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所得税法の一部を改正する法律

  昭和46・11・18・法律113号  
【旧-全閉●○全開】
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2条第1項第32号中
「30万円」を「32万円」に改める。

第79条第1項及び第2項中
「11万円」を「12万円」に、
「15万円」を「16万円」に改める。

第80条第1項、第81条第1項及び第82条第1項中
「11万円」を「12万円」に改める。

第83条第1項中
「19万円」を「20万円」に改める。

第84条第1項中
「13万円」を「14万円」に改め、
同条第2項中
「14万円」を「15万円」に改める。

第86条第1項中
「19万円」を「20万円」に改める。

第89条第1項の表を次のように改める。
40万円以下の金額100分の10
40万円をこえ80万円以下の金額100分の12
80万円をこえ120万円以下の金額100分の14
120万円をこえ160万円以下の金額100分の16
160万円をこえ200万円以下の金額100分の18
200万円をこえ260万円以下の金額100分の21
260万円をこえ320万円以下の金額100分の24
320万円をこえ380万円以下の金額100分の27
380万円をこえ440万円以下の金額100分の30
440万円をこえ500万円以下の金額100分の34
500万円をこえ600万円以下の金額100分の38
600万円をこえ700万円以下の金額100分の42
700万円をこえ900万円以下の金額100分の46
900万円をこえ1200万円以下の金額100分の50
1200万円をこえ2000万円以下の金額100分の55
2000万円をこえ4000万円以下の金額100分の60
4000万円をこえ6000万円以下の金額100分の65
6000万円をこえ8000万円以下の金額100分の70
8000万円をこえる金額100分の75

別表第2から別表第7まで(同表の附表を除く。)を次のように改める。
別表第2 所得税の簡易税額表
課税総所得金額、調整所得金額又は課税退職所得金額 (イ)税額(ロ)(ロ)の(イ)に対する割合課税総所得金額、調整所得金額又は課税退職所得金額 (イ)税額(ロ)(ロ)の(イ)に対する割合課税総所得金額、調整所得金額又は課税退職所得金額 (イ)税額(ロ)(ロ)の(イ)に対する割合
以上未満以上未満以上未満
1,000円未満50,00051,0005,00010137,000139,00013,70010
1,0002,0001001051,00052,0005,10010139,000141,00013,90010
2,0003,0002001052,00053,0005,20010141,000143,00014,10010
3,0004,0003001053,00054,0005,30010143,000145,00014,30010
4,0005,0004001054,00055,0005,40010145,000147,00014,50010
5,0006,0005001055,00056,0005,50010147,000149,00014,70010
6,0007,0006001056,00057,0005,60010149,000151,00014,90010
7,0008,0007001057,00058,0005,70010151,000153,00015,10010
8,0009,0008001058,00059,0005,80010153,000155,00015,30010
9,00010,0009001059,00060,0005,90010155,000157,00015,50010
10,00011,0001,0001060,00061,0006,00010157,000159,00015,70010
11,00012,0001,1001061,00062,0006,10010159,000161,00015,90010
12,00013,0001,2001062,00063,0006,20010161,000163,00016,10010
13,00014,0001,3001063,00065,0006,30010163,000165,00016,30010
14,00015,0001,4001065,00067,0006,50010165,000167,00016,50010
15,00016,0001,5001067,00069,0006,70010167,000169,00016,70010
16,00017,0001,6001069,00071,0006,90010169,000171,00016,90010
17,00018,0001,7001071,00073,0007,10010171,000173,00017,10010
18,00019,0001,8001073,00075,0007,30010173,000175,00017,30010
19,00020,0001,9001075,00077,0007,50010175,000177,00017,50010
20,00021,0002,0001077,00079,0007,70010177,000179,00017,70010
21,00022,0002,1001079,00081,0007,90010179,000181,00017,90010
22,00023,0002,2001081,00083,0008,10010181,000183,00018,10010
23,00024,0002,3001083,00085,0008,30010183,000185,00018,30010
24,00025,0002,4001085,00087,0008,50010185,000187,00018,50010
25,00026,0002,5001087,00089,0008,70010187,000189,00018,70010
26,00027,0002,6001089,00091,0008,90010189,000191,00018,90010
27,00028,0002,7001091,00093,0009,10010191,000193,00019,10010
28,00029,0002,8001093,00095,0009,30010193,000195,00019,30010
29,00030,0002,9001095,00097,0009,50010195,000198,00019,50010
30,00031,0003,0001097,00099,0009,70010198,000201,00019,80010
31,00032,0003,1001099,000101,0009,90010201,000204,00020,10010
32,00033,0003,20010101,000103,00010,10010204,000207,00020,40010
33,00034,0003,30010103,000105,00010,30010207,000210,00020,70010
34,00035,0003,40010105,000107,00010,50010210,000213,00021,00010
35,00036,0003,50010107,000109,00010,70010213,000216,00021,30010
36,00037,0003,60010109,000111,00010,90010216,000219,00021,60010
37,00038,0003,70010111,000113,00011,10010219,000222,00021,90010
38,00039,0003,80010113,000115,00011,30010222,000225,00022,20010
39,00040,0003,90010115,000117,00011,50010225,000228,00022,50010
40,00041,0004,00010117,000119,00011,70010228,000231,00022,80010
41,00042,0004,10010119,000121,00011,90010231,000234,00023,10010
42,00043,0004,20010121,000123,00012,10010234,000237,00023,40010
43,00044,0004,30010123,000125,00012,30010237,000240,00023,70010
44,00045,0004,40010125,000127,00012,50010240,000243,00024,00010
45,00046,0004,50010127,000129,00012,70010243,000246,00024,30010
46,00047,0004,60010129,000131,00012,90010246,000249,00024,60010
47,00048,0004,70010131,000133,00013,10010249,000252,00024,90010
48,00049,0004,80010133,000135,00013,30010252,000255,00025,20010
49,00050,0004,90010135,000137,00013,50010255,000258,00025,50010

(二)
課税総所得金額、調整所得金額又は課税退職所得金額 (イ)税額(ロ)(ロ)の(イ)に対する割合課税総所得金額、調整所得金額又は課税退職所得金額 (イ)税額(ロ)(ロ)の(イ)に対する割合課税総所得金額、調整所得金額又は課税退職所得金額 (イ)税額(ロ)(ロ)の(イ)に対する割合
以上未満以上未満以上未満
258,000261,00025,80010414,000418,00041,60010614,000618,00065,60010
261,000264,00026,10010418,000422,00042,10010618,000622,00066,10010
264,000267,00026,40010422,000426,00042,60010622,000626,00066,60010
267,000270,00026,70010426,000430,00043,10010626,000630,00067,10010
270,000273,00027,00010430,000434,00043,60010630,000634,00067,60010
273,000276,00027,30010434,000438,00044,00010634,000638,00068,00010
276,000279,00027,60010438,000442,00044,50010638,000642,00068,50010
279,000282,00027,90010442,000446,00045,00010642,000646,00069,00010
282,000285,00028,20010446,000450,00045,50010646,000650,00069,50010
285,000288,00028,50010450,000454,00046,00010650,000655,00070,00010
288,000291,00028,80010454,000458,00046,40010655,000660,00070,60010
291,000294,00029,10010458,000462,00046,90010660,000665,00071,20010
294,000297,00029,40010462,000466,00047,40010665,000670,00071,80010
297,000300,00029,70010466,000470,00047,90010670,000675,00072,40010
300,000303,00030,00010470,000474,00048,40010675,000680,00073,00010
303,000306,00030,30010474,000478,00048,80010680,000685,00073,60010
306,000309,00030,60010478,000482,00049,30010685,000690,00074,20010
309,000312,00030,90010482,000486,00049,80010690,000695,00074,80010
312,000315,00031,20010486,000490,00050,30010695,000700,00075,40010
315,000318,00031,50010490,000494,00050,80010700,000705,00076,00010
318,000321,00031,80010494,000498,00051,20010705,000710,00076,60010
321,000324,00032,10010498,000502,00051,70010710,000715,00077,20010
324,000327,00032,40010502,000506,00052,20010715,000720,00077,80010
327,000330,00032,70010506,000510,00052,70010720,000725,00078,40010
330,000333,00033,00010510,000514,00053,20010725,000730,00079,00010
333,000336,00033,30010514,000518,00053,60010730,000735,00079,60010
336,000339,00033,60010518,000522,00054,10010735,000740,00080,20010
339,000342,00033,90010522,000526,00054,60010740,000745,00080,80010
342,000345,00034,20010526,000530,00055,10010745,000750,00081,40010
345,000348,00034,50010530,000534,00055,60010750,000755,00082,00010
348,000351,00034,80010534,000538,00056,00010755,000760,00082,60010
351,000354,00035,10010538,000542,00056,50010760,000765,00083,20010
354,000357,00035,40010542,000546,00057,00010765,000770,00083,80010
357,000360,00035,70010546,000550,00057,50010770,000775,00084,40010
360,000363,00036,00010550,000554,00058,00010775,000780,00085,00010
363,000366,00036,30010554,000558,00058,40010780,000785,00085,60010
366,000369,00036,60010558,000562,00058,90010785,000790,00086,20010
369,000372,00036,90010562,000566,00059,40010790,000795,00086,80010
372,000375,00037,20010566,000570,00059,90010795,000800,00087,40010
375,000378,00037,50010570,000574,00060,40010800,000805,00088,00011
378,000381,00037,80010574,000578,00060,80010805,000810,00088,70011
381,000384,00038,10010578,000582,00061,30010810,000815,00089,40011
384,000387,00038,40010582,000586,00061,80010815,000820,00090,10011
387,000390,00038,70010586,000590,00062,30010820,000825,00090,80011
390,000394,00039,00010590,000594,00062,80010825,000830,00091,50011
394,000398,00039,40010594,000598,00063,20010830,000835,00092,20011
398,000402,00039,80010598,000602,00063,70010835,000840,00092,90011
402,000406,00040,20010602,000606,00064,20010840,000845,00093,60011
406,000410,00040,70010606,000610,00064,70010845,000850,00094,30011
410,000414,00041,20010610,000614,00065,20010850,000855,00095,00011

(三)
課税総所得金額、調整所得金額又は課税退職所得金額 (イ)税額(ロ)(ロ)の(イ)に対する割合課税総所得金額、調整所得金額又は課税退職所得金額 (イ)税額(ロ)(ロ)の(イ)に対する割合課税総所得金額、調整所得金額又は課税退職所得金額 (イ)税額(ロ)(ロ)の(イ)に対する割合
以上未満以上未満以上未満
855,000860,00095,700111,105,0001,110,000130,700111,355,0001,360,000168,80012
860,000865,00096,400111,110,0001,115,000131,400111,360,0001,365,000169,60012
865,000870,00097,100111,115,0001,120,000132,100111,365,0001,370,000170,40012
870,000875,00097,800111,120,0001,125,000132,800111,370,0001,375,000171,20012
875,000880,00098,500111,125,0001,130,000133,500111,375,0001,380,000172,00012
880,000885,00099,200111,130,0001,135,000134,200111,380,0001,385,000172,80012
885,000890,00099,900111,135,0001,140,000134,900111,385,0001,390,000173,60012
890,000895,000100,600111,140,0001,145,000135,600111,390,0001,395,000174,40012
895,000900,000101,300111,145,0001,150,000136,300111,395,0001,400,000175,20012
900,000905,000102,000111,150,0001,155,000137,000111,400,0001,405,000176,00012
905,000910,000102,700111,155,0001,160,000137,700111,405,0001,410,000176,80012
910,000915,000103,400111,160,0001,165,000138,400111,410,0001,415,000177,60012
915,000920,000104,100111,165,0001,170,000139,100111,415,0001,420,000178,40012
920,000925,000104,800111,170,0001,175,000139,800111,420,0001,425,000179,20012
925,000930,000105,500111,175,0001,180,000140,500111,425,0001,430,000180,00012
930,000935,000106,200111,180,0001,185,000141,200111,430,0001,435,000180,80012
935,000940,000106,900111,185,0001,190,000141,900111,435,0001,440,000181,60012
940,000945,000107,600111,190,0001,195,000142,600111,440,0001,445,000182,40012
945,000950,000108,300111,195,0001,200,000143,300111,445,0001,450,000183,20012
950,000955,000109,000111,200,0001,205,000144,000121,450,0001,455,000184,00012
955,000960,000109,700111,205,0001,210,000144,800121,455,0001,460,000184,80012
960,000965,000110,400111,210,0001,215,000145,600121,460,0001,465,000185,60012
965,000970,000111,100111,215,0001,220,000146,400121,465,0001,470,000186,40012
970,000975,000111,800111,220,0001,225,000147,200121,470,0001,475,000187,20012
975,000980,000112,500111,225,0001,230,000148,000121,475,0001,480,000188,00012
980,000985,000113,200111,230,0001,235,000148,800121,480,0001,485,000188,80012
985,000990,000113,900111,235,0001,240,000149,600121,485,0001,490,000189,60012
990,000995,000114,600111,240,0001,245,000150,400121,490,0001,495,000190,40012
995,0001,000,000115,300111,245,0001,250,000151,200121,495,0001,500,000191,20012
1,000,0001,005,000116,000111,250,0001,255,000152,000121,500,0001,505,000192,00012
1,005,0001,010,000116,700111,255,0001,260,000152,800121,505,0001,510,000192,80012
1,010,0001,015,000117,400111,260,0001,265,000153,600121,510,0001,515,000193,60012
1,015,0001,020,000118,100111,265,0001,270,000154,400121,515,0001,520,000194,40012
1,020,0001,025,000118,800111,270,0001,275,000155,200121,520,0001,525,000195,20012
1,025,0001,030,000119,500111,275,0001,280,000156,000121,525,0001,530,000196,00012
1,030,0001,035,000120,200111,280,0001,285,000156,800121,530,0001,535,000196,80012
1,035,0001,040,000120,900111,285,0001,290,000157,600121,535,0001,540,000197,60012
1,040,0001,045,000121,600111,290,0001,295,000158,400121,540,0001,545,000198,40012
1,045,0001,050,000122,300111,295,0001,300,000159,200121,545,0001,550,000199,20012
1,050,0001,055,000123,000111,300,0001,305,000160,000121,550,0001,555,000200,00012
1,055,0001,060,000123,700111,305,0001,310,000160,800121,555,0001,560,000200,80012
1,060,0001,065,000124,400111,310,0001,315,000161,600121,560,0001,565,000201,60012
1,065,0001,070,000125,100111,315,0001,320,000162,400121,565,0001,570,000202,40012
1,070,0001,075,000125,800111,320,0001,325,000163,200121,570,0001,575,000203,20012
1,075,0001,080,000126,500111,325,0001,330,000164,000121,575,0001,580,000204,00012
1,080,0001,085,000127,200111,330,0001,335,000164,800121,580,0001,585,000204,80012
1,085,0001,090,000127,900111,335,0001,340,000165,600121,585,0001,590,000205,60012
1,090,0001,095,000128,600111,340,0001,345,000166,400121,590,0001,595,000206,40012
1,095,0001,100,000129,300111,345,0001,350,000167,200121,595,0001,600,000207,20012
1,100,0001,105,000130,000111,350,0001,355,000168,000121,600,0001,605,000208,00013

(四)
課税総所得金額、調整所得金額又は課税退職所得金額 (イ)税額(ロ)(ロ)の(イ)に対する割合課税総所得金額、調整所得金額又は課税退職所得金額 (イ)税額(ロ)(ロ)の(イ)に対する割合課税総所得金額、調整所得金額又は課税退職所得金額 (イ)税額(ロ)(ロ)の(イ)に対する割合
以上未満以上未満以上未満
1,605,0001,610,000208,900131,755,0001,760,000235,900131,905,0001,910,000262,90013
1,610,0001,615,000209,800131,760,0001,765,000236,800131,910,0001,915,000263,80013
1,615,0001,620,000210,700131,765,0001,770,000237,700131,915,0001,920,000264,70013
1,620,0001,625,000211,600131,770,0001,775,000238,600131,920,0001,925,000265,60013
1,625,0001,630,000212,500131,775,0001,780,000239,500131,925,0001,930,000266,50013
1,630,0001,635,000213,400131,780,0001,785,000240,400131,930,0001,935,000267,40013
1,635,0001,640,000214,300131,785,0001,790,000241,300131,935,0001,940,000268,30013
1,640,0001,645,000215,200131,790,0001,795,000242,200131,940,0001,945,000269,20013
1,645,0001,650,000216,100131,795,0001,800,000243,100131,945,0001,950,000270,10013
1,650,0001,655,000217,000131,800,0001,805,000244,000131,950,0001,955,000271,00013
1,655,0001,660,000217,900131,805,0001,810,000244,900131,955,0001,960,000271,90013
1,660,0001,665,000218,800131,810,0001,815,000245,800131,960,0001,965,000272,80013
1,665,0001,670,000219,700131,815,0001,820,000246,700131,965,0001,970,000273,70013
1,670,0001,675,000220,600131,820,0001,825,000247,600131,970,0001,975,000274,60013
1,675,0001,680,000221,500131,825,0001,830,000248,500131,975,0001,980,000275,50013
1,680,0001,685,000222,400131,830,0001,835,000249,400131,980,0001,985,000276,40013
1,685,0001,690,000223,300131,835,0001,840,000250,300131,985,0001,990,000277,30013
1,690,0001,695,000224,200131,840,0001,845,000251,200131,990,0001,995,000278,20013
1,695,0001,700,000225,100131,845,0001,850,000252,100131,995,0002,000,000279,10013
1,700,0001,705,000226,000131,850,0001,855,000253,000132,000,000280,00014
1,705,0001,710,000226,900131,855,0001,860,000253,90013    
1,710,0001,715,000227,800131,860,0001,865,000254,80013    
1,715,0001,720,000228,700131,865,0001,870,000255,70013    
1,720,0001,725,000229,600131,870,0001,875,000256,60013    
1,725,0001,730,000230,500131,875,0001,880,000257,50013    
1,730,0001,735,000231,400131,880,0001,885,000258,40013    
1,735,0001,740,000232,300131,885,0001,890,000259,30013    
1,740,0001,745,000233,200131,890,0001,895,000260,20013    
1,745,0001,750,000234,100131,895,0001,900,000261,10013    
1,750,0001,755,000235,000131,900,0001,905,000262,00013    

(注) この表において「調整所得金額」とは、第90条第1項第1号(変動所得及び臨時所得の平均課税)に規定する調整所得金額をいう。
(備考)
(1)課税総所得金額、調整所得金額又は課税退職所得金額に係る税額を求めるには、課税総所得金額、調整所得金額又は課税退職所得金額に応じ、「課税総所得金額、調整所得金額又は課税退職所得金額(イ)」欄の該当する行を求めるものとし、その行の「税額(ロ)」欄に記載されている金額が、その求める税額である。
(2)第90条第2項に規定する割合を求めるには、調整所得金額に応じ、「課税総所得金額、調整所得金額又は課税退職所得金額(イ)」欄の該当する行を求めるものとし、その行の「(ロ)の(イ)に対する割合」欄に記載されている率が、その求める割合である。

別表第3 山林所得に係る所得税の簡易税額表
(一)
課税山林所得金額税額課税山林所得金額税額課税山林所得金額税額
以上未満以上未満以上未満
1,000円未満50,00051,0005,000137,000139,00013,700
1,0002,00010051,00052,0005,100139,000141,00013,900
2,0003,00020052,00053,0005,200141,000143,00014,100
3,0004,00030053,00054,0005,300143,000145,00014,300
4,0005,00040054,00055,0005,400145,000147,00014,500
5,0006,00050055,00056,0005,500147,000149,00014,700
6,0007,00060056,00057,0005,600149,000151,00014,900
7,0008,00070057,00058,0005,700151,000153,00015,100
8,0009,00080058,00059,0005,800153,000155,00015,300
9,00010,00090059,00060,0005,900155,000157,00015,500
10,00011,0001,00060,00061,0006,000157,000159,00015,700
11,00012,0001,10061,00062,0006,100159,000161,00015,900
12,00013,0001,20062,00063,0006,200161,000163,00016,100
13,00014,0001,30063,00065,0006,300163,000165,00016,300
14,00015,0001,40065,00067,0006,500165,000167,00016,500
15,00016,0001,50067,00069,0006,700167,000169,00016,700
16,00017,0001,60069,00071,0006,900169,000171,00016,900
17,00018,0001,70071,00073,0007,100171,000173,00017,100
18,00019,0001,80073,00075,0007,300173,000175,00017,300
19,00020,0001,90075,00077,0007,500175,000177,00017,500
20,00021,0002,00077,00079,0007,700177,000179,00017,700
21,00022,0002,10079,00081,0007,900179,000181,00017,900
22,00023,0002,20081,00083,0008,100181,000183,00018,100
23,00024,0002,30083,00085,0008,300183,000185,00018,300
24,00025,0002,40085,00087,0008,500185,000187,00018,500
25,00026,0002,50087,00089,0008,700187,000189,00018,700
26,00027,0002,60089,00091,0008,900189,000191,00018,900
27,00028,0002,70091,00093,0009,100191,000193,00019,100
28,00029,0002,80093,00095,0009,300193,000195,00019,300
29,00030,0002,90095,00097,0009,500195,000198,00019,500
30,00031,0003,00097,00099,0009,700198,000201,00019,800
31,00032,0003,10099,000101,0009,900201,000204,00020,100
32,00033,0003,200101,000103,00010,100204,000207,00020,400
33,00034,0003,300103,000105,00010,300207,000210,00020,700
34,00035,0003,400105,000107,00010,500210,000213,00021,000
35,00036,0003,500107,000109,00010,700213,000216,00021,300
36,00037,0003,600109,000111,00010,900216,000219,00021,600
37,00038,0003,700111,000113,00011,100219,000222,00021,900
38,00039,0003,800113,000115,00011,300222,000225,00022,200
39,00040,0003,900115,000117,00011,500225,000228,00022,500
40,00041,0004,000117,000119,00011,700228,000231,00022,800
41,00042,0004,100119,000121,00011,900231,000234,00023,100
42,00043,0004,200121,000123,00012,100234,000237,00023,400
43,00044,0004,300123,000125,00012,300237,000240,00023,700
44,00045,0004,400125,000127,00012,500240,000243,00024,000
45,00046,0004,500127,000129,00012,700243,000246,00024,300
46,00047,0004,600129,000131,00012,900246,000249,00024,600
47,00048,0004,700131,000133,00013,100249,000252,00024,900
48,00049,0004,800133,000135,00013,300252,000255,00025,200
49,00050,0004,900135,000137,00013,500255,000258,00025,500

(二)
課税山林所得金額税額課税山林所得金額税額課税山林所得金額税額
以上未満以上未満以上未満
258,000261,00025,800414,000418,00041,400614,000618,00061,400
261,000264,00026,100418,000422,00041,800618,000622,00061,800
264,000267,00026,400422,000426,00042,200622,000626,00062,200
267,000270,00026,700426,000430,00042,600626,000630,00062,600
270,000273,00027,000430,000434,00043,000630,000634,00063,000
273,000276,00027,300434,000438,00043,400634,000638,00063,400
276,000279,00027,600438,000442,00043,800638,000642,00063,800
279,000282,00027,900442,000446,00044,200642,000646,00064,200
282,000285,00028,200446,000450,00044,600646,000650,00064,600
285,000288,00028,500450,000454,00045,000650,000655,00065,000
288,000291,00028,800454,000458,00045,400655,000660,00065,500
291,000294,00029,100458,000462,00045,800660,000665,00066,000
294,000297,00029,400462,000466,00046,200665,000670,00066,500
297,000300,00029,700466,000470,00046,600670,000675,00067,000
300,000303,00030,000470,000474,00047,000675,000680,00067,500
303,000306,00030,300474,000478,00047,400680,000685,00068,000
306,000309,00030,600478,000482,00047,800685,000690,00068,500
309,000312,00030,900482,000486,00048,200690,000695,00069,000
312,000315,00031,200486,000490,00048,600695,000700,00069,500
315,000318,00031,500490,000494,00049,000700,000705,00070,000
318,000321,00031,800494,000498,00049,400705,000710,00070,500
321,000324,00032,100498,000502,00049,800710,000715,00071,000
324,000327,00032,400502,000506,00050,200715,000720,00071,500
327,000330,00032,700506,000510,00050,600720,000725,00072,000
330,000333,00033,000510,000514,00051,000725,000730,00072,500
333,000336,00033,300514,000518,00051,400730,000735,00073,000
336,000339,00033,600518,000522,00051,800735,000740,00073,500
339,000342,00033,900522,000526,00052,200740,000745,00074,000
342,000345,00034,200526,000530,00052,600745,000750,00074,500
345,000348,00034,500530,000534,00053,000750,000755,00075,000
348,000351,00034,800534,000538,00053,400755,000760,00075,500
351,000354,00035,100538,000542,00053,800760,000765,00076,000
354,000357,00035,400542,000546,00054,200765,000770,00076,500
357,000360,00035,700546,000550,00054,600770,000775,00077,000
360,000363,00036,000550,000554,00055,000775,000780,00077,500
363,000366,00036,300554,000558,00055,400780,000785,00078,000
366,000369,00036,600558,000562,00055,800785,000790,00078,500
369,000372,00036,900562,000566,00056,200790,000795,00079,000
372,000375,00037,200566,000570,00056,600795,000800,00079,500
375,000378,00037,500570,000574,00057,000800,000805,00080,000
378,000381,00037,800574,000578,00057,400805,000810,00080,500
381,000384,00038,100578,000582,00057,800810,000815,00081,000
384,000387,00038,400582,000586,00058,200815,000820,00081,500
387,000390,00038,700586,000590,00058,600820,000825,00082,000
390,000394,00039,000590,000594,00059,000825,000830,00082,500
394,000398,00039,400594,000598,00059,400830,000835,00083,000
398,000402,00039,800598,000602,00059,800835,000840,00083,500
402,000406,00040,200602,000606,00060,200840,000845,00084,000
406,000410,00040,600606,000610,00060,600845,000850,00084,500
410,000414,00041,000610,000614,00061,000850,000855,00085,000

(三)
課税山林所得金額税額課税山林所得金額税額課税山林所得金額税額
以上未満以上未満以上未満
855,000860,00085,5001,105,0001,110,000110,5001,355,0001,360,000135,500
860,000865,00086,0001,110,0001,115,000111,0001,360,0001,365,000136,000
865,000870,00086,5001,115,0001,120,000111,5001,365,0001,370,000136,500
870,000875,00087,0001,120,0001,125,000112,0001,370,0001,375,000137,000
875,000880,00087,5001,125,0001,130,000112,5001,375,0001,380,000137,500
880,000885,00088,0001,130,0001,135,000113,0001,380,0001,385,000138,000
885,000890,00088,5001,135,0001,140,000113,5001,385,0001,390,000138,500
890,000895,00089,0001,140,0001,145,000114,0001,390,0001,395,000139,000
895,000900,00089,5001,145,0001,150,000114,5001,395,0001,400,000139,500
900,000905,00090,0001,150,0001,155,000115,0001,400,0001,405,000140,000
905,000910,00090,5001,155,0001,160,000115,5001,405,0001,410,000140,500
910,000915,00091,0001,160,0001,165,000116,0001,410,0001,415,000141,000
915,000920,00091,5001,165,0001,170,000116,5001,415,0001,420,000141,500
920,000925,00092,0001,170,0001,175,000117,0001,420,0001,425,000142,000
925,000930,00092,5001,175,0001,180,000117,5001,425,0001,430,000142,500
930,000935,00093,0001,180,0001,185,000118,0001,430,0001,435,000143,000
935,000940,00093,5001,185,0001,190,000118,5001,435,0001,440,000143,500
940,000945,00094,0001,190,0001,195,000119,0001,440,0001,445,000144,000
945,000950,00094,5001,195,0001,200,000119,5001,445,0001,450,000144,500
950,000955,00095,0001,200,0001,205,000120,0001,450,0001,455,000145,000
955,000960,00095,5001,205,0001,210,000120,5001,455,0001,460,000145,500
960,000965,00096,0001,210,0001,215,000121,0001,460,0001,465,000146,000
965,000970,00096,5001,215,0001,220,000121,5001,465,0001,470,000146,500
970,000975,00097,0001,220,0001,225,000122,0001,470,0001,475,000147,000
975,000980,00097,5001,225,0001,230,000122,5001,475,0001,480,000147,500
980,000985,00098,0001,230,0001,235,000123,0001,480,0001,485,000148,000
985,000990,00098,5001,235,0001,240,000123,5001,485,0001,490,000148,500
990,000995,00099,0001,240,0001,245,000124,0001,490,0001,495,000149,000
995,0001,000,00099,5001,245,0001,250,000124,5001,495,0001,500,000149,500
1,000,0001,005,000100,0001,250,0001,255,000125,0001,500,0001,505,000150,000
1,005,0001,010,000100,5001,255,0001,260,000125,5001,505,0001,510,000150,500
1,010,0001,015,000101,0001,260,0001,265,000126,0001,510,0001,515,000151,000
1,015,0001,020,000101,5001,265,0001,270,000126,5001,515,0001,520,000151,500
1,020,0001,025,000102,0001,270,0001,275,000127,0001,520,0001,525,000152,000
1,025,0001,030,000102,5001,275,0001,280,000127,5001,525,0001,530,000152,500
1,030,0001,035,000103,0001,280,0001,285,000128,0001,530,0001,535,000153,000
1,035,0001,040,000103,5001,285,0001,290,000128,5001,535,0001,540,000153,500
1,040,0001,045,000104,0001,290,0001,295,000129,0001,540,0001,545,000154,000
1,045,0001,050,000104,5001,295,0001,300,000129,5001,545,0001,550,000154,500
1,050,0001,055,000105,0001,300,0001,305,000130,0001,550,0001,555,000155,000
1,055,0001,060,000105,5001,305,0001,310,000130,5001,555,0001,560,000155,500
1,060,0001,065,000106,0001,310,0001,315,000131,0001,560,0001,565,000156,000
1,065,0001,070,000106,5001,315,0001,320,000131,5001,565,0001,570,000156,500
1,070,0001,075,000107,0001,320,0001,325,000132,0001,570,0001,575,000157,000
1,075,0001,080,000107,5001,325,0001,330,000132,5001,575,0001,580,000157,500
1,080,0001,085,000108,0001,330,0001,335,000133,0001,580,0001,585,000158,000
1,085,0001,090,000108,5001,335,0001,340,000133,5001,585,0001,590,000158,500
1,090,0001,095,000109,0001,340,0001,345,000134,0001,590,0001,595,000159,000
1,095,0001,100,000109,5001,345,0001,350,000134,5001,595,0001,600,000159,500
1,100,0001,105,000110,0001,350,0001,355,000135,0001,600,0001,605,000160,000

(四)
課税山林所得金額税額課税山林所得金額税額課税山林所得金額税額
以上未満以上未満以上未満
1,605,0001,610,000160,5001,755,0001,760,000175,5001,905,0001,910,000190,500
1,610,0001,615,000161,0001,760,0001,765,000176,0001,910,0001,915,000191,000
1,615,0001,620,000161,5001,765,0001,770,000176,5001,915,0001,920,000191,500
1,620,0001,625,000162,0001,770,0001,775,000177,0001,920,0001,925,000192,000
1,625,0001,630,000162,5001,775,0001,780,000177,5001,925,0001,930,000192,500
1,630,0001,635,000163,0001,780,0001,785,000178,0001,930,0001,935,000193,000
1,635,0001,640,000163,5001,785,0001,790,000178,5001,935,0001,940,000193,500
1,640,0001,645,000164,0001,790,0001,795,000179,0001,940,0001,945,000194,000
1,645,0001,650,000164,5001,795,0001,800,000179,5001,945,0001,950,000194,500
1,650,0001,655,000165,0001,800,0001,805,000180,0001,950,0001,955,000195,000
1,655,0001,660,000165,5001,805,0001,810,000180,5001,955,0001,960,000195,500
1,660,0001,665,000166,0001,810,0001,815,000181,0001,960,0001,965,000196,000
1,665,0001,670,000166,5001,815,0001,820,000181,5001,965,0001,970,000196,500
1,670,0001,675,000167,0001,820,0001,825,000182,0001,970,0001,975,000197,000
1,675,0001,680,000167,5001,825,0001,830,000182,5001,975,0001,980,000197,500
1,680,0001,685,000168,0001,830,0001,835,000183,0001,980,0001,985,000198,000
1,685,0001,690,000168,5001,835,0001,840,000183,5001,985,0001,990,000198,500
1,690,0001,695,000169,0001,840,0001,845,000184,0001,990,0001,995,000199,000
1,695,0001,700,000169,5001,845,0001,850,000184,5001,995,0002,000,000199,500
1,700,0001,705,000170,0001,850,0001,855,000185,0002,000,000200,000
1,705,0001,710,000170,5001,855,0001,860,000185,500   
1,710,0001,715,000171,0001,860,0001,865,000186,000   
1,715,0001,720,000171,5001,865,0001,870,000186,500   
1,720,0001,725,000172,0001,870,0001,875,000187,000   
1,725,0001,730,000172,5001,875,0001,880,000187,500   
1,730,0001,735,000173,0001,880,0001,885,000188,000   
1,735,0001,740,000173,5001,885,0001,890,000188,500   
1,740,0001,745,000174,0001,890,0001,895,000189,000   
1,745,0001,750,000174,5001,895,0001,900,000189,500   
1,750,0001,755,000175,0001,900,0001,905,000190,000   

