総則(第一条―第八条) |
課税標準及び税率 |
所得金額の計算(第九条―第十一条の二) |
所得控除(第十一条の三―第十二条の二) |
税率及び税額の計算(第十三条―第十五条) |
税額控除(第十五条の二―第十五条の八) |
税率及び税額計算の特例(第十六条―第二十条) |
予定納税及び予定申告 |
予定納税(第二十一条―第二十二条の三) |
予定申告(第二十三条―第二十四条の二) |
予定納税額の更正及び修正(第二十五条―第二十五条の二) |
予定納税に関する通則(第二十五条の三―第二十五条の五) |
確定申告及び申告納税 |
確定申告(第二十六条―第二十九条) |
確定申告に係る納税及び還付(第三十条―第三十六条の三) |
源泉徴収(第三十七条―第四十三条) |
更正及び決定(第四十四条―第四十七条) |
再調査、審査及び訴訟(第四十八条―第五十二条) |
雑則(第五十三条―第六十八条) |
罰則(第六十九条―第七十三条) |
第三条の二 |
(実質課税の原則) |
第四条 |
(信託利益の課税) |
第五条 |
(配当所得とみなす場合) |
第七条 |
(合同運用信託等の定義) |
第十条の三 |
(減価償却の方法) |
第十一条 |
(公社債の利子等の所得の帰属) |
第十九条 |
(信託財産について納付した所得税額の控除) |
第二十条 |
(重要物産の製造等についての免税) |
第四十三条 |
(源泉徴収所得税の徴収) |
第五十条 |
(訴願法の不適用) |
第五十一条 |
(訴訟) |
第五十二条 |
(証拠申出の順序) |
第五十八条 |
(公社債等の募集調書) |
第六十条 |
(給与支払者の申告) |
第六十一条の二 |
(株式の消却等の場合の通知) |
第六十一条の三 |
(積立金の資本組入の場合の通知) |
第六十一条の四 |
(証券投資信託の終了等の場合の通知) |
第六十二条 |
(源泉徴収票) |
第六十二条の二 |
(給与の支払明細書等) |
第六十四条 |
(収税官吏の諮問) |
第六十五条 |
(納税地) |
第六十六条 |
(納税管理人) |
第六十八条 |
(附加税の禁止) |
申告 |
予定申告 |
課税山林所得金額 |
税額 |
課税山林所得金額 |
税額 |
課税山林所得金額 |
税額 |
|||
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
|||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
500円未満 |
0 |
45,000 |
46,000 |
6,750 |
95,000 |
96,000 |
14,250 |
|
500 |
1,000 |
75 |
46,000 |
47,000 |
6,900 |
96,000 |
97,000 |
14,400 |
1,000 |
1,500 |
150 |
47,000 |
48,000 |
7,050 |
97,000 |
98,000 |
14,550 |
1,500 |
2,000 |
225 |
48,000 |
49,000 |
7,200 |
98,000 |
99,000 |
14,700 |
2,000 |
2,500 |
300 |
49,000 |
50,000 |
7,350 |
99,000 |
100,000 |
14,850 |
2,500 |
3,000 |
375 |
50,000 |
51,000 |
7,500 |
100,000 |
102,000 |
15,000 |
3,000 |
3,500 |
450 |
51,000 |
52,000 |
7,650 |
102,000 |
104,000 |
15,400 |
3,500 |
4,000 |
525 |
52,000 |
53,000 |
7,800 |
104,000 |
106,000 |
15,800 |
4,000 |
4,500 |
600 |
53,000 |
54,000 |
7,950 |
106,000 |
108,000 |
16,200 |
4,500 |
5,000 |
675 |
54,000 |
55,000 |
8,100 |
108,000 |
110,000 |
16,600 |
5,000 |
6,000 |
750 |
55,000 |
56,000 |
8,250 |
110,000 |
112,000 |
17,000 |
6,000 |
7,000 |
900 |
56,000 |
57,000 |
8,400 |
112,000 |
114,000 |
17,400 |
7,000 |
8,000 |
1,050 |
57,000 |
58,000 |
8,550 |
114,000 |
116,000 |
17,800 |
8,000 |
9,000 |
1,200 |
58,000 |
59,000 |
8,700 |
116,000 |
118,000 |
18,200 |
9,000 |
10,000 |
1,350 |
59,000 |
60,000 |
8,850 |
118,000 |
120,000 |
18,600 |
10,000 |
11,000 |
1,500 |
60,000 |
61,000 |
9,000 |
120,000 |
122,000 |
19,000 |
11,000 |
12,000 |
1,650 |
61,000 |
62,000 |
9,150 |
122,000 |
124,000 |
19,400 |
12,000 |
13,000 |
1,800 |
62,000 |
63,000 |
9,300 |
124,000 |
126,000 |
19,800 |
13,000 |
14,000 |
1,950 |
63,000 |
64,000 |
9,450 |
126,000 |
128,000 |
20,200 |
14,000 |
15,000 |
2,100 |
64,000 |
65,000 |
9,600 |
128,000 |
130,000 |
20,600 |
15,000 |
16,000 |
2,250 |
65,000 |
66,000 |
9,750 |
130,000 |
132,000 |
21,000 |
16,000 |
17,000 |
2,400 |
66,000 |
67,000 |
9,900 |
132,000 |
134,000 |
21,400 |
17,000 |
18,000 |
2,550 |
67,000 |
68,000 |
10,050 |
134,000 |
136,000 |
21,800 |
18,000 |
19,000 |
2,700 |
68,000 |
69,000 |
10,200 |
136,000 |
138,000 |
22,200 |
19,000 |
20,000 |
2,850 |
69,000 |
70,000 |
10,350 |
138,000 |
140,000 |
22,600 |
20,000 |
21,000 |
3,000 |
70,000 |
71,000 |
10,500 |
140,000 |
142,000 |
23,000 |
21,000 |
22,000 |
3,150 |
71,000 |
72,000 |
10,650 |
142,000 |
144,000 |
23,400 |
22,000 |
23,000 |
3,300 |
72,000 |
73,000 |
10,800 |
144,000 |
146,000 |
23,800 |
23,000 |
24,000 |
3,450 |
73,000 |
74,000 |
10,950 |
146,000 |
148,000 |
24,200 |
24,000 |
25,000 |
3,600 |
74,000 |
75,000 |
11,100 |
148,000 |
150,000 |
24,600 |
25,000 |
26,000 |
3,750 |
75,000 |
76,000 |
11,250 |
150,000 |
152,000 |
25,000 |
26,000 |
27,000 |
3,900 |
76,000 |
77,000 |
11,400 |
152,000 |
154,000 |
25,400 |
27,000 |
28,000 |
4,050 |
77,000 |
78,000 |
11,550 |
154,000 |
156,000 |
25,800 |
28,000 |
29,000 |
4,200 |
78,000 |
79,000 |
11,700 |
156,000 |
158,000 |
26,200 |
29,000 |
30,000 |
4,350 |
79,000 |
80,000 |
11,850 |
158,000 |
160,000 |
26,600 |
30,000 |
31,000 |
4,500 |
80,000 |
81,000 |
12,000 |
160,000 |
162,000 |
27,000 |
31,000 |
32,000 |
4,650 |
81,000 |
82,000 |
12,150 |
162,000 |
164,000 |
27,400 |
32,000 |
33,000 |
4,800 |
82,000 |
83,000 |
12,300 |
164,000 |
166,000 |
27,800 |
33,000 |
34,000 |
4,950 |
83,000 |
84,000 |
12,450 |
166,000 |
168,000 |
28,200 |
34,000 |
35,000 |
5,100 |
84,000 |
85,000 |
12,600 |
168,000 |
170,000 |
28,600 |
35,000 |
36,000 |
5,250 |
85,000 |
86,000 |
12,750 |
170,000 |
172,000 |
29,000 |
36,000 |
37,000 |
5,400 |
86,000 |
87,000 |
12,900 |
172,000 |
174,000 |
29,400 |
37,000 |
38,000 |
5,550 |
87,000 |
88,000 |
13,050 |
174,000 |
176,000 |
29,800 |
38,000 |
39,000 |
5,700 |
88,000 |
89,000 |
13,200 |
176,000 |
178,000 |
30,200 |
39,000 |
40,000 |
5,850 |
89,000 |
90,000 |
13,350 |
178,000 |
180,000 |
30,600 |
40,000 |
41,000 |
6,000 |
90,000 |
91,000 |
13,500 |
180,000 |
182,000 |
31,000 |
41,000 |
42,000 |
6,150 |
91,000 |
92,000 |
13,650 |
182,000 |
184,000 |
31,400 |
42,000 |
43,000 |
6,300 |
92,000 |
93,000 |
13,800 |
184,000 |
186,000 |
31,800 |
43,000 |
44,000 |
6,450 |
93,000 |
94,000 |
13,950 |
186,000 |
188,000 |
32,200 |
44,000 |
45,000 |
6,600 |
94,000 |
95,000 |
14,100 |
188,000 |
190,000 |
32,600 |
課税山林所得金額 |
税額 |
課税山林所得金額 |
税額 |
課税山林所得金額 |
税額 |
|||
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
|||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
190,000 |
192,000 |
33,000 |
305,000 |
308,000 |
56,000 |
460,000 |
464,000 |
92,500 |
192,000 |
194,000 |
33,400 |
308,000 |
311,000 |
56,600 |
464,000 |
468,000 |
93,500 |
194,000 |
196,000 |
33,800 |
311,000 |
314,000 |
57,200 |
468,000 |
472,000 |
94,500 |
196,000 |
198,000 |
34,200 |
314,000 |
317,000 |
57,800 |
472,000 |
476,000 |
95,500 |
198,000 |
200,000 |
34,600 |
317,000 |
320,000 |
58,400 |
476,000 |
480,000 |
96,500 |
200,000 |
203,000 |
35,000 |
320,000 |
324,000 |
59,000 |
480,000 |
485,000 |
97,500 |
203,000 |
206,000 |
35,600 |
324,000 |
328,000 |
59,800 |
485,000 |
490,000 |
98,750 |
206,000 |
209,000 |
36,200 |
328,000 |
332,000 |
60,600 |
490,000 |
495,000 |
100,000 |
209,000 |
212,000 |
36,800 |
332,000 |
336,000 |
61,400 |
495,000 |
500,000 |
101,250 |
212,000 |
215,000 |
37,400 |
336,000 |
340,000 |
62,200 |
500,000 |
505,000 |
102,500 |
215,000 |
218,000 |
38,000 |
340,000 |
344,000 |
63,000 |
505,000 |
510,000 |
103,750 |
218,000 |
221,000 |
38,600 |
344,000 |
348,000 |
63,800 |
510,000 |
515,000 |
105,000 |
221,000 |
224,000 |
39,200 |
348,000 |
352,000 |
64,600 |
515,000 |
520,000 |
106,250 |
224,000 |
227,000 |
39,800 |
352,000 |
356,000 |
65,500 |
520,000 |
525,000 |
107,500 |
227,000 |
230,000 |
40,400 |
356,000 |
360,000 |
66,500 |
525,000 |
530,000 |
108,750 |
230,000 |
233,000 |
41,000 |
360,000 |
364,000 |
67,500 |
530,000 |
535,000 |
110,000 |
233,000 |
236,000 |
41,600 |
364,000 |
368,000 |
68,500 |
535,000 |
540,000 |
111,250 |
236,000 |
239,000 |
42,200 |
368,000 |
372,000 |
69,500 |
540,000 |
545,000 |
112,500 |
239,000 |
242,000 |
42,800 |
372,000 |
376,000 |
70,500 |
545,000 |
550,000 |
113,750 |
242,000 |
245,000 |
43,400 |
376,000 |
380,000 |
71,500 |
550,000 |
555,000 |
115,000 |
245,000 |
248,000 |
44,000 |
380,000 |
384,000 |
72,500 |
555,000 |
560,000 |
116,250 |
248,000 |
251,000 |
44,600 |
384,000 |
388,000 |
73,500 |
560,000 |
565,000 |
117,500 |
251,000 |
254,000 |
45,200 |
388,000 |
392,000 |
74,500 |
565,000 |
570,000 |
118,750 |
254,000 |
257,000 |
45,800 |
392,000 |
396,000 |
75,500 |
570,000 |
575,000 |
120,000 |
257,000 |
260,000 |
46,400 |
396,000 |
400,000 |
76,500 |
575,000 |
580,000 |
121,250 |
260,000 |
263,000 |
47,000 |
400,000 |
404,000 |
77,500 |
580,000 |
585,000 |
122,500 |
263,000 |
266,000 |
47,600 |
404,000 |
408,000 |
78,500 |
585,000 |
590,000 |
123,750 |
266,000 |
269,000 |
48,200 |
408,000 |
412,000 |
79,500 |
590,000 |
595,000 |
125,000 |
269,000 |
272,000 |
48,800 |
412,000 |
416,000 |
80,500 |
595,000 |
600,000 |
126,250 |
272,000 |
275,000 |
49,400 |
416,000 |
420,000 |
81,500 |
600,000 |
605,000 |
127,500 |
275,000 |
278,000 |
50,000 |
420,000 |
424,000 |
82,500 |
605,000 |
610,000 |
129,000 |
278,000 |
281,000 |
50,600 |
424,000 |
428,000 |
83,500 |
610,000 |
615,000 |
130,500 |
281,000 |
284,000 |
51,200 |
428,000 |
432,000 |
84,500 |
615,000 |
620,000 |
132,000 |
284,000 |
287,000 |
51,800 |
432,000 |
436,000 |
85,500 |
620,000 |
625,000 |
133,500 |
287,000 |
290,000 |
52,400 |
436,000 |
440,000 |
86,500 |
625,000 |
630,000 |
135,000 |
290,000 |
293,000 |
53,000 |
440,000 |
444,000 |
87,500 |
630,000 |
635,000 |
136,500 |
293,000 |
296,000 |
53,600 |
444,000 |
448,000 |
88,500 |
635,000 |
640,000 |
138,000 |
296,000 |
299,000 |
54,200 |
448,000 |
452,000 |
89,500 |
640,000 |
645,000 |
139,500 |
299,000 |
302,000 |
54,800 |
452,000 |
456,000 |
90,500 |
645,000 |
650,000 |
141,000 |
302,000 |
305,000 |
55,400 |
456,000 |
460,000 |
91,500 |
650,000円 |
142,500 |
その月の社会保険料控除後の給与の金額 |
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五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 |
|
3,000円未満 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
その月の社会保険料控除後の給与の金額の12%に相当する金額 |
|
3,000 |
7,000 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
その月の社会保険料控除後の給与の金額の14%に相当する金額 |
円 |
|||||||||||||
7,000 |
7,200 |
17 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,112 |
7,200 |
7,400 |
42 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,155 |
7,400 |
7,600 |
68 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,197 |
7,600 |
7,800 |
93 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,240 |
7,800 |
8,000 |
119 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,282 |
8,000 |
8,200 |
144 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,325 |
8,200 |
8,400 |
170 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,367 |
8,400 |
8,600 |
195 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,410 |
8,600 |
8,800 |
221 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,452 |
8,800 |
9,000 |
246 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,495 |
9,000 |
9,200 |
280 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,537 |
9,200 |
9,400 |
314 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,580 |
9,400 |
9,600 |
348 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,622 |
9,600 |
9,800 |
382 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,665 |
9,800 |
10,000 |
416 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,707 |
10,000 |
10,200 |
450 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,750 |
10,200 |
10,400 |
484 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,792 |
10,400 |
10,600 |
518 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,835 |
10,600 |
10,800 |
552 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,877 |
10,800 |
11,000 |
586 |
1 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,920 |
11,000 |
11,200 |
620 |
27 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,962 |
11,200 |
11,400 |
654 |
52 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2,005 |
11,400 |
11,600 |
688 |
78 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2,047 |
11,600 |
11,800 |
722 |
103 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2,090 |
11,800 |
12,000 |
756 |
129 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2,134 |
12,000 |
12,200 |
790 |
154 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2,185 |
12,200 |
12,400 |
824 |
180 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2,236 |
12,400 |
12,600 |
858 |
205 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2,287 |
12,600 |
12,800 |
892 |
231 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2,347 |
12,800 |
13,000 |
926 |
259 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2,416 |
13,000 |
13,200 |
960 |
293 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2,485 |
13,200 |
13,400 |
994 |
327 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2,554 |
13,400 |
13,600 |
1,028 |
361 |
20 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2,623 |
13,600 |
13,800 |
1,062 |
395 |
46 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2,692 |
13,800 |
14,000 |
1,099 |
429 |
71 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2,761 |
14,000 |
14,200 |
1,141 |
463 |
97 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2,830 |
14,200 |
14,400 |
1,184 |
497 |
122 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2,899 |
14,400 |
14,600 |
1,226 |
531 |
148 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2,968 |
14,600 |
14,800 |
1,269 |
565 |
173 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
3,037 |
14,800 |
15,000 |
1,311 |
599 |
199 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
3,106 |
15,000 |
15,500 |
1,354 |
633 |
224 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
3,175 |
15,500 |
16,000 |
1,460 |
718 |
301 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
3,347 |
16,000 |
16,500 |
1,566 |
803 |
386 |
39 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
3,520 |
16,500 |
17,000 |
1,672 |
888 |
471 |
103 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
3,692 |
17,000 |
17,500 |
1,779 |
973 |
556 |
167 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
3,865 |
その月の社会保険料控除後の給与の金額 |
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五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 |
17,500 |
18,000 |
1,885 |
1,058 |
641 |
230 |
43 |
0 |
0 |
0 |
0 |
0 |
0 |
4,037 |
18,000 |
18,500 |
1,991 |
1,158 |
726 |
309 |
107 |
0 |
0 |
0 |
0 |
0 |
0 |
4,224 |
18,500 |
19,000 |
2,097 |
1,264 |
811 |
394 |
170 |
0 |
0 |
0 |
0 |
0 |
0 |
4,425 |
19,000 |
19,500 |
2,219 |
1,370 |
896 |
479 |
234 |
47 |
0 |
0 |
0 |
0 |
0 |
4,627 |
19,500 |
20,000 |
2,347 |
1,476 |
981 |
564 |
314 |
110 |
0 |
0 |
0 |
0 |
0 |
4,828 |
20,000 |
20,500 |
2,474 |
1,583 |
1,066 |
649 |
399 |
174 |
0 |
0 |
0 |
0 |
0 |
5,029 |
20,500 |
21,000 |
2,602 |
1,689 |
1,168 |
734 |
484 |
238 |
50 |
0 |
0 |
0 |
0 |
5,230 |
21,000 |
21,500 |
2,729 |
1,795 |
1,274 |
819 |
569 |
319 |
114 |
0 |
0 |
0 |
0 |
5,432 |
21,500 |
22,000 |
2,857 |
1,901 |
1,380 |
904 |
654 |
404 |
178 |
0 |
0 |
0 |
0 |
5,633 |
22,000 |
22,500 |
2,984 |
2,008 |
1,487 |
989 |
739 |
489 |
242 |
54 |
0 |
0 |
0 |
5,834 |
22,500 |
23,000 |
3,112 |
2,114 |
1,593 |
1,074 |
824 |
574 |
324 |
118 |
0 |
0 |
0 |
6,035 |
23,000 |
23,500 |
3,239 |
2,239 |
1,699 |
1,178 |
909 |
659 |
409 |
182 |
0 |
0 |
0 |
6,237 |
23,500 |
24,000 |
3,367 |
2,367 |
1,805 |
1,284 |
994 |
744 |
494 |
245 |
58 |
0 |
0 |
6,438 |
24,000 |
24,500 |
3,494 |
2,494 |
1,912 |
1,391 |
1,079 |
829 |
579 |
329 |
122 |
0 |
0 |
6,639 |
24,500 |
25,000 |
3,622 |
2,622 |
2,018 |
1,497 |
1,184 |
914 |
664 |
414 |
185 |
0 |
0 |
6,840 |
25,000 |
25,500 |
3,749 |
2,749 |
2,124 |
1,603 |
1,291 |
999 |
749 |
499 |
249 |
62 |
0 |
7,042 |
25,500 |
26,000 |
3,899 |
2,899 |
2,274 |
1,728 |
1,416 |
1,103 |
849 |
599 |
349 |
137 |
0 |
7,242 |
26,000 |
26,500 |
4,049 |
3,049 |
2,424 |
1,853 |
1,541 |
1,228 |
949 |
699 |
449 |
212 |
24 |
7,442 |
26,500 |
27,000 |
4,212 |
3,199 |
2,574 |
1,978 |
1,666 |
1,353 |
1,049 |
799 |
549 |
299 |
99 |
7,642 |
27,000 |
27,500 |
4,387 |
3,349 |
2,724 |
2,103 |
1,791 |
1,478 |
1,166 |
899 |
649 |
399 |
174 |
7,842 |
27,500 |
28,000 |
4,562 |
3,499 |
2,874 |
2,249 |
1,916 |
1,603 |
1,291 |
999 |
749 |
499 |
249 |
8,042 |
28,000 |
28,500 |
4,737 |
3,649 |
3,024 |
2,399 |
2,041 |
1,728 |
1,416 |
1,103 |
849 |
599 |
349 |
8,242 |
28,500 |
29,000 |
4,912 |
3,799 |
3,174 |
2,549 |
2,174 |
1,853 |
1,541 |
1,228 |
949 |
699 |
449 |
8,442 |
29,000 |
29,500 |
5,087 |
3,949 |
3,324 |
2,699 |
2,324 |
1,978 |
1,666 |
1,353 |
1,049 |
799 |
549 |
8,642 |
29,500 |
30,000 |
5,262 |
4,099 |
3,474 |
2,849 |
2,474 |
2,103 |
1,791 |
1,478 |
1,166 |
899 |
649 |
8,842 |
30,000 |
30,500 |
5,437 |
4,270 |
3,624 |
2,999 |
2,624 |
2,249 |
1,916 |
1,603 |
1,291 |
999 |
749 |
9,042 |
30,500 |
31,000 |
5,612 |
4,445 |
3,774 |
3,149 |
2,774 |
2,399 |
2,041 |
1,728 |
1,416 |
1,103 |
849 |
9,242 |
31,000 |
31,500 |
5,787 |
4,620 |
3,924 |
3,299 |
2,924 |
2,549 |
2,174 |
1,853 |
1,541 |
1,228 |
949 |
9,442 |
31,500 |
32,000 |
5,962 |
4,795 |
4,074 |
3,449 |
3,074 |
2,699 |
2,324 |
1,978 |
1,666 |
1,353 |
1,049 |
9,642 |
32,000 |
32,500 |
6,137 |
4,970 |
4,241 |
3,599 |
3,224 |
2,849 |
2,474 |
2,103 |
1,791 |
1,478 |
1,166 |
9,842 |
32,500 |
33,000 |
6,312 |
5,145 |
4,416 |
3,749 |
3,374 |
2,999 |
2,624 |
2,249 |
1,916 |
1,603 |
1,291 |
10,042 |
33,000 |
33,500 |
6,487 |
5,320 |
4,591 |
3,899 |
3,524 |
3,149 |
2,774 |
2,399 |
2,041 |
1,728 |
1,416 |
10,242 |
33,500 |
34,000 |
6,662 |
5,495 |
4,766 |
4,049 |
3,674 |
3,299 |
2,924 |
2,549 |
2,174 |
1,853 |
1,541 |
10,442 |
34,000 |
34,500 |
6,837 |
5,670 |
4,941 |
4,211 |
3,824 |
3,449 |
3,074 |
2,699 |
2,324 |
1,978 |
1,666 |
10,642 |
34,500 |
35,000 |
7,012 |
5,845 |
5,116 |
4,386 |
3,974 |
3,599 |
3,224 |
2,849 |
2,474 |
2,103 |
1,791 |
10,842 |
35,000 |
36,000 |
7,208 |
6,020 |
5,291 |
4,561 |
4,124 |
3,749 |
3,374 |
2,999 |
2,624 |
2,249 |
1,916 |
11,042 |
36,000 |
37,000 |
7,608 |
6,370 |
5,641 |
4,911 |
4,474 |
4,049 |
3,674 |
3,299 |
2,924 |
2,549 |
2,174 |
11,442 |
37,000 |
38,000 |
8,008 |
6,720 |
5,991 |
5,261 |
4,824 |
4,386 |
3,974 |
3,599 |
3,224 |
2,849 |
2,474 |
11,842 |
38,000 |
39,000 |
8,408 |
7,074 |
6,341 |
5,611 |
5,174 |
4,736 |
4,299 |
3,899 |
3,524 |
3,149 |
2,774 |
12,242 |
39,000 |
40,000 |
8,808 |
7,474 |
6,691 |
5,961 |
5,524 |
5,086 |
4,649 |
4,211 |
3,824 |
3,449 |
3,074 |
12,642 |
40,000 |
41,000 |
9,208 |
7,874 |
7,041 |
6,311 |
5,874 |
5,436 |
4,999 |
4,561 |
4,124 |
3,749 |
3,374 |
13,042 |
41,000 |
42,000 |
9,608 |
8,274 |
7,441 |
6,661 |
6,224 |
5,786 |
5,349 |
4,911 |
4,474 |
4,049 |
3,674 |
13,442 |
42,000 |
43,000 |
10,008 |
8,674 |
7,841 |
7,011 |
6,574 |
6,136 |
5,699 |
5,261 |
4,824 |
4,386 |
3,974 |
13,858 |
43,000 |
44,000 |
10,408 |
9,074 |
8,241 |
7,407 |
6,924 |
6,486 |
6,049 |
5,611 |
5,174 |
4,736 |
4,299 |
14,308 |
44,000 |
45,000 |
10,808 |
9,474 |
8,641 |
7,807 |
7,307 |
6,836 |
6,399 |
5,961 |
5,524 |
5,086 |
4,649 |
14,758 |
45,000 |
46,000 |
11,208 |
9,874 |
9,041 |
8,207 |
7,707 |
7,207 |
6,749 |
6,311 |
5,874 |
5,436 |
4,999 |
15,208 |
46,000 |
47,000 |
11,608 |
10,274 |
9,441 |
8,607 |
8,107 |
7,607 |
7,107 |
6,661 |
6,224 |
5,786 |
5,349 |
15,658 |
47,000 |
48,000 |
12,008 |
10,674 |
9,841 |
9,007 |
8,507 |
8,007 |
7,507 |
7,011 |
6,574 |
6,136 |
5,699 |
16,108 |
48,000 |
49,000 |
12,408 |
11,074 |
10,241 |
9,407 |
8,907 |
8,407 |
7,907 |
7,407 |
6,924 |
6,486 |
6,049 |
16,558 |
49,000 |
50,000 |
12,808 |
11,474 |
10,641 |
9,807 |
9,307 |
8,807 |
8,307 |
7,807 |
7,307 |
6,836 |
6,399 |
17,008 |
50,000 |
51,000 |
13,208 |
11,874 |
11,041 |
10,207 |
9,707 |
9,207 |
8,707 |
8,207 |
7,707 |
7,207 |
6,749 |
17,458 |
51,000 |
52,000 |
13,608 |
12,274 |
11,441 |
10,607 |
10,107 |
9,607 |
9,107 |
8,607 |
8,107 |
7,607 |
7,107 |
17,908 |
52,000 |
53,000 |
14,045 |
12,674 |
11,841 |
11,007 |
10,507 |
10,007 |
9,507 |
9,007 |
8,507 |
8,007 |
7,507 |
18,358 |
53,000 |
54,000 |
14,495 |
13,074 |
12,241 |
11,407 |
10,907 |
10,407 |
9,907 |
9,407 |
8,907 |
8,407 |
7,907 |
18,808 |
54,000 |
55,000 |
14,945 |
13,474 |
12,641 |
11,807 |
11,307 |
10,807 |
10,307 |
9,807 |
9,307 |
8,807 |
8,307 |
19,258 |
その月の社会保険料控除後の給与の金額 |
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五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 |
55,000 |
56,000 |
15,395 |
13,894 |
13,041 |
12,207 |
11,707 |
11,207 |
10,707 |
10,207 |
9,707 |
9,207 |
8,707 |
19,708 |
56,000 |
57,000 |
15,845 |
14,344 |
13,441 |
12,607 |
12,107 |
11,607 |
11,107 |
10,607 |
10,107 |
9,607 |
9,107 |
20,158 |
57,000 |
58,000 |
16,295 |
14,794 |
13,857 |
13,007 |
12,507 |
12,007 |
11,507 |
11,007 |
10,507 |
10,007 |
9,507 |
20,608 |
58,000 |
59,000 |
16,745 |
15,244 |
14,307 |
13,407 |
12,907 |
12,407 |
11,907 |
11,407 |
10,907 |
10,407 |
9,907 |
21,058 |
59,000 |
60,000 |
17,195 |
15,694 |
14,757 |
13,819 |
13,307 |
12,807 |
12,307 |
11,807 |
11,307 |
10,807 |
10,307 |
21,508 |
60,000 |
61,000 |
17,645 |
16,144 |
15,207 |
14,269 |
13,707 |
13,207 |
12,707 |
12,207 |
11,707 |
11,207 |
10,707 |
21,958 |
61,000 |
62,000 |
18,095 |
16,594 |
15,657 |
14,719 |
14,156 |
13,607 |
13,107 |
12,607 |
12,107 |
11,607 |
11,107 |
22,408 |
62,000 |
63,000 |
18,545 |
17,044 |
16,107 |
15,169 |
14,606 |
14,044 |
13,507 |
13,007 |
12,507 |
12,007 |
11,507 |
22,858 |
63,000 |
64,000 |
18,995 |
17,494 |
16,557 |
15,619 |
15,056 |
14,494 |
13,931 |
13,407 |
12,907 |
12,407 |
11,907 |
23,308 |
64,000 |
65,000 |
19,445 |
17,944 |
17,007 |
16,069 |
15,506 |
14,944 |
14,381 |
13,819 |
13,307 |
12,807 |
12,307 |
23,758 |
65,000 |
66,500 |
19,895 |
18,394 |
17,457 |
16,519 |
15,956 |
15,394 |
14,831 |
14,269 |
13,707 |
13,207 |
12,707 |
24,208 |
66,500 |
68,000 |
20,570 |
19,069 |
18,132 |
17,194 |
16,631 |
16,069 |
15,506 |
14,944 |
14,381 |
13,819 |
13,307 |
24,883 |
68,000 |
69,500 |
21,245 |
19,744 |
18,807 |
17,869 |
17,306 |
16,744 |
16,181 |
15,619 |
15,056 |
14,494 |
13,931 |
25,558 |
69,500 |
71,000 |
21,920 |
20,419 |
19,482 |
18,544 |
17,981 |
17,419 |
16,856 |
16,294 |
15,731 |
15,169 |
14,606 |
26,233 |
71,000 |
72,500 |
22,595 |
21,094 |
20,157 |
19,219 |
18,656 |
18,094 |
17,531 |
16,969 |
16,406 |
15,844 |
15,281 |
26,908 |
72,500 |
74,000 |
23,270 |
21,769 |
20,832 |
19,894 |
19,331 |
18,769 |
18,206 |
17,644 |
17,081 |
16,519 |
15,956 |
27,583 |
74,000 |
75,500 |
23,945 |
22,444 |
21,507 |
20,569 |
20,006 |
19,444 |
18,881 |
18,319 |
17,756 |
17,194 |
16,631 |
28,258 |
75,500 |
77,000 |
24,620 |
23,119 |
22,182 |
21,244 |
20,681 |
20,119 |
19,556 |
18,994 |
18,431 |
17,869 |
17,306 |
28,933 |
77,000 |
78,500 |
25,295 |
23,794 |
22,857 |
21,919 |
21,356 |
20,794 |
20,231 |
19,669 |
19,106 |
18,544 |
17,981 |
29,608 |
78,500 |
80,000 |
25,970 |
24,469 |
23,532 |
22,594 |
22,031 |
21,469 |
20,906 |
20,344 |
19,781 |
19,219 |
18,656 |
30,283 |
80,000 |
81,500 |
26,645 |
25,144 |
24,207 |
23,269 |
22,706 |
22,144 |
21,581 |
21,019 |
20,456 |
19,894 |
19,331 |
30,958 |
81,500 |
83,000 |
27,320 |
25,819 |
24,882 |
23,944 |
23,381 |
22,819 |
22,256 |
21,694 |
21,131 |
20,569 |
20,006 |
31,633 |
83,000 |
84,500 |
27,995 |
26,494 |
25,557 |
24,619 |
24,056 |
23,494 |
22,931 |
22,369 |
21,806 |
21,244 |
20,681 |
32,308 |
84,500 |
86,000 |
28,670 |
27,169 |
26,232 |
25,294 |
24,731 |
24,169 |
23,606 |
23,044 |
22,481 |
21,919 |
21,356 |
33,041 |
86,000 |
87,500 |
29,345 |
27,844 |
26,907 |
25,969 |
25,406 |
24,844 |
24,281 |
23,719 |
23,156 |
22,594 |
22,031 |
33,791 |
87,500 |
89,000 |
30,020 |
28,519 |
27,582 |
26,644 |
26,081 |
25,519 |
24,956 |
24,394 |
23,831 |
23,269 |
22,706 |
34,541 |
89,000 |
90,500 |
30,695 |
29,194 |
28,257 |
27,319 |
26,756 |
26,194 |
25,631 |
25,069 |
24,506 |
23,944 |
23,381 |
35,291 |
90,500 |
92,000 |
31,370 |
29,869 |
28,932 |
27,994 |
27,431 |
26,869 |
26,306 |
25,744 |
25,181 |
24,619 |
24,056 |
36,041 |
92,000 |
93,500 |
32,045 |
30,544 |
29,607 |
28,669 |
28,106 |
27,544 |
26,981 |
26,419 |
25,856 |
25,294 |
24,731 |
36,791 |
93,500 |
95,000 |
32,749 |
31,219 |
30,282 |
29,344 |
28,781 |
28,219 |
27,656 |
27,094 |
26,531 |
25,969 |
25,406 |
37,541 |
95,000 |
96,500 |
33,499 |
31,894 |
30,957 |
30,019 |
29,456 |
28,894 |
28,331 |
27,769 |
27,206 |
26,644 |
26,081 |
38,291 |
96,500 |
98,000 |
34,249 |
32,582 |
31,632 |
30,694 |
30,131 |
29,569 |
29,006 |
28,444 |
27,881 |
27,319 |
26,756 |
39,041 |
98,000 |
99,500 |
34,999 |
33,332 |
32,307 |
31,369 |
30,806 |
30,244 |
29,681 |
29,119 |
28,556 |
27,994 |
27,431 |
39,791 |
99,500 |
101,000 |
35,749 |
34,082 |
33,040 |
32,044 |
31,481 |
30,919 |
30,356 |
29,794 |
29,231 |
28,669 |
28,106 |
40,541 |
101,000 |
102,500 |
36,499 |
34,832 |
33,790 |
32,748 |
32,156 |
31,594 |
31,031 |
30,469 |
29,906 |
29,344 |
28,781 |
41,291 |
102,500 |
104,000 |
37,249 |
35,582 |
34,540 |
33,498 |
32,873 |
32,269 |
31,706 |
31,144 |
30,581 |
30,019 |
29,456 |
42,041 |
104,000 |
105,500 |
37,999 |
36,332 |
35,290 |
34,248 |
33,623 |
32,998 |
32,381 |
31,819 |
31,256 |
30,694 |
30,131 |
42,791 |
105,500 |
107,000 |
38,749 |
37,082 |
36,040 |
34,998 |
34,373 |
33,748 |
33,123 |
32,498 |
31,931 |
31,369 |
30,806 |
43,541 |
107,000 |
108,500 |
39,499 |
37,832 |
36,790 |
35,748 |
35,123 |
34,498 |
33,873 |
33,248 |
32,623 |
32,044 |
31,481 |
44,291 |
108,500 |
110,000 |
40,249 |
38,582 |
37,540 |
36,498 |
35,873 |
35,248 |
34,623 |
33,998 |
33,373 |
32,748 |
32,126 |
45,041 |
110,000円 |
40,999 |
39,332 |
38,290 |
37,248 |
36,623 |
35,998 |
35,373 |
34,748 |
34,123 |
33,498 |
32,873 |
45,791 |
|
110,000円をこえ177,000円に満たない金額 |
110,000円の場合の税額に、その月の社会保険料控除後の給与の金額のうち110,000円をこえる金額の50%に相当する金額を加算した金額 |
45,791円に、その月の社会保険料控除後の給与の金額のうち110,000円をこえる金額の50%に相当する金額を加算した金額 |
|||||||||||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
||
177,000円 |
74,536 |
72,832 |
71,790 |
70,748 |
70,123 |
69,498 |
68,873 |
68,248 |
67,623 |
66,998 |
66,373 |
79,808 |
|
177,000円をこえ260,000円に満たない金額 |
177,000円の場合の税額に、その月の社会保険料控除後の給与の金額のうち177,000円をこえる金額の55%に相当する金額を加算した金額 |
79,808円に、その月の社会保険料控除後の給与の金額のうち177,000円をこえる金額の55%に相当する金額を加算した金額 |
その月の社会保険料控除後の給与の金額 |
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五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 |
||
260,000円 |
120,207 |
118,482 |
117,440 |
116,398 |
115,773 |
115,148 |
114,523 |
113,898 |
113,273 |
112,648 |
112,023 |
125,958 |
|
260,000円をこえる金額 |
260,000円の場合の税額に、その月の社会保険料控除後の給与の金額のうち260,000円をこえる金額の60%に相当する金額を加算した金額 |
125,958円に、その月の社会保険料控除後の給与の金額のうち260,000円をこえる金額の60%に相当する金額を加算した金額 |
|||||||||||
扶養親族の数が10人をこえる場合には、扶養親族の数が10人の場合の税額から、その10人をこえる1人ごとに334円を控除した金額 |
従たる給与についての扶養控除申告書が提出されている場合には、当該申告書に記載された扶養親族の数に応じ、扶養親族1人ごとに334円を、上の各欄によつて求めた税額から控除した金額 |
||||||||||||
その者が不具者、老年者、寡婦又は勤労学生である場合には、これらの一に該当するごとに334円(これらの一に該当する場合で遺族等援護法の規定による障害年金又は遺族年金を受ける者であるときは、500円)を、扶養親族である不具者がある場合には、当該不具者1人につき334円を、上の各欄によつて求めた税額から控除した金額 |
その週の社会保険料控除後の給与の金額 |
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五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 |
|
700円未満 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
その週の社会保険料控除後の給与の金額の12%に相当する金額 |
|
700 |
1,650 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
その週の社会保険料控除後の給与の金額の14%に相当する金額 |
円 |
|||||||||||||
1,650 |
1,700 |
6 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
262 |
1,700 |
1,750 |
12 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
273 |
1,750 |
1,800 |
18 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
283 |
1,800 |
1,850 |
25 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
294 |
1,850 |
1,900 |
31 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
305 |
1,900 |
1,950 |
37 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
315 |
1,950 |
2,000 |
44 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
326 |
2,000 |
2,050 |
50 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
337 |
2,050 |
2,100 |
57 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
347 |
2,100 |
2,150 |
64 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
358 |
2,150 |
2,200 |
73 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
368 |
2,200 |
2,250 |
81 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
