,800 3,855 2,660 1,465 270 0 0 0 0 0 0 0
29,800 30,000 3,895 2,700 1,505 310 0 0 0 0 0 0 0
30,000 30,500 3,935 2,740 1,545 350 0 0 0 0 0 0 0
30,500 31,000 4,043 2,848 1,653 458 0 0 0 0 0 0 0
31,000 31,500 4,168 2,973 1,778 583 0 0 0 0 0 0 0
31,500 32,000 4,293 3,098 1,903 708 0 0 0 0 0 0 0
32,000 32,500 4,418 3,223 2,028 833 0 0 0 0 0 0 0
32,500 33,000 4,543 3,348 2,153 958 0 0 0 0 0 0 0
（三）
所得金額 扶養親族の数
０人 １人 ２人 ３人 ４人 ５人 ６人 ７人 ８人 ９人 10人
以上 未満 税額
円 円 円 円 円 円 円 円 円 円 円 円 円
33,000 33,500 4,668 3,473 2,278 1,083 0 0 0 0 0 0 0
33,500 34,000 4,793 3,598 2,403 1,208 13 0 0 0 0 0 0
34,000 34,500 4,918 3,723 2,528 1,333 138 0 0 0 0 0 0
34,500 35,000 5,043 3,848 2,653 1,458 263 0 0 0 0 0 0
35,000 35,500 5,168 3,973 2,778 1,583 388 0 0 0 0 0 0
35,500 36,000 5,293 4,098 2,903 1,708 513 0 0 0 0 0 0
36,000 36,500 5,418 4,223 3,028 1,833 638 0 0 0 0 0 0
36,500 37,000 5,543 4,348 3,153 1,958 763 0 0 0 0 0 0
37,000 37,500 5,668 4,473 3,278 2,083 888 0 0 0 0 0 0
37,500 38,000 5,793 4,598 3,403 2,208 1,013 0 0 0 0 0 0
38,000 38,500 5,918 4,723 3,528 2,333 1,138 0 0 0 0 0 0
38,500 39,000 6,043 4,848 3,653 2,458 1,263 68 0 0 0 0 0
39,000 39,500 6,168 4,973 3,778 2,583 1,388 193 0 0 0 0 0
39,500 40,000 6,293 5,098 3,903 2,708 1,513 318 0 0 0 0 0
40,000 40,500 6,418 5,223 4,028 2,833 1,638 443 0 0 0 0 0
40,500 41,000 6,543 5,348 4,153 2,958 1,763 568 0 0 0 0 0
41,000 41,500 6,668 5,473 4,278 3,083 1,888 693 0 0 0 0 0
41,500 42,000 6,793 5,598 4,403 3,208 2,013 818 0 0 0 0 0
42,000 42,500 6,918 5,723 4,528 3,333 2,138 943 0 0 0 0 0
42,500 43,000 7,043 5,848 4,653 3,458 2,263 1,068 0 0 0 0 0
43,000 43,500 7,168 5,973 4,778 3,583 2,388 1,193 0 0 0 0 0
43,500 44,000 7,293 6,098 4,903 3,708 2,513 1,318 123 0 0 0 0
44,000 44,500 7,418 6,223 5,028 3,833 2,638 1,443 248 0 0 0 0
44,500 45,000 7,543 6,348 5,153 3,958 2,763 1,568 373 0 0 0 0
45,000 45,500 7,668 6,473 5,278 4,083 2,888 1,693 498 0 0 0 0
45,500 46,000 7,793 6,598 5,403 4,208 3,013 1,818 623 0 0 0 0
46,000 46,500 7,918 6,723 5,528 4,333 3,138 1,943 748 0 0 0 0
46,500 47,000 8,043 6,848 5,653 4,458 3,263 2,068 873 0 0 0 0
47,000 47,500 8,168 6,973 5,778 4,583 3,388 2,193 998 0 0 0 0
47,500 48,000 8,293 7,098 5,903 4,708 3,513 2,318 1,123 0 0 0 0
48,000 48,500 8,418 7,223 6,028 4,833 3,638 2,443 1,248 53 0 0 0
48,500 49,000 8,543 7,348 6,153 4,958 3,763 2,568 1,373 178 0 0 0
49,000 49,500 8,668 7,473 6,278 5,083 3,888 2,693 1,498 303 0 0 0
49,500 50,000 8,793 7,598 6,403 5,208 4,013 2,818 1,623 428 0 0 0
50,000 50,500 8,918 7,723 6,528 5,333 4,138 2,943 1,748 553 0 0 0
50,500 51,000 9,052 7,857 6,662 5,467 4,272 3,077 1,882 687 0 0 0
51,000 51,500 9,202 8,007 6,812 5,617 4,422 3,227 2,032 837 0 0 0
51,500 52,000 9,352 8,157 6,962 5,767 4,572 3,377 2,182 987 0 0 0
52,000 52,500 9,502 8,307 7,112 5,917 4,722 3,527 2,332 1,137 0 0 0
52,500 53,000 9,652 8,457 7,262 6,067 4,872 3,677 2,482 1,287 92 0 0
53,000 53,500 9,802 8,607 7,412 6,217 5,022 3,827 2,632 1,437 242 0 0
53,500 54,000 9,952 8,757 7,562 6,367 5,172 3,977 2,782 1,587 392 0 0
54,000 54,500 10,102 8,907 7,712 6,517 5,322 4,127 2,932 1,737 542 0 0
54,500 55,000 10,252 9,057 7,862 6,667 5,472 4,277 3,082 1,887 692 0 0
55,000 55,500 10,402 9,207 8,012 6,817 5,622 4,427 3,232 2,037 842 0 0
55,500 56,000 10,552 9,357 8,162 6,967 5,772 4,577 3,382 2,187 992 0 0
56,000 56,500 10,702 9,507 8,312 7,117 5,922 4,727 3,532 2,337 1,142 0 0
56,500 57,000 10,852 9,657 8,462 7,267 6,072 4,877 3,682 2,487 1,292 97 0
57,000 57,500 11,002 9,807 8,612 7,417 6,222 5,027 3,832 2,637 1,442 247 0
57,500 58,000 11,152 9,957 8,762 7,567 6,372 5,177 3,982 2,787 1,592 497 0
58,000 58,500 11,302 10,107 8,912 7,717 6,522 5,327 4,132 2,937 1,742 547 0
58,500 59,000 11,452 10,257 9,062 7,867 6,672 5,477 4,282 3,087 1,892 697 0
59,000 59,500 11,602 10,407 9,212 8,017 6,822 5,627 4,432 3,237 2,042 847 0
59,500 60,000 11,752 10,557 9,362 8,167 6,972 5,777 4,582 3,387 2,192 997 0
60,000 60,500 11,902 10,707 9,512 8,317 7,122 5,927 4,732 3,537 2,342 1,147 0
（四）
所得金額 扶養親族の数
０人 １人 ２人 ３人 ４人 ５人 ６人 ７人 ８人 ９人 10人
以上 未満 税額
円 円 円 円 円 円 円 円 円 円 円 円 円
60,500 61,000 12,052 10,857 9,662 8,467 7,272 6,077 4,882 3,687 2,492 1,297 102
61,000 61,500 12,202 11,007 9,812 8,617 7,422 6,227 5,032 3,837 2,642 1,447 252
61,500 62,000 12,352 11,157 9,962 8,767 7,572 6,377 5,182 3,987 2,792 1,597 402
62,000 62,500 12,502 11,307 10,112 8,917 7,722 6,527 5,332 4,137 2,942 1,747 552
62,500 63,000 12,652 11,457 10,262 9,067 7,872 6,677 5,482 4,287 3,092 1,897 702
63,000 63,500 12,802 11,607 10,412 9,217 8,022 6,827 5,632 4,437 3,242 2,047 852
63,500 64,000 12,952 11,757 10,562 9,367 8,172 6,977 5,782 4,587 3,392 2,197 1,002
64,000 64,500 13,102 11,907 10,712 9,517 8,322 7,127 5,932 4,737 3,542 2,347 1,152
64,500 65,000 13,252 12,057 10,862 9,667 8,472 7,277 6,082 4,887 3,692 2,497 1,302
65,000 65,500 13,402 12,207 11,012 9,817 8,622 7,427 6,232 5,037 3,842 2,647 1,452
65,500 66,000 13,552 12,357 11,162 9,967 8,772 7,577 6,382 5,187 3,992 2,797 1,602
66,000 66,500 13,702 12,507 11,312 10,117 8,922 7,727 6,532 5,337 4,142 2,947 1,752
66,500 67,000 13,852 12,657 11,462 10,267 9,072 7,877 6,682 5,487 4,292 3,097 1,902
67,000 67,500 14,002 12,807 11,612 10,417 9,222 8,027 6,832 5,637 4,442 3,247 2,052
67,500 68,000 14,152 12,957 11,762 10,567 9,372 8,177 6,982 5,787 4,592 3,397 2,202
68,000 68,500 14,302 13,107 11,912 10,717 9,522 8,327 7,132 5,937 4,742 3,547 2,352
68,500 69,000 14,452 13,257 12,062 10,867 9,672 8,477 7,282 6,087 4,892 3,697 2,502
69,000 69,500 14,602 13,407 12,212 11,017 9,822 8,627 7,432 6,237 5,042 3,847 2,652
69,500 70,000 14,752 13,557 12,362 11,167 9,972 8,777 7,582 6,387 5,192 3,997 2,802
70,000 70,500 14,902 13,707 12,512 11,317 10,122 8,927 7,732 6,537 5,342 4,147 2,952
70,500 71,000 15,052 13,857 12,662 11,467 10,272 9,077 7,882 6,687 5,492 4,297 3,102
71,000 71,500 15,202 14,007 12,812 11,617 10,422 9,227 8,032 6,837 5,642 4,447 3,252
71,500 72,000 15,352 14,157 12,962 11,767 10,572 9,377 8,182 6,987 5,792 4,597 3,402
72,000 72,500 15,502 14,307 13,112 11,917 10,722 9,527 8,332 7,137 5,942 4,747 3,552
72,500 73,000 15,652 14,457 13,262 12,067 10,872 9,677 8,482 7,287 6,092 4,897 3,702
73,000 73,500 15,802 14,607 13,412 12,217 11,022 9,827 8,632 7,437 6,242 5,047 3,852
73,500 74,000 15,952 14,757 13,562 12,367 11,172 9,977 8,782 7,587 6,392 5,197 4,002
74,000 74,500 16,102 14,907 13,712 12,517 11,322 10,127 8,932 7,737 6,542 5,347 4,152
74,500 75,000 16,252 15,057 13,862 12,667 11,472 10,277 9,082 7,887 6,692 5,497 4,302
75,000 75,500 16,402 15,207 14,012 12,817 11,622 10,427 9,232 8,037 6,842 5,647 4,452
75,500 76,000 16,552 15,357 14,162 12,967 11,772 10,577 9,382 8,187 6,992 5,797 4,602
76,000 76,500 16,702 15,507 14,312 13,117 11,922 10,727 9,532 8,337 7,142 5,947 4,752
76,500 77,000 16,852 15,657 14,462 13,267 12,072 10,877 9,682 8,487 7,292 6,097 4,902
77,000 77,500 17,002 15,807 14,612 13,417 12,222 11,027 9,832 8,637 7,442 6,247 5,052
77,500 78,000 17,152 15,957 14,762 13,567 12,372 11,177 9,982 8,787 7,592 6,397 5,202
78,000 78,500 17,302 16,107 14,912 13,717 12,522 11,327 10,132 8,937 7,742 6,547 5,352
78,500 79,000 17,452 16,257 15,062 13,867 12,672 11,477 10,282 9,087 7,892 6,697 5,502
79,000 79,500 17,602 16,407 15,212 14,017 12,822 11,627 10,432 9,237 8,042 6,847 5,652
79,500 80,000 17,752 16,557 15,362 14,167 12,972 11,777 10,582 9,387 8,192 6,997 5,802
80,000 80,500 17,902 16,707 15,512 14,317 13,122 11,927 10,732 9,537 8,342 7,147 5,952
80,500 81,000 18,061 16,866 15,671 14,476 13,281 12,086 10,891 9,696 8,501 7,306 6,111
81,000 81,500 18,236 17,041 15,846 14,651 13,456 12,261 11,066 9,871 8,676 7,481 6,286
81,500 82,000 18,411 17,216 16,021 14,826 13,631 12,436 11,241 10,046 8,851 7,656 6,461
82,000 82,500 18,586 17,391 16,196 15,001 13,806 12,611 11,416 10,221 9,026 7,831 6,636
82,500 83,000 18,761 17,566 16,371 15,176 13,981 12,786 11,591 10,396 9,201 8,006 6,811
83,000 83,500 18,936 17,741 16,546 15,351 14,156 12,961 11,766 10,571 9,376 8,181 6,986
83,500 84,000 19,111 17,916 16,721 15,526 14,331 13,136 11,941 10,746 9,551 8,356 7,161
84,000 84,500 19,286 18,091 16,896 15,701 14,506 13,311 12,116 10,921 9,726 8,531 7,336
84,500 85,000 19,461 18,266 17,071 15,876 14,681 13,486 12,291 11,096 9,901 8,706 7,511
85,000 85,500 19,636 18,441 17,246 16,051 14,856 13,661 12,466 11,271 10,076 8,881 7,686
85,500 86,000 19,811 18,616 17,421 16,226 15,031 13,836 12,641 11,446 10,251 9,056 7,861
86,000 86,500 19,986 18,791 17,596 16,401 15,206 14,011 12,816 11,621 10,426 9,231 8,036
86,500 87,000 20,161 18,966 17,771 16,576 15,381 14,186 12,991 11,796 10,601 9,406 8,211
87,000 87,500 20,336 19,141 17,946 16,751 15,556 14,361 13,166 11,971 10,776 9,581 8,386
87,500 88,000 20,511 19,316 18,121 16,926 15,731 14,536 13,341 12,146 10,951 9,756 8,561
（五）
所得金額 扶養親族の数
０人 １人 ２人 ３人 ４人 ５人 ６人 ７人 ８人 ９人 10人
以上 未満 税額
円 円 円 円 円 円 円 円 円 円 円 円 円
88,000 88,500 20,686 19,491 18,296 17,101 15,906 14,711 13,516 12,321 11,126 9,931 8,736
88,500 89,000 20,861 19,666 18,471 17,276 16,081 14,886 13,691 12,496 11,301 10,106 8,911
89,000 89,500 21,036 19,841 18,646 17,451 16,256 15,061 13,866 12,671 11,476 10,281 9,086
89,500 90,000 21,211 20,016 18,821 17,626 16,431 15,236 14,041 12,846 11,651 10,456 9,261
90,000 90,500 21,386 20,191 18,996 17,801 16,606 15,411 14,216 13,021 11,826 10,631 9,436
90,500 91,000 21,561 20,366 19,171 17,976 16,781 15,586 14,391 13,196 12,001 10,806 9,611
91,000 91,500 21,736 20,541 19,346 18,151 16,956 15,761 14,566 13,371 12,176 10,981 9,786
91,500 92,000 21,911 20,716 19,521 18,326 17,131 15,936 14,741 13,546 12,351 11,156 9,961
92,000 92,500 22,086 20,891 19,696 18,501 17,306 16,111 14,916 13,721 12,526 11,331 10,136
92,500 93,000 22,261 21,066 19,871 18,676 17,481 16,286 15,091 13,896 12,701 11,506 10,311
93,000 93,500 22,436 21,241 20,046 18,851 17,656 16,461 15,266 14,071 12,876 11,681 10,486
93,500 94,000 22,611 21,416 20,221 19,026 17,831 16,636 15,441 14,246 13,051 11,856 10,661
94,000 94,500 22,786 21,591 20,396 19,201 18,006 16,811 15,616 14,421 13,226 12,031 10,836
94,500 95,000 22,961 21,766 20,571 19,376 18,181 16,986 15,791 14,596 13,401 12,206 11,011
95,000 95,500 23,136 21,941 20,746 19,551 18,356 17,161 15,966 14,771 13,576 12,381 11,186
95,500 96,000 23,311 22,116 20,921 19,726 18,531 17,336 16,141 14,946 13,751 12,556 11,361
96,000 96,500 23,486 22,291 21,096 19,901 18,706 17,511 16,316 15,121 13,926 12,731 11,536
96,500 97,000 23,661 22,466 21,271 20,076 18,881 17,686 16,491 15,296 14,101 12,906 11,711
97,000 97,500 23,836 22,641 21,446 20,251 19,056 17,861 16,666 15,471 14,276 13,081 11,886
97,500 98,000 24,011 22,816 21,621 20,426 19,231 18,036 16,841 15,646 14,451 13,256 12,061
98,000 98,500 24,186 22,991 21,796 20,601 19,406 18,211 17,016 15,821 14,626 13,431 12,236
98,500 99,000 24,361 23,166 21,971 20,776 19,581 18,386 17,191 15,996 14,801 13,606 12,411
99,000 99,500 24,536 23,341 21,146 20,951 19,756 18,561 17,366 16,171 14,976 13,781 12,586
99,500 100,000 24,711 23,516 22,321 21,126 19,931 18,736 17,541 16,346 15,151 13,956 12,761
100,000 100,500 24,886 23,691 22,496 21,301 20,106 18,911 17,716 16,521 15,326 14,131 12,936
100,500 101,000 25,061 23,866 22,671 21,476 20,281 19,086 17,891 16,696 15,501 14,306 13,111
101,000 101,500 25,236 24,041 22,846 21,651 20,456 19,261 18,066 16,871 15,676 14,481 13,286
101,500 102,000 25,411 24,216 23,021 21,826 20,631 19,436 18,241 17,146 15,851 14,656 13,461
102,000 102,500 25,586 24,391 23,196 22,001 20,806 19,611 18,416 17,221 16,026 14,831 13,636
102,500 103,000 25,761 24,566 23,371 22,176 20,981 19,786 18,591 17,396 16,201 15,006 13,811
103,000 103,500 25,936 24,741 23,546 22,351 21,156 19,961 18,766 17,571 16,376 15,181 13,986
103,500 104,000 26,111 24,916 23,721 22,526 21,331 20,136 18,941 17,746 16,551 15,356 14,161
104,000 104,500 26,286 25,091 23,896 22,701 21,506 20,311 19,116 17,921 16,726 15,531 14,336
104,500 105,000 26,461 25,266 24,071 22,876 21,681 20,486 19,291 18,096 16,901 15,706 14,511
105,000 105,500 26,636 25,441 24,246 23,051 21,856 20,661 19,466 18,271 17,076 15,881 14,686
105,500 106,000 26,811 25,616 24,421 23,226 22,031 20,836 19,641 18,446 17,251 16,056 14,861
106,000 106,500 26,986 25,791 24,596 23,401 22,206 21,011 19,816 18,621 17,426 16,231 15,036
106,500 107,000 27,161 25,966 24,771 23,576 22,381 21,186 19,991 18,796 17,601 16,406 15,211
107,000 107,500 27,336 26,141 24,946 23,751 22,556 21,361 20,166 18,971 17,776 16,581 15,386
107,500 108,000 27,511 26,316 25,121 23,926 22,731 21,536 20,341 19,146 17,951 16,756 15,561
108,000 108,500 27,686 26,491 25,296 24,101 22,906 21,711 20,516 19,321 18,126 16,931 15,736
108,500 109,000 27,861 26,666 25,471 24,276 23,081 21,886 20,691 19,496 18,301 17,106 15,911
109,000 109,500 28,036 26,841 25,646 24,451 23,256 22,061 20,866 19,671 18,476 17,281 16,086
109,500 110,000 28,211 27,016 25,821 24,626 23,431 22,236 21,041 19,846 18,651 17,456 16,261
110,000 110,500 28,386 27,191 25,996 24,801 23,606 22,411 21,216 20,021 18,826 17,631 16,436
110,500 111,000 28,570 27,375 26,180 24,985 23,790 22,595 21,400 20,205 19,010 17,815 16,620
111,000 111,500 28,770 27,575 26,380 25,185 23,990 22,795 21,600 20,405 19,210 18,015 16,820
111,500 112,000 28,970 27,775 26,580 25,385 24,190 22,995 21,800 20,605 19,410 18,215 17,020
112,000 112,500 29,170 27,975 26,780 25,585 24,390 23,195 22,000 20,805 19,610 18,415 17,220
112,500 113,000 29,370 28,175 26,980 25,785 24,590 23,395 22,200 21,005 19,810 18,615 17,420
113,000 113,500 29,570 28,375 27,180 25,985 24,790 23,595 22,400 21,205 20,010 18,815 17,620
113,500 114,000 29,770 28,575 27,380 26,185 24,990 23,795 22,600 21,405 20,210 19,015 17,820
114,000 114,500 29,970 28,775 27,580 26,385 25,190 23,995 22,800 21,605 20,410 19,215 18,020
114,500 115,000 30,170 28,975 27,780 26,585 25,390 24,195 23,000 21,805 20,610 19,415 18,220
115,000 115,500 30,370 29,175 27,980 26,785 25,590 24,395 23,200 22,005 20,810 19,615 18,420
115,500 116,000 30,570 29,375 28,180 26,985 25,790 24,595 23,400 22,205 21,010 19,815 18,620
116,000 116,500 30,770 29,575 28,380 27,185 25,990 24,795 23,600 22,405 21,210 20,015 18,820
116,500 117,000 30,970 29,775 28,580 27,385 26,190 24,995 23,800 22,605 21,410 20,215 19,020
117,000 117,500 31,170 29,975 28,780 27,585 26,390 25,195 24,000 22,805 21,610 20,415 19,220
117,500 118,000 31,370 30,175 28,980 27,785 26,590 25,395 24,200 23,005 21,810 20,615 19,420
（六）
所得金額 扶養親族の数
０人 １人 ２人 ３人 ４人 ５人 ６人 ７人 ８人 ９人 10人
以上 未満 税額
円 円 円 円 円 円 円 円 円 円 円 円 円
118,000 118,500 31,570 30,375 29,180 27,985 26,790 25,595 24,400 23,205 22,010 20,815 19,620
118,500 119,000 31,770 30,575 29,380 28,185 26,990 25,795 24,600 23,405 22,210 21,015 19,820
119,000 119,500 31,970 30,775 29,580 28,385 27,190 25,995 24,800 23,605 22,410 21,215 20,020
119,500 120,000 32,170 30,975 29,780 28,585 27,390 26,195 25,000 23,805 22,610 21,415 20,220
120,000 120,500 32,370 31,175 29,980 28,785 27,590 26,395 25,200 24,005 22,810 21,615 20,420
120,500 121,000 32,570 31,375 30,180 28,985 27,790 26,595 25,400 24,205 23,010 21,815 20,620
121,000 121,500 32,770 31,575 30,380 29,185 27,990 26,795 25,600 24,405 23,210 22,015 20,820
121,500 122,000 32,970 31,775 30,580 29,385 28,190 26,995 25,800 24,605 23,410 22,215 21,020
122,000 122,500 33,170 31,975 30,780 29,585 28,390 27,195 26,000 24,805 23,610 22,415 21,220
122,500 123,000 33,370 32,175 30,980 29,785 28,590 27,395 26,200 25,005 23,810 22,615 21,420
123,000 123,500 33,570 32,375 31,180 29,985 28,790 27,595 26,400 25,205 24,010 22,815 21,620
123,500 124,000 33,770 32,575 31,380 30,185 28,990 27,795 26,600 25,405 24,210 23,015 21,820
124,000 124,500 33,970 32,775 31,580 30,385 29,190 27,995 26,800 25,605 24,410 23,215 22,020
124,500 125,000 34,170 32,975 31,780 30,585 29,390 28,195 27,000 25,805 24,610 23,415 22,220
125,000 125,500 34,370 33,175 31,980 30,785 29,590 28,395 27,200 26,005 24,810 23,615 22,420
125,500 126,000 34,570 33,375 32,180 30,985 29,790 28,595 27,400 26,205 25,010 23,815 22,620
126,000 126,500 34,770 33,575 32,380 31,185 29,990 28,795 27,600 26,405 25,210 24,015 22,820
126,500 127,000 34,970 33,775 32,580 31,385 30,190 28,995 27,800 26,605 25,410 24,215 23,020
127,000 127,500 35,170 33,975 32,780 31,585 30,390 29,195 28,000 26,805 25,610 24,415 23,220
127,500 128,000 35,370 34,175 32,980 31,785 30,590 29,395 28,200 27,005 25,810 24,615 23,420
128,000 128,500 35,570 34,375 33,180 31,985 30,790 29,595 28,400 27,205 26,010 24,815 23,620
128,500 129,000 35,770 34,575 33,380 32,185 30,990 29,795 28,600 27,405 26,210 25,015 23,820
129,000 129,500 35,970 34,775 33,580 32,385 31,190 29,995 28,800 27,605 26,410 25,215 24,020
129,500 130,000 36,170 34,975 33,780 32,585 31,390 30,195 29,000 27,805 26,610 25,415 24,220
130,000 130,500 36,370 35,175 33,980 32,785 31,590 30,395 29,200 28,005 26,810 25,615 24,420
130,500 131,000 36,570 35,375 34,180 32,985 31,790 30,595 29,400 28,205 27,010 25,815 24,620
131,000 131,500 36,770 35,575 34,380 33,185 31,980 30,795 29,600 28,405 27,210 26,015 24,820
131,500 132,000 36,970 35,775 34,580 33,385 32,190 30,995 29,800 28,605 27,410 26,215 25,020
132,000 132,500 37,170 35,975 34,780 33,585 32,390 31,195 30,000 28,805 27,610 26,415 25,220
132,500 133,000 37,370 36,175 34,980 33,785 32,590 31,395 30,200 29,005 27,810 26,615 25,420
133,000 133,500 37,570 36,375 35,180 33,985 32,790 31,595 30,400 29,205 28,010 26,815 25,620
133,500 134,000 37,770 36,575 35,380 34,185 32,990 31,795 30,600 29,405 28,210 27,015 25,820
134,000 134,500 37,970 36,775 35,580 34,385 33,190 31,995 30,800 29,605 28,410 27,215 26,020
134,500 135,000 38,170 36,975 35,780 34,585 33,390 32,195 31,000 29,805 28,610 27,415 26,220
135,000 135,500 38,370 37,175 35,980 34,785 33,590 32,395 31,200 30,005 28,810 27,615 26,420
135,500 136,000 38,570 37,375 36,180 34,985 33,790 32,595 31,400 30,205 29,010 27,815 26,620
136,000 136,500 38,770 37,575 36,380 35,185 33,990 32,795 31,600 30,405 29,210 28,015 26,820
136,500 137,000 38,970 37,775 36,580 35,385 34,190 32,995 31,800 30,605 29,410 28,215 27,020
137,000 137,500 39,170 37,975 36,780 35,585 34,390 33,195 32,000 30,805 29,610 28,415 27,220
137,500 138,000 39,370 38,175 36,980 35,785 34,590 33,395 32,200 31,005 29,810 28,615 27,420
138,000 138,500 39,570 38,375 37,180 35,985 34,790 33,595 32,400 31,205 30,010 28,815 27,620
138,500 139,000 39,770 38,575 37,380 36,185 34,990 33,795 32,600 31,405 30,210 29,015 27,820
139,000 139,500 39,970 38,775 37,580 36,385 35,190 33,995 32,800 31,605 30,410 29,215 28,020
139,500 140,000 40,170 38,975 37,780 36,585 35,390 34,195 33,000 31,805 30,610 29,415 28,220
140,000 140,500 40,370 39,175 37,980 36,785 35,590 34,395 33,200 32,005 30,810 29,615 28,420
140,500 141,000 40,570 39,375 38,180 36,985 35,790 34,595 33,400 32,205 31,010 29,815 28,620
141,000 141,500 40,770 39,575 38,380 37,185 35,990 34,795 33,600 32,405 31,210 30,015 28,820
141,500 142,000 40,970 39,775 38,580 37,385 36,190 34,995 33,800 32,605 31,410 30,215 29,020
142,000 142,500 41,170 39,975 38,780 37,585 36,390 35,195 34,000 32,805 31,610 30,415 29,220
142,500 143,000 41,370 40,175 38,980 37,785 36,590 35,395 34,200 33,005 31,810 30,615 29,420
143,000 143,500 41,570 40,375 39,180 37,985 36,790 35,595 34,400 33,205 32,010 30,815 29,620
143,500 144,000 41,770 40,575 39,380 38,185 36,990 35,795 34,600 33,405 32,210 31,015 29,820
144,000 144,500 41,970 40,775 39,580 38,385 37,190 35,995 34,800 33,605 32,410 31,215 30,020
144,500 145,000 42,170 40,975 39,780 38,585 37,390 36,195 35,000 33,805 32,610 31,415 30,220
145,000 145,500 42,370 41,175 39,980 38,785 37,590 36,395 35,200 34,005 32,810 31,615 30,420
145,500 146,000 42,570 41,375 40,180 38,985 37,790 36,595 35,400 34,205 33,010 31,815 30,620
146,000 146,500 42,770 41,575 40,380 39,185 37,990 36,795 35,600 34,405 33,210 32,015 30,820
146,500 147,000 42,970 41,775 40,580 39,385 38,190 36,995 35,800 34,605 33,410 32,215 31,020
147,000 147,500 43,170 41,975 40,780 39,585 38,390 37,195 36,000 34,805 33,610 32,415 31,220
147,500 148,000 43,370 42,175 40,980 39,785 38,590 37,395 36,200 35,005 33,810 32,615 31,420
（七）
所得金額 扶養親族の数
０人 １人 ２人 ３人 ４人 ５人 ６人 ７人 ８人 ９人 10人
以上 未満 税額
円 円 円 円 円 円 円 円 円 円 円 円 円
148,000 148,500 43,570 42,375 41,180 39,985 38,790 37,595 36,400 35,205 34,010 32,815 31,620
148,500 149,000 43,770 42,575 41,380 40,185 38,990 37,795 36,600 35,405 34,210 33,015 31,820
149,000 149,500 43,970 42,775 41,580 40,385 39,190 37,995 36,800 35,605 34,410 33,215 32,020
149,500 150,000 44,170 42,975 41,780 40,585 39,390 38,195 37,000 35,805 34,610 33,415 32,220
150,000 150,500 44,370 43,175 41,980 40,785 39,590 38,395 37,200 36,005 34,810 33,615 32,420
150,500 151,000 44,570 43,375 42,180 40,985 39,790 38,595 37,400 36,205 35,010 33,815 32,620
151,000 151,500 44,770 43,575 42,380 41,185 39,990 38,795 37,600 36,405 35,210 34,015 32,820
151,500 152,000 44,970 43,775 42,580 41,385 40,190 38,995 37,800 36,605 35,410 34,215 33,020
152,000 152,500 45,170 43,975 42,780 41,585 40,390 39,195 38,000 36,805 35,610 34,415 33,220
152,500 153,000 45,370 44,175 42,980 41,785 40,590 39,395 38,200 37,005 35,810 34,615 33,420
153,000 153,500 45,570 44,375 43,180 41,985 40,790 39,595 38,400 37,205 36,010 34,815 33,620
153,500 154,000 45,770 44,575 43,380 42,185 40,990 39,795 38,600 37,405 36,210 35,015 33,820
154,000 154,500 45,970 44,775 43,580 42,385 41,190 39,995 38,800 37,605 36,410 35,215 34,020
154,500 155,000 46,170 44,975 43,780 42,585 41,390 40,195 39,000 37,805 36,610 35,415 34,220
155,000 155,500 46,370 45,175 43,980 42,785 41,590 40,395 39,200 38,005 36,810 35,615 34,420
155,500 156,000 46,570 45,375 44,180 42,985 41,790 40,595 39,400 38,205 37,010 35,815 34,620
156,000 156,500 46,770 45,575 44,380 43,185 41,990 40,795 39,600 38,405 37,210 36,015 34,820
156,500 157,000 46,970 45,775 44,580 43,385 42,190 40,995 39,800 38,605 37,410 36,215 35,020
157,000 157,500 47,170 45,975 44,780 43,585 42,390 41,195 40,000 38,805 37,610 36,415 35,220
157,500 158,000 47,370 46,175 44,980 43,785 42,590 41,395 40,200 39,005 37,810 36,615 35,420
158,000 158,500 47,570 46,375 45,180 43,985 42,790 41,595 40,400 39,205 38,010 36,815 35,620
158,500 159,000 47,770 46,575 45,380 44,185 42,990 41,795 40,600 39,405 38,210 37,015 35,820
159,000 159,500 47,970 46,775 45,580 44,385 43,190 41,995 40,800 39,605 38,410 37,215 36,020
159,500 160,000 48,170 46,975 45,780 44,585 43,390 42,195 41,000 39,805 38,610 37,415 36,220
160,000 160,500 48,370 47,175 45,980 44,785 43,590 42,395 41,200 40,005 38,810 37,615 36,420
160,500 161,000 48,578 47,383 46,188 44,993 43,798 42,603 41,408 40,213 39,018 37,823 36,628
161,000 161,500 48,803 47,608 46,413 45,218 44,023 42,828 41,633 40,438 39,243 38,048 36,853
161,500 162,000 49,028 47,833 46,638 45,443 44,248 43,053 41,858 40,663 39,468 38,273 37,078
162,000 162,500 49,253 48,058 46,863 45,668 44,473 43,278 42,083 40,888 39,693 38,498 37,303
162,500 163,000 49,478 48,283 47,088 45,893 44,698 43,503 42,308 41,113 39,918 38,723 37,528
163,000 163,500 49,703 48,508 47,313 46,118 44,923 43,728 42,533 41,338 40,143 38,948 37,753
163,500 164,000 49,928 48,733 47,538 46,343 45,148 43,953 42,758 41,563 40,368 39,173 37,978
164,000 164,500 50,153 48,958 47,763 46,568 45,373 44,178 42,983 41,788 40,593 39,398 38,203
164,500 165,000 50,378 49,183 47,988 46,793 45,598 44,403 43,208 42,013 40,818 39,623 38,428
165,000 165,500 50,603 49,408 48,213 47,018 45,823 44,628 43,433 42,238 41,043 39,848 38,653
165,500 166,000 50,828 49,633 48,438 47,243 46,048 44,853 43,658 42,463 41,268 40,073 38,878
166,000 166,500 51,053 49,858 48,663 47,468 46,273 45,078 43,883 42,688 41,493 40,298 39,103
166,500 167,000 51,278 50,083 48,888 47,693 46,498 45,303 44,108 42,913 41,718 40,523 39,328
167,000 167,500 51,503 50,308 49,113 47,918 46,723 45,528 44,333 43,138 41,943 40,748 39,553
167,500 168,000 51,728 50,533 49,338 48,143 46,948 45,753 44,558 43,363 42,168 40,973 39,778
168,000 168,500 51,953 50,758 49,563 48,368 47,173 45,978 44,783 43,588 42,393 41,198 40,003
168,500 169,000 52,178 50,983 49,788 48,593 47,398 46,203 45,008 43,813 42,618 41,423 40,228
169,000 169,500 52,403 51,208 50,013 48,818 47,623 46,428 45,233 44,038 42,843 41,648 40,453
169,500 170,000 52,628 51,433 50,238 49,043 47,848 46,653 45,458 44,263 43,068 41,873 40,678
170,000 170,500 52,853 51,658 50,463 49,268 48,073 46,878 45,683 44,478 43,293 42,098 40,903
170,500 171,000 53,078 51,883 50,688 49,493 48,298 47,103 45,908 44,713 43,518 42,323 41,128
171,000 171,500 53,303 52,108 50,913 49,718 48,523 47,328 46,133 44,938 43,743 42,548 41,353
171,500 172,000 53,528 52,333 51,138 49,943 48,748 47,553 46,358 45,163 43,968 42,773 41,578
172,000 172,500 53,753 52,558 51,363 50,168 48,973 47,778 46,583 45,388 44,193 42,998 41,803
172,500 173,000 53,978 52,783 51,588 50,393 49,198 48,003 46,808 45,613 44,418 43,223 42,028
173,000 173,500 54,203 53,008 51,813 50,618 49,423 48,228 47,033 45,838 44,643 43,448 42,253
173,500 174,000 54,428 53,233 52,038 50,843 49,648 48,453 47,258 46,063 44,868 43,673 42,478
174,000 174,500 54,653 53,458 52,263 51,068 49,873 48,678 47,483 46,288 45,093 43,898 42,703
174,500 175,000 54,878 53,683 52,488 51,293 50,098 48,903 47,708 46,513 45,318 44,123 42,928
175,000 175,500 55,103 53,908 52,713 51,518 50,323 49,128 47,933 46,738 45,543 44,348 43,153
175,500 176,000 55,328 54,133 52,938 51,743 50,548 49,353 48,158 46,963 45,768 44,573 43,378
176,000 176,500 55,553 54,358 53,163 51,968 50,773 49,578 48,383 47,188 45,993 44,798 43,603
176,500 177,000 55,778 54,583 53,388 52,193 50,998 49,803 48,608 47,413 46,218 45,023 43,828
177,000 177,500 56,003 54,808 53,613 52,418 51,223 50,028 48,833 47,638 46,443 45,248 44,053
177,500 178,000 56,228 55,033 53,838 52,643 51,448 50,253 49,058 47,863 46,668 45,473 44,278
（八）
所得金額 扶養親族の数
０人 １人 ２人 ３人 ４人 ５人 ６人 ７人 ８人 ９人 10人
以上 未満 税額
円 円 円 円 円 円 円 円 円 円 円 円 円
178,000 178,500 56,453 55,258 54,063 52,868 51,673 50,478 49,283 48,088 46,893 45,698 44,503
178,500 179,000 56,678 55,483 54,288 53,093 51,898 50,703 49,508 48,313 47,118 45,923 44,728
179,000 179,500 56,903 55,708 54,513 53,318 52,123 50,928 49,733 48,538 47,343 46,148 44,953
179,500 180,000 57,128 55,933 54,738 53,543 52,348 51,153 49,958 48,763 47,568 46,373 45,178
180,000 180,500 57,353 56,158 54,963 53,768 52,573 51,378 50,183 48,988 47,793 46,598 45,403
180,500 181,000 57,578 56,383 55,188 53,993 52,798 51,603 50,408 49,213 48,018 46,823 45,628
181,000 181,500 57,803 56,608 55,413 54,218 53,023 51,828 50,633 49,438 48,243 47,048 45,853
181,500 182,000 58,028 56,833 55,638 54,443 53,248 52,053 50,858 49,663 48,468 47,273 46,078
182,000 182,500 58,253 57,058 55,863 54,668 53,473 52,278 51,083 49,888 48,693 47,498 46,303
182,500 183,000 58,478 57,283 56,088 54,893 53,698 52,503 51,308 50,113 48,918 47,723 46,528
183,000 183,500 58,703 57,508 56,313 55,118 53,923 52,728 51,533 50,338 49,143 47,948 46,753
183,500 184,000 58,928 57,733 56,538 55,343 54,148 52,953 51,758 50,563 49,368 48,173 46,978
184,000 184,500 59,153 57,958 56,763 55,568 54,373 53,178 51,983 50,788 49,593 48,398 47,203
184,500 185,000 59,378 58,183 56,988 55,793 54,598 53,403 52,208 51,013 49,818 48,623 47,428
185,000 185,500 59,603 58,408 57,213 56,018 54,823 53,628 52,433 51,238 50,043 48,848 47,653
185,500 186,000 59,828 58,633 57,438 56,243 55,048 53,853 52,658 51,463 50,268 49,073 47,878
186,000 186,500 60,053 58,858 57,663 56,468 55,273 54,078 52,883 51,688 50,493 49,298 48,103
186,500 187,000 60,278 59,083 57,888 56,693 55,498 54,303 53,108 51,913 50,718 49,523 48,328
187,000 187,500 60,503 59,308 58,113 56,918 55,723 54,528 53,333 52,138 50,943 49,748 48,553
187,500 188,000 60,728 59,533 58,338 57,143 55,948 54,753 53,558 52,363 51,168 49,973 48,778
188,000 188,500 60,953 59,758 58,563 57,368 56,173 54,978 53,783 52,588 51,393 50,198 49,003
188,500 189,000 61,178 59,983 58,788 57,593 56,398 55,203 54,008 52,813 51,618 50,423 49,228
189,000 189,500 61,403 60,208 59,013 57,818 56,623 55,428 54,233 53,038 51,843 50,648 49,453
189,500 190,000 61,628 60,433 59,238 58,043 56,848 55,653 54,458 53,263 52,068 50,873 49,678
190,000 190,500 61,853 60,658 59,463 58,268 57,073 55,878 54,683 53,488 52,293 51,098 49,903
190,500 191,000 62,078 60,883 59,688 58,493 57,298 56,103 54,908 53,713 52,518 51,323 50,128
191,000 191,500 62,303 61,108 59,913 58,718 57,523 56,328 55,133 53,938 52,743 51,548 50,353
191,500 192,000 62,528 61,333 60,138 58,943 57,748 56,553 55,358 54,163 52,968 51,773 50,578
192,000 192,500 62,753 61,558 60,363 59,168 57,973 56,778 55,583 54,388 53,193 51,998 50,803
192,500 193,000 62,978 61,783 60,588 59,393 58,198 57,003 55,808 54,613 53,418 52,223 51,028
193,000 193,500 63,203 62,008 60,813 59,618 58,423 57,228 56,003 54,838 53,643 52,448 51,253
193,500 194,000 63,428 62,233 61,038 59,843 58,648 57,453 56,258 55,063 53,868 52,673 51,478
194,000 194,500 63,653 62,458 61,263 60,068 58,873 57,678 56,483 55,288 54,093 52,898 51,703
194,500 195,000 63,878 62,683 61,488 60,293 59,098 57,903 56,708 55,513 54,318 53,123 51,928
195,000 195,500 64,103 62,908 61,713 60,518 59,323 58,128 56,933 55,738 54,543 53,348 52,153
195,500 196,000 64,328 63,133 61,938 60,743 59,548 58,353 57,158 55,963 54,768 53,573 52,378
