所得税法の一部を改正する法律

所得税法の一部を改正する法律をここに公布する。

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

御名御璽

Signed:HIROHITO, Seal of the Emperor

昭和二十七年三月三十一日

This thirty-first day of the third month of the twenty-seventh year of Showa (March 31, 1952)

内閣総理大臣　吉田茂

Prime Minister　YOSHIDA Shigeru

法律第五十三号

Law No.53

所得税法の一部を改正する法律

Law for Partial Amendments to the Income Tax Law

所得税法（昭和二十二年法律第二十七号）の一部を次のように改正する。

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

第一條第二項第二号及び第三号を次のように改める。

Article 1 paragraph 2 items 2 and 3 shall be amended as follows:

二　国債、地方債又はこの法律の施行地に本店若しくは主たる事務所を有する法人の発行する債券につき利子の支払を受けるとき

2.　Where he receives interests on national or local bonds or on corporate debentures issued by corporation having its head office or principal place of business within the enforcement area of this Law;

三　この法律の施行地にある営業所に預入された預金（貯金その他これに準ずるものを含む。以下同じ。）の利子又はこの法律の施行地にある営業所に信託された合同運用信託の利益の支払を受けるとき

3.　Where he receives interests on deposits (including savings or others of similar nature;hereinafter the same) which are deposited in the place of business within enforcement area of this Law or dividends of profits of joint operation trusts which are trusted to the place of business within the enforcement area of this Law;

四　この法律の施行地に本店又は主たる事務所を有する法人から利益若しくは利息の配当、剰余金の分配又は証券投資信託の収益の分配を受けるとき

4.　Where he receives dividends of profits or dividends during construction or distribution of surpluses, or profits of securities investment trust from a corporation having its head office or principal place of business within the enforcement area of this Law;

五　この法律の施行地においてなした勤務又は役務の提供に因り俸給、給料、賃金、歳費、年金（郵便年金を除く。以下同じ。）、恩給、賞与、退職給与若しくはこれらの性質を有する給与（年金、恩給、退職給与及びこれらの性質を有する給与については、その者がこの法律の施行地に住所又は一年以上居所を有した期間になした勤務に係るものに限る。）又は役務の報酬の支払を受けるとき

5.　Where he receives salaries, pays, wages, yearly allowances, annuities (excluding postal annuities;hereinafter the same), pension, bonuses, retirement allowance or payments of similar nature (as for the annuities, pension, retirement allowance and other payments of similar nature, limited to those for service rendered for the period in which he is domiciled or resident for one year or more within the enforcement area of this Law) or compensation for labors or other personal services rendered within the enforcement area of this Law;

六　この法律の施行地において事業をなす者から工業所有権その他の技術に関する権利若しくは特別の技術による生産方式及びこれに準ずるもの又は著作権（映画フイルムの上映権を含む。）の使用料で当該者のこの法律の施行地にある事業に係るものの支払を受けるとき

6.　Where he receives royalties on the industrial proprietary, rights to use technique, manufacturing formula using a special technique and others of the similar nature, or on copyrights (including projecting right to movie film) from a person engaged in trade or business within the enforcement area of this Law, in connection with such trade or business;

七　この法律の施行地において事業をなす者に対する貸付金で当該者のこの法律の施行地にある事業に係るものの利子の支払を受けるとき

7.　Where he receives interests on loans (limited to those relative to trade or business operated within the enforcement area of this Law) for a person engaged in trade or business within the enforcement area of this Law;

八　前各号に規定する場合の外、資産をこの法律の施行地にある事業の用に供することに因りその対価として支払を受ける所得その他のその源泉がこの法律の施行地にある所得で命令で定めるものを有するとき

8.　Except the cases provided for in each of the preceding items, in case he receives incomes paid as consideration for offering of assets to the trade or business within the enforcement area of this Law or such other incomes from sources within the enforcement area of this Law as may be designated by Order.

同條第三項中「法人は、」を「この法律の施行地に本店又は主たる事務所を有する法人は、」に、「利息の配当」を「利益若しくは利息の配当、剰余金の分配（第五條に規定する利益の配当又は剰余金の分配を除く。）」に改め、同條第二項の次に次の一項を加える。

In paragraph 3 of the same Article, "corporation" shall be amended as "corporation having its head office or principal place of business within the enforcement area of this Law" , and "dividend of interest" as "profits or dividend of interest, or distribution of surpluses (excluding the dividend of profits or distribution of surpluses as provided for in Article 5)" ;and the following one paragraph shall be added next to paragraph 2 of the same Article:

国家公務員又は地方公務員で外国において勤務する者（日本の国籍を有しない者又は外国の国籍を有する者を除く。）については、この法律の施行地に住所を有するものとみなして、この法律を適用する。

A member of national or local public service personnel, serving or employed in foreign countries (excluding a person who has no Japanese nationality or who has non-Japanese nationality), shall be considered as having been domiciled in the enforcement area of this Law, for purposes of application of this Law.

同條に次の一項を加える。

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

この法律の施行地に本店又は主たる事務所を有しない法人は、左の各号に掲げる所得の支払を受けるときは、この法律により、所得税を納める義務がある。

A corporation having neither head office nor principal place of business within the enforcement area of this Law shall be liable to pay the income tax in accordance with this Law, if it receives the income as enumerated in any of the following items:

一　第二項第二号乃至第四号又は第六号乃至第八号に規定する所得

1.　Income as provided for in paragraph 2 items 2 to 4 inclusive or items 6 to 8 inclusive;

二　この法律の施行地にある不動産、当該不動産の上に存する権利又は採石法による採石権の貸付（地上権又は採石権の設定その他他人をして不動産又はこれらの権利を使用せしめる一切の場合を含む。）に因る所得

2.　Income from lease of immovable properties situated in the enforcement area of this Law, of rights therein, of quarrying rights under the Quarrying Law (including cases where superficies or quarrying rights are established, or where the use of immovable properties or of rights therein is granted).

第二條第四項中「第三項」を「第四項及び第五項」に改める。

In Article 2 paragraph 4, "paragraph 3" shall be amended as "paragraph 4 or 5" .

第五條の二第一項中「相続、遺贈又は贈与に因り」を「遺贈（相続人に対する遺贈を除く。）又は贈与に因り」に、「相続、遺贈又は贈与の時」を「遺贈又は贈与の時」に改め、同條第二項を削る。

In Article 5-(2) paragraph 1, "due to succession, bequest or gift" shall be amended as "due to bequest (excluding bequest for the successor) or gift" , and "at the time of the inheritance, succession, bequest or gift" shall be amended as "at the time of bequest or gift" ;and paragraph 2 of the same Article shall be deleted.

第六條第八号を次のように改める。

Article 6 item 8 shall be amended as follows:

八　公職選挙法の適用を受ける選挙に係る公職の候補者が選挙運動に関し法人からの贈与に因り取得した金銭、物品又はその他の財産上の利益で同法第百八十九條の規定による報告がなされたもの

8.　Money, articles or other profits on properties donated from a corporation to candidate for the public office in the election subject to the application of the Public Offices Election Law in the course of campaign, and reported in accordance with Article 189 of the same Law;

九　第一條第一項の規定に該当する個人で外国において勤務するものの受ける給与のうち、当該勤務に因りこの法律の施行地において勤務した場合に受くべき通常の給与に加算して受ける在勤手当その他のこれに類する特別の手当で命令で定めるもの

9.　Out of the salaries, wages, etc. of an individual coming under the provision of Article 1 paragraph 1 who is serving or employed in foreign countries, compensation for actual expenses abroad and the similar special allowances paid in addition to the ordinary salaries, wages, etc. which would be paid by reason of the same service or employment in the enforcement area of the Law, so long as such allowances are designated by Order.

第八條第一項中「総所得金額が一万五千円」を「総所得金額及び退職所得の金額の合計額が二万円」に改め、同條第五項第二号中「総所得金額」を「総所得金額及び退職所得の金額の合計額」に改める。

In Article 8 paragraph 1, "total income......15,000 yen" shall be amended as "the sum of total income and retirement income......20,000 yen" ;and in paragraph 5 item 2 of the same Article, "total income" shall be amended as "the sum of total income and retirement income" .

第九條第一項各号列記以外の部分中「左の各号に規定する所得につき当該各号の規定により計算した金額の合計金額（以下総所得金額という。）による。」を「第六号を除く左の各号に規定する所得については、当該各号の規定により計算した金額（第七号乃至第九号に規定する所得については、当該各号の規定により計算した金額（第二項の規定により当該金額から控除すべき損失の金額がある場合には控除後の金額）の合計金額から十万円を控除した金額）の合計金額（以下総所得金額という。）により、第六号に規定する所得については、同号の規定により計算した金額による。」に改め、同項第六号中「その十分の一・五に相当する金額を控除した金額」を「十五万円を控除した金額の十分の五に相当する金額」に改め、同項第九号中「一時の所得」を「一時の所得のうち労務その他の役務の対価たる性質を有しないもの」に改め、同條第二項を次のように改める。

In the part other than those mentioned in each item of Article 9 paragraph 1, "the total of the amount of incomes computed pursuant to each hereunder (shall hereinafter be called" total income ")" shall be amended as ", as to the income provided for in the following each item except item 6, the total sum of income amount (hereinafter be referred to as" total income ") computed in accordance with the provision of each item except item 6 (as to the incomes provided for in items 7 to 9 inclusive, the amount of incomes obtained by deducting 100,000 yen from the total income computed in accordance with the provision of each item except item 6 (if there is a loss to be deducted from such amount in accordance with the provisions of the said each item, the amount after deducting such loss)), as to the income provided for in item 6, the amount computed in accordance with the provision of the same item" ;in item 6 of the same paragraph, "the total receipts in the year less 15% thereof" shall be amended as "the amount of money corresponding to 50% of the amount obtained by deducting 150,000 yen from the amount of money receivable in the year" ;in item 9 of the same paragraph, "the income other than" shall be amended as "the income not similar in quality to the compensation for labor or other personal service, out of the income other than" ;and paragraph 2 of the same Article shall be amended as follows:

前項の規定により総所得金額を計算する場合において、山林所得又は譲渡所得の計算上損失を生じたときは、これをまず他の同項第七号乃至第九号に規定する所得の金額から控除し、なお不足額がある場合において、これをこれらの所得以外の所得（退職所得を除く。）の金額から控除するものとし、同項第二号乃至第四号及び第十号に規定する所得の計算上損失を生じたときは、これをまず他の同項第一号乃至第五号及び第十号に規定する所得の金額から控除し、なお不足額がある場合において、これを同項第七号乃至第九号に規定する所得の金額（本項の規定により当該金額から控除すべき損失の金額がある場合には控除後の金額）の合計額から十万円を控除した金額（不足額がある場合には零とする。）から控除するものとする。この場合において、なお控除すべき損失の金額があるときは、当該金額又はその合計額を以下純損失と総称する。

In computing the total income in accordance with the provision of the preceding paragraph, in case there is a loss that is attributable to the computation of the forestry income or capital gain, it shall be first deducted from the other income as provided for in items 7 to 9 inclusive of the same paragraph and, if the said loss can not be fully offset, this shall be deducted from the other items of income (excluding retirement income), and in case there is a loss that is attributable to the computation of the income as provided for in items 2 to 4 inclusive and item 10 of the same paragraph, it shall be first deducted from the other income as provided for in items 1 to 5 inclusive and item 10 of the same paragraph and, if the said loss can not be fully offset, this shall be deducted from the total of income as provided for in items 7 to 9 inclusive of the same paragraph (if there is a loss to be deducted from this amount, in accordance with the provision of this paragraph, the amount after deducting such a loss), after deducting an amount of 100,000 yen from this total (if there is a deficit, zero). In this case, if there remains a loss to be deducted, the loss or the total thereof shall be hereinafter referred to as "net loss" .

第九條の二第一項中「又は第二項」を削り、「第十四條第二号」を「第十四條第一項第二号」に改め、同條第三項前段を次のように改める。

In Article 9-(2) paragraph 1 item 1, "or paragraph 2" shall be deleted, and "Article 14 item (2)" shall be amended as"Article 14 paragraph 1 item 2;and the former clause of paragraph 3 of the same Article shall be amended as follows:

青色申告書の提出がない場合においても、前年以前三年内の各年に生じた純損失の金額のうち、当該年に生じた第十四條第一項に規定する変動所得の計算上の損失の金額で前年以前において控除されなかつた部分に相当する金額は、前條の総所得金額の計算上これを控除し、前年以前三年内の各年に生じた第十一條の三の規定により控除を認められる損失の金額で前年以前において控除されなかつた部分に相当する金額は、前條の総所得金額又は退職所得の金額の計算上これを控除する。

Even if the blue return is not filed, the amount corresponding to that part of the net loss, which was incurred on the computation of the fluctuating income as provided for in Article 14 paragraph 1 in each of the preceding three taxable years and was not deducted in the preceding three years, shall be deductible on the computation of the total income under the preceding Article, and the amount corresponding to that part of loss which was incurred in each of the preceding three years and was to be deductible in accordance with the provision of Article 11-(3) but was not deducted in the preceding three years, shall be deductible on the computation of the total income or retirement income under the preceding Article.

同項後段中「又は第二項」を削り、「なお控除されない」を「前條の総所得金額の計算上、なお控除されない」に改める。

In the latter clause of the same paragraph, "or 2" shall be deleted, and "there still remains loss yet to be deductible" shall be amended as "there still remains loss yet to be deductible in computing the total income under the preceding Article" .

第十條第四項を次のように改める。

Article 10 paragraph 4 shall be amended as follows:

第九條第一項第七号又は第八号の規定の適用については、相続又は被相続人からの遺贈に因り取得した同項第七号又は第八号に規定する資産は、相続人が、引き続きこれを有していたものとみなし、遺贈（被相続人からの遺贈を除く。）又は贈与に因り取得した当該資産は、受遺者又は受贈者が、遺贈又は贈与の時において、その時の価額により、取得したものとみなす。

For the purpose of applying the provision of Article 9 paragraph 1 item 7 or 8, such assets provided for in item 7 or 8 of the same paragraph as were acquired due to succession or bequest from the deceased shall be deemed to have been held by the heir and such assets as were acquired due to bequest (excluding bequest from the deceased) or donation shall be deemed to have been acquired by the legatee or donees, at market price prevailing at the time of the bequest or donation.

第十一條の二を次のように改める。

Article 11-(2) shall be amended as follows:

第十一條の二　納税義務者と生計を一にする配偶者その他の親族が、当該納税義務者の経営する事業から所得を受ける場合においては、当該所得の収入金額に相当する金額は、当該納税義務者の事業所得の金額の計算上これを必要な経費に算入せず、当該親族の当該所得の金額の計算上必要な経費に算入すべき金額は、当該納税義務者の事業所得の金額の計算上必要な経費に算入するものとする。この場合において、当該親族の所得の金額の計算については、当該事業から受けた所得の収入金額及び当該所得の金額の計算上必要な経費に算入すべき金額は、いずれもないものとみなす。

Article 11-(2).　In cases where a spouse and other relatives living with a taxpayer in one household receives incomes from the business carried on by the taxpayer, the amount corresponding to the receipt amount of the income concerned shall not be included in the necessary expenses in computing the amount of the business income of the taxpayer concerned, and the amount to be included in the necessary expenses in computing the amount of the income concerned of the said spouse or other relative concerned, shall be included in the necessary expenses in computing the amount of the business income of the taxpayer concerned. In this case, the receipt amount of the income received from the business concerned and the amount to be included in the necessary expenses in computing the income amount shall be deemed to be zero, for purposes of computation of the income amount of the said spouse or other relative.

前項の規定は、青色申告書を提出する納税義務者と生計を一にする親族（当該納税義務者の配偶者及びその年一月一日現在において年齢十八歳未満である者を除く。）で専ら当該納税義務者の経営する事業に従事するものが当該事業から支給を受ける給与の金額（その額がその年を通じて五万円をこえる場合においては、五万円）については、これを適用しない。但し、その給与の金額が、労務に従事した期間、労務の提供の程度、労務の性質並びに当該事業の種類及び分量等に応じ通常受くべき給与の金額に比して著しく多額と認められるときは、その著しく多額と認められる部分の金額については、この限りでない。

The provision of the preceding paragraph shall not apply with respect to the amount of allowance (if this amount exceeds 50,000 yen, through the year concerned, 50,000 yen) which is paid to the relative living in one household with a taxpayer who filed the blue return (excluding a spouse of the said taxpayer and a person who is less than 18 years on January 1 of the year) who exclusively engages in the business carried on by the said taxpayer, from the said business; provided that, the same shall not apply to the case where the amount of allowance is recognized as excessive in comparsion with an amount of allowance which would be considered as ordinary in view of the term, degree and nature of labour rendered to the business and of the type and scale of the business.

第十一條の三及び第十一條の四第一項中「総所得金額の十分の一」を「総所得金額及び退職所得の金額の合計額の十分の一」に、「総所得金額から控除する。」を「総所得金額又は退職所得の金額から控除する。」に改める。

In Article 11-(3) and Article 11-(4) paragraph 1, "10% of the individual's total income" and "10% of the total of the individual's total income" shall be amended as "10% of the sum of the amounts of total income and retirement income" , and "deducted from...... total income" shall be amended as "deducted from...... total income or retirement income" .

第十一條の五中「二千円」を「四千円」に、「総所得金額」を「総所得金額又は退職所得の金額」に改める。

In Article 11-(5), "2,000 yen" shall be amended as "4,000 yen" , and "total income" shall be amended as "total income or retirement income" .

第十一條の六中「一万五千円」を「二万円（扶養親族が三人をこえるときは、そのこえる者については、一人につき一万五千円）に、「総所得金額」を「総所得金額又は退職所得の金額」に改める。

In Article 11-(6), "15,000 yen" shall be amended as "20,000 yen (if he supports four or more dependents, 15,000 yen for each of four or more dependents)" , and "total income" shall be amended as "total income or retirement income" .

第十一條の七から第十一條の十までを削る。

Article 11-(7) to Article 11-(10) inclusive shall be deleted.

第十二條第一項中「総所得金額」を「総所得金額又は退職所得の金額」に、「三万円」を「五万円」に改め、同條第二項を削り、同條の次に次の一條を加える。

In Article 12 paragraph 1, "total income." shall be amended as "total income or retirement income." , and "30,000 yen" shall be amended as "50,000 yen" ;and paragraph 2 of the same Article shall be deleted;and the following one Article shall be added next to the same Article:

第十二條の二　前五條の規定の適用については、まず第十一條の三の規定による控除をなし、次に第十一條の四から前條までの規定による控除をなすものとし、これらの控除に当つては、まず総所得金額から控除し、なお不足額がある場合において、これを退職所得の金額から控除するものとする。この場合において、第十四條の二第一項の規定の適用があるときは、当該不足額は、まずこれをその年分に係る特別所得金額の四分の一に相当する金額から控除し、次に退職所得の金額から控除するものとする。

Article 12-(2).　With respect to the application of the provisions of preceding five Articles, the deduction under the provision of Article 11-(3) shall first be made and the deductions and exemptions under the provisions of Article 11-(4) to preceding Article inclusive shall secondly be made, and these deductions and exemptions shall be made first on the total income and secondly on the retirement income, if there remains deficit. In this case, if the provision of Article 14-(2) paragraph 1 applies, the said deficit shall first be deducted from the amount corresponding to 25% of the special income for the year and secondly be deducted from the retirement income.

第十三條を次のように改める。

Article 13 shall be amended as follows:

第十三條　所得税は、前六條の規定による控除後の総所得金額（以下課税総所得金額という。）又は当該控除後の退職所得の金額（以下課税退職所得金額という。）を、それぞれ、左の各級に区分して、逓次に各税率を適用して計算した金額の合計額により、これを課する。

Article 13.　The income tax shall be the sum of the amounts computed by classifying the total income after deductions and exemptions under the provisions of the preceding six Articles (hereinafter referred to as "taxable total income" ) or the retirement income after these deductions and exemptions (hereinafter referred to as "taxable retirement income" ) into the following steps and by applying the tax rate thus classified:

八万円以下の金額　百分の二十

Not more than 80,000 yen　20%

八万円をこえる金額　百分の二十五

More than 80,000,,　25%

十二万円をこえる金額　百分の三十

,,120,000,,　30%

二十万円をこえる金額　百分の三十五

,,200,000,,　35%

三十万円をこえる金額　百分の四十

,,300,000,,　40%

五十万円をこえる金額　百分の四十五

,,500,000,,　45%

百万円をこえる金額　百分の五十

,, 1,000,000,,　50%

二百万円をこえる金額　百分の五十五

,, 2,000,000,,　55%

第十四條各号列記以外の部分中「退職所得、山林所得又は譲渡所得」を「山林所得、譲渡所得又は一時所得」に、「百分の二十五」を「百分の二十」に、「所得税」を「総所得金額に対する所得税」に改め、「又は第二項」を削り、「同條第一項」を「同項」に改め、同條に次の一項を加える。

In the portion other than those mentioned in each item of Article 14, "retirement income, forestry income or capital gain" shall be amended as "forestry income, capital gain or temporary income," "25%" shall be amended as "20%" and "the amount of income tax" shall be amended as "the amount of income tax on the total income" , and "or 2" shall be deleted, "paragraph 1 of the same Article" shall be amended as "the same paragraph" ;and the following one paragraph shall be added to the same Article:

前項の場合において、漁獲から生ずる所得、原稿及び作曲の報酬に因る所得並びに著作権の使用料に因る所得（以下甲種変動所得と総称する。）の金額の合計額又は山林所得、譲渡所得及び一時所得（以下乙種変動所得と総称する。）の金額の合計額が、総所得金額の百分の二十以上であるときは、納税義務者の選択により、甲種変動所得又は乙種変動所得のみについて、同項の規定の適用を受けることができる。この場合においては、同項の規定の適用については、同項第一号及び第二号中「変動所得」とあるのは、それぞれの場合に応じ、「甲種変動所得」又は「乙種変動所得」とする。

In the case of the preceding paragraph, if the total amount of the income from fishing, income from compensation for writings and musical composition or income from royalty of copyright (hereinafter referred to as "Group A fluctuating income" generally) or the total amount of forestry income, capital gain and temporary income (hereinafter referred to as "Group B fluctuating income" generally) exceeds 20% of the total income, the taxpayer may, at his own choice, be favoured with the application of the provision of the same paragraph only to the Group A or B fluctuating income. In this case, with respect to the application of the provision of the same paragraph, "fluctuating income" as used in items 1 and 2 of the same paragraph, shall be made "Group A fluctuating income" or "Group B fluctuating income" .

第十四條の二第一項各号列記以外の部分中「前條」を「前條第一項」に、「その変動所得が漁獲から生ずる所得、原稿及び作曲の報酬若しくは著作権の使用料に因る所得であるとき又はその他の変動所得の金額が二十万円をこえるとき」を「その年分の甲種変動所得の金額が五十万円をこえるとき若しくはその年分の総所得金額の百分の五十をこえるとき、又はその年分の乙種変動所得の金額が五十万円をこえるとき」に、「各年の所得税」を「各年の総所得金額に対する所得税」に改め、同項第一号中「前條」を「前條第一項」に、「に特別所得金額」を「に特別所得金額（各号列記以外の部分に掲げる條件に該当する変動所得に係る金額に限る。以下本号において同じ。）」に改め、同項第二号中「前條」を「前條第一項」に改め、同項第三号中「前條第二号」を「各号列記以外の部分に掲げる條件に該当する変動所得に係る前條第一項第二号」に改め、同項第四号中「前條」を「前條第一項」に、「第二号に掲げる税額」の下に「（当該他の年の特別所得金額のうち各号列記以外の部分に掲げる條件に該当する変動所得に係る金額に対応する部分の金額に限る。）」を加え、同條第二項中「前條」を「前條第一項」に、「漁獲から生ずる所得、原稿及び作曲の報酬並びに著作権の使用料に因る所得以外の変動所得の金額が二十万円以下であるとき」を「甲種変動所得の金額が五十万円以下で、且つ、総所得金額の百分の五十以下であるとき又は乙種変動所得の金額が五十万円以下であるとき」に、「各年の所得税」を「各年の総所得金額に対する所得税」に、「前項の規定によることができる。」を「甲種若しくは乙種変動所得のいずれか又は甲種及び乙種変動所得の全部を前項各号列記以外の部分に掲げる條件に該当する変動所得とみなして、同項の規定の適用を受けることができる。」に改め、同條に次の一項を加える。

In the portion other than those mentioned in each item of Article 14-(2) paragraph 1, "the preceding Article" shall be amended as "paragraph 1 of the preceding Article" , and "if the fluctuating income is an income from fishing, compensation for writings and musical composition, or royalty of copyright, or if the total amount of the other fluctuating incomes exceeds 200,000 yen" shall be amended as "if the amount of Group A fluctuating income for the year concerned exceeds 500,000 yen or exceeds 50% of the total income or if the amount of Group B fluctuating income for the year concerned exceeds 500,000 yen" , and "the income tax for each year" shall be amended as "the income tax on the total income for each year" ;and in item 1 of the same paragraph, "the preceding Article" shall be amended as "paragraph 1 of the preceding Article" , "special income" shall be amended as "special income (limited to the amount of fluctuating income falling under the conditions stated in the portion other than those mentioned in each item;hereinafter the same in this item);in item 2 of the same paragraph," the preceding Article "shall be amended as" paragraph 1 of the preceding Article ";in item 3 of the same paragraph," item 2 of the preceding Article "shall be amended as" paragraph 1 item 2 of the preceding Article of the fluctuating income falling under the conditions stated in the portion other than those mentioned in each item ";in item 4 of the same paragraph," the preceding Article "shall be amended as" paragraph 1 of the preceding Article ", and" (limited to the amount correspondto the amount of fluctuating income falling under the conditions stated in the portion other than those mentioned in each item out of the amount of special income for the another year concerned) "shall be added next to" the tax enumerated in item 2 for another year concerned ";in paragraph 2 of the same Article," the preceding Article "shall be amended as" paragraph 1 of the preceding Article "," if the amount of fluctuating income other than income from fishing, compensation for writings or musical composition or royalty of copyright is 200,000 yen or less "shall be amended as" if the amount of Group A fluctuating income does not exceed 500,000 yen and does not exceed 50% of the total income or if the amount of Group B flucutating income does not exceed 500,000 yen "," the income tax for each year "shall be amended as" the income tax on the total income for each year ", and" may elect to compute his tax liabilities for...... according to the provision of the preceding paragraph. "shall be amended as" may, at his own choice, be favoured with the application of the provision of the preceding paragraph, to the amount of income tax for......, by regarding either Group A or B fluctuating income, or both Groups A and B fluctuating incomes as the fluctuating income falling under conditions as stated in the portion other than those mentioned in each item of the preceding paragraph";and the following one paragraph shall be added to the same Article:

第一項第一号の特別所得金額並びに同項第三号及び第四号の税額の計算に関し必要な事項は、命令でこれを定める。

The necessary matters concerning the computation of the amount of special income under paragraph 1 item 1 and of the amount of tax under items 3 and 4 of the same paragraph shall be prescribed by Order.

