所得税法の一部を改正する法律

法令番号: 法律第71号

公布年月日: 昭和25年3月31日

法令の形式: 法律

公布: 昭和25年3月31日法律第71号

改正対象法令

改正: 所得税法

提案理由 (AIによる要約)

政府は1950年を期して国税・地方税を通じた税制の根本的改正を実施することとした。シャウプ税制使節団の勧告に基づき、その基本原則に即応しつつ、日本の財政経済事情に適合するよう調整を加えて、現行税制の全般的改正を行うものである。改正の基本方針として、①総合予算の均衡確保と経済安定化を図りつつ、歳出規模縮減による財源で国民租税負担の軽減合理化を実現、②地方自治強化のため地方財政を充実、③負担の公平化を重視し、所得税制度の合理化や富裕税の創設等を実施、④中央・地方を通じた恒久的かつ安定した税制の確立、⑤税務行政の適切な執行の実現を掲げている。これにより、所得税を租税収入の根幹とし、法人税・相続税等とともに税制の全般的な改革を行い、国民の租税負担の軽減と公平化を図ることを目指すものである。

参照した発言:
第7回国会衆議院大蔵委員会第19号

審議経過

第7回国会

衆議院

大蔵委員会 - 第19号

(昭和25年2月24日)

大蔵委員会 - 第20号

(昭和25年2月25日)

大蔵委員会 - 第21号

(昭和25年2月27日)

参議院

大蔵委員会 - 第13号

(昭和25年2月27日)

衆議院

(昭和25年2月28日)

(昭和25年3月1日)

(昭和25年3月2日)

(昭和25年3月3日)

参議院

大蔵委員会 - 第17号

(昭和25年3月3日)

衆議院

大蔵委員会 - 第25号

(昭和25年3月4日)

大蔵委員会 - 第26号

(昭和25年3月6日)

大蔵委員会 - 第27号

(昭和25年3月7日)

参議院

大蔵委員会 - 第18号

(昭和25年3月7日)

衆議院

(昭和25年3月8日)

(昭和25年3月9日)

(昭和25年3月10日)

(昭和25年3月11日)

(昭和25年3月14日)

参議院

(昭和25年3月16日)

(昭和25年3月22日)

(昭和25年3月23日)

(昭和25年3月28日)

(昭和25年3月29日)

(昭和25年3月30日)

(昭和25年3月31日)

(昭和25年3月31日)

衆議院

本会議 - 第47号附録

(昭和25年5月3日)

参議院

本会議 - 第50号附録

(昭和25年5月2日)

所得税法の一部を改正する法律をここに公布する。

I hereby promulgate the Law for Partial Amendments to the Income Tax Law.

御名御璽

Signed:HIROHITO, Seal of the Emperor

昭和二十五年三月三十一日

This thirty-first day of the third month of the twenty-fifth year of Showa (March 31, 1950)

内閣総理大臣　吉田茂

Prime Minister　YOSHIDA Shigeru

法律第七十一号

Law No.71

所得税法の一部を改正する法律

Law for Partial Amendments to the Income Tax Law

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。

The Income Tax Law (Law No.27 of 1947) shall be partially amended as follows:

所得税法目次中「第一節　申告納税」を「第一節　申告納税及び還付」に、「第六章　審査、訴願及び訴訟」を「第六章　再調査、審査及び訴訟」に改める。

In the Contents of Income Tax Law, "Section I Self-Assessment" and "Chapter VI Reinvestigation, Appeal and Law Suit" shall be amended respectively as "Section I Self-Assessment and Refund" and "Chapter VI Reinvestigation, Reconsideration and Litigation."

第一條第二項第二号中「又は合同運用信託の利益の支拂」を「若しくは合同運用信託の利益の支拂又は法人から利息の配当」に改め、同項第三号を削り、同項第四号中「費用弁償（月額又は年額を以て支給するものに限る。以下同じ。）、」を削り、同号を同項第三号とする。

In Article 1 paragraph 2 item 2, "or dividends of profits of joint operation trusteeship" shall be amended as "of dividends of profits of joint operation or interest from corporation" ;item 3 of the same paragraph shall be deleted;and in item 4 of the same paragraph, "compensations of costs (hereinafter limited to compensations paid on monthly or annual basis)" shall be deleted and the same item shall be made item 3.

同條第三項を次のように改める。

Paragraph 3 of the same Article shall be amended as follows:

法人は、この法律の施行地において、公債、社債若しくは預金の利子若しくは合同運用信託の利益の支拂又は法人から利息の配当を受けるときは、この法律により、所得税を納める義務がある。

A corporation shall be liable to pay the income tax in accordance with this Law when it receives, within the area where this Law is being enforced, the payment of interests on public bonds, corporate debentures or deposits, or, of profits from joint trusts, or dividends of interest from corporations.

第二條第四項中「各号」を削る。

In Article 2 paragraph 4, "each item of" shall be deleted.

第三條を次のように改める。

Article 3 shall be amened as follows:

第三條　左に掲げる法人には、所得税を課さない。

Article 3.　The income tax shall not be imposed upon the corporations enumerated below:

一　都道府県、市町村、特別市、特別区、地方公共団体の組合及び財産区

1.　Prefectures, municipalities (city, town and village), special cities, special wards, affairs association of local public bodies and financial wards;

二　法令による公団

2.　Corporations established under laws and orders;

三　日本專売公社

3.　Japan Monopoly Corporations;

四　日本国有鉄道

4.　Japanese National Railways;

五　国民金融公庫

5.　People's Finance Bank;

六　復興金融金庫

6.　Reconstruction Finance Rank;

七　持株会社整理委員会、閉鎖機関整理委員会及び船舶運営会

7.　Holding Company Liquidation Commission, Closed Institutions Liquidating Commission and Civil Merchant Marine Committee;

八　土地改良区及び同連合、普通水利組合及び同連合、水害予防組合及び同連合、北海道土功組合、耕地整理組合及び同連合会並びに土地区画整理組合

8.　Land improvement districts and federations thereof, common irrigation associations and federations thereof, prevention for flooddisaster associations and federation thereof, Hokkaido public works associations, arable land adjustment associations and federation thereof as well as land readjustment associations;

九　民法第三十四條の規定により設立した法人、宗教法人並びに学校法人及び私立学校法第六十四條第四項の規定により設立した法人

9.　Corporations, religious corporations and school corporations established under the provision of Article 34 of the Civil Code and corporations established under the provision of Article 64 paragraph 4 of the Private School Law;

十　大日本育英会及び社会保險診療報酬支拂基金

10.　Dai Nippon Education Association (Ikueikai) and Fund for payment of the Medical Fee of the Social Insurance;

十一　法人たる労働組合及び国家公務員法第九十八條の規定に基く法人たる国家公務員の組合その他の団体

11.　Labor unions that are juridical person and unions that are juridical persons of national public service or other bodies under the provision of Article 98 of the National Public Service Law;

十二　国民健康保險組合及び同連合会、健康保險組合及び同連合会、漁船保險組合、農業共済組合及び同連合会並びに国家公務員共済組合及び同連合会

12.　National health insurance associations and federation thereof, health insurance associations and federation thereof, fishing boat insurance associations, farm mutual aid associations and federation thereof as well as national public service mutual aid associations and federation thereof;

十三　牧野組合、住宅組合、海外移住組合及び同連合会並びに負債整理組合

13.　Pasture land associations, house corporation associations, emigrants'associations and federation thereof as well as debt consolidation associations.

第五條を次のように改める。

Article 5 shall be amended as follows:

第五條　左に掲げる金額は、これを法人から受ける利益の配当又は剩余金の分配とみなして、この法律を適用する。

Article 5.　The amount of money as referred to below shall be deemed the dividend of profits or distribution of surpluses received from the corporation and be subject to this Law:

一　株式の消却若しくは資本の減少に因り株主が取得する金銭の額及び金銭以外の財産の価額（株式又は出資については、その拂込金額以下本條において同じ。）の合計額又は退社、脱退若しくは出資の減少に因り持分の拂戻として社員若しくは出資者が取得する金銭の額及び金銭以外の財産の価額の合計額が株主、社員又は出資者の当該株式又は出資を取得するために要した金額を超過する場合におけるその超過金額のうち、法人税法第十六條に規定する積立金額から成る部分に対応する金額

1.　In case where the total sum of the amount of money and the value of properties other than money (or paid-up amount as regards shares of stock or investment;hereinafter the same in this Article) acquired by a shareholder due to the redemption of shares of stock or the reduction of capital, or the total sum of the amount of money and the value of properties other than money acquired by a partner or an investor as the refund of shares due to retirement, secession or decrease in investment exceeds the cost required of such a shareholder, partner or investor for his acquisition of the said shares of stock or equities, the amount of money equivalent to that part of the excess which comes from the reserve fund as prescribed by Article 16 of the Corporation Tax Law;

二　法人の解散に因り残余財産の分配として株主、社員又は出資者が取得する金銭の額及び金銭以外の財産の価額の合計額が解散した法人（以下解散法人という。）の株式又は出資を取得するために要した金額を超過する場合におけるその超過金額のうち、当該解散法人の解散の時における法人税法第十六條に規定する積立金額（残余財産の分配として他の法人の株式又は出資を取得する場合においては、当該積立金額のうち、当該他の法人に引き継がれなかつた部分の金額に限るものとし、清算中の各事業年度において当該積立金に対して課せられた法人税がある場合においては、当該税額を控除した金額とするものとする。）から成る部分に対応する金額

2.　In case where the total sum of the amount of money and the value of properties other than money received by a shareholder, partner or investor as the distribution of residual assets due to a dissolution of a corporation exceeds the cost shares of stock or equities of the corporation which is dissolved (hereinafter referred to as "dissolved corporation" ), the amount of money equivalent to that part of the excess which comes from the reserve fund as prescribed by Article 16 of the Corporation Tax Law (in case the shares of stock or the investments of other corporations are acquired as the distribution of residual assets, the reserve fund shall be limited to such an amount of money out of the said reserve funds as was not succeeded by the other corporations concerned, and in case there is any corporation tax imposed upon the said reserve fund in each accounting period during the liquidation, the reserve fund shall be such as the said tax deducted) at the time of dissolution of the dissolved corporation concerned;

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（以下被合併法人という。）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（以下合併法人と総称する。）から合併に因り取得する株式又は出資の拂込金額及び金銭の額の合計額が被合併法人の株式又は出資を取得するために要した金額を超過するときは、その超過金額のうち、被合併法人の法人税法第十六條に規定する積立金額で合併法人に引き継がれなかつた金額から成る部分に対応する金額

3.　In the case of the amalgamation of corporations, if the total sum of the amount of money or paid-up amount of shares of stock or investment received due to the amalgamation by a shareholder, partner or investor of a corporation which becomes extinct by the amalgamation (hereinafter referred to as "amalgamated corporations" ) from a corporation which continues to exist after or created by the amalgamation (hereinafter referred to as "amalgamating corporation" generally) exceeds the cost of acquisition of shares of stock or equities of the amalgamated corporation, the amount of money equivalent to that part of the excess which comes from the amount not succeeded by the amalgamating corporation out of the reserve fund as prescribed by Article 16 of the Corporation Tax Law.

前項各号の場合において、株主、社員又は出資者が株式の消却、資本の減少、退社、脱退、出資の減少、解散又は合併に因り金銭及び金銭以外の財産を取得するときは、同項の規定により利益の配当又は剩余金の分配とみなす金額のうち金銭から成る部分及び金銭以外の財産から成る部分の額は、まず、当該財産の価額（当該財産が当該法人以外の法人の株式又は出資であるときは、その拂込金額のうち、当該法人の株式又は出資を取得するために要した金額を超過する金額）をもつてこれに充て、なお残額があるときは、当該金銭の額をもつてこれに充てて計算する。

In the case under each item of the preceding paragraph, if a shareholder, partner or investor receives money and other property than money due to the redemption of shares of stock, reduction in capital, retirement, secession, decrease in investment, dissolution of amalgamation, and also any amount of the money and other properties thus received is deemed to have been received due to the dividend of profits or distribution of surpluses according to the same paragraph, the amount which is thus deemed shall be deemed to consist of the amount of the properties received (in case the properties thus received are shares of stock or investment of corporations other than the said corporation that part of the paid-up amount thereof which is required for the acquisition of shares of stock or investment of the said corporation) to the extent of the amount of the properties received, and the remainder, if any, shall be deemed to consist of the amount of the money received.

第五條の二　相続、遺贈又は贈與に因り第九條第一項第七号又は第八号に規定する資産の移転があつた場合においては、相続、遺贈又は贈與の時において、その時の価額により、同項第七号又は第八号に規定する資産の讓渡があつたものとみなして、この法律を適用する。

Article 5-(2).　In cases where the transfer of assets as provided for in Article 9 paragraph 1 item 7 or 8 took place due to succession, bequest or gift, this Law shall apply, assuming that the said assets were transferred at the market price prevailing at the time of the inheritance, succession or gift.

前項の規定は、相続、遺贈又は贈與があつた場合において、相続開始の時において被相続人が有していた財産の価額から被相続人の債務で相続開始の際現に存するもの（公租公課を含む。）の金額及び葬式費用を控除した金額が三十万円以下であるとき又はその年中に同一人に対してなした贈與に係る財産の価額が三万円以下であるときは、これを適用しない。

The provision of the preceding paragraph shall not apply to the case where the amount of the value of the property which had been possessed by a decedent at the time of opening of succession minus the amount of liabilities of the decedent (including taxes and other public charges) which he owes at the time of opening of succession and the funeral expenses is 300,000 yen or less, or the value of the property donated to one person during the taxable year is 30,000 yen or less;for the purpose of cases of succession, bequest or gift.

著しく低い価額の対価で第九條第一項第七号又は第八号に規定する資産の讓渡があつた場合においては、この讓渡の時における価額により、当該資産の讓渡があつたものとみなして、この法律を適用する。

In cases where the assets as provided for in Article 9 paragraph 1 item 7 or 8 were transferred for countervalue remarkably lower than the prevailing market price, this Law shall apply thereto assuming that the said assets were transferred at the fair maket price prevailing at the time of the transfer.

第六條第一項第一号中「年額により」を削り、同項第五号を同項第八号とし、同項第四号の次に次の三号を加える。

In Article 6 paragraph 1 item 1, "on annual basis" shall be deleted;item 5 of the same paragraph shall be made item 8, and the following three items shall be added next to item 4 of the same paragraph:

五　第九條第一項第八号に規定する所得のうち、生活に通常必要な家具、什器、衣服その他の資産で命令で定めるものの讓渡に因るもの

5.　Out of the incomes as provided for in Article 9 paragraph 1 item 8, those which accrue from the transfer of such furniture, utensils, clothes and other property as necessary for the daily life and determined by order;

六　国、地方公共団体、外国、国際機関、国際団体又は大蔵大臣の指定する団体、基金若しくはこれらに準ずるものが学術に対する顯著な貢献を表彰するものとして又は顯著な価値がある学術の研究を奬励するものとして交付する金品（給與又は対価の性質を有するものを除く。）で大蔵大臣の定めるもの

6.　Money or articles (excluding those which are compensation or countervalue in their nature), as may be designated by Minister of Finance, to be awarded, in recognition of remarkable contribution to science, or for the purpose of the promoting the study of science of remarkable value, by national or local Governments, foreign countries, international institutions, international organizations, or organizations or funds or others of similar nature as designated by Minister of Finance;

七　第九條第一項第九号に規定する所得のうち、相続、遺贈又は個人からの贈與に因り取得するもの（相続税法の規定により相続、遺贈又は贈與に因り取得したものとみなされるものを含む。）、傷害保險契約又は損害保險契約に基き支拂を受ける保險金、損害賠償に因り取得するもの、慰籍料その他これらに類するもの

7.　Out of the incomes as prescribed in Article 9 paragraph 1 item 9;the income which accrued due to the succession or bequest or gift by an individual (including income deemed as received due to the succession, bequest or gift in accordance with the provisions of the Accessions Tax Law);an insurance money received pursuant to an injury insurance contract or non-life insurance contract;solatium and others of similar nature;

同條第二項を削る。

Paragraph 2 of the same Article shall be deleted.

第八條を次のように改める。

Article 8 shall be amended as follows:

第八條　この法律において扶養親族とは、納税義務者と生計を一にする配偶者その他の親族で、第九條の規定により計算した総所得金額（当該親族の所得の金額が第十三條の二第一項の規定により合算される場合においては、総所得金額から同項に規定する資産所得の金額を控除した金額）が一万二千円以下である者をいう。この場合において、納税義務者が二人以上あるときは、命令の定めるところにより、納税義務者のいずれか一人の扶養親族であるものとする。

Article 8.　In this Law, "dependent" shall mean the spouse or other relative who lives together with a taxpayer in one household and whose total income (or total income less capital income under Article 13-(2) paragraph 1 in case where the relative's income is aggregated in accordance with the provisions of the same paragraph) computed pursuant to the provision of Article 9 is not more than 12,000 yen. In this case, if there are two or more taxpayers, a dependent in the said family shall, as may be provided for by order, be deemed a dependent of one taxpayer.

この法律において不具者とは、納税義務者又はその扶養親族で、心神喪失の常況にある者及びめくらその他の身体障害者をいう。

In this Law, "physically handicapped person" shall mean a taxpayer or his dependent who is constantly bereft of reason, blind or otherwise physically deformed person.

前二項の規定は、この法律に特別の定がある場合を除く外、毎年十二月三十一日（年の中途において死亡した者とその他の者との間の関係においては、死亡当時）の現況により、これを適用する。

The provisions of the preceding two paragraphs shall apply in accordance with the actual circumstances as of December 31 every year (with regard to relation between a member of the family who died in the course of a taxable year and the other members, as of the time of his death) unless otherwise prescribed in this Law.

第二項に規定する不具者の範囲は、命令でこれを定める。

The scope of physically handicapped persons as referred to in the provision of paragraph 2 shall be determined by order.

第九條第一項中「所得金額」を「総所得金額」に改め、同項第三号を次のように改める。

In Article 9 paragraph 1, "taxable income" shall be amended as "total income" and item 3 of the same paragraph shall be amended as follows:

三　不動産、不動産の上に存する権利又は船舶の貸付（地上権又は永小作権の設定その他他人をして不動産、不動産の上に存する権利又は船舶を使用せしめる一切の場合を含む。）に因る所得（第四号に規定する所得を除く。以下不動産所得という。）は、その年中の総收入金額から必要な経費を控除した金額

3.　As to the incomes (excluding an income falling under the provision of item 4;hereinafter referred to as "income from real estate" ) accruing from the lease of real estate, rights on real estate, or a ship (including any and every case where the establishment of superficies or emphytensis is effected or where the use of the real estate, rights on real estate or a ship is allowed to the other party);the gross receipts less the necessary expenditure, during the taxable year;

四　商業、工業、農業、水産業、医業、著述業その他の事業で命令で定めるものから生ずる所得（第七号に規定する所得及び事業用の固定資産の讓渡に因る所得を除く。以下事業所得という。）は、その年中の総收入金額から必要な経費を控除した金額

4.　As to the income accruing from commerce, manufacture, farm, fishery, medical service, authorship or other business as provided for by order (excluding incomes as provided for in item 7 and income from the transfer of the fixed assets for the use of business;hereinafter referred to as "business income" );the gross receipts less necessary expenditures, during the taxable year;

同項第四号中「費用弁償、」を削り、「十分の二・五」を「十分の一・五」に、「三万七千五百円」を「三万円」に改め、同号を同項第五号とし、同項第五号中「の十分の五に相当する金額」を「からその十分の一・五に相当する金額を控除した金額」に改め、同号を同項第六号とし、同項第六号を次のように改める。

In item 4 of the same paragraph, "compensation of costs" shall be deleted, and "25% " and "37,500 yen" shall be amended respectively as "15% " and "30,000 yen," and the same item shall be made item 5 of the same paragraph;in item 5 of the same paragraph, "less 50% thereof" shall be amended as "less 15% thereof," and the same item shall be made item 6;item 6 of the same paragraph shall be amended as follows:

七　山林の伐採又は讓渡に因る所得（以下山林所得という。）は、その年中の総收入金額から当該山林の植林費、取得費、管理費、伐採費その他必要な経費を控除した金額

7.　As to incomes accruing from the lumbering or from the transfer of forest (hereinafter referred to as "forestry income" );the gross receipts less expenses for afforestation, or for acquisition, management and lumbering of the forest concerned and other necessary expenditures.

同項第七号及び第八号中「の十分の五に相当する金額」を削り、同項第七号を同項第八号とし、同項第八号を同項第九号とし、同項第九号中「事業等所得」を「雑所得」に改め、同号を同項第十号とする。

In items 7 and 8 of the same paragraph, ", reduced by 50% " shall be deleted;item 7 of the same paragraph shall be made item 8;item 8 of the same paragraph shall be made item 9;in item 9 of the same paragraph, "income from business" shall be amended as "miscellaneous income" ;and the same item shall be made item 10 of the same paragraph.

同條第二項から第四項までを次のように改める。

Paragraph 2 to paragraph 4 inclusive of the same Article shall be amended as follows:

前項の規定により総所得金額を計算する場合において、一時所得以外の所得の計算上損失があるときは、これを他の所得の金額から控除して計算する。（他の所得がないときの損失額又は他の所得の金額から控除し、なお不足額があるときの当該不足額は、これを以下純損失と総称する。）

In computing the total income in accordance with the provision of the preceding paragraph, in case there occurs a loss in the computation of the income other than the temporary income, that loss shall be deducted from other incomes (in case there exists no other income, the said loss, or in case the said loss can not be fully covered by other income, such part of the loss not covered shall hereinafter be called "net loss" ).

前項の規定により他の所得の金額から控除する場合において、他のいずれの所得の金額から控除するかについては、命令でこれを定める。

In cases where the loss is deducted from the other incomes pursuant to the provision of the preceding paragraph, as to which income the loss is to be deducted from it shall be determined by order.

同條の次に次の一條を加える。

The following one Article shall be added next to the same Article:

第九條の二　第二十六條の四（第二十九條第五項において準用する場合を含む。）の規定による青色申告書を提出する納税義務者の前年以前三年間に生じた純損失の金額（第三十六條の規定により還付された金額の計算の際控除された純損失の金額を除く。以下本條及び第二十六條の三において同じ。）のうち、当該金額につき前年以前において控除されなかつた部分の金額は、前條の総所得金額の計算上、これを控除する。この場合において、第十四條の二第一項又は第二項の規定の適用があり、且つ、なお控除されない純損失の残額があるときは、その残額は、その年分に係る第十四條第一項第二号に規定する特別所得金額の四分の一に相当する金額から、これを控除する。

Article 9-(2).　That part of losses, incurred in the preceding three taxable years (excluding the net loss which was deducted in computing the amount of money to be refunded in accordance with the provision of Article 36;hereinafter the same in this Article and Article 26-(3)) of the taxpayer who files a blue return under the provision of Article 26-(4)(including the case where this shall apply mutatis mutandis in Article 29 paragraph 5), which was not deducted yet in the preceding taxable years, shall be deducted on the computation of the total income under the preceding Article. In this case, if the provision of Article 14-(2) paragraph 1 or 2 is applicable and there still remains net loss deductible, the remainder of such net loss shall be deducted from the amount equivalent to one quarter of the special income prescribed by Article 14 paragraph 1 item 2 for the taxable year concerned.

前項の規定は、当該純損失の生じた年に青色申告書を提出し、且つ、その後の年分の申告につき連続して青色申告書を提出している場合に限り、これを適用する。

The provision of the preceding paragraph shall apply only to such a taxpayer who filed a blue return covering the taxable year when the said loss incurred and has continued to file a blue return for each succeeding year.

納税義務者の前年以前三年間において各年に生じた純損失の金額のうち当該年に生じた第十四條第一項に規定する変動所得の計算上の損失の部分の金額又は前年以前三年間において各年に生じた損失の金額で第十一條の三の規定により控除を認められるものについては、前二項の規定にかかわらず、青色申告書の提出がない場合においても、前年以前において控除されなかつた部分の金額は、前條の総所得金額の計算上、これを控除する。この場合において、第十四條の二第一項又は第二項の規定の適用があり、且つ、なお控除されない損失の残額があるときは、その残額は、その年分に係る特別所得金額の四分の一に相当する金額から、これを控除する。

As regards that part of the loss, incurred on the computation of the fluctuating income as prescribed in Article 14 paragraph 1 in each of the preceding three taxable years, which comes from the taxpayer's net loss incurred in the said year, or as regards the amount of loss that was incurred in each of the preceding three years and its deduction is allowed under the provision of Article 11-(3), that part of the amount which was not deducted in the preceding taxable years, shall, even if the blue return is not filed, be, notwithstanding the provision of the preceding two paragraphs, deductible on the computation of the total income under the preceding Article. In this ease, if the provision of Article 14-(2) paragraph 1 or 2 is applicable and there still remains loss yet to be deducted, the remainder of the loss shall be deducted from the amount equivalent to one quarter of the special income for the taxable year concerned.

前項の規定は、当該純損失又は第十一條の三の規定により控除を認められる損失の生じた年に第二十六條の三第一項の規定による損失申告書を提出し、且つ、その後の年分の申告につき連続して損失申告書、第二十六條第一項の規定による確定申告書又は第二十六條の二第一項の規定による農業確定申告書を提出している場合に限り、これを適用する。

The provision of the preceding paragraph shall apply only to the case where the loss return under the provision of Article 26-(3) paragraph 1 is filed in the year when the loss concerned or the loss deductible under the provision of Article 11-(3) was incurred and the loss return, the final return under the provision of Article 26 paragraph 1 or the farm final return under the provision of Article 26-(2) paragraph 1 continues to be filed on the reports for the succeeding taxable years.

第一項又は第三項の規定により控除してその年の所得を計算する場合において、その年のいずれの所得の金額から控除するかについては、命令でこれを定める。

In computing the income for the taxable year by deducting the loss in accordance with the provision of paragraph 1 or paragraph 3, which income the loss is to be deducted from shall be determined by Order.

第十條第一項中「前條第一項第一号乃至第五号」を「第九條第一項第一号、第二号、第五号及び第六号」に、「同項第六号乃至第九号」を「同項第三号、第四号及び第七号乃至第十号」に改め、同條第二項中「前條第一項第六号及び第九号」を「第九條第一項第三号、第四号、第七号及び第十号」に改め、「借入料、」の下に「損害保險契約に基き支拂をなす保險料、固定資産の減価償却費で命令で定めるもの、」を加え、「收入を得るために必要な負債の利子その他收入を得るために必要な経費」を「負債の利子その他の経費で当該総收入金額を得るために必要なもの」に、「及びこれに関連する経費は、」を「、これに関連する経費で命令で定めるもの、第五十七條第四項又は第五十七條の二第四項の規定により徴收する源泉徴收加算税額又は重加算税額及び通行税法第十一條ノ三第一項又は第十一條ノ四第一項の規定により徴收する軽加算税額又は重加算税額は、」に改め、同條第三項中「所得税は、前條第一項第六号及び第九号」を「所得税、富裕税及び地方税法に規定する市町村民税は、第九條第一項第三号、第四号、第七号及び第十号」に、「同項第八号」を「同項第九号」に改め、同條第四項から第六項までを次のように改める。

In Article 10 paragraph 1, "items 1-5, paragraph 1, the preceding Article" shall be amended as "Article 9 paragraph 1 items 1, 2, 5 and 6," and "items 6-9 of the said paragraph" shall be amended as "items 3, 4 and 7 to 10 inclusive of the same paragraph" ;and in paragraph 2 of the same Article, "items 6 and 9, paragraph 1, the preceding Article" shall be amended as "Article 9 paragraph 1 items 3, 4 and 7 to 10 inclusive," and "insurance premiums to be paid on non-life insurance contracts, or such depreciation expense of fixed assets as may be provided for by order" shall be added next to "repairing costs or rents of lands or houses or of things," and "interests on loans necessitated in making incomes and other expenditures necessary for making incomes" and "costs related thereto" shall be amended respectively as "interests on loans and other expenditures necessary for making the gross receipts concerned" and "costs related thereto and determined by order, withholding additional tax or heavy additional tax collected pursuant to the provision of Article 57 paragraph 4 or Article 52-(2) paragraph 4 and light additional tax or heavy additional tax collected pursuant to the provision of Article 11-(3) paragraph 1 or Article 11-(4) paragraph 1 of the Travelling Tax Law" ;and in paragraph 3 of the same Article, "Income tax liability shall not be counted in necessary expenditure referred to under items 6 and 9 of the preceding Article" shall be amended as "Income tax, net worth tax, and city, town or village inhabitant tax as provided for by the Local Tax Law shall not be counted in necessary expenditures referred to under Article 9 paragraph 1 items 3, 4, 7 and 10," and "item 8 of the same paragraph" shall be amended as "item 9 of the same paragraph" ;and paragraphs 4 to 6 inclusive of the same Article shall be amended as follows:

第九條第一項第七号又は第八号の規定の適用については、相続、遺贈又は贈與に因り取得した同項第七号又は第八号に規定する資産は、相続人、受遺者又は受贈者が、相続、遺贈又は贈與の時において、その時の価額により、取得したものとみなす。

For the purpose of the application of the provision of Article 9 paragraph 1 item 7 or 8, such assets referred to in item 7 or 8 of the same paragraph that are acquired by inheritance, bequest or donation shall be deemed to have been acquired by the heir, legattee or donee, at market price prevailing at the time of the inheritance, bequest or donation.

同條第七項中「前條第一項第八号及び本條第三項」を「前二條及び前四項並びに第十條の二乃至第十條の七」に改め、「一時」を削り、同條の次に次の六條を加える。

In paragraph 7 of the same Article, "paragraph 1, item 8 of the preceding Article and paragraph 3 of this Article" shall be amended as "the preceding two Articles, the preceding four paragraphs and Article 10-(2) to Article 10-(7) inclusive," and temporary"shall be deleted;and the following six Articles shall be added next to the same Article:

第十條の二　左に掲げる金額は、これを株式又は出資の讓渡に因る收入金額とみなす。

Article 10-(2).　The amount of money referred to below shall be deemed to be the receipts from the transfer of shares of stock or equities:

一　株式の消却若しくは資本の減少に因り株主が金銭並びに金銭及び株式以外の財産を取得する場合又は退社、脱退若しくは出資の減少に因り持分の拂戻として社員若しくは出資者が金銭並びに金銭及び出資以外の財産を取得する場合において、当該金銭の額及び当該財産の価額の合計額のうち、第五條第一項第一号の規定により法人から受ける利益の配当又は剩余金の分配とみなされる金額以外の金額

1.　Out of the total sum of the amount of money and the value of properties in the case where a shareholder acquires money and other property than money and shares of stock due to the redemption of the shares of stock or the reduction of capital or in the case where a partner or investor acquires money and other property than money and shares of stock, as the refund of shares, due to retirement, secession or decrease in investment, the amount of money other than the amount deemed as dividend of profits or distribution of surplus received from corporations pursuant to the provision of Article 5 paragraph 1 item 1;

二　法人の解散に因り残余財産の分配として株主、社員又は出資者が金銭並びに金銭、株式及び出資以外の財産を取得する場合において、当該金銭の額及び当該財産の価額の合計額のうち、第五條第一項第二号の規定により法人から受ける利益の配当又は剩余金の分配とみなされる金額以外の金額

2.　Out of the total sum of the amount of money and the value of properties in the case where a shareholder, partner or investor acquires money and other property than money, shares of stock and equity as a distribution of residual assets due to the dissolution of a corporation, the amount of money other than the amount deemed as dividend of profits or distribution of surplus received from corporations pursuant to the provision of Article 5 paragraph 1 item 2;

三　法人の合併に因り、被合併法人の株主、社員又は出資者が合併法人から金銭のみを取得する場合において、当該金銭の額のうち、第五條第一項第三号の規定により法人から受ける利益の配当又は剩余金の分配とみなされる金額以外の金額

3.　Out of the amount of money in the case where a shareholder, partner or investor of the amalgamated corporation acquires only money from the amalgamating corporation due to the amalgamation of corporations, the amount of money other than the amount deemed to be dividend of profits or distribution of surplus received from corporations pursuant to the provision of Article 5 paragraph 1 item 3.

第五條第一項第一号又は第二号及び前項第一号又は第二号の規定の適用については、株式の消却若しくは資本の減少に因り支拂を受ける金銭及び財産若しくは退社、脱退若しくは出資の減少に因り持分の拂戻として受ける金銭及び財産又は法人の解散に因り残余財産の分配として取得する金銭及び財産が数回に分割して支拂われ又は交付されるときは、これらの金銭の額及び財産の価額は、左の各号の順序により支拂われ又は交付されるものとみなす。

For the purpose of the application of the provision of Article 5 paragraph 1 item 1 or 2 and item 1 or 2 of the preceding paragraph, in cast the money and the properties received due to the redemption of shares of stock or the reduction of capital, or the money or the properties received as the refund of share due to retirement, secession or decrease in investment, or the money or the properties received as the distribution of residual assets due to the dissolution of corporations is paid or transferred in installments, the said amount of money or the value of the said property shall be deemed to have been paid or transferred in the order of the following items:

一　前項の規定により株式又は出資の讓渡に因る收入金額とみなされる金額のうち、株式又は出資を取得するために要した金額に達するまでの金額

1.　Out of the amount which is deemed to be receipt from the transfer of shares of stock or equities in accordance with the provision of the preceding paragraph, the amount of money up to the amount of money required for the acquisition of shares of stock or equities;

二　第五條第一項第一号又は第二号の規定により法人から受ける利益の配当又は剩余金の分配とみなされる金額

2.　The amount of money which is deemed to be the dividend of profits distribution of surplus receivable from the corporation in accordance with the provision of Article 5 paragraph 1 item 1 or 2;

三　前項の規定により株式又は出資の讓渡に因る收入金額とみなされる金額のうち、第一号に規定する金額以外の金額

3.　Out of the amount of money which is deemed to be a receipt from the transfer of shares of stock or equities in accordance with the preceding paragraph the amount of money other than that prescribed in item 1.

左に掲げる金額は、これを第九條第一項第八号に規定する所得とみなす。

The amount of money mentioned below shall be deemed the income as prescribed in Article 9 paragraph 1 item 8:

一　第五條第一項第一号又は第二号の規定に該当する場合において、株主、社員又は出資者が金銭と株式又は出資とを取得するときは、同項第一号又は第二号の超過金額に相当する当該金銭の額のうち、同項第一号又は第二号及び同條第二項の規定により法人から受ける利益の配当又は剩余金の分配とみなされる金額以外の金額

1.　In the case coming under the provision of Article 5 paragraph 1 item 1 or item 2, if a shareholder, partner or investor acquires cash and also shares of stock or equities, the amount of money other than the amount which is deemed to be the dividend of profit or the distribution of surplus received from the corporation in accordance with the provision of item 1 or item 2 of the same paragraph or paragraph 2 of the same Article, out of the amount of money concerned equal to the excess amount as referred to in item 1 or 2 of the same paragraph;

二　第五條第一項第三号の規定に該当する場合において、被合併法人の株主、社員又は出資者が合併法人から金銭と株式又は出資とを取得するときは、同号の超過金額に相当する当該金銭の額のうち、同号及び同條第二項の規定により法人から受ける利益の配当又は剩余金の分配とみなされる金額以外の金額

2.　In the case coming under the provision of Article 5 paragraph 1 item 3, if a shareholder, partner or investor of the amalgamated corporation acquires both money and shares of stock or equities, the amount of money other than the amount which is deemed to be the dividend of profit or the distribution of surplus received from the corporation in accordance with the provision of the same item or paragraph 2 of the same Article, out of the amount of money concerned equal to the excess amount as referred to in the same item.

第二項第二号及び第三号の規定は、前項第一号の場合について、これを準用する。この場合において、第二項中「財産」とあるのは「株式又は出資」と、「財産の価額」とあるのは「株式又は出資の拂込金額」と読み替えるものとする。

The provisions of paragraph 2 item 2 and item 3 shall apply mutatis mutandis to the case of item 1 of the preceding paragraph. In this case, "property" and "value of property" in paragraph 2 shall be respectively substituted for "shares of stock or equity" and "paid-up amount of shares of stock and equity."

第十條の三　被合併法人の株主、社員又は出資者が合併法人から合併に因り取得する株式又は出資を取得するために要した金額は、左の各号の一に該当する場合においては、当該各号に掲げる金額（被合併法人の一の株式又は出資について合併法人のこれと異なる数の株式又は出資を取得する場合においては、当該金額をその取得する合併法人の株式又は出資の数で除した金額）による。

Article 10-(3).　The amount of money required for the acquisition of the shares of stock or investments which the shareholder, partner or, investor of the amalgamated corporation acquires from the amalgamating corporation due to the amalgamation, in case it comes under any one of the following items, shall be the amount prescribed in the item concerned (or, in exchange for one share of stock or investment of the amalgamated corporation, in case where another number of shares of stock or investments of the amalgamating corporation are acquired, the amount arrived at by dividing the said amount by the number of acquired shares of stock or investments of the amalgamating corporation):

一　合併に因り株式若しくは出資のみを取得する場合又は合併に因り取得する株式若しくは出資の拂込金額及び金銭の額との合計額が被合併法人の株式若しくは出資を取得するために要した金額を超過する場合において、第五條第一項第三号の規定により利益の配当若しくは剩余金の分配とみなされる株式若しくは出資の拂込金額がないときは、当該被合併法人の株式又は出資を取得するために要した金額（合併に因り取得する金銭の額のうちに第五條第一項第三号の規定により利益の配当又は剩余金の分配とみなされる金額及び前條第三項第二号の規定により第九條第一項第八号に規定する所得とみなされる金額以外の金額がある場合には、当該金額を控除した金額）

1.　In cases where only the shares of stock or equities have been acquired due to the amalgamation or where the total of the paid-up amount of the shares of stock or investments and the amount of money both acquired due to the amalgamation exceeds the amount required for acquiring the shares of stock or investments of the amalgamated corporation and there is no paid-up amount of the shares of stock or investments which are deemed to be the dividend of profits or the distribution of surpluses in accordance with the provision of Article 5 paragraph 1 item 3, the amount of money required for the acquisition of the shares of stock or investments of the amalgamated corporation concerned (or in case where there is among the amount of money acquired due to an amalgamation, any amount which is deemed as the dividend of profits or the distribution of surpluses in accordance with the provision of Article 5 paragraph 1 item 3 and amount other than the amount which is deemed to be income as referred to in Article 8 paragraph 1 item 8 in accordance with the provision of paragraph 3 item 2 of the preceding Article, the amount arrived at by deducting the amount concerned);

二　合併に因り取得する株式又は出資の拂込金額のうちに、第五條第一項第三号の規定により利益の配当又は剩余金の分配とみなされる株式又は出資の拂込金額がある場合においては、当該被合併法人の株式又は出資を取得するために要した金額に当該利益の配当又は剩余金の分配があつたものとみなされる株式又は出資の拂込金額を加算した金額

2.　In cases where there is, among the paid-up amount of the shares of stock or investments acquired due to the amalgamation, such paid-up amount of the shares of stock or investments as are deemed to be the dividend of profits or the distribution of surpluses in accordance with the provision of Article 5 paragraph 1 item 3, the amount obtained by adding the paid-up amount of the shares of stock or investments to be thus deemed to be the dividend of profits or the distribution of surpluses to the amount required for the acquisition of the shares of stock or equities of the amalgamated corporation;

三　合併に因り株式又は出資と金銭とを取得する場合において、その取得する株式又は出資の拂込金額及び金銭の額の合計額が被合併法人の株式又は出資を取得するために要した金額に等しいか又は満たないときは、当該被合併法人の株式又は出資を取得するために要した金額から当該金銭の額を控除した金額

3.　In cases where the money is acquired together with the shares of stock or equities due to the amalgamation, in case the total of the paid-up amount of the shares of stock or equities and the money thus acquired is equal to or less than the amount required for acquiring the shares of stock or investments of the amalgamated corporation, the amount obtained by deducting the amount of money concerned from the amount required for the acquisition of the shares of stock or equities of the amalgamated corporation concerned.

法人の株主、社員又は出資者が当該法人の資本又は出資の増加に因りその有する株式又は出資（以下旧株という。）について割り当てられた株式又は引き当てられた出資を引き受けた場合においては、その引き受けた後における旧株及びその引き受けた株式又は出資（以下新株という。）を取得するために要した金額は、その引き受ける前における旧株を取得するために要した金額と新株の拂込金額との合計額を当該旧株について割り当てられ又は引き当てられた新株のうちその引き受けた新株の株数に一を加えた数で除した金額（旧株の拂込金額と新株の拂込金額とが異なる場合においては、当該合計額を、旧株の拂込金額と新株の拂込金額に旧株について割り当てられ又は引き当てられた新株のうちその引き受けた新株の株数を乘じた金額との合計額で除した数に、旧株及び新株について、それぞれその拂込金額を乘じた金額）による。

In cases s where the shareholder, partner or investor of a corporation has subscribed to the shares of stock or investments allotted for the shares of stock or investments owned by himself (hereinafter to be referred to as "old shares of stock" ) due to the increase in the capital or investment of the corporation concerned, the amount of money required for the acquisition of the old shares of stock and the shares of stock or investment thus subscribed (hereinafter to be referred to as "new shares of stock" ) at the time after subscription shall be the amount obtained by dividing the total of the amount required for the acquisition of old shares of stock before the subscription and the paid-up amount of the new shares of stock by the number of new shares of stock subscribed out of new shares of stock allotted plus 1 (in case the paid-up amount of the old shares of stock differs from that of new shares of stock, amount shall be computed as follows;the paid-up amount of old shares of stock plus the paid-up amount of new shares of stock multiplied by the number of shares subscribed out of the new shares of stock allotted for the old shares of stock (a) the paid-up amount of new and old shares of stock is respectively multiplied by the number obtained by dividing the total of amount mentioned above by the amount of (a)).

法人の株主、社員又は出資者が当該法人の資本の減少に因る拂戻として、退社、脱退若しくは出資の減少に因る持分の拂戻として若しくは当該法人の解散に因る残余財産の分配として金銭、他の法人の株式若しくは出資を取得した場合におけるその取得した後における当該法人の株式若しくは出資及び当該他の法人の株式若しくは出資を取得するために要した金額又は前二項及び本項に規定する事由の二以上に該当する株式若しくは出資を取得するために要した金額の計算については、命令でこれを定める。

In cases where the shareholders, partners or investors of a corporation acquire the shares of stock or the equities of other corporations as the refund due to the decrease in the capital of the corporation concerned as the refund of the shares due to the retirement secession or decrease in investment, or acquire the shares of stock or investment of other corporation as the distribution of residual assets due to the dissolution of the corporation concerned, the amount of money required for the acquisition of the shares of stock or equities of the corporation concerned and of other corporation concerned and the amount required for the acquisition of the shares of stock or investment falling under two facts or more prescribed by the preceding two paragraphs and this paragraph shall be computed as may be prescribed by order.

株式又は出資を取得するために要した金額は、相続、遺贈又は贈與に因り取得する株式又は出資、被合併法人の株主、社員又は出資者が合併法人から合併に因り取得する株式又は出資、旧株及び新株並びに前項に規定する株式又は出資を除く外、当該株式若しくは出資の拂込金額（会社が額面以上の価額で株式を発行した場合の額面をこえる金額又はこれに準ずる金額を含む。）又は当該株式若しくは出資の讓渡を受けた場合の対価の価額による。

Excepting for the shares of stock or equities acquired due to succession, bequest or gift, the shares of stock or equities acquired from the amalgamating corporation by the shareholder, partner or investor of the amalgamated corporation due to the amalgamation, and the old shares of stock and new shares of stock and the shares of stock or equities as referred to under the preceding paragraph, the amount of money required for the acquisition of shares of stock or equities shall be the paid-up amount of the shares of stock or for equities concerned (including the premiums or those of similar nature in case a corporation issues its shares of stock at premium) or the value of consideration at the time of receiving the transfer of the shares of stock or equities concerned.

第十條の四　商業、工業その他命令で定める事業を営む個人は、その所得の計算に関し必要な商品、原材料、製品、半製品、仕掛品その他たな卸をなすべき資産で個々の原価を算定し難いものの評価については、事業の種類ごとに、命令で定める方法のうちいずれか一を選定し、その方法によらなければならない。

Article 10-(4).　An individual who is engaged in commerce, industry or other business as shall be determined by order, shall choose one of the methods to be provided for by order for each kind of businesses, for the purpose of evaluating the merchandises raw materials, manufactured goods, semi-manufactured goods, goods in process or other assets which are to be inventoried for the computation of his income and the cost of each one of which is difficult to be computed.

この法律の施行地において、あらたに前項に規定する事業を開始した個人、あらたに同項に規定する事業のうちで他の種類の事業を開始し若しくは事業の種類を変更した個人又はあらたに同項の評価の方法によろうとする個人は、確定申告書、農業確定申告書又は損失申告書の提出期限までに、同項に規定する資産について同項の評価の方法のうちそのよるべき方法を選定して、これを政府に届け出なければならない。その届出をしないときは、その者は、同項の評価の方法のうち、命令で定めるものによらなければならない。

An individual who has opened newly the business which is prescribed by the preceding paragraph, or an individual who has newly commenced the other kind of business among those prescribed in the same paragraph or has changed the kind of business, an individual who desires to choose newly the valuation method as referred to under the same paragraph, within the enforcement area of this Law, shall choose one of the valuation methods in respect to the assets under the same paragraph and notify it to the Government by the filing date of the final return, farm final return or loss return. An individual who has failed to notify shall use the valuation method determined by order out of the valuation methods under the same paragraph.

第一項に規定する事業を営む個人は、同項に規定する資産の評価の方法を変更しようとするときは、政府の承認を受けなければならない。

In cases where an individual, who is engaged in the business as referred to under paragraph 1, desires to change the valuation method as referred to under the same paragraph, he shall be required to get the approval of the Government.

前項の規定による政府の承認を受けようとする個人は、そのあらたな評価の方法を採用しようとする年の前年十二月三十一日までに、その旨及び変更しようとする理由を記載した申請書を政府に提出しなければならない。

An individual who desires to get the approval of the Government as prescribed in the preceding paragraph, shall submit the written application, stating therein to that effect and the reason for the change, by December 31 of the preceding year of the year for which he desires to adopt the new valuation method.

政府は、前項の申請書の提出があつた場合において、当該個人が現によつている評価の方法を採用してから相当期間を経過していないとき又は変更しようとする評価の方法によつてはその所得の計算が正確に行われ難いと認めるときは、当該申請を却下することができる。

Upon receipts of the application as referred to under the preceding paragraph, the Government may reject the application, in case the present valuation method has not been used by the individual for a reasonable term, or in case the Government has found that the correct computation of his income cannot be assured by the new method as intended to be adopted.

政府は、第四項の申請書の提出があつた場合において、承認又は却下の処分をなしたときは、その申請をなした者に、これを通知する。

In cases where the Government has after the written application under paragraph 4 was filed, approved or rejected the application, the Government shall notify the applicant of its decision.

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、前項の通知にか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 cases where an individual, who neither dwells nor resides within the enforcement area of this Law, fails to report his tax-agent to the Government as prescribed in Article 66, the Government may make a public notification, instead of the notice as prescribed in the preceding paragraph. In this case, the public notification shall be deemed, after seven days elapsed from the first date of the public notification, to have been made.

第四項の申請書の提出があつた場合において、その年十二月三十一日までに当該申請の承認又は却下の処分がなかつたときは、当該申請の承認があつたものとみなす。

When the written application as prescribed in paragraph 4 was submitted, and there is no decision of either approval or rejection made by the Government by December 31 of the year concerned, the application shall be deemed to have been approved.

第十條の五　不動産所得若しくは山林所得を生ずべき不動産（不動産の上に存する権利及び船舶を含む。以下本條において同じ。）若しくは山林を有する個人又は前條第一項に規定する事業を営む個人は、その不動産所得、山林所得又は事業所得の計算上必要な経費に算入すべき固定資産の減価償却額の計算については、命令で定める方法によらなければならない。

Article 10-(5).　An individual who has a real estate income or has a real estate producing forest income (including the right on the real estate and the vessels;hereinafter the same in this Article) or a forest, or an individual who is engaged in the business as referred to under paragraph 1 of the preceding Article, shall adopt the method as provided for by order in respect to the computation of the depreciation charge to be included in necessary expenditures in computing the real estate income, forest income or business income.

この法律の施行地において、あらたに不動産若しくは山林を所有し若しくは前項に規定する事業を開始した個人又は現に採用している償却の方法以外の方法によるべき固定資産を取得した個人は、同項の命令により二以上の償却の方法が定められている場合においては、確定申告書、農業確定申告書又は損失申告書の提出期限までに、その償却の方法のうち、そのよるべき方法を選定して、これを政府に届け出なければならない。その届出をしないときは、その者は、同項の償却の方法のうち、命令で定めるものによらなければならない。

An individual who has newly acquired the real estate or has opened the business as referred to under the preceding paragraph within the enforcement area of this Law, or an individual who has acquired the fixed assets which are to be depreciated through the method other than the present one, shall choose, if there are two or more methods of depreciation prescribed by the order under the preceding paragraph, one of the methods of depreciation, and shall notify it to the Government by the filing date of the final return, farm final return or loss return. An individual who has failed to notify it shall use the valuation method to be prescribed by order out of those under the preceding paragraph.

前條第三項乃至第八項の規定は、前項に規定する個人が償却の方法を変更する場合について、これを準用する。

The provisions of paragraphs 3 to 8 inclusive of the preceding Article shall apply mutatis mutandis to the case where the individual referred to under the preceding paragraph changed the method of depreciation.

第十條の六　第九條第一項第七号に規定する山林で昭和二十四年十二月三十一日以前に植林し又は取得し、資産再評価法の規定により再評価を行い又は行つたものとみなされたものについては、同号に規定する植林費、取得費、管理費その他必要な経費は、当該山林の再評価額（同法第二條第三項に規定する再評価額をいう。以下同じ。）と同日後に支出した管理費その他必要な経費の額との合計額とする。

Article 10-(6).　As for the forest under the provision of Article 9 paragraph 1 item 7, which was afforested or acquired prior to December 31, 1949, and revalued or deemed to have been revalued in accordance with the provision of the Assets Revaluation Law, the planting expenses, acquisition costs, management expenses or other necessary expenses as provided by the same item shall be the total sum of the revaluation amount of the forest concerned (which is the revaluation amount as prescribed in Article 2 paragraph 3 of the same Law;the same hereinafter) and the management expenses or other necessary expenses paid after the said date.

第九條第一項第八号に規定する資産で資産再評価法の規定により再評価を行い又は行つたものとみなされたものについては、第九條第一項第八号に規定する取得価額（第十條の三に規定する株式又は出資を取得するために要した金額を含む。以下本條において同じ。）、設備費、改良費及び讓渡に関する経費は、当該資産の再評価額と昭和二十四年十二月三十一日後に出資した設備費、改良費及び讓渡に関する経費の額との合計額とする。

As for the assets as provided for in Article 9 paragraph 1 item 8 which were revalued or deemed to have been revalued in accordance with the provisions of the Assets Revaluation Law, the acquired cost (including the amount of money required for the acquisition of the shares of stock or equities as referred to under Article 10-(3);hereinafter the same in this Article) and expenses for installation, improvement and transfer as referred to under Article 9 paragraph 1 item 8 shall be the total sum of the revaluation amount for the assets concerned and the expenses for installation, improvement or transfer paid after December 31, 1949.

山林所得又は讓渡所得を計算する場合において、損失があるかないかについては、前二項の規定にかかわらず、左の各号に掲げる金額を基準とし、当該山林又は資産についての收入金額が左の各号に掲げる金額に満たない場合におけるその差額を、その損失額とする。

In the case of the computation of forest income or capital gain, whether there is loss or not shall be computed, notwithstanding the provisions of the preceding two paragraphs, on the basis of the amount as enumerated in any one of the following items, and, if the receipts on the forest or assets concerned are less than the amount as enumerated in any one of the following items, such balance shall be the loss:

一　財産税法第一條に規定する調査時期（以下調査時期という。）前に植林し若しくは取得した山林又は取得した第九條第一項第八号に規定する資産については、調査時期における当該山林の価額又は資産の価額（土地、家屋、借地法による借地権、借地法による借地権たるもの以外の地上権又は永小作権及び株式その他命令で定める資産の価額については、財産税法第三章の規定及びこれに基いて発する命令により計算した価額）と調査時期後に支出した管理費その他必要な経費又は設備費若しくは改良費との合計額

1.　As regards the forest afforested or acquired or the assets as referred to under Article 9 paragraph 1 item 8 acquired prior to the time of investigation under the provision of Article 1 of the Capital Levy Law (hereinafter to be referred to as "time of investigation" ) the total sum of the value of the forest or the value of the assets at the time of investigation (or the amount computed in accordance with the provisions of Chapter III of the Capital Levy Law and Orders issued thereunder, as regards the value of land, house, leasehold of land under the Law concerning Leases of Land, superficies of emphyteusis other than leasehold of land, shares of stock of other assets determined by order) and the managing expenses and other necessary expenses or the installation expenses or improvement expenses;

二　調査時期後昭和二十四年十二月三十一日までに植林し若しくは取得した山林又は取得した第九條第一項第八号に規定する資産については、その植林費若しくは取得費又は取得価額と管理費その他必要な経費又は設備費若しくは改良費との合計額

2.　As regards the forest afforested or acquired or the acquired assets as prescribed in Article 9 paragraph 1 item 8 after the time of investigation and before December 31, 1949, total sum of the afforestation expenses, acquisition expenses or acquisition costs and management expenses, other necessary expenses, installation expenses or improvement expenses.

第十條の七　第九條第一項第八号に規定する資産のうち、家屋その他使用又は保存に因る減もう等に因り減価するものの讓渡所得の計算については、命令の定めるところにより、その取得価額から当該資産の減価の価額を控除した金額をもつて、その取得価額とする。

Article 10-(7).　As regard the computation of capital gain of such assets, out of the assets prescribed in Article 9 paragraph 1 item 8, as houses and others of which value is reduced by depletion, etc. due to the use or conservation, the acquisition costs shall, as may be provided for by order, be the amount of money computed by deducting the reduced amount of value of the assets concerned from the acquisition cost.

第十一條中「、配当所得及び臨時配当所得」を「及び配当所得」に改め、同條の次に次の五條を加える。

In Article 11, ", dividends or quasi-dividends" shall be amended as "or dividends," and the following five Articles shall be added next to the same Article.

第十一條の二　納税義務者と生計を一にする配偶者その他の親族が、当該納税義務者の経営する事業から所得を受ける場合においては、当該所得は、これを当該納税義務者の有する事業所得とみなす。この場合においては、第八條第一項の規定の適用については、当該親族は、当該納税義務者の経営する事業から所得を受けていないものとみなす。

Article 11-(2).　In cases where the spouse or other relative who is living together with a taxpayer in one house hold receives an income from the business conducted by the said taxpayer, the income concerned shall be deemed to be a part of the said taxpayer's business income. In this case, the said spouse or other relative shall be deemed to receive no income from business conducted by the said taxpayer for the purpose of the application of Article 8 paragraph 1.

第十一條の三　第一條第一項の規定に該当する個人が、震災、風水害、火災その他これらに類する災害又は盜難に因り資産（商品、原材料、製品、半製品、仕掛品その他命令で定める資産を除く。以下本條において同じ。）について損失を受けた場合において、当該損失額（保險金、損害賠償金等に因り補てんされた金額を除く。）が、その個人の総所得金額の十分の一を超過するときは、その超過額を、その個人の総所得金額から控除する。第一條第二項第一号の規定に該当する個人のこの法律の施行地にある資産に係るこれらの損害についても、また同様とする。

Article 11-(3).　In cases where an individual who falls under the provision of Article 1 paragraph 1 suffered a loss on assets (excluding merchandise, raw materials, manufactured goods, semi-manufactured goods, goods in process or other assets to be determined by order;hereinafter the same in this Article) an account of earthquake, storm, flood, fire or other calamities of a similar nature or theft and in case the said loss (excluding the amount recovered by the insurance benefit and the compensation for damages, etc.) exceeds 10% of the individual's total income, the excess shall be deducted from the individual's total income. This shall apply to the similar loss on the assets, situated within the enforcement area of this Law, of the individual who falls under the provision of Article 1 paragraph 2 item 1.

第十一條の四　第一條第一項の規定に該当する個人が自己又はその扶養親族に係る医療費又は歯科治療費（保險金、損害賠償金等に因り補てんされた金額を除く。以下医療費という。）を支出した場合において、その支出した額が、その個人の総所得金額と扶養親族の総所得金額（当該扶養親族の所得の金額が第十三條の二第一項の規定により合算される場合において、当該個人が同項に規定する主たる所得者でないときは、総所得金額から同項に規定する資産所得の金額を控除した金額　以下本條において同じ。）との合計額の十分の一を超過するときは、その超過額（その金額が十万円をこえる場合においては、十万円）を、その個人の総所得金額から控除し、なお不足額があるときは、これをその扶養親族の総所得金額から控除する。

Article 11-(4).　In cases where an individual who falls under the provision of Article 1 paragraph 1 has paid the expenses for medical or dental treatment of himself of his dependents (excluding the expenses which have been compensated with the insurance benefit, the compensation for damage, etc.;hereinafter to be referred to as "medical expenses" ), and in case the expended amount, exceeds 10% of the total of the individual's total income and the dependents'total income (in case the dependent's income is aggregated in accordance with the provision of Article 13-(2) paragraph 1, and in case the individual concerned is not the principal income earner under the provision of the same paragraph, the amount of money arrived at by deducting the amount of capital income under the provision of the same paragraph from the total income;hereinafter the same in this Article), the excess amount (or, in case such excess amount exceeds 100,000 yen,100,000 yen) shall be deducted from his total income and if there still remains any deficit, such deficit shall be deductible from the total income of his dependent.

