総則 |
課税標準及び税率 |
申告 |
予定申告 |
確定申告 |
納付 |
申告納税 |
源泉徴收 |
更正及び決定 |
審査、訴願及び訴訟 |
雜則 |
罰則 |
所得金額 |
扶養親族の数 |
|||||||||||
0人 |
1人 |
2人 |
3人 |
4人 |
5人 |
6人 |
7人 |
8人 |
9人 |
10人 |
||
以上 |
未満 |
税額 |
||||||||||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
4,900円未満 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
|
4,900 |
5,000 |
20 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5,000 |
5,100 |
40 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5,100 |
5,200 |
60 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5,200 |
5,300 |
80 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5,300 |
5,400 |
100 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5,400 |
5,500 |
120 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5,500 |
5,600 |
140 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5,600 |
5,700 |
160 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5,700 |
5,800 |
180 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5,800 |
5,900 |
200 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5,900 |
6,000 |
220 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
6,000 |
6,100 |
240 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
6,100 |
6,200 |
260 |
20 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
6,200 |
6,300 |
280 |
40 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
6,300 |
6,400 |
300 |
60 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
6,400 |
6,500 |
320 |
80 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
6,500 |
6,600 |
340 |
100 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
6,600 |
6,700 |
360 |
120 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
6,700 |
6,800 |
380 |
140 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
6,800 |
6,900 |
400 |
160 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
6,900 |
7,000 |
420 |
180 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
7,000 |
7,100 |
440 |
200 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
7,100 |
7,200 |
460 |
220 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
7,200 |
7,300 |
480 |
240 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
7,300 |
7,400 |
500 |
260 |
20 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
7,400 |
7,500 |
520 |
280 |
40 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
7,500 |
7,600 |
540 |
300 |
60 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
7,600 |
7,700 |
560 |
320 |
80 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
7,700 |
7,800 |
580 |
340 |
100 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
7,800 |
7,900 |
600 |
360 |
120 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
7,900 |
8,000 |
620 |
380 |
140 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
8,000 |
8,200 |
640 |
400 |
160 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
|
8,200 |
8,400 |
680 |
440 |
200 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
8,400 |
8,600 |
720 |
480 |
240 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
8,600 |
8,800 |
760 |
520 |
280 |
40 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
8,800 |
9,000 |
800 |
560 |
320 |
80 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
9,000 |
9,200 |
840 |
600 |
360 |
120 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
9,200 |
9,400 |
880 |
640 |
400 |
160 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
9,400 |
9,600 |
920 |
680 |
440 |
200 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
9,600 |
9,800 |
960 |
720 |
480 |
240 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
9,800 |
10,000 |
1,000 |
760 |
520 |
280 |
40 |
0 |
0 |
0 |
0 |
0 |
0 |
10,000 |
10,200 |
1,040 |
800 |
560 |
320 |
80 |
0 |
0 |
0 |
0 |
0 |
0 |
10,200 |
10,400 |
1,080 |
840 |
600 |
360 |
120 |
0 |
0 |
0 |
0 |
0 |
0 |
10,400 |
10,600 |
1,120 |
880 |
640 |
400 |
160 |
0 |
0 |
0 |
0 |
0 |
0 |
10,600 |
10,800 |
1,160 |
920 |
680 |
440 |
200 |
0 |
0 |
0 |
0 |
0 |
0 |
10,800 |
11,000 |
1,200 |
960 |
720 |
480 |
240 |
0 |
0 |
0 |
0 |
0 |
0 |
所得金額 |
扶養親族の数 |
|||||||||||
0人 |
1人 |
2人 |
3人 |
4人 |
5人 |
6人 |
7人 |
8人 |
9人 |
10人 |
||
以上 |
未満 |
税額 |
||||||||||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
11,000 |
11,200 |
1,240 |
1,000 |
760 |
520 |
280 |
40 |
0 |
0 |
0 |
0 |
0 |
11,200 |
11,400 |
1,280 |
1,040 |
800 |
560 |
320 |
80 |
0 |
0 |
0 |
0 |
0 |
11,400 |
11,600 |
1,320 |
1,080 |
840 |
600 |
360 |
120 |
0 |
0 |
0 |
0 |
0 |
11,600 |
11,800 |
1,360 |
1,120 |
880 |
640 |
400 |
160 |
0 |
0 |
0 |
0 |
0 |
11,800 |
12,000 |
1,400 |
1,160 |
920 |
680 |
440 |
200 |
0 |
0 |
0 |
0 |
0 |
12,000 |
12,200 |
1,440 |
1,200 |
960 |
720 |
480 |
240 |
0 |
0 |
0 |
0 |
0 |
12,200 |
12,400 |
1,480 |
1,240 |
1,000 |
760 |
520 |
280 |
40 |
0 |
0 |
0 |
0 |
12,400 |
12,600 |
1,520 |
1,280 |
1,040 |
800 |
560 |
320 |
80 |
0 |
0 |
0 |
0 |
12,600 |
12,800 |
1,560 |
1,320 |
1,080 |
840 |
600 |
360 |
120 |
0 |
0 |
0 |
0 |
12,800 |
13,000 |
1,600 |
1,360 |
1,120 |
880 |
640 |
400 |
160 |
0 |
0 |
0 |
0 |
13,000 |
13,200 |
1,640 |
1,400 |
1,160 |
920 |
680 |
440 |
200 |
0 |
0 |
0 |
0 |
13,200 |
13,400 |
1,680 |
1,440 |
1,200 |
960 |
720 |
480 |
240 |
0 |
0 |
0 |
0 |
13,400 |
13,600 |
1,720 |
1,480 |
1,240 |
1,000 |
760 |
520 |
280 |
40 |
0 |
0 |
0 |
13,600 |
13,800 |
1,760 |
1,520 |
1,280 |
1,040 |
800 |
560 |
320 |
80 |
0 |
0 |
0 |
13,800 |
14,000 |
1,800 |
1,560 |
1,320 |
1,080 |
840 |
600 |
360 |
120 |
0 |
0 |
0 |
14,000 |
14,200 |
1,840 |
1,600 |
1,360 |
1,120 |
880 |
640 |
400 |
160 |
0 |
0 |
0 |
14,200 |
14,400 |
1,880 |
1,640 |
1,400 |
1,160 |
920 |
680 |
440 |
200 |
0 |
0 |
0 |
14,400 |
14,600 |
1,920 |
1,680 |
1,440 |
1,200 |
960 |
720 |
480 |
240 |
0 |
0 |
0 |
14,600 |
14,800 |
1,960 |
1,720 |
1,480 |
1,240 |
1,000 |
760 |
520 |
280 |
40 |
0 |
0 |
14,800 |
15,000 |
2,000 |
1,760 |
1,520 |
1,280 |
1,040 |
800 |
560 |
320 |
80 |
0 |
0 |
15,000 |
15,200 |
2,050 |
1,810 |
1,570 |
1,330 |
1,090 |
850 |
610 |
370 |
130 |
0 |
0 |
15,200 |
15,400 |
2,100 |
1,860 |
1,620 |
1,380 |
1,140 |
900 |
660 |
420 |
180 |
0 |
0 |
15,400 |
15,600 |
2,150 |
1,910 |
1,670 |
1,430 |
1,190 |
950 |
710 |
470 |
230 |
0 |
0 |
15,600 |
15,800 |
2,200 |
1,960 |
1,720 |
1,480 |
1,240 |
1,000 |
760 |
520 |
280 |
40 |
0 |
15,800 |
16,000 |
2,250 |
2,010 |
1,770 |
1,530 |
1,290 |
1,050 |
810 |
570 |
330 |
90 |
0 |
16,000 |
16,200 |
2,300 |
2,060 |
1,820 |
1,580 |
1,340 |
1,100 |
860 |
620 |
380 |
140 |
0 |
16,200 |
16,400 |
2,350 |
2,110 |
1,870 |
1,630 |
1,390 |
1,150 |
910 |
670 |
430 |
190 |
0 |
16,400 |
16,600 |
2,400 |
2,160 |
1,920 |
1,680 |
1,440 |
1,200 |
960 |
720 |
480 |
240 |
0 |
16,600 |
16,800 |
2,450 |
2,210 |
1,970 |
1,730 |
1,490 |
1,250 |
1,010 |
770 |
530 |
290 |
50 |
16,800 |
17,000 |
2,500 |
2,260 |
2,020 |
1,780 |
1,540 |
1,300 |
1,060 |
820 |
580 |
340 |
100 |
17,000 |
17,200 |
2,550 |
2,310 |
2,070 |
1,830 |
1,590 |
1,350 |
1,110 |
870 |
630 |
390 |
150 |
17,200 |
17,400 |
2,600 |
2,360 |
2,120 |
1,880 |
1,640 |
1,400 |
1,160 |
920 |
680 |
440 |
200 |
17,400 |
17,600 |
2,650 |
2,410 |
2,170 |
1,930 |
1,690 |
1,450 |
1,210 |
970 |
730 |
490 |
250 |
17,600 |
17,800 |
2,700 |
2,460 |
2,220 |
1,980 |
1,740 |
1,500 |
1,260 |
1,020 |
780 |
540 |
300 |
17,800 |
18,000 |
2,750 |
2,510 |
2,270 |
2,030 |
1,790 |
1,550 |
1,310 |
1,070 |
830 |
590 |
350 |
18,000 |
18,200 |
2,800 |
2,560 |
2,320 |
2,080 |
1,840 |
1,600 |
1,360 |
1,120 |
880 |
640 |
400 |
18,200 |
18,400 |
2,850 |
2,610 |
2,370 |
2,130 |
1,890 |
1,650 |
1,410 |
1,170 |
930 |
690 |
450 |
18,400 |
18,600 |
2,900 |
2,660 |
2,420 |
2,180 |
1,940 |
1,700 |
1,460 |
1,220 |
980 |
740 |
500 |
18,600 |
18,800 |
2,950 |
2,710 |
2,470 |
2,230 |
1,990 |
1,750 |
1,510 |
1,270 |
1,030 |
790 |
550 |
18,800 |
19,000 |
3,000 |
2,760 |
2,520 |
2,280 |
2,040 |
1,800 |
1,560 |
1,320 |
1,080 |
840 |
600 |
19,000 |
19,200 |
3,050 |
2,810 |
2,570 |
2,330 |
2,090 |
1,850 |
1,610 |
1,370 |
1,130 |
890 |
650 |
19,200 |
19,400 |
3,100 |
2,860 |
2,620 |
2,380 |
2,140 |
1,900 |
1,660 |
1,420 |
1,180 |
940 |
700 |
19,400 |
19,600 |
3,150 |
2,910 |
2,670 |
2,430 |
2,190 |
1,950 |
1,710 |
1,470 |
1,230 |
990 |
750 |
19,600 |
19,800 |
3,200 |
2,960 |
2,720 |
2,480 |
2,240 |
2,000 |
1,760 |
1,520 |
1,280 |
1,040 |
800 |
19,800 |
20,000 |
3,250 |
3,010 |
2,770 |
2,530 |
2,290 |
2,050 |
1,810 |
1,570 |
1,330 |
1,090 |
850 |
所得金額 |
扶養親族の数 |
|||||||||||
0人 |
1人 |
2人 |
3人 |
4人 |
5人 |
6人 |
7人 |
8人 |
9人 |
10人 |
||
以上 |
未満 |
税額 |
||||||||||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
20,000 |
20,200 |
3,310 |
3,070 |
2,830 |
2,590 |
2,350 |
2,110 |
1,870 |
1,630 |
1,390 |
1,150 |
910 |
20,200 |
20,400 |
3,370 |
3,130 |
2,890 |
2,650 |
2,410 |
2,170 |
1,930 |
1,690 |
1,450 |
1,210 |
970 |
20,400 |
20,600 |
3,430 |
3,190 |
2,950 |
2,710 |
2,470 |
2,230 |
1,990 |
1,750 |
1,510 |
1,270 |
1,030 |
20,600 |
20,800 |
3,490 |
3,250 |
3,010 |
2,770 |
2,530 |
2,290 |
2,050 |
1,810 |
1,570 |
1,330 |
1,090 |
20,800 |
21,000 |
3,550 |
3,310 |
3,070 |
2,830 |
2,590 |
2,350 |
2,110 |
1,870 |
1,630 |
1,390 |
1,150 |
21,000 |
21,200 |
3,610 |
3,370 |
3,130 |
2,890 |
2,650 |
2,410 |
2,170 |
1,930 |
1,690 |
1,450 |
1,210 |
21,200 |
21,400 |
3,670 |
3,430 |
3,190 |
2,950 |
2,710 |
2,470 |
2,230 |
1,990 |
1,750 |
1,510 |
1,270 |
21,400 |
21,600 |
3,730 |
3,490 |
3,250 |
3,010 |
2,770 |
2,530 |
2,290 |
2,050 |
1,810 |
1,570 |
1,330 |
21,600 |
21,800 |
3,790 |
3,550 |
3,310 |
3,070 |
2,830 |
2,590 |
2,350 |
2,110 |
1,870 |
1,630 |
1,390 |
21,800 |
22,000 |
3,850 |
3,610 |
3,370 |
3,130 |
2,890 |
2,650 |
2,410 |
2,170 |
1,930 |
1,690 |
1,450 |
22,000 |
22,200 |
3,910 |
3,670 |
3,430 |
3,190 |
2,950 |
2,710 |
2,470 |
2,230 |
1,990 |
1,750 |
1,510 |
22,200 |
22,400 |
3,970 |
3,730 |
3,490 |
3,250 |
3,010 |
2,770 |
2,530 |
2,290 |
2,050 |
1,810 |
1,570 |
22,400 |
22,600 |
4,030 |
3,790 |
3,550 |
3,310 |
3,070 |
2,830 |
2,590 |
2,350 |
2,110 |
1,870 |
1,630 |
22,600 |
22,800 |
4,090 |
3,850 |
3,610 |
3,370 |
3,130 |
2,890 |
2,650 |
2,410 |
2,170 |
1,930 |
1,690 |
22,800 |
23,000 |
4,150 |
3,910 |
3,670 |
3,430 |
3,190 |
2,950 |
2,710 |
2,470 |
2,230 |
1,990 |
1,750 |
23,000 |
23,200 |
4,210 |
3,970 |
3,730 |
3,490 |
3,250 |
3,010 |
2,770 |
2,530 |
2,290 |
2,050 |
1,810 |
23,200 |
23,400 |
4,270 |
4,030 |
3,790 |
3,550 |
3,310 |
3,070 |
2,830 |
2,590 |
2,350 |
2,110 |
1,870 |
23,400 |
23,600 |
4,330 |
4,090 |
3,850 |
3,610 |
3,370 |
3,130 |
2,890 |
2,650 |
2,410 |
2,170 |
1,930 |
23,600 |
23,800 |
4,390 |
4,150 |
3,910 |
3,670 |
3,430 |
3,190 |
2,950 |
2,710 |
2,470 |
2,230 |
1,990 |
23,800 |
24,000 |
4,450 |
4,210 |
3,970 |
3,730 |
3,490 |
3,250 |
3,010 |
2,770 |
2,530 |
2,290 |
2,050 |
24,000 |
24,200 |
4,510 |
4,270 |
4,030 |
3,790 |
3,550 |
3,310 |
3,070 |
2,830 |
2,590 |
2,350 |
2,110 |
24,200 |
24,400 |
4,570 |
4,330 |
4,090 |
3,850 |
3,610 |
3,370 |
3,130 |
2,890 |
2,650 |
2,410 |
2,170 |
24,400 |
24,600 |
4,630 |
4,390 |
4,150 |
3,910 |
3,670 |
3,430 |
3,190 |
2,950 |
2,710 |
2,470 |
2,230 |
24,600 |
24,800 |
4,690 |
4,450 |
4,210 |
3,970 |
3,730 |
3,490 |
3,250 |
3,010 |
2,770 |
2,530 |
2,290 |
24,800 |
25,000 |
4,750 |
4,510 |
4,270 |
4,030 |
3,790 |
3,550 |
3,310 |
3,070 |
2,830 |
2,590 |
2,350 |
25,000 |
25,200 |
4,820 |
4,580 |
4,340 |
4,100 |
3,860 |
3,620 |
3,380 |
3,140 |
2,900 |
2,660 |
2,420 |
25,200 |
25,400 |
4,890 |
4,650 |
4,410 |
4,170 |
3,930 |
3,690 |
3,450 |
3,210 |
2,970 |
2,730 |
2,490 |
25,400 |
25,600 |
4,960 |
4,720 |
4,480 |
4,240 |
4,000 |
3,760 |
3,520 |
3,280 |
3,040 |
2,800 |
2,560 |
25,600 |
25,800 |
5,030 |
4,790 |
4,550 |
4,310 |
4,070 |
3,830 |
3,590 |
3,350 |
3,110 |
2,870 |
2,630 |
25,800 |
26,000 |
5,100 |
4,860 |
4,620 |
4,380 |
4,140 |
3,900 |
3,660 |
3,420 |
3,180 |
2,940 |
2,700 |
26,000 |
26,200 |
5,170 |
4,930 |
4,690 |
4,450 |
4,210 |
3,970 |
3,730 |
3,490 |
3,250 |
3,010 |
2,770 |
26,200 |
26,400 |
5,240 |
5,000 |
4,760 |
4,520 |
4,280 |
4,040 |
3,800 |
3,560 |
3,320 |
3,080 |
2,840 |
26,400 |
26,600 |
5,310 |
5,070 |
4,830 |
4,590 |
4,350 |
4,110 |
3,870 |
3,630 |
3,390 |
3,150 |
2,910 |
26,600 |
26,800 |
5,380 |
5,140 |
4,900 |
4,660 |
4,420 |
4,180 |
3,940 |
3,700 |
3,460 |
3,220 |
2,980 |
26,800 |
27,000 |
5,450 |
5,210 |
4,970 |
4,730 |
4,490 |
4,250 |
4,010 |
3,770 |
3,530 |
3,290 |
3,050 |
27,000 |
27,200 |
5,520 |
5,280 |
5,040 |
4,800 |
4,560 |
4,320 |
4,080 |
3,840 |
3,600 |
3,360 |
3,120 |
27,200 |
27,400 |
5,590 |
5,350 |
5,110 |
4,870 |
4,630 |
4,390 |
4,150 |
3,910 |
3,670 |
3,430 |
3,190 |
27,400 |
27,600 |
5,660 |
5,420 |
5,180 |
4,940 |
4,700 |
4,460 |
4,220 |
3,980 |
3,740 |
3,500 |
3,260 |
27,600 |
27,800 |
5,730 |
5,490 |
5,250 |
5,010 |
4,770 |
4,530 |
4,290 |
4,050 |
3,810 |
3,570 |
3,330 |
27,800 |
28,000 |
5,800 |
5,560 |
5,320 |
5,080 |
4,840 |
4,600 |
4,360 |
4,120 |
3,880 |
3,640 |
3,400 |
28,000 |
28,200 |
5,870 |
5,630 |
5,390 |
5,150 |
4,910 |
4,670 |
4,430 |
4,190 |
3,950 |
3,710 |
3,470 |
28,200 |
28,400 |
5,940 |
5,700 |
5,460 |
5,220 |
4,980 |
4,740 |
4,500 |
4,260 |
4,020 |
3,780 |
3,540 |
28,400 |
28,600 |
6,010 |
5,770 |
5,530 |
5,290 |
5,050 |
4,810 |
4,570 |
4,330 |
4,090 |
3,850 |
3,610 |
28,600 |
28,800 |
6,080 |
5,840 |
5,600 |
5,360 |
5,120 |
4,880 |
4,640 |
4,400 |
4,160 |
3,920 |
3,680 |
28,800 |
29,000 |
6,150 |
5,910 |
5,670 |
5,430 |
5,190 |
4,950 |
4,710 |
4,470 |
4,230 |
3,990 |
3,750 |
29,000 |
29,200 |
6,220 |
5,980 |
5,740 |
5,500 |
5,260 |
5,020 |
4,780 |
4,540 |
4,300 |
4,060 |
3,820 |
29,200 |
29,400 |
6,290 |
6,050 |
5,810 |
5,570 |
5,330 |
5,090 |
4,850 |
4,610 |
4,370 |
4,130 |
3,890 |
所得金額 |
扶養親族の数 |
|||||||||||
0人 |
1人 |
2人 |
3人 |
4人 |
5人 |
6人 |
7人 |
8人 |
9人 |
10人 |
||
以上 |
未満 |
税額 |
||||||||||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
29,400 |
29,600 |
6,360 |
6,120 |
5,880 |
5,640 |
5,400 |
5,160 |
4,920 |
4,680 |
4,440 |
4,200 |
3,960 |
29,600 |
29,800 |
6,430 |
6,190 |
5,950 |
5,710 |
5,470 |
5,230 |
4,990 |
4,750 |
4,510 |
4,270 |
4,030 |
29,800 |
30,000 |
6,500 |
6,260 |
6,020 |
5,780 |
5,540 |
5,300 |
5,060 |
4,820 |
4,580 |
4,340 |
4,100 |
30,000 |
30,500 |
6,570 |
6,330 |
6,090 |
5,850 |
5,610 |
5,370 |
5,130 |
4,890 |
4,650 |
4,410 |
4,170 |
30,500 |
31,000 |
6,745 |
6,505 |
6,265 |
6,025 |
5,785 |
5,545 |
5,305 |
5,065 |
4,825 |
4,585 |
4,345 |
31,000 |
31,500 |
6,920 |
6,680 |
6,440 |
6,200 |
5,960 |
5,720 |
5,480 |
5,240 |
5,000 |
4,760 |
4,520 |
31,500 |
32,000 |
7,095 |
6,855 |
6,615 |
6,375 |
6,135 |
5,895 |
5,655 |
5,415 |
5,175 |
4,935 |
4,695 |
32,000 |
32,500 |
7,270 |
7,030 |
6,790 |
6,550 |
6,310 |
6,070 |
5,830 |
5,590 |
5,350 |
5,110 |
4,870 |
32,500 |
33,000 |
7,445 |
7,205 |
6,965 |
6,725 |
6,485 |
6,245 |
6,005 |
5,765 |
5,525 |
5,285 |
5,045 |
33,000 |
33,500 |
7,620 |
7,380 |
7,140 |
6,900 |
6,660 |
6,420 |
6,180 |
5,940 |
5,700 |
5,460 |
5,220 |
33,500 |
34,000 |
7,795 |
7,555 |
7,315 |
7,075 |
6,835 |
6,595 |
6,355 |
6,115 |
5,875 |
5,635 |
5,395 |
34,000 |
34,500 |
7,970 |
7,730 |
7,490 |
7,250 |
7,010 |
6,770 |
6,530 |
6,290 |
6,050 |
5,810 |
5,570 |
34,500 |
35,000 |
8,145 |
7,905 |
7,665 |
7,425 |
7,185 |
6,945 |
6,705 |
6,465 |
6,225 |
5,985 |
5,745 |
35,000 |
35,500 |
8,330 |
8,090 |
7,850 |
7,610 |
7,370 |
7,130 |
6,890 |
6,650 |
6,410 |
6,170 |
5,930 |
35,500 |
36,000 |
8,530 |
8,290 |
8,050 |
7,810 |
7,570 |
7,330 |
7,090 |
6,850 |
6,610 |
6,370 |
6,130 |
36,000 |
36,500 |
8,730 |
8,490 |
8,250 |
8,010 |
7,770 |
7,530 |
7,290 |
7,050 |
6,810 |
6,570 |
6,330 |
36,500 |
37,000 |
8,930 |
8,690 |
8,450 |
8,210 |
7,970 |
7,730 |
7,490 |
7,250 |
7,010 |
6,770 |
6,530 |
37,000 |
37,500 |
9,130 |
8,890 |
8,650 |
8,410 |
8,170 |
7,930 |
7,690 |
7,450 |
7,210 |
6,970 |
6,730 |
37,500 |
38,000 |
9,330 |
9,090 |
8,850 |
8,610 |
8,370 |
8,130 |
7,890 |
7,650 |
7,410 |
7,170 |
6,930 |
38,000 |
38,500 |
9,530 |
9,290 |
9,050 |
8,810 |
8,570 |
8,330 |
8,090 |
7,850 |
7,610 |
7,370 |
7,130 |
38,500 |
39,000 |
9,730 |
9,490 |
9,250 |
9,010 |
8,770 |
8,530 |
8,290 |
8,050 |
7,810 |
7,570 |
7,330 |
39,000 |
39,500 |
9,930 |
9,690 |
9,450 |
9,210 |
8,970 |
8,730 |
8,490 |
8,250 |
8,010 |
7,770 |
7,530 |
39,500 |
40,000 |
10,130 |
9,890 |
9,650 |
9,410 |
9,170 |
8,930 |
8,690 |
8,450 |
8,210 |
7,970 |
7,730 |
40,000 |
40,500 |
10,330 |
10,090 |
9,850 |
9,610 |
9,370 |
9,130 |
8,890 |
8,650 |
8,410 |
8,170 |
7,930 |
40,500 |
41,000 |
10,530 |
10,290 |
10,050 |
9,810 |
9,570 |
9,330 |
9,090 |
8,850 |
8,610 |
8,370 |
8,130 |
41,000 |
41,500 |
10,730 |
10,490 |
10,250 |
10,010 |
9,770 |
9,530 |
9,290 |
9,050 |
8,810 |
8,570 |
8,330 |
41,500 |
42,000 |
10,930 |
10,690 |
10,450 |
10,210 |
9,970 |
9,730 |
9,490 |
9,250 |
9,010 |
8,770 |
8,530 |
42,000 |
42,500 |
11,130 |
10,890 |
10,650 |
10,410 |
10,170 |
9,930 |
9,690 |
9,450 |
9,210 |
8,970 |
8,730 |
42,500 |
43,000 |
11,330 |
11,090 |
10,850 |
10,610 |
10,370 |
10,130 |
9,890 |
9,650 |
9,410 |
9,170 |
8,930 |
43,000 |
43,500 |
11,530 |
11,290 |
11,050 |
10,810 |
10,570 |
10,330 |
10,090 |
9,850 |
9,610 |
9,370 |
9,130 |
43,500 |
44,000 |
11,730 |
11,490 |
11,250 |
11,010 |
10,770 |
10,530 |
10,290 |
10,050 |
9,810 |
9,570 |
9,330 |
44,000 |
44,500 |
11,930 |
11,690 |
11,450 |
11,210 |
10,970 |
10,730 |
10,490 |
10,250 |
10,010 |
9,770 |
9,530 |
44,500 |
45,000 |
12,130 |
11,890 |
11,650 |
11,410 |
11,170 |
10,930 |
10,690 |
10,450 |
10,210 |
9,970 |
9,730 |
45,000 |
45,500 |
12,340 |
12,100 |
11,860 |
11,620 |
11,380 |
11,140 |
10,900 |
10,660 |
10,420 |
10,180 |
9,940 |
45,500 |
46,000 |
12,565 |
12,325 |
12,085 |
11,845 |
11,605 |
11,365 |
11,125 |
10,885 |
10,645 |
10,405 |
10,165 |
46,000 |
46,500 |
12,790 |
12,550 |
12,310 |
12,070 |
11,830 |
11,590 |
11,350 |
11,110 |
10,870 |
10,630 |
10,390 |
46,500 |
47,000 |
13,015 |
12,775 |
12,535 |
12,295 |
12,055 |
11,815 |
11,575 |
11,335 |
11,095 |
10,855 |
10,615 |
47,000 |
47,500 |
13,240 |
13,000 |
12,760 |
12,520 |
12,280 |
12,040 |
11,800 |
11,560 |
11,320 |
11,080 |
10,840 |
47,500 |
48,000 |
13,465 |
13,225 |
12,985 |
12,745 |
12,505 |
12,265 |
12,025 |
11,785 |
11,545 |
11,305 |
11,065 |
48,000 |
48,500 |
13,690 |
13,450 |
13,210 |
12,970 |
12,730 |
12,490 |
12,250 |
12,010 |
11,770 |
11,530 |
11,290 |
48,500 |
49,000 |
13,915 |
13,675 |
13,435 |
13,195 |
12,955 |
12,715 |
12,475 |
12,235 |
11,995 |
11,755 |
11,515 |
49,000 |
49,500 |
14,140 |
13,900 |
13,660 |
13,420 |
13,180 |
12,940 |
12,700 |
12,460 |
12,220 |
11,980 |
11,740 |
49,500 |
50,000 |
14,365 |
14,125 |
13,885 |
13,645 |
13,405 |
13,165 |
12,925 |
12,685 |
12,445 |
12,205 |
11,965 |
扶養親族の数が10人を超える場合には、扶養親族の数が10人の場合の税額から、その10人を超える1人ごとに240円を控除した金額 |
その月の給與の金額 |
甲 第三十八條第一項第一号の規定による税額 |
乙 第三十八條第一項第四号の規定による税額 |
|||||||||||
扶養親族の数 | |||||||||||||
0人 |
1人 |
2人 |
3人 |
4人 |
5人 |
6人 |
7人 |
8人 |
9人 |
10人 |
|||
以上 |
未満 |
税額 |
|||||||||||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
給與の金額の16%に相当する金額 |
550円未満 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
||
円 |
|||||||||||||
550 |
600 |