第十五條中「課税総所得金額（第十四條」を「課税総所得金額（第十四條第一項」に改め、「又は第二項」を削り、「四十四万円以下のものに課すべき所得税の税額（第十四條の規定により所得税の税額を計算する場合においては、同條第一号及び第十四條の二第一項第一号の税額）」を「六十五万円以下のものに課すべき総所得金額（第十四條第一項の規定により所得税の税額を計算する場合においては、調整所得金額、第十四條の二第一項の規定の適用がある場合においては、第二次調整所得金額）に（対する所得税の税額」に、「第十四條第一号」を「第十四條第一項第一号」に改め、同條に次の二項を加える。

In Article 15, the portion of the text from "The income tax liabilities" to "shall" shall be amended as "The income tax amount for total income (or adjusted income, if the income tax amount is computed in accordance with the provision of Article 14 paragraph 1;or secondary adjusted income, if the provision of Article 14-(2) paragraph 1 or paragraph 2 applies), which is to be imposed on an individual coming under the provision of Article 1 paragraph 1 or paragraph 2 item 1, whose taxable total income (or adjusted income, if the income tax amount is computed in accordance with the provision of Article 14 paragraph 1;or secondary adjusted income, if the provision of Article 14-(2) paragraph 1 applies;hereinafter the same in this Article) does not exceed 650,000 yen, shall" and "Article 14 item 1" shall be amended as "Article 14 paragraph 1 item 1" ;and the following two paragraphs shall be added to the same Article:

第一條第一項の規定に該当する個人に課すべき退職所得に対する所得税の税額は、退職所得の金額の計算上第九條の二第三項の規定による控除をなす場合及び退職所得の金額につき第十一條の三乃至第十二條の規定による控除をなす場合を除く外、第十三條の規定により計算した金額によらず、退職所得の収入金額に応じ、別表第三に定める税額による。

The amount of income tax to be imposed on the retirement income of an individual who comes under the provision of Article 1 paragraph 1 shall be the amount of income tax as provided for in Annexed Table No. III according to the amount of receipt of retirement income, notwithstanding the amount computed in accordance with the provisions of Article 13, except for the case where the deduction under the provision of Article 9-(2) paragraph 3 is made in the computation of the amount of retirement income and the case where the deductions and exemptions under the provisions of Article 11-(3) to Article 12 inclusive are made with respect to the retirement income.

退職所得の金額の計算上第九條の二第三項の規定による控除をなす場合又は退職所得の金額につき第十一條の三乃至第十二條の規定による控除をなす場合において、第一條第一項の規定に該当する個人に課すべき退職所得に対する所得税の税額は、課税退職所得金額が六十五万円以下であるときは、第十三條の規定により計算した金額によらず、課税退職所得金額に応じ、別表第一に定める金額による。

In the case where the deduction under the provision of Article 9-(2) paragraph 3 is made in the computation of the amount of retirement income or the case where the deductions and exemptions under the provisions of Article 11-(3) to Article 12 inclusive are made in respect to the retirement income, the income tax to be imposed on the retirement income of an individual who comes under the provision of Article 1 paragraph 1 shall be the amount as provided for in Annexed Table No. I according to the taxable retirement income, notwithstanding the amount computed in accordance with the provisions of Article 13, if his taxable retirement income does not exceed 650,000 yen.

第十五條の二中「その者の総所得金額につき第十一條の三乃至第十四條の二の規定により計算した所得税額（前條の規定の適用がある場合においては、同條の規定による所得税額）」を「その個人の第十三條乃至第十四條の二の規定により計算した所得税額又は第十五條の規定による所得税額」に改め、同條但書を削り、同條を第十五條の六とし、第十五條の次に次の四條を加える。

In Article 15-(2), "the amount of income tax computed as to the said taxpayer's total income pursuant to the provisions of Article 11-(3) to Article 14-(2) inclusive (or the amount of income tax as referred to in the preceding Article, in the case where it is applicable)" shall be amended as "the amount of income tax of the said individual computed in accordance with the provisions of Article 13 to Article 14-(2) inclusive or the amount of income tax under the provision of Article 15" ;and the proviso to the same Article shall be deleted and the same Article shall be made Article 15-(6);and the following four Articles shall be added next to Article 15:

第十五條の二　第一條第一項の規定に該当する個人に不具者である扶養親族がある場合には、その個人の第十三條乃至第十四條の二の規定により計算した所得税額又は前條の規定による所得税額から、不具者一人につき四千円を控除する。

Article 15-(2).　In case an individual coming under the provision of Article 1 paragraph 1 has a dependent of physically handicapped person, 4,000 yen shall be credited against the amount of income tax of the said individual computed in accordance with the provisions of Article 13 to Article 14-(2) inclusive or against that under the provision of the preceding Article, for each physically handicapped person.

第一條第一項の規定に該当する個人が不具者である場合には、その個人の第十三條乃至第十四條の二の規定により計算した所得税額又は前條の規定による所得税額から四千円を控除する。

In case where an individual coming under the provision of Article 1 paragraph 1 is a physically handicapped person, 4,000 yen shall be credited against his or her income tax computed in accordance with the provisions of Article 13 to Article 14-(2) inclusive or against that under the provision of preceding Article.

第十五條の三　第一條第一項の規定に該当する個人が老年者である場合には、その個人の第十三條乃至第十四條の二の規定により計算した所得税額又は第十五條の規定による所得税額から四千円を控除する。

Article 15-(3).　In case an individual coming under the provision of Article 1 paragraph 1 is an old aged person, 4,000 yen shall be credited against his or her income tax computed in accordance with the provisions of Article 13 to Article 14-(2) inclusive or against that under the provision of Article 15.

第十五條の四　第一條第一項の規定に該当する個人が寡婦である場合には、その個人の第十三條乃至第十四條の二の規定により計算した所得税額又は第十五條の規定による所得税額から四千円を控除する。

Article 15-(4).　In case an individual coming under the provision of Article 1 paragraph 1 is a widow, 4,000 yen shall be credited against her income tax computed in accordance with the provisions of Article 13 to 14-(2) inclusive or against that under the provision of Article 15.

第十五條の五　第一條第一項の規定に該当する個人が勤労学生である場合には、その個人の第十三條乃至第十四條の二の規定により計算した所得税額又は第十五條の規定による所得税額から四千円を控除する。

Article 15-(5).　In case an individual coming under the provision of Article 1 paragraph 1 is a working student, 4,000 yen shall be credited against his or her income tax computed in accordance with the provisions of Articles 13 to 14-(2) inclusive or against that under the provision of Article 15.

第十六條の前に次の一條を加える。

The following one Article shall be added before Article 16:

第十五條の七　前五條の規定による控除は、まず総所得金額に対する所得税の税額から控除し、なお不足額がある場合において、これを退職所得の金額に対する所得税の税額から控除するものとする。この場合において、控除すべき金額の合計額が、総所得金額に対する所得税の税額又は総所得金額に対する所得税の税額と退職所得の金額に対する所得税の税額との合計額をこえるときは、その控除すべき金額は、前５條の規定にかかわらず、当該税額又は当該合計額に相当する金額とする。

Article 15-(7).　With respect to the credits under the provisions of preceding five Articles, first, these shall be credited against the income tax on the total income and then if there remains deficit, these shall be credited against the income tax on the retirement income. In this case, if the total of the amount to be credited exceeds the amount of income tax on the total income or the sum of the income taxes on total income and on the retirement income, the said amount to be credited shall be the amount corresponding to the said income tax or the said sum, notwithstanding the provisions of preceding five Articles.

第十六條中「第十一條の三乃至第十四條の二の規定により計算した金額又は第十五條の規定による所得税額」を「第十三條乃至前條の規定により計算した所得税額」に、「第四十條又は第四十二條」を「第三十八條の二、第四十條、第四十一條第一項又は第四十二條」に、「又は第二十六條の二の規定による損失申告書」を「、第二十六條の二の規定による損失申告書又は第二十九條第一項若しくは第二項の規定による申告書」に改める。

In Article 16, "Article 11-(3) to Article 14-(2) inclusive or the income tax liabilities provided for by Article 15" shall be amended as "the amount of income tax computed in accordance with the provisions of Article 13 to the preceding Article inclusive" , and "Article 40 or 42" shall be amended as "Article 38-(2), Article 40, Article 41 paragraph 1 or Article 42" , "or loss return as provided for in Article 26-(2)" shall be amended as ", loss return under the provision of Article 26-(2) or return under the provision of Article 29 paragraph 1 or 2" .

第十七條中「個人が、この法律の施行地において支払を受ける利子所得、利息の配当若しくは証券投資信託の収益の分配に因る配当所得、給与所得又は退職所得」を「個人の同項第二号に規定する所得、同項第三号の利子所得、同項第四号の配当所得若しくは同項第五号に規定する所得又は同項の規定に該当する個人で同項第一号の規定に該当しないものの同項第六号乃至第八号に規定する所得」に、「第五号及び第六号並びに第十三條乃至第十四條の二」を「第四号乃至第六号及び第十号並びに第十三條乃至第十五條」に、「無記名の公債及び社債の利子、無記名株式の利息の配当並びに」を「無記名債券の利子、無記名株式の配当及び」に改める。

In Article 17, "interest income, dividend of interest or dividend income arising from the distribution of income from securities investment trust, earned income or retirement income receivable by an individual...... who comes under Article 1 paragraph 2 in the enforcement area of this Law" shall be amended as "income as provided for in Article 1 paragraph 2 item 2, interest income under item 3 of the same paragraph, dividend income under item 4 of the same paragraph, or earned income as provided for in item 5 of the same paragraph of an individual coming under the provision of the same paragraph, or income as provided for in items 6 to 8 inclusive of the same paragraph of an individual coming under the provision of the same paragraph but not coming under the provision of item 1 of the same paragraph" , and "items 5 and 6 and Articles 13 to 14-(2) inclusive" shall be amended as ", items 4 to 6 inclusive and 10 and Articles 13 to 15 inclusive" , "the dividend of interest on the bearer shares of stock" shall be amended as "profit or dividend of bearer shares of stock" and "interest on the bearer public bond and corporate debenture" shall be amended as "interest on the bearer bonds" .

第十八條中「法人が、」を「第一條第四項の規定に該当する法人が、」に、「又は利息の配当若しくは証券投資信託の収益の分配に因る配当所得」を「又は配当所得（第五條に規定する利益の配当又は剰余金の分配に因る所得を除く。）」に、「無記名の公債及び社債の利子、無記名株式の利息の配当並びに」を「無記名債券の利子、無記名株式の配当及び」に、「金額）」を「金額。以下本條において同じ。）」に改め、同條に次の二項を加える。

In Article 18, "corporation" shall be amended as "corporation coming under the provision of Article 1 paragraph 4" and ", dividend of interest or the dividend income arising from the distribution of income from securities investment trust" shall be amended as ", dividend income (excluding income due to dividend of profits or distribution of surpluses as provided for in Article 5" , and "dividend of interest on the bearer shares of stock" shall be amended as "the bearer shares of stock" ;and the following two paragraphs shall be added to the same Article:

第一條第五項の規定に該当する法人の同項各号に規定する所得については、第九條第一項第一号乃至第四号及び第十号並びに第十三條の規定にかかわらず、その支払を受くべき金額に対し、百分の二十の税率を適用して、所得税を課する。

With respect to the incomes provided for in each item of Article 1 paragraph 5 accrued to a corporation which comes under the provision of the same paragraph, they shall, notwithstanding the provisions of Article 9 paragraph 1 items 1 to 4 inclusive and item 10 as well as Article 13, be subject to the income tax for the amount computed by applying the rate of 20% to the receipt amount concerned.

第一條第四項及び第一項の規定は、信託会社がその引き受けた証券投資信託の信託財産に属する株式又は出資について利益若しくは利息の配当又は剰余金の分配を受ける場合において、当該信託会社が、その利益若しくは利息の配当又は剰余金の分配をなす者の備え付ける帳簿に、当該株式又は出資が当該信託財産に属する旨その他命令で定める事項の登載を受けたときは、当該株式又は出資についてその登載を受けている期間内に支払を受くべき利益若しくは利息の配当又は剰余金の分配に因る配当所得については、これを適用しない。

In cases where a trust company received the dividends of profit, distribution of interest or distribution of surpluses in respect of the shares of stock or investment which the trust company holds as a result of a contract for security investment trust, if the trust company has registered the fact that the shares of stock or investment were included in the trust properties or other matters prescribed by Order in the books kept by the person who made the payment of dividends of profit or the distribution of interest or of surpluses, the provisions of Article 1 paragraph 4 and paragraph 1 shall not apply to the dividend income from the dividends of profit or distribution of interest during construction or of surpluses to be received during the period during which the registration about the shares of stock or investment was kept in the books concerned.

第二十一條第一項各号列記以外の部分中「三万円」を「五万円と第十一條の六の規定により控除を受ける金額との合計額」に改め、同項第二号中「第十四條」を「第十四條第一項」に改め、「若しくは第二項」を削り、同項第三号中「第十三條の規定により計算した所得税額（第十五條の規定の適用がある場合においては、同條の規定による所得税額）の見積額」を「第十三條若しくは第十五條及び第十五條の二乃至第十五條の七の規定により計算した所得税額の見積額」に改め、同項第四号中「第十四條」を「第十四條第一項」に、「同條」を「同項」に改め、「並びにその合計額」の下に「並びに当該合計額につき第十五條の二乃至第十五條の七の規定により計算した所得税額の見積額」を加え、同項第五号中「又は第二項」を削り、「同條第一項」を「同項」に、「及び同項」を「並びに同項及び第十五條の二乃至第十五條の七」に改め、同項第六号中「又は第四十二條」を「、第四十一條第一項又は第四十二條」に改め、同項第九号中「第十五條の二」を「第十五條の二乃至第十五條の六」に改め、同條第二項第一号中「その年中における給与所得の収入金額が五十万円と第十一條の五乃至第十一條の十の規定により控除を受ける金額との合計金額以下で、且つ、その他の所得の金額が一万円」を「その他の所得の金額が三万円」に改め、同項第二号中「十五万円」を「二十万円」に、「乃至第十一條の十」を「及び第十一條の六」に、「一万円」を「三万円」に改め、同項第三号を削り、同條第三項中「三万円」を「五万円と第十一條の六の規定により控除を受ける金額との合計額」に改める。

In the portion other than those mentioned in each item of Article 21 paragraph 1, "30,000 yen" shall be amended as "the sum of 50,000 yen and the amount of exemptions to be allowed in accordance with the provision of Article 11-(6)" ;in item 2 or the same paragraph, "Article 14" shall be amended as "Article 14 paragraph 1" , and "or 2" shall be deleted;in item 3 of the same paragraph, "(or the amount of income tax under Article 15, in case the provision of the same Article is applicable) computed pursuant to the provisions of Article 13" shall be amended as "computed in accordance with the provisions of Article 13 or Article 15 and Articles 15-(2) to 15-(7) inclusive" ;in item 4 of the same paragraph, "Article 14" shall be amended as "Article 14 paragraph 1" , and "the same Article" shall be amended as "the same paragraph" , and "as well as the estimate of amount of income tax computed in accordance with the provisions of the same Article and Articles 15-(2) to 15-(7) inclusive" shall be added next to "the sum of these amounts" ;in item 5 of the same paragraph, "or 2" shall be deleted, and "paragraph 1 of the same Article" shall be amended as "the same paragraph" , and "the provisions of the same paragraph" shall be amended as "the provisions of the same paragraph and Articles 15-(2) to 15-(7) inclusive" ;in item 6 of the same paragraph, "Article 40 or Article 42" shall be amended as "Article 41 paragraph 1 or Article 42" ;in item 9 of the same paragraph 1, "Article 15-(2)" shall be amended as "Articles 15-(2) to 15-(6) inclusive" ;in paragraph 2 item 1 of the same Article, "the earned income for the taxable year is estimated to be not more than the sum of 500,000 yen and the amount which is deductible in accordance with the provisions of Article 11-(5) to Article 11-(10) inclusive and also his other income is estimated to be less than 10,000 yen" shall be amended as "other income amount is estimated to be 30,000 yen" ;in item 2 of the same paragraph, "150,000 yen" shall be amended as "200,000 yen" , "Article 11-(5) to Article 11-(10)" shall be amended as "Article 11-(5) and Article 11-(6)" , and "10,000 yen" shall be amended as "30,000 yen" ;and item 3 of the same paragraph shall be deleted;and in paragraph 3 of the same Article, "30,000 yen" shall be amended as "the sum of 50,000 yen and the amount of exemption to be allowed in accordance with the provision of Article 11-(6)" .

第二十一條の二第十二項中「退職所得、山林所得、譲渡所得若しくは一時所得」を「山林所得、譲渡所得、一時所得若しくは雑所得」に改め、同條第十三項中「退職所得、山林所得、譲渡所得又は一時所得」を「山林所得、譲渡所得、一時所得又は雑所得」に改める。

In Article 21-(2) paragraph 12, "retirement income, forestry income, capital gains or temporary income" shall be amended as "forestry income, capital gains, temporary income or miscellaneous income" ;and in paragraph 13 of the same Article, "retirement income, forestry income, capital gains or temporary incomes" shall be amended as "forestry income, capital gains, temporary income or miscellaneous income" .

第二十二條第一項第一号及び第二号中「三万円」を「五万円と第十一條の六の規定により控除を受ける金額との合計額」に改め、同條第二項中「第四項」を「第二項及び第四項」に、「同項」を「同條第四項」に改める。

In Article 22 paragraph 1 item 1 and item 2, "30,000 yen" shall be amended as "the sum of 50,000 yen and the amount of exemptions to be allowed in accordance with the provision of Article 11-(6)" ;in paragraph 2 of the same Article, "paragraph 4" shall be amended as "paragraphs 2 and 4" and "the same paragraph" shall be amended as "paragraph 4 of the same Article" .

第二十五條中「第十一條の十又は第十五條の二」を「第十一條の六又は第十五條の二乃至第十五條の六」に改める。

In Article 25, "Article 11-(10) inclusive or Article 15-(2)" shall be amended as "Article 11-(5) inclusive or Article 15-(2) to Article 15-(6) inclusive" .

第二十六條第一項各号列記以外の部分中「三万円を超えるときは、」を「五万円と第十一條の六の規定により控除を受ける金額との合計額をこえるときは、総所得金額に対する所得税に関し、第一條第一項の規定に該当する個人は、その年中の支給に係る二以上の退職所得を有する場合において、当該退職所得の収入金額の合計額が三百万円をこえるとき又は当該合計額が三百万円以下であつても第三十八條の二第一項の規定により別表第三に定める税額の徴収を受くべき退職所得の収入金額が七十五万円をこえ、且つ、退職所得の収入金額の合計額が百二十万円をこえるときは、退職所得の金額に対する所得税に関し、」に改め、「若しくは第二項」を削り、「三万円以下」を「五万円と第十一條の六の規定により控除を受ける金額との合計額以下」に改め、同項第一号中「総所得金額及び課税総所得金額」を「総所得金額又は退職所得の金額及び課税総所得金額又は課税退職所得金額」に改め、同項第二号中「第十四條」を「第十四條第一項」に改め、「若しくは第二項」を削り、同項第三号中「課税総所得金額につき第十三條の規定により計算した所得税額（第十五條の規定の適用がある場合においては、同條の規定による所得税額）」を「課税総所得金額又は課税退職所得金額につき第十三條又は第十五條及び第十五條の二乃至第十五條の七の規定により計算した所得税額」に改め、同項第四号中「第十四條」を「第十四條第一項」に、「同條」を「同項」に改め、「並びにその合計額」の下に「並びに当該合計額につき第十五條の二乃至第十五條の七の規定により計算した所得税額」を加え、同項第五号中「又は第二項」を削り、「同條第一項」を「同項」に、「及び同項」を「並びに同項及び第十五條の二乃至第十五條の七」に改め、同項第六号中「総所得金額及び課税総所得金額、」を「総所得金額若しくは退職所得の金額及び課税総所得金額若しくは課税退職所得金額、」に改め、同項第八号中「第四十條」を「第三十八條の二、第四十條、第四十一條第一項」に改め、同項第十二号中「第十五條の二」を「第十五條の二乃至第十五條の六」に改め、同條第二項第一号中「その年中における給与所得の収入金額が五十万円と第十一條の五乃至第十一條の十の規定により控除を受ける金額との合計金額以下で、且つ、その他の所得の金額が一万円」を「その他の所得の金額が三万円」に改め、同項第二号中「十五万円」を「二十万円」に、「乃至第十一條の十」を「及び第十一條の六」に、「一万円」を「三万円」に改め、同項第三号を削り、同條第三項中「第三十八條第一項」を「第三十八條第一項又は第三十八條の二」に改める。

In the portion other than those mentioned in each item of Article 26 paragraph 1, "exceeds 30,000 yen" shall be amended as "exceeds the sum of 50,000 yen and the amount of exemptions to be allowed in accordance with the provision of Article 11-(6), on the income tax for his total income, and an individual coming under the provision of Article 1 paragraph 1 shall, in cases where he has received the retirement income from two or more payers in the taxable year if the sum of receipt of the income concerned exceeds 3,000,000 yen or, if the said sum does not exceed 3,000,000 yen, and the receipt amount of the retirement income from which the tax shown in Annexed Table No. III is to be withheld in accordance with the provision of Article 38-(2) paragraph 1 exceeds 750,000 yen, and total receipt of the retirement income exceeds 1,200,000 yen, on the income tax for his retirement income," , and "or paragraph 2" shall be deleted and, "not more than 30,000 yen" shall be amended as "not more than the sum of 50,000 yen and the amount of exemptions to be allowed in accordance with the provision of Article 11-(6)" ;in item 1 of the same paragraph, "The total income and taxable total income" shall be amended as "The total income or the amount of retirement income and taxable total income or taxable retirement income" ;in item 2 of the same paragraph, "Article 14" shall be amended as "Article 14 paragraph 1" , and "or 2" shall be deleted;in item 3 of the same paragraph, "pursuant to the provision of Article 13 for the taxable total income as provided for in item 1 (or the income tax as referred to in Article 15 in case where the same Article is applicable)" shall be amended as "in accordance with the provision of Article 13 or Article 15 and Article 15-(2) to Article 15-(7) inclusive for the taxable total income or the taxable retirement income as referred to in item 1" ;in item 4 of the same paragraph, "Article 14" shall be amended as "Article 14 paragraph 1" , and "the same Article" shall be amended as "the same paragraph" , and "as well as the amount of income tax computed in accordance with the provisions of Article 15-(2) to Article 15-(7) inclusive with respect to the total of those estimates" shall be added next to "and the total of those estimates" ;in item 5 of the same paragraph, "or 2" shall be deleted, and "paragraph 1 of the same Article" shall be amended as "the same paragraph" , and "the income tax amount computed pursuant to the provision of Article 14-(2) paragraph 1" shall be amended as "the income tax amount computed in accordance with the provisions of Article 14-(2) paragraph 1 and Article 15-(2) to Article 15-(7) inclusive" ;in item 6 of the same paragraph, "the total income, taxable total income" shall be amended as "the total income or retirement income and taxable total income or taxable retirement income" ;in item 8 of the same paragraph, "Article 40" shall be amended as "Article 38-(2) or Article 40 to Article 42 inclusive" ;in item 12 of the same paragraph, "Article 15-(2)" shall be amended as "Article 15-(2), Article 41 paragraph 1" ;in paragraph 2 item 1 of the same Article, "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" shall be deleted, and "10,000 yen" shall be amended as "30,000 yen" ;in item 2 of the same paragraph "150,000 yen" shall be amended as "200,000 yen" , "to Article 11-(10) inclusive" shall be amended as "and Article 11-(6)" , and "10,000 yen" shall be amended as "30,000 yen" ;and item 3 of the same paragraph shall be deleted;in paragraph 3 of the same Article, "Article 38 paragraph 1" shall be amended as "Article 38 paragraph 1 or Article 38-(2)" .

第二十六條の二第一項各号列記以外の部分中「三万円」を「五万円と第十一條の六の規定により控除を受ける金額との合計額」に、「当該総所得金額」を「当該総所得金額（第一條第一項の規定に該当する個人がその年に係る退職所得を有する場合には、当該総所得金額と退職所得の金額との合計額）」に改め、同項第四号中「総所得金額」を「総所得金額又は退職所得の金額」に改め、同項第八号中「第十二條」を「第十一條の六及び第十五條の二乃至第十五條の六」に改め、同條第二項中「又は第二項」を削り、「三万円」を「五万円と第十一條の六の規定により控除を受ける金額との合計額」に改める。

In the portion other than those mentioned in each item of Article 26-(2) paragraph 1, "30,000 yen" shall be amended as "the sum of 50,000 yen and the amount of exemptions allowed in accordance with the provision of Article 11-(6)" , "exceeded the said income" shall be amended as "exceeds the amount of his total income (if an individual coming under Article 1 paragraph 1, had a retirement income for the year, the sum of his total income and his retirement income)" ;in item 4 of the same paragraph, "Total income" shall be amended as "Total income or retirement income" ;in item 8 of the same paragraph, "Article 12 inclusive" shall be amended as "Article 11-(6) inclusive and Article 15-(2) to Article 15-(6) inclusive" ;in paragraph 2 of the same Article, or 2 "shall be deleted and" 30,000 yen "shall be amended as" the sum of 50,000 yen and the amounts of exemptions allowed in accordance with the provision of Article 11-(6)".

