I hereby promulgate the Law concerning Temporary Exceptions to the Income Tax Law. Signed:HIROHITO, Seal of the Emperor This thirtieth day of the eleventh month of the twenty-sixth year of Showa (November 30, 1951) Prime Minister YOSHIDA Shigeru Law No.273 Law concerning Temporary Exceptions to the Income Tax Law

(Exceptions to the Definition of Dependents) Article 1. For the purpose of the income tax for the calendar year 1951, a spouse or other relative, who is supported by a taxpayer in one household and whose total income amount (hereinafter referred to as "total income" ) as computed in accordance with the provision of Article 9 of the Income Tax Law (Law No.27 of 1947;hereinafter referred to as the "Law" ) is not more than 17,000 yen, shall be deemed to be a dependent as provided for in the main sentence of Article 8 paragraph 1 of the Law (hereinafter referred to as the "dependent" ).

(Exceptions to Taxable Basis of Income Tax on Retirement Income) Article 2. In computing the income tax imposed in the calendar year 1951 on a lump sum pension, retirement allowance and other similar allowances, the amount received for the year minus an amount equal to 30% thereof shall be deemed to be the amount of retirement income as provided for in Article 9 paragraph 1 item 6 of the Law.

(Exception to the Exemption for Dependent) Article 3. In computing the income tax imposed in 1951 calendar year on an individual coming under the provision of Article 1 paragraph 1 of the Law, who supports a dependent or dependents, an amount of 17,000 yen shall, notwithstanding the provision of Article 11-(6) of the Law, be exempted from his total income for one dependent (if he supports four or more dependents, an amount of 15,000 yen for each of the fourth or more dependents).

(Exclusion of the Application of An Exemption from Income Amount for the Physically Handicapped Person, Etc.) Article 4. With respect to the income tax imposed in 1951 calendar year on an individual coming under the provision of Article 1 paragraph 1 of the Law, the provisions of Article 11-(7) to Article 11-(10) inclusive shall not apply.

(Exceptions to the Basic Exemption, Etc.) Article 5. In computing the income tax imposed in the calendar year 1951 on an individual coming under the provision of paragraph 1 or paragraph 2 item 1 of Article 1 of the Law, an amount of 38,000 yen shall be exempted from his total income, notwithstanding the provision of Article 12 paragraph 1 of the Law. 2 With respect to the income tax imposed in the calendar year 1951 on an individual coming under the provision of paragraph 1 or paragraph 2 item 1 of the Law, "the preceding eight Articles and the preceding paragraph" as used in Article 12 paragraph 2 of the Law, shall read "Article 11-(3) to Article 11-(5) inclusive and Article 3 and Article 5 paragraph 1 of the Law concerning Temporary Exceptions to the Income Tax Law" , and the provision of the same paragraph shall apply thereto.

(Exception to Tax Amount) Article 6. For purposes of the income tax for the calendar year 1951, the amount of money specified in Annexed Table No. I shall, according to the total income after subtracting the exemptions under Article 11-(3) to Article 11-(5) inclusive of the Law and under Article 3 and paragraph 1 of the preceding Article, be deemed to be the amount of income tax as computed in accordance with the provision of Article 13 of the Law. 2 In cases where an individual who earns the fluctuating income as provided for in Article 14 of the Law has selected to compute his income tax for the calendar year 1951 in accordance with the said Article, the adjusted income amount as provided for in Article 14 item (1) shall be computed by taking "Article 11-(3) to Article 12 inclusive" as used in the same item to read "the provisions of Article 11-(3) to Article 11-(5) inclusive and of Article 3 and Article 5 paragraph 1 of the Law concerning Temporary Exceptions to the Income Tax Law" , and the amount of money specified in Annexed Table No. I shall, according to the adjusted income amount, be deemed to be the tax amount enumerated in the said item. 3 With respect to the portion of the amount of income tax for each year as provided for in Article 14-(2) of the Law which is attributable to that of the calendar year 1951, the secondary adjusted income amount as provided for in paragraph 1 item 1 of the same Article shall be computed by taking "the taxable total income amount" and "Article 11-(3) to Article 12 inclusive" , as used in paragraph 1 item 1 of the same Article, to read respectively "the taxable total income amount after subtracting the exemptions as provided for in Article 6 paragraph 1 of the Law concerning Temporary Exceptions to the Income Tax Law" and "Article 11-(3) to Article 11-(5) inclusive, and of Article 3 and Article 5 paragraph 1 of the Law for Temporary Exceptions to the Income Tax Law" , and the amount of money specified in Annexed Table No. I shall, according to the secondary adjusted income amount, be deemed to be the amount of money enumerated in the said item. 4 With respect to the income tax for the calendar year 1951, the provision of Article 15 of the Law shall not apply.

(Exemption from Tax Amount for the Physically Handicapped Person) Article 7. In case an individual coming under the provision of Article 1 paragraph 1 of the Law supports a dependent who is a physically handicapped person (meaning a physically handicapped person as provided for in Article 8 paragraph 2 of the Law;hereinafter the same), an amount of 4,000 yen shall be exempted for one physically handicapped person from his income tax amount for the calendar year 1951 which is computed in accordance with the provisions of Article 13 to Article 14-(2) inclusive. 2 In case an individual coming under the provision of Article 1 paragraph 1 of the Law is a physically handicapped person, an amount of 4,000 yen shall be exempted from his income tax amount for the calendar year 1951 which is computed in accordance with the provisions of Article 13 to Article 14-(2) inclusive of the Law.

(Exemption from Tax Amount for Old Aged Person) Article 8. In case an individual coming under the provision of Article 1 paragraph 1 of the Law is an old aged person as provided for in Article 8 paragraph 3 of the Law, an amount of 4,000 yen shall be exempted from his income tax amount for the calendar year 1951 which is computed in accordance with the provisions of Article 13 to Article 14-(2) inclusive of the Law.

(Exemption from Tax Amount for Widow) Article 9. In case an individual coming under the provision of Article 1 paragraph 1 of the Law is a widow as provided for in Article 8 paragraph 4 of the Law, an amount of 4,000 yen shall be exempted from his income tax amount for the calendar year 1951 which is computed in accordance with the provision of Article 13 to Article 14-(2) inclusive of the Law.

(Exemption from Tax Amount for Working Student) Article 10. In case an individual coming under the provision of Article 1 paragraph 1 of the Law is a working student as provided for in Article 8 paragraph 5 of the Law, an amount of 4,000 yen shall be exempted from his income tax amount for the calendar year 1951 which is computed in accordance with the provision of Article 13 to Article 14-(2) inclusive of the Law.

(Provision for Reading concerning Exemption from Tax Amount on Dividend Income, Etc.) Article 11. With respect to the income tax for the calendar year 1951, "Article 11-(3) to Article 14-(2) inclusive" , as used in Article 15-(2) and Article 16 of the Law, shall read "Article 11-(3) to Article 11-(5) inclusive, Article 13 to Article 14-(2) inclusive, and of Article 3 and Article 5 paragraph 1 of the Law concerning Temporary Exceptions to the Income Tax Law)" and then these provisions shall apply thereto.

(Exceptions to the Final Return) Article 12. With respect to the income tax for the calendar year 1951, "30,000 yen" and "his total income for the taxable year" , as used in Article 26 paragraph 1 of the Law, shall read respectively "38,000 yen" and "his total income amount for the taxable year after subtracting the exemptions as provided for in Article 6 of the Law concerning Temporary Exceptions to the Income Tax Law" , and "Article 11-(3) to Article 12 inclusive or Article 15-(2)" as used in item 12 of the same paragraph, shall read "Article 11-(3) to Article 11-(5) inclusive, or Article 15-(2), or of Article 3, Article 5 paragraph 1 or Article 7 to Article 10 inclusive of the Law concerning Temporary Exceptions to the Income Tax Law" , and "where the amount of his earned income for the taxable year is not more than the sum of 500,000 yen and the deductible amount under the provisions of Article 11-(5) to Article 11-(10) inclusive, and at the same time the amount of his other income is less than 10,000 yen" as used in paragraph 2 item 1 of the same Article, shall read "where the amount of his income other than earned income for the taxable year is less than 10,000 yen" , and "Article 11-(5) to Article 11-(10)" as used in items 2 and 3 of the same paragraph, shall read "Article 11-(5), and of Article 3 of the Law concerning Temporary Exceptions to the Income Tax Law" , and then the provision of the same Article shall apply thereto. 2 With respect to the income tax for the calendar year 1951, in case total income amount for the taxable year is not more than a sum of 38,000 yen and amount to be exempted in accordance with the provision of Article 3, returns of declaration under Article 26 paragraph 1 or Article 29 paragraph 1 or 2 shall not be required regardless of the provision of Article 26 paragraphs 1 and 2, and Article 29 paragraphs 1 and 2;provided, that the same shall not apply to an individual who is subject to the application of the provision of Article 14-(2) paragraph 1 or 2 of the Law.

(Exceptions to the Loss Return) Article 13. With respect to the income tax for the calendar year 1951, "30,000 yen" as used in Article 26-(2) items 1 and 2 of the Law shall read "38,000 yen" , and "Article 11-(4) to Article 12" as used in paragraph 1 item 8 of the same Article, shall read "Article 11-(4) and Article 11-(5), and of Article 3, Article 5 paragraph 1 and Article 7 to Article 10 inclusive of the Law concerning Temporary Exceptions to the Income Tax Law" and then the provision of the same Article shall apply thereto.

(Provision for Reading concerning the Case of Failure to File a Return on Matters relating to Exemptions) Article 14. With respect to the income tax for the calendar year 1951, "Article 11-(3) to Article 11-(10) inclusive or Article 15-(2)" as used in Article 28 and Article 29 paragraph 5 of the Law shall read "Article 11-(3) to Article 11-(5) inclusive or Article 15-(2), or of Article 3 or Article 7 to Article 10 inclusive of the Law concerning Temporary Exceptions to the Income Tax Law" , and "Article 11-(3) to Article 11-(10) inclusive, Article 14, Article 15-(2), Article 36 and Article 36-(2)" as used in Article 33 paragraph 3 of the Law shall read "Article 11-(3) to Article 11-(5) inclusive, Article 14, Article 15-(2), Article 36 and Article 36-(2), and of Article 3 and Article 7 to Article 10 inclusive of the Law concerning Temporary Exceptions to the Income Tax Law" , and then these provisions shall apply thereto.

(Exception to Return and Payment in the Case of Failure to File a Final Return within the Due Date of Filing) Article 15. With respect to the income tax for the calendar year 1951, "the income tax for the 3rd period as referred to in the preceding two Articles and Article 45" as used in Article 32 paragraph 3 of the Law shall read "the income tax the amount of which is obtained after deduction of the total of instalments for the 1st and 2nd period under the provisions of the preceding two Articles and Article 45 from the amount computed in accordance with the provisions of Article 11-(3) to Article 11-(5) inclusive and Article 13 to Article 14-(2) inclusive of the Law, and of Article 3, Article 5 paragraph 1 and Article 7 to Article 10 inclusive of the Law concerning Temporary Exceptions to the Income Tax Law, on the total income stated in July provisional return, November provisional return or a revised provisional return (the estimated total income for the taxable year concerned equal to the total income for the previous taxable year as provided for in Article 21-(2) paragraph 10 of the Law, in the case of an individual who has been deemed to have filed a declaration in accordance with the provision of the same paragraph, or the total income after the correction or determination in the case of an individual who had been subject to the correction or determination under the provision of Article 44 of the Law)" and then the provision of the same paragraph shall apply thereto. 2 With respect to the income tax for the calendar year 1951, in cases where a final return (meaning the final return as provided for in Article 26 paragraph 1 of the Law;hereinafter the same in this paragraph) or a loss return (meaning the loss return as provided for in Article 26-(2) paragraph 1;hereinafter the same in this paragraph) is filed after the due date of the filing of those returns or where the determination as provided for in Article 46 paragraph 4 of the Law is made, "the amount of income tax paid or to be paid from the income for the taxable year pursuant to the provision of Article 30, Article 31, Article 33 or Article 45" as used in Article 26 paragraph 1 item (9) of the Law, shall read "the amount of income tax paid or to be paid for the income for the taxable year pursuant to the provisions of Article 30, Article 31, Article 32 paragraph 3, Article 33 or Article 45" , and then the provision of the same paragraph shall apply thereto.

(Exception to the Withholding of Earned Income and Retirement Income) Article 16. With respect to the withholding of the income tax under the provision of Article 38 paragraph 1 of the Law on earned income (meaning the earned income as provided for in Article 9 paragraph 1 item (5) of the Law;hereinafter the same) paid during the period from November 1, 1951 to March 31, 1952, and retirement income (meaning the retirement income as provided for in Article 9 paragraph 1 item 6 of the Law;hereinafter the same) paid during the period from November 1, 1951 to December 31, 1951, "Annexed Table II" as used in Article 38 paragraph 1 item 1 to item 7 inclusive of the Law shall read "Annexed Table No. II of the Law concerning Temporary Exceptions to the Income Tax Law" , and "and the reported number of exemptions for dependents, physically handicapped persons" as used in item 1 to item 4 inclusive and item 7 of the same paragraph shall read, "the reported number of dependents and physically handicapped persons and whether or not the individual to whom the payment is made is the reported physically handicapped person, old aged person or widow or working student" , and "Article 11-(6) or Article 12" as used in item 8 of the same paragraph shall read "Article 3 and Article 5 paragraph 1 of the Law concerning Temporary Exceptions of the Income Tax Law" , and "and then the taxes shall be computed on the total of...... in accordance with the provision of Article 13 (in case the abovementioned total is 440,000 yen or less, the tax computed in accordance with the provision of Article 15;hereinafter the same in this Article) and shall be computed by multiplying the amount of four-fifths of the retirement income or the retirement income after the deductions and exemptions by such ratio as the tax computed in accordance with the provision of Article 13 as stated above bears to the abovementioned total (in case the total is 440,000 yen or less, the ratio prescribed in Annexed Table I according to the tax amount as referred to under Article 15;hereinafter the same in this Article)" as used in the same item shall read "and then the taxes shall be computed on the total of...... in accordance with the provision of Article 13 and shall be computed by multiplying the amount of four-fifths of the retirement income or the retirement income after the deductions and exemptions by such ratio as the tax computed in accordance with the provision of Article 13 as stated above bears to the abovementioned total (in case the individual to whom the payment is made supports a dependent who is a reported physically handicapped person or in case such individual is a reported physically handicapped person, old aged person, widow or working student, the amount after subtracting the amount as provided for in Article 7 to Article 10 inclusive of the Law concerning Temporary Exceptions to the Income Tax Law according to those provisions" , and then the same paragraph shall apply thereto. 2 With respect to the withholding of the income tax under the provision of Article 38 paragraph 1 of the Law on the earned income and retirement income paid during the period from January 1, 1951 to March 31, 1952, the provision of paragraph 2 of the same Article shall not apply.

(Exception to the Year-end Adjustment of earned Income) Article 17. With respect to such credit, refund, collection or payment under the provision of Article 40 paragraph 1 of the Law on the earned income for the calendar year 1951, in cases where the total of the income tax to be collected in accordance with Article 38 paragraph 1 of the Law is more or less in comparison with the income tax enumerated in Annexed Table No. III according to the receivable amount of such earned income (in case the return as provided for in Article 39 paragraph 3 of the Law has been filed, the amount after the deduction of the insurance premium as allowed in accordance with the provision of Article 11-(5) of the Law from such amount of earned income according to such return), the reported number of dependents and to the fact whether the individual to whom the payment is made is the reported handicapped person, old aged person, widow or working student, the overpaid amount or deficiency amount in such case shall be deemed to be the overpaid amount or deficiency amount as provided for in Article 40 paragraph 1 of the Law, and "in a case where the amount of the earned income does not exceed the total sum of 500,000 yen and the deductible amount under the provisions of Article 11-(5) to Article 11-(10) inclusive, and the tax withheld therefrom in accordance with the provision of Article 38 paragraph 1" as used in the same paragraph shall read "in cases where the tax withheld therefrom in accordance with the provision of Article 38 paragraph 1" , and then the provision of the same paragraph shall apply thereto. In this case, the provision of paragraph 2 of the same Article shall not apply.

(Exception to the Withholding of the Retirement Income Paid during the Period from January 1, 1952 to March 31 of the Same Year) Article 18. The income tax to be withheld in accordance with the provision of Article 38 paragraph 1 of the the Law from the retirement income paid during the period from January 1, 1952 to March 31 of the same year shall, according to the amount of income, be the tax amount as prescribed in Annexed Table No. IV regardless of the provision of item 8 of the same paragraph (in case the individual to whom the retirement income is paid has not filed the return in accordance with the provision of paragraph 2 or there is stated in the return filed in accordance with the provision of the same paragraph the fact that the other retirement income has been paid to him, the tax amount computed by multiplying the amount of the retirement income to be paid by the tax rate of 20%). 2 In case an individual coming under the provision of Article 1 paragraph 1 of the Law is, within the enforcement area of the Law, paid the retirement income during the period from January 1, 1952 to March 31 of the same year, he shall, at the time of such payment, file the return stating therein the fact whether he has been paid the other retirement income during such period, before the abovementioned payment, and other matters as prescribed by Ministry of Finance Ordinance with the Government through the payer of such income. 3 In the case of the preceding paragraph, if the payer of the retirement income accepts the return, the return shall be deemed to have been filed with the Government in accordance with the provision of the preceding paragraph.

