所得税法の一部を改正する法律

所得税法の一部を改正する法律をここに公布する。

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

御名御璽

Signed:HIROHITO, Seal of the Emperor

昭和二十六年三月三十日

This thirtieth day of the third month of the twenty-sixth year of Showa (March 30, 1951)

内閣総理大臣　吉田茂

Prime Minister　YOSHIDA Shigeru

法律第六十三号

Law No.63

所得税法の一部を改正する法律

Law for Partial Amendments to the Income Tax Law

所得税法（昭和二十二年法律第二十七号）の一部を次のように改正する。

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

第三條第一号中「及び財産区」を「、財産区及び港湾法の規定による港務局」に改め、同條第二号中「法令による公団」の下に「及び連合国軍人等住宅公社」を加え、同條第七号中「船舶運営会」を「商船管理委員会」に改め、同條第十号中「及び社会保險診療報酬支拂基金」を「、社会保險診療報酬」支拂基金及び日本放送協会」に改め、同條第十一号中「国家公務員法第九十八條の規定に基く法人たる国家公務員の組合その他の団体」を「国家公務員法第九十八條又は地方公務員法第五十四條の規定に基く法人たる国家公務員又は地方公務員の団体」に改める。

In Article 3 item 1, "and financial wards" shall be amended as ", financial wards and port service bureau as provided for by the Port and Harbour Law" ;in item 2 of the same Article, ", and Japanese Government Corporation for Housing of Allied Personnel" shall be added next to "Corporations established under laws and orders" ;in item 7 of the same Article, "Shipping Control Association" shall be amended as Civil Merchant Marine Commission ";in item 10 of the same Article," and Fund for Payment of the Medical Fee of the Social Insurance "shall be amended as" , Fund for Payment of the Medical Fee of the Social Insurance and Japan Broadcasting Corporation ";and in item 11 of the same Article," unions that are juridical person of national public service or other bodies under the provision of Article 98 of the National Public Service Law "shall be amended as" bodies that are juridical person of national public service or local public service under the provisions of Article 98 of the National Public Service Law or Article 54 of the Local Public Service Law".

第五條第一項第一号中「（株式又は出資については、その拂込金額　以下本條において同じ。）」を削り、同項第三号中「拂込金額」を「価額」に改め、同項に次の一号を加える。

In Article 5 paragraph 1 item 1, "(or paid-up amount as regards shares of stock or investment;hereinafter the same in this Article)" shall be deleted;in item 3 of the same paragraph, "paidup amount of shares of stock" shall be amended as "the value" ;and the following one item shall be added to the same paragraph:

四　個人が株式を有している場合において、当該株式を発行する法人が法人税法第十六條に規定する積立金額の全部又は一部を資本に組み入れたときにおけるその資本に組み入れた積立金額のうち、当該個人の有する株式に対応する部分の金額

4.　In a case where an individual owns shares of stock, if a corporation having issued the shares of stock has transferred the whole or a part of reserves as provided for in Article 16 of the Corporation Tax Law into its capital, the amount of such part of reserves transferred to its capital as corresponds to the shares of stock owned by individual concerned.

同條第二項中「前項各号」を「前項第一号乃至第三号」に、「当該財産が当該法人以外の法人の株式又は出資であるときは、その拂込金額のうち、当該法人の」を「その取得した財産が株式又は出資であるときは、当該株式又は出資の価額のうち、当該財産取得の基因となつた」に改め、同條に次の一項を加える。

In paragraph 2 of the same Article, "each item of the preceding paragraph" shall be amended as "items 1 to 3 inclusive of the preceding paragraph" , "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 or the acquisition of shares of stock or investment of the said corporation" as "in case the properties thus received are shares of stock or investment the excess amount of the amount of shares of stock or investment concerned over such amount as required for the acquisition of shares of stock or investment which was the cause for the acquisition of the said properties" ;and the following one paragraph shall be added to the same Article:

第一項第一号又は第二号の場合において、株式の消却、資本の減少、退社、脱退、出資の減少又は解散に因り取得する財産のうちに株式又は出資があるときにおける当該株式又は出資の価額及び同項第三号の場合において合併に因り取得する株式又は出資の価額は、前二項及び第十條の二第四項において準用する同條第二項の規定の適用については、当該株式の額面金額又は当該出資の金額による。但し、第一項第一号又は第二号の場合において取得する株式を発行する法人が無額面株式を発行しているとき及び同項第三号の場合において合併に因り無額面株式を発行したときにおいては、当該株式の価額は、それぞれ第一号又は第二号に掲げる金額によるものとする。

The amount of the stock or investment included in the property which was acquired due to the redemption of stocks, decrease in capital, retirement, secession, decrease in investment or dissolution in a case under the provision of paragraph 1 item 1 or 2, and the amount of stock or investment which was acquired due to amalgamation in a case under item 3 of the same paragraph shall be the face value of the stock or the amount of the investment for the purpose of the application of the provisions of the preceding two paragraphs and of paragraph 2 of the same Article as applies mutatis mutandis in Article 10-(2) paragraph 4; provided that, if the corporation which issues the stocks acquired in a case under paragraph 1 item 1 or 2 issues no-par stocks, or if, in a case under item 3 of the same paragraph, no-par stocks are issued as the result of the amalgamation, the value of the stocks concerned shall be the amount prescribed respectively in item 1 or 2:

一　当該株式の取得の基因となつた株式の消却、資本の減少若しくは出資の減少に関する決議があり、退社若しくは脱退があり、又は解散に因る残余財産の分配に関する決定があつた時における当該株式を発行する法人の資本の金額を発行済株式の総数で除した金額

1.　The amount of capital of the corporation at the time of the decision with respect to the redemption of stocks, decrease in capital or decrease in investment which is the cause for the acquisition of the stock concerned, or at the time of retirement or secession or at the time of the resolution with respect to the distribution of the residual assets due to dissolution, divided by the number of total issued stocks;

二　当該合併に因り増加した資本の金額（合併に因り法人を設立した場合には、当該法人の設立の時における資本の金額）を当該合併に因り発行した株式の総数で除した金額

2.　The increased capital of the amalgamating corporation as the result of amalgamation (or, if the new corporation has been established as the result of amalgamation, the amount of capital at the time of the establishment of the corporation), divided by the number of total stocks issued as the result of amalgamation.

第六條第七号中「又は贈與」を「又は個人若しくは法人からの贈與」に改める。

In Article 6 item 7, "due to the succession, bequest or gift" shall be amended as "due to the succession, bequest or gift from individuals or corporations" .

第八條第一項中「（当該親族の所得の金額が第十三條の二第一項の規定により合算される場合においては、総所得金額から同項に規定する資産所得の金額を控除した金額）」を削り、「一万二千円」を「一万五千円」に改め、同條第二項の次に次の三項を加える。

In Article 8 paragraph 1, "(or total income less capital income under Article 13-(2) paragraph 1 in a case where the relative's income is aggregated in accordance with the provisions of the same paragraph)" shall be deleted, and "12,000 yen" shall be amended as "15,000 yen" ;and the following three paragraphs shall be added next to paragraph 2 of the same Article:

この法律において老年者とは、年齢六十五歳以上の者をいう。

In this Law, "old aged person" shall mean a person aged 65 or more.

この法律において寡婦とは、左に掲げる者で、扶養親族を有し、且つ、老年者でないものをいう。

In this Law, "widow" shall mean a person as enumerated below who has any dependent and is not an old aged person:

一　夫と死別し又は夫と離婚した後婚姻をしていない者

1.　A woman who was parted from her husband by death or divorced from husband and not yet married;

二　夫の生死の明らかでない者

2.　A woman whose husband's life and death is unknown.

この法律において勤労学生とは、学校教育法第一條又は第九十八條に規定する学校の学生、生徒又は兒童で、自己の勤労に基いて得た第九條第一項第四号乃至第六号、第九号又は第十号に規定する所得を有し、且つ、左の各号に掲げる要件を備えているものをいう。

In this Law, "working student" shall mean a student, pupil or child of the school as provided for in Article 1 or Article 98 of the School Education Law, who has any of such income provided for in Article 9 paragraph 1 items 4 to 6 inclusive, item 9 or item 10 as earned by his own labor and who meets the requirements as enumerated below:

一　自己の勤労に基いて得た所得以外の所得の金額が五万円をこえない者であること

1.　A person whose income other than income earned by his own labor does not exceed 50,000 yen;

二　第九條の規定により計算した総所得金額が十万円をこえない者であること

2.　A person whose total income amount as computed in accordance with the provisions of Article 9 does not exceed 100,000 yen.

同條第三項中「前二項」を「前五項」に、「年の中途において死亡した者」を「年の中途において死亡した者については、又、その者」に改め、同條第四項中「不具者」の下に「及び第四項第二号に規定する寡婦」を加える。

In paragraph 3 of the same Article, "the preceding two paragraphs" shall be amended as "the preceding five paragraphs" , and "relation between a member of the family who died in the course of a taxable year" as "a person who died in the course of a taxable year and to the relation between the said person" ;and in paragraph 4 of the same Article, "and of widow as referred to in paragraph 4 item 2" shall be added next to "as referred to in the provision of paragraph 2" .

第九條第三項中「他のいずれの」を「いずれの所得の計算上の損失の金額を他のいずれの」に改める。

In Article 9 paragraph 3, "the loss" shall be amended as "the loss on the computation of which income" .

第九條の二第一項中「第二十六條の四（第二十九條第五項」を「第二十六條の三（第二十九條第三項」に、「第三十六條」を「第十四條の二第一項第一号の規定により特別所得金額の四分の一に相当する金額から控除された純損失の金額及び第三十六條」に、「第二十六條の三」を「第二十六條の二」に、「第十四條第一項第二号」を「第十四條第二号」に改め、同條第三項中「第十四條第一項」を「第十四條」に改め、同條第四項中「第二十六條の三第一項の規定による損失申告書」を「第二十六條の二第一項の規定による損失申告書又は第二十六條第一項の規定による確定申告書」に、「、第二十六條第一項の規定による確定申告書又は第二十六條の二第一項の規定による農業確定申告書」を「又は確定申告書」に改め、同條第五項中「その年のいずれの所得」を「いずれの年の純損失の金額若しくは第十一條の三の規定により控除を認められる損失の金額を、又、その純損失の金額のうちいずれの所得の計算上の損失の金額を、その年のいずれの所得」に改める。

In Article 9-(2) paragraph 1, "Article 26-(4)(including the case where this shall apply mutatis mutandis in Article 29 paragraph 5)" shall be amended as "Article 26-(3)(including the case where this applies mutatis mutandis in Article 29 paragraph 3)" , "the amount of net loss deducted from the amount equivalent to one quarter of the special income amount under the provision of Article 14-(2) paragraph 1 item 1 and" shall be added next to "excluding" and "Article 26-(3)" shall be amended as "Article 26-(2)" , and "Article 14 paragraph 1 item 2" as "Article 14 item 2" ;in paragraph 3 of the same Article, "Article 14 para-graph 1" shall be amended as "Article 14" ;in paragraph 4 of the same Article, "the loss return under the provision of Article 26-(3) paragraph 1" shall be amended as "the loss return under the provision of Article 26-(2) paragraph 1 or final return under the provision of Article 26 paragraph 1" , and "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" as "or the final return" ;and in paragraph 5 of the same Article, "which income the loss is to be deducted from" shall be amended as "the order of deducting the net loss of any taxable year or the amount deductible under Article 11-(3), and the order of deducting the loss among the net loss concerned on the computation of which income from which income for the taxable year" .

第十條第二項中「及び国税徴收法」を「、国税徴收法」に改め、「徴收するものを除く。）」の下に「及び地方税法の規定により徴收する過少申告加算金額、不申告加算金額、重加算金額又は延滯加算金額」を加え、同條第三項中「市町村民税」の下に「（市町村民税に係る延滯金額を含む。）」を加え、同條第五項中「第十條の七」を「第十條の六」に改める。

In Article 10 paragraph 2, "or...... the National Tax Collection Law" shall be amended as ",...... the National Tax Collection Law" , and "and the negligence additional money, non-filing additional money, heavy additional money or delinquent additional money to be collected pursuant to the provision of the Local Tax Law" shall be added next to "(excluding...... and Article 47)" ;in paragraph 3 of the same Article, "(including the arrearage charges related to city, town or village inhabitant tax)" shall be added next to "city, town or village inhabitant tax" ;and in paragraph 5 of the same Article, "Article 10-(7)" shall be amended as "Article 10-(6)" .

第十條の二第四項中「、「財産の価額」とあるのは「株式又は出資の拂込金額」と」を削る。

In Article 10-(2) paragraph 4, "and'value of property'" and "'respectively'and'paid-up amount of shares of stock and equity'" shall be deleted.

第十條の三を削る。

Article 10-(3) shall be deleted.

第十條の四第二項中「、農業確定申告書」を削り、同條を第十條の三とする。

In Article 10-(4) paragraph 2, ", farm final return" shall be deleted;and the same Article shall be made Article 10-(3).

第十條の五第二項中「、農業確定申告書」を削り、同條を第十條の四とする。

In Article 10-(5) paragraph 2, ", farm final return" shall be deleted;and the same Article shall be made Article 10-(4).

第十條の六第二項中「（第十條の三に規定する株式又は出資を取得するために要した金額を含む。以下本條において同じ。）」を削り、同條第三項中「收入金額」を「收入金額から伐採費又は讓渡に関する経費を控除した金額」に改め、同條を第十條の五とする。

In Article 10-(6) paragraph 2, "(including the amount of money required for the acquisition of the shares of stocks or equities as referred to in Article 10-(3);hereinafter the same in this Article)" shall be deleted;in paragraph 3 of the same Article, "the receipts" shall be amended as "the receipts minus the expense for lumbering or transfer" , and the same Article shall be made Article 10-(5).

第十條の七を第十條の六とする。

Article 10-(7) shall be made Article 10-(6).

第十一條の四第一項中「と扶養親族の総所得金額（当該扶養親族の所得の金額が第十三條の二第一項の規定により合算される場合において、当該個人が同項に規定する主たる所得者でないときは、総所得金額から同項に規定する資産所得の金額を控除した金額　以下本條において同じ。）との合計額」及び「控除し、なお不足額があるときは、これをその扶養親族の総所得金額から」を削り、同條の次に次の一條を加える。

In Article 11-(4) paragraph 1, "of the total," "and the dependents'total income (in case the dependents 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)" and "and if there still remains any deficit, such deficit shall be deducted from the total income of his dependent" shall be deleted;and the following one Article shall be added next to the same Article:

第十一條の五　第一條第一項の規定に該当する個人の自己又は自己と生計を一にする配偶者その他の親族を保險金受取人とする生命保險契約のために支拂つた保險料がある場合においては、その支拂つた保險料の金額（その金額が二千円をこえる場合においては、二千円）を、その個人の総所得金額から控除する。

Article 11-(5).　In case an individual who comes under the provision of Article 1 paragraph 1 has paid the insurance premium for life insurance contract in which the recipient of insurance proceeds is himself or the spouse or other relative who is living together with him in one household, the amount of insurance premium paid (or 2,000 yen, in case such amount exceeds 2,000 yen) shall be deducted from his total income.

第十一條の五中「一万二千円」を「一万五千円」に改め、同條を第十一條の六とする。

In Article 11-(5), "12,000 yen" shall be amended as "15,000 yen" ;and the same Article shall be made Article 11-(6).

第十一條の六第一項及び第二項中「一万二千円」を「一万五千円」に改め、同條第三項を削り、同條を第十一條の七とし、同條の次に次の三條を加える。

In Article 11-(6) paragraph 1 and paragraph 2, "12,000 yen" shall be amended as "15,000 yen" ;the paragraph 3 of the same Article shall be deleted;the same Article shall be made Article 11-(7);and the following three Articles shall be added next to the same Article:

第十一條の八　第一條第一項の規定に該当する個人が老年者である場合においては、一万五千円をその総所得金額から控除する。

Article 11-(8).　In case an individual who comes under the provision of Article 1 paragraph 1 is an old aged person, 15,000 yen shall be deducted from his total income.

第十一條の九　第一條第一項の規定に該当する個人が寡婦である場合においては、一万五千円をその総所得金額から控除する。

Article 11-(9).　In case an individual who comes under Article 1 paragraph 1 is a widow, 15,000 yen shall be deducted from her total income.

第十一條の十　第一條第一項の規定に該当する個人が勤労学生である場合においては、一万五千円をその総所得金額から控除する。

Article 11-(10).　In case an individual who comes under Article 1 paragraph 1 is a working student, 15,000 yen shall be deducted from his total income.

第十二條第一項中「二万五千円」を「三万円」に改め、同條第二項から第四項までを削り、同條第五項中「前四條及び前四項」を「前八條及び前項」に改める。

In Article 12 paragraph 1, "25,000 yen" shall be amended as "30,000 yen" ;paragraphs 2 to 4 inclusive of the same Article shall be deleted;and in paragraph 5 of the same Article, "the preceding four Articles and the preceding four paragraphs" shall be amended as "the preceding eight Articles and the preceding paragraph" .

第十三條中「前五條」を「前九條」に、「

五万円以下の金額	百分の二十
五万円をこえる金額	百分の二十五
八万円をこえる金額	百分の三十
十万円をこえる金額	百分の三十五
十二万円をこえる金額	百分の四十
十五万円をこえる金額	百分の四十五
二十万円をこえる金額	百分の五十
五十万円をこえる金額	百分の五十五

」を「

五万円以下の金額	百分の二十
五万円をこえる金額	百分の二十五
十万円をこえる金額	百分の三十
十五万円をこえる金額	百分の三十五
二十万円をこえる金額	百分の四十
三十万円をこえる金額	百分の四十五
五十万円をこえる金額	百分の五十
百万円をこえる金額	百分の五十五

」に改める。

In Article 13, "the preceding five Articles" shall be amended as "the preceding nine Articles" and

"Not more than 50,000 yen	20%
more than 50,000"	25%
,, 80,000,,	30%
,,100,000,,	35%
,,120,000,,	40%
,,150,000,,	45%
,,200,000,,	50%
,,500,000,,	55%"

shall be amended as

"Not more than 50,000 yen	20%
more than 50,000"	25%
,,100,000,,	30%
,,150,000,,	35%
,,200,000,,	40%
,,300,000,,	45%
,,500,000,,	50%
,, 1,000,000,,	55%

"

第十三條の二及び第十三條の三を削る。

Article 13-(2) and Article 13-(3) shall be deleted.

第十四條第二項から第四項までを削る。

Article 14 paragraphs 2 to 4 inclusive shall be deleted.

第十四條の二第一項中「前條第一項」を「前條」に、「、その不足額を特別所得金額の四分の一に相当する金額から控除した金額又は当該各年において第九條の二第一項後段若しくは第三項後段の規定の適用がある場合においては、当該控除後の金額につき第十一條の三乃至第十二條の規定による控除をなした金額」を「その不足額を特別所得金額の四分の一に相当する金額から控除した金額、当該各年において第九條の二第一項後段若しくは第三項後段の規定の適用がある場合においては当該控除後の金額につき第十一條の三乃至第十二條の規定による控除をなした金額又は当該各年において純損失の金額がある場合においては当該純損失の金額のうち変動所得の計算上の損失の部分の金額を特別所得金額の四分の一に相当する金額から控除し、なお特別所得金額の四分の一に相当する金額に残額があるときは当該純損失の金額のうち普通所得の計算上の損失の部分の金額を控除した後の金額につき第九條の二第一項後段若しくは第三項後段及び第十一條の三乃至第十二條の規定による控除をなした金額」に改め、同條第二項中「前條第一項」を「前條」に改め、同條第三項から第五項までを削る。

In Article 14-(2) paragraph 1, "paragraph 1 of the preceding Article" shall be amended as "the preceding Article" , "to such an amount equal to 25% of the special income as deducted by the same deductible amount, or in the case where the provision of latter clauses of Article 9-(2) paragraph 1 or of paragraph 3 shall apply 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" shall be amended as "to such an amount equal to 25% of the special income as deducted by the same deductible amount, or in the case where the provision of latter clause of paragraph 1 or latter clause of paragraph 3 of Article 9-(2) is applicable for the said taxable year, by applying the tax rate to such an amount after the same deduction as provided for in Article 11-(3) to Article 12 inclusive, or in the case where there is the amount of net loss for the said taxable year, by applying the tax rate to the amount computed by taking the deduction as provided for in latter clause of paragraph 1 or latter clause of paragraph 3 of Article 9-(2) or in Article 11-(3) to Article 12 inclusive from the amount after deducting the amount equal to the loss in the computation of the fluctuating income in the amount of the said net loss from the amount equal to 25% of the special income, and then if there still remains a deductible amount in the amount equal to 25% of the special income, deducting the amount equal to the loss in the computation of the normal income in the amount of the said net loss from the same deductible amount" ;in paragraph 2 of the same Article, "paragraph 1 of the preceding Article" shall be amended as "the preceding Article" ;and paragraphs 3 to 5 inclusive of the same Article shall be deleted.