379 |
2,250 |
2,300 |
90 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
390 |
2,300 |
2,350 |
98 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
400 |
2,350 |
2,400 |
107 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
411 |
2,400 |
2,450 |
115 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
422 |
2,450 |
2,500 |
124 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
432 |
2,500 |
2,550 |
132 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
443 |
2,550 |
2,600 |
141 |
3 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
453 |
2,600 |
2,650 |
149 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
464 |
2,650 |
2,700 |
158 |
16 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
475 |
2,700 |
2,750 |
166 |
23 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
485 |
2,750 |
2,800 |
175 |
29 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
496 |
2,800 |
2,850 |
183 |
35 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
509 |
2,850 |
2,900 |
192 |
42 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
521 |
2,900 |
2,950 |
200 |
48 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
534 |
2,950 |
3,000 |
209 |
54 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
550 |
3,000 |
3,050 |
217 |
61 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
567 |
3,050 |
3,100 |
226 |
70 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
584 |
3,100 |
3,150 |
234 |
78 |
1 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
601 |
3,150 |
3,200 |
243 |
87 |
7 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
619 |
3,200 |
3,250 |
251 |
95 |
13 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
636 |
3,250 |
3,300 |
262 |
104 |
20 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
653 |
3,300 |
3,350 |
272 |
112 |
26 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
670 |
3,350 |
3,400 |
283 |
121 |
32 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
688 |
3,400 |
3,450 |
294 |
129 |
39 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
705 |
3,450 |
3,500 |
304 |
138 |
45 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
722 |
3,500 |
3,550 |
315 |
146 |
52 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
739 |
3,550 |
3,600 |
325 |
155 |
58 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
757 |
3,600 |
3,650 |
336 |
163 |
66 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
774 |
3,650 |
3,700 |
347 |
172 |
74 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
791 |
3,700 |
3,750 |
357 |
180 |
83 |
4 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
808 |
3,750 |
3,800 |
368 |
189 |
91 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
826 |
3,800 |
3,900 |
379 |
197 |
100 |
17 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
843 |
3,900 |
4,000 |
400 |
214 |
117 |
30 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
877 |
その週の社会保険料控除後の給与の金額 |
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五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 |
4,000 |
4,100 |
421 |
231 |
134 |
42 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
912 |
4,100 |
4,200 |
442 |
248 |
151 |
55 |
11 |
0 |
0 |
0 |
0 |
0 |
0 |
946 |
4,200 |
4,300 |
464 |
269 |
168 |
71 |
24 |
0 |
0 |
0 |
0 |
0 |
0 |
985 |
4,300 |
4,400 |
485 |
290 |
185 |
88 |
37 |
0 |
0 |
0 |
0 |
0 |
0 |
1,025 |
4,400 |
4,500 |
508 |
311 |
202 |
105 |
49 |
6 |
0 |
0 |
0 |
0 |
0 |
1,065 |
4,500 |
4,600 |
533 |
333 |
219 |
122 |
63 |
18 |
0 |
0 |
0 |
0 |
0 |
1,105 |
4,600 |
4,700 |
559 |
354 |
236 |
139 |
80 |
31 |
0 |
0 |
0 |
0 |
0 |
1,146 |
4,700 |
4,800 |
584 |
375 |
253 |
156 |
97 |
44 |
0 |
0 |
0 |
0 |
0 |
1,186 |
4,800 |
4,900 |
610 |
396 |
275 |
173 |
114 |
57 |
13 |
0 |
0 |
0 |
0 |
1,226 |
4,900 |
5,000 |
635 |
418 |
296 |
190 |
131 |
73 |
26 |
0 |
0 |
0 |
0 |
1,266 |
5,000 |
5,100 |
661 |
439 |
317 |
207 |
148 |
90 |
38 |
0 |
0 |
0 |
0 |
1,307 |
5,100 |
5,200 |
686 |
460 |
338 |
224 |
165 |
107 |
51 |
7 |
0 |
0 |
0 |
1,347 |
5,200 |
5,300 |
712 |
481 |
360 |
241 |
182 |
124 |
65 |
20 |
0 |
0 |
0 |
1,387 |
5,300 |
5,400 |
737 |
504 |
381 |
259 |
199 |
141 |
82 |
33 |
0 |
0 |
0 |
1,427 |
5,400 |
5,500 |
763 |
529 |
402 |
280 |
216 |
158 |
99 |
46 |
2 |
0 |
0 |
1,468 |
5,500 |
5,600 |
788 |
555 |
423 |
302 |
233 |
175 |
116 |
58 |
15 |
0 |
0 |
1,508 |
5,600 |
5,700 |
814 |
580 |
445 |
323 |
250 |
192 |
133 |
75 |
27 |
0 |
0 |
1,548 |
5,700 |
5,800 |
839 |
606 |
466 |
344 |
271 |
209 |
150 |
92 |
40 |
0 |
0 |
1,588 |
5,800 |
5,900 |
865 |
631 |
487 |
365 |
292 |
226 |
167 |
109 |
53 |
9 |
0 |
1,629 |
5,900 |
6,000 |
893 |
660 |
514 |
389 |
316 |
245 |
186 |
128 |
70 |
23 |
0 |
1,669 |
6,000 |
6,100 |
923 |
690 |
544 |
414 |
341 |
268 |
206 |
148 |
90 |
38 |
0 |
1,709 |
6,100 |
6,200 |
953 |
720 |
574 |
439 |
366 |
293 |
226 |
168 |
110 |
53 |
9 |
1,749 |
6,200 |
6,300 |
988 |
750 |
604 |
464 |
391 |
318 |
246 |
188 |
130 |
71 |
24 |
1,789 |
6,300 |
6,400 |
1,023 |
780 |
634 |
489 |
416 |
343 |
270 |
208 |
150 |
91 |
39 |
1,829 |
6,400 |
6,500 |
1,058 |
810 |
664 |
518 |
441 |
368 |
295 |
228 |
170 |
111 |
54 |
1,869 |
6,500 |
6,600 |
1,093 |
840 |
694 |
548 |
466 |
393 |
320 |
248 |
190 |
131 |
73 |
1,909 |
6,600 |
6,700 |
1,128 |
870 |
724 |
578 |
491 |
418 |
345 |
272 |
210 |
151 |
93 |
1,949 |
6,700 |
6,800 |
1,163 |
900 |
754 |
608 |
520 |
443 |
370 |
297 |
230 |
171 |
113 |
1,989 |
6,800 |
6,900 |
1,198 |
930 |
784 |
638 |
550 |
468 |
395 |
322 |
250 |
191 |
133 |
2,029 |
6,900 |
7,000 |
1,233 |
960 |
814 |
668 |
580 |
493 |
420 |
347 |
274 |
211 |
153 |
2,069 |
7,000 |
7,100 |
1,268 |
995 |
844 |
698 |
610 |
522 |
445 |
372 |
299 |
231 |
173 |
2,109 |
7,100 |
7,200 |
1,303 |
1,030 |
874 |
728 |
640 |
552 |
470 |
397 |
324 |
251 |
193 |
2,149 |
7,200 |
7,300 |
1,338 |
1,065 |
904 |
758 |
670 |
582 |
495 |
422 |
349 |
276 |
213 |
2,189 |
7,300 |
7,400 |
1,373 |
1,100 |
934 |
788 |
700 |
612 |
525 |
447 |
374 |
301 |
233 |
2,229 |
7,400 |
7,500 |
1,408 |
1,135 |
964 |
818 |
730 |
642 |
555 |
472 |
399 |
326 |
253 |
2,269 |
7,500 |
7,600 |
1,443 |
1,170 |
999 |
848 |
760 |
672 |
585 |
497 |
424 |
351 |
278 |
2,309 |
7,600 |
7,700 |
1,478 |
1,205 |
1,034 |
878 |
790 |
702 |
615 |
527 |
449 |
376 |
303 |
2,349 |
7,700 |
7,800 |
1,513 |
1,240 |
1,069 |
908 |
820 |
732 |
645 |
557 |
474 |
401 |
328 |
2,389 |
7,800 |
7,900 |
1,548 |
1,275 |
1,104 |
938 |
850 |
762 |
675 |
587 |
500 |
426 |
353 |
2,429 |
7,900 |
8,000 |
1,583 |
1,310 |
1,139 |
969 |
880 |
792 |
705 |
617 |
530 |
451 |
378 |
2,469 |
8,000 |
8,200 |
1,618 |
1,345 |
1,174 |
1,004 |
910 |
822 |
735 |
647 |
560 |
476 |
403 |
2,509 |
8,200 |
8,400 |
1,694 |
1,415 |
1,244 |
1,074 |
972 |
882 |
795 |
707 |
620 |
532 |
453 |
2,589 |
8,400 |
8,600 |
1,774 |
1,485 |
1,314 |
1,144 |
1,042 |
942 |
855 |
767 |
680 |
592 |
504 |
2,669 |
8,600 |
8,800 |
1,854 |
1,555 |
1,384 |
1,214 |
1,112 |
1,010 |
915 |
827 |
740 |
652 |
564 |
2,749 |
8,800 |
9,000 |
1,934 |
1,625 |
1,454 |
1,284 |
1,182 |
1,080 |
977 |
887 |
800 |
712 |
624 |
2,829 |
9,000 |
9,200 |
2,014 |
1,702 |
1,524 |
1,354 |
1,252 |
1,150 |
1,047 |
947 |
860 |
772 |
684 |
2,909 |
9,200 |
9,400 |
2,094 |
1,782 |
1,594 |
1,424 |
1,322 |
1,220 |
1,117 |
1,015 |
920 |
832 |
744 |
2,989 |
9,400 |
9,600 |
2,174 |
1,862 |
1,667 |
1,494 |
1,392 |
1,290 |
1,187 |
1,085 |
983 |
892 |
804 |
3,069 |
9,600 |
9,800 |
2,254 |
1,942 |
1,747 |
1,564 |
1,462 |
1,360 |
1,257 |
1,155 |
1,053 |
952 |
864 |
3,149 |
9,800 |
10,000 |
2,334 |
2,022 |
1,827 |
1,634 |
1,532 |
1,430 |
1,327 |
1,225 |
1,123 |
1,021 |
924 |
3,233 |
10,000 |
10,200 |
2,414 |
2,102 |
1,907 |
1,713 |
1,602 |
1,500 |
1,397 |
1,295 |
1,193 |
1,091 |
989 |
3,323 |
10,200 |
10,400 |
2,494 |
2,182 |
1,987 |
1,793 |
1,676 |
1,570 |
1,467 |
1,365 |
1,263 |
1,161 |
1,059 |
3,413 |
10,400 |
10,600 |
2,574 |
2,262 |
2,067 |
1,873 |
1,756 |
1,640 |
1,537 |
1,435 |
1,333 |
1,231 |
1,129 |
3,503 |
10,600 |
10,800 |
2,654 |
2,342 |
2,147 |
1,953 |
1,836 |
1,719 |
1,607 |
1,505 |
1,403 |
1,301 |
1,199 |
3,593 |
10,800 |
11,000 |
2,734 |
2,422 |
2,227 |
2,033 |
1,916 |
1,799 |
1,682 |
1,575 |
1,473 |
1,371 |
1,269 |
3,683 |
その週の社会保険料控除後の給与の金額 |
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五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 |
11,000 |
11,200 |
2,814 |
2,502 |
2,307 |
2,113 |
1,996 |
1,879 |
1,762 |
1,645 |
1,543 |
1,441 |
1,339 |
3,773 |
11,200 |
11,400 |
2,894 |
2,582 |
2,387 |
2,193 |
2,076 |
1,959 |
1,842 |
1,725 |
1,613 |
1,511 |
1,409 |
3,863 |
11,400 |
11,600 |
2,974 |
2,662 |
2,467 |
2,273 |
2,156 |
2,039 |
1,922 |
1,805 |
1,689 |
1,581 |
1,479 |
3,953 |
11,600 |
11,800 |
3,054 |
2,742 |
2,547 |
2,353 |
2,236 |
2,119 |
2,002 |
1,885 |
1,769 |
1,652 |
1,549 |
4,043 |
11,800 |
12,000 |
3,134 |
2,822 |
2,627 |
2,433 |
2,316 |
2,199 |
2,082 |
1,965 |
1,849 |
1,732 |
1,619 |
4,133 |
12,000 |
12,200 |
3,216 |
2,902 |
2,707 |
2,513 |
2,396 |
2,279 |
2,162 |
2,045 |
1,929 |
1,812 |
1,695 |
4,223 |
12,200 |
12,400 |
3,306 |
2,982 |
2,787 |
2,593 |
2,476 |
2,359 |
2,242 |
2,125 |
2,009 |
1,892 |
1,775 |
4,313 |
12,400 |
12,600 |
3,396 |
3,062 |
2,867 |
2,673 |
2,556 |
2,439 |
2,322 |
2,205 |
2,089 |
1,972 |
1,855 |
4,403 |
12,600 |
12,800 |
3,486 |
3,142 |
2,947 |
2,753 |
2,636 |
2,519 |
2,402 |
2,285 |
2,169 |
2,052 |
1,935 |
4,493 |
12,800 |
13,000 |
3,576 |
3,225 |
3,027 |
2,833 |
2,716 |
2,599 |
2,482 |
2,365 |
2,249 |
2,132 |
2,015 |
4,583 |
13,000 |
13,200 |
3,666 |
3,315 |
3,107 |
2,913 |
2,796 |
2,679 |
2,562 |
2,445 |
2,329 |
2,212 |
2,095 |
4,673 |
13,200 |
13,400 |
3,756 |
3,405 |
3,187 |
2,993 |
2,876 |
2,759 |
2,642 |
2,525 |
2,409 |
2,292 |
2,175 |
4,763 |
13,400 |
13,600 |
3,846 |
3,495 |
3,276 |
3,073 |
2,956 |
2,839 |
2,722 |
2,605 |
2,489 |
2,372 |
2,255 |
4,853 |
13,600 |
13,800 |
3,936 |
3,585 |
3,366 |
3,153 |
3,036 |
2,919 |
2,802 |
2,685 |
2,569 |
2,452 |
2,335 |
4,943 |
13,800 |
14,000 |
4,026 |
3,675 |
3,456 |
3,237 |
3,116 |
2,999 |
2,882 |
2,765 |
2,649 |
2,532 |
2,415 |
5,033 |
14,000 |
14,200 |
4,116 |
3,765 |
3,546 |
3,327 |
3,196 |
3,079 |
2,962 |
2,845 |
2,729 |
2,612 |
2,495 |
5,123 |
14,200 |
14,400 |
4,206 |
3,855 |
3,636 |
3,417 |
3,286 |
3,159 |
3,042 |
2,925 |
2,809 |
2,692 |
2,575 |
5,213 |
14,400 |
14,600 |
4,296 |
3,945 |
3,726 |
3,507 |
3,376 |
3,244 |
3,122 |
3,005 |
2,889 |
2,772 |
2,655 |
5,303 |
14,600 |
14,800 |
4,386 |
4,035 |
3,816 |
3,597 |
3,466 |
3,334 |
3,203 |
3,085 |
2,969 |
2,852 |
2,735 |
5,393 |
14,800 |
15,000 |
4,476 |
4,125 |
3,906 |
3,687 |
3,556 |
3,424 |
3,293 |
3,165 |
3,049 |
2,932 |
2,815 |
5,483 |
15,000 |
15,300 |
4,566 |
4,215 |
3,996 |
3,777 |
3,646 |
3,514 |
3,383 |
3,251 |
3,129 |
3,012 |
2,895 |
5,573 |
15,300 |
15,600 |
4,701 |
4,350 |
4,131 |
3,912 |
3,781 |
3,649 |
3,518 |
3,386 |
3,255 |
3,132 |
3,015 |
5,708 |
15,600 |
15,900 |
4,836 |
4,485 |
4,266 |
4,047 |
3,916 |
3,784 |
3,653 |
3,521 |
3,390 |
3,259 |
3,135 |
5,843 |
15,900 |
16,200 |
4,971 |
4,620 |
4,401 |
4,182 |
4,051 |
3,919 |
3,788 |
3,656 |
3,525 |
3,394 |
3,262 |
5,978 |
16,200 |
16,500 |
5,106 |
4,755 |
4,536 |
4,317 |
4,186 |
4,054 |
3,923 |
3,791 |
3,660 |
3,529 |
3,397 |
6,113 |
16,500 |
16,800 |
5,241 |
4,890 |
4,671 |
4,452 |
4,321 |
4,189 |
4,058 |
3,926 |
3,795 |
3,664 |
3,532 |
6,248 |
16,800 |
17,100 |
5,376 |
5,025 |
4,806 |
4,587 |
4,456 |
4,324 |
4,193 |
4,061 |
3,930 |
3,799 |
3,667 |
6,383 |
17,100 |
17,400 |
5,511 |
5,160 |
4,941 |
4,722 |
4,591 |
4,459 |
4,328 |
4,196 |
4,065 |
3,934 |
3,802 |
6,518 |
17,400 |
17,700 |
5,646 |
5,295 |
5,076 |
4,857 |
4,726 |
4,594 |
4,463 |
4,331 |
4,200 |
4,069 |
3,937 |
6,653 |
17,700 |
18,000 |
5,781 |
5,430 |
5,211 |
4,992 |
4,861 |
4,729 |
4,598 |
4,466 |
4,335 |
4,204 |
4,072 |
6,788 |
18,000 |
18,300 |
5,916 |
5,565 |
5,346 |
5,127 |
4,996 |
4,864 |
4,733 |
4,601 |
4,470 |
4,339 |
4,207 |
6,923 |
18,300 |
18,600 |
6,051 |
5,700 |
5,481 |
5,262 |
5,131 |
4,999 |
4,868 |
4,736 |
4,605 |
4,474 |
4,342 |
7,058 |
18,600 |
18,900 |
6,186 |
5,835 |
5,616 |
5,397 |
5,266 |
5,134 |
5,003 |
4,871 |
4,740 |
4,609 |
4,477 |
7,193 |
18,900 |
19,200 |
6,321 |
5,970 |
5,751 |
5,532 |
5,401 |
5,269 |
5,138 |
5,006 |
4,875 |
4,744 |
4,612 |
7,328 |
19,200 |
19,500 |
6,456 |
6,105 |
5,886 |
5,667 |
5,536 |
5,404 |
5,273 |
5,141 |
5,010 |
4,879 |
4,747 |
7,463 |
19,500 |
19,800 |
6,591 |
6,240 |
6,021 |
5,802 |
5,671 |
5,539 |
5,408 |
5,276 |
5,145 |
5,014 |
4,882 |
7,601 |
19,800 |
20,100 |
6,726 |
6,375 |
6,156 |
5,937 |
5,806 |
5,674 |
5,543 |
5,411 |
5,280 |
5,149 |
5,017 |
7,751 |
20,100 |
20,400 |
6,861 |
6,510 |
6,291 |
6,072 |
5,941 |
5,809 |
5,678 |
5,546 |
5,415 |
5,284 |
5,152 |
7,901 |
20,400 |
20,700 |
6,996 |
6,645 |
6,426 |
6,207 |
6,076 |
5,944 |
5,813 |
5,681 |
5,550 |
5,419 |
5,287 |
8,051 |
20,700 |
21,000 |
7,131 |
6,780 |
6,561 |
6,342 |
6,211 |
6,079 |
5,948 |
5,816 |
5,685 |
5,554 |
5,422 |
8,201 |
21,000 |
21,300 |
7,266 |
6,915 |
6,696 |
6,477 |
6,346 |
6,214 |
6,083 |
5,951 |
5,820 |
5,689 |
5,557 |
8,351 |
21,300 |
21,600 |
7,401 |
7,050 |
6,831 |
6,612 |
6,481 |
6,349 |
6,218 |
6,086 |
5,955 |
5,824 |
5,692 |
8,501 |
21,600 |
21,900 |
7,536 |
7,185 |
6,966 |
6,747 |
6,616 |
6,484 |
6,353 |
6,221 |
6,090 |
5,959 |
5,827 |
8,651 |
21,900 |
22,200 |
7,682 |
7,320 |
7,101 |
6,882 |
6,751 |
6,619 |
6,488 |
6,356 |
6,225 |
6,094 |
5,962 |
8,801 |
22,200 |
22,500 |
7,832 |
7,455 |
7,236 |
7,017 |
6,886 |
6,754 |
6,623 |
6,491 |
6,360 |
6,229 |
6,097 |
8,951 |
22,500 |
22,800 |
7,982 |
7,593 |
7,371 |
7,152 |
7,021 |
6,889 |
6,758 |
6,626 |
6,495 |
6,364 |
6,232 |
9,101 |
22,800 |
23,100 |
8,132 |
7,743 |
7,506 |
7,287 |
7,156 |
7,024 |
6,893 |
6,761 |
6,630 |
6,499 |
6,367 |
9,251 |
23,100 |
23,400 |
8,282 |
7,893 |
7,649 |
7,422 |
7,291 |
7,159 |
7,028 |
6,896 |
6,765 |
6,634 |
6,502 |
9,401 |
23,400 |
23,700 |
8,432 |
8,043 |
7,799 |
7,557 |
7,426 |
7,294 |
7,163 |
7,031 |
6,900 |
6,769 |
6,637 |
9,551 |
23,700 |
24,000 |
8,582 |
8,193 |
7,949 |
7,706 |
7,561 |
7,429 |
7,298 |
7,166 |
7,035 |
6,904 |
6,772 |
9,701 |
24,000 |
24,300 |
8,732 |
8,343 |
8,099 |
7,856 |
7,710 |
7,564 |
7,433 |
7,301 |
7,170 |
7,039 |
6,907 |
9,851 |
24,300 |
24,600 |
8,882 |
8,493 |
8,249 |
8,006 |
7,860 |
7,714 |
7,568 |
7,436 |
7,305 |
7,174 |
7,042 |
10,001 |
24,600 |
24,900 |
9,032 |
8,643 |
8,399 |
8,156 |
8,010 |
7,864 |
7,718 |
7,571 |
7,440 |
7,309 |
7,177 |
10,151 |
24,900 |
25,200 |
9,182 |
8,793 |
8,549 |
8,306 |
8,160 |
8,014 |
7,868 |
7,722 |
7,576 |
7,444 |
7,312 |
10,301 |
25,200 |
25,500 |
9,332 |
8,943 |
8,699 |
8,456 |
8,310 |
8,164 |
8,018 |
7,872 |
7,726 |
7,580 |
7,447 |
10,451 |
25,500円 |
9,482 |
9,093 |
8,849 |
8,606 |
8,460 |
8,314 |
8,168 |
8,022 |
7,876 |
7,730 |
7,584 |
10,601 |
その週の社会保険料控除後の給与の金額 |
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五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 |
|||||||||||
25,500円をこえ41,500円に満たない金額 |
25,500円の場合の税額に、その週の社会保険料控除後の給与の金額のうち25,500円をこえる金額の50%に相当する金額を加算した金額 |
10,601円に、その週の社会保険料控除後の給与の金額のうち25,500円をこえる金額の50%に相当する金額を加算した金額 |
|||||||||||
41,500円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
|
17,501 |
17,093 |
16,849 |
16,606 |
16,460 |
16,314 |
16,168 |
16,022 |
15,876 |
15,730 |
15,584 |
18,732 |
||
41,500円をこえ61,000円に満たない金額 |
41,500円の場合の税額に、その週の社会保険料控除後の給与の金額のうち41,500円をこえる金額の55%に相当する金額を加算した金額 |
18,732円に、その週の社会保険料控除後の給与の金額のうち41,500円をこえる金額の55%に相当する金額を加算した金額 |
|||||||||||
61,000円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
|
28,247 |
27,818 |
27,574 |
27,331 |
27,185 |
27,039 |
26,893 |
26,747 |
26,601 |
26,455 |
26,309 |
29,590 |
||
61,000円をこえる金額 |
61,000円の場合の税額に、その週の社会保険料控除後の給与の金額のうち61,000円をこえる金額の60%に相当する金額を加算した金額 |
29,590円に、その週の社会保険料控除後の給与の金額のうち61,000円をこえる金額の60%に相当する金額を加算した金額 |
|||||||||||
扶養親族の数が10人をこえる場合には、扶養親族の数が10人の場合の税額から、その10人をこえる1人ごとに78円を控除した金額 |
従たる給与についての扶養控除申告書が提出されている場合には、当該申告書に記載された扶養親族の数に応じ、扶養親族1人ごとに78円を、上の各欄によつて求めた税額から控除した金額 |
||||||||||||
その者が不具者、老年者、寡婦又は勤労学生である場合には、これらの一に該当するごとに78円(これらの一に該当する場合で遺族等援護法の規定による障害年金又は遺族年金を受ける者であるときは、117円)を、扶養親族である不具者がある場合には、当該不具者1人につき78円を、上の各欄によつて求めた税額から控除した金額 |
その日の社会保険料控除後の給与の金額 |
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五号の規定による税額 |
丙 第三十八条第一項第六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 |
|
100円未満 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
その日の社会保険料控除後の給与の金額の12%に相当する金額 |
0 |
|
100 |
240 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
その日の社会保険料控除後の給与の金額の14%に相当する金額 |
0 |
円 |
||||||||||||||
240 |
250 |
1 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
39 |
0 |
250 |
260 |
2 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
41 |
0 |
260 |
270 |
3 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
43 |
0 |
270 |
280 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
45 |
0 |
280 |
290 |
6 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
47 |
0 |
290 |
300 |
7 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
49 |
0 |
300 |
310 |
9 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
51 |
0 |
310 |
320 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
53 |
0 |
320 |
330 |
12 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
56 |
0 |
330 |
340 |
14 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
58 |
0 |
340 |
350 |
15 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
60 |
0 |
350 |
360 |
17 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
62 |
0 |
360 |
370 |
19 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
64 |
0 |
370 |
380 |
20 |
1 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
66 |
0 |
380 |
390 |
22 |
2 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
68 |
0 |
390 |
400 |
24 |
3 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
70 |
0 |
400 |
410 |
26 |
4 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
73 |
0 |
410 |
420 |
27 |
6 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
75 |
0 |
420 |
430 |
29 |
7 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
78 |
0 |
430 |
440 |
31 |
8 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
81 |
0 |
440 |
450 |
32 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
85 |
0 |
450 |
460 |
34 |
12 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
88 |
0 |
460 |
470 |
37 |
13 |
2 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
92 |
0 |
470 |
480 |
39 |
15 |
3 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
95 |
0 |
480 |
490 |
41 |
17 |
4 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
99 |
0 |
490 |
500 |
43 |
18 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
102 |
0 |
500 |
510 |
45 |
20 |
7 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
105 |
0 |
510 |
520 |
47 |
22 |
8 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
109 |
0 |
520 |
530 |
49 |
24 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
112 |
0 |
530 |
540 |
51 |
25 |
11 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
116 |
0 |
540 |
550 |
54 |
27 |
13 |
1 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
119 |
0 |
550 |
560 |
56 |
29 |
15 |
3 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
123 |
0 |
560 |
570 |
58 |
30 |
16 |
4 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
126 |
0 |
570 |
580 |
60 |
32 |
18 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
130 |
0 |
580 |
590 |
62 |
34 |
20 |
6 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
133 |
0 |
590 |
600 |
64 |
35 |
21 |
8 |
1 |
0 |
0 |
0 |
0 |
0 |
0 |
137 |
0 |
600 |
620 |
66 |
38 |
23 |
9 |
3 |
0 |
0 |
0 |
0 |
0 |
0 |
140 |
0 |
620 |
640 |
71 |
43 |
27 |
13 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
148 |
0 |
640 |
660 |
75 |
47 |
30 |
16 |
8 |
1 |
0 |
0 |
0 |
0 |
0 |
156 |
0 |
660 |
680 |
80 |
51 |
33 |
19 |
11 |
4 |
0 |
0 |
0 |
0 |
0 |
164 |
0 |
680 |
700 |
85 |
55 |
38 |
23 |
14 |
7 |
0 |
0 |
0 |
0 |
0 |
172 |
0 |
700 |
720 |
91 |
60 |
42 |
26 |
18 |
9 |
3 |
0 |
0 |
0 |
0 |
180 |
0 |
720 |
740 |
96 |
64 |
46 |
30 |
21 |
13 |
5 |
0 |
0 |
0 |
0 |
189 |
0 |
740 |
760 |
101 |
68 |
51 |
33 |
25 |
16 |
8 |
2 |
0 |
0 |
0 |
197 |
3 |
760 |
780 |
106 |
72 |
55 |
37 |
28 |
20 |
11 |
4 |
0 |
0 |
0 |
205 |
5 |
その日の社会保険料控除後の給与の金額 |
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五号の規定による税額 |
丙 第三十八条第一項第六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 |
円 |
780 |
800 |
111 |
77 |
59 |
42 |
31 |
23 |
15 |
7 |
0 |
0 |
0 |
213 |
8 |
800 |
820 |
116 |
82 |
63 |
46 |
35 |
26 |
18 |
10 |
3 |
0 |
0 |
221 |
10 |
820 |
840 |
121 |
88 |
68 |
50 |
40 |
30 |
21 |
13 |
6 |
0 |
0 |
229 |
13 |
840 |
860 |
127 |
93 |
72 |
55 |
44 |
33 |
25 |
17 |
8 |
2 |
0 |
237 |
17 |
860 |
880 |
133 |
99 |
78 |
60 |
49 |
39 |
29 |
21 |
12 |
5 |
0 |
245 |
20 |
880 |
900 |
139 |
105 |
84 |
65 |
54 |
44 |
33 |
25 |
16 |
8 |
2 |
253 |
24 |
900 |
920 |
146 |
111 |
90 |
70 |
59 |
49 |
38 |
29 |
20 |
12 |
5 |
261 |
27 |
920 |
940 |
153 |
117 |
96 |
75 |
64 |
54 |
43 |
33 |
24 |
16 |
8 |
269 |
30 |
940 |
960 |
160 |
123 |
102 |
81 |
69 |
59 |
48 |
38 |
28 |
20 |
11 |
277 |
34 |
960 |
980 |
167 |
129 |
108 |
87 |
74 |
64 |
53 |
43 |
32 |
24 |
15 |
285 |
37 |
980 |
1,000 |
174 |
135 |
114 |
93 |
80 |
69 |
58 |
48 |
37 |
28 |
19 |
293 |
41 |
1,000 |
1,020 |
181 |
141 |
120 |
99 |
86 |
74 |
63 |
53 |
42 |
32 |
23 |
301 |
44 |
1,020 |
1,040 |
188 |
148 |
126 |
105 |
92 |
80 |
68 |
58 |
47 |
37 |
27 |
309 |
47 |
1,040 |
1,060 |
195 |
155 |
132 |
111 |
98 |
86 |
73 |
63 |
52 |
42 |
31 |
317 |
52 |
1,060 |
1,080 |
202 |
162 |
138 |
117 |
104 |
92 |
79 |
68 |
57 |
47 |
35 |
325 |
56 |
1,080 |
1,100 |
209 |
169 |
145 |
123 |
110 |
98 |
85 |
73 |
62 |
52 |
41 |
333 |
60 |
1,100 |
1,120 |
216 |
176 |
152 |
129 |
116 |
104 |
91 |
79 |
67 |
57 |
46 |
341 |
64 |
1,120 |
1,140 |
223 |
183 |
159 |
135 |
122 |
110 |
97 |
85 |
72 |
62 |
51 |
349 |
69 |
1,140 |
1,160 |
230 |
190 |
166 |
141 |
128 |
116 |
103 |
91 |
78 |
67 |
56 |
357 |
73 |
1,160 |
1,180 |
237 |
197 |
173 |
148 |
134 |
122 |
109 |
97 |
84 |
71 |
61 |
365 |
78 |
1,180 |
1,200 |
245 |
204 |
180 |
155 |
140 |
128 |
115 |
103 |
90 |
77 |
66 |
373 |
83 |
1,200 |
1,220 |
253 |
211 |
187 |
162 |
148 |
134 |
121 |
109 |
96 |
83 |
71 |
381 |
88 |
1,220 |
1,240 |
261 |
218 |
194 |
169 |
155 |
140 |
127 |
115 |
102 |
89 |
77 |
389 |
93 |
1,240 |
1,260 |
269 |
225 |
201 |
176 |
162 |
147 |
133 |
121 |
108 |
95 |
83 |
397 |
98 |
1,260 |
1,280 |
277 |
232 |
208 |
183 |
169 |
154 |
139 |
127 |
114 |
101 |
89 |
405 |
104 |
1,280 |
1,300 |
285 |
240 |
215 |
190 |
176 |
161 |
146 |
133 |
120 |
107 |
95 |
413 |
110 |
1,300 |
1,320 |
293 |
248 |
222 |
197 |
183 |
168 |
153 |
139 |
126 |
113 |
101 |
421 |
116 |
1,320 |
1,350 |
301 |
256 |
229 |
204 |
190 |
175 |
160 |
146 |
132 |
119 |
107 |
429 |
122 |
1,350 |
1,380 |
313 |
268 |
240 |
215 |
200 |
185 |
171 |
156 |
141 |
128 |
116 |
441 |
131 |
1,380 |
1,410 |
325 |
280 |
252 |
225 |
211 |
196 |
181 |
167 |
152 |
137 |
125 |
453 |
140 |
1,410 |
1,440 |
337 |
292 |
264 |
236 |
221 |
206 |
192 |
177 |
162 |
148 |
134 |
465 |
149 |
1,440 |
1,470 |
349 |
304 |
276 |
248 |
232 |
217 |
202 |
188 |
173 |
158 |
143 |
479 |
158 |
1,470 |
1,500 |
361 |
316 |
288 |
260 |
243 |
227 |
213 |
198 |
183 |
169 |
154 |
492 |
167 |
1,500 |
1,530 |
373 |
328 |
300 |
272 |
255 |
238 |
223 |
209 |
194 |
179 |
164 |
506 |
176 |
1,530 |
1,560 |
385 |
340 |
312 |
284 |
267 |
250 |
234 |
219 |
204 |
190 |
175 |
519 |
185 |
1,560 |
1,590 |
397 |
352 |
324 |
296 |
279 |
262 |
245 |
230 |
215 |
200 |
185 |
533 |
195 |
1,590 |
1,620 |
409 |
364 |
336 |
308 |
291 |
274 |
257 |
241 |
225 |
211 |
196 |
546 |
205 |
1,620 |
1,650 |
421 |
376 |
348 |
320 |
303 |
286 |
269 |
253 |
236 |
221 |
206 |
560 |
216 |
1,650 |
1,680 |
433 |
388 |
360 |
332 |
315 |
298 |
281 |
265 |
248 |
232 |
217 |
573 |
226 |
1,680 |
1,710 |
445 |
400 |
372 |
344 |
327 |
310 |
293 |
277 |
260 |
243 |
227 |
587 |
237 |
1,710 |
1,740 |
456 |
412 |
384 |
356 |
339 |
322 |
305 |
289 |
272 |
255 |
238 |
600 |
247 |
1,740 |
1,770 |
470 |
424 |
396 |
368 |
351 |
334 |
317 |
301 |
284 |
267 |
250 |
614 |
258 |
1,770 |
1,800 |
483 |
436 |
408 |
380 |
363 |
346 |
329 |
313 |
296 |
279 |
262 |
627 |
268 |
1,800 |
1,830 |
497 |
448 |
420 |
392 |
375 |
358 |
341 |
325 |
308 |
291 |
274 |
641 |
279 |
1,830 |
1,860 |
510 |
460 |
432 |
404 |
387 |
370 |
353 |
337 |
320 |
303 |
286 |
654 |
289 |
1,860 |
1,890 |
524 |
473 |
444 |
416 |
399 |
382 |
365 |
349 |
332 |
315 |
298 |
668 |
300 |
1,890 |
1,920 |
537 |
487 |
456 |
428 |
411 |
394 |
377 |
361 |
344 |
327 |
310 |
681 |
310 |
1,920 |
1,950 |
551 |
500 |
469 |
440 |
423 |
406 |
389 |
373 |
356 |
339 |
322 |
695 |
321 |
1,950 |
1,980 |
564 |
514 |
482 |
452 |
435 |
418 |
401 |
385 |
368 |
351 |
334 |
708 |
333 |
1,980 |
2,010 |
578 |
527 |
496 |
464 |
447 |
430 |
413 |
397 |
380 |
363 |
346 |
722 |
345 |
2,010 |
2,040 |
591 |
541 |
509 |
478 |
459 |
442 |
425 |
409 |
392 |
375 |
358 |
735 |
357 |
2,040 |
2,070 |
605 |
554 |
523 |
491 |
472 |
454 |
437 |
421 |
404 |
387 |
370 |
749 |
369 |
2,070 |
2,100 |
618 |
568 |
536 |
505 |
486 |
467 |
449 |
433 |
416 |
399 |
382 |
762 |
381 |
2,100 |
2,130 |
632 |
581 |
550 |
518 |
499 |
480 |
461 |
445 |
428 |
411 |
394 |
776 |
393 |
2,130 |
2,160 |
645 |
595 |
563 |
532 |
513 |
494 |
475 |
456 |
440 |
423 |
406 |
789 |
405 |
その日の社会保険料控除後の給与の金額 |
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五号の規定による税額 |
丙 第三十八条第一項第六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 |
円 |
2,160 |
2,190 |
659 |
608 |
577 |
545 |
526 |
507 |
488 |
470 |
452 |
435 |
418 |
803 |
417 |
2,190 |
2,220 |
672 |
622 |
590 |
559 |
540 |
521 |
502 |
483 |
464 |
447 |
430 |
816 |
429 |
2,220 |
2,250 |
686 |
635 |
604 |
572 |
553 |
534 |
515 |
497 |
478 |
459 |
442 |
830 |
441 |
2,250 |
2,300 |
699 |
649 |
617 |
586 |
567 |
548 |
529 |
510 |
491 |
472 |
454 |
843 |
453 |
2,300 |
2,350 |
722 |
671 |
640 |
608 |
589 |
570 |
551 |
533 |
514 |
495 |
476 |
866 |
473 |
2,350 |
2,400 |
744 |
694 |
662 |
631 |
612 |
593 |
574 |
555 |
536 |
517 |
498 |
888 |
493 |
2,400 |
2,450 |
767 |
716 |
685 |
653 |
634 |
615 |
596 |
578 |
559 |
540 |
521 |
911 |
513 |
2,450 |
2,500 |
789 |
739 |
707 |
676 |
657 |
638 |
619 |
600 |
581 |
562 |
543 |
933 |
533 |
2,500 |
2,550 |
812 |
761 |
730 |
698 |
679 |
660 |
641 |
623 |
604 |
585 |
566 |
956 |
553 |
2,550 |
2,600 |
834 |
784 |
752 |
721 |
702 |
683 |
664 |
645 |
626 |
607 |
588 |
978 |
573 |
2,600 |
2,650 |
857 |
806 |
775 |
743 |
724 |
705 |
686 |
668 |
649 |
630 |
611 |
1,001 |
593 |
2,650 |
2,700 |
879 |
829 |
797 |
766 |
747 |
728 |
709 |
690 |
671 |
652 |
633 |
1,023 |
613 |
2,700 |
2,750 |
902 |
851 |
820 |
788 |
769 |
750 |
731 |
713 |
694 |
675 |
656 |
1,046 |
634 |
2,750 |
2,800 |
924 |
874 |
842 |
811 |
792 |
773 |
754 |
735 |
716 |
697 |
678 |
1,068 |
656 |
2,800 |
2,850 |
947 |
896 |
865 |
833 |
814 |
795 |
776 |
758 |
739 |
720 |
701 |
1,092 |
679 |
2,850 |
2,900 |
969 |
919 |
887 |
856 |
837 |
818 |
799 |
780 |
761 |
742 |
723 |
1,117 |
701 |
2,900 |
2,950 |
992 |
941 |
910 |
878 |
859 |
840 |
821 |
803 |
784 |
765 |
746 |
1,142 |
724 |
2,950 |
3,000 |
1,014 |
964 |
932 |
901 |
882 |
863 |
844 |
825 |
806 |
787 |
768 |
1,167 |
746 |
3,000 |
3,050 |
1,037 |
986 |
955 |
923 |
904 |
885 |
866 |
848 |
829 |
810 |
791 |
1,192 |
769 |