第二十八條中「第十一條の十又は第十五條の二」を「第十一條の六又は第十五條の二乃至第十五條の六」に改め、「又は損失申告書」及び「又は第二十六條の二第一項第八号」を削る。

In Article 28, "Article 11-(10) or Article 15-(2)" shall be amended as "Article 11-(6), or Article 15-(2) to Article 15-(6) inclusive" , and "or loss return" and "or Article 26-(2) paragraph 1 item 8" shall be deleted.

第二十九條第一項及び第二項中「総所得金額」を「総所得金額若しくは退職所得の金額」に改め、同條第五項中「第十一條の十又は第十五條の二」を「第十一條の六又は第十五條の二乃至第十五條の六」に改め、同條に次の一項を加える。

In Article 29 paragraph 1 and paragraph 2, ", the amount of retirement income" shall be added next to "total income" ;in paragraph 5 of the same Article, "Article 11-(10) inclusive or Article 15-(2)" shall be amended as "Article 11-(6) inclusive or Article 15-(2) to Article 15-(6) inclusive" , and the following one paragraph shall be added to the same Article:

第一條第二項第一号の規定に該当しない個人が同項第五号の規定に該当する場合において、この法律の施行地外において同号に規定する所得の支払いを受けるときは、当該個人は、命令の定めるところにより、その年中の当該所得のうちその支払者がこの法律の施行地に営業所又は事業所を有しないものにつき、第二十六條第一項第一号、第三号、第六号又は第七号に規定する事項に準ずる必要な事項を記載した申告書を、翌年二月末日又はこの法律の施行地に居所を有しないこととなる日のいずれか早い日までに、政府に提出しなければならない。

In cases where an individual not coming under the provision of Article 1 paragraph 2 item 1 has come under the provision of item 5 of the same paragraph, if he receives the income provided for in the same item outside the enforcement area of this Law, the said individual shall, as may be prescribed by Order, file with the Government the return stated therein the necessary matters corresponding to the matters as provided for in Article 26 paragraph 1 item 1, 3, 6 or 7 by the end of February of following year or the day on which he has ceased to have residence in the enforcement area of this Law, whichever is the earlier, with respect to the income of the year of which payer has not any office or business place within the enforcement area of this Law.

第三十三條第三項中「第十一條の十」を「第十一條の六」に、「第十五條の二、」を「第十五條の二乃至第十五條の六、」に改め、「及び損失申告書の提出期限後に当該申告書の提出があつた場合」を削る。

In Article 33 paragraph 3, "Article 11-(10)" shall be amended as "Article 11-(6)" , and "Article 15-(2)" shall be amended as "Article 15-(2) to Article 15-(6) inclusive" , and "and to a case where the loss return has been filed after the due date of filing the said return" shall be deleted.

第三十四條の次に次の一條を加える。

The following one Article shall be added next to Article 34:

第三十四條の二　第二十九條第六項の規定による申告書を提出した者は、命令の定めるところにより、その納付すべき所得税額のうち、まだ納付していない税額の所得税を、当該申告書の提出の日に、政府に納付しなければならない。

Article 34-(2).　A person who filed the return under the provision of Article 29 paragraph 6, shall pay, to the Government, the unpaid income tax of the income tax to be paid, on the day on which the said return has been filed, as may be prescribed by Order.

第三十六條第一項中「第十四條の規定」を「第十四條第一項の規定」に改め、「又は第二項」を削り、「差額」の下に「（その前年分の総所得金額につき第十一條の三乃至第十五條の七及び第二十八條又は第三十三條第三項の規定により計算した税額をこえる場合には、当該税額）」を加え、同條第二項中「所得税額」を「総所得金額に対する所得税額」に改め、同條第六項中「五箇月」を「三箇月」に改める。

In Article 36 paragraph 1 "the provision of Article 14" shall be amended as "the provision of Article 14 paragraph 1" , "or paragraph 2" shall be deleted, and "(in case of exceeding the tax amount computed in accordance with the provisions of Articles 11-(3) to 15-(7) inclusive, and Article 28 or Article 33 paragraph 3 on the total income for the preceding year, the amount equivalent to the tax amount concerned)" shall be added next to "the net loss from the taxable total income" ;in paragraph 2 of the same Article, "income tax" shall be amended as "income tax on the total income" ;and in paragraph 6 of the same Article, "five months" shall be amended as "three months" .

第三十六條の二第一項中「又は第二項」を削り、「同條第一項」を「同項」に改める。

In Article 36-(2) paragraph 1, "or paragraph 2" shall be deleted, and "Article 14-(2) paragraph 1 item 3" and "Article 14-(2) paragraph 1 item 1" shall be respectively amended as "item 3 of the same paragraph" and "item 1 of the same paragraph" .

第三十七條中「利息の配当若しくは証券投資信託の収益の分配に因る配当所得」を「配当所得（第五條に規定する利益の配当又は剰余金の分配に因る所得を除く。）」に改める。

In Article 37, "makes dividend of interest or dividend income arising from the distribution of income from security investment trust included in the dividend income" shall be amended as "dividend income (excluding income from dividend of profit or distribution of surpluses provided for in Article 5)" .

第三十八條第一項各号列記以外の部分中「又は退職所得」を削り、同項第一号から第四号まで及び第七号中「並びに申告された扶養親族及び不具者の有無及びその数」を「、申告された扶養親族及び不具者の有無及びその数並びに当該給与の支払を受ける者が申告された不具者、老年者、寡婦又は勤労学生であるかどうか」に改め、同項第八号及び同條第二項を削り、同條第三項中「第一項」を「前項」に、「前二項」を「同項」に改める。

In portion other than those mentioned in each item of Article 38 paragraph 1, "or retirement'income" shall be deleted;and in item 1 to item 4 inclusive and item 7 of the same paragraph, "the number of dependents and physically handicapped persons, reported in the said return of the said person" shall be amended as "the reported number of exemptions for dependents, physically handicapped persons, etc. and the fact of whether or pot the individual who receives the earned income meets with the requirements for physically handicapped person, old aged person, widow or working student" ;item 8 of the same paragraph and paragraph 2 of the same Article shall be both deleted;in paragraph 3 of the same Article, "paragraph 1" shall be amended as "the preceding paragraph" , and "the preceding two paragraphs" shall be amended as "the same paragraph" .

第三十八條の次に次の一條を加える。

The following one Article shall be added next to Article 38:

第三十八條の二　第一條第一項の規定に該当する個人に対し、この法律の施行地において退職所得の支払をなす者（命令で定める者を除く。）は、その支払の際、その支払うべき金額に応じ、別表第三に定める税額の所得税を徴収し、その徴収の日の属する月の翌月十日までに、これを政府に納付しなければならない。

Article 38-(2).　A person who pays retirement income in the enforcement area of this Law (excluding the person prescribed by Order) to an individual coming under the provision of Article 1 paragraph 1 shall withhold, at the time of its payment, the income tax equivalent to the amount shown in Annexed Table No. III, according to the amount to be paid, and turn over it to the Government by 10th of the next month of the month covering the day of with holding.

前項の場合において、退職所得の支払を受ける者が第三十九條第四項の規定による申告書を提出していないとき、又はその者が同項の規定により提出した申告書にその年中において他の退職所得の支払を受けたことがある旨の記載がされているときは、当該退職所得の支払をなす者（命令で定める者を除く。）は、その支払の際、その支払うべき金額に対し百分の二十の税率を適用して算出した税額の所得税を徴収し、その徴収の日の属する月の翌月十日までに、これを政府に納付しなければならない。

In the case under the preceding paragraph, if an individual who received a retirement income has not filed the return under the provision of Article 39 paragraph 4 or if such individual has entered in the return filed in accordance with the provision of the same paragraph the fact that he received another retirement income within the taxable year, the person who pays the retirement income (excluding those prescribed by Order) shall withhold the income tax computed by applying the rate of 20% to the amount to be paid, at the time of its payment, and turn over it to the Government by the 10th of the following month of the month covering the day of withholding.

第三十九條第四項中「前三項」を「前四項」に、「給与」を「給与所得又は退職所得」に改め、同條第三項の次に次の一項を加える。

In Article 39 paragraph 4, "the preceding three paragraphs" shall be amended as "the preceding four paragraphs" , "the payer" shall be amended as "the payer of earned income or retirement income" ;and the following one paragraph shall be added next to paragraph 3 of the same Article:

第一條第一項の規定に該当する個人は、この法律の施行地において退職所得の支払を受けるときは、その支払を受ける際、当該所得の支払者を経由し、当該支払の時までにその年中の支給に係る他の退職所得の支払を受けたことがあるかどうかその他命令で定める事項を記載した申告書を、政府に提出しなければならない。

In a case where an individual coming under the provision of Article 1 paragraph 1 has received a retirement income in the enforcement area of this Law, he shall file a return, with the Government at the time of its payment through the payer of the income concerned, stating therein the fact of whether or not he received, by the time of payment of the retirement income, other retirement income during the year, and other matters prescribed by Order.

第四十條第一項中「その支払者がその個人に対しその年中に支払う給与所得の収入金額が五十万円と第十一條の五乃至第十一條の十の規定により控除を受ける金額との合計金額以下である場合において、」を削り、「並びに申告された扶養親族及び不具者の有無及びその数」を「、申告された扶養親族及び不具者の有無及びその数並びに当該給与所得の支払を受ける者が申告された不具者、老年者、寡婦又は勤労学生であるかどうか」に、「別表第三」を「別表第四」に改め、同條第二項を削る。

In Article 40 paragraph 1, "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" shall be deleted, and "the number of exemptions for dependents, and physically handicapped persons, reported" shall be amended as "the reported number of dependents, physically handicapped persons, and the fact of whether or not the individual who receives the earned income concerned meets with the requirement for physically handicapped persons, old aged person, widow or working student" , and "Annexed Table No. III" shall be amended as "Annexed Table No. IV" ;and paragraph 2 of the same Article shall be deleted.

第四十一條を次のように改める。

Article 41 shall be amended as follows:

第四十一條　この法律の施行地において第十七條若しくは第十八條に規定する所得につき支払をなす者又はこの法律の施行地において第一條第二項第一号の規定に該当する個人に対して同項第六号乃至第八号に規定する所得若しくは同條第五項第二号に掲げる所得につき支払をなす者は、その支払の際、その支払うべき金額に対し百分の二十の税率を適用して算出した税額の所得税を徴収し、その徴収の日の属する月の翌月十日までに、これを政府に納付しなければならない。

Article 41.　A person who pays the income provided for in Article 17 or Article 18 within the enforcement area of this Law or who pays to the individual coming under the provision of Article 1 paragraph 2 item 1 the income provided for in items 6 to 8 inclusive of the same paragraph or the income mentioned in paragraph 5 item 2 of the same Article within the enforcement area of this Law shall withhold, at the time of payment, the income tax computed by applying the rate of 20% to the amount to be paid, and turn over it to the Government by the 10th of the next month of the month covering the day of its withholding.

第一條第二項の規定に該当する個人の同項第二号乃至第八号若しくは同條第五項第二号に掲げる所得又は同項の規定に該当する法人の同項に規定する所得につきこの法律の施行地外において支払がなされるときは、当該支払に係る所得については、命令の定めるところにより、債券の発行者、この法律の施行地にある営業所若しくは事業所における管理の責任者、この法律の施行地にある資産の利用者その他命令で定める者は、その支払の確定した日の属する月の翌月十日までに、当該所得に対し百分の二十の税率を適用して算出した税額の所得税を当該個人又は法人に代つて政府に納付しなければならない。

If a payment relevant to the income mentioned in Article 1 paragraph 2 items 2 to 8 inclusive or in paragraph 5 item 2 of the same Article, of an individual coming under the provision of paragraph 2 of the same Article or to the income provided for in paragraph 5 of the same Article, of a corporation coming under the provisions of the same paragraph, is made outside the enforcement area of this Law, the person issuing bonds, person responsible for management of an office or business place within the enforcement area of this Law, or person using the assets within the enforcement area of this Law, or any other person prescribed by Order, shall, as provided for by Order, pay to the Government on behalf of the said individual or corporation, in so far as the income related to such payment is concerned, an amount of income tax computed by applying a rate of 20% to"such income, by 10th day of the month following the month in which there falls the day such payment has been determined.

第四十二條第一項中「この法律」を「第一條第一項の規定に該当する個人に対し、この法律」に、「報酬又は料金」を「報酬又は料金で命令で定めるもの」に、「金額」を「報酬又は料金の金額」に、「二十」を「十五」に改め、同條第二項中「外交員、」を「映画及び演劇の俳優、映画監督、楽士、弁護士、税理士、公認会計士、職業野球の選手、外交員、」に、「これらの労務者に準ずる者」を「命令で定めるこれらに準ずる者で第一條第一項の規定に該当するもの」に、「又は料金」を「若しくは料金（給与所得に属するものを除く。）」に、「支払をなす者」を「支払をなす者（弁護士、税理士、公認会計士その他命令で定めるこれらに準ずる者に対し支払をなす者については、法人に限る。）又は第一條第一項の規定に該当する個人に対し、社会保険診療報酬支払基金法の規定により診療報酬の支払をなす者」に改め、「支払をなす際、」の下に「命令で定める報酬、料金若しくは診療報酬について同一人に対し一回に支払うべき金額が命令で定める金額に満たない場合を除く外、」を加え、「金額」を「報酬、料金又は診療報酬の金額」に改める。

In Article 42 paragraph 1, "or remunerations or fees similar natures" shall be amended as "or remunerations or fees of similar natures as may be prescribed by Order, to an individual coming under the provision of Article 1 paragraph 1" , and "on paying these pays, withhold the income tax from these pays at the rate of 20%" shall be amended as "at the time of the said payment, withhold the amount of income tax computed by applying a rate of 15% to the amount of remunerations or fees to be paid" ;and in paragraph 2 of the same Article, "remunerations or charges to canvassers" shall be amended as "remunerations or fees (excluding those included in the earned income) to actors of movies and plays, movie directors, bandmen, lawyers, tax agents, authorized public accountants, professional baseball players, canvassers" , "similar laborers" shall be amended as "other persons of similar natures as may be prescribed by Order who come under the provision of Article 1 paragraph 1 (as for the persons who make payment to lawyers, tax agents, authorized public accountants and other persons of similar natures as may be prescribed by Order, only corporations), or a person who makes the payment of remunerations for medical care in accordance with the provisions of the Social Insurance Medical Fee Payment Fund Law to an individual coming under the provision of Article 1 paragraph 1" , "on paying these pays, withhold the income tax from these pays at the rate of 10%," shall be amended as "at the time of the said payment, withhold the amount of income tax computed by applying a rate of 10% to the amount of remunerations, fees, or remunerations for medical care to be paid, except the case where the amount to be paid for remunerations, fees or remunerations for medical care to each person in every installment, is less than the amount as prescribed by Order," .

第四十三條第一項及び第二項中「又は前三條」を「、第三十八條の二、第四十條、第四十一條第一項又は前條」に改める。

In Article 43 paragraph 1 and paragraph 2, "or the preceding three Articles" shall be amended as ", Article 38-(2), or Article 40, Article 41 paragraph 1 or the preceding Article" .

第四十六條第二項中「総所得金額」の下に「若しくは退職所得の金額」を加え、同條第五項中「又は第二項」を「、第二項又は第六項」に改める。

In Article 46 paragraph 2, "or retirement income" shall be added next to "on his settled income" ;and in paragraph 5 of the same Article; "or paragraph 2" shall be amended as ", paragraph 2 or paragraph 6" .

第四十六條の二第一項中「第十五條の二」を「第十五條の七」に改める。

In Article 46-(2) paragraph 1, "Article 15-(2)" shall be amended as "Article 15-(7)" .

第四十九條第一項中「当該通知をなした税務署長を経由し、」を削り、同條第二項中「前項」を「第一項」に改め、同條第三項第二号中「通知がなされず、且つ、再調査の請求をなした者が当該請求を審査の請求として取り扱うことを税務署長に申し出たときは、当該申出のあつた日」を「通知がなされないときは、再調査の請求をなした者が当該期間内に別段の申出をなした場合を除く外、当該期間を経過した日」に改め、同條第五項中「第三項」を「第四項」に改め、同條第七項及び第八項中「第五項」を「第六項」に改め、同條第九項中「第七項」を「第八項」に改め、同條第一項の次に次の一項を加える。

In Article 49 paragraph 1, "through the chief of taxation office who has noticed" shall be deleted;in paragraph 2 of the same Article, "the preceding paragraph" shall be amended as "paragraph 1" ;in paragraph 3 item 2 of the same Article, "the notification...... has not been made within three months from the day on which the reinvestigation was requested and also an individual who requested the reconsideration has offered to the chief of taxation office, the said request may be treated as request for reconsideration, the day on which the offer concerned was made" shall be amended as "the notice...... has not been made within the period of three months from the day on which the reinvestigation was requested, the day when the period has expired, excluding the case where the individual who made the request for reinvestigation has otherwise applied for within the period concerned" ;in paragraph 5 of the same Article, "paragraph 3" shall be amended as "paragraph 4" ;in paragraph 7 and paragraph 8 of the same Article, "paragraph 5" shall be amended as "paragraph 6" ;in paragraph 9 of the same Article, "paragraph 7" shall be amended as "paragraph 8" , and the following one paragraph shall be added next to paragraph 1 of the same Article:

青色申告書（当該申告書と同時に提出した第三十六條第二項（同條第五項において準用する場合を含む。）の書類を含む。）に係る第四十六條第七項の規定による更正の通知を受けた者（前條第一項但書の規定に該当する者を除く。）は、当該通知に係る事項に対して異議があるときは、その選択により、再調査の請求をなさず、前項の規定による審査の請求をなすことができる。

An individual who has received a notice of correction under the provision of Article 46 paragraph 7 on the amounts stated in a blue return (including the documents under Article 36 paragraph 2 (including the case where this applies mutatis mutandis in paragraph 5 of the same Article) submitted together with the said return)(excluding the individuals coming under the provision of the proviso to paragraph 1 of the preceding Article) may, in case he has an objection to the matters mentioned in the notice, request, at his choice, a reconsideration as provided in the preceding paragraph, without requesting a reinvestigation.

第五十一條第一項中「第五項」を「第六項」に改める。

In Article 51 paragraph 1, "paragraph 5" shall be amended as "paragraph 6" .

第五十三條中「五十万円」を「百万円」に改める。

In Article 53, "500,000 yen" shall be amended as "1,000,000 yen" .

第五十四條第二項中「第三十八條第一項又は第四十條乃至」を「第三十八條第一項、第三十八條の二、第四十條、第四十一條第一項又は」に改める。

In Article 54 paragraph 2, ", Article 38 paragraph 1 or Articles 40 to 42 inclusive" shall be amended as "Article 38 paragraph 1, Article 38-(2), Article 40, Article 41 paragraph 1 or Article 42" .

第五十五條第一項第一号中「期間」の下に「（第三十一條の規定により納付すべき第二期分の所得税額のうち同條の規定により加算される金額に相当する税額については、当該納期限の翌日から確定申告書の提出期限までの期間を除く。）」を加え、同條第二項に後段として次のように加える。

In Article 55 paragraph 1 item 1, "(excluding, as to such part of the second installment income tax to be paid in accordance with the provision of Article 31 as corresponds to the amount to be added in accordance with the provision of the same Article, a term from the day next to the due date of payment concerned to the due date of filing of final return)." shall be added next to "term...... is paid" ;and the following latter clause shall be added to paragraph 2 of the same Article:

この場合において、第三十一條の規定により納付すべき第二期分の所得税額の一部を納付したときは、まず第三十條の規定により納付すべき第二期分の所得税額を納付したものとみなす。

In this case, if a part of the second installment income tax to be paid in accordance with the provision of Article 31 has been paid, the second installment income tax to be paid in accordance with the provision of Article 30 shall be deemed to have been paid.

第五十六條第一項中「又は第四十條乃至第四十二條の規定により」を「、第三十八條の二、第四十條、第四十一條第一項若しくは第四十二條の規定により」に、「徴収して納付すべき所得税を納付しなかつた場合」を「徴収して納付すべき所得税を納付しなかつた場合又は第四十一條第二項の規定により所得税を納付する義務がある者が納付すべき所得税を納付しなかつた場合」に改め、「、第三十七條、第三十八條第一項」の下に「、第三十八條の二」を加える。

In Article 56 paragraph 1, "or Article 40 to Article 42 inclusive" shall be amended as ", Article 38-(2), Article 40, Article 41 paragraph 1 or Article 42" , and "or in case a person who is liable to pay the income tax in accordance with the provision of Article 41 paragraph 2 fails to pay the income tax to be paid," shall be added next to "failed to turn over the withheld income tax to be turned over," , and ", Article 38-(2) or" shall be added next to ", Article 37, Article 38 paragraph 1 or" .

第五十七條第四項中「又は第四十條乃至」を「、第三十八條の二、第四十條、第四十一條第一項又は」に改め、同條第五項及び第七項中「若しくは第四十條乃至」を「、第三十八條の二、第四十條、第四十一條第一項若しくは」に改める。

In Article 57 paragraph 4, "or Articles 40 to 42 inclusive" shall be amended as ", Article 38-(2), Article 40, Article 41 paragraph 1 or Article 42" ;and in paragraph 5 and paragraph 7 of the same Article, "or Articles 40 to 41 inclusive" shall be amended as ", Article 38-(2), Article 40, Article 41 paragraph 1 or Article 42" .

第五十七條の二第四項中「又は第四十條乃至」を「、第三十八條の二、第四十條、第四十一條第一項又は」に改め、同條第五項及び第七項中「若しくは第四十條乃至」を「、第三十八條の二、第四十條、第四十一條第一項若しくは」に改める。

In Article 57-(2) paragraph 4, "or Articles 40 to 42 inclusive" shall be amended as amended as ", Article 38-(2), Article 40, Article 41 paragraph 1 or Article 42" ;and in paragraph 5 and paragraph 7 of the same Article, "or Articles 40 to 41 inclusive" shall be amended as ", Article 38-(2), Article 40, Article 41 paragraph 1 or Article 42" .

第五十七條の三及び第五十七條の四を削る。

Article 57-(3) and Article 57-(4) shall be deleted.

第六十一條第一項第三号中「又は料金」を「、料金又は診療報酬」に改め、同号を同項第四号とし、同項第二号の次に次の一号を加える。

In Article 61 paragraph 1 item 3, "or fees" shall be amended as ", fees or remuneration for medical care" , and the same item shall be made item 4 of the same paragraph, and the following one item shall be added next to item 2 of the same paragraph:

三　第一條第二項第五号の役務の報酬、同項第六号の使用料、同項第七号の利子、同項第八号の所得又は同條第五項第二号に掲げる所得を同條第二項又は第五項の規定に該当する者に支払う者

3.　A person who pays compensations for personal service under Article 1 paragraph 2 item 5, royalties under item 6 of the same paragraph, interests under item 7 of the same paragraph, income under item 8 of the same paragraph or income under paragraph 5 item 2 of the same Article to persons coming under the provision of paragraph 2 or 5 of the same Article;

第六十二條第一項各号列記以外の部分中「給与支払者」を「給与所得の支払者又は第三十八條の二の規定に該当する退職所得の支払者」に、「給与の支払」を「給与所得又は退職所得の支払」に改め、同項第二号中「第三十八條第一項」の下に「、第三十八條の二」を加える。

In the portion other than those mentioned in each item of Article 62 paragraph 1, "A payer of allowance referred to under Article 38 paragraph 1" shall be amended as "A payer of earned income coming under the provision of Article 38 paragraph 1 or a payer of retirement income coming under the provisions of Article 38-(2)" , "of the pay" shall be amended as "of payment of earned income or retirement income" , and "the ensuing year" shall be amended as "the year ensuing the year of payment of the same paragraph" , ", Article 38-(2)" shall be added next to "Article 38 paragraph 1" .

第六十二條の二第一項中「給与支払者」を「給与所得の支払者又は第三十八條の二の規定に該当する退職所得の支払者」に、「給与の支払」を「給与所得又は退職所得の支払」に、「同項」を「第三十八條第一項、第三十八條の二」に改め、同條第二項中「給与支払者」を「給与所得の支払者又は第三十八條の二の規定に該当する退職所得の支払者」に、「同項」を第三十八條第一項、第三十八條の二」に改める。

In Article 62-(2) paragraph 1, next to "A payer of earned income coming under the provision of Article 38 paragraph 1" shall be added "or a payer of retirement income coming under the provisions of Article 38-(2)" , next to "at the time of payment" shall be added "of earned income or retirement income" , "the same paragraph" shall be amended as "Article 38 paragraph 1, Article 38-(2)" , and next to "who receives the earned income" shall be added "or retirement income" ;and in paragraph 2 of the same Article, next to "a payer of earned income coming under the provision of Article 38 paragraph 1" shall be added "or a payer of retirement income coming under the provisions of Article 38-(2)" , and "the same paragraph" shall be amended as "Article 38 paragraph 1, Article 38-(2)" .

第六十二條の三第一項中「七十万円」を「百万円」に改める。

In Article 62-(3) paragraph 1, "700,000 yen" shall be amended as "1,000,000 yen" .

第六十九條の二第一項中「又は第四十條乃至」を「、第三十八條の二第一項若しくは第二項、第四十條、第四十一條第一項又は」に改め、同條第二項中「前項」を「前二項」に、「同項」を「これらの項」に改め、同條第一項の次に次の一項を加える。

In Article 69-(2) paragraph 1, "or Articles 40 to 42 inclusive" shall be amended as "Article 38-(2) paragraph 1 or paragraph 2, Article 40, Article 41 paragraph 1 or Article 42" ;in paragraph 2 of the same Article, "the preceding paragraph" shall be amended as "the preceding two paragraphs" and "the same paragraph" shall be amended as "these paragraphs" ;and the following one paragraph shall be added next to paragraph 1 of the same Article:

第三十九條第四項の規定による申告書を提出しないで第三十八條の二第一項の規定により徴収せらるべき所得税を免れた者は、これを一年以下の懲役若しくは五十万円以下の罰金に処し又はこれを併科する。

A person who has evaded the income tax to be collected in accordance with the provision of Article 38-(2) paragraph 1 without filing a return under the provision of Article 39 paragraph 4 shall be punished with penal servitude not more than one year and or with a fine of not more than 500,000 yen, or both concurrently.