(備考) 課税山林所得金額に係る税額を求めるには、課税山林所得金額に応じ、「課税山林所得金額」欄の該当する行を求めるものとし、その行の「税額」欄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 給与所得の源泉徴収税額表(月額表)
イ 甲表
(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
33,000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
33,00034,0001502,600
34,00035,0002302,700
35,00036,0003102,800
36,00037,0003902,900
37,00038,0004703,000
38,00039,0005503,100
39,00040,0006303,300
40,00041,0007103,400
41,00042,0007903,500
42,00043,0008703,600
43,00044,0009503,700
44,00045,0001,0303,800
45,00046,0001,1103,900
46,00047,0001,1904,100
47,00048,0001,2704,200
48,00049,0001,3504,400
49,00050,0001,4304,500
50,00051,0001,5104,800
51,00052,0001,5904,900
52,00053,0001,6705,100
53,00054,0001,7505,300
54,00055,0001,8301605,500
55,00056,0001,9102405,600
56,00057,0001,9903205,800
57,00058,0002,0704006,000
58,00059,0002,1504806,200
59,00060,0002,2305606,400
60,00061,0002,3106406,500
61,00062,0002,3907206,700
62,00063,0002,4708006,900
63,00064,0002,5508807,000
64,00065,0002,6309607,200
65,00066,0002,7101,0407,400
66,00067,0002,7901,1207,500
67,00068,0002,8701,2007,700
68,00069,0002,9501,2801107,900
69,00070,0003,0301,3601908,100
70,00071,0003,1101,4402708,300
71,00072,0003,1901,5203508,500
72,00073,0003,2701,6004308,700
73,00074,0003,3501,6805108,900
74,00075,0003,4401,7605909,100
75,00076,0003,5401,8406709,300
76,00077,0003,6401,9207509,500
77,00078,0003,7302,0008309,700

(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
78,00079,0003,8302,0809109,900
79,00080,0003,9202,16099010,100
80,00081,0004,0202,2401,07010,300
81,00082,0004,1202,3201,15010,400
82,00083,0004,2102,4001,23010,700
83,00084,0004,3102,4801,31015010,900
84,00085,0004,4002,5601,39023011,100
85,00086,0004,5002,6401,47031011,300
86,00087,0004,6002,7201,55039011,500
87,00088,0004,6902,8001,63047011,800
88,00089,0004,7902,8801,71055012,000
89,00090,0004,8802,9601,79063012,300
90,00091,0004,9803,0401,87071012,500
91,00092,0005,0803,1201,95079012,800
92,00093,0005,1703,2002,03087013,000
93,00094,0005,2703,2802,11095013,300
94,00095,0005,3703,3702,2001,03013,500
95,00096,0005,4803,4802,2901,12013,700
96,00097,0005,5803,5802,3801,21013,900
97,00098,0005,6903,6902,4701,30013014,200
98,00099,0005,8003,8002,5601,39022014,400
99,000101,0005,9603,9602,6901,52036014,600
101,000103,0006,1804,1802,8701,70054014,600円に、その月の社会保険料控除後の給与等の金額のうち100,000円をこえる金額の42%に相当する金額を加算した金額
103,000105,0006,3904,3903,0501,880720 
105,000107,0006,6104,6103,2302,060900 
107,000109,0006,8304,8303,4302,2401,080 
109,000111,0007,0405,0403,6402,4201,260 
111,000113,0007,2605,2603,8602,6001,440270 
113,000115,0007,5005,4704,0702,7801,620450 
115,000117,0007,7505,6904,2902,9601,800630 
117,000119,0008,0005,9104,5103,1401,980810 
119,000121,0008,2506,1204,7203,3202,160990 
121,000123,0008,5106,3404,9403,5402,3401,170 
123,000125,0008,7606,5505,1503,7502,5201,350180 
125,000127,0009,0106,7705,3703,9702,7001,530360 
127,000129,0009,2606,9905,5904,1902,8801,710540 
129,000131,0009,5107,2005,8004,4003,0601,890720 
131,000133,0009,7707,4306,0204,6203,2402,070900 
133,000135,00010,0207,6906,2304,8303,4302,2501,080 
135,000137,00010,2707,9406,4505,0503,6502,4301,260100 
137,000139,00010,5208,1906,6705,2703,8702,6101,440280 
139,000141,00010,7708,4406,8805,4804,0802,7901,620460 
141,000143,00011,0308,6907,1005,7004,3002,9701,800640 
143,000145,00011,2808,9507,3105,9104,5103,1501,980820 
145,000147,00011,5309,2007,5606,1304,7303,3302,1601,000 
147,000149,00011,7809,4507,8206,3504,9503,5502,3401,180 
149,000151,00012,0409,7008,0706,5605,1603,7602,5201,36035,600円
151,000153,00012,3309,9508,3206,7805,3803,9802,7001,54035,600円に、その月の社会保険料控除後の給与
153,000155,00012,62010,2108,5706,9905,5904,1902,8801,720 
155,000157,00012,90010,4608,8207,2105,8104,4103,0601,900 

(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
 
157,000159,00013,19010,7109,0807,4406,0304,6303,2402,080等の金額のうち150,000円をこえる金額の60%に相当する金額を加算した金額
159,000161,00013,48010,9609,3307,6906,2404,8403,4402,260 
161,000163,00013,77011,2109,5807,9506,4605,0603,6602,440 
163,000165,00014,06011,4709,8308,2006,6705,2703,8702,620 
165,000167,00014,34011,72010,0808,4506,8905,4904,0902,800 
167,000169,00014,63011,97010,3408,7007,1105,7104,3102,980 
169,000171,00014,92012,25010,5908,9507,3205,9204,5203,160 
171,000173,00015,21012,54010,8409,2107,5706,1404,7403,340 
173,000175,00015,50012,83011,0909,4607,8306,3504,9503,550 
175,000177,00015,78013,12011,3409,7108,0806,5705,1703,770 
177,000179,00016,08013,41011,6009,9708,3306,7905,3903,990 
179,000181,00016,38013,71011,87010,2308,6007,0205,6204,220 
181,000183,00016,68014,02012,15010,5008,8607,2505,8504,450 
183,000185,00016,99014,32012,45010,7609,1307,5006,0704,670 
185,000187,00017,29014,63012,76011,0309,4007,7606,3004,900 
187,000189,00017,63014,93013,06011,3009,6608,0306,5305,130 
189,000191,00017,97015,23013,37011,5609,9308,3006,7605,360 
191,000193,00018,31015,54013,67011,83010,1908,5606,9905,590 
193,000195,00018,65015,84013,97012,11010,4608,8307,2105,810 
195,000197,00019,00016,15014,28012,41010,7309,0907,4606,040 
197,000199,00019,34016,45014,58012,72010,9909,3607,7306,270 
199,000201,00019,68016,75014,89013,02011,2609,6307,9906,500 
201,000204,00020,11017,13015,27013,40011,5909,9608,3206,780 
204,000207,00020,62017,62015,72013,86011,99010,3608,7207,120 
207,000210,00021,13018,13016,18014,31012,44010,7609,1207,490 
210,000213,00021,65018,65016,63014,77012,90011,1509,5207,890 
213,000216,00022,16019,16017,09015,22013,36011,5509,9208,290 
216,000219,00022,67019,67017,57015,68013,81011,95010,3208,690 
219,000222,00023,19020,19018,09016,14014,27012,40010,7209,090 
222,000225,00023,76020,70018,60016,59014,72012,86011,1209,480 
225,000228,00024,36021,21019,11017,05015,18013,31011,5209,880 
228,000231,00024,96021,72019,62017,52015,64013,77011,92010,280 
231,000234,00025,56022,24020,14018,04016,09014,23012,36010,680 
234,000237,00026,15022,75020,65018,55016,55014,68012,82011,080 
237,000240,00026,75023,26021,16019,06017,00015,14013,27011,480 
240,000243,00027,35023,85021,68019,58017,48015,59013,73011,880 
243,000246,00027,95024,45022,19020,09017,99016,05014,18012,320 
246,000249,00028,55025,05022,70020,60018,50016,51014,64012,770 
249,000252,00029,15025,65023,22021,12019,02016,96015,10013,230 
252,000255,00029,74026,24023,79021,63019,53017,43015,55013,680 
255,000258,00030,34026,84024,39022,14020,04017,94016,01014,140 
258,000261,00030,94027,44024,99022,65020,55018,45016,46014,600 
261,000264,00031,54028,04025,59023,17021,07018,97016,92015,050 
264,000267,00032,14028,64026,19023,74021,58019,48017,38015,510 
267,000270,00032,74029,24026,79024,34022,09019,99017,89015,960 
270,000273,00033,34029,84027,39024,94022,61020,51018,41016,420 
273,000276,00033,95030,43027,98025,53023,12021,02018,92016,880 
276,000279,00034,63031,03028,58026,13023,68021,53019,43017,330 
279,000282,00035,32031,63029,18026,73024,28022,05019,95017,850 
282,000285,00036,00032,23029,78027,33024,88022,56020,46018,360 

(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
 
285,000288,00036,68032,83030,38027,93025,48023,07020,97018,870 
288,000291,00037,37033,43030,98028,53026,08023,63021,48019,380 
291,000294,00038,05034,05031,58029,13026,68024,22022,00019,900 
294,000297,00038,74034,74032,17029,72027,27024,82022,51020,410 
297,000300,00039,42035,42032,77030,32027,87025,42023,02020,920 
300,000円39,76035,76033,07030,62028,17025,72023,28021,180 
300,000円をこえ330,000円に満たない金額300,000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300,000円をこえる金額の24%に相当する金額を加算した金額 
330,000円46,960円42,960円40,270円37,820円35,370円32,920円30,480円28,380円 
330,000円をこえ380,000円に満たない金額330,000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330,000円をこえる金額の27%に相当する金額を加算した金額 
380,000円60,460円56,460円53,770円51,320円48,870円46,420円43,980円41,880円 
380,000円をこえ430,000円に満たない金額380,000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380,000円をこえる金額の30%に相当する金額を加算した金額 
430,000円75,460円71,460円68,770円66,320円63,870円61,420円58,980円56,880円 
430,000円をこえ480,000円に満たない金額430,000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430,000円をこえる金額の34%に相当する金額を加算した金額 
480,000円92,460円88,460円85,770円83,320円80,870円78,420円75,980円73,880円 
480,000円をこえ560,000円に満たない金額480,000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480,000円をこえる金額の38%に相当する金額を加算した金額 
560,000円122,860円118,860円116,170円113,720円111,270円108,820円106,380円104,280円 
560,000円をこえ650,000円に満たない金額560,000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560,000円をこえる金額の42%に相当する金額を加算した金額 
650,000円160,660円156,660円153,970円151,520円149,070円146,620円144,180円142,080円 
650,000円をこえ810,000円に満たない金額650,000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650,000円をこえる金額の46%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
810,000円234,260円230,260円227,570円225,120円222,670円220,220円217,780円215,680円431,600円
810,000円をこえ1,060,000円に満たない金額810,000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810,000円をこえる金額の50%に相当する金額を加算した金額431,600円に、その月の社会保険料控除後の給与等の金額のうち810,000円をこえる金額の65%に相当する金額を加算した金額
1,060,000円359,260円355,260円352,570円350,120円347,670円345,220円342,780円340,680円
1,060,000円をこえ1,730,000円に満たない金額1,060,000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1,060,000円をこえる金額の55%に相当する金額を加算した金額
1,730,000円727,760円723,760円721,070円718,620円716,170円713,720円711,280円709,180円
1,730,000円をこえる金額1,730,000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1,730,000円をこえる金額の60%に相当する金額を加算した金額
扶養親族等の数が7人をこえる場合には、扶養親族等の数が7人の場合の税額から、その7人をこえる1人ごとに1,400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1,400円を、上の各欄によつ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(乙表の適用を受ける居住者を除く。)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人をこえる場合には、(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人をこえる1人ごとに1,400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(定義)に掲げる生徒に該当するときは、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1,400円を控除した金額)が、その求める税額である。

ロ 乙表
(一)
その月の社会保険料控除後の給与等の金額扶養親族の数
1人2人3人4人5人6人7人
以上未満税額
47,000円未満
47,00048,000100
48,00049,000180
49,00050,000260
50,00051,000340
51,00052,000420
52,00053,000500
53,00054,000580
54,00055,000660
55,00056,000740
56,00057,000820
57,00058,000900
58,00059,000980
59,00060,0001,060
60,00061,0001,140
61,00062,0001,220
62,00063,0001,300130
63,00064,0001,380210
64,00065,0001,460290
65,00066,0001,540370
66,00067,0001,620450
67,00068,0001,700530
68,00069,0001,780610
69,00070,0001,860690
70,00071,0001,940770
71,00072,0002,020850
72,00073,0002,100930
73,00074,0002,1801,010
74,00075,0002,2601,090
75,00076,0002,3401,170
76,00077,0002,4201,250
77,00078,0002,5001,330170
78,00079,0002,5801,410250
79,00080,0002,6601,490330
80,00081,0002,7401,570410
81,00082,0002,8201,650490
82,00083,0002,9001,730570
83,00084,0002,9801,810650
84,00085,0003,0601,890730
85,00086,0003,1401,970810
86,00087,0003,2202,050890
87,00088,0003,3002,130970
88,00089,0003,3902,2101,050
89,00090,0003,4802,2901,130
90,00091,0003,5802,3701,210
91,00092,0003,6802,4501,290120

(二)
その月の社会保険料控除後の給与等の金額扶養親族の数
1人2人3人4人5人6人7人
以上未満税額
92,00093,0003,7702,5301,370200
93,00094,0003,8702,6101,450280
94,00095,0003,9702,7001,530360
95,00096,0004,0802,7901,620450
96,00097,0004,1802,8801,710540
97,00098,0004,2902,9701,800630
98,00099,0004,4003,0601,890720
99,000101,0004,5603,1902,020860
101,000103,0004,7803,3802,2001,040
103,000105,0004,9903,5902,3801,220
105,000107,0005,2103,8102,5601,400230
107,000109,0005,4304,0302,7401,580410
109,000111,0005,6404,2402,9201,760590
111,000113,0005,8604,4603,1001,940770
113,000115,0006,0704,6703,2802,120950
115,000117,0006,2904,8903,4902,3001,130
117,000119,0006,5105,1103,7102,4801,310140
119,000121,0006,7205,3203,9202,6601,490320
121,000123,0006,9405,5404,1402,8401,670500
123,000125,0007,1505,7504,3503,0201,850680
125,000127,0007,3805,9704,5703,2002,030860
127,000129,0007,6306,1904,7903,3902,2101,040
129,000131,0007,8806,4005,0003,6002,3901,220
131,000133,0008,1306,6205,2203,8202,5701,400240
133,000135,0008,3906,8305,4304,0302,7501,580420
135,000137,0008,6407,0505,6504,2502,9301,760600
137,000139,0008,8907,2705,8704,4703,1101,940780
139,000141,0009,1407,5106,0804,6803,2902,120960
141,000143,0009,3907,7606,3004,9003,5002,3001,140
143,000145,0009,6508,0106,5105,1103,7102,4801,320
145,000147,0009,9008,2606,7305,3303,9302,6601,500
147,000149,00010,1508,5206,9505,5504,1502,8401,680
149,000151,00010,4008,7707,1605,7604,3603,0201,860
151,000153,00010,6509,0207,3905,9804,5803,2002,040
153,000155,00010,9109,2707,6406,1904,7903,3902,220
155,000157,00011,1609,5207,8906,4105,0103,6102,400
157,000159,00011,4109,7808,1406,6305,2303,8302,580
159,000161,00011,66010,0308,3906,8405,4404,0402,760
161,000163,00011,91010,2808,6507,0605,6604,2602,940
163,000165,00012,19010,5308,9007,2705,8704,4703,120
165,000167,00012,48010,7809,1507,5206,0904,6903,300
167,000169,00012,77011,0409,4007,7706,3104,9103,510
169,000171,00013,05011,2909,6508,0206,5205,1203,720
171,000173,00013,34011,5409,9108,2706,7405,3403,940
173,000175,00013,63011,79010,1608,5306,9505,5504,150
175,000177,00013,92012,05010,4108,7807,1705,7704,370
177,000179,00014,21012,34010,6709,0307,4005,9904,590
179,000181,00014,51012,65010,9309,3007,6706,2204,820
181,000183,00014,82012,95011,2009,5607,9306,4505,050
183,000185,00015,12013,25011,4609,8308,2006,6705,270

(三)
その月の社会保険料控除後の給与等の金額扶養親族の数
1人2人3人4人5人6人7人
以上未満税額
185,000187,00015,43013,56011,73010,1008,4606,9005,500
187,000189,00015,73013,86012,00010,3608,7307,1305,730
189,000191,00016,03014,17012,30010,6309,0007,3605,960
191,000193,00016,34014,47012,60010,8909,2607,6306,190
193,000195,00016,64014,77012,91011,1609,5307,8906,410
195,000197,00016,95015,08013,21011,4309,7908,1606,640
197,000199,00017,25015,38013,52011,69010,0608,4306,870
199,000201,00017,58015,69013,82011,96010,3308,6907,100
201,000204,00018,01016,07014,20012,33010,6609,0207,390
204,000207,00018,52016,52014,66012,79011,0609,4207,790
207,000210,00019,03016,98015,11013,24011,4609,8208,190
210,000213,00019,55017,45015,57013,70011,85010,2208,590
213,000216,00020,06017,96016,02014,16012,29010,6208,990
216,000219,00020,57018,47016,48014,61012,75011,0209,390
219,000222,00021,09018,99016,94015,07013,20011,4209,790
222,000225,00021,60019,50017,40015,52013,66011,82010,180
225,000228,00022,11020,01017,91015,98014,11012,25010,580
228,000231,00022,62020,52018,42016,44014,57012,70010,980
231,000234,00023,14021,04018,94016,89015,03013,16011,380
234,000237,00023,70021,55019,45017,35015,48013,62011,780
237,000240,00024,30022,06019,96017,86015,94014,07012,200
240,000243,00024,90022,58020,48018,38016,39014,53012,660
243,000246,00025,50023,09020,99018,89016,85014,98013,120
246,000249,00026,10023,65021,50019,40017,31015,44013,570
249,000252,00026,70024,25022,02019,92017,82015,90014,030
252,000255,00027,29024,84022,53020,43018,33016,35014,480
255,000258,00027,89025,44023,04020,94018,84016,81014,940
258,000261,00028,49026,04023,59021,45019,35017,26015,400
261,000264,00029,09026,64024,19021,97019,87017,77015,850
264,000267,00029,69027,24024,79022,48020,38018,28016,310
267,000270,00030,29027,84025,39022,99020,89018,79016,760
270,000273,00030,89028,44025,99023,54021,41019,31017,220
273,000276,00031,48029,03026,58024,13021,92019,82017,720
276,000279,00032,08029,63027,18024,73022,43020,33018,230
279,000282,00032,68030,23027,78025,33022,95020,85018,750
282,000285,00033,28030,83028,38025,93023,48021,36019,260
285,000288,00033,88031,43028,98026,53024,08021,87019,770
288,000291,00034,57032,03029,58027,13024,68022,38020,280
291,000294,00035,25032,63030,18027,73025,27022,90020,800
294,000297,00035,94033,22030,77028,32025,87023,42021,310
297,000300,00036,62033,82031,37028,92026,47024,02021,820
300,000円36,96034,16031,67029,22026,77024,32022,080
300,000円をこえ330,000円に満たない金額300,000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300,000円をこえる金額の24%に相当する金額を加算した金額

(四)
その月の社会保険料控除後の給与等の金額扶養親族の数
1人2人3人4人5人6人7人
以上未満税額
330,000円44,160円41,360円38,870円36,420円33,970円31,520円29,280円
330,000円をこえ380,000円に満たない金額330,000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330,000円をこえる金額の27%に相当する金額を加算した金額
380,000円57,660円54,860円52,370円49,920円47,470円45,020円42,780円
380,000円をこえ430,000円に満たない金額380,000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380,000円をこえる金額の30%に相当する金額を加算した金額
430,000円72,660円69,860円67,370円64,920円62,470円60,020円57,780円
430,000円をこえ480,000円に満たない金額430,000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430,000円をこえる金額の34%に相当する金額を加算した金額
480,000円89,660円86,860円84,370円81,920円79,470円77,020円74,780円
480,000円をこえ560,000円に満たない金額480,000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480,000円をこえる金額の38%に相当する金額を加算した金額
560,000円120,060円117,260円114,770円112,320円109,870円107,420円105,180円
560,000円をこえ650,000円に満たない金額560,000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560,000円をこえる金額の42%に相当する金額を加算した金額
650,000円157,860円155,060円152,570円150,120円147,670円145,220円142,980円
650,000円をこえ810,000円に満たない金額650,000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650,000円をこえる金額の46%に相当する金額を加算した金額
810,000円231,460円228,660円226,170円223,720円221,270円218,820円216,580円
810,000円をこえ1,060,000円に満たない金額810,000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810,000円をこえる金額の50%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の数
1人2人3人4人5人6人7人
以上未満税額
1,060,000円356,460円353,660円351,170円348,720円346,270円343,820円341,580円
1,060,000円をこえ1,730,000円に満たない金額1,060,000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1,060,000円をこえる金額の55%に相当する金額を加算した金額
1,730,000円724,960円722,160円719,670円717,220円714,770円712,320円710,080円
1,730,000円をこえる金額1,730,000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1,730,000円をこえる金額の60%に相当する金額を加算した金額
扶養親族の数が7人をこえる場合には、扶養親族の数が7人の場合の税額から、その7人をこえる1人ごとに1,400円を控除した金額

(注) この表は、給与所得者の扶養控除等申告書の提出があつた居住者のうち次に掲げる者について、甲表の甲欄に代えて適用する表である。
(1)当該申告書に控除対象配偶者に関する記載がなく、かつ、扶養親族に関する記載がある者
(2)当該申告書に控除対象配偶者及び扶養親族に関する記載がなく、かつ、その者が障害者、老年者、寡婦又は勤労学生に該当する旨の記載がある者(当該勤労学生が第2条第1項第32号ロ(定義)に掲げる生徒に該当する者であるときは、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者に限る。)
(備考) 税額の求め方は、次のとおりである。
(一) (注)の(1)に掲げる居住者については、
(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扶養親族の数に応じて求めた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の数が7人をこえる場合には、(1)により求めた金額に応じて、扶養親族の数が7人であるものとして(2)により求めた税額から、扶養親族の数が7人をこえる1人ごとに1,400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号ロに掲げる生徒に該当するときは、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、当該申告者にその居住者の扶養家族のうちに障害者がある旨の記載があるときは、扶養家族の数にその障害者1人につき1人を加算した数をそれぞれ(2)及び(3)の扶養親族の数とする。
(二) (注)の(2)に掲げる居住者については、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、その居住者が障害者、老年者、寡婦又は勤労学生に該当するごとに扶養親族が1人あるものとして(一)の(2)により求めた金額が、その求める税額である。

別表第5 給与所得の源泉徴収税額表(日額表)
イ 甲表
(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
1,100円未満その日の社会保険料控除後の給与等の金額7%に相当する金額
1,1001,15090
1,1501,2001090
1,2001,25015100
1,2501,30015100
1,3001,35020110
1,3501,40025110
1,4001,45030120
1,4501,50035130
1,5001,55035130
1,5501,60040140
1,6001,65045150
1,6501,70050150
1,7001,75055160
1,7501,80055170
1,8001,85060180
1,8501,9006510190
1,9001,9507015200
1,9502,0007515210
2,0002,0507520220
2,0502,1008025230
2,1002,1508530230
2,1502,2009035240
2,2002,2509535250
2,2502,3009540260
2,3002,35010045270
2,3502,4001055010280
2,4002,4501105515290
2,4502,5001155520300
2,5002,5501206025310
2,5502,6001256525320
2,6002,6501307030330
2,6502,7001357535340
2,7002,7501407540350
2,7502,8001458045360
2,8002,850145854510370
2,8502,900150905010380
2,9002,950155955515390
2,9503,000160956020400
3,0003,0501651006525420
3,0503,1001701056530430
3,1003,1501751107030440
3,1503,2001801157535450
3,2003,2501851208040460
3,2503,3001901258545480
3,3003,400200135905015490

(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
3,4003,5002101451006020490円に、その日の社会保険料控除後の給与等の金額のうち3,300円をこえる金額の42%に相当する金額を加算した金額
3,5003,6002201551107030
3,6003,7002351651208040
3,7003,800245175130905010
3,8003,900255190140956020
3,9004,000270200150105653014
4,0004,100280210160115753522
4,1004,200295220175125854530
4,2004,30030523018513595551538
4,3004,400320240195150105652547
4,4004,500330255205160110753556
4,5004,600345265215170125804565
4,6004,70035528022518013590501574
4,7004,800370290240190145100602083
4,8004,900380305250200155110703092
4,9005,0003953152602151651208040101
5,0005,10040533027522517513090501,200円110
5,1005,20042034028523519014095601,200円に、その日の社会保険料控除後の給与等の金額のうち5,000円をこえる金額の60%に相当する金額を加算した金額119
5,2005,30043535530024520015010565128
5,3005,40045036531026021016511575137
5,4005,50046538032527022017512585146
5,5005,60048039033528523018514095156
5,6005,700495405350295240195150105166
5,7005,800510420360310255205160115177
5,8005,900520435375320265215170125188
5,9006,000535450390335280230180135199
6,0006,100550465400345290240190145210
6,1006,200565480415360305250205155220
6,2006,300585495430375320265215170231
6,3006,400600510445385330280225180242
6,4006,500615525460400345290240190253
6,5006,600635540475415360305250205264
6,6006,700650555490430370320265215274
6,7006,800670570505445385330275225285
6,8006,900685585525460400345290235296
6,9007,000705605540475415355305250307
7,0007,100720620555490430370315260318
7,1007,200735635570505445385330275328
7,2007,300755655585520460395345290340
7,3007,400770670600535475410355300352
7,4007,500790690620550490425370315365
7,5007,600810705635565505440385330378
7,6007,700830725655585520460395340390
7,7007,800850740670600535475410355403
7,8007,900870755685615550490425370415
7,9008,000890775705635565505440380428
8,0008,100910795720650580520455395441
8,1008,200930815740670600535470410453
8,2008,300950835755685615550485425467
8,3008,400970855770700630565500440480

(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
 
8,4008,500990875790720650580515455493
8,5008,6001,010895810735665595530470506
8,6008,7001,030915830755685615545485520
8,7008,8001,050935850770700630560500533
8,8008,9001,070955870790720650580515546
8,9009,0001,090975890810735665595530562
9,0009,1001,110995910830750680610545577
9,1009,2001,1301,015930850770700630560592
9,2009,3001,1551,035950870790715645575607
9,3009,4001,1751,055970890810735665595622
9,4009,5001,2001,075990910830750680610638
9,5009,6001,2201,0951,010930850765695625653
9,6009,7001,2451,1151,030950870785715645668
9,7009,8001,2651,1351,050970890805730660683
9,8009,9001,2901,1551,070990910825750680698
9,90010,0001,3151,1801,0901,010930845765695714
10,0001,3251,1901,1001,020940855775705729
10,000円をこえ11,000円に満たない金額10,000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10,000円をこえる金額の24%に相当する金額を加算した金額729円に、その日の社会保険料控除後の給与等の金額のうち10,000円をこえる金額の16%に相当する金額を加算した金額
11,000円
1,565

1,430

1,340

1,260

1,180

1,095

1,015

945

889
11,000円をこえ12,500円に満たない金額11,000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11,000円をこえる金額の27%に相当する金額を加算した金額889円に、その日の社会保険料控除後の給与等の金額のうち11,000円をこえる金額の18%に相当する金額を加算した金額
12,500円
1,970

1,835

1,745

1,665

1,585

1,500

1,420

1,350

1,159
12,500円をこえ14,500円に満たない金額12,500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12,500円をこえる金額の30%に相当する金額を加算した金額1,159円に、その日の社会保険料控除後の給与等の金額のうち12,500円をこえる金額の21%に相当する金額を加算した金額
14,500円
2,570

2,435

2,345

2,265

2,185

2,100

2,020

1,950
14,500円をこえ16,000円に満たない金額14,500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14,500円をこえる金額の34%に相当する金額を加算した金額

(四)
その日の社会保険料控除後の給与等の金額
扶養親族の数
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
16,000円
3,080

2,945

2,855

2,775

2,695

2,610

2,530

2,460
 
1,894
16,000円をこえ18,500円に満たない金額16,000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16,000円をこえる金額の38%に相当する金額を加算した金額1,894円に、その日の社会保険料控除後の給与等の金額のうち16,000円をこえる金額の24%に相当する金額を加算した金額
18,500円
4,030

3,895

3,805

3,725

3,645

3,560

3,480

3,410

2,494
18,500円をこえ21,500円に満たない金額18,500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18,500円をこえる金額の42%に相当する金額を加算した金額2,494円に、その日の社会保険料控除後の給与等の金額のうち18,500円をこえる金額の27%に相当する金額を加算した金額
21,500円
5,290

5,155

5,065

4,985

4,905

4,820

4,740

4,670

3,304
21,500円をこえ27,000円に満たない金額21,500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21,500円をこえる金額の46%に相当する金額を加算した金額3,304円に、その日の社会保険料控除後の給与等の金額のうち21,500円をこえる金額の30%に相当する金額を加算した金額
27,000円
7,820

7,685

7,595

7,515

7,435

7,350

7,270

7,200

14,400
27,000円をこえ35,500円に満たない金額27,000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27,000円をこえる金額の50%に相当する金額を加算した金額14,400円に、その日の社会保険料控除後の給与等の金額のうち27,000円をこえる金額の65%に相当する金額を加算した金額
35,500円
12,070

11,935

11,845

11,765

11,685

11,600

11,520

11,450
35,500円をこえ57,500円に満たない金額35,500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35,500円をこえる金額の55%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
57,500円
24,170

24,035

23,945

23,865

23,785

23,700

23,620

23,550
  
57,500円をこえる金額57,500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57,500円をこえる金額の60%に相当する金額を加算した金額
扶養親族等の数が7人をこえる場合には、扶養親族等の数が7人の場合の税額から、その7人をこえる1人ごとに45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45円を、上の各欄によつ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(乙表の適用を受ける居住者を除く。)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人をこえる場合には、(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人をこえる1人ごとに45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(定義)に掲げる生徒に該当するときは、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)の扶養親族等の数にする。
(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45円を控除した金額)が、その求める税額である。
(2)日雇労働者の受ける給与等(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)に掲げる給与等をいう。)については、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。

ロ 乙表
(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
1人2人3人4人5人6人7人
以上未満税額
1,600円未満
1,6001,650
1,6501,70010
1,7001,75015
1,7501,80020
1,8001,85020
1,8501,90025
1,9001,95030
1,9502,00035
2,0002,05040
2,0502,10040
2,1002,15045
2,1502,2005010
2,2002,2505515
2,2502,3006020
2,3002,3506025
2,3502,4006525
2,4002,4507030
2,4502,5007535
2,5002,5508040
2,5502,6008045
2,6002,650854510
2,6502,700905010
2,7002,750955515
2,7502,8001006020
2,8002,8501006525
2,8502,9001056530
2,9002,9501107030
2,9503,0001157535
3,0003,0501208040
3,0503,1001258545
3,1003,150130855010
3,1503,200135905515
3,2003,250140955520
3,2503,3001451006025
3,3003,4001551057030
3,4003,5001651207540
3,5003,600175130855010
3,6003,700185140955520
3,7003,8001951501056525
3,8003,9002101601157535
3,9004,0002201701258545
4,0004,100230180135955515
4,1004,2002401951451006525
4,2004,3002502051551107035
4,3004,4002652151701208040

(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
1人2人3人4人5人6人7人
以上未満税額
4,4004,500275225180130905010
4,5004,6002902351901451006020
4,6004,7003002452001551107030
4,7004,8003152602101651208040
4,8004,9003252702201751308550
4,9005,0003402852351851409555
5,0005,10035030024519515010565
5,1005,20036531025521016011575
5,2005,30037532527022017012585
5,3005,40039033528023018513595
5,4005,500405350295240195145100
5,5005,600415360305250205160110
5,6005,700430375320265215170120
5,7005,800445385330275225180135
5,8005,900460400345290235190145
5,9006,000475415355300250200155
6,0006,100490430370315260210165
6,1006,200505445385330275225175
6,2006,300520460395340290235190
6,3006,400535475410355300245200
6,4006,500550490425370315260210
6,5006,600565505440380330275225
6,6006,700580520455395340285235
6,7006,800600535470410355300245
6,8006,900615550485425365315260
6,9007,000635565500440380325270
7,0007,100650580520455395340285
7,1007,200665595535470410355300
7,2007,300685615550485425365310
7,3007,400700630565500440380325
7,4007,500720650580515455395340
7,5007,600735665595530470405350
7,6007,700755685615545485420365
7,7007,800770700630560500435380
7,8007,900790715645575515450390
7,9008,000810735665595530470405
8,0008,100830750680610545485420
8,1008,200850770700630560500435
8,2008,300870785715645575515450
8,3008,400890805730660590530465
8,4008,500910825750680610545480
8,5008,600930845765695625560495
8,6008,700950865785715645575510
8,7008,800970885805730660590525
8,8008,900990905825750680610540
8,9009,0001,010925845765695625555
9,0009,1001,030945865785710640575
9,1009,2001,050965885805730660590
9,2009,3001,070985905825745675605
9,3009,4001,0901,005925845765695625

