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所得税法及び租税特別措置法の一部を改正する法律

  平成元・11・14・法律 68号  
(所得税法の一部改正)
第1条 所得税法(昭和40年法律第33号)の一部を次のように改正する。
第28条第3項第1号中
「57万円」を「65万円」に改める。

別表第2から別表第5までを次のように改める。
別表第2 給与所得の源泉徴収税額表(月額表)(第185条、第186条、第189条関係)
(一)
その月の社会保険料控除後の給与等の金額
扶養親族等の数
0人1人2人3人4人5人6人7人
以上未満税額税額
84,000円未満その月の社会保険料控除後の給与等の金額の7%に相当する金額
84,00085,0001206,200
85,00086,0002206,300
86,00087,0003206,300
87,00088,0004206,300
88,00089,0005206,400
           
89,00090,0006206,400
90,00091,0007206,400
91,00092,0008206,500
92,00093,0009206,500
93,00094,0001,0206,500
           
94,00095,0001,1206,600
95,00096,0001,2206,600
96,00097,0001,3206,600
97,00098,0001,4206,700
98,00099,0001,5206,700
           
99,000101,0001,6706,700
101,000103,0001,8707,100
103,000105,0002,0707,200
105,000107,0002,2707,400
107,000109,0002,4707,500
           
109,000111,0002,6707,600
111,000113,0002,8707,800
113,000115,0003,0701508,000
115,000117,0003,2703508,200
117,000119,0003,4705508,400
           
119,000121,0003,6707508,600
121,000123,0003,8709508,700
123,000125,0004,0701,1508,900
125,000127,0004,2701,3509,100
127,000129,0004,4701,5509,300
           
129,000131,0004,6701,7509,500
131,000133,0004,8701,9509,700
133,000135,0005,0702,1509,900
135,000137,0005,2402,33010,100
137,000139,0005,3702,45010,300
           
139,000141,0005,5102,59010,500
141,000143,0005,6502,73010,600
143,000145,0005,7902,87010,800
145,000147,0005,9303,01011,000
147,000149,0006,0703,15023011,200
           
149,000151,0006,2103,29037011,400
151,000153,0006,3503,43051011,600
153,000155,0006,4903,57065011,800
155,000157,0006,6303,71079012,000
157,000159,0006,7703,85093012,200

(二)
その月の社会保険料控除後の給与等の金額
扶養親族等の数
0人1人2人3人4人5人6人7人
以上未満税額税額
159,000161,0006,9103,9901,07012,400
161,000163,0007,0504,1301,21012,700
163,000165,0007,1904,2701,35013,300
165,000167,0007,3304,4101,49013,900
167,000169,0007,4704,5501,63014,500
           
169,000171,0007,6104,6901,77015,100
171,000173,0007,7504,8301,91015,700
173,000175,0007,8904,9702,05016,200
175,000177,0008,0305,1102,19016,800
177,000179,0008,1705,2502,33017,400
           
179,000181,0008,3105,3902,47018,000
181,000183,0008,4505,5302,61018,600
183,000185,0008,5905,6702,75019,200
185,000187,0008,7305,8102,89019,800
187,000189,0008,8705,9503,03012020,300
           
189,000191,0009,0106,0903,17026020,900
191,000193,0009,1506,2303,31040021,400
193,000195,0009,2906,3703,45054022,000
195,000197,0009,4306,5103,59068022,600
197,000199,0009,5706,6503,73082023,100
           
199,000201,0009,7106,7903,87096023,700
201,000203,0009,8506,9304,0101,10024,300
203,000205,0009,9907,0704,1501,24024,900
205,000207,00010,1307,2104,2901,38025,600
207,000209,00010,2707,3504,4301,52026,300
           
209,000211,00010,4107,4904,5701,66026,900
211,000213,00010,5507,6304,7101,80027,600
213,000215,00010,6907,7704,8501,94028,200
215,000217,00010,8307,9104,9902,08028,900
217,000219,00010,9708,0505,1302,22029,600
           
219,000221,00011,1108,1905,2702,36030,200
221,000224,00011,2808,3705,4502,53030,900
224,000227,00011,4908,5805,6602,74031,900
227,000230,00011,7008,7905,8702,95032,900
230,000233,00011,9109,0006,0803,16025033,900
           
233,000236,00012,1209,2106,2903,37046034,800
236,000239,00012,3309,4206,5003,58067035,800
239,000242,00012,5409,6306,7103,79088036,800
242,000245,00012,7509,8406,9204,0001,09037,800
245,000248,00012,96010,0507,1304,2101,30038,800
           
248,000251,00013,17010,2607,3404,4201,51039,800
251,000254,00013,38010,4707,5504,6301,72040,800
254,000257,00013,59010,6807,7604,8401,93041,800
257,000260,00013,80010,8907,9705,0502,14042,800
260,000263,00014,01011,1008,1805,2602,35043,800
           
263,000266,00014,22011,3108,3905,4702,56044,700
266,000269,00014,43011,5208,6005,6802,77045,700
269,000272,00014,64011,7308,8105,8902,98046,500
272,000275,00014,85011,9409,0206,1003,19027047,100
275,000278,00015,08012,1609,2406,3303,41049047,800

(三)
その月の社会保険料控除後の給与等の金額
扶養親族等の数
0人1人2人3人4人5人6人7人
以上未満税額税額
278,000281,00015,32012,4009,4806,5703,65073048,900
281,000284,00015,56012,6409,7206,8103,89097050,200
284,000287,00015,80012,8809,9607,0504,1301,21051,500
287,000290,00016,04013,12010,2007,2904,3701,45052,800
290,000293,00016,28013,36010,4407,5304,6101,69054,100
           
293,000296,00016,52013,60010,6807,7704,8501,93055,400
296,000299,00016,76013,84010,9208,0105,0902,17056,700
299,000302,00017,00014,08011,1608,2505,3302,41058,000
302,000305,00017,24014,32011,4008,4905,5702,65059,300
305,000308,00017,48014,56011,6408,7305,8102,89060,600
           
308,000311,00017,72014,80011,8808,9706,0503,13022061,900
311,000314,00017,96015,04012,1209,2106,2903,37046063,200
314,000317,00018,20015,28012,3609,4506,5303,61070064,500
317,000320,00018,44015,52012,6009,6906,7703,85094065,900
320,000323,00018,68015,76012,8409,9307,0104,0901,18067,200
           
323,000326,00018,92016,00013,08010,1707,2504,3301,42068,500
326,000329,00019,16016,24013,32010,4107,4904,5701,66069,800
329,000332,00019,40016,48013,56010,6507,7304,8101,90071,100
332,000335,00019,64016,72013,80010,8907,9705,0502,14072,400
335,000338,00019,88016,96014,04011,1308,2105,2902,38073,700
           
338,000341,00020,12017,20014,28011,3708,4505,5302,62075,000
341,000344,00020,36017,44014,52011,6108,6905,7702,86076,400
344,000347,00020,60017,68014,76011,8508,9306,0103,10018077,700
347,000350,00020,84017,92015,00012,0909,1706,2503,34042079,000
350,000353,00021,08018,16015,24012,3309,4106,4903,58066080,300
           
353,000356,00021,32018,40015,48012,5709,6506,7303,82090081,700
356,000359,00021,56018,64015,72012,8109,8906,9704,0601,14083,000
359,000362,00021,80018,88015,96013,05010,1307,2104,3001,38084,300
362,000365,00022,04019,12016,20013,29010,3707,4504,5401,62085,600
365,000368,00022,28019,36016,44013,53010,6107,6904,7801,86087,000
           
368,000371,00022,52019,60016,68013,77010,8507,9305,0202,10088,300
371,000374,00022,76019,84016,92014,01011,0908,1705,2602,34089,600
374,000377,00023,00020,08017,16014,25011,3308,4105,5002,58091,000
377,000380,00023,24020,32017,40014,49011,5708,6505,7402,82092,300
380,000383,00023,48020,56017,64014,79011,8108,8905,9803,06093,600
           
383,000386,00023,72020,80017,88014,97012,0509,1306,2203,30094,900
386,000389,00023,96021,04018,12015,21012,2909,3706,4603,54096,300
389,000392,00024,20021,28018,36015,45012,5309,6106,7003,78097,600
392,000395,00024,44021,52018,60015,69012,7709,8506,9404,02098,900
395,000398,00024,68021,76018,84015,93013,01010,0907,1804,260100,200
           
398,000401,00024,92022,00019,08016,17013,25010,3307,4204,500101,600
401,000404,00025,32022,24019,32016,41013,49010,5707,6604,740102,900
404,000407,00025,80022,48019,56016,65013,73010,8107,9004,980104,200
407,000410,00026,28022,72019,80016,89013,97011,0508,1405,220105,600
410,000413,00026,76022,96020,04017,13014,21011,2908,3805,460106,900
           
413,000416,00027,24023,20020,28017,37014,45011,5308,6205,700108,200
416,000419,00027,72023,44020,52017,61014,69011,7708,8605,940109,500
419,000422,00028,20023,68020,76017,85014,93012,0109,1006,180110,900
422,000425,00028,68023,92021,00018,09015,17012,2509,3406,420112,900
425,000428,00029,16024,16021,24018,33015,41012,4909,5806,660114,900

(四)
その月の社会保険料控除後の給与等の金額
扶養親族等の数
0人1人2人3人4人5人6人7人 
以上未満税額税額
428,000431,00029,64024,40021,48018,57015,65012,7309,8206,900117,000
431,000434,00030,12024,64021,72018,81015,89012,97010,0607,140119,000
434,000437,00030,60024,88021,96019,05016,13013,21010,3007,380121,000
437,000440,00031,08025,24022,20019,29016,37013,45010,5407,620123,100
440,000443,00031,56025,72022,44019,53016,61013,69010,7807,860125,100
           