第十五條第一項中「第十四條第一項」を「第十四條」に、「三十万円」を「四十四万円」に、「同項第一号」を「同條第一号」に改め、同條第二項を削る。

In Article 15 paragraph 1, "Article 14 paragraph 1" shall be amended as "Article 14" , "300,000 yen" as "440,000 yen" , and "item 1 of the same paragraph" as "item 1 of the same Article" ;and paragraph 2 of the same Article shall be deleted.

第十六條中「若しくは第二十六條の二第一項に規定する確定申告書若しくは農業確定申告書」を「の規定による確定申告書」に、「又は農業確定申告書」を「又は第二十六條の二の規定による損失申告書」に改める。

In Article 16, "the final return or farm final return as provided for by Article 26 paragraph 1 or Article 26-(2) paragraph 1" shall be amended as "the final return as provided for in Article 26 paragraph 1" , and "or farm final return" as "or loss return as provided for in Article 26-(2)" .

第二十一條第一項中「（第二十一條の二第一項に規定する農業所得者を除く。）」を削り、「六月一日」を「七月一日」に、「二万五千円」を「三万円」に、「同月三十日」を「同月三十一日」に、「六月予定申告書」を「七月予定申告書」に改め、同項第二号中「第十四條第一項」を「第十四條」に改め、同項第三号中「乃至第十三條の三」を削り、同項第四号中「第十四條第一項」を「第十四條」に、「同項第一号」を「同條第一号」に改め、同項第八号を同項第九号とし、同項第七号の次に次の一号を加える。

In Article 21 paragraph 1, "(excluding a farm income earner as provided for in the provision of Article 21-(2) paragraph 1)" shall be deleted, "June 1" shall be amended as "July 1" , "25,000 yen" as "30,000 yen" , "30 of the same month" as "31 of the same month" , and "June provisional return" as "July provisional return" ;in item 2 of the same paragraph, "Article 14 paragraph 1" shall be amended as "Article 14" ;in item 3 of the same paragraph, to "Article 13-(3) inclusive" shall be deleted;in item 4 of the same paragraph, "Article 14 paragraph 1" shall be amended as "Article 14" , and "item 1 of the same paragraph 1" as "item 1 of the same Article" ;item 8 of the same paragraph shall be made item 9 of the same paragraph;and the following one item shall be added next to item 7 of the same paragraph:

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

8.　Amount of net loss which is deducted for the taxable year in accordance with the provision of Article 9-(2) paragraph 1, amount of net loss which is deducted for the taxable year in accordance with the provision of paragraph 3 of the same Article, or amount of loss which is deductible in accordance with the provision of Article 11-(3);

同條第二項中「六月予定申告書」を「七月予定申告書」に、「三十五万五千円」を「五十万円」に、「扶養親族及び不具者の数を一万二千円に乘じて計算した金額」を「第十一條の五乃至第十一條の十の規定により控除を受ける金額」に、「十万円」を「十五万円」に改め、同項の次に次の一項を加える。

In paragraph 2 of the same Article, "June provisional return" shall be amended as "July provisional return" , "355,000 yen" as "500,000 yen" , "the amount computed by multiplying 12,000 yen by the number of dependents and physically handicapped persons" as "the amount which is deductible in accordance with the provisions of Article 11-(5) to Article 11-(10) inclusive" , and "100,000 yen" as "150,000 yen" ;and the following one paragraph shall be added next to the same paragraph:

第一條第一項又は第二項第一号の規定に該当する個人で、米、麦、たばこ、果実、野菜又は花の栽培、養蚕その他これらに類する事業で命令で定めるものから生ずる所得（以下本項において農業所得という。）の金額が毎年六月一日の現況によれば総所得金額の十分の七に相当する金額をこえると見積られる者は、同日においてその年九月一日以後において生ずる農業所得の金額がその年中における農業所得の金額の十分の七をこえると見積られる場合においては、その年七月一日において総所得金額が三万円をこえると見積られるときにおいても、第一項の規定にかかわらず、七月予定申告書を提出することを要しない。

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 flowers, sericulture, and other similar businesses designated by Order (hereinafter referred to as "farm income" in this paragraph) is estimated to exceed the amount equal to 70% of the total income as of June 1 of each year shall, in the case where his farm income accruing on or after September 1 of the year is estimated to exceed 70% of the farm income for the taxable year as of June 1 of the year, not be required, even if his total income is estimated to exceed 30,000 yen as of July 1 of the year, to file the July provisional return, notwithstanding the provision of paragraph 1.

同條第三項中「六月予定申告書」を「七月予定申告書」に、「第一項第八号」を「第一項第九号」に、「六月一日」を「七月一日」に改め、同條第四項から第六項までを削る。

In paragraph 3 of the same Article, "June provisional return" shall be amended as "July provisional return" , "paragraph 1 item 8" as "paragraph 1 item 9" , and "June 1" as "July 1" ;and paragraphs 4 to 6 inclusive of the same Article shall be deleted.

第二十一條の二を削る。

Article 21-(2) shall be deleted.

第二十一條の三第一項中「又は第二十六條の二第一項」及び「又は農業確定申告書」を削り、「前二條」を「前條」に改め、同條第四項中「毎年五月一日（農業所得者については、六月一日　以下本條において同じ。）」を「毎年六月一日」に、「同日後五月三十一日（農業所得者については、六月三十日　以下本條において同じ。）」を「同日後六月三十日」に改め、同條第五項中「五月一日」を「六月一日」に、「前二條」を「前條」に改め、同條第六項中「前二條」を「前條」に改め、同條第七項中「五月一日」を「六月一日」に、「五月三十一日」を「六月三十日」に改め、同條第十項中「前二條」を「前條」に改め、同條第十一項中「第十條の四」を「第十條の三」に改め、同條を第二十一條の二とする。

In Article 21-(3) paragraph 1, "or Article 26-(2) paragraph 1" and "or farm final return" shall be deleted, and "the preceding two Articles" shall be amended as "the preceding Article" ;in paragraph 4 of the same Article, "May 1 of each year (or June 1 as regards a farm income earner;hereinafter the same in this Article)" shall be amended as "June 1 of each year" , and "from the abovementioned date to May 31 (or June 30 as regards a farm income earner;hereinafter the same in this Article)" as "from the abovementioned date to June 30" ;in paragraph 5 of the same Article, "May 1" shall be amended as "June 1" , and "the preceding two Articles" as "the preceding Article" ;in paragraph 6 of the same Article, "the preceding two Articles" shall be amended as "the preceding Article" ;in paragraph 7 of the same Article, "May 1" shall be amended as "June 1" , and "May 31" as "June 30" ;in paragraph 10 of the same Article, "the preceding two Articles" shall be amended as "the preceding Article" ;in paragraph 11 of the same Article, "Article 10-(4)" shall be amended as "Article 10-(3)" , and the same Article shall be made Article 21-(2).

第二十二條を削る。

Article 22 shall be deleted.

第二十二條の二第一項中「農業所得者」を「第一條第一項又は第二項第一号の規定に該当する個人」に、「農業十一月予定申告書」を「十一月予定申告書」に改め、同項第一号中「第二十一條の二第二項」を「第二十一條第三項」に、「農業七月予定申告書」を「七月予定申告書」に、「二万五千円」を「三万円」に改め、同項第二号中「二万五千円」を「三万円」に改め、同條第二項中「第二十一條第三項乃至第六項」を「第二十一條第四項」に、「農業十一月予定申告書」を「十一月予定申告書」に、「第二十一條第三項及び第六項中「六月一日」とあるのは「十一月一日」と、同條第六項中「五月三十一日」とあるのは「十月三十一日」と」を「同項中「七月一日」とあるのは、「十一月一日」と」に改め、同條第三項中「第二十一條の三」を「第二十一條の二」に、「農業十一月予定申告書」を「十一月予定申告書」に、「同條第四項」を「同條第四項、第五項及び第七項」に改め、同條を第二十二條とする。

In Article 22-(2) paragraph 1, "A farm income earner" shall be amended as "An individual coming under the provision of Article 1 paragraph 1 or paragraph 2 item 1" , and "a farm November provisional return" as "November provisional return" ;in item 1 of the same paragraph, "Article 21-(2) paragraph 21, shall be amended as" Article 21 paragraph 3 "," farm July provisional return "as" July provisional return ", and" 25,000 yen "as" 30,000 yen ";in item 2 of the same paragraph," 25,000 yen "shall be amended as" 30,000 yen ";in paragraph 2 of the same Article," The provisions of Article 21 paragraphs 3 to 6 inclusive "shall be amended as" The provision of Article 21 paragraph 4 "," farm November provisional return "as" November provisional return ", and" 'June 1'in Article 21 paragraph 3 and paragraph 6 shall read'November 1', and'May 31'in paragraph 6 of the same Article, shall read'October 31' ", shall be amended as" 'July 1'in the same paragraph shall read'November 1' ";in paragraph 3 of the same Article," Article 21-(3) "shall be amended as" Article 21-(2) "," farm November provisional return "as" November provisional return ", and" paragraph 4 of the same Article "as" paragraphs 4, 5 and 7 of the same Article";and the same Article shall be made Article 22.

第二十三條第一項中「六月予定申告書」を「七月予定申告書」に、「第二十一條の三」を「第二十一條の二」に、「十月一日」を「十一月一日」に改め、「以下第二項において同じ。」を削り、「同月三十一日」を「同月三十日」に、「十月修正予定申告書」を「修正予定申告書」に改め、同條第二項を削り、同條第三項中「六月予定申告書」を「七月予定申告書」に、「十月一日」を「十一月一日」に、「第二十一條の三」を「第二十一條の二」に改め、「本條において」を削り、「同月三十一日」を「同月三十日」に改め、同條第四項を削り、同條第五項中「第二十一條の三第七項」を「第二十一條の二第二項、第三項及び第七項」に、「前二項」を「前項」に、「更正の請求」を「更正の請求をなす場合及び当該請求」に、「この場合において「五月一日（第四項但書の規定により届出があつた場合においては、その届出があつた事項については、その年五月三十一日）」とあるのは「九月三十日（農業所得者については、十月三十一日）」と」を「この場合において、同條第二項及び第三項中「総所得金額の見積額」とあるのは「総所得金額の見積額又は予定納税額」と、「申請書」とあるのは「請求書」と、同條第七項中「六月一日（第四項但書の規定により届出があつた場合においては、その届出があつた事項については、その年六月三十日）」又は「六月一日」とあるのは「十一月一日」と、「その年分の総所得金額の見積額が前年分の総所得金額」とあるのは「その年分の総所得金額の見積額又は予定納税額が当該更正の請求の目的となつた総所得金額又は予定納税額」と」に改め、同條第六項中「第三項又は第四項」を「第二項」に改め、同條第七項中「第十條の四」を「第十條の三」に改め、同條第八項中「第三項又は第四項」を「第二項」に改め、同條第九項中「第二十一條第三項乃至第六項」を「第二十一條第四項」に改め、「又は第二項」を削り、「第二十一條第三項及び第六項」を「同條第四項」に改め、「六月一日」を「七月一日」に、「第一項の場合においては「十月一日」、第二項の場合においては「十一月一日」と読み替え、第二十一條第六項中「五月三十一日」とあるのは、第一項の場合においては「九月三十日」、第二項の場合においては「十月三十一日」と」を「十一月一日」と」に改める。

In Article 23 paragraph 1, "June provisional return" shall be amended as "July provisional return" , "Article 21-(3)" as "Article 21-(2)" , "October 1" as "November 1" , ";hereinafter the same in paragraph 2" shall be deleted, and "October 1-31" shall be amended as "November 1-30" , and "October revised provisional return" as "revised provisional return" ;paragraph 2 of the same Article shall be deleted;in paragraph 3 of the same Article, "June provisional return" shall be amended as "July provisional return" , "October 1" as "November 1" , "Article 21-(3)" as "Article 21-(2)" , "in this Article" shall be deleted, and "October 1-31" shall be amended as "November 1-30" ;paragraph 4 of the same Artitle shall be deleted;in paragraph 5 of the same Article, "Article 21-(3) paragraph 7" shall be amended as "Article 21-(2) paragraphs 2, 3 and 7" , "preceding two paragraphs" as "preceding paragraph" , "was made" as "is to be made or the case where such a request of the correction was made" and "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 October 31 of the year, as regards the farm income earner)'" as "In this case, in paragraph 2 or 3 of the same Article, 'the estimate of the total income'shall read'the estimate of the total income or declared tax amount'and'the application'shall read'written claims', and in paragraph 7 of the same paragraph, 'June 1 (or, in cases where the report was made pursuant to the proviso to paragraph 4, June 30 of the year, as regards the matter reported)'or'June 1'shall read'November 1', 'estimate of the total income for the taxable year'shall read'estimate of the total income or declared tax amount for the taxable year'and'the total income for the preceding tax-able year'shall read'the total income or declared tax amount for which the correction was requested'" ;in paragraph 6 of the same Article, "paragraph 3 or 4" shall be amended as "paragraph 2" ;in paragraph 7 of the same paragraph, "Article 10-(4)" shall be amended as "Article 10-(3)" ;in paragraph 8 of the same paragraph, "paragraph 3 or 4" shall be amended as "paragraph 2" ;and in paragraph 9 of the same Article, "Article 21 paragraphs 3 to 6 inclusive" shall be amended as "Article 21 paragraph 4" , "or 2" shall be deleted, "Article 21 paragraphs 3 and 6" shall be amended as "paragraph 4 of the same Article" , "June 1" as "July 1" and ", for purposes of paragraph 1, as'October 1', and, for purposes of paragraph 2 as'November 1', and'May 31'referred to under Article 21 paragraph 6 shall read, for purposes of paragraph 1 as'September 30'and for purposes of paragraph 2 as'October 31'" as "'November 1'" .

第二十四條中「、第二十一條の二及び前三條に規定する申告書」を「乃至前條の規定による申告書、申請書又は請求書」に改める。

In Article 24, "returns referred to under Article 21, Article 21-(2) and the preceding three Articles" shall be amended as "return, written application or written claim as referred to under the provisions of Article 21 to the preceding Article inclusive" .

第二十五條中「第十一條の三乃至第十一條の六」を「第九條の二、第十一條の三乃至第十一條の十」に、「六月予定申告書、農業七月予定申告書、十月予定申告書又は農業十一月予定申告書」を「七月予定申告書又は十一月予定申告書」に、「第二十一條第一項第八号」を「第二十一條第一項第八号又は第九号」に、「第二十三條第三項又は第四項の規定により更正の請求をなす場合」を「第二十三條第二項の規定による更正の請求をなし、当該請求に因り第十一條の三又は第十一條の四の規定による控除をなす場合」に改める。

In Article 25, "Articles 11-(3) to 11-(6) inclusive" shall be amended as "Article 9-(2), Articles 11-(3) to 11-(10) inclusive" , "June provisional return, farm July provisional return, October provisional return or farm November provisional return" as "July provisional return or November provisional return" , "Article 21 paragraph 1 item 8" as "Article 21 paragraph 1 item 8 or 9" and "and the correction is requested according to the provisions of Article 23 paragraph 3 or 4" as ", the correction under the provision of Article 23 paragraph 2 is requested and the deduction under the provision of Article 11-(3) or Article 11-(4) is made in accordance with such request" .

第二十六條第一項中「（農業所得者を除く。）」を削り、「二万五千円」を「三万円」に、「一月一日から同月三十一日」を「二月一日から同月末日」に、「第二十一條の三」を「第二十一條の二」に、「第二十六條の三第二項の規定に該当」を「第二十六條の二の規定による損失申告書を提出」に改め、同項第二号中「第十四條第一項」を「第十四條」に改め、同項第三号中「第十三條乃至第十三條の三」を「第十三條」に改め、同項第四号中「第十四條第一項」を「第十四條」に、「同項第一号」を「同條第一号」に改め、同條第二項各号中「扶養親族及び不具者の数を一万二千円に乘じて計算した金額」を「第十一條の五乃至第十一條の十の規定により控除を受ける金額」に改め、同項第一号中「三十五万五千円」を「五十万円」に改め、同項第二号中「又は納税義務者とその扶養親族の給與所得を合算する場合」を削り、「十万円」を「十五万円」に改め、同項第三号中「十万円」を「十五万円」に改め、同條第五項中「第二十一條第四項及び第五項並びに」を削る。

In Article 26 paragraph 1, "(excluding a farm income earner)" shall be deleted, and "25,000 yen" , shall be amended as "30,000 yen," , "from January 1 to 31" as "from February 1 to the end of the same month" , "Article 21-(3)" as "Article 21-(2)" , and "the case falling under the provision of Article 26-3 paragraph 2" as "the case of submitting the loss return under Article 26-(2)" ;in item 2 of the same paragraph, "Article 14 paragraph 1" shall be amended as "Article 14" ;in item 3 of the same paragraph, "Articles 13 to 13-(3) inclusive" shall be amended as "Article 13" ;in item 4 of the same paragraph, "Article 14 paragraph 1" shall be amended as "Article 14" and "item 1 of the same paragraph" as "item 1 of the same Article" ;and in each item of paragraph 2 of the same Article, "the amount as computed by multiplying 12,000 yen by the number of dependents and physically handicapped persons" shall be amended as "the deductible amount under the provisions of Article 11-(5) to Article 11-(10) inclusive" ;in item 1 of the same paragraph, "355,000 yen" shall be amended as "500,000 yen" ;in item 2 of the same paragraph, "or earned incomes of a taxpayer and these of his dependents was aggregated" shall be deleted, and "100,000 yen" shall be amended as "150,000" yen;in item 3 of the same paragraph, "100,000 yen" shall be amended as "150,000 yen" ;and in paragraph 5 of the same Article, "The provisions of Article 21 paragraphs 4 and 5 and Article 24" shall be amended as "The provision of Article 24" .

第二十六條の二を削る。

Article 26-(2) shall be deleted.

第二十六條の三第一項中「その年中において第十一條の三の規定により控除を認められる損失の金額がある場合で」を削り、「二万五千円」を「三万円」に改め、「以下本條において同じ。）」の下に「であつて、その年中において第十一條の三の規定により控除を認められる損失の金額があり、且つ、当該金額が当該総所得金額をこえる場合」を加え、「一月一日から同月三十一日まで（農業所得者については、翌年二月一日から同月末日まで）」を「二月一日から同月末日まで」に改め、同項第三号中「前二号」を「前号」に改め、同條第二項中「その年中において第十一條の三の規定により控除を認められる損失の金額がある場合で」を削り、「二万五千円」を「三万円」に改め、「零である場合」の下に「であつて、その年中において第十一條の三の規定により控除を認められる損失の金額があり、且つ、当該金額が当該総所得金額をこえる場合」を加え、同條第三項を次のように改め、同條を第二十六條の二とする。

In Article 26-(3) paragraph 1, "the said individual has incurred a loss deductible pursuant to the provision of Article 11-(3) during the year and" shall be deleted, "25,000 yen" shall be amended as "30,000 yen" , "and the said individual has incurred the loss authorized to be deducted pursuant to the provision of Article 11-(3) during the taxable year which exceeded the said total income" shall be added next to "hereinafter the same in this Article)" , and "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" shall be amended as "from February 1 to the end of the same month" ;in item 3 of the same paragraph, "the preceding two items" shall be amended as "the preceding item" ;in paragraph 2 of the same Article, "a loss authorized to be deducted pursuant to the provision of Article 11-(3) during the year," shall be deleted, "25,000 yen" shall be amended as "30,000 yen" and "and the said person has incurred the loss authorized to be deducted pursuant to the provision of Article 11-(3) during the taxable year which exceeded the said total income" shall be added next to "or zero," ;paragraph 3 of the same Article shall be amended as follows;and the same Article shall be made Article 26-(2):

前條第四項の規定は、前二項の場合について、これを準用する。

The provision of paragraph 4 of the preceding Article shall apply mutatis mutandis to the case under the preceding two paragraphs.

第二十六條の四第一項中「前三條」を「前二條」に改め、「若しくは農業確定申告書」を削り、同條第四項及び第七項中「年分」を「年分以後」に改め、同條第十項中「第十四條の四」を「第十條の三」に改め、同條を第二十六條の三とする。

In Article 26-(4) paragraph 1, "the preceding three Articles" shall be amended as "the preceding two Articles" , "farm final return" shall be deleted;in paragraph 4 of the same Article, "for the year or subsequent years" shall be added next to "during the year" ;in paragraph 7 of the same Article, "for the year" shall be amended as "for the year or subsequent years" ;in paragraph 10 of the same Article "Article 10-(4)" shall be amended as "Article 10-(3)" ;and the same Article shall be made Article 26-(3).