8 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
88 |
600 |
650 |
16 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
96 |
650 |
700 |
24 |
4 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
104 |
700 |
750 |
32 |
12 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
112 |
750 |
800 |
40 |
20 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
120 |
800 |
850 |
48 |
28 |
8 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
128 |
850 |
900 |
56 |
36 |
16 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
136 |
900 |
950 |
64 |
44 |
24 |
4 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
144 |
950 |
1,000 |
72 |
52 |
32 |
12 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
152 |
1,000 |
1,050 |
80 |
60 |
40 |
20 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
160 |
1,050 |
1,100 |
88 |
68 |
48 |
28 |
8 |
0 |
0 |
0 |
0 |
0 |
0 |
168 |
1,100 |
1,150 |
96 |
76 |
56 |
36 |
16 |
0 |
0 |
0 |
0 |
0 |
0 |
178 |
1,150 |
1,200 |
104 |
84 |
64 |
44 |
24 |
4 |
0 |
0 |
0 |
0 |
0 |
188 |
1,200 |
1,250 |
112 |
92 |
72 |
52 |
32 |
12 |
0 |
0 |
0 |
0 |
0 |
198 |
1,250 |
1,300 |
120 |
100 |
80 |
60 |
40 |
20 |
0 |
0 |
0 |
0 |
0 |
208 |
1,300 |
1,350 |
128 |
108 |
88 |
68 |
48 |
28 |
8 |
0 |
0 |
0 |
0 |
218 |
1,350 |
1,400 |
136 |
116 |
96 |
76 |
56 |
36 |
16 |
0 |
0 |
0 |
0 |
228 |
1,400 |
1,450 |
144 |
124 |
104 |
84 |
64 |
44 |
24 |
4 |
0 |
0 |
0 |
238 |
1,450 |
1,500 |
152 |
132 |
112 |
92 |
72 |
52 |
32 |
12 |
0 |
0 |
0 |
248 |
1,500 |
1,550 |
160 |
140 |
120 |
100 |
80 |
60 |
40 |
20 |
0 |
0 |
0 |
258 |
1,550 |
1,600 |
168 |
148 |
128 |
108 |
88 |
68 |
48 |
28 |
8 |
0 |
0 |
268 |
1,600 |
1,650 |
178 |
158 |
138 |
118 |
98 |
78 |
58 |
38 |
18 |
0 |
0 |
279 |
1,650 |
1,700 |
188 |
168 |
148 |
128 |
108 |
88 |
68 |
48 |
28 |
8 |
0 |
291 |
1,700 |
1,750 |
198 |
178 |
158 |
138 |
118 |
98 |
78 |
58 |
38 |
18 |
0 |
303 |
1,750 |
1,800 |
208 |
188 |
168 |
148 |
128 |
108 |
88 |
68 |
48 |
28 |
8 |
315 |
1,800 |
1,850 |
218 |
198 |
178 |
158 |
138 |
118 |
98 |
78 |
58 |
38 |
18 |
327 |
1,850 |
1,900 |
228 |
208 |
188 |
168 |
148 |
128 |
108 |
88 |
68 |
48 |
28 |
339 |
1,900 |
1,950 |
238 |
218 |
198 |
178 |
158 |
138 |
118 |
98 |
78 |
58 |
38 |
351 |
1,950 |
2,000 |
248 |
228 |
208 |
188 |
168 |
148 |
128 |
108 |
88 |
68 |
48 |
363 |
2,000 |
2,050 |
258 |
238 |
218 |
198 |
178 |
158 |
138 |
118 |
98 |
78 |
58 |
375 |
2,050 |
2,100 |
268 |
248 |
228 |
208 |
188 |
168 |
148 |
128 |
108 |
88 |
68 |
387 |
2,100 |
2,150 |
279 |
259 |
239 |
219 |
199 |
179 |
159 |
139 |
119 |
99 |
79 |
400 |
2,150 |
2,200 |
291 |
271 |
251 |
231 |
211 |
191 |
171 |
151 |
131 |
111 |
91 |
414 |
2,200 |
2,250 |
303 |
283 |
263 |
243 |
223 |
203 |
183 |
163 |
143 |
123 |
103 |
428 |
2,250 |
2,300 |
315 |
295 |
275 |
255 |
235 |
215 |
195 |
175 |
155 |
135 |
115 |
442 |
2,300 |
2,350 |
327 |
307 |
287 |
267 |
247 |
227 |
207 |
187 |
167 |
147 |
127 |
456 |
2,350 |
2,400 |
339 |
319 |
299 |
279 |
259 |
239 |
219 |
199 |
179 |
159 |
137 |
470 |
2,400 |
2,450 |
351 |
331 |
311 |
291 |
271 |
251 |
231 |
211 |
191 |
171 |
151 |
484 |
2,450 |
2,500 |
363 |
343 |
323 |
303 |
283 |
263 |
243 |
223 |
203 |
183 |
163 |
498 |
2,500 |
2,550 |
375 |
355 |
335 |
315 |
295 |
275 |
255 |
235 |
215 |
195 |
175 |
512 |
2,550 |
2,600 |
390 |
370 |
350 |
330 |
310 |
290 |
270 |
250 |
230 |
210 |
190 |
529 |
2,600 |
2,650 |
407 |
387 |
367 |
347 |
327 |
307 |
287 |
267 |
247 |
227 |
207 |
547 |
2,650 |
2,700 |
424 |
404 |
384 |
364 |
344 |
324 |
304 |
284 |
264 |
244 |
224 |
564 |
2,700 |
2,750 |
442 |
422 |
402 |
382 |
362 |
342 |
322 |
302 |
282 |
262 |
242 |
582 |
その月の給與の金額 |
甲 第三十八條第一項第一号の規定による税額 |
乙 第三十八條第一項第四号の規定による税額 |
|||||||||||
扶養親族の数 | |||||||||||||
0人 |
1人 |
2人 |
3人 |
4人 |
5人 |
6人 |
7人 |
8人 |
9人 |
10人 |
|||
以上 |
未満 |
税額 |
|||||||||||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
2,750 |
2,800 |
459 |
439 |
419 |
399 |
379 |
359 |
339 |
319 |
299 |
279 |
259 |
599 |
2,800 |
2,850 |
477 |
457 |
437 |
417 |
397 |
377 |
357 |
337 |
317 |
297 |
277 |
617 |
2,850 |
2,900 |
494 |
474 |
454 |
434 |
414 |
394 |
374 |
354 |
334 |
314 |
294 |
634 |
2,900 |
2,950 |
512 |
492 |
472 |
452 |
432 |
412 |
392 |
372 |
352 |
332 |
312 |
652 |
2,950 |
3,000 |
529 |
509 |
489 |
469 |
449 |
429 |
409 |
389 |
369 |
349 |
329 |
669 |
3,000 |
3,050 |
547 |
527 |
507 |
487 |
467 |
447 |
427 |
407 |
387 |
367 |
347 |
687 |
3,050 |
3,100 |
564 |
544 |
524 |
504 |
484 |
464 |
444 |
424 |
404 |
384 |
364 |
707 |
3,100 |
3,150 |
582 |
562 |
542 |
522 |
502 |
482 |
462 |
442 |
422 |
402 |
382 |
727 |
3,150 |
3,200 |
599 |
579 |
559 |
539 |
519 |
499 |
479 |
459 |
439 |
419 |
399 |
747 |
3,200 |
3,250 |
617 |
597 |
577 |
557 |
537 |
517 |
497 |
477 |
457 |
437 |
417 |
767 |
3,250 |
3,300 |
634 |
614 |
594 |
574 |
554 |
534 |
514 |
494 |
474 |
454 |
434 |
787 |
3,300 |
3,350 |
652 |
632 |
612 |
592 |
572 |
552 |
532 |
512 |
492 |
472 |
452 |
807 |
3,350 |
3,400 |
669 |
649 |
629 |
609 |
589 |
569 |
549 |
529 |
509 |
489 |
469 |
827 |
3,400 |
3,450 |
687 |
667 |
647 |
627 |
607 |
587 |
567 |
547 |
527 |
507 |
487 |
847 |
3,450 |
3,500 |
707 |
687 |
667 |
647 |
627 |
607 |
587 |
567 |
547 |
527 |
507 |
867 |
3,500 |
3,550 |
727 |
707 |
687 |
667 |
647 |
627 |
607 |
587 |
567 |
547 |
527 |
887 |
3,550 |
3,600 |
747 |
727 |
707 |
687 |
667 |
647 |
627 |
607 |
587 |
567 |
547 |
907 |
3,600 |
3,650 |
767 |
747 |
727 |
707 |
687 |
667 |
647 |
627 |
607 |
587 |
567 |
927 |
3,650 |
3,700 |
787 |
767 |
747 |
727 |
707 |
687 |
667 |
647 |
627 |
607 |
587 |
947 |
3,700 |
3,750 |
807 |
787 |
767 |
747 |
727 |
707 |
687 |
667 |
647 |
627 |
607 |
967 |
3,750 |
3,800 |
827 |
807 |
787 |
767 |
747 |
727 |
707 |
687 |
667 |
647 |
627 |
987 |
3,800 |
3,850 |
847 |
827 |
807 |
787 |
767 |
747 |
727 |
707 |
687 |
667 |
647 |
1,007 |
3,850 |
3,900 |
867 |
847 |
827 |
807 |
787 |
767 |
747 |
727 |
707 |
687 |
667 |
1,028 |
3,900 |
3,950 |
887 |
867 |
847 |
827 |
807 |
787 |
767 |
747 |
727 |
707 |
687 |
1,050 |
3,950 |
4,000 |
907 |
887 |
867 |
847 |
827 |
807 |
787 |
767 |
747 |
727 |
707 |
1,073 |
4,000 |
4,050 |
927 |
907 |
887 |
867 |
847 |
827 |
807 |
787 |
767 |
747 |
727 |
1,095 |
4,050 |
4,100 |
947 |
927 |
907 |
887 |
867 |
847 |
827 |
807 |
787 |
767 |
747 |
1,118 |
4,100 |
4,150 |
967 |
947 |
927 |
907 |
887 |
867 |
847 |
827 |
807 |
787 |
767 |
1,140 |
4,150 |
4,200 |
987 |
967 |
947 |
927 |
907 |
887 |
867 |
847 |
827 |
807 |
787 |
1,163 |
4,200 |
4,250 |
1,007 |
987 |
967 |
947 |
927 |
907 |
887 |
867 |
847 |
827 |
807 |
1,185 |
4,250 |
4,300 |
1,028 |
1,008 |
988 |
968 |
948 |
928 |
908 |
888 |
868 |
848 |
828 |
1,208 |
4,300 |
4,350 |
1,050 |
1,030 |
1,010 |
990 |
970 |
950 |
930 |
910 |
890 |
870 |
850 |
1,230 |
4,350 |
4,400 |
1,073 |
1,053 |
1,033 |
1,013 |
993 |
973 |
953 |
933 |
913 |
893 |
873 |
1,253 |
4,400 |
4,450 |
1,095 |
1,075 |
1,055 |
1,035 |
1,015 |
995 |
975 |
955 |
935 |
915 |
895 |
1,275 |
4,450 |
4,500 |
1,118 |
1,098 |
1,078 |
1,058 |
1,038 |
1,018 |
998 |
978 |
958 |
938 |
918 |
1,298 |
4,500 |
4,550 |
1,140 |
1,120 |
1,100 |
1,080 |
1,060 |
1,040 |
1,020 |
1,000 |
980 |
960 |
940 |
1,320 |
4,550 |
4,600 |
1,163 |
1,143 |
1,123 |
1,103 |
1,083 |
1,063 |
1,043 |
1,023 |
1,003 |
983 |
963 |
1,343 |
4,600 |
4,650 |
1,185 |
1,165 |
1,145 |
1,125 |
1,105 |
1,085 |
1,065 |
1,045 |
1,025 |
1,005 |
985 |
1,365 |
4,650 |
4,700 |
1,208 |
1,188 |
1,168 |
1,148 |
1,128 |
1,108 |
1,088 |
1,068 |
1,048 |
1,028 |
1,008 |
1,388 |
4,700 |
4,750 |
1,230 |
1,210 |
1,190 |
1,170 |
1,150 |
1,130 |
1,110 |
1,090 |
1,070 |
1,050 |
1,030 |
1,412 |
4,750 |
4,800 |
1,253 |
1,233 |
1,213 |
1,193 |
1,173 |
1,153 |
1,133 |
1,113 |
1,093 |
1,073 |
1,053 |
1,437 |
4,800 |
4,850 |
1,275 |
1,255 |
1,235 |
1,215 |
1,195 |
1,175 |
1,155 |
1,135 |
1,115 |
1,095 |
1,075 |
1,462 |
4,850 |
4,900 |
1,298 |
1,278 |
1,258 |
1,238 |
1,218 |
1,198 |
1,178 |
1,158 |
1,138 |
1,118 |
1,098 |
1,487 |
4,900 |
4,950 |
1,320 |
1,300 |
1,280 |
1,260 |
1,240 |
1,220 |
1,200 |
1,180 |
1,160 |
1,140 |
1,120 |
1,512 |
4,950 |
5,000 |
1,343 |
1,323 |
1,303 |
1,283 |
1,263 |
1,243 |
1,223 |
1,203 |
1,183 |
1,163 |
1,143 |
1,537 |
5,000 |
5,050 |
1,365 |
1,345 |
1,325 |
1,305 |
1,285 |
1,265 |
1,245 |
1,225 |
1,205 |
1,185 |
1,165 |
1,562 |
5,050 |
5,100 |
1,388 |
1,368 |
1,348 |
1,328 |
1,308 |
1,288 |
1,268 |
1,248 |
1,228 |
1,208 |
1,188 |
1,587 |
5,100円 |
1,412 |
1,392 |
1,372 |
1,352 |
1,332 |
1,312 |
1,292 |
1,272 |
1,252 |
1,232 |
1,212 |
1,612 |
|
5,100円を超える金額 |
5,100円の場合の税額に、給與の金額のうち5,100円を超える金額の50%に相当する金額を加算した金額 |
||||||||||||
扶養親族の数が10人を超える場合には、扶養親族の数が10人の場合の税額から、その10人を超える1人ごとに20円を控除した金額 |
その半月の給與の金額 |
甲 第三十八條第一項第一号の規定による税額 |
乙 第三十八條第一項第四号の規定による税額 |
|||||||||||
扶養親族の数 | |||||||||||||
0人 |
1人 |
2人 |
3人 |
4人 |
5人 |
6人 |
7人 |
8人 |
9人 |
10人 |
|||
以上 |
未満 |
税額 |
|||||||||||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
給與の金額の16%に相当する金額 |
275円未満 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
||
円 |
|||||||||||||
275 |
300 |
4 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
44 |
300 |
325 |
8 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
48 |
325 |
350 |
12 |
2 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
52 |
350 |
375 |
16 |
6 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
56 |
375 |
400 |
20 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
60 |
400 |
425 |
24 |
14 |
4 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
64 |
425 |
450 |
28 |
18 |
8 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
68 |
450 |
475 |
32 |
22 |
12 |
2 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
72 |
475 |
500 |
36 |
26 |
16 |
6 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
76 |
500 |
525 |
40 |
30 |
20 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
80 |
525 |
550 |
44 |
34 |
24 |
14 |
4 |
0 |
0 |
0 |
0 |
0 |
0 |
84 |
550 |
575 |
48 |
38 |
28 |
18 |
8 |
0 |
0 |
0 |
0 |
0 |
0 |
89 |
575 |
600 |
52 |
42 |
32 |
22 |
12 |
2 |
0 |
0 |
0 |
0 |
0 |
94 |
600 |
625 |
56 |
46 |
36 |
26 |
16 |
6 |
0 |
0 |
0 |
0 |
0 |
99 |
625 |
650 |
60 |
50 |
40 |
30 |
20 |
10 |
0 |
0 |
0 |
0 |
0 |
104 |
650 |
675 |
64 |
54 |
44 |
34 |
24 |
14 |
4 |
0 |
0 |
0 |
0 |
109 |
675 |
700 |
68 |
58 |
48 |
38 |
28 |
18 |
8 |
0 |
0 |
0 |
0 |
114 |
700 |
725 |
72 |
62 |
52 |
42 |
32 |
22 |
12 |
2 |
0 |
0 |
0 |
119 |
725 |
750 |
76 |
66 |
56 |
46 |
36 |
26 |
16 |
6 |
0 |
0 |
0 |
124 |
750 |
775 |
80 |
70 |
60 |
50 |
40 |
30 |
20 |
10 |
0 |
0 |
0 |
129 |
775 |
800 |
84 |
74 |
64 |
54 |
44 |
34 |
24 |
14 |
4 |
0 |
0 |
134 |
800 |
825 |
89 |
79 |
69 |
59 |
49 |
39 |
29 |
19 |
9 |
0 |
0 |
139.5 |
825 |
850 |
94 |
84 |
74 |
64 |
54 |
44 |
34 |
24 |
14 |
4 |
0 |
145.5 |
850 |
875 |
99 |
89 |
79 |
69 |
59 |
49 |
39 |
29 |
19 |
9 |
0 |
151.5 |
875 |
900 |
104 |
94 |
84 |
74 |
64 |
54 |
44 |
34 |
24 |
14 |
4 |
157.5 |
900 |
925 |
109 |
99 |
89 |
79 |
69 |
59 |
49 |
39 |
29 |
19 |
9 |
163.5 |
925 |
950 |
114 |
104 |
94 |
84 |
74 |
64 |
54 |
44 |
34 |
24 |
14 |
169.5 |
950 |
975 |
119 |
109 |
99 |
89 |
79 |
69 |
59 |
49 |
39 |
29 |
19 |
175.5 |
975 |
1,000 |
124 |
114 |
104 |
94 |
84 |
74 |
64 |
54 |
44 |
34 |
24 |
181.5 |
1,000 |
1,025 |
129 |
119 |
109 |
99 |
89 |
79 |
69 |
59 |
49 |
39 |
29 |
187.5 |
1,025 |
1,050 |
134 |
124 |
114 |
104 |
94 |
84 |
74 |
64 |
54 |
44 |
34 |
193.5 |
1,050 |
1,075 |
139.5 |
129.5 |
119.5 |
109.5 |
99.5 |
89.5 |
79.5 |
69.5 |
59.5 |
49.5 |
39.5 |
200 |
1,075 |
1,100 |
145.5 |
135.5 |
125.5 |
115.5 |
105.5 |
95.5 |
85.5 |
75.5 |
65.5 |
55.5 |
45.5 |
207 |
1,100 |
1,125 |
151.5 |
141.5 |
131.5 |
121.5 |
111.5 |
101.5 |
91.5 |
81.5 |
71.5 |
61.5 |
51.5 |
214 |
1,125 |
1,150 |
157.5 |
147.5 |
137.5 |
127.5 |
117.5 |
107.5 |
97.5 |
87.5 |
77.5 |
67.5 |
57.5 |
221 |
1,150 |
1,175 |
163.5 |
153.5 |
143.5 |
133.5 |
123.5 |
113.5 |
103.5 |
93.5 |
83.5 |
73.5 |
63.5 |
228 |
1,175 |
1,200 |
169.5 |
159.5 |
149.5 |
139.5 |
129.5 |
119.5 |
109.5 |
99.5 |
89.5 |
79.5 |
69.5 |
235 |
1,200 |
1,225 |
175.5 |
165.5 |
155.5 |
145.5 |
135.5 |
125.5 |
115.5 |
105.5 |
95.5 |
85.5 |
75.5 |
242 |
1,225 |
1,250 |
181.5 |
171.5 |
161.5 |
151.5 |
141.5 |
131.5 |
121.5 |
111.5 |
101.5 |
91.5 |
81.5 |
249 |
1,250 |
1,275 |
187.5 |
177.5 |
167.5 |
157.5 |
147.5 |
137.5 |
127.5 |
117.5 |
107.5 |
97.5 |
87.5 |
256 |
1,275 |
1,300 |
195 |
185 |
175 |
165 |
155 |
145 |
135 |
125 |
115 |
105 |
95 |
264.5 |
1,300 |
1,325 |
203.5 |
193.5 |
183.5 |
173.5 |
163.5 |
153.5 |
143.5 |
133.5 |
123.5 |
113.5 |
103.5 |
273.5 |
1,325 |
1,350 |
212 |
202 |
192 |
182 |
172 |
162 |
152 |
142 |
132 |
122 |
112 |
282 |
1,350 |
1,375 |
221 |
211 |
201 |
191 |
181 |
171 |
161 |
151 |
141 |
131 |
121 |
291 |
1,375 |
1,400 |
229.5 |
219.5 |
209.5 |
199.5 |
189.5 |
179.5 |
169.5 |
159.5 |
149.5 |
139.5 |
129.5 |
299.5 |
1,400 |
1,425 |
238.5 |
228.5 |
218.5 |
208.5 |
198.5 |
188.5 |
178.5 |
168.5 |
158.5 |
148.5 |
138.5 |
308.5 |
その半月の給與の金額 |
甲 第三十八條第一項第一号の規定による税額 |
乙 第三十八條第一項第四号の規定による税額 |
|||||||||||
扶養親族の数 | |||||||||||||
0人 |
1人 |
2人 |
3人 |
4人 |
5人 |
6人 |
7人 |
8人 |
9人 |
10人 |
|||
以上 |
未満 |
税額 |
|||||||||||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
1,425 |
1,450 |
247 |
237 |
227 |
217 |
207 |
197 |
187 |
177 |
167 |
157 |
147 |
317 |
1,450 |
1,475 |
256 |
246 |
236 |
226 |
216 |
206 |
196 |
186 |
176 |
166 |
156 |
326 |
1,475 |
1,500 |
264.5 |
254.5 |
244.5 |
234.5 |
224.5 |
214.5 |
204.5 |
194.5 |
184.5 |
174.5 |
164.5 |
334.5 |
1,500 |
1,525 |
273.5 |
263.5 |
253.5 |
243.5 |
233.5 |
223.5 |
213.5 |
203.5 |
193.5 |
183.5 |
173.5 |
343.5 |
1,525 |
1,550 |
282 |
272 |
262 |
252 |
242 |
232 |
222 |
212 |
202 |
192 |
182 |
353.5 |
1,550 |
1,575 |
291 |
281 |
271 |
261 |
251 |
241 |
231 |
221 |
211 |
201 |
191 |
363.5 |
1,575 |
1,600 |
299.5 |
289.5 |
279.5 |
269.5 |
259.5 |
249.5 |
239.5 |
229.5 |
219.5 |
209.5 |
199.5 |
373.5 |
1,600 |
1,625 |
308.5 |
298.5 |
288.5 |
278.5 |
268.5 |
258.5 |
248.5 |
238.5 |
228.5 |
218.5 |
208.5 |
383.5 |
1,625 |
1,650 |
317 |
307 |
297 |
287 |
277 |
267 |
257 |
247 |
237 |
227 |
217 |
393.5 |
1,650 |
1,675 |
326 |
316 |
306 |
296 |
286 |
276 |
266 |
256 |
246 |
236 |
226 |
403.5 |
1,675 |
1,700 |
334.5 |
324.5 |
314.5 |
304.5 |
294.5 |
284.5 |
274.5 |
264.5 |
254.5 |
244.5 |
234.5 |
413.5 |
1,700 |
1,725 |
343.5 |
333.5 |
323.5 |
313.5 |
303.5 |
293.5 |
283.5 |
273.5 |
263.5 |
253.5 |
243.5 |
423.5 |
1,725 |
1,750 |
353.5 |
343.5 |
333.5 |
323.5 |
313.5 |
303.5 |
293.5 |
283.5 |
273.5 |
263.5 |
253.5 |
433.5 |
1,750 |
1,775 |
363.5 |
353.5 |
343.5 |
333.5 |
323.5 |
313.5 |
303.5 |
293.5 |
283.5 |
273.5 |
263.5 |
443.5 |
1,775 |
1,800 |
373.5 |
363.5 |
353.5 |
343.5 |
333.5 |
323.5 |
313.5 |
303.5 |
293.5 |
283.5 |
273.5 |
453.5 |
1,800 |
1,825 |
383.5 |
373.5 |
363.5 |
353.5 |
343.5 |
333.5 |
323.5 |
313.5 |
303.5 |
293.5 |
283.5 |
463.5 |
1,825 |
1,850 |
393.5 |
383.5 |
373.5 |
363.5 |
353.5 |
343.5 |
333.5 |
323.5 |
313.5 |
303.5 |
293.5 |
473.5 |
1,850 |
1,875 |
403.5 |
393.5 |
383.5 |
373.5 |
363.5 |
353.5 |
343.5 |
333.5 |
323.5 |
313.5 |
303.5 |
483.5 |
1,875 |
1,900 |
413.5 |
403.5 |
393.5 |
383.5 |
373.5 |
363.5 |
353.5 |
343.5 |
333.5 |
323.5 |
313.5 |
493.5 |
1,900 |
1,925 |
423.5 |
413.5 |
403.5 |
393.5 |
383.5 |
373.5 |
363.5 |
353.5 |
343.5 |
333.5 |
323.5 |
503.5 |
1,925 |
1,950 |
433.5 |
423.5 |
413.5 |
403.5 |
393.5 |
383.5 |
373.5 |
363.5 |
353.5 |
343.5 |
333.5 |
514 |
1,950 |
1,975 |
443.5 |
433.5 |
423.5 |
413.5 |
403.5 |
393.5 |
383.5 |
373.5 |
363.5 |
353.5 |
343.5 |
525 |
1,975 |
2,000 |
453.5 |
443.5 |
433.5 |
423.5 |
413.5 |
403.5 |
393.5 |
383.5 |
373.5 |
363.5 |
353.5 |
536.5 |
2,000 |
2,025 |
463.5 |
453.5 |
443.5 |
433.5 |
423.5 |
413.5 |
403.5 |
393.5 |
383.5 |
373.5 |
363.5 |
547.5 |
2,025 |
2,050 |
473.5 |
463.5 |
453.5 |
443.5 |
433.5 |
423.5 |
413.5 |
403.5 |
393.5 |
383.5 |
373.5 |
559 |
2,050 |
2,075 |
483.5 |
473.5 |
463.5 |
453.5 |
443.5 |
433.5 |
423.5 |
413.5 |
403.5 |
393.5 |
383.5 |
570 |
2,075 |
2,100 |
493.5 |
483.5 |
473.5 |
463.5 |
453.5 |
443.5 |
433.5 |
423.5 |
413.5 |
403.5 |
393.5 |
581.5 |
2,100 |
2,125 |
503.5 |
493.5 |
483.5 |
473.5 |
463.5 |
453.5 |
443.5 |
433.5 |
423.5 |
413.5 |
403.5 |
592.5 |
2,125 |
2,150 |
514 |
504 |
494 |
484 |
474 |
464 |
454 |
444 |
434 |
424 |
414 |
604 |
2,150 |
2,175 |
525 |
515 |
505 |
495 |
485 |
475 |
465 |
455 |
445 |
435 |
425 |
615 |
2,175 |
2,200 |
536.5 |
526.5 |
516.5 |
506.5 |
496.5 |
486.5 |
476.5 |
466.5 |
456.5 |
446.5 |
436.5 |
626.5 |
2,200 |
2,225 |
547.5 |
537.5 |
527.5 |
517.5 |
507.5 |
497.5 |
487.5 |
477.5 |
467.5 |
457.5 |
447.5 |
637.5 |
2,225 |
2,250 |
559 |
549 |
539 |
529 |
519 |
509 |
499 |
489 |
479 |
469 |
459 |
649 |
2,250 |
2,275 |
570 |
560 |
550 |
540 |
530 |
520 |
510 |
500 |
490 |
480 |
470 |
660 |
2,275 |
2,300 |
581.5 |
571.5 |
561.5 |
551.5 |
541.5 |
531.5 |
521.5 |
511.5 |
501.5 |
491.5 |
481.5 |
671.5 |
2,300 |
2,325 |
592.5 |
582.5 |
572.5 |
562.5 |
552.5 |
542.5 |
532.5 |
522.5 |
512.5 |
502.5 |
492.5 |
682.5 |
2,325 |
2,350 |
604 |
594 |
584 |
574 |
564 |
554 |
544 |
534 |
524 |
514 |
504 |
694 |
2,350 |
2,375 |
615 |
605 |
595 |
585 |
575 |
565 |
555 |
545 |
535 |
525 |
515 |
706 |
2,375 |
2,400 |
626.5 |
616.5 |
606.5 |
596.5 |
586.5 |
576.5 |
566.5 |
556.5 |
546.5 |
536.5 |
526.5 |
718.5 |
2,400 |
2,425 |
637.5 |
627.5 |
617.5 |
607.5 |
597.5 |
587.5 |
577.5 |
567.5 |
557.5 |
547.5 |
537.5 |
731 |
2,425 |
2,450 |
649 |
639 |
629 |
619 |
609 |
599 |
589 |
579 |
569 |
559 |
549 |
743.5 |
2,450 |
2,475 |
660 |
650 |
640 |
630 |
620 |
610 |
600 |
590 |
580 |
570 |
560 |
756 |
2,475 |
2,500 |
671.5 |
661.5 |
651.5 |
641.5 |
631.5 |
621.5 |
611.5 |
601.5 |
591.5 |
581.5 |
571.5 |
768.5 |
2,500 |
2,525 |
682.5 |
672.5 |
662.5 |
652.5 |
642.5 |
632.5 |
622.5 |
612.5 |
602.5 |
592.5 |
582.5 |
781 |
2,525 |
2,550 |
694 |
684 |
674 |
664 |
654 |
644 |
634 |
624 |
614 |
604 |
594 |
793.5 |
2,550円 |
706 |
696 |
686 |
676 |
666 |
656 |
646 |
636 |
626 |
616 |
606 |
806 |
|
2,550円を超える金額 |
2,550円の場合の税額に、給與の金額のうち2,550円を超える金額の50%に相当する金額を加算した金額 |
||||||||||||
扶養親族の数が10人を超える場合には、扶養親族の数が10人の場合の税額から、その10人を超える1人ごとに10円を控除した金額 |
その旬の給與の金額 |
甲 第三十八條第一項第一号の規定による税額 |
乙 第三十八條第一項第四号の規定による税額 |
|||||||||||
扶養親族の数 | |||||||||||||
0人 |
1人 |
2人 |
3人 |
4人 |
5人 |
6人 |
7人 |
8人 |
9人 |
10人 |
|||
以上 |
未満 |
税額 |
|||||||||||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
給與の金額の16%に相当する金額 |
180円未満 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
||
円 |
|||||||||||||
180 |
200 |
2 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
28.8 |
200 |
220 |
5.2 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
32 |
220 |
240 |
8.4 |
1.7 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
35.2 |
240 |
260 |
11.6 |
4.9 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
38.4 |
260 |
280 |
14.8 |
8.1 |
1.4 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
41.6 |
280 |
300 |
18 |
11.3 |