3,050 |
3,100 |
1,059 |
1,009 |
977 |
946 |
927 |
908 |
889 |
870 |
851 |
832 |
813 |
1,217 |
791 |
3,100 |
3,150 |
1,082 |
1,031 |
1,000 |
968 |
949 |
930 |
911 |
893 |
874 |
855 |
836 |
1,242 |
814 |
3,150 |
3,200 |
1,107 |
1,054 |
1,022 |
991 |
972 |
953 |
934 |
915 |
896 |
877 |
858 |
1,267 |
836 |
3,200 |
3,250 |
1,132 |
1,076 |
1,045 |
1,013 |
994 |
975 |
956 |
938 |
919 |
900 |
881 |
1,292 |
859 |
3,250 |
3,300 |
1,157 |
1,101 |
1,067 |
1,036 |
1,017 |
998 |
979 |
960 |
941 |
922 |
903 |
1,317 |
881 |
3,300 |
3,350 |
1,182 |
1,126 |
1,091 |
1,058 |
1,039 |
1,020 |
1,001 |
983 |
964 |
945 |
926 |
1,342 |
904 |
3,350 |
3,400 |
1,207 |
1,151 |
1,116 |
1,081 |
1,062 |
1,043 |
1,024 |
1,005 |
986 |
967 |
948 |
1,367 |
926 |
3,400 |
3,450 |
1,232 |
1,176 |
1,141 |
1,106 |
1,085 |
1,065 |
1,046 |
1,028 |
1,009 |
990 |
971 |
1,392 |
949 |
3,450 |
3,500 |
1,257 |
1,201 |
1,166 |
1,131 |
1,110 |
1,089 |
1,069 |
1,050 |
1,031 |
1,012 |
993 |
1,417 |
971 |
3,500 |
3,550 |
1,282 |
1,226 |
1,191 |
1,156 |
1,135 |
1,114 |
1,093 |
1,073 |
1,054 |
1,035 |
1,016 |
1,442 |
994 |
3,550 |
3,600 |
1,307 |
1,251 |
1,216 |
1,181 |
1,160 |
1,139 |
1,118 |
1,097 |
1,076 |
1,057 |
1,038 |
1,467 |
1,016 |
3,600 |
3,650 |
1,332 |
1,276 |
1,241 |
1,206 |
1,185 |
1,164 |
1,143 |
1,122 |
1,101 |
1,080 |
1,061 |
1,492 |
1,039 |
3,650 |
3,700 |
1,357 |
1,301 |
1,266 |
1,231 |
1,210 |
1,189 |
1,168 |
1,147 |
1,126 |
1,105 |
1,084 |
1,517 |
1,061 |
3,700 |
3,750 |
1,382 |
1,326 |
1,291 |
1,256 |
1,235 |
1,214 |
1,193 |
1,172 |
1,151 |
1,130 |
1,109 |
1,542 |
1,084 |
3,750 |
3,800 |
1,407 |
1,351 |
1,316 |
1,281 |
1,260 |
1,239 |
1,218 |
1,197 |
1,176 |
1,155 |
1,134 |
1,567 |
1,106 |
3,800円 |
1,432 |
1,376 |
1,341 |
1,306 |
1,285 |
1,264 |
1,243 |
1,222 |
1,201 |
1,180 |
1,159 |
1,592 |
1,129 |
|
3,800円をこえ5,880円に満たない金額 |
3,800円の場合の税額に、その日の社会保険料控除後の給与のうち3,800円をこえる金額の50%に相当する金額を加算した金額 |
1,592円に、その日の社会保険料控除後の給与の金額のうち3,800円をこえる金額の50%に相当する金額を加算した金額 |
1,129円に、その日の社会保険料控除後の給与の金額のうち3,800円をこえる金額の50%に相当する金額を加算した金額 |
|||||||||||
5,880円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
|
2,473 |
2,416 |
2,381 |
2,346 |
2,325 |
2,304 |
2,283 |
2,262 |
2,241 |
2,220 |
2,199 |
2,649 |
2,130 |
||
5,880円をこえ8,660円に満たない金額 |
5,880円の場合の税額に、その日の社会保険料控除後の給与のうち5,880円をこえる金額の55%に相当する金額を加算した金額 |
2,649円に、その日の社会保険料控除後の給与の金額のうち5,880円をこえる金額の55%に相当する金額を加算した金額 |
2,130円に、その日の社会保険料控除後の給与の金額のうち5,880円をこえる金額の55%に相当する金額を加算した金額 |
その日の社会保険料控除後の給与の金額 |
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五号の規定による税額 |
丙 第三十八条第一項第六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 |
||||||||||||
8,660円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
|
4,002 |
3,945 |
3,910 |
3,875 |
3,854 |
3,833 |
3,812 |
3,791 |
3,770 |
3,749 |
3,728 |
4,178 |
3,536 |
||
8,660円をこえる金額 |
8,660円の場合の税額に、その日の社会保険料控除後の給与のうち8,660円をこえる金額の60%に相当する金額を加算した金額 |
4,178円に、その日の社会保険料控除後の給与の金額のうち8,660円をこえる金額の60%に相当する金額を加算した金額 |
3,536円に、その日の社会保険料控除後の給与の金額のうち8,660円をこえる金額の60%に相当する金額を加算した金額 |
|||||||||||
扶養親族の数が10人をこえる場合には、扶養親族の数が10人の場合の税額から、その10人をこえる1人ごとに12円を控除した金額 |
従たる給与についての扶養控除申告書が提出されている場合には、当該申告書に記載された扶養親族の数に応じ、扶養親族1人ごとに12円を、上の各欄によつて求めた税額から控除した金額 |
- |
||||||||||||
その者が不具者、老年者、寡婦又は勤労学生である場合には、これらの一に該当するごとに12円(これらの一に該当する場合で遺族等援護法の規定による障害年金又は遺族年金を受ける者であるときは、17円)を、扶養親族である不具者がある場合には、当該不具者1人につき12円を、上の各欄によつて求めた税額から控除した金額 |
- |
賞与の金額に乗ずべき率 |
甲 |
第三十八条第一項第七号イの規定の適用がある場合 |
乙 第三十八条第一項第七号ロの規定の適用がある場合 |
|||||||||||||||||||||
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 |
||||||||||||||
前月の社会保険料控除後の給与の金額 |
前月の社会保険料控除後の給与の金額 |
|||||||||||||||||||||||
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
|
% |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
0 |
5,500円未満 |
8,600円未満 |
10,500円未満 |
12,500円未満 |
13,700円未満 |
14,800円未満 |
16,000円未満 |
17,200円未満 |
18,400円未満 |
18,600円未満 |
20,600円未満 |
100円未満 |
||||||||||||
5 |
5,500 |
6,100 |
8,600 |
9,200 |
10,500 |
11,200 |
12,500 |
13,200 |
13,700 |
14,300 |
14,800 |
15,500 |
16,000 |
16,700 |
17,200 |
17,800 |
18,400 |
19,000 |
18,600 |
19,700 |
20,600 |
21,100 |
100 |
600 |
10 |
6,100 |
6,800 |
9,200 |
9,900 |
11,200 |
11,900 |
13,200 |
13,800 |
14,300 |
14,900 |
15,500 |
16,200 |
16,700 |
17,400 |
17,800 |
18,500 |
19,000 |
19,700 |
19,700 |
19,900 |
21,100 |
21,500 |
600 |
1,200 |
12 |
6,800 |
7,100 |
9,900 |
10,200 |
11,900 |
12,100 |
13,800 |
14,100 |
14,900 |
15,200 |
16,200 |
16,400 |
17,400 |
17,600 |
18,500 |
18,800 |
19,700 |
19,800 |
19,900 |
20,000 |
21,500 |
21,700 |
1,200 |
1,500 |
15 |
7,100 |
9,500 |
10,200 |
12,500 |
12,100 |
14,900 |
14,100 |
16,400 |
15,200 |
17,600 |
16,400 |
18,500 |
17,600 |
19,000 |
18,800 |
19,500 |
19,800 |
20,000 |
20,000 |
21,000 |
21,700 |
22,000 |
1,500 |
3,900 |
18 |
9,500 |
11,800 |
12,500 |
14,900 |
14,900 |
16,500 |
16,400 |
18,400 |
17,600 |
19,300 |
18,500 |
20,100 |
19,000 |
20,400 |
19,500 |
20,700 |
20,000 |
21,900 |
21,000 |
22,900 |
22,000 |
23,900 |
3,900 |
6,200 |
20 |
11,800 |
13,400 |
14,900 |
16,400 |
16,500 |
17,500 |
18,400 |
19,200 |
19,300 |
19,600 |
20,100 |
20,300 |
20,400 |
21,300 |
20,700 |
22,300 |
21,900 |
23,300 |
22,900 |
24,300 |
23,900 |
25,300 |
6,200 |
7,800 |
22 |
13,400 |
14,900 |
16,400 |
17,800 |
17,500 |
18,500 |
19,200 |
20,100 |
19,600 |
20,800 |
20,300 |
21,600 |
21,300 |
22,600 |
22,300 |
23,600 |
23,300 |
24,600 |
24,300 |
25,600 |
25,300 |
26,600 |
7,800 |
9,100 |
25 |
14,900 |
17,200 |
17,800 |
20,000 |
18,500 |
20,800 |
20,100 |
21,600 |
20,800 |
22,600 |
21,600 |
23,600 |
22,600 |
24,600 |
23,600 |
25,600 |
24,600 |
26,600 |
25,600 |
27,600 |
26,600 |
28,600 |
9,100 |
11,100 |
28 |
17,200 |
19,500 |
20,000 |
22,100 |
20,800 |
23,900 |
21,600 |
24,800 |
22,600 |
25,800 |
23,600 |
26,800 |
24,600 |
27,800 |
25,600 |
28,800 |
26,600 |
29,800 |
27,600 |
30,800 |
28,600 |
31,800 |
11,100 |
13,100 |
30 |
19,500 |
21,000 |
22,100 |
23,600 |
23,900 |
25,300 |
24,800 |
27,000 |
25,800 |
28,000 |
26,800 |
29,000 |
27,800 |
30,000 |
28,800 |
31,000 |
29,800 |
32,000 |
30,800 |
33,000 |
31,800 |
34,000 |
13,100 |
14,500 |
32 |
21,000 |
23,600 |
23,600 |
26,200 |
25,300 |
27,900 |
27,000 |
29,600 |
28,000 |
30,600 |
29,000 |
31,600 |
30,000 |
32,600 |
31,000 |
33,600 |
32,000 |
34,600 |
33,000 |
35,600 |
34,000 |
36,600 |
14,500 |
15,900 |
35 |
23,600 |
27,600 |
26,200 |
30,300 |
27,900 |
32,000 |
29,600 |
33,600 |
30,600 |
34,600 |
31,600 |
35,600 |
32,600 |
36,600 |
33,600 |
37,600 |
34,600 |
38,600 |
35,600 |
39,600 |
36,600 |
40,600 |
15,900 |
20,000 |
38 |
27,600 |
35,600 |
30,300 |
38,200 |
32,000 |
39,900 |
33,600 |
41,600 |
34,600 |
42,600 |
35,600 |
43,600 |
36,600 |
44,600 |
37,600 |
45,600 |
38,600 |
46,600 |
39,600 |
47,600 |
40,600 |
48,600 |
20,000 |
27,900 |
40 |
35,600 |
41,000 |
38,200 |
43,600 |
39,900 |
45,300 |
41,600 |
47,000 |
42,600 |
48,000 |
43,600 |
49,000 |
44,600 |
50,000 |
45,600 |
51,000 |
46,600 |
52,000 |
47,600 |
53,000 |
48,600 |
54,000 |
27,900 |
33,300 |
42 |
41,000 |
54,300 |
43,600 |
56,900 |
45,300 |
58,600 |
47,000 |
60,300 |
48,000 |
61,300 |
49,000 |
62,300 |
50,000 |
63,300 |
51,000 |
64,300 |
52,000 |
65,300 |
53,000 |
66,300 |
54,000 |
67,300 |
33,300 |
46,600 |
45 |
54,300 |
74,300 |
56,900 |
77,000 |
58,600 |
78,600 |
60,300 |
80,300 |
61,300 |
81,300 |
62,300 |
82,300 |
63,300 |
83,300 |
64,300 |
84,300 |
65,300 |
85,300 |
66,300 |
86,300 |
67,300 |
87,300 |
46,600 |
66,600 |
48 |
74,300 |
114,300 |
77,000 |
116,900 |
78,600 |
118,600 |
80,300 |
120,300 |
81,300 |
121,300 |
82,300 |
122,300 |
83,300 |
123,300 |
84,300 |
124,300 |
85,300 |
125,300 |
86,300 |
126,300 |
87,300 |
127,300 |
66,600 |
106,600 |
50 |
114,300 |
141,000 |
116,900 |
143,600 |
118,600 |
145,300 |
120,300 |
147,000 |
121,300 |
148,000 |
122,300 |
149,000 |
123,300 |
150,000 |
124,300 |
151,000 |
125,300 |
152,000 |
126,300 |
153,000 |
127,300 |
154,000 |
106,600 |
133,300 |
52 |
141,000 |
167,600 |
143,600 |
170,200 |
145,300 |
171,900 |
147,000 |
173,600 |
148,000 |
174,600 |
149,000 |
175,600 |
150,000 |
176,600 |
151,000 |
177,600 |
152,000 |
178,600 |
153,000 |
179,600 |
154,000 |
180,600 |
133,300 |
159,900 |
55 |
167,600 |
207,600 |
170,200 |
210,300 |
171,900 |
212,000 |
173,600 |
213,600 |
174,600 |
214,600 |
175,600 |
215,600 |
176,600 |
216,600 |
177,600 |
217,600 |
178,600 |
218,600 |
179,600 |
219,600 |
180,600 |
220,600 |
159,900 |
200,000 |
58 |
207,600 |
287,600 |
210,300 |
290,200 |
212,000 |
291,900 |
213,600 |
293,600 |
214,600 |
294,600 |
215,600 |
295,600 |
216,600 |
296,600 |
217,600 |
297,600 |
218,600 |
298,600 |
219,600 |
299,600 |
220,600 |
300,600 |
200,000 |
279,900 |
60 |
287,600 |
341,000 |
290,200 |
343,600 |
291,900 |
345,300 |
293,600 |
347,000 |
294,600 |
348,000 |
295,600 |
349,000 |
296,600 |
350,000 |
297,600 |
351,000 |
293,600 |
352,000 |
299,600 |
353,000 |
300,600 |
354,000 |
279,900 |
333,300 |
62 |
341,000円以上 |
343,600円以上 |
345,300円以上 |
347,000円以上 |
348,000円以上 |
349,000円以上 |
350,000円以上 |
351,000円以上 |
352,000円以上 |
353,000円以上 |
354,000円以上 |
333,300円以上 |
退職所得の特別控除後の金額 |
税額 |
退職所得の特別控除後の金額 |
税額 |
退職所得の特別控除後の金額 |
税額 |
退職所得の特別控除後の金額 |
税額 |
||||
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
||||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
1,000円未満 |
0 |
50,000 |
51,000 |
4,000 |
140,000 |
142,000 |
13,000 |
260,000 |
264,000 |
28,500 |
|
1,000 |
2,000 |
75 |
51,000 |
52,000 |
4,100 |
142,000 |
144,000 |
13,250 |
264,000 |
268,000 |
29,100 |
2,000 |
3,000 |
150 |
52,000 |
53,000 |
4,200 |
144,000 |
146,000 |
13,500 |
268,000 |
272,000 |
29,700 |
3,000 |
4,000 |
225 |
53,000 |
54,000 |
4,300 |
146,000 |
148,000 |
13,750 |
272,000 |
276,000 |
30,300 |
4,000 |
5,000 |
300 |
54,000 |
55,000 |
4,400 |
148,000 |
150,000 |
14,000 |
276,000 |
280,000 |
30,900 |
5,000 |
6,000 |
375 |
55,000 |
56,000 |
4,500 |
150,000 |
152,000 |
14,250 |
280,000 |
284,000 |
31,500 |
6,000 |
7,000 |
450 |
56,000 |
57,000 |
4,600 |
152,000 |
154,000 |
14,500 |
284,000 |
288,000 |
32,100 |
7,000 |
8,000 |
525 |
57,000 |
58,000 |
4,700 |
154,000 |
156,000 |
14,750 |
288,000 |
292,000 |
32,700 |
8,000 |
9,000 |
600 |
58,000 |
59,000 |
4,800 |
156,000 |
158,000 |
15,000 |
292,000 |
296,000 |
33,300 |
9,000 |
10,000 |
675 |
59,000 |
60,000 |
4,900 |
158,000 |
160,000 |
15,250 |
296,000 |
300,000 |
33,900 |
10,000 |
11,000 |
750 |
60,000 |
62,000 |
5,000 |
160,000 |
162,000 |
15,500 |
300,000 |
304,000 |
34,500 |
11,000 |
12,000 |
825 |
62,000 |
64,000 |
5,200 |
162,000 |
164,000 |
15,750 |
304,000 |
308,000 |
35,100 |
12,000 |
13,000 |
900 |
64,000 |
66,000 |
5,400 |
164,000 |
166,000 |
16,000 |
308,000 |
312,000 |
35,700 |
13,000 |
14,000 |
975 |
66,000 |
68,000 |
5,600 |
166,000 |
168,000 |
16,250 |
312,000 |
316,000 |
36,300 |
14,000 |
15,000 |
1,050 |
68,000 |
70,000 |
5,800 |
168,000 |
170,000 |
16,500 |
316,000 |
320,000 |
36,900 |
15,000 |
16,000 |
1,125 |
70,000 |
72,000 |
6,000 |
170,000 |
172,000 |
16,750 |
320,000 |
324,000 |
37,500 |
16,000 |
17,000 |
1,200 |
72,000 |
74,000 |
6,200 |
172,000 |
174,000 |
17,000 |
324,000 |
328,000 |
38,100 |
17,000 |
18,000 |
1,275 |
74,000 |
76,000 |
6,400 |
174,000 |
176,000 |
17,250 |
328,000 |
332,000 |
38,700 |
18,000 |
19,000 |
1,350 |
76,000 |
78,000 |
6,600 |
176,000 |
178,000 |
17,500 |
332,000 |
336,000 |
39,300 |
19,000 |
20,000 |
1,425 |
78,000 |
80,000 |
6,800 |
178,000 |
180,000 |
17,750 |
336,000 |
340,000 |
39,900 |
20,000 |
21,000 |
1,500 |
80,000 |
82,000 |
7,000 |
180,000 |
182,000 |
18,000 |
340,000 |
344,000 |
40,500 |
21,000 |
22,000 |
1,575 |
82,000 |
84,000 |
7,200 |
182,000 |
184,000 |
18,250 |
344,000 |
348,000 |
41,100 |
22,000 |
23,000 |
1,650 |
84,000 |
86,000 |
7,400 |
184,000 |
186,000 |
18,500 |
348,000 |
352,000 |
41,700 |
23,000 |
24,000 |
1,725 |
86,000 |
88,000 |
7,600 |
186,000 |
188,000 |
18,750 |
352,000 |
356,000 |
42,300 |
24,000 |
25,000 |
1,800 |
88,000 |
90,000 |
7,800 |
188,000 |
190,000 |
19,000 |
356,000 |
360,000 |
42,900 |
25,000 |
26,000 |
1,875 |
90,000 |
92,000 |
8,000 |
190,000 |
192,000 |
19,250 |
360,000 |
364,000 |
43,500 |
26,000 |
27,000 |
1,950 |
92,000 |
94,000 |
8,200 |
192,000 |
194,000 |
19,500 |
364,000 |
368,000 |
44,100 |
27,000 |
28,000 |
2,025 |
94,000 |
96,000 |
8,400 |
194,000 |
196,000 |
19,750 |
368,000 |
372,000 |
44,700 |
28,000 |
29,000 |
2,100 |
96,000 |
98,000 |
8,600 |
196,000 |
198,000 |
20,000 |
372,000 |
376,000 |
45,300 |
29,000 |
30,000 |
2,175 |
98,000 |
100,000 |
8,800 |
198,000 |
200,000 |
20,250 |
376,000 |
380,000 |
45,900 |
30,000 |
31,000 |
2,250 |
100,000 |
102,000 |
9,000 |
200,000 |
202,000 |
20,500 |
380,000 |
384,000 |
46,500 |
31,000 |
32,000 |
2,325 |
102,000 |
104,000 |
9,200 |
202,000 |
204,000 |
20,750 |
384,000 |
388,000 |
47,100 |
32,000 |
33,000 |
2,400 |
104,000 |
106,000 |
9,400 |
204,000 |
206,000 |
21,000 |
388,000 |
392,000 |
47,700 |
33,000 |
34,000 |
2,475 |
106,000 |
108,000 |
9,600 |
206,000 |
208,000 |
21,250 |
392,000 |
396,000 |
48,300 |
34,000 |
35,000 |
2,550 |
108,000 |
110,000 |
9,800 |
208,000 |
210,000 |
21,500 |
396,000 |
400,000 |
48,900 |
35,000 |
36,000 |
2,625 |
110,000 |
112,000 |
10,000 |
210,000 |
212,000 |
21,750 |
400,000 |
404,000 |
49,500 |
36,000 |
37,000 |
2,700 |
112,000 |
114,000 |
10,200 |
212,000 |
214,000 |
22,000 |
404,000 |
408,000 |
50,200 |
37,000 |
38,000 |
2,775 |
114,000 |
116,000 |
10,400 |
214,000 |
216,000 |
22,250 |
408,000 |
412,000 |
50,900 |
38,000 |
39,000 |
2,850 |
116,000 |
118,000 |
10,600 |
216,000 |
218,000 |
22,500 |
412,000 |
416,000 |
51,600 |
39,000 |
40,000 |
2,925 |
118,000 |
120,000 |
10,800 |
218,000 |
220,000 |
22,750 |
416,000 |
420,000 |
52,300 |
40,000 |
41,000 |
3,000 |
120,000 |
122,000 |
11,000 |
220,000 |
224,000 |
23,000 |
420,000 |
424,000 |
53,000 |
41,000 |
42,000 |
3,100 |
122,000 |
124,000 |
11,200 |
224,000 |
228,000 |
23,500 |
424,000 |
428,000 |
53,700 |
42,000 |
43,000 |
3,200 |
124,000 |
126,000 |
11,400 |
228,000 |
232,000 |
24,000 |
428,000 |
432,000 |
54,400 |
43,000 |
44,000 |
3,300 |
126,000 |
128,000 |
11,600 |
232,000 |
236,000 |
24,500 |
432,000 |
436,000 |
55,100 |
44,000 |
45,000 |
3,400 |
128,000 |
130,000 |
11,800 |
236,000 |
240,000 |
25,000 |
436,000 |
440,000 |
55,800 |
45,000 |
46,000 |
3,500 |
130,000 |
132,000 |
12,000 |
240,000 |
244,000 |
25,500 |
440,000 |
444,000 |
56,500 |
46,000 |
47,000 |
3,600 |
132,000 |
134,000 |
12,200 |
244,000 |
248,000 |
26,100 |
444,000 |
448,000 |
57,200 |
47,000 |
48,000 |
3,700 |
134,000 |
136,000 |
12,400 |
248,000 |
252,000 |
26,700 |
448,000 |
452,000 |
57,900 |
48,000 |
49,000 |
3,800 |
136,000 |
138,000 |
12,600 |
252,000 |
256,000 |
27,300 |
452,000 |
456,000 |
58,600 |
49,000 |
50,000 |
3,900 |
138,000 |
140,000 |
12,800 |
256,000 |
260,000 |
27,900 |
456,000 |
460,000 |
59,300 |
退職所得の特別控除後の金額 |
税額 |
退職所得の特別控除後の金額 |
税額 |
退職所得の特別控除後の金額 |
税額 |
退職所得の特別控除後の金額 |
税額 |
||||
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
||||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
460,000 |
464,000 |
60,000 |
610,000 |
616,000 |
86,500 |
790,000 |
796,000 |
122,500 |
970,000 |
976,000 |
158,500 |
464,000 |
468,000 |
60,700 |
616,000 |
622,000 |
87,700 |
796,000 |
802,000 |
123,700 |
976,000 |
982,000 |
159,700 |
468,000 |
472,000 |
61,400 |
622,000 |
628,000 |
88,900 |
802,000 |
808,000 |
124,900 |
982,000 |
988,000 |
160,900 |
472,000 |
476,000 |
62,100 |
628,000 |
634,000 |
90,100 |
808,000 |
814,000 |
126,100 |
988,000 |
994,000 |
162,100 |
476,000 |
480,000 |
62,800 |
634,000 |
640,000 |
91,300 |
814,000 |
820,000 |
127,300 |
994,000 |
1,000,000 |
163,300 |
480,000 |
484,000 |
63,500 |
640,000 |
646,000 |
92,500 |
820,000 |
826,000 |
128,500 |
1,000,000 |
2,000,000 |
退職所得の特別控除後の金額に22.5%を乗じて算出した金額から60,500円を控除した金額 |
484,000 |
488,000 |
64,200 |
646,000 |
652,000 |
93,700 |
826,000 |
832,000 |
129,700 |
|||
488,000 |
492,000 |
64,900 |
652,000 |
658,000 |
94,900 |
832,000 |
838,000 |
130,900 |
|||
492,000 |
496,000 |
65,600 |
658,000 |
664,000 |
96,100 |
838,000 |
844,000 |
132,100 |
|||
496,000 |
500,000 |
66,300 |
664,000 |
670,000 |
97,300 |
844,000 |
850,000 |
133,300 |
|||
500,000 |
504,000 |
67,000 |
670,000 |
676,000 |
98,500 |
850,000 |
856,000 |
134,500 |
2,000,000 |
4,000,000 |
退職所得の特別控除後の金額に25%を乗じて算出した金額から110,500円を控除した金額 |
504,000 |
508,000 |
67,700 |
676,000 |
682,000 |
99,700 |
856,000 |
862,000 |
135,700 |
|||
508,000 |
512,000 |
68,400 |
682,000 |
688,000 |
100,900 |
862,000 |
868,000 |
136,900 |
|||
512,000 |
516,000 |
69,100 |
688,000 |
694,000 |
102,100 |
868,000 |
874,000 |
138,100 |
|||
516,000 |
520,000 |
69,800 |
694,000 |
700,000 |
103,300 |
874,000 |
880,000 |
139,300 |
|||
520,000 |
526,000 |
70,500 |
700,000 |
706,000 |
104,500 |
880,000 |
886,000 |
140,500 |
4,000,000 |
6,000,000 |
退職所得の特別控除後の金額に27.5%を乗じて算出した金額から210,500円を控除した金額 |
526,000 |
532,000 |
71,550 |
706,000 |
712,000 |
105,700 |
886,000 |
892,000 |
141,700 |
|||
532,000 |
538,000 |
72,600 |
712,000 |
718,000 |
106,900 |
892,000 |
898,000 |
142,900 |
|||
538,000 |
544,000 |
73,650 |
718,000 |
724,000 |
108,100 |
898,000 |
904,000 |
144,100 |
|||
544,000 |
550,000 |
74,700 |
724,000 |
730,000 |
109,300 |
904,000 |
910,000 |
145,300 |
|||
550,000 |
556,000 |
75,750 |
730,000 |
736,000 |
110,500 |
910,000 |
916,000 |
146,500 |
6,000,000 |
10,000,000 |
退職所得の特別控除後の金額に30%を乗じて算出した金額から360,500円を控除した金額 |
556,000 |
562,000 |
76,800 |
736,000 |
742,000 |
111,700 |
916,000 |
922,000 |
147,700 |
|||
562,000 |
568,000 |
77,850 |
742,000 |
748,000 |
112,900 |
922,000 |
928,000 |
148,900 |
|||
568,000 |
574,000 |
78,900 |
748,000 |
754,000 |
114,100 |
928,000 |
934,000 |
150,100 |
|||
574,000 |
580,000 |
79,950 |
754,000 |
760,000 |
115,300 |
934,000 |
940,000 |
151,300 |
|||
580,000 |
586,000 |
81,000 |
760,000 |
766,000 |
116,500 |
940,000 |
946,000 |
152,500 |
10,000,000円以上 |
退職所得の特別控除後の金額に32.5%を乗じて算出した金額から610,500円を控除した金額 |
|
586,000 |
592,000 |
82,050 |
766,000 |
772,000 |
117,700 |
946,000 |
952,000 |
153,700 |
|||
592,000 |
598,000 |
83,100 |
772,000 |
778,000 |
118,900 |
952,000 |
958,000 |
154,900 |
|||
598,000 |
604,000 |
84,150 |
778,000 |
784,000 |
120,100 |
958,000 |
964,000 |
156,100 |
|||
604,000 |
610,000 |
85,300 |
784,000 |
790,000 |
121,300 |
964,000 |
970,000 |
157,300 |
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 |
||||||||||||
その年の給与所得控除、社会保険料控 |
除及び生命保険料控除後の給与の金額 |
|||||||||||||||||||||
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
|
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
0 |
70,500円未満 |
110,500円未満 |
135,500円未満 |
160,500円未満 |
175,500円未満 |
190,500円未満 |
205,500円未満 |
220,500円未満 |
235,500円未満 |
250,500円未満 |
265,500円未満 |
|||||||||||
75 |
70,500 |
71,000 |
110,500 |
111,000 |
135,500 |
136,000 |
160,500 |
161,000 |
175,500 |
176,000 |
190,500 |
191,000 |
205,500 |
206,000 |
220,500 |
221,000 |
235,500 |
236,000 |
250,500 |
251,000 |
265,500 |
266,000 |
150 |
71,000 |
71,500 |
111,000 |
111,500 |
136,000 |
136,500 |
161,000 |
161,500 |
176,000 |
176,500 |
191,000 |
191,500 |
206,000 |
206,500 |
221,000 |
221,500 |
236,000 |
236,500 |
251,000 |
251,500 |
266,000 |
266,500 |
225 |
71,500 |
72,000 |
111,500 |
112,000 |
136,500 |
137,000 |
161,500 |
162,000 |
176,500 |
177,000 |
191,500 |
192,000 |
206,500 |
207,000 |
221,500 |
222,000 |
236,500 |
237,000 |
251,500 |
252,000 |
266,500 |
267,000 |
300 |
72,000 |
72,500 |
112,000 |
112,500 |
137,000 |
137,500 |
162,000 |
162,500 |
177,000 |
177,500 |
192,000 |
192,500 |
207,000 |
207,500 |
222,000 |
222,500 |
237,000 |
237,500 |
252,000 |
252,500 |
267,000 |
267,500 |
375 |
72,500 |
73,000 |
112,500 |
113,000 |
137,500 |
138,000 |
162,500 |
163,000 |
177,500 |
178,000 |
192,500 |
193,000 |
207,500 |
208,000 |
222,500 |
223,000 |
237,500 |
238,000 |
252,500 |
253,000 |
267,500 |
268,000 |
450 |
73,000 |
73,500 |
113,000 |
113,500 |
138,000 |
138,500 |
163,000 |
163,500 |
178,000 |
178,500 |
193,000 |
193,500 |
208,000 |
208,500 |
223,000 |
223,500 |
238,000 |
238,500 |
253,000 |
253,500 |
268,000 |
268,500 |
525 |
73,500 |
74,000 |
113,500 |
114,000 |
138,500 |
139,000 |
163,500 |
164,000 |
178,500 |
179,000 |
193,500 |
194,000 |
208,500 |
209,000 |
223,500 |
224,000 |
238,500 |
239,000 |
253,500 |
254,000 |
268,500 |
269,000 |
600 |
74,000 |
74,500 |
114,000 |
114,500 |
139,000 |
139,500 |
164,000 |
164,500 |
179,000 |
179,500 |
194,000 |
194,500 |
209,000 |
209,500 |
224,000 |
224,500 |
239,000 |
239,500 |
254,000 |
254,500 |
269,000 |
269,500 |
675 |
74,500 |
75,000 |
114,500 |
115,000 |
139,500 |
140,000 |
164,500 |
165,000 |
179,500 |
180,000 |
194,500 |
195,000 |
209,500 |
210,000 |
224,500 |
225,000 |
239,500 |
240,000 |
254,500 |
255,000 |
269,500 |
270,000 |
750 |
75,000 |
76,000 |
115,000 |
116,000 |
140,000 |
141,000 |
165,000 |
166,000 |
180,000 |
181,000 |
195,000 |
196,000 |
210,000 |
211,000 |
225,000 |
226,000 |
240,000 |
241,000 |
255,000 |
256,000 |
270,000 |
271,000 |
900 |
76,000 |
77,000 |
116,000 |
117,000 |
141,000 |
142,000 |
166,000 |
167,000 |
181,000 |
182,000 |
196,000 |
197,000 |
211,000 |
212,000 |
226,000 |
227,000 |
241,000 |
242,000 |
256,000 |
257,000 |
271,000 |
272,000 |
1,050 |
77,000 |
78,000 |
117,000 |
118,000 |
142,000 |
143,000 |
167,000 |
168,000 |
182,000 |
183,000 |
197,000 |
198,000 |
212,000 |
213,000 |
227,000 |
228,000 |
242,000 |
243,000 |
257,000 |
258,000 |
272,000 |
273,000 |
1,200 |
78,000 |
79,000 |
118,000 |
119,000 |
143,000 |
144,000 |
168,000 |
169,000 |
183,000 |
184,000 |
198,000 |
199,000 |
213,000 |
214,000 |
228,000 |
229,000 |
243,000 |
244,000 |
258,000 |
259,000 |
273,000 |
274,000 |
1,350 |
79,000 |
80,000 |
119,000 |
120,000 |
144,000 |
145,000 |
169,000 |
170,000 |
184,000 |
185,000 |
199,000 |
200,000 |
214,000 |
215,000 |
229,000 |
230,000 |
244,000 |
245,000 |
259,000 |
260,000 |
274,000 |
275,000 |
1,500 |
80,000 |
81,000 |
120,000 |
121,000 |
145,000 |
146,000 |
170,000 |
171,000 |
185,000 |
186,000 |
200,000 |
201,000 |
215,000 |
216,000 |
230,000 |
231,000 |
245,000 |
246,000 |
260,000 |
261,000 |
275,000 |
276,000 |
1,650 |
81,000 |
82,000 |
121,000 |
122,000 |
146,000 |
147,000 |
171,000 |
172,000 |
186,000 |
187,000 |
201,000 |
202,000 |
216,000 |
217,000 |
231,000 |
232,000 |
246,000 |
247,000 |
261,000 |
262,000 |
276,000 |
277,000 |
1,800 |
82,000 |
83,000 |
122,000 |
123,000 |
147,000 |
148,000 |
172,000 |
173,000 |
187,000 |
188,000 |
202,000 |
203,000 |
217,000 |
218,000 |
232,000 |
233,000 |
247,000 |
248,000 |
262,000 |
263,000 |
277,000 |
278,000 |
1,950 |
83,000 |
84,000 |
123,000 |
124,000 |
148,000 |
149,000 |
173,000 |
174,000 |
188,000 |
189,000 |
203,000 |
204,000 |
218,000 |
219,000 |
233,000 |
234,000 |
248,000 |
249,000 |
263,000 |
264,000 |
278,000 |
279,000 |
2,100 |
84,000 |
85,000 |
124,000 |
125,000 |
149,000 |
150,000 |
174,000 |
175,000 |
189,000 |
190,000 |
204,000 |
205,000 |
219,000 |
220,000 |
234,000 |
235,000 |
249,000 |
250,000 |
264,000 |
265,000 |
279,000 |
280,000 |
2,250 |
85,000 |
86,000 |
125,000 |
126,000 |
150,000 |
151,000 |
175,000 |
176,000 |
190,000 |
191,000 |
205,000 |
206,000 |
220,000 |
221,000 |
235,000 |
236,000 |
250,000 |
251,000 |
265,000 |
266,000 |
280,000 |
281,000 |
2,400 |
86,000 |
87,000 |
126,000 |
127,000 |
151,000 |
152,000 |
176,000 |
177,000 |
191,000 |
192,000 |
206,000 |
207,000 |
221,000 |
222,000 |
236,000 |
237,000 |
251,000 |
252,000 |
266,000 |
267,000 |
281,000 |
282,000 |
2,550 |
87,000 |
88,000 |
127,000 |
128,000 |
152,000 |
153,000 |
177,000 |
178,000 |
192,000 |
193,000 |
207,000 |
208,000 |
222,000 |
223,000 |
237,000 |
238,000 |
252,000 |
253,000 |
267,000 |
268,000 |
282,000 |
283,000 |
2,700 |
88,000 |
89,000 |
128,000 |
129,000 |
153,000 |
154,000 |
178,000 |
179,000 |
193,000 |
194,000 |
208,000 |
209,000 |
223,000 |
224,000 |
238,000 |
239,000 |
253,000 |
254,000 |
268,000 |
269,000 |
283,000 |
284,000 |
2,850 |
89,000 |
90,000 |
129,000 |
130,000 |
154,000 |
155,000 |
179,000 |
180,000 |
194,000 |
195,000 |
209,000 |
210,000 |
224,000 |
225,000 |
239,000 |
240,000 |
254,000 |
255,000 |
269,000 |
270,000 |
284,000 |
285,000 |
3,000 |
90,000 |
91,000 |
130,000 |
131,000 |
155,000 |
156,000 |
180,000 |
181,000 |
195,000 |
196,000 |
210,000 |
211,000 |
225,000 |
226,000 |
240,000 |
241,000 |
255,000 |
256,000 |
270,000 |
271,000 |
285,000 |
286,000 |
3,200 |
91,000 |
92,000 |
131,000 |
132,000 |
156,000 |
157,000 |
181,000 |
182,000 |
196,000 |
197,000 |
211,000 |
212,000 |
226,000 |
227,000 |
241,000 |
242,000 |
256,000 |
257,000 |
271,000 |
272,000 |
286,000 |
287,000 |
3,400 |
92,000 |
93,000 |
132,000 |
133,000 |
157,000 |
158,000 |
182,000 |
183,000 |
197,000 |
198,000 |
212,000 |
213,000 |
227,000 |
228,000 |
242,000 |
243,000 |
257,000 |
258,000 |
272,000 |
273,000 |
287,000 |
288,000 |
3,600 |
93,000 |
94,000 |
133,000 |
134,000 |
158,000 |
159,000 |
183,000 |
184,000 |
198,000 |
199,000 |
213,000 |
214,000 |
228,000 |
229,000 |
243,000 |
244,000 |
258,000 |
259,000 |
273,000 |
274,000 |
288,000 |
289,000 |
3,800 |
94,000 |
95,000 |
134,000 |
135,000 |
159,000 |
160,000 |
184,000 |
185,000 |
199,000 |
200,000 |
214,000 |
215,000 |
229,000 |
230,000 |
244,000 |
245,000 |
259,000 |
260,000 |
274,000 |
275,000 |
289,000 |
290,000 |
4,000 |
95,000 |
96,000 |
135,000 |
136,000 |
160,000 |
161,000 |
185,000 |
186,000 |
200,000 |
201,000 |
215,000 |
216,000 |
230,000 |
231,000 |
245,000 |
246,000 |
260,000 |
261,000 |
275,000 |
276,000 |
290,000 |
291,000 |
4,200 |
96,000 |
97,000 |
136,000 |
137,000 |
161,000 |
162,000 |
186,000 |
187,000 |
201,000 |
202,000 |
216,000 |
217,000 |
231,000 |
232,000 |
246,000 |
247,000 |
261,000 |
262,000 |
276,000 |
277,000 |
291,000 |
292,000 |
4,400 |
97,000 |
98,000 |
137,000 |
138,000 |
162,000 |
163,000 |
187,000 |
188,000 |
202,000 |
203,000 |
217,000 |
218,000 |
232,000 |
233,000 |
247,000 |
248,000 |
262,000 |
263,000 |
277,000 |
278,000 |
292,000 |
293,000 |
4,600 |
98,000 |
99,000 |
138,000 |
139,000 |
163,000 |
164,000 |
188,000 |
189,000 |
203,000 |
204,000 |
218,000 |
219,000 |
233,000 |
234,000 |
248,000 |
249,000 |
263,000 |
264,000 |
278,000 |
279,000 |
293,000 |
294,000 |
4,800 |
99,000 |
100,000 |
139,000 |
140,000 |
164,000 |
165,000 |
189,000 |
190,000 |
204,000 |
205,000 |
219,000 |
220,000 |
234,000 |
235,000 |
249,000 |
250,000 |
264,000 |
265,000 |
279,000 |
280,000 |
294,000 |
295,000 |
5,000 |
100,000 |
101,000 |
140,000 |
141,000 |
165,000 |
166,000 |
190,000 |
191,000 |
205,000 |
206,000 |
220,000 |
221,000 |
235,000 |
236,000 |
250,000 |
251,000 |
265,000 |
266,000 |
280,000 |
281,000 |
295,000 |
296,000 |
5,200 |
101,000 |
102,000 |
141,000 |
142,000 |
166,000 |
167,000 |
191,000 |
192,000 |
206,000 |
207,000 |
221,000 |
222,000 |
236,000 |
237,000 |
251,000 |
252,000 |
266,000 |
267,000 |
281,000 |
282,000 |
296,000 |
297,000 |
5,400 |
102,000 |
103,000 |
142,000 |
143,000 |
167,000 |
168,000 |
192,000 |
193,000 |
207,000 |
208,000 |
222,000 |
223,000 |
237,000 |
238,000 |
252,000 |
253,000 |
267,000 |
268,000 |
282,000 |
283,000 |
297,000 |
298,000 |
5,600 |
103,000 |
104,000 |
143,000 |
144,000 |
168,000 |
169,000 |
193,000 |
194,000 |
208,000 |
209,000 |
223,000 |
224,000 |
238,000 |
239,000 |
253,000 |