443,000446,00032,04026,20022,68019,77016,85013,93011,0208,100127,200
446,000449,00032,52026,68022,92020,01017,09014,17011,2608,340129,200
449,000452,00033,00027,16023,16020,25017,33014,41011,5008,580131,200
452,000455,00033,48027,64023,40020,49017,57014,65011,7408,820133,300
455,000458,00033,96028,12023,64020,73017,81014,89011,9809,060135,300
           
458,000461,00034,44028,60023,88020,97018,05015,13012,2209,300137,400
461,000464,00034,92029,08024,12021,21018,29015,37012,4609,540139,200
464,000467,00035,40029,56024,36021,45018,53015,61012,7009,780140,800
467,000470,00035,88030,04024,60021,69018,77015,85012,94010,020142,500
470,000473,00036,36030,52024,84021,93019,01016,09013,18010,260144,100
           
473,000476,00036,84031,00025,17022,17019,25016,33013,42010,500145,700
476,000479,00037,32031,48025,65022,41019,49016,57013,66010,740147,400
479,000482,00037,80031,96026,13022,65019,73016,81013,90010,980149,000
482,000485,00038,28032,44026,61022,89019,97017,05014,14011,220150,600
485,000488,00038,76032,92027,09023,13020,21017,29014,38011,460152,300
           
488,000491,00039,24033,40027,57023,37020,45017,53014,62011,700153,900
491,000494,00039,72033,88028,05023,61020,69017,77014,86011,940155,600
494,000497,00040,20034,36028,53023,85020,93018,01015,10012,180157,200
497,000500,00040,68034,84029,01024,09021,17018,25015,34012,420158,800
           
500,000円40,92035,08029,25024,21021,29018,37015,46012,540160,500
500,000円を超え690,000円に満たない金額500,000円の場合の税額に、その月の社会保険料控除後の給与等の金額のうち500,000円を超える金額の18%に相当する金額を加算した金額160,500円に、その月の社会保険料控除後の給与等の金額のうち500,000円を超える金額の47%に相当する金額を加算した金額
690,000円
75,12069,28063,45058,41055,49052,57049,66046,740
690,000円を超え830,000円に満たない金額690,000円の場合の税額に、その月の社会保険料控除後の給与等の金額のうち690,000円を超える金額の27%に相当する金額を加算した金額
830,000円
112,920107,080101,25096,21093,29090,37087,46084,540
830,000円を超え1,050,000円に満たない金額830,000円の場合の税額に、その月の社会保険料控除後の給与等の金額のうち830,000円を超える金額の28.5%に相当する金額を加算した金額

(五)
その月の社会保険料控除後の給与等の金額
扶養親族等の数
0人1人2人3人4人5人6人7人
以上未満税額税額
 
1,050,000円175,620169,780163,950158,910155,990153,070150,160147,240
1,050,000円を超え1,930,000円に満たない金額1,050,000円の場合の税額に、その月の社会保険料控除後の給与等の金額のうち1,050,000円を超える金額の38%に相当する金額を加算した金額
1,930,000円510,020504,180498,350493,310490,390487,470484,560481,640
1,930,000円を超える金額1,930,000円の場合の税額に、その月の社会保険料控除後の給与等の金額のうち1,930,000円を超える金額の47%に相当する金額を加算した金額
扶養親族等の数が7人を超える場合には、扶養親族等の数が7人の場合の税額から、その7人を超える1人ごとに2,920円を控除した金額従たる給与についての扶養控除等申告書が提出されている場合には、当該申告書に記載された扶養親族等の数に応じ、扶養親族等1人ごとに2,920円を、上の各欄によって求めた税額から控除した金額

(注) この表において「扶養親族等」とは、控除対象配偶者及び扶養親族をいう。
(備考) 税額の求め方は、次のとおりである。
(一)給与所得者の扶養控除等申告書の提出があつた居住者については、
(1)まず、その居住者のその月の給与等の金額から、その給与等の金額から控除される社会保険料(第74条第2項(社会保険料控除)に規定する社会保険料をいう。以下同じ。)の金額を控除した金額を求める。
(2)当該申告書により申告された扶養親族等の数が7人以下である場合には、(1)により求めた金額に応じて「その月の社会保険料控除後の給与等の金額」欄の該当する行を求め、その行とその申告された扶養親族等の数に応じて求めた甲欄の当該欄との交わるところに記載されている金額が、その求める税額である。
(3)当該申告書により申告された扶養親族等の数が7人を超える場合には、(1)により求めた金額に応じて、扶養親族等の数が7人であるものとして(2)により求めた税額から、扶養親族等の数が7人を超える1人ごとに2,920円を控除した金額が、その求める税額である。
(4) (2)及び(3)の場合において、当該申告書にその居住者が障害者、老年者、寡婦、寡夫又は勤労学生に該当する旨の記載があるとき(当該勤労学生が第2条第1項第32号ロ又はハ(定義)に掲げる者に該当するときは、当該申告書に勤労学生に該当する旨の記載があるほか、第194条第3項(給与所得者の扶養控除等申告書)に規定する書類の提出又は提示があつたとき)は、扶養親族等の数にこれらの一に該当するごとに1人を加算した数を、当該申告書にその居住者の扶養親族等のうちに障害者がある旨の記載があるときは、扶養親族等の数にその障害者1人につき1人を加算した数を、それぞれ(2)及び(3)の扶養親族等の数とする。
(二)給与所得者の扶養控除等申告書の提出がない居住者(従たる給与についての扶養控除等申告書の提出があつた居住者を含む。)については、その居住者のその月の給与等の金額から、その給与等の金額から控除される社会保険料の金額を控除し、その控除後の金額に応じて「その月の社会保険料控除後の給与等の金額」欄の該当する行を求め、その行と乙欄との交わるところに記載されている金額(従たる給与についての扶養控除等申告書の提出があつた場合には、当該申告書により申告された扶養親族等の数に応じ、扶養親族等1人ごとに2,920円を控除した金額)が、その求める税額である。

別表第3 給与所得の源泉徴収税額表(日額表)(第185条関係)
(一)
その日の社会保険料控除後の給与等の金額
扶養親族等の数
0人1人2人3人4人5人6人7人
以上未満税額税額税額
2,800円未満その日の社会保険料控除後の給与等の金額の7%に相当する金額
2,8002,850210
2,8502,90010210
2,9002,95015210
2,9503,00020210
3,0003,05025210
            
3,0503,10030220
3,1003,15035220
3,1503,20040220
3,2003,25045220
3,2503,30050220
            
3,3003,40055230
3,4003,50065240
3,5003,60075250
3,6003,70085250
3,7003,80095260
            
3,8003,90010510270
3,9004,00011520280
4,0004,10012530290
4,1004,20013540300
4,2004,30014550310
            
4,3004,40015560320
4,4004,50016570330
4,5004,60017580340
4,6004,70018085350
4,7004,80019090360
            
4,8004,900195100370
4,9005,00020510510370
5,0005,10021011515380
5,1005,20021512020390
5,2005,30022512530400
            
5,3005,40023013535410
5,4005,50024014045430
5,5005,60024515050460
5,6005,70025015555490
5,7005,80026016065520
            
5,8005,90026517070550
5,9006,00027517580580
6,0006,10028018585610
6,1006,20028519090640
6,2006,300295195100670
            
6,3006,40030020510510700
6,4006,50031021011515720
6,5006,60031522012025750
6,6006,70032022512530780
6,7006,80033023013535810

(二)
その日の社会保険料控除後の給与等の金額
扶養親族等の数
0人1人2人3人4人5人6人7人
以上未満税額税額税額
6,8006,90033524014045840
6,9007,00034524515050880
7,0007,10035025515560910
7,1007,20035526016065940
7,2007,30036526517070970
            
7,3007,400370275175801,010
7,4007,500380280185851,040
7,5007,600385290190951,070
7,6007,7003902951951001,110
7,7007,800400300205105101,140
            
7,8007,900405310210115151,170
7,9008,000415315220120251,210
8,0008,100420325225130301,240
8,1008,200425330230135401,270
8,2008,300435335240140451,300
            
8,3008,400440345245150501,340
8,4008,500450350255155601,370
8,5008,600455360260165651,400
8,6008,700460365265170751,440
8,7008,800470370275175801,47016
            
8,8008,900475380280185851,50023
8,9009,000485385290190951,54030
9,0009,1004903952952001001,56037
9,1009,200495400300205110101,58044
9,2009,300505405310215115201,60051
            
9,3009,400515415320220125251,65058
9,4009,500520425325230130351,69065
9,5009,600530430335235140401,73072
9,6009,700535440340245150501,78079
9,7009,800545445350255155601,82086
            
9,8009,900555455360260165651,86093
9,90010,000560465365270170751,910100
10,00010,100570470375275180801,950107
10,10010,200575480380285190901,990114
10,20010,3005854853902951951002,040121
            
10,30010,400595495400300205105102,080128
10,40010,500600505405310210115152,120135
10,50010,600610510415315220120252,170142
10,60010,700615520420325230130352,210149
10,70010,800625525430335235140402,250156
            
10,80010,900635535440340245145502,300163
10,90011,000640545445350250155552,340170
11,00011,100650550455355260160652,380177
11,10011,200655560460365270170752,430184
11,20011,300665565470375275180802,470191
            
11,30011,400675575480380285185902,520198
11,40011,500680585485390290195952,560205
11,50011,600690590495395300200105102,600212
11,60011,700695600500405310210115152,650219
11,70011,800705605510415315220120252,690226

(三)
その日の社会保険料控除後の給与等の金額
扶養親族等の数
0人1人2人3人4人5人6人7人
以上未満税額税額税額
11,80011,900715615520420325225130302,740233
11,90012,000720625525430330235135402,780240
12,00012,100730630535435340240145502,830247
12,10012,200735640540445350250155552,870254
12,20012,300745645550455355260160652,910261
            