4.6 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
44.8 |
300 |
320 |
21.2 |
14.5 |
7.8 |
1.1 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
48 |
320 |
340 |
24.4 |
17.7 |
11 |
4.3 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
51.2 |
340 |
360 |
27.6 |
20.9 |
14.2 |
7.5 |
0.9 |
0 |
0 |
0 |
0 |
0 |
0 |
54.4 |
360 |
380 |
30.8 |
24.1 |
17.4 |
10.7 |
4.1 |
0 |
0 |
0 |
0 |
0 |
0 |
58.1 |
380 |
400 |
34 |
27.3 |
20.6 |
13.9 |
7.3 |
0.6 |
0 |
0 |
0 |
0 |
0 |
62.1 |
400 |
420 |
37.2 |
30.5 |
23.8 |
17.1 |
10.5 |
3.8 |
0 |
0 |
0 |
0 |
0 |
66.1 |
420 |
440 |
40.4 |
33.7 |
27 |
20.3 |
13.7 |
7 |
0.3 |
0 |
0 |
0 |
0 |
70.1 |
440 |
460 |
43.6 |
36.9 |
30.2 |
23.5 |
16.9 |
10.2 |
3.5 |
0 |
0 |
0 |
0 |
74.1 |
460 |
480 |
46.8 |
40.1 |
33.4 |
26.7 |
20.1 |
13.4 |
6.7 |
0.1 |
0 |
0 |
0 |
78.1 |
480 |
500 |
50 |
43.3 |
36.6 |
29.9 |
23.3 |
16.6 |
9.9 |
3.3 |
0 |
0 |
0 |
82.1 |
500 |
520 |
53.2 |
46.5 |
39.8 |
33.1 |
26.5 |
19.8 |
13.1 |
6.5 |
0 |
0 |
0 |
86.1 |
520 |
540 |
56.6 |
49.9 |
43.2 |
36.5 |
29.9 |
23.2 |
16.5 |
9.9 |
3.2 |
0 |
0 |
90.1 |
540 |
560 |
60.6 |
53.9 |
47.2 |
40.5 |
33.9 |
27.2 |
20.5 |
13.9 |
7.2 |
0.5 |
0 |
94.8 |
560 |
580 |
64.6 |
57.9 |
51.2 |
44.5 |
37.9 |
31.2 |
24.5 |
17.9 |
11.2 |
4.5 |
0 |
99.6 |
580 |
600 |
68.6 |
61.9 |
55.2 |
48.5 |
41.9 |
35.2 |
28.5 |
21.9 |
15.2 |
8.5 |
1.9 |
104.4 |
600 |
620 |
72.6 |
65.9 |
59.2 |
52.5 |
45.9 |
39.2 |
32.5 |
25.9 |
19.2 |
12.5 |
5.9 |
109.2 |
620 |
640 |
76.6 |
69.9 |
63.2 |
56.5 |
49.9 |
43.2 |
36.5 |
29.9 |
23.2 |
16.5 |
9.9 |
114 |
640 |
660 |
80.6 |
73.9 |
67.2 |
60.5 |
53.9 |
47.2 |
40.5 |
33.9 |
27.2 |
20.5 |
13.9 |
118.8 |
660 |
680 |
84.6 |
77.9 |
71.2 |
64.5 |
57.9 |
51.2 |
44.5 |
37.9 |
31.2 |
24.5 |
17.9 |
123.6 |
680 |
700 |
88.6 |
81.9 |
75.2 |
68.5 |
61.9 |
55.2 |
48.5 |
41.9 |
35.2 |
28.5 |
21.9 |
128.4 |
700 |
720 |
93 |
86.3 |
79.7 |
73 |
66.3 |
59.7 |
53 |
46.3 |
39.6 |
33 |
26.3 |
133.4 |
720 |
740 |
97.8 |
91.1 |
84.5 |
77.8 |
71.1 |
64.5 |
57.8 |
51.1 |
44.4 |
37.8 |
31.1 |
139 |
740 |
760 |
102.6 |
95.9 |
89.3 |
82.6 |
75.9 |
69.3 |
62.6 |
55.9 |
49.2 |
42.6 |
35.9 |
144.6 |
760 |
780 |
107.4 |
100.7 |
94.1 |
87.4 |
80.7 |
74.1 |
67.4 |
60.7 |
54 |
47.4 |
40.7 |
150.2 |
780 |
800 |
112.2 |
105.5 |
98.9 |
92.2 |
85.5 |
78.9 |
72.2 |
65.5 |
58.8 |
52.2 |
45.5 |
155.8 |
800 |
820 |
117 |
110.3 |
103.7 |
97 |
90.3 |
83.7 |
77 |
70.3 |
63.6 |
57 |
50.3 |
161.4 |
820 |
840 |
121.8 |
115.1 |
108.5 |
101.8 |
95.1 |
88.5 |
81.8 |
75.1 |
68.4 |
61.8 |
55.1 |
167 |
840 |
860 |
126.9 |
120.2 |
113.6 |
106.9 |
100.2 |
93.6 |
86.9 |
80.2 |
73.5 |
66.9 |
60.2 |
173 |
860 |
880 |
133.1 |
126.4 |
119.7 |
113 |
106.4 |
99.7 |
93 |
86.4 |
79.7 |
73 |
66.4 |
180 |
880 |
900 |
140.1 |
133.4 |
126.7 |
120 |
113.4 |
106.7 |
100 |
93.4 |
86.7 |
80 |
73.4 |
187 |
900 |
920 |
147.1 |
140.4 |
133.7 |
127 |
120.4 |
113.7 |
107 |
100.4 |
93.7 |
87 |
80.4 |
194 |
920 |
940 |
154.1 |
147.4 |
140.7 |
134 |
127.4 |
120.7 |
114 |
107.4 |
100.7 |
94 |
87.4 |
201 |
940 |
960 |
161.1 |
154.4 |
147.7 |
141 |
134.4 |
127.7 |
121 |
114.4 |
107.7 |
101 |
94.4 |
208 |
960 |
980 |
168.1 |
161.4 |
154.7 |
148 |
141.4 |
134.7 |
128 |
121.4 |
114.7 |
108 |
101.4 |
215 |
980 |
1,000 |
175.1 |
168.4 |
161.7 |
155 |
148.4 |
141.7 |
135 |
128.4 |
121.7 |
115 |
108.4 |
222 |
1,000 |
1,020 |
182.1 |
175.4 |
168.7 |
162 |
155.4 |
148.7 |
142 |
135.4 |
128.7 |
122 |
115.4 |
229 |
1,020 |
1,040 |
189.1 |
182.4 |
175.7 |
169 |
162.4 |
155.7 |
149 |
142.4 |
135.7 |
129 |
122.4 |
236.9 |
その旬の給與の金額 |
甲 第三十八條第一項第一号の規定による税額 |
乙 第三十八條第一項第四号の規定による税額 |
|||||||||||
扶養親族の数 | |||||||||||||
0人 |
1人 |
2人 |
3人 |
4人 |
5人 |
6人 |
7人 |
8人 |
9人 |
10人 |
|||
以上 |
未満 |
税額 |
|||||||||||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
1,040 |
1,060 |
196.1 |
189.4 |
182.7 |
176 |
169.4 |
162.7 |
156 |
149.4 |
142.7 |
136 |
129.4 |
244.9 |
1,060 |
1,080 |
203.1 |
196.4 |
189.7 |
183 |
176.4 |
169.7 |
163 |
156.4 |
149.7 |
143 |
136.4 |
252.9 |
1,080 |
1,100 |
210.1 |
203.4 |
196.7 |
190 |
183.4 |
176.7 |
170 |
163.4 |
156.7 |
150 |
143.4 |
260.9 |
1,100 |
1,120 |
217.1 |
210.4 |
203.7 |
197 |
190.4 |
183.7 |
177 |
170.4 |
163.7 |
157 |
150.4 |
268.9 |
1,120 |
1,140 |
224.1 |
217.4 |
210.7 |
204 |
197.4 |
190.7 |
184 |
177.4 |
170.7 |
164 |
157.4 |
276.9 |
1,140 |
1,160 |
231.3 |
224.6 |
218 |
211.3 |
204.6 |
198 |
191.3 |
184.6 |
177.9 |
171.3 |
164.6 |
284.9 |
1,160 |
1,180 |
239.3 |
232.6 |
226 |
219.3 |
212.6 |
206 |
199.3 |
192.6 |
185.9 |
179.3 |
172.6 |
292.9 |
1,180 |
1,200 |
247.3 |
240.6 |
234 |
227.3 |
220.6 |
214 |
207.3 |
200.6 |
193.9 |
187.3 |
180.6 |
300.9 |
1,200 |
1,220 |
255.3 |
248.6 |
242 |
235.3 |
228.6 |
222 |
215.3 |
208.6 |
201.9 |
195.3 |
188.6 |
308.9 |
1,220 |
1,240 |
263.3 |
256.6 |
250 |
243.3 |
236.6 |
230 |
223.3 |
216.6 |
209.9 |
203.3 |
196.6 |
316.9 |
1,240 |
1,260 |
271.3 |
264.6 |
258 |
251.3 |
244.6 |
238 |
231.3 |
224.6 |
217.9 |
211.3 |
204.6 |
324.9 |
1,260 |
1,280 |
279.3 |
272.6 |
266 |
259.3 |
252.6 |
246 |
239.3 |
232.6 |
225.9 |
219.3 |
212.6 |
332.9 |
1,280 |
1,300 |
287.3 |
280.6 |
274 |
267.3 |
260.6 |
254 |
247.3 |
240.6 |
233.9 |
227.3 |
220.6 |
341 |
1,300 |
1,320 |
295.3 |
288.6 |
282 |
275.3 |
268.6 |
262 |
255.3 |
248.6 |
241.9 |
235.3 |
228.6 |
350 |
1,320 |
1,340 |
303.3 |
296.6 |
290 |
283.3 |
276.6 |
270 |
263.3 |
256.6 |
249.9 |
243.3 |
236.6 |
359 |
1,340 |
1,360 |
311.3 |
304.6 |
298 |
291.3 |
284.6 |
278 |
271.3 |
264.6 |
257.9 |
251.3 |
244.6 |
368 |
1,360 |
1,380 |
319.3 |
312.6 |
306 |
299.3 |
292.6 |
286 |
279.3 |
272.6 |
265.9 |
259.3 |
252.6 |
377 |
1,380 |
1,400 |
327.3 |
320.6 |
314 |
307.3 |
300.6 |
294 |
287.3 |
280.6 |
273.9 |
267.3 |
260.6 |
386 |
1,400 |
1,420 |
335.3 |
328.6 |
322 |
315.3 |
308.6 |
302 |
295.3 |
288.6 |
281.9 |
275.3 |
268.6 |
395 |
1,420 |
1,440 |
343.7 |
337 |
330.3 |
323.6 |
317 |
310.3 |
303.6 |
297 |
290.3 |
283.6 |
277 |
404 |
1,440 |
1,460 |
352.7 |
346 |
339.3 |
332.6 |
326 |
319.3 |
312.6 |
306 |
299.3 |
292.6 |
286 |
413 |
1,460 |
1,480 |
361.7 |
355 |
348.3 |
341.6 |
335 |
328.3 |
321.6 |
315 |
308.3 |
301.6 |
295 |
422 |
1,480 |
1,500 |
370.7 |
364 |
357.3 |
350.6 |
344 |
337.3 |
330.6 |
324 |
317.3 |
310.6 |
304 |
431 |
1,500 |
1,520 |
379.7 |
373 |
366.3 |
359.6 |
353 |
346.3 |
339.6 |
333 |
326.2 |
319.6 |
313 |
440 |
1,520 |
1,540 |
388.7 |
382 |
375.3 |
368.6 |
362 |
355.3 |
348.6 |
342 |
335.3 |
328.6 |
322 |
449 |
1,540 |
1,560 |
397.7 |
391 |
384.3 |
377.6 |
371 |
364.3 |
357.6 |
351 |
344.3 |
337.6 |
331 |
458 |
1,560 |
1,580 |
406.7 |
400 |
393.3 |
386.6 |
380 |
373.3 |
366.6 |
360 |
353.3 |
346.6 |
340 |
467.2 |
1,580 |
1,600 |
415.7 |
409 |
402.3 |
395.6 |
389 |
382.3 |
375.6 |
369 |
362.3 |
355.6 |
349 |
477.2 |
1,600 |
1,620 |
424.7 |
418 |
411.3 |
404.6 |
398 |
391.3 |
384.6 |
378 |
371.3 |
364.6 |
358 |
487.2 |
1,620 |
1,640 |
433.7 |
427 |
420.3 |
413.6 |
407 |
400.3 |
393.6 |
387 |
380.3 |
373.6 |
367 |
497.2 |
1,640 |
1,660 |
422.7 |
436 |
429.3 |
422.6 |
416 |
409.3 |
402.6 |
396 |
389.3 |
382.6 |
376 |
507.2 |
1,660 |
1,680 |
451.7 |
445 |
438.3 |
431.6 |
425 |
418.3 |
411.6 |
405 |
398.3 |
391.6 |
385 |
517.2 |
1,680 |
1,700 |
460.7 |
454 |
447.3 |
440.6 |
434 |
427.3 |
420.6 |
414 |
407.3 |
400.6 |
394 |
527.2 |
1,700円 |
470.2 |
463.5 |
456.8 |
450.1 |
443.5 |
436.8 |
430.1 |
423.5 |
416.8 |
410.1 |
403.5 |
537.2 |
|
1,7000円を超える金額 |
1,700円の場合の税額に、給與の金額のうち1,700円を超える金額の50%に相当する金額を加算した金額 |
||||||||||||
扶養親族の数が10人を超える場合には、扶養親族の数が10人の場合の税額から、その10人を超える1人ごとに6円70銭を控除した金額。 |
その週の給與の金額 |
甲 第三十八條第一項第一号の規定による税額 |
乙 第三十八條第一項第四号の規定による税額 |
|||||||||||
扶養親族の数 | |||||||||||||
0人 |
1人 |
2人 |
3人 |
4人 |
5人 |
6人 |
7人 |
8人 |
9人 |
10人 |
|||
以上 |
未満 |
税額 |
|||||||||||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
給與の金額の16%に相当する金額 |
120円未満 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
||
円 |
|||||||||||||
120 |
130 |
0.4 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
19.2 |
130 |
140 |
2 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
20.8 |
140 |
150 |
3.6 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
22.4 |
150 |
160 |
5.2 |
0.5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
24 |
160 |
170 |
6.8 |
2.1 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
25.6 |
170 |
180 |
8.4 |
3.7 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
27.2 |
180 |
190 |
10 |
5.3 |
0.6 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
28.8 |
190 |
200 |
11.6 |
6.9 |
2.2 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
30.4 |
200 |
210 |
13.2 |
8.5 |
3.8 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
32 |
210 |
220 |
14.8 |
10.1 |
5.4 |
0.7 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
33.6 |
220 |
230 |
16.4 |
11.7 |
7 |
2.3 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
35.2 |
230 |
240 |
18 |
13.3 |
8.6 |
3.9 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
36.8 |
240 |
250 |
19.6 |
14.9 |
10.2 |
5.5 |
0.9 |
0 |
0 |
0 |
0 |
0 |
0 |
38.4 |
250 |
260 |
21.2 |
16.5 |
11.8 |
7.1 |
2.5 |
0 |
0 |
0 |
0 |
0 |
0 |
40.2 |
260 |
270 |
22.8 |
18.1 |
13.4 |
8.7 |
4.1 |
0 |
0 |
0 |
0 |
0 |
0 |
42.2 |
270 |
280 |
24.4 |
19.7 |
15 |
10.3 |
5.7 |
1 |
0 |
0 |
0 |
0 |
0 |
44.2 |
280 |
290 |
26 |
21.3 |
16.6 |
11.9 |
7.3 |
2.6 |
0 |
0 |
0 |
0 |
0 |
46.2 |
290 |
300 |
27.6 |
22.9 |
18.2 |
13.5 |
8.9 |
4.2 |
0 |
0 |
0 |
0 |
0 |
48.2 |
300 |
310 |
29.2 |
24.5 |
19.8 |
15.1 |
10.5 |
5.8 |
1.1 |
0 |
0 |
0 |
0 |
50.2 |
310 |
320 |
30.8 |
26.1 |
21.4 |
16.7 |
12.1 |
7.4 |
2.7 |
0 |
0 |
0 |
0 |
52.2 |
320 |
330 |
32.4 |
27.7 |
23 |
18.3 |
13.7 |
9 |
4.3 |
0 |
0 |
0 |
0 |
54.2 |
330 |
340 |
34 |
29.3 |
24.6 |
19.9 |
15.3 |
10.6 |
5.9 |
1.3 |
0 |
0 |
0 |
56.2 |
340 |
350 |
35.6 |
30.9 |
26.2 |
21.5 |
16.9 |
12.2 |
7.5 |
2.9 |
0 |
0 |
0 |
58.2 |
350 |
360 |
37.2 |
32.5 |
27.8 |
23.1 |
18.5 |
13.8 |
9.1 |
4.5 |
0 |
0 |
0 |
60.2 |
360 |
370 |
38.8 |
34.1 |
29.4 |
24.7 |
20.1 |
15.4 |
10.7 |
6.1 |
1.4 |
0 |
0 |
62.2 |
370 |
380 |
40.7 |
36 |
31.4 |
26.7 |
22 |
17.4 |
12.7 |
8 |
3.3 |
0 |
0 |
64.4 |
380 |
390 |
42.7 |
38 |
33.4 |
28.7 |
24 |
19.4 |
14.7 |
10 |
5.3 |
0.7 |
0 |
66.8 |
390 |
400 |
44.7 |
40 |
35.4 |
30.7 |
26 |
21.4 |
16.7 |
12 |
7.3 |
2.7 |
0 |
69.2 |
400 |
410 |
46.7 |
42 |
37.4 |
32.7 |
28 |
23.4 |
18.7 |
14 |
9.3 |
4.7 |
0 |
71.6 |
410 |
420 |
48.7 |
44 |
39.4 |
34.7 |
30 |
25.4 |
20.7 |
16 |
11.3 |
6.7 |
2 |
74 |
420 |
430 |
50.7 |
46 |
41.4 |
36.7 |
32 |
27.4 |
22.7 |
18 |
13.3 |
8.7 |
4 |
76.4 |
430 |
440 |
52.7 |
48 |
43.4 |
38.7 |
34 |
29.4 |
24.7 |
20 |
15.3 |
10.7 |
6 |
78.8 |
440 |
450 |
54.7 |
50 |
45.4 |
40.7 |
36 |
31.4 |
26.7 |
22 |
17.3 |
12.7 |
8 |
81.2 |
450 |
460 |
56.7 |
52 |
47.4 |
42.7 |
38 |
33.4 |
28.7 |
24 |
19.3 |
14.7 |
10 |
83.6 |
460 |
470 |
58.7 |
54 |
49.4 |
44.7 |
40 |
35.4 |
30.7 |
26 |
21.3 |
16.7 |
12 |
86 |
470 |
480 |
60.7 |
56 |
51.4 |
46.7 |
42 |
37.4 |
32.7 |
28 |
23.3 |
18.7 |
14 |
88.4 |
480 |
490 |
62.7 |
58 |
53.4 |
48.7 |
44 |
39.4 |
34.7 |
30 |
25.3 |
20.7 |
16 |
90.8 |
490 |
500 |
65 |
60.3 |
55.7 |
51 |
46.3 |
41.7 |
37 |
32.3 |
27.6 |
23 |
18.3 |
93.4 |
500 |
510 |
67.4 |
62.7 |
58.1 |
53.4 |
48.7 |
44.1 |
39.4 |
34.7 |
30 |
25.4 |
20.7 |
96.2 |
510 |
520 |
69.8 |
65.1 |
60.5 |
55.8 |
51.1 |
46.5 |
41.8 |
37.1 |
32.4 |
27.8 |
23.1 |
99 |
520 |
530 |
72.2 |
67.5 |
62.9 |
58.2 |
53.5 |
48.9 |
44.2 |
39.5 |
34.8 |
30.2 |
25.5 |
101.8 |
530 |
540 |
74.6 |
69.9 |
65.3 |
60.6 |
55.9 |
51.3 |
46.6 |
41.9 |
37.2 |
32.6 |
27.9 |
104.6 |
その週の給與の金額 |
甲 第三十八條第一項第一号の規定による税額 |
乙 第三十八條第一項第四号の規定による税額 |
|||||||||||
扶養親族の数 | |||||||||||||
0人 |
1人 |
2人 |
3人 |
4人 |
5人 |
6人 |
7人 |
8人 |
9人 |
10人 |
|||
以上 |
未満 |
税額 |
|||||||||||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
540 |
550 |
77 |
72.3 |
67.7 |
63 |
58.3 |
53.7 |
49 |
44.3 |
39.6 |
35 |
30.3 |
107.4 |
550 |
560 |
79.4 |
74.7 |
70.1 |
65.4 |
60.7 |
56.1 |
51.4 |
46.7 |
42 |
37.4 |
32.7 |
110.2 |
560 |
570 |
81.8 |
77.1 |
72.5 |
67.8 |
63.1 |
58.5 |
53.8 |
49.1 |
44.4 |
39.8 |
35.1 |
113 |
570 |
580 |
84.2 |
79.5 |
74.9 |
70.2 |
65.5 |
60.9 |
56.2 |
51.5 |
46.8 |
42.2 |
37.5 |
115.8 |
580 |
590 |
86.6 |
81.9 |
77.3 |
72.6 |
67.9 |
63.3 |
58.6 |
53.9 |
49.2 |
44.6 |
39.9 |
118.6 |
590 |
600 |
89.3 |
84.6 |
80 |
75.3 |
70.6 |
66 |
61.3 |
56.6 |
51.9 |
47.3 |
42.6 |
121.7 |
600 |
610 |
92.3 |
87.6 |
83 |
78.3 |
73.6 |
69 |
64.3 |
59.6 |
54.9 |
50.3 |
45.6 |
125.2 |
610 |
620 |
95.8 |
91.1 |
86.5 |
81.8 |
77.1 |
72.5 |
67.8 |
63.1 |
58.4 |
53.8 |
49.1 |
128.7 |
620 |
630 |
99.3 |
94.6 |
90 |
85.3 |
80.6 |
76 |
71.3 |
66.6 |
61.9 |
57.3 |
52.6 |
132.2 |
630 |
640 |
102.8 |
98.1 |
93.5 |
88.8 |
84.1 |
79.5 |
74.8 |
70.1 |
65.4 |
60.8 |
56.1 |
135.7 |
640 |
650 |
106.3 |
101.6 |
97 |
92.3 |
87.6 |
83 |
78.3 |
73.6 |
68.9 |
64.3 |
59.6 |
139.2 |
650 |
660 |
109.8 |
105.1 |
100.5 |
95.8 |
91.1 |
86.5 |
81.8 |
77.1 |
72.4 |
67.8 |
63.1 |
142.7 |
660 |
670 |
113.3 |
108.6 |
104 |
99.3 |
94.6 |
90 |
85.3 |
80.6 |
75.9 |
71.3 |
66.6 |
146.2 |
670 |
680 |
116.8 |
112.1 |
107.5 |
102.8 |
98.1 |
93.5 |
88.8 |
84.1 |
79.4 |
74.8 |
70.1 |
149.7 |
680 |
690 |
120.3 |
115.6 |
111 |
106.3 |
101.6 |
97 |
92.3 |
87.6 |
82.9 |
78.3 |
73.6 |
153.2 |
690 |
700 |
123.8 |
119.1 |
114.5 |
109.8 |
105.1 |
100.5 |
95.8 |
91.1 |
86.4 |
81.8 |
77.1 |
156.7 |
700 |
710 |
127.3 |
122.6 |
118 |
113.3 |
108.6 |
104 |
99.3 |
94.6 |
89.9 |
85.3 |
80.6 |
160.2 |
710 |
720 |
130.8 |
126.1 |
121.5 |
116.8 |
112.1 |
107.5 |
102.8 |
98.1 |
93.4 |
88.8 |
84.1 |
164.2 |
720 |
730 |
134.3 |
129.1 |
125 |
120.3 |
115.6 |
111 |
106.3 |
101.6 |
96.9 |
92.3 |
87.6 |
168.2 |
730 |
740 |
137.8 |
133.1 |
128.5 |
123.8 |
119.1 |
114.5 |
109.8 |
105.1 |
100.4 |
95.8 |
91.1 |
172.2 |
740 |
750 |
141.3 |
136.6 |
132 |
127.3 |
122.6 |
118 |
113.3 |
108.6 |
103.9 |
99.3 |
94.6 |
176.2 |
750 |
760 |
144.8 |
140.1 |
135.5 |
130.8 |
126.1 |
121.5 |
116.8 |
112.1 |
107.4 |
102.8 |
98.1 |
180.2 |
760 |
770 |
148.3 |
143.6 |
139 |
134.3 |
129.6 |
125 |
120.3 |
115.6 |
110.9 |
106.3 |
101.6 |
184.2 |
770 |
780 |
151.8 |
147.1 |
142.5 |
137.8 |
133.1 |
128.5 |
123.8 |
119.1 |
114.4 |
109.8 |
105.1 |
188.2 |
780 |
790 |
155.3 |
150.6 |
146 |
141.3 |
136.6 |
132 |
127.3 |
122.6 |
117.9 |
113.3 |
108.6 |
192.2 |
790 |
800 |
158.8 |
154.1 |
149.5 |
144.8 |
140.1 |
135.5 |
130.8 |
126.1 |
121.4 |
116.8 |
112.1 |
196.2 |
800 |
810 |
162.6 |
157.9 |
153.2 |
148.5 |
143.9 |
139.2 |
134.5 |
129.9 |
125.2 |
120.5 |
115.9 |
200.2 |
810 |
820 |
166.6 |
161.9 |
157.2 |
152.5 |
147.9 |
143.2 |
138.5 |
133.9 |
129.2 |
124.5 |
119.9 |
204.2 |
820 |
830 |
170.6 |
165.9 |
161.2 |
156.5 |
151.9 |
147.2 |
142.5 |
137.9 |
133.2 |
128.5 |
123.9 |
208.2 |
830 |
840 |
174.6 |
169.9 |
165.2 |
160.5 |
155.9 |
151.2 |
146.5 |
141.9 |
137.2 |
132.5 |
127.9 |
212.2 |
840 |
850 |
178.6 |
173.9 |
169.2 |
164.5 |
159.9 |
155.2 |
150.5 |
145.9 |
141.2 |
136.5 |
131.9 |
216.2 |
850 |
860 |
182.6 |
177.9 |
173.2 |
168.5 |
163.9 |
159.2 |
154.5 |
149.9 |
145.2 |
140.5 |
135.9 |
220.2 |
860 |
870 |
186.6 |
181.9 |
177.2 |
172.5 |
167.9 |
163.2 |
158.5 |
153.9 |
149.2 |
144.5 |
139.9 |
224.2 |
870 |
880 |
190.6 |
185.9 |
181.2 |
176.5 |
171.9 |
167.2 |
162.5 |
157.9 |
153.2 |
148.5 |
143.9 |
228.2 |
880 |
890 |
194.6 |
189.9 |
185.2 |
180.5 |
175.9 |
171.2 |
166.5 |
161.9 |
157.2 |
152.5 |
147.9 |
232.2 |
890 |
900 |
198.6 |
193.9 |
189.2 |
184.5 |
179.9 |
175.2 |
170.5 |
165.9 |
161.2 |
156.5 |
151.9 |
236.2 |
900 |
910 |
202.6 |
197.9 |
193.2 |
188.5 |
183.9 |
179.2 |
174.5 |
169.9 |
165.2 |
160.5 |
155.9 |
240.4 |
910 |
920 |
206.6 |
201.9 |
197.2 |
192.5 |
187.9 |
183.2 |
178.5 |
173.9 |
169.2 |
164.5 |
159.9 |
244.9 |
920 |
930 |
210.6 |
205.9 |
201.2 |
196.5 |
191.9 |
187.2 |
182.5 |
177.9 |
173.2 |
168.5 |
163.9 |
249.4 |
930 |
640 |
214.6 |
209.9 |
205.2 |
200.5 |
195.9 |
191.2 |
186.5 |
181.9 |
177.2 |
172.5 |
167.9 |
253.9 |
940 |
950 |
218.6 |
213.9 |
209.2 |
204.5 |
199.9 |
195.2 |
190.5 |
185.9 |
181.2 |
176.5 |
171.9 |
258.4 |
950 |
960 |
222.6 |
217.9 |
213.2 |
208.5 |
203.9 |
199.2 |
194.5 |
189.9 |
185.2 |
180.5 |
175.9 |
262.9 |
960 |
970 |
226.6 |
221.9 |
217.2 |
212.5 |
207.9 |
203.2 |
198.5 |
193.9 |
189.2 |
184.5 |
179.9 |
267.4 |
その週の給與の金額 |
甲 第三十八條第一項第一号の規定による税額 |
乙 第三十八條第一項第四号の規定による税額 |
|||||||||||
扶養親族の数 | |||||||||||||
0人 |
1人 |
2人 |
3人 |
4人 |
5人 |
6人 |
7人 |
8人 |
9人 |
10人 |
|||
以上 |
未満 |
税額 |
|||||||||||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
970 |
980 |
230.6 |
225.9 |
221.2 |
216.5 |
211.9 |
207.2 |
202.5 |
197.9 |
193.2 |
188.5 |
183.9 |
271.9 |
980 |
990 |
234.6 |
229.9 |
225.2 |
220.5 |
215.9 |
211.2 |
206.5 |
201.9 |
197.2 |
192.5 |
187.9 |
276.4 |
990 |
1,000 |
238.6 |
233.9 |
229.3 |
224.6 |
219.9 |
215.3 |
210.6 |
205.9 |
201.2 |
196.6 |
191.9 |
280.9 |
1,000 |
1,010 |
243.1 |
238.4 |
233.8 |
229.1 |
224.4 |
219.8 |
215.1 |
210.4 |
205.7 |
201.1 |
196.4 |
285.4 |
1,010 |
1,020 |
247.6 |
242.9 |
238.3 |
233.6 |
228.9 |
224.3 |
219.6 |
214.9 |
210.2 |
205.6 |
200.9 |
289.9 |
1,020 |
1,030 |
252.1 |
247.4 |
242.8 |
238.1 |
233.4 |
228.8 |
224.1 |
219.4 |
214.7 |
210.1 |
205.4 |
294.4 |
1,030 |
1,040 |
256.6 |
251.9 |
247.3 |
242.6 |
237.9 |
233.3 |
228.6 |
223.9 |
219.2 |
214.6 |
209.9 |
298.9 |
1,040 |
1,050 |
261.1 |
256.4 |
251.8 |
247.1 |
242.4 |
237.8 |
233.1 |
228.4 |
223.7 |
219.1 |
214.4 |
303.4 |
1,050 |
1,060 |
265.6 |
260.9 |
256.3 |
251.6 |
246.9 |
242.3 |
237.6 |
232.9 |
228.2 |
223.6 |
218.9 |
307.9 |
1,060 |
1,070 |
270.1 |
265.4 |
260.8 |
256.1 |
251.4 |
246.8 |
242.1 |
237.4 |
232.7 |
228.1 |
223.4 |
312.4 |
1,070 |
1,080 |
274.6 |
269.9 |
265.3 |
260.6 |
255.9 |
251.3 |
246.6 |
241.9 |
237.2 |
232.6 |
227.9 |
316.9 |
1,080 |
1,090 |
279.1 |
274.4 |
269.8 |
265.1 |
260.4 |
255.8 |
251.1 |
246.4 |
241.7 |
237.1 |
232.4 |
321.4 |
1,090 |
1,100 |
283.6 |
278.9 |
274.3 |
269.6 |
264.9 |
260.3 |
255.6 |
250.9 |
246.2 |
241.6 |
236.9 |
325.9 |
1,100 |
1,110 |
288.1 |
283.4 |
278.8 |
274.1 |
269.4 |
264.8 |
260.1 |
255.4 |
250.7 |
246.1 |
241.4 |
330.9 |
1,110 |
1,120 |
292.6 |
287.9 |
283.3 |
278.6 |
273.9 |
269.3 |
264.6 |
259.9 |
255.2 |
250.6 |
245.9 |
335.9 |
1,120 |
1,130 |
297.1 |
292.4 |
287.8 |
283.1 |
278.4 |
273.8 |
269.1 |
264.4 |
259.7 |
255.1 |
250.4 |
340.9 |
1,130 |
1,140 |
301.6 |
296.9 |
292.3 |
287.6 |
282.9 |
278.3 |
273.6 |
268.9 |
264.2 |
259.6 |
254.9 |
345.9 |
1,140 |
1,150 |
306.1 |
301.4 |
296.8 |
292.1 |
287.4 |
282.8 |
278.1 |
273.4 |
268.7 |
264.1 |
259.4 |
350.9 |
1,150 |
1,160 |
310.6 |
305.9 |
301.3 |
296.6 |
291.9 |
287.3 |
282.6 |
277.9 |
273.2 |
268.6 |
263.9 |
355.9 |
1,160 |
1,170 |
315.1 |
310.4 |
305.8 |
301.1 |
296.4 |
291.8 |
287.1 |
282.4 |
277.7 |
273.1 |
268.4 |
360.9 |
1,170 |
1,180 |
319.6 |
314.9 |
310.3 |
305.6 |
300.9 |
296.3 |
291.6 |
286.9 |
282.2 |
277.6 |
272.9 |
365.9 |
1,180 |
1,190 |
324.1 |
319.4 |
314.8 |
310.1 |
305.4 |
300.8 |
296.1 |
291.4 |
286.7 |
282.1 |
277.4 |
370.9 |
1,190 |
1,200 |
328.9 |