196,000 196,500 64,553 63,358 62,163 60,968 59,773 58,578 57,383 56,188 54,993 53,798 52,603
196,500 197,000 64,778 63,583 62,388 61,193 59,998 58,803 57,608 56,413 55,218 54,023 52,828
197,000 197,500 65,003 63,808 62,613 61,418 60,223 59,028 57,833 56,638 55,443 54,248 53,053
197,500 198,000 65,228 64,033 62,838 61,643 60,448 59,253 58,058 56,863 55,668 54,473 53,278
198,000 198,500 65,453 64,258 63,063 61,868 60,673 59,478 58,283 57,088 55,893 54,698 53,503
198,500 199,000 65,678 64,483 63,288 62,093 60,898 59,703 58,508 57,313 56,118 54,923 53,728
199,000 199,500 65,903 64,708 63,513 62,318 61,123 59,928 58,733 57,538 56,343 55,148 53,953
199,500 200,000 66,128 64,933 63,738 62,543 61,348 60,153 58,958 57,763 56,568 55,373 54,178
200,000 200,500 66,353 65,158 63,963 62,768 61,573 60,378 59,183 57,988 56,793 55,598 54,403
200,500 201,000 66,578 65,383 64,188 62,993 61,798 60,603 59,408 58,213 57,018 55,823 54,628
201,000 201,500 66,803 65,608 64,413 63,218 62,023 60,828 59,633 58,438 57,243 56,048 54,853
201,500 202,080 67,028 65,833 64,638 63,443 62,248 61,053 59,858 58,663 57,468 56,273 55,078
202,000 202,500 67,253 66,058 64,863 63,668 62,473 61,278 60,083 58,883 57,693 56,498 55,303
202,500 203,000 67,478 66,283 65,088 63,893 62,698 61,503 60,308 59,113 57,918 56,723 55,528
203,000 203,500 67,703 66,508 65,313 64,118 62,923 61,728 60,533 59,338 58,143 56,948 55,753
203,500 204,000 67,928 66,733 65,538 64,343 63,148 61,953 60,758 59,563 58,368 57,173 55,978
204,000 204,500 68,153 66,958 65,763 64,568 63,373 62,178 60,983 59,788 58,593 57,398 56,203
204,500 205,000 68,378 67,183 65,988 64,793 63,598 62,403 61,208 60,013 58,818 57,623 56,428
205,000 205,500 68,603 67,408 66,213 65,018 63,823 62,628 61,433 60,238 59,043 57,848 56,653
205,500 206,000 68,828 67,633 66,438 65,243 64,048 62,853 61,658 60,463 59,268 58,073 56,878
206,000 206,500 69,053 67,858 66,663 65,468 64,273 63,078 61,883 60,688 59,493 58,298 57,103
206,500 207,000 69,278 68,083 66,888 65,693 64,498 63,303 62,108 60,913 59,718 58,523 57,328
207,000 207,500 69,503 68,308 67,113 65,918 64,723 63,528 62,333 61,138 59,943 58,748 57,553
207,500 208,000 69,728 68,533 67,338 66,143 64,948 63,753 62,558 61,363 60,168 58,973 57,778
（九）
所得金額 扶養親族の数
０人 １人 ２人 ３人 ４人 ５人 ６人 ７人 ８人 ９人 10人
以上 未満 税額
円 円 円 円 円 円 円 円 円 円 円 円 円
208,000 208,500 69,953 68,758 67,563 66,368 65,173 63,978 62,783 61,588 60,393 59,198 58,003
208,500 209,000 70,178 68,983 67,788 66,593 65,398 64,203 63,008 61,813 60,618 59,423 58,228
209,000 209,500 70,403 69,208 68,013 66,818 65,623 64,428 63,233 62,038 60,843 59,648 58,453
209,500 210,000 70,628 69,433 68,238 67,043 65,848 64,653 63,458 62,263 61,068 59,873 58,678
210,000 210,500 70,853 69,658 68,463 67,268 66,073 64,878 63,683 62,488 61,293 60,098 58,903
210,500 211,000 71,087 69,892 68,697 67,502 66,307 65,112 63,917 62,722 61,527 60,332 59,137
211,000 211,500 71,337 70,142 68,947 67,752 66,557 65,362 64,167 62,972 61,777 60,582 59,387
211,500 212,000 71,587 70,392 69,197 68,002 66,807 65,612 64,417 63,222 62,027 60,832 59,637
212,000 212,500 71,837 70,642 69,447 68,252 67,057 65,862 64,667 63,472 62,277 61,082 59,887
212,500 213,000 72,087 70,892 69,697 68,502 67,307 66,112 64,917 63,722 62,527 61,332 60,137
213,000 213,500 72,337 71,142 69,947 68,752 67,557 66,362 65,167 63,972 62,777 61,582 60,387
213,500 214,000 72,587 71,392 70,197 69,002 67,807 66,612 65,417 64,222 63,027 61,832 60,637
214,000 214,500 72,837 71,642 70,447 69,252 68,057 66,862 65,667 64,472 63,277 62,082 60,887
214,500 215,000 73,087 71,892 70,697 69,502 68,307 67,112 65,917 64,722 63,527 62,332 61,137
215,000 215,500 73,337 72,142 70,947 69,752 68,557 67,362 66,167 64,972 63,777 62,582 61,387
215,500 216,000 73,587 72,392 71,197 70,002 68,807 67,612 66,417 65,222 64,027 62,832 61,637
216,000 216,500 73,837 72,642 71,447 70,252 69,057 67,862 66,667 65,472 64,277 63,082 61,887
216,500 217,000 74,087 72,892 71,697 70,502 69,307 68,112 66,917 65,722 64,527 63,332 62,137
217,000 217,500 74,337 73,142 71,947 70,752 69,557 68,362 67,167 65,972 64,777 63,582 62,387
217,500 218,000 74,587 73,392 72,197 71,002 69,807 68,612 67,417 66,222 65,027 63,832 62,637
218,000 218,500 74,837 73,642 72,447 71,252 70,057 68,862 67,667 66,472 65,277 64,082 62,887
218,500 219,000 75,087 73,892 72,697 71,502 70,307 69,112 67,917 66,722 65,527 64,332 63,137
219,000 219,500 75,337 74,142 72,947 71,752 70,557 69,362 68,167 66,972 65,777 64,582 63,387
219,500 220,000 75,587 74,392 73,147 72,002 70,807 69,612 68,417 67,222 66,027 64,832 63,637
220,000円 75,837 74,642 73,447 72,252 71,057 69,862 68,667 67,472 66,277 65,082 63,887
扶養親族の数が10人を超える場合には、扶養親族の数が10人の場合の税額から、その10人を超える１人ごとに1,195円を控除した金額
まず所得金額に應じて所得金額欄に該当する行を求め、その行と扶養親族の数に應じて求めた該当欄との交るところに記載されている金額が、その求める税額である。
別表第二　第三十八條第一項第一号及び第四号の規定による所得税源泉徴收額表
イ　給與所得　月額表（一）
その月の給與の金額 甲　第三十八條第一項第一号の規定による税額 乙　第三十八條第一項第四号の規定による税額
扶養親族の数
０人 １人 ２人 ３人 ４人 ５人 ６人 ７人 ８人 ９人 10人
以上 未満 税額
円 円 円 円 円 円 円 円 円 円 円 円 円 給與の金額の15%に相当する金額円
1,700円未満 0 0 0 0 0 0 0 0 0 0 0
1,700 1,750 5 0 0 0 0 0 0 0 0 0 0 255
1,750 1,800 12 0 0 0 0 0 0 0 0 0 0 262
1,800 1,850 20 0 0 0 0 0 0 0 0 0 0 270
1,850 1,900 27 0 0 0 0 0 0 0 0 0 0 277
1,900 1,950 35 0 0 0 0 0 0 0 0 0 0 285
1,950 2,000 42 0 0 0 0 0 0 0 0 0 0 292
2,000 2,050 50 0 0 0 0 0 0 0 0 0 0 300
2,050 2,100 57 0 0 0 0 0 0 0 0 0 0 307
2,100 2,150 65 0 0 0 0 0 0 0 0 0 0 315
2,150 2,200 72 0 0 0 0 0 0 0 0 0 0 322
2,200 2,250 80 0 0 0 0 0 0 0 0 0 0 330
2,250 2,300 87 0 0 0 0 0 0 0 0 0 0 339
2,300 2,350 95 0 0 0 0 0 0 0 0 0 0 348
2,350 2,400 102 0 0 0 0 0 0 0 0 0 0 357
2,400 2,450 110 0 0 0 0 0 0 0 0 0 0 367
2,450 2,500 117 0 0 0 0 0 0 0 0 0 0 376
2,500 2,550 125 0 0 0 0 0 0 0 0 0 0 386
2,550 2,600 132 0 0 0 0 0 0 0 0 0 0 395
2,600 2,650 140 0 0 0 0 0 0 0 0 0 0 404
2,650 2,700 147 0 0 0 0 0 0 0 0 0 0 414
2,700 2,750 155 5 0 0 0 0 0 0 0 0 0 423
2,750 2,800 162 12 0 0 0 0 0 0 0 0 0 432
2,800 2,850 170 20 0 0 0 0 0 0 0 0 0 442
2,850 2,900 177 27 0 0 0 0 0 0 0 0 0 451
2,900 2,950 185 35 0 0 0 0 0 0 0 0 0 461
2,950 3,000 192 42 0 0 0 0 0 0 0 0 0 470
3,000 3,050 200 50 0 0 0 0 0 0 0 0 0 479
3,050 3,100 207 57 0 0 0 0 0 0 0 0 0 489
3,100 3,150 215 65 0 0 0 0 0 0 0 0 0 498
3,150 3,200 222 72 0 0 0 0 0 0 0 0 0 507
3,200 3,250 230 80 0 0 0 0 0 0 0 0 0 517
3,250 3,300 237 87 0 0 0 0 0 0 0 0 0 526
3,300 3,350 245 95 0 0 0 0 0 0 0 0 0 536
3,350 3,400 252 102 0 0 0 0 0 0 0 0 0 545
3,400 3,450 260 110 0 0 0 0 0 0 0 0 0 554
3,450 3,500 267 117 0 0 0 0 0 0 0 0 0 564
3,500 3,550 275 125 0 0 0 0 0 0 0 0 0 573
3,550 3,600 282 132 0 0 0 0 0 0 0 0 0 582
3,600 3,650 290 140 0 0 0 0 0 0 0 0 0 592
3,650 3,700 297 147 0 0 0 0 0 0 0 0 0 601
3,700 3,750 305 155 5 0 0 0 0 0 0 0 0 611
3,750 3,800 312 162 12 0 0 0 0 0 0 0 0 620
3,800 3,850 320 170 20 0 0 0 0 0 0 0 0 629
3,850 3,900 327 177 27 0 0 0 0 0 0 0 0 639
3,900 3,950 336 186 36 0 0 0 0 0 0 0 0 648
3,950 4,000 345 195 45 0 0 0 0 0 0 0 0 657
4,000 4,050 354 204 54 0 0 0 0 0 0 0 0 667
4,050 4,100 364 214 64 0 0 0 0 0 0 0 0 676
4,100 4,150 373 223 73 0 0 0 0 0 0 0 0 686
4,150 4,200 382 232 82 0 0 0 0 0 0 0 0 695
4,200 4,250 392 242 92 0 0 0 0 0 0 0 0 704
4,250 4,300 401 251 101 0 0 0 0 0 0 0 0 714
4,300 4,350 411 261 111 0 0 0 0 0 0 0 0 723
4,350 4,400 420 270 120 0 0 0 0 0 0 0 0 732
4,400 4,450 429 279 129 0 0 0 0 0 0 0 0 742
4,450 4,500 439 289 139 0 0 0 0 0 0 0 0 751
4,500 4,550 448 298 148 0 0 0 0 0 0 0 0 762
4,550 4,600 457 307 157 7 0 0 0 0 0 0 0 773
4,600 4,650 467 317 167 17 0 0 0 0 0 0 0 784
イ　月額表（二）
その月の給與の金額 甲　第三十八條第一項第一号の規定による税額 乙　第三十八條第一項第四号の規定による税額
扶養親族の数
０人 １人 ２人 ３人 ４人 ５人 ６人 ７人 ８人 ９人 10人
以上 未満 税額
円 円 円 円 円 円 円 円 円 円 円 円 円 円
4,650 4,700 476 326 176 26 0 0 0 0 0 0 0 796
4,700 4,750 486 336 186 36 0 0 0 0 0 0 0 807
4,750 4,800 495 345 195 45 0 0 0 0 0 0 0 818
4,800 4,850 504 354 204 54 0 0 0 0 0 0 0 829
4,850 4,900 514 364 214 64 0 0 0 0 0 0 0 841
4,900 4,950 523 373 223 73 0 0 0 0 0 0 0 852
4,950 5,000 532 382 232 82 0 0 0 0 0 0 0 863
5,000 5,050 542 392 242 92 0 0 0 0 0 0 0 874
5,050 5,100 551 401 251 101 0 0 0 0 0 0 0 886
5,100 5,150 561 411 261 111 0 0 0 0 0 0 0 897
5,150 5,200 570 420 270 120 0 0 0 0 0 0 0 908
5,200 5,250 579 429 279 129 0 0 0 0 0 0 0 919
5,250 5,300 589 439 289 139 0 0 0 0 0 0 0 931
5,300 5,350 598 448 298 148 0 0 0 0 0 0 0 942
5,350 5,400 607 457 307 157 7 0 0 0 0 0 0 953
5,400 5,450 616 466 316 166 16 0 0 0 0 0 0 964
5,450 5,500 626 476 326 176 26 0 0 0 0 0 0 976
5,500 5,550 636 486 336 186 36 0 0 0 0 0 0 987
5,550 5,600 645 495 345 195 45 0 0 0 0 0 998
5,600 5,650 654 504 354 204 54 0 0 0 0 0 0 1,009
5,650 5,700 664 514 364 214 64 0 0 0 0 0 0 1,021
5,700 5,750 673 523 373 223 73 0 0 0 0 0 0 1,032
5,750 5,800 682 532 382 232 82 0 0 0 0 0 0 1,043
5,800 5,850 692 542 392 242 92 0 0 0 0 0 1,054
5,850 5,900 701 551 401 251 101 0 0 0 0 0 0 1,066
5,900 5,950 711 561 411 261 111 0 0 0 0 0 0 1,077
5,950 6,000 720 570 420 270 120 0 0 0 0 0 0 1,088
6,000 6,050 729 579 429 279 129 0 0 0 0 0 0 1,099
6,050 6,100 739 589 439 289 139 0 0 0 0 0 1,111
6,100 6,150 748 598 448 298 148 0 0 0 0 0 0 1,122
6,150 6,200 758 608 458 308 158 8 0 0 0 0 0 1,133
6,200 6,250 769 619 469 319 169 19 0 0 0 0 0 1,144
6,250 6,300 781 631 481 331 181 31 0 0 0 0 0 1,156
6,300 6,350 792 642 492 342 192 42 0 0 0 0 1,167
6,350 6,400 803 653 503 353 203 53 0 0 0 0 0 1,178
6,400 6,450 814 664 514 364 214 64 0 0 0 0 0 1,189
6,450 6,500 826 676 526 376 226 76 0 0 0 0 0 1,201
6,500 6,550 837 687 537 387 237 87 0 0 0 0 0 1,212
6,550 6,600 848 698 548 398 248 98 0 0 0 0 1,223
6,600 6,650 859 709 559 409 259 109 0 0 0 0 0 1,234
6,650 6,700 871 721 571 421 271 121 0 0 0 0 0 1,246
6,700 6,750 882 732 582 432 282 132 0 0 0 0 0 1,257
6,750 6,800 893 743 593 443 293 143 0 0 0 0 0 1,268
6,800 6,850 904 754 604 454 304 154 4 0 0 0 1,279
6,850 6,900 916 766 616 466 316 166 16 0 0 0 0 1,291
6,900 6,950 927 777 627 477 327 177 27 0 0 0 0 1,302
6,950 7,000 938 788 638 488 338 188 38 0 0 0 0 1,313
7,000 7,050 949 799 649 499 349 199 49 0 0 0 0 1,324
7,050 7,100 961 811 661 511 361 211 61 0 0 0 1,336
7,100 7,150 972 822 672 522 372 222 72 0 0 0 0 1,347
7,150 7,200 983 833 683 533 383 233 83 0 0 0 0 1,358
7,200 7,250 994 844 694 544 394 244 94 0 0 0 0 1,369
7,250 7,300 1,006 856 706 556 406 256 106 0 0 0 0 1,381
7,300 7,350 1,017 867 717 567 417 267 117 0 0 0 1,392
7,350 7,400 1,028 878 728 578 428 278 128 0 0 0 0 1,403
7,400 7,450 1,039 889 739 589 439 289 139 0 0 0 0 1,414
7,450 7,500 1,051 901 751 601 451 301 151 1 0 0 0 1,426
7,500 7,550 1,062 912 762 612 462 312 162 12 0 0 0 1,437
7,550 7,600 1,073 923 773 623 473 323 173 23 0 0 0 1,448
7,600 7,650 1,084 934 784 634 484 334 184 34 0 0 0 1,459
イ　月額表（三）
その月の給與の金額 甲　第三十八條第一項第一号の規定による税額 乙　第三十八條第一項第四号の規定による税額
扶養親族の数
０人 １人 ２人 ３人 ４人 ５人 ６人 ７人 ８人 ９人 10人
以上 未満 税額
円 円 円 円 円 円 円 円 円 円 円 円 円 円
7,650 7,700 1,096 946 796 646 496 346 196 46 0 0 0 1,471
7,700 7,750 1,107 957 807 657 507 357 207 57 0 0 0 1,482
7,750 7,800 1,118 968 818 668 518 368 218 68 0 0 0 1,493
7,800 7,850 1,129 979 829 679 529 379 229 79 0 0 0 1,505
7,850 7,900 1,141 991 841 691 541 391 241 91 0 0 0 1,518
7,900 7,950 1,152 1,002 852 702 552 402 252 102 0 0 0 1,531
7,950 8,000 1,163 1,013 863 713 563 412 263 113 0 0 0 1,544
8,000 8,050 1,174 1,024 874 724 574 424 274 124 0 0 0 1,558
8,050 8,100 1,186 1,036 886 736 586 436 286 136 0 0 0 1,571
8,100 8,150 1,197 1,047 897 747 597 447 297 147 0 0 0 1,584
8,150 8,200 1,208 1,058 908 758 608 458 308 158 8 0 0 1,597
8,200 8,250 1,219 1,069 919 769 619 469 319 169 19 0 0 1,610
8,250 8,300 1,231 1,081 931 781 631 481 331 181 31 0 0 1,623
8,300 8,350 1,242 1,092 942 792 642 492 342 192 42 0 0 1,636
8,350 8,400 1,253 1,103 953 803 653 503 353 203 53 0 0 1,649
8,400 8,450 1,264 1,114 964 814 664 514 364 214 64 0 0 1,663
8,450 8,500 1,276 1,126 976 826 676 526 376 226 76 0 0 1,676
8,500 8,550 1,287 1,137 987 837 687 537 387 237 87 0 0 1,689
8,550 8,600 1,298 1,148 998 848 698 548 398 248 98 0 0 1,702
8,600 8,650 1,309 1,159 1,009 859 709 559 409 259 109 0 0 1,715
8,650 8,700 1,321 1,171 1,021 871 721 571 421 271 121 0 0 1,728
8,700 8,750 1,332 1,182 1,032 882 732 582 432 282 132 0 0 1,741
8,750 8,800 1,343 1,193 1,043 893 743 593 443 293 143 0 0 1,754
8,800 8,850 1,354 1,204 1,054 904 754 604 454 304 154 4 0 1,768
8,850 8,900 1,366 1,216 1,066 916 766 616 466 316 166 16 0 1,781
8,900 8,950 1,377 1,227 1,077 927 777 627 477 327 177 27 0 1,794
8,950 9,000 1,388 1,238 1,088 938 788 638 488 338 188 38 0 1,807
9,000 9,050 1,399 1,249 1,099 949 799 649 499 349 199 49 0 1,820
9,050 9,100 1,411 1,261 1,111 961 811 661 511 361 211 61 0 1,833
9,100 9,150 1,422 1,272 1,122 972 822 672 522 372 222 72 0 1,846
9,150 9,200 1,433 1,283 1,133 983 833 683 533 383 233 83 0 1,859
9,200 9,250 1,444 1,294 1,144 994 844 694 544 394 244 94 0 1,873
9,250 9,300 1,456 1,306 1,156 1,006 856 706 556 406 256 106 0 1,886
9,300 9,350 1,467 1,317 1,167 1,017 867 717 567 417 267 117 0 1,899
9,350 9,400 1,478 1,328 1,178 1,028 878 728 578 428 278 128 0 1,912
9,400 9,450 1,489 1,339 1,189 1,039 889 739 589 439 289 139 0 1,925
9,450 9,500 1,501 1,351 1,201 1,051 901 751 601 451 301 151 1 1,938
9,500 9,550 1,514 1,364 1,214 1,064 914 764 614 464 314 164 14 1,951
9,550 9,600 1,527 1,377 1,227 1,077 927 777 627 477 327 177 27 1,964
9,600 9,650 1,540 1,390 1,240 1,090 940 790 640 490 340 190 40 1,978
9,650 9,700 1,553 1,403 1,253 1,103 953 803 653 503 353 203 53 1,991
9,700 9,750 1,566 1,416 1,266 1,116 966 816 666 516 366 216 66 2,004
9,750 9,800 1,579 1,429 1,279 1,129 979 829 679 529 379 229 79 2,017
9,800 9,850 1,593 1,443 1,293 1,143 993 843 693 543 393 243 93 2,030
9,850 9,900 1,606 1,456 1,306 1,156 1,006 856 706 556 406 256 106 2,043
9,900 9,950 1,619 1,469 1,319 1,169 1,019 869 719 569 419 269 119 2,056
9,950 10,000 1,632 1,482 1,332 1,182 1,032 882 732 582 432 282 132 2,069
10,000 10,100 1,645 1,495 1,345 1,195 1,045 895 745 595 445 295 145 2,083
10,100 10,200 1,671 1,521 1,371 1,221 1,071 921 771 621 471 321 171 2,109
10,200 10,300 1,698 1,548 1,398 1,248 1,098 948 798 648 498 348 198 2,135
10,300 10,400 1,724 1,574 1,424 1,274 1,124 974 824 674 524 374 224 2,161
10,400 10,500 1,750 1,600 1,450 1,300 1,150 1,000 850 700 550 400 250 2,188
10,500 10,600 1,776 1,626 1,476 1,326 1,176 1,026 876 726 576 426 276 2,214
10,600 10,700 1,803 1,653 1,503 1,353 1,203 1,053 903 753 603 453 303 2,240
10,700 10,800 1,829 1,679 1,529 1,379 1,229 1,079 929 779 629 479 329 2,266
10,800 10,900 1,855 1,705 1,555 1,405 1,255 1,105 955 805 655 505 355 2,293
10,900 11,000 1,881 1,731 1,581 1,431 1,281 1,131 981 831 681 531 381 2,319
11,000 11,100 1,908 1,758 1,608 1,458 1,308 1,158 1,008 858 708 558 408 2,345
11,100 11,200 1,934 1,784 1,634 1,484 1,334 1,184 1,034 884 734 584 434 2,371
11,200 11,300 1,960 1,810 1,660 1,510 1,360 1,210 1,060 910 760 610 460 2,401
イ　月額表（四）
その月の給與の金額 甲　第三十八條第一項第一号の規定による税額 乙　第三十八條第一項第四号の規定による税額
扶養親族の数
０人 １人 ２人 ３人 ４人 ５人 ６人 ７人 ８人 ９人 10人
以上 未満 税額
円 円 円 円 円 円 円 円 円 円 円 円 円 円
11,300 11,400 1,986 1,836 1,686 1,536 1,386 1,236 1,086 936 786 636 486 2,431
11,400 11,500 2,013 1,863 1,713 1,563 1,413 1,263 1,113 963 813 663 513 2,461
11,500 11,600 2,039 1,889 1,739 1,589 1,439 1,289 1,139 989 839 689 539 2,491
11,600 11,700 2,065 1,915 1,765 1,615 1,465 1,315 1,165 1,015 865 715 565 2,521
11,700 11,800 2,091 1,941 1,791 1,641 1,491 1,341 1,191 1,041 891 741 591 2,551
11,800 11,900 2,118 1,968 1,818 1,668 1,518 1,368 1,218 1,068 918 768 618 2,581
11,900 12,000 2,144 1,994 1,844 1,694 1,544 1,394 1,244 1,094 944 794 644 2,611
12,000 12,100 2,170 2,020 1,870 1,720 1,570 1,420 1,270 1,120 970 820 670 2,641
12,100 12,200 2,196 2,046 1,896 1,746 1,596 1,446 1,296 1,146 996 846 696 2,671
12,200 12,300 2,223 2,073 1,923 1,773 1,623 1,473 1,323 1,173 1,023 873 723 2,701
12,300 12,400 2,249 2,099 1,949 1,799 1,649 1,499 1,349 1,199 1,049 899 749 2,731
12,400 12,500 2,275 2,125 1,975 1,825 1,675 1,525 1,375 1,225 1,075 925 775 2,761
12,500 12,600 2,301 2,151 2,001 1,851 1,701 1,551 1,401 1,251 1,101 951 801 2,791
12,600 12,700 2,336 2,186 2,036 1,886 1,736 1,586 1,436 1,286 1,136 986 836 2,831
12,700 12,800 2,371 2,221 2,071 1,921 1,771 1,621 1,471 1,321 1,171 1,021 871 2,871
12,800 12,900 2,411 2,261 2,111 1,961 1,811 1,661 1,511 1,361 1,211 1,061 911 2,911
12,900 13,000 2,451 2,301 2,151 2,001 1,851 1,701 1,551 1,401 1,251 1,101 951 2,951
13,000 13,100 2,491 2,341 2,191 2,041 1,891 1,741 1,591 1,441 1,291 1,141 991 2,991
13,100 13,200 2,531 2,381 2,231 2,081 1,931 1,781 1,631 1,481 1,331 1,181 1,031 3,031
13,200 13,300 2,571 2,421 2,271 2,121 1,971 1,821 1,671 1,521 1,371 1,221 1,071 3,071
13,300 13,400 2,611 2,461 2,311 2,161 2,011 1,861 1,711 1,561 1,411 1,261 1,111 3,111
13,400 13,500 2,651 2,501 2,351 2,201 2,051 1,901 1,751 1,601 1,451 1,301 1,151 3,151
13,500 13,600 2,691 2,541 2,391 2,241 2,091 1,941 1,791 1,641 1,491 1,341 1,191 3,191
13,600 13,700 2,731 2,581 2,431 2,281 2,131 1,981 1,831 1,681 1,531 1,381 1,231 3,231
13,700 13,800 2,771 2,621 2,471 2,321 2,171 2,021 1,871 1,721 1,571 1,421 1,271 3,271
13,800 13,900 2,811 2,661 2,511 2,361 2,211 2,061 1,911 1,761 1,611 1,461 1,311 3,311
13,900 14,000 2,851 2,701 2,551 2,401 2,251 2,101 1,951 1,801 1,651 1,501 1,351 3,351
14,000 14,100 2,891 2,741 2,591 2,441 2,291 2,141 1,991 1,841 1,691 1,541 1,391 3,391
14,100 14,200 2,931 2,781 2,631 2,481 2,331 2,181 2,031 1,881 1,731 1,581 1,431 3,431
14,200 14,300 2,971 2,821 2,671 2,521 2,371 2,221 2,071 1,921 1,771 1,621 1,471 3,471
14,300 14,400 3,011 2,861 2,711 2,561 2,411 2,261 2,111 1,961 1,811 1,661 1,511 3,511
14,400 14,500 3,051 2,901 2,751 2,601 2,451 2,301 2,151 2,001 1,851 1,701 1,551 3,551
14,500 14,600 3,091 2,941 2,791 2,641 2,491 2,341 2,191 2,041 1,891 1,741 1,591 3,591
14,600 14,700 3,131 2,981 2,831 2,681 2,531 2,381 2,231 2,081 1,931 1,781 1,631 3,631
14,700 14,800 3,171 3,021 2,871 2,721 2,571 2,421 2,271 2,121 1,971 1,821 1,671 3,671
14,800 14,900 3,211 3,061 2,911 2,761 2,611 2,461 2,311 2,161 2,011 1,861 1,711 3,711
14,900 15,000 3,251 3,101 2,951 2,801 2,651 2,501 2,351 2,201 2,051 1,901 1,751 3,751
15,000 15,100 3,291 3,141 2,991 2,841 2,691 2,541 2,391 2,241 2,091 1,941 1,791 3,791
15,100 15,200 3,331 3,181 3,031 2,881 2,731 2,581 2,431 2,281 2,131 1,981 1,831 3,831
15,200 15,300 3,371 3,221 3,071 2,921 2,771 2,621 2,471 2,321 2,171 2,021 1,871 3,871
15,300 15,400 3,411 3,261 3,111 2,961 2,811 2,661 2,511 2,361 2,211 2,061 1,911 3,911
15,400 15,500 3,451 3,301 3,151 3,001 2,851 2,701 2,551 2,401 2,251 2,101 1,951 3,951
15,500 15,600 3,491 3,341 3,191 3,041 2,891 2,741 2,591 2,441 2,291 2,141 1,991 3,991
15,600 15,700 3,531 3,381 3,231 3,081 2,931 2,781 2,631 2,481 2,331 2,181 2,031 4,031
15,700 15,800 3,571 3,421 3,271 3,121 2,971 2,821 2,671 2,521 2,371 2,221 2,071 4,075
15,800 15,900 3,611 3,461 3,311 3,161 3,011 2,861 2,711 2,561 2,411 2,261 2,111 4,120
15,900 16,000 3,651 3,501 3,351 3,201 3,051 2,901 2,751 2,601 2,451 2,301 2,151 4,165
16,000 16,100 3,691 3,541 3,391 3,241 3,091 2,941 2,791 2,641 2,491 2,341 2,191 4,210
16,100 16,200 3,731 3,581 3,431 3,281 3,131 2,981 2,831 2,681 2,531 2,381 2,231 4,255
16,200 16,300 3,771 3,621 3,471 3,321 3,171 3,021 2,871 2,721 2,571 2,421 2,271 4,300
16,300 16,400 3,811 3,661 3,511 3,361 3,211 3,061 2,911 2,761 2,611 2,461 2,311 4,345
16,400 16,500 3,851 3,701 3,551 3,401 3,251 3,101 2,951 2,801 2,651 2,501 2,351 4,390
16,500 16,600 3,891 3,741 3,591 3,441 3,291 3,141 2,991 2,841 2,691 2,541 2,391 4,435
16,600 16,700 3,931 3,781 3,631 3,481 3,331 3,181 3,031 2,881 2,731 2,581 2,431 4,480
16,700 16,800 3,971 3,821 3,671 3,521 3,371 3,221 3,071 2,921 2,771 2,621 2,471 4,525
16,800 16,900 4,011 3,861 3,711 3,561 3,411 3,261 3,111 2,961 2,811 2,661 2,511 4,570
16,900 17,000 4,053 3,903 3,753 3,603 3,453 3,303 3,153 3,003 2,853 2,703 2,553 4,615
17,000 17,100 4,098 3,948 3,798 3,648 3,498 3,348 3,198 3,048 2,898 2,748 2,598 4,660
17,100 17,200 4,143 3,993 3,843 3,693 3,543 3,393 3,243 3,093 2,943 2,793 2,643 4,705
イ　月額表（五）
その月の給與の金額 甲　第三十八條第一項第一号の規定による税額 乙　第三十八條第一項第四号の規定による税額
扶養親族の数
０人 １人 ２人 ３人 ４人 ５人 ６人 ７人 ８人 ９人 10人
以上 未満 税額
円 円 円 円 円 円 円 円 円 円 円 円 円 円
17,200 17,300 4,188 4,038 3,888 3,738 3,588 3,438 3,288 3,138 2,988 2,838 2,688 4,750
17,300 17,400 4,233 4,083 3,933 3,783 3,633 3,483 3,333 3,183 3,033 2,883 2,733 4,795
17,400 17,500 4,278 4,128 3,978 3,828 3,678 3,528 3,378 3,228 3,078 2,928 2,778 4,840
17,500 17,600 4,323 4,173 4,023 3,873 3,723 3,573 3,423 3,273 3,123 2,973 2,823 4,885
17,600 17,700 4,368 4,218 4,068 3,918 3,768 3,618 3,468 3,318 3,168 3,018 2,868 4,930
17,700 17,800 4,413 4,263 4,113 3,963 3,813 3,663 3,513 3,363 3,213 3,063 2,913 4,975
17,800 17,900 4,458 4,308 4,158 4,008 3,858 3,708 3,558 3,408 3,258 3,108 2,958 5,020
17,900 18,000 4,503 4,353 4,203 4,053 3,903 3,753 3,603 3,453 3,303 3,153 3,003 5,065
18,000 18,100 4,548 4,398 4,248 4,098 3,948 3,798 3,648 3,498 3,348 3,198 3,048 5,110
18,100 18,200 4,593 4,443 4,293 4,143 3,993 3,843 3,693 3,543 3,393 3,243 3,093 5,155
18,200 18,300 4,638 4,488 4,338 4,188 4,038 3,888 3,738 3,588 3,438 3,288 3,138 5,200
18,300 18,400 4,683 4,533 4,383 4,233 4,083 3,933 3,783 3,633 3,483 3,333 3,183 5,245
18,400 18,500 4,728 4,578 4,428 4,278 4,128 3,978 3,828 3,678 3,528 3,378 3,228 5,290
18,500 18,600 4,773 4,623 4,473 4,328 4,173 4,023 3,873 3,723 3,573 3,423 3,273 5,335
18,600 18,700 4,818 4,668 4,518 4,368 4,218 4,068 3,918 3,768 3,618 3,468 3,318 5,380
18,700 18,800 4,863 4,713 4,563 4,413 4,263 4,113 3,963 3,813 3,663 3,513 3,363 5,425
18,800 18,900 4,908 4,758 4,608 4,458 4,308 4,158 4,008 3,858 3,708 3,558 3,408 5,470
18,900 19,000 3,953 4,803 4,653 4,503 4,353 4,203 4,053 3,903 3,753 3,603 3,453 5,515
19,000 19,100 4,998 4,848 4,698 4,548 4,398 4,248 4,098 3,948 3,798 3,648 3,498 5,560
19,100 19,200 5,043 4,893 4,743 4,593 4,443 4,293 4,143 3,993 3,843 3,693 3,543 5,605
19,200 19,300 5,088 4,938 4,788 4,638 4,488 4,338 4,188 4,038 3,888 3,738 3,588 5,650
19,300 19,400 5,133 4,983 4,833 4,683 4,533 4,383 4,233 4,083 3,933 3,783 3,633 5,695
19,400 19,500 5,178 5,028 4,878 4,728 4,578 4,428 4,278 4,128 3,978 3,828 3,678 5,740
19,500 19,600 5,223 5,073 4,923 4,773 4,623 4,473 4,323 4,173 4,023 3,873 3,723 5,785
19,600 19,700 5,268 5,118 4,968 4,818 4,668 4,518 4,368 4,218 4,068 3,918 3,768 5,830
19,700 19,800 5,313 5,163 5,013 4,863 4,713 4,563 4,413 4,263 4,113 3,963 3,813 5,875
19,800 19,900 5,358 5,208 5,058 4,908 4,758 4,608 4,458 4,308 4,158 4,008 3,858 5,921
19,900 20,000 5,403 5,253 5,103 4,958 4,803 4,653 4,503 4,353 4,203 4,053 3,903 5,971
20,000 20,100 5,448 5,298 5,148 4,998 4,848 4,698 4,548 4,398 4,248 4,098 3,948 6,021
20,100 20,200 5,493 5,343 5,193 5,043 4,893 4,743 4,593 4,443 4,293 4,143 3,993 6,071
20,200 20,300 5,538 5,388 5,238 5,088 4,938 4,788 4,638 4,488 4,338 4,188 4,038 6,121
20,300 20,400 5,583 5,433 5,283 5,133 4,983 4,833 4,683 4,533 4,383 4,233 4,083 6,171
20,400 20,500 5,628 5,478 5,328 5,178 5,028 4,878 4,728 4,578 4,428 4,278 4,128 6,221
20,500 20,600 5,673 5,523 5,373 5,223 5,073 4,923 4,773 4,623 4,473 4,323 4,173 6,271
20,600 20,700 5,718 5,568 5,418 5,268 5,118 4,968 4,818 4,668 4,518 4,368 4,218 6,321
20,700 20,800 5,763 5,613 5,463 5,313 5,163 5,013 4,863 4,713 4,563 4,413 4,263 6,371
20,800 20,900 5,808 5,658 5,508 5,358 5,208 5,058 4,908 4,758 4,608 4,458 4,308 6,421
20,900 21,000 5,853 5,703 5,553 5,403 5,253 5,103 4,953 4,803 4,653 4,503 4,353 6,471
21,000 21,100 5,898 5,748 5,598 5,448 5,298 5,148 4,998 4,848 4,698 4,548 4,398 6,521
21,100 21,200 5,946 5,796 5,646 5,496 5,346 5,196 5,046 4,896 4,746 4,596 4,446 6,571
21,200 21,300 5,996 5,846 5,696 5,546 5,396 5,246 5,096 4,946 4,796 4,646 4,496 6,621
21,300 21,400 6,046 5,896 5,746 5,596 5,446 5,296 5,146 4,996 4,846 4,696 4,546 6,671
21,400 21,500 6,096 5,946 5,796 5,646 5,496 5,346 5,196 5,046 4,896 4,746 4,596 6,721
21,500 21,600 6,146 5,996 5,846 5,696 5,546 5,396 5,246 5,096 4,946 4,796 4,646 6,771
21,600 21,700 6,196 6,046 5,896 5,746 5,596 5,446 5,296 5,146 4,996 4,846 4,696 6,821
21,700 21,800 6,246 6,096 5,946 5,796 5,646 5,496 5,346 5,196 5,046 4,896 4,746 6,871
21,800 21,900 6,296 6,146 5,996 5,846 5,696 5,546 5,396 5,246 5,096 4,946 4,796 6,921
21,900 22,000 6,346 6,196 6,046 5,896 5,746 5,596 5,446 5,296 5,146 4,996 4,846 6,971
22,000 22,100 6,396 6,246 6,096 5,946 5,796 5,646 5,496 5,346 5,196 5,046 4,896 7,021
22,100円 6,446 6,296 6,146 5,996 5,846 5,696 5,546 5,396 5,246 5,096 4,946 7,071
22,100円を超える金額 22,100円の場合の税額に、給與の金額のうち22,100円を超える金額の50％に相当する金額を加算した金額
扶養親族の数が10人を超える場合には、扶養親族の数が10人の場合の税額からその10人を超える一人ごとに150円を控除した金額
まず給與の金額に應じて給與の金額欄に該当する行を求め、その行と扶養親族の数に應じて求めた該当欄との交るところに記載されている金額が、その求める税額である。
別表第二　第三十八條第一項第一号及び第四号の規定による所得税源泉徴收額表
ロ　給與所得　週額表（一）
その週の給與の金額 甲　第三十八條第一項第一号の規定による税額 乙　第三十八條第一項第四号の規定による税額
扶養親族の数
０人 １人 ２人 ３人 ４人 ５人 ６人 ７人 ８人 ９人 10人
以上 未満 税額
円 円 円 円 円 円 円 円 円 円 円 円 円 給與の金額の15%に相当する金額円
400円未満 0 0 0 0 0 0 0 0 0 0 0
400 410 1 0 0 0 0 0 0 0 0 0 0 60
410 420 3 0 0 0 0 0 0 0 0 0 0 61
420 430 4 0 0 0 0 0 0 0 0 0 0 63
430 440 6 0 0 0 0 0 0 0 0 0 0 64
440 450 7 0 0 0 0 0 0 0 0 0 0 66
450 460 9 0 0 0 0 0 0 0 0 0 0 67
460 470 10 0 0 0 0 0 0 0 0 0 0 69
470 480 12 0 0 0 0 0 0 0 0 0 0 70
480 490 13 0 0 0 0 0 0 0 0 0 0 72
490 500 15 0 0 0 0 0 0 0 0 0 0 73
500 510 16 0 0 0 0 0 0 0 0 0 0 75
510 520 18 0 0 0 0 0 0 0 0 0 0 76
520 530 19 0 0 0 0 0 0 0 0 0 0 78
530 540 21 0 0 0 0 0 0 0 0 0 0 79
540 550 22 0 0 0 0 0 0 0 0 0 0 81
550 560 24 0 0 0 0 0 0 0 0 0 0 83
560 570 25 0 0 0 0 0 0 0 0 0 0 85
570 580 27 0 0 0 0 0 0 0 0 0 0 87
580 590 28 0 0 0 0 0 0 0 0 0 0 89
590 600 30 0 0 0 0 0 0 0 0 0 0 91
600 610 31 0 0 0 0 0 0 0 0 0 0 93
610 620 33 0 0 0 0 0 0 0 0 0 0 94
620 630 34 0 0 0 0 0 0 0 0 0 0 96
630 640 36 1 0 0 0 0 0 0 0 0 0 98
640 650 37 2 0 0 0 0 0 0 0 0 0 100
650 660 39 4 0 0 0 0 0 0 0 0 0 102
660 670 40 5 0 0 0 0 0 0 0 0 0 104
670 680 42 7 0 0 0 0 0 0 0 0 0 106
680 690 43 8 0 0 0 0 0 0 0 0 0 108
690 700 45 10 0 0 0 0 0 0 0 0 0 109
700 710 46 11 0 0 0 0 0 0 0 0 0 111
710 720 48 13 0 0 0 0 0 0 0 0 0 113
720 730 49 14 0 0 0 0 0 0 0 0 0 115
730 740 51 16 0 0 0 0 0 0 0 0 0 117
740 750 52 17 0 0 0 0 0 0 0 0 0 119
750 760 54 19 0 0 0 0 0 0 0 0 0 121
760 770 55 20 0 0 0 0 0 0 0 0 0 123
770 780 57 22 0 0 0 0 0 0 0 0 0 124
780 790 58 23 0 0 0 0 0 0 0 0 0 126
790 800 60 25 0 0 0 0 0 0 0 0 0 128
800 810 61 26 0 0 0 0 0 0 0 0 0 130
810 820 63 28 0 0 0 0 0 0 0 0 0 132
820 830 64 29 0 0 0 0 0 0 0 0 0 134
830 840 66 31 0 0 0 0 0 0 0 0 0 136
840 850 67 32 0 0 0 0 0 0 0 0 0 138
850 860 69 34 0 0 0 0 0 0 0 0 0 139
860 870 70 35 0 0 0 0 0 0 0 0 0 141
870 880 72 37 2 0 0 0 0 0 0 0 0 143
880 890 73 38 3 0 0 0 0 0 0 0 0 145
890 900 75 40 5 0 0 0 0 0 0 0 0 147
900 910 76 41 6 0 0 0 0 0 0 0 0 149
910 920 78 43 8 0 0 0 0 0 0 0 0 151
920 930 80 45 10 0 0 0 0 0 0 0 0 153
930 940 81 46 11 0 0 0 0 0 0 0 0 154
940 950 83 40 13 0 0 0 0 0 0 0 0 156
950 960 85 50 15 0 0 0 0 0 0 0 0 158
960 970 87 52 17 0 0 0 0 0 0 0 0 160
970 980 89 54 19 0 0 0 0 0 0 0 0 162
980 990 91 56 21 0 0 0 0 0 0 0 0 164
990 1,000 93 58 23 0 0 0 0 0 0 0 0 166
ロ　週額表（二）
その週の給與の金額 甲　第三十八條第一項第一号の規定による税額 乙　第三十八條第一項第四号の規定による税額
扶養親族の数
０人 １人 ２人 ３人 ４人 ５人 ６人 ７人 ８人 ９人 10人
以上 未満 税額
円 円 円 円 円 円 円 円 円 円 円 円 円 円
1,000 1,010 95 60 25 0 0 0 0 0 0 0 0 168
1,010 1,020 96 61 26 0 0 0 0 0 0 0 0 169
1,020 1,030 98 63 28 0 0 0 0 0 0 0 0 171
1,030 1,040 100 65 30 0 0 0 0 0 0 0 0 173
1,040 1,050 102 67 32 0 0 0 0 0 0 0 0 175
1,050 1,060 104 69 34 0 0 0 0 0 0 0 0 177
1,060 1,070 106 71 36 1 0 0 0 0 0 0 0 180
1,070 1,080 108 73 38 3 0 0 0 0 0 0 0 182
1,080 1,090 110 75 40 5 0 0 0 0 0 0 0 184
1,090 1,100 111 76 41 6 0 0 0 0 0 0 0 186
1,100 1,110 113 78 43 8 0 0 0 0 0 0 0 189
1,110 1,120 115 80 45 10 0 0 0 0 0 0 0 191
1,120 1,130 117 82 47 12 0 0 0 0 0 0 0 193
1,130 1,140 119 84 49 14 0 0 0 0 0 0 0 195
1,140 1,150 121 86 51 16 0 0 0 0 0 0 0 198
1,150 1,160 123 88 53 18 0 0 0 0 0 0 0 200
1,160 1,170 125 90 55 20 0 0 0 0 0 0 0 202
1,170 1,180 126 91 56 21 0 0 0 0 0 0 0 204
1,180 1,190 128 93 58 23 0 0 0 0 0 0 0 207
1,190 1,200 130 95 60 25 0 0 0 0 0 0 0 209
1,200 1,210 132 97 62 27 0 0 0 0 0 0 0 211
1,210 1,220 134 99 64 29 0 0 0 0 0 0 0 213
1,220 1,230 136 101 66 31 0 0 0 0 0 0 0 216
1,230 1,240 138 103 68 33 0 0 0 0 0 0 0 218
1,240 1,250 140 105 70 35 0 0 0 0 0 0 0 220
1,250 1,260 141 106 71 36 1 0 0 0 0 0 0 222
1,260 1,270 143 108 73 38 3 0 0 0 0 0 0 225
1,270 1,280 145 110 75 40 5 0 0 0 0 0 0 227
1,280 1,290 147 112 77 42 7 0 0 0 0 0 0 229
1,290 1,300 149 114 79 44 9 0 0 0 0 0 0 231
1,300 1,310 151 116 81 46 11 0 0 0 0 0 0 234
1,310 1,320 153 118 83 48 13 0 0 0 0 0 0 236
1,320 1,330 155 120 85 50 15 0 0 0 0 0 0 238
1,330 1,340 156 121 86 51 16 0 0 0 0 0 0 240
1,340 1,350 158 123 88 53 18 0 0 0 0 0 0 243
1,350 1,360 160 125 90 55 20 0 0 0 0 0 0 245
1,360 1,370 162 127 92 57 22 0 0 0 0 0 0 247
1,370 1,380 164 129 94 59 24 0 0 0 0 0 0 249
1,380 1,390 168 131 96 61 26 0 0 0 0 0 0 252
1,390 1,400 167 133 98 63 28 0 0 0 0 0 0 254
1,400 1,410 170 135 100 65 30 0 0 0 0 0 0 256
1,410 1,420 171 136 101 66 31 0 0 0 0 0 0 258
1,420 1,430 173 138 103 68 33 0 0 0 0 0 0 261
1,430 1,440 175 140 105 70 35 0 0 0 0 0 0 263
1,440 1,450 178 143 108 73 38 3 0 0 0 0 0 265
1,450 1,460 180 145 110 75 40 5 0 0 0 0 0 267
1,460 1,470 182 147 112 77 42 7 0 0 0 0 0 270
1,470 1,480 184 149 114 79 44 9 0 0 0 0 0 272
1,480 1,490 187 152 117 82 47 12 0 0 0 0 0 274
1,490 1,500 189 154 119 84 49 14 0 0 0 0 0 276
1,500 1,510 191 156 121 86 51 16 0 0 0 0 0 279