12,30012,400755655560460365265170702,960268
12,40012,500760665565470370275175803,000275
12,50012,600770670575475380280185903,050282
12,60012,700775680580485390290195953,090290
12,70012,8007856855904953953002001053,140298
            
12,80012,9007956956005004053052101103,180306
12,90013,0008007056055104103152151203,220314
13,00013,1008107106155154203202251303,270322
13,10013,2008157206205254303302351353,310330
13,20013,3008257256305354353402401453,360338
            
13,30013,4008357356405404453452501503,400346
13,40013,5008507456455504503552551603,450354
13,50013,6008657506555554603602651703,490362
13,60013,7008807606605654703702751753,530370
13,70013,8008957656705754753802801853,580378
            
13,80013,9009107756805804853852901903,620386
13,90014,0009307856855904903952952003,670394
14,00014,1009457906955955004003052103,720402
14,10014,2009608007006055104103152153,790410
14,20014,3009758057106155154203202253,850418
            
14,30014,4009908157206205254253302303,920426
14,40014,5001,0108257256305304353352403,990434
14,50014,6001,0258307356355404403452504,060442
14,60014,7001,0408457406455504503552554,130450
14,70014,8001,0558607506555554603602654,190458
            
14,80014,9001,0708757606605654653702704,260466
14,90015,0001,0908957656705704753752804,330474
15,00015,1001,1059107756755804803852904,400482
15,10015,2001,1209257806855904903952954,470490
15,20015,3001,1359407906955955004003054,530498
            
15,30015,4001,1509558007006055054103104,600506
15,40015,5001,1709758057106105154153204,660514
15,50015,6001,1859908157156205204253304,710522
15,60015,7001,2001,0058207256305304353354,770530
15,70015,8001,2151,0208307356355404403454,820538
            
15,80015,9001,2301,0358457406455454503504,880546
15,90016,0001,2501,0558607506505554553604,930554
16,00016,1001,2651,0708757556605604653704,990562
16,10016,2001,2801,0858907656705704753755,040570
16,20016,3001,2951,1009057756755804803855,090578
            
16,30016,4001,3101,1159257806855854903905,150586
16,40016,5001,3301,1359407906905954954005,200594
16,50016,6001,3451,1509557957006005054105,260602
16,60016,7001,3601,1659708057106105154155,310610

(四)
その日の社会保険料控除後の給与等の金額
扶養親族等の数
0人1人2人3人4人5人6人7人
以上未満税額税額税額
16,700円
1,3701,1759808107106155154205,370618
16,700円を超え23,000円に満たない金額16,700円の場合の税額に、その日の社会保険料控除後の給与等の金額のうち16,700円を超える金額の18%に相当する金額を加算した金額5,370円に、その日の社会保険料控除後の給与等の金額のうち16,700円を超える金額の47%に相当する金額を加算した金額618円に、その日の社会保険料控除後の給与等の金額のうち16,700円を超える金額の8%に相当する金額を加算した金額
23,000円
2,5052,3102,1151,9451,8451,7501,6501,5551,122
23,000円を超え28,000円に満たない金額23,000円の場合の税額に、その日の社会保険料控除後の給与等の金額のうち23,000円を超える金額の27%に相当する金額を加算した金額1,122円に、その日の社会保険料控除後の給与等の金額のうち23,000円を超える金額の18%に相当する金額を加算した金額
28,000円
3,8553,6603,4653,2953,1953,1003,0002,905
28,000円を超え35,000円に満たない金額28,000円の場合の税額に、その日の社会保険料控除後の給与等の金額のうち28,000円を超える金額の28.5%に相当する金額を加算した金額
35,000円
5,8505,6555,4605,2905,1905,0954,9954,9003,282
35,000円を超え64,000円に満たない金額35,000円の場合の税額に、その日の社会保険料控除後の給与等の金額のうち35,000円を超える金額の38%に相当する金額を加算した金額3,282円に、その日の社会保険料控除後の給与等の金額のうち35,000円を超える金額の28%に相当する金額を加算した金額
64,000円
16,87016,67516,48016,31016,21016,11516,01515,92011,402
64,000円を超える金額64,000円の場合の税額に、その日の社会保険料控除後の給与等の金額のうち64,000円を超える金額の47%に相当する金額を加算した金額11,402円に、その日の社会保険料控除後の給与等の金額のうち64,000円を超える金額の32%に相当する金額を加算した金額

(五)
その日の社会保険料控除後の給与等の金額
扶養親族等の数
0人1人2人3人4人5人6人7人
以上未満税額税額税額
扶養親族等の数が7人を超える場合には、扶養親族等の数が7人の場合の税額から、その7人を超える1人ごとに95円を控除した金額従たる給与についての扶養控除等申告書が提出されている場合には、当該申告書に記載された扶養親族等の数に応じ、扶養親族等1人ごとに95円を、上の各欄によって求めた税額から控除した金額
(注) この表において「扶養親族等」とは、控除対象配偶者及び扶養親族をいう。
(備考) 税額の求め方は、次のとおりである。
(一)給与所得者の扶養控除等申告書の提出があつた居住者については、
(1)まず、その居住者のその日の給与等の金額から、その給与等の金額から控除される社会保険料の金額を控除した金額を求める。
(2)当該申告書により申告された扶養親族等の数が7人以下である場合には、(1)により求めた金額に応じて「その日の社会保険料控除後の給与等の金額」欄の該当する行を求め、その行とその申告された扶養親族等の数に応じて求めた甲欄の該当欄との交わるところに記載されている金額が、その求める税額である。
(3)当該申告書により申告された扶養親族等の数が7人を超える場合には、(1)により求めた金額に応じて、扶養親族等の数が7人であるものとして(2)により求めた税額から、扶養親族等の数が7人を超える1人ごとに95円を控除した金額が、その求める税額である。
(4)(2)及び(3)の場合において、当該申告書にその居住者が障害者、老年者、寡婦、寡夫又は勤労学生に該当する旨の記載があるとき(当該勤労学生が第2条第1項第32号ロ又はハ(定義)に掲げる者に該当するときは、当該申告書に勤労学生に該当する旨の記載があるほか、第194条第3項(給与所得者の扶養控除等申告書)に規定する書類の提出又は提示があつたとき)は、扶養親族等の数にこれらの一に該当するごとに1人を加算した数を、当該申告書にその居住者の扶養親族等のうちに障害者がある旨の記載があるときは、扶養親族等の数にその障害者1人につき1人を加算した数を、それぞれ(2)及び(3)の扶養親族等の数とする。
(二)給与所得者の扶養控除等申告書の提出がない居住者(従たる給与についての扶養控除等申告書の提出があつた居住者を含む。)については、
(1)(2)に該当する場合を除き、その居住者のその日の給与等の金額から、その給与等の金額から控除される社会保険料の金額を控除し、その控除後の金額に応じて「その日の社会保険料控除後の給与等の金額」欄の該当する行を求め、その行と乙欄との交わるところに記載されている金額(従たる給与についての扶養控除等申告書の提出があつた場合には、当該申告書により申告された扶養親族等の数に応じ、扶養親族等1人ごとに95円を控除した金額)が、その求める税額である。
(2)その給与等が第185条第1項第3号(労働した日ごとに支払われる給与等)に掲げる給与等であるときは、その居住者のその日の給与等の金額から、その給与等の金額から控除される社会保険料の金額を控除し、その控除後の金額に応じて「その日の社会保険料控除後の給与等の金額」欄の該当する行を求め、その行と丙欄との交わるところに記載されている金額が、その求める税額である。

別表第4 賞与に対する源泉徴収税額の算出率の表(第186条関係)
賞与の金額に乗ずべき率
扶養親族等の数
0人1人2人3人4人5人6人7人以上
前月の社会保険料控除後の給与等の金額前月の社会保険料控除後の給与等の金額
以上未満以上未満以上未満以上未満以上未満以上未満以上未満以上未満以上未満
1000円1000円1000円1000円1000円1000円1000円1000円1000円1000円1000円1000円1000円1000円1000円1000円1000円1000円
621000円未満841000円未満1111000円未満1431000円未満1751000円未満2051000円未満2331000円未満2611000円未満  
                   
62668490111122143158175193205223233253261284  
66719097122136158175193211223244253277284310  
717697275136275175275211275244275277306310343  
                   
7683275332275359275380275402275424306446343468  
10833313323593593833804064024294244534464764684991991000円未満
12331360359385383410406435429460453485476511499538  
                   
14360388385415410441435468460495485525511554538584  
16388488415500441500468508495541525573554603584631  
18488520500545500569508593541613573634603655631676  
                   
20520559545586569608593630613652634674655696676718199301
22559602586625608649630673652696674720696743718767  
24602645625671649696673721696746720772743797767822  
                   
26645731671731696750721777746805772832797862822891  
28731781731802750822777843805866832889862912891934  
30781829802853822878843902866926889951912975934999301335
                   
328299258539538789809021,0079261,0349511,0619751,0889991,115  
359251,0479531,0789801,1091,0071,1391,0341,1701,0611,2011,0881,2321,1151,262  
381,0471,4971,0781,5211,1091,5451,1391,5691,1701,5931,2011,6171,2321,6411,2621,665335611
                   
411,4971,6681,5211,6951,5451,7221,5691,7481,5931,7751,6171,8011,6411,8281,6651,855  
441,6681,8831,6951,9131,7221,9431,7481,9731,7752,0031,8012,0331,8282,0631,8552,093  
                   