254,000 |
268,000 |
269,000 |
283,000 |
284,000 |
298,000 |
299,000 |
5,800 |
104,000 |
105,000 |
144,000 |
145,000 |
169,000 |
170,000 |
194,000 |
195,000 |
209,000 |
210,000 |
224,000 |
225,000 |
239,000 |
240,000 |
254,000 |
255,000 |
269,000 |
270,000 |
284,000 |
285,000 |
299,000 |
300,000 |
6,000 |
105,000 |
106,000 |
145,000 |
146,000 |
170,000 |
171,000 |
195,000 |
196,000 |
210,000 |
211,000 |
225,000 |
226,000 |
240,000 |
241,000 |
255,000 |
256,000 |
270,000 |
271,000 |
285,000 |
286,000 |
300,000 |
301,000 |
6,200 |
106,000 |
107,000 |
146,000 |
147,000 |
171,000 |
172,000 |
196,000 |
197,000 |
211,000 |
212,000 |
226,000 |
227,000 |
241,000 |
242,000 |
256,000 |
257,000 |
271,000 |
272,000 |
286,000 |
287,000 |
301,000 |
302,000 |
6,400 |
107,000 |
108,000 |
147,000 |
148,000 |
172,000 |
173,000 |
197,000 |
198,000 |
212,000 |
213,000 |
227,000 |
228,000 |
242,000 |
243,000 |
257,000 |
258,000 |
272,000 |
273,000 |
287,000 |
288,000 |
302,000 |
303,000 |
6,600 |
108,000 |
109,000 |
148,000 |
149,000 |
173,000 |
174,000 |
198,000 |
199,000 |
213,000 |
214,000 |
228,000 |
229,000 |
243,000 |
244,000 |
258,000 |
259,000 |
273,000 |
274,000 |
288,000 |
289,000 |
303,000 |
304,000 |
6,800 |
109,000 |
110,000 |
149,000 |
150,000 |
174,000 |
175,000 |
199,000 |
200,000 |
214,000 |
215,000 |
229,000 |
230,000 |
244,000 |
245,000 |
259,000 |
260,000 |
274,000 |
275,000 |
289,000 |
290,000 |
304,000 |
305,000 |
7,000 |
110,000 |
111,000 |
150,000 |
151,000 |
175,000 |
176,000 |
200,000 |
201,000 |
215,000 |
216,000 |
230,000 |
231,000 |
245,000 |
246,000 |
260,000 |
261,000 |
275,000 |
276,000 |
290,000 |
291,000 |
305,000 |
306,000 |
7,200 |
111,000 |
112,000 |
151,000 |
152,000 |
176,000 |
177,000 |
201,000 |
202,000 |
216,000 |
217,000 |
231,000 |
232,000 |
246,000 |
247,000 |
261,000 |
262,000 |
276,000 |
277,000 |
291,000 |
292,000 |
306,000 |
307,000 |
7,400 |
112,000 |
113,000 |
152,000 |
153,000 |
177,000 |
178,000 |
202,000 |
203,000 |
217,000 |
218,000 |
232,000 |
233,000 |
247,000 |
248,000 |
262,000 |
263,000 |
277,000 |
278,000 |
292,000 |
293,000 |
307,000 |
308,000 |
7,600 |
113,000 |
114,000 |
153,000 |
154,000 |
178,000 |
179,000 |
203,000 |
204,000 |
218,000 |
219,000 |
233,000 |
234,000 |
248,000 |
249,000 |
263,000 |
264,000 |
278,000 |
279,000 |
293,000 |
294,000 |
308,000 |
309,000 |
7,800 |
114,000 |
115,000 |
154,000 |
155,000 |
179,000 |
180,000 |
204,000 |
205,000 |
219,000 |
220,000 |
234,000 |
235,000 |
249,000 |
250,000 |
264,000 |
265,000 |
279,000 |
280,000 |
294,000 |
295,000 |
309,000 |
310,000 |
8,000 |
115,000 |
116,000 |
155,000 |
156,000 |
180,000 |
181,000 |
205,000 |
206,000 |
220,000 |
221,000 |
235,000 |
236,000 |
250,000 |
251,000 |
265,000 |
266,000 |
280,000 |
281,000 |
295,000 |
296,000 |
310,000 |
311,000 |
8,200 |
116,000 |
117,000 |
156,000 |
157,000 |
181,000 |
182,000 |
206,000 |
207,000 |
221,000 |
222,000 |
236,000 |
237,000 |
251,000 |
252,000 |
266,000 |
267,000 |
281,000 |
282,000 |
296,000 |
297,000 |
311,000 |
312,000 |
8,400 |
117,000 |
118,000 |
157,000 |
158,000 |
182,000 |
183,000 |
207,000 |
208,000 |
222,000 |
223,000 |
237,000 |
238,000 |
252,000 |
253,000 |
267,000 |
268,000 |
282,000 |
283,000 |
297,000 |
298,000 |
312,000 |
313,000 |
8,600 |
118,000 |
119,000 |
158,000 |
159,000 |
183,000 |
184,000 |
208,000 |
209,000 |
223,000 |
224,000 |
238,000 |
239,000 |
253,000 |
254,000 |
268,000 |
269,000 |
283,000 |
284,000 |
298,000 |
299,000 |
313,000 |
314,000 |
8,800 |
119,000 |
120,000 |
159,000 |
160,000 |
184,000 |
185,000 |
209,000 |
210,000 |
224,000 |
225,000 |
239,000 |
240,000 |
254,000 |
255,000 |
269,000 |
270,000 |
284,000 |
285,000 |
299,000 |
300,000 |
314,000 |
315,000 |
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 |
||||||||||||
その年の給与所得控除、社会保険料控 |
除及び生命保険料控除後の給与の金額 |
|||||||||||||||||||||
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
|
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
9,000 |
120,000 |
121,000 |
160,000 |
161,000 |
185,000 |
186,000 |
210,000 |
211,000 |
225,000 |
226,000 |
240,000 |
241,000 |
255,000 |
256,000 |
270,000 |
271,000 |
285,000 |
286,000 |
300,000 |
301,000 |
315,000 |
316,000 |
9,200 |
121,000 |
122,000 |
161,000 |
162,000 |
186,000 |
187,000 |
211,000 |
212,000 |
226,000 |
227,000 |
241,000 |
242,000 |
256,000 |
257,000 |
271,000 |
272,000 |
286,000 |
287,000 |
301,000 |
302,000 |
316,000 |
317,000 |
9,400 |
122,000 |
123,000 |
162,000 |
163,000 |
187,000 |
188,000 |
212,000 |
213,000 |
227,000 |
228,000 |
242,000 |
243,000 |
257,000 |
258,000 |
272,000 |
273,000 |
287,000 |
288,000 |
302,000 |
303,000 |
317,000 |
318,000 |
9,600 |
123,000 |
124,000 |
163,000 |
164,000 |
188,000 |
189,000 |
213,000 |
214,000 |
228,000 |
229,000 |
243,000 |
244,000 |
258,000 |
259,000 |
273,000 |
274,000 |
288,000 |
289,000 |
303,000 |
304,000 |
318,000 |
319,000 |
9,800 |
124,000 |
125,000 |
164,000 |
165,000 |
189,000 |
190,000 |
214,000 |
215,000 |
229,000 |
230,000 |
244,000 |
245,000 |
259,000 |
260,000 |
274,000 |
275,000 |
289,000 |
290,000 |
304,000 |
305,000 |
319,000 |
320,000 |
10,000 |
125,000 |
126,000 |
165,000 |
166,000 |
190,000 |
191,000 |
215,000 |
216,000 |
230,000 |
231,000 |
245,000 |
246,000 |
260,000 |
261,000 |
275,000 |
276,000 |
290,000 |
291,000 |
305,000 |
306,000 |
320,000 |
321,000 |
10,200 |
126,000 |
127,000 |
166,000 |
167,000 |
191,000 |
192,000 |
216,000 |
217,000 |
231,000 |
232,000 |
246,000 |
247,000 |
261,000 |
262,000 |
276,000 |
277,000 |
291,000 |
292,000 |
306,000 |
307,000 |
321,000 |
322,000 |
10,400 |
127,000 |
128,000 |
167,000 |
168,000 |
192,000 |
193,000 |
217,000 |
218,000 |
232,000 |
233,000 |
247,000 |
248,000 |
262,000 |
263,000 |
277,000 |
278,000 |
292,000 |
293,000 |
307,000 |
308,000 |
322,000 |
323,000 |
10,600 |
128,000 |
129,000 |
168,000 |
169,000 |
193,000 |
194,000 |
218,000 |
219,000 |
233,000 |
234,000 |
248,000 |
249,000 |
263,000 |
264,000 |
278,000 |
279,000 |
293,000 |
294,000 |
308,000 |
309,000 |
323,000 |
324,000 |
10,800 |
129,000 |
130,000 |
169,000 |
170,000 |
194,000 |
195,000 |
219,000 |
220,000 |
234,000 |
235,000 |
249,000 |
250,000 |
264,000 |
265,000 |
279,000 |
280,000 |
294,000 |
295,000 |
309,000 |
310,000 |
324,000 |
325,000 |
11,000 |
130,000 |
131,000 |
170,000 |
171,000 |
195,000 |
196,000 |
220,000 |
221,000 |
235,000 |
236,000 |
250,000 |
251,000 |
265,000 |
266,000 |
280,000 |
281,000 |
295,000 |
296,000 |
310,000 |
311,000 |
325,000 |
326,000 |
11,200 |
131,000 |
132,000 |
171,000 |
172,000 |
196,000 |
197,000 |
221,000 |
222,000 |
236,000 |
237,000 |
251,000 |
252,000 |
266,000 |
267,000 |
281,000 |
282,000 |
296,000 |
297,000 |
311,000 |
312,000 |
326,000 |
327,000 |
11,400 |
132,000 |
133,000 |
172,000 |
173,000 |
197,000 |
198,000 |
222,000 |
223,000 |
237,000 |
238,000 |
252,000 |
253,000 |
267,000 |
268,000 |
282,000 |
283,000 |
297,000 |
298,000 |
312,000 |
313,000 |
327,000 |
328,000 |
11,600 |
133,000 |
134,000 |
173,000 |
174,000 |
198,000 |
199,000 |
223,000 |
224,000 |
238,000 |
239,000 |
253,000 |
254,000 |
268,000 |
269,000 |
283,000 |
284,000 |
298,000 |
299,000 |
313,000 |
314,000 |
328,000 |
329,000 |
11,800 |
134,000 |
135,000 |
174,000 |
175,000 |
199,000 |
200,000 |
224,000 |
225,000 |
239,000 |
240,000 |
254,000 |
255,000 |
269,000 |
270,000 |
284,000 |
285,000 |
299,000 |
300,000 |
314,000 |
315,000 |
329,000 |
330,000 |
12,000 |
135,000 |
136,000 |
175,000 |
176,000 |
200,000 |
201,000 |
225,000 |
226,000 |
240,000 |
241,000 |
255,000 |
256,000 |
270,000 |
271,000 |
285,000 |
286,000 |
300,000 |
301,000 |
315,000 |
316,000 |
330,000 |
331,000 |
12,200 |
136,000 |
137,000 |
176,000 |
177,000 |
201,000 |
202,000 |
226,000 |
227,000 |
241,000 |
242,000 |
256,000 |
257,000 |
271,000 |
272,000 |
286,000 |
287,000 |
301,000 |
302,000 |
316,000 |
317,000 |
331,000 |
332,000 |
12,400 |
137,000 |
138,000 |
177,000 |
178,000 |
202,000 |
203,000 |
227,000 |
228,000 |
242,000 |
243,000 |
257,000 |
258,000 |
272,000 |
273,000 |
287,000 |
288,000 |
302,000 |
303,000 |
317,000 |
318,000 |
332,000 |
333,000 |
12,600 |
138,000 |
139,000 |
178,000 |
179,000 |
203,000 |
204,000 |
228,000 |
229,000 |
243,000 |
244,000 |
258,000 |
259,000 |
273,000 |
274,000 |
288,000 |
289,000 |
303,000 |
304,000 |
318,000 |
319,000 |
333,000 |
334,000 |
12,800 |
139,000 |
140,000 |
179,000 |
180,000 |
204,000 |
205,000 |
229,000 |
230,000 |
244,000 |
245,000 |
259,000 |
260,000 |
274,000 |
275,000 |
289,000 |
290,000 |
304,000 |
305,000 |
319,000 |
320,000 |
334,000 |
335,000 |
13,000 |
140,000 |
141,000 |
180,000 |
181,000 |
205,000 |
206,000 |
230,000 |
231,000 |
245,000 |
246,000 |
260,000 |
261,000 |
275,000 |
276,000 |
290,000 |
291,000 |
305,000 |
306,000 |
320,000 |
321,000 |
335,000 |
336,000 |
13,250 |
141,000 |
142,000 |
181,000 |
182,000 |
206,000 |
207,000 |
231,000 |
232,000 |
246,000 |
247,000 |
261,000 |
262,000 |
276,000 |
277,000 |
291,000 |
292,000 |
306,000 |
307,000 |
321,000 |
322,000 |
336,000 |
337,000 |
13,500 |
142,000 |
143,000 |
182,000 |
183,000 |
207,000 |
208,000 |
232,000 |
233,000 |
247,000 |
248,000 |
262,000 |
263,000 |
277,000 |
278,000 |
292,000 |
293,000 |
307,000 |
308,000 |
322,000 |
323,000 |
337,000 |
338,000 |
13,750 |
143,000 |
144,000 |
183,000 |
184,000 |
208,000 |
209,000 |
233,000 |
234,000 |
248,000 |
249,000 |
263,000 |
264,000 |
278,000 |
279,000 |
293,000 |
294,000 |
308,000 |
309,000 |
323,000 |
324,000 |
338,000 |
339,000 |
14,000 |
144,000 |
145,000 |
184,000 |
185,000 |
209,000 |
210,000 |
234,000 |
235,000 |
249,000 |
250,000 |
264,000 |
265,000 |
279,000 |
280,000 |
294,000 |
295,000 |
309,000 |
310,000 |
324,000 |
325,000 |
339,000 |
340,000 |
14,250 |
145,000 |
146,000 |
185,000 |
186,000 |
210,000 |
211,000 |
235,000 |
236,000 |
250,000 |
251,000 |
265,000 |
266,000 |
280,000 |
281,000 |
295,000 |
296,000 |
310,000 |
311,000 |
325,000 |
326,000 |
340,000 |
341,000 |
14,500 |
146,000 |
147,000 |
186,000 |
187,000 |
211,000 |
212,000 |
236,000 |
237,000 |
251,000 |
252,000 |
266,000 |
267,000 |
281,000 |
282,000 |
296,000 |
297,000 |
311,000 |
312,000 |
326,000 |
327,000 |
341,000 |
342,000 |
14,750 |
147,000 |
148,000 |
187,000 |
188,000 |
212,000 |
213,000 |
237,000 |
238,000 |
252,000 |
253,000 |
267,000 |
268,000 |
282,000 |
283,000 |
297,000 |
298,000 |
312,000 |
313,000 |
327,000 |
328,000 |
342,000 |
343,000 |
15,000 |
148,000 |
149,000 |
188,000 |
189,000 |
213,000 |
214,000 |
238,000 |
239,000 |
253,000 |
254,000 |
268,000 |
269,000 |
283,000 |
284,000 |
298,000 |
299,000 |
313,000 |
314,000 |
328,000 |
329,000 |
343,000 |
344,000 |
15,250 |
149,000 |
150,000 |
189,000 |
190,000 |
214,000 |
215,000 |
239,000 |
240,000 |
254,000 |
255,000 |
269,000 |
270,000 |
284,000 |
285,000 |
299,000 |
300,000 |
314,000 |
315,000 |
329,000 |
330,000 |
344,000 |
345,000 |
15,500 |
150,000 |
151,000 |
190,000 |
191,000 |
215,000 |
216,000 |
240,000 |
241,000 |
255,000 |
256,000 |
270,000 |
271,000 |
285,000 |
286,000 |
300,000 |
301,000 |
315,000 |
316,000 |
330,000 |
331,000 |
345,000 |
346,000 |
15,750 |
151,000 |
152,000 |
191,000 |
192,000 |
216,000 |
217,000 |
241,000 |
242,000 |
256,000 |
257,000 |
271,000 |
272,000 |
286,000 |
287,000 |
301,000 |
302,000 |
316,000 |
317,000 |
331,000 |
332,000 |
346,000 |
347,000 |
16,000 |
152,000 |
153,000 |
192,000 |
193,000 |
217,000 |
218,000 |
242,000 |
243,000 |
257,000 |
258,000 |
272,000 |
273,000 |
287,000 |
288,000 |
302,000 |
303,000 |
317,000 |
318,000 |
332,000 |
333,000 |
347,000 |
348,000 |
16,250 |
153,000 |
154,000 |
193,000 |
194,000 |
218,000 |
219,000 |
243,000 |
244,000 |
258,000 |
259,000 |
273,000 |
274,000 |
288,000 |
289,000 |
303,000 |
304,000 |
318,000 |
319,000 |
333,000 |
334,000 |
348,000 |
349,000 |
16,500 |
154,000 |
155,000 |
194,000 |
195,000 |
219,000 |
220,000 |
244,000 |
245,000 |
259,000 |
260,000 |
274,000 |
275,000 |
289,000 |
290,000 |
304,000 |
305,000 |
319,000 |
320,000 |
334,000 |
335,000 |
349,000 |
350,000 |
16,750 |
155,000 |
156,000 |
195,000 |
196,000 |
220,000 |
221,000 |
245,000 |
246,000 |
260,000 |
261,000 |
275,000 |
276,000 |
290,000 |
291,000 |
305,000 |
306,000 |
320,000 |
321,000 |
335,000 |
336,000 |
350,000 |
351,000 |
17,000 |
156,000 |
157,000 |
196,000 |
197,000 |
221,000 |
222,000 |
246,000 |
247,000 |
261,000 |
262,000 |
276,000 |
277,000 |
291,000 |
292,000 |
306,000 |
307,000 |
321,000 |
322,000 |
336,000 |
337,000 |
351,000 |
352,000 |
17,250 |
157,000 |
158,000 |
197,000 |
198,000 |
222,000 |
223,000 |
247,000 |
248,000 |
262,000 |
263,000 |
277,000 |
278,000 |
292,000 |
293,000 |
307,000 |
308,000 |
322,000 |
323,000 |
337,000 |
338,000 |
352,000 |
353,000 |
17,500 |
158,000 |
159,000 |
198,000 |
199,000 |
223,000 |
224,000 |
248,000 |
249,000 |
263,000 |
264,000 |
278,000 |
279,000 |
293,000 |
294,000 |
308,000 |
309,000 |
323,000 |
324,000 |
338,000 |
339,000 |
353,000 |
354,000 |
17,750 |
159,000 |
160,000 |
199,000 |
200,000 |
224,000 |
225,000 |
249,000 |
250,000 |
264,000 |
265,000 |
279,000 |
280,000 |
294,000 |
295,000 |
309,000 |
310,000 |
324,000 |
325,000 |
339,000 |
340,000 |
354,000 |
355,000 |
18,000 |
160,000 |
161,000 |
200,000 |
201,000 |
225,000 |
226,000 |
250,000 |
251,000 |
265,000 |
266,000 |
280,000 |
281,000 |
295,000 |
296,000 |
310,000 |
311,000 |
325,000 |
326,000 |
340,000 |
341,000 |
355,000 |
356,000 |
18,250 |
161,000 |
162,000 |
201,000 |
202,000 |
226,000 |
227,000 |
251,000 |
252,000 |
266,000 |
267,000 |
281,000 |
282,000 |
296,000 |
297,000 |
311,000 |
312,000 |
326,000 |
327,000 |
341,000 |
342,000 |
356,000 |
357,000 |
18,500 |
162,000 |
163,000 |
202,000 |
203,000 |
227,000 |
228,000 |
252,000 |
253,000 |
267,000 |
268,000 |
282,000 |
283,000 |
297,000 |
298,000 |
312,000 |
313,000 |
327,000 |
328,000 |
342,000 |
343,000 |
357,000 |
358,000 |
18,750 |
163,000 |
164,000 |
203,000 |
204,000 |
228,000 |
229,000 |
253,000 |
254,000 |
268,000 |
269,000 |
283,000 |
284,000 |
298,000 |
299,000 |
313,000 |
314,000 |
328,000 |
329,000 |
343,000 |
344,000 |
358,000 |
359,000 |
19,000 |
164,000 |
165,000 |
204,000 |
205,000 |
229,000 |
230,000 |
254,000 |
255,000 |
269,000 |
270,000 |
284,000 |
285,000 |
299,000 |
300,000 |
314,000 |
315,000 |
329,000 |
330,000 |
344,000 |
345,000 |
359,000 |
360,000 |
19,250 |
165,000 |
166,000 |
205,000 |
206,000 |
230,000 |
231,000 |
255,000 |
256,000 |
270,000 |
271,000 |
285,000 |
286,000 |
300,000 |
301,000 |
315,000 |
316,000 |
330,000 |
331,000 |
345,000 |
346,000 |
360,000 |
361,000 |
19,500 |
166,000 |
167,000 |
206,000 |
207,000 |
231,000 |
232,000 |
256,000 |
257,000 |
271,000 |
272,000 |
286,000 |
287,000 |
301,000 |
302,000 |
316,000 |
317,000 |
331,000 |
332,000 |
346,000 |
347,000 |
361,000 |
362,000 |
19,750 |
167,000 |
168,000 |
207,000 |
208,000 |
232,000 |
233,000 |
257,000 |
258,000 |
272,000 |
273,000 |
287,000 |
288,000 |
302,000 |
303,000 |
317,000 |
318,000 |
332,000 |
333,000 |
347,000 |
348,000 |
362,000 |
363,000 |
20,000 |
168,000 |
169,000 |
208,000 |
209,000 |
233,000 |
234,000 |
258,000 |
259,000 |
273,000 |
274,000 |
288,000 |
289,000 |
303,000 |
304,000 |
318,000 |
319,000 |
333,000 |
334,000 |
348,000 |
349,000 |
363,000 |
364,000 |
20,250 |
169,000 |
170,000 |
209,000 |
210,000 |
234,000 |
235,000 |
259,000 |
260,000 |
274,000 |
275,000 |
289,000 |
290,000 |
304,000 |
305,000 |
319,000 |
320,000 |
334,000 |
335,000 |
349,000 |
350,000 |
364,000 |
365,000 |
20,500 |
170,000 |
172,000 |
210,000 |
212,000 |
235,000 |
237,000 |
260,000 |
262,000 |
275,000 |
277,000 |
290,000 |
292,000 |
305,000 |
307,000 |
320,000 |
322,000 |
335,000 |
337,000 |
350,000 |
352,000 |
365,000 |
367,000 |
21,000 |
172,000 |
174,000 |
212,000 |
214,000 |
237,000 |
239,000 |
262,000 |
264,000 |
277,000 |
279,000 |
292,000 |
294,000 |
307,000 |
309,000 |
322,000 |
324,000 |
337,000 |
339,000 |
352,000 |
354,000 |
367,000 |
369,000 |
21,500 |
174,000 |
176,000 |
214,000 |
216,000 |
239,000 |
241,000 |
264,000 |
266,000 |
279,000 |
281,000 |
294,000 |
296,000 |
309,000 |
311,000 |
324,000 |
326,000 |
339,000 |
341,000 |
354,000 |
356,000 |
369,000 |
371,000 |
22,000 |
176,000 |
178,000 |
216,000 |
218,000 |
241,000 |
243,000 |
266,000 |
268,000 |
281,000 |
283,000 |
296,000 |
298,000 |
311,000 |
313,000 |
326,000 |
328,000 |
341,000 |
343,000 |
356,000 |
358,000 |
371,000 |
373,000 |
22,500 |
178,000 |
180,000 |
218,000 |
220,000 |
243,000 |
245,000 |
268,000 |
270,000 |
283,000 |
285,000 |
298,000 |
300,000 |
313,000 |
315,000 |
328,000 |
330,000 |
343,000 |
345,000 |
358,000 |
360,000 |
373,000 |
375,000 |
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 |
||||||||||||
その年の給与所得控除、社会保険料控 |
除及び生命保険料控除後の給与の金額 |
|||||||||||||||||||||
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
|
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
23,000 |
180,000 |
182,000 |
220,000 |
222,000 |
245,000 |
247,000 |
270,000 |
272,000 |
285,000 |
287,000 |
300,000 |
302,000 |
315,000 |
317,000 |
330,000 |
332,000 |
345,000 |
347,000 |
360,000 |
362,000 |
375,000 |
377,000 |
23,500 |
182,000 |
184,000 |
222,000 |
224,000 |
247,000 |
249,000 |
272,000 |
274,000 |
287,000 |
289,000 |
302,000 |
304,000 |
317,000 |
319,000 |
332,000 |
334,000 |
347,000 |
349,000 |
362,000 |
364,000 |
377,000 |
379,000 |
24,000 |
184,000 |
186,000 |
224,000 |
226,000 |
249,000 |
251,000 |
274,000 |
276,000 |
289,000 |
291,000 |
304,000 |
306,000 |
319,000 |
321,000 |
334,000 |
336,000 |
349,000 |
351,000 |
364,000 |
366,000 |
379,000 |
381,000 |
24,500 |
186,000 |
188,000 |
226,000 |
228,000 |
251,000 |
253,000 |
276,000 |
278,000 |
291,000 |
293,000 |
306,000 |
308,000 |
321,000 |
323,000 |
336,000 |
338,000 |
351,000 |
353,000 |
366,000 |
368,000 |
381,000 |
383,000 |
25,000 |
188,000 |
190,000 |
228,000 |
230,000 |
253,000 |
255,000 |
278,000 |
280,000 |
293,000 |
295,000 |
308,000 |
310,000 |
323,000 |
325,000 |
338,000 |
340,000 |
353,000 |
355,000 |
368,000 |
370,000 |
383,000 |
385,000 |
25,500 |
190,000 |
192,000 |
230,000 |
232,000 |
255,000 |
257,000 |
280,000 |
282,000 |
295,000 |
297,000 |
310,000 |
312,000 |
325,000 |
327,000 |
340,000 |
342,000 |
355,000 |
357,000 |
370,000 |
372,000 |
385,000 |
387,000 |
26,100 |
192,000 |
194,000 |
232,000 |
234,000 |
257,000 |
259,000 |
282,000 |
284,000 |
297,000 |
299,000 |
312,000 |
314,000 |
327,000 |
329,000 |
342,000 |
344,000 |
357,000 |
359,000 |
372,000 |
374,000 |
387,000 |
389,000 |
26,700 |
194,000 |
196,000 |
234,000 |
236,000 |
259,000 |
261,000 |
284,000 |
286,000 |
299,000 |
301,000 |
314,000 |
316,000 |
329,000 |
331,000 |
344,000 |
346,000 |
359,000 |
361,000 |
374,000 |
376,000 |
389,000 |
391,000 |
27,300 |
196,000 |
198,000 |
236,000 |
238,000 |
261,000 |
263,000 |
286,000 |
288,000 |
301,000 |
303,000 |
316,000 |
318,000 |
331,000 |
333,000 |
346,000 |
348,000 |
361,000 |
363,000 |
376,000 |
378,000 |
391,000 |
393,000 |
27,900 |
198,000 |
200,000 |
238,000 |
240,000 |
263,000 |
265,000 |
288,000 |
290,000 |
303,000 |
305,000 |
318,000 |
320,000 |
333,000 |
335,000 |
348,000 |
350,000 |
363,000 |
365,000 |
378,000 |
380,000 |
393,000 |
395,000 |
28,500 |
200,000 |
202,000 |
240,000 |
242,000 |
265,000 |
267,000 |
290,000 |
292,000 |
305,000 |
307,000 |
320,000 |
322,000 |
335,000 |
337,000 |
350,000 |
352,000 |
365,000 |
367,000 |
380,000 |
382,000 |
395,000 |
397,000 |
29,100 |
202,000 |
204,000 |
242,000 |
244,000 |
267,000 |
269,000 |
292,000 |
294,000 |
307,000 |
309,000 |
322,000 |
324,000 |
337,000 |
339,000 |
352,000 |
354,000 |
367,000 |
369,000 |
382,000 |
384,000 |
397,000 |
399,000 |
29,700 |
204,000 |
206,000 |
244,000 |
246,000 |
269,000 |
271,000 |
294,000 |
296,000 |
309,000 |
311,000 |
324,000 |
326,000 |
339,000 |
341,000 |
354,000 |
356,000 |
369,000 |
371,000 |
384,000 |
386,000 |
399,000 |
401,000 |
30,300 |
206,000 |
208,000 |
246,000 |
248,000 |
271,000 |
273,000 |
296,000 |
298,000 |
311,000 |
313,000 |
326,000 |
328,000 |
341,000 |
343,000 |
356,000 |
358,000 |
371,000 |
373,000 |
386,000 |
388,000 |
401,000 |
403,000 |
30,900 |
208,000 |
210,000 |
248,000 |
250,000 |
273,000 |
275,000 |
298,000 |
300,000 |
313,000 |
315,000 |
328,000 |
330,000 |
343,000 |
345,000 |
358,000 |
360,000 |
373,000 |
375,000 |
388,000 |
390,000 |
403,000 |
405,000 |
31,500 |
210,000 |
212,000 |
250,000 |
252,000 |
275,000 |
277,000 |
300,000 |
302,000 |
315,000 |
317,000 |
330,000 |
332,000 |
345,000 |
347,000 |
360,000 |
362,000 |
375,000 |
377,000 |
390,000 |
392,000 |
405,000 |
407,000 |
32,100 |
212,000 |
214,000 |
252,000 |
254,000 |
277,000 |
279,000 |
302,000 |
304,000 |
317,000 |
319,000 |
332,000 |
334,000 |
347,000 |
349,000 |
362,000 |
364,000 |
377,000 |
379,000 |
392,000 |
394,000 |
407,000 |
409,000 |
32,700 |
214,000 |
216,000 |
254,000 |
256,000 |
279,000 |
281,000 |
304,000 |
306,000 |
319,000 |
321,000 |
334,000 |
336,000 |
349,000 |
351,000 |
364,000 |
366,000 |
379,000 |
381,000 |
394,000 |
396,000 |
409,000 |
411,000 |
33,300 |
216,000 |
218,000 |
256,000 |
258,000 |
281,000 |
283,000 |
306,000 |
308,000 |
321,000 |
323,000 |
336,000 |
338,000 |
351,000 |
353,000 |
366,000 |
368,000 |
381,000 |
383,000 |
396,000 |
398,000 |
411,000 |
413,000 |
33,900 |
218,000 |
220,000 |
258,000 |
260,000 |
283,000 |
285,000 |
308,000 |
310,000 |
323,000 |
325,000 |
338,000 |
340,000 |
353,000 |
355,000 |
368,000 |
370,000 |
383,000 |
385,000 |
398,000 |
400,000 |
413,000 |
415,000 |
34,500 |
220,000 |
222,000 |
260,000 |
262,000 |
285,000 |
287,000 |
310,000 |
312,000 |
325,000 |
327,000 |
340,000 |
342,000 |
355,000 |
357,000 |
370,000 |
372,000 |
385,000 |
387,000 |
400,000 |
402,000 |
415,000 |
417,000 |
35,100 |
222,000 |
224,000 |
262,000 |
264,000 |
287,000 |
289,000 |
312,000 |
314,000 |
327,000 |
329,000 |
342,000 |
344,000 |
357,000 |
359,000 |
372,000 |
374,000 |
387,000 |
389,000 |
402,000 |
404,000 |
417,000 |
419,000 |
35,700 |
224,000 |
226,000 |
264,000 |
266,000 |
289,000 |
291,000 |
314,000 |
316,000 |
329,000 |
331,000 |
344,000 |
346,000 |
359,000 |
361,000 |
374,000 |
376,000 |
389,000 |
391,000 |
404,000 |
406,000 |
419,000 |
421,000 |
36,300 |
226,000 |
228,000 |
266,000 |
268,000 |
291,000 |
293,000 |
316,000 |
318,000 |
331,000 |
333,000 |
346,000 |
348,000 |
361,000 |
363,000 |
376,000 |
378,000 |
391,000 |
393,000 |
406,000 |
408,000 |
421,000 |
423,000 |
36,900 |
228,000 |
230,000 |
268,000 |
270,000 |
293,000 |
295,000 |
318,000 |
320,000 |
333,000 |
335,000 |
348,000 |
350,000 |
363,000 |
365,000 |
378,000 |
380,000 |
393,000 |
395,000 |
408,000 |
410,000 |
423,000 |
425,000 |
37,500 |
230,000 |
232,000 |
270,000 |
272,000 |
295,000 |
297,000 |
320,000 |
322,000 |
335,000 |
337,000 |
350,000 |
352,000 |
365,000 |
367,000 |
380,000 |
382,000 |
395,000 |
397,000 |
410,000 |
412,000 |
425,000 |
427,000 |
38,100 |
232,000 |
234,000 |
272,000 |
274,000 |
297,000 |
299,000 |
322,000 |
324,000 |
337,000 |
339,000 |
352,000 |
354,000 |
367,000 |
369,000 |
382,000 |
384,000 |
397,000 |
399,000 |
412,000 |
414,000 |
427,000 |
429,000 |
38,700 |
234,000 |
236,000 |
274,000 |
276,000 |
299,000 |
301,000 |
324,000 |
326,000 |
339,000 |
341,000 |
354,000 |
356,000 |
369,000 |
371,000 |
384,000 |
386,000 |
399,000 |
401,000 |
414,000 |
416,000 |
429,000 |
431,000 |
39,300 |
236,000 |
238,000 |
276,000 |
278,000 |
301,000 |
303,000 |
326,000 |
328,000 |
341,000 |
343,000 |
356,000 |
358,000 |
371,000 |
373,000 |
386,000 |
388,000 |
401,000 |
403,000 |
416,000 |
418,000 |
431,000 |
433,000 |
39,900 |
238,000 |
240,000 |
278,000 |
280,000 |
303,000 |
305,000 |
328,000 |
330,000 |
343,000 |
345,000 |
358,000 |
360,000 |
373,000 |
375,000 |
388,000 |
390,000 |
403,000 |
405,000 |
418,000 |
420,000 |
433,000 |
435,000 |
40,500 |
240,000 |
242,000 |
280,000 |
282,000 |
305,000 |
307,000 |
330,000 |
332,000 |
345,000 |
347,000 |
360,000 |
362,000 |
375,000 |
377,000 |
390,000 |
392,000 |
405,000 |
407,000 |
420,000 |
422,000 |
435,000 |
437,000 |
41,100 |
242,000 |
244,000 |
282,000 |
284,000 |
307,000 |
309,000 |
332,000 |
334,000 |
347,000 |
349,000 |
362,000 |
364,000 |
377,000 |
379,000 |
392,000 |
394,000 |
407,000 |
409,000 |
422,000 |
424,000 |
437,000 |
439,000 |
41,700 |
244,000 |
246,000 |
284,000 |
286,000 |
309,000 |
311,000 |
334,000 |
336,000 |
349,000 |
351,000 |
364,000 |
366,000 |
379,000 |
381,000 |
394,000 |
396,000 |
409,000 |
411,000 |
424,000 |
426,000 |
439,000 |
441,000 |
42,300 |
246,000 |
248,000 |
286,000 |
288,000 |
311,000 |
313,000 |
336,000 |
338,000 |
351,000 |
353,000 |
366,000 |
368,000 |
381,000 |
383,000 |
396,000 |
398,000 |
411,000 |
413,000 |
426,000 |
428,000 |
441,000 |
443,000 |
42,900 |
248,000 |
250,000 |
288,000 |
290,000 |
313,000 |
315,000 |
338,000 |
340,000 |
353,000 |
355,000 |
368,000 |
370,000 |
383,000 |
385,000 |
398,000 |
400,000 |
413,000 |
415,000 |
428,000 |
430,000 |
443,000 |
445,000 |
43,500 |
250,000 |
252,000 |
290,000 |
292,000 |
315,000 |
317,000 |
340,000 |
342,000 |
355,000 |
357,000 |
370,000 |
372,000 |
385,000 |
387,000 |
400,000 |
402,000 |
415,000 |
417,000 |
430,000 |
432,000 |
445,000 |
447,000 |
44,100 |
252,000 |
254,000 |
292,000 |
294,000 |
317,000 |
319,000 |
342,000 |
344,000 |
357,000 |
359,000 |
372,000 |
374,000 |
387,000 |
389,000 |
402,000 |
404,000 |
417,000 |
419,000 |
432,000 |
434,000 |
447,000 |
449,000 |
44,700 |
254,000 |
256,000 |
294,000 |
296,000 |
319,000 |
321,000 |
344,000 |
346,000 |
359,000 |
361,000 |
374,000 |
376,000 |
389,000 |
391,000 |
404,000 |
406,000 |
419,000 |
421,000 |
434,000 |
436,000 |
449,000 |
451,000 |
45,300 |
256,000 |
258,000 |
296,000 |
298,000 |
321,000 |
323,000 |
346,000 |
348,000 |
361,000 |
363,000 |
376,000 |
378,000 |
391,000 |
393,000 |
406,000 |
408,000 |
421,000 |
423,000 |
436,000 |
438,000 |
451,000 |
453,000 |
45,900 |
258,000 |
260,000 |
298,000 |
300,000 |
323,000 |
325,000 |
348,000 |
350,000 |
363,000 |
365,000 |
378,000 |
380,000 |
393,000 |
395,000 |
408,000 |
410,000 |
423,000 |
425,000 |
438,000 |
440,000 |
453,000 |
455,000 |
46,500 |
260,000 |
262,000 |
300,000 |
302,000 |
325,000 |
327,000 |
350,000 |
352,000 |
365,000 |
367,000 |
380,000 |
382,000 |
395,000 |
397,000 |
410,000 |
412,000 |
425,000 |
427,000 |
440,000 |
442,000 |
455,000 |
457,000 |
47,100 |
262,000 |
264,000 |
302,000 |
304,000 |
327,000 |
329,000 |
352,000 |
354,000 |
367,000 |
369,000 |
382,000 |
384,000 |
397,000 |
399,000 |
412,000 |
414,000 |
427,000 |
429,000 |
442,000 |
444,000 |
457,000 |
459,000 |
47,700 |
264,000 |
266,000 |
304,000 |
306,000 |
329,000 |
331,000 |
354,000 |
356,000 |
369,000 |
371,000 |
384,000 |
386,000 |
399,000 |
401,000 |
414,000 |
416,000 |
429,000 |
431,000 |
444,000 |
446,000 |
459,000 |
461,000 |
48,300 |
266,000 |
268,000 |
306,000 |
308,000 |
331,000 |
333,000 |
356,000 |
358,000 |
371,000 |
373,000 |
386,000 |
388,000 |
401,000 |
403,000 |
416,000 |
418,000 |
431,000 |
433,000 |
446,000 |
448,000 |
461,000 |
463,000 |
48,900 |
268,000 |
270,000 |
308,000 |
310,000 |
333,000 |
335,000 |
358,000 |
360,000 |