324.2 |
319.6 |
314.9 |
310.2 |
305.6 |
300.9 |
296.2 |
291.5 |
286.9 |
282.2 |
375.9 |
1,200円 |
333.9 |
329.2 |
324.6 |
319.9 |
315.2 |
310.6 |
305.9 |
301.2 |
296.5 |
291.9 |
287.2 |
380.9 |
|
1,200円を超える金額 |
1,200円の場合の税額に給與の金額のうち1,200円を超える金額の50%に相当する金額を加算した金額 |
||||||||||||
扶養親族の数が10人を超える場合には、扶養親族の数が10人の場合の税額から、その10人を超える1人ごとに4円70銭を控除した金額 |
その日の給與の金額 |
甲 第三十八條第一項第一号の規定による税額 |
乙 第三十八條第一項第四号の規定による税額 |
|||||||||||
扶養親族の数 | |||||||||||||
0人 |
1人 |
2人 |
3人 |
4人 |
5人 |
6人 |
7人 |
8人 |
9人 |
10人 |
|||
以上 |
未満 |
税額 |
|||||||||||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
給與の金額の16%に相当する金額 |
18 |
円未満 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
円 |
18 |
20 |
0.2 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2.8 |
20 |
22 |
0.5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
3.2 |
22 |
24 |
0.8 |
0.1 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
3.5 |
24 |
26 |
1.1 |
0.4 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
3.8 |
26 |
28 |
1.4 |
0.7 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
4.1 |
28 |
30 |
1.8 |
1.1 |
0.4 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
4.4 |
30 |
32 |
2.1 |
1.4 |
0.7 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
4.8 |
32 |
34 |
2.4 |
1.7 |
1 |
0.3 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5.1 |
34 |
36 |
2.7 |
2 |
1.4 |
0.7 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5.4 |
36 |
38 |
3 |
2.4 |
1.7 |
1 |
0.4 |
0 |
0 |
0 |
0 |
0 |
0 |
5.8 |
38 |
40 |
3.4 |
2.7 |
2 |
1.3 |
0.7 |
0 |
0 |
0 |
0 |
0 |
0 |
6.2 |
40 |
42 |
3.7 |
3 |
2.3 |
1.7 |
1 |
0.3 |
0 |
0 |
0 |
0 |
0 |
6.6 |
42 |
44 |
4 |
3.3 |
2.7 |
2 |
1.3 |
0.6 |
0 |
0 |
0 |
0 |
0 |
7 |
44 |
46 |
4.3 |
3.6 |
3 |
2.3 |
1.6 |
1 |
0.3 |
0 |
0 |
0 |
0 |
7.4 |
46 |
48 |
4.6 |
4 |
3.3 |
2.6 |
2 |
1.3 |
0.6 |
0 |
0 |
0 |
0 |
7.8 |
48 |
50 |
5 |
4.3 |
3.6 |
2.9 |
2.3 |
1.6 |
0.9 |
0.3 |
0 |
0 |
0 |
8.2 |
50 |
52 |
5.3 |
4.6 |
3.9 |
3.3 |
2.6 |
1.9 |
1.3 |
0.6 |
0 |
0 |
0 |
8.6 |
52 |
54 |
5.6 |
4.9 |
4.3 |
3.6 |
2.9 |
2.3 |
1.6 |
0.9 |
0.3 |
0 |
0 |
9 |
54 |
56 |
6 |
5.3 |
4.7 |
4 |
3.3 |
2.7 |
2 |
1.3 |
0.7 |
0 |
0 |
9.4 |
56 |
58 |
6.4 |
5.7 |
5.1 |
4.4 |
3.7 |
3.1 |
2.4 |
1.7 |
1.1 |
0.4 |
0 |
9.9 |
58 |
60 |
6.8 |
6.1 |
5.5 |
4.8 |
4.1 |
3.5 |
2.8 |
2.1 |
1.5 |
0.8 |
0.1 |
10.4 |
60 |
62 |
7.2 |
6.5 |
5.9 |
5.2 |
4.5 |
3.9 |
3.2 |
2.5 |
1.9 |
1.2 |
0.5 |
10.9 |
62 |
64 |
7.6 |
6.9 |
6.3 |
5.6 |
4.9 |
4.3 |
3.6 |
2.9 |
2.3 |
1.6 |
0.9 |
11.4 |
64 |
66 |
8 |
7.3 |
6.7 |
6 |
5.3 |
4.7 |
4 |
3.3 |
2.7 |
2 |
1.3 |
11.8 |
66 |
68 |
8.4 |
7.7 |
7.1 |
6.4 |
5.7 |
5.1 |
4.4 |
3.7 |
3.1 |
2.4 |
1.7 |
12.3 |
68 |
70 |
8.8 |
8.1 |
7.5 |
6.8 |
6.1 |
5.5 |
4.8 |
4.1 |
3.5 |
2.8 |
2.1 |
12.8 |
70 |
72 |
9.3 |
8.6 |
7.9 |
7.2 |
6.6 |
5.9 |
5.2 |
4.6 |
3.9 |
3.2 |
2.6 |
13.3 |
72 |
74 |
9.7 |
9.1 |
8.4 |
7.7 |
7.1 |
6.4 |
5.7 |
5 |
4.4 |
3.7 |
3 |
13.9 |
74 |
76 |
10.2 |
9.5 |
8.9 |
8.2 |
7.5 |
6.9 |
6.2 |
5.5 |
4.9 |
4.2 |
3.5 |
14.4 |
76 |
78 |
10.7 |
10 |
9.4 |
8.7 |
8 |
7.3 |
6.7 |
6 |
5.3 |
4.7 |
4 |
15 |
78 |
80 |
11.2 |
10.5 |
9.8 |
9.2 |
8.5 |
7.8 |
7.2 |
6.5 |
5.8 |
5.1 |
4.5 |
15.5 |
80 |
82 |
11.7 |
11 |
10.3 |
9.6 |
9 |
8.3 |
7.6 |
7 |
6.3 |
5.6 |
5 |
16.1 |
82 |
84 |
12.1 |
11.5 |
10.8 |
10.1 |
9.5 |
8.8 |
8.1 |
7.4 |
6.8 |
6.1 |
5.4 |
16.7 |
84 |
86 |
12.6 |
12 |
11.3 |
10.6 |
10 |
9.3 |
8.6 |
8 |
7.3 |
6.6 |
5.9 |
17.2 |
86 |
88 |
13.3 |
12.6 |
11.9 |
11.2 |
10.6 |
9.9 |
9.2 |
8.6 |
7.9 |
7.2 |
6.6 |
17.9 |
88 |
90 |
14 |
13.3 |
12.6 |
11.9 |
11.3 |
10.6 |
9.9 |
9.3 |
8.6 |
7.9 |
7.3 |
18.6 |
90 |
92 |
14.7 |
14 |
13.3 |
12.6 |
12 |
11.3 |
10.6 |
10 |
9.3 |
8.6 |
8 |
19.3 |
92 |
94 |
15.4 |
14.7 |
14 |
13.3 |
12.7 |
12 |
11.3 |
10.7 |
10 |
9.3 |
8.7 |
20 |
94 |
96 |
16.1 |
15.4 |
14.7 |
14 |
13.4 |
12.7 |
12 |
11.4 |
10.7 |
10 |
9.4 |
20.7 |
96 |
98 |
16.8 |
16.1 |
15.4 |
14.7 |
14.1 |
13.4 |
12.7 |
12.1 |
11.4 |
10.7 |
10.1 |
21.4 |
98 |
100 |
17.5 |
16.8 |
16.1 |
15.4 |
14.8 |
14.1 |
13.4 |
12.8 |
12.1 |
11.4 |
10.8 |
22.1 |
100 |
102 |
18.2 |
17.5 |
16.8 |
16.1 |
15.5 |
14.8 |
14.1 |
13.5 |
12.8 |
12.1 |
11.5 |
22.8 |
その日の給與の金額 |
甲 第三十八條第一項第一号の規定による税額 |
乙 第三十八條第一項第四号の規定による税額 |
|||||||||||
扶養親族の数 | |||||||||||||
0人 |
1人 |
2人 |
3人 |
4人 |
5人 |
6人 |
7人 |
8人 |
9人 |
10人 |
|||
以上 |
未満 |
税額 |
|||||||||||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
102 |
104 |
18.9 |
18.2 |
17.5 |
16.8 |
16.2 |
15.5 |
14.8 |
14.2 |
13.5 |
12.8 |
12.2 |
23.6 |
104 |
106 |
19.6 |
18.9 |
18.2 |
17.5 |
16.9 |
16.2 |
15.5 |
14.9 |
14.2 |
13.5 |
12.9 |
24.4 |
106 |
108 |
20.3 |
19.6 |
18.9 |
18.2 |
17.6 |
16.9 |
16.2 |
15.6 |
14.9 |
14.2 |
13.6 |
25.2 |
108 |
110 |
21 |
20.3 |
19.6 |
18.9 |
18.3 |
17.6 |
16.9 |
16.3 |
15.6 |
14.9 |
14.3 |
26 |
110 |
112 |
21.7 |
21 |
20.3 |
19.6 |
19 |
18.3 |
17.6 |
17 |
16.3 |
15.6 |
15 |
26.8 |
112 |
114 |
22.4 |
21.7 |
21 |
20.3 |
19.7 |
19 |
18.3 |
17.7 |
17 |
16.3 |
15.7 |
27.6 |
114 |
116 |
23.1 |
22.4 |
21.7 |
21.1 |
20.4 |
19.7 |
19.1 |
18.4 |
17.7 |
17.1 |
16.4 |
28.4 |
116 |
118 |
23.9 |
23.2 |
22.5 |
21.9 |
21.2 |
20.5 |
19.9 |
19.2 |
18.5 |
17.9 |
17.2 |
29.2 |
118 |
120 |
24.7 |
24 |
23.3 |
22.7 |
22 |
21.3 |
20.7 |
20 |
19.3 |
18.7 |
18 |
30 |
120 |
122 |
25.5 |
24.8 |
24.1 |
23.5 |
22.8 |
22.1 |
21.5 |
20.8 |
20.1 |
19.5 |
18.8 |
30.8 |
122 |
124 |
26.3 |
25.6 |
24.9 |
24.3 |
23.6 |
22.9 |
22.3 |
21.6 |
20.9 |
20.3 |
19.6 |
31.6 |
124 |
126 |
27.1 |
26.4 |
25.7 |
25.1 |
24.4 |
23.7 |
23.1 |
22.4 |
21.7 |
21.1 |
20.4 |
32.4 |
126 |
128 |
27.9 |
27.2 |
26.5 |
25.9 |
25.2 |
24.5 |
23.9 |
23.2 |
22.5 |
21.9 |
21.2 |
33.2 |
128 |
130 |
28.7 |
28 |
27.3 |
26.7 |
26 |
25.3 |
24.7 |
24 |
23.3 |
22.7 |
22 |
34 |
130 |
132 |
29.5 |
28.8 |
28.1 |
27.5 |
26.8 |
26.1 |
25.5 |
24.8 |
24.1 |
23.5 |
22.8 |
34.9 |
132 |
134 |
30.3 |
29.6 |
28.9 |
28.3 |
27.6 |
26.9 |
26.3 |
25.6 |
24.9 |
24.3 |
23.6 |
35.8 |
134 |
136 |
31.1 |
30.4 |
29.7 |
29.1 |
28.4 |
27.7 |
27.1 |
26.4 |
25.7 |
25.1 |
24.4 |
36.7 |
136 |
138 |
31.9 |
31.2 |
30.5 |
29.9 |
29.2 |
28.5 |
27.9 |
27.2 |
26.5 |
25.9 |
25.2 |
37.6 |
138 |
140 |
32.7 |
32 |
31.3 |
30.7 |
30 |
29.3 |
28.7 |
28 |
27.3 |
26.7 |
26 |
38.5 |
140 |
142 |
33.5 |
32.8 |
32.1 |
31.5 |
30.8 |
30.1 |
29.5 |
28.8 |
28.1 |
27.5 |
26.8 |
39.4 |
142 |
144 |
34.3 |
33.6 |
33 |
32.3 |
31.6 |
31 |
30.3 |
29.6 |
29 |
28.3 |
27.6 |
40.3 |
144 |
146 |
35.2 |
34.5 |
33.9 |
33.2 |
32.5 |
31.9 |
31.2 |
30.6 |
29.9 |
29.2 |
28.5 |
41.2 |
146 |
148 |
36.1 |
35.4 |
34.8 |
34.1 |
33.4 |
32.8 |
32.1 |
31.4 |
30.8 |
30.1 |
29.4 |
42.1 |
148 |
150 |
37 |
36.3 |
35.7 |
35 |
34.3 |
33.7 |
33 |
32.3 |
31.7 |
31 |
30.3 |
43 |
150 |
152 |
37.9 |
37.2 |
36.6 |
35.9 |
35.2 |
34.6 |
33.9 |
33.2 |
32.6 |
31.9 |
31.2 |
43.9 |
152 |
154 |
38.8 |
38.1 |
37.5 |
36.8 |
36.1 |
35.5 |
34.8 |
34.1 |
33.5 |
32.8 |
32.1 |
44.8 |
154 |
156 |
39.7 |
39 |
38.4 |
37.7 |
37 |
36.4 |
35.7 |
35 |
34.4 |
33.7 |
33 |
45.7 |
156 |
158 |
40.6 |
39.9 |
39.3 |
38.6 |
37.9 |
37.3 |
36.6 |
35.9 |
35.3 |
34.6 |
33.9 |
46.7 |
158 |
160 |
41.5 |
40.8 |
40.2 |
39.5 |
38.8 |
38.2 |
37.5 |
36.8 |
36.2 |
35.5 |
34.8 |
47.7 |
160 |
162 |
42.4 |
41.7 |
41.1 |
40.4 |
39.7 |
39.1 |
38.4 |
37.7 |
37.1 |
36.4 |
35.7 |
48.7 |
162 |
164 |
43.3 |
42.6 |
42 |
41.3 |
40.6 |
40 |
39.3 |
38.6 |
38 |
37.3 |
36.6 |
49.7 |
164 |
166 |
44.2 |
43.5 |
42.9 |
42.2 |
41.5 |
40.9 |
40.2 |
39.5 |
38.9 |
38.2 |
37.5 |
50.7 |
166 |
168 |
45.1 |
44.4 |
43.8 |
43.1 |
42.4 |
41.8 |
41.1 |
40.4 |
39.8 |
39.1 |
38.4 |
51.7 |
168 |
170 |
46 |
45.3 |
44.7 |
44 |
43.3 |
42.7 |
42 |
41.3 |
40.7 |
40 |
39.3 |
52.7 |
170円 |
47 |
46.3 |
45.6 |
45 |
44.3 |
43.6 |
42.9 |
42.3 |
41.6 |
40.9 |
40.3 |
53.7 |
|
170円を超える金額 |
170円の場合の税額に給與の金額のうち170円を超える金額の50%に相當する金額を加算した金額 |
||||||||||||
扶養親族の数が10人を超える場合には、扶養親族の数が10人の場合の税額から、その10人を超える1人ごとに70銭を控除した金額 |
計算の基礎となつた期間が三箇月までの場合 |
計算の基礎となつた期間が六箇月までの場合 |
その他の場合 |
||||||
給與の金額 |
税額 |
給與の金額 |
税額 |
給與の金額 |
税額 |
|||
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
|||
円 |
円 |
給與の金額の16%に相当する金額 |
円 |
円 |
給與の金額の16%に相当する金額 |
円 |
円 |
給與の金額の16%に相当する金額 |
3,125円未満 |
6,250円未満 |
12,5000円未満 |
||||||
円 |
円 |
円 |
||||||
3,125 |
3,250 |
500 |
6,250 |
6,500 |
1,000 |
12,500 |
13,000 |
2,000 |
3,250 |
3,375 |
525 |
6,500 |
6,750 |
1,050 |
13,000 |
13,500 |
2,100 |
3,375 |
3,500 |
550 |
6,750 |
7,000 |
1,100 |
13,500 |
14,000 |
2,200 |
3,500 |
3,625 |
575 |
7,000 |
7,250 |
1,150 |
14,000 |
14,500 |
2,300 |
3,625 |
3,750 |
600 |
7,250 |
7,500 |
1,200 |
14,500 |
15,000 |
2,400 |
3,750 |
3,875 |
625 |
7,500 |
7,750 |
1,250 |
15,000 |
15,500 |
2,500 |
3,875 |
4,000 |
650 |
7,750 |
8,000 |
1,300 |
15,500 |
16,000 |
2,600 |
4,000 |
4,125 |
675 |
8,000 |
8,250 |
1,350 |
16,000 |
16,500 |
2,700 |
4,125 |
4,250 |
700 |
8,250 |
8,500 |
1,400 |
16,500 |
17,000 |
2,800 |
4,250 |
4,375 |
725 |
8,500 |
8,750 |
1,450 |
17,000 |
17,500 |
2,900 |
4,375 |
4,500 |
750 |
8,750 |
9,000 |
1,500 |
17,500 |
18,000 |
3,000 |
4,500 |
4,625 |
775 |
9,000 |
9,250 |
1,550 |
18,000 |
18,500 |
3,100 |
4,625 |
4,750 |
800 |
9,250 |
9,500 |
1,600 |
18,500 |
19,000 |
3,200 |
4,750 |
4,875 |
827 |
9,500 |
9,750 |
1,655 |
19,000 |
19,500 |
3,310 |
4,875 |
5,000 |
857 |
9,750 |
10,000 |
1,715 |
19,500 |
20,000 |
3,430 |
5,000 |
5,125 |
887 |
10,000 |
10,250 |
1,775 |
20,000 |
20,500 |
3,550 |
5,125 |
5,250 |
917 |
10,250 |
10,500 |
1,835 |
20,500 |
21,000 |
3,670 |
5,250 |
5,375 |
947 |
10,500 |
10,750 |
1,895 |
21,000 |
21,500 |
3,790 |
5,375 |
5,500 |
977 |
10,750 |
11,000 |
1,955 |
21,500 |
22,000 |
3,910 |
5,500 |
5,625 |
1,007 |
11,000 |
11,250 |
2,015 |
22,000 |
22,500 |
4,030 |
5,625 |
5,750 |
1,037 |
11,250 |
11,500 |
2,075 |
22,500 |
23,000 |
4,150 |
5,750 |
5,875 |
1,067 |
11,500 |
11,750 |
2,135 |
23,000 |
23,500 |
4,270 |
5,875 |
6,000 |
1,097 |
11,750 |
12,000 |
2,195 |
23,500 |
24,000 |
4,390 |
6,000 |
6,125 |
1,127 |
12,000 |
12,250 |
2,255 |
24,000 |
24,500 |
4,510 |
6,125 |
6,250 |
1,157 |
12,250 |
12,500 |
2,315 |
24,500 |
25,000 |
4,630 |
6,250 |
6,375 |
1,187 |
12,500 |
12,750 |
2,375 |
25,000 |
25,500 |
4,750 |
6,375 |
6,500 |
1,222 |
12,750 |
13,000 |
2,445 |
25,500 |
26,000 |
4,890 |
6,500 |
6,625 |
1,257 |
13,000 |
13,250 |
2,515 |
26,000 |
26,500 |
5,030 |
6,625 |
6,750 |
1,292 |
13,250 |
13,500 |
2,585 |
26,500 |
27,000 |
5,170 |
6,750 |
6,875 |
1,327 |
13,500 |
13,750 |
2,655 |
27,000 |
27,500 |
5,310 |
6,875 |
7,000 |
1,362 |
13,750 |
14,000 |
2,725 |
27,500 |
28,000 |
5,450 |
7,000 |
7,125 |
1,397 |
14,000 |
14,250 |
2,795 |
28,000 |
28,500 |
5,590 |
7,125 |
7,250 |
1,432 |
14,250 |
14,500 |
2,865 |
28,500 |
29,000 |
5,730 |
7,250 |
7,375 |
1,467 |
14,500 |
14,750 |
2,935 |
29,000 |
29,500 |
5,870 |
7,375 |
7,500 |
1,502 |
14,750 |
15,000 |
3,005 |
29,500 |
30,000 |
6,010 |
7,500 |
7,625 |
1,537 |
15,000 |
15,250 |
3,075 |
30,000 |
30,500 |
6,150 |
7,625 |
7,750 |
1,581 |
15,250 |
15,500 |
3,162 |
30,500 |
31,000 |
6,325 |
7,750 |
7,875 |
1,625 |
15,500 |
15,750 |
3,250 |
31,000 |
31,500 |
6,500 |
7,875 |
8,000 |
1,668 |
15,750 |
16,000 |
3,337 |
31,500 |
32,000 |
6,675 |
8,000 |
8,125 |
1,712 |
16,000 |
16,250 |
3,425 |
32,000 |
32,500 |
6,850 |
8,125 |
8,250 |
1,756 |
16,250 |
16,500 |
3,512 |
32,500 |
33,000 |
7,025 |
8,250 |
8,375 |
1,800 |
16,500 |
16,750 |
3,600 |
33,000 |
33,500 |
7,200 |
8,375 |
8,500 |
1,843 |
16,750 |
17,000 |
3,687 |
33,500 |
34,000 |
7,375 |
8,500 |
8,625 |
1,887 |
17,000 |
17,250 |
3,775 |
34,000 |
34,500 |
7,550 |
8,625 |
8,750 |
1,931 |
17,250 |
17,500 |
3,862 |
34,500 |
35,000 |
7,725 |
計算の基礎となつた期間が三箇月までの場合 |
計算の基礎となつた期間が六箇月までの場合 |
その他の場合 |
||||||
給與の金額 |
税額 |
給與の金額 |
税額 |
給與の金額 |
税額 |
|||
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
|||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
8,750 |
8,875 |
1,975 |
17,500 |
17,750 |
3,950 |
35,000 |
35,500 |
7,900 |
8,875 |
9,000 |
2,018 |
17,750 |
18,000 |
4,037 |
35,500 |
36,000 |
8,075 |
9,000 |
9,125 |
2,062 |
18,000 |
18,250 |
4,125 |
36,000 |
36,500 |
8,250 |
9,125 |
9,250 |
2,112 |
18,250 |
18,500 |
4,225 |
36,500 |
37,000 |
8,450 |
9,250 |
9,375 |
2,162 |
18,500 |
18,750 |
4,325 |
37,000 |
37,500 |
8,650 |
9,375 |
9,500 |
2,212 |
18,750 |
19,000 |
4,425 |
37,500 |
38,000 |
8,850 |
9,500 |
9,625 |
2,262 |
19,000 |
19,250 |
4,525 |
38,000 |
38,500 |
9,050 |
9,625 |
9,750 |
2,312 |
19,250 |
19,500 |
4,625 |
38,500 |
39,000 |
9,250 |
9,750 |
9,875 |
2,362 |
19,500 |
19,750 |
4,725 |
39,000 |
39,500 |
9,450 |
9,875 |
10,000 |
2,412 |
19,750 |
20,000 |
4,825 |
39,500 |
40,000 |
9,650 |
10,000 |
10,125 |
2,462 |
20,000 |
20,250 |
4,925 |
40,000 |
40,500 |
9,850 |
10,125 |
10,250 |
2,512 |
20,250 |
20,500 |
5,025 |
40,500 |
41,000 |
10,050 |
10,250 |
10,375 |
2,562 |
20,500 |
20,750 |
5,125 |
41,000 |
41,500 |
10,250 |
10,375 |
10,500 |
2,612 |
20,750 |
21,000 |
5,225 |
41,500 |
42,000 |
10,450 |
10,500 |
10,625 |
2,662 |
21,000 |
21,250 |
5,325 |
42,000 |
42,500 |
10,650 |
10,625 |
10,750 |
2,712 |
21,250 |
21,500 |
5,425 |
42,500 |
43,000 |
10,850 |
10,750 |
10,875 |
2,762 |
21,500 |
21,750 |
5,525 |
43,000 |
43,500 |
11,050 |
10,875 |
11,000 |
2,812 |
21,750 |
22,000 |
5,625 |
43,500 |
44,000 |
11,250 |
11,000 |
11,125 |
2,862 |
22,000 |
22,250 |
5,725 |
44,000 |
44,500 |
11,450 |
11,125 |
11,250 |
2,912 |
22,250 |
22,500 |
5,825 |
44,500 |
45,000 |
11,650 |
11,250 |
11,375 |
2,962 |
22,500 |
22,750 |
5,925 |
45,000 |
45,500 |
11,850 |
11,375 |
11,500 |
3,012 |
22,750 |
23,000 |
6,025 |
45,500 |
46,000 |
12,050 |
11,500 |
11,625 |
3,062 |
23,000 |
23,250 |
6,125 |
46,000 |
46,500 |
12,250 |
11,625 |
11,750 |
3,118 |
23,250 |
23,500 |
6,237 |
46,500 |
47,000 |
12,475 |
11,750 |
11,875 |
3,175 |
23,500 |
23,750 |
6,350 |
47,000 |
47,500 |
12,700 |
11,875 |
12,000 |
3,231 |
23,750 |
24,000 |
6,462 |
47,500 |
48,000 |
12,925 |
12,000 |
12,125 |
3,287 |
24,000 |
24,250 |
6,575 |
48,000 |
48,500 |
13,150 |
12,125 |
12,250 |
3,343 |
24,250 |
24,500 |
6,687 |
48,500 |
49,000 |
13,375 |
12,250 |
12,375 |
3,400 |
24,500 |
24,750 |
6,800 |
49,000 |
49,500 |
13,600 |
12,375 |
12,500 |
3,456 |
24,750 |
25,000 |
6,912 |
49,500 |
50,000 |
13,825 |
12,500 |
12,625 |
3,512 |
25,000 |
25,250 |
7,025 |
50,000 |
50,500 |
14,050 |
12,625 |
12,750 |
3,568 |
25,250 |
25,500 |
7,137 |
50,500 |
51,000 |
14,275 |
12,750 |
12,875 |
3,625 |
25,500 |
25,750 |
7,250 |
51,000 |
51,500 |
14,500 |
12,875 |
13,000 |
3,681 |
25,750 |
26,000 |
7,362 |
51,500 |
52,000 |
14,725 |
13,000 |
13,125 |
3,737 |
26,000 |
26,250 |
7,475 |
52,000 |
52,500 |
14,950 |
13,125 |
13,250 |
3,793 |
26,250 |
26,500 |
7,587 |
52,500 |
53,000 |
15,175 |
13,250 |
13,375 |
3,850 |
26,500 |
26,750 |
7,700 |
53,000 |
53,500 |
15,400 |
13,375 |
13,500 |
3,906 |
26,750 |
27,000 |
7,812 |
53,500 |
54,000 |
15,625 |
13,500 |
13,625 |
3,962 |
27,000 |
27,250 |
7,925 |
54,000 |
54,500 |
15,850 |
13,625 |
13,750 |
4,018 |
27,250 |
27,500 |
8,037 |
54,500 |
55,000 |
16,075 |
13,750 |
13,875 |
4,075 |
27,500 |
27,750 |
8,150 |
55,000 |
55,500 |
16,300 |
13,875 |
14,000 |
4,131 |
27,750 |
28,000 |
8,262 |
55,500 |
56,000 |
16,525 |
14,500円 |
4,187 |
28,000円 |
8,375 |
56,000円 |
16,750 |
|||
14,500円を超える金額 |
14,500円の場合の税額に給與の金額のうち14,500円を超える金額の50%に相当する金額を加算した金額 |
28,000円を超える金額 |
28,000円の場合の税額に給與の金額のうち28,000円を超える金額の50%に相当する金額を加算した金額 |
56,000円を超える金額 |
56,000円の場合の税額に給與の金額のうち56,000円を超える金額の50%に相当する金額を加算した金額 |
給與の金額 |
税額 |
給與の金額 |
税額 |
給與の金額 |
税額 |
|||
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
|||
20,000円未満 |
給與の金額の10%に相当する金額 |
円 |
円 |
円 |
円 |
円 |
円 |
|
40,000 |
40,500 |
4,750 |
61,000 |
62,000 |
8,450 |
|||
円 |
円 |
円 |
40,500 |
41,000 |
4,837 |
62,000 |
63,000 |
8,650 |
20,000 |
20,500 |
2,000 |
41,000 |
41,500 |
4,925 |
63,000 |
64,000 |
8,850 |
20,500 |
21,000 |
2,062 |
41,500 |
42,000 |
5,012 |
64,000 |
65,000 |
9,050 |
21,000 |
21,500 |
2,125 |
42,000 |
42,500 |
5,100 |
65,000 |
66,000 |
9,250 |
21,500 |
22,000 |
2,187 |
||||||
22,000 |
22,500 |
2,250 |
||||||
42,500 |
43,000 |
5,187 |
66,000 |
67,000 |
9,450 |
|||
43,000 |
43,500 |
5,275 |
67,000 |
68,000 |
9,650 |
|||
22,500 |
23,000 |
2,312 |
43,500 |
44,000 |
5,362 |
68,000 |
69,000 |
9,850 |
23,000 |
23,500 |
2,375 |
44,000 |
44,500 |
5,450 |
69,000 |
70,000 |
10,050 |
23,500 |
24,000 |
2,437 |
44,500 |
45,000 |
5,537 |
70,000 |
71,000 |
10,250 |
24,000 |
24,500 |
2,500 |
||||||
24,500 |
25,000 |
2,562 |
71,000 |
72,000 |
10,450 |
|||
45,000 |
45,500 |
5,625 |
72,000 |
73,000 |
10,650 |
|||
45,500 |
46,000 |
5,712 |
73,000 |
74,000 |
10,850 |
|||
25,000 |
25,500 |
2,625 |
46,000 |
46,500 |
5,800 |
74,000 |
75,000 |
11,050 |
25,500 |
26,000 |
2,687 |
46,500 |
47,000 |
5,887 |
75,000 |
76,000 |
11,250 |
26,000 |
26,500 |
2,750 |
47,000 |
47,500 |
5,975 |
|||
26,500 |
27,000 |
2,812 |
76,000 |
77,000 |
11,450 |
|||
27,000 |
27,500 |
2,875 |
47,500 |
48,000 |
6,062 |
77,000 |
78,000 |
11,650 |
48,000 |
48,500 |
6,150 |
78,000 |
79,000 |
11,850 |
|||
27,500 |
28,000 |
2,937 |
48,500 |
49,000 |
6,237 |
79,000 |
80,000 |
12,050 |
28,000 |
28,500 |
3,000 |
49,000 |
49,500 |
6,325 |
80,000 |
81,000 |
12,250 |
28,500 |
29,000 |
3,062 |
49,500 |
50,000 |
6,412 |
|||
29,000 |
29,500 |
3,125 |
81,000 |
82,000 |
12,475 |
|||
29,500 |
30,000 |
3,187 |
82,000 |
83,000 |
12,700 |
|||
50,000 |
50,500 |
6,500 |
83,000 |
84,000 |
12,925 |
|||
50,500 |
51,000 |
6,587 |
84,000 |
85,000 |
13,150 |
|||
51,000 |
51,500 |
6,675 |
85,000 |
86,000 |
13,375 |
|||
30,000 |
30,500 |
3,250 |
51,500 |
52,000 |
6,762 |
|||
30,500 |
31,000 |
3,325 |
52,000 |
52,500 |
6,850 |
86,000 |
87,000 |
13,600 |
31,000 |
31,500 |
3,400 |
87,000 |
88,000 |
13,825 |
|||
31,500 |
32,000 |
3,475 |
88,000 |
89,000 |
14,050 |
|||
32,000 |
32,500 |
3,550 |
52,500 |
53,000 |
6,837 |
89,000 |
90,000 |
14,275 |
53,000 |
53,500 |
7,025 |
90,000 |
91,000 |
14,500 |
|||
53,500 |
54,000 |
7,112 |
||||||
32,500 |
33,000 |
3,625 |
54,000 |
54,500 |
7,200 |
91,000 |
92,000 |
14,725 |
33,000 |
33,500 |
3,700 |
54,500 |
55,000 |
7,287 |
92,000 |
93,000 |
14,950 |
33,500 |
34,000 |
3,775 |
93,000 |
94,000 |
15,175 |
|||
34,000 |
34,500 |
3,850 |
94,000 |
95,000 |
15,400 |
|||
34,500 |
35,000 |
3,925 |
55,000 |
55,500 |
7,375 |
95,000 |
96,000 |
15,625 |
55,500 |
56,000 |
7,462 |
||||||
56,000 |
56,500 |
7,550 |
||||||
35,000 |
35,500 |
4,000 |
56,500 |
57,000 |
7,637 |
96,000 |
97,000 |
15,850 |
35,500 |
36,000 |
4,075 |
57,000 |
57,500 |
7,725 |
97,000 |
98,000 |
16,075 |
36,000 |
36,500 |
4,150 |
98,000 |
99,000 |
16,300 |
|||
36,500 |
37,000 |
4,225 |
99,000 |
100,000 |
16,525 |
|||
37,000 |
37,500 |
4,300 |
57,500 |
58,000 |
7,812 |
|||
58,000 |
58,500 |
7,900 |
100,000円 |
16,750 |
||||
58,500 |
59,000 |
7,987 |
||||||
37,500 |
38,000 |
4,375 |
59,000 |
59,500 |
8,075 |
100,000円を超える金額 |
100,000円の場合の税額に給與の金額のうち100,000円を超える金額の25%に相当する金額を加算した金額 |
|
38,000 |
38,500 |
4,450 |
59,500 |
60,000 |
8,162 |
|||
38,500 |
39,000 |
4,525 |
||||||
39,000 |
39,500 |
4,600 |
||||||
39,500 |
40,000 |
4,675 |
60,000 |
61,000 |
8,250 |
