Law for Partial Amendments to the Income Tax Law
法令番号: 法律第53号
公布年月日: 昭和27年3月31日
法令の形式: 法律

審議経過

I hereby promulgate the Law for Partial Amendments to the Income Tax Law.
Signed:HIROHITO, Seal of the Emperor
This thirty-first day of the third month of the twenty-seventh year of Showa (March 31, 1952)
Prime Minister　YOSHIDA Shigeru
Law No.53
Law for Partial Amendments to the Income Tax Law
The Income Tax Law (Law No.27 of 1947) shall be partially amended as follows:
Article 1 paragraph 2 items 2 and 3 shall be amended as follows:
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;
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;
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;
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;
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;
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;
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.
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:
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.
The following one paragraph shall be added next to the same Article:
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:
1.　Income as provided for in paragraph 2 items 2 to 4 inclusive or items 6 to 8 inclusive;
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).
In Article 2 paragraph 4, "paragraph 3" shall be amended as "paragraph 4 or 5" .
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.
Article 6 item 8 shall be amended as follows:
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;
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.
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" .
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:
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" .
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:
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.
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" .
Article 10 paragraph 4 shall be amended as follows:
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.
Article 11-(2) shall be amended as follows:
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.
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.
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" .
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" .
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" .
Article 11-(7) to Article 11-(10) inclusive shall be deleted.
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:
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.
Article 13 shall be amended as follows:
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:
Not more than 80,000 yen　20%
More than 80,000,,　25%
,,120,000,,　30%
,,200,000,,　35%
,,300,000,,　40%
,,500,000,,　45%
,, 1,000,000,,　50%
,, 2,000,000,,　55%
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:
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" .
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:
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.
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:
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.
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.
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:
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.
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.
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.
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.
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.
The following one Article shall be added before Article 16:
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.
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" .
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" .
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:
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.
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.
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)" .
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" .
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" .
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" .
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)" .
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)".
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.
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:
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.
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.
The following one Article shall be added next to Article 34:
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.
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" .
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" .
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)" .
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" .
The following one Article shall be added next to Article 38:
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.
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.
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:
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.
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.
Article 41 shall be amended as follows:
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.
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.
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," .
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" .
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" .
In Article 46-(2) paragraph 1, "Article 15-(2)" shall be amended as "Article 15-(7)" .
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:
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.
In Article 51 paragraph 1, "paragraph 5" shall be amended as "paragraph 6" .
In Article 53, "500,000 yen" shall be amended as "1,000,000 yen" .
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" .
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:
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.
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" .
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" .
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" .
Article 57-(3) and Article 57-(4) shall be deleted.
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:
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;
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" .
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)" .
In Article 62-(3) paragraph 1, "700,000 yen" shall be amended as "1,000,000 yen" .
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:
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.
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" .
In Article 69-(4), "or paragraph 2" shall be amended as ", paragraph 2 or paragraph 6" .
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" .
The Annexed Table shall be amended as follows:
Annexed Table No. I Summary Income Tax Amount Table (Income Tax Amount Table under Article 15 Paragraphs 1 and 3)
(1)
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
At least
But less than
At least
But less than
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
(2)
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
At least
But less than
At least
But less than
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
Remark:　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.
Annexed Table No. II Withholding Income Tax Amount Table for Earned Income (Withholding Income Tax Amount Table under Article 38 Paragraph 1 Items 1 and 5 of the Law)
A. Monthly basis (1)
Amount of earned income
A. Tax Amount under Article 38 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
A. Monthly basis (2)
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
A. Monthly basis (3)
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.
－
(Remarks:How to compute your tax liability)
(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)　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.
Annexed Table No. II Withholding Income Tax Amount Table for Earned Income (Withholding Income Tax Amount Table under Article 38 Paragraph 1 Items 1 and 5 of the Law)
B. Weekly basis (1)
Amount of earned income
A. Tax Amount under Article 38 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
B. Weekly basis (2)
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
B. Weekly basis (3)
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.
－
(Remarks:How to compute your tax liability)
(1)　First find a line which corresponds to the amount of your earned income (excluding the persons who support more than ten dependents) and get your tax liability at the cross of the line and the column of the reported number of your dependents (in case the exemption for physically handicapped persons, old aged persons, widows or working students is allowed to yourself, the tax liability is computed by deducting 78 yen every time one exemption is allowed from the tax amount thus found in the Table).
(2)　The tax amount of the person who supports more than ten dependents is computed by deducting 78 yen per capita of persons in excess over ten persons from the tax amount in case of ten persons which is obtained according to the way in (1) above.