(三)
その日の社会保険料控除後の給与等の金額扶養親族の数
1人2人3人4人5人6人7人
以上未満税額
9,4009,5001,1101,025945865780710640
9,5009,6001,1301,045965885800725655
9,6009,7001,1501,065985905820745675
9,7009,8001,1751,0851,005925840760690
9,8009,9001,1951,1051,025945860780710
9,90010,0001,2201,1251,045965880800725
10,0001,2301,1401,055975890810735
10,000円をこえ11,000円に満たない金額10,000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10,000円をこえる金額の24%に相当する金額を加算した金額
11,000円
1,470

1,380

1,295

1,215

1,130

1,050

975
11,000円をこえ12,500円に満たない金額11,000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11,000円をこえる金額の27%に相当する金額を加算した金額
12,500円
1,875

1,785

1,700

1,620

1,535

1,455

1,380
12,500円をこえ14,500円に満たない金額12,500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12,500円をこえる金額の30%に相当する金額を加算した金額
14,500円
2,475

2,385

2,300

2,220

2,135

2,055

1,980
14,500円をこえ16,000円に満たない金額14,500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14,500円をこえる金額の34%に相当する金額を加算した金額
16,000円
2,985

2,895

2,810

2,730

2,645

2,565

2,490
16,000円をこえ18,500円に満たない金額16,000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16,000円をこえる金額の38%に相当する金額を加算した金額
18,500円
3,935

3,845

3,760

3,680

3,595

3,515

3,440
18,500円をこえ21,500円に満たない金額18,500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18,500円をこえる金額の42%に相当する金額を加算した金額
21,500円
5,195

5,105

5,020

4,940

4,855

4,775

4,700
21,500円をこえ27,000円に満たない金額21,500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21,500円をこえる金額の46%に相当する金額を加算した金額

(四)
その日の社会保険料控除後の給与等の金額扶養親族の数
1人2人3人4人5人6人7人
以上未満税額
27,000円
7,725

7,635

7,550

7,470

7,385

7,305

7,230
27,000円をこえ35,500円に満たない金額27,000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27,000円をこえる金額の50%に相当する金額を加算した金額
35,500円
11,975

11,885

11,800

11,720

11,635

11,555

11,480
35,500円をこえ57,500円に満たない金額35,500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35,500円をこえる金額の55%に相当する金額を加算した金額
57,500円
24,075

23,985

23,900

23,820

23,735

23,655

23,580
57,500円をこえる金額57,500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57,500円をこえる金額の60%に相当する金額を加算した金額
扶養親族の数が7人をこえる場合には、扶養親族の数が7人の場合の税額から、その7人をこえる1人ごとに45円を控除した金額

(注) この表は、給与所得者の扶養控除等申告書の提出があつた居住者のうち次に掲げる者について、甲表の甲欄に代えて適用する表である。
(1)当該申告書に控除対象配偶者に関する記載がなく、かつ扶養親族に関する記載がある者
(2)当該申告書に控除対象配偶者及び扶養親族に関する記載がなく、かつ、その者が障害者、老年者、寡婦又は勤労学生に該当する旨の記載がある者(当該勤労学生が第2条第1項第32号ロ(定義)に掲げる生徒に該当する者であるときは、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者に限る。)
(備考) 税額の求め方は、次のとおりである。
(一) (注)の(1)に掲げる居住者については、
(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の数に応じて求めた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の数が7人をこえる場合には、(1)により求めた金額に応じて、扶養親族の数が7人であるものとして(2)により求めた税額から、扶養親族の数が7人をこえる1人ごとに45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号ロに掲げる生徒に該当するときは、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のうちに障害者がある旨の記載があるときは、扶養親族の数にその障害者1人につき1人を加算した数を、それぞれ(2)及び(3)の扶養親族の数とする。
(二) (注)の(2)に掲げる居住者については、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、その居住者が障害者、老年者、寡婦又は勤労学生に該当するごとに扶養親族が1人あるものとして(一)の(2)により求めた金額が、その求める税額である。

別表第6 賞与に対する源泉徴収税額の算出率の表
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
241000円未満401000円未満521000円未満631000円未満741000円未満841000円未満941000円未満1041000円未満  
24264044525663687479849094100104111  
262844485661687379859096100108111119  
2845485961697379859296104108116119128  
4575598569927910292114104125116134128142  
10751008511692128102136114144125151134159142169901000円未満
12100134116145128153136161144169151179159190169201  
14134159145170153179161190169200179210190221201231  
16159179170194179205190216200226210237221248231256  
18179209194223205234216244226254237262248270256279  
2020924222325523426224427025427826228627029527930490120
22242266255278262287270295278304286312295321304329  
24266290278302287310295318304326312335321345329355  
26290315302327310336318344326354335363345373355382  
28315335327348336357344367354377363387373397382407  
30335358348372357382367391377401387411397420407430120160
32358396372411382421391431401442411452420462430472  
35396437411451421461431470442480452490462500472511  
38437488451501461511470520480529490539500549511560160200
41488550501566511576520587529598539608549619560630  
44550637566652576662587672598683608693619703630713200270
47637785652799662809672819683828693838703848713857  
507851,0607991,0778091,0898191,1008281,1128381,1248481,1358571,147270350
551,0601,7271,0771,7441,0891,7551,1001,7671,1121,7791,1241,7901,1351,8021,1471,814350570
601,7273,3941,7443,4101,7553,4221,7673,4341,7793,4451,7903,4571,8023,4691,8143,4805701,110
653,3941000円以上3,4101000円以上3,4221000円以上3,4341000円以上3,4451000円以上3,4571000円以上3,4691000円以上3,4801000円以上1,1101000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(定義)に掲げる生徒に該当するときは、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った居住者を含む。)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こえる場合には、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7 年末調整のための給与所得の源泉徴収税額表
(一)
課税給与所得金額税額課税給与所得金額税額課税給与所得金額税額
以上未満以上未満以上未満
1,000円未満50,00051,0005,000137,000139,00013,700
1,0002,00010051,00052,0005,100139,000141,00013,900
2,0003,00020052,00053,0005,200141,000143,00014,100
3,0004,00030053,00054,0005,300143,000145,00014,300
4,0005,00040054,00055,0005,400145,000147,00014,500
5,0006,00050055,00056,0005,500147,000149,00014,700
6,0007,00060056,00057,0005,600149,000151,00014,900
7,0008,00070057,00058,0005,700151,000153,00015,100
8,0009,00080058,00059,0005,800153,000155,00015,300
9,00010,00090059,00060,0005,900155,000157,00015,500
10,00011,0001,00060,00061,0006,000157,000159,00015,700
11,00012,0001,10061,00062,0006,100159,000161,00015,900
12,00013,0001,20062,00063,0006,200161,000163,00016,100
13,00014,0001,30063,00065,0006,300163,000165,00016,300
14,00015,0001,40065,00067,0006,500165,000167,00016,500
15,00016,0001,50067,00069,0006,700167,000169,00016,700
16,00017,0001,60069,00071,0006,900169,000171,00016,900
17,00018,0001,70071,00073,0007,100171,000173,00017,100
18,00019,0001,80073,00075,0007,300173,000175,00017,300
19,00020,0001,90075,00077,0007,500175,000177,00017,500
20,00021,0002,00077,00079,0007,700177,000179,00017,700
21,00022,0002,10079,00081,0007,900179,000181,00017,900
22,00023,0002,20081,00083,0008,100181,000183,00018,100
23,00024,0002,30083,00085,0008,300183,000185,00018,300
24,00025,0002,40085,00087,0008,500185,000187,00018,500
25,00026,0002,50087,00089,0008,700187,000189,00018,700
26,00027,0002,60089,00091,0008,900189,000191,00018,900
27,00028,0002,70091,00093,0009,100191,000193,00019,100
28,00029,0002,80093,00095,0009,300193,000195,00019,300
29,00030,0002,90095,00097,0009,500195,000198,00019,500
30,00031,0003,00097,00099,0009,700198,000201,00019,800
31,00032,0003,10099,000101,0009,900201,000204,00020,100
32,00033,0003,200101,000103,00010,100204,000207,00020,400
33,00034,0003,300103,000105,00010,300207,000210,00020,700
34,00035,0003,400105,000107,00010,500210,000213,00021,000
35,00036,0003,500107,000109,00010,700213,000216,00021,300
36,00037,0003,600109,000111,00010,900216,000219,00021,600
37,00038,0003,700111,000113,00011,100219,000222,00021,900
38,00039,0003,800113,000115,00011,300222,000225,00022,200
39,00040,0003,900115,000117,00011,500225,000228,00022,500
40,00041,0004,000117,000119,00011,700228,000231,00022,800
41,00042,0004,100119,000121,00011,900231,000234,00023,100
42,00043,0004,200121,000123,00012,100234,000237,00023,400
43,00044,0004,300123,000125,00012,300237,000240,00023,700
44,00045,0004,400125,000127,00012,500240,000243,00024,000
45,00046,0004,500127,000129,00012,700243,000246,00024,300
46,00047,0004,600129,000131,00012,900246,000249,00024,600
47,00048,0004,700131,000133,00013,100249,000252,00024,900
48,00049,0004,800133,000135,00013,300252,000255,00025,200
49,00050,0004,900135,000137,00013,500255,000258,00025,500

(二)
課税給与所得金額税額課税給与所得金額税額課税給与所得金額税額
以上未満以上未満以上未満
258,000261,00025,800414,000418,00041,600614,000618,00065,600
261,000264,00026,100418,000422,00042,100618,000622,00066,100
264,000267,00026,400422,000426,00042,600622,000626,00066,600
267,000270,00026,700426,000430,00043,100626,000630,00067,100
270,000273,00027,000430,000434,00043,600630,000634,00067,600
273,000276,00027,300434,000438,00044,000634,000638,00068,000
276,000279,00027,600438,000442,00044,500638,000642,00068,500
279,000282,00027,900442,000446,00045,000642,000646,00069,000
282,000285,00028,200446,000450,00045,500646,000650,00069,500
285,000288,00028,500450,000454,00046,000650,000655,00070,000
288,000291,00028,800454,000458,00046,400655,000660,00070,600
291,000294,00029,100458,000462,00046,900660,000665,00071,200
294,000297,00029,400462,000466,00047,400665,000670,00071,800
297,000300,00029,700466,000470,00047,900670,000675,00072,400
300,000303,00030,000470,000474,00048,400675,000680,00073,000
303,000306,00030,300474,000478,00048,800680,000685,00073,600
306,000309,00030,600478,000482,00049,300685,000690,00074,200
309,000312,00030,900482,000486,00049,800690,000695,00074,800
312,000315,00031,200486,000490,00050,300695,000700,00075,400
315,000318,00031,500490,000494,00050,800700,000705,00076,000
318,000321,00031,800494,000498,00051,200705,000710,00076,600
321,000324,00032,100498,000502,00051,700710,000715,00077,200
324,000327,00032,400502,000506,00052,200715,000720,00077,800
327,000330,00032,700506,000510,00052,700720,000725,00078,400
330,000333,00033,000510,000514,00053,200725,000730,00079,000
333,000336,00033,300514,000518,00053,600730,000735,00079,600
336,000339,00033,600518,000522,00054,100735,000740,00080,200
339,000342,00033,900522,000526,00054,600740,000745,00080,800
342,000345,00034,200526,000530,00055,100745,000750,00081,400
345,000348,00034,500530,000534,00055,600750,000755,00082,000
348,000351,00034,800534,000538,00056,000755,000760,00082,600
351,000354,00035,100538,000542,00056,500760,000765,00083,200
354,000357,00035,400542,000546,00057,000765,000770,00083,800
357,000360,00035,700546,000550,00057,500770,000775,00084,400
360,000363,00036,000550,000554,00058,000775,000780,00085,000
363,000366,00036,300554,000558,00058,400780,000785,00085,600
366,000369,00036,600558,000562,00058,900785,000790,00086,200
369,000372,00036,900562,000566,00059,400790,000795,00086,800
372,000375,00037,200566,000570,00059,900795,000800,00087,400
375,000378,00037,500570,000574,00060,400800,000805,00088,000
378,000381,00037,800574,000578,00060,800805,000810,00088,700
381,000384,00038,100578,000582,00061,300810,000815,00089,400
384,000387,00038,400582,000586,00061,800815,000820,00090,100
387,000390,00038,700586,000590,00062,300820,000825,00090,800
390,000394,00039,000590,000594,00062,800825,000830,00091,500
394,000398,00039,400594,000598,00063,200830,000835,00092,200
398,000402,00039,800598,000602,00063,700835,000840,00092,900
402,000406,00040,200602,000606,00064,200840,000845,00093,600
406,000410,00040,700606,000610,00064,700845,000850,00094,300
410,000414,00041,200610,000614,00065,200850,000855,00095,000

(三)
課税給与所得金額税額課税給与所得金額税額課税給与所得金額税額
以上未満以上未満以上未満
855,000860,00095,7001,105,0001,110,000130,7001,355,0001,360,000168,800
860,000865,00096,4001,110,0001,115,000131,4001,360,0001,365,000169,600
865,000870,00097,1001,115,0001,120,000132,1001,365,0001,370,000170,400
870,000875,00097,8001,120,0001,125,000132,8001,370,0001,375,000171,200
875,000880,00098,5001,125,0001,130,000133,5001,375,0001,380,000172,000
880,000885,00099,2001,130,0001,135,000134,2001,380,0001,385,000172,800
885,000890,00099,9001,135,0001,140,000134,9001,385,0001,390,000173,600
890,000895,000100,6001,140,0001,145,000135,6001,390,0001,395,000174,400
895,000900,000101,3001,145,0001,150,000136,3001,395,0001,400,000175,200
900,000905,000102,0001,150,0001,155,000137,0001,400,0001,405,000176,000
905,000910,000102,7001,155,0001,160,000137,7001,405,0001,410,000176,800
910,000915,000103,4001,160,0001,165,000138,4001,410,0001,415,000177,600
915,000920,000104,1001,165,0001,170,000139,1001,415,0001,420,000178,400
920,000925,000104,8001,170,0001,175,000139,8001,420,0001,425,000179,200
925,000930,000105,5001,175,0001,180,000140,5001,425,0001,430,000180,000
930,000935,000106,2001,180,0001,185,000141,2001,430,0001,435,000180,800
935,000940,000106,9001,185,0001,190,000141,9001,435,0001,440,000181,600
940,000945,000107,6001,190,0001,195,000142,6001,440,0001,445,000182,400
945,000950,000108,3001,195,0001,200,000143,3001,445,0001,450,000183,200
950,000955,000109,0001,200,0001,205,000144,0001,450,0001,455,000184,000
955,000960,000109,7001,205,0001,210,000144,8001,455,0001,460,000184,800
960,000965,000110,4001,210,0001,215,000145,6001,460,0001,465,000185,600
965,000970,000111,1001,215,0001,220,000146,4001,465,0001,470,000186,400
970,000975,000111,8001,220,0001,225,000147,2001,470,0001,475,000187,200
975,000980,000112,5001,225,0001,230,000148,0001,475,0001,480,000188,000
980,000985,000113,2001,230,0001,235,000148,8001,480,0001,485,000188,800
985,000990,000113,9001,235,0001,240,000149,6001,485,0001,490,000189,600
990,000995,000114,6001,240,0001,245,000150,4001,490,0001,495,000190,400
995,0001,000,000115,3001,245,0001,250,000151,2001,495,0001,500,000191,200
1,000,0001,005,000116,0001,250,0001,255,000152,0001,500,0001,505,000192,000
1,005,0001,010,000116,7001,255,0001,260,000152,8001,505,0001,510,000192,800
1,010,0001,015,000117,4001,260,0001,265,000153,6001,510,0001,515,000193,600
1,015,0001,020,000118,1001,265,0001,270,000154,4001,515,0001,520,000194,400
1,020,0001,025,000118,8001,270,0001,275,000155,2001,520,0001,525,000195,200
1,025,0001,030,000119,5001,275,0001,280,000156,0001,525,0001,530,000196,000
1,030,0001,035,000120,2001,280,0001,285,000156,8001,530,0001,535,000196,800
1,035,0001,040,000120,9001,285,0001,290,000157,6001,535,0001,540,000197,600
1,040,0001,045,000121,6001,290,0001,295,000158,4001,540,0001,545,000198,400
1,045,0001,050,000122,3001,295,0001,300,000159,2001,545,0001,550,000199,200
1,050,0001,055,000123,0001,300,0001,305,000160,0001,550,0001,555,000200,000
1,055,0001,060,000123,7001,305,0001,310,000160,8001,555,0001,560,000200,800
1,060,0001,065,000124,4001,310,0001,315,000161,6001,560,0001,565,000201,600
1,065,0001,070,000125,1001,315,0001,320,000162,4001,565,0001,570,000202,400
1,070,0001,075,000125,8001,320,0001,325,000163,2001,570,0001,575,000203,200
1,075,0001,080,000126,5001,325,0001,330,000164,0001,575,0001,580,000204,000
1,080,0001,085,000127,2001,330,0001,335,000164,8001,580,0001,585,000204,800
1,085,0001,090,000127,9001,335,0001,340,000165,6001,585,0001,590,000205,600
1,090,0001,095,000128,6001,340,0001,345,000166,4001,590,0001,595,000206,400
1,095,0001,100,000129,3001,345,0001,350,000167,2001,595,0001,600,000207,200
1,100,0001,105,000130,0001,350,0001,355,000168,0001,600,0001,605,000208,000

(四)
課税給与所得金額税額課税給与所得金額税額課税給与所得金額税額
以上未満以上未満以上未満
1,605,0001,610,000208,9001,780,0001,785,000240,4001,955,0001,960,000271,900
1,610,0001,615,000209,8001,785,0001,790,000241,3001,960,0001,965,000272,800
1,615,0001,620,000210,7001,790,0001,795,000242,2001,965,0001,970,000273,700
1,620,0001,625,000211,6001,795,0001,800,000243,1001,970,0001,975,000274,600
1,625,0001,630,000212,5001,800,0001,805,000244,0001,975,0001,980,000275,500
1,630,0001,635,000213,4001,805,0001,810,000244,9001,980,0001,985,000276,400
1,635,0001,640,000214,3001,810,0001,815,000245,8001,985,0001,990,000277,300
1,640,0001,645,000215,2001,815,0001,820,000246,7001,990,0001,995,000278,200
1,645,0001,650,000216,1001,820,0001,825,000247,6001,995,0002,000,000279,100
1,650,0001,655,000217,0001,825,0001,830,000248,500   
1,655,0001,660,000217,9001,830,0001,835,000249,4002,000,0002,600,000課税給与所得金額に21%を乗じて算出した金額から140,000円を控除した金額
1,660,0001,665,000218,8001,835,0001,840,000250,300  
1,665,0001,670,000219,7001,840,0001,845,000251,200
1,670,0001,675,000220,6001,845,0001,850,000252,100
1,675,0001,680,000221,5001,850,0001,855,000253,000
1,680,0001,685,000222,4001,855,0001,860,000253,9002,600,0003,200,000課税給与所得金額に24%を乗じて算出した金額から218,000円を控除した金額
1,685,0001,690,000223,3001,860,0001,865,000254,800  
1,690,0001,695,000224,2001,865,0001,870,000255,700
1,695,0001,700,000225,1001,870,0001,875,000256,600
1,700,0001,705,000226,0001,875,0001,880,000257,500
1,705,0001,710,000226,9001,880,0001,885,000258,4003,200,0003,800,000課税給与所得金額に27%を乗じて算出した金額から314,000円を控除した金額
1,710,0001,715,000227,8001,885,0001,890,000259,300  
1,715,0001,720,000228,7001,890,0001,895,000260,200
1,720,0001,725,000229,6001,895,0001,900,000261,100
1,725,0001,730,000230,5001,900,0001,905,000262,000
1,730,0001,735,000231,4001,905,0001,910,000262,9003,800,0004,270,000課税給与所得金額に30%を乗じて算出した金額から428,000円を控除した金額
1,735,0001,740,000232,3001,910,0001,915,000263,800  
1,740,0001,745,000233,2001,915,0001,920,000264,700
1,745,0001,750,000234,1001,920,0001,925,000265,600
1,750,0001,755,000235,0001,925,0001,930,000266,500
1,755,0001,760,000235,9001,930,0001,935,000267,4004,270,000853,000円
1,760,0001,765,000236,8001,935,0001,940,000268,300
1,765,0001,770,000237,7001,940,0001,945,000269,200
1,770,0001,775,000238,6001,945,0001,950,000270,100
1,775,0001,780,000239,5001,950,0001,955,000271,000

(注) この表において「課税給与所得金額」とは、第190条第2号(年末調整)に規定する給与所得控除後の給与等の金額から同号イからニまでに掲げる金額の合計額を控除した金額をいう。
(備考) 税額の求め方は、次のとおりである。
(一) まず、この表の附表によりその年中の給与等の金額に応じて求めた同表の給与所得控除後の給与等の金額から、次に掲げる金額を控除した金額を求める。
(1)その年中の給与等の金額から控除される社会保険料がある場合には、その金額
(2)給与所得者の保険料控除申告書により申告された社会保険料の金額がある場合には、その金額
(3)給与所得者の保険料控除申告書により申告された小規模企業共済等掛金(第75条第1項(小規模企業共済等掛金控除)に規定する小規模企業共済等掛金をいう。)の額がある場合には、その金額
(4)給与所得者の保険料控除申告書により申告された生命保険料(第76条第1項(生命保険料控除)に規定する生命保険料をいう。以下同じ。)の金額がある場合には、次に掲げる場合の区分に応じそれぞれ次に掲げる金額
(イ) その生命保険料の金額の合計額が25,000円までの場合 当該合計額
(ロ) その生命保険料の金額の合計額が25,000円をこえ50,000円までの場合 当該合計額の2分の1に相当する金額と12,500円との合計額
(ハ) その生命保険料の金額の合計額が50,000円をこえる 37,500円
(5)給与所得者の保険料控除申告書により申告された損害保険料(第77条第1項(損害保険料控除)に規定する損害保険料をいう。以下同じ。)の金額がある場合には、次に掲げる場合の区分に応じそれぞれ次に掲げる金額
(イ) その損害保険料の金額のすべてが第77条第1項第1号に規定する契約に係るものである場合 当該金額の合計額(その合計額が2,000円をこえる場合には、2,000円)
(ロ) その損害保険料の金額のすべてが第77条第1項第2号に規定する契約に係るものである場合 当該金額の合計額(その合計額が10,000円をこえる場合には、10,000円)
(ハ) その損害保険料の金額のうちに第77条第1項第1号に規定する契約に係るものと同項第2号に規定する契約に係るものとがある場合 当該金額の合計額(その合計額が10,000円をこえる場合には、10,000円)。ただし、同項第1号に規定する契約に係る金額が2,000円をこえ、かつ、同項第2号に規定する契約に係る金額が8,000円未満である場合には、2,000円と同項第2号に規定する契約に係る金額との合計額とする。
(二) 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、寡婦又は勤労学生に該当する旨の記載がある場合(当該勤労学生が第2条第1項第32号ロ(定義)に掲げる生徒に該当する場合には、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場合)には、これらの一に該当するごとに120,000円(その者が特別障害者に該当する旨の記載がある場合には、160,000円)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場合には、その障害者1人につき120,000円(その者が特別障害者に該当する旨の記載がある場合には、160,000円)を(一)により求めた金額から控除した金額を求める。
(三) 次に、(一)及び(二)により求めた金額から、
(1)給与所得者の扶養控除等申告書により申告された控除対象配偶者がある場合において、
(イ) 当該申告書により申告された扶養親族があるときは、配偶者控除の額、第84条第1項(扶養控除)の規定による扶養控除の額及び基礎控除の額の合計額を控除し、
(ロ) 当該申告書により申告された扶養親族がないときは、配偶者控除の額及び基礎控除の額の合計額を控除し、
(2)給与所得者の扶養控除等申告書により申告された控除対象配偶者がない場合において、
(イ) 当該申告書により申告された扶養親族があるときは、
(a) (b)に該当するときを除くほか、第84条第1項の規定による扶養控除の額及び基礎控除の額の合計額を控除し、
(b) 当該申告書に第84条第2項の規定に該当する旨の記載があるときは、同条第1項及び第2項の規定による扶養控除の額並びに基礎控除の額の合計額を控除し、
(ロ) 当該申告書により申告された扶養親族がないときは、基礎控除の額を控除し、それぞれその残額を求める。
(四) (三)により求めた残額に応じ、「課税給与所得金額」欄の該当する行を求め、その行の「税額」欄に記載されている金額が、その求める税額である。
(五) (一)から(四)までにより税額を求める場合において、(三)により求めた残額が2,000,000円以上の居住者のその残額に1,000円未満の端数があるときは、これを切り捨てた後の金額をその残額とみなすものとし、その居住者の税額に100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税額とする。

別表第8(同表の附表を除く。)を次のように改める。
別表第8 退職所得の源泉徴収税額表
(一)
退職所得控除額控除後の退職手当等の金額税額退職所得控除額控除後の退職手当等の金額税額退職所得控除額控除後の退職手当等の金額税額
以上未満以上未満以上未満
2,000円未満100,000102,0005,000274,000278,00013,700
2,0004,000100102,000104,0005,100278,000282,00013,900
4,0006,000200104,000106,0005,200282,000286,00014,100
6,0008,000300106,000108,0005,300286,000290,00014,300
8,00010,000400108,000110,0005,400290,000294,00014,500
10,00012,000500110,000112,0005,500294,000298,00014,700
12,00014,000600112,000114,0005,600298,000302,00014,900
14,00016,000700114,000116,0005,700302,000306,00015,100
16,00018,000800116,000118,0005,800306,000310,00015,300
18,00020,000900118,000120,0005,900310,000314,00015,500
20,00022,0001,000120,000122,0006,000314,000318,00015,700
22,00024,0001,100122,000124,0006,100318,000322,00015,900
24,00026,0001,200124,000126,0006,200322,000326,00016,100
26,00028,0001,300126,000130,0006,300326,000330,00016,300
28,00030,0001,400130,000134,0006,500330,000334,00016,500
30,00032,0001,500134,000138,0006,700334,000338,00016,700
32,00034,0001,600138,000142,0006,900338,000342,00016,900
34,00036,0001,700142,000146,0007,100342,000346,00017,100
36,00038,0001,800146,000150,0007,300346,000350,00017,300
38,00040,0001,900150,000154,0007,500350,000354,00017,500
40,00042,0002,000154,000158,0007,700354,000358,00017,700
42,00044,0002,100158,000162,0007,900358,000362,00017,900
44,00046,0002,200162,000166,0008,100362,000366,00018,100
46,00048,0002,300166,000170,0008,300366,000370,00018,300
48,00050,0002,400170,000174,0008,500370,000374,00018,500
50,00052,0002,500174,000178,0008,700374,000378,00018,700
52,00054,0002,600178,000182,0008,900378,000382,00018,900
54,00056,0002,700182,000186,0009,100382,000386,00019,100
56,00058,0002,800186,000190,0009,300386,000390,00019,300
58,00060,0002,900190,000194,0009,500390,000396,00019,500
60,00062,0003,000194,000198,0009,700396,000402,00019,800
62,00064,0003,100198,000202,0009,900402,000408,00020,100
64,00066,0003,200202,000206,00010,100408,000414,00020,400
66,00068,0003,300206,000210,00010,300414,000420,00020,700
68,00070,0003,400210,000214,00010,500420,000426,00021,000
70,00072,0003,500214,000218,00010,700426,000432,00021,300
72,00074,0003,600218,000222,00010,900432,000438,00021,600
74,00076,0003,700222,000226,00011,100438,000444,00021,900
76,00078,0003,800226,000230,00011,300444,000450,00022,200
78,00080,0003,900230,000234,00011,500450,000456,00022,500
80,00082,0004,000234,000238,00011,700456,000462,00022,800
82,00084,0004,100238,000242,00011,900462,000468,00023,100
84,00086,0004,200242,000246,00012,100468,000474,00023,400
86,00088,0004,300246,000250,00012,300474,000480,00023,700
88,00090,0004,400250,000254,00012,500480,000486,00024,000
90,00092,0004,500254,000258,00012,700486,000492,00024,300
92,00094,0004,600258,000262,00012,900492,000498,00024,600
94,00096,0004,700262,000266,00013,100498,000504,00024,900
96,00098,0004,800266,000270,00013,300504,000510,00025,200
98,000100,0004,900270,000274,00013,500510,000516,00025,500

(二)
退職所得控除額控除後の退職手当等の金額税額退職所得控除額控除後の退職手当等の金額税額退職所得控除額控除後の退職手当等の金額税額
以上未満以上未満以上未満
516,000522,00025,800828,000836,00041,6001,228,0001,236,00065,600
522,000528,00026,100836,000844,00042,1001,236,0001,244,00066,100
528,000534,00026,400844,000852,00042,6001,244,0001,252,00066,600
534,000540,00026,700852,000860,00043,1001,252,0001,260,00067,100
540,000546,00027,000860,000868,00043,6001,260,0001,268,00067,600
546,000552,00027,300868,000876,00044,0001,268,0001,276,00068,000
552,000558,00027,600876,000884,00044,5001,276,0001,284,00068,500
558,000564,00027,900884,000892,00045,0001,284,0001,292,00069,000
564,000570,00028,200892,000900,00045,5001,292,0001,300,00069,500
570,000576,00028,500900,000908,00046,0001,300,0001,310,00070,000
576,000582,00028,800908,000916,00046,4001,310,0001,320,00070,600
582,000588,00029,100916,000924,00046,9001,320,0001,330,00071,200
588,000594,00029,400924,000932,00047,4001,330,0001,340,00071,800
594,000600,00029,700932,000940,00047,9001,340,0001,350,00072,400
600,000606,00030,000940,000948,00048,4001,350,0001,360,00073,000
606,000612,00030,300948,000956,00048,8001,360,0001,370,00073,600
612,000618,00030,600956,000964,00049,3001,370,0001,380,00074,200
618,000624,00030,900964,000972,00049,8001,380,0001,390,00074,800
624,000630,00031,200972,000980,00050,3001,390,0001,400,00075,400
630,000636,00031,500980,000988,00050,8001,400,0001,410,00076,000
636,000642,00031,800988,000996,00051,2001,410,0001,420,00076,600
642,000648,00032,100996,0001,004,00051,7001,420,0001,430,00077,200
648,000654,00032,4001,004,0001,012,00052,2001,430,0001,440,00077,800
654,000660,00032,7001,012,0001,020,00052,7001,440,0001,450,00078,400
660,000666,00033,0001,020,0001,028,00053,2001,450,0001,460,00079,000
666,000672,00033,3001,028,0001,036,00053,6001,460,0001,470,00079,600
672,000678,00033,6001,036,0001,044,00054,1001,470,0001,480,00080,200
678,000684,00033,9001,044,0001,052,00054,6001,480,0001,490,00080,800
684,000690,00034,2001,052,0001,060,00055,1001,490,0001,500,00081,400
690,000696,00034,5001,060,0001,068,00055,6001,500,0001,510,00082,000
696,000702,00034,8001,068,0001,076,00056,0001,510,0001,520,00082,600
702,000708,00035,1001,076,0001,084,00056,5001,520,0001,530,00083,200
708,000714,00035,4001,084,0001,092,00057,0001,530,0001,540,00083,800
714,000720,00035,7001,092,0001,100,00057,5001,540,0001,550,00084,400
720,000726,00036,0001,100,0001,108,00058,0001,550,0001,560,00085,000
726,000732,00036,3001,108,0001,116,00058,4001,560,0001,570,00085,600
732,000738,00036,6001,116,0001,124,00058,9001,570,0001,580,00086,200
738,000744,00036,9001,124,0001,132,00059,4001,580,0001,590,00086,800
744,000750,00037,2001,132,0001,140,00059,9001,590,0001,600,00087,400
750,000756,00037,5001,140,0001,148,00060,4001,600,0001,610,00088,000
756,000762,00037,8001,148,0001,156,00060,8001,610,0001,620,00088,700
762,000768,00038,1001,156,0001,164,00061,3001,620,0001,630,00089,400
768,000774,00038,4001,164,0001,172,00061,8001,630,0001,640,00090,100
774,000780,00038,7001,172,0001,180,00062,3001,640,0001,650,00090,800
780,000788,00039,0001,180,0001,188,00062,8001,650,0001,660,00091,500
788,000796,00039,4001,188,0001,196,00063,2001,660,0001,670,00092,200
796,000804,00039,8001,196,0001,204,00063,7001,670,0001,680,00092,900
804,000812,00040,2001,204,0001,212,00064,2001,680,0001,690,00093,600
812,000820,00040,7001,212,0001,220,00064,7001,690,0001,700,00094,300
820,000828,00041,2001,220,0001,228,00065,2001,700,0001,710,00095,000

