| From 1974 | From 1984 | From 1987 | From 1988 | From 1989 | From 1995 | From 1999 | From 2007 | From 2015 |
|---|---|---|---|---|---|---|---|---|
| less than 0.6 million yen 10% |
less than 0.5 million yen 10.5% |
less than 1.5 million yen 10.5% |
less than 3.0 million yen 10% |
less than 3.0 million yen 10% |
less than 3.3 million yen 10% |
less than 3.3 million yen 10% |
less than 1.95 million yen 5% |
less than 1.95 million yen 5% |
| 0.6 to 1.2 million yen 12% |
0.5 to 1.2 million yen 12% |
1.5 to 2.0 million yen 12% |
3.0 to 6.0 million yen 20% |
3.0 to 6.0 million yen 20% |
3.3 to 9.0 million yen 20% |
3.3 to 9.0 million yen 20% |
1.95 to 3.3 million yen 10% |
1.95 to 3.3 million yen 10% |
| 1.2 to 1.8 million yen 14% |
1.2 to 2.0 million yen 14% |
2.0 to 3.0 million yen 16% |
6.0 to 10.0 million yen 30% |
6.0 to 10.0 million yen 30% |
9.0 to 18.0 million yen 30% |
9.0 to 18.0 million yen 30% |
3.3 to 6.95 million yen 20% |
3.3 to 6.95 million yen 20% |
| 1.8 to 2.4 million yen 16% |
2.0 to 3.0 million yen 17% |
3.0 to 5.0 million yen 20% |
10.0 to 20.0 million yen 40% |
10.0 to 20.0 million yen 40% |
18.0 to 30.0 million yen 40% |
more than 18.0 million yen 37% |
6.95 to 9.0 million yen 23% |
6.95 to 9.0 million yen 23% |
| 2.4 to 3.0 million yen 18% |
3.0 to 4.0 million yen 21% |
5.0 to 6.0 million yen 25% |
20.0 to 50.0 million yen 50% |
more than 20.0 million yen 50% |
more than 30.0 million yen 50% |
9.0 to 18.0 million yen 33% |
9.0 to 18.0 million yen 33% |
|
| 3.0 to 4.0 million yen 21% |
4.0 to 6.0 million yen 25% |
6.0 to 8.0 million yen 30% |
more than 50.0 million yen 60% |
more than 18.0 million yen 40% |
18.0 to 40.0 million yen 40% |
|||
| 4.0 to 5.0 million yen 24% |
6.0 to 8.0 million yen 30% |
8.0 to 10.0 million yen 35% |
more than 40.0 million yen 45% |
|||||
| 5.0 to 6.0 million yen 27% |
8.0 to 10.0 million yen 35% |
10.0 to 12.0 million yen 40% |
||||||
| 6.0 to 7.0 million yen 30% |
10.0 to 12.0 million yen 40% |
12.0 to 15.0 million yen 45% |
||||||
| 7.0 to 8.0 million yen 34% |
12.0 to 15.0 million yen 45% |
15.0 to 30.0 million yen 50% |
||||||
| 8.0 to 10.0 million yen 38% |
15.0 to 20.0 million yen 50% |
30.0 to 50.0 million yen 55% |
||||||
| 10.0 to 12.0 million yen 42% |
20.0 to 30.0 million yen 55% |
more than 50.0 million yen 60% |
||||||
| 12.0 to 15.0 million yen 46% |
30.0 to 50.0 million yen 60% |
|||||||
| 15.0 to 20.0 million yen 50% |
50.0 to 80.0 million yen 65% |
|||||||
| 20.0 to 30.0 million yen 55% |
more than 80.0 million yen 70% |
|||||||
| 30.0 to 40.0 million yen 60% |
||||||||
| 40.0 to 60.0 million yen 65% |
||||||||
| 60.0 to 80.0 million yen 70% |
||||||||
| more than 80.0 million yen 75% |