前項に規定する医療費の範囲は、命令でこれを定める。

The scope of the medical expenses provided for by the preceding paragraph shall be determined by order.

第十一條の五　第一條第一項の規定に該当する個人に扶養親族がある場合においては、扶養親族一人につき一万二千円を、その個人の総所得金額から控除する。

Article 11-(5).　In cases where an individual coming under the provision of Article 1 paragraph 1 has dependents, 12,000 yen for each dependent shall be exempted from his total income.

第十一條の六　第一條第一項の規定に該当する個人が不具者である場合においては、一万二千円をその総所得金額から控除する。

Article 11-(6).　In cases where an individual coming under the provision of Article 1 paragraph 1 is a physically handicapped person, 12,000 yen shall be exempted from his total income.

第一條第一項の規定に該当する個人に不具者である扶養親族がある場合においては、不具者一人につき一万二千円を、その個人の総所得金額から控除する。

In cases where an individual coming under the provision of Article 1 paragraph 1 has physically handicapped dependents, 12,000 yen for each physically handicapped person shall be exempted from his total income.

不具者である扶養親族に所得がある場合においては、前二項の規定のうち、いずれか一を適用する。

In cases where a physically handicapped dependent has some income, one of the preceding two paragraphs shall be applied to him.

第十二條第一項中「その所得金額から一万五千円」を「その総所得金額から二万五千円」に改め、同條第二項から第七項までを次のように改める。

In Article 12 paragraph 1, "15,000 yen shall be deducted from the income" shall be amended as "25,000 yen shall be deducted from the total income," and paragraphs 2 to 7 inclusive of the same Article shall be amended as follows:

第十三條の二第一項又は第十三條の三第一項の規定の適用がある場合においては、その合算額から二万五千円を控除する。

In case the provision of Article 13-(2) paragraph 1 or Article 13-(3) paragraph 1 in applicable 25,000 yen shall be deductible from the aggregated amount.

前二項の規定により控除する金額は、同一人の所得については、二万五千円をこえることができない。

The amount to be deductible pursuant to the preceding two paragraphs shall, so far as one individual income is concerned, not exceed 25,000 yen.

前二項の場合において、誰の所得の金額からいかなる金額を控除するかについては、命令でこれを定める。

In the case under the provision of the preceding two paragraphs, from whose income and what amount may be deducted, shall be provided by order.

前四條及び前四項の規定による控除の順序については、命令でこれを定める。

The order of deductions as provided for in the preceding four Articles and the preceding four paragraphs shall be prescribed by order.

第十三條及び第十四條を次のように改める。

Articles 13 and 14 shall be amended as follows:

第十三條　所得税は、前五條の規定による控除後の総所得金額（以下課税総所得金額という。）を左の各級に区分して、逓次に各税率を適用して、これを課する。

Article 13.　By classifying the total income after deductions as referred to in the preceding five Articles (hereinafter this amount shall be referred to as "taxable total income" ) into the following brackets and by applying the tax rate to the income thus classified, the income tax shall be imposed:

五万円以下の金額　百分の二十

Not more than 50,000 yen　20%

五万円をこえる金額　百分の二十五

More than 50,000 ,,　25%

八万円をこえる金額　百分の三十

,, 80,000 ,,　30%

十万円をこえる金額　百分の三十五

,, 100,000 ,,　35%

十二万円をこえる金額　百分の四十

,, 120,000 ,,　40%

十五万円をこえる金額　百分の四十五

,, 150,000 ,,　45%

二十万円をこえる金額　百分の五十

,, 200,000 ,,　50%

五十万円をこえる金額　百分の五十五

,, 500,000 ,,　55%

第十三條の二　生計を一にする親族で左の各号に掲げるもののうち、総所得金額から利子所得、配当所得及び不動産所得（以下資産所得という。）を控除した金額が最も大である者（以下主たる所得者という。）以外の者が資産所得（第九條の二第一項又は第三項の規定により資産所得から控除される金額がある場合においては、当該控除後の資産所得）を有する場合においては、当該資産所得の金額から第十一條の三乃至第十一條の六の規定により控除する金額（当該資産所得以外の所得の金額から控除する金額を除く。）を控除した金額を主たる所得者の総所得金額から第十一條の三乃至第十一條の六の規定による控除をなした後の金額（主たる所得者が納税義務者として第十三條の三第一項の規定の適用を受ける場合においては、同項の規定により合算した後の金額）に合算し、その合算額について、前二條、第十四條及び第十四條の二の規定を適用して計算した税額を、当該税額の計算の基礎となつた各人の課税総所得金額（主たる所得者以外の者については、本條の規定により合算された金額、当該金額から第十二條の規定による控除をなした場合においては、控除後の金額）にあん分して各人の税額を定める。この場合において、主たる所得者以外の当該資産所得を有する親族（第十三條の三の規定の適用がある者を除く。）が当該資産所得以外の所得を有するときは、その者の所得税の税額は、その者の総所得金額から当該資産所得の金額を控除した金額に対し、第十一條の三乃至前條、第十四條及び第十四條の二の規定を適用して計算した税額に、前段に定めるその者の税額を加算した金額とする。

Article 13-(2).　In cases where among the relatives living with the taxpayer together in one household as enumerated in each of the following items, an individual other than the individual whose amount of money obtained by deducting the interest dividend and real estate incomes (hereinafter such incomes shall be referred to as "capital income" ) from the total income is the largest among the relatives living together in one household (hereinafter such individual shall be referred to as "principal income earner" ) has any amount of capital income (or, if there is any of deductible amounts pursuant to Article 9-(2) paragraph 1 or paragraph 3, the capital income after the deduction concerned), the capital income concerned minus the amount to be deducted pursuant to Articles 11-(3) to 11-(6) inclusive (excluding the amount to be deducted from the incomes other than the capital income concerned) shall be added to the income of principal income earner after the deduction pursuant to Articles 11-(3) to 11-(6) inclusive (in case the provision of Article 13-(3) paragraph 1 applies to the principal income earner, the amount aggregated pursuant to the provision of the same paragraph) and then the tax amount of each individual shall be determined by dividing the tax amount computed by applying the provisions of the preceding two Articles and Articles 14 and 14-(2) to the amount thus aggregated in proportion to the taxable total income (as regards other individual than the principal income earner, the amount aggregated pursuant to the provision of this Article, and in case a deduction is made pursuant to Article 12, the amount after the deduction) of each individual as the basis of computation of such tax amount. In this case, if a relative with the capital income concerned (excluding the individual subject to the application of Article 13-(3)) other than the principal income earner has any of incomes other than the capital income concerned, his income tax shall be the tax amount computed by applying Article 11-(3) to the preceding Article inclusive and Articles 14 and 14-(2) to the amount obtained by deducting the capital income from his total income, plus his tax amount as prescribed in the former clause:

一　夫と妻

1.　Husband and wife;

二　父母と未成年の子（その子に配偶者又は子のない場合に限る。）

2.　Parent and their minors (limited to a case where the minor has no supse or no child;

三　祖父母と未成年の孫（その孫に配偶者又は子のない場合であつて、父母がない場合又はその孫と父母とが生計を一にしない場合に限る。）

3.　Grandparent and minor grandchildren (limited to cases where the grandchild has no parent and has no spouse or no child, or where he is not living together with his parent).

前項第二号及び第三号の場合において、その子又はその孫が養子であるときは、同項第二号及び第三号中父母とあるのは養父母とし、同項第三号の場合において、父母が祖父母の養子であるときは、同号中祖父母とあるのは父母の養父母とする。

In the case under items 2 and 3 of the preceding paragraph, if the grandchild is an adopted child, the parents as referred to under items 2 and 3 of the same paragraph shall mean the adoptible parents, and in the case under item 3 of the same paragraph, if either the father or the mother is the adopted child of grandparent, the grandparent as referred to under the same item shall mean the adoptible parents of parent.

第一項第二号及び第三号の場合において、その子又はその孫とその父又は母の配偶者又は配偶者であつた者との間に親子の関係がない場合又はなかつた場合においても、その子又はその孫とこれらの者との間に親子の関係があり又はあつたものとみなす。

In the case under paragraph 1 items 2 and 3, even if the child or the grandchild has not a relationship between parent and child to the father's spouse or mother's spouse (including the deceased spouse), the child or the grandchild shall be deemed to have or to have had the relationship between parent and child.

前二項に規定するものの外、第一項の親族の範囲について必要な事項は、命令でこれを定める。

Besides the provisions of the preceding two paragraphs, the necessary matters for the scope of relatives as referred to in paragraph 1 shall be prescribed by order.

第一項の場合において、第十一條の三乃至第十一條の六の規定の適用について、いかなる所得の金額からいかなる金額を控除するかについては、命令でこれを定める。

In the case under paragraph 1, as regards the application of provisions of Articles 11-(3) to 11-(6) inclusive, the amount to be deducted and the kind of income from which it may be deducted shall be provided by order.

第十三條の三　納税義務者の扶養親族が所得を有する場合においては、当該扶養親族の総所得金額から第十一條の三乃至第十一條の六の規定による控除をなした後の金額を当該納税義務者の総所得金額から第十一條の三乃至第十一條の六の規定による控除をなした後の金額に合算し、その合算額について、第十二條、第十三條、第十四條及び第十四條の二の規定を適用して計算した税額を、各人の課税総所得金額にあん分して各人の税額を定める。

Article 13-(3).　In cases where dependent of taxpayer has any income, the amount after the deductions as referred to in Articles 11-(3) to 11-(6) inclusive from the total income of the dependent concerned shall be aggregated with the amount after taking the deductions as referred to in Articles 11-(3) to 11-(6) inclusive from the total income of the taxpayer concerned and then the tax amount of each individual shall be determined be dividing the tax amount computed by applying the provisions of Articles 12, 13, 14 and 14-(2) to the amount thus aggregated in proportion to the taxable total incomes of each individual.

前項の場合において、当該納税義務者又は扶養親族の所得が前條第一項の規定により主たる所得者の所得の金額に合算されるときは、その納税義務者又は扶養親族については、前項中総所得金額とあるのはその者の総所得金額から資産所得の金額を控除した金額とし、課税総所得金額とあるのは同項の規定により合算された金額（当該金額から第十二條の規定による控除をなした場合においては、控除後の金額）とする。この場合において、当該納税義務者又は扶養親族の所得税の税額は、前項の規定によるその者の税額（第十四條及び第十四條の二の規定の適用がある場合における税額を含む。）に前條第一項の規定によるその者の税額を加算した金額とする。

In the case under the preceding paragraph, if the income of the taxpayer concerned or the dependent thereof is aggregated with the income of the principal income earner, as for the taxpayer or the dependents, "total income" in the preceding paragraph shall mean the amount obtained by deducting his capital income from his total income and "taxable total income" shall mean the amount after the aggregation under the same paragraph (in case the deduction is made from the amount concerned according to the provision of Article 12, the amount after the deduction concerned). In this case, the amount of income tax for the dependent concerned shall be the total of the amount of income tax for him computed according to the provision of the preceding paragraph (including the tax in the case where Articles 14 and 14-(2) are applicable) and that computed according to the provision of paragraph 1 of the preceding Article.

前二項の規定は、当該扶養親族について、第二十一條第一項第八号又は第二十六條第一項第十二号若しくは第二十六條の三第一項第八号（第二十九條第一項及び第二項において準ずる場合を含む。）に掲げる事項の記載がない場合においては、これを適用しない。

In cases where there is no entry of the matters enumerated in Article 21 paragraph 1 item 8, Article 26 paragraph 1 item 12 or Article 26-(3) paragraph 1 item 8 (including the case where it is applicable in Article 29 paragraph 1 and paragraph 2), the provisions of the preceding two paragraphs shall not apply to the dependent concerned.

前條第五項の規定は、第一項及び第二項の場合について、これを準用する。

The provision of paragraph 5 of the preceding Article shall apply mutatis mutandis to the cases under paragraph 1 and paragraph 2.

第十四條　納税義務者の総所得金額のうちに、漁獲から生ずる所得、原稿及び作曲の報酬、著作権の使用料に因る所得、退職所得、山林所得又は讓渡所得（以下変動所得と総称する。）があり、且つ、変動所得の金額の合計額が総所得金額の百分の二十五以上である場合においては、納税義務者の選択により、所得税の税額は、左の各号に掲げる税額の合計金額によることができる。この場合において、その年において第十四條の二第一項又は第二項の規定の適用がある場合においては、同條第一項の規定による。

Article 14.　In cases where a taxpayer has, among his total income, an income from marine products, compensation for manuscript or musical composition, royalty of copyright, retirement allowance, forestry income or capital gain (hereinafter referred to as "the fluctuating income" generally) and the total of the fluctuating incomes is 25% or more of his total income, the amount of income tax may, upon option of the taxpayer, be computed through summing up the tax amounts as enumerated in each of the following items. In this case, if Article 14-(2) paragraph 1 or 2 is applicale for the year, paragraph 1 of the same Article shall apply:

一　第十一條の三乃至第十二條の規定による控除は、まず変動所得以外の所得（以下普通所得という。）の金額について、これをなし、なお不足額があるときは、これを変動所得の金額から控除し、これらの規定による控除後の普通所得の金額と変動所得の金額の五分の一に相当する金額との合計額又は控除後の変動所得の金額の五分の一に相当する金額（以下調整所得金額と総称する。）に対し第十三條に規定する税率を適用して計算した税額

1.　Deductions as referred to in Articles 11-(3) to 12 inclusive shall be taken from the income other than the fluctuating income (hereinafter referred to as "the normal income" ), and if there still remains any amount deductible, this amount shall be deducted from the fluctuating income;then the amount of tax shall be computed by applying the applicable tax rate as referred to in Article 13 to the total amount of the normal income after the deductions under abovementioned provisions and of 20% of the fluctuating income or to the amount equivalent to 20% of the fluctuating income after the deductions (hereinafter referred to as "the adjusted income" );

二　前号に掲げる税額の調整所得金額に対する割合を変動所得の金額又は控除後の変動所得の金額の五分の四に相当する金額（以下特別所得金額という。）に乘じて計算した税額

2.　The amount of tax shall be computed by multiplying the amount of the fluctuating income or 80% of the fluctuating income after the deductions (hereinafter referred to as "the special income" ) by a ratio of the amount of tax under the preceding item bears to the adjusted income.

第十三條の二第一項又は前條第一項の規定により所得の金額を合算する場合において、前項（各号を除く。）の規定の適用については、主たる所得者以外の親族の資産所得の金額又は扶養親族の総所得金額（前條第二項の規定の適用がある場合においては、総所得金額から資産所得の金額を控除した金額）を主たる所得者の総所得金額又は納税義務者の総所得金額（同項の規定の適用がある場合においては、総所得金額から資産所得の金額を控除した金額）に合算する。

In cases where incomes are aggregated in accordance with the provision of Article 13-(2) paragraph 1 or paragraph 1 of the preceding Article, with regard to the application of the preceding paragraph (excluding each item), the amount of capital income held by the relatives other than the principal income earner or of the total income held by the dependents (in case the provision of paragraph 2 of the preceding Article is applicable, the amount of the total income after taking the deductions of the capital income) shall be aggregated with the total income held by the principal income earner or the taxpayer.

前項の場合においては、第十三條の二第一項又は前條第一項に規定する資産所得の金額又は総所得金額からの第十一條の三乃至第十一條の六の控除は、まず各人についての普通所得の金額からこれをなし、なお不足額があるときは、これを各人の変動所得の金額から控除し、その控除後の金額について第十三條の二第一項又は前條第一項及び第一項第一号の規定を適用する。この場合において、第十三條の二第一項又は前條第一項の規定によるあん分の基礎となる各人の課税総所得金額は、変動所得を有する者については、その者について第一項第一号の規定により計算した調整所得金額とする。

In the case under the preceding paragraph, the deductions under Articles 11-(3) to 11-(6) inclusive which are to be taken from the capital income or the total income as referred to in Article13-(2) paragraph 1 or paragraph 1 of the preceding Article shall be taken from the normal income of each person and if there still remains any amount deductible, this remainder shall be deducted from the fluctuating income of each person;the provision of Article 13-(12) paragraph 1 or paragraph 1 of the preceding Article and paragraph 1 item 1 shall apply to the amount after the abovementioned deductions. In this case, as for the persons who have a fluctuating income, the taxable total income of each person which is the basis of the proportion as referred to in Article13-(2) paragraph 1 or paragraph 1 of the preceding Article shall be his adjusted income computed in accordance with the provision of paragraph 1 item 1.

前項の規定の適用がある場合における第一項の規定の適用については、同項第二号の税額（変動所得を有する者が二人以上ある場合には、その各人別にその者について同号の規定により計算した特別所得金額を基準として計算した税額）は、変動所得を有する者の前項の規定により計算した税額に、これを加算する。

In cases where the provision of the preceding paragraph is applicable, the tax amount under item 2 of the preceding paragraph (if there are two or more persons who have a fluctuating income, the tax amount which is computed on the basis of the special income computed for each of those persons according to the same item) shall be added to the tax amount computed for the person who has a fluctuating income in accordance with the provision of the preceding paragraph, for the purpose of the application of the provision of paragraph 1.

第十四條の二　前條第一項の規定による所得税の税額を計算する場合において、その変動所得が漁獲から生ずる所得、原稿及び作曲の報酬若しくは著作権の使用料に因る所得であるとき又はその他の変動所得の金額が二十万円をこえるときは、その年の翌年から四年間の各年の所得税の税額は、第一号に掲げる税額（当該各年において前條第一項の規定により所得税の税額を計算する場合においては、当該税額と第二号に掲げる税額との合計額）から第三号に掲げる税額（当該各年の前年以前四年間に前條第一項の規定により所得税の税額を計算する他の年がある場合においては、当該税額と第四号に掲げる税額との合計額）を控除した金額による。

Article 14-(2).　In computing the amount of income tax pursuant to the provision of paragraph 1 of the preceding Article, if the fluctuating income is income from fishing, compensation for writings or musical composition or royalty of copyright, or if the total amount of the other fluctuating incomes exceeds 200,000 yen, the amount of income tax for each of the four succeeding years shall be the amount of tax enumerated in item 1 (or, in a case where the amount of income tax is computed pursuant to the provision of paragraph 1 of the preceding Article in each year concerned, the total sum of the amount of tax concerned and the amount of tax as enumerated in item (2)) minus the one enumerated in item (3)(or, in a case where the amount of income tax is computed pursuant to the provision of paragraph 1 of the preceding Article in four preceding years prior to each year concerned, the total sum of the amount of tax concerned and the amount of tax as enumerated in item 4):

一　その年の翌年から四年間の各年の課税総所得金額（当該各年において前條第一項の規定により所得税の税額を計算する場合においては、調整所得金額）に特別所得金額の四分の一に相当する金額を加算した金額、当該各年において総所得金額につき第十一條の三乃至第十二條の規定により控除をなしなお不足額がある場合においては、その不足額を特別所得金額の四分の一に相当する金額から控除した金額又は当該各年において第九條の二第一項後段若しくは第三項後段の規定の適用がある場合においては、当該控除後の金額につき第十一條の三乃至第十二條の規定による控除をなした金額（以下第二次調整所得金額と総称する。）に第十三條に規定する税率を適用して計算した税額

1.　The tax liability as computed by applying the tax rate as referred to in Article 13 to the taxable total income for each of the four succeeding years (or adjusted income in case where the amount of income tax is computed in each taxable year concerned pursuant to the provision of paragraph 1 of the preceding Article) plus the amount equal to 25% of the special income, or if there still remains a deductible amount after taking the deduction or exemption by virtue of Article 11-(3) to Article 12 inclusive from the total income for each taxable year concerned, by applying the tax rate to such an amount equal to 25% of the special income as deducted by the same deductible amount, or in the case where shall apply the provision of latter clauses of Article 9-(2) paragraph 1 or of paragraph 3 for the taxable year, by applying the tax rate as referred to in Article 13 to such an amount after the same deduction as provided for by Article 11-(3) to Article 12 inclusive (hereinafter referred to generally as "the secondary adjusted income" );

二　当該各年において前條第一項の規定により所得税の税額を計算する場合においては、前号に掲げる税額の第二次調整所得金額に対する割合をその年の特別所得金額に乘じて計算した金額

2.　The amount as computed by multiplying the special income for the year by the ratio of the amount of tax enumerated in the preceding items bears to the secondary adjusted income for a case where the amount of income tax is computed pursuant to the provision of paragraph 1 of the preceding Article in each of the years concerned;

三　前條第一項第二号の税額の四分の一に相当する税額

3.　The amount of tax equivalent to 25% of the amount of tax under item 2 of the preceding Article;

四　当該各年の前年以前四年間に前條第一項の規定により所得税の税額を計算する他の年がある場合においては、当該他の年についての第二号に掲げる税額の四分の一に相当する税額

4.　In a case where there is another year for which income tax liability is computed pursuant to the provision of paragraph 1 of the preceding Article in four preceding years prior to the year concerned, the amount of tax equivalent to 25% of the amount of tax under item 2 for another year concerned.

前條第一項の規定により所得税の税額を計算する場合において、漁獲から生ずる所得、原稿及び作曲の報酬並びに著作権の使用料に因る所得以外の変動所得の金額が二十万円以下であるときは、その年の翌年から四年間の各年の所得税の税額については、納税義務者の選択により、前項の規定によることができる。

In computing the amount of income tax pursuant to the provision of paragraph 1 of the preceding Article if the fluctuating income other than income from fishing, compensation for writings or musical composition or royalty of copyright is 200,000 yen or less, the taxpayer may elect to compute his tax liabilities for each of four succeeding taxable years according to the provision of the preceding paragraph.

前條第二項の規定は、第一項（各号を除く。）及び前項の場合について、これを準用する。

The provision of paragraph 2 of the preceding Article shall apply mutatis mutandis to the case of paragraph 1 (excluding each item) and of the preceding paragraph.

第一項又は第二項の場合において、第十三條の二第一項又は第十三條の三第一項の規定により所得の金額を合算するときは、第十三條の二第一項又は第十三條の三第一項の規定によるあん分の基礎となる各人の課税総所得金額は、変動所得を有した者については、その者について第一項第一号の規定により計算した第二次調整所得金額とする。

In the case under paragraph 1 or paragraph 2, if incomes are combined together by virtue of the provision of Article 13-(2) paragraph 1 or Article 13-(3) paragraph 1, the taxable total income for each person as the basis of proportion as referred to in Article 13-(2) paragraph 1 or Article 13-(3) paragraph 1 shall, as regards a person who had a fluctuating income, be the secondary adjusted income of the same person computed by virtue of paragraph 1 item 1.

前條第四項の規定は、第一項の場合について、これを準用する。この場合において、「税額に、これを加算する。」とあるのは、「税額から、これを控除する。」と読み替えるものとする。

The provision of paragraph 4 of the preceding Article shall apply mutatis mutandis to the case under paragraph 1. In this case, "be added to the amount of tax" shall read "be credited against the amount of tax."

第十五條第一項中「所得金額が二十二万円」を「課税総所得金額（第十四條第一項の規定により所得税の税額を計算する場合においては調整所得金額、第十四條の二第一項又は第二項の規定の適用がある場合においては第二次調整所得金額　以下本條において同じ。）が三十万円」に改め、「所得税の税額」の下に「（第十四條第一項の規定により所得税の税額を計算する場合においては、同項第一号及び第十四條の二第一項第一号の税額）」を加え、「前三條」を「第十一條の三乃至第十三條、第十四條第一項第一号及び第十四條の二第一項第一号」に、「所得金額」を「課税総所得金額」に改め、「並びに扶養親族の有無及びその数」及び「（第一條第二項第一号の規定に該当する個人及び命令で定める者については、所得金額に応じ、扶養親族がないものについて同表に定める金額）」を削り、同條第二項中「同居親族の所得金額は、これを合算し、」を「第十三條の二第一項又は第十三條の三第一項の規定の適用があるときは、」に、「その総額並びに扶養親族の有無及びその数」を「その合算額」に、「各々その課税所得金額にあん分して、各々その税額を定める。」を「各人の課税総所得金額（主たる所得者以外の第十三條の二の規定の適用を受ける親族については、同條第一項の規定により合算された金額、当該金額から第十二條の規定による控除をなした場合においては、控除後の金額）にあん分して、各人の税額を定める。第十三條の二第一項後段及び第十三條の三第二項後段の規定は、この場合について、これを準用する。」に改め、同條第三項を削る。

In Article 15 paragraph 1, "the income not exceeding 220,000" shall be amended as "the total taxable income (or adjusted income for the case where the income tax liability is computed pursuant to the provision of Article 14 paragraph 1, or secondary adjusted income for the case where the provision of Article 14-(2) paragraph 1 or paragraph 2 is applicable;hereinafter the same in this Article) not exceeding 300,000 yen" ; "(the tax liabilities under Article 14 paragraph 1 item 1 and Article 14-(2) paragraph 1 item 1 for the case where the income tax amount is computed in accordance with the provision of Article 14 paragraph 1)" shall be added next to "the income tax liabilities" ; "the preceding three Articles" shall be amended as "Articles 11-(3) to 13 inclusive, Article 14 paragraph 1 item 1 and Article 14-(2) paragraph 1 item 1" ; "the amount of the income" shall be amended as "the amount of the taxable total income" ; "and the number of dependents, if any," and "(with respect to a person coming under Article 1 paragraph 2 item 1 and a person as may be provided by order, the income tax shall be figured out by the" O "exemption column of the same table concerning a person who has not dependent according to the amount of the income)" shall be deleted respectively. Paragraph 2 of the same Article shall be amended as follows: If the provision of Article 13-(2) paragraph 1 or Article 13-(3) paragraph 1 is applicable in the case of the preceding paragraph, the amount of tax of each person shall be determined by getting the amount of tax shown in Annexed Table 1 for the amount of the aggregated income and then by dividing the said tax amount in proportion to the taxable total income for each person (or amount of income aggregated together by virtue of Article 13-(2) paragraph 1 as regards such relatives subject to the provision of Article 13-(2) other than the principal income earner, or, in a case where the deduction as referred to in the provision of Article 12 was taken from such aggregated income, the amount of money after the deduction). The provisions of latter part of Article 13-(2) paragraph 1 and of Article 13-(3) paragraph 2 shall apply mutatis mutandis to this case. Paragraph 3 of the said Article shall be deleted.

第十五條の次に次の一條を加える。

The following one Article shall be added next to Article 15:

第十五條の二　総所得金額のうちに、この法律の施行地に本店又は主たる事務所を有する法人から受ける配当所得（利息の配当を除く。）があるときは、その者の総所得金額につき第十一條の三乃至第十四條の二の規定により計算した所得税額（前條の規定の適用がある場合においては、同條の規定による所得税額）から、当該配当所得の百分の二十五に相当する金額（当該金額が当該所得税額をこえる場合においては、当該所得税額に相当する金額）を控除する。

Article 15-(2).　In cases where the total income includes dividend income (excluding dividend of interest) from corporation having head office or main business place in the enforcement area of this Law, the amount equal to 25% of the said dividend income (in case the said amount exceeds the amount of income tax computed in accordance with the provision of Article 11-(3) to Article 14-(2) inclusive, the amount equal to the amount of such income tax) shall be credited against the amount of income tax computed, as to the said taxpayer's total income, pursuant to the provisions of Article 11-(3) to Article 14-(2) inclusive (or the amount of income tax as referred to in the preceding Article in the case where it is applicable).

第十六條中「第二十六條第二項の規定により、同條第一項に規定する」を「第二十六條第一項若しくは第二十六條の二第一項に規定する確定申告書若しくは農業確定申告書を提出する義務がない者又は第二十六條第二項の規定により」に、「第十二條乃至第十四條」を「第十一條の三乃至第十四條の二」に、「前條」を「第十五條」に、「第三十七條第一項」を「第三十七條」に、「合計金額による。」を「合計金額による。但し、確定申告書又は農業確定申告書の提出があつた場合においては、この限りでない。」に改める。

In Article 16, "an individual who need not file the final return of Article 26 paragraph 2, by virtue of paragraph 1 of the said Article," "Articles 12 to 14," "the preceding Article," "Article 37 paragraph 1" shall be amended respectively as "an individual who need not file the final return or farm final return as provided for by Article 26 paragraph 1 or Article 26-(2) paragraph 1 or an individual who need not file the final return according to the provision of Article 26 paragraph 2," "Articles 11-(3) to 14-(2) inclusive," "Article 15," "Article 37," and ", provided, that, this shall not hold good in the case where the final return or farm final return has been filed" shall be added next to "the preceding Article."

第十七條及び第十八條を次のように改める。

Article 17 and Article 18 shall be amended as follows:

第十七條　第一條第二項の規定に該当する個人が、この法律の施行地において支拂を受ける利子所得、配当所得のうち利息の配当、給與所得又は退職所得については、第九條第一項第一号、第二号、第五号及び第六号並びに第十三條乃至第十四條の二の規定にかかわらず、他の所得とこれを区分し、その支拂を受くべき金額（無記名の公債及び社債の利子並びに無記名株式の利息の配当については、支拂を受けた金額）に対し、百分の二十の税率を適用して、所得税を課する。

Article 17.　With respect to interest income, dividend of interest in dividend income, earned income or retirement income receivable by an individual who comes under Article 1 paragraph 2 in the enforcement area of this Law, those incomes shall, regardless the provisions of Article 9 paragraph 1 items 1, 2, 5 and 6, and Articles 13 to 14-(2) inclusive, be distinguished from the other incomes, and the tax rate of 20% shall apply to the amount receivable (or the amount received with respect to the interest on the bearer public bond and corporate debenture and the dividend of interest of the bearer shares of stock), for the purpose of the income tax.

第十八條　法人が、この法律の施行地において支拂を受ける利子所得又は配当所得のうち利息の配当については、第九條第一項第一号及び第二号並びに第十三條の規定にかかわらず、その支拂を受くべき金額（無記名の公債及び社債の利子並びに無記名株式の利息の配当については、支拂を受けた金額）に対し、百分の二十の税率を適用して、所得税を課する。

Article 18.　With respect to interest income or dividend of interest in dividend income receivable by the corporation in the enforcement area of this Law, the tax rate of 20% shall, regardless the provisions of Article 9 paragraph 1 items 1 and 2 and Article 13, apply to the amount receivable (or the amount received with respect to the interest on the hearer public bond and corporate debenture and the dividend of interest of the bearer shares of stock), for the purpose of the income tax.

第二十一條第一項中「個人」を「個人（第二十一條の二第一項に規定する農業所得者を除く。）」に、「四月一日」を「六月一日」に、「所得金額が一万五千円」を「総所得金額が二万五千円」に、「四月予定申告書」を「六月予定申告書」に改め、同項第一号から第四号までを次のように改める。

In Article 21 paragraph 1, "an individual," "1st April," "his income in the year will exceed 15,000 yen," and "April provisional return" shall be amended respectively as "an individual (excluding a farm income earner as provided for by the provision of Article 21-(2) paragraph 1)," "June 1," "his total income for the taxable year will exceed 25,000 yen" and "June provisional return," and items 1 to 4 inclusive of the said paragraph shall be amended as follows:

一　その年分の総所得金額及び課税総所得金額の見積額

1.　Estimates of the total income and taxable total income for the taxable year;

二　第十四條第一項の規定により所得税の税額を計算する場合においては、その年分の調整所得金額及び特別所得金額の見積額又は第十四條の二第一項若しくは第二項の規定の適用がある場合においては、その年分の第二次調整所得金額及び特別所得金額の見積額

2.　Estimates of the adjusted income and special income for the taxable year in case where the amount of income tax is computed pursuant to the provision of Article 14 paragraph 1, or estimates of the secondary adjusted income or special income for the taxable year in case where the provision of Article 14-(2) paragraph 1 or 2 is applicable;

三　前号に該当する場合を除く外、第一号に規定する課税総所得金額につき第十三條乃至第十三條の三の規定により計算した所得税額（第十五條の規定の適用がある場合においては、同條の規定による所得税額）の見積額

3.　Estimates of the amount of income tax (or the amount of income tax under Article 15, in case where the provision of the same Article is applicable) computed pursuant to the provisions of Articles 13 to 13-(3) inclusive, as regards the taxable total income as referred to in item 1, excepting the case falling under the preceding item;

四　第十四條第一項の規定により所得税の税額を計算する場合においては、同項第一号及び第二号に掲げる税額の見積額並びにその合計額

4.　Estimates of the amount of tax as mentioned in Article 14 paragraph 1 item 1 or 2, in case where the amount of income tax is computed pursuant to the provision of Article 14 paragraph 1 and the sum of these amounts;

五　第十四條の二第一項又は第二項の規定の適用がある場合においては、同條第一項第一号乃至第四号に掲げる税額及び同項の規定により計算した所得税額の見積額

5.　Estimate of the amount of tax as mentioned in Article 14-(2) paragraph 1 items 1 to 4 inclusive and estimate of the amount of income tax computed pursuant to the provisions of the same paragraph, in case where the provision of paragraph 1 or 2 of the same Article is applicable;

六　その年分の第三十七條、第三十八條第一項、第四十條又は第四十二條の規定により徴收される所得税額及び当該税額の計算の基礎となる所得金額の見積額

6.　Estimate of the amount of income tax for the taxable year concerned which is to be collected under the provisions of Article 37, Article 38 paragraph 1, Article 40 or Article 42 and estimates of income amount to be used for the basis of computation of the amount of tax concerned;

七　第三号乃至第五号に規定する税額の見積額から前号に規定する徴收税額の見積額を控除した金額

7.　Amount of money after taking the deduction of the estimates of the amount of tax to be collected as provided for in the preceding item from the estimates of the amount of tax as provided for in items 3 to 5 inclusive;

八　第十一條の三乃至第十二條又は第十五條の二の規定による控除に関する事項

8.　Matters concerning the deductions under the provisions of Articles 11-(3) to 12 inclusive or Article 15-(2).

同條第二項から第六項までを次のように改める。

Paragraphs 2 to 6 inclusive of the same Article shall be amended as follows:

左の各号に該当する場合においては、前項の規定にかかわらず、六月予定申告書の提出を要しない。

In the case coming under any one of the following items, June provisional return shall not be required to be filled regardless the provision of the preceding paragraph:

一　一の給與の支拂者から給與所得の支拂を受ける場合であつて、その年中における給與所得の收入金額が三十五万五千円と扶養親族及び不具者の数を一万二千円に乘じて計算した金額との合計金額以下で、且つ、その他の所得の金額が一万円に満たないと見積られる場合

1.　The case where a taxpayer receives the payment of earned income from one payer of salary, wage, etc., and the earned income for the taxable year is estimated to be not more than the sum of 355,000 yen and the amount computed by multiplying 12,000 yen by the number of dependents and physically handicapped persons, and also his other income is estimated to be less than 10,000 yen;

二　二以上の給與の支拂者から給與所得の支拂を受ける場合であつて、その年中における給與所得の收入金額が十万円と扶養親族及び不具者の数を一万二千円に乘じて計算した金額との合計金額以下で、且つ、その他の所得の金額が一万円に満たないと見積られる場合

2.　The case where a taxpayer receives the payment of earned income from two or more payers of salary, wage, etc., and the earned income for the taxable year is estimated to be not more than the sum of 100,000 yen and amount computed by multiplying 12,000 yen by the number of dependents and physically handicapped persons and also his other income is estimated to less than 10,000 yen;

三　退職所得を有する場合であつて、その年中における給與所得及び退職所得の收入金額の合計金額が十万円と扶養親族及び不具者の数を一万二千円に乘じて計算した金額との合計金額（一の支拂者から給與所得及び退職所得の支拂を受け、退職所得の支拂を受けた後その年中においてこれらの所得の支拂を受けることがない場合においては、当該退職所得の金額が二十万円）以下で、且つ、その他の所得の金額が一万円に満たないと見積られる場合

3.　The case where a taxpayer has retirement income, and the sum of earned income and retirement income for the taxable year is estimated to be not more than the sum of 100,000 yen and the amount computed by multiplying 12,000 yen by the number of dependents and physically handicapped persons (or retirement income is estimated to be not more than 200,000 yen in the case where a taxpayer received the payment of earned income and of retirement income from one payer and he estimates to have not these incomes in the taxable year after he received retirement income), and also his other income is estimated to be less than 10,000 yen.

六月予定申告書に記載すべき総所得金額、調整所得金額、特別所得金額、第二次調整所得金額及び所得税額の見積額並びに第一項第八号に規定する控除に関する事項は、毎年六月一日の現況による。

Estimates of total income, adjusted income, special income, secondary adjusted income and income tax to be entered on in the June provisional return and matters concerning the deduction as prescribed in paragraph 1 item 8 shall be determined based on the conditions as of June 1 every year.

第十三條の二第一項又は第十三條の三第一項の規定の適用がある場合においては、その合算額について、第一項又は第二項の規定を適用する。

第十三條の二第一項又は第十三條の三第一項の規定の適用がある場合においては、これらの規定の適用を受ける主たる所得者、納税義務者及びその親族は、各人について、第一項に規定する事項を区分して記載し、連署で六月予定申告書を提出しなければならない。但し、政府の承認を受けた場合においては、親族の氏名を附記して、各別にこれを提出することができる。

In cases where the provision of Article 13-(2) paragraph 1 or Article 13-(3) paragraph 1 is applicable, the principal income earner, taxpayer and his relative subject to these provisions shall respectively enter on the matters prescribed in paragraph 1 and file the June provisional return under joint signature; provided that, they may file the said return separately entering on the relative's name therein, if they obtained the approval of the Government.

前二項の規定の適用については、第十三條の二第一項各号に掲げる親族であるかどうかは、毎年六月一日（その年一月一日以後五月三十一日以前に死亡した者とその他の者との間の関係においては、死亡当時）の現況による。

As for the application of the provision of the preceding two paragraphs, the judgement on whether a person is the relative as mentioned in each item of Article 13-(2) paragraph 1 or not shall be made on the basis of the conditions as of June 1 (with respect to the relationship between the person who died during the period from January 1 to May 31 in the year concerned and the other person, based on that as of the date of death).

第二十一條の次に次の二條を加える。

The following two Articles shall be added next to Article 21:

第二十一條の二　第一條第一項又は第二項第一号の規定に該当する個人で、米、麦、たばこ、果実、野菜又は花の栽培、養蚕その他これらに類する事業で命令で定めるものから生ずる所得（以下農業所得という。）の金額が毎年五月一日の現況によれば総所得金額の十分の七に相当する金額をこえると見積られる者（以下農業所得者という。）は、毎年七月一日においてその年中における総所得金額が二万五千円をこえると見積られるときは、毎年七月一日から同月三十一日までに、命令の定めるところにより、前條第一項各号に掲げる事項その他必要な事項を記載した申告書を、政府に提出しなければならない。（この申告書を農業七月予定申告書という。）

Article 21-(2).　An individual coming under the provision of Article 1 paragraph 1 or paragraph 2 item 1, whose income arising from cultivation of rice, wheat, tobacco, fruits, vegetables or of flowers, sericulture and from other similar business designated by order (hereinafter referred to as "farm income" ) is estimated, as of May 1 of the year to be more than the amount equal to 70 per cent of the total income (hereinafter referred to as farm income earner ") shall, as determined by order, file a return with the Government between July 31 every year stating therein matters enumerated in each item of paragraph 1 of the preceding Article and other necessary matters, in case his total income of the year is estimated, on July 1 of the year, to be more than 25,000 yen (this return shall be referred to as" farm July provisional return").

農業所得者のうち、毎年七月一日においてその年九月一日以後において生ずる農業所得の金額がその年中における農業所得の金額の十分の七をこえると見積られる者は、その年中における総所得金額の見積額が二万五千円をこえると見積られる場合においても、前項の規定にかかわらず、農業七月予定申告書を提出することを要しない。

A farm income earner whose farm income earned on or after September 1 of the taxable year is estimated, as of July 1 of the year, more than 70% of farm income for the whole year shall, regardless the provision of the preceding paragraph, not need to file the farm July provisional return even in the case where the estimated total amount of income for the taxable year is deemed to be more than 25,000 yen.

前條第三項乃至第六項の規定は、第一項の規定による申告書を提出する場合について、これを準用する。この場合において、前條第三項及び第六項中「六月一日」とあるのは「七月一日」と、同條第六項中「五月三十一日」とあるのは「六月三十日」と読み替えるものとする。

The provisions of paragraphs 3 to 6 inclusive of the preceding Article shall apply mutatis mutandis to cases where the return is filed pursuant to the provision of paragraph 1.In this case, "June 1" in paragraph 3 and paragraph 6 of the preceding Article shall read "July 1," and "May 31" in paragraph 6 of the same Article shall read "June 30."

第二十一條の三　納税義務者に前年分について第二十六條第一項前段又は第二十六條の二第一項の規定により確定申告書又は農業確定申告書を提出する義務があつた場合（第九條の二第一項又は第三項の規定による純損失の金額又は第十一條の三の規定により控除を認められる損失の金額の控除をなさないで当該年の総所得金額を計算したならば、当該年において第二十六條第一項前段又は第二十六條の二第一項の規定により確定申告書又は農業確定申告書を提出する義務があつた場合を含む。以下第四十四條において同じ。）においてその年分の総所得金額の見積額（その年において第九條の二第一項又は第三項の規定により損失の額を控除する場合においては、控除をなさないで計算したその年分の総所得金額の見積額、第十一條の三又は第十一條の四の規定による控除をなす場合においては、その年分の総所得金額の見積額から当該控除をなした後の金額　以下本條において同じ。）が前年分の総所得金額（前年において第九條の二第一項又は第三項の規定により損失の額を控除した場合においては、控除をなさないで計算した当該年分の総所得金額　以下本條において同じ。）に満たないときは、納税義務者は、政府の承認を受けた場合に限り、第八項の規定により政府の認めた又は定めたその年分の総所得金額の見積額を基礎として、前二條の規定による申告書を提出すること（第八項の規定により政府の認めた又は定めたその年分の総所得金額の見積額を基礎としては、前二條の規定による申告書を提出する義務がないときは、これを提出しないこと）ができる。

Article 21-(3).　In cases where a taxpayer is required to file the final return or farm final return for the preceding year in accordance with the provision of the former part of paragraph 1 of Article 26, Article 26-(2) paragraph 1 (including the case where, if the total income for the taxable year was computed without taking deduction of the net loss as provided for by Article 9-(2) paragraph 1 or paragraph 3 or of the amount of loss deductible pursuant to the provision of Article 11-(3), he was required to file the final return or farm final return in accordance with the provision of former part of paragraph 1 of Article 26 or Article 26-(2) paragraph 1 in the taxable year;hereinafter the same, in Article 44), if the estimate of the total income for the taxable year (or the estimate of the total income for the taxable year, as computed without taking deduction, in cases where the loss is deductible pursuant to the provision of Article 9-(2) paragraph 1 or paragraph 3 in the taxable year;or, the estimate of the total income for the taxable year after taking such deduction or exemption, in cases where the deduction or exemption is taken in accordance with the provision of Article 11-(3) or Article 11-(4);hereinafter the same in this Article) does not fall short of the total income for the preceding year (or the total income for the taxable year, as computed without taking deduction, in cases where the loss is deductible pursuant to the provision of Article 9-(2) paragraph 1 or paragraph 3;hereinafter the same in this Article), the taxpayer may, only in case he received approval of the Government, file the return under the provisions of the preceding two Articles, as the basis of the estimate of the total income for the taxable year as approved or decided by the Government in accordance with the provision of paragraph 8 (or he may, if he in not liable to file the return under the provisions of the preceding two Articles, fail to file it as for the basis of the estimate of the total income of the taxable year as approved or decided by the Government in accordance with the provision of paragraph 8).

納税義務者は、前項に規定する政府の承認を受けようとする場合においては、命令の定めるところにより、その年分の総所得金額の見積額を附記した申請書を政府に提出しなければならない。

In cases where the taxpayer intends to receive the approval of the Government under the provision of the preceding paragraph, he shall file with the Government the application in which the estimate of the total income for the taxable year, as provided for by order, is mentioned.

前項の場合においては、納税義務者は、命令の定めるところにより、取引の記録等に基いて、その年分の総所得金額の見積額の計算の基礎となる事実を証明する書類を同項の申請書に添附しなければならない。

In the case under the preceding paragraph, a taxpayer shall, as may be determined by order, attach the documents which are prepared on the basis of the record of transactions, etc. and verify the facts on which the computation of estimate of the total income for the taxable year is based to the written application as referred to in the same paragraph.

第二項の規定により政府に申請する場合においては、その年分の総所得金額の見積額は、毎年五月一日（農業所得者については、六月一日　以下本條において同じ。）の現況による。但し、同日後五月三十一日（農業所得者については、六月三十日　以下本條において同じ。）までに生じた事業の全部若しくは一部の廃止、休止若しくは転換、失業、震災、風水害その他これらに類する災害若しくは盜難に因る損害又は医療費の支出に因り、その年分の総所得金額の見積額が変動した場合においては、納税義務者は、命令の定めるところにより、その旨を政府に届け出たときに限り、その変動に係る見積額を算入することができる。この場合においては、納税義務者は、命令の定めるところにより、第二項の規定により申請書に附記した見積額を訂正するための書類を提出しなければならない。

In cases where a taxpayer files the written application with the Government in accordance with the provision of paragraph 2, the total income for the taxable year shall be estimated as of May 1 (or June 1 as regards a farm income earner;hereinafter the same in this Article) of every year; provided that, in case the estimate of the total income has been changed owing to the damage suffered from the whole or partial abolition, cessation, conversion of the business, unemployment, earthquake, storm, flood, fire or other calamities of similar nature, or theft, or the outlay for medical expenses caused during the term from the abovementioned date to May 31 (or June 30 as regards a farm income earner;hereinafter the same in this Article), a taxpayer may, only in the case where he reports to the Government of that effect in accordance with what may be determined by order, make the entry of an estimate amount thus changed in the written application. In this case, a taxpayer shall, as may be determined by order, file the documents to revise the estimate stated in the written application as referred to in the provision of paragraph 2.

第二項の規定により政府に申請する場合においては、前年分の総所得金額は、その年五月一日の現況による。但し、同日後前二條の規定による申告書の提出期限までに、当該金額が減少することとなつた場合においては、その減少した額によることを妨げない。

In cases where the written application is filed with the Government in accordance with the provisions of paragraph 2, the total income for the preceding taxable year shall be computed as of May 1 of the year; provided that, in case the said amount is decreased during the term from the said day to the filling date of return under the provisions of the preceding two Articles, the written application shall not be precluded from being filed on the basis of the said decreased amount.

第二項の規定による申請があつた場合において、その申請があつた日後前二條の規定による申告書の提出期限までに、前年分の総所得金額が、第二項の規定により申請書に附記したその年分の総所得金額の見積額以下に減少することとなつたときは、同項の規定による申請書の提出又は当該申請書に係る政府の処分は、なかつたものとみなす。

In cases where the written application under the provision of paragraph 2 was filed, if the total income for the preceding taxable year has decreased to less than the estimate of the total income for the year which was stated in the written application pursuant to the provision of paragraph 3 during the term from the date when the written application was filed to the filing date of the return under the provisions of the preceding two Articles the filing of the written application as provided for by the same paragraph or the disposition by the Government concerning the said written application shall be deemed not to have been made.

政府は、第二項の申請があつた場合において、左の各号の一に該当するときは、納税義務者に対し、承認を與えなければならない。

In case, the written application as provided for by paragraph 2 was filed, the Government shall give the approval to the taxpayer, if it comes under any one of the following items:

一　その年五月一日（第四項但書の規定により届出があつた場合においては、その届出があつた事項については、その年五月三十一日）までにおいて、事業の全部若しくは一部の廃止、休止若しくは転換又は失業に因りその年分の総所得金額の見積額が前年分の総所得金額に比し減少すると認められるとき

1.　Cases where the estimate of the total income for the taxable year is found by May 1 (or, in cases where the report was made pursuant to the proviso to paragraph 4, May 31 of the year, as regards the matter reported) of the taxable year concerned to be less than the total income for the preceding taxable year owing to the whole or partial abolition, cessation or conversion of the business or unemployment;

二　その年五月一日（第四項但書の規定により届出があつた場合においては、その届出があつた事項については、その年五月三十一日）までにおいて、震災、風水害、火災その他これらに類する災害若しくは盜難に因り資産（商品、原材料、製品、半製品、仕掛品その他命令で定める資産を除く。）について受けた損害又は医療費の支出に因りその年分の総所得金額の見積額が前年分の総所得金額に比し減少すると認められるとき

2.　Cases where the estimate of the total income for the taxable year is found by May 1 of the year (or, in case where the report, was made pursuant to the proviso to paragraph 4, May 31 of the year, as regards the matter reported) to be less than the total income for the preceding taxable year owing to the damages of the assets (excluding commodities, raw materials;manufactured goods, semi-manufactured goods, goods in process, or other assets as designated by order) suffered from earthquake, storm, flood, fire or other calamities of similar nature or theft, or the outlay for medical expenses;

三　前二号に掲げる場合を除く外、その年五月一日の現況において、その年分の総所得金額の見積額が前年分の総所得金額に比し十分の二以上減少すると認められるとき

3.　Cases where the estimate of the total income for the taxable year as of May 1 is found to decrease by 20% or more of the total income for the previous taxable year, except for the cases as provided for in the preceding two items.

政府は、第二項の規定による申請に対し承認をなす場合において、その調査により、同項の規定により納税義務者が申請書に附記したその年分の総所得金額の見積額を認め、又はその年分の総所得金額の見積額を定めることができる。

In cases where the Government gives the approval to the written application as provided for by paragraph 2, it may, on its own investigation, approve the estimate of the total income for the taxable year which is stated in the written application by the taxpayer in accordance with the same paragraph or otherwise determine the estimate of the total income for the taxable year.

政府は、第二項の規定による申請があつた場合において、承認若しくは却下の処分をなしたとき又は前項の規定によりその年分の総所得金額の見積額を定めたときは、その申請をなした者にこれを通知する。

In cases where the written application as provided for by paragraph 2 was filed, if the Government approved or disapproved the written application, or determined the estimate of the total income for the taxable year pursuant to the provision of the preceding paragraph, the Government shall inform the applicant to that effect.

第一項に規定する場合において、納税義務者が、政府の承認を受けないで、前年分の総所得金額に満たない額のその年分の総所得金額の見積額を基礎として前二條の規定による申告書を提出し又はこれらの申告書を提出しなかつたときは、これらの申告書の提出期限に、前年分の総所得金額に相当する額のその年分の総所得金額の見積額を基礎とした前二條の規定による申告書の提出があつたものとみなす。この場合においては、政府は、前年分の総所得金額に相当する額のその年分の総所得金額の見積額を基礎として計算した所得税額の見積額を納税義務者に通知する。

In the case as prescribed in paragraph 1, if a taxpayer filed, without the approval of the Government, a return as prescribed in the provisions of the preceding two Articles based on the estimate of the total income for the taxable year which is less than the total incom for the preceding taxable year or if he failed to file the said return, a return as prescribed in the provisions of the preceding two Articles based on the estimate of the total income for the taxable year equivalent to the total income for the preceding taxable year shall be deemed to have been filed on the filing date of the said return. In this case, the Government shall notify the taxpayer of the estimate of income tax computed on the basis of the estimate of the total income for the taxable year equivalent to the total income for the preceding taxable year.

第十條の四第七項の規定は、前二項の場合について、これを準用する。

The provision of Article 10-(4) paragraph 7 shall apply mutatis mutandis to the cases under the preceding two paragraphs.

第一項乃至第十項の総所得金額又はその額の見積額には、退職所得、山林所得、讓渡所得若しくは一時所得の金額又はこれらの金額の見積額を含まないものとする。

Amount of retirement income, forestry income, capital gains or temporary income or estimated amount thereof shall be excluded from total income or the estimate thereof as prescribed in pargraphs 1 to 10 inclusive.

政府は、別に法律で定めるところにより、物価変動の状況等を勘案して必要があると認める場合においては、前年分の総所得金額に乘ずべき調整比率を定めることができる。この場合においては、第一項、第六項、第七項及び第十項中「前年分の総所得金額」とあるのは「前年分の総所得金額に調整比率を乘じた額」とし、前項の規定の適用については、前年分の総所得金額から退職所得、山林所得、讓渡所得又は一時所得の金額を控除した金額に調整比率を乘じた額による。

In cases where it is deemed necessary, taking into consideration the price fluctuating condition, etc., the Government may, as may be provided for by Law separately, determine a multiple ratio to be applied to the total income for the preceding taxable year. In this case, "the total income for the preceding taxable year" in paragraphs 1, 6, 7 and 10 shall read "the amount obtained by multiplying the total income for the preceding year by the multiple ratio," and with regard to the application of the preceding paragraph, "total income as prescribed in paragraphs 1 to 10 inclusive" shall read "the amount obtained by multiplying the amount, which is obtained by deducting retirement incom, forestry income, capital gains or temporary incomes from the total income for the previous taxable year, by multiple ratio."

第一項又は第十項の場合において、その年分の総所得金額の見積額を基礎とする所得税額の計算について必要な事項は、命令でこれを定める。

In the case of paragraph 1 or paragraph 10, necessary matters for the computation of income tax amount based on the total income for the taxable year shall be provided for by order.

第二十二條を次のように改める。

Article 22 shall be amended as follows:

第二十二條　第一條第一項又は第二項第一号の規定に該当する個人（農業所得者を除く。）は、毎年十月一日においてあらたにその年中における総所得金額が二万五千円をこえると見積られるに至つた場合においては、その年十月一日から同月三十一日までに、命令の定めるところにより、第二十一條第一項各号に掲げる事項その他必要な事項を記載した申告書を、政府に提出しなければならない。（この申告書を十月予定申告書という。）

Article 22.　An individual coming under Article 1 paragraph 1 or paragraph 2 item 1 (excluding a farm income earner) shall, in case he newly estimates on October 1 that his total income for the taxable year will exceed 27,000 yen, file the return stating therein matters enumerated in each item of Article 21 paragraph 1 and other necessary matters with the Government during the period between October 1-31 of the year, as to be determined by order (this return shall be referred to as "an October provisional return" ).

第二十一條第二項乃至第六項の規定は、前項の規定による申告書を提出する場合について、これを準用する。この場合において、第二十一條第三項及び第六項中「六月一日」とあるのは「十月一日」と、同條第六項中「五月三十一日」とあるのは「九月三十日」と読み替えるものとする。

The provisions of Article 21 paragarphs 2 to 6 inclusive shall apply mutatis mutandis to the case where the return is filed pursuant to the provisions of the preceding paragraph. In this case, "June 1" in Article 21 paragraph 3 and paragraph 6 shall read "October 1," and "May 31" in paragraph 6 of the same Article shall read "September 30."

第二十二條の二　農業所得者は、毎年十一月一日において左の各号の一に該当する場合においては、その年十一月一日から同月三十日までに、命令の定めるところにより、第二十一條第一項各号に掲げる事項その他必要な事項を記載した申告書を、政府に提出しなければならない。（この申告書を農業十一月予定申告書という。）

Article 22-(2).　A farm income earner shall, in the case coming under any one of the following items as of November 1 of every year, file the return stating therein matters enumerated in each item of Article 21 paragraph 1 and other necessary matters with the Government during the period between November 1-30 every year as to be determined by order (this return shall be referred to as "a farm November provisional return" ):

一　第二十一條の二第二項の規定により農業七月予定申告書を提出しない場合であつて、その年中における総所得金額が二万五千円をこえると見積られる場合

1.　The case where the farm July provisional return is failed to be filed in accordance with Article 21-(2) paragraph 2, and the total income for the taxable year is estimated to be over 25,000 yen;

二　毎年七月二日から十一月一日までの間にあらたにその年中における総所得金額が二万五千円をこえると見積られるにいたつた場合

2.　The case where the total income for the taxable year has become to be newly estimated to exceed 27,000 yen in the period from July 2 to November 1 every year.

第二十一條第三項乃至第六項の規定は、農業十一月予定申告書を提出する場合について、これを準用する。この場合において、第二十一條第三項及び第六項中「六月一日」とあるのは「十一月一日」と、同條第六項中「五月三十一日」とあるのは「十月三十一日」と読み替えるものとする。

The provisions of Article 21 paragraphs 3 to 6 inclusive shall apply mutatis mutandis to the case where the farm November provisional return is filed. In this case, "June 1" in Article 21 paragraph 3 and paragraph 6 shall read "November 1," and in paragraph 6 of the same Article, "May 31" shall read "October 31."

第二十一條の三の規定は、第一項第一号の規定により農業十一月予定申告書を提出する場合について、これを準用する。この場合において、同條第四項中「六月一日」とあるのは「十月一日」と、「六月三十日」とあるのは「十月三十一日」と読み替えるものとする。

The provision of Article 21-(3) shall apply mutatis mutandis to the case where a farm November provisional return is filed pursuant to the provision of paragraph 1 item 1. In this case, "June 1" and "June 30" in paragraph 4 of the same Article shall read respectively "October 1" and "October 31."