471,8831000円以上1, 9131000円以上1, 9431000円以上1, 9731000円以上2,0031000円以上2,0331000円以上2,0631000円以上2,0931000円以上6111000円以上
(注) この表において「扶養親族等」とは、控除対象配偶者及び扶養親族をいう。
(備考) 賞与の金額に乗ずべき率の求め方は、次のとおりである。
(一)給与所得者の扶養控除等申告書の提出があつた居住者については、(四)に該当する場合を除き、
(1)まず、その居住者の前月中の給与等(賞与を除く。以下この表において同じ。)の金額から、その給与等の金額から控除される社会保険料の金額(以下この表において「前月中の社会保険料の金額」という。)を控除した金額を求める。
(2)次に、当該申告書により申告された扶養親族等の数と(1)により求めた金額とに応じて甲欄の「前月の社会保険料控除後の給与等の金額」欄の該当する行を求める。
(3)(2)により求めた行と「賞与の金額に乗ずべき率」欄との交わるところに記載されている率が、その求める率である。
(二)(一)の場合において、給与所得者の扶養控除等申告書にその居住者が障害者、老年者、寡婦、寡夫又は勤労学生に該当する旨の記載があるとき(当該勤労学生が第2条第1項第32号ロ又はハ(定義)に掲げる者に該当するときは、当該申告書に勤労学生に該当する旨の記載があるほか、第194条第3項(給与所得者の扶養控除等申告書)に規定する書類の提出又は提示があつたとき)は、扶養親族等の数にこれらの一に該当するごとに1人を加算した数を、当該申告書にその居住者の扶養親族等のうちに障害者がある旨の記載があるときは、扶養親族等の数にその障害者1人につき1人を加算した数を、それぞれ扶養親族等の数とする。
(三)給与所得者の扶養控除等申告書の提出がない居住者(従たる給与についての扶養控除等申告書の提出があつた居住者を含む。)については、(四)に該当する場合を除き、
(1)その居住者の前月中の給与等の金額から前月中の社会保険料の金額を控除した金額を求める。
(2)(1)により求めた金額に応じて乙欄の「前月の社会保険料控除後の給与等の金額」欄の該当する行を求める。
(3)(2)により求めた行と「賞与の金額に乗ずべき率」欄との交わるところに記載されている率が、その求める率である。
(四)前月中の給与等の金額がない場合若しくは前月中の給与等の金額が前月中の社会保険料の金額以下である場合又はその賞与の金額(当該金額から控除される社会保険料の金額がある場合には、その控除後の金額)が前月中の給与等の金額から前月中の社会保険料の金額を控除した金額の10倍に相当する金額を超える場合には、この表によらず、第186条第1項第1号ロ若しくは第2号ロ又は第2項(賞与に係る徴収税額)の規定(同条第3項の規定を含む。)により税額を計算する。
(五)(一)から(四)までの場合において、その居住者の受ける給与等の支給期が月の整数倍の期間ごとと定められているときは、その賞与の支払の直前に支払を受けた若しくは支払を受けるべき給与等の金額又はその給与等の金額から控除される社会保険料の金額を当該倍数で除して計算した金額をもつて、それぞれ前月中の給与等の金額又は当該金額から控除される社会保険料の金額とみなす。

別表第5 年末調整等のための給与所得控除後の給与等の金額の表(第28条、第190条関係)
(一)
給与等の金額給与所得控除後の給与等の金額給与等の金額給与所得控除後の給与等の金額給与等の金額給与所得控除後の給与等の金額
以上未満以上未満以上未満
651,000円未満1,772,0001,776,0001,075,4001,972,0001,976,0001,215,400
   1,776,0001,780,0001,078,2001,976,0001,980,0001,218,200
   1,780,0001,784,0001,081,0001,980,0001,984,0001,221,000
   1,784,0001,788,0001,083,8001,984,0001,988,0001,223,800
   1,788,0001,792,0001,086,6001,988,0001,992,0001,226,600
         
651,0001,619,000給与等の金額から650,000円を控除した金額1,792,0001,796,0001,089,4001,992,0001,996,0001,229,400
1,796,0001,800,0001,092,2001,996,0002,000,0001,232,200
1,800,0001,804,0001,095,0002,000,0002,004,0001,235,000
1,804,0001,808,0001,097,8002,004,0002,008,0001,237,800
1,808,0001,812,0001,100,6002,008,0002,012,0001,240,600
         
1,619,0001,620,000969,0001,812,0001,816,0001,103,4002,012,0002,016,0001,243,400
1,620,0001,622,000970,0001,816,0001,820,0001,106,2002,016,0002,020,0001,246,200
1,622,0001,624,000972,0001,820,0001,824,0001,109,0002,020,0002,024,0001,249,000
1,624,0001,628,000974,0001,824,0001,828,0001,111,8002,024,0002,028,0001,251,800
1,628,0001,632,000976,8001,828,0001,832,0001,114,6002,028,0002,032,0001,254,600
         
1,632,0001,636,000979,2001,832,0001,836,0001,117,4002,032,0002,036,0001,257,400
1,636,0001,640,000981,6001,836,0001,840,0001,120,2002,036,0002,040,0001,260,200
1,640,0001,644,000984,0001,840,0001,844,0001,123,0002,040,0002,044,0001,263,000
1,644,0001,648,000986,4001,844,0001,848,0001,125,8002,044,0002,048,0001,265,800
1,648,0001,652,000988,8001,848,0001,852,0001,128,6002,048,0002,052,0001,268,600
         
1,652,0001,656,000991,4001,852,0001,856,0001,131,4002,052,0002,056,0001,271,400
1,656,0001,660,000994,2001,856,0001,860,0001,134,2002,056,0002,060,0001,274,200
1,660,0001,664,000997,0001,860,0001,864,0001,137,0002,060,0002,064,0001,277,000
1,664,0001,668,000999,8001,864,0001,868,0001,139,8002,064,0002,068,0001,279,800
1,668,0001,672,0001,002,6001,868,0001,872,0001,142,6002,068,0002,072,0001,282,600
         
1,672,0001,676,0001,005,4001,872,0001,876,0001,145,4002,072,0002,076,0001,285,400
1,676,0001,680,0001,008,2001,876,0001,880,0001,148,2002,076,0002,080,0001,288,200
1,680,0001,684,0001,011,0001,880,0001,884,0001,151,0002,080,0002,084,0001,291,000
1,684,0001,688,0001,013,8001,884,0001,888,0001,153,8002,084,0002,088,0001,293,800
1,688,0001,692,0001,016,6001,888,0001,892,0001,156,6002,088,0002,092,0001,296,600
         
1,692,0001,696,0001,019,4001,892,0001,896,0001,159,4002,092,0002,096,0001,299,400
1,696,0001,700,0001,022,2001,896,0001,900,0001,162,2002,096,0002,100,0001,302,200
1,700,0001,704,0001,025,0001,900,0001,904,0001,165,0002,100,0002,104,0001,305,000
1,704,0001,708,0001,027,8001,904,0001,908,0001,167,8002,104,0002,108,0001,307,800
1,708,0001,712,0001,030,6001,908,0001,912,0001,170,6002,108,0002,112,0001,310,600
         
1,712,0001,716,0001,033,4001,912,0001,916,0001,173,4002,112,0002,116,0001,313,400
1,716,0001,720,0001,036,2001,916,0001,920,0001,176,2002,116,0002,120,0001,316,200
1,720,0001,724,0001,039,0001,920,0001,924,0001,179,0002,120,0002,124,0001,319,000
1,724,0001,728,0001,041,8001,924,0001,928,0001,181,8002,124,0002,128,0001,321,800
1,728,0001,732,0001,044,6001,928,0001,932,0001,184,6002,128,0002,132,0001,324,600
         
1,732,0001,736,0001,047,4001,932,0001,936,0001,187,4002,132,0002,136,0001,327,400
1,736,0001,740,0001,050,2001,936,0001,940,0001,190,2002,136,0002,140,0001,330,200
1,740,0001,744,0001,053,0001,940,0001,944,0001,193,0002,140,0002,144,0001,333,000
1,744,0001,748,0001,055,8001,944,0001,948,0001,195,8002,144,0002,148,0001,335,800
1,748,0001,752,0001,058,6001,948,0001,952,0001,198,6002,148,0002,152,0001,338,600
         
1,752,0001,756,0001,061,4001,952,0001,956,0001,201,4002,152,0002,156,0001,341,400
1,756,0001,760,0001,064,2001,956,0001,960,0001,204,2002,156,0002,160,0001,344,200
1,760,0001,764,0001,067,0001,960,0001,964,0001,207,0002,160,0002,164,0001,347,000
1,764,0001,768,0001,069,8001,964,0001,968,0001,209,8002,164,0002,168,0001,349,800
1,768,0001,772,0001,072,6001,968,0001,972,0001,212,6002,168,0002,172,0001,352,600

(二)
給与等の金額給与所得控除後の給与等の金額給与等の金額給与所得控除後の給与等の金額給与等の金額給与所得控除後の給与等の金額
以上未満以上未満以上未満
2,172,0002,176,0001,355,4002,372,0002,376,0001,495,4002,572,0002,576,0001,635,400
2,176,0002,180,0001,358,2002,376,0002,380,0001,498,2002,576,0002,580,0001,638,200
2,180,0002,184,0001,361,0002,380,0002,384,0001,501,0002,580,0002,584,0001,641,000
2,184,0002,188,0001,363,8002,384,0002,388,0001,503,8002,584,0002,588,0001,643,800
2,188,0002,192,0001,366,6002,388,0002,392,0001,506,6002,588,0002,592,0001,646,600
         
2,192,0002,196,0001,369,4002,392,0002,396,0001,509,4002,592,0002,596,0001,649,400
2,196,0002,200,0001,372,2002,396,0002,400,0001,512,2002,596,0002,600,0001,652,200
2,200,0002,204,0001,375,0002,400,0002,404,0001,515,0002,600,0002,604,0001,655,000
2,204,0002,208,0001,377,8002,404,0002,408,0001,517,8002,604,0002,608,0001,657,800
2,208,0002,212,0001,380,6002,408,0002,412,0001,520,6002,608,0002,612,0001,660,600
         