373,000 |
375,000 |
388,000 |
390,000 |
403,000 |
405,000 |
418,000 |
420,000 |
433,000 |
435,000 |
448,000 |
450,000 |
463,000 |
465,000 |
49,500 |
270,000 |
273,000 |
310,000 |
313,000 |
335,000 |
338,000 |
360,000 |
363,000 |
375,000 |
378,000 |
390,000 |
393,000 |
405,000 |
408,000 |
420,000 |
423,000 |
435,000 |
438,000 |
450,000 |
453,000 |
465,000 |
468,000 |
50,550 |
273,000 |
276,000 |
313,000 |
316,000 |
338,000 |
341,000 |
363,000 |
366,000 |
378,000 |
381,000 |
393,000 |
396,000 |
408,000 |
411,000 |
423,000 |
426,000 |
438,000 |
441,000 |
453,000 |
456,000 |
468,000 |
471,000 |
51,600 |
276,000 |
279,000 |
316,000 |
319,000 |
341,000 |
344,000 |
366,000 |
369,000 |
381,000 |
384,000 |
396,000 |
399,000 |
411,000 |
414,000 |
426,000 |
429,000 |
441,000 |
444,000 |
456,000 |
459,000 |
471,000 |
474,000 |
52,650 |
279,000 |
282,000 |
319,000 |
322,000 |
344,000 |
347,000 |
369,000 |
372,000 |
384,000 |
387,000 |
399,000 |
402,000 |
414,000 |
417,000 |
429,000 |
432,000 |
444,000 |
447,000 |
459,000 |
462,000 |
474,000 |
477,000 |
53,700 |
282,000 |
285,000 |
322,000 |
325,000 |
347,000 |
350,000 |
372,000 |
375,000 |
387,000 |
390,000 |
402,000 |
405,000 |
417,000 |
420,000 |
432,000 |
435,000 |
447,000 |
450,000 |
462,000 |
465,000 |
477,000 |
480,000 |
54,750 |
285,000 |
288,000 |
325,000 |
328,000 |
350,000 |
353,000 |
375,000 |
378,000 |
390,000 |
393,000 |
405,000 |
408,000 |
420,000 |
423,000 |
435,000 |
438,000 |
450,000 |
453,000 |
465,000 |
468,000 |
480,000 |
483,000 |
55,800 |
288,000 |
291,000 |
328,000 |
331,000 |
353,000 |
356,000 |
378,000 |
381,000 |
393,000 |
396,000 |
408,000 |
411,000 |
423,000 |
426,000 |
438,000 |
441,000 |
453,000 |
456,000 |
468,000 |
471,000 |
483,000 |
486,000 |
56,850 |
291,000 |
294,000 |
331,000 |
334,000 |
356,000 |
359,000 |
381,000 |
384,000 |
396,000 |
399,000 |
411,000 |
414,000 |
426,000 |
429,000 |
441,000 |
444,000 |
456,000 |
459,000 |
471,000 |
474,000 |
486,000 |
489,000 |
57,900 |
294,000 |
297,000 |
334,000 |
337,000 |
359,000 |
362,000 |
384,000 |
387,000 |
399,000 |
402,000 |
414,000 |
417,000 |
429,000 |
432,000 |
444,000 |
447,000 |
459,000 |
462,000 |
474,000 |
477,000 |
489,000 |
492,000 |
58,950 |
297,000 |
300,000 |
337,000 |
340,000 |
362,000 |
365,000 |
387,000 |
390,000 |
402,000 |
405,000 |
417,000 |
420,000 |
432,000 |
435,000 |
447,000 |
450,000 |
462,000 |
465,000 |
477,000 |
480,000 |
492,000 |
495,000 |
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 |
||||||||||||
その年の給与所得控除、社会保険料控 |
除及び生命保険料控除後の給与の金額 |
|||||||||||||||||||||
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
|
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
60,000 |
300,000 |
303,000 |
340,000 |
343,000 |
365,000 |
368,000 |
390,000 |
393,000 |
405,000 |
408,000 |
420,000 |
423,000 |
435,000 |
438,000 |
450,000 |
453,000 |
465,000 |
468,000 |
480,000 |
483,000 |
495,000 |
498,000 |
61,050 |
303,000 |
306,000 |
343,000 |
346,000 |
368,000 |
371,000 |
393,000 |
396,000 |
408,000 |
411,000 |
423,000 |
426,000 |
438,000 |
441,000 |
453,000 |
456,000 |
468,000 |
471,000 |
483,000 |
486,000 |
498,000 |
501,000 |
62,100 |
306,000 |
309,000 |
346,000 |
349,000 |
371,000 |
374,000 |
396,000 |
399,000 |
411,000 |
414,000 |
426,000 |
429,000 |
441,000 |
444,000 |
456,000 |
459,000 |
471,000 |
474,000 |
486,000 |
489,000 |
501,000 |
504,000 |
63,150 |
309,000 |
312,000 |
349,000 |
352,000 |
374,000 |
377,000 |
399,000 |
402,000 |
414,000 |
417,000 |
429,000 |
432,000 |
444,000 |
447,000 |
459,000 |
462,000 |
474,000 |
477,000 |
489,000 |
492,000 |
504,000 |
507,000 |
64,200 |
312,000 |
315,000 |
352,000 |
355,000 |
377,000 |
380,000 |
402,000 |
405,000 |
417,000 |
420,000 |
432,000 |
435,000 |
447,000 |
450,000 |
462,000 |
465,000 |
477,000 |
480,000 |
492,000 |
495,000 |
507,000 |
510,000 |
65,250 |
315,000 |
318,000 |
355,000 |
358,000 |
380,000 |
383,000 |
405,000 |
408,000 |
420,000 |
423,000 |
435,000 |
438,000 |
450,000 |
453,000 |
465,000 |
468,000 |
480,000 |
483,000 |
495,000 |
498,000 |
510,000 |
513,000 |
66,300 |
318,000 |
321,000 |
358,000 |
361,000 |
383,000 |
386,000 |
408,000 |
411,000 |
423,000 |
426,000 |
438,000 |
441,000 |
453,000 |
456,000 |
468,000 |
471,000 |
483,000 |
486,000 |
498,000 |
501,000 |
513,000 |
516,000 |
67,350 |
321,000 |
324,000 |
361,000 |
364,000 |
386,000 |
389,000 |
411,000 |
414,000 |
426,000 |
429,000 |
441,000 |
444,000 |
456,000 |
459,000 |
471,000 |
474,000 |
486,000 |
489,000 |
501,000 |
504,000 |
516,000 |
519,000 |
68,400 |
324,000 |
327,000 |
364,000 |
367,000 |
389,000 |
392,000 |
414,000 |
417,000 |
429,000 |
432,000 |
444,000 |
447,000 |
459,000 |
462,000 |
474,000 |
477,000 |
489,000 |
492,000 |
504,000 |
507,000 |
519,000 |
522,000 |
69,450 |
327,000 |
330,000 |
367,000 |
370,000 |
392,000 |
395,000 |
417,000 |
420,000 |
432,000 |
435,000 |
447,000 |
450,000 |
462,000 |
465,000 |
477,000 |
480,000 |
492,000 |
495,000 |
507,000 |
510,000 |
522,000 |
525,000 |
70,500 |
330,000 |
333,000 |
370,000 |
373,000 |
395,000 |
398,000 |
420,000 |
423,000 |
435,000 |
438,000 |
450,000 |
453,000 |
465,000 |
468,000 |
480,000 |
483,000 |
495,000 |
498,000 |
510,000 |
513,000 |
525,000 |
528,000 |
71,550 |
333,000 |
336,000 |
373,000 |
376,000 |
398,000 |
401,000 |
423,000 |
426,000 |
438,000 |
441,000 |
453,000 |
456,000 |
468,000 |
471,000 |
483,000 |
486,000 |
498,000 |
501,000 |
513,000 |
516,000 |
528,000 |
531,000 |
72,600 |
336,000 |
339,000 |
376,000 |
379,000 |
401,000 |
404,000 |
426,000 |
429,000 |
441,000 |
444,000 |
456,000 |
459,000 |
471,000 |
474,000 |
486,000 |
489,000 |
501,000 |
504,000 |
516,000 |
519,000 |
531,000 |
534,000 |
73,650 |
339,000 |
342,000 |
379,000 |
382,000 |
404,000 |
407,000 |
429,000 |
432,000 |
444,000 |
447,000 |
459,000 |
462,000 |
474,000 |
477,000 |
489,000 |
492,000 |
504,000 |
507,000 |
519,000 |
522,000 |
534,000 |
537,000 |
74,700 |
342,000 |
345,000 |
382,000 |
385,000 |
407,000 |
410,000 |
432,000 |
435,000 |
447,000 |
450,000 |
462,000 |
465,000 |
477,000 |
480,000 |
492,000 |
495,000 |
507,000 |
510,000 |
522,000 |
525,000 |
537,000 |
540,000 |
75,750 |
345,000 |
348,000 |
385,000 |
388,000 |
410,000 |
413,000 |
435,000 |
438,000 |
450,000 |
453,000 |
465,000 |
468,000 |
480,000 |
483,000 |
495,000 |
498,000 |
510,000 |
513,000 |
525,000 |
528,000 |
540,000 |
543,000 |
76,800 |
348,000 |
351,000 |
388,000 |
391,000 |
413,000 |
416,000 |
438,000 |
441,000 |
453,000 |
456,000 |
468,000 |
471,000 |
483,000 |
486,000 |
498,000 |
501,000 |
513,000 |
516,000 |
528,000 |
531,000 |
543,000 |
546,000 |
77,850 |
351,000 |
354,000 |
391,000 |
394,000 |
416,000 |
419,000 |
441,000 |
444,000 |
456,000 |
459,000 |
471,000 |
474,000 |
486,000 |
489,000 |
501,000 |
504,000 |
516,000 |
519,000 |
531,000 |
534,000 |
546,000 |
549,000 |
78,900 |
354,000 |
357,000 |
394,000 |
397,000 |
419,000 |
422,000 |
444,000 |
447,000 |
459,000 |
462,000 |
474,000 |
477,000 |
489,000 |
492,000 |
504,000 |
507,000 |
519,000 |
522,000 |
534,000 |
537,000 |
549,000 |
552,000 |
79,950 |
357,000 |
360,000 |
397,000 |
400,000 |
422,000 |
425,000 |
447,000 |
450,000 |
462,000 |
465,000 |
477,000 |
480,000 |
492,000 |
495,000 |
507,000 |
510,000 |
522,000 |
525,000 |
537,000 |
540,000 |
552,000 |
555,000 |
81,000 |
360,000 |
363,000 |
400,000 |
403,000 |
425,000 |
428,000 |
450,000 |
453,000 |
465,000 |
468,000 |
480,000 |
483,000 |
495,000 |
498,000 |
510,000 |
513,000 |
525,000 |
528,000 |
540,000 |
543,000 |
555,000 |
558,000 |
82,050 |
363,000 |
366,000 |
403,000 |
406,000 |
428,000 |
431,000 |
453,000 |
456,000 |
468,000 |
471,000 |
483,000 |
486,000 |
498,000 |
501,000 |
513,000 |
516,000 |
528,000 |
531,000 |
543,000 |
546,000 |
558,000 |
561,000 |
83,100 |
366,000 |
369,000 |
406,000 |
409,000 |
431,000 |
434,000 |
456,000 |
459,000 |
471,000 |
474,000 |
486,000 |
489,000 |
501,000 |
504,000 |
516,000 |
519,000 |
531,000 |
534,000 |
546,000 |
549,000 |
561,000 |
564,000 |
84,150 |
369,000 |
372,000 |
409,000 |
412,000 |
434,000 |
437,000 |
459,000 |
462,000 |
474,000 |
477,000 |
489,000 |
492,000 |
504,000 |
507,000 |
519,000 |
522,000 |
534,000 |
537,000 |
549,000 |
552,000 |
564,000 |
567,000 |
85,300 |
372,000 |
375,000 |
412,000 |
415,000 |
437,000 |
440,000 |
462,000 |
465,000 |
477,000 |
480,000 |
492,000 |
495,000 |
507,000 |
510,000 |
522,000 |
525,000 |
537,000 |
540,000 |
552,000 |
555,000 |
567,000 |
570,000 |
86,500 |
375,000 |
378,000 |
415,000 |
418,000 |
440,000 |
443,000 |
465,000 |
468,000 |
480,000 |
483,000 |
495,000 |
498,000 |
510,000 |
513,000 |
525,000 |
528,000 |
540,000 |
543,000 |
555,000 |
558,000 |
570,000 |
573,000 |
87,700 |
378,000 |
381,000 |
418,000 |
421,000 |
443,000 |
446,000 |
468,000 |
471,000 |
483,000 |
486,000 |
498,000 |
501,000 |
513,000 |
516,000 |
528,000 |
531,000 |
543,000 |
546,000 |
558,000 |
561,000 |
573,000 |
576,000 |
88,900 |
381,000 |
384,000 |
421,000 |
424,000 |
446,000 |
449,000 |
471,000 |
474,000 |
486,000 |
489,000 |
501,000 |
504,000 |
516,000 |
519,000 |
531,000 |
534,000 |
546,000 |
549,000 |
561,000 |
564,000 |
576,000 |
579,000 |
90,100 |
384,000 |
387,000 |
424,000 |
427,000 |
449,000 |
452,000 |
474,000 |
477,000 |
489,000 |
492,000 |
504,000 |
507,000 |
519,000 |
522,000 |
534,000 |
537,000 |
549,000 |
552,000 |
564,000 |
567,000 |
579,000 |
582,000 |
91,300 |
387,000 |
390,000 |
427,000 |
430,000 |
452,000 |
455,000 |
477,000 |
480,000 |
492,000 |
495,000 |
507,000 |
510,000 |
522,000 |
525,000 |
537,000 |
540,000 |
552,000 |
555,000 |
567,000 |
570,000 |
582,000 |
585,000 |
92,500 |
390,000 |
394,000 |
430,000 |
434,000 |
455,000 |
459,000 |
480,000 |
484,000 |
495,000 |
499,000 |
510,000 |
514,000 |
525,000 |
529,000 |
540,000 |
544,000 |
555,000 |
559,000 |
570,000 |
574,000 |
585,000 |
589,000 |
94,100 |
394,000 |
398,000 |
434,000 |
438,000 |
459,000 |
463,000 |
484,000 |
488,000 |
499,000 |
503,000 |
514,000 |
518,000 |
529,000 |
533,000 |
544,000 |
548,000 |
559,000 |
563,000 |
574,000 |
578,000 |
589,000 |
593,000 |
95,700 |
398,000 |
402,000 |
438,000 |
442,000 |
463,000 |
467,000 |
488,000 |
492,000 |
503,000 |
507,000 |
518,000 |
522,000 |
533,000 |
537,000 |
548,000 |
552,000 |
563,000 |
567,000 |
578,000 |
582,000 |
593,000 |
597,000 |
97,300 |
402,000 |
406,000 |
442,000 |
446,000 |
467,000 |
471,000 |
492,000 |
496,000 |
507,000 |
511,000 |
522,000 |
526,000 |
537,000 |
541,000 |
552,000 |
556,000 |
567,000 |
571,000 |
582,000 |
586,000 |
597,000 |
601,000 |
98,900 |
406,000 |
410,000 |
446,000 |
450,000 |
471,000 |
475,000 |
496,000 |
500,000 |
511,000 |
515,000 |
526,000 |
530,000 |
541,000 |
545,000 |
556,000 |
560,000 |
571,000 |
575,000 |
586,000 |
590,000 |
601,000 |
605,000 |
100,500 |
410,000 |
414,000 |
450,000 |
454,000 |
475,000 |
479,000 |
500,000 |
504,000 |
515,000 |
519,000 |
530,000 |
534,000 |
545,000 |
549,000 |
560,000 |
564,000 |
575,000 |
579,000 |
590,000 |
594,000 |
605,000 |
609,000 |
102,100 |
414,000 |
418,000 |
454,000 |
458,000 |
479,000 |
483,000 |
504,000 |
508,000 |
519,000 |
523,000 |
534,000 |
538,000 |
549,000 |
553,000 |
564,000 |
568,000 |
579,000 |
583,000 |
594,000 |
598,000 |
609,000 |
613,000 |
103,700 |
418,000 |
422,000 |
458,000 |
462,000 |
483,000 |
487,000 |
508,000 |
512,000 |
523,000 |
527,000 |
538,000 |
542,000 |
553,000 |
557,000 |
568,000 |
572,000 |
583,000 |
587,000 |
598,000 |
602,000 |
613,000 |
617,000 |
105,300 |
422,000 |
426,000 |
462,000 |
466,000 |
487,000 |
491,000 |
512,000 |
516,000 |
527,000 |
531,000 |
542,000 |
546,000 |
557,000 |
561,000 |
572,000 |
576,000 |
587,000 |
591,000 |
602,000 |
606,000 |
617,000 |
621,000 |
106,900 |
426,000 |
430,000 |
466,000 |
470,000 |
491,000 |
495,000 |
516,000 |
520,000 |
531,000 |
535,000 |
546,000 |
550,000 |
561,000 |
565,000 |
576,000 |
580,000 |
591,000 |
595,000 |
606,000 |
610,000 |
621,000 |
625,000 |
108,500 |
430,000 |
434,000 |
470,000 |
474,000 |
495,000 |
499,000 |
520,000 |
524,000 |
535,000 |
539,000 |
550,000 |
554,000 |
565,000 |
569,000 |
580,000 |
584,000 |
595,000 |
599,000 |
610,000 |
614,000 |
625,000 |
629,000 |
110,100 |
434,000 |
438,000 |
474,000 |
478,000 |
499,000 |
503,000 |
524,000 |
528,000 |
539,000 |
543,000 |
554,000 |
558,000 |
569,000 |
573,000 |
584,000 |
588,000 |
599,000 |
603,000 |
614,000 |
618,000 |
629,000 |
633,000 |
111,700 |
438,000 |
442,000 |
478,000 |
482,000 |
503,000 |
507,000 |
528,000 |
532,000 |
543,000 |
547,000 |
558,000 |
562,000 |
573,000 |
577,000 |
588,000 |
592,000 |
603,000 |
607,000 |
618,000 |
622,000 |
633,000 |
637,000 |
113,300 |
442,000 |
446,000 |
482,000 |
486,000 |
507,000 |
511,000 |
532,000 |
536,000 |
547,000 |
551,000 |
562,000 |
566,000 |
577,000 |
581,000 |
592,000 |
596,000 |
607,000 |
611,000 |
622,000 |
626,000 |
637,000 |
641,000 |
114,900 |
446,000 |
450,000 |
486,000 |
490,000 |
511,000 |
515,000 |
536,000 |
540,000 |
551,000 |
555,000 |
566,000 |
570,000 |
581,000 |
585,000 |
596,000 |
600,000 |
611,000 |
615,000 |
626,000 |
630,000 |
641,000 |
645,000 |
116,500 |
450,000 |
454,000 |
490,000 |
494,000 |
515,000 |
519,000 |
540,000 |
544,000 |
555,000 |
559,000 |
570,000 |
574,000 |
585,000 |
589,000 |
600,000 |
604,000 |
615,000 |
619,000 |
630,000 |
634,000 |
645,000 |
649,000 |
118,100 |
454,000 |
458,000 |
494,000 |
498,000 |
519,000 |
523,000 |
544,000 |
548,000 |
559,000 |
563,000 |
574,000 |
578,000 |
589,000 |
593,000 |
604,000 |
608,000 |
619,000 |
623,000 |
634,000 |
638,000 |
649,000 |
653,000 |
119,700 |
458,000 |
462,000 |
498,000 |
502,000 |
523,000 |
527,000 |
548,000 |
552,000 |
563,000 |
567,000 |
578,000 |
582,000 |
593,000 |
597,000 |
608,000 |
612,000 |
623,000 |
627,000 |
638,000 |
642,000 |
653,000 |
657,000 |
121,300 |
462,000 |
466,000 |
502,000 |
506,000 |
527,000 |
531,000 |
552,000 |
556,000 |
567,000 |
571,000 |
582,000 |
586,000 |
597,000 |
601,000 |
612,000 |
616,000 |
627,000 |
631,000 |
642,000 |
646,000 |
657,000 |
661,000 |
122,900 |
466,000 |
470,000 |
506,000 |
510,000 |
531,000 |
535,000 |
556,000 |
560,000 |
571,000 |
575,000 |
586,000 |
590,000 |
601,000 |
605,000 |
616,000 |
620,000 |
631,000 |
635,000 |
646,000 |
650,000 |
661,000 |
665,000 |
124,500 |
470,000 |
474,000 |
510,000 |
514,000 |
535,000 |
539,000 |
560,000 |
564,000 |
575,000 |
579,000 |
590,000 |
594,000 |
605,000 |
609,000 |
620,000 |
624,000 |
635,000 |
639,000 |
650,000 |
654,000 |
665,000 |
669,000 |
126,100 |
474,000 |
478,000 |
514,000 |
518,000 |
539,000 |
543,000 |
564,000 |
568,000 |
579,000 |
583,000 |
594,000 |
598,000 |
609,000 |
613,000 |
624,000 |
628,000 |
639,000 |
643,000 |
654,000 |
658,000 |
669,000 |
673,000 |
127,700 |
478,000 |
482,000 |
518,000 |
522,000 |
543,000 |
547,000 |
568,000 |
572,000 |
583,000 |
587,000 |
598,000 |
602,000 |
613,000 |
617,000 |
628,000 |
632,000 |
643,000 |
647,000 |
658,000 |
662,000 |
673,000 |
677,000 |
129,300 |
482,000 |
486,000 |
522,000 |
526,000 |
547,000 |
551,000 |
572,000 |
576,000 |
587,000 |
591,000 |
602,000 |
606,000 |
617,000 |
621,000 |
632,000 |
636,000 |
647,000 |
651,000 |
662,000 |
666,000 |
677,000 |
681,000 |
130,900 |
486,000 |
490,000 |
526,000 |
530,000 |
551,000 |
555,000 |
576,000 |
580,000 |
591,000 |
595,000 |
606,000 |
610,000 |
621,000 |
625,000 |
636,000 |
640,000 |
651,000 |
655,000 |
666,000 |
670,000 |
681,000 |
685,000 |
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 |
||||||||||||
その年の給与所得控除、社会保険料控 |
除及び生命保険料控除後の給与の金額 |
|||||||||||||||||||||
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
|
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
132,500 |
490,000 |
494,000 |
530,000 |
534,000 |
555,000 |
559,000 |
580,000 |
584,000 |
595,000 |
599,000 |
610,000 |
614,000 |
625,000 |
629,000 |
640,000 |
644,000 |
655,000 |
659,000 |
670,000 |
674,000 |
685,000 |
689,000 |
134,100 |
494,000 |
498,000 |
534,000 |
538,000 |
559,000 |
563,000 |
584,000 |
588,000 |
599,000 |
603,000 |
614,000 |
618,000 |
629,000 |
633,000 |
644,000 |
648,000 |
659,000 |
663,000 |
674,000 |
678,000 |
689,000 |
693,000 |
135,700 |
498,000 |
502,000 |
538,000 |
542,000 |
563,000 |
567,000 |
588,000 |
592,000 |
603,000 |
607,000 |
618,000 |
622,000 |
633,000 |
637,000 |
648,000 |
652,000 |
663,000 |
667,000 |
678,000 |
682,000 |
693,000 |
697,000 |
137,300 |
502,000 |
506,000 |
542,000 |
546,000 |
567,000 |
571,000 |
592,000 |
596,000 |
607,000 |
611,000 |
622,000 |
626,000 |
637,000 |
641,000 |
652,000 |
656,000 |
667,000 |
671,000 |
682,000 |
686,000 |
697,000 |
701,000 |
138,900 |
506,000 |
510,000 |
546,000 |
550,000 |
571,000 |
575,000 |
596,000 |
600,000 |
611,000 |
615,000 |
626,000 |
630,000 |
641,000 |
645,000 |
656,000 |
660,000 |
671,000 |
675,000 |
686,000 |
690,000 |
701,000 |
705,000 |
140,500 |
510,000 |
514,000 |
550,000 |
554,000 |
575,000 |
579,000 |
600,000 |
604,000 |
615,000 |
619,000 |
630,000 |
634,000 |
645,000 |
649,000 |
660,000 |
664,000 |
675,000 |
679,000 |
690,000 |
694,000 |
705,000 |
709,000 |
142,100 |
514,000 |
518,000 |
554,000 |
558,000 |
579,000 |
583,000 |
604,000 |
608,000 |
619,000 |
623,000 |
634,000 |
638,000 |
649,000 |
653,000 |
664,000 |
668,000 |
679,000 |
683,000 |
694,000 |
698,000 |
709,000 |
713,000 |
143,700 |
518,000 |
522,000 |
558,000 |
562,000 |
583,000 |
587,000 |
608,000 |
612,000 |
623,000 |
627,000 |
638,000 |
642,000 |
653,000 |
657,000 |
668,000 |
672,000 |
683,000 |
687,000 |
698,000 |
702,000 |
713,000 |
717,000 |
145,300 |
522,000 |
526,000 |
562,000 |
566,000 |
587,000 |
591,000 |
612,000 |
616,000 |
627,000 |
631,000 |
642,000 |
646,000 |
657,000 |
661,000 |
672,000 |
676,000 |
687,000 |
691,000 |
702,000 |
706,000 |
717,000 |
721,000 |
146,900 |
526,000 |
530,000 |
566,000 |
570,000 |
591,000 |
595,000 |
616,000 |
620,000 |
631,000 |
635,000 |
646,000 |
650,000 |
661,000 |
665,000 |
676,000 |
680,000 |
691,000 |
695,000 |
706,000 |
710,000 |
721,000 |
725,000 |
148,500 |
530,000 |
534,000 |
570,000 |
574,000 |
595,000 |
599,000 |
620,000 |
624,000 |
635,000 |
639,000 |
650,000 |
654,000 |
665,000 |
669,000 |
680,000 |
684,000 |
695,000 |
699,000 |
710,000 |
714,000 |
725,000 |
729,000 |
150,100 |
534,000 |
538,000 |
574,000 |
578,000 |
599,000 |
603,000 |
624,000 |
628,000 |
639,000 |
643,000 |
654,000 |
658,000 |
669,000 |
673,000 |
684,000 |
688,000 |
699,000 |
703,000 |
714,000 |
718,000 |
729,000 |
733,000 |
151,700 |
538,000 |
542,000 |
578,000 |
582,000 |
603,000 |
607,000 |
628,000 |
632,000 |
643,000 |
647,000 |
658,000 |
662,000 |
673,000 |
677,000 |
688,000 |
692,000 |
703,000 |
707,000 |
718,000 |
722,000 |
733,000 |
737,000 |
153,300 |
542,000 |
546,000 |
582,000 |
586,000 |
607,000 |
611,000 |
632,000 |
636,000 |
647,000 |
651,000 |
662,000 |
666,000 |
677,000 |
681,000 |
692,000 |
696,000 |
707,000 |
711,000 |
722,000 |
726,000 |
737,000 |
741,000 |
154,900 |
546,000 |
550,000 |
586,000 |
590,000 |
611,000 |
615,000 |
636,000 |
640,000 |
651,000 |
655,000 |
666,000 |
670,000 |
681,000 |
685,000 |
696,000 |
700,000 |
711,000 |
715,000 |
726,000 |
730,000 |
741,000 |
745,000 |
156,500 |
550,000 |
555,000 |
590,000 |
595,000 |
615,000 |
620,000 |
640,000 |
645,000 |
655,000 |
660,000 |
670,000 |
675,000 |
685,000 |
690,000 |
700,000 |
705,000 |
715,000 |
720,000 |
730,000 |
735,000 |
745,000 |
750,000 |
158,500 |
555,000 |
560,000 |
595,000 |
600,000 |
620,000 |
625,000 |
645,000 |
650,000 |
660,000 |
665,000 |
675,000 |
680,000 |
690,000 |
695,000 |
705,000 |
710,000 |
720,000 |
725,000 |
735,000 |
740,000 |
750,000 |
755,000 |
160,500 |
560,000 |
565,000 |
600,000 |
605,000 |
625,000 |
630,000 |
650,000 |
655,000 |
665,000 |
670,000 |
680,000 |
685,000 |
695,000 |
700,000 |
710,000 |
715,000 |
725,000 |
730,000 |
740,000 |
745,000 |
755,000 |
760,000 |
162,500 |
565,000 |
570,000 |
605,000 |
610,000 |
630,000 |
635,000 |
655,000 |
660,000 |
670,000 |
675,000 |
685,000 |
690,000 |
700,000 |
705,000 |
715,000 |
720,000 |
730,000 |
735,000 |
745,000 |
750,000 |
760,000 |
765,000 |
164,500 |
570,000 |
575,000 |
610,000 |
615,000 |
635,000 |
640,000 |
660,000 |
665,000 |
675,000 |
680,000 |
690,000 |
695,000 |
705,000 |
710,000 |
720,000 |
725,000 |
735,000 |
740,000 |
750,000 |
755,000 |
765,000 |
770,000 |
166,750 |
575,000 |
580,000 |
615,000 |
620,000 |
640,000 |
645,000 |
665,000 |
670,000 |
680,000 |
685,000 |
695,000 |
700,000 |
710,000 |
715,000 |
725,000 |
730,000 |
740,000 |
745,000 |
755,000 |
760,000 |
770,000 |
775,000 |
169,000 |
580,000 |
585,000 |
620,000 |
625,000 |
645,000 |
650,000 |
670,000 |
675,000 |
685,000 |
690,000 |
700,000 |
705,000 |
715,000 |
720,000 |
730,000 |
735,000 |
745,000 |
750,000 |
760,000 |
765,000 |
775,000 |
780,000 |
171,250 |
585,000 |
590,000 |
625,000 |
630,000 |
650,000 |
655,000 |
675,000 |
680,000 |
690,000 |
695,000 |
705,000 |
710,000 |
720,000 |
725,000 |
735,000 |
740,000 |
750,000 |
755,000 |
765,000 |
770,000 |
780,000 |
785,000 |
173,500 |
590,000 |
595,000 |
630,000 |
635,000 |
655,000 |
660,000 |
680,000 |
685,000 |
695,000 |
700,000 |
710,000 |
715,000 |
725,000 |
730,000 |
740,000 |
745,000 |
755,000 |
760,000 |
770,000 |
775,000 |
785,000 |
790,000 |
175,750 |
595,000 |
600,000 |
635,000 |
640,000 |
660,000 |
665,000 |
685,000 |
690,000 |
700,000 |
705,000 |
715,000 |
720,000 |
730,000 |
735,000 |
745,000 |
750,000 |
760,000 |
765,000 |
775,000 |
780,000 |
790,000 |
795,000 |
178,000 |
600,000 |
605,000 |
640,000 |
645,000 |
665,000 |
670,000 |
690,000 |
695,000 |
705,000 |
710,000 |
720,000 |
725,000 |
735,000 |
740,000 |
750,000 |
755,000 |
765,000 |
770,000 |
780,000 |
785,000 |
795,000 |
800,000 |
180,250 |
605,000 |
610,000 |
645,000 |
650,000 |
670,000 |
675,000 |
695,000 |
700,000 |
710,000 |
715,000 |
725,000 |
730,000 |
740,000 |
745,000 |
755,000 |
760,000 |
770,000 |
775,000 |
785,000 |
790,000 |
800,000 |
805,000 |
182,500 |
610,000 |
615,000 |
650,000 |
655,000 |
675,000 |
680,000 |
700,000 |
705,000 |
715,000 |
720,000 |
730,000 |
735,000 |
745,000 |
750,000 |
760,000 |
765,000 |
775,000 |
780,000 |
790,000 |
795,000 |
805,000 |
810,000 |
184,750 |
615,000 |
620,000 |
655,000 |
660,000 |
680,000 |
685,000 |
705,000 |
710,000 |
720,000 |
725,000 |
735,000 |
740,000 |
750,000 |
755,000 |
765,000 |
770,000 |
780,000 |
785,000 |
795,000 |
800,000 |
810,000 |
815,000 |
187,000 |
620,000 |
625,000 |
660,000 |
665,000 |
685,000 |
690,000 |
710,000 |
715,000 |
725,000 |
730,000 |
740,000 |
745,000 |
755,000 |
760,000 |
770,000 |
775,000 |
785,000 |
790,000 |
800,000 |
805,000 |
815,000 |
820,000 |
189,250 |
625,000 |
630,000 |
665,000 |
670,000 |
690,000 |
695,000 |
715,000 |
720,000 |
730,000 |
735,000 |
745,000 |
750,000 |
760,000 |
765,000 |
775,000 |
780,000 |
790,000 |
795,000 |
805,000 |
810,000 |
820,000 |
825,000 |
191,500 |
630,000 |
635,000 |
670,000 |
675,000 |
695,000 |
700,000 |
720,000 |
725,000 |
735,000 |
740,000 |
750,000 |
755,000 |
765,000 |
770,000 |
780,000 |
785,000 |
795,000 |
800,000 |
810,000 |
815,000 |
825,000 |
830,000 |
193,750 |
635,000 |
640,000 |
675,000 |
680,000 |
700,000 |
705,000 |
725,000 |
730,000 |
740,000 |
745,000 |
755,000 |
760,000 |
770,000 |
775,000 |
785,000 |
790,000 |
800,000 |
805,000 |
815,000 |
820,000 |
830,000 |
835,000 |
196,000 |
640,000 |
645,000 |
680,000 |
685,000 |
705,000 |
710,000 |
730,000 |
735,000 |
745,000 |
750,000 |
760,000 |
765,000 |
775,000 |
780,000 |
790,000 |
795,000 |
805,000 |
810,000 |
820,000 |
825,000 |
835,000 |
840,000 |
198,250 |
645,000 |
650,000 |
685,000 |
690,000 |
710,000 |
715,000 |
735,000 |
740,000 |
750,000 |
755,000 |
765,000 |
770,000 |
780,000 |
785,000 |
795,000 |
800,000 |
810,000 |
815,000 |
825,000 |
830,000 |
840,000 |
845,000 |
200,500 |
650,000 |
655,000 |
690,000 |
695,000 |
715,000 |
720,000 |
740,000 |
745,000 |
755,000 |
760,000 |
770,000 |
775,000 |
785,000 |
790,000 |
800,000 |
805,000 |
815,000 |
820,000 |
830,000 |
835,000 |
845,000 |
850,000 |
202,750 |
655,000 |
660,000 |
695,000 |
700,000 |
720,000 |
725,000 |
745,000 |
750,000 |
760,000 |
765,000 |
775,000 |
780,000 |
790,000 |
795,000 |
805,000 |
810,000 |
820,000 |
825,000 |
835,000 |
840,000 |
850,000 |
855,000 |
205,000 |
660,000 |
665,000 |
700,000 |
705,000 |
725,000 |
730,000 |
750,000 |
755,000 |
765,000 |
770,000 |
780,000 |
785,000 |
795,000 |
800,000 |
810,000 |
815,000 |
825,000 |
830,000 |
840,000 |
845,000 |
855,000 |
860,000 |
207,250 |
665,000 |
670,000 |
705,000 |
710,000 |
730,000 |
735,000 |
755,000 |
760,000 |
770,000 |
775,000 |
785,000 |
790,000 |
800,000 |
805,000 |
815,000 |
820,000 |
830,000 |
835,000 |
845,000 |
850,000 |
860,000 |
865,000 |
209,500 |
670,000 |
675,000 |
710,000 |
715,000 |
735,000 |
740,000 |
760,000 |
765,000 |
775,000 |
780,000 |
790,000 |
795,000 |
805,000 |
810,000 |
820,000 |
825,000 |
835,000 |
840,000 |
850,000 |
855,000 |
865,000 |
870,000 |
211,750 |
675,000 |
680,000 |
715,000 |
720,000 |
740,000 |
745,000 |
765,000 |
770,000 |
780,000 |
785,000 |
795,000 |
800,000 |
810,000 |
815,000 |
825,000 |
830,000 |
840,000 |
845,000 |
855,000 |
860,000 |
870,000 |
875,000 |
214,000 |
680,000 |
685,000 |
720,000 |
725,000 |
745,000 |
750,000 |
770,000 |
775,000 |
785,000 |
790,000 |
800,000 |
805,000 |
815,000 |
820,000 |
830,000 |
835,000 |
845,000 |
850,000 |
860,000 |
865,000 |
875,000 |
880,000 |
216,250 |
685,000 |
690,000 |
725,000 |
730,000 |
750,000 |
755,000 |
775,000 |
780,000 |
790,000 |
795,000 |
805,000 |
810,000 |
820,000 |
825,000 |
835,000 |
840,000 |
850,000 |
855,000 |
865,000 |
870,000 |
880,000 |
885,000 |
218,500 |
690,000 |
695,000 |
730,000 |
735,000 |
755,000 |
760,000 |
780,000 |
785,000 |
795,000 |
800,000 |
810,000 |
815,000 |
825,000 |
830,000 |
840,000 |
845,000 |
855,000 |
860,000 |
870,000 |
875,000 |
885,000 |
890,000 |
220,750 |
695,000 |
700,000 |
735,000 |
740,000 |
760,000 |
765,000 |
785,000 |
790,000 |
800,000 |
805,000 |
815,000 |
820,000 |
830,000 |
835,000 |
845,000 |
850,000 |
860,000 |
865,000 |
875,000 |
880,000 |
890,000 |
895,000 |
223,000 |
700,000 |
705,000 |
740,000 |
745,000 |
765,000 |
770,000 |
790,000 |
795,000 |
805,000 |
810,000 |
820,000 |
825,000 |
835,000 |
840,000 |
850,000 |
855,000 |
865,000 |
870,000 |
880,000 |
885,000 |
895,000 |
900,000 |
225,250 |
705,000 |
710,000 |
745,000 |
750,000 |
770,000 |
775,000 |
795,000 |
800,000 |
810,000 |
815,000 |
825,000 |
830,000 |
840,000 |
845,000 |
855,000 |
860,000 |
870,000 |
875,000 |
885,000 |
890,000 |
900,000 |
905,000 |
227,500 |
710,000 |
715,000 |
750,000 |
755,000 |
775,000 |
780,000 |
800,000 |
805,000 |
815,000 |
820,000 |
830,000 |
835,000 |
845,000 |
850,000 |
860,000 |
865,000 |
875,000 |
880,000 |
890,000 |
895,000 |
905,000 |
910,000 |
229,750 |
715,000 |
720,000 |
755,000 |
760,000 |
780,000 |
785,000 |
805,000 |
810,000 |
820,000 |
825,000 |
835,000 |
840,000 |
850,000 |
855,000 |
865,000 |
870,000 |
880,000 |
885,000 |
895,000 |
900,000 |
910,000 |
915,000 |
232,000 |
720,000円 |
760,000円 |
785,000円 |
810,000円 |
825,000円 |
840,000円 |
855,000円 |
870,000円 |
885,000円 |
900,000円 |
915,000円 |
上欄によつて税額が求められない場合 |
(イ) |