(Taxation on and Withholding from the Income due to the Dividend of Profit, Etc. to Be Paid during the Period from January 1 to March 31.1952) Article 19. In case an individual or a corporation not coming under the provision of Article 1 paragraph 1 of the Law has the income from the dividend of the profits (dividend actually distributed within the enforcement area of the Law from a corporation during the period stated below, in the case of the dividend of non-par stock) or of surpluses to be distributed during the period from January 1 to March 31, 1952, he shall be liable to pay the income tax regardless of the provision of Article 1 paragraphs 2 and 3 of the Law. In this case, the income tax shall, regardless of the provisions of Article 9 paragraph 1 item 2 and Article 13 of the Law, be imposed by separating such income from other incomes and applying the tax rate of 20% to the amount to be distributed (the amount actually distributed, in the case of the dividend of non-par stock). 2 A person who pays the income provided for in the preceding paragraph within the enforcement area of the Law to an individual coming under the provision of Article 1 paragraph 1 of the Law or an individual or a corporation coming under the provision of the preceding paragraph shall withhold the income tax computed by applying the tax rate of 20% to the payable amount at the time of payment and transmit the income tax concerned to the Government by the 10th of the following month of the month covering the day of withholding. 3 In applying the provisions of the Law, the income tax to be withheld and transmitted in accordance with the provision of the preceding paragraph shall be considered as the income tax to be withheld and transmitted in accordance with the provision of Article 37, and a person who is liable to withhold the income tax in accordance with the provision of the preceding paragraph as a person who is liable to withhold the income tax in accordance with the provision of Article 37 of the Law, and the income to be withheld in accordance with the provision of the preceding paragraph as the income to be withheld in accordance with the provision of Article 37 of the Law. In applying the provisions of Articles 69-(2), 72 and 74 of the Law (only the part relating to the provisions of Article 69-(2) of the Law), the income tax to be withheld in accordance with the provision of the preceding paragraph shall be considered as the income tax to be withheld in accordance with the provision of Article 37 of the Law.

(Non-application of this Law to the Provisional Return, Etc.) Article 20. The provision of this Law shall not apply to the application of the provisions of Chapter III Section 1 of the Law (including the penal provisions relating to the provisions concerned), payment of the income tax for the first and second periods for the calendar year 1952 in accordance with the provisions of Articles 30, 31 and 33 of the Law and the withholding of income tax under the provision of Article 38 for the earned income and retirement income paid before October 31, 1951.

