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所得税法及び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の一部を改正する法律

  昭和49・3・30・法律 15号==
改正昭和50・3・31・法律 13号−−(施行=昭50年4月1日)

(所得税法の一部改正)
第1条 所得税法(昭和40年法律第33号)の一部を次のように改正する。
第2条第1項第31号ロ中
「150万円」を「300万円」に改め、
同項第32号中
「34万円」を「40万円」に改め、
同項第33号ロ中
「15万円」を「20万円」に改め、
同号ハ中
「の2分の1に相当する金額」を削る。

第10条第6項中
「150万円をこえる」を「300万円を超える」に改める。

第28条第3項第1号を次のように改める。
1.前項に規定する収入金額が150万円以下である場合 当該収入金額の10分の4に相当する金額(当該金額が50万円に満たない場合には、50万円)

第28条第3項第2号中
「166万円」を「150万円」に、
「こえ316万円」を「超え300万円」に、
「46万円」を「60万円」に、
「10分の1」を「10分の3」に改め、
同項第3号中
「316万円」を「300万円」に、
「こえ616万円未満」を「超え600万円以下」に、
「61万円」を「105万円」に、
「10分の0.5」を「10分の2」に改め、
同項第4号中
「616万円以上である」を「600万円を超える」に、
「76万円」を「165万円と当該収入金額から600万円を控除した金額の10分の1に相当する金額との合計額」に改め、
同条第4項中
「200万円」を「300万円」に、
「附表」を「付表」に改める。

第30条第3項第1号中
「10年」を「20年」に、
「10万円」を「20万円」に改め、
同項第2号及び第3号を削り、
同項第4号中
「30年」を「20年」に、
「こえる」を「超える」に、
「600万円」を「400万円」に改め、
同号を同項第2号とする。

第57条第2項中
「2月16日」を「1月16日」に、
「1月以内」を「2月以内」に改め、
同条第3項第1号を次のように改める。
1.30万円

第64条に次の2項を加える。
 前項の規定は、第152条(各種所得の金額に異動を生じた場合の更正の請求の特例)の規定による更正の請求をする場合を除き、確定申告書に同項の規定の適用を受ける旨その他大蔵省令で定める事項の記載がある場合に限り、適用する。
 税務署長は、確定申告書の提出がなかつた場合又は前項の記載がない確定申告書の提出があつた場合においても、その提出がなかつたこと又はその記載がなかつたことについてやむを得ない事情があると認めるときは、第2項の規定を適用することができる。

第76条第1項第2号中
「こえ」を「超え」に改め、
同項第3号中
「こえる場合 37,500円」を「超え10万円以下である場合 37,500円と当該合計額から5万円を控除した金額の4分の1に相当する金額との合計額」に改め、
同項に次の1号を加える。
4.その年中に支払つた生命保険料の金額の合計額が10万円を超える場合 5万円

第77条第1項第1号ロ中
「こえる場合 2,000円」を「超え4,000円以下である場合 2,000円と当該合計額から2,000円を控除した金額の2分の1に相当する金額との合計額」に改め、
同号に次のように加える。
ハ その年中に支払つた損害保険料の金額の合計額が4,000円を超える場合 3,000円

第77条第1項第2号ロ中
「こえる場合 1万円」を「超え2万円以下である場合 1万円と当該合計額から1万円を控除した金額の2分の1に相当する金額との合計額」に改め、
同号に次のように加える。
ハ その年中に支払つた損害保険料の金額の合計額が2万円を超える場合 15,000円

第77条第1項第3号イ中
「が2,000円をこえ、かつ、その他の部分の金額が8,000円未満である場合 2,000円と当該その他の部分の金額との合計額」を「につき第1号の規定に準じて計算した金額と、その他の部分の金額につき前号の規定に準じて計算した金額との合計額が15,000円以下である場合 当該合計額」に改め、
同号ロを次のように改め、同号ハを削る。
ロ イにより計算した金額が15,000円を超える場合 15,000円

第78条第1項第2号を次のように改める。
2.1万円

第79条第1項及び第2項中
「13万円」を「16万円」に、
「19万円」を「24万円」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
「13万円」を「16万円」に改める。

第83条第1項中
「21万円」を「24万円」に改める。

第84条第1項中
「16万円」を「24万円」に改め、
同条第2項中
「19万円」を「28万円」に改め、
同条第3項を削り、
同条第4項を同条第3項とし、
同条第5項を同条第4項とする。

第85条第3項中
「若しくは」を「又は」に改め、
「又は居住者に配偶者がないかどうか」を削る。

第86条第1項中
「21万円」を「24万円」に改める。

第89条第1項の表を次のように改める。
60万円以下の金額100分の10
60万円を超え120万円以下の金額100分の12
120万円を超え180万円以下の金額100分の14
180万円を超え240万円以下の金額100分の16
240万円を超え300万円以下の金額100分の18
300万円を超え400万円以下の金額100分の21
400万円を超え500万円以下の金額100分の24
500万円を超え600万円以下の金額100分の27
600万円を超え700万円以下の金額100分の30
700万円を超え800万円以下の金額100分の34
800万円を超え1000万円以下の金額100分の38
1000万円を超え1200万円以下の金額100分の42
1200万円を超え1500万円以下の金額100分の46
1500万円を超え2000万円以下の金額100分の50
2000万円を超え3000万円以下の金額100分の55
3000万円を超え4000万円以下の金額100分の60
4000万円を超え6000万円以下の金額100分の65
6000万円を超え8000万円以下の金額100分の70
8000万円を超える金額100分の75

第121条第1項中
「500万円」を「800万円」に改める。

第144条中
「2月16日」を「1月16日」に、
「1月以内」を「2月以内」に改める。

第185条第1項第1号イ中
「甲表の」及び「(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場合には、別表第4の乙表。ロからニまでにおいて同じ。)」を削り、
同号ロからニまでの規定中
「甲表の」を削り、
同号ホ中
「甲表」の及び「(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場合には、別表第5の乙表。ヘにおいて同じ。)」を削り、
同号ヘ中
「甲表の」を削り、
同項第2号イからヘまで及び第3号中
「甲表の」を削る。

第186条第1項第1号ロ中
「こえる」を「超える」に改め、
「甲表の」及び「(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場合には、別表第4の乙表)」を削り、
同項第2号ロ中
「甲表の」を削り、
同条第2項中
「こえる」を「超える」に改め、
「甲表の」及び「(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場合には、別表第4の乙表。以下この号において同じ。)」を削る。

第189条第1項中
「甲表の」及び「又は乙表」を削る。

第190条中
「500万円」を「800万円」に、
「附表」を「付表」に改める。

第194条第1項中
第6号を削り、
第7号を第6号とする。

第201条第2項中
「附表」を「付表」に改める。
別表第2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0050,00051,0005,00010137,000139,00013,70010
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
258,000261,00025,80010414,000418,00041,40010614,000618,00061,60010
261,000264,00026,10010418,000422,00041,80010618,000622,00062,10010
264,000267,00026,40010422,000426,00042,20010622,000626,00062,60010
267,000270,00026,70010426,000430,00042,60010626,000630,00063,10010
270,000273,00027,00010430,000434,00043,00010630,000634,00063,60010
273,000276,00027,30010434,000438,00043,40010634,000638,00064,00010
276,000279,00027,60010438,000442,00043,80010638,000642,00064,50010
279,000282,00027,90010442,000446,00044,20010642,000646,00065,00010
282,000285,00028,20010446,000450,00044,60010646,000650,00065,50010
285,000288,00028,50010450,000454,00045,00010650,000655,00066,00010
288,000291,00028,80010454,000458,00045,40010655,000660,00066,60010
291,000294,00029,10010458,000462,00045,80010660,000665,00067,20010
294,000297,00029,40010462,000466,00046,20010665,000670,00067,80010
297,000300,00029,70010466,000470,00046,60010670,000675,00068,40010
300,000303,00030,00010470,000474,00047,00010675,000680,00069,00010
303,000306,00030,30010474,000478,00047,40010680,000685,00069,60010
306,000309,00030,60010478,000482,00047,80010685,000690,00070,20010
309,000312,00030,90010482,000486,00048,20010690,000695,00070,80010
312,000315,00031,20010486,000490,00048,60010695,000700,00071,40010
315,000318,00031,50010490,000494,00049,00010700,000705,00072,00010
318,000321,00031,80010494,000498,00049,40010705,000710,00072,60010
321,000324,00032,10010498,000502,00049,80010710,000715,00073,20010
324,000327,00032,40010502,000506,00050,20010715,000720,00073,80010
327,000330,00032,70010506,000510,00050,60010720,000725,00074,40010
330,000333,00033,00010510,000514,00051,00010725,000730,00075,00010
333,000336,00033,30010514,000518,00051,40010730,000735,00075,60010
336,000339,00033,60010518,000522,00051,80010735,000740,00076,20010
339,000342,00033,90010522,000526,00052,20010740,000745,00076,80010
342,000345,00034,20010526,000530,00052,60010745,000750,00077,40010
345,000348,00034,50010530,000534,00053,00010750,000755,00078,00010
348,000351,00034,80010534,000538,00053,40010755,000760,00078,60010
351,000354,00035,10010538,000542,00053,80010760,000765,00079,20010
354,000357,00035,40010542,000546,00054,20010765,000770,00079,80010
357,000360,00035,70010546,000550,00054,60010770,000775,00080,40010
360,000363,00036,00010550,000554,00055,00010775,000780,00081,00010
363,000366,00036,30010554,000558,00055,40010780,000785,00081,60010
366,000369,00036,60010558,000562,00055,80010785,000790,00082,20010
369,000372,00036,90010562,000566,00056,20010790,000795,00082,80010
372,000375,00037,20010566,000570,00056,60010795,000800,00083,40010
375,000378,00037,50010570,000574,00057,00010800,000805,00084,00010
378,000381,00037,80010574,000578,00057,40010805,000810,00084,60010
381,000384,00038,10010578,000582,00057,80010810,000815,00085,20010
384,000387,00038,40010582,000586,00058,20010815,000820,00085,80010
387,000390,00038,70010586,000590,00058,60010820,000825,00086,40010
390,000394,00039,00010590,000594,00059,00010825,000830,00087,00010
394,000398,00039,40010594,000598,00059,40010830,000835,00087,60010
398,000402,00039,80010598,000602,00059,80010835,000840,00088,20010
402,000406,00040,20010602,000606,00060,20010840,000845,00088,80010
406,000410,00040,60010606,000610,00060,70010845,000850,00089,40010
410,000414,00041,00010610,000614,00061,20010850,000855,00090,00010
855,000860,00090,600101,105,0001,110,000120,600101,355,0001,360,000153,70011
860,000865,00091,200101,110,0001,115,000121,200101,360,0001,365,000154,40011
865,000870,00091,800101,115,0001,120,000121,800101,365,0001,370,000155,10011
870,000875,00092,400101,120,0001,125,000122,400101,370,0001,375,000155,80011
875,000880,00093,000101,125,0001,130,000123,000101,375,0001,380,000156,50011
880,000885,00093,600101,130,0001,135,000123,600101,380,0001,385,000157,20011
885,000890,00094,200101,135,0001,140,000124,200101,385,0001,390,000157,90011
890,000895,00094,800101,140,0001,145,000124,800101,390,0001,395,000158,60011
895,000900,00095,400101,145,0001,150,000125,400101,395,0001,400,000159,30011
900,000905,00096,000101,150,0001,155,000126,000101,400,0001,405,000160,00011
905,000910,00096,600101,155,0001,160,000126,600101,405,0001,410,000160,70011
910,000915,00097,200101,160,0001,165,000127,200101,410,0001,415,000161,40011
915,000920,00097,800101,165,0001,170,000127,800101,415,0001,420,000162,10011
920,000925,00098,400101,170,0001,175,000128,400101,420,0001,425,000162,80011
925,000930,00099,000101,175,0001,180,000129,000101,425,0001,430,000163,50011
930,000935,00099,600101,180,0001,185,000129,600101,430,0001,435,000164,20011
935,000940,000100,200101,185,0001,190,000130,200101,435,0001,440,000164,90011
940,000945,000100,800101,190,0001,195,000130,800101,440,0001,445,000165,60011
945,000950,000101,400101,195,0001,200,000131,400101,445,0001,450,000166,30011
950,000955,000102,000101,200,0001,205,000132,000111,450,0001,455,000167,00011
955,000960,000102,600101,205,0001,210,000132,700111,455,0001,460,000167,70011
960,000965,000103,200101,210,0001,215,000133,400111,460,0001,465,000168,40011
965,000970,000103,800101,215,0001,220,000134,100111,465,0001,470,000169,10011
970,000975,000104,400101,220,0001,225,000134,800111,470,0001,475,000169,80011
975,000980,000105,000101,225,0001,230,000135,500111,475,0001,480,000170,50011
980,000985,000105,600101,230,0001,235,000136,200111,480,0001,485,000171,20011
985,000990,000106,200101,235,0001,240,000136,900111,485,0001,490,000171,90011
990,000995,000106,800101,240,0001,245,000137,600111,490,0001,495,000172,60011
995,0001,000,000107,400101,245,0001,250,000138,300111,495,0001,500,000173,30011
1,000,0001,005,000108,000101,250,0001,255,000139,000111,500,0001,505,000174,00011
1,005,0001,010,000108,600101,255,0001,260,000139,700111,505,0001,510,000174,70011
1,010,0001,015,000109,200101,260,0001,265,000140,400111,510,0001,515,000175,40011
1,015,0001,020,000109,800101,265,0001,270,000141,100111,515,0001,520,000176,10011
1,020,0001,025,000110,400101,270,0001,275,000141,800111,520,0001,525,000176,80011
1,025,0001,030,000111,000101,275,0001,280,000142,500111,525,0001,530,000177,50011
1,030,0001,035,000111,600101,280,0001,285,000143,200111,530,0001,535,000178,20011
1,035,0001,040,000112,200101,285,0001,290,000143,900111,535,0001,540,000178,90011
1,040,0001,045,000112,800101,290,0001,295,000144,600111,540,0001,545,000179,60011
1,045,0001,050,000113,400101,295,0001,300,000145,300111,545,0001,550,000180,30011
1,050,0001,055,000114,000101,300,0001,305,000146,000111,550,0001,555,000181,00011
1,055,0001,060,000114,600101,305,0001,310,000146,700111,555,0001,560,000181,70011
1,060,0001,065,000115,200101,310,0001,315,000147,400111,560,0001,565,000182,40011
1,065,0001,070,000115,800101,315,0001,320,000148,100111,565,0001,570,000183,10011
1,070,0001,075,000116,400101,320,0001,325,000148,800111,570,0001,575,000183,80011
1,075,0001,080,000117,000101,325,0001,330,000149,500111,575,0001,580,000184,50011
1,080,0001,085,000117,600101,330,0001,335,000150,200111,580,0001,585,000185,20011
1,085,0001,090,000118,200101,335,0001,340,000150,900111,585,0001,590,000185,90011
1,090,0001,095,000118,800101,340,0001,345,000151,600111,590,0001,595,000186,60011
1,095,0001,100,000119,400101,345,0001,350,000152,300111,595,0001,600,000187,30011
1,100,0001,105,000120,000101,350,0001,355,000153,000111,600,0001,605,000188,00011
1,605,0001,610,000188,700111,755,0001,760,000209,700111,905,0001,910,000232,80012
1,610,0001,615,000189,400111,760,0001,765,000210,400111,910,0001,915,000233,60012
1,615,0001,620,000190,100111,765,0001,770,000211,100111,915,0001,920,000234,40012
1,620,0001,625,000190,800111,770,0001,775,000211,800111,920,0001,925,000235,20012
1,625,0001,630,000191,500111,775,0001,780,000212,500111,925,0001,930,000236,00012
1,630,0001,635,000192,200111,780,0001,785,000213,200111,930,0001,935,000236,80012
1,635,0001,640,000192,900111,785,0001,790,000213,900111,935,0001,940,000237,60012
1,640,0001,645,000193,600111,790,0001,795,000214,600111,940,0001,945,000238,40012
1,645,0001,650,000194,300111,795,0001,800,000215,300111,945,0001,950,000239,20012
1,650,0001,655,000195,000111,800,0001,805,000216,000121,950,0001,955,000240,00012
1,655,0001,660,000195,700111,805,0001,810,000216,800121,955,0001,960,000240,80012
1,660,0001,665,000196,400111,810,0001,815,000217,600121,960,0001,965,000241,60012
1,665,0001,670,000197,100111,815,0001,820,000218,400121,965,0001,970,000242,40012
1,670,0001,675,000197,800111,820,0001,825,000219,200121,970,0001,975,000243,20012
1,675,0001,680,000198,500111,825,0001,830,000220,000121,975,0001,980,000244,00012
1,680,0001,685,000199,200111,830,0001,835,000220,800121,980,0001,985,000244,80012
1,685,0001,690,000199,900111,835,0001,840,000221,600121,985,0001,990,000245,60012
1,690,0001,695,000200,600111,840,0001,845,000222,400121,990,0001,995,000246,40012
1,695,0001,700,000201,300111,845,0001,850,000223,200121,995,0002,000,000247,20012
1,700,0001,705,000202,000111,850,0001,855,000224,000122,000,000円248,00012
1,705,0001,710,000202,700111,855,0001,860,000224,80012    
1,710,0001,715,000203,400111,860,0001,865,000225,60012
1,715,0001,720,000204,100111,865,0001,870,000226,40012
1,720,0001,725,000204,800111,870,0001,875,000227,20012
1,725,0001,730,000205,500111,875,0001,880,000228,00012
1,730,0001,735,000206,200111,880,0001,885,000228,80012
1,735,0001,740,000206,900111,885,0001,890,000229,60012
1,740,0001,745,000207,600111,890,0001,895,000230,40012
1,745,0001,750,000208,300111,895,0001,900,000231,20012
1,750,0001,755,000209,000111,900,0001,905,000232,00012
(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4から別表第8までを次のように改める。
別表第4 給与所得の源泉徴収税額表(月額表)
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

63,000

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
63,00064,0001805,300
64,00065,00028000000005,400
65,00066,00038000000005,500
66,00067,00048000000005,500
67,00068,00058000000005,600
68,00069,00068000000005,700
69,00070,00078000000005,700
70,00071,00088000000005,800
71,00072,00098000000005,900
72,00073,0001,08000000005,900
73,00074,0001,18000000006,000
74,00075,0001,28000000006,100
75,00076,0001,38000000006,100
76,00077,0001,48000000006,200
77,00078,0001,58000000006,300
78,00079,0001,68000000006,300
79,00080,0001,78000000006,400
80,00081,0001,88000000006,500
81,00082,0001,98000000006,500
82,00083,0002,08000000006,600
83,00084,0002,1801800000006,600
84,00085,0002,2802800000006,700
85,00086,0002,3803800000006,800
86,00087,0002,4804800000006,800
87,00088,0002,5805800000006,900
88,00089,0002,6806800000007,100
89,00090,0002,7807800000007,200
90,00091,0002,8808800000007,400
91,00092,0002,9809800000007,500
92,00093,0003,0801,0800000007,700
93,00094,0003,1801,1800000007,800
94,00095,0003,2801,2800000007,900
95,00096,0003,3801,3800000008,100
96,00097,0003,4801,4800000008,200
97,00098,0003,5801,5800000008,400
98,00099,0003,6801,6800000008,500
99,000101,0003,8301,8300000008,600
101,000103,0004,0302,0308,600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円を超える金額の22%に相当する金額を加算した金額
103,000105,0004,2302,23023000000
105,000107,0004,3602,36036000000
107,000109,0004,4802,48048000000
109,000111,0004,6002,60060000000
111,000113,0004,7202,72072000000
113,000115,0004,8402,84084000000
115,000117,0004,9602,96096000000
117,000119,0005,1003,0801,080
119,000121,0005,2403,2001,200
121,000123,0005,3803,3201,320
123,000125,0005,5303,4401,440
125,000127,0005,6803,5701,570
127,000129,0005,8503,7101,710
129,000131,0006,0203,8501,850
131,000133,0006,1903,9901,990
133,000135,0006,3604,1302,130130
135,000137,0006,5204,2702,270270
137,000139,0006,6904,4102,410410
139,000141,0006,8604,5502,550550
141,000143,0007,0304,6902,690690
143,000145,0007,2004,8302,830830
145,000147,0007,3604,9702,970970
147,000149,0007,5305,1303,1101,110
149,000151,0007,7005,3003,2501,25019,600円
151,000153,0007,8705,4703,3901,39019,600円に、その月の社会保険料控除後の給与等の金額のうち150,000円を超える金額の45%に相当する金額を加算した金額
153,000155,0008,0405,6403,5301,530
155,000157,0008,2005,8003,6701,670
157,000159,0008,3705,9703,8101,810
159,000161,0008,5406,1403,9501,950
161,000163,0008,7106,3104,0902,090
163,000165,0008,8806,4804,2302,230230
165,000167,0009,0406,6404,3702,370370
167,000169,0009,2106,8104,5102,510510
169,000171,0009,3806,9804,6502,650650
171,000173,0009,5507,1504,7902,790790
173,000175,0009,7207,3204,9302,930930
175,000177,0009,8807,4805,0803,0701,070
177,000179,00010,0507,6505,2503,2101,210
179,000181,00010,2207,8205,4203,3501,350
181,000183,00010,3907,9905,5903,4901,490
183,000185,00010,5608,1605,7603,6301,630
185,000187,00010,7208,3205,9203,7701,770
187,000189,00010,8908,4906,0903,9101,910
189,000191,00011,0708,6606,2604,0502,050
191,000193,00011,2708,8306,4304,1902,190190
193,000195,00011,4609,0006,6004,3302,330330
195,000197,00011,6609,1606,7604,4702,470470
197,000199,00011,8509,3306,9304,6102,610610
199,000201,00012,0509,5007,1004,7502,750750
201,000203,00012,2509,6707,2704,8902,890890
203,000206,00012,4909,8807,4805,0803,0701,070
206,000209,00012,79010,1307,7305,3303,2801,280
209,000212,00013,08010,3807,9805,5803,4901,490
212,000215,00013,37010,6308,2305,8303,7001,700
215,000218,00013,67010,8908,4906,0903,9101,910
218,000221,00013,96011,1608,7406,3404,1202,120120
221,000224,00014,26011,4608,9906,5904,3302,330330
224,000227,00014,55011,7509,2406,8404,5402,5405400
227,000230,00014,84012,0409,4907,0904,7502,7507500
230,000233,00015,14012,3409,7507,3504,9602,9609600
233,000236,00015,43012,63010,0007,6005,2003,1701,1700
236,000239,00015,73012,93010,2507,8505,4503,3801,3800
239,000242,00016,02013,22010,5008,1005,7003,5901,5900
242,000245,00016,31013,51010,7508,3505,9503,8001,8000
245,000248,00016,61013,81011,0108,6106,2104,0102,0100
248,000251,00016,90014,10011,3008,8606,4604,2202,220220
251,000254,00017,23014,43011,6309,1406,7404,4502,450450
254,000257,00017,57014,77011,9709,4307,0304,6902,690690
257,000260,00017,90015,10012,3009,7207,3204,9302,930930
260,000263,00018,27015,44012,64010,0007,6005,2003,1701,170
263,000266,00018,66015,77012,97010,2907,8905,4903,4101,410
266,000269,00019,04016,11013,31010,5808,1805,7803,6501,650
269,000272,00019,42016,45013,65010,8708,4706,0703,8901,890
272,000275,00019,81016,78013,98011,1808,7606,3604,1302,130
275,000278,00020,19017,12014,32011,5209,0406,6404,3702,370
278,000281,00020,58017,45014,65011,8509,3306,9304,6102,610
281,000284,00020,96017,79014,99012,1909,6207,2204,8502,850
284,000287,00021,34018,14015,33012,5309,9107,5105,1103,090
287,000290,00021,73018,53015,66012,86010,2007,8005,4003,330
290,000293,00022,11018,91016,00013,20010,4808,0805,6803,570
293,000296,00022,50019,30016,33013,53010,7708,3705,9703,810
296,000299,00022,88019,68016,67013,87011,0708,6606,2604,050
299,000302,00023,26020,06017,01014,21011,4108,9506,5504,290
302,000305,00023,65020,45017,34014,54011,7409,2406,8404,530
305,000308,00024,03020,83017,68014,88012,0809,5207,1204,770
308,000311,00024,42021,22018,02015,21012,4109,8107,4105,010
311,000314,00024,80021,60018,40015,55012,75010,1007,7005,300
314,000317,00025,18021,98018,78015,89013,09010,3907,9905,590
317,000320,00025,57022,37019,17016,22013,42010,6808,2805,880
320,000323,00025,95022,75019,55016,56013,76010,9608,5606,160
323,000326,00026,38023,14019,94016,89014,09011,2908,8506,450
326,000329,00026,81023,52020,32017,23014,43011,6309,1406,740
329,000332,00027,24023,90020,70017,57014,77011,9709,4307,030
332,000335,00027,67024,29021,09017,90015,10012,3009,7207,320
335,000338,00028,11024,67021,47018,27015,44012,64010,0007,600
338,000341,00028,54025,06021,86018,66015,77012,97010,2907,890
341,000344,00028,97025,44022,24019,04016,11013,31010,5808,180
344,000347,00029,40025,82022,62019,42016,45013,65010,8708,470
347,000350,00029,83026,23023,01019,81016,78013,98011,1808,760
350,000353,00030,27026,67023,39020,19017,12014,32011,5209,040
353,000356,00030,70027,10023,78020,58017,45014,65011,8509,330
356,000359,00031,13027,53024,16020,96017,79014,99012,1909,620
359,000362,00031,56027,96024,54021,34018,14015,33012,5309,910
362,000365,00031,99028,39024,93021,73018,53015,66012,86010,200
365,000368,00032,43028,83025,31022,11018,91016,00013,20010,480
368,000371,00032,86029,26025,70022,50019,30016,33013,53010,770
371,000374,00033,29029,69026,09022,88019,68016,67013,87011,070
374,000377,00033,72030,12026,52023,26020,06017,01014,21011,410
377,000380,00034,15030,55026,95023,65020,45017,34014,54011,740
380,000383,00034,59030,99027,39024,03020,83017,68014,88012,080
383,000386,00035,02031,42027,82024,42021,22018,02015,21012,410
386,000389,00035,53031,85028,25024,80021,60018,40015,55012,750
389,000392,00036,03032,28028,68025,18021,98018,78015,89013,090
392,000395,00036,53032,71029,11025,57022,37019,17016,22013,420
395,000398,00037,04033,15029,55025,95022,75019,55016,56013,760
398,000401,00037,54033,58029,98026,38023,14019,94016,89014,090
401,000404,00038,05034,01030,41026,81023,52020,32017,23014,430
404,000407,00038,55034,44030,84027,24023,90020,70017,57014,770
407,000410,00039,05034,87031,27027,67024,29021,09017,90015,100
410,000413,00039,56035,36031,71028,11024,67021,47018,27015,440
413,000416,00040,06035,86032,14028,54025,06021,86018,66015,770
416,000419,00040,57036,37032,57028,97025,44022,24019,04016,110
419,000422,00041,07036,87033,00029,40025,82022,62019,42016,450
422,000425,00041,57037,37033,43029,83026,23023,01019,81016,780
425,000428,00042,08037,88033,87030,27026,67023,39020,19017,120
428,000431,00042,58038,38034,30030,70027,10023,78020,58017,450
431,000434,00043,09038,89034,73031,13027,53024,16020,96017,790
434,000437,00043,59039,39035,19031,56027,96024,54021,34018,140
437,000440,00044,09039,89035,69031,99028,39024,93021,73018,530
440,000443,00044,60040,40036,20032,43028,83025,31022,11018,910
443,000446,00045,10040,90036,70032,86029,26025,70022,50019,300
446,000449,00045,61041,41037,21033,29029,69026,09022,88019,680
449,000452,00046,11041,91037,71033,72030,12026,52023,26020,060
452,000455,00046,61042,41038,21034,15030,55026,95023,65020,450
455,000458,00047,12042,92038,72034,59030,99027,39024,03020,830
458,000461,00047,62043,42039,22035,02031,42027,82024,42021,220
461,000464,00048,13043,93039,73035,53031,85028,25024,80021,600
464,000467,00048,63044,43040,23036,03032,28028,68025,18021,980
467,000470,00049,13044,93040,73036,53032,71029,11025,57022,370
470,000473,00049,64045,44041,24037,04033,15029,55025,95022,750
473,000476,00050,14045,94041,74037,54033,58029,98026,38023,140
476,000479,00050,65046,45042,25038,05034,01030,41026,81023,520
479,000482,00051,15046,95042,75038,55034,44030,84027,24023,900
482,000485,00051,65047,45043,25039,05034,87031,27027,67024,290
485,000488,00052,16047,96043,76039,56035,36031,71028,11024,670
488,000491,00052,68048,46044,26040,06035,86032,14028,54025,060
491,000494,00053,26048,97044,77040,57036,37032,57028,97025,440
494,000497,00053,84049,47045,27041,07036,87033,00029,40025,820
497,000500,00054,41049,97045,77041,57037,37033,43029,83026,230
500,000円54,70050,23046,03041,83037,63033,65030,05026,450177,100円
500,000円を超え580,000円に満たない金額500,000円の場合の税額に、その月の社会保険料控除後の給与等の金額のうち500,000円を超える金額の22%に相当する金額を加算した金額177,100円に、その月の社会保険料控除後の給与等の金額のうち500,000円を超える金額の60%に相当する金額を加算した金額
580,000円
72,300