第二十三條第一項から第六項までを次のように改める。

The provisions of Article 23 paragraphs 1 to 6 inclusive shall be amended as follows:

六月予定申告書を提出した者（第二十一條の三第十項の規定により申告書を提出したものとみなされた者を含む。以下本條及び第三十條において同じ。）は、その年十月一日における総所得金額又は所得税額の見積額が当該申告書に記載された総所得金額の見積額（第二十一條の三第十項に規定する前年分の総所得金額に相当する額のその年分の総所得金額の見積額を含む。以下本條において同じ。）又は所得税額の見積額（第二十一條の三第十項の規定により通知を受けた所得税額の見積額を含む。以下第二項において同じ。）に比し、増加することとなつた場合においては、その年十月一日から同月三十一日までの間に、命令の定めるところにより、第二十一條第一項各号に規定する事項のうち異動があつた事項その他必要な事項を記載した申告書を、政府に提出することができる。（この申告書を十月修正予定申告書という。）

A person who filed the June provisional return (includidg a person who is deemed to have filed the return pursuant to the provision of Article 21-(3) paragraph 10;hereinafter the same in this Article and Article 30) may, in cases where the estimate of total income or income tax as of October 1 of the year has become to exceed respectively the estimate of total income (including the estimate of total income for the year equivalent to the total income for the preceding year as referred to in the provision of Article 21-(3) paragraph 10;hereinafter the same in this Article) or of income tax (including the estimate of the income tax notified pursuant to the provision of Article 21-(3) paragraph 10;hereinafter the same in paragraph 2) stated in the return concerned, file the another return stating therein changed matters as referred to under each item of Article 21 paragraph 1 and other necessary matters with the Government during the period between October 1-31 of the year, as may be determined by order (this return shall be called "October revised provisional return" ).

農業七月予定申告書を提出した者（第二十一條の三第十項の規定により申告書を提出したものとみなされる者を含む。以下本條及び第三十條において同じ。）は、その年十一月一日における総所得金額又は所得税額の見積額が当該申告書に記載された総所得金額の見積額又は所得税額の見積額に比し、増加することとなつた場合においては、その年十一月一日から同月三十日までの間に、命令の定めるところにより、第二十一條第一項各号に規定する事項のうち異動があつた事項その他必要な事項を記載した申告書を、政府に提出することができる。（この申告書を農業十一月修正予定申告書という。）

A person who filed the farm July provisional return (including a person who is deemed to have filed the return pursuant to the provision of Article 21-(3) paragraph 10;hereinafter the same in this Article and Article 30) may, in cases where the estimate of total income or income tax as of November 1 of the year has become to exceed respectively the estimate of the total income or income tax stated in the return concerned, file another return stating therein the changed matters as referred red to under each item of Article 21 paragraph 1 and other necessary matters with the Government during the period between November 1-30 of the year (this return shall be called a "farm November revised provisional return" ).

六月予定申告書を提出した者は、その年十月一日における総所得金額の見積額又は第二十一條第一項第七号に規定する金額（以下予定納税額という。）が、当該申告書に記載された総所得金額の見積額又は予定納税額（第二十一條の三第十項の規定により通知を受けた所得税額の見積額を基礎として計算した予定納税額を含む。以下本條において同じ。）に比し、減少することとなつた場合においては、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、総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。

A person who filed the June provisional return may, in cases where the estimate of total income or the amount as referred to in Article 21 paragraph 1 item 7 (hereinafter referred to as the "declared tax amount" ) has become to be less than the estimate of total income or the declared tax stated in the return concerned (including the declared tax amount computed based upon the estimate of the income tax notified pursuant to the provision of Article 21-(3) paragraph 10;hereinafter the same in this Article), request the correction of the estimates of total income or the declared tax amount to the Government during the period between October 1-31 of the year.

農業七月予定申告書を提出した者は、その年十一月一日における総所得金額の見積額又は予定納税額が、当該申告書に記載された総所得金額の見積額又は予定納税額に比し、減少することとなつた場合においては、その年十一月一日から同月三十日までの間に、政府に対し、当該総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。

A person who filed the farm July provisional return may, in cases where the estimate of total income or the declared tax amount as of November 1 has become to be lower than the estimate of total income or the declared tax amount stated in the return concerned, request the correction of the estimate of total income or the declared tax amount to the Government during the period between November 1-30 of the year.

第二十一條の三第七項の規定は、前二項の規定による更正の請求があつた場合について、これを準用する。この場合において「五月一日（第四項但書の規定により届出があつた場合においては、その届出があつた事項については、その年五月三十一日）」とあるのは「九月三十日（農業所得者については、十月三十一日）」と読み替えるものとする。

The provision of Article 21-(3) paragraph 7 shall apply mutatis mutandis to the case where the request of the correction under the preceding two Articles was made. In this case, "May 31 of the year (or in cases where the report was made pursuant to the provision of the proviso to paragraph 4, May 31 of the year, as regards the matter reported) shall read" September 30 of the year (or Octoher 31 of the year, as regards the farm income earner)."

政府は、第三項又は第四項の請求があつた場合において、その請求に係る額の全部又は一部の更正をなしたときは、その旨及びその更正をなした額を、その請求の理由がないと認めるときは、その旨をその請求をなした者に通知する。

In case the request under paragraph 3 or 4 was made, if the Government corrected the whole or a part of the amount requested, it shall notify a person who made the request of that effect and of the amount corrected, or otherwise if it deems the request not to have good reasons, it shall notify him to that effect.

第十條の四第七項の規定は、前項の場合について、これを準用する。

The provision of Article 10-(4) paragraph 7 shall apply mutatis mutandis to the case of the preceding paragraph.

同條第七項中「第四項」を「第三項又は第四項」に改め、同條第八項中「（第三項において準用する場合を含む。）」を創り、「四月一日」を「六月一日」に、「七月一日」を「十月一日」に、「十月一日」を「十一月一日」に、「三月三十一日」を「五月三十一日」に、「六月三十日」を「九月三十日」に、「九月三十日」を「十月三十一日」に改める。

In paragraph 7 of the same Article, "paragraph 4" shall be amended as "paragraph 3 or 4" ;in paragraph 8 of the same Article, "(including same paragraphs as applied mutatis mutandis under paragraph 3)" shall be deleted, and "April 1," "July 1," "October 1," "March 31," "June 30" and "September 30" shall be amended respectively as "June 1," "October 1," "November 1," "May 31," "September 30" and "October 31."

第二十四條中「前三條」を「第二十一條、第二十一條の二及び前三條」に改める。

In Article 24, "the preceding three Articles" shall be amended as "Article 21, Article 21-(2) and the preceding three Articles."

第二十五條中「第十四條」を「第十一條の三乃至第十一條の六又は第十五條の二」に、「四月予定申告書、七月予定申告書又は十月予定申告書に、」を「六月予定申告書、農業七月予定申告書、十月予定申告書又は農業十一月予定申告書に、」に、「第二十一條第一項第四号に規定する扶養親族」を「第二十一條第一項第八号の規定による控除」に改め、「同項第一号に規定する所得税額の見積額の計算については、」を削り、「但し、」を「但し、第十一條の三又は第十一條の四の規定に該当して第二十三條第三項又は第四項の規定により更正の請求をなす場合及び」に改める。

In Article 25, "Article 14" shall be amended as "Article 11-(3) to Article 11-(6) inclusive or Article 15-(2)" ; "a provisional return of April, July or October" shall be amended as "a June provisional return, farm July provisional return, October provisional return or farm November provisional return" ; "dependents as prescribed by Article 21 paragraph 1 item 4" shall be amended as "exemptions as prescribed by Article 21 paragraph 1 item 8" ; "so far as the computation of the estimate of the income tax as referred to in item 1 of the same paragraph is concerned" shall be deleted;and in the same Article, "except for the cases where coming under Article 11-(3) or Article 11-(4) and the correction is requested according to the provisions of Article 23 paragraph 3 or 4 and" shall be added next to "provided."

第二十六條第一項中「個人」を「個人（農業所得者を除く。）」に、「所得金額が一万五千円」を「総所得金額が二万五千円」に、「翌年一月三十一日までに、」を「翌年一月一日から同月三十一日までに、」に改め、「（この申告書を確定申告書という。）」の下に「予定納税額の申告をなした者（第二十一條の三第十項の規定により申告書を提出したものとみなされる者を含む。）若しくはその決定を受けた者又は第十四條の二第一項若しくは第二項の規定の適用がある者のその年中における総所得金額が二万五千円以下の金額又は零である場合（第二十六條の三第二項の規定に該当する場合を除く。）も、また同樣とする。」を加え、同項第一号から第七号までを次のように改める。

In Article 26 paragraph 1, "An individual," "his income in the year exceeds 15,000 yen" and "by January 31 of the following year" shall be amended respectively as "An individual (excluding a farm income earner)," "his total income for the taxable year exceeds 25,000 yen" and "within the term from January 1 to 31 of the following year" ; "the same shall apply to cases where the total income for the taxable year of a person who has reported the declared income tax (including the person deemed to have filed the return pursuant to the provision of Article 21-(3) paragraph 10) or whose declared income tax has been determined or of a person subject to the provision of Article 14-(2) paragraph 1 or paragraph 2 is not more than 25,000 yen or zero:" shall be added next to "(this return shall hereunder be called a final return)," and items 1 to 7 inclusive of the same paragraph shall be amended as follows:

一　その年分の総所得金額及び課税総所得金額

1.　The total income and taxable total income for the taxable year;

二　第十四條第一項の規定により所得税の税額を計算する場合においては、その年分の調整所得金額及び特別所得金額又は第十四條の二第一項若しくは第二項の規定の適用がある場合においては、その年分の第二次調整所得金額及び特別所得金額

2.　The adjusted income and special income for the taxable year in cases where the income tax is computed pursuant to the provision of Article 14 paragraph 1, or the secondary adjusted income and special income in cases where the provision of Article 14-(2) paragraph 1 or paragraph 2 is applicable;

三　前号に該当する場合を除く外、第一号に規定する課税総所得金額につき第十三條乃至第十三條の三の規定により計算した所得税額（第十五條の規定の適用がある場合においては、同條の規定による所得税額）

3.　Except for the case coming under the preceding item, the income tax computed pursuant to the provisions of Articles 13 to 13-(3) inclusive for the taxable total income as provided for by item 1 (or the income tax as referred to under Article 15 in cases where the same Article is applicable);

四　第十四條第一項の規定により所得税の税額を計算する場合においては、同項第一号及び第二号に掲げる税額並びにその合計額

4.　In cases where the amount of income tax is computed pursuant to the provision of Article 14 paragraph 1, the estimates of the tax amounts enumerated in item 1 or 2 of the same paragraph and the total of those estimates;

五　第十四條の二第一項又は第二項の規定の適用がある場合においては、同條第一項第一号乃至第四号に掲げる税額及び同項の規定により計算した所得税額

5.　In cases where the provision of Article 14-(2) paragraph 1 or paragraph 2 is applicable, the tax amount enumerated in items 1 to 4 inclusive of paragraph 1 of the same Article, and the income tax amount computed pursuant to the provisions of Article 14-(2) paragraph 1;

六　第一号に規定する総所得金額及び課税総所得金額、第二号に規定する調整所得金額、第二次調整所得金額又は特別所得金額並びに第三号乃至前号に規定する所得税額の計算の基礎

6.　The basis for the computation of the total income, taxable total income under item 1, adjusted income under item 2 or secondary adjusted income, special income and income tax as provided for in item 3 to the preceding item inclusive;

七　所得の基因たる資産若しくは事業の所在地又は所得の生ずる場所

7.　The assets as the sources of income, location of business or place where the income has accrued;

八　その年中における所得につき第三十七條、第三十八條第一項、第四十條又は第四十二條の規定により徴收された又は徴收さるべき所得税額

8.　The amount of the income tax collected or to be collected from the income for the taxable year pursuant to the provision of Article 37, Article 38 paragraph 1, Article 40 or Article 42;

九　その年中における所得につき第三十條、第三十一條、第三十三條又は第四十五條の規定により納付した又は納付すべき所得税額（第五十五條第一項に規定する利子税額を除く。）

9.　The amount of the income tax paid or to be paid from the income for the taxable year pursuant to the provision of Article 30, Article 31, Article 33 or Article 45 (excluding the interest on delinquent tax amount as referred to in the provision of Article 55 paragraph 1);

十　前二号の所得税額の合計金額が第三号乃至第五号に規定する所得税額に比し過不足がある場合におけるその超過額又は不足額

10.　The excess or deficit in cases where the total amount of income tax as provided for in the preceding two items is at variance with the amount of income tax as provided for in items 3 to 5 inclusive;

十一　第九條の二第一項の規定によりその年中において控除する純損失の金額又は同條第三項の規定によりその年中において控除する純損失の金額若しくは第十一條の三の規定により控除を認められる損失の金額

11.　Net loss to be deductible for the taxable year pursuant to the provision of Article 9-(2) paragraph 1, net loss to be deductible for the taxable year pursuant to the provision of paragraph 3 of the same Article or loss deductible pursuant to the provisions of Article 11-(3);

十二　第十一條の三乃至第十二條又は第十五條の二の規定による控除に関する事項

12.　Matters concerning exemption or deduction under the provisions of Article 11-(3) to Article 12 inclusive or Article 15-(2).

同條第二項を次のように改める。

Paragraph 2 of the same Article shall be amended as follows:

左の各号の一に該当する場合においては、前項の規定にかかわらず、確定申告書の提出を要しない。但し、前項後段に規定する場合及び命令で定める場合は、この限りでない。

In the case where it comes under any one of the following items, the final return shall not be required to be filed regardless of the provision of the preceding paragraph; provided that, the same shall not apply to the case as prescribed by the latter part of the preceding paragraph or as determined by order:

一　一の給與の支拂者から給與所得の支拂を受ける場合であつて、その年中における給與所得の收入金額が三十五万五千円と扶養親族及び不具者の数を一万二千円に乘じて計算した金額との合計金額以下で、且つ、その他の所得の金額が一万円に満たない場合

1.　The case where a taxpayer receives the payment of earned income from one payer of salary, wage, etc., and where the amount of his earned income for the taxable year is not more than the sum of 355,000 yen and the amount as computed by multiplying 12,000 yen by the number of dependents and physically handicapped persons, and at the same time the amount of his other income is less than 10,000 yen;

二　二以上の給與の支拂者から給與所得の支拂を受ける場合又は納税義務者とその扶養親族の給與所得を合算する場合であつて、その年中における給與所得の收入金額が十万円と扶養親族及び不具者の数を一万二千円に乘じて計算した金額との合計金額以下で、且つ、その他の所得の金額が一万円に満たない場合

2.　The case where a taxpayer receives the payment of earned income from two or more payers of salary, wage, etc. or earned incomes of a taxpayer and these of his dependents were aggregated, and where the amount of his earned income is not more than the sum of 100,000 yen and the amount as computed by multiplying 12,000 yen by the number of dependents and physically handicapped persons, and at the same time the amount of his other incomes is less than 10,000 yen;

三　退職所得を有する場合であつて、その年中における給與所得及び退職所得の收入金額の合計金額が十万円と扶養親族及び不具者の数を一万二千円に乘じて計算した金額との合計金額（一の支拂者から給與所得及び退職所得の支拂を受け、退職所得の支拂を受けた後、その年中においてこれらの所得を受けることがない場合においては、当該退職所得の金額が二十万円）以下で、且つ、その他の所得の金額が一万円に満たない場合

3.　The case where a taxpayer had retirement income, and where the sum of earned income and retirement income is not more than the sum of 100,000 yen and the amount as computed by multiplying 12,000 yen by the number of dependents and physically handicapped persons (or the retirement income is not more than 200,000 yen in the case where a taxpayer received the payment of earned income and retirement income from one payer and he did not receive these incomes in the taxable year after he received the retirement income), and at the same time the amount of his other incomes is less than 10,000 yen.

同條第四項中「相続人その他の者は、」を「相続人（包括受遺者を含む。以下同じ。）は、」に改める。

In paragraph 4 of the same Article, "the heir or other persons" shall be amended as "the successor (including universal legatees;hereinafter the same)."

第二十六條の次に次の三條を加える。

The following three Articles shall be added next to Article 26:

第二十六條の二　農業所得者は、その年中における総所得金額が二万五千円をこえるときは、翌年二月一日から同月末日までに、命令の定めるところにより、前條第一項各号に掲げる事項その他必要な事項を記載した申告書を、政府に提出しなければならない。（この申告書を農業確定申告書という。）

Article 26-(2).　In case the total income for the taxable year of farm income earner exceeds 25,000 yen, he shall file the return stating therein matters as enumerated in each item of paragraph 1 of the preceding Article and other necessary matters with the Government (this return shall be referred to as "a farm final return" ) within the period from February 1 to the end of the same month of next year, as to be determined by order.

前條第一項後段及び第三項乃至第五項の規定は、前項の規定による申告書を提出する場合について、これを準用する。

The provisions of the latter part of paragraph 1 and paragraphs 3 to 5 inclusive of the preceding Article shall apply mutatis mutandis to the case where the return is filed in accordance with the provision of the preceding paragraph.

第二十六條の三　第一條第一項又は第二項第一号の規定に該当する個人は、その年中において純損失の金額がある場合又はその年中において第十一條の三の規定により控除を認められる損失の金額がある場合でその年中の総所得金額が二万五千円以下の場合若しくは零である場合（第九條の二第一項又は第三項の規定により控除することのできる前年以前三年間に生じた純損失の金額又は第十一條の三の規定により控除を認められる損失の金額がある場合であつて、当該損失の額を控除したため、その年中の総所得金額が二万五千円以下の場合又は零である場合を含む。以下本條において同じ。）においては、翌年一月一日から同月三十一日まで（農業所得者については、翌年二月一日から同月末日まで）に、命令の定めるところにより、左に掲げる事項その他必要な事項を記載した申告書を政府に提出することができる。（この申告書を損失申告書という。）

Article 26-(3).　In cases where an individual coming under the provision of Article 1 paragraph 1 or paragraph 2 item 1 has incurred a net loss during the year, or in cases where the said individual has incurred a loss deductible pursuant to the provision of Article 11-(3) during the year and his total income for the year is not more than 25,000 yen or zero (including the case where there are losses deductible pursuant to the provision of Article 9-(2) paragraph 1 or paragraph 3, incurred during three years prior to the year concerned, or there are losses authorized to be deducted pusuant to the provision of Article 11-(3) and the total income after taking the deduction for the taxable year is less than 25,000 yen or zero;hereinafter the same in this Article), he may file with the Government a return stating therein the matters as enumerated below and other necessary matters within the term from January 1 to January 31 of the next year (or the term from February 1 to the end of the same month as regards farm income earners), as to be determined by an Order (this return shall be referred to as "loss return" ):

一　その年の純損失の金額又は第十一條の三の規定により控除を認められる損失の金額

1.　Net loss for the year or loss authorized to be deducted pursuant to the provision of Article 11-(3);

二　前年以前三年間に生じた純損失の金額又は第十一條の三の規定により控除を認められる損失の金額でその年の前年までに第九條の二第一項又は第三項の規定により控除していないもの

2.　Net loss incurred during three years prior to the year concerned or loss authorized to be deducted pursuant to the provision of Article 11-(3), which was not deducted by the preceding year in accordance with the provision of Article 9-(2) paragraph 1 or paragraph 3;

三　前二号の純損失の金額を控除しないで計算したその年の総所得金額及び第九條の二第一項又は第三項の規定によりその年中において控除する純損失の金額

3.　Total income for the year computed without taking the deduction of net loss as referred to in the preceding two items and net loss to be deducted for the year in accordance with the provision of Article 9-(2) paragraph 1 or paragraph 3;

四　第一号又は第二号の第十一條の三の規定により控除を認められる損失の金額がある場合におけるその年の総所得金額及び第九條の二第三項の規定によりその年中において控除する第十一條の三の規定により控除を認められる損失の金額

4.　Total income for the year in the case where there are losses authorized to be deducted pursuant to the provision of Article 11-(3) as enumerated in item 1 or item 2 and loss authorized to be deducted pursuant to the provision of Article 11-(3), which is to be deducted for the year in accordance with the provision of Article 9-(2) paragraph 3;

五　第一号及び第二号の純損失の金額又は第十一條の三の規定により控除を認められる損失の金額並びに前二号の総所得金額の計算の基礎

5.　Net loss as referred to in item 1 and item 2 or loss authorized to be deducted pursuant to the provision of Article 11-(3), and the basis for computation of total income as referred to in the preceding two items;

六　純損失、第十一條の三の規定により控除を認められる損失若しくは所得に係る資産若しくは事業の所在地又は純損失、第十一條の三の規定により控除を認められる損失若しくは所得の生じた場所

6.　Location of the assets or business for which net loss or loss authorized to be deducted pursuant to the provision of Article 11-(3) has been incurred or income has accrued, or the place where net loss, loss authorized to be deducted pursuant to the provision of Article 11-(3) or income has accrued;

七　第二十六條第一項第八号又は第九号に掲げる所得税額がある場合においては、当該所得税額

7.　Income tax amount, if any, enumerated in Article 26 paragraph 1 item 8 or item 9;

八　当該納税義務者についての第十一條の四乃至第十二條の規定による控除に関する事項

8.　Matters concerning the deduction or exemption for the taxpayer concerned under the provisions of Article 11-(4) to Article 12 inclusive.

第十四條の二第一項又は第二項の規定の適用がある者は、その年中において純損失の金額がある場合又はその年中において第十一條の三の規定により控除を認められる損失の金額がある場合でその年中の総所得金額が二万五千円以下の場合若しくは零である場合においては、前項の規定に準じて、損失申告書を提出しなければならない。この場合においては、申告書には、前項各号に掲げる事項の外、第十四條の二第一項第一号に規定する特別所得金額の四分の一に相当する金額及び第二次調整所得金額を記載しなければならない。

In cases where a person subject to the provision of Article 14-(2) paragraph 1 or paragraph 2 has incurred a net loss during the year or a loss authorized to be deducted pursuant to the provision of Article 11-(3) during the year, if the total income for the year is not more than 25,000 yen or zero, he shall file the loss return in accordance with the provision of the preceding paragraph. In this case he shall state in the return the amount equal to 1/4 of the special income as referred to in Article 14-(2) paragraph 1 item 1 and the amount of the secondary adjusted income together with the matters as enumerated in each item of the preceding paragraph.

第二十六條第四項の規定は、相続人が第三十六條第五項（第三十六條の二第三項において準用する場合を含む。）において準用する第三十六條第一項又は第三十六條の二第一項の規定により所得税額の還付の請求をなす場合について、これを準用する。

The provision of Article 26 paragraph 4 shall apply mutatis mutandis to the case where a successor requires the refund of income tax in accordance with the provision of Article 36 paragraph 1 or Article 36-(2) paragraph 1 which applies mutatis mutandis in Article 36 paragraph 5 (including cases where this shall apply mutatis mutandis in Article 36-(2) paragraph 3).

第二十六條の四　事業所得、不動産所得、山林所得又は讓渡所得を有する個人は、政府の承認を受けた場合においては、前三條の規定により提出する確定申告書若しくは農業確定申告書又は損失申告書は、青色の申告書によることができる。（この申告書を青色申告書という。）

Article 26-(4).　An individual who has incomes from business real estate or forest, or capital gains may, if he has obtained the approval of the Government, file the final return, farm final return or loss return which is filed pursuant to the provisions of the preceding three Articles on a blue form (this return shall be referred to as "blue return" ).

前項の規定による政府の承認を受けようとする個人は、その事業所得、不動産所得、山林所得又は讓渡所得の計算に関して備え付ける帳簿書類については、命令の定めるところによらなければならない。

A individual who intends to obtain the approval of the Government in accordance with the provision of the preceding paragraph shall furnish the books and records in respect to the computation of incomes from business, real estate or forestry or capital gains, in accordance with what may be determined by order.

青色申告書には、命令の定めるところにより、貸借対照表、損益計算書その他所得又は純損失の金額の計算に関する明細書を添附しなければならない。

The blue return shall be annexed by balance sheet, statement of profit and loss, and other detailed statements concerning the computation of income or net loss amount, as provided for by order.

第二項の規定により青色申告書の提出につき政府の承認を受けようとする個人は、その年分につき青色申告書を提出しようとする年の前年十二月三十一日まで（その年の中途においてあらたに事業を開始した場合においては、当該事業開始の日から一箇月以内）に、命令の定めるところにより、当該所得について青色申告書を提出しようとする所得を定め、申請書を政府に提出しなければならない。

An individual who intends to obtain the approval of the Government for filing the blue return in accordance with the provisions of paragraph 2 shall, as may be provided for by order, file the written application with the Government by December 31 of the year prior to the year when he desires to file the blue return (or within a month from the opening date, if the business has been newly opened during the year) after determining the income for which the blue return to be filed.

政府は、前項の規定による申請に対し承認をなす場合において、必要があると認めるときは、第二項に規定する帳簿書類について必要な指示をなすことができる。

The Government may give necessary indications as regards the books and records as referred to in paragraph 2, if it deems it necessary to do so at the time of giving approval for the written application as referred to in the preceding paragraph.

政府は、第四項の申請書の提出があつた場合において、当該個人の備え付ける帳簿書類が第二項の規定による命令の規定に準拠していないものであると認められるとき若しくは当該帳簿書類に取引の全部若しくは一部を隠ぺいし若しくは仮裝して記載する等当該帳簿書類の記載事項の全体についてその真実性を疑うに足りる不実の事実があると認められる相当の事由があるとき又はその申請書が第八項の規定による取消の通知を受けた日から一箇年以内に提出されたものであるときは、当該申請を却下することができる。

In cases where the written application as referred to in paragraph 4 has been presented, the Government may reject the written application concerned, if the books and records prepared by the individual are deemed not to be in conformity with the provisions of the order as issued under the provision of paragraph 2 or if there are reasonable causes for considering that there are such insincere entries to doubt the sincerity of entire entries in the books and records as stating concealed or misrepresented matters in respect to the whole or a part of transaction, or if the written application has been presented within a year after the day when the notice of cancellation under paragraph 8 was received.

第四項の規定による申請書の提出があつた場合において、その年分につき青色申告書を提出しようとする年の十二月三十一日までに、当該申請の承認又は却下の処分がなかつたときは、当該申請の承認があつたものとみなす。

In cases where the written application as referred to in item 4 has been filed, if there is neither approval nor reject for the written application concerned by December 31 of the year when a taxpayer desires to file the blue return for the income for the year, the written application shall be deemed to have been approved.

青色申告書を提出することについて政府の承認を受けた個人の備え付ける帳簿書類が第二項の規定による命令の規定に準拠していないと認められるとき若しくは第五項の規定による指示に反していると認められるとき又は当該帳簿書類に取引の全部若しくは一部を隠ぺいし若しくは仮裝して記載する等当該帳簿書類の記載事項の全体についてその真実性を疑うに足りる不実の事実があると認められる相当の事由があるときは、政府は、その事実があつたと認められる時までさかのぼつて、その承認を取り消すことができる。この場合においては、その事実があつた時以後提出した青色申告書は、青色申告書以外の申告書とみなす。

If the books and records prepared by an individual who was approved by the Government to file the blue return are deemed not to be in conformity with the provisions of an Order as issued under the provision of paragraph 2, if they are deemed not to be in conformity with the instruction as referred to in paragraph 5 or if there are reasonable causes for considering that there are such insincere entries to doubt the sincerity of entire entries in the books and records as stating concealed or masqueraded matters in respect to the whole or a part of transactions, the Government may cancel the approval retrospectively to the time when these facts were found to exist. In this case, blue returns which have been filed after the time when the said facts were found to exist shall be deemed to be the returns other than blue ones.

政府は、第四項の規定による申請があつた場合において承認若しくは却下の処分をなしたとき又は前項の規定による承認の取消の処分をなしたときは、申請をなした者又は承認を受けていた者に、これを通知する。

In the case where the written application under the provision of paragraph 4 was filed, if the Government has approved or rejected the written application, or has cancelled the approval in accordance with the provision of the preceding paragraph, the Government shall notify the applicant or a person who has had his application approved.

第十條の四第七項の規定は、前項の場合について、これを準用する。

The provision of Article 10-(4) paragraph 7 shall apply mutatis mutandis to the case of the preceding paragraph.

第二十七條第一項中「確定申告書を提出した者は、」を「確定申告書若しくは農業確定申告書又は損失申告書を提出した者は、」に、「前條第一項第七号」を「第二十六條第一項第十号」に、「不足額が過少であること又は超過額が過大であることを発見したときは、」を「不足額が過少である場合若しくは超過額が過大である場合又は第二十六條の三第一項第一号に規定する純損失の金額若しくは第十一條の三の規定により控除を認められる損失の金額が過大である場合若しくは第二十六條の三第一項第三号若しくは第四号に規定する損失の額が過少である場合においては、当該申告書について第四十六條第七項の規定による更正の通知があるまでは、」に、「同項各号」を「第二十六條第一項各号又は第二十六條の三第一項各号」に、「提出しなければならない。」を「提出することができる。」に、「この申告書を修正確定申告書」を「これらの申告書をそれぞれ修正確定申告書若しくは修正農業確定申告書又は修正損失申告書」に改め、同項の次に次の四項を加える。

Article 27 paragraph 1 shall be amended as follows: In cases an where an individual who filed a final return, farm final return or loss return has found, later on, on the said final return, that the excess or deficit as referred to in Article 26 paragraph 1 item 10 as overestimated or underestimated, or that the amount of net loss as prescribed in Article 26-(3) paragraph 1 item 1 or of loss authorized to be deductible pursuant to the provision of Article 11-(3) as overestimated, or that the amount of loss as prescribed in Article 26-(3) paragraph 1 item 3 or 4 as underestimated, he may, as may be provided for by order, file another return with the Government stating therein such matters to be amended and other necessary matters as enumerated in each item of Article 26 paragraph 1 or of Article 26-(3) paragraph 1 unless the former return is not corrected in accordance with the provision of Article 46 paragraph 7 (hereinafter these returns shall be referred to as "revised final return," "revised farm final return" and "revised loss return" respectively). The following four paragraphs shall be added next to the said paragraph:

損失申告書を提出した者は、その年中に総所得金額があること又は当該申告書に記載された第二十六條の三第一項第三号若しくは第四号に規定する総所得金額が過少であることに因り確定申告書又は農業確定申告書を提出すべきであつた場合においては、当該申告書について第四十六條第七項の規定による更正の通知があるまでは、命令の定めるところにより、修正確定申告書又は修正農業確定申告書を、政府に提出することができる。

In cases where an individual who filed a loss return, has found that he had to file a final return or farm final return due to the fact that he had a total income for the taxable year or that the total income as provided for in Article 26-(3) paragraph 1 item 3 or 4 stated on the said return was underestimated, he may, as may be provided for by order, file a revised final return or revised farm final return with the Government unless the former return is not corrected in accordance with the provision of Article 46 paragraph 7.

前二項の規定は、第四十六條の規定による更正又は決定を受けた者の当該更正若しくは決定に係る第二十六條第一項第十号に規定する過不足額について、不足額が過少である場合若しくは超過額が過大である場合又は当該更正に係る第二十六條の三第一項第一号に規定する純損失の金額若しくは第十一條の三の規定により控除を認められる損失の金額が過大である場合、当該更正に係る同項第三号若しくは第四号に規定する損失の額が過少である場合若しくは当該更正に係る同項第三号若しくは第四号に規定する総所得金額が過少であることに因り確定申告書若しくは農業確定申告書を提出すべきであつた場合について、これを準用する。

The provisions of the preceding two paragraphs shall apply mutatis mutandis to the case where an individual had to file the final return or farm final return due to the fact that such excess or deficit as prescribed in Article 26 paragraph 1 item 10 of a person whose income was corrected or determined in accordance with the provisions of Article 46 was overestimated or underestimated, or that such net loss as prescribed in Article 26-(3) paragraph 1 item 1 as having been corrected and/or the loss authorized to be deducted in accordance with the provision of Article 11-(3) was overestimated, or that such loss as prescribed in item 3 or 4 of the said paragraph as having been corrected was underestimated, or that such total income as prescribed in item 3 or 4 of the said paragraph. as having been corrected was underestimated.

前三項の場合において、前に提出した申告書が青色であるときは、修正確定申告書、修正農業確定申告書又は修正損失申告書は、青色申告書によらなければならない。この場合において、前條第八項後段の規定により前に提出した申告書が青色申告書以外の申告書とみなされるときは、青色申告書による修正確定申告書、修正農業確定申告書又は修正損失申告書は、青色申告書以外の申告書とみなす。

In the case of the preceding three paragraphs, if the return that was formerly filed is on blue return, the revised final return, revised farm final return or revised loss return shall be on blue return. In this case, if the return which was formerly filed pursuant to the provision of latter part of paragraph 8 of the preceding Article, is deemed to be the return other than the blue return, the revised final return, revised farm final return or revised loss return on blue form shall be deemed to be the returns other than the blue return.

第一項の規定は、第三十六條第一項（同條第五項において準用する場合を含む。）の規定により所得税額の還付の請求をなした者の当該請求の基礎となつた純損失の金額が過大である場合又は当該純損失の金額について第四十六條第三項（同條第五項において準用する場合を含む。）の規定により更正を受けた場合における当該更正後の純損失の金額が過大である場合について、これを準用する。

The provision of paragraph 1 shall apply mutatis mutandis to the case where the amount of net loss as the basis of the request for an individual who requested the refund of income tax in accordance with the provision of Article 36 paragraph 1 (including the case where it shall apply in paragraph 5 of the said Article) is overestimated, or, where the said net loss is corrected pursuant to the provision of Article 46 paragraph 3 (including the case where this shall apply mutatis mutandis in paragraph 5 of the same Article) and the net loss thus corrected is overestimated.

同條第二項中「確定申告書を提出した者は、」を「確定申告書若しくは農業確定申告書又は損失申告書を提出した者は、」に、「前條第一項第七号」を「第二十六條第一項第十号」に、「不足額が過大であること又は超過額が過少であることを発見したときは、」を「不足額が過大である場合若しくは超過額が過少である場合又は第二十六條の三第一項第一号に規定する純損失の金額若しくは第十一條の三の規定により控除を認められる損失の金額が過少である場合若しくは第二十六條の三第一項第三号若しくは第四号に規定する損失の額が過大である場合においては、」に、「確定申告書」を「当該申告書」に、「同項第一号に規定する所得金額及び所得税額並びに同項第七号に規定する過不足額」を「第二十六條第一項第一号乃至第五号及び第十号に規定する額又は第二十六條の三第一項第一号、第三号若しくは第四号に規定する損失の額」に改め、同條第三項中「第二十三條第五項乃至第七項」を「第二十三條第六項乃至第八項」に改め、同條第四項中「前條第四項」を「第二十六條第四項」に、「修正確定申告書」を「修正確定申告書、修正農業確定申告書若しくは修正損失申告書」に、「第二項」を「第六項」に改める。

Paragraph 2 of the same Article shall be amended as follows: In cases where the deficit is overestimated or the excess was underestimated or where the amount of the net loss as referred to in Article 26-(3) paragraph 1 item I or of the loss authorized to be deducted in accordance with Article 11-(3) was underestimated or the loss as referred to in Article 26-(3) paragraph 1 item 3 or item 4 was overestimated, in respect to the excess or deficit as referred to in Article 26 paragraph 1 item 10, a person who filed a final return, farm final return or loss return may request of Government for the correction of the amount as referred to in Article 26 paragraph 1 items 1 to 5 inclusive and item 10 or the correction of the loss as referred to in Article 26-(3) paragraph 1 item 1, item 3 or item 4, only within one month after the due date of filing the said return. In paragraph 3 of the same Article, "Article 23 paragraphs 5-7" shall be amended as "Article 23 paragraphs 6 to 8 inclusive" ;and in paragraph 4 of the same Article, "paragraph 4 of the preceding Article" shall be amended as "paragraph 4 of Article 26," "revised final return" as "revised final return, revised farm final return or revised net loss return," and "paragraph 2" shall be amended as "paragraph 6."

第二十八條中「第十四條」を「第十一條の三乃至第十一條の六又は第十五條の二」に改め、「確定申告書」の下に「若しくは農業確定申告書又は損失申告書」を加え、「第二十六條第一項第四号」を「第二十六條第一項第十二号又は第二十六條の三第一項第八号」に改め、「同項第一号に規定する所得税額の計算については、」を削る。

In Article 28, "Article 14" shall be amended as "Article 11-(3) to Article 11-(6) inclusive or Article 15-(2)," and ", farm final return or loss return" shall be added next to "final return," and paragraph 1 item 4 of Article 26 "shall be amended as" Article 26 paragraph 1 item 12 or Article 26-(3) paragraph 1 item 8, "and" for purposes of the computation of the income tax referred to under Article 26 paragraph 1 item 1,"shall be deleted.

第二十八條の次に次の一條を加える。

The following one Article shall be added next to Article 28:

第二十八條の二　第九條の二第一項又は第三項の控除に関する規定は、その控除しようとする年分の確定申告書若しくは農業確定申告書に第二十六條第一項第十一号に規定する事項の記載がない場合又は損失申告書に第二十六條の三第一項第二号乃至第四号に規定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。前條但書の規定は、この場合について、これを準用する。

Article 28-(2).　The provision of Article 9-(2) paragraph 1 or 3 concerning the deduction shall not apply to the cases where the matters referred to in Article 26 paragraph 1 item 11 are not entered in the final return or farm final return for the taxable year when deduction is to be made or where the matters as prescribed by Article 26-(3) paragraph 1 items 2 to 4 inclusive are not entered in the loss return. The proviso to the preceding Article shall apply mutatis mutandis to this case.

第二十九條第一項中「所得金額（死亡当時の同居親族に所得があるときは、その所得金額の見積額との合算額）が一万五千円を超えるときは、」を「総所得金額又は純損失の金額若しくは第十一條の三の規定により控除を認められる損失の金額について、第二十六條第一項、第二十六條の二第一項又は第二十六條の三第一項の規定に該当するときは、」に改め、「その他の者」を削り、「第二十六條第一項」を「第二十六條第一項又は第二十六條の三第一項」に改め、同條第二項中「有しないこととなるときは、」を「有しないこととなる場合において、その年一月一日以後その住所及び居所を有しないこととなる日までの総所得金額又は純損失の金額若しくは第十一條の三の規定により控除を認められる損失の額について、第二十六條第一項、第二十六條の二第一項又は第二十六條の三第一項の規定に該当するときは、」に、「第二十六條第一項」を「第二十六條第一項又は第二十六條の三第一項」に改め、同項の次に次の四項を加える。

In Article 29 paragraph 1, "In case the income......(if members of the family co-living with him at the time of his death have their incomes, the total of their estimated incoms and the same of the deceased) exceeds 15,000 yen" shall be amended as "In the case where the amount of total income, net loss or loss authorized to be deducted in accordance with the provision of Article 11-(3) comes under the provision of Article 26 paragraph 1, Article 26-(2) paragraph 1 or Article 26-(3) paragraph 1," and "or other persons" shall be deleted, and "Article 26 paragraph 1" shall be amended as "Article 26 paragraph 1 or Article 26-(3) paragraph 1" ;in paragraph 2 of the same Article, "In case an individual coming under the provision of Article 1 paragraph 1 or paragraph 2 item 1, is going to be not domicile or resident within the enforcement area of the present Law, without reporting of a tax payment agent to be chosen pursuant to Article 66 to the Government" shall be amended as "In cases where an individual coming under Article 1 paragraph 1 or paragraph 2 item 1 has ceased to have domicile or resident within the enforcement area of this Law without reporting of a tax payment agent to be chosen in accordance with provisions of Article 66 to the Government, if his total income, net loss or loss authorized to be deducted in accordance with the provisions of Article 11-(3) during the period from January 1 of the taxable year to the date on which he has ceased to have domicile or resident comes under the provision of Article 26 paragraph 1, Article 26-(2) paragraph 1 or Article 26-(3) paragraph 1," and "Article 26 paragraph 1" shall be amended as "Article 26 paragraph 1 or Article 26-(3) paragraph 1," and the following four paragraphs shall be amended next to the same paragraph:

第十三條の二第一項又は第十三條の三第一項の規定の適用がある場合においては、年の中途において死亡した者又はその住所及び居所を有しないこととなる者の総所得金額にこれらの規定の適用を受ける親族の所得の金額の見積額を合算して、その合算額について、前二項の規定を適用する。

In cases where the provision of Article 13-(2) paragraph 1 or Article 13-(3) paragraph 1 is applicable the provision of the preceding two paragraphs shall apply to the sum of the total income of the person who died or who has ceased to have domicile or resident during the taxable year and the estimate of his relative income subject to these provisions.

前項の場合において、年の中途において死亡した者又はその住所及び居所を有しないこととなる者の所得税の税額は、その者については総所得金額又は資産所得の金額、親族については総所得金額又は資産所得の金額の見積額を基礎として第十三條の二又は第十三條の三の規定により計算する。この場合において、その者の税額は、当該親族のその後の申告により変更されることはない。

In the case of the preceding paragraph, the amount of income tax to be imposed upon the person who died or has ceased to have domicile or resident during the taxable year, shall be computed, in accordance with the provision of Article 13-(2) or Article 13-(3), on the basis of the amount of total income or capital income as for the said person and on the estimate of total income or capital income as for his relatives. In this case the amount of income tax of the said person shall not be changed by later returns of his relatives.

第二十六條の四の規定は、第一項又は第二項の規定による申告書を提出する場合について、これを準用する。この場合において、第二十六條の四第七項中「その年分につき青色申告書を提出しようとする年の十二月三十一日」とあるのは「死亡の日又は住所及び居所を有しないこととなる日」と読み替えるものとする。

The provision of Article 26-(4) shall apply mutatis mutandis to the case where the return is filed under the provision of paragraph 1 or 2. In this case, "by December 31 of the year for which a taxpayer desires to file the blue return" shall read "by the date of his death or when he has ceased to have domicile or resident."

第二十七條の規定は、第一項又は第二項の規定による申告書を提出する場合について、これを準用する。

The provision of Article 27 shall apply mutatis mutandis to the case where the return under the provision of paragraph 1 or paragraph 2 is filed.

同條第三項中「前二項」を「第一項又は第二項」に、「第十四條」を「第十一條の三乃至第十一條の六又は第十五條の二」に改める。

In paragraph 3 of the same Article, "the preceding two paragraphs" shall be amended as "paragraph 1 or paragraph 2," and "Article 14" shall be amended as "Article 11-(3) to Article 11-(6) inclusive or Article 15-(2)."

「第一節　申告納税」を「第一節　申告納税及び還付」に改める。

"Section 1. Self-Assessment" shall be amended as "Section 1. Self-Assessment and Refund."

第三十條及び第三十一條を次のように改める。

Articles 30 and 31 shall be amended as follows:

第三十條　六月予定申告書を提出した者は、その予定納税額の三分の一に相当する税額の所得税を、左の三期において、政府に納付しなければならない。

Article 30.　A person who has filed a June provisional return shall pay the amount of income tax equivalent to 1/3 of the declared tax to the Government within the following three periods respectively:

第一期　その年六月一日から同月三十日限

1st period:　June 1-30, of the taxable year;

第二期　その年十月一日から同月三十一日限

2nd period:　October 1-31, of the taxable year;

第三期　翌年一月一日から同月三十一日限

3rd period:　January 1-31, of the following taxable year.

農業七月予定申告書を提出した者は、その予定納税額の三分の一に相当する税額の所得税を、左の三期において、政府に納付しなければならない。

A person who has filed a farm July provisional return shall pay the amount of income tax evuivalent to 1/3 of the declared tax to the Government within the following three periods respectively:

第一期　その年七月一日から同月三十一日限

1st period:　July 1-31, of the taxable year;

第二期　その年十一月一日から同月三十日限

2nd period:　November 1-30, of the taxable year;

第三期　翌年二月一日から同月末日限

3rd period:　February 1-last, of the following taxable year.

十月予定申告書を提出した者は、その予定納税額の二分の一に相当する税額の所得税を、第一項に規定する第二期及び第三期において、農業十一月予定申告書を提出した者（第二十二條の二第三項において準用する第二十一條の三第十項の規定により申告書を提出したものとみなされる者を含む。）は、その予定納税額の二分の一に相当する税額の所得税を、前項に規定する第二期及び第三期において、それぞれ政府に納付しなければならない。

A person who has filed an October provisional return shall pay the amount of income tax equivalent to 1/2 of the declared tax to the Government within the 2nd and 3rd periods as provided for by paragraph 1, and a person who has filed a farm November provisional return (including a person deemed to have filed the return in accordance with the provision of Article 21-(3) paragraph 10 which applies mutatis mutandis in Article 22-(2) paragraph 3) shall pay the amount of income tax equivalent to 1/2 of the declared tax to the Government within the 2nd and 3rd periods as provided for in the preceding paragraph.

第三十一條　十日修正予定申告書又は農業十一月修正予定申告書を提出した者の第二期及び第三期において納付すべき所得税額は、前條第一項又は第二項の規定による当該納期分の所得税額につき、十月修正予定申告書又は農業十一月修正予定申告書に記載された予定納税額と六月予定申告書又は農業七月予定申告書に記載された予定納税額との差額の二分の一に相当する金額を加算した金額による。

Article 31.　The income tax to be paid within the 2nd and 3rd periods by a person who has filed an October revised provisional return or a farm November revised provisional return shall be the amount of the income tax to be paid within the periods concerned under the provision of paragraph 1 or paragraph 2 of the preceding Article plus 1/2 of the difference between the declared tax stated in the October revised provisional return or the farm November revised provisional return and the declared tax stated in the June provisional return or the farm July provisional return.

第三十二條第一項中「確定申告書」を「確定申告書又は農業確定申告書」に改め、「その決定を受けた者であるときは、」の下に「第三項の規定にかかわらず、」を加え、「第四期分」を「第三期分」に、「第二十六條第一項第七号」を「第二十六條第一項第十号」に、「第四期」を「第三期」に改め、同條第二項中「その他の者」を削り、「第四期」を「第三期」に改め、同項の次に次の一項を加える。

In Article 32 paragraph 1, "the final return" shall be amended as "final return or farm final return," "regardless of the provision of paragraph 3" shall be added next to "the 4th quarter period," "the 4th quarter" shall be amended as "the 3rd period," "Article 26 paragraph 1 item 7" shall be amended as "Article 26 paragraph 1 item 10," and "the 4th quarter period" shall be amended as "the 3rd period" ;and in paragraph 2 of the same Article, "or other person" shall be deleted, "the 4th quarter period" shall be amended as "the 3rd period," and the following one paragraph shall be added next to the same paragraph:

予定納税額の申告をなした者（第二十一條の三第十項の規定により申告書を提出したものとみなされた者を含む。）又はその決定を受けた者が確定申告書若しくは農業確定申告書又は損失申告書を、その提出期限までに提出しなかつたときは、その者は、前二條及び第四十五條の規定による第三期分の税額の所得税を第三期において納付しなければならない。

In cases where a person who had provisionally declared his tax (including a person deemed to have filed the return in accordance with the provision of Article 21-(3) paragraph 10) or a person to whom the determination had been made has failed to file the final return, farm final return or loss return by the due date of filing, he shall have to pay the income tax for the 3rd period as referred to in the preceding two Articles and Article 45 within the 3rd period.

同條第三項中「修正確定申告書」の下に「又は修正農業確定申告書」を、「所得税額」の下に「（第二十七條第二項の場合においては、修正確定申告書又は修正農業確定申告書の提出に因り納付すべきこととなつた所得税額、以下同じ。）」を加え、同項の次に次の一項を加える。

In paragraph 3 of the same Article, "or farm revised final return" shall be added next to "a revised final return" and "(or the income tax which has become liable for payment due to filling of the revised final return or revised farm final return, in the case coming under Article 27 paragraph 2;the same hereinafter)" shall be added next to "the tax" ;and the following one paragraph shall be added next to the same paragraph:

第三十六條第一項（同條第五項において準用する場合を含む。）又は第三十六條の二第一項（同條第三項において準用する第三十六條第五項において準用する場合を含む。）の規定により所得税額の還付の請求をなし、所得税額の還付を受けた者が、当該請求の基礎となつた純損失の金額について第二十七條第五項において準用する同條第一項の規定による申告書を提出した場合又は第三十六條の二第二項（同條第三項において準用する第三十六條第五項において準用する場合を含む。）の規定により修正に係る申告書に不足額が過大であることを附記した場合においては、その者は、当該申告書の提出の日に、その還付を受けた所得税額のうち、当該申告に因り過大となつた税額（第三十六條第六項（第三十六條の二第三項において準用する場合を含む。）の規定により加算される金額のうち当該過大となつた税額に対応する部分の金額を含む。）を、政府に納付しなければならない。

In cases where an individual who had requested the refund of income tax in accordance with the provision of Article 36 paragraph 1 (including the case where it applies mutatis mutandis in paragraph 5 of the same Article) or Article 36-(2) paragraph 1 (including the case where it applies mutatis mutandis in Article 36 paragraph 5 which applies mutatis mutandis in Article 36-(2) paragraph 3) and had received the refund of income tax, filed such return concerning the net loss as the basis of the said request under the provision of Article 27 paragraph 1 which applies mutatis mutandis in paragraph 5 of the same Article or where the said person stated additionally in accordance with the provision of Article 36-(2) paragraph 2 (including the case where it applies mutatis mutandis in Article 36 paragraph 5 which applies mutatis mutandis in Article 36-(2) paragraph 3) in the return as revised that the deficit is overestimated, he shall pay that part of the income tax received as the refund which has become to be overestimated due to the said return (including that part of the amount added in accordance with the provision of Article 36 paragraph 6 (including the case where it applies mutatis mutandis in Article 36-(2) paragraph 3) which corresponds to the said tax amount which has become to be overestimated) to the Government at the time of filing date of the said return.

第三十三條第一項を削り、同條第二項中「命令で定める税額の所得税」を「その延長された期間内に納期が定められていた税額」に改め、同條第三項中「四月予定申告書、七月予定申告書、十月予定申告書、七月修正予定申告書、十月修正予定申告書、確定申告書」を「六月予定申告書、農業七月予定申告書、十月予定申告書、農業十一月予定申告書、十月修正予定申告書、農業十一月修正予定申告書、確定申告書、農業確定申告書」に改め、「当該申告書を提出した者」の下に「（第二十一條の三第十項（第二十二條の二第三項において準用する場合を含む。以下本條において同じ。）の規定により申告書を提出したものとみなされた者を除く。）」を加え、同條に次の二項を加える。

Article 33 paragraph 1 shall be deleted, and paragraph 2 and paragraph 3 of the same Article shall be amended as follows: In cases where the due date of filing of return has been postponed in accordance with the provision of Article 24 (including the case where it applies mutatis mutandis in Article 26 paragraph 5), as regards the tax amount for which the due date for payment had been determined within the term thus postponded, the said due date of payment shall be deemed to have been postponded by the said due date of filing. The income tax of a person who has filed the June provisional return, farm July provisional return, October provisional return, farm November provisional return, October revised provisional return, farm November revised provisional return, final return, or the return as referred to in Article 29 paragraph 1 or paragraph 2 after the due date of filing of the said return or after the date to be reported (excluding a person deemed to have filed the report in accordance with the provision of Article 21-(3) paragraph 9 (including the case where it applies mutatis mutandis in Article 22-(2) paragraph 3;hereinafter the same in this Article)) shall be paid to the Government on the day on which the said return has been filed, as may be prescribed by order. The following two paragraphs shall be added in the same Article:

第九條の二、第十一條の三乃至第十一條の六、第十四條、第十五條の二、第三十六條及び第三十六條の二の規定は、前項の場合においては、これを適用しない。但し、申告書の提出期限内に提出がなかつたことについてこれを提出した者に正当な事由があると認められる場合においては、この限りでない。

The provisions of Article 9-(2), Article 11-(3) to Article 11-(6) inclusive, Article 14, Article 15-(2), Article 36 and Article 36-(2) shall not apply to the case coming under the preceding paragraph; provided that, the same shall not apply to the case where a person who has filed is deemed to have good reasons for the failure in filing the return by the due date of filing.

第二十一條の三第十項の規定により申告書を提出したものとみなされる者が、六月予定申告書、農業七月予定申告書又は農業十一月予定申告書の提出期限後六月予定申告書、農業七月予定申告書又は農業十一月予定申告書（第二十二條の二第一項第一号の規定により提出する場合に限る。）を提出した場合における当該申告書の提出に因り増加した所得税額については、命令の定めるところにより、当該申告書提出の日に、これを政府に納付しなければならない。

In cases where a person deemed to have filed the return in accordance with the provision of Article 21-(3) paragraph 10 has filed the June provisional return, farm July provisional return or farm November provisional return (limited to the case where a person has filed in accordance with the provision of Article 22-(2) paragraph 1 item 1) after the due date of filing of June provisional return, farm July provisional return or farm November provisional return, the income tax increased due to the filing of the said return shall be paid to the Government on the day on which the said return has been filed, as may be prescribed by order.

第三十四條に次の一項を加える。

The following one paragraph shall be added in Article 34:

第三十二條第四項及び第五項の規定は、第二十九條第六項において準用する第二十七條第一項乃至第三項又は第五項の規定により修正に係る申告書を提出した場合について、これを準用する。

The provisions of Article 32 paragraph 4 and paragraph 5 shall apply mutatis mutandis to the case where the return for revision has been filed in accordance with the provision of Article 27 paragraphs 1 to 3 inclusive or paragraph 5 which applies mutatis mutandis in Article 29 paragraph 6.

第三十五條第二項中「第一期乃至第三期」を「第一期及び第二期」に改め、「確定申告書」の下に「若しくは農業確定申告書又は損失申告書」を加える。

In Article 35 paragraph 2, "1st-3rd quarter periods" shall be amended as "1st and 2nd periods," and ", the farm final return or the loss return" shall be added next to "final return."

第三十六條を次のように改める。

Article 36 shall be amended as follows:

第三十六條　青色申告書を提出する個人は、その年に純損失の金額がある場合においては、青色申告書の提出と同時に、その前年分の課税総所得金額（第十四條第一項の規定により、所得税の税額を計算する場合においては、調整所得金額、第十四條の二第一項又は第二項の規定の適用がある場合においては、第二次調整所得金額　以下本條において同じ。）に対し第十三條乃至第十四條の二の規定により計算した所得税額（第十五條の規定の適用がある場合においては、同條の規定による所得税額、以下本條において同じ。）と当該課税総所得金額から純損失の金額の全部又は一部を控除して第十三條乃至第十四條の二の規定により計算した所得税額との差額に相当する所得税額について、命令の定めるところにより、政府に対し、還付の請求をなすことができる。但し、その前年において青色申告書を提出している場合に限る。

Article 36.　An individual who files a blue return, if he has incurred a net loss during a taxable year, may, as may be provided for by order, at the time of filing the blue return request the Government for the refund of the income tax equivalent to the difference between the income tax computed in accordance with the provisions of Articles 13 to 14-(2) inclusive (or income tax under the provisions of Article 15 in the case where the provision of the same Article applies;hereinafter the same in this Article) on the taxable total income (or the adjusted income in the case where the income tax is computed in accordance with the provision of Article 14 paragraph 1 or the secondary adjusted income in the case where the provision of Articles 14-(2) paragraph 1 or paragraph 2 applies;hereinafter the same in this Article) for the preceding taxable year and the income tax computed in accordance with the provisions of Articles 13 to 14-(2) inclusive after deducting the whole or a part of the net loss from the said taxable total income;provided that the application of this provision shall be limited to the case where he has filed a blue return in the preceding taxable year.

前項の所得税額の還付の請求をなす個人は、純損失の金額を生じた年の前年分の課税総所得金額及び所得税額並びに控除を受けようとする純損失の金額その他命令で定める事項を記載した書類を、政府に提出しなければならない。

An individual who makes the request of the refund of the income tax under the provision of the preceding paragraph shall submit the documents stating therein the taxable total income and income tax for the preceding year of the year when the net loss was incurred, the net loss for which he intends to deduct, and other matters as may be provided for by order.

政府は、第一項の所得税額の還付の請求があつた場合においては、当該請求の基礎となつた純損失の金額その他必要な事項について調査し（当該調査に基き必要があると認める場合においては、更正をなし）、当該請求をなした個人に対し、当該請求に係る金額の全部を還付し、当該金額の一部を還付する旨を通知してこれを還付し又は請求の理由がない旨を通知する。

In cases where the request of the refund of the income tax under the provision of paragraph 1 was made, the Government shall investigate the net loss and other necessary matters which the request concerned was based on (and correct in the case where it deems necessary to do so on the basis of the investigation concerned), and then refund the whole of the amount to have been requested or refund a part of the amount concerned together with the notification to that effect or notify of the effect that there is no reason for the request to the individual who made the request.

第十條の四第七項の規定は、前項の場合について、これを準用する。

The provision of Article 10-(4) paragraph 7 shall apply mutatis mutandis to the case under the preceding paragraph.

前四項の規定は、第一項の規定により所得税額の還付の請求をなし得る者が、当該請求前に死亡した場合について、これを準用する。

The provisions of the preceding four paragraphs shall apply mutatis mutandis to the case where a person to be authorized to request the refund of the income tax in accordance with the provision of paragraph 1 died before the request concerned is made.

政府は、第三項（前項において準用する場合を含む。）の規定により還付をなす場合においては、当該所得税額の還付の請求と同時に提出された損失申告書の提出期限の翌日から五箇月を経過した日から、当該金額の還付のため支出をなす日又は第七項の規定により充当をなす日までの期間に応じ、当該金額に第五十五條第一項の規定による利子税額の計算に準じて計算した金額を加算しなければならない。

The Government shall, in the case where it makes the refund of some amount in accordance with the provision of paragraph 3 (including the case where it applies mutatis mutandis in the preceding paragraph), refund the amount concerned plus the amount as computed in accordance with the method of computation of the interest on delinquent tax under the provision of Article 55 paragraph 1, according to the term from the day after the lapse of five months from the next day of the due date of filing of loss return having submitted at the time of the request of the refund of the amount concerned to the day on which the amount concerned is to be refunded or on which the amount concerned is to be appropriated in accordance with the provision of paragraph 7.