第六十九條の三第一項中「又は第四十條乃至」を「、第三十八條の二、第四十條、第四十一條第一項又は」に改め、「納付しなかつた者」の下に「及び第四十二條第二項の規定により納付すべき所得税を納付しなかつた者」を加え、同條第三項中「又は第四十條乃至」を「、第三十八條の二、第四十條、第四十一條第一項又は」に改める。

In Article 69-(3) paragraph 1, "or Articles 40 to 42 inclusive" shall be amended as ", Article 38-(2), Article 40, Article 41 paragraph 1 or Article 42" , and "and a person who has not turned over in accordance with the provision of Article 41 paragraph 2" shall be added next to "A person who has not turned over...... Article 42" ;and in paragraph 3 of the same Article, "or Articles 40 to 42 inclusive" shall be amended as ", Article 38-(2), Article 40, Article 41 paragraph 1 or Article 42" .

第六十九條の四中「若しくは第二項」を「、第二項若しくは第六項」に改める。

In Article 69-(4), "or paragraph 2" shall be amended as ", paragraph 2 or paragraph 6" .

第七十條第三号中「又は第四十條乃至」を「、第三十八條の二、第四十條、第四十一條第一項又は」に改める。

In Article 70 item 3, "or Articles 40 to 42 inclusive" shall be amended as ", Article 38-(2), Article 40, Article 41 paragraph 1 or Article 42" .

別表を次のように改める。

The Annexed Table shall be amended as follows:

別表第一　所得税の簡易税額表（第十五條第一項及び第三項の規定による所得税額表）

Annexed Table No. I Summary Income Tax Amount Table (Income Tax Amount Table under Article 15 Paragraphs 1 and 3)

（一）

(1)

課税総所得金額、調整所得金額、第二次調整所得金額又は課税退職所得金額（イ）		税額（ロ）	（ロ）の（イ）に対する割合	課税総所得金額、調整所得金額、第二次調整所得金額又は課税退職所得金額（イ）		税額（ロ）	（ロ）の（イ）に対する割合	課税総所得金額、調整所得金額、第二次調整所得金額又は課税退職所得金額（イ）		税額（ロ）	（ロ）の（イ）に対する割合
以上	未満	税額（ロ）	（ロ）の（イ）に対する割合	以上	未満	税額（ロ）	（ロ）の（イ）に対する割合	以上	未満	税額（ロ）	（ロ）の（イ）に対する割合
円	円	円	％	円	円	円	％	円	円	円	％
500円未満		0	0	50,000	51,000	10,000	20	110,000	112,000	23,500	21
500	1,000	100	20	51,000	52,000	10,200	20	112,000	114,000	24,000	21
1,000	1,500	200	20	52,000	53,000	10,400	20	114,000	116,000	24,500	21
1,500	2,000	300	20	53,000	54,000	10,600	20	116,000	118,000	25,000	21
2,000	2,500	400	20	54,000	55,000	10,800	20	118,000	120,000	25,500	21
2,500	3,000	500	20	55,000	56,000	11,000	20	120,000	122,000	26,000	21
3,000	3,500	600	20	56,000	57,000	11,200	20	122,000	124,000	26,600	21
3,500	4,000	700	20	57,000	58,000	11,400	20	124,000	126,000	27,200	21
4,000	4,500	800	20	58,000	59,000	11,600	20	126,000	128,000	27,800	22
4,500	5,000	900	20	59,000	60,000	11,800	20	128,000	130,000	28,400	22
5,000	6,000	1,000	20	60,000	61,000	12,000	20	130,000	132,000	29,000	22
6,000	7,000	1,200	20	61,000	62,000	12,200	20	132,000	134,000	29,600	22
7,000	8,000	1,400	20	62,000	63,000	12,400	20	134,000	136,000	30,200	22
8,000	9,000	1,600	20	63,000	64,000	12,600	20	136,000	138,000	30,800	22
9,000	10,000	1,800	20	64,000	65,000	12,800	20	138,000	140,000	31,400	22
10,000	11,000	2,000	20	65,000	66,000	13,000	20	140,000	142,000	32,000	22
11,000	12,000	2,200	20	66,000	67,000	13,200	20	142,000	144,000	32,600	22
12,000	13,000	2,400	20	67,000	68,000	13,400	20	144,000	146,000	33,200	23
13,000	14,000	2,600	20	68,000	69,000	13,600	20	146,000	148,000	33,800	23
14,000	15,000	2,800	20	69,000	70,000	13,800	20	148,000	150,000	34,400	23
15,000	16,000	3,000	20	70,000	71,000	14,000	20	150,000	152,000	35,000	23
16,000	17,000	3,200	20	71,000	72,000	14,200	20	152,000	154,000	35,600	23
17,000	18,000	3,400	20	72,000	73,000	14,400	20	154,000	156,000	36,200	23
18,000	19,000	3,600	20	73,000	74,000	14,600	20	156,000	158,000	36,800	23
19,000	20,000	3,800	20	74,000	75,000	14,800	20	158,000	160,000	37,400	23
20,000	21,000	4,000	20	75,000	76,000	15,000	20	160,000	162,000	38,000	23
21,000	22,000	4,200	20	76,000	77,000	15,200	20	162,000	164,000	38,600	23
22,000	23,000	4,400	20	77,000	78,000	15,400	20	164,000	166,000	39,200	23
23,000	24,000	4,600	20	78,000	79,000	15,600	20	166,000	168,000	39,800	23
24,000	25,000	4,800	20	79,000	80,000	15,800	20	168,000	170,000	40,400	24
25,000	26,000	5,000	20	80,000	81,000	16,000	20	170,000	172,000	41,000	24
26,000	27,000	5,200	20	81,000	82,000	16,250	20	172,000	174,000	41,600	24
27,000	28,000	5,400	20	82,000	83,000	16,500	20	174,000	176,000	42,200	24
28,000	29,000	5,600	20	83,000	84,000	16,750	20	176,000	178,000	42,800	24
29,000	30,000	5,800	20	84,000	85,000	17,000	20	178,000	180,000	43,400	24
30,000	31,000	6,000	20	85,000	86,000	17,250	20	180,000	182,000	44,000	24
31,000	32,000	6,200	20	86,000	87,000	17,500	20	182,000	184,000	44,600	24
32,000	33,000	6,400	20	87,000	88,000	17,750	20	184,000	186,000	45,200	24
33,000	34,000	6,600	20	88,000	89,000	18,000	20	186,000	188,000	45,800	24
34,000	35,000	6,800	20	89,000	90,000	18,250	20	188,000	190,000	46,400	24
35,000	36,000	7,000	20	90,000	91,000	18,500	20	190,000	192,000	47,000	24
36,000	37,000	7,200	20	91,000	92,000	18,750	20	192,000	194,000	47,600	24
37,000	38,000	7,400	20	92,000	93,000	19,000	20	194,000	196,000	48,200	24
38,000	39,000	7,600	20	93,000	94,000	19,250	20	196,000	198,000	48,800	24
39,000	40,000	7,800	20	94,000	95,000	19,500	20	198,000	200,000	49,400	24
40,000	41,000	8,000	20	95,000	96,000	19,750	20	200,000	203,000	50,000	25
41,000	42,000	8,200	20	96,000	97,000	20,000	20	203,000	206,000	51,050	25
42,000	43,000	8,400	20	97,000	98,000	20,250	20	206,000	209,000	52,100	25
43,000	44,000	8,600	20	98,000	99,000	20,500	20	209,000	212,000	53,150	25
44,000	45,000	8,800	20	99,000	100,000	20,750	20	212,000	215,000	54,200	25
45,000	46,000	9,000	20	100,000	102,000	21,000	21	215,000	218,000	55,250	25
46,000	47,000	9,200	20	102,000	104,000	21,500	21	218,000	221,000	56,300	25
47,000	48,000	9,400	20	104,000	106,000	22,000	21	221,000	224,000	57,350	25
48,000	49,000	9,600	20	106,000	108,000	22,500	21	224,000	227,000	58,400	26
49,000	50,000	9,800	20	108,000	110,000	23,000	21	227,000	230,000	59,450	26

Taxable total income, adjusted income, secondary adjusted income or taxable retirement income (a)		Tax amount (b)	b/a	Taxable total income, adjusted income, secondary adjusted income or taxable retirement income (a)		Tax amount (b)	b/a	Taxable total income, adjusted income, secondary adjusted income or taxable retirement income (a)		Tax amount (b)	b/a
At least	But less than	Tax amount (b)	b/a	At least	But less than	Tax amount (b)	b/a	At least	But less than	Tax amount (b)	b/a
yen	yen	yen	%	yen	yen	yen	%	yen	yen	yen	%
less than 500 yen		0	0	50,000	51,000	10,000	20	110,000	112,000	23,500	21
500	1,000	100	20	51,000	52,000	10,200	20	112,000	114,000	24,000	21
1,000	1,500	200	20	52,000	53,000	10,400	20	114,000	116,000	24,500	21
1,500	2,000	300	20	53,000	54,000	10,600	20	116,000	118,000	25,000	21
2,000	2,500	400	20	54,000	55,000	10,800	20	118,000	120,000	25,500	21
2,500	3,000	500	20	55,000	56,000	11,000	20	120,000	122,000	26,000	21
3,000	3,500	600	20	56,000	57,000	11,200	20	122,000	124,000	26,600	21
3,500	4,000	700	20	57,000	58,000	11,400	20	124,000	126,000	27,200	21
4,000	4,500	800	20	58,000	59,000	11,600	20	126,000	128,000	27,800	22
4,500	5,000	900	20	59,000	60,000	11,800	20	128,000	130,000	28,400	22
5,000	6,000	1,000	20	60,000	61,000	12,000	20	130,000	132,000	29,000	22
6,000	7,000	31,200	20	61,000	62,000	12,200	20	132,000	134,000	29,600	22
7,000	8,000	1,400	20	62,000	63,000	12,400	20	134,000	136,000	30,200	22
8,000	9,000	1,600	20	63,000	64,000	12,600	20	136,000	138,000	30,800	22
9,000	10,000	1,800	20	64,000	65,000	12,800	20	138,000	140,000	31,400	22
10,000	11,000	2,000	20	65,000	66,000	13,000	20	140,000	142,000	32,000	22
11,000	12,000	2,200	20	66,000	67,000	13,200	20	142,000	144,000	32,600	22
12,000	13,000	2,400	20	67,000	68,000	13,400	20	144,000	146,000	33,200	23
13,000	14,000	2,600	20	68,000	69,000	13,600	20	146,000	148,000	33,800	23
14,000	15,000	2,800	20	69,000	70,000	13,800	20	148,000	150,000	34,400	23
15,000	16,000	3,000	20	70,000	71,000	14,000	20	150,000	152,000	35,000	23
16,000	17,000	3,200	20	71,000	372,000	314,200	20	152,000	154,000	35,600	23
17,000	18,000	3,400	20	72,000	73,000	14,400	20	154,000	156,000	36,200	23
18,000	19,000	3,600	20	73,000	74,000	14,600	20	156,000	158,000	36,800	23
19,000	20,000	3,800	20	74,000	75,000	14,800	20	158,000	160,000	37,400	23
20,000	321,000	4,000	20	75,000	76,000	15,000	20	160,000	162,000	38,000	23
21,000	22,000	4,200	20	376,000	77,000	15,200	20	162,000	164,000	38,600	23
22,000	23,000	4,400	20	77,000	78,000	15,400	20	164,000	166,000	39,200	23
23,000	24,000	4,600	20	78,000	79,000	15,600	20	166,000	168,000	39,800	23
24,000	25,000	34,800	20	79,000	80,000	15,800	20	168,000	170,000	40,400	24
25,000	26,000	5,000	20	80,000	381,000	16,000	20	170,000	172,000	41,000	24
26,000	27,000	5,200	20	81,000	82,000	16,250	20	172,000	174,000	41,600	24
27,000	28,000	5,400	20	82,000	83,000	16,500	20	174,000	176,000	42,200	24
28,000	29,000	5,600	20	83,000	84,000	16,750	20	176,000	178,000	42,800	24
29,000	30,000	5,800	20	84,000	85,000	17,000	20	178,000	180,000	43,400	24
30,000	31,000	6,000	20	85,000	86,000	17,250	20	180,000	182,000	44,000	24
31,000	32,000	6,200	20	86,000	87,000	17,500	20	182,000	184,000	44,600	24
32,000	33,000	6,400	20	87,000	88,000	17,750	20	184,000	186,000	45,200	24
33,000	34,000	6,600	20	88,000	89,000	18,000	20	186,000	188,000	45,800	24
34,000	35,000	6,800	20	89,000	90,000	18,250	20	188,000	190,000	46,400	24
35,000	36,000	7,000	20	90,000	91,000	18,500	20	190,000	192,000	47,000	24
36,000	37,000	7,200	20	91,000	92,000	18,750	20	192,000	194,000	47,600	24
37,000	38,000	7,400	20	92,000	93,000	19,000	20	194,000	196,000	48,200	24
38,000	39,000	7,600	20	93,000	94,000	19,250	20	196,000	198,000	48,800	24
39,000	40,000	7,800	20	94,000	95,000	19,500	20	198,000	200,000	49,400	24
40,000	41,000	8,000	20	95,000	96,000	19,750	20	200,000	203,000	50,000	25
41,000	42,000	8,200	20	96,000	97,000	20,000	20	203,000	206,000	51,050	25
42,000	43,000	8,400	20	97,000	98,000	20,250	20	206,000	209,000	52,100	25
43,000	44,000	8,600	20	98,000	99,000	20,500	20	209,000	212,000	53,150	25
44,000	45,000	8,800	20	99,000	100,000	20,750	20	212,000	215,000	54,200	25
45,000	46,000	9,000	20	100,000	102,000	21,000	21	215,000	218,000	55,250	25
46,000	47,000	9,200	20	102,000	104,000	21,500	21	218,000	221,000	56,300	25
47,000	48,000	9,400	20	104,000	106,000	22,000	21	221,000	224,000	57,350	25
48,000	49,000	9,600	20	106,000	108,000	22,500	21	224,000	227,000	58,400	26
49,000	50,000	9,800	20	108,000	110,000	23,000	21	227,000	230,000	59,450	26

（二）

(2)

課税総所得金額、調整所得金額、第二次調整所得金額又は課税退職所得金額（イ）		税額（ロ）	（ロ）の（イ）に対する割合	課税総所得金額、調整所得金額、第二次調整所得金額又は課税退職所得金額（イ）		税額（ロ）	（ロ）の（イ）に対する割合	課税総所得金額、調整所得金額、第二次調整所得金額又は課税退職所得金額（イ）		税額（ロ）	（ロ）の（イ）に対する割合
以上	未満	税額（ロ）	（ロ）の（イ）に対する割合	以上	未満	税額（ロ）	（ロ）の（イ）に対する割合	以上	未満	税額（ロ）	（ロ）の（イ）に対する割合
円	円	円	％	円	円	円	％	円	円	円	％
230,000	233,000	60,500	26	340,000	344,000	101,000	29	480,000	485,000	157,000	32
233,000	236,000	61,550	26	344,000	348,000	102,600	29	485,000	490,000	159,000	32
236,000	239,000	62,600	26	348,000	352,000	104,200	29	490,000	495,000	161,000	32
239,000	242,000	63,650	26	352,000	356,000	105,800	30	495,000	500,000	163,000	32
242,000	245,000	64,700	26	356,000	360,000	107,400	30	500,000	505,000	165,000	33
245,000	248,000	65,750	26	360,000	364,000	109,000	30	505,000	510,000	167,250	33
248,000	251,000	66,800	26	364,000	368,000	110,600	30	510,000	515,000	169,500	33
251,000	254,000	67,850	27	368,000	372,000	112,200	30	515,000	520,000	171,750	33
254,000	257,000	68,900	27	372,000	376,000	113,800	30	520,000	525,000	174,000	33
257,000	260,000	69,950	27	376,000	380,000	115,400	30	525,000	530,000	176,250	33
260,000	263,000	71,000	27	380,000	384,000	117,000	30	530,000	535,000	178,500	33
263,000	266,000	72,050	27	384,000	388,000	118,600	30	535,000	540,000	180,750	33
266,000	269,000	73,100	27	388,000	392,000	120,200	30	540,000	545,000	183,000	33
269,000	272,000	74,150	27	392,000	396,000	121,800	31	545,000	550,000	185,250	33
272,000	275,000	75,200	27	396,000	400,000	123,400	31	550,000	555,000	187,500	34
275,000	278,000	76,250	27	400,000	404,000	125,000	31	555,000	560,000	189,750	34
278,000	281,000	77,300	27	404,000	408,000	126,600	31	560,000	565,000	192,000	34
281,000	284,000	78,350	27	408,000	412,000	128,200	31	565,000	570,000	194,250	34
284,000	287,000	79,400	27	412,000	416,000	129,800	31	570,000	575,000	196,500	34
287,000	290,000	80,450	28	416,000	420,000	131,400	31	575,000	580,000	198,750	34
290,000	293,000	81,500	28	420,000	424,000	133,000	31	580,000	585,000	201,000	34
293,000	296,000	82,550	28	424,000	428,000	134,600	31	585,000	590,000	203,250	34
296,000	299,000	83,600	28	428,000	432,000	136,200	31	590,000	595,000	205,500	34
299,000	302,000	84,650	28	432,000	436,000	137,800	31	595,000	600,000	207,750	34
302,000	305,000	85,800	28	436,000	440,000	139,400	31	600,000	605,000	210,000	35
305,000	308,000	87,000	28	440,000	444,000	141,000	32	605,000	610,000	212,250	35
308,000	311,000	88,200	28	444,000	448,000	142,600	32	610,000	615,000	214,500	35
311,000	314,000	89,400	28	448,000	452,000	144,200	32	615,000	620,000	216,750	35
314,000	317,000	90,600	28	452,000	456,000	145,800	32	620,000	625,000	219,000	35
317,000	320,000	91,800	28	456,000	460,000	147,400	32	625,000	630,000	221,250	35
320,000	324,000	93,000	29	460,000	464,000	149,000	32	630,000	635,000	223,500	35
324,000	328,000	94,600	29	464,000	468,000	150,600	32	635,000	640,000	225,750	35
328,000	332,000	96,200	29	468,000	472,000	152,200	32	640,000	645,000	228,000	35
332,000	336,000	97,800	29	472,000	476,000	153,800	32	645,000	650,000	230,250	35
336,000	340,000	99,400	29	476,000	480,000	155,400	32	650,000円		232,500	35

Taxable total income, adjusted income, secondary adjusted income or taxable retirement income (a)		Tax amount (b)	b/a	Taxable total income, adjusted income, secondary adjusted income or taxable retirement income (a)		Tax amount (b)	b/a	Taxable total income, adjusted income, secondary adjusted income or taxable retirement income (a)		Tax amount (b)	b/a
At least	But less than	Tax amount (b)	b/a	At least	But less than	Tax amount (b)	b/a	At least	But less than	Tax amount (b)	b/a
yen	yen	yen	%	yen	yen	yen	%	yen	yen	yen	%
230,000	233,000	60,500	26	340,000	344,000	101,000	29	480,000	485,000	157,000	32
233,000	236,000	61,550	26	344,000	348,000	102,600	29	485,000	490,000	159,000	32
236,000	239,000	62,600	26	348,000	352,000	104,200	29	490,000	495,000	161,000	32
239,000	242,000	63,650	26	352,000	356,000	105,800	30	495,000	500,000	163,000	32
242,000	245,000	64,700	26	356,000	360,000	107,400	30	500,000	505,000	165,000	33
245,000	248,000	65,750	26	360,000	364,000	109,000	30	505,000	510,000	167,250	33
248,000	251,000	66,800	26	364,000	368,000	110,600	30	510,000	515,000	169,500	33
251,000	254,000	67,850	27	368,000	372,000	112,200	30	515,000	520,000	171,750	33
254,000	257,000	68,900	27	372,000	376,000	113,800	30	520,000	525,000	174,000	33
257,000	260,000	69,950	27	376,000	380,000	115,400	30	525,000	530,000	176,250	33
260,000	263,000	71,000	27	380,000	384,000	117,000	30	530,000	535,000	178,500	33
263,000	266,000	72,050	27	384,000	388,000	118,600	30	535,000	540,000	180,750	33
266,000	269,000	73,100	27	388,000	392,000	120,200	30	540,000	545,000	183,000	33
269,000	272,000	74,150	27	392,000	396,000	121,800	31	545,000	550,000	185,250	33
272,000	275,000	75,200	27	396,000	400,000	123,400	31	550,000	555,000	187,500	34
275,000	278,000	76,250	27	400,000	404,000	125,000	31	555,000	560,000	189,750	34
278,000	281,000	77,300	27	404,000	408,000	126,600	31	560,000	565,000	192,000	34
281,000	284,000	78,350	27	408,000	412,000	128,200	31	565,000	570,000	194,250	34
284,000	287,000	79,400	27	412,000	416,000	129,800	31	570,000	575,000	196,500	34
287,000	290,000	80,450	28	416,000	420,000	131,400	31	575,000	580,000	198,750	34
290,000	293,000	81,500	28	420,000	424,000	133,000	31	580,000	585,000	201,000	34
293,000	296,000	82,550	28	424,000	428,000	134,600	31	585,000	590,000	203,250	34
296,000	299,000	83,600	28	428,000	432,000	136,200	31	590,000	595,000	205,500	34
299,000	302,000	84,650	28	432,000	436,000	137,800	31	595,000	600,000	207,750	34
302,000	305,000	85,800	28	436,000	440,000	139,400	31	600,000	605,000	210,000	35
305,000	308,000	87,000	28	440,000	444,000	141,000	32	605,000	610,000	212,250	35
308,000	311,000	88,200	28	444,000	448,000	142,600	32	610,000	615,000	214,500	35
311,000	314,000	89,400	28	448,000	452,000	144,200	32	615,000	620,000	216,750	35
314,000	317,000	90,600	28	452,000	456,000	145,800	32	620,000	625,000	219,000	35
317,000	320,000	91,800	28	456,000	460,000	147,400	32	625,000	630,000	221,250	35
320,000	324,000	93,000	29	460,000	464,000	149,000	32	630,000	635,000	223,500	35
324,000	328,000	94,600	29	464,000	468,000	150,600	32	635,000	640,000	225,750	35
328,000	332,000	96,200	29	468,000	472,000	152,200	32	640,000	645,000	228,000	35
332,000	336,000	97,800	29	472,000	476,000	153,800	32	645,000	650,000	230,250	35
336,000	340,000	99,400	29	476,000	480,000	155,400	32	650,000		232,500	35

課税総所得金額とは、総所得金額について、災害等の控除、医療費控除、保険料控除、扶養控除及び基礎控除をした後の金額をいい、調整所得金額又は第二次調整所得金額とは、変動所得がある場合において第十四條第一項第一号又は第十四條の二第一項第一号の規定により計算した金額をいい、課税退職所得金額とは、退職所得の金額について、災害等の控除、医療費控除、保険料控除、扶養控除及び基礎控除をした後の金額をいう。

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 adjusted income or secondary adjusted income means the amount computed in accordance with the provision of Article 14 paragraph 1 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 and the taxable retirement income means the amount obtained by deducting the amounts of deductions for calamity, medical expense, insurance premium, dependency exemption and basic exemption from the retirement income amount.

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

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)

イ月額表（一）

A. Monthly basis (1)

その月の給与の金額		甲　第三十八條第一項第一号の規定による税額											乙　第三十八條第一項第五号の規定による税額
		扶養親族の数
		０人	１人	２人	３人	４人	５人	６人	７人	８人	９人	10人
以上	未満	税額
円	円	円	円	円	円	円	円	円	円	円	円	円	給与の金額の17％に相当する金額
													円
5,000円未満		0	0	0	0	0	0	0	0	0	0	0
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	703	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

Amount of earned income		A. Tax Amount under Article 38 paragragh 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
													yen
less than 5,000 yen		0	0	0	0	0	0	0	0	0	0	0
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	703	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

イ月額表（二）

A. Monthly basis (2)

その月の給与の金額		甲　第三十八條第一項第一号の規定による税額											乙　第三十八條第一項第五号の規定による税額
		扶養親族の数
		０人	１人	２人	３人	４人	５人	６人	７人	８人	９人	10人
以上	未満	税額
円	円	円	円	円	円	円	円	円	円	円	円	円	円
17,500	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	3,116	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	4,283	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	7,316	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

Amount of earned income		A. Tax Amount under Article 38 paragragh 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	3,116	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	4,283	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	7,316	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

イ月額表（三）

A. Monthly basis (3)

その月の給与の金額		甲　第三十八條第一項第一号の規定による税額											乙　第三十八條第一項第五号の規定による税額
		扶養親族の数
		０人	１人	２人	３人	４人	５人	６人	７人	８人	９人	10人
以上	未満	税額
円	円	円	円	円	円	円	円	円	円	円	円	円	円
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	25,674	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
105,000円をこえる金額		105,000円の場合の税額に、給与の金額のうち105,000円をこえる金額の50％に相当する金額を加算した金額											42,083円に、給与の金額のうち105,000円をこえる金額の50%に相当する金額を加算した金額
扶養親族の数が10人をこえる場合には、扶養親族の数が10人の場合の税額から、その10人をこえる１人ごとに334円を控除した金額													－
不具者控除、老年者控除、寡婦控除又は勤労学生控除が認められる場合には、これらの控除が認められるごとにその月の給与の金額及び扶養親族の数に応じて求めた税額から334円を控除した金額													－

Amount of earned income		A. Tax Amount under Article 38 paragragh 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
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	25,674	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		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 or 105,000 yen and 50% of 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 ten, 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.													－

（備考　税額の求め方）

(Remarks:How to compute your tax liability)

（１）　まずその者（扶養親族の数が10人をこえる者を除く。）の給与の金額に応じて給与の金額欄に該当する行を求め、その行とその者の申告された扶養親族の数に応じて求めた該当欄との交るところに記載されている金額（不具者控除、老年者控除、寡婦控除又は勤労学生控除が認められる場合には、これらの控除が認められるごとに当該金額から334円を控除した金額）が、その求める税額である。

(1)　First find a line which corresponds to the amount of your earned income (excluding 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）　扶養親族の数が10人をこえる者については、その者を扶養親族の数が10人である者として（１）により求めた税額から扶養親族が10人をこえる1人ごとに334円を控除した金額が、その求める税額である。

(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.