(三)
退職所得控除額控除後の退職手当等の金額税額退職所得控除額控除後の退職手当等の金額税額退職所得控除額控除後の退職手当等の金額税額
以上未満以上未満以上未満
1,710,0001,720,00095,7002,210,0002,220,000130,7002,710,0002,720,000168,800
1,720,0001,730,00096,4002,220,0002,230,000131,4002,720,0002,730,000169,600
1,730,0001,740,00097,1002,230,0002,240,000132,1002,730,0002,740,000170,400
1,740,0001,750,00097,8002,240,0002,250,000132,8002,740,0002,750,000171,200
1,750,0001,760,00098,5002,250,0002,260,000133,5002,750,0002,760,000172,000
1,760,0001,770,00099,2002,260,0002,270,000134,2002,760,0002,770,000172,800
1,770,0001,780,00099,9002,270,0002,280,000134,9002,770,0002,780,000173,600
1,780,0001,790,000100,6002,280,0002,290,000135,6002,780,0002,790,000174,400
1,790,0001,800,000101,3002,290,0002,300,000136,3002,790,0002,800,000175,200
1,800,0001,810,000102,0002,300,0002,310,000137,0002,800,0002,810,000176,000
1,810,0001,820,000102,7002,310,0002,320,000137,7002,810,0002,820,000176,800
1,820,0001,830,000103,4002,320,0002,330,000138,4002,820,0002,830,000177,600
1,830,0001,840,000104,1002,330,0002,340,000139,1002,830,0002,840,000178,400
1,840,0001,850,000104,8002,340,0002,350,000139,8002,840,0002,850,000179,200
1,850,0001,860,000105,5002,350,0002,360,000140,5002,850,0002,860,000180,000
1,860,0001,870,000106,2002,360,0002,370,000141,2002,860,0002,870,000180,800
1,870,0001,880,000106,9002,370,0002,380,000141,9002,870,0002,880,000181,600
1,880,0001,890,000107,6002,380,0002,390,000142,6002,880,0002,890,000182,400
1,890,0001,900,000108,3002,390,0002,400,000143,3002,890,0002,900,000183,200
1,900,0001,910,000109,0002,400,0002,410,000144,0002,900,0002,910,000184,000
1,910,0001,920,000109,7002,410,0002,420,000144,8002,910,0002,920,000184,800
1,920,0001,930,000110,4002,420,0002,430,000145,6002,920,0002,930,000185,600
1,930,0001,940,000111,1002,430,0002,440,000146,4002,930,0002,940,000186,400
1,940,0001,950,000111,8002,440,0002,450,000147,2002,940,0002,950,000187,200
1,950,0001,960,000112,5002,450,0002,460,000148,0002,950,0002,960,000188,000
1,960,0001,970,000113,2002,460,0002,470,000148,8002,960,0002,970,000188,800
1,970,0001,980,000113,9002,470,0002,480,000149,6002,970,0002,980,000189,600
1,980,0001,990,000114,6002,480,0002,490,000150,4002,980,0002,990,000190,400
1,990,0002,000,000115,3002,490,0002,500,000151,2002,990,0003,000,000191,200
2,000,0002,010,000116,0002,500,0002,510,000152,0003,000,0003,010,000192,000
2,010,0002,020,000116,7002,510,0002,520,000152,8003,010,0003,020,000192,800
2,020,0002,030,000117,4002,520,0002,530,000153,6003,020,0003,030,000193,600
2,030,0002,040,000118,1002,530,0002,540,000154,4003,030,0003,040,000194,400
2,040,0002,050,000118,8002,540,0002,550,000155,2003,040,0003,050,000195,200
2,050,0002,060,000119,5002,550,0002,560,000156,0003,050,0003,060,000196,000
2,060,0002,070,000120,2002,560,0002,570,000156,8003,060,0003,070,000196,800
2,070,0002,080,000120,9002,570,0002,580,000157,6003,070,0003,080,000197,600
2,080,0002,090,000121,6002,580,0002,590,000158,4003,080,0003,090,000198,400
2,090,0002,100,000122,3002,590,0002,600,000159,2003,090,0003,100,000199,200
2,100,0002,110,000123,0002,600,0002,610,000160,0003,100,0003,110,000200,000
2,110,0002,120,000123,7002,610,0002,620,000160,8003,110,0003,120,000200,800
2,120,0002,130,000124,4002,620,0002,630,000161,6003,120,0003,130,000201,600
2,130,0002,140,000125,1002,630,0002,640,000162,4003,130,0003,140,000202,400
2,140,0002,150,000125,8002,640,0002,650,000163,2003,140,0003,150,000203,200
2,150,0002,160,000126,5002,650,0002,660,000164,0003,150,0003,160,000204,000
2,160,0002,170,000127,2002,660,0002,670,000164,8003,160,0003,170,000204,800
2,170,0002,180,000127,9002,670,0002,680,000165,6003,170,0003,180,000205,600
2,180,0002,190,000128,6002,680,0002,690,000166,4003,180,0003,190,000206,400
2,190,0002,200,000129,3002,690,0002,700,000167,2003,190,0003,200,000207,200
2,200,0002,210,000130,0002,700,0002,710,000168,0003,200,0003,210,000208,000

(四)
退職所得控除額控除後の退職手当等の金額税額退職所得控除額控除後の退職手当等の金額税額退職所得控除額控除後の退職手当等の金額税額
以上未満以上未満以上未満
 
3,210,0003,220,000208,9003,710,0003,720,000253,9008,800,00010,000,000退職所得控除額控除後の退職手当等の金額に17%を乗じて算出した金額から604,000円を控除した金額
3,220,0003,230,000209,8003,720,0003,730,000254,800
3,230,0003,240,000210,7003,730,0003,740,000255,700
3,240,0003,250,000211,6003,740,0003,750,000256,600
3,250,0003,260,000212,5003,750,0003,760,000257,500
3,260,0003,270,000213,4003,760,0003,770,000258,40010,000,00012,000,000退職所得控除額控除後の退職手当等の金額に19%を乗じて算出した金額から804,000円を控除した金額
3,270,0003,280,000214,3003,770,0003,780,000259,300
3,280,0003,290,000215,2003,780,0003,790,000260,200
3,290,0003,300,000216,1003,790,0003,800,000261,100
3,300,0003,310,000217,0003,800,0003,810,000262,000
3,310,0003,320,000217,9003,810,0003,820,000262,90012,000,00014,000,000退職所得控除額控除後の退職手当等の金額に21%を乗じて算出した金額から1,044,000円を控除した金額
3,320,0003,330,000218,8003,820,0003,830,000263,800
3,330,0003,340,000219,7003,830,0003,840,000264,700
3,340,0003,350,000220,6003,840,0003,850,000265,600
3,350,0003,360,000221,5003,850,0003,860,000266,500
3,360,0003,370,000222,4003,860,0003,870,000267,40014,000,00018,000,000退職所得控除額控除後の退職手当等の金額に23%を乗じて算出した金額から1,324,000円を控除した金額
3,370,0003,380,000223,3003,870,0003,880,000268,300
3,380,0003,390,000224,2003,880,0003,890,000269,200
3,390,0003,400,000225,1003,890,0003,900,000270,100
3,400,0003,410,000226,0003,900,0003,910,000271,000
3,410,0003,420,000226,9003,910,0003,920,000271,90018,000,00024,000,000退職所得控除額控除後の退職手当等の金額に25%を乗じて算出した金額から1,684,000円を控除した金額
3,420,0003,430,000227,8003,920,0003,930,000272,800
3,430,0003,440,000228,7003,930,0003,940,000273,700
3,440,0003,450,000229,6003,940,0003,950,000274,600
3,450,0003,460,000230,5003,950,0003,960,000275,500
3,460,0003,470,000231,4003,960,0003,970,000276,40024,000,00040,000,000退職所得控除額控除後の退職手当等の金額に27.5%を乗じて算出した金額から2,284,000円を控除した金額
3,470,0003,480,000232,3003,970,0003,980,000277,300
3,480,0003,490,000233,2003,980,0003,990,000278,200
3,490,0003,500,000234,1003,990,0004,000,000279,100
3,500,0003,510,000235,000
3,510,0003,520,000235,9004,000,0005,200,000退職所得控除額控除後の退職手当等の金額に10.5%を乗じて算出した金額から140,000円を控除した金額40,000,00080,000,000退職所得控除額控除後の退職手当等の金額に30%を乗じて算出した金額から3,284,000円を控除した金額
3,520,0003,530,000236,800
3,530,0003,540,000237,700
3,540,0003,550,000238,600
3,550,0003,560,000239,500
3,560,0003,570,000240,4005,200,0006,400,000退職所得控除額控除後の退職手当等の金額に12%を乗じて算出した金額から218,000円を控除した金額80,000,000120,000,000退職所得控除額控除後の退職手当等の金額に32.5%を乗じて算出した金額から5,284,000円を控除した金額
3,570,0003,580,000241,300
3,580,0003,590,000242,200
3,590,0003,600,000243,100
3,600,0003,610,000244,000
3,610,0003,620,000244,9006,400,0007,600,000退職所得控除額控除後の退職手当等の金額に13.5%を乗じて算出した金額から314,000円を控除した金額120,000,000160,000,000退職所得控除額控除後の退職手当等の金額に35%を乗じて算出した金額から8,284,000円を控除した金額
3,620,0003,630,000245,800
3,630,0003,640,000246,700
3,640,0003,650,000247,600
3,650,0003,660,000248,500
3,660,0003,670,000249,4007,600,0008,800,000退職所得控除額控除後の退職手当等の金額に15%を乗じて算出した金額から428,000円を控除した金額160,000,000円以上退職所得控除額控除後の退職手当等の金額に37.5%を乗じて算出した金額から12,284,000円を控除した金額
3,670,0003,680,000250,300
3,680,0003,690,000251,200
3,690,0003,700,000252,100
3,700,0003,710,000253,000

(注) この表において「退職所得控除額控除後の退職手当等の金額」とは、退職手当等の金額から第201条第2項(退職所得に係る徴収税額)に規定する退職所得控除額を控除した残額をいう。
(備考) 税額を求めるには、まず、退職手当等の金額からこの表の附表により第30条第3項第1号(退職所得控除額)に規定する勤続年数に準ずる勤続年数及び同条第4項第3号に掲げる場合に該当するかどうかに応じて求めた同表の退職所得控除額(同項第1号に掲げる場合に該当するときは、同項の規定に準じて計算した金額)を控除した金額を求め、次に、その金額に応じて「退職所得控除額控除後の退職手当等の金額」欄の該当する行を求めるものとし、その行の「税額」欄に記載されている金額が、その求める税額である。この場合において、退職所得控除額控除後の退職手当等の金額が4,000,000円以上の居住者の退職所得控除額控除後の退職手当等の金額の2分の1に相当する金額に1,000円未満の端数があるときは、その端数の金額に2を乗じて計算した金額を退職所得控除額控除後の退職手当等の金額から控除した後の金額を退職所得控除額控除後の退職手当等の金額とみなすものとし、その居住者の税額に100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税額とする。
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 改正後の所得税法(以下「新法」という。)の規定は、別段の定めがあるものを除き、昭和46年分以後の所得税について適用し、昭和45年分以前の所得税については、なお従前の例による。
(昭和46年分の所得税の所得控除等及び税額の計算に係る特例)
第3条 昭和46年分の給与所得の金額は、同年中の新法第28条第1項(給与所得)に規定する給与等(以下「給与等」という。)の収入金額を附則別表第4の附表の給与等の金額として、同表により当該金額に応じて求めた同表の給与所得控除後の給与等の金額に相当する金額によるものとする。
 昭和46年分の所得税については、次の表の上欄に掲げる新法の規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句に読み替えるものとする。
第57条第3項第1号(事業に専従する親族がある場合の必要経費の特例等)170,000円165,000円
第79条第1項及び第2項(障害者控除)120,000円115,000円
160,000円155,000円
第80条第1項(老年者控除)、第81条第1項(寡婦控除)及び第82条第1項(勤労学生控除)120,000円115,000円
第83条第1項(配偶者控除)200,000円195,000円
第84条第1項(扶養控除)140,000円135,000円
第84条第2項150,000円145,000円
第86条第1項(基礎控除)200,000円195,000円
第90条第2項(変動所得及び臨時所得の平均課税)2000,000円以下2000,000円未満
別表第2所得税法の一部を改正する法律(昭和46年法律第113号。以下「改正法」という。)附則別表第1
第190条第2号(年末調整)別表第7の附表改正法附則別表第4の附表
別表第7改正法附則別表第4
第201条第1項(退職所得に係る源泉徴収税額)別表第8改正法附則別表第5
 昭和46年分の課税総所得金額、課税退職所得金額若しくは課税山林所得金額に係る所得税の額又は新法第90条第1項第1号に掲げる税額は、次の各号に掲げる税額の区分に応じ当該各号に掲げる税額によるものとする。
一 課税総所得金額又は課税退職所得金額に係る所得税の額 当該課税総所得金額又は課税退職所得金額に応じ附則別表第1に定める税額
二 課税山林所得金額に係る所得税の額 当該課税山林所得金額に応じ附則別表第2に定める税額
三 新法第90条第1項第1号に掲げる税額 同号に規定する調整所得金額に応じ附則別表第1に定める税額
(昭和47年分の所得税に係る予定納税基準額の計算の特例)
第4条 居住者の昭和47年分の所得税については、新法第104条第1項(予定納税額の納付)に規定する予定納税基準額(以下「予定納税基準額」という。)は、次項の規定の適用がある場合を除き、第1号に掲げる金額に第2号に掲げる率を乗じて計算した金額によるものとする。
一 その者の昭和46年分の課税総所得金額に係る所得税の額(当該課税総所得金額の計算の基礎となつた各種所得の金額のうちに譲渡所得の金額、一時所得の金額、雑所得の金額又は雑所得に該当しない臨時所得の金額があつた場合には、新法第104条第1項第1号の規定に基づく政令の規定に準じてこれらの金額がなかつたものとみなして計算した額とし、同年分の所得税について災害被害者に対する租税の減免、徴収猶予等に関する法律(昭和22年法律第175号)第2条(所得税の軽減又は免除)の規定の適用があつた場合には、同条の規定の適用がなかつたものとして計算した額とする。)から、当該各種所得につき源泉徴収をされた又はされるべき所得税の額(一時所得の金額、雑所得の金額及び雑所得に該当しない臨時所得の金額に係るものを除く。)を控除した金額
二 前号に掲げる金額の計算の基礎となつた課税総所得金額(昭和46年分の所得税について新法第90条第1項(変動所得及び臨時所得の平均課税)の規定の適用があつた場合には、同項第1号に規定する調整所得金額とし、同年分の課税総所得金額の計算の基礎となつた各種所得の金額のうちに譲渡所得の金額、一時所得の金額、雑所得の金額又は雑所得に該当しない臨時所得の金額があつた場合には、新法第104条第1項第1号の規定に基づく政令の規定に準じてこれらの金額がなかつたものとみなして計算した金額とする。以下次項までにおいて「課税総所得金額等」という。)と当該課税総所得金額等の計算の基礎となつた新法第57条第3項(事業に専従する親族がある場合の必要経費の特例等)に規定する事業専従者、控除対象配偶者及び扶養親族の有無並びにこれらの者の数に応じ附則別表第3により求めた率
 昭和46年分の課税総所得金額等が1200万円以上である居住者の昭和47年分の所得税に係る予定納税基準額は、その者の前項第1号に掲げる金額から10万円を控除した金額によるものとする。
 昭和46年分の所得税につき新法第97条第1項(合算対象世帯員がある場合の税額)の規定の適用があつた場合における昭和47年分の予定納税基準額の計算については、政令で定める。
 非居住者の昭和47年分の所得税に係る予定納税基準額は、前3項の規定に準じて計算したところによる。
(昭和47年分の純損失の繰戻しによる還付に係る特例)
第5条 昭和47年において純損失の金額がある場合における新法第140条第1項(純損失の繰戻しによる還付の請求)又は第141条第1項(相続人等の純損失の繰戻しによる還付の請求)(これらの規定を新法第166条(非居住者に対する準用)において準用する場合を含む。)の規定の適用については、これらの規定による還付金の計算の基礎となる所得税の額は、附則第3条第3項(昭和46年分の所得税の所得控除等及び税額の計算に係る特例)の規定(同条第2項の規定により読み替えられた新法第90条第2項(変動所得及び臨時所得の平均課税)の規定を含む。)を適用して計算した所得税の額による。
(給与所得及び退職所得に係る源泉徴収に関する経過措置)
第6条 新法第4編第2章第1節(給与所得に係る源泉徴収義務及び徴収税額)の規定及び新法別表第4から別表第6まで(新法第185条第1項第3号(労働した日ごとに支払われる給与等)に掲げる給与等に係る部分を除く。)は、昭和47年1月1日以後に支払うべき給与等について適用し、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。
 新法第185条第1項第3号に掲げる給与等に係る新法第4編第2章第1節の規定及び新法別表第5の甲表の丙欄は、この法律の施行の日(以下「施行日」という。)以後に支払うべき当該給与等について適用し、同日前に支払うべき当該給与等については、なお従前の例による。
 附則第3条第2項(昭和46年分の所得税の所得控除等及び税額の計算に係る特例)の規定により読み替えられた新法第190条(年末調整)の規定並びに附則別表第4及び同表の附表は、昭和46年中に支払うべき給与等でその最後に支払をする日が施行日以後である場合について適用し、その最後に支払をする日が施行日前である場合については、なお従前の例による。
 附則第3条第2項の規定により読み替えられた新法第201条(退職所得に係る源泉徴収税額)の規定並びに附則別表第5及び新法別表第8の附表は、昭和46年中に支払うべき新法第199条(退職所得に係る源泉徴収義務)に規定する退職手当等(以下「退職手当等」という。)で施行日以後に支払われるものについて適用し、同年中に支払うべき退職手当等で同日前に支払われたものについては、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7条 施行日前に昭和46年分の所得税につき改正前の所得税法(以下「旧法」という。)第125条(年の中途で死亡した場合の確定申告)又は第127条(年の中途で出国をする場合の確定申告)(これらの規定を旧法第166条(非居住者に対する準用)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同日前に同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(決定)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同日前に同法第24条(更正)又は第26条(再更正)の規定による更正があつた場合には、当該更正後の事項)につき新法の規定の適用により異動を生ずることとなつたときは、その異動を生ずることとなつた事項(所得税法の一部を改正する法律(昭和46年法律第18号)附則第11条第1項(施行日前に出国をした者に係る更正の請求)の規定に該当する者については、同項の規定により更正の請求をすることができる事項を除く。)について、施行日から1年以内に、税務署長に対し、国税通則法第23条第1項(更正の請求)の更正の請求をすることができる。
 前項の更正の請求に基づく国税通則法第24条又は第26条の規定による更正があつた場合において、新法第159条第2項(更正又は決定による源泉徴収税額等の還付)(新法第168条(非居住者に対する準用)において準用する場合を含む。)の規定による還付金について国税通則法第58条第1項(還付加算金)に規定する還付加算金を計算するときは、その計算の基礎となる同項の期間は、施行日からその還付のための支払決定をする日又はその還付金につき同法第57条第1項(充当)の規定による充当(以下「充当」という。)をする日(同日前に充当をするのに適することとなつた日がある場合には、その適することとなつた日)までの期間とする。
(施行日前に支払われた退職所得に係る源泉徴収税額の還付)
第8条 昭和46年中に支払うべき退職手当等で施行日前に支払われたものにつき旧法第199条から第202条まで(退職所得に係る源泉徴収)の規定により徴収された所得税の額が、当該退職手当等につき附則第3条第2項(昭和46年分の所得税の所得控除等及び税額の計算に係る特例)の規定により読み替えられた新法第201条及び新法第202条の規定を適用した場合における所得税の額をこえるときは、当該退職手当等の支払を受けた居住者は、政令で定めるところにより、同年12月31日までに、納税地の所轄税務署長に対し、そのこえる金額の還付を請求することができる。
 前項に規定する退職手当等につき同項の規定による還付に請求があつた場合には、その居住者の昭和46年分の所得税についての申告、更正又は決定、納付、徴収(退職手当等に係る源泉徴収を除く。)及び還付(当該請求に係る還付を除く。)に関する規定の適用並びに同年中に支払うべき退職手当等で施行日以後に支払われるものに対する附則第3条第2項の規定により読み替えられた新法第201条第1項第2号の規定の適用については、当該請求に係る退職手当等について旧法第199条から第202条までの規定により徴収された所得税の額から当該請求により還付すべき金額を控除した金額の所得税の徴収が行なわれたものとみなす。
 第1項の規定による還付金について国税通則法第58条第1項(還付加算金)に規定する還付加算金を計算する場合には、その計算の基礎となる同項の期間は、第1項の規定による還付の請求があつた日から1月を経過する日の翌日からその還付のための支払決定をする日又はその還付金につき充当をする日(同日前に充当をするのに適することとなつた日がある場合には、その適することとなつた日)までの期間とする。
(所得税法の一部を改正する法律の一部改正)
第9条 所得税法の一部を改正する法律(昭和46年法律第18号)の一部を次のように改正する。
附則第3条を次のように改める。
第3条 削除
(旧)
(昭和46年分の給与所得の金額及び所得控除等に係る特例)
第3条 昭和46年分の給与所得の金額は、同年中の新法第28条第1項(給与所得)に規定する給与等(以下「給与等」という。)の収入金額を附則別表第1の給与等の金額として、同表により当該金額に応じて求めた同表の給与所得控除後の給与等の金額に相当する金額によるものとする。
2 昭和46年分の所得税については、次の表の上欄に掲げる新法の規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句に読み替えるものとする。
第57条第3項第1号(事業に専従する親族がある場合の必要経費の特例等)170,000円165,000円
第79条第1項および第2項(障害者控除)110,000円107,500円
150,000円147,500円
第80条第1項(老年者控除)、第81条第1項(寡婦控除)、及び第82条第1項(勤労学生控除)110,000円107,500円
第83条第1項(配偶者控除)190,000円187,500円
第84条第1項(扶養控除)130,000円127,500円
第84条第2項140,000円137,500円
第86条第1項(基礎控除)190,000円187,500円
第190条第2号(年末調整)別表第7の附表所得税法の一部を改正する法律(昭和46年法律第18号。以下「改正法」という。)附則別表第1
別表第7の表4,280,0004,290,000
996,4001,000,200
別表第7の備考(一)この表の附表改正法附則別表第1
別表第7の備考(二)110,000円107,500円
150,000円147,500円

附則第5条の見出し中
「及び昭和47年分」を削り、
同条第5項を削る。
(旧)
5 前各項の規定は、居住者又は非居住者の昭和47年分の所得税に係る予定納税基準額の計算について準用する。この場合において、第1項中「昭和45年分」とあるのは「昭和46年分」と、「旧法」とあるのは「新法」と、「附則別表第2」とあるのは「附則別表第3」と、第2項中「昭和45年分」とあるのは「昭和46年分」と、「8000万円」とあるのは「500万円」と、「58万円」とあるのは「3000円」と、第3項中「昭和45年分」とあるのは「昭和46年分」と、「旧法」とあるのは「新法」と、それぞれ読み替えるものとする。

附則第8条中
第2項を削り、
(旧)
2 附則第3条第2項(昭和46年分の給与所得の金額及び所得控除等に係る特例)の規定により読み替えられた新法第190条(年末調整)の規定並びに附則別表第1は、昭和46年中に支払うべき給与等でその最後に支払をする日が施行日以後である場合について適用し、その最後に支払をする日が施行日前である場合については、なお従前の例による。
第3項を第2項とし、
第4項を第3項とする。

附則別表第1を次のように改める。
附則別表第1 削除
(旧)
附則別表第1 昭和46年分の年末調整のための給与所得の源泉徴収税額表の附表
(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
123,800円未満220,000222,00078,000320,000322,000158,000
123,800124,0001,000222,000224,00079,600322,000324,000159,600
124,000126,0001,200224,000226,00081,200324,000326,000161,200
126,000128,0002,800226,000228,00082,800326,000328,000162,800
128,000130,0004,400228,000230,00084,400328,000330,000164,400
130,000132,0006,000230,000232,00086,000330,000332,000166,000
132,000134,0007,600232,000234,00087,600332,000334,000167,600
134,000136,0009,200234,000236,00089,200334,000336,000169,200
136,000138,00010,800236,000238,00090,800336,000338,000170,800
138,000140,00012,400238,000240,00092,400338,000340,000172,400
140,000142,00014,000240,000242,00094,000340,000342,000174,000
142,000144,00015,600242,000244,00095,600342,000344,000175,600
144,000146,00017,200244,000246,00097,200344,000346,000177,200
146,000148,00018,800246,000248,00098,800346,000348,000178,800
148,000150,00020,400248,000250,000100,400348,000350,000180,400
150,000152,00022,000250,000252,000102,000350,000352,000182,000
152,000154,00023,600252,000254,000103,600352,000354,000183,600
154,000156,00025,200254,000256,000105,200354,000356,000185,200
156,000158,00026,800256,000258,000106,800356,000358,000186,800
158,000160,00028,400258,000260,000108,400358,000360,000188,400
160,000162,00030,000260,000262,000110,000360,000362,000190,000
162,000164,00031,600262,000264,000111,600362,000364,000191,600
164,000166,00033,200264,000266,000113,200364,000366,000193,200
166,000168,00034,800266,000268,000114,800366,000368,000194,800
168,000170,00036,400268,000270,000116,400368,000370,000196,400
170,000172,00038,000270,000272,000118,000370,000372,000198,000
172,000174,00039,600272,000274,000119,600372,000374,000199,600
174,000176,00041,200274,000276,000121,200374,000376,000201,200
176,000178,00042,800276,000278,000122,800376,000378,000202,800
178,000180,00044,400278,000280,000124,400378,000380,000204,400
180,000182,00046,000280,000282,000126,000380,000382,000206,000
182,000184,00047,600282,000284,000127,600382,000384,000207,600
184,000186,00049,200284,000286,000129,200384,000386,000209,200
186,000188,00050,800286,000288,000130,800386,000388,000210,800
188,000190,00052,400288,000290,000132,400388,000390,000212,400
190,000192,00054,000290,000292,000134,000390,000392,000214,000
192,000194,00055,600292,000294,000135,600392,000394,000215,600
194,000196,00057,200294,000296,000137,200394,000396,000217,200
196,000198,00058,800296,000298,000138,800396,000398,000218,800
198,000200,00060,400298,000300,000140,400398,000400,000220,400
200,000202,00062,000300,000302,000142,000400,000402,000222,000
202,000204,00063,600302,000304,000143,600402,000404,000223,600
204,000206,00065,200304,000306,000145,200404,000406,000225,200
206,000208,00066,800306,000308,000146,800406,000408,000226,800
208,000210,00068,400308,000310,000148,400408,000410,000228,400
210,000212,00070,000310,000312,000150,000410,000412,000230,000
212,000214,00071,600312,000314,000151,600412,000414,000231,600
214,000216,00073,200314,000316,000153,200414,000416,000233,200
216,000218,00074,800316,000318,000154,800416,000418,000234,800
218,000220,00076,400318,000320,000156,400418,000420,000236,400

(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
420,000422,000238,000520,000522,000318,000620,000622,000398,000
422,000424,000239,600522,000524,000319,600622,000624,000399,600
424,000426,000241,200524,000526,000321,200624,000626,000401,200
426,000428,000242,800526,000528,000322,800626,000628,000402,800
428,000430,000244,400528,000530,000324,400628,000630,000404,400
430,000432,000246,000530,000532,000326,000630,000632,000406,000
432,000434,000247,600532,000534,000327,600632,000634,000407,600
434,000436,000249,200534,000536,000329,200634,000636,000409,200
436,000438,000250,800536,000538,000330,800636,000638,000410,800
438,000440,000252,400538,000540,000332,400638,000640,000412,400
440,000442,000254,000540,000542,000334,000640,000642,000414,000
442,000444,000255,600542,000544,000335,600642,000644,000415,600
444,000446,000257,200544,000546,000337,200644,000646,000417,200
446,000448,000258,800546,000548,000338,800646,000648,000418,800
448,000450,000260,400548,000550,000340,400648,000650,000420,400
450,000452,000262,000550,000552,000342,000650,000652,000422,000
452,000454,000263,600552,000554,000343,600652,000654,000423,600
454,000456,000265,200554,000556,000345,200654,000656,000425,200
456,000458,000266,800556,000558,000346,800656,000658,000426,800
458,000460,000268,400558,000560,000348,400658,000660,000428,400
460,000462,000270,000560,000562,000350,000660,000662,000430,000
462,000464,000271,600562,000564,000351,600662,000664,000431,600
464,000466,000273,200564,000566,000353,200664,000666,000433,200
466,000468,000274,800566,000568,000354,800666,000668,000434,800
468,000470,000276,400568,000570,000356,400668,000670,000436,400
470,000472,000278,000570,000572,000358,000670,000672,000438,000
472,000474,000279,600572,000574,000359,600672,000674,000439,600
474,000476,000281,200574,000576,000361,200674,000676,000441,200
476,000478,000282,800576,000578,000362,800676,000678,000442,800
478,000480,000284,400578,000580,000364,400678,000680,000444,400
480,000482,000286,000580,000582,000366,000680,000682,000446,000
482,000484,000287,600582,000584,000367,600682,000684,000447,600
484,000486,000289,200584,000586,000369,200684,000686,000449,200
486,000488,000290,800586,000588,000370,800686,000688,000450,800
488,000490,000292,400588,000590,000372,400688,000690,000452,400
490,000492,000294,000590,000592,000374,000690,000692,000454,000
492,000494,000295,600592,000594,000375,600692,000694,000455,600
494,000496,000297,200594,000596,000377,200694,000696,000457,200
496,000498,000298,800596,000598,000378,800696,000698,000458,800
498,000500,000300,400598,000600,000380,400698,000700,000460,400
500,000502,000302,000600,000602,000382,000700,000702,000462,000
502,000504,000303,600602,000604,000383,600702,000704,000463,600
504,000506,000305,200604,000606,000385,200704,000706,000465,200
506,000508,000306,800606,000608,000386,800706,000708,000466,800
508,000510,000308,400608,000610,000388,400708,000710,000468,400
510,000512,000310,000610,000612,000390,000710,000712,000470,000
512,000514,000311,600612,000614,000391,600712,000714,000471,600
514,000516,000313,200614,000616,000393,200714,000716,000473,200
516,000518,000314,800616,000618,000394,800716,000718,000474,800
518,000520,000316,400618,000620,000396,400718,000720,000476,400

(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
720,000722,000478,000820,000822,000558,000920,000922,000638,000
722,000724,000479,600822,000824,000559,600922,000924,000639,600
724,000726,000481,200824,000826,000561,200924,000926,000641,200
726,000728,000482,800826,000828,000562,800926,000928,000642,800
728,000730,000484,400828,000830,000564,400928,000930,000644,400
730,000732,000486,000830,000832,000566,000930,000932,000646,000
732,000734,000487,600832,000834,000567,600932,000934,000647,600
734,000736,000489,200834,000836,000569,200934,000936,000649,200
736,000738,000490,800836,000838,000570,800936,000938,000650,800
738,000740,000492,400838,000840,000572,400938,000940,000652,400
740,000742,000494,000840,000842,000574,000940,000942,000654,000
742,000744,000495,600842,000844,000575,600942,000944,000655,600
744,000746,000497,200844,000846,000577,200944,000946,000657,200
746,000748,000498,800846,000848,000578,800946,000948,000658,800
748,000750,000500,400848,000850,000580,400948,000950,000660,400
750,000752,000502,000850,000852,000582,000950,000952,000662,000
752,000754,000503,600852,000854,000583,600952,000954,000663,600
754,000756,000505,200854,000856,000585,200954,000956,000665,200
756,000758,000506,800856,000858,000586,800956,000958,000666,800
758,000760,000508,400858,000860,000588,400958,000960,000668,400
760,000762,000510,000860,000862,000590,000960,000962,000670,000
762,000764,000511,600862,000864,000591,600962,000964,000671,600
764,000766,000513,200864,000866,000593,200964,000966,000673,200
766,000768,000514,800866,000868,000594,800966,000968,000674,800
768,000770,000516,400868,000870,000596,400968,000970,000676,400
770,000772,000518,000870,000872,000598,000970,000972,000678,000
772,000774,000519,600872,000874,000599,600972,000974,000679,600
774,000776,000521,200874,000876,000601,200974,000976,000681,200
776,000778,000522,800876,000878,000602,800976,000978,000682,800
778,000780,000524,400878,000880,000604,400978,000980,000684,400
780,000782,000526,000880,000882,000606,000980,000982,000686,000
782,000784,000527,600882,000884,000607,600982,000984,000687,600
784,000786,000529,200884,000886,000609,200984,000986,000689,200
786,000788,000530,800886,000888,000610,800986,000988,000690,800
788,000790,000532,400888,000890,000612,400988,000990,000692,400
790,000792,000534,000890,000892,000614,000990,000992,000694,000
792,000794,000535,600892,000894,000615,600992,000994,000695,600
794,000796,000537,200894,000896,000617,200994,000996,000697,200
796,000798,000538,800896,000898,000618,800996,000998,000698,800
798,000800,000540,400898,000900,000620,400998,0001,000,000700,400
800,000802,000542,000900,000902,000622,0001,000,0001,002,000702,000
802,000804,000543,600902,000904,000623,6001,002,0001,004,000703,600
804,000806,000545,200904,000906,000625,2001,004,0001,006,000705,200
806,000808,000546,800906,000908,000626,8001,006,0001,008,000706,800
808,000810,000548,400908,000910,000628,4001,008,0001,010,000708,400
810,000812,000550,000910,000912,000630,0001,010,0001,012,000710,000
812,000814,000551,600912,000914,000631,6001,012,0001,014,000711,600
814,000816,000553,200914,000916,000633,2001,014,0001,016,000713,200
816,000818,000554,800916,000918,000634,8001,016,0001,018,000714,800
818,000820,000556,400918,000920,000636,4001,018,0001,020,000716,400