Supplementary Provisions: 1 This Law shall come into force as from the day of its promulgation. 2 A person, who filed before the enforcement of this Law a return under the provision, of Article 29 paragraph 1 or 2 of the Law as to the income tax due for the calendar year 1951 or who, before the enforcement of this Law, was subject to the determination under the provision of Article 46 paragraph 4 of the Law which applies mutatis mutandis in paragraph 5 of the same Article with respect to the income tax due for the said year, in case the matters stated in such a return or matters concerning such determination (if the correction concerning these matters under the provision of Article 46 paragraphs 1 to 3 inclusive which apply mutatis mutandis in paragraph 5 of the same Article or of paragraph 6 of the same Article, is made before the enforcement of this Law, the matters after such correction) are required to be changed due to the application of this Law, may claim a correction to the Government within two months after the enforcement of this Law as to the matters thus required to be changed. 3 In applying the provision of Article 27 paragraphs 7 and 8 of the Law and of Chapter VI of the Law, the claim for correction under the provision of the preceding paragraph shall be deemed to be the claim for correction under the provision of Article 27 paragraph 6 of the Law. 4 In cases where the income tax for the calendar year 1951 and the disposal charges of delinquency thereof legally paid become the overpaid one due to changes or lapses of tax liability under the provisions of this Law, the provision of the proviso to Article 31-(6) paragraph 4 of the National Tax Collection Law (Law No.21 of 1897) shall not apply thereto. Annexed Table No. I. Income Tax Amount Table under Article 6 (1) Taxable total income, adjusted income or secondary adjusted income (a) Tax amount (b) b/a Taxable total income, adjusted income or secondary adjusted income (a) Tax amount (b) b/a Taxable total income, adjusted income of secondary adjusted income (a) Tax amount (b) b/a At least But less than At least But less than At least But less than yenl yen yen % yen yen yen % yen yen yen % Leaa than 500 yen 0 0 51,000 52,000 10,230 20 112,000 114,000 25,260 22 500 1,000 100 20 52,000 53,000 10,460 20 114,000 116,000 25,820 22 1,000 1,500 200 20 53,000 54,000 10,690 20 116,000 118,000 26,380 22 1,500 2,000 300 20 54,000 55,000 10,920 20 118,000 120,000 26,940 22 2,000 2,500 400 20 55,000 56,000 11,150 20 120,000 122,000 27,500 22 2,500 3,000 500 20 56,000 57,000 11,380 20 122,000 124,000 28,100 23 3,000 3,500 600 20 57,000 58,000 11,610 20 124,000 126,000 28,700 23 3,500 4,000 700 20 58,000 59,000 11,840 20 126,000 128,000 29,300 23 4,000 5,000 800 20 59,000 60,000 12,070 20 128,000 130,000 29,900 23 5,000 6,000 1,000 20 60,000 61,000 12,300 20 130,000 132,000 30,500 23 6,000 7,000 1,200 20 61,000 62,000 12,530 20 132,000 134,000 31,100 23 7,000 8,000 1,400 20 62,000 63,000 12,760 20 134,000 136,000 31,700 23 8,000 9,000 1,600 20 63,000 64,000 12,990 20 136,000 138,000 32,300 23 9,000 10,000 1,800 20 64,000 65,000 13,220 20 138,000 140,000 32,900 23 10,000 11,000 2,000 20 65,000 66,000 13,450 20 140,000 142,000 33,500 23 11,000 12,000 2,200 20 66,000 67,000 13,680 20 142,000 144,000 34,100 24 12,000 13,000 2,400 20 67,000 68,000 13,910 20 144,000 146,000 34,700 24 13,000 14,000 2,600 20 68,000 69,000 14,140 20 146,000 148,000 35,800 24 14,000 15,000 2,800 20 69,000 70,000 14,370 20 148,000 150,000 35,900 24 15,000 16,000 3,000 20 70,000 71,000 14,600 20 150,000 152,000 36,500 24 16,000 17,000 3,200 20 71,000 72,000 14,830 20 152,000 154,000 37,160 24 17,000 18,000 3,400 20 72,000 73,000 15,060 20 154,000 156,000 37,820 24 18,000 19,000 3,600 20 73,000 74,000 15,290 20 156,000 158,000 38,480 24 19,000 20,000 3,800 20 74,000 75,000 15,520 20 158,000 160,000 39,140 24 20,000 21,000 4,000 20 75,000 76,000 15,750 21 160,000 162,000 39,800 24 21,000 22,000 4,200 20 76,000 77,000 15,980 21 162,000 164,000 40,460 24 22,000 23,000 4,400 20 77,000 78,000 16,210 21 164,000 166,000 41,120 25 23,000 24,000 4,600 20 78,000 79,000 16,440 21 166,000 168,000 41,780 25 24,000 25,000 4,800 20 79,000 80,000 16,670 21 168,000 170,000 42,440 25 25,000 26,000 5,000 20 80,000 81,000 16,900 21 170,000 172,000 43,100 25 26,000 27,000 5,200 20 81,000 82,000 17,150 21 172,000 174,000 43,760 25 27,000 28,000 5,400 20 82,000 83,000 17,400 21 174,000 176,000 44,420 25 28,000 29,000 5,600 20 83,000 84,000 17,650 21 176,000 178,000 45,080 25 29,000 30,000 5,800 20 84,000 85,000 17,900 21 178,000 180,000 45,740 25 30,000 31,000 6,000 20 85,000 86,000 18,150 21 180,000 182,000 46,400 25 31,000 32,000 6,200 20 86,000 87,000 18,400 21 182,000 184,000 47,060 25 32,000 33,000 6,400 20 87,000 88,000 18,650 21 184,000 186,000 47,720 25 33,000 34,000 6,600 20 88,000 89,000 18,900 21 186,000 188,000 48,380 26 34,000 35,000 6,800 20 89,000 90,000 19,150 21 188,000 190,000 49,040 26 35,000 36,000 7,000 20 90,000 91,000 19,400 21 190,000 192,000 49,700 26 36,000 37,000 7,200 20 91,000 92,000 19,650 21 192,000 194,000 50,360 26 37,000 38,000 7,400 20 92,000 93,000 19,900 21 194,000 196,000 51,020 26 38,000 39,000 7,600 20 93,000 94,000 20,150 21 196,000 198,000 51,680 26 39,000 40,000 7,800 20 94,000 95,000 20,400 21 198,000 200,000 52,340 26 40,000 41,000 8,000 20 95,000 96,000 20,650 21 200,000 202,000 53,000 26 41,000 42,000 8,200 20 96,000 97,000 20,900 21 202,000 204,000 53,760 26 42,000 43,000 8,400 20 97,000 98,000 21,150 21 204,000 206,000 54,520 26 43,000 44,000 8,600 20 98,000 99,000 21,400 21 206,000 208,000 55,280 26 44,000 45,000 8,800 20 99,000 100,000 21,650 21 208,000 210,000 56,040 26 45,000 46,000 9,000 20 100,000 102,000 21,900 21 210,000 212,000 56,800 27 46,000 47,000 9,200 20 102,000 104,000 22,460 22 212,000 214,000 57,560 27 47,000 48,000 9,400 20 104,000 106,000 23,020 22 214,000 216,000 58,320 27 48,000 49,000 9,600 20 106,000 108,000 23,580 22 216,000 218,000 59,080 27 49,000 50,000 9,800 20 108,000 110,000 24,140 22 218,000 220,000 59,840 27 50,000 51,000 10,000 20 110,000 112,000 24,700 22 220,000 222,000 60,600 27 (2) Taxable total income, adjusted income, or secondary adjusted income (a) Tax amount (b) b/a Taxable total income, adjusted income or secondary adjusted income (a) Tax amount (b) b/a Taxable, total income adjusted income or secondary adjusted income (a) Tax amount (b) b/a At least But less than At least But less than At least But less than yen yen yen % yen yen yen % yen yen yen % 222,000 224,000 61,360 27 383,000 386,000 126,690 33 548,000 551,000 200,640 36 224,000 226,000 62,120 27 386,000 389,000 127,980 33 551,000 554,000 201,480 36 226,000 228,000 62,880 27 389,000 392,000 129,270 33 554,000 557,000 202,920 36 228,000 230,000 63,640 27 392,000 395,000 130,560 33 557,000 560,000 204,360 36 230,000 233,000 64,400 28 395,000 398,000 131,850 33 560,000 563,000 205,800 36 233,000 236,000 65,540 28 398,000 401,000 133,140 33 563,000 566,000 207,240 36 236,000 239,000 66,680 28 401,000 404,000 134,430 33 566,000 569,000 208,680 36 239,000 242,000 67,820 28 404,000 407,000 135,720 33 569,000 572,000 210,120 36 242,000 245,000 68,960 28 407,000 410,000 137,010 33 572,000 575,000 211,560 36 245,000 248,000 70,100 28 410,000 413,000 138,300 33 575,000 578,000 213,000 37 248,000 251,000 71,240 28 413,000 416,000 139,590 33 578,000 581,000 214,440 37 251,000 254,000 72,380 28 416,000 419,000 140,880 33 581,000 584,000 215,880 37 254,000 257,000 73,520 28 419,000 422,000 142,170 33 584,000 587,000 217,320 37 257,000 260,000 74,660 29 422,000 425,000 143,460 33 587,000 590,000 218,760 37 260,000 263,000 75,800 29 425,000 428,000 144,750 34 590,000 593,000 220,200 37 263,000 266,000 76,940 29 428,000 431,000 146,040 34 593,000 596,000 221,640 37 266,000 269,000 78,080 29 431,000 434,000 147,330 34 595,000 599,000 223,080 37 269,000 272,000 79,220 29 434,000 437,000 148,620 34 599,000 602,000 224,520 37 272,000 275,000 80,360 29 437,000 440,000 149,910 34 602,000 605,000 225,960 37 275,000 278,000 81,500 29 440,000 443,000 151,200 34 605,000 608,000 227,400 37 278,000 281,000 82,640 29 443,000 446,000 152,490 34 608,000 611,000 228,840 37 281,000 284,000 83,780 29 446,000 449,000 153,780 34 611,000 614,000 230,280 37 284,000 287,000 84,920 29 449,000 452,000 155,070 34 614,000 617,000 231,720 37 287,000 290,000 86,060 29 452,000 455,000 156,360 34 617,000 620,000 233,160 37 290,000 293,000 87,200 30 455,000 458,000 157,650 34 620,000 623,000 234,600 37 293,000 296,000 88,340 30 458,000 461,000 158,940 34 623,000 626,000 226,040 37 296,000 299,000 89,480 30 461,000 464,000 160,230 34 626,000 629,000 237,480 37 299,000 302,000 90,620 30 464,000 467,000 161,520 34 629,000 632,000 238,920 37 302,000 305,000 91,860 30 467,000 470,000 162,810 34 632,000 635,000 240,360 38 305,000 308,000 93,150 30 470,000 473,000 164,100 34 635,000 638,000 241,800 38 308,000 311,000 94,440 30 473,000 476,000 165,390 34 638,000 641,000 243,240 38 311,000 314,000 95,730 30 476,000 479,000 166,680 35 641,000 644,000 244,680 38 314,000 317,000 97,020 30 479,000 482,000 167,970 35 644,000 647,000 246,120 38 317,000 320,000 98,310 31 482,000 485,000 169,260 35 647,000 650,000 247,560 38 320,000 323,000 99,600 31 485,000 488,000 170,550 35 323,000 326,000 100,890 31 488,000 491,000 171,840 35 650,000 1,000,000 Amt. after deducting 63,000 yen from the amt. equal to 4% of the amt. in (a) 326,000 329,000 102,180 31 491,000 494,000 173,130 35 329,000 332,000 103,470 31 494,000 497,000 174,420 35 332,000 335,000 104,760 31 497,000 500,000 175,710 35 335,000 338,000 106,050 31 500,000 503,000 177,000 35 338,000 341,000 107,340 31 503,000 506,000 178,440 35 341,000 344,000 108,630 31 506,000 509,000 179,880 35 Amt. after deducting 113,000 yen from the amt. equal to 53% of the amt. in (a) 344,000 347,000 109,920 31 509,000 512,000 181,320 35 1,000,000 2,000,000 347,000 350,000 111,210 32 512,000 515,000 182,760 35 350,000 353,000 112,500 32 515,000 518,000 184,200 35 353,000 356,000 113,790 32 518,000 521,000 185,640 35 356,000 359,000 115,080 32 521,000 524,000 187,080 35 359,000 362,000 116,370 32 524,000 527,000 188,520 35 362,000 365,000 117,660 32 527,000 530,000 189,960 36 365,000 368,000 118,950 32 530,000 533,000 191,400 36 More than 2,000,000 yen Amt. after deducting 153,000 yen from the amt. equal to 55% of the amt. in (a) 368,000 371,000 120,240 32 533,000 536,000 192,840 36 371,000 120,240 32 533,000 536,000 192,840 36 374,000 377,000 122,820 32 539,000 542,000 195,720 36 377,000 380,000 124,110 32 542,000 545,000 197,160 36 380,000 383,000 125,400 33 545,000 548,000 198,600 36 Remarks: The taxable total income means the amount obtained by deducting the amounts of deductions for calamity, medical expense and insurance premium, dependency exemption and basic exemption and the adjusted income or secondary adjusted income means the amount computed in accordance with the provision of Article 14 item 1 or Article 14-(2) paragraph 1 item 1 of the Law which is substituted by the provision of Article 6 paragraphs 2 and 3 in case a taxpayer has any fluctuating income. Annexed Table No. II. Withholding Income Tax Amount Table for Earned Income (Withholding Income Tax Amount Table under Article 38 Paragraph 1 Items 1 and 5 of the Law) a. Monthly basis (1) Amount of earned income A. Tax amount under Article 38 paragraph 1 item 1 of the Law B. Tax amount under Art.38 par.1 item 5 of the Law Number of dependents 0 1 2 3 4 5 6 7 8 9 10 At least But less than Tax amount yen yen yen yen yen yen yen yen yen yen yen yen yen Amount equal to 17% of earned income amount Less than 5,000 yen 0 0 0 0 0 0 0 0 0 0 0 yen 5,000 5,200 16 0 0 0 0 0 0 0 0 0 0 850 5,200 5,400 50 0 0 0 0 0 0 0 0 0 0 884 5,400 5,600 84 0 0 0 0 0 0 0 0 0 0 918 5,600 5,800 118 0 0 0 0 0 0 0 0 0 0 952 5,800 6,000 152 0 0 0 0 0 0 0 0 0 0 986 6,000 6,200 186 0 0 0 0 0 0 0 0 0 0 1,020 6,200 6,400 220 0 0 0 0 0 0 0 0 0 0 1,054 6,400 6,600 254 0 0 0 0 0 0 0 0 0 0 1,088 6,600 6,800 288 0 0 0 0 0 0 0 0 0 0 1,122 6,800 7,000 322 0 0 0 0 0 0 0 0 0 0 1,156 7,000 7,200 356 23 0 0 0 0 0 0 0 0 0 1,190 7,200 7,400 390 57 0 0 0 0 0 0 0 0 0 1,224 7,400 7,600 424 91 0 0 0 0 0 0 0 0 0 1,258 7,600 7,800 458 125 0 0 0 0 0 0 0 0 0 1,292 7,800 8,000 492 159 0 0 0 0 0 0 0 0 0 1,326 8,000 8,200 526 193 0 0 0 0 0 0 0 0 0 1,367 8,200 8,400 560 227 0 0 0 0 0 0 0 0 0 1,409 8,400 8,600 594 261 0 0 0 0 0 0 0 0 0 1,452 8,600 8,800 628 295 0 0 0 0 0 0 0 0 0 1,494 8,800 9,000 662 329 0 0 0 0 0 0 0 0 0 1,537 9,000 9,200 696 363 29 0 0 0 0 0 0 0 0 1,579 9,200 9,400 730 397 63 0 0 0 0 0 0 0 0 1,622 9,400 9,600 764 431 97 0 0 0 0 0 0 0 0 1,664 9,600 9,800 798 465 131 0 0 0 0 0 0 0 0 1,707 9,800 10,000 832 499 165 0 0 0 0 0 0 0 0 1,749 10,000 10,200 866 533 199 0 0 0 0 0 0 0 0 1,792 10,200 10,400 900 567 233 0 0 0 0 0 0 0 0 1,834 10,400 10,600 934 601 267 0 0 0 0 0 0 0 0 1,877 10,600 10,800 968 635 301 0 0 0 0 0 0 0 0 1,919 10,800 11,000 1,002 669 335 2 0 0 0 0 0 0 0 1,962 11,000 11,200 1,036 730 369 36 0 0 0 0 0 0 0 2,004 11,200 11,400 1,070 737 403 70 0 0 0 0 0 0 0 2,047 11,400 11,600 1,104 771 437 104 0 0 0 0 0 0 0 2,089 11,600 11,800 1,138 805 471 138 0 0 0 0 0 0 0 2,132 11,800 12,000 1,172 839 505 172 0 0 0 0 0 0 0 2,176 12,000 12,200 1,206 873 539 206 0 0 0 0 0 0 0 2,227 12,200 12,400 1,240 907 573 240 0 0 0 0 0 0 0 2,278 12,400 12,600 1,274 941 607 274 24 0 0 0 0 0 0 2,329 12,600 12,800 1,308 975 641 308 58 0 0 0 0 0 0 2,380 12,800 13,000 1,345 1,009 675 342 92 0 0 0 0 0 0 2,431 13,000 13,200 1,387 1,043 709 376 126 0 0 0 0 0 0 2,482 13,200 13,400 1,430 1,077 743 410 160 0 0 0 0 0 0 2,533 13,400 13,600 1,472 1,111 777 444 194 0 0 0 0 0 0 2,584 13,600 13,800 1,515 1,145 811 478 228 0 0 0 0 0 0 2,635 13,800 14,000 1,557 1,179 845 512 262 12 0 0 0 0 0 2,686 14,000 14,200 1,600 1,213 879 546 296 46 0 0 0 0 0 2,737 14,200 14,400 1,642 1,247 913 580 330 80 0 0 0 0 0 2,788 14,400 14,600 1,685 1,281 947 614 364 114 0 0 0 0 0 2,839 14,600 14,800 1,727 1,315 981 648 398 148 0 0 0 0 0 2,890 14,800 15,000 1,770 1,353 1,015 682 432 182 0 0 0 0 0 2,941 15,000 15,500 1,812 1,396 1,049 716 466 216 0 0 0 0 0 2,992 15,500 16,000 1,919 1,502 1,134 801 551 301 51 0 0 0 0 3,119 16,000 16,500 2,025 1,608 1,219 886 636 386 136 0 0 0 0 3,247 16,500 17,000 2,131 1,714 1,304 971 721 471 221 0 0 0 0 3,374 17,000 17,500 2,266 1,833 1,416 1,066 816 566 316 66 0 0 0 3,517 a. Monthly basis (2) Amount of earned income A. Tax amount under Article 38 paragpaph 1 item 1 of the Law B. Tax amount under Art.38 par.1 item 5 of the Law Number of dependents 0 1 2 3 4 5 6 7 8 9 10 At least But less