1,510 1,520 193 158 123 88 53 18 0 0 0 0 0 281
1,520 1,530 196 161 126 91 56 21 0 0 0 0 0 283
1,530 1,540 198 163 128 93 58 23 0 0 0 0 0 285
1,540 1,550 200 165 130 95 60 25 0 0 0 0 0 288
1,550 1,560 202 167 132 97 62 27 0 0 0 0 0 290
1,560 1,570 205 170 135 100 65 30 0 0 0 0 0 292
1,570 1,580 207 172 137 102 67 32 0 0 0 0 0 294
1,580 1,590 209 174 139 104 69 34 0 0 0 0 0 297
1,590 1,600 211 176 141 106 71 36 1 0 0 0 0 299
ロ　週額表（三）
その週の給與の金額 甲　第三十八條第一項第一号の規定による税額 乙　第三十八條第一項第四号の規定による税額
扶養親族の数
０人 １人 ２人 ３人 ４人 ５人 ６人 ７人 ８人 ９人 10人
以上 未満 税額
円 円 円 円 円 円 円 円 円 円 円 円 円 円
1,600 1,610 214 179 144 109 74 39 4 0 0 0 0 301
1,610 1,620 216 181 146 111 76 41 6 0 0 0 0 303
1,620 1,630 218 183 148 113 78 43 8 0 0 0 0 306
1,630 1,640 220 185 150 115 80 45 10 0 0 0 0 308
1,640 1,650 223 188 153 118 83 48 13 0 0 0 0 310
1,650 1,660 225 190 155 120 85 50 15 0 0 0 0 312
1,660 1,670 227 192 157 122 87 52 17 0 0 0 0 315
1,670 1,680 229 194 159 124 89 54 19 0 0 0 0 317
1,680 1,690 232 197 162 127 92 57 22 0 0 0 0 319
1,690 1,700 234 199 164 129 94 59 24 0 0 0 0 321
1,700 1,710 236 201 166 131 96 61 26 0 0 0 0 324
1,710 1,720 238 203 168 133 98 63 28 0 0 0 0 326
1,720 1,730 241 206 171 136 101 66 31 0 0 0 0 328
1,730 1,740 243 208 173 138 103 68 33 0 0 0 0 330
1,740 1,750 245 210 175 140 105 70 35 0 0 0 0 333
1,750 1,760 247 212 177 142 107 72 37 2 0 0 0 335
1,760 1,770 250 215 180 145 110 75 40 5 0 0 0 337
1,770 1,780 252 217 182 147 112 77 42 7 0 0 0 339
1,780 1,790 254 219 184 149 114 79 44 9 0 0 0 342
1,790 1,800 256 221 186 151 116 81 46 11 0 0 0 344
1,800 1,810 259 224 189 154 119 84 49 14 0 0 0 346
1,810 1,820 261 226 191 156 121 86 51 16 0 0 0 348
1,820 1,830 263 228 193 158 123 88 53 18 0 0 0 351
1,830 1,840 265 230 195 160 125 90 55 20 0 0 0 353
1,840 1,850 268 233 198 163 128 93 58 23 0 0 0 356
1,850 1,860 270 235 200 165 130 95 60 25 0 0 0 358
1,860 1,870 272 237 202 167 132 97 62 27 0 0 0 361
1,870 1,880 274 239 204 169 134 99 64 29 0 0 0 364
1,880 1,890 277 242 207 172 137 102 67 32 0 0 0 366
1,890 1,900 279 244 209 174 139 104 69 34 0 0 0 369
1,900 1,910 281 246 211 176 141 106 71 36 1 0 0 372
1,910 1,920 283 248 213 178 143 108 73 38 3 0 0 374
1,920 1,930 286 251 216 181 146 111 76 41 6 0 0 377
1,930 1,940 288 253 218 183 148 113 78 43 8 0 0 379
1,940 1,950 290 255 220 185 150 115 80 45 10 0 0 382
1,950 1,960 292 257 222 187 152 117 82 47 12 0 0 385
1,960 1,970 295 260 225 190 155 120 85 50 15 0 0 387
1,970 1,980 297 262 227 192 157 122 87 52 17 0 0 390
1,980 1,990 299 264 229 194 159 124 89 54 19 0 0 393
1,990 2,000 301 266 231 196 161 126 91 56 21 0 0 395
2,000 2,010 304 269 234 199 164 129 94 59 24 0 0 398
2,010 2,020 306 271 236 201 166 131 96 61 26 0 0 400
2,020 2,030 308 273 238 203 168 133 98 63 28 0 0 403
2,030 2,040 310 275 240 205 170 135 100 65 30 0 0 406
2,040 2,050 313 278 243 208 173 138 103 68 33 0 0 408
2,050 2,060 315 280 245 210 175 140 105 70 35 0 0 411
2,060 2,070 317 282 247 212 177 142 107 72 37 2 0 414
2,070 2,080 319 284 249 214 179 144 109 74 39 4 0 416
2,080 2,090 322 287 252 217 182 147 112 77 42 7 0 419
2,090 2,100 324 289 254 219 184 149 114 79 44 9 0 421
2,100 2,110 326 291 256 221 186 151 116 81 46 11 0 424
2,110 2,120 328 293 258 223 188 153 118 83 48 13 0 427
2,120 2,130 331 296 261 226 191 156 121 86 51 16 0 429
2,130 2,140 333 298 263 228 193 158 123 88 53 18 0 432
2,140 2,150 335 300 265 230 195 160 125 90 55 20 0 435
2,150 2,160 337 302 267 232 197 162 127 92 57 22 0 437
2,160 2,170 340 305 270 235 200 165 130 95 60 25 0 440
2,170 2,180 342 307 272 237 202 167 132 97 62 27 0 442
2,180 2,190 344 309 274 239 204 169 134 99 64 29 0 445
2,190 2,200 346 311 276 241 206 171 136 101 66 31 0 448
ロ　週額表（四）
その週の給與の金額 甲　第三十八條第一項第一号の規定による税額 乙　第三十八條第一項第四号の規定による税額
扶養親族の数
０人 １人 ２人 ３人 ４人 ５人 ６人 ７人 ８人 ９人 10人
以上 未満 税額
円 円 円 円 円 円 円 円 円 円 円 円 円 円
2,200 2,210 349 314 279 244 209 174 139 104 69 34 0 450
2,210 2,220 351 316 281 246 211 176 141 106 71 36 1 453
2,220 2,230 353 318 283 248 213 178 143 108 73 38 3 456
2,230 2,240 356 321 286 251 216 181 146 111 76 41 6 458
2,240 2,250 359 324 289 254 219 184 149 114 79 44 9 461
2,250 2,260 361 326 291 256 221 186 151 116 81 46 11 463
2,260 2,270 364 329 294 259 224 189 154 119 84 49 14 466
2,270 2,280 366 331 296 261 226 191 156 121 86 51 16 469
2,280 2,290 369 334 299 264 229 194 159 124 89 54 19 471
2,290 2,300 372 337 302 267 232 197 162 127 92 57 22 474
2,300 2,310 374 339 304 269 234 199 164 129 94 59 24 477
2,310 2,320 377 342 307 272 237 202 167 132 97 62 27 479
2,320 2,330 380 345 310 275 240 205 170 135 100 65 30 482
2,330 2,340 382 347 312 277 242 207 172 137 102 67 32 484
2,340 2,350 385 350 315 280 245 210 175 140 105 70 35 487
2,350 2,360 387 352 317 282 247 212 177 142 107 72 37 490
2,360 2,370 390 355 320 285 250 215 180 145 110 75 40 492
2,370 2,380 393 358 323 288 253 218 183 148 113 78 43 495
2,380 2,390 395 360 325 290 255 220 185 150 115 80 45 498
2,390 2,400 398 363 328 293 258 223 188 153 118 83 48 500
2,400 2,420 401 366 331 296 261 226 191 156 121 86 51 503
2,420 2,440 406 371 336 301 266 231 196 161 126 91 56 508
2,440 2,460 411 376 341 306 271 236 201 166 131 96 61 513
2,460 2,480 416 381 346 311 276 241 206 171 136 101 66 519
2,480 2,500 422 387 352 317 282 247 212 177 142 107 72 524
2,500 2,520 427 392 357 322 287 252 217 182 147 112 77 529
2,520 2,540 432 397 362 327 292 257 222 187 152 117 82 534
2,540 2,560 437 402 367 332 297 262 227 192 157 122 87 540
2,560 2,580 443 408 373 338 303 268 233 198 163 128 93 545
2,580 2,600 448 413 378 343 308 273 238 203 168 133 98 550
2,600 2,620 453 418 383 348 313 278 243 208 173 138 103 556
2,620 2,640 458 423 388 353 318 283 248 213 178 143 108 562
2,640 2,660 464 429 394 359 324 289 254 219 184 149 114 568
2,660 2,680 469 434 399 364 329 294 259 224 189 154 119 574
2,680 2,700 474 439 404 369 334 299 264 229 194 159 124 580
2,700 2,720 479 444 409 374 339 304 269 234 199 164 129 586
2,720 2,740 485 450 415 380 345 310 275 240 205 170 135 592
2,740 2,760 490 455 420 385 350 315 280 245 210 175 140 598
2,760 2,780 495 460 425 390 355 320 285 250 215 180 145 604
2,780 2,800 500 465 430 395 360 325 290 255 220 185 150 610
2,800 2,820 506 471 436 401 366 331 296 261 226 191 156 616
2,820 2,840 511 476 441 406 371 336 301 266 231 196 161 622
2,840 2,860 516 481 446 411 376 341 306 271 236 201 166 628
2,860 2,880 521 486 451 416 381 346 311 276 241 206 171 634
2,880 2,900 527 492 457 422 387 352 317 282 247 212 177 640
2,900 2,920 532 497 462 427 392 357 322 287 252 217 182 646
2,920 2,940 537 502 467 432 397 362 327 292 257 222 187 652
2,940 2,960 544 509 474 439 404 369 334 299 264 229 194 660
2,960 2,980 551 516 481 446 411 376 341 306 271 236 201 668
2,980 3,000 559 524 489 454 419 384 349 314 279 244 209 676
3,000 3,020 567 532 497 462 427 392 357 322 287 252 217 684
3,020 3,040 575 540 505 470 435 400 365 330 295 260 225 692
3,040 3,060 583 548 513 478 443 408 373 338 303 268 233 700
3,060 3,080 591 556 521 486 451 416 381 346 311 276 241 708
3,080 3,100 599 564 529 494 459 424 389 354 319 284 249 716
3,100 3,120 607 572 537 502 467 432 397 362 327 292 257 724
3,120 3,140 615 580 545 510 475 440 405 370 335 300 265 732
3,140 3,160 623 588 553 518 483 448 413 378 343 308 273 740
3,160 3,180 631 596 561 526 491 456 421 386 351 316 281 748
3,180 3,200 639 604 569 534 499 464 429 394 359 324 289 756
ロ　週額表（五）
その週の給與の金額 甲　第三十八條第一項第一号の規定による税額 乙　第三十八條第一項第四号の規定による税額
扶養親族の数
０人 １人 ２人 ３人 ４人 ５人 ６人 ７人 ８人 ９人 10人
以上 未満 税額
円 円 円 円 円 円 円 円 円 円 円 円 円 円
3,200 3,220 647 612 577 542 507 472 437 402 367 332 297 764
3,220 3,240 655 620 585 550 515 480 445 410 375 340 305 772
3,240 3,260 663 628 593 558 523 488 453 418 383 348 313 780
3,260 3,280 671 636 601 566 531 496 461 426 391 356 321 788
3,280 3,300 679 644 609 574 539 504 469 434 399 364 329 796
3,300 3,320 687 652 617 582 547 512 477 442 407 372 337 804
3,320 3,340 695 660 625 590 555 520 485 450 415 380 345 812
3,340 3,360 703 668 633 598 563 528 493 458 423 388 353 820
3,360 3,380 711 676 641 606 571 536 501 466 431 396 361 828
3,380 3,400 719 684 649 614 579 544 509 474 439 404 369 836
3,400 3,420 727 692 657 622 587 552 517 482 447 412 377 844
3,420 3,440 735 700 665 630 595 560 525 490 455 420 385 852
3,440 3,460 743 708 673 638 603 568 533 498 463 428 393 860
3,460 3,480 751 716 681 646 611 576 541 506 471 436 401 868
3,480 3,500 759 724 689 654 619 584 549 514 479 444 409 876
3,500 3,520 767 732 697 662 627 592 557 522 487 452 417 884
3,520 3,540 775 740 705 670 635 600 565 530 495 460 425 892
3,540 3,560 783 748 713 678 643 608 573 538 503 468 433 900
3,560 3,580 791 756 721 686 651 616 581 546 511 476 441 908
3,580 3,600 799 764 729 694 659 624 589 554 519 484 449 916
3,600 3,620 807 772 737 702 667 632 597 562 527 492 457 924
3,620 3,640 815 780 745 710 675 640 605 570 535 500 565 932
3,640 3,660 823 788 753 718 683 648 613 578 543 508 573 940
3,660 3,680 831 796 761 726 691 656 621 586 551 516 581 948
3,680 3,700 839 804 769 734 699 664 629 594 559 524 489 957
3,700 3,720 847 812 777 742 707 672 637 602 567 532 497 966
3,720 3,740 855 820 785 750 715 680 645 610 575 540 505 975
3,740 3,760 863 828 793 758 723 688 653 618 583 548 513 984
3,760 3,780 871 836 801 766 731 696 661 626 591 556 521 993
3,780 3,800 879 844 809 774 739 704 669 634 599 564 529 1,002
3,800 3,820 887 852 817 782 747 712 677 642 607 572 537 1,011
3,820 3,840 895 860 825 790 755 720 685 650 615 580 545 1,020
3,840 3,860 903 868 833 798 763 728 693 658 623 588 553 1,029
3,860 3,880 911 876 841 806 771 736 701 666 631 596 561 1,038
3,880 3,900 919 884 849 814 779 744 709 674 639 604 569 1,047
3,900 3,920 927 892 857 822 787 752 717 682 647 612 577 1,056
3,920 3,940 935 900 865 830 795 760 725 690 655 620 585 1,065
3,940 3,960 943 908 873 838 803 768 733 698 663 628 593 1,074
3,960 3,980 952 917 882 847 812 777 742 707 672 637 602 1,083
3,980 4,000 961 926 891 856 821 786 751 716 681 646 611 1,092
4,000 4,020 970 935 900 865 830 795 760 725 690 655 620 1,101
4,020 4,040 979 944 909 874 839 804 769 734 699 664 629 1,110
4,040 4,060 988 953 918 883 848 813 778 743 708 673 638 1,119
4,060 4,080 997 962 927 892 857 822 787 752 717 682 647 1,128
4,080 4,100 1,006 971 936 901 866 831 796 761 726 691 656 1,137
4,100 4,120 1,015 980 945 910 875 840 805 770 735 700 665 1,146
4,120 4,140 1,024 989 954 919 884 849 814 779 744 709 674 1,155
4,140 4,160 1,033 998 963 928 893 858 823 788 753 718 683 1,164
4,160 4,180 1,042 1,007 972 937 902 867 832 797 762 727 692 1,173
4,180 4,200 1,051 1,016 981 946 911 876 841 806 771 736 701 1,182
4,200 4,220 1,060 1,025 990 955 920 885 850 815 780 745 710 1,191
4,220 4,240 1,069 1,034 999 964 929 894 859 824 789 754 719 1,200
4,240 4,260 1,078 1,043 1,008 973 938 903 868 833 798 763 728 1,209
4,260 4,280 1,087 1,052 1,017 982 947 912 877 842 807 772 737 1,218
4,280 4,300 1,096 1,061 1,026 991 956 921 886 851 816 781 746 1,227
4,300 4,320 1,105 1,070 1,035 1,000 965 930 895 860 825 790 755 1,236
4,320 4,340 1,114 1,079 1,044 1,009 974 939 904 869 834 799 764 1,245
4,340 4,360 1,123 1,088 1,053 1,018 983 948 913 878 843 808 773 1,254
4,360 4,380 1,132 1,097 1,062 1,027 992 957 922 887 852 817 782 1,263
4,380 4,400 1,141 1,106 1,071 1,036 1,001 966 931 896 861 826 791 1,272
ロ　週額表（六）
その週の給與の金額 甲　第三十八條第一項第一号の規定による税額 乙　第三十八條第一項第四号の規定による税額
扶養親族の数
０人 １人 ２人 ３人 ４人 ５人 ６人 ７人 ８人 ９人 10人
以上 未満 税額
円 円 円 円 円 円 円 円 円 円 円 円 円 円
4,400 4,420 1,150 1,115 1,080 1,045 1,010 975 940 905 870 835 800 1,281
4,420 4,440 1,159 1,124 1,089 1,054 1,019 984 949 914 879 844 809 1,290
4,440 4,460 1,168 1,133 1,098 1,063 1,028 993 958 923 888 853 818 1,299
4,460 4,480 1,177 1,142 1,107 1,072 1,037 1,002 967 932 897 862 827 1,308
4,480 4,500 1,186 1,151 1,116 1,081 1,046 1,011 976 941 906 871 836 1,317
4,500 4,520 1,195 1,160 1,125 1,090 1,055 1,020 985 950 915 880 845 1,326
4,520 4,540 1,204 1,169 1,134 1,099 1,064 1,029 994 959 924 889 854 1,335
4,540 4,560 1,213 1,178 1,143 1,108 1,073 1,038 1,003 968 933 898 863 1,344
4,560 4,580 1,222 1,187 1,152 1,117 1,082 1,047 1,012 977 942 907 872 1,353
4,580 4,600 1,231 1,196 1,161 1,126 1,091 1,056 1,021 986 951 916 881 1,362
4,600 4,620 1,240 1,205 1,170 1,135 1,100 1,065 1,030 995 960 925 890 1,371
4,620 4,640 1,249 1,214 1,179 1,144 1,109 1,074 1,039 1,004 969 934 899 1,381
4,640 4,660 1,258 1,223 1,188 1,153 1,118 1,083 1,048 1,013 978 943 908 1,391
4,660 4,680 1,267 1,232 1,197 1,162 1,127 1,092 1,057 1,022 987 952 917 1,401
4,680 6,700 1,276 1,241 1,206 1,171 1,136 1,101 1,066 1,031 996 961 926 1,411
4,700 4,720 1,285 1,250 1,215 1,180 1,145 1,110 1,075 1,040 1,005 970 935 1,421
4,720 4,740 1,294 1,259 1,224 1,189 1,154 1,119 1,084 1,049 1,014 979 944 1,431
4,740 4,760 1,303 1,268 1,233 1,198 1,163 1,128 1,093 1,058 1,023 988 953 1,441
4,760 4,780 1,312 1,277 1,242 1,207 1,172 1,137 1,102 1,067 1,032 997 962 1,451
4,780 4,800 1,321 1,286 1,251 1,216 1,181 1,146 1,111 1,076 1,041 1,006 971 1,461
4,800 4,820 1,330 1,295 1,260 1,225 1,190 1,155 1,120 1,085 1,050 1,015 980 1,471
4,820 4,840 1,339 1,304 1,269 1,234 1,199 1,164 1,129 1,094 1,059 1,024 989 1,481
4,840 4,860 1,348 1,313 1,278 1,243 1,208 1,173 1,138 1,103 1,068 1,033 998 1,491
4,860 4,880 1,357 1,322 1,287 1,252 1,217 1,182 1,147 1,112 1,077 1,042 1,007 1,501
4,880 4,900 1,366 1,331 1,296 1,261 1,226 1,191 1,156 1,121 1,086 1,051 1,016 1,511
4,900 4,920 1,375 1,340 1,305 1,270 1,235 1,200 1,165 1,130 1,095 1,060 1,025 1,521
4,920 4,940 1,385 1,350 1,315 1,280 1,245 1,210 1,175 1,140 1,105 1,070 1,035 1,531
4,940 4,960 1,395 1,360 1,325 1,290 1,255 1,220 1,185 1,150 1,115 1,080 1,045 1,541
4,960 4,980 1,405 1,370 1,335 1,300 1,265 1,230 1,195 1,160 1,125 1,090 1,055 1,551
4,980 5,000 1,415 1,380 1,345 1,310 1,275 1,240 1,205 1,170 1,135 1,100 1,065 1,561
5,000 5,020 1,425 1,390 1,355 1,320 1,285 1,250 1,215 1,180 1,145 1,110 1,075 1,571
5,020 5,040 1,435 1,400 1,365 1,330 1,295 1,260 1,225 1,190 1,155 1,120 1,085 1,581
5,040 5,060 1,445 1,410 1,375 1,340 1,305 1,270 1,235 1,200 1,165 1,130 1,095 1,591
5,060 5,080 1,455 1,420 1,385 1,350 1,315 1,280 1,245 1,210 1,175 1,140 1,105 1,601
5,080 5,100 1,465 1,430 1,395 1,360 1,325 1,290 1,255 1,220 1,185 1,150 1,115 1,611
5,100 5,120 1,475 1,440 1,405 1,370 1,335 1,300 1,265 1,230 1,195 1,160 1,125 1,621
5,120 5,140 1,485 1,450 1,415 1,380 1,345 1,310 1,275 1,240 1,205 1,170 1,135 1,631
5,140 5,160 1,495 1,460 1,425 1,390 1,355 1,320 1,285 1,250 1,215 1,180 1,145 1,641
5,160 5,180 1,505 1,470 1,435 1,400 1,365 1,330 1,295 1,260 1,225 1,190 1,155 1,651
5,180 5,200 1,515 1,480 1,445 1,410 1,375 1,340 1,305 1,270 1,235 1,200 1,165 1,661
5,200円 1,525 1,490 1,455 1,420 1,385 1,350 1,315 1,280 1,245 1,210 1,175 1,671
5,200円を超える金額 5,200円の場合の税額に、給與の金額のうち5,200円を超える金額の50％に相当する金額を加算した金額
扶養親族の数が10人を超える場合には、扶養親族の数が10人の場合の税額から、その10人を超える１人ごとに35円を控除した金額
まず給與の金額に應じて給與の金額欄に該当する行を求め、その行と扶養親族の数に應じて求めた該当欄との交るところに記載されている金額が、その求める税額である。
別表第二　第三十八條第一号及び第四号の規定による所得税源泉徴收額表
ハ　給與所得　日額表（一）
その日の給與の金額 甲　第三十八條第一項第一号の規定による税額 乙　第三十八條第一項第四号の規定による税額
扶養親族の数
０人 １人 ２人 ３人 ４人 ５人 ６人 ７人 ８人 ９人 10人
以上 未満 税額
円 円 円 円 円 円 円 円 円 円 円 円 円 給與の金額の15%に相当する金額円
63円未満 0 0 0 0 0 0 0 0 0 0 0
63 66 1 0 0 0 0 0 0 0 0 0 0 9
66 68 1 0 0 0 0 0 0 0 0 0 0 9
68 70 1 0 0 0 0 0 0 0 0 0 0 10
70 72 2 0 0 0 0 0 0 0 0 0 0 10
72 74 2 0 0 0 0 0 0 0 0 0 0 10
74 76 2 0 0 0 0 0 0 0 0 0 0 11
76 78 2 0 0 0 0 0 0 0 0 0 0 11
78 80 3 0 0 0 0 0 0 0 0 0 0 11
80 82 3 0 0 0 0 0 0 0 0 0 0 12
82 84 3 0 0 0 0 0 0 0 0 0 0 12
84 86 4 0 0 0 0 0 0 0 0 0 0 13
86 88 4 0 0 0 0 0 0 0 0 0 0 13
88 90 4 0 0 0 0 0 0 0 0 0 0 13
90 92 5 0 0 0 0 0 0 0 0 0 0 14
92 94 5 0 0 0 0 0 0 0 0 0 0 14
94 96 5 0 0 0 0 0 0 0 0 0 0 14
96 98 6 1 0 0 0 0 0 0 0 0 0 15
98 100 6 1 0 0 0 0 0 0 0 0 0 15
100 102 6 1 0 0 0 0 0 0 0 0 0 16
102 104 6 1 0 0 0 0 0 0 0 0 0 16
104 106 7 2 0 0 0 0 0 0 0 0 0 16
106 108 7 2 0 0 0 0 0 0 0 0 0 17
108 110 7 2 0 0 0 0 0 0 0 0 0 17
110 112 8 3 0 0 0 0 0 0 0 0 0 17
112 114 8 3 0 0 0 0 0 0 0 0 0 18
114 116 8 3 0 0 0 0 0 0 0 0 0 18
116 118 9 4 0 0 0 0 0 0 0 0 0 19
118 120 9 4 0 0 0 0 0 0 0 0 0 19
120 122 9 4 0 0 0 0 0 0 0 0 0 19
122 124 9 4 0 0 0 0 0 0 0 0 0 20
124 126 10 5 0 0 0 0 0 0 0 0 0 20
126 128 10 5 0 0 0 0 0 0 0 0 0 20
128 130 10 5 0 0 0 0 0 0 0 0 0 21
130 132 11 6 1 0 0 0 0 0 0 0 0 21
132 134 11 6 1 0 0 0 0 0 0 0 0 22
134 136 12 7 2 0 0 0 0 0 0 0 0 22
136 138 12 7 2 0 0 0 0 0 0 0 0 22
138 140 12 7 2 0 0 0 0 0 0 0 0 23
140 142 13 8 3 0 0 0 0 0 0 0 0 23
142 144 13 8 3 0 0 0 0 0 0 0 0 23
144 146 13 8 3 0 0 0 0 0 0 0 0 24
146 148 14 9 4 0 0 0 0 0 0 0 0 24
148 150 14 9 4 0 0 0 0 0 0 0 0 25
150 152 15 10 5 0 0 0 0 0 0 0 0 25
152 154 15 10 5 0 0 0 0 0 0 0 0 25
154 156 15 10 5 0 0 0 0 0 0 0 0 26
156 158 16 11 6 1 0 0 0 0 0 0 0 26
158 160 16 11 6 1 0 0 0 0 0 0 0 27
160 162 16 11 6 1 0 0 0 0 0 0 0 27
162 164 17 12 7 2 0 0 0 0 0 0 0 28
164 166 17 12 7 2 0 0 0 0 0 0 0 28
166 168 18 13 8 3 0 0 0 0 0 0 0 29
168 170 18 13 8 3 0 0 0 0 0 0 0 29
170 172 18 13 8 3 0 0 0 0 0 0 0 29
日額表（二）
その日の給與の金額 甲　第三十八條第一項第一号の規定による税額 乙　第三十八條第一項第四号の規定による税額
扶養親族の数
０人 １人 ２人 ３人 ４人 ５人 ６人 ７人 ８人 ９人 10人
以上 未満 税額
円 円 円 円 円 円 円 円 円 円 円 円 円 円
172 174 19 14 9 4 0 0 0 0 0 0 0 30
174 176 19 14 9 4 0 0 0 0 0 0 0 30
176 178 19 14 9 4 0 0 0 0 0 0 0 31
178 180 20 15 10 5 0 0 0 0 0 0 0 31
180 182 20 15 10 5 0 0 0 0 0 0 0 32
182 184 21 16 11 6 1 0 0 0 0 0 0 32
184 186 21 16 11 6 1 0 0 0 0 0 0 33
186 188 21 16 11 6 1 0 0 0 0 0 0 33
188 190 22 17 12 7 2 0 0 0 0 0 0 34
190 192 22 17 12 7 2 0 0 0 0 0 0 34
192 194 22 17 12 7 2 0 0 0 0 0 0 34
194 196 23 18 13 8 3 0 0 0 0 0 0 35
196 198 23 18 13 8 3 0 0 0 0 0 0 35
198 200 24 19 14 9 4 0 0 0 0 0 0 36
200 202 24 19 14 9 4 0 0 0 0 0 0 36
202 204 24 19 14 9 4 0 0 0 0 0 0 37
204 206 25 20 15 10 5 0 0 0 0 0 0 37
206 208 25 20 15 10 5 0 0 0 0 0 0 38
208 210 26 21 16 11 6 1 0 0 0 0 0 38
210 212 26 21 16 11 6 1 0 0 0 0 0 38
212 214 26 21 16 11 6 1 0 0 0 0 0 39
214 216 27 22 17 12 7 2 0 0 0 0 0 39
216 218 27 22 17 12 7 2 0 0 0 0 0 40
218 220 28 23 18 13 8 3 0 0 0 0 0 40
220 222 28 23 18 13 8 3 0 0 0 0 0 41
222 224 29 24 19 14 9 4 0 0 0 0 0 41
224 226 29 24 19 14 9 4 0 0 0 0 0 42
226 228 30 25 20 15 10 5 0 0 0 0 0 42
228 230 30 25 20 15 10 5 0 0 0 0 0 43
230 232 30 25 20 15 10 5 0 0 0 0 0 43
232 234 31 26 21 16 11 6 1 0 0 0 0 43
234 236 31 26 21 16 11 6 1 0 0 0 0 44
236 238 32 27 22 17 12 7 2 0 0 0 0 44
238 240 32 27 22 17 12 7 2 0 0 0 0 45
240 242 33 28 23 18 13 8 3 0 0 0 0 45
242 244 33 28 23 18 13 8 3 0 0 0 0 46
244 246 34 29 24 19 14 9 4 0 0 0 0 46
246 248 34 29 24 19 14 9 4 0 0 0 0 47
248 250 35 30 25 20 15 10 5 0 0 0 0 47
250 252 35 30 25 20 15 10 5 0 0 0 0 47
252 254 35 30 25 20 15 10 5 0 0 0 0 48
254 256 36 31 26 21 16 11 6 1 0 0 0 48
256 258 36 31 26 21 16 11 6 1 0 0 0 49
258 260 37 32 27 22 17 12 7 2 0 0 0 49
260 262 37 32 27 22 17 12 7 2 0 0 0 50
262 264 38 33 28 23 18 13 8 3 0 0 0 50
264 266 38 33 28 23 18 13 8 3 0 0 0 51
266 268 38 33 28 23 18 13 8 3 0 0 0 51
268 270 39 34 29 24 19 14 9 4 0 0 0 52
270 272 39 34 29 24 19 14 9 4 0 0 0 52
272 274 40 35 30 25 20 15 10 5 0 0 0 53
274 276 40 35 30 25 20 15 10 5 0 0 0 53
276 278 41 36 31 26 21 16 11 6 1 0 0 54
278 280 41 36 31 26 21 16 11 6 1 0 0 54
280 282 42 37 32 27 22 17 12 7 2 0 0 55
ハ　日額表（三）
その日の給與の金額 甲　第三十八條第一項第一号の規定による税額 乙　第三十八條第一項第四号の規定による税額
扶養親族の数
０人 １人 ２人 ３人 ４人 ５人 ６人 ７人 ８人 ９人 10人
以上 未満 税額
円 円 円 円 円 円 円 円 円 円 円 円 円 円
282 284 42 37 32 27 22 17 12 7 2 0 0 56
284 286 43 38 33 28 23 18 13 8 3 0 0 56
286 288 43 38 33 28 23 18 13 8 3 0 0 57
288 290 44 39 34 29 24 19 14 9 4 0 0 57
290 292 44 39 34 29 24 19 14 9 4 0 0 58
292 294 44 39 34 29 24 19 14 9 4 0 0 58
294 296 45 40 35 30 25 20 15 10 5 0 0 59
296 298 45 40 35 30 25 20 15 10 5 0 0 59
298 300 46 41 36 31 26 21 16 11 6 1 0 60
300 302 46 41 36 31 26 21 16 11 6 1 0 60
302 304 47 42 37 32 27 22 17 12 7 2 0 61
304 306 47 42 37 32 27 22 17 12 7 2 0 61
306 308 48 43 38 33 28 23 18 13 8 3 0 62
308 310 48 43 38 33 28 23 18 13 8 3 0 62
310 312 48 43 38 33 28 23 18 13 8 3 0 63
312 314 49 44 39 34 29 24 19 14 9 4 0 63
314 316 49 44 39 34 29 24 19 14 9 4 0 64
316 318 50 45 40 35 30 25 20 15 10 5 0 64
318 320 50 45 40 35 30 25 20 15 10 5 0 65
320 322 51 46 41 36 31 26 21 16 11 6 1 66
322 324 51 46 41 36 31 26 21 16 11 6 1 66
324 326 52 47 42 37 32 27 22 17 12 7 2 67
326 328 52 47 42 37 32 27 22 17 12 7 2 67
328 330 53 48 43 38 33 28 23 18 13 8 3 68
330 332 54 49 44 39 34 29 24 19 14 9 4 68
332 334 54 49 44 39 34 29 24 19 14 9 4 69
334 336 55 50 45 40 35 30 25 20 15 10 5 69
336 338 55 50 45 40 35 30 25 20 15 10 5 70
338 340 56 51 46 41 36 31 26 21 16 11 6 70
340 344 56 51 46 41 36 31 26 21 16 11 6 71
344 348 57 52 47 42 37 32 27 22 17 12 7 72
348 352 58 53 48 43 38 33 28 23 18 13 8 73
352 356 59 54 49 44 39 34 29 24 19 14 9 74
356 360 60 55 50 45 40 35 30 25 20 15 10 75
360 364 61 56 51 46 41 36 31 26 21 16 11 76
364 368 62 57 52 47 42 37 32 27 22 17 12 77
368 372 64 59 54 49 44 39 34 29 24 19 14 78
372 376 65 60 55 50 45 40 35 30 25 20 15 79
376 380 66 61 56 51 46 41 36 31 26 21 16 80
380 384 67 62 57 52 47 42 37 32 27 22 17 82
384 388 68 63 58 53 48 43 38 33 28 23 18 83
388 392 69 64 59 54 49 44 39 34 29 24 19 84
392 396 70 65 60 55 50 45 40 35 30 25 20 85
396 400 71 66 61 56 51 46 41 36 31 26 21 86
400 404 72 67 62 57 52 47 42 37 32 27 22 88
404 408 73 68 63 58 53 48 43 38 33 28 23 89
408 412 74 69 64 59 54 49 44 39 34 29 24 90
412 416 75 70 65 60 55 50 45 40 35 30 25 91
416 420 76 71 66 61 56 51 46 41 36 31 26 92
420 424 77 72 67 62 57 52 47 42 37 32 27 94
424 428 79 74 69 64 59 54 49 44 39 34 29 95
428 432 80 75 70 65 60 55 50 45 40 35 30 97
432 436 82 77 72 67 62 57 52 47 42 37 32 98
436 440 83 78 73 68 63 58 53 48 43 38 33 100
440 444 85 80 75 70 65 60 55 50 45 40 35 102
ハ　日額表（四）
その日の給與の金額 甲　第三十八條第一項第一号による税額 乙　第三十八條第一項第四号の規定による税額
扶養親族の数
０人 １人 ２人 ３人 ４人 ５人 ６人 ７人 ８人 ９人 10人
以上 未満 税額
円 円 円 円 円 円 円 円 円 円 円 円 円 円
444 448 87 82 77 72 67 62 57 52 47 42 37 103
448 452 88 83 78 73 68 63 58 53 48 43 38 105
452 456 90 85 80 75 70 65 60 55 50 45 40 106
456 460 91 86 81 76 71 66 61 56 51 46 41 108
460 464 93 88 83 78 73 68 63 58 53 48 43 110
464 468 95 90 85 80 75 70 65 60 55 50 45 111
468 472 96 91 86 81 76 71 66 61 56 51 46 113
472 476 98 93 88 83 78 73 68 63 58 53 48 114
476 480 99 94 89 84 79 74 69 64 59 54 49 116
480 484 101 96 91 86 81 76 71 66 61 56 51 118
484 488 103 98 93 88 83 78 73 68 63 58 53 119
488 492 104 99 94 89 84 79 74 69 64 59 54 121
492 496 106 101 96 91 86 81 76 71 66 61 56 122
496 500 107 102 97 92 87 82 77 72 67 62 57 124
500 504 109 104 99 94 89 84 79 74 69 64 59 126
504 508 111 106 101 96 91 86 81 76 71 66 61 127
508 512 112 107 102 97 92 87 82 77 72 67 62 129
512 516 114 109 104 99 94 89 84 79 74 69 64 130
516 520 115 110 105 100 95 90 85 80 75 70 65 132
520 524 117 112 107 102 97 92 87 82 77 72 67 134
524 528 119 114 109 104 99 94 89 84 79 74 69 135
528 532 120 115 110 105 100 95 90 85 80 75 70 137
532 536 122 117 112 107 102 97 92 87 82 77 72 139
536 540 123 118 113 108 103 98 93 88 83 78 73 141
540 544 125 120 115 110 105 100 95 90 85 80 75 143
544 548 127 122 117 112 107 102 97 92 87 82 77 144
548 552 128 123 118 113 108 103 98 93 88 83 78 146
552 556 130 125 120 115 110 105 100 95 90 85 80 148
556 560 131 126 121 116 111 106 101 96 91 86 81 150
560 564 133 128 123 118 113 108 103 98 93 88 83 152
564 568 135 130 125 120 115 110 105 100 95 90 85 153
568 572 136 131 126 121 116 111 106 101 96 91 86 155
572 576 138 133 128 123 118 113 108 103 98 93 88 157
576 580 140 135 130 125 120 115 110 105 100 95 90 159
580 584 142 137 132 127 122 117 112 107 102 97 92 161
584 588 144 139 134 129 124 119 114 109 104 99 94 162
588 592 145 140 135 130 125 120 115 110 105 100 95 164
592 596 147 142 137 132 127 122 117 112 107 102 97 166
596 600 149 144 139 134 129 124 119 114 109 104 99 168
600 604 151 146 141 136 131 126 121 116 111 106 101 170
604 608 153 148 143 138 133 128 123 118 113 108 103 171
608 612 154 149 144 139 134 129 124 119 114 109 104 173
612 616 156 151 146 141 136 131 126 121 116 111 106 175
616 620 158 153 148 143 138 133 128 123 118 113 108 177
620 624 160 155 150 145 140 135 130 125 120 115 110 179
624 628 162 157 152 147 142 137 132 127 122 117 112 180
628 632 163 158 153 148 143 138 133 128 123 118 113 182
632 636 165 160 155 150 145 140 135 130 125 120 115 184
636 640 167 162 157 152 147 142 137 132 127 122 117 186
640 644 169 164 159 154 149 144 139 134 129 124 119 188
644 648 171 166 161 156 151 146 141 136 131 126 121 189
648 652 172 167 162 157 152 147 142 137 132 127 122 191
652 656 174 169 164 159 154 149 144 139 134 129 124 193
656 660 176 171 166 161 156 151 146 141 136 131 126 195
660 664 178 173 168 163 158 153 148 143 138 133 128 197
日額表（五）
その日の給與の金額 甲　第三十八條第一項第一号の規定による税額 乙　第三十八條第一項第四号の規定による税額
扶養親族の数
０人 １人 ２人 ３人 ４人 ５人 ６人 ７人 ８人 ９人 10人
以上 未満 税額
円 円 円 円 円 円 円 円 円 円 円 円 円 円
664 668 180 175 170 165 160 155 150 145 140 135 130 199
668 672 181 176 171 166 161 156 151 146 141 136 131 201
672 676 183 178 173 168 163 158 153 148 143 138 133 203
676 680 185 180 175 170 165 160 155 150 145 140 135 205
680 684 187 182 177 172 167 162 157 152 147 142 137 207
684 688 189 184 179 174 169 164 159 154 149 144 139 209
688 692 190 185 180 175 170 165 160 155 150 145 140 211
692 696 192 187 182 177 172 167 162 157 152 147 142 213
696 700 194 189 184 179 174 169 164 159 154 149 144 215
700 704 196 191 186 181 176 171 166 161 156 151 146 217
704 708 198 193 188 183 178 173 168 163 158 153 148 219
708 712 200 195 190 185 180 175 170 165 160 155 150 221
712 716 202 197 192 187 182 177 172 167 162 157 152 223
716 720 204 199 194 189 184 179 174 169 164 159 154 225
720 724 206 201 196 191 186 181 176 171 166 161 156 227
724 728 208 203 198 193 188 183 178 173 168 163 158 229
728 732 210 205 200 195 190 185 180 175 170 165 160 231
732 736 212 207 202 197 192 187 182 177 172 167 162 233
736 740 214 209 204 199 194 189 184 179 174 169 164 235
740 744 216 211 206 201 196 191 186 181 176 171 166 237
744 748 218 213 208 203 198 193 188 183 178 173 168 239
748 752 220 215 210 205 200 195 190 185 180 175 170 241
752 756 222 217 212 207 202 197 192 187 182 177 172 243
756 760 224 219 214 209 204 199 194 189 184 179 174 245
760 764 226 221 216 211 206 201 196 191 186 181 176 247
764 768 228 223 218 213 208 203 198 193 188 183 178 249
768 770 230 225 220 215 210 205 200 195 190 185 180 251
770円 231 226 221 216 211 206 201 196 191 186 181 252
770円を超える金額 770円の場合の税額に、給與のうち770円を超える金額の50％に相当する金額を加算した金額
扶養親族の数が10人を超える場合には、扶養親族の数が10人の税額から、その10人を超える１人ごとに５円を控除した金額
まず給與の金額に應じて所得の金額欄に該当する行を求め、その行と扶養親族の数に應じて求めた該当欄との交るところに記載されている金額が、その求める税額である。
別表第三　第三十八條第一項第五号の規定による所得税源泉徴收額表
賞與等給與所得（一）
計算の基礎となった期間が三箇月までの場合 計算の基礎となった期間が六箇月までの場合 その他の場合
給與の金額 税額 給與の金額 税額 給與の金額 税額
以上 未満 以上 未満 以上 未満
給與の金額の20%に相当する金額 給與の金額の20%に相当する金額 給與の金額の20%に相当する金額
円 円 円 円 円 円 円 円 円
6,750円未満 13,500円未満 27,000円未満
6,750 6,875 1,354 13,500 13,750 2,708 27,000 27,500 5,416
6,875 7,000 1,385 13,750 14,000 2,770 27,500 28,000 5,541
7,000 7,125 1,416 14,000 14,250 2,833 28,000 28,500 5,666
7,125 7,250 1,447 14,250 14,500 2,895 28,500 29,000 5,791
7,250 7,375 1,479 14,500 14,750 2,958 29,000 29,500 5,916
7,375 7,500 1,510 14,750 15,000 3,020 29,500 30,000 6,041
7,500 7,625 1,541 15,000 15,250 3,083 30,000 30,500 6,166
7,625 7,750 1,572 15,250 15,500 3,145 30,500 31,000 6,291
7,750 7,875 1,604 15,500 15,750 3,208 31,000 31,500 6,416
7,875 8,000 1,635 15,750 16,000 3,270 31,500 32,000 6,541
8,000 8,125 1,666 16,000 16,250 3,333 32,000 32,500 6,666
8,125 8,250 1,697 16,250 16,500 3,395 32,500 33,000 6,791
8,250 8,375 1,729 16,500 16,750 3,458 33,000 33,500 6,916
8,375 8,500 1,760 16,750 17,000 3,520 33,500 34,000 7,041
8,500 8,625 1,791 17,000 17,250 3,583 34,000 34,500 7,166
8,625 8,750 1,822 17,250 17,500 3,645 34,500 35,000 7,291
8,750 8,875 1,854 17,500 17,750 3,708 35,000 35,500 7,416
8,875 9,000 1,885 17,750 18,000 3,770 35,500 36,000 7,541
9,000 9,125 1,916 18,000 18,250 3,833 36,000 36,500 7,666
9,125 9,250 1,947 18,250 18,500 3,895 36,500 37,000 7,791
9,250 9,375 1,979 18,500 18,750 3,958 37,000 37,500 7,916
9,375 9,500 2,010 18,750 19,000 4,020 37,500 38,000 8,041
9,500 9,625 2,041 19,000 19,250 4,083 38,000 38,500 8,166
9,625 9,750 2,072 19,250 19,500 4,145 38,500 39,000 8,291
9,750 9,875 2,104 19,500 19,750 4,208 39,000 39,500 8,416
9,875 10,000 2,135 19,750 20,000 4,270 39,500 40,000 8,541
10,000 10,125 2,166 20,000 20,250 4,333 40,000 40,500 8,666
10,125 10,250 2,197 20,250 20,500 4,395 40,500 41,000 8,791
10,250 10,375 2,229 20,500 20,750 4,458 41,000 41,500 8,916
10,375 10,500 2,260 20,750 21,000 4,520 41,500 42,000 9,041
10,500 10,625 2,291 21,000 21,250 4,583 42,000 42,500 9,166
10,625 10,750 2,322 21,250 21,500 4,645 42,500 43,000 9,291
10,750 10,875 2,354 21,500 21,750 4,708 43,000 43,500 9,416
10,875 11,000 2,385 21,750 22,000 4,770 43,500 44,000 9,541
11,000 11,125 2,416 22,000 22,250 4,833 44,000 44,500 9,666
11,125 11,250 2,447 22,250 22,500 4,895 44,500 45,000 9,791
11,250 11,375 2,479 22,500 22,750 4,958 45,000 45,500 9,916
11,375 11,500 2,510 22,750 23,000 5,020 45,500 46,000 10,041
11,500 11,625 2,541 23,000 23,250 5,083 46,000 46,500 10,166
11,625 11,750 2,572 23,250 23,500 5,145 46,500 47,000 10,291
11,750 11,875 2,604 23,500 23,750 5,208 47,000 47,500 10,416
11,875 12,000 2,635 23,750 24,000 5,270 47,500 48,000 10,541
12,000 12,125 2,666 24,000 24,250 5,333 48,000 48,500 10,666