(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
1,020,0001,022,000718,0001,120,0001,122,000798,0001,220,0001,222,000887,750
1,022,0001,024,000719,6001,122,0001,124,000799,6001,222,0001,224,000889,550
1,024,0001,026,000721,2001,124,0001,126,000801,3501,224,0001,226,000891,350
1,026,0001,028,000722,8001,126,0001,128,000803,1501,226,0001,228,000893,150
1,028,0001,030,000724,4001,128,0001,130,000804,9501,228,0001,230,000894,950
1,030,0001,032,000726,0001,130,0001,132,000806,7501,230,0001,232,000896,750
1,032,0001,034,000727,6001,132,0001,134,000808,5501,232,0001,234,000898,550
1,034,0001,036,000729,2001,134,0001,136,000810,3501,234,0001,236,000900,350
1,036,0001,038,000730,8001,136,0001,138,000812,1501,236,0001,238,000902,150
1,038,0001,040,000732,4001,138,0001,140,000813,9501,238,0001,240,000903,950
1,040,0001,042,000734,0001,140,0001,142,000815,7501,240,0001,242,000905,750
1,042,0001,044,000735,6001,142,0001,144,000817,5501,242,0001,244,000907,550
1,044,0001,046,000737,2001,144,0001,146,000819,3501,244,0001,246,000909,350
1,046,0001,048,000738,8001,146,0001,148,000821,1501,246,0001,248,000911,150
1,048,0001,050,000740,4001,148,0001,150,000822,9501,248,0001,250,000912,950
1,050,0001,052,000742,0001,150,0001,152,000824,7501,250,0001,252,000914,750
1,052,0001,054,000743,6001,152,0001,154,000826,5501,252,0001,254,000916,550
1,054,0001,056,000745,2001,154,0001,156,000828,3501,254,0001,256,000918,350
1,056,0001,058,000746,8001,156,0001,158,000830,1501,256,0001,258,000920,150
1,058,0001,060,000748,4001,158,0001,160,000831,9501,258,0001,260,000921,950
1,060,0001,062,000750,0001,160,0001,162,000833,7501,260,0001,262,000923,750
1,062,0001,064,000751,6001,162,0001,164,000835,5501,262,0001,264,000925,550
1,064,0001,066,000753,2001,164,0001,166,000837,3501,264,0001,266,000927,350
1,066,0001,068,000754,8001,166,0001,168,000839,1501,266,0001,268,000929,150
1,068,0001,070,000756,4001,168,0001,170,000840,9501,268,0001,270,000930,950
1,070,0001,072,000758,0001,170,0001,172,000842,7501,270,0001,272,000932,750
1,072,0001,074,000759,6001,172,0001,174,000844,5501,272,0001,274,000934,550
1,074,0001,076,000761,2001,174,0001,176,000846,3501,274,0001,276,000936,350
1,076,0001,078,000762,8001,176,0001,178,000848,1501,276,0001,278,000938,150
1,078,0001,080,000764,4001,178,0001,180,000849,9501,278,0001,280,000939,950
1,080,0001,082,000766,0001,180,0001,182,000851,7501,280,0001,282,000941,750
1,082,0001,084,000767,6001,182,0001,184,000853,5501,282,0001,284,000943,550
1,084,0001,086,000769,2001,184,0001,186,000855,3501,284,0001,286,000945,350
1,086,0001,088,000770,8001,186,0001,188,000857,1501,286,0001,288,000947,150
1,088,0001,090,000772,4001,188,0001,190,000858,9501,288,0001,290,000948,950
1,090,0001,092,000774,0001,190,0001,192,000860,7501,290,0001,292,000950,750
1,092,0001,094,000775,6001,192,0001,194,000862,5501,292,0001,294,000952,550
1,094,0001,096,000777,2001,194,0001,196,000864,3501,294,0001,296,000954,350
1,096,0001,098,000778,8001,196,0001,198,000866,1501,296,0001,298,000956,150
1,098,0001,100,000780,4001,198,0001,200,000867,9501,298,0001,300,000957,950
1,100,0001,102,000782,0001,200,0001,202,000869,7501,300,0001,302,000959,750
1,102,0001,104,000783,6001,202,0001,204,000871,5501,302,0001,304,000961,550
1,104,0001,106,000785,2001,204,0001,206,000873,3501,304,0001,306,000963,350
1,106,0001,108,000786,8001,206,0001,208,000875,1501,306,0001,308,000965,150
1,108,0001,110,000788,4001,208,0001,210,000876,9501,308,0001,310,000966,950
1,110,0001,112,000790,0001,210,0001,212,000878,7501,310,0001,312,000968,750
1,112,0001,114,000791,6001,212,0001,214,000880,5501,312,0001,314,000970,550
1,114,0001,116,000793,2001,214,0001,216,000882,3501,314,0001,316,000972,350
1,116,0001,118,000794,8001,216,0001,218,000884,1501,316,0001,318,000974,150
1,118,0001,120,000796,4001,218,0001,220,000885,9501,318,0001,320,000975,950

(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
1,320,0001,322,000977,7501,420,0001,422,0001,067,7501,520,0001,522,0001,157,750
1,322,0001,324,000979,5501,422,0001,424,0001,069,5501,522,0001,524,0001,159,550
1,324,0001,326,000981,3501,424,0001,426,0001,071,3501,524,0001,526,0001,161,350
1,326,0001,328,000983,1501,426,0001,428,0001,073,1501,526,0001,528,0001,163,150
1,328,0001,330,000984,9501,428,0001,430,0001,074,9501,528,0001,530,0001,164,950
1,330,0001,332,000986,7501,430,0001,432,0001,076,7501,530,0001,532,0001,166,750
1,332,0001,334,000988,5501,432,0001,434,0001,078,5501,532,0001,534,0001,168,550
1,334,0001,336,000990,3501,434,0001,436,0001,080,3501,534,0001,536,0001,170,350
1,336,0001,338,000992,1501,436,0001,438,0001,082,1501,536,0001,538,0001,172,150
1,338,0001,340,000993,9501,438,0001,440,0001,083,9501,538,0001,540,0001,173,950
1,340,0001,342,000995,7501,440,0001,442,0001,085,7501,540,0001,542,0001,175,750
1,342,0001,344,000997,5501,442,0001,444,0001,087,5501,542,0001,544,0001,177,550
1,344,0001,346,000999,3501,444,0001,446,0001,089,3501,544,0001,546,0001,179,350
1,346,0001,348,0001,001,1501,446,0001,448,0001,091,1501,546,0001,548,0001,181,150
1,348,0001,350,0001,002,9501,448,0001,450,0001,092,9501,548,0001,550,0001,182,950
1,350,0001,352,0001,004,7501,450,0001,452,0001,094,7501,550,0001,552,0001,184,750
1,352,0001,354,0001,006,5501,452,0001,454,0001,096,5501,552,0001,554,0001,186,550
1,354,0001,356,0001,008,3501,454,0001,456,0001,098,3501,554,0001,556,0001,188,350
1,356,0001,358,0001,010,1501,456,0001,458,0001,100,1501,556,0001,558,0001,190,150
1,358,0001,360,0001,011,9501,458,0001,460,0001,101,9501,558,0001,560,0001,191,950
1,360,0001,362,0001,013,7501,460,0001,462,0001,103,7501,560,0001,562,0001,193,750
1,362,0001,364,0001,015,5501,462,0001,464,0001,105,5501,562,0001,564,0001,195,550
1,364,0001,366,0001,017,3501,464,0001,466,0001,107,3501,564,0001,566,0001,197,350
1,366,0001,368,0001,019,1501,466,0001,468,0001,109,1501,566,0001,568,0001,199,150
1,368,0001,370,0001,020,9501,468,0001,470,0001,110,9501,568,0001,570,0001,200,950
1,370,0001,372,0001,022,7501,470,0001,472,0001,112,7501,570,0001,572,0001,202,750
1,372,0001,374,0001,024,5501,472,0001,474,0001,114,5501,572,0001,574,0001,204,550
1,374,0001,376,0001,026,3501,474,0001,476,0001,116,3501,574,0001,576,0001,206,350
1,376,0001,378,0001,028,1501,476,0001,478,0001,118,1501,576,0001,578,0001,208,150
1,378,0001,380,0001,029,9501,478,0001,480,0001,119,9501,578,0001,580,0001,209,950
1,380,0001,382,0001,031,7501,480,0001,482,0001,121,7501,580,0001,582,0001,211,750
1,382,0001,384,0001,033,5501,482,0001,484,0001,123,5501,582,0001,584,0001,213,550
1,384,0001,386,0001,035,3501,484,0001,486,0001,125,3501,584,0001,586,0001,215,350
1,386,0001,388,0001,037,1501,486,0001,488,0001,127,1501,586,0001,588,0001,217,150
1,388,0001,390,0001,038,9501,488,0001,490,0001,128,9501,588,0001,590,0001,218,950
1,390,0001,392,0001,040,7501,490,0001,492,0001,130,7501,590,0001,592,0001,220,750
1,392,0001,394,0001,042,5501,492,0001,494,0001,132,5501,592,0001,594,0001,222,550
1,394,0001,396,0001,044,3501,494,0001,496,0001,134,3501,594,0001,596,0001,224,350
1,396,0001,398,0001,046,1501,496,0001,498,0001,136,1501,596,0001,598,0001,226,150
1,398,0001,400,0001,047,9501,498,0001,500,0001,137,9501,598,0001,600,0001,227,950
1,400,0001,402,0001,049,7501,500,0001,502,0001,139,7501,600,0001,602,0001,229,750
1,402,0001,404,0001,051,5501,502,0001,504,0001,141,5501,602,0001,604,0001,231,550
1,404,0001,406,0001,053,3501,504,0001,506,0001,143,3501,604,0001,606,0001,233,350
1,406,0001,408,0001,055,1501,506,0001,508,0001,145,1501,606,0001,608,0001,235,150
1,408,0001,410,0001,056,9501,508,0001,510,0001,146,9501,608,0001,610,0001,236,950
1,410,0001,412,0001,058,7501,510,0001,512,0001,148,7501,610,0001,612,0001,238,750
1,412,0001,414,0001,060,5501,512,0001,514,0001,150,5501,612,0001,614,0001,240,550
1,414,0001,416,0001,062,3501,514,0001,516,0001,152,3501,614,0001,616,0001,242,350
1,416,0001,418,0001,064,1501,516,0001,518,0001,154,1501,616,0001,618,0001,244,150
1,418,0001,420,0001,065,9501,518,0001,520,0001,155,9501,618,0001,620,0001,245,950

(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
1,620,0001,622,0001,247,7501,720,0001,722,0001,337,7501,820,0001,822,0001,427,750
1,622,0001,624,0001,249,5501,722,0001,724,0001,339,5501,822,0001,824,0001,429,550
1,624,0001,626,0001,251,3501,724,0001,726,0001,341,3501,824,0001,826,0001,431,350
1,626,0001,628,0001,253,1501,726,0001,728,0001,343,1501,826,0001,828,0001,433,150
1,628,0001,630,0001,254,9501,728,0001,730,0001,344,9501,828,0001,830,0001,434,950
1,630,0001,632,0001,256,7501,730,0001,732,0001,346,7501,830,0001,832,0001,436,750
1,632,0001,634,0001,258,5501,732,0001,734,0001,348,5501,832,0001,834,0001,438,550
1,634,0001,636,0001,260,3501,734,0001,736,0001,350,3501,834,0001,836,0001,440,350
1,636,0001,638,0001,262,1501,736,0001,738,0001,352,1501,836,0001,838,0001,442,150
1,638,0001,640,0001,263,9501,738,0001,740,0001,353,9501,838,0001,840,0001,443,950
1,640,0001,642,0001,265,7501,740,0001,742,0001,355,7501,840,0001,842,0001,445,750
1,642,0001,644,0001,267,5501,742,0001,744,0001,357,5501,842,0001,844,0001,447,550
1,644,0001,646,0001,269,3501,744,0001,746,0001,359,3501,844,0001,846,0001,449,350
1,646,0001,648,0001,271,1501,746,0001,748,0001,361,1501,846,0001,848,0001,451,150
1,648,0001,650,0001,272,9501,748,0001,750,0001,362,9501,848,0001,850,0001,452,950
1,650,0001,652,0001,274,7501,750,0001,752,0001,364,7501,850,0001,852,0001,454,750
1,652,0001,654,0001,276,5501,752,0001,754,0001,366,5501,852,0001,854,0001,456,550
1,654,0001,656,0001,278,3501,754,0001,756,0001,368,3501,854,0001,856,0001,458,350
1,656,0001,658,0001,280,1501,756,0001,758,0001,370,1501,856,0001,858,0001,460,150
1,658,0001,660,0001,281,9501,758,0001,760,0001,371,9501,858,0001,860,0001,461,950
1,660,0001,662,0001,283,7501,760,0001,762,0001,373,7501,860,0001,862,0001,463,750
1,662,0001,664,0001,285,5501,762,0001,764,0001,375,5501,862,0001,864,0001,465,550
1,664,0001,666,0001,287,3501,764,0001,766,0001,377,3501,864,0001,866,0001,467,350
1,666,0001,668,0001,289,1501,766,0001,768,0001,379,1501,866,0001,868,0001,469,150
1,668,0001,670,0001,290,9501,768,0001,770,0001,380,9501,868,0001,870,0001,470,950
1,670,0001,672,0001,292,7501,770,0001,772,0001,382,7501,870,0001,872,0001,472,750
1,672,0001,674,0001,294,5501,772,0001,774,0001,384,5501,872,0001,874,0001,474,550
1,674,0001,676,0001,296,3501,774,0001,776,0001,386,3501,874,0001,876,0001,476,350
1,676,0001,678,0001,298,1501,776,0001,778,0001,388,1501,876,0001,878,0001,478,150
1,678,0001,680,0001,299,9501,778,0001,780,0001,389,9501,878,0001,880,0001,479,950
1,680,0001,682,0001,301,7501,780,0001,782,0001,391,7501,880,0001,882,0001,481,750
1,682,0001,684,0001,303,5501,782,0001,784,0001,393,5501,882,0001,884,0001,483,550
1,684,0001,686,0001,305,3501,784,0001,786,0001,395,3501,884,0001,886,0001,485,350
1,686,0001,688,0001,307,1501,786,0001,788,0001,397,1501,886,0001,888,0001,487,150
1,688,0001,690,0001,308,9501,788,0001,790,0001,398,9501,888,0001,890,0001,488,950
1,690,0001,692,0001,310,7501,790,0001,792,0001,400,7501,890,0001,892,0001,490,750
1,692,0001,694,0001,312,5501,792,0001,794,0001,402,5501,892,0001,894,0001,492,550
1,694,0001,696,0001,314,3501,794,0001,796,0001,404,3501,894,0001,896,0001,494,350
1,696,0001,698,0001,316,1501,796,0001,798,0001,406,1501,896,0001,898,0001,496,150
1,698,0001,700,0001,317,9501,798,0001,800,0001,407,9501,898,0001,900,0001,497,950
1,700,0001,702,0001,319,7501,800,0001,802,0001,409,7501,900,0001,902,0001,499,750
1,702,0001,704,0001,321,5501,802,0001,804,0001,411,5501,902,0001,904,0001,501,550
1,704,0001,706,0001,323,3501,804,0001,806,0001,413,3501,904,0001,906,0001,503,350
1,706,0001,708,0001,325,1501,806,0001,808,0001,415,1501,906,0001,908,0001,505,150
1,708,0001,710,0001,326,9501,808,0001,810,0001,416,9501,908,0001,910,0001,506,950
1,710,0001,712,0001,328,7501,810,0001,812,0001,418,7501,910,0001,912,0001,508,750
1,712,0001,714,0001,330,5501,812,0001,814,0001,420,5501,912,0001,914,0001,510,550
1,714,0001,716,0001,332,3501,814,0001,816,0001,422,3501,914,0001,916,0001,512,350
1,716,0001,718,0001,334,1501,816,0001,818,0001,424,1501,916,0001,918,0001,514,150
1,718,0001,720,0001,335,9501,818,0001,820,0001,425,9501,918,0001,920,0001,515,950

(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
1,920,0001,922,0001,517,7502,000,0002,002,0001,589,7502,080,0002,082,0001,661,750
1,922,0001,924,0001,519,5502,002,0002,004,0001,591,5502,082,0002,084,0001,663,550
1,924,0001,926,0001,521,3502,004,0002,006,0001,593,3502,084,0002,086,0001,665,350
1,926,0001,928,0001,523,1502,006,0002,008,0001,595,1502,086,0002,088,0001,667,150
1,928,0001,930,0001,524,9502,008,0002,010,0001,596,9502,088,0002,090,0001,668,950
1,930,0001,932,0001,526,7502,010,0002,012,0001,598,7502,090,0002,092,0001,670,750
1,932,0001,934,0001,528,5502,012,0002,014,0001,600,5502,092,0002,094,0001,672,550
1,934,0001,936,0001,530,3502,014,0002,016,0001,602,3502,094,0002,096,0001,674,350
1,936,0001,938,0001,532,1502,016,0002,018,0001,604,1502,096,0002,098,0001,676,150
1,938,0001,940,0001,533,9502,018,0002,020,0001,605,9502,098,0002,100,0001,677,950
1,940,0001,942,0001,535,7502,020,0002,022,0001,607,7502,100,0002,102,0001,679,750
1,942,0001,944,0001,537,5502,022,0002,024,0001,609,5502,102,0002,104,0001,681,550
1,944,0001,946,0001,539,3502,024,0002,026,0001,611,3502,104,0002,106,0001,683,350
1,946,0001,948,0001,541,1502,026,0002,028,0001,613,1502,106,0002,108,0001,685,150
1,948,0001,950,0001,542,9502,028,0002,030,0001,614,9502,108,0002,110,0001,686,950
1,950,0001,952,0001,544,7502,030,0002,032,0001,616,7502,110,0002,112,0001,688,750
1,952,0001,954,0001,546,5502,032,0002,034,0001,618,5502,112,0002,114,0001,690,550
1,954,0001,956,0001,548,3502,034,0002,036,0001,620,3502,114,0002,116,0001,692,350
1,956,0001,958,0001,550,1502,036,0002,038,0001,622,1502,116,0002,118,0001,694,150
1,958,0001,960,0001,551,9502,038,0002,040,0001,623,9502,118,0002,120,0001,695,950
1,960,0001,962,0001,553,7502,040,0002,042,0001,625,7502,120,0002,122,0001,697,750
1,962,0001,964,0001,555,5502,042,0002,044,0001,627,5502,122,0002,122,5001,699,550
1,964,0001,966,0001,557,3502,044,0002,046,0001,629,350
1,966,0001,968,0001,559,1502,046,0002,048,0001,631,150
1,968,0001,970,0001,560,9502,048,0002,050,0001,632,950
1,970,0001,972,0001,562,7502,050,0002,052,0001,634,7502,122,5004,122,500給与等の金額に95%を乗じて算出した金額から316,375円を控除した金額
1,972,0001,974,0001,564,5502,052,0002,054,0001,636,550
1,974,0001,976,0001,566,3502,054,0002,056,0001,638,350
1,976,0001,978,0001,568,1502,056,0002,058,0001,640,150
1,978,0001,980,0001,569,9502,058,0002,060,0001,641,950
1,980,0001,982,0001,571,7502,060,0002,062,0001,643,7504,122,500円以上給与等の金額から522,500円を控除した金額
1,982,0001,984,0001,573,5502,062,0002,064,0001,645,550
1,984,0001,986,0001,575,3502,064,0002,066,0001,647,350
1,986,0001,988,0001,577,1502,066,0002,068,0001,649,150
1,988,0001,990,0001,578,9502,068,0002,070,0001,650,950
1,990,0001,992,0001,580,7502,070,0002,072,0001,652,750
1,992,0001,994,0001,582,5502,072,0002,074,0001,654,550
1,994,0001,996,0001,584,3502,074,0002,076,0001,656,350
1,996,0001,998,0001,586,1502,076,0002,078,0001,658,150
1,998,0002,000,0001,587,9502,078,0002,080,0001,659,950
(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2,122,500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。


附則別表第3を削る。
(旧)
附則別表第3 昭和47年分の所得税に係る予定納税基準額の算出率の表
昭和46年分の課税総所得金額等に係る所得税の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
昭和46年分の課税総所得金額等
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
2071000円未満2071000円未満2131000円未満2131000円未満2251000円未満2251000円未満2251000円未満2251000円未満
90        225250225350225400225450
95    213250213390250470350630400720450800
972072502076302509803901,3404701,7506302,1907202,6408003,100
992505,0006305,0009805,0001,3405,0001,7505,0002,1905,0002,6405,0003,1005,000
(注)
(一)この表は、昭和46年分の課税総所得金額等が500万円未満である者について適用する表である。
(二)この表における用語については、次に定めるところによる。
(1)「昭和46年分の課税総所得金額等」とは、附則第5条第5項(昭和46年分及び昭和47年分の所得税に係る予定納税基準額の計算の特例)において準用する同条第1項第2号に規定する課税総所得金額等をいう。
(2)「扶養親族等の数」とは、昭和46年分の所得税につき附則第3条第2項(昭和46年分の給与所得の金額及び所得控除等に係る特例)の規定により読み替えられた新法第57条第3項(事業に専従する親族がある場合の必要経費の特例等)の規定の適用を受けた同項に規定する事業専従者、附則第3条第2項の規定により読み替えられた新法第83条(配偶者控除)の規定の適用を受けた控除対象配偶者及び附則第3条第2項の規定により読み替えられた新法第84条(扶養控除)の規定の適用を受けた扶養親族の数の合計をいう。
(三)昭和46年分の課税総所得金額等が500万円以上である者については、この表によらず、附則第5条第5項において準用する同条第1項第1号に掲げる金額から、3,000円を控除した金額が昭和47年分の所得税に係る予定納税基準額である。
附則別表第1 昭和46年分の所得税の簡易税額表
(一)
課税総所得金額、調整所得金額又は課税退職所得金額 (イ)税額(ロ)(ロ)の (イ)に対する割合課税総所得金額、調整所得金額又は課税退職所得金額 (イ)税額(ロ)(ロ)の(イ)に対する割合課税総所得金額、調整所得金額又は課税退職所得金額 (イ)税額(ロ)(ロ)の(イ)に対する割合
以上未満以上未満以上未満
1,000円未満50,00051,0005,00010137,000139,00013,70010
1,0002,0001001051,00052,0005,10010139,000141,00013,90010
2,0003,0002001052,00053,0005,20010141,000143,00014,10010
3,0004,0003001053,00054,0005,30010143,000145,00014,30010
4,0005,0004001054,00055,0005,40010145,000147,00014,50010
5,0006,0005001055,00056,0005,50010147,000149,00014,70010
6,0007,0006001056,00057,0005,60010149,000151,00014,90010
7,0008,0007001057,00058,0005,70010151,000153,00015,10010
8,0009,0008001058,00059,0005,80010153,000155,00015,30010
9,00010,0009001059,00060,0005,90010155,000157,00015,50010
10,00011,0001,0001060,00061,0006,00010157,000159,00015,70010
11,00012,0001,1001061,00062,0006,10010159,000161,00015,90010
12,00013,0001,2001062,00063,0006,20010161,000163,00016,10010
13,00014,0001,3001063,00065,0006,30010163,000165,00016,30010
14,00015,0001,4001065,00067,0006,50010165,000167,00016,50010
15,00016,0001,5001067,00069,0006,70010167,000169,00016,70010
16,00017,0001,6001069,00071,0006,90010169,000171,00016,90010
17,00018,0001,7001071,00073,0007,10010171,000173,00017,10010
18,00019,0001,8001073,00075,0007,30010173,000175,00017,30010
19,00020,0001,9001075,00077,0007,50010175,000177,00017,50010
20,00021,0002,0001077,00079,0007,70010177,000179,00017,70010
21,00022,0002,1001079,00081,0007,90010179,000181,00017,90010
22,00023,0002,2001081,00083,0008,10010181,000183,00018,10010
23,00024,0002,3001083,00085,0008,30010183,000185,00018,30010
24,00025,0002,4001085,00087,0008,50010185,000187,00018,50010
25,00026,0002,5001087,00089,0008,70010187,000189,00018,70010
26,00027,0002,6001089,00091,0008,90010189,000191,00018,90010
27,00028,0002,7001091,00093,0009,10010191,000193,00019,10010
28,00029,0002,8001093,00095,0009,30010193,000195,00019,30010
29,00030,0002,9001095,00097,0009,50010195,000198,00019,50010
30,00031,0003,0001097,00099,0009,70010198,000201,00019,80010
31,00032,0003,1001099,000101,0009,90010201,000204,00020,10010
32,00033,0003,20010101,000103,00010,10010204,000207,00020,40010
33,00034,0003,30010103,000105,00010,30010207,000210,00020,70010
34,00035,0003,40010105,000107,00010,50010210,000213,00021,00010
35,00036,0003,50010107,000109,00010,70010213,000216,00021,30010
36,00037,0003,60010109,000111,00010,90010216,000219,00021,60010
37,00038,0003,70010111,000113,00011,10010219,000222,00021,90010
38,00039,0003,80010113,000115,00011,30010222,000225,00022,20010
39,00040,0003,90010115,000117,00011,50010225,000228,00022,50010
40,00041,0004,00010117,000119,00011,70010228,000231,00022,80010
41,00042,0004,10010119,000121,00011,90010231,000234,00023,10010
42,00043,0004,20010121,000123,00012,10010234,000237,00023,40010
43,00044,0004,30010123,000125,00012,30010237,000240,00023,70010
44,00045,0004,40010125,000127,00012,50010240,000243,00024,00010
45,00046,0004,50010127,000129,00012,70010243,000246,00024,30010
46,00047,0004,60010129,000131,00012,90010246,000249,00024,60010
47,00048,0004,70010131,000133,00013,10010249,000252,00024,90010
48,00049,0004,80010133,000135,00013,30010252,000255,00025,20010
49,00050,0004,90010135,000137,00013,50010255,000258,00025,50010

(二)
課税総所得金額、調整所得金額又は課税退職所得金額 (イ)税額(ロ)(ロ)の(イ)に対する割合課税総所得金額、調整所得金額又は課税退職所得金額 (イ)税額(ロ)(ロ)の(イ)に対する割合課税総所得金額、調整所得金額又は課税退職所得金額 (イ)税額(ロ)(ロ)の(イ)に対する割合
以上未満以上未満以上未満
258,000261,00025,80010414,000418,00042,10010614,000618,00066,20010
261,000264,00026,10010418,000422,00042,60010618,000622,00066,70010
264,000267,00026,40010422,000426,00043,10010622,000626,00067,20010
267,000270,00026,70010426,000430,00043,60010626,000630,00067,70010
270,000273,00027,00010430,000434,00044,10010630,000634,00068,20010
273,000276,00027,30010434,000438,00044,50010634,000638,00068,70010
276,000279,00027,60010438,000442,00045,00010638,000642,00069,20010
279,000282,00027,90010442,000446,00045,50010642,000646,00069,70010
282,000285,00028,20010446,000450,00046,00010646,000650,00070,20010
285,000288,00028,50010450,000454,00046,50010650,000655,00070,70010
288,000291,00028,80010454,000458,00046,90010655,000660,00071,30010
291,000294,00029,10010458,000462,00047,40010660,000665,00072,00010
294,000297,00029,40010462,000466,00047,90010665,000670,00072,60010
297,000300,00029,70010466,000470,00048,40010670,000675,00073,20010
300,000303,00030,00010470,000474,00048,90010675,000680,00073,80010
303,000306,00030,30010474,000478,00049,30010680,000685,00074,50010
306,000309,00030,60010478,000482,00049,80010685,000690,00075,10010
309,000312,00030,90010482,000486,00050,30010690,000695,00075,70010
312,000315,00031,20010486,000490,00050,80010695,000700,00076,30010
315,000318,00031,50010490,000494,00051,30010700,000705,00077,00011
318,000321,00031,80010494,000498,00051,70010705,000710,00077,60011
321,000324,00032,20010498,000502,00052,20010710,000715,00078,20011
324,000327,00032,50010502,000506,00052,70010715,000720,00078,80011
327,000330,00032,80010506,000510,00053,20010720,000725,00079,50011
330,000333,00033,10010510,000514,00053,70010725,000730,00080,10011
333,000336,00033,40010514,000518,00054,10010730,000735,00080,70011
336,000339,00033,70010518,000522,00054,60010735,000740,00081,30011
339,000342,00034,00010522,000526,00055,10010740,000745,00082,00011
342,000345,00034,40010526,000530,00055,60010745,000750,00082,60011
345,000348,00034,70010530,000534,00056,10010750,000755,00083,20011
348,000351,00035,00010534,000538,00056,50010755,000760,00083,80011
351,000354,00035,30010538,000542,00057,00010760,000765,00084,50011
354,000357,00035,60010542,000546,00057,50010765,000770,00085,10011
357,000360,00035,90010546,000550,00058,00010770,000775,00085,70011
360,000363,00036,30010550,000554,00058,50010775,000780,00086,30011
363,000366,00036,60010554,000558,00058,90010780,000785,00087,00011
366,000369,00036,90010558,000562,00059,40010785,000790,00087,60011
369,000372,00037,20010562,000566,00059,90010790,000795,00088,20011
372,000375,00037,50010566,000570,00060,40010795,000800,00088,80011
375,000378,00037,80010570,000574,00060,90010800,000805,00089,50011
378,000381,00038,10010574,000578,00061,30010805,000810,00090,20011
381,000384,00038,50010578,000582,00061,80010810,000815,00090,90011
384,000387,00038,80010582,000586,00062,30010815,000820,00091,60011
387,000390,00039,10010586,000590,00062,80010820,000825,00092,30011
390,000394,00039,40010590,000594,00063,30010825,000830,00093,00011
394,000398,00039,80010594,000598,00063,70010830,000835,00093,70011
398,000402,00040,20010598,000602,00064,20010835,000840,00094,40011
402,000406,00040,70010602,000606,00064,70010840,000845,00095,10011
406,000410,00041,20010606,000610,00065,20010845,000850,00095,80011
410,000414,00041,70010610,000614,00065,70010850,000855,00096,50011