than Tax amount yen yen yen yen yen yen yen yen yen yen yen yen yen yen 17,500 18,000 2,416 1,958 1,541 1,166 916 666 416 166 0 0 0 3,667 18,000 18,500 2,566 2,083 1,666 1,266 1,016 766 516 266 16 0 0 3,817 18,500 19,000 2,716 2,216 1,791 1,375 1,116 866 616 366 116 0 0 3,967 19,000 19,500 2,866 2,366 1,916 1,500 1,216 966 716 466 216 0 0 4,117 19,500 20,000 3,016 2,516 2,041 1,625 1,316 1,066 816 566 316 66 0 4,284 20,000 20,500 3,166 2,666 2,166 1,750 1,437 1,166 916 666 416 166 0 4,459 20,500 21,000 3,316 2,816 2,316 1,875 1,562 1,266 1,016 766 516 266 16 4,634 21,000 21,500 3,466 2,966 2,466 2,000 1,687 1,375 1,116 866 616 366 116 4,809 21,500 22,000 3,616 3,116 2,616 2,125 1,812 1,500 1,216 966 716 466 216 4,984 22,000 22,500 3,766 3,266 2,766 2,266 1,937 1,625 1,316 1,066 816 566 316 5,159 22,500 23,000 3,916 3,416 2,916 2,416 2,062 1,750 1,437 1,166 916 666 416 5,334 23,000 23,500 4,066 3,566 3,066 2,566 2,191 1,875 1,562 1,266 1,016 766 516 5,509 23,500 24,000 4,225 3,716 3,216 2,716 2,341 2,000 1,687 1,375 1,116 866 616 5,684 24,000 24,500 4,400 3,866 3,366 2,866 2,491 2,125 1,812 1,500 1,216 966 716 5,859 24,500 25,000 4,575 4,016 3,516 3,016 2,641 2,266 1,937 1,625 1,316 1,066 816 6,034 25,000 25,500 4,750 4,166 3,666 3,166 2,791 2,416 2,062 1,750 1,437 1,166 916 6,209 25,500 26,000 4,925 4,342 3,816 3,316 2,941 2,566 2,191 1,875 1,562 1,266 1,016 6,384 26,000 26,500 5,100 4,517 3,966 3,466 3,091 2,716 2,341 2,000 1,687 1,375 1,116 6,559 26,500 27,000 5,275 4,692 4,116 3,616 3,241 2,866 2,491 2,125 1,812 1,500 1,216 6,734 27,000 27,500 5,450 4,867 4,233 3,766 3,391 3,016 2,641 2,266 1,937 1,625 1,316 6,909 27,500 28,000 5,625 5,042 4,458 3,916 3,541 3,166 2,791 2,416 2,062 1,750 1,437 7,084 28,000 28,500 5,800 5,217 4,633 4,066 3,691 3,316 2,941 2,566 2,191 1,875 1,562 7,284 28,500 29,000 5,975 5,392 4,808 4,225 3,841 3,466 3,091 2,716 2,341 2,000 1,687 7,484 29,000 29,500 6,150 5,567 4,983 4,400 3,991 3,616 3,241 2,866 2,491 2,125 1,812 7,684 29,500 30,000 6,325 5,742 5,158 4,575 4,141 3,766 3,391 3,016 2,641 2,266 1,937 7,884 30,000 30,500 6,500 5,917 5,333 4,750 4,312 3,916 3,541 3,166 2,791 2,416 2,062 8,084 30,500 31,000 6,675 6,092 5,508 4,925 4,487 4,066 3,691 3,316 2,941 2,566 2,191 8,284 31,000 31,500 6,850 6,267 5,683 5,100 4,662 4,225 3,841 3,466 3,091 2,716 2,341 8,484 31,500 32,000 7,025 6,442 5,858 5,275 4,837 4,400 3,991 3,616 3,241 2,866 2,491 8,684 32,000 32,500 7,217 6,617 6,033 5,450 5,012 4,575 4,141 3,766 3,391 3,016 2,641 8,884 32,500 33,000 7,417 6,792 6,208 5,625 5,187 4,750 4,312 3,916 3,541 3,166 2,791 9,084 33,000 33,500 7,617 6,967 6,383 5,800 5,362 4,925 4,487 4,066 3,691 3,316 2,941 9,284 33,500 34,000 7,817 7,150 6,558 5,975 5,537 5,100 4,662 4,225 3,841 3,466 3,091 9,484 34,000 34,500 8,017 7,350 6,733 6,150 5,712 5,275 4,837 4,400 3,991 3,616 3,241 9,684 34,500 35,000 8,217 7,550 6,908 6,325 5,887 5,450 5,012 4,575 4,141 3,766 3,391 9,884 35,000 36,000 8,417 7,750 7,083 6,500 6,062 5,625 5,187 4,750 4,312 3,916 3,541 10,084 36,000 37,000 8,817 8,150 7,483 6,850 6,412 5,975 5,537 5,100 4,662 4,225 3,841 10,484 37,000 38,000 9,217 8,550 7,883 7,216 6,762 6,325 5,887 5,450 5,012 4,575 4,141 10,884 38,000 39,000 9,617 8,950 8,283 7,616 7,116 6,675 6,237 5,800 5,362 4,925 4,487 11,284 39,000 40,000 10,017 9,350 8,683 8,016 7,516 7,025 6,587 6,150 5,712 5,275 4,837 11,684 40,000 41,000 10,417 9,750 9,083 8,416 7,916 7,416 6,937 6,500 6,062 5,625 5,187 12,084 41,000 42,000 10,817 10,150 9,483 8,816 8,316 7,816 7,016 6,850 6,412 5,975 5,537 12,484 42,000 43,000 11,217 10,550 9,883 9,216 8,716 8,216 7,716 7,216 6,762 6,325 5,887 12,884 43,000 44,000 11,617 10,950 10,283 9,616 9,116 8,616 8,116 7,616 7,116 6,675 6,237 13,284 44,000 45,000 12,017 11,350 10,683 10,016 9,516 9,016 8,516 8,016 7,516 7,025 6,587 13,684 45,000 46,000 12,417 11,750 11,083 10,416 9,916 9,416 8,916 8,416 7,916 7,416 6,937 14,125 46,000 47,000 12,817 12,150 11,483 10,816 10,316 9,816 9,316 8,816 8,316 7,816 7,316 14,575 47,000 48,000 13,217 12,550 11,883 11,216 10,716 10,216 9,716 9,216 8,716 8,216 7,716 15,025 48,000 49,000 13,617 12,950 12,283 11,616 11,116 10,616 10,116 9,616 9,116 8,616 8,116 15,475 49,000 50,000 14,049 13,350 12,683 12,016 11,516 11,016 10,516 10,016 9,516 9,016 8,516 15,925 50,000 51,000 14,499 13,750 13,083 12,416 11,916 11,416 10,916 10,416 9,916 9,416 8,916 16,375 51,000 52,000 14,949 14,199 13,483 12,816 12,316 11,816 11,316 10,816 10,316 9,816 9,316 16,825 52,000 53,000 15,399 14,649 13,899 13,216 12,716 12,216 11,716 11,216 10,716 10,216 9,716 17,275 53,000 54,000 15,849 15,099 14,349 13,616 13,116 12,616 12,116 11,616 11,116 10,616 10,116 17,725 54,000 55,000 16,299 15,549 14,799 14,049 13,516 13,016 12,516 12,016 11,516 11,016 10,516 18,175 55,000 56,000 16,749 15,999 15,249 14,499 13,936 13,416 12,916 12,416 11,916 11,416 10,916 18,625 56,000 57,000 17,199 16,449 15,699 14,949 14,386 13,824 13,316 12,816 12,316 11,816 11,316 19,075 57,000 58,000 17,649 16,899 16,149 15,399 14,836 14,274 13,716 13,216 12,716 12,216 11,716 19,525 58,000 59,000 18,099 17,349 16,599 15,849 15,286 14,724 14,161 13,616 13,116 12,616 12,116 19,975 59,000 60,000 18,549 17,799 17,049 16,299 15,736 15,174 14,611 14,049 13,516 13,016 12,516 20,425 a. Monthly basis (3) Amount of earned income A. Tax amount under Article 38 paragraph 1 item 1 of the Law B. Tax amount under Art.38 par.1 item 5 of the Law Number of dependents 0 1 2 3 4 5 6 7 8 9 10 At least But less than Tax amount yen yen yen yen yen yen yen yen yen yen yen yen yen Amount equal to 17% of earned income amount 60,000 61,500 18,999 18,249 17,499 16,749 16,186 15,624 15,061 14,499 13,936 13,416 12,916 20,875 61,500 63,000 19,674 18,924 18,174 17,424 16,861 16,299 15,736 15,174 14,611 14,049 13,516 21,550 63,000 64,500 20,349 19,599 18,849 18,099 17,536 16,974 16,411 15,849 15,286 14,724 14,161 22,225 64,500 66,000 21,024 20,274 19,524 18,774 18,211 17,649 17,086 16,524 15,961 15,399 14,836 22,900 66,000 67,500 21,699 20,949 20,199 19,449 18,886 18,324 17,761 17,199 16,636 16,074 15,511 23,575 67,500 69,000 22,374 21,624 20,874 20,124 19,561 18,999 18,436 17,874 17,311 16,749 16,186 24,250 69,000 70,500 23,049 22,299 21,549 20,799 20,236 19,674 19,111 18,549 17,986 17,424 16,861 24,925 70,500 72,000 23,724 22,974 22,224 21,474 20,911 20,349 19,786 19,224 18,661 18,099 17,536 25,600 72,000 73,500 24,399 23,649 22,899 22,149 21,586 21,024 20,461 19,899 19,336 18,774 18,211 26,275 73,500 75,000 25,074 24,324 23,574 22,824 22,261 21,699 21,136 20,574 20,011 19,449 18,886 26,950 75,000 76,500 25,749 24,999 24,249 23,499 22,936 22,374 21,811 21,249 20,686 20,124 19,561 27,625 76,500 78,000 26,424 25,274 24,924 24,174 23,611 23,049 22,486 21,924 21,361 20,799 20,236 28,300 78,000 79,500 27,099 26,349 25,599 24,849 24,286 23,724 23,161 22,599 22,036 21,474 20,911 28,975 79,500 81,000 27,774 27,024 26,274 25,524 24,961 24,399 23,836 23,274 22,711 22,149 21,586 29,650 81,000 82,500 28,449 27,699 26,949 26,199 25,636 25,074 24,511 23,949 23,386 22,824 22,261 30,325 82,500 84,000 29,124 28,374 27,624 26,874 26,311 25,749 25,186 24,624 24,061 23,499 22,936 31,000 84,000 85,500 29,799 29,049 28,299 27,549 26,986 26,424 25,861 25,299 24,736 24,174 23,611 31,675 85,500 87,000 30,474 29,724 28,974 28,224 27,661 27,099 26,536 25,974 25,411 24,849 24,286 32,350 87,000 88,500 31,149 30,399 29,649 28,899 28,336 27,774 27,211 26,649 26,086 25,524 24,961 33,083 88,500 90,000 31,824 31,074 30,324 29,574 29,011 28,449 27,886 27,324 26,761 26,199 25,636 33,833 90,000 91,500 32,499 31,749 30,999 30,249 29,686 29,124 28,561 27,999 27,436 26,874 26,311 34,583 91,500 93,000 33,249 32,424 31,674 30,924 30,361 29,799 29,236 28,674 28,111 27,549 26,986 35,333 93,000 94,500 33,999 33,166 32,349 31,599 31,036 30,474 29,911 29,349 28,786 28,224 27,661 36,083 94,500 96,000 34,749 33,916 33,082 32,274 31,711 31,149 30,586 30,024 29,461 28,899 28,336 36,833 96,000 97,500 35,499 34,666 33,832 32,999 32,386 31,824 31,261 30,699 30,136 29,574 29,011 37,583 97,500 99,000 36,249 35,416 34,582 33,749 33,124 32,499 31,936 31,374 30,811 30,249 29,686 38,333 99,000 100,500 36,999 36,166 35,332 34,499 33,874 33,249 32,624 32,049 31,486 30,924 30,361 39,083 100,500 102,000 37,749 36,916 36,082 35,249 34,624 33,999 33,374 32,749 32,161 31,599 31,036 39,833 102,000 103,500 38,499 37,666 36,832 35,999 35,374 34,749 34,124 33,499 32,874 32,274 31,711 40,583 103,500 105,000 39,249 38,416 37,582 36,749 36,124 35,499 34,874 34,249 33,624 32,999 32,386 41,333 105,000円 39,999 39,166 38,332 37,499 36,874 36,249 35,624 34,999 34,374 33,749 33,124 42,083 More than 105,000 yen Total amount of tax on 105,000 yen and 50% excess amount over 105,000 yen Total amount of 42,083 yen and 50% of excess amount over 105,000 yen In case the number of dependents is more than the tax amount is computed by deducting 334 yen per capita of persons in excess over ten persons from the tax amount in case of ten persons - In case the exemption for physically handicapped persons, old aged persons, widows or working students is allowed to yourself the tax amount is computed by deducting 334 yen, every time one exemption is allowed, from the tax amount corresponding to your earned income and the number of dependents - (Remarks:How to compute your tax liability) (1) First find a line which corresponds to the amount of your earned income (excluding the persons who support more than ten dependents) and get your tax liability at the cross of the line and the column of the reported number of your dependents (in case the exemption for physically handicapped persons, old aged persons, widows or working students is allowed to yourself, the tax liability is computed by deducting 334 yen, every time one exemption is allowed, from the tax amount thus found in the Table). (2) The tax amount of the person who supports more than ten dependents is computed by deducting 334 yen per capita of persons in excess over ten persons from the tax amount in case of ten persons which is obtained according to the way in (1) above. (Note) "Article 38 paragraph 1 items 1 and 5 of the Law as" used in this Table shall be Article 38 paragraph 1 items 1 and 5 of the Law which is substituted by the provision of Article 16 paragraph 1 of this Law. Annexed Table No. II. Withholding Income Tax Amount Table for Earned Income (Withholding Income Tax Amount Table under Article 38 Paragraph 1 Items 1 and 5 of the Law) b. Weekly basis (1) Amount of earned income A. Tax amount under Article 38 paragraph 1 item 1 of the Law B. Tax amount under Art.38 par.1 item 5 of the Law Number of dependents 0 1 2 3 4 5 6 7 8 9 10 At least But less than Tax amount yen yen yen yen yen yen yen yen yen yen yen yen yen Amount equal to 17% of earned income amount Less than 1160 yen 0 0 0 0 0 0 0 0 0 0 0 yen 1,160 1,200 2 0 0 0 0 0 0 0 0 0 0 197 1,200 1,250 9 0 0 0 0 0 0 0 0 0 0 204 1,250 1,300 17 0 0 0 0 0 0 0 0 0 0 212 1,300 1,350 26 0 0 0 0 0 0 0 0 0 0 221 1,350 1,400 34 0 0 0 0 0 0 0 0 0 0 229 1,400 1,450 43 0 0 0 0 0 0 0 0 0 0 238 1,450 1,500 51 0 0 0 0 0 0 0 0 0 0 246 1,500 1,550 60 0 0 0 0 0 0 0 0 0 0 255 1,550 1,600 68 0 0 0 0 0 0 0 0 0 0 263 1,600 1,650 77 0 0 0 0 0 0 0 0 0 0 272 1,650 1,700 85 7 0 0 0 0 0 0 0 0 0 280 1,700 1,750 94 16 0 0 0 0 0 0 0 0 0 289 1,750 1,800 102 24 0 0 0 0 0 0 0 0 0 297 1,800 1,850 111 33 0 0 0 0 0 0 0 0 0 306 1,850 1,900 119 41 0 0 0 0 0 0 0 0 0 315 1,900 1,950 128 50 0 0 0 0 0 0 0 0 0 325 1,950 2,000 136 58 0 0 0 0 0 0 0 0 0 336 2,000 2,050 145 67 0 0 0 0 0 0 0 0 0 347 2,050 2,100 153 75 0 0 0 0 0 0 0 0 0 357 2,100 2,150 162 84 6 0 0 0 0 0 0 0 0 368 2,150 2,200 170 92 14 0 0 0 0 0 0 0 0 378 2,200 2,250 179 101 23 0 0 0 0 0 0 0 0 389 2,250 2,300 187 109 31 0 0 0 0 0 0 0 0 400 2,300 2,350 196 118 40 0 0 0 0 0 0 0 0 410 2,350 2,400 204 126 48 0 0 0 0 0 0 0 0 421 2,400 2,450 213 135 57 0 0 0 0 0 0 0 0 432 2,450 2,500 221 143 65 0 0 0 0 0 0 0 0 442 2,500 2,550 230 152 74 0 0 0 0 0 0 0 0 453 2,550 2,600 238 160 82 4 0 0 0 0 0 0 0 463 2,600 2,650 247 169 91 13 0 0 0 0 0 0 0 474 2,650 2,700 255 177 99 21 0 0 0 0 0 0 0 485 2,700 2,750 264 186 108 30 0 0 0 0 0 0 0 495 2,750 2,800 272 194 116 38 0 0 0 0 0 0 0 506 2,800 2,850 281 203 125 47 0 0 0 0 0 0 0 519 2,850 2,900 289 211 133 55 0 0 0 0 0 0 0 531 2,900 2,950 298 220 142 64 6 0 0 0 0 0 0 544 2,950 3,000 306 228 150 72 14 0 0 0 0 0 0 557 3,000 3,050 316 237 159 81 23 0 0 0 0 0 0 570 3,050 3,100 326 245 167 89 31 0 0 0 0 0 0 582 3,100 3,150 337 254 176 98 40 0 0 0 0 0 0 595 3,150 3,200 348 262 184 106 48 0 0 0 0 0 0 608 3,200 3,250 358 271 193 115 57 0 0 0 0 0 0 621 3,250 3,300 369 279 201 123 65 7 0 0 0 0 0 633 3,300 3,350 380 288 210 132 74 15 0 0 0 0 0 646 3,350 3,400 390 296 218 140 82 24 0 0 0 0 0 659 3,400 3,450 401 305 227 149 91 32 0 0 0 0 0 672 3,450 3,500 411 314 235 157 99 41 0 0 0 0 0 684 3,500 3,550 422 325 244 166 108 49 0 0 0 0 0 697 3,550 3,600 433 335 252 174 116 58 0 0 0 0 0 710 3,600 3,650 443 346 261 183 125 66 8 0 0 0 0 723 3,650 3,700 454 356 269 191 133 75 16 0 0 0 0 735 3,700 3,750 465 367 278 200 142 83 25 0 0 0 0 748 3,750 3,800 475 378 286 208 150 92 33 0 0 0 0 761 3,800 3,850 486 388 295 217 159 100 42 0 0 0 0 774 3,850 3,900 496 399 303 225 167 109 50 0 0 0 0 786 b. Weekly basis (2) Amount of earned income A. Tax amount under Article 38 paragraph 1 item 1 of the Law B. Tax amount under Art.38 par.1 item 5 of the Law Number of dependents 0 1 2 3 4 5 6 7 8 9 10 At least But less than Tax amount yen yen yen yen yen yen yen yen yen yen yen yen yen yen 3,900 3,950 507 410 312 234 176 117 59 1 0 0 0 799 3,950 4,000 522 422 325 244 186 127 69 11 0 0 0 814 4,000 4,100 537 435 337 254 196 137 79 21 0 0 0 829 4,100 4,200 567 460 362 274 216 157 99 41 0 0 0 859 4,200 4,300 597 485 387 294 236 177 119 61 2 0 0 889 4,300 4,400 627 510 412 315 256 197 139 81 22 0 0 919 4,400 4,500 657 540 437 340 276 217 159 101 42 0 0 949 4,500 4,600 687 570 462 365 296 237 179 121 62 4 0 981 4,600 4,700 717 600 487 390 317 257 199 141 82 24 0 1,016 4,700 4,800 747 630 513 415 342 277 219 161 102 44 0 1,051 4,800 4,900 777 660 543 440 367 297 239 181 122 64 5 1,086 4,900 5,000 807 690 573 465 392 319 259 201 142 84 25 1,121 5,000 5,100 837 720 603 490 417 344 279 221 162 104 45 1,156 5,100 5,200 867 750 633 516 442 369 299 241 182 124 65 1,191 5,200 5,300 897 780 663 546 467 394 321 261 202 144 85 1,226 5,300 5,400 927 810 693 576 492 419 346 281 222 164 105 1,261 5,400 5,500 957 840 723 606 519 444 371 301 242 184 125 1,296 5,500 5,600 991 870 753 636 549 469 396 323 262 204 145 1,331 5,600 5,700 1,026 900 783 666 579 494 421 348 282 224 165 1,366 5,700 5,800 1,061 930 813 696 609 521 446 373 