2,212,0002,216,0001,383,4002,412,0002,416,0001,523,4002,612,0002,616,0001,663,400
2,216,0002,220,0001,386,2002,416,0002,420,0001,526,2002,616,0002,620,0001,666,200
2,220,0002,224,0001,389,0002,420,0002,424,0001,529,0002,620,0002,624,0001,669,000
2,224,0002,228,0001,391,8002,424,0002,428,0001,531,8002,624,0002,628,0001,671,800
2,228,0002,232,0001,394,6002,428,0002,432,0001,534,6002,628,0002,632,0001,674,600
         
2,232,0002,236,0001,397,4002,432,0002,436,0001,537,4002,632,0002,636,0001,677,400
2,236,0002,240,0001,400,2002,436,0002,440,0001,540,2002,636,0002,640,0001,680,200
2,240,0002,244,0001,403,0002,440,0002,444,0001,543,0002,640,0002,644,0001,683,000
2,244,0002,248,0001,405,8002,444,0002,448,0001,545,8002,644,0002,648,0001,685,800
2,248,0002,252,0001,408,6002,448,0002,452,0001,548,6002,648,0002,652,0001,688,600
         
2,252,0002,256,0001,411,4002,452,0002,456,0001,551,4002,652,0002,656,0001,691,400
2,256,0002,260,0001,414,2002,456,0002,460,0001,554,2002,656,0002,660,0001,694,200
2,260,0002,264,0001,417,0002,460,0002,464,0001,557,0002,660,0002,664,0001,697,000
2,264,0002,268,0001,419,8002,464,0002,468,0001,559,8002,664,0002,668,0001,699,800
2,268,0002,272,0001,422,6002,468,0002,472,0001,562,6002,668,0002,672,0001,702,600
         
2,272,0002,276,0001,425,4002,472,0002,476,0001,565,4002,672,0002,676,0001,705,400
2,276,0002,280,0001,428,2002,476,0002,480,0001,568,2002,676,0002,680,0001,708,200
2,280,0002,284,0001,431,0002,480,0002,484,0001,571,0002,680,0002,684,0001,711,000
2,284,0002,288,0001,433,8002,484,0002,488,0001,573,8002,684,0002,688,0001,713,800
2,288,0002,292,0001,436,6002,488,0002,492,0001,576,6002,688,0002,692,0001,716,600
         
2,292,0002,296,0001,439,4002,492,0002,496,0001,579,4002,692,0002,696,0001,719,400
2,296,0002,300,0001,442,2002,496,0002,500,0001,582,2002,696,0002,700,0001,722,200
2,300,0002,304,0001,445,0002,500,0002,504,0001,585,0002,700,0002,704,0001,725,000
2,304,0002,308,0001,447,8002,504,0002,508,0001,587,8002,704,0002,708,0001,727,800
2,308,0002,312,0001,450,6002,508,0002,512,0001,590,6002,708,0002,712,0001,730,600
         
2,312,0002,316,0001,453,4002,512,0002,516,0001,593,4002,712,0002,716,0001,733,400
2,316,0002,320,0001,456,2002,516,0002,520,0001,596,2002,716,0002,720,0001,736,200
2,320,0002,324,0001,459,0002,520,0002,524,0001,599,0002,720,0002,724,0001,739,000
2,324,0002,328,0001,461,8002,524,0002,528,0001,601,8002,724,0002,728,0001,741,800
2,328,0002,332,0001,464,6002,528,0002,532,0001,604,6002,728,0002,732,0001,744,600
         
2,332,0002,336,0001,467,4002,532,0002,536,0001,607,4002,732,0002,736,0001,747,400
2,336,0002,340,0001,470,2002,536,0002,540,0001,610,2002,736,0002,740,0001,750,200
2,340,0002,344,0001,473,0002,540,0002,544,0001,613,0002,740,0002,744,0001,753,000
2,344,0002,348,0001,475,8002,544,0002,548,0001,615,8002,744,0002,748,0001,755,800
2,348,0002,352,0001,478,6002,548,0002,552,0001,618,6002,748,0002,752,0001,758,600
         
2,352,0002,356,0001,481,4002,552,0002,556,0001,621,4002,752,0002,756,0001,761,400
2,356,0002,360,0001,484,2002,556,0002,560,0001,624,2002,756,0002,760,0001,764,200
2,360,0002,364,0001,487,0002,560,0002,564,0001,627,0002,760,0002,764,0001,767,000
2,364,0002,368,0001,489,8002,564,0002,568,0001,629,8002,764,0002,768,0001,769,800
2,368,0002,372,0001,492,6002,568,0002,572,0001,632,6002,768,0002,772,0001,772,600

(三)
給与等の金額給与所得控除後の給与等の金額給与等の金額給与所得控除後の給与等の金額給与等の金額給与所得控除後の給与等の金額
以上未満以上未満以上未満
2,772,0002,776,0001,775,4002,972,0002,976,0001,915,4003,172,0003,176,0002,055,400
2,776,0002,780,0001,778,2002,976,0002,980,0001,918,2003,176,0003,180,0002,058,200
2,780,0002,784,0001,781,0002,980,0002,984,0001,921,0003,180,0003,184,0002,061,000
2,784,0002,788,0001,783,8002,984,0002,988,0001,923,8003,184,0003,188,0002,063,800
2,788,0002,792,0001,786,6002,988,0002,992,0001,926,6003,188,0003,192,0002,066,600
         
2,792,0002,796,0001,789,4002,992,0002,996,0001,929,4003,192,0003,196,0002,069,400
2,796,0002,800,0001,792,2002,996,0003,000,0001,932,2003,196,0003,200,0002,072,200
2,800,0002,804,0001,795,0003,000,0003,004,0001,935,0003,200,0003,204,0002,075,000
2,804,0002,808,0001,797,8003,004,0003,008,0001,937,8003,204,0003,208,0002,077,800
2,808,0002,812,0001,800,6003,008,0003,012,0001,940,6003,208,0003,212,0002,080,600
         
2,812,0002,816,0001,803,4003,012,0003,016,0001,943,4003,212,0003,216,0002,083,400
2,816,0002,820,0001,806,2003,016,0003,020,0001,946,2003,216,0003,220,0002,086,200
2,820,0002,824,0001,809,0003,020,0003,024,0001,949,0003,220,0003,224,0002,089,000
2,824,0002,828,0001,811,8003,024,0003,028,0001,951,8003,224,0003,228,0002,091,800
2,828,0002,832,0001,814,6003,028,0003,032,0001,954,6003,228,0003,232,0002,094,600
         
2,832,0002,836,0001,817,4003,032,0003,036,0001,957,4003,232,0003,236,0002,097,400
2,836,0002,840,0001,820,2003,036,0003,040,0001,960,2003,236,0003,240,0002,100,200
2,840,0002,844,0001,823,0003,040,0003,044,0001,963,0003,240,0003,244,0002,103,000
2,844,0002,848,0001,825,8003,044,0003,048,0001,965,8003,244,0003,248,0002,105,800
2,848,0002,852,0001,828,6003,048,0003,052,0001,968,6003,248,0003,252,0002,108,600
         
2,852,0002,856,0001,831,4003,052,0003,056,0001,971,4003,252,0003,256,0002,111,400
2,856,0002,860,0001,834,2003,056,0003,060,0001,974,2003,256,0003,260,0002,114,200
2,860,0002,864,0001,837,0003,060,0003,064,0001,977,0003,260,0003,264,0002,117,000
2,864,0002,868,0001,839,8003,064,0003,068,0001,979,8003,264,0003,268,0002,119,800
2,868,0002,872,0001,842,6003,068,0003,072,0001,982,6003,268,0003,272,0002,122,600
         
2,872,0002,876,0001,845,4003,072,0003,076,0001,985,4003,272,0003,276,0002,125,400
2,876,0002,880,0001,848,2003,076,0003,080,0001,988,2003,276,0003,280,0002,128,200
2,880,0002,884,0001,851,0003,080,0003,084,0001,991,0003,280,0003,284,0002,131,000
2,884,0002,888,0001,853,8003,084,0003,088,0001,993,8003,284,0003,288,0002,133,800
2,888,0002,892,0001,856,6003,088,0003,092,0001,996,6003,288,0003,292,0002,136,600
         
2,892,0002,896,0001,859,4003,092,0003,096,0001,999,4003,292,0003,296,0002,139,400
2,896,0002,900,0001,862,2003,096,0003,100,0002,002,2003,296,0003,300,0002,142,200
2,900,0002,904,0001,865,0003,100,0003,104,0002,005,0003,300,0003,304,0002,145,000
2,904,0002,908,0001,867,8003,104,0003,108,0002,007,8003,304,0003,308,0002,148,200
2,908,0002,912,0001,870,6003,108,0003,112,0002,010,6003,308,0003,312,0002,151,400
         
2,912,0002,916,0001,873,4003,112,0003,116,0002,013,2003,312,0003,316,0002,154,600
2,916,0002,920,0001,876,2003,116,0003,120,0002,016,2003,316,0003,320,0002,157,800
2,920,0002,924,0001,879,0003,120,0003,124,0002,019,0003,320,0003,324,0002,161,000
2,924,0002,928,0001,881,8003,124,0003,128,0002,021,8003,324,0003,328,0002,164,200
2,928,0002,932,0001,884,6003,128,0003,132,0002,024,6003,328,0003,332,0002,167,400
         
2,932,0002,936,0001,887,4003,132,0003,136,0002,027,4003,332,0003,336,0002,170,600
2,936,0002,940,0001,890,2003,136,0003,140,0002,030,2003,336,0003,340,0002,173,800
2,940,0002,944,0001,893,0003,140,0003,144,0002,033,0003,340,0003,344,0002,177,000
2,944,0002,948,0001,895,8003,144,0003,148,0002,035,8003,344,0003,348,0002,180,200
2,948,0002,952,0001,898,6003,148,0003,152,0002,038,6003,348,0003,352,0002,183,400
         