12,125 12,250 2,697 24,250 24,500 5,395 48,500 49,000 10,791
12,250 12,375 2,729 24,500 24,750 5,458 49,000 49,500 10,916
12,375 12,500 2,760 24,750 25,000 5,520 49,500 50,000 11,041
12,500 12,625 2,791 25,000 25,250 5,583 50,000 50,500 11,166
12,625 12,750 2,822 25,250 25,500 5,645 50,500 51,000 11,291
12,750 12,875 2,854 25,500 25,750 5,708 51,000 51,500 11,416
12,875 13,000 2,885 25,750 26,000 5,770 51,500 52,000 11,541
賞與等給與所得（二）
計算の基礎となった期間が三箇月までの場合 計算の基礎となった期間が六箇月までの場合 その他の場合
給與の金額 税額 給與の金額 税額 給與の金額 税額
以上 未満 以上 未満 以上 未満
円 円 円 円 円 円 円 円 円
13,000 13,125 2,916 26,000 26,250 5,833 52,000 52,500 11,666
13,125 13,250 2,947 26,250 26,500 5,895 52,500 53,000 11,791
13,250 13,375 2,979 26,500 26,750 5,958 53,000 53,500 11,916
13,375 13,500 3,012 26,750 27,000 6,024 53,500 54,000 12,049
13,500 13,625 3,049 27,000 27,250 6,099 54,000 54,500 12,199
13,625 13,750 3,087 27,250 27,500 6,174 54,500 55,000 12,349
13,750 13,875 3,124 27,500 27,750 6,249 55,000 55,500 12,499
13,875 14,000 3,162 27,750 28,000 6,324 55,500 56,000 12,649
14,000 14,125 3,199 28,000 28,250 6,399 56,000 56,500 12,799
14,125 14,250 3,237 28,250 28,500 6,474 56,500 57,000 12,949
14,250 14,375 3,275 28,500 28,750 6,549 57,000 57,500 13,099
14,375 14,500 3,312 28,750 29,000 6,624 57,500 58,000 13,249
14,500 14,625 3,349 29,000 29,250 6,699 58,000 58,500 13,399
14,625 14,750 3,387 29,250 29,500 6,774 58,500 59,000 13,549
14,750 14,875 3,424 29,500 29,750 6,849 59,000 59,500 13,699
14,875 15,000 3,462 29,750 30,000 6,924 59,500 60,000 13,849
15,000 15,125 3,499 30,000 30,250 6,999 60,000 60,500 13,999
15,125 15,250 3,537 30,250 30,500 7,074 60,500 61,000 14,149
15,250 15,375 3,574 30,500 30,750 7,149 61,000 61,500 14,299
15,375 15,500 3,612 30,750 31,000 7,224 61,500 62,000 14,449
15,500 15,625 3,649 31,000 31,250 7,299 62,000 62,500 14,599
15,625 15,750 3,687 31,250 31,500 7,374 62,500 63,000 14,749
15,750 15,875 3,724 31,500 31,750 7,449 63,000 63,500 14,899
15,875 16,000 3,762 31,750 32,000 7,524 63,500 64,000 15,049
16,000 16,125 3,799 32,000 32,250 7,599 64,000 64,500 15,199
16,125 16,250 3,837 32,250 32,500 7,674 64,500 65,000 15,349
16,250 16,375 3,874 32,500 32,750 7,749 65,000 65,500 15,499
16,375 16,500 3,912 32,750 33,000 7,824 65,500 66,000 15,649
16,500 16,625 3,949 33,000 33,250 7,899 66,000 66,500 15,799
16,625 16,750 3,987 33,250 33,500 7,974 66,500 67,000 15,949
16,750 16,875 4,024 33,500 33,750 8,049 67,000 67,500 16,099
16,875 17,000 4,062 33,750 34,000 8,124 67,500 68,000 16,249
17,000 17,125 4,099 34,000 34,250 8,199 68,000 68,500 16,399
17,125 17,250 4,137 34,250 34,500 8,274 68,500 69,000 16,549
17,250 17,375 4,174 34,500 34,750 8,349 69,000 69,500 16,699
17,375 17,500 4,212 34,750 35,000 8,424 69,500 70,000 16,849
17,500 17,625 4,249 35,000 35,250 8,499 70,000 70,500 16,999
17,625 17,750 4,287 35,250 35,500 8,574 70,500 71,000 17,149
17,750 17,875 4,324 35,500 35,750 8,649 71,000 71,500 17,299
17,875 18,000 4,362 35,750 36,000 8,724 71,500 72,000 17,449
18,000 18,125 4,399 36,000 36,250 8,799 72,000 72,500 17,599
18,125 18,250 4,437 36,250 36,500 8,874 72,500 73,000 17,749
18,250 18,375 4,474 36,500 36,750 8,949 73,000 73,500 17,899
18,375 18,500 4,512 36,750 37,000 9,024 73,500 74,000 18,049
18,500 18,625 4,549 37,000 37,250 9,099 74,000 74,500 18,199
18,625 18,750 4,587 37,250 37,500 9,174 74,500 75,000 18,349
18,750 18,875 4,624 37,500 37,750 9,249 75,000 75,500 18,499
18,875 19,000 4,662 37,750 38,000 9,324 75,500 76,000 18,649
19,000 19,125 4,699 38,000 38,250 9,399 76,000 76,500 18,799
19,125 19,250 4,737 38,250 38,500 9,474 76,500 77,000 18,949
19,250 19,375 4,774 38,500 38,750 9,549 77,000 77,500 19,099
19,375 19,500 4,812 38,750 39,000 9,624 77,500 78,000 19,249
19,500 19,625 4,849 39,000 39,250 9,699 78,000 78,500 19,399
19,625 19,750 4,887 39,250 39,500 9,774 78,500 79,000 19,549
19,750 19,875 4,924 39,500 39,750 9,849 79,000 79,500 19,699
賞與等給與所得（三）
計算の基礎となった期間が三箇月までの場合 計算の基礎となった期間が六箇月までの場合 その他の場合
給與の金額 税額 給與の金額 税額 給與の金額 税額
以上 未満 以上 未満 以上 未満
円 円 円 円 円 円 円 円 円
19,875 20,000 4,962 39,750 40,000 9,924 79,500 80,000 19,849
20,000 20,125 4,999 40,000 40,250 9,999 80,000 80,500 19,999
20,125 20,250 5,037 40,250 40,500 10,074 80,500 81,000 20,149
20,250 20,375 5,074 40,500 40,750 10,149 81,000 81,500 20,299
20,375 20,500 5,112 40,750 41,000 10,224 81,500 82,000 20,449
20,500 20,625 5,149 41,000 41,250 10,299 82,000 82,500 20,599
20,625 20,750 5,187 41,250 41,500 10,374 82,500 83,000 20,749
20,750 20,875 5,224 41,500 41,750 10,449 83,000 83,500 20,899
20,875 21,000 5,262 41,750 42,000 10,524 83,500 84,000 21,049
21,000 21,125 5,299 42,000 42,250 10,599 84,000 84,500 21,199
21,125 21,250 5,337 42,250 42,500 10,674 84,500 85,000 21,349
21,250 21,375 5,374 42,500 42,750 10,749 85,000 85,500 21,499
21,375 21,500 5,412 42,750 43,000 10,824 85,500 86,000 21,649
21,500 21,625 5,449 43,000 43,250 10,899 86,000 86,500 21,799
21,625 21,750 5,487 43,250 43,500 10,974 86,500 87,000 21,949
21,750 21,875 5,524 43,500 43,750 11,049 87,000 87,500 22,099
21,875 22,000 5,562 43,750 44,000 11,124 87,500 88,000 22,249
22,000 22,125 5,599 44,000 44,250 11,199 88,000 88,500 22,399
22,125 22,250 5,637 44,250 44,500 11,274 88,500 89,000 22,549
22,250 22,375 5,674 44,500 44,750 11,349 89,000 89,500 22,699
22,375 22,500 5,712 44,750 45,000 11,424 89,500 90,000 22,849
22,500 22,625 5,749 45,000 45,250 11,499 90,000 90,500 22,999
22,625 22,750 5,787 45,250 45,500 11,574 90,500 91,000 23,149
22,750 22,875 5,824 45,500 45,750 11,649 91,000 91,500 23,299
22,875 23,000 5,862 45,750 46,000 11,724 91,500 92,000 23,449
23,000 23,125 5,899 46,000 46,250 11,799 92,000 92,500 23,599
23,125 23,250 5,937 46,250 46,500 11,874 92,500 93,000 23,749
23,250 23,375 5,974 46,500 46,750 11,949 93,000 93,500 23,899
23,375 23,500 6,014 46,750 47,000 12,029 93,500 94,000 24,058
23,500 23,625 6,058 47,000 47,250 12,116 94,000 94,500 24,233
23,625 23,750 6,102 47,250 47,500 12,204 94,500 95,000 24,493
23,750 23,875 6,145 47,500 47,750 12,291 95,000 95,500 24,583
23,875 24,000 6,189 47,750 48,000 12,379 95,500 96,000 24,758
24,000 24,125 6,233 48,000 48,250 12,466 96,000 96,500 24,933
24,125 24,250 6,277 48,250 48,500 12,554 96,500 97,000 25,108
24,250 24,375 6,320 48,500 48,750 12,641 97,000 97,500 25,283
24,375 24,500 6,364 48,750 49,000 12,729 97,500 98,000 25,458
24,500 24,625 6,408 49,000 49,250 12,816 98,000 98,500 25,633
24,625 24,750 6,452 49,250 49,500 12,904 98,500 99,000 25,808
24,750 24,875 6,495 49,500 49,750 12,991 99,000 99,500 25,983
24,875 25,000 6,539 49,750 50,000 13,079 99,500 100,000 26,158
25,000 25,250 6,583 50,000 50,500 13,166 100,000 101,000 26,333
25,250 25,500 6,670 50,500 51,000 13,341 101,000 102,000 26,683
25,500 25,750 6,758 51,000 51,500 13,516 102,000 103,000 27,033
25,750 26,000 6,845 51,500 52,000 13,691 103,000 104,000 27,383
26,000 26,250 6,933 52,000 52,500 13,866 104,000 105,000 27,733
26,250 26,500 7,020 52,500 53,000 14,041 105,000 106,000 28,083
26,500 26,750 7,108 53,000 53,500 14,216 106,000 107,000 28,433
26,750 27,000 7,195 53,500 54,000 14,391 107,000 108,000 28,783
27,000 27,250 7,283 54,000 54,500 14,566 108,000 109,000 29,133
27,250 27,500 7,370 54,500 55,000 14,741 109,000 110,000 29,483
27,500 27,750 7,458 55,000 55,500 14,916 110,000 111,000 29,833
27,750 28,000 7,545 55,500 56,000 15,091 111,000 112,000 30,183
28,000 28,250 7,633 56,000 56,500 15,266 112,000 113,000 30,533
28,250 28,500 7,720 56,500 57,000 15,441 113,000 114,000 30,883
賞與等給與所得（四）
計算の基礎となつた期間が三箇月までの場合 計算の基礎となつた期間が六箇月までの場合 その他の場合
給與の金額 税額 給與の金額 税額 給與の金額 税額
以上 未満 以上 未満 以上 未満
円 円 円 円 円 円 円 円 円
28,500 28,750 7,808 57,000 57,500 15,616 114,000 115,000 31,233
28,750 29,000 7,895 57,500 58,000 15,791 115,000 116,000 31,583
29,000 29,250 7,983 58,000 58,500 15,966 116,000 117,000 31,933
29,250 29,500 8,070 58,500 59,000 16,141 117,000 118,000 32,283
29,500 29,750 8,158 59,000 59,500 16,316 118,000 119,000 32,633
29,750 30,000 8,245 59,500 60,000 16,491 119,000 120,000 32,983
30,000 30,250 8,333 60,000 60,500 16,666 120,000 121,000 33,333
30,250 30,500 8,420 60,500 61,000 16,841 121,000 122,000 33,683
30,500 30,750 8,508 61,000 61,500 17,016 122,000 123,000 34,033
30,750 31,000 8,595 61,500 62,000 17,191 123,000 124,000 34,383
31,000 31,250 8,683 62,000 62,500 17,366 124,000 125,000 34,733
31,250 31,500 8,770 62,500 63,000 17,541 125,000 126,000 35,083
31,500 31,750 8,858 63,000 63,500 17,716 126,000 127,000 35,433
31,750 32,000 8,945 63,500 64,000 17,891 127,000 128,000 35,783
32,000 32,250 9,033 64,000 64,500 18,066 128,000 129,000 36,133
32,250 32,500 9,120 64,500 65,000 18,241 129,000 130,000 36,483
32,500 32,750 9,208 65,000 65,500 18,416 130,000 131,000 36,833
32,750 33,000 9,295 65,500 66,000 18,591 131,000 132,000 37,183
33,000 33,250 9,383 66,000 66,500 18,766 132,000 133,000 37,533
33,250 33,500 9,470 66,500 67,000 18,941 133,000 134,000 37,883
33,500 33,750 9,566 67,000 67,500 19,132 134,000 135,000 38,265
33,750 34,000 9,666 67,500 68,000 19,332 135,000 136,000 38,665
34,000 34,250 9,766 68,000 68,500 19,532 136,000 137,000 39,065
34,250 34,500 9,866 68,500 69,000 19,732 137,000 138,000 39,465
34,500 34,750 9,966 69,000 69,500 19,932 138,000 139,000 39,865
34,750 35,000 10,066 69,500 70,000 20,132 139,000 140,000 40,265
35,000 35,250 10,166 70,000 70,500 20,332 140,000 141,000 40,665
35,250 35,500 10,266 70,500 71,000 20,532 141,000 142,000 41,065
35,500 35,750 10,366 71,000 71,500 20,732 142,000 143,000 41,465
35,750 36,000 10,466 71,500 72,000 20,932 143,000 144,000 41,865
36,000 36,250 10,566 72,000 72,500 21,132 144,000 145,000 42,265
36,250 36,500 10,666 72,500 73,000 21,332 145,000 146,000 42,665
36,500 36,750 10,766 73,000 73,500 21,532 146,000 147,000 43,065
36,750 37,000 10,866 73,500 74,000 21,732 147,000 148,000 43,465
37,000 37,250 10,966 74,000 74,500 21,932 148,000 149,000 43,865
37,250 37,500 11,066 74,500 75,000 22,132 149,000 150,000 44,265
37,500 37,750 11,166 75,000 75,500 22,332 150,000 151,000 44,665
37,750 38,000 11,266 75,500 76,000 22,532 151,000 152,000 45,065
38,000 38,250 11,366 76,000 76,500 22,732 152,000 153,000 45,465
38,250 38,500 11,466 76,500 77,000 22,932 153,000 154,000 45,865
38,500 38,750 11,566 77,000 77,500 23,132 154,000 155,000 46,265
38,750 39,000 11,666 77,500 78,000 23,332 155,000 156,000 46,665
39,000 39,250 11,766 78,000 78,500 23,532 156,000 157,000 47,065
39,250 39,500 11,866 78,500 79,000 23,732 157,000 158,000 47,465
39,500 39,750 11,966 79,000 79,500 23,932 158,000 159,000 47,865
39,750 40,000 12,066 79,500 80,000 24,132 159,000 160,000 48,265
40,000 40,250 12,166 80,000 80,500 24,332 160,000 161,000 48,665
40,250 40,500 12,266 80,500 81,000 24,532 161,000 162,000 49,065
40,500 40,750 12,366 81,000 81,500 24,732 162,000 163,000 49,465
40,750 41,000 12,466 81,500 82,000 24,932 163,000 164,000 49,865
41,000 41,250 12,566 82,000 82,500 25,132 164,000 165,000 50,265
41,250 41,500 12,666 82,500 83,000 25,332 165,000 166,000 50,665
41,500 41,750 12,766 83,000 83,500 25,532 166,000 167,000 51,065
41,750 42,000 12,866 83,500 84,000 25,732 167,000 168,000 51,465
42,000 42,250 12,966 84,000 84,500 25,932 168,000 169,000 51,865
賞與等給與所得（五）
計算の基礎となつた期間が三箇月までの場合 計算の基礎となつた期間が六箇月までの場合 その他の場合
給與の金額 税額 給與の金額 税額 給與の金額 税額
以上 未満 以上 未満 以上 未満
円 円 円 円 円 円 円 円 円
42,250 42,500 13,066 84,500 85,000 26,132 169,000 170,000 52,265
42,500 42,750 13,166 85,000 85,500 26,332 170,000 171,000 52,665
42,750 43,000 13,266 85,500 86,000 26,532 171,000 172,000 53,065
43,000 43,250 13,366 86,000 86,500 26,732 172,000 173,000 53,465
43,250 43,500 13,466 86,500 87,000 26,932 173,000 174,000 53,865
43,500 43,750 13,566 87,000 87,500 27,132 174,000 175,000 54,265
43,750 44,000 13,666 87,500 88,000 27,332 175,000 176,000 54,665
44,000 44,250 13,766 88,000 88,500 27,532 176,000 177,000 55,065
44,250 44,500 13,866 88,500 89,000 27,732 177,000 178,000 55,465
44,500 44,750 13,966 89,000 89,500 27,932 178,000 179,000 55,865
44,750 45,000 14,066 89,500 90,000 28,132 179,000 180,000 56,265
45,000 45,250 14,166 90,000 90,500 28,332 180,000 181,000 56,665
45,250 45,500 14,266 90,500 91,000 28,532 181,000 182,000 57,065
45,500 45,750 14,366 91,000 91,500 28,732 182,000 183,000 57,465
45,750 46,000 14,466 91,500 92,000 28,932 183,000 184,000 57,865
46,000 46,250 14,566 92,000 92,500 29,132 184,000 185,000 58,265
46,250 46,500 14,666 92,500 93,000 29,332 185,000 186,000 58,665
46,500 46,750 14,766 93,000 93,500 29,532 186,000 187,000 59,065
46,750 47,000 14,866 93,500 94,000 29,732 187,000 188,000 59,465
47,000 47,250 14,972 94,000 94,500 29,945 188,000 189,000 59,890
47,250 47,500 15,085 94,500 95,000 30,170 189,000 190,000 60,340
47,500 47,750 15,197 95,000 95,500 30,395 190,000 191,000 60,790
47,750 48,000 15,310 95,500 96,000 30,620 191,000 192,000 61,240
48,000 48,250 15,422 96,000 96,500 30,845 192,000 193,000 61,690
48,250 48,500 15,535 96,500 97,000 31,070 193,000 194,000 62,140
48,500 48,750 15,647 97,000 97,500 31,295 194,000 195,000 62,590
48,750 49,000 15,760 97,500 98,000 31,520 195,000 196,000 63,040
49,000 49,250 15,872 98,000 98,500 31,745 196,000 197,000 63,490
49,250 49,500 15,985 98,500 99,000 31,970 197,000 198,000 63,940
49,500 49,750 16,097 99,000 99,500 32,195 198,000 199,000 64,390
49,750 50,000 16,210 99,500 100,000 32,420 199,000 200,000 64,840
50,000 50,250 16,322 100,000 100,500 32,645 200,000 201,000 65,290
50,250 50,500 16,435 100,500 101,000 32,870 201,000 202,000 65,740
50,500 50,750 16,547 101,000 101,500 33,095 202,000 203,000 66,190
50,750 51,000 16,660 101,500 102,000 33,320 203,000 204,000 66,640
51,000 51,250 16,772 102,000 102,500 33,545 204,000 205,000 67,090
51,250 51,500 16,885 102,500 103,000 33,770 205,000 206,000 67,540
51,500 51,750 16,997 103,000 103,500 33,995 206,000 207,000 67,990
51,750 52,000 17,110 103,500 104,000 34,220 207,000 208,000 68,440
52,000 52,250 17,222 104,000 104,500 34,445 208,000 209,000 68,890
52,250 52,500 17,335 104,500 105,000 34,670 209,000 210,000 69,340
52,500 52,750 17,447 105,000 105,500 34,895 210,000 211,000 69,790
52,750 53,000 17,560 105,500 106,000 35,120 211,000 212,000 70,240
53,000 53,250 17,672 106,000 106,500 35,345 212,000 213,000 70,690
53,250 53,500 17,785 106,500 107,000 35,570 213,000 214,000 71,140
53,500 53,750 17,897 107,000 107,500 35,795 214,000 215,000 71,590
53,750 54,000 18,010 107,500 108,000 36,020 215,000 216,000 72,040
54,000 54,250 18,122 108,000 108,500 36,245 216,000 217,000 72,490
54,250 54,500 18,235 108,500 109,000 36,470 217,000 218,000 72,940
54,500 54,750 18,347 109,000 109,500 36,695 218,000 219,000 73,390
54,750 55,000 18,460 109,500 110,000 36,920 219,000 220,000 73,840
55,000 55,250 18,572 110,000 110,500 37,145 220,000 221,000 74,290
55,250 55,500 18,685 110,500 111,000 37,370 221,000 222,000 74,740
55,500 55,750 18,797 111,000 111,500 37,595 222,000 223,000 75,190
55,750 56,000 18,910 111,500 112,000 37,820 223,000 224,000 75,640
賞與等給與所得（六）
計算の基礎となつた期間が三箇月までの場合 計算の基礎となつた期間が六箇月までの場合 その他の場合
給與の金額 税額 給與の金額 税額 給與の金額 税額
以上 未満 以上 未満 以上 未満
円 円 円 円 円 円 円 円 円
56,000 56,250 19,022 112,000 112,500 38,045 224,000 225,000 76,090
56,250 56,500 19,135 112,500 113,000 38,270 225,000 226,000 76,540
56,500 56,750 19,247 113,000 113,500 38,495 226,000 227,000 76,990
56,750 57,000 19,360 113,500 114,000 38,720 227,000 228,000 77,440
57,000 57,250 19,472 114,000 114,500 38,945 228,000 229,000 77,890
57,250 57,500 19,585 114,500 115,000 39,170 229,000 230,000 78,340
57,500 57,750 19,697 115,000 115,500 39,395 230,000 231,000 78,790
57,750 58,000 19,810 115,500 116,000 39,620 231,000 232,000 79,240
58,000 58,250 19,922 116,000 116,500 39,845 232,000 233,000 79,690
58,250 58,500 20,035 116,500 117,000 40,070 233,000 234,000 80,140
58,500 58,750 20,147 117,000 117,500 40,295 234,000 235,000 80,590
58,750 59,000 20,260 117,500 118,000 40,520 235,000 236,000 81,040
59,000 59,250 20,372 118,000 118,500 40,745 236,000 237,000 81,490
59,250 59,500 20,485 118,500 119,000 40,970 237,000 238,000 81,940
59,500 59,750 20,603 119,000 119,500 41,207 238,000 239,000 82,415
59,750 60,000 20,728 119,500 120,000 41,457 239,000 240,000 82,915
60,000 60,250 20,853 120,000 120,500 41,707 240,000 241,000 83,415
60,250 60,500 20,978 120,500 121,000 41,957 241,000 242,000 83,915
60,500 60,750 21,103 121,000 121,500 42,207 242,000 243,000 84,415
60,750 61,000 21,228 121,500 122,000 42,457 243,000 244,000 84,915
61,000 61,250 21,353 122,000 122,500 42,707 244,000 245,000 85,415
61,250 61,500 21,478 122,500 123,000 42,957 245,000 246,000 85,915
61,500 61,750 21,603 123,000 123,500 43,207 246,000 247,000 86,415
61,750 62,000 21,728 123,500 124,000 43,457 247,000 248,000 86,915
62,000 62,250 21,853 124,000 124,500 43,707 248,000 249,000 87,415
62,250 62,500 21,978 124,500 125,000 43,957 249,000 250,000 87,915
62,500円 22,103 125,000円 44,207 250,000円 88,415
62,500円を超える金額 62,500円の場合の税額に給與の金額のうち62,500円を超える金額の50％に相当する金額を加算した金額 125,000円を超える金額 125,000円の場合の税額に給與の金額のうち125,000円を超える金額の50％に相当する金額を加算した金額 250,000円を超える金額 250,000円の場合の税額に給與の金額のうち250,000円を超える金額の50％に相当する金額を加算した金額
給與の金額に應じて給與の金額欄に該当する行を求め、その行の税金欄に記載されている金額が、その求める税額である。
別表第四　第三十八條第一項第六号の規定による所得税源泉徴收額表
Annexed Table I Tax Table in accordance with Provisions of Art.15
退職所得（一）
給與の金額 税額 給與の金額 税額 給與の金額 税額
以上 未満 以上 未満 以上 未満
円 円 円 円 円 円 円 円
40,000円未満 給與の金額の10%に相当する金額 75,000 76,000 8,375 135,000 136,000 17,250
76,000 77,000 8,500 136,000 137,000 17,400
77,000 78,000 8,625 137,000 138,000 17,550
78,000 79,000 8,750 138,000 139,000 17,700
円 79,000 80,000 8,875 139,000 140,000 17,850
40,000 40,500 4,000 80,000 81,000 9,000 140,000 141,000 18,000
40,500 41,000 4,062 81,000 82,000 9,150 141,000 142,000 18,175
41,000 41,500 4,125 82,000 83,000 9,300 142,000 143,000 18,350
41,500 42,000 4,187 83,000 84,000 9,450 143,000 144,000 18,525
42,000 42,500 4,250 84,000 85,000 9,600 144,000 145,000 18,700
42,500 43,000 4,312 85,000 86,000 9,750 145,000 146,000 18,875
43,000 43,500 4,375 86,000 87,000 9,900 146,000 147,000 19,050
43,500 44,000 4,437 87,000 88,000 10,050 147,000 148,000 19,225
44,000 44,500 4,500 88,000 89,000 10,200 148,000 149,000 19,400
44,500 45,000 4,562 89,000 90,000 10,350 149,000 150,000 19,575
45,000 45,500 4,625 90,000 91,000 10,500 150,000 151,000 19,750
45,500 46,000 4,687 91,000 92,000 10,650 151,000 152,000 19,925
46,000 46,600 4,750 92,000 93,000 10,800 152,000 153,000 20,100
46,500 47,000 4,812 93,000 94,000 10,950 153,000 154,000 20,275
47,000 47,500 4,875 94,000 95,000 11,100 154,000 155,000 20,450
47,500 48,000 4,937 95,000 96,000 11,250 155,000 156,000 20,625
48,000 48,500 5,000 96,000 97,000 11,400 156,000 157,000 20,800
48,500 49,000 5,062 97,000 98,000 11,550 157,000 158,000 20,975
49,000 49,500 5,125 98,000 99,000 11,700 158,000 159,000 21,150
49,500 50,000 5,187 99,000 100,000 11,850 159,000 160,000 21,325
50,000 50,500 5,250 100,000 101,000 12,000 160,000 161,000 21,500
50,500 51,000 5,312 101,000 102,000 12,150 161,000 162,000 21,675
51,000 51,500 5,375 102,000 103,000 12,300 162,000 163,000 21,850
51,500 52,000 5,437 103,000 104,000 12,450 163,000 164,000 22,025
52,000 52,500 5,500 104,000 105,000 12,600 164,000 165,000 22,200
52,500 53,000 5,562 105,000 106,000 12,750 165,000 166,000 22,375
53,000 53,500 5,625 106,000 107,000 12,900 166,000 167,000 22,550
53,500 54,000 5,687 107,000 108,000 13,050 167,000 168,000 22,725
54,000 54,500 5,750 108,000 109,000 13,200 168,000 169,000 22,900
54,500 55,000 5,812 109,000 110,000 13,350 169,000 170,000 23,075
55,000 55,500 5,875 110,000 111,000 13,500 170,000 171,000 23,250
55,500 56,000 5,937 111,000 112,000 13,650 171,000 172,000 23,425
56,000 56,500 6,000 112,000 113,000 13,800 172,000 173,000 23,600
56,500 57,000 6,062 113,000 114,000 13,950 173,000 174,000 23,775
57,000 57,500 6,125 114,000 115,000 14,100 174,000 175,000 23,950
57,500 58,000 6,187 115,000 116,000 14,250 175,000 176,000 24,125
58,000 58,500 6,250 116,000 117,000 14,400 176,000 177,000 24,300
58,500 59,000 6,312 117,000 118,000 14,550 177,000 178,000 24,475
59,000 59,500 6,375 118,000 119,000 14,700 178,000 179,000 24,650
59,500 60,000 6,437 119,000 120,000 14,850 179,000 180,000 24,825
60,000 61,000 6,500 120,000 121,000 15,000 180,000 181,000 25,000
61,000 62,000 6,625 121,000 122,000 15,150 181,000 182,000 25,175
62,000 63,000 6,750 122,000 123,000 15,300 182,000 183,000 25,350
63,000 64,000 6,875 123,000 124,000 15,450 183,000 184,000 25,525
64,000 65,000 7,000 124,000 125,000 15,600 184,000 185,000 25,700
65,000 66,000 7,125 125,000 126,000 15,750 185,000 186,000 25,875
66,000 67,000 7,250 126,000 127,000 15,900 186,000 187,000 26,050
67,000 68,000 7,375 127,000 128,000 16,050 187,000 188,000 26,225
68,000 69,000 7,500 128,000 129,000 16,200 188,000 189,000 26,400
69,000 70,000 7,625 129,000 130,000 16,350 189,000 190,000 26,575
70,000 71,000 7,750 130,000 131,000 16,500 190,000 191,000 26,750
71,000 72,000 7,875 131,000 132,000 16,650 191,000 192,000 26,925
72,000 73,000 8,000 132,000 133,000 16,800 192,000 193,000 27,100
73,000 74,000 8,125 133,000 134,000 16,950 193,000 194,000 27,275
74,000 75,000 8,250 134,000 135,000 17,100 194,000 195,000 27,450
退職所得（二）
給與の金額 税額 給與の金額 税額 給與の金額 税額
以上 未満 以上 未満 以上 未満
円 円 円 円 円 円 円 円 円
195,000 196,000 27,625 255,000 256,000 39,500 315,000 316,000 51,875
196,000 197,000 27,800 256,000 257,000 39,700 316,000 317,000 52,100
197,000 198,000 27,975 257,000 258,000 39,900 317,000 318,000 52,325
198,000 199,000 28,150 258,000 259,000 40,100 318,000 319,000 52,550
199,000 200,000 28,325 259,000 260,000 40,300 319,000 320,000 52,775
200,000 201,000 28,500 260,000 261,000 40,500 320,000 321,000 53,000
201,000 202,000 28,700 261,000 262,000 40,700 321,000 322,000 53,225
202,000 203,000 28,900 262,000 263,000 40,900 322,000 323,000 53,450
203,000 204,000 29,100 263,000 264,000 41,100 323,000 324,000 53,675
204,000 205,000 29,300 264,000 265,000 41,300 324,000 325,000 53,900
205,000 206,000 29,500 265,000 266,000 41,500 325,000 326,000 54,125
206,000 207,000 29,700 266,000 267,000 41,700 326,000 327,000 54,350
207,000 208,000 29,900 267,000 268,000 41,900 327,000 328,000 54,575
208,000 209,000 30,100 268,000 269,000 42,100 328,000 329,000 54,800
209,000 210,000 30,300 269,000 270,000 42,300 329,000 330,000 55,025
210,000 211,000 30,500 270,000 271,000 42,500 330,000 331,000 55,250
211,000 212,000 30,700 271,000 272,000 42,700 331,000 332,000 55,475
212,000 213,000 30,900 272,000 273,000 42,900 332,000 333,000 55,700
213,000 214,000 31,100 273,000 274,000 43,100 333,000 334,000 55,925
214,000 215,000 31,300 274,000 275,000 43,300 334,000 335,000 56,150
215,000 216,000 31,500 275,000 276,000 43,500 335,000 336,000 56,375
216,000 217,000 31,700 276,000 277,000 43,700 336,000 337,000 56,600
217,000 218,000 31,900 277,000 278,000 43,900 337,000 338,000 56,825
218,000 219,000 32,100 278,000 279,000 44,100 338,000 339,000 57,050
219,000 220,000 32,300 279,000 280,000 44,300 339,000 340,000 57,275
220,000 221,000 32,500 280,000 281,000 44,500 340,000 341,000 57,500
221,000 222,000 32,700 281,000 282,000 44,700 341,000 342,000 57,725
222,000 223,000 32,900 282,000 283,000 44,900 342,000 343,000 57,950
223,000 224,000 33,100 283,000 284,000 45,100 343,000 344,000 58,175
224,000 225,000 33,300 284,000 285,000 45,300 344,000 345,000 58,400
225,000 226,000 33,500 285,000 286,000 45,500 345,000 346,000 58,625
226,000 227,000 33,700 286,000 287,000 45,700 346,000 347,000 58,850
227,000 228,000 33,900 287,000 288,000 45,900 347,000 348,000 59,075
228,000 229,000 34,100 288,000 289,000 46,100 348,000 349,000 59,300
229,000 230,000 34,300 289,000 290,000 46,300 349,000 350,000 59,525
230,000 231,000 34,500 290,000 291,000 46,500 350,000 351,000 59,750
231,000 232,000 34,700 291,000 292,000 46,700 351,000 352,000 59,975
232,000 233,000 34,900 292,000 293,000 46,900 352,000 353,000 60,200
233,000 234,000 35,100 293,000 294,000 47,100 353,000 354,000 60,425
234,000 235,000 35,300 294,000 295,000 47,300 354,000 355,000 60,650
235,000 236,000 35,500 295,000 296,000 47,500 355,000 356,000 60,875
236,000 237,000 35,700 296,000 297,000 47,700 356,000 357,000 61,100
237,000 238,000 35,900 297,000 298,000 47,900 357,000 358,000 61,325
238,000 239,000 36,100 298,000 299,000 48,100 358,000 359,000 61,550
239,000 240,000 36,300 299,000 300,000 48,300 359,000 360,000 61,775
240,000 241,000 36,500 300,000 301,000 48,500 360,000 361,000 62,000
241,000 242,000 36,700 301,000 302,000 48,725 361,000 362,000 62,225
242,000 243,000 36,900 302,000 303,000 48,950 362,000 363,000 62,450
243,000 244,000 37,100 303,000 304,000 49,175 363,000 364,000 62,675
244,000 245,000 37,300 304,000 305,000 49,400 364,000 365,000 62,900
245,000 246,000 37,500 305,000 306,000 49,625 365,000 366,000 63,125
246,000 247,000 37,700 306,000 307,000 49,850 366,000 367,000 63,350
247,000 248,000 37,900 307,000 308,000 50,075 367,000 368,000 63,575
248,000 249,000 38,100 308,000 309,000 50,300 368,000 369,000 63,800
249,000 250,000 38,300 309,000 310,000 50,525 369,000 370,000 64,025
250,000 251,000 38,500 310,000 311,000 50,750 370,000 371,000 64,250
251,000 252,000 38,700 311,000 312,000 50,975 371,000 372,000 64,475
252,000 253,000 38,900 312,000 313,000 51,200 372,000 373,000 64,700
253,000 254,000 39,100 313,000 314,000 51,425 373,000 374,000 64,925
254,000 255,000 39,300 314,000 315,000 51,650 374,000 375,000 65,150
退職所得（三）
給與の金額 税額 給與の金額 税額 給與の金額 税額
以上 未満 以上 未満 以上 未満
円 円 円 円 円 円 円 円 円
375,000 376,000 65,375 400,000 401,000 71,000 425,000 426,000 77,250
376,000 377,000 65,600 401,000 402,000 71,250 426,000 427,000 77,500
377,000 378,000 65,825 402,000 403,000 71,500 427,000 428,000 77,750
378,000 379,000 66,050 403,000 404,000 71,750 428,000 429,000 78,000
379,000 380,000 66,275 404,000 405,000 72,000 429,000 430,000 78,250
380,000 381,000 66,500 405,000 406,000 72,250 430,000 431,000 78,500
381,000 382,000 66,725 406,000 407,000 72,500 431,000 432,000 78,750
382,000 383,000 66,950 407,000 408,000 72,750 432,000 433,000 79,000
383,000 384,000 67,175 408,000 409,000 73,000 433,000 434,000 79,250
384,000 385,000 67,400 409,000 410,000 73,250 434,000 435,000 79,500
385,000 386,000 67,625 410,000 411,000 73,500 435,000 436,000 79,750
386,000 387,000 67,850 411,000 412,000 73,750 436,000 437,000 80,000
387,000 388,000 68,075 412,000 413,000 74,000 437,000 438,000 80,250
388,000 389,000 68,300 413,000 414,000 74,250 438,000 439,000 80,500
389,000 390,000 68,525 414,000 415,000 74,500 439,000 440,000 80,750
390,000 391,000 68,750 415,000 416,000 74,750 440,000円 81,000
391,000 392,000 68,975 416,000 417,000 75,000 440,000円を超える金額 440,000円の場合の税額に給與の金額のうち440,000円を超える金額の25％に相当する金額を加算した金額
392,000 393,000 69,200 417,000 418,000 75,250
393,000 394,000 69,425 418,000 419,000 75,500
394,000 395,000 69,650 419,000 420,000 75,750
395,000 396,000 69,875 420,000 421,000 76,000
396,000 397,000 70,100 421,000 422,000 76,250
397,000 398,000 70,325 422,000 423,000 76,500
398,000 399,000 70,550 423,000 424,000 76,750
399,000 400,000 70,775 424,000 425,000 77,000
【表】
給與の金額に應じて給與の金額欄に該当する行を求め、その税額欄に記載されている金額がその求める税額である。
第二條　法人税法（昭和二十二年法律第二十八号）の一部を次のように改正する。
Article 2.　The Corporation Tax Law (Law No.28 of 1947) shall be partially revised as follows:
第二條中「及び資本」及び「及びこれに関する資本」を削る。
In Art.2, "and capital" and "the capital concerned therewith" shall be deleted.
第三條中「及び資本」を削る。
In Art.3, "and capital" shall be deleted.
第五條　削除
Art.5　deleted.
第六條第一項中「各事業年度」の下に「（清算中の事業年度を除く。以下同じ。）」を加える。
In Art 6, Par.1, "(excluding the accounting period in liquidation;the same goes hereinafter)" shall be added next to "during the accounting period" and to "and accounting periods."
第八條中「及び資本」及び第四号を削る。
In Art.8, "and capital" and item 4 shall be deleted.
第九條第四項の次に次の一項を加える。
The following one paragraph shall be added next to Art.9, Par.4.
農業協同組合、農業協同組合連合会、産業組合、産業組合連合会、貸家組合、貸家組合連合会、貸室組合、貸室組合連合会、市街地信用組合、商工協同組合、漁業会、製造業会、道府縣水産業会、中央水産業会、森林組合、森林組合連合会、都道府縣林業会、日本林業会、蚕糸協同組合、蚕糸業会、農林中央金庫、商工組合中央金庫、塩業組合、塩業組合連合会及び塩業組合中央会が取り扱つた物の数量、價額その他事業の分量に対して分配すべき金額は、これらの法人が第十八條乃至第二十二條の申告書に当該分配金額に関する申告の記載をなした場合においては、第一項の普通所得の計算上、これを損金に算入する。
For purposes of calculating the normal income as referred to under Par.1, the rebate commensurate with the quantity or value of goods handled or other business activities carried, by Agricultural Cooperatives, Federations of Agricultural Cooperatives, Industrial Cooperative, Federations of Industrial Cooperatives, House Lenders'Associations, Federations of House Lenders'Associations, Room Renting Associations, Federations of Room Renting Associations, Urban District Credit Associations, Commercial&Industrial Cooperatives, Fishermen's Associations, Manufacturers'Associations, Prefectural&Central Fishery Associations, Forestry Cooperatives, Federations of Forestry Cooperatives, Prefectural Forestry Associations, the Japan Forestry Association, Sericultural Cooperatives, Sericultural Associations, the Central Bank of Agriculture&Forestry, the Central Bank of Commercial&Industrial Cooperatives, Salt Dealers Cooperatives, Federations of Salt Dealers'Cooperatives, and the Central Association of Salt Dealers shall be counted into doss, in case the above corporations have stated necessary matters relative to the rebate in a return referred to under Arts.18-22 inclusive.