302 244 185 1,401 5,800 5,900 1,096 960 843 726 639 551 471 398 325 264 205 1,436 5,900 6,000 1,131 994 873 756 669 581 496 423 350 284 225 1,471 6,000 6,100 1,166 1,029 903 786 699 611 524 448 375 304 245 1,506 6,100 6,200 1,201 1,064 933 816 729 641 554 473 400 327 265 1,541 6,200 6,300 1,236 1,099 963 846 759 671 584 498 425 352 285 1,576 6,300 6,400 1,271 1,134 998 876 789 701 614 526 450 377 305 1,611 6,400 6,500 1,306 1,169 1,033 906 819 731 644 556 475 402 329 1,646 6,500 6,600 1,341 1,204 1,068 936 849 761 674 586 500 427 354 1,685 6,600 6,700 1,376 1,239 1,103 966 879 791 704 616 528 452 379 1,725 6,700 6,800 1,411 1,274 1,138 1,001 909 821 734 646 558 477 404 1,765 6,800 6,900 1,446 1,309 1,173 1,036 939 851 764 676 588 502 429 1,805 6,900 7,000 1,481 1,344 1,208 1,071 969 881 794 706 618 531 454 1,845 7,000 7,100 1,516 1,379 1,243 1,106 1,004 911 824 736 648 561 479 1,885 7,100 7,200 1,551 1,414 1,278 1,141 1,039 941 854 766 678 591 504 1,925 7,200 7,300 1,586 1,449 1,313 1,176 1,074 971 884 796 708 621 533 1,965 7,300 7,400 1,621 1,484 1,348 1,211 1,109 1,007 914 826 738 651 563 2,005 7,400 7,500 1,656 1,519 1,383 1,246 1,144 1,042 944 856 768 681 593 2,045 7,500 7,600 1,696 1,554 1,418 1,281 1,179 1,077 974 886 798 711 623 2,085 7,600 7,700 1,736 1,589 1,453 1,316 1,214 1,112 1,009 916 828 741 653 2,125 7,700 7,800 1,776 1,624 1,488 1,351 1,249 1,147 1,044 946 858 771 683 2,165 7,800 7,900 1,816 1,660 1,523 1,386 1,284 1,182 1,079 977 888 801 713 2,205 7,900 8,000 1,856 1,700 1,558 1,421 1,319 1,217 1,114 1,012 918 831 743 2,245 8,000 8,250 1,896 1,740 1,593 1,456 1,354 1,252 1,149 1,047 948 861 773 2,285 8,250 8,500 1,996 1,840 1,684 1,544 1,441 1,339 1,237 1,135 1,033 936 848 2,385 8,500 8,750 2,096 1,940 1,784 1,631 1,529 1,427 1,324 1,222 1,120 1,018 923 2,485 8,750 9,000 2,196 2,040 1,884 1,728 1,616 1,514 1,412 1,310 1,208 1,105 1,003 2,585 9,000 9,250 2,296 2,140 1,984 1,828 1,711 1,602 1,499 1,397 1,295 1,193 1,091 2,685 9,250 9,500 2,396 2,240 2,084 1,928 1,811 1,694 1,587 1,485 1,383 1,280 1,178 2,785 9,500 9,750 2,496 2,340 2,184 2,028 1,911 1,794 1,677 1,572 1,470 1,368 1,266 2,885 9,750 10,000 2,596 2,440 2,284 2,128 2,011 1,894 1,777 1,661 1,558 1,455 1,353 2,985 10,000 10,250 2,696 2,540 2,384 2,228 2,111 1,994 1,877 1,761 1,645 1,543 1,441 3,085 10,250 10,500 2,796 2,640 2,484 2,328 2,211 2,094 1,977 1,861 1,744 1,630 1,528 3,185 10,500 10,750 2,896 2,740 2,584 2,428 2,311 2,194 2,077 1,961 1,844 1,727 1,616 3,295 10,750 11,000 2,996 2,840 2,684 2,528 2,411 2,294 2,177 2,061 1,944 1,827 1,710 3,407 11,000 11,250 3,096 2,940 2,784 2,628 2,511 2,394 2,277 2,161 2,044 1,927 1,810 3,520 11,250 11,500 3,196 3,040 2,884 2,728 2,611 2,494 2,377 2,261 2,144 2,027 1,910 3,632 11,500 11,750 3,307 3,140 2,984 2,828 2,711 2,594 2,477 2,361 2,244 2,127 2,010 3,745 11,750 12,000 3,419 3,244 3,084 2,928 2,811 2,694 2,577 2,461 2,344 2,227 2,110 3,857 12,000 12,250 3,532 3,356 3,184 3,028 2,911 2,794 2,677 2,561 2,444 2,327 2,210 3,970 12,250 12,500 3,644 3,469 3,293 3,128 3,011 2,894 2,777 2,661 2,544 2,427 2,310 4,082 b. Weekly basis (3) Amount of earned income A. Tax amount under Article 38 paragraph 1 item 1 of the Law B. Tax amount under Art.38 par.1 item 5 of the Law Number of dependents 0 1 2 3 4 5 6 7 8 9 10 At least But less than Tax amount yen yen yen yen yen yen yen yen yen yen yen yen yen yen 12,500 12,750 3,757 3,581 3,406 3,230 3,111 2,994 2,877 2,761 2,644 2,527 2,410 4,195 12,750 13,000 3,869 3,694 3,518 3,343 3,211 3,094 2,977 2,861 2,744 2,627 2,510 4,307 13,000 13,250 3,982 3,806 3,631 3,455 3,324 3,194 3,077 2,961 2,844 2,727 2,610 4,420 13,250 13,500 4,094 3,919 3,743 3,568 3,436 3,305 3,177 3,061 2,944 2,827 2,710 4,532 13,500 13,750 4,207 4,031 3,856 3,680 3,549 3,418 3,286 3,161 3,044 2,927 2,810 4,645 13,750 14,000 4,319 4,144 3,968 3,793 3,661 3,530 3,399 3,267 3,144 3,027 2,910 4,757 14,000 14,250 4,432 4,256 4,081 3,905 3,774 3,643 3,511 3,380 3,248 3,127 3,010 4,870 14,250 14,500 4,544 4,369 4,193 4,018 3,886 3,755 3,624 3,492 3,361 3,229 3,110 4,982 14,500 14,750 4,657 4,481 4,306 4,130 3,999 3,868 3,736 3,605 3,473 3,342 3,211 5,095 14,750 15,000 4,769 4,594 4,418 4,243 4,111 3,980 3,849 3,717 3,586 3,454 3,323 5,207 15,000 15,300 4,882 4,706 4,531 4,355 4,224 4,093 3,961 3,830 3,698 3,567 3,436 5,320 15,300 15,600 5,017 4,841 4,666 4,490 4,359 4,228 4,096 3,965 3,833 3,702 3,571 5,455 15,600 15,900 5,125 4,976 4,801 4,625 4,494 4,363 4,231 4,100 3,968 3,837 3,706 5,590 15,900 16,200 5,287 5,111 4,936 4,760 4,629 4,498 4,366 4,235 4,103 3,972 3,841 5,725 16,200 16,500 5,422 5,246 5,071 4,895 4,764 4,633 4,501 4,370 4,238 4,107 3,976 5,860 16,500 16,800 5,557 5,381 5,206 5,030 4,899 4,768 4,636 4,505 4,373 4,242 4,111 5,995 16,800 17,100 5,692 5,516 5,341 5,165 5,034 4,903 4,771 4,640 4,508 4,377 4,246 6,130 17,100 17,400 5,827 5,651 5,476 5,300 5,169 5,038 4,906 4,775 4,643 4,512 4,381 6,265 17,400 17,700 5,962 5,786 5,611 5,435 5,304 5,173 5,041 4,910 4,778 4,647 4,516 6,400 17,700 18,000 6,097 5,921 5,746 5,570 5,439 5,308 5,176 5,045 4,913 4,782 4,651 6,535 18,000 18,300 6,232 6,056 5,881 5,705 5,574 5,443 5,311 5,180 5,048 4,917 4,786 6,670 18,300 18,600 6,367 6,191 6,016 5,840 5,709 5,578 5,446 5,315 5,183 5,052 4,921 6,805 18,600 18,900 6,502 6,326 6,151 5,975 5,844 5,713 5,581 5,450 5,318 5,187 5,056 6,940 18,900 19,200 6,637 6,461 6,286 6,110 5,979 5,848 5,716 5,585 5,453 5,322 5,191 7,075 19,200 19,500 6,772 6,596 6,421 6,245 6,114 5,983 5,851 5,720 5,588 5,457 5,326 7,210 19,500 19,800 6,907 6,731 6,556 6,380 6,249 6,118 5,986 5,855 5,723 5,592 5,461 7,345 19,800 20,100 7,042 6,866 6,691 6,515 6,384 6,253 6,121 5,990 5,858 5,727 5,596 7,480 20,100 20,400 7,177 7,001 6,826 6,650 6,519 6,388 6,256 6,125 5,993 5,862 5,731 7,619 20,400 20,700 7,312 7,136 6,961 6,785 6,654 6,523 6,391 6,260 6,128 5,997 5,866 7,769 20,700 21,000 7,447 7,271 7,096 6,920 6,789 6,658 6,526 6,395 6,263 6,132 6,001 7,919 21,000 21,300 7,582 7,406 7,231 7,055 6,924 6,793 6,661 6,530 6,398 6,267 6,136 8,069 21,300 21,600 7,732 7,541 7,366 7,190 7,059 6,928 6,796 6,665 6,533 6,402 6,271 8,219 21,600 21,900 7,882 7,687 7,501 7,325 7,194 7,063 6,931 6,800 6,668 6,537 6,406 8,369 21,900 22,200 8,032 7,837 7,642 7,460 7,329 7,198 7,066 6,935 6,803 6,672 6,541 8,519 22,200 22,500 8,182 7,987 7,792 7,597 7,464 7,333 7,201 7,070 6,938 6,807 6,676 8,669 22,500 22,800 8,332 8,137 7,942 7,747 7,601 7,468 7,336 7,205 7,073 6,942 6,811 8,819 22,800 23,100 8,482 8,287 8,092 7,897 7,751 7,605 7,471 7,340 7,208 7,077 6,946 8,969 23,100 23,400 8,632 8,437 8,242 8,047 7,901 7,755 7,609 7,475 7,343 7,212 7,081 9,119 23,400 23,700 8,782 8,587 8,392 8,197 8,051 7,905 7,759 7,613 7,478 7,347 7,216 9,269 23,700 24,000 8,932 8,737 8,542 8,347 8,201 8,055 7,909 7,763 7,617 7,482 7,351 9,419 24,000 24,300 9,082 8,887 8,692 8,497 8,351 8,205 8,059 7,913 7,767 7,621 7,486 9,569 24,300 24,600 9,232 9,037 8,842 8,647 8,501 8,355 8,209 8,063 7,917 7,771 7,625 9,719 24,600 24,900 9,382 9,187 8,992 8,797 8,651 8,505 8,359 8,213 8,067 7,921 7,775 9,869 24,900 25,200 9,532 9,337 9,142 8,947 8,801 8,655 8,509 8,363 8,217 8,071 7,925 10,019 25,200 25,500 9,682 9,487 9,292 9,097 8,951 8,805 8,659 8,513 8,367 8,221 8,075 10,169 25,500円|] 9,832 9,637 9,442 9,247 9,101 8,955 8,809 8,663 8,517 8,371 8,225 10,319 More than 25,500 yen Total amount of the tax on 25,000 yen and 50% of excess amount over 25,500 yen Total amount of 10,319 yen and 50% of excess amount over 25,500 yen In case the number of dependents is more than ten the tax amount is computed by deducting 78 yen per capita of persons in excess over ten persons from the tax amount in the case of ten persons In case the exemption for physically handicapped persons old aged persons widows or working students is allowed to yourself, the tax amount is computed by deducting 78 yen, every time one examption is allowed from the tax amount corresponding to your earned income and the number of dependents (Remarks:How to compute your tax liability) (1) First, find a line which corresponds to the amount of your earned income (excluding the persons who support more than ten dependents) and get your tax liability at the cross of the line and the column of the reported number of your dependents (in case the exemption for physically handicapped persons, old aged persons, widows or working students is allowed to yourself, the tax liability is computed by deducting 78 yen, every time one exemption is allowed, from the tax amount thus found in the Table). (2) The tax amount of the person who supports more than ten dependents is computed by deducting 78 yen per capita of persons in excess over ten persons from the tax amount in case of ten persons which is obtained according to the way in (1) above. (Note) "Article 38 paragraph 1 items (1) and (5) of the Law" as used in this Table shall be Article 38 paragraph 1 items (1) and (5) of the Law which is substituted by the provision of Article 16 paragraph 1 of this Law. Annexed Table No. II. Withholding Income Tax Amount Table for Earned Income (Withholding Income Tax Amount Table under Article 38 Paragraph 1 Items 1, 5 and 6 of the Law) c. Daily basis (1) Amount of earned income A. Tax amount under Article 38 paragraph 1 item 1 of the Law B. Amt. under Art.38 par.1 item 5 of the Law C. Amt. under Art.38 par.1 item 6 of the Law Number of dependents 0 1 2 3 4 5 6 7 8 9 10 At least But less than Tax amount yen yen yen yen yen yen yen yen yen yen yen yen yen Amt.|equal to 17% of earned income amount yen Less than|170 yen 0 0 0 0 0 0 0 0 0 0 0 0 yen 170 180 1 0 0 0 0 0 0 0 0 0 0 28 0 180 190 2 0 0 0 0 0 0 0 0 0 0 30 0 190 200 4 0 0 0 0 0 0 0 0 0 0 32 0 200 210 6 0 0 0 0 0 0 0 0 0 0 34 0 210 220 7 0 0 0 0 0 0 0 0 0 0 35 0 220 230 9 0 0 0 0 0 0 0 0 0 0 37 0 230 240 11 0 0 0 0 0 0 0 0 0 0 39 0 240 250 13 1 0 0 0 0 0 0 0 0 0 40 0 250 260 14 3 0 0 0 0 0 0 0 0 0 42 0 260 270 16 5 0 0 0 0 0 0 0 0 0 44 0 270 280 18 6 0 0 0 0 0 0 0 0 0 46 0 280 290 19 8 0 0 0 0 0 0 0 0 0 48 0 290 300 21 10 0 0 0 0 0 0 0 0 0 50 0 300 310 23 12 0 0 0 0 0 0 0 0 0 52 0 310 320 24 13 2 0 0 0 0 0 0 0 0 54 0 320 330 26 15 4 0 0 0 0 0 0 0 0 57 0 330 340 28 17 5 0 0 0 0 0 0 0 0 59 0 340 350 30 18 7 0 0 0 0 0 0 0 0 61 0 350 360 31 20 9 0 0 0 0 0 0 0 0 63 0 360 370 33 22 11 0 0 0 0 0 0 0 0 65 0 370 380 35 23 12 1 0 0 0 0 0 0 0 67 0 380 390 36 25 14 3 0 0 0 0 0 0 0 69 0 390 400 38 27 16 4 0 0 0 0 0 0 0 71 0 400 410 40 29 17 6 0 0 0 0 0 0 0 74 0 410 420 41 30 19 8 0 0 0 0 0 0 0 76 0 420 430 43 32 21 10 1 0 0 0 0 0 0 79 0 430 440 45 34 22 11 3 0 0 0 0 0 0 81 0 440 450 47 35 24 13 5 0 0 0 0 0 0 84 0 450 460 49 37 26 15 6 0 0 0 0 0 0 86 0 460 470 52 39 28 16 8 0 0 0 0 0 0 89 0 470 480 54 40 29 18 10 1 0 0 0 0 0 91 0 480 490 56 42 31 20 11 3 0 0 0 0 0 94 0 490 500 58 44 33 21 13 5 0 0 0 0 0 96 0 500 510 60 46 34 23 15 6 0 0 0 0 0 99 1 510 520 62 48 36 25 16 8 0 0 0 0 0 102 3 520 530 64 50 38 27 18 10 1 0 0 0 0 104 4 530 540 66 52 39 28 20 11 3 0 0 0 0 107 6 540 550 69 55 41 30 22 13 5 0 0 0 0 109 8 550 570 71 57 43 32 23 15 6 0 0 0 0 112 9 570 590 76 61 47 35 27 19 10 2 0 0 0 117 13 590 610 82 66 52 39 31 23 14 6 0 0 0 123 16 610 630 88 71 57 43 35 27 18 10 1 0 0 129 20 630 650 94 77 62 48 39 31 22 14 5 0 0 135 23 650 670 100 83 67 53 43 35 26 18 9 1 0 142 26 670 690 106 89 72 58 48 39 30 22 13 5 0 149 30 690 710 112 95 78 63 53 43 34 26 17 9 1 156 33 710 730 118 101 84 68 58 47 38 30 21 13 5 163 37 730 750 124 107 90 73 63 52 42 34 25 17 9 170 40 750 770 130 113 96 79 68 57 47 38 29 21 13 177 43 770 790 136 119 102 85 73 62 52 42 33 25 17 184 47 790 810 142 125 108 91 79 67 57 46 37 29 21 191 51 810 830 149 131 114 97 85 72 62 51 41 33 25 198 55 830 850 156 137 120 103 91 78 67 56 46 37 29 205 59 850 870 163 143 126 109 97 84 72 61 51 41 33 212 63 c. Daily basis (2) Amoumt of earned income A. Tax amount under Article 38 paragraph 1 item 1 of the Law B. Amt. under Art.38 par.1 item 5 of the Law C. Amt under Art.38 par.1 item 6 of the Law Number of dependents 0 1 2 3 4 5 6 7 8 9 10 At least But less than Tax amount yen yen yen yen yen yen yen yen yen yen yen yen yen yen yen 870 890 170 150 132 115 103 90 77 66 56 45 37 219 68 890 910 177 157 138 121 109 96 83 71 61 50 41 226 73 910 930 184 164 145 127 115 102 89 77 66 55 45 233 78 930 950 191 171 152 133 121 108 95 83 71 60 50 240 83 950 970 198 178 159 139 127 114 101 89 76 65 55 248 88 970 990 205 185 166 146 133 120 107 95 82 70 60 256 93 990 1,010 212 192 173 153 138 126 113 101 88 76 65 264 98 1,010 1,030 219 199 180 160 145 132 119 107 94 82 70 272 104 1,030 1,050 226 206 187 167 152 138 125 113 100 88 75 280 110 1,050 1,070 233 213 194 174 159 145 131 119 106 94 81 288 116 1,070 1,090 240 220 201 181 166 152 137 125 112 100 87 296 122 1,090 1,110 248 227 208 188 173 159 144 131 118 106 93 304 128 1,110 1,130 256 234 215 195 180 166 151 137 124 112 99 312 134 1,130 1,150 264 242 222 202 187 173 158 143 130 118 105 320 140 1,150 1,180 272 250 229 209 194 180 165 150 136 124 111 328 146 1,180 1,210 284 262 240 220 205 190 176 161 146 133 120 340 155 1,210 1,240 296 274 252 230 215 201 186 171 157 142 129 352 164 1,240 1,270 308 286 264 241 226 211 197 182 167 152 138 364 173 1,270 1,300 320 298 276 253 236 222 207 192 178 163 148 376 182 1,300 1,330 332 310 288 265 248 232 218 203 188 173 159 388 191 1,330 1,360 344 322 300 277 260 244 228 213 199 184 169 400 202 1,360 1,390 356 334 312 289 272 256 239 224 209 194 180 412 212 1,390 1,420 368 346 324 301 284 268 251 234 220 205 190 424 223 1,420 1,450 380 358 336 313 296 280 263 246 230 215 201 436 233 1,450 1,480 392 370 348 325 308 292 275 258 241 226 211 448 244 1,480 1,510 404 382 360 337 320 304 287 270 253 236 222 460 254 1,510 1,540 416 394 372 349 332 316 299 282 265 248 232 473 265 1,540 1,570 428 406 384 361 344 328 311 294 277 260 244 487 275 1,570 1,600 440 418 396 373 356 340 323 306 289 272 256 500 286 1,600 1,630 452 430 408 385 368 352 335 318 301 284 268 514 296 1,630 1,660 465 442 420 397 380 364 347 330 313 296 280 527 307 1,660 1,690 478 454 432 409 392 376 359 342 325 308 292 541 317 1,690 1,720 492 466 444 421 404 388 371 354 337 320 304 554 329 1,720 1,750 505 480 456 433 416 400 383 366 349 332 316 568 341 1,750 1,800 519 493 468 445 428 412 395 378 361 344 328 581 353 1,800 1,850 541 516 491 466 448 432 415 398 381 364 348 604 373 1,850 1,900 564 538 513 488 469 452 435 418 401 384 368 626 393 1,900 1,950 586 561 536 511 492 473 455 438 421 404 388 649 413 1,950 2,000 609 583 558 533 514 495 476 457 441 424 408 671 433 2,000 2,050 631 606 581 556 537 518 499 480 461 444 428 694 453 2,050 2,100 654 628 603 578 559 540 521 502 484 465 448 716 473 2,100 