その年の給与所得控除、社会保険料控除及び生命保険料控除後の給与の金額から、扶養親族の数に応じて認められる扶養控除額を控除した残額が720,000円以下で、且つ、扶養親族の数が10人をこえる場合には、当該給与所得控除、社会保険料控除及び生命保険料控除後の給与の金額から、15,000円に10人をこえる扶養親族の数を乗じて計算した金額を控除し、扶養親族の数が10人である場合の「その年の給与所得控除、社会保険料控除及び生命保険料控除後の給与の金額」欄において、その控除後の金額の該当する行の「税額」欄に記載されている金額 |
||
(ロ) |
上記の残額が720,000円をこえる場合には、当該残額について、次の区分に応じて計算した金額 |
|||
税額 |
当該残額 |
|||
当該残額に45%を乗じて算出した金額から92,000円を控除した金額 |
720,000円超 |
1,070,000円未満 |
||
当該残額に50%を乗じて算出した金額から145,500円を控除した金額 |
1,070,000円以上 |
2,070,000円未満 |
||
当該残額に55%を乗じて算出した金額から249,000円を控除した金額 |
2,070,000円以上 |
3,070,000円未満 |
||
当該残額に60%を乗じて算出した金額から402,500円を控除した金額 |
3,070,000円以上 |
5,070,000円未満 |
||
当該残額に65%を乗じて算出した金額から656,000円を控除した金額 |
5,070,000円以上 |
|||
その者が不具者、老年者、寡婦又は勤労学生である場合には、これらの一に該当するごとに、4,000円(これらの一に該当する場合で遺族等援護法の規定による障害年金又は遺族年金を受ける者であるときは、6,000円)を、扶養親族である不具者がある場合には、当該不具者1人につき4,000円を、上の各欄によつて求めた税額から控除した金額 |
給与の金額 |
給与所得控除後の給与の金額 |
給与の金額 |
給与所得控除後の給与の金額 |
給与の金額 |
給与所得控除後の給与の金額 |
給与の金額 |
給与所得控除後の給与の金額 |
||||
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
||||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
71,180円未満 |
60,500円未満 |
93,000 |
93,500 |
79,050 |
131,000 |
132,000 |
111,350 |
176,000 |
177,000 |
149,600 |
|
71,180 |
71,500 |
60,503 |
93,500 |
94,000 |
79,475 |
132,000 |
133,000 |
112,200 |
177,000 |
178,000 |
150,450 |
71,500 |
72,000 |
60,775 |
94,000 |
94,500 |
79,900 |
133,000 |
134,000 |
113,050 |
178,000 |
179,000 |
151,300 |
72,000 |
72,500 |
61,200 |
94,500 |
95,000 |
80,325 |
134,000 |
135,000 |
113,900 |
179,000 |
180,000 |
152,150 |
72,500 |
73,000 |
61,625 |
95,000 |
95,500 |
80,750 |
135,000 |
136,000 |
114,750 |
180,000 |
181,000 |
153,000 |
73,000 |
73,500 |
62,050 |
95,500 |
96,000 |
81,175 |
136,000 |
137,000 |
115,600 |
181,000 |
182,000 |
153,850 |
73,500 |
74,000 |
62,475 |
96,000 |
96,500 |
81,600 |
137,000 |
138,000 |
116,450 |
182,000 |
183,000 |
154,700 |
74,000 |
74,500 |
62,900 |
96,500 |
97,000 |
82,025 |
138,000 |
139,000 |
117,300 |
183,000 |
184,000 |
155,550 |
74,500 |
75,000 |
63,325 |
97,000 |
97,500 |
82,450 |
139,000 |
140,000 |
118,150 |
184,000 |
185,000 |
156,400 |
75,000 |
75,500 |
63,750 |
97,500 |
98,000 |
82,875 |
140,000 |
141,000 |
119,000 |
185,000 |
186,000 |
157,250 |
75,500 |
76,000 |
64,175 |
98,000 |
98,500 |
83,300 |
141,000 |
142,000 |
119,850 |
186,000 |
187,000 |
158,100 |
76,000 |
76,500 |
64,600 |
98,500 |
99,000 |
83,725 |
142,000 |
143,000 |
120,700 |
187,000 |
188,000 |
158,950 |
76,500 |
77,000 |
65,025 |
99,000 |
99,500 |
84,150 |
143,000 |
144,000 |
121,550 |
188,000 |
189,000 |
159,800 |
77,000 |
77,500 |
65,450 |
99,500 |
100,000 |
84,575 |
144,000 |
145,000 |
122,400 |
189,000 |
190,000 |
160,650 |
77,500 |
78,000 |
65,875 |
100,000 |
101,000 |
85,000 |
145,000 |
146,000 |
123,250 |
190,000 |
191,000 |
161,500 |
78,000 |
78,500 |
66,300 |
101,000 |
102,000 |
85,850 |
146,000 |
147,000 |
124,100 |
191,000 |
192,000 |
162,350 |
78,500 |
79,000 |
66,725 |
102,000 |
103,000 |
86,700 |
147,000 |
148,000 |
124,950 |
192,000 |
193,000 |
163,200 |
79,000 |
79,500 |
67,150 |
103,000 |
104,000 |
87,550 |
148,000 |
149,000 |
125,800 |
193,000 |
194,000 |
164,050 |
79,500 |
80,000 |
67,575 |
104,000 |
105,000 |
88,400 |
149,000 |
150,000 |
126,650 |
194,000 |
195,000 |
164,900 |
80,000 |
80,500 |
68,000 |
105,000 |
106,000 |
89,250 |
150,000 |
151,000 |
127,500 |
195,000 |
196,000 |
165,750 |
80,500 |
81,000 |
68,425 |
106,000 |
107,000 |
90,100 |
151,000 |
152,000 |
128,350 |
196,000 |
197,000 |
166,600 |
81,000 |
81,500 |
68,850 |
107,000 |
108,000 |
90,950 |
152,000 |
153,000 |
129,200 |
197,000 |
198,000 |
167,450 |
81,500 |
82,000 |
69,275 |
108,000 |
109,000 |
91,800 |
153,000 |
154,000 |
130,050 |
198,000 |
199,000 |
168,300 |
82,000 |
82,500 |
69,700 |
109,000 |
110,000 |
92,650 |
154,000 |
155,000 |
130,900 |
199,000 |
200,000 |
169,150 |
82,500 |
83,000 |
70,125 |
110,000 |
111,000 |
93,500 |
155,000 |
156,000 |
131,750 |
200,000 |
201,000 |
170,000 |
83,000 |
83,500 |
70,550 |
111,000 |
112,000 |
94,350 |
156,000 |
157,000 |
132,600 |
201,000 |
202,000 |
170,850 |
83,500 |
84,000 |
70,975 |
112,000 |
113,000 |
95,200 |
157,000 |
158,000 |
133,450 |
202,000 |
203,000 |
171,700 |
84,000 |
84,500 |
71,400 |
113,000 |
114,000 |
96,050 |
158,000 |
159,000 |
134,300 |
203,000 |
204,000 |
172,550 |
84,500 |
85,000 |
71,825 |
114,000 |
115,000 |
96,900 |
159,000 |
160,000 |
135,150 |
204,000 |
205,000 |
173,400 |
85,000 |
85,500 |
72,250 |
115,000 |
116,000 |
97,750 |
160,000 |
161,000 |
136,000 |
205,000 |
206,000 |
174,250 |
85,500 |
86,000 |
72,675 |
116,000 |
117,000 |
98,600 |
161,000 |
162,000 |
136,850 |
206,000 |
207,000 |
175,100 |
86,000 |
86,500 |
73,100 |
117,000 |
118,000 |
99,450 |
162,000 |
163,000 |
137,700 |
207,000 |
208,000 |
175,950 |
86,500 |
87,000 |
73,525 |
118,000 |
119,000 |
100,300 |
163,000 |
164,000 |
138,550 |
208,000 |
209,000 |
176,800 |
87,000 |
87,500 |
73,950 |
119,000 |
120,000 |
101,150 |
164,000 |
165,000 |
139,400 |
209,000 |
210,000 |
177,650 |
87,500 |
88,000 |
74,375 |
120,000 |
121,000 |
102,000 |
165,000 |
166,000 |
140,250 |
210,000 |
211,000 |
178,500 |
88,000 |
88,500 |
74,800 |
121,000 |
122,000 |
102,850 |
166,000 |
167,000 |
141,100 |
211,000 |
212,000 |
179,350 |
88,500 |
89,000 |
75,225 |
122,000 |
123,000 |
103,700 |
167,000 |
168,000 |
141,950 |
212,000 |
213,000 |
180,200 |
89,000 |
89,500 |
75,650 |
123,000 |
124,000 |
104,550 |
168,000 |
169,000 |
142,800 |
213,000 |
214,000 |
181,050 |
89,500 |
90,000 |
76,075 |
124,000 |
125,000 |
105,400 |
169,000 |
170,000 |
143,650 |
214,000 |
215,000 |
181,900 |
90,000 |
90,500 |
76,500 |
125,000 |
126,000 |
106,250 |
170,000 |
171,000 |
144,500 |
215,000 |
216,000 |
182,750 |
90,500 |
91,000 |
76,925 |
126,000 |
127,000 |
107,100 |
171,000 |
172,000 |
145,350 |
216,000 |
217,000 |
183,600 |
91,000 |
91,500 |
77,350 |
127,000 |
128,000 |
107,950 |
172,000 |
173,000 |
146,200 |
217,000 |
218,000 |
184,450 |
91,500 |
92,000 |
77,775 |
128,000 |
129,000 |
108,800 |
173,000 |
174,000 |
147,050 |
218,000 |
219,000 |
185,300 |
92,000 |
92,500 |
78,200 |
129,000 |
130,000 |
109,650 |
174,000 |
175,000 |
147,900 |
219,000 |
220,000 |
186,150 |
92,500 |
93,000 |
78,625 |
130,000 |
131,000 |
110,500 |
175,000 |
176,000 |
148,750 |
220,000 |
221,000 |
187,000 |
給与の金額 |
給与所得控除後の給与の金額 |
給与の金額 |
給与所得控除後の給与の金額 |
給与の金額 |
給与所得控除後の給与の金額 |
給与の金額 |
給与所得控除後の給与の金額 |
||||
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
||||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
221,000 |
222,000 |
187,850 |
241,000 |
242,000 |
204,850 |
261,000 |
262,000 |
221,850 |
281,000 |
282,000 |
238,850 |
222,000 |
223,000 |
188,700 |
242,000 |
243,000 |
205,700 |
262,000 |
263,000 |
222,700 |
282,000 |
283,000 |
239,700 |
223,000 |
224,000 |
189,550 |
243,000 |
244,000 |
206,550 |
263,000 |
264,000 |
223,550 |
283,000 |
284,000 |
240,550 |
224,000 |
225,000 |
190,400 |
244,000 |
245,000 |
207,400 |
264,000 |
265,000 |
224,400 |
284,000 |
285,000 |
241,400 |
225,000 |
226,000 |
191,250 |
245,000 |
246,000 |
208,250 |
265,000 |
266,000 |
225,250 |
285,000 |
286,000 |
242,250 |
226,000 |
227,000 |
192,100 |
246,000 |
247,000 |
209,100 |
266,000 |
267,000 |
226,100 |
286,000 |
287,000 |
243,100 |
227,000 |
228,000 |
192,950 |
247,000 |
248,000 |
209,950 |
267,000 |
268,000 |
226,950 |
287,000 |
288,000 |
243,950 |
228,000 |
229,000 |
193,800 |
248,000 |
249,000 |
210,800 |
268,000 |
269,000 |
227,800 |
288,000 |
289,000 |
244,800 |
229,000 |
230,000 |
194,650 |
249,000 |
250,000 |
211,650 |
269,000 |
270,000 |
228,650 |
289,000 |
290,000 |
245,650 |
230,000 |
231,000 |
195,500 |
250,000 |
251,000 |
212,500 |
270,000 |
271,000 |
229,500 |
290,000 |
291,000 |
246,500 |
231,000 |
232,000 |
196,350 |
251,000 |
252,000 |
213,350 |
271,000 |
272,000 |
230,350 |
291,000 |
292,000 |
247,350 |
232,000 |
233,000 |
197,200 |
252,000 |
253,000 |
214,200 |
272,000 |
273,000 |
231,200 |
292,000 |
293,000 |
248,200 |
233,000 |
234,000 |
198,050 |
253,000 |
254,000 |
215,050 |
273,000 |
274,000 |
232,050 |
293,000 |
294,000 |
249,050 |
234,000 |
235,000 |
198,900 |
254,000 |
255,000 |
215,900 |
274,000 |
275,000 |
232,900 |
294,000 |
295,000 |
249,900 |
235,000 |
236,000 |
199,750 |
255,000 |
256,000 |
216,750 |
275,000 |
276,000 |
233,750 |
295,000 |
296,000 |
250,750 |
236,000 |
237,000 |
200,600 |
256,000 |
257,000 |
217,600 |
276,000 |
277,000 |
234,600 |
296,000 |
297,000 |
251,600 |
237,000 |
238,000 |
201,450 |
257,000 |
258,000 |
218,450 |
277,000 |
278,000 |
235,450 |
297,000 |
298,000 |
252,450 |
238,000 |
239,000 |
202,300 |
258,000 |
259,000 |
219,300 |
278,000 |
279,000 |
236,300 |
298,000 |
299,000 |
253,300 |
239,000 |
240,000 |
203,150 |
259,000 |
260,000 |
220,150 |
279,000 |
280,000 |
237,150 |
299,000 |
300,000 |
254,150 |
240,000 |
241,000 |
204,000 |
260,000 |
261,000 |
221,000 |
280,000 |
281,000 |
238,000 |
300,000円以上 |
給与の金額から45,000円を控除した金額 |
条項 |
読み替えられる規定 |
読み替える規定 |
第八条第一項 |
四万円 |
三万八千八百円 |
第八条第五項 |
七万円 |
六万七千五百円 |
第十一条の二第二項 |
七万円 |
六万七千五百円 |
第十一条の六 |
一万二千円 |
一万一千円 |
第十一条の七第一項 |
四万円 |
三万八千八百円 |
六万五千円 |
六万二千六百円 |
|
九万円 |
八万六千四百円 |
|
第十一条の七第二項 |
四万円 |
三万八千八百円 |
二万五千円 |
二万三千八百円 |
|
第十二条 |
七万円 |
六万七千五百円 |
第四十条第一項第二号 |
別表第六 |
所得税法の一部を改正する法律(昭和二十九年法律第五十二号)附則別表 |
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 |
||||||||||||
その年の給与所得控除、社会保険料控 |
除及び生命保険料控除後の給与の金額 |
|||||||||||||||||||||
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
|
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
0 |
68,000円未満 |
106,800円未満 |
130,600円未満 |
154,400円未満 |
169,400円未満 |
184,400円未満 |
199,400円未満 |
214,400円未満 |
229,400円未満 |
244,400円未満 |
259,400円未満 |
|||||||||||
75 |
68,000 |
68,500 |
106,800 |
107,300 |
130,600 |
131,100 |
154,400 |
154,900 |
169,400 |
169,900 |
184,400 |
184,900 |
199,400 |
199,900 |
214,400 |
214,900 |
229,400 |
229,900 |
244,400 |
244,900 |
259,400 |
259,900 |
150 |
68,500 |
69,000 |
107,300 |
107,800 |
131,100 |
131,600 |
154,900 |
155,400 |
169,900 |
170,400 |
184,900 |
185,400 |
199,900 |
200,400 |
214,900 |
215,400 |
229,900 |
230,400 |
244,900 |
245,400 |
259,900 |
260,400 |
225 |
69,000 |
69,500 |
107,800 |
108,300 |
131,600 |
132,100 |
155,400 |
155,900 |
170,400 |
170,900 |
185,400 |
185,900 |
200,400 |
200,900 |
215,400 |
215,900 |
230,400 |
230,900 |
245,400 |
245,900 |
260,400 |
260,900 |
300 |
69,500 |
70,000 |
108,300 |
108,800 |
132,100 |
132,600 |
155,900 |
156,400 |
170,900 |
171,400 |
185,900 |
186,400 |
200,900 |
201,400 |
215,900 |
216,400 |
230,900 |
231,400 |
245,900 |
246,400 |
260,900 |
261,400 |
375 |
70,000 |
70,500 |
108,800 |
109,300 |
132,600 |
133,100 |
156,400 |
156,900 |
171,400 |
171,900 |
186,400 |
186,900 |
201,400 |
201,900 |
216,400 |
216,900 |
231,400 |
231,900 |
246,400 |
246,900 |
261,400 |
261,900 |
450 |
70,500 |
71,000 |
109,300 |
109,800 |
133,100 |
133,600 |
156,900 |
157,400 |
171,900 |
172,400 |
186,900 |
187,400 |
201,900 |
202,400 |
216,900 |
217,400 |
231,900 |
232,400 |
246,900 |
247,400 |
261,900 |
262,400 |
525 |
71,000 |
71,500 |
109,800 |
110,300 |
133,600 |
134,100 |
157,400 |
157,900 |
172,400 |
172,900 |
187,400 |
187,900 |
202,400 |
202,900 |
217,400 |
217,900 |
232,400 |
232,900 |
247,400 |
247,900 |
262,400 |
262,900 |
600 |
71,500 |
72,000 |
110,300 |
110,800 |
134,100 |
134,600 |
157,900 |
158,400 |
172,900 |
173,400 |
187,900 |
188,400 |
202,900 |
203,400 |
217,900 |
218,400 |
232,900 |
233,400 |
247,900 |
248,400 |
262,900 |
263,400 |
675 |
72,000 |
72,500 |
110,800 |
111,300 |
134,600 |
135,100 |
158,400 |
158,900 |
173,400 |
173,900 |
188,400 |
188,900 |
203,400 |
203,900 |
218,400 |
218,900 |
233,400 |
233,900 |
248,400 |
248,900 |
263,400 |
263,900 |
750 |
72,500 |
73,500 |
111,300 |
112,300 |
135,100 |
136,100 |
158,900 |
159,900 |
173,900 |
174,900 |
188,900 |
189,900 |
203,900 |
204,900 |
218,900 |
219,900 |
233,900 |
234,900 |
248,900 |
249,900 |
263,900 |
264,900 |
900 |
73,500 |
74,500 |
112,300 |
113,300 |
136,100 |
137,100 |
159,900 |
160,900 |
174,900 |
175,900 |
189,900 |
190,900 |
204,900 |
205,900 |
219,900 |
220,900 |
234,900 |
235,900 |
249,900 |
250,900 |
264,900 |
265,900 |
1,050 |
74,500 |
75,500 |
113,300 |
114,300 |
137,100 |
138,100 |
160,900 |
161,900 |
175,900 |
176,900 |
190,900 |
191,900 |
205,900 |
206,900 |
220,900 |
221,900 |
235,900 |
236,900 |
250,900 |
251,900 |
265,900 |
266,900 |
1,200 |
75,500 |
76,500 |
114,300 |
115,300 |
138,100 |
139,100 |
161,900 |
162,900 |
176,900 |
177,900 |
191,900 |
192,900 |
206,900 |
207,900 |
221,900 |
222,900 |
236,900 |
237,900 |
251,900 |
252,900 |
266,900 |
267,900 |
1,350 |
76,500 |
77,500 |
115,300 |
116,300 |
139,100 |
140,100 |
162,900 |
163,900 |
177,900 |
178,900 |
192,900 |
193,900 |
207,900 |
208,900 |
222,900 |
223,900 |
237,900 |
238,900 |
252,900 |
253,900 |
267,900 |
268,900 |
1,500 |
77,500 |
78,500 |
116,300 |
117,300 |
140,100 |
141,100 |
163,900 |
164,900 |
178,900 |
179,900 |
193,900 |
194,900 |
208,900 |
209,900 |
223,900 |
224,900 |
238,900 |
239,900 |
253,900 |
254,900 |
268,900 |
269,900 |
1,650 |
78,500 |
79,500 |
117,300 |
118,300 |
141,100 |
142,100 |
164,900 |
165,900 |
179,900 |
180,900 |
194,900 |
195,900 |
209,900 |
210,900 |
224,900 |
225,900 |
239,900 |
240,900 |
254,900 |
255,900 |
269,900 |
270,900 |
1,800 |
79,500 |
80,500 |
118,300 |
119,300 |
142,100 |
143,100 |
165,900 |
166,900 |
180,900 |
181,900 |
195,900 |
196,900 |
210,900 |
211,900 |
225,900 |
226,900 |
240,900 |
241,900 |
255,900 |
256,900 |
270,900 |
271,900 |
1,950 |
80,500 |
81,500 |
119,300 |
120,300 |
143,100 |
144,100 |
166,900 |
167,900 |
181,900 |
182,900 |
196,900 |
197,900 |
211,900 |
212,900 |
226,900 |
227,900 |
241,900 |
242,900 |
256,900 |
257,900 |
271,900 |
272,900 |
2,100 |
81,500 |
82,500 |
120,300 |
121,300 |
144,100 |
145,100 |
167,900 |
168,900 |
182,900 |
183,900 |
197,900 |
198,900 |
212,900 |
213,900 |
227,900 |
228,900 |
242,900 |
243,900 |
257,900 |
258,900 |
272,900 |
273,900 |
2,250 |
82,500 |
83,500 |
121,300 |
122,300 |
145,100 |
146,100 |
168,900 |
169,900 |
183,900 |
184,900 |
198,900 |
199,900 |
213,900 |
214,900 |
228,900 |
229,900 |
243,900 |
244,900 |
258,900 |
259,900 |
273,900 |
274,900 |
2,400 |
83,500 |
84,500 |
122,300 |
123,300 |
146,100 |
147,100 |
169,900 |
170,900 |
184,900 |
185,900 |
199,900 |
200,900 |
214,900 |
215,900 |
229,900 |
230,900 |
244,900 |
245,900 |
259,900 |
260,900 |
274,900 |
275,900 |
2,550 |
84,500 |
85,500 |
123,300 |
124,300 |
147,100 |
148,100 |
170,900 |
171,900 |
185,900 |
186,900 |
200,900 |
201,900 |
215,900 |
216,900 |
230,900 |
231,900 |
245,900 |
246,900 |
260,900 |
261,900 |
275,900 |
276,900 |
2,700 |
85,500 |
86,500 |
124,300 |
125,300 |
148,100 |
149,100 |
171,900 |
172,900 |
186,900 |
187,900 |
201,900 |
202,900 |
216,900 |
217,900 |
231,900 |
232,900 |
246,900 |
247,900 |
261,900 |
262,900 |
276,900 |
277,900 |
2,850 |
86,500 |
87,500 |
125,300 |
126,300 |
149,100 |
150,100 |
172,900 |
173,900 |
187,900 |
188,900 |
202,900 |
203,900 |
217,900 |
218,900 |
232,900 |
233,900 |
247,900 |
248,900 |
262,900 |
263,900 |
277,900 |
278,900 |
3,000 |
87,500 |
88,500 |
126,300 |
127,300 |
150,100 |
151,100 |
173,900 |
174,900 |
188,900 |
189,900 |
203,900 |
204,900 |
218,900 |
219,900 |
233,900 |
234,900 |
248,900 |
249,900 |
263,900 |
264,900 |
278,900 |
279,900 |
3,200 |
88,500 |
89,500 |
127,300 |
128,300 |
151,100 |
152,100 |
174,900 |
175,900 |
189,900 |
190,900 |
204,900 |
205,900 |
219,900 |
220,900 |
234,900 |
235,900 |
249,900 |
250,900 |
264,900 |
265,900 |
279,900 |
280,900 |
3,400 |
89,500 |
90,500 |
128,300 |
129,300 |
152,100 |
153,100 |
175,900 |
176,900 |
190,900 |
191,900 |
205,900 |
206,900 |
220,900 |
221,900 |
235,900 |
236,900 |
250,900 |
251,900 |
265,900 |
266,900 |
280,900 |
281,900 |
3,600 |
90,500 |
91,500 |
129,300 |
130,300 |
153,100 |
154,100 |
176,900 |
177,900 |
191,900 |
192,900 |
206,900 |
207,900 |
221,900 |
222,900 |
236,900 |
237,900 |
251,900 |
252,900 |
266,900 |
267,900 |
281,900 |
282,900 |
3,800 |
91,500 |
92,500 |
130,300 |
131,300 |
154,100 |
155,100 |
177,900 |
178,900 |
192,900 |
193,900 |
207,900 |
208,900 |
222,900 |
223,900 |
237,900 |
238,900 |
252,900 |
253,900 |
267,900 |
268,900 |
282,900 |
283,900 |
4,000 |
92,500 |
93,500 |
131,300 |
132,300 |
155,100 |
156,100 |
178,900 |
179,900 |
193,900 |
194,900 |
208,900 |
209,900 |
223,900 |
224,900 |
238,900 |
239,900 |
253,900 |
254,900 |
268,900 |
269,900 |
283,900 |
284,900 |
4,200 |
93,500 |
94,500 |
132,300 |
133,300 |
156,100 |
157,100 |
179,900 |
180,900 |
194,900 |
195,900 |
209,900 |
210,900 |
224,900 |
225,900 |
239,900 |
240,900 |
254,900 |
255,900 |
269,900 |
270,900 |
284,900 |
285,900 |
4,400 |
94,500 |
95,500 |
133,300 |
134,300 |
157,100 |
158,100 |
180,900 |
181,900 |
195,900 |
196,900 |
210,900 |
211,900 |
225,900 |
226,900 |
240,900 |
241,900 |
255,900 |
256,900 |
270,900 |
271,900 |
285,900 |
286,900 |
4,600 |
95,500 |
96,500 |
134,300 |
135,300 |
158,100 |
159,100 |
181,900 |
182,900 |
196,900 |
197,900 |
211,900 |
212,900 |
226,900 |
227,900 |
241,900 |
242,900 |
256,900 |
257,900 |
271,900 |
272,900 |
286,900 |
287,900 |
4,800 |
96,500 |
97,500 |
135,300 |
136,300 |
159,100 |
160,100 |
182,900 |
183,900 |
197,900 |
198,900 |
212,900 |
213,900 |
227,900 |
228,900 |
242,900 |
243,900 |
257,900 |
258,900 |
272,900 |
273,900 |
287,900 |
288,900 |
5,000 |
97,500 |
98,500 |
136,300 |
137,300 |
160,100 |
161,100 |
183,900 |
184,900 |
198,900 |
199,900 |
213,900 |
214,900 |
228,900 |
229,900 |
243,900 |
244,900 |
258,900 |
259,900 |
273,900 |
274,900 |
288,900 |
289,900 |
5,200 |
98,500 |
99,500 |
137,300 |
138,300 |
161,100 |
162,100 |
184,900 |
185,900 |
199,900 |
200,900 |
214,900 |
215,900 |
229,900 |
230,900 |
244,900 |
245,900 |
259,900 |
260,900 |
274,900 |
275,900 |
289,900 |
290,900 |
5,400 |
99,500 |
100,500 |
138,300 |
139,300 |
162,100 |
163,100 |
185,900 |
186,900 |
200,900 |
201,900 |
215,900 |
216,900 |
230,900 |
231,900 |
245,900 |
246,900 |
260,900 |
261,900 |
275,900 |
276,900 |
290,900 |
291,900 |
5,600 |
100,500 |
101,500 |
139,300 |
140,300 |
163,100 |
164,100 |
186,900 |
187,900 |
201,900 |
202,900 |
216,900 |
217,900 |
231,900 |
232,900 |
246,900 |
247,900 |
261,900 |
262,900 |
276,900 |
277,900 |
291,900 |
292,900 |
5,800 |
101,500 |
102,500 |
140,300 |
141,300 |
164,100 |
165,100 |
187,900 |
188,900 |
202,900 |
203,900 |
217,900 |
218,900 |
232,900 |
233,900 |
247,900 |
248,900 |
262,900 |
263,900 |
277,900 |
278,900 |
292,900 |
293,900 |
6,000 |
102,500 |
103,500 |
141,300 |
142,300 |
165,100 |
166,100 |
188,900 |
189,900 |
203,900 |
204,900 |
218,900 |
219,900 |
233,900 |
234,900 |
248,900 |
249,900 |
263,900 |
264,900 |
278,900 |
279,900 |
293,900 |
294,900 |
6,200 |
103,500 |
104,500 |
142,300 |
143,300 |
166,100 |
167,100 |
189,900 |
190,900 |
204,900 |
205,900 |
219,900 |
220,900 |
234,900 |
235,900 |
249,900 |
250,900 |
264,900 |
265,900 |
279,900 |
280,900 |
294,900 |
295,900 |
6,400 |
104,500 |
105,500 |
143,300 |
144,300 |
167,100 |
168,100 |
190,900 |
191,900 |
205,900 |
206,900 |
220,900 |
221,900 |
235,900 |
236,900 |
250,900 |
251,900 |
265,900 |
266,900 |
280,900 |
281,900 |
295,900 |
296,900 |
6,600 |
105,500 |
106,500 |
144,300 |
145,300 |
168,100 |
169,100 |
191,900 |
192,900 |
206,900 |
207,900 |
221,900 |
222,900 |
236,900 |
237,900 |
251,900 |
252,900 |
266,900 |
267,900 |
281,900 |
282,900 |
296,900 |
297,900 |
6,800 |
106,500 |
107,500 |
145,300 |
146,300 |
169,100 |
170,100 |
192,900 |
193,900 |
207,900 |
208,900 |
222,900 |
223,900 |
237,900 |
238,900 |
252,900 |
253,900 |
267,900 |
268,900 |
282,900 |
283,900 |
297,900 |
298,900 |
7,000 |
107,500 |
108,500 |
146,300 |
147,300 |
170,100 |
171,100 |
193,900 |
194,900 |
208,900 |
209,900 |
223,900 |
224,900 |
238,900 |
239,900 |
253,900 |
254,900 |
268,900 |
269,900 |
283,900 |
284,900 |
298,900 |
299,900 |
7,200 |
108,500 |
109,500 |
147,300 |
148,300 |
171,100 |
172,100 |
194,900 |
195,900 |
209,900 |
210,900 |
224,900 |
225,900 |
239,900 |
240,900 |
254,900 |
255,900 |
269,900 |
270,900 |
284,900 |
285,900 |
299,900 |
300,900 |
7,400 |
109,500 |
110,500 |
148,300 |
149,300 |
172,100 |
173,100 |
195,900 |
196,900 |
210,900 |
211,900 |
225,900 |
226,900 |
240,900 |
241,900 |
255,900 |
256,900 |
270,900 |
271,900 |
285,900 |
286,900 |
300,900 |
301,900 |
7,600 |
110,500 |
111,500 |
149,300 |
150,300 |
173,100 |
174,100 |
196,900 |
197,900 |
211,900 |
212,900 |
226,900 |
227,900 |
241,900 |
242,900 |
256,900 |
257,900 |
271,900 |
272,900 |
286,900 |
287,900 |
301,900 |
302,900 |
7,800 |
111,500 |
112,500 |
150,300 |
151,300 |
174,100 |
175,100 |
197,900 |
198,900 |
212,900 |
213,900 |
227,900 |
228,900 |
242,900 |
243,900 |
257,900 |
258,900 |
272,900 |
273,900 |
287,900 |
288,900 |
302,900 |
303,900 |
8,000 |
112,500 |
113,500 |
151,300 |
152,300 |
175,100 |
176,100 |
198,900 |
199,900 |
213,900 |
214,900 |
228,900 |
229,900 |
243,900 |
244,900 |
258,900 |
259,900 |
273,900 |
274,900 |
288,900 |
289,900 |
303,900 |
304,900 |
8,200 |
113,500 |
114,500 |
152,300 |
153,300 |
176,100 |
177,100 |
199,900 |
200,900 |
214,900 |
215,900 |
229,900 |
230,900 |
244,900 |
245,900 |
259,900 |
260,900 |
274,900 |
275,900 |
289,900 |
290,900 |
304,900 |
305,900 |
8,400 |
114,500 |
115,500 |
153,300 |
154,300 |
177,100 |
178,100 |
200,900 |
201,900 |
215,900 |
216,900 |
230,900 |
231,900 |
245,900 |
246,900 |
260,900 |
261,900 |
275,900 |
276,900 |
290,900 |
291,900 |
305,900 |
306,900 |
8,600 |
115,500 |
116,500 |
154,300 |
155,300 |
178,100 |
179,100 |
201,900 |
202,900 |
216,900 |
217,900 |
231,900 |
232,900 |
246,900 |
247,900 |
261,900 |
262,900 |
276,900 |
277,900 |
291,900 |
292,900 |
306,900 |
307,900 |
8,800 |
116,500 |
117,500 |
155,300 |
156,300 |
179,100 |
180,100 |
202,900 |
203,900 |
217,900 |
218,900 |
232,900 |
233,900 |
247,900 |
248,900 |
262,900 |
263,900 |
277,900 |
278,900 |
292,900 |
293,900 |
307,900 |
308,900 |
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 |
||||||||||||
その年の給与所得控除、社会保険料控 |
除及び生命保険料控除後の給与の金額 |
|||||||||||||||||||||
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
|
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
9,000 |
117,500 |
118,500 |
156,300 |
157,300 |
180,100 |
181,100 |
203,900 |
204,900 |
218,900 |
219,900 |
233,900 |
234,900 |
248,900 |
249,900 |
263,900 |
264,900 |
278,900 |
279,900 |
293,900 |
294,900 |
308,900 |
309,900 |
9,200 |
118,500 |
119,500 |
157,300 |
158,300 |
181,100 |
182,100 |
204,900 |
205,900 |
219,900 |
220,900 |
234,900 |
235,900 |
249,900 |
250,900 |
264,900 |
265,900 |
279,900 |
280,900 |
294,900 |
295,900 |
309,900 |
310,900 |
9,400 |
119,500 |
120,500 |
158,300 |
159,300 |
182,100 |
183,100 |
205,900 |
206,900 |
220,900 |
221,900 |
235,900 |
236,900 |
250,900 |
251,900 |
265,900 |
266,900 |
280,900 |
281,900 |
295,900 |
296,900 |
310,900 |
311,900 |
9,600 |
120,500 |
121,500 |
159,300 |
160,300 |
183,100 |
184,100 |
206,900 |
207,900 |
221,900 |
222,900 |
236,900 |
237,900 |
251,900 |
252,900 |
266,900 |
267,900 |
281,900 |
282,900 |
296,900 |
297,900 |
311,900 |
312,900 |
9,800 |
121,500 |
122,500 |
160,300 |
161,300 |
184,100 |
185,100 |
207,900 |
208,900 |
222,900 |
223,900 |
237,900 |
238,900 |
252,900 |
253,900 |
267,900 |
268,900 |
282,900 |
283,900 |
297,900 |
298,900 |
312,900 |
313,900 |
10,000 |
122,500 |
123,500 |
161,300 |
162,300 |
185,100 |
186,100 |
208,900 |
209,900 |
223,900 |
224,900 |
238,900 |
239,900 |
253,900 |
254,900 |
268,900 |
269,900 |
283,900 |
284,900 |
298,900 |
299,900 |
313,900 |
314,900 |
10,200 |
123,500 |
124,500 |
162,300 |
163,300 |
186,100 |
187,100 |
209,900 |
210,900 |
224,900 |
225,900 |
239,900 |
240,900 |
254,900 |
255,900 |
269,900 |
270,900 |
284,900 |
285,900 |
299,900 |
300,900 |
314,900 |
315,900 |
10,400 |
124,500 |
125,500 |
163,300 |
164,300 |
187,100 |
188,100 |
210,900 |
211,900 |
225,900 |
226,900 |
240,900 |
241,900 |
255,900 |
256,900 |
270,900 |
271,900 |
285,900 |
286,900 |
300,900 |
301,900 |
315,900 |
316,900 |
10,600 |
125,500 |
126,500 |
164,300 |
165,300 |
188,100 |
189,100 |
211,900 |
212,900 |
226,900 |
227,900 |
241,900 |
242,900 |
256,900 |
257,900 |
271,900 |
272,900 |
286,900 |
287,900 |
301,900 |
302,900 |
316,900 |
317,900 |
10,800 |
126,500 |
127,500 |
165,300 |
166,300 |
189,100 |
190,100 |
212,900 |
213,900 |
227,900 |
228,900 |
242,900 |
243,900 |
257,900 |
258,900 |
272,900 |
273,900 |
287,900 |
288,900 |
302,900 |
303,900 |
317,900 |
318,900 |
11,000 |
127,500 |
128,500 |
166,300 |
167,300 |
190,100 |
191,100 |
213,900 |
214,900 |
228,900 |
229,900 |
243,900 |
244,900 |
258,900 |
259,900 |
273,900 |
274,900 |
288,900 |
289,900 |
303,900 |
304,900 |
318,900 |
319,900 |
11,200 |
128,500 |
129,500 |
167,300 |
168,300 |
191,100 |
192,100 |
214,900 |
215,900 |
229,900 |
230,900 |
244,900 |
245,900 |
259,900 |
260,900 |
274,900 |
275,900 |
289,900 |
290,900 |
304,900 |
305,900 |
319,900 |
320,900 |
11,400 |
129,500 |
130,500 |
168,300 |
169,300 |
192,100 |
193,100 |
215,900 |
216,900 |
230,900 |
231,900 |
245,900 |
246,900 |
260,900 |
261,900 |
275,900 |
276,900 |
290,900 |
291,900 |
305,900 |
306,900 |
320,900 |
321,900 |
11,600 |
130,500 |
131,500 |
169,300 |
170,300 |
193,100 |
194,100 |
216,900 |
217,900 |
231,900 |
232,900 |
246,900 |
247,900 |
261,900 |
262,900 |
276,900 |
277,900 |
291,900 |
292,900 |
306,900 |
307,900 |
321,900 |
322,900 |
11,800 |
131,500 |
132,500 |
170,300 |
171,300 |
194,100 |
195,100 |
217,900 |
218,900 |
232,900 |
233,900 |
247,900 |
248,900 |
262,900 |
263,900 |
277,900 |
278,900 |
292,900 |
293,900 |
307,900 |
308,900 |
322,900 |
323,900 |
12,000 |
132,500 |
133,500 |
171,300 |
172,300 |
195,100 |
196,100 |
218,900 |
219,900 |
233,900 |
234,900 |
248,900 |
249,900 |
263,900 |
264,900 |
278,900 |
279,900 |
293,900 |
294,900 |
308,900 |
309,900 |
323,900 |
324,900 |
12,200 |
133,500 |
134,500 |
172,300 |
173,300 |
196,100 |
197,100 |
219,900 |
220,900 |
234,900 |
235,900 |
249,900 |
250,900 |
264,900 |
265,900 |
279,900 |
280,900 |
294,900 |
295,900 |
309,900 |
310,900 |
324,900 |
325,900 |
12,400 |
134,500 |
135,500 |
173,300 |
174,300 |
197,100 |
198,100 |
220,900 |
221,900 |
235,900 |
236,900 |
250,900 |
251,900 |
265,900 |
266,900 |
280,900 |
281,900 |
295,900 |
296,900 |
310,900 |
311,900 |
325,900 |
326,900 |
12,600 |
135,500 |
136,500 |
174,300 |
175,300 |
198,100 |
199,100 |
221,900 |
222,900 |
236,900 |
237,900 |
251,900 |
252,900 |
266,900 |
267,900 |
281,900 |
282,900 |
296,900 |
297,900 |
311,900 |
312,900 |
326,900 |
327,900 |
12,800 |
136,500 |
137,500 |
175,300 |
176,300 |
199,100 |
200,100 |
222,900 |
223,900 |
237,900 |
238,900 |
252,900 |
253,900 |
267,900 |
268,900 |
282,900 |
283,900 |
297,900 |
298,900 |
312,900 |
313,900 |
327,900 |
328,900 |
13,000 |
137,500 |
138,500 |
176,300 |
177,300 |
200,100 |
201,100 |
223,900 |
224,900 |
238,900 |
239,900 |
253,900 |
254,900 |
268,900 |
269,900 |
283,900 |
284,900 |
298,900 |
299,900 |
313,900 |
314,900 |
328,900 |
329,900 |
13,250 |
138,500 |
139,500 |
177,300 |
178,300 |
201,100 |
202,100 |
224,900 |
225,900 |
239,900 |
240,900 |