第二十七條中「若しくは農業確定申告書」を削り、「第二十六條の三」を「第二十六條の二」に改め、「若しくは修正農業確定申告書」、「又は農業確定申告書」、「又は修正農業確定申告書」及び「、修正農業確定申告書」を削り、同條第七項中「第二十三條第六項乃至第八項」を「第二十三條第四項乃至第六項」に改める。

In Article 27, "farm final return" shall be deleted, "Article 26-(3)" shall be amended as "Article 26-(2)" , "revised farm final return" , "farm final return" and "revised farm final return" shall be respectively deleted;and in paragraph 7 of the same Article, "Article 23 paragraphs 6 to 8 inclusive" shall be amended as "Article 23 paragraphs 4 to 6 inclusive" .

第二十八條中「第十一條の六」を「第十一條の十」に改め、「若しくは農業確定申告書」を削り、「第二十六條の三」を「第二十六條の二」に改める。

In Article 28, "Article 11-(6)" shall be amended as "Article 11-(10)" , "farm final return" shall be deleted, and "Article 26-(3)" shall be amended as "Article 26-(2)" .

第二十八條の二中「若しくは農業確定申告書」を削り、「第二十六條の三」を「第二十六條の二」に改める。

In Article 28-(2), "or farm final return" shall be deleted, and "Article 26-(3)" shall be amended as "Article 26-(2)" .

第二十九條第一項及び第二項中「、第二十六條の二第一項」を削り、「第二十六條の三」を「第二十六條の二」に改め、同條第三項及び第四項を削り、同條第五項中「第二十六條の四」を「第二十六條の三」に改め、同條第七項中「第十一條の三乃至第十一條の六」を「第九條の二、第十一條の三乃至第十一條の十」に改める。

In Article 29 paragraphs 1 and 2, "Article 26-(2) paragraph 1" shall be deleted, "Article 26-(3)" shall be amended as "Article 26-(2)" ;paragraphs 3 and 4 of the same Article shall be deleted;in paragraph 5 of the same Article, "Article 26-(4)" shall be amended as "Article 26-(3)" ;and in paragraph 7 of the same Article, "Article 11-(3) to Article 11-(6) inclusive" shall be amended as "Article 9-(2), Article 11-(3) to Article 11-(10) inclusive" .

第三十條第一項を削り、同條第二項中「農業七月予定申告書」を「七月予定申告書」に改め、同條第三項を次のように改める。

Article 30 paragraph 1 shall be deleted;in paragraph 2 of the same Article, "farm July provisional return" shall be amended as "July provisional return" ;and paragraph 3 of the same Article shall be amended as follows:

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

A person who has filed a November provisional return (including person deemed to have filed a return in accordance with such provision of Article 21-(2) paragraph 10 as applies mutatis mutandis in Article 22 paragraph 3) shall pay the income tax amount equivalent to 50% of the declared tax amount to the Government in the second and third period as provided for in the preceding paragraph.

第三十一條中「十月修正予定申告書又は農業十一月修正予定申告書」を「修正予定申告書」に改め、「又は第二項」を削り、「六月予定申告書又は農業七月予定申告書」を「七月予定申告書」に改める。

In Article 31, "an October revised provisional return or a farm November revised provisional return" shall be amended as a "revised provisional return" , "or paragraph 2" shall be deleted, and "the June provisional return or the farm July provisional return" shall be amended as "a July provisional return" .

第三十二條第一項中「又は農業確定申告書」を削り、同條第三項中「第二十一條の三」を「第二十一條の二」に改め、「若しくは農業確定申告書」を削り、同條第四項中「又は修正農業確定申告書」を削る。

In Article 32 paragraph 1, "or farm final return" shall be deleted;in paragraph 3 of the same Article, "Article 21-(3)" shall be amended as "Article 21-(2)" , and "or farm final return" shall be deleted;and in paragraph 4 of the same Article, "or revised farm final return" shall be deleted.

第三十三條第二項中「六月予定申告書、農業七月予定申告書、十月予定申告書、農業十一月予定申告書、十月修正予定申告書、農業十一月修正予定申告書、確定申告書、農業確定申告書」を「七月予定申告書、十一月予定申告書、修正予定申告書、確定申告書」に、「第二十一條の三」を「第二十一條の二」に、「第二十二條の二」を「第二十二條」に改め、同條第三項中「第十一條の六」を「第十一條の十」に改め、「前項の場合」の下に「及び損失申告書の提出期限後に当該申告書の提出があつた場合」を加え、同條第四項中「第二十一條の三」を「第二十一條の二」に、「六月予定申告書、農業七月予定申告書又は農業十一月予定申告書」を「七月予定申告書又は十一月予定申告書」に、「第二十二條の二」を「第二十二條」に改める。

In Article 33 paragraph 2, "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 farm final return" shall be amended as "a July provisional return, November provisional return, revised provisional return or final return" , "Article 21-(3)" as "Article 21-(2)" , "Article 22-(2)" as "Article 22" ;and in paragraph 3 of the same Article, "Article 11-(6)" shall be amended as "Article 11-(10)" , and "and to a case where the loss return has filed after the due date of filing said return" shall be added next to "the preceding paragraph;and in paragraph 4 of the same Article," Article 21-(3) "shall be amended as" Article 21-(2) "," the June provisional return, farm July provisional return or farm November provisional return "as" a July provisional return or November provisional return "and" Article 22-(2) "as" Article 22".

第三十四條第三項中「第二十九條第六項」を「第二十九條第四項」に改める。

In Article 34 paragraph 3, "Article 29 paragraph 6" shall be amended as "Article 29 paragraph 4" .

第三十五條第二項中「若しくは農業確定申告書」を削る。

In Article 35 paragraph 2, "or farm final return" shall be deleted.

第三十六條第一項中「第十四條第一項」を「第十四條」に改め、同條第四項中「第十條の四」を「第十條の三」に改める。

In Article 36 paragraph 1, "Article 14 paragraph 1" shall be amended as "Article 14" , and in paragraph 4 of the same Article, "Article 10-(4)" shall be amended as "Article 10-(3)" .

第三十六條の二第一項中「若しくは農業確定申告書」を削り、同條第二項中「農業確定申告書、」を削り、同條第三項中「前條第五項乃至第七項」を「前條第三項乃至第七項」に改める。

In Article 36-(2) paragraph 1, ", farm final return" shall be deleted;in paragraph 2 of the came Article, ", farm final return" shall be deleted;and in paragraph 3 of the same Article, "paragraphs 5 to 7 inclusive of the preceding Article" shall be amended as "paragraphs 3 to 7 inclusive of the preceding Article" .

第三十六條の三第一項中「、農業確定申告書」を削り、「第二十六條の三」を「第二十六條の二」に改め、同條第二項中「、農業確定申告書」を削る。

In Article 36-(3) paragraph 1, ", farm final return" shall be deleted, and "Article 20-(3)" shall be amended as "Article 26-(2);and in paragraph 2 of the same Article," , farm final return"shall be deleted.

第三十八條第一項第一号から第五号まで及び第八号中「第三十九條」を「第三十九條第一項又は第二項」に改め、同項第八号中「第十一條の五」を「第十一條の六」に、「三十万円」を「四十四万円」に改め、同項の次に次の一項を加える。

In Article 38 paragraph 1 items 1 to 5 inclusive and item 8, "Article 39" shall be amended as "Article 39 paragraph 1 or 2" ;in item 8 of the same paragraph, "Article 11-(5)" shall be amended as "Article 11-(6)" , and "300,000 yen" as "440,000 yen" , and the following one paragraph shall be added next to the same paragraph:

自己を不具者、老年者、寡婦又は勤労学生として第三十九條第一項又は第二項の規定による申告書を提出した者に対し給與を支拂う場合においては、その申告に応じ、その者が不具者、老年者、寡婦又は勤労学生に該当するごとに扶養親族一人を有するものとして前項の規定を適用する。

In case earned income is paid to an individual who filed his report as provided for in Article 39 paragraph 1, stating that he is a physically handicapped person, old aged person, widow or working student, the individual shall, through his report, be deemed to have one dependent at every occasion when the individual falls under a physically handicapped person, old aged person, widow or working student, and the provision of the preceding paragraph shall apply thereto.

同條第二項中「前項」を「第一項」に、「同項」を「前二項」に改める。

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

第三十九條第一項中「給與の支拂を受ける者を除く。」の下に「以下本條において同じ。」を加え、「並びに扶養親族及び不具者の氏名」を「及び扶養親族又は不具者を有する場合にはその氏名、自己が不具者、老年者、寡婦又は勤労学生である場合にはその事実」に改め、同條第二項中「給與の支拂者又は扶養親族若しくは不具者に」を「当該申告に係る事項について」に改め、同項の次に次の一項を加える。

In Article 39 paragraph 1, ";hereinafter the same in this Article" shall be added next to "paragraph 1 item (6) of the preceding Article" , "names of dependents and physically handicapped persons" shall be amended as "names of dependents and physically handicapped persons if the individual has such persons, and if the individual is a physically handicapped person, old aged person, widow or working student, such fact," ;in paragraph 2 of the same Article, "in the payer of the earned income, dependents or physically handicapped persons" shall be amended as "on the matters related to the return concerned" ;and the following one paragraph shall be added next to the same paragraph:

この法律の施行地において支拂を受ける給與所得を有する者は、命令の定めるところにより、第十一條の五の規定により控除を受ける保險料の金額その他必要な事項を記載した申告書を、給與の支拂者を経由し、毎年最後に給與の支拂を受ける日の前日までに、政府に提出しなければならない。

An individual who receives earned income as paid within the enforcement area of this Law shall, as may be provided for by Order, file with the Government a report stating therein such insurance premium as enumerated in Article 11-(5) and other necessary matters, through the payer of such earned income by the previous day of the receipt day of the last pay in a year.

同條第三項中「前二項」を「前三項」に改める。

In paragraph 3 of the same Article, "the preceding two paragraphs" shall be amended as "the preceding three paragraphs" .

第四十條中「支拂をなす者」の下に「（当該個人に係る前條の規定による申告書の提出を経由した者であつて、且つ、当該個人に対しその年最後に給與の支拂をなすものに限る。）」を加え、「三十五万五千円と扶養親族及び不具者の数を一万二千円に乘じて計算した金額との合計金額」を「五十万円と第十一條の五乃至第十一條の十の規定により控除を受ける金額との合計金額」に、「第十一條の三又は第十一條の四の規定による控除前の当該所得に対して第十五條の規定を適用した場合における税額」を「当該給與所得の收入金額（当該個人が前條第三項の規定による申告書を提出している場合においては、その申告に応じ、当該收入金額から第十一條の五の規定により控除を認められる保險料の金額を控除した金額）並びに申告された扶養親族及び不具者の有無及びその数に応じた別表第三に掲げる税額」に、「その年最後に又はその翌年において給與の支拂をなす際徴收すべき所得税額にこれを充当し、（徴收すべき税額がないときは還付し、）不足額は、その年最後に又はその翌年において給與の支拂をなす際、」を「その年最後に給與の支拂をなす際徴收すべき所得税額にこれを充当し、なお過納額があるときはその翌年において給與の支拂をなす際徴收すべき所得税額に順次これを充当し（これらの場合に徴收すべき税額がないときは、還付し）、不足額は、その年最後に給與の支拂をなす際これを徴收し、なお不足額があるときはその翌年において給與の支拂をなす際」に改め、同條に次の一項を加える。

In Article 40, "limited to a person through whom the return under the provision of the preceding Article with respect to the individual concerned was filed and who pays the last allowance in that year to the individual concerned" shall be addednext to "A person who pay allowance" , and "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" shall be amended as "the total sum of 500,000 yen and the deductible amount under the provisions of Article 11-(5) to Article 11-(10) inclusive" , "the tax liability arrived at by applying the provision of Article 15 to the income before deduction as referred in the provision of Article 11-(3) or Article 11-(4)" as "the tax liability shown in Annexed Table No. III according to the amount of receipt of the earned income concerned (or, if the individual concerned files the return under the provision of paragraph 3 of the preceding Article, the amount of receipt concerned less insurance premium deductible in accordance with the provision of Article 11-(5)), and the number of dependents and physically handicapped person reported" , "credit the excess against the tax to be withheld from the last pay of the year or from the pay of the following year (or, in case there is no tax to be credited against, the excess shall be refunded), or collect the amount in deficit by withholding from the last pay of the year or the pay of the ensuing year" as "appropriate the excess for the income tax to be withheld when the last earned income is paid in the year, and appropriate for the income tax to be withheld when the earned income is paid in the following year, if there still remains an excess (or, if in these cases there remains no tax liability, the excess shall be refunded), or collect the amount in deficit at the time of payment of the last pay in the year or collect such amount at the time of payment in the next year if there still remains any tax liability" ;and the following one paragraph shall be added to the same Article:

第三十八條第二項の規定は、前項の場合において別表第三に掲げる税額を求めるときについて、これを準用する。

The provision of Article 38 paragraph 2 shall apply mutatis mutandis to a case where the tax amount as enumerated in Annexed Table No. III is computed in the case under the preceding paragraph.

第四十四條第一項中「六月予定申告書、農業七月予定申告書、十月予定申告書、農業十一月予定申告書、十月修正予定申告書又は農業十一月修正予定申告書」を「七月予定申告書又は十一月予定申告書」に改め、「又は農業確定申告書」及び「又は修正」を削り、「若しくは農業確定申告書を提出する義務があつた者又は前年分について損失申告書を提出した者」を「を提出する義務があつた者若しくは前年分について損失申告書を提出した者でその年分について七月予定申告書若しくは十一月予定申告書を提出したもの又は修正予定申告書を提出した者」に改め、同條第二項中「六月予定申告書、農業七月予定申告書、十月予定申告書又は農業十一月予定申告書」を「七月予定申告書又は十一月予定申告書」に、「第二十一條の三」を「第二十一條の二」に改め、同條第三項中「、第二十三條第一項又は第二項の規定に該当する事実」を「不足額」に改め、同條第五項中「第十條の四」を「第十條の三」に改める。

In Article 44 paragraph 1, "June provisional return, farm July provisional return, October provisional return, farm November provisional return, October revised provisional return or farm November revised provisional return" shall be amended as "July provisional return or November provisional return" , and "or farm final return" and "or provisionally declared income tax" shall be deleted, and "or farm final return for the previous year or a person who filed the loss return for the preceding year" shall be amended as "for the previous year, or a person who filed a loss return for the previous year, but has filed a July provisional return or November provisional return for this year or a person who has filed a revised provisional return" and in paragraph 2 of the same Article, "June provisional return, farm July provisional return, October provisional return or farm November provisional return" shall be amended as "July provisional return or November provisional return" , and "Article 21 (3)" as "Article 21 (2)" ;in paregraph 3 of the same Article, "a fact as referred to in Article 23 paragraph 1 or paragraph 2" shall be amended as "any deficit amount" ;and in paragraph 5 of the same Article, "Article 10-(4)" as "Article 10-(3)" .

第四十五條第一項及び第二項中「第三十條第一項乃至第三項」を「第三十條第一項又は第二項」に改める。

In Article 45 paragraphs 1 and 2, "Article 30 paragraphs 1 to 3 inclusive" shall be amended as "Article 30 paragraph 1 or 2" .

第四十六條第一項中「農業確定申告書、」及び「、修正農業確定申告書」を削り、「第二十六條の三」を「第二十六條の二」に改め、同條第二項中「第二十六條の三」を「第二十六條の二」に改め、「又は農業確定申告書」を削り、同條第四項中「又は農業確定申告書」を削り、同條第六項及び第七項中「第二十六條の三」を「第二十六條の二」に改め、同條第八項中「第十條の四」を「第十條の三」に改める。

In Article 46 paragraph 1, "farm final return" and "revised farm final return" shall be deleted, and "Article 26-(3)" shall be amended as "Article 26-(2)" , in paragraph 2 of the same Article, "Article 26-(3)" shall be amended as "Article 26 (2)" , and "or farm final return" shall be deleted;in paragraph 4 of the same Article, "or farm final return" shall be deleted;in paragraphs 6 and 7 of the same Article, "Article 26-(3)" shall be amended as "Article 26-(2)" ;and in paragraph 8 of the same Article, "Article 10-(4)" as Article 10-(3)".

第四十六條の二の次に次の一條を加える。

The following one Article shall be added next to Article 46-(2):

第四十六條の三　確定申告書、損失申告書又は第二十九條第一項に規定する申告書を提出した者については、その申告した年分に係る第四十四條又は第四十六條の規定による更正又は決定（その者が損失申告書又は第二十九條第一項に規定する損失申告書に相当する申告書の提出と同時に第三十六條の規定による所得税額の還付の請求をなした場合には、当該請求の基礎となつた純損失の金額に係る第四十六條の規定による更正を含む。）は、第九條の二第一項又は第三項の規定による損失の金額の控除に関し、当該損失を生じた年分に係る第二十六條の二第一項第一号に規定する額についてなす第四十六條第一項又は第六項の規定による更正を除く外、これらの申告書の提出期限から三年を経過した日（その日前にこれらの申告書の提出があつた場合には、その日とこれらの申告書を提出した日から二年を経過した日とのいずれか遅い日）以後においては、これをなすことができない。但し、詐僞その他不正の行為により所得税を免れ又は第三十六條若しくは第三十六條の二の規定による所得税額の還付を受けた者の当該所得税又は当該所得税額については、この限りでない。

Article 46-(3).　With respect to a person who has filed a final return, loss return or return under the provision of Article 29 paragraph 1, the correction or determination (in a case where he has requested the refund of the income tax together with the filing of the loss return or the return corresponding to the loss return under the provision of Article 29 paragraph 1, the correction under the provision of Article 46 on the amount of net loss as a basis of the said request shall be included) under the provisions of Article 44 or Article 46 for the taxable year for which the return was filed may not be made on or after the date on which three years have elapsed from the due date of filing such returns, (or, in a case when such returns were filed prior to the said date, on or after the said date or the date on which two years have elapsed from the actual filing date of the return concerned, whichever is the later), except, in a case where the loss under the provision of Article 9-(2) paragraph 1 or paragraph 3 incurred, the correction under the provision of Article 46-(2) paragraph 1 or paragraph 6 on such amount as provided for in Article 26-(2) paragraph 1 item 1 for the taxable year for which the said loss incurred;provided that as for a person who evaded the income tax by fraud or other illegal act or a person who received the refund or income tax under the provisions of Article 36 or Article 36-(2), this shall not apply to such income tax or income tax amount concerned.

前項の規定は、時効に関する他の法律の規定の適用を妨げるものと解してはならない。

The provision of the preceding paragraph shall not be construed as precluding the application of the provisions of other Laws concerning prescription.

第四十八條第一項中「第二十三條第六項」を「第二十三條第四項」に、「第二十九條第六項」を「第二十九條第四項」に、「同條第五項」を「同條第五項（第三十六條の二第三項において準用する場合を含む。）及び同項」に、「第二十三條第三項若しくは第四項」を「第二十三條第二項」に、「第二十六條の三」を「第二十六條の二」に改め、同條第二項中「第二十三條第八項」を「第二十三條第六項」に改め、同項に次の但書を加える。

In Article 48 paragraph 1, "Article 23 paragraph 6" shall be amended as "Article 23 paragraph 4" , "Article 29 paragraph 6" as "Article 29 paragraph 4" , "paragraph 5 of the same Article" as "paragraph 5 of the same Article (including a case where it applies mutatis mutandis in Article 36-(2) paragraph 3) and the same paragraph" , "Artscle 23 paragraph 3 or 4" as "Article 23 paragraph 2" , and "Article 26-(3)" as "Article 26-(2)" ;and in paragraph 2 of the same Article, "Article 23 paragraph 8" shall be amended as "Article 23 paragraph 6" ;and the following proviso shall the added to the same paragraph:

但し、当該再調査の請求の目的となつている処分が、青色申告書（当該申告書と同時に提出した第三十六條第二項（同條第五項において準用する場合を含む。）の書類を含む。）に係る第四十六條の規定による更正又は当該更正に係る過少申告加算税額、無申告加算税額若しくは重加算税額の賦課に関する処分である場合においては、当該更正に係る第四十七條の規定による税額、過少申告加算税額、無申告加算税額又は重加算税額については、税金の徴收を猶予しない場合においても、当該再調査の請求があつた日から当該請求に係る事項について第五項の規定による決定の通知をなした日までは、国税徴收法の規定による督促又は滯納処分をなすことができない。

Provided that, if the disposition which is the object of the request for the reinvestigation is related to such correction for blue return (including such documents under Article 36 paragraph 2 (including a case where it applies mutatis mutandis in paragraph 5 of the same Article) as filed together with the said return) as provided for in Article 46, or to such assessments of negligence additional tax, non-filing additional tax or heavy additional tax as corrected, the demand for taxpayment and coercive collection under the provisions of the National Tax Collection Law may not be made with respect to the tax amount corrected under the provisions of Article 47, negligence additional tax, non-filing additional tax or heavy additional tax from the day when the request for the reinvestigation was made to the day when the decision on the matters requested was notified under the provision of paragraph 5, even if the collection of tax may not be postponed.

