The Income Tax Law (Law No.27 of 1947) shall be partially amended as follows:
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."
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.
Paragraph 3 of the same Article shall be amended as follows:
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.
In Article 2 paragraph 4, "each item of" shall be deleted.
Article 3 shall be amened as follows:
Article 3. The income tax shall not be imposed upon the corporations enumerated below:
1. Prefectures, municipalities (city, town and village), special cities, special wards, affairs association of local public bodies and financial wards;
2. Corporations established under laws and orders;
3. Japan Monopoly Corporations;
4. Japanese National Railways;
5. People's Finance Bank;
6. Reconstruction Finance Rank;
7. Holding Company Liquidation Commission, Closed Institutions Liquidating Commission and Civil Merchant Marine Committee;
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;
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;
10. Dai Nippon Education Association (Ikueikai) and Fund for payment of the Medical Fee of the Social Insurance;
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;
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;
13. Pasture land associations, house corporation associations, emigrants'associations and federation thereof as well as debt consolidation associations.
Article 5 shall be amended as follows:
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:
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;
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;
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.
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.
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.
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.
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.
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:
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;
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;
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;
Paragraph 2 of the same Article shall be deleted.
Article 8 shall be amended as follows:
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.
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.
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.
The scope of physically handicapped persons as referred to in the provision of paragraph 2 shall be determined by order.
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:
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;
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;
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:
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.
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.
Paragraph 2 to paragraph 4 inclusive of the same Article shall be amended as follows:
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" ).
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.
The following one Article shall be added next to the same Article:
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.
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.
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.
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.
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.
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:
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.
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:
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:
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;
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;
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.
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:
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;
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;
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.
The amount of money mentioned below shall be deemed the income as prescribed in Article 9 paragraph 1 item 8:
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;
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.
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."
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):
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);
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;
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.
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)).
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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:
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;
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.
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.
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.
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.
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.
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.
The scope of the medical expenses provided for by the preceding paragraph shall be determined by order.
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.
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.
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.
In cases where a physically handicapped dependent has some income, one of the preceding two paragraphs shall be applied to him.
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:
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.
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.
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.
The order of deductions as provided for in the preceding four Articles and the preceding four paragraphs shall be prescribed by order.
Articles 13 and 14 shall be amended as follows:
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:
Not more than 50,000 yen 20%
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:
2. Parent and their minors (limited to a case where the minor has no supse or no child;
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).
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.
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.
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.
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.
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.
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.
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.
The provision of paragraph 5 of the preceding Article shall apply mutatis mutandis to the cases under paragraph 1 and paragraph 2.
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:
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" );
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.
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.
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.
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.
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):
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" );
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;
3. The amount of tax equivalent to 25% of the amount of tax under item 2 of the preceding Article;
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.
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.
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.
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.
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."
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.
The following one Article shall be added next to Article 15:
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).
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."
Article 17 and Article 18 shall be amended as follows:
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.
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.
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:
1. Estimates of the total income and taxable total income for the taxable year;
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;
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;
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;
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;
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;
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;
8. Matters concerning the deductions under the provisions of Articles 11-(3) to 12 inclusive or Article 15-(2).
Paragraphs 2 to 6 inclusive of the same Article shall be amended as follows:
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:
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;
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;
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.
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.
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.
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).
The following two Articles shall be added next to Article 21:
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").
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.
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."
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).
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.
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.
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.
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.
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.
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:
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;
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;
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.
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.
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.
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.
The provision of Article 10-(4) paragraph 7 shall apply mutatis mutandis to the cases under the preceding two paragraphs.
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.
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."
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.
Article 22 shall be amended as follows:
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" ).
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."
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" ):
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;
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.
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."
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."
The provisions of Article 23 paragraphs 1 to 6 inclusive shall be amended as follows:
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" ).
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" ).
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.
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.
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)."
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.
