(thousand yen)

Before the Reform
of 1987

After the Reform
of 1987

After the Reform
of 1988

Current
(after 1995)

Taxable
Income

Rate

Taxable
Income

Rate

Taxable
Income

Rate

Taxable
Income

Rate

not over

not over

not over

not over

500
(3,150)

10.5%

1,200
(4,130)

12%

1,500
(4,767)

10.5%

2,000
(5,211)

14%

2,000
(5,423)

12%

3,000
(6,437)

17%

3,000
(6,625)

16%

3,000
(7,039)

10%

3,300
[7,784]

10%

4,000
(7,573)

21%

5,000
(8,897)

20%

6,000
(9,846)

25%

6,000
(10,031)

25%

6,000
(10,415)

20%

8,000
(11,963)

30%

8,000
(11,963)

30%

9,000
[13,547]

20%

10,000
(14,068)

35%

10,000
(14,068)

35%

10,000
(14,257)

30%

12,000
(16,173)

40%

12,000
(16,173)

40%

15,000
(19,331)

45%

15,000
(19,331)

45%

18,000
[23,021]

30%

20,000
(24,594)

50%

20,000
(24,784)

40%

30,000
(35,121)

55%

30,000
(35,121)

50%

over 20,000

50%

30,000
[35,652]

40%

50,000
(56,173)

60%

50,000
(56,173)

55%

over 30,000

50%

80,000
(87,752)

65%

over 50,000

60%

over 80,000

70%

Brackets

15

Brackets

12

Brackets

5

Brackets

5