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

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)

ロ週額表（一）

B. Weekly basis (1)

その週の給与の金額		甲　第三十八條第一項第一号の規定による税額											乙　第三十八條第一項第五号の規定による税額
		扶養親族の数
		０人	１人	２人	３人	４人	５人	６人	７人	８人	９人	10人
以上	未満	税額
円	円	円	円	円	円	円	円	円	円	円	円	円	給与の金額の17％に相当する金額
													円
1,160円未満		0	0	0	0	0	0	0	0	0	0	0
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

Amount of earned income		A. Tax Amount under Article 38 paragragh 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
													yen
less than 1,160 yen		0	0	0	0	0	0	0	0	0	0	0
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

ロ週額表（二）

B. Weekly basis (2)

その週の給与の金額		甲　第三十八條第一項第一号の規定による税額											乙　第三十八條第一項第五号の規定による税額
		扶養親族の数
		０人	１人	２人	３人	４人	５人	６人	７人	８人	９人	10人
以上	未満	税額
円	円	円	円	円	円	円	円	円	円	円	円	円	円
3,900	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

Amount of earned income		A. Tax Amount under Article 38 paragragh 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

ロ週額表（三）

B. Weekly basis (3)

その週の給与の金額		甲　第三十八條第一項第一号の規定による税額											乙　第三十八條第一項第五号の規定による税額
		扶養親族の数
		０人	１人	２人	３人	４人	５人	６人	７人	８人	９人	10人
以上	未満	税額
円	円	円	円	円	円	円	円	円	円	円	円	円	円
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	5,209
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	5,152	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	8,646	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
25,500円をこえる金額		25,500円の場合の税額に、給与の金額のうち25,500円をこえる金額の50％に相当する金額を加算した金額											10,319円に、給与の金額のうち25,500円をこえる金額の50%に相当する金額を加算した金額
扶養親族の数が10人をこえる場合には、扶養親族の数が10人の場合の税額から、その10人をこえる1人ごとに78円を控除した金額													－
不具者控除、老年者控除、寡婦控除又は勤労学生控除が認められる場合には、これらの控除が認められるごとにその週の給与の金額及び扶養親族の数に応じて求めた税額から78円を控除した金額													－

Amount of earned income		A. Tax Amount under Article 38 paragragh 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	5,209
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	5,152	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	8,646	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		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 25,000 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 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 exemption is allowed from the tax amount corresponding to your earned income and the number of dependents.													－

（備考　税額の求め方）

(Remarks:How to compute your tax liability)

（1）　まずその者（扶養親族の数が10人をこえる者を除く。）の給与の金額に応じて給与の金額欄に該当する行を求め、その行とその者の申告された扶養親族の数に応じて求めた該当欄との交るところに記載されている金額（不具者控除、老年者控除、寡婦控除又は勤労学生控除が求められる場合には、これらの控除が認められるごとに当該金額から78円を控除した金額）が、その求める税額である。

(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）　扶養親族の数が10人をこえる者については、その者を扶養親族の数が10人である者として（1）により求めた税額から扶養親族が10人をこえる1人ごとに78円を控除した金額が、その求める税額である。

(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.

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

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)

ハ日額表（一）

C. Daily basis (1)

その日の給与の金額		甲　第三十八條第一項第一号の規定による税額											乙　第三十八條第一項第五号の規定による税額	丙　第三十八條第一項第六号の規定による税額
		扶養親族の数
		０人	１人	２人	３人	４人	５人	６人	７人	８人	９人	10人
以上	未満	税額
円	円	円	円	円	円	円	円	円	円	円	円	円	給与の金額の17％に相当する金額	円
170円未満		0	0	0	0	0	0	0	0	0	0	0	給与の金額の17％に相当する金額	0
													円
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

Amount of earned income		A. Tax Amount under Article 38 paragragh 1 item 1 of the Law											B. Tax Amount 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	Amount equal to 17% of earned income amount	yen
less than 170 yen		0	0	0	0	0	0	0	0	0	0	0	Amount equal to 17% of earned income amount	0
													円
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

ハ日額表（二）

C. Daily basis (2)

その日の給与の金額		甲　第三十八條第一項第一号の規定による税額											乙　第三十八條第一項第五号の規定による税額	丙　第三十八條第一項第六号の規定による税額
		扶養親族の数
		０人	１人	２人	３人	４人	５人	６人	７人	８人	９人	10人
以上	未満	税額
円	円	円	円	円	円	円	円	円	円	円	円	円	円	円
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

Amount of earned income		A. Tax Amount under Article 38 paragragh 1 item 1 of the Law											B. Tax Amount 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

ハ日額表（三）

C. Daily basis (3)

その日の給与の金額		甲　第三十八條第一項第一号の規定による税額											乙　第三十八條第一項第五号の規定による税額	丙　第三十八條第一項第六号の規定による税額
		扶養親族の数
		０人	１人	２人	３人	４人	５人	６人	７人	８人	９人	10人
以上	未満	税額
円	円	円	円	円	円	円	円	円	円	円	円	円	円	円
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円		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
3,500円をこえる金額		3,500円の場合の税額に、給与の金額のうち3,500円をこえる金額の50％に相当する金額を加算した金額											1,401円に、給与の金額のうち3,500円をこえる金額の50%に相当する金額を加算した金額	1,106円に、給与の金額のうち3,500円をこえる金額の50%に相当する金額を加算した金額
扶養親族の数が10人をこえる場合には、扶養親族の数が10人の場合の税額から、その10人をこえる１人ごとに12円を控除した金額													－	－
不具者控除、老年者控除、寡婦控除又は勤労学生控除が認められる場合には、これらの控除が認められるごとにその日の給与の金額及び扶養親族の数に応じて求めた税額から12円を控除した金額													－	－

Amount of earned income		A. Tax Amount under Article 38 paragragh 1 item 1 of the Law											B. Tax Amount 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
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		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 50% of excess amount over 25,500 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 dependents 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 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 12 yen every time one exemption is allowed from the tax amount corresponding to your earned income and the number of dependents.													－	－

（備考　税額の求め方）

(Remarks:How to compute your tax liability)

（1）　まずその者（扶養親族の数が10人をこえる者を除く。）の給与の金額に応じて給与の金額欄に該当する行を求め、その行とその者の申告された扶養親族の数に応じて求めた該当欄との交るところに記載されている金額（不具者控除、老年者控除、寡婦控除又は勤労学生控除が認められる場合には、これらの控除が認められるごとに当該金額から12円を控除した金額）が、その求める税額である。

(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 12 yen every time one exemption is allowed, from the tax amount thus found in the Table).

（2）　扶養親族の数が10人をこえる者については、その者を扶養親族の数が10人である者として（1）により求めた税額から扶養親族が10人をこえる1人ごとに12円を控除した金額が、その求める税額である。

(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 case of ten persons which is obtained according to the way in (1) above.

別表第三　退職所得に対する所得税の簡易税額表（第十五條第二項の規定による所得税額表又は第三十八條の二第一項の規定による所得税源泉徴収額表）

Annexed Table No. III Summary Income Tax Amount Table for Retirement Income (Income Tax Amount Table under Article 15 Paragraph 2 or Withholding Income for Amount Table under Article 38-(2) Paragraph 1)

退職所得（一）

Retirement income (1)

給与の金額		税額	給与の金額		税額	給与の金額		税額	給与の金額		税額
以上	未満	税額	以上	未満	税額	以上	未満	税額	以上	未満	税額
円	円	円	円	円	円	円	円	円	円	円	円
151,000円未満		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

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	Tax amount	At least	But less than	Tax amount	At least	But less than	Tax amount	At least	But less than	Tax amount
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

退職所得（二）

Retirement income (2)

給与の金額		税額	給与の金額		税額	給与の金額		税額	給与の金額		税額
以上	未満	税額	以上	未満	税額	以上	未満	税額	以上	未満	税額
円	円	円	円	円	円	円	円	円	円	円	円
820,000	826,000	99,000	910,000	916,000	117,000
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	1,000,000	1,150,000	給与の金額に20%を乗じて算出した金額から65,000円を控除した金額	2,150,000	4,150,000	給与の金額に25%を乗じて算出した金額から147,500円を控除した金額
850,000	856,000	105,000	940,000	946,000	123,000
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	1,150,000	2,150,000	給与の金額に22.5%を乗じて算出した金額から93,750円を控除した金額	4,150,000円以上		給与の金額に27.5%を乗じて算出した金額から251,250円を控除した金額
880,000	886,000	111,000	970,000	976,000	129,000
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

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	Tax amount	At least	But less than	Tax amount	At least	But less than	Tax amount	At least	But less than	Tax amount
yen	yen	yen	yen	yen	yen	yen	yen	yen	yen	yen	yen
820,000	826,000	99,000	910,000	916,000	117,000
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	1,000,000	1,150,000	Amount equal to 20% of the receipt minus 65,000 yen	2,150,000	4,150,000	Amount equal to 25% of the receipt minus 147,500 yen
850,000	856,000	105,000	940,000	946,000	123,000
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	1,150,000	2,150,000	Amount equal to 22.5% of the receipt minus 93,750 yen	more thatn 4,150,000 yen		Amount equal to 27.5% of the receipt minus 251,250 yen
880,000	886,000	111,000	970,000	976,000	129,000
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

給与の金額に応ずる給与の金額欄に対応する税額欄に記載されている金額が、その給与の金額について徴収すべき税額である。

The tax amount on the line which corresponds to the amount of receipt is your tax liability to be withhold.

別表第四　年末調整のための簡易税額表（第四十條の規定による所得税額表）

Annexed Table No. IV Summary Tax Amount Table for year-end Adjustment (Income Tax Amount Table under Article 40)

（一）

(1)

その年の保険料控除後の給与の金額		扶養親族の数
その年の保険料控除後の給与の金額		０人	１人	２人	３人	４人	５人	６人	７人	８人	９人	10人
以上	未満	税額
円	円	円	円	円	円	円	円	円	円	円	円	円
59,420円未満		0	0	0	0	0	0	0	0	0	0	0
59,420	60,000	100	0	0	0	0	0	0	0	0	0	0
60,000	60,590	200	0	0	0	0	0	0	0	0	0	0
60,590	61,180	300	0	0	0	0	0	0	0	0	0	0
61,180	61,770	400	0	0	0	0	0	0	0	0	0	0
61,770	62,360	500	0	0	0	0	0	0	0	0	0	0
62,360	62,950	600	0	0	0	0	0	0	0	0	0	0
62,950	63,530	700	0	0	0	0	0	0	0	0	0	0
63,530	64,120	800	0	0	0	0	0	0	0	0	0	0
64,120	64,710	900	0	0	0	0	0	0	0	0	0	0
64,710	65,890	1,000	0	0	0	0	0	0	0	0	0	0
65,890	67,060	1,200	0	0	0	0	0	0	0	0	0	0
67,060	68,240	1,400	0	0	0	0	0	0	0	0	0	0
68,240	69,420	1,600	0	0	0	0	0	0	0	0	0	0
69,420	70,590	1,800	0	0	0	0	0	0	0	0	0	0
70,590	71,770	2,000	0	0	0	0	0	0	0	0	0	0
71,770	72,950	2,200	0	0	0	0	0	0	0	0	0	0
72,950	74,120	2,400	0	0	0	0	0	0	0	0	0	0
74,120	75,300	2,600	0	0	0	0	0	0	0	0	0	0
75,300	76,480	2,800	0	0	0	0	0	0	0	0	0	0
76,480	77,650	3,000	0	0	0	0	0	0	0	0	0	0
77,650	78,830	3,200	0	0	0	0	0	0	0	0	0	0
78,830	80,000	3,400	0	0	0	0	0	0	0	0	0	0
80,000	81,180	3,600	0	0	0	0	0	0	0	0	0	0
81,180	82,360	3,800	0	0	0	0	0	0	0	0	0	0
82,360	83,530	4,000	0	0	0	0	0	0	0	0	0	0
83,530	84,710	4,200	200	0	0	0	0	0	0	0	0	0
84,710	85,890	4,400	400	0	0	0	0	0	0	0	0	0
85,890	87,060	4,600	600	0	0	0	0	0	0	0	0	0
87,060	88,240	4,800	800	0	0	0	0	0	0	0	0	0
88,240	89,420	5,000	1,000	0	0	0	0	0	0	0	0	0
89,420	90,590	5,200	1,200	0	0	0	0	0	0	0	0	0
90,590	91,770	5,400	1,400	0	0	0	0	0	0	0	0	0
91,770	92,950	5,600	1,600	0	0	0	0	0	0	0	0	0
92,950	94,120	5,800	1,800	0	0	0	0	0	0	0	0	0
94,120	95,300	6,000	2,000	0	0	0	0	0	0	0	0	0
95,300	96,480	6,200	2,200	0	0	0	0	0	0	0	0	0
96,480	97,650	6,400	2,400	0	0	0	0	0	0	0	0	0
97,650	98,830	6,600	2,600	0	0	0	0	0	0	0	0	0
98,830	100,000	6,800	2,800	0	0	0	0	0	0	0	0	0
100,000	101,180	7,000	3,000	0	0	0	0	0	0	0	0	0
101,180	102,360	7,200	3,200	0	0	0	0	0	0	0	0	0
102,360	103,530	7,400	3,400	0	0	0	0	0	0	0	0	0
103,530	104,710	7,600	3,600	0	0	0	0	0	0	0	0	0
104,710	105,890	7,800	3,800	0	0	0	0	0	0	0	0	0
105,890	107,060	8,000	4,000	0	0	0	0	0	0	0	0	0
107,060	108,240	8,200	4,200	200	0	0	0	0	0	0	0	0
108,240	109,420	8,400	4,400	400	0	0	0	0	0	0	0	0
109,420	110,590	8,600	4,600	600	0	0	0	0	0	0	0	0
110,590	111,770	8,800	4,800	800	0	0	0	0	0	0	0	0
111,770	112,950	9,000	5,000	1,000	0	0	0	0	0	0	0	0
112,950	114,120	9,200	5,200	1,200	0	0	0	0	0	0	0	0
114,120	115,300	9,400	5,400	1,400	0	0	0	0	0	0	0	0
115,300	116,480	9,600	5,600	1,600	0	0	0	0	0	0	0	0
116,480	117,650	9,800	5,800	1,800	0	0	0	0	0	0	0	0
117,650	118,830	10,000	6,000	2,000	0	0	0	0	0	0	0	0
118,830	120,000	10,200	6,200	2,200	0	0	0	0	0	0	0	0
120,000	121,180	10,400	6,400	2,400	0	0	0	0	0	0	0	0
121,180	122,360	10,600	6,600	2,600	0	0	0	0	0	0	0	0
122,360	123,530	10,800	6,800	2,800	0	0	0	0	0	0	0	0

Amount of earned income after deductiong insurance premium for the year		Number of dependants
		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 59,420 yen		0	0	0	0	0	0	0	0	0	0	0
59,420	60,000	100	0	0	0	0	0	0	0	0	0	0
60,000	60,590	200	0	0	0	0	0	0	0	0	0	0
60,590	61,180	300	0	0	0	0	0	0	0	0	0	0
61,180	61,770	400	0	0	0	0	0	0	0	0	0	0
61,770	62,360	500	0	0	0	0	0	0	0	0	0	0
62,360	62,950	600	0	0	0	0	0	0	0	0	0	0
62,950	63,530	700	0	0	0	0	0	0	0	0	0	0
63,530	64,120	800	0	0	0	0	0	0	0	0	0	0
64,120	64,710	900	0	0	0	0	0	0	0	0	0	0
64,710	65,890	1,000	0	0	0	0	0	0	0	0	0	0
65,890	67,060	1,200	0	0	0	0	0	0	0	0	0	0
67,060	68,240	1,400	0	0	0	0	0	0	0	0	0	0
68,240	69,420	1,600	0	0	0	0	0	0	0	0	0	0
69,420	70,590	1,800	0	0	0	0	0	0	0	0	0	0
70,590	71,770	2,000	0	0	0	0	0	0	0	0	0	0
71,770	72,950	2,200	0	0	0	0	0	0	0	0	0	0
72,950	74,120	2,400	0	0	0	0	0	0	0	0	0	0
74,120	75,300	2,600	0	0	0	0	0	0	0	0	0	0
75,300	76,480	2,800	0	0	0	0	0	0	0	0	0	0
76,480	77,650	3,000	0	0	0	0	0	0	0	0	0	0
77,650	78,830	3,200	0	0	0	0	0	0	0	0	0	0
78,830	80,000	3,400	0	0	0	0	0	0	0	0	0	0
80,000	81,180	3,600	0	0	0	0	0	0	0	0	0	0
81,180	82,360	3,800	0	0	0	0	0	0	0	0	0	0
82,360	83,530	4,000	0	0	0	0	0	0	0	0	0	0
83,530	84,710	4,200	200	0	0	0	0	0	0	0	0	0
84,710	85,890	4,400	400	0	0	0	0	0	0	0	0	0
85,890	87,060	4,600	600	0	0	0	0	0	0	0	0	0
87,060	88,240	4,800	800	0	0	0	0	0	0	0	0	0
88,240	89,420	5,000	1,000	0	0	0	0	0	0	0	0	0
89,420	90,590	5,200	1,200	0	0	0	0	0	0	0	0	0
90,590	91,770	5,400	1,400	0	0	0	0	0	0	0	0	0
91,770	92,950	5,600	1,600	0	0	0	0	0	0	0	0	0
92,950	94,120	5,800	1,800	0	0	0	0	0	0	0	0	0
94,120	95,300	6,000	2,000	0	0	0	0	0	0	0	0	0
95,300	96,480	6,200	2,200	0	0	0	0	0	0	0	0	0
96,480	97,650	6,400	2,400	0	0	0	0	0	0	0	0	0
97,650	98,830	6,600	2,600	0	0	0	0	0	0	0	0	0
98,830	100,000	6,800	2,800	0	0	0	0	0	0	0	0	0
100,000	101,180	7,000	3,000	0	0	0	0	0	0	0	0	0
101,180	102,360	7,200	3,200	0	0	0	0	0	0	0	0	0
102,360	103,530	7,400	3,400	0	0	0	0	0	0	0	0	0
103,530	104,710	7,600	3,600	0	0	0	0	0	0	0	0	0
104,710	105,890	7,800	3,800	0	0	0	0	0	0	0	0	0
105,890	107,060	8,000	4,000	0	0	0	0	0	0	0	0	0
107,060	108,240	8,200	4,200	200	0	0	0	0	0	0	0	0
108,240	109,420	8,400	4,400	400	0	0	0	0	0	0	0	0
109,420	110,590	8,600	4,600	600	0	0	0	0	0	0	0	0
110,590	111,770	8,800	4,800	800	0	0	0	0	0	0	0	0
111,770	112,950	9,000	5,000	1,000	0	0	0	0	0	0	0	0
112,950	114,120	9,200	5,200	1,200	0	0	0	0	0	0	0	0
114,120	115,300	9,400	5,400	1,400	0	0	0	0	0	0	0	0
115,300	116,480	9,600	5,600	1,600	0	0	0	0	0	0	0	0
116,480	117,650	9,800	5,800	1,800	0	0	0	0	0	0	0	0
117,650	118,830	10,000	6,000	2,000	0	0	0	0	0	0	0	0
118,830	120,000	10,200	6,200	2,200	0	0	0	0	0	0	0	0
120,000	121,180	10,400	6,400	2,400	0	0	0	0	0	0	0	0
121,180	122,360	10,600	6,600	2,600	0	0	0	0	0	0	0	0
122,360	123,530	10,800	6,800	2,800	0	0	0	0	0	0	0	0

（二）

(2)

その年の保険料控除後の給与の金額		扶養親族の数
その年の保険料控除後の給与の金額		０人	１人	２人	３人	４人	５人	６人	７人	８人	９人	10人
以上	未満	税額
円	円	円	円	円	円	円	円	円	円	円	円	円
123,530	124,710	11,000	7,000	3,000	0	0	0	0	0	0	0	0
124,710	125,890	11,200	7,200	3,200	0	0	0	0	0	0	0	0
125,890	127,060	11,400	7,400	3,400	0	0	0	0	0	0	0	0
127,060	128,240	11,600	7,600	3,600	0	0	0	0	0	0	0	0
128,240	129,420	11,800	7,800	3,800	0	0	0	0	0	0	0	0
129,420	130,590	12,000	8,000	4,000	0	0	0	0	0	0	0	0
130,590	131,770	12,200	8,200	4,200	200	0	0	0	0	0	0	0
131,770	132,950	12,400	8,400	4,400	400	0	0	0	0	0	0	0
132,950	134,120	12,600	8,600	4,600	600	0	0	0	0	0	0	0
134,120	135,300	12,800	8,800	4,800	800	0	0	0	0	0	0	0
135,300	136,480	13,000	9,000	5,000	1,000	0	0	0	0	0	0	0
136,480	137,650	13,200	9,200	5,200	1,200	0	0	0	0	0	0	0
137,650	138,830	13,400	9,400	5,400	1,400	0	0	0	0	0	0	0
138,830	140,000	13,600	9,600	5,600	1,600	0	0	0	0	0	0	0
140,000	141,180	13,800	9,800	5,800	1,800	0	0	0	0	0	0	0
141,180	142,360	14,000	10,000	6,000	2,000	0	0	0	0	0	0	0
142,360	143,530	14,200	10,200	6,200	2,200	0	0	0	0	0	0	0
143,530	144,710	14,400	10,400	6,400	2,400	0	0	0	0	0	0	0
144,710	145,890	14,600	10,600	6,600	2,600	0	0	0	0	0	0	0
145,890	147,060	14,800	10,800	6,800	2,800	0	0	0	0	0	0	0
147,060	148,240	15,000	11,000	7,000	3,000	0	0	0	0	0	0	0
148,240	149,420	15,200	11,200	7,200	3,200	200	0	0	0	0	0	0
149,420	150,590	15,400	11,400	7,400	3,400	400	0	0	0	0	0	0
150,590	151,770	15,600	11,600	7,600	3,600	600	0	0	0	0	0	0
151,770	152,950	15,800	11,800	7,800	3,800	800	0	0	0	0	0	0
152,950	154,120	16,000	12,000	8,000	4,000	1,000	0	0	0	0	0	0
154,120	155,300	16,250	12,200	8,200	4,200	1,200	0	0	0	0	0	0
155,300	156,480	16,500	12,400	8,400	4,400	1,400	0	0	0	0	0	0
156,480	157,650	16,750	12,600	8,600	4,600	1,600	0	0	0	0	0	0
157,650	158,830	17,000	12,800	8,800	4,800	1,800	0	0	0	0	0	0
158,830	160,000	17,250	13,000	9,000	5,000	2,000	0	0	0	0	0	0
160,000	161,180	17,500	13,200	9,200	5,200	2,200	0	0	0	0	0	0
161,180	162,360	17,750	13,400	9,400	5,400	2,400	0	0	0	0	0	0
162,360	163,530	18,000	13,600	9,600	5,600	2,600	0	0	0	0	0	0
163,530	164,710	18,250	13,800	9,800	5,800	2,800	0	0	0	0	0	0
164,710	165,890	18,500	14,000	10,000	6,000	3,000	0	0	0	0	0	0
165,890	167,060	18,750	14,200	10,200	6,200	3,200	200	0	0	0	0	0
167,060	168,240	19,000	14,400	10,400	6,400	3,400	400	0	0	0	0	0
168,240	169,420	19,250	14,600	10,600	6,600	3,600	600	0	0	0	0	0
169,420	170,590	19,500	14,800	10,800	6,800	3,800	800	0	0	0	0	0
170,590	171,770	19,750	15,000	11,000	7,000	4,000	1,000	0	0	0	0	0
171,770	172,950	20,000	15,200	11,200	7,200	4,200	1,200	0	0	0	0	0
172,950	174,120	20,250	15,400	11,400	7,400	4,400	1,400	0	0	0	0	0
174,120	175,300	20,500	15,600	11,600	7,600	4,600	1,600	0	0	0	0	0
175,300	176,480	20,750	15,800	11,800	7,800	4,800	1,800	0	0	0	0	0
176,480	178,830	21,000	16,000	12,000	8,000	5,000	2,000	0	0	0	0	0
178,830	181,180	21,500	16,500	12,400	8,400	5,400	2,400	0	0	0	0	0
181,180	183,530	22,000	17,000	12,800	8,800	5,800	2,800	0	0	0	0	0
183,530	185,890	22,500	17,500	13,200	9,200	6,200	3,200	200	0	0	0	0
185,890	188,240	23,000	18,000	13,600	9,600	6,600	3,600	600	0	0	0	0
188,240	190,590	23,500	18,500	14,000	10,000	7,000	4,000	1,000	0	0	0	0
190,590	192,950	24,000	19,000	14,400	10,400	7,400	4,400	1,400	0	0	0	0
192,950	195,300	24,500	19,500	14,800	10,800	7,800	4,800	1,800	0	0	0	0
195,300	197,650	25,000	20,000	15,200	11,200	8,200	5,200	2,200	0	0	0	0
197,650	200,000	25,500	20,500	15,600	11,600	8,600	5,600	2,600	0	0	0	0
200,000	202,000	26,000	21,000	16,000	12,000	9,000	6,000	3,000	0	0	0	0
202,000	204,000	26,600	21,500	16,500	12,400	9,400	6,400	3,400	400	0	0	0
204,000	206,000	27,200	22,000	17,000	12,800	9,800	6,800	3,800	800	0	0	0
206,000	208,000	27,800	22,500	17,500	13,200	10,200	7,200	4,200	1,200	0	0	0
208,000	210,000	28,400	23,000	18,000	13,600	10,600	7,600	4,600	1,600	0	0	0