67,830

63,630

59,430

55,230

51,250

47,650

44,050
580,000円を超え680,000円に満たない金額580,000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580,000円を超える金額の25%に相当する金額を加算した金額
680,000円
97,300

92,830

88,630

84,430

80,230

76,250

72,650

69,050
680,000円を超え770,000円に満たない金額680,000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680,000円を超える金額の27%に相当する金額を加算した金額
770,000円
121,600

117,130

112,930

108,730

104,530

100,550

96,950

93,350
770,000円を超え860,000円に満たない金額770,000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770,000円を超える金額の31%に相当する金額を加算した金額
860,000円
149,500

145,030

140,830

136,630

132,430

128,450

124,850

121,250
860,000円を超え1,050,000円に満たない金額860,000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860,000円を超える金額の35%に相当する金額を加算した金額
1,050,000円
216,000

211,530

207,330

203,130

198,930

194,950

191,350

187,750
1,050,000円を超え1,230,000円に満たない金額1,050,000円の場合の税額に、その月の社会保険料控除後の給与等の金額のうち1,050,000円を超える金額の38%に相当する金額を加算した金額
1,230,000円
284,400

279,930

275,730

271,530

267,330

263,350

259,750

256,150

615,100
1,230,000円を超え1,510,000円に満たない金額1,230,000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1,230,000円を超える金額の42%に相当する金額を加算した金額615,100円に、その月の社会保険料控除後の給与等の金額のうち1,230,000円を超える金額の65%に相当する金額を加算した金額
1,510,000円
402,000

397,530

393,330

389,130

384,930

380,950

377,350

373,750
1,510,000円を超え1,970,000円に満たない金額1,510,000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1,510,000円を超える金額の45%に相当する金額を加算した金額
1,970,000円
609,000

604,530

600,330

596,130

591,930

587,950

584,350

580,750
1,970,000円を超え2,900,000円に満たない金額1,970,000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1,970,000円を超える金額の50%に相当する金額を加算した金額
2,900,000円
1,074,000

1,069,530

1,065,330

1,061,130

1,056,930

1,052,950

1,049,350

1,045,750
2,900,000円を超え3,820,000円に満たない金額2,900,000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2,900,000円を超える金額の55%に相当する金額を加算した金額
3,820,000円
1,580,000

1,575,530

1,571,330

1,567,130

1,562,930

1,558,950

1,555,350

1,551,750
3,820,000円を超える金額3,820,000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3,820,000円を超える金額の60%に相当する金額を加算した金額
扶養親族等の数が7人を超える場合には、扶養親族等の数が7人の場合の税額から、その7人を超える1人ごとに2,400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2,400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人を超える場合には、(1)により求めた金額に応じて、扶養親族等の数が7人であるものとして(2)により求めた税額から、扶養親族等の数が7人を超える1人ごとに2,400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号ロ又はハ(定義)に掲げる者に該当するときは、当該申告書に勤労学生に該当する旨の記載があるほか、第194条第3項(給与所得者の扶養控除等申告書)に規定する書類の提出又は提示があつたとき)は、扶養親族等の数にこれらの一に該当するごとに1人を加算した数を、当該申告書にその居住者の扶養親族等のうちに障害者がある旨の記載があるときは、扶養親族等の数にその障害者1人につき1人を加算した数を、それぞれ(2)及び(3)の扶養親族等の数とする。
(二)給与所得者の扶養控除等申告書の提出がない居住者(従たる給与についての扶養控除等申告書の提出があつた居住者を含む。)については、その居住者のその月の給与等の金額から、その給与等の金額から控除される社会保険料の金額を控除し、その控除後の金額に応じて「その月の社会保険料控除後の給与等の金額」欄の該当する行を求め、その行と乙欄との交わるところに記載されている金額(従たる給与についての扶養控除等申告書の提出があつた場合には、当該申告書により申告された扶養親族等の数に応じ、扶養親族等1人ごとに2,400円を控除した金額)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)
その日の社会保険料控除後の給与等の金額
扶養親族等の数
0人1人2人3人4人5人6人7人
以上未満税額税額税額
2,100円未満その日の社会保険料控除後の給与等の金額の7%に相当する金額
2,1002,150180
2,1502,20010180
2,2002,25015180
2,2502,30020190
2,3002,35025190
2,3502,40030190
2,4002,45035200
2,4502,50040200
2,5002,55045200
2,5502,60050210
2,6002,65055210
2,6502,70060210
2,7002,75065220
2,7502,80070220
2,8002,8507510220
2,8502,9008015230
2,9002,9508520230
2,9503,0009025240
3,0003,0509530250
3,0503,10010035250
3,1003,15010540260
3,1503,20011045270
3,2003,25011550280
3,2503,30012055280
3,3003,40013060290
3,4003,50014070290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円を超える金額の22%に相当する金額を加算した金額
3,5003,6001458010
3,6003,7001508520
3,7003,8001609025
3,8003,9001659530
3,9004,00017010535
4,0004,10017511040
4,1004,20018511550
4,2004,30019012055
4,3004,40020013060
4,4004,50021013570
4,5004,6002201457510
4,6004,7002251508515
4,7004,8002351559025
4,8004,9002451659530
4,9005,00025017010540
5,0005,10026018011045660円
5,1005,20027019012050660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円を超える金額の45%に相当する金額を加算した金額
5,2005,30027519512560
5,3005,40028520513065
5,4005,5002952151407550000
5,5005,60030022014580150000
5,6005,70031023015585200000
5,7005,80032024016095250000
5,8005,900325245165100350000
5,9006,000335255175110400000
6,0006,100345265185115500000
6,1006,200350270190120550006
6,2006,3003602802001306000013
6,3006,4003702902101357000020
6,4006,50038029521514575100027
6,5006,60039030522515085150034
6,6006,70040031523515590250041
6,7006,80041032024016595300048
6,8006,900420330250170105350055
6,9007,000430340260180110450062
7,0007,100440350270190120500069
7,1007,200450355275195125600076
7,2007,300460365285205130650083
7,3007,400470375295215140705090
7,4007,5004803853002201458010097
7,5007,60049039531023015585200104
7,6007,70049540532024016095250111
7,7007,800505415325245165100350118
7,8007,900515425335255175105400125
7,9008,000525435345265185115450132
8,0008,100535445350270190120550139
8,1008,200545455360280200130600146
8,2008,300555465370290210135700153
8,3008,4005654753802952151407510160
8,4008,5005804853903052251508515167
8,5008,6005904954003152351609025174
8,6008,70060050541532524516510035181
8,7008,80061552042533525517511040188
8,8008,90062553043534526518511550195
8,9009,00064054044535527519512555202
9,0009,10065055046036528520513065209
9,1009,20066556547037529521514075216
9,2009,30067557548038530522515080223
9,3009,40069058549040031523515590231
9,4009,50070059550541032524016595239
9,5009,600715610515420330250170105247
9,6009,700730620525430340260180115256
9,7009,800740635535445350270190120264
9,8009,900755645550455360280200130273
9,90010,000765660560465370290210135281
10,00010,100780670570475385300220145289
10,10010,200790685580490395310230155298
10,20010,300805700590500405320240160306
10,30010,400820710605510415330250170315
10,40010,500830725615520430340260180323
10,50010,600845735630535440350270190331
10,60010,700855750645545450360280200340
10,70010,800870760655555460370285205348
10,80010,900885775670565475380295215357
10,90011,000895790680575485390305225365
11,00011,100910800695590495400315235373
11,10011,200925815705600505415325245382
11,20011,300940825720615520425335255390
11,30011,400955840730625530435345265399
11,40011,500970850745640540445355275408
11,50011,600985865760650550460365285417
11,60011,7001,000880770665560470375295427
11,70011,8001,010890785675575480385305436
11,80011,9001,025905795690585490400315446
11,90012,0001,040920810700595505410320456
12,00012,1001,055935820715610515420330465
12,10012,2001,070950835730620525430340475
12,20012,3001,085965845740635535445350484
12,30012,4001,100980860755645545455360494
12,40012,5001,115995875765660560465370504
12,50012,6001,1301,010890780670570475385515
12,60012,7001,1401,020900790685580490395526
12,70012,8001,1551,035915805700590500405538
12,80012,9001,1701,050930815710605510415549
12,90013,0001,1901,065945830725615520430560
13,00013,1001,2051,080960845735630530440571
13,10013,2001,2201,095975855750640545450582
13,20013,3001,2401,110990870760655555460594
13,30013,4001,2551,1251,005885775670565475605
13,40013,5001,2751,1351,015895790680575485616
13,50013,6001,2901,1501,030910800695590495627
13,60013,7001,3051,1651,045925815705600505638
13,70013,8001,3251,1851,060940825720610515650
13,80013,9001,3401,2001,075955840730625530661
13,90014,0001,3551,2151,090970850745640540672
14,00014,1001,3751,2351,105985865760650550683
14,10014,2001,3901,2501,1201,000880770665560694
14,20014,3001,4051,2651,1301,010890785675575706
14,30014,4001,4251,2851,1451,025905795690585717
14,40014,5001,4401,3001,1601,040920810700595728
14,50014,6001,4551,3151,1751,055935820715610739
14,60014,7001,4751,3351,1951,070950835730620750
14,70014,8001,4901,3501,2101,085965845740635762
14,80014,9001,5101,3701,2301,100980860755645773
14,90015,0001,5251,3851,2451,115995875765660784
15,00015,1001,5401,4001,2601,1251,005885780670795
15,10015,2001,5601,4201,2801,1401,020900790685806
15,20015,3001,5751,4351,2951,1551,035915805700818
15,30015,4001,5901,4501,3101,1701,050930815710830
15,40015,5001,6101,4701,3301,1901,065945830725843
15,50015,6001,6251,4851,3451,2051,080960845735855
15,60015,7001,6401,5001,3601,2201,095975855750868
15,70015,8001,6601,5201,3801,2401,110990870760881
15,80015,9001,6751,5351,3951,2551,1251,005880775894
15,90016,0001,6951,5501,4101,2701,1351,015895785907
16,00016,1001,7101,5701,4301,2901,1501,030910800919
16,10016,2001,7251,5851,4451,3051,1651,045925815932
16,20016,3001,7451,6051,4651,3251,1851,060940825945
16,30016,4001,7601,6201,4801,3401,2001,075955840958
16,40016,5001,7801,6351,4951,3551,2151,090970850971
16,50016,6001,8001,6551,5151,3751,2351,105985865983
16,60016,7001,8201,6701,5301,3901,2501,1201,000880996
16,700円1,8301,6801,5401,4001,2601,1251,0058855,930円1,009
16,700円を超え19,500円に満たない金額16,700円の場合の税額に、その日の社会保険料控除後の給与等の金額のうち16,700円を超える金額の22%に相当する金額を加算した金額5,930円に、その日の社会保険料控除後の給与等の金額のうち16,700円を超える金額の60%に相当する金額を加算した金額1,009円に、その日の社会保険料控除後の給与等の金額のうち16,700円を超える金額の12%に相当する金額を加算した金額
19,500円
2,445

2,295

2,155

2,015

1,875

1,740

1,620

1,500

1,345
19,500円を超え22,500円に満たない金額19,500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19,500円を超える金額の25%に相当する金額を加算した金額1,345円に、その日の社会保険料控除後の給与等の金額のうち19,500円を超える金額の14%に相当する金額を加算した金額
22,500円
3,195

3,045

2,905

2,765

2,625

2,490

2,370

2,250

1,765
22,500円を超え25,500円に満たない金額22,500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22,500円を超える金額の27%に相当する金額を加算した金額1,765円に、その日の社会保険料控除後の給与等の金額のうち22,500円を超える金額の18%に相当する金額を加算した金額
25,500円
4,005

3,855

3,715

3,575

3,435

3,300

3,180

3,060

2,305
25,500円を超え28,500円に満たない金額25,500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25,500円を超える金額の31%に相当する金額を加算した金額2,305円に、その日の社会保険料控除後の給与等の金額のうち25,500円を超える金額の21%に相当する金額を加算した金額
28,500円
4,935

4,785

4,645

4,505

4,365

4,230

4,110

3,990

2,935
28,500円を超え35,000円に満たない金額28,500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28,500円を超える金額の35%に相当する金額を加算した金額2,935円に、その日の社会保険料控除後の給与等の金額のうち28,500円を超える金額の24%に相当する金額を加算した金額
35,000円
7,210

7,060

6,920

6,780

6,640

6,505

6,385

6,265

4,495
35,000円を超え41,000円に満たない金額35,000円の場合の税額に、その日の社会保険料控除後の給与等の金額のうち35,000円を超える金額の38%に相当する金額を加算した金額4,495円に、その日の社会保険料控除後の給与等の金額のうち35,000円を超える金額の27%に相当する金額を加算した金額
41,000円
9,490

9,340

9,200

9,060

8,920

8,785

8,665

8,545

20,510

6,115
41,000円を超え50,500円に満たない金額41,000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41,000円を超える金額の42%に相当する金額を加算した金額20,510円に、その日の社会保険料控除後の給与等の金額のうち41,000円を超える金額の65%に相当する金額を加算した金額6,115円に、その日の社会保険料控除後の給与等の金額のうち41,000円を超える金額の30%に相当する金額を加算した金額
50,500円
13,480

13,330

13,190

13,050

12,910

12,775

12,655

12,535
50,500円を超え65,500円に満たない金額50,500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50,500円を超える金額の45%に相当する金額を加算した金額
65,500円
20,230

20,080

19,940

19,800

19,660

19,525

19,405

19,285
65,500円を超え96,500円に満たない金額65,500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65,500円を超える金額の50%に相当する金額を加算した金額
96,500円
35,730

35,580

35,440

35,300

35,160

35,025

34,905

34,785
96,500円を超え127,500円に満たない金額96,500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96,500円を超える金額の55%に相当する金額を加算した金額
127,500円
52,780

52,630

52,490

52,350

52,210

52,075

51,955

51,835
127,500円を超える金額127,500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127,500円を超える金額の60%に相当する金額を加算した金額
扶養親族等の数が7人を超える場合には、扶養親族等の数が7人の場合の税額から、その7人を超える1人ごとに80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80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については、
(1)まず、その居住者のその日の給与等の金額から、その給与等の金額から控除される社会保険料の金額を控除した金額を求める。
(2)当該申告書により申告された扶養親族等の数が7人以下である場合には、(1)により求めた金額に応じて「その日の社会保険料控除後の給与等の金額」欄の該当する行を求め、その行とその申告された扶養親族等の数に応じて求めた甲欄の該当欄との交わるところに記載されている金額が、その求める税額である。
(3)当該申告書により申告された扶養親族等の数が7人を超える場合には、(1)により求めた金額に応じて、扶養親族等の数が7人であるものとして(2)により求めた税額から、扶養親族等の数が7人を超える1人ごとに80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号ロ又はハ(定義)に掲げる者に該当するときは、当該申告書に勤労学生に該当する旨の記載があるほか、第194条第3項(給与所得者の扶養控除等申告書)に規定する書類の提出又は提示があつたとき)は、扶養親族等の数にこれらの一に該当するごとに1人を加算した数を、当該申告書にその居住者の扶養親族等のうちに障害者がある旨の記載があるときは、扶養親族等の数にその障害者1人につき1人を加算した数を、それぞれ(2)及び(3)の扶養親族等の数とする。
(二)給与所得者の扶養控除等申告書の提出がない居住者(従たる給与についての扶養控除等申告書の提出があつた居住者を含む。)については、
(1)(2)に該当する場合を除き、その居住者のその日の給与等の金額から、その給与等の金額から控除される社会保険料の金額を控除し、その控除後の金額に応じて「その日の社会保険料控除後の給与等の金額」欄の該当する行を求め、その行と乙欄との交わるところに記載されている金額(従たる給与についての扶養控除等申告書の提出があつた場合には、当該申告書により申告された扶養親族等の数に応じ、扶養親族等1人ごとに80円を控除した金額)が、その求める税額である。
(2)日雇労務者の受ける給与等(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。

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
千円千円千円千円千円千円千円千円千円千円千円千円千円千円千円千円千円千円
46千円未満61千円未満78千円未満101千円未満123千円未満145千円未満167千円未満188千円未満  
464961657887101112123136145160167183188204  
495265708797112124136151160178183200204222  
5256707797156124179151191178203200217222240  
566177198156210179222191234203251217272240294  
10612281982412102562222762342972513182723382943571501000円未満
12228278241297256316276336297355318369338384357398  
14278337297356316367336381355395369408384422398436  
16337378356392367406381420395433408447422463436478  
18378424392437406450420463433477447493463510478528  
20424466437480450494463511477530493549510568528586150240
22466510480528494546511564530582549600568620586639  
24510564528582546600564619582637600655620674639692  
26564615582633600650619668637685655703674721692738  
28615659633678650697668716685734703753721772738791  
30659721678741697761716781734800753818772837791855240350
32721819741839761858781877800896818915837934855953  
358199508399698589888771,0068961,0259151,0439341,0629531,080  
389501,1129691,1309881,1481,0061,1661,0251,1841,0431,2021,0621,2201,0801,238350460
411,1121,3511,1301,3711,1481,3911,1661,4111,1841,4311,2021,4511,2201,4711,2381,491  
441,3511,6001,3711,6181,3911,6361,4111,6541,4311,6721,4511,6901,4711,7091,4911,727460820
471,6002,1141,6182,1301,6362,1461,6542,1621,6722,1791,6902,1951,7092,2111,7272,227  
502,1142,8912,1302,9102,1462,9292,1622,9492,1792,9682,1952,9872,2113,0062,2273,0258201,100
552,8914,4412,9104,4582,9294,4762,9494,4932,9684,5102,9874,5283,0064,5453,0254,5631,1001,660
604,4416,1124,4586,1304,4766,1484,4936,1664,5106,1844,5286,2024,5456,2204,5636,2381,6602,240
656,112千円以上6,130千円以上6,148千円以上6,166千円以上6,184千円以上6,202千円以上6,220千円以上6,238千円以上2,240千円以上
(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号ロ又はハ(定義)に掲げる者に該当するときは、当該申告書に勤労学生に該当する旨の記載があるほか、第194条第3項(給与所得者の扶養控除等申告書)に規定する書類の提出又は提示があつたとき)は、扶養親族等の数にこれらの一に該当するごとに1人を加算した数を、当該申告書にその居住者の扶養親族等のうちに障害者がある旨の記載があるときは、扶養親族等の数にその障害者1人につき1人を加算した数を、それぞれ扶養親族等の数とする。
(三)給与所得者の扶養控除等申告書の提出がない居住者(従たる給与についての扶養控除等申告書の提出があつた居住者を含む。)については、(四)に該当する場合を除き、
(1)その居住者の前月中の給与等の金額から前月中の社会保険料の金額を控除した金額を求める。
(2)(1)により求めた金額に応じて乙欄の「前月の社会保険料控除後の給与等の金額」欄の該当する行を求める。
(3)(2)により求めた行と「賞与の金額に乗ずべき率」欄との交わるところに記載されている率が、その求める率である。
(四)前月中の給与等の金額がない場合若しくは前月中の給与等の金額が前月中の社会保険料の金額以下である場合又はその賞与の金額(当該金額から控除される社会保険料の金額がある場合には、その控除後の金額)が前月中の給与等の金額から前月中の社会保険料の金額を控除した金額の10倍に相当する金額を超える場合には、この表によらず、第186条第1項第1号ロ若しくは第2号ロ又は第2項(賞与に係る徴収税額)の規定(同条第3項の規定を含む。)により税額を計算する。
(五)(一)から(四)までの場合において、その居住者の受ける給与等の支給期が月の整数倍の期間ごとと定められているときは、その賞与の支払の直前に支払を受けた若しくは支払を受けるべき給与等の金額又はその給与等の金額から控除される社会保険料の金額を当該倍数で除して計算した金額をもつて、それぞれ前月中の給与等の金額又は当該金額から控除される社会保険料の金額とみなす。