2,952,0002,956,0001,901,4003,152,0003,156,0002,041,4003,352,0003,356,0002,186,600
2,956,0002,960,0001,904,2003,156,0003,160,0002,044,2003,356,0003,360,0002,189,800
2,960,0002,964,0001,907,0003,160,0003,164,0002,047,0003,360,0003,364,0002,193,000
2,964,0002,968,0001,909,8003,164,0003,168,0002,049,8003,364,0003,368,0002,196,200
2,968,0002,972,0001,912,6003,168,0003,172,0002,052,6003,368,0003,372,0002,199,400

(四)
給与等の金額給与所得控除後の給与等の金額給与等の金額給与所得控除後の給与等の金額給与等の金額給与所得控除後の給与等の金額
以上未満以上未満以上未満
3,372,0003,376,0002,202,6003,572,0003,576,0002,362,6003,772,0003,776,0002,522,600
3,376,0003,380,0002,205,8003,576,0003,580,0002,365,8003,776,0003,780,0002,525,800
3,380,0003,384,0002,209,0003,580,0003,584,0002,369,0003,780,0003,784,0002,529,000
3,384,0003,388,0002,212,2003,584,0003,588,0002,372,2003,784,0003,788,0002,532,200
3,388,0003,392,0002,215,4003,588,0003,592,0002,375,4003,788,0003,792,0002,535,400
         
3,392,0003,396,0002,218,6003,592,0003,596,0002,378,6003,792,0003,796,0002,538,600
3,396,0003,400,0002,221,8003,596,0003,600,0002,381,8003,796,0003,800,0002,541,800
3,400,0003,404,0002,225,0003,600,0003,604,0002,385,0003,800,0003,804,0002,545,000
3,404,0003,408,0002,228,2003,604,0003,608,0002,388,2003,804,0003,808,0002,548,200
3,408,0003,412,0002,231,4003,608,0003,612,0002,391,4003,808,0003,812,0002,551,400
         
3,412,0003,416,0002,234,6003,612,0003,616,0002,394,6003,812,0003,816,0002,554,600
3,416,0003,420,0002,237,8003,616,0003,620,0002,397,8003,816,0003,820,0002,557,800
3,420,0003,424,0002,241,0003,620,0003,624,0002,401,0003,820,0003,824,0002,561,000
3,424,0003,428,0002,244,2003,624,0003,628,0002,404,2003,824,0003,828,0002,564,200
3,428,0003,432,0002,247,4003,628,0003,632,0002,407,4003,828,0003,832,0002,567,400
         
3,432,0003,436,0002,250,6003,632,0003,636,0002,410,6003,832,0003,836,0002,570,600
3,436,0003,440,0002,253,8003,636,0003,640,0002,413,8003,836,0003,840,0002,573,800
3,440,0003,444,0002,257,0003,640,0003,644,0002,417,0003,840,0003,844,0002,577,000
3,444,0003,448,0002,260,2003,644,0003,648,0002,420,2003,844,0003,848,0002,580,200
3,448,0003,452,0002,263,4003,648,0003,652,0002,423,4003,848,0003,852,0002,583,400
         
3,452,0003,456,0002,266,6003,652,0003,656,0002,426,6003,852,0003,856,0002,586,600
3,456,0003,460,0002,269,8003,656,0003,660,0002,429,8003,856,0003,860,0002,589,800
3,460,0003,464,0002,273,0003,660,0003,664,0002,433,0003,860,0003,864,0002,593,000
3,464,0003,468,0002,276,2003,664,0003,668,0002,436,2003,864,0003,868,0002,596,200
3,468,0003,472,0002,279,4003,668,0003,672,0002,439,4003,868,0003,872,0002,599,400
         
3,472,0003,476,0002,282,6003,672,0003,676,0002,442,6003,872,0003,876,0002,602,600
3,476,0003,480,0002,285,8003,676,0003,680,0002,445,8003,876,0003,880,0002,605,800
3,480,0003,484,0002,289,0003,680,0003,684,0002,449,0003,880,0003,884,0002,609,000
3,484,0003,488,0002,292,2003,684,0003,688,0002,452,2003,884,0003,888,0002,612,200
3,488,0003,492,0002,295,4003,688,0003,692,0002,455,4003,888,0003,892,0002,615,400
         
3,492,0003,496,0002,298,6003,692,0003,696,0002,458,6003,892,0003,896,0002,618,600
3,496,0003,500,0002,301,8003,696,0003,700,0002,461,8003,896,0003,900,0002,621,800
3,500,0003,504,0002,305,0003,700,0003,704,0002,465,0003,900,0003,904,0002,625,000
3,504,0003,508,0002,308,2003,704,0003,708,0002,468,2003,904,0003,908,0002,628,200
3,508,0003,512,0002,311,4003,708,0003,712,0002,471,4003,908,0003,912,0002,631,400
         
3,512,0003,516,0002,314,6003,712,0003,716,0002,474,6003,912,0003,916,0002,634,600
3,516,0003,520,0002,317,8003,716,0003,720,0002,477,8003,916,0003,920,0002,637,800
3,520,0003,524,0002,321,0003,720,0003,724,0002,481,0003,920,0003,924,0002,641,000
3,524,0003,528,0002,324,2003,724,0003,728,0002,484,2003,924,0003,928,0002,644,200
3,528,0003,532,0002,327,4003,728,0003,732,0002,487,4003,928,0003,932,0002,647,400
         
3,532,0003,536,0002,330,6003,732,0003,736,0002,490,6003,932,0003,936,0002,650,600
3,536,0003,540,0002,333,8003,736,0003,740,0002,493,8003,936,0003,940,0002,653,800
3,540,0003,544,0002,337,0003,740,0003,744,0002,497,0003,940,0003,944,0002,657,000
3,544,0003,548,0002,340,2003,744,0003,748,0002,500,2003,944,0003,948,0002,660,200
3,548,0003,552,0002,343,4003,748,0003,752,0002,503,4003,948,0003,952,0002,663,400
         
3,552,0003,566,0002,346,6003,752,0003,756,0002,506,6003,952,0003,956,0002,666,600
3,566,0003,560,0002,349,8003,756,0003,760,0002,509,8003,956,0003,960,0002,669,800
3,560,0003,564,0002,353,0003,760,0003,764,0002,513,0003,960,0003,964,0002,673,000
3,564,0003,568,0002,356,2003,764,0003,768,0002,516,2003,964,0003,968,0002,676,200
3,568,0003,572,0002,359,4003,768,0003,772,0002,519,4003,968,0003,972,0002,679,400

(五)
給与等の金額給与所得控除後の給与等の金額給与等の金額給与所得控除後の給与等の金額給与等の金額給与所得控除後の給与等の金額
以上未満以上未満以上未満
3,972,0003,976,0002,682,6004,172,0004,176,0002,842,6004,372,0004,376,0003,002,600
3,976,0003,980,0002,685,8004,176,0004,180,0002,845,8004,376,0004,380,0003,005,800
3,980,0003,984,0002,689,0004,180,0004,184,0002,849,0004,380,0004,384,0003,009,000
3,984,0003,988,0002,692,2004,184,0004,188,0002,852,2004,384,0004,388,0003,012,200
3,988,0003,992,0002,695,4004,188,0004,192,0002,855,4004,388,0004,392,0003,015,400
         
3,992,0003,996,0002,698,6004,192,0004,196,0002,858,6004,392,0004,396,0003,018,600
3,996,0004,000,0002,701,8004,196,0004,200,0002,861,8004,396,0004,400,0003,021,800
4,000,0004,004,0002,705,0004,200,0004,204,0002,865,0004,400,0004,404,0003,025,000
4,004,0004,008,0002,708,2004,204,0004,208,0002,868,2004,404,0004,408,0003,028,200
4,008,0004,012,0002,711,4004,208,0004,212,0002,871,4004,408,0004,412,0003,031,400
         
4,012,0004,016,0002,714,6004,212,0004,216,0002,874,6004,412,0004,416,0003,034,600
4,016,0004,020,0002,717,8004,216,0004,220,0002,877,8004,416,0004,420,0003,037,800
4,020,0004,024,0002,721,0004,220,0004,224,0002,881,0004,420,0004,424,0003,041,000
4,024,0004,028,0002,724,2004,224,0004,228,0002,884,2004,424,0004,428,0003,044,200
4,028,0004,032,0002,727,4004,228,0004,232,0002,887,4004,428,0004,432,0003,047,400
         
4,032,0004,036,0002,730,6004,232,0004,236,0002,890,6004,432,0004,436,0003,050,600
4,036,0004,040,0002,733,8004,236,0004,240,0002,893,8004,436,0004,440,0003,053,800
4,040,0004,044,0002,737,0004,240,0004,244,0002,897,0004,440,0004,444,0003,057,000
4,044,0004,048,0002,740,2004,244,0004,248,0002,900,2004,444,0004,448,0003,060,200
4,048,0004,052,0002,743,4004,248,0004,252,0002,903,4004,448,0004,452,0003,063,400
         
4,052,0004,056,0002,746,6004,252,0004,256,0002,906,6004,452,0004,456,0003,066,600
4,056,0004,060,0002,749,8004,256,0004,260,0002,909,8004,456,0004,460,0003,069,800
4,060,0004,064,0002,753,0004,260,0004,264,0002,913,0004,460,0004,464,0003,073,000
4,064,0004,068,0002,756,2004,264,0004,268,0002,916,2004,464,0004,468,0003,076,200
4,068,0004,072,0002,759,4004,268,0004,272,0002,919,4004,468,0004,472,0003,079,400
         
4,072,0004,076,0002,762,6004,272,0004,276,0002,922,6004,472,0004,476,0003,082,600
4,076,0004,080,0002,765,8004,276,0004,280,0002,925,8004,476,0004,480,0003,085,800
4,080,0004,084,0002,769,0004,280,0004,284,0002,929,0004,480,0004,484,0003,089,000
4,084,0004,088,0002,772,2004,284,0004,288,0002,932,2004,484,0004,488,0003,092,200
4,088,0004,092,0002,775,4004,288,0004,292,0002,935,4004,488,0004,492,0003,095,400
         