2,150 676 651 626 601 582 563 544 525 506 487 468 739 493 2,150 2,200 699 673 648 623 604 585 566 547 529 510 491 761 513 2,200 2,250 721 696 671 646 627 608 589 570 551 532 513 784 533 2,250 2,300 744 718 693 668 649 630 611 592 574 555 536 806 553 2,300 2,350 766 741 716 691 672 653 634 615 596 577 558 829 573 2,350 2,400 789 763 738 713 694 675 656 637 619 600 581 851 593 2,400 2,450 811 786 761 736 717 698 679 660 641 622 603 874 613 2,450 2,500 834 808 783 758 739 720 701 682 664 645 626 896 634 2,500 2,550 856 831 806 781 762 743 724 705 686 667 648 919 656 2,550 2,600 879 853 828 803 784 765 746 727 709 690 671 941 679 2,600 2,650 901 876 851 826 807 788 769 750 731 712 693 964 701 2,650 2,700 924 898 873 848 829 810 791 772 754 735 716 986 724 2,700 2,750 946 921 896 871 852 833 814 795 776 757 738 1,009 746 2,750 2,800 969 943 918 893 874 855 836 817 799 780 761 1,031 769 2,800 2,850 991 966 941 916 897 878 859 840 821 802 783 1,054 791 2,850 2,900 1,014 988 963 938 919 900 881 862 844 825 806 1,076 814 2,900 2,950 1,036 1,011 986 961 942 923 904 885 866 847 828 1,101 836 2,950 3,000 1,059 1,033 1,008 983 964 945 926 907 889 870 851 1,126 859 3,000 3,050 1,081 1,056 1,031 1,006 987 968 949 930 911 892 873 1,151 881 c. Daily basis (3) Amount of earned income A. Tax amount under Article 38 paragraph 1 item 1 of the Law B. Amt. under Art.38 par.1 item 5 of the Law C. Amt. under Art.38 par.1 item 6 of the Law Number of dependents 0 1 2 3 4 5 6 7 8 9 10 At least But less than Tax amount yen yen yen yen yen yen yen yen yen yen yen yen yen 3,050 3,100 1,106 1,078 1,053 1,028 1,009 990 971 952 934 915 896 1,176 904 3,100 3,150 1,131 1,103 1,076 1,051 1,032 1,013 994 975 956 937 918 1,201 926 3,150 3,200 1,156 1,128 1,100 1,073 1,054 1,035 1,016 997 979 960 941 1,226 949 3,200 3,250 1,181 1,153 1,125 1,097 1,077 1,058 1,039 1,020 1,001 982 963 1,251 971 3,250 3,300 1,206 1,178 1,150 1,122 1,101 1,080 1,061 1,042 1,024 1,005 986 1,276 994 3,300 3,350 1,231 1,203 1,175 1,147 1,126 1,105 1,084 1,065 1,046 1,027 1,008 1,301 1,016 3,350 3,400 1,256 1,228 1,200 1,172 1,151 1,130 1,109 1,088 1,069 1,050 1,031 1,326 1,039 3,400 3,450 1,281 1,253 1,225 1,197 1,176 1,155 1,134 1,113 1,092 1,072 1,053 1,351 1,061 3,450 3,500 1,306 1,278 1,250 1,222 1,201 1,180 1,159 1,138 1,117 1,096 1,076 1,376 1,084 3,500 yen 1,331 1,303 1,275 1,247 1,226 1,205 1,184 1,163 1,142 1,121 1,100 1,401 1,106 More than 3,500 yen Total amount of the tax on 3,500 yen and 5% of excess amount over 3,500 yen Total amount of 1,401 yen and 50% of excess amount over 3,500 yen Total amount of 1,106 yen and 50% of excess amount over 3,500 yen In case the number of dependent is more than ten, the tax amount is computed by deducting 12 yen per capita of persons in excess over ten persons from the tax amount in the case of ten persons - - In case the exemption for physically hadicapped persons, old aged persons, widows or working students is allowed to yourself, the tax amount is computed by deducting 12 yen, every time one exemption is allowed, from the tax amount corresponding to your daily earned income and the number of dependents - - (Remarks:How to compute your tax liability) (1) First find a line which corresponds to the amount of your earned income (excluding the persons who support more than ten dependents) and get your tax liability at the cross of the line and the column of the reported number of your dependents (in case the exemption for physically handicapped persons, old aged persons, widows or working student is allowed to yourself, the tax liability is computed by deducting 12 yen every time one exemption is allowed, from the tax amount thus found in the Table). (2) The tax amount of the person who supports more than ten dependents is computed by deducting 12 yen per capita of persons in excess over ten persons from the tax amount in the case of ten persons which is obtained according to the way in (1) above.(Note) "Article 38 paragraph 1 items 1 and 5 of the Law" as used in this Table shall be Article 38 paragraph 1 items 1 and 3 of the Law which is substituted by the provision of Article 16 paragraph 1 of this Law. Annexed Table No. III. Income Tax Amount Table for Year End Adjustment (Income Tax Amount Table under Article 17) (1) Amt. of earned income after deducting insurance premium for the year Number of dependents 0 1 2 3 4 5 6 7 8 9 10 At least But less than Tax amount yen yen yen yen yen yen yen yen yen yen yen yen yen Less than 45,300 yen 0 0 0 0 0 0 0 0 0 0 0 45,300 45,890 100 0 0 0 0 0 0 0 0 0 0 45,980 46,480 200 0 0 0 0 0 0 0 0 0 0 46,480 47,060 300 0 0 0 0 0 0 0 0 0 0 47,060 47,650 400 0 0 0 0 0 0 0 0 0 0 47,650 48,240 500 0 0 0 0 0 0 0 0 0 0 48,240 48,830 600 0 0 0 0 0 0 0 0 0 0 48,830 49,420 700 0 0 0 0 0 0 0 0 0 0 49,420 50,590 800 0 0 0 0 0 0 0 0 0 0 50,590 51,770 1,000 0 0 0 0 0 0 0 0 0 0 51,770 52,950 1,200 0 0 0 0 0 0 0 0 0 0 52,950 54,120 1,400 0 0 0 0 0 0 0 0 0 0 54,120 55,300 1,600 0 0 0 0 0 0 0 0 0 0 55,300 56,480 1,800 0 0 0 0 0 0 0 0 0 0 56,480 57,650 2,000 0 0 0 0 0 0 0 0 0 0 57,650 58,830 2,200 0 0 0 0 0 0 0 0 0 0 58,830 60,000 2,400 0 0 0 0 0 0 0 0 0 0 60,000 61,180 2,600 0 0 0 0 0 0 0 0 0 0 61,180 62,360 2,800 0 0 0 0 0 0 0 0 0 0 62,360 63,530 3,000 0 0 0 0 0 0 0 0 0 0 63,530 64,710 3,200 0 0 0 0 0 0 0 0 0 0 64,710 65,890 3,400 0 0 0 0 0 0 0 0 0 0 65,890 67,060 3,600 200 0 0 0 0 0 0 0 0 0 67,060 68,240 3,800 400 0 0 0 0 0 0 0 0 0 68,240 69,420 4,000 600 0 0 0 0 0 0 0 0 0 69,420 70,590 4,200 800 0 0 0 0 0 0 0 0 0 70,590 71,770 4,400 1,000 0 0 0 0 0 0 0 0 0 71,770 72,950 4,600 1,200 0 0 0 0 0 0 0 0 0 72,950 74,120 4,800 1,400 0 0 0 0 0 0 0 0 0 74,120 75,300 5,000 1,600 0 0 0 0 0 0 0 0 0 75,300 76,480 5,200 1,800 0 0 0 0 0 0 0 0 0 76,480 77,650 5,400 2,000 0 0 0 0 0 0 0 0 0 77,650 78,830 5,600 2,200 0 0 0 0 0 0 0 0 0 78,830 80,000 5,800 2,400 0 0 0 0 0 0 0 0 0 80,000 81,180 6,000 2,600 0 0 0 0 0 0 0 0 0 81,180 82,360 6,200 2,800 0 0 0 0 0 0 0 0 0 82,360 83,530 6,400 3,000 0 0 0 0 0 0 0 0 0 83,530 84,710 6,600 3,200 0 0 0 0 0 0 0 0 0 84,710 85,890 6,800 3,400 0 0 0 0 0 0 0 0 0 85,890 87,060 7,000 3,600 200 0 0 0 0 0 0 0 0 87,060 88,240 7,200 3,800 400 0 0 0 0 0 0 0 0 88,240 89,420 7,400 4,000 600 0 0 0 0 0 0 0 0 89,420 90,590 7,600 4,200 800 0 0 0 0 0 0 0 0 90,590 91,770 7,800 4,400 1,000 0 0 0 0 0 0 0 0 91,770 92,950 8,000 4,600 1,200 0 0 0 0 0 0 0 0 92,950 94,120 8,200 4,800 1,400 0 0 0 0 0 0 0 0 94,120 95,300 8,400 5,000 1,600 0 0 0 0 0 0 0 0 95,300 96,480 8,600 5,200 1,800 0 0 0 0 0 0 0 0 96,480 97,650 8,800 5,400 2,000 0 0 0 0 0 0 0 0 97,650 98,830 9,000 5,600 2,200 0 0 0 0 0 0 0 0 98,830 100,000 9,200 5,800 2,400 0 0 0 0 0 0 0 0 100,000 101,180 9,400 6,000 2,600 0 0 0 0 0 0 0 0 101,180 102,360 9,600 6,200 2,800 0 0 0 0 0 0 0 0 102,360 103,530 9,800 6,400 3,000 0 0 0 0 0 0 0 0 103,530 104,710 10,000 6,600 3,200 0 0 0 0 0 0 0 0 (2) Amt. of earned income after deducuting insurance premium for the year Number of dependents 0 1 2 3 4 5 6 7 8 9 10 yen yen yen yen yen yen yen yen yen yen yen yen yen 104,710 105,890 10,230 6,800 3,400 0 0 0 0 0 0 0 0 105,890 107,060 10,460 7,000 3,600 200 0 0 0 0 0 0 0 107,060 108,240 10,690 7,200 3,800 400 0 0 0 0 0 0 0 108,240 109,420 10,920 7,400 4,000 600 0 0 0 0 0 0 0 109,420 110,590 11,150 7,600 4,200 800 0 0 0 0 0 0 0 110,590 111,770 11,380 7,800 4,400 1,000 0 0 0 0 0 0 0 111,770 112,950 11,610 8,000 4,600 1,200 0 0 0 0 0 0 0 112,950 114,120 11,840 8,200 4,800 1,400 0 0 0 0 0 0 0 114,120 115,300 12,070 8,400 5,000 1,600 0 0 0 0 0 0 0 115,300 116,480 12,300 8,600 5,200 1,800 0 0 0 0 0 0 0 116,480 117,650 12,530 8,800 5,400 2,000 0 0 0 0 0 0 0 117,650 118,830 12,760 9,000 5,600 2,200 0 0 0 0 0 0 0 118,830 120,000 12,990 9,200 5,800 2,400 0 0 0 0 0 0 0 120,000 121,180 13,220 9,400 6,000 2,600 0 0 0 0 0 0 0 121,180 122,360 13,450 9,600 6,200 2,800 0 0 0 0 0 0 0 122,360 123,530 13,680 9,800 6,400 3,000 0 0 0 0 0 0 0 123,530 124,710 13,910 10,000 6,600 3,200 200 0 0 0 0 0 0 124,710 125,890 14,140 10,230 6,800 3,400 400 0 0 0 0 0 0 125,890 127,060 14,570 10,460 7,000 3,600 600 0 0 0 0 0 0 127,060 128,240 14,600 10,690 7,200 3,800 800 0 0 0 0 0 0 128,240 129,420 14,830 10,920 7,400 4,000 1,000 0 0 0 0 0 0 129,420 130,590 15,060 11,150 7,600 4,200 1,200 0 0 0 0 0 0 130,590 131,770 15,290 11,380 7,800 4,400 1,400 0 0 0 0 0 0 131,770 132,950 15,520 11,610 8,000 4,600 1,600 0 0 0 0 0 0 132,950 134,120 15,750 11,840 8,200 4,800 1,800 0 0 0 0 0 0 134,120 135,300 15,980 12,070 8,400 5,000 2,000 0 0 0 0 0 0 135,300 136,480 16,210 12,300 8,600 5,200 2,200 0 0 0 0 0 0 136,480 137,650 16,440 12,530 8,800 5,400 2,400 0 0 0 0 0 0 137,650 138,830 16,670 12,760 9,000 5,600 2,600 0 0 0 0 0 0 138,830 140,000 16,900 12,990 9,200 5,800 2,800 0 0 0 0 0 0 140,000 141,180 17,150 13,220 9,400 6,000 3,000 0 0 0 0 0 0 141,180 142,360 17,400 13,450 9,600 6,200 3,200 200 0 0 0 0 0 142,360 143,530 17,650 13,680 9,800 6,400 3,400 400 0 0 0 0 0 143,530 144,710 17,900 13,910 10,000 6,600 3,600 600 0 0 0 0 0 144,710 145,890 18,150 14,140 10,230 6,800 3,800 800 0 0 0 0 0 145,890 147,060 18,400 14,370 10,460 7,000 4,000 1,000 0 0 0 0 0 147,060 148,240 18,650 14,600 10,690 7,200 4,200 1,200 0 0 0 0 0 148,240 149,420 18,900 14,830 10,920 7,400 4,400 1,400 0 0 0 0 0 149,420 150,590 19,150 15,060 11,150 7,600 4,600 1,600 0 0 0 0 0 150,590 151,770 19,400 15,290 11,380 7,800 4,800 1,800 0 0 0 0 0 151,770 152,950 19,650 15,520 11,610 8,000 5,000 2,000 0 0 0 0 0 152,950 154,120 19,900 15,750 11,840 8,200 5,200 2,200 0 0 0 0 0 154,120 155,300 20,150 15,980 12,070 8,400 5,400 2,400 0 0 0 0 0 155,300 156,480 20,400 16,210 12,300 8,600 5,600 2,600 0 0 0 0 0 156,480 157,650 20,650 16,440 12,530 8,800 5,800 2,800 0 0 0 0 0 157,650 158,830 20,900 16,670 12,760 9,000 6,000 3,000 0 0 0 0 0 158,830 160,000 21,150 16,900 12,990 9,200 6,200 3,200 200 0 0 0 0 160,000 161,180 21,400 17,150 13,220 9,400 6,400 3,400 400 0 0 0 0 161,180 162,360 21,650 17,400 13,450 9,600 6,600 3,600 600 0 0 0 0 162,360 164,710 21,900 17,650 13,680 9,800 6,800 3,800 800 0 0 0 0 164,710 167,060 22,460 18,150 14,140 10,230 7,200 4,200 1,200 0 0 0 0 167,060 169,420 23,020 18,650 14,600 10,690 7,600 4,600 1,600 0 0 0 0 169,420 171,770 23,580 19,150 15,060 11,150 8,000 5,000 2,000 0 0 0 0 171,770 174,120 24,140 19,650 15,520 11,610 8,400 5,400 2,400 0 0 0 0 174,120 176,480 24,700 20,150 15,980 12,070 8,800 5,800 2,800 0 0 0 0 176,480 178,830 25,260 20,650 16,440 12,530 9,200 6,200 3,200 200 0 0 0 178,830 181,180 25,820 21,150 16,900 12,990 9,600 6,600 3,600 600 0 0 0 181,180 183,530 26,380 21,650 17,400 13,450 10,000 7,000 4,000 1,000 0 0 0 183,530 185,890 26,940 22,180 17,900 13,910 10,460 7,400 4,400 1,400 0 0 0 185,890 188,240 27,500 22,740 18,400 14,370 10,920 7,800 4,800 1,800 0 0 0 (3) Amt. of earned income after deducting insurance premium for the year Number of dependents 0 1 2 3 4 5 6 7 8 9 10 At least But less than Tax amount 188,240 190,590 28,100 23,300 18,900 14,830 11,380 8,200 5,200 2,200 0 0 0 190,590 192,950 28,700 23,860 19,400 15,290 11,840 8,600 5,600 2,600 0 0 0 192,950 195,300 29,300 24,420 19,900 15,750 12,300 9,000 6,000 3,000 0 0 0 195,300 197,650 29,900 24,980 20,400 16,210 12,760 9,400 6,400 3,400 400 0 0 197,650 200,000 30,500 25,540 20,900 16,670 13,220 9,800 6,800 3,800 800 0 0 200,000 202,000 31,100 26,100 21,400 17,150 13,680 10,230 7,200 4,200 1,200 0 0 202,000 204,000 31,700 26,660 21,900 17,650 14,140 10,690 7,600 4,600 1,600 0 0 204,000 206,000 32,300 27,220 22,460 18,150 14,600 11,150 8,000 5,000 2,000 0 0 206,000 208,000 32,900 27,800 23,020 18,650 15,060 11,610 8,400 5,400 2,400 0 0 208,000 210,000 33,500 28,400 23,580 19,150 15,520 12,070 8,800 5,800 2,800 0 0 210,000 212,000 34,100 29,000 24,140 19,650 15,980 12,530 9,200 6,200 3,200 200 0 212,000 214,000 34,700 29,600 24,700 20,150 16,440 12,990 9,600 6,600 3,600 600 0 214,000 216,000 35,300 30,200 25,260 20,650 16,900 13,450 10,000 7,000 4,000 1,000 0 216,000 218,000 35,900 30,800 25,820 21,150 17,400 13,910 10,460 7,400 4,400 1,400 0 218,000 220,000 36,500 31,400 26,380 21,650 17,900 14,370 10,920 7,800 4,800 1,800 0 220,000 222,000 37,160 32,000 26,940 22,180 18,400 14,830 11,380 8,200 5,200 2,200 0 222,000 224,000 37,820 32,600 27,500 22,740 18,900 15,290 11,840 8,600 5,600 2,600 0 224,000 226,000 38,480 33,200 28,100 23,300 19,400 15,750 12,300 9,000 6,000 3,000 0 226,000 228,000 39,140 33,800 28,700 23,860 19,900 16,210 12,760 9,400 6,400 3,400 400 228,000 230,000 39,800 34,400 29,300 24,420 20,400 16,670 13,220 9,800 6,800 3,800 800 230,000 232,000 40,460 35,000 29,900 24,980 20,900 17,150 13,680 10,230 7,200 4,200 1,200 232,000 234,000 41,120 35,600 30,500 25,540 21,400 17,650 14,140 10,690 7,600 4,600 1,600 234,000 236,000 41,780 36,200 31,100 26,100 21,900 18,150 14,600 11,150 8,000 5,000 2,000 236,000 238,000 42,440 36,830 31,700 26,660 22,460 18,650 15,060 11,610 8,400 5,400 2,400 238,000 240,000 43,100 37,490 32,300 27,220 23,020 19,150 15,520 12,070 8,800 5,800 2,800 240,000 242,000 43,760 38,150 32,900 27,800 23,580 19,650 15,980 12,530 9,200 6,200 3,200 242,000 244,000 44,420 38,810 33,500 28,400 24,140 20,150 16,440 12,990 9,600 6,600 3,600 244,000 246,000 45,080 39,470 34,100 29,000 24,700 20,650 16,900 13,450 10,000 7,000 4,000 246,000 248,000 45,740 40,130 34,700 29,600 25,260 21,150 17,400 13,910 10,460 7,400 4,400 248,000 250,000 46,400 40,790 35,300 30,200 25,820 21,650 17,900 14,370 10,920 7,800 4,800 250,000 252,000 47,060 41,450 35,900 30,800 26,380 22,180 18,400 14,830 11,380 8,200 5,200 252,000 254,000 47,720 42,110 36,500 31,400 26,940 22,740 18,900 15,290 11,840 8,600 5,600 254,000 256,000 48,380 42,770 37,160 32,000 27,500 23,300 19,400 15,750 12,300 9,000 6,000 256,000 258,000 49,040 43,430 37,820 32,600 28,100 23,860 19,900 16,210 12,760 9,400 6,400 258,000 260,000 49,700 44,090 38,480 33,200 28,700 24,420 20,400 16,670 13,220 9,800 6,800 260,000 262,000 50,360 44,750 39,140 33,800 29,300 24,980 20,900 17,150 13,680 10,230 7,200 262,000 264,000 51,020 45,410 39,800 34,400 29,900 25,540 21,400 17,650 14,140 10,690 7,600 264,000 266,000 51,680 46,070 40,460 35,000 30,500 26,100 21,900 18,150 14,600 11,150 8,000 266,000 268,000 52,340 46,730 41,120 35,600 31,100 26,660 22,460 18,650 15,060 11,610 8,400 268,000 270,000 53,000 47,390 41,780 36,200 31,700 27,220 23,020 19,150 15,520 12,070 8,800 270,000 272,000 53,760 48,050 42,440 36,830 32,300 27,800 23,580 19,650 15,980 12,530 9,200 272,000 274,000 54,520 48,710 43,100 37,490 32,900 28,400 24,140 20,150 16,440 12,990 9,600 274,000 276,000 55,280 49,370 43,760 38,150 33,500 29,000 24,700 20,650 16,900 13,450 10,000 276,000 278,000 56,040 50,030 44,420 38,810 34,100 29,600 25,260 