別表第7 年末調整のための給与所得の源泉徴収税額表
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050,00051,0005,000137,000139,00013,700
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
258,000261,00025,800414,000418,00041,400614,000618,00061,600
261,000264,00026,100418,000422,00041,800618,000622,00062,100
264,000267,00026,400422,000426,00042,200622,000626,00062,600
267,000270,00026,700426,000430,00042,600626,000630,00063,100
270,000273,00027,000430,000434,00043,000630,000634,00063,600
273,000276,00027,300434,000438,00043,400634,000638,00064,000
276,000279,00027,600438,000442,00043,800638,000642,00064,500
279,000282,00027,900442,000446,00044,200642,000646,00065,000
282,000285,00028,200446,000450,00044,600646,000650,00065,500
285,000288,00028,500450,000454,00045,000650,000655,00066,000
288,000291,00028,800454,000458,00045,400655,000660,00066,600
291,000294,00029,100458,000462,00045,800660,000665,00067,200
294,000297,00029,400462,000466,00046,200665,000670,00067,800
297,000300,00029,700466,000470,00046,600670,000675,00068,400
300,000303,00030,000470,000474,00047,000675,000680,00069,000
303,000306,00030,300474,000478,00047,400680,000685,00069,600
306,000309,00030,600478,000482,00047,800685,000690,00070,200
309,000312,00030,900482,000486,00048,200690,000695,00070,800
312,000315,00031,200486,000490,00048,600695,000700,00071,400
315,000318,00031,500490,000494,00049,000700,000705,00072,000
318,000321,00031,800494,000498,00049,400705,000710,00072,600
321,000324,00032,100498,000502,00049,800710,000715,00073,200
324,000327,00032,400502,000506,00050,200715,000720,00073,800
327,000330,00032,700506,000510,00050,600720,000725,00074,400
330,000333,00033,000510,000514,00051,000725,000730,00075,000
333,000336,00033,300514,000518,00051,400730,000735,00075,600
336,000339,00033,600518,000522,00051,800735,000740,00076,200
339,000342,00033,900522,000526,00052,200740,000745,00076,800
342,000345,00034,200526,000530,00052,600745,000750,00077,400
345,000348,00034,500530,000534,00053,000750,000755,00078,000
348,000351,00034,800534,000538,00053,400755,000760,00078,600
351,000354,00035,100538,000542,00053,800760,000765,00079,200
354,000357,00035,400542,000546,00054,200765,000770,00079,800
357,000360,00035,700546,000550,00054,600770,000775,00080,400
360,000363,00036,000550,000554,00055,000775,000780,00081,000
363,000366,00036,300554,000558,00055,400780,000785,00081,600
366,000369,00036,600558,000562,00055,800785,000790,00082,200
369,000372,00036,900562,000566,00056,200790,000795,00082,800
372,000375,00037,200566,000570,00056,600795,000800,00083,400
375,000378,00037,500570,000574,00057,000800,000805,00084,000
378,000381,00037,800574,000578,00057,400805,000810,00084,600
381,000384,00038,100578,000582,00057,800810,000815,00085,200
384,000387,00038,400582,000586,00058,200815,000820,00085,800
387,000390,00038,700586,000590,00058,600820,000825,00086,400
390,000394,00039,000590,000594,00059,000825,000830,00087,000
394,000398,00039,400594,000598,00059,400830,000835,00087,600
398,000402,00039,800598,000602,00059,800835,000840,00088,200
402,000406,00040,200602,000606,00060,200840,000845,00088,800
406,000410,00040,600606,000610,00060,700845,000850,00089,400
410,000414,00041,000610,000614,00061,200850,000855,00090,000
855,000860,00090,6001,105,0001,110,000120,6001,355,0001,360,000153,700
860,000865,00091,2001,110,0001,115,000121,2001,360,0001,365,000154,400
865,000870,00091,8001,115,0001,120,000121,8001,365,0001,370,000155,100
870,000875,00092,4001,120,0001,125,000122,4001,370,0001,375,000155,800
875,000880,00093,0001,125,0001,130,000123,0001,375,0001,380,000156,500
880,000885,00093,6001,130,0001,135,000123,6001,380,0001,385,000157,200
885,000890,00094,2001,135,0001,140,000124,2001,385,0001,390,000157,900
890,000895,00094,8001,140,0001,145,000124,8001,390,0001,395,000158,600
895,000900,00095,4001,145,0001,150,000125,4001,395,0001,400,000159,300
900,000905,00096,0001,150,0001,155,000126,0001,400,0001,405,000160,000
905,000910,00096,6001,155,0001,160,000126,6001,405,0001,410,000160,700
910,000915,00097,2001,160,0001,165,000127,2001,410,0001,415,000161,400
915,000920,00097,8001,165,0001,170,000127,8001,415,0001,420,000162,100
920,000925,00098,4001,170,0001,175,000128,4001,420,0001,425,000162,800
925,000930,00099,0001,175,0001,180,000129,0001,425,0001,430,000163,500
930,000935,00099,6001,180,0001,185,000129,6001,430,0001,435,000164,200
935,000940,000100,2001,185,0001,190,000130,2001,435,0001,440,000164,900
940,000945,000100,8001,190,0001,195,000130,8001,440,0001,445,000165,600
945,000950,000101,4001,195,0001,200,000131,4001,445,0001,450,000166,300
950,000955,000102,0001,200,0001,205,000132,0001,450,0001,455,000167,000
955,000960,000102,6001,205,0001,210,000132,7001,455,0001,460,000167,700
960,000965,000103,2001,210,0001,215,000133,4001,460,0001,465,000168,400
965,000970,000103,8001,215,0001,220,000134,1001,465,0001,470,000169,100
970,000975,000104,4001,220,0001,225,000134,8001,470,0001,475,000169,800
975,000980,000105,0001,225,0001,230,000135,5001,475,0001,480,000170,500
980,000985,000105,6001,230,0001,235,000136,2001,480,0001,485,000171,200
985,000990,000106,2001,235,0001,240,000136,9001,485,0001,490,000171,900
990,000995,000106,8001,240,0001,245,000137,6001,490,0001,495,000172,600
995,0001,000,000107,4001,245,0001,250,000138,3001,495,0001,500,000173,300
1,000,0001,005,000108,0001,250,0001,255,000139,0001,500,0001,505,000174,000
1,005,0001,010,000108,6001,255,0001,260,000139,7001,505,0001,510,000174,700
1,010,0001,015,000109,2001,260,0001,265,000140,4001,510,0001,515,000175,400
1,015,0001,020,000109,8001,265,0001,270,000141,1001,515,0001,520,000176,100
1,020,0001,025,000110,4001,270,0001,275,000141,8001,520,0001,525,000176,800
1,025,0001,030,000111,0001,275,0001,280,000142,5001,525,0001,530,000177,500
1,030,0001,035,000111,6001,280,0001,285,000143,2001,530,0001,535,000178,200
1,035,0001,040,000112,2001,285,0001,290,000143,9001,535,0001,540,000178,900
1,040,0001,045,000112,8001,290,0001,295,000144,6001,540,0001,545,000179,600
1,045,0001,050,000113,4001,295,0001,300,000145,3001,545,0001,550,000180,300
1,050,0001,055,000114,0001,300,0001,305,000146,0001,550,0001,555,000181,000
1,055,0001,060,000114,6001,305,0001,310,000146,7001,555,0001,560,000181,700
1,060,0001,065,000115,2001,310,0001,315,000147,4001,560,0001,565,000182,400
1,065,0001,070,000115,8001,315,0001,320,000148,1001,565,0001,570,000183,100
1,070,0001,075,000116,4001,320,0001,325,000148,8001,570,0001,575,000183,800
1,075,0001,080,000117,0001,325,0001,330,000149,5001,575,0001,580,000184,500
1,080,0001,085,000117,6001,330,0001,335,000150,2001,580,0001,585,000185,200
1,085,0001,090,000118,2001,335,0001,340,000150,9001,585,0001,590,000185,900
1,090,0001,095,000118,8001,340,0001,345,000151,6001,590,0001,595,000186,600
1,095,0001,100,000119,4001,345,0001,350,000152,3001,595,0001,600,000187,300
1,100,0001,105,000120,0001,350,0001,355,000153,0001,600,0001,605,000188,000
1,605,0001,610,000188,7001,805,0001,810,000216,8002,000,0002,400,000課税給与所得金額に16%を乗じて算出した金額から72,000円を控除した金額
1,610,0001,615,000189,4001,810,0001,815,000217,600
1,615,0001,620,000190,1001,815,0001,820,000218,400
1,620,0001,625,000190,8001,820,0001,825,000219,200
1,625,0001,630,000191,5001,825,0001,830,000220,000
1,630,0001,635,000192,2001,830,0001,835,000220,8002,400,0003,000,000課税給与所得金額に18%を乗じて算出した金額から120,000円を控除した金額
1,635,0001,640,000192,9001,835,0001,840,000221,600
1,640,0001,645,000193,6001,840,0001,845,000222,400
1,645,0001,650,000194,3001,845,0001,850,000223,200
1,650,0001,655,000195,0001,850,0001,855,000224,000
1,655,0001,660,000195,7001,855,0001,860,000224,8003,000,0004,000,000課税給与所得金額に21%を乗じて算出した金額から210,000円を控除した金額
1,660,0001,665,000196,4001,860,0001,865,000225,600
1,665,0001,670,000197,1001,865,0001,870,000226,400
1,670,0001,675,000197,8001,870,0001,875,000227,200
1,675,0001,680,000198,5001,875,0001,880,000228,000
1,680,0001,685,000199,2001,880,0001,885,000228,8004,000,0005,000,000課税給与所得金額に24%を乗じて算出した金額から330,000円を控除した金額
1,685,0001,690,000199,9001,885,0001,890,000229,600
1,690,0001,695,000200,6001,890,0001,895,000230,400
1,695,0001,700,000201,3001,895,0001,900,000231,200
1,700,0001,705,000202,0001,900,0001,905,000232,000
1,705,0001,710,000202,7001,905,0001,910,000232,8005,000,0005,910,000課税給与所得金額に27%を乗じて算出した金額から480,000円を控除した金額
1,710,0001,715,000203,4001,910,0001,915,000233,600
1,715,0001,720,000204,1001,915,0001,920,000234,400
1,720,0001,725,000204,8001,920,0001,925,000235,200
1,725,0001,730,000205,5001,925,0001,930,000236,000
1,730,0001,735,000206,2001,930,0001,935,000236,8005,910,000円1,115,700円
1,735,0001,740,000206,9001,935,0001,940,000237,600
1,740,0001,745,000207,6001,940,0001,945,000238,400
1,745,0001,750,000208,3001,945,0001,950,000239,200
1,750,0001,755,000209,0001,950,0001,955,000240,000
1,755,0001,760,000209,7001,955,0000,960,000240,800
1,760,0001,765,000210,4001,960,0001,965,000241,600
1,765,0001,770,000211,1001,965,0001,970,000242,400
1,770,0001,775,000211,8001,970,0001,975,000243,200
1,775,0001,780,000212,5001,975,0001,980,000244,000
1,780,0001,785,000213,2001,980,0001,985,000244,800
1,785,0001,790,000213,9001,985,0001,990,000245,600
1,790,0001,795,000214,6001,990,0001,995,000246,400
1,795,0001,800,000215,3001,995,0002,000,000247,200
1,800,0001,805,000216,000   
(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、この表の付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円を超え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円を超え100,000円までの場合 当該合計額の4分の1に相当する金額と25,000円との合計額
(ニ)その生命保険料の金額の合計額が100,000円を超える場合 50,000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((ハ)において「短期契約」という。)に係るものである場合 次に掲げる場合の区分に応じそれぞれ次に掲げる金額
(a)その損害保険料の金額の合計額が2,000円までの場合 当該合計額
(b)その損害保険料の金額の合計額が2,000円を超え4,000円までの場合 当該合計額の2分の1に相当する金額と1,000円との合計額
(c)その損害保険料の金額の合計額が4,000円を超える場合 3,000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((ハ)において「長期契約」という。)に係るものである場合 次に掲げる場合の区分に応じそれぞれ次に掲げる金額
(a)その損害保険料の金額の合計額が10,000円までの場合 当該合計額
(b)その損害保険料の金額の合計額が10,000円を超え20,000円までの場合 当該合計額の2分の1に相当する金額と5,000円との合計額
(c)その損害保険料の金額の合計額が20,000円を超える場合 15,000円
(ハ)その損害保険料の金額のうちに短期契約に係るものと長期契約に係るものとがある場合 次に掲げる場合の区分に応じそれぞれ次に掲げる金額
(a)その損害保険料の金額のうち、短期契約に係るものにつき(イ)に準じて求めた金額と長期契約に係るものにつき(ロ)に準じて求めた金額との合計額が15,000円までの場合 当該合計額
(b)(a)の合計額が15,000円を超える場合 15,000円
(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号ロ又はハ(定義)に掲げる者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160,000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、240,000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160,000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、240,000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項及び第2項(扶養控除)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、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、第84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7の付表
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
501,000円未満1,330,0001,332,000798,0001,430,0001,432,000858,000
  1,332,0001,334,000799,2001,432,0001,434,000859,200
1,334,0001,336,000800,4001,434,0001,436,000860,400
1,336,0001,338,000801,6001,436,0001,438,000861,600
1,338,0001,340,000802,8001,438,0001,440,000862,800
501,0001,250,000給与等の金額から500,000円を控除した金額1,340,0001,342,000804,0001,440,0001,442,000864,000
1,342,0001,344,000805,2001,442,0001,444,000865,200
1,344,0001,346,000806,4001,444,0001,446,000866,400
1,346,0001,348,000807,6001,446,0001,448,000867,600
1,348,0001,350,000808,8001,448,0001,450,000868,800
1,250,0001,252,000750,0001,350,0001,352,000810,0001,450,0001,452,000870,000
1,252,0001,254,000751,2001,352,0001,354,000811,2001,452,0001,454,000871,200
1,254,0001,256,000752,4001,354,0001,356,000812,4001,454,0001,456,000872,400
1,256,0001,258,000753,6001,356,0001,358,000813,6001,456,0001,458,000873,600
1,258,0001,260,000754,8001,358,0001,360,000814,8001,458,0001,460,000874,800
1,260,0001,262,000756,0001,360,0001,362,000816,0001,460,0001,462,000876,000
1,262,0001,264,000757,2001,362,0001,364,000817,2001,462,0001,464,000877,200
1,264,0001,266,000758,4001,364,0001,366,000818,4001,464,0001,466,000878,400
1,266,0001,268,000759,6001,366,0001,368,000819,6001,466,0001,468,000879,600
1,268,0001,270,000760,8001,368,0001,370,000820,8001,468,0001,470,000880,800
1,270,0001,272,000762,0001,370,0001,372,000822,0001,470,0001,472,000882,000
1,272,0001,274,000763,2001,372,0001,374,000823,2001,472,0001,474,000883,200
1,274,0001,276,000764,4001,374,0001,376,000824,4001,474,0001,476,000884,400
1,276,0001,278,000765,6001,376,0001,378,000825,6001,476,0001,478,000885,600
1,278,0001,280,000766,8001,378,0001,380,000826,8001,478,0001,480,000886,800
1,280,0001,282,000768,0001,380,0001,382,000828,0001,480,0001,482,000888,000
1,282,0001,284,000769,2001,382,0001,384,000829,2001,482,0001,484,000889,200
1,284,0001,286,000770,4001,384,0001,386,000830,4001,484,0001,486,000890,400
1,286,0001,288,000771,6001,386,0001,388,000831,6001,486,0001,488,000891,600
1,288,0001,290,000772,8001,388,0001,390,000832,8001,488,0001,490,000892,800
1,290,0001,292,000774,0001,390,0001,392,000834,0001,490,0001,492,000894,000
1,292,0001,294,000775,2001,392,0001,394,000835,2001,492,0001,494,000895,200
1,294,0001,296,000776,4001,394,0001,396,000836,4001,494,0001,496,000896,400
1,296,0001,298,000777,6001,396,0001,398,000837,6001,496,0001,498,000897,600
1,298,0001,300,000778,8001,398,0001,400,000838,8001,498,0001,500,000898,800
1,300,0001,302,000780,0001,400,0001,402,000840,0001,500,0001,502,000900,000
1,302,0001,304,000781,2001,402,0001,404,000841,2001,502,0001,504,000901,400
1,304,0001,306,000782,4001,404,0001,406,000842,4001,504,0001,506,000902,800
1,306,0001,308,000783,6001,406,0001,408,000843,6001,506,0001,508,000904,200
1,308,0001,310,000784,8001,408,0001,410,000844,8001,508,0001,510,000905,600
1,310,0001,312,000786,0001,410,0001,412,000846,0001,510,0001,512,000907,000
1,312,0001,314,000787,2001,412,0001,414,000847,2001,512,0001,514,000908,400
1,314,0001,316,000788,4001,414,0001,416,000848,4001,514,0001,516,000909,800
1,316,0001,318,000789,6001,416,0001,418,000849,6001,516,0001,518,000911,200
1,318,0001,320,000790,8001,418,0001,420,000850,8001,518,0001,520,000912,600
1,320,0001,322,000792,0001,420,0001,422,000852,0001,520,0001,522,000914,000
1,322,0001,324,000793,2001,422,0001,424,000853,2001,522,0001,524,000915,400
1,324,0001,326,000794,4001,424,0001,426,000854,4001,524,0001,526,000916,800
1,326,0001,328,000795,6001,426,0001,428,000855,6001,526,0001,528,000918,200
1,328,0001,330,000796,8001,428,0001,430,000856,8001,528,0001,530,000919,600
1,530,0001,532,000921,0001,630,0001,632,000991,0001,730,0001,732,0001,061,000
1,532,0001,534,000922,4001,632,0001,634,000992,4001,732,0001,734,0001,062,400
1,534,0001,536,000923,8001,634,0001,636,000993,8001,734,0001,736,0001,063,800
1,536,0001,538,000925,2001,636,0001,638,000995,2001,736,0001,738,0001,065,200
1,538,0001,540,000926,6001,638,0001,640,000996,6001,738,0001,740,0001,066,600
1,540,0001,542,000928,0001,640,0001,642,000998,0001,740,0001,742,0001,068,000
1,542,0001,544,000929,4001,642,0001,644,000999,4001,742,0001,744,0001,069,400
1,544,0001,546,000930,8001,644,0001,646,0001,000,8001,744,0001,746,0001,070,800
1,546,0001,548,000932,2001,646,0001,648,0001,002,2001,746,0001,748,0001,072,200
1,548,0001,550,000933,6001,648,0001,650,0001,003,6001,748,0001,750,0001,073,600
1,550,0001,552,000935,0001,650,0001,652,0001,005,0001,750,0001,752,0001,075,000
1,552,0001,554,000936,4001,652,0001,654,0001,006,4001,752,0001,754,0001,076,400
1,554,0001,556,000937,8001,654,0001,656,0001,007,8001,754,0001,756,0001,077,800
1,556,0001,558,000939,2001,656,0001,658,0001,009,2001,756,0001,758,0001,079,200
1,558,0001,560,000940,6001,658,0001,660,0001,010,6001,758,0001,760,0001,080,600
1,560,0001,562,000942,0001,660,0001,662,0001,012,0001,760,0001,762,0001,082,000
1,562,0001,564,000943,4001,662,0001,664,0001,013,4001,762,0001,764,0001,083,400
1,564,0001,566,000944,8001,664,0001,666,0001,014,8001,764,0001,766,0001,084,800
1,566,0001,568,000946,2001,666,0001,668,0001,016,2001,766,0001,768,0001,086,200
1,568,0001,570,000947,6001,668,0001,670,0001,017,6001,768,0001,770,0001,087,600
1,570,0001,572,000949,0001,670,0001,672,0001,019,0001,770,0001,772,0001,089,000
1,572,0001,574,000950,4001,672,0001,674,0001,020,4001,772,0001,774,0001,090,400
1,574,0001,576,000951,8001,674,0001,676,0001,021,8001,774,0001,776,0001,091,800
1,576,0001,578,000953,2001,676,0001,678,0001,023,2001,776,0001,778,0001,093,200
1,578,0001,580,000954,6001,678,0001,680,0001,024,6001,778,0001,780,0001,094,600
1,580,0001,582,000956,0001,680,0001,682,0001,026,0001,780,0001,782,0001,096,000
1,582,0001,584,000957,4001,682,0001,684,0001,027,4001,782,0001,784,0001,097,400
1,584,0001,586,000958,8001,684,0001,686,0001,028,8001,784,0001,786,0001,098,800
1,586,0001,588,000960,2001,686,0001,688,0001,030,2001,786,0001,788,0001,100,200
1,588,0001,590,000961,6001,688,0001,690,0001,031,6001,788,0001,790,0001,101,600
1,590,0001,592,000963,0001,690,0001,692,0001,033,0001,790,0001,792,0001,103,000
1,592,0001,594,000964,4001,692,0001,694,0001,034,4001,792,0001,794,0001,104,400
1,594,0001,596,000965,8001,694,0001,696,0001,035,8001,794,0001,796,0001,105,800
1,596,0001,598,000967,2001,696,0001,698,0001,037,2001,796,0001,798,0001,107,200
1,598,0001,600,000968,6001,698,0001,700,0001,038,6001,798,0001,800,0001,108,600
1,600,0001,602,000970,0001,700,0001,702,0001,040,0001,800,0001,802,0001,110,000
1,602,0001,604,000971,4001,702,0001,704,0001,041,4001,802,0001,804,0001,111,400
1,604,0001,606,000972,8001,704,0001,706,0001,042,8001,804,0001,806,0001,112,800
1,606,0001,608,000974,2001,706,0001,708,0001,044,2001,806,0001,808,0001,114,200
1,608,0001,610,000975,6001,708,0001,710,0001,045,6001,808,0001,810,0001,115,600
1,610,0001,612,000977,0001,710,0001,712,0001,047,0001,810,0001,812,0001,117,000
1,612,0001,614,000978,4001,712,0001,714,0001,048,4001,812,0001,814,0001,118,400
1,614,0001,616,000979,8001,714,0001,716,0001,049,8001,814,0001,816,0001,119,800
1,616,0001,618,000981,2001,716,0001,718,0001,051,2001,816,0001,818,0001,121,200
1,618,0001,620,000982,6001,718,0001,720,0001,052,6001,818,0001,820,0001,122,600
1,620,0001,622,000984,0001,720,0001,722,0001,054,0001,820,0001,822,0001,124,000
1,622,0001,624,000985,4001,722,0001,724,0001,055,4001,822,0001,824,0001,125,400
1,624,0001,626,000986,8001,724,0001,726,0001,056,8001,824,0001,826,0001,126,800
1,626,0001,628,000988,2001,726,0001,728,0001,058,2001,826,0001,828,0001,128,200
1,628,0001,630,000989,6001,728,0001,730,0001,059,6001,828,0001,830,0001,129,600
1,830,0001,832,0001,131,0001,930,0001,932,0001,201,0002,030,0002,032,0001,271,000
1,832,0001,834,0001,132,4001,932,0001,934,0001,202,4002,032,0002,034,0001,272,400
1,834,0001,836,0001,133,8001,934,0001,936,0001,203,8002,034,0002,036,0001,273,800
1,836,0001,838,0001,135,2001,936,0001,938,0001,205,2002,036,0002,038,0001,275,200
1,838,0001,840,0001,136,6001,938,0001,940,0001,206,6002,038,0002,040,0001,276,600
1,840,0001,842,0001,138,0001,940,0001,942,0001,208,0002,040,0002,042,0001,278,000
1,842,0001,844,0001,139,4001,942,0001,944,0001,209,4002,042,0002,044,0001,279,400
1,844,0001,846,0001,140,8001,944,0001,946,0001,210,8002,044,0002,046,0001,280,800
1,846,0001,848,0001,142,2001,946,0001,948,0001,212,2002,046,0002,048,0001,282,200
1,848,0001,850,0001,143,6001,948,0001,950,0001,213,6002,048,0002,050,0001,283,600
1,850,0001,852,0001,145,0001,950,0001,952,0001,215,0002,050,0002,052,0001,285,000
1,852,0001,854,0001,146,4001,952,0001,954,0001,216,4002,052,0002,054,0001,286,400
1,854,0001,856,0001,147,8001,954,0001,956,0001,217,8002,054,0002,056,0001,287,800
1,856,0001,858,0001,149,2001,956,0001,958,0001,219,2002,056,0002,058,0001,289,200
1,858,0001,860,0001,150,6001,958,0001,960,0001,220,6002,058,0002,060,0001,290,600
1,860,0001,862,0001,152,0001,960,0001,962,0001,222,0002,060,0002,062,0001,292,000
1,862,0001,864,0001,153,4001,962,0001,964,0001,223,4002,062,0002,064,0001,293,400
1,864,0001,866,0001,154,8001,964,0001,966,0001,224,8002,064,0002,066,0001,294,800
1,866,0001,868,0001,156,2001,966,0001,968,0001,226,2002,066,0002,068,0001,296,200
1,868,0001,870,0001,157,6001,968,0001,970,0001,227,6002,068,0002,070,0001,297,600
1,870,0001,872,0001,159,0001,970,0001,972,0001,229,0002,070,0002,072,0001,299,000
1,872,0001,874,0001,160,4001,972,0001,974,0001,230,4002,072,0002,074,0001,300,400
1,874,0001,876,0001,161,8001,974,0001,976,0001,231,8002,074,0002,076,0001,301,800
1,876,0001,878,0001,163,2001,976,0001,978,0001,233,2002,076,0002,078,0001,303,200
1,878,0001,880,0001,164,6001,978,0001,980,0001,234,6002,078,0002,080,0001,304,600
1,880,0001,882,0001,166,0001,980,0001,982,0001,236,0002,080,0002,082,0001,306,000
1,882,0001,884,0001,167,4001,982,0001,984,0001,237,4002,082,0002,084,0001,307,400
1,884,0001,886,0001,168,8001,984,0001,986,0001,238,8002,084,0002,086,0001,308,800
1,886,0001,888,0001,170,2001,986,0001,988,0001,240,2002,086,0002,088,0001,310,200
1,888,0001,890,0001,171,6001,988,0001,990,0001,241,6002,088,0002,090,0001,311,600
1,890,0001,892,0001,173,0001,990,0001,992,0001,243,0002,090,0002,092,0001,313,000
1,892,0001,894,0001,174,4001,992,0001,994,0001,244,4002,092,0002,094,0001,314,400
1,894,0001,896,0001,175,8001,994,0001,996,0001,245,8002,094,0002,096,0001,315,800
1,896,0001,898,0001,177,2001,996,0001,998,0001,247,2002,096,0002,098,0001,317,200
1,898,0001,900,0001,178,6001,998,0002,000,0001,248,6002,098,0002,100,0001,318,600
1,900,0001,902,0001,180,0002,000,0002,002,0001,250,0002,100,0002,102,0001,320,000
1,902,0001,904,0001,181,4002,002,0002,004,0001,251,4002,102,0002,104,0001,321,400
1,904,0001,906,0001,182,8002,004,0002,006,0001,252,8002,104,0002,106,0001,322,800
1,906,0001,908,0001,184,2002,006,0002,008,0001,254,2002,106,0002,108,0001,324,200
1,908,0001,910,0001,185,6002,008,0002,010,0001,255,6002,108,0002,110,0001,325,600
1,910,0001,912,0001,187,0002,010,0002,012,0001,257,0002,110,0002,112,0001,327,000
1,912,0001,914,0001,188,4002,012,0002,014,0001,258,4002,112,0002,114,0001,328,400
1,914,0001,916,0001,189,8002,014,0002,016,0001,259,8002,114,0002,116,0001,329,800
1,916,0001,918,0001,191,2002,016,0002,018,0001,261,2002,116,0002,118,0001,331,200
1,918,0001,920,0001,192,6002,018,0002,020,0001,262,6002,118,0002,120,0001,332,600
1,920,0001,922,0001,194,0002,020,0002,022,0001,264,0002,120,0002,122,0001,334,000
1,922,0001,924,0001,195,4002,022,0002,024,0001,265,4002,122,0002,124,0001,335,400
1,924,0001,926,0001,196,8002,024,0002,026,0001,266,8002,124,0002,126,0001,336,800
1,926,0001,928,0001,198,2002,026,0002,028,0001,268,2002,126,0002,128,0001,338,200
1,928,0001,930,0001,199,6002,028,0002,030,0001,269,6002,128,0002,130,0001,339,600
2,130,0002,132,0001,341,0002,230,0002,232,0001,411,0002,330,0002,332,0001,481,000
2,132,0002,134,0001,342,4002,232,0002,234,0001,412,4002,332,0002,334,0001,482,400
2,134,0002,136,0001,343,8002,234,0002,236,0001,413,8002,334,0002,336,0001,483,800
2,136,0002,138,0001,345,2002,236,0002,238,0001,415,2002,336,0002,338,0001,485,200
2,138,0002,140,0001,346,6002,238,0002,240,0001,416,6002,338,0002,340,0001,486,600
2,140,0002,142,0001,348,0002,240,0002,242,0001,418,0002,340,0002,342,0001,488,000
2,142,0002,144,0001,349,4002,242,0002,244,0001,419,4002,342,0002,344,0001,489,400
2,144,0002,146,0001,350,8002,244,0002,246,0001,420,8002,344,0002,346,0001,490,800
2,146,0002,148,0001,352,2002,246,0002,248,0001,422,2002,346,0002,348,0001,492,200
2,148,0002,150,0001,353,6002,248,0002,250,0001,423,6002,348,0002,350,0001,493,600
2,150,0002,152,0001,355,0002,250,0002,252,0001,425,0002,350,0002,352,0001,495,000
2,152,0002,154,0001,356,4002,252,0002,254,0001,426,4002,352,0002,354,0001,496,400
2,154,0002,156,0001,357,8002,254,0002,256,0001,427,8002,354,0002,356,0001,497,800
2,156,0002,158,0001,359,2002,256,0002,258,0001,429,2002,356,0002,358,0001,499,200
2,158,0002,160,0001,360,6002,258,0002,260,0001,430,6002,358,0002,360,0001,500,600
2,160,0002,162,0001,362,0002,260,0002,262,0001,432,0002,360,0002,362,0001,502,000
2,162,0002,164,0001,363,4002,262,0002,264,0001,433,4002,362,0002,364,0001,503,400
2,164,0002,166,0001,364,8002,264,0002,266,0001,434,8002,364,0002,366,0001,504,800
2,166,0002,168,0001,366,2002,266,0002,268,0001,436,2002,366,0002,368,0001,506,200
2,168,0002,170,0001,367,6002,268,0002,270,0001,437,6002,368,0002,370,0001,507,600
2,170,0002,172,0001,369,0002,270,0002,272,0001,439,0002,370,0002,372,0001,509,000
2,172,0002,174,0001,370,4002,272,0002,274,0001,440,4002,372,0002,374,0001,510,400
2,174,0002,176,0001,371,8002,274,0002,276,0001,441,8002,374,0002,376,0001,511,800
2,176,0002,178,0001,373,2002,276,0002,278,0001,443,2002,376,0002,378,0001,513,200
2,178,0002,180,0001,374,6002,278,0002,280,0001,444,6002,378,0002,380,0001,514,600
2,180,0002,182,0001,376,0002,280,0002,282,0001,446,0002,380,0002,382,0001,516,000
2,182,0002,184,0001,377,4002,282,0002,284,0001,447,4002,382,0002,384,0001,517,400
2,184,0002,186,0001,378,8002,284,0002,286,0001,448,8002,384,0002,386,0001,518,800
2,186,0002,188,0001,380,2002,286,0002,288,0001,450,2002,386,0002,388,0001,520,200
2,188,0002,190,0001,381,6002,288,0002,290,0001,451,6002,388,0002,390,0001,521,600
2,190,0002,192,0001,383,0002,290,0002,292,0001,453,0002,390,0002,392,0001,523,000
2,192,0002,194,0001,384,4002,292,0002,294,0001,454,4002,392,0002,394,0001,524,400
2,194,0002,196,0001,385,8002,294,0002,296,0001,455,8002,394,0002,396,0001,525,800
2,196,0002,198,0001,387,2002,296,0002,298,0001,457,2002,396,0002,398,0001,527,200
2,198,0002,200,0001,388,6002,298,0002,300,0001,458,6002,398,0002,400,0001,528,600
2,200,0002,202,0001,390,0002,300,0002,302,0001,460,0002,400,0002,402,0001,530,000
2,202,0002,204,0001,391,4002,302,0002,304,0001,461,4002,402,0002,404,0001,531,400
2,204,0002,206,0001,392,8002,304,0002,306,0001,462,8002,404,0002,406,0001,532,800
2,206,0002,208,0001,394,2002,306,0002,308,0001,464,2002,406,0002,408,0001,534,200
2,208,0002,210,0001,395,6002,308,0002,310,0001,465,6002,408,0002,410,0001,535,600
2,210,0002,212,0001,397,0002,310,0002,312,0001,467,0002,410,0002,412,0001,537,000
2,212,0002,214,0001,398,4002,312,0002,314,0001,468,4002,412,0002,414,0001,538,400
2,214,0002,216,0001,399,8002,314,0002,316,0001,469,8002,414,0002,416,0001,539,800
2,216,0002,218,0001,401,2002,316,0002,318,0001,471,2002,416,0002,418,0001,541,200
2,218,0002,220,0001,402,6002,318,0002,320,0001,472,6002,418,0002,420,0001,542,600
2,220,0002,222,0001,404,0002,320,0002,322,0001,474,0002,420,0002,422,0001,544,000
2,222,0002,224,0001,405,4002,322,0002,324,0001,475,4002,422,0002,424,0001,545,400
2,224,0002,226,0001,406,8002,324,0002,326,0001,476,8002,424,0002,426,0001,546,800
2,226,0002,228,0001,408,2002,326,0002,328,0001,478,2002,426,0002,428,0001,548,200
2,228,0002,230,0001,409,6002,328,0002,330,0001,479,6002,428,0002,430,0001,549,600
2,430,0002,432,0001,551,0002,530,0002,532,0001,621,0002,630,0002,632,0001,691,000
2,432,0002,434,0001,552,4002,532,0002,534,0001,622,4002,632,0002,634,0001,692,400
2,434,0002,436,0001,553,8002,534,0002,536,0001,623,8002,634,0002,636,0001,693,800
2,436,0002,438,0001,555,2002,536,0002,538,0001,625,2002,636,0002,638,0001,695,200
2,438,0002,440,0001,556,6002,538,0002,540,0001,626,6002,638,0002,640,0001,696,600
2,440,0002,442,0001,558,0002,540,0002,542,0001,628,0002,640,0002,642,0001,698,000
2,442,0002,444,0001,559,4002,542,0002,544,0001,629,4002,642,0002,644,0001,699,400
2,444,0002,446,0001,560,8002,544,0002,546,0001,630,8002,644,0002,646,0001,700,800
2,446,0002,448,0001,562,2002,546,0002,548,0001,632,2002,646,0002,648,0001,702,200
2,448,0002,450,0001,563,6002,548,0002,550,0001,633,6002,648,0002,650,0001,703,600
2,450,0002,452,0001,565,0002,550,0002,552,0001,635,0002,650,0002,652,0001,705,000
2,452,0002,454,0001,566,4002,552,0002,554,0001,636,4002,652,0002,654,0001,706,400
2,454,0002,456,0001,567,8002,554,0002,556,0001,637,8002,654,0002,656,0001,707,800
2,456,0002,458,0001,569,2002,556,0002,558,0001,639,2002,656,0002,658,0001,709,200
2,458,0002,460,0001,570,6002,558,0002,560,0001,640,6002,658,0002,660,0001,710,600
2,460,0002,462,0001,572,0002,560,0002,562,0001,642,0002,660,0002,662,0001,712,000
2,462,0002,464,0001,573,4002,562,0002,564,0001,643,4002,662,0002,664,0001,713,400
2,464,0002,466,0001,574,8002,564,0002,566,0001,644,8002,664,0002,666,0001,714,800
2,466,0002,468,0001,576,2002,566,0002,568,0001,646,2002,666,0002,668,0001,716,200
2,468,0002,470,0001,577,6002,568,0002,570,0001,647,6002,668,0002,670,0001,717,600
2,470,0002,472,0001,579,0002,570,0002,572,0001,649,0002,670,0002,672,0001,719,000
2,472,0002,474,0001,580,4002,572,0002,574,0001,650,4002,672,0002,674,0001,720,400
2,474,0002,476,0001,581,8002,574,0002,576,0001,651,8002,674,0002,676,0001,721,800
2,476,0002,478,0001,583,2002,576,0002,578,0001,653,2002,676,0002,678,0001,723,200
2,478,0002,480,0001,584,6002,578,0002,580,0001,654,6002,678,0002,680,0001,724,600
2,480,0002,482,0001,586,0002,580,0002,582,0001,656,0002,680,0002,682,0001,726,000
2,482,0002,484,0001,587,4002,582,0002,584,0001,657,4002,682,0002,684,0001,727,400
2,484,0002,486,0001,588,8002,584,0002,586,0001,658,8002,684,0002,686,0001,728,800
2,486,0002,488,0001,590,2002,586,0002,588,0001,660,2002,686,0002,688,0001,730,200
2,488,0002,490,0001,591,6002,588,0002,590,0001,661,6002,688,0002,690,0001,731,600
2,490,0002,492,0001,593,0002,590,0002,592,0001,663,0002,690,0002,692,0001,733,000
2,492,0002,494,0001,594,4002,592,0002,594,0001,664,4002,692,0002,694,0001,734,400
2,494,0002,496,0001,595,8002,594,0002,596,0001,665,8002,694,0002,696,0001,735,800
2,496,0002,498,0001,597,2002,596,0002,598,0001,667,2002,696,0002,698,0001,737,200
2,498,0002,500,0001,598,6002,598,0002,600,0001,668,6002,698,0002,700,0001,738,600
2,500,0002,502,0001,600,0002,600,0002,602,0001,670,0002,700,0002,702,0001,740,000
2,502,0002,504,0001,601,4002,602,0002,604,0001,671,4002,702,0002,704,0001,741,400
2,504,0002,506,0001,602,8002,604,0002,606,0001,672,8002,704,0002,706,0001,742,800
2,506,0002,508,0001,604,2002,606,0002,608,0001,674,2002,706,0002,708,0001,744,200
2,508,0002,510,0001,605,6002,608,0002,610,0001,675,6002,708,0002,710,0001,745,600
2,510,0002,512,0001,607,0002,610,0002,612,0001,677,0002,710,0002,712,0001,747,000
2,512,0002,514,0001,608,4002,612,0002,614,0001,678,4002,712,0002,714,0001,748,400
2,514,0002,516,0001,609,8002,614,0002,616,0001,679,8002,714,0002,716,0001,749,800
2,516,0002,518,0001,611,2002,616,0002,618,0001,681,2002,716,0002,718,0001,751,200
2,518,0002,520,0001,612,6002,618,0002,620,0001,682,6002,718,0002,720,0001,752,600
2,520,0002,522,0001,614,0002,620,0002,622,0001,684,0002,720,0002,722,0001,754,000
2,522,0002,524,0001,615,4002,622,0002,624,0001,685,4002,722,0002,724,0001,755,400
2,524,0002,526,0001,616,8002,624,0002,626,0001,686,8002,724,0002,726,0001,756,800
2,526,0002,528,0001,618,2002,626,0002,628,0001,688,2002,726,0002,728,0001,758,200
2,528,0002,530,0001,619,6002,628,0002,630,0001,689,6002,728,0002,730,0001,759,600
2,730,0002,732,0001,761,0002,830,0002,832,0001,831,0002,930,0002,932,0001,901,000
2,732,0002,734,0001,762,4002,832,0002,834,0001,832,4002,932,0002,934,0001,902,400
2,734,0002,736,0001,763,8002,834,0002,836,0001,833,8002,934,0002,936,0001,903,800
2,736,0002,738,0001,765,2002,836,0002,838,0001,835,2002,936,0002,938,0001,905,200
2,738,0002,740,0001,766,6002,838,0002,840,0001,836,6002,938,0002,940,0001,906,600
2,740,0002,742,0001,768,0002,840,0002,842,0001,838,0002,940,0002,942,0001,908,000
2,742,0002,744,0001,769,4002,842,0002,844,0001,839,4002,942,0002,944,0001,909,400
2,744,0002,746,0001,770,8002,844,0002,846,0001,840,8002,944,0002,946,0001,910,800
2,746,0002,748,0001,772,2002,846,0002,848,0001,842,2002,946,0002,948,0001,912,200
2,748,0002,750,0001,773,6002,848,0002,850,0001,843,6002,948,0002,950,0001,913,600
2,750,0002,752,0001,775,0002,850,0002,852,0001,845,0002,950,0002,952,0001,915,000
2,752,0002,754,0001,776,4002,852,0002,854,0001,846,4002,952,0002,954,0001,916,400
2,754,0002,756,0001,777,8002,854,0002,856,0001,847,8002,954,0002,956,0001,917,800
2,756,0002,758,0001,779,2002,856,0002,858,0001,849,2002,956,0002,958,0001,919,200
2,758,0002,760,0001,780,6002,858,0002,860,0001,850,6002,958,0002,960,0001,920,600
2,760,0002,762,0001,782,0002,860,0002,862,0001,852,0002,960,0002,962,0001,922,000
2,762,0002,764,0001,783,4002,862,0002,864,0001,853,4002,962,0002,964,0001,923,400
2,764,0002,766,0001,784,8002,864,0002,866,0001,854,8002,964,0002,966,0001,924,800
2,766,0002,768,0001,786,2002,866,0002,868,0001,856,2002,966,0002,968,0001,926,200
2,768,0002,770,0001,787,6002,868,0002,870,0001,857,6002,968,0002,970,0001,927,600
2,770,0002,772,0001,789,0002,870,0002,872,0001,859,0002,970,0002,972,0001,929,000
2,772,0002,774,0001,790,4002,872,0002,874,0001,860,4002,972,0002,974,0001,930,400
2,774,0002,776,0001,791,8002,874,0002,876,0001,861,8002,974,0002,976,0001,931,800
2,776,0002,778,0001,793,2002,876,0002,878,0001,863,2002,976,0002,978,0001,933,200
2,778,0002,780,0001,794,6002,878,0002,880,0001,864,6002,978,0002,980,0001,934,600
2,780,0002,782,0001,796,0002,880,0002,882,0001,866,0002,980,0002,982,0001,936,000
2,782,0002,784,0001,797,4002,882,0002,884,0001,867,4002,982,0002,984,0001,937,400
2,784,0002,786,0001,798,8002,884,0002,886,0001,868,8002,984,0002,986,0001,938,800
2,786,0002,788,0001,800,2002,886,0002,888,0001,870,2002,986,0002,988,0001,940,200
2,788,0002,790,0001,801,6002,888,0002,890,0001,871,6002,988,0002,990,0001,941,600
2,790,0002,792,0001,803,0002,890,0002,892,0001,873,0002,990,0002,992,0001,943,000
2,792,0002,794,0001,804,4002,892,0002,894,0001,874,4002,992,0002,994,0001,944,400
2,794,0002,796,0001,805,8002,894,0002,896,0001,875,8002,994,0002,996,0001,945,800
2,796,0002,798,0001,807,2002,896,0002,898,0001,877,2002,996,0002,998,0001,947,200
2,798,0002,800,0001,808,6002,898,0002,900,0001,878,6002,998,0003,000,0001,948,600
2,800,0002,802,0001,810,0002,900,0002,902,0001,880,0003,000,0006,000,000給与等の金額に80%を乗じて算出した金額から450,000円を控除した金額
2,802,0002,804,0001,811,4002,902,0002,904,0001,881,400
2,804,0002,806,0001,812,8002,904,0002,906,0001,882,800
2,806,0002,808,0001,814,2002,906,0002,908,0001,884,200
2,808,0002,810,0001,815,6002,908,0002,910,0001,885,600
2,810,0002,812,0001,817,0002,910,0002,912,0001,887,0006,000,0008,000,000給与等の金額に90%を乗じて算出した金額から1,050,000円を控除した金額
2,812,0002,814,0001,818,4002,912,0002,914,0001,888,400
2,814,0002,816,0001,819,8002,914,0002,916,0001,889,800
2,816,0002,818,0001,821,2002,916,0002,918,0001,891,200
2,818,0002,820,0001,822,6002,918,0002,920,0001,892,600
2,820,0002,822,0001,824,0002,920,0002,922,0001,894,0008,000,000円6,150,000円
2,822,0002,824,0001,825,4002,922,0002,924,0001,895,400
2,824,0002,826,0001,826,8002,924,0002,926,0001,896,800
2,826,0002,828,0001,828,2002,926,0002,928,0001,898,200
2,828,0002,830,0001,829,6002,928,0002,930,0001,899,600
(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3,000,000円以上の居住者の給与所得控除後の給与等の金額に1円未満の端数があるときは、これを切り捨てた額をもつてその求める給与所得控除後の給与等の金額とする。