(三)
課税総所得金額、調整所得金額又は課税退職所得金額 (イ)税額(ロ)(ロ)の(イ)に対する割合課税総所得金額、調整所得金額又は課税退職所得金額 (イ)税額(ロ)(ロ)の(イ)に対する割合課税総所得金額、調整所得金額又は課税退職所得金額 (イ)税額(ロ)(ロ)の(イ)に対する割合
以上未満以上未満以上未満
855,000860,00097,200111,105,0001,110,000133,200121,355,0001,360,000172,50012
860,000865,00097,900111,110,0001,115,000133,900121,360,0001,365,000173,40012
865,000870,00098,600111,115,0001,120,000134,600121,365,0001,370,000174,20012
870,000875,00099,300111,120,0001,125,000135,400121,370,0001,375,000175,00012
875,000880,000100,000111,125,0001,130,000136,100121,375,0001,380,000175,80012
880,000885,000100,700111,130,0001,135,000136,800121,380,0001,385,000176,70012
885,000890,000101,400111,135,0001,140,000137,500121,385,0001,390,000177,50012
890,000895,000102,100111,140,0001,145,000138,300121,390,0001,395,000178,30012
895,000900,000102,800111,145,0001,150,000139,000121,395,0001,400,000179,10012
900,000905,000103,500111,150,0001,155,000139,700121,400,0001,405,000180,00012
905,000910,000104,200111,155,0001,160,000140,400121,405,0001,410,000180,80012
910,000915,000104,900111,160,0001,165,000141,200121,410,0001,415,000181,60012
915,000920,000105,600111,165,0001,170,000141,900121,415,0001,420,000182,40012
920,000925,000106,400111,170,0001,175,000142,600121,420,0001,425,000183,30012
925,000930,000107,100111,175,0001,180,000143,300121,425,0001,430,000184,10012
930,000935,000107,800111,180,0001,185,000144,100121,430,0001,435,000184,90012
935,000940,000108,500111,185,0001,190,000144,800121,435,0001,440,000185,70012
940,000945,000109,300111,190,0001,195,000145,500121,440,0001,445,000186,60012
945,000950,000110,000111,195,0001,200,000146,200121,445,0001,450,000187,40012
950,000955,000110,700111,200,0001,205,000147,000121,450,0001,455,000188,20012
955,000960,000111,400111,205,0001,210,000147,800121,455,0001,460,000189,00012
960,000965,000112,200111,210,0001,215,000148,600121,460,0001,465,000189,90013
965,000970,000112,900111,215,0001,220,000149,400121,465,0001,470,000190,70013
970,000975,000113,600111,220,0001,225,000150,300121,470,0001,475,000191,50013
975,000980,000114,300111,225,0001,230,000151,100121,475,0001,480,000192,30013
980,000985,000115,100111,230,0001,235,000151,900121,480,0001,485,000193,20013
985,000990,000115,800111,235,0001,240,000152,700121,485,0001,490,000194,00013
990,000995,000116,500111,240,0001,245,000153,600121,490,0001,495,000194,80013
995,0001,000,000117,200111,245,0001,250,000154,400121,495,0001,500,000195,60013
1,000,0001,005,000118,000111,250,0001,255,000155,200121,500,0001,505,000196,50013
1,005,0001,010,000118,700111,255,0001,260,000156,000121,505,0001,510,000197,30013
1,010,0001,015,000119,400111,260,0001,265,000156,900121,510,0001,515,000198,20013
1,015,0001,020,000120,100111,265,0001,270,000157,700121,515,0001,520,000199,00013
1,020,0001,025,000120,900111,270,0001,275,000158,500121,520,0001,525,000199,90013
1,025,0001,030,000121,600111,275,0001,280,000159,300121,525,0001,530,000200,80013
1,030,0001,035,000122,300111,280,0001,285,000160,200121,530,0001,535,000201,60013
1,035,0001,040,000123,000111,285,0001,290,000161,000121,535,0001,540,000202,50013
1,040,0001,045,000123,800111,290,0001,295,000161,800121,540,0001,545,000203,30013
1,045,0001,050,000124,500111,295,0001,300,000162,600121,545,0001,550,000204,20013
1,050,0001,055,000125,200111,300,0001,305,000163,500121,550,0001,555,000205,10013
1,055,0001,060,000125,900111,305,0001,310,000164,300121,555,0001,560,000205,90013
1,060,0001,065,000126,700111,310,0001,315,000165,100121,560,0001,565,000206,80013
1,065,0001,070,000127,400111,315,0001,320,000165,900121,565,0001,570,000207,60013
1,070,0001,075,000128,100111,320,0001,325,000166,800121,570,0001,575,000208,50013
1,075,0001,080,000128,800111,325,0001,330,000167,600121,575,0001,580,000209,40013
1,080,0001,085,000129,600121,330,0001,335,000168,400121,580,0001,585,000210,20013
1,085,0001,090,000130,300121,335,0001,340,000169,200121,585,0001,590,000211,10013
1,090,0001,095,000131,000121,340,0001,345,000170,100121,590,0001,595,000211,90013
1,095,0001,100,000131,700121,345,0001,350,000170,900121,595,0001,600,000212,80013
1,100,0001,105,000132,500121,350,0001,355,000171,700121,600,0001,605,000213,70013

(四)
課税総所得金額、調整所得金額又は課税退職所得金額 (イ)税額(ロ)(ロ)の(イ)に対する割合課税総所得金額、調整所得金額又は課税退職所得金額 (イ)税額(ロ)(ロ)の(イ)に対する割合課税総所得金額、調整所得金額又は課税退職所得金額 (イ)税額(ロ)(ロ)の(イ)に対する割合
以上未満以上未満以上未満
 
1,605,0001,610,000214,600131,855,0001,860,000261,300143,200,0003,500,000(イ)の金額に27.7%を乗じて算出した金額から317,100円を控除した金額 
1,610,0001,615,000215,500131,860,0001,865,000262,30014
1,615,0001,620,000216,500131,865,0001,870,000263,20014
1,620,0001,625,000217,400131,870,0001,875,000264,10014
1,625,0001,630,000218,300131,875,0001,880,000265,10014
1,630,0001,635,000219,300131,880,0001,885,000266,000143,500,0003,800,000(イ)の金額に28.7%を乗じて算出した金額から352,100円を控除した金額
1,635,0001,640,000220,200131,885,0001,890,000266,90014
1,640,0001,645,000221,100131,890,0001,895,000267,90014
1,645,0001,650,000222,100131,895,0001,900,000268,80014
1,650,0001,655,000223,000131,900,0001,905,000269,80014
1,655,0001,660,000223,900131,905,0001,910,000270,700143,800,0004,000,000(イ)の金額に31%を乗じて算出した金額から439,500円を控除した金額
1,660,0001,665,000224,900131,910,0001,915,000271,60014
1,665,0001,670,000225,800131,915,0001,920,000272,60014
1,670,0001,675,000226,700131,920,0001,925,000273,50014
1,675,0001,680,000227,700131,925,0001,930,000274,40014
1,680,0001,685,000228,600131,930,0001,935,000275,400144,000,0004,400,000(イ)の金額に32%を乗じて算出した金額から479,500円を控除した金額
1,685,0001,690,000229,500131,935,0001,940,000276,30014
1,690,0001,695,000230,500131,940,0001,945,000277,20014
1,695,0001,700,000231,400131,945,0001,950,000278,20014
1,700,0001,705,000232,400131,950,0001,955,000279,10014
1,705,0001,710,000233,300131,955,0001,960,000280,000144,400,0005,000,000(イ)の金額に35%を乗じて算出した金額から611,500円を控除した金額
1,710,0001,715,000234,200131,960,0001,965,000281,00014
1,715,0001,720,000235,200131,965,0001,970,000281,90014
1,720,0001,725,000236,100131,970,0001,975,000282,80014
1,725,0001,730,000237,000131,975,0001,980,000283,80014
1,730,0001,735,000238,000131,980,0001,985,000284,700145,000,0006,000,000(イ)の金額に39%を乗じて算出した金額から811,500円を控除した金額
1,735,0001,740,000238,900131,985,0001,990,000285,60014
1,740,0001,745,000239,800131,990,0001,995,000286,60014
1,745,0001,750,000240,800131,995,0002,000,000287,50014
1,750,0001,755,000241,70013    
1,755,0001,760,000242,600132,000,0002,500,000(イ)の金額に21.7%を乗じて算出した金額から145,500円を控除した金額 6,000,0007,000,000(イ)の金額に43%を乗じて算出した金額から1,051,500円を控除した金額
1,760,0001,765,000243,60013
1,765,0001,770,000244,50013
1,770,0001,775,000245,40013
1,775,0001,780,000246,40013
1,780,0001,785,000247,300132,500,0002,600,000(イ)の金額に22.5%を乗じて算出した金額から165,500円を控除した金額7,000,0008,000,000(イ)の金額に46%を乗じて算出した金額から1,261,500円を控除した金額
1,785,0001,790,000248,20013
1,790,0001,795,000249,20013
1,795,0001,800,000250,10013
1,800,0001,805,000251,10013
1,805,0001,810,000252,000132,600,0003,000,000(イ)の金額に24.7%を乗じて算出した金額から222,700円を控除した金額8,000,0009,000,000(イ)の金額に47%を乗じて算出した金額から1,341,500円を控除した金額
1,810,0001,815,000252,90013
1,815,0001,820,000253,90013
1,820,0001,825,000254,80014
1,825,0001,830,000255,70014
1,830,0001,835,000256,700143,000,0003,200,000(イ)の金額に25.5%を乗じて算出した金額から246,700円を控除した金額9,000,00010,000,000(イ)の金額に50%を乗じて算出した金額から1,611,500円を控除した金額
1,835,0001,840,000257,60014
1,840,0001,845,000258,50014
1,845,0001,850,000259,50014
1,850,0001,855,000260,40014

(五)
課税総所得金額、調整所得金額又は課税退職所得金額 (イ)税額(ロ)(ロ)の(イ)に対する割合課税総所得金額、調整所得金額又は課税退職所得金額 (イ)税額(ロ)(ロ)の(イ)に対する割合課税総所得金額、調整所得金額又は課税退職所得金額 (イ)税額(ロ)(ロ)の(イ)に対する割合
以上未満以上未満以上未満
   
10,000,00012,000,000(イ)の金額に51.2%を乗じて算出した金額から1,731,500円を控除した金額 20,000,00040,000,000(イ)の金額に60%を乗じて算出した金額から3,187,500円を控除した金額 60,000,00080,000,000(イ)の金額に70%を乗じて算出した金額から8,187,500円を控除した金額 
12,000,00020,000,000(イ)の金額に55%を乗じて算出した金額から2,187,500円を控除した金額40,000,00060,000,000(イ)の金額に65%を乗じて算出した金額から5,187,500円を控除した金額80,000,000円以上(イ)の金額に75%を乗じて算出した金額から12,187,500円を控除した金額

(注) この表において「調整所得金額」とは、新法第90条第1項第1号(変動所得及び臨時所得の平均課税)に規定する調整所得金額をいう。
(備考)
(1)課税総所得金額、調整所得金額又は課税退職所得金額に係る税額を求めるには、課税総所得金額、調整所得金額又は課税退職所得金額に応じ、「課税総所得金額、調整所得金額又は課税退職所得金額(イ)」欄の該当する行を求めるものとし、その行の「税額(ロ)」欄に記載されている金額が、その求める税額である。
(2)附則第3条第2項(昭和46年分の所得税の所得控除等及び税額の計算に係る特例)の規定により読み替えられた新法第90条第2項に規定する割合を求めるには、調整所得金額に応じ、「課税総所得金額、調整所得金額又は課税退職所得金額(イ)」欄の該当する行を求めるものとし、その行の「(ロ)の(イ)に対する割合」欄に記載されている率が、その求める割合である。

附則別表第2 昭和46年分の山林所得に係る所得税の簡易税額表

(一)
課税山林所得金額税額課税山林所得金額税額課税山林所得金額税額
以上未満以上未満以上未満
1,000円未満50,00051,0005,000137,000139,00013,700
1,0002,00010051,00052,0005,100139,000141,00013,900
2,0003,00020052,00053,0005,200141,000143,00014,100
3,0004,00030053,00054,0005,300143,000145,00014,300
4,0005,00040054,00055,0005,400145,000147,00014,500
5,0006,00050055,00056,0005,500147,000149,00014,700
6,0007,00060056,00057,0005,600149,000151,00014,900
7,0008,00070057,00058,0005,700151,000153,00015,100
8,0009,00080058,00059,0005,800153,000155,00015,300
9,00010,00090059,00060,0005,900155,000157,00015,500
10,00011,0001,00060,00061,0006,000157,000159,00015,700
11,00012,0001,10061,00062,0006,100159,000161,00015,900
12,00013,0001,20062,00063,0006,200161,000163,00016,100
13,00014,0001,30063,00065,0006,300163,000165,00016,300
14,00015,0001,40065,00067,0006,500165,000167,00016,500
15,00016,0001,50067,00069,0006,700167,000169,00016,700
16,00017,0001,60069,00071,0006,900169,000171,00016,900
17,00018,0001,70071,00073,0007,100171,000173,00017,100
18,00019,0001,80073,00075,0007,300173,000175,00017,300
19,00020,0001,90075,00077,0007,500175,000177,00017,500
20,00021,0002,00077,00079,0007,700177,000179,00017,700
21,00022,0002,10079,00081,0007,900179,000181,00017,900
22,00023,0002,20081,00083,0008,100181,000183,00018,100
23,00024,0002,30083,00085,0008,300183,000185,00018,300
24,00025,0002,40085,00087,0008,500185,000187,00018,500
25,00026,0002,50087,00089,0008,700187,000189,00018,700
26,00027,0002,60089,00091,0008,900189,000191,00018,900
27,00028,0002,70091,00093,0009,100191,000193,00019,100
28,00029,0002,80093,00095,0009,300193,000195,00019,300
29,00030,0002,90095,00097,0009,500195,000198,00019,500
30,00031,0003,00097,00099,0009,700198,000201,00019,800
31,00032,0003,10099,000101,0009,900201,000204,00020,100
32,00033,0003,200101,000103,00010,100204,000207,00020,400
33,00034,0003,300103,000105,00010,300207,000210,00020,700
34,00035,0003,400105,000107,00010,500210,000213,00021,000
35,00036,0003,500107,000109,00010,700213,000216,00021,300
36,00037,0003,600109,000111,00010,900216,000219,00021,600
37,00038,0003,700111,000113,00011,100219,000222,00021,900
38,00039,0003,800113,000115,00011,300222,000225,00022,200
39,00040,0003,900115,000117,00011,500225,000228,00022,500
40,00041,0004,000117,000119,00011,700228,000231,00022,800
41,00042,0004,100119,000121,00011,900231,000234,00023,100
42,00043,0004,200121,000123,00012,100234,000237,00023,400
43,00044,0004,300123,000125,00012,300237,000240,00023,700
44,00045,0004,400125,000127,00012,500240,000243,00024,000
45,00046,0004,500127,000129,00012,700243,000246,00024,300
46,00047,0004,600129,000131,00012,900246,000249,00024,600
47,00048,0004,700131,000133,00013,100249,000252,00024,900
48,00049,0004,800133,000135,00013,300252,000255,00025,200
49,00050,0004,900135,000137,00013,500255,000258,00025,500

(二)
課税山林所得金額税額課税山林所得金額税額課税山林所得金額税額
以上未満以上未満以上未満
258,000261,00025,800414,000418,00041,400614,000618,00061,400
261,000264,00026,100418,000422,00041,800618,000622,00061,800
264,000267,00026,400422,000426,00042,200622,000626,00062,200
267,000270,00026,700426,000430,00042,600626,000630,00062,600
270,000273,00027,000430,000434,00043,000630,000634,00063,000
273,000276,00027,300434,000438,00043,400634,000638,00063,400
276,000279,00027,600438,000442,00043,800638,000642,00063,800
279,000282,00027,900442,000446,00044,200642,000646,00064,200
282,000285,00028,200446,000450,00044,600646,000650,00064,600
285,000288,00028,500450,000454,00045,000650,000655,00065,000
288,000291,00028,800454,000458,00045,400655,000660,00065,500
291,000294,00029,100458,000462,00045,800660,000665,00066,000
294,000297,00029,400462,000466,00046,200665,000670,00066,500
297,000300,00029,700466,000470,00046,600670,000675,00067,000
300,000303,00030,000470,000474,00047,000675,000680,00067,500
303,000306,00030,300474,000478,00047,400680,000685,00068,000
306,000309,00030,600478,000482,00047,800685,000690,00068,500
309,000312,00030,900482,000486,00048,200690,000695,00069,000
312,000315,00031,200486,000490,00048,600695,000700,00069,500
315,000318,00031,500490,000494,00049,000700,000705,00070,000
318,000321,00031,800494,000498,00049,400705,000710,00070,500
321,000324,00032,100498,000502,00049,800710,000715,00071,000
324,000327,00032,400502,000506,00050,200715,000720,00071,500
327,000330,00032,700506,000510,00050,600720,000725,00072,000
330,000333,00033,000510,000514,00051,000725,000730,00072,500
333,000336,00033,300514,000518,00051,400730,000735,00073,000
336,000339,00033,600518,000522,00051,800735,000740,00073,500
339,000342,00033,900522,000526,00052,200740,000745,00074,000
342,000345,00034,200526,000530,00052,600745,000750,00074,500
345,000348,00034,500530,000534,00053,000750,000755,00075,000
348,000351,00034,800534,000538,00053,400755,000760,00075,500
351,000354,00035,100538,000542,00053,800760,000765,00076,000
354,000357,00035,400542,000546,00054,200765,000770,00076,500
357,000360,00035,700546,000550,00054,600770,000775,00077,000
360,000363,00036,000550,000554,00055,000775,000780,00077,500
363,000366,00036,300554,000558,00055,400780,000785,00078,000
366,000369,00036,600558,000562,00055,800785,000790,00078,500
369,000372,00036,900562,000566,00056,200790,000795,00079,000
372,000375,00037,200566,000570,00056,600795,000800,00079,500
375,000378,00037,500570,000574,00057,000800,000805,00080,000
378,000381,00037,800574,000578,00057,400805,000810,00080,500
381,000384,00038,100578,000582,00057,800810,000815,00081,000
384,000387,00038,400582,000586,00058,200815,000820,00081,500
387,000390,00038,700586,000590,00058,600820,000825,00082,000
390,000394,00039,000590,000594,00059,000825,000830,00082,500
394,000398,00039,400594,000598,00059,400830,000835,00083,000
398,000402,00039,800598,000602,00059,800835,000840,00083,500
402,000406,00040,200602,000606,00060,200840,000845,00084,000
406,000410,00040,600606,000610,00060,600845,000850,00084,500
410,000414,00041,000610,000614,00061,000850,000855,00085,000

(三)
課税山林所得金額税額課税山林所得金額税額課税山林所得金額税額
以上未満以上未満以上未満
855,000860,00085,5001,105,0001,110,000110,5001,355,0001,360,000135,500
860,000865,00086,0001,110,0001,115,000111,0001,360,0001,365,000136,000
865,000870,00086,5001,115,0001,120,000111,5001,365,0001,370,000136,500
870,000875,00087,0001,120,0001,125,000112,0001,370,0001,375,000137,000
875,000880,00087,5001,125,0001,130,000112,5001,375,0001,380,000137,500
880,000885,00088,0001,130,0001,135,000113,0001,380,0001,385,000138,000
885,000890,00088,5001,135,0001,140,000113,5001,385,0001,390,000138,500
890,000895,00089,0001,140,0001,145,000114,0001,390,0001,395,000139,000
895,000900,00089,5001,145,0001,150,000114,5001,395,0001,400,000139,500
900,000905,00090,0001,150,0001,155,000115,0001,400,0001,405,000140,000
905,000910,00090,5001,155,0001,160,000115,5001,405,0001,410,000140,500
910,000915,00091,0001,160,0001,165,000116,0001,410,0001,415,000141,000
915,000920,00091,5001,165,0001,170,000116,5001,415,0001,420,000141,500
920,000925,00092,0001,170,0001,175,000117,0001,420,0001,425,000142,000
925,000930,00092,5001,175,0001,180,000117,5001,425,0001,430,000142,500
930,000935,00093,0001,180,0001,185,000118,0001,430,0001,435,000143,000
935,000940,00093,5001,185,0001,190,000118,5001,435,0001,440,000143,500
940,000945,00094,0001,190,0001,195,000119,0001,440,0001,445,000144,000
945,000950,00094,5001,195,0001,200,000119,5001,445,0001,450,000144,500
950,000955,00095,0001,200,0001,205,000120,0001,450,0001,455,000145,000
955,000960,00095,5001,205,0001,210,000120,5001,455,0001,460,000145,500
960,000965,00096,0001,210,0001,215,000121,0001,460,0001,465,000146,000
965,000970,00096,5001,215,0001,220,000121,5001,465,0001,470,000146,500
970,000975,00097,0001,220,0001,225,000122,0001,470,0001,475,000147,000
975,000980,00097,5001,225,0001,230,000122,5001,475,0001,480,000147,500
980,000985,00098,0001,230,0001,235,000123,0001,480,0001,485,000148,000
985,000990,00098,5001,235,0001,240,000123,5001,485,0001,490,000148,500
990,000995,00099,0001,240,0001,245,000124,0001,490,0001,495,000149,000
995,0001,000,00099,5001,245,0001,250,000124,5001,495,0001,500,000149,500
1,000,0001,005,000100,0001,250,0001,255,000125,0001,500,0001,505,000150,000
1,005,0001,010,000100,5001,255,0001,260,000125,5001,505,0001,510,000150,500
1,010,0001,015,000101,0001,260,0001,265,000126,0001,510,0001,515,000151,000
1,015,0001,020,000101,5001,265,0001,270,000126,5001,515,0001,520,000151,500
1,020,0001,025,000102,0001,270,0001,275,000127,0001,520,0001,525,000152,100
1,025,0001,030,000102,5001,275,0001,280,000127,5001,525,0001,530,000152,600
1,030,0001,035,000103,0001,280,0001,285,000128,0001,530,0001,535,000153,100
1,035,0001,040,000103,5001,285,0001,290,000128,5001,535,0001,540,000153,600
1,040,0001,045,000104,0001,290,0001,295,000129,0001,540,0001,545,000154,200
1,045,0001,050,000104,5001,295,0001,300,000129,5001,545,0001,550,000154,700
1,050,0001,055,000105,0001,300,0001,305,000130,0001,550,0001,555,000155,200
1,055,0001,060,000105,5001,305,0001,310,000130,5001,555,0001,560,000155,700
1,060,0001,065,000106,0001,310,0001,315,000131,0001,560,0001,565,000156,300
1,065,0001,070,000106,5001,315,0001,320,000131,5001,565,0001,570,000156,800
1,070,0001,075,000107,0001,320,0001,325,000132,0001,570,0001,575,000157,300
1,075,0001,080,000107,5001,325,0001,330,000132,5001,575,0001,580,000157,800
1,080,0001,085,000108,0001,330,0001,335,000133,0001,580,0001,585,000158,400
1,085,0001,090,000108,5001,335,0001,340,000133,5001,585,0001,590,000158,900
1,090,0001,095,000109,0001,340,0001,345,000134,0001,590,0001,595,000159,400
1,095,0001,100,000109,5001,345,0001,350,000134,5001,595,0001,600,000159,900
1,100,0001,105,000110,0001,350,0001,355,000135,0001,600,0001,605,000160,500

(四)
課税山林所得金額税額課税山林所得金額税額課税山林所得金額税額
以上未満以上未満以上未満
 
1,605,0001,610,000161,0001,855,0001,860,000187,2006,000,0007,500,000課税山林所得金額に16.5%を乗じて算出した金額から255,000円を控除した金額
1,610,0001,615,000161,5001,860,0001,865,000187,800
1,615,0001,620,000162,0001,865,0001,870,000188,300
1,620,0001,625,000162,6001,870,0001,875,000188,800
1,625,0001,630,000163,1001,875,0001,880,000189,300
1,630,0001,635,000163,6001,880,0001,885,000189,9007,500,0008,000,000課税山林所得金額に17.2%を乗じて算出した金額から307,500円を控除した金額
1,635,0001,640,000164,1001,885,0001,890,000190,400
1,640,0001,645,000164,7001,890,0001,895,000190,900
1,645,0001,650,000165,2001,895,0001,900,000191,400
1,650,0001,655,000165,7001,900,0001,905,000192,000
1,655,0001,660,000166,2001,905,0001,910,000192,5008,000,00010,000,000課税山林所得金額に18.7%を乗じて算出した金額から427,500円を控除した金額
1,660,0001,665,000166,8001,910,0001,915,000193,000
1,665,0001,670,000167,3001,915,0001,920,000193,500
1,670,0001,675,000167,8001,920,0001,925,000194,100
1,675,0001,680,000168,3001,925,0001,930,000194,600
1,680,0001,685,000168,9001,930,0001,935,000195,10010,000,00012,500,000課税山林所得金額に21.7%を乗じて算出した金額から727,500円を控除した金額
1,685,0001,690,000169,4001,935,0001,940,000195,600
1,690,0001,695,000169,9001,940,0001,945,000196,200
1,695,0001,700,000170,4001,945,0001,950,000196,700
1,700,0001,705,000171,0001,950,0001,955,000197,200
1,705,0001,710,000171,5001,955,0001,960,000197,70012,500,00013,000,000課税山林所得金額に22.5%を乗じて算出した金額から827,500円を控除した金額
1,710,0001,715,000172,0001,960,0001,965,000198,300
1,715,0001,720,000172,5001,965,0001,970,000198,800
1,720,0001,725,000173,1001,970,0001,975,000199,300
1,725,0001,730,000173,6001,975,0001,980,000199,800
1,730,0001,735,000174,1001,980,0001,985,000200,40013,000,00015,000,000課税山林所得金額に24.7%を乗じて算出した金額から1,113,500円を控除した金額
1,735,0001,740,000174,6001,985,0001,990,000200,900
1,740,0001,745,000175,2001,990,0001,995,000201,400
1,745,0001,750,000175,7001,995,0002,000,000201,900
1,750,0001,755,000176,200   
1,755,0001,760,000176,7002,000,0003,000,000課税山林所得金額に12%を乗じて算出した金額から37,500円を控除した金額15,000,00016,000,000課税山林所得金額に25.5%を乗じて算出した金額から1,233,500円を控除した金額
1,760,0001,765,000177,300
1,765,0001,770,000177,800
1,770,0001,775,000178,300
1,775,0001,780,000178,800
1,780,0001,785,000179,4003,000,0004,000,000課税山林所得金額に12.5%を乗じて算出した金額から52,500円を控除した金額16,000,00017,500,000課税山林所得金額に27.7%を乗じて算出した金額から1,585,500円を控除した金額
1,785,0001,790,000179,900
1,790,0001,795,000180,400
1,795,0001,800,000180,900
1,800,0001,805,000181,500
1,805,0001,810,000182,0004,000,0004,500,000課税山林所得金額に14%を乗じて算出した金額から112,500円を控除した金額17,500,00019,000,000課税山林所得金額に28.7%を乗じて算出した金額から1,760,500円を控除した金額
1,810,0001,815,000182,500
1,815,0001,820,000183,000
1,820,0001,825,000183,600
1,825,0001,830,000184,100
1,830,0001,835,000184,6004,500,0006,000,000課税山林所得金額に14.5%を乗じて算出した金額から135,000円を控除した金額19,000,00020,000,000課税山林所得金額に31%を乗じて算出した金額から2,197,500円を控除した金額
1,835,0001,840,000185,100
1,840,0001,845,000185,700
1,845,0001,850,000186,200
1,850,0001,855,000186,700

(五)
課税山林所得金額税額課税山林所得金額税額課税山林所得金額税額
以上未満以上未満以上未満
   
20,000,00022,000,000課税山林所得金額に32%を乗じて算出した金額から2,397,500円を控除した金額40,000,00045,000,000課税山林所得金額に47%を乗じて算出した金額から6,707,500円を控除した金額200,000,000300,000,000課税山林所得金額に65%を乗じて算出した金額から25,937,500円を控除した金額
22,000,00025,000,000課税山林所得金額に35%を乗じて算出した金額から3,057,500円を控除した金額45,000,00050,000,000課税山林所得金額に50%を乗じて算出した金額から8,057,500円を控除した金額300,000,000400,000,000課税山林所得金額に70%を乗じて算出した金額から40,937,500円を控除した金額
25,000,00030,000,000課税山林所得金額に39%を乗じて算出した金額から4,057,500円を控除した金額50,000,00060,000,000課税山林所得金額に51.2%を乗じて算出した金額から8,657,500円を控除した金額4億円以上課税山林所得金額に75%を乗じて算出した金額から60,937,500円を控除した金額
30,000,00035,000,000課税山林所得金額に43%を乗じて算出した金額から5,257,500円を控除した金額60,000,000100,000,000課税山林所得金額に55%を乗じて算出した金額から10,937,500円を控除した金額
35,000,00040,000,000課税山林所得金額に46%を乗じて算出した金額から6,307,500円を控除した金額100,000,000200,000,000課税山林所得金額に60%を乗じて算出した金額から15,937,500円を控除した金額

(備考) 課税山林所得金額に係る税額を求めるには、課税山林所得金額に応じ、「課税山林所得金額」欄の該当する行を求めるものとし、その行の「税額」欄に記載されている金額が、その求める税額である。

附則別表第3 昭和47年分の所得税に係る予定納税基準額の算出率の表

昭和46年分の課税総所得金額等に係る所得税の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
昭和46年分の課税総所得金額等
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
2131000円未満2131000円未満2131000円未満2251000円未満2251000円未満2251000円未満2371000円未満2371000円未満
85            237460237510
90      2255502258802251,3404602,3805103,440
952137,4402137,6102137,7805507,9408808,3601,3409,0602,3809,2303,4409,390
977,44012,0007,61012,0007,78012,0007,94012,0008,36012,0009,06012,0009,23012,0009,39012,000

(注)
(一) この表は、昭和46年分の課税総所得金額等が1,200万円未満である者について適用する表である。
(二) この表における用語については、次に定めるところによる。
(1)「昭和46年分の課税総所得金額等」とは、附則第4条第1項第2号(昭和47年分の所得税に係る予定納税基準額の計算の特例)に規定する課税総所得金額等をいう。
(2)「扶養親族等の数」とは、昭和46年分の所得税につき附則第3条第2項(昭和46年分の所得税の所得控除等及び税額の計算に係る特例)の規定により読み替えられた新法第57条第3項(事業に専従する親族がある場合の必要経費の特例等)の規定の適用を受けた同項に規定する事業専従者、附則第3条第2項の規定により読み替えられた新法第83条(配偶者控除)の規定の適用を受けた控除対象配偶者及び附則第3条第2項の規定により読み替えられた新法第84条(扶養控除)の規定の適用を受けた扶養親族の数の合計をいう。
(三) 昭和46年分の課税総所得金額等が1,200万円以上である者については、この表によらず、附則第4条第1項第1号に掲げる金額から10万円を控除した金額が昭和47年分の所得税に係る予定納税基準額である。

附則別表第4 昭和46年分の年末調整のための給与所得の源泉徴収税額表

(一)
課税給与所得金額税額課税給与所得金額税額課税給与所得金額税額
以上未満以上未満以上未満
1,000円未満50,00051,0005,000137,000139,00013,700
1,0002,00010051,00052,0005,100139,000141,00013,900
2,0003,00020052,00053,0005,200141,000143,00014,100
3,0004,00030053,00054,0005,300143,000145,00014,300
4,0005,00040054,00055,0005,400145,000147,00014,500
5,0006,00050055,00056,0005,500147,000149,00014,700
6,0007,00060056,00057,0005,600149,000151,00014,900
7,0008,00070057,00058,0005,700151,000153,00015,100
8,0009,00080058,00059,0005,800153,000155,00015,300
9,00010,00090059,00060,0005,900155,000157,00015,500
10,00011,0001,00060,00061,0006,000157,000159,00015,700
11,00012,0001,10061,00062,0006,100159,000161,00015,900
12,00013,0001,20062,00063,0006,200161,000163,00016,100
13,00014,0001,30063,00065,0006,300163,000165,00016,300
14,00015,0001,40065,00067,0006,500165,000167,00016,500
15,00016,0001,50067,00069,0006,700167,000169,00016,700
16,00017,0001,60069,00071,0006,900169,000171,00016,900
17,00018,0001,70071,00073,0007,100171,000173,00017,100
18,00019,0001,80073,00075,0007,300173,000175,00017,300
19,00020,0001,90075,00077,0007,500175,000177,00017,500
20,00021,0002,00077,00079,0007,700177,000179,00017,700
21,00022,0002,10079,00081,0007,900179,000181,00017,900
22,00023,0002,20081,00083,0008,100181,000183,00018,100
23,00024,0002,30083,00085,0008,300183,000185,00018,300
24,00025,0002,40085,00087,0008,500185,000187,00018,500
25,00026,0002,50087,00089,0008,700187,000189,00018,700
26,00027,0002,60089,00091,0008,900189,000191,00018,900
27,00028,0002,70091,00093,0009,100191,000193,00019,100
28,00029,0002,80093,00095,0009,300193,000195,00019,300
29,00030,0002,90095,00097,0009,500195,000198,00019,500
30,00031,0003,00097,00099,0009,700198,000201,00019,800
31,00032,0003,10099,000101,0009,900201,000204,00020,100
32,00033,0003,200101,000103,00010,100204,000207,00020,400
33,00034,0003,300103,000105,00010,300207,000210,00020,700
34,00035,0003,400105,000107,00010,500210,000213,00021,000
35,00036,0003,500107,000109,00010,700213,000216,00021,300
36,00037,0003,600109,000111,00010,900216,000219,00021,600
37,00038,0003,700111,000113,00011,100219,000222,00021,900
38,00039,0003,800113,000115,00011,300222,000225,00022,200
39,00040,0003,900115,000117,00011,500225,000228,00022,500
40,00041,0004,000117,000119,00011,700228,000231,00022,800
41,00042,0004,100119,000121,00011,900231,000234,00023,100
42,00043,0004,200121,000123,00012,100234,000237,00023,400
43,00044,0004,300123,000125,00012,300237,000240,00023,700
44,00045,0004,400125,000127,00012,500240,000243,00024,000
45,00046,0004,500127,000129,00012,700243,000246,00024,300
46,00047,0004,600129,000131,00012,900246,000249,00024,600
47,00048,0004,700131,000133,00013,100249,000252,00024,900
48,00049,0004,800133,000135,00013,300252,000255,00025,200
49,00050,0004,900135,000137,00013,500255,000258,00025,500