総則 |
課税標準及び税率 |
申告 |
予定申告 |
確定申告 |
納付 |
申告納税 |
源泉徴収 |
更正及び決定 |
審査、訴願及び訴訟 |
雑則 |
罰則 |
所得金額 |
扶養親族の数 |
|||||||||||
0人 |
1人 |
2人 |
3人 |
4人 |
5人 |
6人 |
7人 |
8人 |
9人 |
10人 |
||
以上 |
未満 |
税額 |
||||||||||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
4,900円未満 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
|
4,900 |
5,000 |
20 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5,000 |
5,100 |
40 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5,100 |
5,200 |
60 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5,200 |
5,300 |
80 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5,300 |
5,400 |
100 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5,400 |
5,500 |
120 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5,500 |
5,600 |
140 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5,600 |
5,700 |
160 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5,700 |
5,800 |
180 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5,800 |
5,900 |
200 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5,900 |
6,000 |
220 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
6,000 |
6,100 |
240 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
6,100 |
6,200 |
260 |
20 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
6,200 |
6,300 |
280 |
40 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
6,300 |
6,400 |
300 |
60 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
6,400 |
6,500 |
320 |
80 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
6,500 |
6,600 |
340 |
100 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
6,600 |
6,700 |
360 |
120 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
6,700 |
6,800 |
380 |
140 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
6,800 |
6,900 |
400 |
160 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
6,900 |
7,000 |
420 |
180 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
7,000 |
7,100 |
440 |
200 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
7,100 |
7,200 |
460 |
220 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
7,200 |
7,300 |
480 |
240 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
7,300 |
7,400 |
500 |
260 |
20 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
7,400 |
7,500 |
520 |
280 |
40 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
7,500 |
7,600 |
540 |
300 |
60 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
7,600 |
7,700 |
560 |
320 |
80 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
7,700 |
7,800 |
580 |
340 |
100 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
7,800 |
7,900 |
600 |
360 |
120 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
7,900 |
8,000 |
620 |
380 |
140 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
8,000 |
8,200 |
640 |
400 |
160 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
|
8,200 |
8,400 |
680 |
440 |
200 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
8,400 |
8,600 |
720 |
480 |
240 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
8,600 |
8,800 |
760 |
520 |
280 |
40 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
8,800 |
9,000 |
800 |
560 |
320 |
80 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
9,000 |
9,200 |
840 |
600 |
360 |
120 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
9,200 |
9,400 |
880 |
640 |
400 |
160 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
9,400 |
9,600 |
920 |
680 |
440 |
200 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
9,600 |
9,800 |
960 |
720 |
480 |
240 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
9,800 |
10,000 |
1,000 |
760 |
520 |
280 |
40 |
0 |
0 |
0 |
0 |
0 |
0 |
10,000 |
10,200 |
1,040 |
800 |
560 |
320 |
80 |
0 |
0 |
0 |
0 |
0 |
0 |
10,200 |
10,400 |
1,080 |
840 |
600 |
360 |
120 |
0 |
0 |
0 |
0 |
0 |
0 |
10,400 |
10,600 |
1,120 |
880 |
640 |
400 |
160 |
0 |
0 |
0 |
0 |
0 |
0 |
10,600 |
10,800 |
1,160 |
920 |
680 |
440 |
200 |
0 |
0 |
0 |
0 |
0 |
0 |
10,800 |
11,000 |
1,200 |
960 |
720 |
480 |
240 |
0 |
0 |
0 |
0 |
0 |
0 |
所得金額 |
扶養親族の数 |
|||||||||||
0人 |
1人 |
2人 |
3人 |
4人 |
5人 |
6人 |
7人 |
8人 |
9人 |
10人 |
||
以上 |
未満 |
税額 |
||||||||||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
11,000 |
11,200 |
1,240 |
1,000 |
760 |
520 |
280 |
40 |
0 |
0 |
0 |
0 |
0 |
11,200 |
11,400 |
1,280 |
1,040 |
800 |
560 |
320 |
80 |
0 |
0 |
0 |
0 |
0 |
11,400 |
11,600 |
1,320 |
1,080 |
840 |
600 |
360 |
120 |
0 |
0 |
0 |
0 |
0 |
11,600 |
11,800 |
1,360 |
1,120 |
880 |
640 |
400 |
160 |
0 |
0 |
0 |
0 |
0 |
11,800 |
12,000 |
1,400 |
1,160 |
920 |
680 |
440 |
200 |
0 |
0 |
0 |
0 |
0 |
12,000 |
12,200 |
1,440 |
1,200 |
960 |
720 |
480 |
240 |
0 |
0 |
0 |
0 |
0 |
12,200 |
12,400 |
1,480 |
1,240 |
1,000 |
760 |
520 |
280 |
40 |
0 |
0 |
0 |
0 |
12,400 |
12,600 |
1,520 |
1,280 |
1,040 |
800 |
560 |
320 |
80 |
0 |
0 |
0 |
0 |
12,600 |
12,800 |
1,560 |
1,320 |
1,080 |
840 |
600 |
360 |
120 |
0 |
0 |
0 |
0 |
12,800 |
13,000 |
1,600 |
1,360 |
1,120 |
880 |
640 |
400 |
160 |
0 |
0 |
0 |
0 |
13,000 |
13,200 |
1,640 |
1,400 |
1,160 |
920 |
680 |
440 |
200 |
0 |
0 |
0 |
0 |
13,200 |
13,400 |
1,680 |
1,440 |
1,200 |
960 |
720 |
480 |
240 |
0 |
0 |
0 |
0 |
13,400 |
13,600 |
1,720 |
1,480 |
1,240 |
1,000 |
760 |
520 |
280 |
40 |
0 |
0 |
0 |
13,600 |
13,800 |
1,760 |
1,520 |
1,280 |
1,040 |
800 |
560 |
320 |
80 |
0 |
0 |
0 |
13,800 |
14,000 |
1,800 |
1,560 |
1,320 |
1,080 |
840 |
600 |
360 |
120 |
0 |
0 |
0 |
14,000 |
14,200 |
1,840 |
1,600 |
1,360 |
1,120 |
880 |
640 |
400 |
160 |
0 |
0 |
0 |
14,200 |
14,400 |
1,880 |
1,640 |
1,400 |
1,160 |
920 |
680 |
440 |
200 |
0 |
0 |
0 |
14,400 |
14,600 |
1,920 |
1,680 |
1,440 |
1,200 |
960 |
720 |
480 |
240 |
0 |
0 |
0 |
14,600 |
14,800 |
1,960 |
1,720 |
1,480 |
1,240 |
1,000 |
760 |
520 |
280 |
40 |
0 |
0 |
14,800 |
15,000 |
2,000 |
1,760 |
1,520 |
1,280 |
1,040 |
800 |
560 |
320 |
80 |
0 |
0 |
15,000 |
15,200 |
2,050 |
1,810 |
1,570 |
1,330 |
1,090 |
850 |
610 |
370 |
130 |
0 |
0 |
15,200 |
15,400 |
2,100 |
1,860 |
1,620 |
1,380 |
1,140 |
900 |
660 |
420 |
180 |
0 |
0 |
15,400 |
15,600 |
2,150 |
1,910 |
1,670 |
1,430 |
1,190 |
950 |
710 |
470 |
230 |
0 |
0 |
15,600 |
15,800 |
2,200 |
1,960 |
1,720 |
1,480 |
1,240 |
1,000 |
760 |
520 |
280 |
40 |
0 |
15,800 |
16,000 |
2,250 |
2,010 |
1,770 |
1,530 |
1,290 |
1,050 |
810 |
570 |
330 |
90 |
0 |
16,000 |
16,200 |
2,300 |
2,060 |
1,820 |
1,580 |
1,340 |
1,100 |
860 |
620 |
380 |
140 |
0 |
16,200 |
16,400 |
2,350 |
2,110 |
1,870 |
1,630 |
1,390 |
1,150 |
910 |
670 |
430 |
190 |
0 |
16,400 |
16,600 |
2,400 |
2,160 |
1,920 |
1,680 |
1,440 |
1,200 |
960 |
720 |
480 |
240 |
0 |
16,600 |
16,800 |
2,450 |
2,210 |
1,970 |
1,730 |
1,490 |
1,250 |
1,010 |
770 |
530 |
290 |
50 |
16,800 |
17,000 |
2,500 |
2,260 |
2,020 |
1,780 |
1,540 |
1,300 |
1,060 |
820 |
580 |
340 |
100 |
17,000 |
17,200 |
2,550 |
2,310 |
2,070 |
1,830 |
1,590 |
1,350 |
1,110 |
870 |
630 |
390 |
150 |
17,200 |
17,400 |
2,600 |
2,360 |
2,120 |
1,880 |
1,640 |
1,400 |
1,160 |
920 |
680 |
440 |
200 |
17,400 |
17,600 |
2,650 |
2,410 |
2,170 |
1,930 |
1,690 |
1,450 |
1,210 |
970 |
730 |
490 |
250 |
17,600 |
17,800 |
2,700 |
2,460 |
2,220 |
1,980 |
1,740 |
1,500 |
1,260 |
1,020 |
780 |
540 |
300 |
17,800 |
18,000 |
2,750 |
2,510 |
2,270 |
2,030 |
1,790 |
1,550 |
1,310 |
1,070 |
830 |
590 |
350 |
18,000 |
18,200 |
2,800 |
2,560 |
2,320 |
2,080 |
1,840 |
1,600 |
1,360 |
1,120 |
880 |
640 |
400 |
18,200 |
18,400 |
2,850 |
2,610 |
2,370 |
2,130 |
1,890 |
1,650 |
1,410 |
1,170 |
930 |
690 |
450 |
18,400 |
18,600 |
2,900 |
2,660 |
2,420 |
2,180 |
1,940 |
1,700 |
1,460 |
1,220 |
980 |
740 |
500 |
18,600 |
18,800 |
2,950 |
2,710 |
2,470 |
2,230 |
1,990 |
1,750 |
1,510 |
1,270 |
1,030 |
790 |
550 |
18,800 |
19,000 |
3,000 |
2,760 |
2,520 |
2,280 |
2,040 |
1,800 |
1,560 |
1,320 |
1,080 |
840 |
600 |
19,000 |
19,200 |
3,050 |
2,810 |
2,570 |
2,330 |
2,090 |
1,850 |
1,610 |
1,370 |
1,130 |
890 |
650 |
19,200 |
19,400 |
3,100 |
2,860 |
2,620 |
2,380 |
2,140 |
1,900 |
1,660 |
1,420 |
1,180 |
940 |
700 |
19,400 |
19,600 |
3,150 |
2,910 |
2,670 |
2,430 |
2,190 |
1,950 |
1,710 |
1,470 |
1,230 |
990 |
750 |
19,600 |
19,800 |
3,200 |
2,960 |
2,720 |
2,480 |
2,240 |
2,000 |
1,760 |
1,520 |
1,280 |
1,040 |
800 |
19,800 |
20,000 |
3,250 |
3,010 |
2,770 |
2,530 |
2,290 |
2,050 |
1,810 |
1,570 |
1,330 |
1,090 |
850 |
所得金額 |
扶養親族の数 |
|||||||||||
0人 |
1人 |
2人 |
3人 |
4人 |
5人 |
6人 |
7人 |
8人 |
9人 |
10人 |
||
以上 |
未満 |
税額 |
||||||||||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
20,000 |
20,200 |
3,310 |
3,070 |
2,830 |
2,590 |
2,350 |
2,110 |
1,870 |
1,630 |
1,390 |
1,150 |
910 |
20,200 |
20,400 |
3,370 |
3,130 |
2,890 |
2,650 |
2,410 |
2,170 |
1,930 |
1,690 |
1,450 |
1,210 |
970 |
20,400 |
20,600 |
3,430 |
3,190 |
2,950 |
2,710 |
2,470 |
2,230 |
1,990 |
1,750 |
1,510 |
1,270 |
1,030 |
20,600 |
20,800 |
3,490 |
3,250 |
3,010 |
2,770 |
2,530 |
2,290 |
2,050 |
1,810 |
1,570 |
1,330 |
1,090 |
20,800 |
21,000 |
3,550 |
3,310 |
3,070 |
2,830 |
2,590 |
2,350 |
2,110 |
1,870 |
1,630 |
1,390 |
1,150 |
21,000 |
21,200 |
3,610 |
3,370 |
3,130 |
2,890 |
2,650 |
2,410 |
2,170 |
1,930 |
1,690 |
1,450 |
1,210 |
21,200 |
21,400 |
3,670 |
3,430 |
3,190 |
2,950 |
2,710 |
2,470 |
2,230 |
1,990 |
1,750 |
1,510 |
1,270 |
21,400 |
21,600 |
3,730 |
3,490 |
3,250 |
3,010 |
2,770 |
2,530 |
2,290 |
2,050 |
1,810 |
1,570 |
1,330 |
21,600 |
21,800 |
3,790 |
3,550 |
3,310 |
3,070 |
2,830 |
2,590 |
2,350 |
2,110 |
1,870 |
1,630 |
1,390 |
21,800 |
22,000 |
3,850 |
3,610 |
3,370 |
3,130 |
2,890 |
2,650 |
2,410 |
2,170 |
1,930 |
1,690 |
1,450 |
22,000 |
22,200 |
3,910 |
3,670 |
3,430 |
3,190 |
2,950 |
2,710 |
2,470 |
2,230 |
1,990 |
1,750 |
1,510 |
22,200 |
22,400 |
3,970 |
3,730 |
3,490 |
3,250 |
3,010 |
2,770 |
2,530 |
2,290 |
2,050 |
1,810 |
1,570 |
22,400 |
22,600 |
4,030 |
3,790 |
3,550 |
3,310 |
3,070 |
2,830 |
2,590 |
2,350 |
2,110 |
1,870 |
1,630 |
22,600 |
22,800 |
4,090 |
3,850 |
3,610 |
3,370 |
3,130 |
2,890 |
2,650 |
2,410 |
2,170 |
1,930 |
1,690 |
22,800 |
23,000 |
4,150 |
3,910 |
3,670 |
3,430 |
3,190 |
2,950 |
2,710 |
2,470 |
2,230 |
1,990 |
1,750 |
23,000 |
23,200 |
4,210 |
3,970 |
3,730 |
3,490 |
3,250 |
3,010 |
2,770 |
2,530 |
2,290 |
2,050 |
1,810 |
23,200 |
23,400 |
4,270 |
4,030 |
3,790 |
3,550 |
3,310 |
3,070 |
2,830 |
2,590 |
2,350 |
2,110 |
1,870 |
23,400 |
23,600 |
4,330 |
4,090 |
3,850 |
3,610 |
3,370 |
3,130 |
2,890 |
2,650 |
2,410 |
2,170 |
1,930 |
23,600 |
23,800 |
4,390 |
4,150 |
3,910 |
3,670 |
3,430 |
3,190 |
2,950 |
2,710 |
2,470 |
2,230 |
1,990 |
23,800 |
24,000 |
4,450 |
4,210 |
3,970 |
3,730 |
3,490 |
3,250 |
3,010 |
2,770 |
2,530 |
2,290 |
2,050 |
24,000 |
24,200 |
4,510 |
4,270 |
4,030 |
3,790 |
3,550 |
3,310 |
3,070 |
2,830 |
2,590 |
2,350 |
2,110 |
24,200 |
24,400 |
4,570 |
4,330 |
4,090 |
3,850 |
3,610 |
3,370 |
3,130 |
2,890 |
2,650 |
2,410 |
2,170 |
24,400 |
24,600 |
4,630 |
4,390 |
4,150 |
3,910 |
3,670 |
3,430 |
3,190 |
2,950 |
2,710 |
2,470 |
2,230 |
24,600 |
24,800 |
4,690 |
4,450 |
4,210 |
3,970 |
3,730 |
3,490 |
3,250 |
3,010 |
2,770 |
2,530 |
2,290 |
24,800 |
25,000 |
4,750 |
4,510 |
4,270 |
4,030 |
3,790 |
3,550 |
3,310 |
3,070 |
2,830 |
2,590 |
2,350 |
25,000 |
25,200 |
4,820 |
4,580 |
4,340 |
4,100 |
3,860 |
3,620 |
3,380 |
3,140 |
2,900 |
2,660 |
2,420 |
25,200 |
25,400 |
4,890 |
4,650 |
4,410 |
4,170 |
3,930 |
3,690 |
3,450 |
3,210 |
2,970 |
2,730 |
2,490 |
25,400 |
25,600 |
4,960 |
4,720 |
4,480 |
4,240 |
4,000 |
3,760 |
3,520 |
3,280 |
3,040 |
2,800 |
2,560 |
25,600 |
25,800 |
5,030 |
4,790 |
4,550 |
4,310 |
4,070 |
3,830 |
3,590 |
3,350 |
3,110 |
2,870 |
2,630 |
25,800 |
26,000 |
5,100 |
4,860 |
4,620 |
4,380 |
4,140 |
3,900 |
3,660 |
3,420 |
3,180 |
2,940 |
2,700 |
26,000 |
26,200 |
5,170 |
4,930 |
4,690 |
4,450 |
4,210 |
3,970 |
3,730 |
3,490 |
3,250 |
3,010 |
2,770 |
26,200 |
26,400 |
5,240 |
5,000 |
4,760 |
4,520 |
4,280 |
4,040 |
3,800 |
3,560 |
3,320 |
3,080 |
2,840 |
26,400 |
26,600 |
5,310 |
5,070 |
4,830 |
4,590 |
4,350 |
4,110 |
3,870 |
3,630 |
3,390 |
3,150 |
2,910 |
26,600 |
26,800 |
5,380 |
5,140 |
4,900 |
4,660 |
4,420 |
4,180 |
3,940 |
3,700 |
3,460 |
3,220 |
2,980 |
26,800 |
27,000 |
5,450 |
5,210 |
4,970 |
4,730 |
4,490 |
4,250 |
4,010 |
3,770 |
3,530 |
3,290 |
3,050 |
27,000 |
27,200 |
5,520 |
5,280 |
5,040 |
4,800 |
4,560 |
4,320 |
4,080 |
3,840 |
3,600 |
3,360 |
3,120 |
27,200 |
27,400 |
5,590 |
5,350 |
5,110 |
4,870 |
4,630 |
4,390 |
4,150 |
3,910 |
3,670 |
3,430 |
3,190 |
27,400 |
27,600 |
5,660 |
5,420 |
5,180 |
4,940 |
4,700 |
4,460 |
4,220 |
3,980 |
3,740 |
3,500 |
3,260 |
27,600 |
27,800 |
5,730 |
5,490 |
5,250 |
5,010 |
4,770 |
4,530 |
4,290 |
4,050 |
3,810 |
3,570 |
3,330 |
27,800 |
28,000 |
5,800 |
5,560 |
5,320 |
5,080 |
4,840 |
4,600 |
4,360 |
4,120 |
3,880 |
3,640 |
3,400 |
28,000 |
28,200 |
5,870 |
5,630 |
5,390 |
5,150 |
4,910 |
4,670 |
4,430 |
4,190 |
3,950 |
3,710 |
3,470 |
28,200 |
28,400 |
5,940 |
5,700 |
5,460 |
5,220 |
4,980 |
4,740 |
4,500 |
4,260 |
4,020 |
3,780 |
3,540 |
28,400 |
28,600 |
6,010 |
5,770 |
5,530 |
5,290 |
5,050 |
4,810 |
4,570 |
4,330 |
4,090 |
3,850 |
3,610 |
28,600 |
28,800 |
6,080 |
5,840 |
5,600 |
5,360 |
5,120 |
4,880 |
4,640 |
4,400 |
4,160 |
3,920 |
3,680 |
28,800 |
29,000 |
6,150 |
5,910 |
5,670 |
5,430 |
5,190 |
4,950 |
4,710 |
4,470 |
4,230 |
3,990 |
3,750 |
29,000 |
29,200 |
6,220 |
5,980 |
5,740 |
5,500 |
5,260 |
5,020 |
4,780 |
4,540 |
4,300 |
4,060 |
3,820 |
29,200 |
29,400 |
6,290 |
6,050 |
5,810 |
5,570 |
5,330 |
5,090 |
4,850 |
4,610 |
4,370 |
4,130 |
3,890 |
所得金額 |
扶養親族の数 |
|||||||||||
0人 |
1人 |
2人 |
3人 |
4人 |
5人 |
6人 |
7人 |
8人 |
9人 |
10人 |
||
以上 |
未満 |
税額 |
||||||||||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
29,400 |
29,600 |
6,360 |
6,120 |
5,880 |
5,640 |
5,400 |
5,160 |
4,920 |
4,680 |
4,440 |
4,200 |
3,960 |
29,600 |
29,800 |
6,430 |
6,190 |
5,950 |
5,710 |
5,470 |
5,230 |
4,990 |
4,750 |
4,510 |
4,270 |
4,030 |
29,800 |
30,000 |
6,500 |
6,260 |
6,020 |
5,780 |
5,540 |
5,300 |
5,060 |
4,820 |
4,580 |
4,340 |
4,100 |
30,000 |
30,500 |
6,570 |
6,330 |
6,090 |
5,850 |
5,610 |
5,370 |
5,130 |
4,890 |
4,650 |
4,410 |
4,170 |
30,500 |
31,000 |
6,745 |
6,505 |
6,265 |
6,025 |
5,785 |
5,545 |
5,305 |
5,065 |
4,825 |
4,585 |
4,345 |
31,000 |
31,500 |
6,920 |
6,680 |
6,440 |
6,200 |
5,960 |
5,720 |
5,480 |
5,240 |
5,000 |
4,760 |
4,520 |
31,500 |
32,000 |
7,095 |
6,855 |
6,615 |
6,375 |
6,135 |
5,895 |
5,655 |
5,415 |
5,175 |
4,935 |
4,695 |
32,000 |
32,500 |
7,270 |
7,030 |
6,790 |
6,550 |
6,310 |
6,070 |
5,830 |
5,590 |
5,350 |
5,110 |
4,870 |
32,500 |
33,000 |
7,445 |
7,205 |
6,965 |
6,725 |
6,485 |
6,245 |
6,005 |
5,765 |
5,525 |
5,285 |
5,045 |
33,000 |
33,500 |
7,620 |
7,380 |
7,140 |
6,900 |
6,660 |
6,420 |
6,180 |
5,940 |
5,700 |
5,460 |
5,220 |
33,500 |
34,000 |
7,795 |
7,555 |
7,315 |
7,075 |
6,835 |
6,595 |
6,355 |
6,115 |
5,875 |
5,635 |
5,395 |
34,000 |
34,500 |
7,970 |
7,730 |
7,490 |
7,250 |
7,010 |
6,770 |
6,530 |
6,290 |
6,050 |
5,810 |
5,570 |
34,500 |
35,000 |
8,145 |
7,905 |
7,665 |
7,425 |
7,185 |
6,945 |
6,705 |
6,465 |
6,225 |
5,985 |
5,745 |
35,000 |
35,500 |
8,330 |
8,090 |
7,850 |
7,610 |
7,370 |
7,130 |
6,890 |
6,650 |
6,410 |
6,170 |
5,930 |
35,500 |
36,000 |
8,530 |
8,290 |
8,050 |
7,810 |
7,570 |
7,330 |
7,090 |
6,850 |
6,610 |
6,370 |
6,130 |
36,000 |
36,500 |
8,730 |
8,490 |
8,250 |
8,010 |
7,770 |
7,530 |
7,290 |
7,050 |
6,810 |
6,570 |
6,330 |
36,500 |
37,000 |
8,930 |
8,690 |
8,450 |
8,210 |
7,970 |
7,730 |
7,490 |
7,250 |
7,010 |
6,770 |
6,530 |
37,000 |
37,500 |
9,130 |
8,890 |
8,650 |
8,410 |
8,170 |
7,930 |
7,690 |
7,450 |
7,210 |
6,970 |
6,730 |
37,500 |
38,000 |
9,330 |
9,090 |
8,850 |
8,610 |
8,370 |
8,130 |
7,890 |
7,650 |
7,410 |
7,170 |
6,930 |
38,000 |
38,500 |
9,530 |
9,290 |
9,050 |
8,810 |
8,570 |
8,330 |
8,090 |
7,850 |
7,610 |
7,370 |
7,130 |
38,500 |
39,000 |
9,730 |
9,490 |
9,250 |
9,010 |
8,770 |
8,530 |
8,290 |
8,050 |
7,810 |
7,570 |
7,330 |
39,000 |
39,500 |
9,930 |
9,690 |
9,450 |
9,210 |
8,970 |
8,730 |
8,490 |
8,250 |
8,010 |
7,770 |
7,530 |
39,500 |
40,000 |
10,130 |
9,890 |
9,650 |
9,410 |
9,170 |
8,930 |
8,690 |
8,450 |
8,210 |
7,970 |
7,730 |
40,000 |
40,500 |
10,330 |
10,090 |
9,850 |
9,610 |
9,370 |
9,130 |
8,890 |
8,650 |
8,410 |
8,170 |
7,930 |
40,500 |
41,000 |
10,530 |
10,290 |
10,050 |
9,810 |
9,570 |
9,330 |
9,090 |
8,850 |
8,610 |
8,370 |
8,130 |
41,000 |
41,500 |
10,730 |
10,490 |
10,250 |
10,010 |
9,770 |
9,530 |
9,290 |
9,050 |
8,810 |
8,570 |
8,330 |
41,500 |
42,000 |
10,930 |
10,690 |
10,450 |
10,210 |
9,970 |
9,730 |
9,490 |
9,250 |
9,010 |
8,770 |
8,530 |
42,000 |
42,500 |
11,130 |
10,890 |
10,650 |
10,410 |
10,170 |
9,930 |
9,690 |
9,450 |
9,210 |
8,970 |
8,730 |
42,500 |
43,000 |
11,330 |
11,090 |
10,850 |
10,610 |
10,370 |
10,130 |
9,890 |
9,650 |
9,410 |
9,170 |
8,930 |
43,000 |
43,500 |
11,530 |
11,290 |
11,050 |
10,810 |
10,570 |
10,330 |
10,090 |
9,850 |
9,610 |
9,370 |
9,130 |
43,500 |
44,000 |
11,730 |
11,490 |
11,250 |
11,010 |
10,770 |
10,530 |
10,290 |
10,050 |
9,810 |
9,570 |
9,330 |
44,000 |
44,500 |
11,930 |
11,690 |
11,450 |
11,210 |
10,970 |
10,730 |
10,490 |
10,250 |
10,010 |
9,770 |
9,530 |
44,500 |
45,000 |
12,130 |
11,890 |
11,650 |
11,410 |
11,170 |
10,930 |
10,690 |
10,450 |
10,210 |
9,970 |
9,730 |
45,000 |
45,500 |
12,340 |
12,100 |
11,860 |
11,620 |
11,380 |
11,140 |
10,900 |
10,660 |
10,420 |
10,180 |
9,940 |
45,500 |
46,000 |
12,565 |
12,325 |
12,085 |
11,845 |
11,605 |
11,365 |
11,125 |
10,885 |
10,645 |
10,405 |
10,165 |
46,000 |
46,500 |
12,790 |
12,550 |
12,310 |
12,070 |
11,830 |
11,590 |
11,350 |
11,110 |
10,870 |
10,630 |
10,390 |
46,500 |
47,000 |
13,015 |
12,775 |
12,535 |
12,295 |
12,055 |
11,815 |
11,575 |
11,335 |
11,095 |
10,855 |
10,615 |
47,000 |
47,500 |
13,240 |
13,000 |
12,760 |
12,520 |
12,280 |
12,040 |
11,800 |
11,560 |
11,320 |
11,080 |
10,840 |
47,500 |
48,000 |
13,465 |
13,225 |
12,985 |
12,745 |
12,505 |
12,265 |
12,025 |
11,785 |
11,545 |
11,305 |
11,065 |
48,000 |
48,500 |
13,690 |
13,450 |
13,210 |
12,970 |
12,730 |
12,490 |
12,250 |
12,010 |
11,770 |
11,530 |
11,290 |
48,500 |
49,000 |
13,915 |
13,675 |
13,435 |
13,195 |
12,955 |
12,715 |
12,475 |
12,235 |
11,995 |
11,755 |
11,515 |
49,000 |
49,500 |
14,140 |
13,900 |
13,660 |
13,420 |
13,180 |
12,940 |
12,700 |
12,460 |
12,220 |
11,980 |
11,740 |
49,500 |
50,000 |
14,365 |
14,125 |
13,885 |
13,645 |
13,405 |
13,165 |
12,925 |
12,685 |
12,445 |
12,205 |
11,965 |
扶養親族の数が10人を超える場合には、扶養親族の数が10人の場合の税額から、その10人を超える1人ごとに240円を控除した金額 |
その月の給与の金額 |
甲 第三十八条第一項第一号の規定による税額 |
乙 第三十八条第一項第四号の規定による税額 |
|||||||||||
扶養親族の数 | |||||||||||||
0人 |
1人 |
2人 |
3人 |
4人 |
5人 |
6人 |
7人 |
8人 |
9人 |
10人 |
|||
以上 |
未満 |
税額 |
|||||||||||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
給与の金額の16%に相当する金額 |
550円未満 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
||
円 |
|||||||||||||
550 |
600 |