Annexed Table No. II Withholding Income Tax Amount Table for Earned Income (Withholding Income Tax Amount Table under Article 38 Paragraph 1 Items 1, 5 and 6 of the Law)
C. Daily basis (1)
Amount of earned income
A. Tax Amount under Article 38 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
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
C. Daily basis (2)
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
C. Daily basis (3)
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.
－
－
(Remarks:How to compute your tax liability)
(1)　First find a line which corresponds to the amount of your earned income (excluding the persons who support more than ten dependents) and get your tax liability at the cross of the line and the column of the reported number of your dependents (in case the exemption for physically handicapped persons, old aged persons widows or working students is allowed to yourself the tax liability is computed by deducting 12 yen every time one exemption is allowed, from the tax amount thus found in the Table).
(2)　The tax amount of the person who supports more than ten dependents is computed by deducting 12 yen per capita of persons in excess over ten persons from the tax amount in case of ten persons which is obtained according to the way in (1) above.
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)
Retirement income (1)
Amount of receipt
Tax amount
Amount of receipt
Tax amount
Amount of receipt
Tax amount
Amount of receipt
Tax amount
At least
But less than
At least
But less than
At least
But less than
At least
But less than
yen
yen
yen
yen
yen
yen
yen
yen
yen
yen
yen
yen
less than 151,000 yen
0
210,000
212,000
6,000
340,000
344,000
19,750
560,000
564,000
51,750
151,000
152,000
100
212,000
214,000
6,200
344,000
348,000
20,250
564,000
568,000
52,450
152,000
153,000
200
214,000
216,000
6,400
348,000
352,000
20,750
568,000
572,000
53,150
153,000
154,000
300
216,000
218,000
6,600
352,000
356,000
21,250
572,000
576,000
53,850
154,000
155,000
400
218,000
220,000
6,800
356,000
360,000
21,750
576,000
580,000
54,550
155,000
156,000
500
220,000
222,000
7,000
360,000
364,000
22,250
580,000
584,000
55,250
156,000
157,000
600
222,000
224,000
7,200
364,000
368,000
22,750
584,000
588,000
55,950
157,000
158,000
700
224,000
226,000
7,400
368,000
372,000
23,250
588,000
592,000
56,650
158,000
159,000
800
226,000
228,000
7,600
372,000
376,000
23,750
592,000
596,000
57,350
159,000
160,000
900
228,000
230,000
7,800
376,000
380,000
24,250
596,000
600,000
58,050
160,000
161,000
1,000
230,000
232,000
8,000
380,000
384,000
24,750
600,000
604,000
58,750
161,000
162,000
1,100
232,000
234,000
8,200
384,000
388,000
25,250
604,000
608,000
59,450
162,000
163,000
1,200
234,000
236,000
8,400
388,000
392,000
25,750
608,000
612,000
60,150
163,000
164,000
1,300
236,000
238,000
8,600
392,000
396,000
26,300
612,000
616,000
60,850
164,000
165,000
1,400
238,000
240,000
8,800
396,000
400,000
26,900
616,000
620,000
61,550
165,000
166,000
1,500
240,000
242,000
9,000
400,000
404,000
27,500
620,000
624,000
62,250
166,000
167,000
1,600
242,000
244,000
9,200
404,000
408,000
28,100
624,000
628,000
62,950
167,000
168,000
1,700
244,000
246,000
9,400
408,000
412,000
28,700
628,000
632,000
63,650
168,000
169,000
1,800
246,000
248,000
9,600
412,000
416,000
29,300
632,000
636,000
64,350
169,000
170,000
1,900
248,000
250,000
9,800
416,000
420,000
29,900
636,000
640,000
65,050
170,000
171,000
2,000
250,000
252,000
10,000
420,000
424,000
30,500
640,000
644,000
65,750
171,000
172,000
2,100
252,000
254,000
10,200
424,000
428,000
31,100
644,000
648,000
66,450
172,000
173,000
2,200
254,000
256,000
10,400
428,000
432,000
31,700
648,000
652,000
67,150
173,000
174,000
2,300
256,000
258,000
10,600
432,000
436,000
32,300
652,000
656,000
67,850
174,000
175,000
2,400
258,000
260,000
10,800
436,000
440,000
32,900
656,000
660,000
68,550
175,000
176,000
2,500
260,000
262,000
11,000
440,000
444,000
33,500
660,000
664,000
69,250
176,000
177,000
2,600
262,000
264,000
11,200
444,000
448,000
34,100
664,000
668,000
69,950
177,000
178,000
2,700
264,000
266,000
11,400
448,000
452,000
34,700
668,000
672,000
70,650
178,000
179,000
2,800
266,000
268,000
11,600
452,000
456,000
35,300
672,000
676,000
71,350
179,000
180,000
2,900
268,000
270,000
11,800
456,000
460,000
35,900
676,000
680,000
72,050
180,000
181,000
3,000
270,000
272,000
12,000
460,000
464,000
36,500
680,000
684,000
72,750
181,000
182,000
3,100
272,000
274,000
12,200
464,000
468,000
37,100
684,000
688,000
73,450
182,000
183,000
3,200
274,000
276,000
12,400
468,000
472,000
37,700
688,000
692,000
74,150
183,000
184,000
3,300
276,000