254,900 |
255,900 |
269,900 |
270,900 |
284,900 |
285,900 |
299,900 |
300,900 |
314,900 |
315,900 |
329,900 |
330,900 |
13,500 |
139,500 |
140,500 |
178,300 |
179,300 |
202,100 |
203,100 |
225,900 |
226,900 |
240,900 |
241,900 |
255,900 |
256,900 |
270,900 |
271,900 |
285,900 |
286,900 |
300,900 |
301,900 |
315,900 |
316,900 |
330,900 |
331,900 |
13,750 |
140,500 |
141,500 |
179,300 |
180,300 |
203,100 |
204,100 |
226,900 |
227,900 |
241,900 |
242,900 |
256,900 |
257,900 |
271,900 |
272,900 |
286,900 |
287,900 |
301,900 |
302,900 |
316,900 |
317,900 |
331,900 |
332,900 |
14,000 |
141,500 |
142,500 |
180,300 |
181,300 |
204,100 |
205,100 |
227,900 |
228,900 |
242,900 |
243,900 |
257,900 |
258,900 |
272,900 |
273,900 |
287,900 |
288,900 |
302,900 |
303,900 |
317,900 |
318,900 |
332,900 |
333,900 |
14,250 |
142,500 |
143,500 |
181,300 |
182,300 |
205,100 |
206,100 |
228,900 |
229,900 |
243,900 |
244,900 |
258,900 |
259,900 |
273,900 |
274,900 |
288,900 |
289,900 |
303,900 |
304,900 |
318,900 |
319,900 |
333,900 |
334,900 |
14,500 |
143,500 |
144,500 |
182,300 |
183,300 |
206,100 |
207,100 |
229,900 |
230,900 |
244,900 |
245,900 |
259,900 |
260,900 |
274,900 |
275,900 |
289,900 |
290,900 |
304,900 |
305,900 |
319,900 |
320,900 |
334,900 |
335,900 |
14,750 |
144,500 |
145,500 |
183,300 |
184,300 |
207,100 |
208,100 |
230,900 |
231,900 |
245,900 |
246,900 |
260,900 |
261,900 |
275,900 |
276,900 |
290,900 |
291,900 |
305,900 |
306,900 |
320,900 |
321,900 |
335,900 |
336,900 |
15,000 |
145,500 |
146,500 |
184,300 |
185,300 |
208,100 |
209,100 |
231,900 |
232,900 |
246,900 |
247,900 |
261,900 |
262,900 |
276,900 |
277,900 |
291,900 |
292,900 |
306,900 |
307,900 |
321,900 |
322,900 |
336,900 |
337,900 |
15,250 |
146,500 |
147,500 |
185,300 |
186,300 |
209,100 |
210,100 |
232,900 |
233,900 |
247,900 |
248,900 |
262,900 |
263,900 |
277,900 |
278,900 |
292,900 |
293,900 |
307,900 |
308,900 |
322,900 |
323,900 |
337,900 |
338,900 |
15,500 |
147,500 |
148,500 |
186,300 |
187,300 |
210,100 |
211,100 |
233,900 |
234,900 |
248,900 |
249,900 |
263,900 |
264,900 |
278,900 |
279,900 |
293,900 |
294,900 |
308,900 |
309,900 |
323,900 |
324,900 |
338,900 |
339,900 |
15,750 |
148,500 |
149,500 |
187,300 |
188,300 |
211,100 |
212,100 |
234,900 |
235,900 |
249,900 |
250,900 |
264,900 |
265,900 |
279,900 |
280,900 |
294,900 |
295,900 |
309,900 |
310,900 |
324,900 |
325,900 |
339,900 |
340,900 |
16,000 |
149,500 |
150,500 |
188,300 |
189,300 |
212,100 |
213,100 |
235,900 |
236,900 |
250,900 |
251,900 |
265,900 |
266,900 |
280,900 |
281,900 |
295,900 |
296,900 |
310,900 |
311,900 |
325,900 |
326,900 |
340,900 |
341,900 |
16,250 |
150,500 |
151,500 |
189,300 |
190,300 |
213,100 |
214,100 |
236,900 |
237,900 |
251,900 |
252,900 |
266,900 |
267,900 |
281,900 |
282,900 |
296,900 |
297,900 |
311,900 |
312,900 |
326,900 |
327,900 |
341,900 |
342,900 |
16,500 |
151,500 |
152,500 |
190,300 |
191,300 |
214,100 |
215,100 |
237,900 |
238,900 |
252,900 |
253,900 |
267,900 |
268,900 |
282,900 |
283,900 |
297,900 |
298,900 |
312,900 |
313,900 |
327,900 |
328,900 |
342,900 |
343,900 |
16,750 |
152,500 |
153,500 |
191,300 |
192,300 |
215,100 |
216,100 |
238,900 |
239,900 |
253,900 |
254,900 |
268,900 |
269,900 |
283,900 |
284,900 |
298,900 |
299,900 |
313,900 |
314,900 |
328,900 |
329,900 |
343,900 |
344,900 |
17,000 |
153,500 |
154,500 |
192,300 |
193,300 |
216,100 |
217,100 |
239,900 |
240,900 |
254,900 |
255,900 |
269,900 |
270,900 |
284,900 |
285,900 |
299,900 |
300,900 |
314,900 |
315,900 |
329,900 |
330,900 |
344,900 |
345,900 |
17,250 |
154,500 |
155,500 |
193,300 |
194,300 |
217,100 |
218,100 |
240,900 |
241,900 |
255,900 |
256,900 |
270,900 |
271,900 |
285,900 |
286,900 |
300,900 |
301,900 |
315,900 |
316,900 |
330,900 |
331,900 |
345,900 |
346,900 |
17,500 |
155,500 |
156,500 |
194,300 |
195,300 |
218,100 |
219,100 |
241,900 |
242,900 |
256,900 |
257,900 |
271,900 |
272,900 |
286,900 |
287,900 |
301,900 |
302,900 |
316,900 |
317,900 |
331,900 |
332,900 |
346,900 |
347,900 |
17,750 |
156,500 |
157,500 |
195,300 |
196,300 |
219,100 |
220,100 |
242,900 |
243,900 |
257,900 |
258,900 |
272,900 |
273,900 |
287,900 |
288,900 |
302,900 |
303,900 |
317,900 |
318,900 |
332,900 |
333,900 |
347,900 |
348,900 |
18,000 |
157,500 |
158,500 |
196,300 |
197,300 |
220,100 |
221,100 |
243,900 |
244,900 |
258,900 |
259,900 |
273,900 |
274,900 |
288,900 |
289,900 |
303,900 |
304,900 |
318,900 |
319,900 |
333,900 |
334,900 |
348,900 |
349,900 |
18,250 |
158,500 |
159,500 |
197,300 |
198,300 |
221,100 |
222,100 |
244,900 |
245,900 |
259,900 |
260,900 |
274,900 |
275,900 |
289,900 |
290,900 |
304,900 |
305,900 |
319,900 |
320,900 |
334,900 |
335,900 |
349,900 |
350,900 |
18,500 |
159,500 |
160,500 |
198,300 |
199,300 |
222,100 |
223,100 |
245,900 |
246,900 |
260,900 |
261,900 |
275,900 |
276,900 |
290,900 |
291,900 |
305,900 |
306,900 |
320,900 |
321,900 |
335,900 |
336,900 |
350,900 |
351,900 |
18,750 |
160,500 |
161,500 |
199,300 |
200,300 |
223,100 |
224,100 |
246,900 |
247,900 |
261,900 |
262,900 |
276,900 |
277,900 |
291,900 |
292,900 |
306,900 |
307,900 |
321,900 |
322,900 |
336,900 |
337,900 |
351,900 |
352,900 |
19,000 |
161,500 |
162,500 |
200,300 |
201,300 |
224,100 |
225,100 |
247,900 |
248,900 |
262,900 |
263,900 |
277,900 |
278,900 |
292,900 |
293,900 |
307,900 |
308,900 |
322,900 |
323,900 |
337,900 |
338,900 |
352,900 |
353,900 |
19,250 |
162,500 |
163,500 |
201,300 |
202,300 |
225,100 |
226,100 |
248,900 |
249,900 |
263,900 |
264,900 |
278,900 |
279,900 |
293,900 |
294,900 |
308,900 |
309,900 |
323,900 |
324,900 |
338,900 |
339,900 |
353,900 |
354,900 |
19,500 |
163,500 |
164,500 |
202,300 |
203,300 |
226,100 |
227,100 |
249,900 |
250,900 |
264,900 |
265,900 |
279,900 |
280,900 |
294,900 |
295,900 |
309,900 |
310,900 |
324,900 |
325,900 |
339,900 |
340,900 |
354,900 |
355,900 |
19,750 |
164,500 |
165,500 |
203,300 |
204,300 |
227,100 |
228,100 |
250,900 |
251,900 |
265,900 |
266,900 |
280,900 |
281,900 |
295,900 |
296,900 |
310,900 |
311,900 |
325,900 |
326,900 |
340,900 |
341,900 |
355,900 |
356,900 |
20,000 |
165,500 |
166,500 |
204,300 |
205,300 |
228,100 |
229,100 |
251,900 |
252,900 |
266,900 |
267,900 |
281,900 |
282,900 |
296,900 |
297,900 |
311,900 |
312,900 |
326,900 |
327,900 |
341,900 |
342,900 |
356,900 |
357,900 |
20,250 |
166,500 |
167,500 |
205,300 |
206,300 |
229,100 |
230,100 |
252,900 |
253,900 |
267,900 |
268,900 |
282,900 |
283,900 |
297,900 |
298,900 |
312,900 |
313,900 |
327,900 |
328,900 |
342,900 |
343,900 |
357,900 |
358,900 |
20,500 |
167,500 |
169,500 |
206,300 |
208,300 |
230,100 |
232,100 |
253,900 |
255,900 |
268,900 |
270,900 |
283,900 |
285,900 |
298,900 |
300,900 |
313,900 |
315,900 |
328,900 |
330,900 |
343,900 |
345,900 |
358,900 |
360,900 |
21,000 |
169,500 |
171,500 |
208,300 |
210,300 |
232,100 |
234,100 |
255,900 |
257,900 |
270,900 |
272,900 |
285,900 |
287,900 |
300,900 |
302,900 |
315,900 |
317,900 |
330,900 |
332,900 |
345,900 |
347,900 |
360,900 |
362,900 |
21,500 |
171,500 |
173,500 |
210,300 |
212,300 |
234,100 |
236,100 |
257,900 |
259,900 |
272,900 |
274,900 |
287,900 |
289,900 |
302,900 |
304,900 |
317,900 |
319,900 |
332,900 |
334,900 |
347,900 |
349,900 |
362,900 |
364,900 |
22,000 |
173,500 |
175,500 |
212,300 |
214,300 |
236,100 |
238,100 |
259,900 |
261,900 |
274,900 |
276,900 |
289,900 |
291,900 |
304,900 |
306,900 |
319,900 |
321,900 |
334,900 |
336,900 |
349,900 |
351,900 |
364,900 |
366,900 |
22,500 |
175,500 |
177,500 |
214,300 |
216,300 |
238,100 |
240,100 |
261,900 |
263,900 |
276,900 |
278,900 |
291,900 |
293,900 |
306,900 |
308,900 |
321,900 |
323,900 |
336,900 |
338,900 |
351,900 |
353,900 |
366,900 |
368,900 |
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 |
||||||||||||
その年の給与所得控除、社会保険料控 |
除及び生命保険料控除後の給与の金額 |
|||||||||||||||||||||
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
|
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
23,000 |
177,500 |
179,500 |
216,300 |
218,300 |
240,100 |
242,100 |
263,900 |
265,900 |
278,900 |
280,900 |
293,900 |
295,900 |
308,900 |
310,900 |
323,900 |
325,900 |
338,900 |
340,900 |
353,900 |
355,900 |
368,900 |
370,900 |
23,500 |
179,500 |
181,500 |
218,300 |
220,300 |
242,100 |
244,100 |
265,900 |
267,900 |
280,900 |
282,900 |
295,900 |
297,900 |
310,900 |
312,900 |
325,900 |
327,900 |
340,900 |
342,900 |
355,900 |
357,900 |
370,900 |
372,900 |
24,000 |
181,500 |
183,500 |
220,300 |
222,300 |
244,100 |
246,100 |
267,900 |
269,900 |
282,900 |
284,900 |
297,900 |
299,900 |
312,900 |
314,900 |
327,900 |
329,900 |
342,900 |
344,900 |
357,900 |
359,900 |
372,900 |
374,900 |
24,500 |
183,500 |
185,500 |
222,300 |
224,300 |
246,100 |
248,100 |
269,900 |
271,900 |
284,900 |
286,900 |
299,900 |
301,900 |
314,900 |
316,900 |
329,900 |
331,900 |
344,900 |
346,900 |
359,900 |
361,900 |
374,900 |
376,900 |
25,000 |
185,500 |
187,500 |
224,300 |
226,300 |
248,100 |
250,100 |
271,900 |
273,900 |
286,900 |
288,900 |
301,900 |
303,900 |
316,900 |
318,900 |
331,900 |
333,900 |
346,900 |
348,900 |
361,900 |
363,900 |
376,900 |
378,900 |
25,500 |
187,500 |
189,500 |
226,300 |
228,300 |
250,100 |
252,100 |
273,900 |
275,900 |
288,900 |
290,900 |
303,900 |
305,900 |
318,900 |
320,900 |
333,900 |
335,900 |
348,900 |
350,900 |
363,900 |
365,900 |
378,900 |
380,900 |
26,100 |
189,500 |
191,500 |
228,300 |
230,300 |
252,100 |
254,100 |
275,900 |
277,900 |
290,900 |
292,900 |
305,900 |
307,900 |
320,900 |
322,900 |
335,900 |
337,900 |
350,900 |
352,900 |
365,900 |
367,900 |
380,900 |
382,900 |
26,700 |
191,500 |
193,500 |
230,300 |
232,300 |
254,100 |
256,100 |
277,900 |
279,900 |
292,900 |
294,900 |
307,900 |
309,900 |
322,900 |
324,900 |
337,900 |
339,900 |
352,900 |
354,900 |
367,900 |
369,900 |
382,900 |
384,900 |
27,300 |
193,500 |
195,500 |
232,300 |
234,300 |
256,100 |
258,100 |
279,900 |
281,900 |
294,900 |
296,900 |
309,900 |
311,900 |
324,900 |
326,900 |
339,900 |
341,900 |
354,900 |
356,900 |
369,900 |
371,900 |
384,900 |
386,900 |
27,900 |
195,500 |
197,500 |
234,300 |
236,300 |
258,100 |
260,100 |
281,900 |
283,900 |
296,900 |
298,900 |
311,900 |
313,900 |
326,900 |
328,900 |
341,900 |
343,900 |
356,900 |
358,900 |
371,900 |
373,900 |
386,900 |
388,900 |
28,500 |
197,500 |
199,500 |
236,300 |
238,300 |
260,100 |
262,100 |
283,900 |
285,900 |
298,900 |
300,900 |
313,900 |
315,900 |
328,900 |
330,900 |
343,900 |
345,900 |
358,900 |
360,900 |
373,900 |
375,900 |
388,900 |
390,900 |
29,100 |
199,500 |
201,500 |
238,300 |
240,300 |
262,100 |
264,100 |
285,900 |
287,900 |
300,900 |
302,900 |
315,900 |
317,900 |
330,900 |
332,900 |
345,900 |
347,900 |
360,900 |
362,900 |
375,900 |
377,900 |
390,900 |
392,900 |
29,700 |
201,500 |
203,500 |
240,300 |
242,300 |
264,100 |
266,100 |
287,900 |
289,900 |
302,900 |
304,900 |
317,900 |
319,900 |
332,900 |
334,900 |
347,900 |
349,900 |
362,900 |
364,900 |
377,900 |
379,900 |
392,900 |
394,900 |
30,300 |
203,500 |
205,500 |
242,300 |
244,300 |
266,100 |
268,100 |
289,900 |
291,900 |
304,900 |
306,900 |
319,900 |
321,900 |
334,900 |
336,900 |
349,900 |
351,900 |
364,900 |
366,900 |
379,900 |
381,900 |
394,900 |
396,900 |
30,900 |
205,500 |
207,500 |
244,300 |
246,300 |
268,100 |
270,100 |
291,900 |
293,900 |
306,900 |
308,900 |
321,900 |
323,900 |
336,900 |
338,900 |
351,900 |
353,900 |
366,900 |
368,900 |
381,900 |
383,900 |
396,900 |
398,900 |
31,500 |
207,500 |
209,500 |
246,300 |
248,300 |
270,100 |
272,100 |
293,900 |
295,900 |
308,900 |
310,900 |
323,900 |
325,900 |
338,900 |
340,900 |
353,900 |
355,900 |
368,900 |
370,900 |
383,900 |
385,900 |
398,900 |
400,900 |
32,100 |
209,500 |
211,500 |
248,300 |
250,300 |
272,100 |
274,100 |
295,900 |
297,900 |
310,900 |
312,900 |
325,900 |
327,900 |
340,900 |
342,900 |
355,900 |
357,900 |
370,900 |
372,900 |
385,900 |
387,900 |
400,900 |
402,900 |
32,700 |
211,500 |
213,500 |
250,300 |
252,300 |
274,100 |
276,100 |
297,900 |
299,900 |
312,900 |
314,900 |
327,900 |
329,900 |
342,900 |
344,900 |
357,900 |
359,900 |
372,900 |
374,900 |
387,900 |
389,900 |
402,900 |
404,900 |
33,300 |
213,500 |
215,500 |
252,300 |
254,300 |
276,100 |
278,100 |
299,900 |
301,900 |
314,900 |
316,900 |
329,900 |
331,900 |
344,900 |
346,900 |
359,900 |
361,900 |
374,900 |
376,900 |
389,900 |
391,900 |
404,900 |
406,900 |
33,900 |
215,500 |
217,500 |
254,300 |
256,300 |
278,100 |
280,100 |
301,900 |
303,900 |
316,900 |
318,900 |
331,900 |
333,900 |
346,900 |
348,900 |
361,900 |
363,900 |
376,900 |
378,900 |
391,900 |
393,900 |
406,900 |
408,900 |
34,500 |
217,500 |
219,500 |
256,300 |
258,300 |
280,100 |
282,100 |
303,900 |
305,900 |
318,900 |
320,900 |
333,900 |
335,900 |
348,900 |
350,900 |
363,900 |
365,900 |
378,900 |
380,900 |
393,900 |
395,900 |
408,900 |
410,900 |
35,100 |
219,500 |
221,500 |
258,300 |
260,300 |
282,100 |
284,100 |
305,900 |
307,900 |
320,900 |
322,900 |
335,900 |
337,900 |
350,900 |
352,900 |
365,900 |
367,900 |
380,900 |
382,900 |
395,900 |
397,900 |
410,900 |
412,900 |
35,700 |
221,500 |
223,500 |
260,300 |
262,300 |
284,100 |
286,100 |
307,900 |
309,900 |
322,900 |
324,900 |
337,900 |
339,900 |
352,900 |
354,900 |
367,900 |
369,900 |
382,900 |
384,900 |
397,900 |
399,900 |
412,900 |
414,900 |
36,300 |
223,500 |
225,500 |
262,300 |
264,300 |
286,100 |
288,100 |
309,900 |
311,900 |
324,900 |
326,900 |
339,900 |
341,900 |
354,900 |
356,900 |
369,900 |
371,900 |
384,900 |
386,900 |
399,900 |
401,900 |
414,900 |
416,900 |
36,900 |
225,500 |
227,500 |
264,300 |
266,300 |
288,100 |
290,100 |
311,900 |
313,900 |
326,900 |
328,900 |
341,900 |
343,900 |
356,900 |
358,900 |
371,900 |
373,900 |
386,900 |
388,900 |
401,900 |
403,900 |
416,900 |
418,900 |
37,500 |
227,500 |
229,500 |
266,300 |
268,300 |
290,100 |
292,100 |
313,900 |
315,900 |
328,900 |
330,900 |
343,900 |
345,900 |
358,900 |
360,900 |
373,900 |
375,900 |
388,900 |
390,900 |
403,900 |
405,900 |
418,900 |
420,900 |
38,100 |
229,500 |
231,500 |
268,300 |
270,300 |
292,100 |
294,100 |
315,900 |
317,900 |
330,900 |
332,900 |
345,900 |
347,900 |
360,900 |
362,900 |
375,900 |
377,900 |
390,900 |
392,900 |
405,900 |
407,900 |
420,900 |
422,900 |
38,700 |
231,500 |
233,500 |
270,300 |
272,300 |
294,100 |
296,100 |
317,900 |
319,900 |
332,900 |
334,900 |
347,900 |
349,900 |
362,900 |
364,900 |
377,900 |
379,900 |
392,900 |
394,900 |
407,900 |
409,900 |
422,900 |
424,900 |
39,300 |
233,500 |
235,500 |
272,300 |
274,300 |
296,100 |
298,100 |
319,900 |
321,900 |
334,900 |
336,900 |
349,900 |
351,900 |
364,900 |
366,900 |
379,900 |
381,900 |
394,900 |
396,900 |
409,900 |
411,900 |
424,900 |
426,900 |
39,900 |
235,500 |
237,500 |
274,300 |
276,300 |
298,100 |
300,100 |
321,900 |
323,900 |
336,900 |
338,900 |
351,900 |
353,900 |
366,900 |
368,900 |
381,900 |
383,900 |
396,900 |
398,900 |
411,900 |
413,900 |
426,900 |
428,900 |
40,500 |
237,500 |
239,500 |
276,300 |
278,300 |
300,100 |
302,100 |
323,900 |
325,900 |
338,900 |
340,900 |
353,900 |
355,900 |
368,900 |
370,900 |
383,900 |
385,900 |
398,900 |
400,900 |
413,900 |
415,900 |
428,900 |
430,900 |
41,100 |
239,500 |
241,500 |
278,300 |
280,300 |
302,100 |
304,100 |
325,900 |
327,900 |
340,900 |
342,900 |
355,900 |
357,900 |
370,900 |
372,900 |
385,900 |
387,900 |
400,900 |
402,900 |
415,900 |
417,900 |
430,900 |
432,900 |
41,700 |
241,500 |
243,500 |
280,300 |
282,300 |
304,100 |
306,100 |
327,900 |
329,900 |
342,900 |
344,900 |
357,900 |
359,900 |
372,900 |
374,900 |
387,900 |
389,900 |
402,900 |
404,900 |
417,900 |
419,900 |
432,900 |
434,900 |
42,300 |
243,500 |
245,500 |
282,300 |
284,300 |
306,100 |
308,100 |
329,900 |
331,900 |
344,900 |
346,900 |
359,900 |
361,900 |
374,900 |
376,900 |
389,900 |
391,900 |
404,900 |
406,900 |
419,900 |
421,900 |
434,900 |
436,900 |
42,900 |
245,500 |
247,500 |
284,300 |
286,300 |
308,100 |
310,100 |
331,900 |
333,900 |
346,900 |
348,900 |
361,900 |
363,900 |
376,900 |
378,900 |
391,900 |
393,900 |
406,900 |
408,900 |
421,900 |
423,900 |
436,900 |
438,900 |
43,500 |
247,500 |
249,500 |
286,300 |
288,300 |
310,100 |
312,100 |
333,900 |
335,900 |
348,900 |
350,900 |
363,900 |
365,900 |
378,900 |
380,900 |
393,900 |
395,900 |
408,900 |
410,900 |
423,900 |
425,900 |
438,900 |
440,900 |
44,100 |
249,500 |
251,500 |
288,300 |
290,300 |
312,100 |
314,100 |
335,900 |
337,900 |
350,900 |
352,900 |
365,900 |
367,900 |
380,900 |
382,900 |
395,900 |
397,900 |
410,900 |
412,900 |
425,900 |
427,900 |
440,900 |
442,900 |
44,700 |
251,500 |
253,500 |
290,300 |
292,300 |
314,100 |
316,100 |
337,900 |
339,900 |
352,900 |
354,900 |
367,900 |
369,900 |
382,900 |
384,900 |
397,900 |
399,900 |
412,900 |
414,900 |
427,900 |
429,900 |
442,900 |
444,900 |
45,300 |
253,500 |
255,500 |
292,300 |
294,300 |
316,100 |
318,100 |
339,900 |
341,900 |
354,900 |
356,900 |
369,900 |
371,900 |
384,900 |
386,900 |
399,900 |
401,900 |
414,900 |
416,900 |
429,900 |
431,900 |
444,900 |
446,900 |
45,900 |
255,500 |
257,500 |
294,300 |
296,300 |
318,100 |
320,100 |
341,900 |
343,900 |
356,900 |
358,900 |
371,900 |
373,900 |
386,900 |
388,900 |
401,900 |
403,900 |
416,900 |
418,900 |
431,900 |
433,900 |
446,900 |
448,900 |
46,500 |
257,500 |
259,500 |
296,300 |
298,300 |
320,100 |
322,100 |
343,900 |
345,900 |
358,900 |
360,900 |
373,900 |
375,900 |
388,900 |
390,900 |
403,900 |
405,900 |
418,900 |
420,900 |
433,900 |
435,900 |
448,900 |
450,900 |
47,100 |
259,500 |
261,500 |
298,300 |
300,300 |
322,100 |
324,100 |
345,900 |
347,900 |
360,900 |
362,900 |
375,900 |
377,900 |
390,900 |
392,900 |
405,900 |
407,900 |
420,900 |
422,900 |
435,900 |
437,900 |
450,900 |
452,900 |
47,700 |
261,500 |
263,500 |
300,300 |
302,300 |
324,100 |
326,100 |
347,900 |
349,900 |
362,900 |
364,900 |
377,900 |
379,900 |
392,900 |
394,900 |
407,900 |
409,900 |
422,900 |
424,900 |
437,900 |
439,900 |
452,900 |
454,900 |
48,300 |
263,500 |
265,500 |
302,300 |
304,300 |
326,100 |
328,100 |
349,900 |
351,900 |
364,900 |
366,900 |
379,900 |
381,900 |
394,900 |
396,900 |
409,900 |
411,900 |
424,900 |
426,900 |
439,900 |
441,900 |
454,900 |
456,900 |
48,900 |
265,500 |
267,500 |
304,300 |
306,300 |
328,100 |
330,100 |
351,900 |
353,900 |
366,900 |
368,900 |
381,900 |
383,900 |
396,900 |
398,900 |
411,900 |
413,900 |
426,900 |
428,900 |
441,900 |
443,900 |
456,900 |
458,900 |
49,500 |
267,500 |
270,500 |
306,300 |
309,300 |
330,100 |
333,100 |
353,900 |
356,900 |
368,900 |
371,900 |
383,900 |
386,900 |
398,900 |
401,900 |
413,900 |
416,900 |
428,900 |
431,900 |
443,900 |
446,900 |
458,900 |
461,900 |
50,550 |
270,500 |
273,500 |
309,300 |
312,300 |
333,100 |
336,100 |
356,900 |
359,900 |
371,900 |
374,900 |
386,900 |
389,900 |
401,900 |
404,900 |
416,900 |
419,900 |
431,900 |
434,900 |
446,900 |
449,900 |
461,900 |
464,900 |
51,600 |
273,500 |
276,500 |
312,300 |
315,300 |
336,100 |
339,100 |
359,900 |
362,900 |
374,900 |
377,900 |
389,900 |
392,900 |
404,900 |
407,900 |
419,900 |
422,900 |
434,900 |
437,900 |
449,900 |
452,900 |
464,900 |
467,900 |
52,650 |
276,500 |
279,500 |
315,300 |
318,300 |
339,100 |
342,100 |
362,900 |
365,900 |
377,900 |
380,900 |
392,900 |
395,900 |
407,900 |
410,900 |
422,900 |
425,900 |
437,900 |
440,900 |
452,900 |
455,900 |
467,900 |
470,900 |
53,700 |
279,500 |
282,500 |
318,300 |
321,300 |
342,100 |
345,100 |
365,900 |
368,900 |
380,900 |
383,900 |
395,900 |
398,900 |
410,900 |
413,900 |
425,900 |
428,900 |
440,900 |
443,900 |
455,900 |
458,900 |
470,900 |
473,900 |
54,750 |
282,500 |
285,500 |
321,300 |
324,300 |
345,100 |
348,100 |
368,900 |
371,900 |
383,900 |
386,900 |
398,900 |
401,900 |
413,900 |
416,900 |
428,900 |
431,900 |
443,900 |
446,900 |
458,900 |
461,900 |
473,900 |
476,900 |
55,800 |
285,500 |
288,500 |
324,300 |
327,300 |
348,100 |
351,100 |
371,900 |
374,900 |
386,900 |
389,900 |
401,900 |
404,900 |
416,900 |
419,900 |
431,900 |
434,900 |
446,900 |
449,900 |
461,900 |
464,900 |
476,900 |
479,900 |
56,850 |
288,500 |
291,500 |
327,300 |
330,300 |
351,100 |
354,100 |
374,900 |
377,900 |
389,900 |
392,900 |
404,900 |
407,900 |
419,900 |
422,900 |
434,900 |
437,900 |
449,900 |
452,900 |
464,900 |
467,900 |
479,900 |
482,900 |
57,900 |
291,500 |
294,500 |
330,300 |
333,300 |
354,100 |
357,100 |
377,900 |
380,900 |
392,900 |
395,900 |
407,900 |
410,900 |
422,900 |
425,900 |
437,900 |
440,900 |
452,900 |
455,900 |
467,900 |
470,900 |
482,900 |
485,900 |
58,950 |
294,500 |
297,500 |
333,300 |
336,300 |
357,100 |
360,100 |
380,900 |
383,900 |
395,900 |
398,900 |
410,900 |
413,900 |
425,900 |
428,900 |
440,900 |
443,900 |
455,900 |
458,900 |
470,900 |
473,900 |
485,900 |
488,900 |
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 |
||||||||||||
その年の給与所得控除、社会保険料控 |
除及び生命保険料控除後の給与の金額 |
|||||||||||||||||||||
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
|
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
60,000 |
297,500 |
300,500 |
336,300 |
339,300 |
360,100 |
363,100 |
383,900 |
386,900 |
398,900 |
401,900 |
413,900 |
416,900 |
428,900 |
431,900 |
443,900 |
446,900 |
458,900 |
461,900 |
473,900 |
476,900 |
488,900 |
491,900 |
61,050 |
300,500 |
303,500 |
339,300 |
342,300 |
363,100 |
366,100 |
386,900 |
389,900 |
401,900 |
404,900 |
416,900 |
419,900 |
431,900 |
434,900 |
446,900 |
449,900 |
461,900 |
464,900 |
476,900 |
479,900 |
491,900 |
494,900 |
62,100 |
303,500 |
306,500 |
342,300 |
345,300 |
366,100 |
369,100 |
389,900 |
392,900 |
404,900 |
407,900 |
419,900 |
422,900 |
434,900 |
437,900 |
449,900 |
452,900 |
464,900 |
467,900 |
479,900 |
482,900 |
494,900 |
497,900 |
63,150 |
306,500 |
309,500 |
345,300 |
348,300 |
369,100 |
372,100 |
392,900 |
395,900 |
407,900 |
410,900 |
422,900 |
425,900 |
437,900 |
440,900 |
452,900 |
455,900 |
467,900 |
470,900 |
482,900 |
485,900 |
497,900 |
500,900 |
64,200 |
309,500 |
312,500 |
348,300 |
351,300 |
372,100 |
375,100 |
395,900 |
398,900 |
410,900 |
413,900 |
425,900 |
428,900 |
440,900 |
443,900 |
455,900 |
458,900 |
470,900 |
473,900 |
485,900 |
488,900 |
500,900 |
503,900 |
65,250 |
312,500 |
315,500 |
351,300 |
354,300 |
375,100 |
378,100 |
398,900 |
401,900 |
413,900 |
416,900 |
428,900 |
431,900 |
443,900 |
446,900 |
458,900 |
461,900 |
473,900 |
476,900 |
488,900 |
491,900 |
503,900 |
506,900 |
66,300 |
315,500 |
318,500 |
354,300 |
357,300 |
378,100 |
381,100 |
401,900 |
404,900 |
416,900 |
419,900 |
431,900 |
434,900 |
446,900 |
449,900 |
461,900 |
464,900 |
476,900 |
479,900 |
491,900 |
494,900 |
506,900 |
509,900 |
67,350 |
318,500 |
321,500 |
357,300 |
360,300 |
381,100 |
384,100 |
404,900 |
407,900 |
419,900 |
422,900 |
434,900 |
437,900 |
449,900 |
452,900 |
464,900 |
467,900 |
479,900 |
482,900 |
494,900 |
497,900 |
509,900 |
512,900 |
68,400 |
321,500 |
324,500 |
360,300 |
363,300 |
384,100 |
387,100 |
407,900 |
410,900 |
422,900 |
425,900 |
437,900 |
440,900 |
452,900 |
455,900 |
467,900 |
470,900 |
482,900 |
485,900 |
497,900 |
500,900 |
512,900 |
515,900 |
69,450 |
324,500 |
327,500 |
363,300 |
366,300 |
387,100 |
390,100 |
410,900 |
413,900 |
425,900 |
428,900 |
440,900 |
443,900 |
455,900 |
458,900 |
470,900 |
473,900 |
485,900 |
488,900 |
500,900 |
503,900 |
515,900 |
518,900 |
70,500 |
327,500 |
330,500 |
366,300 |
369,300 |
390,100 |
393,100 |
413,900 |
416,900 |
428,900 |
431,900 |
443,900 |
446,900 |
458,900 |
461,900 |
473,900 |
476,900 |
488,900 |
491,900 |
503,900 |
506,900 |
518,900 |
521,900 |
71,550 |
330,500 |
333,500 |
369,300 |
372,300 |
393,100 |
396,100 |
416,900 |
419,900 |
431,900 |
434,900 |
446,900 |
449,900 |
461,900 |
464,900 |
476,900 |
479,900 |
491,900 |
494,900 |
506,900 |
509,900 |
521,900 |
524,900 |
72,600 |
333,500 |
336,500 |
372,300 |
375,300 |
396,100 |
399,100 |
419,900 |
422,900 |
434,900 |
437,900 |
449,900 |
452,900 |
464,900 |
467,900 |
479,900 |
482,900 |
494,900 |
497,900 |
509,900 |
512,900 |
524,900 |
527,900 |
73,650 |
336,500 |
339,500 |
375,300 |
378,300 |
399,100 |
402,100 |
422,900 |
425,900 |
437,900 |
440,900 |
452,900 |
455,900 |
467,900 |
470,900 |
482,900 |
485,900 |
497,900 |
500,900 |
512,900 |
515,900 |
527,900 |
530,900 |
74,700 |
339,500 |
342,500 |
378,300 |
381,300 |
402,100 |
405,100 |
425,900 |
428,900 |
440,900 |
443,900 |
455,900 |
458,900 |
470,900 |
473,900 |
485,900 |
488,900 |
500,900 |
503,900 |
515,900 |
518,900 |
530,900 |
533,900 |
75,750 |
342,500 |
345,500 |
381,300 |
384,300 |
405,100 |
408,100 |
428,900 |
431,900 |
443,900 |
446,900 |
458,900 |
461,900 |
473,900 |
476,900 |
488,900 |
491,900 |
503,900 |
506,900 |
518,900 |
521,900 |
533,900 |
536,900 |
76,800 |
345,500 |
348,500 |
384,300 |
387,300 |
408,100 |
411,100 |
431,900 |
434,900 |
446,900 |
449,900 |
461,900 |
464,900 |
476,900 |
479,900 |
491,900 |
494,900 |
506,900 |
509,900 |
521,900 |
524,900 |
536,900 |
539,900 |
77,850 |
348,500 |
351,500 |
387,300 |
390,300 |
411,100 |
414,100 |
434,900 |
437,900 |
449,900 |
452,900 |
464,900 |
467,900 |
479,900 |
482,900 |
494,900 |
497,900 |
509,900 |
512,900 |
524,900 |
527,900 |
539,000 |
542,900 |
78,900 |
351,500 |
354,500 |
390,300 |
393,300 |
414,100 |
417,100 |
437,900 |
440,900 |
452,900 |
455,900 |
467,900 |
470,900 |
482,900 |
485,900 |
497,900 |
500,900 |
512,900 |
515,900 |
527,900 |
530,900 |
542,900 |
545,900 |
79,950 |
354,500 |
357,500 |
393,300 |
396,300 |
417,100 |
420,100 |
440,900 |
443,900 |
455,900 |
458,900 |
470,900 |
473,900 |
485,900 |
488,900 |
500,900 |
503,900 |
515,900 |
518,900 |
530,900 |
533,900 |
545,900 |
548,900 |
81,000 |
357,500 |
360,500 |
396,300 |
399,300 |
420,100 |
423,100 |
443,900 |
446,900 |
458,900 |
461,900 |
473,900 |
476,900 |
488,900 |
491,900 |
503,900 |
506,900 |
518,900 |
521,900 |
533,900 |
536,900 |
548,900 |
551,900 |
82,050 |
360,500 |
363,500 |
399,300 |
402,300 |
423,100 |
426,100 |
446,900 |
449,900 |
461,900 |
464,900 |
476,900 |
479,900 |
491,900 |
494,900 |
506,900 |
509,900 |
521,900 |
524,900 |
536,900 |
539,900 |
551,900 |
554,900 |
83,100 |
363,500 |
366,500 |
402,300 |
405,300 |
426,100 |
429,100 |
449,900 |
452,900 |
464,900 |
467,900 |
479,900 |
482,900 |
494,900 |
497,900 |
509,900 |
512,900 |
524,900 |
527,900 |
539,900 |
542,900 |
554,900 |
557,900 |
84,150 |
366,500 |
369,500 |
405,300 |
408,300 |
429,100 |
432,100 |
452,900 |
455,900 |
467,900 |
470,900 |
482,900 |
485,900 |
497,900 |
500,900 |
512,900 |
515,900 |
527,900 |
530,900 |
542,900 |
545,900 |
557,900 |
560,900 |
85,300 |
369,500 |
372,500 |
408,300 |
411,300 |
432,100 |
435,100 |
455,900 |
458,900 |
470,900 |
473,900 |
485,900 |
488,900 |
500,900 |
503,900 |
515,900 |
518,900 |
530,900 |
533,900 |
545,900 |
548,900 |
560,900 |
563,900 |
86,500 |
372,500 |
375,500 |
411,300 |
414,300 |
435,100 |
438,100 |
458,900 |
461,900 |
473,900 |
476,900 |
488,900 |
491,900 |
503,900 |
506,900 |
518,900 |
521,900 |
533,900 |
536,900 |
548,900 |
551,900 |
563,900 |
566,900 |
87,700 |
375,500 |
378,500 |
414,300 |
417,300 |
438,100 |
441,100 |
461,900 |
464,900 |
476,900 |
479,900 |
491,900 |
494,900 |
506,900 |
509,900 |
521,900 |
524,900 |
536,900 |
539,900 |
551,900 |
554,900 |
566,900 |
569,900 |
88,900 |
378,500 |