8 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
88 |
600 |
650 |
16 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
96 |
650 |
700 |
24 |
4 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
104 |
700 |
750 |
32 |
12 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
112 |
750 |
800 |
40 |
20 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
120 |
800 |
850 |
48 |
28 |
8 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
128 |
850 |
900 |
56 |
36 |
16 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
136 |
900 |
950 |
64 |
44 |
24 |
4 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
144 |
950 |
1,000 |
72 |
52 |
32 |
12 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
152 |
1,000 |
1,050 |
80 |
60 |
40 |
20 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
160 |
1,050 |
1,100 |
88 |
68 |
48 |
28 |
8 |
0 |
0 |
0 |
0 |
0 |
0 |
168 |
1,100 |
1,150 |
96 |
76 |
56 |
36 |
16 |
0 |
0 |
0 |
0 |
0 |
0 |
178 |
1,150 |
1,200 |
104 |
84 |
64 |
44 |
24 |
4 |
0 |
0 |
0 |
0 |
0 |
188 |
1,200 |
1,250 |
112 |
92 |
72 |
52 |
32 |
12 |
0 |
0 |
0 |
0 |
0 |
198 |
1,250 |
1,300 |
120 |
100 |
80 |
60 |
40 |
20 |
0 |
0 |
0 |
0 |
0 |
208 |
1,300 |
1,350 |
128 |
108 |
88 |
68 |
48 |
28 |
8 |
0 |
0 |
0 |
0 |
218 |
1,350 |
1,400 |
136 |
116 |
96 |
76 |
56 |
36 |
16 |
0 |
0 |
0 |
0 |
228 |
1,400 |
1,450 |
144 |
124 |
104 |
84 |
64 |
44 |
24 |
4 |
0 |
0 |
0 |
238 |
1,450 |
1,500 |
152 |
132 |
112 |
92 |
72 |
52 |
32 |
12 |
0 |
0 |
0 |
248 |
1,500 |
1,550 |
160 |
140 |
120 |
100 |
80 |
60 |
40 |
20 |
0 |
0 |
0 |
258 |
1,550 |
1,600 |
168 |
148 |
128 |
108 |
88 |
68 |
48 |
28 |
8 |
0 |
0 |
268 |
1,600 |
1,650 |
178 |
158 |
138 |
118 |
98 |
78 |
58 |
38 |
18 |
0 |
0 |
279 |
1,650 |
1,700 |
188 |
168 |
148 |
128 |
108 |
88 |
68 |
48 |
28 |
8 |
0 |
291 |
1,700 |
1,750 |
198 |
178 |
158 |
138 |
118 |
98 |
78 |
58 |
38 |
18 |
0 |
303 |
1,750 |
1,800 |
208 |
188 |
168 |
148 |
128 |
108 |
88 |
68 |
48 |
28 |
8 |
315 |
1,800 |
1,850 |
218 |
198 |
178 |
158 |
138 |
118 |
98 |
78 |
58 |
38 |
18 |
327 |
1,850 |
1,900 |
228 |
208 |
188 |
168 |
148 |
128 |
108 |
88 |
68 |
48 |
28 |
339 |
1,900 |
1,950 |
238 |
218 |
198 |
178 |
158 |
138 |
118 |
98 |
78 |
58 |
38 |
351 |
1,950 |
2,000 |
248 |
228 |
208 |
188 |
168 |
148 |
128 |
108 |
88 |
68 |
48 |
363 |
2,000 |
2,050 |
258 |
238 |
218 |
198 |
178 |
158 |
138 |
118 |
98 |
78 |
58 |
375 |
2,050 |
2,100 |
268 |
248 |
228 |
208 |
188 |
168 |
148 |
128 |
108 |
88 |
68 |
387 |
2,100 |
2,150 |
279 |
259 |
239 |
219 |
199 |
179 |
159 |
139 |
119 |
99 |
79 |
400 |
2,150 |
2,200 |
291 |
271 |
251 |
231 |
211 |
191 |
171 |
151 |
131 |
111 |
91 |
414 |
2,200 |
2,250 |
303 |
283 |
263 |
243 |
223 |
203 |
183 |
163 |
143 |
123 |
103 |
428 |
2,250 |
2,300 |
315 |
295 |
275 |
255 |
235 |
215 |
195 |
175 |
155 |
135 |
115 |
442 |
2,300 |
2,350 |
327 |
307 |
287 |
267 |
247 |
227 |
207 |
187 |
167 |
147 |
127 |
456 |
2,350 |
2,400 |
339 |
319 |
299 |
279 |
259 |
239 |
219 |
199 |
179 |
159 |
137 |
470 |
2,400 |
2,450 |
351 |
331 |
311 |
291 |
271 |
251 |
231 |
211 |
191 |
171 |
151 |
484 |
2,450 |
2,500 |
363 |
343 |
323 |
303 |
283 |
263 |
243 |
223 |
203 |
183 |
163 |
498 |
2,500 |
2,550 |
375 |
355 |
335 |
315 |
295 |
275 |
255 |
235 |
215 |
195 |
175 |
512 |
2,550 |
2,600 |
390 |
370 |
350 |
330 |
310 |
290 |
270 |
250 |
230 |
210 |
190 |
529 |
2,600 |
2,650 |
407 |
387 |
367 |
347 |
327 |
307 |
287 |
267 |
247 |
227 |
207 |
547 |
2,650 |
2,700 |
424 |
404 |
384 |
364 |
344 |
324 |
304 |
284 |
264 |
244 |
224 |
564 |
2,700 |
2,750 |
442 |
422 |
402 |
382 |
362 |
342 |
322 |
302 |
282 |
262 |
242 |
582 |
その月の給与の金額 |
甲 第三十八条第一項第一号の規定による税額 |
乙 第三十八条第一項第四号の規定による税額 |
|||||||||||
扶養親族の数 | |||||||||||||
0人 |
1人 |
2人 |
3人 |
4人 |
5人 |
6人 |
7人 |
8人 |
9人 |
10人 |
|||
以上 |
未満 |
税額 |
|||||||||||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
2,750 |
2,800 |
459 |
439 |
419 |
399 |
379 |
359 |
339 |
319 |
299 |
279 |
259 |
599 |
2,800 |
2,850 |
477 |
457 |
437 |
417 |
397 |
377 |
357 |
337 |
317 |
297 |
277 |
617 |
2,850 |
2,900 |
494 |
474 |
454 |
434 |
414 |
394 |
374 |
354 |
334 |
314 |
294 |
634 |
2,900 |
2,950 |
512 |
492 |
472 |
452 |
432 |
412 |
392 |
372 |
352 |
332 |
312 |
652 |
2,950 |
3,000 |
529 |
509 |
489 |
469 |
449 |
429 |
409 |
389 |
369 |
349 |
329 |
669 |
3,000 |
3,050 |
547 |
527 |
507 |
487 |
467 |
447 |
427 |
407 |
387 |
367 |
347 |
687 |
3,050 |
3,100 |
564 |
544 |
524 |
504 |
484 |
464 |
444 |
424 |
404 |
384 |
364 |
707 |
3,100 |
3,150 |
582 |
562 |
542 |
522 |
502 |
482 |
462 |
442 |
422 |
402 |
382 |
727 |
3,150 |
3,200 |
599 |
579 |
559 |
539 |
519 |
499 |
479 |
459 |
439 |
419 |
399 |
747 |
3,200 |
3,250 |
617 |
597 |
577 |
557 |
537 |
517 |
497 |
477 |
457 |
437 |
417 |
767 |
3,250 |
3,300 |
634 |
614 |
594 |
574 |
554 |
534 |
514 |
494 |
474 |
454 |
434 |
787 |
3,300 |
3,350 |
652 |
632 |
612 |
592 |
572 |
552 |
532 |
512 |
492 |
472 |
452 |
807 |
3,350 |
3,400 |
669 |
649 |
629 |
609 |
589 |
569 |
549 |
529 |
509 |
489 |
469 |
827 |
3,400 |
3,450 |
687 |
667 |
647 |
627 |
607 |
587 |
567 |
547 |
527 |
507 |
487 |
847 |
3,450 |
3,500 |
707 |
687 |
667 |
647 |
627 |
607 |
587 |
567 |
547 |
527 |
507 |
867 |
3,500 |
3,550 |
727 |
707 |
687 |
667 |
647 |
627 |
607 |
587 |
567 |
547 |
527 |
887 |
3,550 |
3,600 |
747 |
727 |
707 |
687 |
667 |
647 |
627 |
607 |
587 |
567 |
547 |
907 |
3,600 |
3,650 |
767 |
747 |
727 |
707 |
687 |
667 |
647 |
627 |
607 |
587 |
567 |
927 |
3,650 |
3,700 |
787 |
767 |
747 |
727 |
707 |
687 |
667 |
647 |
627 |
607 |
587 |
947 |
3,700 |
3,750 |
807 |
787 |
767 |
747 |
727 |
707 |
687 |
667 |
647 |
627 |
607 |
967 |
3,750 |
3,800 |
827 |
807 |
787 |
767 |
747 |
727 |
707 |
687 |
667 |
647 |
627 |
987 |
3,800 |
3,850 |
847 |
827 |
807 |
787 |
767 |
747 |
727 |
707 |
687 |
667 |
647 |
1,007 |
3,850 |
3,900 |
867 |
847 |
827 |
807 |
787 |
767 |
747 |
727 |
707 |
687 |
667 |
1,028 |
3,900 |
3,950 |
887 |
867 |
847 |
827 |
807 |
787 |
767 |
747 |
727 |
707 |
687 |
1,050 |
3,950 |
4,000 |
907 |
887 |
867 |
847 |
827 |
807 |
787 |
767 |
747 |
727 |
707 |
1,073 |
4,000 |
4,050 |
927 |
907 |
887 |
867 |
847 |
827 |
807 |
787 |
767 |
747 |
727 |
1,095 |
4,050 |
4,100 |
947 |
927 |
907 |
887 |
867 |
847 |
827 |
807 |
787 |
767 |
747 |
1,118 |
4,100 |
4,150 |
967 |
947 |
927 |
907 |
887 |
867 |
847 |
827 |
807 |
787 |
767 |
1,140 |
4,150 |
4,200 |
987 |
967 |
947 |
927 |
907 |
887 |
867 |
847 |
827 |
807 |
787 |
1,163 |
4,200 |
4,250 |
1,007 |
987 |
967 |
947 |
927 |
907 |
887 |
867 |
847 |
827 |
807 |
1,185 |
4,250 |
4,300 |
1,028 |
1,008 |
988 |
968 |
948 |
928 |
908 |
888 |
868 |
848 |
828 |
1,208 |
4,300 |
4,350 |
1,050 |
1,030 |
1,010 |
990 |
970 |
950 |
930 |
910 |
890 |
870 |
850 |
1,230 |
4,350 |
4,400 |
1,073 |
1,053 |
1,033 |
1,013 |
993 |
973 |
953 |
933 |
913 |
893 |
873 |
1,253 |
4,400 |
4,450 |
1,095 |
1,075 |
1,055 |
1,035 |
1,015 |
995 |
975 |
955 |
935 |
915 |
895 |
1,275 |
4,450 |
4,500 |
1,118 |
1,098 |
1,078 |
1,058 |
1,038 |
1,018 |
998 |
978 |
958 |
938 |
918 |
1,298 |
4,500 |
4,550 |
1,140 |
1,120 |
1,100 |
1,080 |
1,060 |
1,040 |
1,020 |
1,000 |
980 |
960 |
940 |
1,320 |
4,550 |
4,600 |
1,163 |
1,143 |
1,123 |
1,103 |
1,083 |
1,063 |
1,043 |
1,023 |
1,003 |
983 |
963 |
1,343 |
4,600 |
4,650 |
1,185 |
1,165 |
1,145 |
1,125 |
1,105 |
1,085 |
1,065 |
1,045 |
1,025 |
1,005 |
985 |
1,365 |
4,650 |
4,700 |
1,208 |
1,188 |
1,168 |
1,148 |
1,128 |
1,108 |
1,088 |
1,068 |
1,048 |
1,028 |
1,008 |
1,388 |
4,700 |
4,750 |
1,230 |
1,210 |
1,190 |
1,170 |
1,150 |
1,130 |
1,110 |
1,090 |
1,070 |
1,050 |
1,030 |
1,412 |
4,750 |
4,800 |
1,253 |
1,233 |
1,213 |
1,193 |
1,173 |
1,153 |
1,133 |
1,113 |
1,093 |
1,073 |
1,053 |
1,437 |
4,800 |
4,850 |
1,275 |
1,255 |
1,235 |
1,215 |
1,195 |
1,175 |
1,155 |
1,135 |
1,115 |
1,095 |
1,075 |
1,462 |
4,850 |
4,900 |
1,298 |
1,278 |
1,258 |
1,238 |
1,218 |
1,198 |
1,178 |
1,158 |
1,138 |
1,118 |
1,098 |
1,487 |
4,900 |
4,950 |
1,320 |
1,300 |
1,280 |
1,260 |
1,240 |
1,220 |
1,200 |
1,180 |
1,160 |
1,140 |
1,120 |
1,512 |
4,950 |
5,000 |
1,343 |
1,323 |
1,303 |
1,283 |
1,263 |
1,243 |
1,223 |
1,203 |
1,183 |
1,163 |
1,143 |
1,537 |
5,000 |
5,050 |
1,365 |
1,345 |
1,325 |
1,305 |
1,285 |
1,265 |
1,245 |
1,225 |
1,205 |
1,185 |
1,165 |
1,562 |
5,050 |
5,100 |
1,388 |
1,368 |
1,348 |
1,328 |
1,308 |
1,288 |
1,268 |
1,248 |
1,228 |
1,208 |
1,188 |
1,587 |
5,100円 |
1,412 |
1,392 |
1,372 |
1,352 |
1,332 |
1,312 |
1,292 |
1,272 |
1,252 |
1,232 |
1,212 |
1,612 |
|
5,100円を超える金額 |
5,100円の場合の税額に、給与の金額のうち5,100円を超える金額の50%に相当する金額を加算した金額 |
||||||||||||
扶養親族の数が10人を超える場合には、扶養親族の数が10人の場合の税額から、その10人を超える1人ごとに20円を控除した金額 |
その半月の給与の金額 |
甲 第三十八条第一項第一号の規定による税額 |
乙 第三十八条第一項第四号の規定による税額 |
|||||||||||
扶養親族の数 | |||||||||||||
0人 |
1人 |
2人 |
3人 |
4人 |
5人 |
6人 |
7人 |
8人 |
9人 |
10人 |
|||
以上 |
未満 |
税額 |
|||||||||||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
給与の金額の16%に相当する金額 |
275円未満 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
||
円 |
|||||||||||||
275 |
300 |
4 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
44 |
300 |
325 |
8 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
48 |
325 |
350 |
12 |
2 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
52 |
350 |
375 |
16 |
6 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
56 |
375 |
400 |
20 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
60 |
400 |
425 |
24 |
14 |
4 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
64 |
425 |
450 |
28 |
18 |
8 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
68 |
450 |
475 |
32 |
22 |
12 |
2 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
72 |
475 |
500 |
36 |
26 |
16 |
6 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
76 |
500 |
525 |
40 |
30 |
20 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
80 |
525 |
550 |
44 |
34 |
24 |
14 |
4 |
0 |
0 |
0 |
0 |
0 |
0 |
84 |
550 |
575 |
48 |
38 |
28 |
18 |
8 |
0 |
0 |
0 |
0 |
0 |
0 |
89 |
575 |
600 |
52 |
42 |
32 |
22 |
12 |
2 |
0 |
0 |
0 |
0 |
0 |
94 |
600 |
625 |
56 |
46 |
36 |
26 |
16 |
6 |
0 |
0 |
0 |
0 |
0 |
99 |
625 |
650 |
60 |
50 |
40 |
30 |
20 |
10 |
0 |
0 |
0 |
0 |
0 |
104 |
650 |
675 |
64 |
54 |
44 |
34 |
24 |
14 |
4 |
0 |
0 |
0 |
0 |
109 |
675 |
700 |
68 |
58 |
48 |
38 |
28 |
18 |
8 |
0 |
0 |
0 |
0 |
114 |
700 |
725 |
72 |
62 |
52 |
42 |
32 |
22 |
12 |
2 |
0 |
0 |
0 |
119 |
725 |
750 |
76 |
66 |
56 |
46 |
36 |
26 |
16 |
6 |
0 |
0 |
0 |
124 |
750 |
775 |
80 |
70 |
60 |
50 |
40 |
30 |
20 |
10 |
0 |
0 |
0 |
129 |
775 |
800 |
84 |
74 |
64 |
54 |
44 |
34 |
24 |
14 |
4 |
0 |
0 |
134 |
800 |
825 |
89 |
79 |
69 |
59 |
49 |
39 |
29 |
19 |
9 |
0 |
0 |
139.5 |
825 |
850 |
94 |
84 |
74 |
64 |
54 |
44 |
34 |
24 |
14 |
4 |
0 |
145.5 |
850 |
875 |
99 |
89 |
79 |
69 |
59 |
49 |
39 |
29 |
19 |
9 |
0 |
151.5 |
875 |
900 |
104 |
94 |
84 |
74 |
64 |
54 |
44 |
34 |
24 |
14 |
4 |
157.5 |
900 |
925 |
109 |
99 |
89 |
79 |
69 |
59 |
49 |
39 |
29 |
19 |
9 |
163.5 |
925 |
950 |
114 |
104 |
94 |
84 |
74 |
64 |
54 |
44 |
34 |
24 |
14 |
169.5 |
950 |
975 |
119 |
109 |
99 |
89 |
79 |
69 |
59 |
49 |
39 |
29 |
19 |
175.5 |
975 |
1,000 |
124 |
114 |
104 |
94 |
84 |
74 |
64 |
54 |
44 |
34 |
24 |
181.5 |
1,000 |
1,025 |
129 |
119 |
109 |
99 |
89 |
79 |
69 |
59 |
49 |
39 |
29 |
187.5 |
1,025 |
1,050 |
134 |
124 |
114 |
104 |
94 |
84 |
74 |
64 |
54 |
44 |
34 |
193.5 |
1,050 |
1,075 |
139.5 |
129.5 |
119.5 |
109.5 |
99.5 |
89.5 |
79.5 |
69.5 |
59.5 |
49.5 |
39.5 |
200 |
1,075 |
1,100 |
145.5 |
135.5 |
125.5 |
115.5 |
105.5 |
95.5 |
85.5 |
75.5 |
65.5 |
55.5 |
45.5 |
207 |
1,100 |
1,125 |
151.5 |
141.5 |
131.5 |
121.5 |
111.5 |
101.5 |
91.5 |
81.5 |
71.5 |
61.5 |
51.5 |
214 |
1,125 |
1,150 |
157.5 |
147.5 |
137.5 |
127.5 |
117.5 |
107.5 |
97.5 |
87.5 |
77.5 |
67.5 |
57.5 |
221 |
1,150 |
1,175 |
163.5 |
153.5 |
143.5 |
133.5 |
123.5 |
113.5 |
103.5 |
93.5 |
83.5 |
73.5 |
63.5 |
228 |
1,175 |
1,200 |
169.5 |
159.5 |
149.5 |
139.5 |
129.5 |
119.5 |
109.5 |
99.5 |
89.5 |
79.5 |
69.5 |
235 |
1,200 |
1,225 |
175.5 |
165.5 |
155.5 |
145.5 |
135.5 |
125.5 |
115.5 |
105.5 |
95.5 |
85.5 |
75.5 |
242 |
1,225 |
1,250 |
181.5 |
171.5 |
161.5 |
151.5 |
141.5 |
131.5 |
121.5 |
111.5 |
101.5 |
91.5 |
81.5 |
249 |
1,250 |
1,275 |
187.5 |
177.5 |
167.5 |
157.5 |
147.5 |
137.5 |
127.5 |
117.5 |
107.5 |
97.5 |
87.5 |
256 |
1,275 |
1,300 |
195 |
185 |
175 |
165 |
155 |
145 |
135 |
125 |
115 |
105 |
95 |
264.5 |
1,300 |
1,325 |
203.5 |
193.5 |
183.5 |
173.5 |
163.5 |
153.5 |
143.5 |
133.5 |
123.5 |
113.5 |
103.5 |
273.5 |
1,325 |
1,350 |
212 |
202 |
192 |
182 |
172 |
162 |
152 |
142 |
132 |
122 |
112 |
282 |
1,350 |
1,375 |
221 |
211 |
201 |
191 |
181 |
171 |
161 |
151 |
141 |
131 |
121 |
291 |
1,375 |
1,400 |
229.5 |
219.5 |
209.5 |
199.5 |
189.5 |
179.5 |
169.5 |
159.5 |
149.5 |
139.5 |
129.5 |
299.5 |
1,400 |
1,425 |
238.5 |
228.5 |
218.5 |
208.5 |
198.5 |
188.5 |
178.5 |
168.5 |
158.5 |
148.5 |
138.5 |
308.5 |
その半月の給与の金額 |
甲 第三十八条第一項第一号の規定による税額 |
乙 第三十八条第一項第四号の規定による税額 |
|||||||||||
扶養親族の数 | |||||||||||||
0人 |
1人 |
2人 |
3人 |
4人 |
5人 |
6人 |
7人 |
8人 |
9人 |
10人 |
|||
以上 |
未満 |
税額 |
|||||||||||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
1,425 |
1,450 |
247 |
237 |
227 |
217 |
207 |
197 |
187 |
177 |
167 |
157 |
147 |
317 |
1,450 |
1,475 |
256 |
246 |
236 |
226 |
216 |
206 |
196 |
186 |
176 |
166 |
156 |
326 |
1,475 |
1,500 |
264.5 |
254.5 |
244.5 |
234.5 |
224.5 |
214.5 |
204.5 |
194.5 |
184.5 |
174.5 |
164.5 |
334.5 |
1,500 |
1,525 |
273.5 |
263.5 |
253.5 |
243.5 |
233.5 |
223.5 |
213.5 |
203.5 |
193.5 |
183.5 |
173.5 |
343.5 |
1,525 |
1,550 |
282 |
272 |
262 |
252 |
242 |
232 |
222 |
212 |
202 |
192 |
182 |
353.5 |
1,550 |
1,575 |
291 |
281 |
271 |
261 |
251 |
241 |
231 |
221 |
211 |
201 |
191 |
363.5 |
1,575 |
1,600 |
299.5 |
289.5 |
279.5 |
269.5 |
259.5 |
249.5 |
239.5 |
229.5 |
219.5 |
209.5 |
199.5 |
373.5 |
1,600 |
1,625 |
308.5 |
298.5 |
288.5 |
278.5 |
268.5 |
258.5 |
248.5 |
238.5 |
228.5 |
218.5 |
208.5 |
383.5 |
1,625 |
1,650 |
317 |
307 |
297 |
287 |
277 |
267 |
257 |
247 |
237 |
227 |
217 |
393.5 |
1,650 |
1,675 |
326 |
316 |
306 |
296 |
286 |
276 |
266 |
256 |
246 |
236 |
226 |
403.5 |
1,675 |
1,700 |
334.5 |
324.5 |
314.5 |
304.5 |
294.5 |
284.5 |
274.5 |
264.5 |
254.5 |
244.5 |
234.5 |
413.5 |
1,700 |
1,725 |
343.5 |
333.5 |
323.5 |
313.5 |
303.5 |
293.5 |
283.5 |
273.5 |
263.5 |
253.5 |
243.5 |
423.5 |
1,725 |
1,750 |
353.5 |
343.5 |
333.5 |
323.5 |
313.5 |
303.5 |
293.5 |
283.5 |
273.5 |
263.5 |
253.5 |
433.5 |
1,750 |
1,775 |
363.5 |
353.5 |
343.5 |
333.5 |
323.5 |
313.5 |
303.5 |
293.5 |
283.5 |
273.5 |
263.5 |
443.5 |
1,775 |
1,800 |
373.5 |
363.5 |
353.5 |
343.5 |
333.5 |
323.5 |
313.5 |
303.5 |
293.5 |
283.5 |
273.5 |
453.5 |
1,800 |
1,825 |
383.5 |
373.5 |
363.5 |
353.5 |
343.5 |
333.5 |
323.5 |
313.5 |
303.5 |
293.5 |
283.5 |
463.5 |
1,825 |
1,850 |
393.5 |
383.5 |
373.5 |
363.5 |
353.5 |
343.5 |
333.5 |
323.5 |
313.5 |
303.5 |
293.5 |
473.5 |
1,850 |
1,875 |
403.5 |
393.5 |
383.5 |
373.5 |
363.5 |
353.5 |
343.5 |
333.5 |
323.5 |
313.5 |
303.5 |
483.5 |
1,875 |
1,900 |
413.5 |
403.5 |
393.5 |
383.5 |
373.5 |
363.5 |
353.5 |
343.5 |
333.5 |
323.5 |
313.5 |
493.5 |
1,900 |
1,925 |
423.5 |
413.5 |
403.5 |
393.5 |
383.5 |
373.5 |
363.5 |
353.5 |
343.5 |
333.5 |
323.5 |
503.5 |
1,925 |
1,950 |
433.5 |
423.5 |
413.5 |
403.5 |
393.5 |
383.5 |
373.5 |
363.5 |
353.5 |
343.5 |
333.5 |
514 |
1,950 |
1,975 |
443.5 |
433.5 |
423.5 |
413.5 |
403.5 |
393.5 |
383.5 |
373.5 |
363.5 |
353.5 |
343.5 |
525 |
1,975 |
2,000 |
453.5 |
443.5 |
433.5 |
423.5 |
413.5 |
403.5 |
393.5 |
383.5 |
373.5 |
363.5 |
353.5 |
536.5 |
2,000 |
2,025 |
463.5 |
453.5 |
443.5 |
433.5 |
423.5 |
413.5 |
403.5 |
393.5 |
383.5 |
373.5 |
363.5 |
547.5 |
2,025 |
2,050 |
473.5 |
463.5 |
453.5 |
443.5 |
433.5 |
423.5 |
413.5 |
403.5 |
393.5 |
383.5 |
373.5 |
559 |
2,050 |
2,075 |
483.5 |
473.5 |
463.5 |
453.5 |
443.5 |
433.5 |
423.5 |
413.5 |
403.5 |
393.5 |
383.5 |
570 |
2,075 |
2,100 |
493.5 |
483.5 |
473.5 |
463.5 |
453.5 |
443.5 |
433.5 |
423.5 |
413.5 |
403.5 |
393.5 |
581.5 |
2,100 |
2,125 |
503.5 |
493.5 |
483.5 |
473.5 |
463.5 |
453.5 |
443.5 |
433.5 |
423.5 |
413.5 |
403.5 |
592.5 |
2,125 |
2,150 |
514 |
504 |
494 |
484 |
474 |
464 |
454 |
444 |
434 |
424 |
414 |
604 |
2,150 |
2,175 |
525 |
515 |
505 |
495 |
485 |
475 |
465 |
455 |
445 |
435 |
425 |
615 |
2,175 |
2,200 |
536.5 |
526.5 |
516.5 |
506.5 |
496.5 |
486.5 |
476.5 |
466.5 |
456.5 |
446.5 |
436.5 |
626.5 |
2,200 |
2,225 |
547.5 |
537.5 |
527.5 |
517.5 |
507.5 |
497.5 |
487.5 |
477.5 |
467.5 |
457.5 |
447.5 |
637.5 |
2,225 |
2,250 |
559 |
549 |
539 |
529 |
519 |
509 |
499 |
489 |
479 |
469 |
459 |
649 |
2,250 |
2,275 |
570 |
560 |
550 |
540 |
530 |
520 |
510 |
500 |
490 |
480 |
470 |
660 |
2,275 |
2,300 |
581.5 |
571.5 |
561.5 |
551.5 |
541.5 |
531.5 |
521.5 |
511.5 |
501.5 |
491.5 |
481.5 |
671.5 |
2,300 |
2,325 |
592.5 |
582.5 |
572.5 |
562.5 |
552.5 |
542.5 |
532.5 |
522.5 |
512.5 |
502.5 |
492.5 |
682.5 |
2,325 |
2,350 |
604 |
594 |
584 |
574 |
564 |
554 |
544 |
534 |
524 |
514 |
504 |
694 |
2,350 |
2,375 |
615 |
605 |
595 |
585 |
575 |
565 |
555 |
545 |
535 |
525 |
515 |
706 |
2,375 |
2,400 |
626.5 |
616.5 |
606.5 |
596.5 |
586.5 |
576.5 |
566.5 |
556.5 |
546.5 |
536.5 |
526.5 |
718.5 |
2,400 |
2,425 |
637.5 |
627.5 |
617.5 |
607.5 |
597.5 |
587.5 |
577.5 |
567.5 |
557.5 |
547.5 |
537.5 |
731 |
2,425 |
2,450 |
649 |
639 |
629 |
619 |
609 |
599 |
589 |
579 |
569 |
559 |
549 |
743.5 |
2,450 |
2,475 |
660 |
650 |
640 |
630 |
620 |
610 |
600 |
590 |
580 |
570 |
560 |
756 |
2,475 |
2,500 |
671.5 |
661.5 |
651.5 |
641.5 |
631.5 |
621.5 |
611.5 |
601.5 |
591.5 |
581.5 |
571.5 |
768.5 |
2,500 |
2,525 |
682.5 |
672.5 |
662.5 |
652.5 |
642.5 |
632.5 |
622.5 |
612.5 |
602.5 |
592.5 |
582.5 |
781 |
2,525 |
2,550 |
694 |
684 |
674 |
664 |
654 |
644 |
634 |
624 |
614 |
604 |
594 |
793.5 |
2,550円 |
706 |
696 |
686 |
676 |
666 |
656 |
646 |
636 |
626 |
616 |
606 |
806 |
|
2,550円を超える金額 |
2,550円の場合の税額に、給与の金額のうち2,550円を超える金額の50%に相当する金額を加算した金額 |
||||||||||||
扶養親族の数が10人を超える場合には、扶養親族の数が10人の場合の税額から、その10人を超える1人ごとに10円を控除した金額 |
その旬の給与の金額 |
甲 第三十八条第一項第一号の規定による税額 |
乙 第三十八条第一項第四号の規定による税額 |
|||||||||||
扶養親族の数 | |||||||||||||
0人 |
1人 |
2人 |
3人 |
4人 |
5人 |
6人 |
7人 |
8人 |
9人 |
10人 |
|||
以上 |
未満 |
税額 |
|||||||||||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
給与の金額の16%に相当する金額 |
180円未満 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
||
円 |
|||||||||||||
180 |
200 |
2 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
28.8 |
200 |
220 |
5.2 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
32 |
220 |
240 |
8.4 |
1.7 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
35.2 |
240 |
260 |
11.6 |
4.9 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
38.4 |
260 |
280 |
14.8 |
8.1 |
1.4 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
41.6 |
280 |
300 |
18 |
11.3 |