4,092,0004,096,0002,778,6004,292,0004,296,0002,938,6004,492,0004,496,0003,098,600
4,096,0004,100,0002,781,8004,296,0004,300,0002,941,8004,496,0004,500,0003,101,800
4,100,0004,104,0002,785,0004,300,0004,304,0002,945,0004,500,0004,504,0003,105,000
4,104,0004,108,0002,788,2004,304,0004,308,0002,948,2004,504,0004,508,0003,108,200
4,108,0004,112,0002,791,4004,308,0004,312,0002,951,4004,508,0004,512,0003,111,400
         
4,112,0004,116,0002,794,6004,312,0004,316,0002,954,6004,512,0004,516,0003,114,600
4,116,0004,120,0002,797,8004,316,0004,320,0002,957,8004,516,0004,520,0003,117,800
4,120,0004,124,0002,801,0004,320,0004,324,0002,961,0004,520,0004,524,0003,121,000
4,124,0004,128,0002,804,2004,324,0004,328,0002,964,2004,524,0004,528,0003,124,200
4,128,0004,132,0002,807,4004,328,0004,332,0002,967,4004,528,0004,532,0003,127,400
         
4,132,0004,136,0002,810,6004,332,0004,336,0002,970,6004,532,0004,536,0003,130,600
4,136,0004,140,0002,813,8004,336,0004,340,0002,973,8004,536,0004,540,0003,133,800
4,140,0004,144,0002,817,0004,340,0004,344,0002,977,0004,540,0004,544,0003,137,000
4,144,0004,148,0002,820,2004,344,0004,348,0002,980,2004,544,0004,548,0003,140,200
4,148,0004,152,0002,823,4004,348,0004,352,0002,983,4004,548,0004,552,0003,143,400
         
4,152,0004,156,0002,826,6004,352,0004,356,0002,986,6004,552,0004,556,0003,146,600
4,156,0004,160,0002,829,8004,356,0004,360,0002,989,8004,556,0004,560,0003,149,800
4,160,0004,164,0002,833,0004,360,0004,364,0002,993,0004,560,0004,564,0003,153,000
4,164,0004,168,0002,836,2004,364,0004,368,0002,996,2004,564,0004,568,0003,156,200
4,168,0004,172,0002,839,4004,368,0004,372,0002,999,4004,568,0004,572,0003,159,400

(六)
給与等の金額給与所得控除後の給与等の金額給与等の金額給与所得控除後の給与等の金額給与等の金額給与所得控除後の給与等の金額
以上未満以上未満以上未満
4,572,0004,576,0003,162,6004,772,0004,776,0003,322,6004,972,0004,976,0003,482,600
4,576,0004,580,0003,165,8004,776,0004,780,0003,325,8004,976,0004,980,0003,485,800
4,580,0004,584,0003,169,0004,780,0004,784,0003,329,0004,980,0004,984,0003,489,000
4,584,0004,588,0003,172,2004,784,0004,788,0003,332,2004,984,0004,988,0003,492,200
4,588,0004,592,0003,175,4004,788,0004,392,0003,335,4004,988,0004,992,0003,495,400
         
4,592,0004,596,0003,178,6004,792,0004,796,0003,338,6004,992,0004,996,0003,498,600
4,596,0004,600,0003,181,8004,796,0004,800,0003,341,8004,996,0005,000,0003,501,800
4,600,0004,604,0003,185,0004,800,0004,804,0003,345,0005,000,0005,004,0003,505,000
4,604,0004,608,0003,188,2004,804,0004,808,0003,348,2005,004,0005,008,0003,508,200
4,608,0004,612,0003,191,4004,808,0004,812,0003,351,4005,008,0005,012,0003,511,400
         
4,612,0004,616,0003,194,6004,812,0004,816,0003,354,6005,012,0005,016,0003,514,600
4,616,0004,620,0003,197,8004,816,0004,820,0003,357,8005,016,0005,020,0003,517,800
4,620,0004,624,0003,201,0004,820,0004,824,0003,361,0005,020,0005,024,0003,521,000
4,624,0004,628,0003,204,2004,824,0004,828,0003,364,2005,024,0005,028,0003,524,200
4,628,0004,632,0003,207,4004,828,0004,832,0003,367,4005,028,0005,032,0003,527,400
         
4,632,0004,636,0003,210,6004,832,0004,836,0003,370,6005,032,0005,036,0003,530,600
4,636,0004,640,0003,213,8004,836,0004,840,0003,373,8005,036,0005,040,0003,533,800
4,640,0004,644,0003,217,0004,840,0004,844,0003,377,0005,040,0005,044,0003,537,000
4,644,0004,648,0003,220,2004,844,0004,848,0003,380,2005,044,0005,048,0003,540,200
4,648,0004,652,0003,223,4004,848,0004,852,0003,383,4005,048,0005,052,0003,543,400
         
4,652,0004,656,0003,226,6004,852,0004,856,0003,386,6005,052,0005,056,0003,546,600
4,656,0004,660,0003,229,8004,856,0004,860,0003,389,8005,056,0005,060,0003,549,800
4,660,0004,664,0003,233,0004,860,0004,864,0003,393,0005,060,0005,064,0003,553,000
4,664,0004,668,0003,236,2004,864,0004,868,0003,396,2005,064,0005,068,0003,556,200
4,668,0004,672,0003,239,4004,868,0004,872,0003,399,4005,068,0005,072,0003,559,400
         
4,672,0004,676,0003,242,6004,872,0004,876,0003,402,6005,072,0005,076,0003,562,600
4,676,0004,680,0003,245,8004,876,0004,880,0003,405,8005,076,0005,080,0003,565,800
4,680,0004,684,0003,249,0004,880,0004,884,0003,409,0005,080,0005,084,0003,569,000
4,684,0004,688,0003,252,2004,884,0004,888,0003,412,2005,084,0005,088,0003,572,200
4,688,0004,692,0003,255,4004,888,0004,892,0003,415,4005,088,0005,092,0003,575,400
         
4,692,0004,696,0003,258,6004,892,0004,896,0003,418,6005,092,0005,096,0003,578,600
4,696,0004,700,0003,261,8004,896,0004,900,0003,421,8005,096,0005,100,0003,581,800
4,700,0004,704,0003,265,0004,900,0004,904,0003,425,0005,100,0005,104,0003,585,000
4,704,0004,708,0003,268,2004,904,0004,908,0003,428,2005,104,0005,108,0003,588,200
4,708,0004,712,0003,271,4004,908,0004,912,0003,431,4005,108,0005,112,0003,591,400
         
4,712,0004,716,0003,274,6004,912,0004,916,0003,434,6005,112,0005,116,0003,594,600
4,716,0004,720,0003,277,8004,916,0004,920,0003,437,8005,116,0005,120,0003,597,800
4,720,0004,724,0003,281,0004,920,0004,924,0003,441,0005,120,0005,124,0003,601,000
4,724,0004,728,0003,284,2004,924,0004,928,0003,444,2005,124,0005,128,0003,604,200
4,728,0004,732,0003,287,4004,928,0004,932,0003,447,4005,128,0005,132,0003,607,400
         
4,732,0004,736,0003,290,6004,932,0004,936,0003,450,6005,132,0005,136,0003,610,600
4,736,0004,740,0003,293,8004,936,0004,940,0003,453,8005,136,0005,140,0003,613,800
4,740,0004,744,0003,297,0004,940,0004,944,0003,457,0005,140,0005,144,0003,617,000
4,744,0004,748,0003,300,2004,944,0004,948,0003,460,2005,144,0005,148,0003,620,200
4,748,0004,752,0003,303,4004,948,0004,952,0003,463,4005,148,0005,152,0003,623,400
         
4,752,0004,756,0003,306,6004,952,0004,956,0003,466,6005,152,0005,156,0003,626,600
4,756,0004,760,0003,309,8004,956,0004,960,0003,469,8005,156,0005,160,0003,629,800
4,760,0004,764,0003,313,0004,960,0004,964,0003,473,0005,160,0005,164,0003,633,000
4,764,0004,768,0003,316,2004,964,0004,968,0003,476,2005,164,0005,168,0003,636,200
4,768,0004,772,0003,319,4004,968,0004,972,0003,479,4005,168,0005,172,0003,639,400

(七)
給与等の金額給与所得控除後の給与等の金額給与等の金額給与所得控除後の給与等の金額給与等の金額給与所得控除後の給与等の金額
以上未満以上未満以上未満
5,172,0005,176,0003,642,6005,372,0005,376,0003,802,6005,572,0005,576,0003,962,600
5,176,0005,180,0003,645,8005,376,0005,380,0003,805,8005,576,0005,580,0003,965,800
5,180,0005,184,0003,649,0005,380,0005,384,0003,809,0005,580,0005,584,0003,969,000
5,184,0005,188,0003,652,2005,384,0005,388,0003,812,2005,584,0005,588,0003,972,200
5,188,0005,192,0003,655,4005,388,0005,392,0003,815,4005,588,0005,592,0003,975,400
         
5,192,0005,196,0003,658,6005,392,0005,396,0003,818,6005,592,0005,596,0003,978,600
5,196,0005,200,0003,661,8005,396,0005,400,0003,821,8005,596,0005,600,0003,981,800
5,200,0005,204,0003,665,0005,400,0005,404,0003,825,0005,600,0005,604,0003,985,000
5,204,0005,208,0003,668,2005,404,0005,408,0003,828,2005,604,0005,608,0003,988,200
5,208,0005,212,0003,671,4005,408,0005,412,0003,831,4005,608,0005,612,0003,991,400
         