同條第三項中「第二十一條の三」を「第二十一條の二」に、「第二十六條の四第九項（第二十九條第五項」を「第二十六條の三第九項（第二十九條第三項）」に改め、同條第六項中「第十條の四」を「第十條の三」に改める。

In paragraph 3 of the same Article, "Article 21-(3)" shall be amended as "Article 21-(2)" , "Article 26-(4) paragraph 9 (...... Article 29 paragraph 5)" as "Article 26-(3) paragraph 9 (...... Article 29 paragraph 3)" , and in paragraph 6 of the same Article, "Article 10-(4)" shall be amended as "Article 10-(3)" .

第四十九條第二項中「第二十三條第八項及び第二十四條」を「第二十三條第六項、第二十四條及び前條第二項但書」に改め、同條第六項中「国税庁長官又は」を削り、同條第八項中「第十條の四」を「第十條の三」に改める。

In Article 49 paragraph 2, "Article 23 paragraph 8 and Article 24" shall be amended as "Article 23 paragraph 6, Article 24 and the proviso to paragraph 2 of the preceding Article" ;in paragraph 6 of the same Article "the Director of Tax administration Agency or" shall be deleted;and in paragraph 8 of the same Article, "Article 10-(4)" shall be amended as "Article 10-(3)" .

第五十三條中「確定申告書、農業確定申告書、修正確定申告書又は修正農業確定申告書」を「確定申告書又は修正確定申告書」に改める。

In Article 53, "the final return, farm final return, revised final return or revised farm final return" shall be amended as "a final return or revised final return" .

第五十四條第一項中「確定申告書、農業確定申告書、修正確定申告書若しくは修正農業確定申告書」を「確定申告書」に改める。

In Article 54 paragraph 1, "the return, farm final return, revised final return or revised farm final return" shall be amended as "a final return" .

第五十五條第一項第二号中「六月予定申告書、農業七月予定申告書、十月予定申告書、農業十一月予定申告書、十月修正予定申告書、農業十一月修正予定申告書、確定申告書、農業確定申告書」を「七月予定申告書、十一月予定申告書、確定申告書」に改め、同項第三号中「、修正農業確定申告書」及び「、農業確定申告書」を削り、同項第四号中「第二十九條第六項」を「第二十九條第四項」に改める。

In Article 55 paragraph 1 item 2, "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" shall be amended as "July provisional return, November provisional return, final return" ;in item 3 of the same paragraph, "revised farm final return" and "farm final return" shall be deleted;and in item 4 of the same paragraph, "Article 29 paragraph 6" shall be amended as "Article 29 paragraph 4" .

第五十七條第一項中「、農業確定申告書」、「若しくは農業確定申告書」及び「、修正農業確定申告書」を削り、「第二十九條第六項」を「第二十九條第四項」に改め、「若しくは修正農業確定申告書」を削り、同條第二項中「第二十九條第六項」を「第二十九條第四項」に改め、同條第八項中「第十條の四」を「第十條の三」に改める。

In Article 57 paragraph 1, "farm final return" , "or farm final return" and "revised farm final return" shall be deleted, and "Article 29 paragraph 6" shall be amended as "Article 29 paragraph 4" , and "or revised farm final return" shall be deleted;in paragraph 2 of the same Article, "Article 29 paragraph 6" shall be amended as "Article 29 paragraph 4," ;and in paragraph 8 of the same Article, "Article 10-(4)" shall be amended as "Article 10-(3)" .

第五十七條の二第二項中「第二十九條第六項」を「第二十九條第四項」に改め、同條第八項中「第十條の四」を「第十條の三」に改める。

In Article 57-(2) paragraph 2, "Article 29 paragraph 6" shall be amended as "Article 29 paragraph 4" ;and in paragraph 8 of the same Article "Article 10-(4)" shall be amended as "Article 10-(3)" .

第六十一條の二第一項中「この法律の施行地において法人が」を「この法律の施行地に本店又は主たる事務所を有する法人は、」に改め、「当該法人は、」を削り、同項第一号中「（株式又は出資についてはその拂込金額　以下本條において同じ。）」を削り、同項第三号中「拂込金額」を「価額」に改め、同項の次に次の一項を加える。

In Article 61-(2) paragraph 1, "In cases where a corporation makes...... the following items within the enforcement of this Law" shall be amended as "A corporation having its head office or principal place of business within the enforcement area of this Law in case it makes...... the following items" , and ", the corporation concerned" shall be deleted, in item 1 of the same paragraph, "(or paid-up amount in respect to shares of stocks or investment;hereinafter the same in this Article)" shall be deleted;in item 3 of the same paragraph, "paid-up amount" shall be amended as "the value" ;and the following one paragraph shall be added next to the same paragraph:

第五條第三項の規定は、前項第一号及び第二号に規定する金銭以外の財産のうちに株式又は出資がある場合における当該株式又は出資の価額並びに同項第三号に規定する株式又は出資の価額について、これを準用する。

The provision of Article 5 paragraph 3 shall apply mutatis mutandis to the amount of the stock or investment included in the property other than money as provided for in items 1 and 2 of the preceding paragraph and to the amount of the stock or investment as provided for in item 3 of the same paragraph.

同條第二項中「前項」を「第一項」に改め、「金額」の下に「及び同項第一号又は第二号に規定する金銭以外の財産のうちに無額面株式を発行する法人の株式がある場合には、第五條第三項第一号に掲げる当該株式の価額」を加え、同條第五項中「第二項」を「第三項」に改め、同條の次に次の一條を加える。

In paragraph 2 of the same Article, "the preceding paragraph" shall be amended as "paragraph 1" , and "and, if the stocks of such corporation as issues the non-par stocks are included in the property other than money as provided for in item 1 or 2 of the same paragraph, the value of the stock enumerated in Article 5 paragraph 3 item 1" shall be added next to "the amount" ;in paragraph 5 of the same Article, "paragraph 2" shall be amended as "paragraph 3" ;and the following one Article shall be added next to the same Article;

第六十一條の三　この法律の施行地に本店又は主たる事務所を有する法人は、当該法人の法人税法第十六條に規定する積立金額を資本に組み入れた場合においては、命令の定めるところにより、政府及びその組入をなした時における株主、社員又は出資者に対して、その資本に組み入れた金額を株式又は出資の数で除して計算した一株又は出資一口当りの金額その他必要な事項を通知しなければならない。

Article 61 (3).　In a case where a corporation having its head office or principal place of business within the enforcement area of this Law has transferred its reserves as provided for in Article 16 of the Corporation Tax Law into capital account, the corporation shall, as may be prescribed by order, report on such amount of money per stock or unit of investment which is computed by dividing the amount of money transferred into capital account by the number of stocks or investment, and on other necessary matters to the Government and stock-holder, member of corporation or investor at the time of transfer of reserves into capital account.

第六十二條第一項中「一月二十五日」を「一月三十一日」に改め、同項第三号を次のように改める。

In Article 62 paragraph 1, "January 25" shall be amended as "January 31" ;and item 3 of the same paragraph shall be amended as follows:

三　第三十九條の規定による申告に応じ、その者の有する扶養親族及び不具者の数、第十一條の五の規定により控除を受けた保險料の金額並びにその者が不具者、老年者、寡婦又は勤労学生であるかどうかの別

3.　According to the return under Article 39, the number of dependents and physically handicapped persons, the amount of premium deducted in accordance with the provision of Article 11-(5) and whether or not the individual is the physically handicapped person, old aged person, widow or working student.

第六十二條の三第一項中「農業確定申告書、」及び「、修正農業確定申告書」を削り、同條第二項中「第二十六條の二第二項、第二十六條の三第三項」を「第二十六條の二第三項」に改め、同條第三項から第五項までを削る。

In Article 62-(3) paragraph 1, "farm final return," and "revised farm final return" shall be deleted;in paragraph 2 of the same Article, "Article 26-(2) paragraph 2, Article 26-(3) paragragh 3" shall be amended as "Article 26-(2) paragraph 3" ;and paragraphs 3 to 5 inclusive of the same Article shall be deleted.

第六十二條の四第一項中「又は農業確定申告書」及び「（第十三條の二第一項又は第十三條の三第一項の規定の適用がある場合においては、これらの規定に規定するあん分前の税額）」を削り、同條第三項中「第十條の四」を「第十條の三」に改める。

In Article 62-(4) paragraph 1, "or farm final return" and "(in a 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)" shall be deleted;and in paragraph 3 of the same Article, "Article 10-(4)" shall be amended as "Article 10-(3)" .

第六十五條第五項中「第十條の四」を「第十條の三」に改める。

In Article 65 paragraph 5, "Article 10-(4)" shall be amended as "Article 10-(3)" .

第六十七條第一項中「第二十六條の三」を「第二十六條の二」に改める。

In Article 67 paragraph 1, "Article 26-(3)" shall be amended as "Article 26-(2)" .

第六十九條の四中「、農業確定申告書」及び「若しくは農業確定申告書」を削る。

In Article 69-(4), "the farm final return" and "or the farm final return" shall be deleted.

第七十條第一号中「又は農業確定申告書」を削り、「六月予定申告書、農業七月予定申告書、十月予定申告書、農業十一月予定申告書、十月修正予定申告書又は農業十一月修正予定申告書」を「七月予定申告書又は十一月予定申告書」に、同條第二号中「第二十一條の三」を「第二十一條の二」に改め、同條第六号中「第六十一條の二第一項」の下に「又は第六十一條の三」を加える。

In Article 70 item 1, "or a farm final return" shall be deleted, and "June provisional return, farm July provisional return, October provisional return, farm November provisional return, October revised provisional return or farm November revised provisional return" shall be amended as "July provisional return or November provisional return" ;in item 2 of the same Article, "Article 21-(3) as" Article 21-(2) ";and in item 6 of the same Article," or Article 61-(3) "shall be added next to" Article 61-(2) paragraph 1".

別表第一及び別表第二を次のように改める。

Annexed Tables Nos. I and II shall be amended as follows:

別表第一　所得税の簡易税額表（第十五條の規定による所得税額表）

Annexed Table No. I Simplified Tax Amount Table of Income Tax (Income Tax Table under the provisions of Article 15)

（一）

課税総所得金額又は調整所得金額（イ）		税額（ロ）	（ロ）の（イ）に対する割合	課税総所得金額又は調整所得金額（イ）		税額（ロ）	（ロ）の（イ）に対する割合	課税総所得金額又は調整所得金額（イ）		税額（ロ）	（ロ）の（イ）に対する割合
以上	未満	税額（ロ）	（ロ）の（イ）に対する割合	以上	未満	税額（ロ）	（ロ）の（イ）に対する割合	以上	未満	税額（ロ）	（ロ）の（イ）に対する割合
円	円	円	％	円	円	円	％	円	円	円	％
500円未満		0	20	51,000	52,000	10,250	20	112,000	114,000	26,100	23
500	1,000	100	20	52,000	53,000	10,500	20	114,000	116,000	26,700	23
1,000	1,500	200	20	53,000	54,000	10,750	20	116,000	118,000	27,300	23
1,500	2,000	300	20	54,000	55,000	11,000	20	118,000	120,000	27,900	23
2,000	2,500	400	20	55,000	56,000	11,250	20	120,000	122,000	28,500	23
2,500	3,000	500	20	56,000	57,000	11,500	20	122,000	124,000	29,100	23
3,000	3,500	600	20	57,000	58,000	11,750	20	124,000	126,000	29,700	23
3,500	4,000	700	20	58,000	59,000	12,000	20	126,000	128,000	30,300	24
4,000	5,000	800	20	59,000	60,000	12,250	20	128,000	130,000	30,900	24
5,000	6,000	1,000	20	60,000	61,000	12,500	20	130,000	132,000	31,500	24
6,000	7,000	1,200	20	61,000	62,000	12,750	20	132,000	134,000	32,100	24
7,000	8,000	1,400	20	62,000	63,000	13,000	20	134,000	136,000	32,700	24
8,000	9,000	1,600	20	63,000	64,000	13,250	21	136,000	138,000	33,300	24
9,000	10,000	1,800	20	64,000	65,000	13,500	21	138,000	140,000	33,900	24
10,000	11,000	2,000	20	65,000	66,000	13,750	21	140,000	142,000	34,500	24
11,000	12,000	2,200	20	66,000	67,000	14,000	21	142,000	144,000	35,100	24
12,000	13,000	2,400	20	67,000	68,000	14,250	21	144,000	146,000	35,700	24
13,000	14,000	2,600	20	68,000	69,000	14,500	21	146,000	148,000	36,300	24
14,000	15,000	2,800	20	69,000	70,000	14,750	21	148,000	150,000	36,900	24
15,000	16,000	3,000	20	70,000	71,000	15,000	21	150,000	152,000	37,500	25
16,000	17,000	3,200	20	71,000	72,000	15,250	21	152,000	154,000	38,200	25
17,000	18,000	3,400	20	72,000	73,000	15,500	21	154,000	156,000	38,900	25
18,000	19,000	3,600	20	73,000	74,000	15,750	21	156,000	158,000	39,600	25
19,000	20,000	3,800	20	74,000	75,000	16,000	21	158,000	160,000	40,300	25
20,000	21,000	4,000	20	75,000	76,000	16,250	21	160,000	162,000	41,000	25
21,000	22,000	4,200	20	76,000	77,000	16,500	21	162,000	164,000	41,700	25
22,000	23,000	4,400	20	77,000	78,000	16,750	21	164,000	166,000	42,400	25
23,000	24,000	4,600	20	78,000	79,000	17,000	21	166,000	168,000	43,100	25
24,000	25,000	4,800	20	79,000	80,000	17,250	21	168,000	170,000	43,800	26
25,000	26,000	5,000	20	80,000	81,000	17,500	21	170,000	172,000	44,500	26
26,000	27,000	5,200	20	81,000	82,000	17,750	21	172,000	174,000	45,200	26
27,000	28,000	5,400	20	82,000	83,000	18,000	21	174,000	176,000	45,900	26
28,000	29,000	5,600	20	83,000	84,000	18,250	21	176,000	178,000	46,600	26
29,000	30,000	5,800	20	84,000	85,000	18,500	22	178,000	180,000	47,300	26
30,000	31,000	6,000	20	85,000	86,000	18,750	22	180,000	182,000	48,000	26
31,000	32,000	6,200	20	86,000	87,000	19,000	22	182,000	184,000	48,700	26
32,000	33,000	6,400	20	87,000	88,000	19,250	22	184,000	186,000	49,400	26
33,000	34,000	6,600	20	88,000	89,000	19,500	22	186,000	188,000	50,100	26
34,000	35,000	6,800	20	89,000	90,000	19,750	22	188,000	190,000	50,800	27
35,000	36,000	7,000	20	90,000	91,000	20,000	22	190,000	192,000	51,500	27
36,000	37,000	7,200	20	91,000	92,000	20,250	22	192,000	194,000	52,200	27
37,000	38,000	7,400	20	92,000	93,000	20,500	22	194,000	196,000	52,900	27
38,000	39,000	7,600	20	93,000	94,000	20,750	22	196,000	198,000	53,600	27
39,000	40,000	7,800	20	94,000	95,000	21,000	22	198,000	200,000	54,300	27
40,000	41,000	8,000	20	95,000	96,000	21,250	22	200,000	202,000	55,000	27
41,000	42,000	8,200	20	96,000	97,000	21,500	22	202,000	204,000	55,800	27
42,000	43,000	8,400	20	97,000	98,000	21,750	22	204,000	206,000	56,600	27
43,000	44,000	8,600	20	98,000	99,000	22,000	22	206,000	208,000	57,400	27
44,000	45,000	8,800	20	99,000	100,000	22,250	22	208,000	210,000	58,200	27
45,000	46,000	9,000	20	100,000	102,000	22,500	22	210,000	212,000	59,000	28
46,000	47,000	9,200	20	102,000	104,000	23,100	22	212,000	214,000	59,800	28
47,000	48,000	9,400	20	104,000	106,000	23,700	22	214,000	216,000	60,600	28
48,000	49,000	9,600	20	106,000	108,000	24,300	22	216,000	218,000	61,400	28
49,000	50,000	9,800	20	108,000	110,000	24,900	23	218,000	220,000	62,200	28
50,000	51,000	10,000	20	110,000	112,000	25,500	23	220,000	222,000	63,000	28

（二）

(1)

222,000	224,000	63,800	28	293,000	296,000	92,200	31	368,000	371,000	125,600	34
224,000	226,000	64,600	28	296,000	299,000	93,400	31	371,000	374,000	126,950	34
226,000	228,000	65,400	28	299,000	302,000	94,600	31	374,000	377,000	128,300	34
228,000	230,000	66,200	29	302,000	305,000	95,900	31	377,000	380,000	129,650	34
230,000	233,000	67,000	29	305,000	308,000	97,250	31	380,000	383,000	131,000	34
233,000	236,000	68,200	29	308,000	311,000	98,600	32	383,000	386,000	132,350	34
236,000	239,000	69,400	29	311,000	314,000	99,950	32	386,000	389,000	133,700	34
239,000	242,000	70,600	29	314,000	317,000	101,300	32	389,000	392,000	135,050	34
242,000	245,000	71,800	29	317,000	320,000	102,650	32	392,000	395,000	136,400	34
245,000	248,000	73,000	29	320,000	323,000	104,000	32	395,000	398,000	137,750	34
248,000	251,000	74,200	29	323,000	326,000	105,350	32	398,000	401,000	139,100	34
251,000	254,000	75,400	30	326,000	329,000	106,700	32	401,000	404,000	140,450	34
254,000	257,000	76,600	30	329,000	332,000	108,050	32	404,000	407,000	141,800	35
257,000	260,000	77,800	30	332,000	335,000	109,400	32	407,000	410,000	143,150	35
260,000	263,000	79,000	30	335,000	338,000	110,750	33	410,000	413,000	144,500	35
263,000	266,000	80,200	30	338,000	341,000	112,100	33	413,000	416,000	145,850	35
266,000	269,000	81,400	30	341,000	344,000	113,450	33	416,000	419,000	147,200	35
269,000	272,000	82,600	30	344,000	347,000	114,800	33	419,000	422,000	148,550	35
272,000	275,000	83,800	30	347,000	350,000	116,150	33	422,000	425,000	149,900	35
275,000	278,000	85,000	30	350,000	353,000	117,500	33	425,000	428,000	151,250	35
278,000	281,000	86,200	31	353,000	356,000	118,850	33	428,000	431,000	152,600	35
281,000	284,000	87,400	31	356,000	359,000	120,200	33	431,000	434,000	153,950	35
284,000	287,000	88,600	31	359,000	362,000	121,550	33	434,000	437,000	155,300	35
287,000	290,000	89,800	31	362,000	365,000	122,900	33	437,000	440,000	156,650	35
290,000	293,000	91,000	31	365,000	368,000	124,250	34	440,000円		158,000	35

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課税総所得金額とは、災害時の控除、医療費控除、保險料控除、扶養控除、不具者控除、老年者控除、寡婦控除、勤労学生控除及び基礎控除をなした後の金額をいい、調整所得金額とは、変動所得がある場合において第14條第１号の規定に従つて計算した金額をいう。

The amount of taxable total income means the amount obtained by deducting the amounts of deduction for calamity deduction for medical expense deduction for insurance premium, dependents exemption, exemption for physically handicapped person deduction for the old aged, widow, and working students and adjusted income means the amount obtained by deducting those amounts of deductions and exemptions in accordance with the provision of Article 14 item (1) from total income in case a taxpayer has any of fluctuating income.