4.6 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
44.8 |
300 |
320 |
21.2 |
14.5 |
7.8 |
1.1 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
48 |
320 |
340 |
24.4 |
17.7 |
11 |
4.3 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
51.2 |
340 |
360 |
27.6 |
20.9 |
14.2 |
7.5 |
0.9 |
0 |
0 |
0 |
0 |
0 |
0 |
54.4 |
360 |
380 |
30.8 |
24.1 |
17.4 |
10.7 |
4.1 |
0 |
0 |
0 |
0 |
0 |
0 |
58.1 |
380 |
400 |
34 |
27.3 |
20.6 |
13.9 |
7.3 |
0.6 |
0 |
0 |
0 |
0 |
0 |
62.1 |
400 |
420 |
37.2 |
30.5 |
23.8 |
17.1 |
10.5 |
3.8 |
0 |
0 |
0 |
0 |
0 |
66.1 |
420 |
440 |
40.4 |
33.7 |
27 |
20.3 |
13.7 |
7 |
0.3 |
0 |
0 |
0 |
0 |
70.1 |
440 |
460 |
43.6 |
36.9 |
30.2 |
23.5 |
16.9 |
10.2 |
3.5 |
0 |
0 |
0 |
0 |
74.1 |
460 |
480 |
46.8 |
40.1 |
33.4 |
26.7 |
20.1 |
13.4 |
6.7 |
0.1 |
0 |
0 |
0 |
78.1 |
480 |
500 |
50 |
43.3 |
36.6 |
29.9 |
23.3 |
16.6 |
9.9 |
3.3 |
0 |
0 |
0 |
82.1 |
500 |
520 |
53.2 |
46.5 |
39.8 |
33.1 |
26.5 |
19.8 |
13.1 |
6.5 |
0 |
0 |
0 |
86.1 |
520 |
540 |
56.6 |
49.9 |
43.2 |
36.5 |
29.9 |
23.2 |
16.5 |
9.9 |
3.2 |
0 |
0 |
90.1 |
540 |
560 |
60.6 |
53.9 |
47.2 |
40.5 |
33.9 |
27.2 |
20.5 |
13.9 |
7.2 |
0.5 |
0 |
94.8 |
560 |
580 |
64.6 |
57.9 |
51.2 |
44.5 |
37.9 |
31.2 |
24.5 |
17.9 |
11.2 |
4.5 |
0 |
99.6 |
580 |
600 |
68.6 |
61.9 |
55.2 |
48.5 |
41.9 |
35.2 |
28.5 |
21.9 |
15.2 |
8.5 |
1.9 |
104.4 |
600 |
620 |
72.6 |
65.9 |
59.2 |
52.5 |
45.9 |
39.2 |
32.5 |
25.9 |
19.2 |
12.5 |
5.9 |
109.2 |
620 |
640 |
76.6 |
69.9 |
63.2 |
56.5 |
49.9 |
43.2 |
36.5 |
29.9 |
23.2 |
16.5 |
9.9 |
114 |
640 |
660 |
80.6 |
73.9 |
67.2 |
60.5 |
53.9 |
47.2 |
40.5 |
33.9 |
27.2 |
20.5 |
13.9 |
118.8 |
660 |
680 |
84.6 |
77.9 |
71.2 |
64.5 |
57.9 |
51.2 |
44.5 |
37.9 |
31.2 |
24.5 |
17.9 |
123.6 |
680 |
700 |
88.6 |
81.9 |
75.2 |
68.5 |
61.9 |
55.2 |
48.5 |
41.9 |
35.2 |
28.5 |
21.9 |
128.4 |
700 |
720 |
93 |
86.3 |
79.7 |
73 |
66.3 |
59.7 |
53 |
46.3 |
39.6 |
33 |
26.3 |
133.4 |
720 |
740 |
97.8 |
91.1 |
84.5 |
77.8 |
71.1 |
64.5 |
57.8 |
51.1 |
44.4 |
37.8 |
31.1 |
139 |
740 |
760 |
102.6 |
95.9 |
89.3 |
82.6 |
75.9 |
69.3 |
62.6 |
55.9 |
49.2 |
42.6 |
35.9 |
144.6 |
760 |
780 |
107.4 |
100.7 |
94.1 |
87.4 |
80.7 |
74.1 |
67.4 |
60.7 |
54 |
47.4 |
40.7 |
150.2 |
780 |
800 |
112.2 |
105.5 |
98.9 |
92.2 |
85.5 |
78.9 |
72.2 |
65.5 |
58.8 |
52.2 |
45.5 |
155.8 |
800 |
820 |
117 |
110.3 |
103.7 |
97 |
90.3 |
83.7 |
77 |
70.3 |
63.6 |
57 |
50.3 |
161.4 |
820 |
840 |
121.8 |
115.1 |
108.5 |
101.8 |
95.1 |
88.5 |
81.8 |
75.1 |
68.4 |
61.8 |
55.1 |
167 |
840 |
860 |
126.9 |
120.2 |
113.6 |
106.9 |
100.2 |
93.6 |
86.9 |
80.2 |
73.5 |
66.9 |
60.2 |
173 |
860 |
880 |
133.1 |
126.4 |
119.7 |
113 |
106.4 |
99.7 |
93 |
86.4 |
79.7 |
73 |
66.4 |
180 |
880 |
900 |
140.1 |
133.4 |
126.7 |
120 |
113.4 |
106.7 |
100 |
93.4 |
86.7 |
80 |
73.4 |
187 |
900 |
920 |
147.1 |
140.4 |
133.7 |
127 |
120.4 |
113.7 |
107 |
100.4 |
93.7 |
87 |
80.4 |
194 |
920 |
940 |
154.1 |
147.4 |
140.7 |
134 |
127.4 |
120.7 |
114 |
107.4 |
100.7 |
94 |
87.4 |
201 |
940 |
960 |
161.1 |
154.4 |
147.7 |
141 |
134.4 |
127.7 |
121 |
114.4 |
107.7 |
101 |
94.4 |
208 |
960 |
980 |
168.1 |
161.4 |
154.7 |
148 |
141.4 |
134.7 |
128 |
121.4 |
114.7 |
108 |
101.4 |
215 |
980 |
1,000 |
175.1 |
168.4 |
161.7 |
155 |
148.4 |
141.7 |
135 |
128.4 |
121.7 |
115 |
108.4 |
222 |
1,000 |
1,020 |
182.1 |
175.4 |
168.7 |
162 |
155.4 |
148.7 |
142 |
135.4 |
128.7 |
122 |
115.4 |
229 |
1,020 |
1,040 |
189.1 |
182.4 |
175.7 |
169 |
162.4 |
155.7 |
149 |
142.4 |
135.7 |
129 |
122.4 |
236.9 |
その旬の給与の金額 |
甲 第三十八条第一項第一号の規定による税額 |
乙 第三十八条第一項第四号の規定による税額 |
|||||||||||
扶養親族の数 | |||||||||||||
0人 |
1人 |
2人 |
3人 |
4人 |
5人 |
6人 |
7人 |
8人 |
9人 |
10人 |
|||
以上 |
未満 |
税額 |
|||||||||||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
1,040 |
1,060 |
196.1 |
189.4 |
182.7 |
176 |
169.4 |
162.7 |
156 |
149.4 |
142.7 |
136 |
129.4 |
244.9 |
1,060 |
1,080 |
203.1 |
196.4 |
189.7 |
183 |
176.4 |
169.7 |
163 |
156.4 |
149.7 |
143 |
136.4 |
252.9 |
1,080 |
1,100 |
210.1 |
203.4 |
196.7 |
190 |
183.4 |
176.7 |
170 |
163.4 |
156.7 |
150 |
143.4 |
260.9 |
1,100 |
1,120 |
217.1 |
210.4 |
203.7 |
197 |
190.4 |
183.7 |
177 |
170.4 |
163.7 |
157 |
150.4 |
268.9 |
1,120 |
1,140 |
224.1 |
217.4 |
210.7 |
204 |
197.4 |
190.7 |
184 |
177.4 |
170.7 |
164 |
157.4 |
276.9 |
1,140 |
1,160 |
231.3 |
224.6 |
218 |
211.3 |
204.6 |
198 |
191.3 |
184.6 |
177.9 |
171.3 |
164.6 |
284.9 |
1,160 |
1,180 |
239.3 |
232.6 |
226 |
219.3 |
212.6 |
206 |
199.3 |
192.6 |
185.9 |
179.3 |
172.6 |
292.9 |
1,180 |
1,200 |
247.3 |
240.6 |
234 |
227.3 |
220.6 |
214 |
207.3 |
200.6 |
193.9 |
187.3 |
180.6 |
300.9 |
1,200 |
1,220 |
255.3 |
248.6 |
242 |
235.3 |
228.6 |
222 |
215.3 |
208.6 |
201.9 |
195.3 |
188.6 |
308.9 |
1,220 |
1,240 |
263.3 |
256.6 |
250 |
243.3 |
236.6 |
230 |
223.3 |
216.6 |
209.9 |
203.3 |
196.6 |
316.9 |
1,240 |
1,260 |
271.3 |
264.6 |
258 |
251.3 |
244.6 |
238 |
231.3 |
224.6 |
217.9 |
211.3 |
204.6 |
324.9 |
1,260 |
1,280 |
279.3 |
272.6 |
266 |
259.3 |
252.6 |
246 |
239.3 |
232.6 |
225.9 |
219.3 |
212.6 |
332.9 |
1,280 |
1,300 |
287.3 |
280.6 |
274 |
267.3 |
260.6 |
254 |
247.3 |
240.6 |
233.9 |
227.3 |
220.6 |
341 |
1,300 |
1,320 |
295.3 |
288.6 |
282 |
275.3 |
268.6 |
262 |
255.3 |
248.6 |
241.9 |
235.3 |
228.6 |
350 |
1,320 |
1,340 |
303.3 |
296.6 |
290 |
283.3 |
276.6 |
270 |
263.3 |
256.6 |
249.9 |
243.3 |
236.6 |
359 |
1,340 |
1,360 |
311.3 |
304.6 |
298 |
291.3 |
284.6 |
278 |
271.3 |
264.6 |
257.9 |
251.3 |
244.6 |
368 |
1,360 |
1,380 |
319.3 |
312.6 |
306 |
299.3 |
292.6 |
286 |
279.3 |
272.6 |
265.9 |
259.3 |
252.6 |
377 |
1,380 |
1,400 |
327.3 |
320.6 |
314 |
307.3 |
300.6 |
294 |
287.3 |
280.6 |
273.9 |
267.3 |
260.6 |
386 |
1,400 |
1,420 |
335.3 |
328.6 |
322 |
315.3 |
308.6 |
302 |
295.3 |
288.6 |
281.9 |
275.3 |
268.6 |
395 |
1,420 |
1,440 |
343.7 |
337 |
330.3 |
323.6 |
317 |
310.3 |
303.6 |
297 |
290.3 |
283.6 |
277 |
404 |
1,440 |
1,460 |
352.7 |
346 |
339.3 |
332.6 |
326 |
319.3 |
312.6 |
306 |
299.3 |
292.6 |
286 |
413 |
1,460 |
1,480 |
361.7 |
355 |
348.3 |
341.6 |
335 |
328.3 |
321.6 |
315 |
308.3 |
301.6 |
295 |
422 |
1,480 |
1,500 |
370.7 |
364 |
357.3 |
350.6 |
344 |
337.3 |
330.6 |
324 |
317.3 |
310.6 |
304 |
431 |
1,500 |
1,520 |
379.7 |
373 |
366.3 |
359.6 |
353 |
346.3 |
339.6 |
333 |
326.2 |
319.6 |
313 |
440 |
1,520 |
1,540 |
388.7 |
382 |
375.3 |
368.6 |
362 |
355.3 |
348.6 |
342 |
335.3 |
328.6 |
322 |
449 |
1,540 |
1,560 |
397.7 |
391 |
384.3 |
377.6 |
371 |
364.3 |
357.6 |
351 |
344.3 |
337.6 |
331 |
458 |
1,560 |
1,580 |
406.7 |
400 |
393.3 |
386.6 |
380 |
373.3 |
366.6 |
360 |
353.3 |
346.6 |
340 |
467.2 |
1,580 |
1,600 |
415.7 |
409 |
402.3 |
395.6 |
389 |
382.3 |
375.6 |
369 |
362.3 |
355.6 |
349 |
477.2 |
1,600 |
1,620 |
424.7 |
418 |
411.3 |
404.6 |
398 |
391.3 |
384.6 |
378 |
371.3 |
364.6 |
358 |
487.2 |
1,620 |
1,640 |
433.7 |
427 |
420.3 |
413.6 |
407 |
400.3 |
393.6 |
387 |
380.3 |
373.6 |
367 |
497.2 |
1,640 |
1,660 |
422.7 |
436 |
429.3 |
422.6 |
416 |
409.3 |
402.6 |
396 |
389.3 |
382.6 |
376 |
507.2 |
1,660 |
1,680 |
451.7 |
445 |
438.3 |
431.6 |
425 |
418.3 |
411.6 |
405 |
398.3 |
391.6 |
385 |
517.2 |
1,680 |
1,700 |
460.7 |
454 |
447.3 |
440.6 |
434 |
427.3 |
420.6 |
414 |
407.3 |
400.6 |
394 |
527.2 |
1,700円 |
470.2 |
463.5 |
456.8 |
450.1 |
443.5 |
436.8 |
430.1 |
423.5 |
416.8 |
410.1 |
403.5 |
537.2 |
|
1,7000円を超える金額 |
1,700円の場合の税額に、給与の金額のうち1,700円を超える金額の50%に相当する金額を加算した金額 |
||||||||||||
扶養親族の数が10人を超える場合には、扶養親族の数が10人の場合の税額から、その10人を超える1人ごとに6円70銭を控除した金額。 |
その週の給与の金額 |
甲 第三十八条第一項第一号の規定による税額 |
乙 第三十八条第一項第四号の規定による税額 |
|||||||||||
扶養親族の数 | |||||||||||||
0人 |
1人 |
2人 |
3人 |
4人 |
5人 |
6人 |
7人 |
8人 |
9人 |
10人 |
|||
以上 |
未満 |
税額 |
|||||||||||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
給与の金額の16%に相当する金額 |
120円未満 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
||
円 |
|||||||||||||
120 |
130 |
0.4 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
19.2 |
130 |
140 |
2 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
20.8 |
140 |
150 |
3.6 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
22.4 |
150 |
160 |
5.2 |
0.5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
24 |
160 |
170 |
6.8 |
2.1 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
25.6 |
170 |
180 |
8.4 |
3.7 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
27.2 |
180 |
190 |
10 |
5.3 |
0.6 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
28.8 |
190 |
200 |
11.6 |
6.9 |
2.2 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
30.4 |
200 |
210 |
13.2 |
8.5 |
3.8 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
32 |
210 |
220 |
14.8 |
10.1 |
5.4 |
0.7 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
33.6 |
220 |
230 |
16.4 |
11.7 |
7 |
2.3 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
35.2 |
230 |
240 |
18 |
13.3 |
8.6 |
3.9 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
36.8 |
240 |
250 |
19.6 |
14.9 |
10.2 |
5.5 |
0.9 |
0 |
0 |
0 |
0 |
0 |
0 |
38.4 |
250 |
260 |
21.2 |
16.5 |
11.8 |
7.1 |
2.5 |
0 |
0 |
0 |
0 |
0 |
0 |
40.2 |
260 |
270 |
22.8 |
18.1 |
13.4 |
8.7 |
4.1 |
0 |
0 |
0 |
0 |
0 |
0 |
42.2 |
270 |
280 |
24.4 |
19.7 |
15 |
10.3 |
5.7 |
1 |
0 |
0 |
0 |
0 |
0 |
44.2 |
280 |
290 |
26 |
21.3 |
16.6 |
11.9 |
7.3 |
2.6 |
0 |
0 |
0 |
0 |
0 |
46.2 |
290 |
300 |
27.6 |
22.9 |
18.2 |
13.5 |
8.9 |
4.2 |
0 |
0 |
0 |
0 |
0 |
48.2 |
300 |
310 |
29.2 |
24.5 |
19.8 |
15.1 |
10.5 |
5.8 |
1.1 |
0 |
0 |
0 |
0 |
50.2 |
310 |
320 |
30.8 |
26.1 |
21.4 |
16.7 |
12.1 |
7.4 |
2.7 |
0 |
0 |
0 |
0 |
52.2 |
320 |
330 |
32.4 |
27.7 |
23 |
18.3 |
13.7 |
9 |
4.3 |
0 |
0 |
0 |
0 |
54.2 |
330 |
340 |
34 |
29.3 |
24.6 |
19.9 |
15.3 |
10.6 |
5.9 |
1.3 |
0 |
0 |
0 |
56.2 |
340 |
350 |
35.6 |
30.9 |
26.2 |
21.5 |
16.9 |
12.2 |
7.5 |
2.9 |
0 |
0 |
0 |
58.2 |
350 |
360 |
37.2 |
32.5 |
27.8 |
23.1 |
18.5 |
13.8 |
9.1 |
4.5 |
0 |
0 |
0 |
60.2 |
360 |
370 |
38.8 |
34.1 |
29.4 |
24.7 |
20.1 |
15.4 |
10.7 |
6.1 |
1.4 |
0 |
0 |
62.2 |
370 |
380 |
40.7 |
36 |
31.4 |
26.7 |
22 |
17.4 |
12.7 |
8 |
3.3 |
0 |
0 |
64.4 |
380 |
390 |
42.7 |
38 |
33.4 |
28.7 |
24 |
19.4 |
14.7 |
10 |
5.3 |
0.7 |
0 |
66.8 |
390 |
400 |
44.7 |
40 |
35.4 |
30.7 |
26 |
21.4 |
16.7 |
12 |
7.3 |
2.7 |
0 |
69.2 |
400 |
410 |
46.7 |
42 |
37.4 |
32.7 |
28 |
23.4 |
18.7 |
14 |
9.3 |
4.7 |
0 |
71.6 |
410 |
420 |
48.7 |
44 |
39.4 |
34.7 |
30 |
25.4 |
20.7 |
16 |
11.3 |
6.7 |
2 |
74 |
420 |
430 |
50.7 |
46 |
41.4 |
36.7 |
32 |
27.4 |
22.7 |
18 |
13.3 |
8.7 |
4 |
76.4 |
430 |
440 |
52.7 |
48 |
43.4 |
38.7 |
34 |
29.4 |
24.7 |
20 |
15.3 |
10.7 |
6 |
78.8 |
440 |
450 |
54.7 |
50 |
45.4 |
40.7 |
36 |
31.4 |
26.7 |
22 |
17.3 |
12.7 |
8 |
81.2 |
450 |
460 |
56.7 |
52 |
47.4 |
42.7 |
38 |
33.4 |
28.7 |
24 |
19.3 |
14.7 |
10 |
83.6 |
460 |
470 |
58.7 |
54 |
49.4 |
44.7 |
40 |
35.4 |
30.7 |
26 |
21.3 |
16.7 |
12 |
86 |
470 |
480 |
60.7 |
56 |
51.4 |
46.7 |
42 |
37.4 |
32.7 |
28 |
23.3 |
18.7 |
14 |
88.4 |
480 |
490 |
62.7 |
58 |
53.4 |
48.7 |
44 |
39.4 |
34.7 |
30 |
25.3 |
20.7 |
16 |
90.8 |
490 |
500 |
65 |
60.3 |
55.7 |
51 |
46.3 |
41.7 |
37 |
32.3 |
27.6 |
23 |
18.3 |
93.4 |
500 |
510 |
67.4 |
62.7 |
58.1 |
53.4 |
48.7 |
44.1 |
39.4 |
34.7 |
30 |
25.4 |
20.7 |
96.2 |
510 |
520 |
69.8 |
65.1 |
60.5 |
55.8 |
51.1 |
46.5 |
41.8 |
37.1 |
32.4 |
27.8 |
23.1 |
99 |
520 |
530 |
72.2 |
67.5 |
62.9 |
58.2 |
53.5 |
48.9 |
44.2 |
39.5 |
34.8 |
30.2 |
25.5 |
101.8 |
530 |
540 |
74.6 |
69.9 |
65.3 |
60.6 |
55.9 |
51.3 |
46.6 |
41.9 |
37.2 |
32.6 |
27.9 |
104.6 |
その週の給与の金額 |
甲 第三十八条第一項第一号の規定による税額 |
乙 第三十八条第一項第四号の規定による税額 |
|||||||||||
扶養親族の数 | |||||||||||||
0人 |
1人 |
2人 |
3人 |
4人 |
5人 |
6人 |
7人 |
8人 |
9人 |
10人 |
|||
以上 |
未満 |
税額 |
|||||||||||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
540 |
550 |
77 |
72.3 |
67.7 |
63 |
58.3 |
53.7 |
49 |
44.3 |
39.6 |
35 |
30.3 |
107.4 |
550 |
560 |
79.4 |
74.7 |
70.1 |
65.4 |
60.7 |
56.1 |
51.4 |
46.7 |
42 |
37.4 |
32.7 |
110.2 |
560 |
570 |
81.8 |
77.1 |
72.5 |
67.8 |
63.1 |
58.5 |
53.8 |
49.1 |
44.4 |
39.8 |
35.1 |
113 |
570 |
580 |
84.2 |
79.5 |
74.9 |
70.2 |
65.5 |
60.9 |
56.2 |
51.5 |
46.8 |
42.2 |
37.5 |
115.8 |
580 |
590 |
86.6 |
81.9 |
77.3 |
72.6 |
67.9 |
63.3 |
58.6 |
53.9 |
49.2 |
44.6 |
39.9 |
118.6 |
590 |
600 |
89.3 |
84.6 |
80 |
75.3 |
70.6 |
66 |
61.3 |
56.6 |
51.9 |
47.3 |
42.6 |
121.7 |
600 |
610 |
92.3 |
87.6 |
83 |
78.3 |
73.6 |
69 |
64.3 |
59.6 |
54.9 |
50.3 |
45.6 |
125.2 |
610 |
620 |
95.8 |
91.1 |
86.5 |
81.8 |
77.1 |
72.5 |
67.8 |
63.1 |
58.4 |
53.8 |
49.1 |
128.7 |
620 |
630 |
99.3 |
94.6 |
90 |
85.3 |
80.6 |
76 |
71.3 |
66.6 |
61.9 |
57.3 |
52.6 |
132.2 |
630 |
640 |
102.8 |
98.1 |
93.5 |
88.8 |
84.1 |
79.5 |
74.8 |
70.1 |
65.4 |
60.8 |
56.1 |
135.7 |
640 |
650 |
106.3 |
101.6 |
97 |
92.3 |
87.6 |
83 |
78.3 |
73.6 |
68.9 |
64.3 |
59.6 |
139.2 |
650 |
660 |
109.8 |
105.1 |
100.5 |
95.8 |
91.1 |
86.5 |
81.8 |
77.1 |
72.4 |
67.8 |
63.1 |
142.7 |
660 |
670 |
113.3 |
108.6 |
104 |
99.3 |
94.6 |
90 |
85.3 |
80.6 |
75.9 |
71.3 |
66.6 |
146.2 |
670 |
680 |
116.8 |
112.1 |
107.5 |
102.8 |
98.1 |
93.5 |
88.8 |
84.1 |
79.4 |
74.8 |
70.1 |
149.7 |
680 |
690 |
120.3 |
115.6 |
111 |
106.3 |
101.6 |
97 |
92.3 |
87.6 |
82.9 |
78.3 |
73.6 |
153.2 |
690 |
700 |
123.8 |
119.1 |
114.5 |
109.8 |
105.1 |
100.5 |
95.8 |
91.1 |
86.4 |
81.8 |
77.1 |
156.7 |
700 |
710 |
127.3 |
122.6 |
118 |
113.3 |
108.6 |
104 |
99.3 |
94.6 |
89.9 |
85.3 |
80.6 |
160.2 |
710 |
720 |
130.8 |
126.1 |
121.5 |
116.8 |
112.1 |
107.5 |
102.8 |
98.1 |
93.4 |
88.8 |
84.1 |
164.2 |
720 |
730 |
134.3 |
129.1 |
125 |
120.3 |
115.6 |
111 |
106.3 |
101.6 |
96.9 |
92.3 |
87.6 |
168.2 |
730 |
740 |
137.8 |
133.1 |
128.5 |
123.8 |
119.1 |
114.5 |
109.8 |
105.1 |
100.4 |
95.8 |
91.1 |
172.2 |
740 |
750 |
141.3 |
136.6 |
132 |
127.3 |
122.6 |
118 |
113.3 |
108.6 |
103.9 |
99.3 |
94.6 |
176.2 |
750 |
760 |
144.8 |
140.1 |
135.5 |
130.8 |
126.1 |
121.5 |
116.8 |
112.1 |
107.4 |
102.8 |
98.1 |
180.2 |
760 |
770 |
148.3 |
143.6 |
139 |
134.3 |
129.6 |
125 |
120.3 |
115.6 |
110.9 |
106.3 |
101.6 |
184.2 |
770 |
780 |
151.8 |
147.1 |
142.5 |
137.8 |
133.1 |
128.5 |
123.8 |
119.1 |
114.4 |
109.8 |
105.1 |
188.2 |
780 |
790 |
155.3 |
150.6 |
146 |
141.3 |
136.6 |
132 |
127.3 |
122.6 |
117.9 |
113.3 |
108.6 |
192.2 |
790 |
800 |
158.8 |
154.1 |
149.5 |
144.8 |
140.1 |
135.5 |
130.8 |
126.1 |
121.4 |
116.8 |
112.1 |
196.2 |
800 |
810 |
162.6 |
157.9 |
153.2 |
148.5 |
143.9 |
139.2 |
134.5 |
129.9 |
125.2 |
120.5 |
115.9 |
200.2 |
810 |
820 |
166.6 |
161.9 |
157.2 |
152.5 |
147.9 |
143.2 |
138.5 |
133.9 |
129.2 |
124.5 |
119.9 |
204.2 |
820 |
830 |
170.6 |
165.9 |
161.2 |
156.5 |
151.9 |
147.2 |
142.5 |
137.9 |
133.2 |
128.5 |
123.9 |
208.2 |
830 |
840 |
174.6 |
169.9 |
165.2 |
160.5 |
155.9 |
151.2 |
146.5 |
141.9 |
137.2 |
132.5 |
127.9 |
212.2 |
840 |
850 |
178.6 |
173.9 |
169.2 |
164.5 |
159.9 |
155.2 |
150.5 |
145.9 |
141.2 |
136.5 |
131.9 |
216.2 |
850 |
860 |
182.6 |
177.9 |
173.2 |
168.5 |
163.9 |
159.2 |
154.5 |
149.9 |
145.2 |
140.5 |
135.9 |
220.2 |
860 |
870 |
186.6 |
181.9 |
177.2 |
172.5 |
167.9 |
163.2 |
158.5 |
153.9 |
149.2 |
144.5 |
139.9 |
224.2 |
870 |
880 |
190.6 |
185.9 |
181.2 |
176.5 |
171.9 |
167.2 |
162.5 |
157.9 |
153.2 |
148.5 |
143.9 |
228.2 |
880 |
890 |
194.6 |
189.9 |
185.2 |
180.5 |
175.9 |
171.2 |
166.5 |
161.9 |
157.2 |
152.5 |
147.9 |
232.2 |
890 |
900 |
198.6 |
193.9 |
189.2 |
184.5 |
179.9 |
175.2 |
170.5 |
165.9 |
161.2 |
156.5 |
151.9 |
236.2 |
900 |
910 |
202.6 |
197.9 |
193.2 |
188.5 |
183.9 |
179.2 |
174.5 |
169.9 |
165.2 |
160.5 |
155.9 |
240.4 |
910 |
920 |
206.6 |
201.9 |
197.2 |
192.5 |
187.9 |
183.2 |
178.5 |
173.9 |
169.2 |
164.5 |
159.9 |
244.9 |
920 |
930 |
210.6 |
205.9 |
201.2 |
196.5 |
191.9 |
187.2 |
182.5 |
177.9 |
173.2 |
168.5 |
163.9 |
249.4 |
930 |
640 |
214.6 |
209.9 |
205.2 |
200.5 |
195.9 |
191.2 |
186.5 |
181.9 |
177.2 |
172.5 |
167.9 |
253.9 |
940 |
950 |
218.6 |
213.9 |
209.2 |
204.5 |
199.9 |
195.2 |
190.5 |
185.9 |
181.2 |
176.5 |
171.9 |
258.4 |
950 |
960 |
222.6 |
217.9 |
213.2 |
208.5 |
203.9 |
199.2 |
194.5 |
189.9 |
185.2 |
180.5 |
175.9 |
262.9 |
960 |
970 |
226.6 |
221.9 |
217.2 |
212.5 |
207.9 |
203.2 |
198.5 |
193.9 |
189.2 |
184.5 |
179.9 |
267.4 |
その週の給与の金額 |
甲 第三十八条第一項第一号の規定による税額 |
乙 第三十八条第一項第四号の規定による税額 |
|||||||||||
扶養親族の数 | |||||||||||||
0人 |
1人 |
2人 |
3人 |
4人 |
5人 |
6人 |
7人 |
8人 |
9人 |
10人 |
|||
以上 |
未満 |
税額 |
|||||||||||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
970 |
980 |
230.6 |
225.9 |
221.2 |
216.5 |
211.9 |
207.2 |
202.5 |
197.9 |
193.2 |
188.5 |
183.9 |
271.9 |
980 |
990 |
234.6 |
229.9 |
225.2 |
220.5 |
215.9 |
211.2 |
206.5 |
201.9 |
197.2 |
192.5 |
187.9 |
276.4 |
990 |
1,000 |
238.6 |
233.9 |
229.3 |
224.6 |
219.9 |
215.3 |
210.6 |
205.9 |
201.2 |
196.6 |
191.9 |
280.9 |
1,000 |
1,010 |
243.1 |
238.4 |
233.8 |
229.1 |
224.4 |
219.8 |
215.1 |
210.4 |
205.7 |
201.1 |
196.4 |
285.4 |
1,010 |
1,020 |
247.6 |
242.9 |
238.3 |
233.6 |
228.9 |
224.3 |
219.6 |
214.9 |
210.2 |
205.6 |
200.9 |
289.9 |
1,020 |
1,030 |
252.1 |
247.4 |
242.8 |
238.1 |
233.4 |
228.8 |
224.1 |
219.4 |
214.7 |
210.1 |
205.4 |
294.4 |
1,030 |
1,040 |
256.6 |
251.9 |
247.3 |
242.6 |
237.9 |
233.3 |
228.6 |
223.9 |
219.2 |
214.6 |
209.9 |
298.9 |
1,040 |
1,050 |
261.1 |
256.4 |
251.8 |
247.1 |
242.4 |
237.8 |
233.1 |
228.4 |
223.7 |
219.1 |
214.4 |
303.4 |
1,050 |
1,060 |
265.6 |
260.9 |
256.3 |
251.6 |
246.9 |
242.3 |
237.6 |
232.9 |
228.2 |
223.6 |
218.9 |
307.9 |
1,060 |
1,070 |
270.1 |
265.4 |
260.8 |
256.1 |
251.4 |
246.8 |
242.1 |
237.4 |
232.7 |
228.1 |
223.4 |
312.4 |
1,070 |
1,080 |
274.6 |
269.9 |
265.3 |
260.6 |
255.9 |
251.3 |
246.6 |
241.9 |
237.2 |
232.6 |
227.9 |
316.9 |
1,080 |
1,090 |
279.1 |
274.4 |
269.8 |
265.1 |
260.4 |
255.8 |
251.1 |
246.4 |
241.7 |
237.1 |
232.4 |
321.4 |
1,090 |
1,100 |
283.6 |
278.9 |
274.3 |
269.6 |
264.9 |
260.3 |
255.6 |
250.9 |
246.2 |
241.6 |
236.9 |
325.9 |
1,100 |
1,110 |
288.1 |
283.4 |
278.8 |
274.1 |
269.4 |
264.8 |
260.1 |
255.4 |
250.7 |
246.1 |
241.4 |
330.9 |
1,110 |
1,120 |
292.6 |
287.9 |
283.3 |
278.6 |
273.9 |
269.3 |
264.6 |
259.9 |
255.2 |
250.6 |
245.9 |
335.9 |
1,120 |
1,130 |
297.1 |
292.4 |
287.8 |
283.1 |
278.4 |
273.8 |
269.1 |
264.4 |
259.7 |
255.1 |
250.4 |
340.9 |
1,130 |
1,140 |
301.6 |
296.9 |
292.3 |
287.6 |
282.9 |
278.3 |
273.6 |
268.9 |
264.2 |
259.6 |
254.9 |
345.9 |
1,140 |
1,150 |
306.1 |
301.4 |
296.8 |
292.1 |
287.4 |
282.8 |
278.1 |
273.4 |
268.7 |
264.1 |
259.4 |
350.9 |
1,150 |
1,160 |
310.6 |
305.9 |
301.3 |
296.6 |
291.9 |
287.3 |
282.6 |
277.9 |
273.2 |
268.6 |
263.9 |
355.9 |
1,160 |
1,170 |
315.1 |
310.4 |
305.8 |
301.1 |
296.4 |
291.8 |
287.1 |
282.4 |
277.7 |
273.1 |
268.4 |
360.9 |
1,170 |
1,180 |
319.6 |
314.9 |
310.3 |
305.6 |
300.9 |
296.3 |
291.6 |
286.9 |
282.2 |
277.6 |
272.9 |
365.9 |
1,180 |
1,190 |
324.1 |
319.4 |
314.8 |
310.1 |
305.4 |
300.8 |
296.1 |
291.4 |
286.7 |
282.1 |
277.4 |
370.9 |
1,190 |
1,200 |
328.9 |