別表第8 退職所得の源泉徴収税額表
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0100,000102,0005,000274,000278,00013,700
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
516,000522,00025,800828,000836,00041,4001,228,0001,236,00061,600
522,000528,00026,100836,000844,00041,8001,236,0001,244,00062,100
528,000534,00026,400844,000852,00042,2001,244,0001,252,00062,600
534,000540,00026,700852,000860,00042,6001,252,0001,260,00063,100
540,000546,00027,000860,000868,00043,0001,260,0001,268,00063,600
546,000552,00027,300868,000876,00043,4001,268,0001,276,00064,000
552,000558,00027,600876,000884,00043,8001,276,0001,284,00064,500
558,000564,00027,900884,000892,00044,2001,284,0001,292,00065,000
564,000570,00028,200892,000900,00044,6001,292,0001,300,00065,500
570,000576,00028,500900,000908,00045,0001,300,0001,310,00066,000
576,000582,00028,800908,000916,00045,4001,310,0001,320,00066,600
582,000588,00029,100916,000924,00045,8001,320,0001,330,00067,200
588,000594,00029,400924,000932,00046,2001,330,0001,340,00067,800
594,000600,00029,700932,000940,00046,6001,340,0001,350,00068,400
600,000606,00030,000940,000948,00047,0001,350,0001,360,00069,000
606,000612,00030,300948,000956,00047,4001,360,0001,370,00069,600
612,000618,00030,600956,000964,00047,8001,370,0001,380,00070,200
618,000624,00030,900964,000972,00048,2001,380,0001,390,00070,800
624,000630,00031,200972,000980,00048,6001,390,0001,400,00071,400
630,000636,00031,500980,000988,00049,0001,400,0001,410,00072,000
636,000642,00031,800988,000996,00049,4001,410,0001,420,00072,600
642,000648,00032,100996,0001,004,00049,8001,420,0001,430,00073,200
648,000654,00032,4001,004,0001,012,00050,2001,430,0001,440,00073,800
654,000660,00032,7001,012,0001,020,00050,6001,440,0001,450,00074,400
660,000666,00033,0001,020,0001,028,00051,0001,450,0001,460,00075,000
666,000672,00033,3001,028,0001,036,00051,4001,460,0001,470,00075,600
672,000678,00033,6001,036,0001,044,00051,8001,470,0001,480,00076,200
678,000684,00033,9001,044,0001,052,00052,2001,480,0001,490,00076,800
684,000690,00034,2001,052,0001,060,00052,6001,490,0001,500,00077,400
690,000696,00034,5001,060,0001,068,00053,0001,500,0001,510,00078,000
696,000702,00034,8001,068,0001,076,00053,4001,510,0001,520,00078,600
702,000708,00035,1001,076,0001,084,00053,8001,520,0001,530,00079,200
708,000714,00035,4001,084,0001,092,00054,2001,530,0001,540,00079,800
714,000720,00035,7001,092,0001,100,00054,6001,540,0001,550,00080,400
720,000726,00036,0001,100,0001,108,00055,0001,550,0001,560,00081,000
726,000732,00036,3001,108,0001,116,00055,4001,560,0001,570,00081,600
732,000738,00036,6001,116,0001,124,00055,8001,570,0001,580,00082,200
738,000744,00036,9001,124,0001,132,00056,2001,580,0001,590,00082,800
744,000750,00037,2001,132,0001,140,00056,6001,590,0001,600,00083,400
750,000756,00037,5001,140,0001,148,00057,0001,600,0001,610,00084,000
756,000762,00037,8001,148,0001,156,00057,4001,610,0001,620,00084,600
762,000768,00038,1001,156,0001,164,00057,8001,620,0001,630,00085,200
768,000774,00038,4001,164,0001,172,00058,2001,630,0001,640,00085,800
774,000780,00038,7001,172,0001,180,00058,6001,640,0001,650,00086,400
780,000788,00039,0001,180,0001,188,00059,0001,650,0001,660,00087,000
788,000796,00039,4001,188,0001,196,00059,4001,660,0001,670,00087,600
796,000804,00039,8001,196,0001,204,00059,8001,670,0001,680,00088,200
804,000812,00040,2001,204,0001,212,00060,2001,680,0001,690,00088,800
812,000820,00040,6001,212,0001,220,00060,7001,690,0001,700,00089,400
820,000828,00041,0001,220,0001,228,00061,2001,700,0001,710,00090,000
1,710,0001,720,00090,6002,210,0002,220,000120,6002,710,0002,720,000153,700
1,720,0001,730,00091,2002,220,0002,230,000121,2002,720,0002,730,000154,400
1,730,0001,740,00091,8002,230,0002,240,000121,8002,730,0002,740,000155,100
1,740,0001,750,00092,4002,240,0002,250,000122,4002,740,0002,750,000155,800
1,750,0001,760,00093,0002,250,0002,260,000123,0002,750,0002,760,000156,500
1,760,0001,770,00093,6002,260,0002,270,000123,6002,760,0002,770,000157,200
1,770,0001,780,00094,2002,270,0002,280,000124,2002,770,0002,780,000157,900
1,780,0001,790,00094,8002,280,0002,290,000124,8002,780,0002,790,000158,600
1,790,0001,800,00095,4002,290,0002,300,000125,4002,790,0002,800,000159,300
1,800,0001,810,00096,0002,300,0002,310,000126,0002,800,0002,810,000160,000
1,810,0001,820,00096,6002,310,0002,320,000126,6002,810,0002,820,000160,700
1,820,0001,830,00097,2002,320,0002,330,000127,2002,820,0002,830,000161,400
1,830,0001,840,00097,8002,330,0002,340,000127,8002,830,0002,840,000162,100
1,840,0001,850,00098,4002,340,0002,350,000128,4002,840,0002,850,000162,800
1,850,0001,860,00099,0002,350,0002,360,000129,0002,850,0002,860,000163,500
1,860,0001,870,00099,6002,360,0002,370,000129,6002,860,0002,870,000164,200
1,870,0001,880,000100,2002,370,0002,380,000130,2002,870,0002,880,000164,900
1,880,0001,890,000100,8002,380,0002,390,000130,8002,880,0002,890,000165,600
1,890,0001,900,000101,4002,390,0002,400,000131,4002,890,0002,900,000166,300
1,900,0001,910,000102,0002,400,0002,410,000132,0002,900,0002,910,000167,000
1,910,0001,920,000102,6002,410,0002,420,000132,7002,910,0002,920,000167,700
1,920,0001,930,000103,2002,420,0002,430,000133,4002,920,0002,930,000168,400
1,930,0001,940,000103,8002,430,0002,440,000134,1002,930,0002,940,000169,100
1,940,0001,950,000104,4002,440,0002,450,000134,8002,940,0002,950,000169,800
1,950,0001,960,000105,0002,450,0002,460,000135,5002,950,0002,960,000170,500
1,960,0001,970,000105,6002,460,0002,470,000136,2002,960,0002,970,000171,200
1,970,0001,980,000106,2002,470,0002,480,000136,9002,970,0002,980,000171,900
1,980,0001,990,000106,8002,480,0002,490,000137,6002,980,0002,990,000172,600
1,990,0002,000,000107,4002,490,0002,500,000138,3002,990,0003,000,000173,300
2,000,0002,010,000108,0002,500,0002,510,000139,0003,000,0003,010,000174,000
2,010,0002,020,000108,6002,510,0002,520,000139,7003,010,0003,020,000174,700
2,020,0002,030,000109,2002,520,0002,530,000140,4003,020,0003,030,000175,400
2,030,0002,040,000109,8002,530,0002,540,000141,1003,030,0003,040,000176,100
2,040,0002,050,000110,4002,540,0002,550,000141,8003,040,0003,050,000176,800
2,050,0002,060,000111,0002,550,0002,560,000142,5003,050,0003,060,000177,500
2,060,0002,070,000111,6002,560,0002,570,000143,2003,060,0003,070,000178,200
2,070,0002,080,000112,2002,570,0002,580,000143,9003,070,0003,080,000178,900
2,080,0002,090,000112,8002,580,0002,590,000144,6003,080,0003,090,000179,600
2,090,0002,100,000113,4002,590,0002,600,000145,3003,090,0003,100,000180,300
2,100,0002,110,000114,0002,600,0002,610,000146,0003,100,0003,110,000181,000
2,110,0002,120,000114,6002,610,0002,620,000146,7003,110,0003,120,000181,700
2,120,0002,130,000115,2002,620,0002,630,000147,4003,120,0003,130,000182,400
2,130,0002,140,000115,8002,630,0002,640,000148,1003,130,0003,140,000183,100
2,140,0002,150,000116,4002,640,0002,650,000148,8003,140,0003,150,000183,800
2,150,0002,160,000117,0002,650,0002,660,000149,5003,150,0003,160,000184,500
2,160,0002,170,000117,6002,660,0002,670,000150,2003,160,0003,170,000185,200
2,170,0002,180,000118,2002,670,0002,680,000150,9003,170,0003,180,000185,900
2,180,0002,190,000118,8002,680,0002,690,000151,6003,180,0003,190,000186,600
2,190,0002,200,000119,4002,690,0002,700,000152,3003,190,0003,200,000187,300
2,200,0002,210,000120,0002,700,0002,710,000153,0003,200,0003,210,000188,000
3,210,0003,220,000188,7003,710,0003,720,000224,80010,000,00012,000,000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480,000円を控除した金額
3,220,0003,230,000189,4003,720,0003,730,000225,600
3,230,0003,240,000190,1003,730,0003,740,000226,400
3,240,0003,250,000190,8003,740,0003,750,000227,200
3,250,0003,260,000191,5003,750,0003,760,000228,000
3,260,0003,270,000192,2003,760,0003,770,000228,80012,000,00014,000,000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660,000円を控除した金額
3,270,0003,280,000192,9003,770,0003,780,000229,600
3,280,0003,290,000193,6003,780,0003,790,000230,400
3,290,0003,300,000194,3003,790,0003,800,000231,200
3,300,0003,310,000195,0003,800,0003,810,000232,000
3,310,0003,320,000195,7003,810,0003,820,000232,80014,000,00016,000,000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940,000円を控除した金額
3,320,0003,330,000196,4003,820,0003,830,000233,600
3,330,0003,340,000197,1003,830,0003,840,000234,400
3,340,0003,350,000197,8003,840,0003,850,000235,200
3,350,0003,360,000198,5003,850,0003,860,000236,000
3,360,0003,370,000199,2003,860,0003,870,000236,80016,000,00020,000,000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1,260,000円を控除した金額
3,370,0003,380,000199,9003,870,0003,880,000237,600
3,380,0003,390,000200,6003,880,0003,890,000238,400
3,390,0003,400,000201,3003,890,0003,900,000239,200
3,400,0003,410,000202,0003,900,0003,910,000240,000
3,410,0003,420,000202,7003,910,0003,920,000240,80020,000,00024,000,000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1,660,000円を控除した金額
3,420,0003,430,000203,4003,920,0003,930,000241,600
3,430,0003,440,000204,1003,930,0003,940,000242,400
3,440,0003,450,000204,8003,940,0003,950,000243,200
3,450,0003,460,000205,5003,950,0003,960,000244,000
3,460,0003,470,000206,2003,960,0003,970,000244,80024,000,00030,000,000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2,140,000円を控除した金額
3,470,0003,480,000206,9003,970,0003,980,000245,600
3,480,0003,490,000207,6003,980,0003,990,000246,400
3,490,0003,500,000208,3003,990,0004,000,000247,200
3,500,0003,510,000209,000             
3,510,0003,520,000209,7004,000,0004,800,000退職所得控除額控除後の退職手当等の金額に8%を乗じて算出した金額から72,000円を控除した金額30,000,00040,000,000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2,740,000円を控除した金額
3,520,0003,530,000210,400
3,530,0003,540,000211,100
3,540,0003,550,000211,800
3,550,0003,560,000212,500
3,560,0003,570,000213,2004,800,0006,000,000退職所得控除額控除後の退職手当等の金額に9%を乗じて算出した金額から120,000円を控除した金額40,000,00060,000,000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3,740,000円を控除した金額
3,570,0003,580,000213,900
3,580,0003,590,000214,600
3,590,0003,600,000215,300
3,600,0003,610,000216,000
3,610,0003,620,000216,8006,000,0008,000,000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210,000円を控除した金額60,000,00080,000,000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5,240,000円を控除した金額
3,620,0003,630,000217,600
3,630,0003,640,000218,400
3,640,0003,650,000219,200
3,650,0003,660,000220,000
3,660,0003,670,000220,8008,000,00010,000,000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330,000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7,240,000円を控除した金額
3,670,0003,680,000221,600
3,680,0003,690,000222,400
3,690,0003,700,000223,200
3,700,0003,710,000224,000
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10,240,000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14,240,000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付表により第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。