別表第二　給與所得の所得税源泉徴收額表（第三十八條第一項第一号及び第五号の規定による所得税源泉徴收額表）

Annexed Table No. II Withholding Income Tax Amount Table for Earned Income (Withholding Income Tax Amount Table under the provisions of Article 38 paragraph 1 items 1 and 5)

イ　月額表（一）

その月の給與の金額		甲　　　　　第三十八條第一項第一号の規定による税額											乙　第三十八條第一項第五号の規定による税額
		扶養親族及び不具者の数
		０人	１人	２人	３人	４人	５人	６人	７人	８人	９人	10人
以上	未満	税額
円	円	円	円	円	円	円	円	円	円	円	円	円	給與の金額の17％に相当する金額
3,000円未満		0	0	0	0	0	0	0	0	0	0	0	給與の金額の17％に相当する金額
													円
3,000	3,200	10	0	0	0	0	0	0	0	0	0	0	510
3,200	3,400	44	0	0	0	0	0	0	0	0	0	0	544
3,400	3,600	78	0	0	0	0	0	0	0	0	0	0	578
3,600	3,800	112	0	0	0	0	0	0	0	0	0	0	612
3,800	4,000	146	0	0	0	0	0	0	0	0	0	0	646
4,000	4,200	180	0	0	0	0	0	0	0	0	0	0	680
4,200	4,400	214	0	0	0	0	0	0	0	0	0	0	714
4,400	4,600	248	0	0	0	0	0	0	0	0	0	0	748
4,600	4,800	282	32	0	0	0	0	0	0	0	0	0	782
4,800	5,000	316	66	0	0	0	0	0	0	0	0	0	816
5,000	5,200	350	100	0	0	0	0	0	0	0	0	0	854
5,200	5,400	384	134	0	0	0	0	0	0	0	0	0	897
5,400	5,600	418	168	0	0	0	0	0	0	0	0	0	939
5,600	5,800	452	202	0	0	0	0	0	0	0	0	0	982
5,800	6,000	486	236	0	0	0	0	0	0	0	0	0	1,024
6,000	6,200	520	270	20	0	0	0	0	0	0	0	0	1,067
6,200	6,400	554	304	54	0	0	0	0	0	0	0	0	1,109
6,400	6,600	588	338	88	0	0	0	0	0	0	0	0	1,152
6,600	6,800	622	372	122	0	0	0	0	0	0	0	0	1,194
6,800	7,000	656	406	156	0	0	0	0	0	0	0	0	1,237
7,000	7,200	690	440	190	0	0	0	0	0	0	0	0	1,279
7,200	7,400	724	474	224	0	0	0	0	0	0	0	0	1,322
7,400	7,600	758	508	258	8	0	0	0	0	0	0	0	1,364
7,600	7,800	792	542	292	42	0	0	0	0	0	0	0	1,407
7,800	8,000	826	576	326	76	0	0	0	0	0	0	0	1,449
8,000	8,200	867	610	360	110	0	0	0	0	0	0	0	1,492
8,200	8,400	909	644	394	144	0	0	0	0	0	0	0	1,534
8,400	8,600	952	678	428	178	0	0	0	0	0	0	0	1,577
8,600	8,800	994	712	462	212	0	0	0	0	0	0	0	1,619
8,800	9,000	1,037	746	496	246	0	0	0	0	0	0	0	1,662
9,000	9,200	1,079	780	530	280	30	0	0	0	0	0	0	1,704
9,200	9.400	1,122	814	564	314	64	0	0	0	0	0	0	1,747
9.400	9,600	1,164	852	598	348	98	0	0	0	0	0	0	1,789
9,600	9,800	1,207	894	632	382	132	0	0	0	0	0	0	1,832
9,800	10,000	1,249	937	666	416	166	0	0	0	0	0	0	1,874
10,000	10,200	1,292	979	700	450	200	0	0	0	0	0	0	1,925
10,200	10,400	1,334	1,022	734	484	234	0	0	0	0	0	0	1,976
10,400	10,600	1,377	1,064	768	518	268	18	0	0	0	0	0	2,027
10,600	10,800	1,419	1.107	802	552	302	52	0	0	0	0	0	2,078
10,800	11,000	1,462	1,149	837	586	336	86	0	0	0	0	0	2,129
11,000	11,200	1,504	1,192	879	620	370	120	0	0	0	0	0	2,180
11,200	11,400	1,547	1,234	922	654	404	154	0	0	0	0	0	2,231
11,400	11,600	1,589	1,227	964	688	438	188	0	0	0	0	0	2,282
11,600	11,800	1,632	1,319	1,007	722	472	222	0	0	0	0	0	2,333
11,800	12,000	1,674	1,362	1,049	756	506	256	6	0	0	0	0	2,384
12,000	12,200	1,717	1,404	1,092	790	540	290	40	0	0	0	0	2,435
12,200	12,400	1,759	1,447	1,134	824	574	324	74	0	0	0	0	2,486
12,400	12,600	1,802	1,489	1,177	864	608	358	108	0	0	0	0	2,537
12,600	12,800	1,844	1,532	1,219	907	642	392	142	0	0	0	0	2,588
12,800	13,000	1,889	1,574	1,262	949	676	426	176	0	0	0	0	2,639
13,000	13,200	1,940	1,617	1,304	992	710	460	210	0	0	0	0	2,690
13,200	13,400	1,991	1,659	1,347	1,034	744	494	244	0	0	0	0	2,741
13,400	13,600	2,042	1,702	1,389	1,077	778	528	278	28	0	0	0	2,792
13,600	13,800	2,093	1,744	1,432	1,119	812	562	312	62	0	0	0	2,843
13,800	14,000	2,144	1,787	1,474	1,162	849	596	346	96	0	0	0	2,894

イ　月額表（二）

a. Monthly basis (1)

その月の給與の金額		甲　　　　第三十八條第一項第一号の規定による税額											乙　第三十八條第一項第五号の規定による税額
		扶養親族及び不具者の数
		０人	１人	２人	３人	４人	５人	６人	７人	８人	９人	10人
以上	未満	税額
円	円	円	円	円	円	円	円	円	円	円	円	円	円
14,000	14,200	2,195	1,829	1,517	1,204	892	630	380	130	0	0	0	2,945
14,200	14,400	2,246	1,872	1,559	1,247	934	664	414	164	0	0	0	2,996
14,400	14,600	2,297	1,922	1,602	1,289	977	698	448	198	0	0	0	3,047
14,600	14,800	2,348	1,973	1,644	1,332	1,019	732	482	232	0	0	0	3,098
14,800	15,000	2,399	2,024	1,687	1,374	1,062	766	516	266	16	0	0	3,153
15,000	15,500	2,450	2,075	1,729	1,417	1,104	800	550	300	50	0	0	3,212
15,500	16,000	2,577	2,202	1,835	1,523	1,210	898	635	385	135	0	0	3,361
16,000	16,500	2,705	2,330	1,955	1,629	1,317	1,004	720	470	220	0	0	3,510
16,500	17,000	2,832	2,457	2,082	1,735	1,423	1,110	805	555	305	55	0	3,658
17,000	17,500	2,975	2,600	2,225	1,854	1,542	1,229	917	650	400	150	0	3,825
17,500	18,000	3,125	2,750	2,375	2,000	1,667	1,354	1,042	750	500	250	0	4,000
18,000	18,500	3,300	2,900	2,525	2,150	1,792	1,479	1,167	854	600	350	100	4,175
18,500	19,000	3,475	3,050	2,675	2,300	1,925	1,604	1,292	979	700	450	200	4,350
19,000	19,500	3,650	3,212	2,825	2,450	2,075	1,729	1,417	1,104	800	550	300	4,525
19,500	20,000	3,825	3,387	2,975	2,600	2,225	1,854	1,542	1,229	917	650	400	4,717
20,000	20,500	4,000	3,562	3,125	2,750	2,375	2,000	1,667	1,354	1,042	750	500	4,917
20,500	21,000	4,175	3,737	3,300	2,900	2,525	2,150	1,792	1,479	1,167	854	600	5,117
21,000	21,500	4,350	3,912	3,475	3,050	2,675	2,300	1,925	1,604	1,292	979	700	5,317
21,500	22,000	4,525	4,087	3,650	3,212	2,825	2,450	2,075	1,729	1,417	1,104	800	5,517
22,000	22,500	4,717	4,262	3,825	3,387	2,975	2,600	2,225	1,854	1,542	1,229	917	5,717
22,500	23,000	4,917	4,437	4,000	3,562	3,125	2,750	2,375	2,000	1,667	1,354	1,042	5,917
23,000	23,500	5,117	4,617	4,175	3,737	3,300	2,900	2,525	2,150	1,792	1,479	1,167	6,117
23,500	24,000	5,317	4,817	4,350	3,912	3,475	3,050	2,675	2,300	1,925	1,604	1,292	6,317
24,000	24,500	5,517	5,017	4,525	4,087	3,650	3,212	2,825	2,450	2,075	1,729	1,417	6,517
24,500	25,000	5,717	5,217	4,717	4,262	3,825	3,387	2,975	2,600	2,225	1,854	1,542	6,717
25,000	25,500	5,917	5,417	4,917	4,437	4,000	3,562	3,125	2,750	2,375	2,000	1,667	6,917
25,500	26,000	6,117	5,617	5,117	4,617	4,175	3,737	3,300	2,900	2,525	2,150	1,792	7,117
26,000	26,500	6,317	5,817	5,317	4,817	4,350	3,912	3,475	3,050	2,675	2,300	1,925	7,317
26,500	27,000	6,517	6,017	5,517	5,017	4,525	4,087	3,650	3,212	2,825	2,450	2,075	7,517
27,000	27,500	6,717	6,217	5,717	5,217	4,717	4,262	3,825	3,387	2,975	2,600	2,225	7,717
27,500	28,000	6,917	6,417	5,917	5,417	4,917	4,437	4,000	3,562	3,125	2,750	2,375	7,917
28,000	28,500	7,117	6,617	6,117	5,617	5,117	4,617	4,175	3,737	3,300	2,900	2,525	8,142
28,500	29,000	7,317	6,817	6,317	5,817	5,317	4,817	4,350	3,912	3,475	3,050	2,675	8,367
29,000	29,500	7,517	7,017	6,517	6,017	5,517	5,017	4,525	4,087	3,650	3,212	2,825	8,592
29,500	30,000	7,717	7,217	6,717	6,217	5,717	5,217	4,717	4,262	3,825	3,387	2,975	8,817
30,000	31,000	7,917	7,417	6,917	6,417	5,917	5,417	4,917	4,437	4,000	3,562	3,125	9,042
31,000	32,000	8,367	7,817	7,317	6,817	6,317	5,817	5,317	4,817	4,350	3,912	3,475	9,492
32,000	33,000	8,817	8,254	7,717	7,217	6,717	6,217	5,717	5,217	4,717	4,262	3,825	9,942
33,000	34,000	9,267	8,704	8,142	7,617	7,117	6,617	6,117	5,617	5,117	4,617	4,175	10,392
34,000	35,000	9,717	9,154	8,592	8,029	7,517	7,017	6,517	6,017	5,517	5,017	4,525	10,842
35,000	36,000	10,167	9,604	9,042	8,479	7,917	7,417	6,917	6,417	5,917	5,417	4,917	11,292
36,000	37,000	10,617	10,054	9,492	8,929	8,367	7,817	7,317	6,817	6,317	5,817	5,317	11,742
37,000	38,000	11,067	10,504	9,942	9,379	8,817	8,254	7,717	7,217	6,717	6,217	5,717	12,192
38,000	39,000	11,517	10,954	10,392	9,829	9,267	8,704	8,142	7,617	7,117	6,617	6,117	12,642
39,000	40,000	11,967	11,404	10,842	10,279	9,717	9,154	8,592	8,029	7,517	7,017	6,517	13,092
40,000	41,000	12,417	11,854	11,292	10,729	10,167	9,604	9,042	8,479	7,917	7,417	6,917	13,542
41,000	42,000	12,867	12,304	11,742	11,179	10,617	10,054	9,492	8,929	8,367	7,817	7,317	13,992
42,000	43,000	13,317	12,754	12,192	11,629	11,067	10,504	9,942	9,379	8,817	8,254	7,717	14,442
43,000	44,000	13,767	13,204	12,642	12,079	11,517	10,954	10,392	9,829	9,267	8,704	8,142	14,892
44,000	45,000	14,217	13,654	13,092	12,529	11,967	11,404	10,842	10,279	9,717	9,154	8,592	15,342
45,000	46,000	14,667	14,104	13,542	12,979	12,417	11,854	11,292	10,729	10,167	9,604	9,042	15,834
46,000	47,000	15,117	14,554	13,992	13,429	12,867	12,304	11,742	11,179	10,617	10,054	9,492	16,334
47,000	48,000	15,584	15,004	14,442	13,879	13,317	12,754	12,192	11,629	11,067	10,504	9,942	16,834
48,000	49,000	16,084	15,459	14,892	14,329	13,767	13,204	12,642	12,079	11,517	10,954	10,392	17,334
49,000	50,000	16,584	15,959	15,342	14,779	14,217	13,654	13,092	12,529	11,967	11,404	10,842	17,834
50,000	51,000	17,084	16,459	15,834	15,229	14,667	14,104	13,542	12,979	12,417	11,854	11,292	18,334
51,000	52,000	17,584	16,959	16,334	15,709	15,117	14,554	13,992	13,429	12,867	12,304	11,742	18,834
52,000	53,000	18,084	17,459	16,834	16,209	15,584	15,004	14,442	13,879	13,317	12,754	12,192	19,334
53,000	54,000	18,584	17,959	17,334	16,709	16,084	15,459	14,892	14,329	13,767	13,204	12,642	19,834
54,000	55,000	19,084	18,459	17,834	17,209	16,584	15,959	15,342	14,779	14,217	13,654	13,092	20,334

#No Translation#

イ　月額表（三）

a. Monthly basis (2)

その月の給與の金額		甲　　　　第三十八條第一項第一号の規定による税額											乙　第三十八條第一項第五号の規定による税額
		扶養親族及び不具者の数
		０人	１人	２人	３人	４人	５人	６人	７人	８人	９人	10人
以上	未満	税額
円	円	円	円	円	円	円	円	円	円	円	円	円	円
55,000	56,000	19,584	18,959	18,334	17,709	17,084	16,459	15,834	15,229	14,667	14,104	13,542	20,834
56,000	57,000	20,084	19,459	18,834	18,209	17,584	16,959	16,334	15,709	15,117	14,554	13,992	21,334
57,000	58,000	20,584	19,959	19,334	18,709	18,084	17,459	16,834	16,209	15,584	15,004	14,442	21,834
58,000	59,000	21,084	20,459	19,834	19,209	18,584	17,959	17,334	16,709	16,084	15,459	14,892	22,334
59,000	60,000	21,584	20,959	20,334	19,709	19,084	18,459	17,834	17,209	16,584	15,959	15,342	22,834
60,000円		22,084	21,459	20,834	20,209	19,584	18,959	18,334	17,709	17,084	16,459	15,834	23,334
60,000円をこえる金額		60,000円の場合の税額に、給與の金額のうち60,000円をこえる金額の50％に相当する金額を加算した金額
扶養親族及び不具者の数が10人をこえる場合には、扶養親族及び不具者の数が10人の場合の税額から、その10人をこえる１人ごとに280円を控除した金額

#No Translation#

まずその者の給與の金額に応じて給與の金額欄に該当する行を求め、その行とその者の申告された扶養親族及び不具者の数（その者自身に不具者控除、老年者控除、寡婦控除又は勤労学生控除が認められる場合には、これらの控除が認められるごとに扶養親族１人を有するものとして計算する。）に応じて求めた該当欄との交るところに記載されている金額が、その求める税額である。

First, find a line which corresponds to the amount of your earned income and get your tax liability at the cross of the line and the vertical of the reported number of your dependents and physically handicapped persons (in case deduction for physically handicapped person, the old aged, widow or working student is allowed to yourself, you should compute the tax as if you have one additional dependent every time one deduction is allowed.)

別表第二　給與所得の所得税源泉徴收額表（第三十八條第一項第一号及び第五号の規定による所得税源泉徴收額表）

Annexed Table No. II Withholding Income Tax Amount Table for Earned Income (Withholding Income Tax Amount Table under the provisions of Article 38 paragraph 1 items 1 and 5)

ロ　週額表（一）

その週の給與の金額		甲　　第三十八條第一項第一号の規定による税額											乙　第三十八條第一項第五号の規定による税額
		扶養親族及び不具者の数
		０人	１人	２人	３人	４人	５人	６人	７人	８人	９人	10人
以上	未満	税額
円	円	円	円	円	円	円	円	円	円	円	円	円	給與の金額の17％に相当する金額
700円未満		0	0	0	0	0	0	0	0	0	0	0	給與の金額の17％に相当する金額
													円
700	750	2	0	0	0	0	0	0	0	0	0	0	119
750	800	10	0	0	0	0	0	0	0	0	0	0	127
800	850	19	0	0	0	0	0	0	0	0	0	0	136
850	900	27	0	0	0	0	0	0	0	0	0	0	144
900	950	36	0	0	0	0	0	0	0	0	0	0	153
950	1,000	44	0	0	0	0	0	0	0	0	0	0	161
1,000	1,050	53	0	0	0	0	0	0	0	0	0	0	170
1,050	1,100	61	3	0	0	0	0	0	0	0	0	0	178
1,100	1,150	70	11	0	0	0	0	0	0	0	0	0	187
1,150	1,200	78	20	0	0	0	0	0	0	0	0	0	195
1,200	1,250	87	28	0	0	0	0	0	0	0	0	0	206
1,250	1,300	95	37	0	0	0	0	0	0	0	0	0	216
1,300	1,350	104	45	0	0	0	0	0	0	0	0	0	227
1,350	1,400	112	54	0	0	0	0	0	0	0	0	0	237
1,400	1,450	121	62	4	0	0	0	0	0	0	0	0	248
1,450	1,500	129	71	12	0	0	0	0	0	0	0	0	259
1,500	1,550	138	79	21	0	0	0	0	0	0	0	0	269
1,550	1,600	146	88	29	0	0	0	0	0	0	0	0	280
1,600	1,650	155	96	38	0	0	0	0	0	0	0	0	291
1,650	1,700	163	105	46	0	0	0	0	0	0	0	0	301
1,700	1,750	172	113	55	0	0	0	0	0	0	0	0	312
1,750	1,800	180	122	63	5	0	0	0	0	0	0	0	322
1,800	1,850	189	130	72	14	0	0	0	0	0	0	0	333
1,850	1,900	198	139	80	22	0	0	0	0	0	0	0	344
1,900	1,950	208	147	89	31	0	0	0	0	0	0	0	354
1,950	2,000	219	156	97	39	0	0	0	0	0	0	0	365
2,000	2,050	230	164	106	48	0	0	0	0	0	0	0	376
2,050	2,100	240	173	114	56	0	0	0	0	0	0	0	386
2,100	2,150	251	181	123	65	6	0	0	0	0	0	0	397
2,150	2,200	261	190	131	73	15	0	0	0	0	0	0	407
2,200	2,250	272	199	140	82	23	0	0	0	0	0	0	418
2,250	2,300	283	210	148	90	32	0	0	0	0	0	0	429
2,300	2,350	293	220	157	99	40	0	0	0	0	0	0	440
2,350	2,400	304	231	165	107	49	0	0	0	0	0	0	453
2,400	2,450	315	242	174	116	57	0	0	0	0	0	0	466
2,450	2,500	325	252	182	124	66	7	0	0	0	0	0	478
2,500	2,550	336	263	191	133	74	16	0	0	0	0	0	491
2,550	2,600	346	273	200	141	83	24	0	0	0	0	0	504
2,600	2,650	357	284	211	150	91	33	0	0	0	0	0	517
2,650	2,700	368	295	222	158	100	41	0	0	0	0	0	529
2,700	2,750	378	305	232	167	108	50	0	0	0	0	0	542
2,750	2,800	389	316	243	175	117	58	0	0	0	0	0	555
2,800	2,850	400	327	254	184	125	67	8	0	0	0	0	568
2,850	2,900	410	337	264	192	134	75	17	0	0	0	0	580
2,900	2,950	421	348	275	202	142	84	25	0	0	0	0	593
2,950	3,000	431	358	285	212	151	92	34	0	0	0	0	606
3,000	3,050	443	369	296	223	159	101	42	0	0	0	0	619
3,050	3,100	456	380	307	234	168	109	51	0	0	0	0	631
3,100	3,150	469	390	317	244	176	118	59	1	0	0	0	644
3,150	3,200	482	401	328	255	185	126	68	9	0	0	0	657
3,200	3,250	494	412	339	266	193	135	76	18	0	0	0	670
3,250	3,300	507	422	349	276	203	143	85	26	0	0	0	682
3,300	3,350	520	433	360	287	214	152	93	35	0	0	0	695
3,350	3,400	533	445	370	297	224	160	102	43	0	0	0	708
3,400	3,450	545	458	381	308	235	169	110	52	0	0	0	721

ロ　週額表（二）

b. Weekly basis (1)