第三項（第五項において準用する場合を含む。）の規定により金額（前項の規定により加算すべき金額を含む。）の還付をなす場合において、未納の国税、督促手数料及び滯納処分費があるときは、当該金額は、これに充当する。

In cases where the amount (including the amount to be added in accordance with the provision of the preceding paragraph) is refunded in accordance with the provision of paragraph 3 (including the case where it applies mutatis mutandis in paragraph 5), the amount concerned shall be appropriated to the unpaid national tax, demand-charges, due and expenses for coercive collections, if any.

第三十六條の二　第十四條の二第一項又は第二項の規定の適用を受ける者は、同條第一項第一号に掲げる税額（同項第二号に掲げる税額があるときは、当該税額との合計額）から同項第三号に掲げる税額（同項第四号に掲げる税額があるときは、当該税額との合計額）を控除し、なお不足額があるときは、命令の定めるところにより、確定申告書若しくは農業確定申告書又は損失申告書にその旨を附記して、政府に対し、当該不足額に相当する所得税額の還付の請求をなすことができる。

Article 36-(2).　In cases where a person who is subject to the provision of Article 14-(2) paragraph 1 or paragraph 2 finds a deficit when he deducts the tax amount as mentioned in Article 14-(2) paragraph 1 item 3 (or added by such tax amount, if any, as mentioned in item 2 of the same paragraph) from the tax amount as mentioned in Article 14-(2) paragraph 1 item 1 (or added by such tax amount, if any, as mentioned in item 4 of the same paragraph), he may, as may be prescribed by order, request the refund of the income tax equivalent to the said deficit to the Government by stating the effect in the final return, farm final return or loss return in addition.

前項（第三項において準用する前條第五項において準用する場合を含む。）の規定により還付の請求をなした場合において、前項の規定により附記した確定申告書、農業確定申告書、損失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ついて修正をなし、当該修正に因り前項の不足額が過大となるとき又は零となるときは、命令の定めるところにより、当該修正に係る申告書にその旨を附記しなければならない。

In cases where the refund was requested in accordance with the provision of the preceding paragraph (including the case where it applies mutatis mutandis in Article 5 of the preceding Article which applies mutatis mutandis in paragraph 3), if the deficit as provided for in the preceding paragraph is found to be excessive or zero due to the revision of the final return, farm final return or loss return under the provision of the preceding paragraph or the return as provided for in Article 29 paragraph 1 or paragraph 2, the effect shall be written in the returns for the said revision, as may be prescribed by order.

前條第五項乃至第七項の規定は、前二項の場合について、これを準用する。

The provisions of paragraphs 5 to 7 inclusive of the preceding Article shall apply mutatis mutandis to the case under the provisions of the preceding two paragraphs.

第三十六條の三　確定申告書、農業確定申告書又は損失申告書を提出した者は、第二十六條第一項第十号に規定する過不足額又は第二十六條の三第一項第七号に規定する所得税額について過納額があるときは、政府の承認を受けて、当該過納額（当該過納額について更正を受けたときは、当該更正後の過納額）の全部又は一部を翌年において第三十八條第一項又は第四十條の規定により徴收せらるべき所得税の税額に順次充当することができる。

Article 36-(3).　In cases where a person who has filed a final return, farm final return or loss return has any amount of the excess or deficit as referred to in Article 26 paragraph 1 item 10 or any overpaid amount of the income tax as referred to in Article 26-(3) paragraph 1 item 7, he may appropriate, in order, the whole or a part of the overpaid amount concerned (in the case where the overpaid amount has been corrected, the overpaid amount after the correction concerned) to the income tax to be collected for the next year in accordance with the provision of Article 38 paragraph 1 or Article 40, with the approval of the Government.

前項の規定による承認の申請は、確定申告書、農業確定申告書又は損失申告書の提出と同時に、これをなさなければならない。

An application for the approval as referred to in the preceding paragraph shall be made simultaneously with filing of the final return, farm final return or loss return.

政府は、第一項の規定による承認をなしたときは、命令の定めるところにより、その承認の申請をなした者についての第三十八條第一項の規定に該当する給與の支拂者（二以上の支拂者があるときは、主たる給與の支拂者）を経由して当該申請をなした者に、その旨を通知する。

In cases where the Government has made the approval as referred to in paragraph 1, the Government shall notify the applicant concerned of that effect, through the payer coming under the provision of Article 38 paragraph 1 who pays salary to the applicant concerned (if there are two or more payers, the payer of principal salary).

第三十七條を次のように改める。

Article 37 shall be amended as follows:

第三十七條　第一條第一項の規定に該当する個人に対し、この法律の施行地において利子所得又は配当所得のうち利息の配当の支拂をなす者は、その支拂の際、その支拂うべき金額に対し、百分の二十の税率を適用して算出した税額の所得税を徴收し、その徴收の日の属する月の翌月十日までに、これを政府に納付しなければならない。

Article 37.　A person, who pays interest income or makes the distribution of interest during construction included in the dividend income to an individual coming under the provision of. Article 1 paragraph 1, within the enforcement area of this Law, shall withhold the income tax computed by applying the tax rate of 20% to the amount to be paid on paying the said income and transmit the income tax concerned to the Government by 10th of the following month of the month covering the day withholding.

第三十八條第一項第一号中「扶養親族」を「扶養親族及び不具者」に改め、同号の次に次の一号を加える。

In Article 38 paragraph 1 item 1, dependents "shall be amended as" dependents and the physically handicapped persons";and the following one item shall be added next to the same items:

二　第三十九條の規定による申告書を提出した者の当該申告書の経由先から支拂を受ける給與については、その給與の支給期が毎半月又は毎旬と定められているときは、当該支給期の区分に従い、その給與の金額に二又は三を乘じて計算した金額並びに申告された扶養親族及び不具者の有無及びその数に応じ、別表第二の月額表甲欄に掲げる税額を二又は三で除して計算した税額

2.　With respect to such pay received by an individual as is paid semi-monthly or every ten days by a person through whom the return of the said individual has been submitted under the provision of Article 39;the amount of tax obtained by dividing by respectively 2 or 3 the tax which is shown in the Column A of the monthly tax computation table in Annexed Table II, according to the amount obtained by multiplying the said pay by respectively 2 or 3 and the number of dependents and physically handicapped persons reported in the return of the said individual.

同項第二号中「扶養親族」を「扶養親族及び不具者」に改め、同号を同項第三号とし、同項第三号中「前二号」を「前三号」に、「扶養親族」を「扶養親族及び不具者」に改め、同号を同項第四号とし、同項第四号中「前三号」を「前四号」に、「（給與の支給期間」を「（給與の支給期が毎半月又は毎旬と定められているときは、その給與の金額に二又は三を乘じて計算した金額に対する別表第二の月額表乙欄に掲げる税額を二又は三で除して計算した税額、給與の支給期間」に、「又は第二号」を「乃至第三号」に改め、同号を同項第五号とし、同項第五号及び第六号を次のように改める。

In item 2 of the same paragraph, "dependents" shall be amended as "dependents and the physically handicapped persons," and the same item shall be made item 3;in item 3 of the same paragraph, "the preceding two items" shall be amended as "the preceding three items" and "dependents" shall be amended as dependents and the physically handicapped persons, "and the same item shall be made item 4;in item 4 of the same paragraph," the preceding three items, "(in case the pays are given" and "item 1 or 2 above" shall be amended respectively as "the preceding four items," "(in case the pays are given on the basis of semi-month or ten days, the tax amount computed by dividing by 2 or 3 the tax amount, to be imposed on the amount obtained by multiplying the pay by 2 or 3, indicated in Column B of the monthly tax computation table in Annexed Table II, in case the pays are given" and "items 1 to 3 inclusive," and the same item shall be made item 5;and item 5 and item 6 of the same paragraph shall be amended as follows:

六　労働した日又は時間によつて算定され、且つ、労働した日において支拂を受ける給與については、第一号又は前号の規定にかかわらず、別表第二の日額表丙欄に掲げる税額

6.　As for the allowance which is computed on the basis of days or hours of labor rendered and is paid on the day on which labor is rendered, the tax amount indicaten in the Column C of the daily tax computation table in Annexed Table II, regardless the provision of item 1 or the preceding item;

七　賞與及び賞與の性質を有する給與については、当該給與の六分の一（当該給與の金額の計算の基礎となつた期間が六箇月をこえるときは、十二分の一　以下本條において同じ。）に相当する金額を前月中に支拂を受けたその他の給與の金額に加算した金額並びに申告された扶養親族及び不具者の有無及びその数に応じ別表第二の月額表甲欄に掲げる税額と、前月中に支拂を受けたその他の給與の金額並びに申告された扶養親族及び不具者の有無及びその数に応じ別表第二の月額表甲欄に掲げる税額との差額に、六（当該給與の金額の計算の基礎となつた期間が六箇月をこえるときは、十二　以下本條において同じ。）を乘じて計算した税額（前月中に支拂を受けたその他の給與の金額が第五号の規定に該当する給與であるときは、賞與及び賞與の性質を有する給與の六分の一に相当する金額を前月中に支拂を受けたその他の給與の金額に加算した金額に応じ別表第二の月額表乙欄に掲げる税額と、前月中に支拂を受けたその他の給與の金額に応じ別表第二の月額表乙欄に掲げる税額との差額に、六を乘じて計算した税額、前月中に支拂を受けたその他の給與の金額がないときは、賞與及び賞與の性質を有する給與の六分の一に相当する金額に応じ別表第二の月額表乙欄に掲げる税額に六を乘じて計算した税額）

7.　As for bonus or other pays of similar nature, the amount of tax computed by multiplying by 6 (in case the period which is the basis for computation of the pay concerned is more than six months, 12;　hereinafter the same in this Article) the balance between the tax shown in the Column A of the monthly tax computation table in Annexed Table II according to the amount obtained by adding the amount equivalent to one-sixth of the pay concerned (in case the period which is the basis for computation of the pay concerned is more than six months, onetwelfth;　hereinafter the same in this Article) to other pays received in the preceding and month and according to the declared number of dependants and physically handicapped persons and the tax indicated in the Column A of the monthly tax computation table in Annexed Table II according to the amount of other pays received in the preceding month and according to the declared number of dependants and physically handicapped persons (in case other pays received in the preceding month are those coming under item 5, the amount of tax computed by multiplying by 6 the balance between the tax shown in the Column B of the monthly tax computation table in Annexed Table II according to the amount obtained by adding the amount equivalent to one-sixth of the bonus and other pays of similar nature to other pays received in the preceding month and the tax indicated in the Column B of the monthly tax computation table in Annexed Table II according to the amount of other pays received in the preceding month;in case there is no other pays received in the preceding month, the amount of tax computed by multiplying by 6 the tax indicated in the Column B of the monthly tax computation table in Annexed Table II according to the amount equivalent to one-sixth of the bonus and other pays of similar nature);

八　退職所得については、その年中において、退職所得の支拂を受ける時までに支拂を受けた給與所得の金額につき第十一條の五乃至第十二條の規定による控除をなし、なお不足額があるときはこれを退職所得の金額から控除し、これらの規定による控除後の給與所得の金額と退職所得の五分の一に相当する金額との合計額（退職所得の金額から控除をなす場合においては、控除後の退職所得の五分の一に相当する金額）につき第十三條の規定により計算した税額（当該合計額が三十万円以下であるときは、第十五條の規定による税額　以下本條において同じ。）と、当該税額の当該合計額に対する割合（当該合計額が三十万円以下であるときは、第十五條の規定による税額に対応する別表第一に掲げる割合　以下本條において同じ。）を退職所得の金額又は控除後の退職所得の金額の五分の四に相当する金額に乘じて計算した金額との合計金額から、その年中において退職所得の支拂を受ける時までに支拂を受けた給與の金額につき第一号乃至第四号及び前号の規定により徴收した税額を控除した税額（第三十九條の規定による申告書を提出しなかつた者の支拂を受ける退職所得又は二以上の給與の支拂者から給與の支拂を受ける者の当該申告書の経由先以外の支拂者から支拂を受ける退職所得については、その年中において退職所得の支拂を受ける時までに支拂を受けた給與所得の金額と退職所得の金額の五分の一に相当する金額との合計額につき第十三條の規定により計算した税額と、当該税額の当該合計額に対する割合を退職所得の金額の五分の四に相当する金額に乘じて計算した金額との合計金額から、その年中において退職所得の支拂を受ける時までに支拂を受けた給與の金額につき第五号及び前号の規定により徴收した税額を控除した税額）

8.　As for retirement income, deductions as referred to under Articles 11-(5) to 12 inclusive shall be made from the amount of earned income received before the receipt of the retirement income, and if there still remains any amount deductible, this remainder shall be deducted from the retirement income, and then the taxes shall be computed on the total of the earned income after the deductions as referred to in these provisions and one-fifth of the retirement income (in case the deductions are made from the retirement income, one-fifth of the retirement income after the deductions) in accordance with the provision of Article 13 (in case the abovementioned total is 300,000 yen or less, the tax computed in accordance with the provisions of Article 15;　hereinafter the same in this Article) and shall be computed by multiplying the amount of four-fifths of the retirement income or the retirement income after the deductions by such ratio as the tax computed in accordance with the provisions of Article 13 as stated above bears to the abovementioned total (in case the total is 300,000 yen or less, the ratio prescribed in Annexed Table I according to the tax amount as referred to under Article 15;　hereinafter the same in this Article);the total of the taxes thus computed minus the tax withheld in accordance with the provisions of items 1 to 4 inclusive and the preceding item from the earned income which have been received during the year concerned but before the time of payment of the retirement income (As to the retirement income paid to an individual who failed to file the return as referred to under Article 39 or as to the retirement income paid by a person other than the person through whom the return was filed, to an individual receiving earned income from two or more persons the taxes shall be computed on the total of the amount of earned income in the taxable year paid before the payment of the retirement income and the amount equivalent to 20% of the amount of retirement income in accordance with the provisions of Article 13 and shall be computed by multiplying the amount equivalent to 80% of the retirement income by the ratio of the former tax amount to that aggregated amount;the total of the taxes thus computed minus the tax in accordance with the provisions of item 5 and the preceding item from the earned income which has been received during the year concerned but before the time of payment of the retirement income).

同條第二項中「第二号乃至第四号」を「第三号乃至第五号」に改め、「、同項第一号の申告された扶養親族の数に関する特例」を削る。

In paragraph 2 of the same Article, "item 2 to item 4 inclusive" shall be amended as "item 3 to item 5 inclusive" and ", special rules for the reported number of dependents" shall be deleted.

第三十九條第一項中「給與所得を有する者」の下に「（前條第一項第六号に掲げる給與の支拂を受ける者を除く。）」を加え、「及び扶養親族」を「並びに扶養親族及び不具者」に改め、同條第二項中「扶養親族」を「扶養親族若しくは不具者」に改める。

In Article 39 paragraph 1, "excluding a person who receives the allowance as provided for in paragraph 1 item 6 of the same Article)" shall be added next to "an individual who is to receive the earned income," and "dependents" shall be amended as "dependents aid physically handicapped persons" ;in paragraph 2 of the same Article, "dependents" shall be amended as "dependents or the physically handicapped persons."

第四十條中「給與所得につき第九條第一項第五号の規定により計算した所得金額が二十二万円」を「給與所得の收入金額が三十五万五千円と扶養親族及び不具者の数を一万二千円に乘じて計算した金額との合計金額」に、「当該所得についての第十五條の規定による税額」を「第十一條の三又は第十一條の四の規定による控除前の当該所得に対して第十五條の規定を適用した場合における税額」に改める。

In Article 40, "in the case where the total of these allowances computed pursuant to the provision of Article 9 paragraph 1 item 5 does not exceed 220,000 yen" shall be amended as "in the case where the amount of the earned income does not exceed the total sum of 355,000 yen and the amount computed by multiplying 12,000 yen by the number of dependents and the physically handicapped persons," and "the tax referred to under Article 15" shall be amended as "the tax liability arrived at by applying the provision of Article 15 to the income before deduction as referred to in the provision of Article 11-(3) or Article 11-(4)."

第四十二條第一項中「百分の十五」を「百分の二十」に改める。

In Article 42 paragraph 1, "15% " shall be amended as "20% ."

第四十三條第一項中「第三十七條第一項」を「第三十七條」に、「徴收すべき所得税を徴收しなかつたとき又は徴收した税金」を「徴收して納付すべき所得税」に改め、同項の次に次の一項を加える。

In Article 43 paragraph 1, "Article 37 paragraph 1" shall be amended as "Article 37" and "to withheld, or to transmit the income tax" shall be amended as "to transmit the withholding income tax to be transmitted to the Government" ;and the following one paragraph shall be added next to the same paragraph:

前項の規定により所得税を徴收された支拂者が、第三十七條、第三十八條第一項又は前三條の規定により所得税を徴收していなかつた場合においては、支拂者は、その税金に相当する金額を前項の規定による徴收の時以後支拂うべき金額から控除し又はその税金に相当する金額の支拂を請求することができる。この場合において、控除された金額又は支拂つた金額は、所得の支拂を受ける者については、第三十七條、第三十八條第一項又は前三條の規定により徴收された所得税とみなす。

In the case where a payer from whom the income tax was collected in accordance with the provision of the preceding paragraph had failed to withhold the income tax from taxpayers in accordance with the provisions of Article 37, Article 38 paragraph 1, or the preceding three Articles, the payer may deduct the amount equivalent to the said income tax concerned from the amount to be paid to taxpayers after the time when that income tax was collected in accordance with the provision of the preceding paragraph, or may request the taxpayer to pay the amount equivalent to the said income tax. In this case, the amount thus deducted or paid shall be deemed the income tax as collected in accordance with the provisions of Article 37, Article 38 paragraph 1 or the preceding three Articles, for the persons who receive the payment of incomes.

同條第二項中「前項」を「第一項」に改める。

In paragraph 2 of the same Article, "the preceding paragraph" shall be amended as "paragraph 1."

第四十四條第一項中「四月予定申告書、七月予定申告書、十月予定申告書、七月修正予定申告書又は十月修正予定申告書の提出があつた場合」を「六月予定申告書、農業七月予定申告書、十月予定申告書、農業十一月予定申告書、十月修正予定申告書又は農業十一月修正予定申告書の提出があつた場合（納税義務者が前年分について確定申告書又は農業確定申告書を提出する義務があつた場合及び納税義務者が前年分について損失申告書を提出した場合を除く。）」に、「所得金額の見積額」を「第二十一條第一項第一号乃至第五号に規定する額」に改め、「更正をなすことができる。」の下に、「前年分について確定申告書若しくは農業確定申告書を提出する義務があつた者又は前年分について損失申告書を提出した者の申告に係る総所得金額の見積額を基礎とする予定納税額の計算に誤がある場合における当該予定納税額について、また同樣とする。」を加え、同條第二項を削り、同條第三項中「四月予定申告書、七月予定申告書又は十月予定申告書」を「六月予定申告書、農業七月予定申告書、十月予定申告書又は農業十一月予定申告書」に、「提出しなかつた場合」の下に「（第二十一條の三第十項の規定により申告書の提出があつたものとみなされる場合を除く。）」を加え、「所得金額の見積額」を「第二十一條第一項第一号乃至第五号に規定する額」に改め、同條第四項中「前三項」を「前二項又は本項」に、「所得金額の見積額」を「第二十一條第一項第一号乃至第五号に規定する額」に改め、同條第五項中「前四項」を「前三項」に、「所得金額の見積額」を「第二十一條第一項第一号乃至第五号に規定する額」に改め、同條第六項中「第二十三條第六項」を「第十條の四第七項」に改める。

In Article 44 paragraph 1, "In case the income or income tax declared or revised in the provisional return for April, July or October or in the revised provisional return for July or October differs from those investigated by the Government," shall be amended as "In the case where June provisional return, farm July provisional return, October provisional return, farm November provisional return, October revised provisional return or farm November revised provisional return was filed (excluding the case where a taxpayer was liable to file a final return or farm final return for the previous year and the case where a taxpayer filed a loss return for the previous year), if the declared amount under the provision of Article 21 paragraph 1 item 1 to item 5 inclusive or provisionally declared tax differs from those investigated by the Government," and "the provisionally declared income or income or income tax" shall be amended as "the amount as referred to in Article 21 paragraph 1 items 1 to 5 inclusive or provisionally declared income tax," and "The same shall apply to the provisionally declared tax obtained on the basis of the estimated total income to be declared by a person who was liable to file the final return or farm final return for the previous year or a person who filed the loss return for the preceding year, was computed in falsehood" shall be added next to "may correct the provisionally declared income or income tax" ;paragraph 2 of the same Article shall be deleted;in paragraph 3 of the same Article, "a provisional return of April, July or October" shall be amended as "June provisional return, farm July provisional return, October provisional return or farm November provisional return," "(excluding the case as deemed that the return was filed in accordance with the provision of Article 21-(3) paragraph 10)," shall be added next to "failed to file the return," and "the provisional income and income tax" shall be amended as "the amount as provided for in Article 21 paragraph 1 item 1 to item 5 inclusive and the provisionally declared tax" ;in paragraph 4 of the same Article, "the preceding 3 paragraphs" and "the income or income tax" shall be amended respectively as "the preceding three paragraphs or this paragraph" and "the amount as provided for in Article 21 paragraph 1 item 1 to item 5 inclusive or the provisionally declared tax" ;in paragraph 5 of the same Article, "the preceding four paragraphs" and "the income or income tax" shall be amended respectively as "the preceding three paragraphs" and "the amount as provided for in Article 21 paragraph 1 item 1 to item 5 inclusive or the provisionally declared tax" ;and in paragraph 6 of the same Article, "Article 23 paragraph 6" shall be amended as "Article 10-(4) paragraph 7."

第四十五條第一項を次のように改める。

Article 45 paragraph 1 shall be amended as follows:

前條第一項又は第三項の規定による政府の更正があつた場合においては、その更正に因り増加した税額は、第三十條第一項乃至第三項に規定する納期及び分納額の区分に準じ、更正前の各納期の所得税分納額に加算して、これを政府に納付しなければならない。

In cases where the Government corrected in accordance with the provision of paragraph 1 or paragraph 3 of the preceding Article, the tax increased due to the correction shall be paid to the Government in addition to the tax to be paid in installment before the correction according to the due date of payment and the amount of tax to be paid in installment as referred to in Article 30 paragraph 1 to paragraph 3 inclusive.

同條第二項中「前條第三項」を「前條第二項」に、「第三十條第一項又は第二項」を「第三十條第一項乃至第三項」に改め、同條第三項を次のように改める。

In paragraph 2 of the same Article, "paragraph 3 of the preceding Article" and "Article 30 paragraph 1 or 2" shall be amended respectively as "paragraph 2 of the preceding Article" and "Article 30 paragraph 1 to paragraph 3 inclusive" ;and paragraph 3 of the same Article shall be amended as follows:

前二項の場合において、更正に因り増加した税額又は決定に係る税額のうち、左の各号に掲げるものは、当該各号に掲げる納期限までに、これを政府に納付しなければならない。

In the case of the preceding two paragraphs, the tax increased due to the correction or the tax determined, which comes under any one of the following items, shall pay to the Government by the due date of payment as referred to in the respective item:

一　当該更正又は決定の通知をなした日が納期限前二十日以内である場合においては、当該納期に係る分及びすでに経過した納期に係る分については、当該通知をなした日後一箇月を経過する日

1.　In cases where the notice of the correction or determination concerned has been issued within 20 days before the due date of payment concerned, as for the tax to be paid due to the correction or determination for the payment term concerned and for the preceding payment term;the day after the lapse of a month after the day on which the said notice has been issued;

二　その通知をなした日が納期限前一月から二十一日までの間である場合においては、当該納期に係る分及びすでに経過した納期に係る分については、当該通知をなした日後到来する最初の納期限

2.　In case where the day on which the notice has been issued falls in the period from 1st day to 21st day of the month preceding to the month covering the due date of payment, as for the tax to be paid fox the payment term concerned and for the preceding payment term;the due date of payment which will first come after the day on which the said notice has been issued;

三　前二号に掲げる場合を除く外、すでに経過した納期に係る分については、当該通知をなした日後一箇月を経過する日

3.　Except for the cases as coming under the preceding two items, as for the tax to be paid due to the correction or determination for the preceding payment terms;the day after the lapse of one month after the day on which the said notice has been issued.

第四十六條第一項中「確定申告書又は修正確定申告書」を「確定申告書、農業確定申告書、損失申告書、修正確定申告書、修正農業確定申告書又は修正損失申告書」に、「所得金額若しくは所得税額又は第二十六條第一項第七号に規定する金額」を「第二十六條第一項第一号乃至第五号及び第十号又は第二十六條の三第一項第一号、第三号及び第四号に規定する額」に、「所得金額若しくは所得税額又は同号に規定する金額」を「これらの額」に改め、同項の次に次の二項を加える。

In Article 46 paragraph 1, "final or revised final return," "the income or income tax or the amount referred to in Article 26 paragraph 1 item 7" and "the income or income tax or the amount referred to in the same item" shall be amended respectively as "final return, farm final return, loss return, revised final return, revised farm final return, or revised loss return," "the amount referred to in Article 26 paragraph 1 items 1 to 5 inclusive and 10 or Article 26-(3) paragraph 1 items 1, 3 and 4" and "these amounts" ;and the following two paragraphs shall be added next to the same paragraph:

政府は、損失申告書の提出があつた場合において、その年において総所得金額があること又は第二十六條の三第一項第三号若しくは第四号に規定する総所得金額が過少であることに因り、確定申告書又は農業確定申告書を提出すべきであつたときは、政府の調査により、第二十六條第一項第一号乃至第五号及び第十号に規定する額を定めるため、当該損失申告書を更正することができる。

In cases where the loss return was filed, when the final return or farm final return and to be filed due to the fact that there was total income for the taxable year or that the total income as provided for by Article 26-(3) paragraph 1 item 3 or item 4 was underestimated, the Government may correct the loss return concerned on its own investigation in order to determine the amount as referred to in Article 26 paragraph 1 item 1 to item 5 inclusive and item 10.

第三十六條第一項（同條第五項において準用する場合を含む。）の規定による所得税額の還付の請求があつた場合において、同條第二項（同條第五項において準用する場合を含む。）に規定する書類に記載された純損失の金額が、政府において調査したところと異なるときは、政府は、その調査により、当該純損失の金額を更正する。

In cases where the request of refund of the income tax under Article 36 paragraph 1 (including the case where it is applicable in paragraph 5 of the same Article) was made, when the net loss as stated in the papers under paragraph 2 of the same Article (including the case where it is applicable in paragraph 5 of the same Article) differs from that investigated by the Government, the Government shall correct the net loss concerned on its investigation.

同條第二項中「確定申告書」の下に「又は農業確定申告書」を加え、「所得金額及び所得税額並びに第二十六條第一項第五号乃至第七号に規定する金額」を「第二十六條第一項第一号乃至第五号及び第八号乃至第十号に規定する額」に改め、同條第三項中「前二項」を「前四項」に改め、同條第四項中「前三項」を「前五項又は本項」に、「所得金額若しくは所得税額又は第二十六條第一項第七号に規定する金額」を「第二十六條第一項第一号乃至第五号及び第十号又は第二十六條の三第一項第一号、第三号及び第四号に規定する額」に、「脱漏があること（同項第七号に規定する金額が超過額であるときは、当該金額が過大であること）を発見したときは、」を「不足額がある場合（第二十六條第一項第十号に規定する金額が超過額である場合においては当該超過額が過大である場合又は第二十六條の三第一項第一号に規定する純損失の金額若しくは第十一條の三の規定により控除を認められる損失の金額が過大である場合若しくは同項第三号若しくは第四号に規定する損失の額が過少である場合）においては、」に、「所得金額若しくは所得税額又は同項第七号に規定する金額」を「これらの額」に改め、同條第五項中「前四項」を「前六項」に改め、「決定をなしたときは、」の下に「当該更正又は決定に係る第二十六條第一項第一号若しくは第二号若しくは第二十六條の三第一項第一号に規定する金額又は第三項に規定する純損失の金額について第九條第一項各号に規定する所得別にその金額を附記して、」を加え、同條第六項中「第二十三條第六項」を「第十條の四第七項」に改める。

In paragraph 2 of the same Article, "or farm final return" shall be added next to "final return" and "the income or income tax or the amount referred to in Article 26 paragraph 1 items 5 to 7" shall be amended as "the amount referred to in Article 26 paragraph 1 items 1 to 5 inclusive and items 8 to 10 inclusive" ;in paragraph 3 of the same Article, "the preceding two paragraphs" shall be amended as "the preceding four paragraphs" ;and paragraphs 4 and 5 of the same Article shall be amended as follows: In cases where there is a deficit in such amount prescribed in Article 26 paragraph 1 items 1 to 5 inclusive and 10 or Article 26-(3) paragraph 1 items 1, 3 and 4 as corrected or determined by the Government in accordance with the preceding five paragraphs or this paragraph (if the amount prescribed in Article 26 paragraph 1 item 10 is excess, where the said excess is overestimated or where the net loss prescribed in Article 26-(3) paragraph 1 item 1 or deductible loss prescribed in Article 11-(3) is overestimated or where the loss prescribed in item 3 or 4 of the same paragraph is underestimated), the Government may, on its own investigation, correct these amounts, after the correction or determination as referred to in the preceding five paragraphs or this paragraph. The Government shall, if it made the correction or determination pursuant to the preceding four paragraphs, notify the taxpayer of that effect, annexing such amount thus corrected or determined separating for income prescribed by each item of Article 9 paragraph 1 with respect to the loss as referred to in Article 26 paragraph 1 item 1 or 2 or Article 26-(3) paragraph 1 item 1. In paragraph 6 of the same Article, "Article 23 paragraph 6" shall be amended as "Article 10-(4) paragraph 7."

第四十六條の二　政府は、青色申告書を提出することを認められている個人の青色申告書の提出を認められている年分に係るその提出を認められている所得について前條の更正をなす場合においては、その帳簿書類を調査し、その調査に因り、所得の計算に誤があると認められる場合に限り、これをなすことができる。但し、申告書に記載された事項によつて所得の金額及び所得税額又は損失の額の計算について、第九條乃至第十五條の二の規定に従つていないことが明らかである場合又は誤がある場合においては、当該事項につき前條の規定により更正をなすことを妨げない。

Article 46-(2).　In cases where the Government makes correction under preceding Article on the income amount authorized to submit a blue return of an individual authorized to file the blue return for the year authorized to submit the blue return, the Government may correct only if it found any fault in the computation of income by examining books and documents, provided that, in the case where it is found to be clear, by examining the matters stated in the return, that the computation of income and income tax or loss is not based on the provisions of Articles 9 to 15-(2) inclusive or is in falsehood, the Government may, as prescribed in the preceding paragraph, correct the matters concerned.

政府は、青色申告書について更正をなした場合においては、前條第七項の規定による通知には、同項の規定により附記する事項に代えて、更正の理由を附記しなければならない。

In cases where the Government corrects the blue return, the Government shall write in addition the reason of correction in lieu of the matters to be written in addition in accordance, with paragraph 7 of the preceding Article in the notification under the same paragraph.

第一項に規定する場合を除く外、政府は、財産の価額若しくは債務の金額の増減、收入若しくは支出の状況又は事業の規模により所得の金額又は損失の額を推計して、前條の更正又は決定をなすことができる。

Except for the case as provided for in paragraph 1, estimating the income or loss standing on increase or decrease of properties or liabilities, the conditions of receipt and payment, or the scale of business, the Government may make the correction or determination referred to in the preceding Article.

第四十七條中「前條第一項乃至第四項」を「第四十六條第一項、第二項又は第四項乃至第六項」に、「同條第五項」を「同條第七項」に改め、同條に次の二項を加える。

In Article 47, "paragraphs 1 to 4 inclusive of the preceding Article" and "the notification of paragraph 5 of the preceding Article" shall be amended respectively as "Article 46 paragraph 1, paragraph 2 or paragraphs 4 to 6 inclusive" and "the notification under paragraph 7 of the same Article" ;and the following two paragraphs shall be added in the same Article:

政府は、第四十六條第一項又は第三項（同條第五項において準用する場合を含む。）の規定により純損失の金額を更正した場合においては、第三十六條第三項（同條第五項において準用する場合を含む。）の規定により還付した所得税額のうち、当該更正に因り過大となつた税額（同條第六項の規定により加算される金額のうち、当該過大となつた税額に対応する部分の金額を含む。）を、同條第七項の通知をなした日から一箇月後を納期限として徴收する。

In case where the Government corrected the net loss pursuant to the provision of Article 46 paragraph 1 or paragraph 3 (including the case where this applies mutatis mutandis to paragraph 5 of the same Article), the Government shall collect that part of the income tax as refunded pursuant to the provision of Article 36 paragraph 3 (including the case where this applies mutatis mutandis to paragraph 5 of the same Article) which had become excessive due to the correction concerned (including that part of an amount added as referred to in paragraph 6 of the same Article which corresponds to the said tax amount that has become excessive), appointing the date one month after the time when the notification under paragraph 7 of the same Article has been issued as due date of payment.

政府は、第四十六條第一項又は第二項（同條第五項において準用する場合を含む。）の規定により更正をなした場合において、第三十六條の二第一項（同條第三項において準用する第三十六條第五項において準用する場合を含む。）の規定により還付した所得税額のうち、当該更正に因り過大となつた税額（第三十六條の二第三項において準用する第三十六條第六項の規定により加算される金額のうち、当該過大となつた金額に対応する部分の金額を含む。）があるときは、第四十六條第七項の規定による通知をなした日から一箇月を納期限として、当該金額を徴收する。

In cases where the Government corrected pursuant to the provision of Article 46 paragraph 1 or paragraph 2 (including the case where this applies mutatis mutandis in paragraph 5 of the same Article), the Government shall collect that part of the income tax as refunded pursuant to the provision of Article 36-(2) paragraph 1 (including the case where this applies mutatis mutandis to Article 36 paragraph 5 which applies mutatis mutandis in Article 36-(2) paragraph 3) which has become excessive due to the correction concerned (including that part of an amount to be added in accordance with Article 36 paragraph 6 which applies mutatis mutandis in Article 26-(2) paragraph 3 which corresponds to the amount that has become excessive), appointing the date one month after the time when the notification under Article 46 paragraph 7 was issued as due date of payment.

第六章を次のように改める。

Chapter VI shall be amended as follows:

第六章　再調査、審査及び訴訟

CHAPTER VI Reinvestigation, Reconsideration and Litigation

第四十八條　第二十三條第六項（第二十七條第七項（第二十九條第六項において準用する場合を含む。）において準用する場合を含む。）、第三十六條第三項（同條第五項において準用する場合を含む。以下本條において同じ。）、第四十四條第四項、第四十六條第七項、第五十七條第七項、第五十七條の二第七項又は第六十二條の四第二項の規定により通知を受けた者は、その通知を受けた第二十三條第三項若しくは第四項若しくは第二十七條第六項若しくは第八項（第二十九條第六項において準用する場合を含む。）の規定による更正の請求に関する事項、第三十六條第三項に規定する還付に関する事項、第二十一條第一項第一号乃至第五号に規定する額若しくは予定納税額、第二十六條第一項第一号乃至第五号若しくは第十号に規定する額、第二十六條の三第一項第一号、第三号若しくは第四号に規定する額、第五十七條第一項乃至第四項の規定により徴收される過少申告加算税額、無申告加算税額若しくは源泉徴收加算税額、第五十七條の二第一項乃至第四項の規定により徴收される重加算税額又は第六十二條の四第一項の規定により徴收される加算税額に対して異議があるときは、これらの通知を受けた日から一箇月以内に、命令の定めるところにより、不服の事由を記載した書面をもつて、当該通知をなした税務署長に対し、再調査の請求をなすことができる。但し、当該通知に係る事項に関する調査が国税庁又は国税局の收税官吏によつてなされた旨の記載がある書面により当該通知を受けた者については、この限りでない。

Article 48.　A person who has received the notice pursuant to Article 23 paragraph 6 (including the case where this applies mutatis mutandis in Article 27 paragraph 7 (including the case where this applies mutatis mutandis in Article 29 paragraph 6)), Article 36 paragraph 3 (including the case where this applies mutatis mutandis in paragraph 5 of the same Article;hereinafter the same in this Article), Article 44 paragraph 4, Article 46 paragraph 7, Article 57 paragraph 7, Article 57-(2) paragraph 7 or Article 62-(4) paragraph 2 may, if he has on the notification, any objection to the matters concerning the request for correction as provided for by Article 23 paragraph 3 or paragraph 4 of Article 27 paragraph 6 or paragraph 8 (including the case where this applies mutatis mutandis in Article 29 paragraph 6), matters concerning the refund under Article 36 paragraph 3, the amount or provisionally declared tax under Article 21 paragraph 1 items 1 to 5 inclusive, or the amount referred to in Article 26 paragraph 1 items 1 to 5 inclusive or 10, the amount referred to in Article 26-(3) paragraph 1 item 1, 3 or 4, or the negligence additional tax, non-filing additional tax or withholding additional tax to be collected pursuant to the provision of Article 57 paragraphs 1 to 4 inclusive, the heavy additional tax to be collected pursuant to the provision of Article 57-(2) paragraphs 1 to 4 inclusive, or the additional tax to be collected pursuant to the provision of Article 62-(4) paragraph 1, request a reinvestigation, as provided for by order, to the chief of taxation office with the document stating reasons for his dissatisfaction, not later than a month since he received the said notification;provided that this shall not apply to a person who has received the notice with document stating therein that the investigation for the noticed matters has been made by the competent official of Tax Administration Agency or tax administration bureau.

第二十三條第八項及び第二十四條の規定は、前項の規定による請求について、これを準用する。

The provisions of Article 23 paragraph 8 and Article 24 shall apply mutatis mutandis to the request as prescribed in the preceding paragraph.

前二項の規定は、第十條の四第六項（第十條の五第三項において準用する場合を含む。）、第二十一條の三第九項、第二十六條の四第九項（第二十九條第五項において準用する場合を含む。）又は第六十五條第四項の規定による政府の通知を受けた者が当該通知を受けた事項について異議がある場合について、これを準用する。

The provisions of the preceding two paragraphs shall apply mutatis mutandis to the case where a person who received the notice from the Government by virtue of Article 10-(4) paragraph 6 (including the case where this applies mutatis mutandis to Article 10-(5) paragraph 3), Article 21-(3) paragraph 9, Article 26-(4) paragraph 9 (including the case where this applies mutatis mutandis in Article 29 paragraph 5) or Article 65 paragraph 4 has an objection to the matters on the said notice.

税務署長は、第一項（前項において準用する場合を含む。）の規定による再調査の請求（以下再調査の請求という。）があつた場合において、当該請求の方式又は手続に欠陷があるときは、相当の期間を定めて、その欠陷を補正させることができる。

In cases where the request for reinvestigation as prescribed by paragraph 1 (including the case this applies mutatis mutandis to the preceding paragraph)(hereinafter referred to as "the request for reinvestigation" ), has been made, if there are some mistaken points in the form or procedure of the said request, he will order the requestor to correct the mistaken points by determining the adequate term.

税務署長は、再調査の請求があつた場合において、左の各号の一に該当するときは、当該各号に定める決定をなし、その理由を附記した書面により、これを当該請求をなした者に通知しなければならない。

In cases where the request for the reinvestigation has been made, if the request comes under any one of the following items, a chief of the taxation office shall make such determination as prescribed in the same each item and notify the requestor to that effect, with the document stating reasons therefor:

一　再調査の請求が第一項の期間経過後になされたとき又は前項の規定により欠陷の補正を求めた場合においてその欠陷が補正されなかつたときは、当該請求を却下する決定

1.　In cases where the request for reinvestigation is made after the expiration of term as prescribed in paragraph 1, or where the fault demanded in accordance with the provision of the preceding paragraph, by the chief of the taxation office to be corrected has not been corrected, a decision to reject the request concerned;

二　再調査の請求の全部についてその理由がないと認めるときは、当該請求を棄却する決定

2.　In cases where the whole of the request for reinvestigation is deemed unreasonable, a decision to deny the request concerned;

三　再調査の請求の全部又は一部についてその理由があると認めるときは、再調査の請求の目的となつた処分の全部又は一部を取り消す決定

3.　In cases where the whole of the request for reinvestigation or a part thereof is deemed reasonable, a decision to cancel the whole or a part of the assessment concerned which is the object of the request for reinvestigation.

第十條の四第七項の規定は、前項の規定による通知について、これを準用する。

The Provision of Article 10-(4) paragraph 7 shall apply mutatis mutandis to the notice as prescribed by the preceding paragraph.

第四十九條　前條第一項但書（同條第三項において準用する場合を含む。）の規定に該当する者又は同條第五項の規定による通知を受けた者は、同條第一項若しくは第三項に規定する通知に係る事項又は同條第五項の規定による決定（以下再調査の決定という。）に対して異議があるときは、同條第一項若しくは第三項に規定する通知又は同條第五項の規定による通知を受けた日から一箇月以内に、命令の定めるところにより、不服の事由を記載した書面をもつて、当該通知をなした税務署長を経由し、国税庁長官又は国税局長に対し、審査の請求をなすことができる。この場合において、当該審査の請求が再調査の決定に対するものであるときは、当該再調査の目的となつた処分に対する審査の請求があわせてなされたものとみなす。

Article 49.　An individual coming under the proviso to paragraph 1 of the preceding Article (including the case where this shall apply mutatis mutandis to paragraph 3 of the same Article) or an individual who has received the notice pursuant to the provision of paragraph 5 of the same Article may, if he has any objection in respect to the notified matters as referred to in paragraph 1 or paragraph 3 of the same Article or to the decision as referred to in paragraph 5 of the same Article (this decision shall hereinafter be referred to as the "decision of reinvestigation" ), make a request for reconsideration, as may be provided for by order, to the Director of Tax Administration Agency or to the chief of tax administration bureau through the chief of taxation office who has noticed within one month after the notified day as referred to in paragraph 1 or paragraph 3 or paragraph 5 of the same Article, with the document stating therein the reason for dissatisfaction. In this case, if the request for reconsideration concerned is one for the decision of reinvestigation, the request for reconsideration of the assessment concerned which is the object of the reinvestigation concerned shall be deemed to have been made simultaneously with the request for reconsideration for decision of reinvestigation.

第二十三條第八項及び第二十四條の規定は、前項の規定による請求について、これを準用する。

The provisions of Article 23 paragraph 8 and Article 24 shall apply mutatis mutandis to the request as prescribed by the preceding paragraph.

再調査の請求があつた場合において、左の各号の一に該当するときは、各ゝ当該各号に規定する日において、当該各号に規定する税務署長の管轄区域を所轄する国税局長に対し、第一項の規定による請求（以下審査の請求という。）があつたものとみなす。

In cases where the request for reinvestigation has been made, if the request concerned comes under any one of the following items, the request for reconsideration as referred to in paragraph 1 (the request shall hereinafter be referred to as "the request for reconsideration" ) shall be deemed to have been made to the chief of tax administration bureau having jurisdiction over the taxation office as referred to in the respective item at the date as referred to in the respective item:

一　税務署長において再調査の請求を審査の請求として取り扱うことを適当と認め、且つ、再調査の請求をなした者がこれに同意したときは、当該同意のあつた日

1.　In cases where a chief of the taxation office has deemed it adequate to treat the request for reinvestigation as the request for reconsideration and also an individual who requested the reinvestigation has agreed with such treatment, the day of the agreement concerned;

二　再調査の請求があつた日から三箇月以内に前條第五項の規定による通知がなされず、且つ、再調査の請求をなした者が当該請求を審査の請求として取り扱うことを税務署長に申し出たときは、当該申出のあつた日

2.　In cases where the notification as referred to under paragraph 5 of the preceding Article has not been made within three months from the day on which the reinvestigation was requested and also an individual who requested the reconsideration has offered to the chief of the taxation office, the said request may be treated as request for reconsideration, the day on which the offer concerned was made.

前條第四項の規定は、審査の請求があつた場合について、これを準用する。

The provision of paragraph 4 of the preceding Article shall apply mutatis mutandis to the case where the reconsideration was requested.

国税庁長官又は国税局長は、審査の請求があつた場合において、左の各号の一に該当するときは、当該各号に定める決定をなし、その理由を附記した書面により、これを当該請求をなした者（第三項の再調査の請求をなした者を含む。）に通知しなければならない。この場合において、第一項後段の規定により再調査の目的となつた処分に対する審査の請求があわせてなされたものとみなされる場合には、第二号又は第三号の規定による決定は、その各ゝの請求についてなさなければならない。

In cases where the request for reconsideration comes under any one of the following items, the Director of Tax Administration Agency or the chief of tax administration bureau shall make the decision as provided for in the respective item and notify the fact of decision to an individual who requested the reconsideration concerned (including an individual who requested the reinvestigation as referred to in paragraph 3), with the document stating therein the reasons for the decision. In this case, if the request for reconsideration of the assessment concerned which is the object of the reinvestigation is deemed to have been made simultaneously with the request for decision of reinvestigation pursuant to the provision of latter part of paragraphs 1, each decision as referred to in item 2 or 3 shall be made for each request respectively:

一　審査の請求が第一項の期間経過後になされたとき又は前項において準用する前條第四項の規定により欠陷の補正を求めた場合においてその欠陷が補正されなかつたときは、当該請求を却下する決定

1.　In cases where the request for reconsideration has been made after the lapse of the term as referred to in paragraph 1 or where the mistaken point demanded to be revised pursuant to the provision of paragraph 4 of the preceding Article which shall apply mutatis mutandis to the preceding paragraph has not been revised, a decision to reject the request concerned;

二　審査の請求の全部についてその理由がないと認めるときは、当該請求を棄却する決定

2.　In cases where the whole of request for reconsideration is deemed unreasonable, a decision to deny the request concerned;

三　審査の請求の全部又は一部についてその理由があると認めるときは、審査の請求の目的となつた処分の全部又は一部を取り消す決定

3.　In cases where the whole or request for reconsideration or a part thereof is deemed reasonable, a decision to cancel the whole or a part of the assessment concerned which is the object of the request for reconsideration.

国税庁長官又は国税局長が、前條第五項第一号の規定による再調査の決定に対する審査の請求について前項第二号による決定をなしたときは、前項後段の規定にかかわらず、第一項後段の規定により、あわせてなされたものとみなされた再調査の目的となつた処分に対する審査の請求は、これを棄却されたものとみなす。

In cases where the Director of Tax Administration Agency or the chief of tax administration bureau has made the decision as referred to in item 2 of the preceding paragraph in respect to the request for reconsideration for decision of reinvestigation as referred to in paragraph 5 item 1 of the preceding Article, the request for reconsideration of the assessment concerned which is the object of reinvestigation as referred to in latter part of paragraph 1 shall, regardless of the provision of latter part of the preceding paragraph, be deemed to have been denied.

国税庁長官又は国税局長は、前條第一項に規定する事項について第五項第二号又は第三号の規定による決定をなす場合においては、国税庁又は国税局に所属する協議団の協議を経なければならない。

In cases where the Director of Tax Administration Agency or the chief of tax administration bureau makes the decision as referred to in paragraph 5 item 2 or 3 in respect to the matters as referred to in paragraph 1 of the preceding Article, such decision shall be made through the conference by the conference group which belongs to Tax Administration Agency or tax administration bureau.

第十條の四第七項の規定に、第五項の規定による通知について、これを準用する。

Article 10-(4) paragraph 7 shall apply mutatis mutandis to the notice under the provision of paragraph 5.

第七項に規定する協議団に関し必要な事項は、政令でこれを定める。

The necessary matters for the conference group as referred to in paragraph 7 shall be provided for by Cabinet Order.

第五十條　再調査の請求又は審査の請求の目的となる処分に関する事件については、訴願法の規定は、これを適用しない。

Article 50.　To the case concerning the assessment concerned which is the object of request for reinvestigation or for reconsideration, the provisions of the Administrative Appeal Law shall not apply.

第五十一條　再調査の請求又は審査の請求の目的となる処分の取消又は変更を求める訴は、第四十九條第五項の規定による決定（以下審査の決定という。）を経た後でなければ、これを提起することができない。但し、再調査の請求があつた日から六箇月を経過してなお再調査の決定の通知がないとき、審査の請求があつた日から三箇月を経過したとき又は再調査の決定若しくは審査の決定を経ることに因り著しい損害を生ずる虞のあるときその他正当な事由があるときは、再調査の決定又は審査の決定を経ないで訴を提起することができる。

Article 51.　The suit to cancel or change the assessment concerned which is the object of request for reinvestigation or for reconsideration shall not be brought to the court unless through the decision as referred to in Article 49 paragraph 5 (this decision shall hereinafter be referred to as "the decision of reconsideration" ); provided that, in the case where the decision of reinvestigation is not noticed even if six months have elapsed from the day on which the reinvestigation was requested or where three months have elapsed from the day on which the reconsideration was requested or where it is feared that the conspicuous damage may be caused owing to the decision of reinvestigation or reconsideration or where there exists any other good reason, the suit may be brought to the court without passing the decision of reinvestigation or reconsideration.

再調査の請求若しくは審査の請求の目的となる処分又は審査の決定の取消又は変更を求める訴は、行政事件訴訟特例法第五條第一項又は第四項の規定にかかわらず、審査の決定に係る通知を受けた日から三箇月以内に、これを提起しなければならない。

The suit to cancel or change the assessment which is the object of request for reinvestigation or reconsideration or to cancel or change the decision of reconsideration shall be brought to the court within a term of three months from the day on which the notice concerning the decision of reconsideration was received, regardless of the provision of Article 5 paragraph 1 or paragraph 4 of the Administrative Litigation Special Law.

第一項但書の規定により再調査の請求があつた日から六箇月を経過した後に当該再調査の目的となつた処分の取消又は変更を求める訴を提起する場合においては、当該再調査の請求があつた日から九箇月以内に、当該訴を提起しなければならない。

In cases where the suit to cancel or change the assessment which is the object of the reinvestigation is brought to the court pursuant to the provision of the proviso to paragraph 1 after the lapse of the term of six months from the day on which the reinvestigation was requested, such suit shall be brought to the court within nine months from the day on which the said reinvestigation requested.

前二項の期間は、これを不変期間とする。

The term as referred to in the preceding two paragraphs shall be statutory term.

第二項に規定する訴が提起された場合においては、国税庁又は国税局の職員は、国の利害に関係のある訴訟についての法務総裁の権限等に関する法律第五條第一項の規定の適用については、当事者又は参加人となつた税務署長又は国税局長の所部の職員とみなす。

In cases where the suit as referred to in preceding two paragraphs has been brought to the court, the official of Tax Administration Agency or tax administration bureau shall, for the application of Article 5 paragraph 1 of the Law concerning the Authority of the Attorney-General in the Judicial Procedure in which the Interests of the State are involved, be deemed the official under the chief of tax administration bureau or the chief of the taxation office who is a party concerned or a participant.

第一項但書の規定により訴が提起された場合においても、再調査の請求又は審査の請求がなされている場合には、これらの請求に対して決定をなすことを妨げない。

In cases where the suit has been brought to the court pursuant to the provision of the proviso to paragraph 1, if the request for reinvestigation or reconsideration has been made, the decisions of these requests may be taken.

第五十二條　前條第二項に規定する訴においては、裁判所が相手方当事者となつた国税庁長官、国税局長又は税務署長の主張を合理的と認めたときは、当該訴を提起した者がまず証拠の申出をなし、その後に相手方当事者が証拠の申出をなすものとする。

Article 52.　In the case of the suit as referred to in paragraph 2 of the preceding Article, of the court recognizes the assertion of the Director of Tax Administration Agency, the chief of tax administration bureau or the chief of taxation office who is the other party as reasonable, the party who brought the suit to the court shall produce the evidence and then the other party shall produce the evidence.

相手方当事者は、前項の規定にかかわらず、随時証拠の申出をなすことができる。

The other party may produce the evidence at its will regardless of the provision of the preceding paragraph.

第七章中第五十二條を削る。

In Chapter VII, Article 52 shall be deleted.

第五十三條を次のように改める。

Article 53 shall be amended as follows:

第五十三條　政府は、確定申告書、農業確定申告書、修正確定申告書又は修正農業確定申告書に記載された総所得金額が五十万円をこえる者の住所、氏名及び当該申告に係る総所得金額を、命令の定めるところにより、公示しなければならない。

Article 53.　The Government shall, as may be provided for by order, make public the domicile, name and total income on the return of a person whose total income stated in the final return, farm final return, revised final return or revised farm final return is more than 500,000 yen.

第五十四條第一項中「確定申告書若しくは修正確定申告書」を「確定申告書、農業確定申告書、修正確定申告書若しくは修正農業確定申告書」に、「所得金額若しくは所得税額若しくは第二十六條第一項第七号に規定する金額」を「第二十六條第一項第一号乃至第五号及び第十号に規定する額」に、「脱漏」を「不足額」に、「（同号」を「（同項第十号」に、「当該所得金額、所得税額又は同号に規定する金額」を「これらの額」に、「二十万円」を「五十万円」に改め、同條第二項中「第三十七條第一項」を「第三十七條」に、「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「徴收して納付すべき所得税を納付しなかつた事実」に、「当該所得金額、所得税額又は同号に規定する金額」を「これらの額」に改め、同條第三項を次のように改める。

In Article 54 paragraph 1, "the final return, the revised final return," "in the income or income tax or in the amount referred to in Article 26 paragraph 1 item 7," "omission," "(in case the amount is the excess," "of the income, income tax or of the amount" and "200,000 yen" shall be amended respectively as "the final return, the farm final return, the revised final return or the revised farm final return," "in the amount as provided for in Article 26 paragraph 1 items 1 to 5 inclusive and 10," "deficit," "(in case the amount as provided for in item 10 of the same paragraph is the excess," "of these amounts," and "500,000 yen" ;in paragraph 2 of the same Article, "Article 37 paragraph 1," "withhold or failed to turn over to the Government the tax withheld" and "of the income, income tax or of the amount set forth in Article 26 paragraph 1 item 7" shall be amended respectively as "Article 37," "pay the tax" and "of these amounts" ;and paragraph 3 of the same Article shall be amended as follows:

前二項の規定は、不法行為に因り知り得た事実又は国若しくは地方公共団体の職員がその職務の遂行に伴い知り得た事実に基くものであるときは、これを適用しない。

The preceding two paragraphs shall not apply to the case where the information is based on the fact obtained from the illegal behaviors, or the fact obtained by the official of the national government or of the local public body on performance of his duties.

第五十五條を次のように改める。

Article 55 shall be amended as follows:

第五十五條　納税義務者は、左の各号の一に該当する場合においては、当該各号に掲げる所得税額については、当該各号に掲げる期間に応じ、当該税額百円について一日四銭の割合を乘じて計算した金額に相当する利子税額をあわせて納付しなければならない。

Article 55.　In the case where a taxpayer comes under any one of the following items, he shall, as regards the income tax liability as referred to in the respective item, be liable to pay the interest on delinquent tax equal to the amount which is computed, according to the term as referred to in the respective item, by multiplying the income tax liability concerned by the ratio of 4 sen to 100 yen per diem:

一　第三十條乃至第三十二條の規定により納付すべき所得税額をその納期限（第三十三條第一項の規定により納期限が延長されたときは、その延長された納期限）内に完納しなかつた場合においては、その未納に係る所得税額について、当該納期限の翌日から当該所得税額を納付する日までの期間

1.　As regards the unpaid income tax liability in the case where the income tax liability to be paid pursuant to the provisions of Articles 30 to 32 inclusive has not been paid entirely by the due date of the payment (in the case where the due date of payment is postponed pursuant to the provision of Article 33 paragraph 1, due date of the payment thus postponed), the term from the day next to the due date of the payment to the day on which the said income tax liability is paid;

二　六月予定申告書、農業七月予定申告書、十月予定申告書、農業十一月予定申告書、十月修正予定申告書、農業十一月修正予定申告書、確定申告書、農業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を当該申告書の提出期限後又は申告をなすべき日後に提出した場合においては、第三十三條第二項又は第四項の規定により納付すべき所得税額について、当該申告書の提出期限又は申告をなすべき日の翌日から当該所得税額を納付する日までの期間

2.　As regards the income tax liability to be paid pursuant to the provision of Article 33 paragraph 2 or paragraph 4 in the case where a June provisional return, farm July provisional return, October provisional return, farm November provisional return, October revised provisional return, farm November revised provisional return, final return or farm final return or return as referred to in Article 29 paragraph 1 or paragraph 2 is filed after the due date of filing of the said return or after the date to be reported, the term from the following day of the due date of filing or the date to be reported concerned to the day on which the said income tax liability is paid;

三　修正確定申告書、修正農業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係る修正申告書を提出した場合においては、第三十二條第四項（第三十四條第三項において準用する場合を含む。）の規定により納付すべき所得税額について、確定申告書、農業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の提出期限又は申告をなすべき日の翌日から所得税額を納付する日までの期間

3.　As regards the income tax liability to be paid pursuant to the provision of Article 32 paragraph 4 (including the case where this applies mutatis mutandis to Article 34 paragraph 3) in the case where the revised final return, the revised farm final return or the revised return for the return as referred to in Article 29 paragraph 1 or paragraph 2 is filed, the term from the following day of the due date of filing or the day to be reported for the final return, the farm final return or the return as referred to in Article 29 paragraph 1 or paragraph 2 to the day on which the said tax liability is paid;

四　第三十六條第一項（同條第五項において準用する場合を含む。）又は第三十六條の二第一項（同條第三項において準用する第三十六條第五項において準用する場合を含む。以下本條において同じ。）の規定により所得税額の還付の請求をなし、所得税額の還付を受けた者が当該請求の基礎となつた純損失の金額について第二十七條第五項（第二十九條第六項において準用する場合を含む。）において準用する第二十七條第一項の規定による申告書を提出した場合又は第三十六條の二第二項（同條第三項において準用する第三十六條第五項において準用する場合を含む。）の規定により修正に係る申告書に不足額が過大であることを附記した場合においては、第三十二條第五項（第三十四條第三項において準用する場合を含む。）の規定により納付すべき所得税額について、第三十六條第三項（同條第五項において準用する場合を含む。）又は第三十六條の二第一項の規定による還付のための支出があつた日から当該所得税額を納付する日までの期間

4.　As regards the income tax liability to be paid pursuant to the provision of Article 32 paragraph 5 (including the case where this applies mutatis mutandis in Article 34 paragraph 3) in the case where a person who requested the refund of the income tax liability and received the refund of the said tax pursuant to the provision of Article 36 paragraph 1 (including the case where this applies mutatis mutandis in paragraph 5 of the same Article) or Article 36-(2) paragraph 1 (including the case where this applies mutatis mutandis in Article 36 paragraph 5 which applies mutatis mutandis in Article 36-(2) paragraph 3;hereinafter the same in this Article) has filed the return under Article 27 paragraph 1 which applies mutatis mutandis in Article 27 paragraph 5 (including the case where this applies mutatis mutandis in Article 29 paragraph 6) or where the fact that the deficit is overestimated is stated in the revised return as referred to in the provision of Article 36-(2) paragraph 2 (including the case where this applies mutatis mutandis in Article 36 paragraph 5 which applies mutatis mutandis in paragraph 3 of the same Article), with respect to the basis of the said request, the term from the day on which the expenditure for the refund as referred to in Article 36 paragraph 3 (including the case where this applies mutatis mutandis in paragraph 5 of the same Article) or Article 36-(2) paragraph 1 incurred to the day on which the said income tax liability is paid;

五　第四十四條第一項若しくは第三項の規定による更正又は同條第二項の規定による決定があつた場合においては、その更正に因り増加した所得税額又はその決定に係る所得税額（第四十五條第三項各号に掲げる税額に限る。）について、第三十條に規定する納期限の翌日から当該所得税額を納付する日までの期間

5.　As regards the income tax liability increased due to the correction or income tax liability determined (limited to the tax liability enumerated in each item of Article 45 paragraph 3) in the case where the correction as referred to in Article 44 paragraph 1 or 3 or the determination as referred to in paragraph 2 of the same Article was made, the term from the day next to the due date ot payment as referred to in Article 30 to the day on which the said income tax liability is paid.