5,212,0005,216,0003,674,6005,412,0005,416,0003,834,6005,612,0005,616,0003,994,600
5,216,0005,220,0003,677,8005,416,0005,420,0003,837,8005,616,0005,620,0003,997,800
5,220,0005,224,0003,681,0005,420,0005,424,0003,841,0005,620,0005,624,0004,001,000
5,224,0005,228,0003,684,2005,424,0005,428,0003,844,2005,624,0005,628,0004,004,200
5,228,0005,232,0003,687,4005,428,0005,432,0003,847,4005,628,0005,632,0004,007,400
         
5,232,0005,236,0003,690,6005,432,0005,436,0003,850,6005,632,0005,636,0004,010,600
5,236,0005,240,0003,693,8005,436,0005,440,0003,853,8005,636,0005,640,0004,013,800
5,240,0005,244,0003,697,0005,440,0005,444,0003,857,0005,640,0005,644,0004,017,000
5,244,0005,248,0003,700,2005,444,0005,448,0003,860,2005,644,0005,648,0004,020,200
5,248,0005,252,0003,703,4005,448,0005,452,0003,863,4005,648,0005,652,0004,023,400
         
5,252,0005,256,0003,706,6005,452,0005,456,0003,866,6005,652,0005,656,0004,026,600
5,256,0005,260,0003,709,8005,456,0005,460,0003,869,8005,656,0005,660,0004,029,800
5,260,0005,264,0003,713,0005,460,0005,464,0003,873,0005,660,0005,664,0004,033,000
5,264,0005,268,0003,716,2005,464,0005,468,0003,876,2005,664,0005,668,0004,036,200
5,268,0005,272,0003,719,4005,468,0005,472,0003,879,4005,668,0005,672,0004,039,400
         
5,272,0005,276,0003,722,6005,472,0005,476,0003,882,6005,672,0005,676,0004,042,600
5,276,0005,280,0003,725,8005,476,0005,480,0003,885,8005,676,0005,680,0004,045,800
5,280,0005,284,0003,729,0005,480,0005,484,0003,889,0005,680,0005,684,0004,049,000
5,284,0005,288,0003,732,2005,484,0005,488,0003,892,2005,684,0005,688,0004,052,200
5,288,0005,292,0003,735,4005,488,0005,492,0003,895,4005,688,0005,692,0004,055,400
         
5,292,0005,296,0003,738,6005,492,0005,496,0003,898,6005,692,0005,696,0004,058,600
5,296,0005,300,0003,741,8005,496,0005,500,0003,901,8005,696,0005,700,0004,061,800
5,300,0005,304,0003,745,0005,500,0005,504,0003,905,0005,700,0005,704,0004,065,000
5,304,0005,308,0003,748,2005,504,0005,508,0003,908,2005,704,0005,708,0004,068,200
5,308,0005,312,0003,751,4005,508,0005,512,0003,911,4005,708,0005,712,0004,071,400
         
5,312,0005,316,0003,754,6005,512,0005,516,0003,914,6005,712,0005,716,0004,074,600
5,316,0005,320,0003,757,8005,516,0005,520,0003,917,8005,716,0005,720,0004,077,800
5,320,0005,324,0003,761,0005,520,0005,524,0003,921,0005,720,0005,724,0004,081,000
5,324,0005,328,0003,764,2005,524,0005,528,0003,924,2005,724,0005,728,0004,084,200
5,328,0005,332,0003,767,4005,528,0005,532,0003,927,4005,728,0005,732,0004,087,400
         
5,332,0005,336,0003,770,6005,532,0005,536,0003,930,6005,732,0005,736,0004,090,600
5,336,0005,340,0003,773,8005,536,0005,540,0003,933,8005,736,0005,740,0004,093,800
5,340,0005,344,0003,777,0005,540,0005,544,0003,937,0005,740,0005,744,0004,097,000
5,344,0005,348,0003,780,2005,544,0005,548,0003,940,2005,744,0005,748,0004,100,200
5,348,0005,352,0003,783,4005,548,0005,552,0003,943,4005,748,0005,752,0004,103,400
         
5,352,0005,356,0003,786,6005,552,0005,556,0003,946,6005,752,0005,756,0004,106,600
5,356,0005,360,0003,789,8005,556,0005,560,0003,949,8005,756,0005,760,0004,109,800
5,360,0005,364,0003,793,0005,560,0005,564,0003,953,0005,760,0005,764,0004,113,000
5,364,0005,368,0003,796,2005,564,0005,568,0003,956,2005,764,0005,768,0004,116,200
5,368,0005,372,0003,799,4005,568,0005,572,0003,959,4005,768,0005,772,0004,119,400

(八)
給与等の金額給与所得控除後の給与等の金額給与等の金額給与所得控除後の給与等の金額給与等の金額給与所得控除後の給与等の金額
以上未満以上未満以上未満
5,772,0005,776,0004,122,6005,872,0005,876,0004,202,6005,972,0005,976,0004,282,600
5,776,0005,780,0004,125,8005,876,0005,880,0004,205,8005,976,0005,980,0004,285,800
5,780,0005,784,0004,129,0005,880,0005,884,0004,209,0005,980,0005,984,0004,289,000
5,784,0005,788,0004,132,2005,884,0005,888,0004,212,2005,984,0005,988,0004,292,200
5,788,0005,792,0004,135,4005,888,0005,892,0004,215,4005,988,0005,992,0004,295,400
         
5,792,0005,796,0004,138,6005,892,0005,896,0004,218,6005,992,0005,996,0004,298,600
5,796,0005,800,0004,141,8005,896,0005,900,0004,221,8005,996,0006,000,0004,301,800
5,800,0005,804,0004,145,0005,900,0005,904,0004,225,000   
5,804,0005,808,0004,148,2005,904,0005,908,0004,228,200   
5,808,0005,812,0004,151,4005,908,0005,912,0004,231,400   
         
5,812,0005,816,0004,154,6005,912,0005,916,0004,234,6006,000,00010,000,000給与等の金額に90%を乗じて算出した金額から1,095,000円を控除した金額
5,816,0005,820,0004,157,8005,916,0005,920,0004,237,800  
5,820,0005,824,0004,161,0005,920,0005,924,0004,241,000  
5,824,0005,828,0004,164,2005,924,0005,928,0004,244,200  
5,828,0005,832,0004,167,4005,928,0005,932,0004,247,400  
         
5,832,0005,836,0004,170,6005,932,0005,936,0004,250,60010,000,00015,000,000給与等の金額に95%を乗じて算出した金額から1,595,000円を控除した金額
5,836,0005,840,0004,173,8005,936,0005,940,0004,253,800  
5,840,0005,844,0004,177,0005,940,0005,944,0004,257,000  
5,844,0005,848,0004,180,2005,944,0005,948,0004,260,200  
5,848,0005,852,0004,183,4005,948,0005,952,0004,263,400  
         
5,852,0005,856,0004,186,6005,952,0005,956,0004,266,60015,000,000円12,655,000円
5,856,0005,860,0004,189,8005,956,0005,960,0004,269,800   
5,860,0005,864,0004,193,0005,960,0005,964,0004,273,000   
5,864,0005,868,0004,196,2005,964,0005,968,0004,276,200   
5,868,0005,872,0004,199,4005,968,0005,972,0004,279,400   
(備考) 給与所得控除後の給与等の金額を求めるには、その年中の給与等の金額に応じ、「給与等の金額」欄の該当する行を求めるものとし、その行の「給与所得控除後の給与等の金額」欄に記載されている金額が、その給与等の金額についての給与所得控除後の給与等の金額である。この場合において、給与等の金額が6,000,000円以上の居住者の給与所得控除後の給与等の金額に1円未満の端数があるときは、これを切り捨てた額をもつてその求める給与所得控除後の給与等の金額とする。
(租税特別措置法の一部改正)
第2条 租税特別措置法(昭和32年法律第26号)の一部を次のように改正する。
第27条中
「57万円」を「65万円」に改める。
附 則
(施行期日)
第1条 この法律は、公布の日から施行する。
(経過措置の原則)
第2条 次条に定めるものを除き、第1条の規定による改正後の所得税法(以下「新所得税法」という。)の規定及び第2条の規定による改正後の租税特別措置法(以下「新租税特別措置法」という。)の規定は、平成元年分(昭和64年1月1日から平成元年12月31日までの期間に係る年分をいう。以下同じ。)以後の所得税について適用し、昭和63年分以前の所得税については、なお従前の例による。
(給与所得に係る源泉徴収に関する経過措置)
第3条 新所得税法第4編第2章第1節の規定及び新所得税法別表第2から第4までは、平成2年1月1日以後に支払うべき新所得税法第183条第1項に規定する給与等(以下この条において「給与等」という。)について適用し、同日前に支払うべき給与等については、なお従前の例による。
 新所得税法第190条の規定及び新所得税法別表第5は、平成元年中に支払うべき給与等でその最後に支払をする日がこの法律の施行の日(以下「施行日」という。)以後であるものについて適用し、その最後に支払をする日が施行日前であるものについては、なお従前の例による。
(施行日前に死亡した者等に係る更正の請求)
第4条 施行日前に平成元年分の所得税につき第1条の規定による改正前の所得税法(以下「旧所得税法」という。)第125条又は第127条(これらの規定を旧所得税法第166条において準用する場合を含む。)の規定による申告書を提出した者及び施行日前に平成元年分の所得税につき国税通則法(昭和37年法律第66号)第25条の規定による決定を受けた者は、当該申告書に記載された事項又は当該決定に係る事項(これらの事項につき施行日前に同法第24条又は第26条の規定による更正があった場合には、当該更正後の事項)につき新所得税法の規定又は新租税特別措置法の規定の適用により異動を生ずることとなったときは、その異動を生ずることとなった事項について、施行日から起算して1年を経過する日までに、税務署長に対し、国税通則法第23条第1項の更正の請求をすることができる。