Amount of earned income after deductiong insurance premium for the year		Number of dependants
		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
123,530	124,710	11,000	7,000	3,000	0	0	0	0	0	0	0	0
124,710	125,890	11,200	7,200	3,200	0	0	0	0	0	0	0	0
125,890	127,060	11,400	7,400	3,400	0	0	0	0	0	0	0	0
127,060	128,240	11,600	7,600	3,600	0	0	0	0	0	0	0	0
128,240	129,420	11,800	7,800	3,800	0	0	0	0	0	0	0	0
129,420	130,590	12,000	8,000	4,000	0	0	0	0	0	0	0	0
130,590	131,770	12,200	8,200	4,200	200	0	0	0	0	0	0	0
131,770	132,950	12,400	8,400	4,400	400	0	0	0	0	0	0	0
132,950	134,120	12,600	8,600	4,600	600	0	0	0	0	0	0	0
134,120	135,300	12,800	8,800	4,800	800	0	0	0	0	0	0	0
135,300	136,480	13,000	9,000	5,000	1,000	0	0	0	0	0	0	0
136,480	137,650	13,200	9,200	5,200	1,200	0	0	0	0	0	0	0
137,650	138,830	13,400	9,400	5,400	1,400	0	0	0	0	0	0	0
138,830	140,000	13,600	9,600	5,600	1,600	0	0	0	0	0	0	0
140,000	141,180	13,800	9,800	5,800	1,800	0	0	0	0	0	0	0
141,180	142,360	14,000	10,000	6,000	2,000	0	0	0	0	0	0	0
142,360	143,530	14,200	10,200	6,200	2,200	0	0	0	0	0	0	0
143,530	144,710	14,400	10,400	6,400	2,400	0	0	0	0	0	0	0
144,710	145,890	14,600	10,600	6,600	2,600	0	0	0	0	0	0	0
145,890	147,060	14,800	10,800	6,800	2,800	0	0	0	0	0	0	0
147,060	148,240	15,000	11,000	7,000	3,000	0	0	0	0	0	0	0
148,240	149,420	15,200	11,200	7,200	3,200	200	0	0	0	0	0	0
149,420	150,590	15,400	11,400	7,400	3,400	400	0	0	0	0	0	0
150,590	151,770	15,600	11,600	7,600	3,600	600	0	0	0	0	0	0
151,770	152,950	15,800	11,800	7,800	3,800	800	0	0	0	0	0	0
152,950	154,120	16,000	12,000	8,000	4,000	1,000	0	0	0	0	0	0
154,120	155,300	16,250	12,200	8,200	4,200	1,200	0	0	0	0	0	0
155,300	156,480	16,500	12,400	8,400	4,400	1,400	0	0	0	0	0	0
156,480	157,650	16,750	12,600	8,600	4,600	1,600	0	0	0	0	0	0
157,650	158,830	17,000	12,800	8,800	4,800	1,800	0	0	0	0	0	0
158,830	160,000	17,250	13,000	9,000	5,000	2,000	0	0	0	0	0	0
160,000	161,180	17,500	13,200	9,200	5,200	2,200	0	0	0	0	0	0
161,180	162,360	17,750	13,400	9,400	5,400	2,400	0	0	0	0	0	0
162,360	163,530	18,000	13,600	9,600	5,600	2,600	0	0	0	0	0	0
163,530	164,710	18,250	13,800	9,800	5,800	2,800	0	0	0	0	0	0
164,710	165,890	18,500	14,000	10,000	6,000	3,000	0	0	0	0	0	0
165,890	167,060	18,750	14,200	10,200	6,200	3,200	200	0	0	0	0	0
167,060	168,240	19,000	14,400	10,400	6,400	3,400	400	0	0	0	0	0
168,240	169,420	19,250	14,600	10,600	6,600	3,600	600	0	0	0	0	0
169,420	170,590	19,500	14,800	10,800	6,800	3,800	800	0	0	0	0	0
170,590	171,770	19,750	15,000	11,000	7,000	4,000	1,000	0	0	0	0	0
171,770	172,950	20,000	15,200	11,200	7,200	4,200	1,200	0	0	0	0	0
172,950	174,120	20,250	15,400	11,400	7,400	4,400	1,400	0	0	0	0	0
174,120	175,300	20,500	15,600	11,600	7,600	4,600	1,600	0	0	0	0	0
175,300	176,480	20,750	15,800	11,800	7,800	4,800	1,800	0	0	0	0	0
176,480	178,830	21,000	16,000	12,000	8,000	5,000	2,000	0	0	0	0	0
178,830	181,180	21,500	16,500	12,400	8,400	5,400	2,400	0	0	0	0	0
181,180	183,530	22,000	17,000	12,800	8,800	5,800	2,800	0	0	0	0	0
183,530	185,890	22,500	17,500	13,200	9,200	6,200	3,200	200	0	0	0	0
185,890	188,240	23,000	18,000	13,600	9,600	6,600	3,600	600	0	0	0	0
188,240	190,590	23,500	18,500	14,000	10,000	7,000	4,000	1,000	0	0	0	0
190,590	192,950	24,000	19,000	14,400	10,400	7,400	4,400	1,400	0	0	0	0
192,950	195,300	24,500	19,500	14,800	10,800	7,800	4,800	1,800	0	0	0	0
195,300	197,650	25,000	20,000	15,200	11,200	8,200	5,200	2,200	0	0	0	0
197,650	200,000	25,500	20,500	15,600	11,600	8,600	5,600	2,600	0	0	0	0
200,000	202,000	26,000	21,000	16,000	12,000	9,000	6,000	3,000	0	0	0	0
202,000	204,000	26,600	21,500	16,500	12,400	9,400	6,400	3,400	400	0	0	0
204,000	206,000	27,200	22,000	17,000	12,800	9,800	6,800	3,800	800	0	0	0
206,000	208,000	27,800	22,500	17,500	13,200	10,200	7,200	4,200	1,200	0	0	0
208,000	210,000	28,400	23,000	18,000	13,600	10,600	7,600	4,600	1,600	0	0	0

（三）

(3)

その年の保険料控除後の給与の金額		扶養親族の数
その年の保険料控除後の給与の金額		０人	１人	２人	３人	４人	５人	６人	７人	８人	９人	10人
以上	未満	税額
円	円	円	円	円	円	円	円	円	円	円	円	円
210,000	212,000	29,000	23,500	18,500	14,000	11,000	8,000	5,000	2,000	0	0	0
212,000	214,000	29,600	24,000	19,000	14,400	11,400	8,400	5,400	2,400	0	0	0
214,000	216,000	30,200	24,500	19,500	14,800	11,800	8,800	5,800	2,800	0	0	0
216,000	218,000	30,800	25,000	20,000	15,200	12,200	9,200	6,200	3,200	200	0	0
218,000	220,000	31,400	25,500	20,500	15,600	12,600	9,600	6,600	3,600	600	0	0
220,000	222,000	32,000	26,000	21,000	16,000	13,000	10,000	7,000	4,000	1,000	0	0
222,000	224,000	32,600	26,600	21,500	16,500	13,400	10,400	7,400	4,400	1,400	0	0
224,000	226,000	33,200	27,200	22,000	17,000	13,800	10,800	7,800	4,800	1,800	0	0
226,000	228,000	33,800	27,800	22,500	17,500	14,200	11,200	8,200	5,200	2,200	0	0
228,000	230,000	34,400	28,400	23,000	18,000	14,600	11,600	8,600	5,600	2,600	0	0
230,000	232,000	35,000	29,000	23,500	18,500	15,000	12,000	9,000	6,000	3,000	0	0
232,000	234,000	35,600	29,600	24,000	19,000	15,400	12,400	9,400	6,400	3,400	400	0
234,000	236,000	36,200	30,200	24,500	19,500	15,800	12,800	9,800	6,800	3,800	800	0
236,000	238,000	36,800	30,800	25,000	20,000	16,250	13,200	10,200	7,200	4,200	1,200	0
238,000	240,000	37,400	31,400	25,500	20,500	16,750	13,600	10,600	7,600	4,600	1,600	0
240,000	242,000	38,000	32,000	26,000	21,000	17,250	14,000	11,000	8,000	5,000	2,000	0
242,000	244,000	38,600	32,600	26,600	21,500	17,750	14,400	11,400	8,400	5,400	2,400	0
244,000	246,000	39,200	33,200	27,200	22,000	18,250	14,800	11,800	8,800	5,800	2,800	0
246,000	248,000	39,800	33,800	27,800	22,500	18,750	15,200	12,200	9,200	6,200	3,200	200
248,000	250,000	40,400	34,400	28,400	23,000	19,250	15,600	12,600	9,600	6,600	3,600	600
250,000	252,000	41,000	35,000	29,000	23,500	19,750	16,000	13,000	10,000	7,000	4,000	1,000
252,000	254,000	41,600	35,600	29,600	24,000	20,250	16,500	13,400	10,400	7,400	4,400	1,400
254,000	256,000	42,200	36,200	30,200	24,500	20,750	17,000	13,800	10,800	7,800	4,800	1,800
256,000	258,000	42,800	36,800	30,800	25,000	21,250	17,500	14,200	11,200	8,200	5,200	2,200
258,000	260,000	43,400	37,400	31,400	25,500	21,750	18,000	14,600	11,600	8,600	5,600	2,600
260,000	262,000	44,000	38,000	32,000	26,000	22,250	18,500	15,000	12,000	9,000	6,000	3,000
262,000	264,000	44,600	38,600	32,600	26,600	22,750	19,000	15,400	12,400	9,400	6,400	3,400
264,000	266,000	45,200	39,200	33,200	27,200	23,250	19,500	15,800	12,800	9,800	6,800	3,800
266,000	268,000	45,800	39,800	33,800	27,800	23,750	20,000	16,250	13,200	10,200	7,200	4,200
268,000	270,000	46,400	40,400	34,400	28,400	24,250	20,500	16,750	13,600	10,600	7,600	4,600
270,000	272,000	47,000	41,000	35,000	29,000	24,750	21,000	17,250	14,000	11,000	8,000	5,000
272,000	274,000	47,600	41,600	35,600	29,600	25,250	21,500	17,750	14,400	11,400	8,400	5,400
274,000	276,000	48,200	42,200	36,200	30,200	25,750	22,000	18,250	14,800	11,800	8,800	5,800
276,000	278,000	48,800	42,800	36,800	30,800	26,300	22,500	18,750	15,200	12,200	9,200	6,200
278,000	280,000	49,400	43,400	37,400	31,400	26,900	23,000	19,250	15,600	12,600	9,600	6,600
280,000	283,000	50,000	44,000	38,000	32,000	27,500	23,500	19,750	16,000	13,000	10,000	7,000
283,000	286,000	51,050	44,900	38,900	32,900	28,400	24,250	20,500	16,750	13,600	10,600	7,600
286,000	289,000	52,100	45,800	39,800	33,800	29,300	25,000	21,250	17,500	14,200	11,200	8,200
289,000	292,000	53,150	46,700	40,700	34,700	30,200	25,750	22,000	18,250	14,800	11,800	8,800
292,000	295,000	54,200	47,600	41,600	35,600	31,100	26,600	22,750	19,000	15,400	12,400	9,400
295,000	298,000	55,250	48,500	42,500	36,500	32,000	27,500	23,500	19,750	16,000	13,000	10,000
298,000	301,000	56,300	49,400	43,400	37,400	32,900	28,400	24,250	20,500	16,750	13,600	10,600
301,000	304,000	57,350	50,350	44,300	38,300	33,800	29,300	25,000	21,250	17,500	14,200	11,200
304,000	307,000	58,400	51,400	45,200	39,200	34,700	30,200	25,750	22,000	18,250	14,800	11,800
307,000	310,000	59,450	52,450	46,100	40,100	35,600	31,100	26,600	22,750	19,000	15,400	12,400
310,000	313,000	60,500	53,500	47,000	41,000	36,500	32,000	27,500	23,500	19,750	16,000	13,000
313,000	316,000	61,550	54,550	47,900	41,900	37,400	32,900	28,400	24,250	20,500	16,750	13,600
316,000	319,000	62,600	55,600	48,800	42,800	38,300	33,800	29,300	25,000	21,250	17,500	14,200
319,000	322,000	63,650	56,650	49,700	43,700	39,200	34,700	30,200	25,750	22,000	18,250	14,800
322,000	325,000	64,700	57,700	50,700	44,600	40,100	35,600	31,100	26,600	22,750	19,000	15,400
325,000	328,000	65,750	58,750	51,750	45,500	41,000	36,500	32,000	27,500	23,500	19,750	16,000
328,000	331,000	66,800	59,800	52,800	46,400	41,900	37,400	32,900	28,400	24,250	20,500	16,750
331,000	334,000	67,850	60,850	53,850	47,300	42,800	38,300	33,800	29,300	25,000	21,250	17,500
334,000	337,000	68,900	61,900	54,900	48,200	43,700	39,200	34,700	30,200	25,750	22,000	18,250
337,000	340,000	69,950	62,950	55,950	49,100	44,600	40,100	35,600	31,100	26,600	22,750	19,000
340,000	343,000	71,000	64,000	57,000	50,000	45,500	41,000	36,500	32,000	27,500	23,500	19,750
343,000	346,000	72,050	65,050	58,050	51,050	46,400	41,900	37,400	32,900	28,400	24,250	20,500
346,000	349,000	73,100	66,100	59,100	52,100	47,300	42,800	38,300	33,800	29,300	25,000	21,250
349,000	352,000	74,150	67,150	60,150	53,150	48,200	43,700	39,200	34,700	30,200	25,750	22,000
352,000	355,000	75,200	68,200	61,200	54,200	49,100	44,600	40,100	35,600	31,100	26,600	22,750

Amount of earned income after deductiong insurance premium for the year		Number of dependants
		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
210,000	212,000	29,000	23,500	18,500	14,000	11,000	8,000	5,000	2,000	0	0	0
212,000	214,000	29,600	24,000	19,000	14,400	11,400	8,400	5,400	2,400	0	0	0
214,000	216,000	30,200	24,500	19,500	14,800	11,800	8,800	5,800	2,800	0	0	0
216,000	218,000	30,800	25,000	20,000	15,200	12,200	9,200	6,200	3,200	200	0	0
218,000	220,000	31,400	25,500	20,500	15,600	12,600	9,600	6,600	3,600	600	0	0
220,000	222,000	32,000	26,000	21,000	16,000	13,000	10,000	7,000	4,000	1,000	0	0
222,000	224,000	32,600	26,600	21,500	16,500	13,400	10,400	7,400	4,400	1,400	0	0
224,000	226,000	33,200	27,200	22,000	17,000	13,800	10,800	7,800	4,800	1,800	0	0
226,000	228,000	33,800	27,800	22,500	17,500	14,200	11,200	8,200	5,200	2,200	0	0
228,000	230,000	34,400	28,400	23,000	18,000	14,600	11,600	8,600	5,600	2,600	0	0
230,000	232,000	35,000	29,000	23,500	18,500	15,000	12,000	9,000	6,000	3,000	0	0
232,000	234,000	35,600	29,600	24,000	19,000	15,400	12,400	9,400	6,400	3,400	400	0
234,000	236,000	36,200	30,200	24,500	19,500	15,800	12,800	9,800	6,800	3,800	800	0
236,000	238,000	36,800	30,800	25,000	20,000	16,250	13,200	10,200	7,200	4,200	1,200	0
238,000	240,000	37,400	31,400	25,500	20,500	16,750	13,600	10,600	7,600	4,600	1,600	0
240,000	242,000	38,000	32,000	26,000	21,000	17,250	14,000	11,000	8,000	5,000	2,000	0
242,000	244,000	38,600	32,600	26,600	21,500	17,750	14,400	11,400	8,400	5,400	2,400	0
244,000	246,000	39,200	33,200	27,200	22,000	18,250	14,800	11,800	8,800	5,800	2,800	0
246,000	248,000	39,800	33,800	27,800	22,500	18,750	15,200	12,200	9,200	6,200	3,200	200
248,000	250,000	40,400	34,400	28,400	23,000	19,250	15,600	12,600	9,600	6,600	3,600	600
250,000	252,000	41,000	35,000	29,000	23,500	19,750	16,000	13,000	10,000	7,000	4,000	1,000
252,000	254,000	41,600	35,600	29,600	24,000	20,250	16,500	13,400	10,400	7,400	4,400	1,400
254,000	256,000	42,200	36,200	30,200	24,500	20,750	17,000	13,800	10,800	7,800	4,800	1,800
256,000	258,000	42,800	36,800	30,800	25,000	21,250	17,500	14,200	11,200	8,200	5,200	2,200
258,000	260,000	43,400	37,400	31,400	25,500	21,750	18,000	14,600	11,600	8,600	5,600	2,600
260,000	262,000	44,000	38,000	32,000	26,000	22,250	18,500	15,000	12,000	9,000	6,000	3,000
262,000	264,000	44,600	38,600	32,600	26,600	22,750	19,000	15,400	12,400	9,400	6,400	3,400
264,000	266,000	45,200	39,200	33,200	27,200	23,250	19,500	15,800	12,800	9,800	6,800	3,800
266,000	268,000	45,800	39,800	33,800	27,800	23,750	20,000	16,250	13,200	10,200	7,200	4,200
268,000	270,000	46,400	40,400	34,400	28,400	24,250	20,500	16,750	13,600	10,600	7,600	4,600
270,000	272,000	47,000	41,000	35,000	29,000	24,750	21,000	17,250	14,000	11,000	8,000	5,000
272,000	274,000	47,600	41,600	35,600	29,600	25,250	21,500	17,750	14,400	11,400	8,400	5,400
274,000	276,000	48,200	42,200	36,200	30,200	25,750	22,000	18,250	14,800	11,800	8,800	5,800
276,000	278,000	48,800	42,800	36,800	30,800	26,300	22,500	18,750	15,200	12,200	9,200	6,200
278,000	280,000	49,400	43,400	37,400	31,400	26,900	23,000	19,250	15,600	12,600	9,600	6,600
280,000	283,000	50,000	44,000	38,000	32,000	27,500	23,500	19,750	16,000	13,000	10,000	7,000
283,000	286,000	51,050	44,900	38,900	32,900	28,400	24,250	20,500	16,750	13,600	10,600	7,600
286,000	289,000	52,100	45,800	39,800	33,800	29,300	25,000	21,250	17,500	14,200	11,200	8,200
289,000	292,000	53,150	46,700	40,700	34,700	30,200	25,750	22,000	18,250	14,800	11,800	8,800
292,000	295,000	54,200	47,600	41,600	35,600	31,100	26,600	22,750	19,000	15,400	12,400	9,400
295,000	298,000	55,250	48,500	42,500	36,500	32,000	27,500	23,500	19,750	16,000	13,000	10,000
298,000	301,000	56,300	49,400	43,400	37,400	32,900	28,400	24,250	20,500	16,750	13,600	10,600
301,000	304,000	57,350	50,350	44,300	38,300	33,800	29,300	25,000	21,250	17,500	14,200	11,200
304,000	307,000	58,400	51,400	45,200	39,200	34,700	30,200	25,750	22,000	18,250	14,800	11,800
307,000	310,000	59,450	52,450	46,100	40,100	35,600	31,100	26,600	22,750	19,000	15,400	12,400
310,000	313,000	60,500	53,500	47,000	41,000	36,500	32,000	27,500	23,500	19,750	16,000	13,000
313,000	316,000	61,550	54,550	47,900	41,900	37,400	32,900	28,400	24,250	20,500	16,750	13,600
316,000	319,000	62,600	55,600	48,800	42,800	38,300	33,800	29,300	25,000	21,250	17,500	14,200
319,000	322,000	63,650	56,650	49,700	43,700	39,200	34,700	30,200	25,750	22,000	18,250	14,800
322,000	325,000	64,700	57,700	50,700	44,600	40,100	35,600	31,100	26,600	22,750	19,000	15,400
325,000	328,000	65,750	58,750	51,750	45,500	41,000	36,500	32,000	27,500	23,500	19,750	16,000
328,000	331,000	66,800	59,800	52,800	46,400	41,900	37,400	32,900	28,400	24,250	20,500	16,750
331,000	334,000	67,850	60,850	53,850	47,300	42,800	38,300	33,800	29,300	25,000	21,250	17,500
334,000	337,000	68,900	61,900	54,900	48,200	43,700	39,200	34,700	30,200	25,750	22,000	18,250
337,000	340,000	69,950	62,950	55,950	49,100	44,600	40,100	35,600	31,100	26,600	22,750	19,000
340,000	343,000	71,000	64,000	57,000	50,000	45,500	41,000	36,500	32,000	27,500	23,500	19,750
343,000	346,000	72,050	65,050	58,050	51,050	46,400	41,900	37,400	32,900	28,400	24,250	20,500
346,000	349,000	73,100	66,100	59,100	52,100	47,300	42,800	38,300	33,800	29,300	25,000	21,250
349,000	352,000	74,150	67,150	60,150	53,150	48,200	43,700	39,200	34,700	30,200	25,750	22,000
352,000	355,000	75,200	68,200	61,200	54,200	49,100	44,600	40,100	35,600	31,100	26,600	22,750

（四）

(4)

その年の保険料控除後の給与の金額		扶養親族の数
その年の保険料控除後の給与の金額		０人	１人	２人	３人	４人	５人	６人	７人	８人	９人	10人
以上	未満	税額
円	円	円	円	円	円	円	円	円	円	円	円	円
355,000	358,000	76,250	69,250	62,250	55,250	50,000	45,500	41,000	36,500	32,000	27,500	23,500
358,000	361,000	77,300	70,300	63,300	56,300	51,050	46,400	41,900	37,400	32,900	28,400	24,250
361,000	364,000	78,350	71,350	64,350	57,350	52,100	47,300	42,800	38,300	33,800	29,300	25,000
364,000	367,000	79,400	72,400	65,400	58,400	53,150	48,200	43,700	39,200	34,700	30,200	25,750
367,000	370,000	80,450	73,450	66,450	59,450	54,200	49,100	44,600	40,100	35,600	31,100	26,600
370,000	373,000	81,500	74,500	67,500	60,500	55,250	50,000	45,500	41,000	36,500	32,000	27,500
373,000	376,000	82,550	75,550	68,550	61,550	56,300	51,050	46,400	41,900	37,400	32,900	28,400
376,000	379,000	83,600	76,600	69,600	62,600	57,350	52,100	47,300	42,800	38,300	33,800	29,300
379,000	382,000	84,650	77,650	70,650	63,650	58,400	53,150	48,200	43,700	39,200	34,700	30,200
382,000	385,000	85,800	78,700	71,700	64,700	59,450	54,200	49,100	44,600	40,100	35,600	31,100
385,000	388,000	87,000	79,750	72,750	65,750	60,500	55,250	50,000	45,500	41,000	36,500	32,000
388,000	391,000	88,200	80,800	73,800	66,800	61,550	56,300	51,050	46,400	41,900	37,400	32,900
391,000	394,000	89,400	81,850	74,850	67,850	62,600	57,350	52,100	47,300	42,800	38,300	33,800
394,000	397,000	90,600	82,900	75,900	68,900	63,650	58,400	53,150	48,200	43,700	39,200	34,700
397,000	400,000	91,800	83,950	76,950	69,950	64,700	59,450	54,200	49,100	44,600	40,100	35,600
400,000	404,000	93,000	85,000	78,000	71,000	65,750	60,500	55,250	50,000	45,500	41,000	36,500
404,000	408,000	94,600	86,600	79,400	72,400	67,150	61,900	56,650	51,400	46,700	42,200	37,700
408,000	412,000	96,200	88,200	80,800	73,800	68,550	63,300	58,050	52,800	47,900	43,400	38,900
412,000	416,000	97,800	89,800	82,200	75,200	69,950	64,700	59,450	54,200	49,100	44,600	40,100
416,000	420,000	99,400	91,400	83,600	76,600	71,350	66,100	60,850	55,600	50,350	45,800	41,300
420,000	424,000	101,000	93,000	85,000	78,000	72,750	67,500	62,250	57,000	51,750	47,000	42,500
424,000	428,000	102,600	94,600	86,600	79,400	74,150	68,900	63,650	58,400	53,150	48,200	43,700
428,000	432,000	104,200	96,200	88,200	80,800	75,550	70,300	65,050	59,800	54,550	49,400	44,900
432,000	436,000	105,800	97,800	89,800	82,200	76,950	71,700	66,450	61,200	55,950	50,700	46,100
436,000	440,000	107,400	99,400	91,400	83,600	78,350	73,100	67,850	62,600	57,350	52,100	47,300
440,000	444,000	109,000	101,000	93,000	85,000	79,750	74,500	69,250	64,000	58,750	53,500	48,500
444,000	448,000	110,600	102,600	94,600	86,600	81,150	75,900	70,650	65,400	60,150	54,900	49,700
448,000	452,000	112,200	104,200	96,200	88,200	82,550	77,300	72,050	66,800	61,550	56,300	51,050
452,000	456,000	113,800	105,800	97,800	89,800	83,950	78,700	73,450	68,200	62,950	57,700	52,450
456,000	460,000	115,400	107,400	99,400	91,400	85,400	80,100	74,850	69,600	64,350	59,100	53,850
460,000	464,000	117,000	109,000	101,000	93,000	87,000	81,500	76,250	71,000	65,750	60,500	55,250
464,000	468,000	118,600	110,600	102,600	94,600	88,600	82,900	77,650	72,400	67,150	61,900	56,650
468,000	472,000	120,200	112,200	104,200	96,200	90,200	84,300	79,050	73,800	68,550	63,300	58,050
472,000	476,000	121,800	113,800	105,800	97,800	91,800	85,800	80,450	75,200	69,950	64,700	59,450
476,000	480,000	123,400	115,400	107,400	99,400	93,400	87,400	81,850	76,600	71,350	66,100	60,850
480,000	484,000	125,000	117,000	109,000	101,000	95,000	89,000	83,250	78,000	72,750	67,500	62,250
484,000	488,000	126,600	118,600	110,600	102,600	96,600	90,600	84,650	79,400	74,150	68,900	63,650
488,000	492,000	128,200	120,200	112,200	104,200	98,200	92,200	86,200	80,800	75,550	70,300	65,050
492,000	496,000	129,800	121,800	113,800	105,800	99,800	93,800	87,800	82,200	76,950	71,700	66,450
496,000	500,000	131,400	123,400	115,400	107,400	101,400	95,400	89,400	83,600	78,350	73,100	67,850
500,000	504,000	133,000	125,000	117,000	109,000	103,000	97,000	91,000	85,000	79,750	74,500	69,250
504,000	508,000	134,600	126,600	118,600	110,600	104,600	98,600	92,600	86,600	81,150	75,900	70,650
508,000	512,000	136,200	128,200	120,200	112,200	106,200	100,200	94,200	88,200	82,550	77,300	72,050
512,000	516,000	137,800	129,800	121,800	113,800	107,800	101,800	95,800	89,800	83,950	78,700	73,450
516,000	520,000	139,400	131,400	123,400	115,400	109,400	103,400	97,400	91,400	85,400	80,100	74,850
520,000	524,000	141,000	133,000	125,000	117,000	111,000	105,000	99,000	93,000	87,000	81,500	76,250
524,000	528,000	142,600	134,600	126,600	118,600	112,600	106,600	100,600	94,600	88,600	82,900	77,650
528,000	532,000	144,200	136,200	128,200	120,200	114,200	108,200	102,200	96,200	90,200	84,300	79,050
532,000	536,000	145,800	137,800	129,800	121,800	115,800	109,800	103,800	97,800	91,800	85,800	80,450
536,000	540,000	147,400	139,400	131,400	123,400	117,400	111,400	105,400	99,400	93,400	87,400	81,850
540,000	544,000	149,000	141,000	133,000	125,000	119,000	113,000	107,000	101,000	95,000	89,000	83,250
544,000	548,000	150,600	142,600	134,600	126,600	120,600	114,600	108,600	102,600	96,600	90,600	84,650
548,000	552,000	152,200	144,200	136,200	128,200	122,200	116,200	110,200	104,200	98,200	92,200	86,200
552,000	556,000	153,800	145,800	137,800	129,800	123,800	117,800	111,800	105,800	99,800	93,800	87,800
556,000	560,000	155,400	147,400	139,400	131,400	125,400	119,400	113,400	107,400	101,400	95,400	89,400
560,000	565,000	157,000	149,000	141,000	133,000	127,000	121,000	115,000	109,000	103,000	97,000	91,000
565,000	570,000	159,000	151,000	143,000	135,000	129,000	123,000	117,000	111,000	105,000	99,000	93,000
570,000	575,000	161,000	153,000	145,000	137,000	131,000	125,000	119,000	113,000	107,000	101,000	95,000
575,000	580,000	163,000	155,000	147,000	139,000	133,000	127,000	121,000	115,000	109,000	103,000	97,000
580,000	585,000	165,000	157,000	149,000	141,000	135,000	129,000	123,000	117,000	111,000	105,000	99,000