同條第五項中「前三項」を「前四項」に改める。
In Par.5 of the said Article, "the preceding three paragraphs" shall read "the preceding four paragraphs."
第十三條第一項中「各事業年度の資本の金額に対し百分の十」を「当該事業年度の資本金額に対し百分の三十」に改める。
In Art.13, Par.1, "10% of the amount of capital employed in every accounting period" shall read "30% of the amount of capital employed in the accounting period concerned."
第十四條第一項第二号中「又は社員」を「、社員又は出資者」に改め、同條第三項中「第九條第五項」を「第九條第五項及び第六項」に改める。
In Art.14, Par.1, Item 2, "or partners" shall read "partners or investors," and in Par.3 of the said Article, "Art.9, Par.5" shall read "Art.9, Pars.5 and 6."
第十五條第一項中「各事業年度の資本は、各事業年度」を「第十三條第一項の資本金額は、当該事業年度」に、「各事業年度開始」を「当該事業年度開始」に改め、同條第二項から第四項までのうち「各事業年度の資本」を「第十三條第一項の資本金額」に改める。
In Art.15, Par.1, "The capital in every accounting period" shall read "The capital as referred to under Art.13, Par.1" ; "each accounting period" shall read "the accounting period concerned" ;and in Pars.2-3 of said Article, "The capital" shall read "The capital referred to under Art.13, Par.1" and in Par.4 of said Article "the capital" shall read "the capital referred to under Art.13, Par.1."
第十七條第一号及び第二号を次のように改める。
In Art.17, Item 1 and Item 2 shall be amended as follows:
一　各事業年度の普通所得　所得金額の百分の三十五
1.　Normal income accrued during every accounting period......　35% of the amount of income.
二　各事業年度の超過所得
2.　Excess income accrued during every accounting period......
各事業年度の超過所得金額を左の各級に區分し、逓次に各税率を適用する。
The tax shall be imposed at the following rates on the successive increments of excess in come:
各事業年度の普通所得のうち、当該事業年度の資本金額に対し百分の三十を乘じて算出した金額を超える金額　百分の十
The excess of normal income of each accounting period over 30% of the amount of capital employed......　10%.
同百分の五十を乘じて算出した金額を超える金額　百分の十五
Ditto over 50% of the amount of capital employed......　15%.
同百分の百を乘じて算出した金額を超える金額　百分の二十
Ditto over 100% of the amount of capital employed......　20%.
同條第四号を削る。
Item 4 of the said Article shall be deleted.
第十八條第一項中「、超過所得金額及び資本金額」を「及び超過所得金額」に改め、同條第二項中「、超過所得金額及び資本金額」を「及び超過所得金額」に改め、「及び資本」を削り、同條第五項中「、超過所得又は資本」を「又は超過所得」に改める。
In Art.18, Par.1, "excess income and capital" shall read "and excess income," and in Par.2 of the said Article, "excess income and capital" shall read "and excess income," and "and capital shall be deleted;and in Par.5 of the said Article" excess income or capital "shall read" or excess income."
第十九條第一項及び第二項竝びに第二十條第一項中「、超過所得金額及び資本金額」を「及び超過所得金額」に改める。
In Art.19, Pars.1 and 2 and Art.20, Par.1, "excess income and capital" shall read "and excess income."
第二十一條第一項中「超過所得金額及び資本金額」を「及び超過所得金額」に改め、同條第三項中「宗教法人」を「第九條第五項に掲げる法人、宗教法人」に改める。
In Art.21, Par.1, "excess income and capital" shall read "and excess income" ;and in Par. of the said Article, "religions corporations" shall read "the corporations as enumerated under Art 9, Par.5, religious corporations."
第二十二條第一項中「、超過所得金額及び資本金額」を「及び超過所得金額」に改める。
In Art.22, Par.1, "excess income and capital" shall read "and excess income."
第二十三條第二項中「その他清算に関する計算書」を「、清算所得金額の計算に関する明細書」に改め、同條に次の一項を加える。
In Art 23, Par.2, "other papers on the computation regarding liquidation" shall read "detailed statement on the computation of income at liquidations," and the following one paragraph shall be added to the said Article.
前二項の規定は、解散した法人が残余財産のうち拂込株式金額又は出資金額を超えない部分を分配しようとする場合について、これを準用する。
The provisions of the preceding two paragraphs shall apply with necessary modifications to the case where a corporation in liquidation intends to distribute the liquidate assets to the extent not exceeding the paid in amount of shares or of the investment.
第二十四條第二項中「及び合併に因り継承した資産の明細書」を「、合併に因り継承した資産の明細書、清算所得金額の計算に関する明細書及び当該清算所得に対する法人税の税額の計算に関する明細書」に改め、同條に次の一項を加える。
In Art.24, Par.2, "as well as the detailed statement on the assets succeeded by the amalgamation" shall read "detailed statements on the assets succeeded by the amalgamation, on the computation of the income in liquidation and on the computation tax imposable upon the income in liquidation concerned," and the following one paragraph shall be added to the said Article.
前二項の規定は、合併に因り消滅した法人に法人税を課すべき清算所得のない場合について、これを準用する。
The provisions of the preceding two paragraphs shall apply with necessary modifications to the case where a corporation discontinued to exist by amalgamation has no income in liquidation subject to the corporation tax.
第二十五條第一項中「、超過所得金額若しくは資本金額」を「若しくは超過所得金額」に改める。
In Art.25, Par.1, "excess income or capital" shall read "or excess income."
第二十六條第一項第一号から第七号までのうち「、超過所得及び資本」を「及び超過所得」に改め、同條第二項を次のように改める。
In Art.26, Par.1, Items 1-7 inclusive, "excess income and capital" shall read "and excess income," and Par.2 of the said Article shall be amended as follows:
第十八條乃至第二十四條の申告期限後に当該各條に定める申告書を提出した法人の当該申告書に記載された各事業年度の普通所得若しくは超過所得又は清算所得に対する法人税（第二十條第一項、第二十二條第一項又は第二十二條第三項において準用する第十九條第一項若しくは第二十條第一項の規定による申告書を申告期限後に提出した場合においては、前項第二号、第四号又は第六号の規定により納付すべき法人税を除く。）又は第二十五條第一項の規定による申告書を修正した法人の当該修正に因り増加した各事業年度の普通所得若しくは超過所得又は清算所得に対する法人税については、当該申告書の提出又は修正の日に納付しなければならない。
Corporation tax due on the normal income, excess income or on the income at liquidation, which has been declared in a return filed after the time limit set forth under each of Arts.18-24 inclusive (excluding the corporation tax to be paid pursuant to the provisions of Item 2, Item 4 or Item 6 of the preceding paragraph in case a return referred to under Art.19, Par.1 or Art.20, Par.1 as are applied with necessary modifications by virtue of Art.20, Par.1, Art.22, Par.1 or Art.22, Par.3 has been filed after the time-limit) or due on the normal income, excess income, or the income at liquidation which increased due to the revision of a return made pursuant to the provisions of Art.25, Par.1 shall be paid on the date of filing or revision of the return concerned.
第二十七條及び第二十九條第一項中「、超過所得若しくは資本」を「若しくは超過所得」に改める。
In Art.27 and Art.29, Par.1, "the excess income or the capital" shall read "or the excess. income."
第三十五條第二項中「百分の三十五」を「百分の二十五」に、「百分の六十」を「百分の四十」に、「百分の七十」を「百分の五十」に、「百分の七十五」を「百分の六十」に、「百分の八十」を「百分の七十、五百万円を超える金額に百分の八十」に改め、同條第三項中「、超過所得及び資本」を「及び超過所得」に、「同項」を「第一項」に改める。
In Art.35, Par.2, "35%" shall read "25%" and "60%" shall read "40%" and "70%" shall read "50%" and "75" shall read "60%," and "80% to the amount over 1,000,000 yen" shall read "70% to the amount over 1.000,000 yen but under 5,000,000 yen and 80% to the amount over 5,000,000 yen" ;and in Par.3 of the said Article, "excess income and capital" shall read "and excess income" and "the said paragraph" shall read "Par.1."
第四十條第一項中「十万円」を「二十万円」に改める。
In Art 40, Par.1, "100,000 yen" shall read "200,000 yen."
第四十一條　削除
Art 41.　deleted
第四十二條第一項中「命令の定めるところにより、」を削り、「五銭」を「十銭」に改め、同項の次に次の三項を加える。
In Art.42, Par.1, "as prescribed by Ordinance" shall be deleted and "5 yen" , shall read "10 yen" and the following three paragraphs shall be added next to the said paragraph
前項の規定は、同項の規定により加算すべき税額の計算の基礎となる税額が百円未満であるときは、これを適用しない。当該税額に百円未満の端数があるときは、これを切り捨てて計算する。
The provisions of the preceding paragraph shall not apply in case the amount of tax basic to the computation of the penalty tax is under 100 yen. A fraction of 100 yen in the tax concerned shall be omitted for the computation of the penalty tax.
前二項の規定により計算した加算すべき税額が十円未満であるときは、これを納付することを要しない。
The penalty tax computed pursuant to the provisions of the preceding two paragraphs need not be paid if it turns out less than 10 yen.
第二十八條の規定は、第一項の場合について、これを準用する。
The provision of Art.28 shall apply with necessary modifications to the case of Par.1.
同條第二項中「前項」を「前四項」に改める。
In Par.2 of the said Article, "the preceding paragraph" shall read "the preceding four paragraphs."
第四十三條中「命令の定めるところにより、命令で定める期間に應じ、」及び「一箇月を経過するごとに」を削り、「百分の五」を「百分の二十五」に改め、但書を削り、同條に次の一項を加える。
In Art.43, "as prescribed by Ordinance," "according to the term of time prescribed by Ordinance" and "for each month elasped" shall be deleted, "5%" shall read "25%," the proviso shall be deleted, and the following one paragraph shall be added to the said Article.
前條第二項及び第三項の規定は、前項の場合について、これを準用する。
The provisions of Pars.2 and 3 of the preceding Article shall apply with necessary modifications to the case of the preceding paragraph.
第四十五條及び第四十六條中「收税官吏」を「大藏省の收税官吏又は法人の納税地の所轄税務署若しくは所轄財務局の收税官吏」に改める。
In Arts.45 and 46, "Taxation officials" shall read "Taxation officials of the Ministry of Finance, or of the taxation office or the Regional Financial Bureau having jurisdiction over the place of payment."
第四十六條の二　前二條の規定は、大藏省の收税官吏又は納税地の所轄税務署若しくは所轄財務局の收税官吏以外の收税官吏の当該收税官吏の所属する税務署又は財務局の所轄區域内に本店、支店、工場、営業所その他これに準ずるものを有する納税義務がある法人又は納税義務があると認められる法人に対する質問又は檢査について、これを準用する。
Art.46-(2).　The provisions of the preceding two Articles shall apply with necessary modifications to the question or inspection to be made, by taxation officials other than taxation officials of the Ministry of Finance or of the taxation office or the Regional Financial Bureau having jurisdiction over the place of payment, to a corporation which is liable or deemed liable to pay the tax and which has its head office, branch office, factory, business place or others facilities of similar nature within the jurisdiction of the taxation office or the Regional Financial Bureau to which the taxation officials concerned belong.
第四十六條の三　法人税は、納税義務がある法人の本店又は主たる事務所の所在地をその納税地とする。
Art.46-(3).　The place of payment of the corporation tax shall be the location of a head office or main office of a corporation liable to pay the tax.
この法律の施行地に本店又は主たる事務所を有しない法人でこの法律の施行地に資産又は事業を有するものは、納税地を定めて政府に申告しなければならない。その申告がないときは、政府は、その納税地を指定する。
A corporation which has not its head office or main office within the enforcement area of the present Law but which has its assets or business within the same area shall appoint the place of payment and inform the Government of the appointment. In case of no information the Government appoints the place of payment.
政府は、第一項又は前項前段の規定による納税地が法人の事業の状況からみて法人税の納税地に不適当であると認める場合においては、これらの規定にかかわらず、当該法人の納税地を指定することができる。
The Government may appoint the place of payment of a corporation not-with-standing the provisions of Par.1 or the former part of Par.2, in case the Government deems the place of payment chosen by the corporation improper in view of the business activity of the corporation.
第四十八條第一項中「三倍」を「五倍」に改め、同條第三項中「決定」を「更正又は決定」に改める。
In Art.48, Par.1, "3 times" shall read "5 times," and in Par.3 of the said Article, "determine" shall read "correct or determine."
第四十九條中「五万円」を「二十万円」に改め、同條第一号及び第三号中「第四十六條の規定」の下に「（第四十六條の二において準用する場合を含む。）」を加える。
In Art.49, "50,000 yen" shall read "200,000 yen" an in Items 1 and 3 of the said Article, "(including cases where the said Articles apply with necessary modifications by virtue of Art.46-2)" shall be added next to "the provisions of Art.46."
附則第七條の次に次の一條を加える。
The following one Article shall be added next to Art.7 of the Supplementary Provisions.
第八條　第九條第五項に掲げる法人については、各事業年度の普通所得に対する法人税の税率は、第十七條第一号の規定にかかわらず、所得金額の百分の二十五とし、清算所得のうちその他の金額に対する法人税の税率は、同條第三号の規定にかかわらず、その他の金額の百分の四十とする。
Art.8,　the rate of corporation tax imposable upon the normal income in each accounting period of a corporation enumerated under Art.9, Par.5 of the Corporation Tax Law shall be 25% of the income, notwithstanding the provisions of Art.17, Item 1 of the said Law and the rate of corporation tax imposable upon other amount in the income at liquidation of the said corporation shall be 40% of other amount said above, notwithstanding the provisions of Item 3 of the said Article.
第三條　有價證券移轉税法（昭和十二年法律第七号）の一部を次のように改正する。
Article 3.　The Securities Transfer Tax Law (Law No.7 of 1937) shall be partially revised as follows:
第二條中「出資證券ヲ含ム」の下に「以下同ジ」を加える。
In Art.2, "(hereinafter the same)" shall be added next to "including contribution certificates."
第五條　有價證券移轉税ハ左ノ區別ニ從ヒ之ヲ納ムベシ
Art.5.　The securities transfer tax shall be paid according to the following classification:
第一種　有價證券仲買人ヲ買受人トスル賣買取引ニ因ル移轉
Class I:　transfer made by buying and selling in which a broker of securities is a buyer;
株券　取得價額ノ千分ノ二
stocks and shares:　2/1000 of the cost of acquisition;
其ノ他ノ有價證券　取得價額ノ千分ノ一
other securities:　1/1000 of the cost of acquisition.
第二種　第一種以外ノ移轉
Class II:　transfer other than Class A;
甲　證券取引所ニ於ケル賣買取引ニ因ル移轉
A.　transfer made by buying and selling at the Exchange;
株券　取得價額ノ千分ノ四
stocks and shares:　4/1000 of the cost of acquisition;
其ノ他ノ有價證券　取得價額ノ千分ノ二
other securities:　2/1000 of the cost of acquisition.
乙　其ノ他ノ移轉
B.　other securities;
株券　取得價額ノ千分ノ八
shares and stocks:　8/1000 of the cost of acquisition;
其ノ他ノ有價證券　取得價額ノ千分ノ四
other securities:　4/1000 of the cost of acquisition.
第十三條ノ二第一項中「命令ノ定ムル所ニ依リ」を削り、同項の次に次の二項を加える。
In Art.13-(2), Par.1, "as provided for by Ordinance" shall be deleted;and after the said paragraph shall be added the following two paragraphs:
前項ノ規定ハ同項ノ規定ニ依リ加算スベキ税額ノ計算ノ基礎タル税額ガ百円未満ナルトキハ之ヲ適用セズ当該税額ニ百円未満ノ端数アルトキハ之ヲ切捨テ計算ス
The provisions of the preceding paragraph shall not apply if the amount of tax basic to the computation of the amount of tax to be added pursuant to the provisions of the same paragraph is less than 100 yen. If the amount of tax has a fraction of 100 yen the fraction shall be omitted.
前二項ノ規定ニ依リ計算シタル加算税ノ税額ガ十円未満ナルトキハ之ヲ納付スルコトヲ要セズ
If the amount of the additional tax computed pursuant to the provisions of the preceding two paragraphs proves to be less than 10 yen it need not be paid.
同條第二項中「前項」を「第一項」に改める。
In Par.2 of the said Article, "the preceding paragraph" shall read "Par.1."
第十三條ノ三　第十二條第二項ノ規定ニ依リ有價證券移轉税ヲ徴收スル義務アル者徴收スベキ有價證券移轉税ヲ徴收セザル場合又ハ其ノ徴收シタル税金ヲ納付セザル場合ニ於テ徴收スベキ有價證券移轉税ヲ徴收セザルコト又ハ徴收シタル税金ヲ納付セザルコトニ付已ムヲ得ザル事由アリト認ムル場合ヲ除クノ外政府ハ徴收セザル有價證券移轉税ノ税額又ハ納付セザル有價證券移轉税ノ税額ニ百分ノ二十五ノ割合ヲ乘ジテ計算シタル金額ニ相当スル有價證券移轉税ヲ徴收ス
Art.13-(3).　In case where a person who is liable to collect the securities transfer tax pursuant to the provisions of Art.12, Par.2 fails to collect the securities transfer tax or fails to turn over the collected tax to the Government, the Government, excepting cases where there were inevitable reasons for the failure, shall collect the securities transfer tax which shall be equal to the amount computed by multiplying the amount of the securities transfer tax not collected or not paid at the rate of 25%.
政府ハ前項ノ規定ニ依リ徴收スル税額ヲ決定シタルトキハ之ヲ第十二條第二項ノ規定ニ依リ有價證券移轉税ヲ徴收スル義務アル者ニ通知ス
The Government, when it determined the amount of tax pursuant to the provisions of the preceding paragraph, shall inform the matter to a person diable to collect the securities transfer tax pursuant to the provisions of Art.12, Par.2.
前條第二項及第三項ノ規定ハ第一項ノ場合ニ付之ヲ準用ス
The provisions of Pars.2 and 3 of the preceding Article shall apply with necessary modifications to the case of Par.1.
第二十一條に次の一項を加える。
The following one paragraph shall be added to Art.21:
前項ノ罪ヲ犯シタル者ニハ情状ニ因リ懲役及罰金ヲ併科スルコトヲ得
A person who has committed the crime of the preceding paragraph, man, in consideration of the circumstances, be condemned both to penal servitude and a fine.
第二十二條第一項中「三倍」を「五倍」に改める。
In Art.22, Par.1, "three times" shall read "5 times."
第二十四條中「二万円」を「十万円」に改める。
In Art.24, "20,000 yen" shall read "100,000 yen."
第四條　相続税法（昭和二十二年法律第八十七号）の一部を次のように改正する。
Article.4.　The Estate Tax Law No.87 of 1947) shall be partially revised as follows:
第十九條第二号中「千円」を「三千円」に、同條第三号中「三万円」を「五万円」に改める。
In Art.19, Item 2, "1,000 yen" shall read "3,000 yen," and in Item 3 of the said Article, "30, 00 yen" shall read "50,000 yen."
第二十八條第二号中「千円」を「三千円」に、同條第三号中「五千円」を「一万円」に改める。
In Art.28, Item 2, "1,000 yen" shall read "3,000 yen," and in Item 3 of the said Article, "5,000 yen" shall read "10,000 yen."
第五十一條第一項中「一万円」を「三万円」に改め、同項の次に次の二項を加える。
In Art.51, Par.1, "10,000 yen" shall read "30,000 yen" and the following two paragraphs shall be added next to the said paragraph:
政府は、前項の規定により年賦延納の許可を受けた者が金銭で延納年割額を超えて相続税を納付することが困難でなくなつたと認めるときは、その納付が困難でなくなつた金額を限度として、その許可を取り消し、延納年割額を変更し又は延納の年限を短縮することができる。
In case the Government judges that the person who was granted a permit for deferred payment by virtue of the provisions of the preceding paragraph has become able to pay more than admitted in cash, the Government may, within the extent of the increased ability, repeal the permit of change terms for, or shorten the term of the deferred payment once-granted.
政府は、第一項の規定による延納を許可し又は前項の規定により延納の許可を取り消し、延納年割額を変更し若しくは延納の年限を短縮したときは、当該納税義務者に通知する。
The Government shall, when it made determination pusuant to the provisions of Par.1 or the preceding paragraph, on the permit of deferred payment, the repeal thereof, change of instalment or on the shortening of the term thereof, inform the taxpayer of the determinaton.
同條第二項中「前項」を「前三項」に改める。
In Par.2 of the same Article, "the preceding paragraph" shall read "the preceding three paragraphs."
第五十八條第一項中「命令の定めるところにより、」を削り、「五銭」を「十銭」に改め、同條第二項を次のように改める。
In Art.58, Par.1, "as provided for by Ordinance" shall be deleted, "5 sen" shall read "10 sen" and Par.2 of the said Article shall be amended as follows:
前項の規定は、同項の規定により加算すべき税額の計算の基礎となる税額が百円未満であるときは、これを適用しない。当該税額に百円未満の端数があるときは、これを切り捨てて計算する。
The provisions of the preceding paragraph shall not apply in case the amount of tax basis to the computation is less than 100 yen. The fraction of 300 yen in the basic tax shall be omitted for purposes of the preceding paragraph.
前二項の規定により計算して加算すべき税額が十円未満であるときは、これを納付することを要しない。
In case the tax to be added to pursuant to the provisions of the preceding two paragraphs proves less than 10 yen, it need not be paid.
第四十一條第四項の規定は、第一項の場合について、これを準用する。
The provisions of Art.41, Par.4 shall apply with necessary modifications to the case of Par.1.
同條第三項中「第一項」を「第一項乃至第三項」に改める。
In Par.3 of the said Article, "Par.1" shall read "Pars.1-3 inclusive."
第五十九條第一項中「命令の定めるところにより、命令で定める期間に應じ、」及び「一箇月を経過するごとに」を削り、「百分の五」を「百分の二十五」に改め、但書を削り、同項の次に次の一項を加える。
In Art.59, Par.1, "as prescribed by Ordinance" "according to the term of time prescribed by Ordinance" and "for each month that has lapsed" shall be deleted and "5%" shall read "25%" and the proviso shall be deleted;and the following paragraph shall be added next to the same paragraph:
前條第二項及び第三項の規定は、前項の場合について、これを準用する。
The provisions of Pars.2-3 of the preceding Article shall apply with necessary modifications to the case of the preceding paragraph.
同條第二項中「前項」を「第一項」に改める。
In Par.2 of the same Article, "the preceding paragraph" shall read "Par.1."
第七十一條第一項中「三倍」を「五倍」に改め、同條第三項中「決定」を「更正又は決定」に改める。
In Art.71, Par.(1), "3 times" shall read "5 times" and in Par.3 of the said Article "determine" shall read "correct or determine."
第七十二條中「五万円」を「二十万円」に改める。
In Art.72, "50,000 yen" shall read "200,000 yen."
附則第三條第一項但書第三号を第六号とし、第二号の次に次の三号を加える。
The proviso, Item 3 to Art.3, Par.1 of the Supplementary Provisions shall read Item 6, and the following three items shall be added next to proviso Item 2:
三　政府は、相続税の年賦延納を求める者が相続税を金銭で一時に納付することが困難でないと認めるときは、その納付が困難でない金額を限度として、從前の第十七條の規定にかかわらず、年賦延納を許可しないことができる。
3.　In case the Government deems it feasible for a taxpayer who requests the deferred payment in instalment of the estate tax to pay thr estate tax in cash at a time, the Government need not, notwithstanding the provisions of Art.17 of the old Law, permit the deferred payment to the extent of the amount of which the payment is deemed feasible.
四　政府は、年賦延納の許可を受けた者が金銭で延納年割額を超えて相続税を納付することが困難でないと認めるときは、その納付が困難でない金額を限度として、その許可を取り消し、延納年割額を変更し又は延納の年限を短縮することができる。
4.　In case the Government judges it feasible for a taxpayer to whom the deferred payment was once granted in accordance with the preceding paragraph to pay the estate tax in excess of the annual instalment, the Government may repeal the permission, change the amount of instalment or shorten the period of deferred payment within the extent of the feasible amount.
五　年賦延納に係る相続税を徴收する場合においては、命令で定める期間に應じ、当該税額百円について一日十銭の割合を乘じて算出した金額に相当する税額を加算して徴收する。
5.　As to the estate tax to be paid in instalment, a taxpayer shall pay an additional tax in addition to the basic tax, which is to be computed, according to the term of time prescribed by Ordinance, by multiplying the basic tax at the rate of 10 sen per 100 yen per diem.
同條第一項の次に次の一項を加える。
The following one paragraph shall be added next to Par.1 of the same Article:
第五十一條第三項の規定は、前項但書第四号の場合について、第五十八條第二項及び第三項の規定は、前項但書第五号の場合について、これを準用する。
The provisions of Art.51, Par.3 shall apply with necessary modifications to the proviso, Item 4 of the preceding paragraph;the provisions of Art.58, Pars.2 and 3 shall apply with necessary modifications to the proviso, Item 5 of the preceding paragraph.
附則第四條中「当該相続税額」の下に「（前條第一項但書第五号の規定により加算する税額を除く。）」を加える。
In Art.4 of the Supplementary Provisions, "(exclusive of the tax to be added pursuant to the provisions of the proviso, Item 5 of Par.1 of the preceding Article)" shall be added next to "the amount of the estate tax concerned."
第五條　通行税法（昭和十五年法律第四十三号）の一部を次のように改正する。
Article 5.　A Part of the Travelling Tax Law (Law No.43 of 1940) shall be amended as follows:
第二條　通行税ノ税率ハ旅客運賃ノ百分ノ五トス
Article 2.　The tax rate of the travelling tax shall be 5% of the passenger fare.
第二條ノ二を削る。
Art.2-(2) shall be deleted.
第三條　急行車船、準急行車船又ハ寢臺車船ニ乘車船ノ契約ヲ爲シタル場合ニ於テハ前條ノ規定ニ依ルノ外急行料金、準急行料金又ハ寢臺料金ノ百分ノ二十ノ税率ニ依リ通行税ヲ課ス
Article 3.　In case a contract of taking an express, quasi-express or sleeping car or ship has been made, the travelling tax shall be imposed at the rate of 20% of the express or quasi-express charge or of berth charge, besides the the tax referred to under the provisions of the preceding Article.
第四條中「乘車船區間二十粁以下ノ三等乘客及」を削る。
In Art.4, "upon 3rd class passengers who take a train or a ship in distance under 20 kilometres and" shall be deleted.
第五條及第六條　削除
Arts.5-6　inclusive shall be deleted.
第七條中「第二條第一項及第二項、第二條ノ二第一項、第三條竝ニ」及び同條後段を削る。
In Art.7, "Art.2, Pars.1 and 2, Art.2-(2), Par.1, Art.3 and" and the latter part of the same Article shall be deleted.
第八條中「運賃、急行料金」を「旅客運賃、急行料金、準急行料金」に改める。
In Art.8, "a freight, express charges" shall read "a passenger fare, express charge, quasi-express charge."
第十一條ノ二第一項中「命令ノ定ムル所ニ依リ」を削り、同項の次に次の二項を加える。
In Art.11-(2), Par.1, "as prescribed by Ordinance" shall be deleted, and the following two paragraphs shall be added next to the same paragraph.
前項ノ規定ハ同項ノ規定ニ依リ加算スベキ税額ノ計算ノ基礎タル税額ガ百円未満ナルトキハ之ヲ適用セズ当該税額ニ百円未満ノ端数アルトキハ之ヲ切捨テ計算ス
The provisions of the preceding paragraph shall not apply, in case the amount of tax basic to the computation is less than 100 yen, in case there is a fraction of 100 yen in the basic tax, the fraction shall be ommitted in computation.
前二項ノ規定ニ依リ計算シタル加算税ノ税額ガ十円未満ナルトキハ之ヲ納付スルコトヲ要セズ
In case the additional amount of tax computed pursuant to the provisions of the preceding two paragraphs proves less than 10 yen, the tax need not be paid.
同條第二項中「前項」を「第一項」に改める。
In Par.2 of the same Article, "the preceding paragraph" shall read "Par.1."
第十一條ノ三　第八條ノ規定ニ依リ通行税ヲ徴收スル義務アル者徴收スベキ通行税ヲ徴收セザル場合又ハ其ノ徴收シタル税金ヲ納付セザル場合ニ於テハ徴收スベキ通行税ヲ徴收セザルコト又ハ其ノ徴收シタル税金ヲ納付セザルコトニ付已ムヲ得ザル事由アリト認ムル場合ヲ除クノ外政府ハ徴收セザル通行税ノ税額又ハ納付セザル通行税ノ税額ニ百分ノ二十五ノ割合ヲ乘ジテ計算シタル金額ニ相当スル通行税ヲ徴收ス
Article 11-(3)　In case a person who is liable to collect the travelling tax pursuant to the provisions of Art.8 has failed to collect the tax or failed to turn over the collected tax to the Government, the Government shall, excepting cases where there were ievitable reasons for the failure, collect a penalty tax, which is to be computed by multiplying 25% to the amount of tax not collected or failed to turn over.
政府ハ前項ノ規定ニ依リ徴收スル税額ヲ決定シタルトキハ之ヲ徴收義務者ニ通知ス
In case the Government has decided a penalty tax pursuant to the provisions of the preceding paragraph, the Government shall notify the same to the person liable to collect the travelling tax.
前條第二項及第三項ノ規定ハ第一項ノ場合ニ付之ヲ準用ス
The provisions of Pars.2 and 3 of the preceding Article shall apply with necessary modifications to the case of Par 1.
第十三條第一項中「三倍」を「五倍」に改める。
In Art.13, Par.1, "3 times" shall read "5 times."
第十四條中「二万円」を「十万円」に改める。
In Art.14, "20,000 yen" shall read "100,000 yen."
附則に次の三項を加える。
Next to the Supplementary Provisions, the following three paragraphs shall be added:
國有鐵道（國有鐵道ニ関聯スル國営船舶ヲ含ム以下同ジ）ニ付テハ当分ノ間第二條ノ旅客運賃ハ國有鐵道運賃法第三條及第四條ニ規定スル運賃ノ百五分ノ百、第三條ノ急行料金又ハ準急行料金ハ同法第六條ニ規定スル料金ノ百二十分ノ百、第三條ノ寢臺料金ハ同法第九條ノ規定ニ依リ運輸大臣ガ定ムル料金ノ百二十分ノ百トス
For the time being, as to the Government railroads (inclusive of the Government ships connected with the Government railroad;hereinafter the name), the passenger fare as prescribed in Art.2 shall be 100/105 of the fare referred to under Arts.3 and 4 of the Government Railrords Fare Law, and the express or quasi-express charge as prescribed in Art.3 shall be 100/120 of the fare referred to under Art.6 of the same Law, and the berth-charge as prescribed in Art.3 shall be 100/120 of the fare defined by the Minister of Transportation by virtue of the provisions of Art.9 of the same Law.
前項ノ運賃又ハ料金ニハ國有鐵道運賃法第八條ノ規定ニ依リ運輸大臣ガ変更スル運賃又ハ料金ヲ含ムモノトス
The fare or charge of the preceding paragraph shall include the fare or charge which the Minister of Transportation changes by virtue of the provisions of Art.8 of the Government Railroads Fare Law.
國庫出納金端数計算法（大正五年法律第二号）第一條第一項（同法第二條第一項ニ於テ準用スル場合ヲ含ム）ノ規定ハ当分ノ間國有鐵道ノ乘客ニ対スル通行税ニ付テ運輸業者ガ第八條ノ規定ニ依リ通行税ヲ徴收スル場合ニハ之ヲ適用セズ
The provisions of Art.1. Par.1 (including the case as applied with necessary modifications in Art.2, Par.1 of the same Law) of the Law concerning the Computation of the Fraction of the Receipts of the Treasury (Law No.2 of 1916) shall, for the time being, not apply to the case where the carriers collect the travelling tax from the passengers of the Government railroads by virtue of the provisions of Art.8.
第六條　登録税法（明治二十九年法律第二十七号）の一部を次のように改正する。
Article 6.　The Registration Tax Law (Law No.27 of 1896) shall be partially amended as follows:
第二條第一項及び第五項中「三十円」を「六十円」に、「十五円」を「三十円」に、「百五十円」を「三百円」に改める。
In Art.2, Pars.1 and 5, "30 yen" shall read "60 yen," "15 yen" shall read "30 yen" and "150 yen" shall read "300 yen."
第三條第一項中「六十円」を「百二十円」に、「三十円」を「六十円」に、「十五円」を「三十円」に改める。
In Art.3, Par.1, "60 yen" shall read "120 yen," "30 yen" shall read "60 yen and" 15 yen "shall read" 30 yen."
第三條ノ三及び第三條ノ四中「百五十円」を「三百円」に改める。
In Art.3-(3) and Art.3-(4), "150 yen" shall read "300 yen."
第三條ノ五中「十円」を「二十円」に、「六円」を「十五円」に、「三円」を「十円」に、「六十円」を「百二十円」に改める。
In Art.3-(5), "10 yen" shall read "20 yen," "6 yen" shall read "15 yen," "3 yen" shall read "10 yen" and "60 yen" shall read "120 yen."
第四條第一項中「三十円」を「六十円」に、「六円」を「十五円」に、「三円」を「十円」に改める。
In Art.4, Par.1, "30 yen" shall read "60 yen," "6 yen" shall read "15 yen" and "3 yen" shall read "10 yen."
第五條中「六百円」を「千二百円」に、「百五十円」を「三百円」に改め、第五條ノ二を削る。
In Art.5, "600 yen" shall read "1200 yen," "150 yen" shall read "300 yen," and Art.5-(2) shall be deleted.
第六條第一項中「千五百円」を「三千円」に、「六百円」を「千二百円」に、「四百五十円」を「九百円」に、「百五十円」を「三百円」に改め、「農工債券、」を削り、同條第二項中「百五十円」を「三百円」に改める。
In Art.6, Par.1, "1,500 yen" shall read "3,000 yen," "600 yen" shall read "1,200 yen," "450 yen" shall read "900 yen" and "150 yen" shall read "300 yen," and "agricultural and industrial debentures" shall be deleted;and in Par.2 of the said Article, "150 yen" shall read "300 yen."
第六條ノ二第一項中「六百円」を「千二百円」に改め、同條第二項中「百五十円」を「三百円」に改める。
In Art.6-(2), Par.1, "600 yen shall read" 1,200 yen "and in Par.2 of the said Article" 150 yen, "shall read" 300 yen."
第六條ノ三中「六百円」を「千二百円」に改める。
In Art.6-(3), "600 yen" shall read "1,200 yen."
第六條ノ四第一項中「六百円」を「千二百円」に、「三百円」を「六百円」に、「百五十円」を「三百円」に、同項第五号中「民法第七百九十四條第七百九十五條及第七百九十七條」を「民法第七百五十六條乃至第七百五十八條」に改め、同條第二項中「六十円」を「百二十円」に改める。
In Art.6-(4), Par.1, "600 yen" shall read "1,200 yen," "300 yen" shall read "600 yen," "150 yen" shall read "300 yen" ;and in Item 5 of the said paragraph, "Arts.794,795 and 797 of the Civil Code" shall read "Arts.756-758 inclusive of the Civil Code;and in Par.2 of the said Article," 60 yen "shall read" 120 yen."
第七條中「千五百円」を「三千円」に、「六百円」を「千二百円」に、「六十円」を「百二十円」に改める。
In Art.7, "1,500 yen" shall read "3,000 yen," "600 yen" shall read "1,200 yen" and "60 yen" shall read "120 yen."
第八條中「千五百円」を「三千円」に、「七百五十円」を「千五百円」に、「三百円」を「六百円」に、「二百円」を「四百円」に、「三十円」を「六十円」に改める。
In Art.8, "1500 yen" shall read "3,000 yen," "750 yen" shall read "1,500 yen," "300 yen" shall read "600 yen," "200 yen" shall read "400 yen" and "30 yen" shall read "60 yen."
第九條中「四百五十円」を「六百円」に、「三百円」を「四百円」に、「百八十円」を「二百五十円」に、「百二十円」を「二百円」に、「九十円」を「百五十円」に、「六十円」を「百円」に、「二百四十円」を「三百円」に、「六百円」を「九百円」に、「三十円」を「六十円」に改める。
In Art.9, "450 yen" shall read "600 yen," "300 yen" shall read "400 yen," "180 yen" shall read "250 yen," "120 yen" shall read "200 yen," "90 yen" shall read "150 yen," "60 yen" shall read "100 yen," "240 yen" shall read "300 yen," "600 yen" shall read as "900 yen" and "30 yen" shall read "60 yen."
第十條中「六十円」を「百二十円」に、「三百円」を「六百円」に、「三十円」を「六十円」に、「百五十円」を「三百円」に、「十五円」を「三十円」に改める。
In Art.10, "60 yen" shall read "120 yen," "300 yen" shall read "600 yen," "30 yen" shall read "60 yen," "150 yen" shall read "300 yen" and 15 yen "shall read" 30 yen."
第十條ノ二中「六百円」を「千二百円」に、「六十円」を「百二十円」に、「三百円」を「六百円」に、「三十円」を「六十円」に、「十五円」を「三十円」に改める。
In Art.10-(2), "600 yen" shall read "1,200 yen," "60 yen" shall read "120 yen," "300 yen" shall read "600 yen," "30 yen" shall read "60 yen" and "15 yen" shall read "30 yen."
第十一條乃至第十二條ノ二中「六十円」を「百二十円」に、「百五十円」を「三百円」に、「三十円」を「六十円」に改める。
In Arts.11 to 12-(2) inclusive, "60 yen" shall read "120 yen," 150 yen "shall read" 300 yen "and" 30 yen "shall read" 60 yen."
第十三條中「六十円」を「百二十円」に、「六百円」を「千二百円」に、「百五十円」を「三百円」に、「三十円」を「六十円」に改める。
In Art.13, "60 yen" shall read "120 yen," "600 yen" shall read "1,200 yen," "150 yen" shall read "300 yen" and "30 yen" shall read "60 yen."
第十四條中「三千円」を「六千円」に、「千五百円」を「三千円」に、「三百円」を「六百円」に、「百五十円」を「三百円」に、「三十円」を「六十円」に、「六千円」を「一万二千円」に、「六百円」を「千二百円」に、「六十円」を「百二十円」に、「十五円」を「三十円」に、「十円」を「二十円」に改める。
In Art.14, "3,000 yen" shall read "6,000 yen," "1,500 yen" shall read "3,000 yen," "300 yen" shall read "600 yen," "150 yen" shall read "300 yen," "30 yen" shall read "60 yen," "6,000 yen" shall read "12,000 yen," "600 yen" shall read "1,200 yen," "60 yen" shall read "120 yen," "15 yen" shall read "30 yen" and "10 yen" shall read "20 yen."
第十五條中「四百五十円」を「九百円」に、「九十円」を「百八十円」に、「三十円」を「六十円」に、「百五十円」を「三百円」に、「四十五円」を「九十円」に、「十円」を「二十円」に、「十五円」を「三十円」に、「三百円」を「六百円」に改める。
In Art.15, "450 yen" shall read "900 yen," "90 yen" shall read "180 yen" "30 yen" shall read as "60 yen," "150 yen," shall read "300 yen," "45 yen" shall read "90 yen," "10 yen" shall read "20 yen," "15 yen" shall read "30 yen" and "300 yen" shall read "600 yen."
第十五條ノ二中「六十円」を「百二十円」に、「三百円」を「六百円」に、「三十円」を「六十円」に、「二百円」を「四百円」に、「百五十円」を「三百円」に、「十五円」を「三十円」に改める。
In Art.15-(2), "60 yen" shall read "120 yen," "300 yen" shall read "600 yen," "30 yen" shall read "60 yen," "200 yen" shall read "400 yen," "150 yen" shall read "300 yen" and "15 yen" shall read "30 yen."
第十八條　登録税ハ其ノ全額十円未満ナルトキハ之ヲ十円トス一円未満ノ端数アルトキハ之ヲ切捨ツ
Article 18.　If the amount of the registration tax is less than 10 yen, it shall be 10 yen;if it has a fraction of 1 yen, the fraction shall be omitted.
第十九條第七号中「日本證券取引所、」、「生命保險中央会、損害保險中央会、」、「貿易組合、貿易組合聯合会、貿易組合中央会、造船組合、造船組合聯合会、海運組合、海運組合聯合会、肥料製造業組合、」、「日本證券取引所法、」、「生命保險中央会法、損害保險中央会法、」及び「貿易組合法、造船事業法、海運組合法、重要肥料統制法、」を削り、同條第十五号中「農工銀行、」を削る。
In Art.19, Item 7, "Japan Securities Exchange," "Central Association of Life Insurance, Central Association of Damage Insurance," "Foreign Trade Association, Federation of Foreign Trade Associations, Central Association of Foreign Trade Associations, Ship-building Association, Federation of Ship-building Associations, Marine Transportation Association, Federation of Marine Transportation Associations, Manure Manufacturing Business Associations," "Japan Securities Exchange Law," "Central Association of Life Insurance Law, Central Association of Damage Insurance Association Law" and "Foreign Trade Association Law, Ship-building Business Law, Marine Transportation Association Law, Important Manure Control Law" shall be deleted;and in Item 15 of the same Article, "Agricultural and Industrial Bank" shal be deleted.
第七條　酒税法（昭和十五年法律第三十五号）の一部を次のように改正する。
Article 7.　The Liquor Tax Law (Law No.35 of 1940) shall be partially amended as follows:
第二十七條第一項を次のように改める。
Art.27, Par.1 shall be amended as follows:
酒税ノ税率左ノ如シ
The rate of liqour tax shall be as follows:
一　清酒
1.　Refined Sake
第一級　一石ニ付　三万三千円
1st Class　　33,000 yen per 1 koku
第二級　一石ニ付　二万四千五百円
2nd Class　　24,500 1
二　合成清酒　一石ニ付　二万千円
2.　Imitation sake　　21,000 1
三　濁酒　一石ニ付　一万五千円
3.　Unrefined sake　　15,000 1
四　白酒　一石ニ付　三万三千円
4.　White sake　　33,000 1
五　味淋　一石ニ付　二万五千二百円
5.　Mirin　　25,200 1
六　焼酎　一石ニ付　二万千五百円
6.　Shochu　　21,500 1
七　麦酒　一石ニ付　一万四千七百円
7.　Beer　　14,700 1
八　果実酒
8.　Fruts Wine
第一級　一石ニ付　二万五千円
1st Class　　25,000 1
第二級　一石ニ付　二万円
2nd Class　　20,000 1
第三級　一石ニ付　一万五千円
3rd Class　　15,000 1
九　雜酒
9.　Miscellaneous liquor
第一級　一石ニ付　三万五千円
1st Class　　35,000 1
第二級　一石ニ付　二万六千円
2nd Class　　26,000 1
アルコール分二十度ヲ超ユルトキハアルコール分二十度ヲ超ユル一度毎ニ千五百六十円ヲ加フ
If alcoholic content exceeds 20 grades, 1,560 yen shall be added for every additional 1 grade in excess of 20 grades.
第三級　一石ニ付　二万五千五百円
3rd Class　　25,500 yen per 1 koku
アルコール分二十度ヲ超ユルトキハアルコール分二十度ヲ超ユル一度毎ニ千五百三十円ヲ加フ
If alcoholic content exceeds 20 grades, 1,530 yen shall be added for every additional 1 grade in excees of 20 grades.
第四級　一石ニ付　二万円
4th Class　　20,000 yen per 1 koku
同條第三項中「九百三十円」を「千四百三十円」に改める。
In Par.3 of the same Article, "930 yen" shall read "1,430 yen."