The provision of Article 10-(4) paragraph 7 shall apply mutatis mutandis to the case of the preceding paragraph.
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."
In Article 24, "the preceding three Articles" shall be amended as "Article 21, Article 21-(2) and the preceding three Articles."
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."
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:
1. The total income and taxable total income for the taxable year;
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;
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);
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;
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;
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;
7. The assets as the sources of income, location of business or place where the income has accrued;
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;
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);
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;
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);
12. Matters concerning exemption or deduction under the provisions of Article 11-(3) to Article 12 inclusive or Article 15-(2).
Paragraph 2 of the same Article shall be amended as follows:
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:
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;
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;
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.
In paragraph 4 of the same Article, "the heir or other persons" shall be amended as "the successor (including universal legatees;hereinafter the same)."
The following three Articles shall be added next to Article 26:
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.
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.
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" ):
1. Net loss for the year or loss authorized to be deducted pursuant to the provision of Article 11-(3);
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;
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;
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;
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;
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;
7. Income tax amount, if any, enumerated in Article 26 paragraph 1 item 8 or item 9;
8. Matters concerning the deduction or exemption for the taxpayer concerned under the provisions of Article 11-(4) to Article 12 inclusive.
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.
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).
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" ).
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.
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.
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.
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.
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.
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.
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.
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.
The provision of Article 10-(4) paragraph 7 shall apply mutatis mutandis to the case of the preceding paragraph.
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:
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.
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.
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.
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.
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."
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.
The following one Article shall be added next to Article 28:
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.
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:
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.
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.
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."
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.
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)."
"Section 1. Self-Assessment" shall be amended as "Section 1. Self-Assessment and Refund."
Articles 30 and 31 shall be amended as follows:
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:
1st period: June 1-30, of the taxable year;
2nd period: October 1-31, of the taxable year;
3rd period: January 1-31, of the following taxable year.
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:
1st period: July 1-31, of the taxable year;
2nd period: November 1-30, of the taxable year;
3rd period: February 1-last, of the following taxable year.
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.
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.
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:
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.
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:
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.
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:
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.
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.
The following one paragraph shall be added in Article 34:
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.
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."
Article 36 shall be amended as follows:
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.
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.
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.
The provision of Article 10-(4) paragraph 7 shall apply mutatis mutandis to the case under the preceding paragraph.
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.
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.
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.
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.
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.
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.
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.
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.
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).
Article 37 shall be amended as follows:
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.
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:
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.
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:
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;
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);
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).
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.
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."
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)."
In Article 42 paragraph 1, "15% " shall be amended as "20% ."
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:
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.
In paragraph 2 of the same Article, "the preceding paragraph" shall be amended as "paragraph 1."
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."
Article 45 paragraph 1 shall be amended as follows:
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.
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:
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:
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;
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;
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.
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:
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.
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.
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."
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.
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.
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.
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:
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.
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.
Chapter VI shall be amended as follows:
CHAPTER VI Reinvestigation, Reconsideration and Litigation
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.
The provisions of Article 23 paragraph 8 and Article 24 shall apply mutatis mutandis to the request as prescribed in the preceding paragraph.
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.
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.
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:
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;
2. In cases where the whole of the request for reinvestigation is deemed unreasonable, a decision to deny the request concerned;
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.
The Provision of Article 10-(4) paragraph 7 shall apply mutatis mutandis to the notice as prescribed by the preceding paragraph.
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.
The provisions of Article 23 paragraph 8 and Article 24 shall apply mutatis mutandis to the request as prescribed by the preceding paragraph.
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:
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;
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.
The provision of paragraph 4 of the preceding Article shall apply mutatis mutandis to the case where the reconsideration was requested.
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:
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;
2. In cases where the whole of request for reconsideration is deemed unreasonable, a decision to deny the request concerned;
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.
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.
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.
Article 10-(4) paragraph 7 shall apply mutatis mutandis to the notice under the provision of paragraph 5.