その週の給與の金額		甲　　　　　第三十八條第一項第一号の規定による税額											乙　第三十八條第一項第五号の規定による税額
		扶養親族及び不具者の数
		０人	１人	２人	３人	４人	５人	６人	７人	８人	９人	10人
以上	未満	税額
円	円	円	円	円	円	円	円	円	円	円	円	円	円
3,450	3,500	558	470	392	319	246	177	119	60	2	0	0	734
3,500	3,550	571	483	402	329	256	186	127	69	11	0	0	749
3,550	3,600	584	496	413	340	267	194	136	77	19	0	0	764
3,600	3,650	596	509	424	351	278	205	144	86	28	0	0	779
3,650	3,700	609	521	434	361	288	215	153	94	36	0	0	793
3,700	3,750	622	534	447	372	299	226	161	103	45	0	0	808
3,750	3,800	635	547	459	382	309	236	170	111	53	0	0	823
3,800	3,850	647	560	472	393	320	247	178	120	62	3	0	838
3,850	3,900	660	572	485	404	331	258	187	128	70	12	0	853
3,900	3,950	673	586	498	415	342	269	196	137	79	20	0	868
3,950	4,000	688	601	513	427	354	281	208	147	89	30	0	886
4,000	4,100	703	616	528	440	367	294	221	157	99	40	0	903
4,100	4,200	734	646	558	470	392	319	246	177	119	60	2	938
4,200	4,300	769	676	588	500	417	344	271	198	139	80	22	973
4,300	4,400	804	706	618	530	443	369	296	223	159	100	42	1,008
4,400	4,500	839	737	648	560	473	394	321	248	179	120	62	1,043
4,500	4,600	874	772	678	590	503	419	346	273	200	140	82	1,080
4,600	4,700	909	807	708	620	533	445	371	298	225	160	102	1,120
4,700	4,800	944	842	739	650	563	475	396	323	250	180	122	1,160
4,800	4,900	979	877	774	680	593	505	421	348	275	202	142	1,200
4,900	5,000	1,014	912	809	710	623	535	448	373	300	227	162	1,240
5,000	5,100	1,049	947	844	742	653	565	478	398	325	252	182	1,280
5,100	5,200	1,086	982	879	777	683	595	508	423	350	277	204	1,320
5,200	5,300	1,126	1,017	914	812	713	625	538	450	375	302	229	1,360
5,300	5,400	1,166	1,052	949	847	745	655	568	480	400	327	254	1,400
5,400	5,500	1,206	1,090	984	882	780	685	598	510	425	352	279	1,440
5,500	5,600	1,246	1,130	1,019	917	815	715	628	540	452	377	304	1,480
5,600	5,700	1,286	1,170	1,054	952	850	748	658	570	482	402	329	1,520
5,700	5,800	1,326	1,210	1,093	987	885	783	688	600	512	427	354	1,560
5,800	5,900	1,366	1,250	1,133	1,022	920	818	718	630	542	455	379	1,600
5,900	6,000	1,406	1,290	1,173	1,057	955	853	751	660	572	485	404	1,640
6,000	6,100	1,446	1,330	1,213	1,096	990	888	786	690	602	515	429	1,680
6,100	6,200	1,486	1,370	1,253	1,136	1,025	923	821	720	632	545	457	1,720
6,200	6,300	1,526	1,410	1,293	1,176	1,060	958	856	753	662	575	487	1,760
6,300	6,400	1,566	1,450	1,333	1,216	1,099	993	891	788	692	605	517	1,800
6,400	6,500	1,606	1,490	1,373	1,256	1,139	1,028	926	823	722	635	547	1,840
6,500	6,600	1,646	1,530	1,413	1,296	1,179	1,063	961	858	756	665	577	1,884
6,600	6,700	1,686	1,570	1,453	1,336	1,219	1,102	996	893	791	695	607	1,929
6,700	6,800	1,726	1,610	1,493	1,376	1,259	1,142	1,031	928	826	725	637	1,974
6,800	6,900	1,766	1,650	1,533	1,416	1,299	1,182	1,066	963	861	759	667	2,019
6,900	7,000	1,806	1,690	1,573	1,456	1,339	1,222	1,106	998	896	794	697	2,064
7,000	7,100	1,846	1,730	1,613	1,496	1,379	1,262	1,146	1,033	931	829	727	2,109
7,100	7,200	1,891	1,770	1,653	1,536	1,419	1,302	1,186	1,068	966	864	762	2,154
7,200	7,300	1,936	1,810	1,693	1,576	1,459	1,342	1,226	1,109	1,001	899	797	2,199
7,300	7,400	1,981	1,850	1,733	1,616	1,499	1,382	1,266	1,149	1,036	934	832	2,244
7,400	7,500	2,026	1,895	1,773	1,656	1,539	1,422	1,306	1,189	1,072	969	867	2,289
7,500	7,600	2,071	1,940	1,813	1,696	1,579	1,462	1,346	1,229	1,112	1,004	902	2,334
7,600	7,700	2,116	1,985	1,853	1,736	1,619	1,502	1,386	1,269	1,152	1,039	937	2,379
7,700	7,800	2,161	2,030	1,898	1,776	1,659	1,542	1,426	1,309	1,192	1,075	972	2,424
7,800	7,900	2,206	2,075	1,943	1,816	1,699	1,582	1,466	1,349	1,232	1,115	1,007	2,469
7,900	8,000	2,251	2,120	1,988	1,857	1,739	1,622	1,506	1,389	1,272	1,155	1,042	2,514
8,000	8,250	2,296	2,165	2,033	1,902	1,779	1,662	1,546	1,429	1,312	1,195	1,078	2,559
8,250	8,500	2,408	2,277	2,146	2,014	1,883	1,762	1,646	1,529	1,412	1,295	1,178	2,671
8,500	8,750	2,521	2,390	2,258	2,127	1,995	1,864	1,746	1,629	1,512	1,395	1,278	2,784
8,750	9,000	2,633	2,502	2,371	2,239	2,108	1,976	1,846	1,729	1,612	1,495	1,378	2,896
9,000	9,250	2,746	2,615	2,483	2,352	2,220	2,089	1,958	1,829	1,712	1,595	1,478	3,009
9,250	9,500	2,858	2,727	2,596	2,464	2,333	2,201	2,070	1,939	1,812	1,695	1,578	3,121
9,500	9,750	2,971	2,840	2,708	2,577	2,445	2,314	2,183	2,051	1,920	1,795	1,678	3,234
9,750	10,000	3,083	2,952	2,821	2,689	2,558	2,426	2,295	2,164	2,032	1,901	1,778	3,346
10,000	10,250	3,196	3,065	2,933	2,802	2,670	2,539	2,408	2,276	2,145	2,013	1,882	3,459

#No Translation#

ロ　週額表（三）

b. Weekly basis (2)

その週の給與の金額		甲　　　　　第三十八條第一項第一号の規定による税額											乙　第三十八條第一項第五号の規定による税額
		扶養親族及び不具者の数
		０人	１人	２人	３人	４人	５人	６人	７人	８人	９人	10人
以上	未満	税額
円	円	円	円	円	円	円	円	円	円	円	円	円	円
10,250	10,500	3,308	3,177	3,046	2,914	2,783	2,651	2,520	2,389	2,257	2,126	1,994	3,571
10,500	10,750	3,421	3,290	3,158	3,027	2,895	2,764	2,633	2,501	2,370	2,238	2,107	3,694
10,750	11,000	3,533	3,402	3,271	3,139	3,008	2,876	2,745	2,614	2,482	2,351	2,219	3,819
11,000	11,250	3,652	3,515	3,383	3,252	3,120	2,989	2,858	2,726	2,595	2,463	2,332	3,944
11,250	11,500	3,777	3,631	3,496	3,364	3,233	3,101	2,970	2,839	2,707	2,576	2,444	4,069
11,500	11,750	3,902	3,756	3,610	3,477	3,345	3,214	3,083	2,951	2,820	2,688	2,557	4,194
11,750	12,000	4,027	3,881	3,735	3,589	3,458	3,326	3,195	3,064	2,932	2,801	2,669	4,319
12,000	12,250	4,152	4,006	3,860	3,714	3,570	3,439	3,308	3,176	3,045	2,913	2,782	4,444
12,250	12,500	4,277	4,131	3,985	3,839	3,693	3,551	3,420	3,289	3,157	3,026	2,894	4,569
12,500	12,750	4,402	4,256	4,110	3,964	3,818	3,672	3,533	3,401	3,270	3,138	3,007	4,694
12,750	13,000	4,527	4,381	4,235	4,089	3,943	3,797	3,651	3,514	3,382	3,251	3,119	4,819
13,000	13,250	4,652	4,506	4,360	4,214	4,068	3,922	3,776	3,630	3,495	3,363	3,232	4,944
13,250	13,500	4,777	4,631	4,485	4,339	4,193	4,047	3,901	3,755	3,609	3,476	3,344	5,069
13,500	13,750	4,902	4,756	4,610	4,464	4,318	4,172	4,026	3,880	3,934	3,588	3,457	5,194
13,750	14,000	5,027	4,881	4,735	4,589	4,443	4,297	4,151	4,005	3,859	3,713	3,569	5,319
14,000	14,250	5,152	5,006	4,860	4,714	4,568	4,422	4,276	4,130	3,984	3,838	3,692	5,444
14,250	14,500	5,277	5,131	4,985	4,839	4,693	4,547	4,401	4,255	4,109	3,963	3,817	5,569
14,500	14,750	5,402	5,256	5,110	4,964	4,818	4,672	4,526	4,380	4,234	4,088	3,942	5,694
14,750	15,000	5,527	5,381	5,235	5,089	4,943	4,797	4,651	4,505	4,359	4,213	4,067	5,819
15,000円		5,652	5,506	5,360	5,214	5,068	4,922	4,776	4,630	4,484	4,338	4,192	5,944
15,000円をこえる金額		15,000円の場合の税額に、給與の金額のうち15,000円をこえる金額の50％に相当する金額を加算した金額
扶養親族及び不具者の数が10人をこえる場合には、扶養親族及び不具者の数が10人の場合の税額から、その10人をこえる１人ごとに70円を控除した金額

#No Translation#

まずその者の給與の金額に応じて給與の金額欄に該当する行を求め、その行とその者の申告された扶養親族及び不具者の数（その者自身に不具者控除、老年者控除、寡婦控除又は勤労学生控除が認められる場合には、これらの控除が認められるごとに扶養親族１人を有するものとして計算する。）に応じて求めた該当欄との交るところに記載されている金額が、その求める税額である。

First find a line which corresponds to the amount of your earned income and get your tax liability at the class of the line and the vertica of the reported number of your dependents and physically handicapped persons (in case deduction for physically handicapped person, the old aged, widow or for working student is allowed to yourself, you should compute the tax as if you have one additional dependent every time one deduction is allowed.)

別表第二　給與所得の所得税源泉徴收額表（第三十八條第一項第一号、第五号及び第六号の規定による所得税源泉徴收額表）

Annexed Table No. II Withholding Income Tax Amount Table for Earned Income (Withholding Income Tax Amount Table under the provisions of Article 38 paragraph 1 items 1, 5 and 6)

ハ　日額表（一）

その日の給與の金額		甲　　第三十八條第一項第一号の規定による税額											乙　第三十八條第一項第五号の規定による税額	丙　第三十八條第一項第六号の規定による税額
		扶養親族及び不具者の数
		０人	１人	２人	３人	４人	５人	６人	７人	８人	９人	10人
以上	未満	税額
円	円	円	円	円	円	円	円	円	円	円	円	円	給與の金額の17％に相当する金額	円
110円未満		0	0	0	0	0	0	0	0	0	0	0	給與の金額の17％に相当する金額	0
													円
110	120	1	0	0	0	0	0	0	0	0	0	0	18	0
120	130	3	0	0	0	0	0	0	0	0	0	0	20	0
130	140	5	0	0	0	0	0	0	0	0	0	0	22	0
140	150	7	0	0	0	0	0	0	0	0	0	0	23	0
150	160	8	0	0	0	0	0	0	0	0	0	0	25	0
160	170	10	2	0	0	0	0	0	0	0	0	0	27	0
170	180	12	3	0	0	0	0	0	0	0	0	0	29	0
180	190	13	5	0	0	0	0	0	0	0	0	0	31	0
190	200	15	7	0	0	0	0	0	0	0	0	0	33	0
200	210	17	8	0	0	0	0	0	0	0	0	0	35	0
210	220	18	10	2	0	0	0	0	0	0	0	0	37	0
220	230	20	12	3	0	0	0	0	0	0	0	0	39	0
230	240	22	13	5	0	0	0	0	0	0	0	0	41	0
240	250	24	15	7	0	0	0	0	0	0	0	0	44	0
250	260	25	17	8	0	0	0	0	0	0	0	0	46	0
260	270	27	19	10	2	0	0	0	0	0	0	0	48	0
270	280	29	20	12	3	0	0	0	0	0	0	0	50	0
280	290	31	22	14	5	0	0	0	0	0	0	0	52	0
290	300	33	24	15	7	0	0	0	0	0	0	0	54	0
300	310	35	25	17	9	0	0	0	0	0	0	0	56	0
310	320	37	27	19	10	2	0	0	0	0	0	0	58	0
320	330	40	29	20	12	4	0	0	0	0	0	0	61	0
330	340	42	31	22	14	5	0	0	0	0	0	0	63	0
340	350	44	33	24	15	7	0	0	0	0	0	0	65	0
350	360	46	35	25	17	9	0	0	0	0	0	0	68	2
360	370	48	38	27	19	10	2	0	0	0	0	0	70	4
370	380	50	40	29	20	12	4	0	0	0	0	0	73	5
380	390	52	42	31	22	14	5	0	0	0	0	0	75	7
390	400	54	44	33	24	15	7	0	0	0	0	0	78	9
400	410	57	46	36	26	17	9	0	0	0	0	0	81	11
410	420	59	48	38	27	19	10	2	0	0	0	0	83	12
420	430	61	50	40	29	21	12	4	0	0	0	0	86	14
430	440	63	52	42	31	22	14	5	0	0	0	0	88	16
440	450	66	55	44	34	24	16	7	0	0	0	0	91	17
450	460	68	57	46	36	26	17	9	0	0	0	0	93	19
460	470	71	59	48	38	27	19	11	2	0	0	0	96	21
470	480	73	61	50	40	29	21	12	4	0	0	0	98	22
480	490	76	63	53	42	32	22	14	6	0	0	0	101	24
490	500	78	66	55	44	34	24	16	7	0	0	0	103	26
500	520	81	68	57	46	36	26	17	9	1	0	0	107	28
520	540	86	73	61	51	40	30	21	12	4	0	0	113	31
540	560	91	78	66	55	44	34	24	16	7	0	0	119	34
560	580	96	84	71	59	49	38	28	19	11	2	0	125	38
580	600	102	90	77	64	54	43	33	23	15	6	0	132	43
600	620	110	96	83	70	59	48	38	27	19	10	2	139	47
620	640	117	102	89	76	64	53	43	32	23	14	6	146	51
640	660	124	109	95	82	70	58	48	37	27	18	10	153	55
660	680	131	116	101	88	76	63	53	42	32	22	14	161	60
680	700	138	123	108	94	82	69	58	47	37	26	18	169	64
700	720	145	130	115	100	88	75	63	52	42	31	22	177	68
720	740	152	137	122	108	94	81	69	57	47	36	26	185	72
740	760	159	144	129	115	100	87	75	62	52	41	31	193	77
760	780	167	151	136	122	107	93	81	68	57	46	36	201	81
780	800	175	159	143	129	114	99	87	74	62	51	41	209	86
800	820	183	167	150	136	121	106	93	80	67	56	46	217	92

ハ　日額表（二）

c. Daily basis (1)

その日の給與の金額		甲　　第三十八條第一項第一号の規定による税額											乙　第三十八條第一項第五号の規定による税額	丙　第三十八條第一項第六号の規定による税額
		扶養親族及び不具者の数
		０人	１人	２人	３人	４人	５人	６人	７人	８人	９人	10人
以上	未満	税額
円	円	円	円	円	円	円	円	円	円	円	円	円	円	円
820	840	191	175	158	143	128	113	99	86	73	61	51	225	98
840	860	199	183	166	150	135	120	106	92	79	67	56	233	104
860	880	207	191	174	157	142	127	113	98	85	73	61	241	110
880	900	215	199	182	165	149	134	120	105	91	79	66	249	116
900	920	223	207	190	173	156	141	127	112	97	85	72	257	122
920	940	231	215	198	181	164	148	134	119	103	91	78	265	128
940	960	239	223	206	189	172	155	141	126	111	97	84	274	134
960	980	247	231	214	197	180	163	148	133	118	103	90	283	140
980	1,000	255	239	222	205	188	171	155	140	125	110	96	292	146
1,000	1,050	263	247	230	213	196	179	163	147	132	117	102	301	153
1,050	1,100	285	267	250	233	216	199	183	166	150	135	120	323	170
1,100	1,150	308	289	270	253	236	219	203	186	169	152	138	346	188
1,150	1,200	330	312	293	274	256	239	223	206	189	172	155	368	205
1,200	1,250	353	334	315	296	277	259	243	226	209	192	175	391	225
1,250	1,300	375	357	338	319	300	281	263	246	229	212	195	413	245
1,300	1,350	398	379	360	341	322	303	285	266	249	232	215	436	265
1,350	1,400	420	402	383	364	345	326	307	288	269	252	235	458	285
1,400	1,450	443	424	405	386	367	348	330	311	292	273	255	481	305
1,450	1,500	465	447	428	409	390	371	352	333	314	295	276	503	325
1,500	1,550	488	469	450	431	412	393	375	356	337	318	299	528	345
1,550	1,600	510	492	473	454	435	416	397	378	359	340	321	553	365
1,600	1,650	536	515	495	476	457	438	420	401	382	363	344	578	388
1,650	1,700	561	540	519	499	480	461	442	423	404	385	366	603	410
1,700	1,750	586	565	544	523	502	483	465	446	427	408	389	628	433
1,750	1,800	611	590	569	548	527	506	487	468	449	430	411	653	455
1,800	1,850	636	615	594	573	552	531	510	491	472	453	434	678	478
1,850	1,900	661	640	619	598	577	556	535	513	494	475	456	703	500
1,900	1,950	686	665	644	623	602	581	560	539	518	498	479	728	523
1,950	2,000	711	690	669	648	627	606	585	564	543	522	501	753	545
2,000円		736	715	694	673	652	631	610	589	568	547	526	778	568
2,000円をこえる金額		2,000円の場合の税額に、給與の金額のうち2,000円をこえる金額の50％に相当する金額を加算した金額
扶養親族及び不具者の数が10人をこえる場合には、扶養親族及び不具者の数が10人の場合の税額から、その10人をこえる１人ごとに10円を控除した金額

#No Translation#

c. Daily basis (2)

#No Translation#

まずその者の給與の金額に応じて給與の金額欄に該当する行を求め、その行とその者の申告された扶養親族及び不具者の数（その者自身に不具者控除、老年者控除、寡婦控除又は勤労学生控除が認められる場合にはこれらの控除が認められるごとに扶養親族１人を有するものとして計算する。）に応じて求めた該当欄との交るところに記載されている金額が、その求める税額である。

First, find a line which corresponds to the amount of your earned income and get your tax liability at the cross of the line and the vertical of the reported number of your dependents and physically handicapped persons (in case deduction for physically handicapped persons, the old aged, widow or working student is allowed to yourself you should compute the tax as if you have one additional dependent every time one deduction is allowed.)