(二)
課税給与所得金額税額課税給与所得金額税額課税給与所得金額税額
以上未満以上未満以上未満
258,000261,00025,800414,000418,00042,100614,000618,00066,200
261,000264,00026,100418,000422,00042,600618,000622,00066,700
264,000267,00026,400422,000426,00043,100622,000626,00067,200
267,000270,00026,700426,000430,00043,600626,000630,00067,700
270,000273,00027,000430,000434,00044,100630,000634,00068,200
273,000276,00027,300434,000438,00044,500634,000638,00068,700
276,000279,00027,600438,000442,00045,000638,000642,00069,200
279,000282,00027,900442,000446,00045,500642,000646,00069,700
282,000285,00028,200446,000450,00046,000646,000650,00070,200
285,000288,00028,500450,000454,00046,500650,000655,00070,700
288,000291,00028,800454,000458,00046,900655,000660,00071,300
291,000294,00029,100458,000462,00047,400660,000665,00072,000
294,000297,00029,400462,000466,00047,900665,000670,00072,600
297,000300,00029,700466,000470,00048,400670,000675,00073,200
300,000303,00030,000470,000474,00048,900675,000680,00073,800
303,000306,00030,300474,000478,00049,300680,000685,00074,500
306,000309,00030,600478,000482,00049,800685,000690,00075,100
309,000312,00030,900482,000486,00050,300690,000695,00075,700
312,000315,00031,200486,000490,00050,800695,000700,00076,300
315,000318,00031,500490,000494,00051,300700,000705,00077,000
318,000321,00031,800494,000498,00051,700705,000710,00077,600
321,000324,00032,200498,000502,00052,200710,000715,00078,200
324,000327,00032,500502,000506,00052,700715,000720,00078,800
327,000330,00032,800506,000510,00053,200720,000725,00079,500
330,000333,00033,100510,000514,00053,700725,000730,00080,100
333,000336,00033,400514,000518,00054,100730,000735,00080,700
336,000339,00033,700518,000522,00054,600735,000740,00081,300
339,000342,00034,000522,000526,00055,100740,000745,00082,000
342,000345,00034,400526,000530,00055,600745,000750,00082,600
345,000348,00034,700530,000534,00056,100750,000755,00083,200
348,000351,00035,000534,000538,00056,500755,000760,00083,800
351,000354,00035,300538,000542,00057,000760,000765,00084,500
354,000357,00035,600542,000546,00057,500765,000770,00085,100
357,000360,00035,900546,000550,00058,000770,000775,00085,700
360,000363,00036,300550,000554,00058,500775,000780,00086,300
363,000366,00036,600554,000558,00058,900780,000785,00087,000
366,000369,00036,900558,000562,00059,400785,000790,00087,600
369,000372,00037,200562,000566,00059,900790,000795,00088,200
372,000375,00037,500566,000570,00060,400795,000800,00088,800
375,000378,00037,800570,000574,00060,900800,000805,00089,500
378,000381,00038,100574,000578,00061,300805,000810,00090,200
381,000384,00038,500578,000582,00061,800810,000815,00090,900
384,000387,00038,800582,000586,00062,300815,000820,00091,600
387,000390,00039,100586,000590,00062,800820,000825,00092,300
390,000394,00039,400590,000594,00063,300825,000830,00093,000
394,000398,00039,800594,000598,00063,700830,000835,00093,700
398,000402,00040,200598,000602,00064,200835,000840,00094,400
402,000406,00040,700602,000606,00064,700840,000845,00095,100
406,000410,00041,200606,000610,00065,200845,000850,00095,800
410,000414,00041,700610,000614,00065,700850,000855,00096,500

(三)
課税給与所得金額税額課税給与所得金額税額課税給与所得金額税額
以上未満以上未満以上未満
855,000860,00097,2001,105,0001,110,000133,2001,355,0001,360,000172,500
860,000865,00097,9001,110,0001,115,000133,9001,360,0001,365,000173,400
865,000870,00098,6001,115,0001,120,000134,6001,365,0001,370,000174,200
870,000875,00099,3001,120,0001,125,000135,4001,370,0001,375,000175,000
875,000880,000100,0001,125,0001,130,000136,1001,375,0001,380,000175,800
880,000885,000100,7001,130,0001,135,000136,8001,380,0001,385,000176,700
885,000890,000101,4001,135,0001,140,000137,5001,385,0001,390,000177,500
890,000895,000102,1001,140,0001,145,000138,3001,390,0001,395,000178,300
895,000900,000102,8001,145,0001,150,000139,0001,395,0001,400,000179,100
900,000905,000103,5001,150,0001,155,000139,7001,400,0001,405,000180,000
905,000910,000104,2001,155,0001,160,000140,4001,405,0001,410,000180,800
910,000915,000104,9001,160,0001,165,000141,2001,410,0001,415,000181,600
915,000920,000105,6001,165,0001,170,000141,9001,415,0001,420,000182,400
920,000925,000106,4001,170,0001,175,000142,6001,420,0001,425,000183,300
925,000930,000107,1001,175,0001,180,000143,3001,425,0001,430,000184,100
930,000935,000107,8001,180,0001,185,000144,1001,430,0001,435,000184,900
935,000940,000108,5001,185,0001,190,000144,8001,435,0001,440,000185,700
940,000945,000109,3001,190,0001,195,000145,5001,440,0001,445,000186,600
945,000950,000110,0001,195,0001,200,000146,2001,445,0001,450,000187,400
950,000955,000110,7001,200,0001,205,000147,0001,450,0001,455,000188,200
955,000960,000111,4001,205,0001,210,000147,8001,455,0001,460,000189,000
960,000965,000112,2001,210,0001,215,000148,6001,460,0001,465,000189,900
965,000970,000112,9001,215,0001,220,000149,4001,465,0001,470,000190,700
970,000975,000113,6001,220,0001,225,000150,3001,470,0001,475,000191,500
975,000980,000114,3001,225,0001,230,000151,1001,475,0001,480,000192,300
980,000985,000115,1001,230,0001,235,000151,9001,480,0001,485,000193,200
985,000990,000115,8001,235,0001,240,000152,7001,485,0001,490,000194,000
990,000995,000116,5001,240,0001,245,000153,6001,490,0001,495,000194,800
995,0001,000,000117,2001,245,0001,250,000154,4001,495,0001,500,000195,600
1,000,0001,005,000118,0001,250,0001,255,000155,2001,500,0001,505,000196,500
1,005,0001,010,000118,7001,255,0001,260,000156,0001,505,0001,510,000197,300
1,010,0001,015,000119,4001,260,0001,265,000156,9001,510,0001,515,000198,200
1,015,0001,020,000120,1001,265,0001,270,000157,7001,515,0001,520,000199,000
1,020,0001,025,000120,9001,270,0001,275,000158,5001,520,0001,525,000199,900
1,025,0001,030,000121,6001,275,0001,280,000159,3001,525,0001,530,000200,800
1,030,0001,035,000122,3001,280,0001,285,000160,2001,530,0001,535,000201,600
1,035,0001,040,000123,0001,285,0001,290,000161,0001,535,0001,540,000202,500
1,040,0001,045,000123,8001,290,0001,295,000161,8001,540,0001,545,000203,300
1,045,0001,050,000124,5001,295,0001,300,000162,6001,545,0001,550,000204,200
1,050,0001,055,000125,2001,300,0001,305,000163,5001,550,0001,555,000205,100
1,055,0001,060,000125,9001,305,0001,310,000164,3001,555,0001,560,000205,900
1,060,0001,065,000126,7001,310,0001,315,000165,1001,560,0001,565,000206,800
1,065,0001,070,000127,4001,315,0001,320,000165,9001,565,0001,570,000207,600
1,070,0001,075,000128,1001,320,0001,325,000166,8001,570,0001,575,000208,500
1,075,0001,080,000128,8001,325,0001,330,000167,6001,575,0001,580,000209,400
1,080,0001,085,000129,6001,330,0001,335,000168,4001,580,0001,585,000210,200
1,085,0001,090,000130,3001,335,0001,340,000169,2001,585,0001,590,000211,100
1,090,0001,095,000131,0001,340,0001,345,000170,1001,590,0001,595,000211,900
1,095,0001,100,000131,7001,345,0001,350,000170,9001,595,0001,600,000212,800
1,100,0001,105,000132,5001,350,0001,355,000171,7001,600,0001,605,000213,700

(四)
課税給与所得金額税額課税給与所得金額税額課税給与所得金額税額
以上未満以上未満以上未満
 
1,605,0001,610,000214,6001,830,0001,835,000256,7002,600,0003,000,000課税給与所得金額に24.7%を乗じて算出した金額から222,700円を控除した金額
1,610,0001,615,000215,5001,835,0001,840,000257,600
1,615,0001,620,000216,5001,840,0001,845,000258,500
1,620,0001,625,000217,4001,845,0001,850,000259,500
1,625,0001,630,000218,3001,850,0001,855,000260,400
1,630,0001,635,000219,3001,855,0001,860,000261,3003,000,0003,200,000課税給与所得金額に25.5%を乗じて算出した金額から246,700円を控除した金額
1,635,0001,640,000220,2001,860,0001,865,000262,300
1,640,0001,645,000221,1001,865,0001,870,000263,200
1,645,0001,650,000222,1001,870,0001,875,000264,100
1,650,0001,655,000223,0001,875,0001,880,000265,100
1,655,0001,660,000223,9001,880,0001,885,000266,0003,200,0003,500,000課税給与所得金額に27.7%を乗じて算出した金額から317,100円を控除した金額
1,660,0001,665,000224,9001,885,0001,890,000266,900
1,665,0001,670,000225,8001,890,0001,895,000267,900
1,670,0001,675,000226,7001,895,0001,900,000268,800
1,675,0001,680,000227,7001,900,0001,905,000269,800
1,680,0001,685,000228,6001,905,0001,910,000270,7003,500,0003,800,000課税給与所得金額に28.7%を乗じて算出した金額から352,100円を控除した金額
1,685,0001,690,000229,5001,910,0001,915,000271,600
1,690,0001,695,000230,5001,915,0001,920,000272,600
1,695,0001,700,000231,4001,920,0001,925,000273,500
1,700,0001,705,000232,4001,925,0001,930,000274,400
1,705,0001,710,000233,3001,930,0001,935,000275,4003,800,0004,000,000課税給与所得金額に31%を乗じて算出した金額から439,500円を控除した金額
1,710,0001,715,000234,2001,935,0001,940,000276,300
1,715,0001,720,000235,2001,940,0001,945,000277,200
1,720,0001,725,000236,1001,945,0001,950,000278,200
1,725,0001,730,000237,0001,950,0001,955,000279,100
1,730,0001,735,000238,0001,955,0001,960,000280,0004,000,0004,282,000課税給与所得金額に32%を乗じて算出した金額から479,500円を控除した金額
1,735,0001,740,000238,9001,960,0001,965,000281,000
1,740,0001,745,000239,8001,965,0001,970,000281,900
1,745,0001,750,000240,8001,970,0001,975,000282,800
1,750,0001,755,000241,7001,975,0001,980,000283,800
1,755,0001,760,000242,6001,980,0001,985,000284,7004,282,000円890,700円
1,760,0001,765,000243,6001,985,0001,990,000285,600
1,765,0001,770,000244,5001,990,0001,995,000286,600
1,770,0001,775,000245,4001,995,0002,000,000287,500
1,775,0001,780,000246,400   
1,780,0001,785,000247,3002,000,0002,500,000課税給与所得金額に21.7%を乗じて算出した金額から145,500円を控除した金額
1,785,0001,790,000248,200
1,790,0001,795,000249,200
1,795,0001,800,000250,100
1,800,0001,805,000251,100
1,805,0001,810,000252,0002,500,0002,600,000課税給与所得金額に22.5%を乗じて算出した金額から165,500円を控除した金額
1,810,0001,815,000252,900
1,815,0001,820,000253,900
1,820,0001,825,000254,800
1,825,0001,830,000255,700

(注) この表において「課税給与所得金額」とは、附則第3条第2項(昭和46年分の所得税の所得控除等及び税額の計算に係る特例)の規定により読み替えられた新法第190条第2号(年末調整)に規定する給与所得控除後の給与等の金額から同号イからニまでに掲げる金額の合計額を控除した金額をいう。
(備考) 税額の求め方は、次のとおりである。
(一) まず、この表の附表によりその年中の給与等の金額に応じて求めた同表の給与所得控除後の給与等の金額から、次に掲げる金額を控除した金額を求める。
(1)その年中の給与等の金額から控除される社会保険料がある場合には、その金額
(2)給与所得者の保険料控除申告書により申告された社会保険料の金額がある場合には、その金額
(3)給与所得者の保険料控除申告書により申告された小規模企業共済等掛金(新法第75条第1項(小規模企業共済等掛金控除)に規定する小規模企業共済等掛金をいう。)の額がある場合には、その金額
(4)給与所得者の保険料控除申告書により申告された生命保険料(新法第76条第1項(生命保険料控除)に規定する生命保険料をいう。以下同じ。)の金額がある場合には、次に掲げる場合の区分に応じそれぞれ次に掲げる金額
(イ) その生命保険料の金額の合計額が25,000円までの場合 当該合計額
(ロ) その生命保険料の金額の合計額が25,000円をこえ50,000円までの場合 当該合計額の2分の1に相当する金額と12,500円との合計額
(ハ) その生命保険料の金額の合計額が50,000円をこえる場合 37,500円
(5)給与所得者の保険料控除申告書により申告された損害保険料(新法第77条第1項(損害保険料控除)に規定する損害保険料をいう。以下同じ。)の金額がある場合には、次に掲げる場合の区分に応じそれぞれ次に掲げる金額
(イ) その損害保険料の金額のすべてが新法第77条第1項第1号に規定する契約に係るものである場合 当該金額の合計額(その合計額が2,000円をこえる場合には、2,000円)
(ロ) その損害保険料の金額のすべてが新法第77条第1項第2号に規定する契約に係るものである場合 当該金額の合計額(その合計額が10,000円をこえる場合には、10,000円)
(ハ) その損害保険料の金額のうちに新法第77条第1項第1号に規定する契約に係るものと同項第2号に規定する契約に係るものとがある場合 当該金額の合計額(その合計額が10,000円をこえる場合には、10,000円)。ただし、同項第1号に規定する契約に係る金額が2,000円をこえ、かつ、同項第2号に規定する契約に係る金額が8,000円未満である場合には、2,000円と同項第2号に規定する契約に係る金額との合計額とする。
(二) 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、寡婦又は勤労学生に該当する旨の記載がある場合(当該勤労学生が新法第2条第1項第32号ロ(定義)に掲げる生徒に該当する場合には、当該申告書に勤労学生に該当する旨の記載があるほか、新法第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場合)には、これらの一に該当するごとに115,000円(その者が特別障害者に該当する旨の記載がある場合には、155,000円)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場合には、その障害者1人につき115,000円(その者が特別障害者に該当する旨の記載がある場合には、155,000円)を、(一)により求めた金額から控除した金額を求める。
(三) 次に、(一)及び(二)により求めた金額から、
(1)給与所得者の扶養控除等申告書により申告された控除対象配偶者がある場合において、
(イ) 当該申告書により申告された扶養親族があるときは、配偶者控除の額、附則第3条第2項の規定により読み替えられた新法第84条第1項(扶養控除)の規定による扶養控除の額及び基礎控除の額の合計額を控除し、
(ロ) 当該申告書により申告された扶養親族がないときは、配偶者控除の額及び基礎控除の額の合計額を控除し、
(2)給与所得者の扶養控除等申告書により申告された控除対象配偶者がない場合において、
(イ) 当該申告書により申告された扶養親族があるときは、
(a) (b)に該当するときを除くほか、附則第3条第2項の規定により読み替えられた新法第84条第1項の規定による扶養控除の額及び基礎控除の額の合計額を控除し、
(b) 当該申告書に附則第3条第2項の規定により読み替えられた新法第84条第2項の規定に該当する旨の記載があるときは、同条第1項及び第2項の規定による扶養控除の額並びに基礎控除の額の合計額を控除し、
(ロ) 当該申告書により申告された扶養親族がないときは、基礎控除の額を控除し、それぞれその残額を求める。
(四) (三)により求めた残額に応じ、「課税給与所得金額」欄の該当する行を求め、その行の「税額」欄に記載されている金額が、その求める税額である。
(五) (一)から(四)までにより税額を求める場合において、(三)により求めた残額が2,000,000円以上の居住者のその残額に1,000円未満の端数があるときは、これを切り捨てた後の金額をその残額とみなすものとし、その居住者の税額に100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税額とする。

附則別表第4の附表  
(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
123,800円未満220,000222,00078,000320,000322,000158,000
123,800124,0001,000222,000224,00079,600322,000324,000159,600
124,000126,0001,200224,000226,00081,200324,000326,000161,200
126,000128,0002,800226,000228,00082,800326,000328,000162,800
128,000130,0004,400228,000230,00084,400328,000330,000164,400
130,000132,0006,000230,000232,00086,000330,000332,000166,000
132,000134,0007,600232,000234,00087,600332,000334,000167,600
134,000136,0009,200234,000236,00089,200334,000336,000169,200
136,000138,00010,800236,000238,00090,800336,000338,000170,800
138,000140,00012,400238,000240,00092,400338,000340,000172,400
140,000142,00014,000240,000242,00094,000340,000342,000174,000
142,000144,00015,600242,000244,00095,600342,000344,000175,600
144,000146,00017,200244,000246,00097,200344,000346,000177,200
146,000148,00018,800246,000248,00098,800346,000348,000178,800
148,000150,00020,400248,000250,000100,400348,000350,000180,400
150,000152,00022,000250,000252,000102,000350,000352,000182,000
152,000154,00023,600252,000254,000103,600352,000354,000183,600
154,000156,00025,200254,000256,000105,200354,000356,000185,200
156,000158,00026,800256,000258,000106,800356,000358,000186,800
158,000160,00028,400258,000260,000108,400358,000360,000188,400
160,000162,00030,000260,000262,000110,000360,000362,000190,000
162,000164,00031,600262,000264,000111,600362,000364,000191,600
164,000166,00033,200264,000266,000113,200364,000366,000193,200
166,000168,00034,800266,000268,000114,800366,000368,000194,800
168,000170,00036,400268,000270,000116,400368,000370,000196,400
170,000172,00038,000270,000272,000118,000370,000372,000198,000
172,000174,00039,600272,000274,000119,600372,000374,000199,600
174,000176,00041,200274,000276,000121,200374,000376,000201,200
176,000178,00042,800276,000278,000122,800376,000378,000202,800
178,000180,00044,400278,000280,000124,400378,000380,000204,400
180,000182,00046,000280,000282,000126,000380,000382,000206,000
182,000184,00047,600282,000284,000127,600382,000384,000207,600
184,000186,00049,200284,000286,000129,200384,000386,000209,200
186,000188,00050,800286,000288,000130,800386,000388,000210,800
188,000190,00052,400288,000290,000132,400388,000390,000212,400
190,000192,00054,000290,000292,000134,000390,000392,000214,000
192,000194,00055,600292,000294,000135,600392,000394,000215,600
194,000196,00057,200294,000296,000137,200394,000396,000217,200
196,000198,00058,800296,000298,000138,800396,000398,000218,800
198,000200,00060,400298,000300,000140,400398,000400,000220,400
200,000202,00062,000300,000302,000142,000400,000402,000222,000
202,000204,00063,600302,000304,000143,600402,000404,000223,600
204,000206,00065,200304,000306,000145,200404,000406,000225,200
206,000208,00066,800306,000308,000146,800406,000408,000226,800
208,000210,00068,400308,000310,000148,400408,000410,000228,400
210,000212,00070,000310,000312,000150,000410,000412,000230,000
212,000214,00071,600312,000314,000151,600412,000414,000231,600
214,000216,00073,200314,000316,000153,200414,000416,000233,200
216,000218,00074,800316,000318,000154,800416,000418,000234,800
218,000220,00076,400318,000320,000156,400418,000420,000236,400

(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
420,000422,000238,000520,000522,000318,000620,000622,000398,000
422,000424,000239,600522,000524,000319,600622,000624,000399,600
424,000426,000241,200524,000526,000321,200624,000626,000401,200
426,000428,000242,800526,000528,000322,800626,000628,000402,800
428,000430,000244,400528,000530,000324,400628,000630,000404,400
430,000432,000246,000530,000532,000326,000630,000632,000406,000
432,000434,000247,600532,000534,000327,600632,000634,000407,600
434,000436,000249,200534,000536,000329,200634,000636,000409,200
436,000438,000250,800536,000538,000330,800636,000638,000410,800
438,000440,000252,400538,000540,000332,400638,000640,000412,400
440,000442,000254,000540,000542,000334,000640,000642,000414,000
442,000444,000255,600542,000544,000335,600642,000644,000415,600
444,000446,000257,200544,000546,000337,200644,000646,000417,200
446,000448,000258,800546,000548,000338,800646,000648,000418,800
448,000450,000260,400548,000550,000340,400648,000650,000420,400
450,000452,000262,000550,000552,000342,000650,000652,000422,000
452,000454,000263,600552,000554,000343,600652,000654,000423,600
454,000456,000265,200554,000556,000345,200654,000656,000425,200
456,000458,000266,800556,000558,000346,800656,000658,000426,800
458,000460,000268,400558,000560,000348,400658,000660,000428,400
460,000462,000270,000560,000562,000350,000660,000662,000430,000
462,000464,000271,600562,000564,000351,600662,000664,000431,600
464,000466,000273,200564,000566,000353,200664,000666,000433,200
466,000468,000274,800566,000568,000354,800666,000668,000434,800
468,000470,000276,400568,000570,000356,400668,000670,000436,400
470,000472,000278,000570,000572,000358,000670,000672,000438,000
472,000474,000279,600572,000574,000359,600672,000674,000439,600
474,000476,000281,200574,000576,000361,200674,000676,000441,200
476,000478,000282,800576,000578,000362,800676,000678,000442,800
478,000480,000284,400578,000580,000364,400678,000680,000444,400
480,000482,000286,000580,000582,000366,000680,000682,000446,000
482,000484,000287,600582,000584,000367,600682,000684,000447,600
484,000486,000289,200584,000586,000369,200684,000686,000449,200
486,000488,000290,800586,000588,000370,800686,000688,000450,800
488,000490,000292,400588,000590,000372,400688,000690,000452,400
490,000492,000294,000590,000592,000374,000690,000692,000454,000
492,000494,000295,600592,000594,000375,600692,000694,000455,600
494,000496,000297,200594,000596,000377,200694,000696,000457,200
496,000498,000298,800596,000598,000378,800696,000698,000458,800
498,000500,000300,400598,000600,000380,400698,000700,000460,400
500,000502,000302,000600,000602,000382,000700,000702,000462,000
502,000504,000303,600602,000604,000383,600702,000704,000463,600
504,000506,000305,200604,000606,000385,200704,000706,000465,200
506,000508,000306,800606,000608,000386,800706,000708,000466,800
508,000510,000308,400608,000610,000388,400708,000710,000468,400
510,000512,000310,000610,000612,000390,000710,000712,000470,000
512,000514,000311,600612,000614,000391,600712,000714,000471,600
514,000516,000313,200614,000616,000393,200714,000716,000473,200
516,000518,000314,800616,000618,000394,800716,000718,000474,800
518,000520,000316,400618,000620,000396,400718,000720,000476,400

(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
720,000722,000478,000820,000822,000558,000920,000922,000638,000
722,000724,000479,600822,000824,000559,600922,000924,000639,600
724,000726,000481,200824,000826,000561,200924,000926,000641,200
726,000728,000482,800826,000828,000562,800926,000928,000642,800
728,000730,000484,400828,000830,000564,400928,000930,000644,400
730,000732,000486,000830,000832,000566,000930,000932,000646,000
732,000734,000487,600832,000834,000567,600932,000934,000647,600
734,000736,000489,200834,000836,000569,200934,000936,000649,200
736,000738,000490,800836,000838,000570,800936,000938,000650,800
738,000740,000492,400838,000840,000572,400938,000940,000652,400
740,000742,000494,000840,000842,000574,000940,000942,000654,000
742,000744,000495,600842,000844,000575,600942,000944,000655,600
744,000746,000497,200844,000846,000577,200944,000946,000657,200
746,000748,000498,800846,000848,000578,800946,000948,000658,800
748,000750,000500,400848,000850,000580,400948,000950,000660,400
750,000752,000502,000850,000852,000582,000950,000952,000662,000
752,000754,000503,600852,000854,000583,600952,000954,000663,600
754,000756,000505,200854,000856,000585,200954,000956,000665,200
756,000758,000506,800856,000858,000586,800956,000958,000666,800
758,000760,000508,400858,000860,000588,400958,000960,000668,400
760,000762,000510,000860,000862,000590,000960,000962,000670,000
762,000764,000511,600862,000864,000591,600962,000964,000671,600
764,000766,000513,200864,000866,000593,200964,000966,000673,200
766,000768,000514,800866,000868,000594,800966,000968,000674,800
768,000770,000516,400868,000870,000596,400968,000970,000676,400
770,000772,000518,000870,000872,000598,000970,000972,000678,000
772,000774,000519,600872,000874,000599,600972,000974,000679,600
774,000776,000521,200874,000876,000601,200974,000976,000681,200
776,000778,000522,800876,000878,000602,800976,000978,000682,800
778,000780,000524,400878,000880,000604,400978,000980,000684,400
780,000782,000526,000880,000882,000606,000980,000982,000686,000
782,000784,000527,600882,000884,000607,600982,000984,000687,600
784,000786,000529,200884,000886,000609,200984,000986,000689,200
786,000788,000530,800886,000888,000610,800986,000988,000690,800
788,000790,000532,400888,000890,000612,400988,000990,000692,400
790,000792,000534,000890,000892,000614,000990,000992,000694,000
792,000794,000535,600892,000894,000615,600992,000994,000695,600
794,000796,000537,200894,000896,000617,200994,000996,000697,200
796,000798,000538,800896,000898,000618,800996,000998,000698,800
798,000800,000540,400898,000900,000620,400998,0001,000,000700,400
800,000802,000542,000900,000902,000622,0001,000,0001,002,000702,000
802,000804,000543,600902,000904,000623,6001,002,0001,004,000703,600
804,000806,000545,200904,000906,000625,2001,004,0001,006,000705,200
806,000808,000546,800906,000908,000626,8001,006,0001,008,000706,800
808,000810,000548,400908,000910,000628,4001,008,0001,010,000708,400
810,000812,000550,000910,000912,000630,0001,010,0001,012,000710,000
812,000814,000551,600912,000914,000631,6001,012,0001,014,000711,600
814,000816,000553,200914,000916,000633,2001,014,0001,016,000713,200
816,000818,000554,800916,000918,000634,8001,016,0001,018,000714,800
818,000820,000556,400918,000920,000636,4001,018,0001,020,000716,400

(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
1,020,0001,022,000718,0001,120,0001,122,000798,0001,220,0001,222,000887,750
1,022,0001,024,000719,6001,122,0001,124,000799,6001,222,0001,224,000889,550
1,024,0001,026,000721,2001,124,0001,126,000801,3501,224,0001,226,000891,350
1,026,0001,028,000722,8001,126,0001,128,000803,1501,226,0001,228,000893,150
1,028,0001,030,000724,4001,128,0001,130,000804,9501,228,0001,230,000894,950
1,030,0001,032,000726,0001,130,0001,132,000806,7501,230,0001,232,000896,750
1,032,0001,034,000727,6001,132,0001,134,000808,5501,232,0001,234,000898,550
1,034,0001,036,000729,2001,134,0001,136,000810,3501,234,0001,236,000900,350
1,036,0001,038,000730,8001,136,0001,138,000812,1501,236,0001,238,000902,150
1,038,0001,040,000732,4001,138,0001,140,000813,9501,238,0001,240,000903,950
1,040,0001,042,000734,0001,140,0001,142,000815,7501,240,0001,242,000905,750
1,042,0001,044,000735,6001,142,0001,144,000817,5501,242,0001,244,000907,550
1,044,0001,046,000737,2001,144,0001,146,000819,3501,244,0001,246,000909,350
1,046,0001,048,000738,8001,146,0001,148,000821,1501,246,0001,248,000911,150
1,048,0001,050,000740,4001,148,0001,150,000822,9501,248,0001,250,000912,950
1,050,0001,052,000742,0001,150,0001,152,000824,7501,250,0001,252,000914,750
1,052,0001,054,000743,6001,152,0001,154,000826,5501,252,0001,254,000916,550
1,054,0001,056,000745,2001,154,0001,156,000828,3501,254,0001,256,000918,350
1,056,0001,058,000746,8001,156,0001,158,000830,1501,256,0001,258,000920,150
1,058,0001,060,000748,4001,158,0001,160,000831,9501,258,0001,260,000921,950
1,060,0001,062,000750,0001,160,0001,162,000833,7501,260,0001,262,000923,750
1,062,0001,064,000751,6001,162,0001,164,000835,5501,262,0001,264,000925,550
1,064,0001,066,000753,2001,164,0001,166,000837,3501,264,0001,266,000927,350
1,066,0001,068,000754,8001,166,0001,168,000839,1501,266,0001,268,000929,150
1,068,0001,070,000756,4001,168,0001,170,000840,9501,268,0001,270,000930,950
1,070,0001,072,000758,0001,170,0001,172,000842,7501,270,0001,272,000932,750
1,072,0001,074,000759,6001,172,0001,174,000844,5501,272,0001,274,000934,550
1,074,0001,076,000761,2001,174,0001,176,000846,3501,274,0001,276,000936,350
1,076,0001,078,000762,8001,176,0001,178,000848,1501,276,0001,278,000938,150
1,078,0001,080,000764,4001,178,0001,180,000849,9501,278,0001,280,000939,950
1,080,0001,082,000766,0001,180,0001,182,000851,7501,280,0001,282,000941,750
1,082,0001,084,000767,6001,182,0001,184,000853,5501,282,0001,284,000943,550
1,084,0001,086,000769,2001,184,0001,186,000855,3501,284,0001,286,000945,350
1,086,0001,088,000770,8001,186,0001,188,000857,1501,286,0001,288,000947,150
1,088,0001,090,000772,4001,188,0001,190,000858,9501,288,0001,290,000948,950
1,090,0001,092,000774,0001,190,0001,192,000860,7501,290,0001,292,000950,750
1,092,0001,094,000775,6001,192,0001,194,000862,5501,292,0001,294,000952,550
1,094,0001,096,000777,2001,194,0001,196,000864,3501,294,0001,296,000954,350
1,096,0001,098,000778,8001,196,0001,198,000866,1501,296,0001,298,000956,150
1,098,0001,100,000780,4001,198,0001,200,000867,9501,298,0001,300,000957,950
1,100,0001,102,000782,0001,200,0001,202,000869,7501,300,0001,302,000959,750
1,102,0001,104,000783,6001,202,0001,204,000871,5501,302,0001,304,000961,550
1,104,0001,106,000785,2001,204,0001,206,000873,3501,304,0001,306,000963,350
1,106,0001,108,000786,8001,206,0001,208,000875,1501,306,0001,308,000965,150
1,108,0001,110,000788,4001,208,0001,210,000876,9501,308,0001,310,000966,950
1,110,0001,112,000790,0001,210,0001,212,000878,7501,310,0001,312,000968,750
1,112,0001,114,000791,6001,212,0001,214,000880,5501,312,0001,314,000970,550
1,114,0001,116,000793,2001,214,0001,216,000882,3501,314,0001,316,000972,350
1,116,0001,118,000794,8001,216,0001,218,000884,1501,316,0001,318,000974,150
1,118,0001,120,000796,4001,218,0001,220,000885,9501,318,0001,320,000975,950