別表第8の付表
勤続年数退職所得控除額
一般退職の場合障害退職の場合
 千円千円
2年以下4001,400
3年6001,600
4年8001,800
5年1,0002,000
6年1,2002,200
7年1,4002,400
8年1,6002,600
9年1,8002,800
10年2,0003,000
11年2,2003,200
12年2,4003,400
13年2,6003,600
14年2,8003,800
15年3,0004,000
16年3,2004,200
17年3,4004,400
18年3,6004,600
19年3,8004,800
20年4,0005,000
21年4,4005,400
22年4,8005,800
23年5,2006,200
24年5,6006,600
25年6,0007,000
26年6,4007,400
27年6,8007,800
28年7,2008,200
29年7,6008,600
30年8,0009,000
31年8,4009,400
32年8,8009,800
33年9,20010,200
34年9,60010,600
35年10,00011,000
36年10,40011,400
37年10,80011,800
38年11,20012,200
39年11,60012,600
40年12,00013,000
41年以上12,000千円に、勤続年数が40年を超える1年ごとに400千円を加算した金額13,000千円に、勤続年数が40年を超える1年ごとに400千円を加算した金額
(注) 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。
(一)「勤続年数」とは、第201条第2項(退職所得に係る徴収税額)に規定する勤続年数に準ずる勤続年数をいう。
(二)「障害退職の場合」とは、第30条第4項第3号(障害退職の控除額)に掲げる場合に該当する場合をいう。
(三)「一般退職の場合」とは、障害退職の場合以外の退職の場合をいう。
(備考)
(一)退職所得控除額を求めるには、(二)に該当する場合を除き、退職手当等に係る勤続年数に応じ「勤続年数」欄の該当する行を求めるものとし、一般退職の場合にあつてはその行の「退職所得控除額」の「一般退職の場合」欄に記載されている金額が、障害退職の場合にあつてはその行の「退職所得控除額」の「障害退職の場合」欄に記載されている金額が、それぞれその退職手当等に係る退職所得控除額である。
(二)第30条第4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が、その退職手当等に係る退職所得控除額である。

(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の一部改正)
第2条 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)の一部を次のように改正する。
第2条第1項中
「200万円」を「400万円」に、
「100万円」を「200万円」に、
「150万円」を「300万円」に、
「こえる」を「超える」に改める。

第3条第2項及び第3項中
「200万円」を「400万円」に改める。
附 則
(施行期日)
第1条 この法律は、昭和49年4月1日から施行する。
(経過措置の原則)
第2条 この附則に別段の定めがあるものを除き、第1条の規定による改正後の所得税法(以下「新法」という。)の規定は、昭和49年分以後の所得税について適用し、昭和48年分以前の所得税については、なお従前の例による。
(昭和49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49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5の付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49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)30万円275,000円
第79条第1項及び第2項(障害者控除)160,000円152,500円
240,000円227,500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)160,000円152,500円
第83条第1項(配偶者控除)240,000円232,500円
第84条第1項(扶養控除)240,000円220,000円(居住者に配偶者がなく、かつ、老人扶養親族以外の扶養親族を有する場合には、その扶養親族のうち1人については、225,000円)
第84条第2項280,000円257,500円
第86条第1項(基礎控除)240,000円232,500円
第90条第2項(変動所得及び臨時所得の平均課税)200万円以下200万円未満
別表第2所得税法及び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の一部を改正する法律(昭和49年法律第15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の付表改正法附則別表第5の付表
別表第7改正法附則別表第5
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6
 昭和49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。
1.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
2.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
3.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
(少額預金の利子所得等の非課税に関する経過措置)
第4条 新法第10条(少額預金の利子所得等の非課税)の規定は、この法律の施行の日(以下「施行日」という。)以後に預入し、信託し、又は購入する同条第1項に規定する預貯金、合同運用信託又は有価証券について適用する。
 国内に住所を有する個人が、施行日前に預入し、信託し、又は購入した第1条の規定による改正前の所得税法(以下「旧法」という。)第10条第1項に規定する預貯金、合同運用信託又は有価証券で同日において同条に規定する要件を満たすものを有する場合には、当該預貯金、合同運用信託又は有価証券については、その者が同日において新法第10条の要件に従つて預入し、信託し、又は購入したものとみなして、同条の規定を適用する。
 前項に規定する個人が、施行日において新法第10条第1項に規定する預貯金、合同運用信託又は有価証券で昭和48年12月1日から施行日の前日までの間に同項に規定する金融機関の営業所等において預入し、信託し、又は購入したもの(前項の規定の適用を受けるものを除く。以下この条において「旧預貯金等」という。)を有する場合において、当該旧預貯金等に係る利子又は収益の分配(施行日以後に支払を受けるべきものに限る。)につき同日以後最初に支払を受ける日(その日が昭和49年12月31日後である場合には、同日とし、施行日以後これらの日前に当該金融機関の営業所等において新法第10条第1項に規定する預貯金、合同運用信託又は有価証券で同項の規定の適用を受けようとするものを預入し、信託し、又は購入する場合には、その最初に預入し、信託し、又は購入する日とする。)までに、同条第3項に規定する非課税貯蓄申告書又は同条第4項に規定する申告書を当該金融機関の営業所等を経由してこれらの規定に規定する税務署長に、当該旧預貯金等に係る同条第1項に規定する非課税貯蓄申込書を当該金融機関の営業所等に、それぞれ提出したとき(当該旧預貯金等が同項第2号に規定する無記名の受益証券に係る貸付信託又は同項第3号に規定する有価証券である場合には、その提出の際これらの規定に規定する保管の委託又は登録がされるときに限る。)は、当該利子又は収益の分配については、当該旧預貯金等は施行日に当該金融機関の営業所等において預入し、信託し、又は購入したものと、これらの申告書及び申込書は同日に提出されたものと、当該保管の委託又は登録は同日に行われたものと、それぞれみなして同条の規定を適用する。
 前項に定めるもののほか、旧預貯金等に係る新法第10条の規定の適用に関し必要な事項は、政令で定める。
(青色申告の承認の申請等に係る経過措置)
第5条 新法第57条第2項(事業に専従する親族がある場合の必要経費の特例等)及び第144条(青色申告の承認の申請)(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(これらの規定に規定する事業又は業務を開始した場合に係る部分に限る。)は、施行日以後に当該事業又は業務を開始する場合について適用し、同日前に当該事業又は業務を開始した場合については、なお従前の例による。
(昭和49年分の所得税に係る予定納税基準額の計算の特例)
第6条 居住者の昭和49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。
1.その者の昭和48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、旧法第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第2条の規定による改正前の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
2.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48年分の所得税について旧法第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、旧法第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旧法第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
《改正》昭50法013
 昭和48年分の課税総所得金額等が3000万円以上である居住者の昭和49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150万円を控除した金額によるものとする。
 昭和48年分の所得税につき旧法第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49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49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。
《1項削除》昭50法013
(昭和50年分の純損失の繰戻しによる還付に係る特例)
第7条 昭和50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49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8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までは、施行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。
 附則第3条第2項(昭和49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5及び同表の付表は、昭和49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6及び新法別表第8の付表は、昭和49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。
(施行日前に出国をした者に係る更正の請求)
第9条 施行日前に昭和49年分の所得税につき旧法第127条(年の中途で出国をする場合の確定申告)(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について、昭和50年3月31日までに、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10条 昭和49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49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超えるときは、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6月30日までに、納税地の所轄税務署長に対し、その超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の請求があつた場合には、その居住者の昭和49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。
(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の一部改正に伴う経過措置)
第11条 第2条の規定による改正後の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第2条及び第3条の規定は、昭和49年分以後の所得税について適用し、昭和48年分以前の所得税については、なお従前の例による。
(所得税法の一部を改正する法律の一部改正)
第12条 所得税法の一部を改正する法律(昭和48年法律第8号)の一部を次のように改正する。
附則第5条の見出し中
「及び昭和49年分」を削り、
同条第5項を削る。
5 前各項の規定は、居住者又は非居住者の昭和49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項第1号中「昭和47年分」とあるのは「昭和48年分」と、「改正前の所得税法(以下「旧法」という。)」とあるのは「新法」と、同項第2号中「昭和47年分」とあるのは「昭和48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47年分」とあるのは「昭和48年分」と、「2000万円」とあるのは「500万円」と、「2万円」とあるのは「4000円」と、第3項中「昭和47年分」とあるのは「昭和48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。