第二十七條ノ二中「百分ノ百」を「百分ノ五十」に、「百分ノ三百」を「百分ノ二百」に改める。
In Art.27-(2), "100/100" shall read "50/100," and "300/100," shall read "200/100."
第二十七條ノ四及び第二十七條ノ五中「第二十七條、第二十七條ノ二又ハ第八十三條」を「第二十七條又ハ第二十七條ノ二」に改め、第一号から第三号までを次のように改める。
In Art.27-(4) and Art.27-(5), "Art.27, Art.27-(2) or Art.83" shall read "Art.27 or Art.27-(2)," and Items 1-3 shall be amended as follows:
一　清酒
1.　Refined Sake
第一級　一石ニ付　四万四千円
1st Class　　44,000 yen per 1 koku
第二級　一石ニ付　三万九千円
2nd Class　　39,000 1
二　合成清酒及焼酎　一石ニ付　三万七千円
2.　Imitation sake and shochu　　37,000 1
三　味淋　一石ニ付　三万九千五百円
3.　Mirin　　39,500 1
四　麦酒　一石ニ付　二万二千円
4.　Beer　　22,000 1
五　雜酒
5.　Miscellaneous liquor
第一級　一石ニ付　九万円
1st Class　　90,000 1
第二級及第三級
2nd and 3rd Class
アルコール分二十度ヲ超エザルモノ
If alcoholic content does not exceed 20 grades
一石ニ付　五万八千円
　58,000 yen per 1 koku
アルコール分二十度ヲ超ユルモノ
If alcoholic content exceeds 20 grades
一石ニ付　七万五千円
　75,000 yen per 1 koku
六　前各号以外ノ酒類　一石ニ付　一万円
6.　Liquor other than each of the preceding items　　10,000 yen per 1 koku
第四十四條　削除
Art.44　shall be deleted.
第四十五條中「若ハ納税ヲ保證シタル酒造組合ノ組合員」を削る。
In Art.45, "or members of liquor brewers association who have insured tax payment" shall be deleted.
第四十六條第二項中「又ハ納税ヲ保證シタル酒造組合ノ組合員」を削り、同條第三項中「又ハ酒造組合ノ組合員」を削る。
In Art.46, Par.2 "or members of liquor brewers association who have insured tax payment" shall be deleted and in Par.3 of the said Article, "or members of liquor brewers association" shall be deleted.
第六十一條第一項第二号中「前條第一項及」を削る。
In Art.61, Par.1, Item 2, "Par.1 of the preceding Art. and" shall be deleted.
第六十三條ノ二第三項中「間接國税犯則者處分法」を「國税犯則取締法」に改める。
In Art.63-(2) Par.3 "Indirect National Tax Penalty Law" shall read "National Tax Penalty Law."
第六十四條第一項中「五万円」を「十万円」に改める。
In Art.64, Par.1, "50,000 yen" shall read "100,000 yen."
第六十五條中「三万円」を「五万円」に改める。
In Art.65, "30,000 yen" shall read "50,000 yen."
第八十三條乃至第八十五條　削除
Arts.83-85　inclusive shall be deleted.
第八條　清涼飮料税法（大正十五年法律第十六号）の一部を次のように改正する。
Article 8.　A part of the Soft Drinks Tax Law (Law No.16 of 1926) shoall be amended as follows:
第二條中「三千九百円」を「五千三百円」に、「六千九百円」を「九千五百円」に、「二千五百五十円」を「三千五百円」に改める。
In Art.2, "3,900 yen" shall read "5,300 yen," "6,900 yen" shall read "9,500 yen" and "2,550 yen" shall read "3,500 yen."
第三條を削り、第四條を第三條とする。
Art.3 shall be deleted, and Art.4 shall read Art.3.
第四條　天然ニ湧出スル清涼飮料ヲ容器ニ充填スルコトハ本法ノ適用ニ付テハ之ヲ第二種ノ清涼飮料ノ製造ト看做ス天然ニ湧出スル清涼飮料ヲ原料トシテ第三種ノ清涼飮料ヲ製造スルコト亦同シ
Art.4.　In respect to the application of the present Law, filling the natural soft drinks into the container shall be deemed the manufacturing of Class II soft drinks, the same shall hold good in the maunfacturing of Class III soft drinks in which the natural soft drinks are materials.
第五條第三号を削る。
Art.5, item 3 shall be deleted.
第六條第一項及び第七條中「又ハ第三号」を削る。
In Art.6, Par.1 and Art.7, "of item 3" shall be deleted.
第十條ノ二　清涼飮料ヲ製造セムトスル者ハ製造場一個所毎ニ政府ニ申告スヘシ其ノ製造ヲ廃止セムトスルトキ亦同シ
Art.10-(2).　A person who intends to manufacture the soft drinks is liable to declare it to the Government per each manufactory. The same shall hold good in case a person intended to abolish the manufacturing.
第十三條　政府ニ申告セスシテ清涼飮料ヲ製造シタル者ハ十万円以下ノ罰金ニ處ス
Art.13.　A person who, without declaring to the Government, manufactured the soft drinks shall be fined not exceeding 100,000 yen.
前項ノ罪ヲ犯シタル者ハ情状ニ因リ五年以下ノ懲役若ハ其ノ製造場ヨリ移出シタル清涼飮料ニ対スル清涼飮料税十倍ニ相当スル金額カ十万円ヲ超ユルトキ十万円ヲ超エ其ノ清涼飮料税十倍以下ニ相当スル罰金ニ處シ又ハ懲役及罰金ヲ併科スルコトヲ得
A person who committed the offense under the preceding paragraphs shall, in accordance with circumstances, be liable to imprisonment not exceeding five years or to a fine, when the amount ten times of the soft drinks tax imposable upon the soft drinks transferred from the manufactory exceeds 100,000 yen, more than 100,000 yen but less then ten times as much as the soft drinks, or to both imprisonment and fine.
第一項ノ清涼飮料ニ付テハ直ニ其ノ清涼飮料税ヲ徴收ス
As to the soft drinks as referred to under Paragraph 1, the soft drinks tax shall immediately be collected.
第十四條中「五万円」を「十万円」に改める。
It Art.14, "50,000 yen" shall read "100,000 yen."
第十五條第四項を次のように改める。
Art.15, Par.4 shall be amended as follows:
第十三條第三項ノ規定ハ第一項及第二項ノ場合ニ付之ヲ準用ス
The provisions of Art 13, Par.3 shall apply with necessary modifications to the case of Pars.1 and 2.
第十六條及び第十七條中「三万円」を「五万円」に改める。
In Ars.16 and 17, "30,000 yen" shall read "50,000 yen."
第十九條　削除
Art.19　shall be deleted.
第二十條ノ二第一項を削り、同條第三項中「第十三條第一項及第一項ノ場合ニ於テハ直ニ其ノ清涼飮料税ヲ、」を削る。
Art.20-(2) Par.2 shall be deleted, and in Par.3, of the said Article, "in the case of Art.13 Par.1 and Par.1 above, the soft drinks tax payable shall at once be collected, and" shall be deleted.
第二十一條但書中「但シ」の下に「第十三條第二項、」を加え、「竝ニ前條第一項及第二項」を「及前條第一項」に改める。
In Art.21, proviso, "Art.13 Par.2" shall be added next to "in the case of" and "and Pars.1 and 2 of the preceding Article," shall read "and Par.1 of the preceding Article."
第九條　砂糖消費税法（明治三十四年法律第十三号）の一部を次のように改正する。
Article 9.　A part of the Sugar Excise Law (Law No.13 of 1901) shall be amended as follows:
第三條　消費税ノ税率左ノ如シ
Art.3.　The tax rate of the excise is as follows:
一　砂糖
1.　Sugar
第一種　分蜜セサル砂糖　百斤ニ付　千八百円
1 Class　Centrifugal sugar　Per 100 kin　1,800 yen
第二種　其ノ他ノ砂糖但シ氷砂糖、角砂糖、棒砂糖其ノ他類似ノモノヲ除ク　百斤ニ付　二千二百円
2　Class Other sugar, excluding cristallized sugar, lump sugar, bar sugar and others of the similar nature　Per 100 kin　2,200 yen
第三種　氷砂糖、角砂糖、棒砂糖其ノ他類似ノモノ　百斤ニ付　二千九百円
3　Class Cristallized sugar, lump sugar, bar sugar and others of the similar nature　Per 100 kin　2,900 yen
消費税ヲ課セラレタル第二種ノ砂糖ヲ以テ製造シタルモノニ在リテハ百斤ニ付七百円
Products manufactured with such sugar as is defined as 2 class to which the excise is imposable Per 100 kin 700 yen
二　糖蜜
2.　Treacle
第一種　氷砂糖ヲ製造スルトキニ生スル糖蜜　百斤ニ付　千七百円
1　Class Treacle produced by manufacturing the cristallized sugar　Per 100 kin　1,700 yen
第二種　其ノ他ノ糖蜜　百斤ニ付　八百五十円
2　Class Other treacle　Per 100 kin　850 yen
三　糖水　百斤ニ付　千七百円
3.　Sugar water　Per 100 kin　1,700 yen
第十二條ノ四　政府ニ申告セスシテ砂糖、糖蜜又ハ糖水ヲ製造シタル者ハ十万円以下ノ罰金二處ス
Art.12-(4).　A person who, without declaring to the government, manufactured sugar, treacle or sugar water shall be liable to a fine not exceeding 100,000 yen.
前項ノ罪ヲ犯シタル者ハ情状ニ因リ五年以下ノ懲役若ハ其ノ製造場ヨリ引渡シタル砂糖、糖蜜若ハ糖水ニ対スル消費税十倍ニ相当スル金額カ十万円ヲ超ユルトキ十万円ヲ超エ其ノ消費税十倍以下ニ相当スル罰金ニ處シ又ハ懲役及罰金ヲ併科スルコトヲ得
A person who committed the offence under the preceding Article shall, in accordance with circumstances, be liable to imprisonment not exceeding five years, or to a fine, when the amount equal to 10 times of the excise imposable upon sugar, treacle or sugar water transferred from the mauufactory exceeds 100,000 yen, more than 100,000 yen but not more than 10 times of the excise, or to both imprisonment and fine.
第一項ノ砂糖、糖蜜又ハ糖水ニ付テハ直ニ其ノ消費税ヲ徴收ス
As to sugar, treacle or sugar water, as referred to under Par.1, the excise shall immediately be collected.
第十三條第一号を削り、第二号を第一号とし、以下順次繰り上げる。
Art.13, item 1 shall be deleted, and item 2 shall read item 1 and the succeeding numbers shall be advanced by one.
第十五條中「三万円」を「五万円」に改める。
In Art.15, "30,000 yen" shall read "50,000 yen."
第十六條中「第十三條又ハ」を「第十二條ノ四乃至」に、「第十四條ノ二」を「第十二條ノ四第二項又ハ第十四條ノ二第一項」に改める。
In Art.16, "Art.13 or" shall read "Art.12-(4) and" and "Art.14-(2)" shall read "Art.12-(4), Par.(2) or Art.14-(2), Par.(1)."
第十七條中「第十三條」を「第十二條ノ四」に改める。
In Art.17, "Art.13" shall read "Art.12-(4)."
第十條　織物消費税法（明治四十三年法律第七号）の一部を次のように改正する。
Article 10.　The Textile Excise Law (Law No.7 of 1910) shall be partially amended as follows:
第三條第一項第二号中「製造者」の下に「（法人ヲ除ク）」を加える。
In Art.3, Par.1, item 2, next to "a manufacturer" shall be added "(excluding a corporation)."
第十六條ノ三　第十二條但書ニ該当スル場合ヲ除クノ外政府ニ申告セスシテ織物ヲ製造シタル者ハ十万円以下ノ罰金ニ處ス
Art.16-(3).　A person who has, other than the case he comes under the proviso of Art.12, produced textiles without the declaration to the Government shall be fined not more than 100,000 yen.
前項ノ罪ヲ犯シタル者ハ情状ニ因リ五年以下ノ懲役若ハ其ノ製造場ヨリ引渡シタル織物ニ対スル消費税十倍ニ相当スル金額カ十万円ヲ超ユルトキ十万円ヲ超エ其ノ消費税十倍以下ニ相当スル罰金ニ處シ又ハ懲役及罰金ヲ併科スルコトヲ得
A person who has committed the crime of the preceding paragraph shall, in consideration of the circumstances, be imprisoned for not more than 5 years or fined, the amount equal to 10 times of the excise imposable upon textiles transferred from a factory exceeds 100,000 yen, more than 100,000 yen but not mere than 10 times of the excise, or imprisoned and fined at the same time.
第一項ノ織物ニ付テハ直ニ其ノ消費税ヲ徴收ス
The excise shall at once be collected in regard to the textiles of Par.1.
第十七條第一項第一号を削り、同項第二号を第一号とし、以下順次繰り上げる。
Art.17, Par.1, item 1 shall be deleted, and item 2 of the same paregraph shall be item 1 and the following numbers shall be advanced by one:
第十八條中「三万円」を「五万円」に改める。
In Art.18, "30,000 yen" shall read "50,000 yen."
第十九條中「第十七條」を「第十六條ノ三第一項又ハ第十七條第一項」に、「第十七條第二項」を「第十六條ノ三第二項又ハ第十七條第二項」に改める。
In Art.19, "Art.17" shall read "Art.16-(3), Par.1, or Art.17, Par.1" and "Art.17, Par.2" shall read "Art.16-(3), Par.2 or Art.17, Par.2."
第二十一條中「第十七條又ハ」を「第十六條ノ三乃至」に改める。
In Art.21, "Art.17 or" shall read "Art.16-(3) and."
第十一條　物品税法（昭和十五年法律第四十号）の一部を次のように改正する。
Article 11.　A part of the Commodity Tax Law (Law No.40 of 1940) shall be amended as follows:
第一條第一項を次のように改める。
Art.1, Par.1 shall be amended as follows:
左ニ掲グル物品ニシテ命令ヲ以テ定ムルモノニハ本法ニ依リ物品税ヲ課ス
The commodity tax shall be imposed by virtue or the present Law on articles enumerated below which may be provided for by Ordinance:
第一種
Class 1:
甲類
Group A
一　ゴルフ用具、同部分品及附属品
1.　Articles for golf, and parts and accessories thereof
二　娯樂用ノモーターボート、スカール及ヨット
2.　Motor-boats, sculls and yachts for amusement
三　撞球用具
3.　Articles for billiards
四　乘用自動車
4.　Motor cars for riding
五　貴石若ハ半貴石又ハ之ヲ用ヒタル製品
5.　Precious stones, semi-precious stones or manufactures in which they are used
六 眞珠又ハ眞珠ヲ用ヒタル製品
6. Pearls or manufactures in which these are used
七　貴金属製品又ハ金若ハ白金ヲ用ヒタル製品
7.　Precious metal maunfactures, or manufactures in which gold or platinum is used
八　鼈甲製品
8.　Tortoise-shell manufactures
九　珊瑚製品、琥珀製品、象牙製品及七宝製品
9.　Coral manufactures, amber manufactures, ivory manufactures, and cloisonne manufactures
十　毛皮又ハ毛皮製品但シ第四十一号ニ掲グルモノヲ除ク
10.　Furs or fur manufactures, excluding those mentioned in No.41.
乙類
Group B
十一　寫眞機、寫眞引伸機、映寫機、同部分品及附属品竝ニ現像焼付用器具
11.　Camera, enlarger, projector, and parts and accessories thereof, and developing and printing apparatus
十二　蓄音器及同部分品
12.　Gramophones and parts thereof
十三　双眼鏡、双眼鏡及同ケース
13.　Bincoulars, monoculars, and cases thereof
十四　銃及同部分品
14.　Rifles and parts thereof
十五　薬莢及弾丸
15.　Cartridges and bullets
十六　ネオン管及同変圧器
16.　Neon tubes and transformers thereof
十七　羽毛、羽毛製品又ハ羽毛ヲ用ヒタル製品
17.　Feathers and feather maunfactures, or manufactures in which feathers are used
十八　樂器但シ第二十三号ニ掲グルモノヲ除ク
18.　Musical instruments (excluding those mentioned in No.23)
十九　喫煙用ライター及電氣マッチ
19.　Lighters for smoking and electric matches
二十　化粧品但シ第二十四号ニ掲グルモノヲ除ク
20.　Toilet articles, excluding those mentioned in No.24
丙類
Group C
二十一　寫眞用ノ乾板、フィルム及感光紙
21.　Dry-plates, films and sensitive papers for photographs
二十二　蓄音器用レコード
22.　Records for gramophones
二十三　オルガン、ハーモニカ、ヴァイオリン、マンドリン、ギター、喇叭（信号喇叭ヲ除ク）、木琴、筝、三絃、琵琶、明笛、尺八及鼓竝ニ樂器部分品及附属品
23.　Organs, harmonicas, violins, mandolines, guitars, bugles (excluding signal hugles), xylophones, kotos, samisens, biwas, mintekis, shakuhachis, and tsuzumi and parts and accessaries of musical imstruments
二十四　化粧クリーム、頭髮用ノ油及煉油竝ニ染毛料
24.　Toilet creams, hair oils, and hair kneaded oils, and hair deying stuffs
二十五　扇風機及同部分品
25.　Electric fans and parts thereof
二十六　暖房用ノ電氣、瓦斯又ハ石油ストーブ
26.　Electric, gas and mineral oil stoves for heating
二十七　冷藏器及同部分品
27.　Refrigerators and parts thereof
二十八　金庫及鋼鐵製家具
28.　Safes and steel furnitures
二十九　照明器具
29.　Illuminators
三十　電氣器具及瓦斯器具
30.　Electric instruments and gas instruments
三十一　大理石、大理石ニ類スル裝飾用石材及之ヲ原料トスル擬石
31.　Marble and marble-like stones for ornamentation, and imitation stones made thereof
三十二　喫煙用具
32.　Smoking utensils
三十三　鞄及トランク類竝ニ行李
33.　Bags, trunks and the likes and kori (basket-trunks)
三十四　飾物、玩具、遊戯具、搖籃及乳母車類
34.　Ornaments, toys, amusement goods, cradles, perambulators and the like
三十五　運動具
35.　Sporting goods
三十六　煙火類
36.　Fire-works
三十七　薫物及線香類
37.　Incenses, joss sticks and the like
三十八　紅茶、烏龍茶、包種茶、珈琲、ココア及其ノ代用物竝ニ碾茶
38.　Black-tea, oolong-tea, ponshong tea, coffee, cocoa and substitutes thereof, and hikicha (ground tea)
三十九　嗜好飮料但シ酒税及清涼飮料税ヲ課セラルルモノヲ除ク
39.　Beveraged for taste, excluding those subject to liquor tax and soft-drinks tax
四十　グルタミン酸ソーダヲ主成分トスル調味料
40.　Seasoning materials principally censisting of sodium glutamate
四十一　犬毛皮、猫毛皮、兎毛皮、牛毛皮及同製品
41.　Fur of dogs, cats, rabbits and hares, cattles, and manufactures therhof
四十二　室内裝飾用品
42.　Articles for interior decoration
四十三　囲碁及將棋用具
43.　Articles for go and chess
四十四　貴金属ヲ鍍シ又ハ張リタル製品ニシテ別号ニ掲ゲザルモノ
44.　Manufactures coated or covered with precious metals, not otherwise provided for
四十五　皮革製品ニシテ別号ニ掲ゲザルモノ
45.　Manufactures of leather, not otherwise provided for
四十六　鐵瓶、釣燈篭竝ニ茶道、香道及華道用具
46.　Tetsubin (iron-kettles), hanging lanterns, uteusils for tea-art. incense-art and flower-arrangement-art
四十七　釣用具類
47.　Fishing tackles
丁類
Group D
四十八　時計及同部分品
48.　Clocks and watches, aud parts thereof
四十九　陶磁器製タイル竝ニ漆器、陶磁器及硝子製器具ニシテ別号ニ掲ゲザルモノ
49.　Tiles made of pottery, and lacquer-wares, pottery and glass manufactures not ofherwise provided for
五十　文房具
50.　Stationary goods
五十一　身辺用細貨類及化粧用具
51.　Personal effects and toilet utensils
五十二　扇子及團扇
52.　Folding fans and round fans
五十三　シャンプー及洗粉
53.　Shampoo and washing-powder
五十四　簾及提灯類
54.　Bamboo-blinds, paper lanterns and the like
五十五　ラジオ聽取機及同部分品
55.　Radio receivers and parts thereof
五十六　携行用ノ電燈、同ケース及電池
56.　Portable torches and cases thereof and battery
五十七　魔法瓶、水筒類及同部分品
57.　Thermos (vacuum flasks) and canteens, and parts thereof
五十八　計算機
58.　Adding-machine
五十九　タイプライター、同部分品及附属品
59.　Typewriters, and parts and accessories thereof
六十　謄寫器及同附属品
60.　Mineographs (copying-press) and accessories thereof
六十一　金銭登録機
61.　Money-registering instruments
六十二　タイムスタンプ、タイムレコーダ及同附属品
62.　Time-stamps, time-recorders, and accessories thereof
六十三　幻燈機、実物投影機及同ケース
63.　Magic lantern apparatuses, body-projectors, and cases thereof
六十四　カレンダー、繪葉書竝ニ観賞用ノ寫眞及印刷物類
64.　Calenders, picture post-cards, photos and printings and the likes for appreciation
六十五　帽子、杖、鞭及傘
65.　Hats, caps, welking-sticks, whips, umbrellas and parasols
六十六　家具
66.　Furnitures
六十七　メリヤス、レース、フェルト及同製品竝ニ組物
67.　Knitted goods, laces, felt and felt manufactures, and braids
六十八　印材類
68.　Seals and stamps
六十九　受信用眞空管、マイクロホン、擴聲用増幅器及擴聲器
69.　Vacuum tubes for receivers, microphones, amplifiers for loudspeakers and loud-speakers
戊類
Group E
七十　電球類及電氣配線用品
70.　Electric bulbs and articles for electric wiring
七十一　ミシン及同部分品竝ニミシン用針
71.　Sewing-machines, and parts thereof, and needles for sewing-machines
七十二　安全剃匁
72.　Safety-raxors
七十三　齒磨
73.　Dentifrices
七十四　バター、チーズ、クリーム及其ノ代用物竝ニジャム
74.　Butter, cheese, cream and substitutes thereof and jam
七十五　緑茶
75.　Green tea
七十六　酒類粕
76.　Sake lees
七十七　食品加工料
77.　Materials for manufacturing food-stuffs
七十八　ハム、ベーコン、ソーセージ其ノ他燻製ノ肉類及魚類
78.　Ham, bacon, sausages and other smoked meats and fish
七十九　寒天
79.　Kanten (Japanese isinglass)
八十　履物、同部分品及附属品
80.　Footgear and parts and accessaries thereof
八十一　事務用器具及事務用品
81.　Office appliances and articles for office work
八十二　電話機、電話交換機、同部分品及附属品
82.　Telephones, telephone exchange apparatuses and parts and accessaries thereof
八十三　板硝子
83.　Plate glass
八十四　敷物類
84.　Carpets and rugs
八十五　紙及セロファン
85.　Paper and cellophane
八十六　靴塗料類
86.　Shoe polishes
八十七　滋養強壯劑及口中劑
87.　Nourishing tonics and stomatics
八十八　調味料
88.　Seasonings
八十九　罐、罎、壺其ノ他類似ノ容器（通常小賣ニ用ヒザル容器ヲ除ク）ニ入レタル食料品
89.　Foodstuffs in cans, bottles, pots, or other similar receptacles (excepting those not ordinarily used for retail)
九十　海苔
90.　Lavers
九十一　書畫及び骨董
91.　Objects of art and curios
九十二　靴
92.　Shoes
第二種
Class 2:
一　燐寸
1.　Matches
二　飴、葡萄糖及麦芽糖
2.　Wheat-gluten, glucose and malt sugar
三　サッカリン及ヅルチン
3.　Saccharine and dulcin
四　蜂蜜
4.　Honey
第二條第一項中「三円」を「六円」に、「千八百円」を「二千七百円」に改め、同條第二項中「第七十七号」を「第六十七号」に改める。
In Art.2, Par.(1) "3 yen" shall read "6 yen," and "1,800 yen" shall read "2,700 yen," and in Par.2 of the same Article, "No.77" shall read "No.67."
第十七條ノ三　政府ニ申告セズシテ第一種第九十一号ニ掲グル物品ノ小賣業ヲ営ミ又ハ第一種若ハ第二種ノ物品（第一種第九十一号ニ掲グル物品ヲ除ク）ヲ製造シタル者ハ十万円以下ノ罰金ニ處ス
Article 17-(3).　A person who, without declaring to the Government, was engaged in the retail dealing of the articles specified in No.91, Class I, or who, under the same condition, was engaged in the manufacture of the article specified in Class I or II (excluding the articles specified in No.91, Class I) shall be fined not exceeding 100,000 yen.
前項ノ罪ヲ犯シタル者ハ情状ニ因リ五年以下ノ懲役若ハ其ノ小賣シタル第一種ノ物品若ハ製造場ヨリ移出シタル第一種若ハ第二種ノ物品ニ対スル物品税十倍ニ相当スル金額ガ十万円ヲ超ユルトキ十万円ヲ超エ其ノ物品税十倍以下ニ相当スル罰金ニ處シ又ハ懲役及罰金ヲ併科スルコトヲ得
A person who committed the offence under the preceding Article shall, in accordance with circumstances, be liable to imprisonment not exceeding five years or to a fine, when the amount ten times of the commodity tax imposable upon the articles specified in Class I which were retailed or upon those specified in Class I or II which were transferred from the manufactory exceeds 100,000 yen, more than 100,000 yen but less than the times as much as the commodity tax or to both imprisonment and fine.
第一項ノ小賣シタル第一種ノ物品又ハ製造シタル第一種若ハ第二種ノ物品ニ付テハ直ニ其ノ物品税ヲ徴收ス
As to the articles specified in Class I which were retailed or the articles specified in Class I or II which were manufactured, the commodity tax shall immediately be collected.
第十八條第一項及び同條第二項中「税金ノ」を「物品税」に改め、同條第四項中「税金」を「物品税」に改める。
In Art.18, Pars.1 and 2, "the value of the tax" shall read "the value of the commodity tax" and in Par.4 of the same Article, "the value of the tax" shall read "the value of the commodity tax."
第十九條第一項中「五万円」を「十万円」に改め、同項第二号を削り、同項第三号を第二号とし、同條第二項を削る。
In Art.19, Par.1, "50,000 yen" shall read "100,000 yen" and Par.2 of the said Article shall be deleted, and item 3 of the same paragraph shall read item 2 and Par.2 of the same Article shall be deleted.
第二十條中「三万円」を「五万円」に改める。
In Art.20, "30,000 yen" shall read "50.000 yen."
第二十一條中「第十八條」を「第十七條ノ三第一項又ハ第十八條第一項」に、「第十八條第二項」を「第十七條ノ三第二項又ハ第十八條第二項」に改める。
In Art.21, "Art.18" shall read "Art.17-(3), Par.1 or Art.18, Par.1," and "Arf.18, Par.2" shall read "Art.17-(3), Par.2 or Art.18, Par.2."
第二十二條中「第十八條」を「第十七條ノ三」に改める。
In Art.22, "Art.18" shall read "Art.17-(3)."
第二十五條中「製造スル者」の下に「（法人ヲ除ク）」を加える。
In Art.25, "(excluding corporations)" shall be added next to "uho manufactures the article."
第十二條　取引所税法（大正三年法律第二十三号）の一部を次のように改正する。
Article 12.　The Bourse Tax Law (Law No.23 of 1914) shall be paritally amended as follows:
第五條第一項中「万分ノ十」を「万分ノ二十」に改める。
In Art.5, Par.1, "10/10,000" shall read "20/10,000."
第十五條第一項中「三倍」を「五倍」に改める。
In Art.15, Par.1, "3 times" shall read "5 times."
第十七條第一項中「第六十六條第一項」を「第百二十九條第一項」に改める。
In Art.17, Par.1, "Art.66, Par.1" shall read "Art.129, Par.1."
第十三條　骨ぱい税法（明治三十五年法律第四十四号）の一部を次のように改正する。
Article 13.　The Playing Sat Tax Law (Law No.44 of 1902) shall be partially amended as follows:
第一條　骨牌ニハ本法ニ依リ骨牌税ヲ課ス
Art.1　Playing cards shall be imposed playing set tax pursuant to the present Law.
第二條及第三條　削除
Art.2 and Art.3　shall be deleted.
第四條第一項中「千円」を「千五百円」に、「百円」を「百三十円」に改め、同條第二項中「二十円」を「三十円」に改める。
In Art.4, Par.1 "1,000 yen" shall read "1,500 yen," "100 yen" shall read "130 yen" and in Par.2 of the same article, "20 yen" shall read "30 yen."
第五條中「骨牌税ハ」の下に「製造所又ハ保税地域ヨリ骨牌ヲ引取ルトキ引取人」を加える。
In Art.5, next to "playing set tax shall be paid" shall be added "by a person who takes playing cards or mabjongs out of maunfactory or bonded area, at that time."
第六條中「製造シ又ハ輸入シタルトキハ製造後二十四時間内又ハ保税地域ヨリ引取前ニ於テ」を「製造所又ハ保税地域ヨリ引取ルトキハ」に改める。
In Art.6 "When any person has made or imported playing cards or mahjongs,......, within twenty-four hours of the making, or before they are taken out of the bonded area" shall read "When any person takes out playing cards or mahjong out of manufactory or banded area."
第七條ノ二　骨牌ノ製造又ハ販賣ヲ爲サムトスル者ハ製造所又ハ販賣所一個所毎ニ政府ニ申告スヘシ其ノ製造又ハ販賣ヲ廃止セムトスルトキ亦同シ
Art.7-(2).　A person who desires to make or sell playing cards or mahjongs, shall declare the matter to the Government for each manufactory or selling place. The same shall hold good when he desires to abolish the making or sale."
第九條中「骨牌ノ製造又ハ販賣ヲ爲ス者ハ」を削り、「ヲ所持スル」を「ハ之ヲ製造所又ハ保税地域ヨリ引取ル」に改める。
In Art.9, "A person who makes or sells plaging cards or mahjongs" shall be deleted and "possess" shall read "take them out of manufactory or bonded area."
第九條ノ二　骨牌ノ製造ヲ爲ス者ハ相当印紙ノ貼用ナキ若ハ納税済證印ノ押捺ヲ受ケサル骨牌、第六條ノ裝置ヲ爲ササル骨牌又ハ第七條ニ依リ貼用印紙ニ消印ヲ爲ササル骨牌ヲ引取人ニ引渡スコトヲ得ス
Art.9-(2).　A person who makes playing cards or mahjongs shall not transfer to receivers playing cards or mahjongs which are not pasted with due excise stamp on or not impressed "a duties paid" stamp, and on which no device referred to under Art.6 has been made, and on which the pasted excise stamp has not been cancelled as prescribed under Art.7.
第十條中「相当印紙」を「骨牌ノ販賣ヲ爲ス者ハ相当印紙」に、「ハ保税地域ヨリ之ヲ引取ル」を「ヲ所持シ又ハ讓渡スル」に改め、同條に次の但書を加える。
In Art.10,...... due excise stamp shall read "A person who sells playing cards or mahjongs shall...... due excise stamp" and "taken out of bonded area, shall read" possess of transfer for countervalue,"and the following proviso shall be added to the same Article:
但シ古物ニシテ既ニ骨牌税ヲ課セラレタルモノナルトキハ此ノ限ニ在ラス
Provided, that, this shall not hold good in respect to those which are old and on which the playing set tax, has been already imposed.
第十二條第二項中「第九條、第十條」を「第九條乃至第十條」に改める。
In Art.12, Par.2, "Art.9, Art.10" shall read "Arts.9-10 inclusive."
第十三條　外國ニ輸出スル爲骨牌税ノ免除ヲ受ケタル骨牌ニシテ免除後六月以内ニ於テ輸出セサルトキ又ハ輸出ノ目的ヲ廃止シタルトキハ骨牌ノ所持者ヲ引取人ト看做シ直ニ其ノ骨牌税ヲ課ス但シ天災其ノ他已ムコトヲ得サル事由ニ因リ亡失シタルモノニシテ政府ノ承認ヲ受ケタルトキハ此ノ限ニ在ラス
Art.13.　In case playing-cards or mahjongs which were exempted from the playing set tax because they ere to be exported abroad, have not been exported or given up to export within 6 months after the exemption, the possessor of the playing-cards or mahjongs shall be deemed as receiver and the paying-set tax shall at once be imposed;provided, that this shall not hold good to playing-cares or mahjongs which have bean perished because of calamity and other unaboidable reasons and have been approved by the Government.
第十四條　骨牌ノ製造又ハ販賣ヲ爲ス者ハ第十二條ノ骨牌ヲ輸出以外ノ目的ニ充ツル爲又ハ見本以外ノ用ニ供スル爲ニ引渡シ、引取リ、讓渡シ又ハ讓受クルコトヲ得ス但シ政府ノ承認ヲ受ケタルトキハ此ノ限ニ在ラス
Art.14.　A maker or seller of playing-set shall not transfer, receive or transfer for counter-value the playing-cards or mahjongs as prescribed under Art.12 in order to appropriate for purposes other than export or sample;provided, that this shall not hold good in the case approved by the Government.
前項ノ承認ヲ受ケタル骨牌ニ付テハ骨牌ノ所持者ヲ引取人ト看做シ直ニ其ノ骨牌税ヲ課ス
The possessor of the playing-cards of mahjongs approved pursuant to the preceding paragraph shall be deemed as receiver and the playing-set tax shall be imposed at once.
第十五條　政府ニ申告セスシテ骨牌ヲ製造シタル者ハ十万円以下ノ罰金ニ處ス
Art.15.　A person who has manufactured the playing-cards or mahjongs without declaration to the Government, shall be fined not exceeding 100,000 yen.
前項ノ罪ヲ犯シタル者ハ情状ニ因リ五年以下ノ懲役若ハ其ノ製造所ヨリ引渡シタル骨牌ニ対スル骨牌税十倍ニ相当スル金額カ十万円ヲ超ユルトキ十万円ヲ超エ其ノ骨牌税十倍以下ニ相当スル罰金ニ處シ又ハ懲役及罰金ヲ併科スルコトヲ得
A person who has committed"the offence of the preceding paragraph, shall be imprisoned for not exceeding 5 years in case the amount equal to 10 times of the playing set tax on the playing-cards or mahjongs transfered from the factories, fined exceeding 100,000 yen but under 10 times of the playing set tax due, or both imprisoned and fined.
第一項ノ骨牌ニ付テハ直ニ骨牌税ヲ課ス此ノ場合ニ於テ其ノ所持セサル骨牌ニ付テハ第五條ニ拘ラス現金ヲ以テ之ヲ徴收ス
The playing set tax shall be at once imposed on the playing-cards and mahjong referred to under Par.1;in this case, the tax shall be collected in cash in respect to playing-cards and mahjongs not possessed, notwithstanding the provision of Art 5.
第十五條ノ二　左ノ各号ノ一ニ該当スル者ハ骨牌税五倍ニ相当スル罰金ニ處ス
Art.15-(2).　A person who comes under any of the following items shall be fined equal to 5 times of the playing-set tax:
一　前條第一項ノ外第九條又ハ第九條ノ二ニ違反シテ骨牌ヲ引取リ又ハ引渡シタル者
1.　A person who has, in contravention of Art.9 or Art.9-(2), received or transferred playing cards or mahjongs in addition to Par.1 of the preceding Article.
二　第十四條第一項ニ違反シテ骨牌ヲ引渡シ、引取リ、讓渡シ又ハ讓受ケタル者
2.　A person who has transferred, received or transferred for countervalue playing-cards or mahjongs in contravention of Art.14, Par.1.
三　詐僞其ノ他不正ノ行爲ニ依リ骨牌税ヲ逋脱シ又ハ逋脱セムトシタル者
3.　A person who has evaded or tried to evade playing-set tax by an act of fraud or other unjust behaviour.
前項ノ罪ヲ犯シタル者ハ情状ニ因リ五年以下ノ懲役若ハ骨牌税五倍ヲ超エ十倍以下ニ相当スル罰金ニ處シ又ハ懲役及罰金ヲ併科スルコトヲ得
A person who has committed the offence of the preceding paragraph shall according to circumstances, be imprisoned for not exceeding 5 years or fined equal to the amount exceeding 5, times but under 10 times of the playing set tax due or both imprisoned and fined.
前二項ノ場合ニ於テ罰金額カ二十円ニ満タサルトキハ之ヲ二十円トス
In the case of the preceding two paragraphs, the amount of fine less than 20 yen shall be 20 yen.
第一項及第二項ノ場合ニ於テハ直ニ其ノ骨牌税ヲ課ス此ノ場合ニ於テ其ノ所持セサル骨牌ニ付テハ第五條ニ拘ラス現金ヲ以テ之ヲ徴收ス
In the case of Pars.1 and 2, the playing set tax shall be imposed at once;in this case, the playing set tax upon the playing-cards or mahjongs not possessed shall be collected in cash notwithstanding the provisions of Art.5.
第十五條ノ三　第十條ニ違反シテ相当印紙ノ貼用ナキ又ハ納税済證印ノ押捺ヲ受ケサル骨牌ヲ所持シ又ハ讓渡シタルトキハ十万円以下ノ罰金ニ處ス
Art.15-(3).　A person who has, in contravention of Art.10, held or transferred playing-cards or mahjongs not pasted with due excise stamp on or not impressed with a "duties paid" stamp, shall be fined for not exceeding 100,000 yen.
前項ノ場合ニ於テハ其ノ者ヲ引取人ト看做シ直ニ骨牌税ヲ課ス此ノ場合ニ於テハ前條第四項但書ヲ準用ス
In the case of the preceding paragraph, the person above shall be deemed a receiver and the playing set tax shall be imposed at once;in this case, the Proviso of Par.4 of the preceding Article shall apply with necessary modifications.
第十六條　左ノ各号ノ一ニ該当スル者ハ五万円以下ノ罰金ニ處ス
Art.16.　A person who comes under any of the following items shall be fined not more than 50,000 yen:
一　政府ニ申告セスシテ骨牌ヲ販賣シタル者
1.　A person who has sold playing-cards or mahjongs without declaration to the Government;
二　第十條ニ違反シテ第六條ノ裝置ヲ爲ササル骨牌又ハ第七條ニ依リ貼用印紙ニ消印ヲ爲ササル骨牌ヲ所持シ又ハ讓渡シタル者
2.　A person who has, in contravention of Art.10, possessed of transferred for counter-value playing cards or mahjongs on which on device referred to under Art.6 has been made, or on which the pasted excise stamp has not been cancelled as prescribed under Art.7.
第十七條及び第十八條中「三万円」を「五万円」に改める。
In Arts.17 and 18, "30,000 yen" seall read "50,000 yen."
第十九條中「第十四條」を「第十五條」に改め、「第十五條第二項」の下に「、第十五條ノ二第二項」を加える。
In Art.19, "Art.14" shall read "Art.15" and "Art.15-(2), Par.2" shall be added next to "Art.15, Par.2."
第二十條中「第十四條」を「第十五條」に改める。
In Art.20, "Art.14" shall read "Art.15."
第二十一條ノ三第一項を削る。
Art.21-(3), Par.1 shall be deleted.
第十四條　印紙税法（明治三十二年法律第五十四号）の一部を次のように改正する。
Article 14.　The Stamp Duties Law (Law No.54 of 1899) shall be partially amended as follows:
第四條第一項第七号中「一円」を「二円」に、同項第八号から第三十二号までのうち「一円」を「二円」に、同項第三十三号中「二円」を「四円」に、同項第三十四号中「二十円」を「四十円」に改める。
In Art.4, Par.1, Item.7, "1 yen" shall read "2 yen" in Items 8-32 inclusive of the same paragraph, "1 yen" shall read "2 yen" , in Item 33 of the same paragraph, "2 yen" shall read "4 yen," and in Item 34 of the same paragraph "20 yen" shall read "40 yen" .
第六條ノ二中「一円」を「二円」に改める。
In Art.6-(2), "1 yen" shall read "2 yen."
第十五條　間接國税犯則者處分法（明治三十三年法律第六十七号）の一部を次のように改正する。
Article 15.　The Indirect National Tax Penalty Law (Law No.67 of 1900) shall partially be amended as follows:
題名を次のように改める。
The name of the Law shall be amended as follows:
國税犯則取締法
The Anti-National Tax Evasion Law.
第一條第一項中「間接國税」を「國税（関税及噸税ヲ除ク以下同シ）」に、「質問シ又ハ」を「質問シ、」に改める。
In Article.1, Par.1 "indirect national taxes" shall read "national taxes (excluding customs duty and tonnage duty;hereinafter the same)" and "examine or" shall be read "examine."
第三條第一項中「現ニ犯則ヲ行ヒ又ハ」を「間接國税ニ関シ現ニ犯則ヲ行ヒ又ハ」に改め、同條第二項中「現ニ」を「間接國税ニ関シ現ニ」に改める。
In Art.3, Par 1 "regarding the indirect national taxes or" shall added next to "In respect to the offence discovered red-handed" and in Par.2 of the same Article, "regarding the indirect national taxes" shall be added next to "made use of in the offence."
第五條及び第六條第二項中「警察官吏」を「警察官又ハ警察吏員」に改める。
In Art.5 and in Art 6. Par.2, "policeman" shall read "policeman of Government or of Public Bodies."
第八條第三項中「間接國税」を「國税」に改める。
In Art.8, Par.3 "indirect national taxes" shall be read "national taxes."
第十二條ノ二　收税官吏ハ間接國税以外ノ國税ニ関スル犯則事件ノ調査ニ依リ犯則アリト思料スルトキハ告発ノ手続ヲ爲スヘシ
Article 12-(2).　When a tax collector acknowledges the offence against national taxes other than indirect taxes as a result of the investigation, he shall take the procedure of legal charge.
第十三條及び第十四條第一項中「犯則事件」を「間接國税ニ関スル犯則事件」に改める。
In Art.13 and Art.14, Par.1 "offence" shall read "offence againts indirect national taxes."
第十五條中「第十四條」を「前條第一項」に改める。
In Art.15, "Art.14" shall read "Par.1 of preceding Article."
第十九條中「犯則事件」を「間接國税ニ関スル犯則事件」に改め、同條に次の一項を加える。
In Art.19, "an offence" shall read "an offence against indirect national tax" , and to the said Article the following one paragraph, shall added:
收税官吏間接國税以外ノ國税ニ関スル犯則事件ニ付差押ヘタル物件ニシテ留置ノ必要ナシト認ムルトキハ之ヲ還付スヘシ
When a tax-collector deems it unnecessary to detain the attached objects in the case of the offence against national taxes other than indirect taxes, he shall return them.
第十九條ノ二中「第一條第一項」を「間接國税ニ関スル犯則事件ニ付第一條第一項」に改める。
In Art.19-(2), "Art.1, Par.1" shall read"Art.1, Par.1 in respect to an offence against indirect national tax.
第二十二條　國税ノ納税義務者ノ爲スヘキ國税ノ課税標準ノ申告（当該申告ノ修正ヲ含ム以下申告ト稱ス）ヲ爲ササルコト若ハ虚僞ノ申告ヲ爲スコト又ハ國税ノ徴收若ハ納付ヲ爲ササルコトヲ煽動シタル者ハ三年以下ノ懲役又ハ二十万円以下ノ罰金ニ處ス
Article 22.　A person who has instigated taxpayers of national taxes not to file the declarations of the taxable standard (including the revision of declaration;hereinafter simply called the declaration) or to file false declarations or not to withhold or pay national taxes, shall be imprisoned for not more than 3 years, or fined not more than 200,000 yen.
