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