前項の場合において、納税義務者が同項各号に掲げる所得税額の一部を納付したときは、その納付の日の翌日以後の期間に係る利子税額の計算の基礎となる所得税額は、同項各号に掲げる所得税額からその納付した所得税額を控除した税額による。

In the case of the preceding paragraph, if the taxpayer paid a part of the income tax liability as prescribed by each item of the same paragraph, the income tax liability as basis of the computation of interest on delinquent tax accrued after the day of the payment shall be the tax liability which is deducted by the income tax liability paid.

前二項の規定は、前二項の利子税額の計算の基礎となる所得税額が千円未満であるときは、これを適用しない。当該所得税額に千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 two paragraphs shall not apply to the case where the income tax liability as basis of the computation of the interest on delinquent tax as referred to in the preceding two paragraphs is 1,000 yen or less. The fraction of 1,000 yen in the said income tax liability shall, if any, be omitted for the purpose of the computation of the interest on delinquent tax.

前三項の規定により計算した利子税額が百円未満であるときは、これを納付することを要しない。

In cases where the interest on delinquent tax computed pursuant to the preceding three paragraphs shows to be less than 100 yen, the said interest is not required to be paid.

第一項第二号乃至第四号の規定に該当する場合で当該各号に規定する申告書若しくは修正に係る申告書を提出した者又は同項第五号の規定に該当する場合で当該更正若しくは決定を受けた者が、第三十二條第四項若しくは第五項（第三十四條第三項において準用する場合を含む。）、第三十三條第二項若しくは第四項又は第四十五條第三項に規定する納期日までに利子税額を完納しなかつた場合及び第一項第一号の規定に該当する場合においては、政府は、国税徴收法第九條の規定によりその納付すべき利子税額の納付を督促する。第三十五條第二項の規定は、この場合について、これを準用する。

In the case coming under the provisions of paragraph 1 items 2 to 4 inclusive, if a person who filed the return or return for revision as referred to in the respective item failed to pay entirely the interest on delinquent tax by the due date of the payment as referred to in Article 32 paragraph 4 or paragraph 5 (including the case where this applies mutatis mutandis in Article 34 paragraph 3), Article 33 paragraph 2 or paragraph 4 or Article 45 paragraph 3 and if the same person comes under the provision of paragraph 1 item 1, the Government may, in accordance with the provision of Article 9 of the National Tax Collection Law, press for the payment of the interest on delinquent tax to be paid by the same person. The provision of Article 35 paragraph 2 shall apply mutatis mutandis to this case.

政府は、第四十七條の規定により追徴税額又は同條第二項若しくは第三項に規定する税額を徴收する場合においては、第一項第三号又は第四号及び第二項乃至第四項の規定に準じて計算した利子税額をあわせて徴收する。

In cases where the Government collects the deficiency tax or tax liability as referred to in Article 47 paragraph 2 or paragraph 3 in accordance with the same Article, it may collect also the interest on delinquent tax computed according to the provisions of paragraph 1 item 3 or 4 and paragraphs 2 to 4 inclusive at the same time.

納税義務者が第一項の規定により利子税額をあわせて納付すべき場合又は前項の規定により利子税額をあわせて徴收される場合において、当該納税義務者が納付した所得税額が第三十條乃至第三十四條若しくは第四十五條第三項の規定により納付すべき所得税額又は第四十七條の規定により徴收される所得税額に達するまでは、その納付した所得税額は、これらの規定により納付すべき所得税額又は徴收される所得税額に充てられたものとする。但し、国税徴收法第二十八條の規定の適用を妨げない。

In cases where a taxpayer is liable for the additional payment of interest on delinquent tax pursuant to the provision of paragraph 1 or where interest on delinquent tax is to be collected additionally pursuant to the provision of the preceding paragraph, the income tax liability paid by the said taxpayer shall be deemed to have been assigned to the income tax liability to be paid pursuant to the provisions of Articles 30 to 34 inclusive or Article 45 paragraph 3 or to the tax liability to be collected pursuant to the provision of Article 47, but in an amount not in excess of the income tax liability to be paid or the income tax liability to be collected concerned; provided that, the application of the provision of Article 28 of the National Tax Collection Law shall not be precluded.

第五十六條第一項中「第三十七條第一項」を「第三十七條」に改め、「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「徴收して納付すべき所得税」に、「徴收しなかつた所得税の税額又は」を「その」に、「命令で定める期間」を「第三十七條、第三十八條第一項又は第四十條乃至第四十二條に規定する納期限の翌日から納付の日までの期間」に、「十銭」を「四銭」に、「税額を加算して」を「利子税額をあわせて」に改め、同項の次に次の一項を加える。

In Article 56 paragraph 1, "Article 37 paragraph 1," "withhold the income tax due at the time of payment of fails to pay over the tax withheld," "he shall pay a penalty tax," "the term of times as prescribed by Ordinance," "10 sen" and "in addition to the tax concerned" shall be amended respectively as "Article 37," "fails to turn over the withheld income tax to be turned over," "he shall, as regards the income tax liability not to have been withheld, pay a penalty tax," "the term from the day next to the due date of payment as provided for in Article 37, Article 38 paragraph 1, or Articles 40 to 42 inclusive to the day of its payment," "4 sen" and "together with the interest on delinquent tax" ;and the following one paragraph shall be added next to the same paragraph:

第三條の規定は、前項の場合については、これを適用しない。

The provision of Article 3 shall not apply to the case of the preceding paragraph.

同條第二項中「前條第二項及び第三項」を「前條第二項乃至第四項及び第七項」に、「前項の規定により加算する税額」を「第一項に規定する利子税額」に改める。

In paragraph 2 of the same Article, "paragraphs 2 and 3 of the preceding Article" and "penalty tax as added by virtue of the preceding paragraph" shall be amended respectively as "paragraphs 2 to 4 inclusive and paragraph 7 of the preceding Article" and "interest on delinquent tax as referred to in paragraph 1."

第五十七條第一項を次のように改める。

Article 57 paragraph 1 shall be amended as follows:

確定申告書、農業確定申告書若しくは第二十九條第一項若しくは第二項に規定する確定申告書若しくは農業確定申告書に相当する申告書（以下本條及び第五十七條の二において確定申告書等と総称する。）又は損失申告書（第二十九條第一項又は第二項に規定する申告書で損失申告書に相当するものを含む。以下本條及び第五十七條の二において同じ。）の提出期限内に確定申告書等又は損失申告書の提出があつた場合（第三十三條第三項但書の規定に該当する場合を含む。）において、第四十六條第一項若しくは第二項（同條第五項において準用する場合を含む。）若しくは同條第六項の規定による更正があつたとき又は修正確定申告書、修正農業確定申告書若しくは第二十九條第六項において準用する第二十七條に規定する申告書で修正確定申告書若しくは修正農業確定申告書に相当するもの（以下本條及び第五十七條の二において修正確定申告書等と総称する。）の提出があつたときは、政府は、当該更正又は修正前の申告又は修正申告に係る額に誤があつたことについて正当な事由がないと認めるときは、当該更正に係る第四十七條第一項の規定による追徴税額又は当該修正に因り増加した所得税額に、百分の五の割合を乘じて計算した金額に相当する過少申告加算税額を徴收する。

In the case where the final return, farm final return or such return identical to final return or farm final return as referred to in Article 29 paragraph 1 or paragraph 2 (hereinafter referred to as "the final return, etc." in this Article and Article 57-(2)) or loss return (including such return identical to loss return as referred to under Article 29 paragraph 1 or paragraph 2;hereinafter the same in this Article and Article 57-(2)) has been filed by the due date of filing of the final return, etc. or loss return (including the case coming under the proviso to Article 33 paragraph 3), if the correction has been made pursuant to the provision of Article 46 paragraph 1 or paragraph 2 (including the case where this applies mutatis mutandis in paragraph 5 of the same Article) or paragraph 6 of the same Article or if revised final return, revised farm final return or such return identical to revised final return or revised farm final return as referred to under Article 27 which applies mutatis mutandis in Article 29 paragraph 6 (hereinafter referred to as "the revised final return, etc." in this Article and Article 57-(2)) has been filed, when the Government deems that there are no good reasons in respect to errors in the income tax on return or on revised return which has been filed before the correction or revision, the Government shall collect the negligence additional tax equivalent to the amount as computed by applying 5% to the deficiency tax under Article 47 paragraph 1 due to the correction concerned or to the income tax increase due to the revision concerned.

第三十六條第三項（同條第五項において準用する場合を含む。）又は第三十六條の二第一項（同條第三項において準用する第三十六條第五項において準用する場合を含む。）の規定により所得税額の還付を受けた場合において、第四十六條第一項乃至第三項（同條第五項において準用する場合を含む。）若しくは同條第六項の規定により更正があつたとき又は第二十七條第二項（第二十九條第六項において準用する場合を含む。）の規定による修正確定申告書等、第二十七條第五項（第二十九條第六項において準用する場合を含む。）において準用する第二十七條第一項の規定による申告書若しくは第三十六條の二第二項（同條第三項において準用する第三十六條第五項において準用する場合を含む。）の規定による附記をなした修正確定申告書等の提出があつたときは、政府は、当該更正又は修正前の申告又は修正申告に係る額に誤があつたことについて正当の事由がないと認めるときは、第四十七條第二項若しくは第三項の規定により徴收する税額又は第三十二條第五項（第三十四條第三項において準用する場合を含む。）の規定により納付すべき税額に、百分の五の割合を乘じて計算した金額に相当する過少申告加算税額を徴收する。

In cases where the refund of the income tax has been received, in accordance with the provision of Article 36 paragraph 3 (including the case where this applies mutatis mutandis in paragraph 5 of the same Article) or Article 36-(2) paragraph 1 (including the case where this applies mutatis mutandis in Article 36 paragraph 5 which applies mutatis mutandis in Article 36-(2) paragraph 3), if the correction has been made pursuant to the provision of Article 46 paragraphs 1 to 3 inclusive (including the case where this applies mutatis mutandis in paragraph 5 of the same Article) or paragraph 6 of the same Article or if the revised final return, etc. as referred to in Article 27 paragraph 2 (including the case where this applies mutatis mutandis in Article 29 paragraph 6) or the return as referred to under Article 27 paragraph 1 which applies mutatis mutandis in Article 27 paragraph 5 (including the case where this applies mutatis mutandis in Article 29 paragraph 6) or the revised final return etc. stated therein additionally as referred to in Article 36-(2) paragraph 2 (including the case where this applies, mutatis mutandis in Article 36 paragraph 5 which applies mutatis mutandis in Article 36-(2) paragraph 3) has been filed, when the Government deems that there are no good reasons in respect to errors in the amount on return or revised return which has been filed before the correction or revision concerned shall collect the negligence additional tax equivalent to the amount as computed by applying 5% to the tax to be paid pursuant to the provision of Article 47 paragraph 2 or paragraph 3 or to the tax to be paid pursuant to the provision of Article 32 paragraph 5 (including the case where this applies mutatis mutandis in Article 34 paragraph 3).

左の各号の一に該当する場合においては、政府は、第一号及び第二号の場合にあつては確定申告書等又は損失申告書の提出期限内に確定申告書等又は損失申告書の提出がなかつたことについて、又、第三号及び第四号の場合にあつては確定申告書等又は損失申告書の提出がなかつたことについて、且つ、第二号及び第四号の場合にあつては更正又は修正申告前の申告又は修正に係る額に誤があつたことについて正当な事由がないと認めるときは、当該各号に掲げる所得税額に、当該各号に掲げる期間に応じ、その期間が一箇月以内のときは百分の十の割合、一箇月をこえ二箇月以内のときは百分の十五の割合、二箇月をこえ三箇月以内のときは百分の二十の割合、三箇月をこえるときは百分の二十五の割合を乘じて計算した金額に相当する無申告加算税額を徴收する。

In the case coming under any of the following items, if the Government deems that there are no good reasons in respect to the fact that the final return, etc. or the loss return has failed to be filed by the due date of filing of the final return, etc. or the loss return in the case of item 1 and item 2, or to the fact that the final return, etc. or the loss return has failed to be filed in the case of item 3 and item 4, or to the fact that there have been errors in the amount on the return or the revised return which has been filed before the correction or the revised return in the case of item 2 and item 4, the Government shall collect the non-filing additional tax equivalent to the amount as computed by multiplying the income tax as enumerated under any of the following items by rates varying according to the length of period as enumerated in the respective item, that is 10% when the length of the period is not more than one month, 15% when it is more than one month but not more than two months, 20% when it is more than two months but not more than three months, or 25% when it is more than three months:

一　確定申告書等の提出期限後に確定申告書等の提出があつた場合においては、当該申告書に記載された第二十六條第一項第十号に規定する不足額について、確定申告書等の提出期限の翌日から当該申告書の提出の日までの期間

1.　In cases where the final return, etc. has been filed after the due date of filing of the final return, etc., the period from the next day of the due date of filing of the final return, etc. to the day on which the return concerned has been filed, in respect to the deficit as referred to in Article 26 paragraph 1 item 10 stated in the return concerned;

二　前号の規定に該当する場合又は損失申告書の提出期限後に損失申告書の提出があつた場合において、第四十六條第一項若しくは第二項（同條第五項において準用する場合を含む。）若しくは同條第六項の規定による更正があつたとき又は修正確定申告書等の提出があつたときは、当該更正に係る第四十七條第一項の規定による追徴税額又は当該修正に因り増加した所得税額について、前号に規定する期間又は損失申告書の提出期限の翌日から当該申告書の提出の日までの期間

2.　In the case coming under the preceding item or in the case where the loss return has been filed after the due date of filing of the loss return, if the correction has been made pursuant to the provision of Article 46 paragraph 1 or paragraph 2 (including the case where this applies mutatis mutandis in paragraph 5 of the same Article) or paragraph 6 of the same Article or if the revised final return, etc. has been filed, the period as referred to in the preceding paragraph or the period from the next day of the due date of filing of the loss return to the day on which the return concerned has been filed, in respect to the deficiency tax under the provision of Article 47 paragraph 1 due to the correction concerned or the income tax as increased due to the revised return concerned;

三　第四十六條第四項（同條第五項において準用する場合を含む。）の規定による決定があつた場合においては、当該決定に係る第二十六條第一項第十号に規定する不足額について、確定申告書等の提出期限の翌日から当該決定に係る第四十六條第七項の規定による通知をなした日までの期間

3.　In cases where the determination has been made pursuant to the provision of Article 46 paragraph 4 (including the case where this applies mutatis mutandis in paragraph 5 of the same Article), the period from the next day of the due date of filing of the final return, etc. to the day on which the notice under the provision of Article 46 paragraph 7 with respect to the determination concerned has been made, in respect to the deficit as referred to in Article 26 paragraph 1 item 10 due to the determination concerned;

四　第四十六條第四項（同條第五項において準用する場合を含む。）の規定による決定があつた場合において、同條第六項の規定による更正があつたとき又は修正確定申告書等の提出があつたときは、当該更正に係る第四十七條第一項の規定による追徴税額又は当該修正に因り増加した所得税額について、確定申告書等の提出期限の翌日から当該更正に係る第四十六條第七項の規定による通知をなした日又は当該修正確定申告書等の提出の日（但し、修正確定申告書等の提出があつた場合においては、その後において更正又は修正があつたときも、当該修正確定申告書等の提出の日とする。）までの期間

4.　In cases where the determination as referred to in Article 46 paragraph 4 (including the case where this applies mutatis mutandis in paragraph 5 of the same Article) has been made, if the correction as referred to in Article 46 paragraph 6 has been made or the revised final return, etc. has been filed, the period from the next day of the due date of filing of the final return, etc. to the day on which the notice as referred to in Article 46 paragraph 7 with respect to the correction concerned has been made or to the day on which the revised final return, etc. concerned has been filed (provided that this shall be, in the case where the revised final return, etc. has been filed, even if the correction or revision has been made thereafter, the day when the revised final return, etc. concerned has been filed), in respect to the deficiency tax under the provision of Article 47 paragraph 1 due to the correction concerned or the income tax as increased due to the revised return concerned.

同條第二項中「第三十七條第一項」を「第三十七條」に、「徴收すべき所得税を徴收しなかつた場合又は徴收した税金」及び「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「徴收して納付すべき所得税」に、「已むを得ない事由があると認められる場合を除く外、」を「正当な事由がないと認めるときは、」に改め、「徴收しなかつた所得税の税額又は」を削り、「百分の二十五の割合」を「第三十七條、第三十八條第一項又は第四十條乃至第四十二條に規定する納付の期限（以下本條及び第五十七條の二において納付期限という。）の翌日から納付の日までの期間に応じ、その期間が一箇月以内のときは百分の十の割合、一箇月をこえ二箇月以内のときは百分の十五の割合、二箇月をこえ三箇月以内のときは百分の二十の割合、三箇月をこえるときは百分の二十五の割合」に、「所得税を徴收する。」を「源泉徴收加算税額を徴收する。」に改め、同項の次に次の一項を加える。

In paragraph 2 of the same Article, "Article 37 paragraph 1" shall be amended as "Article 37" ; "failed to withhold or failed to turn over to the Government the tax withheld" shall be amended as "failed to turn over to the Government the income tax to be withheld and turned over" , "excepting cases where there were good reasons" shall be amended as "if it deems that there is not any good reason" , "which should have been withheld or turned over" shall be amended as "which should have been turned over" , "25% " shall be amended as "rates varying according to the period from the next day of the due date of payment as provided for by Article 37, Article 38 paragraph 1 or Articles 40 to 42 inclusive (hereinafter referred to as" the due date of payment, "in this Article and Article 57-(2)) to the date on which the tax has been paid, that is 10% in the case where the said period is not more than a month, 15% in the case where the said period is more than a month but not more than two months, or 20% in the case where the said period is more than two months but not more than three months, or 25% in the case where the said period is more than three months" , "collect the penalty tax" shall be amended as "collect the withholding additional tax" ;and the following one paragraph shall be added next to the same paragraph:

納税義務者が修正確定申告書等（第三十六條の二第二項の規定による附記をなしたものを含む。）若しくは第二十七條第五項において準用する同條第一項の規定による申告書を提出した場合、確定申告書等の提出期限後に確定申告書等若しくは修正確定申告書等を提出した場合又は第三十七條、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が徴收して納付すべき所得税を納付期限後に納付した場合において、当該提出又は納付が当該納税義務者又は当該徴收する義務がある者に係る政府の調査に因り第四十六條の規定による更正若しくは決定又は第四十三條第一項の規定による徴收があるべきことを予知してなされたものでなかつたときは、政府は、当該修正申告に因り増加した所得税額、第三十二條第五項（第三十四條第三項において準用する場合を含む。）の規定により納付すべき税額若しくは当該申告に係る第二十六條第一項第十号に規定する不足額又は当該納付に係る所得税額に百分の五の割合を乘じて計算した金額に相当する過少申告加算税額、無申告加算税額又は源泉徴收加算税額を徴收しない。

In cases where a taxpayer filed the revised, final return, etc.(including those with the additional mention therein by virtue of Article 36-(2) paragraph 2 or the return as referred to in the provision of Article 27 paragraph 1 which applies mutatis mutandis in Article 27 paragraph 5 or where a taxpayer filed the final return or the revised final return, etc. after the due date of filing of the final return, etc. or where an individual who is liable to withhold the income tax pursuant to the provisions of Article 37, Article 38 paragraph 1 or Articles 40 to 42 inclusive turned over to the Government the income tax to be withheld and turned over after the due date of payment, if the said filing or payment to the Government is not taken after fore-knowing that the correction or determination as referred to in Article 46 or the collection as referred to in Article 43 paragraph 1 may be made on the investigation of the Government in respect to the said taxpayer or the said individual who is liable to withhold, the Government shall not collect the negligence additional tax, non-filing additional tax or withholding additional tax equal to the amount computed by applying the ratio of 5% to the income tax increased due to the said revised return, the tax to be paid in accordance with the provision of Article 32 paragraph 5 (including the case where this applies mutatis mutandis in Article 34 paragraph 3), the deficit as refered to in Article 26 paragraph 1 item 10 on the said return, or the income tax to be turned over by the said payment.

同條第三項中「第五十五條第二項及び第三項」を「第五十五條第三項及び第四項」に、「前二項の場合について、」を「第一項乃至第四項の規定により税額を徴收する場合について、第五十六條第二項の規定は、第四項の規定により源泉徴收加算税額を徴收する場合について、」に改め、同條第四項中「第一項又は第二項」を「第一項乃至第四項」に、「第三十七條第一項、」を「第三十七條、」に改め、同條第五項中「第二十三條第六項」を「第十條の四第七項」に改める。

In paragraph 3 of the same Article, "Article 55 paragraph 2 and paragraph 3" shall be amended as "Article 55 paragraph 3 and paragraph 4" and "in respect to the case of the preceding two paragraphs" shall be amended as "to the case where the tax liability is collected pursuant to the provisions of paragraphs 1 to 4 inclusive and the provision of Article 56 paragraph 2 shall apply mutatis mutandis to the case where the withholding addition tax is collected pursuant to the provision of paragraph 4" ;in paragraph 4 of the same Article, "paragraph 1 or 2," and "Article 37 paragraph 1" shall be amended respectively as "paragraphs 1 to 4 inclusive," and "Article 37" ;in paragraph 5 of the same Article, "Article 23 paragraph 6" shall be amended as "Article 10-(4) paragraph 7."

第五十七條の次に次の一條を加える。

The following one Article shall be added next to Article 57:

第五十七條の二　前條第一項の規定に該当する場合において、納税義務者が所得税額の計算の基礎となるべき事実の全部又は一部を隠ぺいし又は仮裝し、その隠ぺいし又は仮裝したところに基き確定申告書等、損失申告書又は修正確定申告書等を提出していたときは、政府は、同項の過少申告加算税額に代え、当該過少申告加算税額の計算の基礎となるべき追徴税額又は所得税額に、百分の五十の割合を乘じて計算した金額に相当する重加算税額を徴收する。

Article 57-(2).　In the case coming under paragraph 1 of the preceding Article, if a taxpayer concealed or masqueraded the whole or a part of the fact to be the basis of computation for the income tax liability and then has already filed the final return, etc., the loss return or the revised final return, etc. based on thus concealed or masqueraded fact, the Government shall collect the heavy additional tax equal to the amount computed by applying 50% to the penalty tax or income tax liability to be the basis of the computation of the negligence additional tax under the same paragraph instead of the said negligence additional tax.

前條第二項の規定に該当する場合において、納税義務者が所得税額又は純損失の金額の計算の基礎となるべき事実の全部又は一部を隠ぺいし又は仮裝し、その隠ぺいし又は仮裝したところに基いて所得税額の還付を受け又は第二十七條第二項（第二十九條第六項において準用する場合を含む。）の規定による修正確定申告書等、第二十七條第五項（第二十九條第六項において準用する場合を含む。）において準用する第二十七條第一項の規定による申告書若しくは第三十六條の二第二項（同條第三項において準用する第三十六條第五項において準用する場合を含む。）の規定による附記をなした修正確定申告等を提出していたときは、政府は、前條第二項の過少申告加算税額に代え、当該過少申告加算税額の計算の基礎となるべき税額に百分の五十の割合を乘じて計算した金額に相当する重加算税額を徴收する。

In the case coming under the provision of paragraph 2 of the preceding Article, if a taxpayer concealed or masqueraded the whole or a part of the fact to be the basis of computation for the amount of income tax or net loss and, based on thus concealed or masqueraded fact, has already received the refund of income tax or filed such revised final return, etc. as provided for in Article 27 paragraph 2 (including the case where this applies mutatis mutandis in Article 29 paragraph 6) or such return as provided for by Article 27 paragraph 1 which applies mutatis mutandis in Article 27 paragraph 5 (including the case where this applies mutatis mutandis in Article 27 paragraph 6) or such revised final return, etc. with the additional mention as provided for in Article 36-(2) paragraph 2 (including the case where this applies mutatis mutandis to Article 36 paragraph 5 which applies mutatis mutandis in Article 36-(2) paragraph 3), the Government shall, instead of collecting the negligence additional tax as referred to in paragraph 2 of the preceding Article, collect the heavy additional tax equal to the amount computed by applying 50% to the tax liability to be the basis of the computation of the said negligence additional tax.

前條第三項の規定に該当する場合において、左の各号の一に該当する事由があるときは、政府は、同項の無申告加算税額の外、当該無申告加算税額の計算の基礎となつた所得税額に百分の五十の割合を乘じて計算した金額に相当する重加算税額を徴收する。

In the case coming under the provision of paragraph 3 of the preceding Article, if there is a fact coming under any of the following items, the Government shall collect the heavy additional tax equivalent to the amount computed by applying 50% to the amount of income tax to be the basis of the computation of the non-filing additional tax as referred to in the same paragraph in addition to the said non-filing additional tax:

一　前條第三項第一号の規定に該当する場合においては、納税義務者が所得税額の計算の基礎となるべき事実の全部又は一部を隠ぺいし又は仮裝し、その隠ぺいし又は仮裝したところに基いて確定申告書等の提出期限内に確定申告書等を提出しなかつたこと

1.　That a taxpayer concealed or masqueraded wholly or partially the facts to be the basis of the computation of the amount of income tax and failed to file the final return, etc. by the due date of its filing on the concealed or masqueraded facts, in the case coming under the provision of paragraph 3 item 1 or item 3 of the preceding Article;

二　前條第三項第二号の規定に該当する場合においては、納税義務者が所得税額の計算の基礎となるべき事実の全部又は一部を隠ぺいし又は仮裝し、その隠ぺいし又は仮裝したところに基いて、確定申告書等、損失申告書又は修正確定申告書等を提出していたこと

2.　That a taxpayer concealed or masqueraded wholly or partially the facts to be the basis of the computation of the amount of income tax and has filed the final return, etc. the loss return or the revised final return, etc. on the concealed or masqueraded facts, in the case coming under the provision of paragraph 3 item 2 of the preceding Article;

三　前條第三項第三号の規定に該当する場合においては、納税義務者が所得税額の計算の基礎となるべき事実の全部又は一部を隠ぺいし又は仮裝し、その隠ぺいし又は仮裝したところに基いて確定申告書等を提出しなかつたこと

3.　That a taxpayer concealed or masqueraded wholly or partially the facts to be the basis of the computation of the amount of income tax and failed to file the final return, etc. on the concealed or masqueraded facts, in the case coming under the provision of paragraph 3 item 3 of the preceding Article;

四　前條第三項第四号の規定に該当する場合においては、納税義務者が所得税額の計算の基礎となるべき事実の全部又は一部を隠ぺいし又は仮裝し、その隠ぺいし又は仮裝したところに基いて確定申告書等を提出せず又は修正確定申告書等を提出していたこと

4.　That a taxpayer concealed or masqueraded wholly or partially the facts to be the basis of the computation of the amount of income tax, and failed to file the final return, etc. or has filed the revised final return, etc. on the concealed or masqueraded facts, in the case coming under the provision of paragraph 3 item 4 of the preceding Article.

前條第四項の規定に該当する場合において、第三十七條、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、事実の全部又は一部を隠ぺいし又は仮裝し、その隠ぺいし又は仮裝したところに基いて徴收して納付すべき所得税を納付期限内に納付しなかつた場合においては、政府は、前條第四項の規定による源泉徴收加算税額の外、当該源泉徴收加算税額の計算の基礎となつた所得税額に、百分の五十の割合を乘じて計算した金額に相当する重加算税額を徴收する。

In the case coming under the provision of paragraph 4 of the preceding Article, if a person liable to withhold the income tax in accordance with the provisions of Article 37, Article 38 paragraph 1 or Articles 40 to 42 inclusive concealed or masqueraded wholly or partially the facts, or failed to pay the income tax to be withheld and paid by the due date of payment on the concealed or masqueraded facts, the Government shall collect the heavy additional tax equivalent to the amount computed by applying 50% to the amount of income tax to be the basis of the computation of the withholding additional tax as referred to in paragraph 4 of the preceding Article, in addition to the withholding additional tax.

前四項の規定に該当する場合において、納税義務者又は第三十七條、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が前條第五項の規定に該当するときは、政府は、同項に規定する過少申告加算税額、無申告加算税額又は源泉徴收加算税額の計算の基礎となる所得税額に、百分の五十の割合を乘じて計算した金額に相当する重加算税額を徴收しない。

In the case coming under the provisions of the preceding four paragraphs, if a taxpayer or a person liable to withhold the income tax according to the provisions of Article 37, Article 38 paragraph 1 or Articles 40 to 42 inclusive comes under the provision of paragraph 5 of the preceding Article, the Government shall not collect the heavy additional tax equivalent to the amount computed by applying 50% to the income tax liability to be the basis of the computation of the negligence additional tax, non-filing additional tax, and withholding additional tax as referred to under the same paragraph.

第五十五條第三項及び第四項の規定は、第一項乃至第四項の規定により重加算税額を徴收する場合について、第五十六條第二項の規定は、第四項の規定により重加算税額を徴收する場合について、これを準用する。

The provisions of Article 55 paragraph 3 and paragraph 4 shall apply mutatis mutandis to the case where the heavy additional tax is collected pursuant to the provisions of paragraphs 1 to 4 inclusive, and the provision of Article 56 paragraph 2 shall apply mutatis mutandis to the case where the heavy additional tax is collected pursuant to the provision of paragraph 4.

政府は、第一項乃至第四項の規定により徴收する重加算税額を決定したときは、これを納税義務者又は第三十七條、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に通知する。

The Government shall, when it has determined the heavy additional tax to be collected pursuant to the provisions of paragraphs 1 to 4 inclusive, shall notify the taxpayer or the person liable to withhold the income tax pursuant to the provisions of Article 37, Article 38 paragraph 1 or Articles 40 to 42 inclusive to that effect.

第十條の四第七項の規定は、前項の場合について、これを準用する。

The provision of Article 10-(4) paragraph 7 shall apply mutatis mutandis to the case under the preceding paragraph.

第六十條中「費用弁償」を削る。

In Article 60, "Compensation of cost" shall be deleted.

第六十一條の次に次の一條を加える。

The following one Article shall be added next to Article 61:

第六十一條の二　この法律の施行地において法人が左の各号に掲げる金額の支拂をなす場合においては、当該法人は、命令の定めるところにより、政府及び当該金額の支拂を受ける者に対して、当該金額を通知しなければならない。

Article 61-(2).　In cases where a corporation makes payments as referred to under any one of the following items within the enforcement area of this Law, the corporation concerned shall, as may be provided for by order, notice the amount of the said payment to the Government and to a person who receives the amount of the said payment:

一　株式の消却若しくは資本の減少に因り株主に対し、又は退社、脱退若しくは出資の減少に因り持分の拂戻として社員若しくは出資者に対し、支拂又は交付する金銭の額又は金銭以外の財産の価額（株式又は出資についてはその拂込金額　以下本條において同じ。）及びこれらの額の合計額（数回に分割して支拂又は交付するときは、すでに支拂又は交付した額の累計額　以下本條において同じ。）

1.　The amount of money or value of the property other than money (or paid-up amount in respect to shares of stock or investment;　hereinafter the same in this Article) to be paid or delivered to the shareholder due to the redemption of shares of stock or the reduction of capital or to the investor as the refund of share due to the retirement, seccession or decrease in investment, and the total of the said amounts (or the total sum of the amount to have been already paid or delivered, in case of payment and delivery in installments;　hereinafter the same in this Article);

二　解散に因り残余財産の分配として株主、社員又は出資者に対し支拂又は交付する金銭の額又は金銭以外の財産の価格及びこれらの額の合計額

2.　The amount of money or value of the property other than money to be paid or delivered to the shareholder, partner or investor as distribution of residual assets due to the dissolution of the corporation, and the total of the said amount;

三　被合併法人の株主、社員又は出資者に対し合併に因り支拂又は交付する金銭の額又は株式若しくは出資の拂込金額及びこれらの額の合計額

3.　The amount of money or value of the property other than money or paid-up amount of shares of stock or investment, to be paid or delivered to the shareholder, partner or investor of the amalgamated corporation, and the total of the said amounts.

前項の通知には、法人税法第十六條に規定する積立金額をその法人（合併の場合においては、被合併法人）の株式又は出資の数で除した金額を附記しなければならない。

The government, shall append, in the notification under the preceding paragraph, the amount as computed by dividing the reserve fund under the provision of Article 16 of the Corporation Tax Law by the number of shares of stock or investment of the corporation (or the amalgamated corporation in the case of amalgamation).

解散（残余財産の分配として他の法人の株式又は出資を交付し又は引き当てる場合に限る。以下本條において同じ。）又は合併の場合においては、前項の積立金額は、当該他の法人又は合併法人に引き継がれなかつた部分の金額に限るものとする。

In the case of dissolution (limited to the case where the shares of stock or investment of other corporation is delivered or appropriated as the distribution of residual assets;hereinafter the same in this Article) or amalgamation, the reserve fund under the preceding paragraph shall be limited to the amount which was not transferred to such other corporation or amalgamating corporation.

解散の場合においては、前二項の積立金額は、その解散の時における積立金額から成る部分の金額（解散法人の清算中の各事業年度において当該積立金に課せられた法人税がある場合においては、当該税額を控除した金額とするものとする。）に限るものとする。

In the case of dissolution, the reserve fund under the preceding two paragraphs shall be limited to the amount which consits of the reserve existing at the time of dissolution (or, in the case where there is corporation tax amount imposed on the reserve concerned for each accounting period under the liquidation of the dissolved corporation, the amount less the said tax amount).

第二項の規定により附記すべき金額は、同項の規定によりその数で除する株式について、数種の株式がある場合又は株金全額の拂込が完了していない場合においては、当該株式の利益の配当又は残余財産の分配に対する権利の割合に応じて同項の計算を行つた金額とする。

In cases where there are several kinds of shares of stock in respect to the shares of stock to be the divisor under the provision of paragraph 2 or in the case where the amount of shares of stock is not paid, the amount to be appended in accordance with the provision of paragraph 2 shall be the amount obtained by the computation under the same paragraph according to the ratio of the right on the dividend of profits of the shares of stock or on the distribution of the residual assets.

第六十二條第一項第三号中「扶養親族の数」を「扶養親族及び不具者の数」に改め、同條の次に次の三條を加える。

In Article 62 paragraph 1 item 3, "Number of dependents" shall be amended as "Number of dependents and physically handicapped persons" ;and the following three Articles shall be added next to Article 62:

第六十二條の二　第三十八條第一項の規定に該当する給與支拂者は、命令の定めるところにより、その給與の支拂の際、支拂うベき給與の金額及び同項又は第四十條の規定により徴收する所得税額（第四十三條第二項の規定により控除する金額がある場合においては、当該金額を含む。）を記載した支拂明細書を、その給與の支拂を受ける者に交付しなければならない。

Article 62-(2).　A payer of earned incomes coming under the provision of Article 38 paragraph 1 shall, as may be provided for by order, deliver, at the time of payment, the detailed statement on payment stating therein the amount of earned income to be paid, and the amount of income tax to be withheld pursuant to the provisions of the same paragraph or Article 40 (in the case where there is the amount to be deducted pursuant to the provision of Article 43 paragraph 2, such amount shall be included) to the person who receives the earned income.

第三十八條第一項の規定に該当する給與支拂者は、同項若しくは第四十條の規定により所得税を納付したとき又は第四十三條第一項の規定により所得税を徴收されたときは、命令の定めるところにより、当該所得税額の計算書及び納付し又は徴收されたことを示す書類を掲示しなければならない。

When a payer of earned incomes coming under the provision of Article 38 paragraph 1 has paid the income tax pursuant to the provision of the same paragraph or Article 40 or when the income tax has been collected from him pursuant to the provision of Article 43 paragraph 1, he shall, as may be provided for by order, post the account statement on the income tax concerned and the documents showing the payment or collection thereof to the public information.

第六十二條の三　第一條第一項又は第二項第一号の規定に該当する個人でその年中の総所得金額が七十万円をこえるもの又はその年十二月三十一日午後十二時において有する財産の価額からその時において現に存する債務（公租公課を含む。以下同じ。）の金額を控除した金額が三百万円をこえるものは、命令の定めるところによりその時において有する財産の種類及び価額並びに債務の金額その他必要な事項を記載した財産及び債務の明細表を、確定申告書、農業確定申告書、損失申告書、修正確定申告書、修正農業確定申告書又は修正損失申告書に添附して提出しなければならない。但し、富裕税法第十八條第一項乃至第三項の規定により申告書を提出すべき者については、この限りでない。

Article 62-(3).　Any individual falling under the provision of Article 1 paragraph 1 or paragraph 2 item 1, if his total income for the year is more than 700,000 yen or if the value of his properties after deduction of the existing liabilities (including public taxes and imposts;hereinafter the same) at 12 o'clock p. m. of December 31 of the year is more than 3,000,000 yen, he shall, as may be prescribed by order, file detailed statement on his properties and liabilities together with his final return, farm final return, loss return, revised final return, revised farm final return or revised loss return, stating in the detailed statement the kind or the value of his properties and the amount of his liabilities existing at the same time and other necessary matters. However, the same shall not apply to any person who is to file a return in accordance with the provision of Article 18 paragraphs 1 to 3 inclusive of the Net Worth Tax Law.

前項の規定により財産及び債務の明細表を添附して提出する義務がある者が同項に規定する申告書の提出前に死亡した場合においては、相続人は、命令の定めるところにより、同項に規定する財産及び債務の明細表を、第二十六條第四項（第二十六條の二第二項、第二十六條の三第三項又は第二十七條第八項において準用する場合を含む。）の規定により提出する申告書に添附して提出しなければならない。但し、富裕税法第十八條第四項の規定により申告書を提出すべき者については、この限りでない。

In cases where a person liable to file the detailed statement on his properties and liabilities. together with his return in accordance with the provision of the preceding paragraph has died before filling his return as provided for in the same paragraph, his successor shall, as may be prescribed by order, file the detailed statement on the properties and liabilities as provided for in the same paragraph together with the return to be filed in accordance with the provision of Article 26 paragraph 4 (including the case where this applies mutatis mutandis in Article 26-(2) paragraph 2, Article 26-(3) paragraph 3 or Article 27 paragraph 8). However, the same shall not apply to the person who is to file a return in accordance with the provision of Article 18 paragraph 4 of the Net Worth Tax Law.

前二項の場合において、第十三條の二第一項又は第十三條の三第一項の規定により所得の金額を合算するときは、第一項中総所得金額とあるのは、主たる所得者以外の親族の資産所得の金額又は扶養親族の総所得金額（第十三條の三第二項の規定の適用がある場合においては、総所得金額から資産所得の金額を控除した金額）を主たる所得者の総所得金額又は納税義務者の総所得金額（同項の規定の適用がある場合においては、総所得金額から資産所得の金額を控除した金額）に合算した金額とする。

In the case under the preceding two paragraphs, if the incomes are aggregated in accordance with the provision of Article 13-(2) paragraph 1 or Article 13-(3) paragraph 1, "total income" in paragraph 1 shall be the amount obtained by aggregating the amount of capital income held by the relative other than the principal income earner or the amount of total income held by the dependents (in the case where the provision of Article 13-(3) paragraph 2 applies, the amount of total income minus capital income) with the total income of the principal income earner or of the taxpayer (in the case where the provision of the said paragraph applies, the amount of total income minus capital income).

第一項又は第二項の場合において、第十三條の二第一項又は第十三條の三第一項の規定により所得の金額を合算するときは、第一項の財産及び債務は、主たる所得者及び主たる所得者以外の親族又は納税義務者及び扶養親族の財産及び債務の合算額による。この場合において、第十三條の三第二項の規定の適用があるときは、主たる所得者以外の親族又は扶養親族の財産及び債務の合算は、主たる所得者又は納税義務者のいずれか一に対してなせば足りる。

In the case under paragraph 1 or paragraph 2, if incomes are aggregated in accordance with the provision of Article 13-(2) paragraph 1 or Article 13-(3) paragraph 1, the properties and liabilities under paragraph 1 shall be the aggregate of properties and liabilities of the principal income earner and of other relatives than the principal income earner or the aggregate of properties and liabilities of the taxpayer and of his dependents. In this case, if the provision of Article 13-(3) paragraph 2 applies, the value of properties and the amount of liabilities of the relative other than the principal income earner or of the dependents may be aggregated with those of either the principal income earner or the taxpayer.

前二項の場合においては、第一項に規定する財産及び債務の明細表は、各人別に区分して記載しなければならない。

In the case under the preceding two paragraphs, the detailed statement on properties and liabilities shall be entered separately for each of the persons.

第一項に規定する財産の価額及び債務の金額は、富裕税法第三章の規定により評価した価額又は金額による。

The value of properties and the amount of liabilities as provided for in paragraph 1 shall be the value and the amount which are obtained through the appraisal as provided for in Chapter III of the Net Worth Tax Law.

第六十二條の四　政府は、確定申告書又は農業確定申告書を提出すべき者が前條第一項に規定する財産及び債務の明細表を添附して提出しなかつた場合において、その者の所得税額（第十三條の二第一項又は第十三條の三第一項の規定の適用がある場合においては、これらの規定に規定するあん分前の税額）が十万円以上であり、且つ、その添附しなかつたことについて正当な事由がないと認めるときは、その者に対し、一万円の加算税額を徴收する。

Article 62-(4).　In cases where a person who is liable to file the final return or the farm final return has not attached the detailed statement on the properties and liabilities as provided for in paragraph 1 of the preceding Article, if the amount of his income tax (in the case where the provision of Article 13-(2) paragraph 1 or Article 13-(3) paragraph 1 applies, the amount of tax before having been divided proportionally in accordance with the provision of such paragraph) is more than 100,000 yen and if the reasonable cause for failure to attach the detailed statement can not be recognized by the Government, the Government shall collect an additional tax of 10,000 yen from him.

政府は、前項の規定により徴收する加算税額を決定したときは、これを納税義務者に通知する。

In cases where the Government has decided the additional tax to be collected in accordance with the provision of the preceding paragraph, it shall notify the taxpayer of such decision.

第十條の四第七項の規定は、前項の場合について、これを準用する。

The provision of Article 10-(4) paragraph 7 shall apply mutatis mutandis to the case under the preceding paragraph.

第六十三條第一号中「納税義務者又は」を「納税義務者、」に改め、「認められる者」の下に「又は損失申告書（第二十九條第一項又は第二項に規定する申告書で損失申告書に相当するものを含む。）を提出した者」を加え、同條第二号中「前二條」を「第六十一條又は第六十二條」に改め、同條第三号中「納税義務者若しくは納税義務があると認められる者」を「第一号に掲げる者」に改める。

Article 63 item 1 shall be amended as follows: 1. Taxpayer, persons deemed to pay the tax, or person who have filed the loss return (including such return identical to loss return as referred to in Article 29 paragraph 1 or paragraph 2). In item 2 of the same Article, "the preceding two Articles" shall be amended as "Article 61 or Article 62" ;and in item 3 of the said Article, "persons liable or deemed liable to pay the tax" shall be amended as "persons as enumerated in item 1."

第六十四條中「その団体員の所得に関する事項」を「その団体員の所得の調査に関し参考となるべき事項（団体員の個人ごとの所得の金額及び団体が団体員から特に報告を求めることを必要とする事項を除く。）」に改める。

In Article 64, "the matters relating to incomes of members thereof" shall be amended as "the matters to be served as a reference concerning the investigation of incomes of members thereof (excluding the income for each member thereof and the matters for which organization is required to demand specially the report from the members thereof)."

第六十五條に次の三項を加える。

The following three paragraphs shall be added next to Article 65:

政府は、第一項又は前項前段の規定による納税地が納税義務者の所得の状況からみて所得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、当該納税義務者の納税地を指定することができる。

In the case where, judging from the conditions of income of a taxpayer, the Government deems the place of payment as referred to in the provision of paragraph 1 or the former part of the preceding paragraph to be inadequate as place of payment of the income tax, the Government may, regardless of these provisions, designate the place of payment for the taxpayer concerned.

政府は、第二項後段又は前項の規定により納税地を指定したときは、その旨を、納税義務者に通知する。

In cases where the Government designated the place of tax payment pursuant to the provision of the latter part of paragraph 2 of the preceding paragraph, the Government shall notify the taxpayer of the fact to that effect.

第十條の四第七項の規定は、前項の場合について、これを準用する。

The provision of Article 10-(4) paragraph 7 shall apply mutatis mutandis to the case coming under the preceding paragraph.

第六十六條の次に次の一條を加える。

The following one Article shall be added next to Article 66:

第六十六條の二　第一條第一項又は第二項第一号の規定に該当する個人は、この法律の施行地においてあらたに商業、工業その他命令で定める事業を開始するとき又はあらたにその事業場を設け、これを変更し若しくはこれを廃止するときは、命令の定めるところにより、政府に申告しなければならない。

Article 66-(2).　In cases where an individual coming under the provision of Article 1 paragraph 1 or paragraph 2 item 1 newly opens commerce, industry or other business activity as may be provided for by order, or newly establishes, changes or abolishes the place of business, within the enforcement area of this Law, he shall report the fact to that effect to the Government, as may be provided for by order.

第六十七條を次のように改める。

Article 67 shall be amended as follows:

第六十七條　政府は、同族会社の行為又は計算で、これを容認した場合においてその株主若しくは社員又はその親族、使用人等その株主若しくは社員と特殊の関係がある者の所得税の負担を不当に減少させる結果となると認められるものがあるときは、第四十四條第一項乃至第三項又は第四十六條第一項乃至第六項の規定による更正又は決定に際し、その行為又は計算にかかわらず、その認めるところにより、第二十一條第一項第一号乃至第五号に規定する額若しくは予定納税額又は第二十六條第一項第一号乃至第五号及び第十号若しくは第二十六條の三第一項第一号に規定する額を計算することができる。

Article 67.　In cases where the disposal or accounting of a family corporation is admitted, when the burden of the income tax of the shareholder, partner, or his relative or employee, etc. who is in special connection with the said shareholder or partner is deemed to be unfairly reduced, the Government may, regardless of the said disposal or accounting, compute the provisionally declared tax as provided for in Article 21 paragraph 1 items 1 to 5 inclusive or the amount as provided for in Article 26 paragraph 1 items 1 to 5 inclusive and item 10 or Article 26-(3) paragraph 1 item 1, on its own judgement, when correction or determination is made pursuant to the provisions of Article 44 paragraphs 1 to 3 inclusive or Article 46 paragraphs 1 to 6 inclusive.

前項の同族会社とは、法人税法第七條の二に規定する会社をいう。

A family corporation under the preceding paragraph shall mean a corporation as referred to in Article 7-(2) of the Corporation Tax Law.

第六十九條及び第七十條を次のように改める。

Article 69 and Article 70 shall be amended as follows:

第六十九條　詐僞その他不正の行為により、第二十六條第一項第三号乃至第五号に規定する所得税額につき所得税を免れ又は第三十六條第三項（同條第五項において準用する場合を含む。）若しくは第三十六條の二第一項（同條第三項において準用する第三十六條第五項において準用する場合を含む。）の規定による所得税額の還付を受けた者は、これを三年以下の懲役若しくは五百万円以下の罰金に処し又はこれを併科する。

Article 69.　A person who has evaded the income tax under the provision of Article 26 paragraph 1 items 3 to 5 inclusive or received the refund of the income tax under the provision of Article 36 paragraph 3 (including the case where this applies mutatis mutandis in paragraph 5 of the same Article) or Article 36-(2) paragraph 1 (including the case where this applies mutatis mutandis in Article 36 paragraph 5 which applies mutatis mutandis in Article 36-(2) paragraph 3) by an act of fraud or other unjust means, shall be punished with penal servitude for not more than three years and/or with a fine of not more than 5,000,000 yen.

前項の免れた又は還付を受けた所得税額が五百万円をこえるときは、情状に因り、同項の罰金は、五百万円をこえその免れた又は還付を受けた所得税額に相当する金額以下となすことができる。

In cases where the income tax evaded or refunded under the preceding paragraph is more than 5,000,000 yen, the fine under the same paragraph may, according to circumstances, be more than 5,000,000 yen and not more than the amount equivalent to the income tax evaded or refunded.

第一項の場合においては、政府は、直ちに、その免れた所得税額又は還付を受けた所得税額（第三十六條第六項（第三十六條の二第三項において準用する場合を含む。）の規定により加算された金額のうち当該過大となつた税額に対応する部分の金額を含む。）を徴收する。

In the case of paragraph 1, the Government shall immediately collect the income tax evaded or refunded (including the amount equivalent to the tax which has become excess among the amount as added pursuant to the provision of Article 36 paragraph 6 (including the case where this applies mutatis mutandis in Article 36-(2) paragraph 3)).

第六十九條の二　詐僞その他不正の行為により、第三十七條、第三十八條第一項又は第四十條乃至第四十二條の規定により徴收せらるべき所得税を免れた者は、これを三年以下の懲役若しくは五十万円以下の罰金に処し又はこれを併科する。

Article 69-(2).　A person who has evaded the income tax to be collected pursuant to the provisions of Article 37, Article 38 paragraph 1 or Articles 40 to 42 inclusive by an act of fraud or other unjust means shall be punished with penal servitude not more than three years and/or with a fine not more than 500,000 yen.

前項の免れた所得税額五十万円をこえるときは、情状に因り、同項の罰金は、五十万円をこえその免れた所得税額に相当する金額以下となすことができる。

In cases where the income tax evaded under the preceding paragraph is more than 500,000 yen, the fine under the same paragraph may, according to circumstances, be more than 500,000 yen and not more than the amount equivalent to the income tax evaded.

第六十九條の三　第三十七條、第三十八條第一項又は第四十條乃至第四十二條の規定により徴收して納付すべき所得税を納付しなかつた者は、これを三年以下の懲役若しくは百万円以下の罰金に処し又はこれを併科する。

Article 69-(3).　A person who has not turned over the income tax to be withheld and turned over pursuant to the provision of Article 37, Article 38 paragraph 1 or Articles 40 to 42 inclusive shall be punished with penal servitude not more than three years and/or with a fine not more than 1,000,000 yen.

前項の納付しなかつた所有税額が百万円をこえるときは、情状に因り、同項の罰金は、百万円をこえその納付しなかつた所得税額に相当する金額以下となすことができる。

In cases where the income tax which has not been turned over under the preceding paragraph is more than 1,000,000 yen, the fine under the same paragraph may, accordance to circumstances, be more than 1,000,000 yen and not more than the amount equivalent to the income tax which has not been turned over.

第三十七條、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所得を支拂つた場合において、支拂を受けた者ごとの支拂金額を知ることができないときは、その金額の総額に対し百分の五十の割合を乘じて計算した金額を、徴收して納付すべき所得税額とみなして、前二項の規定を適用する。

In cases where the income from which the income tax is to be withheld pursuant to the provisions of Article 37, Article 38, paragraph 1 or Articles 40 to 42 inclusive has been paid, if the income for each person who has received the payment is unable to be found out, the preceding two paragraphs shall apply by regarding the amount computed by multiplying the total of such income by 50% as the amount of income tax which is to be withheld and turned over.

第一項の場合においては、政府は、直ちに、その納付しなかつた所得税を、その納付しなかつた者から徴收する。

In the case of paragraph 1, the Government shall immediately collect the income tax which has not been paid from the person who has not paid the income tax.

第六十九條の四　正当な事由がなくて確定申告書、農業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で確定申告書若しくは農業確定申告書に相当するものを当該申告書の提出期限内に提出しなかつた者は、これを一年以下の懲役又は二十万円以下の罰金に処する。但し、情状に因り、その刑を免除することができる。

Article 69-(4).　A person who has not filed the final return, the farm final return or such return under the provision of Article 29 paragraph 1 or paragraph 2 as corresponding to the final return or the farm final return, by the due date of filing of the return concerned without good reasons shall be punished with imprisonment for not more than a year or with a fine not more than 200,000 yen;provided that the said punishment shall be exempted according to circumstances.

第七十條　左の各号の一に該当する者は、これを一年以下の懲役又は二十万円以下の罰金に処する。但し、第三号の規定に該当する者が、当該所得税について第六十九條の三の規定に該当するに至つたときは、同條の例による。

Article 70.　A person who comes under each of the following items shall be punished with penal servitude for not more than one year or with a fine not more than 200,000 yen, provided that, in the case where the person who comes under the provision of item 3 has become to come under the provision of Article 69-(3) in respect to the income tax concerned, the same Article shall apply thereto:

一　前年分について確定申告書又は農業確定申告書を提出する義務がなく、且つ、同年分について損失申告書を提出しなかつた者で、六月予定申告書、農業七月予定申告書、十月予定申告書、農業十一月予定申告書、十月修正予定申告書又は農業十一月修正予定申告書に虚僞の記載をなしてこれを政府に提出したもの

1.　Such a person who has not been liable to file a final return or a farm final return on his income tax for the preceding year and has failed to file the loss return for the said year, as has filed a June provisional return, farm July provisional return, October provisional return, farm November provisional return, October revised provisional return or farm November revised provisional return with the Government stating therein a falsehood;

二　第二十一條の三第二項及び第三項の書類に虚僞の記載をなして提出し政府の承認を受けた者

2.　A person who has filed a document under Article 21-(3) paragraph 2 and paragraph 3 stating therein a falsehood, and obtained the approval of the Government;

三　第三十七條、第三十八條第一項又は第四十條乃至第四十二條の規定により徴收すべき所得税を徴收しなかつた者

3.　A person who has not withheld the income tax to be withheld in accordance with the provisions of Article 37, Article 38 paragraph 1 or Articles 40 to 42 inclusive.

四　第五十九條第一項に規定する告知すべき事項について、虚僞の告知をなした者及び同項の規定に違反し告知をなさしめないで支拂をなした者

4.　A person who has posted a false notice in respect to the matters to be noticed according to the provision of Article 59 paragraph 1 and a person who has made the payment, in violation of the provision of the same paragraph, without having noticed the matters;

五　第六十一條第一項若しくは第二項の支拂調書若しくは計算書若しくは第六十二條第一項の源泉徴收票を政府に提出せず又はその支拂調書、計算書若しくは源泉徴收票に虚僞の記載をなしてこれを政府に提出した者

5.　A person who has failed to file a payment certificate or an accounting statement under Article 61 paragraph 1 or paragraph 2 or a withholding certificate under Article 62 paragraph 1 with the Government, or has filed the said payment certificate, accounting statement or withholding certificate stating therein a falsehood with the Government:

六　第六十一條の二第一項の規定による通知をなさず又は虚僞の通知をなした者

6.　A person who has failed to notice according to the provision of Article 61-(2) paragraph 1 or who has made a false notification;

七　第六十二條第一項の源泉徴收票を給與の支拂を受ける者に交付せず又はその源泉徴收票に虚僞の記載をなしてこれを交付した者

7.　A person who has failed to deliver a withholding certificate under Article 62 paragraph 1 to the person who receives the pay or who has delivered such withholding certificate stating therein a falsehood;

八　第六十二條の二第一項の規定による支拂明細書を交付せず若しくはこれに虚僞の記載をなして交付した者又は同條第二項の規定による掲示をなさず若しくは虚僞の掲示をなした者

8.　A person who has failed to deliver a detailed statement for payment as referred to in Article 62-(2) paragraph 1 or who has delivered such detailed statement stating therein a folsehood or a person who has failed to post a notice as referred to in paragraph 2 of the same Article or who has posted a false notice;

九　第六十三條の規定による帳簿書類その他の物件の検査を拒み、妨げ又は忌避した者

9.　A person who has rejected, disturbed or evaded the inspection of books, records or other articles as referred to in Article 63;

十　前号の帳簿書類で虚僞の記載をなしたものを呈示した者

10.　A person who has presented the books or records under the preceding item stating therein a falsehood;

十一　第六十三條の規定による收税官吏の質問に対し答弁をなさない者

11.　A person who has failed to answer to the inquiries made by a tax official as referred to in Article 63;

十二　前号の質問に対し虚僞の答弁をなした者

12.　A person who has answered a falsehood to the inquiries under the preceding item.

第七十一條中「二万円」を「三万円」に改める。

In Article 71, "20,000 yen" shall be amended as "30,000 yen."