別表第三　年末調整のための簡易税額表（第四十條の規定による所得税額表）

Annexed Table No. III Simplified Tax Amount Table for Year-end Adjustment (Income Tax Amount Table under the provisions of Article 40)

（一）

その年の保險料控除後の給與の金額		扶養親族及び不具者の数
その年の保險料控除後の給與の金額		０人	１人	２人	３人	４人	５人	６人	７人	８人	９人	10人
以上	未満	税額
円	円	円	円	円	円	円	円	円	円	円	円	円
35,890円未満		0	0	0	0	0	0	0	0	0	0	0
35,890	36,480	100	0	0	0	0	0	0	0	0	0	0
36,480	37,060	200	0	0	0	0	0	0	0	0	0	0
37,060	37,650	300	0	0	0	0	0	0	0	0	0	0
37,650	38,240	400	0	0	0	0	0	0	0	0	0	0
38,240	38,830	500	0	0	0	0	0	0	0	0	0	0
38,830	39,420	600	0	0	0	0	0	0	0	0	0	0
39,420	40,000	700	0	0	0	0	0	0	0	0	0	0
40,000	41,180	800	0	0	0	0	0	0	0	0	0	0
41,180	42,360	1,000	0	0	0	0	0	0	0	0	0	0
42,360	43,530	1,200	0	0	0	0	0	0	0	0	0	0
43,530	44,710	1,400	0	0	0	0	0	0	0	0	0	0
44,710	45,890	1,600	0	0	0	0	0	0	0	0	0	0
45,890	47,060	1,800	0	0	0	0	0	0	0	0	0	0
47,060	48,240	2,000	0	0	0	0	0	0	0	0	0	0
48,240	49,420	2,200	0	0	0	0	0	0	0	0	0	0
49,420	50,590	2,400	0	0	0	0	0	0	0	0	0	0
50,590	51,770	2,600	0	0	0	0	0	0	0	0	0	0
51,770	52,950	2,800	0	0	0	0	0	0	0	0	0	0
52,950	54,120	3,000	0	0	0	0	0	0	0	0	0	0
54,120	55,300	3,200	200	0	0	0	0	0	0	0	0	0
55,300	56,480	3,400	400	0	0	0	0	0	0	0	0	0
56,480	57,650	3,600	600	0	0	0	0	0	0	0	0	0
57,650	58,830	3,800	800	0	0	0	0	0	0	0	0	0
58,830	60,000	4,000	1,000	0	0	0	0	0	0	0	0	0
60,000	61,180	4,200	1,200	0	0	0	0	0	0	0	0	0
61,180	62,360	4,400	1,400	0	0	0	0	0	0	0	0	0
62,360	63,530	4,600	1,600	0	0	0	0	0	0	0	0	0
63,530	64,710	4,800	1,800	0	0	0	0	0	0	0	0	0
64,710	65,890	5,000	2,000	0	0	0	0	0	0	0	0	0
65,890	67,060	5,200	2,200	0	0	0	0	0	0	0	0	0
67,060	68,240	5,400	2,400	0	0	0	0	0	0	0	0	0
68,240	69,420	5,600	2,600	0	0	0	0	0	0	0	0	0
69,420	70,590	5,800	2,800	0	0	0	0	0	0	0	0	0
70,590	71,770	6,000	3,000	0	0	0	0	0	0	0	0	0
71,770	72,950	6,200	3,200	200	0	0	0	0	0	0	0	0
72,950	74,120	6,400	3,400	400	0	0	0	0	0	0	0	0
74,120	75,300	6,600	3,600	600	0	0	0	0	0	0	0	0
75,300	76,480	6,800	3,800	800	0	0	0	0	0	0	0	0
76,480	77,650	7,000	4,000	1,000	0	0	0	0	0	0	0	0
77,650	78,830	7,200	4,200	1,200	0	0	0	0	0	0	0	0
78,830	80,000	7,400	4,400	1,400	0	0	0	0	0	0	0	0
80,000	81,180	7,600	4,600	1,600	0	0	0	0	0	0	0	0
81,180	82,360	7,800	4,800	1,800	0	0	0	0	0	0	0	0
82,360	83,530	8,000	5,000	2,000	0	0	0	0	0	0	0	0
83,530	84,710	8,200	5,200	2,200	0	0	0	0	0	0	0	0
84,710	85,890	8,400	5,400	2,400	0	0	0	0	0	0	0	0
85,890	87,060	8,600	5,600	2,600	0	0	0	0	0	0	0	0
87,060	88,240	8,800	5,800	2,800	0	0	0	0	0	0	0	0
88,240	89,420	9,000	6,000	3,000	0	0	0	0	0	0	0	0
89,420	90,590	9,200	6,200	3,200	200	0	0	0	0	0	0	0
90,590	91,770	9,400	6,400	3,400	400	0	0	0	0	0	0	0
91,770	92,950	9,600	6,600	3,600	600	0	0	0	0	0	0	0
92,950	94,120	9,800	6,800	3,800	800	0	0	0	0	0	0	0
94,120	95,300	10,000	7,000	4,000	1,000	0	0	0	0	0	0	0

（二）

その年の保險料控除後の給與の金額		扶養親族及び不具者の数
その年の保險料控除後の給與の金額		０人	１人	２人	３人	４人	５人	６人	７人	８人	９人	10人
以上	未満	税額
円	円	円	円	円	円	円	円	円	円	円	円	円
95,300	96,480	10,250	7,200	4,200	1,200	0	0	0	0	0	0	0
96,480	97,650	10,500	7,400	4,400	1,400	0	0	0	0	0	0	0
97,650	98,830	10,750	7,600	4,600	1,600	0	0	0	0	0	0	0
98,830	100,000	11,000	7,800	4,800	1,800	0	0	0	0	0	0	0
100,000	101,180	11,250	8,000	5,000	2,000	0	0	0	0	0	0	0
101,180	102,360	11,500	8,200	5,200	2,200	0	0	0	0	0	0	0
102,360	103,530	11,750	8,400	5,400	2,400	0	0	0	0	0	0	0
103,530	104,710	12,000	8,600	5,600	2,600	0	0	0	0	0	0	0
104,710	105,890	12,250	8,800	5,800	2,800	0	0	0	0	0	0	0
105,890	107,060	12,500	9,000	6,000	3,000	0	0	0	0	0	0	0
107,060	108,240	12,750	9,200	6,200	3,200	200	0	0	0	0	0	0
108,240	109,420	13,000	9,400	6,400	3,400	400	0	0	0	0	0	0
109,420	110,590	13,250	9,600	6,600	3,600	600	0	0	0	0	0	0
110,590	111,770	13,500	9,800	6,800	3,800	800	0	0	0	0	0	0
111,770	112,950	13,750	10,000	7,000	4,000	1,000	0	0	0	0	0	0
112,950	114,120	14,000	10,250	7,200	4,200	1,200	0	0	0	0	0	0
114,120	115,300	14,250	10,500	7,400	4,400	1,400	0	0	0	0	0	0
115,300	116,480	14,500	10,750	7,600	4,600	1,600	0	0	0	0	0	0
116,480	117,650	14,750	11,000	7,800	4,800	1,800	0	0	0	0	0	0
117,650	118,830	15,000	11,250	8,000	5,000	2,000	0	0	0	0	0	0
118,830	120,000	15,250	11,500	8,200	5,200	2,200	0	0	0	0	0	0
120,000	121,180	15,500	11,750	8,400	5,400	2,400	0	0	0	0	0	0
121,180	122,360	15,750	12,000	8,600	5,600	2,600	0	0	0	0	0	0
122,360	123,530	16,000	12,250	8,800	5,800	2,800	0	0	0	0	0	0
123,530	124,710	16,250	12,500	9,000	6,000	3,000	0	0	0	0	0	0
124,710	125,890	16,500	12,750	9,200	6,200	3,200	200	0	0	0	0	0
125,890	127,060	16,750	13,000	9,400	6,400	3,400	400	0	0	0	0	0
127,060	128,240	17,000	13,250	9,600	6,600	3,600	600	0	0	0	0	0
128,240	129,420	17,250	13,500	9,800	6,800	3,800	800	0	0	0	0	0
129,420	130,590	17,500	13,750	10,000	7,000	4,000	1,000	0	0	0	0	0
130,590	131,770	17,750	14,000	10,250	7,200	4,200	1,200	0	0	0	0	0
131,770	132,950	18,000	14,250	10,500	7,400	4,400	1,400	0	0	0	0	0
132,950	134,120	18,250	14,500	10,750	7,600	4,600	1,600	0	0	0	0	0
134,120	135,300	18,500	14,750	11,000	7,800	4,800	1,800	0	0	0	0	0
135,300	136,480	18,750	15,000	11,250	8,000	5,000	2,000	0	0	0	0	0
136,480	137,650	19,000	15,250	11,500	8,200	5,200	2,200	0	0	0	0	0
137,650	138,830	19,250	15,500	11,750	8,400	5,400	2,400	0	0	0	0	0
138,830	140,000	19,500	15,750	12,000	8,600	5,600	2,600	0	0	0	0	0
140,000	141,180	19,750	16,000	12,250	8,800	5,800	2,800	0	0	0	0	0
141,180	142,360	20,000	16,250	12,500	9,000	6,000	3,000	0	0	0	0	0
142,360	143,530	20,250	16,500	12,750	9,200	6,200	3,200	200	0	0	0	0
143,530	144,710	20,500	16,750	13,000	9,400	6,400	3,400	400	0	0	0	0
144,710	145,890	20,750	17,000	13,250	9,600	6,600	3,600	600	0	0	0	0
145,890	147,060	21,000	17,250	13,500	9,800	6,800	3,800	800	0	0	0	0
147,060	148,240	21,250	17,500	13,750	10,000	7,000	4,000	1,000	0	0	0	0
148,240	149,420	21,500	17,750	14,000	10,250	7,200	4,200	1,200	0	0	0	0
149,420	150,590	21,750	18,000	14,250	10,500	7,400	4,400	1,400	0	0	0	0
150,590	151,770	22,000	18,250	14,500	10,750	7,600	4,600	1,600	0	0	0	0
151,770	152,950	22,250	18,500	14,750	11,000	7,800	4,800	1,800	0	0	0	0
152,950	155,300	22,500	18,750	15,000	11,250	8,000	5,000	2,000	0	0	0	0
155,300	157,650	23,100	19,250	15,500	11,750	8,400	5,400	2,400	0	0	0	0
157,650	160,000	23,700	19,750	16,000	12,250	8,800	5,800	2,800	0	0	0	0
160,000	162,360	24,300	20,250	16,500	12,750	9,200	6,200	3,200	200	0	0	0
162,360	164,710	24,900	20,750	17,000	13,250	9,600	6,600	3,600	600	0	0	0
164,710	167,060	25,500	21,250	17,500	13,750	10,000	7,000	4,000	1,000	0	0	0
167,060	169,420	26,100	21,750	18,000	14,250	10,500	7,400	4,400	1,400	0	0	0
169,420	171,770	26,700	22,250	18,500	14,750	11,000	7,800	4,800	1,800	0	0	0
171,770	174,120	27,300	22,800	19,000	15,250	11,500	8,200	5,200	2,200	0	0	0
174,120	176,480	27,900	23,400	19,500	15,750	12,000	8,600	5,600	2,600	0	0	0
176,480	178,830	28,500	24,000	20,000	16,250	12,500	9,000	6,000	3,000	0	0	0

（三）

その年の保險料控除後の給與の金額		扶養親族及び不具者の数
その年の保險料控除後の給與の金額		０人	１人	２人	３人	４人	５人	６人	７人	８人	９人	10人
以上	未満	税額
円	円	円	円	円	円	円	円	円	円	円	円	円
178,830	181,180	29,100	24,600	20,500	16,750	13,000	9,400	6,400	3,400	400	0	0
181,180	183,530	29,700	25,200	21,000	17,250	13,500	9,800	6,800	3,800	800	0	0
183,530	185,890	30,300	25,800	21,500	17,750	14,000	10,250	7,200	4,200	1,200	0	0
185,890	188,240	30,900	26,400	22,000	18,250	14,500	10,750	7,600	4,600	1,600	0	0
188,240	190,590	31,500	27,000	22,500	18,750	15,000	11,250	8,000	5,000	2,000	0	0
190,590	192,950	32,100	27,600	23,100	19,250	15,500	11,750	8,400	5,400	2,400	0	0
192,950	195,300	32,700	28,200	23,700	19,750	16,000	12,250	8,800	5,800	2,800	0	0
195,300	197,650	33,300	28,800	24,300	20,250	16,500	12,750	9,200	6,200	3,200	200	0
197,650	200,000	33,900	29,400	24,900	20,750	17,000	13,250	9,600	6,600	3,600	600	0
200,000	202,000	34,500	30,000	25,500	21,250	17,500	13,750	10,000	7,000	4,000	1,000	0
202,000	204,000	35,100	30,600	26,100	21,750	18,000	14,250	10,500	7,400	4,400	1,400	0
204,000	206,000	35,700	31,200	26,700	22,250	18,500	14,750	11,000	7,800	4,800	1,800	0
206,000	208,000	36,300	31,800	27,300	22,800	19,000	15,250	11,500	8,200	5,200	2,200	0
208,000	210,000	36,900	32,400	27,900	23,400	19,500	15,750	12,000	8,600	5,600	2,600	0
210,000	212,000	37,500	33,000	28,500	24,000	20,000	16,250	12,500	9,000	6,000	3,000	0
212,000	214,000	38,200	33,600	29,100	24,600	20,500	16,750	13,000	9,400	6,400	3,400	400
214,000	216,000	38,900	34,200	29,700	25,200	21,000	17,250	13,500	9,800	6,800	3,800	800
216,000	218,000	39,600	34,800	30,300	25,800	21,500	17,750	14,000	10,250	7,200	4,200	1,200
218,000	220,000	40,300	35,400	30,900	26,400	22,000	18,250	14,500	10,750	7,600	4,600	1,600
220,000	222,000	41,000	36,000	31,500	27,000	22,500	18,750	15,000	11,250	8,000	5,000	2,000
222,000	224,000	41,700	36,600	32,100	27,600	23,100	19,250	15,500	11,750	8,400	5,400	2,400
224,000	226,000	42,400	37,200	32,700	28,200	23,700	19,750	16,000	12,250	8,800	5,800	2,800
226,000	228,000	43,100	37,850	33,300	28,800	24,300	20,250	16,500	12,750	9,200	6,200	3,200
228,000	230,000	43,800	38,550	33,900	29,400	24,900	20,750	17,000	13,250	9,600	6,600	3,600
230,000	232,000	44,500	39,250	34,500	30,000	25,500	21,250	17,500	13,750	10,000	7,000	4,000
232,000	234,000	45,200	39,950	35,100	30,600	26,100	21,750	18,000	14,250	10,500	7,400	4,400
234,000	236,000	45,900	40,650	35,700	31,200	26,700	22,250	18,500	14,750	11,000	7,800	4,800
236,000	238,000	46,600	41,350	36,300	31,800	27,300	22,800	19,000	15,250	11,500	8,200	5,200
238,000	240,000	47,300	42,050	36,900	32,400	27,900	23,400	19,500	15,750	12,000	8,600	5,600
240,000	242,000	48,000	42,750	37,500	33,000	28,500	24,000	20,000	16,250	12,500	9,000	6,000
242,000	244,000	48,700	43,450	38,200	33,600	29,100	24,600	20,500	16,750	13,000	9,400	6,400
244,000	246,000	49,400	44,150	38,900	34,200	29,700	25,200	21,000	17,250	13,500	9,800	6,800
246,000	248,000	50,100	44,850	39,600	34,800	30,300	25,800	21,500	17,750	14,000	10,250	7,200
248,000	250,000	50,800	45,550	40,300	35,400	30,900	26,400	22,000	18,250	14,500	10,750	7,600
250,000	252,000	51,500	46,250	41,000	36,000	31,500	27,000	22,500	18,750	15,000	11,250	8,000
252,000	254,000	52,200	46,950	41,700	36,600	32,100	27,600	23,100	19,250	15,500	11,750	8,400
254,000	256,000	52,900	47,650	42,400	37,200	32,700	28,200	23,700	19,750	16,000	12,250	8,800
256,000	258,000	53,600	48,350	43,100	37,850	33,300	28,800	24,300	20,250	16,500	12,750	9,200
258,000	260,000	54,300	49,050	43,800	38,550	33,900	29,400	24,900	20,750	17,000	13,250	9,600
260,000	262,000	55,000	49,750	44,500	39,250	34,500	30,000	25,500	21,250	17,500	13,750	10,000
262,000	264,000	55,800	50,450	45,200	39,950	35,100	30,600	26,100	21,750	18,000	14,250	10,500
264,000	266,000	56,600	51,150	45,900	40,650	35,700	31,200	26,700	22,250	18,500	14,750	11,000
266,000	268,000	57,400	51,850	46,600	41,350	36,300	31,800	27,300	22,800	19,000	15,250	11,500
268,000	270,000	58,200	52,550	47,300	42,050	36,900	32,400	27,900	23,400	19,500	15,750	12,000
270,000	272,000	59,000	53,250	48,000	42,750	37,500	33,000	28,500	24,000	20,000	16,250	12,500
272,000	274,000	59,800	53,950	48,700	43,450	38,200	33,600	29,100	24,600	20,500	16,750	13,000
274,000	276,000	60,600	54,650	49,400	44,150	38,900	34,200	29,700	25,200	21,000	17,250	13,500
276,000	278,000	61,400	55,400	50,100	44,850	39,600	34,800	30,300	25,800	21,500	17,750	14,000
278,000	280,000	62,200	56,200	50,800	45,550	40,300	35,400	30,900	26,400	22,000	18,250	14,500
280,000	282,000	63,000	57,000	51,500	46,250	41,000	36,000	31,500	27,000	22,500	18,750	15,000
282,000	284,000	63,800	57,800	52,200	46,950	41,700	36,600	32,100	27,600	23,100	19,250	15,500
284,000	286,000	64,600	58,600	52,900	47,650	42,400	37,200	32,700	28,200	23,700	19,750	16,000
286,000	288,000	65,400	59,400	53,600	48,350	43,100	37,850	33,300	28,800	24,300	20,250	16,500
288,000	290,000	66,200	60,200	54,300	49,050	43,800	38,550	33,900	29,400	24,900	20,750	17,000
290,000	293,000	67,000	61,000	55,000	49,750	44,500	39,250	34,500	30,000	25,500	21,250	17,500
293,000	296,000	68,200	62,200	53,200	50,800	45,550	40,300	35,400	30,900	26,400	22,000	18,250
296,000	299,000	69,400	63,400	57,400	51,850	46,600	41,350	36,300	31,800	27,300	22,800	19,000
299,000	302,000	70,600	64,600	58,600	52,900	47,650	42,400	37,200	32,700	28,200	23,700	19,750
302,000	305,000	71,800	65,800	59,800	53,950	48,700	43,450	38,200	33,600	29,100	24,600	20,500
305,000	308,000	73,000	67,000	61,000	55,000	49,750	44,500	39,250	34,500	30,000	25,500	21,250

（四）

その年の保險料控除後の給與の金額		扶養親族及び不具者の数
その年の保險料控除後の給與の金額		０人	１人	２人	３人	４人	５人	６人	７人	８人	９人	10人
以上	未満	税額
円	円	円	円	円	円	円	円	円	円	円	円	円
308,000	311,000	74,200	68,200	62,200	56,200	50,800	45,550	40,300	35,400	30,900	26,400	22,000
311,000	314,000	75,400	69,400	63,400	57,400	51,850	46,600	41,350	36,300	31,800	27,300	22,800
314,000	317,000	76,600	70,600	64,600	58,600	52,900	47,650	42,400	37,200	32,700	28,200	23,700
317,000	320,000	77,800	71,800	65,800	59,800	53,950	48,700	43,450	38,200	33,600	29,100	24,600
320,000	323,000	79,000	73,000	67,000	61,000	55,000	49,750	44,500	39,250	34,500	30,000	25,500
323,000	326,000	80,200	74,200	68,200	62,200	56,200	50,800	45,550	40,300	35,400	30,900	26,400
326,000	329,000	81,400	75,400	69,400	63,400	57,400	51,850	46,600	41,350	36,300	31,800	27,300
329,000	332,000	82,600	76,600	70,600	64,600	58,600	52,900	47,650	42,400	37,200	32,700	28,200
332,000	335,000	83,000	77,800	71,800	65,800	59,800	53,950	48,700	43,450	38,200	33,600	29,100
335,000	338,000	85,000	79,000	73,000	67,000	61,000	55,000	49,750	44,500	39,250	34,500	30,000
338,000	341,000	86,200	80,200	74,200	68,200	62,200	56,200	50,800	45,550	40,300	35,400	30,900
341,000	344,000	87,400	81,400	75,400	69,400	63,400	57,400	51,850	46,600	41,350	36,300	31,800
344,000	347,000	88,600	82,600	76,600	70,600	64,600	58,600	52,900	47,650	42,400	37,200	32,700
347,000	350,000	89,800	83,800	77,800	71,800	65,800	59,800	53,950	48,700	43,450	38,200	33,600
350,000	353,000	91,000	85,000	79,000	73,000	67,000	61,000	55,000	49,750	44,500	39,250	34,500
353,000	356,000	92,200	86,200	80,200	74,200	68,200	62,200	56,200	50,800	45,550	40,300	35,400
356,000	359,000	93,400	87,400	81,400	75,400	69,400	63,400	57,400	51,850	46,600	41,350	36,300
359,000	362,000	94,600	88,600	82,600	76,600	70,600	64,600	58,600	52,900	47,650	42,400	37,200
362,000	365,000	95,900	89,800	83,800	77,800	71,800	65,800	59,800	53,950	48,700	43,450	38,200
365,000	368,000	97,250	91,000	85,000	79,000	73,000	67,000	61,000	55,000	49,750	44,500	39,250
368,000	371,000	98,600	92,200	86,200	80,200	74,200	68,200	62,200	56,200	50,800	45,550	40,300
371,000	374,000	99,950	93,400	87,400	81,400	75,400	69,400	63,400	57,400	51,850	46,600	41,350
374,000	377,000	101,300	94,600	88,600	82,600	76,600	70,600	64,600	58,600	52,900	47,650	42,400
377,000	380,000	102,650	95,900	89,800	83,800	77,800	71,800	65,800	59,800	53,950	48,700	43,450
380,000	383,000	104,000	97,250	91,000	85,000	79,000	73,000	67,000	61,000	55,000	49,750	44,500
383,000	386,000	105,350	98,600	92,200	86,200	80,200	74,200	68,200	62,200	56,200	50,800	45,550
386,000	389,000	106,700	99,950	93,400	87,400	81,400	75,400	69,400	63,400	57,400	51,850	46,600
389,000	392,000	108,050	101,300	94,600	88,600	82,600	76,600	70,600	64,600	58,600	52,900	47,650
392,000	395,000	109,400	102,650	95,900	89,800	83,800	77,800	71,800	65,800	59,800	53,950	48,700
395,000	398,000	110,750	104,000	97,250	91,000	85,000	79,000	73,000	67,000	61,000	55,000	49,750
398,000	401,000	112,100	105,350	98,600	92,200	86,200	80,200	74,200	68,200	62,200	56,200	50,800
401,000	404,000	113,450	106,700	99,950	93,400	87,400	81,400	75,400	69,400	63,400	57,400	51,850
404,000	407,000	114,800	108,050	101,300	94,600	88,600	82,600	76,600	70,600	64,600	58,600	52,900
407,000	410,000	116,150	109,400	102,650	95,900	89,800	83,800	77,800	71,800	65,800	59,800	53,950
410,000	413,000	117,500	110,750	104,000	97,250	91,000	85,000	79,000	73,000	67,000	61,000	55,000
413,000	416,000	118,850	112,100	105,350	98,600	92,200	86,200	80,200	74,200	68,200	62,200	56,200
416,000	419,000	120,200	113,450	106,700	99,950	93,400	87,400	81,400	75,400	69,400	63,400	57,400
419,000	422,000	121,550	114,800	108,050	101,300	94,600	88,600	82,600	76,600	70,600	64,600	58,600
422,000	425,000	122,900	116,150	109,400	102,650	95,900	89,800	83,800	77,800	71,800	65,800	59,800
425,000	428,000	124,250	117,500	110,750	104,000	97,250	91,000	85,000	79,000	73,000	67,000	61,000
428,000	431,000	125,600	118,850	112,100	105,350	98,600	92,200	86,200	80,200	74,200	68,200	62,200
431,000	434,000	126,950	120,200	113,450	106,700	99,950	93,400	87,400	81,400	75,400	69,400	63,400
434,000	437,000	128,300	121,550	114,800	108,050	101,300	94,600	88,600	82,600	76,600	70,600	64,600
437,000	440,000	129,650	122,900	116,150	109,400	102,650	95,900	89,800	83,800	77,800	71,800	65,800
440,000	443,000	131,000	124,250	117,500	110,750	104,000	97,250	91,000	85,000	79,000	73,000	67,000
443,000	446,000	132,350	125,600	118,850	112,100	105,350	98,600	92,200	86,200	80,200	74,200	68,200
446,000	449,000	133,700	126,950	120,200	113,450	106,700	99,950	93,400	87,400	81,400	75,400	69,400
449,000	452,000	135,050	128,300	121,550	114,800	108,050	101,300	94,600	88,600	82,600	76,600	70,600
452,000	455,000	136,400	129,650	122,900	116,150	109,400	102,650	95,900	89,800	83,800	77,800	71,800
455,000	458,000	137,750	131,000	124,250	117,500	110,750	104,000	97,250	91,000	85,000	79,000	73,000
458,000	461,000	139,100	132,350	125,600	118,850	112,100	105,350	98,600	92,200	86,200	80,200	74,200
461,000	464,000	140,450	133,700	126,950	120,200	113,450	106,700	99,950	93,400	87,400	81,400	75,400
464,000	467,000	141,800	135,050	128,300	121,550	114,800	108,050	101,300	94,600	88,600	82,600	76,600
467,000	470,000	143,150	136,400	129,650	122,900	116,150	109,400	102,650	95,900	89,800	83,800	77,800
470,000	473,000	144,500	137,750	131,000	124,250	117,500	110,750	104,000	97,250	91,000	85,000	79,000
473,000	476,000	145,850	139,100	132,350	125,600	118,850	112,100	105,350	98,600	92,200	86,200	80,200
476,000	479,000	147,200	140,450	133,700	126,950	120,200	113,450	106,700	99,950	93,400	87,400	81,400
479,000	482,000	148,550	141,800	135,050	128,300	121,550	114,800	108,050	101,300	94,600	88,600	82,600
482,000	485,000	149,900	143,150	136,400	129,650	122,900	116,150	109,400	102,650	95,900	89,800	83,800
485,000	488,000	151,250	144,500	137,750	131,000	124,250	117,500	110,750	104,000	97,250	91,000	85,000