Amount of earned income after deductiong insurance premium for the year		Number of dependants
		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
355,000	358,000	76,250	69,250	62,250	55,250	50,000	45,500	41,000	36,500	32,000	27,500	23,500
358,000	361,000	77,300	70,300	63,300	56,300	51,050	46,400	41,900	37,400	32,900	28,400	24,250
361,000	364,000	78,350	71,350	64,350	57,350	52,100	47,300	42,800	38,300	33,800	29,300	25,000
364,000	367,000	79,400	72,400	65,400	58,400	53,150	48,200	43,700	39,200	34,700	30,200	25,750
367,000	370,000	80,450	73,450	66,450	59,450	54,200	49,100	44,600	40,100	35,600	31,100	26,600
370,000	373,000	81,500	74,500	67,500	60,500	55,250	50,000	45,500	41,000	36,500	32,000	27,500
373,000	376,000	82,550	75,550	68,550	61,550	56,300	51,050	46,400	41,900	37,400	32,900	28,400
376,000	379,000	83,600	76,600	69,600	62,600	57,350	52,100	47,300	42,800	38,300	33,800	29,300
379,000	382,000	84,650	77,650	70,650	63,650	58,400	53,150	48,200	43,700	39,200	34,700	30,200
382,000	385,000	85,800	78,700	71,700	64,700	59,450	54,200	49,100	44,600	40,100	35,600	31,100
385,000	388,000	87,000	79,750	72,750	65,750	60,500	55,250	50,000	45,500	41,000	36,500	32,000
388,000	391,000	88,200	80,800	73,800	66,800	61,550	56,300	51,050	46,400	41,900	37,400	32,900
391,000	394,000	89,400	81,850	74,850	67,850	62,600	57,350	52,100	47,300	42,800	38,300	33,800
394,000	397,000	90,600	82,900	75,900	68,900	63,650	58,400	53,150	48,200	43,700	39,200	34,700
397,000	400,000	91,800	83,950	76,950	69,950	64,700	59,450	54,200	49,100	44,600	40,100	35,600
400,000	404,000	93,000	85,000	78,000	71,000	65,750	60,500	55,250	50,000	45,500	41,000	36,500
404,000	408,000	94,600	86,600	79,400	72,400	67,150	61,900	56,650	51,400	46,700	42,200	37,700
408,000	412,000	96,200	88,200	80,800	73,800	68,550	63,300	58,050	52,800	47,900	43,400	38,900
412,000	416,000	97,800	89,800	82,200	75,200	69,950	64,700	59,450	54,200	49,100	44,600	40,100
416,000	420,000	99,400	91,400	83,600	76,600	71,350	66,100	60,850	55,600	50,350	45,800	41,300
420,000	424,000	101,000	93,000	85,000	78,000	72,750	67,500	62,250	57,000	51,750	47,000	42,500
424,000	428,000	102,600	94,600	86,600	79,400	74,150	68,900	63,650	58,400	53,150	48,200	43,700
428,000	432,000	104,200	96,200	88,200	80,800	75,550	70,300	65,050	59,800	54,550	49,400	44,900
432,000	436,000	105,800	97,800	89,800	82,200	76,950	71,700	66,450	61,200	55,950	50,700	46,100
436,000	440,000	107,400	99,400	91,400	83,600	78,350	73,100	67,850	62,600	57,350	52,100	47,300
440,000	444,000	109,000	101,000	93,000	85,000	79,750	74,500	69,250	64,000	58,750	53,500	48,500
444,000	448,000	110,600	102,600	94,600	86,600	81,150	75,900	70,650	65,400	60,150	54,900	49,700
448,000	452,000	112,200	104,200	96,200	88,200	82,550	77,300	72,050	66,800	61,550	56,300	51,050
452,000	456,000	113,800	105,800	97,800	89,800	83,950	78,700	73,450	68,200	62,950	57,700	52,450
456,000	460,000	115,400	107,400	99,400	91,400	85,400	80,100	74,850	69,600	64,350	59,100	53,850
460,000	464,000	117,000	109,000	101,000	93,000	87,000	81,500	76,250	71,000	65,750	60,500	55,250
464,000	468,000	118,600	110,600	102,600	94,600	88,600	82,900	77,650	72,400	67,150	61,900	56,650
468,000	472,000	120,200	112,200	104,200	96,200	90,200	84,300	79,050	73,800	68,550	63,300	58,050
472,000	476,000	121,800	113,800	105,800	97,800	91,800	85,800	80,450	75,200	69,950	64,700	59,450
476,000	480,000	123,400	115,400	107,400	99,400	93,400	87,400	81,850	76,600	71,350	66,100	60,850
480,000	484,000	125,000	117,000	109,000	101,000	95,000	89,000	83,250	78,000	72,750	67,500	62,250
484,000	488,000	126,600	118,600	110,600	102,600	96,600	90,600	84,650	79,400	74,150	68,900	63,650
488,000	492,000	128,200	120,200	112,200	104,200	98,200	92,200	86,200	80,800	75,550	70,300	65,050
492,000	496,000	129,800	121,800	113,800	105,800	99,800	93,800	87,800	82,200	76,950	71,700	66,450
496,000	500,000	131,400	123,400	115,400	107,400	101,400	95,400	89,400	83,600	78,350	73,100	67,850
500,000	504,000	133,000	125,000	117,000	109,000	103,000	97,000	91,000	85,000	79,750	74,500	69,250
504,000	508,000	134,600	126,600	118,600	110,600	104,600	98,600	92,600	86,600	81,150	75,900	70,650
508,000	512,000	136,200	128,200	120,200	112,200	106,200	100,200	94,200	88,200	82,550	77,300	72,050
512,000	516,000	137,800	129,800	121,800	113,800	107,800	101,800	95,800	89,800	83,950	78,700	73,450
516,000	520,000	139,400	131,400	123,400	115,400	109,400	103,400	97,400	91,400	85,400	80,100	74,850
520,000	524,000	141,000	133,000	125,000	117,000	111,000	105,000	99,000	93,000	87,000	81,500	76,250
524,000	528,000	142,600	134,600	126,600	118,600	112,600	106,600	100,600	94,600	88,600	82,900	77,650
528,000	532,000	144,200	136,200	128,200	120,200	114,200	108,200	102,200	96,200	90,200	84,300	79,050
532,000	536,000	145,800	137,800	129,800	121,800	115,800	109,800	103,800	97,800	91,800	85,800	80,450
536,000	540,000	147,400	139,400	131,400	123,400	117,400	111,400	105,400	99,400	93,400	87,400	81,850
540,000	544,000	149,000	141,000	133,000	125,000	119,000	113,000	107,000	101,000	95,000	89,000	83,250
544,000	548,000	150,600	142,600	134,600	126,600	120,600	114,600	108,600	102,600	96,600	90,600	84,650
548,000	552,000	152,200	144,200	136,200	128,200	122,200	116,200	110,200	104,200	98,200	92,200	86,200
552,000	556,000	153,800	145,800	137,800	129,800	123,800	117,800	111,800	105,800	99,800	93,800	87,800
556,000	560,000	155,400	147,400	139,400	131,400	125,400	119,400	113,400	107,400	101,400	95,400	89,400
560,000	565,000	157,000	149,000	141,000	133,000	127,000	121,000	115,000	109,000	103,000	97,000	91,000
565,000	570,000	159,000	151,000	143,000	135,000	129,000	123,000	117,000	111,000	105,000	99,000	93,000
570,000	575,000	161,000	153,000	145,000	137,000	131,000	125,000	119,000	113,000	107,000	101,000	95,000
575,000	580,000	163,000	155,000	147,000	139,000	133,000	127,000	121,000	115,000	109,000	103,000	97,000
580,000	585,000	165,000	157,000	149,000	141,000	135,000	129,000	123,000	117,000	111,000	105,000	99,000

（五）

(5)

その年の保険料控除後の給与の金額		扶養親族の数
その年の保険料控除後の給与の金額		０人	１人	２人	３人	４人	５人	６人	７人	８人	９人	10人
以上	未満	税額
円	円	円	円	円	円	円	円	円	円	円	円	円
585,000	590,000	167,250	159,000	151,000	143,000	137,000	131,000	125,000	119,000	113,000	107,000	101,000
590,000	595,000	169,500	161,000	153,000	145,000	139,000	133,000	127,000	121,000	115,000	109,000	103,000
595,000	600,000	171,750	163,000	155,000	147,000	141,000	135,000	129,000	123,000	117,000	111,000	105,000
600,000	605,000	174,000	165,000	157,000	149,000	143,000	137,000	131,000	125,000	119,000	113,000	107,000
605,000	610,000	176,250	167,250	159,000	151,000	145,000	139,000	133,000	127,000	121,000	115,000	109,000
610,000	615,000	178,500	169,500	161,000	153,000	147,000	141,000	135,000	129,000	123,000	117,000	111,000
615,000	620,000	180,750	171,750	163,000	155,000	149,000	143,000	137,000	131,000	125,000	119,000	113,000
620,000	625,000	183,000	174,000	165,000	157,000	151,000	145,000	139,000	133,000	127,000	121,000	115,000
625,000	630,000	185,250	176,250	167,250	159,000	153,000	147,000	141,000	135,000	129,000	123,000	117,000
630,000	635,000	187,500	178,500	169,500	161,000	155,000	149,000	143,000	137,000	131,000	125,000	119,000
635,000	640,000	189,750	180,750	171,750	163,000	157,000	151,000	145,000	139,000	133,000	127,000	121,000
640,000	645,000	192,000	183,000	174,000	165,000	159,000	153,000	147,000	141,000	135,000	129,000	123,000
645,000	650,000	194,250	185,250	176,250	167,250	161,000	155,000	149,000	143,000	137,000	131,000	125,000
650,000	655,000	196,500	187,500	178,500	169,500	163,000	157,000	151,000	145,000	139,000	133,000	127,000
655,000	660,000	198,750	189,750	180,750	171,750	165,000	159,000	153,000	147,000	141,000	135,000	129,000
660,000	665,000	201,000	192,000	183,000	174,000	167,250	161,000	155,000	149,000	143,000	137,000	131,000
665,000	670,000	203,250	194,250	185,250	176,250	169,500	163,000	157,000	151,000	145,000	139,000	133,000
670,000	675,000	205,500	196,500	187,500	178,500	171,750	165,000	159,000	153,000	147,000	141,000	135,000
675,000	680,000	207,750	198,750	189,750	180,750	174,000	167,250	161,000	155,000	149,000	143,000	137,000
680,000	685,000	210,000	201,000	192,000	183,000	176,250	169,500	163,000	157,000	151,000	145,000	139,000
685,000	690,000	212,250	203,250	194,250	185,250	178,500	171,750	165,000	159,000	153,000	147,000	141,000
690,000	695,000	214,500	205,500	196,500	187,500	180,750	174,000	167,250	161,000	155,000	149,000	143,000
695,000	700,000	216,750	207,750	198,750	189,750	183,000	176,250	169,500	163,000	157,000	151,000	145,000
700,000	705,000	219,000	210,000	201,000	192,000	185,250	178,500	171,750	165,000	159,000	153,000	147,000
705,000	710,000	221,250	212,250	203,250	194,250	187,500	180,750	174,000	167,250	161,000	155,000	149,000
710,000	715,000	223,500	214,500	205,500	196,500	189,750	183,000	176,250	169,500	163,000	157,000	151,000
715,000	720,000	225,750	216,750	207,750	198,750	192,000	185,250	178,500	171,750	165,000	159,000	153,000
720,000	725,000	228,000	219,000	210,000	201,000	194,250	187,500	180,750	174,000	167,250	161,000	155,000
725,000	730,000	230,250	221,250	212,250	203,250	196,500	189,750	183,000	176,250	169,500	163,000	157,000
730,000円		232,500	―	―	―	―	―	―	―	―	―	―
730,000	735,000		223,500	214,500	205,500	198,750	192,000	185,250	178,500	171,750	165,000	159,000
735,000	740,000		225,750	216,750	207,750	201,000	194,250	187,500	180,750	174,000	167,250	161,000
740,000	745,000		228,000	219,000	210,000	203,250	196,500	189,750	183,000	176,250	169,500	163,000
745,000	750,000		230,250	221,250	212,250	205,500	198,750	192,000	185,250	178,500	171,750	165,000
750,000円			232,500	―	―	―	―	―	―	―	―	―
750,000	755,000			223,500	214,500	207,750	201,000	194,250	187,500	180,750	174,000	167,250
755,000	760,000			225,750	216,750	210,000	203,250	196,500	189,750	183,000	176,250	169,500
760,000	765,000			228,000	219,000	212,250	205,500	198,750	192,000	185,250	178,500	171,750
765,000	770,000			230,250	221,250	214,500	207,750	201,000	194,250	187,500	180,750	174,000
770,000円				232,500	―	―	―	―	―	―	―	―
770,000	775,000				223,500	216,750	210,000	203,250	196,500	189,750	183,000	176,250
775,000	780,000				225,750	219,000	212,250	205,500	198,750	192,000	185,250	178,500
780,000	785,000				228,000	221,250	214,500	207,750	201,000	194,250	187,500	180,750
785,000	790,000				230,250	223,500	216,750	210,000	203,250	196,500	189,750	183,000
790,000円					232,500	―	―	―	―	―	―	―
790,000	795,000					225,750	219,000	212,250	205,500	198,750	192,000	185,250
795,000	800,000					228,000	221,250	214,500	207,750	201,000	194,250	187,500
800,000	805,000					230,250	223,500	216,750	210,000	203,250	196,500	189,750
805,000円						232,500	―	―	―	―	―	―
805,000	810,000						225,750	219,000	212,250	205,500	198,750	192,000
810,000	815,000						228,000	221,250	214,500	207,750	201,000	194,250
815,000	820,000						230,250	223,500	216,750	210,000	203,250	196,500
820,000円							232,500	―	―	―	―	―
820,000	825,000							225,750	219,000	212,250	205,500	198,750
825,000	830,000							228,000	221,250	214,500	207,750	201,000
830,000	835,000							230,250	223,500	216,750	210,000	203,250
835,000円								232,500	―	―	―	―

Amount of earned income after deductiong insurance premium for the year		Number of dependants
		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
585,000	590,000	167,250	159,000	151,000	143,000	137,000	131,000	125,000	119,000	113,000	107,000	101,000
590,000	595,000	169,500	161,000	153,000	145,000	139,000	133,000	127,000	121,000	115,000	109,000	103,000
595,000	600,000	171,750	163,000	155,000	147,000	141,000	135,000	129,000	123,000	117,000	111,000	105,000
600,000	605,000	174,000	165,000	157,000	149,000	143,000	137,000	131,000	125,000	119,000	113,000	107,000
605,000	610,000	176,250	167,250	159,000	151,000	145,000	139,000	133,000	127,000	121,000	115,000	109,000
610,000	615,000	178,500	169,500	161,000	153,000	147,000	141,000	135,000	129,000	123,000	117,000	111,000
615,000	620,000	180,750	171,750	163,000	155,000	149,000	143,000	137,000	131,000	125,000	119,000	113,000
620,000	625,000	183,000	174,000	165,000	157,000	151,000	145,000	139,000	133,000	127,000	121,000	115,000
625,000	630,000	185,250	176,250	167,250	159,000	153,000	147,000	141,000	135,000	129,000	123,000	117,000
630,000	635,000	187,500	178,500	169,500	161,000	155,000	149,000	143,000	137,000	131,000	125,000	119,000
635,000	640,000	189,750	180,750	171,750	163,000	157,000	151,000	145,000	139,000	133,000	127,000	121,000
640,000	645,000	192,000	183,000	174,000	165,000	159,000	153,000	147,000	141,000	135,000	129,000	123,000
645,000	650,000	194,250	185,250	176,250	167,250	161,000	155,000	149,000	143,000	137,000	131,000	125,000
650,000	655,000	196,500	187,500	178,500	169,500	163,000	157,000	151,000	145,000	139,000	133,000	127,000
655,000	660,000	198,750	189,750	180,750	171,750	165,000	159,000	153,000	147,000	141,000	135,000	129,000
660,000	665,000	201,000	192,000	183,000	174,000	167,250	161,000	155,000	149,000	143,000	137,000	131,000
665,000	670,000	203,250	194,250	185,250	176,250	169,500	163,000	157,000	151,000	145,000	139,000	133,000
670,000	675,000	205,500	196,500	187,500	178,500	171,750	165,000	159,000	153,000	147,000	141,000	135,000
675,000	680,000	207,750	198,750	189,750	180,750	174,000	167,250	161,000	155,000	149,000	143,000	137,000
680,000	685,000	210,000	201,000	192,000	183,000	176,250	169,500	163,000	157,000	151,000	145,000	139,000
685,000	690,000	212,250	203,250	194,250	185,250	178,500	171,750	165,000	159,000	153,000	147,000	141,000
690,000	695,000	214,500	205,500	196,500	187,500	180,750	174,000	167,250	161,000	155,000	149,000	143,000
695,000	700,000	216,750	207,750	198,750	189,750	183,000	176,250	169,500	163,000	157,000	151,000	145,000
700,000	705,000	219,000	210,000	201,000	192,000	185,250	178,500	171,750	165,000	159,000	153,000	147,000
705,000	710,000	221,250	212,250	203,250	194,250	187,500	180,750	174,000	167,250	161,000	155,000	149,000
710,000	715,000	223,500	214,500	205,500	196,500	189,750	183,000	176,250	169,500	163,000	157,000	151,000
715,000	720,000	225,750	216,750	207,750	198,750	192,000	185,250	178,500	171,750	165,000	159,000	153,000
720,000	725,000	228,000	219,000	210,000	201,000	194,250	187,500	180,750	174,000	167,250	161,000	155,000
725,000	730,000	230,250	221,250	212,250	203,250	196,500	189,750	183,000	176,250	169,500	163,000	157,000
730,000		232,500	―	―	―	―	―	―	―	―	―	―
730,000	735,000		223,500	214,500	205,500	198,750	192,000	185,250	178,500	171,750	165,000	159,000
735,000	740,000		225,750	216,750	207,750	201,000	194,250	187,500	180,750	174,000	167,250	161,000
740,000	745,000		228,000	219,000	210,000	203,250	196,500	189,750	183,000	176,250	169,500	163,000
745,000	750,000		230,250	221,250	212,250	205,500	198,750	192,000	185,250	178,500	171,750	165,000
750,000			232,500	―	―	―	―	―	―	―	―	―
750,000	755,000			223,500	214,500	207,750	201,000	194,250	187,500	180,750	174,000	167,250
755,000	760,000			225,750	216,750	210,000	203,250	196,500	189,750	183,000	176,250	169,500
760,000	765,000			228,000	219,000	212,250	205,500	198,750	192,000	185,250	178,500	171,750
765,000	770,000			230,250	221,250	214,500	207,750	201,000	194,250	187,500	180,750	174,000
770,000				232,500	―	―	―	―	―	―	―	―
770,000	775,000				223,500	216,750	210,000	203,250	196,500	189,750	183,000	176,250
775,000	780,000				225,750	219,000	212,250	205,500	198,750	192,000	185,250	178,500
780,000	785,000				228,000	221,250	214,500	207,750	201,000	194,250	187,500	180,750
785,000	790,000				230,250	223,500	216,750	210,000	203,250	196,500	189,750	183,000
790,000					232,500	―	―	―	―	―	―	―
790,000	795,000					225,750	219,000	212,250	205,500	198,750	192,000	185,250
795,000	800,000					228,000	221,250	214,500	207,750	201,000	194,250	187,500
800,000	805,000					230,250	223,500	216,750	210,000	203,250	196,500	189,750
805,000						232,500	―	―	―	―	―	―
805,000	810,000						225,750	219,000	212,250	205,500	198,750	192,000
810,000	815,000						228,000	221,250	214,500	207,750	201,000	194,250
815,000	820,000						230,250	223,500	216,750	210,000	203,250	196,500
820,000							232,500	―	―	―	―	―
820,000	825,000							225,750	219,000	212,250	205,500	198,750
825,000	830,000							228,000	221,250	214,500	207,750	201,000
830,000	835,000							230,250	223,500	216,750	210,000	203,250
835,000								232,500	―	―	―	―

（六）

(6)

その年の保険料控除後の給与の金額		扶養親族の数
その年の保険料控除後の給与の金額		０人	１人	２人	３人	４人	５人	６人	７人	８人	９人	10人
以上	未満	税額
円	円								円	円	円	円
835,000	840,000								225,750	219,000	212,250	205,500
840,000	845,000								228,000	221,250	214,500	207,750
845,000	850,000								230,250	223,500	216,750	210,000
850,000円									232,500	－	－	－
850,000	855,000									225,750	219,000	212,250
855,000	860,000									228,000	221,250	214,500
860,000	865,000									230,250	223,500	216,750
865,000円										232,500	－	－
865,000	870,000										225,750	219,000
870,000	875,000										228,000	221,250
875,000	880,000										230,250	223,500
880,000円											232,500	－
880,000	885,000											225,750
885,000	890,000											228,000
890,000	895,000											230,250
895,000円												232,500
上欄によつて税額が求められない場合	（イ）	その年の保険料控除後の給与の金額から扶養親族の数に応じて認められる扶養控除の金額を控除した金額が730,000円以下で、且つ、扶養親族の数が10人をこえる場合には、その年の保険料控除後の給与の金額からその15%に相当する金額（その金額が30,000円をこえる場合には、30,000円）を控除し、その控除後の金額について、扶養控除及び基礎控除をした後の金額を課税総所得金額とみなし、その金額に応じ、別表第一　所得税の簡易税額表に定める金額
	（ロ）	その年の保険料控除後の給与の金額から扶養親族の数に応じて認められる扶養控除の金額を控除した金額が730,000円をこえる場合には、その控除後の給与の金額について、次の区分に応じて計算した金額
		その年の保険料及び扶養控除後の給与の金額				税額
		730,000円超		1,080,000円未満		給与の金額に45／100を乗じて算出した金額から96,000円を控除した金額
		1,080,000円以上		2,080,000円未満		給与の金額に50／100を乗じて算出した金額から150,000円を控除した金額
		2,080,000円以上				給与の金額に55／100を乗じて算出した金額から254,000円を控除した金額
不具者控除、老年者控除、寡婦控除又は勤労学生控除が認められる場合には、これらの控除が認められるごとに、その年の保険料控除後の給与の金額及び扶養親族の数に応じて求めた税額から、4,000円を控除した金額

Amount of earned income after deductiong insurance premium for the year		Number of dependants
		0	1	2	3	4	5	6	7	8	9	10
At least	But less than	Tax amount
yen	yen								yen	yen	yen	yen
835,000	840,000								225,750	219,000	212,250	205,500
840,000	845,000								228,000	221,250	214,500	207,750
845,000	850,000								230,250	223,500	216,750	210,000
850,000									232,500	－	－	－
850,000	855,000									225,750	219,000	212,250
855,000	860,000									228,000	221,250	214,500
860,000	865,000									230,250	223,500	216,750
865,000										232,500	－	－
865,000	870,000										225,750	219,000
870,000	875,000										228,000	221,250
875,000	880,000										230,250	223,500
880,000											232,500	－
880,000	885,000											225,750
885,000	890,000											228,000
890,000	895,000											230,250
895,000												232,500
In case where the tax amount in accordance with the above calumn is not obtained	(a)	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 less than 730,000 yen and such number is more than ten, the tax amount is computed first by deducting the amount equal to 15% of the earned income after deducting insurance premium for the yen (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 Summary Income Tax Amount Table Annexed Table No. I corresponding to the amount (taxable tatal income amount) obtained after the above computation
	(b)	In case where the tax amount in accordance with the above calumn is not obtained 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 730,000 yen the tax amount in computed according to the following classifications
		Amount of earned income after deducting insurance premium and dependent exemption				Tax amount
		More than 730,000 yen		But less than 180,000 yen		Amount equal to 45% of the earned income minus 967,000 yen
		1,080,000 yen		2,080,000 yen		Amount equal to 50% of the earned income minus 150,000 yen
		More than 2,080,000 yen				Amount equal to 55% of the earned income minus 254,000 yen
In case the exemption for physically handicapped persons, old aged persons, widows or working students is allowed to yourself, the tax amount is computes 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

（備考　税額の求め方）

(Remarks:How to compute your tax liabilities)

（1）　その年の給與の金額から保險料控除及び扶養控除をした後の金額が730,000円以下で、且つ、その扶養親族の数が10人以下である者については、その者のその年の給與所得の收入金額から、その者がその年中に支拂つた保險料の申告があれば、その申告に応じて支拂つた保險料の金額（その金額が4,000円をこえる場合には、4,000円）を控除し、その控除後の金額に応じて給與の金額欄に該当する行を求め、その行とその者の申告された扶養親族の数に応じて求めた該当欄との交るところに記載されている金額（不具者控除、老年者控除、寡婦控除又は勤労学生控除が認められる場合には、これらの控除が認められるごとに当該金額から4,000円を控除した金額）が、その求める税額である。

(1)　As for a person whose earned income after deducting the insurance premium and dependent exemption is less than 730,000 yen and whose number of dependents is less than ten at first, deduct the insurance premium (if it exceeds 4,000 yen, 4,000 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 that obtained and get your tax liability at the cross of the line and the column of the reported number of dependents (in case 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 very time one deduction is allowed.