附則別表第3を削る。
附則別表第3 昭和49年分の所得税に係る予定納税基準額の算出率の表
昭和48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48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
3061000円未満3121000円未満3121000円未満3181000円未満3361000円未満3361000円未満3361000円未満3361000円未満
90        336470336570336670336880
95      3185704708405701,0106701,3008801,470
97  3125703127405709308401,3001,0101,7001,3002,1701,4702,660
993065,0005705,0007405,0009305,0001,3005,0001,7005,0002,1705,0002,6605,000
(注)
(一) この表は、昭和48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48年分の課税総所得金額等」とは、附則第5条第5項(昭和48年分及び昭和49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48年分の所得税につき附則第3条第2項(昭和48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48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4,000円を控除した金額が昭和49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49年分の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0050,00051,0005,00010137,000139,00013,70010
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
258,000261,00025,80010414,000418,00041,40010614,000618,00062,60010
261,000264,00026,10010418,000422,00041,80010618,000622,00063,10010
264,000267,00026,40010422,000426,00042,30010622,000626,00063,60010
267,000270,00026,70010426,000430,00042,70010626,000630,00064,10010
270,000273,00027,00010430,000434,00043,10010630,000634,00064,60010
273,000276,00027,30010434,000438,00043,50010634,000638,00065,00010
276,000279,00027,60010438,000442,00043,90010638,000642,00065,50010
279,000282,00027,90010442,000446,00044,40010642,000646,00066,00010
282,000285,00028,20010446,000450,00044,80010646,000650,00066,50010
285,000288,00028,50010450,000454,00045,20010650,000655,00067,00010
288,000291,00028,80010454,000458,00045,60010655,000660,00067,60010
291,000294,00029,10010458,000462,00046,00010660,000665,00068,20010
294,000297,00029,40010462,000466,00046,50010665,000670,00068,80010
297,000300,00029,70010466,000470,00046,90010670,000675,00069,40010
300,000303,00030,00010470,000474,00047,30010675,000680,00070,00010
303,000306,00030,30010474,000478,00047,70010680,000685,00070,60010
306,000309,00030,60010478,000482,00048,10010685,000690,00071,20010
309,000312,00030,90010482,000486,00048,60010690,000695,00071,80010
312,000315,00031,20010486,000490,00049,00010695,000700,00072,40010
315,000318,00031,50010490,000494,00049,40010700,000705,00073,00010
318,000321,00031,80010494,000498,00049,80010705,000710,00073,60010
321,000324,00032,10010498,000502,00050,20010710,000715,00074,20010
324,000327,00032,40010502,000506,00050,70010715,000720,00074,80010
327,000330,00032,70010506,000510,00051,10010720,000725,00075,40010
330,000333,00033,00010510,000514,00051,50010725,000730,00076,00010
333,000336,00033,30010514,000518,00051,90010730,000735,00076,60010
336,000339,00033,60010518,000522,00052,30010735,000740,00077,20010
339,000342,00033,90010522,000526,00052,80010740,000745,00077,80010
342,000345,00034,20010526,000530,00053,20010745,000750,00078,40010
345,000348,00034,50010530,000534,00053,60010750,000755,00079,00010
348,000351,00034,80010534,000538,00054,00010755,000760,00079,60010
351,000354,00035,10010538,000542,00054,40010760,000765,00080,20010
354,000357,00035,40010542,000546,00054,90010765,000770,00080,80010
357,000360,00035,70010546,000550,00055,30010770,000775,00081,40010
360,000363,00036,00010550,000554,00055,70010775,000780,00082,00010
363,000366,00036,30010554,000558,00056,10010780,000785,00082,60010
366,000369,00036,60010558,000562,00056,50010785,000790,00083,20010
369,000372,00036,90010562,000566,00057,00010790,000795,00083,80010
372,000375,00037,20010566,000570,00057,40010795,000800,00084,40010
375,000378,00037,50010570,000574,00057,80010800,000805,00085,00010
378,000381,00037,80010574,000578,00058,20010805,000810,00085,60010
381,000384,00038,10010578,000582,00058,60010810,000815,00086,20010
384,000387,00038,40010582,000586,00059,10010815,000820,00086,80010
387,000390,00038,70010586,000590,00059,50010820,000825,00087,50010
390,000394,00039,00010590,000594,00059,90010825,000830,00088,10010
394,000398,00039,40010594,000598,00060,30010830,000835,00088,70010
398,000402,00039,80010598,000602,00060,70010835,000840,00089,30010
402,000406,00040,20010602,000606,00061,20010840,000845,00090,00010
406,000410,00040,60010606,000610,00061,70010845,000850,00090,60010
410,000414,00041,00010610,000614,00062,20010850,000855,00091,20010
855,000860,00091,800101,105,0001,110,000123,100111,355,0001,360,000157,40011
860,000865,00092,500101,110,0001,115,000123,700111,360,0001,365,000158,20011
865,000870,00093,100101,115,0001,120,000124,300111,365,0001,370,000158,90011
870,000875,00093,700101,120,0001,125,000125,000111,370,0001,375,000159,60011
875,000880,00094,300101,125,0001,130,000125,600111,375,0001,380,000160,30011
880,000885,00095,000101,130,0001,135,000126,200111,380,0001,385,000161,10011
885,000890,00095,600101,135,0001,140,000126,800111,385,0001,390,000161,80011
890,000895,00096,200101,140,0001,145,000127,500111,390,0001,395,000162,50011
895,000900,00096,800101,145,0001,150,000128,100111,395,0001,400,000163,20011
900,000905,00097,500101,150,0001,155,000128,700111,400,0001,405,000164,00011
905,000910,00098,100101,155,0001,160,000129,300111,405,0001,410,000164,70011
910,000915,00098,700101,160,0001,165,000130,000111,410,0001,415,000165,40011
915,000920,00099,300101,165,0001,170,000130,600111,415,0001,420,000166,10011
920,000925,000100,000101,170,0001,175,000131,200111,420,0001,425,000166,90011
925,000930,000100,600101,175,0001,180,000131,800111,425,0001,430,000167,60011
930,000935,000101,200101,180,0001,185,000132,500111,430,0001,435,000168,30011
935,000940,000101,800101,185,0001,190,000133,100111,435,0001,440,000169,00011
940,000945,000102,500101,190,0001,195,000133,700111,440,0001,445,000169,80011
945,000950,000103,100101,195,0001,200,000134,300111,445,0001,450,000170,50011
950,000955,000103,700101,200,0001,205,000135,000111,450,0001,455,000171,20011
955,000960,000104,300101,205,0001,210,000135,700111,455,0001,460,000171,90011
960,000965,000105,000101,210,0001,215,000136,400111,460,0001,465,000172,70011
965,000970,000105,600101,215,0001,220,000137,100111,465,0001,470,000173,40011
970,000975,000106,200101,220,0001,225,000137,900111,470,0001,475,000174,10011
975,000980,000106,800101,225,0001,230,000138,600111,475,0001,480,000174,80011
980,000985,000107,500101,230,0001,235,000139,300111,480,0001,485,000175,60011
985,000990,000108,100101,235,0001,240,000140,000111,485,0001,490,000176,30011
990,000995,000108,700101,240,0001,245,000140,800111,490,0001,495,000177,00011
995,0001,000,000109,300101,245,0001,250,000141,500111,495,0001,500,000177,70011
1,000,0001,005,000110,000111,250,0001,255,000142,200111,500,0001,505,000178,50011
1,005,0001,010,000110,600111,255,0001,260,000142,900111,505,0001,510,000179,20011
1,010,0001,015,000111,200111,260,0001,265,000143,700111,510,0001,515,000179,90011
1,015,0001,020,000111,800111,265,0001,270,000144,400111,515,0001,520,000180,60011
1,020,0001,025,000112,500111,270,0001,275,000145,100111,520,0001,525,000181,40011
1,025,0001,030,000113,100111,275,0001,280,000145,800111,525,0001,530,000182,10011
1,030,0001,035,000113,700111,280,0001,285,000146,600111,530,0001,535,000182,80011
1,035,0001,040,000114,300111,285,0001,290,000147,300111,535,0001,540,000183,50011
1,040,0001,045,000115,000111,290,0001,295,000148,000111,540,0001,545,000184,30011
1,045,0001,050,000115,600111,295,0001,300,000148,700111,545,0001,550,000185,00011
1,050,0001,055,000116,200111,300,0001,305,000149,500111,550,0001,555,000185,70011
1,055,0001,060,000116,800111,305,0001,310,000150,200111,555,0001,560,000186,40011
1,060,0001,065,000117,500111,310,0001,315,000150,900111,560,0001,565,000187,20012
1,065,0001,070,000118,100111,315,0001,320,000151,600111,565,0001,570,000187,90012
1,070,0001,075,000118,700111,320,0001,325,000152,400111,570,0001,575,000188,60012
1,075,0001,080,000119,300111,325,0001,330,000153,100111,575,0001,580,000189,30012
1,080,0001,085,000120,000111,330,0001,335,000153,800111,580,0001,585,000190,10012
1,085,0001,090,000120,600111,335,0001,340,000154,500111,585,0001,590,000190,80012
1,090,0001,095,000121,200111,340,0001,345,000155,300111,590,0001,595,000191,50012
1,095,0001,100,000121,800111,345,0001,350,000156,000111,595,0001,600,000192,20012
1,100,0001,105,000122,500111,350,0001,355,000156,700111,600,0001,605,000193,00012
1,605,0001,610,000193,700121,855,0001,860,000232,000123,200,0003,800,000(イ)の金額に22.5%を乗じて算出した金額から236,400円を控除した金額 
1,610,0001,615,000194,500121,860,0001,865,000232,90012  
1,615,0001,620,000195,200121,865,0001,870,000233,70012  
1,620,0001,625,000196,000121,870,0001,875,000234,50012  
1,625,0001,630,000196,700121,875,0001,880,000235,30012  
1,630,0001,635,000197,500121,880,0001,885,000236,200123,800,0004,000,000(イ)の金額に23.2%を乗じて算出した金額から263,000円を控除した金額
1,635,0001,640,000198,200121,885,0001,890,000237,00012  
1,640,0001,645,000199,000121,890,0001,895,000237,80012  
1,645,0001,650,000199,700121,895,0001,900,000238,60012  
1,650,0001,655,000200,500121,900,0001,905,000239,50012  
1,655,0001,660,000201,200121,905,0001,910,000240,300124,000,0004,400,000(イ)の金額に25.5%を乗じて算出した金額から355,000円を控除した金額
1,660,0001,665,000202,000121,910,0001,915,000241,10012  
1,665,0001,670,000202,700121,915,0001,920,000241,90012  
1,670,0001,675,000203,500121,920,0001,925,000242,80012  
1,675,0001,680,000204,200121,925,0001,930,000243,60012  
1,680,0001,685,000205,000121,930,0001,935,000244,400124,400,0005,000,000(イ)の金額に26.5%を乗じて算出した金額から399,000円を控除した金額
1,685,0001,690,000205,700121,935,0001,940,000245,20012  
1,690,0001,695,000206,500121,940,0001,945,000246,10012  
1,695,0001,700,000207,200121,945,0001,950,000246,90012  
1,700,0001,705,000208,000121,950,0001,955,000247,70012  
1,705,0001,710,000208,700121,955,0001,960,000248,500125,000,0006,000,000(イ)の金額に29.7%を乗じて算出した金額から559,000円を控除した金額
1,710,0001,715,000209,500121,960,0001,965,000249,40012  
1,715,0001,720,000210,200121,965,0001,970,000250,20012  
1,720,0001,725,000211,000121,970,0001,975,000251,00012  
1,725,0001,730,000211,700121,975,0001,980,000251,80012  
1,730,0001,735,000212,500121,980,0001,985,000252,700126,000,0007,000,000(イ)の金額に33%を乗じて算出した金額から757,000円を控除した金額
1,735,0001,740,000213,200121,985,0001,990,000253,50012  
1,740,0001,745,000214,000121,990,0001,995,000254,30012  
1,745,0001,750,000214,700121,995,0002,000,000255,10012  
1,750,0001,755,000215,50012     
1,755,0001,760,000216,200122,000,0002,400,000(イ)の金額に17.2%を乗じて算出した金額から88,000円を控除した金額7,000,0008,000,000(イ)の金額に37%を乗じて算出した金額から1,037,000円を控除した金額
1,760,0001,765,000217,00012    
1,765,0001,770,000217,70012    
1,770,0001,775,000218,50012    
1,775,0001,780,000219,20012    
1,780,0001,785,000220,000122,400,0002,600,000(イ)の金額に18.7%を乗じて算出した金額から124,000円を控除した金額8,000,0009,000,000(イ)の金額に40%を乗じて算出した金額から1,277,000円を控除した金額
1,785,0001,790,000220,70012    
1,790,0001,795,000221,50012    
1,795,0001,800,000222,20012    
1,800,0001,805,000223,00012    
1,805,0001,810,000223,800122,600,0003,000,000(イ)の金額に19.5%を乗じて算出した金額から144,800円を控除した金額9,000,00010,000,000(イ)の金額に41%を乗じて算出した金額から1,367,000円を控除した金額
1,810,0001,815,000224,60012    
1,815,0001,820,000225,40012    
1,820,0001,825,000226,30012    
1,825,0001,830,000227,10012    
1,830,0001,835,000227,900123,000,0003,200,000(イ)の金額に21.7%を乗じて算出した金額から210,800円を控除した金額10,000,00012,000,000(イ)の金額に44%を乗じて算出した金額から1,667,000円を控除した金額
1,835,0001,840,000228,70012    
1,840,0001,845,000229,60012    
1,845,0001,850,000230,40012    
1,850,0001,855,000231,20012    
12,000,00015,000,000(イ)の金額に48.2%を乗じて算出した金額から2,171,000円を控除した金額 30,000,00040,000,000(イ)の金額に60%を乗じて算出した金額から4,761,000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13,761,000円を控除した金額
15,000,00020,000,000(イ)の金額に51.2%を乗じて算出した金額から2,621,000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6,761,000円を控除した金額
20,000,00030,000,000(イ)の金額に56.2%を乗じて算出した金額から3,621,000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9,761,000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49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49年分の山林所得に係る所得税の簡易税額表
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050,00051,0005,000137,000139,00013,700
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
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
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
1,605,0001,610,000160,5001,855,0001,860,000185,5008,000,0009,000,000課税山林所得金額に15%を乗じて算出した金額から235,000円を控除した金額
1,610,0001,615,000161,0001,860,0001,865,000186,000
1,615,0001,620,000161,5001,865,0001,870,000186,500
1,620,0001,625,000162,0001,870,0001,875,000187,000
1,625,0001,630,000162,5001,875,0001,880,000187,500
1,630,0001,635,000163,0001,880,0001,885,000188,0009,000,00010,000,000課税山林所得金額に16.5%を乗じて算出した金額から370,000円を控除した金額
1,635,0001,640,000163,5001,885,0001,890,000188,500
1,640,0001,645,000164,0001,890,0001,895,000189,000
1,645,0001,650,000164,5001,895,0001,900,000189,500
1,650,0001,655,000165,0001,900,0001,905,000190,000
1,655,0001,660,000165,5001,905,0001,910,000190,50010,000,00012,000,000課税山林所得金額に17.2%を乗じて算出した金額から440,000円を控除した金額
1,660,0001,665,000166,0001,910,0001,915,000191,000
1,665,0001,670,000166,5001,915,0001,920,000191,500
1,670,0001,675,000167,0001,920,0001,925,000192,000
1,675,0001,680,000167,5001,925,0001,930,000192,500
1,680,0001,685,000168,0001,930,0001,935,000193,00012,000,00013,000,000課税山林所得金額に18.7%を乗じて算出した金額から620,000円を控除した金額
1,685,0001,690,000168,5001,935,0001,940,000193,500
1,690,0001,695,000169,0001,940,0001,945,000194,000
1,695,0001,700,000169,5001,945,0001,950,000194,500
1,700,0001,705,000170,0001,950,0001,955,000195,000
1,705,0001,710,000170,5001,955,0001,960,000195,50013,000,00015,000,000課税山林所得金額に19.5%を乗じて算出した金額から724,000円を控除した金額
1,710,0001,715,000171,0001,960,0001,965,000196,000
1,715,0001,720,000171,5001,965,0001,970,000196,500
1,720,0001,725,000172,0001,970,0001,975,000197,000
1,725,0001,730,000172,5001,975,0001,980,000197,500
1,730,0001,735,000173,0001,980,0001,985,000198,00015,000,00016,000,000課税山林所得金額に21.7%を乗じて算出した金額から1,054,000円を控除した金額
1,735,0001,740,000173,5001,985,0001,990,000198,500
1,740,0001,745,000174,0001,990,0001,995,000199,000
1,745,0001,750,000174,5001,995,0002,000,000199,500
1,750,0001,755,000175,000             
1,755,0001,760,000175,5002,000,0003,000,000課税山林所得金額に10.5%を乗じて算出した金額から10,000円を控除した金額16,000,00019,000,000課税山林所得金額に22.5%を乗じて算出した金額から1,182,000円を控除した金額
1,760,0001,765,000176,000
1,765,0001,770,000176,500
1,770,0001,775,000177,000
1,775,0001,780,000177,500
1,780,0001,785,000178,0003,000,0004,000,000課税山林所得金額に12%を乗じて算出した金額から55,000円を控除した金額19,000,00020,000,000課税山林所得金額に23.2%を乗じて算出した金額から1,315,000円を控除した金額
1,785,0001,790,000178,500
1,790,0001,795,000179,000
1,795,0001,800,000179,500
1,800,0001,805,000180,000
1,805,0001,810,000180,5004,000,0006,000,000課税山林所得金額に12.5%を乗じて算出した金額から75,000円を控除した金額20,000,00022,000,000課税山林所得金額に25.5%を乗じて算出した金額から1,775,000円を控除した金額
1,810,0001,815,000181,000
1,815,0001,820,000181,500
1,820,0001,825,000182,000
1,825,0001,830,000182,500
1,830,0001,835,000183,0006,000,0008,000,000課税山林所得金額に14.5%を乗じて算出した金額から195,000円を控除した金額22,000,00025,000,000課税山林所得金額に26.5%を乗じて算出した金額から1,995,000円を控除した金額
1,835,0001,840,000183,500
1,840,0001,845,000184,000
1,845,0001,850,000184,500
1,850,0001,855,000185,000
25,000,00030,000,000課税山林所得金額に29.7%を乗じて算出した金額から2,795,000円を控除した金額50,000,00060,000,000課税山林所得金額に14%を乗じて算出した金額から8,335,000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33,805,000円を控除した金額
30,000,00035,000,000課税山林所得金額に33%を乗じて算出した金額から3,785,000円を控除した金額60,000,00075,000,000課税山林所得金額に48.2%を乗じて算出した金額から10,855,000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48,805,000円を控除した金額
35,000,00040,000,000課税山林所得金額に37%を乗じて算出した金額から5,185,000円を控除した金額75,000,000100,000,000課税山林所得金額に51.2%を乗じて算出した金額から13,105,000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68,805,000円を控除した金額
40,000,00045,000,000課税山林所得金額に40%を乗じて算出した金額から6,385,000円を控除した金額100,000,000150,000,000課税山林所得金額に56.2%を乗じて算出した金額から18,105,000円を控除した金額
45,000,00050,000,000課税山林所得金額に41%を乗じて算出した金額から6,835,000円を控除した金額150,000,000200,000,000課税山林所得金額に60%を乗じて算出した金額から23,805,000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49年分の所得税に係る予定納税基準額の算出率の表
昭和48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48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
千円千円千円千円千円千円千円千円千円千円千円千円千円千円千円千円
375千円未満375千円未満426千円未満486千円未満570千円未満695千円未満695千円未満695千円未満
40            6958406951,040
50        5707006959408401,1601,0401,430
60      4867307001,0709401,5301,1601,9701,4302,770
70    4265407309801,0701,5501,5302,5101,9706,5202,7708,280
75    5408,2509809,3601,55010,6902,51011,4106,52012,4908,28013,240
8037515,56037515,8508,25016,6009,36017,35010,69018,10011,41018,84012,49019,59013,24020,710
8515,56030,00015,85030,00016,60030,00017,35030,00018,10030,00018,84030,00019,59030,00020,71030,000
(注)
(一)この表は、昭和48年分の課税総所得金額等が3,000万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48年分の課税総所得金額等」とは、附則第6条第1項第2号(昭和49年分及び昭和50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48年分の所得税につき旧法第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、旧法第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旧法第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48年分の課税総所得金額等が3,000万円以上である者については、この表によらず、附則第6条第1項第1号に掲げる金額から150万円を控除した金額が昭和49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 削除