381,500 |
417,300 |
420,300 |
441,100 |
444,100 |
464,900 |
467,900 |
479,900 |
482,900 |
494,900 |
497,900 |
509,900 |
512,900 |
524,900 |
527,900 |
539,900 |
542,900 |
554,900 |
557,900 |
569,900 |
572,900 |
90,100 |
381,500 |
384,500 |
420,300 |
423,300 |
444,100 |
447,100 |
467,900 |
470,900 |
482,900 |
485,900 |
497,900 |
500,900 |
512,900 |
515,900 |
527,900 |
530,900 |
542,900 |
545,900 |
557,900 |
560,900 |
572,900 |
575,900 |
91,300 |
384,500 |
387,500 |
423,300 |
426,300 |
447,100 |
450,100 |
470,900 |
473,900 |
485,900 |
488,900 |
500,900 |
503,900 |
515,900 |
518,900 |
530,900 |
533,900 |
545,900 |
548,900 |
560,900 |
563,900 |
575,900 |
578,900 |
92,500 |
387,500 |
391,500 |
426,300 |
430,300 |
450,100 |
454,100 |
473,900 |
477,900 |
488,900 |
492,900 |
503,900 |
507,900 |
518,900 |
522,900 |
533,900 |
537,900 |
548,900 |
552,900 |
563,900 |
567,900 |
578,900 |
582,900 |
94,100 |
391,500 |
395,500 |
430,300 |
434,300 |
454,100 |
458,100 |
477,900 |
481,900 |
492,900 |
496,900 |
507,900 |
511,900 |
522,900 |
526,900 |
537,900 |
541,900 |
552,900 |
556,900 |
567,900 |
571,900 |
582,900 |
586,900 |
95,700 |
395,500 |
399,500 |
434,300 |
438,300 |
458,100 |
462,100 |
481,900 |
485,900 |
496,900 |
500,900 |
511,900 |
515,900 |
526,900 |
530,900 |
541,900 |
545,900 |
556,900 |
560,900 |
571,900 |
575,900 |
586,900 |
590,900 |
97,300 |
399,500 |
403,500 |
438,300 |
442,300 |
462,100 |
466,100 |
485,900 |
489,900 |
500,900 |
504,900 |
515,900 |
519,900 |
530,900 |
534,900 |
545,900 |
549,900 |
560,900 |
564,900 |
575,900 |
579,900 |
590,900 |
594,900 |
98,900 |
403,500 |
407,500 |
442,300 |
446,300 |
466,100 |
470,100 |
489,900 |
493,900 |
504,900 |
508,900 |
519,900 |
523,900 |
534,900 |
538,900 |
549,900 |
553,900 |
564,900 |
568,900 |
579,900 |
583,900 |
594,900 |
598,900 |
100,500 |
407,500 |
411,500 |
446,300 |
450,300 |
470,100 |
474,100 |
493,900 |
497,900 |
508,900 |
512,900 |
523,900 |
527,900 |
538,900 |
542,900 |
553,900 |
557,900 |
568,900 |
572,900 |
583,900 |
587,900 |
598,900 |
602,900 |
102,100 |
411,500 |
415,500 |
450,300 |
454,300 |
474,100 |
478,100 |
497,900 |
501,900 |
512,900 |
516,900 |
527,900 |
531,900 |
542,900 |
546,900 |
557,900 |
561,900 |
572,900 |
576,900 |
587,900 |
591,900 |
602,900 |
606,900 |
103,700 |
415,500 |
419,500 |
454,300 |
458,300 |
478,100 |
482,100 |
501,900 |
505,900 |
516,900 |
520,900 |
531,900 |
535,900 |
546,900 |
550,900 |
561,900 |
565,900 |
576,900 |
580,900 |
591,900 |
595,900 |
606,900 |
610,900 |
105,300 |
419,500 |
423,500 |
458,300 |
462,300 |
482,100 |
486,100 |
505,900 |
509,900 |
520,900 |
524,900 |
535,900 |
539,900 |
550,900 |
554,900 |
565,900 |
569,900 |
580,900 |
584,900 |
595,900 |
599,900 |
610,900 |
614,900 |
106,900 |
423,500 |
427,500 |
462,300 |
466,300 |
486,100 |
490,100 |
509,900 |
513,900 |
524,900 |
528,900 |
539,900 |
543,900 |
554,900 |
558,900 |
569,900 |
573,900 |
584,900 |
588,900 |
599,900 |
603,900 |
614,900 |
618,900 |
108,500 |
427,500 |
431,500 |
466,300 |
470,300 |
490,100 |
494,100 |
513,900 |
517,900 |
528,900 |
532,900 |
543,900 |
547,900 |
558,900 |
562,900 |
573,900 |
577,900 |
588,900 |
592,900 |
603,900 |
607,900 |
618,900 |
622,900 |
110,100 |
431,500 |
435,500 |
470,300 |
474,300 |
494,100 |
498,100 |
517,900 |
521,900 |
532,900 |
536,900 |
547,900 |
551,900 |
562,900 |
566,900 |
577,900 |
581,900 |
592,900 |
596,900 |
607,900 |
611,900 |
622,900 |
626,900 |
111,700 |
435,500 |
439,500 |
474,300 |
478,300 |
498,100 |
502,100 |
521,900 |
525,900 |
536,900 |
540,900 |
551,900 |
555,900 |
566,900 |
570,900 |
581,900 |
585,900 |
596,900 |
600,900 |
611,900 |
615,900 |
626,900 |
630,900 |
113,300 |
439,500 |
443,500 |
478,300 |
482,300 |
502,100 |
506,100 |
525,900 |
529,900 |
540,900 |
544,900 |
555,900 |
559,900 |
570,900 |
574,900 |
585,900 |
589,900 |
600,900 |
604,900 |
615,900 |
619,900 |
630,900 |
634,900 |
114,900 |
443,500 |
447,500 |
482,300 |
486,300 |
506,100 |
510,100 |
529,900 |
533,900 |
544,900 |
548,900 |
559,900 |
563,900 |
574,900 |
578,900 |
589,900 |
593,900 |
604,900 |
608,900 |
619,900 |
623,900 |
634,900 |
638,900 |
116,500 |
447,500 |
451,500 |
486,300 |
490,300 |
510,100 |
514,100 |
533,900 |
537,900 |
548,900 |
552,900 |
563,900 |
567,900 |
578,900 |
582,900 |
593,900 |
597,900 |
608,900 |
612,900 |
623,900 |
627,900 |
638,900 |
642,900 |
118,100 |
451,500 |
455,500 |
490,300 |
494,300 |
514,100 |
518,100 |
537,900 |
541,900 |
552,900 |
556,900 |
567,900 |
571,900 |
582,900 |
586,900 |
597,900 |
601,900 |
612,900 |
616,900 |
627,900 |
631,900 |
642,900 |
646,900 |
119,700 |
455,500 |
459,500 |
434,300 |
498,300 |
518,100 |
522,100 |
541,900 |
545,900 |
556,900 |
560,900 |
571,900 |
575,900 |
586,900 |
590,900 |
601,900 |
605,900 |
616,900 |
620,900 |
631,900 |
635,900 |
646,900 |
650,900 |
121,300 |
459,500 |
463,500 |
498,300 |
502,300 |
522,100 |
526,100 |
545,900 |
549,900 |
560,900 |
564,900 |
575,900 |
579,900 |
590,900 |
594,900 |
605,900 |
609,900 |
620,900 |
624,900 |
635,900 |
639,900 |
650,900 |
654,900 |
122,900 |
463,500 |
467,500 |
502,300 |
506,300 |
526,100 |
530,100 |
549,900 |
553,900 |
564,900 |
568,900 |
579,900 |
583,900 |
594,900 |
598,900 |
609,900 |
613,900 |
624,900 |
628,900 |
639,900 |
643,900 |
654,900 |
658,900 |
124,500 |
467,500 |
471,500 |
506,300 |
510,300 |
530,100 |
534,100 |
553,900 |
557,900 |
568,900 |
572,900 |
583,900 |
587,900 |
598,900 |
602,900 |
613,900 |
617,900 |
628,900 |
632,900 |
643,900 |
647,900 |
658,900 |
662,900 |
126,100 |
471,500 |
475,500 |
510,300 |
514,300 |
534,100 |
538,100 |
557,900 |
561,900 |
572,900 |
576,900 |
587,900 |
591,900 |
602,900 |
606,900 |
617,900 |
621,900 |
632,900 |
636,900 |
647,900 |
651,900 |
662,900 |
666,900 |
127,700 |
475,500 |
479,500 |
514,300 |
518,300 |
538,100 |
542,100 |
561,900 |
565,900 |
576,900 |
580,900 |
591,900 |
595,900 |
606,900 |
610,900 |
621,900 |
625,900 |
636,900 |
640,900 |
651,900 |
655,900 |
666,900 |
670,900 |
129,300 |
479,500 |
483,500 |
518,300 |
522,300 |
542,100 |
546,100 |
565,900 |
569,900 |
580,900 |
584,900 |
595,900 |
599,900 |
610,900 |
614,900 |
625,900 |
629,900 |
640,900 |
644,900 |
655,900 |
659,900 |
670,900 |
674,900 |
130,900 |
483,500 |
487,500 |
522,300 |
526,300 |
546,100 |
550,100 |
569,900 |
573,900 |
584,900 |
588,900 |
599,900 |
603,900 |
614,900 |
618,900 |
629,900 |
633,900 |
644,900 |
648,900 |
659,900 |
663,900 |
674,900 |
678,900 |
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 |
||||||||||||
その年の給与所得控除、社会保険料控 |
除及び生命保険料控除後の給与の金額 |
|||||||||||||||||||||
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
|
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
132,500 |
487,500 |
491,500 |
526,300 |
530,300 |
550,100 |
554,100 |
573,900 |
577,900 |
588,900 |
592,900 |
603,900 |
607,900 |
618,900 |
622,900 |
633,900 |
637,900 |
648,900 |
652,900 |
663,900 |
667,900 |
678,900 |
682,900 |
134,100 |
491,500 |
495,500 |
530,300 |
534,300 |
554,100 |
558,100 |
577,900 |
581,900 |
592,900 |
596,900 |
607,900 |
611,900 |
622,900 |
626,900 |
637,900 |
641,900 |
652,900 |
656,900 |
667,900 |
671,900 |
682,900 |
686,900 |
135,700 |
495,500 |
499,500 |
534,300 |
538,300 |
558,100 |
562,100 |
581,900 |
585,900 |
596,900 |
600,900 |
611,900 |
615,900 |
626,900 |
630,900 |
641,900 |
645,900 |
656,900 |
660,900 |
671,900 |
675,900 |
686,900 |
690,900 |
137,300 |
499,500 |
503,500 |
538,300 |
542,300 |
562,100 |
566,100 |
585,900 |
589,900 |
600,900 |
604,900 |
615,900 |
619,900 |
630,900 |
634,900 |
645,900 |
649,900 |
660,900 |
664,900 |
675,900 |
679,900 |
690,900 |
694,900 |
138,900 |
503,500 |
507,500 |
542,300 |
546,300 |
566,100 |
570,100 |
589,900 |
593,900 |
604,900 |
608,900 |
619,900 |
623,900 |
634,900 |
638,900 |
649,900 |
653,900 |
664,900 |
668,900 |
679,900 |
683,900 |
694,900 |
698,900 |
140,500 |
507,500 |
511,500 |
546,300 |
550,300 |
570,100 |
574,100 |
593,900 |
597,900 |
608,900 |
612,900 |
623,900 |
627,900 |
638,900 |
642,900 |
653,900 |
657,900 |
668,900 |
672,900 |
683,900 |
687,900 |
698,900 |
702,900 |
142,100 |
511,500 |
515,500 |
550,300 |
554,300 |
574,100 |
578,100 |
597,900 |
601,900 |
612,900 |
616,900 |
627,900 |
631,900 |
642,900 |
646,900 |
657,900 |
661,900 |
672,900 |
676,900 |
687,900 |
691,900 |
702,900 |
706,900 |
143,700 |
515,500 |
519,500 |
554,300 |
558,300 |
578,100 |
582,100 |
601,900 |
605,900 |
616,900 |
620,900 |
631,900 |
635,900 |
646,900 |
650,900 |
661,900 |
665,900 |
676,900 |
680,900 |
691,900 |
695,900 |
706,900 |
710,900 |
145,300 |
519,500 |
523,500 |
558,300 |
562,300 |
582,100 |
586,100 |
605,900 |
609,900 |
620,900 |
624,900 |
635,900 |
639,900 |
650,900 |
654,900 |
665,900 |
669,900 |
680,900 |
684,900 |
695,900 |
699,900 |
710,900 |
714,900 |
146,900 |
523,500 |
527,500 |
562,300 |
566,300 |
586,100 |
590,100 |
609,900 |
613,900 |
624,900 |
628,900 |
639,900 |
643,900 |
654,900 |
658,900 |
669,900 |
673,900 |
684,900 |
688,900 |
699,900 |
703,900 |
714,900 |
718,900 |
148,500 |
527,500 |
531,500 |
566,300 |
570,300 |
590,100 |
594,100 |
613,900 |
617,900 |
628,900 |
632,900 |
643,900 |
647,900 |
658,900 |
662,900 |
673,900 |
677,900 |
688,900 |
692,900 |
703,900 |
707,900 |
718,900 |
722,900 |
150,100 |
531,500 |
535,500 |
570,300 |
574,300 |
594,100 |
598,100 |
617,900 |
621,900 |
632,900 |
636,900 |
647,900 |
651,900 |
662,900 |
666,900 |
677,900 |
681,900 |
692,900 |
696,900 |
707,900 |
711,900 |
722,900 |
726,900 |
151,700 |
535,500 |
539,500 |
574,300 |
578,300 |
598,100 |
602,100 |
621,900 |
625,900 |
636,900 |
640,900 |
651,900 |
655,900 |
666,900 |
670,900 |
681,900 |
685,900 |
696,900 |
700,900 |
711,900 |
715,900 |
726,900 |
730,900 |
153,300 |
539,500 |
543,500 |
578,300 |
582,300 |
602,100 |
606,100 |
625,900 |
629,900 |
640,900 |
644,900 |
655,900 |
659,900 |
670,900 |
674,900 |
685,900 |
689,900 |
700,900 |
704,900 |
715,900 |
719,900 |
730,900 |
734,900 |
154,900 |
543,500 |
547,500 |
582,300 |
586,300 |
606,100 |
610,100 |
629,900 |
633,900 |
644,900 |
648,900 |
659,900 |
663,900 |
674,900 |
678,900 |
689,900 |
693,900 |
704,900 |
708,900 |
719,900 |
723,900 |
734,900 |
738,900 |
156,500 |
547,500 |
552,500 |
586,300 |
591,300 |
610,100 |
615,100 |
633,900 |
638,900 |
648,900 |
653,900 |
663,900 |
668,900 |
678,900 |
683,900 |
693,900 |
698,900 |
708,900 |
713,900 |
723,900 |
728,900 |
738,900 |
743,900 |
158,500 |
552,500 |
557,500 |
591,300 |
596,300 |
615,100 |
620,100 |
638,900 |
643,900 |
653,900 |
658,900 |
668,900 |
673,900 |
683,900 |
688,900 |
698,900 |
703,900 |
713,900 |
718,900 |
728,900 |
733,900 |
743,900 |
748,900 |
160,500 |
557,500 |
562,500 |
596,300 |
601,300 |
620,100 |
625,100 |
643,900 |
648,900 |
658,900 |
663,900 |
673,900 |
678,900 |
688,900 |
693,000 |
703,900 |
708,900 |
718,900 |
723,900 |
733,900 |
738,900 |
748,900 |
753,900 |
162,500 |
562,500 |
567,500 |
601,300 |
606,300 |
625,100 |
630,100 |
648,900 |
653,900 |
663,900 |
668,900 |
678,900 |
683,900 |
693,900 |
698,000 |
708,900 |
713,900 |
723,900 |
728,900 |
738,900 |
743,900 |
753,900 |
758,900 |
164,500 |
567,500 |
572,500 |
606,300 |
611,300 |
630,100 |
635,100 |
653,900 |
658,900 |
668,900 |
673,900 |
683,900 |
688,900 |
698,900 |
703,900 |
713,900 |
718,900 |
728,900 |
733,900 |
743,900 |
748,900 |
758,900 |
763,900 |
166,750 |
572,500 |
577,500 |
611,300 |
616,300 |
635,100 |
640,100 |
658,900 |
663,900 |
673,900 |
678,900 |
688,900 |
693,900 |
703,900 |
708,900 |
718,900 |
723,900 |
733,900 |
738,900 |
748,900 |
753,900 |
763,900 |
768,900 |
169,000 |
577,500 |
582,500 |
616,300 |
621,300 |
640,100 |
645,100 |
663,900 |
668,900 |
678,900 |
683,900 |
693,900 |
698,900 |
708,900 |
713,900 |
723,900 |
728,900 |
738,900 |
743,900 |
753,900 |
758,900 |
768,900 |
773,900 |
171,250 |
582,500 |
587,500 |
621,300 |
626,300 |
645,100 |
650,100 |
668,900 |
673,900 |
683,900 |
688,900 |
698,900 |
703,900 |
713,900 |
718,900 |
728,900 |
733,900 |
743,900 |
748,900 |
758,900 |
763,900 |
773,900 |
778,900 |
173,500 |
587,500 |
592,500 |
626,300 |
631,300 |
650,100 |
655,100 |
673,900 |
678,900 |
688,900 |
693,900 |
703,900 |
708,900 |
718,900 |
723,900 |
733,900 |
738,900 |
748,900 |
753,900 |
763,900 |
768,900 |
778,900 |
783,900 |
175,750 |
592,500 |
597,500 |
631,300 |
636,300 |
655,100 |
660,100 |
678,900 |
683,900 |
693,900 |
698,900 |
708,900 |
713,900 |
723,900 |
728,900 |
738,900 |
743,900 |
753,900 |
758,900 |
768,900 |
773,900 |
783,900 |
788,900 |
178,000 |
597,500 |
602,500 |
636,300 |
641,300 |
660,100 |
665,100 |
683,900 |
688,900 |
698,900 |
703,900 |
713,900 |
718,900 |
728,900 |
733,900 |
743,900 |
748,900 |
758,900 |
763,900 |
773,900 |
778,900 |
788,900 |
793,900 |
180,250 |
602,500 |
607,500 |
641,300 |
646,300 |
665,100 |
670,100 |
688,900 |
693,900 |
703,900 |
708,900 |
718,900 |
723,900 |
733,900 |
738,900 |
748,900 |
753,900 |
763,900 |
768,900 |
778,900 |
783,900 |
793,900 |
798,900 |
182,500 |
607,500 |
612,500 |
646,300 |
651,300 |
670,100 |
675,100 |
693,900 |
698,900 |
708,900 |
713,900 |
723,900 |
728,900 |
738,900 |
743,900 |
753,900 |
758,900 |
768,900 |
773,900 |
783,900 |
788,900 |
798,900 |
803,900 |
184,750 |
612,500 |
617,500 |
651,300 |
656,300 |
675,100 |
680,100 |
698,900 |
703,900 |
713,900 |
718,900 |
728,900 |
733,900 |
743,900 |
748,900 |
758,900 |
763,900 |
773,900 |
778,900 |
788,900 |
793,900 |
803,900 |
808,900 |
187,000 |
617,500 |
622,500 |
656,300 |
661,300 |
680,100 |
685,100 |
703,900 |
708,900 |
718,900 |
723,900 |
733,900 |
738,900 |
748,900 |
753,900 |
763,900 |
768,900 |
778,900 |
783,900 |
793,900 |
798,900 |
808,900 |
813,900 |
189,250 |
622,500 |
627,500 |
661,300 |
666,300 |
685,100 |
690,100 |
708,900 |
713,900 |
723,900 |
728,900 |
738,900 |
743,900 |
753,900 |
758,900 |
768,900 |
773,900 |
783,900 |
788,900 |
798,900 |
803,900 |
813,900 |
818,900 |
191,500 |
627,500 |
632,500 |
666,300 |
671,300 |
690,100 |
695,100 |
713,900 |
718,900 |
728,900 |
733,900 |
743,900 |
748,900 |
758,900 |
763,900 |
773,900 |
778,900 |
788,900 |
793,900 |
803,900 |
808,900 |
818,900 |
823,900 |
193,750 |
632,500 |
637,500 |
671,300 |
676,300 |
695,100 |
700,100 |
718,900 |
723,900 |
733,900 |
738,900 |
748,900 |
753,900 |
763,900 |
768,900 |
778,900 |
783,900 |
793,900 |
798,900 |
808,900 |
813,900 |
823,900 |
828,900 |
196,000 |
637,500 |
642,500 |
676,300 |
681,300 |
700,100 |
705,100 |
723,900 |
728,900 |
738,900 |
743,900 |
753,900 |
758,900 |
768,900 |
773,900 |
783,900 |
788,900 |
798,900 |
803,900 |
813,900 |
818,900 |
828,900 |
833,900 |
198,250 |
642,500 |
647,500 |
681,300 |
686,300 |
705,100 |
710,100 |
728,900 |
733,900 |
743,900 |
748,900 |
758,900 |
763,900 |
773,900 |
778,900 |
788,900 |
793,900 |
803,900 |
808,900 |
818,900 |
823,900 |
833,900 |
838,900 |
200,500 |
647,500 |
652,500 |
686,300 |
691,300 |
710,100 |
715,100 |
733,900 |
738,900 |
748,900 |
753,900 |
763,900 |
768,900 |
778,900 |
783,900 |
793,900 |
798,900 |
808,900 |
813,900 |
823,900 |
828,900 |
838,900 |
843,900 |
202,750 |
652,500 |
657,500 |
691,300 |
696,300 |
715,100 |
720,100 |
738,900 |
743,900 |
753,900 |
758,900 |
768,900 |
773,900 |
783,900 |
788,900 |
798,900 |
803,900 |
813,900 |
818,900 |
828,900 |
833,900 |
843,900 |
848,900 |
205,000 |
657,500 |
662,500 |
696,300 |
701,300 |
720,100 |
725,100 |
743,900 |
748,900 |
758,900 |
763,900 |
773,900 |
778,900 |
788,900 |
793,900 |
803,900 |
808,900 |
818,900 |
823,900 |
833,900 |
838,900 |
848,900 |
853,900 |
207,250 |
662,500 |
667,500 |
701,300 |
706,300 |
725,100 |
730,100 |
748,900 |
753,900 |
763,900 |
768,900 |
778,900 |
783,900 |
793,900 |
798,900 |
808,900 |
813,900 |
823,900 |
828,900 |
838,900 |
843,900 |
853,900 |
858,900 |
209,500 |
667,500 |
672,500 |
706,300 |
711,300 |
730,100 |
735,100 |
753,900 |
758,900 |
768,900 |
773,900 |
783,900 |
788,900 |
798,900 |
803,900 |
813,900 |
818,900 |
828,900 |
833,900 |
843,900 |
848,900 |
858,900 |
863,900 |
211,750 |
672,500 |
677,500 |
711,300 |
716,300 |
735,100 |
740,100 |
758,900 |
763,900 |
773,900 |
778,900 |
788,900 |
793,900 |
803,900 |
808,900 |
818,900 |
823,900 |
833,900 |
838,900 |
848,900 |
853,900 |
863,900 |
868,900 |
214,000 |
677,500 |
682,500 |
716,300 |
721,300 |
740,100 |
745,100 |
763,900 |
768,900 |
778,900 |
783,900 |
793,900 |
798,900 |
808,900 |
813,900 |
823,900 |
828,900 |
838,900 |
843,900 |
853,900 |
858,900 |
868,900 |
873,900 |
216,250 |
682,500 |
687,500 |
721,300 |
726,300 |
745,100 |
750,100 |
768,900 |
773,900 |
783,900 |
788,900 |
798,900 |
803,900 |
813,900 |
818,900 |
828,900 |
833,900 |
843,900 |
848,900 |
858,900 |
863,900 |
873,900 |
878,900 |
218,500 |
687,500 |
692,500 |
726,300 |
731,300 |
750,100 |
755,100 |
773,900 |
778,900 |
788,900 |
793,900 |
803,900 |
808,900 |
818,900 |
823,900 |
833,900 |
838,900 |
848,900 |
853,900 |
863,900 |
868,900 |
878,900 |
883,900 |
220,750 |
692,500 |
697,500 |
731,300 |
736,300 |
755,100 |
760,100 |
778,900 |
783,900 |
793,900 |
798,900 |
808,900 |
813,900 |
823,900 |
828,900 |
838,900 |
843,900 |
853,900 |
858,900 |
868,900 |
873,900 |
883,900 |
888,900 |
223,000 |
697,500 |
702,500 |
736,300 |
741,300 |
760,100 |
765,100 |
783,900 |
788,900 |
798,900 |
803,900 |
813,900 |
818,900 |
828,900 |
833,900 |
843,900 |
848,900 |
858,900 |
863,900 |
873,900 |
878,900 |
888,900 |
893,900 |
225,250 |
702,500 |
707,500 |
741,300 |
746,300 |
765,100 |
770,100 |
788,900 |
793,900 |
803,900 |
808,900 |
818,900 |
823,900 |
833,900 |
838,900 |
848,900 |
853,900 |
863,900 |
868,900 |
878,900 |
883,900 |
893,900 |
898,900 |
227,500 |
707,500 |
712,500 |
746,300 |
751,300 |
770,100 |
775,100 |
793,900 |
798,900 |
808,900 |
813,900 |
823,900 |
828,900 |
838,900 |
843,900 |
853,900 |
858,900 |
868,900 |
873,900 |
883,900 |
888,900 |
898,900 |
903,900 |
229,750 |
712,500 |
717,500 |
751,300 |
756,300 |
775,100 |
780,100 |
798,900 |
803,900 |
813,900 |
818,900 |
828,900 |
833,900 |
843,900 |
848,900 |
858,900 |
863,900 |
873,900 |
878,900 |
888,900 |
893,900 |
903,900 |
908,900 |
232,000 |
717,500円 |
756,300円 |
780,100円 |
803,900円 |
818,900円 |
833,900円 |
848,900円 |
863,900円 |
878,900円 |
893,900円 |
908,900円 |
上欄によって税額が求められない場合 |
(イ) |
その年の給与所得控除、社会保険料控除及び生命保険料控除後の給与の金額から、扶養親族の数に応じて認められる扶養控除額を控除した残額が717,500円以下で、且つ、扶養親族の数が10人をこえる場合には、当該給与所得控除、社会保険料控除及び生命保険料控除後の給与の金額から、15,000円に10人をこえる扶養親族の数を乗じて計算した金額を控除し、扶養親族の数が10人である場合の「その年の給与所得控除、社会保険料控除及び生命保険料控除後の給与の金額」欄において、その控除後の金額の該当する行の「税額」欄に記載されている金額 |
||
(ロ) |
上記の残額が717,500円をこえる場合には、当該残額について、次の区分に応じて計算した金額 |
|||
税額 |
当該残額 |
|||
当該残額に45%を乗じて算出した金額から90,875円を控除した金額 |
717,500円超 |
1,067,500円未満 |
||
当該残額に50%を乗じて算出した金額から144,250円を控除した金額 |
1,067,500円以上 |
2,067,500円未満 |
||
当該残額に55%を乗じて算出した金額から247,625円を控除した金額 |
2,067,500円以上 |
3,067,500円未満 |
||
当該残額に60%を乗じて算出した金額から401,000円を控除した金額 |
3,067,500円以上 |
5,067,500円未満 |
||
当該残額に65%を乗じて算出した金額から654,375円を控除した金額 |
5,067,500円以上 |
|||
その者が不具者、老年者、寡婦又は勤労学生である場合には、これらの一に該当するごとに、4,000円(これらの一に該当する場合で遺族等援護法の規定による障害年金又は遺族年金を受ける者であるときは、6,000円)を、扶養親族である不具者がある場合には、当該不具者1人につき4,000円を、上の各欄によつて求めた税額から控除した金額 |
給与の金額 |
給与所得控除後の給与の金額 |
給与の金額 |
給与所得控除後の給与の金額 |
給与の金額 |
給与所得控除後の給与の金額 |
給与の金額 |
給与所得控除後の給与の金額 |
||||
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
||||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
71,180円未満 |
60,500円未満 |
93,000 |
93,500 |
79,050 |
131,000 |
132,000 |
111,350 |
176,000 |
177,000 |
149,600 |
|
71,180 |
71,500 |
60,503 |
93,500 |
94,000 |
79,475 |
132,000 |
133,000 |
112,200 |
177,000 |
178,000 |
150,450 |
71,500 |
72,000 |
60,775 |
94,000 |
94,500 |
79,900 |
133,000 |
134,000 |
113,050 |
178,000 |
179,000 |
151,300 |
72,000 |
72,500 |
61,200 |
94,500 |
95,000 |
80,325 |
134,000 |
135,000 |
113,900 |
179,000 |
180,000 |
152,150 |
72,500 |
73,000 |
61,625 |
95,000 |
95,500 |
80,750 |
135,000 |
136,000 |
114,750 |
180,000 |
181,000 |
153,000 |
73,000 |
73,500 |
62,050 |
95,500 |
96,000 |
81,175 |
136,000 |
137,000 |
115,600 |
181,000 |
182,000 |
153,850 |
73,500 |
74,000 |
62,475 |
96,000 |
96,500 |
81,600 |
137,000 |
138,000 |
116,450 |
182,000 |
183,000 |
154,700 |
74,000 |
74,500 |
62,900 |
96,500 |
97,000 |
82,025 |
138,000 |
139,000 |
117,300 |
183,000 |
184,000 |
155,550 |
74,500 |
75,000 |
63,325 |
97,000 |
97,500 |
82,450 |
139,000 |
140,000 |
118,150 |
184,000 |
185,000 |
156,400 |
75,000 |
75,500 |
63,750 |
97,500 |
98,000 |
82,875 |
140,000 |
141,000 |
119,000 |
185,000 |
186,000 |
157,250 |
75,500 |
76,000 |
64,175 |
98,000 |
98,500 |
83,300 |
141,000 |
142,000 |
119,850 |
186,000 |
187,000 |
158,100 |
76,000 |
76,500 |
64,600 |
98,500 |
99,000 |
83,725 |
142,000 |
143,000 |
120,700 |
187,000 |
188,000 |
158,950 |
76,500 |
77,000 |
65,025 |
99,000 |
99,500 |
84,150 |
143,000 |
144,000 |
121,550 |
188,000 |
189,000 |
159,800 |
77,000 |
77,500 |
65,450 |
99,500 |
100,000 |
84,575 |
144,000 |
145,000 |
122,400 |
189,000 |
190,000 |
160,650 |
77,500 |
78,000 |
65,875 |
100,000 |
101,000 |
85,000 |
145,000 |
146,000 |
123,250 |
190,000 |
191,000 |
161,500 |
78,000 |
78,500 |
66,300 |
101,000 |
102,000 |
85,850 |
146,000 |
147,000 |
124,100 |
191,000 |
192,000 |
162,350 |
78,500 |
79,000 |
66,725 |
102,000 |
103,000 |
86,700 |
147,000 |
148,000 |
124,950 |
192,000 |
193,000 |
163,200 |
79,000 |
79,500 |
67,150 |
103,000 |
104,000 |
87,550 |
148,000 |
149,000 |
125,800 |
193,000 |
194,000 |
164,050 |
79,500 |
80,000 |
67,575 |
104,000 |
105,000 |
88,400 |
149,000 |
150,000 |
126,650 |
194,000 |
195,000 |
164,900 |
80,000 |
80,500 |
68,000 |
105,000 |
106,000 |
89,250 |
150,000 |
151,000 |
127,500 |
195,000 |
196,000 |
165,750 |
80,500 |
81,000 |
68,425 |
106,000 |
107,000 |
90,100 |
151,000 |
152,000 |
128,350 |
196,000 |
197,000 |
166,600 |
81,000 |
81,500 |
68,850 |
107,000 |
108,000 |
90,950 |
152,000 |
153,000 |
129,200 |
197,000 |
198,000 |
167,450 |
81,500 |
82,000 |
69,275 |
108,000 |
109,000 |
91,800 |
153,000 |
154,000 |
130,050 |
198,000 |
199,000 |
168,300 |
82,000 |
82,500 |
69,700 |
109,000 |
110,000 |
92,650 |
154,000 |
155,000 |
130,900 |
199,000 |
200,000 |
169,150 |
82,500 |
83,000 |
70,125 |
110,000 |
111,000 |
93,500 |
155,000 |
156,000 |
131,750 |
200,000 |
201,000 |
170,000 |
83,000 |
83,500 |
70,550 |
111,000 |
112,000 |
94,350 |
156,000 |
157,000 |
132,600 |
201,000 |
202,000 |
170,850 |
83,500 |
84,000 |
70,975 |
112,000 |
113,000 |
95,200 |
157,000 |
158,000 |
133,450 |
202,000 |
203,000 |
171,700 |
84,000 |
84,500 |
71,400 |
113,000 |
114,000 |
96,050 |
158,000 |
159,000 |
134,300 |
203,000 |
204,000 |
172,550 |
84,500 |
85,000 |
71,825 |
114,000 |
115,000 |
96,900 |
159,000 |
160,000 |
135,150 |
204,000 |
205,000 |
173,400 |
85,000 |
85,500 |
72,250 |
115,000 |
116,000 |
97,750 |
160,000 |
161,000 |
136,000 |
205,000 |
206,000 |
174,250 |
85,500 |
86,000 |
72,675 |
116,000 |
117,000 |
98,600 |
161,000 |
162,000 |
136,850 |
206,000 |
207,000 |
175,100 |
86,000 |
86,500 |
73,100 |
117,000 |
118,000 |
99,450 |
162,000 |
163,000 |
137,700 |
207,000 |
208,000 |
175,950 |
86,500 |
87,000 |
73,525 |
118,000 |
119,000 |
100,300 |
163,000 |
164,000 |
138,550 |
208,000 |
209,000 |
176,800 |
87,000 |
87,500 |
73,950 |
119,000 |
120,000 |
101,150 |
164,000 |
165,000 |
139,400 |
209,000 |
210,000 |
177,650 |
87,500 |
88,000 |
74,375 |
120,000 |
121,000 |
102,000 |
165,000 |
166,000 |
140,250 |
210,000 |
211,000 |
178,500 |
88,000 |
88,500 |
74,800 |
121,000 |
122,000 |
102,850 |
166,000 |
167,000 |
141,100 |
211,000 |
212,000 |
179,350 |
88,500 |
89,000 |
75,225 |
122,000 |
123,000 |
103,700 |
167,000 |
168,000 |
141,950 |
212,000 |
213,000 |
180,200 |
89,000 |
89,500 |
75,650 |
123,000 |
124,000 |
104,550 |
168,000 |
169,000 |
142,800 |
213,000 |
214,000 |
181,050 |
89,500 |
90,000 |
76,075 |
124,000 |
125,000 |
105,400 |
169,000 |
170,000 |
143,650 |
214,000 |
215,000 |
181,900 |
90,000 |
90,500 |
76,500 |
125,000 |
126,000 |
106,250 |
170,000 |
171,000 |
144,500 |
215,000 |
216,000 |
182,750 |
90,500 |
91,000 |
76,925 |
126,000 |
127,000 |
107,100 |
171,000 |
172,000 |
145,350 |
216,000 |
217,000 |
183,600 |
91,000 |
91,500 |
77,350 |
127,000 |
128,000 |
107,950 |
172,000 |
173,000 |
146,200 |
217,000 |
218,000 |
184,450 |
91,500 |
92,000 |
77,775 |
128,000 |
129,000 |
108,800 |
173,000 |
174,000 |
147,050 |
218,000 |
219,000 |
185,300 |
92,000 |
92,500 |
78,200 |
129,000 |
130,000 |
109,650 |
174,000 |
175,000 |
147,900 |
219,000 |
220,000 |
186,150 |
92,500 |
93,000 |
78,625 |
130,000 |
131,000 |
110,500 |
175,000 |
176,000 |
148,750 |
220,000 |
221,000 |
187,000 |
給与の金額 |
給与所得控除後の給与の金額 |
給与の金額 |
給与所得控除後の給与の金額 |
給与の金額 |
給与所得控除後の給与の金額 |
給与の金額 |
給与所得控除後の給与の金額 |
||||
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
||||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
221,000 |
222,000 |
187,850 |
241,000 |
242,000 |
204,850 |
261,000 |
262,000 |
221,850 |
281,000 |
282,000 |
238,850 |
222,000 |
223,000 |
188,700 |
242,000 |
243,000 |
205,700 |
262,000 |
263,000 |
222,700 |
282,000 |
283,000 |
239,700 |
223,000 |
224,000 |
189,550 |
243,000 |
244,000 |
206,550 |
263,000 |
264,000 |
223,550 |
283,000 |
284,000 |
240,550 |
224,000 |
225,000 |
190,400 |
244,000 |
245,000 |
207,400 |
264,000 |
265,000 |
224,400 |
284,000 |
285,000 |
241,400 |
225,000 |
226,000 |
191,250 |
245,000 |
246,000 |
208,250 |
265,000 |
266,000 |
225,250 |
285,000 |
286,000 |
242,250 |
226,000 |
227,000 |
192,100 |
246,000 |
247,000 |
209,100 |
266,000 |
267,000 |
226,100 |
286,000 |
287,000 |
243,100 |
227,000 |
228,000 |
192,950 |
247,000 |
248,000 |
209,950 |
267,000 |
268,000 |
226,950 |
287,000 |
288,000 |
243,950 |
228,000 |
229,000 |
193,800 |
248,000 |
249,000 |
210,800 |
268,000 |
269,000 |
227,800 |
288,000 |
289,000 |
244,800 |
229,000 |
230,000 |
194,650 |
249,000 |
250,000 |
211,650 |
269,000 |
270,000 |
228,650 |
289,000 |
290,000 |
245,650 |
230,000 |
231,000 |
195,500 |
250,000 |
251,000 |
212,500 |
270,000 |
271,000 |
229,500 |
290,000 |
291,000 |
246,500 |
231,000 |
232,000 |
196,350 |
251,000 |
252,000 |
213,350 |
271,000 |
272,000 |
230,350 |
291,000 |
292,000 |
247,350 |
232,000 |
233,000 |
197,200 |
252,000 |
253,000 |
214,200 |
272,000 |
273,000 |
231,200 |
292,000 |
293,000 |
248,200 |
233,000 |
234,000 |
198,050 |
253,000 |
254,000 |
215,050 |
273,000 |
274,000 |
232,050 |
293,000 |
294,000 |
249,050 |
234,000 |
235,000 |
198,900 |
254,000 |
255,000 |
215,900 |
274,000 |
275,000 |
232,900 |
294,000 |
295,000 |
249,900 |
235,000 |
236,000 |
199,750 |
255,000 |
256,000 |
216,750 |
275,000 |
276,000 |
233,750 |
295,000 |
296,000 |
250,750 |
236,000 |
237,000 |
200,600 |
256,000 |
257,000 |
217,600 |
276,000 |
277,000 |
234,600 |
296,000 |
297,000 |
251,600 |
237,000 |
238,000 |
201,450 |
257,000 |
258,000 |
218,450 |
277,000 |
278,000 |
235,450 |
297,000 |
298,000 |
252,450 |
238,000 |
239,000 |
202,300 |
258,000 |
259,000 |
219,300 |
278,000 |
279,000 |
236,300 |
298,000 |
299,000 |
253,300 |
239,000 |
240,000 |
203,150 |
259,000 |
260,000 |
220,150 |
279,000 |
280,000 |
237,150 |
299,000 |
300,000 |
254,150 |
240,000 |
241,000 |
204,000 |
260,000 |
261,000 |
221,000 |
280,000 |
281,000 |
238,000 |
300,000円以上 |
給与の金額から45,000円を控除した金額 |