國税ノ納税義務者ノ爲スヘキ申告ヲ爲ササラシメ若ハ虚僞ノ申告ヲ爲サシメ又ハ國税ノ徴收若ハ納付ヲ爲ササラシムル目的ヲ以テ暴行又ハ脅迫ヲ加ヘタル者亦同シ
The same shall apply to a person who has employed violence or threat on a taxpayer of national taxes for the purpose of dissuading him from filing a declaration from withholding or praying national taxes or making him file a false declaration.
第十六條　租税特別措置法（昭和二十一年法律第十五号）の一部を次のように改正する。
Article 16.　The Special Taxation Measures Law (Law No.15 of 1946) shall be partly amended as follows:
第一條中「法人税」を「法人税、有價證券移轉税」に、「及び登録税」を「、登録税、砂糖消費税及び物品税」に改める。
In Art.1, "the corporation tax" shall read "the corporation tax, the securities transfer tax and" "and the registration tax" shall read "the registration tax, the sugar excise and the commodity tax."
第五條の二　法人が法人税法第十八條乃至第二十二條の規定による申告書に左に掲げる益金に関する申告の記載をなした場合においては、当該益金は、各事業年度の超過所得の計算の基礎となる各事業年度の普通所得の計算上、これを益金に算入しない。
Art.5-(2).　In case a corporation has declared the profits enumerated below in a return as referred to under Arts.18-22 inclusive, the profits concerned shall not be counted into profits for purposes of calculating normal income basic to the computation of excess income of each accounting period:
一　昭和二十二年法律第五十四号私的独占の禁止及び公正取引の確保に関する法律第百五條に規定する處置に関する政令（昭和二十二年政令第二百三十九号）第二條の規定による解散及び清算に関する計畫書に対する公正取引委員会の指示により、法人が昭和二十四年三月三十一日までに株式を處分した場合の当該處分に因る益金
1.　Profits arising out of the disposition of shares made by a corporation by Mar.31, 1949 according to the information and assistance of the Fair Trade Commission for the suggested plan of dissolution and liquidation as referred to under Art.2 of the Cabinet Order concerning the Disposition under the provisions of Article 105 of the Law relating to Prohibition of Private Monopoly and Methods of Preserving Fair Trade (Cabinet Order No.289 of 1947).
二　昭和二十二年法律第五十四号私的独占の禁止及び公正取引の確保に関する法律第百七條、第百八條及び第百十條に規定する株式又は社債の處置に関する政令（昭和二十三年政令第四十三号）第六條第一項若しくは第二項の規定による公正取引委員会の命令その他の措置により又は同條第四項但書の規定により公正取引委員会の認可を得て、法人が昭和二十四年三月三十一日までに株式又は社債を處分した場合の当該處分に因る益金
2.　Profits arising out of the disposition of shares or corporate debentures made by a corporation by Mar.31, 1947 according to the instruction or other dispositions of the Fair Trade Commission issued by virtue of Art.6, Par.1 or 3 of the Cabinet Order concerning the Disposition of Shares or Corporate Debentures referred to under the provisions of Articles 107,108 and 110 of the Law relating to Prohibition of Private Monopoly and Methods of Preserving Fair Trade (Cabinet Order No.43 of 1943) or made on the approval of said Commission granted by virtue of the provisions of Art.6, Par.4, proviso of the said Cabinet Order.
三　過度経済力集中排除法（昭和二十二年法律第二百七号）第十一條第二項の規定による持株会社整理委員会の決定指令又は同法第二十條第一項の規定による公正取引委員会の職權の行使により、法人が昭和二十四年三月三十一日までに資産を處分した場合の当該處分に因る益金
3.　Profits arising out of the disposition of assets made by a corporation by Mar.31, 1949, according to the order of the Holding Company Liquidation Commission issued by virtue of the provision of Art.11, Par.2 of the Law of 1947 concerning the Elimination of Concerntration of Economic Powers (Law No.207 of 1947) or according to the exercise of the authority of the Fair Trade Commission made pursuant to the provision of Art.20, Par.1 of the said Law.
四　昭和二十年勅令第五百四十二号ポツダム宣言の受諾に伴い発する命令に関する件に基く会社の證券保有制限等に関する件（昭和二十一年勅令第五百六十七号）第四條の規定による株式の處分に関する計畫書に対する持株会社整理委員会の承認を受け、法人が昭和二十四年三月三十一日までに株式を處分した場合の当該處分に因る益金
4.　Profits arising out of the disposition of shares which has been made by a corporation by Mar.31, 1949 on the approval of the Holding Company Liquidation Commission on the suggested plan of the disposition of the shares referred to under Art.4 of the Imperial Ordinance concerning Limitation of Holding Securities in Companies and others based on Imperial Ordinance No.542 of 1945 concerning the Orders issued in consequence of the Acceptance of the Potsdam Declaration (Imrerial Ordinance No.567 of 1946.)
第五條の三　企業再建整備法（昭和二十一年法律第四十号）又は金融機関再建整備法（昭和二十一年法律第三十九号）の規定により認可された整備計畫に基き発行する株券（出資證券を含む。以下本條において同じ。）を引き受けた者又は募集の委託を受け自らその一部を引き受けた者が当該整備計畫に基き又は主務大臣の認可を受けてなした株券の移轉については、有價證券移轉税を課さない。
Art.5-(3).　The securities transfer tax shall not be imposed upon the transfer of such shares (including investment securies;hereinafter the same in, this Article issued on the basis of a reorganization plan approved by virtue of the Enterprises Reconstruction and Reorganization Financial Measures Law (Law No.40 of 1946) or the Financial Institutions Reconstruction and Reorganization Law (Law No.39 of 1946), made by a person who has accepted the shares or by a parson who has been entrusted to float the shares and has accepted himself a part thereof, on the basis of the reorganization plan concerned or with th approval of the Minister concerned.
第十一條　砂糖消費税法第三條第一号に掲げる砂糖で、関税法第百四條の規定により外國とみなす地域から輸入するものについては、砂糖消費税を課さない。但し、関税法第七十五條、第七十六條第一項又は第七十六條ノ二第一項に該当する場合は、この限りでない。
Art.11.　The sugar referred to under Art.3, No.1 of the Sugar Excise Law which is imported from the area deemed as foreign countries pursuant to the provisions of Art.104 of the Customs Law shall be free from the sugar excise;provided that this shall not hold good in the cases coming under Art.75, Art.76, Par.1 or Art.76-(2) Par.1.
前項に掲げる砂糖（同項但書に該当する場合を除く。）を原料として製造した砂糖消費税法第三條に掲げる砂糖、糖蜜又は糖水については、砂糖消費税を課さない。
The sugar, molasses or sugar water as referred to under Art.3. of the Sugar Excise Law which are made from the sugar referred to under the preceding paragraph (excluding the cases coming under the provise to the said paragraph), shall be free from the sugar excise.
砂糖消費税法第三條第一号第二種又は第三種の砂糖については、砂糖消費税法第五條、第十一條第一項又は第十二條ノ二に規定する砂糖消費税の免除又は交付金の交付に関する規定は、これを適用しない。
The provisions relating to the exemption from the sugar excise or the delivery of subsidies as referred to under Art.5, Art.11, Par.1 or Art.12-(2), of the Sugar Excise shall not apply to the Class B or C sugar of Art.3, Item 1 of the Sugar Excise Law.
第十二條　政府の承認を受け製造場から移出し又は保税地域から引き取る物品税法第一條に掲げる物品で、自己の生活上消費する者（以下消費者という。）に対し食糧配給公團が食糧管理法の規定により配給するもの又は主要食糧（食糧管理法第二條の主要食糧をいう。以下同じ。）の代りに配給するものについては、物品税を免除する。但し、消費者が当該物品の代りに主要食糧の配給を受けることを選擇することのできる場合は、この限りでない。
Art.12.　The commodities enumerated under Art.1 of the Commodity Tax Law which are delivered out of factories or received from the bonded area on the Government's approval and which are distributed in accordance with the provisions of the Food Control Law, or distributed as substituted for staple foods (meaning the staple foods referred to under Art.2 of the Food Control Law;hereinafter the same) by the Food Distridution Public Corporation to a person who consumes them for his own life (hereinafter called a consumer), shall be free from the commodity tax;provided that this shall not hold good in the case where a comsumer may choose the distribution of staple food instead of the distribution of the commodity concerned.
前項の規定により物品税を免除された物品で、移出し又は引き取つた日から六月以内に、消費者に対し食糧配給公團が食糧管理法の規定により配給し又は主要食糧の代りに配給したことの證明のないものについては、その物品税を徴收する。但し、災害その他已むを得ない事由に因り滅失したもので政府の承認を受けたものについては、この限りでない。
The commodities once exempted from the commodity tax pursuant to the provisons of the preceding paragraph which, however, after six months since the date of delivery out or receive fail to be confirmed of having been distributed in accord ance with the provisions of the Food Control Law, or distributed as substitutes for staple food to consumers by the Food Distribution Public Corporation shall become taxable of the commodity tax;provided that this shall not hold good in cate the Government approves that the failure is ascribable to the loss of the commodities due to calamities or other unaboidable causes.
第十七條　砂糖消費税、織物消費税等の徴收に関する法律（明治四十四年法律第四十五号）の一部を次のように改正する。
Article 17.　The Law concerning the Collection of Sugar Excise, Textile Excise, etc.(Law No.45 of 1911) shall be partially amended as follows:
第二條中「揮発油税法、」を削る。
In Art.2, "the Benzine Tax Law" shall be deleted.
第三條中「揮発油税法、」を削り、「、物品税法、支那事変特別税法又ハ北支事件特別税法」を「又ハ物品税法」に改め、同條但書を削る。
In Art.3, "the Benzine Tax Law" shall be deleted, and "the Commodity Tax Law, the China Incident Special Taxation Law or the North China Incident Special Taxation Law" shall read "or the Commodity Tax Law" and the proviso of the same Aticle shall be deleted.
第十八條　關税徴收法（明治三十年法律第二十一号）の一部を次のように改正する。
Article 18.　The National Tax Collection Law (Law No.1 of 1897) shall partially be amended as follows:
第四條ノ五　削除
Article 4-(5)　shall be deleted.
第四條ノ八中「帝國内」を「本邦内」に改める。
In Art.4-(8) "within Japan" shall read "within this country."
第九條　國税ノ納期限ヲ過キ其ノ税額ヲ完納セサル者アルトキハ收税官吏ハ督促状ニ依リ期限ヲ指定シ之ヲ督促スヘシ但シ第四條ノ一ニ依リ國税ノ徴收ヲ爲ストキハ此ノ限ニ在ラス
Article 9.　In case there is a person who has failed to pay his national tax in full by the time-limit for payment, the taxotion official shall designate the time-limit for payment by the note of demand and demand the payment of tax;provided, however, this shall not hold good in respect to the collection of national taxes made pursuant to Art.4-(1).
前項ニ依リ督促ヲ爲シタル場合ニ於テハ手数料トシテ十円ヲ徴收ス
In case the demand of tax has been made pursuant to the preceding paragraph shall be collected 10 yen as the charge.
第一項ニ依リ督促ヲ爲シタル場合ニ於テハ納期限ノ翌日ヨリ税金完納又ハ財産差押ノ日迄ノ日数ニ應シ税金額百円ニ付一日二十銭ノ割合ヲ乘シ計算シタル延滯金ヲ徴收ス
In case the demand of tax has been made pursuant to Par.1 shall be collected arrears, which is computed, according to the number of days elapsed since the day following of the time-limit for payment of the day on which the tax has been paid in full or the attachment of properties has been made, by multiplying the tax at the rate of 20 sen per diem per 100 yen.
税金額千円未満ナルトキハ前項ニ依ル延滯金ハ之ヲ徴收セス延滯金ヲ計算スルニ当リ税金額二千円未満ノ端数アルトキハ其ノ端数ハ之ヲ切拾テ計算ス
In case the amount of tax proves less than 1,000 yen the arrears referred to under the preceding paragraph shall not be collected. On computing the arrears a fraction of 1,000 yen of the tax shall be disregarded.
前二項ニ依リ計算シタル延滯金ノ金額カ十円未満ナルトキハ延滯金ハ之ヲ徴收セス延滯金ノ金額二十円未満ノ端数アルトキハ其ノ端数ハ之ヲ切捨ツ
In case the amount of arrears computed pursuant to two preceding paragraphs proves less than 10 yen, the arrears shall not be collected. A fraction of 10 yen of the arrears shall ba disregarded.
左ノ場合ニ該当スルトキハ前三項ニ依ル延滯金ノ全部又ハ一部ヲ免除スルコトヲ得
If coming under the following cases a total or a part of the arrears referred to under preceding 3 paragraphs may be exempted:
一　納期ヲ繰上ケ徴收ヲ爲シタル場合
1.　In case of the collection made prior to the date of payment.
二　納税者ノ住所若ハ居所本邦内ニアラサル爲又ハ其ノ住所、居所共ニ不明ナル爲公示送達ノ方法ニ依リ納税ノ督促ヲ爲シタル場合
2.　In case where the notice of demand has deen made according to public notification, on account of the domicile or residence of taxpayer not exist within the country or his domicile or residence is unknown.
三　滯納ニ付酌量スヘキ情状アリト認メラルル場合
3.　In case where it is deemed extenuating circumstance in respect to the fact in arrears.
第三章ノ三　充当及還付加算金
Chapter III-(3) Appropriation and Additional refund
第三十一條ノ五　過誤納ニ係ル國税、督促手数料、延滯金及滯納處分費竝第三十一條ノ六ノ還付加算金ハ之ヲ他ノ未納ノ國税、督促手数料、延滯金及滯納處分費ニ充当ス
Article 31-(5).　The national taxes, demand-charges, arrears and expense of coercive collection as well as well as additional refund referred to Art.31-(6) which have deenoverpaid, may be apprpriated for the payment of national taxes, demand-charges, arrears and expense of coercive collection unpaid.
第三十一條ノ六　納税義務者ノ納付（物納ニ依ル納付ノ場合ヲ含ム）シタル國税、督促手数料、延滯金及滯納處分費ニ過誤納アリタル爲当該過誤納額ヲ金銭ヲ以テ還付シ又ハ他ノ未納ノ國税、督促手数料、延滯金及滯納處分費ニ充当スル場合ニ於テハ政府ハ当該國税、督促手数料、延滯金及滯納處分費納付ノ日ノ翌日ヨリ政府ニ於テ還付ノ爲支出シ又ハ充当シタル日迄ノ期間（政府ニ於テ還付ノ爲過誤納金アルコトヲ納税義務者ニ通知シタル日後三十日以内ニ当該過誤納金ノ還付ノ請求ヲ爲ササル場合ニ於テハ当該通知ヲ爲シタル日後三十日ヲ経過シタル日ヨリ還付ノ請求アリタル日迄ノ期間ヲ除ク）ニ應シ当該過誤納額百円ニ付一日十銭ノ割合ヲ乘シ計算シタル金額（還付加算金ト謂フ）ヲ当該還付又ハ充当スヘキ金額ニ加算ス
Article 31-(6).　In case the national taxes, demand-charges, arrears and expense of coercive collection which have deen overpaid by a taxpayer (including the payment in kind), are refunded in each or appropriated for other national taxes, demand-charges fees, arrears and expense of coercive collection unpaid, the Government shall add the amount (it is called as the additional refund) which is computed, according to the term of time (in case a taxpayer fails to request the refundment on his overpayment within 30 days after the Government has notified the taxpayer the refundment, the term of time since the day when 30 days elapsed after the notification had been issued to the day on which the taxpayer's request for refundment has deep made, shall be excluded.) elapsed since the day following the day on which the national tax, demand-charges, arrears and expense of coercive collection had been paid, to the day on which the Government has refunded or has appropriated by multiplying the amount overpaid at the rate of 10 sen per diem per 100 yen, to the amount to be pefunded or appropriated.
前項ニ依リ計算シタル還付加算金ノ金額カ十円未満ナルトキハ還付加算金ハ之ヲ加算セス還付加算金ノ金額二十円未満ノ端数アルトキハ其ノ端数ハ之ヲ切捨ツ
In case the amount of the additional refund computed pursuant to the preceding paragraph proves less than 10 yen, the additional refund shall not be added. A fraction of 10 yen of the additioal refund shall be disregarded.
第三十三條第二項から第四項までを削る。
Article 33, Pars.2-4 inclusive shall be deleted.
第十九條　國庫出納金端数計算法（大正五年法律第二号）の一部を次のように改正する。
Article 19.　The Law for Calculation of Fraction of National Revenue ane Expenditures (Law No.2 of 1916) shall partially be amended as follows:
第一條第二項中「十銭」を「一円」に改める。
In Art.1, Par.2, "10 sen" shall read "1 yen."
第四條第二頂中「十銭」を「一円」に改める。
In Art.4, Par.2, "10 sen" shall read "1 yen."
第二十條　戰時補償特別措置法（昭和二十一年法律第三十八号）の一部を次のように改正する。
Article 20.　The War Indemnity Special Measures Law (Law No.38 of 1946) shall partially be amended as follows:
第六十條第一項の次に次の一項を加える。
The following paragraph shall be added next to the Art.60, Par.1.
前項の規定は、國、地方公共團體若しくは特定機関の建設命令に基き建設した建物及び埋め立て若しくは第三者から取得した土地又は國、地方公共團體若しくは特定機関の注文による請負契約により建設した建物を國、地方公共團體又は持定機関に讓渡した場合には、これを適用しない。但し、当該請負契約と同時に、請負人が当該建物を買ひ戻すことができる旨の特約をなした場合には、この限りでない。
The provisions of the preceding paragrape shall not apply to the case where the buildings or reclaimed lands which had been constructed by a construction order issued from the State, local bodies or special instrumentalities, or the lands which had been acquired from the third person, or the buildings which had been constructed in accordance with a contract ordered by the State, local bodies or special instrumentalities have been transferred to the State, local bodies or special instrumentalities;provided, however, that the above shall not hold good in the case where the contractor has attached a special clause to the contract to the effect that he may request the restitution of the buildings.
同條第二項中「前項」を「前二項」に改め、同條第四項及び第五項中「第一項」の下に「及び第二項」を加え、同條第五項の次に次の一項を加える。
In Par.2 of the same Article, "the preceding paragraph" shall read "the preceding two paragraphs," and in Pars.4 and 5 of the same Article, "and Par.2" shall be added next to "Par.1," and the following paragraph shall be added next to Par.5 of the same Article.
前項の規定による申出をした者は、昭和二十三年九月三十日までに、戰時補償特別税のうち当該土地若しくは建物又は鑛業權若しくは砂鑛權の対價の請求權に課せられた戰時補償特別税額を納付し、第三項に規定する金額を支拂ひ、且つ、第四項の規定により第三項の金額に加算して支拂ふべき金額があるときは当該金額を支拂はなければ、第一項及び第二項の規定による土地若しくは建物又は鑛業權若しくは砂鑛權の讓渡を受けることができない。
A person who has made applications in accordance with the provisions of the preceding paragraph may not acquire transference of lands, buildings, mining rights or placer rights referred to under Pars.1 and 2 unless he pays war indemnity special tax imposed on claims for the restitution of lands, buildings, mining rights or placer rights, and pays the amount provided for in Par.3 and pays, if there be the amount to be paid in addition to the amount provided for in Par.3 in accordance with the provisions of Par.4, the equivalent amount, by September 30, 1948.
同條第六項中「前項」を「前二項」に、「第四項」を「第五項」に改める。
In Par.6 of the same Article, "the preceding paragraph" shall read "the preceding two paragraphs" and "Par.4" shall read "Par.5."
第二十一條　災害被害者に対する租税の減免、徴收猶予等に関する法律（昭和二十二年法律第百七十五号）の一部を次のように改正する。
Article 21.　The Law concerning the Reduction, Exemption and Postponement of Collection of Taxes and others for Sufferers from Calamities (Law No.175 of 1948) shall partially be amended as follows:
第二條第一項中「八万円」を「十五万円」に、「二万五千円」を「五万円」に、「五万円」を「十万円」に改める。
In Art.2, Par.1, "80,000 yen" shall read "150,000 yen," "25,000 yen" shall read "50,000 yen" and "50,000 yen" shall read "100,000 yen."
第八條及び第九條中「特別法人税、」を削る。
In Arts.8 and 9, "the special corporation tax" shall be deleted.
第二十二條　土地台帳法（昭和二十二年法律第三十号）の一部を次のように改正する。
Article 22.　The Land Ledger Law shall be partially amended as follows:
附則第十一條中「昭和二十五年」を「昭和二十六年」に改める。
In Art.11 of the Supplementary Provisions, "1950" shall read "1951."
第二十三條　関税法（明治三十二年法律第六十一号）の一部を次のように改正する。
Article 23.　The Customs Law (Law No.61 of 1899) shall partially be amended as follows:
第三條中「第八十三條第三項」を「第八十三條第四項」に、第十八條第二項、第十九條、第二十一條及び第三十九條ノ五中「警察官吏」を「警察官又ハ警察吏員」に改める。
In Art.3, "Paragraph 3 of Article 83," shall read "Paraghaph 4 of Article 83" , and in Art 18, Par.2, Art.19, Art.21, and Art.39-(5), "police man" shall read "policemen of Government or of public bodies."
第七十四條　関税定率法第十一條ニ掲クル貨物ノ輸入ヲ圖リ又ハ其ノ輸入ヲ爲シタル者ハ五年以下ノ懲役又ハ五万円以下ノ罰金ニ處ス但シ犯罪ニ係ル貨物ノ原價ノ五倍カ五万円ヲ超ユルトキハ罰金ハ其ノ原價ニ相当スル金額ノ五倍以下トス
Article 74.　A person who has attempted to import or has imported such contraband goods as montioned in Article 11 of the Customs Tariff Law shall be liable to imprisonment not exceeding five years or to a fine not exceeding fifty thousand yen, except that, in case five times the cost price of the goods exceeds fifty thousand yen, the fine shall be not exceeding five times the cost price of the goods.
前項ノ罪ヲ犯シタル者ニハ情状ニ因リ懲役及罰金ヲ併科スルコトヲ得
A person who has violated the law as mentioned in the preceding paragraph shall be liable to imprisonment as well as a fine, in case the circumstance of the crime justifies.
第七十五條　関税ノ逋脱ヲ圖リ又ハ関税ヲ逋脱シタル者ハ其ノ逋脱ヲ圖リ又ハ逋脱シタル税金ノ五倍ニ相当スル罰金ニ處ス但シ犯罪ニ係ル貨物カ関税定率法別表輸入税表第四百十二号第二項ニ掲クル貴石ナルトキハ罰金ハ其ノ原價ノ五倍ニ相当スル金額トス
Article 75.　Any person who has attempted to evade or who has evaded the payment of Customs duties, shall be liable to a fine cerresponding the five times the amount of the duties which he attempted to evade or which he evaded, except that, in case the goods in connection with the offences was committed are precious stones enumerated in the Import Tariff No.412, Par.2, the offender shall be liable to a fine corresponding in amount to five times the original value of the goods.
第七十五條ノ二　前條ノ罪ヲ犯シタル者ハ情状ニ因リ五年以下ノ懲役若ハ税金ノ五倍ヲ超エ十倍以下ニ相当スル罰金ニ處シ又ハ懲役及罰金ヲ併科スルコトヲ得但シ犯罪ニ係ル貨物カ前條但書ニ掲クル貴石ナルトキハ罰金ハ其ノ原價ノ五倍ヲ超エ十倍以下ニ相当スル金額トス
Article 75-(2).　In case the circumstance of the crime justifies, a person who has violated the law as mentioned in the preceding Article shall be liable to imprisonment not exceeding five years, or a fine over five times up to ten times the amount of the duties which he attempted to evade or which he evaded, or to imprisonment as well as a fine. In case, however, the goods in connection with which the offence was committed are precious stones enumerated in the proviso of preceding Article, the offender shall be liable to a fine corresponding to the amount over five times up to ten times the original value of the goods.
前條及前項ノ場合ニ於テ罰金額カ二十円ニ満タサルトキハ之ヲ二十円トス
In case the amount of fine which was imposed according to the previsions of the preceding Article and the preceding paragraph did not amount to twenty yen, the amount of fine shall be twenty yen.
第七十六條　免許ヲ受ケスシテ貨物ノ輸出若ハ輸入ヲ圖リ又ハ其ノ輸出若ハ輸入ヲ爲シタル者ハ三年以下ノ懲役又ハ三万円以下ノ罰金ニ處ス但シ犯罪ニ係ル貨物ノ原價ノ三倍カ三万円ヲ超ユルトキハ罰金ハ其ノ原價ニ相当スル金額ノ三倍以下トス
Article 76.　Any person who has attempted to import or export goods or who has imported or exported goads without having obtained permission, shall be liable to imprisonment not exceeding three years or a fine not exceeding thirty thousand yen. But in case the amount of three times the cost price of goods in connection with which the offences was committed, exceeds thirty thousand yen, the offender shall be liable to a fine not exceeding three times the amount corresponding to the cost price of the goods.
前項ノ罪ヲ犯シタル者ニハ情状ニ因リ懲役及罰金ヲ併科スルコトヲ得
A person who has violated the law as mentioned in the preceding paragraph shall be liable to imprisenment as well as a fine, in case the circumstance of the crime justifies.
前二項ノ規定ハ第七十四條又ハ第七十五條ニ該当スルモノニハ之ヲ適用セス
The provisions of the foregoing two paragraphs shall not apply to cases covered by the provisions of Article 74 or 75.
第七十六條ノ二　第七十四條、第七十五條又ハ第七十六條ノ犯罪ニ係ル貨物ノ運搬、寄藏、收受、故買又ハ牙保ヲ爲シタル者ハ三年以下ノ懲役又ハ三万円以下ノ罰金ニ處ス但シ犯罪ニ係ル貨物ノ原價カ三万円ヲ超ユルトキハ罰金ハ其ノ原價ニ相当スル金額以下トス
Article 76-(2).　Any person who has transported, stored, received, purchased or dealt in brokerage the goods in connection with which the offences mentioned in Article 74, 75 or 76 were committed, shall be liable to imprisonment not exceeding two years or to a fine not exceeding thirty thousand yen. In case, however, the cost price of the goods in connection with which the offences were committed, exceeds thirty thousand yen, the offender shall be liable to a fine not exceeding the amount corresponding to the cost price of the goods.
前項ノ罪ヲ犯シタル者ニハ情状ニ因リ懲役及罰金ヲ併科スルコトヲ得
A person who has violated the law as mentioned in the preceding paragraph shall be liable to imprisonment as well as a fine, in case the circumstance of the crime justified.
第七十七條　第十八條第一項ノ規定ニ違反シタルトキハ船長ヲ三年以下ノ懲役又ハ三万円以下ノ罰金ニ處ス
Article 77.　When a ship has violated the provisions of Paragraph 1 of Article 78 of the Customs Law, the master of the ship shall be liable to imprisonment not exceeding three years or to a fine not exceeding thirty thousand yen.
第七十八條　政府ニ対シ第九十八條ニ規定スル事実ニ関スル虚僞ノ報告ヲ爲シタル者ハ三年以下ノ懲役又ハ一万円以下ノ罰金ニ處ス
Article 78.　Any person who has informed fraud report to the Government concerning the facts provided in Article 98, shall be liable to imprisonment not exceeding three years or to a fine not exceeding ten thousand yen.
第七十九條　左ノ各号ノ一ニ該当シタルトキハ船長又ハ陸路運送人ヲ五万円以下ノ罰金ニ處ス
Article 79.　Ship master or overland transporter shall be liable to a fine not exceeding fifty thousand yen in cases as follows:
一　貨物ト符合セサル積荷目録又ハ運送目録ヲ提出シタルトキ
1.　In case a manifest or way bill not corresponding to the goods has been presented.
二　第十條、第十三條、第十八條第二項又ハ第十九條乃至第二十一條ノ規定ニ違反シタトキ
2.　In case of infringemeat of the provisions of Article 10, Article 13, Article 18, Paragraph 2, or Articles 19 to 21 inclusive.
三　第三十九條ノ四第一項、第三十九條ノ五又ハ第四十一條ノ規定ニ違反シタルトキ
3.　In case of infringement of the provisions of Article 39-(4), Paragraph 1, Article 39-(5) or 41.
第八十條　第三十九條第一項又ハ第四十條ノ規定ニ違反シタル者ハ五万円以下ノ罰金ニ處ス
Article 80.　Any person who has infringed the provisions of Article 39, Paragraph 1 and Article 40 shall be liable to a fine not exceeding fifty thousand yen.
第八十一條　第十七條ノ規定ニ違反シタルトキハ船長ヲ三万円以下ノ罰金ニ處ス
Article 81.　In case of infringement of the provisions of Article 17, the shipmaster shall be liable to a fine not exceeding thirty thousand yen.
第八十一條ノ二　第二十六條乃至第二十八條ノ規定ニ違反シタル者ハ三万円以下ノ罰金ニ處ス
Article 81-(2).　Any person who has violated the provisions of Articles 26 to 28 inclusive shall be liable to a fine not exceeding thirty thousand yen.
第八十二條　左ノ各号ノ一ニ該当シタル者ハ三万円以下ノ罰金ニ處ス
Article 82.　Any person who has come under one of those enumerated below shall be liable to a fine not exceeding thirty thousand yen:
一　第五十三條乃至第五十七條ノ規定ニ依ル處分ニ違反シタル者
1.　A person who has infringed the dispositions according to the provisions of Articles 53 to 57 inclusive;
二　第五十八條、第八十四條（第百一條ノ二ニ於テ準用スル場合ヲ含ム）又ハ第八十五條ノ規定ニ依ル税関官吏ノ職務ノ執行ヲ拒ミ、妨ケ又ハ忌避シタル者
2.　A person who has refused, obstacled or evaded the performance of Customs Service by the Customs Officials according to the provisions of Article 58, Article 84 (including the applying case in Article 101-(2)) and Article 85.
第八十二條ノ二　第七十七條又ハ第七十九條乃至第八十一條ノ二ノ規定ニ該当スル者ハ不注意ニ出テタルノ故ヲ以テ處罰ヲ免ルルコトヲ得ス
Article 82-(2).　No person who is liable to penalty under Article 77 or Articles 79 to 81-(2) inclusive may plead non guilty on the ground of inadvertency.
第八十二條ノ三　法人ノ代表者又ハ法人若ハ人ノ代理人、使用人其ノ他ノ從業者其ノ法人又ハ人ノ業務又ハ財産ニ関シ第七十四條乃至第七十六條ノ二、第七十九條第一号若ハ第三号又ハ第八十條ノ違反行爲ヲ爲シタルトキハ行爲者ヲ罰スルノ外其ノ法人又ハ人ニ対シ各本條ノ罰金刑ヲ科ス
Article 82-(3).　When a representative of a legal person or an agent, employee or other person engaged by a legal or natural person has violated the Law, as mentioned in Articles 74, 75, 76-(2), Paragraph 1 or 3 of Article 79 or Article 80 concerning the business or the property of the legal or natural person, the said legal or natural person as well as the person who has actually violatad the Law shall be liable to a fine as provided in the said Articles.
第八十二條ノ四　本法ヲ犯シタル者ニハ刑法第三十八條第三項但書、第三十九條第二項、第四十條、第四十一條、第四十八條第二項、第六十三條及第六十六條ノ規定ハ之ヲ適用セス但シ第七十四條、第七十五條ノ二乃至第七十七條ノ場合ニ於テ懲役ノ刑ニ處スルトキ又ハ第七十八條若ハ第八十二條ノ罪ヲ犯シタル者ニ付テハ此ノ限ニ在ラス
Article 82-(4).　The provisions of the proviso to Paragraph 3 of Article 38, Paragraph 2 of Article 39, Article 40, Article 41, Paragraph 2 of Article 48, Article 63 and Article 66 of the Penal Code shall not apply to a person, who has violated the provisions of this Law except in case of imprisonment provided in Articles 74, 75-(2) to 77 inclusive or concerning a person who has violated the provisions of Article 78 or Article 82.
第八十三條　第七十四條、第七十五條又ハ第七十六條ノ犯罪ニ係ル貨物又ハ其ノ犯罪行爲ノ用ニ供シタル船舶ニシテ犯人ノ所有又ハ占有ニ係ルモノハ之ヲ沒收ス
Article 83.　In case the goods imported or to be importedd in violation of the Law as mentioned in Article 74, Article 75 or Article 76 or the ship used for the said violation is owned of possessed by a person who has violated the Law, the said goods or ship shall be confiscated.
犯人以外ノ者犯罪ノ後前項ノ物ヲ取得シタル場合ニ於テ其ノ取得ノ当時善意ナリシコトヲ認ムル能ハサルトキハ其ノ物ヲ沒收ス
In case persons other than the above mentioned person have acquired the goods or ship mentioned in the foregoing paragraph after the violation and the acquisition is not considered to have been made in good faith the said goods or ship shall be confiscated.
前二項ノ規定ニ依リ沒收スヘキ物ノ全部又ハ一部ヲ沒收スルコト能ハサルトキハ其ノ沒收スルコト能ハサル物ノ原價（犯罪行爲ノ用ニ供シタル船舶ナルトキハ其ノ價額）ニ相当スル金額ヲ犯人ヨリ追徴ス
When it is impossible to confiscate in whole or in part the goods or ship which is liable to confiscation by virtue of the provisions of the foregoing two paragraphs the person who has violated the Law shall pay the amount equal to the original cost price of the goods (the amount equal to the value of the ship, in case of ship used for the said violation).
前項ノ追徴ヲ爲ス場合ニ於テハ其ノ貨物ノ関税ハ犯則当時ノ貨物ノ所有者ヨリ徴收ス但シ貨物カ所有者ノ占有ニ歸セサル間ニ滅失シ又ハ第三者ニ歸属シタルトキハ犯人ヨリ之ヲ徴收ス
In case the collection, of money is made under the provisions of the foregoing paragraph, the Customs duty on the goods in question shall be imposed upon the person who happened to be its possessor at the time the offence was committed. But in case the goods was lost or destroyed or transferred to a third party before it had come into the prossession of its proprietor, the Customs duty shall be collected from the offender.
前項ノ規定ニ依ル関税ノ徴收ニ付テハ關税徴收法ヲ準用ス
The collection of the Customs duty under the provisions of the foregoing paragraph shall be dealt with according to the provisions of the National Tax Collection Law.
第八十八條中「警察官吏」を「警察官又ハ警察吏員」に、第八十九條中「警察官吏」を「警察官、警察吏員」に改める。
In Article 88, "Policemen" and in Article 89 "Policeman" shall both read "Policemen of Government or of public bodies."
第九十條第二項中「若ハ市町村役場」を「、市町村役場、警察署其ノ他税関官吏適当ト認ムルモノ」に改める。
In Art.90, Par.2, "or City, Town and Village Office" shall read "City, Town and Village Office, or Police Station or a person (including partnerships, associations and corporations) being thought fit by the Customs Official."
第九十三條ノ二　税関官吏犯則事件ノ調査ヲ終リタルトキハ之ヲ税関長ニ報告スヘシ但シ左ノ場合ニ於テハ直ニ告発スヘシ
Article 93-(2).　Having finished the investigation of a case of infringement, Custoims official shall report the result of investigation to superintendent. But in case inumerated below, he shall at once institute legal proceedings:
一　犯則嫌疑者ノ居所分明ナラサルトキ
1.　In case the address of suspect of offence is unknown.
二　犯則嫌疑者逃走ノ虞アルトキ
2.　In case being in danger of escape of suspect of offence.
三　證憑湮滅ノ虞アルトキ
3.　In case being in danger of hiding the evidences.
第九十七條　税関長ハ通告ヲ爲シ難シト認ムルトキ又ハ通告ノ旨ヲ履行スル資力ナシト認ムルトキハ直ニ告発スヘシ情状懲役ノ刑ニ處スヘキモノト思料スルトキ亦同シ
Article 97.　In case the Superintendent of Customs considers it impossible to serve the notification or in case he thinks the offender is not possessed of sufficient means to comply with the requirements of the notification, he shell at once institute legal proceedings against him. The said provisions shall also apply in case the the circumstance justifies imprisonment of the person engaged in such violation.
第九十七條ノ二　第九十四條ノ通告アリタルトキハ公訴ノ時効ハ中断ス
Article 97-(2).　The running of the statute of limitation is renewed by notification with regard to the application of the provisions prescribed in Article 94.
第九十八條　第七十四條、第七十五條、第七十六條又ハ第七十六條ノ二ノ違反嫌疑ノ事実ヲ政府ニ報告シタル者アル場合ニ於テ政府其ノ報告ニ基キ税額ノ決定又ハ物ノ沒收若ハ沒收ニ代ルヘキ追徴ヲ爲シタルトキハ命令ノ定ムル所ニ依リ其ノ報告者ニ対シ決定ニ因リ徴收シタル税額又ハ沒收シタル物ノ原價（犯罪行爲ノ用ニ供シタル船舶ナルトキハ其ノ價額）若ハ沒收ニ代ルヘキ追徴金額ノ百分ノ十以下ニ相当スル金額ヲ報償金トシテ交付スルコトヲ得但シ報奬金ノ金額ハ十万円ヲ超ユルコトヲ得ス
Article 98.　In case an information given to the Government of the fact concerning the suspicion of offences against Article 74, 75, 76, or 76-(2) has led the Government to determination of the amount of the tax, or to confiscation of articles or collection of the balance of tax, the Government may, as prescribed by Ordinance, give the informer an amount not exceeding 10% of the tax recovered by the determination or of the original cost price of the confiscated article (or of the value of ship, in case of ship used for the violation) or of the balance of the tax instead of the confiscation;provided, the maximum of the reward shall not exceed 100,000 yen.
前項ノ規定ハ同項ニ規定スル報告カ不法ノ行爲ニ因リ知リ得タル事実又ハ公務員ノ職務上知リ得タル事実ニ基クモノナルトキハ之ヲ適用セス
The provisions of the preceding paragraph (shall not apply in Case the information wich is prescribed in the same paragraph has originated from the fact collected by illegal behaviors or from the fact acquired by an official of public bodies on his bussiness.
第九十九條中「及開港ノ港域」を削り、同條に次の一項を加える。
In Art.99, "and the harbour limit of Open Ports" shall be deleted and the following paragraph shall be added into the same Article.
開港ノ港域ハ港域法ノ定ムル所ニ依ル
The harbour limit of Open Ports shall comply with the Harbour Limit Law.
第百一條ノ三　海上保安官（海上保安廳法ノ定ムル所ニ依リ權限ヲ行使スル海上保安官トス）ハ税関官署ノ所在スル港ノ港域内及税関官吏ノ配備サレタル海上又ハ沿岸水域ニ於テ税関官史ノ要求アル場合又ハ税関官吏ノ在ラサル場合ハ本法違反事件ノ予防及取締ヲ行フコトヲ得
Article 101-(3).　The Maritime Safety official (he shall be a Maritime Safety official who exercises his authority in accordance with the provisions of the Maritime Safety Board Law) may perform the provention or control of the case of in fringement on this Law in case he is requested by Custom official or in case the Custom official is absent, in the area of the post where Custom House is established or on sea or along the coast where Custom officials are stationed.
第百一條ノ四　税関官吏以外ノ公務員本法違反事件ヲ発見シ又ハ関税法規ノ犯則嫌疑者ヲ逮捕シタル場合ハ遅滯ナク当該事件ヲ最寄税関官署ニ引継クヘシ
Article 101-(4).　In case the public official other than Custom official, discloses a case of infringement on this Law, or arrests a suspected offender against the Custom Regulations, he shall, without delay, transfer the case concerned to the Custom House nearest the point of action.
第百四條　第十條、第十三條、第十四條、第十六條乃至第三十二條、第三十四條本文、第三十七條、第三十八條、第三十九條第一項、第三十九條ノ四乃至第四十一條、第四十五條、第五十六條及第九十九條乃至第百一條ノ規定ノ適用ニ付テハ本州、北海道、四國、九州及命令ノ定ムル其ノ附属島嶼以外ノ地域ハ当分ノ間之ヲ外國ト看做ス
Article 104.　With regard to the application of the provisions of Article 10, Article 13, Article 14, Articles 16 to 32, inclusive, Article 34 (except when with the permission of the official. concerned money has been deposited as security for the duties), Article 37, Article 38, Paragraph 1 of Article 39, Article 39-(4) to Article 41 inclusive, Article 45, Article 56, and Articles 99 to 101 inclusive, the areas outside of Honshu, Hokkaido, shikoku, Kyushu and their adjacent islands which may be prescribed by Ordinance shall, for the time being, be treated as foreign territory.
別表中港域の欄を削る。
In the Annexed Table, the column concerning the harbour limit shall be deleted
第二十四條　横須賀港を開港に指定する等の法律（昭和二十二年法律第百九十二号）の一部を次のように改正する。
Article 24.　The Law concerning the Designation of Yokosuka and Others as Open Ports (Law No.192 of 1947) shall partially be amended as follows:
本則中「及び開港の港域」を削り、本則に次の一項を加える。
In the text of this Article "And the harbour limit of Open Ports" shall be deleted, and the following paragraph shall be added to the text.
開港の港域は、港域法の定めるところによる。
The harbour limit of Open Ports shall comply with the provisions of the Harbour Limit Law.
附則に次の一項を加える。
Following paragraph shall be added to the Supplementary Provisions;
この法律の規定の適用については、本州、北海道、四國、九州及び命令で定めるその附属島しよ以外の地域は、当分の間、これを外國とみなす。
With regard to the application of the provisions of this Law, the areas outside of Honshu, Hokkaido, Shikoku, Kyushu and their adjacent islands which may be prescribed by ordinance shall, for the time being, be treated as foreign territory.
別表中港域の欄を削る。
In the Annexed Table, the Column concerning the harbour limit shall be deleted.
第二十五條　農業協同組合法（昭和二十二年法律第百三十二号）の一部を次のように改正する。
Article 25.　The Agricultural Cooperative Law (Law No.132 of 1947) shall be partially amended as follows:
第四條第一項を次のように改める。
Art.4, Par.1 shall be amended as follows:
組合が、組合員の事業の利用分量の割合に應じてなした剰余金の配当に相当する金額については、当該組合には租税を課さない。
With regard to the amount corresponding to the dividend of surplus distributed by the association in accordance with the rate of the quantily of the enterprises utilized by the membership, the association shall be free from any tax.
第十三條第二項中「出資組合」を「前項の規定により出資をさせる組合（以下出資組合という。）」に改める。
In Art.13, Par.2 "cooperative association with capital stock" shall read "the cooperative which shall invest pursuant to the provisions of the preceding paragraph (hereinafter called the Cooperative association with capital stock)."
第二十六條　産業組合法（明治三十三年法律第三十四号）の一部を次のように改正する。
Article 26.　The Industrial Cooperative Law (Law No.34 of 1900) shall be partially amended as follows:
第六條中「所得税、法人税、営業收益税及」を削る。
In Art.6, "income tax, corporation tax, business profit tax, and" shall be deleted.
第二十七條　貸家組合法（昭和十六年法律第四十七号）の一部を次のように改正する。
Article 27.　The House Lender's Association Law (Law No.47 of 1941) shall be partially amended as follows:
第九條第一項中「所得税、法人税及」を削る。
In Art.9, Par.1, "income tax, corporation tax and" shall be deleted.
第二十八條　市街地信用組合法（昭和十八年法律第四十五号）の一部を次のように改正する。
Article 28,　The Urban District Credit Association Law (Law No.49 of 1943) shall be partially amended as follows:
第三條中「所得税、法人税及」を削る。
In Art.3 "income tax, corporation tax, and" shall be deleted.
第二十九條　水産業團體法（昭和十八年法律第四十七号）の一部を次のように改正する。
Article 29.　The Fisheries Body Law (Law No.47 of 1941) shall be partially amended as follows:
第四十八條　漁業会ニハ地方税法ニ依ル営業税ヲ課セズ
Art.48.　The fishery cooperatives shall be free from the business tax of the Local Tax Law.