附則別表第5 昭和49年分の年末調整のための給与所得の源泉徴収税額表
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050,00051,0005,000137,000139,00013,700
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
258,000261,00025,800414,000418,00041,400614,000618,00062,600
261,000264,00026,100418,000422,00041,800618,000622,00063,100
264,000267,00026,400422,000426,00042,300622,000626,00063,600
267,000270,00026,700426,000430,00042,700626,000630,00064,100
270,000273,00027,000430,000434,00043,100630,000634,00064,600
273,000276,00027,300434,000438,00043,500634,000638,00065,000
276,000279,00027,600438,000442,00043,900638,000642,00065,500
279,000282,00027,900442,000446,00044,400642,000646,00066,000
282,000285,00028,200446,000450,00044,800646,000650,00066,500
285,000288,00028,500450,000454,00045,200650,000655,00067,000
288,000291,00028,800454,000458,00045,600655,000660,00067,600
291,000294,00029,100458,000462,00046,000660,000665,00068,200
294,000297,00029,400462,000466,00046,500665,000670,00068,800
297,000300,00029,700466,000470,00046,900670,000675,00069,400
300,000303,00030,000470,000474,00047,300675,000680,00070,000
303,000306,00030,300474,000478,00047,700680,000685,00070,600
306,000309,00030,600478,000482,00048,100685,000690,00071,200
309,000312,00030,900482,000486,00048,600690,000695,00071,800
312,000315,00031,200486,000490,00049,000695,000700,00072,400
315,000318,00031,500490,000494,00049,400700,000705,00073,000
318,000321,00031,800494,000498,00049,800705,000710,00073,600
321,000324,00032,100498,000502,00050,200710,000715,00074,200
324,000327,00032,400502,000506,00050,700715,000720,00074,800
327,000330,00032,700506,000510,00051,100720,000725,00075,400
330,000333,00033,000510,000514,00051,500725,000730,00076,000
333,000336,00033,300514,000518,00051,900730,000735,00076,600
336,000339,00033,600518,000522,00052,300735,000740,00077,200
339,000342,00033,900522,000526,00052,800740,000745,00077,800
342,000345,00034,200526,000530,00053,200745,000750,00078,400
345,000348,00034,500530,000534,00053,600750,000755,00079,000
348,000351,00034,800534,000538,00054,000755,000760,00079,600
351,000354,00035,100538,000542,00054,400760,000765,00080,200
354,000357,00035,400542,000546,00054,900765,000770,00080,800
357,000360,00035,700546,000550,00055,300770,000775,00081,400
360,000363,00036,000550,000554,00055,700775,000780,00082,000
363,000366,00036,300554,000558,00056,100780,000785,00082,600
366,000369,00036,600558,000562,00056,500785,000790,00083,200
369,000372,00036,900562,000566,00057,000790,000795,00083,800
372,000375,00037,200566,000570,00057,400795,000800,00084,400
375,000378,00037,500570,000574,00057,800800,000805,00085,000
378,000381,00037,800574,000578,00058,200805,000810,00085,600
381,000384,00038,100578,000582,00058,600810,000815,00086,200
384,000387,00038,400582,000586,00059,100815,000820,00086,800
387,000390,00038,700586,000590,00059,500820,000825,00087,500
390,000394,00039,000590,000594,00059,900825,000830,00088,100
394,000398,00039,400594,000598,00060,300830,000835,00088,700
398,000402,00039,800598,000602,00060,700835,000840,00089,300
402,000406,00040,200602,000606,00061,200840,000845,00090,000
406,000410,00040,600606,000610,00061,700845,000850,00090,600
410,000414,00041,000610,000614,00062,200850,000855,00091,200
855,000860,00091,8001,105,0001,110,000123,1001,355,0001,360,000157,400
860,000865,00092,5001,110,0001,115,000123,7001,360,0001,365,000158,200
865,000870,00093,1001,115,0001,120,000124,3001,365,0001,370,000158,900
870,000875,00093,7001,120,0001,125,000125,0001,370,0001,375,000159,600
875,000880,00094,3001,125,0001,130,000125,6001,375,0001,380,000160,300
880,000885,00095,0001,130,0001,135,000126,2001,380,0001,385,000161,100
885,000890,00095,6001,135,0001,140,000126,8001,385,0001,390,000161,800
890,000895,00096,2001,140,0001,145,000127,5001,390,0001,395,000162,500
895,000900,00096,8001,145,0001,150,000128,1001,395,0001,400,000163,200
900,000905,00097,5001,150,0001,155,000128,7001,400,0001,405,000164,000
905,000910,00098,1001,155,0001,160,000129,3001,405,0001,410,000164,700
910,000915,00098,7001,160,0001,165,000130,0001,410,0001,415,000165,400
915,000920,00099,3001,165,0001,170,000130,6001,415,0001,420,000166,100
920,000925,000100,0001,170,0001,175,000131,2001,420,0001,425,000166,900
925,000930,000100,6001,175,0001,180,000131,8001,425,0001,430,000167,600
930,000935,000101,2001,180,0001,185,000132,5001,430,0001,435,000168,300
935,000940,000101,8001,185,0001,190,000133,1001,435,0001,440,000169,000
940,000945,000102,5001,190,0001,195,000133,7001,440,0001,445,000169,800
945,000950,000103,1001,195,0001,200,000134,3001,445,0001,450,000170,500
950,000955,000103,7001,200,0001,205,000135,0001,450,0001,455,000171,200
955,000960,000104,3001,205,0001,210,000135,7001,455,0001,460,000171,900
960,000965,000105,0001,210,0001,215,000136,4001,460,0001,465,000172,700
965,000970,000105,6001,215,0001,220,000137,1001,465,0001,470,000173,400
970,000975,000106,2001,220,0001,225,000137,9001,470,0001,475,000174,100
975,000980,000106,8001,225,0001,230,000138,6001,475,0001,480,000174,800
980,000985,000107,5001,230,0001,235,000139,3001,480,0001,485,000175,600
985,000990,000108,1001,235,0001,240,000140,0001,485,0001,490,000176,300
990,000995,000108,7001,240,0001,245,000140,8001,490,0001,495,000177,000
995,0001,000,000109,3001,245,0001,250,000141,5001,495,0001,500,000177,700
1,000,0001,005,000110,0001,250,0001,255,000142,2001,500,0001,505,000178,500
1,005,0001,010,000110,6001,255,0001,260,000142,9001,505,0001,510,000179,200
1,010,0001,015,000111,2001,260,0001,265,000143,7001,510,0001,515,000179,900
1,015,0001,020,000111,8001,265,0001,270,000144,4001,515,0001,520,000180,600
1,020,0001,025,000112,5001,270,0001,275,000145,1001,520,0001,525,000181,400
1,025,0001,030,000113,1001,275,0001,280,000145,8001,525,0001,530,000182,100
1,030,0001,035,000113,7001,280,0001,285,000146,6001,530,0001,535,000182,800
1,035,0001,040,000114,3001,285,0001,290,000147,3001,535,0001,540,000183,500
1,040,0001,045,000115,0001,290,0001,295,000148,0001,540,0001,545,000184,300
1,045,0001,050,000115,6001,295,0001,300,000148,7001,545,0001,550,000185,000
1,050,0001,055,000116,2001,300,0001,305,000149,5001,550,0001,555,000185,700
1,055,0001,060,000116,8001,305,0001,310,000150,2001,555,0001,560,000186,400
1,060,0001,065,000117,5001,310,0001,315,000150,9001,560,0001,565,000187,200
1,065,0001,070,000118,1001,315,0001,320,000151,6001,565,0001,570,000187,900
1,070,0001,075,000118,7001,320,0001,325,000152,4001,570,0001,575,000188,600
1,075,0001,080,000119,3001,325,0001,330,000153,1001,575,0001,580,000189,300
1,080,0001,085,000120,0001,330,0001,335,000153,8001,580,0001,585,000190,100
1,085,0001,090,000120,6001,335,0001,340,000154,5001,585,0001,590,000190,800
1,090,0001,095,000121,2001,340,0001,345,000155,3001,590,0001,595,000191,500
1,095,0001,100,000121,8001,345,0001,350,000156,0001,595,0001,600,000192,200
1,100,0001,105,000122,5001,350,0001,355,000156,7001,600,0001,605,000193,000
1,605,0001,610,000193,7001,830,0001,835,000227,9002,600,0003,000,000課税給与所得金額に19.5%を乗じて算出した金額から144,800円を控除した金額
1,610,0001,615,000194,5001,835,0001,840,000228,700
1,615,0001,620,000195,2001,840,0001,845,000229,600
1,620,0001,625,000196,0001,845,0001,850,000230,400
1,625,0001,630,000196,7001,850,0001,855,000231,200
1,630,0001,635,000197,5001,855,0001,860,000232,0003,000,0003,200,000課税給与所得金額に21.7%を乗じて算出した金額から210,800円を控除した金額
1,635,0001,640,000198,2001,860,0001,865,000232,900
1,640,0001,645,000199,0001,865,0001,870,000233,700
1,645,0001,650,000199,7001,870,0001,875,000234,500
1,650,0001,655,000200,5001,875,0001,880,000235,300
1,655,0001,660,000201,2001,880,0001,885,000236,2003,200,0003,800,000課税給与所得金額に22.5%を乗じて算出した金額から236,400円を控除した金額
1,660,0001,665,000202,0001,885,0001,890,000237,000
1,665,0001,670,000202,7001,890,0001,895,000237,800
1,670,0001,675,000203,5001,895,0001,900,000238,600
1,675,0001,680,000204,2001,900,0001,905,000239,500
1,680,0001,685,000205,0001,905,0001,910,000240,3003,800,0004,000,000課税給与所得金額に23.2%を乗じて算出した金額から263,000円を控除した金額
1,685,0001,690,000205,7001,910,0001,915,000241,100
1,690,0001,695,000206,5001,915,0001,920,000241,900
1,695,0001,700,000207,2001,920,0001,925,000242,800
1,700,0001,705,000208,0001,925,0001,930,000243,600
1,705,0001,710,000208,7001,930,0001,935,000244,4004,000,0004,400,000課税給与所得金額に25.5%を乗じて算出した金額から355,000円を控除した金額
1,710,0001,715,000209,5001,935,0001,940,000245,200
1,715,0001,720,000210,2001,940,0001,945,000246,100
1,720,0001,725,000211,0001,945,0001,950,000246,900
1,725,0001,730,000211,7001,950,0001,955,000247,700
1,730,0001,735,000212,5001,955,0001,960,000248,5004,400,0005,000,000課税給与所得金額に26.5%を乗じて算出した金額から399,000円を控除した金額
1,735,0001,740,000213,2001,960,0001,965,000249,400
1,740,0001,745,000214,0001,965,0001,970,000250,200
1,745,0001,750,000214,7001,970,0001,975,000251,000
1,750,0001,755,000215,5001,975,0001,980,000251,800
1,755,0001,760,000216,2001,980,0001,985,000252,7005,000,0006,000,000課税給与所得金額に29.7%を乗じて算出した金額から559,000円を控除した金額
1,760,0001,765,000217,0001,985,0001,990,000253,500
1,765,0001,770,000217,7001,990,0001,995,000254,300
1,770,0001,775,000218,5001,995,0002,000,000255,100
1,775,0001,780,000219,200             
1,780,0001,785,000220,0002,000,0002,400,000課税給与所得金額に17.2%を乗じて算出した金額から88,000円を控除した金額6,000,0006,247,000課税給与所得金額に33%を乗じて算出した金額から757,000円を控除した金額
1,785,0001,790,000220,700
1,790,0001,795,000221,500
1,795,0001,800,000222,200
1,800,0001,805,000223,000
1,805,0001,810,000223,8002,400,0002,600,000課税給与所得金額に18.7%を乗じて算出した金額から124,000円を控除した金額6,247,000円1,304,500円
1,810,0001,815,000224,600
1,815,0001,820,000225,400
1,820,0001,825,000226,300
1,825,0001,830,000227,100
(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49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、この表の付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円を超え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円を超え100,000円までの場合 当該合計額の4分の1に相当する金額と25,000円との合計額
(ニ)その生命保険料の金額の合計額が100,000円を超える場合 50,000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((ハ)において「短期契約」という。)に係るものである場合 次に掲げる場合の区分に応じそれぞれ次に掲げる金額
(a)その損害保険料の金額の合計額が2,000円までの場合 当該合計額
(b)その損害保険料の金額の合計額が2,000円を超え4,000円までの場合 当該合計額の2分の1に相当する金額と1,000円との合計額
(c)その損害保険料の金額の合計額が4,000円を超える場合 3,000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((ハ)において「長期契約」という。)に係るものである場合 次に掲げる場合の区分に応じそれぞれ次に掲げる金額
(a)その損害保険料の金額の合計額が10,000円までの場合 当該合計額
(b)その損害保険料の金額の合計額が10,000円を超え20,000円までの場合 当該合計額の2分の1に相当する金額と5,000円との合計額
(c)その損害保険料の金額の合計額が20,000円を超える場合 15,000円
(ハ)その損害保険料の金額のうちに短期契約に係るものと長期契約に係るものとがある場合 次に掲げる場合の区分に応じそれぞれ次に掲げる金額
(a)その損害保険料の金額のうち、短期契約に係るものにつき(イ)に準じて求めた金額と長期契約に係るものにつき(ロ)に準じて求めた金額との合計額が15,000円までの場合 当該合計額
(b)(a)の合計額が15,000円を超える場合 15,000円
(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号ロ又はハ(定義)に掲げる者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152,500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、227,500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152,500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、227,500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項及び第2項(扶養控除)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、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、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5の付表
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
438,500円未満1,330,0001,332,000864,5001,430,0001,432,000929,500
   1,332,0001,334,000865,8001,432,0001,434,000930,800
   1,334,0001,336,000867,1001,434,0001,436,000932,100
   1,336,0001,338,000868,4001,436,0001,438,000933,400
   1,338,0001,340,000869,7001,438,0001,440,000934,700
438,5001,250,000給与等の金額から437,500円を控除した金額1,340,0001,342,000871,0001,440,0001,442,000936,000
  1,342,0001,344,000872,3001,442,0001,444,000937,300
  1,344,0001,346,000873,6001,444,0001,446,000938,600
  1,346,0001,348,000874,9001,446,0001,448,000939,900
  1,348,0001,350,000876,2001,448,0001,450,000941,200
1,250,0001,252,000812,5001,350,0001,352,000877,5001,450,0001,452,000942,500
1,252,0001,254,000813,8001,352,0001,354,000878,8001,452,0001,454,000943,800
1,254,0001,256,000815,1001,354,0001,356,000880,1001,454,0001,456,000945,100
1,256,0001,258,000816,4001,356,0001,358,000881,4001,456,0001,458,000946,400
1,258,0001,260,000817,7001,358,0001,360,000882,7001,458,0001,460,000947,700
1,260,0001,262,000819,0001,360,0001,362,000884,0001,460,0001,462,000949,000
1,262,0001,264,000820,3001,362,0001,364,000885,3001,462,0001,464,000950,300
1,264,0001,266,000821,6001,364,0001,366,000886,6001,464,0001,466,000951,600
1,266,0001,268,000822,9001,366,0001,368,000887,9001,466,0001,468,000952,900
1,268,0001,270,000824,2001,368,0001,370,000889,2001,468,0001,470,000954,200
1,270,0001,272,000825,5001,370,0001,372,000890,5001,470,0001,472,000955,500
1,272,0001,274,000826,8001,372,0001,374,000891,8001,472,0001,474,000956,800
1,274,0001,276,000828,1001,374,0001,376,000893,1001,474,0001,476,000958,100
1,276,0001,278,000829,4001,376,0001,378,000894,4001,476,0001,478,000959,400
1,278,0001,280,000830,7001,378,0001,380,000895,7001,478,0001,480,000960,700
1,280,0001,282,000832,0001,380,0001,382,000897,0001,480,0001,482,000962,000
1,282,0001,284,000833,3001,382,0001,384,000898,3001,482,0001,484,000963,300
1,284,0001,286,000834,6001,384,0001,386,000899,6001,484,0001,486,000964,600
1,286,0001,288,000835,9001,386,0001,388,000900,9001,486,0001,488,000965,900
1,288,0001,290,000837,2001,388,0001,390,000902,2001,488,0001,490,000967,200
1,290,0001,292,000838,5001,390,0001,392,000903,5001,490,0001,492,000968,500
1,292,0001,294,000839,8001,392,0001,394,000904,8001,492,0001,494,000969,800
1,294,0001,296,000841,1001,394,0001,396,000906,1001,494,0001,496,000971,100
1,296,0001,298,000842,4001,396,0001,398,000907,4001,496,0001,498,000972,400
1,298,0001,300,000843,7001,398,0001,400,000908,7001,498,0001,500,000973,700
1,300,0001,302,000845,0001,400,0001,402,000910,0001,500,0001,502,000975,000
1,302,0001,304,000846,3001,402,0001,404,000911,3001,502,0001,504,000976,500
1,304,0001,306,000847,6001,404,0001,406,000912,6001,504,0001,506,000978,000
1,306,0001,308,000848,9001,406,0001,408,000913,9001,506,0001,508,000979,500
1,308,0001,310,000850,2001,408,0001,410,000915,2001,508,0001,510,000981,000
1,310,0001,312,000851,5001,410,0001,412,000916,5001,510,0001,512,000982,500
1,312,0001,314,000852,8001,412,0001,414,000917,8001,512,0001,514,000984,000
1,314,0001,316,000854,1001,414,0001,416,000919,1001,514,0001,516,000985,500
1,316,0001,318,000855,4001,416,0001,418,000920,4001,516,0001,518,000987,000
1,318,0001,320,000856,7001,418,0001,420,000921,7001,518,0001,520,000988,500
1,320,0001,322,000858,0001,420,0001,422,000923,0001,520,0001,522,000990,000
1,322,0001,324,000859,3001,422,0001,424,000924,3001,522,0001,524,000991,500
1,324,0001,326,000860,6001,424,0001,426,000925,6001,524,0001,526,000993,000
1,326,0001,328,000861,9001,426,0001,428,000926,9001,526,0001,528,000994,500
1,328,0001,330,000863,2001,428,0001,430,000928,2001,528,0001,530,000996,000
1,530,0001,532,000997,5001,630,0001,632,0001,072,5001,730,0001,732,0001,147,500
1,532,0001,534,000999,0001,632,0001,634,0001,074,0001,732,0001,734,0001,149,000
1,534,0001,536,0001,000,5001,634,0001,636,0001,075,5001,734,0001,736,0001,150,500
1,536,0001,538,0001,002,0001,636,0001,638,0001,077,0001,736,0001,738,0001,152,000
1,538,0001,540,0001,003,5001,638,0001,640,0001,078,5001,738,0001,740,0001,153,500
1,540,0001,542,0001,005,0001,640,0001,642,0001,080,0001,740,0001,742,0001,155,000
1,542,0001,544,0001,006,5001,642,0001,644,0001,081,5001,742,0001,744,0001,156,500
1,544,0001,546,0001,008,0001,644,0001,646,0001,083,0001,744,0001,746,0001,158,000
1,546,0001,548,0001,009,5001,646,0001,648,0001,084,5001,746,0001,748,0001,159,500
1,548,0001,550,0001,011,0001,648,0001,650,0001,086,0001,748,0001,750,0001,161,000
1,550,0001,552,0001,012,5001,650,0001,652,0001,087,5001,750,0001,752,0001,162,500
1,552,0001,554,0001,014,0001,652,0001,654,0001,089,0001,752,0001,754,0001,164,000
1,554,0001,556,0001,015,5001,654,0001,656,0001,090,5001,754,0001,756,0001,165,500
1,556,0001,558,0001,017,0001,656,0001,658,0001,092,0001,756,0001,758,0001,167,000
1,558,0001,560,0001,018,5001,658,0001,660,0001,093,5001,758,0001,760,0001,168,500
1,560,0001,562,0001,020,0001,660,0001,662,0001,095,0001,760,0001,762,0001,170,000
1,562,0001,564,0001,021,5001,662,0001,664,0001,096,5001,762,0001,764,0001,171,500
1,564,0001,566,0001,023,0001,664,0001,666,0001,098,0001,764,0001,766,0001,173,000
1,566,0001,568,0001,024,5001,666,0001,668,0001,099,5001,766,0001,768,0001,174,500
1,568,0001,570,0001,026,0001,668,0001,670,0001,101,0001,768,0001,770,0001,176,000
1,570,0001,572,0001,027,5001,670,0001,672,0001,102,5001,770,0001,772,0001,177,500
1,572,0001,574,0001,029,0001,672,0001,674,0001,104,0001,772,0001,774,0001,179,000
1,574,0001,576,0001,030,5001,674,0001,676,0001,105,5001,774,0001,776,0001,180,500
1,576,0001,578,0001,032,0001,676,0001,678,0001,107,0001,776,0001,778,0001,182,000
1,578,0001,580,0001,033,5001,678,0001,680,0001,108,5001,778,0001,780,0001,183,500
1,580,0001,582,0001,035,0001,680,0001,682,0001,110,0001,780,0001,782,0001,185,000
1,582,0001,584,0001,036,5001,682,0001,684,0001,111,5001,782,0001,784,0001,186,500
1,584,0001,586,0001,038,0001,684,0001,686,0001,113,0001,784,0001,786,0001,188,000
1,586,0001,588,0001,039,5001,686,0001,688,0001,114,5001,786,0001,788,0001,189,500
1,588,0001,590,0001,041,0001,688,0001,690,0001,116,0001,788,0001,790,0001,191,000
1,590,0001,592,0001,042,5001,690,0001,692,0001,117,5001,790,0001,792,0001,192,500
1,592,0001,594,0001,044,0001,692,0001,694,0001,119,0001,792,0001,794,0001,194,000
1,594,0001,596,0001,045,5001,694,0001,696,0001,120,5001,794,0001,796,0001,195,500
1,596,0001,598,0001,047,0001,696,0001,698,0001,122,0001,796,0001,798,0001,197,000
1,598,0001,600,0001,048,5001,698,0001,700,0001,123,5001,798,0001,800,0001,198,500
1,600,0001,602,0001,050,0001,700,0001,702,0001,125,0001,800,0001,802,0001,200,000
1,602,0001,604,0001,051,5001,702,0001,704,0001,126,5001,802,0001,804,0001,201,500
1,604,0001,606,0001,053,0001,704,0001,706,0001,128,0001,804,0001,806,0001,203,000
1,606,0001,608,0001,054,5001,706,0001,708,0001,129,5001,806,0001,808,0001,204,500
1,608,0001,610,0001,056,0001,708,0001,710,0001,131,0001,808,0001,810,0001,206,000
1,610,0001,612,0001,057,5001,710,0001,712,0001,132,5001,810,0001,812,0001,207,500
1,612,0001,614,0001,059,0001,712,0001,714,0001,134,0001,812,0001,814,0001,209,000
1,614,0001,616,0001,060,5001,714,0001,716,0001,135,5001,814,0001,816,0001,210,500
1,616,0001,618,0001,062,0001,716,0001,718,0001,137,0001,816,0001,818,0001,212,000
1,618,0001,620,0001,063,5001,718,0001,720,0001,138,5001,818,0001,820,0001,213,500
1,620,0001,622,0001,065,0001,720,0001,722,0001,140,0001,820,0001,822,0001,215,000
1,622,0001,624,0001,066,5001,722,0001,724,0001,141,5001,822,0001,824,0001,216,500
1,624,0001,626,0001,068,0001,724,0001,726,0001,143,0001,824,0001,826,0001,218,000
1,626,0001,628,0001,069,5001,726,0001,728,0001,144,5001,826,0001,828,0001,219,500
1,628,0001,630,0001,071,0001,728,0001,730,0001,146,0001,828,0001,830,0001,221,000
1,830,0001,832,0001,222,5001,930,0001,932,0001,297,5002,030,0002,032,0001,372,500
1,832,0001,834,0001,224,0001,932,0001,934,0001,299,0002,032,0002,034,0001,374,000
1,834,0001,836,0001,225,5001,934,0001,936,0001,300,5002,034,0002,036,0001,375,500
1,836,0001,838,0001,227,0001,936,0001,938,0001,302,0002,036,0002,038,0001,377,000
1,838,0001,840,0001,228,5001,938,0001,940,0001,303,5002,038,0002,040,0001,378,500
1,840,0001,842,0001,230,0001,940,0001,942,0001,305,0002,040,0002,042,0001,380,000
1,842,0001,844,0001,231,5001,942,0001,944,0001,306,5002,042,0002,044,0001,381,500
1,844,0001,846,0001,233,0001,944,0001,946,0001,308,0002,044,0002,046,0001,383,000
1,846,0001,848,0001,234,5001,946,0001,948,0001,309,5002,046,0002,048,0001,384,500
1,848,0001,850,0001,236,0001,948,0001,950,0001,311,0002,048,0002,050,0001,386,000
1,850,0001,852,0001,237,5001,950,0001,952,0001,312,5002,050,0002,052,0001,387,500
1,852,0001,854,0001,239,0001,952,0001,954,0001,314,0002,052,0002,054,0001,389,000
1,854,0001,856,0001,240,5001,954,0001,956,0001,315,5002,054,0002,056,0001,390,500
1,856,0001,858,0001,242,0001,956,0001,958,0001,317,0002,056,0002,058,0001,392,000
1,858,0001,860,0001,243,5001,958,0001,960,0001,318,5002,058,0002,060,0001,393,500
1,860,0001,862,0001,245,0001,960,0001,962,0001,320,0002,060,0002,062,0001,395,000
1,862,0001,864,0001,246,5001,962,0001,964,0001,321,5002,062,0002,064,0001,396,500
1,864,0001,866,0001,248,0001,964,0001,966,0001,323,0002,064,0002,066,0001,398,000
1,866,0001,868,0001,249,5001,966,0001,968,0001,324,5002,066,0002,068,0001,399,500
1,868,0001,870,0001,251,0001,968,0001,970,0001,326,0002,068,0002,070,0001,401,000
1,870,0001,872,0001,252,5001,970,0001,972,0001,327,5002,070,0002,072,0001,402,500
1,872,0001,874,0001,254,0001,972,0001,974,0001,329,0002,072,0002,074,0001,404,000
1,874,0001,876,0001,255,5001,974,0001,976,0001,330,5002,074,0002,076,0001,405,500
1,876,0001,878,0001,257,0001,976,0001,978,0001,332,0002,076,0002,078,0001,407,000
1,878,0001,880,0001,258,5001,978,0001,980,0001,333,5002,078,0002,080,0001,408,500
1,880,0001,882,0001,260,0001,980,0001,982,0001,335,0002,080,0002,082,0001,410,000
1,882,0001,884,0001,261,5001,982,0001,984,0001,336,5002,082,0002,084,0001,411,500
1,884,0001,886,0001,263,0001,984,0001,986,0001,338,0002,084,0002,086,0001,413,000
1,886,0001,888,0001,264,5001,986,0001,988,0001,339,5002,086,0002,088,0001,414,500
1,888,0001,890,0001,266,0001,988,0001,990,0001,341,0002,088,0002,090,0001,416,000
1,890,0001,892,0001,267,5001,990,0001,992,0001,342,5002,090,0002,092,0001,417,500
1,892,0001,894,0001,269,0001,992,0001,994,0001,344,0002,092,0002,094,0001,419,000
1,894,0001,896,0001,270,5001,994,0001,996,0001,345,5002,094,0002,096,0001,420,500
1,896,0001,898,0001,272,0001,996,0001,998,0001,347,0002,096,0002,098,0001,422,000
1,898,0001,900,0001,273,5001,998,0002,000,0001,348,5002,098,0002,100,0001,423,500
1,900,0001,902,0001,275,0002,000,0002,002,0001,350,0002,100,0002,102,0001,425,000
1,902,0001,904,0001,276,5002,002,0002,004,0001,351,5002,102,0002,104,0001,426,500
1,904,0001,906,0001,278,0002,004,0002,006,0001,353,0002,104,0002,106,0001,428,000
1,906,0001,908,0001,279,5002,006,0002,008,0001,354,5002,106,0002,108,0001,429,500
1,908,0001,910,0001,281,0002,008,0002,010,0001,356,0002,108,0002,110,0001,431,000
1,910,0001,912,0001,282,5002,010,0002,012,0001,357,5002,110,0002,112,0001,432,500
1,912,0001,914,0001,284,0002,012,0002,014,0001,359,0002,112,0002,114,0001,434,000
1,914,0001,916,0001,285,5002,014,0002,016,0001,360,5002,114,0002,116,0001,435,500
1,916,0001,918,0001,287,0002,016,0002,018,0001,362,0002,116,0002,118,0001,437,000
1,918,0001,920,0001,288,5002,018,0002,020,0001,363,5002,118,0002,120,0001,438,500
1,920,0001,922,0001,290,0002,020,0002,022,0001,365,0002,120,0002,122,0001,440,000
1,922,0001,924,0001,291,5002,022,0002,024,0001,366,5002,122,0002,124,0001,441,500
1,924,0001,926,0001,293,0002,024,0002,026,0001,368,0002,124,0002,126,0001,443,000
1,926,0001,928,0001,294,5002,026,0002,028,0001,369,5002,126,0002,128,0001,444,500
1,928,0001,930,0001,296,0002,028,0002,030,0001,371,0002,128,0002,130,0001,446,000
2,130,0002,132,0001,447,5002,230,0002,232,0001,522,5002,330,0002,332,0001,597,500
2,132,0002,134,0001,449,0002,232,0002,234,0001,524,0002,332,0002,334,0001,599,000
2,134,0002,136,0001,450,5002,234,0002,236,0001,525,5002,334,0002,336,0001,600,500
2,136,0002,138,0001,452,0002,236,0002,238,0001,527,0002,336,0002,338,0001,602,000
2,138,0002,140,0001,453,5002,238,0002,240,0001,528,5002,338,0002,340,0001,603,500
2,140,0002,142,0001,455,0002,240,0002,242,0001,530,0002,340,0002,342,0001,605,000
2,142,0002,144,0001,456,5002,242,0002,244,0001,531,5002,342,0002,344,0001,606,500
2,144,0002,146,0001,458,0002,244,0002,246,0001,533,0002,344,0002,346,0001,608,000
2,146,0002,148,0001,459,5002,246,0002,248,0001,534,5002,346,0002,348,0001,609,500
2,148,0002,150,0001,461,0002,248,0002,250,0001,536,0002,348,0002,350,0001,611,000
2,150,0002,152,0001,462,5002,250,0002,252,0001,537,5002,350,0002,352,0001,612,500
2,152,0002,154,0001,464,0002,252,0002,254,0001,539,0002,352,0002,354,0001,614,000
2,154,0002,156,0001,465,5002,254,0002,256,0001,540,5002,354,0002,356,0001,615,500
2,156,0002,158,0001,467,0002,256,0002,258,0001,542,0002,356,0002,358,0001,617,000
2,158,0002,160,0001,468,5002,258,0002,260,0001,543,5002,358,0002,360,0001,618,500
2,160,0002,162,0001,470,0002,260,0002,262,0001,545,0002,360,0002,362,0001,620,000
2,162,0002,164,0001,471,5002,262,0002,264,0001,546,5002,362,0002,364,0001,621,500
2,164,0002,166,0001,473,0002,264,0002,266,0001,548,0002,364,0002,366,0001,623,000
2,166,0002,168,0001,474,5002,266,0002,268,0001,549,5002,366,0002,368,0001,624,500
2,168,0002,170,0001,476,0002,268,0002,270,0001,551,0002,368,0002,370,0001,626,000
2,170,0002,172,0001,477,5002,270,0002,272,0001,552,5002,370,0002,372,0001,627,500
2,172,0002,174,0001,479,0002,272,0002,274,0001,554,0002,372,0002,374,0001,629,000
2,174,0002,176,0001,480,5002,274,0002,276,0001,555,5002,374,0002,376,0001,630,500
2,176,0002,178,0001,482,0002,276,0002,278,0001,557,0002,376,0002,378,0001,632,000
2,178,0002,180,0001,483,5002,278,0002,280,0001,558,5002,378,0002,380,0001,633,500
2,180,0002,182,0001,485,0002,280,0002,282,0001,560,0002,380,0002,382,0001,635,000
2,182,0002,184,0001,486,5002,282,0002,284,0001,561,5002,382,0002,384,0001,636,500
2,184,0002,186,0001,488,0002,284,0002,286,0001,563,0002,384,0002,386,0001,638,000
2,186,0002,188,0001,489,5002,286,0002,288,0001,564,5002,386,0002,388,0001,639,500
2,188,0002,190,0001,491,0002,288,0002,290,0001,566,0002,388,0002,390,0001,641,000
2,190,0002,192,0001,492,5002,290,0002,292,0001,567,5002,390,0002,392,0001,642,500
2,192,0002,194,0001,494,0002,292,0002,294,0001,569,0002,392,0002,394,0001,644,000
2,194,0002,196,0001,495,5002,294,0002,296,0001,570,5002,394,0002,396,0001,645,500
2,196,0002,198,0001,497,0002,296,0002,298,0001,572,0002,396,0002,398,0001,647,000
2,198,0002,200,0001,498,5002,298,0002,300,0001,573,5002,398,0002,400,0001,648,500
2,200,0002,202,0001,500,0002,300,0002,302,0001,575,0002,400,0002,402,0001,650,000
2,202,0002,204,0001,501,5002,302,0002,304,0001,576,5002,402,0002,404,0001,651,500
2,204,0002,206,0001,503,0002,304,0002,306,0001,578,0002,404,0002,406,0001,653,000
2,206,0002,208,0001,504,5002,306,0002,308,0001,579,5002,406,0002,408,0001,654,500
2,208,0002,210,0001,506,0002,308,0002,310,0001,581,0002,408,0002,410,0001,656,000
2,210,0002,212,0001,507,5002,310,0002,312,0001,582,5002,410,0002,412,0001,657,500
2,212,0002,214,0001,509,0002,312,0002,314,0001,584,0002,412,0002,414,0001,659,000
2,214,0002,216,0001,510,5002,314,0002,316,0001,585,5002,414,0002,416,0001,660,500
2,216,0002,218,0001,512,0002,316,0002,318,0001,587,0002,416,0002,418,0001,662,000
2,218,0002,220,0001,513,5002,318,0002,320,0001,588,5002,418,0002,420,0001,663,500
2,220,0002,222,0001,515,0002,320,0002,322,0001,590,0002,420,0002,422,0001,665,000
2,222,0002,224,0001,516,5002,322,0002,324,0001,591,5002,422,0002,424,0001,666,500
2,224,0002,226,0001,518,0002,324,0002,326,0001,593,0002,424,0002,426,0001,668,000
2,226,0002,228,0001,519,5002,326,0002,328,0001,594,5002,426,0002,428,0001,669,500
2,228,0002,230,0001,521,0002,328,0002,330,0001,596,0002,428,0002,430,0001,671,000
2,430,0002,432,0001,672,5002,530,0002,532,0001,747,5002,630,0002,632,0001,822,500
2,432,0002,434,0001,674,0002,532,0002,534,0001,749,0002,632,0002,634,0001,824,000
2,434,0002,436,0001,675,5002,534,0002,536,0001,750,5002,634,0002,636,0001,825,500
2,436,0002,438,0001,677,0002,536,0002,538,0001,752,0002,636,0002,638,0001,827,000
2,438,0002,440,0001,678,5002,538,0002,540,0001,753,5002,638,0002,640,0001,828,500
2,440,0002,442,0001,680,0002,540,0002,542,0001,755,0002,640,0002,642,0001,830,000
2,442,0002,444,0001,681,5002,542,0002,544,0001,756,5002,642,0002,644,0001,831,500
2,444,0002,446,0001,683,0002,544,0002,546,0001,758,0002,644,0002,646,0001,833,000
2,446,0002,448,0001,684,5002,546,0002,548,0001,759,5002,646,0002,648,0001,834,500
2,448,0002,450,0001,686,0002,548,0002,550,0001,761,0002,648,0002,650,0001,836,000
2,450,0002,452,0001,687,5002,550,0002,552,0001,762,5002,650,0002,652,0001,837,500
2,452,0002,454,0001,689,0002,552,0002,554,0001,764,0002,652,0002,654,0001,839,000
2,454,0002,456,0001,690,5002,554,0002,556,0001,765,5002,654,0002,656,0001,840,500
2,456,0002,458,0001,692,0002,556,0002,558,0001,767,0002,656,0002,658,0001,842,000
2,458,0002,460,0001,693,5002,558,0002,560,0001,768,5002,658,0002,660,0001,843,500
2,460,0002,462,0001,695,0002,560,0002,562,0001,770,0002,660,0002,662,0001,845,000
2,462,0002,464,0001,696,5002,562,0002,564,0001,771,5002,662,0002,664,0001,846,500
2,464,0002,466,0001,698,0002,564,0002,566,0001,773,0002,664,0002,666,0001,848,000
2,466,0002,468,0001,699,5002,566,0002,568,0001,774,5002,666,0002,668,0001,849,500
2,468,0002,470,0001,701,0002,568,0002,570,0001,776,0002,668,0002,670,0001,851,000
2,470,0002,472,0001,702,5002,570,0002,572,0001,777,5002,670,0002,672,0001,852,500
2,472,0002,474,0001,704,0002,572,0002,574,0001,779,0002,672,0002,674,0001,854,000
2,474,0002,476,0001,705,5002,574,0002,576,0001,780,5002,674,0002,676,0001,855,500
2,476,0002,478,0001,707,0002,576,0002,578,0001,782,0002,676,0002,678,0001,857,000
2,478,0002,480,0001,708,5002,578,0002,580,0001,783,5002,678,0002,680,0001,858,500
2,480,0002,482,0001,710,0002,580,0002,582,0001,785,0002,680,0002,682,0001,860,000
2,482,0002,484,0001,711,5002,582,0002,584,0001,786,5002,682,0002,684,0001,861,500
2,484,0002,486,0001,713,0002,584,0002,586,0001,788,0002,684,0002,686,0001,863,000
2,486,0002,488,0001,714,5002,586,0002,588,0001,789,5002,686,0002,688,0001,864,500
2,488,0002,490,0001,716,0002,588,0002,590,0001,791,0002,688,0002,690,0001,866,000
2,490,0002,492,0001,717,5002,590,0002,592,0001,792,5002,690,0002,692,0001,867,500
2,492,0002,494,0001,719,0002,592,0002,594,0001,794,0002,692,0002,694,0001,869,000
2,494,0002,496,0001,720,5002,594,0002,596,0001,795,5002,694,0002,696,0001,870,500
2,496,0002,498,0001,722,0002,596,0002,598,0001,797,0002,696,0002,698,0001,872,000
2,498,0002,500,0001,723,5002,598,0002,600,0001,798,5002,698,0002,700,0001,873,500
2,500,0002,502,0001,725,0002,600,0002,602,0001,800,0002,700,0002,702,0001,875,000
2,502,0002,504,0001,726,5002,602,0002,604,0001,801,5002,702,0002,704,0001,876,500
2,504,0002,506,0001,728,0002,604,0002,606,0001,803,0002,704,0002,706,0001,878,000
2,506,0002,508,0001,729,5002,606,0002,608,0001,804,5002,706,0002,708,0001,879,500
2,508,0002,510,0001,731,0002,608,0002,610,0001,806,0002,708,0002,710,0001,881,000
2,510,0002,512,0001,732,5002,610,0002,612,0001,807,5002,710,0002,712,0001,882,500
2,512,0002,514,0001,734,0002,612,0002,614,0001,809,0002,712,0002,714,0001,884,000
2,514,0002,516,0001,735,5002,614,0002,616,0001,810,5002,714,0002,716,0001,885,500
2,516,0002,518,0001,737,0002,616,0002,618,0001,812,0002,716,0002,718,0001,887,000
2,518,0002,520,0001,738,5002,618,0002,620,0001,813,5002,718,0002,720,0001,888,500
2,520,0002,522,0001,740,0002,620,0002,622,0001,815,0002,720,0002,722,0001,890,000
2,522,0002,524,0001,741,5002,622,0002,624,0001,816,5002,722,0002,724,0001,891,500
2,524,0002,526,0001,743,0002,624,0002,626,0001,818,0002,724,0002,726,0001,893,000
2,526,0002,528,0001,744,5002,626,0002,628,0001,819,5002,726,0002,728,0001,894,500
2,528,0002,530,0001,746,0002,628,0002,630,0001,821,0002,728,0002,730,0001,896,000
2,730,0002,732,0001,897,5002,830,0002,832,0001,972,5002,930,0002,932,0002,047,500
2,732,0002,734,0001,899,0002,832,0002,834,0001,974,0002,932,0002,934,0002,049,000
2,734,0002,736,0001,900,5002,834,0002,836,0001,975,5002,934,0002,936,0002,050,500
2,736,0002,738,0001,902,0002,836,0002,838,0001,977,0002,936,0002,938,0002,052,000
2,738,0002,740,0001,903,5002,838,0002,840,0001,978,5002,938,0002,940,0002,053,500
2,740,0002,742,0001,905,0002,840,0002,842,0001,980,0002,940,0002,942,0002,055,000
2,742,0002,744,0001,906,5002,842,0002,844,0001,981,5002,942,0002,944,0002,056,500
2,744,0002,746,0001,908,0002,844,0002,846,0001,983,0002,944,0002,946,0002,058,000
2,746,0002,748,0001,909,5002,846,0002,848,0001,984,5002,946,0002,948,0002,059,500
2,748,0002,750,0001,911,0002,848,0002,850,0001,986,0002,948,0002,950,0002,061,000
2,750,0002,752,0001,912,5002,850,0002,852,0001,987,5002,950,0002,952,0002,062,500
2,752,0002,754,0001,914,0002,852,0002,854,0001,989,0002,952,0002,954,0002,064,000
2,754,0002,756,0001,915,5002,854,0002,856,0001,990,5002,954,0002,956,0002,065,500
2,756,0002,758,0001,917,0002,856,0002,858,0001,992,0002,956,0002,958,0002,067,000
2,758,0002,760,0001,918,5002,858,0002,860,0001,993,5002,958,0002,960,0002,068,500
2,760,0002,762,0001,920,0002,860,0002,862,0001,995,0002,960,0002,962,0002,070,000
2,762,0002,764,0001,921,5002,862,0002,864,0001,996,5002,962,0002,964,0002,071,500
2,764,0002,766,0001,923,0002,864,0002,866,0001,998,0002,964,0002,966,0002,073,000
2,766,0002,768,0001,924,5002,866,0002,868,0001,999,5002,966,0002,968,0002,074,500
2,768,0002,770,0001,926,0002,868,0002,870,0002,001,0002,968,0002,970,0002,076,000
2,770,0002,772,0001,927,5002,870,0002,872,0002,002,5002,970,0002,972,0002,077,500
2,772,0002,774,0001,929,0002,872,0002,874,0002,004,0002,972,0002,974,0002,079,000
2,774,0002,776,0001,930,5002,874,0002,876,0002,005,5002,974,0002,976,0002,080,500
2,776,0002,778,0001,932,0002,876,0002,878,0002,007,0002,976,0002,978,0002,082,000
2,778,0002,780,0001,933,5002,878,0002,880,0002,008,5002,978,0002,980,0002,083,500
2,780,0002,782,0001,935,0002,880,0002,882,0002,010,0002,980,0002,982,0002,085,000
2,782,0002,784,0001,936,5002,882,0002,884,0002,011,5002,982,0002,984,0002,086,500
2,784,0002,786,0001,938,0002,884,0002,886,0002,013,0002,984,0002,986,0002,088,000
2,786,0002,788,0001,939,5002,886,0002,888,0002,014,5002,986,0002,988,0002,089,500
2,788,0002,790,0001,941,0002,888,0002,890,0002,016,0002,988,0002,990,0002,091,000
2,790,0002,792,0001,942,5002,890,0002,892,0002,017,5002,990,0002,992,0002,092,500
2,792,0002,794,0001,944,0002,892,0002,894,0002,019,0002,992,0002,994,0002,094,000
2,794,0002,796,0001,945,5002,894,0002,896,0002,020,5002,994,0002,996,0002,095,500
2,796,0002,798,0001,947,0002,896,0002,898,0002,022,0002,996,0002,998,0002,097,000
2,798,0002,800,0001,948,5002,898,0002,900,0002,023,5002,998,0003,000,0002,098,500
2,800,0002,802,0001,950,0002,900,0002,902,0002,025,0003,000,0006,000,000給与等の金額に84%を乗じて算出した金額から420,000円を控除した金額
2,802,0002,804,0001,951,5002,902,0002,904,0002,026,500
2,804,0002,806,0001,953,0002,904,0002,906,0002,028,000
2,806,0002,808,0001,954,5002,906,0002,908,0002,029,500
2,808,0002,810,0001,956,0002,908,0002,910,0002,031,000
2,810,0002,812,0001,957,5002,910,0002,912,0002,032,5006,000,000円以上給与等の金額に93%を乗じて算出した金額から960,000円を控除した金額
2,812,0002,814,0001,959,0002,912,0002,914,0002,034,000
2,814,0002,816,0001,960,5002,914,0002,916,0002,035,500
2,816,0002,818,0001,962,0002,916,0002,918,0002,037,000
2,818,0002,820,0001,963,5002,918,0002,920,0002,038,500
2,820,0002,822,0001,965,0002,920,0002,922,0002,040,000
2,822,0002,824,0001,966,5002,922,0002,924,0002,041,500
2,824,0002,826,0001,968,0002,924,0002,926,0002,043,000
2,826,0002,828,0001,969,5002,926,0002,928,0002,044,500
2,828,0002,830,0001,971,0002,928,0002,930,0002,046,000
(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3,000,000円以上の居住者の給与所得控除後の給与等の金額に1円未満の端数があるときは、これを切り捨てた額をもつてその求める給与所得控除後の給与等の金額とする。