第七十二條中「第六十九條又は」を「第六十九條乃至」に改める。

In Article 72, "Article 69, or Article 70" shall be amended as "Articles 69 to 70 inclusive."

第七十四條中「第六十九條第一項又は第二項」を「第六十九條乃至第六十九條の三」に改め、「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、」を削り、「懲役刑に処するときは、」を「懲役刑に処する場合又は懲役及び罰金を併科する場合における懲役刑については、」に改める。

In Article 74, "Article 69 paragraph 1 or 2" shall be amended as Articles 69 to 69-(3) inclusive, "the proviso to Article 38 paragraph 3, Article 39 paragraph 2, Articles 40 and 41" shall be deleted;and "in case an imprisonment is to be imposed" shall be amended as "in respect to the penal servitude in the case where the penal servitude is to be imposed or where both penal servitude and fine are to be imposed."

附則第五條及び附則第五條の二を次のように改める。

Article 5 and Article 5-(2) of the Supplementary Provisions shall be amended as follows:

第五條　削除

Article 5.　Deleted.

別表第一から第四までを次のように改める。

Annexed Tables I to IV inclusive shall be amended as follows:

別表第一　所得税の簡易税額表（第十五條の規定による所得税額表）

Annexed Table I Simplified Tax Amount Table of Income Tax

（一）

(1)(Income Tax Table under the provision of Article 15)

課税総所得金額又は調整所得金額（イ）		税額（ロ）	（ロ）の（イ）に対する割合	課税総所得金額又は調整所得金額（イ）		税額（ロ）	（ロ）の（イ）に対する割合	課税総所得金額又は調整所得金額（イ）		税額（ロ）	（ロ）の（イ）に対する割合
以上	未満	税額（ロ）	（ロ）の（イ）に対する割合	以上	未満	税額（ロ）	（ロ）の（イ）に対する割合	以上	未満	税額（ロ）	（ロ）の（イ）に対する割合
円	円	円	％	円	円	円	％	円	円	円	％
200円未満		0	20	36,000	37,000	7,200	20	91,000	92,000	20,800	22
200	400	40	20	37,000	38,000	7,400	20	92,000	93,000	21,100	22
400	600	80	20	38,000	39,000	7,600	20	93,000	94,000	21,400	23
600	800	120	20	39,000	40,000	7,800	20	94,000	95,000	21,700	23
800	1,000	160	20	40,000	41,000	8,000	20	95,000	96,000	22,000	23
1,000	1,200	200	20	41,000	42,000	8,200	20	96,000	97,000	22,300	23
1,200	1,400	240	20	42,000	43,000	8,400	20	97,000	98,000	22,600	23
1,400	1,600	280	20	43,000	44,000	8,600	20	98,000	99,000	22,900	23
1,600	1,800	320	20	44,000	45,000	8,800	20	99,000	100,000	23,200	23
1,800	2,000	360	20	45,000	46,000	9,000	20	100,000	101,000	23,500	23
2,000	2,200	400	20	46,000	47,000	9,200	20	101,000	102,000	23,850	23
2,200	2,400	440	20	47,000	48,000	9,400	20	102,000	103,000	24,200	23
2,400	2,600	480	20	48,000	49,000	9,600	20	103,000	104,000	24,550	23
2,600	2,800	520	20	49,000	50,000	9,800	20	104,000	105,000	24,900	23
2,800	3,000	560	20	50,000	51,000	10,000	20	105,000	106,000	25,250	24
3,000	3,500	600	20	51,000	52,000	10,250	20	106,000	107,000	25,600	24
3,500	4,000	700	20	52,000	53,000	10,500	20	107,000	108,000	25,950	24
4,000	4,500	800	20	53,000	54,000	10,750	20	108,000	109,000	26,300	24
4,500	5,000	900	20	54,000	55,000	11,000	20	109,000	110,000	26,650	24
5,000	5,500	1,000	20	55,000	56,000	11,250	20	110,000	111,000	27,000	24
5,500	6,000	1,100	20	56,000	57,000	11,500	20	111,000	112,000	27,350	24
6,000	6,500	1,200	20	57,000	58,000	11,750	20	112,000	113,000	27,700	24
6,500	7,000	1,300	20	58,000	59,000	12,000	20	113,000	114,000	28,050	24
7,000	7,500	1,400	20	59,000	60,000	12,250	20	114,000	115,000	28,400	24
7,500	8,000	1,500	20	60,000	61,000	12,500	20	115,000	116,000	28,750	25
8,000	8,500	1,600	20	61,000	62,000	12,750	20	116,000	117,000	29,100	25
8,500	9,000	1,700	20	62,000	63,000	13,000	20	117,000	118,000	29,450	25
9,000	9,500	1,800	20	63,000	64,000	13,250	21	118,000	119,000	29,800	25
9,500	10,000	1,900	20	64,000	65,000	13,500	21	119,000	120,000	30,150	25
10,000	11,000	2,000	20	65,000	66,000	13,750	21	120,000	121,000	30,500	25
11,000	12,000	2,200	20	66,000	67,000	14,000	21	121,000	122,000	30,900	25
12,000	13,000	2,400	20	67,000	68,000	14,250	21	122,000	123,000	31,300	25
13,000	14,000	2,600	20	68,000	69,000	14,500	21	123,000	124,000	31,700	25
14,000	15,000	2,800	20	69,000	70,000	14,750	21	124,000	125,000	32,100	25
15,000	16,000	3,000	20	70,000	71,000	15,000	21	125,000	126,000	32,500	26
16,000	17,000	3,200	20	71,000	72,000	15,250	21	126,000	127,000	32,900	26
17,000	18,000	3,400	20	72,000	73,000	15,500	21	127,000	128,000	33,300	26
18,000	19,000	3,600	20	73,000	74,000	15,750	21	128,000	129,000	33,700	26
19,000	20,000	3,800	20	74,000	75,000	16,000	21	129,000	130,000	34,100	26
20,000	21,000	4,000	20	75,000	76,000	16,250	21	130,000	131,000	34,500	26
21,000	22,000	4,200	20	76,000	77,000	16,500	21	131,000	132,000	34,900	26
22,000	23,000	4,400	20	77,000	78,000	16,750	21	132,000	133,000	35,300	26
23,000	24,000	4,600	20	78,000	79,000	17,000	21	133,000	134,000	35,700	26
24,000	25,000	4,800	20	79,000	80,000	17,250	21	134,000	135,000	36,100	26
25,000	26,000	5,000	20	80,000	81,000	17,500	21	135,000	136,000	36,500	27
26,000	27,000	5,200	20	81,000	82,000	17,800	21	136,000	137,000	36,900	27
27,000	28,000	5,400	20	82,000	83,000	18,100	22	137,000	138,000	37,300	27
28,000	29,000	5,600	20	83,000	84,000	18,400	22	138,000	139,000	37,700	27
29,000	30,000	5,800	20	84,000	85,000	18,700	22	139,000	140,000	38,100	27
30,000	31,000	6,000	20	85,000	86,000	19,000	22	140,000	141,000	38,500	27
31,000	32,000	6,200	20	86,000	87,000	19,300	22	141,000	142,000	38,900	27
32,000	33,000	6,400	20	87,000	88,000	19,600	22	142,000	143,000	39,300	27
33,000	34,000	6,600	20	88,000	89,000	19,900	22	143,000	144,000	39,700	27
34,000	35,000	6,800	20	89,000	90,000	20,200	22	144,000	145,000	40,100	27
35,000	36,000	7,000	20	90,000	91,000	20,500	22	145,000	146,000	40,500	27

Amount of taxable total income or adjusted income (a)		Tax amount (b)	b/a	Amount of taxable total income or adjusted income (a)		Tax amount (b)	b/a	Amount of taxable total income or adjusted income (a)		Tax amount (b)	b/a
At least	But less than	Tax amount (b)	b/a	At least	But less than	Tax amount (b)	b/a	At least	But less than	Tax amount (b)	b/a
\	\	\	%	\	\	\	%	\	\	\	%
less than 200		0	20	36,000	37,000	7,200	20	91,000	92,000	20,800	22
200	400	40	20	37,000	38,000	7,400	20	92,000	93,000	21,100	22
400	600	80	20	38,000	39,000	7,600	20	93,000	94,000	21,400	23
600	800	120	20	39,000	40,000	7,800	20	94,000	95,000	21,700	23
800	1,000	160	20	40,000	41,000	8,000	20	95,000	96,000	22,000	23
1,000	1,200	200	20	41,000	42,000	8,200	20	96,000	97,000	22,300	23
1,200	1,400	240	20	42,000	43,000	8,400	20	97,000	98,000	22,600	23
1,400	1,600	280	20	43,000	44,000	8,600	20	98,000	99,000	22,900	23
1,600	1,800	320	20	44,000	45,000	8,800	20	99,000	100,000	23,200	23
1,800	2,000	360	20	45,000	46,000	9,000	20	100,000	101,000	23,500	23
2,000	2,200	400	20	46,000	47,000	9,200	20	101,000	102,000	23,850	23
2,200	2,400	440	20	47,000	48,000	9,400	20	102,000	103,000	24,200	23
2,400	2,600	480	20	48,000	49,000	9,600	20	103,000	104,000	24,550	23
2,600	2,800	520	20	49,000	50,000	9,800	20	104,000	105,000	24,900	23
2,800	3,000	560	20	50,000	51,000	10,000	20	105,000	106,000	25,250	24
3,000	3,500	600	20	51,000	52,000	10,250	20	106,000	107,000	25,600	24
3,500	4,000	700	20	52,000	53,000	10,500	20	107,000	108,000	25,950	24
4,000	4,500	800	20	53,000	54,000	10,750	20	108,000	109,000	26,300	24
4,500	5,000	900	20	54,000	55,000	11,000	20	109,000	110,000	26,650	24
5,000	5,500	1,000	20	55,000	56,000	11,250	20	110,000	111,000	27,000	24
5,500	6,000	1,100	20	56,000	57,000	11,500	20	111,000	112,000	27,350	24
6,000	6,500	1,200	20	57,000	58,000	11,750	20	112,000	113,000	27,700	24
6,500	7,000	1,300	20	58,000	59,000	12,000	20	113,000	114,000	28,050	24
7,000	7,500	1,400	20	59,000	60,000	12,250	20	114,000	115,000	28,400	24
7,500	8,000	1,500	20	60,000	61,000	12,500	20	115,000	116,000	28,750	25
8,000	8,500	1,600	20	61,000	62,000	12,750	20	116,000	117,000	29,100	25
8,500	9,000	1,700	20	62,000	63,000	13,000	20	117,000	118,000	29,450	25
9,000	9,500	1,800	20	63,000	64,000	13,250	21	118,000	119,000	29,800	25
9,500	10,000	1,900	20	64,000	65,000	13,500	21	119,000	120,000	30,150	25
10,000	11,000	2,000	20	65,000	66,000	13,750	21	120,000	121,000	30,500	25
11,000	12,000	2,200	20	66,000	67,000	14,000	21	121,000	122,000	30,900	25
12,000	13,000	2,400	20	67,000	68,000	14,250	21	122,000	123,000	31,300	25
13,000	14,000	2,600	20	68,000	69,000	14,500	21	123,000	124,000	31,700	25
14,000	15,000	2,800	20	69,000	70,000	14,750	21	124,000	125,000	32,100	25
15,000	16,000	3,000	20	70,000	71,000	15,000	21	125,000	126,000	32,500	26
16,000	17,000	3,200	20	71,000	72,000	15,250	21	126,000	127,000	32,900	26
17,000	18,000	3,400	20	72,000	73,000	15,500	21	127,000	128,000	33,300	26
18,000	19,000	3,600	20	73,000	74,000	15,750	21	128,000	129,000	33,700	26
19,000	20,000	3,800	20	74,000	75,000	16,000	21	129,000	130,000	34,100	26
20,000	21,000	4,000	20	75,000	76,000	16,250	21	130,000	131,000	34,500	26
21,000	22,000	4,200	20	76,000	77,000	16,500	21	131,000	132,000	34,900	26
22,000	23,000	4,400	20	77,000	78,000	16,750	21	132,000	133,000	35,300	26
23,000	24,000	4,600	20	78,000	79,000	17,000	21	133,000	134,000	35,700	26
24,000	25,000	4,800	20	79,000	80,000	17,250	21	134,000	135,000	36,100	26
25,000	26,000	5,000	20	80,000	81,000	17,500	21	135,000	136,000	36,500	27
26,000	27,000	5,200	20	81,000	82,000	17,800	21	136,000	137,000	36,900	27
27,000	28,000	5,400	20	82,000	83,000	18,100	22	137,000	138,000	37,300	27
28,000	29,000	5,600	20	83,000	84,000	18,400	22	138,000	139,000	37,700	27
29,000	30,000	5,800	20	84,000	85,000	18,700	22	139,000	140,000	38,100	27
30,000	31,000	6,000	20	85,000	86,000	19,000	22	140,000	141,000	38,500	27
31,000	32,000	6,200	20	86,000	87,000	19,300	22	141,000	142,000	38,900	27
32,000	33,000	6,400	20	87,000	88,000	19,600	22	142,000	143,000	39,300	27
33,000	34,000	6,600	20	88,000	89,000	19,900	22	143,000	144,000	39,700	27
34,000	35,000	6,800	20	89,000	90,000	20,200	22	144,000	145,000	40,100	27
35,000	36,000	7,000	20	90,000	91,000	20,500	22	145,000	146,000	40,500	27

（二）

(2)

課税総所得金額又は調整所得金額（イ）		税額（ロ）	（ロ）の（イ）に対する割合	課税総所得金額又は調整所得金額（イ）		税額（ロ）	（ロ）の（イ）に対する割合	課税総所得金額又は調整所得金額（イ）		税額（ロ）	（ロ）の（イ）に対する割合
以上	未満	税額（ロ）	（ロ）の（イ）に対する割合	以上	未満	税額（ロ）	（ロ）の（イ）に対する割合	以上	未満	税額（ロ）	（ロ）の（イ）に対する割合
円	円	円	％	円	円	円	％	円	円	円	％
146,000	147,000	40,900	28	201,000	202,000	65,500	32	256,000	257,000	93,000	36
147,000	148,000	41,300	28	202,000	203,000	66,000	32	257,000	258,000	93,500	36
148,000	149,000	41,700	28	203,000	204,000	66,500	32	258,000	259,000	94,000	36
149,000	150,000	42,100	28	204,000	205,000	67,000	32	259,000	260,000	94,500	36
150,000	151,000	42,500	28	205,000	206,000	67,500	32	260,000	261,000	95,000	36
151,000	152,000	42,950	28	206,000	207,000	68,000	33	261,000	262,000	95,500	36
152,000	153,000	43,400	28	207,000	208,000	68,500	33	262,000	263,000	96,000	36
153,000	154,000	43,850	28	208,000	209,000	69,000	33	263,000	264,000	96,500	36
154,000	155,000	44,300	28	209,000	210,000	69,500	33	264,000	265,000	97,000	36
155,000	156,000	44,750	28	210,000	211,000	70,000	33	265,000	266,000	97,500	36
156,000	157,000	45,200	28	211,000	212,000	70,500	33	266,000	267,000	98,000	36
157,000	158,000	45,650	29	212,000	213,000	71,000	33	267,000	268,000	98,500	36
158,000	159,000	46,100	29	213,000	214,000	71,500	33	268,000	269,000	99,000	36
159,000	160,000	46,550	29	214,000	215,000	72,000	33	269,000	270,000	99,500	36
160,000	161,000	47,000	29	215,000	216,000	72,500	33	270,000	271,000	100,000	37
161,000	162,000	47,450	29	216,000	217,000	73,000	33	271,000	272,000	100,500	37
162,000	163,000	47,900	29	217,000	218,000	73,500	33	272,000	273,000	101,000	37
163,000	164,000	48,350	29	218,000	219,000	74,000	33	273,000	274,000	101,500	37
164,000	165,000	48,800	29	219,000	220,000	74,500	34	274,000	275,000	102,000	37
165,000	166,000	49,250	29	220,000	221,000	75,000	34	275,000	276,000	102,500	37
166,000	167,000	49,700	29	221,000	222,000	75,500	34	276,000	277,000	103,000	37
167,000	168,000	50,150	30	222,000	223,000	76,000	34	277,000	278,000	103,500	37
168,000	169,000	50,600	30	223,000	224,000	76,500	34	278,000	279,000	104,000	37
169,000	170,000	51,050	30	224,000	225,000	77,000	34	279,000	280,000	104,500	37
170,000	171,000	51,500	30	225,000	226,000	77,500	34	280,000	281,000	105,000	37
171,000	172,000	51,950	30	226,000	227,000	78,000	34	281,000	282,000	105,500	37
172,000	173,000	52,400	30	227,000	228,000	78,500	34	282,000	283,000	106,000	37
173,000	174,000	52,850	30	228,000	229,000	79,000	34	283,000	284,000	106,500	37
174,000	175,000	53,300	30	229,000	230,000	79,500	34	284,000	285,000	107,000	37
175,000	176,000	53,750	30	230,000	231,000	80,000	34	285,000	286,000	107,500	37
176,000	177,000	54,200	30	231,000	232,000	80,500	34	286,000	287,000	108,000	37
177,000	178,000	54,650	30	232,000	233,000	81,000	34	287,000	288,000	108,500	37
178,000	179,000	55,100	30	233,000	234,000	81,500	34	288,000	289,000	109,000	37
179,000	180,000	55,550	31	234,000	235,000	82,000	35	289,000	290,000	109,500	37
180,000	181,000	56,000	31	235,000	236,000	82,500	35	290,000	291,000	110,000	37
181,000	182,000	56,450	31	236,000	237,000	83,000	35	291,000	292,000	110,500	37
182,000	183,000	56,900	31	237,000	238,000	83,500	35	292,000	293,000	111,000	38
183,000	184,000	57,350	31	238,000	239,000	84,000	35	293,000	294,000	111,500	38
184,000	185,000	57,800	31	239,000	240,000	84,500	35	294,000	295,000	112,000	38
185,000	186,000	58,250	31	240,000	241,000	85,000	35	295,000	296,000	112,500	38
186,000	187,000	58,700	31	241,000	242,000	85,500	35	296,000	297,000	113,000	38
187,000	188,000	59,150	31	242,000	243,000	86,000	35	297,000	298,000	113,500	38
188,000	189,000	59,600	31	243,000	244,000	86,500	35	298,000	299,000	114,000	38
189,000	190,000	60,050	31	244,000	245,000	87,000	35	299,000	300,000	114,500	38
190,000	191,000	60,500	31	245,000	246,000	87,500	35	300,000円		115,000	38
191,000	192,000	60,950	31	246,000	247,000	88,000	35
192,000	193,000	61,400	31	247,000	248,000	88,500	35
193,000	194,000	61,850	32	248,000	249,000	89,000	35
194,000	195,000	62,300	32	249,000	250,000	89,500	35
195,000	196,000	62,750	32	250,000	251,000	90,000	36
196,000	197,000	63,200	32	251,000	252,000	90,500	36
197,000	198,000	63,650	32	252,000	253,000	91,000	36
198,000	199,000	64,100	32	253,000	254,000	91,500	36
199,000	200,000	64,550	32	254,000	255,000	92,000	36
200,000	201,000	65,000	32	255,000	256,000	92,500	36

Amount of taxable total income or adjusted income (a)		Tax amount (b)	b/a	Amount of taxable total income or adjusted income (a)		Tax amount (b)	b/a	Amount of taxable total income or adjusted income (a)		Tax amount (b)	b/a
At least	But less than	Tax amount (b)	b/a	At least	But less than	Tax amount (b)	b/a	At least	But less than	Tax amount (b)	b/a
\	\	\	%	\	\	\	%	\	\	\	%
146,000	147,000	40,900	28	201,000	202,000	65,500	32	256,000	257,000	93,000	36
147,000	148,000	41,300	28	202,000	203,000	66,000	32	257,000	258,000	93,500	36
148,000	149,000	41,700	28	203,000	204,000	66,500	32	258,000	259,000	94,000	36
149,000	150,000	42,100	28	204,000	205,000	67,000	32	259,000	260,000	94,500	36
150,000	151,000	42,500	28	205,000	206,000	67,500	32	260,000	261,000	95,000	36
151,000	152,000	42,950	28	206,000	207,000	68,000	33	261,000	262,000	95,500	36
152,000	153,000	43,400	28	207,000	208,000	68,500	33	262,000	263,000	96,000	36
153,000	154,000	43,850	28	208,000	209,000	69,000	33	263,000	264,000	96,500	36
154,000	155,000	44,300	28	209,000	210,000	69,500	33	264,000	265,000	97,000	36
155,000	156,000	44,750	28	210,000	211,000	70,000	33	265,000	266,000	97,500	36
156,000	157,000	45,200	28	211,000	212,000	70,500	33	266,000	267,000	98,000	36
157,000	158,000	45,650	29	212,000	213,000	71,000	33	267,000	268,000	98,500	36
158,000	159,000	46,100	29	213,000	214,000	71,500	33	268,000	269,000	99,000	36
159,000	160,000	46,550	29	214,000	215,000	72,000	33	269,000	270,000	99,500	36
160,000	161,000	47,000	29	215,000	216,000	72,500	33	270,000	271,000	100,000	37
161,000	162,000	47,450	29	216,000	217,000	73,000	33	271,000	272,000	100,500	37
162,000	163,000	47,900	29	217,000	218,000	73,500	33	272,000	273,000	101,000	37
163,000	164,000	48,350	29	218,000	219,000	74,000	33	273,000	274,000	101,500	37
164,000	165,000	48,800	29	219,000	220,000	74,500	34	274,000	275,000	102,000	37
165,000	166,000	49,250	29	220,000	221,000	75,000	34	275,000	276,000	102,500	37
166,000	167,000	49,700	29	221,000	222,000	75,500	34	276,000	277,000	103,000	37
167,000	168,000	50,150	30	222,000	223,000	76,000	34	277,000	278,000	103,500	37
168,000	169,000	50,600	30	223,000	224,000	76,500	34	278,000	279,000	104,000	37
169,000	170,000	51,050	30	224,000	225,000	77,000	34	279,000	280,000	104,500	37
170,000	171,000	51,500	30	225,000	226,000	77,500	34	280,000	281,000	105,000	37
171,000	172,000	51,950	30	226,000	227,000	78,000	34	281,000	282,000	105,500	37
172,000	173,000	52,400	30	227,000	228,000	78,500	34	282,000	283,000	106,000	37
173,000	174,000	52,850	30	228,000	229,000	79,000	34	283,000	284,000	106,500	37
174,000	175,000	53,300	30	229,000	230,000	79,500	34	284,000	285,000	107,000	37
175,000	176,000	53,750	30	230,000	231,000	80,000	34	285,000	286,000	107,500	37
176,000	177,000	54,200	30	231,000	232,000	80,500	34	286,000	287,000	108,000	37
177,000	178,000	54,650	30	232,000	233,000	81,000	34	287,000	288,000	108,500	37
178,000	179,000	55,100	30	233,000	234,000	81,500	34	288,000	289,000	109,000	37
179,000	180,000	55,550	31	234,000	235,000	82,000	35	289,000	290,000	109,500	37
180,000	181,000	56,000	31	235,000	236,000	82,500	35	290,000	291,000	110,000	37
181,000	182,000	56,450	31	236,000	237,000	83,000	35	291,000	292,000	110,500	37
182,000	183,000	56,900	31	237,000	238,000	83,500	35	292,000	293,000	111,000	38
183,000	184,000	57,350	31	238,000	239,000	84,000	35	293,000	294,000	111,500	38
184,000	185,000	57,800	31	239,000	240,000	84,500	35	294,000	295,000	112,000	38
185,000	186,000	58,250	31	240,000	241,000	85,000	35	295,000	296,000	112,500	38
186,000	187,000	58,700	31	241,000	242,000	85,500	35	296,000	297,000	113,000	38
187,000	188,000	59,150	31	242,000	243,000	86,000	35	297,000	298,000	113,500	38
188,000	189,000	59,600	31	243,000	244,000	86,500	35	298,000	299,000	114,000	38
189,000	190,000	60,050	31	244,000	245,000	87,000	35	299,000	300,000	114,500	38
190,000	191,000	60,500	31	245,000	246,000	87,500	35	300,000 yen		115,000	38
191,000	192,000	60,950	31	246,000	247,000	88,000	35
192,000	193,000	61,400	31	247,000	248,000	88,500	35
193,000	194,000	61,850	32	248,000	249,000	89,000	35
194,000	195,000	62,300	32	249,000	250,000	89,500	35
195,000	196,000	62,750	32	250,000	251,000	90,000	36
196,000	197,000	63,200	32	251,000	252,000	90,500	36
197,000	198,000	63,650	32	252,000	253,000	91,000	36
198,000	199,000	64,100	32	253,000	254,000	91,500	36
199,000	200,000	64,550	32	254,000	255,000	92,000	36
200,000	201,000	65,000	32	255,000	256,000	92,500	36

課税総所得金額とは、基礎控除、扶養控除、不具者控除、災害等の控除及び医療費控除をなした後の総所得金額をいい、調整所得金額とは、変動所得がある場合において第十四條第一項第一号の規定に従つてこれらの控除をなした後の総所得金額をいう。

The amount of taxable total income means the amount obtained by deducting the amounts of basic deduction, dependents exemption, exemption for physically handicapped person, deduction for calamity, etc. and deduction for medical expense from the total income:while the amount of adjusted income means the amount obtained by deducting these amount of deductions and exemptions in accordance with the provision of Article 14 paragraph 1 item (1) from the total income in case a taxpayer has any of fluctuating income.

別表第二　給與所得の所得税源泉徴收額表（第三十八條第一項第一号及び第五号の規定による所得税源泉徴收額表）

Annexed Table II Withholding Income Tax Amount Table for Earned Income (Withholding Income Tax Amount Table under the provision of Article 38 paragraph 1 items 1 and 5)

イ　月額表（一）

a. Monthly basis (1)

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五号の規定による税額
		扶養親族及び不具者の数
		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17％に相当する金額
2,500円未満		0	0	0	0	0	0	0	0	0	0	0	給與の金額の17％に相当する金額
													円
2,500	2,600	8	0	0	0	0	0	0	0	0	0	0	425
2,600	2,700	25	0	0	0	0	0	0	0	0	0	0	442
2,700	2,800	42	0	0	0	0	0	0	0	0	0	0	459
2,800	2,900	59	0	0	0	0	0	0	0	0	0	0	476
2,900	3,000	76	0	0	0	0	0	0	0	0	0	0	493
3,000	3,100	93	0	0	0	0	0	0	0	0	0	0	510
3,100	3,200	110	0	0	0	0	0	0	0	0	0	0	527
3,200	3,300	127	0	0	0	0	0	0	0	0	0	0	544
3,300	3,400	144	0	0	0	0	0	0	0	0	0	0	561
3,400	3,500	161	0	0	0	0	0	0	0	0	0	0	578
3,500	3,600	178	0	0	0	0	0	0	0	0	0	0	595
3,600	3,700	195	0	0	0	0	0	0	0	0	0	0	612
3,700	3,800	212	12	0	0	0	0	0	0	0	0	0	629
3,800	3,900	229	29	0	0	0	0	0	0	0	0	0	646
3,900	4,000	246	46	0	0	0	0	0	0	0	0	0	663
4,000	4,100	263	63	0	0	0	0	0	0	0	0	0	680
4,100	4,200	280	80	0	0	0	0	0	0	0	0	0	697
4,200	4,300	297	97	0	0	0	0	0	0	0	0	0	714
4,300	4,400	314	114	0	0	0	0	0	0	0	0	0	731
4,400	4,500	331	131	0	0	0	0	0	0	0	0	0	748
4,500	4,600	348	148	0	0	0	0	0	0	0	0	0	765
4,600	4,700	365	165	0	0	0	0	0	0	0	0	0	782
4,700	4,800	382	182	0	0	0	0	0	0	0	0	0	799
4,800	4,900	399	199	0	0	0	0	0	0	0	0	0	816
4,900	5,000	416	216	16	0	0	0	0	0	0	0	0	833
5,000	5,100	433	233	33	0	0	0	0	0	0	0	0	853
5,100	5,200	450	250	50	0	0	0	0	0	0	0	0	874
5,200	5,300	467	267	67	0	0	0	0	0	0	0	0	896
5,300	5,400	484	284	84	0	0	0	0	0	0	0	0	917
5,400	5,500	501	301	101	0	0	0	0	0	0	0	0	938
5,500	5,600	518	318	118	0	0	0	0	0	0	0	0	959
5,600	5,700	535	335	135	0	0	0	0	0	0	0	0	981
5,700	5,800	552	352	152	0	0	0	0	0	0	0	0	1,002
5,800	5,900	569	369	169	0	0	0	0	0	0	0	0	1,023
5,900	6,000	586	386	186	0	0	0	0	0	0	0	0	1,044
6,000	6,100	603	403	203	3	0	0	0	0	0	0	0	1,066
6,100	6,200	620	420	220	20	0	0	0	0	0	0	0	1,087
6,200	6,300	637	437	237	37	0	0	0	0	0	0	0	1,108
6,300	6,400	654	454	254	54	0	0	0	0	0	0	0	1,129
6,400	6,500	671	471	271	71	0	0	0	0	0	0	0	1,151
6,500	6,600	688	488	288	88	0	0	0	0	0	0	0	1,172
6,600	6,700	705	505	305	105	0	0	0	0	0	0	0	1,193
6,700	6,800	722	522	322	122	0	0	0	0	0	0	0	1,214
6,800	6,900	739	539	339	139	0	0	0	0	0	0	0	1,236
6,900	7,000	756	556	356	156	0	0	0	0	0	0	0	1,257
7,000	7,100	773	573	373	173	0	0	0	0	0	0	0	1,278
7,100	7,200	790	590	390	190	0	0	0	0	0	0	0	1,299
7,200	7,300	807	607	407	207	7	0	0	0	0	0	0	1,321
7,300	7,400	824	624	424	224	24	0	0	0	0	0	0	1,342
7,400	7,500	842	641	441	241	41	0	0	0	0	0	0	1,363
7,500	7,600	863	658	458	258	58	0	0	0	0	0	0	1,384
7,600	7,700	885	675	475	275	75	0	0	0	0	0	0	1,406
7,700	7,800	906	692	492	292	92	0	0	0	0	0	0	1,427
7,800	7,900	927	709	509	309	109	0	0	0	0	0	0	1,448

Amount of earned income		A. Tax amount under the provision of Article 38 paragraph 1 item 1											B. Tax amount under the provision of Art.38 par.1 item 5
		Number of dependents and physically handicapped persons
		0	1	2	3	4	5	6	7	8	9	10
At least	But less than	Tax amount
\	\	\	\	\	\	\	\	\	\	\	\	\	Amount corresponding 17% of earned income amount
less than 2,500		0	0	0	0	0	0	0	0	0	0	0	Amount corresponding 17% of earned income amount
													\
2,500	2,600	8	0	0	0	0	0	0	0	0	0	0	425
2,600	2,700	25	0	0	0	0	0	0	0	0	0	0	442
2,700	2,800	42	0	0	0	0	0	0	0	0	0	0	459
2,800	2,900	59	0	0	0	0	0	0	0	0	0	0	476
2,900	3,000	76	0	0	0	0	0	0	0	0	0	0	493
3,000	3,100	93	0	0	0	0	0	0	0	0	0	0	510
3,100	3,200	110	0	0	0	0	0	0	0	0	0	0	527
3,200	3,300	127	0	0	0	0	0	0	0	0	0	0	544
3,300	3,400	144	0	0	0	0	0	0	0	0	0	0	561
3,400	3,500	161	0	0	0	0	0	0	0	0	0	0	578
3,500	3,600	178	0	0	0	0	0	0	0	0	0	0	595
3,600	3,700	195	0	0	0	0	0	0	0	0	0	0	612
3,700	3,800	212	12	0	0	0	0	0	0	0	0	0	629
3,800	3,900	229	29	0	0	0	0	0	0	0	0	0	646
3,900	4,000	246	46	0	0	0	0	0	0	0	0	0	663
4,000	4,100	263	63	0	0	0	0	0	0	0	0	0	680
4,100	4,200	280	80	0	0	0	0	0	0	0	0	0	697
4,200	4,300	297	97	0	0	0	0	0	0	0	0	0	714
4,300	4,400	314	114	0	0	0	0	0	0	0	0	0	731
4,400	4,500	331	131	0	0	0	0	0	0	0	0	0	748
4,500	4,600	348	148	0	0	0	0	0	0	0	0	0	765
4,600	4,700	365	165	0	0	0	0	0	0	0	0	0	782
4,700	4,800	382	182	0	0	0	0	0	0	0	0	0	799
4,800	4,900	399	199	0	0	0	0	0	0	0	0	0	816
4,900	5,000	416	216	16	0	0	0	0	0	0	0	0	833
5,000	5,100	433	233	33	0	0	0	0	0	0	0	0	853
5,100	5,200	450	250	50	0	0	0	0	0	0	0	0	874
5,200	5,300	467	267	67	0	0	0	0	0	0	0	0	896
5,300	5,400	484	284	84	0	0	0	0	0	0	0	0	917
5,400	5,500	501	301	101	0	0	0	0	0	0	0	0	938
5,500	5,600	518	319	118	0	0	0	0	0	0	0	0	959
5,600	5,700	535	335	135	0	0	0	0	0	0	0	0	981
5,700	5,800	552	352	152	0	0	0	0	0	0	0	0	1,002
5,800	5,900	569	369	169	0	0	0	0	0	0	0	0	1,023
5,900	6,000	586	386	186	0	0	0	0	0	0	0	0	1,044
6,000	6,100	603	403	203	3	0	0	0	0	0	0	0	1,066
6,100	6,200	620	420	220	20	0	0	0	0	0	0	0	1,087
6,200	6,300	637	437	237	37	0	0	0	0	0	0	0	1,108
6,300	6,400	654	454	254	54	0	0	0	0	0	0	0	1,129
6,400	6,500	671	471	271	71	0	0	0	0	0	0	0	1,151
6,500	6,600	688	488	288	88	0	0	0	0	0	0	0	1,172
6,600	6,700	705	505	305	105	0	0	0	0	0	0	0	1,193
6,700	6,800	722	522	322	122	0	0	0	0	0	0	0	1,214
6,800	6,900	739	539	339	139	0	0	0	0	0	0	0	1,236
6,900	7,000	756	556	356	156	0	0	0	0	0	0	0	1,257
7,000	7,100	773	573	373	173	0	0	0	0	0	0	0	1,278
7,100	7,200	790	590	390	190	0	0	0	0	0	0	0	1,299
7,200	7,300	807	607	407	207	7	0	0	0	0	0	0	1,321
7,300	7,400	824	624	424	224	24	0	0	0	0	0	0	1,342
7,400	7,500	842	641	441	241	41	0	0	0	0	0	0	1,363
7,500	7,600	863	658	458	258	58	0	0	0	0	0	0	1,384
7,600	7,700	885	675	475	275	75	0	0	0	0	0	0	1,406
7,700	7,800	906	692	492	292	92	0	0	0	0	0	0	1,427
7,800	7,900	927	709	509	309	109	0	0	0	0	0	0	1,448

イ　月額表（二）

a. Monthly basis (2)

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五号の規定による税額
		扶養親族及び不具者の数
		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
7,900	8,000	948	726	526	326	126	0	0	0	0	0	0	1,472
8,000	8,100	970	743	543	343	143	0	0	0	0	0	0	1,498
8,100	8,200	991	760	560	360	160	0	0	0	0	0	0	1,523
8,200	8,300	1,012	777	577	377	177	0	0	0	0	0	0	1,549
8,300	8,400	1,033	794	594	394	194	0	0	0	0	0	0	1,574
8,400	8,500	1,055	811	611	411	211	11	0	0	0	0	0	1,600
8,500	8,600	1,076	828	628	428	228	28	0	0	0	0	0	1,625
8,600	8,700	1,097	847	645	445	245	45	0	0	0	0	0	1,651
8,700	8,800	1,118	868	662	462	262	62	0	0	0	0	0	1,676
8,800	8,900	1,140	890	679	479	279	79	0	0	0	0	0	1,702
8,900	9,000	1,161	911	696	496	296	96	0	0	0	0	0	1,727
9,000	9,100	1,182	932	713	513	313	113	0	0	0	0	0	1,753
9,100	9,200	1,203	953	730	530	330	130	0	0	0	0	0	1,778
9,200	9,300	1,225	975	747	547	347	147	0	0	0	0	0	1,804
9,300	9,400	1,246	996	764	564	364	164	0	0	0	0	0	1,829
9,400	9,500	1,267	1,017	781	581	381	181	0	0	0	0	0	1,855
9,500	9,600	1,288	1,038	798	598	398	198	0	0	0	0	0	1,880
9,600	9,700	1,310	1,060	815	615	415	215	15	0	0	0	0	1,906
9,700	9,800	1,331	1,081	832	632	432	232	32	0	0	0	0	1,931
9,800	9,900	1,352	1,102	852	649	449	249	49	0	0	0	0	1,957
9,900	10,000	1,373	1,123	873	666	466	266	66	0	0	0	0	1,986
10,000	10,200	1,395	1,145	895	683	483	283	83	0	0	0	0	2,016
10,200	10,400	1,437	1,187	937	717	517	317	117	0	0	0	0	2,075
10,400	10,600	1,484	1,230	980	751	551	351	151	0	0	0	0	2,135
10,600	10,800	1,535	1,272	1,022	785	585	385	185	0	0	0	0	2,194
10,800	11,000	1,586	1,315	1,065	819	619	419	219	19	0	0	0	2,254
11,000	11,200	1,637	1,357	1,107	857	653	453	253	53	0	0	0	2,313
11,200	11,400	1,688	1,400	1,150	900	687	487	287	87	0	0	0	2,373
11,400	11,600	1,739	1,442	1,192	942	721	521	321	121	0	0	0	2,432
11,600	11,800	1,790	1,490	1,235	985	755	555	355	155	0	0	0	2,492
11,800	12,000	1,841	1,541	1,277	1,027	789	589	389	189	0	0	0	2,553
12,000	12,200	1,892	1,592	1,320	1,070	823	623	423	223	23	0	0	2,621
12,200	12,400	1,943	1,643	1,362	1,112	862	657	457	257	57	0	0	2,689
12,400	12,600	2,000	1,694	1,405	1,155	905	691	491	291	91	0	0	2,757
12,600	12,800	2,060	1,745	1,447	1,197	947	725	525	325	125	0	0	2,825
12,800	13,000	2,119	1,796	1,496	1,240	990	759	559	359	159	0	0	2,893
13,000	13,200	2,179	1,847	1,547	1,282	1,032	793	593	393	193	0	0	2,961
13,200	13,400	2,238	1,898	1,598	1,325	1,075	827	627	427	227	27	0	3,029
13,400	13,600	2,298	1,949	1,649	1,367	1,117	867	661	461	261	61	0	3,097
13,600	13,800	2,357	2,007	1,700	1,410	1,160	910	695	495	295	95	0	3,165
13,800	14,000	2,417	2,067	1,751	1,452	1,202	952	729	529	329	129	0	3,233
14,000	14,200	2,476	2,126	1,802	1,502	1,245	995	763	563	363	163	0	3,301
14,200	14,400	2,536	2,186	1,853	1,553	1,287	1,037	797	597	397	197	0	3,369
14,400	14,600	2,603	2,245	1,904	1,604	1,330	1,080	831	631	431	231	31	3,437
14,600	14,800	2,671	2,305	1,955	1,655	1,372	1,122	872	665	465	265	65	3,505
14,800	15,000	2,739	2,364	2,014	1,706	1,415	1,165	915	699	499	299	99	3,577
15,000	15,200	2,807	2,424	2,074	1,757	1,457	1,207	957	733	533	333	133	3,653
15,200	15,400	2,875	2,483	2,133	1,808	1,508	1,250	1,000	767	567	367	167	3,730
15,400	15,600	2,943	2,543	2,193	1,859	1,559	1,292	1,042	801	601	401	201	3,806
15,600	15,800	3,011	2,611	2,252	1,910	1,610	1,335	1,085	835	635	435	235	3,883
15,800	16,000	3,079	2,679	2,312	1,962	1,661	1,377	1,127	877	669	469	269	3,959
16,000	16,200	3,147	2,747	2,371	2,021	1,712	1,420	1,170	920	703	503	303	4,036
16,200	16,400	3,215	2,815	2,431	2,081	1,763	1,463	1,212	962	737	537	337	4,112
16,400	16,600	3,283	2,883	2,490	2,140	1,814	1,514	1,255	1,005	771	571	371	4,189
16,600	16,800	3,351	2,951	2,551	2,200	1,865	1,565	1,297	1,047	805	605	405	4,265
16,800	17,000	3,427	3,027	2,627	2,266	1,922	1,622	1,345	1,095	845	643	443	4,351
17,000	17,200	3,507	3,107	2,707	2,336	1,986	1,682	1,395	1,145	895	683	483	4,441
17,200	17,400	3,593	3,187	2,787	2,406	2,056	1,742	1,445	1,195	945	723	523	4,531
17,400	17,600	3,683	3,267	2,867	2,476	2,126	1,802	1,502	1,245	995	763	563	4,621
17,600	17,800	3,773	3,347	2,947	2,547	2,196	1,862	1,562	1,295	1,045	803	603	4,711

Amount of earned income		A. Tax amount under the provision of Article 38 paragraph 1 item 1											B. Tax amount under the provision of Art.38 par.1 item 5
		Number of dependents and physically handicapped persons
		0	1	2	3	4	5	6	7	8	9	10
At least	But less than	Tax amount
\	\	\	\	\	\	\	\	\	\	\	\	\	\
7,900	8,000	948	726	526	326	126	0	0	0	0	0	0	1,472
8,000	8,100	970	743	543	343	143	0	0	0	0	0	0	1,498
8,100	9,200	991	760	560	360	160	0	0	0	0	0	0	1,523
8,200	8,300	1,012	777	577	377	177	0	0	0	0	0	0	1,549
8,300	8,400	1,033	794	594	394	194	0	0	0	0	0	0	1,574
8,400	8,500	1,055	811	611	411	211	11	0	0	0	0	0	1,600
8,500	8,600	1,076	828	628	428	228	28	0	0	0	0	0	1,625
8,600	8,700	1,097	847	645	445	245	45	0	0	0	0	0	1,651
8,700	8,800	1,118	868	662	462	262	62	0	0	0	0	0	1,676
8,800	8,900	1,140	890	679	479	279	79	0	0	0	0	0	1,702
8,900	9,000	1,161	911	696	496	296	96	0	0	0	0	0	1,727
9,000	9,100	1,182	932	713	513	313	113	0	0	0	0	0	1,753
9,100	9,200	1,203	953	730	530	330	130	0	0	0	0	0	1,778
9,200	9,300	1,225	975	747	547	347	147	0	0	0	0	0	1,804
9,300	9,400	1,246	996	764	564	364	164	0	0	0	0	0	1,829
9,400	9,500	1,267	1,017	781	581	381	181	0	0	0	0	0	1,855
9,500	9,600	1,288	1,038	798	598	398	198	0	0	0	0	0	1,880
9,600	9,700	1,310	1,060	815	615	415	215	15	0	0	0	0	1,906
9,700	9,800	1,331	1,081	832	632	432	232	32	0	0	0	0	1,931
9,800	9,900	1,352	1,102	852	649	449	249	49	0	0	0	0	1,957
9,900	10,000	1,373	1,123	873	666	466	266	66	0	0	0	0	1,986
10,000	10,200	1,395	1,145	895	683	483	283	83	0	0	0	0	2,016
10,200	10,400	1,437	1,187	937	717	517	317	117	0	0	0	0	2,075
10,400	10,600	1,484	1,230	980	751	551	351	151	0	0	0	0	2,135
10,600	10,800	1,535	1,272	1,022	785	585	385	185	0	0	0	0	2,194
10,800	11,000	1,586	1,315	1,065	819	619	419	219	19	0	0	0	2,254
11,000	11,200	1,637	1,357	1,107	857	653	453	253	53	0	0	0	2,313
11,200	11,400,	1,688	1,400	1,150	900	687	487	287	87	0	0	0	2,373
11,400	11,600	1,739	1,442	1,192	942	721	521	321	121	0	0	0	2,432
11,600	11,800	1,790	1,490	1,235	985	755	555	355	155	0	0	0	2,492
11,800	12,000	1,841	1,541	1,277	1,027	789	589	389	189	0	0	0	2,553
12,000	12,200	1,892	1,592	1,320	1,070	823	623	423	223	23	0	0	2,621
12,200	12,400	1,943	1,643	1,362	1,112	862	657	457	257	57	0	0	2,689
12,400	12,600	2,000	1,694	1,405	1,155	905	691	491	291	91	0	0	2,757
12,600	12,800	2,060	1,745	1,447	1,197	947	725	525	325	125	0	0	2,825
12,800	13,000	2,119	1,796	1,496	1,240	990	759	559	359	159	0	0	2,893
13,000	13,200	2,179	1,847	1,547	1,282	1,032	793	593	393	193	0	0	2,961
13,200	13,400	2,238	1,898	1,598	1,325	1,075	827	627	427	227	27	0	3,029
13,400	13,600	2,298	1,949	1,649	1,367	1,117	867	661	461	261	61	0	3,097
13,600	13,800	2,357	2,007	1,700	1,410	1,160	910	695	495	295	95	0	3,165
13,800	14,000	2,417	2,067	1,751	1,452	1,202	952	729	529	329	129	0	3,233
14,000	14,200	2,476	2,126	1,802	1,502	1,245	995	763	563	363	163	0	3,301
14,200	14,400	2,536	2,186	1,853	1,553	1,287	1,037	797	597	397	197	0	3,369
14,400	14,600	2,603	2,245	1,904	1,604	1,330	1,080	831	631	431	231	31	3,437
14,600	14,800	2,671	2,305	1,955	1,655	1,372	1,122	872	665	465	265	65	3,505
14,800	15,000	2,739	2,364	2,014	1,706	1,415	1,165	915	699	499	299	99	3,577
15,000	15,200	2,807	2,424	2,074	1,757	1,457	1,207	957	733	533	333	133	3,653
15,200	15,400	2,875	2,483	2,133	1,808	1,508	1,250	1,000	767	567	367	167	3,730
15,400	15,600	2,943	2,543	2,193	1,859	1,559	1,292	1,042	801	601	401	201	3,806
15,600	15,800	3,011	2,611	2,252	1,910	1,610	1,335	1,085	835	635	435	235	3,883
15,800	16,000	3,079	2,679	3,312	1,962	1,661	1,377	1,127	877	669	469	269	3,959
16,000	16,200	3,147	2,747	2,371	2,021	1,712	1,420	1,170	920	703	503	303	4,036
16,200	16,400	3,215	2,815	2,431	2,081	1,763	1,463	1,212	962	737	537	337	4,112
16,400	16,600	3,283	2,883	2,490	2,140	1,814	1,514	1,255	1,005	771	571	371	4,189
16,600	16,800	3,351	2,951	2,551	2,200	1,865	1,565	1,297	1,047	805	605	405	4,265
16,800	17,000	3,427	3,027	2,627	2,266	1,922	1,622	1,345	1,095	845	643	443	4,351
17,000	17,200	3,507	3,107	2,707	2,336	1,986	1,682	1,395	1,145	895	683	483	4,441
17,200	17,400	3,593	3,187	2,787	2,406	2,056	1,742	1,445	1,195	945	723	523	4,531
17,400	17,600	3,683	3,267	2,867	2,476	2,126	1,802	1,502	1,245	995	763	563	4,621
17,600	17,800	3,773	3,347	2,947	2,547	2,196	1,862	1,562	1,295	1,045	803	603	4,711

イ　月額表（三）

a. Monthly basis (3)

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五号の規定による税額
		扶養親族及び不具者の数
		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
17,800	18,000	3,863	3,427	3,027	2,627	2,266	1,922	1,622	1,345	1,095	845	643	4,801
18,000	18,200	3,953	3,507	3,107	2,707	2,336	1,986	1,682	1,395	1,145	895	683	4,891
18,200	18,400	4,043	3,593	3,187	2,787	2,406	2,056	1,742	1,445	1,195	945	723	4,981
18,400	18,600	4,133	3,683	3,267	2,867	2,476	2,126	1,802	1,502	1,245	995	763	5,071
18,600	18,800	4,223	3,773	3,347	2,947	2,547	2,196	1,862	1,562	1,295	1,045	803	5,161
18,800	19,000	4,313	3,863	3,427	3,027	2,627	2,266	1,922	1,622	1,345	1,095	845	5,251
19,000	19,200	4,403	3,953	3,507	3,107	2,707	2,336	1,986	1,682	1,395	1,145	895	5,341
19,200	19,400	4,493	4,043	3,593	3,187	2,787	2,406	2,056	1,742	1,445	1,195	945	5,433
19,400	19,600	4,583	4,133	3,683	3,267	2,867	2,476	2,126	1,802	1,502	1,245	995	5,533
19,600	19,800	4,673	4,223	3,773	3,347	2,947	2,547	2,196	1,862	1,562	1,295	1,045	5,633
19,800	20,000	4,763	4,313	3,863	3,427	3,027	2,627	2,266	1,922	1,622	1,345	1,095	5,733
20,000	20,200	4,853	4,403	3,953	3,507	3,107	2,707	2,336	1,986	1,682	1,395	1,145	5,833
20,200	20,400	4,493	4,493	4,043	3,593	3,187	2,787	2,406	2,056	1,742	1,445	1,195	5,933
20,400	20,600	5,033	4,583	4,133	3,683	3,267	2,867	2,476	2,126	1,802	1,502	1,245	6,033
20,600	20,800	5,123	4,673	4,223	3,773	3,347	2,947	2,547	2,196	1,862	1,562	1,295	6,133
20,800	21,000	5,213	4,763	4,313	3,863	3,427	3,027	2,627	2,266	1,922	1,622	1,345	6,233
21,000	21,200	5,303	4,853	4,403	3,953	3,507	3,107	2,707	2,336	1,986	1,682	1,395	6,333
21,200	21,400	5,393	4,943	4,493	4,043	3,593	3,187	2,787	2,406	2,056	1,742	1,445	6,433
21,400	21,600	5,491	5,033	4,583	4,133	3,683	3,267	2,867	2,476	2,126	1,802	1,502	6,533
21,600	21,800	5,591	5,123	4,673	4,223	3,773	3,347	2,947	2,547	2,196	1,862	1,562	6,633
21,800	22,000	5,691	5,213	4,763	4,313	3,863	3,427	3,027	2,627	2,266	1,922	1,622	6,733
22,000	22,200	5,791	5,303	4,853	4,403	3,953	3,507	3,107	2,707	2,336	1,986	1,682	6,833
22,200	22,400	5,891	5,393	4,943	4,493	4,043	3,593	3,187	2,787	2,406	2,056	1,742	6,933
22,400	22,600	5,991	5,491	5,033	4,583	4,133	3,683	3,267	2,867	2,476	2,126	1,802	7,033
22,600	22,800	6,091	5,591	5,123	4,673	4,223	3,773	3,347	2,947	2,547	2,196	1,862	7,133
22,800	23,000	6,191	5,691	5,213	4,763	4,313	3,863	3,427	3,027	2,627	2,266	1,922	7,233
23,000	23,200	6,291	5,791	5,303	4,853	4,403	3,953	3,507	3,107	2,707	2,336	1,986	7,333
23,200	23,400	6,391	5,891	5,393	4,943	4,493	4,043	3,593	3,187	2,787	2,406	2,056	7,433
23,400	23,600	6,491	5,991	5,491	5,033	4,583	4,133	3,683	3,267	2,867	2,476	2,126	7,533
23,600	23,800	6,591	6,091	5,591	5,123	4,673	4,223	3,773	3,347	2,947	2,547	2,196	7,633
23,800	24,000	6,691	6,191	5,691	5,213	4,763	4,313	3,863	3,427	3,027	2,627	2,266	7,733
24,000	24,200	6,791	6,291	5,791	5,303	4,853	4,403	3,953	3,507	3,107	2,707	2,336	7,833
24,200	24,400	6,891	6,391	5,891	5,393	4,943	4,493	4,043	3,593	3,187	2,787	2,406	7,933
24,400	24,600	6,991	6,491	5,991	5,491	5,033	4,583	4,133	3,683	3,267	2,867	2,476	8,033
24,600	24,800	7,091	6,591	6,091	5,591	5,123	4,673	4,223	3,773	3,347	2,947	2,547	8,133
24,800	25,000	7,191	6,691	6,191	5,691	5,213	4,763	4,313	3,863	3,427	3,027	2,627	8,233
25,000	25,200	7,291	6,791	6,291	5,791	5,303	4,853	4,403	3,953	3,507	3,107	2,707	8,333
25,200	25,400	7,391	6,891	6,391	5,891	5,393	4,943	4,493	4,043	3,593	3,187	2,787	8,433
25,400	25,600	7,491	6,991	6,491	5,991	5,491	5,033	4,583	4,133	3,683	3,267	2,867	8,533
25,600	25,800	7,591	7,091	6,591	6,091	5,591	5,123	4,673	4,223	3,773	3,347	2,947	8,633
25,800	26,000	7,691	7,191	6,691	6,191	5,691	5,213	4,763	4,313	3,863	3,427	3,027	8,733
26,000	26,200	7,791	7,291	6,791	6,291	5,791	5,303	4,853	4,403	3,953	3,507	3,107	8,833
26,200	26,400	7,891	7,391	6,891	6,391	5,891	5,393	4,943	4,493	4,043	3,593	3,187	8,933
26,400	26,600	7,991	7,491	6,991	6,491	5,991	5,491	5,033	4,583	4,133	3,683	3,267	9,033
26,600	26,800	8,091	7,591	7,091	6,591	6,091	5,591	5,123	4,673	4,223	3,773	3,347	9,133
26,800	27,000	8,191	7,691	7,191	6,691	6,191	5,691	5,213	4,763	4,313	3,863	3,427	9,233
27,000	27,200	8,291	7,791	7,291	6,791	6,291	5,791	5,303	4,853	4,403	3,953	3,507	9,333
27,200	27,400	8,391	7,891	7,391	6,891	6,391	5,891	5,393	4,943	4,493	4,043	3,593	9,433
27,400	27,600	8,491	7,991	7,491	6,991	6,491	5,991	5,491	5,033	4,583	4,133	3,683	9,533
27,600	27,800	8,591	8,091	7,591	7,091	6,591	6,091	5,591	5,123	4,673	4,223	3,773	9,633
27,800	28,000	8,691	8,191	7,691	7,191	6,691	6,191	5,691	5,213	4,763	4,313	3,863	9,733
28,000	28,200	8,791	8,291	7,791	7,291	6,791	6,291	5,791	5,303	4,853	4,403	3,953	9,833
28,200	28,400	8,891	8,391	7,891	7,391	6,891	6,391	5,891	5,393	4,943	4,493	4,043	9,933
28,400	28,600	8,991	8,491	7,991	7,491	6,991	6,491	5,991	5,491	5,033	4,583	4,133	10,033
28,600	28,800	9,091	8,591	8,091	7,591	7,091	6,591	6,091	5,591	5,123	4,673	4,223	10,133
28,800	29,000	9,191	8,691	8,191	7,691	7,191	6,691	6,191	5,691	5,213	4,763	4,313	10,233
29,000	29,200	9,291	8,791	8,291	7,791	7,291	6,791	6,291	5,791	5,303	4,853	4,403	10,333
29,200	29,400	9,391	8,891	8,391	7,891	7,391	6,891	6,391	5,891	5,393	4,943	4,493	10,433
29,400	29,600	9,491	8,991	8,491	7,991	7,491	6,991	6,491	5,991	5,491	5,033	4,583	10,533
29,600	29,800	9,591	9,091	8,591	8,091	7,591	7,091	6,591	6,091	5,591	5,123	4,673	10,633