所属ノ会員ヲシテ出資ヲ爲サシメザル漁業会ニハ所得税及法人税ヲ課セズ
The income and corporation taxes shall not be imposed on the fisheries cooperatives which do not require members to invest in.
第三十條　林業会法（昭和二十一年法律第三十五号）の一部を次のように改正する。
Article 30.　The Forestry Association Law (Law No.35 of 1946) shall be partially amended as follows:
第八條第二項中「所得税、法人税及び」を削る。
In Art.8, Par.2, "income tax, corporation tax, and" shall be deleted.
第三十一條　蚕糸業法（明治四十四年法律第四十七号）の一部を次のように改正する。
Article 31.　The Silk Indstry Law (Law No.47 of 1911) shall be partially amended as follows:
第三十八條第二項中「特別法人税法」を「法人税法」に、「剰余金」を「各事業年度ノ普通所得」に改める。
In Art.38, Par.2, "Special Corporation Tax Law" shall read "Corporation Tax Law" and "surplus money" shall read "normal income of every business year."
第四十三條　蚕糸協同組合及蚕糸業会ニハ地方税法ニ依ル営業税ヲ課セズ
Art.43.　The business tax pursuant to the Local Tax Law shall not be imposed upon silk cooperatives and silk industry associations.
所属ノ会員ヲシテ出資ヲ爲サシメザル蚕糸業会ニハ所得税及法人税ヲ課セズ
The income and corporation taxes shall not be imposed upon the silk industry associations which do not require members to invest in.
第三十二條　農林中央金庫法（大正十二年法律第四十二号）の一部を次のように改正する。
Article 32.　The Agricultural and Forestry Central Bank Law (Law No.42 of 1923) shall be partially amended as follows:
第八條第一項中「所得税、法人税及」を削る。
In Art.8, Par.1, "income tax, corporation tax, and" shall be deleted.
第三十三條　商工組合中央金庫法（昭和十一年法律第十四号）の一部を次のように改正する。
Article 33,　The Law concerning the Central Bank for Commercial and Industrial Cooperatives (Law No.14 of 1936) shall be partially amended as follows:
第二十二條中「所得税、法人税及」を削る。
In Art.22, "income tax, corporation tax, and" shall be deleted.
第三十四條　塩專賣法（明治三十八年法律第十一号）の一部を次のように改正する。
Article 34.　The Salt Monopoly Law (Law No.11 of 1905) shall be partially amended as follows:
第十七條ノ十一中「所得税、法人税及」を削る。
In Art.17-(11), "income tax, corporation tax, and" shall be deleted.
第三十五條　住宅組合法（大正十年法律第六十六号）の一部を次のように改正する。
Article 35.　The Housing Cooperative Law (Law No.66 of 1921) shall be partially amended as follows:
第六條ノ二　住宅組合ニハ所得税、法人税及地方税法ニ依ル営業税ヲ課セズ
Art.6-(2).　The income tax, corporation tax, and the business tax of the Local Tax Law shall not be imposed upon housing cooperatives.
第十六條第二項中「第五條、」の下に「第六條、」を加える。
In Art.16, Par.2, "Art.6" shall be added next to "Art.5."
第三十六條　海外移住組合法（昭和二年法律第二十五号）の一部を次のように改正する。
Article 36.　Phe Emigration Cooperatives Law (Law No.25 of 1927) shall be partially amended as follows:
第十三條ノ二　海外移住組合及海外移住組合連合会ニハ所得税、法人税及地方税法ニ依ル営業税ヲ課セズ
Art.13-(2).　The income tax, corporation tax, and the business tax of the Loal Tax Law shall not be imposed upon emigration cooperatives and federations thereof.
第十四條中「第四條第一項、」の下に「第六條、」を加える。
In Art.14, "Art.6" shall be added next to "Art.4, Par.1."
第三十七條　農村負債整理組合法（昭和八年法律第二十一号）の一部を次のように改正する。
Article 37.　The Rural Debt Consolidation Cooperatives Law (Law No.21 of 1933) shall be partially amended as follows:
第六條ノ二　負債整理組合ニハ所得税、法人税及地方税法ニ依ル営業税ヲ課セズ
Art.6-(2).　The income tax, corporation tax, and the business tax of the Local Tax Law shall not be imposed upon debt consolidation cooperatives.
第二十四條第一項中「第六條、」を削る。
In Art.24, Par.1, "Art.6" shall be deleted.
第三十八條　左に掲げる法令は、これを廃止する。
Article 38.　The Laws which are mentioned in the following items shall be abolished:
一　酒類業組合法（明治三十八年法律第八号）
1.　The The Liquor Industry Association Law.(Law No.8 of 1905).
二　特別法人税法（昭和十五年法律第二十六号）
2.　The Special Corporation Tax Law.(Law No.26 of 1940).
三　昭和二十年勅令第五百四十二号ポツダム宣言の受諾に伴い発する命令に関する件に基く関税法の罰則等の特例に関する件（昭和二十一年勅令第二百七十七号）
3.　Imperial Ordinance concerning the Special Exceptions to the Penal Regulations and Others of the Customs Law under the Imperial Ordinance No.542 of 1946 concerning the Orders issued in consequence of the Acceptance of the Potsdam Declaration (Imperial Ordinance No.277 of 1946).
附　則
Supplementary Provisions:
第三十九條　この法律は、公布の日から、これを施行する。但し、租税特別措置法第十一條第一項及び第二項の規定は、昭和二十二年十二月一日以後輸入した砂糖（同日以後昭和二十三年二月十六日までの間に人工若しくは混合栄養兒用牛乳に添加するため又は育兒食を製造するため配給されたものを除く。）については、昭和二十二年十二月一日から、取引所税法第十七條第一項の改正規定は、證券取引法を改正する法律（昭和二十三年法律第二十五号）施行の日（昭和二十三年五月七日）から、これを適用し、通行税法第二條から第八條まで及び同法附則の改正規定は、政令で定める日から、関税法第九十九條及び同法別表の改正規定竝びに横須賀港を開港に指定する等の法律の改正規定は、港域法施行の日から、これを施行する。
Article 39.　The present Law shall come into force as from the day of its promulgation;provided, that the provisions of Art.11, Pars.1 and 2 of the Special Taxation Measures Law shall apply as from Dec.1, 1947, in regard to the sugar imposed on and after Dec.1, 1947 (excluding the sugar distributed to the benefit of children solely or partly dependent upon cow's milk or for the purposes of manufacturing children food during said date and Feb.16, 1948), and the revised provisions of Art.17, Par.1 of the Bourse Tax Law shall apply as from the enforcement date (May 7, 1948) of the Law concerning the Amendment to the Securities and Exchange (Law No.25 of 1948), the revised provisions of Arts.2-8 inclusive and of supplementary provisions of the said Law shall come into fore as from the day provided for by Cabinet Order, and Art.99 of the Customs Duty Law and the revised provisions of the Annexed Table of the said Law as well as the revised provisions of the Law concerning the Designation of Yokosuka and others as Open Ports shall come into force as from the enforcement date of the Harbour Limit Law.
第四十條　所得税法別表第二及び第四の改正規定は、昭和二十三年六月十五日以後の支給に係る給與に対する分につき、これを適用する。
Article 40.　The revised provisions of the Annexed Tables II and IV of the Income Tax Law shall apply to the tax on allowances given on or after June 15, 1948.
２　昭和二十三年六月十四日以前の支給に係る給與（賞與及び賞與の性質を有する給與を除く。）に対する所得税の源泉徴收については、なお從前の所得税法別表第二及び第四の例による。
Annexed Tables II and IV of the old Income Tax Lawshall still prevail in regard to the withholding of the income tax on allowances (excluding bonus and compensations having the same nature of bonus) paid on or before June 14, 1948.
３　この法律施行前に特別法人税法第九條ノ二に規定する積立金でなした剰余金の分配で出資の拂込に充てられたものについては、なお從前の所得税法第九條第一項第三号の例による。
In respect to such reserved surplus as is referred to under Art.9-(2) of the Special Corporation Law distributed before the enforcement date of the present Law, in the way of appropriation into share payment, Art.9, Par.1, Item 3 of the old Income Tax Law shall still prevail.
４　この法律施行前に公債及び社債（特別の法令により設立された法人で会社でないものの発行する債券の權利を含む。）の償還に因り受くべき差益（償還金額から発行價格を控除した金額に相当する金額をいう。）については、なお從前の所得税法附則第五條の二の例による。
In respect to the amount of margin profits (amount of redemption less amount of issue arising out of the retirement of public bonds and corporate debentures)(including the debentures issued by a juridical person other than companies, as established by virtue of special Laws or ordinances, statutes) obtained or obtainable before the enforcement of the present Law, Art.5-(2) of the Supplementary Provisions of the old Income Tax Law shall still prevail.
５　前四項に定めるものを除く外、改正後の所得税法の規定（第十七條の規定、第十八條の規定、第五十三條第二項の規定、第五十四條第二項の規定、第五十六條第二項の規定、第五十七條中源泉徴收に関する部分及び附則第五條第三項において準用する第五十三條第二項の規定、第五十四條第二項の規定、第五十六條第二項の規定及び第五十七條第二項から第五項までの規定、罰則に関する部分竝びに別表第三の規定を除く。）は、昭和二十三年分以後の所得税につき、これを適用する。
Besides the provisions of the preceding four paragraphs, the provisions of the revised Income Tax Law (excluding the provisions of Art.17, Art.18, Art.53, Par.2, Art.54, Par.2 and Art.56, Par.2, the provisions concerning withholding in Art.57, and provisions of Art.53, Par.2, and Art.54, Par.2, Art.56, Par.2, Art.57. Pars.2 to 5 inclusive as applied by virtue of Art.5, Par.3 of the Supplementary Provisions, and the provisions concerning penalties and the provisions of the Annexed Table III) shall apply to the income tax for and after 1948.
第四十一條　この法律による法人税法の改正規定（罰則に関する部分を除く。）は、法人の各事業年度の普通所得及び超過所得に対する法人税については、昭和二十三年四月一日以後に終了する事業年度分から、清算所得に対する法人税については、同日以後の解散又は合併に因る分から、これを適用する。但し、法人税法第二十一條第一項の規定により一事業年度とみなされる当該事業年度の末日が昭和二十三年三月三十一日以前に到来した場合において、当該事業年度分につき同法第四十二條又は第四十三條の規定により加算又は追徴すべき税額については、なお從前の例による。
Article 41.　The provisions in the Corporation Tax Law revised by virtue of the present Law (excluding penal provisions) shall apply as from the business accounting period ending on or after Apr.1, 1948, and in respect to the corporation tax imposable upon the normal income and the excess income, and as from the income at liquidation arising out of the dissolution or the amalgamation made on or after the said date in respect to the corporation tax imposable upon the income at liquidation; provided that, in respect to the additional tax or the penalty tax to be added pursuant to the provisions of Art.42 or 43 of the Corporation Tax Law, for such business accounting period which is deemed to be one business accounting period by virtue of the provisions of Art.21, Par.1 of the said Law and which ended on or before March 31, 1948, the old Law shall still prevail.
２　法人の昭和二十三年三月三十一日以前に終了した各事業年度の普通所得、超過所得及び資本に対する法人税竝びに同日以前の解散又は合併に因る清算所得に対する法人税については、なお從前の例による。
In respect to the corporation tax as imposable upon the normal income, excess income and the capital in each accounting period ending on or before Mar.31, 1948, and upon the income at liquidation arising out of the dissolution or amalgamation made on or before the said date, the old Law shall still prevail.
３　法人税法第九條第五項に掲げる法人が昭和二十三年四月一日以後に終了する事業年度において納付した又は納付すべき特別法人税は、同法第九條第二項又は第十六條第二項の規定の適用については、これを法人税とみなす。
The special corporation tax paid or to be paid in the accounting period ending on or after April.1, 1948 by a corporation enumerated under Art.9, Par.5 of the Corporation Tax Law shall be deemed the corporation tax for purposes of the application of the provisions of Art.9, Par.2 or Art.16, Par.2 of the Special Corporation Tax Law.
第四十二條　この法律施行前に課した又は課すべきであつた有價證券移轉税については、有價證券移轉税法第十三條ノ二、第十三條ノ三、第二十一條第二項、第二十二條第一項及び第二十四條の改正規定を除く外、なお從前の例による。
Article 42.　In respect to the securities transfer tax imposed or to have been imposable before the enforcement of the present Law, the old Law shall still prevail, excluding the revised provisions of Art.13-(2), Art.13-(3), Art.21 Par.2, Art.22 Par.1 and Art.24 of the Securities Transfer Tax Law.
第四十三條　改正後の相続税法第五十八條、同法附則第三條第一項但書第五号及び同條第二項（同法第五十一條第三項の規定の準用に関する部分を除く。）の規定は、この法律施行前に年賦延納を許可したものについては、この法律施行後最初に到来する回の次の回において納付すべき延納税額に相当する相続税を徴收する場合から、この法律施行後に年賦延納を許可するものについては、第一回において納付すべき延納税額に相当する相続税を徴收する場合から、これを適用する。
Article 43.　For a taxpayer who is already granted a permit for referred payment before the enforcement of the present Law, the revised provisions of Art.58 of the Estate Tax Law and of Art.3, Par.1, proviso, No.5 and Art.3, Par.2 of the Supplementary Provisions of the same Law (excluding the part in Art.3, Par.2 of the Supplementary Provisions whereby Art.51, Par.3 of the same Law is invoked) shall apply firstly to the instalment to be paid at the instament period next to the instalment period coming immediately after the enforcement of the present Law;for a person who is to be granted the permit after the enforcement of the present Law, the application shall be made to the payment of first instalment.
２　この法律施行前に開始した相続に対する相続税及び昭和二十二年分の贈與税については、前項に定めるもの竝びに改正後の相続税法第五十一條第一項乃至第三項（同條第四項及び同法附則第三條第二項において準用する場合を含む。）、第七十一條第一項、第七十二條、同法附則第三條第一項但書第三号及び第四号の規定を除く外、なお從前の例による。
The old Law shall still prevail in regard to the estate tax on the inheritance taking place before the enforcement of the present Law and in regard to the gift tax for 1947, with the excetions of the preceding paragraph and the revised provisions in Art.51, Pars.1-3 inclusive (including the same provisions invoked under Par.4 of Art.51 and under Art.3, Par.2 of the Supplementary Provisions of the same Law), Art.71, Par.1 and Art.72 of the Estate Tax Law, and in Art.3, Par.1 proviso, Nos.3 and 4 of the Supplementary Provisions of the Estate Tax Law.
第四十四條　通行税法第二條から第八條まで及び同法附則の改正規定施行前に課した又は課すべきであつた通行税については、通行税法第十一條ノ二、第十一條ノ三、第十三條第一項及び第十四條の改正規定を除く外、なお從前の例による。
Article 44.　In respect to the travelling tax imposed or to have been imposed before the enforcement of the revised provisions of Arts.2, 8 inclusive of the Travelling Tax Law and of the supplementary provisions of the said Law, the old Law shall still prevail, excluding the revised provisions of Art.11-(2), Art.11-(3), Art.13, Par.1 and Art.14 of the Travelling Tax.
第四十五條　この法律施行前に課した又は課すべきであつた酒税については、なお從前の例による。
Article 45.　In respect to the liquor tax imposed or to have been imposable before the enforcement of the present Law, the old Law shall still prevail.
２　この法律施行の際、酒税につき納税の保證をなしている酒造組合の組合員は、この法律施行前に納税義務の発生した酒税につき、なお連帶して保證の義務を負う。
Members of liquor brewers'association who have insured payment of liquor tax at the time of the enforcement of the present Law shall be liable to insure jointly payment of liquor tax to be paid before the enforcement of the present Law.
３　この法律施行の際、製造場又は保税地域以外の場所において、酒類の製造者又は販賣業者が各種類を通じて合計四斗以上の酒類を所持する場合及びその所持する酒類が合計四斗に満たない場合でも酒場、料理店その他酒類を自己の営業場において飮料に供することを業とする者がその業務の用に供するため所持する酒類又は改正前の酒税法第二十七條ノ五の規定により酒税を課せられた酒類が合計二斗以上である場合においては、その場所を製造場、その所持者を製造者とみなして、その所持する酒類に対し酒税を課する。この場合においては、この法律施行の日に、その酒類を製造場から移出したものとみなし、改正後の酒税法第二十七條又は第二十七條ノ二の規定により算出した税額と從前の規定により算出した税額との差額をその税額として、その税額が一万円以下のときは、昭和二十三年八月三十一日限り、一万円をこえるときは、左の區分によりその税額を各月に等分して、その月末日限り徴收する。
In case where, at the time of the enforcement of the present Law, a brewer or a seller of liquor possesses 4 to or more in total of every kind of liquor at the place other than brewery or bonded area, and in case where, even if liquor possessed are less than 4 to, a person who is engaged in the business for selling liquor as drinks in bar, restaurant or other place of his business, possesses in total 2 to or more of liquor which he possesses for the purpose of his business or on which liquor tax has been imposed pursuant to the provisions of Art.27-(5) of the Liquor Tax Law before revision, the place shall be deemed as brewery and the possessor as brewer, and liquor tax shall be imposed upon the liquor he possesses. In this case the liquor mentioned above shall be deemed to have been carried out of the brewery on the day of the enforcement of the present Law, and the difference between the amount of tax computed pursuant to the provisions of Art.27 or Art.27-(2) of the revised Liquor Tax Law and the amount computed pursuant to the old provisions shall be collected as tax, if the amount to be collected is not exceeding 10,000 yen, by Aug.31, 1948, and if it exceeds 10,000 yen, by the end of each month dividing it into an equal amount corresponding to each month in accordance with the following classification:
税額一万円をこえるとき　昭和二十三年八月及び九月
more than 10,000 yen:　Aug. and Sept.1948
税額五万円をこえるとき　同年八月から十月まで
more than 50,000 yen:　from Aug. to Oct. ditto
税額十万円をこえるとき　同年八月から十一月まで
more than 100,000 yen:　from Aug. to Nov. ditto
４　前項の製造者又は販賣業者が酒場、料理店その他酒類を自己の営業場において飮料に供することを業とする者であるときは、その業務の用に供するため所持する酒類につき、改正後の酒税法第二十七條ノ四の規定により算出した税額と改正前の同條の規定により算出した税額との差額を、前項の酒税額に加算し、又は前項の酒税額から控除する。
If a brewer or seller referred to in the preceding paragraph is engaged in the business for selling liquor in bar, restaurant or other places of his business, the difference between the amount of tax computed pursuant to the provisions of Art.27-(4) of the revised Liquor Tax Law and the amount computed pursuant to the provisions of the same Article before revision shall be added to the amount of tax refered to in the preceding paragraph or deducted from the amount of liquor tax referred to in the preceding paragraph, in respect to the liquor possessed for the purpose of his business.
５　第三項の販賣業者（前項の販賣業者を除く。）が改正前の酒税法第二十七條ノ五の規定により酒税を課せられた酒類を所持する場合においては、その所持する改正前の同條の規定により酒税を課せられた酒類につき、改正後の同條の規定により算出した税額と改正前の同條の規定により算出した税額との差額を、第三項の酒税額に加算し、又は第三項の酒税額から控除する。
In case the seller referred to under Par.3 (excluding the seller referred to in the preceding paragraph) possesses liquor upon which liquor tax has been imposed pursuant to the provisions of Art.27-(5) of the Liquor Tax Law before revision, in respect to the liquor which is possessed by him and upon which liquor tax was imposed pursuant to Art.27-(5) of the Liquor Tax before revision, the difference between the amount of tax computed pursuant to Art.27 of the revised Liquor Tax Law and the amount computed pursuant to the provisions of the same Article before revision shall be added to the amount of liquor tax of Par.3. or deducted from the amount of liquor tax of Par.3.
６　第三項の製造者又は販賣業者は、その所持する酒類の種類、級別及びアルコール分の異なるごとに数量、價格及び貯藏の場所竝びに第四項又は第五項の規定に該当するときはその旨を、この法律施行後一月以内に、政府に申告しなければならない。
The brewer or seller referred ro in Par.3 shall declare to the government within 1 month after the enforcement of the present Law the kind and class of the liquor he possesses and, according to the difference of the alcoholic content, its quantity, price and storing place and, if the case comes under Par.4 or Par.5, that matter.
７　この法律施行の際、製造場に現存する酒類で、戻入又は移入したものについては、酒税法第三十八條第一項の規定にかかわらず、これを移出した時に酒税を徴收する。この場合においては、第三項後段に定める税額を、その税額とする。
For the liquor which exist in brewery at the time of the enforcement of the present Law and was returned or carried in, liquor tax shall, notwithstanding the previsions of Art.38, Par.1 of the Liquor Tax Law, be collected at the time they have been carried out. In this case the amount of tax shall be that of the latter part of Par.3.
第四十六條　この法律施行前に課した又は課すべきであつた清涼飮料税については、なお從前の例による。
Article 46.　In respect to the Soft Drinks Tax imposed or to have been imposable before the enforcement of the present Law, the old Law shall still prevail.
２　この法律施行の際、現に改正前の清涼飮料税法第三條の規定により清涼飮料製造の免許を受けている者は、この法律施行の日において、改正後の清涼飮料税法第十條ノ二の規定により申告をなしたものとみなす。
A person who presently obtains permission to manufacture the soft drinks pursuant to the previsions of Art.3 of the Soft Drinks Tax Law before revision, at the time of enforcement of the present Law, shall be deemed to have informed pursuont to the provisions of Art.10-(2) of the revised Soft Drinks Tax Law on the date of the enforcement of the present Law.
３　この法律施行の際、製造場以外の場所において、同一人が第一種又は第二種を通じて合計一石以上の清涼飮料を所持する場合においては、その場所を製造場、その所持者を製造者とみなして、清涼飮料税を課する。この場合においては、この法律施行の日に、その清涼飮料を製造場外に移出したものとみなし、第一種の清涼飮料については一石につき千四百円、第二種の清涼飮料については一石につき二千六百円の割合により算出した金額をその税額として、その税額が五千円以下のときは、昭和二十三年八月三十一日限り、五千円をこえるときは、左の區分によりその税額を各月に等分して、その月末日限り徴收する。
In case a person possesses on the date of the enforcement of the present Law, at the place other than the manufactory, more ore than 1 koku of the soft drinks including Class 1 and Class 2, the place and the possessor shall be deemed as the manufactory and the manufacturer and upon whom the Soft Drinks Tax shall be imposed, In this case, the soft drinks shall be deemed to have been carried out of the manufactory on the date of the enforcement of the present Law and the tax shall be collected, the amount of which shall be what is computed at the rate of 1,400 yen per 1 koku in respect to Class 1 soft drinkt and of 2,600 yen per 1 koku in respoct to Class 2 soft drinks, by Aug.31, 1948 in case the amount of tax is not more than 5,000 yen and by the end of each month in case the amount of tax is more than 5,000 yen, dividing it into an equal amount corresponding to each month in accordance with the following classification:
税額五千円をこえるとき　昭和二十三年八月及び九月
more than 5,000 yen:　in Aug. and Sept.1948
税額一万円をこえるとき　同年八月から十月まで
more than 10,000 yen:　from Aug. to Oct. ditto
税額五万円をこえるとき　同年八月から十一月まで
more than 50,000 yen:　from Aug. to Nov. ditto
税額十万円をこえるとき　同年八月から十二月まで
more than 100,000 yen:　from Aug. to Dec. ditto
４　前項の清涼飮料の所持者は、その所持する清涼飮料の種別、数量及び貯藏の場所を、この法律施行後一月以内に、政府に申告しなければならない。
The possessor of the soft drinks as referred to under the preceding paragraph shall inform the Government of the kind, quantity and the storage of the possessed soft drinks within one month after the enforcement of the present Law.
第四十七條　この法律施行前に課した又は課すべきであつた砂糖消費税については、なお從前の例による。
Article 47.　In respect to the sugar excise imposed or to have been imposable before the enforcement of the present Law, the old Law shall still prevail.
２　改正前の砂糖消費税法第三條の税率により消費税を課せられた砂糖、糖みつ又は糖水を原料として製造した砂糖（第三種の砂糖を除く。）、糖みつ又は糖水で、この法律施行後製造場から引き取られるものについては、砂糖消費税法第十二條の規定にかかわらず、消費税を徴收する。この場合においては、改正後の同法第三條の税率により算出した金額と改正前の同條の税率により算出した金額との差額を、その税額とする。
With regard to sugar (excluding sugar of Clase 3), treacle or sugar water in which sugar, treacle or sugar water liable to excise according to the tax rate as prescribed in Art.3 of the old Sugar Excise Law is used as material and which is to be taken delivery from the place of manufactory after the enforcement of the present Law, the excise shall, notwithstanding the provisions of Art.12 of the same Law, be collected. In this case, the tax liabilities shall be the difference of the amounts computed pursuant to the tax rate of Art.3 of the same Law after and before the revision.
３　改正前の砂糖消費税法第三條の税率により消費税を課せられた第二種乙の砂糖をもつて製造した第三種の砂糖で、この法律施行後製造場から引き取られるものについては、改正後の砂糖消費税法第三條の規定にかかわらず、その税率は、氷砂糖百斤につき千八百二十五円、その他のもの百斤につき千八百二十円とする。
With regard to sugar of Class 3 in which sugar of Class 2 B liable to exise according to the tax rate as prescribed in Art.3 of the old Sugar Excise Law is used as material, and which is to be taken delivery from the place of manufactory after the enforeement of the present Law, the tax rate shall, notwithstanding the provisions of Art.3 of the Sugar Excise Law after the revision, be 1,825 Yen per 100 kin in respect to the crystallized sugar and 1,820 yen per 100 kin in respect to the other sugar.
４　この法律施行の際、製造場又は保税地域以外の場所で、同一人が各種類を通じて合計二百斤以上の砂糖、糖みつ又は糖水を所持する場合においては、その者が、この法律施行の日に、これを製造場から引き取つたものとみなして、消費税を課する。この場合においては、改正後の砂糖消費税法第三條の税率により算出した金額と改正前の同條の税率により算出した金額との差額（第三種の砂糖については、氷砂糖百斤につき千五百円、その他のもの百斤につき千四百六十円の割合により算出した金額）をその税額として、その税額が五千円以下のときは、昭和二十三年八月三十一日限り、五千円をこえるときは、左の區分によりその税額を各月に等分して、その月末日限り徴收する。
In case the same person possesses more than 200 kin of sugar, treacle of sugar water regardless of its kind at the place other than manufactory or bonded area at the time of enforcement of the present Law, he shall be deemed to have taken delivery of it from the manufactory on the date of enforcement of the present Law and shall be liable to the excise. In this case, tax liabilitie shall be the difference of the amounts computed pursuant to the tax rate of Art.3 of the Sugar Excise Law after and before the revision (in respect to sugar of Class 3, tax liabilities shall be the amount to be computed at the rate of 1,500 yen per 100 kin regarding the crystallized sugar and at the rate of 1,460 yen per 100 kin regarding other sugar) and the excise shall be collected by August 31, 1948 in case the amount of tax is not more than 5,000 yen and by the end of each month in case the amount of tax is more than 5,000 yen, dividing it into an equal amount corresponding to each month in accordance with the following classification.
税額五千円をこえるとき　昭和二十三年八月及び九月
more than 5,000 yen:　in Aug. and Sept.1948
税額一万円をこえるとき　同年八月から十月まで
more than 10,000 yen:　from Aug. to Oct. ditto
税額五万円をこえるとき　同年八月から十一月まで
more than 50,000 yen:　from Aug. to Nov. ditto
税額十万円をこえるとき　同年八月から十二月まで
more than 100,000 yen:　from Aug. to Dec. ditto
５　前項の砂糖、糖みつ又は糖水の所持者は、その所持する砂糖、糖みつ又は糖水の種別、数量及び貯藏の場所を、この法律施行後一月以内に、政府に申告しなければならない。
The possessor of the sugar, treacle or sugar water as referred to under the preceding paragraph shall inform the Government of the kind, quantity and the place of storage within one month after the enforcement of the present Law.
第四十八條　この法律施行前に課した又は課すべきであつた物品税については、なお從前の例による。
Article 48.　In respect to the commodity tax imposed or to have been imposable before the enforcement of the present Law, the old Law shall still prevail.
２　この法律施行後一月以内に輸出した菓子、糖果又は果実みつ及びこれに類する物品に対する物品税法第十四條の規定による交付金については、なお從前の例による。
With regard to the grant applicable to the cake, sweet or fruit-juice and commodities of the similar nature which have been exported within one month after the date of the enforcement of the present Law, in accordance with the provisions of Art.14 of the Commodity Tax, the old Law shall still prevail.
３　この法律施行の際、製造場又は保税地域以外の場所で、マッチ又はあめ、ぶどう糖若しくは麦芽糖の製造者若しくは販賣者又はこれらの物品を使用する物品の製造者若しくは販賣者が五十万本以上のマッチ又は合計二百斤以上のあめ、ぶどう糖若しくは麦芽糖を所持する場合においては、その場所を製造場、その所持者を製造者とみなして、物品税を課する。この場合においては、この法律施行の日に、その物品を製造場外に移出したものとみなし、改正後の物品税法第二條第一項の税率により算出した金額と改正前の同項の税率により算出した金額との差額をその税額として、その税額が五千円以下のときは、昭和二十三年八月三十一日限り、五千円をこえるときは、左の區分によりその税額を各月に等分して、その月末日限り徴收する。
In case the manufacturer or seller of match or candy, grape sugar or malt-sugar or the manufacturer or seller of commodity consisting of the items mentioned above possesses not less than 500,000 pieces of match or not less than 200 kin of candy, grape sugar or malt-sugar at the place other than manufactory or bonded area at the time of enforcement of the present Law, the place and the possessor shall be deemed as the manufactory and the manufacturer respectively and the commodity tax shall be imposable. In this case, he shall be deemed to have carried the commodities out of the manufactory on the date of enforcement of the present Law and the tax liabilities shall be the difference of the amounts to be computed in accordance with the tax rate of Art.2, Par.1 of the Commodity Tax Law after and before the revision and the tax shall be collected by August 31, 1948 in case the amount of tax is not more than 5,000 yen and by the end of each month in case the amount of tax is more than 5,000 yen, dividing it into an equal amount corresponding to each month in accordanec with the following classification:
税額五千円をこえるとき　昭和二十三年八月及び九月
more than 5,000 yen:　in August and September 1948
税額一万円をこえるとき　同年八月から十月まで
more than 10,000 yen:　from August to October ditto
税額五万円をこえるとき　同年八月から十一月まで
more than 50,000 yen:　from August to November ditto
税額十万円をこえるとき　同年八月から十二月まで
more than 100,000 yen:　from August to December ditto
４　前項の製造者若しくは販賣者又はこれらの物品を使用する物品の製造者若しくは販賣者は、その所持する物品の品名ごとに数量及び貯藏の場所を、この法律施行後一月以内に、政府に申告しなければならない。
The manufacturer or seller as prescribed in the preceding paragraph shall inform the Government of the quantity and the place of storage of each of the possessed commodities within one month after the enforcement of the present Law.
第四十九條　この法律施行前に課した又は課すべきであつた骨ぱい税については、なお從前の例による。
Article 49.　In respect to the playing-set tax imposed or to have been imposable before the enforcement of the present Law, the old Law shall still prevail.
２　この法律施行の際、現に改正前の骨ぱい税法第一條の規定により骨ぱいの製造又は販賣の免許を受けている者は、この法律施行の日において、改正後の骨ぱい税法第七條ノ二の規定により申告をなしたものとみなす。
A person who has been licensed making or sale of playing-cards or mahjongs as referred to under the provisions of Art.1 of the Playing-set Tax Law before revision shall be deemed to have declared on the date of the enforcement of the present Law persuant to the provisions of Art.7-(2) of the revised vised Playing-set Tax Law.
３　この法律施行の際、骨ぱいの製造又は販賣をなす者の所持する骨ぱいについては、製造又は販賣をなす者が、改正後の骨ぱい税法第四條の規定による税額と改正前の同條の規定による税額との差額に相当する金額を税額として、骨ぱい税を納めなければならない。
In regard to the playing-cards or mahjongs which a maker or a seller of playing-cards or mahjongs possesses at the time of the enforcement of the present Law, the maker or seller shall pay the playing-set tax, the amount of tax being the difference between the amount of tax pursuant to the provisions of Art.4 of the Commodity Tax Law after and before the revision.
第五十條　たばこ專賣法（明治三十七年法律第十四号）第六十七條、塩專賣法（明治三十八年法律第十一号）第三十八條、粗製しよう脳、しよう脳油專賣法（明治三十六年法律第五号）第二十三條及びアルコール專賣法（昭和十二年法律第三十二号）第四十條中「間接國税犯則者處分法」とあるのは「國税犯則取締法（同法第十二條ノ二、第十九條第二項及第二十二條ノ規定ヲ除ク）」と読み替えるものとする。
Article 50.　In Art.67 of the Tobacco Monopoly Law (Law No.14 of 1904), Art.38 of the Salt Monopoly Law (Law No.11 of 1905), Art.23 of the Grude Camphor&Camphored Oil Monopoly Law (Law No.8 of 1905) and Art.40 of the Alcohol Monopoly Law (Law No.32 of 1937), the Indirect National Tax Penalty Law "shall read" the Anti-National Tax Evasion Law (excluding the provisions of Art.12-(2), Art.19, Par.2 and Art.22 of the same Law)."
２　前項に定めるものを除く外、他の法律中「間接國税犯則者處分法」とあるのは「國税犯則取締法」と読み替えるものとする。
Excluding those which are provided for under the preceding paragraph "the Indirect National Tax Penalty Law" referred to under other Laws shall read "the Anti-National Tax Evasion Law."
第五十一條　租税特別措置法第五條の二の改正規定は、法人の各事業年度の超過所得に対する法人税については、昭和二十三年四月一日以後に終了する事業年度分から、これを適用する。
Article 51.　The revised provisions of Art.5-(2) of the Special Taxation Measures Law shall apply as from the accounting period ending on or after Apr.1, 1948 in respect to the corporation tax imposable upon the excess income of each accounting period of a corporation.
２　この法律施行前に、砂糖消費税法第五條第一項の規定の適用を受けて製造場又は保税地域から引き取つた同法第三條第一号第二種又は第三種の砂糖で、この法律施行後三月以内に輸出したものに対する砂糖消費税法第五條の規定による砂糖消費税の免除については、なお從前の例による。
In respect to the sugar excise on the sugar of Class 2 or 3 referred to under Art.3, Item 1 of the said Law which was delivered out of factories or bonded area before the enforcement of the present Law pursuant to the provisions of Art.5, Par.1 of the said Law, and which have been exported within three months after the enforcement of the present Law, the old Law shall still prevail for purposes of the exemption from the sugar excise as is set forth under the provisions of Art.5 of the Sugar Excise Law.
３　この法律施行前に、砂糖消費税法第十一條第一項第三号の規定の適用を受けて製造場又は保税地域から引き取つた同法第三條第一号第二種の砂糖を使用して製造した菓子、糖果又は果実みつ及びこれに類する物品で、この法律施行後三月以内に輸出したものに対する砂糖消費税法第十一條の規定による砂糖消費税の免除については、なお從前の例による。
In case cake, sweets, fruits syrup and other commodities of similar nature made, before the enforcement of this Law, from the sugar of Class 2 of Art.3, Item 1 of the Sugar Excise, Law which had been delivered out of factories or bonded area pursuant to the provisions of Art.11, Par.1, Item 3 of the said Law, have been exported within three months after the enforcement of this Law, the exemption from the sugar excise referred to under the provisions of Art.11 of the said Law, on the above said sugar shall be made by virtue of the old Law.
４　前項に該当する場合を除く外、この法律施行前に、砂糖消費税法第十一條第一項第一号又は第三号の規定の適用を受けて製造場又は保税地域から引き取つた同法第三條第一号第二種の砂糖で、この法律施行後三月以内に砂糖、糖みつ、糖水又はれん乳の製造の用に供されたものに対する砂糖消費税法第十一條の規定による砂糖消費税の免除については、なお從前の例による。
In respect to the sugar excise exemption made pursuant to the provisions of Art.11 of the sugar Excise Law, on the sugar referred to under Art.3, Item 1, Class 2 of the said Law which had been received from factories or bonded area pursuant to the provisions of Art.11, Par.1, Item 1 or 3 of the said Law before the enforcement of this law and which have been used for purposes of manufacturing sugar, fruits syrup, sugar water or condensed milk within three months after the enforcement of this Law, the old Law shall be still prevail, excluding the case coming under the preceding paragraph.
５　砂糖消費税を課せられた砂糖消費税法第三條第一号第二種の砂糖であつて昭和二十三年二月十六日以前に製造場又は保税地域から引き取つたものを原料としてこの法律施行後三月以内にれん乳を製造した場合又は砂糖消費税を課せられた砂糖消費税法第三條第一号第二種の砂糖であつて昭和二十三年二月十六日以前に製造場又は保税地域から引き取つたものを原料として製造した菓子、糖果若しくは果実みつ及びこれに類する物品をこの法律施行後三月以内に輸出した場合における砂糖消費税法第十二條ノ二の規定による交付金の交付については、なお從前の例による。
In respect to the delivery of subsidies made pursuant to the provisions of Art.12-(2) of the Sugar Excise Law in the case where condensed milk is produced within three months after the enforcement of this Law from the Class B sugar referred to under Art.3, Item 1 of the Sugar Excise Law on which the sugar excise has been imposed, and which has been received from factories or bonded area on or before Feb.16, 1948, or in the case where cake, sweets, fruits syrup or other commodities of similar nature made from the sugar of Class B of Art.3, Item 1 of the said Law on which the sugar excise has been imposed and which has been received from factories or bonded area on or before Feb.16, 1948, have been exported within three months after the enforcement of this Law, the old Law shall still prevail.
第五十二條　この法律施行前に督促状を発した國税に対する督促手数料及び延滯金については、なお從前の例による。
Article 52.　In case a demand note for national tax has been issued before the enforcement of the present Law, the old Law shall still prevail in respect to the demand charge and the arrears.
第五十三條　この法律施行前納入の告知をなした國税の收入金又は還付金及び納付した國税の還付金の端数の計算については、なお從前の例による。
Article 53.　In respect to the computation of the fraction of receipts or refunds of the national taxes for which the notice of payment has been issued or which has been paid, before the enforcement of the present Law, the old Law shall still prevail.
２　前項に規定するものの外、非戰災者特別税法（昭和二十二年法律第百四十三号）の規定による非戰災家屋税及び非戰災者税の收入金及び還付金の端数の計算については、なお從前の例による。
In respect to the computation of the fraction of receipts and refunds of the non war damaged house tax and non war suffereres tax as referred to the Non War Sufferers Special Tax Law (the Law No.143 of 1947), the old Law shall still prevail.
第五十四條　戰時補償特別措置法第六十條第二項の改正規定は、昭和二十一年十月三十日から、これを適用する。
Article 54.　The revised provisions of Art.60, Par.2 of the War Indemnity Special Measures Law shall apply as from Oct.30, 1946.
第五十五條　災害被害者に対する租税の減免、徴收猶予等に関する法律第二條の改正規定は、昭和二十三年分の所得税から、これを適用する。
Article 55.　The provisions of Art.2 of the Law concerning the Reduction, Exemption and Postponement of Collection of Taxes and others for Sufferers from Calamities revised by virtue of the present Law shall apply as from the income tax for 1948.
２　從前の特別法人税法第二條に掲げる法人の昭和二十三年三月三十一日以前に終了した各事業年度の剰余金に対する特別法人税及び同日以前の解散又は合併に因る清算剰余金に対する特別法人税については、なお從前の災害被害者に対する租税の減免、徴收猶予等に関する法律第八條及び第九條の例による。
In respect to the special corporation tax on the surplus of each accounting period ending on or before Mar.31, 1948, or on the surplus at liquidation arising out of the dissolution or amalgamation made on or before said date, of a corporation enumerated under Art.2 of the old Special Corporation Tax Law, the same manner as the cases of Arts.8 and 9 of the old Law concerning the Reduction, Exemption and Postponement of Collection of Taxes and others for Sufferers from Calamities shall still prevail.
第五十六條　酒類業組合法により設立された組合又はその連合会で、この法律施行の際現に存するものについては、酒類業組合法は、この法律施行後においても、なおその効力を有する。
Article 56.　In respect to associations or the federation thereof which have been created by virtue of the Liquor Producers'Association Law and which are existing on the enforcement of the present Law, the Liquor Producers'Association Law shall still prevail after the enforcement of the present Law.
２　前項の組合又はその連合会で、この法律施行の日から一月を経過したときに現に存するもの（清算中のもの及び閉鎖機関令（昭和二十二年勅令第七十四号）第一條に規定する閉鎖機関であるものを除く。）は、そのときに解散する。
The associations or the federation thereof as referred to under the preceding paragraph which are existing on the date when one month has been elapsed after the enforcement date of the present Law (excluding those which are in liquidation and are the closed institutions referred to under the provisions of Art.1 of the Closed Institutions Ordinance (Imperial Ordinance No.74 of 1947) shall be dissoluved on the said date.
第五十七條　從前の特別法人税法第二條に掲げる法人の所得税法第九條第一項第一号から第三号までに規定する所得でこの法律の施行前に支拂を受くべきもの（無記名の公債若しくは社債の利子又は無記名株式の配当を除く。）に対する所得税については、なお從前の例による。
Article 57.　The old Law shall prevail as to the income tax due on the income prescribed in Art.9, Par.1, Items 1-3 of the Income Tax Law to such corporation as are referred to under Art.2 of the old Special Corporation Tax Law (excluding the interests on such public bonds, debentures which are uninscribed or dividends on stocks which are uninscribed) which is payable before the enforcement of the present law.
２　前項の法人の昭和二十三年三月三十一日以前に終了した各事業年度の剰余金に対する特別法人税及び同日以前の解散又は合併に因る清算剰余金に対する特別法人税については、なお從前の例による。
The old law shall prevail as to the special corporation tax due on the surplus money of business year finished on or before March 31, 1948, and the surplus money at liquidation arising out of a dissolution of amalgamation taking place on or before the said date of the corporations of the preceding paragraph.
３　市町村農業会、都道府縣農業会及び全國農業会については、特別法人税法は、この法律施行後においても、なおその効力を有する。
In respect to the city, town or village agricultural associations, the To, Do, Fu, or Ken agricultural association, and the National agricultural association, the Special Corporation Tax Law shall still preveil even after the enforcement of the present Law.
第五十八條　この法律施行前になした昭和二十年勅令第五百四十二号ポツダム宣言の受諾に伴い発する命令に関する件に基く関税法の罰則等の特例に関する件の違反行爲に対する罰則の適用竝びに同令の規定による處分手続その他の行爲については、なお從前の例による。
Article 58.　With regards to the application of the penal regulations against the violation of the Ordinance concerning the Special Exceptions to the Penal Regulations and Others of the Customs Law under Imperial Ordinance No.542 of 1945 concerning the orders to be issued in consequence of the acceptance of Potsdam Declaration, which is done before the enforcement of this Law, and to the dispositions, procedures and other actions executed by virtue of the provisions of the said Ordinance before the enforcement of this Law, the said Ordinance shall still be valid.
第五十九條　この法律施行前に課した又は課すべきであつた登録税、取引税及び印紙税については、なお從前の例による。
Article 59.　As to the registration tax, bourse tax and stamp duty, imposed or to have been imposable before the enforcement of the present Law, the old Law shall still prevail.
第六十條　この法律による他の法律の廃止又は改正前になした行爲に関する罰則の適用については、なお從前の例による。
Article 60.　As to the application of penalties against the facts made before the abolishment or revision of laws enumerated in the present Law, the old Law shall still prevail.
内閣総理大臣　芦田均
Prime Minister　ASHIDA Hitoshi
大藏大臣　北村徳太郎
Minister of Finance　KITAMURA Tokutaro