The necessary matters for the conference group as referred to in paragraph 7 shall be provided for by Cabinet Order.
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.
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.
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.
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.
The term as referred to in the preceding two paragraphs shall be statutory term.
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.
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.
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.
The other party may produce the evidence at its will regardless of the provision of the preceding paragraph.
In Chapter VII, Article 52 shall be deleted.
Article 53 shall be amended as follows:
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.
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:
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.
Article 55 shall be amended as follows:
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:
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;
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;
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;
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;
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.
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.
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.
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.
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.
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.
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.
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:
The provision of Article 3 shall not apply to the case of the preceding paragraph.
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."
Article 57 paragraph 1 shall be amended as follows:
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.
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).
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:
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;
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;
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;
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.
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:
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.
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."
The following one Article shall be added next to Article 57:
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.
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.
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:
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;
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;
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;
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.
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.
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.
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.
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.
The provision of Article 10-(4) paragraph 7 shall apply mutatis mutandis to the case under the preceding paragraph.
In Article 60, "Compensation of cost" shall be deleted.
The following one Article shall be added next to Article 61:
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:
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);
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;
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.
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).
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.
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).
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.
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:
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.
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.
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.
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.
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).
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.
In the case under the preceding two paragraphs, the detailed statement on properties and liabilities shall be entered separately for each of the persons.
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.
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.
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.
The provision of Article 10-(4) paragraph 7 shall apply mutatis mutandis to the case under the preceding paragraph.
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."
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)."
The following three paragraphs shall be added next to Article 65:
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.
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.
The provision of Article 10-(4) paragraph 7 shall apply mutatis mutandis to the case coming under the preceding paragraph.
The following one Article shall be added next to Article 66:
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.
Article 67 shall be amended as follows:
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.
A family corporation under the preceding paragraph shall mean a corporation as referred to in Article 7-(2) of the Corporation Tax Law.
Article 69 and Article 70 shall be amended as follows:
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.
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.
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)).
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.
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.
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.
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.
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.
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.
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.
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:
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;
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;
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.
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;
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:
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;
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;
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;
9. A person who has rejected, disturbed or evaded the inspection of books, records or other articles as referred to in Article 63;
10. A person who has presented the books or records under the preceding item stating therein a falsehood;
11. A person who has failed to answer to the inquiries made by a tax official as referred to in Article 63;
12. A person who has answered a falsehood to the inquiries under the preceding item.
In Article 71, "20,000 yen" shall be amended as "30,000 yen."
In Article 72, "Article 69, or Article 70" shall be amended as "Articles 69 to 70 inclusive."
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."
Article 5 and Article 5-(2) of the Supplementary Provisions shall be amended as follows:
Annexed Tables I to IV inclusive shall be amended as follows:
Annexed Table I Simplified Tax Amount Table of Income Tax
(1)(Income Tax Table under the provision of Article 15)
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 |
At least |
But less than |
At least |
But less than |
\ |
\ |
\ |
% |
\ |
\ |
\ |
% |
\ |
\ |
\ |
% |
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 |
(2)
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 |
At least |
But less than |
At least |
But less than |
\ |
\ |
\ |
% |
\ |
\ |
\ |
% |
\ |
\ |
\ |
% |
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 |
|
|
|
|
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)
a. Monthly basis (1)
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 |
|
|
|
|
|
|
|
|
|
|
|
|
|
\ |
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 |
a. Monthly basis (2)
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 |
a. Monthly basis (3)
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 |
a. Monthly basis (4)
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. |
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)
b. Weekly basis (1)
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 |
|
|
|
|
|
|
|
|
|
|
|
|
|
\ |
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 |
b. Weekly basis (2)
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 |
b. Weekly basis (3)
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 |
b. Weekly basis (4)
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. |
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)
c. Daily basis (1)
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 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
\ |
|
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 |
c. Daily basis (2)
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 |
c. Daily|basis (3)
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. |