324.2 |
319.6 |
314.9 |
310.2 |
305.6 |
300.9 |
296.2 |
291.5 |
286.9 |
282.2 |
375.9 |
1,200円 |
333.9 |
329.2 |
324.6 |
319.9 |
315.2 |
310.6 |
305.9 |
301.2 |
296.5 |
291.9 |
287.2 |
380.9 |
|
1,200円を超える金額 |
1,200円の場合の税額に給与の金額のうち1,200円を超える金額の50%に相当する金額を加算した金額 |
||||||||||||
扶養親族の数が10人を超える場合には、扶養親族の数が10人の場合の税額から、その10人を超える1人ごとに4円70銭を控除した金額 |
その日の給与の金額 |
甲 第三十八条第一項第一号の規定による税額 |
乙 第三十八条第一項第四号の規定による税額 |
|||||||||||
扶養親族の数 | |||||||||||||
0人 |
1人 |
2人 |
3人 |
4人 |
5人 |
6人 |
7人 |
8人 |
9人 |
10人 |
|||
以上 |
未満 |
税額 |
|||||||||||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
給与の金額の16%に相当する金額 |
18 |
円未満 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
円 |
18 |
20 |
0.2 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2.8 |
20 |
22 |
0.5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
3.2 |
22 |
24 |
0.8 |
0.1 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
3.5 |
24 |
26 |
1.1 |
0.4 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
3.8 |
26 |
28 |
1.4 |
0.7 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
4.1 |
28 |
30 |
1.8 |
1.1 |
0.4 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
4.4 |
30 |
32 |
2.1 |
1.4 |
0.7 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
4.8 |
32 |
34 |
2.4 |
1.7 |
1 |
0.3 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5.1 |
34 |
36 |
2.7 |
2 |
1.4 |
0.7 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5.4 |
36 |
38 |
3 |
2.4 |
1.7 |
1 |
0.4 |
0 |
0 |
0 |
0 |
0 |
0 |
5.8 |
38 |
40 |
3.4 |
2.7 |
2 |
1.3 |
0.7 |
0 |
0 |
0 |
0 |
0 |
0 |
6.2 |
40 |
42 |
3.7 |
3 |
2.3 |
1.7 |
1 |
0.3 |
0 |
0 |
0 |
0 |
0 |
6.6 |
42 |
44 |
4 |
3.3 |
2.7 |
2 |
1.3 |
0.6 |
0 |
0 |
0 |
0 |
0 |
7 |
44 |
46 |
4.3 |
3.6 |
3 |
2.3 |
1.6 |
1 |
0.3 |
0 |
0 |
0 |
0 |
7.4 |
46 |
48 |
4.6 |
4 |
3.3 |
2.6 |
2 |
1.3 |
0.6 |
0 |
0 |
0 |
0 |
7.8 |
48 |
50 |
5 |
4.3 |
3.6 |
2.9 |
2.3 |
1.6 |
0.9 |
0.3 |
0 |
0 |
0 |
8.2 |
50 |
52 |
5.3 |
4.6 |
3.9 |
3.3 |
2.6 |
1.9 |
1.3 |
0.6 |
0 |
0 |
0 |
8.6 |
52 |
54 |
5.6 |
4.9 |
4.3 |
3.6 |
2.9 |
2.3 |
1.6 |
0.9 |
0.3 |
0 |
0 |
9 |
54 |
56 |
6 |
5.3 |
4.7 |
4 |
3.3 |
2.7 |
2 |
1.3 |
0.7 |
0 |
0 |
9.4 |
56 |
58 |
6.4 |
5.7 |
5.1 |
4.4 |
3.7 |
3.1 |
2.4 |
1.7 |
1.1 |
0.4 |
0 |
9.9 |
58 |
60 |
6.8 |
6.1 |
5.5 |
4.8 |
4.1 |
3.5 |
2.8 |
2.1 |
1.5 |
0.8 |
0.1 |
10.4 |
60 |
62 |
7.2 |
6.5 |
5.9 |
5.2 |
4.5 |
3.9 |
3.2 |
2.5 |
1.9 |
1.2 |
0.5 |
10.9 |
62 |
64 |
7.6 |
6.9 |
6.3 |
5.6 |
4.9 |
4.3 |
3.6 |
2.9 |
2.3 |
1.6 |
0.9 |
11.4 |
64 |
66 |
8 |
7.3 |
6.7 |
6 |
5.3 |
4.7 |
4 |
3.3 |
2.7 |
2 |
1.3 |
11.8 |
66 |
68 |
8.4 |
7.7 |
7.1 |
6.4 |
5.7 |
5.1 |
4.4 |
3.7 |
3.1 |
2.4 |
1.7 |
12.3 |
68 |
70 |
8.8 |
8.1 |
7.5 |
6.8 |
6.1 |
5.5 |
4.8 |
4.1 |
3.5 |
2.8 |
2.1 |
12.8 |
70 |
72 |
9.3 |
8.6 |
7.9 |
7.2 |
6.6 |
5.9 |
5.2 |
4.6 |
3.9 |
3.2 |
2.6 |
13.3 |
72 |
74 |
9.7 |
9.1 |
8.4 |
7.7 |
7.1 |
6.4 |
5.7 |
5 |
4.4 |
3.7 |
3 |
13.9 |
74 |
76 |
10.2 |
9.5 |
8.9 |
8.2 |
7.5 |
6.9 |
6.2 |
5.5 |
4.9 |
4.2 |
3.5 |
14.4 |
76 |
78 |
10.7 |
10 |
9.4 |
8.7 |
8 |
7.3 |
6.7 |
6 |
5.3 |
4.7 |
4 |
15 |
78 |
80 |
11.2 |
10.5 |
9.8 |
9.2 |
8.5 |
7.8 |
7.2 |
6.5 |
5.8 |
5.1 |
4.5 |
15.5 |
80 |
82 |
11.7 |
11 |
10.3 |
9.6 |
9 |
8.3 |
7.6 |
7 |
6.3 |
5.6 |
5 |
16.1 |
82 |
84 |
12.1 |
11.5 |
10.8 |
10.1 |
9.5 |
8.8 |
8.1 |
7.4 |
6.8 |
6.1 |
5.4 |
16.7 |
84 |
86 |
12.6 |
12 |
11.3 |
10.6 |
10 |
9.3 |
8.6 |
8 |
7.3 |
6.6 |
5.9 |
17.2 |
86 |
88 |
13.3 |
12.6 |
11.9 |
11.2 |
10.6 |
9.9 |
9.2 |
8.6 |
7.9 |
7.2 |
6.6 |
17.9 |
88 |
90 |
14 |
13.3 |
12.6 |
11.9 |
11.3 |
10.6 |
9.9 |
9.3 |
8.6 |
7.9 |
7.3 |
18.6 |
90 |
92 |
14.7 |
14 |
13.3 |
12.6 |
12 |
11.3 |
10.6 |
10 |
9.3 |
8.6 |
8 |
19.3 |
92 |
94 |
15.4 |
14.7 |
14 |
13.3 |
12.7 |
12 |
11.3 |
10.7 |
10 |
9.3 |
8.7 |
20 |
94 |
96 |
16.1 |
15.4 |
14.7 |
14 |
13.4 |
12.7 |
12 |
11.4 |
10.7 |
10 |
9.4 |
20.7 |
96 |
98 |
16.8 |
16.1 |
15.4 |
14.7 |
14.1 |
13.4 |
12.7 |
12.1 |
11.4 |
10.7 |
10.1 |
21.4 |
98 |
100 |
17.5 |
16.8 |
16.1 |
15.4 |
14.8 |
14.1 |
13.4 |
12.8 |
12.1 |
11.4 |
10.8 |
22.1 |
100 |
102 |
18.2 |
17.5 |
16.8 |
16.1 |
15.5 |
14.8 |
14.1 |
13.5 |
12.8 |
12.1 |
11.5 |
22.8 |
その日の給与の金額 |
甲 第三十八条第一項第一号の規定による税額 |
乙 第三十八条第一項第四号の規定による税額 |
|||||||||||
扶養親族の数 | |||||||||||||
0人 |
1人 |
2人 |
3人 |
4人 |
5人 |
6人 |
7人 |
8人 |
9人 |
10人 |
|||
以上 |
未満 |
税額 |
|||||||||||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
102 |
104 |
18.9 |
18.2 |
17.5 |
16.8 |
16.2 |
15.5 |
14.8 |
14.2 |
13.5 |
12.8 |
12.2 |
23.6 |
104 |
106 |
19.6 |
18.9 |
18.2 |
17.5 |
16.9 |
16.2 |
15.5 |
14.9 |
14.2 |
13.5 |
12.9 |
24.4 |
106 |
108 |
20.3 |
19.6 |
18.9 |
18.2 |
17.6 |
16.9 |
16.2 |
15.6 |
14.9 |
14.2 |
13.6 |
25.2 |
108 |
110 |
21 |
20.3 |
19.6 |
18.9 |
18.3 |
17.6 |
16.9 |
16.3 |
15.6 |
14.9 |
14.3 |
26 |
110 |
112 |
21.7 |
21 |
20.3 |
19.6 |
19 |
18.3 |
17.6 |
17 |
16.3 |
15.6 |
15 |
26.8 |
112 |
114 |
22.4 |
21.7 |
21 |
20.3 |
19.7 |
19 |
18.3 |
17.7 |
17 |
16.3 |
15.7 |
27.6 |
114 |
116 |
23.1 |
22.4 |
21.7 |
21.1 |
20.4 |
19.7 |
19.1 |
18.4 |
17.7 |
17.1 |
16.4 |
28.4 |
116 |
118 |
23.9 |
23.2 |
22.5 |
21.9 |
21.2 |
20.5 |
19.9 |
19.2 |
18.5 |
17.9 |
17.2 |
29.2 |
118 |
120 |
24.7 |
24 |
23.3 |
22.7 |
22 |
21.3 |
20.7 |
20 |
19.3 |
18.7 |
18 |
30 |
120 |
122 |
25.5 |
24.8 |
24.1 |
23.5 |
22.8 |
22.1 |
21.5 |
20.8 |
20.1 |
19.5 |
18.8 |
30.8 |
122 |
124 |
26.3 |
25.6 |
24.9 |
24.3 |
23.6 |
22.9 |
22.3 |
21.6 |
20.9 |
20.3 |
19.6 |
31.6 |
124 |
126 |
27.1 |
26.4 |
25.7 |
25.1 |
24.4 |
23.7 |
23.1 |
22.4 |
21.7 |
21.1 |
20.4 |
32.4 |
126 |
128 |
27.9 |
27.2 |
26.5 |
25.9 |
25.2 |
24.5 |
23.9 |
23.2 |
22.5 |
21.9 |
21.2 |
33.2 |
128 |
130 |
28.7 |
28 |
27.3 |
26.7 |
26 |
25.3 |
24.7 |
24 |
23.3 |
22.7 |
22 |
34 |
130 |
132 |
29.5 |
28.8 |
28.1 |
27.5 |
26.8 |
26.1 |
25.5 |
24.8 |
24.1 |
23.5 |
22.8 |
34.9 |
132 |
134 |
30.3 |
29.6 |
28.9 |
28.3 |
27.6 |
26.9 |
26.3 |
25.6 |
24.9 |
24.3 |
23.6 |
35.8 |
134 |
136 |
31.1 |
30.4 |
29.7 |
29.1 |
28.4 |
27.7 |
27.1 |
26.4 |
25.7 |
25.1 |
24.4 |
36.7 |
136 |
138 |
31.9 |
31.2 |
30.5 |
29.9 |
29.2 |
28.5 |
27.9 |
27.2 |
26.5 |
25.9 |
25.2 |
37.6 |
138 |
140 |
32.7 |
32 |
31.3 |
30.7 |
30 |
29.3 |
28.7 |
28 |
27.3 |
26.7 |
26 |
38.5 |
140 |
142 |
33.5 |
32.8 |
32.1 |
31.5 |
30.8 |
30.1 |
29.5 |
28.8 |
28.1 |
27.5 |
26.8 |
39.4 |
142 |
144 |
34.3 |
33.6 |
33 |
32.3 |
31.6 |
31 |
30.3 |
29.6 |
29 |
28.3 |
27.6 |
40.3 |
144 |
146 |
35.2 |
34.5 |
33.9 |
33.2 |
32.5 |
31.9 |
31.2 |
30.6 |
29.9 |
29.2 |
28.5 |
41.2 |
146 |
148 |
36.1 |
35.4 |
34.8 |
34.1 |
33.4 |
32.8 |
32.1 |
31.4 |
30.8 |
30.1 |
29.4 |
42.1 |
148 |
150 |
37 |
36.3 |
35.7 |
35 |
34.3 |
33.7 |
33 |
32.3 |
31.7 |
31 |
30.3 |
43 |
150 |
152 |
37.9 |
37.2 |
36.6 |
35.9 |
35.2 |
34.6 |
33.9 |
33.2 |
32.6 |
31.9 |
31.2 |
43.9 |
152 |
154 |
38.8 |
38.1 |
37.5 |
36.8 |
36.1 |
35.5 |
34.8 |
34.1 |
33.5 |
32.8 |
32.1 |
44.8 |
154 |
156 |
39.7 |
39 |
38.4 |
37.7 |
37 |
36.4 |
35.7 |
35 |
34.4 |
33.7 |
33 |
45.7 |
156 |
158 |
40.6 |
39.9 |
39.3 |
38.6 |
37.9 |
37.3 |
36.6 |
35.9 |
35.3 |
34.6 |
33.9 |
46.7 |
158 |
160 |
41.5 |
40.8 |
40.2 |
39.5 |
38.8 |
38.2 |
37.5 |
36.8 |
36.2 |
35.5 |
34.8 |
47.7 |
160 |
162 |
42.4 |
41.7 |
41.1 |
40.4 |
39.7 |
39.1 |
38.4 |
37.7 |
37.1 |
36.4 |
35.7 |
48.7 |
162 |
164 |
43.3 |
42.6 |
42 |
41.3 |
40.6 |
40 |
39.3 |
38.6 |
38 |
37.3 |
36.6 |
49.7 |
164 |
166 |
44.2 |
43.5 |
42.9 |
42.2 |
41.5 |
40.9 |
40.2 |
39.5 |
38.9 |
38.2 |
37.5 |
50.7 |
166 |
168 |
45.1 |
44.4 |
43.8 |
43.1 |
42.4 |
41.8 |
41.1 |
40.4 |
39.8 |
39.1 |
38.4 |
51.7 |
168 |
170 |
46 |
45.3 |
44.7 |
44 |
43.3 |
42.7 |
42 |
41.3 |
40.7 |
40 |
39.3 |
52.7 |
170円 |
47 |
46.3 |
45.6 |
45 |
44.3 |
43.6 |
42.9 |
42.3 |
41.6 |
40.9 |
40.3 |
53.7 |
|
170円を超える金額 |
170円の場合の税額に給与の金額のうち170円を超える金額の50%に相当する金額を加算した金額 |
||||||||||||
扶養親族の数が10人を超える場合には、扶養親族の数が10人の場合の税額から、その10人を超える1人ごとに70銭を控除した金額 |
計算の基礎となつた期間が三箇月までの場合 |
計算の基礎となつた期間が六箇月までの場合 |
その他の場合 |
||||||
給与の金額 |
税額 |
給与の金額 |
税額 |
給与の金額 |
税額 |
|||
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
|||
円 |
円 |
給与の金額の16%に相当する金額 |
円 |
円 |
給与の金額の16%に相当する金額 |
円 |
円 |
給与の金額の16%に相当する金額 |
3,125円未満 |
6,250円未満 |
12,5000円未満 |
||||||
円 |
円 |
円 |
||||||
3,125 |
3,250 |
500 |
6,250 |
6,500 |
1,000 |
12,500 |
13,000 |
2,000 |
3,250 |
3,375 |
525 |
6,500 |
6,750 |
1,050 |
13,000 |
13,500 |
2,100 |
3,375 |
3,500 |
550 |
6,750 |
7,000 |
1,100 |
13,500 |
14,000 |
2,200 |
3,500 |
3,625 |
575 |
7,000 |
7,250 |
1,150 |
14,000 |
14,500 |
2,300 |
3,625 |
3,750 |
600 |
7,250 |
7,500 |
1,200 |
14,500 |
15,000 |
2,400 |
3,750 |
3,875 |
625 |
7,500 |
7,750 |
1,250 |
15,000 |
15,500 |
2,500 |
3,875 |
4,000 |
650 |
7,750 |
8,000 |
1,300 |
15,500 |
16,000 |
2,600 |
4,000 |
4,125 |
675 |
8,000 |
8,250 |
1,350 |
16,000 |
16,500 |
2,700 |
4,125 |
4,250 |
700 |
8,250 |
8,500 |
1,400 |
16,500 |
17,000 |
2,800 |
4,250 |
4,375 |
725 |
8,500 |
8,750 |
1,450 |
17,000 |
17,500 |
2,900 |
4,375 |
4,500 |
750 |
8,750 |
9,000 |
1,500 |
17,500 |
18,000 |
3,000 |
4,500 |
4,625 |
775 |
9,000 |
9,250 |
1,550 |
18,000 |
18,500 |
3,100 |
4,625 |
4,750 |
800 |
9,250 |
9,500 |
1,600 |
18,500 |
19,000 |
3,200 |
4,750 |
4,875 |
827 |
9,500 |
9,750 |
1,655 |
19,000 |
19,500 |
3,310 |
4,875 |
5,000 |
857 |
9,750 |
10,000 |
1,715 |
19,500 |
20,000 |
3,430 |
5,000 |
5,125 |
887 |
10,000 |
10,250 |
1,775 |
20,000 |
20,500 |
3,550 |
5,125 |
5,250 |
917 |
10,250 |
10,500 |
1,835 |
20,500 |
21,000 |
3,670 |
5,250 |
5,375 |
947 |
10,500 |
10,750 |
1,895 |
21,000 |
21,500 |
3,790 |
5,375 |
5,500 |
977 |
10,750 |
11,000 |
1,955 |
21,500 |
22,000 |
3,910 |
5,500 |
5,625 |
1,007 |
11,000 |
11,250 |
2,015 |
22,000 |
22,500 |
4,030 |
5,625 |
5,750 |
1,037 |
11,250 |
11,500 |
2,075 |
22,500 |
23,000 |
4,150 |
5,750 |
5,875 |
1,067 |
11,500 |
11,750 |
2,135 |
23,000 |
23,500 |
4,270 |
5,875 |
6,000 |
1,097 |
11,750 |
12,000 |
2,195 |
23,500 |
24,000 |
4,390 |
6,000 |
6,125 |
1,127 |
12,000 |
12,250 |
2,255 |
24,000 |
24,500 |
4,510 |
6,125 |
6,250 |
1,157 |
12,250 |
12,500 |
2,315 |
24,500 |
25,000 |
4,630 |
6,250 |
6,375 |
1,187 |
12,500 |
12,750 |
2,375 |
25,000 |
25,500 |
4,750 |
6,375 |
6,500 |
1,222 |
12,750 |
13,000 |
2,445 |
25,500 |
26,000 |
4,890 |
6,500 |
6,625 |
1,257 |
13,000 |
13,250 |
2,515 |
26,000 |
26,500 |
5,030 |
6,625 |
6,750 |
1,292 |
13,250 |
13,500 |
2,585 |
26,500 |
27,000 |
5,170 |
6,750 |
6,875 |
1,327 |
13,500 |
13,750 |
2,655 |
27,000 |
27,500 |
5,310 |
6,875 |
7,000 |
1,362 |
13,750 |
14,000 |
2,725 |
27,500 |
28,000 |
5,450 |
7,000 |
7,125 |
1,397 |
14,000 |
14,250 |
2,795 |
28,000 |
28,500 |
5,590 |
7,125 |
7,250 |
1,432 |
14,250 |
14,500 |
2,865 |
28,500 |
29,000 |
5,730 |
7,250 |
7,375 |
1,467 |
14,500 |
14,750 |
2,935 |
29,000 |
29,500 |
5,870 |
7,375 |
7,500 |
1,502 |
14,750 |
15,000 |
3,005 |
29,500 |
30,000 |
6,010 |
7,500 |
7,625 |
1,537 |
15,000 |
15,250 |
3,075 |
30,000 |
30,500 |
6,150 |
7,625 |
7,750 |
1,581 |
15,250 |
15,500 |
3,162 |
30,500 |
31,000 |
6,325 |
7,750 |
7,875 |
1,625 |
15,500 |
15,750 |
3,250 |
31,000 |
31,500 |
6,500 |
7,875 |
8,000 |
1,668 |
15,750 |
16,000 |
3,337 |
31,500 |
32,000 |
6,675 |
8,000 |
8,125 |
1,712 |
16,000 |
16,250 |
3,425 |
32,000 |
32,500 |
6,850 |
8,125 |
8,250 |
1,756 |
16,250 |
16,500 |
3,512 |
32,500 |
33,000 |
7,025 |
8,250 |
8,375 |
1,800 |
16,500 |
16,750 |
3,600 |
33,000 |
33,500 |
7,200 |
8,375 |
8,500 |
1,843 |
16,750 |
17,000 |
3,687 |
33,500 |
34,000 |
7,375 |
8,500 |
8,625 |
1,887 |
17,000 |
17,250 |
3,775 |
34,000 |
34,500 |
7,550 |
8,625 |
8,750 |
1,931 |
17,250 |
17,500 |
3,862 |
34,500 |
35,000 |
7,725 |
計算の基礎となつた期間が三箇月までの場合 |
計算の基礎となつた期間が六箇月までの場合 |
その他の場合 |
||||||
給与の金額 |
税額 |
給与の金額 |
税額 |
給与の金額 |
税額 |
|||
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
|||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
8,750 |
8,875 |
1,975 |
17,500 |
17,750 |
3,950 |
35,000 |
35,500 |
7,900 |
8,875 |
9,000 |
2,018 |
17,750 |
18,000 |
4,037 |
35,500 |
36,000 |
8,075 |
9,000 |
9,125 |
2,062 |
18,000 |
18,250 |
4,125 |
36,000 |
36,500 |
8,250 |
9,125 |
9,250 |
2,112 |
18,250 |
18,500 |
4,225 |
36,500 |
37,000 |
8,450 |
9,250 |
9,375 |
2,162 |
18,500 |
18,750 |
4,325 |
37,000 |
37,500 |
8,650 |
9,375 |
9,500 |
2,212 |
18,750 |
19,000 |
4,425 |
37,500 |
38,000 |
8,850 |
9,500 |
9,625 |
2,262 |
19,000 |
19,250 |
4,525 |
38,000 |
38,500 |
9,050 |
9,625 |
9,750 |
2,312 |
19,250 |
19,500 |
4,625 |
38,500 |
39,000 |
9,250 |
9,750 |
9,875 |
2,362 |
19,500 |
19,750 |
4,725 |
39,000 |
39,500 |
9,450 |
9,875 |
10,000 |
2,412 |
19,750 |
20,000 |
4,825 |
39,500 |
40,000 |
9,650 |
10,000 |
10,125 |
2,462 |
20,000 |
20,250 |
4,925 |
40,000 |
40,500 |
9,850 |
10,125 |
10,250 |
2,512 |
20,250 |
20,500 |
5,025 |
40,500 |
41,000 |
10,050 |
10,250 |
10,375 |
2,562 |
20,500 |
20,750 |
5,125 |
41,000 |
41,500 |
10,250 |
10,375 |
10,500 |
2,612 |
20,750 |
21,000 |
5,225 |
41,500 |
42,000 |
10,450 |
10,500 |
10,625 |
2,662 |
21,000 |
21,250 |
5,325 |
42,000 |
42,500 |
10,650 |
10,625 |
10,750 |
2,712 |
21,250 |
21,500 |
5,425 |
42,500 |
43,000 |
10,850 |
10,750 |
10,875 |
2,762 |
21,500 |
21,750 |
5,525 |
43,000 |
43,500 |
11,050 |
10,875 |
11,000 |
2,812 |
21,750 |
22,000 |
5,625 |
43,500 |
44,000 |
11,250 |
11,000 |
11,125 |
2,862 |
22,000 |
22,250 |
5,725 |
44,000 |
44,500 |
11,450 |
11,125 |
11,250 |
2,912 |
22,250 |
22,500 |
5,825 |
44,500 |
45,000 |
11,650 |
11,250 |
11,375 |
2,962 |
22,500 |
22,750 |
5,925 |
45,000 |
45,500 |
11,850 |
11,375 |
11,500 |
3,012 |
22,750 |
23,000 |
6,025 |
45,500 |
46,000 |
12,050 |
11,500 |
11,625 |
3,062 |
23,000 |
23,250 |
6,125 |
46,000 |
46,500 |
12,250 |
11,625 |
11,750 |
3,118 |
23,250 |
23,500 |
6,237 |
46,500 |
47,000 |
12,475 |
11,750 |
11,875 |
3,175 |
23,500 |
23,750 |
6,350 |
47,000 |
47,500 |
12,700 |
11,875 |
12,000 |
3,231 |
23,750 |
24,000 |
6,462 |
47,500 |
48,000 |
12,925 |
12,000 |
12,125 |
3,287 |
24,000 |
24,250 |
6,575 |
48,000 |
48,500 |
13,150 |
12,125 |
12,250 |
3,343 |
24,250 |
24,500 |
6,687 |
48,500 |
49,000 |
13,375 |
12,250 |
12,375 |
3,400 |
24,500 |
24,750 |
6,800 |
49,000 |
49,500 |
13,600 |
12,375 |
12,500 |
3,456 |
24,750 |
25,000 |
6,912 |
49,500 |
50,000 |
13,825 |
12,500 |
12,625 |
3,512 |
25,000 |
25,250 |
7,025 |
50,000 |
50,500 |
14,050 |
12,625 |
12,750 |
3,568 |
25,250 |
25,500 |
7,137 |
50,500 |
51,000 |
14,275 |
12,750 |
12,875 |
3,625 |
25,500 |
25,750 |
7,250 |
51,000 |
51,500 |
14,500 |
12,875 |
13,000 |
3,681 |
25,750 |
26,000 |
7,362 |
51,500 |
52,000 |
14,725 |
13,000 |
13,125 |
3,737 |
26,000 |
26,250 |
7,475 |
52,000 |
52,500 |
14,950 |
13,125 |
13,250 |
3,793 |
26,250 |
26,500 |
7,587 |
52,500 |
53,000 |
15,175 |
13,250 |
13,375 |
3,850 |
26,500 |
26,750 |
7,700 |
53,000 |
53,500 |
15,400 |
13,375 |
13,500 |
3,906 |
26,750 |
27,000 |
7,812 |
53,500 |
54,000 |
15,625 |
13,500 |
13,625 |
3,962 |
27,000 |
27,250 |
7,925 |
54,000 |
54,500 |
15,850 |
13,625 |
13,750 |
4,018 |
27,250 |
27,500 |
8,037 |
54,500 |
55,000 |
16,075 |
13,750 |
13,875 |
4,075 |
27,500 |
27,750 |
8,150 |
55,000 |
55,500 |
16,300 |
13,875 |
14,000 |
4,131 |
27,750 |
28,000 |
8,262 |
55,500 |
56,000 |
16,525 |
14,500円 |
4,187 |
28,000円 |
8,375 |
56,000円 |
16,750 |
|||
14,500円を超える金額 |
14,500円の場合の税額に給与の金額のうち14,500円を超える金額の50%に相当する金額を加算した金額 |
28,000円を超える金額 |
28,000円の場合の税額に給与の金額のうち28,000円を超える金額の50%に相当する金額を加算した金額 |
56,000円を超える金額 |
56,000円の場合の税額に給与の金額のうち56,000円を超える金額の50%に相当する金額を加算した金額 |
給与の金額 |
税額 |
給与の金額 |
税額 |
給与の金額 |
税額 |
|||
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
|||
20,000円未満 |
給与の金額の10%に相当する金額 |
円 |
円 |
円 |
円 |
円 |
円 |
|
40,000 |
40,500 |
4,750 |
61,000 |
62,000 |
8,450 |
|||
円 |
円 |
円 |
40,500 |
41,000 |
4,837 |
62,000 |
63,000 |
8,650 |
20,000 |
20,500 |
2,000 |
41,000 |
41,500 |
4,925 |
63,000 |
64,000 |
8,850 |
20,500 |
21,000 |
2,062 |
41,500 |
42,000 |
5,012 |
64,000 |
65,000 |
9,050 |
21,000 |
21,500 |
2,125 |
42,000 |
42,500 |
5,100 |
65,000 |
66,000 |
9,250 |
21,500 |
22,000 |
2,187 |
||||||
22,000 |
22,500 |
2,250 |
||||||
42,500 |
43,000 |
5,187 |
66,000 |
67,000 |
9,450 |
|||
43,000 |
43,500 |
5,275 |
67,000 |
68,000 |
9,650 |
|||
22,500 |
23,000 |
2,312 |
43,500 |
44,000 |
5,362 |
68,000 |
69,000 |
9,850 |
23,000 |
23,500 |
2,375 |
44,000 |
44,500 |
5,450 |
69,000 |
70,000 |
10,050 |
23,500 |
24,000 |
2,437 |
44,500 |
45,000 |
5,537 |
70,000 |
71,000 |
10,250 |
24,000 |
24,500 |
2,500 |
||||||
24,500 |
25,000 |
2,562 |
71,000 |
72,000 |
10,450 |
|||
45,000 |
45,500 |
5,625 |
72,000 |
73,000 |
10,650 |
|||
45,500 |
46,000 |
5,712 |
73,000 |
74,000 |
10,850 |
|||
25,000 |
25,500 |
2,625 |
46,000 |
46,500 |
5,800 |
74,000 |
75,000 |
11,050 |
25,500 |
26,000 |
2,687 |
46,500 |
47,000 |
5,887 |
75,000 |
76,000 |
11,250 |
26,000 |
26,500 |
2,750 |
47,000 |
47,500 |
5,975 |
|||
26,500 |
27,000 |
2,812 |
76,000 |
77,000 |
11,450 |
|||
27,000 |
27,500 |
2,875 |
47,500 |
48,000 |
6,062 |
77,000 |
78,000 |
11,650 |
48,000 |
48,500 |
6,150 |
78,000 |
79,000 |
11,850 |
|||
27,500 |
28,000 |
2,937 |
48,500 |
49,000 |
6,237 |
79,000 |
80,000 |
12,050 |
28,000 |
28,500 |
3,000 |
49,000 |
49,500 |
6,325 |
80,000 |
81,000 |
12,250 |
28,500 |
29,000 |
3,062 |
49,500 |
50,000 |
6,412 |
|||
29,000 |
29,500 |
3,125 |
81,000 |
82,000 |
12,475 |
|||
29,500 |
30,000 |
3,187 |
82,000 |
83,000 |
12,700 |
|||
50,000 |
50,500 |
6,500 |
83,000 |
84,000 |
12,925 |
|||
50,500 |
51,000 |
6,587 |
84,000 |
85,000 |
13,150 |
|||
51,000 |
51,500 |
6,675 |
85,000 |
86,000 |
13,375 |
|||
30,000 |
30,500 |
3,250 |
51,500 |
52,000 |
6,762 |
|||
30,500 |
31,000 |
3,325 |
52,000 |
52,500 |
6,850 |
86,000 |
87,000 |
13,600 |
31,000 |
31,500 |
3,400 |
87,000 |
88,000 |
13,825 |
|||
31,500 |
32,000 |
3,475 |
88,000 |
89,000 |
14,050 |
|||
32,000 |
32,500 |
3,550 |
52,500 |
53,000 |
6,837 |
89,000 |
90,000 |
14,275 |
53,000 |
53,500 |
7,025 |
90,000 |
91,000 |
14,500 |
|||
53,500 |
54,000 |
7,112 |
||||||
32,500 |
33,000 |
3,625 |
54,000 |
54,500 |
7,200 |
91,000 |
92,000 |
14,725 |
33,000 |
33,500 |
3,700 |
54,500 |
55,000 |
7,287 |
92,000 |
93,000 |
14,950 |
33,500 |
34,000 |
3,775 |
93,000 |
94,000 |
15,175 |
|||
34,000 |
34,500 |
3,850 |
94,000 |
95,000 |
15,400 |
|||
34,500 |
35,000 |
3,925 |
55,000 |
55,500 |
7,375 |
95,000 |
96,000 |
15,625 |
55,500 |
56,000 |
7,462 |
||||||
56,000 |
56,500 |
7,550 |
||||||
35,000 |
35,500 |
4,000 |
56,500 |
57,000 |
7,637 |
96,000 |
97,000 |
15,850 |
35,500 |
36,000 |
4,075 |
57,000 |
57,500 |
7,725 |
97,000 |
98,000 |
16,075 |
36,000 |
36,500 |
4,150 |
98,000 |
99,000 |
16,300 |
|||
36,500 |
37,000 |
4,225 |
99,000 |
100,000 |
16,525 |
|||
37,000 |
37,500 |
4,300 |
57,500 |
58,000 |
7,812 |
|||
58,000 |
58,500 |
7,900 |
100,000円 |
16,750 |
||||
58,500 |
59,000 |
7,987 |
||||||
37,500 |
38,000 |
4,375 |
59,000 |
59,500 |
8,075 |
100,000円を超える金額 |
100,000円の場合の税額に給与の金額のうち100,000円を超える金額の25%に相当する金額を加算した金額 |
|
38,000 |
38,500 |
4,450 |
59,500 |
60,000 |
8,162 |
|||
38,500 |
39,000 |
4,525 |
||||||
39,000 |
39,500 |
4,600 |
||||||
39,500 |
40,000 |
4,675 |
60,000 |
61,000 |
8,250 |