Amount of earned income		A. Tax amount under the provision of Article 38 paragraph 1 item 1											B. Tax amount under the provision of Art.38 par.1 item 5
		Number of dependents and physically handicapped persons
		0	1	2	3	4	5	6	7	8	9	10
At least	But less than	Tax amount
\	\	\	\	\	\	\	\	\	\	\	\	\	\
17,800	18,000	3,863	3,427	3,027	2,627	2,266	1,922	1,622	1,345	1,095	845	643	4,801
18,000	18,200	3,953	3,507	3,107	2,707	2,336	1,986	1,682	1,395	1,145	895	683	4,891
18,200	18,400	4,043	3,593	3,187	2,787	2,406	2,056	1,742	1,445	1,195	945	723	4,981
18,400	18,600	4,133	3,683	3,267	2,867	2,476	2,126	1,802	1,502	1,245	995	763	5,071
18,600	18,800	4,223	3,773	3,347	2,947	2,547	2,196	1,862	1,562	1,295	1,045	803	5,161
18,800	19,000	4,313	3,863	3,427	3,027	2,627	2,266	1,922	1,622	1,345	1,095	845	5,251
19,000	19,200	4,403	3,953	3,507	3,107	2,707	2,336	1,986	1,682	1,395	1,145	895	5,341
19,200	19,400	4,493	4,043	3,593	3,187	2,787	2,406	2,056	1,742	1,445	1,195	945	5,433
19,400	19,600	4,583	4,133	3,683	3,267	2,867	2,476	2,126	1,802	1,502	1,245	995	5,533
19,600	19,800	4,673	4,223	3,773	3,347	2,947	2,547	2,196	1,862	1,562	1,295	1,045	5,633
19,800	20,000	4,763	4,313	3,863	3,427	3,027	2,627	2,266	1,922	1,622	1,345	1,095	5,733
20,000	20,200	4,853	4,403	3,953	3,507	3,107	2,707	2,336	1,986	1,682	1,395	1,145	5,833
20,200	20,400	4,943	4,493	4,043	3,593	3,187	2,787	2,406	2,056	1,742	1,445	1,195	5,933
20,400	20,600	5,033	4,583	4,133	3,683	3,267	2,867	2,476	2,126	1,802	1,502	1,245	6,033
20,600	20,800	5,123	4,673	4,223	3,723	3,357	2,947	2,547	2,196	1,862	1,562	1,295	6,133
20,800	21,000	5,213	4,763	4,313	3,863	3,427	3,027	2,627	2,266	1,922	1,622	1,345	6,233
21,000	21,200	5,303	4,853	4,403	3,953	3,507	3,107	2,707	2,336	1,986	1,682	1,395	6,333
21,200	21,400	5,393	4,943	4,493	4,043	3,593	3,187	2,787	2,406	2,056	1,742	1,445	6,433
21,400	21,600	5,491	5,033	4,583	4,133	3,683	3,267	2,867	2,476	2,126	1,802	1,502	6,533
21,600	21,800	5,591	5,123	4,673	4,223	3,773	3,347	2,947	2,547	2,196	1,862	1,562	6,633
21,800	22,000	5,691	5,213	4,763	4,313	3,863	3,427	3,027	2,627	2,266	1,922	1,622	6,733
22,000	22,200	5,791	5,303	4,853	4,403	3,953	3,507	3,107	2,707	2,336	1,986	1,682	6,833
22,200	22,400	5,891	5,393	4,943	4,493	4,043	3,593	3,187	2,787	2,406	2,056	1,742	6,933
22,400	22,600	5,991	5,491	5,033	4,583	4,133	3,683	3,267	2,867	2,476	2,126	1,802	7,033
22,600	22,800	6,091	5,591	5,123	4,673	4,223	3,773	3,347	2,947	2,547	2,196	1,862	7,133
22,800	23,000	6,191	5,691	5,213	4,763	4,313	3,863	3,427	3,027	2,627	2,266	1,922	7,233
23,000	23,200	6,291	5,791	5,303	4,853	4,403	3,953	3,507	3,107	2,707	2,336	1,986	7,333
23,200	23,400	6,391	5,891	5,393	4,943	4,493	4,043	3,593	3,187	2,787	2,406	2,056	7,433
23,400	23,600	6,491	5,991	5,491	5,033	4,583	4,133	3,683	3,267	2,867	2,476	2,126	7,533
23,600	23,800	6,591	6,091	5,591	5,123	4,673	4,223	3,773	3,347	2,947	2,547	2,196	7,633
23,800	24,000	6,691	6,191	5,691	5,213	4,763	4,313	3,863	3,427	3,027	2,627	2,266	7,733
24,000	24,200	6,791	6,291	5,791	5,303	4,853	4,403	3,953	3,507	3,107	2,707	2,336	7,833
24,200	24,400	6,891	6,391	5,891	5,393	4,943	4,493	4,043	3,593	3,187	2,787	2,406	7,933
24,400	24,600	6,991	6,491	5,991	5,491	5,033	4,583	4,133	3,683	3,267	2,867	2,476	8,033
24,600	24,800	7,091	6,591	6,091	5,591	5,123	4,673	4,223	3,773	3,347	2,947	2,547	8,133
24,800	25,000	7,191	6,691	6,191	5,691	5,213	4,763	4,313	3,863	3,427	3,027	2,627	8,233
25,000	25,200	7,291	6,791	6,291	5,791	5,303	4,853	4,403	3,953	3,507	3,107	2,707	8,333
25,200	25,400	7,391	6,891	6,391	5,891	5,393	4,943	4,493	4,043	3,593	3,187	2,787	8,433
25,400	25,600	7,491	6,991	6,491	5,991	5,491	5,033	4,583	4,133	3,683	3,267	2,867	8,533
25,600	25,800	7,591	7,091	6,591	6,091	5,591	5,123	4,673	4,223	3,773	3,347	2,947	8,633
25,800	26,000	7,691	7,191	6,691	6,191	5,691	5,213	4,763	4,313	3,863	3,427	3,027	8,733
26,000	26,200	7,791	7,291	6,791	6,291	5,791	5,303	4,853	4,403	3,953	3,507	3,107	8,833
26,200	26,400	7,891	7,391	6,891	6,391	5,891	5,393	4,943	4,493	4,043	3,593	3,187	8,933
26,400	28,600	7,991	7,491	6,991	6,491	5,991	5,491	5,033	4,583	4,133	3,683	3,267	9,033
26,600	26,800	8,091	7,591	7,091	6,591	6,091	5,591	5,123	4,673	4,223	3,773	3,347	9,133
26,800	27,000	8,191	7,691	7,191	6,691	6,191	5,691	5,213	4,763	4,313	3,863	3,427	9,233
27,000	27,200	8,291	7,791	7,291	6,791	6,291	5,791	5,303	4,853	4,403	3,953	3,507	9,333
27,200	27,400	8,391	7,891	7,391	6,891	6,391	5,891	5,393	4,943	4,493	4,043	3,593	9,433
27,400	27,600	8,491	7,991	7,491	6,991	6,491	5,991	5,491	5,033	4,583	4,133	3,683	9,533
27,600	27,800	8,591	8,091	7,591	7,091	6,591	6,091	5,591	5,123	4,673	4,223	3,773	9,633
27,800	28,000	8,691	8,191	7,691	7,191	6,691	6,191	5,691	5,213	4,763	4,313	3,863	9,733
28,000	28,200	8,791	8,291	7,791	7,291	6,791	6,291	5,791	5,303	4,853	4,403	3,953	9,833
28,200	28,400	8,891	8,391	7,891	7,391	6,891	6,391	5,891	5,393	4,943	4,493	4,043	9,933
28,400	28,600	8,991	8,491	7,991	7,491	6,991	6,491	5,991	5,491	5,033	4,583	4,133	10,033
28,600	28,800	9,091	8,591	8,091	7,591	7,091	6,591	6,091	5,591	5,123	4,673	4,223	10,133
28,800	29,000	9,191	8,691	8,191	7,691	7,191	6,691	6,191	5,691	5,213	4,763	4,313	10,233
29,000	29,200	9,291	8,791	8,291	7,791	7,291	6,791	6,291	5,791	5,303	4,853	4,403	10,333
29,200	29,400	9,391	8,891	8,391	7,891	7,391	6,891	6,391	5,891	5,393	4,943	4,493	10,433
29,400	29,600	9,491	8,991	8,491	7,991	7,491	6,991	6,491	5,991	5,491	5,033	4,583	10,533
29,600	29,800	9,591	9,091	8,591	8,091	7,591	7,091	6,591	6,091	5,591	5,123	4,673	10,633

イ　月額表（四）

a. Monthly basis (4)

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五号の規定による税額
		扶養親族及び不具者の数
		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
29,800	30,000	9,691	9,191	8,691	8,191	7,691	7,191	6,691	6,191	5,691	5,213	4,763	10,733
30,000	30,200	9,791	9,291	8,791	8,291	7,791	7,291	6,791	6,291	5,791	5,303	4,853	10,833
30,200	30,400	9,891	9,391	8,891	8,391	7,891	7,391	6,891	6,391	5,891	5,393	4,943	10,933
30,400	30,600	9,991	9,491	8,991	8,491	7,991	7,491	6,991	6,491	5,991	5,491	5,033	11,033
30,600	30,800	10,091	9,591	9,091	8,591	8,091	7,591	7,091	6,591	6,091	5,591	5,123	11,133
30,800	31,000	10,191	9,691	9,191	8,691	8,191	7,691	7,191	6,691	6,191	5,691	5,213	11,233
31,000	31,200	10,291	9,791	9,291	8,791	8,291	7,791	7,291	6,791	6,291	5,791	5,303	11,333
31,200	31,400	10,391	9,891	9,391	8,891	8,391	7,891	7,391	6,891	6,391	5,891	5,393	11,433
31,400	31,600	10,491	9,991	9,491	8,991	8,491	7,991	7,491	6,991	6,491	5,991	5,491	11,533
31,600	31,800	10,591	10,091	9,591	9,091	8,591	8,091	7,591	7,091	6,591	6,091	5,591	11,633
31,800	32,000	10,691	10,191	9,691	9,191	8,691	8,191	7,691	7,191	6,691	6,191	5,691	11,733
32,000	32,200	10,791	10,291	9,791	9,291	8,791	8,291	7,791	7,291	6,791	6,291	5,791	11,833
32,200	32,400	10,891	10,391	9,891	9,391	8,891	8,391	7,891	7,391	6,891	6,391	5,891	11,933
32,400	32,600	10,991	10,491	9,991	9,491	8,991	8,491	7,991	7,491	6,991	6,491	5,991	12,033
32,600	32,800	11,191	10,591	10,091	9,591	9,091	8,591	8,091	7,591	7,091	6,591	6,091	12,133
32,800	33,000	11,191	10,691	10,191	9,691	9,191	8,691	8,191	7,691	7,191	6,691	6,191	12,233
33,000	33,200	11,291	10,791	10,291	9,791	9,291	8,791	8,291	7,791	7,291	6,791	6,291	12,333
33,200	33,400	11,391	10,891	10,391	9,891	9,391	8,891	8,391	7,891	7,391	6,891	6,391	12,433
33,400	33,600	11,491	10,991	10,491	9,991	9,491	8,991	8,491	7,991	7,491	6,991	6,491	12,533
33,600	33,800	11,591	11,091	10,591	10,091	9,591	9,091	8,591	8,091	7,591	7,091	6,591	12,633
33,800	34,000	11,691	11,191	10,691	10,191	9,691	9,191	8,691	8,191	7,691	7,191	6,691	12,733
34,000	34,200	11,791	11,291	10,791	10,291	9,791	9,291	8,791	8,291	7,791	7,291	6,791	12,833
34,200	34,400	11,891	11,391	10,891	10,391	9,891	9,391	8,891	8,391	7,891	7,391	6,891	12,933
34,400	34,600	11,991	11,491	10,991	10,491	9,991	9,491	8,991	8,491	7,991	7,491	6,991	13,033
34,600	34,800	12,091	11,591	11,091	10,591	10,091	9,591	9,091	8,591	8,091	7,591	7,091	13,133
34,800	35,000	12,191	11,691	11,191	10,691	10,191	9,691	9,191	8,691	8,191	7,691	7,191	13,233
35,000	35,200	12,291	11,791	11,291	10,791	10,291	9,791	9,291	8,791	8,291	7,791	7,291	13,333
35,200	35,400	12,391	11,891	11,391	10,891	10,391	9,891	9,391	8,891	8,391	7,891	7,391	13,433
35,400	35,600	12,491	11,991	11,491	10,991	10,491	9,991	9,491	8,991	8,491	7,991	7,491	13,533
35,600	35,800	12,591	12,091	11,591	11,091	10,591	10,091	9,591	9,091	8,591	8,091	7,591	13,633
35,800	36,000	12,691	12,191	11,691	11,191	10,691	10,191	9,691	9,191	8,691	8,191	7,691	13,733
36,000	36,200	12,791	12,291	11,791	11,291	10,791	10,291	9,791	9,291	8,791	8,291	7,791	13,833
36,200	36,400	12,891	12,391	11,891	11,391	10,891	10,391	9,891	9,391	8,891	8,391	7,891	13,933
36,400	36,600	12,991	12,491	11,991	11,491	10,991	10,491	9,991	9,491	8,991	8,491	7,991	14,033
36,600	36,800	13,091	12,591	12,091	11,591	11,091	10,591	10,091	9,591	9,091	8,591	8,091	14,133
36,800	37,000	13,191	12,691	12,191	11,691	11,191	10,691	10,191	9,691	9,191	8,691	8,191	14,233
37,000	37,200	13,291	12,791	12,291	11,791	11,291	10,791	10,291	9,791	9,291	8,791	8,291	14,333
37,200	37,400	13,391	12,891	12,391	11,891	11,391	10,891	10,391	9,891	9,391	8,891	8,391	14,433
37,400	37,600	13,491	12,991	12,491	11,991	11,491	10,991	10,491	9,991	9,491	8,991	8,491	14,533
37,600	37,800	13,591	13,091	12,591	12,091	11,591	11,091	10,591	10,091	9,591	9,091	8,591	14,633
37,800	38,000	13,691	13,191	12,691	12,191	11,691	11,191	10,691	10,191	9,691	9,191	8,691	14,733
38,000	38,200	13,791	13,291	12,791	12,291	11,791	11,291	10,791	10,291	9,791	9,291	8,791	14,833
38,200	38,400	13,891	13,391	12,891	12,391	11,891	11,391	10,891	10,391	9,891	9,391	8,891	14,933
38,400	38,600	13,991	13,491	12,991	12,491	11,991	11,491	10,991	10,491	9,991	9,491	8,991	15,033
38,600	38,800	14,091	13,591	13,091	12,591	12,091	11,591	11,091	10,591	10,091	9,591	9,091	15,133
38,800	39,000	14,191	13,691	13,191	12,691	12,191	11,691	11,191	10,691	10,191	9,691	9,191	15,233
39,000	39,200	14,291	13,791	13,291	12,791	12,291	11,791	11,291	10,791	10,291	9,791	9,291	15,333
39,200	39,400	14,391	13,891	13,391	12,891	12,391	11,891	11,391	10,891	10,391	9,891	9,391	15,433
39,400	39,600	14,491	13,991	13,491	12,991	12,491	11,991	11,491	10,991	10,491	9,991	9,491	15,533
39,600	39,800	14,591	14,091	13,591	13,091	12,591	12,091	11,591	11,091	10,591	10,091	9,591	15,633
39,800	40,000	14,691	14,191	13,691	13,191	12,691	12,191	11,691	11,191	10,691	10,191	9,691	15,733
40,000円		14,791	14,291	13,791	13,291	12,791	12,291	11,791	11,291	10,791	10,291	9,791	15,833
40,000円をこえる金額		40,000円の場合の税額に、給與の金額のうち40,000円をこえる金額の50％に相当する金額を加算した金額
扶養親族及び不具者の数が10人をこえる場合には、扶養親族及び不具者の数が10人の場合の税額から、その10人をこえる一人ごとに240円を控除した金額

Amount of earned income		A. Tax amount under the provision of Article 38 paragraph 1 item 1											B. Tax amount under the provision of Art.38 par.1 item 5
		Number of dependents and physically handicapped persons
		0	1	2	3	4	5	6	7	8	9	10
At least	But less than	Tax amount
\	\	\	\	\	\	\	\	\	\	\	\	\	\
29,800	30,000	9,691	9,191	8,691	8,191	7,691	7,191	6,691	6,191	5,691	5,213	4,763	10,733
30,000	30,200	9,791	9,291	8,791	8,291	7,791	7,291	6,791	6,291	5,791	5,303	4,853	10,833
30,200	30,400	9,891	9,391	8,891	8,391	7,891	7,391	6,891	6,391	5,891	5,393	4,943	10,933
30,400	30,600	9,991	9,491	8,991	8,491	7,991	7,491	6,991	6,491	5,991	5,491	5,033	11,033
30,600	30,800	10,091	9,591	9,091	8,591	8,091	7,591	7,091	6,591	6,091	5,591	5,123	11,133
30,800	31,000	10,191	9,691	9,191	8,691	8,191	7,691	7,191	6,691	6,191	5,691	5,213	11,233
31,000	31,200	10,291	9,791	9,291	8,791	8,291	7,791	7,291	6,791	6,291	5,791	5,303	11,333
31,200	31,400	10,391	9,891	9,391	8,891	8,391	7,891	7,391	6,891	6,391	5,891	5,393	11,433
31,400	31,600	10,491	9,991	9,491	8,991	8,491	7,991	7,491	6,991	6,491	5,991	5,491	11,533
31,600	31,800	10,591	10,091	9,591	9,091	8,591	8,091	7,591	7,091	6,591	6,091	5,591	11,633
31,800	32,000	10,691	10,191	9,691	9,191	8,691	8,191	7,691	7,191	6,691	6,191	5,691	11,733
32,000	32,200	10,791	10,291	9,791	9,291	8,791	8,291	7,791	7,291	6,791	6,291	5,791	11,833
32,200	32,400	10,891	10,391	9,891	9,391	8,891	8,391	7,891	7,391	6,891	6,391	5,891	11,933
32,400	32,600	10,991	10,491	9,991	9,491	8,991	8,491	7,991	7,491	6,991	6,491	5,991	12,033
32,600	32,800	11,091	10,591	10,091	9,591	9,091	8,591	8,091	7,591	7,091	6,591	6,091	12,133
32,800	33,000	11,191	10,691	10,191	9,691	9,191	8,691	8,191	7,691	7,191	6,691	6,191	12,233
33,000	33,200	11,291	10,791	10,291	9,791	9,291	8,791	8,291	7,791	7,291	6,791	6,291	12,333
33,200	33,400	11,391	10,891	10,391	9,891	9,391	8,891	8,391	7,891	7,391	6,891	6,391	12,433
33,400	33,600	11,491	10,991	10,491	9,991	9,491	8,991	8,491	7,991	7,491	6,991	6,491	12,533
33,600	33,800	11,591	11,091	10,591	10,091	9,591	9,091	8,591	8,091	7,591	7,091	6,591	12,633
33,800	34,000	11,691	11,191	10,691	10,191	9,691	9,191	8,691	8,191	7,691	7,191	6,691	12,733
34,000	34,200	11,791	11,291	10,791	10,291	9,791	9,291	8,791	8,291	7,791	7,291	6,791	12,833
34,200	34,400	11,891	11,391	10,891	10,391	9,891	9,391	8,891	8,391	7,891	7,391	6,891	12,933
34,400	34,600	11,991	11,491	10,991	10,491	9,991	9,491	8,991	8,491	7,991	7,491	6,991	13,033
34,600	34,800	12,091	11,591	11,091	10,591	10,091	9,591	9,091	8,591	8,091	7,591	7,091	13,133
34,800	35,000	12,191	11,691	11,191	10,691	10,191	9,691	9,191	8,691	8,191	7,691	7,191	13,233
35,000	35,200	12,291	11,791	11,291	10,791	10,291	9,791	9,291	8,791	8,291	7,791	7,291	13,333
35,200	35,400	12,391	11,891	11,391	10,891	10,391	9,891	9,391	8,891	8,391	7,891	7,391	13,433
35,400	35,600	12,491	11,991	11,491	10,991	10,491	9,991	9,491	8,991	8,491	7,991	7,491	13,533
35,600	35,800	12,591	12,091	11,591	11,091	10,591	10,091	9,591	9,091	8,591	8,091	7,591	13,633
35,800	36,000	12,691	12,191	11,691	11,191	10,691	10,191	9,691	9,191	8,691	8,191	7,691	13,733
36,000	36,200	12,791	12,291	11,791	11,291	10,791	10,291	9,791	9,291	8,791	8,291	7,791	13,833
36,200	36,400	12,891	12,391	11,891	11,391	10,891	10,391	9,891	9,391	8,891	8,391	7,891	13,933
36,400	36,600	12,991	12,491	11,991	11,491	10,991	10,491	9,991	9,491	8,991	8,491	7,991	14,033
36,600	36,800	13,091	12,591	12,091	11,591	11,091	10,591	10,091	9,591	9,091	8,591	8,091	14,133
36,800	37,000	13,191	12,691	12,191	11,691	11,191	10,691	10,191	9,691	9,191	8,691	8,191	14,233
37,000	37,200	13,291	12,791	12,291	11,791	11,291	10,791	10,291	9,791	9,291	8,791	8,291	14,333
37,200	37,400	13,391	12,891	12,391	11,891	11,391	10,891	10,391	9,891	9,391	8,891	8,391	14,433
37,400	37,600	13,491	12,991	12,491	11,991	11,491	10,991	10,491	9,991	9,491	8,991	8,491	14,533
37,600	37,800	13,591	13,091	12,591	12,091	11,591	11,091	10,591	10,091	9,591	9,091	8,591	14,633
37,800	38,000	13,691	13,191	12,691	12,191	11,691	11,191	10,691	10,191	9,691	9,191	8,691	14,733
38,000	38,200	13,791	13,291	12,791	12,291	11,791	11,291	10,791	10,291	9,791	9,291	8,791	14,833
38,200	38,400	13,891	13,391	12,891	12,391	11,891	11,391	10,891	10,391	9,891	9,391	8,891	14,933
38,400	38,600	13,991	13,491	12,991	12,491	11,991	11,491	10,991	10,491	9,991	9,491	8,991	15,033
38,600	38,800	14,091	13,591	13,091	12,591	12,091	11,591	11,091	10,591	10,091	9,591	9,091	15,133
38,800	39,000	14,191	13,691	13,191	12,691	12,191	11,691	11,191	10,691	10,191	9,691	9,191	15,233
39,000	39,200	14,291	13,791	13,291	12,791	12,291	11,791	11,291	10,791	10,291	9,791	9,291	15,333
39,200	39,400	14,391	13,891	13,391	12,891	12,391	11,891	11,391	10,891	10,391	9,891	9,391	15,433
39,400	39,600	14,491	13,991	13,491	12,991	12,491	11,991	11,491	10,991	10,491	9,991	9,491	15,533
39,600	39,800	14,591	14,091	13,591	13,091	12,591	12,091	11,591	11,091	10,591	10,091	9,591	15,633
39,800	40,000	14,691	14,191	13,691	13,191	12,691	12,191	11,691	11,191	10,691	10,191	9,691	15,733
40,000 yen		14,791	14,291	13,791	13,291	12,791	12,291	11,791	11,291	10,791	10,291	9,791	15,833
More than 40,000 yen		Total amount of tax on 40,000 yen and 50% of excess amount over 40,000 yen
In case the number of dependents and physically handicapped persons is more than ten, the tax amount is computed by deducting 240 yen per capita of persons in excess over ten persons from the tax amount in a case of ten persons.

まず給與の金額に応じて給與の金額欄に該当する行を求め、その行と扶養親族及び不具者の数に応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。

First find a line which corresponds to the amount of your earned income and get your tax liability at the cross of the line and the vertical of the number of your dependents and physically handicapped persons.

別表第二　給與所得の所得税源泉徴收額表（第三十八條第一項第一号及び第五号の規定による所得税源泉徴收額表）

Annexed Table II Withholding Income Tax Amount Table for Earned Income (Withholding Income Tax Amount Table under the provision of Article 38 paragraph 1 items 1 and 5)

ロ　週額表（一）

b. Weekly basis (1)

その週の給與の金額		甲　　　　第三十八條第一項第一号の規定による税額											乙　第三十八條第一項第五号の規定による税額
		扶養親族及び不具者の数
		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17％に相当する金額
575円未満		0	0	0	0	0	0	0	0	0	0	0	給與の金額の17％に相当する金額
													円
575	600	1	0	0	0	0	0	0	0	0	0	0	97
600	625	5	0	0	0	0	0	0	0	0	0	0	102
625	650	10	0	0	0	0	0	0	0	0	0	0	106
650	675	14	0	0	0	0	0	0	0	0	0	0	110
675	700	18	0	0	0	0	0	0	0	0	0	0	114
700	725	22	0	0	0	0	0	0	0	0	0	0	119
725	750	27	0	0	0	0	0	0	0	0	0	0	123
750	775	31	0	0	0	0	0	0	0	0	0	0	127
775	800	35	0	0	0	0	0	0	0	0	0	0	131
800	825	39	0	0	0	0	0	0	0	0	0	0	136
825	850	44	0	0	0	0	0	0	0	0	0	0	140
850	875	48	2	0	0	0	0	0	0	0	0	0	144
875	900	52	6	0	0	0	0	0	0	0	0	0	148
900	925	56	10	0	0	0	0	0	0	0	0	0	153
925	950	61	14	0	0	0	0	0	0	0	0	0	157
950	975	65	19	0	0	0	0	0	0	0	0	0	161
975	1,000	69	23	0	0	0	0	0	0	0	0	0	165
1,000	1,025	73	27	0	0	0	0	0	0	0	0	0	170
1,025	1,050	78	31	0	0	0	0	0	0	0	0	0	174
1,050	1,075	82	36	0	0	0	0	0	0	0	0	0	178
1,075	1,100	86	40	0	0	0	0	0	0	0	0	0	182
1,100	1,125	90	44	0	0	0	0	0	0	0	0	0	187
1,125	1,150	95	48	2	0	0	0	0	0	0	0	0	191
1,150	1,175	99	53	6	0	0	0	0	0	0	0	0	195
1,175	1,200	103	57	11	0	0	0	0	0	0	0	0	200
1,200	1,225	107	61	15	0	0	0	0	0	0	0	0	206
1,225	1,250	112	65	19	0	0	0	0	0	0	0	0	211
1,250	1,275	116	70	23	0	0	0	0	0	0	0	0	216
1,275	1,300	120	74	28	0	0	0	0	0	0	0	0	221
1,300	1,325	124	78	32	0	0	0	0	0	0	0	0	227
1,325	1,350	129	82	36	0	0	0	0	0	0	0	0	232
1,350	1,375	133	87	40	0	0	0	0	0	0	0	0	237
1,375	1,400	137	91	45	0	0	0	0	0	0	0	0	243
1,400	1,425	141	95	49	3	0	0	0	0	0	0	0	248
1,425	1,450	146	99	53	7	0	0	0	0	0	0	0	253
1,450	1,475	150	104	57	11	0	0	0	0	0	0	0	259
1,475	1,500	154	108	62	15	0	0	0	0	0	0	0	264
1,500	1,525	158	112	66	20	0	0	0	0	0	0	0	269
1,525	1,550	163	116	70	24	0	0	0	0	0	0	0	275
1,550	1,575	167	121	74	28	0	0	0	0	0	0	0	280
1,575	1,600	171	125	79	32	0	0	0	0	0	0	0	285
1,600	1,625	175	129	83	37	0	0	0	0	0	0	0	291
1,625	1,650	180	133	87	41	0	0	0	0	0	0	0	296
1,650	1,675	184	138	91	45	0	0	0	0	0	0	0	301
1,675	1,700	188	142	96	49	3	0	0	0	0	0	0	306
1,700	1,725	192	146	100	54	8	0	0	0	0	0	0	312
1,725	1,750	197	150	104	58	12	0	0	0	0	0	0	317
1,750	1,775	202	155	108	62	16	0	0	0	0	0	0	322
1,775	1,800	207	159	113	66	20	0	0	0	0	0	0	328
1,800	1,825	213	163	117	71	25	0	0	0	0	0	0	333
1,825	1,850	218	167	121	75	29	0	0	0	0	0	0	339
1,850	1,875	223	172	125	79	33	0	0	0	0	0	0	345
1,875	1,900	229	176	130	83	37	0	0	0	0	0	0	352
1,900	1,925	234	180	134	88	42	0	0	0	0	0	0	358
1,925	1,950	239	184	138	92	46	0	0	0	0	0	0	364

Amount of earned income		A. Tax amount under the provision of Article 38 paragraph 1 item 1											B. Tax amount under the provision of Art.38 par.1 item 5
		Number of dependents and physically handicapped persons
		0	1	2	3	4	5	6	7	8	9	10
At least	But less than	Tax amount
\	\	\	\	\	\	\	\	\	\	\	\	\	Amount corresponding to 17% of earned income amount
less than 575		0	0	0	0	0	0	0	0	0	0	0	Amount corresponding to 17% of earned income amount
													\
575	600	1	0	0	0	0	0	0	0	0	0	0	97
600	625	5	0	0	0	0	0	0	0	0	0	0	102
625	650	10	0	0	0	0	0	0	0	0	0	0	106
650	675	14	0	0	0	0	0	0	0	0	0	0	110
675	700	18	0	0	0	0	0	0	0	0	0	0	114
700	725	22	0	0	0	0	0	0	0	0	0	0	119
725	750	27	0	0	0	0	0	0	0	0	0	0	123
750	775	31	0	0	0	0	0	0	0	0	0	0	127
775	800	35	0	0	0	0	0	0	0	0	0	0	131
800	825	39	0	0	0	0	0	0	0	0	0	0	136
825	850	44	0	0	0	0	0	0	0	0	0	0	140
850	875	48	2	0	0	0	0	0	0	0	0	0	144
875	900	52	6	0	0	0	0	0	0	0	0	0	148
900	925	53	10	0	0	0	0	0	0	0	0	0	153
925	950	61	14	0	0	0	0	0	0	0	0	0	157
950	975	65	19	0	0	0	0	0	0	0	0	0	161
975	1,000	69	23	0	0	0	0	0	0	0	0	0	165
1,000	1,025	73	27	0	0	0	0	0	0	0	0	0	170
1,025	1,050	78	31	0	0	0	0	0	0	0	0	0	174
1,050	1,075	82	36	0	0	0	0	0	0	0	0	0	178
1,075	1,100	86	40	0	0	0	0	0	0	0	0	0	182
1,100	1,125	90	44	0	0	0	0	0	0	0	0	0	187
1,125	1,150	95	48	2	0	0	0	0	0	0	0	0	191
1,150	1,175	99	53	6	0	0	0	0	0	0	0	0	195
1,175	1,200	103	57	11	0	0	0	0	0	0	0	0	200
1,200	1,225	107	61	15	0	0	0	0	0	0	0	0	206
1,225	1,250	112	65	19	0	0	0	0	0	0	0	0	211
1,250	1,275	116	70	23	0	0	0	0	0	0	0	0	216
1,275	1,300	120	74	28	0	0	0	0	0	0	0	0	221
1,300	1,325	124	78	32	0	0	0	0	0	0	0	0	227
1,325	1,350	129	82	36	0	0	0	0	0	0	0	0	232
1,350	1,375	133	87	40	0	0	0	0	0	0	0	0	237
1,375	1,400	137	91	45	0	0	0	0	0	0	0	0	243
1,400	1,425	141	95	49	3	0	0	0	0	0	0	0	248
1,425	1,450	146	99	53	7	0	0	0	0	0	0	0	253
1,450	1,475	150	104	57	11	0	0	0	0	0	0	0	259
1,475	1,500	154	108	62	15	0	0	0	0	0	0	0	264
1,500	1,525	158	112	66	20	0	0	0	0	0	0	0	269
1,525	1,550	163	116	70	24	0	0	0	0	0	0	0	275
1,550	1,575	167	121	74	28	0	0	0	0	0	0	0	280
1,575	1,600	171	125	79	32	0	0	0	0	0	0	0	285
1,600	1,625	175	129	83	37	0	0	0	0	0	0	0	291
1,625	1,650	180	133	87	41	0	0	0	0	0	0	0	296
1,650	1,675	184	138	91	45	0	0	0	0	0	0	0	301
1,675	1,700	188	142	96	49	3	0	0	0	0	0	0	306
1,700	1,725	192	146	100	54	8	0	0	0	0	0	0	312
1,725	1,750	197	150	104	58	12	0	0	0	0	0	0	317
1,750	1,775	202	155	108	62	16	0	0	0	0	0	0	322
1,775	1,800	207	159	113	66	20	0	0	0	0	0	0	328
1,800	1,825	213	163	117	71	25	0	0	0	0	0	0	333
1,825	1,850	218	167	121	75	29	0	0	0	0	0	0	339
1,850	1,875	223	172	125	79	33	0	0	0	0	0	0	345
1,875	1,900	229	176	130	83	37	0	0	0	0	0	0	352
1,900	1,925	234	180	134	88	42	0	0	0	0	0	0	358
1,925	1,950	239	184	138	92	46	0	0	0	0	0	0	364

ロ　週額表（二）

b. Weekly basis (2)

その週の給與の金額		甲　　　　　　第三十八條第一項第一号の規定による税額											乙　第三十八條第一項第五号の規定による税額
		扶養親族及び不具者の数
		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
1,950	1,975	245	189	142	96	50	4	0	0	0	0	0	371
1,975	2,000	250	192	147	100	54	8	0	0	0	0	0	377
2,000	2,025	255	198	151	105	59	12	0	0	0	0	0	384
2,025	2,050	261	203	155	109	63	17	0	0	0	0	0	390
2,050	2,075	266	208	159	113	67	21	0	0	0	0	0	396
2,075	2,100	271	213	164	117	71	25	0	0	0	0	0	403
2,100	2,125	277	219	168	122	76	29	0	0	0	0	0	409
2,125	2,150	282	224	172	126	80	34	0	0	0	0	0	415
2,150	2,175	287	229	176	130	84	38	0	0	0	0	0	422
2,175	2,200	292	235	181	134	88	42	0	0	0	0	0	428
2,200	2,225	298	240	185	139	93	46	0	0	0	0	0	435
2,225	2,250	303	245	189	143	97	51	4	0	0	0	0	441
2,250	2,275	308	251	193	147	101	55	9	0	0	0	0	447
2,275	2,300	314	256	198	151	105	59	13	0	0	0	0	454
2,300	2,350	319	261	204	156	110	63	17	0	0	0	0	462
2,350	2,400	330	272	214	164	118	72	26	0	0	0	0	477
2,400	2,450	341	283	225	173	127	80	34	0	0	0	0	492
2,450	2,500	354	293	235	181	135	89	43	0	0	0	0	506
2,500	2,550	367	304	246	190	144	97	51	5	0	0	0	521
2,550	2,600	379	314	257	199	152	106	60	13	0	0	0	536
2,600	2,650	392	325	267	210	161	114	68	22	0	0	0	551
2,650	2,700	405	336	278	220	169	123	77	30	0	0	0	566
2,700	2,750	418	348	289	231	178	131	85	39	0	0	0	581
2,750	2,800	430	361	299	241	186	140	94	47	1	0	0	598
2,800	2,850	443	374	310	252	194	148	102	56	10	0	0	615
2,850	2,900	457	387	320	263	205	157	111	64	18	0	0	632
2,900	2,950	472	399	331	273	216	165	119	73	27	0	0	649
2,950	3,000	487	412	343	284	226	174	128	81	35	0	0	666
3,000	3,050	502	425	356	295	237	182	136	90	44	0	0	683
3,050	3,100	517	438	368	305	247	191	145	98	52	6	0	700
3,100	3,150	531	450	381	316	258	200	153	107	61	15	0	717
3,150	3,200	546	465	394	326	269	211	162	115	69	23	0	734
3,200	3,250	561	480	407	337	279	222	170	124	78	32	0	751
3,250	3,300	576	495	419	350	290	232	179	132	86	40	0	768
3,300	3,350	592	510	432	363	301	243	187	141	95	49	2	785
3,350	3,400	609	525	445	376	311	253	196	149	103	57	11	802
3,400	3,450	626	540	459	388	322	264	206	158	112	66	19	819
3,450	3,500	643	555	474	401	332	275	217	166	120	74	28	838
3,500	3,550	660	570	489	414	345	285	228	175	129	83	36	857
3,550	3,600	677	584	504	427	357	296	238	183	137	91	45	876
3,600	3,650	694	602	518	439	370	307	249	192	146	100	53	896
3,650	3,700	711	619	533	452	383	317	259	202	154	108	62	914
3,700	3,750	728	636	548	467	396	328	270	212	163	117	70	934
3,750	3,800	745	653	563	482	408	339	281	223	171	125	79	953
3,800	3,850	762	670	578	497	421	352	291	234	180	134	87	972
3,850	3,900	779	687	595	512	434	365	302	244	188	142	96	991
3,900	3,950	799	707	615	530	449	380	315	257	199	152	106	1,014
3,950	4,000	820	727	635	547	466	395	327	269	212	162	116	1,036
4,000	4,050	842	747	655	565	484	410	340	282	224	172	126	1,059
4,050	4,100	865	767	675	582	501	425	355	294	237	182	136	1,081
4,100	4,150	887	787	695	602	519	440	370	307	249	191	146	1,104
4,150	4,200	910	807	715	622	536	455	385	319	262	204	156	1,126
4,200	4,250	932	828	735	642	554	473	400	332	274	216	166	1,149
4,250	4,300	955	851	755	662	571	490	415	346	287	229	176	1,171
4,300	4,350	977	873	775	682	590	508	430	361	299	241	186	1,194
4,350	4,400	1,000	896	795	702	610	525	445	376	312	254	196	1,216
4,400	4,450	1,022	918	815	722	630	543	462	391	324	266	209	1,239
4,450	4,500	1,045	941	837	742	650	560	480	406	337	279	221	1,263
4,500	4,550	1,067	963	860	762	670	578	497	421	352	291	234	1,288
4,550	4,600	1,090	986	882	782	690	597	515	436	367	304	246	1,313

Amount of earned income		A. Tax amount under the provision of Article 38 paragraph 1 item 1											B. Tax amount under the provision of Art.38 par.1 item 5
		Number of dependents and physically handicapped persons
		0	1	2	3	4	5	6	7	8	9	10
At least	But less than	Tax amount
\	\	\	\	\	\	\	\	\	\	\	\	\	\
1,950	1,975	245	189	142	96	50	4	0	0	0	0	0	371
1,975	2,000	250	192	147	100	54	8	0	0	0	0	0	377
2,000	2,025	255	198	151	105	59	12	0	0	0	0	0	384
2,025	2,050	261	203	155	109	63	17	0	0	0	0	0	390
2,050	2,075	266	208	159	113	67	21	0	0	0	0	0	396
2,075	2,100	271	213	164	117	71	25	0	0	0	0	0	403
2,100	2,125	277	219	168	122	76	29	0	0	0	0	0	409
2,125	2,150	282	224	172	126	80	34	0	0	0	0	0	415
2,150	2,175	287	229	176	130	84	38	0	0	0	0	0	422
2,175	2,200	292	235	181	134	88	42	0	0	0	0	0	428
2,200	2,225	298	240	185	139	93	46	0	0	0	0	0	435
2,225	2,250	303	245	189	143	97	51	4	0	0	0	0	441
2,250	2,275	308	251	193	147	101	55	9	0	0	0	0	447
2,275	2,300	314	256	198	151	105	59	13	0	0	0	0	454
2,300	2,350	319	261	204	156	110	63	17	0	0	0	0	462
2,350	2,400	330	272	214	164	118	72	26	0	0	0	0	477
2,400	2,450	341	283	225	173	127	80	34	0	0	0	0	492
2,450	2,500	354	293	235	181	135	89	43	0	0	0	0	506
2,500	2,550	367	304	246	190	144	97	51	5	0	0	0	521
2,550	2,600	379	314	257	199	152	106	60	13	0	0	0	536
2,600	2,650	392	325	267	210	161	114	68	22	0	0	0	551
2,650	2,700	405	336	278	220	169	123	77	30	0	0	0	566
2,700	2,750	418	348	289	231	178	131	85	39	0	0	0	581
2,750	2,800	430	361	299	241	186	140	94	47	1	0	0	598
2,800	2,850	443	374	310	252	194	148	102	56	10	0	0	615
2,850	2,900	457	387	320	263	205	157	111	64	18	0	0	632
2,900	2,950	472	399	331	273	216	165	119	73	27	0	0	649
2,950	3,000	487	412	343	284	226	174	128	81	35	0	0	666
3,000	3,050	502	425	356	295	237	182	136	90	44	0	0	683
3,050	3,100	517	438	368	305	247	191	145	98	52	6	0	700
3,100	3,150	531	450	381	316	258	200	153	107	61	15	0	717
3,150	3,200	546	460	394	326	269	211	162	115	69	23	0	734
3,200	3,250	561	480	407	337	279	222	170	124	78	32	0	751
3,250	3,300	576	495	419	350	290	232	179	132	86	40	0	768
3,300	3,350	592	510	432	363	301	243	187	141	95	49	2	785
3,350	3,400	609	525	445	376	311	253	196	149	103	57	11	802
3,400	3,450	626	540	459	388	322	264	206	158	112	66	19	819
3,450	3,500	643	555	474	401	332	275	217	166	120	74	28	838
3,500	3,550	660	570	489	414	345	285	228	175	129	83	36	857
3,550	3,600	677	584	504	427	357	296	238	183	137	91	45	876
3,600	3,650	694	602	518	439	370	307	249	192	146	100	53	896
3,650	3,700	711	619	533	452	383	317	259	202	154	108	62	914
3,700	3,750	728	636	548	467	396	328	270	212	163	117	70	934
3,750	3,800	745	653	563	482	408	339	281	223	171	125	79	953
3,800	3,850	762	670	578	497	421	352	291	234	180	134	87	972
3,850	3,900	779	687	595	512	434	365	302	244	188	142	96	991
3,900	3,950	799	707	615	530	449	380	315	257	199	152	106	1,014
3,950	4,000	820	727	635	547	466	395	327	269	212	162	116	1,036
4,000	4,050	842	747	655	565	484	410	340	282	224	172	126	1,059
4,050	4,100	865	767	675	582	501	425	355	294	237	182	136	1,081
4,100	4,150	887	787	695	602	519	440	370	307	249	191	146	1,104
4,150	4,200	910	807	715	622	536	455	385	319	262	204	156	1,126
4,200	4,250	932	828	735	642	554	473	400	332	274	216	166	1,149
4,250	4,300	955	851	755	662	571	490	415	346	287	229	176	1,171
4,300	4,350	977	873	775	682	590	508	430	361	299	241	186	1,194
4,350	4,400	1,000	896	795	702	610	525	445	376	312	254	196	1,216
4,400	4,450	1,022	918	815	722	630	543	462	391	324	266	209	1,239
4,450	4,500	1,045	941	837	742	650	560	480	406	337	279	221	1,263
4,500	4,550	1,067	963	860	762	670	578	497	421	352	291	234	1,288
4,550	4,600	1,090	986	882	782	690	597	515	436	367	304	246	1,313

ロ　週額表（三）

b. Weekly basis (3)

その週の給與の金額		甲　　　　　　第三十八條第一項第一号の規定による税額											乙　第三十八條第一項第五号の規定による税額
		扶養親族及び不具者の数
		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
4,600	4,650	1,112	1,008	905	802	710	617	532	451	382	316	259	1,338
4,650	4,700	1,135	1,031	927	823	730	637	550	469	397	329	271	1,363
4,700	4,750	1,157	1,053	950	846	750	657	567	486	412	342	284	1,388
4,750	4,800	1,180	1,076	972	868	770	677	585	504	427	357	296	1,413
4,800	4,850	1,202	1,098	995	891	790	697	605	521	442	372	309	1,438
4,850	4,900	1,225	1,121	1,017	913	810	717	625	539	458	387	321	1,463
4,900	4,950	1,247	1,143	1,040	936	832	737	645	556	475	402	334	1,488
4,950	5,000	1,273	1,166	1,062	958	854	757	665	574	493	417	348	1,513
5,000	5,050	1,298	1,188	1,085	981	877	777	685	593	510	432	363	1,538
5,050	5,100	1,323	1,211	1,107	1,003	899	797	705	613	528	447	378	1,563
5,100	5,150	1,348	1,233	1,130	1,026	922	818	725	633	545	465	393	1,588
5,150	5,200	1,373	1,257	1,152	1,048	944	840	745	653	563	482	408	1,613
5,200	5,250	1,398	1,282	1,175	1,071	967	863	765	673	580	500	423	1,638
5,250	5,300	1,423	1,307	1,197	1,093	989	885	785	693	600	517	438	1,663
5,300	5,350	1,448	1,332	1,220	1,116	1,012	908	805	713	620	535	454	1,688
5,350	5,400	1,473	1,357	1,242	1,138	1,034	930	826	733	640	552	471	1,713
5,400	5,450	1,498	1,382	1,265	1,161	1,057	953	849	753	660	570	489	1,738
5,450	5,500	1,523	1,407	1,292	1,183	1,079	975	871	773	680	588	506	1,763
5,500	5,550	1,548	1,432	1,317	1,206	1,102	998	894	793	700	608	524	1,788
5,550	5,600	1,573	1,457	1,342	1,228	1,124	1,020	916	813	720	628	541	1,813
5,600	5,650	1,598	1,482	1,367	1,251	1,147	1,043	939	835	740	648	559	1,838
5,650	5,700	1,623	1,507	1,392	1,276	1,169	1,065	961	857	760	668	576	1,863
5,700	5,750	1,648	1,532	1,417	1,301	1,192	1,088	984	880	780	688	595	1,888
5,750	5,800	1,673	1,557	1,442	1,326	1,214	1,110	1,006	902	800	708	615	1,913
5,800	5,850	1,698	1,582	1,467	1,351	1,237	1,133	1,029	925	821	728	635	1,938
5,850	5,900	1,723	1,607	1,492	1,376	1,261	1,155	1,051	947	843	748	655	1,963
5,900	5,950	1,748	1,632	1,517	1,401	1,286	1,178	1,074	970	866	768	675	1,988
5,950	6,000	1,773	1,657	1,542	1,426	1,311	1,200	1,096	992	888	788	695	2,013
6,000	6,050	1,798	1,682	1,567	1,451	1,336	1,223	1,119	1,015	911	808	715	2,038
6,050	6,100	1,823	1,707	1,592	1,476	1,361	1,245	1,141	1,037	933	829	735	2,063
6,100	6,150	1,848	1,732	1,617	1,501	1,386	1,270	1,164	1,060	956	852	755	2,088
6,150	6,200	1,873	1,757	1,642	1,526	1,411	1,295	1,186	1,082	978	874	775	2,113
6,200	6,250	1,898	1,782	1,667	1,551	1,436	1,320	1,209	1,105	1,001	897	795	2,138
6,250	6,300	1,923	1,807	1,692	1,576	1,461	1,345	1,231	1,127	1,023	919	815	2,163
6,300	6,350	1,948	1,832	1,717	1,601	1,486	1,370	1,255	1,150	1,046	942	838	2,188
6,350	6,400	1,973	1,857	1,742	1,626	1,511	1,395	1,280	1,172	1,068	964	860	2,213
6,400	6,450	1,998	1,882	1,767	1,651	1,536	1,420	1,305	1,195	1,091	987	883	2,238
6,450	6,500	2,023	1,907	1,792	1,676	1,561	1,445	1,330	1,217	1,113	1,009	905	2,263
6,500	6,550	2,048	1,932	1,817	1,701	1,586	1,470	1,355	1,240	1,136	1,032	928	2,288
6,550	6,600	2,073	1,957	1,842	1,726	1,611	1,495	1,380	1,264	1,158	1,054	950	2,313
6,600	6,650	2,098	1,982	1,867	1,751	1,636	1,520	1,405	1,289	1,181	1,077	973	2,338
6,650	6,700	2,123	2,007	1,892	1,776	1,661	1,545	1,430	1,314	1,203	1,099	995	2,363
6,700	6,750	2,148	2,032	1,917	1,801	1,686	1,570	1,455	1,339	1,226	1,122	1,018	2,388
6,750	6,800	2,173	2,057	1,942	1,826	1,711	1,595	1,480	1,364	1,248	1,144	1,040	2,413
6,800	6,850	2,198	2,082	1,967	1,851	1,736	1,620	1,505	1,389	1,274	1,167	1,063	2,438
6,850	6,900	2,223	2,107	1,992	1,876	1,761	1,645	1,530	1,414	1,299	1,189	1,085	2,463
6,900	6,950	2,248	2,132	2,017	1,901	1,786	1,670	1,555	1,439	1,324	1,212	1,108	2,488
6,950	7,000	2,273	2,157	2,042	1,926	1,811	1,695	1,580	1,464	1,349	1,234	1,130	2,513
7,000	7,050	2,298	2,182	2,067	1,951	1,836	1,720	1,605	1,489	1,374	1,258	1,153	2,538
7,050	7,100	2,323	2,207	2,092	1,976	1,861	1,745	1,630	1,514	1,399	1,283	1,175	2,563
7,100	7,150	2,348	2,232	2,117	2,001	1,886	1,770	1,655	1,539	1,424	1,308	1,198	2,588
7,150	7,200	2,373	2,257	2,142	2,026	1,911	1,795	1,680	1,564	1,449	1,333	1,220	2,613
7,200	7,250	2,398	2,282	2,167	2,051	1,936	1,820	1,705	1,589	1,474	1,358	1,243	2,638
7,250	7,300	2,423	2,307	2,192	2,076	1,961	1,845	1,730	1,614	1,499	1,383	1,268	2,663
7,300	7,350	2,448	2,332	2,217	2,101	1,986	1,870	1,755	1,639	1,524	1,408	1,293	2,688
7,350	7,400	2,473	2,357	2,242	2,126	2,011	1,895	1,780	1,664	1,549	1,433	1,318	2,713
7,400	7,450	2,498	2,382	2,267	2,151	2,036	1,920	1,805	1,689	1,574	1,458	1,343	2,738
7,450	7,500	2,523	2,407	2,292	2,176	2,061	1,945	1,830	1,714	1,599	1,483	1,368	2,763
7,500	7,550	2,548	2,432	2,317	2,201	2,086	1,970	1,855	1,739	1,624	1,508	1,393	2,788
7,550	7,600	2,573	2,457	2,342	2,226	2,111	1,995	1,880	1,764	1,649	1,533	1,418	2,813

Amount of earned income		A. Tax amount under the provision of Article 38 paragraph 1 item 1											B. Tax amount under the provision of Art.38 par.1 item 5
		Number of dependents and physically handicapped persons
		0	1	2	3	4	5	6	7	8	9	10
At least	But less than	Tax amount
\	\	\	\	\	\	\	\	\	\	\	\	\	\
4,600	4,650	1,112	1,008	905	802	710	617	532	451	382	316	259	1,338
4,650	4,700	1,135	1,031	927	823	730	637	550	469	397	329	271	1,363
4,700	4,750	1,157	1,053	950	846	750	657	567	486	412	342	284	1,388
4,750	4,800	1,180	1,076	972	868	770	677	585	504	427	357	296	1,413
4,800	4,850	1,202	1,098	995	891	790	697	605	521	442	372	307	1,438
4,850	4,900	1,225	1,121	1,017	913	810	717	625	539	458	387	321	1,463
4,900	4,950	1,247	1,143	1,040	936	832	737	645	556	475	402	334	1,488
4,950	5,000	1,273	1,166	1,062	958	854	757	665	574	493	417	348	1,513
5,000	5,050	1,298	1,188	1,085	981	877	777	685	593	510	432	363	1,538
5,050	5,100	1,323	1,211	1,107	1,003	899	797	705	613	528	447	378	1,563
5,100	5,150	1,348	1,233	1,130	1,026	922	818	725	633	545	465	393	1,588
5,150	5,200	1,373	1,257	1,152	1,048	944	840	745	653	563	482	408	1,613
5,200	5,250	1,398	1,282	1,175	1,071	967	863	765	673	580	500	423	1,638
5,250	5,300	1,423	1,307	1,197	1,093	989	885	785	693	600	517	438	1,663
5,300	5,350	1,448	1,332	1,220	1,116	1,012	908	805	713	620	535	454	1,688
5,350	5,400	1,473	1,357	1,242	1,138	1,034	930	826	733	640	552	471	1,713
5,400	5,450	1,498	1,382	1,265	1,161	1,057	953	849	753	660	570	489	1,738
5,450	5,500	1,523	1,407	1,292	1,183	1,079	975	871	773	680	588	506	1,763
5,500	5,550	1,548	1,432	1,317	1,206	1,102	998	894	793	700	608	524	1,788
5,550	5,600	1,573	1,457	1,342	1,228	1,124	1,020	916	813	720	628	541	1,813
5,600	5,650	1,598	1,482	1,367	1,251	1,147	1,043	939	835	740	648	559	1,838
5,650	5,700	1,623	1,507	1,392	1,276	1,169	1,065	961	857	760	668	576	1,863
5,700	5,750	1,648	1,532	1,417	1,301	1,192	1,088	984	880	780	688	595	1,888
5,750	5,800	1,673	1,557	1,442	1,326	1,214	1,110	1,006	902	800	708	615	1,913
5,800	5,850	1,698	1,582	1,467	1,351	1,237	1,133	1,029	925	821	728	635	1,938
5,850	5,900	1,723	1,607	1,492	1,376	1,261	1,155	1,051	947	843	748	655	1,963
5,900	5,950	1,748	1,632	1,517	1,401	1,286	1,178	1,074	970	866	768	675	1,988
5,950	6,000	1,773	1,657	1,542	1,426	1,311	1,200	1,096	992	888	788	695	2,013
6,000	6,050	1,798	1,682	1,567	1,451	1,336	1,223	1,119	1,015	911	808	715	2,038
6,050	6,100	1,823	1,707	1,592	1,476	1,361	1,245	1,141	1,037	933	829	735	2,063
6,100	6,150	1,848	1,732	1,617	1,501	1,386	1,270	1,164	1,060	956	852	755	2,088
6,150	6,200	1,873	1,757	1,642	1,526	1,411	1,295	1,186	1,082	978	874	775	2,113
6,200	6,250	1,898	1,782	1,667	1,551	1,436	1,320	1,209	1,105	1,001	897	795	2,138
6,250	6,300	1,923	1,807	1,692	1,576	1,461	1,345	1,231	1,127	1,023	919	815	2,163
6,300	6,350	1,948	1,832	1,717	1,601	1,486	1,370	1,255	1,150	1,046	942	838	2,188
6,350	6,400	1,973	1,857	1,742	1,626	1,511	1,395	1,280	1,172	1,068	964	860	2,213
6,400	6,450	1,998	1,882	1,767	1,651	1,536	1,420	1,305	1,195	1,091	987	883	2,238
6,450	6,500	2,023	1,907	1,792	1,676	1,561	1,445	1,330	1,217	1,113	1,009	905	2,263
6,500	6,550	2,848	1,932	1,817	1,701	1,586	1,470	1,355	1,240	1,136	1,032	928	2,288
6,550	6,600	2,073	1,957	1,842	1,726	1,611	1,495	1,380	1,264	1,158	1,054	950	2,313
6,600	6,650	2,098	1,982	1,867	1,751	1,636	1,520	1,405	1,289	1,181	1,077	973	2,338
6,650	6,700	2,123	2,007	1,892	1,776	1,661	1,545	1,430	1,314	1,203	1,099	995	2,363
6,700	6,750	2,148	2,032	1,917	1,801	1,686	1,570	1,455	1,339	1,226	1,122	1,018	2,388
6,750	6,800	2,173	2,057	1,942	1,826	1,711	1,595	1,480	1,364	1,248	1,144	1,040	2,413
6,800	6,850	2,198	2,082	1,967	1,851	1,736	1,620	1,505	1,389	1,274	1,167	1,063	2,438
6,850	6,900	2,223	2,107	1,992	1,876	1,761	1,645	1,530	1,414	1,299	1,189	1,085	2,463
6,900	6,950	2,248	2,132	2,017	1,901	1,786	1,670	1,555	1,439	1,324	1,212	1,108	2,488
6,950	7,000	2,273	2,157	2,042	1,926	1,811	1,695	1,580	1,464	1,349	1,234	1,130	2,513
7,000	7,050	2,298	2,182	2,067	1,951	1,836	1,720	1,605	1,489	1,374	1,258	1,153	2,538
7,050	7,100	2,323	2,207	2,092	1,976	1,861	1,745	1,630	1,514	1,399	1,283	1,175	2,563
7,100	7,150	2,348	2,232	2,117	2,001	1,886	1,770	1,655	1,539	1,424	1,308	1,198	2,588
7,150	7,200	2,373	2,257	2,142	2,026	1,911	1,795	1,680	1,564	1,449	1,333	1,220	2,613
7,200	7,250	2,398	2,282	2,167	2,051	1,936	1,820	1,705	1,589	1,474	1,358	1,243	2,638
7,250	7,300	2,423	2,307	2,192	2,076	1,961	1,845	1,730	1,614	1,499	1,383	1,268	2,663
7,300	7,350	2,448	2,332	2,217	2,101	1,986	1,870	1,755	1,639	1,524	1,408	1,293	2,688
7,350	7,400	2,473	2,357	2,242	2,126	2,011	1,895	1,780	1,664	1,549	1,433	1,318	2,713
7,400	7,450	2,498	2,382	2,267	2,151	2,036	1,920	1,805	1,689	1,574	1,458	1,343	2,738
7,450	7,500	2,523	2,407	2,292	2,176	2,061	1,945	1,830	1,714	1,599	1,483	1,368	2,763
7,500	7,550	2,548	2,432	2,317	2,201	2,086	1,970	1,855	1,739	1,624	1,508	1,393	2,788
7,550	7,600	2,573	2,457	2,342	2,226	2,111	1,995	1,880	1,764	1,649	1,533	1,418	2,813

ロ　週額表（四）

b. Weekly basis (4)