21,150 17,400 13,910 10,460 278,000 280,000 56,800 50,690 45,080 39,470 34,700 30,200 25,820 21,650 17,900 14,370 10,920 280,000 282,000 57,560 51,350 45,740 40,130 35,300 30,800 26,380 22,180 18,400 14,830 11,380 282,000 284,000 58,320 52,010 46,400 40,790 35,900 31,400 26,940 22,740 18,900 15,290 11,840 284,000 286,000 59,080 52,670 47,060 41,450 36,500 32,000 27,500 23,300 19,400 15,750 12,300 286,000 288,000 59,840 53,380 47,720 42,110 37,160 32,600 28,100 23,860 19,900 16,210 12,760 288,000 290,000 60,600 54,140 48,380 42,770 37,820 33,200 28,700 24,420 20,400 16,670 13,220 290,000 292,000 61,360 54,900 49,040 43,430 38,480 33,800 29,300 24,980 20,900 17,150 13,680 292,000 294,000 62,120 55,660 49,700 44,090 39,140 34,400 29,900 25,540 21,400 17,650 14,140 294,000 296,000 62,880 56,420 50,360 44,750 39,800 35,000 30,500 26,100 21,900 18,150 14,600 296,000 298,000 63,640 57,180 51,020 45,410 40,460 35,600 31,100 26,660 22,460 18,650 15,060 298,000 301,000 64,400 57,940 51,680 46,070 41,120 36,200 31,700 27,220 23,020 19,150 15,520 301,000 304,000 65,540 59,080 52,670 47,060 42,110 37,160 32,600 28,100 23,860 19,900 16,210 304,000 307,000 66,680 60,220 53,760 48,050 43,100 38,150 33,500 29,000 24,700 20,650 16,900 307,000 310,000 67,820 61,360 54,900 49,040 44,090 39,140 34,400 29,900 25,540 21,400 17,650 310,000 313,000 68,960 62,500 56,040 50,030 45,080 40,130 35,300 30,800 26,380 22,180 18,400 313,000 316,000 70,100 63,640 57,180 51,020 46,070 41,120 36,200 31,700 27,220 23,020 19,150 (4) Amt. of earned income after deducting insurance premium for the year Number of dependents 0 1 2 3 4 5 6 7 8 9 10 At least But less than Tax amount yen yen yen yen yen yen yen yen yen yen yen yen yen 316,000 319,000 71,240 64,780 58,320 52,010 47,060 42,110 37,160 32,600 28,100 23,860 19,900 319,000 322,000 72,380 65,920 59,460 53,000 48,050 43,100 38,150 33,500 29,000 24,700 20,650 322,000 325,000 73,520 67,060 60,600 54,140 49,040 44,090 39,140 34,400 29,900 25,540 21,400 325,000 328,000 74,660 68,200 61,740 55,280 50,030 45,080 40,130 35,300 30,800 26,380 22,180 328,000 331,000 75,800 69,340 62,880 56,420 51,020 46,070 41,120 36,200 31,700 27,220 23,020 331,000 334,000 76,940 70,480 64,020 57,560 52,010 47,060 42,110 37,160 32,600 28,100 23,860 334,000 337,000 78,080 71,620 65,160 58,700 53,000 48,050 43,100 38,150 33,500 29,000 24,700 337,000 340,000 79,220 72,760 66,300 59,840 54,140 49,040 44,090 39,140 34,400 29,900 25,540 340,000 343,000 80,360 73,900 67,440 60,980 55,280 50,030 45,080 40,130 35,300 30,800 26,380 343,000 346,000 81,500 75,040 68,580 62,120 56,420 51,020 46,070 41,120 36,200 31,700 27,220 346,000 349,000 82,640 76,180 69,720 63,260 57,560 52,010 47,060 42,110 37,160 32,600 28,100 349,000 352,000 83,780 77,320 70,860 64,400 58,700 53,000 48,050 43,100 38,150 33,500 29,000 352,000 355,000 84,920 78,460 72,000 65,540 59,840 54,140 49,040 44,090 39,140 34,400 29,900 355,000 358,000 86,060 79,600 73,140 66,680 60,980 55,280 50,030 45,080 40,130 35,300 30,800 358,000 361,000 87,200 80,740 74,280 67,820 62,120 56,420 51,020 46,070 41,120 36,200 31,700 361,000 364,000 88,340 81,880 75,420 68,960 63,260 57,560 52,010 47,060 42,110 37,160 32,600 364,000 367,000 89,480 83,020 76,560 70,100 64,400 58,700 53,000 48,050 43,100 38,150 33,500 367,000 370,000 90,620 84,160 77,700 71,240 65,540 59,840 54,140 49,040 44,090 39,140 34,400 370,000 373,000 91,860 85,300 48,840 72,380 66,680 60,980 55,280 50,030 45,080 40,130 35,300 373,000 376,000 93,150 86,440 79,980 73,520 67,820 62,120 56,420 51,020 46,070 41,120 36,200 376,000 379,000 94,440 87,580 81,120 74,660 68,960 63,260 57,560 52,010 47,060 42,110 37,160 379,000 382,000 95,730 88,720 82,260 75,800 70,100 64,400 58,700 53,000 48,050 43,100 38,150 382,000 385,000 97,020 89,860 83,400 76,940 71,240 65,540 59,840 54,140 49,040 44,090 39,140 385,000 388,000 98,310 91,000 84,540 78,080 72,380 66,680 60,980 55,280 50,030 45,080 40,130 388,000 391,000 99,600 92,290 85,680 79,220 73,520 67,820 62,120 56,420 51,020 46,070 41,120 391,000 394,000 100,890 93,580 86,820 80,360 74,660 68,960 63,260 57,560 52,010 47,060 42,110 394,000 397,000 102,180 94,870 87,960 81,500 75,800 70,100 64,400 58,700 53,000 48,050 43,100 397,000 400,000 103,470 96,160 89,100 82,640 76,940 71,240 65,540 59,840 54,140 49,040 44,090 400,000 403,000 104,760 97,450 90,240 83,780 78,080 72,380 66,680 60,980 55,280 50,030 45,080 403,000 406,000 106,050 98,740 91,430 84,920 79,220 73,520 67,820 62,120 56,420 51,020 46,070 406,000 409,000 107,340 100,030 92,720 86,060 80,360 74,660 68,960 63,260 57,560 52,010 47,060 409,000 412,000 108,630 101,320 94,010 87,200 81,500 75,800 70,100 64,400 58,700 53,000 48,050 412,000 415,000 109,920 102,610 95,300 88,340 82,640 76,940 71,240 65,540 59,840 54,140 49,040 415,000 418,000 111,210 103,900 96,590 89,480 83,780 78,080 72,380 66,680 60,980 55,280 50,030 418,000 421,000 112,500 105,190 97,880 90,620 84,920 79,220 73,520 67,820 62,120 56,420 51,020 421,000 424,000 113,790 106,480 99,170 91,860 86,060 80,360 74,660 68,960 63,260 57,560 52,010 424,000 427,000 115,080 107,770 100,460 93,150 87,200 81,500 75,800 70,100 64,400 58,700 53,000 427,000 430,000 116,370 109,060 101,750 94,440 88,340 82,640 76,940 71,240 65,540 59,840 54,140 430,000 433,000 117,660 110,350 103,040 95,730 89,480 83,780 78,080 72,380 66,680 60,980 55,280 433,000 436,000 118,950 111,640 104,330 97,020 90,620 84,920 79,220 73,520 67,820 62,120 56,420 436,000 439,000 120,240 112,930 105,620 98,310 91,860 86,060 80,360 74,660 68,960 63,260 57,560 439,000 442,000 121,530 114,220 106,910 99,600 93,150 87,200 81,500 75,800 70,100 64,400 58,700 442,000 445,000 122,820 115,510 108,200 100,890 94,440 88,340 82,640 76,940 71,240 65,540 59,840 445,000 448,000 124,110 116,800 109,490 102,180 95,730 89,480 83,780 78,080 72,380 66,680 60,980 448,000 451,000 125,400 118,090 110,780 103,470 97,020 90,620 84,920 79,220 73,520 67,820 62,120 451,000 454,000 126,690 119,380 112,070 104,760 98,310 91,860 86,060 80,360 74,660 68,960 63,260 454,000 457,000 127,980 120,670 113,360 106,050 99,600 93,150 87,200 81,500 75,800 70,100 64,400 457,000 460,000 129,270 121,960 114,650 107,340 100,890 94,440 88,340 82,640 76,940 71,240 65,540 460,000 463,000 130,560 123,250 115,940 108,630 102,180 95,730 89,480 83,780 78,080 72,380 66,680 463,000 466,000 131,850 124,540 117,230 109,920 103,470 97,020 90,620 84,920 79,220 73,520 67,820 466,000 469,000 133,140 125,830 118,520 111,210 104,760 98,310 91,860 86,060 80,360 74,660 68,960 469,000 472,000 134,430 127,120 119,810 112,500 106,050 99,600 93,150 87,200 81,500 75,800 70,100 472,000 475,000 135,720 128,410 121,100 113,790 107,340 100,890 94,440 88,340 82,640 76,940 71,240 475,000 478,000 137,010 129,700 122,390 115,080 108,630 102,180 95,730 89,480 83,780 78,080 72,380 478,000 481,000 138,300 130,990 123,680 116,370 109,920 103,470 97,020 90,620 84,920 79,220 73,520 481,000 484,000 139,590 132,280 124,970 117,600 111,210 104,760 98,310 91,860 86,060 80,360 74,660 484,000 487,000 140,880 133,570 126,260 118,950 112,500 106,050 99,600 93,150 87,200 81,500 75,800 487,000 490,000 142,170 134,860 127,550 120,240 113,790 107,340 100,890 94,440 88,340 82,640 76,940 490,000 493,000 143,460 136,150 128,840 121,530 115,080 108,630 102,180 95,730 89,480 83,780 78,080 493,000 496,000 144,750 137,440 130,130 122,820 116,370 109,920 103,470 97,020 90,620 84,920 79,220 (5) Amt. of earned income after deducting insurance premium for the year Number of dependents 0 1 2 3 4 5 6 7 8 9 10 At least But less than Tax amount yen yen yen yen yen yen yen yen yen yen yen yen yen 496,000 499,000 146,040 138,730 131,420 124,110 117,660 111,210 104,760 98,310 91,860 86,060 80,360 499,000 502,000 147,330 140,020 132,710 125,400 118,950 112,500 106,050 99,600 93,150 87,200 81,500 502,000 505,000 148,620 141,310 134,000 126,690 120,240 113,790 107,340 100,890 94,440 88,340 82,640 505,000 508,000 149,910 142,600 135,290 127,980 121,530 115,080 108,630 102,180 95,730 89,480 83,780 508,000 511,000 151,200 143,890 136,580 129,270 122,820 166,370 109,920 103,470 97,020 90,620 84,920 511,000 514,000 152,490 145,180 137,870 130,560 124,110 117,660 111,210 104,760 98,310 91,860 86,060 514,000 517,000 153,780 146,470 139,160 131,850 125,400 118,950 112,500 106,050 99,600 93,150 87,200 517,000 520,000 155,070 147,760 140,450 133,140 126,690 120,240 113,790 107,340 100,890 94,440 88,340 520,000 523,000 156,360 149,050 141,740 134,430 127,980 121,530 115,080 108,630 102,180 95,730 89,480 523,000 526,000 157,650 150,340 143,130 135,720 129,270 122,820 116,370 109,920 103,470 97,020 90,620 526,000 529,000 158,940 151,630 144,320 137,010 130,560 124,110 117,660 111,210 104,760 98,310 91,860 529,000 532,000 160,230 152,920 145,610 138,300 131,850 125,400 118,950 112,500 106,050 99,600 93,150 532,000 535,000 161,520 154,210 146,900 139,590 133,140 126,690 120,240 113,790 107,340 100,890 94,440 535,000 538,000 162,810 155,500 148,190 140,880 134,430 127,980 121,530 115,080 108,630 102,180 95,730 538,000 541,000 164,100 156,790 149,480 142,170 135,720 129,270 122,820 116,370 109,920 103,470 97,020 541,000 544,000 165,390 158,080 150,770 143,460 137,010 130,560 124,110 117,660 111,210 104,760 98,310 544,000 547,000 166,680 159,370 152,060 144,750 138,300 131,850 125,400 118,950 112,500 106,050 99,600 547,000 550,000 167,970 160,660 153,350 146,040 139,590 133,140 126,690 120,240 113,790 107,340 100,890 550,000 553,000 169,260 161,950 154,640 147,330 140,880 134,430 127,980 121,530 115,080 108,630 102,180 553,000 556,000 170,550 163,240 155,930 148,620 142,170 135,720 129,270 122,820 116,370 109,920 103,470 556,000 559,000 171,840 164,530 157,220 149,910 143,460 137,010 130,560 124,110 117,660 111,210 104,760 559,000 562,000 173,130 165,820 158,510 151,200 144,750 138,300 131,850 125,400 118,950 112,500 106,050 562,000 565,000 174,420 167,110 159,800 152,490 146,040 139,590 133,140 126,690 120,240 113,790 107,340 565,000 568,000 175,710 168,400 161,090 153,780 147,330 140,880 134,430 127,980 121,530 115,080 108,630 568,000 571,000 177,000 169,690 162,380 155,070 148,620 142,170 135,720 129,270 122,820 116,370 109,920 571,000 574,000 178,440 170,980 163,670 156,360 149,910 143,460 137,010 130,560 124,110 117,660 111,210 574,000 577,000 179,880 172,270 164,960 157,650 151,200 144,750 138,300 131,850 125,400 118,950 112,500 577,000 580,000 181,320 173,560 166,250 158,940 152,490 146,040 139,590 133,140 126,690 120,240 113,790 580,000 583,000 182,760 174,850 167,540 160,230 153,780 147,330 140,880 134,430 127,980 121,530 115,080 583,000 586,000 184,200 176,140 168,830 161,520 155,070 148,620 142,170 135,720 129,270 122,820 116,370 586,000 589,000 185,640 177,480 170,120 162,810 156,360 149,910 143,460 137,010 130,560 124,110 117,660 589,000 592,000 187,080 178,920 171,410 164,100 157,650 151,200 144,750 138,300 131,850 125,400 118,950 592,000 595,000 188,520 180,360 172,700 165,390 158,940 152,490 146,040 139,590 133,140 126,690 120,240 595,000 598,000 189,960 181,800 173,990 166,680 160,230 153,780 147,330 140,880 134,430 127,980 121,530 598,000 601,000 191,400 183,240 175,280 167,970 161,520 155,070 148,620 142,170 135,720 129,270 122,820 601,000 604,000 192,840 184,680 176,570 169,260 162,810 156,360 149,910 143,460 137,010 130,560 124,110 604,000 607,000 194,280 186,120 177,960 170,550 164,100 157,650 151,200 144,750 138,300 131,850 125,400 607,000 610,000 195,720 187,560 179,400 171,840 165,390 158,940 152,490 146,040 139,590 133,140 126,690 610,000 613,000 197,160 189,000 180,840 173,130 166,680 160,230 153,780 147,330 140,880 134,430 127,980 613,000 616,000 198,600 190,440 182,280 174,420 167,970 161,520 155,070 148,620 142,170 135,720 129,270 616,000 619,000 200,040 191,880 183,720 175,710 169,260 162,810 156,360 149,910 143,460 137,010 130,560 619,000 622,000 201,480 193,320 185,160 177,000 170,550 164,100 157,650 151,200 144,750 138,300 131,850 622,000 625,000 202,920 194,760 186,600 178,440 171,840 165,390 158,940 152,490 146,040 139,590 133,140 625,000 628,000 204,360 196,200 188,040 179,880 173,130 166,680 160,230 153,780 147,330 140,880 134,430 628,000 631,000 205,800 197,640 189,480 181,320 174,420 167,970 161,520 155,070 148,620 142,170 135,720 631,000 634,000 207,240 199,080 190,920 182,760 175,710 169,260 162,810 156,360 149,910 143,460 137,010 634,000 637,000 208,680 200,520 192,360 184,200 177,000 170,550 164,100 157,650 151,200 144,750 138,300 637,000 640,000 210,120 201,960 193,800 185,640 178,440 171,840 165,390 158,940 152,490 146,040 139,590 640,000 643,000 211,560 203,400 195,240 187,080 179,880 173,130 166,680 160,230 153,780 147,330 140,880 643,000 646,000 213,000 204,840 196,680 188,520 181,320 174,420 167,970 161,520 155,070 148,620 142,170 646,000 649,000 214,440 206,280 198,120 189,960 182,760 175,710 169,260 162,810 156,360 149,910 143,460 649,000 652,000 215,880 207,720 199,560 191,400 184,200 177,000 170,550 164,100 157,650 151,200 144,750 652,000 655,000 217,320 209,160 201,000 192,840 185,640 178,440 171,840 165,390 158,940 152,490 146,040 655,000 658,000 218,760 210,600 202,440 194,280 187,080 179,880 173,130 166,680 160,230 153,780 147,330 658,000 661,000 220,200 212,040 203,880 195,720 188,520 181,320 174,420 167,970 161,520 155,070 148,620 661,000 664,000 221,640 213,480 205,320 197,160 189,960 182,760 175,710 169,260 162,810 156,360 149,910 664,000 667,000 223,080 214,920 206,760 198,600 191,400 184,200 177,000 170,550 164,100 157,650 151,200 667,000 670,000 224,520 216,360 208,200 200,040 192,840 185,640 178,440 171,840 165,390 158,940 152,490 670,000 673,000 225,960 217,800 209,640 201,480 194,280 187,080 179,880 173,130 166,680 160,230 153,780 673,000 676,000 227,400 219,240 211,080 202,920 195,720 188,520 181,320 174,420 167,970 161,520 155,070 (6) Amt. of earned income after deducting insurance premium for the year Number of dependents 0 1 2 3 4 5 6 7 8 9 10 At least But less than Tax amount yen yen yen yen yen yen yen yen yen yen yen yen yen 676,000 679,000 228,840 220,680 212,520 204,360 197,160 189,960 182,760 175,710 169,260 162,810 156,360 679,000 682,000 230,280 222,120 213,960 205,800 198,600 191,400 184,200 177,000 170,550 164,100 157,650 682,000 685,000 231,720 223,560 215,400 207,240 200,040 192,840 185,640 178,440 171,840 165,390 158,940 685,000 688,000 233,160 225,000 216,840 208,680 201,480 194,280 187,080 179,880 173,130 166,680 160,230 688,000 691,000 234,600 226,440 218,280 210,120 202,920 195,720 188,520 181,320 174,420 167,970 161,520 691,000 694,000 236,040 227,880 219,720 211,560 204,360 197,160 189,960 182,760 175,710 169,260 162,810 694,000 697,000 