(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
1,320,0001,322,000977,7501,420,0001,422,0001,067,7501,520,0001,522,0001,157,750
1,322,0001,324,000979,5501,422,0001,424,0001,069,5501,522,0001,524,0001,159,550
1,324,0001,326,000981,3501,424,0001,426,0001,071,3501,524,0001,526,0001,161,350
1,326,0001,328,000983,1501,426,0001,428,0001,073,1501,526,0001,528,0001,163,150
1,328,0001,330,000984,9501,428,0001,430,0001,074,9501,528,0001,530,0001,164,950
1,330,0001,332,000986,7501,430,0001,432,0001,076,7501,530,0001,532,0001,166,750
1,332,0001,334,000988,5501,432,0001,434,0001,078,5501,532,0001,534,0001,168,550
1,334,0001,336,000990,3501,434,0001,436,0001,080,3501,534,0001,536,0001,170,350
1,336,0001,338,000992,1501,436,0001,438,0001,082,1501,536,0001,538,0001,172,150
1,338,0001,340,000993,9501,438,0001,440,0001,083,9501,538,0001,540,0001,173,950
1,340,0001,342,000995,7501,440,0001,442,0001,085,7501,540,0001,542,0001,175,750
1,342,0001,344,000997,5501,442,0001,444,0001,087,5501,542,0001,544,0001,177,550
1,344,0001,346,000999,3501,444,0001,446,0001,089,3501,544,0001,546,0001,179,350
1,346,0001,348,0001,001,1501,446,0001,448,0001,091,1501,546,0001,548,0001,181,150
1,348,0001,350,0001,002,9501,448,0001,450,0001,092,9501,548,0001,550,0001,182,950
1,350,0001,352,0001,004,7501,450,0001,452,0001,094,7501,550,0001,552,0001,184,750
1,352,0001,354,0001,006,5501,452,0001,454,0001,096,5501,552,0001,554,0001,186,550
1,354,0001,356,0001,008,3501,454,0001,456,0001,098,3501,554,0001,556,0001,188,350
1,356,0001,358,0001,010,1501,456,0001,458,0001,100,1501,556,0001,558,0001,190,150
1,358,0001,360,0001,011,9501,458,0001,460,0001,101,9501,558,0001,560,0001,191,950
1,360,0001,362,0001,013,7501,460,0001,462,0001,103,7501,560,0001,562,0001,193,750
1,362,0001,364,0001,015,5501,462,0001,464,0001,105,5501,562,0001,564,0001,195,550
1,364,0001,366,0001,017,3501,464,0001,466,0001,107,3501,564,0001,566,0001,197,350
1,366,0001,368,0001,019,1501,466,0001,468,0001,109,1501,566,0001,568,0001,199,150
1,368,0001,370,0001,020,9501,468,0001,470,0001,110,9501,568,0001,570,0001,200,950
1,370,0001,372,0001,022,7501,470,0001,472,0001,112,7501,570,0001,572,0001,202,750
1,372,0001,374,0001,024,5501,472,0001,474,0001,114,5501,572,0001,574,0001,204,550
1,374,0001,376,0001,026,3501,474,0001,476,0001,116,3501,574,0001,576,0001,206,350
1,376,0001,378,0001,028,1501,476,0001,478,0001,118,1501,576,0001,578,0001,208,150
1,378,0001,380,0001,029,9501,478,0001,480,0001,119,9501,578,0001,580,0001,209,950
1,380,0001,382,0001,031,7501,480,0001,482,0001,121,7501,580,0001,582,0001,211,750
1,382,0001,384,0001,033,5501,482,0001,484,0001,123,5501,582,0001,584,0001,213,550
1,384,0001,386,0001,035,3501,484,0001,486,0001,125,3501,584,0001,586,0001,215,350
1,386,0001,388,0001,037,1501,486,0001,488,0001,127,1501,586,0001,588,0001,217,150
1,388,0001,390,0001,038,9501,488,0001,490,0001,128,9501,588,0001,590,0001,218,950
1,390,0001,392,0001,040,7501,490,0001,492,0001,130,7501,590,0001,592,0001,220,750
1,392,0001,394,0001,042,5501,492,0001,494,0001,132,5501,592,0001,594,0001,222,550
1,394,0001,396,0001,044,3501,494,0001,496,0001,134,3501,594,0001,596,0001,224,350
1,396,0001,398,0001,046,1501,496,0001,498,0001,136,1501,596,0001,598,0001,226,150
1,398,0001,400,0001,047,9501,498,0001,500,0001,137,9501,598,0001,600,0001,227,950
1,400,0001,402,0001,049,7501,500,0001,502,0001,139,7501,600,0001,602,0001,229,750
1,402,0001,404,0001,051,5501,502,0001,504,0001,141,5501,602,0001,604,0001,231,550
1,404,0001,406,0001,053,3501,504,0001,506,0001,143,3501,604,0001,606,0001,233,350
1,406,0001,408,0001,055,1501,506,0001,508,0001,145,1501,606,0001,608,0001,235,150
1,408,0001,410,0001,056,9501,508,0001,510,0001,146,9501,608,0001,610,0001,236,950
1,410,0001,412,0001,058,7501,510,0001,512,0001,148,7501,610,0001,612,0001,238,750
1,412,0001,414,0001,060,5501,512,0001,514,0001,150,5501,612,0001,614,0001,240,550
1,414,0001,416,0001,062,3501,514,0001,516,0001,152,3501,614,0001,616,0001,242,350
1,416,0001,418,0001,064,1501,516,0001,518,0001,154,1501,616,0001,618,0001,244,150
1,418,0001,420,0001,065,9501,518,0001,520,0001,155,9501,618,0001,620,0001,245,950

(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
1,620,0001,622,0001,247,7501,720,0001,722,0001,337,7501,820,0001,822,0001,427,750
1,622,0001,624,0001,249,5501,722,0001,724,0001,339,5501,822,0001,824,0001,429,550
1,624,0001,626,0001,251,3501,724,0001,726,0001,341,3501,824,0001,826,0001,431,350
1,626,0001,628,0001,253,1501,726,0001,728,0001,343,1501,826,0001,828,0001,433,150
1,628,0001,630,0001,254,9501,728,0001,730,0001,344,9501,828,0001,830,0001,434,950
1,630,0001,632,0001,256,7501,730,0001,732,0001,346,7501,830,0001,832,0001,436,750
1,632,0001,634,0001,258,5501,732,0001,734,0001,348,5501,832,0001,834,0001,438,550
1,634,0001,636,0001,260,3501,734,0001,736,0001,350,3501,834,0001,836,0001,440,350
1,636,0001,638,0001,262,1501,736,0001,738,0001,352,1501,836,0001,838,0001,442,150
1,638,0001,640,0001,263,9501,738,0001,740,0001,353,9501,838,0001,840,0001,443,950
1,640,0001,642,0001,265,7501,740,0001,742,0001,355,7501,840,0001,842,0001,445,750
1,642,0001,644,0001,267,5501,742,0001,744,0001,357,5501,842,0001,844,0001,447,550
1,644,0001,646,0001,269,3501,744,0001,746,0001,359,3501,844,0001,846,0001,449,350
1,646,0001,648,0001,271,1501,746,0001,748,0001,361,1501,846,0001,848,0001,451,150
1,648,0001,650,0001,272,9501,748,0001,750,0001,362,9501,848,0001,850,0001,452,950
1,650,0001,652,0001,274,7501,750,0001,752,0001,364,7501,850,0001,852,0001,454,750
1,652,0001,654,0001,276,5501,752,0001,754,0001,366,5501,852,0001,854,0001,456,550
1,654,0001,656,0001,278,3501,754,0001,756,0001,368,3501,854,0001,856,0001,458,350
1,656,0001,658,0001,280,1501,756,0001,758,0001,370,1501,856,0001,858,0001,460,150
1,658,0001,660,0001,281,9501,758,0001,760,0001,371,9501,858,0001,860,0001,461,950
1,660,0001,662,0001,283,7501,760,0001,762,0001,373,7501,860,0001,862,0001,463,750
1,662,0001,664,0001,285,5501,762,0001,764,0001,375,5501,862,0001,864,0001,465,550
1,664,0001,666,0001,287,3501,764,0001,766,0001,377,3501,864,0001,866,0001,467,350
1,666,0001,668,0001,289,1501,766,0001,768,0001,379,1501,866,0001,868,0001,469,150
1,668,0001,670,0001,290,9501,768,0001,770,0001,380,9501,868,0001,870,0001,470,950
1,670,0001,672,0001,292,7501,770,0001,772,0001,382,7501,870,0001,872,0001,472,750
1,672,0001,674,0001,294,5501,772,0001,774,0001,384,5501,872,0001,874,0001,474,550
1,674,0001,676,0001,296,3501,774,0001,776,0001,386,3501,874,0001,876,0001,476,350
1,676,0001,678,0001,298,1501,776,0001,778,0001,388,1501,876,0001,878,0001,478,150
1,678,0001,680,0001,299,9501,778,0001,780,0001,389,9501,878,0001,880,0001,479,950
1,680,0001,682,0001,301,7501,780,0001,782,0001,391,7501,880,0001,882,0001,481,750
1,682,0001,684,0001,303,5501,782,0001,784,0001,393,5501,882,0001,884,0001,483,550
1,684,0001,686,0001,305,3501,784,0001,786,0001,395,3501,884,0001,886,0001,485,350
1,686,0001,688,0001,307,1501,786,0001,788,0001,397,1501,886,0001,888,0001,487,150
1,688,0001,690,0001,308,9501,788,0001,790,0001,398,9501,888,0001,890,0001,488,950
1,690,0001,692,0001,310,7501,790,0001,792,0001,400,7501,890,0001,892,0001,490,750
1,692,0001,694,0001,312,5501,792,0001,794,0001,402,5501,892,0001,894,0001,492,550
1,694,0001,696,0001,314,3501,794,0001,796,0001,404,3501,894,0001,896,0001,494,350
1,696,0001,698,0001,316,1501,796,0001,798,0001,406,1501,896,0001,898,0001,496,150
1,698,0001,700,0001,317,9501,798,0001,800,0001,407,9501,898,0001,900,0001,497,950
1,700,0001,702,0001,319,7501,800,0001,802,0001,409,7501,900,0001,902,0001,499,750
1,702,0001,704,0001,321,5501,802,0001,804,0001,411,5501,902,0001,904,0001,501,550
1,704,0001,706,0001,323,3501,804,0001,806,0001,413,3501,904,0001,906,0001,503,350
1,706,0001,708,0001,325,1501,806,0001,808,0001,415,1501,906,0001,908,0001,505,150
1,708,0001,710,0001,326,9501,808,0001,810,0001,416,9501,908,0001,910,0001,506,950
1,710,0001,712,0001,328,7501,810,0001,812,0001,418,7501,910,0001,912,0001,508,750
1,712,0001,714,0001,330,5501,812,0001,814,0001,420,5501,912,0001,914,0001,510,550
1,714,0001,716,0001,332,3501,814,0001,816,0001,422,3501,914,0001,916,0001,512,350
1,716,0001,718,0001,334,1501,816,0001,818,0001,424,1501,916,0001,918,0001,514,150
1,718,0001,720,0001,335,9501,818,0001,820,0001,425,9501,918,0001,920,0001,515,950

(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
1,920,0001,922,0001,517,7502,000,0002,002,0001,589,7502,080,0002,082,0001,661,750
1,922,0001,924,0001,519,5502,002,0002,004,0001,591,5502,082,0002,084,0001,663,550
1,924,0001,926,0001,521,3502,004,0002,006,0001,593,3502,084,0002,086,0001,665,350
1,926,0001,928,0001,523,1502,006,0002,008,0001,595,1502,086,0002,088,0001,667,150
1,928,0001,930,0001,524,9502,008,0002,010,0001,596,9502,088,0002,090,0001,668,950
1,930,0001,932,0001,526,7502,010,0002,012,0001,598,7502,090,0002,092,0001,670,750
1,932,0001,934,0001,528,5502,012,0002,014,0001,600,5502,092,0002,094,0001,672,550
1,934,0001,936,0001,530,3502,014,0002,016,0001,602,3502,094,0002,096,0001,674,350
1,936,0001,938,0001,532,1502,016,0002,018,0001,604,1502,096,0002,098,0001,676,150
1,938,0001,940,0001,533,9502,018,0002,020,0001,605,9502,098,0002,100,0001,677,950
1,940,0001,942,0001,535,7502,020,0002,022,0001,607,7502,100,0002,102,0001,679,750
1,942,0001,944,0001,537,5502,022,0002,024,0001,609,5502,102,0002,104,0001,681,550
1,944,0001,946,0001,539,3502,024,0002,026,0001,611,3502,104,0002,106,0001,683,350
1,946,0001,948,0001,541,1502,026,0002,028,0001,613,1502,106,0002,108,0001,685,150
1,948,0001,950,0001,542,9502,028,0002,030,0001,614,9502,108,0002,110,0001,686,950
1,950,0001,952,0001,544,7502,030,0002,032,0001,616,7502,110,0002,112,0001,688,750
1,952,0001,954,0001,546,5502,032,0002,034,0001,618,5502,112,0002,114,0001,690,550
1,954,0001,956,0001,548,3502,034,0002,036,0001,620,3502,114,0002,116,0001,692,350
1,956,0001,958,0001,550,1502,036,0002,038,0001,622,1502,116,0002,118,0001,694,150
1,958,0001,960,0001,551,9502,038,0002,040,0001,623,9502,118,0002,120,0001,695,950
1,960,0001,962,0001,553,7502,040,0002,042,0001,625,7502,120,0002,122,0001,697,750
1,962,0001,964,0001,555,5502,042,0002,044,0001,627,5502,122,0002,122,5001,699,550
1,964,0001,966,0001,557,3502,044,0002,046,0001,629,350
1,966,0001,968,0001,559,1502,046,0002,048,0001,631,150
1,968,0001,970,0001,560,9502,048,0002,050,0001,632,950
1,970,0001,972,0001,562,7502,050,0002,052,0001,634,7502,122,5004,122,500給与等の金額に95%を乗じて算出した金額から316,375円を控除した金額
1,972,0001,974,0001,564,5502,052,0002,054,0001,636,550
1,974,0001,976,0001,566,3502,054,0002,056,0001,638,350
1,976,0001,978,0001,568,1502,056,0002,058,0001,640,150
1,978,0001,980,0001,569,9502,058,0002,060,0001,641,950
1,980,0001,982,0001,571,7502,060,0002,062,0001,643,7504,122,500円以上給与等の金額から522,500円を控除した金額
1,982,0001,984,0001,573,5502,062,0002,064,0001,645,550
1,984,0001,986,0001,575,3502,064,0002,066,0001,647,350
1,986,0001,988,0001,577,1502,066,0002,068,0001,649,150
1,988,0001,990,0001,578,9502,068,0002,070,0001,650,950
1,990,0001,992,0001,580,7502,070,0002,072,0001,652,750
1,992,0001,994,0001,582,5502,072,0002,074,0001,654,550
1,994,0001,996,0001,584,3502,074,0002,076,0001,656,350
1,996,0001,998,0001,586,1502,076,0002,078,0001,658,150
1,998,0002,000,0001,587,9502,078,0002,080,0001,659,950

(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2,122,500円以上の居住者の給与所得控除後の供与等の金額に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。

附則別表第5 昭和46年分の退職所得の源泉徴収税額表

(一)
退職所得控除額控除後の退職手当等の金額税額退職所得控除額控除後の退職手当等の金額税額退職所得控除額控除後の退職手当等の金額税額
以上未満以上未満以上未満
2,000円未満100,000102,0005,000274,000278,00013,700
2,0004,000100102,000104,0005,100278,000282,00013,900
4,0006,000200104,000106,0005,200282,000286,00014,100
6,0008,000300106,000108,0005,300286,000290,00014,300
8,00010,000400108,000110,0005,400290,000294,00014,500
10,00012,000500110,000112,0005,500294,000298,00014,700
12,00014,000600112,000114,0005,600298,000302,00014,900
14,00016,000700114,000116,0005,700302,000306,00015,100
16,00018,000800116,000118,0005,800306,000310,00015,300
18,00020,000900118,000120,0005,900310,000314,00015,500
20,00022,0001,000120,000122,0006,000314,000318,00015,700
22,00024,0001,100122,000124,0006,100318,000322,00015,900
24,00026,0001,200124,000126,0006,200322,000326,00016,100
26,00028,0001,300126,000130,0006,300326,000330,00016,300
28,00030,0001,400130,000134,0006,500330,000334,00016,500
30,00032,0001,500134,000138,0006,700334,000338,00016,700
32,00034,0001,600138,000142,0006,900338,000342,00016,900
34,00036,0001,700142,000146,0007,100342,000346,00017,100
36,00038,0001,800146,000150,0007,300346,000350,00017,300
38,00040,0001,900150,000154,0007,500350,000354,00017,500
40,00042,0002,000154,000158,0007,700354,000358,00017,700
42,00044,0002,100158,000162,0007,900358,000362,00017,900
44,00046,0002,200162,000166,0008,100362,000366,00018,100
46,00048,0002,300166,000170,0008,300366,000370,00018,300
48,00050,0002,400170,000174,0008,500370,000374,00018,500
50,00052,0002,500174,000178,0008,700374,000378,00018,700
52,00054,0002,600178,000182,0008,900378,000382,00018,900
54,00056,0002,700182,000186,0009,100382,000386,00019,100
56,00058,0002,800186,000190,0009,300386,000390,00019,300
58,00060,0002,900190,000194,0009,500390,000396,00019,500
60,00062,0003,000194,000198,0009,700396,000402,00019,800
62,00064,0003,100198,000202,0009,900402,000408,00020,100
64,00066,0003,200202,000206,00010,100408,000414,00020,400
66,00068,0003,300206,000210,00010,300414,000420,00020,700
68,00070,0003,400210,000214,00010,500420,000426,00021,000
70,00072,0003,500214,000218,00010,700426,000432,00021,300
72,00074,0003,600218,000222,00010,900432,000438,00021,600
74,00076,0003,700222,000226,00011,100438,000444,00021,900
76,00078,0003,800226,000230,00011,300444,000450,00022,200
78,00080,0003,900230,000234,00011,500450,000456,00022,500
80,00082,0004,000234,000238,00011,700456,000462,00022,800
82,00084,0004,100238,000242,00011,900462,000468,00023,100
84,00086,0004,200242,000246,00012,100468,000474,00023,400
86,00088,0004,300246,000250,00012,300474,000480,00023,700
88,00090,0004,400250,000254,00012,500480,000486,00024,000
90,00092,0004,500254,000258,00012,700486,000492,00024,300
92,00094,0004,600258,000262,00012,900492,000498,00024,600
94,00096,0004,700262,000266,00013,100498,000504,00024,900
96,00098,0004,800266,000270,00013,300504,000510,00025,200
98,000100,0004,900270,000274,00013,500510,000516,00025,500

(二)
退職所得控除額控除後の退職手当等の金額税額退職所得控除額控除後の退職手当等の金額税額退職所得控除額控除後の退職手当等の金額税額
以上未満以上未満以上未満
516,000522,00025,800828,000836,00042,1001,228,0001,236,00066,200
522,000528,00026,100836,000844,00042,6001,236,0001,244,00066,700
528,000534,00026,400844,000852,00043,1001,244,0001,252,00067,200
534,000540,00026,700852,000860,00043,6001,252,0001,260,00067,700
540,000546,00027,000860,000868,00044,1001,260,0001,268,00068,200
546,000552,00027,300868,000876,00044,5001,268,0001,276,00068,700
552,000558,00027,600876,000884,00045,0001,276,0001,284,00069,200
558,000564,00027,900884,000892,00045,5001,284,0001,292,00069,700
564,000570,00028,200892,000900,00046,0001,292,0001,300,00070,200
570,000576,00028,500900,000908,00046,5001,300,0001,310,00070,700
576,000582,00028,800908,000916,00046,9001,310,0001,320,00071,300
582,000588,00029,100916,000924,00047,4001,320,0001,330,00072,000
588,000594,00029,400924,000932,00047,9001,330,0001,340,00072,600
594,000600,00029,700932,000940,00048,4001,340,0001,350,00073,200
600,000606,00030,000940,000948,00048,9001,350,0001,360,00073,800
606,000612,00030,300948,000956,00049,3001,360,0001,370,00074,500
612,000618,00030,600956,000964,00049,8001,370,0001,380,00075,100
618,000624,00030,900964,000972,00050,3001,380,0001,390,00075,700
624,000630,00031,200972,000980,00050,8001,390,0001,400,00076,300
630,000636,00031,500980,000988,00051,3001,400,0001,410,00077,000
636,000642,00031,800988,000996,00051,7001,410,0001,420,00077,600
642,000648,00032,200996,0001,004,00052,2001,420,0001,430,00078,200
648,000654,00032,5001,004,0001,012,00052,7001,430,0001,440,00078,800
654,000660,00032,8001,012,0001,020,00053,2001,440,0001,450,00079,500
660,000666,00033,1001,020,0001,028,00053,7001,450,0001,460,00080,100
666,000672,00033,4001,028,0001,036,00054,1001,460,0001,470,00080,700
672,000678,00033,7001,036,0001,044,00054,6001,470,0001,480,00081,300
678,000684,00034,0001,044,0001,052,00055,1001,480,0001,490,00082,000
684,000690,00034,4001,052,0001,060,00055,6001,490,0001,500,00082,600
690,000696,00034,7001,060,0001,068,00056,1001,500,0001,510,00083,200
696,000702,00035,0001,068,0001,076,00056,5001,510,0001,520,00083,800
702,000708,00035,3001,076,0001,084,00057,0001,520,0001,530,00084,500
708,000714,00035,6001,084,0001,092,00057,5001,530,0001,540,00085,100
714,000720,00035,9001,092,0001,100,00058,0001,540,0001,550,00085,700
720,000726,00036,3001,100,0001,108,00058,5001,550,0001,560,00086,300
726,000732,00036,6001,108,0001,116,00058,9001,560,0001,570,00087,000
732,000738,00036,9001,116,0001,124,00059,4001,570,0001,580,00087,600
738,000744,00037,2001,124,0001,132,00059,9001,580,0001,590,00088,200
744,000750,00037,5001,132,0001,140,00060,4001,590,0001,600,00088,800
750,000756,00037,8001,140,0001,148,00060,9001,600,0001,610,00089,500
756,000762,00038,1001,148,0001,156,00061,3001,610,0001,620,00090,200
762,000768,00038,5001,156,0001,164,00061,8001,620,0001,630,00090,900
768,000774,00038,8001,164,0001,172,00062,3001,630,0001,640,00091,600
774,000780,00039,1001,172,0001,180,00062,8001,640,0001,650,00092,300
780,000788,00039,4001,180,0001,188,00063,3001,650,0001,660,00093,000
788,000796,00039,8001,188,0001,196,00063,7001,660,0001,670,00093,700
796,000804,00040,2001,196,0001,204,00064,2001,670,0001,680,00094,400
804,000812,00040,7001,204,0001,212,00064,7001,680,0001,690,00095,100
812,000820,00041,2001,212,0001,220,00065,2001,690,0001,700,00095,800
820,000828,00041,7001,220,0001,228,00065,7001,700,0001,710,00096,500

(三)
退職所得控除額控除後の退職手当等の金額税額退職所得控除額控除後の退職手当等の金額税額退職所得控除額控除後の退職手当等の金額税額
以上未満以上未満以上未満
1,710,0001,720,00097,2002,210,0002,220,000133,2002,710,0002,720,000172,500
1,720,0001,730,00097,9002,220,0002,230,000133,9002,720,0002,730,000173,400
1,730,0001,740,00098,6002,230,0002,240,000134,6002,730,0002,740,000174,200
1,740,0001,750,00099,3002,240,0002,250,000135,4002,740,0002,750,000175,000
1,750,0001,760,000100,0002,250,0002,260,000136,1002,750,0002,760,000175,800
1,760,0001,770,000100,7002,260,0002,270,000136,8002,760,0002,770,000176,700
1,770,0001,780,000101,4002,270,0002,280,000137,5002,770,0002,780,000177,500
1,780,0001,790,000102,1002,280,0002,290,000138,3002,780,0002,790,000178,300
1,790,0001,800,000102,8002,290,0002,300,000139,0002,790,0002,800,000179,100
1,800,0001,810,000103,5002,300,0002,310,000139,7002,800,0002,810,000180,000
1,810,0001,820,000104,2002,310,0002,320,000140,4002,810,0002,820,000180,800
1,820,0001,830,000104,9002,320,0002,330,000141,2002,820,0002,830,000181,600
1,830,0001,840,000105,6002,330,0002,340,000141,9002,830,0002,840,000182,400
1,840,0001,850,000106,4002,340,0002,350,000142,6002,840,0002,850,000183,300
1,850,0001,860,000107,1002,350,0002,360,000143,3002,850,0002,860,000184,100
1,860,0001,870,000107,8002,360,0002,370,000144,1002,860,0002,870,000184,900
1,870,0001,880,000108,5002,370,0002,380,000144,8002,870,0002,880,000185,700
1,880,0001,890,000109,3002,380,0002,390,000145,5002,880,0002,890,000186,600
1,890,0001,900,000110,0002,390,0002,400,000146,2002,890,0002,900,000187,400
1,900,0001,910,000110,7002,400,0002,410,000147,0002,900,0002,910,000188,200
1,910,0001,920,000111,4002,410,0002,420,000147,8002,910,0002,920,000189,000
1,920,0001,930,000112,2002,420,0002,430,000148,6002,920,0002,930,000189,900
1,930,0001,940,000112,9002,430,0002,440,000149,4002,930,0002,940,000190,700
1,940,0001,950,000113,6002,440,0002,450,000150,3002,940,0002,950,000191,500
1,950,0001,960,000114,3002,450,0002,460,000151,1002,950,0002,960,000192,300
1,960,0001,970,000115,1002,460,0002,470,000151,9002,960,0002,970,000193,200
1,970,0001,980,000115,8002,470,0002,480,000152,7002,970,0002,980,000194,000
1,980,0001,990,000116,5002,480,0002,490,000153,6002,980,0002,990,000194,800
1,990,0002,000,000117,2002,490,0002,500,000154,4002,990,0003,000,000195,600
2,000,0002,010,000118,0002,500,0002,510,000155,2003,000,0003,010,000196,500
2,010,0002,020,000118,7002,510,0002,520,000156,0003,010,0003,020,000197,300
2,020,0002,030,000119,4002,520,0002,530,000156,9003,020,0003,030,000198,200
2,030,0002,040,000120,1002,530,0002,540,000157,7003,030,0003,040,000199,000
2,040,0002,050,000120,9002,540,0002,550,000158,5003,040,0003,050,000199,900
2,050,0002,060,000121,6002,550,0002,560,000159,3003,050,0003,060,000200,800
2,060,0002,070,000122,3002,560,0002,570,000160,2003,060,0003,070,000201,600
2,070,0002,080,000123,0002,570,0002,580,000161,0003,070,0003,080,000202,500
2,080,0002,090,000123,8002,580,0002,590,000161,8003,080,0003,090,000203,300
2,090,0002,100,000124,5002,590,0002,600,000162,6003,090,0003,100,000204,200
2,100,0002,110,000125,2002,600,0002,610,000163,5003,100,0003,110,000205,100
2,110,0002,120,000125,9002,610,0002,620,000164,3003,110,0003,120,000205,900
2,120,0002,130,000126,7002,620,0002,630,000165,1003,120,0003,130,000206,800
2,130,0002,140,000127,4002,630,0002,640,000165,9003,130,0003,140,000207,600
2,140,0002,150,000128,1002,640,0002,650,000166,8003,140,0003,150,000208,500
2,150,0002,160,000128,8002,650,0002,660,000167,6003,150,0003,160,000209,400
2,160,0002,170,000129,6002,660,0002,670,000168,4003,160,0003,170,000210,200
2,170,0002,180,000130,3002,670,0002,680,000169,2003,170,0003,180,000211,100
2,180,0002,190,000131,0002,680,0002,690,000170,1003,180,0003,190,000211,900
2,190,0002,200,000131,7002,690,0002,700,000170,9003,190,0003,200,000212,800
2,200,0002,210,000132,5002,700,0002,710,000171,7003,200,0003,210,000213,700

(四)
退職所得控除額控除後の退職手当等の金額税額退職所得控除額控除後の退職手当等の金額税額退職所得控除額控除後の退職手当等の金額税額
以上未満以上未満以上未満
 
3,210,0003,220,000214,6003,710,0003,720,000261,3006,400,0007,000,000退職所得控除額控除後の退職手当等の金額に13.85%を乗じて算出した金額から317,100円を控除した金額
3,220,0003,230,000215,5003,720,0003,730,000262,300
3,230,0003,240,000216,5003,730,0003,740,000263,200
3,240,0003,250,000217,4003,740,0003,750,000264,100
3,250,0003,260,000218,3003,750,0003,760,000265,100
3,260,0003,270,000219,3003,760,0003,770,000266,0007,000,0007,600,000退職所得控除額控除後の退職手当等の金額に14.35%を乗じて算出した金額から352,100円を控除した金額
3,270,0003,280,000220,2003,770,0003,780,000266,900
3,280,0003,290,000221,1003,780,0003,790,000267,900
3,290,0003,300,000222,1003,790,0003,800,000268,800
3,300,0003,310,000223,0003,800,0003,810,000269,800
3,310,0003,320,000223,9003,810,0003,820,000270,7007,600,0008,000,000退職所得控除額控除後の退職手当等の金額に15.5%を乗じて算出した金額から439,500円を控除した金額
3,320,0003,330,000224,9003,820,0003,830,000271,600
3,330,0003,340,000225,8003,830,0003,840,000272,600
3,340,0003,350,000226,7003,840,0003,850,000273,500
3,350,0003,360,000227,7003,850,0003,860,000274,400
3,360,0003,370,000228,6003,860,0003,870,000275,4008,000,0008,800,000退職所得控除額控除後の退職手当等の金額に16%を乗じて算出した金額から479,500円を控除した金額
3,370,0003,380,000229,5003,870,0003,880,000276,300
3,380,0003,390,000230,5003,880,0003,890,000277,200
3,390,0003,400,000231,4003,890,0003,900,000278,200
3,400,0003,410,000232,4003,900,0003,910,000279,100
3,410,0003,420,000233,3003,910,0003,920,000280,0008,800,00010,000,000退職所得控除額控除後の退職手当等の金額に17.5%を乗じて算出した金額から611,500円を控除した金額
3,420,0003,430,000234,2003,920,0003,930,000281,000
3,430,0003,440,000235,2003,930,0003,940,000281,900
3,440,0003,450,000236,1003,940,0003,950,000282,800
3,450,0003,460,000237,0003,950,0003,960,000283,800
3,460,0003,470,000238,0003,960,0003,970,000284,70010,000,00012,000,000退職所得控除額控除後の退職手当等の金額に19.5%を乗じて算出した金額から811,500円を控除した金額
3,470,0003,480,000238,9003,970,0003,980,000285,600
3,480,0003,490,000239,8003,980,0003,990,000286,600
3,490,0003,500,000240,8003,990,0004,000,000287,500
3,500,0003,510,000241,700   
3,510,0003,520,000242,6004,000,0005,000,000退職所得控除額控除後の退職手当等の金額に10.85%を乗じて算出した金額から145,500円を控除した金額12,000,00014,000,000退職所得控除額控除後の退職手当等の金額に21.5%を乗じて算出した金額から1,051,500円を控除した金額
3,520,0003,530,000243,600
3,530,0003,540,000244,500
3,540,0003,550,000245,400
3,550,0003,560,000246,400
3,560,0003,570,000247,3005,000,0005,200,000退職所得控除額控除後の退職手当等の金額に11.25%を乗じて算出した金額から165,500円を控除した金額14,000,00016,000,000退職所得控除額控除後の退職手当等の金額に23%を乗じて算出した金額から1,261,500円を控除した金額
3,570,0003,580,000248,200
3,580,0003,590,000249,200
3,590,0003,600,000250,100
3,600,0003,610,000251,100
3,610,0003,620,000252,0005,200,0006,000,000退職所得控除額控除後の退職手当等の金額に12.35%を乗じて算出した金額から222,700円を控除した金額16,000,00018,000,000退職所得控除額控除後の退職手当等の金額に23.5%を乗じて算出した金額から1,341,500円を控除した金額
3,620,0003,630,000252,900
3,630,0003,640,000253,900
3,640,0003,650,000254,800
3,650,0003,660,000255,700
3,660,0003,670,000256,7006,000,0006,400,000退職所得控除額控除後の退職手当等の金額に12.75%を乗じて算出した金額から246,700円を控除した金額18,000,00020,000,000退職所得控除額控除後の退職手当等の金額に25%を乗じて算出した金額から1,611,500円を控除した金額
3,670,0003,680,000257,600
3,680,0003,690,000258,500
3,690,0003,700,000259,500
3,700,0003,710,000260,400

(五)
退職所得控除額控除後の退職手当等の金額税額退職所得控除額控除後の退職手当等の金額税額退職所得控除額控除後の退職手当等の金額税額
以上未満以上未満以上未満
   
20,000,00024,000,000退職所得控除額控除後の退職手当等の金額に25.6%を乗じて算出した金額から1,731,500円を控除した金額40,000,00080,000,000退職所得控除額控除後の退職手当等の金額に30%を乗じて算出した金額から3,187,500円を控除した金額120,000,000160,000,000退職所得控除額控除後の退職手当等の金額に35%を乗じて算出した金額から8,187,500円を控除した金額
24,000,00040,000,000退職所得控除額控除後の退職手当等の金額に27.5%を乗じて算出した金額から2,187,500円を控除した金額80,000,000120,000,000退職所得控除額控除後の退職手当等の金額に32.5%を乗じて算出した金額から5,187,500円を控除した金額160,000,000円以上退職所得控除額控除後の退職手当等の金額に37.5%を乗じて算出した金額から12,187,500円を控除した金額

(注) この表において「退職所得控除額控除後の退職手当等の金額」とは、退職手当等の金額から新法第201条第2項(退職所得に係る徴収税額)に規定する退職所得控除額を控除した残額をいう。
(備考) 税額を求めるには、まず、退職手当等の金額から新法別表第8の附表により新法第30条第3項第1号(退職所得控除額)に規定する勤続年数に準ずる勤続年数及び同条第4項第3号に掲げる場合に該当するかどうかに応じて求めた同表の退職所得控除額(同項第1号に掲げる場合に該当するときは、同項の規定に準じて計算した金額)を控除した金額を求め、次に、その金額に応じて「退職所得控除額控除後の退職手当等の金額」欄の該当する行を求めるものとし、その行の「税額」欄に記載されている金額が、その求める税額である。この場合において、退職所得控除額控除後の退職手当等の金額が4,000,000円以上の居住者の退職所得控除額控除後の退職手当等の金額の2分の1に相当する金額に1,000円円未満の端数があるときは、その端数の金額に2を乗じて計算した金額を退職所得控除額控除後の退職手当等の金額から控除した後の金額を退職所得控除額控除後の退職手当等の金額とみなすものとし、その居住者の税額に100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税額とする。