278,000
12,600
472,000
476,000
38,300
692,000
696,000
74,850
184,000
185,000
3,400
278,000
280,000
12,800
476,000
480,000
38,900
696,000
700,000
75,550
185,000
186,000
3,500
280,000
282,000
13,000
480,000
484,000
39,500
700,000
706,000
76,250
186,000
187,000
3,600
282,000
284,000
13,200
484,000
488,000
40,100
706,000
712,000
77,300
187,000
188,000
3,700
284,000
286,000
13,400
488,000
492,000
40,700
712,000
718,000
78,350
188,000
189,000
3,800
286,000
288,000
13,600
492,000
496,000
41,300
718,000
724,000
79,400
189,000
190,000
3,900
288,000
290,000
13,800
496,000
500,000
41,900
724,000
730,000
80,450
190,000
191,000
4,000
290,000
292,000
14,000
500,000
504,000
42,500
730,000
736,000
81,500
191,000
192,000
4,100
292,000
294,000
14,200
504,000
508,000
43,100
736,000
742,000
82,550
192,000
193,000
4,200
294,000
296,000
14,400
508,000
512,000
43,700
742,000
748,000
83,600
193,000
194,000
4,300
296,000
298,000
14,600
512,000
516,000
44,300
748,000
754,000
84,650
194,000
195,000
4,400
298,000
300,000
14,800
516,000
520,000
44,900
754,000
760,000
85,800
195,000
196,000
4,500
300,000
304,000
15,000
520,000
524,000
45,500
760,000
766,000
87,000
196,000
197,000
4,600
304,000
308,000
15,400
524,000
528,000
46,100
766,000
772,000
88,200
197,000
198,000
4,700
308,000
312,000
15,800
528,000
532,000
46,700
772,000
778,000
89,400
198,000
199,000
4,800
312,000
316,000
16,250
532,000
536,000
47,300
778,000
784,000
90,600
199,000
200,000
4,900
316,000
320,000
16,750
536,000
540,000
47,900
784,000
790,000
91,800
200,000
202,000
5,000
320,000
324,000
17,250
540,000
544,000
48,500
790,000
796,000
93,000
202,000
204,000
5,200
324,000
328,000
17,750
544,000
548,000
49,100
796,000
802,000
94,200
204,000
206,000
5,400
328,000
332,000
18,250
548,000
552,000
49,700
802,000
808,000
95,400
206,000
208,000
5,600
332,000
336,000
18,750
552,000
556,000
50,350
808,000
814,000
96,600
208,000
210,000
5,800
336,000
340,000
19,250
556,000
560,000
51,050
814,000
820,000
97,800
Retirement income (2)
Amount of receipt
Tax amount
Amount of receipt
Tax amount
Amount of receipt
Tax amount
Amount of receipt
Tax amount
At least
But less than
At least
But less than
At least
But less than
At least
But less than
yen
yen
yen
yen
yen
yen
yen
yen
yen
yen
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
(Remark:How to compute your tax liabilities)　The tax amount on the line which corresponds to the amount of receipt is your tax liability to be withhold.
Annexed Table No. IV Summary Tax Amount Table for year-end Adjustment (Income Tax Amount Table under Article 40)
(1)
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
(2)
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
(3)
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
(4)
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
(5)
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
―
―
―
―
(6)
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
(Remarks:How to compute your tax liabilities)
(1)　As for a person whose earned income after deducting the insurance premium and dependent exemption is less than 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)　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)　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).
Supplementary Provisions:
1　This Law shall come into force as from April 1, 1952.
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　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　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　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　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　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　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　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　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　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　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　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　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　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　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　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　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　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　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　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　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　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　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.
Minister of Finance　IKEDA Hayato
Prime Minister　YOSHIDA Shigeru