（五）

その年の保險料控除後の給與の金額		扶養親族及び不具者の数
その年の保險料控除後の給與の金額		０人	１人	２人	３人	４人	５人	６人	７人	８人	９人	10人
以上	未満	税額
円	円	円	円	円	円	円	円	円	円	円	円	円
488,000	491,000	152,600	145,850	139,100	132,350	125,600	118,850	112,100	105,350	98,600	92,200	86,200
491,000	494,000	153,950	147,200	140,450	133,700	126,950	120,200	113,450	106,700	99,950	93,400	87,400
494,000	497,000	155,300	148,550	141,800	135,050	128,300	121,550	114,800	108,050	101,300	94,600	88,600
497,000	500,000	156,650	149,900	143,150	136,400	129,650	122,900	116,150	109,400	102,650	95,900	89,800
500,000円		158,000	―	―	―	―	―	―	―	―	―	―
500,000	503,000		151,250	144,500	137,750	131,000	124,250	117,500	110,750	104,000	97,250	91,000
503,000	506,000		152,600	145,850	139,100	132,350	125,600	118,850	112,100	105,350	98,600	92,200
506,000	509,000		153,950	147,200	140,450	133,700	126,950	120,200	113,450	106,700	99,950	93,400
509,000	512,000		155,300	148,550	141,800	135,050	128,300	121,550	114,800	108,050	101,300	94,600
512,000	515,000		156,650	149,900	143,150	136,400	129,650	122,900	116,150	109,400	102,650	95,900
515,000円			158,000	―	―	―	―	―	―	―	―	―
515,000	518,000			151,250	144,500	137,750	131,000	124,250	117,500	110,750	104,000	97,250
518,000	521,000			152,600	145,850	139,100	132,350	125,600	118,850	112,100	105,350	98,600
521,000	524,000			153,950	147,200	140,450	133,700	126,950	120,200	113,450	106,700	99,950
524,000	527,000			155,300	148,550	141,800	135,050	128,300	121,550	114,800	108,050	101,300
527,000	530,000			156,650	149,900	143,150	136,400	129,650	122,900	116,150	109,400	102,650
530,000円				158,000	―	―	―	―	―	―	―	―
530,000	533,000				151,250	144,500	137,750	131,000	124,250	117,500	110,750	104,000
533,000	536,000				152,600	145,850	139,100	132,350	125,600	118,850	112,100	105,350
536,000	539,000				153,950	147,200	140,450	133,700	126,950	120,200	113,450	106,700
539,000	542,000				155,300	148,550	141,800	135,050	128,300	121,550	114,800	108,050
542,000	545,000				156,650	149,900	143,150	136,400	129,650	122,900	116,150	109,400
545,000円					158,000	―	―	―	―	―	―	―
545,000	548,000					151,250	144,500	137,750	131,000	124,250	117,500	110,750
548,000	551,000					152,600	145,850	139,100	132,350	125,600	118,850	112,100
551,000	554,000					153,950	147,200	140,450	133,700	126,950	120,200	113,450
554,000	557,000					155,300	148,550	141,800	135,050	128,300	121,550	114,800
557,000	560,000					156,650	149,900	143,150	136,400	129,650	122,900	116,150
560,000円						158,000	―	―	―	―	―	―
560,000	563,000						151,250	144,500	137,750	131,000	124,250	117,500
563,000	566,000						152,600	145,850	139,100	132,350	125,600	118,850
566,000	569,000						153,950	147,200	140,450	133,700	126,950	120,200
569,000	572,000						155,300	148,550	141,800	135,050	128,300	121,550
572,000	575,000						156,650	149,900	143,150	136,400	129,650	122,900
575,000円							158,000	―	―	―	―	―
575,000	578,000							151,250	144,500	137,750	131,000	124,250
578,000	581,000							152,600	145,850	139,100	132,350	125,600
581,000	584,000							153,950	147,200	140,450	133,700	126,950
584,000	587,000							155,300	148,550	141,800	135,050	128,300
587,000	590,000							156,650	149,900	143,150	136,400	129,650
590,000円								158,000	―	―	―	―
590,000	593,000								151,250	144,500	137,750	131,000
593,000	596,000								152,600	145,850	139,100	132,350
596,000	599,000								153,950	147,200	140,450	133,700
599,000	602,000								155,300	148,550	141,800	135,050
602,000	605,000								156,650	149,900	143,150	136,400
605,000円									158,000	―	―	―
605,000	608,000									151,250	144,500	137,750
608,000	611,000									152,600	145,850	139,100
611,000	614,000									153,950	147,200	140,450
614,000	617,000									155,300	148,550	141,800
617,000	620,000									156,650	149,900	143,150
620,000円										158,000	―	―

（六）

(1)

その年の保險料控除後の給與の金額		扶養親族及び不具者の数
その年の保險料控除後の給與の金額		０人	１人	２人	３人	４人	５人	６人	７人	８人	９人	10人
以上	未満	税額
円	円	円	円	円	円	円	円	円	円	円	円	円
620,000	623,000										151,250	144,500
623,000	626,000										152,600	145,850
626,000	629,000										153,950	147,200
629,000	632,000										155,300	148,550
632,000	635,000										156,650	149,900
635,000円											158,000	―
635,000	638,000											151,250
638,000	641,000											152,600
641,000	644,000											153,950
644,000	647,000											155,300
647,000	650,000											156,650
650,000円												158,000
扶養親族及び不具者の数が10人をこえる場合には、その年の保險料控除後の給與の金額からその15％に相当する金額（その金額が30,000円をこえる場合には、30,000円）を控除し、その控除後の金額について扶養控除、不具者控除、老年者控除、寡婦控除及び勤労学生控除並びに基礎控除をなした後の金額を課税総所得金額とみなし、その金額に応じ、別表第一　所得税の簡易税額表に定める金額

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(2)

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(3)

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(4)

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(5)

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まずその者のその年の給與所得の收入金額から、その者がその年中に支拂つた保險料の申告があれば、その申告に応じて支拂つた保險料の金額（その金額が2,000円をこえる場合には、2,000円）を控除し、その控除後の金額に応じ給與の金額欄に該当する行を求め、その行とその者の申告された扶養親族及び不具者の数（その者自身に不具者控除、老年者控除、寡婦控除又は勤労学生控除が認められる場合には、これらの控除が認められるごとに扶養親族一人を有するものとして計算する。）に応じて求めた該当欄との交るところに記載されている金額が、その求める税額である。

First, deduct the insurance premium (if it exceeds 2,000 yen, 2,000 yen) paid by you from your earned income for the year, if you report the insurance premium paid by you during the year, and second, find a line which corresponds to the amount of your earned income according to the amount thus obtained and get your tax liability at the cross of the line and the vertical of the reported number of your dependents and physically handicapped persons (in case deduction for physically handicapped person the old aged, widow or working student is allowed to yourself, your tax liability should be computed as if you have one additional dependent every time one deduction is allowed.)

附　則

Supplementary Provisions:

１　この法律は、昭和二十六年四月一日から施行する。

1　This Law shall come into force as from April 1, 1951.

２　改正後の所得税法（以下「新法」という。）中給與所得及び退職所得の源泉徴收に関する規定は、昭和二十六年四月一日以後に支拂期が到来する給與所得及び退職所得から適用し、同日前に支拂期が到来した給與所得及び退職所得の源泉徴收については、なお従前の例による。

2　The provisions relating to the withholding of the earned income and retirement income of the Income Tax Law after amendments (hereinafter referred to as "the new Law" ) shall apply to the earned income and retirement income of which due date of payment comes on or after April 1, 1951, and with respect to withholding of earned income and retirement income of which due date of payment comes before the same date, the old Law shall still prevail.

３　所得税法臨時特例法（昭和二十五年法律第二百八十二号）第一條第一項第一号又は第三号の規定の適用を受ける給與所得で、その支拂期が昭和二十六年一月一日から同年三月三十一日までの間に到来したものに対する同項の規定による所得税額が当該給與所得に対する新法第三十八條第一項の規定による所得税額に比し過不足額があるときは、当該給與所得の支拂をする者は、超過額は、同年四月一日以後最初に給與所得の支拂をする際徴收すべき所得税額に充当し、なお超過額があるときは次回以降に給與所得の支拂をする際徴收すべき所得税額に順次充当し（これらの場合に徴收すべき税額がないときは、還付し）、不足額は、同日以後最初に給與所得の支拂をする際徴收し、なお不足額があるときは次回以降に給與所得の支拂をする際順次徴收し、それぞれその徴收の日の属する月の翌月十日までに政府に納付しなければならない。この場合において、当該給與所得の支拂を受ける者が第八項の規定による申告書を提出したときは、当該申告書に記載した事項を記載した新法第三十九條第一項又は第二項の規定による申告書を同條の規定により当該申告書を提出すべきものとされた日までに提出していたものとみなして新法第三十八條第一項の規定による所得税額を計算するものとする。

3　In the case where the due date of payment of the earned income subject to the application of Article 1 paragraph 1 item (1) or item (3) of the Law for Temporary Exceptions to Income Tax Law (Law No.282 of 1950) comes during the period from January 1, 1951 to March 31 of the same year, if the income tax to be imposed upon such earned income in accordance with the provision of the same paragraph is in excess or in short of the income tax to be imposed upon such earned income in accordance with the provision of Article 38 paragraph 1 of the new Law, a person who pays such earned income shall appropriate the excess to the income tax to be withheld at the time when the first earned income is paid on or after April 1 of the same year, and if there still remains excess, appropriate such excess, in order, to the income tax to be withheld at the time when the earned income is paid secondarily or thereafter (or refund such excess in the case where there remains no tax to be withheld), or withhold such deficit at the time when the first earned income is paid on or after the same day, and if there still remains excess, withhold in order at the time when the earned income is paid secondarily or thereafter, and then turn over the deficit thus withheld to the Government by the tenth day of the next month of the month covering the day on which the said deficit has been withheld. In this case, if a person who receives the earned income filed the return under the provision of paragraph 8, the income tax under the provision of Article 38 paragraph 1 of the new Law shall be computed, being deemed that a return under the provision of Article 39 paragraph 1 or 2 of the new Law stating therein the matters which was stated in the return under paragraph 8 was filed by the day on which such return was to be filed in accordance with the provisions of the same Article.

４　前項の規定により徴收して納付すべき所得税は、所得税法の規定の適用については、同法第三十八條第一項の規定により徴收して納付すべき所得税とみなす。

4　The income tax to be withheld and turned over in accordance with the provision of the preceding paragraph shall be deemed the income tax to be withheld and turned over in accordance with provision of Article 38 paragraph 1 of the Income Tax Law, for the purpose of the application of the provisions of the same Law.

５　新法第四十八條第二項但書（同法第四十九條第二項において準用する場合を含む。）の規定は、昭和二十六年四月一日以後同法第四十八條第二項但書に規定する更正又は賦課の処分に関する通知をしたものに係る分から適用する。

5　The provision of the proviso to Article 48 paragraph 2 of the new Law (including the cases where it applies mutatis mutandis in Article 49 paragraph 2 of the same Law) shall apply to the case where the notice of correction or assessment under the provision of proviso to Article 48 paragraph 2 of the same Law is made on or after April 1, 1951.

６　第二項及び前項に定めるものを除く外、新法の規定（第六十一條の二の改正規定に係る部分、第六十一條の三及び第七十條第六号の改正規定に係る部分を除く。）は、昭和二十六年分以後の所得税から適用し、昭和二十五年分以前の所得税については、なお従前の例による。

6　Except for the case under paragraph 2 and the preceding paragraph, the provisions of the new Law (excluding amended provision of Article 61-(2) Article 61-(3) and amended provision of Article 70 item 6 shall apply to the income tax for 1951 taxable year or thereafter, and with respect to the income tax for 1950 taxable year or therebefore, the old Law shall still prevail.

７　事業所得、不動産所得、山林所得又は讓渡所得を有する個人で、昭和二十六年一月一日以後これらの所得の計算に関し新法第二十六條の三第二項の規定に基く命令に準拠した帳簿書類を備えているものは、同條第四項の規定にかかわらず、この法律施行後二月以内に、昭和二十六年分以後青色申告書を提出することの承認について同項の規定による申請書を納税地の所轄税務署長に提出することができる。

7　An individual having business income, real estate income, forestry income or capital gain who furnishes such books and documents as is in conformity with the provisions of Order under the provision of Article 26-(3) paragraph 2 of the new Law may, notwithstanding the provision of paragraph 4 of the same Article, file the written application under the provision of the same paragraph with the chief of the taxation office having jurisdiction over the place of taxpayment, with respect to the approval for filing the blue return for 1951 taxable year or thereafter.

８　新法第三十九條第一項の規定の適用を受ける者にはこ、の法律施行の際にその者が新法第八條第三項から第五項までに規定する老年者、寡婦若しくは勤労学生に該当する場合又はこの法律の施行に因りその者について新法第八條第一項若しくは第二項に規定する扶養親族若しくは不具者とこの法律施行前に改正前の所得税法第三十九條の規定により提出した申告書に記載した扶養親族又は不具者とが異なることとなつた場合においては、この法律施行後最初に給與所得の支拂を受ける日の前日までに、新法第三十九條第一項又は第二項の規定に準じて、申告書を政府に提出しなければならない。

8　A person subject to the provision of Article 39 paragraph 1 of the new Law shall, in the case where he is an old aged person, a widow or a working student as referred to under the provisions of Article 8 paragraphs 3 to 5 inclusive of the new Law at the time of enforcement of this Law or in the case where his dependents and physically handicapped persons under the provision of Article 8 paragraph 1 or 2 of the new Law, becomes different from his dependents and physically handicapped persons which was stated in the return filed prior to the enforcement of this Law in accordance with the provisions of Article 39 of the Income Tax Law before the amendments, file the return with the Government by the day prior to the day on which the first earned income is paid after the enforcement of this Law, in conformity with the provision of Article 39 paragraph 1 or 2 of the new Law.

９　昭和二十五年分について確定申告書、損失申告書又は所得税法第二十九條第一項に規定する申告書を提出した者については、詐僞その他不正の行為により当該年分の所得税を免れた場合を除く外、昭和三十年四月一日以後は、時効期間満了前でも、第六項の規定にかかわらず、当該年分に係る同法第四十四條又は第四十六條の規定による更正又は決定をすることができない。

9　With respect to a person having filed a farm final return, loss return or return as provided for in Article 29 paragraph 1 of the Income Tax Law for 1950 taxable year, the correction or determination as provided for in Article 44 or 46 of the same Law for the year may not, notwithstanding the provision of paragraph 6, be made on or after March 1, 1955, even before, expiration of the period of prescription, unless he has evaded the income tax liability for the year by fraud or other illegal act.

10　災害被害者に対する租税の減免、徴收猶予等に関する法律（昭和二十二年法律第百七十五号）の一部を次のように改正する。

10　The Law concerning Reduction, Exemption and postponement of Collection of Tax for Sufferers from Calamities (Law No.175 of 1947) shall be partially amended as follows:

第二條第二項を削り、同條第三項中「第一項」を「前項」に、「第十四條第一項」を「第十四條」に改める。

Article 2 paragraph 2 shall be deleted;and in paragraph 3 of the same Article, "paragraph 1" shall be amended as "the preceding paragraph" , and "Article 14 paragraph 1" as "Article 14" .

11　災害被害者に対する租税の減免、徴收猶予等に関する法律の一部を改正する法律（昭和二十五年法律第七十号）の一部を次のように改正する。

11　The Law for Partial Amendments to the Law concerning Reduction, Exemption and Postponement of Collection of Tax for Sufferers from Calamities (Law No.70 of 1950) shall be partially amended as follows:

附則第四項中「第二十一條の二第一項、」、「第二十二條の二第一項、」及び「、第二十六條の三第一項」を削る。

In paragraph 4 of the Supplementary Provisions, "Article 21-(2) paragraph 1" "Article 22-(2) paragraph 1" and "Article 26-(3) paragraph 1" shall be deleted.

12　昭和二十五年分の所得税に対する災害被害者に対する租税の減免、徴收猶予等に関する法律の一部を改正する法律附則第三項の規定の適用については、前項の規定にかかわらず、同項の規定による改正前の同法附則第四項の規定の例による。

12　With respect to the application of the provision of paragraph 3 of the Supplementary Provisions of the Law for Partial Amendments to the Law concerning Reduction, Exemption and Postponement of Collection of Tax for Sufferers from Calamities to the income tax for 1950 taxable year, the provision of paragraph 4 of the Supplementary Provisions of the same Law before the amendment under the provision of the same paragraph shall still prevail, notwithstanding the provision of the preceding paragraph.

13　連合国軍人等住宅公社法（昭和二十五年法律第八十二号）の一部を次のように改正する。

13　The Law for Japanese Government Corporation for Housing of Allied Personnel (Law No.82 of 1950) shall be partially amended as follows:

第七條第一項及び同條第二項の項番号を削る。

Article 7 paragraph 1 and the numbering of paragraph 2 of the same Article shall be deleted.

14　放送法（昭和二十五年法律第百三十二号）の一部を次のように改正する。

14　The Broadcasting Law (Law No.132 of 1950) shall be partially amended as follows:

第四十八條を次のように改める。

Article 48 shall be amended as follows:

第四十八條　削除

Article 48.　Deleted.

15　港湾法（昭和二十五年法律第二百十八号）の一部を次のように改正する。

15　The Port and Harbor Law (Law No.218 of 1950) shall be partially amended as follows:

第十條を次のように改める。

Article 10 shall be amended as follows:

第十條　削除

Article 10.　Deleted.

大藏大臣　池田勇人

Minister of Finance　IKEDA Hayato

内閣総理大臣　吉田茂

Prime Minister　YOSHIDA Shigeru

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