237,480 229,320 221,160 213,000 205,800 198,600 191,400 184,200 177,000 170,550 164,100 697,000 700,000 238,920 230,760 222,600 214,440 207,240 200,040 192,840 185,640 178,440 171,840 165,390 700,000 703,000 240,360 232,200 244,040 215,880 208,680 201,480 194,280 187,080 179,880 173,130 166,680 703,000 706,000 241,800 233,640 225,480 217,320 210,120 202,920 195,720 188,520 181,320 174,420 167,970 706,000 709,000 243,240 235,080 226,920 218,760 211,560 204,360 197,160 189,960 182,760 175,710 169,260 709,000 712,000 244,680 236,520 228,360 220,200 213,000 205,800 198,600 191,400 184,200 177,000 170,550 712,000 715,000 246,120 237,960 229,800 221,640 214,440 207,240 200,040 192,840 185,640 178,440 171,840 715,000 718,000 247,560 239,400 231,240 223,080 215,880 208,680 201,480 194,280 187,080 179,880 173,130 718,000円 249,000 -- -- -- -- -- -- -- -- -- -- 718,000 721,400 240,840 232,680 224,520 217,320 210,120 202,920 195,720 188,520 181,320 174,420 721,400 724,800 242,470 234,310 226,150 218,950 211,750 204,550 197,350 190,150 182,950 175,880 724,800 728,200 244,100 235,940 227,780 220,580 213,380 206,180 198,980 191,780 184,580 177,380 728,200 731,600 245,730 237,570 229,410 222,210 215,010 207,810 200,610 193,410 186,210 179,010 731,600 735,000 247,360 239,200 231,040 223,840 216,640 209,440 202,240 195,040 187,840 180,640 735,000円 249,000 -- -- -- -- -- -- -- -- -- 735,000 738,400 240,840 232,680 225,480 218,280 211,080 203,880 196,680 189,480 182,280 738,400 741,800 242,470 234,310 227,110 219,910 212,710 205,510 198,310 191,110 183,910 741,800 745,200 244,100 235,940 228,740 221,540 214,340 207,140 199,940 192,740 185,540 745,200 748,600 245,730 237,570 230,370 223,170 215,970 208,770 201,570 194,370 187,170 748,600 752,000 247,360 239,200 232,000 224,800 217,600 210,400 203,200 196,000 188,800 752,000円 249,000 -- -- -- -- -- -- -- -- 752,000 755,540 240,840 233,640 226,440 219,240 212,040 204,840 197,640 190,440 755,540 758,800 242,470 235,270 228,070 220,870 213,670 206,470 199,270 192,070 758,800 762,200 244,100 236,900 229,700 222,500 215,300 208,100 200,900 193,700 762,200 765,560 245,730 238,530 231,330 224,130 216,930 209,730 202,530 195,330 765,600 769,000 247,360 240,160 232,960 225,760 218,560 211,360 204,160 196,960 769,000円 249,000 -- -- -- -- -- -- -- 769,000 772,750 241,800 234,600 227,400 220,200 213,000 205,800 198,600 772,750 776,500 243,600 236,400 229,200 222,000 214,800 207,600 200,400 776,500 780,250 245,400 238,200 231,000 223,800 216,600 209,400 202,200 780,250 784,000 247,200 240,000 232,800 225,600 218,400 211,200 204,000 780,400円 249,000 -- -- -- -- -- -- 784,000 787,750 241,800 234,600 227,400 220,200 213,000 205,800 787,750 791,500 243,600 236,400 229,200 222,000 214,800 207,600 791,500 795,250 245,400 238,200 231,000 223,800 216,600 209,400 795,250 799,000 247,200 240,000 232,800 225,600 218,400 211,200 799,000円 249,000 -- -- -- -- -- 799,000 802,750 241,800 234,600 227,400 220,200 213,000 802,750 806,500 243,600 236,400 229,200 222,000 214,800 806,500 810,250 245,400 238,200 231,000 223,800 216,600 810,250 814,000 247,200 240,000 232,800 225,600 218,400 814,000円 249,000 -- -- -- -- (7) Amt. of earned income after deducting insurance premium for the year Number of dependents 0 1 2 3 4 5 6 7 8 9 10 At least But less than Tax amount yen yen yen yen yen yen yen yen yen yen yen yen yen 814,000 817,750 241,800 234,600 227,400 220,200 817,750 821,500 243,600 236,400 229,200 222,000 821,500 825,250 245,400 238,200 231,000 223,800 825,250 829,000 247,200 240,000 232,800 225,600 829,000円 249,000 -- -- -- 829,000 832,750 241,800 234,600 227,400 832,750 836,500 243,600 236,400 229,200 836,500 840,250 245,400 238,200 231,000 840,250 844,000 247,200 240,000 232,800 844,000円 249,000 -- -- 844,000 847,750 241,800 234,600 847,750 851,500 243,600 236,400 851,500 855,250 245,400 238,200 855,250 859,000 247,200 240,000 859,000円 249,000 -- 859,000 862,750 241,800 862,750 866,500 243,600 866,500 870,250 245,400 870,250 874,000 247,200 874,000円 249,000 In case the amount of earned income after deducting insurance premium for the year minus the amount of dependents exemption corresponding to the number of dependents is less than 718,000 yen and such number is more than ten, the tax amount is computed firstly by deducting the amount equal to 15% of the earned income after deducting insurance premium for the year (if it exceeds 30,000 yen, 30,000 yen) from that earned income and then deducting the dependents exemption and basic exemption, and finding the figures on the Income Tax Amount Table under Article 6 Annexed Table No.1 corresponding to the amount (taxable total income amount) obtained after the above computation In case the amount of earned income after deducting insurance premium for the year minus the amount of dependent exemption corresponding to the number of dependents exceeds 718,000 yen, the tax amount is computed according to the following classifications Amount of earned income after deducting insurance premium and dependent exemption Tax amount More than 718,000 yen But less than 1,068,000 yen Amount equal to 48% of the earned income minus 95,640 yen 1,068,000 yen 2,068,000 yen Amount equal to 53% of the earned income minus 149,040 yen More than 2,068,000 yen Amount equal to 55% of the earned income minus 190,400 yen In case the exemption for physically handicapped persons, old aged persons, windows or working students is allowed to yourself, the tax amount is computed by deducting 4,000 yen from the tax amount corresponding to the amount of earned income after deducting insurance premium for the year and the number of dependents (Remarks:How to compute your tax liabilities) (1) As for a person whose earned income after deducting the insurance premium and dependent exemption is less than 718,000 yen and whose number of dependents is less than ten, at first, deduct the insurance premium (if it exceeds 2,000 yen, 2,000 yen) paid by you from the earned income for the year, if you report the insurance premium paid during the year, find the line which corresponds to the amount and your earned income thus obtained and get your tax liability at the cross of the line and the column of the reported number dependents (in the case deduction for physically handicapped persons, old aged persons, windows or working students is allowed to yourself, your tax liability is the amount those obtaines minus 4,000 yen, every time one deduction is allowed). (2) As for a person whose earned income after deducting insurance premium and dependent exemption is less than 718,000 yen and whose number of dependents is more than ten, at first, deduct the insurance premium (if it exceeds 2,000 yen, 2,000 yen) paid by you from the earned income for the year if you report the insurance premium paid during the year, and deduct the amount equivalent to 15%(if it exceeds 30,000 yen, 30,000 yen) of the amount after above deduction and get your tax liability on the Income Tax Amount Table under Article 6 Annexed Table No.1 corresponding to the amount (taxable total income amount) obtained after such deductions (in case the deduction for physically handicapped persons, old aged persons, widows or working students is allowed to yourself, your tax liability is the amount thus obtained minus 4,000 yen, every time one deduction is allowed). (3) As for a person whose earned income after deducting insurance premium and dependents exemption is more than 718,000 yen, the amount in the column of "Tax Amount" is your tax liability according to the amount of earned income after deduction (in case the deduction for physically handicapped persons, old aged persons, widows or working students is allowed to yourself, your tax liability is the amount thus obtained minus 4,000 yen every time one deduction is allowed). Annexed Table No. IV. Withholding Income Tax Amount Table for Retirement Income (Withholding Income Tax Amount Table under Article 18 paragraph 1) Retirement income (1) Amount of receipt Tax amount Amount of receipt Tax amount Amount of receipt Tax amount Amount of receipt Tax amount At least But less than At least But less than At least But less than At least But less than yen yen yen yen yen yen yen yen yen yen yen yen Less than 151,000 yen 0 210,000 212,000 6,000 340,000 344,000 19,750 560,000 564,000 51,750 151,000 152,000 100 212,000 214,000 6,200 344,000 348,000 20,250 564,000 568,000 52,450 152,000 153,000 200 214,000 216,000 6,400 348,000 352,000 20,750 568,000 572,000 53,150 153,000 154,000 300 216,000 218,000 6,600 352,000 356,000 21,250 572,000 576,000 53,850 154,000 155,000 400 218,000 220,000 6,800 356,000 360,000 21,750 576,000 580,000 54,550 155,000 156,000 500 220,000 222,000 7,000 360,000 364,000 22,250 580,000 584,000 55,250 156,000 157,000 600 222,000 224,000 7,200 364,000 368,000 22,750 584,000 588,000 55,950 157,000 158,000 700 224,000 226,000 7,400 368,000 372,000 23,250 588,000 592,000 56,650 158,000 159,000 800 226,000 228,000 7,600 372,000 376,000 23,750 592,000 596,000 57,350 159,000 160,000 900 228,000 230,000 7,800 376,000 380,000 24,250 596,000 600,000 58,050 160,000 161,000 1,000 230,000 232,000 8,000 380,000 384,000 24,750 600,000 604,000 58,750 161,000 162,000 1,100 232,000 234,000 8,200 384,000 388,000 25,250 604,000 608,000 59,450 162,000 163,000 1,200 234,000 236,000 8,400 388,000 392,000 25,750 608,000 612,000 60,150 163,000 164,000 1,300 236,000 238,000 8,600 392,000 396,000 26,300 612,000 616,000 60,850 164,000 165,000 1,400 238,000 240,000 8,800 396,000 400,000 26,900 616,000 620,000 61,550 165,000 166,000 1,500 240,000 242,000 9,000 400,000 404,000 27,500 620,000 624,000 62,250 166,000 167,000 1,600 242,000 244,000 9,200 404,000 408,000 28,100 624,000 628,000 62,950 167,000 168,000 1,700 244,000 246,000 9,400 408,000 412,000 28,700 628,000 632,000 63,650 168,000 169,000 1,800 246,000 248,000 9,600 412,000 416,000 29,300 632,000 636,000 64,350 169,000 170,000 1,900 248,000 250,000 9,800 416,000 420,000 29,900 636,000 640,000 65,050 170,000 171,000 2,000 250,000 252,000 10,000 420,000 424,000 30,500 640,000 644,000 65,750 171,000 172,000 2,100 252,000 254,000 10,200 424,000 428,000 31,100 644,000 648,000 66,450 172,000 173,000 2,200 254,000 256,000 10,400 428,000 432,000 31,700 648,000 652,000 67,150 173,000 174,000 2,300 256,000 258,000 10,600 432,000 436,000 32,300 652,000 656,000 67,850 174,000 175,000 2,400 258,000 260,000 10,800 436,000 440,000 32,900 656,000 660,000 68,550 175,000 176,000 2,500 260,000 262,000 11,000 440,000 444,000 33,500 660,000 664,000 69,250 176,000 177,000 2,600 262,000 264,000 11,200 444,000 448,000 34,100 664,000 668,000 69,950 177,000 178,000 2,700 264,000 266,000 11,400 448,000 452,000 34,700 668,000 672,000 70,650 178,000 179,000 2,800 266,000 268,000 11,600 452,000 456,000 35,300 672,000 676,000 71,350 179,000 180,000 2,900 268,000 270,000 11,800 456,000 460,000 35,900 676,000 680,000 72,050 180,000 181,000 3,000 270,000 272,000 12,000 460,000 464,000 36,500 680,000 684,000 72,750 181,000 182,000 3,100 272,000 274,000 12,200 464,000 468,000 37,100 684,000 688,000 73,450 182,000 183,000 3,200 274,000 276,000 12,400 468,000 472,000 37,700 688,000 692,000 74,150 183,000 184,000 3,300 276,000 278,000 12,600 472,000 476,000 38,300 692,000 696,000 74,850 184,000 185,000 3,400 278,000 280,000 12,800 476,000 480,000 38,900 696,000 700,000 75,550 185,000 186,000 3,500 280,000 282,000 13,000 480,000 484,000 39,500 700,000 706,000 76,250 186,000 187,000 3,600 282,000 284,000 13,200 484,000 488,000 40,100 706,000 712,000 77,300 187,000 188,000 3,700 284,000 286,000 13,400 488,000 492,000 40,700 712,000 718,000 78,350 188,000 189,000 3,800 286,000 288,000 13,600 492,000 496,000 41,300 718,000 724,000 79,400 189,000 190,000 3,900 288,000 290,000 13,800 496,000 500,000 41,900 724,000 730,000 80,450 190,000 191,000 4,000 290,000 292,000 14,000 500,000 504,000 42,500 730,000 736,000 81,500 191,000 192,000 4,100 292,000 294,000 14,200 504,000 508,000 43,100 736,000 742,000 82,550 192,000 193,000 4,200 294,000 296,000 14,400 508,000 512,000 43,700 742,000 748,000 83,600 193,000 194,000 4,300 296,000 298,000 14,600 512,000 516,000 44,300 748,000 754,000 84,650 194,000 195,000 4,400 298,000 300,000 14,800 516,000 520,000 44,900 754,000 760,000 85,800 195,000 196,000 4,500 300,000 304,000 15,000 520,000 524,000 45,500 760,000 766,000 87,000 196,000 197,000 4,600 304,000 308,000 15,400 524,000 528,000 46,100 766,000 772,000 88,200 197,000 198,000 4,700 308,000 312,000 15,800 528,000 532,000 46,700 772,000 778,000 89,400 198,000 199,000 4,800 312,000 316,000 16,250 532,000 536,000 47,300 778,000 784,000 90,600 199,000 200,000 4,900 316,000 320,000 16,750 536,000 540,000 47,900 784,000 790,000 91,800 200,000 202,000 5,000 320,000 324,000 17,250 540,000 544,000 48,500 790,000 796,000 93,000 202,000 204,000 5,200 324,000 328,000 17,750 544,000 548,000 49,100 796,000 802,000 94,200 204,000 206,000 5,400 328,000 332,000 18,250 548,000 552,000 49,700 802,000 808,000 95,400 206,000 208,000 5,600 332,000 336,000 18,750 552,000 556,000 50,350 808,000 814,000 96,600 208,000 210,000 5,800 336,000 340,000 19,250 556,000 560,000 51,050 814,000 820,000 97,800 Retirement income (2) Amount of receipt Tax amount Amount of receipt Tax amount Amount of receipt Tax amount Amount of receipt Tax amount At least But less than At least But less than At least But less than At least But less than yen yen yen yen yen yen yen yen yen yen 820,000 826,000 99,000 910,000 916,000 117,000 1,000,000 1,150,000 Amount equal to 20% of the receipt minus 65,000 yen 4,150,000 10,150,000 826,000 832,000 100,200 916,000 922,000 118,200 832,000 838,000 101,400 922,000 928,000 119,400 838,000 844,000 102,600 928,000 934,000 120,600 844,000 850,000 103,800 934,000 940,000 121,800 850,000 856,000 105,000 940,000 946,000 123,000 1,150,000 2,150,000 Amount equal to 22.5% of the receipt minus 93,750 yen 856,000 862,000 106,200 946,000 952,000 124,200 862,000 868,000 107,400 952,000 958,000 125,400 868,000 874,000 108,600 958,000 964,000 126,600 874,000 880,000 109,800 964,000 970,000 127,800 880,000 886,000 111,000 970,000 976,000 129,000 2,150,000 4,150,000 Amount equal to 25% of the receipt minus 147,500 yen 886,000 892,000 112,200 976,000 982,000 130,200 892,000 898,000 113,400 982,000 988,000 131,400 898,000 904,000 114,600 988,000 994,000 132,600 904,000 910,000 115,800 994,000 1,000,000 133,800 (Remarks:How to compute your tax liabilities) The tax amount of the line which corresponds to the amount of receipt is your tax liability to he withhold. Minister of Finance IKEDA Hayato Prime Minister YOSHIDA Shigeru