その週の給與の金額		甲　　　　　　第三十八條第一項第一号の規定による税額											乙　第三十八條第一項第五号の規定による税額
		扶養親族及び不具者の数
		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
7,600	7,650	2,598	2,482	2,367	2,251	2,136	2,020	1,905	1,789	1,674	1,558	1,443	2,838
7,650	7,700	2,623	2,507	2,392	2,276	2,161	2,045	1,930	1,814	1,699	1,583	1,468	2,863
7,700	7,750	2,648	2,532	2,417	2,301	2,186	2,070	1,955	1,839	1,724	1,608	1,493	2,888
7,750	7,800	2,673	2,557	2,442	2,326	2,211	2,095	1,980	1,864	1,749	1,633	1,518	2,913
7,800	7,850	2,698	2,582	2,467	2,351	2,236	2,120	2,005	1,889	1,774	1,658	1,543	2,938
7,850	7,900	2,723	2,607	2,492	2,376	2,261	2,145	2,030	1,914	1,799	1,683	1,568	2,963
7,900	7,950	2,748	2,632	2,517	2,401	2,286	2,170	2,055	1,939	1,824	1,708	1,593	2,988
7,950	8,000	2,773	2,657	2,542	2,426	2,311	2,195	2,080	1,964	1,849	1,733	1,618	3,013
8,000	8,050	2,798	2,682	2,567	2,451	2,336	2,220	2,105	1,989	1,874	1,758	1,643	3,038
8,050	8,100	2,823	2,707	2,592	2,476	2,361	2,245	2,130	2,014	1,899	1,783	1,668	3,063
8,100	8,150	2,848	2,732	2,617	2,501	2,386	2,270	2,155	2,039	1,924	1,808	1,693	3,088
8,150	8,200	2,873	2,757	2,642	2,526	2,411	2,295	2,180	2,064	1,949	1,833	1,718	3,113
8,200	8,250	2,898	2,782	2,667	2,551	2,436	2,320	2,205	2,089	1,974	1,858	1,743	3,138
8,250	8,300	2,923	2,807	2,692	2,576	2,461	2,345	2,230	2,114	1,999	1,883	1,768	3,163
8,300	8,350	2,948	2,832	2,717	2,601	2,486	2,370	2,255	2,139	2,024	1,908	1,793	3,188
8,350	8,400	2,973	2,857	2,742	2,626	2,511	2,395	2,280	2,164	2,049	1,933	1,818	3,213
8,400	8,450	2,998	2,882	2,767	2,651	2,536	2,420	2,305	2,189	2,074	1,958	1,843	3,238
8,450	8,500	3,023	2,907	2,792	2,676	2,561	2,445	2,330	2,214	2,099	1,983	1,868	3,263
8,500	8,550	3,048	2,932	2,817	2,701	2,586	2,470	2,355	2,239	2,124	2,008	1,893	3,288
8,550	8,600	3,073	2,957	2,842	2,726	2,611	2,495	2,380	2,264	2,149	2,033	1,918	3,313
8,600	8,650	3,098	2,982	2,867	2,751	2,636	2,520	2,405	2,289	2,174	2,058	1,943	3,338
8,650	8,700	3,123	3,007	2,892	2,776	2,661	2,545	2,430	2,314	2,199	2,083	1,968	3,363
8,700	8,750	3,148	3,032	2,917	2,801	2,686	2,570	2,455	2,339	2,224	2,108	1,993	3,388
8,750	8,800	3,173	3,057	2,942	2,826	2,711	2,595	2,480	2,364	2,249	2,133	2,018	3,413
8,800	8,850	3,198	3,082	2,967	2,851	2,736	2,620	2,505	2,389	2,274	2,158	2,043	3,438
8,850	8,900	3,223	3,107	2,992	2,876	2,761	2,645	2,530	2,414	2,299	2,183	2,068	3,463
8,900	8,950	3,248	3,132	3,017	2,901	2,786	2,670	2,555	2,439	2,324	2,208	2,093	3,488
8,950	9,000	3,273	3,157	3,042	2,926	2,811	2,695	2,580	2,464	2,349	2,233	2,118	3,513
9,000	9,050	3,298	3,182	3,067	2,951	2,836	2,720	2,605	2,489	2,374	2,258	2,143	3,538
9,050	9,100	3,323	3,207	3,092	2,976	2,861	2,745	2,630	2,514	2,399	2,283	2,168	3,563
9,100	9,150	3,348	3,232	3,117	3,001	2,886	2,770	2,655	2,539	2,424	2,308	2,193	3,588
9,150	9,200	3,373	3,257	3,142	3,026	2,911	2,795	2,680	2,564	2,449	2,333	2,218	3,613
9,200	9,250	3,398	3,282	3,167	3,051	2,936	2,820	2,705	2,589	2,474	2,358	2,243	3,638
9,250	9,300	3,423	3,307	3,192	3,076	2,961	2,845	2,730	2,614	2,499	2,383	2,268	3,663
9,300	9,350	3,448	3,332	3,217	3,101	2,986	2,870	2,755	2,639	2,524	2,408	2,293	3,688
9,350	9,400	3,473	3,357	3,242	3,126	3,011	2,895	2,780	2,664	2,549	2,433	2,318	3,713
9,400	9,450	3,498	3,382	3,267	3,151	3,036	2,920	2,805	2,689	2,574	2,458	2,343	3,738
9,450	9,500	3,523	3,407	3,292	3,176	3,061	2,945	2,830	2,714	2,599	2,483	2,368	3,763
9,500	9,550	3,548	3,432	3,317	3,201	3,086	2,970	2,855	2,739	2,624	2,508	2,393	3,788
9,550	9,600	3,573	3,457	3,342	3,226	3,111	2,995	2,880	2,764	2,649	2,533	2,418	3,813
9,600	9,650	3,598	3,482	3,367	3,251	3,136	3,020	2,905	2,789	2,674	2,558	2,443	3,838
9,650	9,700	3,623	3,507	3,392	3,276	3,161	3,045	2,930	2,814	2,699	2,583	2,468	3,863
9,700	9,750	3,648	3,532	3,417	3,301	3,186	3,070	2,955	2,839	2,724	2,608	2,493	3,888
9,750	9,800	3,673	3,557	3,442	3,326	3,211	3,095	2,980	2,864	2,749	2,633	2,518	3,913
9,800	9,850	3,698	3,582	3,467	3,351	3,236	3,120	3,005	2,889	2,774	2,658	2,543	3,938
9,850	9,900	3,723	3,607	3,492	3,376	3,261	3,145	3,030	2,914	2,799	2,683	2,568	3,963
9,900	9,950	3,748	3,632	3,517	3,401	3,286	3,170	3,055	2,939	2,824	2,708	2,593	3,988
9,950	10,000	3,773	3,657	3,542	3,426	3,311	3,195	3,080	2,964	2,849	2,733	2,618	4,013
10,000円		3,798	3,682	3,567	3,451	3,336	3,220	3,105	2,989	2,874	2,758	2,643	4,038
10,000円をこえる金額		10,000円の場合の税額に、給與の金額のうち10,000円をこえる金額の50％に相当する金額を加算した金額
扶養親族及び不具者の数が10人をこえる場合には、扶養親族及び不具者の数が10人の場合の税額から、その10人をこえる１人ごとに46円を控除した金額

Amount of earned income		A. Tax amount under the provision of Article 38 paragraph 1 item 1											B. Tax amount under the provision of Art.38 par.1 item 5
		Number of dependents and physically handicapped persons
		0	1	2	3	4	5	6	7	8	9	10
At least	But less than	Tax amount
\	\	\	\	\	\	\	\	\	\	\	\	\	\
7,600	7,650	2,598	2,482	2,367	2,251	2,136	2,020	1,905	1,789	1,674	1,558	1,443	2,838
7,650	7,700	2,623	2,507	2,392	2,276	2,161	2,045	1,930	1,814	1,699	1,583	1,468	2,863
7,700	7,750	2,648	2,532	2,417	2,301	2,186	2,070	1,955	1,839	1,724	1,608	1,493	2,888
7,750	7,800	2,673	2,557	2,442	2,326	2,211	2,095	1,980	1,864	1,749	1,633	1,518	2,913
7,800	7,850	2,698	2,582	2,467	2,351	2,236	2,120	2,005	1,889	1,774	1,658	1,543	2,938
7,850	7,900	2,723	2,607	2,492	2,376	2,261	2,145	2,030	1,914	1,799	1,683	1,568	2,963
7,900	7,950	2,748	2,632	2,517	2,401	2,286	2,170	2,055	1,939	1,824	1,708	1,593	2,988
7,950	8,000	2,773	2,657	2,542	2,426	2,311	2,195	2,080	1,964	1,849	1,733	1,618	3,013
8,000	8,050	2,798	2,682	2,567	2,451	2,336	2,220	2,105	1,989	1,874	1,758	1,643	3,038
8,050	8,100	2,823	2,707	2,592	2,476	2,361	2,245	2,130	2,014	1,899	1,783	1,668	3,063
8,100	8,150	2,848	2,732	2,617	2,501	2,386	2,270	2,155	2,039	1,924	1,808	1,693	3,088
8,150	8,200	2,873	2,757	2,642	2,526	2,411	2,295	2,180	2,064	1,949	1,833	1,718	3,113
8,200	8,250	2,898	2,782	2,667	2,551	2,436	2,320	2,205	2,089	1,974	1,858	1,743	3,138
8,250	8,300	2,923	2,807	2,692	2,576	2,461	2,345	2,230	2,114	1,999	1,883	1,768	3,163
8,300	8,350	2,948	2,832	2,717	2,601	2,486	2,370	2,255	2,139	2,024	1,908	1,793	3,188
8,350	8,400	2,973	2,857	2,742	2,626	2,511	2,395	2,280	2,164	2,049	1,933	1,818	3,213
8,400	8,450	2,998	2,882	2,767	2,651	2,536	2,420	2,305	2,189	2,074	1,958	1,843	3,238
8,450	8,500	3,023	2,907	2,792	2,676	2,561	2,445	2,330	2,214	2,099	1,983	1,868	3,263
8,500	8,550	3,048	2,932	2,817	2,701	2,586	2,470	2,355	2,239	2,124	2,008	1,893	3,288
8,550	8,600	3,073	2,957	2,842	2,726	2,611	2,495	2,380	2,264	2,149	2,033	1,918	3,313
8,600	8,650	3,098	2,982	2,867	2,751	2,636	2,520	2,405	2,289	2,174	2,058	1,943	3,338
8,650	8,700	3,123	3,007	2,892	2,776	2,661	2,545	2,430	2,314	2,199	2,083	1,968	3,363
8,700	8,750	3,148	3,032	2,917	2,801	2,686	2,570	2,455	2,339	2,224	2,108	1,993	3,388
8,750	8,800	3,173	3,057	2,942	2,826	2,711	2,595	2,480	2,364	2,249	2,133	2,018	3,413
8,800	8,850	3,198	3,082	2,967	2,851	2,736	2,620	2,505	2,389	2,274	2,158	2,043	3,438
8,850	8,900	3,223	3,107	2,992	2,876	2,761	2,645	2,530	2,414	2,299	2,183	2,068	3,463
8,900	8,950	3,248	3,132	3,017	2,901	2,786	2,670	2,555	2,439	2,324	2,208	2,093	3,488
8,950	9,000	3,273	3,157	3,042	2,926	2,811	2,695	2,580	2,464	2,349	2,233	2,118	3,513
9,000	9,050	3,298	3,182	3,067	2,951	2,836	2,720	2,605	2,489	2,374	2,258	2,143	3,538
9,050	9,100	3,323	3,207	3,092	2,976	2,861	2,745	2,630	2,514	2,399	2,283	2,168	3,563
9,100	9,150	3,348	3,232	3,117	3,001	2,886	2,770	2,655	2,539	2,424	2,308	2,193	3,588
9,150	9,200	3,373	3,257	3,142	3,026	2,911	2,795	2,680	2,564	2,449	2,333	2,218	3,613
9,200	9,250	3,398	3,282	3,167	3,051	2,936	2,820	2,705	2,589	2,474	2,358	2,243	3,638
9,250	9,300	3,423	3,307	3,192	3,076	2,961	2,845	2,730	2,614	2,499	2,383	2,268	3,663
9,300	9,350	3,448	3,332	3,217	3,101	2,986	2,870	2,755	2,639	2,524	2,408	2,293	3,688
9,350	9,400	3,473	3,357	3,242	3,126	3,011	2,895	2,780	2,664	2,549	2,433	2,318	3,713
9,400	9,450	3,498	3,382	3,267	3,151	3,036	2,920	2,805	2,689	2,574	2,458	2,343	3,738
9,450	9,500	3,523	3,407	3,292	3,176	3,061	2,945	2,830	2,714	2,599	2,483	2,368	3,763
9,500	9,550	3,548	3,432	3,317	3,201	3,086	2,970	2,855	2,739	2,624	2,508	2,393	3,788
9,550	9,600	3,573	3,457	3,342	3,226	3,111	2,995	2,880	2,764	2,649	2,533	2,418	3,813
9,600	9,650	3,598	3,482	3,367	3,251	3,136	3,020	2,905	2,789	2,674	2,558	2,443	3,838
9,650	9,700	3,623	3,507	3,392	3,276	3,161	3,045	2,930	2,814	2,699	2,583	2,468	3,863
9,700	9,750	3,648	3,532	3,417	3,301	3,186	3,070	2,955	2,839	2,724	2,608	2,493	3,888
9,750	9,800	3,673	3,557	3,442	3,326	3,211	3,095	2,980	2,864	2,749	2,633	2,518	3,913
9,800	9,850	3,698	3,582	3,467	3,351	3,236	3,120	3,005	2,889	2,774	2,658	2,543	3,938
9,850	9,900	3,723	3,607	3,492	3,376	3,261	3,145	3,030	2,914	2,799	2,683	2,568	3,963
9,900	9,950	3,748	3,632	3,517	3,401	3,286	3,170	3,055	2,939	2,824	2,708	2,593	3,988
9,950	10,000	3,773	3,657	3,542	3,426	3,311	3,195	3,080	2,964	2,849	2,733	2,618	4,013
10,000 yen		3,798	3,682	3,567	3,451	3,336	3,220	3,105	2,989	2,874	2,758	2,643	4,038
More than 10,000 yen		Total amount of tax on 10,000 yen and 50% of excess amount over 10,000 yen
In case the number of dependents and physically handicapped persons is more than ten, the tax amount is computed by deducting 46 yen per capita of persons in excess over the persons from the tax amount in case of ten persons.

First find a line which corresponds to the amount of your earned income and get your tax liability at the cross of the line and the vertical line of the number of your dependents and physically handicapped persons.

別表第二　給與所得の所得税源泉徴收額表（第三十八條第一項第一号、第五号及び第六号の規定による所得税源泉徴收額表）

Annexed Table II Withholding Income Tax Amount Table for Earned Income (Withholding Income Tax Amount Table under the provision of Article 38 paragraph 1 items 1, 5 and 6)

ハ　日額表（一）

c. Daily basis (1)

その日の給與の金額		甲　　　　第三十八條第一項第一号の規定による税額											乙　第三十八條第一項第五号の規定による税額	丙　第三十八條第一項第六号の規定による税額
		扶養親族及び不具者の数
		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17％に相当する金額	円
90円未満		0	0	0	0	0	0	0	0	0	0	0	給與の金額の17％に相当する金額
													円
90	95	1	0	0	0	0	0	0	0	0	0	0	15	0
95	100	2	0	0	0	0	0	0	0	0	0	0	16	0
100	105	3	0	0	0	0	0	0	0	0	0	0	17	0
105	110	3	0	0	0	0	0	0	0	0	0	0	17	0
110	115	4	0	0	0	0	0	0	0	0	0	0	18	0
115	120	5	0	0	0	0	0	0	0	0	0	0	19	0
120	125	6	0	0	0	0	0	0	0	0	0	0	20	0
125	130	7	0	0	0	0	0	0	0	0	0	0	21	0
130	135	8	1	0	0	0	0	0	0	0	0	0	22	0
135	140	8	2	0	0	0	0	0	0	0	0	0	22	0
140	145	9	3	0	0	0	0	0	0	0	0	0	23	0
145	150	10	3	0	0	0	0	0	0	0	0	0	24	0
150	155	11	4	0	0	0	0	0	0	0	0	0	25	0
155	160	12	5	0	0	0	0	0	0	0	0	0	26	0
160	165	13	6	0	0	0	0	0	0	0	0	0	27	0
165	170	14	7	0	0	0	0	0	0	0	0	0	28	0
170	175	14	8	1	0	0	0	0	0	0	0	0	29	0
175	180	15	8	2	0	0	0	0	0	0	0	0	30	0
180	185	16	9	3	0	0	0	0	0	0	0	0	31	0
185	190	17	10	3	0	0	0	0	0	0	0	0	32	0
190	195	18	11	4	0	0	0	0	0	0	0	0	33	0
195	200	19	12	5	0	0	0	0	0	0	0	0	34	0
200	205	20	13	6	0	0	0	0	0	0	0	0	35	0
205	210	20	14	7	0	0	0	0	0	0	0	0	36	0
210	215	21	14	8	1	0	0	0	0	0	0	0	37	0
215	220	22	15	8	2	0	0	0	0	0	0	0	38	0
220	225	23	16	9	3	0	0	0	0	0	0	0	39	0
225	230	24	17	10	3	0	0	0	0	0	0	0	40	0
230	235	25	18	11	4	0	0	0	0	0	0	0	41	0
235	240	25	19	12	5	0	0	0	0	0	0	0	42	0
240	245	26	20	13	6	0	0	0	0	0	0	0	44	0
245	250	27	20	14	7	0	0	0	0	0	0	0	45	0
250	255	28	21	14	8	1	0	0	0	0	0	0	46	0
255	260	29	22	15	8	2	0	0	0	0	0	0	47	0
260	265	30	23	16	9	3	0	0	0	0	0	0	48	0
265	270	31	24	17	10	3	0	0	0	0	0	0	49	0
270	275	32	25	18	11	4	0	0	0	0	0	0	50	0
275	280	33	25	19	12	5	0	0	0	0	0	0	52	0
280	285	35	26	20	13	6	0	0	0	0	0	0	53	1
285	290	36	27	20	14	7	0	0	0	0	0	0	54	1
290	295	37	28	21	14	8	1	0	0	0	0	0	55	2
295	300	38	29	22	15	8	2	0	0	0	0	0	57	3
300	310	39	30	23	16	9	3	0	0	0	0	0	58	4
310	320	41	32	25	18	11	4	0	0	0	0	0	61	6
320	330	43	35	26	20	13	6	0	0	0	0	0	63	7
330	340	45	37	28	21	14	8	1	0	0	0	0	66	9
340	350	47	39	30	23	16	9	3	0	0	0	0	69	11
350	360	49	41	32	25	18	11	4	0	0	0	0	72	12
360	370	52	43	35	26	20	13	6	0	0	0	0	75	14
370	380	55	45	37	28	21	14	8	1	0	0	0	78	16
380	390	57	47	39	30	23	16	9	3	0	0	0	81	18
390	400	60	50	41	32	25	18	11	4	0	0	0	84	19
400	410	63	52	43	35	26	20	13	6	0	0	0	87	21
410	420	65	55	45	37	28	21	14	8	1	0	0	90	23
420	430	68	57	47	39	30	23	16	9	3	0	0	93	24

Amount of earned income		A. Tax amount under the provision of Article 38 paragraph 1 item 1											B. Tax amount under the provision of Art.38 par.1 item 5	C. Tax amount under the provision of Art.38 pair.1 item 6
		Number of dependents and physically handicapped persons
		0	1	2	3	4	5	6	7	8	9	10
At least	But less than	Tax amount
\	\	\	\	\	\	\	\	\	\	\	\	\	Amount corresponding to 17% of earned income amount	\
less than 90		0	0	0	0	0	0	0	0	0	0	0	Amount corresponding to 17% of earned income amount
													\
90	95	1	0	0	0	0	0	0	0	0	0	0	15	0
95	100	2	0	0	0	0	0	0	0	0	0	0	16	0
100	105	3	0	0	0	0	0	0	0	0	0	0	17	0
105	110	3	0	0	0	0	0	0	0	0	0	0	17	0
110	115	4	0	0	0	0	0	0	0	0	0	0	18	0
115	120	5	0	0	0	0	0	0	0	0	0	0	19	0
120	125	6	0	0	0	0	0	0	0	0	0	0	20	0
125	130	7	0	0	0	0	0	0	0	0	0	0	21	0
130	135	8	1	0	0	0	0	0	0	0	0	0	22	0
135	140	8	2	O	0	0	0	0	0	0	0	0	22	0
140	145	9	3	0	0	0	0	0	0	0	0	0	23	0
145	150	10	3	0	0	0	0	0	0	0	0	0	24	0
150	155	11	4	0	0	0	0	0	0	0	0	0	25	0
155	160	12	5	0	0	0	0	0	0	0	0	0	26	0
160	165	13	6	0	0	0	0	0	0	0	0	0	27	0
165	170	14	7	0	0	0	0	0	0	0	0	0	28	0
170	175	14	8	1	0	0	0	0	0	0	0	0	29	0
175	180	15	8	2	0	0	0	0	0	0	0	0	30	0
180	185	16	9	3	0	0	0	0	0	0	0	0	31	0
185	190	17	10	3	0	0	0	0	0	0	0	0	32	0
190	195	18	11	4	0	0	0	0	0	0	0	0	33	0
195	200	19	12	5	0	0	0	0	0	0	0	0	34	0
200	205	20	13	6	0	0	0	0	0	0	0	0	35	0
205	210	20	14	7	0	0	0	0	0	0	0	0	36	0
210	215	21	14	8	1	0	0	0	0	0	0	0	37	0
215	220	22	15	8	2	0	0	0	0	0	0	0	38	0
220	225	23	16	9	3	0	0	0	0	0	0	0	39	0
225	230	24	17	10	3	0	0	0	0	0	0	0	40	0
230	235	25	18	11	4	0	0	0	0	0	0	0	41	0
235	240	25	19	12	5	0	0	0	0	0	0	0	42	0
240	245	26	20	13	6	0	0	0	0	0	0	0	44	0
245	250	27	20	14	7	0	0	0	0	0	0	0	45	0
250	255	28	21	14	8	1	0	0	0	0	0	0	46	0
255	260	29	22	15	8	2	0	0	0	0	0	0	47	0
260	265	30	23	16	9	3	0	0	0	0	0	0	48	0
265	270	31	24	17	10	3	0	0	0	0	0	0	49	0
270	275	32	25	18	11	4	0	0	0	0	0	0	50	0
275	280	33	25	19	12	5	0	0	0	0	0	0	52	0
280	285	35	26	20	13	6	0	0	0	0	0	0	53	1
285	290	36	27	20	14	7	0	0	0	0	0	0	54	1
290	295	37	28	21	14	8	1	0	0	0	0	0	55	2
295	300	38	29	22	15	8	2	0	0	0	0	0	57	3
300	310	39	30	23	16	9	3	0	0	0	0	0	58	4
310	320	41	32	25	18	11	4	0	0	0	0	0	61	6
320	330	43	35	26	20	13	6	0	0	0	0	0	63	7
330	340	45	37	28	21	14	8	1	0	0	0	0	66	9
340	350	47	39	30	23	16	9	3	0	0	0	0	69	11
350	360	49	41	32	25	18	11	4	0	0	0	0	72	12
360	370	52	43	35	26	20	13	6	0	0	0	0	75	14
370	380	55	45	37	28	21	14	8	1	0	0	0	78	16
380	390	57	47	39	30	23	16	9	3	0	0	0	81	18
390	400	60	50	41	32	25	18	11	4	0	0	0	84	19
400	410	63	52	43	35	26	20	13	6	0	0	0	87	21
410	420	65	55	45	37	28	21	14	8	1	0	0	90	23
420	430	68	57	47	39	30	23	16	9	3	0	0	93	24

ハ　日額表（二）

c. Daily basis (2)

その日の給與の金額		甲　　　　　　第三十八條第一項第一号の規定による税額											乙　第三十八條第一項第五号の規定による税額	丙　第三十八條第一項第六号の規定による税額
		扶養親族及び不具者の数
		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	円
430	440	71	60	50	41	32	25	18	11	4	0	0	97	26
440	450	74	63	52	43	35	26	20	13	6	0	0	100	28
450	460	77	65	55	45	37	28	21	14	8	1	0	104	29
460	470	80	68	57	47	39	30	23	16	9	3	0	107	31
470	480	83	71	60	50	41	32	25	18	11	4	0	110	33
480	490	86	74	63	52	43	35	26	20	13	6	0	114	35
490	500	89	77	65	55	45	37	28	21	14	8	1	117	36
500	510	93	80	68	57	47	39	30	23	16	9	3	121	38
510	520	96	83	71	60	50	41	32	25	18	11	4	125	40
520	530	99	86	74	63	52	43	35	26	20	13	6	128	42
530	540	103	89	77	65	55	45	37	28	21	14	8	132	44
540	550	106	93	80	68	57	47	39	30	23	16	9	136	46
550	560	110	96	83	71	60	50	41	32	25	18	11	140	48
560	570	113	99	86	74	63	52	43	35	26	20	13	144	50
570	580	117	103	90	77	66	55	46	37	29	22	15	148	52
580	590	121	107	94	81	69	58	48	40	31	24	17	153	55
590	600	126	111	98	84	73	61	51	42	34	26	19	157	57
600	610	130	115	102	88	76	64	54	45	36	28	21	162	59
610	620	135	119	106	92	80	68	57	47	39	30	23	166	61
620	630	139	124	110	96	83	71	60	50	41	33	25	171	63
630	640	144	128	114	100	87	75	63	53	44	35	27	175	65
640	650	148	133	118	104	91	78	66	56	46	38	29	180	68
650	660	153	137	122	108	95	82	70	59	49	40	32	185	70
660	670	157	142	127	112	99	85	73	62	52	43	34	190	73
670	680	162	146	131	116	103	89	77	65	55	45	37	195	75
680	690	166	151	136	120	107	93	80	68	58	48	39	200	78
690	700	171	155	140	125	111	97	84	72	61	51	42	205	81
700	710	175	160	145	129	115	101	87	75	64	54	44	210	83
710	720	180	164	149	134	119	105	91	79	67	56	47	215	86
720	730	185	169	154	138	123	109	95	82	70	60	49	220	88
730	740	190	173	158	143	128	113	99	86	74	63	52	225	91
740	750	195	178	163	147	132	117	103	90	77	66	55	230	94
750	760	200	183	167	152	137	121	107	94	81	69	58	235	97
760	770	205	188	172	156	141	126	111	98	84	73	61	240	100
770	780	210	193	176	161	146	130	115	102	88	76	64	245	104
780	790	215	198	181	165	150	135	119	106	92	80	68	250	107
790	800	220	203	186	170	155	139	124	110	96	83	71	255	111
800	810	225	208	191	174	159	141	128	114	100	87	75	260	114
810	820	230	213	196	179	164	148	133	118	104	91	78	265	118
820	830	235	218	201	184	168	153	137	122	108	95	82	270	122
830	840	240	223	206	189	173	157	142	127	112	99	85	275	126
840	850	245	228	211	194	177	162	146	131	116	103	89	280	130
850	860	250	233	216	199	182	166	151	136	120	107	93	285	134
860	870	255	238	221	204	187	171	155	140	125	111	97	290	138
870	880	260	243	226	209	192	175	160	145	129	115	101	295	142
880	890	265	248	231	214	197	180	164	149	134	119	105	300	146
890	900	270	253	236	219	202	185	169	154	138	123	109	305	150
900	910	275	258	241	224	207	190	173	158	143	128	113	310	154
910	920	280	263	246	229	212	195	178	163	147	132	117	315	158
920	930	285	268	251	234	217	200	183	167	152	137	121	320	161
930	940	290	273	256	239	222	205	188	172	156	141	126	325	166
940	950	295	278	261	244	227	210	193	176	161	146	130	330	170
950	960	300	283	266	249	232	215	198	181	165	150	135	335	175
960	970	305	288	271	254	237	220	203	186	170	155	139	340	179
970	980	310	293	276	259	242	225	208	191	174	159	144	345	184
980	990	315	298	281	264	247	230	213	196	179	164	148	350	188
990	1,000	320	303	286	269	252	235	218	201	184	168	153	355	193
1,000	1,010	325	308	291	274	257	240	223	206	189	173	157	360	197
1,010	1,020	330	313	296	279	262	245	228	211	194	177	162	365	202
1,020	1,030	335	318	301	284	267	250	233	216	199	182	166	370	206

Amount of earned income		A. Tax amount under the provision of Article 38 paragraph 1 item 1											B. Tax amount under the provision of Art.38 par.1 item 5	C. Tax amount under the provision of Art.38 par.1 item 6
		Number of dependents and physically handicapped persons
		0	1	2	3	4	5	6	7	8	9	10
At least	But less than	Tax amount
\	\	\	\	\	\	\	\	\	\	\	\	\	\	\
430	440	71	60	50	41	32	25	18	11	4	0	0	97	26
440	450	74	63	52	43	35	26	20	13	6	0	0	100	28
450	460	77	65	55	45	37	28	21	14	8	1	0	104	29
460	470	80	68	57	47	39	30	23	16	9	3	0	107	31
470	480	83	71	60	50	41	32	25	18	11	4	0	110	33
480	490	86	74	63	52	43	35	26	20	13	6	0	114	35
490	500	89	77	65	55	45	37	28	21	14	8	1	117	36
500	510	93	80	68	57	47	39	30	23	16	9	3	121	38
510	520	96	83	71	60	50	41	32	25	18	11	4	125	40
520	530	99	86	74	63	52	43	35	26	20	13	6	128	42
530	540	103	89	77	65	55	45	37	28	21	14	8	132	44
540	550	106	93	80	68	57	47	39	30	23	16	9	136	46
550	560	110	96	83	71	60	50	41	32	25	18	11	140	48
560	570	113	99	86	74	63	52	43	35	26	20	13	144	50
570	580	117	103	90	77	66	55	46	37	29	22	15	148	52
580	590	121	107	94	81	69	58	48	40	31	24	17	153	55
590	600	126	111	98	84	73	61	51	42	34	26	19	157	57
600	610	130	115	102	88	76	64	54	45	36	28	21	162	59
610	620	135	119	106	92	80	68	57	47	39	30	23	166	61
620	630	139	124	110	96	83	71	60	50	41	33	25	171	63
630	640	144	128	114	100	87	75	63	53	44	35	21	175	65
640	650	148	133	118	104	91	78	66	56	46	38	29	180	68
650	660	153	137	122	108	95	82	70	59	49	40	32	185	70
660	670	157	142	127	112	99	85	73	62	52	43	34	190	73
670	680	162	146	131	116	103	89	77	65	55	45	37	195	75
680	690	166	151	136	120	107	93	80	68	58	48	39	200	78
690	700	171	155	140	125	111	97	84	72	61	51	42	205	81
700	710	175	160	145	129	115	101	87	75	64	54	44	210	83
710	720	180	164	149	134	119	105	91	79	67	57	47	215	86
720	730	185	169	154	138	123	109	95	82	70	60	49	220	88
730	740	190	173	158	143	128	113	99	86	74	63	52	225	91
740	750	195	178	163	147	132	117	103	90	77	66	55	230	94
750	760	200	183	167	152	137	121	107	94	81	69	58	235	97
760	770	205	188	172	156	141	126	111	98	84	73	61	240	100
770	780	210	193	176	161	146	130	115	102	88	76	64	245	104
780	790	215	198	181	165	150	135	119	106	92	80	68	250	107
790	800	220	203	186	170	155	139	124	110	96	83	71	255	111
800	810	225	208	191	174	159	144	128	114	100	87	75	260	114
810	820	230	213	196	179	164	148	133	118	104	91	78	265	118
820	830	235	218	201	184	168	153	137	122	108	95	82	270	122
830	840	240	223	206	189	173	157	142	127	112	99	85	275	126
840	850	245	228	211	194	177	162	146	131	116	103	89	280	130
850	860	250	233	216	199	182	166	151	136	120	107	93	285	134
860	870	255	238	221	204	187	171	155	140	125	111	97	290	138
870	880	260	243	226	209	192	175	160	145	129	115	101	295	142
880	890	265	248	231	214	197	180	164	149	134	119	105	300	146
890	900	270	253	236	219	202	185	169	154	138	123	109	305	150
900	910	275	258	241	224	207	190	173	158	143	128	113	310	154
910	920	280	263	246	229	212	195	178	163	147	132	117	315	158
920	930	285	268	251	234	217	200	183	167	152	137	121	320	161
930	940	290	273	256	239	222	205	188	172	156	141	121	325	166
940	950	295	278	261	244	227	210	193	176	161	146	130	330	170
950	960	300	283	266	249	232	215	198	181	165	150	135	335	175
960	970	305	288	271	254	237	220	203	186	170	155	139	340	179
970	980	310	293	276	259	242	225	208	191	174	159	144	345	184
980	990	315	298	281	264	247	234	213	196	179	164	148	350	188
990	1,000	320	303	286	269	252	235	218	201	184	168	153	355	193
1,000	1,010	325	308	291	274	257	240	223	206	189	173	157	360	197
1,010	1,020	330	313	296	279	262	245	228	211	194	177	162	365	202
1,020	1,030	335	318	301	284	267	250	233	216	197	182	166	370	206

ハ　日額表（三）

c. Daily|basis (3)

その日の給與の金額		甲　　　　　　第三十八條第一項第一号の規定による税額											乙　第三十八條第一項第五号の規定による税額	丙　第三十八條第一項第六号の規定による税額
		扶養親族及び不具者の数
		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	円
1,030	1,040	340	323	306	289	272	255	238	221	204	187	171	375	211
1,040	1,050	345	328	311	294	277	260	243	226	209	192	175	380	215
1,050	1,060	350	333	316	299	282	265	248	231	214	197	180	385	220
1,060	1,070	355	338	321	304	287	270	253	236	219	202	185	390	224
1,070	1,080	360	343	326	309	292	275	258	241	224	207	190	395	229
1,080	1,090	365	348	331	314	297	280	263	246	229	212	195	400	233
1,090	1,100	370	353	336	319	302	285	268	251	234	217	200	405	238
1,100	1,110	375	358	341	324	307	290	273	256	239	222	205	410	242
1,110	1,120	380	363	346	329	312	295	278	261	244	227	210	415	247
1,120	1,130	385	368	351	334	317	300	283	266	249	232	215	420	252
1,130	1,140	390	373	356	339	322	305	288	271	254	237	220	425	257
1,140	1,150	395	378	361	344	327	310	293	276	259	242	225	430	262
1,150	1,160	400	383	366	349	332	315	298	281	264	247	230	435	267
1,160	1,170	405	388	371	354	337	320	303	286	269	252	235	440	272
1,170	1,180	410	393	376	359	342	325	308	291	274	257	240	445	277
1,180	1,190	415	398	381	364	347	330	313	296	279	262	245	450	282
1,190	1,200	420	403	386	369	352	335	318	301	284	267	250	455	287
1,200	1,210	425	408	391	374	357	340	323	306	289	272	255	460	292
1,210	1,220	430	413	396	379	362	345	328	311	294	277	260	465	297
1,220	1,230	435	418	401	384	367	350	333	316	299	282	265	470	302
1,230	1,240	440	423	406	389	372	355	338	321	304	287	270	475	307
1,240	1,250	445	428	411	394	377	360	343	326	309	292	275	480	312
1,250	1,260	450	433	416	399	382	365	348	331	314	297	280	485	317
1,260	1,270	455	438	421	404	387	370	353	336	319	302	285	490	322
1,270	1,280	460	443	426	409	392	375	358	341	324	307	290	495	327
1,280	1,290	465	448	431	414	397	380	363	346	329	312	295	500	332
1,290	1,300	470	453	436	419	402	385	368	351	334	317	300	505	337
1,300円		475	458	441	424	407	390	373	356	339	322	305	510	342
1,300円をこえる金額		1,300円の場合の税額に、給與の金額のうち1,300円をこえる金額の50％に相当する金額を加算した金額
扶養親族及び不具者の数が10人をこえる場合には、扶養親族及び不具者の数が10人の場合の税額から、その10人をこえる１人ごとに７円を控除した金額

Amount of earned income		A. Tax amount under the provision of Article 38 paragraph 1 item 1											B. Tax amount under the provision of Art.38 par.1 item 5	C. Tax amount under the provision of Art.38 par.1 item 6
		Number of dependents and physically handicapped persons
		0	1	2	3	4	5	6	7	8	9	10
At least	But less than	Tax amount
\	\	\	\	\	\	\	\	\	\	\	\	\	\	\
1,030	1,040	340	323	306	289	272	255	238	221	204	187	171	375	211
1,040	1,050	345	328	311	294	277	260	243	228	209	192	175	380	215
1,050	1,060	350	333	316	299	282	265	248	231	214	197	180	385	220
1,060	1,070	355	338	321	304	287	270	253	236	219	202	185	390	224
1,070	1,080	360	343	326	309	292	275	258	241	224	207	190	395	229
1,080	1,090	365	348	331	314	297	280	263	246	229	212	195	400	233
1,090	1,100	370	353	336	319	302	285	268	251	234	217	200	405	238
1,100	1,110	375	358	341	324	307	290	273	256	239	222	205	410	242
1,110	1,120	380	363	346	329	312	295	278	261	244	227	210	415	247
1,120	1,130	385	368	351	334	317	300	283	266	249	232	215	420	252
1,130	1,140	390	373	356	339	322	305	288	271	254	237	220	425	257
1,140	1,150	395	378	361	344	327	310	293	276	259	242	225	430	262
1,150	1,160	400	383	366	349	332	315	298	281	264	247	230	435	267
1,160	1,170	405	388	371	354	337	320	303	286	269	252	235	440	272
1,170	1,180	410	393	376	359	342	325	308	291	274	257	240	445	277
1,180	1,190	415	338	381	364	347	330	313	296	279	262	245	450	282
1,190	1,200	420	403	386	369	352	335	318	301	284	267	250	455	287
1,200	1,210	425	408	391	374	357	340	323	306	289	272	255	460	292
1,210	1,220	430	413	396	379	362	345	328	311	294	277	260	465	297
1,220	1,230	435	418	401	384	367	350	333	316	299	282	265	470	302
1,230	1,240	440	423	405	389	372	355	338	321	304	287	270	475	307
1,240	1,250	445	428	411	394	377	360	343	326	309	292	275	480	312
1,250	1,260	450	433	416	399	382	365	348	331	314	297	280	485	317
1,260	1,270	455	438	421	404	387	370	353	336	319	302	285	490	322
1,270	1,280	460	443	426	409	392	375	358	341	324	307	290	495	327
1,280	1,290	465	448	431	414	397	380	363	346	329	312	295	500	332
1,290	1,300	470	453	436	419	402	385	368	351	334	317	300	505	337
1,300 yen		475	458	441	424	407	390	373	356	339	322	305	510	342
More than 1,300 yen		Total amount of tax on 1,300 yen and 50% of excess amount over 1,300 yen
In case the number of dependents and physically handicapped persons in more than ten, the tax amount is computed by deducting 7 yen per capita of persons in excess over ten persons from the tax amount in a case of ten persons.

First find a line which overspends to the amount of your earned income and get your tax liability at the cross of the line and the vertical line of the number of your dependents and physically handicapped persons.

附　則

Supplementary Provisions:

１　この法律は、昭和二十五年四月一日から施行する。但し、改正後の所得税法第四十九條第七項の規定は、同年七月一日から施行する。

1.　This Law shall come into force as from April 1, 1950;provided that the provision of Article 49 paragraph 7 of the revised Income Tax Law shall come into force as from July 1 of the same year.

２　この附則において、「新法」とは、この法律による改正後の所得税法の規定をいい、「旧法」とは、従前の所得税法の規定をいう。

2.　In this Supplementary Provisions, "the new Law" shall mean the provisions of the Income Tax Law revised according to this Law and "the old Law" shall mean the provisions of the Income Tax Law before this revision.

３　新法第五條、第十條の二、第十條の三及び第六十一條の二の規定のうち、法人の解散又は合併の場合に係る部分は、昭和二十五年四月一日以後における法人の解散又は合併に因る分から適用する。

3.　In Article 5, Article 10-(2), Article 10-(3) and Article 61-(2) of the new Law, such provisions as relating to the case of the dissolution or amalgamation of corporations shall apply to the case under the dissolution or amalgamation of corporations which occurs on or after April 1, 1950.

４　新法第五條の二及び第十條第四項の規定は、昭和二十五年四月一日以後に相続、遺贈又は贈與に因る財産の移転があつた分から適用する。

4.　The provisions of Article 5-(2) and Article 10 paragraph 4 of the new Law shall apply to the case of transfer of properties due to inheritance, bequest or donation made on or after April 1, 1950.

５　旧法第一條第二項の規定に該当する個人又は法人が支拂を受ける旧法第九條第一項第二号、第三号又は第五号に規定する配当所得若しくは臨時配当所得（無記名株式に係るものを除く。）又は退職所得で、昭和二十五年三月三十一日以前に支拂を受くべきものに対する所得税については、なお旧法第十七條及び第十八條の規定による。

5.　In the case where an individual or a corporation coming under the provision of Article 1 paragraph 2 of the old Law receives the payment of the dividend income, temporary dividend income (excluding the dividends on unregistered shares of stock) or retirement income as referred to in Article 9 paragraph 1 item 2, item 3 or item 5 of the old Law, if this payment is to be received on or before March 31, Article 17 and Article 18 of the old Law shall still apply to the income tax on the income thus paid.

６　昭和二十五年三月三十一日以前に支拂を受くべき旧法第九條第一項第二号又は第三号に規定する配当所得又は臨時配当所得（無記名株式に係るものを除く。）に対する所得税の源泉徴收については、なお旧法第三十七條第一項の規定による。

6.　In the case where the dividend income or temporary dividend income (excluding the dividends on unregistered shares of stock) as referred to in Article 9 paragraph 1 item 2 or item 3 of the old Law is to be received on or before March 31, 1950, the provision of Article 37 paragraph 1 of the old Law shall still apply to the withholding of the income tax on the income thus received.

７　新法別表第二の規定は、昭和二十五年四月一日以後に支給期が到来する給與から適用する。

7.　The provision of Annexed Table II of the new Law shall apply to the pays of which due date of payment comes on or after April 1, 1950.

８　支給期が昭和二十五年三月三十一日以前である給與については、なお旧法別表第二から第四までの例による。但し、所得税法の臨時特例等に関する法律（昭和二十四年法律第二百六十九号）第一條の規定の適用を妨げない。

8.　The provisions of Annexed Tables II to IV inclusive of the old Law shall still apply to the pays of which due date of payment is on or before March 31, 1950;provided that this shall not preclude the application of the provision of Article 1 of the Law concerning Temporary Exceptions to the Income Tax Law, etc.(Law No.269 of 1949).

９　所得税法の臨時特例等に関する法律第一條の規定の適用を受ける給與で支給期が昭和二十五年三月三十一日以前であるものに対する同條に規定する所得税額が当該給與に対する新法第三十八條第一項に規定する所得税額に比し過不足額があるときは、超過額は、この法律施行後給與の支拂の際徴收すべき同項に規定する所得税額に順次充当し（徴收すべき税額がないときは、還付し）、不足額は、この法律施行後支拂をなす給與から順次徴收し、その徴收の日の属する月の翌月十日までに、政府に納付しなければならない。この場合において、第二十八項の規定による申告書の提出があつたときは、当該申告書に記載された扶養親族又は不具者について、昭和二十五年において、最初に給與の支拂を受ける日の前日（昭和二十五年一月一日から同年三月三十一日までの間に扶養親族又は不具者に異動があつたときは、その異動のあつた日後最初に給與の支拂を受ける日の前日）までに、新法第三十九條に規定する申告書の提出があつたものとみなして、新法第三十八條第一項に規定する所得税額を計算する。

9.　In cases where the due date of payment of the pays subject to the application of Article 1 of the Law concerning Temporary Exceptions to the Income Tax Law, etc. is on or before March 31, 1950, if the income tax to be imposed upon such pays according to the provision of the same Article exceeds or falls in short of the income tax to be imposed upon the pays concerned according to the provision of Article 38 paragraph 1 of the new Law, such excess shall be appropriated, in order, for the income tax to be collected according to the provision of the same paragraph at every time of payment of the pays after the enforcement of this Law (if there is no tax to be collected, the excess shall be refunded), and such deficit shall be collected, in order, from the pays to be paid after the enforcement of this Law and then the deficit thus collected shall be transmitted to the Government by the tenth day of the next month of the month covering the day on which the said deficit has been collected. In this case, if a return as referred to in paragraph 28 has been filed, the income tax shall be computed according to the provision of Article 38 paragraph 1 of the new Law, deeming that a return as referred to in Article 39 of the new Law has been filed by the day prior to the day on which the first pay is paid and received in 1950 (in the case where the dependents or physically handicapped persons have changed in number and status within the period between January 1 and March 31 of 1950, the day prior to the day when the pay is received for the first time after the day of the change concerned) in respect to the dependents or physically handicapped persons entered in the return concerned.

10　新法第六章の規定は、昭和二十五年四月一日以後あつた新法第四十八條第一項又は第三項に規定する通知に係るものから適用し、同年三月三十一日以前にあつた旧法第四十八條第一項若しくは第二項又は第四十九條第一項若しくは第二項に規定する通知に係るものについては、なお従前の例による。

10.　The provisions of Chapter VI of the new Law shall apply to the matters noticed according to the provision of Article 48 paragraph 1 or paragraph 3 of the new Law on or after April 1, 1950, and as to the matters noticed according to the provision of Article 48 paragraph 1 or paragraph 2, or Article 49 paragraph 1 or paragraph 2 on or after March 31 of the same year, the precedents under the former provisions shall still apply.

11　新法第六章の規定は、昭和二十五年四月一日以後あつた旧法第四十八條第一項若しくは第二項又は第四十九條第一項若しくは第二項に規定する通知に係るものに適用する。この場合において、旧法第四十八條第一項又は第四十九條第一項に規定する通知に係る事項は、新法第四十九條第七項の規定の適用については、新法第四十八條第一項に規定する事項とみなす。

11.　The provisions of Chapter VI of the new Law shall apply to the matters noticed according to the provision of Article 48 paragraph 1 or paragraph 2 or Article 49 paragraph 1 or paragraph 2 of the old Law on or after April 1, 1950. In this case, the matters noticed according to the provision of Article 48 paragraph 1 or Article 49 paragraph 1 of the old Law shall be deemed the matters as referred to in Article 48 paragraph 1 of the new Law for the purpose of application of the provision of Article 49 paragraph 7 of the new Law.

12　旧法第三十七條第一項、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、昭和二十五年三月三十一日以前に提出すべき計算書については、なお旧法第五十三條第二項の規定による。

12.　The provision of Article 53 paragraph 2 of the old Law shall still apply to the accounting statement which is to be filed on or before March 31, 1950 by a person liable to withhold income tax according to the provision of Article 37 paragraph 1, Article 38 paragraph 1 or Articles 40 to 42 inclusive of the old Law.

13　新法第五十四條第一項（同條第二項において準用する場合を含む。）の規定は、昭和二十五年四月一日以後政府に報告があつた分から適用する。

13.　The provision of Article 54 paragraph 1 of the new Law (including the case where this applies mutatis mutandis in paragraph 2 of the same Article) shall apply to the matters reported to the Government on or after April, 1, 1950.

14　昭和二十四年分以前の所得税に係る旧法第五十五條の規定により納付し、又は徴收すべき税額で昭和二十五年三月三十一日以前の期間に対応するものについては、なお従前の例による。

14.　As regards the amount of tax to be paid or collected pursuant to the provision of Article 55 of the old Law in respect to the income tax for 1949 and therebefore, which corresponds to the period before March 31, 1950, the precedents under the former provisions shall still apply.

15　旧法第三十二條から第三十四條まで、第四十五條又は第四十七條の規定により納付し、又は徴收すべき所得税でこの法律施行の際未納であるもの及び昭和二十五年四月一日以後においてこれらの規定により納付し、又は徴收すべき所得税については、同日を新法第五十五條第一項各号に掲げる期間の起算日として同條の規定を適用する。

15.　As regards the amount of income tax to be paid or collected pursuant to the provisions of Articles 32 to 34 inclusive, Article 45 or Article 47 of the old Law, which has not been paid at the time of enforcement of this Law and as regards the amount of income tax which is to be paid or collected on or after April 1, 1950, pursuant to the same provisions, the said date shall be deemed the starting-date of the period as enumerated in each item of Article 55 paragraph 1 of the new Law and the provision of the same Article shall apply thereto.

16　昭和二十五年三月三十一日以前に旧法第三十七條第一項、第三十八條第一項又は第四十條から第四十二條までの規定により徴收して納付すべき所得税を納付しなかつた場合において、この法律施行の際未納である所得税額に係る旧法第五十六條の規定により納付すべき税額で同年三月三十一日以前の期間に対応するものについては、なお従前の例による。

16.　In cases where any person has not transmitted the income tax which is to be withheld and transmitted pursuant to the provisions of Article 37 paragraph 1, Article 38 paragraph 1 or Articles 40 to 42 inclusive of the old Law on or before March 31, 1950, the amount of tax to be paid pursuant to the provision of Article 56 of the old Law in respect to the income tax having not been transmitted on April 1, 1950, which corresponds to the period before March 31 of the said year, the precedents under the former provisions shall still apply.

17　旧法第三十七條第一項、第三十八條第一項又は第四十條から第四十二條までの規定により徴收して納付すべき所得税でこの法律施行の際未納であるものについては、昭和二十五年四月一日を新法第五十六條第一項に規定する期間の起算日として同條の規定を適用する。

17.　As regards the amount of income tax to be withheld and transmitted pursuant to the provisions of Article 37 paragraph 1, Article 38 paragraph 1 or Articles 40 to 42 inclusive of the old Law, which has not been transmitted at the time of enforcement of this Law, April 1 of 1950 shall be deemed to be starting-date of the period as referred to in Article 56 paragraph 1 of the new Law and the provision of the same Article shall apply thereto.

18　昭和二十五年三月三十一日までに旧法第三十七條第一項、第三十八條第一項又は第四十條から第四十二條までの規定により徴收すべき所得税については、なお旧法第五十七條第二項から第五項までの規定による。

18.　As to the amount of income tax to be collected on or before March 31, 1950 pursuant to the provisions of Article 37 paragraph 1, Article 38 paragraph 1 or Articles 40 to 42 inclusive of the old Law, the provisions of Article 57 paragraphs 2 to 5 inclusive of the old Law shall still apply.

19　昭和二十五年三月三十一日以前に支拂を受ける旧法附則第五條に規定する所得に対する所得税の課税については、なお従前の同條の規定による。

19.　As to the imposition of income tax on the income as referred to in Article 5 of the Supplementary Provisions of the old Law to be received on or before March 31, 1950, the provision of the same Article of the old Law shall still apply.

20　旧法附則第五條の規定の適用を受ける定期預金の利子又は金銭信託の利益（大蔵大臣の指定するものに限る。）で、昭和二十五年九月三十日以前に支拂を受けるものに対する所得税の課税については、前項の規定にかかわらず、同條の規定は、なおその効力を有する。

20.　As to the imposition of income tax on the interest on the periodical deposit or the profit from monetary trust (only the one determined by the Minister of Finance) subject to the provision of Article 5 of the Supplementary Provisions of the old Law which is paid on or before September 30, 1950, the provision of the same Article shall still hold good, regardless of the provision of the preceding paragraph.

21　この法律施行前（前項の規定によりなおその効力を有する旧法附則第五條に係るものについては、昭和二十五年九月三十日まで）になした行為に対する罰則の適用については、なお従前の例による。

21.　As to the application of the penal provision to such action as is made before the enforcement of this Law (as for the case coming under Article 5 of the Supplementary Provisions of the old Law which is still effective by virtue of the preceding paragraph, on or before September 30, 1950), the precedents under the former provisions shall still apply.

22　前十九項に定めるものを除く外、新法の規定（第十七條、第十八條、第三十七條から第四十條まで、第四十二條、第四十三條、第五十四條第三項、第五十六條、第五十七條第四項、第五十七條の二第四項、第六十條、第六十一條の二、第六十二條、第六十二條の二及び第六十六條の二の規定、罰則並びに別表第一及び第二の規定を除く。）は、昭和二十五年分以後の所得税につき適用し、昭和二十四年分以前の所得税については、なお従前の例による。

22.　The provisions of the new Law (excluding Article 17, Article 18, Articles 37 to 40 inclusive, Article 42, Article 43, Article 54 paragraph 3, Article 56, Article 57 paragraph 4, Article 57-(2) paragraph 4, Article 60, Article 61-(2), Article 62, Article 62-(2), Article 66-(2) and penal provisions as well as the provisions of Annexed Tables I and II) shall apply to the income tax for 1950 and thereafter, except for the case prescribed in the preceding nineteen paragraphs. And as to the income tax for 1949 and therebefore the precedents under the former provisions shall still apply.

23　この法律施行の際新法第十條の四第一項に規定する事業を営む個人は、政令の定めるところにより、同項に規定する資産について、同項の評価の方法のうちそのよるべき方法を選定して、昭和二十五年五月十五日までに納税地の所轄税務署長に届け出なければならない。

23.　An individual operating the business as referred to in Article 10-(4) paragraph 1 of the new Law at the enforcement date of this Law shall, choosing a method of valuation for the assets as referred to in the same paragraph as may be prescribed by order, report the chosen method to the chief of the competent taxation office having jurisdiction over the place of tax payment by May 15, 1950.

同條第二項後段の規定は、この場合について準用する。

The provision of the proviso to paragraph 2 of the same Article shall apply to this case.

24　この法律施行の際新法第十條の五第一項の規定に該当する個人は、同項の命令により、二以上の償却の方法が定められた場合においては、政令の定めるところにより、その償却の方法のうちそのよるべき方法を選定して、昭和二十五年五月十五日までに納税地の所轄税務署長に届け出なければならない。同條第二項後段の規定は、この場合について準用する。

24.　An individual coming under Article 10-(5) paragraph 1 of the new Law at the enforcement date of this Law, shall, if two or more methods for depreciation are decided according to the order as referred to in the same paragraph, choose one of those methods and inform the chosen method to the chief of the competent taxation office having jurisdiction over the place of tax payment by May 15, 1950, as may be provided for by Cabinet Order. The provision of the proviso to paragraph 2 of the same Article shall apply mutatis mutandis to this case.

25　昭和二十五年分の所得税について新法第二十一條の三の規定を適用する場合における同條第十二項の規定の適用については、同項の規定により前年分の総所得金額から控除する所得の金額は、退職所得、山林所得、讓渡所得及び一時所得の金額の外、臨時配当所得の金額とする。

25.　The total amount of income to be deducted from the amount of total income for the preceding year according to the provision of Article 21-(3) paragraph 12 of the new Law shall be the amount of the retirement income, forest income, capital gain, temporary income and temporary dividend income for the purpose of the application of the same paragraph in the case where the provision of Article 21-(3) of the new Law shall apply to the income tax for 1950.

26　所得税法の臨時特例等に関する法律第二條第二項の規定による届出をした者は、新法第二十六條の四第四項の規定による申請書を政府に提出したものとみなす。

26.　A person who has reported the matter as referred to in Article 2 paragraph 2 of the Law concerning Temporary Exceptions to the Income Tax Law, etc. shall be deemed a person who has submitted a written application to the Government as referred to in Article 26-(4) paragraph 4 of the new Law.

27　前項の規定に該当する者を除く外、所得税法の臨時特例等に関する法律第二條第一項に規定する帳簿を昭和二十五年一月一日から備え付けており、且つ、同項の規定に準拠している個人は、昭和二十五年分については、新法第二十六條の四第四項の規定にかかわらず、この法律施行後二箇月以内に、同項の規定による申請書を納税地の所轄税務署長に提出することができる。

27.　Except for the person coming under the provision of the preceding paragraph, an individual who prepares the books as referred to in Article 2 paragraph 1 of Law concerning Temporary Exceptions to the Income Tax Law, etc. from January 1, 1950 and is in accordance with the provision of the same paragraph, may, notwithstanding the provision of Article 26-(4) paragraph 4 of the new Law, file the written application as referred to in the same paragraph for 1950 with the chief of the taxation office having jurisdiction over the place of tax payment within two months from the enforcement of this Law.

28　この法律施行の際に新法第八條第一項の規定に該当する扶養親族とこの法律施行前に旧法第三十九條の規定により提出された申告書に記載された扶養親族とが異なる場合又はこの法律施行の際に新法第八條第二項の規定に該当する不具者がある場合においては、給與の支拂を受ける者は、この法律施行後最初に給與の支拂を受ける日の前日までに、新法第三十九條第二項の規定に準じて、申告書を政府に提出しなければならない。

28.　In cases where there is a difference in number or status between the dependents coming under the provision of Article 8 paragraph 1 of the new Law at the time of enforcement of this Law and those stated in the return which was filed according to the provision of Article 39 of the old Law before the time of enforcement of this Law, or in the case where there is a physically handicapped person coming under the provision of Article 8 paragraph 2 of the new Law at the time of enforcement of this Law, a person who receives the payment of the pays shall file a return with the Government in accordance with the provision of Article 39 paragraph 2 of the new Law by the day prior to the day on which the person receives the payment of the pays for the first time after the time of the enforcement of this Law.

29　旧法第三十九條第三項の規定は、前項の場合について準用する。

29.　The provision of Article 39 paragraph 3 of the old Law shall apply mutatis mutandis to the case under the preceding paragraph.

大蔵大臣　池田勇人

Minister of Finance　IKEDA Hayato

内閣総理大臣　吉田茂

Prime Minister　YOSHIDA Shigeru

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