（2）　その年の給與の金額から保險料控除及び扶養控除をした後の金額が730,000円以下で、且つ、扶養親族の数が10人をこえる者については、その者のその年の給與所得の收入金額から、その者がその年中に支拂つた保險料の申告があれば、その申告に応じて支拂つた保險料の金額（その金額が4,000円をこえる場合には、4,000円）を控除し、その控除後の給與の金額からその15%に相当する金額（その金額が30,000円をこえる場合には、30,000円）を控除し、その控除後の金額について、扶養控除及び基礎控除をした後の金額を課税総所得金額とみなし、その金額に応じ、別表第一所得税の簡易税額表に定められている金額〔即ち（イ）の金額〕（不具者控除、老年者控除、寡婦控除又は勤労学生控除が認められる場合には、これらの控除が認められるごとに当該金額から4,000円を控除した金額）が、その求める税額である。

(2)　As for a person whose earned income after deducting insurance premium and dependent exemption is less than 730,000 yen and whose number of dependents is more than ten, at first, deduct the insurance premium (if it exceeds 4,000 yen, 4,000 yen) paid by you from the earned income of a person 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 (amount of (a)) on the Summary Income Tax Amount Table Annexed Table No. I 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）　その年の給與の金額から保險料控除及び扶養控除をした後の金額が730,000円をこえる者については、その控除後の給與の金額に応じて、（ロ）の税額欄に掲げる金額（不具者控除、老年者控除、寡婦控除又は勤労学生控除が認められる場合には、これらの控除が認められるごとに当該金額から、4,000円を控除した金額）が、その求める税額である。

(3)　As for a person whose earned income after deducting insurance premium and dependents exemption is more than 730,000 yen, the amount in the column (b) 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).

附　則

Supplementary Provisions:

１　この法律は、昭和二十七年四月一日から施行する。

1　This Law shall come into force as from April 1, 1952.

２　この附則において、「新法」とは、この法律による改正後の所得税法の規定をいい、「旧法」とは、従前の所得税法の規定をいう。

2　In these Supplementary Provisions, the "new Law" shall mean the Income Tax Law after amendments by this Law, and the "old Law" shall mean the Income Tax Law having been prevalent so far.

３　新法第一條第二項第二号から第八号までの規定並びに新法第二條第二項及び第三項並びに第十七條の規定（新法第一條第二項第二号から第八号までの規定に係る部分に限る。）は、昭和二十七年四月一日以後に支払を受くべき新法第一條第二項第二号から第八号までの各号に規定する所得（無記名債券の利子及び無記名株式の配当については、同日以後に支払を受けるもの）について適用する。

3　The provision of Article 1 paragraph 2 item 2 to item 8 inclusive of the new Law, of Article 2 paragraph 2 and paragraph 3 of the new Law and of Article 17 of the new Law (limited to the portion relating to the provision of Article 1 paragraph 2 item 2 to item 8 inclusive) shall apply to the incomes provided for in each of Article 1 paragraph 2 item 2 to item 8 inclusive, which are to be paid on and after April 1, 1952 (with respect to interest on bearer bonds and dividends on bearer shares of stock, those which are actually paid on and after the said day).

４　新法第一條第四項中利益の配当及び剰余金の分配に関する部分の規定並びに当該規定に係る新法第二條第四項及び第十八條第一項の規定は、昭和二十七年四月一日以後に支払を受くべき利益の配当（無記名株式の配当については、同日以後に支払を受けるもの）及び剰余金の分配について適用する。

4　That part of the provision of Article 1 paragraph 4 of the new Law which relates to the dividend of profit and the distribution of surplus, and the provisions of Article 2 paragraph 4 and Article 18 paragraph 1 of the new Law which relate to the said provision shall apply to the dividends of profit or distribution of surpluses to be paid on and after April 1, 1952 (with respect to dividends on bearer shares of stock, those which are actually paid on and after the said day).

５　新法第一條第五項の規定並びに当該規定に係る新法第二條第四項及び第十八條第二項の規定は、昭和二十七年四月一日以後に支払を受くべき新法第一條第五項各号に規定する所得（無記名債券の利子及び無記名株式の配当については、同日以後に支払を受けるもの）について適用する。

5　The provision of Article 1 paragraph 5 of the new Law, and the provisions of Article 2 paragraph 4 and of Article 18 paragraph 2 of the new Law which relate to the said provision shall apply to the income as provided for in each item of Article 1 paragraph 5 which is to be paid on and after April 1, 1952 (with respect to interest on bearer bonds or dividends on bearer shares of stock, those which are actually paid on and after the same day).

６　新法第十四條の二第一項の規定の適用については、昭和二十五年分及び昭和二十六年分の所得税について旧法第十四條の規定の適用を受けた場合（昭和二十五年分の所得税について同條の規定の適用を受けた場合においては、昭和二十六年分の所得税について旧法第十四條の二第一項又は第二項の規定の適用を受けた場合に限る。）においては、当該所得税について新法第十四條第一項の規定の適用を受けたものとみなし、当該年分の従前の例により計算した漁獲から生ずる所得、原稿及び作曲の報酬に因る所得並びに著作権の使用料に因る所得の金額の合計額を甲種変動所得の金額の合計額とみなし、当該年分の従前の例により計算した山林所得及び譲渡所得の金額の合計額を乙種変動所得の金額の合計額とみなし、且つ、その年分の従前の例により計算した総所得金額を新法の規定による総所得金額とみなして、新法第十四條の二第一項各号列記以外の部分に掲げる條件に該当するかどうかを判定するものとする。この場合において、甲種変動所得又は乙種変動所得とみなされたものがその條件に該当しないとき及び昭和二十五年又は昭和二十六年において退職所得があるときは、納税義務者の選択により、甲種変動所得若しくは乙種変動所得とみなされたもののいずれか若しくは甲種変動所得及び乙種変動所得とみなされたものの全部又は当該年分の従前の例による退職所得を、それぞれ、当該條件に該当する変動所得とみなして、新法第十四條の二第一項の規定の適用を受けることができるものとする。

6　In cases where the income taxes for the years 1950 and 1951 were subject to the application of the provisions of Article 14 of the old Law (or, in cases where the income tax for the year 1951 is subject to the application of the provisions of the same Article, it shall be limited to the case where the income tax for the year 1951), the question of whether or not the requirements prescribed in Article 14-(2) paragraph 1 are fulfilled is, for purposes of application of Article 14-(2) paragraph 1 of the new Law, determined, on the assumption that the income taxes concerned were subject to the application of the provision of Article 14 paragraph 1 of the new Law, the total sum of incomes from fishing, compensation for writings and musical composition and from royalty on copyright for the year concerned, which were computed in accordance with the old Law, is the total amount of Group A fluctuating income, the total sum of forestry income and capital gain for the year concerned, which were computed in accordance with the old Law, is the total amount of Group B fluctuating income, and the total income amount for the year concerned computed in accordance with the old Law is the one computed in accordance with the new Law. In this case, if the income which was considered as Group A fluctuating income or Group B fluctuating income does not meet the requirement and there is the retirement income in the year 1950 or 1951, the provision of Article 14-(2) paragraph 1 of the new Law may, upon taxpayer's choice, apply on the assumption that the income considered as Group A fluctuating income or Group B fluctuating income, whichever one is available, or total of the incomes considered as Group A fluctuating income and Group B fluctuating income, or the retirement income for the year concerned computed in accordance with the old Law, is the fluctuating income which meets the said requirements.

７　新法第十八條第三項の規定の適用については、租税特別措置法（昭和二十一年法律第十五号）第十八條第二項の規定により信託会社が信託財産に属する株式又は出資について受けた登載は、新法第十八條第三項の規定により受けたものとみなす。

7　For purposes of application of the provision of Article 18 paragraph 3 of the new Law, the registration of shares of stock or equities on company's book, which the trust company has made with respect to the trust property in accordance with the provision of Article 18 paragraph 2 of the Special Taxation Measures Law (Law No.15 of 1946) shall be considered as having been made in accordance with the provision of Article 18 paragraph 3 of the new Law.

８　昭和二十七年分の総所得金額に対する所得税について新法第二十一條の二の規定を適用する場合には、同條第一項中「納税義務者に前年分について第二十六條第一項前段の規定により確定申告書を提出する義務があつた場合（第九條の二第一項又は第三項の規定による純損失の金額又は第十一條の三の規定により控除を認められる損失の金額の控除をなさないで当該年の総所得金額を計算したならば、当該年において第二十六條第一項前段の規定により確定申告書を提出する義務があつた場合を含む。以下第四十四條において同じ。）」とあるのは「納税義務者の昭和二十六年分の所得税法の一部を改正する法律（昭和二十七年法律第五十三号）による改正前の所得税法（以下本條において旧法という。）第九條の規定により計算した総所得金額が五万円と第十一條の六の規定により控除を受ける金額との合計額をこえ、且つ、当該納税義務者が同年分の所得について第二十六條第二項の規定に該当しない場合」と、「前年分の総所得金額（前年において第九條の二第一項又は第三項の規定により損失の額を控除した場合においては、控除をなさないで計算した当該年分の総所得金額　以下本條において同じ。）」とあるのは「昭和二十六年分の旧法第九條の規定により計算した総所得金額」とし、同條第五項から第七項まで及び第十項中「前年分の総所得金額」とあるのは「昭和二十六年分の旧法第九條の規定により計算した総所得金額」とし、同條第十二項中「山林所得、譲渡所得、一時所得若しくは雑所得」とあるのは「昭和二十六年分については、旧法第九條の規定による退職所得、山林所得、譲渡所得、一時所得若しくは雑所得の金額を含まず、昭和二十七年分については、山林所得、譲渡所得、一時所得若しくは雑所得」とし、同條第十三項中「前年分の総所得金額」とあるのは「昭和二十六年分の旧法第九條の規定により計算した総所得金額」と、「山林所得、譲渡所得、一時所得又は雑所得」とあるのは「同條の規定による退職所得、山林所得、譲渡所得、一時所得又は雑所得」とする。

8　For purposes of application of the provision of Article 21-(2) of the new Law with respect of the income tax on the total income for the year 1952, the phrase "In cases where a taxpayer is required to file the return for the preceding year in accordance with the provision of the former part of Article 26 paragraph 1 (including the case where, if the total income for the taxable year was computed without taking deduction of the net loss as provided for in Article 9-(2) paragraph 1 or paragraph 3 or of the amount of loss deductible pursuant to the provision of Article 11-(3), he was required to file the final return in accordance with the provision of former part of paragraph 1 of Article 26 or Article 26-(2) paragraph 1 in the taxable year;hereinafter the same in Article 44)" , as used in paragraph 1 of the same Article, shall read "In a case where the total income amount of a taxpayer for the year 1951 which is computed in accordance with the provision of Article 9 of the Income Tax Law before amendments by the Law for Partial Amendments to the Income Tax Law (Law No.53 of 1952)(hereinafter referred to as" the old Law "in this Article) exceeds the sum of 50,000 yen and of the amount to be deducted in accordance with Article 11-(6) and where the taxpayer does not come under the provision of paragraph 2 of the same Article with respect to the income for the same year" , and "the total income for the preceding year (or the total income for the preceding taxable year, as computed without taking deduction, in cases where the loss is deductible pursuant to the provision of Article 9-(2) paragraph 1 or paragraph 3;hereinafter the same in this Article)" shall read "the total income for the year 1951 computed in accordance with the provision of Article 9 of the old Law" and, "the total income for the preceding year" , as used in paragraph 5 to paragraph 7 inclusive and paragraph 10 of the same Article, shall read "the total income for the year 1951 computed in accordance with the provisions of Article 9 of the old Law" , and "amount of forestry income, capital gains, temporary income or miscellaneous income, shall be excluded from...... is paragraphs 1 to 10 inclusive" , as used in paragraph 12 of the same Article, shall read ", amount of retirement income under the provisions of Article 9 of the old Law, forestry income, capital gains, temporary income or miscellaneous incomes shall be excluded, for purposes of the income tax for the year 1951, and amount of forestry income, capital gains, temporary income or miscellaneous income shall be excluded, for purposes of the income tax for the year 1952, from...... in paragraphs 1 to 10 inclusive" and "the total income for the preceding taxable year" and "forestry income, capital gains, temporary income or miscellaneous income" , as used in paragraph 13 of the same Article, shall read respectively "the total income for the year 1951 computed in accordance with the provisions of Article 9 of the old Law" , and "retirement income, forestry income, capital gains, temporary income or miscellaneous income under the provisions of the same Article" .

９　新法第二十九條第六項及び第三十四條の二の規定は、昭和二十七年四月一日以後に支払を受くべき同條に規定する所得について適用する。

9　The provisions of Article 29 paragraph 6 and Article 34-(2) of the new Law shall apply to the income provided for in the said Articles which is to be paid on and after April 1, 1952.

10　昭和二十七年において純損失の金額がある場合における新法第三十六條の規定の適用については、従前の例により計算した昭和二十六年分の課税総所得金額（昭和二十六年分の所得税について旧法第十四條又は第十四條の二第一項若しくは第二項の規定により所得税の税額を計算する場合においては、所得税法の臨時特例に関する法律（昭和二十六年法律第二百七十三号。以下「特例法」という。）第六條第二項又は第三項の規定により計算した調整所得金額又は第二次調整所得金額。以下本項において同じ。）に応ずる特例法別表第一の税額と当該課税総所得金額から当該純損失の全部又は一部を控除した金額に応ずる特例法別表第一の税額との差額（特例法により旧法第十三條から第十四條の二までの規定を適用して計算した昭和二十六年分の所得税額につき、特例法第七條から第十條までの規定及び同法第十一條の規定により読み替えられた旧法第十五條の二の規定並びに旧法第二十八條又は第三十三條第三項の規定により計算された税額をこえる場合には、当該税額）に相当する金額を新法第三十六條第一項の規定により還付の請求をなすことができる所得税額とし、当該課税総所得金額を同條第二項の規定により記載すべき課税総所得金額とする。

10　For purposes of application of the provisions of Article 36 of the new Law in the case where amounts of net losses accrue in 1952, the amount equivalent to the balance of the tax amount shown in Annexed Table No. I of the Law for Temporary Exceptions to the Income Tax Law (Law No.273 of 1951;hereinafter referred to as "Temporary Exceptions Law" ) corresponding to the total income amount for the year 1951 computed in accordance with the old Law (in case the income tax amount is computed with respect to the income tax for the year 1951 in accordance with the provisions of Article 14 or Article 14-(2) paragraph 1 or paragraph 2 of the old Law, the adjusted income amount or the secondary adjusted income amount as computed in accordance with the provisions of Article 6 paragraph 2 or paragraph 3 of the Temporary Exceptions Law;hereinafter the same in this paragraph) and the tax amount shown in Annexed Table No. I of the Temporary Exceptions Law corresponding to the amount after deducting the whole or a part of the net loss amount concerned from the total income amount concerned (in case the said balance exceeds the tax amount computed in accordance with the provisions of Article 7 to Article 10 inclusive of the Temporary Exceptions Law, the provisions of Article 15-(2) of the old Law which were taken to read in accordance with the provisions of Article 11 of the Temporary Exceptions Law and the provisions of Article 28 or Article 33 paragraph 3 of the old Law, for the income tax amount for the year 1951 computed after applying the provisions of Article 13 to Article 14-(2) of the old Law in accordance with the Temporary Exceptions Law, the said tax amount) shall be the income tax for which the request for refund is available in accordance with the provision of Article 36 paragraph 1 of the new Law, and the taxable total income amount concerned shall be the taxable total income amount to be entered in accordance with the provisions of paragraph 2 of the said Article.

11　新法第三十六條第六項の規定は、昭和二十五年分以後の所得税額につき還付をなす場合について適用し、昭和二十四年分以前の所得税額につき還付をなす場合については、なお従前の例による。

11　The provision of Article 36 paragraph 6 of the new Law shall apply in the case of a refund with respect to the income tax amount for the year 1950 and the years thereafter;and in the case of a refund with respect to the income tax amount for the year 1949 and the preceding years thereof, the old provisions shall still prevail.

12　新法第三十七條の規定は、法人から受ける利益の配当又は剰余金の分配に因る配当所得については、昭和二十七年四月一日以後に支払を受くべきもの（無記名株式の配当については、同日以後に支払を受けるもの）について適用し、昭和二十七年一月一日から同年三月三十一日までに支払を受くべき当該配当所得（無記名株式に因る配当を除く。）については、特例法第十九條第二項の規定による。この場合において、同項の規定による所得税の徴収は、新法第三十七條の規定による徴収とみなす。

12　With respect to the dividend income from the dividend of profit or distribution of surpluses paid by a corporation, the provision of Article 37 of the new Law shall apply to dividend income to be paid on and after April 1, 1952 (with respect to the dividends on bearer shares of stock, those which are actually paid on and after the said day), and, with respect to the dividend income (excluding dividends on bearer shares of stock) to be paid during a period from January 1, 1952 to March 31 of the same year, it shall be subject to the provision of Article 19 paragraph 2 of the Temporary Exceptions Law. In this case, withholding of income tax under the provision of the same paragraph shall be considered as the withholding under the provision of Article 37 of the new Law.

13　新法第三十八條の規定は、昭和二十七年四月一日以後の支給に係る給与所得について適用し、同日前の支給に係る給与所得については、なお従前の例による。

13　The provision of Article 38 of the new Law shall apply to the salaries, wages, bonuses, etc. which become due on and after April 1, 1952, and with respect to those which become due before the said day, the old provision shall still prevail.

14　新法第三十八條の二の規定は、昭和二十七年四月一日以後の支給に係る退職所得について適用し、同日前の支給に係る退職所得については、なお従前の例による。この場合において、昭和二十七年一月一日から同年三月三十一日までの支給に係る退職所得に対する従前の例による所得税の徴収は、新法第三十八條の二の規定による徴収とみなす。

14　The provision of Article 38-(2) of the new Law shall apply to the retirement income which become due on and after April 1, 1952, and with respect to those which become due before the said day, the old provision shall still prevail. In this case, the withholding of the income tax made under the provisions of the old Law shall be considered as the one made under the provision of Article 38-(2) of the new Law.

15　新法第三十九條第四項の規定は、昭和二十七年四月一日以後の支給に係る退職所得を受ける場合について適用する。

15　The provision of Article 39 paragraph 4 of the new Law shall apply to the case where a retirement income is paid on or after April 1, 1952.

16　新法第四十一條第一項及び第二項の規定は、旧法第十七條又は第十八條に規定する所得以外の所得については、昭和二十七年四月一日以後に支払を受くべきもの（無記名債券の利子及び無記名株式の配当については、同日以後に支払を受けるもの）について適用する。

16　With respect to the income other than that as provided for in Article 17 or Article 18 of the old Law, the provision of Article 41 paragraph 1 and paragraph 2 of the new Law shall apply to the income to be paid on and after April 1, 1952 (with respect to the interest on bearer bonds or dividends of bearer shares of stock, those which are paid on and after the said day).

17　新法第四十二條第一項の規定は、昭和二十七年四月一日以後に支払を受くべき報酬又は料金について適用し、同日前に支払を受くべき報酬又は料金については、なお従前の例による。

17　The provision of Article 42 paragraph 1 of the new Law shall apply to the remunerations or fees to be paid on and after April 1, 1952, and with respect to those which are to be paid before the said day, the old provision shall still prevail.

18　新法第四十二條第二項の規定は、旧法第四十二條第二項に規定する者に対して支払われる報酬及び料金以外の報酬及び料金並びに診療報酬については、昭和二十七年四月一日以後に支払を受くべきものについて適用する。

18　With respect to the remunerations, fees and remunerations, for medical care other than those to be paid to an individual provided for in Article 42 paragraph 2 of the old Law, the provision of Article 42 paragraph 2 of the new Law shall apply to those which are to be paid on and after April 1, 1952.

19　昭和二十七年分の所得税については、新法第四十四條第一項中「納税義務者が前年分について確定申告書を提出する義務があつた場合」とあるのは、「当該申告書につき第二十一條の二第八項又は第十項（第二十二條第三項において準用する場合を含む。）の規定の適用があつた場合」とする。

19　With respect to the income tax for the year 1952, "the case where a taxpayer was liable to file a final return for the previous year" as used in Article 44 paragraph 1 of the new Law shall read "the case where the provision of Article 21-(2) paragraph 8 or paragraph 10 (including the case where it applies mutatis mutandis in Article 22 paragraph 3) applies to the return concerned" .

20　新法第四十九條第一項及び第二項の規定は、昭和二十七年四月一日以後に再調査の請求又は審査の請求をなす場合について適用し、同日前に当該請求をなす場合については、なお従前の例により、同條第四項第二号の規定は、再調査の請求があつた日から三月を経過した日が昭和二十七年四月一日以後である場合について適用し、当該三月を経過した日が昭和二十七年四月一日前である場合については、なお従前の例による。

20　The provisions of Article 49 paragraph 1 and paragraph 2 of the new Law shall apply to the case where the request for reinvestigation of reconsideration is made on or after April 1, 1952, and with respect to the case where the request concerned is made before the same day, the old provisions shall still prevail;and, the provision of paragraph 4 item 2 of the same Article shall apply to the case where the day for which three months have elapsed from the day of the request for reinvestigation is the day on and after April 1, 1952, and with respect to the case where the day for which the three months have elapsed is the day before April 1, 1952, the old provisions shall still prevail.

21　新法第六十九條の二第一項及び第二項の規定の適用については、昭和二十七年四月一日以後提出すべき特例法第十八條第二項の規定による申告書は、新法第三十九條第四項の規定により提出すべき申告書とみなす。

21　For purposes of application of the provisions of Article 69-(2) paragraph 1 and paragraph 2 of the new Law, the return under the provision of Article 18 paragraph 2 of the Temporary Exceptions Law which is to be filed on or after April 1, 1952 shall be considered as the one which is to be filed in accordance with the provision of Article 39 paragraph 4 of the new Law.

22　第三項から前項までに定めるものを除く外、新法の規定は、昭和二十七年分以後の所得税について適用し、昭和二十六年分以前の所得税については、なお従前の例による。

22　Other than those provided for in paragraph 3 to the preceding paragraph inclusive, the provisions of the new Law shall apply to income tax for year 1952 and thereafter;and with respect to the income tax for the year 1951 and therebefore, the old provisions shall still prevail.

23　この法律施行前昭和二十七年分の所得税につき旧法第二十九條第一項又は第二項の規定による申告書を提出した者及びこの法律施行前同年分の所得税につき旧法第四十六條第五項において準用する同條第四項の規定による決定を受けた者は、当該申告書に記載された事項又は当該決定に係る事項（これらの事項につきこの法律施行前旧法第四十六條第五項において準用する同條第一項から第三項までの規定又は同條第六項の規定による更正があつたときは、その更正後の事項）につきこの法律の適用により異動を生ずることとなつたときは、その異動を生ずることとなつた事項について、この法律施行の日後二月を限り、政府に対し、更正の請求をすることができる。

23　An individual, who filed before the enforcement of this Law, the return under the provision of Article 29 paragraph 1 or paragraph 2 of the old Law with respect to the income tax for the year 1952 or who was subjected, before the enforcement of this Law, to the determination under the provision of Article 46 paragraph 4 of the old Law, which applies mutatis mutandis in paragraph 5 of the same Article, with respect to the income tax for the year 1952, may, if the matters entered in the said return or the matters concerning the determination (if these matters are, before the enforcement of this Law, subject to correction under the provisions of Article 46 paragraph 1 to paragraph 3 inclusive of the old Law which apply mutatis mutandis in paragraph 5 of the same Article, matters after such correction), have changed due to the application of this Law request the correction to the Government within a period of two months after the enforcement of this Law with respect to the matters thus changed.

24　新法第二十七條第七項及び第八項並びに新法第六章の規定の適用については、前項の規定による更正の請求は、新法第二十七條第六項の規定による更正の請求とみなす。

24　For purposes of application of the provisions of Article 27 paragraph 7 and paragraph 8 of the new Law and of Chapter VI of the said Law, the request for the correction under the provision of the preceding paragraph shall be considered as that under the provision of Article 27 paragraph 6 of the said Law.

大蔵大臣　池田勇人

Minister of Finance　IKEDA Hayato

内閣総理大臣　吉田茂

Prime Minister　YOSHIDA Shigeru

改正対象法令

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第13回国会

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