附則別表第6 昭和49年分の退職所得の源泉徴収税額表
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0100,000102,0005,000274,000278,00013,700
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
516,000522,00025,800828,000836,00041,4001,228,0001,236,00062,600
522,000528,00026,100836,000844,00041,8001,236,0001,244,00063,100
528,000534,00026,400844,000852,00042,3001,244,0001,252,00063,600
534,000540,00026,700852,000860,00042,7001,252,0001,260,00064,100
540,000546,00027,000860,000868,00043,1001,260,0001,268,00064,600
546,000552,00027,300868,000876,00043,5001,268,0001,276,00065,000
552,000558,00027,600876,000884,00043,9001,276,0001,284,00065,500
558,000564,00027,900884,000892,00044,4001,284,0001,292,00066,000
564,000570,00028,200892,000900,00044,8001,292,0001,300,00066,500
570,000576,00028,500900,000908,00045,2001,300,0001,310,00067,000
576,000582,00028,800908,000916,00045,6001,310,0001,320,00067,600
582,000588,00029,100916,000924,00046,0001,320,0001,330,00068,200
588,000594,00029,400924,000932,00046,5001,330,0001,340,00068,800
594,000600,00029,700932,000940,00046,9001,340,0001,350,00069,400
600,000606,00030,000940,000948,00047,3001,350,0001,360,00070,000
606,000612,00030,300948,000956,00047,7001,360,0001,370,00070,600
612,000618,00030,600956,000964,00048,1001,370,0001,380,00071,200
618,000624,00030,900964,000972,00048,6001,380,0001,390,00071,800
624,000630,00031,200972,000980,00049,0001,390,0001,400,00072,400
630,000636,00031,500980,000988,00049,4001,400,0001,410,00073,000
636,000642,00031,800988,000996,00049,8001,410,0001,420,00073,600
642,000648,00032,100996,0001,004,00050,2001,420,0001,430,00074,200
648,000654,00032,4001,004,0001,012,00050,7001,430,0001,440,00074,800
654,000660,00032,7001,012,0001,020,00051,1001,440,0001,450,00075,400
660,000666,00033,0001,020,0001,028,00051,5001,450,0001,460,00076,000
666,000672,00033,3001,028,0001,036,00051,9001,460,0001,470,00076,600
672,000678,00033,6001,036,0001,044,00052,3001,470,0001,480,00077,200
678,000684,00033,9001,044,0001,052,00052,8001,480,0001,490,00077,800
684,000690,00034,2001,052,0001,060,00053,2001,490,0001,500,00078,400
690,000696,00034,5001,060,0001,068,00053,6001,500,0001,510,00079,000
696,000702,00034,8001,068,0001,076,00054,0001,510,0001,520,00079,600
702,000708,00035,1001,076,0001,084,00054,4001,520,0001,530,00080,200
708,000714,00035,4001,084,0001,092,00054,9001,530,0001,540,00080,800
714,000720,00035,7001,092,0001,100,00055,3001,540,0001,550,00081,400
720,000726,00036,0001,100,0001,108,00055,7001,550,0001,560,00082,000
726,000732,00036,3001,108,0001,116,00056,1001,560,0001,570,00082,600
732,000738,00036,6001,116,0001,124,00056,5001,570,0001,580,00083,200
738,000744,00036,9001,124,0001,132,00057,0001,580,0001,590,00083,800
744,000750,00037,2001,132,0001,140,00057,4001,590,0001,600,00084,400
750,000756,00037,5001,140,0001,148,00057,8001,600,0001,610,00085,000
756,000762,00037,8001,148,0001,156,00058,2001,610,0001,620,00085,600
762,000768,00038,1001,156,0001,164,00058,6001,620,0001,630,00086,200
768,000774,00038,4001,164,0001,172,00059,1001,630,0001,640,00086,800
774,000780,00038,7001,172,0001,180,00059,5001,640,0001,650,00087,500
780,000788,00039,0001,180,0001,188,00059,9001,650,0001,660,00088,100
788,000796,00039,4001,188,0001,196,00060,3001,660,0001,670,00088,700
796,000804,00039,8001,196,0001,204,00060,7001,670,0001,680,00089,300
804,000812,00040,2001,204,0001,212,00061,2001,680,0001,690,00090,000
812,000820,00040,6001,212,0001,220,00061,7001,690,0001,700,00090,600
820,000828,00041,0001,220,0001,228,00062,2001,700,0001,710,00091,200
1,710,0001,720,00091,8002,210,0002,220,000123,1002,710,0002,720,000157,400
1,720,0001,730,00092,5002,220,0002,230,000123,7002,720,0002,730,000158,200
1,730,0001,740,00093,1002,230,0002,240,000124,3002,730,0002,740,000158,900
1,740,0001,750,00093,7002,240,0002,250,000125,0002,740,0002,750,000159,600
1,750,0001,760,00094,3002,250,0002,260,000125,6002,750,0002,760,000160,300
1,760,0001,770,00095,0002,260,0002,270,000126,2002,760,0002,770,000161,100
1,770,0001,780,00095,6002,270,0002,280,000126,8002,770,0002,780,000161,800
1,780,0001,790,00096,2002,280,0002,290,000127,5002,780,0002,790,000162,500
1,790,0001,800,00096,8002,290,0002,300,000128,1002,790,0002,800,000163,200
1,800,0001,810,00097,5002,300,0002,310,000128,7002,800,0002,810,000164,000
1,810,0001,820,00098,1002,310,0002,320,000129,3002,810,0002,820,000164,700
1,820,0001,830,00098,7002,320,0002,330,000130,0002,820,0002,830,000165,400
1,830,0001,840,00099,3002,330,0002,340,000130,6002,830,0002,840,000166,100
1,840,0001,850,000100,0002,340,0002,350,000131,2002,840,0002,850,000166,900
1,850,0001,860,000100,6002,350,0002,360,000131,8002,850,0002,860,000167,600
1,860,0001,870,000101,2002,360,0002,370,000132,5002,860,0002,870,000168,300
1,870,0001,880,000101,8002,370,0002,380,000133,1002,870,0002,880,000169,000
1,880,0001,890,000102,5002,380,0002,390,000133,7002,880,0002,890,000169,800
1,890,0001,900,000103,1002,390,0002,400,000134,3002,890,0002,900,000170,500
1,900,0001,910,000103,7002,400,0002,410,000135,0002,900,0002,910,000171,200
1,910,0001,920,000104,3002,410,0002,420,000135,7002,910,0002,920,000171,900
1,920,0001,930,000105,0002,420,0002,430,000136,4002,920,0002,930,000172,700
1,930,0001,940,000105,6002,430,0002,440,000137,1002,930,0002,940,000173,400
1,940,0001,950,000106,2002,440,0002,450,000137,9002,940,0002,950,000174,100
1,950,0001,960,000106,8002,450,0002,460,000138,6002,950,0002,960,000174,800
1,960,0001,970,000107,5002,460,0002,470,000139,3002,960,0002,970,000175,600
1,970,0001,980,000108,1002,470,0002,480,000140,0002,970,0002,980,000176,300
1,980,0001,990,000108,7002,480,0002,490,000140,8002,980,0002,990,000177,000
1,990,0002,000,000109,3002,490,0002,500,000141,5002,990,0003,000,000177,700
2,000,0002,010,000110,0002,500,0002,510,000142,2003,000,0003,010,000178,500
2,010,0002,020,000110,6002,510,0002,520,000142,9003,010,0003,020,000179,200
2,020,0002,030,000111,2002,520,0002,530,000143,7003,020,0003,030,000179,900
2,030,0002,040,000111,8002,530,0002,540,000144,4003,030,0003,040,000180,600
2,040,0002,050,000112,5002,540,0002,550,000145,1003,040,0003,050,000181,400
2,050,0002,060,000113,1002,550,0002,560,000145,8003,050,0003,060,000182,100
2,060,0002,070,000113,7002,560,0002,570,000146,6003,060,0003,070,000182,800
2,070,0002,080,000114,3002,570,0002,580,000147,3003,070,0003,080,000183,500
2,080,0002,090,000115,0002,580,0002,590,000148,0003,080,0003,090,000184,300
2,090,0002,100,000115,6002,590,0002,600,000148,7003,090,0003,100,000185,000
2,100,0002,110,000116,2002,600,0002,610,000149,5003,100,0003,110,000185,700
2,110,0002,120,000116,8002,610,0002,620,000150,2003,110,0003,120,000186,400
2,120,0002,130,000117,5002,620,0002,630,000150,9003,120,0003,130,000187,200
2,130,0002,140,000118,1002,630,0002,640,000151,6003,130,0003,140,000187,900
2,140,0002,150,000118,7002,640,0002,650,000152,4003,140,0003,150,000188,600
2,150,0002,160,000119,3002,650,0002,660,000153,1003,150,0003,160,000189,300
2,160,0002,170,000120,0002,660,0002,670,000153,8003,160,0003,170,000190,100
2,170,0002,180,000120,6002,670,0002,680,000154,5003,170,0003,180,000190,800
2,180,0002,190,000121,2002,680,0002,690,000155,3003,180,0003,190,000191,500
2,190,0002,200,000121,8002,690,0002,700,000156,0003,190,0003,200,000192,200
2,200,0002,210,000122,5002,700,0002,710,000156,7003,200,0003,210,000193,000
3,210,0003,220,000193,7003,710,0003,720,000232,0006,400,0007,600,000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236,400円を控除した金額
3,220,0003,230,000194,5003,720,0003,730,000232,900
3,230,0003,240,000195,2003,730,0003,740,000233,700
3,240,0003,250,000196,0003,740,0003,750,000234,500
3,250,0003,260,000196,7003,750,0003,760,000235,300
3,260,0003,270,000197,5003,760,0003,770,000236,2007,600,0008,000,000退職所得控除額控除後の退職手当等の金額に11.6%を乗じて算出した金額から263,000円を控除した金額
3,270,0003,280,000198,2003,770,0003,780,000237,000
3,280,0003,290,000199,0003,780,0003,790,000237,800
3,290,0003,300,000199,7003,790,0003,800,000238,600
3,300,0003,310,000200,5003,800,0003,810,000239,500
3,310,0003,320,000201,2003,810,0003,820,000240,3008,000,0008,800,000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355,000円を控除した金額
3,320,0003,330,000202,0003,820,0003,830,000241,100
3,330,0003,340,000202,7003,830,0003,840,000241,900
3,340,0003,350,000203,5003,840,0003,850,000242,800
3,350,0003,360,000204,2003,850,0003,860,000243,600
3,360,0003,370,000205,0003,860,0003,870,000244,4008,800,00010,000,000退職所得控除額控除後の退職手当等の金額に13.25%を乗じて算出した金額から399,000円を控除した金額
3,370,0003,380,000205,7003,870,0003,880,000245,200
3,380,0003,390,000206,5003,880,0003,890,000246,100
3,390,0003,400,000207,2003,890,0003,900,000246,900
3,400,0003,410,000208,0003,900,0003,910,000247,700
3,410,0003,420,000208,7003,910,0003,920,000248,50010,000,00012,000,000退職所得控除額控除後の退職手当等の金額に14.85%を乗じて算出した金額から559,000円を控除した金額
3,420,0003,430,000209,5003,920,0003,930,000249,400
3,430,0003,440,000210,2003,930,0003,940,000250,200
3,440,0003,450,000211,0003,940,0003,950,000251,000
3,450,0003,460,000211,7003,950,0003,960,000251,800
3,460,0003,470,000212,5003,960,0003,970,000252,70012,000,00014,000,000退職所得控除額控除後の退職手当等の金額に16.5%を乗じて算出した金額から757,000円を控除した金額
3,470,0003,480,000213,2003,970,0003,980,000253,500
3,480,0003,490,000214,0003,980,0003,990,000254,300
3,490,0003,500,000214,7003,990,0004,000,000255,100
3,500,0003,510,000215,500             
3,510,0003,520,000216,2004,000,0004,800,000退職所得控除額控除後の退職手当等の金額に8.6%を乗じて算出した金額から88,000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18.5%を乗じて算出した金額から1,037,000円を控除した金額
3,520,0003,530,000217,000
3,530,0003,540,000217,700
3,540,0003,550,000218,500
3,550,0003,560,000219,200
3,560,0003,570,000220,0004,800,0005,200,000退職所得控除額控除後の退職手当等の金額に9.35%を乗じて算出した金額から124,000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20%を乗じて算出した金額から1,277,000円を控除した金額
3,570,0003,580,000220,700
3,580,0003,590,000221,500
3,590,0003,600,000222,200
3,600,0003,610,000223,000
3,610,0003,620,000223,8005,200,0006,000,000退職所得控除額控除後の退職手当等の金額に9.75%を乗じて算出した金額から144,800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20.5%を乗じて算出した金額から1,367,000円を控除した金額
3,620,0003,630,000224,600
3,630,0003,640,000225,400
3,640,0003,650,000226,300
3,650,0003,660,000227,100
3,660,0003,670,000227,9006,000,0006,400,000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210,800円を控除した金額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22%を乗じて算出した金額から1,667,000円を控除した金額
3,670,0003,680,000228,700
3,680,0003,690,000229,600
3,690,0003,700,000230,400
3,700,0003,710,000231,200
24,000,00030,000,000退職所得控除額控除後の退職手当等の金額に24.1%を乗じて算出した金額から2,171,000円を控除した金額60,000,00080,000,000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4,761,000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13,761,000円を控除した金額
30,000,00040,000,000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2,621,000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6,761,000円を控除した金額
40,000,00060,000,000退職所得控除額控除後の退職手当等の金額に28.1%を乗じて算出した金額から3,621,000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9,761,000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の付表により新法第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。

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